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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
ZFO N
M ] K KRO S I XFRX XFR XFZ LOE MFOE IN@ XGO
X\GOE IN@ XGO LG MG XN MFOF/
1/1/Loe mfoe in` xgo4
1/1/1/ Ifn on`/Xfbg Mfro `m In` Xgo } 2::4 Loe mfoe in` xgo k xx m xn knr+
xfoe xno hg in` xgo sno xfr xfz m kno qrao o mrm in` xgo s ha sg mm
xfoe xno o~ in` xgo sno fof xfof ino ma `of/
Moe xfbg Mfro `m In` xgo } 2::4 Loe mfoe in` xgo lag e` mm
xn knr+ mfoe x+ } }mf i xgo+ lg mg xn mfof s mm xfoe xno xn knr x mm
oero ifm/ Moe mo zfn kr |oe+ ifoe zfn xx m mm xfoe xno xn knr `
in` xgo sno xfr xfz m x|goe qr x|of in` xgo xn o s r k mm loe
mfoe in` xgo/ Mf mm xfoe xno s xn knr ` in` xgo sno xfr xfz m m knoqrao o mrm in` xgo s m in` xgo sno } hoe k` m } a |a mm ofo
vx ma `of s lg mg xn mfof ma o s `n k mm loe mfoe in` xgo/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
Loe mfoe hg mm n xoe ifm zfx fof kr x| xn hgaof oefnz k4 mm
fg o lo foe+ fg ho `ra foe+ lno lo lo enag xn }o m of Loe
mfoe o~ m xfr~x zfm mag ln o m xg x lo oegn+ xr~ ofno kgn loe
mfoe o~ so m if ooe x~ va+ xf` lx of foe o xno m~ ma in`
xgo n sn sn fgx oe in` }gx x|goe hgaof oefnz/ m/Loe mfoe hg o s zfx fof ofoe kn kr mfr~o lo oegn/
Of4 r ofn` mfn+ fg o lo foe~ k hoe loe mfoe m xof xfr~x
zfm mag s o m mroe mz ln lo xf la &xr~ ofno o mo zfn ` lg m xof
m kz ma oen mroe mz sn hgaof oefnz./
h/Loe mfoe hg o s lo oegn zfx fof s kr x|/
Kgn loe mfoe o~ xfoe xfr xfz loe zfoe zfz en xf vm ofo+
`aoe xof xfr~x zfm mag s o m xfr xfz x|m xnz ln in` xgo sno & xof
xfr~x zfm } ifoe mo or in` xgo sno ifoe in` }gx m qr x|of en xfvm ofo ./ O lag e` `x } kgn of4 loe vm ofo o+ loe vm ofo mm ifgo
zfn xfr+ vm ofo } h xn ifgo ma oeo foe
b/Loe mfoe hg in` xgo sno x|m xnz ifan xfm s zfx fno/
Loe mfoe o~ } hg mfof in` xgo sno ifan xfm of4 x in` i ifg+ in`
x|a xn }o+ qrao }x s fgx oe ma in` }gx on l ~ k kgn loe mfoe m
xno m~ mag ofx s o m xfm fno x|m xnz ln in` xgo sno/ ]goe ofnr km o
mo `aoe xof xfn n` xn km in` x|a of4 in` i foe xo ifg zf xfrm sg xof
mfx sx k ma mfoe xfbg xoe xfn n` ifm ofar ` m ofoe ix qr ifm ofar
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
Of4 loe mfoe xfr m x zfoe so mo zfn zfo xmf s in` x|a kn+ mm
kgn loe mfoe xfoe m ` lg ln f xfoe in` }gx on l/ Mfoe mf xfx
} m xof xfr~x zfm ifn l `~ in` }gx on l ma hgaof oefnz k xfm } xo xn
s m fnr km/ Ha sg kgn loe mfoe o~ in` xgo sno mf m xf a |a ino
mfz ofo xoe zfo/m/ Loe mfoe ifoe m en x| xfr~x zfm/
K loe mfoe ifoe m en x| x|goe snm |a ino+ qr~x of ma in` xgo
sno s snm in` xgo/ Loe mfoe m xf hg zfoe so oen qro k+ lao qro x|/
1/1/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
en oe mm loe mfoe xfmf fz xf in` xgo sno if m xf a |a `x ofo of
mfof vm s n xoe mo in` xgo/
Loe mfoe in` xgo k m } mfoe `nof mfg mm ofo of ma in` xgo
sno s Lg mg xn mfof ma o s/ Vrx zfx x oefa s x` qrao x|oe ma mm
loe mfoe in` xgo+ Mfro `m in` xgo } 2:: &Loe mfoe in` xgo. ma SnxOa` qr~ of s ~r mr4 In` xgo sno s moe x~ in` xgo zfn xfr xfz ~
mm loe mfoe in` xgo xfmf fz k` m } a |a ino ma `of s Lg
mg xn mfof ma o s m in` xgo/
Xfoe qra xa m xf xf~ `x oefa |x qrao x|oe n sn mm x mfm in`
xgo m kz+ mm m qrao in` xgo of om fgm m qrao zfz k+ loe mfoe in`
xgo mo k m } en` }x of en mfx koe fgx oe ma in` xgo sno x|goe
qr x|of xfm fno in` xgo/ Snm en` }x o~ m xf hg of qro k xno fof n
sn mm in` xgo sno xfm fno in` xgo fgm m xf hg m qrao x zfz xno fofn sn mf xf in` xgo on mfroe/
1/1/8/ ^r mr ma loe mfoe in` xgo/
X|goe qr x|of in` xgo+ in` xgo sno zfn xfr xfz ~ mm loe mfoe
xfmf fz mfg `n kgn ino ma `of/ ] ~ s xof xfmf fz k fan so
m qrao f sn ofar+ kro n kno sn ofar s m z hoe mfg mm loe mfoe in`
xgo xfr xfz m x mm xf xm xf oefn` in` }gx s xf oefn` m lo/ ~
k xnr mfro xf fno } koe ma loe mfoe xfr xfz m s xfmf fz k
xnr mfro xf fno mfx koe/+ xno m~ ma mm loe mfoe o~/ Snm vm of ~r
mr ~ ma mm loe mfoe in` xgo mo x~ xfrm sg mfx koe ma mm loe
mfoe / Xfoe xfoe + mm in` xgo sno ha sg mm loe mfoe in` xgo `aoe
xof vx go s xfr~x zfm ofnr fo k xof ifoe of mfm mfo/ Hg + x|goe qr
x|of in` xgo+ in` xgo sno xfoe x` in`+ ifan xfm loe mfoe in` xgo loe
ofnr oero ifm ofar fgm ofnr kgn fof ifm ofar mfoe `nof mfg moe `x
m } ho knr/
1/1/8/1/ Xof ~ /
~ k ~r mr s } koe mm loe mfoe mo xfnx k` m } mfg mm ofo
vx ma in` xgo sno s xfoe xno ma o s mo m in` xgo/ ~ k so
ifoe m `x xfm g mfroe ` n fn |x ofnr sg if ooe vx go oef oefnz
ma in` xgo sno/
] koe loe mfoe in` xgo } zf xfrm sg mm ~r x }ar4
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 8
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
- Xof xfmf fz ma loe mfoe in` xgo4 xno m~ ma loe mfoe xfr
xfz m of foe o } koe loe mfoe mo xfr xfz/ Oefa k+ ifn loe
mfoe m xno m~ mag xf } koe mf mo x moe m mgn k ~ k`
m } mfg ino ma in` xgo sno/
- Xof x|oe ~r ma xfoe xno m in` xgo4 ifgo `m og m xof x|oe ~rmoe mag &xm xof qrao x|oe ma ifgo `m x|o xoe xf lg mg xn mfof
k mag. xf n fn zfn qrao x` ofnr fo s hg zfn xfr xfz ofnr loe
mfoe in` xgo fo/ S h+ x|goe hgaof oefnz mfr~o }o vrx+ ifgo `m
foe xo ifg mfn` s x| qrao x|oe oo in` xgo sno xfr xfz loe mfoe s
foe xo ifg ofnr/
- @m |n |g ma xfoe xno m in` xgo4 } koe loe mfoe in` xgo
mo xfr xfz } xoe ko x|goe x|oe fz m ofnr if ooe v~ |a }an zf`/
Xfbg ~r mr o~+ loe mfoe in` xgo zfn ` lg m xof ifn qrx nsn xgo l n xoe in` xgo &mm ifgo `m+ xgo l xfoe xno fno m./ On mmf
ifm+ a |a ino ofo vx xf in` xgo sno zfn xfr xfz koe loe mfoe
` lg en x| zfz k mfg ix kro ma `of moe of } xno xoe ma ifmf foe/
X|goe qr x|of in` xgo+ in` xgo sno moe zfn vb` vx `n qrao f ena
mfn zf mfg snm xfr xfz lg mg in` xgo sn kn mf ma mm xfoe xno / @m h
s~+ if ifo s mfn zf in` xgo ifoe zfn k k hg l qra `x } xf xm in`
xgo mo xfnx/
Loe mfoe in` xgo zfn m xfr xfz mfg xoe m } ho knr ma Lg mg
xn mfof/ Loe mfoe kno qrao o `x m } ho knr ifoe xf l z mfg snm
xfnr loe mfoe kno qrao o } } ho knr ifm/ On hroe+ kmf x|of s zf` sn
ma mm xf oefn` m lo m xfa~ n x~ xfrm sg xoe m } ho knr/ Mm xf
oefn` ma in` xgo sno moe m xf mroe mz loe mfoe in` xgo mfg ofnr m
} ho knr moe `x km/ Of s~+ } ~ ma mm loe mfoe in` xgo mo xf
fno mm kgn loe mfoe ` in` xgo sno mo zfn xfr xfz vm of mm m }
ho knr ma mm mf xnr s l zfo mr xfof x|o Lg mg xn mfof/ @n mf xnr s
l zfo mr xfof ifm ofar ma Lg mg xn mfof mo mm loe mfoe x|o `x }
ifa mof m } ho knr ifm ofar/ @x ifm+ moe `x mf xnr s l zfo of ofar
x|o lg mg xn mfof ofoe mm o s ifm ofar } xo xn mm if ooe }an zf`
ifoe enoe ofar+ in` xgo sno mo zfn xfr xfz mm loe mfoe in` xgo kno
qrao o mm if ooe }an zf` o~/ Hg s~+ mm `m xnr in` xgo m xf mfg xoe
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 2
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
mf xnr l zfo ma Lg mg xn mfof xn o s m in` xgo } qr~x of }
koe loe mfoe in` xgo s xoe m } ho knr ma xoe mf xnr s l zfo m xf
mo zfn xfr xfz/
Ifn in` xgo sno so m oefn oe m enao ko+ }an }x kno qrao o m } ho
knr m xf of foe x|oe ~r o Lg mg xn mfof+ in` xgo sno zfn xfr xfzxf` mm loe mfoe in` xgo l }roe mo xfnx enn xa } oefn oe / Or
ifoe xf xfr xfz ~ loe mfoe xfmf fz+ in` xgo sno } a |a ino mfz
ofo xoe zfo fgm ino ifoe xf a |a ino/
1/1/8/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
Oero em ma loe mfoe in` xgo
Loe mfoe in` xgo og moe m kz sn o s m in` xgo xf moe m
xno m~ fa~ loe mfoe m oero em x lo oegn o s oe xno m~ fo loe
mfoe m oero em x lo x|goe/ Xfbg + m xf i |a mm kgn loe mfoe m xno
m~ en` ho of }ar4- Mm loe mfoe hg lo oegn o s mroe mz mfg in` xgo sno/ S h4 en~
vm ofo } h xno en oeo foe/
- Mm loe mfoe hg lo oegn kz ofoe m kr en xn o s m in`
xgo/ S h4 } zf oeo foe/
- Loe mfoe hg o s zfx fof s kro mfr~o |a oegn o s+ }ar qra~
x| kn o s/ S h4 ~ ofn` mfn & xfaof xgo./
- Loe mfoe hg o s zfx fof s kro mfr~o x|goe on l o s/ S h4
zfnr vrx ifg/
Vx s hoe loe mfoe in` xgo
- Loe mfoe sx mfx x m hg in` i fgm xfa` ena in` i s mm fnr
lnx ma in` xgo sno s kof sm in` xgo m mgn k fan hoe loe mfoe
m xno m~ mag ofx/
- Loe mfoe hoe xn knr &mfoe x+ } }mf. m xno m~ i` fo }g sn
hoe sx mfx/
- Loe mfoe xfr xfz qra zfoe so m xno m~ xfz fo }g sn loe mfoe
xn knr/
- Loe mfoe em xf oe xno m~ fo loe mfoe zfgxg fgm cav/
F xfoe in` }gx on l
o s m f xfoe in` }gx on l soe `of xf loe mfoe in` xgo xfr
xfz x o s } oe xno m~ fo o s ifoe m fgm m f xfoe in` }gx on
l ~r i`/
] ix fz ena mm kgn loe mfoe
@x of` loe mfoe m x ofoe oero ifm ofar+ mm hoe ifm ofarofoe moe mfoe `nof mfg `x so } xg |a xno m~ ko fo }g sn snm vb`
vx |noe | xoe loe mfoe/ Oem kn+ or fan loe mfoe mfg ix qr `r xfro
sn ofar+ i xgo sno zfn vb` vx `x mmf xfo x|oe s zfn enn xfmf m }
ifm lnx loe mmf vm of ofoe xf xm in` x|a l }roe mo xfnx enn qr~x
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 5
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
`r xfro x|o/ Xm k loe mfoe in` xgo } m }m xfr~x zfm mag fo ifn m
m xfoe xno x ofnr oero s ofnr kgn ifm ofar moe vm ofo/
Fan ifa mof ma } xfmf fz zfn m vb` vx `x mmf oe xfn ln s
loe mfoe in` xgo m xf m xno m~ mag ofoe ifoe kno qrao o `m xnr
in` xgo+ s oem kn/
1/1/2/ @x } loe mfoe in` xgo m lnx x|goe in` xgo lg mg xn mfof/
1/1/2/1/ Enn x|of ma en` m/
Xfbg Mfro `m In` xgo 26: s Enn x|of ma En` m m qr~ of4
In` xgo sno zfn xfr xfz m mm enn x|of ma en` m &fgm oen oe r.
o s m in` xgo/ En` m k oen n hno xfbg zfz krx mag ofx ma `x
hgaof oefnz+ x mfm/ In` xgo sno zfn xfr xfz loe mfoe s snm en` m o
s m in` xgo xfa ofo x|mf ofn` ma `of x|goe snm kz s x|of l~ lg mgxn mfof x|roe xfm+ fz k+ zf fz sn mfro `m s mf i xgo fno fof &fgm
mfz ofo. s zf hr~x lg mg xn mfof/ In` xgo sno } k oen of en
kn xno m~ ma xx m mm enn x|of ma en` m x|goe qr x|of in` xgo s vb`
vx `m of foe ma o o lg mg xn mfof s zfn a |a ino mfz ofo
xoe zfo fgm x mfn/
Mm enn x|of loe so lo m of en k mm loe mfoe in` xgo m en
x| mag fo mm enn x|of loe kn on/ Mm enn x|of loe so lo m xf fno hn
mm fof xfm }ar4
- Lo enn x|of ma en` m/
- Xf ma in` xgo sno knx i |a xx m mm fnr lnx ma `of s mm enn x|of
ma en` m s m en` m vm ofo k oe/
- Lno lo fz fn oe qro x| fgm lg mg xn mfof m en` m i
hr~x/
Fo mf ma kgn loe mfoe enn x|of k xno m~ ifoe mag hg loe mfoe
o~ m mroe mz x zfa hgaof oefnz hg zf xfrm sg `m kn` ifnx+ x|roe
xfm ma en` m/ Enn x|of o~ ifoe xf xfa~ xf mfg loe mfoe in` xgo `
in` xgo sno xfr xfz m &mf x|goe `x } x|oe fz+ enn x|of ma en` m k
loe mfoe in` xgo hr~ ofx xfr xfz m/ S h4 in` xgo sno ifoe zfn xfr
xfz mm loe mfoe ifm mfoe `nof mfg mf x|oe ma en` m xfm fno `x
ifgo r x hn fo og ./
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 6
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
1/1/2/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
- Zf` sn of en ma mm mfr~o ena+ vm of `n qrao f ena mfr~o ena
sn ifmf foe+ ~r mr en l `x xfoe xno ma ifmf foe+ mm zfoe zfz
` mfr~o ena } hoe/
Sn ino mm mfr~o ena+ in` xgo sno mf oo xfr xfz ifn xfm } mo xfnx+
ifn ifoe m loe mfoe og xfa~ xf s mf sn ofoe xf xm in` xgo mo xfnx/Xr~ ofno+ h in` xgo sno m } hoe ino mfr~o ena k` loe mfoe in` xgo
so n fn in` xgo sno k oen mfr x|mf ofn` }ar moe s ino ofo vx n
sn lg mg xn mfof m in` xgo/
1/1/2/=/ Loe mfoe ma mm lo m kno qrao &lo fr qrao./
Xfbg Mfro `m In` xgo Snx Oa` } 22: s mm lo kno qrao4 Mm lo
m mgn k kno qrao or `x lo m if ooe in` }gx fgm m of foe oe i
n sn lo ina x|goe snm |a qr~x of xn mfof s fgx oe/
@m mf ma snm xfr xfz loe mfoe s mm lo fr qrao vm of knrlao en` m vm `nof s xfr~x `nof `x mmf ~ s mm lo fr qrao s
oefnz s sn mm lo fr qrao mfa/ Xfbg ~r mr ma mfro `m i xgo } xo xn
ma mm lo fr qrao s oefnz s ena mm lo m xf of foe xn Lg mg xn
mfof/
Xfr xfz loe mfoe s } xo xn s s mm oefnz s sn mm lo fr qrao4
Xfbg Mfro `m in` xgo } 22: s Mm lo kno qrao qr~ of4 in` xgo sno
mo vb` kn f } in` xgo o` x|m + xf` x|a `n qrao f ma xfof sno fn oe
qro x| s lao en` m sn mm o s ifm+ oefno mr mm lno lo fz n fn
oe m oe s fn oe qro x|
1/1/2/8/ X knr ma in` xgo sno on l/
Xfbg Mfro `m In` xgo Snx Oa` } 31: s ] hoe x knr ma in`
xgo on l4 In` xgo on l k `x l zfo x|goe f xfoe in` }gx on l ma
`x o s+ m mfm ooe in` x|a+ of en xof zf fz+ fnr qr+ } xro xf zfz
krx s mm qrn of ma f xfoe i xgo s f xfoe in` }gx on l ma o s /
Loe mfoe o~ m } hoe of` `m mf enz mfg in` xgo sno vm of kmf
x|of+ on hroe+ zf` sn ma mm xf xm i` xgo/
Fgx oe in` xgo on l m fnr qr m xf mfg zfz in` xgo sno m kz
xfa~ n on hroe+ kmf x|of s xfr fz zf` sn xf xm in` xgo+ ofoe ifoe xf
fgo xgo ifoe xfm fno mm xf xm o~/ ino ma in` xgo sno on l ifoe x
m `m ifmf qrao of ino ma in` xgo sno m kz+ in` xgo sno m
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 1:
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
kz mfr x|mf ofn` fgo xgo s ino m kz ma `of n sn lg mg xn mfof/
X|mf ofn` o~ ifoe m en` of ifn in` xgo sno m kz } hoe x knr ma
in` xgo sno on l hg in` xgo sno m kz zfn of en m fgx oe ma
in` xgo sno on l+ mo ofm m oo } hoe kgn loe mfoe o~ fa~ ifoe/
1/1/2/2/ X knr ma in` xgo sno ifm/Xfbg Mfro `m In` xgo } 3:: s ] hoe x knr ma in` xgo sno
ifm4 In` xgo sno ifm k in` xgo sno mfr x|mf ofn` in` xgo lg mg xn
mfof s i lg mg in` xgo ma o s mz hn fgm o s inof x ifm m ez
x|goe lg mg xn mfof ma o s mz x|o/ In` xgo sno ifm k in` xgo sno
xfrm moe x~ in` xgo ifm fgm k in` xgo sno xfrm mfn ofof fgm so zfoe
ma moe x~ in` xgo/
Moe xfbg Mfro `m in` xgo Snx Oa` } 3:: qr~ of4 in` xgo sno
ifm zfn zfn fz sn in` xgo mfof x|goe x|oe fz in` xgo sno mfof } hoex knr in` xgo ma `of/ Oefa k moe snm ma in` xgo sno mfof n ifn mo
} f x| ko x mm in` xgo sno ifm/
Of s~ snm } hoe x knr ma in` xgo sno ifm mf m mo ofm ifn
in` xgo lg mg xn mfof ma `x fgm ofnr o s mz hn s o s inof x ifm/
Ifoe en k in` xgo sno ifm x|goe x|oe fz fan fgm ofnr in` xgo sno
m l ofn` oe in` xgo mfg `x o s s moe ifoe mz o `n qrao f
ena in` xgo sno o` oa~ s in` xgo sno o` x|m/
In` xgo sno m xf xfg kro sn in` xgo sno ifm s mm xf xm in`
xgo m in` xgo sno ifm xfm fno fgm vb` vx f } in` xgo ma in`
xgo sno ifm/ Snm xfm fno mm xf xm in` xgo o~ zf xfrm sg xoe xof
froe ma in` xgo s } of en ma in` xgo sno mfof s ooe km mfr~o `o
ma in` xgo sno ifm
1/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
1/
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7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH
13/84
Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
}of xfoe xno sn xfoe xno hg n xoe zfoe so ifm mroe mz/ Xfoe xf
zfoe so m xfm fno n sn ofoe oen m x|mf ofn` mag s zf` mfx xx/
l/ Xfm fno zfoe so/
Ifn xno fof zfoe so+ in` xgo sno m xf hoe fan kgn mr fn4 mr fn
` fgm mr fn oe/- Hoe mr fn ` mfg in` xgo sno mr x| kn mfn xnx s ~ + n ifn m xf
xfr xfz m ofnr xfoe xno fo m xof+ loe mmf a |a mr fn s n
xoe m zfoe so x or mr x| kn xfbg fnr lnx ma f/
- Hoe mr fn oe } enn fo mr x| kn ma oen m zfoe so+ xfoe }
hoe ifn `ro vm `nof kn `x so oefb fa~ lnx+ loe mmf or |a
mr fn+ mfg ofoe z o x| kn }o s oen m zfoe so mf mo mfo mr
x| kn xfmf fz/
m/ Ix xfm zfoe so/Ix xfm zfoe so+ x|m ifn a |a ix kro xf in` xgo sno mo mf o
xof ifmf qrao s } fnr lnx ma oen m zfoe so m ix kro vm oe s
loe mfoe xfr xfz/ In` xgo sno xfoe ix kro xoe zfo s mrn moe k x` xx
mm n` mfof/
r n`4 i xfrx zfoe so } enz in` xgo sno xfr xfz m ofoe loe
mfoe `n+ fgm enz xfr xfz ofoe xfoe xno zfo fn moe m ino ma
in` xgo sno/
Ofm n`4 xno m~ ma loe mfoe ifoe mag hg n xoe m zfoe
so mf ~r k oen x|goe o s m in` xgo oo xfnr xof ifmf qrao9
mfx koe ma loe mfoe moe zf xfrm sg x|of + } fnr lnx s xof m
kz+ ifmf qrao ma oen m fn/
1/
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7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH
14/84
Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
enan go }gx vx xoe xf s mrm in` xgo/ Of s~+ xa m xf xf~ i xfrx zfo
xmf } m mf x|oe ofx sg enan go r s mrn ma mrm in` xgo/
Zfo xmf k `x if ooe mf ~r ma in` xgo sno x` |a qrao f lx
xfoe fa~ ofoe xfa~ n x|goe xfm x ifn xno fof xfnx kz mm en xfnx s } kno
f ena mm } knr+ m xof } knr mo in` x|a s }g }of sn } koe xfm x/ nsn `x } `m xnr in` xgo ofx of fgm } h xn ifgo of+ mf i xfrx zfo
xmf xfn moe loe mfoe/ Xr~ s~+ n sn fr fx x|oe fz+ snm m xf` loe
mfoe oegn i xfrx zfo xmf moe mo xfnx xfa `o qr~ of loe mfoe m en x|
s ~ / I xfrx zfo xmf moe m ~r mr n sn mm fz oe s hmf s vb`
vx kn/
Qr~ x|of zfo xmf m } hoe mfg mm `m mf }ar4- Enz in` xgo sno vm of on hroe+ kmf x|of s zf` sn ma mm xf xm
in` xgo ifm/
- Qr~ x|of zfo xmf m xfm fno of k `x xf oefn` m lo ifn snm }
hoe xf xm o~ m fnr qr fo }g sn in` x|a mfn xnx x|goe snm en` lx |n
|g zfx fno kno qrao o m } ho knr ma lg mg xn mfof/
- Qr~ x|of zfo xmf in` x|a xgo l lg mg xn mfof x|goe ifr }gx vx
mrn moe ma mrm in` xgo/
I xfrx zfo xmf xfoe lag e` snm }g }of mm xfoe xno of }ar4
a/ ]g }of mm xfoe xno xn mfof o~ sn mm xfoe xno xn mfof i x|m/
K }g }of ena mm } h+ } zfx }nof ma mm xn ifgo mo vb` vx ena mm
i sn ofar/ S h4 qr x|of }g }of x k } h x|goe o` fno fof sn o` x|m
+ zfo xmf vr foe lno n ma mfn zf lo foe ma hgaof oefnz+ or mfn zf
o~ xoe x|goe ofoe o` x|m moe sn `m xoe xfbg x k hgaof xfr xf m oefa
hgaof xfr lo foe xoe ho xn mfn zf lo foe xoe xfbg+ or hgaof xfr ifoe xoe
` mfn zf lo foe xoe xf in` xgo sno zfn x } oefn oe s xof fz k mm
ifgo mfn zf+ mo xfr xfz loe mfoe a |a ix kro/
l/ ]g }of ena } knr xfm x sn } knr i fgmf+ h xgo/
K }g }of mm mf xnr ena mm } knr xfm x sn } fmf xgo fa~ i fgmf+
oeo }mf k m } g koe s of en |n |g fgx oe/ Xfbg + in` xgo sno
m xf xf~ | m }an }x x|goe lg mg xn mfof fgm ofoe lno oe ko s }o
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 18
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7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH
15/84
Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
vrx inof hgaof mo vb` vx xf` of/ S h4 } mfof kmf qr ko ena en xfof
xfm x sn en xfof i fgmf + ena en x| xfm x sn i fgmf
Ifn } hoe zfoe zfz o~+ in` xgo sno vm of vb` h xgo m
kz `x mmf vm oe fa~ mfa+ s m `m xnr fz k fa~ ifoe/ Or oeo }mf kz
`x mmf moe ofm+ ifoe fz k xf zfn vb` vx knm/ ]g }of ena mm mf xnr ma o s sn mf xnr lof qro oeof/
Xfoe xfoe+ x|goe zf` sn ofx of mm mf xnr ma o s m in` xgo
m } xoe oe sn mm mf xnr s `m kn ofro+ f } qra~ soe so+ foe xo
ifg+ f } en xfof/ Oero em x lo oegn ma } knr oeof k` mfg o x| xfof
`x xfm g xno m~ fo k }g }of o xfro sn } h xgo fgm mm xnr mfro hg
o s in` xgo x |a/
h/ Oefno mr `n qrao f ena mm xfoe xno xn mfof x|goe i/
F xfoe xfaof xgo k` mfg mm xn ifgo x oe kno f kn sn ofar/ S h 4Xn ifgo mfn zf kn sa~ m ifz m sn xn ifgo so sa~/ Oegn |a+ `x sn xn
ifgo m xf kno f xfbg mmf ifm/ En } mfn zf fga foe m xf k `x x k zfo
x|` m xf ma hgaof xfr+ mm ifgo o if n ifoe xf sx qr hgaof xfr lo
foe x| mf`/ Loe mmf in` x|a `n qrao f qra kn ena mm xn ifgo+ in` xgo
sno m xf zfx fno mm }an }x xfrm s v k i xgo/
b/ Oefno mr n qrao f ena xfoe xno xn mfof s xfoe xno zfn xn mfof/
Mm }g }of zfn xn mfof s vr foe xfoe m en x| sn in` xgo sno of4
`m xfa~ n ofo sno+ } knr xfoe i }o vrx+ mroe mz `x qrao n` xgo hno
s o s m in` xgo/ Mm xfoe xno of s~ kro l }roe xof vm oe mfg mm
xfoe xno xn mfof/ Mm xfoe xno m oero em x lo oegn mm h knr oeof fgm
inof x m l }roe fr mf mfg xf xm zfo xmf/
X|o m } + in` xgo sno m xf zfx fno ofoe so ifoe fz k+
ifoe lof xfroe fgm ofoe so + ofoe ifgo `m xn` o |n |g+ }an zf`/
1/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
sg x` qrao x|goe+ `m x|oe ~r ma xoe kgn ` xno fof in` x|a mfg zf
fz/ xno m~ ma loe mfoe sx mfx zf xfrm sg i ooe s fnr lnx ma in`
xgo sno xfm fno in` i/ Or in` xgo sno xfnr } a` fnr s of en mfoe
kgn mm xn }o mo xfnx fgm in` i ifoe mo xfo xf loe mfoe xfr xfz m m
xf m } }an kmf/ r n`4
- In` x|a sx mfx k `x zfoe xno x|m xnz ma qr x|of vm `nof } fno
fr ma xn }o m xo xn fa~ ifoe+ `aoe xof ifmf qrao ofx oo i xfrx
in` i mroe mz loe mfoe m xno m~ mag ofx/ S h4 ifn in` i en x|
foe xo ifg xn oe~ ix xfm ono =1'1
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
l/ Xno fof in` i/
g Zfn xfbg oe ~r mr s efn mfz ~ xfbg xoe ` mo fgm k foe/
Zfnr in` i k mfoe x i xgo/
g Vb` vx xof ~ s mfof vm ma f } in` i loe mmf n mfnr mmifgo `m x|o f } in` i ifg sn haof `m xfm x in` i ifg/ Kz `x
lo }ag f } in` i ifg }g }of }ar o~/
g Efn mfz ofoe lno oe x|goe }rx qr x|of in` i vb` vx snm fmf
xgo }ar o~ n sn oefnz s x|m s }ar in` i/
g X` fnr oer~o ofo e~ |a mfof kmf oe i ena } ifg s xfm x in`
x|a s ofoe xf xm nr mfof ma ifmf foe/
g Vb` vx xof mfof vm ma haof `m mrn moe ma mm xn ifgo/
m/ Ix xfm in` i/
Ix xfm in` i mo m lno lo in` i x|goe zfn or | mfof kmf+ mm
oer~o ofo s v k m xf m ~ mf i ma ofoe oen xfa` ena mrm in` i/
Lno lo mo zfn m of i` zfnr in` i s lo i mfof kmf s ix qr in`
i/
Oegn |a in` x|a sx mfx n sn sx x mo n i` sn mm mfoe x ifm
mfoe `nof qr~o } fr s en x| xn }o /
n sn foe fg m kr en mfg o s xf la xf xfoe xfoe k~ vm ofoma lo xf la s } koe+ mfx koe foe xo ifg hg ifmf foe en f mfg o s
xf la s mo ofm4
g Lo xf la ifoe m xof m kz sn ifmf foe in` xgo
g Lo xf la m oen ma f xfa` ena sg qr x|of in` i/ Or lo xf la of
in` xgo sno ifm xf m xf xfoe qra in` xgo sno o~ of en f
xfoe in` }gx on l ma lo xf la n sn in` i ifg s kr x| foe fg/
1/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
xgo+ ena } i xgo sn lg mg i xgo+ ena mm lg mg i xgo sn ofar+ n mfnr
i o~ sn i x|m
In` xgo sno m xf xfm fno vm `nof xfbg fan mmf }ar4
Mmf xf ofx k in` x|a mm xn knr ma `x oefnz s x ifn zfx }nof o ifn
sg } }mf xfbg fan foe4 X mfoe x em ko } }mf i xgo4 in` xgo sno n xfbg foe o~ ifn
`ro xfr xfz loe mfoe s } ~ ma snm efn } &m } ho knr } ~
./ S h4 in` xgo sno xfm fno in` xgo ifgo `m foe xo ifg+ m xf
k oefnz s vrx ifg sn mfoe x efn } k zfnr vrx ifg/ @ro lnx oefnz
s o~ m m i xgo o s efn sg } ifoe xf mf mo n mfnr sg } mn
xn ifgo kno qrao vb` vx/
X } }mf i xgo in` x|a oem s mfoe x em4 ifn in` xgo sno `ro
xfr xfz loe mfoe s xof m xfx ma oefnz s &m } ho knr } xo xn fgm
zfx }nof./ S h4 in` xgo sno vb` vx oefnz s vrx ifg x|o } mn xn
ifgo foe xo ifg+ `ro lnx oefnz s o~ m zfx }nof xfm } fa~ ifoe
in` xgo sno n x x|o } mn s in` x|a mm mfoe x em m kno qrao of
zfnr vrx ifg+ ~r mr vrx sx x
Mmf xf fan k x `x ix kro m x|m+ in` xgo sno xfr xfz xn knr k`
loe mfoe m } mfg mm ix kro mo ifoe of/ S h4 in` xgo sno in`
x|a mm xn knr+ f } zfz k s qr~o } fr xn }o m of of lno lo enag
ofo xn }o m of+ lno lo lo enag xn }o m of+ fa o `ra foe
r n`4 I xfrx o~ xfoe m xfm fno xoe n xfro xno hg xn knr
xfoe k m }o+ mfn zf xfr xfz loe mfoe xfz fo }g sn mm i xfrx ifm/
In` xgo sno ~r mr o s m in` xgo mroe mz mm xn knr+ mfoe x
mo xfnx xno fof in` x|a+ n mfnr mfoe sn ofar s a |a ix kro mfg
ofoe so if oefn mo mfn xnx/
Ofm n`4 fo mf ma i xfrx o~ k } zf xfrm sg oero em ma loe
mfoe s mm xn knr m b` in` x|a+ n mfnr m xf l k` en+ l }amfa+ `x n xof ifmf qrao/ ~ moe k fo mf so m ma zfoe zfz
in` xgo ha x|o xn knr/
1/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
of foe xn m } ho knr m lao en` m o s m in` xgo kz s x|of
l~ x|goe lg mg xn mfof/ Vm ofo x lo oegn xfoe m } hoe n sn } h
xn ifgo s mm l zfo mr xfof ma o+ ofoe ifoe mf enn fo x|goe ofoe
ifgo `m o~ &s h of ~r mr vm ofo s mm nr ifgo fz oe fa~ enag hmf
ma o s m in` xgo sn lo xf la./S `r vm ofo m x mm oero m kz sn moe x~ ifmf foe oo mfoe
m of en mag s xfoe hoe of `x kgn loe mfoe/ Xr~ s~ mm vm ofo
xoe n xo i`+ xf x| kn xfoe ifoe xfr m hg ofnr oer~o ofo4 } xfnr
fz xm lo xf la+ xf vm ofo l xfx km snm vm ofo `x } ifgo moe o mf
mfoe `nof m if ooe xfr o fa~ x| o+ loe mfoe m xf en` xno m~ or
m } eno vz+ xfg xfro ena lao en` m sn lo xf la/ Hg + mfoe ifoe xf
hoe x|goe `n x|oe fz ` mfoe m xf z hoe m/
Xf vm ofo xfoe m in` xgo sno }go }ar ifn m i hr~x ma os mo in` xgo+ m en x|m xnz mfg n xoe mo vm ofo+ }ar ifn vm ofo vgoe
en x|m xnz mfg in` xgo sno/ m vb` k loe mfoe oe xno m~+ mm vm
ofo zfn m in` }gx ln in` xgo sno x ifr mfro l mfg o ifn mfoe m
en kn/ Or ifmf foe in` }gx ifr mfro l mm xf vm ofo+ xfm fno snm en
n fgm ofo s mm lo x| kn+ in` xgo sno } `x qr~o in` }gx+ moe of xof
m kz x xno m~ ma loe mfoe moe en` vroe/
I xfrx k~ xf vm ofo m xf m xfm fno xfbg fan fof xfm }ar4
- Xf vm ofo ` &hoe ifoe of.4 k oef oen m ~r mr x| kn+ i
ofo x|goe `n x|oe fz fgm zfm z kn mfg in` xgo sno k oe fa~
ifoe oe sn xfoe xno mo vm ofo loe mmf ~r mr no sg xfoe xno/
@x } zfo fn mm ~r mr vm ofo ` xfoe mroe mz loe mfoe oe
xno m~/ Xr~ ofno+ m |n |g k oen m oef vm ofo m xf ifoe in`
x|a xfoe xno k mfof vm ` vm ofo xf in` xgo sno if m xf zfx
fno m nr / Oegn |a+ } hoe xf vm ofo ` m xf x ofo m
xfoe xno zfo fn hg oen zfo fn zfn xfm fno `x } moe snm/
- Xf vm ofo oe &hoe zf of.4 mf n fn } zfo fn ifn ifoe oe
sn xfoe xno ~r mr vm ofo/ Ifn ifoe oe sn xfoe xno mo vm ofo xf
ifoe n fn zfn zfo fn/ Ofoe ifoe xf mfm mfo |oe `x ifn lo xf
la ifoe zfo fn xf f oe sn xfoe xno ln m xf hg f fgm ifoe
`ro x| kn+ fgm ifoe ofo m xf vm ofo+ fgm ifoe m n xoe
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 1>
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7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
ofo xf/ Hg + snm } hoe xf vm ofo oe xfoe mroe mz loe mfoe
x xno m~ fo }g sn snm } hoe xf vm ofo `/ Hg + in` xgo sno a
mfroe snm } hoe kgn xf vm ofo ` fo+ xx ofno mfn zf mfg kgn xf
o~ moe zfn mag fo }g sn xf vm ofo oe/
In` xgo sno m xf } hoe xf vm ofo xfbg hoe oe fgm hoe ` fgmix fz m fan/
] xno m~ ma loe mfoe m vm ofo x lo oegn l of foe hg ooe
km+ xof m kz+ xf` qr~o x| kn+ } fnr lnx s so mo vm ofo s } ifmf
qrao ma oen vm ofo/ Loe mfoe xfr xfz m x vm ofo } |x m en x| or
of ` lg m mm ~r mr4
- Vm ofo loe so lo4 Mm in` xgo sno xfoe xfm fno mm vm ofo
loe so lo of en xf vno vm ofo } h xno en oeo foe ma o s
m in` xgo s ~r mr lo oeo foe vm ofo i` mf i+ mgo hr ||oe x|of m ofoe `r xfro zfx }nof }ar /
- Xof m kz+ ifmf qrao s x|of ma oen x| kn vm ofo/ n ifn n
xoe ofo xf vm ofo m qrao f sn o s m in` xgo fgm k fnr lnx
ma n xoe ofo xf vm ofo ifoe mag xf moe k` ix qr ma vm ofo
x| oo ifoe ` lg en x| ma o/ Hg mo mf mm ~r x o~ ifn xno
fof mfo `r vno vm ofo/
1/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
Ofm n`4 i xfrx o~ } |x zfm xz ifn xof xgo moe x~ m qr~ ` ko+
kgn fof inof hgaof zfm xz/
1/
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7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
ZFO NN
XFM X Z HOE I XFRX XFR XFZ LOE MFOE IN@ XGO
X\GOE IN@ XGO LG MG XN MFOF XN MOE X^ IN@ XGO
S I XGO AAM/
= s Qr~x of } 1:3 XM'XMML oe~
1=':'
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7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
o~ m m xfoe qra enn xfnr m ma ] Moe xfoe+ ] I fgmf s r x+
] So fa+ Xf xfag s Hr kmf+ Fnz fn mm oeof foe s ix qr lof mfo ma
m en Lg Moe xfoe+ Lg Moe xfoe no x+ f xfoe lof mfo ofo xno 6===
s ix qr xf` of ma L Moe xfoe Lao x mfm enn xfoe/ Enn xfoe o~
m x|ag mfg ofoe hgaof oefnz xnr lnr+ fgx oe x|goe 11 kof sm Xfoe `nHmf s ` Snx Oa` ma` ix xfm fno ifn ena ofz UXG+ m ofoe oe ez sg
} zfx x|no inof x v fn ma x om on mfroe s oeof xfoe `n hmf s on
|noe+ x|goe m hmf s i xgo+ in` xgo/
X|goe ofnr o` kno+ AAM m ~ lao Mfoe ifgo Of om Snx Oa`
mfz xfro nr ino in` xgo mm x mfm zfx fof+ x mfm on` ~x s x
mfm inof hgaof mfoe ifgo Snx Oa`/
O` kno xnz gx m mm haof fnr4 mz soe HGAOF OEFNZ
XNR LNR SNX OA@+ xo snof xn k x|ag xoe mz soe Hgaof oefnz xnr lnrSO ko 1+ enn xfoe X mfm in` xgo on` ~x r~ xo s ofnr xfof xmf ifm/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
a/ M mr x mfm xgo moe x~/
l/ M mr x mfm zfoe in` xgo lg mg xn mfof/
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
- so kno qrao o ofo }+ zfn fz fgx oe s ` ofo mm so s
moe snm fof mfof/
- Zf zfoe k oen xfa` `r x|m xnz mfg x|oe zfoe+ xfa~ `x x|oe
zfoe nr fof xgo l moe snm x|goe xfn enao x|oe zfoe n soe s xfm
fno mm moe snm hg x|oe zfoe r qr~o/b/ In` xgo sno mfof/
- En` }x moe snm ma mm x| k/
- Lg mg x|m xnz sn oen qro k zf x|mf x s snm in` xgo/
- Vb` vx en~ x k` snm } l+ f x| g xg ofo sno+ }z vz ofo } mfg
mm mrm in` xgo/
- m i sg mm lg mg in` xgo xfbg } zfo moe ma x|oe zfoe/
c/ X| k in` xgo sno/
K ofoe oen xfa` ena xfm fno moe xm in` xgo ofoe mfa m Ofom moe ofo x|oe xr~o i xfn In` xgo sno mz Qrm ena/ X~ sg ooe km
xf` ono moe xm ` x| k in` xgo sno mfna k` la mz4
- X| k in` xgo sno mz 14 k oen }ar xfn enao xf snm la xfoe+ m
x|oe xr~o mfof xfm sg moe x~ mfg o `x o` }ar / Xfbg xfoe k+
ofoe oen `n xx oefnz mm x|oe mm x|oe inof hgaof+ mm x|oe n
fm s ofoe oen m x|of + inof oefn` xfm xno x|goe kof sm in` xgo
s i xgo m xf k` snm mfg moe x~ sn x mmf k `x x| k `n sg oef/
- X| k in` xgo sno mz
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
o oa~ AAM v~ hoe m n oe sn fo 1:: mo l ofo sno+ x|goe
m oen m moe ofo in` xgo sno mz qrm ena/ n oe in` xgo sno
m g xg m f xfoe Snx Oa`+ Aof+ L+ Zfz+ An-kbo+ m+ Ofx Lo s m
ofnr o` inof oefn` xfm xno s in` xgo s x so xn mfof - i xgo - xfr
Snx Oa` moe of qrm x/ 1::" n oe in` xgo sno s x| k in` xgo sno magmz ma AAM m g xg x|m xnz ln mm mfr~o ena mag mz s in` xgo ma Moe
oe mfr r xfoe qra mfoe x|of fz xm s in` xgo s i xgo ma h o
BR\G XAZSNBX hg Moe oe mfr r xn x|/ Oegn |a+ ofo sno ma AAM mo
m g xg mfr~o }r ln mm mfoe x|of x|o n fm s xn mfof+ i xgo+ krx
Snx Oa` s mm om of4 m+ Ofx Lo /
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
- X so snm z hoe mfof }mf Xfr/
- X so moe xm i ifan s qr~x xgo xfr/
- X so s mm xf xm fgo xfr s ifnr on s xfr/
- F x| snm mz ofx xfoe xno s xfr s xfr qrao/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
] 4 Qr~ x|of in` xgo xn AAM &xfbg mfoe x|of in` xgo `r ma SAMZA./
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
Mm qrn x|of oefnz s zfx }nof m x|oe ma `x hgaof oefnz4 @n hgaof
oefnz ifm ofar m qr~ x|of mm oefnz s zfx }nof ifm ofar/ Xr xfbg xof
x|oe ~r ma so ` qr~ of in` xgo sno og xfm fno in` x|a qr~
x|of og/
Oer~o xm }z vz+ of } s xfa` mfnr en~ k` snm4 En~ k` snm zfnm }z vz+ of } s xfa` mfnr zf fz sn qr~ of mfroe ma moe x~
of` ` lg h in` x|a+ }g }of s xfro xno mfg snm kr x| f }/
Mf `m en~ k` snm/
Mm i fnr } hoe xfoe ofx x|o en~ k` snm4
- n mfnr } mn s } mfn xnx &.
- ` xn }o sg xfn n` in` xgo &.
- ] knr mo xfbg hn s nr mfof &U.- Ifoe mo xfbg hn oa &U.
-
Ix mr ma `x mfoe x|of in` xgo+ lag e`4
Vm of `m xnr in` xgo4
Vx x|o qrao n` in` xgo sno+ `m xnr in` xgo k `m xnr ` mfoe xa
x |a of` x m loe mfoe in` xgo m fnr km s `x fa~ ofnr m } ho
knr lg mg xn mfof xfoe qra snm xfm fno mm xf xm in` xgo zf fz/ M }
ho knr lg mg xn mfof lag e`4 xof ~ + xof fno fr+ xof mfof vm+ ofen+ } fr s x|of l~
Vm of xn knr ~r mr4
k xx m ofoe xn knr mo xfnx in` xgo x|o `x ifgo `m x|o lg
mg xn mfof/ S h+ n sn mfoe x|of in` xgo so loe xno+ xn knr ~r mr lag
e`4 lno lo in` i qr+ vm ofo } h oeo foe9 } qr+ } mfn xnx xno `x+ xno
en oeo foe+ } zf oeo foe+ } mn9 mm mfoe x kno qrao o xfr mfn xno `x s
xno en oeo foe9 mm xn knr ifm m kno qrao/
Xfm fno mm xf xm in` xgo4 k xx m mm xf xm in` xgo mo xfnx xfr m loe mfoe in` xgo
m fnr km mfoe `nof `x ifgo `m x|o lg mg xn mfof+ lag e` in` x|a mm
fgx oe in` }gx+ mm xf xm zfo xmf s in` x|a mfn xnx xfoe qra mm i xfrx
in` xgo of }g }of+ xof xgo+ vm ofo+ zfoe so+ in` x|a xn knr+ qrao }x s
in` x|a xfm x/
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe =:
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
}x mf `aoe xof mfx vb` vx kn fgx oe x|goe o s m e xfa~ n ifoe
}g sn mm ko in` xgo x|m/
I xfrx qrao }x o~ } ifoe m in` xgo sno AAM xf fno m xf x|o en~ x
k` snm+ mf ~r in` xgo sno mf qrao }x o` lx } l xof fof mfroe ma
o s ifmf foe/ ]ar ix fz sn `x sn i xfrx xfr xfz loe mfoe in` xgoifm xf in` xgo sno `n xf fno x|o en~ x k` snm/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
Kz i fgmf zfoe so4
Ifn kz i fgmf zfoe so+ x|m fx in` xgo sno AAM } vm of n xoe mo
zfoe so k an7 M xf k En` m+ I xgo x|oe+ X|oe mm l zfo zfoe lao+
ofo sno x|goe Moe x~ Xnz xfbg+ in` xgo sno } vm of `m xnr mo fn+ mo
xfr xfz m x mrm zfoe so k e7 S kz oo mm mr fn mfg zf fz sn `mxnr/ Mm mr fn } m xf fno hn hoe Loe mr fn sn mr x| kn M fgm
Ifoe hg moe x~ AAM xfnx i kn xfbg `r ma SAMZA/ ]ar ifn kz m Loe
mr fn+ in` xgo sno } in` x|a kn on hroe x|goe Loe mr fn sa kz ~
s zf fz sn `m xnr x |a fa~ mfa/ Or Og &mfa x m `m xnr. in`
xgo sno } kz kn Loe mr fn+ ofoe or ^b} & x m `m xnr. in` xgo
sno } n sg zfoe so/
Zfoe so4
]ar ifn m m Loe mr fn zf fz sn `m xnr |a+ in` xgo sno } n sg
zfoe so ofoe m ofo m vm of lao r/ In` xgo sno fn s oen m
zfoe so mf x| kn mm mr fn hn fof xfm M fgm Ifoe/ @n mr x| kn }
m in` xgo sno of hr sg Loe mr fn hn hoe m xfnx i }o/
Ix xfm zfoe so4
Ix xfm mrm zfoe so+ in` xgo sno } xoe fz+ a |a ix kro s so
zfoe so s kr Loe mr fn sg f } k` snm/
S h+ x|mf Loe mr fn s of en f xfoe I]OL ma o s xn moe x~ MZfo ALM of }ar4
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe =8
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
MOE X^ XOFF IN@ XGO S I XGO AAM
Xo ifmf foe4 Moe x~ m zfo ALM
Oe~ ifa }4 =1'1
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
1/11 FQX fgm Lao in` }gx m zf hr~x } l ofn` in`
xgo m kz ma o s ifoe7
1/1< FQX fgm Lao in` }gx m x|of + inof oefn` s
xfn enao x| enz o s fnr qr ifoe7
M mr x mfm+ zfo of qr~o fo s x|mf ofn`
1/15 M mr x mfm m zf fz sn qr~ `+ fgx oe inof
hgaof s mm s x| a k inof hgaof ma o s ifoe7
1/16 o s m mm mfof }mf s xf xm mfg snm ~ qr~o s
zf hr~x mm oefnz s xoe `m zf fz ifoe7
Mfof }mf ofo }
1/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
oe ma o s ifoe7 Mm mfof }mf s xf xm m h fnr
z hoe ifoe7
8/< o s m xfoe vr~o vb` vx mm mfof }mf s xf xm
of i vm of vb` knr mfoe m zf fz sn mm fgx
oe ma o s ifoe7
8/= Mm LMXM m m en mfg LE ifoe7 Mm zfo xmf m
m en i` xfbg mm ofo vx zfo xmf ifoe7
8/8 LE m xfnx kz mm mfof }mf n mfnr xfoe vr~o
xn }o xfm x &of4 xno+ zfn xfr+ faoe xo ifg+ `~ `m xfnx
l. sn } knr x|o } }mf i xgo ifoe7
2/ EN@ ]X
2/1 o s m mfof }mf vb` vx kn f xfoe I]OL of i s
of en xof fnr qr ma f xfoe ifoe7 Or m4
Qa x|of of en o~ m } hoe loe knx i ofoe
`m km mo in` x|a+ loe mr fn fa~ moe m ogifm7
Mm of en m m efn ofo xfof so lo ifoe7
2/< o s m mm mfof }mf+ xf xm ` lg mm lno zfz
}a mfa m xfm fno iz xfn oea~ ifn }an zf` ma in`
}gx hno |a ifoe7
//
Snm fgo xfof Loe mr fn o~ loe mmf zfoe so } enz mfg in` xgo snoma AAM m mn ofo xgo hno s fnr lnx s f xfoe I]OL ma ifmf foe/ X +
enz in` xgo sno vm of mmf xnz mo in` xgo s vm of knr snm xfm fno
in` x|a I]OL m zf fz ifoe/ oe xfn } enz mfg in` xgo sno xnx in` xfn
enao fo x|goe enan go kz i fgmf o~ xz x|roe sg enan go in` xgo mfof
xfm/
Xr~ ofno+ xfm x mf n sn mm mrm in` xgo sn ifmf foe `n xf AAM
`n } hoe loe mr fn o~ x` fnr+ xfr xfz xfoe xno s ifmf foe/ S `m
} hoe moe ifoe mag s xfoe xfn enao x|roe lof `x mrm in` ma AAM xno s ifmf foe mf x = - 2 oe~+ mfof s s~ } |x fo mf s `x xfn enao s fr
fx mm mrm in` xgo r xfm fno ha x|o inof oefn` ma in` xgo sno k
mfof/
Sn ifmf foe xfoe vr~o ma AAM xf snm x` fnr mm xfoe xno m lo
s ifmf foe m xfm fno mm o` in` xgo x|m/ S s~+ ono fno xn
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe =5
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
xfoe qra zfoe so+ in` xgo sno ix fz sn ofoe xfoe xno xfr xfz x mrm
in` xgo x|m } o` lx m ofoe xfa~ n s xfoe xno mfroe moe of f xfoe
I]OL ma ifmf foe/
S h4 Moe x~ XOFF @XS qro k lo vb V k `x ifmf foe kr o` ma
AAM/ Ifn lx r mrm in` xgo ono =1'1
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
m soe m xf m }an zf` x|oe ~r fa~ ifgaof soe |n |g xg nr ino in`
x|a mfn xnx m xfm fno m fnr qr fo/ Mo n sn mm ifmf foe ` AAM
xoe in` xgo+ in` xgo sno fr of ifoe xfm fno i xfrx zfo xmf x|goe enan
go kz i fgmf o~/ Snm zfo xmf mf m xfm fno x|goe r vm of vb`
oo in` xgo mn e s in` xgo of xf og/S h4 Mrm in` xgo xn Moe x~ M Zfo ALM+ of en m xof fof
mfroe ma o s ifmf foe+ in` xgo sno ma AAM xno fof zfo xmf } knr x|o
Lg mg xn mfof ma ifmf foe mroe mz &moe snm o~ hg x|oe go in` xgo
xfm fno. s xoe fz qr x|of zfo xmf m xf fno of }ar4
LOE MO N I XGO
o s xof4 SOH
X
X
XN ]O =1'1
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
1
Xfr s mm ifgo ifm zfn
xfr of om
32+:6:+2
88
182+>86+86
2
< Xn }o oeo fo ifm
=+3
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
> >36 &221+
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
ino ofo vx s if ooe xfaof xgo
]g sn o` oegn xf mm f } xfaof xgo ma o s m en` fo+ hg if ooe xfaof xgo o` x|m xx
fo o` oa~/ X|goe o` oa~ xx m mm f } xfaof xgo ma o s r ; 1 oo ho o if ooe xfaof xgo
ma o s ifoe xx k`/
F } g koe fnr
qr fgx oe
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zfn xfr
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ifg
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&Hgaof xfr'Zfn xfr IF.
V =32
&Ea so foe lo'FXI.
v =32
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O OF.
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
- Ofm n`4 i xfrx zfo xmf+ in` xgo sno AAM fr of |x x } hoe
x|goe enan go o~/ S or } hoe i xfrx zfo xmf xf moe mfa xfm } }
hoe fx mm mf xnr zfo xmf lg mg xn mfof zfo xmf/ nr o~ } k`
in` xgo sno l fo mf x` ofo mfroe s o s ifmf foe/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
in` xgo sno } vm of m Lno lo in` i ma o s ifmf foe mroe mz m
mfof vm s xno m~ fa~ ifoe/
S h4 Lno lo in` i hg o s ifmf foe mroe mz/
MOE X^ MZ ALM MOE FA V FN MF OEFA SNX OA@XFA XFNO FR m kz X hg Fof zfm
LNO LO IN@ I XN ]O M OF
Ma foe Snof Xfaof &L Xfoe.
F` oa~+ oe~ =1 xfoe 1< o` mfoe xn e`4
1/ oe&L.4 Oer~o So Snof Mfm s4 X x|oe/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
X|m fx+ in` xgo sno } n mfnr } h r i/
- Sn o s ifmf foe k ifmf foe m+ x lg mg xn mfof i o~ hg o s
ifmf foe mroe mz+ in` xgo sno } n mfnr } h r i o~ sn } h
mrn i ma lg mg in` xgo i x|m hg mfof AAM in` xgo/
- Mo sn ifmf foe k ifmf foe `n xf in` xgo sno m xf xfr xfz loemfoe in` xgo s } h r i loe mmf vb` vx f } in` xgo ma in`
xgo sno i x|m/ X f } in` xgo ma in` xgo sno i x|m+ in` xgo
sno AAM } k~ } h mrn i ma xn ifgo x|o lg mg xn mfof zfx fof
}ar in` xgo i x|m+ b` n mfnr sn } h r i ma lg mg xn mfof i
o~ ` o s sa mroe mz/
X mmf n mfnr x|o in` xgo sno } vm of m snm ix mfr~o } h
mrn i x|m }aoe r i o~ m mfof vm fa~ ifoe+ vb` vx mm } h r i
m zfo of xfbg mf i xgo m z hoe x|goe i x|m s m z hoe ofx
qro x|goe i o~ ifoe/
S h4 in` xgo sno AAM xfm fno n mfnr } h r i Xno s mm ifgo
xoe oe xno s xf fno x|o en~ x k` snm of }ar4
MOE X^ IN@ XGO S I XGO AAM
Xo ifmf foe4 Moe x~ MZ ALM Oen kz Oe~ H18:Mf 4 Xno s mm ifgo xoe oe xno/ Xfno 15'='
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
XI 111 818/363/=21 818/363/=21 -
XI 11< 362/=6>/3:1 362/=6>/3:1 -
ifz } knr
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m in` xgo ofoe in` xgo sno AAM ifoe xfg `o }ar ifn xfm fno
mm xf xm in` x|a ` ifoe xfr xfz m ~ loe mfoe in` xgo xfmf fz+
fgm snm in` x|a n mfnr } h r i x|o m v~ |a mfof kmf xf in` xgo
sno zfn xfm fno mm xf xm in` xgo l }roe/ S h4 n sn xn }o m of+ ifn
in` x|a } zfx }nof r i+ in` xgo sno xfm fno xf xm in` xgo l }roe loe
mmf in` i fgm mfoe ino in` i/ ]ar + in` xgo sno } xfr xfz xx m mm
loe mfoe m mfg k xno m~ s } xoe en` xn }o m of x|goe i+ x in`
xgo sno } xof xgo |a m } h r i `x mmf h hoe/
]ar ifn in` x|a } h r i+ in` xgo sno } in` x|a } knr x|o xn ifgo
/
- X|m xno+ x Loe mo n } zfx }nof hg o s ifmf foe mroe mz in`
xgo sno xno fof n mfnr sn } mn/
Snm n mfnr xno fof of }ar4 x|o Loe mo n } zfx }nof } xf fno }
h r i+ zfx }nof O+ zfx }nof M s } h mrn i ma xx m mm xn ifgo o s
ifmf foe } hoe fmf xgo/ In` xgo sno mfr x|mf ofn` in` xgo xoe xn
ifgo og } xno fof n mfnr } knr ma xn ifgo x|o Loe mo n } zfx}nof sn } mn ma xn ifgo / Vb` xf mm } h s } zfx }nof x|o Loe mo n
} zfx }nof s ] mn ifz oe fa~ mfa/
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m |n |g xn` xoe+ |n |g in` }gx+ xg nr ino xfro kn mfg snm xfm
fno mm xf oefn` in` }gx }ar o~/ Ifoe mf xfm fno ifn lm r x|goe
enan go kz i fgmf ` snm qrao }x+ zfoe so o~ m xfm fno |x
knof fgx x|goe }rx qr x|of in` xgo+ ofx k enan go xfm fno in` xgo
mfof xfm+ n ifn m xf m xfm fno hg ofr mr zfx }nof ifn in` xgo
sno qrao }x xf~ ofoe hr fnr lx xfoe+ m ofnr so zfx }nof mo x`
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 51
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
fnr+ ofoe mm ofo sno ma AAM lnx mmf so hoe |x fnr qr `m h
mfa m } mfro l i x x|m/
- n sn i xfrx vm ofo4 AAM m kz mm `r xf vm ofo zf fz mfg
xoe `m mf s x|oe fz &`r xf vm ofo m no }o } h s `r
xf vm ofo oef no sg } h./ oe xfn+ in` xgo sno |x knofoe x|goe mm xof froe+ s h4 ifn ifoe ofo m vm ofo fa~ vm ofo
ifoe ifz xf snm xfm fno mm xf xm l }roe } m in` xgo sno AAM
mo ofm+ x|of xof x|oe l oe ifn `a in` xgo aoe xn eo s xfn enao
mfof xfm ifoe mfg zfz/ Lo mof ix mr xf vm ofo ` lg on
hroe mo xfnx xf snm xfoe vr~o } hoe xf vm ofo hoe m } h xg
nr ino m kn fo mfg if ooe ofo m zfo fn mag ofx/
Oegn |a+ snm xfr xfz loe mfoe in` xgo `aoe kn fnr qr moe `x zfo of
sg snm ofoe qrn of s mmf xfm x|of l~+ kr x| mm f } m mroe mz/ Sh4 mm lno lo vm ofo fa~ in` i+ AAM qrn of `x i fnr |noe x|o en~ k`
snm &MM1+ MM
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
xfm ono sn ifmf foe fa~ in` i kn }ar oe~ ix xfm ono / ~ k
hg }m z ln xfn enao in` xgo+ hg xo i` xfn enao s mfn zf/ S s~+ `m
h x|goe in` xgo+ mo m ofnr i xfrx xfa~ xf of vm `nof xn knr Xr~
ofno mfx koe loe mfoe xfr xfz ma in` xgo sno x|goe qr x|of in`
xgo } en` }x/- I xfrx zfo xmf4 x|goe fr fx mm mrm in` xgo snm zfo xmf x ifn m
in` xgo sno AAM xf fno x|o en~ k` snm+ s a zfo mf m x|oe go
in` xgo xno fof zfo xmf+ s xf mm xfof sno ifm x|goe go in` xgo
} ifoe m xfoe xno og ma snm zfo xmf o~/ @m h+ ifn xfof sno og
zf x|mf ifgo `m og moe m } zfo xmf og mfg ifgo `m `of
in` xgo }goe `m z hoe mm i xfrx o~ mo ofnr fo mf/ Xfoe mf
} hoe mm zfoe zfz s zfo xmf vr foe xf~ } lno oe ma mm
mf xnr/ X x` oer~o ofo ma } lno oe / Xf` sg + x|of in` xgo sno m s fnr fx s xf xm zfo xmf mo ofnr lx mz &mf
~r in` xgo sno n sg in` x|a mfn xnx ofnr fo n sn z hoe i xfrx
o~./
=/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
M of foe g xg n oe ofo sno kof oef+ xfoe vr~o mfg ofo
sno n xz fro mz ofx mm xfoe xno `n s oeof/ Xoe moe mm x|aoe xfnx l
zfm s mfg moe xm ma ofo sno x|goe Moe x~/ Oe~ moe zfn fgo xfno mfoe
x|of k` snm+ fm fn mm Moe x~ ifm z oe ofr mr ma xf x|oe/ Ooe mag
fo oa mfx koe ma loe mfoe in` xgo xfr xfz/=/=/ Lno zfz fgo xfno i xfrx xfr xfz loe mfoe in` xgo x|goe in`
xgo lg mg xn mfof xn moe x~ XOFF In` xgo s I xgo AAM/
Sn ofoe fo mf x|goe qr x|of z hoe i xfrx xfr xfz loe mfoe in`
xgo ma Moe x~ XOFF In` xgo s i xgo AAM+ or ifm zfm m xf fnr qr
ma mm mrm in` xgo } m mn xfno fo |x ofnr/ S s~+ loe so ino fm
m x|oe s ofoe oefno mr qra x xfm xz s qr x|of n xfm x moe mm
aof+ mf x|goe Moe x~ In` xgo s I xgo AAM sa qra+ b` vno m a |a `x
} lno zfz of` fgo xfno fo snm z hoe mm i xfrx xfr xfz loe mfoe in`xgo of }ar4
=/=/1/ Zfoe so+ Qrao }x+ mfoe ino in` i/
=/=/1/1/ n sn zfoe so4
Of or |a x|o+ x|goe qr x|of zfoe so Moe x~ XOFF In` xgo s
i xgo AAM m } hoe mm Loe mr fn xfr xfz loe mfoe in` xgo/ Ofoe
`m } hoe so mfa mag s xfn enao ma mrm in` xgo xfoe l fo mf/ S
s~+ xoe moe snm } hoe mm Loe mr fn x|o Moe x~ zfn a |a oer~o xm4
Lx lrm x|goe mm mrm in` xgo+ in` xgo sno zfn xfm fno ~ snm zfoe
so mm m ofo x|goe o s ifmf foe loe snm v~ hoe mm Loe mr fn hn
hoe m xfnx i }o/ of` ooe mag mfx koe ma loe mfoe in` xgo xfr
xfz m/
=/=/1/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
in` i ma SAMZA lao fof/ Of s~+ } enz in` xgo sno xf fno m
ofoe e `of qrao }x m `x mmf | |oe ` ifoe xo ofnr xfn enao/
S h m xf `r Mfoe x|of qrao }x mfoe ino in` i Foe xo ifg of }ar4MOE X^
Xo ifmf foe4
Oe~ ifa }4
On hroe4 MFOE X\OF QRAO ]X+ MFOE INO
IN@ I FOE XO IFG
H2=1 52'6
Xo OeOen kz MXOen }gx vx 1Oen }gx vx / IXS qrao }x qr~ x|of in` i ma HO s ofo xf~ qr~ x|of
in` i m xfm fno oefn` xm+ ` lg xof mfof vm1:/ IXS xfm fno mfo `r s in ` kn `x } kgn FXI vm
of xof mfof vm ma xf xm in` i ma HO11/ Mm mfof kmf in` i m vm of iz xfn s oer~o ofo
mfof kmf m enn xfmf fz k1/ ` lg mm kgn FXI ofo i en fgm foe en lo ifoe lag
e` x|goe FXI in` iM/ IX KRO
Xfbg ino ma xn+ x|o m } loe mfoe xfr xfz m x snm xfm fno mm xf xm x|o+ mm `m xnr in`
xgo x|of l~ zfo r ma mfoe x|of in` xgo x m+ oegn x| mm so xo xn }ar4
Mf i ma oen xfm fno4WWWWWWWWWWWWWWW
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
In` i kro zfn m xfm fno xfbg qr~ x|of e` = lm }ar
In` i xfoe m xfm fno sn mm ifgo `m of4 xno `x+ foe xo ifg+ xn }o
m of/ Hn ~ k `x sn ino of` fgo xfno xf` mfoe x|of in` i ma
Moe x~+ m xf4
=/=/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
- Sn i xgo qr4 Ma` gao xfm fno snm efn mfz ~ s m mfoe x
fz k+ fz zfz of` mfoe `nof xof x|roe xfm fz k s x|of xof x|oe
ifan ifoe ma i xgo moe x~ s `x `m mf e /
Ifa } i xgo4 snm ifa } o~ } hg i xgo xfm fno/
l/ Xno fof in` i/ @ on` zfgoe qr4 In` xgo sno zfn ` on` zfgoe qr x|m } mfoe
ino ma ofoe oen xfa` ena/
Zfo kgn xno4 ]ar ifn ` on` zfgoe qr in` xgo sno } xno fof zfo
kgn xno xfbg xoe kgn m xf/
In` xno4 Xno }ar ifn m zfo kgn+ in` xgo sno hoe mm hoe m in`
xno mfro l in` s efn mfz x|m xnz sg lnr efn ix qr in` i/
m/ Ix xfm in` i/
Ix xfm in` i+ in` xgo sno fgo xfof Lno lo in` i qr xno `x xo
xfm x xn xfn n` in` i sn on hroe m xf4 ] h xfbg } qr4 zfnr xfr &o
}+ oe~.+ zfnr mfn &o }+ oe~.9 xo xno `x xfbg mm } }mf i xgo4
SOH9 xo xno `x xfbg xfm x &in` i xfbg xoe kgn x xno4 2::/:::+
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
n mfnr sn xf ifg ` xf ifg efn mfz/ ` vgoe k foe fa+ sx x og
xf oo mfx kn m xf loe snm ho `x `of en~+ oe hr+ i xo efn | xfn
n` in` i/
In` xgo sno oo oef mm xfof sno x|goe lao in` i r zfn efn mfz
ifn in` ` s kno xm n mfnr ` lg } mfof vm+ ifmf qrao s }koe/
m/ Ix xfm in` i4
In` xgo sno a |a lno lo in` i foe xo ifg xn o s4 zfoe zfz
in` i+ on hroe in` i+ } koe foe xo ifg xfm x xn xfn n` in` i &xo
foe+ o s xof+ } koe+ xoe }.+ } koe foe fa xo ifg xfbg } }mf i xgo+
mfof kmf+ ix kro/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
Lno lo in` i zfn m kz hn } mfoe ino ma m fan lo k o s
m in` xgo s in` xgo sno+ }ar in` xgo sno kr `x lo k` loe
mfoe in` xgo mfg moe snm in` xgo ma `of/ ^r mr mfroe ma lno lo in`
i k zfn mf | m } koe xn }o xfm x m xn xfn n` in` i+ }g sn } }mf
efn mfz xf xfm x mfof kmf k lag ofnr s k hg ma } mfof kmf/=/=/=/ Fgo xfno i xfrx zfo xmf/
Xf xm zfo xmf m xf m z hoe mfg fr fx mm enan go ma qr x|of
in` xgo/ X|goe enan go kz i fgmf+ or } hoe xx snm zfo xmf+ in` xgo
sno m xf m m mn ofo lag qrx s mfof vm s xof fof moe x~+ qra a |a
m ofoe i fgmf in` xgo m xf s mm xf oefn` mfn xnx x|goe enan go xnz
xfbg/ Snm z hoe fnr qr i xfrx zfo xmf km o~ } enz moe snm in` xgo x|
oo h hoe fo+ s m `m xnr s foe n m xf/
X|goe mm mrm in` xgo ma in` xgo sno AAM+ xr~ i xfrx zfo xmf moe m} hoe ofoe so mo |x fo mf+ snm zfo xmf mf hoe kn snm zfo xmf vr
foe k mf ~r/ Mo n sn zfo xmf x }rx xf |x mo fo mf/ S s~+ b` vno l
}roe xf` `x sn mf xnr zfo xmf x }rx of` fgo xfno fo mfg i xfrx xfr xfz
loe mfoe o~/
=/=/=/1/ Zfo xmf xof fof mfroe ma lg mg xn mfof
a/ ] hoe mm x }rx xf fno fnr qr fgx oe/
Ifn } hoe i xfrx zfo xmf+ in` xgo sno oo zfo xmf fnr qr fgx oe ma
o s ifmf foe qra mm x }rx of }ar4
If ooe }nof kn x|o hgaof xfr Kn ofro
Hgaof xfr
If ooe }nof kn x|o xn }o &\GA. Kn ofro x|m xfr
Xoe xn }o lof qro
If ooe }nof kn x|o so mf } fr&\GB. Kn ofro }ar xfr
So mf } fr lof qro
If ooe }nof kn inof x ma xn }o &\B. Kn ofro x|m xfr ) Mfn zf kn sa~
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 6:
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
Xoe xn }o lof qro
Sn ofoe mf xnr o~+ in` xgo sno m xf vb` vx xof fof fgx oe ma
hgaof oefnz x|goe o` in` xgo/ Qra + |x |a mm ofo vx zfm s mfg qr x|of
in` xgo ma `of/
S h4 n sn mf xnr if ooe }nof kn x|o hgaof xfr+ ifn in` xgo sno xofxgo } knr s xf~ |oe if ooe }nof kn x|o hgaof xfr ma i o~ xoe}g sn i
x|m/ In` xgo sno m xf ix kro ~ k `x hr fnr xx s mfoe x xof fof inof
hgaof fgx oe ma hgaof oefnz aoe hno lno xfbg mfnr foe xmf mm/ Xr~
ofno+ hn em in` xgo xf } snm og moe m if ooe mfa oe |n |g/ X
}rx kn ofro'hgaof xfr xoe ko m xf f` mfa ofoe if ooe }an zf` of4Ifan
ifoe hgaof xfr fa~ ifan xfnr mfn zfof` xoe kn ofro/ Ifn + in` xgo sno }
zfn ix fz sn snm zfo xmf vr foe n sn fan mf xnr kn ofro s hgaof xfr
x|o/ X ofoe lno oe xoe fgm en` m m + in` xgo sno m xf a |a ixkro |oe knr x|goe x|goe hgaof oefnz } m if ooe m }an zf` og &ifan ifoe
hgaof xfr fa~ ifan xfnr mfn zf./ Of s~+ nr o~ } enz in` ifgaof soe m
|n |g in` xgo s a |a mm qr~x of s mm xf oefn` mfn xnx/
l/ ] hoe mm x }rx zfo xmf |n |g/
Xfm x xn AAM+ in` xgo sno moe } hoe `x } x }rx zfo xmf |n |g
of4 f } if ooe xfaof xgo fno fof+ f } if ooe xfaof xgo ofaof s f }
xfaof xgo loe xno &fa~ mo en k if ooe xfaof xgo xm xfn./ Ofoe lo mof
ofoe x }rx x|o so mo `x } x }rx zfo xmf |n |g ` in` xgo sno AAM m
xf z hoe of }ar4
o l~ inof hgaof " xfa~ n ma kn ofro
" xfa~ n ma hgaof xfr
o l~ xn mfof " xfa~ n ma \GB
" xfa~ n ma KOXX# kn sa~
Ifn o l~ inof hgaof fa~ o l~ xn mfof moe mag xf mfoe x |n |g inof
hgaof fa~ |n |g xn mfof moe ko/ S s~4
- n sn o l~ inof hgaof+ x }rx o~ m xf enz in` xgo sno vb` vx s
`m |n |g ` hgaof oefnz m xf ez zfn ifn inof hgaof s r x/ m
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 61
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
lnx+ sn mm hgaof oefnz fgx oe x|goe ofoe kof sm `n fgm `n sg
oeof xf snm g koe `m |n |g o~ k |x qrao x|oe/ S of sg +
in` xgo sno m xf o` lx m if ooe }an zf` ifn hgaof oefnz aoe
eof mfr ofnr z km s |n |g/
- Mo o l~ xn mfof m vb` k moe m f x| m km x|goe x|oe fz os m x }rx o mag &o zfn x| ofnr fo so mf } fr x|goe xoe oero
so./ Or in` xgo mm hgaof oefnz m m n` o~+ i` xfbg o l~ xn
mfof mag xf if ooe }an zf` s xfaof xgo+ mm ifgo sa~ fa~ o zfn x|
ifm m xf zfx }nof+ s hgaof oefnz aoe mfz ofo `x `m |n |g if
ko+ ` o `x km og + hgaof oefnz m xf x` mmf fo mf |n |g loe
ofoe fof sn m /
m/ ] hoe zfo xmf f } o s f } x xn x|/
F } o s f } x xn x| hoe zfo xmf s xof fof so mf ma hgaofoefnz/
F } o O zfn x|
Xoe xn }o
F } x xn x| So mf } fr
Xoe xn }o
Fan f } o~ m qrao f `x xfnx sn ofar xfbg oe xfm F } x xn x| 0 1 F
} o/ Ifn f } x xn x| mag &xm4 so mf } fr ? O zfn x|. mfoe x `x ofo
of |oe hgaof oefnz m xof x mf mag+ x zf xfrm sg mm ifgo o lo oegn
oo z km xfaof xgo ifoe mag/ ]goe hg so mf ofnr oo snm in` xgo mfoe
`nof mfg qr~o } fr so mf o~ moe m xno fof ofnr fo/ Of s~+ in`
xgo sno } n vb` vx xof zfz k ma so mf ` lg xof fof hgaof oefnz
oe of ofoe e lg mg xn mfof xf fno/ @x ifm or of f } o mag } e~ |a
ofnr so fo ` in` xgo sno mo zfn vb` vx xnz/ F } o~ mag xf fno o
s aoe zfn sa~ so ofnr+ mfr ofnr z km s xfaof xgo oo if ooe v~ |a enao
ko x|goe ifgo `m o zfn x| k nr m xf/ In` xgo sno oo xfm fno mfn xnx
ofnr fo mm ifgo `m o~/
=/=/=/
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
Ifn n sg enan go xfm fno in` xgo mfof xfm+ in` xgo sno AAM
xfoe mf } hoe i xfrx zfo xmf hoe kn `m zfo xmf lno oe } h mrn
i ma xn ifgo+ s }ar xfoe n sg snm in` x|a mfn xnx mfoe x+ } }mf+ s
mfof s s~ snm ofo ofo lao r s ifgo `m mo fo mf ho o snm in` xgo
xfoe ig hn s `aoe kn x fnr qr fo/ ]ar ~ b` vno l }roe `x sn lno zfzof` fgo xfno ofm n` o~4
In` x|a } lno oe s x x|oe
X x|oe xn }o n Ea x| xfro ma xn }o n
Xoe xn }o $ 1::"
X x|oe oero so n Oero so n
Xoe xn }o &fgm Xoe oero so $ 1::"
X x|oe xn }o+ oero so k mf xnr mfroe ofx of en m mr xn }o s
oero so ma hgaof oefnz/ oe xfn+ loe snm }g }of mm mf xnr o~ ena mm
o`+ in` xgo sno m xf ofo xf~ mfnr foe lno oe s h go m ofoe
if ooe s }an zf` m xf m/
Oegn |a+ xn AAM ifn n sg in` xgo mm ifgo `m m xf+ x|oe goin` xgo oo enag snm zfo xmf mm ifgo `m mfg m ofo mfr x|mf ofn`
zfo xmf/ S of s~ xf m ofo mfr x|mf ofn` } o` lx m m xf xof
fof ma ifgo `m + x m ofoe qr~x of oe o ifn n sg in` x|a
mfn xnx oefnz s/
a snm zfo xmf f } g koe fnr qr fgx oe of4 Soe qra~ mm
ifgo zfn xfr+ Soe qra~ foe xo ifg+ Soe qra~ so kr oe sg moe
sn zfo xmf x x|oe ma ifgo `m/ Xm k+ in` xgo sno AAM xfoe zfo
xmf mm f } g koe fnr qr fgx oe x|goe zfo xmf xof fof mfroe ma
Lg mg xn mfof enan go kz i fgmf in` xgo/ nr o~ k mfa xfm }
fz k/ S xf+ in` xgo sno oo mfr~o snm zfo xmf x|o ix fz sn snm
zfo xmf ifm x|goe enan go xfm fno i fgmf &x|m ifn n sg in` x|a mfn
xn oefnz s./
]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 6=
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Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`
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