Invoice Preparation SOP V6

7/22/2019 Invoice Preparation SOP V6

http://slidepdf.com/reader/full/invoice-preparation-sop-v6 1/58

Xcdthl Irin Qgdppdce Afkpicy

Qticlirl Fphritdce Zrfahlurh 'QFZ$

Dcvfdah Zrhpiritdfc

Phrsdfc 0#:

© Afpyrdegt XIQA >:9> Ioo ^degts ^hshrvhl


XÔ= gttp=www#uisa#cht

Cf pirt f` tgds lfaukhct kiy nh rhprfluahl dc icy `frk fr ny icy khics wdtgfut wrdtthc phrkdssdfc f`=


CF\DAH=\gds lfaukhct afctidcs prfprdhtiry lhtidos f` tgh XIQA nusdchss icl ds lhrdvhl dc wgfoh fr dc pirt `rfk kithrdios lhvhofphl nyXcdthl Irin Qgdppdce Afkpicy# \gh dc`frkitdfc dc tgds lfaukhct ds sunmhat tf agiceh wdtgfut cftdah# XIQA issukhs cfrhspfcsdndodtdhs `fr icy hrrfrs tgit kiy ipphir dc tgds lfaukhct#

XIQA icl tgh XIQA ofef irh trilhkirbs fr rhedsthrhl trilhkirbs f` Xcdthl Irin Qgdppdce Afkpicy#

Iccftitdfcs

RXIQA[ Xcdthl Irin Qgdppdce Afkpicy



QFZ != DCPFDAH&QFZ&::9I

Qysthk vhrsdfc != 1#0#8#1

QFZ vhrsdfc != 0#:

Zieh != > f` 87 Oist Xplith Lith= 94&:1&>:91

QFZ Iutgfr= NZK Ipprfvhl ny=

Dcvfdah Zrhpiritdfc QFZ

Zieh > f` 87

Lfaukhct Afctrfo QghhtLfaukhct frdedc icl Hvdlhcah f` ^hvdhwIpprfvio=

Phrs

dfc

Lith Zrfahss Qukkiry Iutgfr ^hvdhw Ipprfvhl

Ny

Ipprfvhl

lith

9#: 974>:9> Dcvfdah ^# Qwikdcitgic

>#: >8:>>:91 Dcvfdah \gdrubukhrc

1#: :0:1>:91 Dcvfdah ^# Qwikdcitgic

<#: 97:1>:91 Dcvfdah \gdrubukhrc

8#: 94:1>:91 Dcvfdah ^# Qwikdcitgic

0#: 94:1>:91 ^hvdshl Lfaukhct \gdrubukhrc 94:1>:91 94:1>:91





QFZ vhrsdfc != 0#:

Zieh != 1 f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh 1 f` 87

\inoh f` Afcthcts

Afcthcts

DC\^FLXA\DFC ##################################################################################################### <

9#9# Zurpfsh f` tgds lfaukhct ###################################################################################################<

9#># Qafph ##########################################################################################################################################<

9#1# Dcthclhl Iuldhcah ################################################################################################################<

9#<# ^hoithl Lfaukhcts ###############################################################################################################<

IA\DPD\T Z^FAHLX^HQ ################################################################################## 8

>#9# Dcvfdah Zrfahss @ofw Agirt ################################################################################################8

>#># Khcu Civdeitdfc#####################################################################################################################8 >#1# Xshr Dcthrìah Lhsardptdfc##################################################################################################8

>#<# Dcvfdah Ghilhr Qhatdfc########################################################################################################0

>#8# Dcvfdah Lhtido Qhatdfc ####################################################################################################### 9:

>#0# Zrfahss Dooustritdfc Dcvfdah Arhitdfc Ny NO ############################################################## 97

>#5# Zrfahss Dooustritdfc Dcvfdah Arhitdfc Ny Phssho ###################################################### ><

>#7# HLD\ Lri`t Dcvfdah############################################################################################################## >0

HWZF^\Q DCPFDAH############################################################################################ 18

1#9 Zrh+^hqudsdth ######################################################################################################################## 18

1#> Hxpfrt Dcvfdah wdtg Lhthctdfc ####################################################################################### 18

1#1 Hxpfrt dcvfdah wdtg Qtfrieh############################################################################################ 14 1#< Hxpfrt @dcio Dcvfdah ########################################################################################################### <1

DKZF^\###################################################################################################################### <1

<#9 Dkpfrts Dcvfdah ################################################################################################################### <1

<#> Lhthctdfc Dcvfdah################################################################################################################ <7

<#1 @dcio Lhthctdfc Dcvfdah ##################################################################################################### <4

<#< \ricsgdpkhct Qtfrieh Dcvfdah####################################################################################### 89

F\GH^ DCPFDAHQ############################################################################################### 89

8#9 Kicd`hst Afrrhatfr Dcvfdah ############################################################################################## 89

8#> A^FQQ Dcvfdah ##################################################################################################################### 8< 8#1 Nffbdce Aicaho Dcvfdah##################################################################################################### 88

8#< Iehcay Afrrhatfr Dcvfdah################################################################################################# 88

8#8 Kdsahooichfus Dcvfdah######################################################################################################## 80

8#0 Uidvhr Dcvfdah ##################################################################################################################### 85

ILLD\DFCIO DC@F^KI\DFC #################################################################### 87





QFZ vhrsdfc != 0#:

Zieh != < f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh < f` 87

DC\^FLXA\DFC9#9# Zurpfsh f` tgds lfaukhct

\gds lfaukhct hxpoidcs infut arhitdfc f` dcvfdah icl dts virdfus typhs#

9#># Qafph

• \gds lfaukhct afvhrs tf tgh arhitdfc f` tgh ld``hrhct dcvfdah typhs suag is= Hxpfrt Dcvfdah Hxpfrt @dcio Dcvfdah Dkpfrt Dcvfdah Lhthctdfc Dcvfdah @dcio Lhthctdfc Dcvfdah

Uidvhr Dcvfdah ̀ fr Hxpfrts/ Dkpfrts icl \ricsgdpkhct \ricsgdpkhct Lhthctdfc Dcvfdah Kicd`hst Afrrhatfr 'Odch KAC$ Dcvfdah Iehcay Afrrhatfr Dcvfdah Arfss Dcvfdah Nffbdce aicaho Dcvfdah Kdsahooichfus Dcvfdah#

• Dcvfdah aic nh arhithl hdtghr dc Iehcay Ofaio Aurrhcay fr XQL#• Dcvfdah aic nh sivhl dc Lri`t fr Afc`drk stitus• Dcvfdah cuknhr ds ehchrithl fcoy it tgh afc`drk stitus• Dcvfdah aic nh ehchrithl wdtg shohatdfc kflh ny NO fr Ny Phssho `fr tgh

sikh austfkhr#

9#1# Dcthclhl Iuldhcah

• Hxpfrt fr Dkpfrt Lfaukhctitdfc fr Iaafucts Lhpirtkhct

9#<# ^hoithl Lfaukhcts

• NO prhpiritdfc/ Dkpfrt Lfaukhctitdfc/ ̂ hahdpt





QFZ vhrsdfc != 0#:




Zieh 8 f` 87

Iatdvdty Zrfahlurhs

>#9# Dcvfdah Zrfahss @ofw Agirt

>#># Khcu Civdeitdfc

• Civdeith vdi \^XQ\ khcu= Iaafuctdce Dcvfdah & ^hahdpts Dcvfdah

>#1# Xshr Dcthrìah Lhsardptdfc

• Nhofw dcthrìah wdoo fphc `fr Dcvfdadce#

• @fr hisy hoistritdfc/ tgh dcvfdah aic nh lhsardnhl dc twf shatdfcs Ghilhr icl

Lhtido#





QFZ vhrsdfc != 0#:




Zieh 0 f` 87

>#<# Dcvfdah Ghilhr Qhatdfc

Ghilhr Qhatdfc

Qhq# @dhol Aiptdfc Lhsardptdfc Lhsardptdfc

9 Qhohatdfc kflh ny Phssho iclNy NO#

• Ny Phssho ds ushl `fr ehchritdce dcvfdah `frkuotdpoh NO—s wdtg sikh Pfyieh icl sikhAustfkhr#

• Ny NO ds ushl `fr ehchritdce dcvfdah `frdcldvdluio NO icl ds shohathl ny lhìuotwghchvhr civdeiths `rfk tgh dcvfdahsarhhc#





QFZ vhrsdfc != 0#:




Zieh 5 f` 87


> Dcvfdah \yphs \gh systhk wfuol ldspoiy tgh `foofwdce dcvfdahtyphs dc tgh lrfp lfwc odst#• Hxpfrt Dcvfdah• Hxpfrt @dcio Dcvfdah• Dkpfrt Dcvfdah• Lhthctdfc Hxthcsdfc Dcvfdah• @dcio Lhthctdfc Dcvfdah• Uidvhr Dcvfdah `fr Hxpfrts/ Dkpfrts icl

\ricsgdpkhct• \ricsgdpkhct Qtfrieh Dcvfdah• Kicd`hst Afrrhatfr 'Odch KAC$ Dcvfdah• Iehcay Afrrhatfr Dcvfdah

• Arfss Dcvfdah• Nffbdce aicaho Dcvfdah• Kdsahooichfus Dcvfdah#

1 Phssho & Zfrt Zidr Lhtidos • \gds ds tgh @drst Ofil Pfyieh `htaghl `rfkNO dc aish f` Hxpfrts icl dc aish f` Dkpfrts Ldsagireh Pfyieh ds `htaghl#

• Aust# ^h` Cf icl Iehcay ^h` Cf irh`htaghl `rfk NO rh` tin d` hcthrhl#

• Iatuio Austfkhr ds Ierhhkhct Zirty dcaish f` Hxpfrts icl Afcsdechh 'Cftd`yZirty afcsdlhr wghc Afcsdechh ds lukkyfr \F Frlhr$ dc aish f` Dkpfrts#

< Dcvfdah Qtitus • Dcvfdah wdtg Lri`t Qtitus aic nh hldthl fr

aicahoohl# Ughc tgh ushr prhss chwfc tgh tffo nir/ ny lhìuot tgh dcvfdahstitus ds dc Lri`t#

• Dcvfdah wdtg Dssuhl stitus aiccft nh hldthlfr aicahoohl#

• Dcvfdah cuknhr ds ehchrithl fcoy wghc tghdcvfdah ds dc Dssuhl Qtitus

• Fcoy wdtg dcvfdah stitus dssuhl ds rhòhathldc rhpfrts odbh Austfkhr Futsticldce/Futsticldce @rhdegt ^hpfrt icl virdfus

ftghr iaafucts rhpfrts# 8 ^FH • Dc aish f` hxpfrts tgh @drst Ofil Pfyieh

^fh ds `htaghl `rfk tgh Pfyieh Kisthrwdtgfut tgds NO aiccft nh afc`drkhl#Qdkdoiroy/ dc aish f` dkpfrts/ vfyieh ^FH ds`htaghl `rfk tgh Pfyieh Kisthr nishl fctgh Ldsagireh Pfyieh#





QFZ vhrsdfc != 0#:




Zieh 7 f` 87


Nuttfcs • D` ^hahdpt nuttfc ds prhsshl/ tgh systhkwfuol civdeith tf ^hahdpt sarhhc prfvdlhlsdceoh futsticldce dcvfdah hxdst# D` tghrhirh kuotdpoh dcvfdahs tghc ushr kust shohaticy fch f` tgh futsticldce dcvfdah icltghc prhss rhahdpt nuttfc#

Nuttfcs • Dc aish f` Lhthctdfc icl Qtfrieh/ upfcprhssdce tgds nuttfc tgh nrhibup f` Lhthctdfc icl Qtfrieh aioauoitdfc ds sgfwcdc tgh `frk f` i rhpfrt# D` Lhthctdfc iclQtfrieh ds zhrf tghc systhk prfkpts ikhssieh siydce Cf ^hafrls tf tgh ushr#

0 Yuhry Qhatdfc • D` ushr ldrhatoy civdeiths tf tgh dcvfdahsarhhc upfc prhssdce chw nuttfc ushr aichcthr tgh NO cuknhr ny usdce tgh shiragnuttfc icl prhss Qgfw NO nuttfc# \gds wdoo`htag tgh quiod`dhl liti `rfk tgh NO'hxpfrtdkpfrt$ ̀ fr dcvfdadce#

• D` ushr wicts tf ill austfkhr tghc gh kiyush tgh shirag nuttfc sgfwc dc tghaustfkhr afoukc icl ush " nuttfc tf illtgh austfkhr# Kdcus nuttfc ds tf rhkfvhghilhr rhafrl# Fch rhafrl dc tgh ghilhr dskiclitfry# Udtgfut tgh ghilhr dcvfdah

aiccft nh sivhl#

5 Dcvfdah Ghilhr Dc`frkitdfc • Dcvfdah Aithefry + sgfws tgh dcvfdah tftioicl hiag dcvfdah aithefry ds afcsdlhrhl isfch Dcvfdah# Dcvfdah aithefry ds odkdthl tffcoy 1 `fr tgh sikh austfkhr# \gds khics`fr i NO `fr tgh sikh austfkhr dcvfdah aicnh arhithl wdtg 1 ld``hrhct dcvfdahaithefrdhs is sgfwc dc tgh sarhhc sgft#Gfwhvhr d` tgh austfkhr ds ld``hrhct tghdcvfdah aithefry aic nh rhphithl# @frhxikpoh d` tgh dcvfdah gis 9: agirehs icld` tghsh thc agirehs irh dcvfdahl tfld``hrhct austfkhrs tghc dt ds pfssdnoh tfehchrith 9: dcvfdahs wdtg tgh sikh Dcvfdahaithefry `fr hxikpoh \yph 9#

• Dcvfdah Aurrhcay + Dcvfdah aic nhehchrithl fcoy dc Iehcay Ofaio Aurrhcay frdc XQL# \gds dc`frkitdfc ds prh+lh`dchl dctgh Iaafuctdce Afc`deuritdfc `fr hiag





QFZ vhrsdfc != 0#:




Zieh 4 f` 87


iehcay#

• Dcvfdah ^FH ‑ îth f` hxagiceh ds `htaghl`rfk tgh Pfyieh ^FH kisthr# Dc aish f` Hxpfrts dt ds @drst Ofil icl dc aish f` Dkpfrts dt ds Ldsagireh Pfyieh#

• Dcvfdah Cuknhr + \gds dc`frkitdfc ds prh+lh`dchl dc tgh afkkfc kfluoh dclhx# @frhxikpoh Dcvfdah CuknhrDCNFKDQQDCP>1:9>:/ tgh `drst 8agiriathrs dcldaiths tgh Iehcay f``dahaflh# Dc aish f` Kuknid iehcay dt dsDCNFK/ DQQ ‑ Dssuhl/ DCP ‑ DCPFDAH icl

tghc `foofwhl ny tgh dcvfdah shquhcah dccuknhrs#

• Dcvfdah Lith ‑ \gds ds iowiys tgh aurrhctlith fc wgdag dcvfdah ds dssuhl# Dcvfdahlith aic chvhr nh niablithl#

• Dcvfdah Ikfuct ‑ \gds ds tgh dcvfdah tftio#D` shhc wdtgfut sdec tghc dt ds i lhndtikfuct icl d` shhc wdtg kdcus sdec tghc dtds i arhldt ikfuct#

• Nioicah Ikfuct + Dcvfdah \ftio kdcus^hahdpt Ikfuct ds Dcvfdah Nioicah# Ughctgds nioicah ikfuct ds zhrf ushr aiccftcivdeith tf rhahdpt sarhhc#

• Qysthk Aflh‑ \gds ds dcvfdah austfkhraflh wgdag ds ehchrithl it tgh austfkhrarhitdfc#

• Austfkhr Cikh/ Illrhss/ Illrhss9/Illrhss>/ Zf nfx/ Adty/ Zdc aflh ‑ Piouhs`fr tghsh afoukcs irh sgfwc `rfk tghNdoodce illrhss dc`frkitdfc f` tgh austfkhrkisthr#

• Dcvfdah Luh Lith ‑ Dcvfdah Dssuhl Lith "arhldt liys edvhc dc tgh Austfkhr Kisthr@dcicadio Dc`frkitdfc nishl fc tghQgdpkhct \yph Hxpfrts fr Dkpfrts fr \ftioArhldt ds tgh Dcvfdah Luh Lith#





QFZ vhrsdfc != 0#:

Zieh != 9: f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh 9: f` 87

>#8# Dcvfdah Lhtido Qhatdfc

Lhtido Qhatdfc

Qhq# @dhol Aiptdfc Lhsardptdfc

9 NO Lhtidos + D` shohatdfc kflh ds Ny NOtghc tgh systhk wdoo sgfw sdceoh NOLhtidos tin# d` shohatdfc kflh ds Ny Phsshotghc tgh systhk wdoo sgfw kuotdpoh NOs#

Nffbdce cuknhr + Nffbdce cuknhr dsushl `fr arhitdce NO#

• NO cuknhr + ds cuknhr f` tgh Ndoo f` Oildce Cuknhr `fr wgdag dcvfdah dsehchrithl#

• Kicd`hst Afrrhatfr Cfth ‑ Icyikhclkhct dc tgh agirehs ds rhqudrhl tfgivh i Kicd`hst Afrrhatfr Cfth#

• Qtitus ‑ \gds ds tgh stitus f` tghKicd`hst Afrrhatfr Cfth# Dt ds usuiooyipprfvhl is fcoy tgh ipprfvhl Kicd`hstAfrrhatfr Cfths wdtg agirehs ikhclhl frillhl fcoy irh quiod`dhl `fr dcvfdadce#

• Austfkhr ^h`hrhcah ‑ \gds dc`frkitdfcds `htaghl `rfk tgh NO ^h`hrhcah \in d` hcthrhl#





QFZ vhrsdfc != 0#:




Zieh 99 f` 87


• Qgdppdce Frlhr Cf ‑ \gds dc`frkitdfc ds`htaghl `rfk tgh NO ^h`hrhcah tin d` hcthrhl#

> • Kicd`hst Agirehs tin + \ghsh agirehsirh `htaghl `rfk tgh NO agirehs tin# D` tgh agireh kflh ds K ‑ Kicd`hst wgdag dsdcldaithl dc tgh agireh kisthr irh fcoysgfwc dc tgds tin# \ghsh irh iosf aioohlis Odch rhvhcuh# Kicd`hst Agirehs aiccftnh rhkfvhl `rfk tgh dcvfdah#

• NO Cuknhr ‑ `fr wgdag dcvfdah dsehchrithl#

• Dcvfdah Aithefry ‑ \yph 9/ \yph > icl\yph 1# @fr kfrh dc`frkitdfc infut tgdspohish shh Qhatdfc 5 f` Dcvfdah

Ghilhr Dc`frkitdfc#

• \gds ds tgh Dcvfdah Austfkhr fc wgdagdcvfdah ds ridshl/ dc aish d` ushr ills i

chw dcvfdah austfkhr it tgh Ghilhr Ohvhotghc tgit chw austfkhr aic nh shohathlit tgh Lhtido ohvho `fr hiag agireh

• Agireh Aflh ‑ Kicd`hsthl Agirehs`htaghl `rfk NO Agirehs tin d` hcthrhlwdtg piy kflh is Zrhpidl dc aish f` hxpfrts/ afoohat dc aish f` dkpfrts iclZiy It dc aish f` Arfss#

• Agireh Lhsardptdfc ‑ `htaghl `rfk tghagirehs kisthr `fr tgh agireh aflh

• Aurrhcay + Kicd`hst agireh aurrhcay'Agirehs wgdag irh òfwdce `rfk NO frKAC$





QFZ vhrsdfc != 0#:

Zieh != 9> f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh 9> f` 87


• Yuictdty + Afctidchr quictdty# Dc aish f` nish rith XC + Xcdt dt sgfws tghafctidchr quictdty `rfk tgh nish rithquictdty afoukc icl dc aish f` Oukp suktgh quictdty iowiys sgfws is 9#

• îth ‑ îth 'Ierhhl Afctriat rith wdtgtgh austfkhr$ phr afctidchr quictdty icloukp suk ikfuct phr NO#

•

^FH ‑ îth f` Hxagiceh f` tgh Kicd`hstAgireh Aurrhcay `htaghl `rfk tghPfyieh ^FH ushl dc tgh NO `drst ofilvfyieh dc aish f` hxpfrts icl dc aish f` dkpfrt dt ds Ldsagireh Pfyieh ^FH#

• Agireh Ikfuct ‑ Afctidchr quictdtykuotdpodhl ny îth phr quictdty#

• Ikfuct dc XQL ‑ Agireh Ikfuct

afcvhrthl ny usdce NO Pfyieh ^fh#

• Ofaio Ikfuct ‑ Ikfuct dc XQLafcvhrthl tf Iehcay Ofaio AurrhcayIkfuct ny usdce NO Pfyieh ^fh ieidcstXQL `fr hxikpoh XQL = 90:: x <0#8>::; DC^= 5</<1>

• Dcvfdah Ikfuct ‑ Dt ds tgh ikfuct dcwgdag tgh futsticldce ds rhòhathl iclghcah afoohatdfc sgioo nh kilh `fr tgdsikfuct# \gds ikfuct ds nhdce rhòhathldc tgh iaafucts ohlehr f` tgh austfkhr`fr rhafvhry#

1 • Cfc Kicd`hst Agirehs tin + CfcKicd`hst agirehs irh iosf aioohl isiehcay rhvhcuh agirehs wgdag irh ofaiooypidl icl rhafvhrhl `rfk tgh austfkhr#@hw hxikpohs suag is LFA ‑Lfaukhctitdfc `hh/ Qaiccdce @hh wgdag





QFZ vhrsdfc != 0#:




Zieh 91 f` 87


irh prh+lh`dchl dc Iehcay Ofaio Agirehskisthr is afkkfc fr hxahptdfc nishl fci pirtdauoir dcvfdah austfkhr# \ixhswgdag irh rhafvhrhl `rfk austfkhrs iclpidl tf ofaio tix iutgfrdtdhs# \ixhs irhlh`dchl dc Dcvfdah tix kisthr# Iehcayofaio agirehs pfpuoitdfc ds lhthrkdchlnishl fc tgh H\L 'Qidodce Lith$ `rfkPhssho Qidodce Lith dc aish f` hxpfrts icldc aish f` dkpfrts H\I 'Irrdvio$ lith dsafcsdlhrhl f` tgh Ldsagireh Pfyieh#

• Agireh Lhsardptdfc ‑ \ixinoh icl \ixAgireh Lhsardptdfc ds `foofwhl ny tgh tix( lh`dchl dc tgh tix kisthr `fr tghagireh aflh#

• Aurrhcay ‑ \ix aurrhcay dc aish f` \IWaflh/ Ofaio iehcay agireh aurrhcay dcaish f` Cfc kicd`hst agirehs#

• Hxpoicitdfc infut tgh ftghr afoukcspohish shh Lhtido Qhatdfc > Kicd`hstagirehs tin

• ^hkfvh Nuttfc ‑ wfuol nh hcinohl dcaish d` icy iehcay ofaio agirehs chhls tfnh rhkfvhl wgdag kiy cft nh ippodainoh`fr i austfkhr nut lh`dchl is afkkfc`fr ioo dcvfdahs aic nh rhkfvhl wdtg tgdsnuttfc prfvdlhl tgh hxahptdfc ds cftlh`dchl dc tgh iehcay ofaio agirehskisthr# Qysthk wfuol iosf ioofw tgh ushrtf rhkfvh tgh tixhs pfpuoithl dc tgh CfcKicd`hst agirehs tin prfvdlhl dt ds cftrhstrdathl ny tgh afc`deuritdfc aioohl \ixrhqudrhl `fr ioo agirehs T

< • Lhthctdfc Agirehs tin ‑ Dc aish f` hxpfrts d` ofilhl afctidchrs irh cftrhahdvhl dc tgh thrkdcio fr lhpft wdtgdctgh `rhh liys f``hrhl tf austfkhr'Qgdpphr$ tghc tgh lhthctdfc ds agirehlfc tghk nishl fc tgh punodsghl tird``# Dcaish f` dkpfrts d` hkpty afctidchrs irh





QFZ vhrsdfc != 0#:

Zieh != 9< f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh 9< f` 87


cft rhturchl wdtgdc `rhh liys f``hrhl tftgh Austfkhr 'Afcsdechh$ tghc tghlhthctdfc ds agirehl fc tghk nishl fctgh punodsghl tird``#

• Ioo Afctidchrs ‑ D` tgds fptdfc dsshohathl tghc ushr aic hdtghr ushilldtdfcio `rhh liys afoukc fr hcthr tgh`rhh liys `fr ioo tgh afctidchrs it i tdkh#D` lhthctdfc ikfuct ds zhrf `fr ioo tghafctidchrs tgds khics ioo tgh afctidchrsirh rhahdvhl wdtgdc tgh viodldty lith#

\ghc tgh ushr aic ush tgh rhkfvh nuttfctf eht rdl f` ioo tgh rhafrls `rfk tghlhthctdfc tin it fch strhtag#

• Qhohat Afctidchr + D` tgds fptdfc dsshohathl tghc `fr tgh rhsphatdvh afctidchrtgh illdtdfcio `rhh liys aic nh hcthrhlis whoo is ny usdce rhkfvh nuttfcrhsphatdvh afctidchr aic nh rhkfvhlprfvdlhl d` lhthctdfc ikfuct ds zhrf#

• Illdtdfcio @rhh liys ‑ D` icy illdtdfcio

`rhh liys ierhhl wdtg austfkhr aic nhhcthrhl dc tgds afoukc icl tgh sikh wdoonh illhl iofce wdtg tgh tird`` `rhh liysicl sgfw is fch tftio# \gds afoukc dsrhstrdathl nishl fc tgh iehcayafc`deuritdfc tf afctrfo tgh illdtdfcio`rhh liys edvhc tf tgh austfkhr#

• Afctidchr Cuknhr & Qdzh \yph ‑dcvfovhl `fr wgdag lhthctdfc ds dcaurrhl#

• ^hohishl Lith ‑ Hkpty afctidchr

rhohishl lith tf tgh sgdpphr usuiooy QC\Qkfvhkhct lith f` tgh Afctidchr# \gdslith ds lhthrkdchl nishl fc tgh @^FKHKQ kfvhkhct lh`dchl dc tgh HLH\ ‑Hxpfrt Lhthctdfc dc aish f` Hxpfrts# Dcaish f` Dkpfrts dt ds QC\A ‑ @uooafctidchr shct tf afcsdechh





QFZ vhrsdfc != 0#:




Zieh 98 f` 87


• Lhthctdfc @rhh liys ‑ Lh`dchl dc tghtird`` soin tghsh irh iosf aioohl tird`` `rhhliys `fr wgdag lhthctdfc ds cftaioauoithl# Fch kfrh tgdce pfrt gfodliyslh`dchl d` icy wdoo nh afcsdlhrhl fcoy `frtird`` `rhh liys# D` illdtdfcio `rhh liysedvhc tghc tgh wdoo nh sukkhl icl sgfwis fch tftio#

• Lhìuot Piodldty + ^hohishl Lith "Lhthctdfc @rhh Liys `rfk tgh infvhhxikpoh# ^hohishl lith ds 1::4>:9> "

\ird`` Lhthctdfc @rhh Liys 99 ; LhìuotPiodldty lith 9:9:>:9>

• Lhthctdfc Zidl Liys ‑ Dcvfdahllhthctdfc liy ikfucts d` icy

• Lhthctdfc Qtirt Lith + Dcvfdah viodldtylith " 9 liy ds Qtirt Lith prfvdlhl d` tghLhthctdfc kitrdx HLH\ @^FK liy ds cftshohathl is dcaousdvh# D` dt ds sht isdcaousdvh tghc lhìuot viodldty lith iclstirt lith irh sikh#

• Lhthctdfc ^hquhsthl ‑ \gds ds tgh hcllith f` tgh lhthctdfc fc wgdag tgh ùooafctidchr ds rhahdvhl it tgh \hrkdcio dcaish f` Hxpfrts# \gds lith ds lhthrkdchlnishl fc tgh \F HKQ kfvhkhct lh`dchldc tgh HLH\ ‑ Hxpfrt Lhthctdfc D` cfttghc H\L ds afcsdlhrhl is Lhthctdfc^hquhsthl Lith# Dc aish f` Dkpfrts tgdslith ds lhthrkdchl fc tgh HKQ \Fkfvhkhct lith is ÂPA# Gfwhvhr dcnftg aishs tgh HKQ kfvhkhct iatdvdtyaflhs kust nh lh`dchl dc tgh kitrdx#

• Lhthctdfc Liys ‑ Quntriat LhthctdfcQtirt Lith wdtg Lhthctdfc ^hquhsthl

Lith wdoo rhsuot dc Lhthctdfc liys#

• Ikfuct + Lhthctdfc liys kuotdpodhl nyphr liy soin lh`dchl dc tgh ippodhllhthctdfc tird``#

• ^FH + \gds ds tgh ^FH f` tgh \ird`` aurrhcay rith ieidcst 9 XQL#





QFZ vhrsdfc != 0#:




Zieh 90 f` 87


• Aurrhcay ‑ Lhthctdfc tird`` aurrhcay#

• Uidvhr Cuknhr ‑ Ipprfvhl UidvhrCuknhr d` ushl `fr widvdce f` Lhthctdfcikfuct fr Uidvhr `rhh liys#

• Uidvhr @rhh Liys ‑ Ipprfvhl Uidvhr`rhh liys d` ushl `fr edvdce illdtdfciowidvhr `rhh liys

• Uidvhr Dcvfdah Ikfuct ‑ Ipprfvhlikfuct nishl widvhr edvhc tf tghaustfkhr tf widvh f` tgh lhthctdfcikfuct `rfk tgh \ftio Lhthctdfc ikfuct

dcaurrhl#• Lhthctdfc Dcvfdah Ikfuct + \gds ds tgh

erfss Lhthctdfc dcvfdah ikfuct hxaouldcewidvhr dcvfdah ikfuct '`rhh liysikfuct$ icl dcaouldce tgh widvhr pidlikfuct#

• Ikfuct dc XQL ‑ Lhthctdfc DcvfdahIkfuct afcvhrthl ieidcst 9 XQL ;Lhthctdfc \ird`` Aurrhcay îth

• Ofaio Ikfuct + Iehcay Ofaio aurrhcayikfuct

• Dcvfdah Ikfuct ‑ Dcvfdah aurrhcay

ikfuct#• \ird`` DL + Piodl lhthctdfc tird`` dl# Dc

aish f` Hxpfrt HLH\ tird`` icl dc aish f` dkpfrts DLH\ tird``#

8 • Zfrt Qtfrieh Agirehs tin ‑ Qtfriehagirehs irh iosf aioohl is lhkurriehagirehs# Dc aish f` hxpfrts d` tghaustfkhr 'sgdpphr$ nrdces tgh ùooafctidchr nh`frh tgh vhssho aut+f`` lithtghc ùoo afctidchr wfuol nh oydce dc tghpfrt uctdo dt ds ofilhl fc tf tgh vhssho#Lurdce tgh phrdfl dt ds oydce dc tgh pfrt

nhyfcl tgh viodldty lith rhsuots dc pfrtstfrieh agirehs# Dc aish f` dkpfrts d` tghafctidchr ds ldsagirehl `rfk tgh vhsshoicl oydce dc tgh pfrt wdtgfut nhdce shcttf afcsdechh dcaurs Zfrt Qtfrieh#

^hst f` tgh afoukcs f` Zfrt Qtfriehirh sdkdoir tf tgit f` tgh LhthctdfcAgirehs tin

• Dc`frkitdfc fc rhst f` tgh afoukcs shhLhtido Qhatdfc < `fr hxpoicitdfc hxahpt tgit tgh @^FK'^hohishl Lith$icl \F'Qtfrieh rhquhsthl$ liths irh





QFZ vhrsdfc != 0#:




Zieh 95 f` 87


afcsdlhrhl nishl fc Qtfrieh kitrdxlh`dchl `fr HQ\F ‑ Hxpfrt Qtfrieh iswhoo is tgh tird`` dl ds ippodhl nishl fcpunodsghl tird`` f` HQ\F# Dc aish f` Dkpfrts DQ\F ‑ Dkpfrt Qtfrieh#

Qhatdfc 0

• Gfw tf hcthr illdtdfcio agirehs wgdag irh chdtghr `rfk tgh NO cfr `rfk tgh Iehcay ofaioAgirehs6

• Civdeith tf Illdtdfcio Agirehs tin/ ghrh tgh ushr aic hcthr tgh agireh aflh/ aurrhcay/

Yuictdty icl rith icl tghc prhss tf ill tgh rhafrl#

• Fcah tgh rhafrl ds illhl dc tgh lhtido erdl icl d` ushr wicts tf kfld`y suag is AgirehAflh/ Agireh Lhsardptdfc/ Aurrhcay/ Yuictdty icl îth/ tgh ushr aic hdtghr lfunoh aodabtgh rhafrls wdtg tgh kfush fr aic ush rdegt aodab is sgfwc dc tgh sarhhc sgft# Dc frlhrtf rhkfvh i rhafrl/ poiah kfush fc tgh rhafrl icl prhss rhkfvh fptdfc# D` tghrh irhkuotdpoh rhafrls dc tgh lhtido erdl icl d` yfu wict tf rhkfvh ioo it fcah tghc ush^hkfvh Ioo# \ghrh ds fch kfrh fptdfc tf rhkfvh/ poiah kfush fc tgh rhafrl's$ icl ush

tf rhkfvh#





QFZ vhrsdfc != 0#:




Zieh 97 f` 87

>#0# Zrfahss Dooustritdfc Dcvfdah Arhitdfc ny NO

• Oht us tibh ic hxikpoh f` i NO wgdag ds givdce agirehs is sgfwc dc tgh sarhhc sgfticl nishl fc tgds NO wh aic dooustrith tgh dcvfdadce sf tgit dt aic nh hisdoy uclhrstffl#Dc tgds NO tghrh irh infut 8 agirehs sgfwc tf arhith Hxpfrt Dcvfdah arhitdfc#

Agireh Aflh ACAT# Age# Ikt# Ziy Kflh Age# Ikt# , Ziy Ofa#

F@^ XQL 8::#:: ZZ 8::#:: QILKK

NI@ XQL 9>>#:: ZZ 9>>#:: QILKK

\GL ACT 9<8:#:: AA >1>#57 ACQGI

FUA XQL :#:: ZZ :#:: QILKK

AQQ XQL >:#:: ZZ >:#:: QILKK

• Dcvfdah Iehcay ds QILKK 'Likkik$ icl `fr tgh Hxpfrt Dcvfdah tgh agirehs wdtg piykflh dc Zrhpidl 'ZZ$ fcoy irh quiod`dhl `fr Hxpfrt dcvfdadce#

• \gh ushr gis twf fptdfcs tf arhith tgh Hxpfrt Dcvfdah# \gh ushr aic hdtghr prhss dcvfdahnuttfc dc tgh Ndoo f` Oildce sarhhc wgdag wdoo civdeith icl pfpuoith tgh viouhs fc tghdcvfdah# Dc suag aishs Qthp 9 ds cft rhqudrhl fr aic ush tgh dcvfdah sarhhc ldrhatoy dc tgdsaish Qthp 9 ds rhqudrhl#

Qthp 9= Civdeith vdi \^XQ\ khcu= Iaafucts Dcvfdadce & ^hahdpt Dcvfdah icltghc shohat Dcvfdah \yph is ‟Hxpfrt Dcvfdah‛ icl prhss chw nuttfc#





QFZ vhrsdfc != 0#:




Zieh 94 f` 87

Qthp >= Yuhry NO cf= XIQAQILKK:1>50< `rfk NO Cuknhr shirag afoukc# Fcah

quhrdhl pohish prhss sgfw NO nuttfc#

Qthp 1= Civdeith tf Kicd`hst \in icl aghab d` tgh agirehs wdtg piy kflh is Zrhpidl'ZZ$ wdtg Ziy ofaitdfc QILKK `rfk NO irh sgfwc# Kicd`hsthl khics piyinoh tf Odchicl ghcah dt ds afcsdlhrhl is Odch rhvhcuh#





QFZ vhrsdfc != 0#:

Zieh != >: f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh >: f` 87

Qthp <= Zohish aghab tgh cfc+kicd`hst tin wgdag wdoo `htag viouhs `rfk Iehcay ofaioagirehs kisthr# @fr hxikpoh= LFA `hh ds usuiooy sht hdtghr `fr tgh iehcay isafkkfc fr aic iosf nh sht is ic hxahptdfc ikfuct `fr i sphad`da austfkhr# D` tix dsippodainoh fr shtup it dcvfdah tix kisthr/ tghc tixhs wdoo nh pfpuoithl dc tgds tin#Cfc+kicd`hst khics Iehcay ̂ hvhcuh#

Qthp 8= Illdtdfcio Agirehs tin wghrh tgh ushr aic hcthr agirehs kicuiooy d` rhqudrhl 'fptdfcio$# Dc tgds tin/ tgh ushr aic ush iehcay rhvhcuh agireh aflhs nylhìuot is whoo is Odch rhvhcuh agireh aflhs `fr wgdag ‟Ldrhat Dcvfdah‛ òie dshcinohl dc tgh agireh kisthr#





QFZ vhrsdfc != 0#:

Zieh != >9 f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh >9 f` 87

Qthp 0= Aodab fc tgh sivh dafc tgh `foofwdce khssieh ds prfkpthl is sgfwcnhofw# D` tgh NO stitus ds dc lri`t tghc dc tgds aish tgh dcvfdah aic fcoy nh sivhl dcLri`t Qtitus#

Qthp 5= \f prdct tgh dcvfdah/ aodab fc tgh dafc `rfk tgh tffo nir icl tgh systhk wdoofphc i ldiofeuh nfx is sgfwc nhofw#





QFZ vhrsdfc != 0#:

Zieh != >> f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh >> f` 87

Qthp 7= \gh systhk prfvdlhs virdfus fptdfc tf Zrdct tgh Dcvfdah is `foofws=• Lhtidohl Dcvfdah= \gh systhk ny lhìuot shohat tgh lhtidohl dcvfdah fptdfc/

pohish prhss prhvdhw tf aghab tgh lri`t dcvfdah# Xsuiooy tgh ushr shcls tghlri`t dcvfdah tf tgh austfkhr dc frlhr tf givh gds afc`drkitdfc icl tghc fcoysivhs tgh Dssuhl dcvfdah#

• Afkndchl Dcvfdah= \gh systhk wdoo prdct tgh Dcvfdah dc twf odchs fch wdtg@rhdegt & Quragirehs 'Odch ^hvhcuh$ icl icftghr fch wdtg Ofaio Agirehs'Iehcay ̂ hvhcuh$/

• @rhh \hxt Dcvfdah= \gh systhk wdoo fphc dcput afoukc wghrh tgh ushr aichcthr tgh `rhh thxt icl tgh sikh wdoo nh prdcthl dc fch odch icl afcsfodlithlikfuct#

•

Ioo+Dc Dcvfdah= \gh systhk wdoo ioofw fcoy tf prdct dcvfdahs `fr wgdag Ioo+Dcrith afctriat ds nhdce ushl hosh tgh systhk wdoo prfkpt tgh ushr ny sgfwdcekhssieh Ioo+Dc `frkit prdctdce cft ippodainoh `fr tgds dcvfdah#

Qthp 4= Lri`t dcvfdah prdct wfuol offb odbh nhofw# \gh dcvfdah gis ld``hrhct niclswgdag aic nh afc`deurhl ny i kisthr aioohl prdctfut afc`deuritdfc uclhr afctrfopicho fptdfc# Gfwhvhr/ tgds shtup gis ds iorhily lfch `fr hvhry iehcay tfliy icl dt—scft rhqudrhl tf agiceh#





QFZ vhrsdfc != 0#:




Zieh >1 f` 87

Qthp 9:= \gh ushr aic hdtghr ush tgh h+kido fr fptdfc tf shcl tgh lri`tdcvfdah tf tgh austfkhr fr aic sivh dt dc i ZL@ fr ldrhatoy ush prdct dafc tf prdct tghdcvfdah dc tgh prdcthr#





QFZ vhrsdfc != 0#:

Zieh != >< f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh >< f` 87

>#5# Zrfahss Dooustritdfc Dcvfdah Arhitdfc Ny Phssho

Qthp 9= Civdeith tf Iaafuctdce Dcvfdah & ^hahdpts Dcvfdah icl shohat dcvfdahtyph icl prhss chw nuttfc icl agffsh shohatdfc kflh Ny Phssho

Qthp >= Hcthr Qhrvdah/ Phssho/ Pfyieh/ Nfucl/ ZFO / ZFO \hrkdcio icl Austfkhr 'dcaish f` Hxpfrts tgh austfkhr sgfuol nh IZ ‑ Ierhhkhct Zirty icl dc aish f` Dkpfrtstgh austfkhr sgfuol nh AC ‑ Afcsdechh icl d` afcsdechh ds lukky tghc C\ ‑ Cftd`ypirty ds afcsdlhrhl icl tgds wdoo kitag Ndoo f` Oildces `fr vhssho lhtidos icl austfkhrtin `fr IZ fr 'AC fr C\$ icl `htag tgh agirehs drrhsphatdvh f` tgh piy ny austfkhrds IZ `fr hxpfrts icl AC fr C\ dc aish f` Dkpfrts# I`thr givdce hcthrhl tgh infvh

lhtidos ushr kiy prhss Qgfw NO nuttfc tf rhtrdhvh rhafrls#





QFZ vhrsdfc != 0#:




Zieh >8 f` 87

Qthp 1= \gh systhk rhtrdhvhs tgh rhafrls f` tgh kitaghl NO—s is sgfwc dc tgh infvhsarhhc sgft#

Qthp <= \f hcthr illdtdfcio agirehs d` tghrh ds icy/ dt aic nh lfch it illdtdfcioagirehs tin#

Qthp 8= Zrhss sivh nuttfc icl d` tgh lri`t stitus ds shohathl/ tgus tgh dcvfdah wdoo nhsivhl dc tgh Lri`t Qtitus hosh d` tgh dcvfdah ds sivhl dc dssuhl stitus/ tgus tgh dcvfdah





QFZ vhrsdfc != 0#:




Zieh >0 f` 87

wdoo nh sivhl dc Dssuh stitus icl tgh systhk ehchriths tgh dcvfdah cuknhr `fr tgh

dcvfdah wghrh dt ldspoiys dc Erhhc afofur#

>#7# HLD\ Lri`t Dcvfdah

• Gfw tf ill fr agiceh tgh dcvfdah austfkhr icl illrhss it tghDcvfdah ghilhr ohvho6 \ghrh ds i pfssdndodty tgit Fahic @rhdegt icl ftghr suragirehs agirehs irh

pidl ny tgh Qgdpphr icl \GO ‑ \hrkdcio Giclodce agirehs icl ftghr iehcayofaio agirehs irh pidl ny tgh aohirdce iehct f` tgh sgdpphr# D` tgh NO agirehspiy ny ds airrydce sgdpphr tghc ioo tgh agirehs irh airrdhl tf sgdpphr dc tghdcvfdah icl sgfwc is fch dcvfdah ieidcst tgh sgdpphr#

Dc suag aishs tgh ushr hcthrs tgh rhqudrhl dcvfdah austfkhr ny usdce tghshirag nuttfc is sgfwc dc tgh sarhhc sgft/ fcah shohathl prhss nuttfc# Isyfu shh tgit austfkhr ‟^hodicah Aghkfthx‛ ds illhl wdtg tgh sikh dcvfdahaithefry \yph 9# Lf tibh cfth tgit austfkhr shirag f` tgh dcvfdah wdoo fcoysgfw austfkhrs wdtg stitus is Piodlithl fr Phrd`dhl#





QFZ vhrsdfc != 0#:




Zieh >5 f` 87

Cfw ushr aic civdeith tf tgh lhtido tin suag is Kicd`hst icl Cfc Kicd`hst

tin dc frlhr tf agiceh tgh austfkhr f` agireh aflh suag is \GO icl LFA issgfwc dc tgh sarhhc sgft# Fcah tgds ds lfch tgh dcvfdah ikfuct fc tgh ghilhrds agicehl iaafrldceoy# \gh systhk wdoo cft ioofw tgh ushr tf sivh tgh dcvfdahuctdo fr ucohss tgh ikfuct f` nftg tgh ghilhr icl lhtidos irh kitaghl# Xshr

aic iosf ush tgh nuttfc tf rhkfvh tgh ghilhr rhafrl# Gfwhvhr fchghilhr fr dcvfdah tftio rhafrl kust nh afkpuosfry tf sivh tgh dcvfdahdrrhsphatdvh f` tgh `dxhl dcvfdah aithefry#

Qdcah chw austfkhr gis nhhc illhl it tgh ghilhr ohvho/ rhsphatdvh agirehs dsrhqudrhl tf kfvh iaafrldceoy `fr tgh austfkhr# \ghrh`frh/ aodab fc tghaustfkhr afoukc icl shohat tgh rdegt aflh# Fcah tgh rdegt aflh ds shohathl/tgh systhk wdoo ilmust tgh ikfuct iaafrldceoy it tgh ghilhr shatdfc#

Hldt tgh austfkhr icl Illrhss d` ushr wicts tf agiceh tgh Dcvfdah austfkhrfr fcoy wicts tf hldt tgh dcvfdah illrhss tghc ushr aic ush rdegt aodab ùcatdfc`rfk afoukc Qysthk Aflh tdoo tgh hcl afoukc it tgh Ghilhr Ohvho#





QFZ vhrsdfc != 0#:




Zieh >7 f` 87

D` ushr shohats tgh hldt austfkhr fptdfc dt fphcs tgh shirag wdclfw/ shirag

tgh rhqudrhl austfkhr icl tghc shohat# \gh systhk wdoo prfkpt tgh khssiehis sgfwc dc tgh sarhhc sgft prhss T icl tgds wiy ushr aic agiceh tgh dcvfdahaustfkhr#

^degt Aodab fptdfc Hldt Austfkhr Illrhss \gds ùcatdfc ds rhqudrhl `fr hxikpoh i austfkhr kiy givh ld``hrhct ìatfrdhs

fr poicts# Dc suag aishs dt ds cft pfssdnoh tf arhith kuotdpoh austfkhr aflhs`fr tgh sikh austfkhr# Dc frlhr tf lhodvhr tgh dcvfdah tf tgh afrrhat illrhssushr aic ush tgds fptdfc tf hldt tgh austfkhr illrhss wgdag ds pfpuoithl `rfk

tgh ndoodce illrhss f` tgh austfkhr kisthr# \gh agicehl illrhss ds sivhlfcoy dc tgh dcvfdah sf tgit d` ushr wicts tf prdct tgh sikh dcvfdah fcah ieidctghc tgh sikh illrhss wfuol nh rhòhathl fc tgh dcvfdah# \gds ds ushùo dcaish d` tgh dcvfdah lhodvhry illrhss ds ld``hrhct `rfk tgh piykhct illrhss#





QFZ vhrsdfc != 0#:




Zieh >4 f` 87

Ny usdce rdegt aodab ùcatdfc ushr aic agiceh tgh dcvfdah aurrhcay

it tgh ghilhr is whoo is tgh lhtido ohvho wghrhvhr tgh dcvfdahaurrhcay ds prhshct# D` ittrdnuth IDX ‑ Issukh tgit Ioofwhl Dcvfdah dc XQL ds hcinohl `fr tgh

iehcay uclhr iaafuctdce afc`deuritdfc tghc ushr aic ush tgh rdegt aodab fctgh ghilhr f` tgh Dcvfdah aithefry afoukc up tf Nioicah Ikfuct afoukc iclaic agiceh tgh Dcvfdah aurrhcay vdah vhrsi is sgfwc dc tgh sarhhc sgftnhofw#

Xshr aic hcthr fr hldt illdtdfcio agirehs dc tgh illdtdfcio agirehs

tin Civdeith tf illdtdfcio agirehs tin/ ghrh tgh ushr aic hcthr tgh Agireh aflh/

Aurrhcay/ Yuictdty icl rith icl tghc prhss tf ill tgh rhafrl#





QFZ vhrsdfc != 0#:




Zieh 1: f` 87

Fcah tgh rhafrl ds illhl dc tgh lhtido erdl icl d` ushr wicts tf kfld`y suag isAgireh aflh/ Agireh Lhsardptdfc/ Aurrhcay/ Yuictdty icl îth tghc tgh ushraic hdtghr lfunoh aodab tgh rhafrls fr aic ush rdegt aodab is sgfwc dc tghsarhhc sgft# Dc frlhr tf rhkfvh i rhafrl/ shohat tgh rhqudrhl rhafrl icl rdegtaodab tf rhkfvh# D` tghrh irh kuotdpoh rhafrls dc tgh lhtido erdl icl d` tgh ushrwicts tf rhkfvh ioo it fcah tghc ush tgh rdegt aodab fptdfc ^hkfvh Ioo# \ghrhds fch kfrh wiy tf rhkfvh tgh rhafrl/ shohat tgh rhqudrhl rhafrl's$ icl ush

nuttfc tf rhkfvh#





QFZ vhrsdfc != 0#:




Zieh 19 f` 87

Ny lhìuot tgh systhk wdoo sgfw ioo tgh Iehcay rhvhcuh agireh aflhs/ tgds

khics Agireh aflhs wdtg Agireh Kflh 'C+Cfc Kicd`hst fr Iehcay ^hvhcuh$`rfk tgh agireh kisthr wdoo nh sgfwc dc tgh illdtdfcio agirehs tin shirag#Ipirt `rfk tgds dt wdoo iosf sgfw tgh agireh aflhs f` Odch rhvhcuh prfvdlhl dctgh agireh kisthr# \ghrh ds i thxt nfx aioohl Ldrhat Dcvfdah nfx d` tgds dshcinohl# \gds ìadodty ds prfvdlhl dc illdtdfcio agirehs tin `fr ioo dcvfdahtyphs#

Xshr aic agiceh tgh Agireh Lhsardptdfc dc tgh illdtdfcio agirehs

tin \gh ushr aic iosf agiceh tgh Agireh lhsardptdfc tf tgh lhsdrhl fch is sgfwc

dc tgh sarhhc sgft icl tgh sikh wdoo nh sivhl dc tgh dcvfdah icl sgioo nhprdcthl fc tgh dcvfdah is whoo is tgh sikh lhsardptdfc wdoo nh òfwc tf tgh

sunshquhct tricsiatdfcs suag is ^hahdpt dcthrìah/ ^hahdpt Zrdctfut is whoo istf tgh oheiay HLD icl iosf tf tgh rhpfrts wghrhvhr tgh agireh lhsardptdfc dssgfwc `rfk tgh dcvfdah# Dc tgh shirag wdclfw tgh Agireh Cikh hcldce wdtg,,C ds iehcay rhvhcuh icl wdtg ,,K ds Odch rhvhcuh#

Xshr aic hcthr dcvfdah rhkirbs wgdag ds prdcthl fc tgh Dcvfdah

Dc ^hkirbs afoukc ushr aic hcthr thxt khssieh wgdag wdoo nh prdcthl fc tghdcvfdah/ prfvdlhl tgh Zrdct nfx ds aghabhl is whoo is dc tgh Qhttdces Kisthrs Afctrfo Zicho Zrdctfut Afc`deuritdfc/ shohat tgh Kfluoh Cikh is HxpfrtDcvfdah `rfk tgh odst nfx icl tghc fc tgh rdegt gicl sdlh hcinoh tgh NiclCikh Dcv^hkirbsNicl# Is yfu aic shh tgh Dcvfdah ^hkirbs ds prdcthl nhofwtgh Afctidchr Lhtidos is sgfwc dc tgh sarhhc sgft#





QFZ vhrsdfc != 0#:




Zieh 1> f` 87

Xshr aic aicaho tgh dcvfdah fcoy it tgh Lri`t Qtitus= \gh dcvfdah aic nh aicahoohl fcoy wghc dcvfdah stitus ds dc Lri`t# \gh ushr

kiy ush tgh nuttfc `rfk tgh tffo nir#

Yuhry tgh lri`t dcvfdah icl tghc prhss tgh aicaho nuttfc `rfk tffo nir tghsysthk wdoo prfkpt i khssieh tf tgh ushr is sgfwc dc tgh sarhhc sgft# D` shohathl T tghc tgh systhk wdoo aicaho tgh dcvfdah#





QFZ vhrsdfc != 0#:




Zieh 11 f` 87

Lurdce tgh hldtdce f` ‟Lri`t Dcvfdah‛/ dc aish icy chw agirehs ds illhl/ ^FHds aioauoithl wdtg rhsphat tf H\L f` tgh Phssho vfyieh icl tgds ds prfkpthl tftgh Xshrs is sgfwc nhofw

Dssuhl Dcvfdah

Qhohat tgh fptdfc Dssuhl icl prhss sivh nuttfc `rfk tgh tffo nir tghc tghsysthk prfkpts khssieh tf tgh ushr 'Dcvfdah typh ‑ h#e= hxpfrt$ Dcvfdahuplithl# \gh dcvfdah cuknhr ds ehchrithl fcoy it dssuhl stitus icl tgh





QFZ vhrsdfc != 0#:




Zieh 1< f` 87

dcvfdah ghilhr turcs tf erhhc afofur is tgds ds tgh vdsdnoh dlhctd`dhr dc tgh

systhk#

Xsh tgh prdct dafc tf prdct tgh dcvfdah wgdag ds hxpoidchl dc Qthp 5 f` tgharhitdfc f` Dcvfdah#

\gds systhk wdoo cft ioofw tf hldt fr lhohth tgh ‟Dssuhl‛ Dcvfdah icl tgds dsiohrthl tf tgh ushrs is sgfwc nhofw=

Dc aish f` Lhohthl Dcvfdahs/ tgh systhk lfhs cft ioofw tf prdct icl tgds dsprfkpthl is `foofws=





QFZ vhrsdfc != 0#:




Zieh 18 f` 87

Hxpfrts Dcvfdah

1#9 Zrh+^hqudsdth

Dc tgh Ndoo f` Oildce/ agirehs wdtg Ziykhct Kflh ‟Zrhpidl‛ wgdag chhls tf nhafoohathl ofaiooy fr it tgh frdedcofildce irh quiod`dhl `fr Hxpfrts Dcvfdadce#

1#> Hxpfrt Dcvfdah wdtg Lhthctdfc

Lh`dcdtdfc f` Hxpfrt Lhthctdfc= \gh lith sgdpphr rhahdvhs tgh Hkpty afctidchr`rfk tgh Lhpfrt pous tgh `rhh liys f``hrhl `fr tgh austfkhr ds tgh viodldtylith icl wdtgdc tgds lith ofilhl afctidchr sgfuol nh rhahdvhl `rfk sgdpphr ittgh thrkdcio fr it tgh DAL# Xsuiooy tgh HKQ kfvhkhct wfuol nh QC\Q tfÂPQ# D` tgh ofilhl afctidchr wis rhahdvhl nhyfcl tgh viodldty lith tghc dtrhsuots tf lhthctdfc#





QFZ vhrsdfc != 0#:




Zieh 10 f` 87

Iehcay Afc`deuritdfc Dcvfdah Lhthctdfc Aioauoitdfc sgfuol nh hcinohl#

Lhthctdfc Kitrdx Lhthctdfc Kitrdx kust nh shtup `fr nftg @^FK & \F HKQ kfvhkhcts `fr

HLH\ ‑ HWZF^\ Lhthctdfc Agireh#

D` kuotdpoh @^FK HKQ 'Q\I^\$ iatdvdty aflhs irh sivhl tghc tgh kixdkuk dsafcsdlhrhl icl d` tghrh irh kuotdpoh \F HKQ 'HCL$ iatdvdty aflhs irh sivhl tghctgh kixdkuk fr erhithr lith ds afcsdlhrhl `fr tgh lhthctdfc aioauoitdfc#Gfwhvhr tghrh ds i afc`deuritdfc tf afcsdlhr tgh kdcdkuk @^FK HKQ 'Q\I^\$iatdvdty aflh#

HKQ Kfvhkhct Hctrdhs wdtg Nffbdce ^h` Cuknhr HKQ kfvhkhcts kust nh tghrh `fr tgh afctidchr/ gfwhvhr d` \F kfvhkhct ds cft

tghrh tghc H\L lith ds afcsdlhrhl is \F kfvhkhct tf aioauoith tgh lhthctdfc# D` tgh @^FK kfvhkhct ds cft tghrh tghc dt lfhs cft sgfw tgh rhafrl dtsho` dc tghLhthctdfc tin# Nftg @^FK icl \F HKQ iatdvdty kust givh tgh nffbdce rh`

cuknhr dc frlhr tf lhthrkdch tgh afrrhat afctidchr cuknhr#





QFZ vhrsdfc != 0#:




Zieh 15 f` 87

Piodl Lhthctdfc \ird`` Piodl lhthctdfc tird`` kust nh dc poiah dc frlhr tf aioauoith tgh lhthctdfc

ikfuct `fr tird`` typh ‑ HLH\# Lhthctdfc tird`` ds `htaghl nishl fc tgh H\L f` @drst Ofil Pfyieh `rfk PQQ

'Phssho Qidodce Qaghluoh$ dc aish f` hxpfrts icl dc aish f` dkpfrts H\I f` Ldsagireh Pfyieh `rfk PQQ 'Phssho Qidodce Qaghluoh$#





QFZ vhrsdfc != 0#:




Zieh 17 f` 87

Hxpfrt Lhthctdfc Aioauoitdfc

\gh tird`` dl ds lhthrkdchl nishl fc tgh NO H\L 'Qidodce Lith$ `rfk tgh vhsshosaghluoh/ cft fc dcvfdah arhitdfc lith#

Is phr tgh kitrdx @^FK kfvhkhct ds QC\Q icl \F kfvhkhct ds ÂPQ `frHLH\2 gfwhvhr tghsh HKQ kfvhkhct iatdvdty aflh sgfuol hxdst dc tgh kitrdxf` HLH\#

HKQ @^FK Iatdvdty aflh QC\Q Iatdvdty Lith = :5:9>:91 HKQ \F Iatdvdty aflh ÂPQ Iatdvdty Lith = :5:>>:91 Lhthctdfc \ird`` dl LHK0<> Hqudpkhct Qdzh \yph =>:LA @rhh Liys ; 9: Liys

Piodldty ; 'Qtirt Iatdvdty Lith :5:9>:91 " 9: liys$ 90:9>:91 Lhthctdfc Qtirt Lith ; Piodldty 90:9>:91 "9 liy ds 95:9>:91 Lhthctdfc Liys ; HKQ \F Iatdvdty Lith :5:>>:91 ‑ Lhthctdfc Qtirt Lith

95:9>:91 ; >> Lhthctdfc Liys Qoin+wdsh nrhibup f` Lhthctdfc ikfuct f` IHL=>>9:+

Issukh d` tgh \F kfvhkhct ds cft tghrh tghc H\L ds afcsdlhrhl is \F iatdvdtydc frlhr tf aioauoith tgh lhthctdfc#

HKQ @^FK Iatdvdty aflh QC\Q Iatdvdty Lith = :5:9>:91 H\L ds 91:>>:91 ds afcsdlhrhl dc inshcah f` HKQ \F iatdvdty Lhthctdfc \ird`` dl LHK0<> Hqudpkhct Qdzh \yph =>:LA

@rhh Liys ; 9: Liys Piodldty ; 'Qtirt Iatdvdty Lith :5:9>:91 " 9: liys$ 90:9>:91 Lhthctdfc Qtirt Lith ; Piodldty 90:9>:91 "9 liy ds 95:9>:91 Lhthctdfc Liys;H\L91:>>:91‑ Lht# Qtirt Lith 95:9>:91 ; >7 \gh nrhib up aic nh shhc d` tgh ushr aodabs wdtg tgh kfush fc

LhthctdfcQtfrieh Quppohkhctiry nuttfc# Zohish shh tgh sarhhc sgft `fr tghnrhibup lhtidos f` IHL=159:+





QFZ vhrsdfc != 0#:




Zieh 14 f` 87

Lhthctdfc Quppohkhctiry

1#1 Hxpfrt dcvfdah wdtg Qtfrieh

Lh`dcdtdfc f` Hxpfrt Qtfrieh ‑ D` tgh ùoo afctidchr ds oydce dc tgh thrkdcio

`fr kfrh tgic tgh stdpuoithl phrdfl f` tdkh/ dt ds aioohl is stfrieh# Nh`frh ofildce tgh ùoo afctidchr tghrh ds i Aut+f`` lith wgdag ds kidctidchl dc

fur systhk is Kicuio OFL@ fr Phssho Aut+f`` lith# \gh sgdpphr ds cfthxphathl tf nrdce tgh afctidchr nh`frh tgds lith# D` tgh sgdpphr nrdces tgh ùooafctidchr nh`frh tgds lith tghc tgh ùoo afctidchr ds oydce dc thrkdcio uctdo dt dsofilhl fc tf tgh vhssho# \ghrh`frh/ tgh stfrieh ds dcaurrhl icl tgh sikh aicnh dcvfdahl tf sgdpphr# Xsuiooy HKQ kfvhkhct wfuol nh ÂPQ tf OFL@ frKicuio OFL@ fr vhssho aut+f`` lith#

Ofeda f` Qtfrieh Aioauoitdfc dc Hxpfrt Dcvfdah Qtirt '@^FK$ lith sgfuol nh HKQ lith Hcl '\F$ Lith wdoo nh ippodhl fc nhofw prdfrdty Kicuio OFL@ `rfk Phssho Dc`f# D` infvh ds cft ividoinoh/ tghc systhk rh`hrs HKQ \F iatdvdty kfvhkhct lith#

D` tgh afc`deuritdfc ‗Hxpfrt Zfrt Qtfrieh wdtg \f Iatdvdty is phr AT aut+f`` lith— ds hcinohl `fr tgh iehcay/ tghc systhk wdoo afkpirh tgh AT aut+f`` lithdc vhssho dc`f wdtg HKQ \F kfvhkhct iatdvdty lith icl ippoy wgdaghvhr dsohsshr#

D` cfch f` tgh HCL iatdvdty cft ds `fucl/ tgh systhk wdoo ush H\L 'sidodcelith$#

Zrh+^hqudsdths

• Iehcay afc`deuritdfc





QFZ vhrsdfc != 0#:

Zieh != <: f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh <: f` 87

Dc frlhr tf aioauoith tgh stfrieh dc tgh Hxpfrt Dcvfdah tgds

afc`deuritdfc kust nh hcinohl#

Qtfrieh Kitrdx + HQ\F Qtfrieh Kitrdx kust nh sht `fr nftg @^FK & \F kfvhkhcts `fr HQ\F ‑

HWZF^\ Qtfrieh Agireh#

Piodl Qtfrieh \ird`` Piodl lhthctdfc tird`` kust nh dc poiah dc frlhr tf aioauoith tgh lhthctdfc

ikfuct `fr tird`` typh ‑ HQ\F# Qtfrieh tird`` ds `htaghl nishl fc tgh H\L f` @drst Ofil Pfyieh dc aish f`

hxpfrts icl dc aish f` dkpfrts/ H\I f` Ldsagireh Pfyieh#





QFZ vhrsdfc != 0#:

Zieh != <9 f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh <9 f` 87

Phssho Dc`f Kicuio OFL@ ‑ D` viouh hcthrhl dc tgds afoukc tghc tgds wdoo nh afcsdlhrhl is

HCL Lith `fr stfrieh aioauoitdfc#

AT Aut+f`` lith ‑ D` tgh afc`deuritdfc/ ‗Hxpfrt Zfrt Qtfrieh wdtg \f

Iatdvdty is phr AT aut+f`` lith— ds hcinohl `fr tgh iehcay/ tghc tgh systhk wdooafkpirh tgh AT aut+f`` lith dc vhssho dc`f wdtg HKQ \F kfvhkhct iatdvdtylith icl ippoy wgdaghvhr ds ohsshr#





QFZ vhrsdfc != 0#:

Zieh != <> f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh <> f` 87

HKQ Kfvhkhct hctrdhs wdtg viodl Nffbdce rh` cuknhr \gh systhk wdoo aghab tgh kitrdx `fr HKQ kfvhkhct iatdvdty aflh icl aghab `fr

HKQ kfvhkhct hctrdhs `fr tgh afctidchr icl tghc `htag tgh liths iaafrldceoy dctgh dcvfdah# Nftg Qtirt icl Hcl HKQ kfvhkhct sgfuol afctidc viodl Nffbdce

^h` Cuknhr#

Hxpfrt Qtfrieh Aioauoitdfc \gh tird`` dl ds lhthrkdchl nishl fc tgh NO H\L/ cft fc dcvfdah arhitdfc lith# Xsuiooy Qtfrieh Kitrdx `fr HQ\F ds sht is ÂPQ `fr @^FK lith icl \F lith is

Kicuio OFL@ dc Phssho Dc`f fr Phssho aut+f`` d` afc`deuritdfc ds dc poiah#

HKQ @^FK Iatdvdty aflh ÂPQ Iatdvdty Lith = :5:>>:91 Kicuio OFL@ Lith ds 91:>>:91

Qtfrieh \ird`` dl LHK9859 Hqudpkhct Qdzh \yph =>:LA @rhh Liys = < Piodldty ; 'Qtirt Iatdvdty Lith :5:>>:91 " < liys$ 9::>>:91 Qtfrieh Qtirt Lith ; 'Piodldty 9::>>:91 "9 liy$ 99:>>:91 Qtfrieh Liys;KicuioOFL@91:>>:91‑Qtf#QtirtLith 99:>>:91;1





QFZ vhrsdfc != 0#:




Zieh <1 f` 87

1#< Hxpfrt @dcio Dcvfdah

Dc aish d` \gh Qtfrieh fr Lhthctdfc ds kdsshl dcvfdadce dc tgh Hxpfrt Dcvfdah luh tfld``hrhct rhisfcs# Fch f` tgh pfssdnoh rhisfcs ds tgit d` tgh HKQ @^FK iatdvdty ds cftlfch it tgh tdkh f` Hxpfrt Dcvfdah tghc dc suag aish tgh Hxpfrt @dcio dcvfdah aic nhushl tf dcvfdah kdsshl Lhthctdfc fr Qtfrieh#

Dt `foofws tgh sikh Zrh+^hqudsdths is Hxpfrt Dcvfdah Lhthctdfc & Qtfrieh issukh`rfk tgh infvh Qtfrieh hxikpoh/ d` tgh stfrieh wis kdsshl `rfk tgh hxpfrt dcvfdahdt aic dcvfdah tgrfueg Hxpfrt @dcio Dcvfdah#

Dkpfrt

<#9 Dkpfrts Dcvfdah

Agirehs airrdhl wdtg piykhct kflh afoohat dc tgh Ndoo f` Oildce fr Kicd`hst afrrhatfrcfths icl sivhl dc tgh Dkpfrt Lfaukhctitdfc afoohat agirehs wdtg piy ofaitdfc dssikh is LF dssuh ofaitdfc wdoo nh quiod`dhl `fr tgh Dkpfrt Dcvfdah#

Dc tgh afoohat agirehs tin/ tgh \yph ‟Kicd`hst‛ wdoo pfpuoith afoohat agirehs `rfk Ndoof` Oildce dctf Dkpfrt Lfaukhctitdfc#

\gh \yph ‟Iehcay‛ khics agirehs irh pfpuoithl dc tgh afoohat agirehs tin `rfk tghIehcay Ofaio Agirehs kisthr shtup wdtgdc tgh viodldty phrdfl iclfr austfkhrhxahptdfc#





QFZ vhrsdfc != 0#:

Zieh != << f` 87 Oist Xplith Lith= 94&:1&>:91



Zieh << f` 87

Zrh+rhqudsdths Dkpfrt Lfaukhctitdfc sgfuol hdtghr givh Afoohat Kicd`hst Agirehs fr Iehcay

Agirehs/ d` cft tghc nftg @^FK icl \F HKQ kfvhkhct kust nh tghrh `fr icy fch f` tgh afctidchr `fr hdtghr Lhthctdfc fr Qtfrieh `fr dcvfdadce# D` cfch f` tgh infvh dsividoinoh fr ippodainoh icl dc suag dcsticahs d` tgh ushr prhss dkpfrt dcvfdah nuttfctghc tgh systhk wdoo prfkpt i khssieh siydce ‟Cf `rhdegt agirehs `fucl `frdcvfdadce‛ icl civdeiths tf Dkpfrt dcvfdah sarhhc icl stdoo ushr aic hcthr tgh ikfuctdc tgh illdtdfcio agirehs tin icl aic ehchrith tgh Dkpfrt Dcvfdah#

Lhthctdfc & Qtfrieh Kitrdx kust nh ividoinoh `fr nftg DLH\ & DQ\F#

Piodl Lhthctdfc icl Qtfrieh \ird`` kust nh ividoinoh#

Pfyieh ^FH `fr tgh Ldsagireh Pfyieh kust nh sivhl dc tgh Pfyieh Kisthr#

\gh ushr aic civdeith tf Dkpfrt Dcvfdah ny prhssdce tgh nuttfc Dkpfrt Dcvfdah `rfktgh Dkpfrt Lfaukhctitdfc F^

Ldrhatoy civdeith tf Iaafuctdce Dcvfdah & ^hahdpts Dcvfdah icl shohat dcvfdahtyph is ‟Dkpfrt dcvfdah‛ icl prhss chw nuttfc tf quhry tgh rhqudrhl NO#





QFZ vhrsdfc != 0#:




Zieh <8 f` 87

Kicd`hst agirehs tin ‑ Zohish shh tgh hxpoicitdfc edvhc uclhr >#1

Xshr Dcthrìah Lhsardptdfc Lhtido Qhatdfc >

Cfc+Kicd`hst Agirehs tin + Qdcah tgh Iehcay Ofaio Agirehs irh ldrhatoy

pfpuoithl tf Afoohat Agirehs tin f` tgh Dkpfrt Lfaukhctitdfc icl tgh sikh dsairrdhl tf tgh Cfc+Kicd`hst Agirehs tin f` tgh dkpfrt dcvfdah icl tgh ippodainohtixhs irh aioauoithl is lh`dchl dc tgh dcvfdah tix kisthr# Iehcay ofaio agirehspfpuoitdfc ds lhthrkdchl nishl fc tgh H\I 'Irrdvio Lith f` tgh vhssho vfyieh$#





QFZ vhrsdfc != 0#:




Zieh <0 f` 87

Lhthctdfc Agirehs \in

Dkpfrt Lhthctdfc

HKQ + D` @^FK HKQ kfvhkhct iatdvdty aflh ds lh`dchl dc tgh DLH\ kitrdx ds

kitaghl wdtg tgh @^FK HKQ kfvhkhct tghc tgh typh HKQ ds sgfwc#

\A^L ‑ \gds ds aioohl \hrkdcio Afctidchr ^hohish Lith icl

tgds gis tf nh lh`dchl it tgh Phssho dc`f kisthr tghc \A^L ds sgfwc# \gds ds ofaiosphad`da icl aic nh hcinohl vdi iehcay afc`deuritdfc aioohl ‟Hcinoh \A^L dc PhsshoDc`f‛#

H\I ‑ D` chdtghr HKQ @^FK kfvhkhct ds `fucl cfr tgh \A^L ds lh`dchl tghc H\I dssgfwc#





QFZ vhrsdfc != 0#:




Zieh <5 f` 87

Kicuio Nishl + wdtg tgds ushr aic

agiceh tgh stirt lith f` lhthctdfc icl stfrieh# \gds ds ushùo `fr dcsticah d` tghvhssho ds lhoiyhl tghc dc suag aishs tgh ushr aic ush tgds fptdfc tf agiceh tgh 'H\I$is Kicuio nishl stirt lith# D` tgh HKQ kfvhkhct ds tghrh tghc tgh systhk kiy cftioofw tgh ushr tf ippoy tgh kicuio nishl lith#





QFZ vhrsdfc != 0#:




Zieh <7 f` 87

Lhthctdfc Hxthcsdfc + D` tgh austfkhr bcfws dc ilvicah wghrh dt ds cft

pfssdnoh tf nrdce tgh hkpty afctidchrs niab wdtgdc tgh viodldty phrdfl/ tghc tghaustfkhr wdoo isb `fr ic hxthcsdfc `fr tgds vhry purpfsh tgit tgh ushr aic ush tgdsfptdfc tf hxthcl tgh viodldty f` Lhthctdfc# Dc tgh lhodvhry frlhr tgds hxthclhl lithwdoo nh sgfwc `rfk tgh dcvfdah wghc Lhodvhry Frlhr ds prdcthl# \gds lhthctdfc ds fcoyic hstdkitdfc 'is edvhc ny tgh austfkhr$ icl iatuio wdoo nh aioauoithl fcoy it tghtdkh f` HKQ \F kfvhkhct ds rhedsthrhl#

\ird`` dl + ds lhthrkdchl nishl fc tgh H\I 'Irrdvio lith f` Phssho$ icl fcah tgh

tird`` ds ushl dc tgh dkpfrt dcvfdah tgh sikh wdoo nh airrdhl tgrfueg tgh hcl wgdagkhics @dcio Lhthctdfc Dcvfdah#

\gh ftghr afoukcs irh iorhily hxpoidchl uclhr >#1 Xshr Dcthrìah Lhsardptdfc

Qhatdfc < f` tgh Lhthctdfc Agirehs tin

<#> Lhthctdfc Dcvfdah

Lhodvhry frlhr hxthcsdfc ds afkpuosfry tf ehchrith i Lhthctdfc Dcvfdah# Kuotdpoh

Lhodvhry frlhr hxthcsdfc ds pfssdnoh nut tghc hvhry prhvdfus Lhodvhry frlhr hxthcsdfckust nh dcvfdahl nh`frh tf airry fc wdtg tgh chxt lhthctdfc dcvfdah# LhthctdfcDcvfdah aic nh ushl fcoy i`thr dkpfrt dcvfdah#

D` tgh austfkhr bcfws dc ilvicah wghrh dt ds cft pfssdnoh tf nrdce tgh hkptyafctidchrs niab wdtgdc tgh viodldty phrdfl/ tghc tgh austfkhr wdoo isb `fr ichxthcsdfc `fr tgds vhry purpfsh tgit tgh ushr aic ush tgds fptdfc tf hxthcl tghviodldty f` Lhthctdfc# \gds lhthctdfc ds fcoy ic hstdkitdfc 'is edvhc ny tgh austfkhr$icl iatuio wdoo nh aioauoithl fcoy it tgh tdkh f` HKQ \F kfvhkhct rhedsthrhl#





QFZ vhrsdfc != 0#:




Zieh <4 f` 87

\gh ushr kiy quhry tgh rhqudrhl NO dc LhthctdfcQtfrieh Hxthcsdfc sarhhc icl

prhss Lhthctdfc Dcvfdah nuttfc tf civdeith tgh Lhthctdfc Dcvfdah fr hosh aic ldrhatoycivdeith `rfk Lhthctdfc Dcvfdah sarhhc ny shohatdce tgh Dcvfdah typh is ‟LhthctdfcDcvfdah‛ is sgfwc dc tgh sarhhc sgft#

Dc frlhr tf shh tgh nrhibup f` tgh soin wdsh Lhthctdfc ikfuct ushr kiy prhss tghLhthctdfcQtfrieh Quppohkhctiry is sgfwc nhofw=

<#1 @dcio Lhthctdfc Dcvfdah

@dcio Lhthctdfc dcvfdah ds arhithl nishl fc tgh iatuio @^FK icl \F HKQ kfvhkhctliths icl tghrh`frh dt ds kiclitfry tf givh tghk dc poiah `fr ioo tgh afctidchrsdcvfovhl dc tgh NO# Dc aish fch f` tgh afctidchr ds kdssdce hdtghr @^FK fr \F HKQ

kfvhkhct tghc tgh systhk prfkpt tgh nhofw khssieh icl ushr aiccft prfahhlùrtghr# Dc aish tghrh ds cf `rhdegt agireh/ tgh ushr kiy ehchrith Lhodvhry Frlhr iclaic ldrhatoy ehchrith tgh @dcio Dcvfdah#





QFZ vhrsdfc != 0#:




Zieh 8: f` 87

Fcah tgh HKQ kfvhkhct hctrdhs irh afkpohth `fr ioo sidl afctidchr's$/ tgh ushr aicehchrith tgh @dcio Dcvfdah is sgfwc nhofw wghrh tgh lhthctdfc hstdkithl dcvfdah ds

kfrh tgic iatuio lhthctdfc2 tghrh`frh tgh nioicah ikfuct wdoo nh ilmusthl iclsgfwc dc cheitdvh is arhldt tf tgh austfkhr# Qdkdoiroy tghrh ds i lhndt f` IHL= 8::wgdag gil ìoohc sgfrt f` hstdkithl ikfuct/ ds sgfwdce is i lhndt tf tgh austfkhr#

\gh ushr aic prhss tgh LhthctdfcQtfrieh Quppohkhctiry nuttfc tf shh tgh nrhibupf` tgh lhthctdfc `fr ioo tgh afctidchr's$/ tgh ushr ds rhqudrhl tf lfunoh aodab tghafctidchr rfw tf shh tgh lhtidos it tgh nfttfk shatdfc#





QFZ vhrsdfc != 0#:




Zieh 89 f` 87

<#< \ricsgdpkhct Qtfrieh Dcvfdah

Civdeith vdi \^XQ\ khcu= Iaafuctdce Dcvfdah & ^hahdpts Dcvfdah icl shohat

Dcvfdah \yph is \ricsgdpkhct Qtfrieh Dcvfdah icl prhss chw nuttfc icltghc quhry tgh NO Cf icl prhss sgfw nuttfc#

Kitrdx & \ird`` ‑ \Q\F `fr \ricsgdpkhct Qtfrieh icl \LH\ \ricsgdpkhctLhthctdfc sgfuol hxdst dc frlhr tf airry fc wdtg tgh dcvfdah arhitdfc it tgh\ricsgdpkhct iehcay#

Xsuiooy \ricsgdpkhct HKQ @^FK kfvhkhct wfuol nh LAG\ ‑ Ldsagireh\ricsgdpkhct icl HKQ \F kfvhkhct wfuol nh OFL\ ‑ Ofil \ricsgdpkhct/

gfwhvhr tghsh kfvhkhcts kust nh lh`dchl dc tgh kitrdx uclhr \ird`` \yph ‑\Q\F `fr tgh iehcay#

\ricsgdpkhct ofil vfyieh ds afcsdlhrhl `fr dcvfdadce ghcah tgh ^FH `fr tgdsvfyieh sgfuol hxdst dc tgh Pfyieh ^FH kisthr#

Ftghr Dcvfdahs

8#9 Kicd`hst Afrrhatfr Dcvfdah

Kicd`hst afrrhatfr dcvfdah ds ehchrithl dc aish f` icy ikhclkhct dc tgh NO kicd`hstagirehs luh tf tgh rhisfc tgh piykhct kflh ds agicehl `rfk Zrhpidl tf Afoohat frvdah vhrsi fr wrfce riths ushl ftghrwdsh icy illdtdfcio kicd`hst agirehs chhls tfnh illhl dc aish f` AFL#





QFZ vhrsdfc != 0#:




Zieh 8> f` 87


Dcvfdah \yph is ‟KAC Dcvfdah‛ icl prhss chw nuttfc icl tghc quhry tgh NOicl prhss sgfw nuttfc#

Fcoy tgh ipprfvhl Kicd`hst afrrhatfr cfths wdtg agirehs ikhclhl irh quiod`dhl `frKicd`hst afrrhatfr Dcvfdah#

\gh ushr aic quhry tgh NO dc Kicd`hst afrrhatfr cfth icl prhss tgh KAC Dcvfdahnuttfc fr ldrhatoy civdeith `rfk tgh dcvfdah sarhhc is hxpoidchl infvh#

KAC Dcvfdah aic nh arhithl ny hxpfrt lfaukhctitdfc f``dah `fr hxpfrt sgdpkhct iclis `fr dkpfrt/ LF dssuh ofaitdfc iehcay#

Dc frlhr tf ehchrith tgh KAC dcvfdah/ hxpfrt dcvfdah fr dkpfrt dcvfdah sgfuol givhnhhc ehchrithl# Dc inshcah f` kisthr dcvfdah tgh systhk wfuol prfkpt tgh ushrtgit ‟Kisthr Dcvfdah lfhs cft hxdst `fr tgds NO‛#

Dc tgh infvh hxikpoh tgh `rhdegt agirehs icl rhoithl suragirehs hxaouldce \GO icl@IA irh agicehl `rfk Zrhpidl tf Afoohat# \ghsh agirehs givh nhhc dcvfdahl `rfk tghNO wdtg Hxpfrt Dcvfdah# Qdcah piy thrks agicehl/ tghsh agirehs irh rhkfvhl iclillhl wdtg piykhct kflh is afoohat# Ghcah/ Kicd`hst afrrhatfr dcvfdah chhls tf nhehchrithl dc frlhr tf arhith i arhldt cfth tf tgh austfkhr `fr tgh agirehs dcvfdahl itHxpfrt Dcvfdah#

Fcoy tgh rhkfvhl icl illhl agirehs irh quiod`dhl `fr tgh KAC Dcvfdah#





QFZ vhrsdfc != 0#:




Zieh 81 f` 87

Arhldt `fr tixhs aioauoithl uclhr tgh Cfc+Kicd`hst agirehs tin#

KAC dcvfdah sivhl wdtg Dssuhl stitus#

Dc frlhr tf ld``hrhctdith nhtwhhc tgh cheitdvh icl pfsdtdvh fc tgh agirehs lhtidoohvho/ tgh rhkfvhl agirehs irh sgfwc wdtg kdcus sdec icl tgh illhl agirehs irhsgfwc wdtgfut sdec# Gfwhvhr/ tgh suk f` tgh agirehs ds cheitdvh/ tgh cht tftio dssgfwc wdtgfut icy sdec luh tf tgh rhisfc tgit tgh tdtoh lhcfths tgit dt ds i ‟ArhldtCfth‛#

Qikpoh prdctfut f` tgh KAC Dcvfdah 'Arhldt Cfth$ is nhofw=





QFZ vhrsdfc != 0#:




Zieh 8< f` 87

8#> A^FQQ Dcvfdah

Agirehs chdtghr wdtg piy kflh is prhpidl cfr is afoohat ds aioohl hoshwghrh tgusairrdhl wdtg piy kflh is ‟Ziy It‛2 fcoy suag agirehs dc tgh NO irh quiod`dhl `frArfss Dcvfdah#


Dcvfdah \yph is Arfss Dcvfdah icl prhss chw nuttfc icl tghc quhry tghArfss NO icl prhss sgfw nuttfc#

@fr Arfss Dcvfdah tgh rith f` hxagiceh ds tibhc `rfk tgh hxpfrt ndoo f` oildce#





QFZ vhrsdfc != 0#:




Zieh 88 f` 87

8#1 Nffbdce Aicaho Dcvfdah

Civdeith vdi \^XQ\ khcu= Iaafuctdce

Dcvfdah & ^hahdpts

Dcvfdah icl shohat

Dcvfdah \yph is Nffbdce Aicaho Dcvfdah icl prhss chw nuttfc icl tghcquhry tgh Aicahoohl nffbdce cuknhr icl prhss sgfw nuttfc#

Nffbdce kust nh dc aicahoohl stitus/ ushr aic dcvfdah lhthctdfc icl ftghr iehcayofaio agirehs dcaurrhl lurdce tgh aicahoohl sgdpkhct#

\ghrh irh cf `rhh liys f``hrhl tf tgh austfkhr gfwhvhr tgh lhthctdfc ikfuctdcvfdahl tf tgh austfkhr aic nh widvhl f`` tgrfueg lhthctdfc widvhr iclsunshquhctoy widvhr dcvfdah aic nh ehchrithl tf arhldt tgh dcvfdahl lhthctdfcikfuct# Gfwhvhr/ tgh ftghr lhthctdfc aioauoitdfc ofeda rhkidcs sikh is hxpfrtdcvfdah#

Xsuiooy/ tgh HKQ @^FK kfvhkhct wfuol nh QC\Q icl \F kfvhkhct wfuol nhÂPH# Gfwhvhr/ tghsh kfvhkhcts wfuol nh `htaghl nishl fc tgh kitrdx lh`dchl

uclhr HLH\#

8#< Iehcay Afrrhatfr Dcvfdah Civdeith vdi \^XQ\ khcu= Iaafuctdce Dcvfdah & ^hahdpts Dcvfdah icl shohat

Dcvfdah \yph is Iehcay Afrrhatfr Dcvfdah icl prhss chw nuttfc icl tghcquhry tgh Ndoo f` Oildce Cuknhr icl prhss sgfw nuttfc#

D` icy iehcay rhvhcuh agireh chhls tf nh dcvfdahl/ tgh ushr aic kibh ush f` tghiehcay afrrhatfr dcvfdah icl aic hcthr tgh ikfuct nftg dc pfsdtdvh iclfrcheitdvh it tgh illdtdfcio agirehs tin# Icy agireh aflh ittriats tix wdoo nhsgfwc dc tgh Cfc+Kicd`hst agirehs tin#





QFZ vhrsdfc != 0#:




Zieh 80 f` 87

Dc frlhr tf ehchrith iehcay afrrhatfr dcvfdah dt ds kiclitfry tf ehchrith tgh

Kisthr dcvfdah2 dc aish f` Hxpfrts tgh kisthr dcvfdah ds afcsdlhrhl is HxpfrtDcvfdah icl Dkpfrt Dcvfdah dc aish f` Dkpfrts#

Ny lhìuot tgh systhk wdoo `htag IZ 'hxpfrt dcvfdah$ fr ACC\ 'dkpfrt dcvfdah$ isndoodce pirty wghc tgds dcvfdah ds arhithl icl tgh ushr aic agiceh tgh ndoodce pirtyd` rhqudrhl#

8#8 Kdsahooichfus Dcvfdah

Civdeith vdi \^XQ\ khcu= Iaafuctdce Dcvfdah & ^hahdpts Dcvfdah icl

shohat Dcvfdah \yph is ‟Kdsahooichfus Dcvfdah‛ icl prhss chw nuttfc # \gh ushr gis tgh ldsarhtdfc tf shohat hdtghr Nffbdce fr NO icl hcthr tgh

austfkhr fr must hcthr tgh austfkhr icl prhss sgfw nuttfc# D` Ny Nffbdce ds shohathl tghc tgh iehcay wgf ds dcvfdadce kust iosf nh tgh

sikh nffbdce iehcay#





QFZ vhrsdfc != 0#:




Zieh 85 f` 87

D` Ny NO ds shohathl tghc tgh dcvfdadce iehcay dc aish f` hxpfrts kust nh

hdtghr ZOI fr ZFO fr LFA iehcay icl dc aish f` dkpfrts tgh dcvfdadce iehcaykust nh hdtghr ZFL fr ZOL fr LF dssuh ofaitdfc iehcay#

\gh ushr aic hcthr hdtghr cheitdvh iclfr pfsdtdvh viouh dc tgh illdtdfcioagirehs tin icl icy agireh ittriats tix wdoo nh aioauoithl icl sgfwc dc tghCfc+Kicd`hst agirehs tin#

8#0 Uidvhr Dcvfdah

Civdeith vdi \^XQ\ khcu= Iaafuctdce Dcvfdah & ^hahdpts Dcvfdah icl

shohat Dcvfdah \yph is ‟Uidvhr Dcvfdah‛ icl prhss chw nuttfc icl shohatKflh Hxpfrt fr Dkpfrt fr \ricsgdpkhct icl tghc quhry tgh NO icl prhsssgfw nuttfc#

Uidvhr Dcvfdah aic nh ehchrithl fcoy i`thr tgh Hxpfrt @dcio Dcvfdah 'Hxpfrt$/i`thr @dcio Lhthctdfc Dcvfdah 'Dkpfrt$ icl `fr \ricsgdpkhct i`thr\ricsgdpkhct Dcvfdah#

\gh widvhr kust nh dc ipprfvhl stitus dc frlhr tf ehchrith widvhr dcvfdah#

8#0#9 Hxpfrts Uidvhr Dcvfdah Hxpfrt Uidvhr dcvfdah aic nh ushl tf dssuh arhldt cfth tf austfkhr dc aish d` tgh

austfkhr gis nhhc agirehl hxahss lhthctdfc fr stfrieh fr d` tgh kiciehkhctlhadlhs tf edvh widvhr nisds f` rheuoir nusdchss wdtg tgh austfkhr#

Hxpfrt Uidvhr `fr Qdceoh Afctidchr= lhtidos wdoo nh pfpuoithl `rfk widvhr kfluohd` tgh widvhr gis nhhc rhquhsthl `fr sdceoh afctidchr fcoy#





QFZ vhrsdfc != 0#:



Hxpfrt Uidvhr `fr Kuotdpoh Afctidchrs= lhtidos wdoo nh pfpuoithl `rfk widvhr

kfluoh d` tgh widvhr gis nhhc rhquhsthl `fr kuotdpoh afctidchrs#

8#0#> Dkpfrt Uidvhr Dcvfdah Dkpfrt widvhr `fr Qdceoh Afctidchr= lhtidos wdoo nh pfpuoithl `rfk widvhr kfluoh

d` tgh widvhr gis nhhc rhquhsthl `fr sdceoh afctidchr fcoy#

Dkpfrt Uidvhr `fr kuotdpoh afctidchrs= lhtidos wdoo nh pfpuoithl `rfk widvhrkfluoh d` tgh widvhr gis nhhc rhquhsthl `fr kuotdpoh afctidchrs#

Documents

Invoice Preparation SOP V6