analisis laporan keuangan dengan mengunakan metode common-size dan analisis rasio studi kasus (di 5...
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8/2/2019 ANALISIS LAPORAN KEUANGAN DENGAN MENGUNAKAN METODE COMMON-SIZE DAN ANALISIS RASIO STUDI KASUS (
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CGCB@\@\ BCUFYCG MN^CGOCG KNGOCG
JNGO^GCMCG JN[FKN LFJJFG*\@XN KCG CGCB@\@\
YC\@F \[^K@ MC\^\ !K@ > _CYGN[ CYNC ICGK^GO)
[^OC\ CMA@Y
Mcypc {~b`| |nicoc` |cbca |c{~ |pcyc{
~g{~m jnjunyfbna onbcy \cyhcgc [nmg`m
Uyfoycj \{~k` [nmg`m @gk~|{y`
Fbna 8
I^K@ \^JCYB@G
3'5
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CGCB@\@\ BCUFYCG MN^CGOCG KNGOCG JNGOO^GCMCG
JN[FKN LFJJFG*\@XN KCG CGCBP\@\ YC\@F \[^K@
MC\^\ ! K@ > _CYGN[ CYNC ICGK^GO)
D@GCGL@CB \[C[NJNG[ CGCBP@\@\ _@[A
^\@GO LFJJFG*\@XN JN[AFK CGK YC\@F CGCBP\@\
! C[ > ICGK^GO CYNC _CYGN[ )
[^OC\ CMA@Y
Mcypc {~b`| |nicoc` |cbca |c{~ |pcyc{
~g{~m jnjunyfbna onbcy \cyhcgc [nmg`m
Uyfoycj \{~k` [nmg`m @gk~|{y`
Fbna 8
I^K@ \^JCYB@G
3'5
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CI\[YCM
CGCB@\@\ BCUFYCG MN^CGOCG KNGOCG JNGOO^GCMCG
JN[FKN LFJJFG*\@XN KCG CGCB@\@\ YC\@F
\[^K@ MC\^\ ! > _CYGN[ K@ ICGK^GO)
Fbna
I^K@ \^JCYB@G
G@J' 3'5
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MC[C UNGOCG[CY
Kngocg jngo~lcu u~h` kcg |p~m~y mnack`yc{ Cbbca \'_'['" c{c| b`jucacg
ycajc{ kcg mcy~g`c*Gpc" |na`gooc ungnb`{` kcuc{ jngpnbn|c`mcg Bcufycg [~oc|
Cma`y `g` kngocg ic`m' \afbcwc{ kcg |cbcj ungnb`{` |cjuc`mcg mnuckc Gci`
J~acjjck \'C'_'" in|ny{c mnb~cyoc" ucyc |cacic{" kcg ~jc{gpc |cjuc` cma`y
hcjcg' Kcbcj ungnb`{`cg `g` ungnb`{` jngocgomc{ h~k~b {ng{cgo Cgcb`|`| Bcufycg
Mn~cgocg Kngocg Jngoo~gcmcg Jn{fkn Lfjjfg*\`xn kcg Cgcb`|`| Yc|`f \{~k`
Mc|~| !> _cygn{ k` Icgk~go)' K`jcgc Bcufycg [~oc| Cma`y `g` ckcbca ~g{~m
jngnju~a onbcy \cyhcgc [nmg`m uckc Uyfoycj \{~k` [nmg`m @gk~|{y` ^g`tny|`{c|
Mfju~{ny @gkfgn|`c'
Uckc mn|njuc{cg `g` ungnb`{` jngo~lcumcg icgpcm {ny`jc mc|`a mnuckc
|nb~y~a mnb~cyoc {ny~{cjc @i~gkc" Cpcacgkc" kcg Mcmcgkc {nyl`g{c pcgo |nbcb~
jngk~m~go" jny`kaf` kcg icgpcm inymfyicg ic`m kcy` |no` jfy`b jc~u~g jc{ny``b
|ny{c k~m~gocg mc|`a |cpcgo pcgo k`iny`mcg c{c| mn|~m|n|cg ungnb`{` kcbcj
jnji~c{ [~oc| Cma`y `g`' Ungnb`{` h~oc jngo~lcumcg icgpcm {ny`jc mc|`a mnuckc
|nj~c u`acm pcgo {nbca jnjicg{~ ungnb`{`cg `g` kngocg |nongcu kcpc kcg ~ucpc
pcgo {nbca k`iny`mcg" ma~|~|gpc mnuckc 8
3' Icucm @ Jckn Cypcg{c" J[' \nbcm~ Mn{~c H~y~|cg [nmg`m @gk~|{y` ^g`tny|`{c|Mfju~{ny @gkfgn|`c'
9' Icucm Cbcj \cg{f|c J[" \nbcm~ Unji`ji`go'' \nb~y~a |cacic{ pcgo |nbcb~ jnjiny`mcg k~m~gocg kcg icg{~cg mnuckc
ungnb`{` kcbcj jnji~c{ Bcufycg [~oc| Cma`y `g`" ma~|~|gpc @jc pcgo unygca
|`gooca k` ac{`" Yfg` @| [an in|{ bca' I~k` J~bpck` cb`c| Fu~|" Kckcgo
G~yhcjcg cb`c| \ck~{" Acgk` Cajck \cdcy` cb`c| \ckfm|" I~k` \~jcyb`g" J'
Y`m` \pcayfg` cb`c| B`{{bn" P~k` _cap~ Unyjck` cb`c| Ucbn" [nkkp \~{y`pck`
cb`c| Ickf{" \fg` Dcy`pcg{f cb`c| Fgfxx" P~|~u Cy`n J~|{fuc cb`c| ^l~u"
Dynkkp Unyk`cg|pca cb`c| Ocpc" Cajck Xc`g~k`g" \cgk` \~|cg{f" Fm` Y`kwcg"
Lnlnu \~j`ck`hcpc" Cdy`kfg`" J~hcj`b" Co~| Angky`m" J~hcj`b" Ac|cg~k`g
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Kycmnb" kcg |nj~c {njcg*{njcg pcgo {`kcm j~gom`g k`|ni~{mcg |c{~ uny|c{~
kcbcj Bcufycg [~oc| Cma`y `g`'
Ungnb`{` jngpckcy` kcbcj ungnb`{`cg `g` jc|`a icgpcm mnm~ycgocg kcg
mn{nyic{c|cg" fbna mcyngc `{~ ungnb`{` |cgoc{ jngoacycumcg my`{`m kcg |cycg pcgo
jnjicgo~g knj` {nyw~h~kgpc ungnb`{`cg pcgo ic`m kcg ingcy'
\njfoc ungnb`{`cg `g` kcuc{ inyjcgdcc{ kcg kcuc{ k`o~gcmcg |nicoc`jcgc
jn|{`gpc' Jfafg jccd c{c| |nocbc mnm~ycgocg kcg mn{nyic{c|cg" mn|nju~ygccg
acgpcbca j`b`m Cbbca |njc{c' Cma`y mc{c ungnb`{` ~lcumcg {ny`jc mc|`a'
Icgk~go" Co~|{~| 9533
Ungnb`{`
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Ici @
Ungkca~b~cg
b' b Bc{cy Inbcmcgo Jc|cbca
[nmgfbfo` `gdfyjc|` k` @gkfgn|`c |cc{ `g` j~bc` inymnjicgo kngocg un|c{
|na`gooc jnjunyj~kca |n{`cu fycgo ~g{~m jnjunyfbna `gdfyjc|` c{c~
jnjunyb~c| ynbc|` {cguc acy~| {nyic{c| fbna wcm{~ kcg {njuc{' \cbca |c{~ |cycgc
~g{~m jnjunyfbna `gdfyjc|` c{c~ jnjunyb~c| ynbc|` |cc{ `g` ckcbca hc|c `g{nygn{'
\nmcycgo `g` icgpcm fycgo pcgo |nkcgo jnglcy` unb~cgo i`|g`| k`i`kcgo wcygn{'
Kngocg acgpc inyjfkcbmcg {njuc{ pcgo |~kca ckc kcg ininycuc ~g`{ mfju~{ny"
~|cac i`|g`| wcygn{ i`|c inyhcbcg' Ucyc ungonbfbc wcygn{ ~j~jgpc m~ycgo
jngony{` jngongc` unya`{~gocg ~g{~go y~o`gpc kcy` i`|g`| wcygn{ `g`' Kngocg
icgpcmgpc wcygn{ pcgo inyj~gl~bcg |cjuc` mn unbf|fm*unbf|fm' Jcmc
k`i~{~amcg |~c{~ cgcb`|`| bcufycg mn~cgocg pcgo |cgoc{ ung{`go kcbcj uyf|n|
ungocji`bcg mnu~{~|cg' Kngocg jngocgcb`|`| unymnjicgocg bcufycg mn~cgocg
uckc > wcygn{" kcuc{ k`mn{ca~` unydfyjc|` ungkcuc{cg c{c~ mn~g{~gocg kcy`
jc|c*jc|c bcb~" jc~u~g uckc jc|c jngkc{cgo'
Inykc|cymcg ~yc`cg {ny|ni~{ jcmc Ungnb`{`cg k`bcm~mcg uckc > wcygn{ k` kcnyca
Icgk~go k`cg{cycgpc B~mp'gn{3" B~mp'Gn{9 _fgo'gn{" Lc`|cy' Gn{ kcg
Dck`bca'gn{' Kngocg h~k~b CGCB@\@\ BCUFYCG MN^CGOCG KNGOCG
JNGOO^GCMCG JN[FKN LFJJFG*\@XN KCG CGCB@\@\ YC\@F
\[^K@ MC\^\ !> _CYGN[ K@ ICGK^GO)'
3'9' Uny~j~|cg Jc|cbcaUf`g{ ung{`go kcbcj i`|g`| wcygn{' Yc{c*yc{c wcygn{ mnl`b k`i~c{ {cguc
jngoa`{~go ungp~|~{cg mfju~{ny kcg onk~go' Hck` unya`{~gocg jnynmc |cgoc{
|nknyacgc |nacy~|gpc ~g{~m |nwc onk~go acy~| k`i~c{ ungp~|~{cggpc |~ucpc
uckc {ca~g knucg wcygn{ {ny|ni~{ |~kca jnju~gpc` kcgc ~g{~m jngpcji~go
|nwc onk~go {ny|ni~{" `g` |cgoc{ inyo~gc |na`gooc wcygn{ {ny|ni~{ {`kcm bco`
jngonb~cymcg jfkcb ~g{~m |nwc onk~go c{c~ ~uoyckn mfju~{ny' ^g{~m {`gomc{
mnuckc{cg j`g`jcb >5. jcmc k`mc{cmcg ~|cac wcygn{ `g` jngo~g{~gomcg' ^g{~m
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9
jngpnbn|c`mcg unyjc|cbcacg {ny|ni~{ k`unyb~mcg |~c{~ cbc{ c{c~ `gdfyjc|` cgcb`|`|
bcufycg mn~cgocg' ~g{~m jngng{~mcg cucmca i`|g`| ~|cac wcygn{ `g` k`mnbfbc
|nlcyc uyfdn|`fgcb c{c~ k`mnbfbc |nlcyc mnmnb~cyoccg'
3'< [~h~cg Ungnb`{`cg
[~h~cg pcgo `go`g k`lcuc` kcbcj ungnb`{`cg `g` ckcbca ~g{~m jnjiny`mcg ~|~bcg
unyic`mcg pcgo acy~| k`bcm~mcg kcbcj ~|cac wcygn{ kcbcj jng`gomc{mcg
mfgk`|` bcufycg mn~cgocg wcygn{'
[~h~cg kcy` ungnb`{cg `g` ckcbca |nicoc` iny`m~{ 8
3' Jngnb`{` kc{c*kc{c bcufycg mn~cgocg k` > wcygn{9' Jngocgcb`|`| bcufycg mn~cgocg jc|`go*jc|`go wcygn{ ~g{~m jngon{ca~`
b`m~`k`{c|" |fbtci`b`{c| kcg uyfd`{ci`b`{c| wcygn{'
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wcygn{" kngocg
jnb`ac{ ing{~m bcufycg mn~cgocg pcgo k`unyb~mcg ~g{~m kc{c pcgo cmcg
k`{nb`{`' \ny{c ungocji`bcg kcg ung`ghc~cg kc{c*kc{c bcufycg mn~cgocg'
9' _cwcglcyc_cwcglcyc `g` k`bcm~mcg mnuckc ico`cg ~j~j kcg u`acm pcgo inymc`{cg
kngocg bcufycg mn~cgocg k` > wcygn{ kcbcj acb `g` ico`cg mc| wcygn{'
\`|{njc{`mc Ung~b`|cg
^g{~m bni`a jnj~kcamcg jngongc` unjcacjcg [~oc| Cma`y `g`" jcmc unyb~
k`|ch`mcg |`|{njc{`mc ung~b`|cg pcgo cmcg k`icac|' Ckcu~g |`|{njc{`mc
ung~b`|cggpc |nico` iny`m~{8
Ici 3 Ungkca~b~cg
Iny`|`mcg ocjicycg ~j~j {ng{cgo ungnb`{`cg" pcgo k`kcbcjgpc {nykcuc{ bc{cy
inbcmcgo jc|cbca" uny~j~|cg jc|cbca" {~h~cg ungnb`{`cg" unjic{c|cg kcg c|~j|`
jc|cbca" kcg |`|{njc{`mc unj~b`|cg'
Ici 9 [`ghc~cg U~|{cmc
Iny`|`mcg ungocg{cy {nfy`*{nfy` pcgo jngk~m~go unjicac|cg kcy` ungnb`{`cg pcgo
cmcg k`bcm~mcg'
Ici < Jn{fkfbfo` Unjnlcacg Jc|cbca
Iny`|` bcgomca*bcgomca ungnb`{`cg kcy` cwcb |cjuc` cma`y k`|ny{c` kngocg
unghnbc|cggpc'
Ici ; Ungo~ju~bcg kcg Ungofbcacg Kc{c
Iny`|`mcg kc{c*kc{c pcgo k`unyb~mcg jnglcuc` {~h~cg ungnb`{`cg |ny{c jnbcm~mcg
ungofbcacg {nyackcu kc{c*kc{c |n|~c` kngocg jn{fkn pcgo {nbca k`{ng{~mcg'
Ici > Cgcb`|c
Jnjicac| {ng{cgo cgcb`|`| {nyackcu ac|`b kcy` ungofbcacg kc{c pcgo {nbca
k`bcm~mcg |ninb~jgpc'
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;
Ici 4 Mn|`ju~bcg kcg \cycg
Jny~ucmcg ycgom~jcg kcy` ac|`b cgcb`|`| {nyackcu ungofbcacg kc{c |ny{c
k`|n|~c`mcg kngocg {~h~cg cwcb" kcg iny`|`mcg {ng{cgo |cycg*|cycg jngongc`unjnb`{`cg {ny|ni~{'
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Ici @@
[`ghc~cg U~|{cmc
9'3' Bcufycg Mn~cgocg
Bcufycg mn~cgocg jny~ucmcg fihnm c{c~ |~c{~ uyf|n| cgcb`|`| {nyackcu bcufycg
mn~cgocg" kngocg {~h~cg ~g{~m jnjiny`mcg {cjicacg `gdfyjc|` mnuckc ucyc
unjcmc` bcufycg mn~cgocg ~g{~m ungocji`bcg mnu~{~|cg nmfgfj`" |na`gooc
m~cb`{c| mnu~{~|cg pcgo k`cji`b cmcg jnghck` bni`a ic`m' Fbna mcyngc `{~"
jcjcacj` bc{cy inbcmcgo ungp~|~gcg kcg ungpch`cg bcufycg mn~cgocg
jny~ucmcg bcgomca pcgo |cgoc{ ung{`go |ninb~j jngocgcb`|`| bcufycg mn~cgocg
`{~ |ngk`y`' Mnycgomc kc|cy ungp~|~gcg kcg ungpch`cg bcufycg mn~cgocg jnb`u~{`
{~h~cg mn~cgocg" mcycm{ny`|{`m m~cb`{c{`d bcufycg mn~cgocg" knd`g`|`" ungocm~cg
kcg ungo~m~ycg ~g|~y*~g|~y bcufycg mn~cgocg" kcg u`acm*u`acm pcgo
inymnung{`gocg {nyackcu bcufycg mn~cgocg kcg mni~{~acg `gdfyjc|`gpc'
9'3'3' Unjcmc` kcg Mni~{~acg @gdfyjc|`
Unjcmc` bcufycg mn~cgocg jnb`u~{` ucyc `gtn|{fy kcg lcbfg `gtn|{fy" mynk`{fy"
unjc|fm" unbcgoocg" unjny`g{ca kcg bnjicoc pcgo bc`ggpc" mcypcwcg"
jc|pcycmc{" kcg ucyc unjnocgo |cacj"' Ucyc unjcmc` bcufycg mn~cgocg `g`
jngoo~gcmcg bcufycg mn~cgocg ~g{~m jnjng~a` ininycuc mni~{~acg `gdfyjc|`
pcgo inyinkc" pcgo jnb`u~{` 8
3' @gtn|{fy
Ucyc `gtn|{fy kcg ungc|`ac{gpc inymnung{`gocg {nyackcu yn|`mf pcgo jnbnmc{
kcg ac|`b ungonjicgocg kcy` `gtn|{c|` pcgo k`bcm~mcgppc' @gtn|{fy `g`
jnji~{~amcg `gdfyjc|` ~g{~m jnjicg{~ jngng{~mcg cucmca acy~| jnjinb`"jngcacg c{c~ jngh~cb `gtn|{c|` {ny|ni~{' \nbc`g `{~" jnynmc h~oc {ny{cy`m uckc
`gdfyjc|` pcgo jnj~gom`gmcg jnbcm~mcg ung`bc`cg {nyackcu mnjcju~cg
uny~|caccg kcbcj jnjicpcy knt`kng'
9' Mynk`{fy
Ucyc mynk`{fy {ny{cy`m kngocg `gdfyjc|` mn~cgocg pcgo jnj~gom`gmcg jnynmc
~g{~m jnj~{~|mcg cucmca u`ghcjcg |ny{c i~gocgpc kcuc{ k`icpcy uckc |cc{
hc{~a {njuf'
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4
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?
@gdfyjc|` pcgo k`|ch`mcg kcbcj bcufycg mn~cgocg iny|`dc{ ~j~j" |na`gooc {`kcm
|nung~agpc kcuc{ jnjng~a` mni~{~acg `gdfyjc|` |n{`cu unjcmc`' Inya~i~go
ucyc `gtn|{fy jny~ucmcg ungcgcj jfkcb inyn|`mf" jcmc mn{ng{~cg bcufycg
mn~cgocg pcgo jnjng~a` mni~{~acg jnynmc" h~oc jnjng~a` |nico`cg in|cy
mni~{~acg unjcmc` bc`g'
Jcgchnjng uny~|caccg jnj`m~b {cgoo~go hcwci ~{cjc kcbcj ungp~|~gcg kcg
ungpch`cg bcufycg mn~cgocg uny~|caccg' Jcgchnjng h~oc inymnung{`gocg
{nyackcu `gdfycj|` pcgo k`|ch`mcg uckc bcufycg mn~cgocg" jn|m`u~g jnj`b`m`
cm|n| {nyackcu `gdfyjc|` jcgchnjng kcg mn~cgocg {cjicacg pcgo jnjicg{~
kcbcj jnbcm|cgcmcg {cgoo~go hcwci unynglcgccg" ungongkcb`cg kcg
ungocji`bcg mnu~{~|cg'
Jcgchnjng jnj`b`m` mnjcju~cg ~g{~m jngng{~mcg ing{~m kcg `|` `gdfyjc|`
{cjicacg !k`b~cy `gdfyjc|` bcufycg mn~cgocg) ~g{~m jnjng~a` mni~{~acggpc
|ngk`y`' Kcbcj ycgomc jngp~|~g kcg jngpch`mcg bcufycg mn~cgocg" ma~|~|gpc
~g{~m mnung{`gocg nm|{nyg" jcgchnjng acy~| jngocl~ uckc mnycgomc kc|cy
ungp~|~gcg kcg ungpch`cg bcufycg mn~cgocg'
9'3'9' [~h~cg Bcufycg Mn~cgocg
Bcufycg mn~cgocg k`|~|~g kngocg {~h~cg ~g{~m jngpnk`cmcg `gdfyjc|` pcgo
jngpcgom~{ uf|`|` mn~cgocg" m`gnyhc kcg uny~icacg uf|`|` mn~cgocg |~c{~
uny~|caccg pcgo inyjcgdcc{ ico` |nh~jbca in|cy unjcmc` kcbcj ungocji`bcg
mnu~{~|cg nmfgfj`'
@gdfyjc|` jngongc` uf|`|` mn~cgocg" m`gnyhc kcg uny~icacg uf|`|` mn~cgocg
|cgoc{ k`unyb~mcg ~g{~m kcuc{ jnbcm~mcg ntcb~c|` c{c| mnjcju~cg uny~|caccg
kcbcj jngoac|`bmcg mc| !kcg |n{cyc mc|)" kcg wcm{~ |ny{c mnuc|{`cg kcy` ac|`b
{ny|ni~{' Uf|`|` mn~cgocg uny~|caccg k`ungocy~a` fbna |~jiny kcpc pcgo
k`mngkcb`mcg" |{y~m{~y mn~cgocg" b`m~`k`{c| kcg |fbtci`b`{c| |ny{c mnjcju~cg
inyckcu{c|` kngocg uny~icacg b`gom~gocg'
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1
@gdfyjc|` m`gnyhc uny~|caccg" {ny~{cjc uyfd`{ci`b`{c| k`unyb~mcg ~g{~m jng`bc`
uny~icacg uf{ng|`cb |~jiny kcpc nmfgfj` pcgo j~gom`g k`mngkcb`mcg k` jc|c
knucg" |na`gooc kcuc{ jnjuynk`m|` mcuc|`{c| uny~|caccg kcbcj jngoac|`bmcg mc|
!kcg |n{cyc mc|) |ny{c ~g{~m jny~j~|mcg ndnm`{`t`{c| uny~|caccg kcbcj
jnjcgdcc{mcg {cjicacg |~jiny kcpc'
@gdfyjc|` uny~icacg uf|`|` mn~cgocg uny~|caccg inyjcgdcc{ ~g{~m jng`bc`
cm{`t`{c| `gtn|{c|`" ungkcgccg kcg funyc|` uny~|caccg |nbcjc uny`fkn unbcufycg'
\nbc`g inyo~gc ~g{~m jng`bc` mnjcju~cg uny~|caccg kcbcj jngoac|`bmcg mc|
!kcg |n{cyc mc|)" `gdfyjc|` `g` h~oc inyo~gc ~g{~m jng`bc` mni~{~acg uny~|caccg
kcbcj jnjcgdcc{mcg cy~| mc| {ny|ni~{'
Bcufycg mn~cgocg pcgo k`|~|~g ~g{~m jnjng~a` {~h~cg*{~h~cg {ny|ni~{
jnjng~a` mni~{~acg iny|cjc |nico`cg in|cy unjcmc`' Jn|m`u~g knj`m`cg"
bcufycg mn~cgocg {`kcm jngpnk`cmcg |nj~c `gdfyjc|` pcgo j~gom`g k`i~{~amcg
unjcmc` kcbcj uyf|n| ungocji`bcg mnu~{~|cg nmfgfj` jnynmc' \nbc`g ~g{~m
{~h~cg*{~h~cg {ny|ni~{" bcufycg mn~cgocg h~oc jng~gh~mcg cuc pcgo {nbca
k`bcm~mcg fbna jcgchnjng c{c~ jngoocjicymcg uny{cgoo~gohcwcicg jcgchnjng
c{c| |~jiny kcpc pcgo k`unylcpcmcg mnuckcgpc'
Bcufycg mn~cgocg pcgo bngomcu i`c|cgpc jnb`u~{` gnyclc !jngoocjicymcg uf|`|`
mn~cgocg)" bcufycg bcic y~o` !jngoocjicymcg `gdfyjc|` m`gnyhc)" bcufycg
uny~icacg uf|`|` mn~cgocg !pcgo k`|ch`mcg kcbcj inyicoc` lcyc)" lc{c{cg kcg
bcufycg bc`g |ny{c jc{ny` unghnbc|cg pcgo jny~ucmcg ico`cg `g{noycb kcy` bcufycg
mn~cgocg' \nbc`g `{~" bcufycg mn~cgocg h~oc jngcju~go |mnh~b kcg `gdfyjc|`{cjicacg pcgo inymc`{cg kngocg bcufycg mn~cgocg" |nuny{` `gdfyjc|` mn~cgocg
|nojng gk~|{y` kcg onfoycd`| |ny{c ungo~gomcucg ungocy~a uny~icacg acyoc'
9'3'
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jnb`u~{` mcycm{ny`|{`m kcuc{ k`ucacj`" ynbntcg" mncgkcbcg kcg kcuc{
k`unyicgk`gomcg'
c' Kcuc{ K`ucacj`
M~cb`{c| ung{`go `gdfyjc|` pcgo k`{cju~go kcbcj bcufycg mn~cgocg ckcbca
mnj~kcacggpc ~g{~m |nonyc kcuc{ k`ucacj` fbna ucyc unjcmc`' Kcbcj acb `g`"
unjcmc` k`c|~j|`mcg jnj`b`m` ungon{ca~cg pcgo jnjckc` {ng{cgo cm{`t`{c|
nmfgfj` kcg i`|g`|" cm~g{cg|` |ny{c mnjc~cg ~g{~m jnjunbchcy` `gdfyjc|`
kngocg mn{nm~gcg pcgo wchcy' Gcj~g knj`m`cg" |~b`{gpc jnjcacj`
`gdfyjc|` pcgo mfjubnm| hcgocg k`hck`mcg cbc|cg ~g{~m {`kcm jnjc|~mmcg
`gdfyjc|` {ny|ni~{ kcbcj bcufycg mn~cgocg'
i' Ynbntcg
Cocy inyjcgdcc{" `gdfyjc|` acy~| ynbntcg ~g{~m jnjng~a` mni~{~acg ucyc
unjcmc` kcbcj uyf|n| ungocji`bcg mnu~{~|cg' @gdfyjc|` jnj`b`m` m~cb`{c|
ynbntcg cuci`bc `gdfyjc|` {ny|ni~{ kcuc{ jnjungocy~a` mnu~{~|cg nmfgfj`
unjcmc` kngocg jnjicg{~ jnynmc jngontcb~c|` uny`|{`wc jc|c bcb~" jc|c
m`g` c{c~ jc|c knucg" jngnoc|mcg c{c~ jngomfynm|`" ac|`b ntcb~c|` jnynmc
k`jc|c bcb~' Ynbntcg|` `gdfyjc|` k`ungocy~a` fbna acmnmc{ kcg
jc{ny`cb`|{`|gpc' @gdfyjc|` k`ucgkcgo jc{ny`cb cuci`bc mnbcbc`cg ~g{~m
jnglcg{~jmcg c{c~ mn|cbcacg kcbcj jnglc{c{ `gdfyjc|` {ny|ni~{ kcuc{
jnjungocy~a` mnu~{~|cg nmfgfj` unjcmc` pcgo k`cji`b c{c| kc|cy bcufycg
mn~cgocg'
l' Mncgkcbcg
Cocy inyjcgdcc{" `gdfyjc|` h~oc acy~| cgkcb' @gdfyjc|` jnju~gpc` m~cb`{c|
cgkcb h`mc inic| kcy` ungony{`cg pcgo jngpn|c{mcg" mn|cbcacg jc{ny`cb kcg
kcuc{ k`cgkcbmcg unjcmc`gpc |nicoc` ungpch`cg pcgo {~b~| kcg h~h~y kcy` pcgo|nacy~|gpc k`|ch`mcg c{c~ pcgo |nlcyc wchcy k`acycumcg kcuc{ k`|ch`mcg' H`mc
`gdfyjc|` k`jcm|~kmcg ~g{~m jngpch`mcg kngocg h~h~y {ycg|cm|` |ny{c
uny`|{`wc bc`g pcgo |nacy~|gpc k`|ch`mcg" jcmc uny`|{`wc {ny|ni~{ unyb~ k`lc{c{
kcg k`|ch`mcg |n|~c` kngocg |~i|{cg|` kcg yncb`{c| nmfgfj` kcg i~mcg acgpc
ing{~m a~m~jgpc'
Cocy kcuc{ k`cgkcbmcg" `gdfyjc|` pcgo k`|ch`mcg kcbcj bcufycg mn~cgocg
acy~| bngomcu kcbcj ic{c|cg jc{ny`cb`|{`| kcg i`cpc' Mn|ngochccg ~g{~m {`kcm
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jngo~gomcumcg kcuc{ jngocm`ic{mcg `gdfyjc|` jnghck` {`kcm ingcy kcg
jngpn|c{mcg'
k' Kcuc{ K`icgk`gomcg
Ucyc unjcmc` bcufycg mn~cgocg acy~| kcuc{ jnjicgk`gomcg bcufycg mn~cgog
cg{cy uny`fkn ~g{~m jngo`kng{`d`mc|`mcg mnlngkny~gocg !{yngk) uf|`|`
mn~cgocg kcg m`gnyhc uny~|caccg' \nbc`g `{~" unjcmc` h~oc acy~| kcuc{
jnjicgk`gomcg bcufycg mn~cgocg cg{cy uny~|caccg ~g{~m jngontcb~c|`
uf|`|` mn~cgocg" m`gnyhc |ny{c uny~icacg uf|`|` mn~cgocg |nlcyc ynbc{`d'
Cocy |~c{~ `gdfyjc|` {`kcm mna`bcgocg ynbntcg|`gpc" jcmc `gdfyjc|` {ny|ni~{
acy~| k`|ch`mcg {nuc{ wcm{~' Cmcg {n{cu` ~g{~m jngoac|`bmcg `gdfyjc|` pcgo {nuc{
wcm{~" {nymckcgo acy~| k`mfyicgmcg m~cb`d`mc|` mncgkcbcggpc kcg |nicb`mgpc'
Jcgchnjng unyb~ jngpn`jicgomcg jcgdcc{ ynbc{`d cg{cyc unbcufycg pcgo {nuc{
wcm{~ kcg mn{ng{~cg `gdfyjc|` pcgo cgkcb' Kcbcj ~|cac jnglcuc` mn|n`jicgocg
{ny|ni~{" mni~{~acg ungocji`bcg mnu~{~|cg acy~| jnghck` uny{`jicgocg pcgo
jngng{~mcg'
9'3';' ^g|~y Bcufycg Mn~cgocg
Bcufycg mn~cgocg jngoocjicymcg kcjucm mn~cgocg kcy` {ycg|cm|` kcg uny`|{`wc
bc`g pcgo k`mbc|`d`mc|`mcg kcbcj ininycuc mnbfjufm in|cy jng~y~{ mcycm{ny`|{`m
nmfgfj`" pcgo jny~ucmcg ~g|~y bcufycg mn~cgocg' ^g|~y `g` kcuc{
k`mbc|`d`mc|`mcg jnghck` ~g|~y pcgo inymc`{cg |nlcyc bcgo|~go kngocg
ungo~m~ycg uf|`|` mn~cgocg kcg ~g|~y pcgo inymc`{cg |nlcyc bcgo|~go kngocg
ungo~m~ycg m`gnyhc' Bcufycg uny~icacg uf|`|` mn~cgocg i`c|cgpc jnglnyj`gmcg
inyicoc` ~g|~y bcufycg bcic y~o` kcg inyicoc` uny~icacg kcbcj gnyclc'3' ^g|~y Uf|`|` Mn~cgocg
^g|~y pcgo inymc`{cg bcgo|~go kngocg ungo~m~ycg uf|`|` mn~cgocg ckcbca
cm{`tc" mnwch`icg kcg nm~`{c|'
c' Cm{`tc
Cm{`tc ckcbca |~jiny kcpc pcgo k`m~c|c` fbna uny~|caccg |nicoc` cm`ic{
kcy` uny`|{`wc jc|c bcb~ kcg k`acycumcg cmcg jnjiny` jcgdcc{ nmfgfj`
ico` uny~|caccg k`jc|c knucg' Jcgdcc{ nmfgfj` k`jc|c knucg pcgo
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{nyw~h~k kcbcj cm{`tc {n{cu ckcbca uf{ng|` cm{`tc {ny|ni~{ ~g{~m
jnjiny`mcg |~jicgocg" ic`m bcgo|~go jc~u~g {`kcm bcgo|~go" cy~| mc|
!kcg |n{cyc mc|) mnuckc uny~|caccg' Uf{ng|` `g` kcuc{ inying{~m |n|~c{~
pcgo uyfk~m{`d kcg jny~ucmcg ico`cg kcy` cm{`t`{c| funyc|`fgcb' Jcgdcc{
nmfgfj` k`jc|c knucg kcuc{ jngocb`y mnkcbcj uny~|caccg kngocg lcyc
k`o~gcmcg kcbcj uyfk~m|` icycgo kcg hc|c" k`uny{~mcymcg kngocg cm{`tc
bc`g" k`o~gcmcg ~g{~m jngpnbn|c`mcg mnwch`icg c{c~ k`ico`mcg mnuckc
ucyc unj`b`m uny~|caccg'
i' Mnwch`icg
Mnwch`icg jny~ucmcg a~{cgo uny~|caccg jc|c m`g` pcgo {`ji~b kcy`
uny`|{`wc jc|c bcb~" pcgo ungpnbn|c`cggpc k`acycumcg cmcg
jngocm`ic{mcg cy~| mnb~cy kcy` |~jiny kcpc uny~|accg pcgo jngocgk~go
jcgdcc{ nmfgfj`' Mcycmny`|{`m mnwch`icg ckcbca icawc uny~|caccg
jnju~gpc` mnwch`icg jc|c m`g`" pc`{~ |~c{~ {~oc| c{c~ {cgoo~go hcwci
~g{~m iny{`gkcm c{c~ jnbcm|cgcmcg |n|~c{~ kngocg lcyc {ny{ng{~'
Mnwch`icg kcuc{ k`ucm|cmcg jng~y~{ a~m~j" |nicoc` mfg|nm~ng|` kcy`
mfg{ycm jngo`mc{ c{c~ unyc{~ycg uny~gkcgocg c{c~ {`ji~b kcy` uycm{`m
i`|g`| pcgo bch`j" pc`{~ mni`c|ccg kcg mn`go`gcg ~g{~m jnjnb`acyc
a~i~gocg i`|g`| pcgo ic`m c{c~ iny{`gkcm kngocg lcyc pcgo ck`b'
Mnwch`icg |~c{~ uny~|caccg kcuc{ k`|nbn|c`mcg kngocg lcyc jnbcm~mcg
unjicpcycg mc|" jngpnycamcg cm{`tc bc`g" jnjiny`mcg hc|c" jngoocg{`
mnwch`icg kngocg mnwch`icg bc`g" jngomfgtny|` mnwch`icg jnghck`
nm~`{c| c{c~ kngocg lcyc k`acu~|mcg'
l' Nm~`{c|
Nm~`{c| ckcbca acm yn|`k~cb c{c| cm{`tc uny~|caccg |n{nbca k`m~ycgo`|nj~c mnwch`icg !cm{`tc iny|`a)' Jn|m`u~g knj`m`cg k`kcbcj gnyclc
nm~`{c| kcuc{ k`|~imbc|`d`mc|`mcg' Kcbcj uny|nyfcg {nyic{c|" |n{fycg jfkcb
fbna ucyc unjnocgo |cacj" |cbkf bcic k`{cacg" ungp`|`|acg |cbkf bcic kcg
ungpn|~c`cg unjnb`acyccg jfkcb kcuc{ k`|ch`mcg |nlcyc {nyu`|ca'
Ungpch`cg |nuny{` `g` inyo~gc ~g{~m jngo`kng{`d`mc|` unjic{c|cg a~m~j
kcg unjic{c|cg bc`ggpc {nyackcu mnjcju~cg uny~|caccg ~g{~m
jnjico`mcg c{c~ jngoo~gcmcg nm~`{c| |ny{c jnyndbnm|`mcg dcm{c icawc
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inyicoc` u`acm jnju~gpc` acm pcgo inyinkc' H~jbca nm~`{c| pcgo
k`|ch`mcg uckc gnyclc inyocg{~go uckc ungo~m~ycg cm{`tc kcg mnwch`icg'
9' ^g|~y M`gnyhc Uny~|caccg
^g|~y pcgo inymc`{cg |nlcyc bcgo|~go kngocg kngocg ungo~m~ycg m`gnyhc
uny~|caccg k`|ch`mcg uckc bcufycg mn~cgocg pcgo k`|ni~{ bcufycg bcic y~o`'
Ungoac|`bcg iny|`a !bcic) |ny`go mcb` k`o~gcmcg |nicoc` ~m~ycg m`gnyhc c{c~
|nicoc` kc|cy ico` ~m~ycg bc`ggpc" j`|cbgpc yn{~yg fg `gtn|{jng c{c~ ncyg`o
uny |acyn' ^g|~y pcgo bcgo|~go inymc`{cg kngocg ungo~m~ycg ungoac|`bcg
iny|`a `g` ckcbca ungoac|`bcg !`glfjn) kcg inicg !nqung|n)' Ungocm~cg kcg
ungo~m~ycg ungoac|`bcg kcg inicg `g` inyocg{~go uckc mfg|nu jfkcb kcg
unjnb`acyccg jfkcb pcgo k`o~gcmcg'
Jc|`go*jc|`go ~g|~y pcgo inymc`{cg kngocg m`gnyhc uny~|caccg {ny|ni~{
k`knd`g`|`mcg |nicoc` iny`m~{8
c' Ungoac|`bcg!@glfjn)
Ungoac|`bcg ckcbca mngc`mcg jcgdcc{ nmfgfj` |nbcjc |~c{~ uny`fkn cm~g{cg|`
kcbcj ing{~m unjc|~mcg c{c~ ungcjicacg cm{`tc c{c~ ung~y~gcg mnwch`icg
pcgo jngocm`ic{mcg mngc`mcg nm~`{c| pcgo {`kcm inyc|cb kcy` mfg{y`i~|`
!|n{fycg) ungcgcj jfkcb' Ungoac|`bcg jnb`u~{` ic`m ungkcuc{cg jc~u~g
mn~g{~gocg' Ungkcuc{cg {`ji~b kcbcj unbcm|cgccg cm{`t`{c| uny~|caccg pcgo
i`c|c !gfyjcb)" |nuny{` ungh~cbcg" ungoac|`bcg hc|c" i~goc" knt`kng yfpcb{` kcg
|nwc' Ungoac|`bcg h~oc jnb`u~{` mn~g{~gocg pcgo inb~j k`yncb`|c|`" j`|cbgpc
mngc`mcg h~jbca cm{`tc hcgomc ucghcgo' Uckc bcufycg bcic y~o`" mn~g{~gocg
i`c|cgpc k`lcg{~jmcg {nyu`|ca kcg k`bcufymcg kcbcj h~jbca iny|`a |n{nbca
k`m~ycgo` kngocg inicg pcgo iny|cgom~{cg'i' Inicg !nqung|n)
Inicg ckcbca ung~y~gcg jcgdcc{ nmfgfj` |nbcjc |~c{~ uny`fkn cm~g{cg|`
kcbcj ing{~m cy~| mnb~cy c{c~ inym~ycgogpc cm{`tc c{c~ {nyhck`gpc mnwch`icg
pcgo jngocm`ic{mcg ung~y~gcg nm~`{c| pcgo {`kcm jngpcgom~{ unjico`cg
mnuckc ungcgcjcg jfkcb' Inicg jnglcm~u ic`m mny~o`cg jc~u~g inicg
pcgo {`ji~b kcbcj unbcm|cgccg cm{`t`{c| uny~|caccg pcgo i`c|c' Inicg pcgo
{`ji~b kcy` unbcm|cgccg cm{`t`{c| i`c|c `g` jnb`u~{` cg{cyc bc`g inicg ufmfm
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ungknm' Jcm`g in|cy cgomc jfkcb mnyhc" inycy{` jcm`g in|cy {`gomc{ uyf{nm|`
mynk`{fy hcgomc ungknm" kcg jcm`g in|cy mnuc|{`cg icawc ~{cgo hcgomc ungknm
cmcg k`b~gc|` {nuc{ wcm{~' Jn|m`u~g jngpngcgomcg ico` mynk`{fy hcgomc ungknm
~g{~m jnb`ac{ cgomc jfkcb mnyhc pcgo in|cy" cmcg {n{cu` mn|ngcgocg jnynmc icy~
cmcg ung~a i`bc jnynmc {nbca jnjunyfbna mnuc|{`cg" icawc jfkcb mnyhc inu~{cy
uckc {`gomc{ mnlnuc{cg pcgo {`goo` kcg icawc ~{cgo cmcg kcuc{ k`icpcy" jn|m`
kcbcj mfgk`|` funyc|` pcgo |~b`{ |nmcb`u~g' Cbc|cggpc" jfkcb mnyhc pcgo {`goo`
{`kcm jnjiny`mcg hcj`gcg icawc ~{cgo cmcg kcuc{ k`icpcy uckc |cc{ hc{~a
{njufgpc' [`goo`gpc cgomc jfkcb mnyhc kcuc{ k`|nicimcg ckcgpc uny|nk`ccg
pcgo {nbca ~|cgo c{c~ {`kcm bcm~ {nyh~cb' Fbna mcyngc `{~" ~g{~m jnjunyfbna
uny|unm{`d pcgo ingcy" cgomc jfkcb mnyhc acy~| k`bngomcu` kngocg cgomc*cgomc
l~yyng{ yc{`f"s~`lm yc{`f" unyu~{cycg u`~{cgo kcg unyu~{cycg uny|nk`ccg iny`m~{
`g`8
L~yyng{ yc{`fNbnjng*nbnjng pcgo k`o~gcmcg kcbcj unya`{~gocg jfkcb mnyhc kcuc{
k`gpc{cmcg kcbcj yc{`f" pcgo jnjicgk`gomcg cg{cyc {f{cb cm{`tc bcglcy kcg
~{cgo bcglcy' Yc{`f `g` k`|ni~{ L~yyng{ Yc{`f pcgo k`a`{~go kngocg dfyj~bc
|nicoc` iny`m~{8
Cm{`tc Bcglcy !CB)
L~yyng{ Yc{`f !LY) : !Y~j~| 9'3)
^{cgo Bcglcy !^B)
Cm{`tc bcglcy jngoocjicymcg cbc{ icpcy pcgo k`c|~j|`mcg |nj~c cm{`tc
bcglcy ingcy*ingcy i`|c k`o~gcmcg ~g{~m jnjicpcy' \nkcgomcg ~{cgo bcglcy
jngoocjicymcg pcgo acy~| k`icpcy kcg k`c|~j|`mcg |nj~c ~{cgo bcglcy
ingcy*ingcy acy~| k`icpcy' L~yyng{ yc{`f inyo~gc ~g{~m jngo~m~y b`m~`k`{c|
uny~|caccg" cmcg {n{cu` kcuc{ jnghnicm' Acb `g` k`mcyngcmcg l~yyng{ yc{`fpcgo {`goo` kcuc{ k`|nicimcg ckcgpc u`~{cgo pcgo {`kcm {ny{co`a c{c~
uny|nk`ccg pcgo {`kcm {nyh~cb" pcgo {ng{~ |chc {`kcm kcuc{ k`ucmc` ~g{~m
jnjicpcy ~{cgo' ^g{~m jngo~h` cucmca cbc{ icpcy {ny|ni~{ ingcy*ingcy b`m~`k
!ingcy*ingcy kcuc{ k`o~gcmcg ~g{~m jnjicpcy ~{cgogpc)" jcmc cbc{ icpcy
pcgo m~ycgo c{c~ {`kcm b`m~`k acy~| k`mnb~cymcg kcy` {f{cb cm{`tc bcglcy' Cbc{
icpcy pcgo m~ycgo b`m~`k `g` j`|cbgpc uny|nk`ccg kcy` uf|*uf| pcgo cgcbfo
kngocg uny|nk`ccg'
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Cl`k*[n|{ Yc{`f^m~ycg b`m~`k`{c| uny~|caccg pcgo bni`a {nb`{` k`{nj~mcg uckc cgomc yc{`f
pcgo k`|ni~{ cl`k*{n|{ yc{`f c{c~ s~`lm yc{`f' Uckc yc{`f `g`" uny|nk`ccg kcg
uny|nmf{ pcgo k`mnb~cymcg kcy` {f{cb cm{`tc bcglcy" kcg acgpc jngp`|cmcg uf|*
uf| cm{`tc bcglcy pcgo b`m~`k |chc pcgo cmcg k`ico` kngocg ~{cgo bcglcy'
S~`lm yc{`f k`a`{~go kngocg dfyj~bc |nicoc` iny`m~{8
Cm{`tc Bcglcy !CB)Uny|nk`ccg
S~`lmYc{` !SY) : !Y~j~| 9'9)
^{cgo Bcglcy !^B)
Cl`k*{n|{ yc{`f c{c~ s~`lm yc{`f k`ycglcgo ~g{~m jngo~m~y |ninycuc ic`m
uny~|caccg kcuc{ jnjng~a` mnwch`icggpc" {cguc acy~| jnb`m~`kc|` c{c~
{nybcb~ inyocg{~go uckc uny|nk`ccggpc' Uny|nk`ccg {`kcm i`|c |nung~agpc
k`cgkcbmcg" mcyngc uny|nk`ccg i~mcgbca |~jiny mc| pcgo i`|c |nonyc
k`unyfbna" kcg icamcg j~gom`g {`kcm j~kca k`h~cb uckc mfgk`|` nmfgfj`
pcgo bn|~'
Unyu~{cycg u`~{cgo !Cllf~g{ Ynln`tcibn [~ygftny)Yc{`f unyu~{cycg u`~{cgo `g` i`c|gpc k`o~gcmcg kcbcj a~i~gocggpc kngocg
cgcb`|`| {nyackcu jfkcb mnyhc" mcyngc jnjiny`mcg ~m~ycg mc|cy {ng{cgo
|ninycuc lnuc{ u`~{cgo uny~|caccg inyu~{cy jnghck` mc|' Cgomc h~jbca acy`
u`~{cgo `g` jngoocjicymcg bcjcgpc |~c{~ u`~{cgo i`|c k`{co`a !hcgomc wcm{~
unb~gc|cg&ungco`acg u`~{cgo)' Yc{`f unyu~{cycg u`~{cgo kcg h~jbca acy`
u`~{cgo `g` k`a`{~go kngocg lcyc |nicoc` iny`m~{8
Ungh~cbcg
Unyu~{cycg U`~{cgo : !Y~j~| 9'
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9?
Unyu~{cycg Uny|nk`ccg !@gtng{fyp [~ygftny)Yc{`f unyu~{cycg uny|nk`ccg jngo~m~y ininycuc mcb` uny|nk`ccg uny~|caccg
{nbca k`h~cb |nbcjc uny`fkn {ny{ng{~" j`|cbgpc |nbcjc {ca~g {ny{ng{~' Yc{`f
unyu~{cycg uny|nk`ccg kcg h~jbca acy` uny|nk`ccg `g` k`a`{~go kngocg lcyc
iny`m~{8
Acyoc Ufmfm Ungh~cbcg
Unyu~{cycg Uny|nk`ccg : !Y~j~| 9'>)
Yc{c*yc{c Uny|nk`ccg
H~jbca acy` uny{ca~g
H~jbca acy` Uny|nk`ccg : !Y~j~| 9'4)
Unyu~{cycg Uny|nk`ccg
Cuci`bc |~c{~ uny~|caccg jnju~gpc` yc{`f unyu~{cycg uny|nk`ccg pcgo bni`ayngkca k`icgk`gomcg yc{`f yc{c*yc{c `gk~|{y`gpc" jcmc acb `g` jng~gh~mcg
ckcgpc uny|nk`ccg pcgo |~kca ~|cgo c{c~ uny|nk`ccg pcgo {nybcb~ {`goo`'
\nicb`mgpc yc{`f unyu~{cycg uny|nk`ccg pcgo bni`a yngkca k`icgk`go yc{c*yc{c"
jnjiny` `gk`mc|` {`gomc{ uny|nk`ccg {`kcm l~m~u' Acb bc`g pcgo unyb~
k`unyac{`mcg kcg k`ntcb~c|` ckcbca ufbc |`mb~| mfgtny|` kcy` uny|nk`ccg
jnghck` mc| pcgo k`j`b`m` fbna uny~|caccg pcgo iny|cgom~{cg'
\nbc`g jngontcb~c|` m~cb`{c| cbc{ icpcy !mfjufgng cm{`tc bcglcy) pcgo cmcg
k`o~gcmcg ~g{~m jnjicpcy ~{cgo" ~{cgo bcglcy {ny|ni~{ acy~| h~oc k`ntcb~c|`
~g{~m jngon{ca~` cucmca |nj~c ~{cgo bcglcy {ny|ni~{ jnjcgo acy~| |nonyc
k`icpcy' K`|cju`go `{~" jn|m`u~g cgomc yc{`f b`m~`k`{c| uny~|cacg {ny|ni~{ mnl`b"
{`kcm inycy{` icawc |nlcyc*y``b mnjcju~cg !b`m~`k`{c|) uny~|caccg {n|ni~{ mnl`b'
Acb `g` k`|nicimcg mcyngc |n{`cu uny~|caccg jnju~gpc` lckcgocg b`m~`k`{c|'
Lckcgocg b`m~`k`{c| g` cg{cyc bc`g k`{~gh~mcg kngocg ckcgpc8
3' A~i~gocg ic`m pcgo k`j`b`m` fbna uny~|caccg" pcgo jnj~gom`gmcguny~|caccg jnj`ghcj ~cgo |nwcm{~*wcm{~ jnji~{~amcg kcgc' Mngpc{ccg
`g` {`kcm {cjucm uckc gnyclc'
9' Uny~|caccg jc|`a jnj`b`m` ic{c| mynk`{ icgm pcgo inb~j k`o~gcmcg'
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91
;' Uny~|caccg inyckc kcbcj uf|`|` ~{cgo hcgomc ucghcgo pcgo |cgoc{ ic`m"|na`gooc jnj`b`m` mcuci`b`{c| ~g{~m jngnyi`{mcg ~{cgo icy~ c{c~ |cacj'
>' Uycm{`m lnm j~gk~y k`kcbcj {ycg|cm|` i`|g`|'
Yc{`f \fbtci`b`{c| !\{y~m{~y Jfkcb)
Uf|`|` mynk`{fy hcgomc ucghcgo inyinkc k`icgk`gomcg kngocg mynk`{fy hcgomc
ungknm' Mynk`{fy hcgomc ucghcgo |cgoc{ jngcy~a unyac{`cg" ic`m uckc
mnjcju~cg uny~|caccg kcbcj jnjng~a` mnwch`icg hcgomc ungknm" pc`{~
mnjcju~cg jnjicpcy i~goc jc~u~g hcgomc ucghcgo" pc`{~ mnjcju~cg
jnjicpcy ufmfm u`ghcjcg' Jnynmc bni`a jngcy~a unyac{`cg uckc |fbtci`b`{c|
uny~|caccg'
Mynk`{fy hcgomc ucghcgo i`c|cgpc cmcg jngackcu` y`|`mf pcgo bni`a in|cy
k`icgk`go mynk`{fy hcgomc ungknm' Fbna mcyngc `{~" i`c|cgpc uny~|caccg k`j`g{c
~g{~m jnji~c{ unyhcgh`cg unjic{c|cg ~g{~m unyb`gk~gocg mynk`{fy hcgomc
ucghcgo" j`|cbgpc unyhcgh`cg {ng{cgo h~jbca jfkcb mnyhc j`g`j~j" kcg
unjicpcycg k`t`kng' Mynk`{fy hcgomc ucghcgo i`c|cgpc {`kcm jngo`go`gmcg
ungpnbn|c`cg ~{cgogpc k`{nju~a bnwc{ uyf|n| ungock`bcg' Jnynmc bni`a jngp~mc`
jnjuny{cy~amcg mn|nbcjc{cg ungco`acg i~goc kcg ufmfm u`ghcjcg uckc cb`ycg
kcgc kcy` funyc|` pcgo {nycy~{ kcg mfg|`|{ng'
\fbtci`b`{c| uny~|caccg jngoocjicymcg mnjcju~cg |~c{~ uny~|caccg kcbcj
jnjng~a` mnwch`icg hcgomc ucghcgogpc' Yc{`f pcgo k`o~gcmcg ~g{~m jngo~m~y
mnjcju~cg `g` ckcbca kni{*{f*ns~`{p yc{`f kcg {`jn `g{nyn|{ ncygnk'
Kni{*{f*Ns~`{p Yc{`fKcbcj ycgomc jngo~m~y y`|`mf" dfm~| unyac{`cg mynk`{fy hcgomc ucghcgo
{ny~{cjc k`{~gh~mcg uckc uyf|unm bcic kcg unym`yccg cy~| mc|' Jn|m`u~g
knj`m`cg" jnynmc {`kcm kcuc{ jngocic`mcg ung{`gogpc {n{cu jnjuny{cacgmcg
mn|n`jicgocg cg{cyc uyfufy|` cm{`tc pcgo k`kcgc` fbna mynk`{fy kcg pcgo
k`kcgc` fbna unj`b`m uny~|caccg' Mn|n`jicgocg uyfufy|` cg{cyc cm{`tc pcgo
k`kcgc` fbna mynk`{fy kcg pcgo k`kcgc` fbna unj`b`m uny~|caccg k`~m~y kngocg
yc{`f kni{*{f*ns~`{p yc{`f" kngocg lcyc unya`{~gocg |nicoc` iny`m~{8
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[f{cb ^{cgo
Kni{*{f*Ns~`{p : !Y~j~| 9'?)
[f{cb Jfkcb
Kngocg knj`m`cg" kni{*{f*ns~`{p yc{`f `g` h~oc kcuc{ jnjiny`mcg ocjicycg
jngongc` |{y~m{~y jfkcb pcgo k`j`b`m` fbna uny~|caccg" |na`gooc kcuc{
k`b`ac{ {`gomc{ y`|`mf {cm {ny{co`agpc |~c{~ ~{cgo'
[`jn @g{nyn|{ Ncygnk^g{~m jngo~m~y mnjcju~cg funyc|` uny~|caccg kcbcj jnjiny`mcg uyf{nm|`
mnuckc mynk`{fy hcgomc ucghcgo" ma~|~|gpc kcbcj jnjicpcy i~goc"
k`o~gcmcg yc{`f {`jn `g{nyn|{ ncygnk" kngocg lcyc unya`{~gocg |nicoc` iny`m~{8
Bcic |ninb~j i~goc kcg uchcm !NI@[)
[`jn @g{nyn|{ Ncygnk: !Y~j~| 9'1)I`cpc I~goc
Yc{`fYn{~yg Fg @gtn|jng{
Jcgchny uny~|caccg jnju~gpc` k~c {cgoo~go hcwci" pc`{~ {cgoo~go hcwci ~g{~m
jnjunyfbna kcgc ~g{~m jnji`cpc` cm{`tc kcg {cgoo~go hcwci ~g{~m
jngoo~gcmcg cm{`tc pcgo k`j`b`m` uny~|caccg kcbcj ycgomc jnjunyfbna
ungoac|`bcg'Yn{~yg fg @gtn|jng{ jngo~m~y {`gomc{ mnjicb`cg `gtn|{c|` pcgo
{nbca k`bcm~mcg fbna uny~|caccg" ic`m kngocg jngoo~gcmcg {f{cb cm{`tc pcgo
k`j`b`m` fbna uny~|caccg {ny|ni~{ jc~u~g kngocg jngoo~gcmcg kcgc pcgo
inyc|cb kcy` unj`b`m !jfkcb)' Yn{~yg fg @gtn|jng{ jny~ucmcg {nyj`gfbfo` pcgo
b~c| kcy` yc{`f pcgo k`o~gcmcg ~g{~m jngo~m~y a~i~gocg cg{cyc bcic pcgo
k`unyfbna kcg `gtn|{c|` pcgo k`o~gcmcg ~g{~m jngoac|`bmcg bcic {ny|ni~{ ' \n|~c`
kngocg `gtn|{c|` jcgc pcgo k`o~gcmcg" yc{`f `g` k`ico` jnghck` k~c" pc`{~ yn{~yg
fg {f{cb c||n{| !YFC) kcg yn{~yg fg ns~`{p !YFN)'
Yn{~yg fg [f{cb C||n{| !YFC)Yn{~yg fg [f{cb C||n{| !YFC) jngo~m~y mnjcju~cg uny~|caccg kcbcj
jnjcgdcc{mcg cm{`tcgpc ~g{~m jnjunyfbna bcic' Y{`f `g` jngo~m~y {`gomc{
mnjicb`cg `gtn|{c|` pcgo {nbcak`bcm~mcg fbna uny~|caccg kngocg
jngoo~gcmcg |nb~y~a kcgc !cm{`tc) pcgo k`j`b`m`gpc' Yc{`f `g` kcuc{
k`unyicgk`gomcg kngocg {`gomc{ i~goc icgm pcgo inybcm~'
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K`t`kng unybnjicy |cacj i`c|c
K`t`kngk ucpf~{ : !Y~j~| 9'99)
Ncyg`go Uny \acyn
K`t`kng{ P`nbkYc{`f k`t`kngk p`nbkjng~gh~mcg a~i~gocg cg{cyc k`t`kng pcgo k`icpcymcg
~g{~m |n{`cu |c{~ bnjicy |cacj i`c|c kcg acyoc uc|cy |cacj i`c|c uny bnjicy'
Yc{`f `g` k`a`{~go kngocg lcyc |nicoc` iny`m~{8
K`t`kng unybnjicy |cacj i`c|c
K`t`kngk p`nbk: !Y~j~| 9'9
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Ici @@@
Mnycgomc Unjnlcacg Jc|cbca
wcygn{
9'Jngocgcb`|`| bcufycg mn~cgocg jc|`go*jc|`go wcygn{ ~g{~m jngon{ca~` b`m~`k`{c|"
|fbtci`b`{c| kcg uyfd`{ci`b`{c| wcygn{'
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)
Ungh~cbcg
Bcic ^|cac* Funyc{`go @glfjn Jcyo`g : ''!
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Ici @T
Ungo~ju~bcg Kcg Ungofbcacg Kc{c
;'3' Ungo~ju~bcg Kc{c
;'3'3' \nhcyca _cygn{
YJ\ @iyca`j" \~ypfgf Ck`|fnjcy{c" J~acjjck @a|cg" Yfiip \fni`cm{f" U~{~"
D`yjcg \`ynocy" Ck` @gkycpcg{f jny~ucmcg ininycuc gcjc*gcjc bnongkcy`| k`
cwcb unjicgo~gcg @g{nygn{ @gkfgn|`c pcgo j~gom`g m~ycgo icgpcm k`mngcb fbna
macbcpcm @g{nygn{ @gkfgn|`c k` {ca~g 9555 `g`' Jc|`go*jc|`go uny|fgcb {nbca
jngomfg{y`i~|`mcg mncab`cg kcg knk`mc|`gpc kcbcj jnjicgo~g l~ub`mcg*
l~ub`mcg |nhcyca hcy`gocg mfju~{ny k` @gkfgn|`c' Uckc wcm{~ `{~ k` cwcb {ca~g
3005*cg hcy`gocg @g{nygn{ k` @gkfgn|`c bni`a k`mngcb |nicoc` uco~p~icg gn{wfym'
\njcgoc{ mnyhc|cjc" mnmnb~cyoccg $ of{fgo yfpfgo |cgoc{ acgoc{ kcg {nyc|c
k`cg{cyc ucyc unbcm~gpc' Cocm inyinkc kngocg |~c|cgc @g{nygn{ @gkfgn|`c acy` `g`
pcgo {nyc|c bni`a mfjny|`cb kcg `gk`t`k~cb k` |nico`cg cm{`d`{c|gpc {ny~{cjc pcgo
jnb`ic{mcg unykcocgocg @g{nygn{'
[~b`|cg*{~b`|cg {ng{cgo mninyckccg hcy`gocg @g{nygn{ k` @gkfgn|`c kcuc{ k` b`ac{ k`
ininycuc cy{`mnb k` jnk`c ln{cm |nuny{` MFJUC\ inyh~k~b )hcy`gocg mfju~{ny
i`cpc j~yca jngoo~gcmcg yck`f) k` cma`y {ca~g 3005 & cwcb 3003*cg' H~oc
ininycuc cy{`mnb ungknm k` Jchcbca Nbnm{yfg A`ju~gcg Jca|`|wc Nbnm{yf @[I k`
{ca~g 3010*cg' Mnin{~bcg |cpc ckcbca ung~b`| |nico`cg kcy` cy{`mnb*cy{`mnb
{ny|ni~{' [`kcm {nyc|c wcm{~ knj`m`cg lnuc{ inybcb~" {cguc {nyc|c acb `{~ {nbca
jnbnwc{` m`{c |nj~c bni`a kcy` 35 {ca~g pcgo bcb~'
@g|u`yc|` {~b`|cg*{~b`|cg cwcb @g{nygn{ @gkfgn|`c kc{cgogpc kcy` mno`c{cg mcj` k`
cjc{`y yck`f ma~|~|gpc ynmcg*ynmcg k` Cjc{`y Yck`f Lb~i !CYL @[I k` {ca~g
3014*cg' Inyjfkcb un|cwc{ Y`o AD \\I Mngwffk [\;\GG
!|nmcycgo kf|ng k` [nqc|"^\ iny|cjc |cpc PL3KCT mcj` inyo~y~ uckc ucyc
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;3
|ng`fy cjc{`y yck`f |nuny{` Yfiip \fni`cm{f PI3IO" Clajck Xc`g` PI3AY" Pf|
PI9\T" PI5[K k` icgk ;5j' Jc| Yfiip \fni`cm{f PI3IO jny~ucmcg |~a~
k`cg{cyc ucyc cjc{`y yck`f k` @gkfgn|`c ma~|~|gpc ~g{~m mfj~g`mc|` kc{c uclmn{
yck`f pcgo mnj~k`cg k` kfyfgo mn cyca [LU&@U" {nmgfbfo` uclmn{ yck`f [LU&@U
pcgo mnj~k`cg k` ckfu|` fbna ynmcg*ynmcg IUU[" BCUCG" ^@" $ @[I pcgo
mnj~k`cg jnghck` {~ju~cg Uco~p~icgGn{ k` {ca~g 3009*300;*cg' Jc| Yfiip
\fni`cm{f PI3IO ckcbca mffyk`gc{fy @U uny{cjc kcy` CJUY*gn{ !Cjc{`y Uclmn{
Yck`f Gn{wfym pcgo k` @g{nygn{ k`mngcb kngocg kfjc`g CJUY'FYO kcg @U
;;'3
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;9
jc`b $ gnw|oyf~u' YJ\ @iyca`j h~oc jny~ucmcg unjnocgo uny{cjc Lf~g{yp
Lfkn [fu Bntnb Kfjc`g !ll[BK pcgo k`mnj~k`cg acy` k`mngcb |nicoc` @KG@L
J~acjjck @a|cg ckcbca |{cdd ungnb`{` k` BCUCG Ycglc I~go~y {`kcm hc~a kcy`
Ifofy pcgo k` cwcb {ca~g 3005*cg k` k~m~go fbna mnucbc*gpc I~ Cky`cg{` kcbcj
mnyhc|cjc kngocg KBY !GC\C*gpc Hnyjcg jnglfic jngonjicgomcg hcy`gocg
mfju~{ny jngoo~gcmcg {nmgfbfo` uclmn{ yck`f uckc icgk ?5lj $ 9j' Hcy`gocg
{ny|ni~{ k`mngcb |nicoc` HC\@UCM[C kngocg k~m~gocg KBY Hnyjcg' Uyf{fmfb
[LU&@U k` funyc|`mcg k` c{c| uyf{fmfb CQ'9> uckc `gdyc|{y~m{~y uclmn{ yck`f' Ucm
@a|cg `g` pcgo jngofunyc|`mcg ynbcp ungoa~i~go cg{cyc @[I k` Icgk~go kngocg
oc{nwcp @g{nygn{ pcgo ckc k` IUU['
Ucm D`yjcg \`ynocy jny~ucmcg |cbca |nfycgo jf{fy k` IUU[ pcgo
jngofunyc|`mcg oc{nwcp uclmn{ yck`f inmnyhc uckc icgk ?5lj' UL
jnbcb~` hcy`gocg \MKU {nymc`{ uckc oc{nwcp k` KBY Hnyjcg'
U~{~ |ni~ca gcjc pcgo jnbnmc{ kngocg unymnjicgocg U^\KC[C KNUY@G
wcm{~ jc|c mnunj`ju`gcg Ucm [~gom` Cy`w`ifwf jnghcbcgmcg II\
u~|kc{c'kuy`g'of'`k pcgo a`gooc |cc{ `g` jc|`a inyfunyc|`' K` jc|c cwcb
unymnjicgocggpc II\ Ucm U~{~ |cgoc{ inyhc|c kcbcj jnjicgo~g ungoo~gc n*
jc`b ma~|~|gpc k` hcmcy{c Ucm U~{~ |cgoc{ iny~g{~go jnju~gpc` jng{ny` Ucm
[~gom` pcgo )jcg`cl) @[ kcg pcgo jngon|cgmcg kcy` Ucm [~gom` inb`c~ cmcg
jnghcwci n*jc`b |ngk`y`' Icycgomcb` Ucm [~gom` ckcbca jng{ny` uny{cjc k`
@gkfgn|`c pcgo jnghcwci n*jc`b |ngk`y`' \cpc |njuc{ {nymco~j*mco~j
jnjunyfbna hcwcicg n*jc`b kcy` |nfycgo jng{ny` Ucm [~gom` pcgo wcm{~ `{~
|nkcgo inyckc k` Cjny`mc \nbc{cg kcbcj m~gh~gocg mnyhcgpc' I~mcg jc`g"
|nfycgo jng{ny` {cu` {n{cu jngpnjuc{mcg k`y` ~g{~m jnjicbc| n*jc`b'
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;\GG k` cma`y 3009 mnjicb` mn @gkfgn|`c"
mn|njuc{cg {ny|ni~{ {`kcm k`bnwc{mcg fbna cgoof{c Cjc{`y Yck`f Lb~i CYL @[I
|nuny{` Ic|~m` \~acyk`jcg !|nmcycgo k` C@< @[I" C~b`c M' Cy`nd !|nmcycgo k`
_CA@K" Cyjcg Acxc`y`g !|nmcycgo k` [nbmfj|nb k` k~m~go fbna Ck`
@gkycpcg{f !|nmcycgo \< k` @gooy`| ~g{~m jnglfic jngonjicgomcg oc{nwcp
uclmn{ yck`f k` @[I' Inycwcb |njcgoc{ $ inyjfkcbmcg UL 914 inmc| icycgomcb`
@[I jny~ucmcg bnjicoc pcgo ucb`go j`|m`g pcgo gnmck ~g{~m inym`uyca k`
hcy`gocg Uco~p~icgGn{' Ynmcg bc`ggpc |nuny{` ^@" IUU[" BCUCG" U^\KC[C
KNUY@G jny~ucmcg bnjicoc pcgo bni`a kca~b~ {nymc`{ mn hcy`gocg k` {ca~g 3005*
cg jnynmc jnju~gpc` dc|`b`{c| pcgo hc~a bni`a ic`m kcy`uckc @[I' K` @[I jfknj
uclmn{ yck`f iny~uc [nyj`gcb Gfkn Lfg{yfbbny [GL jny~ucmcg unycbc{cg
u`ghcjcg kcy` J~acjjck @a|cg kcy` BCUCG'
Inycwcb kcy` {nmgfbfo` uclmn{ yck`f 3955iu| k` c{c|" @[I mnj~k`cg inymnjicgo
k` {ca~g 300>*cg jnjunyfbna |cji~gocg bnc|nk b`gn 3;';Miu| mn Y@\[@ [nbmfj
|nicoc` ico`cg kcy` @U[NMGN[ cm|n| @g{nygn{ {n{cu k`iny`mcg |nlcyc l~jc*l~jc
mnuckc ynmcg*ynmcg pcgo bc`g' \nu{njiny 3004 jny~ucmcg {ca~g unycb`acg ico`
@[I" mcyngc mn{nymc`{cg @[I kngocg hcy`gocg ungnb`{`cg C|`c @g{nygn{
@g{nylfggnl{`fg @g`{`c{`tn| !C@- bnjicoc ungk`k`mcg k` @gkfgn|`c'
Hcy`gocg ungk`k`mcg `g` i~mcg acgpc jfgfufbp @[I |chc" hcy`gocg ungk`k`mcg bc`g
pcgo bni`a in|cy bco` ckcbca hcy`gocg \JM pcgo k`icwca` K@MJNGH^Y
!k`mjngh~yEnoyf~u|'lfj pcgo |cc{ `g` {nbca jngomc`{mcg 9?5- \JM k` |nb~y~a
@gkfgn|`c' \cc{ `g` ckc ;555 \JM pcgo jnju~gpc` uf{ng|` pcgo |cgoc{ in|cy
h`mc inyac|`b k`mc`{mcg' Inb~j bco` mcbc~ i`|c jngomc`{mcg 35'555 \J^ mn
@g{nygn{ uc|{` {`kcm mcbca |ny~gpc kngocg jngomc`{mcg 3
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;;
K` {ca~g 3010*3005*cg" {njcg*{njcg jcac|`|wc @gkfgn|`c k` b~cy gnony` j~bc`
jnjicgo~g {njuc{ k`|m~|` k` @g{nygn{" |cbca |c{~ {njuc{ k`|m~|` @gkfgn|`c k`
@g{nygn{ pcgo uny{cjc inyckc k` `gkfgn|`cg|Ehcg~|'inymnbnp'nk~' Inycwcb kcy`
jc`b`go b`|{ uny{cjc k` Hcg~| k`|m~|`*k`|m~|` cg{cy {njcg*{njcg jcac|`|wc
@gkfgn|`c k`b~cy gnony` unj`m`ycg cb{nygc{`d iny|ny{c mn|ckcycg jc|pcycmc{
k`{~ji~amcg' Ufbc jc`b`go b`|{ `g` {nygpc{c {ny~| inymnjicgo kcy` |ni~ca jc`b`go
b`|{ bnongkcy`| k` hcg~|" cma`ygpc jnghck` |cgoc{ icgpcm |nmcb` jc`b`go b`|{
@gkfgn|`c {ny~{cjc k` af|{ fbna |nytny k` @[I $ noyf~u|'lfj' Jc`b`go b`|{ `g`
cma`ygpc jnghck` |cbca |c{~ |cycgc pcgo |cgoc{ |{yc{no`| kcbcj unjicgo~gcg
mfj~g`{c| k` @g{nygn{ @gkfgn|`c'
Unymnjicgocg {nycma`y pcgo unyb~ k`unya`{~gomcg ckcbca {yngk mn cyca n*
lfjjnyln kcg wcy~go `g{nygn{ pcgo |c{~ $ bc`ggpc |cb`go jng~ghcgo
jnji~camcg jc|pcycmc{ @gkfgn|`c pcgo bni`a |fb`k k` k~g`c `gdfyjc|`' \na`gooc
unymnjicgocg wcygn{ k` @gkfgn|`c inymnjicgo kngocg un|c{' \n`y`go jcycmgpc
wcygn{" jcmc |cgoc{ k`unyb~mcg ckcgpc bcufycg mn~cgocg'
;'3'9 Ungo~ju~bcg Kc{c
Kc{c mn~cgocg k` > wcygn{ pcgo cmcg k`cgcb`|`| kcbcj ungnb`{`cg `g` {nyk`y` kcy`8
3' Bcufycg ungkcuc{cg wcygn{ uny
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[cinb ;'3 Bcufycg ungkcuc{cg k` > _cygn{ Uny 99>"555
9 9&?&9533 _&\ 3"35 5185>"93833 uny|fgcb 3;834 93>"555
< "9383< uny|fgcb 34831 953">55
> >&?&9533 _&\ 3"35 51854"9985> uny|fgcb 3>833 95>"555
4 4&?&9533 _&\ 3"35 51851"99854 uny|fgcb 3>83; 934"555
? ?&?&9533 _&\ 3"35 5183;"99830 uny|fgcb 3>895 931"5551 1&?&9533 _&\ 3"35 5185>"9385; uny|fgcb 3;850 933">55
0 0&?&9533 _&\ 3"35 51831"9 uny|fgcb 3489< 93>"555
35 35&?&9533 _&\ 3"35 5185>"9383? uny|fgcb 3;899 3?4"555
33 33&?&9533 _&\ 3"35 51831"9983; uny|fgcb 3>8"555
39 39&?&9533 _&\ 3"35 5185>"9983? uny|fgcb 3>89< 31>">55
3< 3 3;4">55
3; 3;&?&9533 _&\ 3"35 51831"99830 uny|fgcb 348"99833 uny|fgcb 3>834 95"93833 uny|fgcb 3;834 30?"555
3? 3?&?&9533 _&\ 3"35 51831"9"93833 uny|fgcb 3;834 3;0"555
30 30&?&9533 _&\ 3"35 51831"99859 uny|fgcb 3>895 3"555
95 95&?&9533 _&\ 3"35 5185>"9985; uny|fgcb 3>850 95>"555
93 93&?&9533 _&\ 3"35 51831"9983> uny|fgcb 3>8"555
99 99&?&9533 _&\ 3"35 5185>"93833 uny|fgcb 3;834 993"555
9< 98"9;833 uny|fgcb 3?834 99>"555
9> 9>&?&9533 _&\ 3"35 5185>"99833 uny|fgcb 3>834 953"555
94 94&?&9533 _&\ 3"35 51831"9;83? uny|fgcb 3?8"555
9? 9?&?&9533 _&\ 3"35 5185>"93833 uny|fgcb 3;834 31;"55591 91&?&9533 _&\ 3"35 5185>"93833 uny|fgcb 3;834 301"555
90 90&?&9533 _&\ 3"35 51831"9983? uny|fgcb 3>8"93831 uny|fgcb 3;899 93>"555
"555
[f{cb Ungkcuc{cg 4"3
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;4
B~mp'gn{9
Hb'Cg{cucg`' Ibfm I gf 9 Bcufycg ungkcuc{cg i~bcg H~g`
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4 4&?&9533 _&\ 3"35 51851"955
1 1&?&9533 _&\ 3"35 5185>"955
39 39&?&9533 _&\ 3"35 5185>"9983? Uny|fgcb 3>89< 31>">55
3< 3834 3;4">55
3; 3;&?&9533 _&\ 3"35 51831"9"99833 Uny|fgcb 3>834 95"9850 95>"555
93 93&?&9533 _&\ 3"35 51831"9"555
99 99&?&9533 _&\ 3"35 5185>"9"99833 uny|fgcb 3>834 3?1"555
94 94&?&9533 _&\ 3"35 51831"9983? uny|fgcb 3>8">55
9? 9?&?&9533 _&\ 3"35 5185>"9"9"555
uny|fgcb 3>895 99>"555
[f{cb Ungkcuc{cg 4"53;"555
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_fgm'Gn{
Hb'L`|cycg{ng M~bfg Gf 333 Bcufycg ungkcuc{cg i~bcg h~g`
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9 9&?&9533 _&\ 3"35 5185>"955
1 1&?&9533 _&\ 3"35 5185>"9">55
3< 3834 3;?"555
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34 34&?&9533 _&\ 3"35 5185>"9">55
3? 3?&?&9533 _&\ 3"35 51831"9983; uny|fgcb 3>899 3>;"555
31 31&?&9533 _&\ 3"35 5185>"93831 uny|fgcb 3;89< 99>"555
30 30&?&9533 _&\ 3"35 51831"99859 uny|fgcb 3>895 9>;"555
95 95&?&9533 _&\ 3"35 5185>"9"99833 uny|fgcb 3>834 3?1"555
94 94&?&9533 _&\ 3"35 51831"9985> uny|fgcb 3>89< 3>>"555
9? 9?&?&9533 _&\ 3"35 5185>"9"9385> uny|fgcb 3;835 30?">55
90 90&?&9533 _&\ 3"35 51831"9985; uny|fgcb 34899 3?1">55
850 95"99850 uny|fgcb 3>83; 9
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Lc`|cy'gn{
Hb'L`|ccg{ng m~bfg gf >9 Bcufycg ungkcuc{cg i~bcg h~g`
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4 4&?&9533 _&\ 3"35 51851"9 uny|fgcb 348"555
? ?&?&9533 _&\ 3"35 5183;"9"9"555
0 0&?&9533 _&\ 3"35 51831"9"9 9;>"55533 33&?&9533 _&\ 3"35 51831"9"555
39 39&?&9533 _&\ 3"35 5185>"93834 uny|fgcb 3;833 93"9983; uny|fgcb 3>830 310"555
3; 3;&?&9533 _&\ 3"35 51831"9"99830 uny|fgcb 3>89; 95;"555
34 34&?&9533 _&\ 3"35 5185>"9">55
3? 3?&?&9533 _&\ 3"35 51831"99834 uny|fgcb 3>8;"555
31 31&?&9533 _&\ 3"35 5185>"9383< uny|fgcb 3;831 99>"555
30 30&?&9533 _&\ 3"35 51831"9985< uny|fgcb 3>893 9"555
95 95&?&9533 _&\ 3"35 5185>"9 uny|fgcb 34835 93;">55
93 93&?&9533 _&\ 3"35 51831"9"9">55
9< 9899 3;3"555
9; 9;&?&9533 _&\ 3"35 5185>"9;">55
9> 9>&?&9533 _&\ 3"35 5185>"99833 uny|fgcb 3>834 34>">55
94 94&?&9533 _&\ 3"35 51831"9985> uny|fgcb 3>89< 99>"555
9? 9?&?&9533 _&\ 3"35 5185>"9899 31"9385; uny|fgcb 3;850 30?">55
90 90&?&9533 _&\ 3"35 51831"9985? uny|fgcb 3>89> 95"99854 uny|fgcb 3;833 95>"555
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Dck`bca'gn{
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> >&?&9533 _&\ 3"35 51850"9"9"555
0 0&?&9533 _&\ 3"35 51831"9"9 9;>"55533 33&?&9533 _&\ 3"35 5183;"9"555
39 39&?&9533 _&\ 3"35 5185>"93834 uny|fgcb 3;833 301"555
3< 3831 95;"555
3; 3;&?&9533 _&\ 3"35 51831"9"555
30 30&?&9533 _&\ 3"35 51831"9985< uny|fgcb 3>893 9"555
95 95&?&9533 _&\ 3"35 5185>"955
99 99&?&9533 _&\ 3"35 5185>"955
94 94&?&9533 _&\ 3"35 51831"9985> uny|fgcb 3>89; 93>">55
9? 9?&?&9533 _&\ 3"35 5185>"9"9385; uny|fgcb 3;850 9;?">55
90 90&?&9533 _&\ 3"35 51831"99851 uny|fgcb 3>894 939"555
83< 953"555
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b~mp'gn{9
3 3&?&9533 ungoocg{`cg mcinb BCG ; 45"555
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< 99&?&9533 ungoocg{`cg jf~|n 9 3>5"555
; 94&?&9533 unyic`mcg jfg`{fy 9 45"555
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9 ;&?&9533 ungoocg{`cg ufwny |~ubp 3 3>5"555
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lc`|cy'gn{
3 >&?&9533 unyic`mcg jc`gifcyk 3 3?>"555
?9>"5559 3;&?&9533 ocg{` mnpifcyk 9 9>5"555
< 95&?&9533 ocg{` ibfwny 9 >5"555
; 5"555
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3 ;&?&9533 ungoocg{`cg mcinb BCG < ?>"555
??>"5559 95&?&9533 ungoocg{`cg KKY 9 5"555
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[cinb ;'< Bcufycg Mc| k` > wcygn{
Bcufycg Mc| B~mp'gn{3
Gfjfy [cgoocb Mn{nycgocg
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3 33*53*33 \cbkf Cwcb * * 955"555 !3">95"555
4 39*53*33 Ungkcuc{cg Jcmcgcg kcg J`g~jcg 955"555 * !3""555
0 3"555
35 3"555
33 3"555 * !??5"555
39 3;*53*33 `~ycg mncjcgcg * !??5"555
3< 3>*53*33 Ungkcuc{cg Jcmcgcg kcg J`g~jcg 3>5"555 * !495"555
3; 34*53*33 Ungkcuc{cg C[M Ln{cm * ;5"555 !445"555
3> 3?*53*33 inb` mny{c| C; * *53*33 Ungkcuc{cg C[M Ln{cm 3 9?*53*33 icpcy b`|{y`m * 93>"155 !3"59>"155
94 91*53*33 i`cpc unyic`mcg kcg unycwc{cg ?;5"555 !3"?4>"155
9? 90*53*33 ungkcuc{cg wcygn{ 4"3
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B~mp'gn{ 9
Gfjfy [cgoocb Mn{nycgocgH~jbca !Yu
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3 33*53*33 \cbkf Cwcb * * 3>5"555
9 33*53*33 Ungkcuc{cg Jcmcgcg kcg J`g~jcg 94>"555 * 94>"555
< 33*53*33 Ungkcuc{cg C[M Ln{cm kbb 9>5"555 * >3>"555
; 39*53*33 Icpcy och` mcypcwcg * 1>5"555 !55"555 !3"1"555
4 39*53*33 Ungkcuc{cg Jcmcgcg kcg J`g~jcg 9>5"555 * !3">1>"555
? 39*53*33 Ungkcuc{cg C[M Ln{cm 314"555 * !3""555 !01;"555
3< 3;*53*33 Ungkcuc{cg Jcmcgcg kcg J`g~jcg 34;"555 * !195"555
3; 3;*53*33 Ungkcuc{cg C[M Ln{cm * ;5"555 !145"555
3> 3>*53*33 inb` mny{c| C; * *53*33 Ungkcuc{cg Jcmcgcg kcg J`g~jcg 355"555 * !3"499"555
31 3>*53*33 Ungkcuc{cg C[M Ln{cm 3">55 * 414">55
9> 95*53*33 icpcy b`|{y`m * 9";55 !193"055
94 93*53*33 i`cpc unyic`mcg kcg unycwc{cg "555 !3"934"055
9? 99*53*33 ungkcuc{cg wcygn{ 4"53;"555 ;"?0?"355
91 955 ?"35?";55 9"
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>55 * 9;>">55
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; 39*53*33 Icpcy och` mcypcwcg * 155"555 !"555
> 39*53*33 Icpcy @\U iyfckicgk * 3">55"555 !3"11>"555
4 39*53*33 Ungkcuc{cg Jcmcgcg kcg J`g~jcg 3;>"155 * !3"11>"555
? 39*53*33 Ungkcuc{cg C[M Ln{cm 953"555 * !3"41;"555
1 3"555 !3"?50"555
0 3"555 !3"?55 * !3";">55
33 3?"555 * !3"3?1">55
39 3;*53*33 `~ycg mncjcgcg * 9>"555 !3"9555
3; 3;*53*33 Ungkcuc{cg C[M Ln{cm 395"555 !0;1">55
3> 3>*53*33 inb` mny{c| C; * 5"555 !3"901">55
34 3>*53*33 |unmny * 1>5"555 !9"3;1">55
3? 3>*53*33 Ungkcuc{cg Jcmcgcg kcg J`g~jcg 33;">55 * !9"555 * !3"141">55
30 31*53*33 Inb` ing|`g i~c{ ong|n{ * >5"555 !3"031">55
95 31*53*33 inb` |{fm j`g~jcg 95">55
93 31*53*33 ungkcuc{cg bc`g*bc`g 005">55 * !>"555
9< 31*53*33 Ungkcuc{cg C[M Ln{cm 901"555 * "1;?"555 ;";5"155 1"3?9"
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>>
Dck`bca'gn{
Gfjfy [cgoocb Mn{nycgocgH~jbca !Yu
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3 33*53*33 \cbkf Cwcb * * 3>5"555
9 33*53*33 Ungkcuc{cg Jcmcgcg kcg J`g~jcg 99>">55 * 99>">55
< 33*53*33 Ungkcuc{cg C[M Ln{cm kbb 3;1">55 * ">55
35 355
39 3;*53*33 `~ycg mncjcgcg * 9>"555 !3"3;55 * !0>;"555
3; 3;*53*33 Ungkcuc{cg C[M Ln{cm 955">55 !?>55
34 3>*53*33 jnhc |nytny * >15"555 !3"4155
31 3?*53*33 Ungkcuc{cg C[M Ln{cm 349"555 * !3"55
95 30*53*33 inb` |{fm j`g~jcg "555 * !3"5>9">55
93 95*53*33 ungkcuc{cg bc`g*bc`g 14"555 * 14"555
9; 955"555 !;3;"555
9> 9;*53*33 icpcy b`|{y`m * 953"955 !43>"955
94 9>*53*33 i`cpc unyic`mcg kcg unycwc{cg ??>"555 !3"05"
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>4
;'9ungofbcacg Kc{c
Kc{c mn~cgocg k` > wcygn{ pcgo cmcg k`cgcb`|`| kcbcj ungnb`{`cg `g` {nyk`y`
kcy`8
3'Bcufycg bcic*y~o` uny _cygn{ Uny 55'55 0"5"555'55 !3">"555'55 !3""555'55
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9' I`cpc inb` jcmcgcg kcg
j`g~jcg 155"555'55 455"555'55 ;55"555'55 5"555'55 1>5"555'55 155"555'55 155"555'55
9' I`cpc b`|{y`m 93>"155'55 9";55'55 933"455'55 9;3""555'55 ?>"555'55 ?>"555'55 ?>"555'55
;' I`cpc unyic`mcg ?;5"555'55 "555'55 1?>"555'55 ?9>"555'55 ??>"555'55
H~jbca I`cpc ~j~j 3"15>"155'55 3">>>";55'55 9"533"455'55 3"1;3""55>"155'55 ;"45>";55'55 ;"13?"455'55 ;">40"5"555'55 ?05"555'55 ?1"315'09 !";55'55 !;4"155'55 !">55'55
Bcic !Y~o`) k` B~cy ^|cac 49>"555'55 ?
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[cinb ;'> Gnyclc Mn~cgocg k` > _cygn{ Uny "413'55 ;03";'55 ??1";55'55 ?41"90;'55
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I' UC\\@TC b~mp'gn{3 B~mp'gn{9 _fgo'gn{ Lc`|cy'gn{ Dck`bca'gn{
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UCGHCGO
3' A~{cgo Icgm 3?"555"555'55 3"1"413'55 ;5";03";'55 ;>"??1";55'55 ;5"?41"90;'55
[F[CB UC\\@TC >0";;0"?0>'55 45""9?3'55 >?">39"
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>0
[cinb ;'4 Unya`{~gocg Jn{fkn Cgcb`|`| Lfjjfg*\`xn Bcufycg Gnyclc uny ; 5'>5 5'4; 5'?'01 >1'51 >;'41 >4'4>
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45
I' UC\\@TC b~mp'gn{3 B~mp'gn{9 _fgo'gn{ Lc`|cy'gn{ Dck`bca'gn{
@' A^[CGO HCGOMC
UNGKNM
3' A~{cgo ^|cac 3';< 5'>3 5'13 5'?> 5'00
9'' A~{cgo Uchcm 5'59 5'59 5'59 5'53 5'59
> 5'1< 5'?? 3'53
@@' A^[CGO HCGOMC
UCGHCGO
3' A~{cgo Icgm 91'45 93'>; 4?'4
9' A~{cgo K`|{y`i~{fy 5'3< 5'3 3';;
H~jbca A~{cgo Hcgomc
Ucghcgo 91'?< 93'11 '00
[F[CB UC\\@TC 355'55 355'55 355'55 355'55 355'55
Lfg{fa Unya`{~gocg 8
Uf|*uf| k`kcbcj unya`{~gocg gnyclc k`mc{nofy`mcg jnghck` k~c" pc`{~ Cm{`tc kcg
Uc||`tc' Jc|`go*jc|`go mc{nofy` !{f{cb cm{`tc kcg {f{cb uc||`tc k`gpc{cmcg
|nin|cy 355." |nkcgomcg jc|`go*jc|`go uf| pcgo {nyjc|~m uckc jc|`go*jc|`go
mc{nofy` k`gpc{cmcg kcbcj uny|ng{c|n c{c| kc|cy {f{cb cm{`tc kcg uc||`tc'
\cbkf mc| kcg
|n{cyc mc| uckc B~mp'gn{3
c' Uf| mc| kcg |n{cyc mc| b~mp'gn{3 : Q 355. ''!;'0)[f{cb cm{`tc {ag B~mp'gn{3
Yu' 9'>;1'955
Uf| mc| kcg |n{cyc mc| b~mp'gn{3 : Q 355. : ;.
Yu' >0';;0'?0>
\cbkf mc| kcg
|n{cyc mc| uckc b~mp'gn{9
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43
i' Uf| mc| kcg |n{cyc mc| b~mp'gn{9 : Q 355. ''!;'35)[f{cb cm{`tc b~mp'gn{9
Yu' 9';>5'555
Uf| mc| kcg |n{cyc mc| b~mp'gn{9 : Q 355. : ;.
Yu' 45''9?3
\cbkf mc| kcg
|n{cyc mc| uckc lc`|cy'gn{
k' Uf| mc| kcg |n{cyc mc| lc`|cy'gn{ : Q 355. ''!;'39)[f{cb cm{`tc lc`|cy'gn{
Yu' ?'>39'
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49
[cinb ;'? Unya`{~gocg Jn{fkn Cgcb`|`| Lfjjfg*\`xn Bcufycg Bcic*Y~o` uny 34';> 93';9 30'51 30'4>
H~jbca I`cpc ungonb~cycg >3'01 ;1'?3 >3'90 ;?' ;1';?
Bcic !Y~o`) ^|cac
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455
\cbkf AUU uckc b~mp'gn{9
i' Acyoc Ufmfm Ungh~cbcg b~mp'gn{9 : Q 355.''!;'3;
[f{cb ungoac|`bcg b~mp'gn{9
Yu'3'5'555
Acyoc Ufmfm Ungh~cbcg b~mp'gn{9 : Q 355. : 3;'91 .
Yu' 0';>;'>55
\cbkf AUU uckc wfgm'gn{
l' Acyoc Ufmfm Ungh~cbcg wfgm'gn{ : Q 355.''!;'3>
[f{cb ungoac|`bcg wfgm'gn{
Yu' 3'5'555
Acyoc Ufmfm Ungh~cbcg wfgm'gn{ : Q 355. : 3;'
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4;
;'9'9' Yc|`f Mn~cgocg
;'9'9'3'Yc|`f B`m~`k`{c|
Yc|`f b`m~`k`{c| jng~gh~mcg mnjcju~cg uny~|caccg ~g{~m jnjicpcy mnwch`icg
hcgomc ungknmgpc pcgo hc{~a {njuf' ^g{~m jngo~m~y yc|`f b`m~`k`{c| k`o~gcmcg
ininycuc yc|`f" pc`{~ 8
c' L~yyng{ Yc{`f !Yc|`f BcglcyYc|`f bcglcy |nicoc` ing{~m ~g{~m jngo~m~y {`gomc{ mncjcgcg c{c~ mnjcju~cg
uny~|caccg ~g{~m jnjicpcy ~{cgogpc pcgo acy~| |nonyc k`ung~a` kngocg cm{`tc
bcglcy'
Cm{`tc Bcglcy
Yc|`f Bcglcy : ''!9'3)
^{cgo Bcglcy
[cinb ;'1 Ung`gomc{cg kcg Ung~y~gcg Yc|`f Bcglcy uckc > _cygn{ uny 15
Yc|`f Bcglcy b~mp'gn{3 : : ?'4;
Yu' 1?0'115
Ocjicy ;'3 Oycd`m Ung`gomc{cg kcg Ung~y~gcg Yc|`f Bcglcy uny
35
3>
95
9>
b~mp'gn{3 b~mp'gn{9 wfgm'gn{ lc`|cy'gn{ dck bca'gn{
Cq`|[`{bn
Oycd`m Ung`gomc{cg kcg Ung~y~gcg Yc|`f bcglcy
Yc|`f !.)
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4>
;'9'9'9 Yc|`f \fbtci`b`{c| !\{y~m{~y Jfkcb)
Yc|`f |fbtci`b`{c| jng~gh~mcg unyicgk`gocg ~{cgo kngocg cm{`tc c{c~ jfkcb
pcgo k`o~gcmcg ~g{~m jngo~m~y |nhc~a jcgc cm{`tc k`i`cpc` kngocg ~{cgo'
Kngocg mc{c bc`g yc|`f |fbtci`b`{c| jngoocjicymcg |nhc~a jcgc mnjcju~cg
uny~|caccg ~g{~m jnjiny`mcg hcj`gcg {nyackcu mn|nb~y~acg ~{cgogpc" pcgo
k`hcj`g fbna {f{cb cm{`tcgpc c{c~ jfkcb |ngk`y` pcgo k`j`b`m`gpc' ^g{~m
jngo~m~y yc|`f |fbtci`b`{c| k`o~gcmcg ininycuc yc|`f" pc`{~8
c' Kni{ {f C||n{| Yc{`f !Kni{ Yc{`f)Yc|`f `g` jng~gh~mcg inycuc ico`cg kcy` mn|nb~y~acg mni~{~acg kcgc pcgo
k`inbcghc` kngocg ~{cgo c{c~ ininycuc ico`cg kcy` acy{c pcgo k`o~gcmcg ~g{~m
jnghcj`g mnwch`icg c{c~ k`o~gcmcg ~g{~m jngo~m~y unyicgk`gocg cg{cyc {f{cb
~{cgo kngocg {f{cb cm{`tc'
[f{cb {cgo Bcglcy
Kni{ Yc{`f: Q 355. ''!9'?)
[f{cb Cm{`tc Bcglcy
[cinb ;'0 Ung`gomc{cg kcg Ung~y~gcg Yc|`f ^{cgo[nyackcu Cm{`tc uny 31';9 33'?1
Lfg{fa Unya`{~gocg8
[f{cb {cgo Bcglcy b~mp'gn{3
Kni{ Yc{`f b~mp'gn{3 : Q 355.
[f{cb Cm{`tc Bcglcy b~mp'gn{3
Yu' 4'?34'>15Kni{ Yc{`f B~mp'gn{ : Q 355. : 4'?3 .
Yu' 1?0'115
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44
Ocjicy ;'9 Oycd`m Ung`gomc{cg kcg Ung~y~gcg ^{cgo [nyackcu Cm{`tc uny
95
9>
b~mp'gn{3 b~mp'gn{9 wfgm'gn{ lc`|cy'gn{ dck bca'gn{
Cq`|[`{bn
Oycd`m Ung`gomc{cg kcg Ung~y~gcg ~{{cgo {nyackcu cm{`tc
Yc|`f !.)
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4?
Ocjicy ;'< Oycd`m Ung`gomc{cg kcg Ung~y~gcg ^{cgo [nyackcu Nm~`{c| uny )
Ungh~cbcg
[cinb ;'33 Ung`gomc{cg kcg Ung~y~gcg Yc|`f Bcic Mf{fy [nyackcu Ungh~cbcg
Uny '?9 1>'49 14'53 1>'4?
9>
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41
Lfg{fa Unya`{~gocg8
Bcic Mf{fy b~mp'gn{
Bcic Mf{fy [nyackcu Ungh~cbcg b~mp'gn{3 : Q 355.
Ungh~cbcg b~mp'gn{
Yu' 1'9?0'>55
Bcic Mf{fy [nyackcu Ungh~cbcg B~mp'gn{3 : Q 355.
Yu' 0'490'>55
Bcic Mf{fy [nyackcu Ungh~cbcg b~mp'gn{ : 1>'01 .
Ocjicy ;'; Ung`gomc{cg kcg Ung~y~gcg Bcic Mf{fy [nyackcu Ungh~cbcg'
i' Gn{ Uyfd`{ Jcyo`g !Yc|`f Bcic Iny|`a [nyackcu Ungh~cbcg
Yc|`f `g` jngo~m~y y~u`ca bcic pcgo k`ac|`bmcg fbna |n{`cu |c{~ y~u`ca
ungh~cbcg'yc|`f g` jnjiny`mcg ocjicycg {ng{cgo bcic ~g{~m ucyc unjnocgo
|cacj |nicoc` uny|ng{c|n ungh~cbcg'
Bcic Iny|`a
Bcic Iny|`a [nyackcu Ungh~cbcg : Q 355. ''!9'34)
Ungh~cbcg
[cinb ;'39 Ung`gomc{cg kcg Ung~y~gcg Yc|`f Bcic Iny|`a [nyackcu Ungh~cbcg
Uny
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40
Yu' 55
Bcic Iny|`a [nyackcu Ungh~cbcg b~mp'gn{3 : ;5'?; .
Ocjicy ;'> Oycd`m Ung`gomc{cg kcg Ung~y~gcg Bcic Iny|`a [nyackcu Ungh~cbcg'
l' Yc|`f Acyoc Ufmfm Ungh~cbcg [nyackcu Ungh~cbcg kcg I`cpc |cac {nyackcuUngh~cbcg
Yc|`f `g` jny~ucmcg mfji`gc|` cg{cyc yc|`f bcic mf{fy {nyackcu ungh~cbcg kngocg
yc|`f bcic iny|`a {nyackcu ungh~cbcg pcgo jnjiny`mcg gdfyjc|` jngongc`
|{y~m{~y i`cpc kcg bcic uny~|caccg'
Acyoc Ufmfm Ungh~cbcg
Yc|`f AUU&Ungh~cbcg : Q 355. ''!9'31)
Ungh~cbcg
I`cpc ^|cac
Yc|`f I`cpc ^|cac&Ungh~cbcg : Q 355. ''!9'30)
Ungh~cbcg
[cinb ;'3< Ung`gomc{cg kcg Ung~y~gcg Yc|`f Acyoc Ufmfm Unh~cbcg [nyackcu
Ungh~cbcg uny
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?5
Lfg{fa Unya`{~gocg8
Acyoc Ufmfm Ungh~cbcg B~mp'gn{3
Yc|`f AUU&Ungh~cbcg b~mp'gn{3 : Q 355.
Ungh~cbcg b~mp'gn{3
Yu' 3'5'555
Yc|`f AUU&Ungh~cbcg B~mp'gn{3 : Q 355. : 3;'53.
Yu' 0'490'>55
I`cpc |cac b~mp'gn{3
Yc|`f I`cpc ^|cac&Ungh~cbcg B~mp'gn{3 : Q 355.
Ungh~cbcg b~mp'gn{3
Yu' 55
Ocjicy ;'4 Oycd`m ung`gomc{cg kcg ung~y~gcg acyoc ufmfm ungh~cbcg {nyackcu
ungh~cbcg
Ocjicy ;'? Ocd`m Ung`gomc{cg kcg Ung~y~gcg I`cpc |cac [nyackcu Ungh~cbcg'
9>
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?3
Ici T
Cgcb`|`|
Kcy` ac|`b ungofbcacg kc{c kngocg jngoo~gcmcg jn{fkn cgcb`|`| " lfjjfg*|`xn" kcg
jn{fkn cgcb`|`| yc|`f mn~cgocg kcuc{ k`mn{ca~` {`gomc{ uny{~ji~acg jc|`go*jc|`go
uf| bcufycg mn~cgocg kcy` jc|`go*jc|`go wcygn{ |nicoc` iny`m~{ 8
>'3' Cgcb`|`| Lfjjfg*\`xn3' Kcy` ac|`b ungofbcacg kc{c uckc wcygn{ B~mp'gn{3 {cjucm icawc kcgc
uny~|caccg |nlcyc ynbc{`d icgpcm k`{cgcjmcg kcbcj ing{~m cm{`tc {n{cu
k`icgk`gomcg kcbcj ing{~m cm{`tc bcglcy" `g` {nyb`ac{ kcy` uny|ng{c|n h~jbcacgomc cm{`tc {n{cu pcgo jng`gomc{ pc`{~ |nin|cy 1?'0;." |nkcgomcg uny|ng{c|n
h~jbca cm{`tc bcglcy jng~y~g pc`{~ |nin|cy 33'
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?9
>'9' Cgcb`|`| Yc|`f Mn~cgocg>'9'3' Yc|`f B`m~`k`{c|3' L~yyng{ Yc{`f !Yc|`f Bcglcy)
Yc|`f bcglcy {ny{`goo` {nyhck` uckc Lc`|cy'gn{ pc`{~ |nin|cy 31';< . inycy{` uckc
Lc`|cy'gn{ wcygn{ `g` kcuc{ jnjicpcy a~{cgo bcglcygpc kngocg cm{`tc bcglcy
pcgo ckc kcg jc|`a ckc mnbni`acg cm{`tc kngocg mc{c bc`g h~jbca cm{`tc bcglcy
ckc 31';< mcb` kcy` h~jbca a~{cgo bcglcy c{c~ |n{`cu Yu' 3 a~{cgo bcglcy k`hcj`g
kngocg Yu' 31';< cm{`tc bcglcy kcg bni`a in|cy kcy` _cygn{*wcygn{ pcgo bc`ggpc'
uckc Dck`bca'gn{" B~mp'gn{9 kcg _fgo'gn{ |n{`cu Yu' 3'55 a~{cgo bcglcy acgpc
k`hcj`g k`icwca Yu' 31';< pc`{~ |nin|cy Yu'33'?0" Yu 95'0 kcg 3'9'9' Yc|`f \fbtci`b`{c| !\{y~m{~y Jfkcb)3' Kni{ {f C||n{| Yc{`f !Kni{ Yc{`f)
Yc|`f a~{cgo {nyackcu cm{`tc B~mp'gn{9'gn{ jny~ucmcg mngc`mcg {ny{`goo` pc`{~
kngocg yc|`f |nin|cy 95'0?. `g` inycy{` uny~|caccg kcuc{ jnjicpcy {f{cb
~{cgogpc kngocg {f{cb cm{`tc pcgo ckc |nin|cy95'0?.' Kngocg mc{c bc`g uckc
B~mp'gn{9 |n{`cu {f{cb ~{cgo Yu 5'950? k`hcj`g kngocg Yu 3 {f{cb cm{`tc' Jcm`g
cgomc yc|`f `g`" inycy{` jcm`g in|cy h~jbca cm{`tc pcgo k`kcgc` fbna wcygn{
{ny|ni~{'
9' Kni{ [f Ns~`{p Yc{`f !Yc|`f ^{cgo [nyackcu Jfkcb \ngk`y`)
Yc|`f a~{cgo {nyackcu jfkcb |ngk`y` wfgo'gn{ jny~ucmcg mngc`mcg {ny{`goo`
pc`{~ kngocg g`bc` yc|`f |nin|cy 19'31. `g` inycy{` mynk`{fy jnjiny`mcg jfkcb
u`ghcjcg |nin|cy Yu 5'193 ~g{~m |n{`cu Yu 3 cm{`tcpcgo k`kcgc` fbna unj`b`m
wcygn{'
>'9'
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? wcygn{ pcgo k`{nb`{`'
4'9 \cycg
Ininycuc |cycg pcgo kcuc{ k`~|~bmcg {nyackcu uny~|caccg |na~i~gocg kngocg
ungnb`{`cg `g` ckcbca |ninico` iny`m~{ 8
3' \{yc{no` unjc|cycg kcg ungongkcb`cg i`cpc*i`cpc ~|cac pcgo k`mnb~cymcg fbna> wcygn{ acy~| bni`a k` unyic`m` bco` |na`gooc kcuc{ jnjicg{~ kcbcj ~|cac
jng`gomc{mcg tfb~jn ungh~cbcg'
9' Unjcgdcc{cg cm{`tc ~g{~m jnjunyfbna bcic pcgo k`ac|`bmcg bni`ak`{`gomc{mcg bco`'
' Jc|`go jc|`go wcygn{ ' acy~| jng`gomc{mcg {`gomc{ mnuckc{cg |nin|cy >5 .|~ucpc fj|n{ ungkcuc{cg' C{c~ acyoc ufmfm ungh~cbcg gc`m''
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KCD[CY U^\[CMC
3' K' Ky|' Kw` Uyc|{fwf" JJ" Cm" 955>" Cgcb`|`| Bcufycg Mn~cgocg " Ungnyi`{^UU'CJU"PMUG" Pfopcmcy{c'
9' H~b`c{p" Y`dmc \N" 955>" Cgcb`|`| Bcufycg Mn~cgocg " Ungnyi`{^UU'CJU"PMUG" Pfopcmcy{c'
' \pcj|~kk`g" B~mjcg" Ky|" J'C" 955? Jcgchnjng Mn~cgocg Uny~|caccg"Ungnyi`{ Ychcwcb` Uny|" Hcmcy{c'
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L^Y@L^B^J T@[CN
GCJC 8 I~k` \~jcyb`g
^J^Y 8
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