sþibi bn§elir)ak;cmenjtax.gov.kh/files/p1059_20031212.pdf · racfanipñmebj/ éf¶ti 12 ex fñÚ...

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raCFanIPñMeBj/ éf¶TI 12 Ex FñÚ qñaM 2003 Rbkas sþIBI Bn§elIR)ak;cMeNj eTsrdæmRnþI rdæm®nþIRksYgesdækic© nighirBaØvtßú - )aneXIjrdæFmμ nuBaØénRBHraCaNacRkkm<úCa - )aneXIjRBHraCRkwtüelx ns¼rkt¼1198¼72 cuHéf¶TI30 Exvicäika qñaM1998 sþIBIkarEtgtaMg raCrdæaPi)alénRBHraCaNacRkkm<úCa - )aneXIjRBHraCRkmelx 02¼ns¼94 cuHéf¶TI 20 Exkkáda qñaM1994 EdlRbkas[eRbIc,ab;sþIBI karerobcM nigkarRbRBwtþeTAénKN³rdæm®nþI - )aneXIjRBHraCRkmelx ns¼rkm¼0196¼18 cuHéf¶TI24 Exmkra qñaM1996 EdlRbkas[eRbI c,ab;sþIBIkarbegáItRksYgesdækic© nighirBaØvtßú - )aneXIjJRBHraCRkmelx 02¼ns cuHéf¶TI28 ExFñÚ qñaM1993 EdlRbkas[eRbIc,ab;sþIBIhirBaØvtßú sMrab;qñaM1994 nig RBHraCRkmelx 08¼ns¼94 cuHéf¶TI30 Exvicäika qñaM1994 EdlRbkas[eRbI c,ab;sþIBIkarEktRmUvénc,ab;hirBaØvtßúsMrab;qñaM 1994 - )aneXIjRBHraCRkmelx 11¼ns¼94 cuHéf¶TI31 ExFñÚ qñaM1994 EdlRbkas[eRbIc,ab;sþIBIhirBaØvtßú sMrab;karRKb;RKgqñaM1995 nigRBHraCRkmelx Cs¼rkm¼0995¼01 cuHéf¶TI01 ExkBaØa qñaM1995 EdlRbkas[eRbIc,ab;sþIBIkarEktRmUvénc,ab;hirBaØvtßúsMrab;karRKb;RKgqñaM1995 - )aneXIjJRBHraCRkmelx ns¼rkm¼0297¼03 cuHéf¶TI24 ExkumÖ³ qñaM1997 EdlRbkas[eRbI c,ab;sþIBIsareBIBn§ - )aneXIjRBHraCRkmelx ns¼rkm¼1200¼12 cuHéf¶TI30 Exmina qñaM2000 EdlRbkas[eRbI c,ab;sþIBIhirBaØvtßúsMrab;karRKb;RKgqñaM 2001 - )aneXIjRBHraCRkmelx ns¼rkm¼0303¼009 cuHéf¶TI24 Exmina qñaM2003 EdlRbkas[eRbI c,ab;sþIBIviesaFnkmμ énc,ab;sþIvinieyaKénRBHraCaNacRkkm<úCa - )aneXIjRBHraCRkmelx ns¼rkm¼0303¼010 cuHéf¶TI31 Exmina qñaM2003 EdlRbkas[eRbI c,ab;sþIBIviesaFnkmμ énc,ab;sþIBIsareBIBn§ - )aneXIjRbkaselx 055 Rbk>shv>Bd cuHéf¶TI30 Exmina qñaM1995 sþIBIeKalkarN_CamUldæan sMrab;GnuvtþkarRbmUlBn§elIR)ak;cMeNj - )aneXIjRbkaselx 539 Rbk>shv>Bd cuHéf¶TI03 ExsIha qñaM2000 sþIBIBn§elIR)ak;cMeNj - eyagtamkarcaM)ac;énkargarRKb;RKgRbmUlBn§rbs;naykdæanBn§dar . sMerc³ CMBUkTI1 bTb,BaØtþiTUeTA

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Page 1: sþIBI Bn§elIR)ak;cMeNjtax.gov.kh/files/P1059_20031212.pdf · raCFanIPñMeBj/ éf¶TI 12 Ex FñÚ qñaM 2003 Rbkas sþIBI Bn§elIR)ak;cMeNj eTsrdæmRnþI rdæm®nþIRksYgesdækic©

raCFanIPñMeBj/ éf¶TI 12 Ex FñÚ qñaM 2003

Rbkas sþIBI

Bn§elIR)ak;cMeNj

eTsrdæmRnþI rdæm®nþIRksYgesdækic© nighirBaØvtßú

- )aneXIjrdæFmμnuBaØénRBHraCaNacRkkm<úCa - )aneXIjRBHraCRkwtüelx ns¼rkt¼1198¼72 cuHéf¶TI30 Exvicäika qñaM1998 sþIBIkarEtgtaMg

raCrdæaPi)alénRBHraCaNacRkkm<úCa - )aneXIjRBHraCRkmelx 02¼ns¼94 cuHéf¶TI 20 Exkkáda qñaM1994 EdlRbkas[eRbIc,ab;sþIBI

karerobcM nigkarRbRBwtþeTAénKN³rdæm®nþI - )aneXIjRBHraCRkmelx ns¼rkm¼0196¼18 cuHéf¶TI24 Exmkra qñaM1996 EdlRbkas[eRbI

c,ab;sþIBIkarbegáItRksYgesdækic© nighirBaØvtßú - )aneXIjJRBHraCRkmelx 02¼ns cuHéf¶TI28 ExFñÚ qñaM1993 EdlRbkas[eRbIc,ab;sþIBIhirBaØvtßú

sMrab;qñaM1994 nig RBHraCRkmelx 08¼ns¼94 cuHéf¶TI30 Exvicäika qñaM1994 EdlRbkas[eRbI c,ab;sþIBIkarEktRmUvénc,ab;hirBaØvtßúsMrab;qñaM 1994

- )aneXIjRBHraCRkmelx 11¼ns¼94 cuHéf¶TI31 ExFñÚ qñaM1994 EdlRbkas[eRbIc,ab;sþIBIhirBaØvtßú sMrab;karRKb;RKgqñaM1995 nigRBHraCRkmelx Cs¼rkm¼0995¼01 cuHéf¶TI01 ExkBaØa qñaM1995 EdlRbkas[eRbIc,ab;sþIBIkarEktRmUvénc,ab;hirBaØvtßúsMrab;karRKb;RKgqñaM1995

- )aneXIjJRBHraCRkmelx ns¼rkm¼0297¼03 cuHéf¶TI24 ExkumÖ³ qñaM1997 EdlRbkas[eRbI c,ab;sþIBIsareBIBn§

- )aneXIjRBHraCRkmelx ns¼rkm¼1200¼12 cuHéf¶TI30 Exmina qñaM2000 EdlRbkas[eRbI c,ab;sþIBIhirBaØvtßúsMrab;karRKb;RKgqñaM 2001

- )aneXIjRBHraCRkmelx ns¼rkm¼0303¼009 cuHéf¶TI24 Exmina qñaM2003 EdlRbkas[eRbI c,ab;sþIBIviesaFnkm μénc,ab;sþIvinieyaKénRBHraCaNacRkkm<úCa

- )aneXIjRBHraCRkmelx ns¼rkm¼0303¼010 cuHéf¶TI31 Exmina qñaM2003 EdlRbkas[eRbI c,ab;sþIBIviesaFnkm μénc,ab;sþIBIsareBIBn§

- )aneXIjRbkaselx 055 Rbk>shv>Bd cuHéf¶TI30 Exmina qñaM1995 sþIBIeKalkarN_CamUldæan sMrab;GnuvtþkarRbmUlBn§elIR)ak;cMeNj

- )aneXIjRbkaselx 539 Rbk>shv>Bd cuHéf¶TI03 ExsIha qñaM2000 sþIBIBn§elIR)ak;cMeNj - eyagtamkarcaM)ac;énkargarRKb;RKgRbmUlBn§rbs;naykdæanBn§dar .

sMerc³ CMBUkTI1

bTb,BaØtþiTUeTA

Page 2: sþIBI Bn§elIR)ak;cMeNjtax.gov.kh/files/P1059_20031212.pdf · raCFanIPñMeBj/ éf¶TI 12 Ex FñÚ qñaM 2003 Rbkas sþIBI Bn§elIR)ak;cMeNj eTsrdæmRnþI rdæm®nþIRksYgesdækic©

EpñkTI 1>1 ³ mUldæanénBn§ 1- dUcmanEcgkñúgmaRta 2 énc,ab;sþIBIsareBIBn§ ¬csB¦ Bn§elIR)ak;cMeNjJ ¬Bbc¦ KWCabMNul

rbs;buKÁlnivasnCncMeBaHR)ak;cMNUlRbPBkm<úCanigR)ak;cMNUlRbPBbreTs nigCabMNulrbs;buKÁl GnivasnCn cMeBaHR)ak;cMNUlRbPBkm<úCa .

EpñkTI 1>2 ³ nivasnCn nigGnivasnCn 1- cMeBaHrUbvnþbuKÁl BaküGñkCab;Bn§nivasnCn sMedAdl;rUbvnþbuKÁlEdlmannivasndæan kEnøgsñak;enA

CaeKaledIm b¤EdlmanvtþmanenAkñúgRBHraCaNacRkkm<úCaelIsBI182éf¶ enAkñúgry³eBl12ExNa mYyEdl)anbBa©b;kñúgqñaMsareBIBn§crnþ . sMrab;lkçN³vinicä½yénnivasndæanenAkm<úCa rUbvnþbuKÁlNa EdlmanlkçN³RsbtamlkçN³vinicä½ycab;BImYyeLIgeTA kñúgcMeNamlkçN³vinicä½yTaMgbIdUcxag eRkam RtUv)ancat;TukCanivasnCnenARBHraCaNacRkkm<úCa ³ k- lkçN³vinicä½yTI1RtUv)ankMNt;eTAelInivasndæanrbs;rUbvnþbuKÁl . rUbvnþbuKÁlman

nivasndæanenAkñúgRBHraCaNacRkkm<úCa RbsinebIrUbvnþbuKÁlenaH manCakm μsiT§ b¤CYl b¤Pitisnüa pÞH GKar bnÞb;CYl Genþvasikdæan .l. EdlGaceRbIR)as;)an ehIyEdl rUbvnþbuKÁlenaHEtgEtsñak;enAb¤kan;kab; .

x- lkçN³vinicä½yTI2RtUv)ankMNt;eTAtamkEnøgsñak;enACaeKaledImenAkñúgRBHraCaNacRkkm<úCa rbs;rUbvnþbuKÁlEdlCakarkMNt;tamrUbPaBCak;Esþgénkarsñak;enA edayEp¥keTAelIktþanana dUcCa mCÄmNÐlesdækic©rbs;rUbvnþbuKÁl ry³eBlsñak;enA criténkarsñak;enA TIkEnøg EdlRKYsarrbs;rUbvnþbuKÁlenaHsñak;enA KNnIFnaKarrbs;rUbvnþbuKÁl TIkEnøgEdlrUbvnþ buKÁleFVIskm μPaBsgÁmCasMxan; .

K- lkçN³vinicä½yTI3KWvtþmanrbs;rUbvnþbuKÁlenAkñúgRBHraCaNacRkkm<úCaelIsBI182éf¶ kñúgmYy elIk b¤eRcInelIkkñúgry³eBl 12 ExNamYyEdl)anbBa©b;kñúgqñaMsareBIBn§crnþ . kñúgkar kMNt;cMnYnéf¶sñak;enA enAkñúgRBHraCaNacRkkm<úCa vtþmankñúgcMENkNamYyénéf¶RtUvrab;fa Ca mYyéf¶eBj .

2- rUbvnþbuKÁlRtUv)ancat;TukfaGñkCab;Bn§GnivasnCn RbsinebIbuKÁlenaHminEmnCaGñkCab;Bn§nivasnCn bu:EnþTTYl)annUvR)ak;cMNUlRbPBkm<úCa .

3- cMeBaHnItibuKÁl BaküGñkCab;Bn§nivasnCn sMedAdl;GgÁPaB ¬nItibuKÁl¦ EdlRtUv)anbegáIt b¤RtUv )anRKb;RKg b¤EdlmanTIkEnøgRbkbGaCIvkm μCaeKaledImenAkñúgRBHraCaNacRkkm<úCa .

4- GgÁPaBmYyEdlminEmnCaGgÁPaBnivasnCn Edlkan;kab;RKwHsßanGcié®nþy_enAkñúgRBHraCaNacRkkm<úCa RtUv)ancat;TukfaCaGñkCab;Bn§GnivasnCn .

5- RKwHsßanGcié®nþy_EdlEcgkñúgkfax½NÐ4 sMedAdl;TIkEnøgeFVIGaCIvkmμCab;lab; b¤Pñak;garCanivasnCn enAkñúgRBHraCaNacRkkm<úCa Edltamry³enH buKÁlGnivasnCnRbkbGaCIvkm μTaMgGs; b¤mYycMENk rbs;xøÜnenAkñúgRBHraCaNacRkkm<úCa . RKwHsßanGcié®nþy_rYmbBa©ÚlpgEdrnUvsmaKm b¤rUbPaBTMnak; TMngepSg² b¤meFüa)ayepSg² Edltamry³enH buKÁlGnivasnCneFVIskmμPaBesdækic©enAkñúg

TMB½rTI 2

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RBHraCaNacRkkm<úCa . RKwHsßanGcié®nþy_RtUv)ancat;TukfaCanItibuKÁlnivasnCncMeBaHEtR)ak;cMNUl RbPBkm<úCab:ueNÑaH . k- RKwHsßanGcié®nþy_manCaGaT× ³

- TIkEnøgsMrab;eFVIkargarRKb;RKg - saxarbs;shRKasbreTs Pñak;gar - kariyal½yrbs;shRKasbreTs - XøaMg - eragcRk - eragCag - kEnøgykEr: GNþÚgeRbgkat b¤]sμ ½nFmμCati kEnøgykfμ b¤FnFanFmμCatiepSgeTot - ksidæan b¤kEnøgdaMduH

x- RKwHsßanGcié®nþy_manrYmbBa©ÚlpgEdrnUv ³ - kardæan kEnøgsagsg; KMeragkarsagsg; b¤KMeragkarpMÁútMelIg nigskmμPaBtamdan

BinitüEdlCab;Tak;TinnwgTIkEnøg b¤KMeragkarTaMgenaH kñúgkrNIEdlTIkEnøgsagsg; b¤KMeragkar b¤skm μPaBTaMgenaHmanry³eBlelIsBIR)aMmYyEx .

- karpþl;esvaEdlkñúgenaHmanTaMgesvaTIRbwkSapg eFVIeLIgedaynieyaCit b¤buKÁlikepSg eTotrbs;shRKasbreTs kñúgkrNIEdlskm μPaBTaMgenaH)anRbRBwtþeTAenAkñúg RBHraCaNacRkkm<úCaGs;ry³eBlsrubelIsBIR)aMmYyExenAkñúgry³eBl12ExNamYy.

K- bEnßmelIesckþIEcgkñúgvaküx½NÐ k nigvaküx½NÐ x énkfax½NÐenH buKÁlNamYyRtUv)an cat;TukCaRKwHsßanGcié®nþy_enAkñúgRBHraCaNacRkkm<úCa kñúgkrNIEdlbuKÁlenaHbMeBj l½kçx½NÐcab;BImYyeLIgeTAkñúgcMeNaml½kçx½NÐTaMgbIdUcteTA ³ - man nigeRbICaRbcaMnUvsiT§iGMNackñúgkarcuHkic©snüaenAkñúgRBHraCaNacRkkm<úCa kñúgnam

shRKasbreTsNamYy - kan;kab;CaRbcaMenAkñúgRBHraCaNacRkkm<úCanUvsþúkTMnij ehIybuKÁlenaHEtgeFVIkar

beBa©j b¤pÁt;pÁg;TMnijecjBIsþúkenaH enAkñúgnamshRKasbreTsNamYy - eFVIkarRbmUlbuBVlaP b¤eFVIkarFanar:ab;rg elIkElgEtkarFanar:ab;rgbnþnUvhaniP½yenA

kñúgRBHraCaNacRkkm<úCa kñúgnamshRKasbreTsNamYy . X- kñúgkarGnuvtþn_ rdæ)alsareBIBn§RtUvvinicä½yeTAtamkrNIedayELknImYy² eTAtamRBwtþikarN_

Cak;EsþgénkrNInImYy²faetIman b¤KμanRKwHsßanGcié®nþy_ elIkElgEtkarGnuvtþn_nUvRbkar TaMgLayénkic©RBmeRBogGnþrCati .

EpñkTI 1>3 ³ R)ak;cMNUlRbPBkm<úCa 1- RsbtammaRta 33f μ I nigmaRta 34fμ I énc,ab;sþIBIviesaFnkmμéncsB edayminmankarkMrwtRtwm

EtR)ak;cMNUldUcxageRkamenH R)ak;cMNUlRbPBkm<úCarYmman ³

TMB½rTI 3

Page 4: sþIBI Bn§elIR)ak;cMeNjtax.gov.kh/files/P1059_20031212.pdf · raCFanIPñMeBj/ éf¶TI 12 Ex FñÚ qñaM 2003 Rbkas sþIBI Bn§elIR)ak;cMeNj eTsrdæmRnþI rdæm®nþIRksYgesdækic©

k- karR)ak;Edlbg;edayshRKasGnivasnCn b¤RkumGaCIvkmμnivasnCn b¤sßab½nrbs;rdæaPi)al énRBHraCaNacRkkm<úCa

x- PaKlaPEdl)anEbgEckedayshRKasGnivasnCn K- R)ak;cMNUlBIesvakmμEdl)anbMeBjenAkñúgRBHraCaNacRkkm<úCa X- R)ak;cMNUlBIkarRKb;RKg nigesvabec©keTs Edl)anTUTat;edaybuKÁlnivasnCn g- R)ak;cMNUlEdl)anmkBI clnRTBü b¤GclnRTBü kñúgkrNIEdlRTBüenaHsßitenAkñúgRBH

raCaNacRkkm<úCa c- R)ak;sYysarEdl)anmkBIkareRbIR)as; b¤siT§ieRbIR)as;RTBüskmμGrUbIEdl)anTUTat;eday

buKÁlnivasnCnb¤buKÁlGnivasnCn tamry³RKwHsßanGciéRnþy_EdltaMgenAkñúgRBHraCaNacRk km<úCa

q- plcMeNjBIkarlk;GclnRTBü EdlsßitenAkñúgRBHraCaNacRkkm<úCa b¤plcMeNjBIkarepÞr plRbeyaCn_NamYyénGclnRTBüEdlsßitenAkñúgRBHraCaNacRkkm<úCa

C- buBVlaPFanara:b;rg b¤Fanara:b;rgbnþcMeBaHhaniP½yenAkñúgRBHraCaNacRkkm<úCa Q- plcMeNjBIkarlk;clnRTBü EdlCacMENkénRTBüGaCIvkmμμrbs;RKwHsßanGcié®nþy_rbs;

GñkCab;Bn§GnivasnCnenAkñúgRBHraCaNacRkkm<úCa j- R)ak;cMNUlBIskmμPaBGaCIvkmμrbs;buKÁlGnivasnCn tamry³RKwHsßanGcié®nþy_enAkñúg

RBHraCaNacRkkm<úCa . bEnßmelIR)ak;cMNUlRbPBkm<úCadUcmanEcgkñúgmaRta 33f μ I nigmaRta 34fμ I énc,ab;sþIBI viesaFnkmμéncsB GñkCab;Bn§nivasnCnenAkm<úCa nigGñkCab;Bn§GnivasnCn GacmanR)ak;cMNUl RbPBkm<úCaepSgeTotBIkarRbkbGaCIvkmμenAkñúgRBHraCaNacRkkm<úCa . dUcmanEcgkñúgkfax½NÐ 7 énmaRta 3f μ I énc,ab;sþIBIviesaFnkmμéncsB Bakü {GaCIvkmμ} sMedAdl;skm μPaBesdækic©rbs; buKÁlEdlmaneKaledATajykR)ak;cMNUlGMBIkarplit nigkarlk;TMnij ¬karpÁt;pÁg;TMnij¦ kar pÁt;pÁg;esva Ptisnüa karCYl b¤karlk;RTBüsm,tþi b¤skmμPaBepSgeTot . mü:ageTot kfax½NÐ 7 énmaRta 88 éncsB )ankMNt; {skmμPaBesdækic©} faCaskmμPaBrbs;buKÁlEdleFVI Canic©kal Cab;bnþ b¤mYydgmYyRKa edIm,Irk b¤minrkcMeNjJkñúgkarpÁt;pÁg; b¤manbMNgpÁt;pÁg;TMnijb¤esva[ dl;buKÁldéT kñúgeKaledAedIm,I)anGtßRbeyaCn_GVImYy .

EpñkTI 1>4 ³ R)ak;cMNUlRbPBbreTs 1- RsbtammaRta 34f μ I énc,ab;sþIBIviesaFnkmμéncsB R)ak;cMNUlNamYyEdlminRtUv)ankMNt;fa

CaR)ak;cMNUlRbPBkm<úCa dUcmanEcgkñúgEpñkTI 1>3 énRbkasenH nigmaRta 33f μ I nigmaRta 34fμ I énc,ab;sþIBIviesaFnkmμéncsB nigmaRta 35 éncsB RtUv)ancat;TukCaR)ak;cMNUlRbPB breTs .

TMB½rTI 4

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EpñkTI 1>5 ³ siT§iGMNacrbs;rdæ)alsareBIBn§kñúgkarkMNt;RbPBR)ak;cMNUl 1- dUcmanEcgkñúgmaRta 35 éncsB kñúgkrNIEdlKμanBt’manRKb;RKan;edIm,IkMNt;RbPBcMNUl b¤ebI

sinCaviFannanaEdlmanrYcmkehIy BuMGacqøúHbBa©aMg[)anc,as;las;nUvR)ak;cMNUlBIRbPBNamYy )aneTenaH rdæ)alsareBIBn§CaGñkkMNt;RbPBénR)ak;cMNUlenaH .

EpñkTI 1>6 ³ R)ak;cMNUlminCab;Bn§elIR)ak;cMeNj 1- R)ak;cMNUlEdlCab;Bn§elIR)ak;ebovtSb¤Cab;Bn§elIGtßRbeyaCn_bEnßm dUcmanEcgkñúgRbkaselx 396

Rbk>shv>Bd cuHéf¶TI27 Exmifuna qñaM1997 rbs;RksYgesdækic© nighirBaØvtßú minRtUvCab;Bn§elI R)ak;cMeNjeT .

2- cMeBaHR)ak;cMNUlEdlCaéføQñÜlpÞH nigdI RtUvGnuvtþtameKalkarN_dUcteTA ³ k- R)ak;cMNUl)anmkBIkarCYlpÞHnigdIrbs;buKÁl EdlminsßitkñúgRkbx½NÐRtUvykBn§tamrbbBit

minRtUvCab;Bn§elIR)ak;cMeNjeT . x- edayELkcMeBaHR)ak;cMNUl)anmkBIkarCYlpÞHnigdI Edl)ankt;RtakñúgRTBüskmμéntarag

tulükarrbs;buKÁlCab;Bn§tamrbbBit R)ak;cMNUlenHRtUvdak;rYmKñaCamYyplepSgeTotrbs; buKÁl edIm,IbegáItCalT§plsMrab;kMNt;Bn§elIR)ak;cMeNj .

3- minRtUvCab;Bn§elIR)ak;cMeNjeTnUv R)ak;cMNUl b¤R)ak;cMeNj Edl)anmkBIkarlk;plitplksikmμ EdlbuKÁlminEmnCaGñkCab;Bn§tamrbbBitplit)anedayxøÜnÉg eTaHbIplitplenaHminTan;Ekécñ b¤EkécñehIyk¾edayeTAtamTMlab;énkargarksikm μ . RbtibtþikartammeFüa)ay]sSahkmμ rYmTaMg karEkécñ karrkSaKuNPaB karevcx©b;sMrab;lk; BMuRtUv)ancat;TukCaTMlab;énkargarksikmμeLIy . eTaHkñúgkrNINak¾eday RbsinebIsamIbuKÁlCaGñkCab;Bn§tamrbbBit b¤RbsinebIskm μPaBksikmμ rbs;buKÁlmanplrbreRcInelIsBIkMrwtGb,brmaRtUvCab;Bn§tamrbbBit EdltRmUv[buKÁlmankatBVkic© RtUvcuHbBa¢ICaGñkCab;Bn§tamrbbBit R)ak;cMNUlBIskmμPaBksikmμrbs;buKÁlenH RtUvCab;Bn§elIR)ak; cMeNjtameKalkarN_TUeTA .

4- minRtUvCab;Bn§elIR)ak;cMeNjeT nUvR)ak;cMNUlrbs;raCrdæaPi)al b¤R)ak;cMNUlrbs;sßab½nraCrdæaPi)al elIkElgEtsßab½nNaEdleFVIGaCIvkm μrkcMeNj dUcCashRKassaFarN³CaedIm .

5- minRtUvCab;Bn§elIR)ak;cMeNjeT nUvR)ak;cMNUlrbs;GgÁkardUcmanEcgkñúgvaküx½NÐ x nigvaküx½NÐ K énmaRta 9 fμ I énc,ab;sþIBIviesaFnkmμéncsB .

6- cMeBaHGgÁkardUcmanEcgkñúgkfax½NÐ 5 énEpñkenH edIm,I)anTTYlkarelIkElgBn§ samIGgÁkarRtUv dak;BaküsMueTArdæm®nþIRksYgesdækic© nighirBaØvtßú nigRtUvpþl;ÉksarsþIBI ³ k- eKaledA nigkmμvtßúrbs;samIGgÁkar . x- eQμaH nigGasydæanrbs;buKÁlnivasCnnana EdlCasmaCikRkumRbwkSaPi)alrbs;samI

GgÁkar ¬RbsinebIman¦ . K- eQμaH nigGasydæanrbs;naykb¤bNþanayk EdlTTYlxusRtUvelIRbtibtþikarrbs;samIGgÁkar

enAkñúgRBHraCaNacRkkm<úCa RbsinebIsamIGgÁkarmancMNgTak;TgCamYyGgÁkarenAxageRkA RBHraCaNacRkkm<úCa .

TMB½rTI 5

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X- RbPB nigkareRbIR)as;mUlniFiTaMgGs;Edl)anpþl;[sMrab;Rbtibtþikarrbs;samIGgÁkarenAkñúg RBHraCaNacRkkm<úCa .

g- RTBüskmμnanaEdlsamIGgÁkar b¤GgÁkaremkan;kab;enAkñúgRBHraCaNacRkkm<úCa . c- taragKNnIrbs;samIGgÁkar . taragenHRtUvdac;edayELkBItaragKNnIrbs;GgÁkarCab;

Tak;TinEdlsßitenAxageRkARBHraCaNacRkkm<úCa . 7- karelIkElgdUcmanEcgkñúgkfax½NÐ 5 énEpñkenH minRtUvGnuvtþeTcMeBaHR)ak;cMNUlBIRTBüsm,tþi

b¤BIGaCIvkmμ EdlBMumanTak;TinCasMxan;dl;eKaledA b¤muxgarEdlCamUldæanénkarelIkElgBn§cMeBaH GgÁkarminEsVgrkcMeNj .

8- kñúgkrNImankarERbRbYlenAkñúgl½kçx½NÐnana EdlmancuHbBa¢ak;enAkñúgBaküsMulkçN³sm,tþielIkElgBn§ samIGgÁkarRtUvCUndMNwgeTArdæm®nþIRksYgesdækic© nighirBaØvtßúkñúgry³eBl15 éf¶ eRkaykalbriecäT énkarERbRbYlenH .

9- lkçN³sm,tþielIkElgBn§Edl)anpþl;[tamkaryl;RBmrbs;rdæm®nþIRksYgesdækic© nighirBaØvtßú nwg bnþmantMélGnuvtþ drabNasamIGgÁkarbMeBj)an nigbnþbMeBj)annUvl½kçx½NÐnanaEdlmanbBa¢ak; enAkñúgBaküsMuEdlnaM[mankarecjesckþIsMercyl;RBmenH .

10- R)ak;cMNUlBIGaCIvkmμminTak;TindUcmanEcgkñúgkfax½NÐ 7 énEpñkenH RtUvCab;Bn§elIR)ak;cMeNj nigBn§Gb,brma . viFansMrab;kMNt;R)ak;cMeNjénGaCIvkm μminTak;Tin nwgmanEcgenAkñúgRbkas mYyedayELk .

CMBUkTI2 viFanTUeTAsþIBIR)ak;cMeNjCab;Bn§

EpñkTI 2>1 ³ ry³eBlkMNt;Bn§ 1- dUcmanEcgkñúgmaRta 5 éncsB ³

k- Bn§elIR)ak;cMeNjJ ¬Bbc¦ GnuvtþcMeBaHrbbBit RtUvKNnaecjBIlT§pléntaragtulükar sMerc)ankñúgqñaMsareBIBn§knøgeTA .

x- RbsinCaBMumantulükarNamYy)anbBaÄb;kñúgGMLúgénqñaMNamYyeTenaH Bn§EdlRtUvbg; RtUv KitykelIR)ak;cMeNjkñúgry³evlaEdlknøgeTA cab;taMgBIéf¶putry³eBlCab;Bn§Edlknøg hYseTAenaH . cMeBaHshRKasfμ I RtUvKitcab;taMgBIéf¶EdlepþImeFVIRbtibtþikarmkTl;nwgéf¶TI 31 FñÚ énqñaMEdlRtUvKitBn§ .

K- kalebImantaragtulükarCaeRcInt²KñakñúgGMLúgénqñaMmYydEdl lT§pléntaragtulükar TaMgLay RtUvbUkrYmKñaeFVICamUldæanénBn§EdlRtUvbg; .

X- eKalkarN_edayELknanasMrab;Bn§elIR)ak;cMeNjGnuvtþcMeBaHrbbem:Akar manbBa¢ak;enA kñúgCMBUkTI 14 énRbkasenH .

2- cMeBaHshRKasEdlp¥akskm μPaB RtUvkMNt;Bn§PøamelIR)ak;cMeNjEdlsMerc)anBIéf¶TI01 Exmkra b¤BIéf¶biTkariybriecäTeRkaybg¥s;Edl)ankMNt;Bn§ rhUtdl;éf¶p¥akskmμPaBCasßaBr kñúgenH ³

TMB½rTI 6

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k- cMeBaHshRKasÉkbuKÁl RtUvKitBa©ÚlpgEdrkñúgR)ak;cMeNjCab;Bn§nUvtMélelIsénRTBüskmμ EdlGacekItman . RTBüskm μmin)anlk;naéf¶p¥akskm μPaB ¬Gclkm μ sþúkTMnij vtßúFatuedIm kargarkMBugdMeNIrkar>>>¦ RtUvcat;TukfaCakarykvijrbs;m©as;shRKas ¬epÞrBIebtikP½NÐ GaCIvkm μeTAebtikP½NÐÉkCn¦ . RTBüsm,tþiTaMgenHRtUvvaytMéltamtMélTIpSar edIm,IKitKUr tMélelIsEdlRtUvbBa©ÚleTAkñúglT§plCab;Bn§ .

x- cMeBaHshRKasnItibuKÁl EbbbTGnuvtþmanbBa¢ak;enAkñúgCMBUk 10 énRbkasenH . EpñkTI 2>2 ³ niymn½yR)ak;cMeNjCab;Bn§ 1- dUcmanEcgkñúgmaRta 7 éncsB R)ak;cMeNjCab;Bn§ KWCaR)ak;cMeNjsuT§)anmkBIlT§plTaMgGs;

énRbtibtþikarRKb;RbePTEdlshRKassMerc)an rYmbBa©ÚlTaMgtMélelIs)anmkBIkarlk;cMENknana énRTBüskmμkñúgeBlkMBugRbkbGaCIvkm μb¤enAeBlbBa©b;GaCIvkmμ RBmTaMgR)ak;cMNUlGMBIkic©Rbtibtþikar hirBaØvtßú b¤vinieyaK karR)ak; éføQñÜl nigsYysarpg . tamniymn½yenH kareFVIGaCIvkm μGVImYy Edlxusc,ab; Kμan\T§iBlGVIeTAelIPaBRtUvCab;Bn§elIR)ak;cMeNjenaHeT .

2- dUcmanEcgkñúgmaRta 8 éncsB R)ak;cMeNjCab;Bn§ekItecjBIcMnYnelIsénpldul b¤cMNUldul EdlsMerc)anGaRs½yedaymankarcMNay edIm,InaMmkvijnigrkSaTuknUvcMeNj . dUecñHR)ak;cMeNj Cab;Bn§ekItecjBIkarkat;kgKñarvagcMNUldul nigbnÞúkTaMgGs;EdlmanRbPBBIRbtibtþikarRKb;RbePT rbs;shRKaskñúgry³kalkMBugdMeNIrkarb¤enAeBlbBa©b;GaCIvkm μ . tamn½yKNenyü R)ak;cMeNj enHKWCasmtulüénKNnIlT§pl . RbtibtþikarEdlshRKassMerc)an GacTak;TgedaypÞal;nwgkmμvtßú rbs;shRKas b¤GacminTak;TgedaypÞal;nwgskmμPaBrbs;shRKas . RbtibtþikarenHGacRbRBwtþeTA kñúglkçN³CaeKaledImb¤kñúglkçN³bnÞab;bnSM . RbtibtþikarTaMgenH manCaGaT× ³ k- karlk; karpÁt;pÁg;esva kargarepSg² b¤RbtibtþikardéTeTot ¬CMnYjeCIgsar kargaryk

kMéreCIgsar sm,TansiT§iénkm μsiT§i]sSahkmμ>>>¦ x- karbeBa©jcMENkNamYyénRTBüskm μ . kñúgn½yenHkarbeBa©j KWRKb;Rbtibtþikar b¤RKb;

RBwtþikarN_EdlnaMdl;karbeBa©jcMENkNamYyénRTBüskmμrbs;shRKas ¬karlk; kardk hUtRTBüsm,tþitampøÚvc,ab; ]bharit karedaHdUr karEbgEckGMeNay kardkecjnUvRTBü skm μ>>>¦ .

3- R)ak;cMeNjCab;Bn§ KWCacMnYnlMeGogrvagtMélénRTBüskm μsuT§naeBlbiTnignaeBlebIkénry³kal kMNt;Bn§ . k- R)ak;cMeNjCab;Bn§ KWCacMnYnlMeGogrvagtMélénRTBüskmμsuT§naeBlbiTnignaeBlebIkén

ry³kalmYy EdllT§plkñúgry³kalenaHRtUv)aneRbIR)as;CamUldæansMrab;KitBn§ edayRtUv dkecjnUv]bharitbEnßm nigbUkcUlnUvral;kardkykmkeRbIR)as;pÞal;xøÜn b¤karkat;ykmun Edlm©as;shRKasÉkbuKÁl)aneFVIenAkñúgRKa . niymn½yenH)anbgðaj[eXIjfa enAkñúg R)ak;cMeNjCab;Bn§k¾manpgEdr nUvR)ak;cMeNjTaMgLayEdl)anekIteLIgkñúgkal³eTs³ EdlshRKasmin)aneFVIRbtibtþikarNamYy dUcCakrNItémøelIsEdlsMerc)ankñúgeBldk

TMB½rTI 7

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hUtRTBüsm,tþitampøÚvc,ab;kñúgeBlrwbGUs b¤kñúgeBlmanRBwtþikarN_EdlnaMdl;karTTYlR)ak; sMNgFanar:ab;rg .

x- RTBüskmμsuT§ KWCatMélBitR)akdénRTBüskmμsrub dkplbUkénxÞg;nanaxagGkmμ Edl pSMeday\NeTyüttiyCn rMls; nigsMviFanFnEdl)anbegáIteLIgedayRsbc,ab; . x1- RTBüskmμsuT§ rYmmanxÞg;sMxan;²dUcteTA ³

- Gclkm μ - tMélGclkmμepSgeTot ¬\NeTyüry³eBlEvg nigry³eBlmFüm/ PaKkmμ

Gcl½t/ mUlb½Rt>>>¦ - sþúk ¬TMnij vtßúFatuedIm nigsMPar³pÁt;pÁg;epSg² sMbkevcx©b; plitpl

kargarkMBugdMeNIrkar>>>¦ - b½NÑbNþak;TunepSg² R)ak;enAFnaKar R)ak;kñúgebLa>>> . esah‘uyRsavRCav nigGPivDÆn_ nigesah‘uyGclkm μepSgeTot ³ esah‘uyTaMgenH minbegáIt)anCatMélBitR)akdénRTBüskm μeT .

x2- \NeTyüénttiyCn ³ enHKWCabMNulR)akdRbCa nigCasßaBrTaMgeKalkarN_ nigTaMgTwkR)ak;rbs;vaEdl)ancuHkic©snüasMrab;tRmUvkarGaCIvkmμ nigEdlpSarP¢ab;eTA nwgkarRKb;RKgFmμtarbs;shRKas .

x3- rMls; nigsMviFanFn ³ xÞg;TaMgenHRtUvEt)anbegáIteLIgedayRsbc,ab; . K- ]bharit ³ ]bhariteTaHCaR)ak; b¤CavtßúkþI minEmnCaR)ak;cMeNjCab;Bn§eT . ]bharit

bEnßmedaym©as;shRKasÉkbuKÁlenAkñúgkrNIEdlmanskçIkmμRtwmRtUvenaH RtUvpat;ecjBI cMnYnlMeGogrvagtMélRTBüskmμBitnaeBlbiT nignaeBlebIkénry³eBlkMNt;Bn§ .

X- kardkykeRbIR)as;pÞal;xøÜn¬b¤karkat;ykmun¦ rbs;m©as;shRKasÉkbuKÁl manCaGaT׳ X1- kardkyknUvvtßúFatuedIm plitplsMerc TMnij esva>>> sMrab;tRmUvkarCaÉkCn

rbs;m©as;shRKasÉkbuKÁlnigRKYsarrbs;eK ¬]TahrN_ ³ rbs;hUb sMelokbMBak; brikçareKhkic© cMNIGaharsMrab;GñkbMerIkarenAePaCnIydæan sMPar³ nigesvaepSg² sMrab;shRKinsMNg;>>>¦

X2- kareRbIR)as;sMrab;tRmUvkarpÞal;xøÜnrbs;m©as;shRKasÉkbuKÁl nUvRTBüskmμrbs; shRKas ¬pÞH rfynþ>>>¦

X3- karykeFVICabnÞúkrbs;shRKas nUvesah‘uysMrab;tRmUvkarpÞal;xøÜn rbs;m©as;shRKas ÉkbuKÁl nigRKYsarrbs;eK ¬QñÜlpÞH esah‘uyeFVIdMeNIr esah‘uyelIGñkbMerI>>>¦

X4- kardkykeRbIR)as;pÞal;xøÜnnUvsac;R)ak; manCaGaT× ³ - laPkarpþl;CUnm©as;shRKasÉkbuKÁl b¤shB½T§rbs;eK

- ral;TwkR)ak;Edl)andkykeTAeRbIR)as;pÞal;xøÜnBIkñúgshRKas ¬ R)ak;dk BIebLa b¤ FnaKar R)ak;kat;ykpÞal;BIkarTUTat;rbs;GtifiCn>>>¦

g- karlk;[m©as;PaKTunnUvTMnijb¤esvataméføTabCagéføFmμtaEdlGnuvtþcMeBaHttiyCn ³ enHKWCa sT§aTanmYyminFmμtaEdlRtUvCab;Bn§ .

TMB½rTI 8

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c- niymn½yénR)ak;cMeNjCab;Bn§enH GacjúaMgCaGaT×[mankarkMNt;Bn§elI ³ - karlubecalbMNulxagGkmμ - karkat;bnßybMNul Edlm©as;bMNul)anpþl;[shRKas - KNnITaMgLayénRTBüGkmμ EdlCak;EsþgKμankarBit ¬RKb;bMNulKμanPsþútagbBa¢ak;

EdlnaMdl;karekIneLIgnUvRTBüskm μBit RtUvEtKitbBa©ÚlmkvijkñúgR)ak;cMeNjCab;Bn§¦ - karbegáIteLIgvijxagRTBüskmμnUvxÞg;EdlePøc ¬edayehtufamankarekIneLIgénRTBü

skm μsuT§¦ q- niymn½yénR)ak;cMeNjCab;Bn§ EdlEp¥kelIkarERbRbYlénRTBüskmμsuT§)anGnuBaØat[man

karEktRmUvelIral;karxusqÁg EdlmanenAkñúgtaragtulükarenAeBlbBa©b;kariybriecäTNamYy ehIyRbsinebIkarEktRmUvenHnaM[ b¤mankarekIneLIgénKNnIRTBüskmμ ¬ Gclkmμ sþúk

sac;R)ak; KNnIGtifiCn b¤KNnI\NayikepSg²>>¦ b¤mankarfycuHénKNnIRTBüGkmμTaMg Lay b¤mankarfycuHénKNnIrMls;b¤sMviFanFn karekIneLIgénRTBüskm μsuT§EdlekItecj BIkarEktRmUvenHtRmUv[mankarkMNt;eLIgvijnUvR)ak;cMeNjCab;Bn§énkariybriecäTenaH . GñkCab;Bn§mansiT§iEknUv taragtulükarnaeBlebIkénkariybriecäT EdlenAkñúgry³kalén GaCJayukal elIkElgEttaragtulükarnaeBlebIkénkariybriecäTTImYy énry³kalén GaCJayukal ¬EdlRtUvsßitenAxageRkAry³kalénGaCJayukal¦ EdlminRtUvb:HBal;eT .

EpñkTI 2>3 ³ niymn½yénRTBüskmμGaCIvkmμ 1- edayehtufa tMélénRTBüskm μsuT§naeBlbiTnigeBlebIkkariybriecäT RtUv)aneRbIR)as;eFVICamUldæan

sMrab;kMNt;Bn§enaH dUecñHRtUvmankarkMNt;RbePTénRTBüskmμEdlCacMENkénebtikP½NÐrbs; shRKas ¬b¤RTBüskmμGaCIvkmμ¦ . niymn½yénRTBüskmμGaCIvkmμrbs;shRKas mankarxusKña GaRs½yedayshRKasenaHCashRKasÉkbuKÁlb¤CashRKasnItibuKÁl .

2- RTBüskm μGaCIvkm μrbs;shRKasÉkbuKÁl RtUveKarBtameKalkarN_dUcteTA ³ k- sMrab;eKaledAxagsareBIBn§ m©as;shRKasRtUvEjk[dac;BIKñaenAkñúgebtikP½NÐrbs;xøÜnrvag

cMENkTaMgLayEdlbegáItRTBüskm μGaCIvkm μénshRKasÉkbuKÁl CamYynwgGVIEdlbegáItCa ebtikP½NÐÉkCnrbs;m©as;shRKas . karkt;RtakñúgtaragtulükarbegáItCalkçN³vinicä½y xusKña rvagRTBüskmμGaCIvkm μ nigebtikP½NÐÉkCn .

x- RbB½n§sareBIBn§km<úCa KWCaRbB½n§ {Bn§viPaKtamRbePTcMNUl} EdlQrelIkarkMNt;Bn§ cMeBaHRbePTcMNUlnImYy²dac;BIKña ehIyEdlkñúgenHsMrab;RbePTcMNUlnImYy² RtUveKarBeTA tamEbbbTkMNt;mUldæanKitBn§ nigeTAtamkarKitBn§edayELk² .

K- kareKarBtamviFanTaMgLayGMBImUldæankMNt;Bn§ nigkarKitBn§énbNþaBn§viPaKtamRbePT cMNUl )annaMdl;karbegáItecjnUveKalkarN_Edlfa m©as;shRKasÉkbuKÁlBMumansiT§iGac kt;Rtak¾)an b¤minkt;Rtak¾)annUvcMENkNamYyénRTBüskmμb¤RTBüGkmμenaHeT .

X- sMrab;eKaledAxagsareBIBn§ m©as;shRKasÉkbuKÁlRtUvkt;RtakñúgtaragtulükarénshRKasxøÜn nUv cMENkTaMgGs;énRTBüskmμnigRTBüGkmμEdlCab;Tak;TgnwgRbtibtþikarGaCIvkmμ . tamenH m©as;shRKasRtUvkt;RtaCadac;xatkñúgtaragtulükarénshRKasxøÜnnUv ³

TMB½rTI 9

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- ral;GclkmμeRbIR)as;sMrab;kareFVIskmμPaBGaCIvkmμ ¬ CaGaT×man lMenAdæan mUlniFi BaNiC¢kmμ sMPar³dwkCBa¢Ún>>>¦. GclkmμTaMgLayEdleRbIR)as;cMruH ¬ sMrab;GaCIvkmμ nigtRmUvkarCaÉkCn¦ k¾RtUvEtkt;RtapgEdrkñúgRTBüskmμéntaragtulükar

- ral;RTBüskm μcrnþEdlTak;Tgdl;kareFVIskm μPaBGaCIvkmμ ¬ sþúkTMnij plitpl vtßúFatuedIm \NeTyü R)ak;kñúgéd>>>¦

- ral;tMélénRTBüGkmμTak;Tgdl;kareFVIskmμPaBGaCIvkmμ ¬ km©IsMrab;eFVIhirBaØb,Tan dl;karTijGclkmμ bMNulry³eBlxøI mFüm nigEvg >>>¦ .

g- m©as;shRKasÉkbuKÁl minRtUv)anGnuBaØat[kt;RtakñúgtaragtulükarshRKasxøÜneTnUv RTBüskmμ b¤RTBüGkmμEdlminTak;Tgdl;kareFVIskmμPaBGaCIvkmμ . tamn½yenH m©as;shRKas minGackt;RtakñúgRTBüskmμéntaragtulükarshRKasxøÜneT nUvGclnRTBüb¤cMENkNamYy énGclnRTBüEdlminbMerIskm μPaBGaCIvkmμ ¬ ]TahrN_ pÞHsMrab;sñak;enA ¦ . dUcKñaEdr kar[x©Í b¤karx©Ibul EdlminTak;Tgdl;skmμPaBGaCIvkmμ minGackt;RtakñúgbBa¢IKNenyü shRKas)aneT . dUecñHtaragtulükarénshRKasÉkbuKÁl RtUvEtKUsbBa¢ak;[eXIjnUv ral;RTBüskmμ nigRTBüGkmμ EdlmanlkçN³bMerIGaCIvkm μtamcrwttamkardak;eRbIR)as;b¤tam eKaledA b:uEnþRtUvbgðajEttMélTaMgenHEtb:ueNÑaH .

c- vi)aksareBIBn§EdlpusecjBIkarEjkdac;BIKñarvagRTBüskm μGaCIvkm μ nigebtikP½NÐÉkCn manlkçN³sMxan;Nas; BIeRBaH ³ - bnÞúkEdlykmkKitsMrab;karkMNt;lT§plCab;Bn§ KWCabnÞúkTaMgLayEdlTak;Tgnwg

cMENkénRTBüskmμGaCIvkmμ . tamn½yenH bnÞúkTaMgLayEdlTak;Tgdl;RTBüskmμ min)ankt;Rtaxagskm μéntaragtulükar minRtUvkat;ecjeT . bnÞúkTaMgLayénkm μsiT§i ¬esah‘uylT§km μ rMls; Fanar:ab;rg CYsCulFM>>>¦ EdlTak;Tgdl;RTBüskm μEdl min)ankt;RtaxagRTBüskmμéntaragtulükark¾minRtUvkat;ecjEdr eTaHbIRTBüskmμTaMg enH)ancUlrYmkñúgGaCIvkm μk¾eday .

- karepÞrRTBüskmμBIRTBüskmμGaCIvkm μeTAebtikP½NÐÉkCn ¬ dkecjBIRTBüskmμ GaCIvkmμ ¦ KWCakarlk;EdlbNþal[mantMélelIsRtUvCab;Bn§ b¤tMélxVHRtUvkat;ecj .

- RbtibtþikarbRBa©as KWkarepÞrRTBüskmμBIebtikP½NÐÉkCneTARTBüskm μGaCIvkm μ KWCa ]bharit . ]bharitenH RtUveFVIKNenyükm μtamtMélBitR)akdnaéf¶EdlmankarepÞr enH .

3- RTBüskm μGaCIvkm μrbs;shRKasnItibuKÁl RtUveKarBtameKalkarN_dUcteTA ³ k- RTBüskmμGaCIvkm μ KWCaebtikP½NÐrbs;shRKas . CaKtiyutþi RTBüskm μGaCIvkm μrbs;

shRKasnItibuKÁl RtUvdac;edayELkBIebtikP½NÐrbs;GñkcUlh‘unb¤m©as;h‘un . x- sMrab;Rkumh‘unEdlbegáIteLIgedayKμanmUldæanc,ab; RTBüskmμnanaEdlGñkcUlh‘un)anyl;

RBmdak;CakmμsiT§irYm RtUvEtkt;RtaxagRTBüskm μéntaragtulükar .

TMB½rTI 10

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EpñkTI 2>4 ³ viFanKNenyü 1- cMeBaHGñkCab;Bn§tamrbbBit EdleRbIviFIKNenyütamRbB½n§KNenyüCaFrmanenAkñúgRBHraCaNacRk

km<úCa R)ak;cMNUlRtUvKitbBa©ÚlenAkñúgqñaMEdlcMNUlenaH)anekIteLIg eTaHbIR)ak;cMNUlenaH)an TUTat; b¤minTan;TUTat;kþI . karkat;kgcMNayNamYyGaceFVIeTA)an luHNaEtehtukarN_bBa¢ak;nUv bnÞúkrbs;GñkCab;Bn§)anekIteLIg lT§plénskm μPaBesdækic©EdlCab;Tak;Tgdl;xÞg;cMNayenaH)an ekIteLIg nigcMnYnTwkR)ak;EdlCabnÞúkrbs;GñkCab;Bn§Gacbgðajc,as;las; .

2- cMeBaHkic©karCMnYjEdlKittMélCarUbiyvtßúbreTs RtUvGnuvtþtameKalkarN_dUcteTA ³ k- shRKasRtUvGnuvtþtamviFanTUeTAEdl)ankMNt;fa cMeBaHral;kic©karCMnYjEdl)aneFVIeLIgCa

rUbiyvtßúbreTs RtUvkt;RtacUlkñúgbBa¢IKNenyüCaR)ak;erolkm<úCa edayeRbIGRtabþÚrR)ak;na éf¶eFVIkic©karCMnYj ¬éf¶eFVIvikáybRt b¤éf¶TUTat;R)ak;buerRbTan b¤R)ak;rMedaH¦ .

x- kñúgkrNImanRbB½n§FanakarbþÚrR)ak; \NeTyü nigbMNul RtUvbþÚrCaR)ak;erolelImUldæanén GRtabþÚrR)ak;naeBlkMNt;Edl)anEcgkñúgkic©snüa .

K- kalNa\NeTyünigbMNul)anekIteLIgnigRtUv)anTUTat;enAkñúgkariybriecäTEtmYyenaH cMnYn lMeGogEdl)anBinitüeXIjrvagtMélnaeBlekIteLIgnigkt;cUlbBa¢I nigtMélnaeBlTUTat;sg KWbegáIt)anCaxatb¤cMeNjBIkarbþÚrR)ak; EdlRtUvkt;RtakñúgbnÞúkhirBaØvtßúb¤plhirBaØvtßúén kariybriecäT .

X- naeBlbBa©b;kariybriecäT \NeTyünigbMNulCarUbiyvtßúbreTs RtUvvaytMéltamGRta bþÚrR)ak;naéf¶biTkariybriecäT . R)ak;lMeGog)anmkBIkarvaytMélenHRtUvkt;RtaPøamCa xat b¤cMeNjBIkarbþÚrR)ak; .

g- enAkñúgkariybriecäTbnÞab; enAeBlTUTat;\NeTyü b¤bMNulBak;B½n§xat b¤cMeNjBIkarbþÚr R)ak; RtUvkt;RtaeLIgtamR)ak;lMeGogrvagtMélrbs;vaenAeBlTUTat; nigtMélrbs;vanaeBl biTénkariybriecäTmun .

c- cMeBaHsac;R)ak;CarUbiyvtßúbreTsEdlshRKasmanenAcugkariybriecäT shRKasRtUvGnuvtþ tamviFIdUcKñanwgviFanEdl)anEcgsMrab;\NeTyü nigbMNulénvaküx½NÐ X énkfax½NÐ enH .

EpñkTI 2>5 ³ karEktRmUveRkAKNenyü 1- tamviFanKNenyü R)ak;cMeNjBit KWCasmtulüénKNnI{lT§plénkariybriecäT} . b:uEnþeday

ehtumanbTb,BaØtþisareBIBn§edayELkenaH lT§plBitKNenyüRtUvEtCakmμvtßúénkarEktRmUveRkA KNenyüEdlmankarbBa©Úlmkvij nigkarkat;ecj dUcmanEcgkñúgkfax½NÐ 1 énEpñkTI 9>1 énRbkasenH .

EpñkTI 2>6 ³ eKalkarN_rYmsþIBIbnÞúkPsþútag ¬maRta 119 éncsB¦ 1- enAeBlEdlGñkCab;Bn§min)anrkSaTukÉksarRKb;RKan;b¤k¾min)anpþl;Bt’manRKb;RKan; rdæ)alsareBIBn§

mansiT§ikMNt;Bn§ b¤kMNt;Bn§eLIgvijelIGñkCab;Bn§ edayEp¥kelImUldæanénBt’manCak;lak;Edl

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rdæ)alsareBIBn§man . bnÞúkPsþútagedIm,IbBa¢ak;fa R)ak;Bn§Edlrdæ)alsareBIBn§kMNt;minRtwmRtUv KWsßitenAelIGñkCab;Bn§ .

2- enAeBlNaEdlR)ak;cMNUlCab;Bn§ b¤R)ak;cMNUlEdl)anRbkasedayGñkCab;Bn§ manPaBxusKñaeRcIn eFobeTAnwgkarTijRTBüskmμb¤vtßúnana EdleFVI[eXIjcMNaysþúksþmÖrbs;GñkCab;Bn§elceFøaeLIg enaH rdæ)alsaeBIBn§mansiT§ikMNt;Bn§b¤kMNt;Bn§eLIgvij edayEp¥kelImUldæanénR)ak;cMNUl)a:n; sμan smRsbeTAnwgTMhMéncMNayedIm,ITijRTBüskmμb¤vtßúnanaEdlelceFøaenaH . bnÞúkPsþútag edIm,IbBa¢ak;faR)ak;Bn§Edlrdæ)alsareBIBn§kMNt;manlkçN³minRtwmRtUv KWsßitenAelIGñkCab;Bn§ .

EpñkTI 2>7 ³ eKalkarN_rYmsþIBIsMviFanFn 1- RsbtammaRta 6 éncsB karkat;kgcMNayNamYyGaceFVIeTA)an luHNaEtehtukarN_bBa¢ak;nUv

bnÞúkrbs;GñkCab;Bn§)anekIteLIg lT§plénskmμPaBesdækic©EdlCab;Tak;Tgdl;xÞg;cMNayenaH)an ekIteLIg nigcMnYnTwkR)ak;EdlCabnÞúkrbs;GñkCab;Bn§Gacbgðajc,as;las; . dUecñH eRkAEtBIFnaKar nigsßab½nsBa¢½yFnkñúgRsuk shRKasnanaminRtUv)anGnuBaØat[eFVIsMviFanFnsMrab;ra:b;rgbnÞúkcMNay b¤karxatbg;nanaEdlminTan;ekItmaneLIgCak;EsþgenaHeT eTaHbIlT§PaBénkarekItmanbnÞúkcMNay b¤karxatbg;TaMgenHmankMrwtx<s; b¤Cak;lak;y:agNak¾eday .

2- cMeBaHFnaKarnigsßab½nsBa¢½yFnkñúgRsuk shRKasTaMgenHRtUv)anGnuBaØat[eFVIsMviFanFnsMrab; \NeTyüCab;sgS½y edIm,IkMNt;R)ak;cMeNjCab;Bn§ .

CMBUkTI3 viFanTUeTAsþIBIsþúk nigkargarkMBugdMeNIrkar

EpñkTI3>1 ³ niymn½y 1- sþúkekItecjBIRTBüskmμTaMgGs;CakmμsiT§irbs;shRKas

KWRTBüskmμEdlcUlrYmkñúgCMuGaCIvkmμénshRKas edIm,I ³ k- b¤mYylk;kñúgsPaBedIm b¤lk;eRkaykarEkécñ b¤eRkaykarplit x- b¤mYyeRbIR)as;Gs;kñúgdMNak;kaleRbIR)as;dMbUg .

2- sþúkrYmman ³ - TMnijnana sMPar³pÁt;pÁg; ¬vtßúFatuedIm vtßúFatu nigsMPar³eRbIR)as; sMPar³evcx©b;>>>¦

plitpl ¬plitplBak;kNþalsMerc plitplsMerc kaksMNl; b¤vtßúFatusMrab;ykeTA EkécñeLIgvij¦

- kargarkMBugdMeNIrkar ³ enHKWCaRTBüskmμ b¤esva EdlkMBugkekIteLIgenAkñúgdMeNIrkar plitkm μ .

3- RtUvcat;TukCasþúk)annUvral;plitplEdlCakm μsiT§irbs;shRKas eTaHbIRTBüskmμTaMgenaHsßitenA kñúg b¤sßitenAeRkATItaMgpÞal;rbs;shRKask¾eday .

4- enAeBleFVIsareBIP½NÐplitpl nigTMnijEdlshRKasminTan;)anTTYl b:uEnþEdleKGaccat;Tuk edayR)akdRbCafaCakmμsiT§irbs;shRKasehIyenaH RtUvEtqøúHbBa©aMgkñúgsþúk nigRtUvEtkt;RtacUl taragtulükarénkariybriecäT .

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5- TMnij vtßúFatu b¤plitplEdlsþúkTukenAkñúgXøaMgq¶ay²enAkñúgRBHraCaNacRkkm<úCa b¤enAbreTs b¤Edl)anRbKl;[GñkeRkA[eKEfTaM[ b¤CabeBaØI b¤Cakardak;Fana b¤Cakar[x©I RtUvEt)anqøúHbBa©aMg kñúgRTBüskmμénshRKasEdlenAEtCam©as;km μsiT§i .

6- CarYm RtUv)ancat;TukfaCasþúknUvplitplEdlbMeBjl½kçx½NÐTaMgBIrdUcxageRkam ³ k- plitplCakm μsiT§irbs;shRKasnaéf¶eFVIsareBIP½NÐ ¬eTaHsßitkñúgXøaMgrbs;shRKas b¤epJI

TukenAkñúgXøaMgrbs;GñkdéTkþI¦ x- plitplmaneKaledA b¤mYyTuksMrab;plit b¤mYyTuksMrab;lk;eTAvijkñúgsPaBedImb¤bnÞab;BI

EkécñrYc ¬KWcMENkcl½tkñúgRTBüskmμshRKasEdlminGaceFVIGclkmμ)an¦ . 7- kargarkMBugdMeNIrkar KWCakargarkMBugRbRBwtþeTAnaeBlbBa©b;kariybriecäT . kargarkMBugdMeNIrkar

eRcInekItmanenAkñúgshRKassMNg; shRKassaFarN³kar nigbNþashRKasEdlGnuvtþkargar eday]bkrN_FunF¶n; nigEdleRbIry³eBlEvgkñúgkarplit .

8- shRKasminRtUvqøúHbBa©aMgkñúgsþúkeT nUv ³ k- RTBüskmμ)anlk; EtminTan;RbKl; x- RTBüskmμ)anRbKl; EtminTan;eFVIvikáybRt .

9- cMeBaHKNnIsþúk nigKNnIplitplkMBugplit eKGacEbgEckCa ³ k- KNnIvtßúFatuedIm nigsMPar³pÁt;pÁg; ³ KNnIenHkt;RtanUvvtßú nigvtßúFatu)anEkécñeRcInb¤tic

EdlsMrab;bBa©ÚlkñúgFatupSMénplitplkMBugEkécñb¤plit . x- KNnIpÁt;pÁg;epSg² ³ KNnIenHkt;RtanUvvtßú nigvtßúFatu)anEkécñeRcInb¤tic EdleRbIR)as;

Gs;enAeBleRbIdMbUg b¤eRbIR)as;Gs;edayqab;rh½s EdlcUlrYmkñúgkarEkécñb¤kñúgplitkmμeday mincUlkñúgFatupSMénplitplEkécñb¤plit b¤EdlRtUv)aneRbIR)as;kñúgGaCIvkmμCasMbkevcx©b; . kñúgenHKWman ³ x1- vtßúFatueRbIR)as; x2- sMPar³pÁt;pÁg;eRbIR)as;

- eRKOgeqH - sMPar³EfTaM - sMPar³pÁt;pÁg;eragCag nigeragcRk - sMPar³pÁt;pÁg;XøaMg - sMPar³pÁt;pÁg;kariyal½y

x3- sMbkevcx©b; - sMbkevcx©b;minRbmUlvij - sMbkevcx©b;RbmUlvijEdlminGackt;PinPaK)an .

K- KNnIkMBugplitRTBüskmμ³ KNnIenHkt;RtaplitplkMBugplit nigkargarkMBugdMeNIrkar . X- KNnIkMBugplitesva ³ KNnIenHkt;RtakarsikSaRsavRCav nigkarpÁt;pÁg;esva EdlminTan;cb;

nigEdlGnuvtþtamkic©snüamYyEdlmin)aneRKagTuknUvkarepÞrkmμsiT§iCabeNþIr² b¤kt;Rtakar

TMB½rTI 13

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sikSaRsavRCavnigkarpÁt;pÁt;pÁg;esvaEdl)ancb;ehIy Etkic©snüa)anEcgfaTal;Etmankar yl;RBmrbs;GtifiCnelItMél eTIbkargarenHkøayCa\NeTyü)an .

g- sþúkplitpl kñúgenHman ³ g1- plitplBak;kNþalsMerc KWplitplEdl)andl;dMNak;karbegðIyNamYy b:uEnþ

RtUvTuksMrab;bBa©ÚlkñúgdMNak;fμ ImYyeToténCMuplitkmμ g2- plitplsMerc ³ KWplitplEdl)andl;dMNak;karbegðIyCasßaBrkñúgCMuplitkm μ g3- plitplkaksMNl;¬b¤vtßúFatuRbmUl)an¦ ³ KWCakaksMNl;BIplitkmμ Edltam

Fm μtaeKTuksMrab;lk; ¬]TahrN_ kMeTcRkNat; kMeTceQI kMeTcelahFatu kMeTcRkdas>>>¦ b¤CavtßúFatuRbmUl)an dUcCabMENk nigvtßúFatuepSg²EdlRbmUl )anenAeBlEdlGclkmμNamYyRtUveKQb;eRbIR)as; b¤RtUveKruHerI edaHbMEbk . vtßúFatuTaMgenH eKTuksMrab;eRbIR)as;kñúgCMuGaCIvkmμ b¤TuksMrab;lk;eday minEkécñ .

c- sþúkTMnij ³ KWCavtßú nigplitpl EdlshRKasTijedIm,Ilk;eTAvijedaymin)ac;Ekécñ . karEkécñEdleFVIelITMnij ehIyEdlbegáInbriyaTanplitkm μrbs;TMnijTaMgenaH KW)anpøas; RTg;RTayTMnijTaMgenaHCaplitplsMerc .

q- sþúkkMBugeFVIdMeNIrtampøÚv ³ KNnIenHkt;Rta ³ q1- vtßúFatu sMPar³pÁt;pÁg; nigTMnij minTan;)anTTYlbBa©ÚlXøaMg b:uEnþ)ankøayCa

km μsiT§irbs;shRKasehIy q2- plitplnigTMnij beBa©jBIXøaMgkMBugRbKl;[GtifiCn b:uEnþenACakm μsiT§irbs;

shRKasenAeLIy q3- vtßúFatu sMPar³pÁt;pÁg; plitpl nigTMnij TukenAkEnøglk;EdlsßitenAeRkA

TIsñak;kar b¤epJITukenAttiyCn . EpñkTI 3>2 ³ karvaytMélsþúk 1- karvaytMéltambriyaTanlT§kmμ ³ KWkarvaytMéltambriyaTanTijBitEdlpSMeLIgeday ³

k- éføTijtamvikáybRt . karcuHéfø karbnßyéfø b¤karbgViltMélEdlBak;B½n§nwgGñkpÁt;pÁg; )anyl;RBmpþl;[ RtUvkat;ecjBIéføTij .

x- bnÞúkbnÞab;bnSMBak;B½n§BitR)akddl;karTijnigkarpÁt;pÁg; dUcCakardwkCBa¢Ún esah‘uyqøgkat; R)ak;kMérnigkMéreCIgsar kardak;TMnijcuH karelIkdak;lIEsg Bn§KynigBn§GakrepSgeTot elIkElgEtBn§GakrEdlGacTamTarvij)an CaGaT× Gtb . cMNayTUeTAénkarpÁt;pÁg; nigcMNaykñúgkarsþúk minRtUvKitbBa©ÚlkñúgbriyaTanlT§kmμeT . karxatnigkarx¢Hx¢ayCa yfaehtu RBmTaMgbnÞúkhirBaØvtßúpg k¾minRtUvKitbBa©ÚlkñúgbriyaTanenHEdr .

2- karvaytMéltambriyaTanplitkm μ ³ briyaTanplitkmμRtUvpSMeLIgeday ³ k- briyaTanlT§kmμénvtßúFatu nigsMPar³pÁt;pÁg; Edl)aneRbIR)as;sMrab;plitkm μ .

TMB½rTI 14

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x- bnÞúkpÞal;Edl)ancMNay edIm,InaMplitpleTAdl;kEnøg nigkñúgsPaBEdlplitplenaH sßitenA . shRKasGacbUkbBa©ÚlnUvbnÞúkRbeyalkñúglkçN³EdlbnÞúkenaHGacbBa©Úly:ag RsYl nigy:agsmehtupleTAkñúgbriyaTanplitkmμénsþúk .

K- CaTUeTAminRtUvKitbBa©ÚlkñúgbriyaTanplitkmμeTnUv esah‘uyrdæ)alTUeTA esah‘uysþúk plitpl esah‘uyRsavRCavnigGPivDÆn_ nigbnÞúkhirBaØvtßú .

3- karkMNt;briyaTanbeBa©jénsþúk ³ k- cMeBaHGIv:an; rbs;rbr b¤Rkumvtßú Edldac;edayELkBIKña nigEdlGacsMKal;mYy²)an

briyaTanénsþúkRtUvkMNt;tambriyaTanbBa©ÚlsþúksMrab;GIv:an; rbs;rbr b¤RkumvtßúnImYy²enaH . x- cMeBaHGIva:n;b¤vtßúEdledaHdUrKña)an nigEdlminGacsMKal;ecjBIKñamYy²)an RtUv)anGnuBaØat

[eRbIviFIBIry:agdUcxageRkamenH sMrab;kMNt;briyaTanénsþúk ³ x1- briyaTanmFümPaKsmta EdlmanBIrrebob ³

- briyaTanmFümPaKsmtaRbcaMEx ³ kñúgenH briyaTanÉktaénsþúkkñúgExNa mYy RtUves μ InwgplbUkénbriyaTanénsþúkedImEx nigbriyaTancUlénkarTij b¤plitkmμTaMgGs;enAkñúgExenaH ykeTAEcknwgplbUkénbrimaNsþúkedImEx nigbrimaNénkarTij b¤karplitTaMgGs;enAkñúgExenaH . briyaTanÉkta Edl)anKNnaeXIjenH RtUvykeTAeRbIR)as;sMrab;vaytémøTMnijecjTaMgGs; enAkñúgExenaH .

- briyaTanmFümPaKsmtaeRkayeBlbBa©Úlmþg² ³ briyaTanÉktaénkar beBa©jsþúkEdl)aneFVIeLIgeRkaykarbBa©ÚlsþúkNamYy RtUves μ InwgplbUkén briyaTansþúkEdlenAsl;munkarbBa©ÚlenaH nigbriyaTanénkarbBa©ÚlenaHyk eTAEcknwg plbUkénbrimaNsþúkEdlenAsl;munkarbBa©ÚlenaHnigbrimaNén karbBa©ÚlenaH . briyaTanÉktaEdl)anKNnaeXIjenH RtUvykeTA eRbIR)as;sMrab;vaytémøTMnijecjrhUtdl;mankarbBa©ÚlTMnijf μ IeTot .

x2- viFIcUlmunecjmun (FIFO) ³ kñúgviFIenHmankarkMNt;faRTBüEdlcUlsþúkmun RtUv beBa©jmun . dUecñHsþúkcugeRkay RtUvvaytMéltambriyaTancUlénRTBüEdlcUl eRkayeKbMput . kñúgviFIenH RTBükñúgsþúkRtUv)anRbmUlpþúMCacegáam² eTAtameBl bBa©Úlsþúk nigtamtMél .

EpñkTI 3>3 ³ karvaytMélkargarkMBugdMeNIrkar 1- kargarkMBugdMeNIrkar RtUvvaytMéltambriyaTanplitkmμEdlpSMeLIgCaGaT×eday ³

- briyaTanénsMPar³nanaEdl)aneRbIR)as; - briyaTanénsMPar³EdlminTan;)anykeRbIenAeLIy b:uEnþ)anpÁt;pÁg;dl;kardæanehIy - cMNayBlkmμ - esah‘uykardæan

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- mYyPaKénesah‘uyTUeTAénTIsñak;kar nigmYyPaKénrMls; EdlCaTUeTAeRcInEtvaytémø tamrebobem:Akar . shRKasminGacykmkKitbBa©Ül)aneTnUvesah‘uysuT§saFxag BaNiC¢kmμnigxagrdæ)al RBmTaMgesah‘uyhirBaØvtßú .

CMBUkTI4 viFanTUeTAsþIBIplénGaCIvkmμ

EpñkTI 4>1 ³ eKalkarN_ 1- shRKasCab;Bn§tamrbbBit RtUvGnuvtþtameKalkarN_;KNenyüTUeTA . sMrab;eKaledAénBbc

cMNUlRtUvEtkt;bBa©ÚlenAkñúgkariybriecäTEdlxÞg;cMNUlenaH)anekIteLIg eTaHbIR)ak;cMNUlenaH )anTUTat; b¤minTan;TUTat;kþI ¬Ca\NeTyümYyEdlTTYl)an nigGacTar)anedayshRKas¦ .

2- cMeBaHshRKasEdleFVIkarpÁt;pÁg;TMnijb¤esva shRKasRtUvkt;RtacMNUlenAeBlpÁt;pÁg; . k- eBlpÁt;pÁg;TMnijb¤esva KWCaeBlEdlGñkpÁt;pÁg;RtUvecjvikáybRt b¤CaeBlEdlGñkpÁt;pÁg;)an

ecjvikáybRt RbsinebIvikáybRtenaHRtUv)anecjmuneBlEdlGñkpÁt;pÁg;RtUvecjvikáybRt . x- kñúgkrNITMnijb¤esvaRtUv)anykeTAeRbIR)as;pÞal;xøÜn eBlpÁt;pÁg;KWCaeBlEdlTMnijenaHRtUv

)anykeTAeRbIR)as;dMbUg b¤CaeBlEdlesvaRtUv)anbMeBjrYcral; . K- kñúgkrNITMnijb¤esvaRtUv)anpÁt;pÁg;kñúglkçN³CaGMeNay eBlpÁt;pÁg;KWCaeBlEdlTMnijRtUv

)anRbKl;[ eTaHmanlkçN³CakarepÞrsiT§ieRbIR)as;b¤siT§icat;EcgkþI b¤eBlEdlesvapÁt;pÁg; [RtUv)anbMeBjrYcral; .

X- cMeBaHTMnijpÁt;pÁg;eRkamkic©snüaCYledaymanl½kçx½NÐTijpþac;b¤PtisnüahirBaØvtßúeBlpÁt;pÁg; KWCaeBlEdlTMnijRtUv)anRbKl;[eTaHmanlkçN³CakarepÞrsiT§ieRbIR)as;b¤siTi§cat;EcgkþI .

g- kñúgkrNIEdlTMnijRtUv)anpÁt;pÁg;eRkamkic©snüaCYl b¤TMnijb¤esvaRtUv)anpÁt;pÁg;eRkamkic© snüa b¤c,ab;EdlEcgGMBIkarTUTat;eRcInelIk b¤esvaRtUv)anpÁt;pÁg;Cab;bnþ TMnijb¤esvaenaH RtUvcat;Tukfa)anpÁt;pÁg;rYcral; cMeBaHcMENkEdl)anpÁt;pÁg;rYcral;kñúgry³eBlénkic©snüa b¤ry³eBlEdlc,ab;)ankMNt; ehIyeBlpÁt;pÁg;éncMENkEdl)anpÁt;pÁg;rYcral;nImYy² KWCa kalbriecäTmuneKkñúgcMeNamkalbriecäTEdlkarTUTat;RtUvdl;kMNt; nigkalbriecäTEdl)an TTYlkarTUTat; .

c- sMrab;esvaxaghirBaØvtßú eBlpÁt;pÁg; KWkalbriecäTEdlGñkpÁt;pÁg;esvaRtUv)anTTYlkarR)ak; R)ak;kMérb¤kMéreCIgsar dUcmanEcgenAkñúgkic©snüapÁt;pÁg;esvaxaghirBaØvtßú b¤kalbriecäTénkar bg;karR)ak; R)ak;kMérb¤kMéreCIgsar RbsinebIkarbg;R)ak;RtUv)aneFVIeLIgmunkalbriecäTEdl GñkpÁt;pÁg;esvaRtUv)anTTYlR)ak; .

EpñkTI4>2 ³ lkçN³R)akdRbCaénPaBGacTar)annUv\NeTyü 1- karlk; ³ cMeBaHshRKasGñklk;TMnij PaBGacTar)anekIteLIgkñúgeBlénkarepÞrkm μsiT§iEdl

kñúgkrNITUeTARtUvekIteLIgenAeBlRbKl;RTBüskmμ .

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k- karlk;eRkaml½kçx½NÐsMrab;BüÜrkic©snüa ³ kñúgkrNIenH karepÞrkm μsiT§iRtUvcMNuHeTAnwgkar eFVI[sMercnUvRBwtþikarN_GVImYykñúgGnaKt . ebIRBwtþikarN_enaHminsMerc kic©snüak¾Kμanpl GVIeLIy . EtfaebIvasMercvijenaH karlk;k¾sMerc)anplEdr KW)anesckþIfamankarepÞr km μsiT§i ehIykarepÞrkmμsiT§ienHRtUvekIteLIgenAkñúgéf¶EdlRBwtþikarN_enaH)anekIteLIg . dUecñHkarsMerc)annUvl½kçx½NÐeFVI[xÞg;cMNUlmanPaBGacTar)an .

x- karlk;eRkaml½kçx½NÐsMrab;rMlaykic©snüa ³ kñúgkrNIenH karepÞrkmμsiT§iRtUv)aneFVIeLIg Pøam² dUcKñanwgkarlk;Rtg;²tamkic©snüasamBaØEdr. b:uEnþvaRtUvlubecalvij RbsinebI l½kçx½NÐEdl)aneRKagTukkñúgkic©snüakøayeTACaBit . dUecñHR)ak;cMNUlRtUvkt;Rtakñúg kariybriecäTEdlmankarepÞrkmμsiT§i . ebIsineRkaymk l½kçx½NÐsMrab;rMlaykic©snüakøay eTACaBit karlubecalnUvkarlk;RtUvkt;RtakñúgkariybriecäTEdll½kçx½NÐ)ankøayeTACaBit .

K- R)ak;kat;TukedIm,IFana ³ cMeBaHR)ak;EdlGñkTij)ankat;TukCabeNþaHGasnñedIm,IFanaelI KuNPaBkargarEdl)anpÁt;pÁg; shRKasGñkpÁt;pÁg;RtUvKitbBa©ÚlkñúglT§plénkariybriecäT crnþnaeBlRbKl;TTYlkargar b¤naeBldak;kargar[enAeRkamkarTTYlxusRtUvrbs;m©as; km μsiT§iénkargarenaH .

X- R)ak;kk; ³ R)ak;kk;EdlGñkTij)anbg;CamunnaeBlbBa¢aTijTMnijb¤esva KWCacMENkmYyén éføTijTMnijb¤esva ehIyshRKasGñkpÁt;pÁg;RtUvkt;RtaR)ak;kk;enHCacMNUlnaéf¶TTYlR)ak; .

EpñkTI 4>3 ³ cMNUlbnÞab;bnSM 1- cMNUlbnÞab;bnSM KWCacMNUlTaMgLayEdlminpSarP¢ab;eTAnwgskmμPaBCaeKaledImrbs;shRKas nigEdlRtUvKitbBa©ÚlpgEdrkñúglT§plrbs;shRKas . cMNUlbnÞab;bnSMmanCaGaT× ³

k- cMNUlBIGclnRTBü x- cMNUlBImUlb½Rt nigPaKh‘un K- cMNUlBI\NeTyü R)ak;Fana KNnIsnSM KNnIcrnþ >>> X- sYysar g- GMeNay nig]btßmÖkFn

EpñkTI 4>4 ³ cMNUlBIGclnRTBükt;Rtakñúgtaragtulükar 1- GclnRTBücUlrYmkñúgGaCIvkm μ ³ cMNUlBIGclnRTBüRbePTenH RtUvKitbBa©ÚlkñúglT§plrbs;

shRKas . 2- GclnRTBümincUlrYmkñúgGaCIvkmμ ³ manEtshRKasnItibuKÁleTEdlGacmanGclnRTBüRbePTenH .

cMNUlBIRTBüskm μenHKWCacMNUlbnÞab;bnSMmYykñúgRbePTplepSg²BIkarRKb;RKgFm μta . k- GclnRTBüCYl[eK ³ cMNUl)anmkBIkarCYlGclnRTBüEdl)ankt;RtaenAxagRTBüskm μ

éntaragtulükar RtUvCab; Bbc dUcKñanwgplTaMgLayEdl)anmkBIGaCIvkmμCaeKaledIm rbs;shRKas .

x- GclnRTBüdak;[nieyaCiteRbIR)as;eday\tKitéfø ³ kñúgenHRtUv)ankMNt;fa shRKas )anTTYlnUvcMNUlCab; Bbc mYyesμ InwgéføQñÜltamTIpSarénGclnRTBü rIÉnieyaCitGñkeRbI

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R)as;GclnRTBü KW)anTTYlnUvGtßRbeyaCn_bEnßmmYyesμ InwgéføQñÜlTIpSarénGclnRTBü ehIynieyaCitRtUvCab;Bn§elIGtßRbeyaCn_bEnßmcMeBaHkareRbIR)as;enH .

K- GclnRTBüEdldak;[ttiyCneRbIR)as;eday\tKitéfø ³ shRKasRtUvcat;Tukfa)anTTYl cMNUlmYy nig)aneFVIcMNayminGackat;kg)anmYyEdlmanTwkR)ak;esμInwgéføQñÜltamTIpSar énGclnRTBü .

X- karEklMGGclnRTBüeFVIedayGñkCYl ³ kalebIGñkCYleFVI[l¥RbesIredayesah‘uypÞal;xøÜn nUvGclnRTBüEdlCYl nigedaymin)anKitéføBIshRKasvijeT karekIneLIgéntMél GclnRTBüEdlbNþalmkBIkareFVI[l¥RbesIrenH KWCaR)ak;cMNUlEdlRtUvKitbBa©ÚleTAkñúg lT§plénqñaMCab;Bn§EdlCaqñaMEdlshRKas)anykGclnRTBürbs;xøÜnmkvij .

EpñkTI 4>5 ³ cMNUlPaKlaP

1- bTb,BaØtþisþIBIcMNUlPaKlaP manEcgenAkñúgkfax½NÐ 8 énEpñkTI 10>2 énRbkasenH .

EpñkTI 4>6 ³ cMNUlBI\NeTyü R)ak;tMkl; KNnIsnSM R)ak;Fana nigKNnIcrnþ 1- cMNUlBI\NeTyü R)ak;tMkl; KNnIsnSM R)ak;Fana nigKNnIcrnþ KWCacMENkmYyénR)ak;cMeNj

Cab;Bn§ . cMNUlTaMgenH KWCacMENkmYyéncMNUlhirBaØvtßú .

EpñkTI 4>7 ³ sYysar 1- sYysarEdlCacMNUl)anmkBIGaCIvkmμelIRTBüskm μGrUbIepSg²dUcCaRbkasnIyb½Rttkákmμ siT§icMlg

KMnUr bøg;KMrU siT§iGaCIvkm μ sBaØaplit viFIeFVI>>> RtUvkt;bBa©ÚlkñúgR)ak;cMeNjCab;Bn§ .

EpñkTI 4>8 ³ GMeNay nig]btßmÖkFn 1- GMeNaynig]btßmÖkFn RtUvKitbBa©ÚlkñúgcMNUlCab;Bn§énkariybriecäTEdl)anTTYlGMeNaynig

]btßmÖkFnTaMgenH . GMeNaynig]btßmÖkFn manCaGaT× ³ k- GMeNayepSg² eTaH)anBIRbPBNak¾eday x- ]btßmÖkFnsMrab;GaCIvkmμ Edlrdæ smUhPaBsaFarN³ ttiyCn>>> )anpþl;[ ¬]TahrN_

R)ak;b:Hb:UvsMrab;bMeBjéfø ]btßmÖkFnsMrab;sMralbnÞúkGaCIvkmμ ]btßmÖkFnsMrab;Fana lMnwg>>>¦ .

2- viFanBiessén]btßmÖkFnvinieyaK³ k- cMeBaH]btßmÖkFnvinieyaKEdlshRKas)anTTYl shRKasGacminkt;RtavaCacMNUlCab;

Bn§Pøam²)aneT . kñúgkrNIenH shRKasRtUvkt;Rta]btßmÖkFnvinieyaKmYycMENkmþg² CacMNUlCab;Bn§ . sMrab;qñaMCab;Bn§nImYy² cMENkEdlRtUvkt;RtaCacMNUlCab;Bn§ RtUv manTwkR)ak;es μ IKñanwgrMls;énRTBüskmμEdl)anTTYl b¤Edl)anbegáItedaysar]btßmÖkFn vinieyaKkñúgqñaMCab;Bn§dEdlenaH . ]TahrN_ ³ cMeBaHRTBüskm μkñúgfñak; 1 EdlmanGRta rMls;es μ IPaK 5 PaKry nigEdlRtUv)anTTYlmkeday]btßmÖkFnkñúgtMél 100 lanerol

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cMENkRtUvkt;RtaCacMNUlCab;Bn§sMrab;qñaMCab;Bn§nImYy² KWRtUves μ Inwg 5 lanerol ¬elIk ElgEtsMrab;qñaMbBa©b;rMls;¦ .

x- viFansMrab;kt;Rta]btßmÖkFnvinieyaKmYycMENkmþg²CacMNUlCab;Bn§ dUcmanEcgkñúgvaküx½NÐ k énkfax½NÐenH GacGnuvtþ)anEtcMeBaHRTBüskmμkñúgfñak;1 Edl mantMélcab;BI 20 lanerol eLIgeTA .

K- sMrab;RKb;RbePTRTBüskmμTaMgGs;EdlsßitenAkñúgfñak;2 fñak;3 nigfñak;4 ]btßmÖkFn vinieyaKRtUv)ankt;®taCacMNUlCab;Bn§TaMgRsug edaykat;kgtamtaragrMls; edIm,IkMNt; cMnYnsmRsbsMrab;rMls;RTBüskm μenAqñaMTImYyEdlRTBüTaMgenaHRtUv)andak;eRbIR)as; .

EpñkTI 4>9 ³ cMNUlbnÞab;bnSMepSg²eTot 1- cMNUlbnÞab;bnSMepSg²eTot manCaGaT× ³ cMNUlBIkarlk;plitplkaksMNl; karCYlsMPar³ GaCIvkm μ R)ak;cMeNjelIsMbkevcx©b;)anepJITuk R)ak;cMeNj)anmkBIskm μPaBGaCIvkmμEdl)aneFVIsMrab;Ca RbeyaCn_buKÁlik >>>. EpñkTI 4>10 ³ cMNUlepSg² 1- eRkABIcMNUlBIGaCIvkmμCaeKaledImnigcMNUlbnÞab;bnSM enAkñúgcMNUlCab;Bn§rbs;shRKasenAman cMNUlepSg²CaeRcIneTotdUcCa ³

k- sMNgFanar:ab;rg ³ shRKasGac)anTTYlsMNgFanar:ab;rgeRkayeBlmanekItmhnþray ¬GKÁIP½y ecarkmμ karxUcxatRTBüskmμepSg²>>>¦ b¤enAkñúgRkbx½NÐénkic©snüaFanar:ab;rg CIvitEdl)ancuHkic©snüasMrab;CaRbeyaCn_dl;shRKas . R)ak;sMNgenH RtUvkt;Rtakñúg cMNUlCab;Bn§rbs;shRKas . cMENkÉkarxatbg;rbs;shRKas nigcMNayrbs; shRKaskñúgkardak;[dMeNIrkareLIgvijnUvRTBüskmμEdlxUcxat KWRtUvkt;RtaCacMNay .

x- sMNgepSg² KWmanCaGaT× ³ x1- sMNgcMeBaHkarekNÐRbmUlykeTAeRbIR)as;nUvmeFüa)ayepSg² dUcCakaNUtEdl

rdæ)anekNÐ[eTAdwkRbCaCneBlmaneRKaHTwkCMnn; >>> x2- sMNgBIkarlubkic©snüa x3- sMNgpþl;[CaCMgWcitþ x4- sMNgkarxUcxatedaykareFVIGaCIvkmμRbECgKñamines μaHRtg; .

K- karbn§ÚrbnßynUvBn§GakrEdlkalBImun)ankat;ecjBIR)ak;cMeNjCab;Bn§ ³ R)ak;bn§Úrbnßy enH KWCacMNUlénkariybriecäTEdlshRKas)anTTYlplRbeyaCn_enH .

X- karbnßybMNul ³ karbnßybMNulEdlGñkpÁt;pÁg; b¤ttiyCn)anyl;RBmpþl;[shRKas nigEdl)aneFVI[mankarekIneLIgnUvRTBüskm μsuT§rbs;shRKas RtUvkt;RtaCacMNUlén kariybriecäTEdlshRKas)anTTYlkaryl;RBmbnßyenH ¬ bBa¢ak; ³ karsgbMNulmin bNþal[mankarekIneLIg b¤fycuHnUvRTBüskmμsuT§rbs;shRKaseT dUecñHBMuman\T§iBlGVIeTA elIR)ak;cMeNjCab;Bn§eT¦ . RtUvGnuvtþdUcKñaEdr cMeBaHkarlubecalnUvKNnIénRTBüGkmμ

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EdlKμanPsþútagbgðaj nigcMeBaHRKb;RbtibtþikarepSgeTotEdlnaM[mankarekIneLIgnUvRTBü skm μsuT§rbs;shRKas .

CMBUkTI5

viFanTUeTAsþIBIcMNay EpñkTI 5>1 ³ cMNayGaCIvkmμ 1- cMNayEdlRtUv)anGnuBaØat[kat;kg KWCabnÞúk b¤cMNayEdlGñkCab;Bn§)anTUTat; b¤RtUvsgenAkñúg

qñaMCab;Bn§ EdlGñkCab;Bn§)aneFVIeLIgedIm,IRbkbGaCIvkm μ nigEdlKμankarbBa©ÚlsMrab;CafñÚrmkvij kñúgRTBüskmμnUvRTBüskmμNamYy b¤EdlKμankarlubbMNulNamYyxagRTBüGkm μ .

2- cMNay)anTUTat; b¤RtUvsgenAkñúgqñaMCab;Bn§ ³ cMNayNamYyGackat;kg)anEtBIlT§plén kariybriecäTEdlkñúgGMLúgeBlenaH cMNayenaHbMeBj)annUvl½kçx½NÐdUcmanEcgkñúgEpñkTI 5>2 én RbkasenH . dUecñHGμ ñkCab;Bn§minGacrMkilkalbriecäTkt;RtacMNayBIkariybriecäTmYyeTAkariybriecäT mYyeTot)aneLIy . kariybriecäTnImYy²KWÉkraCüBIGVIEdlmanBImunnwgGVIEdlmanCabnÞab;mkeTot . edIm,IkMNt;lT§plénkariybriecäTNamYy RtUvKitbBa©ÚlEtehtukarN_nigRbtibtþikarTaMgLayNaEdl naM[lT§plenaHsMerc)anEtb:ueNÑaH . k- cMNayEdlTak;Tgdl;kariybriecäTmun²³ cMNayNamYyEdl)anekIteLIg nig)ankøayCa

bnÞúkénkariybriecäTmunNamYyehIy minGacykmkkat;kgBIlT§plénkariybriecäTcrnþ)aneT. x- cMNaymin)anTUTat;eBlbiTkariybriecäT ³ RbsinebIcMNaymYyEdltameKalkarN_manEcg

enAkñúgEpñk 5>1 nigEpñk 5>2 énRbkasenH RtUvCabnÞúkénkariybriecäTRtUvbiTNamYy b:uEnþenAeBlbiTbBa¢IbnÞúkenHminTan;)anTUTat;enAeLIy shRKasRtUveFVIKNenyükm μcMNay enHkñúgKNnIbnÞúkRtUvsg ¬]TahrN_ QñÜlpÞHmin)anbg; Bn§min)anbg;kñúgkariybriecäT>>>¦ . EtebImin)aneFVIKNenyükmμEbbenHeT cMNayenHminGacelIkykeTAkt;RtaCabnÞúkenAkñúg kariybriecäTbnÞab;)aneLIy .

K- cMNayénkariybriecäTbnÞab; ³ sMrab;eKaledAénBbc minRtUv)anGnuBaØateTnUvkarkt;bBa©Úl eTAkñúgkariybriecäTmYynUvcMNayEdlTak;TgnwgkariybriecäTbnÞab;² .

X- cMNayTaMgLayEdl)anTUTat;Camun RtUvkat;ecjEtBIlT§plénkariybriecäTNaEdlRtUv ra:b;rgcMNayTaMgenHEtb:ueNÑaH .

3- cMNayedIm,IRbkbGaCIvkm μ ³ RtUv)anGnuBaØat[kat;kg)anEtcMNayNaEdl)aneFVIedIm,IbMerIGaCIvkmμ b¤edIm,ICaRbeyaCn_énGaCIvkmμ . dUecñHcMNayNaEdlminpSarP¢ab;eTAnwgkarRKb;RKgFmμta b¤Edl pþl;RbeyaCn_dl;ttiyCn KWminGackat;kg)aneT . cMNayEdlminEmnCacMNayedIm,IRbkb GaCIvkm μ manCaGaT× ³ k- cMNaybMerItRmUvkarpÞal;xøÜnrbs;m©as;shRKasÉkbuKÁl ¬ ]TahrN_ cMNaylMenAdæan

Bn§pÞal;xøÜn cMNayelIyanCMniHeRbIR)as;CaÉkCn>>>¦

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x- cMNayelceFøa b¤sþúksþmÖhYsehtu EdlKμanRbeyaCn_ b¤manRbeyaCn_tictYceBkdl; GaCIvkm μ . Bakü {cMNaysþúksþmÖhYsehtu} sMedAdl;cMNayelIsBItRmUvkar b¤x¢Hx¢ay hYsBIPaBsmehtusmpl éfø b¤témøx<s;minsmehtusmpl b¤elceFøahYseBk .

4- cMNayEdlK μankarbBa©ÚlsMrab;CafñÚrmkvijkñúgRTBüskmμnUvRTBüskmμNamYyb¤EdlKμankarlubbMNul NamYyxagGkmμ ³ enHKWCacMNayEdlbNþal[mankarfycuHnUvRTBüskmμsuT§rbs;shRKas . sMrab;eKaledAénBbc cMNayNaEdlminbNþal[mankarfycuHnUvRTBüskmμsuT§rbs;shRKas KWminGackat;kg)aneT . cMNayminbNþal[mankarfycuHnUvRTBüskm μsuT§ manCaGaT× ³ k- bnÞúkEdlshRKasxøÜnÉgpÞal;min)anTTYlrg x- cMNayEdlmankarbBa©ÚlCafñÚrnUvcMENkf μ ImYykñúgRTBüskm μ b¤EdlbNþal[mankarekIn

tMéléncMENkNamYyénRTBüskmμ K- cMNaysMrab;BnüareBl[)anEvgKYrkt;sMKal;nUvry³eBleRbIR)as;énRTBüskmμNamYy X- cMNayEdlmanfñÚr CakarbM)at;bMNulxagRTBüGkmμ ¬]TahrN_ karsgR)ak;x©I¦ .

EpñkTI 5>2 ³ cMNayGackat;kg)an 1- cMeBaHxÞg;cMNayNamYyEdlbMeBjl½kçx½NÐdUcmanEcgkñúgEpñkTI 5>1 énRbkasenHehIy edIm,I

GacykeTAkat;kgsMrab;eKaledAén Bbc )an xÞg;cMNayenaHRtUvbMeBjEfmeTotnUvl½kçx½NÐTaMgbI dUcteTA ³ k- ehtukarN_EdlbBa¢ak;nUvbnÞúk b¤cMNayrbs;GñkCab;Bn§)anekIteLIg ³ KW)ann½yfaPaBBit

rbs;bnÞúkb¤cMNayenaHRtUv)anbBa¢ak;GHGagedayPsþútagEdlGacRtYtBinitü)an ¬ vikáybRt RbtievTn_Ky lixiteqøIyqøgBaNiC¢km μ kic©snüax©IR)ak; >>>¦ .

x- lT§plénskm μPaBesdækic©EdlCab;Tak;Tgdl;xÞg;cMNayenaH)anekIteLIg ³ x1- kñúgkrNIEdlbnÞúk b¤cMNaytRmUv[mankarTUTat;sgcMeBaHkarpÁt;pÁg;RTBüskmμ b¤

esva lT§plskm μPaBesdækic©ekIteLIgenAeBlEdlRTBüskmμb¤esvaenaHRtUv)an pÁt;pÁg;

x2- kñúgkrNIEdlbnÞúkb¤cMNay)anekIteLIgedaysarGñkCab;Bn§)aneRbIR)as; b¤)anpÁt; pÁg;nUvRTBüskmμb¤esva lT§plskmμPaBesdækic©ekIteLIgenAeBlEdlGñkCab;Bn§)an eRbIR)as;nUvRTBüskmμ b¤)anpÁt;pÁg;nUvRTBüskmμb¤esvaenaH .

x3- RtUv)ancat;TukfalT§plénskmμPaB)anekIteLIg enAeBlEdlmankarTUTat;sg NamYydUcxageRkamenHekIteLIg ³ - karb:Hb:Uv[kmμkr sMNgCMgWcitþ b¤sMNgelIkarbMBankic©snüa - karcuHéfø b¤karbgVilsgvij - R)ak;rgVan;epSg² - sMNgelIkarTTYlFana b¤tamkic©RBmeRBogpþl;esva - R)ak;Bn§nanaeRkABI\NTanBn§breTs Bn§Gb,brma nigBn§elIR)ak;cMeNj .

K- bnÞúkrbs;GñkCab;Bn§RtUv)ankMNt;c,as;las; ³ KW)ann½yfabnÞúk b¤cMNayenaH ³

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K1- RtUv)aneFVIKNenyükmμkñúgGMLúgénkariybriecäT K2- RtUvmanPsþútagbBa¢ak;RtwmRtUvBIcMnYnTwkR)ak;c,as;las;énbnÞúkenaH¬vikáybRt>>>¦ .

2- bEnßmelIl½kçx½NÐTaMgbIxagelI ³ k- sMrab;eKaledAénBbc edIm,IGackat;kg)annUvcMNayEdlminTan;)anTUTat;enAdMNac;qñaM

sareBIBn§ luH®taEtcMNayenaHKWCabMNulBitR)akdrbs;GñkCab;Bn§ . RbsinebITwk®)ak; Edlmin)anTUTat;mintMNag[bMNulBitR)akdeTenaH karkat;kgmin®tUv)anGnuBØaateLIy . edIm,IbBa¢ak;nUvbMNulBitR)akd ®tUvEtmankarkMhitTaredaym©as;bMNul CamYynwgkarrMBwg edaysm®sbfa bMNulnwg®tUvTUTat;Bit®)akdedaykUnbMNul .

x- sMrab;R)ak;ebovtSBIkarbMerIkargar sh®KasGackat;kgR)ak;ebovtSEdlminTan;)anebIk ®bsin ebIR)ak;ebovtSenaH®tUv)anebIkkñúgGMLúgeBl 60 éf¶ énqñaMsareBIBn§bnÞab; . sMrab;eKaledA énBbc edIm,ITb;sáat;nUvkaryWtya:vkñúgkarebIkR)ak;ebovtSCab;Bn§ viFanBiessmYyRtUv)an begáIteLIgenAkñúgvaküx½NÐ K edIm,IkMNt;RBMEdn[shRKaskñúgkarkat;kgR)ak;ebovtSEdl minTan;)anebIk .

K- dUcmanEcgkñúgvaküx½NÐ k nigvaküx½NÐ x énkfax½NÐenH shRKasGackat;kgnUvcMNay EdlminTan;)anTUTat;enAdMNac;qñaMsareBIBn§ evorElgEt ³ K1- R)ak;ebovtSBIkarbMerIkargarEdlminTan;)anebIk bu:Enþmin)anebIkkñúgGMLúgeBl 60 éf¶

énqñaMsareBIBn§bnÞab; K2- cMNayEdlminTan;)anTUTat;déTeTotdl;buKÁlTak;Tin bu:Enþmin)anTUTat;kñúgGMLúg

eBl 180 éf¶ énqñaMsareBIBn§bnÞab; elIkElgEtcMNayEdlGackat;kg)anén sareBIP½NÐ RTBüCamUlFn nigRTBüEdlGacrMls;)an.

K3 - kñúgkrNIdUckñúgvaküx½NÐ K1 nigvaküx½NÐ K2 xagelI cMNayEdl)ankat;kg RtUvkt;RtabBa©ÚlCacMNUlCab;Bn§sMrab;qñaMsareBIBn§enaHvij . cMNUlCab;Bn§enHCa km μvtßúénkarkMNt;Bn§eLIgvij .

EpñkTI 5>3 ³ cMNayminGackat;kg)an 1- elIkElgEtmanbTb,BaØtþipÞúy eRkABIcMNayEdlbMeBjl½kçx½NÐdUcmanEcgkñúgEpñkTI 5>2 énRbkasenH

cMNayepSgeTotTaMgGs; KWCacMNayminGackat;kg)an nigRtUvbBa©ÚlmkvijsMrab;KitlT§pl sareBIBn§ .

2- cMeBaHrMls; b¤sMviFanFnEdlkt;RtaxuseKalkarN_ b¤kt;RtaelIs shRKasRtUvGnuvtþtamviFan dUcmanEcgkñúgkfax½NÐ 5 énEpñkTI 6>8 énRbkasenH .

EpñkTI 5>4 ³ esah‘uybegáItshRKas 1- esah‘uybegáItshRKas KWCacMNaykñúg»kasénRbtibtþikarEdlkMNt;eLIgnUvGtßiPaB skm μPaB

b¤karGPivDÆn_rbs;shRKas . b:uEnþTwkR)ak;cMNayenHminGackt;bBa©ÚlkñúgplitkmμRTBüskmμNa mYy b¤esvaNamYyCakMNt;eT . esah‘uybegáItshRKas ¬b¤bnÞúkRtUvEckrMElkbBa©ÚlkñúgeRcIn kariybriecäT¦ manCaGaT× ³

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k- esah‘uybegáItshRKas nigGPivDÆn_dMbUg ³ enHCaesah‘uycMNayenAeBldMbUgsMrab; begáItshRKas b¤EdlTak;TgeTAnwgskmμPaBfμ I . esah‘uyenHmanCaGaT× esah‘uykñúgkar RsavRCavlT§PaBbegáItshRKas karpSayBaNiC¢km μ kardwknaM nigkarRtYtBinitükardæan karbNþúHbNþalbuKÁlik buerhirBaØb,Tan CMnYybec©keTs>>> .

x- esah‘uyTak;Tgnwglkçnþik³rbs;Rkumh‘un ³ KWCaesah‘uycMNaykñúgeBlbegáItRkumh‘un enAeBlbEnßmb¤bnßymUlFnrbs;Rkumh‘un b¤esah‘uyEdleFVIeLIgkñúgRbtibtþikarRbhak;RbEhl KñaNamYy ¬karpøas;bþÚrRTg;RTayRkumh‘un karrMlayRkumh‘unbBa©ÚlKña>>>¦ . esah‘uy enHmanCaGaT× Bn§Rbfab;RtaelIlixitepSg²rbs;Rkumh‘un ¬]bharit karbegáIn mUlFn karrMlayRkumh‘unbBa©ÚlKña>>>¦ R)ak;saKuNénkarbegáItRkumh‘un cMNaycMeBaHkareFVIEbbbT Rsbc,ab;énRbkasnkic©>>> .

K- esah‘uyénkare)aHpSaykarx©Ibul ³ KWCaesah‘uycMNaykñúg»kascuHkic©snüax©Ibul . X- esah‘uykñúgkarTijGclkmμ ³ kñúgenH manEtBn§elIkarepÞrsiT§i b¤kmμsiT§i R)ak;saKuN

kMéreCIgsar nigesah‘uylixitsñamtampøÚvc,ab;b:ueNÑaH . ÉcMNayepSgeTot KWCacMENk énbriyaTanénGclkmμ b¤CabnÞúkénkariybriecäTEdlmanesah‘uyTaMgenaH .

2- cMNaydUcteTAenH minEmnCaesah‘uybegáItshRKaseT ³ k- cMNayEdlCabnÞúkcaM)ac;mYyénkariybriecäTEdlmancMNayenaH ¬]TahrN_ esah‘uy

Fm μtaénkarpSayBaNiC¢kmμ¦ x- esah‘uyzabnkmμ nigkarpÁúMtMelIgEdlRtUv)anKitbBa©ÚlkñúgtMélTijGclkmμCab;Bak;B½n§ .

3- esah‘uybegáItshRKas Caesah‘uyEdl)ancayna»kasbegáItshRKas b¤Caesah‘uyEdl shRKas)ancayna»kasTijmeFüa)ayGaCIvkmμCaGcié®nþy_rbs;xøÜn KWCacMNayEdlK μanfñÚrmkvij enAkñúgRTBüskm μrbs;shRKaseT . KNnITaMgLayEdlesah‘uyTaMgenHRtUv)aneFVIKNenyükmμ KWCaKNnIRTBüskmμKμantMélBitR)akd .

4- sMrab;eKaledAénBbc esah‘uybegáItshRKas GacRtUv)ankat;ecjTaMgRsug)anBIlT§plén kariybriecäTEdlesah‘uyTaMgenH)anekIteLIg . b:uEnþebIshRKaseFVIkarkat;kgtamkarrMls;vij esah‘uyTaMgenHminGaceFVIrMls;kñúgry³eBlelIsBI 2 kariybriecäT)aneT .

EpñkTI 5>5 ³ karTij 1- karTijGacEbgEckCa 3 RbePT ³

k- karTijEdlGacsþúk)an dUcCa eRKOgpÁt;pÁg; nigTMnij x- karTijminGacsþúk)an b¤min)ansþúk dUcCa Twk GKÁisnI eRbg\n§n³ nigeRbgrMGil

sMPar³pÁt;pÁg;tUctacsMrab;kariyal½y htßÚbkrN_tUctacEdlRtUvpøas;f μ Ijwkjab;>>> ¬enAcug kariybriecäT karTijRbePTenHminRtUv)aneFVIniy½tkmμedayKNnIsþúkeT bu:EnþRtUveFVIeday KNnI {bnÞúk)anBinitükt;Rtamun} ¦

K- karTijkarsikSa b¤karpÁt;pÁg;esva EdlCaTwkR)ak;)ancay[GñkTTYlem:AkarbnþsMrab;karplit karbMEbøg karrkSaplitplTuk[)anyUr b¤karpÁt;pÁg;esva>>> . GñkTTYlem:Akarbnþ GacCa

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GñkplitykEtéføQñÜlBlkm μ ¬GñkTijCaGñkpþl;vtßúFatuedIm[¦ GñkTTYlem:Akarbnþxag ]sSahkmμ b¤GñkTTYlem:AkarbnþsMrab;karpÁt;pÁg;TMnijb¤esva ¬tamFmμtaKWmankargarxag saFarN³kar kargarsagsg;GKar>>>¦ .

2- KNenyükmμénkarTij ³ karTijRtUvkt;RtacuHbBa¢InaeBlTTYlvikáybRt eTAtambriyaTanBiténkar TijenaH . k- cMeBaHRTBüskmμkñúgRsuk briyaTanTij KWCacMNayBitR)akdrbs;shRKassMrab;karTij

EdlmanéføTij bUkesah‘uybnÞab;bnSMEdlCab;Tak;TinedaypÞal;nwgkarTij dUcCaesah‘uy dwkCBa¢Ún Fanar:ab;rg>> nigdkecjnUvkarbBa©úHéføepSg²EdlGñkpÁt;pÁg;)anyl;RBmpþl;[ .

x- cMeBaHRTBüskmμnaMcUl briyaTanTij rYmmanCaGaT× ³ x1- éføTij x2- esah‘uydwkCBa¢ÚnpøÚvsmuRT b¤pøÚvGakas x3- esah‘uyFanar:ab;rg Edl)ancayenAxageRkAEdndICati x4- esah‘uyqøgkat; kMéreCIgsar nigeCIgsarCMnYjEdlRtUvbg;[shRKasnana Edl

sßitenAÉbreTs¬KitrYmbBa©ÚlTaMgkMéreCIgsarFnaKar esah‘uysMNMuerOgnigesah‘uy énkarTUTat;¦

x5- esah‘uyepSg²eRkaykarbBa©ÚlRTBüskmμmkkñúgEdndICati dUcCaesah‘uyqøgkat; kMéreCIgsar nigeCIgsarCMnYj EdlRtUvbg;[shRKasEdlsßitenAkñúgEdndICati esah‘uydwkCBa¢Ún nigesah‘uyFanar:ab;rgBIRBMEdnmkdl;XøaMg .

3- KNenyükmμénBn§Ky ³ Bn§Ky ¬Bn§elITMnijnaMecj naMcUl¦ RtUveFVIKNenyükmμkñúgKNnIBn§Ky nigminRtUveFVIKNenyükm μenAkñúgKNnITijsMPar³nigesvaeT .

4- KNenyükmμénGakrelItMélbEnßm ¬Gtb¦ ³ k- cMeBaHshRKasEdleFVIkarpÁt;pÁg;minCab;Gtb ³ RtUvGnuvtþtameKalkarN_ dUcmanEcg

sMrab;GakreepSg²énkfax½NÐ 5 énEpñkenH . x- cMeBaHshRKasEdleFVIkarpÁt;pÁg;Cab; Gtb ³

x1- cMeBaH Gtb EdlGacsMuCa\NTan)an RtUvkt;RtakñúgKNnIttiyCn . x2- cMeBaH Gtb EdlminGacsMuCa\NTan)an RtUvGnuvtþtameKalkarN_dUcmanEcg

sMrab;GakreepSg²énkfax½NÐ 5 énEpñkenH . x3- cMeBaH Gtb Edl)ankt;RtakñúgKNnIttiyCn dUcmanEcgkñúgvaküx½NÐ x1 én

kfax½NÐenH b:uEnþeRkaymkeTotkøayCaminGacsMuCa\NTan)an shRKasRtUvkt;Rta Gtb enH kñúgKNnIRTBüskm μb¤KNnITijEdlCab;Tak;Tin . b:uEnþRbsinebI Gtb enHminGackt;bBa©Úl)anedaysmehtupleTAkñúgKNnIRTBüskm μ b¤KNnITijNa mYy)aneT shRKasGackt;Rta Gtb enH CacMNayénkariybriecäTEdlmankar bdiesF\NTan .

5- KNenyükmμénGakreepSg² ³ dUcCa GakrelIplrbr GakrBiess GakrbMPøWsaFarN³ Gakrmin RtUvkat;ecjBIbriyaTanTijeT . RbsinebIGakrTaMgenHmanqøúHbBa©aMgkñúgvikáybRténkarTijRTBüskmμ

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nigesva GakrTaMgenHRtUvbUkbEnßmelIéføTij nigRtUveFVIKNenyükm μkñúgKNnIbnÞúk ¬Tijb¤esah‘uy TUeTA¦ b¤KNnIRTBüskm μEdlTak;Tin .

6- kardkykTMnijb¤esvamkeRbIR)as;pÞal;xøÜn ³ kardkykTMnijb¤esvamkeRbIR)as;pÞal;xøÜnedaym©as; shRKasÉkbuKÁl shRKasRtUvkt;RtakñúgKNnIlk;TMnijb¤esva edayKittamtMélTIpSarénTMnij b¤esva .

7- kic©karbBa©ÚlkarTij niy½tkmμkarTij sþúknigbMNulGñkpÁt;pÁg; ³ dUcbnÞúkepSgeTotEdr karTijRtUv KitbBa©ÚlkñúgkariybriecäTEdlbMNulrbs;GñkTij)anekIteLIg . Ep¥ktameKalkarN_énkarkt;Rta karTijnaéf¶TTYlvikáybRt dUecñHenAéf¶bBa©b;kariybriecäTGacmancenøaHeBlmYy ¬KWkarmuneRkayKña¦ rvagkarTTYlvikáybRt karTTYlTMnij nigkarkt;RtaKNenyü . kñúgkrNIenH RtUveFVIniy½tkmμenA »kaseFVIsareBIP½NÐtamrebobdUcteTA ³ k- ebIsinvikáybRtminTan;)anTTYl b:uEnþsMPar³)anRbKl;TTYlrYcehIy bMNulEdlmanTwkR)ak;

)a:n;sμanmYyRtUv)ankt;RtakñúgKNnI {GñkpÁt;pÁg;-vikáybRtminTan;mkdl;} edaykt;Rtaxag \NBn§énKNnIkarTij b¤KNnIRTBüskmμ .

x- ebIsinvikáybRtRtUv)aneFVIKNenyükmμ b:uEnþRTBüskmμminTan;)anTTYl RTBüskmμenHRtUv kt;bBa©ÚlkñúgsareBIP½NÐnaeBlbiTkariybriecäT ¬GaceRbIKNnI {sþúksßitenAtampøÚv}¦ .

EpñkTI 5>6 ³ bnÞúkesvaxageRkA 1- karCYl EdlmanCaGaT× ³

k- karCYlGclnRTBü b¤clnRTBüsMrab;bMerIGaCIvkmμ ³ kñúgenHGacmankarbg;R)ak;epSg² dUcteTA ³ k1- R)ak;QñÜl nigbnÞúkénkarCYlGclnRTBü b¤clnRTBü sMrab;bMerIGaCIvkm μeday

shRKas ¬rYmTaMgGVIEdl)anbg;kñúgRkbx½NÐkic©snüaénPtisnüahirBaØvtßú¦ RtUvkat; ecjBIlT§plénkariybriecäTEdlRtUvsgnUvR)ak;QñÜl nigbnÞúkenH eTaHbICakarbg; R)ak;Cak;EsþgRtUv)aneFVIeLIgenAéf¶Nak¾eday .

k2- R)ak;QñÜlbg;mun ³ R)ak;enHRtUvkt;RtaxagRTBüskmμéntaragtulükar¬]TahrN_ enA KNnI{bnÞúk)anBinitükt;Rtamun}¦ dUecñHBMumanplb:HBal;dl;lT§plénkariybriecäT énkarbg;R)ak;eLIy . R)ak;enHRtUv)ankat;ecjEtBIlT§plénkariybriecäTEdl shRKas)anTUTat;R)ak;enHsMrab;sgR)ak;QñÜlEdlRtUvsgEtb:ueNÑaH .

k3- R)ak;Fana ³ R)ak;Edl)anbg;CaR)ak;Fana RtUveFVIKNenyükm μenAxagRTBüskmμén taragtulükar . R)ak;FanaGacman\T§iBlEtelIlT§plénkariybriecäTEdlR)ak;enH RtUv)anTTYly:agBitR)akdedaym©as;km μsiT§iénRTBüCYlEtb:ueNÑaH .

k4- sMrab;eKaledAxagBn§dar R)ak;TwkEtEdlshRKas)anbg;[m©as;kmμsiT§iénRTBüCYl KWCacMNayminGackat;kg)an .

x- karCYlkEnøgsñak;enA ³ R)ak;QñÜlkEnøgsñak;enA RtUvCab;Bn§eTAtammuxsBaØaeRbIR)as;énkEnøg sñak;enACab;Tak;Tin . cMeBaHkEnøgsñak;enAEdlsMrab;bMerItRmUvkarrbs;buKÁlikshRKas

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R)ak;QñÜlKWCaGtßRbeyaCn_bEnßmEdlbuKÁlik)anTTYl . cMeBaHkEnøgsñak;enAsMrab;bMerI tRmUvkarepSgeTot R)ak;QñÜlKWCacMNayminGackat;kg)an .

2- kargarEfTaM nigCYsCul ³ CaeKalkarN_ cMNaykñúgkargarEfTaMnigCYsCul RtUv)anGnuBaØat[ kat;kg)anEtkñúgkMrwtmYyEdlGaceFVI[eRbIR)as;)anCaFmμtanUvRTBüskmμrbs;shRKas edayEfrkSa RTBüenH[sßitkñúgsPaBGaceRbI)an b¤dMeNIrkar)anrhUtdl;eBlbBa©b;énry³kalrMls;rbs;va nig EdlmineFVI[mankarEklMGCab;lab;nUvRTBüenaH . karEklMGCab;lab; KWCakarCYsCul EklMGsMrab; eFVI[RTBüskmμmantMélelIs b¤sMrab;GUsbnøayry³eBleRbIR)as;énRTBüenaH[)anEvghYsry³kal rMls;Edl)ankMNt;TukBIedImdMbUg¬karEklMGCab;lab;RtUvkt;RtacUlkñúgKNnIRTBüskm μCab;Tak;Tin¦ .

3- cMNayFanara:b;rg ³ cMNayEdl)anbg;elIkic©snüaFanara:b;rghaniP½ycMeBaHRTBüskmμ¬eRKaHfñak; GKÁIP½y BüúH>>>¦ b¤kic©snüaFanara:b;rgbnÞúkCayfaehtu ¬CaGaT× karTTYlxusRtUvxag BaNiC¢km μ b¤suIvIl¦ RtUvkat;ecjBIlT§plénkariybriecäTEdlcMNayenHkøayCabnÞúkRtUvsg ¬KWRtUvKNnatam cMnYnéf¶Edlkic©snüaFanar:ab;rgRtUvRKbdNþb;enAkñúgkariybriecäT¦ .

4- kMéreCIgsar niglaPkarxageRkA ³ k- kMéreCIgsar niglaPkarepSg²)anbg;enAbreTs ³ cMnYnR)ak;bg;éføesvaEdl)anpþl;enA

breTs[dl;shRKas RtUv)anGnuBaØat[kat;kgEtkñúgkrNIEdlPaBBitnigRbeyaCn_rbs; esvaTaMgenHRtUv)anbgðaj ehIycMnYnTwkR)ak;esah‘uyk¾minRtUv)anbMepøIs .

x- sYysarcMeBaHsm,Tan RbkasnIyb½Rt GaCJab½NÑ sBaØaplit siT§iGñkniBn§ siT§icMlg ³ sYysarRbePTenHGackat;kg)an kñúgkrNIEdlvaminEmnCasMNgénlT§km μnUvRTBüskm μ NamYy ehIycMnYnTwkR)ak;k¾minRtUv)anbMepøIs .

5- ebskkmμ ³ esah‘uyebskkmμGackat;kg)an RbsinebIebskmμenHbMerIGaCIvkm μy:agBitR)akd ehIy cMnYnTwkR)ak;k¾mineRcInhYsehtueBkeFobeTAnwgRbePTnigTMhMrbs;GaCIvkm μ nigeFobeTAnwgR)ak;cMeNj EdlsMerc)an . cMeBaHesah‘uycMruH ¬CaGaT× esah‘uyeFVIdMeNIrnigebskkm μEdlmanlkçN³bMerI GaCIvkm μpg nigeFVIeTscrkMsanþpg¦ RtUv)anGnuBaØat[kat;kgEtcMeBaHcMENkNaEdlmanlkçN³ minGacRbEkk)anfabMerIGaCIvkmμEtmü:agb:ueNÑaH . esah‘uyeFVIdMeNIrnigebskkmμeTAbreTs Gac GnuBaØat[kat;kg)an EtkalNaRbeyaCn_sMrab;shRKasénkarcMNayTaMgenHRtUv)anbgðajy:ag c,as;las; . dUcKñaEdrcMeBaHkareTAcUlrYm b¤karerobcMsnñisiT§ sikçasala RbCMu>>> esah‘uy cMNayGackat;kg)anEtkñúglkçN³EdlskmμPaBTaMgenHCab;Tak;TinedaypÞal; eTAnwgGaCIvkm μrbs; shRKas .

6- karkMsanþ karsMraklMEh ³ kfax½NÐ1 énmaRta 19 éncsB )anEcgfa minRtUv)anGnuBaØat[ kat;kgeTnUvcMNayelIskmμPaBTaMgLayEdlCaTUeTAcat;TukCakarkMsanþ karsMraklMEh karTTYl ePJóv b¤kareRbIR)as;meFüa)ayNamYyEdlCab;Tak;TinnwgskmμPaBTaMgenH . karTTYlePJóvman CaGaT× karGeBa¢IjePJóvhUb)ayenAePaCnIydæan karnaMePJóveFVIeTscr karecjéføbnÞb;sNæaKar[ ePJóv >>> .

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EpñkTI 5>7 ³ Bn§ nigGakr 1- kariybriecäTRtUvTTYlrgbnÞúkBn§ ³

k- cMeBaHBn§GakrEdlminRtUv)anRbmUltamviFIdak;lixitRbkassareBIBn§eTenaH Bn§GakrTaMgenH KWCabnÞúkénkariybriecäTEdlBn§GakrTaMgenHbMeBj)annUvl½kçx½NÐnanaéncMNayGackat;kg )an .

x- cMeBaHBn§GakrEdlRtUv)anRbmUltamviFIdak;lixitRbkassareBIBn§ kñúgkrNIEdlBn§Gakr TaMgenHGackat;kg)an KWRtUvkat;ecjBIlT§plénkariybriecäTEdlBn§GakrTaMgenHRtUv)an dak;[RbmUl b¤køayCabMNulRtUvsg .

2- Bn§GakrGackat;kg)an ³ sMrab;eKaledAénBbc shRKasGackat;kg)annUvBn§GakrTaMgLayEdlCa bnÞúkrbs;shRKas elIkElgEtR)ak;rMedaHBn§elIR)ak;cMeNj Bn§elIR)ak;cMeNj nigBn§Gb,brma . Bn§GakrEdlGackat;kg)anTaMgenHrYmman Bn§)a:tg; Bn§elIkarnaMcUlnigkarnaMecj ¬Bn§Ky¦ Gakr BiesselITMnijnigesvamYycMnYn GakrelIplrbr GakrelItémøbEnßmEdlminGackat;kg)an¬GakrelI FatucUlEdlminGnuBaØatCa\NTan¦ Bn§Rbfab;Rta Bn§EtmRb× Bn§elImeFüa)aydwkCBa¢ÚnnigyanCMniH RKb;RbePT >>> .

3- Bn§GakrEdlRtUv)anRbmUltamrebobkat;Tuk ³ Bn§GakrEdlRtUv)anRbmUltamrebobkat;Tuk BMuEmnCa Bn§EdlCabnÞúkrbs;shRKaseT b:uEnþKWCabnÞúkrbs;GñkTTYlcMNUlEdlRtUvCab;Bn§ ¬]TahrN_ Bn§elIR)ak;ebovtS¦ . dUecñH Bn§enHminGackat;ecjBIR)ak;cMeNjCab;Bn§rbs;sRKas)aneT .

EpñkTI 5>8 ³ ebovtS nigbnÞúkRbhak;RbEhl 1- l½kçx½NÐénkarkat;kg ³ R)ak;ebovtSCab;Bn§elIR)ak;ebovtS R)ak;ebovtSrYcBn§ nigGtßRbeyaCn_bEnßm

dUcmanEcgenAkñúgRbkassþIBIBn§elIR)ak;ebovtS elx 396 Rbk>shv>Bd cuHéf¶TI27 Exmifuna qñaM1997 rbs;RksYgesdækic© nighirBaØvtßú KWGackat;kg)anTaMgGs; kñúgkrNIEdlTwkR)ak;TaMgenH Cab;Tak;TgeTAnwgkargarBitR)akd nigminhYsehtueFobnwgsar³sMxan;énesvaEdl)anpþl; . Bakü :hYsehtu : mann½yfabMepøIs b¤eRcIneBk ebIeRbobeTAnwgkarBitb¤tMélBit .

2- kariybriecäTRtUvkt;bBa©ÚlCabnÞúk ³ cMNayelIbuKÁlikmanlkçN³CabnÞúkRbcaMqñaM nigCabnÞúkFmμtaén GaCIvkm μ . edayehtuenH cMNayelIbuKÁlikRtUvkat;ecjBIlT§plénkariybriecäTEdl)anTTYlrg edayBitR)akdnUvcMNayenHEtb:ueNÑaH . edayELkenAcugkariybriecäT GacmanR)ak;ebovtSxøHRtUv )anebIkmun b¤minTan;)anebIk[buKÁlik . R)ak;ebovtSTaMgenHEdlmanlkçN³CabMNulR)akdRbCa KWGackat;kg)anedayqøgkat;KNnIbnÞúk)anBinitükt;Rtamun b¤KNnIbnÞúkRtUvsg .

3- RbePTepSg²énlaPkar ³ k- laPkarénbuKÁlikTTYlebovtSEdlminEmnCaGñkRKb;RKg ³ enHCakrNITUeTA nigEdlman

EcglMGitenAkñúgRbkassþIBIBn§elIR)ak;ebovtS . x- laPkarénm©as;shRKasÉkbuKÁlnigRkumRKYsar ³ R)ak;cMeNjEdlshRKasÉkbuKÁl

sMerc)an KWCalaPkarsMrab;kargarbMerIGaCIvkmμrbs;m©as;shRKas nigshB½T§rbs;Kat; nigCalaPkarsMrab;mUlFnEdlRtUv)anykmkvinieyaKkñúgGaCIvkmμpg . dUecñHkarkat;yk

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epSg² edaym©as;shRKasnigshB½T§ GaRs½yedayBYkeKmanskmμPaBenAkñúgshRKas enaH KWCakareRbIR)as;R)ak;cMeNj nigminEmnCabnÞúkRtUvkat;kgeT . edayehtufaR)ak; cMeNjrbs;shRKasÉkbuKÁlCakmμsiT§TaMgRsugrbs;m©as;shRKas dUecñHm©as;shRKas ÉkbuKÁlRtUv)anGnuBaØat[dkykR)ak;cMeNjenHeRbIR)as;pÞal;xøÜnmun)an edayminCab;Bn§elI R)ak;cMeNjbEnßmelIkarEbgEckPaKlaPeT . b:uEnþkñúgkrNIEdlrdæ)alsaeBIBn§manmUldæan RtwmRtUveCOCak;fakardkykmunnUvR)ak;cMeNjenHeFVI[Gacman]bs½KÁ rdæ)alsareBIBn§Gac tRmUv[GñkCab;Bn§bg;Bn§Pøam)an .

K- laPkarpþl;[smaCikepSgeToténRkumRKYsarrbs;m©as;shRKasÉkbuKÁl ³ laPkarEdl pþl;[kUn kUnRbsar nigjatiBn§nana rbs;m©as;shRKas KWGackat;kg)andrabNavaCafñÚr énkargarBitR)akdmancMnYnTwkR)ak;minbMepøIs nigBitCa)anebIk[Cak;EsþgEmn .

X- laPkarrbs;GñkRKb;RKgénnItibuKÁl ³ edayehtuCnTaMgenHmansiT§iRtYtBinitü nigsiT§isMerc laPkarEdlBYkeK)anTTYlGacmanlkçN³bMepøIs . lkçN³vinicä½ydUcteTA GaceRbIR)as; )ansMrab;bBa¢ak;bgðaj nigkMNt;cMnYnénkarbMepøIsenH ¬PaKénlaPkarEdlRtUv)ancat;Tukfa CakarbMepøIs KWCacMNayminGackat;kg)an¦ ³ X1- sar³sMxan;énskmμPaBEdl)anbMeBjedayGñkRKb;RKg nigkarTTYlxusRtUvEdl

RtUv)anRbKl;[GñkRKb;RKgenaH X2- karvivtþn_énplrbr nigR)ak;cMeNjBitrbs;shRKas X3- TMhMshRKas X4- kareRbobeFoblaPkarenHCamYynwglaPkarEdl)anpþl;[buKÁl mankargarRsedog

KñaenAkñúgshRKasmYyeTotEdleFVIGaCIvkm μRbhak;RbEhlKñaenAkñúgtMbn;b¤CamYynwg laPkarEdl)anpþl;[GñkbMerIkargarykebovtSEdlmanzan³naTIenAkñúgshRKas

X5- kareRbobeFobrvaglaPkarsrubEdl)anpþl;[eTAGñkdwknaM nigebovtSEdl)anpþl;[ buKÁlikTaMgGs;EdlRtUvTTYlebovtS .

4- KYrkt;sMKal;fa cMnYnTwkR)ak;kt;Rtaxag\NBn§eTAkñúgKNnIcMNay nigkt;Rtaxag\NTankñúgKNnI smaKt ¬GñkcUlh‘un¦ b¤KNnIbuKÁlTak;Tin RtUv)ancat;Tukfa)ancaykñúgqñaMsareBIBn§EdlcMNay RtUv)ankt;Rtaxag\NBn§ .

5- edIm,IbB¢aak;[)anc,as;las; Bakü }\NTan} nig :\NTan)ankt;Rta} sMedAdl;ehtukarN_Edl nivasnCnb¤GnivasnCn)ankt;RtaCamunnUvbMNulsMrab;TUTat;[m©as;bMNulGnivasnCn EdlkñúgenaH man ³ k- karTUTat;eTA[GñkCYl b¤Pñak;gar tamry³KNnIFnaKarkñúgnamm©as;km μsiT§iGnivasnCn x- karTUTat;karR)ak;FnaKareTAkñúgKNnIsnSMrbs;GnivasnCn K- Rkumh‘unFanara:b;rg b¤Rkumh‘unTij-lk;h‘undak;tMkl; R)ak;esaFnnivtþn_ b¤R)ak;bMNac;RbcaM

qñaM eTAkñúgKNnIFnaKarrbs;GnivasnCn X- karkat;kgTwkR)ak;EdlRtUvTUTat;edaynivasnCn ¬b¤GñkEdlRtUv)ancat;TukfaCanivasnCn¦

énTwkR)ak;EdlGnivasnCnCMBak;

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g- cMnYnTwkR)ak;Edl)ankt;RtaCa\NTaneTAkñúgKNnIBiessrbs;smaKt . 6- bnÞúkxagsgÁmkic© ³ bnÞúkxagsgÁmkic©TaMgLayNaEdl)anbBaØtþienAkñúgc,ab;kargar KWGackat;kg

)an .

EpñkTI 5>9 ³ karR)ak; 1- niymn½y ³

k- Bakü {karR)ak;} sMedAdl;TwkR)ak;EdlkUnbMNulRtUvsgm©as;bMNul nigEdlCab;Tak;Tin nwgR)ak;nanaEdlkUnbMNulCMBak;m©as;bMNul. karR)ak; KWCatMélénkar[x©IR)ak; b¤CatMél énkaryl;RBmmintamTar\NTanEdl)anpþl;[CaTMnijb¤esva . karR)ak;man CaGaT× ³ k1- TwkR)ak;Edl)anbg;b¤RtUvbg;tamkatBVkic©bMNulEdlminEmnCakarbgVilsgR)ak;edIm k2- R)ak;cuHéfø buBVlaP b¤karTUTat;Rbhak;RbEhlKñaenH .

x- Bakü {katBVkic©bMNul} sMedAdl;katBVkic©eFVIkarTUTat;sgCasac;R)ak; b¤CaRTBüskmμeTA [buKÁlmñak;eTot kñúgenHmanTaMgkatBVkic©rbs;FnaKarb¤sßab½nhirBaØvtßúepSgeTotcMeBaHR)ak; beBaØI katBVkic©cMeBaHsmtulükñúgKNnIRtUvsg rUbiyaNtþi sBaØab½NÑ >>>.

2- karR)ak;énR)ak;x©IBIttiyCn ³ k- karR)ak;énR)ak;EdlshRKasx©IBIttiyCnsMrab;bMerItRmUvkarkñúgGaCIvkm μ RtUv)anGnuBaØat[

kat;ecjBIlT§plénkariybriecäTEdlkarR)ak;køayCabMNulRtUvsg ¬eBalKWkarR)ak;sMrab; ry³eBlmYykñúgkariybriecäT¦ . kñúgenHshRKasRtUvbgðaj[eXIjnUvPaBBiténR)ak;x©I edaymanPsþútagCalixitx©IR)ak; EdlmancuHéf¶ExCak;lak; nigEdlmankMNt;c,as;las; nUvEbbbTénkarsgR)ak;edIm nigkarR)ak; .

x- karR)ak;énR)ak;x©IBIttiyCn sMrab;tRmUvkarpÞal;xøÜnrbs;m©as;shRKasÉkbuKÁl KWminGackat; kg)aneT . cMeBaHshRKasÉkbuKÁl sßanPaBenHekItmaneLIgkalebIKNnIm©as;shRKas mansmtulü\Nayik ¬smtulüénKNnIm©as;shRKasnaeBlbiTkariybriecäT KWRtUves μ Inwg smtulüénKNnIenHnaeBlebIkkariybriecäT dkb¤bEnßmnUvral;karkat;ykepSg² ]bharit énm©as;shRKas RBmTaMgR)ak;xatb¤R)ak;cMeNjénkariybriecäT¦ . dUecñHshRKasGacRtUv eFVIkarx©Ibul edIm,ITb;Tl;nwgkarxVHxatR)ak;kasEdlmanedImehtuBIkarEdlm©as;shRKas )andkykmunnUvTwkR)ak;elIsBIcMnYnEdlxøÜnRtUv)ancMeNj . kñúgkrNIenHkarR)ak;Gackat; ecj)an KWmanEtkarR)ak;EdlTak;Tgdl;cMENkénkarx©IEdlelIsBItYelxsmtulü\Nayik x<s;bMputenAkñúgqñaMCab;Bn§énKNnIm©as;shRKasEtb:ueNÑaH .

3- karR)ak;énmUlFn ³ TwkR)ak;nanaEdl)anTUTat;[sMrab;CalaPkarénmUlniFipÞal;rbs;shRKas KWmin Gackat;kg)aneT .

4- karR)ak;sg[KNnIm©as;shRKasÉkbuKÁl ³ cMNayenHminGackat;kg)aneT . 5- cMNaykarR)ak;minGackat;kg)an ³ cMNaykarR)ak;NamYyEdlbTb,BaØtþikñúgkfax½NÐ2 kfax½NÐ

3 nigkfax½NÐ4 énEpñkenHminGnuBaØat[kat;kg KWCacMNayminGackat;kg)an .

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6- kMhitelIkarkat;kgkarR)ak; ³ sMrab;qñaMCab;Bn§NamYykarR)ak;nanaEdlRtUv)anGnuBaØat[kat;kgenA kñúgkfax½NÐ 2 kfax½NÐ 3 nigkfax½NÐ 4 énEpñkenH RtUvsßiteRkamkMhitelIkarkat;kg karR)ak;sMrab;qñaMCab;Bn§enaH . kMhitelIkarkat;kgkarR)ak;sMrab;qñaMCab;Bn§NamYy KWCacMnYnTwkR)ak; karR)ak;Gtibrma EdlRtUv)anGnuBaØat[kat;kgenAkñúgqñaMCab;Bn§enaH nigEdlRtUvKNnatamrUbmnþ dUcxageRkam . kñúgenH cMNaykarR)ak;NaEdlminRtUv)anGnuBaØat[ykmkkat;kgenAkñúgqñaMcrnþ GaceyagCacMNaykarR)ak;sMrab;qñaMbnþbnÞab;eTot)ansMrab;eFVIkarkat;kgenAkñúgkMhitdUcKña rhUtdl; smtulüéncMNaykarR)ak;minTan;GnuBaØat[kat;kgenHRtUv)aneRbIR)as;Gs; . karkMNt;cMnYnkarR)ak; GnuBaØat[kat;kgenAkñúgqñaMCab;Bn§NamYy RtUveFVIeLIgenAcugqñaMCab;Bn§enaH .

kMhitelIkarR)ak; = k ÷ x k = 50° énR)ak;cMeNjsuT§EdlRtUv)anKNna edayKμancMNUlkarR)ak; b¤cMNay

karR)ak; ehIyedaykarR)ak;RtUv)ankMNt;tamkfax½NÐ 1 énEpñkenH x = cMNUlkarR)ak;Edl)anTTYl b¤RtUv)anTTYlenAkñúgqñaMCab;Bn§ .

EpñkTI 5>10 ³ bnÞúkBiess 1- eTasTNÐ nigBin½y ³ R)ak;Bn§bEnßm karR)ak;yWty:av R)ak;Bin½yepSg² nigeTasTNÐRKb;RbePT

EdlshRKas)anTTYlrgedaysarkarel μ IsnwgbTb,BaØtþic,ab;epSg² KWRtUvKitbBa©ÚlmkvijedIm,IeFVIkar kMNt;R)ak;cMeNjCab;Bn§ . eTasTNÐ nigBin½y manCaGaT× ³ k- karR)ak;yWty:av nigR)ak;Bn§bEnßmmkBIkarmineKarBkatBVkic©sareBIBn§ x- R)ak;Bin½yxagKy K- R)ak;Bin½yBIkarel μ IsbTb,BaØtþic,ab;sþIBIéfø b¤bTb,BaØtþixagesdækic© X- R)ak;Bin½yGnuvtþelIbTelμ IspÞal;;xøÜnrbs;buKÁl ¬Bin½yRBhμT½NЦ g- R)ak;Bin½yEdlCakardak;;eTascMeBaHkarelμ IsnwgbTb,BaØtþisaFarN³ .

2- viPaKTansb,úrsFm’ ³ k- RtUv)anGnuBaØat[kat;kgnUvviPaKTansb,úrsFm’ Edl)anbric©aK[dl;sßab½nrdæaPi)al nig

GgÁkarnana EdleFVIskmμPaBminEsVgrkcMeNj dUcmanEcgkñúgEpñkTI 1>6 énRbkasenH b:uEnþcMnYnTwkR)ak;viPaKTansb,úrsFm’EdlGackat;kg)ansMrab;qñaMCab;Bn§NamYy minRtUv[ elIsBI 5 PaKry énR)ak;cMeNjCab;Bn§¬énqñaMCab;Bn§enaH¦ muneBlkat;kgviPaKTan sb,úrsFm’eLIy . cMeBaHshRKasFanar:ab;rg kMritTwkR)ak;viPaKTansb,úrsFm’EdlRtUv )anGnuBaØatsMrab;qñaMCab;Bn§NamYyKW 5 PaKry énbuBVlaPdulkñúgqñaMCab;Bn§enaH .

x- cMeBaHTwkR)ak;viPaKTansb,úrsFm’EdlenAsl;BIkarkat;kg dUcmanEcgkñúgvaküx½NÐ k én kfax½NÐenH TwkR)ak;enHminGaceyageTAkat;kgenAqñaMCab;Bn§NamYyepSgeTot)aneT eBalKW RtUvkøayCacMNayminGackat;kg)ansMrab;qñaMCab;Bn§EdlTwkR)ak;enH)anekIteLIg .

3- GMeNay nig]btßmÖkFnepSg² ³ GMeNay nig]btßmÖkFnepSg² EdlshRKas)aneFVIeTaHkñúg eKaledAEbbNak¾eday suT§EtCacMNayminGackat;kg)anTaMgGs; .

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4- karrMlwkBn§ ³ kñúgkrNIenH karkat;kgRtUvRsbeTAtamRbePTBn§nImYy² EdlmankarrMlwkenH . edayELksMrab;Bn§kat;TukEdlGñkTUTat;R)ak;RtUvkat;TukR)ak;Bn§muneBlTUTat; b:uEnþmin)ankat;TukR)ak; Bn§ ehIyEdlRtUv)anrdæ)alsareBIBn§rMlwk[bg;Bn§EdlRtUvkat;TukenH Bn§EdlrMlwk[bg;BIkar xkxanenH minGnuBaØat[kat;kgsMrab;KNnaR)ak;cMeNjCab;Bn§eT .

5- xatelI\NeTyü ³ sMrab;eKaledAénBbc xatelI\NeTyü KWGackat;kg)ankñúgkrNIEdlPaB minGacTar)anén\NeTyüenHRtUv)anbBa¢ak;bgðajedayCak;Esþg ¬]TahrN_dUcCa karBüayambgðaj ÉksarRbmUlbMNul b¤manPsþútagc,as;las;énkarxitxMBüayamkñúgkarRbmUl b¤TTYl)anTwkR)ak; EdlCMBak;edayGsaFnPaBCasßaBrrbs;kUnbMNul>>>¦ ehIy\NeTyüenaHRtUv)anlubecjBIbBa¢I KNenyürbs;shRKas . elIkElgEtmanPsþútagbBa¢ak;pÞúy kare)aHbg;ecalnUv\NeTyüKWCa TegVIminFmμtaénkarRKb;RKg dUecñHminGackat;kg)aneT .

6- bnÞúkBiessepSg² ³ kar)at;bg;epSg² nigbnÞúkdéTeTot tamFmμtaKWGackat;kg)ankñúglkçN³ Edlkar)at;bg;nigbnÞúkTaMgenH )anekItmaneLIgkñúgRkbx½NÐéndMeNIrkarGaCIvkmμFm μtarbs;shRKas eBalKWkar)at;bg;nigbnÞúkTaMgenH minTak;TgnwgTegVIminFm μtaénkarRKb;RKgeT . mü:agvijeTot RtUvFanafakar)at;bg;nigbnÞúkTaMgenH minRtUv)ankat;kgrYcehIytamrebobNamYyepSgeTotenaHeT ¬]TahrN_ kar)at;bg;TMnijbNþalmkBIecarlYc b¤eRKaHmhnþray BMuRtUvmankarkat;kgGVIedayELk enaHeT BIeRBaHkar)at;bg;enHRtUv)anKitbBa©Úlmkkat;kgCasV½yRbvtþitamynþkarénkareFVIKNenyükm μ karTij karlk; nigsþúk¦ .

CMBUkTI6 viFanTUeTAsþIBIrMls;

EpñkTI 6>1 ³ niymn½y 1- lT§kmμ ¬karTij karTTYl)an karbBa©Úl>>>¦ énGclkmμBMubNþal[mankarfycuHénRTBüskmμsuT§

eT BIeRBaHkarcMNayRtUv)anCafñÚrbBa©ÚlmkvijenAkñúgRTBüskm μrbs;shRKasnUvRTBüskmμfμ ImYy . dUecñHlT§kmμénGclkmμBMumanCH\T§iBldl;lT§plCab;Bn§eLIy . b:uEnþPaKeRcInénGclkm μEtgRtUv swkercedaykareRbIR)as;nigedayPaBhYssm½y . dUecñHCaFm μtaRtUvykmkKitKUrnUvkarswkercenH EdlCabnÞúkmYyy:agBitR)akdcMeBaHshRKas .

2- rMls; KWCakarBinitükt;RtaGMBIkarswkercCasßaBrénRTBüskmμ EdlbNþalmkBIkareRbIR)as;BIeBlevla BIkarpøas;bþÚrbec©keTs b¤BImUlehtuepSgeTot . kñúgenHRtUveFVIkarEbgrMElkbriyaTanénRTBüskmμ eTAtamry³eBleRKagTukénkareRbIR)as;¬GayukaleRbIR)as;¦ edayEp¥ktamEpnkarrMls;mYy . ral;kar EkERbFMdMukñúgl½kçx½NÐénkareRbIR)as;RTBüskmμ tRmUv[mankaresIerIEpnkarrMls;EdlkMBugGnuvtþ .

3- sMrab;eKaledAénBbc edIm,IGackat;kg)an rMls;RtUvbMeBjl½kçx½NÐ 5 y:ag dUcteTAenH ³ k- rMls;RtUveFVIEtelIGclkmμEdlkt;RtakñúgRTBüskm μéntaragtulükarrbs;shRKas x- rMls;RtUveFVIEtelIGclkmμEdlTTYlrgkarswkerc K- rMls;RtUveFVIenAelImUldæan nigkñúgEdnkMNt;énéføedIm

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X- rMls;RtUvKNnatamviFIrMls;es μ IPaKsMrab;RTBüskmμsßitkñúgfñak;1 b¤viFIrMls;fyCalMdab;sMrab; RTBüskmμsßitkñúgfñak;2 fñak;3 nigfñak;4

g- rMls;RtUv)aneFVIy:agBitR)akdedayshRKas . 4- kñúgkarkMNt;R)ak;cMeNjCab;Bn§ karkat;kgsMrab;rMls;RtUv)anpþl;[m©as;RTBüskm μrUbI b¤GñkCYl

RTBüskmμrUbIkñúgkrNIEdlGñkCYlTTYlxusRtUvelIhaniP½ycMeBaHkar)at;bg; b¤karxUcxaténRTBü . CaFmμta cMeBaHPtisnüahirBaØvtßú GñkTTYlCYlCaGñkTTYlrgnUvhaniP½yxagelI .

EpñkTI6>2³ rMls;RtUveFVIEtelIGclkmμkt;RtaxagRTBüskmμéntaragtulükarrbs;shRKas 1- shRKasRtUveFVIrMls;EtelIGclkmμEdlkt;RtakñúgRTBüskm μéntaragtulükarrbs;xøÜn . cMeBaH

Gclkm μEdlRtUv)aneRbIR)as;cMruH ¬KWbMerIGaCIvkmμshRKaspg nigbMerIkargareRkAGaCIvkmμpg¦ ³ k- shRKasÉkbuKÁl ³ cMeBaHkareRbIR)as;GclkmμsMrab;bMerItRmUvkarpÞal;xøÜnrbs;m©as;shRKas

RtUv)ancat;Tukfa)anlk;tamtMélTIpSar[m©as;shRKas¬kt;RtacUlkñúgplbnÞab;bnSM¦nUvesva mYyEdlCaesvaénkarpþl;GclkmμsMrab;bMerItRmUvkarpÞal;xøÜnrbs;m©as;shRKas ehIym©as; shRKasRtUv)ancat;Tukfa)andkykeRbIR)as;pÞal;xøÜnnUvesvarbs;shRKasenH . RbsinebI GñkTTYlplminEmnCam©as;shRKas enaHKWCakarlk;esvanigkarpþl;GtßRbeyaCn_bEnßm b¤ kareFVIcMNayminGackat;kg)an .

x- shRKasnItibuKÁl ³ shRKasRtUv)ancat;Tukfa)anlk;esva nig)anpþl;GtßRbeyaCn_bEnßm b¤)aneFVIcMNayminGackat;kg)anénkareRbIR)as;GclkmμkñúgeKaledAminEmnGaCIvkm μ .

K- cMeBaHshRKasEdl)anGnuvtþtamviFandUcmanEcgkñúgvaküx½NÐ k nigvaküx½NÐ x én kfax½NÐenH kareRbIR)as;cMruHnUvGclkmμkt;Rtakñúgtaragtulükar BMumanplb:HBal;GVIdl;kar eFVIrMls;eT .

2- cMeBaHRTBüskmμGrUbInImYy² nigRTBüskm μenAkñúgfañk;1 Edlkt;RtaenAkñúgtaragtulükar shRKas RtUvebIkKNnIRTBüskm μmYysMrab;kt;Rtaral;TwkR)ak;EdlCab;Tak;TinnwgRTBüskm μenaH¬éføTij TwkR)ak; kat;bnßy TwkR)ak;bgVilsgvij karEklMMGCab;lab;>>>¦ .

3- cMeBaHRTBüskmμrUbIkñúgfñak;2 fñak;3 nigfñak;4 Edl)ankt;RtakñúgKNnIRTBüskm μrYmKña shRKas RtUvebIkKNnIsMrab;fñak;nImYy² edayRtUvkt;RtacUlnUvcMnYnTwkR)ak;EdlminTan;)aneFVIrMls; cMnYnTwk R)ak;TaMgGs;EdlTak;TinnwglT§kmμbEnßm¬karTijbEnßm karTTYlbEnßm karbB©aÚlbEnßm>>>¦ nUvRTBü skm μ nigcMnYnTwkR)ak;TaMgGs;EdlTak;TinnwgkarbeBa©jRTBüskmμkñúgqñaMCab;Bn§ .

EpñkTI 6>3 ³ rMls;RtUveFVIEtelIcMENkEdlTTYlrgkarswkerc 1- niymn½yénGclkmμ ³ Gclkm μ b¤RTBüskmμCab;lab; KWCacMENk ¬b¤smasPaK¦ énRTBüskmμ

EdlsMrab;eRbIR)as;yUrGEgVgenAkñúgskm μPaBénGgÁPaBGaCIvkm μ nigEdlrkSa)annUvrUbragedImdEdl cab;BIeBldak;eRbIR)as;rhUtdl;eBlQb;ElgeRbIkar . RTBüskm μNamYy RtUvRsbtamlkçN³ vinicä½yTaMgBIrdUcteTA eTIbGaccat;TukCaGclkmμ)an ³ k- eKaledA ³ RTBüskmμRKb;RbePT ¬clnRTBü b¤GclnRTBü RTBüskmμrUbI b¤GrUbI¦ Edl

shRKas)anTijb¤)anplit minEmnsMrab;EbøgPaB b¤minEmnsMrab;lk; ¬RbsinebIlk;eTAvij

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KWlk;enAeRkayeBl)andak;eRbIR)as;ehIy¦ b:uEnþKWsMrab;eRbIR)as;yUrGEgVg ¬]TahrN_ rfynþ EdlshRKaslk;rfynþTijmksMrab;lk;eTAvijKWCacMENkmYyénkarTijnigsþúk rIÉrfynþ eRbIR)as;sMrab;bMerItRmUvkarépÞkñúgrbs;shRKas KWCaGclkm μ¦ .

x- ry³eBl ³ karrkSaTukRTBüskmμenAkñúgGgÁPaBGaCIvkm μRtUv)ankMNt;faCab;lab; Rbsin ebImanry³eBlelIsBI 1 qñaM edayKitcab;taMgBIeBldak;eRbIR)as;dMbUg .

2- PaBxusKñarvagGclkmμ nigbnÞúk ³ karcMNayEdlmanfñÚrCakarbBa©ÚlnUvcMENkfμImYyeTAkñúgRTBüskmμ énshRKas KWCaGclkmμ . cMeBaHcMNayTak;TinnwgRTBüskm μEdl)ankt;RtarYc ehIyenAkñúg taragtulükar shRKasRtUvGnuvtþtamesckþIEcgenAkñúgkfax½NÐ2 énEpñkTI5>6 énRbkasenH .

3- Gclkm μEdlGacrMls;)an ³ Gclkm μGacrMls;)an KWCaGclkm μEdlmanPaBeRbIkar)anRtUvcuHfyCa Fm μtaeTAtameBlevla edaysar)atuPUténPaBswkerc b¤PaBcas;eTA² PaBminRsbeTAtaml½kçx½NÐ ERbRbYlfμ Iénbec©keTsb¤esdækic© nigmUlehtuepSgeTot . GclkmμGacrMls;)an manCaGaT× ³ k- Gclkm μrUbI ³ dUcmanEcgkñúgkfax½NÐ 1 énmaRta 13fμ I énc,ab;sþIBIviesaFnkmμéncsB

Gclkm μrUbI ¬b¤RTBüskm μrUbI¦ EdlGacrMls;)an KWRTBüskmμrUbIeRbIR)as;kñúgGaCIvkmμEdlEtg Et)at;bg;tMéledaykareRbIR)as;b¤PaBhYssm½y . dIFøIminEmnCaRTBüGacrMls;)aneT b:uEnþ Er:kñúgdICaRTBüGacrMls;)an .

x- Gclkm μGrUbI ³ GclkmμGrUbICaGaT×mandUcxageRkamenH ¬b:uEnþmanGclkm μmYycMnYnminGac rMls;)aneT dUcCasiT§ieFVIBaNiC¢kmμ siT§ieRbIR)as;dIFøI>>>¦ ³ x1- esah‘uybegáItshRKas x2- esah‘uyRsavRCav nigGPivDÆn_ ³ enHKWCaesah‘uyénkarRsavRCav nigGPivDÆn_ Edl

shRKas)aneFVIeLIgsMrab;bMerIkargarrbs;xøÜnpÞal; . dUcKñanwgesah‘uybegáItshRKas Edr esah‘uyenHKWCacMNayK μanfñÜÚrmkvijenAkñúgRTBüskm μénshRKaseT . KNnI TaMgLayEdlsMrab;kt;RtanUvesah‘uyTaMgenH KWCaKNnIRTBüskm μEdlKμantMél BitR)akd . dUecñHehIykñúgkareFVIKNenyükmμCaGclkmμnUvKMeragkarRsavRCav nigGPivDÆn_NamYy KMeragkarenaHRtUvGacsMKal;nigEjkdac;EtÉg)an nigRtUvman sgÇwmeRcInkñúgkarTTYlplxagBaNiC¢kmμ . sMrab;eKaledAénBbc esah‘uyenH Gackat;ecjTaMgRsug)anBIlT§plénkariybriecäTEdlekItmanbnÞúkenH .

x3- RbkasnIyb½Rt BaNiC¢sBaØa GaCJab½NÑ sm,Tan kmμvIFIkMuBüÚT½r ¬cMENkEdl manc,ab;karBar¦

x4- mUlniFiBaNiC¢kmμ x5- Gclkm μGrUbIepSgeTot .

K- Gclkm μhirBaØvtßú ³ mUlb½Rt PaKkmμ nigGclkm μhirBaØvtßúepSg² minGacrMls;)aneT BIeRBaHvaminswkerceTAtamkareRbIR)as; b¤eTAtameBlevlaeLIy .

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EpñkTI 6>4 ³ rMls;RtUveFVIenAelImUldæan nigkñúgEdnkMNt;énéføedIm 1- rMls;RtUveFVIeLIgenAelImUldæanénéføedIménRTBüskmμEdlRtUvrMls; . dUecñHTwkR)ak;bUkeyagénrMls;

Edl)anGnuvtþelIRTBüskmμNamYy minGacelIsBIéføedIménRTBüskm μenaH)aneT eTaHbItMélKitKUrCa fμ IFMCagéføedImk¾eday . éføedIm KWCatMélBIdMbUgénGclkm μEdlRtUv)ankt;RtakñúgbBa¢IKNenyü . tMélBIdMbUg EdlCatMélRTBüskmμ enAeBl nigenATIkEnøg EdlRTBüskmμenaHRtUv)anbBa©ÚleTAkñúg ebtikP½NÐrbs;shRKas k¾ehA)anEdrfa briyaTanRbvtþisaRsþ .

2- ral;RTBüskmμ ³ RtUveFVIKNenyükmμnaéf¶bBa©ÚlkñúgebtikP½NÐshRKas edayRtUvkt;RtataméføedIm b¤briyaTanRbvtþisaRsþ EdlRtUv)ankMNt;dUcteTA ³ k- tambriyaTanlT§kmμ cMeBaHRTBüskmμEdlshRKas)anTij kñúgenH ³

k1- RtUvkt;RtacuHbBa¢IKNenyütambriyaTanpÞal;énkarTij eBalKWtaméføTij dkecj nUvkarbBa©úHéføBaNiC¢kmμ nigbUkbBa©ÚlnUvesah‘uybnÞab;bnSMepSg² ¬ Bn§Kynig esah‘uyCab;Tak;TinepSg² kardwkCBa¢Ún esah‘uyqøgkat; nigXøaMgsþúk esah‘uy TTYlGclkm μmankarelIkdak;CaedIm Fanar:ab;rgelIkardwkCBa¢Ún esah‘uyTij PaKkmμ nigmUlb½Rt>>>¦ nigesah‘uypÁMútMelIgEdlcaM)ac;kñúgkardak;RTBüskmμ[ dMeNIrkar .

k2- esah‘uyTUeTA nigbnÞúkhirBaØvtßú Edl)ancayedIm,I)anGclkmμ minRtUvKitbBa©Úl kñúgbriyaTanpÞal;énkarTijeT .

k3- kñúgkrNImankarTUTat;BnüareBl tMélRtUvkt;RtaénRTBüskm μRtUvEp¥kelIéføRBmeRBog dUecñHKWBMuTak;TineTAnwgEbbbTénkarTUTat;enAéf¶eRkayeLIy eTaHbIbMNulmanb¤K μan kareLIgcuHk¾eday .

x- tambriyaTanplitkmμ cMeBaHRTBüskmμEdlshRKas)anplitkñúgenH ³ x1- RtUv)ancuHbBa¢IKNenyütambriyaTanBiténplitkm μ EdlCabriyaTanpÞal;énkar

TijvtßúFatunigsMPar³pÁt;pÁg;Edl)aneRbIR)as; bUkbEnßmnUvbnÞúkpÞal;TaMgGs;¬esah‘uy buKÁlik cMNayesvaxageRkA¦ nigbnÞúkRbeyalénplitkmμ kñúglkçN³EdlbnÞúk RbeyalTaMgenHGacbBa©Úl)any:agRsYl nigsmehtusmpl eTAkñúgbriyaTan plitkm μénRTBüskmμenaH . briyaTanBitplitkmμ RtUv)ankMNt;bBa¢ak;eLIg edayKNenyüviPaK b¤ebIKμanKNenyüviPaKeT KWedaykarKNnasßiti .

x2- briyaTanplitkmμminRtUvrYmbBa©ÚleTnUvesah‘uyénkarsþúk esah‘uyénkarlk; nig karRKb;RKgTUeTA esah‘uyRsavRCav nigGPivDÆn_ nigbnÞúkhirBaØvtßú . edayELk cMeBaHbriyaTanBitplitkmμénRTBüskmμsMxan;² dUcCakarsßabnaBhueragcRk ]sSahkmμCaedIm KWmankarR)ak;énbMNulnanaEdl)anpþl;Tundl;karsßabnaenH Edr b:uEnþsMrab;EtdMNak;kalcab;BIeBlebIkpþl;[eRbIR)as;CadMbUgnUvmUlniFi rhUtdl;eBl eFVIehIyrYcral;b:ueNÑaH .

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K- tamtMél]bharitcMeBaHRTBüskmμEdlshRKasTTYl)anBIrdæ smUhPaB saFarN³ b¤ GñkvinieyaKÉkCn ³ kñúgenHRtUv)ancuHbBa¢IKNenyütamtMél]bharit dUcEdl)ankMNt; kñúgkic©RBmeRBogén]bharit .

X- tamtMélTIpSarcMeBaHRTBüskmμEdlshRKas)anmkedayKμanbg;éfø ³ kñúgenHRtUv)ancuHbBa¢I KNenyütamtMélTIpSar EdlCaéfømYyEdlGñkTijFmμtamñak;h‘anTijRTBüskmμ kñúgsPaB nigTIkEnøgEdlRTBüskm μenaHsßitenA .

3- GakrelIplrbrb¤GakrelItMélbEnßm Edl)anTTYlrgkñúgkarTijb¤kñúgkarplitRTBüskm μ nigEdlmin GacRbmUl)anvij KWCacMENkmYyénéføedImEdlRtUvrMls; .

4- tMélBIdMbUg ¬briyaTanRbvtþisaRsþ¦ minGacEkERb)aneLIy elIkElgEtkñúgkarvaytMéleLIgvijEdl GaCJaFrmansmtßkic©)anGnuBaØat . ral;lMeGogénkarvaytMéleLIgvijRtUvcat;TukCaR)ak;cMeNjCab;Bn§ nigCamUldæanbEnßmsMrab;rMls;bnþ .

EpñkTI 6>5 ³ kareFVIrMls;RTBüskmμ 1- rMls;RTBüskmμGrUbI ³ dUcmanEcgkñúgmaRta 14 éncsB cMeBaHRTBüskmμGrUbI ¬b¤GclkmμGrUbI¦

EdlmanGayukalmankMNt; ¬CaGaT× RbkasnIyb½Rttkákmμ siT§icMlg KMnUrbøg; KMrUsiT§iGaCIvkmμ>>>¦ GRtarMls;elIRTBüskm μnImYy² RtUvKNnaedayEp¥kelIGayukalrbs;RTBüskmμenaHtamviFIrMls; es μ IPaK . RbsinebIGayukalénRTBüskmμGrUbIminGackMNt;)an rMls;RbcaMqñaMRtUvGnuvtþtamGRta 10 PaKry éntMélRTBüskmμGrUbI . karrMls;RTBüskmμGrUbI RtUvGnuvtþtambTb,BaØtþidUcmanEcgkñúgEpñkTI 6>6 énRbkasenH .

2- rMls;FnFanFmμCati ³ dUcmanEcgkñúgmaRta 15 éncsB cMeBaHFnFanFmμCatimanCaGaT× eRbgkat ]s μ ½nFm μCati >>> rMls;RtUv)ankMNt;dUcteTA ³ k- cMNaykñúgkarrukrknigGPivDÆn_ kñúgenaHmanTaMgkarR)ak;EdlCab;Tak;Tgdl;cMNayenaHpg

RtUvbUkbBa©ÚlkñúgKNnIRTBüskmμénFnFanenaH x- TwkR)ak;rMls;elIFnFanFmμCatinImYy² EdlRtUvpat;ecjenAkñúgqñaMCab;Bn§NamYy RtUvKNna

eLIgedayyksmtulüénKNnIFnFanFmμCati eTAKuNnwgplEckrvagbrimaNEdl)an plitecjBIFnFanFmμCatienAkñúgqñaMenaH nigcMnYn)a:n;s μanénplitplsrubEdlGacTajyk )anBIFnFanenaH .

3- rMls;RTBüskmμrUbI ³ k- viFIrMls; ³ cMeBaHRTBüskmμrUbI maRta 13f μ I énc,ab;sþIBIviesaFnkmμéncsB )anGnuBaØat

[eRbIviFIrMls;BIrEbb KWviFIrMls;es μ IPaK nigviFIrMls;fyCalMdab; . x- fñak;énRTBüskmμrUbI ³ RTBüskmμrUbITaMgGs;RtUv)anEbgEckCa 4 fñak;³

x1- fñak;1 rYmman GKar rcnasm<½nærbs;GKar nigsMNg;EdlCasmasPaKénGKar enaH . RTBüskmμnImYy²enAkñúgfñak;enH RtUveFIVrMls;edayELkBIKña tamviFIrMls; es μ IPaK tamGRta 5 PaKry kñúgmYyqñaMénbriyaTanlT§kmμ ¬éføedIm¦ .

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x2- fñak;2 rYmman kMuBüÚT½r RbB½næBt’maneGLicRtUnic shVEvr nigbrikçarTukdak;Tinñ½y. RTBüskmμenAkñúgfñak;enH RtUveFIVrMls;tamviFIrMls;fycuHCalMdab; tamGRta 50 PaKry énmUldæanrMls;enAkñúgmYyqñaM.

x3- fñak;3 rYmman rfynþ rfynþdwkTMnij eRKOgsgðarwm nigbrikçarkariyal½y . RTBüskmμenAkñúgfñak;enH RtUveFIVrMls;tamviFIrMls;fycuHCalMdab; tamGRta 25 PaKry énmUldæanrMls;enAkñúgmYyqñaM .

x4- fñak;4 rYmman ral;RKb;RbePTénRTBüskmμrUbIdéTepSg²eTot . RTBüskmμenAkñúg fñak;enHRtUveFIVrMls;tamviFIrMls;fycuHCalMdab; tamGRta 20 PaKry énmUldæan rMls;enAkñúgmYyqñaM .

K- sMrab;eKaledAénBn§elIR)ak;cMeNj kareFIVrMls;RTBükñúgfñak;2 fñak;3 nigfñak;4 RtUv GnuvtþtamviFIrMls;fycuHCalMdab; . viFIKNnaTwkR)ak;rMls;EdlRtYvkat;bnßysMrab;fñak; nImYy² RtUvGnuvtþdUcteTA ³

TwkR)ak;rMls;RtUvkat;bnßy = mUldæanrMls; x GRtarMls;sMrab;fñak;nImYy² mUldæanrMls; = TwkR)ak;EdlminTan;rMls;enAedImqñaM + TwkR)ak;bEnßmkñúgqñaM sareBIBn§ - TwkR)ak;Edl)andkecjkñúgqñaMsareBIBn§ TwkR)ak;EdlminTan;rMls;enAedImqñaM = mUldæanrMls; - TwkR)ak;rMls;EdlRtUvkat; ¬rYmTaMgrMls;]btßmÖkFn nigrMls;Biess dUcmanEcgkñúgEpñkTI 6>9¦ .

4- cab;BIéf¶TI 01 Exmkra qñaM 2004 teTA GñkCab;Bn§RtUvKNnacMnYnTwkR)ak;minTan;rMls;Gs;énRTBü skm μkñúgfñak;nImYy² edayGnuvtþtamGRtarMls;énRTBükñúgfñak;nImYy² eTAtamviFanEdl)ankMNt;enA kñúgkfax½NÐ 3 énEpñkTIenH nigEpñkTI 6>6 nigEpñkTI 6>7 .

EpñkTI 6>6 ³ rMls;RTBüskmμrUbItamviFIrMls;esμ IPaK 1- karrMls;elIGKar rcnasm<½n§rbs;GKar nigsmasPaKCamUldæanénGKar ¬RTBüskm μfñak;1 RtUv)an

kMNt;GayukaleRbIR)as;ry³eBl 20 qñaM¦ RtUvKNnatamviFIrMls;esIμPaK tamGRta 5 PaKry én briyaTanlT§kmμ .

2- cMNucepþImrMls; ³ rMls;RtUveFVIeLIgcab;BIkalbriecäTEdlRTBüskmμRtUv)andak;eRbIR)as; . 3- cMNucbBa©b;rMls; ³ tamFmμtacMNucbBa©b;KWkalbriecäTEdlRTBüskmμRtUv)anrMls;Gs;¬enAeBlenaH

TwkR)ak;rMls;bUkeyagRtUves μ InwgéføedIménRTBüskmμ¦ . cMNucbBa©b;k¾GacekItmaneLIgmunkalbriecäT rMls;Gs;enHEdr dUckñúgkrNIénkarbeBa©jRTBüskm μrbs;shRKasedaykarlk; kardak;[eTACa kaksMNl; b¤karbMpøajecal .

4- karKNnaTwkR)ak;rMls; ³ TwkR)ak;rMls;RbcaMqñaMRtUvKNnaeLIgedayykéføedIm ¬briyaTanRbvtþisaRsþ¦ énRTBüskmμ KuNnwgGRtarMls;énRTBüenaH . edayELksMrab; ³ k- qñaMcab;epþImrMls; TwkR)ak;rMls;RtUvKites μ InwgTwkR)ak;rMls;RbcaMqñaM ¬KitmYyqñaMeBj¦ x- qñaMbBa©b;rMls; ³

x1- kñúgkrNIRTBüskmμRtUv)anbeBa©jBIshRKas TwkR)ak;rMls;RtUves μ InwgsUnü

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x2- kñúgkrNIRTBüskm μ)andl;cugbBa©b;GayukaleRbIR)as;rbs;va TwkR)ak;rMls;RtUvesμ I nwgsmtulüminTan;rMls;Gs;énKNnIRTBüskmμénRTBüRtUvrMls; . bu:EnþRbsinebI smtulüenHFMCagTwkR)ak;rMls;RbcaMqñaM ¬ ]TahrN_ mankarEklMGCab;lab; ¦ RTBüskmμCab;Tak;TinRtUv)ancat;Tukfa)anekInGayukaleRbIR)as; nigRtUv)aneFVIrMls; CabnþeTotrhUtdl;smtulüenHtUcCagTwkR)ak;rMls;RbcaMqñaM eTIbeFVIrMls;[Gs;edIm,I bBa©b;rMls;Etmþg .

EpñkTI 6>7 ³ rMls;RTBüskmμrUbItamviFIrMls;fyCalMdab; 1- cMeBaHkarrMls;RTBüskmμrUbItamviFIrMls;fyCalMdab; shRKasRtUvGnuvtþtamesckþIEcgenAkñúgkfax½NÐ

2 nigkfax½NÐ 3 énEpñkTI 6>6 énRbkasenH. 2- sMrab;RTBüskmμkñúgfñak;2 fñak;3 nigfñak;4 shRKasRtUvbegáItKNnIRTBüskm μrYmbBa©ÚlKñasMrab;fñak;

nImYy²énRTBüskm μ ehIyshRKasRtUvkt;RtatMélminTan;rMls;Gs;énRTBüskm μTaMgGs;kñúgKNnI RTBüskmμrYmbBa©ÚlKñaénfñak;nImYy²enaH .

3- karkt;RtabBa©ÚlRTBüskmμ eTAkñúgKNnIRTBüskmμrYmbBa©ÚlKña ³ k- sMrab;RTBüskmμeTIbdak;eRbIR)as;; ³ sMrab;eKaledAénkarKNnaTwkR)ak;rMls;Gackat;kg)an

ebIsinRTBüskmμNamYyeTIbEtRtUv)andak;eRbIR)as;enAkñúgqñaMCab;Bn§ shRKasRtUvkt;bBa©Úl eTAkñúgKNnIRTBüskmμrYmbBa©ÚlKña naéf¶dak;eRbIR)as;RTBüskm μenaHnUvsmtulüénKNnIRTBü skmμénRTBüEdlRtUvbBa©Úl .

x- sMrab;RTBüskmμEdl)aneFVIrMls;ehIyEtminTan;rMls;Gs;enARtwméf¶TI31 ExFñÚ qñaM2003 ³ shRKasRtUveFVIcMNat;fñak;RTBüskm μeTAtamEpñkTI 6>5 énRbkasenH . cab;BIéf¶TI 01 Exmkra qñaM2004 shRKasRtUvkt;RtaRTBüskmμenaHeTAkñúgKNnIRTBüskm μrYmbBa©ÚlKña edaykt;RtatMélTwkR)ak;minTan;rMls;Gs;énRTBüskm μdUcéf¶TI 31 ExFñÚ qñaM 2003 .

4- rMls;Gackat;kg)ansMrab;qñaMCab;Bn§NamYy RtUvKNnaeLIgedayyksmtulüénKNnIRTBüskmμ rYmbBa©ÚlKñaenAcugqñaMenaH eBalKWmUldñanrMls;dUc)ankMNt;kñúgvakSx½NÐ K énkfax½NÐ 3 én Epñk 6>5 énRbkasenH ¬eRkay)aneFVIkarEktRmUvsBVRKb;ehIycMeBaHKNnIrYmbBa©ÚlKñaenaH¦ KuN nwgGRtarMls;sMrab;fñak;RTBüskmμenaH . tYelxcab;epþIménKNnIRTBüskmμrYmbBa©ÚlKñasMrab;edIm qñaMbnÞab; KWes μ InwgsmtulücugqñaMeTIbknøgeTAénKNnIRTBüskm μrYmbBa©ÚlKñaenH dknwgrMls;EdlRtUv )anGnuBaØat ¬rYmTaMgrMls;]btßmÖkFn nigrMls;Biess dUcmanEcgkñúgEpñkTI 6>9¦ kñúgqñaMeTIbknøg eTAsMrab;KNnIRTBüskmμrYmbBa©ÚlKñaenH .

5- enAkñúgqñaMCab;Bn§ RbsinebIRTBüNamYyenAkñúgKNnIRTBüskmμrYmbBa©ÚlKñadUcmanEcgkñúgkfax½NÐ 2 énEpñkenH RtUv)anbeBa©jBIGgÁPaBGaCIvkm μ shRKasRtUvkt;RtacUlkñúgKNnIRTBüskm μénRTBü RtUv)anbeBa©jnUvcMNUlcMNaynanaEdlCab;Tak;TinnwgkarbeBa©jenH rYcehIykt;RtaepÞrcMNUl cMNayTaMgenHeTAkñúgKNnIRTBüskm μrYmbBa©ÚlKña . RbsinebIkarkarkt;RtaEbbenHeFVI[smtulü KNnIRTBüskmμrYmbBa©ÚlKñakøayCaGviC¢man shRKasRtUvkt;RtaCaR)ak;cMeNjCab;Bn§nUvTwkR)ak;es μ I nwgsmtulüGviC¢manenH ehIysmtulüKNnIRTBüskm μrYmbBa©ÚlKñaRtUvEktRmUvmksUnüvij .

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6- enAcugqñaMCab;Bn§ RbsinebIkñúgKNnIRTBüskmμrYmbBa©ÚlKñaNamYydUcmanEcgkñúgkfax½NÐ 2 énEpñk enH Cak;EsþgK μanenAsl;RTBüskm μGVIeToteTenaH smtulüviC¢manénKNnIRTBüskm μrYmbBa©ÚlKñaenaH RtUv)ankt;RtaCakarxatbg;Gackat;kg)an ehIysmtulüénKNnIRTBüskmμrYmbBa©ÚlKñaRtUv)anEktRmUv mksUnüvij .

EpñkTI 6>8 ³ rMls;RtUv)aneFVIy:agBitR)akdedayshRKas 1- eTaHbIenAcugkariybriecäTnImYy² shRKasRtUvcat;EcgeFVICMerOn nigvaytMéleTAtamtMélBitbc©úb,nñ nUv

RTBüskmμTaMgGs;rbs;xøÜnk¾eday ¬eFVIsareBIP½NÐlMGit¦ CaeKalkarN_ shRKasBMuGaceFVIkarEktRmUv GVIeTAelItYelxtMélénRTBüTaMgenHsMrab;eKaledAxagBn§dar)aneT BIeRBaH ³ k- RbsinebItMélkt;RtakñúgtaragtulükarTabCagtMélkñúgbBa¢IsareBIP½NÐ RsbtameKalkarN_

RbugRby½tñ tMélkt;RtakñúgtaragtulükarenHRtUvrkSaTukenAdEdl elIkElgEtkñúgkrNIEdl c,ab;)ankMNt; .

x- RbsinebItMélkt;Rtakñúgtaragtulükarx<s;CagtMélkñúgbBa¢IsareBIP½NÐ tMélkt;Rtakñúgtarag tulükarenH k¾RtUvrkSaTukenAdEdlEdr ¬c,ab;sþIBIsareBIBn§minGnuBaØat[kat;kgsMviFanFneT¦ elIkElgEtkñúgkrNIERbRbYlFMdMukñúgl½kçx½NÐeRbIR)as;Gclkm μ krNIRTBüskmμRtUv)anbeBa©j BIshRKas nigbeBa©jBIbBa¢IKNenyü nigkrNIEdlc,ab;)ankMNt; .

2- enAkñúgkariybriecäTnImYy² shRKasRtUveFVInUvral;karrMls;sMrab;FanakarswkercenAkñúgkariybriecäTenaH eTaHbIkñúgkariybriecäTenaHshRKasKμancMeNj b¤mancMeNjminRKb;RKan;k¾eday . kñúgenH ³ k- edIm,IGackat;kg)an rMls;RtUvEt)ankt;RtaenAkñúgbBa¢IKNenyürbs;shRKasmunkarput

ry³eBlEdlshRKasRtUvdak;lixitRbkasbg;Bn§elIR)ak;cMeNjRbcaMqñaM x- shRKasminRtUv)anGnuBaØat[elIkeBlrMls;RTBüskmμNamYyrbs;xøÜneT ¬]TahrN_ kñúg

eBlmankarxatbg;¦ K- R)ak;rMls;b¤PaKénR)ak;rMls;sMrab;kariybriecäTNamYyEdlBMu)ancuHbBa¢IKNenyüenAeBlbiT

kariybriecäTenaH KWRtUvxatbg;CasßaBredayBMuGacykeTAkat;kgkñúglT§plkariybriecäTepSg eTot)aneLIy .

3- kar)at;bg;siT§ikñúgkarkat;kgnUv R)ak;rMls; b¤PaKénR)ak;rMls; Edlmin)aneFVIKNenyükm μkñúg kariybriecäTRtwmRtUv bNþal[manvi)akdUcteTA ³ k- rMls;elIkeBl minGacykmkkat;kgkñúgkarKNnaR)ak;cMeNjCab;Bn§)aneLIy eTaHbIenA

eRkayGayukaleRbIR)as;rbs;RTBüenaHk¾eday x- rMls;EdlRtUv)anbdiesFecjBIbnÞúkGackat;kg)andUcmanEcgkñúgvaküx½NÐ k énkfax½NÐenH

RtUv)ancat;TukfaRtUv)aneFVIeLIgCaRbRktIsMrab;karKNnatMélelIs b¤tMélxVHénkarlk; . 4- ]TahrN_ ³

k- shRKasmYy)anTijXøaMgmYyenAéf¶TI 15 Extula qñaM 2004 EdlmanéføedIm 40>000>000 erol .

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x- XøaMgenHmanGayukaleRbIR)as; 20 qñaM nigRtUv)aneFVIrMls;tamviFIesμIPaKCaeTogTat;enA RKb;eBlbiTkariybriecäT elIkElgEtenAqñaM 2006 edaysarEtenAkariybriecäTenaH shRKasmankarxatbg;y:agF¶n;F¶r .

K- XøaMgRtUv)anlk;ecjenAéf¶TI 10 Exmifuna qñaM 2022 )anR)ak; 15>000>000 erol . X- sßanPaBTak;TinnwgkarKNnarMls; tMélelIsb¤tMélxVH énXøaMgenHmandUcteTA ³

X1- GRtarMls; ³ 5 PaKry ¬XøaMgmanGayukaleRbIR)as; 20 qñaM CaRTBüskmμrUbIfñak; 1¦ X2- karrMls;)aneFVIKNenyükmμ ³

- rMls;qñaM 2004 = 40>000>000 erol x 5° = 2>000>000 erol ¬qñaMcab;epþImrMls;Kites μ InwgrMls;RbcaMqñaM¦ - rMls;qñaM 2005 = 40>000>000 erol x 5° = 2>000>000 erol - rMls;qñaM 2006 = 0 erol - rMls;qñaM 2007 = 2>000>000 erol - rMls;qñaM 2008 = 2>000>000 erol - rMls;qñaM 2009 = 2>000>000 erol - rMls;qñaM 2010 = 2>000>000 erol - rMls;qñaM 2011 = 2>000>000 erol - rMls;qñaM 2012 = 2>000>000 erol - rMls;qñaM 2013 = 2>000>000 erol - rMls;qñaM 2014 = 2>000>000 erol - rMls;qñaM 2015 = 2>000>000 erol - rMls;qñaM 2016 = 2>000>000 erol - rMls;qñaM 2017 = 2>000>000 erol - rMls;qñaM 2018 = 2>000>000 erol - rMls;qñaM 2019 = 2>000>000 erol - rMls;qñaM 2020 = 2>000>000 erol - rMls;qñaM 2021 = 2>000>000 erol - rMls;qñaM 2022 = 0 erol ¬qñaMbeBa©jRTBüskmμ rMls;Kitesμ IsUnü¦

X3- tMélBitKNenyü = éføedIm - rMls;)anGnuvtþ - éføedIm = 40>000>000 erol - rMls;)anGnuvtþ = 34>000>000 erol - tMélBitKNenyü = 6>000>000 erol

X4- tMélelIs = éfølk; - tMélBitKNenyü - éfølk; = 15>000>000 erol - tMélBitKNenyü = 6>000>000 erol

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- tMélelIs = 9>000>000 erol g- sMrab;eKaledAxagBn§dar tMélelIsenHRtUvEtbEnßmTwkR)ak;rMls;elIkeBledayxusKW

2>000>000 erol enAqñaM 2006 . dUecñHtMélelIsCab;Bn§ Kittamc,ab;sþIBIsareBIBn§KW 11>000>000 erol ¬9>000>000 erol + 2>000>000 erol¦ . edIm,IkMNt; lT§plCab;Bn§ shRKasRtUvKitbBa©ÚlkñúglT§plKNenyünUvTwkR)ak; 2>000>000 erol ¬TwkR)ak;rMls;elIkeBlminRbRktI¦ .

c- krNIéntMélxVH ³ c1- RbsinebIXøaMglk;)anéfø 3>000>000 erolvij tMélxVH KW ³

- éfølk; = 3>000>000 erol - tMélBitKNenyü = 6>000>000 erol - tMélxVH = 3>000>000 erol

c2- tMélxVHEdlGackat;kg)ansMrab;eKaledAénBbc KWmanEt 1>000>000 erol b:ueNÑaH ¬3>000>000 erol - 2>000>000 erol¦ edaysarkarKitbBa©ÚleTAkñúg rMls;Edl)ankt;RtakñúgbBa¢IKNenyünUvTwkR)ak;rMls;énqñaM 2006 EdlCarMls;elIk eBlxus .

q- sMrab;karKNnatMélelIs b¤tMélxVHénRTBüskmμ karrMls;elIkeBledayxusRtUv)an cat;TukdUcCa)ankat;kgrYcehIyBIlT§plCab;Bn§rbs;shRKas . enAkñúg]TahrN_enH karkMNt;tMélelIs b¤tMélxVH KWRtUv)aneFVIeLIgedayykmkKitKUrnUvTwkR)ak;rMls;bUkeyag 36>000>000 erol ¬ 34>000>000 erol + 2>000>000 erol ¦ CMnYs[TwkR)ak;Edl )aneFVIKNenyükm μ ¬ 34>000>000 erol ¦ .

5- kareFVIKNenyükmμ ³ k- qøgtam]TahrN_kñúgkfax½NÐ 4 énEpñkenH eKeXIjfashRKasRtUvCab;Bn§elIR)ak;cMeNj

cMeBaHTwkR)ak;rMls;Edl)anelIkeBledayxus . sMrab;karGnuvtþCak;EsþgshRKasRtUv eFVIKNenyükm μ ¬Biesskt;RtacUlKNnIrMls;RTBüskm μ b¤KNnIRTBüskmμrYmbBa©ÚlKña Cab;Tak;Tin¦ nUvTwkR)ak;rMls;elIkeBledayxusenAkñúgéf¶EdlrkeXIjkMhus . enAcug qñaMCab;Bn§EdlmankarEktRmUv shRKasRtUvKitbBa©ÚlmkvijnUvTwkR)ak;kt;RtaEktRmUvnUvrMls; elIkeBlxusenH .

x- cMeBaHTwkR)ak;rMls;b¤TwkR)ak;sMviFanFnEdlbegáIteLIgedayxuseKalkarN_ b¤EdlmanTwk R)ak;elIsBIkMrwtGnuBaØat shRKasRtUvkt;RtaEktRmUvTwkR)ak;rMls;b¤sMviFanFnEdlxusenH enAéf¶rkeXIjkMhus .

K- sMrab;krNIdUcmanEcgkñúgvaküx½NÐ k nigvaküx½NÐ x énkfax½NÐenH shRKasRtUvdak; lixitRbkassareBIBn§EktRmUv dUcmanEcgkñúgkfax½NÐ3 énmaRta117 én csB .

X- enAeRkayeBlEdlshRKas)anGnuvtþtambTb,BaØtþidUcmanEcgkñúgvaküx½NÐ k vaküx½NÐ x nigvaküx½NÐ K énkfax½NÐenHrYcehIy shRKasGaceFVIrMls;b¤sMviFanFnCabnþeToteTA tameKalkarN_Edlc,ab;sþIBIsareBIBn§)anGnuBaØat .

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EpñkTI 6>9 ³ rMls;Biess 1 - rMls;BiessKWCacMnYnEdlGackat;kgkñúgqñaMTI 1 énkarTij b¤naeBleRkaymkeTotenAqñaMTI 1 én

kardak;eRbIR)as;RTBürUbI edayKeRmagvinieyaKmanlkçN³sm,tþiRKb;RKan; dUcmanEcgkñúgkfax½NÐ2 xageRkamenH . cMnYnEdlGackat;kg)anenHesμ Inwg 40 PaKry éntémømUlFnénRTBürUbIf μ I bJu RTBürUbIeRbIR)as;rYc Edl)andak;eRbIR)as;kñúgplitkm μnigkarEkécñ . rMls;Biess;nwgkat;bnßytMél mUlFnénRTBürUbI EdlGaceRbIR)as;sMrab;kareFVIrMls;CaFm μta .

2- rMls;BiessénRTBürUbI nwgRtUv)anykmkkat;kgedIm,IkMNt;R)ak;cMNUlCab;Bn§rbs;KeRmagvinieyaK manlkçN³sm,tþiRKb;RKan;sRmab;qñaMsareBIBn§ RbsinebIGñkvinieyaKmineRCIsykkareRbIR)as;siT§iTTYl ry³eBlelIkElgBn§dUcmanEcgkñúgkfax½NÐ 4 énmaRta 20fμ I énc,ab;sþIBIviesaFnkmμéncsB .

3- RTBürUbIEdl)anTTYlnUvkarkat;kgrMls;Biess RtUvdak;eRbIR)as;ya:gticbMput 4 qñaMsareBIBn§ bnÞab;BI qñaMsareBIBn§EdlrMls;BiessRtUv)ankat;kg . RbsinebIRTBürUbIenaHRtUv)anQb;eRbIR)as;munry³eBl enH GñkvinieyaKRtUvkt;RtabBa©ÚlkñúgR)ak;cMeNjCab;Bn§vijnUvcMnYnmYyesμ InwgTwkR)ak;rMls;BiessEdl )ankat;kg kat;bnßyedaycMnYnmYyesμ Inwg 2 PaKry énTwkR)ak;rMls;BiessEdl)ankat;kgsRmab; ExnImYy² b¤cMENkénExEdlRTBüenaHRtUv)andak;[eRbIR)as; . cMnYnenHnwgminb:HBal;témøBit KNenyüénRTBürUbI sRmab;karkMNt;plcMeNjBImUlFnCab;Bn§ tammaRta 7 éncsB .

4- ]TahrN_TI 1 ³ ]bmafaenAedImqñaMCab;Bn§ 2004 GñkCab;Bn§mañk;manm:asIunedr 3 eRKOgsMrab;eRbIR)as;kñúgGaCIvkmμ rbs;Kat; . sMrab;eKaledAénBbc m:asIunedrsißtkñúgRTBüskm μfñak; 4 Edl)ankt;Rtakñúgr)aykarN_ KNenyü mantMél 1>600>000 erol . enAqñaM 2004 Kat;)anlk;m:asIunedr mYyeRKOg)an R)ak; 500>000 erol EtKat;)anTijm:asIunedrKMrUfIμmYyeRKOgmkvijmantMél 2>000>000 erol . GñkCab;Bn§enaHRtUv)anGnuBaØatpþl;rMls;Biess 40 PaKry sMrab;dMeNIrkarvinieyaKrbs;Kat; . mUldñanrMls;sMrab;qñaM 2004 RtUvKNnadUcteTA ³ - tMélminTan;rMls;énfñak;enAedImqñaM 2004 ¬01 mkra 2004¦>>>>>>>>>>>>>1>600>000 erol - dkecjcMNUlEdl)anmkBIkarlk;m:asIunedrcas;>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>500>000 erol - bUkbEnßmtMélm:asIunedrfIμEdl)anTijcUl>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>2>000>000 erol - dkecj rMls;Biess ¬2>000>000 x 40°¦>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>800>000 erol mUldæanrMls;FmμtasMrab;qñaM 2004 >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>2>300>000 erol TwkR)ak;rMls;sMrab;qñaMCab;Bnæ 2004 mandUcxageRkam ³ - rMls;Biess ¬2>000>000 x 40°¦>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>800>000 erol - rMls;FmμtasMrab;fñak;4 ¬2>300>000 x 20°¦>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>460>000 erol TwkR)ak;rMls;srubsMrab;qñaM 2004 >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>1>260>000 erol TwkR)ak;minTan;rMls;enAéf¶TI 31 FñÚ 2004 ¬tMélminpøas;bþÚrsMrab;éf¶TI 01 mkra 2005¦ KWes μ Inwg 1>840>000 erol ¬ KWesIμ 2>300>000 erol - 460>000 erol ¦ eRBaHrMls;Biess )ankat;ecjrYcehIy .

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5- ]TahrN_TI 2³

]bmafaenAqñaM 2006 GñkCab;Bn§enAkñúg]TahrN_TI 1 lk;m:asIunedrEdl)anTijkñúgqñaM 2004 ¬bnÞab;BIdak;eRbI)an 16 Ex¦. R)ak;cMeNjCab;Bn§sMrab;qñaM 2006 rbs;Kat;RtUv)anekIneLIgeday sarkarEktRmUvkarkat;kgrMls;BiessmkvijnUvcMnYnTwkR)ak; 2° sMrab;ExnImYy²EdlRTBüskm μ)an dak;eRbI . R)ak;cMeNjCab;Bn§EdlRtUvbBa©ÚlmkvijsMrab;qñaM 2006 RtUv)anKNnadUcteTA³ - rMls;Biess ¬ 2>000>000 x 40°¦>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>800>000 erol - dkecjkarEktRmUvsMrab;ry³eBlEdlRTBüskmμ)aneRbI ¬800>000 erol x 2°¦ 16Ex

>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>256>000 erol - R)ak;cMeNjCab;Bn§EdlRtUvbBa©ÚlmkvijsMrab;qñaM 2006 KW>>>>>>>>>>>>>>>>>>>>>544>000 erol

CMBUkTI7 viFanTUeTAsþIBItMélelIs nigtMélxVHénRTBüskm μ

EpñkTI 7>1 ³ eKalkarN_ 1- R)ak;cMeNjCab;Bn§ KWCaR)ak;cMeNjsuT§)anmkBIlT§plTaMgGs;énRbtibtþikarRKb;RbePT Edl

shRKassMerc)an rYmbBa©ÚlTaMgtMélelIs)anmkBIkarlk;cMENknanaénRTBüskmμ kñúgeBlkMBug RbkbGaCIvkm μ b¤enAeBlbBa©b;GaCIvkmμ .

2- tMélelIs nigtMélxVH KWCacMnYnlMeGogrvagtMélBitR)akdénRTBüskm μ nigtMélBitKNenyü ¬eBalKWtMéleRkaykat;rMls;rYc¦ .

3- tMélelIs nigtMélxVH BMuman\T§iBlxagsareBIBn§eLIy drabNatMélenHminTan;EsþgecjCaclna Cak;EsþgénTun .

4- tMélelIsnigtMélxVH manBIrRbePT ³ k- tMélelIsb¤tMélxVHEdlsMerc)an ³ tMélenHekItmaneLIgtamkarbeBa©jGclkmμNamYy .

karbeBa©jenHGacCakarlk; ¬krNIPaKeRcIn¦ kareFVI]bhariteTAkñúgshRKasmYyeTot karedaHdUr karEbgEck karpþl;CaGMeNay karykvijrbs;m©as;shRKasÉkbuKÁl ¬RTBüskmμ epÞrcUlebtikP½NÐÉkCn¦ naeBlkMBugeFVIGaCIvkmμ b¤naeBlbBa©b;GaCIvkmμ ¬bBaÄb;skmμPaB b¤mrN³PaBrbs;m©as;shRKas¦ karruHerIecj karbMpøaj karQb;ElgeRbIR)as;>>>. karbeBa©j enHGacCaGMeBIedayectnarbs;m©as;shRKasb¤GñkRKb;RKgshRKas b¤Cavi)akénRBwtþikarN_eRkA qnÞ³rbs;BYkeK dUcCakardkhUttampøÚvc,ab; b¤mhnþray>>> .

x- tMélelIs)ankt;Rta ³ tMélenHekItmaneLIgbnÞab;BImankarkt;RtakñúgbBa¢IKNenyünUvtMél bc©úb,nñrbs;GclkmμmYyCMnYs[tMélcas;rbs;RTBüenH . dUecñHvaCatMélelIsKNenyü suT§saF . kñúgn½yenH tMélelIsEdlpusecjBIkarvaytMélsarCaf μ I edayKμanc,ab; GnuBaØatnUvGclkmμ RtUvkøayCaR)ak;cMNUlCab;Bn§énGaCIvkm μ .

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K- c,ab;sþIBIsareBIBn§minGnuBaØat[kt;RtatMélxVHeRkamrUbPaBCasMviFanFneT . tMélxVHGac kt;Rta)an EtkñúgkrNIéntMélxVHsMerc)anEdlmanEcgkñúgvaküx½NÐ k énkfax½NÐenH b:ueNÑaH .

5- eTaHbIsMerc)anenAkñúgGMLúg b¤enAeBlbBa©b;GaCIvkmμkþI tMélelIs b¤tMélxVH begáIt)anCaR)ak;cMeNj b¤R)ak;xatrbs;shRKasEdlRtUvCab;Bn§ b¤RtUvkat;kg .

EpñkTI 7>2 ³ karKNnatMélelIs b¤tMélxVH 1- karlk;GclkmμNamYybegáIt)annUvtMélelIs kalebIéfølk;mantYelxFMCagtMélBitKNenyüénRTBü

Edl)anlk;enaH . 2- tMélBit ³

k- cMeBaHGclkmμEdlRtUv)anrMls;tamviFIrMls;es μ IPaK ³ tMélBitKNenyü KWCasmtulüén KNnIRTBüskmμénGclkmμCab;Tak;Tin dknwgTwkR)ak;rMls; ¬ rYmTaMgrMls;]btßmÖkFn nig rMls;Biess dUcmanEcgkñúgEpñkTI 6>9 ¦ Edl)anGnuvtþcMeBaHGclkmμenaH .

x- cMeBaHGclkmμEdlRtUv)anrMls;tamviFIrMls;fyCalMdab; ³ sMrab;eKaledAénBbc kñúg krNIénkarbeBa©jGclkmμRbePTenHNamYy shRKasminRtUvKNnatMélBitKNenyü b¤ tMélelIsb¤tMélxVH sMrab;RTBüenaHedaypÞal;eT . kñúgkrNIenH shRKasRtUvGnuvtþtam bTb,BaØtþidUcmanEcgkñúgEpñkTI 6>7 énRbkasenH ehIytMélelIs b¤tMélxVHnwgRtUvEsþg ecjsMrab;KNnIRTBüskm μrYmbBa©ÚlKñanImYy² Etmþg .

3- ]TahrN_ ³ k- shRKas)anTijRTBüskmμfñak; 1 mYyéfø 2>500>000 erol nig)anlk;RTBüenHecj

vijkñúgtMél 1>800>000 erol eRkayEdlshRKasrMls;RTBüenHtamviFIrMls;esμ IPaK)an RtwmTwkR)ak; 1>500>000 erol .

x- karlk;enHnaM[mantMélelIsesμ Inwg ³ - éfølk; = 1>800>000 erol - tMélBitKNenyü 2>500>000 erol - 1>500>000 erol = 1>000>000 erol - tMélelIs 1>800>000 erol - 1>000>000 erol = 800>000 erol

EpñkTI 7>3 ³ krNIBiess 1- dUcmanEcgkñúgkfax½NÐ 4 énmaRta 19 éncsB karxatbg;elIkarlk; b¤edaHdUrRTBüsm,tþi eTaH

edaypÞal; b¤RbeyalkþI rvagbuKÁlTak;Tin KWminGackat;kg)aneT . BakübuKÁlTak;TinsMedAdl;³ k- smaCikNamñak;kñúgRKYsarGñkCab;Bn§ x- shRKasEdlRKb;RKgelIGñkCab;Bn§ b¤shRKasRtUv)anGñkCab;Bn§RKb;RKg b¤k¾shRKasenaH

nigGñkCab;Bn§sßitenAeRkamkarRKb;RKgrYmKña . Bakü RKb;RKg mann½yfa mankm μsiTi§cab; BI 51 PaKry eLIgeTAelItMélb¤siT§ie)aHeqñaténPaKkm μkñúgedImTunpÞal;rbs;shRKas . edIm,IkMNt;TMhMénkarRKb;RKgrbs;GñkCab;Bn§CarUbvnþbuKÁlNamñak; RtUvKitbBa©ÚlTaMgGs;nUv

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km μsiT§ielIPaKkmμenAkñúgedImTunpÞal;rbs;rUbvnþbuKÁlenaH nigkmμsiT§ipÞal;b¤Rbeyalrbs; shB½T§GñkCab;Bn§ .

2- ]bharitcUlRkumh‘un ³ karKNnanUvtMélelIsb¤tMélxVH RtUveFVIeLIgedayepþImecjBItMélBitR)akdén snøwkh‘unb¤PaKh‘un Edl)anRbKl;sMrab;CafñÚrén]bharit . tameKalkarN_ tMélBiténsnøwkh‘unb¤ PaKh‘unenH RtUvesμInwgtMél)a:n;sμanénRTBüskmμEdl)anykmkbBa©Úleday]bhariteTAkñúgbBa¢IKNenyü rbs;shRKasEdlTTYl]bharit .

3- kaedaHdUr ³ karedaHdUr eTaHbIBMumankarbEnßmR)ak;k¾eday RtUv)ancat;TukCaRbtibtþikarlk;Edlbnþeday RbtibtþikarTij . tMélelIsb¤tMélxVH KWesμ InwgTwkR)ak;lMeGogrvagtMélTIpSarénRTBüskmμEdl)an TTYlkñúgkaredaHdUr nigtMélBitKNenyüénRTBüskm μEdl)anRbKl;[eK . karedaHdUr RtUvCab;Bn§ kñúgkariybriecäTEdlekItmankaredaHdUrenH .

4- cMeBaH GMeNay mrN³PaBénm©as;shRKas kardkykvijnUvRTBüBIRTBüskmμrbs;shRKas karbBaÄb;skmμPaB ³ Rbtibtþikarb¤RBwtþikarN_TaMgenHeFVI[ekItmaneLIgnUvtMélelIsb¤tMélxVH EdlRtUv )ankMNt;tamtMélTIpSarénRTBüskmμnaéf¶eFVIGMeNay b¤naéf¶mrN³PaB b¤naéf¶dkykvij b¤naéf¶ bBaÄb;skmμPaB .

CMBUkTI8 Bn§kat;Tuk

EpñkTI 8>1 ³ eKalkarN_ 1- RsbtammaRta 25fμ I nigmaRta 26f μ I énc,ab;sþIBIviesaFnkmμéncsB Bn§Tak;TinnwgR)ak;cMNUl

dUcmanEcgkñúgEpñkTI 8>2 nigEpñkTI 8>3 énRbkasenH RtUv)anRbmUlcab;BIéf¶TI 01 Exmkra qñaM2004 tamviFIkat;TukmuneBlebIk b¤muneBlTUTat;Casac;R)ak; b¤Cavtßú edayGñkCab;Bn§nivasnCn EdlRbkbGaCIvkmμ . Bn§enH ehAfaBn§kat;Tuk .

2- sMrab;eKaledAénBn§kat;Tuk cMNayNamYyEdlCakmμvtßúénBn§kat;Tuk Edl)ankt;RtaCacMNaykñúg bBa¢IKNenyü RtUvcat;Tukfa)anTUTat; .

EpñkTI 8>2 ³ Bn§kat;TukelIkarTUTat;eTA[nivasnCn 1- GñkCab;Bn§nivasnCnEdlRbkbGaCIvkm μ EdlebIk b¤TUTat;Casac;R)ak; b¤Cavtßú[dl;buKÁlnivasnCn

RtUvkat;Tuk nigbg;R)ak;Bn§eTAtamGRtakMNt;dUcxageRkam elIcMnYnTUTat;munkarkat;TukR)ak;Bn§ ³ k- GRta 15 PaKry cMeBaHR)ak;cMNUlEdlrUbvnþbuKÁl)anTTYlBIkarbMeBjesvanana rYmTaMg

karRKb;RKg b¤karBieRKaHeyabl; b¤esvaRbhak;RbEhl . sMrab;eKaledAénBn§kat;Tuk R)ak;cMNUlBIkarbMeBjesvanana rYmTaMgkarRKb;RKg b¤karBieRKaHeyabl; b¤esvaRbhak; RbEhl KWsMedAdl;R)ak;cMNUlBIral;skmμPaBesdækic©rbs;buKÁl eRkAEtBIkarplitnigkar lk;TMnij Ptisnüa karCYl karlk;nUvRTBüsm,tþi nigeRkABIskmμPaBbMerIkargardUcmanEcg kñúgRbkassþIBIBn§elIR)ak;ebovtSelx 396 Rbk>shv>Bd cuHéf¶TI 27 Exmifuna qñaM1997 rbs;RksYgesdækic© nighirBaØvtßú . R)ak;cMNUlenHmanCaGaT× R)ak;cMNUlBIkMéreCIgsar

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b¤eCIgsarCMnYj R)ak;cMNUlBIskm μPaBdwkCBa¢Ún CYsCul sagsg; RKb;RKgBieRKaHeyabl;

R)ak;cMNUlBIesvaRbhak;RbEhl dUcCaesvabec©keTs viTüasaRsþ sil,³ Gb;rMsikSaFikar esvaxagevC¢saRsþ TnþsaRsþ nItisaRsþ visVkmμ sßabtükmμ karsikSa RsavRCav KNenyü >>>

x- GRta 15 PaKry cMeBaH sYysarBIRTBüskmμGrUbI nigsYysarBIPaKkmμkñúgFnFanEr: ³ x1- sMrab;eKaledAénBn§kat;Tuk sYysarcMeBaHRTBüskmμGrUbI KWsMedAdl;cMNUl Ca

sac;R)ak; b¤Cavtßú EdlTTYl)anTak;Tinnwg ³ - karGnuBaØat[eRbIR)as;nUvsiT§ie)aHBum<pSay niglk;sñaédGkSrsaRsþ sil,³

viTüasaRsþ b¤siT§iRbhak;RbEhl ¬kñúgenHmanrab;bBa©ÚlTaMgsiT§icMlg nigpSay ExSGat;sMelg b¤vIedGU>>>¦ RbkasnIyb½Rttkákmμ m:aksBaØaplit m:aksBaØa BaNiC¢kmμ KMnUr KMrUbøg; KMerag rUbmnþ karsMgat;GMBIviFIplit>>> niyayrYmKWGVI² TaMgGs;EdlCakmμsiT§iGrUbI b¤siT§iepSg²

- cMeNHdwg b¤cMeNHeFVI b¤Bt’manTak;TinnwgbTBiesaFn_epSg²kñúgvis½y]sSahkm μ BaNiC¢kmμ viTüasaRsþ bec©keTs >>>

- karepÞrsiT§ielIcMeNH b¤Bt’man dUcmanerobrab;kñúgvaküx½NÐ x1 enH - karpþl;eyabl; b¤karpþl;esva Tak;TinnwgkarGnuvtþn_ b¤kareRbIR)as;siT§idUcman

erobrab;kñúgvaküx½NÐ x1 enH x2- sMrab;eKaledAénBn§kat;Tuk sYysarcMeBaHPaKkmμkñúgFnFanEr: KWsMedAdl;ral;Gtß

RbeyaCn_ CaR)ak;b¤CavtßúEdlTTYl)anTak;TinnwgPaKkmμenH eRkAEtBIR)ak;cMeNj )anmkBIGaCIvkm μelIFnFanenH nigPaKlaPEdlRtUvCab;Bn§tambTb,BaØtþiedayELk.

K- GRta 15 PaKry cMeBaHkarR)ak;EdlGñkCab;Bn§nivasnCnEdlRbkbGaCIvkm μEdlminEmn CaFnaKarb¤sßab½nsBa¢½yFnkñúgRsuk bg;[eTAGñkCab;Bn§nivasnCn .

X- GRta 10 PaKry cMeBaHR)ak;cMNUlBIkarCYlclnRTBüb¤GclnRTBü ³ sMrab;eKaledAén Bn§kat;Tuk R)ak;cMNUlBIkarCYlclnRTBüb¤GclnRTBü KWsMedAdl;sac;R)ak;b¤vtßúEdlGñkCYl )anbg;sMrab;CafñÚrénkareRbIR)as;clnRTBü dUcCabrikçar]sSahkm μ BaNiC¢kmμ bec©keTs viTüasaRsþ >>> nigGclnRTBü dUcCa dIFøI pÞHsMEbg sMNg;epSg² >>> . kñúgenH GclnRTBüRtUvmanrYmbBa©ÚlTaMgrbs;RTBübnÞab;bnSMénGclnRTBüenaH RBmTaMgsiTi§Gnuvtþ eTAtamc,ab;sþIBIkmμsiTÞidIFøI siT§iGaRs½yplelIGclnRTBü nigsiT§inanaEdlbgá[mankar TUTat;CaR)ak; b¤CavtßútamcMnYnepSg² b¤tamcMnYnkMNt; .

g- GRta 6 PaKry cMeBaHkarR)ak;EdlFnaKarb¤sßab½nsB¢a½yFnkñúgRsukbg;[eTAGñkCab;Bn§ nivasnCn EdlmanKNnIbeBaØImankalkMNt; .

c- GRta 4 PaKry cMeBaHkarR)ak;EdlFnaKarb¤sßab½nsBa¢½yFnkñúgRsukbg;eTA[rUbvnþbuKÁl nivasnCn EdlmanR)ak;beBaØIenAkñúgKNnIsnSMK μankalkMNt; .

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EpñkTI 8>3 ³ Bn§kat;TukelIkarTUTat;eTA[GnivasnCn 1- GñkCab;Bn§nivasnCnEdlRbkbGaCIvkm μ Edl)anTUTat;R)ak;cMNUlxageRkamenH [eTAGñkCab;Bn§

GnivasnCnRtUvkat;Tuk nigbg;nUvR)ak;Bn§cMnYn 14 PaKry énTwkR)ak;RtUvebIk ³ k- karR)ak; x- sYysar éføQñÜl nigR)ak;cMNUlepSg² Tak;TinnwgkareRbIR)as;RTBüsm,tþi

x1- R)ak;sYysarRtUv)ankMNt;kñúgvaküx½NÐ x1 énEpñkTI8>2 xagelI . edayELk R)ak;sYysarsMrab;FnFanEr: eRbgkat b¤]sμ ½nFmμCati sMedAdl; GtßRbeyaCn_Ca sac;R)ak; b¤Cavtßú EdlTTYl)anTak;TinnwgPaKkmμTaMgenH eRkAEtBIR)ak;cMeNj )anmkBIGaCIvkm μelIFnFanTaMgenH nigPaKlaP .

x2- sMrab;eKaledAénBn§kat;Tuk éføQñÜlRtUv)ankMNt;kñúgvaküx½NÐ X énEpñkTI 8>2 xagelI .

K- karTUTat;cMeBaHesvaRKb;RKg nigesvabec©keTsnana X- PaKlaP

EpñkTI 8>4 ³ karelIkElgkarkat;TukR)ak;Bn§ 1- karebIkb¤karTUTat;Casac;R)ak; b¤CavtßúcMeBaHkrNIdUcxageRkam RtUv)anGnuBaØat[elIkElgkarkat;Tuk

nUvR)ak;Bn§kat;Tuk ³ k- karR)ak;Edlbg;eTA[FnaKarnigsßab½nsB¢a½yFnkñúgRsuk nigkarTUTat;cMeBaHR)ak;cMNUlelIk

ElgBn§dUcmanEcgkñúgmaRta 9 fμ I énc,ab;sþIBIviesaFnkmμéncsB . x karebIkb¤TUTat;eTA[raCrdæaPi)al b¤sßab½nénraCrdæaPi)alnUvsYysar b¤R)ak;éføQñÜlelI

clnRTBü b¤GclnRTBü ¬kñúgenHmanrYmbBa©ÚlpgEdrnUvR)ak;bg;elILÚt_ensaT éRBKub kMBg;dr PasuIpSar >>>¦ EdlbMeBj)annUvl½kçx½NÐTaMgBIrdUcteTA ³ x1- karebIkb¤TUTat;enH RtUvTak;TinnwgclnRTBüb¤GclnRTBü)ankt;RtaCaRTBüsm,tþirdæ

enAkñúgbBa¢IsareBIP½NÐEdlRksYgesdækic© nighirBaØvtßú RKb;RKg x2- R)ak;ebIkb¤TUTat;RtUvmankarbBa¢ak;BIRksYgesdækic© nighirBaØvtßú faCacMNUlbg;cUl

fvikardæ K karebIk b¤TUTat;nUvR)ak;cMNUlEdlCab;Bn§elIR)ak;ebovtS b¤Bn§elIGtßRbeyaCn_bEnßm dUc

manEcgkñúgRbkassþIBIBn§elIR)ak;ebovtSelx 396 Rbk>shv>Bd cuHéf¶TI27 Exmifuna qñaM1997 rbs;RksYgesdækic© nighirBaØvtßú

X karebIkb¤TUTat;nUvkarR)ak; edayraCrdæaPi)alb¤sßab½nraCrdæaPi)al eTA[buKÁlGnivasnCncMeBaH R)ak;x©IEdlraCrdæaPi)alkm<úCab¤rdæm®nþIRksYgesdækic© nighirBaØvtßú)anTTYlsÁal;nigyl;RBm .

2- karelIkElgBn§kat;TukcMeBaHR)ak;cMNUlrbs;shRKasnItibuKÁlCab;Bn§tamrbbBit ³ k- Bn§kat;TukminRtUvGnuvtþeT cMeBaHR)ak;cMNUlBIkarbMeBjesvanana rYmTaMgkarRKb;RKg b¤kar

BieRKaHeyabl; b¤esvaRbhak;RbEhl rbs;shRKasnItibuKÁlEdl)ancuHbBa¢ICashRKas Cab;Bn§tamrbbBit .

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x- sMrab;krNIdUcmanEcgkñúgvaküx½NÐ k énkfax½NÐenH karkat;TukR)ak;Bn§kat;TukRtUv)an GnuBaØat[elIkElgelITwkR)ak;NamYy luHNaEtTwkR)ak;enaHRtUv)ankt;RtakñúgvikáybRtEdl ecjedayGñkTTYlR)ak; nigEdl)ansresrbMeBjRKb;nieTÞs)anRtwmRtUvnigc,as;las;dUc manEcgkñúgRbkaselx 341 Rbk>shv>Bd nigRbkas elx 342>Rbk>shv>Bd cuHéf¶TI30 Ex]sPa qñaM1997 rbs;RksYgesdækic© nighirBaØvtßú .

K- GñkebIk b¤TUTat;R)ak;RtUvTTYlxusRtUvcMeBaHrdæ)alsareBIBn§elITwkR)ak;Bn§kat;Tuk Ed;lbuKÁl enH)ansMercminGnuvtþkarkat;Tuk edaymUlehtuxøÜn)ankMNt;fa R)ak;cMNUlCab;Tak;Tin)an bMeBjnUvlkçx½NÐdUcmanEcgenAkñúgvaküx½NÐ k nigvaküx½NÐ x énkfax½NÐenH b¤eday mUlehtuGVIepSgeTot .

EpñkTI 8>5 ³ karKNnaTwkR)ak;Bn§kat;Tuk 1- cMnYnTwkR)ak;Bn§kat;TukRtUvkat;Tuk RtUvKNnaelIcMnYnTwkR)ak;EdlRtUvTUTat;[buKÁlNamYyenAmun

eBlkat;TukR)ak;Bn§ .

2- cMeBaHkarebIk b¤TUTat;R)ak;[GnivasnCn EdlmanTak;Tindl;karpÁt;pÁg;sMPar³brikçarpg nigesvapg dUcCaenAkñúgkarTUTat;cMNayTijm:asuInBIeRkARbeTs EdlrYmmanéføTijm:asuIn nigéføesvapÁúMtMelIg edayGñkbec©keTsCabuKÁlGnivasnCnpþl;edayGñklk; ¬sMrab;dMeNIrkaredImdMbUgénm:asuIn¦ mUldæan sMrab;KitBn§kat;Tuk KWCacMENkR)ak;EdlTak;TinnwgesvapÁMútMelIgenHEtb:ueNÑaH .

EpñkTI 8>6 ³ Pñak;garkat;Tuk nigkatBVkic© 1- dUcmanEcgkñúgmaRta 31f μ I énc,ab;sþIBIviesaFnkmμéncBs nigmaRta88 éncsB Bakü {Pñak;gar

kat;Tuk} sMedAdl;buKÁl ¬rUbvnþbuKÁlb¤nItibuKÁl¦ EdlbTb,BaØtþisþIBIBn§dar)antRmUv[eFVIkarkat;Tuknig bg;R)ak;Bn§cUlfvikardækñúgnaménttiyCn . Pñak;garkat;TukmankatBVkic©dak;lixitRbkassareBIBn§ nigbg;R)ak;Bn§Edl)ankat;TukCUnrdæ)alsareBIBn§ y:agyWtbMputRtwméf¶TI 15 énEx bnÞab;BIExEdl)an eFVIkarkat;Tuk tamTMrg;EbbbTkMNt;edayrdæ)alsareBIBn§ .

EpñkTI 8>7 ³ eTasTNÐ 1- Pñak;garkat;TukRtUvTTYlxusRtUvy:ageBjelj nigrYmKñaCamYynwgbuKÁlCamuxsBaØaRtUvkat;TukR)ak;Bn§

cMeBaHR)ak;Bn§EdlRtUvkat;Tuk nigbg;CUnrdæ)alsareBIBn§ . dUecñHkñúgkrNIEdlPñak;garkat;Tukmin)an bg;[)anRtWmRtUvnUvR)ak;Bn§Edlc,ab;)antRmUv[xøÜneFVIkarkat;Tuk nigbg;CUnrdæ)alsareBIBn§ Pñak;gar kat;TuknwgRtUvTTYlrgnUvkarkMNt;Bn§CaÉketaPaKIb¤karkMNt;Bn§eLIgvij RBmTaMgR)ak;Bin½yepSgeTot dUcKñanwgbMNulBn§rbs;Pñak;garkat;TukxøÜnÉgpÞal;Edr . Pñak;garkat;Tukk¾RtUvTTYlrgnUveTasTNÐ epSg²eTot dUcmanEcgkñúgcsB .

CMBUkTI9 karKNnaTwkR)ak;Bn§elIR)ak;cMeNj

EpñkTI 9>1 ³ karkMNt;lT§plsareBIBn§ 1- karbBa©Úlmkvij nigkarkat;ecjepSg² ³ edayehtufamanbTb,BaØtþiedayELkxagBn§dar R)ak;cMeNj

Cab;Bn§ tamFmμtamines μ IKñanwgR)ak;cMeNjKNenyüeT . dUecñHedIm,IKNnaR)ak;cMeNjCab;Bn§

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énqñaMCab;Bn§NamYy shRKasRtUvyklT§plKNenyüénqñaMCab;Bn§enaH ¬ EdlGacCa cMeNjBit b¤xatBit ¦ mkeFVIkarEktMrUvepSg²dUcmanEcgkñúgvaküx½NÐ k nigvaküx½NÐ x én kfax½NÐenH nigkñúgkfax½NÐnanaeToténEpñkenH . k- KitbBa©ÚlmkvijnUvxÞg;cMNayepSg² EdlminGackat;kg)ansMrab;karKNnaR)ak;cMeNjCab;Bn§

dUcCa ³ k1- Bn§minGackat;ecj)an ³ Bn§elIR)ak;cMeNj R)ak;rMedaHBn§elIR)ak;cMeNj Bn§

Gb,brma>>> k2- TwkR)ak;EktMrUvnUvrMls; ¬TayC¢Tan[dl;rMls;¦ elIkeBl >>> k3- R)ak;Bin½y nigeTasb,BaØtþiRKb;RbePT >>>

x- kat;ecjnUvxÞg;epSg² dUcCaPaKlaP)anTTYldUcmanEcgkñúgkfax½NÐ 8 énEpñkTI 10>2 énRbkasenH >>> .

2- eRkayBI)aneFVIkarEktMrUvdUcmanEcgkñúgkfax½NÐ 1 énEpñkenH shRKasRtUvKNnaviPaKTansb,úrsFm’ GtibrmaEdlGackat;kg)ansMrab;qñaMCab;Bn§ . kñúgenH shRKasRtUv ³ k- kMNt;lT§plmunkarkat;kgviPaKTansb,úrsFm’sMrab;qñaMCab;Bn§ edayyklT§plénkarKitKUr

tamkfax½NÐ 1 énEpñkenH eTAbUknwgTwkR)ak;srubénviPaKTansb,úrsFm’Edl)ancMNay enAkñúgqñaMCab;Bn§

x- KNnaviPaKTansb,úrsFm’GtibrmaGackat;kg)ansMrab;qñaMCab;Bn§ edayyklT§plEdlRtUv )anKNnaeLIgenAkñúgvaküx½NÐ k énkfax½NÐenH eTAKuNnwg 5 PaKry .

3- shRKasRtUvKNnaviPaKTansb,úrsFm’Gackat;kg)ansMrab;qñaMCab;Bn§ ³ k- RbsinebITwkR)ak;srubénviPaKTansb,úrsFm’kñúgqñaMCab;Bn§tUcCag b¤esμInwgviPaKTansb,úrsFm’

GtibrmaGackat;kg)ansMrab;qñaMCab;Bn§ kñúgkrNIenH TwkR)ak;srubénviPaKTansb,úrsFm’enAkñúg qñaMCab;Bn§ KWCaviPaKTansb,úrsFm’Gackat;kg)ansMrab;qñaMCab;Bn§

x- RbsinebITwkR)ak;srubénviPaKTansb,úrsFm’kñúgqñaMCab;Bn§ FMCagviPaKTansb,úrsFm’Gtibrma Gackat;kg)ansMrab;qñaMCab;Bn§ kñúgkrNIenH viPaKTansb,úrsFm’GtibrmaGackat;kg)ansMrab; qñaMCab;Bn§ KWCaviPaKTansb,úrsFm’Gackat;kg)ansMrab;qñaMCab;Bn§ ehIyshRKasRtUvman viPaKTansb,úrsFm’enAsl;kat;kgminGs; EdlRtUvkøayCacMNayminGackat;kg)ansMrab; qñaMCab;Bn§ . kñúgkrNIenH ³ x1- shRKasRtUvKNnaeLIgnUvlT§plCab;Bn§ eRkaykarkat;kgviPaKTansb,úrsFm’

EdlRtUv)anGnuBaØat[kat;kg . 4- bnÞab;mkshRKasRtUv ³

k- KNnaR)ak;cMeNjsuT§eRkABIkarR)ak; edayyklT§plCab;Bn§eRkaykarkat;kgviPaKTan sb,úrsFm’EdlRtUv)anGnuBaØat[kat;kg eTAbUknwgcMNaykarR)ak;srubkñúgqñaMCab;Bn§ rYcdk nwgcMNUlkarR)ak;srubkñúgqñaMCab;Bn§

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x- KNnacMNaykarR)ak;GtibrmaGackat;kg)ankñúgqñaMCab;Bn§ edayykcMNUlkarR)ak;srub kñúgqñaMCab;Bn§ eTAbUknwg 50 PaKry énR)ak;cMeNjsuT§eRkABIkarR)ak;dUc)anKNnakñúg vaküx½NÐ k énkfax½NÐenH

K- KNnacMNaykarR)ak;kñúgqñaMCab;Bn§Gackat;kg)an edayeRbobeFobcMNaykarR)ak;srubkñúg qñaMCab;Bn§ eTAnwgcMNaykarR)ak;GtibrmaGackat;kg)ankñúgqñaMCab;Bn§ ³ K1- RbsinebIcMNaykarR)ak;srubkñúgqñaMCab;Bn§FMCag b¤esμ InwgcMNaykarR)ak;Gtibrma

Gackat;kg)ankñúgqñaMCab;Bn§ cMNaykarR)ak;kñúgqñaMCab;Bn§Gackat;kg)anKWRtUves μ I nwgcMNaykarR)ak;GtibrmaGackat;kg)ankñúgqñaMCab;Bn§

K2- RbsinebIcMNaykarR)ak;srubkñúgqñaMCab;Bn§ tUcCagcMNaykarR)ak;GtibrmaGac kat;kg)ankñúgqñaMCab;Bn§ cMNaykarR)ak;srubkñúgqñaMCab;Bn§enHKWGackat;kg)anTaMg Gs;sMrab;qñaMCab;Bn§ . kñúgkrNIenH RtUvBinitüemIlsmtulücMNaykarR)ak;enAsl; kat;kgminGs;BIqñaMmun . RbsinebIsmtulüenHviC¢man RtUveyagcMNaykarR)ak; enAsl;kat;kgminGs;BIqñaMmunenHmkkat;ecjEfmeTot KWkat;ecjkñúgcMnYnmYyEdl eKarBl½kçx½NÐfa plbUkéncMNaykarR)ak;srubkñúgqñaMCab;Bn§nigTwkR)ak;eyagmk kat;ecjéncMNaykarR)ak;enAsl;kat;kgminGs;BIqñaMmun minRtUvFMCagcMNaykar R)ak;GtibrmaGackat;kg)ankñúgqñaMCab;Bn§eT .

X- KNnaR)ak;cMeNjsuT§eRkaykarkat;kgkarR)ak; ¬b¤lT§plCab;Bn§énkariybriecäT¦ eday ykR)ak;cMeNjsuT§eRkABIkarR)ak; eTAbUknwgcMNUlkarR)ak;srubkñúgqñaMCab;Bn§ rYcdknwg cMNaykarR)ak;Gackat;kg)ankñúgqñaMCab;Bn§ . cMeBaHcMNaykarR)ak;EdlenAsl;BIkar kat;kgenH KWRtUv)ancat;TukCacMNaykarR)ak;sMrab;qñaMCab;Bn§bnÞab; ehIykarpat;ecjRtUv GnuvtþeTAtamxøwmsarénkfax½NÐenH .

5- RbsinebIlT§plCab;Bn§énkariybriecäTEdl)anKNnaeLIgkñúgkfax½NÐ 4 énEpñkenH KWCaR)ak;cMeNj shRKasRtUvKNnalT§plsareBIBn§sMrab;qñaMCab;Bn§enaH edayykmkKitKUrnUvkarxatbg;BIqñaMmun² EdlRtUveyagmk RsbtambTb,BaØtþidUcmanEcgkñúgEpñkTI 9>5 énRbkasenH .

EpñkTI 9>2 ³ karKNnabMNulBn§énBn§elIR)ak;cMeNj 1- bMNulBn§elIR)ak;cMeNj RtUv)anKNnadUcteTA ³

k- KNnabMNulBn§elIR)ak;cMeNjénqñaMCab;Bn§ ¬EdlteTAenHehAfabMNulBn§elIR)ak;cMeNj tammaRta 20f μ I énc,ab;sþIBIviesaFnkmμéncsB¦ edayyklT§plsareBIBn§énqñaMCab;Bn§ dUc)ankMNt;kñúgEpñkTI 9>1 énRbkasenH eTAKuNnwgGRtaBn§elIR)ak; cMeNjRbcaMqñaMén maRta 20f μ I énc,ab;sþIBIviesaFnkmμéncsB ¬dUcmanEcgkñúgEpñkTI 9>6 énRbkasenH¦ .

x- dk\NTanBn§breTstammaRta 36 éncsB ¬dUcmanEcgkñúgEpñkTI 9>7 énRbkasenH cMeBaHshRKasnivasnCnEdlmanR)ak;cMNUlRbPBbreTs¦ b:uEnþmin[elIsbMNulBn§kñúg vaküx½NÐ k énkfax½NÐenHeT .

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K- dkBn§elIR)ak;cMeNjbEnßmelIkarEbgEckPaKlaP Edl)anbg;edayGñkCab;Bn§tam vaküx½NÐ x énkfax½NÐ 1 énmaRta 23f μ I c,ab;sþIBIviesaFnkmμéncsB eTAtamcMnYndUc xageRkam ³ K1- 100 PaKry énR)ak;Bn§)anbg; sMrab;shRKasEdlCab;Bn§elIR)ak;cMeNjtam

GRta 20 PaKry b¤ 30 PaKry K2- 7 PaK 91 énR)ak;Bn§)anbg; sMrab;shRKasEdlCab;Bn§elIR)ak;cMeNjtam

GRta 9 PaKry K3- 0 PaKry énR)ak;Bn§)anbg; sMrab;shRKasEdlCab;Bn§elIR)ak;cMeNjtamGRta

0 PaKry cMnYnxagelIenHminRtUv[elIsBIbMNulBn§bnÞab;BIkat;kg\NTanBn§breTs kñúgvakSx½NÐ x énkfax½NÐenHeT .

EpñkTI 9>3 ³ karKNnaR)ak;Bn§elIR)ak;cMeNjRtUvbg; b¤\NTanBn§sMrab;qñaMCab;Bn§ 1- R)ak;Bn§elIR)ak;cMeNjRtUvbg; b¤\NTanBn§sMrab;qñaMCab;Bn§ RtUv)ankMNt;dUcteTA ³

k- kñúgkrNIEdllT§plKNnatamEpñkTI 9>2 énRbkasenH mancMnYneRcInCagplbUkéncMnYn R)ak;Bn§Edl)ankat;TukkñúgnamGñkCab;Bn§tambTb,BaØtþidUcmanEcgkñúgCMBUk 8 énRbkasenH nigcMnYnR)ak;rMedaHBn§elIR)ak;cMeNj EdlGñkCab;Bn§)anbg;sMrab;qñaMCab;Bn§tammaRta 28f μ I énc,ab;sþIBIviesaFnkmμéncsB GñkCab;Bn§RtUvbg;bEnßmnUvcMnYnEdllMeGogenaHCUnrdæ)al sareBIBn§

x- RbsinebIlT§plKNnatamEpñkTI 9>2 énRbkasenH mancMnYnticCagplbUkéncMnYnR)ak; Bn§Edl)ankat;TukkñúgnamGñkCab;Bn§tambTb,BaØtþidUcmanEcgkñúgCMBUk 8 énRbkasenH nig cMnYnR)ak;rMedaHBn§elIR)ak;cMeNjEdlGñkCab;Bn§)anbg;sMrab;qñaMCab;Bn§tammaRta 28f μ I énc,ab; sþIBIviesaFnkmμéncsB GñkCab;Bn§GacsMubgVilsgvijnUvcMnYnEdllMeGog b¤eyageTAeRbICa R)ak;rMedaHsMrab;qñaMbnÞab;

K- munnwgeFVIkarTUTat;R)ak;Bn§tamvaküx½NÐ k énkfax½NÐenH b¤k¾sMubgVilsg b¤eyageTAeRbICa R)ak;rMedaHtamvaküx½NÐ x énkfax½NÐenH GñkCab;Bn§RtUvEtkMNt;CamunnUvbMNulBn§Gb,brma tamnItiviFIdUcmanEcgkñúgEpñkTI 9>4 énRbkasenH .

EpñkTI 9>4³ karKNnaR)ak;Bn§Gb,brma R)ak;Bn§RtUvbg; b¤\NTanBn§sMrab;qñaMCab;Bn§ 1- R)ak;Bn§Gb,brma R)ak;Bn§RtUvbg; b¤\NTanBn§sMrab;qñaMCab;Bn§ RtUv)ankMNt;dUcteTA ³

k- GñkCab;Bn§RtUvbg;Bn§Gb,brmadUcmanEcgkñúgmaRta 24fμ I énc,ab;sþIBIviesaFnkmμéncsB enAeBleFVIkarTUTat;R)ak;Bn§elIR)ak;cMeNj . Bn§Gb,brmaRtUvbg; GacRtUv)ankat;bnßy edaybMNulBn§elIR)ak;cMeNjkñúgqñaMCab;Bn§CamYyKñatammaRta 20fμ I énc,ab;sþIBIviesaFnkmμ éncsB

x- ebIsinbMNulBn§elIR)ak;cMeNjelIsBIbMNulBn§Gb,brma ³

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x1- GñkCab;Bn§RtUvGnuvtþtambTb,BaØtþidUcmanEcgkñúgvaküx½NÐ k nigvaküx½NÐ x én kfax½NÐ 1 énEpñkTI 9>3 énRbkasenH enAeBldak;lixitRbkasbg;Bn§elIR)ak; cMeNjRbcaMqñaM

x2- kñúgkrNIenH GñkCab;Bn§minRtUvCab;Bn§Gb,brmaeT K- ebIsinbMNulBn§elIR)ak;cMeNj ticCagbMNulBn§Gb,brma ³

K1- \NTanBn§rbs;GñkCab;Bn§ tamkfax½NÐ1 énEpñkTI 9>3 énRbkasenH ¬KWpl bUkéncMnYnR)ak;Bn§Edl)ankat;TukkñúgnamGñkCab;Bn§tambTb,BaØtþi dUcmanEcgkñúg CMBUk 8 énRbkasenH nigcMnYnR)ak;rMedaHBn§elIR)ak;cMeNjEdlGñkCab;Bn§)anbg; sMrab;qñaMCab;Bn§tammaRta 28f μ I énc,ab;sþIBIviesaFnkmμéncsB¦ RtUv)ankat;bnßy edayTwkR)ak;lMeGogrvagbMNulBn§Gb,brma nigbMNulBn§elIR)ak;cMeNj

K2- karkat;bnßycuHnUv\NTanBn§ tamkarGnuvtþn_énvaküx½NÐ K1 énkfax½NÐenH RtUv)ancat;TukCakarTUTat;R)ak;Bn§Gb,brmasMrab;qñaMCab;Bn§

K3- GñkCab;Bn§RtUvGnuvtþtambTb,BaØtþidUcmanEcgkñúgvaküx½NÐ k nigvaküx½NÐ x én kfax½NÐ 1 énEpñkTI 9>3 énRbkasenH enAeBldak;lixitRbkasbg;Bn§elIR)ak; cMeNjRbcaMqñaM edaykñúgenHplbUkéncMnYnR)ak;Bn§Edl)ankat;TukkñúgnamGñkCab;Bn§ tambTb,BaØtþidUcmanEcgkñúgCMBUk 8 énRbkasenH nigcMnYnR)ak;rMedaHBn§elIR)ak; cMeNjEdlGñkCab;Bn§)anbg;sMrab;qñaMCab;Bn§tammaRta 28f μ I énc,ab;sþIBIviesaFnkmμ éncsB RtUv)anCMnYsedayTwkR)ak;én\NTanBn§eRkaykarkat;bnßydUcmanEcg kñúgvaküx½NÐ K1 énkfax½NÐenH .

EpñkTI 9>5 ³ viFansþIBIkareyagkarxatbg; 1- maRta 17 éncsB )anEcgfa ³

k- kñúgkrNIEdlmankarxatbg;enAkñúgqñaMCab;Bn§NamYy karxatbg;enaHRtUvcat;CabnÞúksMrab;qñaM Cab;Bn§bnÞab; ¬EdlehAfaqñaMCab;Bn§TI 1 énkareyagkarxatbg;¦ ehIyRtUvkat;ecjBIR)ak; cMeNjsMerc)anenAkñúgqñaMCab;Bn§bnÞab;enaH . ebIR)ak;cMeNjenHminRKb;RKan;sMrab;TUTat; CasßaBreT cMENkénkarxatbg;EdlenAesssl; RtUveyageTAqñaMCab;Bn§bnþbnÞab;rhUtdl; qñaMCab;Bn§TI 5 .

x- enAeBlNaEdlkarxatbg;manelIsBImYyqñaM bTb,BaØtþidUcmanEcgkñúgvaküx½NÐ k én kfax½NÐenH RtUvGnuvtþcMeBaHkarxatbg;TaMgLay tamlMdab;Edlkarxatbg;)anekIteLIg .

2- l½kçx½NÐénkareyagkarxatbg;mkkat;ecj ³ k- PsþútagbBa¢ak;BIkarmankarxatbg; ³

k1- edIm,IGackat;ecj)an karxatbg;RtUvmancuHkñúglixitRbkasEdl)andak;CUnrdæ)al sareBIBn§kñúgry³eBlEdlbTb,BaØtþisþIBIBn§dar)ankMNt;[dak;lixitRbkasenH

k2- GñkCab;Bn§EdlRtUvTTYlrgkarkMNt;Bn§CaÉketaPaKIrbs;rdæ)alsareBIBn§ minRtUv )anGnuBaØat[eyagkarxatbg;BImunmkkat;ecjeT

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k3- karxatbg;Edleyagmkkat;ecj

RtUvEtmankarbBa¢ak;GHGagedaybBa¢IÉksarKNenyü EdlRtUv)ankan;kab;EfrkSay:agl¥ RsbtamviFandUcmanEcgkñúgbTb,BaØtþisþIBIBn§dar nigkñúgsþg;dal¥xagKNenyü

x- GtþsBaØaNénshRKas ³ x1- karxatbg;GacGnuBaØat[eyagmksMrab;kat;ecjBIR)ak;cMeNj EdlsMerc)anEt

enAkñúgRkbx½NÐénshRKasEtmYydEdlb:ueNÑaH . tamenH ³ - kñúgkrNIénkarpøas;bþÚrm©as;shRKas karxatbg;rbs;m©as;shRKasmun minRtUv)an

GnuBaØat[eyagmkkat;ecjBIR)ak;cMeNjrbs;m©as;shRKaseRkayeLIy . kar pøas;bþÚrm©as;shRKas manCaGaT× kñúgkrNIénkarlk;shRKas krNIm©as; shRKassøab; ehIyGñkTTYlmrtkeFVIGaCIvkmμbnþBIGñksøab; >>>

- kñúgkrNIénkarpøas;bþÚrskmμPaBGaCIvkmμ EdlRtUv)ancat;TukCakarbBaÄb;skmμPaB shRKascas;nwgkarbegáIteLIgnUvshRKasmYyf μ IeTot ¬]TahrN_ ³ shRKas Qb;eFVIskmμPaBxaglk;dUr mkeFVIskmμPaBxagkargarsMNg;>>>¦ karxatbg;Edl shRKas)anTTYlrgkñúgskmμPaBcas;rbs;xøÜn minRtUv)anGnuBaØat[ykmkkat;ecj eTBIR)ak;cMeNjEdlshRKassMerc)ankñúgskm μPaBfμ Irbs;xøÜn .

K- kariybriecäTRtUveyagkarxatbg;mkkat;ecj ³ K1- karxatbg;RtUveyagmkkat;ecjCadac;xatBIlT§plénkariybriecäT¬eRkay¦TI1 Edl

mancMeNj . shRKasminGackMNt;)anedayesrIeTnUvqñaMCab;Bn§nanaEdl shRKasRtUveFVIkareyagmkkat;ecjnUvkarxatbg;rbs;xøÜn .

K2- RbsinebIedaymUlehtuNamYy shRKasmin)aneyagkarxatbg;eTAkat;ecjnwg R)ak;cMeNjénqñaMCab;Bn§NamYyEdlc,ab;)anGnuBaØat[kat;ecj ¬kat;ecjnUvkar xatbg;TaMgGs; b¤kñúgcMENkNamYy¦ karxatbg;enHminGaceyageTAkat;ecjBIR)ak; cMeNjénqñaMCab;Bn§bnÞab;²eTot)aneT .

K3- karxatbg;EdlshRKasTTYlrgkñúgqñaMCab;Bn§ 1997 nigkñúgqñaMCab;Bn§bnþbnÞab; GaceyageTAmux)an 5 qñaM sMrab;eFVIkarkat;ecj . karxatbg;EdlshRKas TTYlrgmunqñaMCab;Bn§ 1997 GaceyageTAmux)an 3 qñaM sMrab;eFVIkarkat;ecj .

EpñkTI 9>6 ³ GRtaBn§elIR)ak;cMeNjRbcaMqñaM ¬maRta 20fμ I énc,ab;sþIBIviesaFnkmμ éncsB¦

GRtaBn§elIR)ak;cMeNjRbcaMqñaMmandUcteTA ³ 1- 20 PaKry cMeBaHR)ak;cMeNjEdlseRmc)anedaynItibuKÁl . 2- 30 PaKry cMeBaHR)ak;cMeNjEdlseRmc)aneRkamkic©snüaEbgEckplitpleRbgkat nig]sμ ½nFmμCati

b¤seRmc)anBIkareFVIGaCIvkmμelIFnFanFmμCati rYmTaMgéRBeQI Er: mas b¤t,Úgfμmantémønana .

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3- 9 PaKry cMeBaHR)ak;cMeNjrbs;KeRmagvinieyaKmanlkçN³sm,tþiRKb;RKan; EdlTTYlsÁal;eday RkumRbwkSaGPivDÆn_km<úCasRmab;ry³eBlGnþrkal 5 qñaM edayKitcab;epþImBIéf¶Rbkas[eRbIc,ab;sþIBI viesaFnkmμénc,ab;sþIBIvinieyaKénRBHraCaNacRkkm<úCa .

4- 0 PaKry cMeBaHR)ak;cMeNjrbs;KeRmagvinieyaKmanlkçN³sm,tþiRKb;RKan; EdlsßitenAkñúgry³ eBlelIkElgBn§ EdlkMNt;edayRkumRbwkSaGPivDÆn_km<úCa .

5- tamtaragGRtaBn§kMeNIntamfñak;xageRkam cMeBaHR)ak;cMeNjEdlseRmc)anedayrUbvnþbuKÁl nigcMENkEdlRtUvEbgEck[smaCikmñak;²rbs;RkumGaCIvkm μ EdlminRtUv)ancat;TukCanItibuKÁl ³

PaKénR)ak;cMeNjRbcaMqñaMEdlRtUvCab;Bn§ GRtaBn§ BI 0 ¹ dl; 6>000>000 ¹ 0 ° BI 6>000>001 ¹ dl; 15>000>000 ¹ 5 ° BI 15>000>001 ¹ dl; 102>000>000 ¹ 10 ° BI 102>000>001 ¹ dl; 150>000>000 ¹ 15 ° elIsBI 150>000>000 ¹ 20 °

6- siT§i buB§siT§i nigsiT§idéTeTot EdlKeRmagvinieyaKmanlkçN³sm,tþiRKb;RKan;)anTTYleRkamc,ab; sþIBIviesaFnkmμénc,ab;sþIBIvinieyaKénRBHraCaNacRkkm<úCa minGacepÞr bJuRbKl;CUneTAttiyCnNa mYYyeLIy elIkElgEtkñúgkrNITij bJurMlaybBa©ÚlKña .

EpñkTI 9>7 ³ \NTanBn§breTs ¬maRta 36 éncsB¦ 1- GñkCab;Bn§nivasnCnEdl)anTTYlR)ak;cMNUlRbPBbreTs nig)anbg;Bn§tamc,ab;Bn§darbreTs RtUv

)anTTYlnUv\NTanBn§sMrab;kat;kgBIR)ak;Bn§elIR)ak;cMeNj EdlRtUvbg;enARBHraCaNacRkkm<úCa b:uEnþluHNaEtmankarbgðajÉksarbBa¢ak;BIkarbg;Bn§enAbreTsenaH .

2- edIm,IKNnaR)ak;Bn§EdlRtUvbg;enARBHraCaNacRkkm<úCa muneBlkat;\NTanBn§enH RtUvykcMnYn srubénR)ak;cMNUlEdl)anTTYlGMBIRbPBkm<úCa nigRbPBbreTsmkKit .

3 \NTanBn§RtUv)ankMNt;dac;edayELkBIKña sMrab;R)ak;Bn§Edl)anbg;edaynivasnCnkm<úCaenA RbeTseRkAnImYy² . b:uEnþ\NTanBn§EdlGnuBaØat[kat;kgsMrab;qñaMCab;Bn§ nigsMrab;R)ak;Bn§Edl )anbg;enARbeTseRkANamYy KWcMnYnEdlTabCageKkñúgcMeNam ³ k- R)ak;Bn§Edl)anbg;Cak;EsþgenARbeTseRkANamYyenaH x- cMnYnEdl)anmkBIkarykR)ak;Bn§elIR)ak;cMeNjsrubBIRKb;RbPBsMrab;ry³eBlCamYyKña

EdlKNnatamGRtaBn§kñúgmaRta 20f μ I énc,ab;sþIBIviesaFnkmμéncsB eTAKuNnwgplEck rvagR)ak;cMNUlEdl)anTTYlenARbeTseRkAenaH nigR)ak;cMNUlsrubBIRKb;RbPB .

4- \NTanBn§breTsGacpþl;[)an luHNaEtGñkCab;Bn§nivasnCn)anbMeBjEbbbT RBmTaMgpþl; ÉksarnanakMNt;edayrdæ)alsareBIBn§ CaBiessesckþIbBa¢ak;rbs;GñkTUTat;R)ak;Bn§enAbreTs nig rdæ)alsareBIBn§breTsenaH .

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5- kñúgkrNI\NTanBn§mancMnYnelIsBIbMNulBn§ cMnYnelIsenaHGacykmkeRbIR)as;sMrab;TUTat;Bn§ Gb,brma nigGaceyageTAeRbIenAqñaMbnþbnÞab;rhUtdl;qñaMTI 5 KitBIqñaMbnÞab;énqñaMEdl\NTanBn§enaH )anekIteLIg . RbsinebIman\NTanBn§eRcInqñaM RtUvyk\NTanBn§TaMgenaHmkeRbItamlMdab;qñaM Edl\NTanBn§TaMgenaH)anekIteLIg .

CMBUkTI 10 rbbBn§elInItibuKÁl

EpñkTI 10>1 ³ eKalkarN_ 1- dUcmanEcgkñúgmaRta 3f μ I énc,ab;sþIBIviesaFnkmμéncsB niymn½ynItibuKÁlRtUv)ankMNt;y:ag

TUlayedayrYmbBa©ÚlTaMgshRKas b¤GgÁkarnanaEdlRbkbGaCIvkm μ eTaHbI)anb¤minTan;)ankarTTYl sÁal;CapøÚvkarenAkñúgRBHraCaNacRkkm<úCakþI . nItibuKÁl KWCaGgÁPaBmYyEdlmancritlkçN³Ca Rkumh‘un sßab½nrdæ GgÁkarsb,úsrFm’ b¤sasna GgÁkarminEsVgrkcMeNj Rkumh‘unshkm μsiT§i ¬EdlminEmnCaRkumGaCIvkm μ¦ b¤RKwHsßanGcié®nþy_enAkñúgRBHraCaNacRkkm<úCa .

2- dUcmanEcgkñúgmaRta 3f μ I énc,ab;sþIBIviesaFnkmμéncsB GñkcUlh‘un KWCabuKÁlEdlmancMENk PaKkmμ b¤EdlGac)anTTYlR)ak;cMNUl b¤R)ak;cMeNjkñúgzan³CaGñk)ancUlrYmkñúgnItibuKÁl dUcmanbBa¢ak; kñúgkfax½NÐ 1 énEpñkenH .

3- dUcmanEcgkñúgmaRta 3f μ I énc,ab;sþIBIviesaFnkmμéncsB PaKlaP KWCacMENkCasac;R)ak;b¤CaRTBü EdlnItibuKÁl)anEbgEck[GñkcUlh‘uneTAtamkMrwtPaKkm μrbs;GñkcUlh‘un elIkElgEtPaKlaPCa b½NÑPaKh‘un nigkarEbgEcknanakñúgeBlCMrHbBa¢IrMlayRkumh‘un .

EpñkTI 10>2 ³ Bn§elIR)ak;cMeNjbEnßmelIkarEbgEckPaKlaP Bn§elIR)ak;cMeNjbEnßmelIkarEbgEckPaKlaP RtUv)ankMNt;dUcteTA ³

1- Bn§elIR)ak;cMeNjbEnßmRtUvbg;kñúgcMnYnesμ Inwg 20 PaKry énTwkR)ak;RtUvEbgEck cMeBaH ³ k> karEbgEckR)ak;cMeNjrkSaTuk bJuR)ak;cMeNjRbcaMqñaM eRkaykarbg;Bn§elIR)ak;cMeNj

RbsinebIshRKaseFVIkarEbgEckR)ak;cMeNjrkSaTuk bJuR)ak;cMeNjRbcaMqñaMEdl)anbg;Bn§ elIR)ak;cMeNjtamGRta 0 PaKry dUcmanEcgkñúgkfax½NÐ 4 énmaRta 20f μ I énc,ab; sþIBIviesaFnkmμéncsB nig

x> karEbgEckdéTeTot evorElgEtkarEbgEckEdl)ankMNt;kñúgkfax½NÐ 2 nigkfax½NÐ 3 énEpñkenH nigkarbg;sgvijnUvmUlFn .

2- Bn§elIR)ak;cMeNjbEnßmRtUvbg;kñúgcMnYnesμInwg 11 PaK 91 énTwkR)ak;RtUvEbgEck cMeBaHkarEbg EckR)ak;cMeNjrkSaTuk bJuR)ak;cMeNjRbcaMqñaMeRkaykarbg;Bn§elIR)ak;cMeNj RbsinebIshRKas eFVIkarEbgEckR)ak;cMeNjrkSaTuk bJuR)ak;cMeNjRbcaMqñaM Edl)anbg;Bn§elIR)ak;cMeNjtamGRta 9 PaKry tamkfax½NÐ 3 énmaRta 20fμ I énc,ab;sþIBIviesaFnkmμéncsB .

3- Bn§elIR)ak;cMeNjbEnßmminRtUvGnuvtþeT cMeBaHkarEbgEckR)ak;cMeNjrkSaTuk bJuR)ak;cMeNjRbcaM qñaMeRkaykarbg;Bn§elIR)ak;cMeNj RbsinebIshRKaseFVIkarEbgEckR)ak;cMeNjrkSaTuk bJuR)ak; cMeNjRbcaMqñaMEdl)anbg;Bn§elIR)ak;cMeNjtamGRta 20 PaKry tamkfax½NÐ 1 énmaRta 20f μ I

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énc,ab;sþIBIviesaFnkmμéncsB bJuGRta 30 PaKry tamkfax½NÐ 2 énmaRta 20f μ I énc,ab;sþIBI viesaFnkmμéncsB .

4- RbsinebIshRKasNamYy)anTTYlPaKlaP)anbg;Bn§tamkfax½NÐ 1 kfax½NÐ 2 nigkfax½NÐ 3 énEpñkenH BIshRKasmYyeTot RtUvkt;RtacMnYnR)ak;PaKlaPenaHeTAkñúgKNnIPaKlaPrbs;xøÜn . eBlshRKasenaHEbgEckPaKlaPCabnþeToteTAGñkcUlh‘unrbs;xøÜn TwkR)ak;EbgEckEdlRtUvdk ecjBIKNnIPaKlaP minRtUvCab;Bn§elIR)ak;cMeNjbEnßmdUckñúg kfax½NÐ 1 kfax½NÐ 2 nig kfax½NÐ 3 énEpñkenHeT .

5- sRmab;eKaledAénEpñkenH karEbgEckNamYyénR)ak;cMeNjrkSaTuk bJuR)ak;cMeNjRbcaMqñaMeRkay karbg;Bn§elIR)ak;cMeNj RtUvGnuvtþtamlMdab;dUcxageRkam ³ k- dMbUg ykecjBIR)ak;cMeNjrkSaTuk b¤R)ak;cMeNjRbcaMqñaMeRkaykarbg;Bn§elIR)ak;cMeNj

Edl)anbg;Bn§elIR)ak;cMeNjtamGRta 20 PaKry tamkfax½NÐ 1 én maRta 20 f μ I énc,ab;sþIBIviesaFnkmμéncsB bJuGRta 30 PaKry tamkfax½NÐ 2 énmaRta 20 f μ I énc,ab;sþIBIviesaFnkmμéncsB

x- bnÞab;mk ykecjBIR)ak;cMeNjrkSaTukb¤R)ak;cMeNjRbcaMqñaMeRkaykarbg;Bn§elIR)ak;cMeNj Edl)anbg;Bn§elIR)ak;cMeNjtamGRta 9 PaKry tamkfax½NÐ 3 énmaRta 20 f μ I én c,ab;sþIBIviesaFnkm μéncsB

K- bnÞab;mkeTot ykecjBIR)ak;cMeNjrkSaTuk b¤R)ak;cMeNjRbcaMqñaMeRkaykarbg;Bn§elI R)ak;cMeNjEdl)anbg;Bn§elIR)ak;cMeNjtamGRta 0 PaKry tamkfax½NÐ 4 én maRta 20 fμ I énc,ab;sþIBIviesaFnkmμéncsB .

6- shRKas RtUvdak;lixitRbkasBn§elIR)ak;cMeNjbEnßmelIkarEbgEckPaKlaP dUcmanEcgkñúgmaRta 23fμ I énc,ab;sþIBIviesaFnkmμéncsB nigbg;Bn§CUnrdæ)alsareBIBn§eTAtamTRmg;Edlrdæ)alsareBIBn§ )ankMNt; y:agyWtbMputRtwméf¶TI 15 énExbnÞab;BIExEdlkarEbgEckRtUv)anTUTat; .

7- shRKasEdlEbgEckPaKlaP RtUvCUndMNwgdl;GñkTTYlPaKlaPtamTMrg;EdlnaykdæanBn§dar)an kMNt; edIm,IbBa¢ak;faBn§elIR)ak;;cMeNjbEnßmelIkarEbgEckPaKlaPRtUv)anbg;rYcehIyenAeBlman karEbgEckPaKlaPenH .

8- sMrab;eKaledAénBbc buKÁlNamYyEdl)anTTYlPaKlaP nigEdlGacbgðajCaPsþútagnUvlixit CUndMNwgdUc)antMrUveLIgenAkñúgkfax½NÐ 7 énEpñkenH buKÁlenaHminRtUvkt;RtaPaKlaPenHenAkñúg R)ak;cMNUlCab;Bn§rbs;xøÜneT .

CMBUkTI 11

rbbBn§elIshRKasRbePTedayELk² EpñkTI 11>1 ³ rbbBn§elIshRKasFanar:ab;rg 1- dUcmanEcgkñúgmaRta 21 éncsB shRKasFanar:ab;rgtamFmμtaminRtUvCab;Bn§tamGRtaEdlRtUvGnuvtþ

CaTUeTAénmaRta 20fμ I énc,ab;sþIBIviesaFnkmμéncsBeT . b:uEnþshRKasFanar:ab;rgRtUvbg;Bn§elI

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R)ak;cMeNjEdlmancMnYnesμ Inwg 5 PaKry énbuBVlaPdulEdlTTYl)anenAkñúgqñaMCab;Bn§ cMeBaHkar Fanar:ab;rgb¤karFanar:ab;rgbnþnUvhaniP½ykm<úCa .

2- RbsinebIedaymUlehtuNamYy shRKasFanar:ab;rgmaneFVIskm μPaBEdlminEmnCakarFanar:ab;rg b¤ karFanar:ab;rgbnþ R)ak;cMNUlEdlTTYl)anBIskmμPaBTaMgenHRtUvCab; Bbc tamGRtadUcmanEcgkñúg maRta 20f μ I énc,ab;sþIBIviesaFnkmμéncsB . kñúgkrNIenH R)ak;cMeNjCab;Bn§RtUvKNnaeLIg tamEbbbTdUcKñanwgR)ak;cMeNjkñúgskmμPaBrbs;shRKasepSgeTotEdr .

3- shRKasFanar:ab;rgk¾RtUvbg;pgEdrnUvBn§elIGtßRbeyaCn_bEnßmdUcmanEcgkñúgmaRta 48 éncsB . edayehtufa Bn§enHminRtUv)ankMNt;elIR)ak;cMNUlCab;Bn§suT§rbs;shRKaseTenaH shRKas Fanar:ab;rgminRtUv)anGnuBaØat[yktMélénGtßRbeyaCn_bEnßm EdlshRKas)anpþl;[nieyaCitxøÜn eTAkat;kgnwgcMNUlbuBVlaPdulrbs;xøÜneT .

CMBUkTI 12 rbbkMNt;Bn§

EpñkTI 12>1 ³ RbePTénrbbkMNt;Bn§ 1- maRta 4 éncsB )ankMNt;eLIgnUvrbbkMNt;Bn§ 3 RbePT KWrbbBit rbbbMRBYj nigrbbem:Akar .

bTb,BaØtþisþIBIrbbBitmanEcgenAkñúgCMBUk 13 énRbkasenH nigrbbem:AkarmanEcgkñúgCMBUk 14 énRbkasenH . bTb,BaØtþisþIBIrbbbMRBYjmanEcgkñúgRbkasdac;edayELk .

EpñkTI 12>2 ³ EdnGnuvtþénrbbBit 1- shRKasNamYyRtUvCab;Bn§tamrbbBit KWGaRs½yeday ³

k- RTg;RTayKtiyutþiénshRKas b¤ x- kMrwtplrbr b¤ K- RbePTskmμPaBGaCIvkmμ .

2- RTg;RTayKtiyutþi ³ ral;shRKasEdlminEmnCashRKasÉkbuKÁl KWRtUvCab;Bn§tamrbbBit eTaHbI shRKasenaHmanskmμPaBGaCIvkmμRbePTGVI b¤kMrwtplrbrb:un μank¾eday . shRKasTaMgenHman CaGaT× shRKasrdæ Rkumh‘uncMruH Rkumh‘unÉkCn smUhPaBsaFarN³ b¤GgÁkarÉkCn EdleFVI skm μPaBEsVgrkcMeNj b¤EdlTTYlR)ak;cMNUlBIebtikP½NÐxøÜn>>> .

3- kMrwtplrbr b¤RbePTskm μPaBGaCIvkmμénshRKasÉkbuKÁl ³ shRKasÉkbuKÁlNamYyRtUvcuHbBa¢I Cab;Bn§tamrbbBit RbsinebIshRKasenaHbMeBjl½kçx½NÐkñúgvaküx½NÐ k b¤vaküx½NÐ x én kfax½NÐenH ³ k- kMrwtplrbr ³

k1- shRKasmanplrbrkñúgry³eBl 3 ExRbtiTinCab;KñaNamYy cab;BI 125 lanerol eLIgeTAsMrab;karpÁt;pÁg;TMnijb¤karpÁt;pÁg;cMruH b¤cab;BI 60 laneroleLIgeTAsMrab; karpÁt;pÁg;esva b¤cab;BI 30 laneroleLIgeTAsMrab;kareFVIkic©snüaCamYyrdæ .

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karpÁt;pÁg;cMruH KWkarpÁt;pÁg;TMnij bUknwgkarpÁt;pÁg;esva ¬kñúgkrNIEdlshRKas eFVIkarpÁt;pÁg;TMnijpgnigpÁt;pÁg;esvapg¦

k2- shRKasEdlkñúgeBlcab;epþImry³eBl 3 ExCab;KñaNamYy manmUldæaneCOCak;fa kñúgry³eBl 3 ExRbtiTinCab;KñaenaH shRKasnwgmanplrbrcab;BI 125 lanerol eLIgeTAsMrab;karpÁt;pÁg;TMnijb¤karpÁt;pÁg;cMruH b¤cab;BI 60 laneroleLIgeTA sMrab; karpÁt;pÁg;esva b¤nwgmanplrbrcab;BI 30 laneroleLIgeTAsMrab;kareFVIkic©snüa CamYyrdæ

k3- shRKasmanplrbrRbcaMqñaMcab;BI 500 laneroleLIgeTAsMrab;karpÁt;pÁg;TMnij b¤karpÁt;pÁg;cMruH b¤manplrbrRbcaMqñaM)anBIkarpÁt;pÁg;esvacab;BI 250 lanerol eLIgeTA b¤manplrbrRbcaMqñaMsMrab;kareFVIkic©snüaCamYyrdæcab;BI 125 lanerol eLIgeTA

k4- sMrab;eKaledAénvaküx½NÐ k enH plrbr KWCaplrbrKitrYmbBa©ÚlTaMgBn§GakrRKb; RbePT .

x- RbePTskmμPaBGaCIvkmμ ³ shRKasÉkbuKÁl CashRKasnihr½NGahr½N b¤CaKMerag vinieyaKmanlkçN³sm,tþiRKb;RKan;

K- shRKasebIkfμI ³ RbsinebIkMrwtplrbr)a:n;sμan b¤RbePTskmμPaBGaCIvkmμrbs;shRKas ¬Ep¥kelIBt’manEdlmancuHenAkñúgBaküsMueFVIGaCIvkmμ¦ bMeBjnUvl½kçx½NÐRtUvCab;Bn§tam rbbBitdUcmanEcgkñúgvaküx½NÐ k nigvaküx½NÐ x énkfax½NÐenH .

EpñkTI 12>3 ³ EdnGnuvtþénrbbem:Akar 1- rbbem:Akar KWsMrab;EtshRKasÉkbuKÁlEdlminbMeBjl½kçx½NÐCab;Bn§tamrbbBit dUcmanEcgkñúg

kfax½NÐ 3 énEpñkTI 12>2 énRbkasenH .

CMBUkTI 13 bTb,BaØtþisþIBIrbbBit

EpñkTI 13>1 ³ katBVkic©eqøIyRbkasrbs;shRKas 1- karRbkasGMBIGtßiPaB ³

k- dUcmanEcgkñúgmaRta 101 én csB ³ k1- buKÁlTaMgLayRtUveTAcuHbBa¢IenArdæ)alsareBIBn§kñúgGMLúg 15 éf¶ eRkayBIbuKÁlenaH

eFVIskmμPaBesdækic© k2- buKÁlTaMgLayRtUvCUndMNwgeTArdæ)alsareBIBn§kñúgry³eBl 15 éf¶ eRkayBImankar

pøas;bþÚrGas½ydæan RTg;RTay namkrN_ kmμvtßúGaCIvkmμ smasPaBGñkRKb;RKg smasPaBGñkTTYlbnÞúkkic©karBn§dar b¤eRkayBImankarepÞr b¤karbBaÄb;GaCIvkm μ .

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x- maRta 103 éncsB )anEcgfa rdæ)alsareBIBn§mansiT§icuHbBa¢IcMeBaHbuKÁlTaMgLayEdl c,ab;)ankMNt;[cuHbBa¢I EtBMu)anmkcuHbBa¢I ehIykñúgkrNIenHrdæ)alsareBIBn§GackMNt; kalbriecäTmanRbsiT§iPaBénkarcuHbBa¢I .

K- maRta 128 éncsB )anEcgfa RtUv)ancat;TukCaGMeBIraMgsÞHkarGnuvtþn_bTb,BaØtþisþIBIBn§dar ¬EdlRtUvTTYlrgeTasTNÐdUcmanEcgkñúgmaRta 133 nigmaRta 136 éncsB¦ kñúgkrNI EdlbuKÁl ³ K1- min)ancuHbBa¢IenArdæ)alsareBIBn§ b¤ K2- min)anCUndMNwgeTArdæ)alsareBIBn§BIkarpøas;bþÚrepSg²dUcmanEcgkñúgvaküx½NÐ k2

énkfax½NÐenH X- karcuHbBa¢I nigkarCUndMNwg dUcmanEcgkñúgvaküx½NÐ k énkfax½NÐenH RtUvGnuvtþtamTMrg;

EbbbTkMNt;edayrdæ)alsareBIBn§ . edayELkcMeBaHBaküsMucuHbBa¢I RtUvmanP¢ab;Éksar dUcteTA ³ X1- cMeBaHshRKasnItibuKÁl ³

- lixitGnuBaØat[eFVIGaCIvkmμEdlecjedaysßab½nmansmtßkic© Edl)anbg;Bn§ Rbfab;Rta

- viBaØabnb½RtcuHbBa¢Irbs;RkumRbwkSaGPivDÆn_km<úCa ¬sMrab;KeRmagvinieyaKman lkçN³sm,tþiRKb;RKan;¦

- lkçnþik³ - GtþsBaØaNb½NÑrbs;GñkdwknaM ¬CamYynwgrUbft¦ - lixitbBa¢ak;GMBIGas½ydæanGaCIvkm μ nigCayfaehtu kic©snüaCYlTItaMg

X2- cMeBaHshRKasÉkbuKÁl ³ - lixitGnuBaØat[eFVIGaCIvkmμEdlecjedaysßab½nmansmtßkic© - GtþsBaØaNb½NÑrbs;m©as;shRKas ¬CamYynwgrUbft¦ - lixitbBa¢ak;TIlMenA - esovePARKYsar - lixitbBa¢ak;GMBIGas½ydæanrbs;GaCIvkm μ nigCayfaehtu kic©snüaCYlTItaMg

2- kardak;lixitRbkas ³ k- R)ak;cMeNjRbcaMqñaM ³

k1- dUcmanEcgkñúgmaRta 29 éncsB GñkCab;Bn§elIR)ak;cMeNjEdlRtUvbg;Bn§tam rbbBit RtUvepJICUnCaerogral;qñaMeTArdæ)alsareBIBn§nUvlixitRbkasR)ak;cMeNjEdl xøÜnsMerc)ankñúgqñaMsareBIBn§mun . lixitRbkasenHRtUvcuHbBa¢ICadac;xatkñúgry³eBl 3 Ex eRkayBIdMNac;qñaMsareBIBn§ . lixitRbkasenHRtUveFVItamTMrg; EbbbTkMNt; edayrdæ)alsareBIBn§ BiessRtUvmanP¢ab;mkCamYynUvtaragtulükar KNnIlT§pl nigtaragBt’manbEnßm .

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k2- cMeBaHshRKasEdlKμancMeNj b¤mankarxatbg; k¾RtUvdak;lixitRbkassareBIBn§ tamEbbbT nigkñúgry³eBldUcKñanwgshRKasEdlmancMeNjEdr . maRta 128 éncsB )anEcgfa RtUv)ancat;TukCaGMeBIraMgsÞHkarGnuvtþn_ bTb,BaØtþisþIBIBn§dar kñúgkrNIEdlGñkCab;Bn§min)andak;lixitRbkassareBIBn§ EdlKμanR)ak;Bn§RtUvbg; kñúgry³eBl 30 éf¶ eRkaykalbriecäTEdlc,ab;)ankMNt; .

k3- GñkvinieyaKTaMgGs; RtUvP¢ab;nUvviBaØabnbRt½rbs;RkumRbwkSaGPivDÆn_km<úCa bBa¢ak;BIkar eKarBRbtibtþiCamYylixitRbkassareBIBn§RbcaMqñaMsRmab;qñaMsareBIBn§enaH.

x- R)ak;rMedaHBn§elIR)ak;cMeNj ³ x1- dUcmanEcgkñúgmaRta 28f μ I énc,ab;sþIBIviesaFnkmμéncsB shRKasEdlCab;Bn§

elIR)ak;cMeNjtamrbbBit rYmTaMgKeRmagvinieyaKmanlkçN³sm,tþiRKb;RKan;Edl Cab;Bn§elIR)ak;cMeNjtamGRta 9 PaKry mankatBVkic©bg;R)ak;rMedaHRbcaMEx sRmab;Bn§elIR)ak;cMeNjtamGRta 1 PaKry énplrbr KitrYmbB©ÚalTaMgBn§Gakr TaMgGs;evorElgEtGakrelItémøbEnßm EdlseRmc)ankñúgExmun . plrbrrbs; KeRmagvinieyaKmanlkçN³sm,tþiRKb;RKan;kñúgry³eBlelIkElgBn§ EdlkMNt; edayc,ab;sþIBIviesaFnkmμénc,ab;sþIBIvinieyaKénRBHraCaNacRkkm<úCa RtUv)anelIk ElgBIkarbg;R)ak;rMedaHenH . R)ak;rMedaHnwgRtUv)anykmkkat;kgBIBn§elIR)ak; cMeNjenAeBleFVIkarTUTat;RbcaMqñaM .

x2- dUcmanEcgkñúgmaRta 32 éncsB shRKasRtUveFVIlixitRbkasbg;R)ak;rMedaHtam TMrg;EbbbTkMNt;edayrdæ)alsareBIBn§ nigRtUvdak;lixitRbkas nigbg;R)ak;rMedaHenH CUnrdæ)alsareBIBn§y:agyWtbMputRtwméf¶TI 15 énExbnÞab;BIExEdlbMNulBn§)an ekIteLIg .

K- GñkvinieyaKTaMgGs;RtUvdak;lixitRbkassareBIBn§RbcaMExsRmab;ExnImYyy² niglixitRbkas sareBIBn§RbcaMqñaMsRmab;qñaMsareBIBn§enaH nigbg;Bn§GakrTaMgGs;eTAtambTb,BaØtþiénBn§ nImYy²

X- dUcmanEcgkñúgkfax½NÐ 3 énmaRta 116 éncsB cMeBaHGñkCab;Bn§Edlmin)andak;lixitRbkas kñúgry³eBlEdlc,ab;)ankMNt; rdæ)alsareBIBn§nwgeFVIkarkMNt;Bn§CaÉketaPaKIelIGñkCab; Bn§enaH .

EpñkTI 13>2 ³ katBVkic©KNenyü 1- karkan;bBa¢IKNenyü ³

k- kfax½NÐ 1 énmaRta 98 éncsB )anEcgfa GñkCab;Bn§RtUvkan;kab; kt;Rta nigrkSaTuk bBa¢I lixityutþikar nigÉksarhirBaØvtßúepSg² dUcEdlbTb,BaØtþisþIBIBn§dar)ankMNt; nig RtUvdak;bBa¢InigÉksarTaMgenaHtamkartMrUv CUnrdæ)alsareBIBn§edIm,IBinitü

x- maRta 98 éncsB nigGnuRkwtüelx 05¼GnRk cuHéf¶TI 05 Exmina qñaM1993 sþIBI katBVkic©kan;bBa¢I )ankMNt;eLIgnUvviFansMxan;²elIkarkan;bBa¢IKNenyü CaGaT× ³

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x1- shRKasRtUvkt;RtakñúgbBa¢IKNenyünUvRKb;cMlgkarEdl)aneFVI x2- enAeBlbiTkariybriecäT shRKasRtUveFVIsareBIP½NÐedIm,IRtYtBinitünUvGtßiPaB nig

tMélénRTBüskmμ nigRTBüGkmμ nigRtUvbegáItbBa¢IsMeyaK x3- KNenyüRtUvkan;CaPasaExμr edayeRbIelxEx μr b¤elxLataMg . b:uEnþshRKas

Gackan;bBa¢IKNenyüCMnYyCaPasaepSg)an x4- ral;kic©karCMnYyRtUvkt;RtaCaR)ak;erol . kñúgkrNIcaM)ac; shRKasGacdak;Bakü

sMueTArdæm®nþIRksYgesdækic© nighirBaØvtßú edIm,IsMukarGnuBaØat[shRKaskan;bBa¢I KNenyüCarUbiyvtßúmYyepSgBIR)ak;erol

x5- shRKasRtUveRbIR)as; RbB½n§KNenyüeTVPaK nigEp¥kelImUldæanKNenyübgÁr (double entry and accrual basis accounting system>)

x6- vikáybRtRtUvEtecj[elIral;kic©karCMnYjrvagGñkCab;Bn§ nigbuKÁldéTeTot x7- lixityutþikarRtUvmancuHéf¶ExqñaM nigerobcMTukdak;tamlMdab;c,as;las; x8- shRKasRtUvkt;RtacUlbBa¢IKNenyünUvkic©karCMnYjnana tamlMdab;elxerogEdl

kic©karCMnYjTaMgenH)anekIteLIg x9- karkt;RtaKNenyünImYy² Gac[dwg)ancMeBaHkic©karCMnYjCab;Tak;TinnUv RbPB

xøwmsar karkMNt;xÞg;KNnI niglkçN³segçbénkic©karCMnYjenaH RBmTaMgkareyag eTArklixityutþikarEdlCasMGagpg . edayELk GñkCab;Bn§RtUvkt;RtaesckþIray lMGiténvikáybRt[)anRtwmRtUvcUlkñúgTinanub,vtþi

x10- RKb;karEktMrUv RtUvTuk[eXIjdancas;Edlxus . KNenyüRtUverobcMya:gNa[ GacrkeXIjeLIgvij)annUvTwkR)ak;BitR)akdénclnaTunenAkñúgKNnI .

2- karbgðajÉksarKNenyü ³ GñkCab;Bn§RtUvmanPsþútagsMrab;xÞg;cMNUlcMNaynanaEdlxøÜn)an Rbkas . enAeBlrdæ)alsareBIBn§mansMeNI[bgðajPsþútag GñkCab;Bn§RtUvbgðajnUvral;Éksar KNenyü bBa¢IsareBIP½NÐ b½NÑcMNUl b½NÑcMNay>> edIm,IbBa¢ak;GHGagnUvPaBBitR)akdénBt’man Edl)ancuHenAkñúglixitRbkas . maRta 128 éncsB )anEcgfa RtUv)ancat;TukCaGMeBIraMgsÞH karGnuvtþn_bTb,BaØtþisþIBIBn§dar kñúgkrNIEdlGñkCab;Bn§minGnuBaØat[rdæ)alsareBIBn§BinitübBa¢Ika KNenyü b¤ÉksarepSg² .

3- karrkSaTukÉksarKNenyü ³ dUcmanEcgkñúgkfax½NÐ 3 énmaRta 98 éncsB buKÁlEdlRtUv kan;kab; kt;Rta b¤rkSaTukbBa¢I Éksarnana b¤Tinanub,vtþi Edl)ankMNt;edaybTb,BaØtþisþIBIBn§dar b¤bTb,BaØtþidéT RtUvrkSaTukbBa¢Ib¤ÉksarTaMgenH kñúgry³eBl 10 qñaM KitBIdMNac;qñaMCab;Bn§EdlbBa¢I b¤ÉksarTaMgenH)ankt;RtanUvBt’manepSg²elIcMlgkarrbs;shRKas .

4- eTasbBaØtþiénkatBVkic©kan;bBa¢IKNenyü ³ k- maRta 128 éncsB )anEcgfa RtUv)ancat;TukCaGMeBIraMgsÞHkarGnuvtþn_bTb,BaØtþisþIBIBn§dar

¬EdlRtUvTTYlrgeTasTNÐdUcmanEcgkñúgmaRta 133 nigmaRta 136 éncsB¦ kñúgkrNI EdlbuKÁl ³

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k1- min)anrkSaTukbBa¢IkaKNenyü nigÉksarepSgeTot b¤min)anecjvikáybRtelI cMlgkar

k2- )anksag b¤pþl;nUvkMNt;Rta Éksar r)aykarN_ b¤Bt’manEkøgbnøMepSg² k3- )anlak;Tuk b¤bMpøajecaledayectnanUvbBa¢IKNenyü kMNt;Rta Éksar

r)aykarN_ b¤Bt’manepSg² . EpñkTI 13>3 ³ karBinitübBa¢ak; ¬svnkmμ¦ nigkarEktMrUvlixitRbkas 1- karRtYtBinitü ¬svnkmμ¦ rbs;rdæ)alsareBIBn§ ³ rbbkMNt;Bn§elIR)ak;cMeNjtamR)ak;cMeNj

BitR)akd ¬b¤rbbBit¦ KWEp¥kelIkareqøIyRbkasrbs;GñkCab;Bn§ edaykñúgenHRtUvmandMNak;kalénkar RtYtBinitüCaeRkaymYy . k- ebIsinbBa¢IKNenyüNamYymanPaBminRbRktI eBalKWminGacpþl;PsþútagbBa¢ak;)anfa

lT§plEdlGñkCab;Bn§eqøIyRbkasmanlkçN³RtwmRtUves μaHRtg;enaH rdæ)alsareBIBn§Gac eFVIkarEktMrUvelIkareqøIyRbkasenH)an edayGnuvtþtamviFan nignItiviFIdUcmanEcgkñúgRbkas sþIBIkarkMNt;Bn§ karkMNt;Bn§eLIgvij nigkarRbmUlBn§elx 073 Rbk>shv>Bd cuH éf¶TI 03 Exmina qñaM1998 rbs;RksYgesdækic© nighirBaØvtßú .

x- dUcmanEcgkñúgkfax½NÐ 8 énmaRta 92 éncsB rdæ)alsareBIBn§mansiT§iGMNackMNt; eLIgvijnUvkic©karCMnYjnanarvagGñkCab;Bn§TaMgLayEdlmanCab;Tak;Tg . sMrab;eKaledAén vaküx½NÐ x enH Bakü{rvagGñkCab;Bn§TaMgLayEdlCab;Tak;Tg} mann½yfa rvagGñkCab;Bn§ nigbuKÁlTak;Tin ¬dUcmanEcgkñúgkfax½NÐ11 énmaRta 3f μ I énc,ab;sþIBIviesaFnkmμéncsB nigkfax½NÐ 6 énmaRta 56 éncsB¦ b¤rvagGñkCab;Bn§EdlsßiteRkamkm μsiT§irYmKña ¬dUc manEcgkñúgmaRta 18 éncsB ¦ .

K- rdæ)alsareBIBn§mansmtßkic© RtUvRtYtBinitüBIlkçN³RtwmRtUv niges μaHRtg;énkareqøIyRbkas rbs;GñkCab;Bn§ . karRtYtBinitüenHmanBIrrUbPaBdUcmanEcgkñúgkfax½NÐ 2 nigkfax½NÐ 3 énEpñkenH .

2- karBinitübBa¢ak; ¬svnkmμ¦ elIlixitsñam ³ karRtYtBinitüenH sMedAbBa¢ak;nUvPaBRtwmRtUves μaHRtg; énTinñn½yEdlRtUv)aneqøIyRbkas edayRKan;EtBinitüepÞógpÞat; nigpÁÚrpÁgKñanUvBt’manepSg²Edl rdæ)alsareBIBn§)anTTYltamkareqøIyRbkas ¬lixitRbkasbg;Bn§¦ b¤tamkarbBa¢ak;bMPøW ¬tamsMeNI BIrdæ)alsareBIBn§¦ rbs;GñkCab;Bn§ b¤Bt’manEdlrdæ)alsareBIBn§)anmkBIkarGnuvtþn_siT§iRsavRCav RbmUlBt’man dUcmanEcgkñúgmaRta 92 nigmaRta 100 éncsB ¬BiesskarGegátnigkarRbmUlpÁúM Bt’manBIRbPBxageRkA¦ .

3- karBinitübBa¢ak;dl;TIkEnøg ³ karRtYtBinitüenH maneKaledAedIm,Ikþab;sßanPaBBitR)akdénkareFVI skm μPaBGaCIvkmμ ¬kMrwtcMeNjdulEdl)anGnuvtþelIplitplmYymux²b¤skm μPaBmYyEpñk² karRtYt BinitütMélTijcUl cMnYnnieyaCit nigkm μkr GclkmμepSg² >>>¦ edIm,IeFVIkarpÁÚrpÁgCamYynwgTinñn½y Edl)anbgðajkñúgbBa¢IKNenyü CamYynwgrebobrs;enArbs;GñkdwknaMshRKasEdlRtUvRtYtBinitü>> . k- nItiviFIénkarBinitübBa¢ak; ³

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k1- kfax½NÐ1 énmaRta 100 éncsB )anEcgfa sMrab;karesuIbGegátnImYy² Pñak;garrdæ)alsareBIBn§EdlmanlixitbBa¢aebskkmμ mansiT§icUleTAkñúgRKwHsßan GaCIvkmμTIkEnøgEdlRtUv)ancat;TukfaCaRKwHsßanGaCIvkmμ CakEnøgEdlebIkCa saFarN³ b¤TIkEnøgdéTeTot edIm,IeFVIkarkMNt;R)ak;Bn§RtUvbg;rbs;buKÁlNamñak; b¤edIm,IRbmUlBn§ . Pñak;garGaceRbIsiT§ienHenAkñúgeBlem:agGaCIvkm μ b¤enARKb;eBl TaMgGs;Rsbtaml½kçx½NÐ nigehtuplEdlmanbBa¢ak;enAkñúgdIkaEdlecARkm)an ecj[ .

k2- kñúgkarGnuvtþn_Cak;Esþg cMeBaHkrNIFmμta edIm,Ipþl;kargayRsYldl;GñkCab;Bn§ enAkñúgkargareRtomerobcMepSg² ¬eRtombBa¢IÉksarrkTIRbwkSa¦ rdæ)alsareBIBn§ EtgGnuvtþepJIlixitCUndMNwgdl;samIshRKasBIkarcuHeFVIkarBinitübBa¢ak;dl;TIkEnøgenHy:agtic 10 éf¶Camun .

k3- ebIsinrdæ)alsareBIBn§yl;eXIjfa karCUndMNwgCamundUcmanEcgkñúgvaküx½NÐ k2

én kfax½NÐenHGacnaM[xUcxatdl;lT§plénkarRtYtBinitü BiesskñúgkrNIEdlrdæ)al sareBIBn§manmUldæaneCOCak;famankarbnøMR)ak;Bn§kñúgcMnYneRcIn rdæ)alsareBIBn§ mansiT§icuHeFVIkarBinitübBa¢ak;edayminR)ab;mun . kñúgkrNIenH lixitCUndMNwgRtUv )anRbKl;[shRKas naeBlcab;epþImeFVIkarBinitübBa¢ak;¬svnkmμ¦Etmþg .

x- katBVkic©rbs;GñkCab;Bn§EdlRtUvRtYtBinitü ³ x1- kfax½NÐ 1 énmaRta 98 éncsB )anEcgfa GñkCab;Bn§RtUvkan;kab; kt;Rta nig

rkSaTuknUvbBa¢I lixityutþikar nigÉksarhirBaØvtßúepSg² dUcEdlbTb,BaØtþisþIBIBn§dar )ankMNt; nigRtUvdak;bBa¢InigÉksarTaMgenaHtamkartMrUv CUnrdæ)alsareBIBn§edIm,I Binitü .

x2- kfax½NÐ 2 énmaRta 100 éncsB )anEcgfa Pñak;garrdæ)alsareBIBn§Edl)an cUledayRsbc,ab;eTAkñúgTIkEnøgrbs;buKÁlNamñak;Gac ³ - RtYtBinitü eFVIsMrg; b¤cMlgÉksarnanaEdlsßitenAkñúgkEnøgenaH - rwbGUsÉksarnana b¤vtßútagdéTeTot EdlGackøayCaBt’mansMrab;kMNt;

R)ak;Bn§RtUvbg;rbs;buKÁlNamñak; - dak;]bkrN_sMrab;RtYtBinitüepSg² b¤e)aHRtabiTsMKal;Xat;TukTMnij Rbsin

ebImanCab;Tak;Tgdl;karGnuvtþn_Bn§NamYy - eFVIsareBIP½NÐRTBüskmμ vtßúFatuedIm plitplkMBugplit pliitplsMerc nig

sþúkdéTeTot . x3- GñkCab;Bn§RtUvrYmshkar nigpþl;kargayRsYlsBVEbby:agdl;kargarBinitübBa¢ak;

dUcmanEcgkñúgvaküx½NÐ x1 nigvaküx½NÐ x2 énkfax½NÐenH . kfax½NÐ 1 énmaRta 128 éncsB )anEcgfa KWCaGMeBIraMgsÞHkarGnuvtþn_bTb,BaØtþisþIBIBn§dar kñúgkrNIEdlbuKÁlNamYyBüayameFVI[raMgsÞHdl;karkMNt;nigkarRbmUlBn§ .

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4- siT§iTTYlBt’man ³

k- visalPaBénsiT§iTTYlBt’man ³ k1- maRta 99 éncsB )anEcgfa kñúgeKaledAkMNt;R)ak;Bn§RtUvbg;rbs;buKÁlNamñak;

b¤edIm,IRbmUlBn§ rdæ)alsareBIBn§GaceFVIlixitCUndMNwgdl;GñkCab;Bn§b¤ttiyCn[³ - pþl;Bt’manEdlTak;TinnwgGñkCab;Bn§ dUcmanEcgkñúglixitCUndMNWg dUcCa

Bt’mansþIBIGñkpÁt;pÁg; GtifiCn KNnIenAFnaKar >>> - bgðajxøÜntameBlevla nigTIkEnøgEdlmanbBa¢ak;kñúglixitCUndMNwg edIm,I

pþl;Bt’man nigedIm,Ibgðaj b¤pþl;Éksar b¤Tinñn½yEdlbuKÁlenaHRKb;RKg dUcmanbBa¢ak;y:agc,as;las;enAkñúglixitCUndMNwg.

k2- kfax½NÐ 5 énmaRta 92 éncsB )anEcgfa rdæ)alsareBIBn§mansiT§iGMNac cUllMenAdæan b¤RKwHsßanGaCIvkmμrbs;GñkCab;Bn§ Pñak;garkat;Tuk b¤ttiyCn edIm,I TTYl)annUvBt’manTak;TinnwgGñkCab;Bn§ b¤Pñak;garkat;Tuk ¬edayRtUvGnuvtþtam bTb,BaØtþidUcmanEcgkñúgvaküx½NÐ x2 én kfax½NÐ 3 énEpñkenH .

k3- vaküx½NÐ 6 énkfax½NÐ 1 énmaRta 92 éncsB )anEcgfa rdæ)alsareBIBn§man siT§iGMNacTTYlBIsßab½nrdæTaMgLaynUvBt’mansþIBIb¤Tak;TinnwgGñkCab;Bn§ b¤Pñak;gar kat;Tuk .

x- EbbbTGnuvtþsiT§iTTYlBt’man³ x1- kfax½NÐ 2 énmaRta 99 éncsB )anEcgfa lixitCUndMNwg[pþl;Bt’man ¬dUcman

Ecgkñúgvaküx½NÐ k1 énkfax½NÐenH¦ RtUvmancuHeQ μaH nigelxGtþsBaØaNkmμén GñkCab;Bn§ ¬RbsinebIman¦ ehIynightßelxarbs;m®nþIrdæ)alsareBIBn§EdlCaGñk TTYlbnÞúkecjlixitCUndMNwg.

x2- siT§iTTYlBt’man manGnuPaBGnuvtþ)anenAkñúgry³eBlEdlc,ab;)ankMNt;sMrab;kar rkSaTukbBa¢I nigÉksarKNenyü nigÉksarepSg² ¬10qñaM KitBIdMNac;qñaMCab;Bn§ Edl)aneFVIkic©karCMnYj¦.

x3- Pñak;garrdæ)alsareBIBn§EdlGnuvtþsiT§iGMNac dUcmanEcgkñúgvaküx½NÐ k2 én kfax½NÐenH RtUvmanlixitbBa¢aebskkmμ . kfax½NÐ4 énmaRta 100 éncsB )anEcgfa enAeBlcUleTAeFVIkaresuIbGegát Pñak;garrdæ)alsareBIBn§RtUvman Gakb,kiriyasmrmü ecosvagRbkarEdleFVI[b:HBal;dl;kitþiys nigGaCIvkm μrbs; GñkCab;Bn§ Pñak;garkat;Tuk b¤ttiyCn . eTaHCay:agNak¾eday karesuIbGegát dl;TIkEnøgenHBMuRtUvGnuvtþ[hYskMrwténkarcaM)ac;eLIy .

x4- dUcmanEcgkñúgmaRta 94 éncsB rdæ)alsareBIBn§ehIynigbuKÁlRKb;rUbEdlCa b¤Føab;Cam®nþI b¤Pñak;garénrdæ)alsareBIBn§ RtUvrkSasMgat;nUvBt’manTak;TgnwgGñk Cab;Bn§.

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x5- maRta 140 éncsB )anEcgfa ebIsinGñkCab;Bn§yl;eXIjfa xøÜn)anTTYlrg nUvkarxUcxatxaghirBaØvtßú b¤karrgeRKaHpÞal;xøÜn GMBIskmμPaBxusqÁg b¤xusc,ab; BIsMNak;rdæ)alsareBIBn§ GñkCab;Bn§GacbþwgTamTarsMNgénkarxUcxat b¤karrg eRKaHenaHeTAtulakarkñúgry³eBlbIqñaM eRkaykalbriecäTénkarxUcxatxaghirBaØvtßú b¤karrgeRKaHpÞal;xøÜncugeRkaybMput .

K- ]bs½KÁcMeBaHkarGnuvtþn_siT§iTTYlBt’man³ K1- buKÁlNamYyEdlminrYmshkar bgákarlM)ak b¤RbqaMgcMeBaHkarGnuvtþn_Rsbc,ab;

nUvsiT§iGMNackñúgkarTTYlBt’manrbs;rdæ)alsareBIBn§ buKÁlenaHRtUv)ancat;Tukfa )anBüayameFVI[raMgsÞHdl;karkMNt; nigkarRbmUlBn§ . enHKWCaGMeBIraMgsÞHkar Gnuvtþn_bTb,BaØtþisþIBIBn§dar EdlRtUvTTYlrgeTasTNÐdUcmanEcgkñúgmaRta 133 nigmaRta 136 éncsB.

K2- cMeBaHsamIGñkCab;Bn§ karminrYmshkar bgákarlM)akb¤RbqaMgcMeBaHkarGnuvtþn_Rsb c,ab;nUvsiT§iGMNackñúgkarTTYlBt’manrbs;rdæ)alsareBIBn§ min)aneFVI[buKÁlenH )anrYcputBIsiT§iGMNackñúgkarkMNt;Bn§ b¤kMNt;Bn§eLIgvijrbs;rdæ)alsareBIBn§ eLIy ¬RbkassþIBIkarkMNt;Bn§ karkMNt;Bn§eLIgvij nigkarRbmUlBn§elx 073 Rbk>shv>Bd cuHéf¶TI 03 Exmina qñaM 1998 rbs;RksYgesdækic© nighirBaØvtßú¦ .

EpñkTI 13>4 ³ siT§itamTarRbmUlbMNulBn§rbs;rdæ)alsareBIBn§ 1- siT§iGMNacrbs;rdæ)alsareBIBn§kñúgkartamTarRbmUlbMNulBn§ manEcgenAkñúgRbkaselx 073

Rbk>shv>Bd cuHéf¶TI 03 Exmina qñaM 1998 sþIBIkarkMNt;Bn§karkMNt;Bn§eLIgvij nigkar RbmUlBn§ nigelx 074 Rbk>shv>Bd cuHéf¶TI 03 Exmina qñaM 1998 sþIBIkarGnuvtþn_viFankar twgTarbMNulBn§rbs;RksYgesdækic© nighirBaØvtßú .

2- cMeBaHshRKasEdlmankic©snüaCamYyrdæ KNenyükrsaFarN³GaceFVIkarTUTat;sgnUvkarpÁt;pÁg; TMnijb¤esvakñúgkic©snüa)an luHNaEtshRKas)anbgðajlixitrbs;rdæ)alsareBIBnEdlbBa¢ak;fa shRKas)anbMeBjkatBVkic©bg;Bn§Gakr)anRtwmRtUv nigrYcral;ehIy .

3- cMeBaHkarmin)anbg;Bn§ b¤karbg;Bn§min)anRKb;RKan;Edl)anrkeXIjtamkaredaHRsaybNþwgtampøÚv tulakar rdæ)alsareBIBn§mansiT§itamTarRbmUlnUvbMNulBn§enH rhUtdl;dMNac;qñaMénqñaMbnÞab;BIqñaM kat;kþI .

EpñkTI 13>5 ³ buKÁlCab;Bn§ nigTIkEnøgkMNt;Bn§ 1- shRKasnItibuKÁl ³ Bn§RtUv)ankMNt;ykenATIsñak;karrbs;shRKas b:uEnþrdæ)alsareBIBn§Gac

kMNt;ykBn§enAkEnøgepSg²eTot dUcCaTIcat;karCak;Esþgrbs;shRKasCaedIm . 2- shRKasÉkbuKÁl ³ dUcshRKasnItibuKÁlEdr cMeBaHshRKasÉkbuKÁlEdlCab;Bn§tamrbbBit

Bn§RtUv)ankMNt;ykenARKwHsßanrbs;shRKasenaHRbsinebImanRKwHsßanmYy b¤enARKwHsßanCaeKaledIm RbsinebImanRKwHsßaneRcIn .

3- krNIBiessénshRKaseFVIGaCIvkmμtamry³RKwHsßanCaeRcInEdltaMgenAtMbn;epSg²Kña ³

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k- Bn§elIR)ak;cMeNjRtUvkMNt;enARKwHsßanCaeKaledIm nigeRkamelxsMKal;EtmYy sMrab;RKb; RKwHsßanTaMgGs;EdleFVIGaCIvkmμenARBHraCaNacRkkm<úCarbs;shRKas .

x- shRKasRtUvbegáItnUvKNnIlT§pldac;edayELksMrab;RKwsßannImYy² edaysarmankartMrUv dUcteTA ³ x1- sþúkrbs;RKwHsßannImYy² RtUvEteFVIsareBIP½NÐ nigeFVIKNenyükm μdac;edayELk x2- bBa¢IebIkR)ak; RtUvEtkan;sMrab;kt;RtaenATIkEnøgeFVIkarCaGcié®nþy_rbs;nieyaCit x3- ebLarbs;RKwHsßannImYy² RtUvdac;edayELkBIKña x4- karlk; Biesskarlk;ykR)ak;dl;éd KWRtUvkt;RtaRbcaMéf¶ .

K- shRKasRtUvbegáItKNnIlT§pldac;edayELksMrab;skm μPaBGaCIvkmμnImYy² ebIskmμPaB GaCIvkm μnImYy²enaHRtUvCab;Bn§tamGRtaxus²Kña

X- karRbkasbg;Bn§elIR)ak;cMeNj³ shRKasRtUv ³ X1- dak;lixitRbkasRbcaMqñaMsþIBIlT§plsrubbBa©ÚlrYmKña edaymanGmP¢ab;CamYynUv

KNnIlT§plrbs;RKwHsßannImYy² CUnGgÁPaBrdæ)alsareBIBn§enAkñúgkEnøgén RKwHsßanCaeKaledIm sMrab;karbg;Bn§elIR)ak;cMeNjsrubbBa©ÚlrYmKñarbs;shRKas

X2- dak;CUnGgÁPaBrdæ)alsareBIBn§enAkEnøgEdlRKwHsßanbnÞab;bnSMnImYy²taMgenA nUv ³ - c,ab;cMlgénlixitRbkasRbcaMqñaMsþIBIlT§plsrubbBa©ÚlrYmKña Edl)andak;CUn

GgÁPaBrdæ)alsareBIBn§enAkñúgkEnøgénRKwHsßanCaeKaledIm - KNnIlT§plrbs;RKwHsßanbnÞab;bnSMEdlCab;Tak;Tin .

CMBUkTI 14 bTb,BaØtþisþIBIrbbem:Akar

EpñkTI 14>1 ³ katBVkic©rbs;GñkCab;Bn§tamrbbem:Akar 1- RsbtammaRta 30 éncBs Caerogral;qñaMGñkCab;Bn§tamrbbem:AkarRtUvdak;lixitRbkasCUnrdæ)al

sareBIBn§kñúgmUldæanEdlxøÜnmanskm μPaBGaCIvkmμ y:agyWtbMputRtwméf¶TI 31 Extula tamKMrUEdl rdæ)alsareBIBn§)anpþl;CUn .

2- GñkCab;Bn§tamrbbem:Akar RtUvbg;Bn§elIR)ak;cMeNjem:AkarCaerogral;ExtameBlevlaEdlkMNt;eday rdæ)alsareBIBn§ .

EpñkTI 14>2 ³ karkMNt;Bn§kñúgrbbem:Akar 1- RsbtammaRta 4 nigmaRta 98 éncsB sMrab;eKaledAxagBn§dar GñkCab;Bn§tamrbbem:AkarBuMman

katBVkic©kan;bBa¢IKNenyütamRbB½n§eBjeljeT . dUecñHehIy kMNt;RtaKNenyü nigÉksar epSgeTotrbs;GñkCab;Bn§tamrbbem:Akar eTaHbIRtUv)anykmkeRbIR)as;CaRbPBBt’manmYyd¾sMxan;k¾ eday k¾BMumantMéldac;Nat;eTsMrab;karkMNt;cMnYnR)ak;cMeNjem:AkarRtUvCab;Bn§ . dUcmanEcgkñúg maRta 30 éncsB cMnYnR)ak;cMeNjem:AkarRtUvkMNt;edayrdæ)alsareBIBn§ bnÞab;BI)anRtYtBinitü nigBiPakSaCamYyGñkCab;Bn§ b¤GñktMNag .

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2- fVIebIR)ak;cMeNjem:AkarenH KWCakm μvtßúénkic©snüaEdlGñkCab;Bn§ nigrdæ)alsareBIBn§)ancuH htßelxaCamYyKñak¾eday k¾R)ak;cMeNjem:AkarenHminEmn)anmkBIkarcrcaCamYyGñkCab;Bn§eT b:uEnþ KW)anmkBIkarvaytMél):an;sμanrbs;rdæ)alsareBIBn§ edayEp¥kelIktþaepSg²Edlrdæ)alsareBIBn§ kþab;)an ¬karTij esah‘uycMNayTUeTA ebovtS R)ak;b¤vtßú Edlm©as;shRKas)ankat;ykmun b¤kMrwt CIvPaBrs;enArbs;m©as;shRKasnigRkumRKYsar>>>¦ . Ep¥ktamlkçN³vinicä½yGackt;sMKal;)anén skm μPaBGaCIvkmμNamYy rdæ)alsareBIBn§GaceFVIkarvaytMélnUvkMrwtplrbr ehIykñúgkrNIenH RsbtammaRta 30 éncsB R)ak;cMeNjem:Akar RtUvKittamGRtacMeNjeTAtamRbePT nigeTA tammuxrbrGaCIvkm μ .

3- kMritBn§elIR)ak;cMeNjem:AkarRtUvkMNt;CaesßrvnþsMrab;ry³eBlmYymankMNt; 3Ex 6Ex b¤ 1qñaM .

CMBUkTI 15 Gvsanb,BaØtþi

EpñkTI 15>1 ³ karTukCanirakrN_ 1- bTb,BaØtþiTaMgLayNaEdlpÞúyBIRbkasenHRtUvTukCanirakrN_ .

EpñkTI 15>2 ³ kalbriecäTGnuvtþ 1- RbkasenHmanRbsiT§iPaBGnuvtþcab;BIéf¶TI01 Exmkra qñaM2004 teTA . kEnøgTTYl³ eTsrdæm®nþI - GKÁelxaFikardæanRBwT§sPa rdæm®nþIRksYgesdækic© nighirBaØvtßú - GKÁelxaFikardæanrdæsPa - TIsþIkarKN³rdæmRnþI - RKb;RksYg-rdæelxaFikardæan - RKb;salaextþ-Rkug {edIm,ICUnRCabCaBt’man} - RKb;GgÁPaBeRkam»vaTRksYgesdækic©nighirBaØvtßú {edIm,Imuxkar} - RKb;GgÁPaBBn§dar{edIm,IGnuvtþ} - Éksar-kalb,vtþi .

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