kiểm toán khoản mục hàng tồn kho trong kiểm toán bctc tại công ty tnhh kiểm toán...

7/23/2019 Kim ton khon mc hng tn kho trong kim ton BCTC ti Cng ty TNHH kim ton v k ton AAC

1/80

Hmgdb? bxglzgl5>Akmgdb,c`m KZEN? eS, Lkxtl e Fele Zl

BD LD X

^y`lk ux ~e ed leq" qe~ ~ydl" md ~ylk fdle n`gle lkt clk ylk m

~ex e~ ledx le x ~ ~y`lk z lk`d lc ~` dx fdl ce` s yg d z qe~

~ydl cg cc n`gle lkedq, d d zd s qe~ ~ydl cg n`gle lkedq b s kdg ~lk

lex cx s nlk ~elk ~dl ~d cele, Z zt" zl ~yxlk ~ec" eq b cg ~elk ~dl

~yl IC^C clk ~y ll cq ~ed~, Lex cx z fdm ~`l clk ~y ~ele ~~ tx, Zd

cec llk uc mdle ~le ~yxlk ~ec z eq b cg i` c` ~d cele" fdm ~`l felk

ce m i` bd ce ce` cc le x ~" bd ce cg cc ce s ex zl" ce l z cg

cele il ~el n`gle lkedq m cl kdq ce` cc c wxgl wxl b le lc z u

ed c c lelk ~elk ~dl fdle ~" ~d cele ~yxlk ~ec ~ cc n`gle lkedq,

Fed ~dq cl IC^C cg n`gle lkedq" elk ~l fe` bxl b m~ fe`l mc

c lkd s nlk ~elk ~dl c id~ wxgl ~m, Id b" elk ~l fe` ~elk cedm~ ~ylk bl ~y`lk ~lk ~d sl bx lk cg n`gle lkedq" zdc uc le kd ~y elk

~l fe` le elk ~yc ~dq l kd zl elk il" le elk bl l bd lexl

~y`lk f ll t clk b m~ clk c ex edx n`gle lkedq qe qeq IC^C,

Z zt" fdm ~`l elk ~l fe` c lkeg e~ sc wxgl ~ylk ~y`lk fdm ~`l i`

c` ~d cele,

Lel ~ec c ~m wxgl ~ylk ~y`lk zdc fdm ~`l IC^C" c id~ b fdm

~`l fe`l mc elk ~l fe`" hm cel lkedl cx ~d Fdm ~`l fe`l mc

elk ~l fe` ~y`lk fdm ~`l IC^C ~d Clk ~t ^LEE fdm ~`l z f ~`lGGC bm ~d feg bxl ~~ lkedq cg mle,

Cx ~yc ~d km ig qel?

Qel D? C s b bxl z fdm ~`l fe`l mc elk ~l fe` ~y`lk fdm

~`l IC^C

Qel DD? êc ~ylk fdm ~`l fe`l mc elk ~l fe` ~y`lk fdm ~`l

IC^C ~d Clk ~t CQ UT_ n` Clk ~t fdm ~`l z f ~`l GGC ~ec edl

Qel DDD? M~ s ux~ lem e`l ~edl fdm ~`l fe`l mc elk ~l

fe` ~d Clk ~t fdm ~`l z f ~`l GGC

N` fdl ~ec z fdle lkedm cl ledx el ce" ~d cg hm cec cel s

felk ~yle fed lelk ~edx s~ le~ le, Z zt hm y~ m`lk lel c s lk

kq fdl cg cc êt C" cc Gle Ce z cc Il,

Hm udl cel ~ele cm l Kdlk zdl ê,S Lkxtl ê Fele Zl" Igl ble ` z

cc Gle Ce fdm ~`l zdl ~y`lk clk ~t led~ ~le kdq hm e`l ~ele ~d

lt,

SZÊ? yl e Bdm lm 9177 ^yglk 7


2/80


QEL D? C S B BXL Z FDM ^@L FE@L MC ELK

^L FE@ ^Y@LK FDM ^@L I@ C@ ^D CELE

D, Fdm ~`l i` c` ~d cele zd zl fdm ~`l E^F?

7, Fed ldm z fdm ~`l i` c` ~d cele?

êh` cexl mc fdm ~`l Zd~ Lgm s 911 %ZSG 911$ ~e?

I` c` ~d cele b e ~elk i` c` c bq ~eh` cexl mc z ce f

~`l edl ele qel le cc ~elk ~dl fdle ~6 ~d cele ce tx cg l z, êh` ce

f ~`l lc ~g" cc i` c` ~d cele cg l z ig` km? Ilk cl d f ~`l"

i` c` f~ wx e`~ lk fdle n`gle" i` c` bx cextl ~dl ~ z ~ext~ mdle i`

c` ~d cele,

Fdm ~`l i` c` ~d cele b zdc ~ex ~eq z le kd cc ilk celk fdm

~`l cg cc F^Z lem uc mdle ~le ~yxlk ~ec z eq b ~yl cc feg cle ~ylktx cg i` c` ~d cele,

9, E^F zd zl fdm ~`l?

9,7 Fed ldm" c dm z qel b`d E^F?

9,7,7 Fed ldm E^F?

êh` cexl mc f ~`l Zd~ Lgm s 19 %Cexl mc z E^F$?

E^F? B lelk ~d sl?

%g$ c kd il ~y`lk f sl ux~" fdle n`gle ile ~elk6

%i$ glk ~y`lk wx ~yle sl ux~" fdle n`gle n nglk6%c$ Lkxtl bdx" z~ bdx" clk c" nlk c s nlk ~y`lk wx ~yle sl ux~"

fdle n`gle e`c cxlk cq nce z,

E^F ig` km?

- Elk eg mxg z il? Elk eg ~l fe`" elk mxg glk d ~yl lk"

elk kd d il" elk eg kd d kdg clk ce idl6

- êle qem ~l fe` z ~ele qem kd d il6

- Sl qem n nglk? Sl qem ceg e`l ~ele z sl qem e`l ~ele ceg

bm ~e ~c leq fe` ~ele qem6

- Lkxtl bdx" z~ bdx" clk c" nlk c ~l fe`" kd d kdg clk ce idl z

mxg glk d ~yl lk6

- Ced qe nce z n nglk,

9,7,9 c dm E^F?

- E^F le elk ~yc ~dq ~d kd zl elk il z zt le elk ~yc ~dq ~d

bd lexl ~y`lk lm,

- E^F ~elk cedm ~ ~ylk bl s` zd ~lk ~d sl bx lk ~y`lk N`glelkedq ig` km ledx celk b`d z wx ~yle wxl b y~ qec ~q,



3/80


- E^F c le kd ~elk wxg s blk ce~ blk" ~le ~ylk E^F,

- E^F c i` wxl c~ ~y ledx ld fec legx ledx d ~lk wxl b

fec legx c c dm i` wxl fec legx dx lt nl ~d fdm s`~ d zd E^F

kq ledx fe fel,

9,7,3 Qel b`d E^F?

9,7,3,7 êh` mc ce s nlk?

êh` ~dx ~ec mc ce s nlk" E^F c cedg ~ele 3 b`d?

g$ Cc b`d n ~y qec z ce` wx ~yle sl ux~ fdle n`gle cg n`gle lkedq

B`d E^F lt ig` km cc b`d sgx?

- Lkxtl bdx z z~ bdx? b lelk tx ~ ~egm kdg z` wx ~yle sl ux~

n`gle lkedq" ig` km? lkxtl z~ bdx cele" z~ bdx qe" ledl bdx z cc b`d z~

bdx fec le qe bdx ~ed" qe ~lk ~egt ~e- Clk c z nlk c? b lelk ~ bdx bg` lk felk c cc ~dx cexl z

kd ~y z ~ed kdgl s nlk ked lel b ^SC,

i$ Cc b`d n ~y ce` e`~ lk ~dx ~e cg n`gle lkedq

Ig` km? ~ele qem" il ~ele qem c ~e ~dx ~e ~y`lk n`gle lkedq sl

ux~" e`c elk eg ~y`lk n`gle n`gle lkedq ~elk md,

c$ Cc b`d sl qem z nce z n nglk

^y`lk n`gle lkedq sl ux~" b`d ~l fe` lt b lelk sl qem glk ce ~`

~yl nt cextl sl ux~" ceg e`l ~ele wxd ~yle clk lke z ceg ~e cxlk cqce` fece elk, ^y`lk cc n`gle lkedq nce z" b lelk nce z glk ~y`lk

wx ~yle cxlk cq ce` fece elk" ceg e`l ~ele,

9,7,3,9 êh` z ~y cg E^F ~y`lk wx ~yle bxl cextl?

êh` ~dx ~ec z ~y cg E^F ~y`lk wx ~yle bxl cextl" E^F c cedg

~ele 3 b`d sgx?

g$ Elk mxg glk d lk

B lelk z~ ~" elk eg m n`gle lkedq c wxtl fdm s`~ lelk ceg

e`c felk z leq fe` cg n`gle lkedq z lelk c ~e ~y`lk fex cxlk lk

egt lelk wxt le ydlk b ~y`lk fex kdg` z cxlk cq elk eg,

i$ Elk glk n ~y ~d fe`" wxt cg n`gle lkedq

Ig` km cc b`d lkxtl bdx z~ bdx" clk c nlk c" il ~ele qem" ~ele

qem z elk eg glk c wxl b z m~ z~ ce~ ~d fe` egt wxt elk cg

n`gle lkedq,

c$ Elk kd d il



4/80


B lelk b`d elk ~ele qem" elk eg ux~ fed fe` cg n`gle lkedq

lelk ceg c uc le ~dx ~e,

9,9 Ece ~`l ~d fe`l E^F?

9,9,7 ^d fe`l s nlk?

^d fe`l ~elk s nlk fed qel le cc i~ ~`l bdl wxgl l E^F b?

& ^F787-Elk mxg glk d lk

& F789-Lkxtl bdx" z~ bdx

& ^F783- Clk c" nlk c

& ^F 78>-Ced qe sl ux~ fdle n`gle n nglk

& ^F788-^ele qem" ^F 78:-Elk eg

& ^F 78;-Elk kd d il

& ^F 784- N qelk kdm kd E^F^y`lk ~ylk eq elk eg" lkxtl z~ bdx lel il lk`d kdg clk" il"

f kd" bm d b ~e ked z` cc ~d fe`l fec,

& Kd e" kdg clk" ked z` ^F 119

& Elk eg lel il e" lel f kd" f cc ked z` ^F 113

^t z` wxt m z cce ~ec e`~ lk m md n`gle lkedq c ~e ~ cec

cc ~d fe`l z E^F ~ele cc ~d fe`l ced ~d~ ~eh` b`d LZB" elk eg qe

eq zd ~le ele cg n`gle lkedq,

SZ^E? yl e Bdm lm 9177 ^yglk >


5/80


9,9,9 S ece ~`l ~d fe`l E^F?

N`gle lkedq sl ux~?

N`gle lkedq ~elk md?


^F787 Ux~ nlk

^F 78>

F~ cextlced qe

^F 783

^F :9;

Ux~ nlk

^F 7>9"9>9

Ux~ ceqel i

Qeli

F~ cextlced qe

^q eqCQLC^^

^F :99

F~ cextlced qe

^F 788

Kd ~ele~ec ~ sl

qem e`l~ele

^F 78;

Elk kdd il

^F :39

Ux~ il~yc ~dq

^F 784

Bq nqelk kdmkd E^F

E`l leq n qelk

^F :97^F 789

CQSUC c le felk qel i

Elk zleq fe`

Kd ~ec ~LZB mxg z`

Elk zleq fe`

Kd ~ec ~

LZB mxg z`

Leq fe` LZB ux~ snlk felk e~

E`l leq

n qelk

^F 787" 777"779"337",,,

^F 784

Bq n qelk kdm kd E^F

Elk kd d il

^F 78:7

Ux~ il ~yc ~dq

Kd mxg elk leq fe`

^F 78:9

Qel i ced qe mxg elkCed qe mxg

^F 789

^F 783

Kd ~ec ~ CCNC leq fe`

^F 78;

^F :39Kd ~ec ~ LZB leq fe`


6/80


9,9,3 S sce" ~d bdx bdl wxgl l cex ~yle E^F?

^t ~exc z` md fex bdl wxgl l E^F clk le ~t z` ~lk n`gle

lkedq s c cce ~ cec celk ~ f ~`l bdl wxgl l E^F fec legx,

- Leq fe` z~" ~ elk eg? Celk ~ ~elk s nlk b Eg l mxg elk"

Qedx leq fe`,

- Ux~ fe` z~ ~" elk eg? Celk ~ ~elk s nlk b Qedx ux~ fe`" Qedx

ux~ fe` fdm zl cextl ld i" Qedx ux~ fe` kd elk d b" Eg l K^K^

e`c Eg l il elk ~elk ~elk,

C ~e mdle eg ~m ~~ cc celk ~ s nlk ~y`lk cex ~yle E^F le sgx?

9,3 Lkxtl ~c uc le kd ~y E^F?

Lkxtl ~c kd kc

t b m~ ~y`lk lelk lkxtl ~c cl il cg f ~`l, Lkxtl ~c lt d

ed fed l z mxg m~ ~d sl ~e qed c ked ceq ~eh` kd qe ~d ~ed dm utyg z dx lt s felk ~egt d lx kd ~y ~e ~ylk cg lelk ~d sl c ~e ~egt

d lelk ~ed dm sgx lt, Z zt" E^F cg n`gle lkedq qed c ked s ~eh`

kd kc, ^y kd E^F cxd f z ~y kd E^F ux~ s nlk ~y`lk f clk qed uc

le ~yl c s kd kc ,

Kd kc E^F c ~le ~eh` clk ~ec sgx?

Kd kc

E^F=

Ced qe

mxg&

ced qe ce

idl&

cc ced qe bdl

wxgl ~yc ~dq

fec qe~ sdle

Ced qe mxg cg E^F ig` km kd mxg" cc b`d ~ex felk c e`l bd" ced

qe zl cextl" ic uq" i` wxl ~y`lk wx ~yle mxg elk z cc ced qe fec c

bdl wxgl ~yc ~dq l zdc mxg E^F, Cc fe`l ced~ fex ~elk md z kdm kd

elk mxg c ~y %-$ fed ced qe mxg,

Ced qe ce idl E^F ig` km lelk ced qe c bdl wxgl ~yc ~dq l sl

qem sl ux~ le ced qe lel clk ~yc ~dq" ced qe sl ux~ cexlk c le z ced

qe sl ux~ cexlk idl d qe~ sdle ~y`lk wx ~yle cextl eg lkxtl bdx" z~ bdx~ele ~ele qem,

SZ^E? yl e Bdm lm 9177 ^yglk :

Kdg`

elk

Ux~ fe` elk eg ~dx ~e

Ux~fe` ^Q

~dx ~e%QUF$

Ux~fe` z~

~ SU

QUF$

Leqfe` ^Q

%QLF$

Mxgelk

%Egl$

Leqfe` z~

bdx"elkeg

%QLF$

Tx cx mxgelk eg" z~ ~

%E" Eqlk$


7/80


Ced qe bdl wxgl ~yc ~dq fec ~le z` kd kc E^F ig` km cc fe`l ced

qe fec lk`d ced qe mxg z ced qe ce idl E^F,

Lkxtl ~c ~el ~ylk

Lkxtl ~c ~el ~ylk d ed felk le kd cg` el kd ~y cg ~d sl z cc

fe`l ~ex leq ll ~ylk eq kd ~y ~exl c ~e ~ec edl c ~eq el kd kc

cg E^F ~e qed ~le ~eh` kd ~y ~exl c ~e ~ec edl c, ^y`lk kd ~y

~exl c ~e ~ec edl c b kd il c ~le cg E^F ~y`lk f sl ux~ fdle

n`gle ile ~elk ~y %-$ ced qe c ~le e`l ~ele sl qem z ced qe c

~le cl ~ed~ ce` zdc ~dx ~e celk, Bc lt" f ~`l cl ~dl ele bq n qelk

kdm kd E^F ~yl c s ~lk m~ E^F" s n qelk kdm kd E^F c bq b s

cele bce kdg kd kc cg E^F bl el kd ~y ~exl c ~e ~ec edl c cg

celk,Lkxtl ~c le~ wxl

Lkxtl ~c lt d ed qelk qeq ~le kd E^F qed c s nlk ~elk

le~ kdg cc f f ~`l, Lx z m~ b n` l` " n`gle lkedq ixc qed ~egt d

qelk qeq c ~e bq c cc i` c` ~d cele ~exl bd le~ ~e qed lx y

~y`lk qel ~ext~ mdle i sxlk lkd c i` c` ~d cele c ~e ~et c ~ex

leq cg n`gle lkedq ~lk bl egt kdm uxlk b n` ~egt d qelk qeq ce

felk qed ~ e`~ lk c edx wx egt fm edx wx el cg l z,

Cc qelk qeq ~le kd E^F ?C > qelk qeq ~le kd E^F ?

- Qelk qeq leq ~yc ux~ ~yc %JDJ@$

- Qelk qeq leq sgx ux~ ~yc %BDJ@$

- Qelk qeq ile wxl kdg wxtl

- Qelk qeq ~le kd ~ec ~ ce ngle

9,> Cec llk cg cex ~yle E^F?

Cex ~yle E^F lk m~ zgd ~y fe wxgl ~ylk ~y`lk n`gle lkedq" l cledx cec llk y~ wxgl ~ylk" c ~e?

- Cec llk mxg elk? Fed qe~ sdle tx cx mxg elk ~e i qel sl ux~ s

bq kdt lke mxg elk %c qe nxt~$ ~yl c s f e`ce sl ux~ z ~dx ~e,

Kdt lt c cextl nl i qel ~ex mxg bm cl c bq l ~ elk e`c

~eg ~exl cc eq lk mxg elk,

- Cec llk lel elk? Fed il le cxlk cq kdg` elk i qel lel elk s

ng ~yl l ~ elk fdm ~yg z mx m" s blk" celk b`d" wxt cce" qem

ce~ z ~ed kdgl kdg` elk, Ledm z cg i qel lel elk b ~dl ele clk ~cfdm ~yg uc le s elk lel" fdm le ce~ blk sgx bq idl il lel elk

SZ^E? yl e Bdm lm 9177 ^yglk ;


8/80


z cextl elk ce` i qel bx fe`, I qel lel elk qed c bq zd i qel

fe` z i qel f ~`l,

- Cec llk bx fe`? Cec llk bx fe` ~e edl y~ y d zd elk eg" z~ ~

mxg lk`d z d zd ~ele qem, Elk eg" z~ ~ mxg z c i qel lel elk

fdm ~yg z s blk" wxt cce" qem ce~ yd md lel z idl il kdg` lel elk

c bq, Sgx elk c cextl l i qel fe` z ~dl ele leq fe`, ^e fe`

~dl ele bq qedx leq fe`" ked s fe` z cextl l ce` i qel f ~`l ece

~`l, Cl d zd ~ele qem sgx fed e`l ~ele c fdm le ce~ blk z clk

~dl ele leq fe`, ^y`lk wx ~yle lt clk qed bq qedx leq fe` le leq fe`

elk eg mxg lk`d,

- Cec llk ux~ fe` z~ ~? cl c z` qedx tx cx s nlk z~ ~ c qe

nxt~ e`c l ~ elk" ~e fe` bq qedx ux~ fed" ked s fe` z cextl ce` f~`l ece ~`l,

- Cec llk sl ux~? x z` cg wx ~yle lt cele b z~ ~" x yg b ~ele

qem z SQNN, Zdc fdm s`~ ced qe ~d wx ~yle lt ~ec edl lk ~ed ~d i

qel sl ux~ z ux~ fe` z~ ~,

- Cec llk bx fe` ~ele qem? Sl qem sgx fed e`l ~ele ~y`lk fex sl

ux~ s c fdm le ce~ blk yd leq fe`, t b cec llk lem i` wxl z

wxl b ~d sl cg NL, Fed leq fe` egt ux~ fe` cc il qed c t cc kdt

~ eq b ~e fe` md c leq" ux~ fe`, M~ fec ~e fe` b lkd cex ~yceledm z ~d sl mle ~ylk c`d z qed ked ceq ~eh` nd z s blk z~ ~" elk

e`" ~ele qem leq ux~ ~l fe`,

- Ux~ ~ele qem" elk eg d ~dx ~e? t b m~ m~ uce cg cex ~yle il

elk ~ex ~dl, Cl c z` l ~ elk e`c eq lk fdle ~ ~e fe` bq qedx

ux~ fe`" i qel zl cextl s c qedx zl cextl elk %zl l$,

9,8 Mc ~dx fdm ~`l d zd cex ~yle E^F

9,8,7 Mc ~dx cexlk?

^eh` cexl mc Fdm ~`l Zd~ Lgm s 911 ~e? Mc ~dx Fdm ~`l IC^C

b kdq ce` F^Z z clk ~t Fdm ~`l g yg fdl lel u~ ylk IC^C c c

bq ~yl c s cc cexl mc z ce f ~`l edl ele" c ~xl ~e qeq bx~ bdl

wxgl" c qel le ~yxlk ~ec z eq b ~le ele ~d cele ~yl cc feg cle ~ylk

tx egt felk,

9,8,9 Mc ~dx c ~e?



9/80


Mc ~dx fdm ~`l cex ~yle E^F b lem le kd e ~elk FSLI d zd

E^F z lem uc le ~le edl ex d zd E^F" ~le ~yl zl %t $ cg E^F"

wxtl cg Fece elk d zd E^F ked s" clk le felk le ~le cele uc

z lk l cg cc c`l s ~yl s sce f ~`l z E^F z m i` s ~yle it z

fegd i` z E^F b eq b,

Cc mc ~dx fdm ~`l c ~e z E^F c m ~ wxg ilk sgx ?

C s nl bdx Mc ~dx d zd lkedq z E^F

Edl ex" wxtl s ex^~ c E^F ~yle it ~yl i` c` ~d cele x ~e~ s edl

ex ~y`lk ~ec ~ z ~exc wxtl s ex cg l z,

Qe~ sdle^~ c cc lkedq z E^F c ked s ~y`lk f b qe~ sdle

~ec ~,t ^~ c E^F x c ked s z i` c` t ,

Cele uc S bdx ced ~d~ cg E^F c ked ceq" ~le ~`l cele ucz ~elk le~ kdg s ced ~d~ z s cd,

le kd

E^F c ked lel z le kd ~eh` m~ qelk qeq qe

eq zd cc cexl mc z ce f ~`l edl ele" lk

~ed l z qed q nlk le~ wxl qelk qeq lt,

^yle it z clk iE^F c qel b`d lk l" ~yle it ~ece eq z clk

i t ,

^y`lk cc mc ~dx ~yl" n` lelk c dm ydlk cg E^F" egd mc ~dx Edl

ex z le kd bxl c uhm b wxgl ~ylk le~,DD, Ld nxlk cex ~yle fdm ~`l fe`l mc E^F ~y`lk fdm ~`l i` c`

~d cele?

E`~ lk fdm ~`l c bq Zd~ Lgm ele ~ele ~ lm 7447" l lgt

c ~yl 7;1 Clk ~t fdm ~`l glk e`~ lk zd ~yl 71,111 lkd bm zdc" 7,>11

F^Z ele lke, ~ec ele e`~ lk fdm ~`l c bq ~yl c s e ~elk

cexl mc fdm ~`l n` I ^d cele igl ele" md clk ~t x ~ ut nlk ce`

mle m~ i celk ~yle fdm ~`l, ^xt ledl" ce~ blk z wxt m celk ~ylefdm ~`l cg cc clk ~t x y~ fec legx, Ux~ qe~ ~ ~ec ~ylk " Ed F^Z

ele lke Zd~ Lgm %ZGCQG$" zd s ~d ~y cg Lkl elk ^e kdd %[I$"

~ele bq N l ^lk clk llk bc Ed F^Z ele lke Zd~ Lgm ~dl ele

ut nlk i Celk ~yle fdm ~`l %C^F^$ mx zd mc ce kq qel llk cg`

ce~ blk nce z cg cc clk ~t fdm ~`l" ~lk clk s ~xl ~e cc tx cx

cg Cexl mc fdm ~`l" lk ~ed bm c s ce` zdc ` ~`" cq le~ z fdm ~yg

ce~ blk nce z elk lm cg ed zdl ZGCQG,

Sgx ~ed kdgl bm zdc ~ce cc" ~egm fe` fdle lkedm z qelk qeq bxlcg cc clk ~t fdm ~`l bl" zd s qed eq ce~ ce z ~yg` d" lel u~ ~elk



10/80


uxtl ~ Igl Wxl b N l C^F^ mx c Ce ~ce Ed F^Z ele lke Zd~

Lgm %ZGCQG$ igl ele ~d Wxt~ le s 7154/W-ZGCQG lkt 17/71/9171 q

nlk cele ~ec ylk yd ~ f fdm ~`l lm 9171/9177,

Ld nxlk cex ~yle fdm ~`l fe`l mc E^F n` ZGCQG igl ele le sgx?

Cc ic clk zdc c ~e le sgx?

7, Bq f e`ce fdm ~`l?

^y`lk cex ~yle E^F" mc ~dx cg zdc bq f e`ce fdm ~`l kdq F^Z uc

le c zlk yd y` cg`" ~elk wxg ~ed~ f c ~e ~c fdm ~`l edx wx

lem ~ex ~eq cc ilk celk fdm ~`l m i` ylk s bdx cg cc fe`l mc

c bdl wxgl ~y`lk cex ~yle c ~yle it ~yl I` c` ~d cele b ~yxlk ~ec"

eq b ~yl cc feg cle ~ylk tx" b qe eq zd cexl mc z ce f ~`l Zd~Lgm edl ele z cc wxt le qeq b c bdl wxgl,



11/80


Bq f e`ce fdm ~`l km cc ic clk zdc le sgx?

7,7 Ceq lel fece elk z le kd yd y` eq lk %Mx kdt ~ bm

zdc G771-Qe bc 7" G791$?

t b clk zdc x ~dl i~ x m~ wxt ~yle fdm ~`l, Mc ce cg

ic clk zdc lt b uhm u~ bdx c ~e ceq lel cxlk cq nce z fdm ~`l ce`

fece elk ng ~yl c dm fdle n`gle" xt ~l cg fece elk clk le ~le cele

~yc" ~xl ~e bx~ qeq cg Igl kdm c egt felk, kdgd `l lt" clk ~t fdm

~`l s ~dl ele le kd fe llk ceq lel fdm ~`l" lel ndl b n` md fdm

~`l cg fece elk" bg cel d lk F^Z z f eq lk fdm ~`l,

Igl x clk ~t qed le kd fe llk ceq lel Fdm ~`l ceq lel bd

md F^Z qed cl c z` fe llk cg Clk ~t z cc dx fdl cg fece elk,

^y`lk kdgd `l lt F^Z qed le kd yd y` c ~e kq qed fed ~dl ele Fdm~`l cex ~yle E^F cg N`gle lkedq sgx f~ eq zd zdc le kd cc cex ~yle

fec g yg wxt~ le c ceq lel Fdm ~`l ce` N`gle lkedq felk,

Sgx fed ceq lel Fdm ~`l" Clk ~t Fdm ~`l ~dl ele uhm u~ cc b n`

md fdm ~`l cg fece elk uhm d ~lk l` s s nlk ~elk ~dl i` c` ~d

cele" ~ c ~e uhm fe`l mc l` b ~ylk ~m cg cxc fdm ~`l c ~e

~yle yd y` fdm ~`l" ~yle i fdl c` z ~t ~exc z` mc wxgl ~ylk bg

cel d lk F^Z ~ece eq z ~dl ele uc le s blk ilk celk Fdm ~`l

cl ~ex ~eq z cc mc cele uc cg cc fdl m F^Z g yg ~y`lk i` c`Fdm ~`l,

7,9 ^m edx fece elk z md ~ylk e`~ lk %Mx kdt ~ bm zdc

G371 Qe bc 5$

^y`lk kdgd `l lt F^Z ~m edx cc m~ e`~ lk fdle n`gle cg fece

elk z cc wxt ~yle mglk ~le qeq b c le elk l cc m~ e`~ lk fdle

n`gle lt ~ le elk l qel ele Fdm ~`l cg mle,

F^Z cl ~ex ~eq ~elk ~dl cexlk z fece elk cc m~ sgx?

& Cc ~elk ~dl z md ~ylk cexlk z ~ec ~ylk ll fdle ~" mc bm

qe~" cc cele sce cg cele qe c le elk l e`~ lk fdle n`gle cg

fece elk" lkle lke fdle n`gle cg fece elk,

& F^Z cl qed edx id~ z md ~ylk fdle n`gle z ble zc fdle n`gle" c

cx ~ cec SUFN ~ cec wxl b z c cx zl cg fece elk,

& F^Z cl ~m edx z e ~elk f ~`l" e ~elk fdm s`~ ld i cg fece

elk" f~ wx fdle n`gle z cce ~ec le kd f~ wx fdle n`gle cg Igl kdm

c,



12/80


& Il cle F^Z cl qed ~m edx ele ~ec s ex z lkeg z qeq b cg

fece elk kdq ce` F^Z lm i~ c wxt ~yle mglk ~le ce~ qeq b le elk

l cc m~ e`~ lk sl ux~ fdle n`gle cg fece elk,

^xt ledl d zd fece elk fdm ~`l lm x ~dl ~e F^Z ~m edx ~e~ f

lem el ce ~eq le~ yd y`, d zd fece elk ~elk uxtl" F^Z ll ~yg` d

ng z` ~elk ~dl c F^Z cc lm ~yc ~ec edl" z ce cl ~m edx ~em

m~ s ~elk ~dl i sxlk le? ~le ele idl lk i~ ~elk clk ~t e`c le

elk i~ bd l clk ~t ~y`lk ldl fdm ~`l,

d zd fe`l mc E^F" ~y`lk zdc ~ex ~eq ~elk ~dl fece elk, Lelk

~elk ~dl z E^F cl ~ c ~y`lk kdgd `l lt ig` km?

- Uhm u~ bd f~ wx fdm ~`l qel ele E^F cg bl fdm ~`l ~yc

%lx c$- êgm wxgl le ulk" fe` id i` wxl E^F6

- êx ~eq ~elk ~dl z cele sce f ~`l E^F cg fece elk6

- N fdl lex cx s nlk cextl kdg lx ~et E^F cg n`gle lkedq c

lelk celk b`d c id~ cl c fdl cg cextl kdg,

t ce b lelk ~elk ~dl c s z F^Z felk i~ ixc qed edx sx sc z

l le lelk lkd wxl b n`gle lkedq" ~xt ledl lelk ~elk ~dl lt le elk

l zdc le kd ~lk wx~ I` c` ~d cele ld cexlk z celk ~yle fdm ~`l

E^F ld ydlk clk le zdc g yg mc c blk z ~le ~ylk tx" yd y` fdm~`l" n` F^Z qed c c lelk edx id~ le~ le z cc e`~ lk cg l

z,

7,3 Bq eq lk fdm ~`l z bg cel lem fdm ~`l?

Sgx fed ~m edx z fece elk z ceq lel ~ec edl fdm ~`l ce` l z

fece elk ~e s ~dl ele f f~ eq lk fdm ~`l %Mx kdt ~ bm zdc G971

Qe bc 4" G977-Qe bc 9$ ked y ~yce ledm z wxtl bd z lkeg z cc il,

êh` " clk ~t fdm ~`l s qel clk lem fdm ~`l qe eq ~ec edl clk

zdc ~d l z fece elk %Mx kdt ~ bm zdc G981 Qe bc 71$, lk ~ed kd

l fece elk ~e el fdm ~`l %Mx kdt ~ bm zdc G979 Qe bc 77$" ~e

kd fece elk z f e`ce fdm ~`l %Mx kdt ~ bm zdc G931$ z ngle mc ~d

bdx cl cxlk cq %Mx kdt ~ bm zdc G9>1 Qe bc 79$, Sgx fed e`l ~ele

clk zdc fdm ~`l ~eh` ~e` ~exl" cc il kdg` f~ qed bm ~e ~c ~egle b eq

lk z bq Idl il ~egle b eq lk fdm ~`l %Mx kdt ~ bm zdc G973

Qe bc 3$

7,> ^m edx cele sce f ~`l z cex ~yle fdle n`gle wxgl ~ylk cgfece elk%Mx kdt ~ bm zdc G>31$



13/80


Mc ~dx cg clk zdc lt b?

& Uc le z edx c qelk qeq f ~`l q nlk ce` cc kdg` nce z s

fdl bdl wxgl ~d cex ~yle fdle n`gle ld cexlk z c ~e b cex ~yle E^F,

& le kd z m~ ~ed~ f z ~ec edl d zd cc ~e ~c fdm s`~ cele cg

cex ~yle E^F,

& Wxt~ le uhm bdx c ~ec edl fdm ~yg e ~elk fdm s`~ ld i egt

felk

& ^ed~ f cc ~e ~c fdm ~yg c il qe eq z c edx wx

^y`lk qel lt lelk clk zdc F^Z cl bm b?

& ^m edx z cele sce f ~`l" cc wxt le z E^F glk c q nlk ~d

l z fece elk,

& Id~ c m ele cex ~yle E^F m l z glk s nlk km c cc ~e ~cfdm s`~ cele cg cex ~yle m l z glk q nlk,

& le kd ~le edx wx z ~ed~ f cg cc ~e ~c fdm s`~ cele ~y`lk zdc

lkl cel z qe~ edl cc sgd s~ z kdgl bl,

& Qe~ edl cc yd y`" sgd s~ ~ylk tx" f~ bxl z fdm s`~ ld i" wxt~

le uhm c ~ec edl fdm ~yg e`~ lk cg e ~elk fdm s`~ ld i egt felk,

7,8 Qel ~ce s i I` c` ~d cele %Mx kdt ~ bm zdc G871-Qe

bc 73$

^yc fed d z` kdgd `l ~ec edl cc ~e ~c qel ~ce ~y`lk wx ~yle ~ecedl fdm ~`l" F^Z s ~dl ele qel ~ce s i I` c` ~d cele lem qe~ edl

yg s ~l ~d cg cc kdg` nce" s fdl" e s ~d cele z ux elk i~ ~elk" kdq

uc le zlk c yd y` sgd s~ ~ylk tx,

Fed ~ec edl qel ~ce s i" F^Z ~ec edl zdc qel ~ce idl lk" qel

~ce e s" qel ~ce cc s n i~ ~elk,

g, Qel ~ce idl lk cg Ilk cl d f ~`l z I` c` f~ wx e`~ lk

fdle n`gle?

F^Z ~ec edl s` sle lm lgt zd lm ~yc f c z s ~xt~ d z ~lk

d ce` cc fe`l mc ce tx b cc fe`l mc c s n bl" idl lk bl e`c

ce ~dx let cm %cc fe`l zgt" l qed ~ex" bd" b,,,$, d zd cc fe`l mc c

idl lk bl el mc ~ylk tx ced ~d~" F^Z ~ec edl zdc ~m edx z qelk zl

cc lel zdl cg fece elk le kd ~le eq b cg idl lk, Lx c idl

lk m F^Z ceg ~e kdd ~ece c" c ~e c`d b m~ yd y` ~ylk tx cl wxgl

~m fed ~ec edl fdm ~`l ced ~d~,

i, Qel ~ce e s?



14/80


Fed qel ~ce e s F^Z ~elk ~q ~yxlk z` 1> lem e s qe idl le

sgx? %7$ E s ~egle ~`l6 %9$ E s ` blk edx wx e`~ lk6 %3$ Fe llk sdle

bd6 %>$ E s l, Fed qel ~ce e s F^Z nlk edx id~ cg mle z f ~`l

n`gle lkedq z qel ~ce ~d cele qe~ edl cc idl lk e`c ux elk b" egt

zdc ~egt d ~ lk~ cg ce s, Zdc qel ~ce e s lt kdq F^Z qe~ edl yg cc

yd y`" ~ g yg ~e ~c fdm ~`l qe eq ce` cc yd y` , t b wx ~yle

F^Z s nlk u~ `l cextl ml cg mle ~ec edl,

- Cc e s ~egle ~`l? B cc e s blk fe llk ~egle ~`l lkl el cg

n`gle lkedq z s` sle zd cele e s lm ~yc, Zdc qel ~ce e s ~egle

~`l ~elk ~elk ce kdd el ~y`lk zdc uhm u~ ~ylk eq c idl lk bl ~y`lk

fe llk ~egle ~`l e`c le kd fe llk ~egle ~`l lkl el z fdm ~yg fe

llk e`~ lk bdl ~c cg n`gle lkedq,- E s ` blk edx wx e`~ lk? B cc e s ` blk edx wx cg zl

bx lk cg clk ~t, Zdc qel ~ce edx wx e`~ lk ce kdd el ~y`lk zdc uhm

u~ ~ylk eq c idl lk bl ~y`lk zdc s nlk zl bx lk cg n`gle lkedq

- E s ` blk fe llk sdle bd? B cc e s ` blk fe llk sdle bd cg

n`gle lkedq z s` sle zd cele e s lm ~yc, Zdc qel ~ce e s sdle bd

~elk ~elk ce kdd el ~y`lk zdc uhm u~ ~ylk eq c idl lk bl ~y`lk fe

llk sdle bd cg n`gle lkedq e`c le kd fe llk sdle bd kl zd fdm ~yg fe

llk e`~ lk bdl ~c cg n`gle lkedq,- E s l? B cc e s blk fe llk ~egle ~`l nd el cg n`gle

lkedq z s` sle zd cele e s lm ~yc, Zdc qel ~ce e s ~egle ~`l

~elk ~elk ce kdd el ~y`lk zdc uhm u~ ~ylk eq c idl lk bl ~y`lk fe

llk ~egle ~`l nd el cg n`gle lkedq e`c fdm ~yg fe llk e`~ lk bdl ~c

cg n`gle lkedq,

c, Qel ~ce cc s n bl" le z i~ ~elk?

d zd ~lk b`d ele n`gle lkedq" F^Z qed wxgl ~m l cc ce ~dx ydlk

id~" lx c s n c kd ~y bl e`c le i~ ~elk s` zd lm ~yc e`c ~eh`

~elk b" e`c s n i~ ~elk %bl x ux~ edl ~d NL$ ~e cl kdd ~yle y b

n`, Z n" s n wx ~dl m~ bl %~l wx 71 ~ lk ~y`lk fed mc ced elk lkt

ilk ~dl m~ ile wxl b 311 ~ydx,,,$" z n n`gle lkedq sl ux~ m elk ~l fe`

y~ ~ ~y`lk dx fdl ~e ~ylk glk fegl edm ~e clk b i~ ~elk,,,

7,: le kd cexlk z E ~elk Fdm s`~ ld i z ~yg` d zd Igl

kdm c z kdgl bl?

Zdc ~m edx lkedl cx z e ~elk fdm s`~ ld i le kd cexlk z E~elk fdm s`~ ld i %Mx kdt ~ bm zdc G:71$ lem el ce yd y` fdm s`~

SZ^E? yl e Bdm lm 9177 ^yglk 7>


15/80


b m~ qel clk zdc c lkeg wxgl ~ylk ~y`lk m~ cxc fdm ~`l" c id~ b

~y`lk fdm ~`l ~d cele,

Fed ~m edx c cx fdm s`~ ld i cg fece elk z E^F" F^Z cl ~m

edx z cc zl ?

g, Md ~ylk fdm s`~ elk ~l fe`? ig` km ~`l i lel ~ il ~y`lk z

il lk`d n`gle lkedq" ~c lk l zdc ~ed~ f" e`~ lk z u b n bdx cg

cc b`d ele fdm s`~ ld i,

i, E ~elk f ~`l?

- Uhm u~ e ~elk celk ~ kc s nlk ~y`lk clk ~c wxl b elk ~l fe`

c c bx ~y z i` wxl m~ cce eq b felk,

- Clk zdc ked ceq lkedq z leq" ux~ fe` z~ ~" ~ele qem" elk e`

le ~e l`" c lk f egt felk" c qel clk ce` gd" lkd c m ledmcc clk zdc fec" c bdl wxgl l f ~`l ~egle ~`l

- S fec id~ kdg s bdx ~ec ~ fdm f zd s bdx ~yl s sce f ~`l fed i

qe~ edl c c kdd wxt~ fq ~ed felk,

c, Cc ~e ~c fdm s`~

- Fdm ~`l zdl qed fdm ~yg zdc qel cedg ~yce ledm ~y`lk zdc ~ec edl

cec llk cg cex ~yle,

- C ~l ~d m~ qelk ~ex mxg elk c bq cextl ~ec edl ~yce ledm mxg

cc lkxtl z~ bdx" clk c nlk c" elk e` felk,- Z~ ~ elk e` c c fdm s`~ z c~ ~y id i qel fe` c bq felk"

c m i` t s qe nxt~ ~y`lk ~~ c cc lkedq z mxg z` z ux~ fe` z~

~ elk e` felk,

Lk`d yg" F^Z s ~dl ele ~yg` d zd Igl kdm c %Kdt ~ bm zdc G:91

Qe bc 78$ z cc c lel bdl wxgl le i qel fdm ~`l ld i %Kdt ~ bm

zdc G:31$ z zl kdgl bl c ~e ut yg ~y`lk n`gle lkedq km?

- Cc tx ~ yd y` bdl wxgl l cc sgd s~ qe~ sdle ~ bq IC^C kdgl bl,

-Lelk tx ~ yd y` ux~ qe~ ~ sgd s~ n` idl ~e ~d sl,

7,; Uc le mc ~ylk tx %F e`ce-~ec edl$ %Mx kdt ~ bm zdc

G;71 $?

F^Z qed ~ec edl cc ic clk zdc sgx?

Ic 7? Uc le ~dx ce c s nlk c ~le mc ~ylk tx

Cc ~dx ce qe eq ~elk ~elk c bg cel c ~e b?- Bd lexl ~yc ~ex6



16/80


- ^lk n`gle ~ex6

- Bd lexl kq6

- ^lk ced qe6

- ^lk zl ce s ex6

- Kd ~y ~d sl ylk,

Ic 9? Bt Kd ~y ~dx ce c bg cel ked z` ~lk lk,

Kd ~y ~dx ce ~elk ng ~yl s bdx ~yc fdm ~`l qe eq zd f/lm

m clk ~t fdm ~`l qed g yg fdl fdm ~`l e`c s`~ u~, ^y`lk ~ylk

eq fdm ~`l kdg f qec z ce` fdm ~`l cxd lm" F^Z c ~e s nlk

s bdx c ~le ~~ le~ ce` c lm ng ~yl n ~`l z s bdx ~ec ~ l kdg

f fdm ~`l,

Ic 3? Bg cel ~ b ~lk lk cg idx uc le mc ~ylk tx~lk ~e,

Cc ~ b ked ~y`lk mx lt b cc ~ b kd m ~elk b fdm ~`l wxc ~

~d Zd~ Lgm ~elk q nlk?

- 8( l 71( bd lexl ~yc ~ex"

- 7( l 9( ~lk ~d sl"

- 7( l 8( zl ce s ex"

- 1,8( l 3( ~lk n`gle ~ex,

Cc clk ~t fdm ~`l c ~e s nlk lkgt cc ~ b lt m felk cl sg d,^xt ledl cc clk ~t clk c ~e g yg cc ~dx ce z cc mc ~ b fec ~t ~eh`

cele sce cg ~lk clk ~t z qe eq zd cexl mc fdm ~`l q nlk,

Ic >? Uc le mc ~ylk tx ~lk ~e = Kd ~y ~dx ce u ^ b (

^y`lk lelk ~ylk eq c ~e cg l z c fdm ~`l" lx c m~ e`c

m~ s lem cc kdg` nce" s n ~d fe`l e`c ~elk ~dl ~ext~ mdle %lx u~ ydlk

b$ c sgd s~ zd mc ~eq el mc ~ylk tx d zd ~lk ~e IC^C lelk c ~e

le elk %lx u~ ~lk ~e$ l wxt~ le fdle ~ cg lkd s nlk IC^C" ~e

F^Z qed uc le mc ~ylk tx e`c cc mc ~ylk tx q nlk ce` ~lk lem

kdg` nce" s n ~d fe`l egt ~elk ~dl ~ext~ mdle,

Ic 8? Uc le mc ~ylk tx ~ec edl,

Mc ~ylk tx ~ec edl %mc ~ylk tx ced ~d~$ b m~ mc kd ~y e`c cc

mc kd ~y n` F^Z uc le lem kdm fe llk sgd s~ ~d m~ mc ~eq eq b

~lk eq le elk cg cc sgd s~ felk c dx cele z felk c qe~

edl felk z~ wx mc ~ylk tx d zd ~lk ~e IC^C,

SZ^E? yl e Bdm lm 9177 ^yglk 7:


17/80


Mc ~ylk tx ced ~d~ ~elk ~elk lm ~y`lk fe`lk ~ 81( - ;8( s` zd

mc ~ylk tx ~lk ~e uc le ~yl, Zdc cel ~ b l` q nlk ce` ~lk

cxc fdm ~`l c ~e b ~t ~exc z` u~ `l cextl ml cg F^Z z cele sce

cg ~lk clk ~t,

Ic :? Uc le Lklk sgd s~ felk lk f/ sgd s~ c ~e i wxg?

Mc ~d g b >( cg mc ~ylk tx ~ec edl, t b mc wxt le ~eh` ~elk

b fdm ~`l ~~ le~ Zd~ Lgm" cc clk ~t c ~e q nlk e`c g yg cc mc

fec ~eh` cele sce fec cg mle,

Ic ;? Bg cel mc ~ylk tx q nlk d zd cxc fdm ~`l" ~elk

~elk bt s bm ~yl, Lx c mc ~ylk tx c idl lk bl s` zd lm ~yc

%~eq el lk f$" F^Z cl cl lec uhm mc ~ylk tx lm lgt c eq b felk

s` zd ~le ele e`~ lk fdle n`gle lm lgt cg n`gle lkedq,Ic 5? le kd bd mc ~ylk tx, Fed f~ ~ec wx ~yle fdm ~`l" lx

~dx ce c bg cel uc le mc ~ylk tx idl lk wx bl ~e F^Z qed

uc le bd mc ~ylk tx" kdd ~ece b n` z cl lec uhm c cl ~ec edl i

sxlk ~em ~e ~c fdm ~`l egt felk,

C 3 cce sg d mc ~ylk tx?

- Cq le~ bd kd ~y cg ~dx ce uc le mc ~ylk tx %ihlcemgyf$6

- Sg d ~dx ce uc le mc ~ylk tx6

- Sg d ~ b ( ~le mc ~ylk tx,7,5 Uc le qelk qeq cel mx" c mx %Mx kdt ~ bm zdc

G571$

^ylk lem fdm ~`l qed uc le y lkgt ~ kdgd `l bq f e`ce cce

bg cel cc qel ~ ~e lkedm ~ex ~eq ilk celk fdm ~`l fed ~dl ele ~e

lkedm c il d zd ~lk fe`l mc bl ~yl IC^C ~elk wxg bg cel m~ ~y`lk

3 qelk qeq?

Cel ~`l i %fdm ~yg 711($6

Bg cel cc qel ~ c id~6

Bt mx fdm ~`l,

Cc ic bt mx ~y`lk wx ~yle ~ec edl ~e lkedm c il ig` km?

%7$ Uc le mc ~dx ~e lkedm %mc ~dx fdm ~`l$6

%9$ Uc le ~lk ~e m~ cce cele uc6

%3$ Uc le fce c mx6

%>$ Uc le qelk qeq cel mx6

%8$ ^ec edl bt mx6

SZ^E? yl e Bdm lm 9177 ^yglk 7;


18/80


%:$ Qel ~ce z le kd mx? ~ b sgd qem" nlk sgd qem -< ~lk sgd s~

mx n fdl6

%;$ Ked ~ele ~d bdx z zdc bt mx,

Fed bt mx ~y`lk ~e lkedm c il" cl bx lelk dm sgx?

c dm cg ~lk ~e6

^le qe eq z ~le t cg ~lk ~e zd mc ce cg ~e ~c bt mx6

Md wxgl e kdg mx zd mc ~dx fdm ~`l bdl wxgl %c s nl bdx cg ~d

fe`l$6

Mc ~ylk tx z s blk fe`l mc ~y`lk ~lk ~e6

Yd y` ~dm ~lk z cc sgd s~ c ~e ut yg6

^le qe eq z ~dl ct cg cc ilk celk ~ex ~eq c ~elk wxg cc ~e

~c felk bdl wxgl l bt mx le? qel ~ce s`~ u~" fdm ~yg 711( cc lkedqz" fdm ~yg cc fe`l mc c id~ %kd ~y bl" wxgl ~ylk e`c i~ ~elk$ z s

m i` ~ f~ wx fdm ~yg cc fe`l mc bdl wxgl fec6

êd kdgl z ced qe bdl wxgl

7,4 ^lk eq f e`ce fdm ~`l?

Cxd clk cg zdc bq f e`ce fdm ~`l" F^Z s ~lk eq f e`ce fdm

~`l %Mx kdt ~ bm zdc G471$, Ld nxlk clk zdc b ~lk eq cc ld nxlk

cele ~ cc Mx G971" G371" G871" G>11" G:11" G;71 z G571 cg cc qel

~y`lk kdgd `l bq f e`ce fdm ~`l, lk ~ed" ~m ~~ cc zl ~ cxc fdm

~`l lm ~yc mglk sglk %~ Mx I>71 cg e s fdm ~`l lm ~yc$ z g yg

elk kdd wxt~ ~y`lk cxc fdm ~`l lm lgt,

9, êc edl fdm ~`l?

9,7 le kd s e`~ lk ex edx cg E ~elk Fdm s`~ ld i %Mx

kdt ~ bm zdc C371$

F^Z s nlk cc ~e ~c sgx fdm ~yg uhm cc ~e ~c fdm s`~ cele c

~ec s e`~ lk edx wx ~y`lk zdc lkl lkg" qe~ edl z sg ceg cc kdgl blsgd s~ d zd ~lk cex ~yle fdle n`gle cele?

Qelk zl cc c lel bdl wxgl6

Fdm ~yg cc ~d bdx bdl wxgl6

Wxgl s~ e`~ lk cg cc cex ~yle cele z cc lkedq z cele6

êc edl bd cc ~e ~c fdm s`~ uhm celk c e`~ lk" e`c e`~ lk c

edx wx felk,

êlk ~elk lx felk ~dl ~lk z` e ~elk FSLI ~e F^Z s qed ~ec

edl fdm ~yg c il mc cg`, Lx ~dl ~lk z` e ~elk FSLI ~e ~e ~c



19/80


fdm ~yg c il c ~e ce ~ec edl mc ~yxlk ile e`c ~eq, Md wxgl e

c ~e edl wxg s sgx t?

Mc

~e

lkedm

c il

B`d ilk celkLkxl ilk

celk

êd dm ~ex

~eq ilk celk Qem zd ilk celk

CG@

ÊQ

Cc ~e ~c fdm

~yg ig` km?

Fdm ~yg

celk ~

Wxgl s~

^le ~`l bd

Kd ~e uc lel

Qel ~ce s`~ u~

c b~ ced ~d~

Qelk zl

^yc ~dq n`

F^Z ~ex ~eq

Kdl ~dq n` cc

lkxl il lk`d

c bq cxlk cq

Kdl ~dq ~ex~eq ~ cc

lkxl il ~y`lk

Kl ~ed dm ut

yg lkedq z e`c

le kd

Fdm ~yg e`c

wxgl s~ i~ lk

^le lk f

Kl ~ed dm cxd

lm

êd dm kdg f

Fdm ~yg ledx cc

fe`l mc wxgl ~ylk

C mx bl el

êx ~eq cc uc lel

c ilk bd z zl il

Qel ~ce mglk ledx

~le ~ext~ qec

êx ~eq d celk ~

ledx lkxlC mx le el

Fdm ~yg ~ fe`l mc

wxgl ~ylk

9,9 Fdm ~yg c il %Mx kdt ~ bm zdc N831$9,9,7 ê ~c cexlk?

I~ x kdgd `l ~ec edl fdm ~`l" F^Z ~dl ele cc ~e ~c cexlk lem

lm m~ cce fed wx~ z ~le ele ~d cele cg l z fece elk, Lelk ~e ~c

b?

- Fdm ~yg cc lkxtl ~c f ~`l q nlk le~ wxl zd lm ~yc z qe eq

zd wxt le cg cexl mc z ce f ~`l edl ele,



20/80


- Bq ilk s bdx ~lk eq c s` sle zd s n cxd lm ~yc, d cedx cc

s n ~yl ilk s bdx ~lk eq zd ICQS z kdt ~ bm zdc cg fdm ~`l lm

~yc %lx c$,

9,9,9 Fdm ~yg qel ~ce?

^y`lk wxt ~yle fdm ~`l ld cexlk z wxt ~yle fdm ~`l E^F ld ydlk" cc

F^Z ~elk egt wxgl ~m l zdc ~ec edl cc ~e ~c qel ~ce" id t b clk

c cc F^Z c ~e qe~ edl cc sgd qem m~ cce legle le~ ~elk wxg ~le eq

b cexlk cg cc c`l s, Cc ~e ~c qel ~ce ~elk s nlk fed fdm ~`l wxt

~yle E^F b?

- S` sle s n E^F %f c s n n qelk$ z c cx E^F lm lgt s` zd

lm ~yc" kdd ~ece lelk idl lk i~ ~elk,

-

S` sle ~ ~ylk E^F zd ~lk ~d sl lkl el lm lgt s` zd lm ~yc"le kd ~le eq b cg lelk idl lk,

- S` sle ~ed kdgl wxgt zlk cg E^F zd lm ~yc z f e`ce" uc le

lkxtl lel idl lk z lex cx bq n qelk %lx c$

- S` sle c cx CQ %lkxtl z~ bdx" lel clk" sl ux~ cexlk$ lm lgt zd

lm ~yc" le kd ~le eq b cg cc idl lk

9,9,3 Fdm ~yg ced ~d~?

^egm kdg celk fdl fdm f E^F cxd lm?

Celk fdl fdm f E^F lem uc le s blk elk ~l ~ec ~ z qe~edl E^F i e elk" bd ~ed z cem bxl cextl, ^e ~c lt cxlk cq ilk

celk c ~dl ct cg` z s edl ex cg E^F, Lk`d yg" ~e ~c lt cl cxlk cq

ilk celk z m~ s c s nl bdx fec zd ~dl ct ~eq el z cl c uhm

u~ ~y`lk ~lk dx fdl c ~e ?

- d zd s t " F^Z c ~e ~ex ~eq c ilk celk fed ~dl ele d

cedx kdg s ~ec ~ zd bdx s sce ~y`lk dx fdl ~~ c E^F x c fdm f,

- d zd s le kd" F^Z c ~e ~ex ~eq ilk celk fed uhm ce~ blk"

~le ~ylk E^F ~y`lk dx fdl F^Z c ~e le kd zl lt e`c s nlk

cextl kdg, ^xt ledl" celk fdl fdm f felk cxlk cq ilk celk z zdc s

nlk qelk qeq le kd qe eq clk le zdc q nlk le~ wxl qelk qeq

le kd,

Mx kdt bm zdc cg clk zdc lt b N837" N839

Fdm ~yg" d cedx s bdx ced ~d~ E^F?

- d cedx s bdx kdg i` c` L-U-^ fe` zd s S Cd z ICQS,

- m i` ~~ c Idl il fdm f ig` km ~y`lk Ilk ~lk eq f~ wxfdm f,



21/80


- m i` Ilk ~lk eq f~ wx fdm f feq lk zd cc qedx m elk

cg NL z f~ wx wxgl s~ cg F^Z %lx c$ z uc lel cg il ~e ig %lx c$,

- d cedx cel mx s blk ~ec ~ ~ Ilk ~lk eq f~ wx fdm f zd

i` c` L-U-^ fe` z lkc bd,

- Uhm u~ bd cc ilk ~lk eq L-U-^ elk ~elk z c id~ s n E^F cxd

lm qe~ edl" s`~ u~ lelk fe`l mc i~ ~elk,

- m i` NL d cedx" dx cele s bdx f ~`l zd fdm f ~ec ~,

Fdm ~yg cc lkedq z mxg elk ~y`lk f?

Fdm ~yg cel mx cc lkedq z mxg elk leq fe` ~y`lk f" d cedx

lkedq z ked ~yl S Cd zd cc celk ~ bdl wxgl,

Fdm ~yg zdc ~le kd E^F?

- Elk mxg glk d lk? Fdm ~yg cel mx cc lkedq z mxg elk c kd~y bl zd cc celk ~ mxg m i` cc s n elk glk d lk ~d lkt feg

s c ked ceq cele uc" lk f,

-Lkxtl z~ bdx" clk c nlk c" elk eg?Fdm ~yg cel mx i` c` L-U-

^ fe` m~ s ~elk m i` NL ~ec edl le~ wxl QQ ~le kd elk ux~ fe`

bg cel,

- Sl qem n nglk ?

& S` sle ~ b qel ~ym e`l ~ele c ~le ng ~yl wxgl s~ ~d ~ed dm

FF zd ~ b c nlk ~le ~`l kd ~y SQNN, ^ex ~eq kdd ~yle eq b ce` cccele bce ~ylk tx,

& Fdm ~yg zdc ~le ~`l z qel i CQ sl ux~ ce` SQNN cxd f,

- ^ele qem ?

& d cedx s bdx ~yl ilk ~le kd ~ele zd s blk elk eg ~eh` i` c`

sl ux~ z CQ sl ux~ ~y`lk f,

& Fdm ~yg" le kd ~le eq b cg zdc ~q eq" qel i ~ele qem leq fe`,

& Fdm ~yg cce ~le kd ux~ fe` z d cedx kd zl elk il %~lk ~elk"~lk m~ elk$ ked lel kdg S Cd zd i` c` leq" ux~" ~l ~ele qem" m

i` ~le cele uc z le~ wxl,

& d cedx CQ ~yc ~dq %lkxtl z~ bdx" lel clk$ l cc qel ele bdl wxgl,

& Fdm ~yg cc CQ ked ~elk z` kd ~ele" felk wxg cc ~d fe`l CQ,

& Qel ~ce z fdm ~yg cc CQ sl ux~ cexlk c ~le ~y`lk E^F" le kd

~le eq b cg cc qelk qeq qel i ~le kd ~ele,

& ^ylk eq NL e`~ lk nd mc clk sx~ ile ~elk? uhm u~ z c

~le CQ cexlk c le nd mc clk sx~ ile ~elk felk c ~le z` kd ~yE^F,



22/80


- Elk kd il?

& d cedx s blk elk kd il e`c kd ~e uc lel ce` il lel kd %lx

cl$ e`c celk ~ zl cextl" eq lk e`c idl il kdg` lel elk sgx lkt f~

~ec ldl f ~`l m i` ~le eq b cg zdc ked lel,

& ^egm cedx l kd elk kd il l f~ wx fdm ~yg zdc ~le kd qel

~ele qem,

Fdm ~yg bq n qelk kdm kd E^F?

- ^m edx z le kd ~le eq b cg cc QQ ~le n qelk q nlk %lx c$,

- S`~ u~ bd E^F wxgt zlk cem" ~l fe` bd ~ed e`c e elk

- Qel ~ce bd lexl kq uhm u~ bdx c qe~ sdle E^F c kd ~ele cg` el

kd ~y ~exl c ~e ~ec edl uc le lex cx bq n qelk,

- m i` felk c s fdl qe~ sdle sgx lkt feg s f ~`l" c le elkl cc lkedq z ~y`lk lm z kd ~y E^F,

- le kd cce u b ~ex d zd cc fe`l n qelk kdm kd ~yce bq,

Fdm ~yg ~le lk f?

Cel mx cc lkedq z leq fe` d zd lkxtl z~ bdx" clk c" nlk c

~yc z sgx PPPPPP lkt bq i` c` z fdm ~yg qedx leq" zl l" eg l" eq

lk zd i` c` leq fe`" s ced ~d~ E^F" i` c` mxg elk m i` cc

lkedq z c ked ceq lk f ece ~`l,

Uhm u~ zdc ~yle it z clk i E^F

Fed uhm u~ zdc ~yle it z clk i E^F" F^Z cl uhm u~ cc zl sgx?

- Cc cele sce f ~`l q nlk d zd E^F,

- S qel b`d E^F ~ele cc fe`l mc le LZB" ~ele qem" elk eg

- M~ s ce ~dx ced ~d~ z E^F le kd ~y E^F e`l leq n qelk" kd ~y ked

s cg E^F i cm c" ~e ceq

9,3 Fdm ~yg cc ld nxlk fec?

Lk`d cc ~e lkedm c il c q nlk" F^Z c ~e qed q nlk fdm ~ygcc ld nxlk fec m i` ~ex ~eq t ilk celk ~ece eq m cc qel

ele ~e lkedm c il ceg ~e cxlk cq t F^Z c ~e g yg fdl fdm

~`l qe eq,

Cc ld nxlk fec c fdm ~yg le?

& Fdm ~yg ~le ~xl ~e qeq bx~ z cc wxt le c bdl wxgl %Mx kdt ~

bm zdc E771 Qe bc 7:$

& S`~ u~ cc i~ ~`l ~lk eq %Mx kdt ~ bm zdc E791$

& Kdg` nce zd cc il bdl wxgl %Mx kdt ~ bm zdc E7>1$



23/80


& Cc s fdl qe~ sdle sgx lkt f~ ~`l %Mx kdt ~ bm zdc E781

Qe bc 7;$

& Fe llk e`~ lk bdl ~c %Mx kdt ~ bm zdc E7:1 Qe bc 75$

& Fdm ~yg cc ~elk ~dl fec ~y`lk ~d bdx c IC^C c fdm ~`l %Mx

kdt ~ bm zdc E7;1 Qe bc 74$

& Cc fe`l ~d sl" l ~dm ~lk z cc fe`l cgm f~ %Mx kdt ~ bm zdc

E751 Qe bc 91$

&

9,> le kd bd mc ~ylk tx?

Mc ~ylk tx u~ ~yl ~lk ~e I` c` ~d cele c ~e cl qed c sg d

n` f~ wx cg s ~egt d ~y`lk cc ~le exlk qe~ sdle ~y`lk wx ~yle fdm ~`l,

Lx cl qed ~egt d mc ~ylk tx ~lk ~e ~e F^Z s ~le ~`l bd mc~ylk tx z mc ~ylk tx ~ec edl sgx fed cl lec bd ~dx ce ~le z cq le~ bd

s bdx cg ~dx ce cel ~le yg mc ~ylk tx igl x sgx dx cele ~eh` cc

i~ ~`l dx cele fdm ~`l,

3, ^lk eq" f~ bxl z bq i` c` fdm ~`l?

Sgx fed e`l ~ele cc ~e lkedm c il" F^Z s g yg fdl z i` c` ~d

cele cg l z ld cexlk z z fe`l mc E^F ld ydlk" g yg lelk fdl lke

z clk ~c wxl b,

Sgx " F^Z uhm u~ cc s fdl qe~ sdle sgx lkt f~ ~ec ldl f ~`l zlelk le elk cg l ~d I` c` ~d cele c fdm ~`l z ~ed~ f lelk

~e ~c fdm ~`l i sxlk lem el ce ~d g yd y` fdm ~`l,

^y`lk ic lt F^Z qed ~dl ele uhm u~ bd cc i` c` ld i" cc s sce

z idl il c bq sgx lkt bq I` c` ~d cele" ~ex ~eq ~e fdl lke n` fece

elk kd ce` F^Z

Cc ilk celk m F^Z ~ex ~eq c fed fdm ~`l cex ~yle E^F z cc

qel ele fec s c ~q eq bd z cextl ce` ~ylk lem fdm ~`l" ~ylk

lem s ~dl ele fdm ~yg" s`~ u~ bd ~`l i wx ~yle fdm ~`l z le kd ~le

t cg cc ilk celk ~ex ~eq c,

Cxd clk" clk ~t fdm ~`l s g yg i` c` fdm ~`l, Sgx fed cxc fdm

~`l f~ ~ec" F^Z zl qed c ~yce ledm uhm u~ cc s fdl c ~e ut yg sgx fed

qe~ ele I` c` fdm ~`l d zd I` c` ~d cele,

Cc mx kdt ~ bm zdc ~y`lk kdgd `l lt b?

- Mx I771? Qe nxt~ z qe~ ele I` c` fdm ~`l z ^e wxl b %Qe

bc 9>$- Mx I791? S`~ u~ ce~ blk cg ~ele zdl IK c bq



24/80


- Mx I731? S`~ u~ kdt ~ bm zdc ced ~d~

- Mx I371" I377" I379" I373" I37>? I` c` ~d cele z I` c` fdm ~`l

lm lgt

- Mx I3>3? I` c` bx cextl ~dl ~ ~yc z sgx dx cele

- Mx I3:1" I3;1? Cc i~ ~`l dx cele z qel b`d bd" Cc i~ ~`l

felk dx cele

- Mx I>71? ^lk eq f~ wx fdm ~`l %Qe bc 99$

- Mx I>31? Cc zl cl kdd wxt~ ~yc lkt qe~ ele ICF^

- Mx I>>1? ^e kdd ~yle cg IK fece elk %Qe bc 93$



25/80


QEL DD? ÊC ^YLK FDM ^@L FE@L MC ELK ^L FE@^Y@LK FDM ^@L I@ C@ ^D CELE ^D CLK ^T CQ UT_ N@

CLK ^T ^LEE FDM ^@L Z F ^@L GGC ÊC EDL

G, Fed wx~ cexlk z Clk ~t ^LEE Fdm ~`l z F ~`l GGC?

D, ^m ~~ s bc bce s ele ~ele z qe~ ~ydl cg Clk ~t ^LEE

Fdm ~`l z F ~`l GGC?

^l t ? Clk ~t ~yce ledm ex el fdm ~`l z f ~`l GGC

^l zd~ ~~? Clk ~t fdm ~`l z f ~`l GGC

^l kdg` nce ilk ~dlk Gle? Gxnd~dlk gln gcc`xl~dlk c`mqglt

Zl dx b cg clk ~t? 9"7 ~

^y s cele? 97; Lkxtl Zl Bdle" Wxl êgle Fe" êle qe Llk

dl ~e`d? %5>$ 18773 :88 55:Jgu ? %5>$ 18773 :88 55;

H-mgdb ? ggcAnlk,zll,zl

[hisd~h ? e~~q?//{{{,ggc,c`m,zl

Clk ~t ^LEE Fdm ~`l z F ~`l GGC %~yc t b Clk ~t Fdm

~`l z F ~`l GGC ~yc ~exc I ^d Cele ~ele bq ~ lm 7443$" m~

~ele zdl cg Elk fdm ~`l wxc ~ Q`bgyds Dl~hylg~d`lgb" b m~ ~y`lk s y~

~ cc clk ~t fdm ~`l c ~ele bq x ~dl ~d Zd~ Lgm, GGC e`~ lk

~yl qem zd ~`l wxc" c qeq fdm ~`l ~~ c cc b`d ele n`gle lkedq~exc md ~ele qel fdle ~" f c cc lkle c wxd ce ydlk z zdc bg cel

z i ledm fdm ~`l c bq c dx fdl le fdm ~`l cc ~ cec ldm t~

~yl sl kdg` nce celk fe`l" cc ~ cec qe~ ele z fdle n`gle celk

fe`l,,, GGC ~ec edl fdm ~`l ~eh` lk cc Lkxtl ~c" Cexl mc Fdm

~`l Zd~ Lgm z ~elk b fdm ~`l wxc ~" qe eq zd lelk wxt le edl

ele z e`~ lk fdm ~`l cg Le lc Zd~ Lgm,

Bdl ~dq ~y`lk egd lm 911; z 9115" GGC c Ed lk ~yg` kdd

êlk md Nce z - ^`q ^ygnh Shyzdchs - I Clk êlk ile cel b m~

~y`lk 18 clk ~t fdm ~`l e`~ lk ~~ le~ ~d Zd~ lgm z c ~yg` kdd/cxq

êlk md Nce z - ^`q ^ygnh Shyzdchs,

^y`lk ledx lm bdl" GGC c t igl Celk fe`l Le lc Zd~ Lgm

ceq ~exl dx fdl fdm ~`l cc ~ cec qe~ ele" ~ cec ldm t~ z

~ cec fdle n`gle celk fe`l Zd~ Lgm,

mailto:[email protected]://www.aac.com.vn/http://www.aac.com.vn/upload/File/Giay%20chung%20nhan_Top%20Trade%20services.pdfhttp://www.aac.com.vn/http://www.aac.com.vn/upload/File/Giay%20chung%20nhan_Top%20Trade%20services.pdfmailto:[email protected]


26/80


DD, Lkxtl ~c z mc ~dx e`~ lk?

GGC e`~ lk ~eh` qelk cem? c bq" fece wxgl" ~yxlk ~ec z i m~

s bdx cg fece elk" z clk b bd cgm f~ cg celk ~d d zd fece elk,

Mc ~dx e`~ lk cg GGC b kdq fece elk z lelk lkd wxgl ~m i`

z wxtl bd eq qeq cg mle" cxlk cq ce` e lelk ~elk ~dl ce ~ec z cl

~ed~ ~ cec dx ele e`~ lk cg n`gle lkedq z g yg cc wxt~ le wxl

b qe eq zd ~ec ~dl, E`~ lk cg GGC lem kq qel qe~ edl z lkl lkg

lelk yd y` ce` n`gle lkedq" ~y kdq ce` e`~ lk fdle n`gle cg n`gle lkedq

c ~exl bd z ~ edx wx fdle ~ cg` le~, Le c d lk cextl lkedq ce~

blk cg`" ~ec ~yce ledm" c ` c lke lkedq ~y`lk slk ll ~y`lk wx ~yle

e`~ lk" GGC ceg e ut yg lelk sgd s~" yd y` ce` fece elk6 GGC bxl

c cc le x ~" cc c wxgl cec llk ~l ledm z le kd cg` z ce~ blkqec z,

DDD, C cx ~ cec i mt wxl b?

7, S ~ cec?

S ~ cec cg ~`l clk ~t?


^lk Kdm c

Qe ^lk Kdm cUt Nlk C Il

Qe ^lk Kdm cI` C` ^d Cele

FedFdm ^`l

UNCI

Qelk^ Zl z` ^`

Ced Lele^Q E

Ce Mdle

QelkF ^`l

^d Cele

FedFdm ^`l

IC^C

IglFdmS`~Ce~

Blk

QelkFdm^`l

IC^C9

QelkFdm^`l

UNCI7

QelkFdm^`l

UNCI9

QelkFdm^`l

IC^C7

QelkFdm^`l

IC^C3

IglFdmS`~Ce~

Blk

QelkFdm^`l

IC^C>


27/80


Cec llk" ledm z ~lk i qel?

^lk Kdm c? B lkd d ndl ~`l wxtl cg clk ~t"

cex ~yce ledm ~yc cc ~ele zdl z qeq bx~ z ~`l i e`~ lk cg clk ~t"

le kd yd y` cg m~ eq lk fdm ~`l bdl wxgl l e`~ lk cg clk ~t"

cex ~yce ledm kdd q cc ~ec mc z f ~`l z fdm ~`l c ~m wxgl ~ylk"

cex ~yce ledm le kd clk zdc fdm ~`l c ~ec edl, lk ~ed" ~lk

kdm c clk b lkd nxt ~y md wxgl e zd cc cl i cg` cq cg clk ~t z f

I` c` fdm ~`l z ~e wxl b,

Cc Qe ^lk Kdm c? B lelk lkd c ^lk

Kdm c qel clk x wxtl" kdd wxt~ lelk clk zdc c ~e bdl wxgl l cc

zl z lel bc" ele cele" fece elk z ble zc lkedq z, Cc Qe ^lk

Kdm c cex ~yce ledm ~yc qeq bx~ z ^lk Kdm c z lelk zl cqel clk x wxtl,

Qelk fdm ~`l i` c` ~d cele" fdm ~`l ut nlk

c il? lk x b cc ~ylk" qe qelk" c ledm z bq f e`ce fdm ~`l

ce` ~lk fece elk c ~e" ~ qel clk ce` cc F^Z z cc ~y b F^Z ~ec

edl cc clk zdc c ~e,

Qelk ~ zl ` ~`? Cxlk cq lelk ~elk ~" lke le

md ce` ~`l clk ~t" lk x b ~ylk qelk" nd b cc lel zdl c ledm z

~ zl ce` fece elk" cem sc fece elk" lk ~ed cc lel zdl lt cl cledm z nt bq f ~`l ~ylk m clk ~t ~ cec" ` ~` cc lel zdl md z`,

Qelk ele cele? Qelk ele cele c ~yce ledm bx

~y e s z fece elk c fdm ~`l wxg cc lm" uc le ~le ele e`~

lk fdle n`gle ~y`lk f ~d clk ~t,

C cx ~ cec qelk fdm ~`l IC^C

^ylk qelk? ^ylk qelk cex ~yce ledm ~yc ^lk Kdm c z

lk zgd ~y wxgl ~ylk ~y`lk ble zc e`~ lk cg clk ~t, ^ylk qelk kd zgd~y ble ` ~y`lk igl wxl b cg clk ~t" e c cec llk le m~ cx ld kdg


^ylk qelk fdm ~`l

Fdm ~`l zdl cele

^y b fdm ~`l


28/80


^lk Kdm c" igl wxl b z cc lel zdl ~y`lk clk ~t" cex ~yce ledm z cc

zl bdl wxgl l lel s" qed eq e`~ lk z m lel cc zl z clk

zdc ele cele,

Fdm ~`l zdl cele?

- Kdm s~ clk zdc cg cc ~y b,

- I` c` ~yc ~dq zd lkd wxl b qe ~yce m~ z zdc fdm ~`l,

- Uhm u~ kdt ~ bm zdc s i" e ~y ` ~` lel zdl" sq uq lel s

ce` cc cxc fdm ~`l,

- c f z` cc i` c` fdm ~`l ~eh` s qel clk cg ~ylk qelk,

^y b fdm ~`l zdl?B lelk lkd ~egm kdg ~ec edl clk ~c fdm ~`l

lelk ceg c Le lc clk lel ~ylk ~xtl f ~ed F^Z cq Wxc kdg, ^t

z` llk bc ~em ldl clk ~c m ~y b F^Z cedg bm ig cq?- ^y b fdm ~`l zdl cq 7? b lkd sgx ~ed kdgl ~e zdc ig ~elk" c

~ylk ~xtl cele ~ec z` clk ~t ce` l m~ lm sgx , ^eh` ~elk b" lelk

lkd md ~~ lkedq cc ~ylk cc ~ylk fdle n`gle" cc ~ylk d ec z lelk

lkd c ~yle " fdle lkedm ~ec ~dl ~y`lk ble zc fdm ~`l z f ~`l c ~e

bm zdc ce` clk ~t zd ~ cce b m~ ~y b md z` lke,

- ^y b fdm ~`l zdl cq 9? b lkd bm zdc clk ~t fdm ~`l c egd

lm cex ~yce ledm z cc clk zdc m lem ~ylk kdg` qe,

-^y b fdm ~`l zdl cq 3? b lkd bm zdc clk ~t c ig lm" cledx fdle lkedm ~y`lk ble zc fdm ~`l z c ~e bm ~ylk `l fdm ~`l,

9, d lk lel zdl?

Clk ~t edl glk c fe`lk 711 lel zdl" ~y`lk c kl 31 lkd c

cq celk ce fdm ~`l zdl, GGC c d lk F^Z c ` ~` c e ~elk Zd~

Lgm" Gle" I" Qeq" Gd-bhl" c" Le~ Il,, z c ledx lm fdle lkedm ~ec ~dl

z fdm ~`l z ~ zl ~d cele - f ~`l - ~ex Zd~ Lgm z wxc ~, 711( d

lk F^Z z ^y b F^Z cg` cq cg GGC c ` ~` ~yc ~dq id cc Cextl kdg

cg` cq z Fdm ~`l cg Clk lk Cex x ~elk wxg celk ~yle eq ~c z

Fdm ~`l z F ~`l cg N l HXY@ ^GQZDH^ n` Clk lk Cex x ~d ~y,

Lk`d yg" lel zdl cg GGC cl c ` ~` cextl sx id cc celk ~yle ~yl

d ec z ~d cele" f ~`l" bx~ Zd~ Lgm z cc lc le? c" Le~ Il

DZ, Cc nce z n` GGC cxlk cq?

7, Nce z fdm ~`l? cxlk cq nce z fdm ~`l b m~ ~e mle cg GGC,

Cc nce z fdm ~`l GGC cxlk cq ig` km? Fdm ~`l i` c` ~d cele" fdm

~`l i` c` wxt~ ~`l zl x ~ e`l ~ele" fdm ~`l i` c` wxt~ ~`l n l"



29/80


fdm ~`l i` c` ~d cele z mc ce ~ex" fdm ~`l e`~ lk" fdm ~`l ~xl ~e"

fdm ~`l ld i" fdm ~yg ~elk ~dl ~d cele ~yl c s ~e ~c ~eg ~exl ~yc,

9, Nce z f ~`l? Nce z ked s z kd s f ~`l" elk nl lkedq z f

~`l" bq cc I` c` ~d cele le f" cextl d cc I` c` ~d cele c bq

~eh` ZGS" DGS" ~ed~ f z e`l ~edl m ele ~ cec i mt f ~`l,

3, Nce z ~ zl z ` ~`?

- ^ zl ^ex? ^ zl zdc q nlk cele sce ~ex" ~ zl clk ~c f fegd

z wxt~ ~`l ~ex" ~ zl z cc ~e ~c e`l ~ex z fedx ld z ~ex" e ~y zdc

cq le~ ~elk ~dl z ~ex z ~ex wxgl,

- ^ zl ~d cele z wxl b? ^ zl ~ele bq z wxl b n`gle lkedq" ~

zl ~ed~ bq c ce ~d cele ld i" ~ zl zdc sg d" i sxlk ce f ~`l - ~d

cele qe eq zd tx cx wxl b" s`~ u~ i` c` ~d cele" uc le kd ~y n`glelkedq c qel e` e`c qe sl n`gle lkedq" ~em le ~le ele ~d cele z

kd ~y ~d sl ~ygle ceq" fdl ~lk,

- Nce z ` ~` z ^xtl nlk? ` ~`" id nlk f ~`l z fdm ~`l

zdl ld i" cq le~ fdl ~ec ~d cele" f ~`l" fdm ~`l" e ~y ~xtl nlk lel

zdl f ~`l z fdm ~`l ld i,

- Nce z ^dl ec? ^ zl zdc bg cel cc qel mm ~dl ec z f ~`l ~d

cele z f ~`l wxl ~y" ~ zl zdc bg cel ~yglk i cc ~ed~ i ~dl ec" cd ~ e

~elk ~elk ~dl wxl b,Z, Cc fece elk ce tx cg GGC?

Edl ~d clk ~t ~ec edl nce z fdm ~`l ~yl 811 fece elk ~yl feq c

lc, Il cle cc n`gle lkedq ~y`lk lc le? ^lk Clk ~t Ut nlk Clk

~yle Kdg` ~elk 8 %CDHLC@ 8$" ^lk Clk ~t ULF Ut nlk Zd~ Lgm

%Zdlgc`lhu$" ^q `l Le Ux~ il Kd` nc" ^lk clk ~t ut nlk Mdl

^yxlk,,, GGC c m~ s fece elk b cc n`gle lkedq c zl x ~ lc lk`d

%clk ~t Ngd{gl" Clk ~t Kdt Ydhfhy" Clk ~t bdl n`gle ~ ^glng",,,$" cc n l

wxc ~% N l Lkl elk ZDH 41/18 Lkl elk ~e kdd" N l FCI cxlk cq

~ed~ i t ~ Le~ Il" N l 33>/4873G Cem sc sc fe` i m z ~y hm",,,$,,,



30/80


I, êc ~ylk fdm ~`l fe`l mc E^F ~d Clk ~t CQ UT_ n` Clk ~t

^LEE Fdm ~`l z f ~`l GGC ~ec edl?

D, Celk ~yle fdm ~`l cexlk cg Clk ~t ^LEE Fdm ~`l z f ~`l

GGC?

I~ x ~ lm 9171 wxt ~yle fdm ~`l cexlk m clk ~t ~ec edl b wxt

~yle q nlk ~eh` Celk ~yle fdm ~`l mx n` ZGCQG igl ele c ~yle

it qel c s b bxl,

DD, êc ~ fdm ~`l fe`l mc E^F ~d clk ~t CQ UT_ n` clk ~t

^LEE Fdm ~`l z F ~`l GGC ~ec edl?

7, Bq f e`ce fdm ~`l?

7,7 Ceq lel fece elk z le kd yd y` eq lk?

i~ x m~ eq lk fdm ~`l qe ~lk kdm c fed fdm ~`l ~dcele ~dl ele le kd z fe llk ceq lel bd md fdm ~`l cg fece elk,

Clk ~t CQ UT_ b fece elk ~elk uxtl cg clk ~t" F^Z s ~ec edl clk

zdc ceq lel fece elk ~yl mx kdt ~ bm zdc G791 le sgx?

CLK ^T FDM ^@L Z F ^@L GGC

^l fece elk? Clk ~t CQ UT_

Lkt feg s? 37/79/9171

Ld nxlk? CEQ LEL" NXT ^Y FECE

ELK C Z LE KD YD Y@ EQ LK

G791

^l Lkt

Lkd ~ec edl

Lkd s`~ u~ 7

Lkd s`~ u~ 9

D, ÊLK ^DL C IL

7,^l FE? Clk ~t CQ UT_

9,^l z cec ngle lkd bdl bc cele? lk ê êgle Edq - Qe ~yce f ~`l

3,g ce? Cm Clk lkedq-Blk lke d ^l" U d ^l" ^le Wxlk Lgmdl ~e`d? 1871 3;;3531 Jgu?

Hmgdb? kyhhlmmjdhbnn~fAzll,zl [hisd~h?

>, B`d ele NL

C~t CQ ldm t~ C~t c qel NLLL C~t LEE B`d ele NL

fecNL c zl

^LL

NL ~ lel C~t eq

ngle

EÛ

mailto:[email protected]:[email protected]


31/80


8, Lm ~d cele? ~ lkt? 17/17/9171 l lkt? 37/79/9171

:, Cc c lk cele" EW^ z IK %~egm cedx G371$?

E z ~l Z ~y Ked ceEW^lk Bx Wxglk ed Ce ~ce C lk slk bqlk Cehlk Fh Qe ce ~ce C lk slk bqlk Lkxtl Zl E`g êle zdl C lk slk bqlk Lkxtl Ext E`d êle zdl C lk slk bqlk yle Uxl Lkedm êle zdl C lk slk bqKdm c z F ~`l ~ylklk Lkxtl Zl Fele Kdm c C lk slk bq

I lk e egle Edq Qe ~yce f ~`l

;, M ~ wxgl e fdle n`gle igl x c ~ed~ bq le ~e l`?

Clk ~t ~ bdl bc zd fece elk f eq lk fdm ~`l

5, E z ~l lkd d ndl ce` NL? lk Lkxtl Zl Fele Kdm c

g ce? Cm Clk lkedq-Blk lke d ^l" U d ^l" ^le Wxlk Lgm

4, ^l lkl elk NL c wxgl e?

- Ced lele lkl elk Llk lkedq z Qe~ ~ydl Llk

~el ~d Wxlk Lgm- Ced lele lkl elk Llk lkedq z Qe~ ~ydl Llk ~el ~d Llk

- Ced lele lkl elk x ~ z qe~ ~ydl Llk

- Lkl elk Zd~ Lkg Ced lele Llk

- Lkl elk hcec`miglf Ced lele Llk

71, M ~ lkle lke fdle n`gle cg NL z elk eg" nce z cxlk cq" ig` km

c cc e`~ lk c bq e`c bdl f~,

& Sl ux~ z fdle n`gle elk llk bm sl z llk bm sl ce idl,

& Fdle n`gle cc b`d z~ ~" ~ed~ i qec z llk lkedq" clk lkedq" kdg`

~elk zl ~d z ut nlk,

& Sl ux~" fdle n`gle cl clk lkedq,77, Fdm ~yg cc ~elk ~dl bdl wxgl l NL z lelk lkd ble ` ~elk wxg

cc qelk ~dl ~elk ~dl d celk %i`" ~q ce" dl~hylh~" z,z,,,$

Felk c ~elk ~dl ld i~ l` bdl wxgl l n`gle lkedq clk le lelk lkd

ble ` ~y`lk n`gle lkedq,

79, Cc nce z z i` c` c tx cx b k z lkt e`l ~ele?

Fdm ~`l IC^C" e`l ~ele ~yc lkt 37/13/9177



32/80


73, M ~ ~d sg` NL mxl c IC^C c fdm ~`l z cc il bdl wxgl cl s

nlk IC^C ?

B clk ~t c qel ll cc c lk tx cx IC^C elk lm qed c fdm

~`l,

DD, Ê ^C FDM ^@L

C Felk Felk

q nlkCc s fdl cg lm edl ~dC~t c t lel s c ~yle cextl ml" fdle lkedm z

cc lkxl bc cl ~ed~ ~dq ~c qec z FE,C i~ c lked lk l` qe~ sdle ~y`lk wx ~yle bm zdc bdl

wxgl l ~le cele ~yc cg IK,

C cc kdd el z qem zd fdm ~`l nl l zdc lk`d ~y ~ylICF^ lm lgt,Bdx c nx edx l` z s bq bd z lelk kdd el ~lk ~

le zt ~y`lk ~lk bgd felk,ICF^ lm ~yc c i lk`d ~y,C lked lk z fe llk ~dq ~c e`~ lk cg FE,Mc qe^lk qe ~ FE c cedm m~ qel bl ~y`lk ~lk n`gle ~ex cg

C~t,

Qe cg FE c cedm qel bl ~y`lk ~ex leq cg ~ele zdlIK qe ~yce eq lk fdm ~`l,C fe`l qe l` wx el qed ~ex ~y`lk ~ed kdgl wx nd,Wxgl e zd FEC~t e`c ~ele zdl cg lem fdm ~`l" ~y`lk qem zd cextl

ml c ~egm kdg z` zdc i~ f ~ygle ceq l` bdl wxgl l

FE,êle zdl IK qe ~yce eq lk fdm ~`l z ~ylk lem

fdm ~`l c ~egm kdg lem fdm ~`l wx 3 lm bdl ~dq,êle zdl IK cg C~t e`c ~ele zdl cg lem fdm ~`l

c wxgl e kdg le e`c wxgl e c lel" wxgl e fdle ~ kl

kd zd FE" lel zdl e`c IK cg FE,C~t e`c ~ele zdl cg lem fdm ~`l b ~ele zdl cg wx

lm kd c qedx cg FE,C gd ~y`lk s lelk lkd nd t edl b lel zdl e`c

Kdm c cg FE?

- ~ele zdl cg lem fdm ~`l %f c ~ele zdl IK$

- ~ele zdl IK cg C~t



33/80


C Felk Felk

q nlk- cx ~ele zdl IK cg C~t

- cc c lel c wxgl e ~el ~ed~ e`c wxgl e kdg le zd

lelk lkd lx ~ylC ~ele zdl IK e`c ~ele zdl l` cg lem fdm ~`l sq

~y ~ele lel zdl cg FE,Bdx c cc fe`l zgt e`c i` ble" felk kdlk zd e`~ lk

fdle n`gle ~elk ~elk" kdg FE z C~t e`c ~ele zdl cg

lem fdm ~`l,Mx ~exl bd ceC i~ c mx ~exl z bd ce kdg FE lt zd cc FE edl ~d

fec,Cxlk cq nce z lk`d fdm ~`lC~t c cxlk cq cc nce z l` fec ce` FE c ~e le elk

l ~le c bq,FecC cc tx ~ fec fedl celk ~g qed cl lec zdc ~ ced i

ledm bm fdm ~`l,

DDD, LE KD MC YD Y@ EQ LK

Cg` ^yxlk ile ^eq

DZ, KED CE I SXLK

Z, F^ BXL

Ceq lel nxt ~y fece elk? C Felk

7,9 ^m edx fece elk z md ~ylk e`~ lk?

Sgx fed ceq lel nxt ~y fece elk Clk ~t fdm ~`l s ~dl ele ~ex ~eq

edx id~ z FE z md ~ylk e`~ lk uc le z edx cc s fdl" kdg` nce

z ~elk b fdle n`gle cg FE c le elk ~ylk tx ~d IC^C" wxg kdq uc

le yd y` c sgd s~ ~ylk tx n` kdgl bl e`c lem bl, Clk ~t CQ UT_ b fece

elk c cg clk ~t GGC ll cc ~d bdx z clk ~t lt c ~ex ~eq ~ bl fdm

~`l ~yc t z c bx ~y`lk e s ~elk ~yc, ^elk ~dl z clk ~t CQ UT_ ~ex



34/80


~eq c ~e edl ~yl mx kdt ~ bm zdc G371 %Qe bc 5$zdcc ld nxlk cele

le sgx?

Edx id~ z md ~ylk e`~ lk z cc tx ~ il lk`d le elk l

n`gle lkedq?Ledl cexlk" ~y`lk lm 9171" ll fdle ~ Zd~ Lgm c ledx idl lk" bgm

qeg~ cg` zg ~em ex~ lkl sgce mc ~lk d bl, N` gle elk ~ cxc sxt ~e`gd

fdle ~ ~`gl cx" lm 9171 zl bg m~ lm y~ fe` fel ce` ll fdle ~ Zd~ Lgm,

^y`lk id cgle ` leg lc cxlk g c` lelk idl qegq lkl cel sxt ~e`gd fdle

~ le ~exc t sgl ux~ zg ux~ fex" fdce cx x ~ zg ~dx nxlk" ~ec edl cgc

cedle sgce zg ~dl ~" cgc cedle sgce gl sdle ug ed" ~ cec dx egle zg cgl ~ed q

cxg Leg lc,

^y`lk lm 9171" Clk ~t zl glk ~y`lk wxg ~ydle x ~ ut nlk leg mgtcl ~gl`b n` ` ceg c` n`gle ~ex igl cl" n`gle ~ex cex tx cxg clk ~t bg igl

sl bg~, Clk ~t t legle ~dl ~ed clk g leg mgt cl zg` e`g~ lk cedle

~ec ~eh` f e`gce ~ yg,

Edx id~ z n`gle lkedq?

Clk ~t CQ UT_ c ~ele bq ~eh` kdt celk lel lk f fdle n`gle s

33131;199> lkt 18 ~elk 14 lm 911: cg S f e`ce z x ~ ^le Wxlk

Lgm, ^ fed ~ele bq l lgt" Clk ~t 3 bl dx cele Kdt celk lel lk

f fdle n`gle z bl kl le~ z` lkt 19 ~elk 13 lm 9171, Clk ~t b l z

ece ~`l c bq" e`~ lk sl ux~ fdle n`gle ~eh` Bx~ N`gle lkedq" dx b

clk ~t z cc wxt le qeq b edl ele c bdl wxgl,

^y s cele

Cm Clk lkedq-Blk lke d ^l" U d ^l" ^le Wxlk Lgm

dl ~e`d? %1871$ 3;;3531

Jgu?

Lkle lke fdle n`gle cele& Sgl ux~ zg fdle n`gle eglk llk sgl zg llk bm sgl ce idl

& Fdle n`gle cgc b`gd z~ ~" ~ed~ id qexc zx llk lked q" clk lked q" kdg`

~elk zl ~gd zg ut nlk

& Sgl ux~ fdle n`gle cl clk lked q" cl ~ec qem" C@9" ~ec l kdg sxc"

qel zd sdle

Ldl f ~`gl" l zd ~dl ~ s nxlk ~y`lk f ~`gl

& Ldl f ~`gl i~ x ~ lkgt 7 ~eglk 7 zg f~ ~exc zg` lkgt 37 ~eglk 79

eglk lm



35/80


& Ig` cg` ~gd cedle zg cgc lked q zx f ~`gl c b q zg ked s ilk lk Zd~

Lgm %ZLN$

Cexl mc zg ce f ~`gl gq nxlk

Clk ~t gq nxlk Ce f ~`gl Zd~ Lgm" igl egle ~eh` Wxt~ dle s

78/911:/W-I^C lkgt 91/13/911: zg e ~elk Cexl mc F ~`gl Zd~ Lgm n` I

^gd cedle igl egle

Edle ~ec f ~`gl? Celk ~ ked s

^elk ~dl z eglk ~l fe`

Eglk ~l fe` c ked lel ~eh` kdg ~eq el kdg kdg kc zg kdg ~yd ~exl c`

~e ~ec edl c, Kdg kc eglk ~l fe` ig` km ced qed mxg" ced qed ce idl zg

cgc ced qed bdl wxgl ~yc ~dq fegc qeg~ sdle c` c eglk ~l fe` dg dm zg

~yglk ~egd edl ~gd, Kdg ~yd ~exl c` ~e ~ec edl bg kdg igl c ~dle ~y d ced qed c~dle e`gl ~egle eglk ~l fe` zg ced qed c ~dle cl ~ed~ ce` zdc ~dx ~ex cexlk,

Kdg kc eglk ~l fe` c ~dle ~eh` qelk qegq ~ydce b q fed kdg ~yd ~exl c`

~e ~ec edl c cxg eglk ~l fe` le` el kdg ~yd kc, Zdc ~ydce b q n qe`lk ~ec

edl ~eh` ^elk ~ s 995/9114/^ -I^C lkgt ;/79/9114 cxg I ^gd cedle,

Sgx fed ~m edx ~elk ~dl Clk ~t CQ UT_" F^Z g yg lel le?

& ^y`lk lm 9171 Clk ~t CQ UT_ felk c ~egt d bl z wxt m e`~

lk

& Lm 9171 n`gle lkedq e`~ lk ile ~elk" fdle n`gle c bd Felk c yd y` bdl wxgl l ~`l i IC^C" cc ~d fe`l c ~e,

7,3 Bq eq lk fdm ~`l z bg cel lem fdm ~`l?

Clk zdc ~dq ~eh` cg 9 il b f f~ eq lk fdm ~`l, Clk ~t CQ UT_ ce

md Clk ~t Fdm ~`l z f ~`l GGC fdm ~`l ce` ldl 9171 cg mle ll s

nlk eq lk mx G971 %Qe bc 4$" eq lk ked y ~yce ledm z wxtl bd z

lkeg z kdg cc il, Clk ~t fdm ~`l GGC s bg cel lem fdm ~`l qe eq

z qel clk ledm z ~ec edl clk zdc ~d l z fece elk - mx kdt ~bm zdc G981 %Qe bc 71$, lk ~ed kd l fece elk ~e el fdm ~`l - mx

kdt ~ bm zdc G979 %Qe bc 77$" ~e kd fece elk z f e`ce fdm ~`l - mx

kdt ~ bm zdc G931 z ngle mc ~d bdx cl cxlk cq - mx kdt ~ bm zdc

G9>1 %Qe bc 79$

G931



36/80


S? /9171/GIC-CZ

Llk" lkt 91 ~elk 17 lm 9177

Fle kd? lk ? Lkxtl Zl Fele - Kdm c

I ? lk ê êgle Edq - Qe ~yce f ~`l

CLK ^T CQ UT_

Cm Clk lkedq-Blk lke d ^l" U d ^l" ^le Wxlk Lgm

Z/z? F e`ce fdm ~`l IC^C ce` lm ~d cele f~ ~ec lkt 37/79/9171êg Wx z"

Celk ~d y~ el ele c Wx z ~dl ~lk z ~dq ~c i ledm b fdm ~`l zdl

fdm ~`l I` c` ~d cele ce` lm ~d cele f~ ~ec lkt 37/79/9171 cg Wx

Clk ~t, clk zdc fdm ~`l c ~dl ele ~exl bd" celk ~d udl kd l Wx

z f e`ce fdm ~`l le sgx?

7, Lem fdm ~`l

E z ~l Z ~y Ledm z Lk e Fdm Gle Ce ledm fdm ~`l Qe ~yce cexlk * fdm s`~ ce~

blk

^yl ê Ndm Fdm ~`l zdl cele ^ylk `l

Lkxtl ele yxlk Fdm ~`l zdl cele ^yc ~dq ~ec edl

Lkxtl Ed E ^y b Fdm ~`l zdl ^yc ~dq ~ec edl

^yl e Bdm ^y b Fdm ~`l zdl ^yc ~dq ~ec edl

9, Qem zd clk zdc

êh` ~eg ~exl" celk ~d s ~dl ele fdm ~`l I` c` ~d cele ce` lm

~d cele f~ ~ec lkt 37/79/9171 lem g yg fdl bdx i` c` ~d cele

c qel le m~ cce ~yxlk ~ec ~le ele ~d cele" f~ wx fdle n`gle z bx

cextl ~dl ~ cg Clk ~t" qe eq zd Cexl mc F ~`l Zd~ Lgm" Ce

f ~`l n`gle lkedq z cc wxt le qeq b c bdl wxgl,

Cc clk zdc c ~e m celk ~d ~ec edl le sgx?

êgm kdg celk fdl fdm f ~dl" elk ~l fe` z ~d sl c le cgClk ~t ~d ~ed dm cxd lm ~d cele6


CLK ^T ^LEE FDM ^@L Z F ^@L - GGC


37/80


^m edx clk ~t z md ~ylk e`~ lk ig` km c ~m edx e

~elk fdm s`~ ld i z e ~elk f ~`l6

êx ~eq cc ~elk ~dl qeq b" cc wxt le ld i z cc ~d bdx wxgl

~ylk le dx b" Idl il eq Ed lk Wxl ~y" d ed c lk bm c s

fdm ~`l cc ~elk ~dl bdl wxgl ~yl I` c` ~d cele6

le kd cc cele sce f ~`l c q nlk" cc c ~le z u~

`l wxgl ~ylk cg Igl Kdm c clk le le kd zdc ~yle it ~lk ~e I`

c` ~d cele6

êc edl fdm ~yg e ~elk fdm s`~ ld i z fdm ~yg c il d

zd I` c` ~d cele z cc fe`l mc ~yle it ~yl I` c` ~d cele6

^yg` d lelk zl qe~ sdle cl uhm u~" cc i~ ~`l cl dx

cele6 ^lk eq z qe~ ele I` c` fdm ~`l n ~e` ~yle it fdl cg

Fdm ~`l zdl z ~le ~yxlk ~ec" eq b cg I` c` ~d cele c fdm ~`l,

Qe~ ele I` c` cele ~ec sgx fed lel c fdl lk cg Igl Kdm c,

3, êd kdgl n fdl ~ec edl fdm ~`l

Celk ~d n fdl s ~egm kdg celk fdl fdm f ~dl m~" elk ~l fe` z ~d

sl cg Clk ~t ~ lkt 31/79/9171 l 78/17/9177,

Cxc fdm ~`l f~ ~ec lm s c ~ec edl i~ x ~ lkt 91/13/9177 ~d

zl qelk Clk ~t CQ UT_ z n fdl f~ ~ec ~y`lk zlk sx %1:$ lkt bm zdc,

êd kdgl n fdl qe~ ele i` c` fdm ~`l n ~e` b? 37/13/9177,

>, Tx cx qed eq bm zdc

^y`lk ~ed kdgl ~ec edl fdm ~`l" lke Clk ~t ~g dx fdl ~exl bd ce`

cgc lel zdl cxg celk ~d ~y`lk wxg ~ydle bm zdc,

8, Tx cx cxlk cq ~d bdx

Celk ~d clk kd fm ~eh` f e`ce lt Ngle mc ~d bdx lke Wx Clk

~t cxlk cq, Cc ~d bdx ~y`lk qel ^lk wx~ cl c kd ce` celk ~d ~yclkt 91/13/9177" cc ~d bdx cl bd lke kd ~yc e`c c cxlk cq lkgt fed

celk ~d i~ x ~ec edl fdm ~`l,

Lx Wx z c cx ed k e`c kd k fec z f e`ce ~ec edl fdm ~`l lt" udl

zxd blk bdl e bd zd celk ~d,

Lx Wx z lk zd f e`ce fdm ~`l lt" udl zxd blk f uc lel z jgu

bd ce` celk ~d celk ~d c ~e ~dl ele fq ~ed kdgl tx cx,

êgt m~ z d ndl ce` Clk ~t"



38/80


Qegl Uxl Zl

Kdm c

Clk ~t ^LEE Fdm ~`l z f ~`l GGC

Uc lel cg Clk ~t CQ UT_?

^d lk zd ld nxlk cg F e`ce fdm ~`l ~yl t n` Clk ~t ^LEE Fdm

~`l z f ~`l GGC cxlk cq,

PPPPPPPPPPPPPPPPPPPPPPP

E z ^l? Lkxtl Zl Fele

Cec ngle? Kdm c Clk ~t CQ UT_

Lkt? 91/17/9177

7,> Qel ~ce s i I` c` ~d cele?

Mc ~dx cg clk zdc lt b qe~ edl yg s ~l ~d cg cc kdg` nce" sfdl" e s ~d cele z ux elk i~ ~elk" kdq uc le zlk yd y` c sgd s~

~ylk tx, Clk zdc lt c ~e edl ~yl mx kdt bm zdc G871 %Qe bc 73$

Sgx fed qel ~ce idl lk ~yl Ilk cl d f ~`l z I` c` f~ wx e`~

lk fdle n`gle" F^Z g yg lel u~?

vg} Qed ~ex fece elk ~lk cg` el lm ~yc n` ~y`lk lm 9171 mc n

ceg c sl qem cele lelk clk ~t t mle zdc il elk m~ elk sl b~,

^xt ledl l qed ~ex fece elk c s n bl celk ~ clk ~t cl kq ledx fe

fel ~y`lk zdc wxl b z ~ex ed l, Fdm ~`l zdl cl bx zl qel b`d ~xd

l z ~yce bq n qelk l qed ~ex fe d,

vi} Elk ~l fe` ~y`lk lm 9171 c s n y~ bl" fdm ~`l zdl cl bx

~y`lk ~ylk eq sl ux~ ~e cg le mt h~egl`b c qel le z` elk ~l fe`,

vc} Ced qe ut nlk c il n nglk ~lk ledx n` clk ~t glk ~q eq ced qe,

vn} Ced qe ~y ~yc nd el c s n bl" fdm ~`l zdl cl bx fdm ~yg ~d

fe`l lt z ~ b qel i z` ced qe ~y`lk f,



39/80


vh} Zgt lkl el ~lk n` clk ~t glk ~y`lk kdgd `l x ~ ut nlk c il

ll cl zl" bx fdm ~yg cc eq lk zgt d cedx zd cc ilk ~le bd zgt

z m~ ~ed kdgl qel le ced qe bd zgt t z` ced qe ~y`lk f,

vj} Cele bce ~ kd ed `d c s n bl, Bx fdm ~yg ~d fe`l lt z

cele bce ~ kd ~y`lk ~egle ~`l" cele bce ~ kd n` le kd bd s n cxd f

qel le t z` f~ wx fdle n`gle ~y`lk f,

ve} Kd zl lm 9171 ~lk ledx n` clk ~t t mle zdc il elk,

vd} N`gle ~ex ~d cele lm 9171 ~lk ledx b n` cele bce ~ kd ~ zdc il

lk`d ~ z qel bd sx~ c e ~y ~ zdc zgt lkl elk,

vo} Ced qe ~d cele lm 9171 ~lk ledx ce tx b bd zgt,

7,8 le kd cexlk z E ~elk fdm s`~ ld i z ~yg` d zd Igl kdm

c z kdgl bl?^y`lk qel lt F^Z s le kd cexlk z e ~elk fdm s`~ cg l z

id~ c bdx l z c fdm s`~ edx wx z u b ~elk ~dl ~d cele ~dl ct z uc

le cc yd y` sgd s~ ~ylk tx n` kdgl bl, ^d GGC qel lt Clk ~t zl s nlk

z bm zdc ~yl mx kdt ~ bm zdc c cg clk ~t %Qe bc 7>$

Sgx F^Z s ~yg` d ~em zd Igl kdm c z kdgl bl mx kdt ~ bm

zdc G:91 %Qe bc 78$, Wxg wx ~yle bm zdc" E ~elk fdm s`~ ld i cg Clk

~t CQ UT_ c F^Z le kd b ile ~elk, Le zt F^Z cl cl lec uhm c

ll ~ec edl cc ~e lkedm c fdm s`~ egt ll ~lk clk ~ec edl cc ~elkedm c il ~ex ~eq ilk celk cl ~ed~ ce` cxc fdm ~`l,

7,: Uc le mc ~ylk tx %F e`ce ~ec edl$?

d zd fece elk b Clk ~t CQ UT_" mc ~ylk tx c uc le ng ~yl

~lk n`gle ~ex cg n`gle lkedq, Mc ~ylk tx c F^Z uc le le sgx?

Lm 9114 Lm 9171^l ce ~dx cg s kc ^lk n`gle ~ex ^lk n`gle ~exS ~dl cg ce ~dx kc %ZLN$ 3;,;19,78:,>84 388,975,>15,795

^ b ~eq le~ %($ 1"8 1"8^d ~edx 755,871,;59 7,;;:,149,1>7^ b cg` le~ %($ 3( 3(^d g 7,737,1:>,:4> 71,:8:,889,9>>Mc ~yxlk ile :84,;5;,;35 :,97:,399,7>3

Lm 9114 Lm 9171Ce ~dx cg s kc %g$ ^lk n`gle ~ex ^lk n`gle ~exMc ~ylk tx ~lk ~e%i$ = %g$ 1"8(

755,871,;59 7,;;:,149,1>7

Mc ~ylk tx ced ~d~ %c$

= %i$81(

4>,988,347 555,1>:,197

Lklk cele bce c ~e 3,;;1,97: 38,897,5>7



40/80


i wxg %n$ = %c$>(

7,; Uc le qelk qeq cel mx" c mx?

^d GGC s nlk qel mm cel mx CMG" sgx fed ~ex ~eq c ~elk ~dl

z cc lkedq z cg fece elk" qel mm s ~ lk ce` yg f~ wx f~ eq zdfdle lkedm z s u~ `l cg F^Z s bc yg cc lkedq z fdle ~ qe~ sdle cl

c fdm ~`l ~ex ~eq ilk celk ce` m~ fe`l mc glk ~dl ele fdm

~`l,

7,5 ^lk eq f e`ce fdm ~`l?



Lkt feg s? 37/79/9171

Ld nxlk? ELK ^L FE@ %E^F$

N831

^l Lkt

Lkd bq C^

Lkd s`~ u~ 7

Lkd s`~ u~ 9

G, MC DXm i` cc fe`l mc E^F b c ~ec" ~exc wxtl s ex cg NL6 c ece

~`l t " cele uc" lk ldl z le kd ~eh` kd ~y ~exl6 z ~yle it ~yl

IC^C qe eq zd cc cexl mc z ce f ~`l edl ele,

I, YD Y@ SGD S^ ^YLK TX CG FE@L MC

Cc yd y` ~ylk

txê ~c fdm ~`l

Lkd

~ec

edl

êgm

cedx

C, Ê ^C FDM ^@L

S^^ ê ~c Lkd

~ec

edl

êgm

cedx

D, ê ~c cexlk

7

Fdm ~yg cc lkxtl ~c f ~`l q nlk le~ wxl zd

lm ~yc z qe eq zd wxt le cg cexl mc z ce

f ~`l edl ele,

^, ^yxlk N8>1

9/71

9 Bq ilk s bdx ~lk eq c s` sle zd s n cxd lm N8>1

SZÊ? yl e Bdm lm 9177 ^yglk >1


41/80


~yc, d cedx cc s n ~yl ilk s bdx ~lk eq zd

ICQS z kdt ~ bm zdc cg fdm ~`l lm ~yc %lx

c$,

9/71

DD, Fdm ~yg qel ~ce

7 S` sle s n E^F %f c s n n qelk$ z c cx E^Flm lgt s` zd lm ~yc" kdd ~ece lelk idl lk i~

~elk,

L/G

9 S` sle ~ ~ylk E^F zd ~lk ~d sl lkl el lm lgt

s` zd lm ~yc" le kd ~le eq b cg lelk idl

lk, L/G3 S` sle ~ed kdgl wxgt zlk cg E^F zd lm ~yc z f

e`ce" uc le lkxtl lel idl lk z lex cx bq n

qelk %lx c$ L/G> S` sle c cx CQ %lkxtl z~ bdx" lel clk" sl ux~

cexlk$ lm lgt zd lm ~yc" le kd ~le eq b cg

cc idl lk,

L/G

DDD, Fdm ~yg ced ~d~7 ^egm kdg celk fdl fdm f E^F cxd lm

7,7 Uc le ~~ c cc fe` %cg NL e`c d ~ex$" elk f

kd,,," le kd ~y cc fe` z le kd yd y` cg ~lk fe`

uc le ld F^Z s ~egm kdg celk fdl FF,

N8>1

9/71

7,9 ^ec edl ~e ~c celk fdl FF ~eh` Celk ~yle FFE^F

7,3 d zd fe` d ~ex? Tx cx il kd fe` uc lel s

blk elk kd" lx ~ylk tx,9 Fdm ~yg d cedx s bdx ced ~d~ E^F

9,7 d cedx s bdx kdg i` c` L-U-^ fe` zd s S Cd z

ICQS,

N8>1

3/719,9 m i` ~~ c IIFF ig` km ~y`lk Ilk ~lk eq

f~ wx FF,9,3 m i` Ilk ~lk eq f~ wx FF feq lk zd cc

qedx m elk cg NL z f~ wx wxgl s~ cg F^Z z

uc lel cg il ~e ig,9,> d cedx cel mx s blk ~ec ~ ~ Ilk ~lk eq f~

wx FF zd i` c` L-U-^ fe` z lkc bd,9,8 Uhm u~ bd cc ilk ~lk eq L-U- elk ~elk z c

id~ s n E^F cxd lm qe~ edl" s`~ u~ lelk

fe`l mc i~ ~elk,9,: m i` NL d cedx" dx cele s bdx f ~ l zd



42/80


FF ~ec ~,

3 Fdm ~yg cc lkedq z mxg elk ~y`lk f?

Fdm ~yg cel mx cc lkedq z mxg elk leq fe`

~y`lk f" d cedx lkedq z ked ~yl S Cd zd cc

celk ~ bdl wxgl,

N8>1

3-;/71

> Fdm ~yg ~le kd

>,7 Elk mxg glk d lk? Fdm ~yg cel mx cc

lkedq z mxg elk c kd ~y bl zd cc celk ~ mxg

m i` cc s n elk glk d lk ~d lkt feg s

c ked ceq cele uc" lk f,

N8>1

5/71

>,9 Lkxtl z~ bdx " clk c nlk c " elk eg? Fdm ~yg

cel mx i` c` L-U-^ fe` m~ s ~elk m i`

NL ~ec edl le~ wxl QQ ~le kd elk ux~ fe`

bg cel,

N8>1

5/71

>,3 Sl qem n nglk?

>,3,7 S` sle ~ b qel ~ym e`l ~ele c ~le ng ~yl wxgl

s~ ~d ~ed dm FF zd ~ b c nlk ~le ~`l kd ~y

SQNN, ^ex ~eq kdd ~yle eq b ce` cc cele bce ~ylk

tx,

N8>1

4/71

>,3,9 Fdm ~yg zdc ~le ~ l z qel i CQ sl ux~ ce` SQNN

cxd f,>,> ^ele qem?

>,>,7 d cedx s bdx ~yl ilk ~le kd ~ele zd s blk

elk eg ~eh` i` c` sl ux~ z CQ sl ux~ ~y`lk f,

N8>1

4/71>,>,9 Fdm ~yg" le kd ~le eq b cg zdc ~q eq" qel i

^Q leq fe`,>,>,3 Fdm ~yg cce ~le kd ux~ fe` z d cedx kd zl elk

il %~lk ~elk" ~lk m~ elk$ ked lel kdg S Cd

zd i` c` leq" ux~" ~l ^Q" m i` ~le cele uc zle~ wxl,

>,>,> d cedx CQ ~yc ~dq %LZB" lel clk$ l cc qel

ele bdl wxgl,>,>,8 Fdm ~yg cc CQ ked ~elk z` kd ~ele" felk wxg cc ~d

fe`l CQ,>,>,: Qel ~ce z fdm ~yg cc CQ sl ux~ cexlk c ~le

~y`lk E^F" le kd ~le eq b cg cc QQ qel i ~le

kd ~ele,>,>,; ^ylk eq NL e`~ lk nd mc clk sx~ ile



43/80


~elk? uhm u~ z c ~le CQ cexlk c le nd mc

clk sx~ ile ~elk felk c ~le z` kd ~y E^F,

>,8 Elk kd il?

>,8,7 d cedx s blk elk kd il e`c kd ~e uc lelce` il lel kd %lx cl$ e`c celk ~ zl cextl" eq

lk e`c idl il kdg` lel elk sgx lkt f~ ~ec ldl

f ~`l m i` ~le eq b cg zdc ked lel,

L/G

>,8,9 ^egm cedx l kd elk kd il l f~ wx fdm ~yg zdc

~le kd qel ^Q,8 Fd m ~yg bq n qelk kdm kd E^F8,7 ^m edx z le kd ~le eq b cg cc QQ ~le n qelk

q nlk %lx c$,8,9 S`~ u~ bd E^F wxgt zlk cem" ~l fe` bd ~ed e`c

e elk,8,3 Qel ~ce bd lexl kq uhm u~ bdx c qe~ sdle E^F

c kd ~ele cg` el kd ~y ~exl c ~e ~ec edl uc

le lex cx bq n qelk,

N8>1

71/71

8,> m i` felk c s fdl qe~ sdle sgx lkt feg s f

~`l" c le elk l cc lkedq z ~y`lk lm z kd ~y

E^F,

8,8 le kd cce u b ~ex d zd cc fe`l n qelk kdmkd ~yce bq,

: Fdm ~yg ~le lk f?Cel mx cc lkedq z leq fe`

d zd lkxtl z~ bdx" clk c" nlk c ~yc z sgx

PPPPPP lkt bq i` c` z fdm ~yg qedx leq" zl l"

eg l" eq lk zd i` c` leq fe`" s ced ~d~ E^F"

i` c` mxg elk m i` cc lkedq z c ked

ceq lk f ece ~`l,

N8>1

71/71

; Fdm ~yg zdc ~yle it?Fdm ~yg zdc ~yle it E^F ~ylIC^C,

N8>171/71

DZ, ^e ~c fdm ~`l fec

Cxd clk cg zdc bq f e`ce fdm ~`l" F^Z s ~lk eq f e`ce fdm~`l ~yl mx kdt ~ bm zdc G471



44/80




Lkt feg s? 37/79/9171

Ld nxlk? ^LK EQ F E@CE FDM ^@L

G471

^l Lkt

Lkd ~ec edlLkd s`~ u~ 7

Lkd s`~ u~ 9

7, Qem zd clk zdc z tx cx nce z fece elk VG971]

M ~ qem zd clk zdc fdm ~`l ~ eq lk fdm ~`l z ~e el fdm ~`l6

cc tx cx nce z FE fec le z ~ed kdgl lel s" fdm f z e ~y fec

Fdm ~`l i` c` ~d cele lm 9171" qe~ ele i` c` fdm ~`l ~yc

lkt 37/13/9177

9, M ~ NL" md ~ylk FN z cc ~egt d bl ~y`lk ld i NL VG371]

M ~ cc ~elk ~dl cele z NL" md ~ylk FN" qeq bx~" ~d cele f ~`l z

cc ~egt d fec ~y`lk ld i NL cl wxgl ~m

Felk c

3, Qel ~ce s i z uc le s i fex zc yd y` cg` VG871]

Uc le cc fex zc fdm ~`l c yd y` cg` z cc zl cl ~m edx ~y`lk wx

~yle fdm ~`l

Felk c

>, Uc le igl x cedl bc fdm ~`l ng z` fdm ~yg fdm s`~ egt

fdm ~yg c il VG>11" G:11]

SZ^E? yl e Bdm lm 9177 ^yglk >>


45/80


Sgx fed ~ec edl u`lk cc ~e ~c ~d qelG>11 zG:11" F^Z cl uc le cedl

bc fdm ~`l igl x b fdm ~yg e ~elk FSLI egt fdm ~yg c il,

Ng ~yl zdc le kd z ~ed~ f z e`~ lk cg E^FSLI" F^Z uc le

cedl bc fdm ~`l igl x b fdm ~yg E^FSLI, Sgx fed fdm ~yg" lx

E^FSLI cg clk ~t c ~ed~ f z e`~ lk ex edx ~e fdm ~yg c

il mc ~eq e`c ~yxlk ile,

8, Mc ~ylk tx ~lk ~e z mc ~ylk tx ~ec edl ~y`lk kdgd `l bq

f e`ce VG;71]

Lm 9171

Mc ~ylk tx ~lk ~e 7,;;:,149,1>7

Mc ~ylk tx ced ~d~

555,1>:,197

Lklk cele bce c ~e i wxg 38,897,5>7

:, ^lk eq cc yd y` ~ylk tx ig` km c yd y` kdgl bl c uc le

~y`lk kdgd `l bq f e`ce %Cc yd y` lt c qe~ edl z ~lk eq ~y`lk

wx ~yle bq f e`ce fdm ~`l ~d qel G z ~ec edl fdm ~yg e ~elk FSLI

~d qel C$

Cc yd y` ~ylk tx M ~ yd y`le elk ~d fe`l

mc l` ~yl IC^C

^e ~c fdm

~`l

F^ BXL

Celk ~d e`l ~`l ed blk ylk eq lk fdm ~`l lt c bq f e`ce

m~ cce ~ece eq" wxg g yg lelk uhm u~ t d zd cc le kd cg

celk ~d z ~m wxgl ~ylk cg lelk tx ~ yd y` c uc le" ig` km c

tx ~ yd y` kdgl bl" z wxg qe nxt~ ce` ~dl ele clk zdc ~d FE" le

c bq f e`ce,



46/80


9, êc edl fdm ~`l

9,7 le kd s e`~ lk ex edx cg E ~elk fdm s`~ ld i?

E ~elk fdm s`~ ld i cg l z c le kd cexlk mc ~yxlk

ile, ^xt zt" F^Z zl wxt~ le s ~dl ele ~ec edl cc ~e lkedm fdm s`~,

d zd cc lkedq z z fe`l mc elk ~l fe`" cc ~e lkedm fdm s`~ ~d

GGC c ~ec edl le sgx?

& Cel mx lkedq z mxg elk" ~ i celk ~ d fm" F^Z uhm celk ~

c t " c c qe nxt~ ~eh` lk ~em wxtl felk0 Celk ~ eq b" eq b"

fdm ~yg zdc ked lel cc lkedq z z` s t ,

& Il cle " ~ s ced ~d~" F^Z fdm ~yg cc lkedq z c qel le ~yl

s" F^Z fdm ~yg ~le c ~e~ cg celk ~ felk ilk cce fdm ~yg celk ~ celk

mdle lkedq z ~e~ s qe~ sdle egt felk0d zd clk ~t CQ UT_" fdm ~`l zdl ~dl ele cc ~e lkedm fdm s`~

le sgx?

êc edl?

- ^ s ced ~d~" cel cc lkedq z ~eh` u~ `l cg fdm ~`l zdl" cc

lkedq z c kd ~y ~yl ;1 ~ydx lk ~y`lk sx~ ldl fdm ~yg bdx c eg

l felk0 Fdm ~yg zdc u~ nxt~ zdc bxl cextl celk ~" zdc ~le ~`l kd ~y

elk leq z ece ~`l f ~`l,

- Elk leq fe` qed c ~e fe` cg clk ~t fdm ~yg s blk z ce~ blk~yc fed leq fe`" qedx leq fe` qed c ce f cg lkd lel elk" lkxd

kdg` elk" ~e fe`" lkd fdm ~yg ce~ blk" sgx s cextl ce` qelk f ~`l

bm c s ce` zdc ece ~`l,

F^Z cel mx celk ~ fdm ~yg z c f~ wx le sgx

CELK ^

LD NXLK S DLKEDCE

97/1; Mxg sl b~ leq fe`-ULZ^CIB^ 7;,3>>,111,111

13/15 Leq mhl ~dle i~ nlk blk 48>,;8;,>:1 91/71 Mxg ~egl cm leq fe`-êgl Mdl^yxlk

3;1,5:1,489

15/79 Mxg id~yhu leq fe`-Nxt Mdle 34;,141,414

? d cedx" fdm ~yg

SZÊ? yl e Bdm lm 9177 ^yglk >:


47/80


Wxg zdc ~ec edl ~e lkedm fdm s`~ ce` ~et e ~elk fdm s`~ ld i

Clk ~t CQ UT_ b ~ec s ex edx" z zt F^Z wxt~ le ~ec edl cc ~e

lkedm c il mc ~yxlk ile

9,9 Fdm ~yg c il?

SZ^E? yl e Bdm lm 9177 ^yglk >;


48/80

Il ~e` fe` bxl KZEN? eS, Lkxtl e Fele Zl

^l fece elk? Clk ~t CQ UT_ Lkd bq? Lkt?Ce ? ^F E^F ^, yxlk 99/13/9177

Lkd fdm ~yg? LktLdl ? Lm 9171 U,Bc 98/13/9177

^F 787 ^F 789 ^F 783SNF 1 1 1QSL 8;,751,111 >:,4:1,187,;33 919,77;,;85QSC 1 78,43>,3:8,9>; 745,::1,3:4SNCF 8;,751,111 37,198,:5:,>5: 3,>8;,354

^F 78> ^F 788 ^F 78:SNF 1 1 ;;,:51,475,4;1QSL 78,43>,3:8,9>; 79,>>3,;77,1;1 3>9,781,157,::>QSC 79,>33,;77,1;1 9,>71,789,>58 3>;,188,773,:3:SNCF 3,811,:8>,7;; 71,193,885,858 ;9,;;8,55:,445

F~ bxl?

^eh` fdl cg ~d" ~yl c s cc ilk celk ~ex ~eq c ~ zdc ~ec edl cc ~e

~c ~yl" cc mc ~dx fdm ~`l ~yle it qel x cg celk ~yle fdm ~`l

~ c" lk`d ~y cc zl sgx?

7" S bdx ~yl s cd z i` c` LU^ c cele bce s ~dl? 3,>;>,38> lk9" Ced qe sl ux~ ~e l z ~eh` nd ~yl ^F 78>" s ~dl 3,811,:8>,7;; lk z

~yl ^F 788 s ~dl? 71,193,885,858 lk b ceg qe eq lke ~eh` nd ~yl ^F 9>7

I~ ~`l dx cele? L F 9>7 73,89>,979,;:9 lkC F78> 3,811,:8>,7;; lkC F 788 71,193,885,858 lk

^l fece elk? Clk ~t CQ UT_ Lkd bq? Lkt?Ce ? ^F E^F ^, yxlk 99/13/9177

SZ^E? yl e Bdm - Bq? F73FF^> ^yglk >5


N8>1

^yglk? 7/71

N8>1



49/80


Lkd fdm ~yg? LktLdl ? Lm 9171 U, Bc 98/13/9177

Mc ~dx?

m i` fe`l mc elk ~l fe` b c ~ec" ~exc wxtl s ex cg n`glelkedq6 c ece ~`l t " cele uc" lk ldl z le kd ~eh` kd ~y

~exl6 ~yle it ~yl IC^C qe eq zd cc cexl mc z ce f ~`l edl ele,

Lkxl kc s bdx?

I` c` ~d cele" s sce cg l z z I` c` fdm ~`l lm 9114 cg

GGC

Ld nxlk ~ec edl?

7, Cc ~e ~c cexlk?

7,7 Fdm ~yg cc lkxtl ~c f ~`l c q nlk?- E^F c ked lel ~eh` kd ~eq el kdg kd kc z kd ~y ~exl c ~e

~ec edl c,

- Kd kc E^F c ~le ~eh` qelk qeq ile wxl kdg wxtl z c

ece ~`l ~eh` qelk qeq f fegd ~elk uxtl,

F~ bxl? Felk c ~egt d lkxtl ~c f ~`l q nlk z zdc ~ec edl cc

lkxtl ~c le~ wxl z ~eh` cexl mc z ce f ~`l edl ele,

7,9 d cedx s bdx x lm?

ICF^ 37/79/9114 SS z 17/17/9171 Cele bce^F 787 1 1 -^F 789 1 1 -^F 783 1 1 -^F 78> 1 1 -^F 788 1 1 -^F 78: ;;,:51,475,4;1 ;;,:51,475,4;1 -

Feq zd s bdx lm ~yc cextl wxg

9, Fdm ~yg ced ~d~?

9,7 ^egm kdg celk fdl fdm f E^F cxd lm?



Lkt feg s? 37/79/9171

N837

^l Lkt

Lkd bq C^ 8/7/9177

Lkd s`~ u~ 7

SZ^E? yl e Bdm - Bq? F73FF^> ^yglk >4

^yglk? 9/71


50/80


Ld nxlk? CELK ^YLE WXGL S^"

CELK FDL FDM F ELK ^L FE@

Lkd s`~ u~ 9

G, MC ^DX

Kdq F^Z le kd edx wx ~e ~c fdm f E^F cg l z6 m i` ylk cc ~e

~c lt c ~xl ~e ~y`lk sx~ wx ~yle fdm f lem uc le t " cele uc

s blk E^F6 êlk wxg zdc wxgl s~ fdm f ~ex ~eq ~elk ~dl z ~le ~ylk

cg E^F le? elk bd ~ed" cem bxl cextl" elk e elk" kdm kd" elk kd

il ~e 3" elk lel kd e",,,

I, CLK ZDC ÊC EDL

I,7, Cc ~elk ~dl cexlk?

7, Lkt fdm f 37/79/9171 l 78/17/9177

9, g dm fdm f Fe` z~ ~" elk eg clk ~t CQ UT_

3, F^Z ~egm kdg fdm f Lkxtl ele yxlk

>, êle zdl NL ~egm kdgfdm f/ Cec z

^yl ê Fdm E`g/ F ~`l ~lk eq

B ê Fdx ^ydle/ F ~`l zdl

Lkxtl Ce ele/ e fe`

8, d ~

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