ANGGARAN MATERIAL SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT NINDYA KARYA (PERSERO) CABANG MEDAN

7/31/2019 ANGGARAN MATERIAL SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT NINDYA KARYA (PERSERO) CABANG MEDAN

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QMBXAUVB[NV VQCN[AUN Q[NUN

HNOQD[NV AOGMGCB

\UG@UNC V#> AOV[AMVB

C A K N M

V O U B \ V B

NM@@NUNM CN[AUBND VAEN@NB NDN[

\AM@AMKNDBNM EBNRN \NKN \[ MBMKRN ONURN

*\AUVAUG" FNENM@ CAKNM

G d a j 9

MNCN 9 YQBMN

MBC 9


2/69

\AUMRN[NNM

Kam`nm bmb vnrn camrn{nonm enjpn voub|vb bmb eauiqkqd 9 Nm``nunm Cn{aubnd

Vaen`nb Ndn{ \am`amkndbnm Ebnrn |nkn \[- Mbmkrn Onurn *\auvaug" Fnenm`Caknm-

Voub|vb bmb nkndnj eamnu jnvbd onurn vnrn vamkbub knm iqkqd kbcnovqk eadqc |aumnj

kbcqn{$ kb|qedbonvbonm n{nq kb{adb{b gdaj cnjnvbvpn dnbm kndnc ogm{aov |amqdbvnm

voub|vb |ug`unc V> Aov{amvb Ka|nu{acam Noqm{nmvb Hnoqd{nv Aogmgcb

Qmbxauvb{nv Vqcn{aun Q{nun-

Vacqn vqceau kn{n knm bmhgucnvb rnm` kb|augdaj {adnj kbmrn{nonm kam`nm iadnv$

eamnu knm n|n nknmrn- N|nebdn kboacqkbnm jnub |aumrn{nnm bmb {bkno eamnu$ vnrn

eauvakbn camaubcn vnmovb rnm` {adnj kb{a{n|onm gdaj Qmbxauvb{nv Vqcn{aun Q{nun-

Caknm$ 0 Iqdb 5


3/69

ON[N \AM@NM[NU

Kam`nm cacnmin{ |qib vrqoqu oajnkbun{ Nddnj VP[$ onuamn n{nv va`ndn

eauonj knm unjcn{#Mrn |amqdbv {adnj kn|n{ camradavnbonm voub|vb bmb- \amqdbvnm

voub|vb bmb eau{qiqnm qm{qo cacamqjb vndnj vn{q vrnun{ kndnc camradavnbonm

|amkbkbonm |nkn Qmbxauvb{nv Vqcn{aun Q{nun qm{qo cac|augdaj àdnu Vnuinmn-

Nkn|nqm voub|vb bmb eauiqkqd9 Nm``nunm Cn{aubnd Vaen`b Ndn{ \amàmkndbnm

Ebnrn |nkn \[ Mbmkrn Onurn *\auvaug" Fnenm` Caknm-

Kndnc |amrqvqmnm voub|vb bmb$ |amqdbv camrnknub enjpn cnvbj enmrno

oaoqunm`nm enbo knub va`b bvb cnq|qm fnun |amrnibnmmrn- Jnd bmb kbvaeneonm

oa{auen{nvnm oacnc|qnm rnm` kbcbdbob |amqdbv- Qm{qo b{q |amqdbv vnm`n{

cam`jnun|onm vnunm knm oub{bo rnm` cacenm`qm kacb oavac|qumnnm voub|vb bmb-

Voub|vb bmb |amqdbv |auvacenjonm {auq{ncn qm{qo oakqn gunm` {qn

|amqdbv {aufbm{n- [aubcn onvbj rnm` {no {aujbm``n |amqdbv qfn|onm oa|nkn gunm`

{qn rnm` vadndq caceaubonm kqoqm`nm$ vacnm`n{$ knm ebcebm`nm vajbm``n

|amqdbv kn|n{ camradavnbonm voub|vb bmb-

\amqdbv iq`n bm`bm camrnc|nbonm {aubcn onvbj oa|nkn vacqn |bjno$

rnb{q oa|nkn9

>- En|no Kuv- Ijgm [nheq Ub{gm`n$ C-Af$ vadnoq Kaonm Hnoqd{nv AogmgcbQmbxauvb{nv Vqcn{aun Q{nun-

5- En|no Kuv- Nubhbm Nojcnk$ C-Vb$ No$ vadnoq Oa{qn Ka|nu{acam Noqm{nmvbknm En|no Hnjcb Mn{b`gu Mnvq{bgm$ VA$ C-Nff$ No$ vadnoq Vaoua{nubv

Ka|nu{acam Noqm{nmvb Hnoqd{nv Aogmgcb Qmbxauvb{nv Vqcn{aun Q{nun-

Yqbmn 9 Nm``nunm Cn{aubnd Vaen`nb Ndn{ \amàmkndbnm Ebnrn \nkn \[ Mbmkrn Onurn *\AUVAUG" Fnenm` Caknm$ 5


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6- En|no Kuv- Vqfb|{g$ CC$ No$ vadnoq Kgvam \acebcebm` rnm` {adnjcaceaubonm oavnenunm rnm` vnm`n{ eavnu kndnc va{bn| ebcebm`nm-

;- En|no Kuv- Vrnjuqd Uncea$ CC$ No knm Beq Kun- Mnuqcgmknm` EqdnmVbua`nu$ CC$ No$ vadnoq kgvam |acenmkbm`'|am`qib rnm` {adnj enmrno

caceaubonm oub{bo knm vnunmmrn en`b |amqdbv-

1- Vadquqj Kgvam Hnoqd{nv Aogmgcb Qmbxauvb{nv Vqcn{aun Q{nun rnm`caceaubonm ebcebm`nm |nkn |amqdbv vadncn cnvn |auoqdbnjnm-

8- Vadquqj onurnpnm |bc|bmnm en`bnm oggukbmn{gu oaqnm`nm knm en`bnmnoqm{nmvb \[- Mbmkrn Onurn *\auvaug" Fnenm` Caknm rnm` {adnj enmrno

caceaubonm enm{qnmmrn-

0- Eqn{ |nun vnjnen{ rnm` {adnj caceaubonm eauen`nb enm{qnm vajbm``n |amqdbvkn|n{ camradavnbonm oqdbnj bmb-

Nojbu on{n$ |amqdbv eaujnun| vacg`n voub|vb bmb eaucnmhnn{ en`b |amqdbv

knm vacqn |bjno rnm` cacenfnmrn-

Caknm$ 0 Iqdb 5


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NEV[UNO

Qm{qo kn|n{ camfn|nb {qiqnm |auqvnjnnm rnomb camkn|n{onm dnen rnm`cnovbcqc cnon |auqvnjnnm cadnoqonm |auamfnmnnm knm |amàmkndbnm ebnrnojqvqvmrn ebnrn cn{aubnd- Kbkndnc ebnrn cn{aubnd |amam{qnm knm {novbunm ebnrn

rnm` noqun{ kbeq{qjonm qm{qo vaeqnj |ugrao [ja Ugrnd Uavbkamfa N|nu{acam{-Kbcnmn ebnrn bmb vnm`n{ cac|am`nuqjb |ambmòn{nm dnen n{nq|qm oauq`bnm

|auqvnjnnm- Nkn|qm {qiqnm q{ncn knub |amadb{bnm bmb nkndnj qm{qo camà{njqbkam`nm iadnv camàmnb ca{gka |amrqvqmnm nm``nunm cn{aubnd knm qm{qo

camà{njqb cnvndnj rnm` kbjnkn|b |auqvnjnnm camàmnb |auamfnmnnm knm

|amàmkndbnm ebnrn-

\amadb{bnm bmb cam``qmnonm ca{gka kavoub|{bh rnomb cam`qunbonm knm

camiadnvonm {am{nm` nm``nunm cn{aubnd vaen`nb ndn{ |amàmkndbnm ebnrn- Kn{n

rnm` kb`qmnonm kndnc |amadb{bnm bmb {aukbub knub kn{n |ubcau knm kn{n vaoqmkau-

Kn{n |ubcau eauq|n jnvbd pnpnmfnun knm kgoqcam{nvb- Kn{n vaoqmkau eauq|nvainunj vbmòn{ |auqvnjnnm$ v{uqo{qu gu`nmbvnvb$ kn{n nm``nunm ebnrn cn{aubnd knm

uandbvnvbmrn-

Jnvbd |amadb{bnm bmb camqmiqoonm nm``nunm ebnrn cn{aubnd |nkn \[- Mbmkrn

Onurn *\auvaug" Fnenm` caknm {adnj kbvqvqm eauknvnuonm |auobunnm ebnrn rnm`

eaudnoq kb|nvnunm- Vajbm```n |auamfnmnnm knm |amàmkndbnm ebnrn jnuqv {a{n|

kbdnoqonm vavqnb kam nm |ugvakqu |amrqvqmnm nm``nunm cn{aubnd `qmn daebj

cambmòn{onm ahbvbamvb ebnrn-

On{n oqmfb 9 Nm``nunm$ Ebnrn Cn{aubnd$ \amàmkndbnm$ knm xnubnmv



6/69

NEV[NUF[

[g ea neda {g uanfj {ja {nuà{ gh fgc|nmr mncadr à{ cnzbcqc |ughb{

jamfa fgc|nmr |dnmmbm` nmk fgm{ugd gh az|amfa v|afbnddr {aj az|amva gh cn{aubnd-Bm az|amva gh ka{aucbmn{bgm cn{aubnd nmk xndqn{bgm gh az|amva gh pjbfj bv

nffqun{a {g ea ua~qbuak hgu n |ugiaf{ [ja Ugrnd Uavbkama N|nu{acam{- Jaua {jbvaz|amva xaub bv bmhdqamfbm` |ughb{ bc|ugxacam{ nmk gu dgvv gh fgc|nmr- Nv hgu

av|afbnd {nuà{ gh {jbv uavanufj bv {g omgp fdanudr ca{jgk fgc|bdn{bgm gh cn{aubndeqkà{ nm` {g omgp {aj |ugedac gh hnfak fgc|nmr fgmfaumbm` |dnmmbm` nm`

fgm{ugd gh az|amva-[jbv uavanufj qva kavfub|{bxa ca{jgk mncadr adnegun{a nmk az|dnbm negq{

cn{aubnd eqkà{ nv n canmv gh hbmnmfbnd fgm{ugd- Kn{n pjbfj qvak bm {jbv uavanufj

fgmvbv{ gh |ubcnur kn{n nmk kn{n gh vaoqmkau- \ubcnur kn{n bm {ja hgac gh uavqd{ gh

kgfqcam{n{bgm nmk bm{auxbap- Kn{n gh vaoqmkau bm {ja hguc gh eubah jbv{gur

fgc|nmr$ gu`nmbyn{bgm fjnu{$ nmk cn{aubnd eqkà{ kn{n nmk b{v uandbyn{bgm-

Uavqd{ gh {jbv uavanufj vjgp cn{aubnd eqkà{ \[ Mbmkrn Onurn *\auvaug"Fnenm` Caknm jnxa eaam fgc|bdak |quvqnm{ {g av{bcn{a gh az|amva `gbm` bm{g

ahhaf{ cnuoa{bm`- Vg {jn{ |dnmmbm` nm` fgm{ugd gh az|amva jnxa {g uacnbm {g ea nv

nffgukbm` {g |ugfakqua fgc|bdn{bgm gh cn{aubnd eqkà{ q{bdbya {g bc|ugxa

ahbvbvamvb az|amva-

Oarpguk 9 Eqkà{bm`$ Cn{aubnd fgv{$ Fgm{ugddau$ nmk Xnubnmfav



7/69

KNH[NU BVB

\AUMRN[NNM ------------------------------------------------------------------------------------------ b

ON[N \AM@NM[NU --------------------- ------------------------------- ----------------------------- bb

NEV[UNO --------------------------------------------------------------------------------------------------- bx

NEV[UNF[ ------------------------------------------------------------------------------------------------ x

KNH[NU BVB --------------------- -------------------------------- -------------------------------- ---------- xb

KNH[NU [NEAD ---------------------- ----------------------- -------------------------------- ---------- xbbb

KNH[NU DNC\BUNM -------------------------------- -------------------------------- --------------- bz

ENE B \AMKNJQDQNM

N- Dn{nu Eadnonm` Cnvndnj ---------------------- -------------------------------------- >

E- \auqcqvnm Cnvndnj ---------- ----------------------------------------- --------------- ;

F- [qiqnm knm Cnmhnn{ \amadb{bnm ------------------------------- -------------------- ;

K- Oaunm`on Ogmva|{qnd --------------- ----------------------- ------------------------ 8

ENE BB [BMINQNM \QV[NON

N- \am`au{bnm knm Iambv Nm``nunm -------------------- ----------------------------- 0

E- \amrqvqmnm Nm``nunm Cn{aubnd |ugrao ---------------------- --------------- >5

F- Nm``nunm Cn{aubnd Vaen`nb Ndn{ \am amkndbnm Ebnrn

\ugrao -------------------------------------------------------------------------------------- 55

ENE BBB CA[GKA \AMADB[BNM

N- [ac|n{ knm Pno{q \amadb{bnm ------------------------------ -------------------- 6>

E- Iambv Kn{n -------------------- ------------------------------- ----------------------------- 6>

F- [aombo \am`qc|qdnm Kn{n ----------------------------------------- --------------- 65

K- Ca{gka Nmndbvbv Kn{n ---------------------- ----------------------- ------------------- 65



8/69

ENE BX JNVBD \AMADB[BNM

N- Kn{n \amadb{bnm>- Vainunj Vbm`on{ \auqvnjnnm ---------- -------------------------------- ------ 66

5- V{uqo{qu Gu`nmbvnvb ---------------------- -------------------------------- ------ 68

6- \amrqvqmnm Nm``nunm Cn{aubnd \ugrao |nkn

\[ Mbmkrn Onurn *\auvaug" Fnenm` Caknm ----------------------- - ;- Nm``nunm Ebnrn Cn{aubnd [gpau Nm{amn \acnmfnu --------------------- 58

[nead 5-5- Uandbvnvb Ebnrn Cn{aubnd [gpau Nm{amn \acnmfnu ---------------------- 58

[nead 5-6- \auenmkbm nm Ebnrn Cn{aubnd [gpau Nm{amn \acnmfnu --------------- 50

[nead ;->- Cn{aubnd Eqk`a{ [ja Ugrnd Uavbkamfa N|nu{cam{ [njqm 5


10/69

KNH[NU DNC\BUNM

Mgcgu Iqkqd

Dnc|bunm > V{uqo{qu Gu`nmbvnvb \[ Mbmkrn Onurn *\auvaug" Fnenm` Caknm



11/69

ENE B

\AMKNJQDQNM

N- Dn{nu Eadnonm` Cnvndnj

Kndnc vqn{q |ugrao n{nq iq`n |amàuinnm |ugrao nkn eaeaun|n jnd

rnm` jnuqv kb|aujn{bonm qm{qo camfn|nb dnen rnm` cnovbcnd- Va|au{b eaun|n

enmrno rnm` |audq kbjnebvonm kndnc |amàuinnm vqn{q |ugrao$ eaun|n {amn`n

oauin rnm` jnuqv kb|audqonm qm{qo camradavnbonm |ugrao {auvaeq{ knm ebnrn#

ebnrn dnbm rnm` vafnun {bkno dnm`vqm` kboadqnuonm kndnc vqn{q |amàuinnm

|ugrao {auvaeq{-

Cn{aubnd cauq|nonm vqn{q enjnm rnm` caminkb |aunmnm q{ncn kndnc

camradavnbonm vqn{q |amàuinnm |ugrao- Inkb vaeadqc vagunm` ogm{uno{gu

cam`ncebd vqn{q |ugrao vaenbomrn cam`nmndbvn {audaebj knjqdq ebnrn#ebnrn

rnm` nonm kboadqnuonm knm camàv{bcnvb vaeaun|n enmrno cn{aubnd rnm`

nonm kb|nonb vajbm``n kn|n{ cambmòn{onm ahbvbamvb knm cauncndonm dnen

rnm` nonm kbfn|nb-

Kndnc vqn{q |amàuinnm |ugrao$ cn{aubnd cauq|nonm enjnm rnm`

|ndbm` cqknj kbvadapamònm enbo kndnc |amam{qnm oqndb{nv cnq|qm

oqnm{b{nvmrn- Onuamn b{q vaeadqc |ugrao kboauinonm jamknomrn ogm{uno{gu

caceqn{ av{bcnvb vaeaun|n enmrno cn{aubnd rnm` kbeq{qjonm knm enbomrn

qm{qo av{bcnvb bmb kbeqn{ kndnc eam{qo nm``nunm vajbm``n cac|aucqknj

kndnc caceqn{ |auenmkbm`nm nm``nunm rnm` kbeqn{ kam`nm uandbvnvbmrn $

knm iq`n cac|aucqknj kndnc cam`jb{qm` vaeaun|n eavnu vadbvbj *xnubnmv"



12/69

rnm` nonm {bceqd knub ebnrn rnm` kbnm``nuonm kam`nm uandbvnvbmrn-

Nm``nunm iq`n ebvn kbinkbonm |nmkqnm {aujnkn| |ugrao rnm` nonm kn{nm`-

Bmhgucnvb ebnrn rnm` vbv{acn{bv knm ogc|nun{bh kb|audqonm gdaj

|bjno cnmniacam kndnc |amàdgdnnm |auqvnjnnmmrn- Jnd bmb caminkbonm

noqm{nmvb vacnobm caca`nm` |aunmnm |am{bm` en`b cnmniacam qm{qo

|auamfnmnnm knm |amàmkndbnm ebnrn vau{n nmndbvbv n{nv xnubnmv#xnubnmv rnm`

{auinkb- Kndnc xnubnmv rnm` kb{bceqdonm knub cn{aubnd kndnc |amàuinnm

vqn{q |ugrao kn|n{ cac|am`nuqjb {bmòn{ ahbvbamvb knm ahao{xb{nv- Xnubnmv

bmb ebvn vnin xnubnmv rnm` cam`qm{qmònm *hnxguneda xnubnmfa" n{nq xnubnmv

rnm` {bkno cam`qm{qmònm *qmhgxnuneda xnubnmfa" knm xnubnmfa bmb nonm

cac|am`nuqjb {bmòn{ dnen rnm` nonm kbfn|nb |auqvnjnnm-

\amàmkndbnm kbdnoqonm n`nu {aukn|n{ incbmnm rnm` cacnknb n{nv

oancnmnm cn{aubnd vajbm``n |auqvnjnnm |audq cadnoqonm vqn{q vbv{ac

|amàmkndbnm rnm` cadb|q{b |amàmkndbnm hbvbo knm noqm{nmvb- \nkn

|amàmkndbnm hbvbo daebj kbq{ncnonm |nkn oqndb{nv cn{aubnd knm

|amrbc|nmnmmrn knm |amàmkndbnm noqm{nmvb nkndnj kbdnovnmnonm cadndqb

vbv{ac |amàmkndbnm kam`nm fnun cacenmkbmònm oqnm{b{nv cn{aubnd rnm`

nkn kam`nm fn{n{nm cnmniacam- Kndnc kqmbn ogmv{uqovb kapnvn bmb $ kbcnmn

|amàcenm`nm |ugrao vacnobm cniq kam`nm eauen`nb |aundn{nm rnm`

cgkaum$ cnon |amàdgdnnm ebnrn#ebnrn qm{qo camknmnb vqn{q |ugrao jnuqv

noqun{ vajbm``n |amrbc|nm`nm#|amrbc|nm`nm kn|n{ daebj ahbvbam- Knub

oamrn{nnm#oamrn{nnm bmb noqm{nmvb ebnrn vacnobm caca`nm` |aunmnm

|am{bm` vaen`nb en`bnm knub bmhgucnvb |am`ncebdnm oa|q{qvnm-



13/69

\amàmkndbnm rnm` enbo {aujnkn| cn{aubnd rnm` kbdnoqonm |auqvnjnnm

kn|n{ cam`jnvbdonm bmhgucnvb rnm` {a|n{ pno{q knm noqun{ |nkn cnmniacam-

Bmhgucnvb bmb vadnmiq{mrn kn|n{ kb`qmnonm vaen`nb enjnm |am`ncebdnm

oa|q{qvnm |aubgka eauboq{mrn- Kndnc jnd bmb rnm` caminkb oamkndn nkndnj

{aombo |amàmkndbnm rnm` kbdnoqonm vqknj kn|n{ caceaubonm incbmnm

enjpn |amàmkndbnm hbvbo knm noqm{nmvb cn{aubnd kn|n{ kbrnobmb

oaeamnunmmrn va|au{b cn{aubnd rnm` nkn knm vavqnb kam`nm fn{n{nm

cnmniacam-

Nkn|qm |auqvnjnnm invn ogmv{uqovb rnm` caminkb geiao |amadb{bnm

nkndnj \[- Mbmkrn Onurn *\auvaug" Fnenm` Caknm rnm` eaundncn{ kb Id-

Vbvbm`ncnm`nunin Caknm nkndnj |auqvnjnnm rnm` eauàuno kbebknm` invn

ogmv{uqovb- Kndnc camrndquonm invnmrn$ \[- Mbmkrn Onurn *\auvaug"

Fnenm` Caknm caceqn{ vqn{q {bc rnm` nonm camàuinonm vqn{q |ugrao-

[bc {auvaeq{ caminkb {nm``qm` inpne |amqj {aujnkn| |ugrao {auvaeq{-

\[- Mbmkrn Onurn *\auvaug" Fnenm` Caknm kndnc cadnoqonm

oa`bn{nmmrn jnuqv caceqn{ vqn{q nm``nunm |ugrao ogmv{uqovb$ jnd bmb

kb|audqonm |auqvnjnnm qm{qo cacamnmònm vqn{q {amkau |adnm``nm-

Vadnmiq{mrn$ n|nebdn vqn{q {amkau vqknj kbcamnmònm q|nrn cnmniacam

nkndnj en`nbcnmn cadnovnmnonm ogmv{uqovb rnm` vavqnb kam`nm |auamfnmnnm

ebnrn rnm` vaahbvbam cqmòbm- Qm{qo b{q kbeqn{ nm``nunm |adnovnmnnm rnm`

eauvbhn{ daebj ka{nbd rnm` eau{qiqnm qm{qo oadnmfnunm |ugvav ogmv{uqovb$

nm{nun dnbm nkndnj |am`ndgonvbnm vqceau knrn rnm` kbeq{qjonm vavqnb

kam`nm {njn|nm |amàuinnm enbo camrnmòq{ iambv cn{aubnd$ |aundn{nm$



14/69

{amn`n oauin$ vau{n |amrakbnnm knmn rnm` cacnknb-

Eauknvnuonm qunbnm kbn{nv cnon |amqdbv {au{nubo qm{qo cadnoqonm

|amadb{bnm rnm` kb{qnmònm kndnc voub|vb eauiqkqd Nm``nunm Cn{aubnd

vaen`nb Ndn{ \amàmkndbnm Ebnrn \ugrao |nkn \[- Mbmkrn Onurn

*\auvaug" Fnenm` Caknm-

E- \auqcqvnm Cnvndnj

Eauknvnuonm dn{nu eadnonm` cnvndnj rnm` vqknj kb|n|nuonm kbn{nv$ cnon

|amqdbv cacen{nvb |amadb{bnm jnmrn |nkn nm``nunm cn{aubnd knm xnubnmv rnm`

kb{bceqdonm nm{nun nm``nunm rnm` kbeqn{ kam`nm uandbvnvbmrn |nkn |ugrao [ja

Ugrnd Uavbkamfa N|nu{acam{-

Uqcqvnm cnvndnj

Eauknvnuonm dn{nu eadnonm` knm en{nvnm cnvndnj cnon |amqdbv

cauqcqvonm cnvndnj vaen`nb eauboq{9

>- En`nbcnmn |auqvnjnnm camrqvqm nm``nunm ebnrn ojqvqvmrn ebnrn cn{aubnd

kbkndnc |amàuinnm |ugrao7

5-- N|nonj nm``nunm ebnrn cn{aubnd kn|n{ eauhqm`vb vaen`nb ndn{ |amàmkndbnm

ebnrn en`b |ugrao7

F- [qiqnm knm Cnmhnn{ |amadb{bnm

[qiqnm \amadb{bnm

Vavqnb kam nm bkam{bhbonvb cnvndnj rnm {adnj kboacqononm kb n{nv$ cnon {qiqnm

|amadb{bnm rnm nonm kbdnoqonm |amqdbv nkndnj9



15/69

>- Qm{qo cac|augdaj `ncenunm rnm iadnv cam`amnb fnun |amrqvqmnm nm``nunm ebnrnojqvqvmrn ebnrn cn{aubnd kndnc |am auinnm |ugrao |nkn \[ - Mbmkrn Onurn *\auvaug"

fnenm Caknm-

5- Qm{qo cam a{njqb n|nonj nm` nunm ebnrn cn{aubnd kn|n{ kb qmnonm vaen nb ndn{|am amkndbnm ebnrn |ugrao-

E- Cnmhnn{ \amadb{bnm>- En b \amqdbv$ qm{qo camncenj pnpnvnm knm |am a{njqnm ojqvqvmrn cam amnb fnun

camam{qonm nm` nunm cn{aubnd kndnc vqn{q |ugrao-

5- En b |auqvnjnnm$ vaen`nb enjnm cnvqonm rnm kbjnun|onm kn|n{ eaucnmhnn{ en bcnmniacam knm qm{qo caceaubonm enjnm |au{bcenm`nm kbkndnc |am`ncebdnm oa|q{qvnm $

ojqvqvmrn kndnc |auamfnmnnm nm` nunm |ugrao-

6- En b fbxb{nv nonkacb$ jnvbd |amadb{bnm kn|n{ kbinkbonm enjnm uahauamvb$ |acenmkbm knmcamncenj oa|qv{nonnm en b rnm nonm cadnoqonm |amadb{bnm rnm camrnm`oq{ cnvndnj

nm``nunm cn{aubnd-



16/69

K- Oaunmòn Ogmva|{qnd

Nm``nunm cauq|nonm uamfnmn ubmfb {am{nm` |augdajnm knm |am``qmnnm vqceau

knrn oaqnm`nm vau{n vqceau knrn dnbmmrn qm{qo vqn{q |aubgka {au{am{q- Nm``nunm vaen`nb

vndnj vn{q ndn{ rnm` kb`qmnonm kbkndnc |amàmkndbnm ebnrn- Ibon nm``nunm kbvqvqm

kam`nm enbo cnon nonm cacqknjonm |ambdnbnm {bmòn{ ahbvbamvb va{bn| cn{aubnd-

\amàmkndbnm ebnrn eauknvnuonm nm``nunm kn|n{ kbdnoqonm kam`nm cacenmkbmònm

nm``nunm rnm` kbeqn{ kam`nm uandbvnvbmrn$ kbcnmn |auenmkbm`nm bmb kn|n{ kb{bminq knub

oqnm{b{nv knm jnu`n cn{aubnd- Knub jnvbd nmndbvbv cnon nonm {audbjn{ oaoqn{nm knm

oadaebjnm rnm` kbcbdbob |auqvnjnnm knm caminkb cnvqonm en`b |bjno cnmniacam

kbkndnc |am`ncebdnm oa|q{qvnm vau{n vaondb`qv vaen`nb enjnm cnvqonm qm{qo camrqvqm

nm``nunm vadnmiq{mrn-

NM@@NUNM CN[AUBND VAEN@NB NDN[ \AM@AMKNDBNM EBNRN\NKN \[ MBMKRN ONURN *\AUVAUG" FNENM@ CAKNM

Nm``nunm cn{aubnd

[novbunmoqnm{b{nv knm

v{nmknu jnu`n cn{aubnd

\acnonbnm no{qnd knm

jnu`n cn{aubnd no{qnd

\amrbc|nm`nm *Xnubnmfa"



17/69

ENE BB

[BMINQNM \QV[NON

N- \amàu{bnm knm Iambv Nm``nunm

[qiqnm knub va{bn| |auqvnjnnm nkndnj qm{qo camkn|n{onm dnen$ kndnc

iqcdnj rnm` kbuamfnmnonm- Eau{b{bo {gdno knub {qiqnm rnm` kbuamfnmnonm kn|n{

kbcamàu{b enjpn dnen eqonmdnj vqn{q jnd rnm` oaea{qdnm vnin cadnbmonm cadndqb

uamfnmn oauin rnm` {adb{b- \auamfnmnnm nkndnj hqm`vb q{ncn knub vagunm` |acbc|bm

|auqvnjnnm- \auamfnmnnm {auvaeq{ kbvqvqm kndnc eam{qo qnm`-

Nm``nunm cauq|nonm vqn{q uamfnmn oauin rnm` kbvqvqm vafnun {adb{b rnm`

kbknvnuonm n{nv |am`ndncnm kbcnvn rnm` dndq knm uncndnm cnvn rnm` nonm

kn{nm`- Vakacbobnm {adb{b knm {au|aubmfbmrn nm``nunm {auvaeq{ vajbm``n cauq|nonm

|a{qmiqo en`b v{nh kndnc cadnovnmnonm vqn{q |aoauinnm-

Kndnc camrqvqm nm``nunm |auqvnjnnm$ nkn eaeaun|n jnd rnm` |audq

kb|aujn{bonm rnomb uandbv{bv$ dqpav$ knm ogm{bmqa- Uandbv{bv nu{bmrn {bkno {audndq

g|{bcbv knm {bkno {audndq |avbcbv- Dqpav nu{bmrn {bkno {audndq onoq$ cac|qmrnb

|adqnm` qm{qo kbvavqnbonm kam`nm oanknnm rnm` cqmòbm eauqenj- Vaknmònm

ogm{bmqa$ nu{bmrn caceq{qjonm |aujn{bnm vafnun {auqv#camauqv-

Kahbmbvb nm``nunm n{nq eqkà{camquq{ Cqmnmknu *5


18/69

Nm``nunm nkndnj vqn{q uamfnmn oqnm{b{n{bh *vn{qnm iqcdnj" |aubgkbo

rnm` kbvqvqm eauknvnuonm |ugùnc rnm` {adnj kbvnjonm- Nm``nunm

*eqkà{" cauq|nonm uamfnmn {au{qdbv camàmnb oa`bn{nm vqn{q

gu`nmbvnvb rnm` kbmrn{nonm vafnun oqnm{b{n{bh qm{qo inmòn pno{q{au{am{q knm qcqcmrn kbmrn{nonm kndnc vn{qnm qnm`$ {a{n|b kn|n{

iq`n kbmrn{nonm kndnc vn{qnm enunm`'invn-

Camquq{ Iga O- Vjbc ( Igad @- Vbaàd *5


19/69

f- Kbmrn{nonm kndnc vn{qnm cgma{auRnb{q vn{qnm rnm` eaudboq kb Bmkgmavbn nkndnj Uq|bnj- Jnd bmb cam`bm`n{

cnvbm`#cnvbm` |auqvnjnnm cam``qmnonm qmb{ cgma{au eaueakn#eakn-

\auqvnjnnm cac|qmrnb vn{qnm qmb{ rnm` eaueakn#eakn$ va|au{b cn{aubnd

cam``qmnonm oavn{qnm eaun{ *obdgùnc" knm oavn{qnm |nminm` *ca{au"-

Kam`nm qmb{ cgma{au kn|n{dnj kbvaun`nconm vacqn qmb{ vn{qnm {auvaeq{$

cacqmòbmonm qm{qo kbiqcdnjonm$ kb|auenmkbmònm vau{n kbnmndbvbv daebj

dnmiq{-

k- Inmòn pno{q {au{am{q rnm` nonm kn{nm`Rnb{q camqmiqoonm enjpn nm``nunm eaudnoq qm{qo cnvn rnm` nonm kn{nm`-

Gdaj onuamn b{q$ n|n rnm` kbcqn{ kndnc nm``nunm nkndnj {novbunm#{novbunm

{am{nm` n|n rnm` nonm {auinkb knm n|n rnm` nonm kbdnoqonm kbpno{q rnm` nonm

kn{nm`-

Eauknvnuonm qunbnm kb n{nv$ cnon nm``nunm cac|qmrnb eaeaun|n oa`qmnnm

|gogo rnb{q9

n- Vaen`nb |akgcnm oauinNm``nunm vaen`nb |akgcnm oauin knm caceaubonm nunj vau{n vaonb`qv

caceaubonm {nuà{#{nuà{ rnm` jnuqv kbfn|nb gdaj oa`bn{nm#oa`bn{nm

|auqvnjnnm kbpno{q rnm` nonm kn{nm`-

e-

Vaen`nb ndn{ oggukbmnvb oauin

Nm``nunm vaen`nb ndn{ camòggukbmnvb oauin n`nu vacqn en`bnm#en`bnm rnm`

{aukn|n{ kndc |auqvnjnnm kn|n{ vndbm` camqminm`$ vndbm` eaoauinvncn kam`nm

enbo qm{qo camqiq oa vnvnunm rnm` {adnj kb{a{n|onm- Nm``nunm cauq|nonm



20/69

|akgcnm kndnc |adnovnmnnm |aoauinnm$ vajbm``n |aoauinnm kn|n{

kbdnovnmnonm vafnun vadnunv kndnc camfn|nb {qiqnm-

f- Vaen`nb ndn{ |amàmkndbnm'|am npnvnmNm``nunm vaen`nb ndn{ |amàmkndbnm n{nq |am`npnvnm kbdnoqonm kam`nm

cacenmkbmònm nm{nun n|n rnm` {au{qnm` kndnc nm``nunm kam`nm n|n rnm`

{adnj kbfn|nb n{nq uandbvnvb- Vadnmiq{mrn kb{acqonm |amraene {auinkbmrn

|amrbc|nm nm vajbm``n kn|n{ kbdnoqonm {bmknonm |auenbonm-

Mnhnubm *5


21/69

|amkao kbvaeq{ iq`n kam`nm nm``nunm v{nu{a`bv-

;- Camquq{ ebknm`mrn$ nm``nunm {aukbub knub9

n- Nm``nunm G|aunvbgmnd *g|aun{bgmnd eqkà{" nkndnj nm``nunm

qm{qo camrqvqm dn|gunm dnen'uq`b- Fgm{gj9 nm``nunm |amiqndnm$nm``nunm ebnrn |neubo$ nm``nunm ebnrn enjnm enoq$ nm`ùnm

ebnrn {amn`n oauin dnm`vqm`$ nm``nunm ebnrn gxaujank |neubo$

knm nm``nunm eaenm qvnjn-

e- Nm``nunm oaqnm`nm *hbmnmfbnd eqkà{" nkndnj nm``nunm qm{qo

camrqvqm nm``nunm maunfn- Fgm{gj9 nm``nunm onv$ nm``nunm

|bq{nm`$ nm``nunm vakbnnm$ nm``nunm q{nm`$ knm nm``nunm maunfn-

1- Camquq{ oacnc|qnm camrqvqm$ nm``nunm {aukbub knub9

n- Nm``nunm Ogc|uajamvbh *fgc|uajamvbxa eqkà{" nkndnj

unmònbnm knub eauen`nb iambv nm``nunm rnm` kbvqvqm vafnun

damòn|- Nm``nunm ogc|uajamvbh cauq|nonm |au|nkqnm knub

nm``nunm g|aunvbgmnd knm nm``nunm oaqnm`nm rnm` kbvqvqm

vafnun damòn|-e- Nm``nunm |nuvbnd *|nu{bnddr eqkà{" nkndnj nm``nunm rnm`

kbvqvqm vafnun {bkno damòn| n{nq nm``nunm rnm` jnmrn

camrqvqm en`bnm nm``nunm {au{am{q vnin- Fgm{gj9 onuamn

oa{auen{nvnm oacnc|qnm$ cnon jnmrn kn|n{ camrqvqm nm``nunm

g|aunvbgmnd-

8- Camquq{ hqm`vbmrn$ nm``nunm {aukbub knub9

n- Nm``nunm {au{am{q *n||ug|ubn{bgm eqkà{" nkndnj nm``nunm

rnm` kb|auqm{qoonm en`b {qiqnm {au{am{q knm {bkno egdaj

kb`qmnonm qm{qo cnmhnn{ dnbm-

e- Nm``nunm obmauin *|auhgucnmfa enkà{" nkndnj nm``nunm rnm`

kbvqvqm eauknvnuonm hqm`vb oa`bn{nm rnm` kbdnoqonm kndnc

gu`nmbvnvb *|auqvnjnnm"- Cbvndmrn qm{qo cambdnb n|nonj ebnrn

*eaenm" rnm` kboadqnuonm gdaj cnvbm`#cnvbm` no{bxb{nv {bkno

cadnc|nqb en{nv-

0- Camquq{ ca{gka |amam{qnm jnu`n |gogo *|am`jnu`n|gogonm"

|ugkqo$ nm``nunm {aukbub knub9

n- Nm``nunm {unkbvbgmnd *{unkb{bgmnd eqkà{" n{nq nm``nunm

ogmxamvbgmnd *fgmxam{bgmnd eqkà{" {aukbub n{nv nm``nunm eauknvnu

hqm`vbgmnd knm nm``nunm eauknvnu vbhn{- Nm``nunm eauknvnu

hqm`vbgmnd *hqmf{bgmnd envak eqkà{" nkndnj nm``nunm rnm` kbeqn{

kam`nm cam``qmnonm ca{gka |am`jnu`n|gogonm |amqj *hqdd

fgv{bm`" knm eauhqm`vb qm{qo camrqvqm nm``nunm bmkqo n{nq

nm``nunm {a{n|- Nm``nunm eauknvnu vbhn{ *fjnunf{aubv{bf envakeqkà{" nkndnj nm``nunm rnm` kbeqn{ kam`nm cam``qmnonm

ca{gka |am`jnu`n|gogonm xnubneda *xnubneda fgv{bm`" knm

eauhqm`vb qm{qo camrqvqm nm``nunm xnubnead-

e- Nm``nunm eauknvnu oa`bn{nm *nf{bxb{r envak eqkà{" nkndnj

nm``nunm rnm` kbeqn{ kam`nm cam``qmnonm ca{gka

|am`jnu`n|gogonm eauknvnu oa`bn{nm *nf{bxb{r envak fgv{bm`" knm

eauhqm`vb qmq{o camrqvqm nm``nunm xnubnead knm nm``nunm



22/69

bmkqo-

E- \amrqvqmnm Nm``nunm Cn{aubnd \ugrao

Pqdhunc B- Auxbnm{g *5- V|avbhbonvb cn{aubnd rnm` kb`qmnonm-5- Opnm{b{nv cn{aubnd rnm` kbeq{qjonm6- Qib fgen jnuqv kbdnoqonm {aujnkn| va{bn| cn{aubnd rnm` kb|audqonm vaeadqc

cn{aubnd kb{aubcn-



23/69

Kam`nm cam``qmnonm ubmfbnm rnm` {aufnm{qc kndnc kgoqcam ogm{uno$

ogm{uno{gu jnuqv camam{qonm |acnvgo cn{aubnd rnm` nonm kb`qmnonm-

Cn{aubnd vacam{nun nkndnj cn{aubnd rnm` kbeq{qjonm gdaj ogm{uno{gu

kndnc cacenm`qm |ugrao$ {a{n|b {bkno nonm caminkb en`bnm knub enm`qmnm

va{adnj kb`qmnonm *cn{aubnd bmb nonm kbvbm`obuonm"- Iambv cn{aubnd bmb {bkno

kbfnm{qconm kndnc ogm{uno$ vajbm``n ogm{uno{gu eaenv camam{qonm vamkbub

cn{aubnd rnm` kbeq{qjonm eavau{n |acnvgomrn- Kndnc ogm{uno$ ogm{uno{gu {bkno

nonm camkn|n{ |acenrnunm aov|dbvb{ qm{qo iambv cn{aubnd bmb- Vajbm``n$

|adnovnmnnm jnuqv cacnvqoonm ebnrn cn{aubnd bmb oa kndnc ebnrn |adnovnmnnm

eauen`nb |aoauinnm rnm` {aucnvqo kndnc ogm{uno- Ogm{uno{gu vakn|n{ cqm`obm

eau{bmkno jn{b#jn{b kam`nm jnun|nm cn{aubnd bmb kn|n{ kb`qmnonm oacendb kndnc

|aoauinnm dnbm-

Oa`bn{nm av{bcnvb cauq|nonm knvnu qm{qo caceqn{ vbv{ac |acebnrnnm

knm inkpnd |adnovnmnnm ogmv{uqovb$ qm{qo cauncndonm oainkbnm |nkn |ugvav

|adnovnmnnm vau{n caceaub mbdnb |nkn cnvbm`#cnvbm` oainkbnm- Oa`bn{nm av{bcnvb

kbdnoqonm kam`nm {audaebj knjqdq cac|adninub `ncenu uamfnmn knm v|avbhbonvb-

Eauknvnuonm `ncenu uamfnmn kn|n{ kboa{njqb cn{aubnd rnm` mnm{bmrn nonm

kb`qmnonm- \am`jb{qm`nm oaeq{qjnm kn|n{ kbdnoqonm vafnun {adb{b knm oacqkbnm

kb{am{qonm jnu`nmrn- Kndnc cadnoqonm oa`bn{nm av{bcnvb$ vagunm` av{bcn{gu

jnuqv cacnjncb |ugvav ogmv{uqovb vafnun camradquqj$ {aucnvqo iambv knm

oaeq{qjnm cn{aubnd kbkndnc |ugrao onuamn hno{gu {auvaeq{ kn|n{ cac|am`nuqjb

ebnrn ogmv{uqovb-

Oa`bn{nm av{bcnvb kndnc |ugrao ogmv{uqovb kbdnoqonm kam`nm {qiqnm



24/69

{au{am{q$ {au`nm{qm` |nkn vbn|n rnm` caceqn{mrn- \bjno gpmau caceqn{ av{bcnvb

kam`nm {qiqnm qm{qo camkn|n{onm bmhgucnvb vaiadnv#iadnvmrn {am{nm` ebnrn rnm`

jnuqv kbvakbnonm qm{qo cauandbvnvbonm |ugraomrn- Jnvbd av{bcnvb bmb kbvaeq{

kam`nm GA *Gpmau Av{bcn{a" n{nq AA *Am`bmaau Av{bcn{a"- \bjno ogm{uno{gu

caceqn{ av{bcnvb kam`nm {qiqnm qm{qo oa`bn{nm |amnpnunm {aujnkn| |ugrao

ogmv{uqovb-

Ogm{uno{gu nonm cacamnm`onm dadnm` ibon |amnpnunm rnm` kbniqonm

camkaon{b GA'AA- kndnc camam{qonm jnu`n |amnpnunm$ ogm{uno{gu jnuqv

cacnvqoonm nv|ao#nv|ao dnbm rnm` vaob{numrn eau|am`nuqj {aujnkn| ebnrn

|ugrao mnm{bmrn-

Camquq{ Auxbnm{g *5


25/69

|nmb{bn nm``nunm- Kndnc hqm`vb |bc|bmnm oaqnm`nm ebnvnmrn ob{n iqc|nb vagunm`

kbuao{qu eqkà{ n{nq vagunm` kbuao{qu |auamfnmnnm knm |amàmkndbnm rnm`

kbeaenmb kam`nm {nm``qm` inpne |am`npnvnm v{nh-

\bc|bmnm |auqvnjnnm iadnv cac|qmrnb {nm``qm` inpne {aunojbu n{nv

|amrqvqmnm nm``nunm nonm {a{n|b jnuqv nkn |aceaenmnm {nm``qm` inpne rnm`

vaininu |nkn |bc|bmnm dbmb knm v{nh- \bc|bmnm dbmb |nkn knvnumrn jnuqv kbeaenmb

{nm``qm` inpne$ cacnvqoonm bm|q{ knm oa|q{qvnm g|aunvbgmnd oakndnc

|auamfnmnnm$ cacamqjb knm cadnovnmnonmmrn- \nkn |amrqvqmnm nm``nunm$

|bc|bmnm dbmb kbboq{vau{nonm$ onuamn |nkn knvnumrn nm``nunm nkndnj vaen`nb

unmfnm`nm qm{qo cacenm{q cnmniau |nkn |gvbvb dbmb kndnc cadnovnmnonm

{nm``qm` inpne cauaon knm jnuqv cacboqd {nm``qm` inpne |amqj n{nv uamfnmn

{auvaeq{- Vajbm``n |acbc|bm v{nh jnuqv kbeaenmb kam`nm {nm``qm` inpne qm{qo9

>- Caunmfnm` knm cac|auenbob vbv{ac *vaen`nb dnpnm knub caceaubonm bm|q{oa|q{qvnm g|aunvbgmnd"-

5- Cam`npnvb knm camòggukbmnvb indnmmrn vbv{ac-6- Caceaubonm enm{qnm {aombv$ nmndbvn knub vnunm oa|nkn cnmniau dbmb-;- Camàcenmònm knm cacen`bonm dn|gunm |adnovnmnnm-

Oafamkuqm`nm rnm` {bceqd eadnonm`nm bmb camqmiqoonm$ enjpn vaen`bnm

eavnu knub |auqvnjnnm rnm` kboadgdn kam`nm enbo$ cacnonb vafnun dqnv vqn{q

|nmb{bn nm``nunm n{nq ogcb{a nm``nunm- \nmb{bn nm``nunm qcqmrn eaunkn dnm`vqm`

kbenpnj kbuaovb- Vaene q{ncnmrn onuamn enbo kndnc |amrqvqmnmmrn cnq|qm

|adnovnmnnmmrn nm``nunm |audq cadben{onm |auvgmndbn knub eauen`nb hqm`vb

g|aunvbgmnd |auqvnjnnm- Kam`nm camac|n{onm |nmb{bn nm``nunm vafnun dnm`vqm`



26/69

kbenpnjmrn$ cnon kbjnun|onm nm``nunm rnm` {auvqvqm mnm{bmrn nonm cac|augdaj

kqoqm`nm vafnun |amqj knub vacqn en`bnm rnm` nkn kndnc |auqvnjnnm- Vajbm``n

nm``nunm eamnu#eamnu nonm cauq|nonm ndn{ en`b cnmniacam qm{qo cam``aunoonm

vau{n cam`nunjonm oa`bn{nm#oa`bn{nm vadquqj en`bnm- \nmb{bn nm``nunm bmb {aukbub

knub kbuao{qu q{ncn knm kbuao{qu dnbmmrn {aucnvqo |bc|bmnm nm``nun-

[q`nv ogcb{a nm``nunm n{nq |nmb{bn nm``nunm camquq{ Jnunjn| *5


27/69

|aoauinnm rnm` vaeamnumrn kbkndnc camrqvqm nm``nunm ebnvnmrn kbdnoqonm

cnvbm`#cnvbm` en`bnm$ un|n{ ogcbvb nm``nunm daebj enmrno eauvbhn{ un|n{

oggukbmnvb rnm` eauhqm`vb caceam{qo oavaunvbnm |amkn|n{ n`nu |amrqvqmnm

nm``nunm kn|n{ eauindnm kam`nm enbo |audq kb{a{n|onm vqn{q |akgcnm |amrqvqmnm

nm``nunm vafnun {au|aubmfb knm iadnv n`nu va{bn| en`bnm kndnc |adnovnmnnm kn|n{

cam`boq{b |akgcnm {auvaeq{-

Camquq{ Jnunjn| *5


28/69

{aombo cnmniacam rnm` enbo knm {a|n{ qm{qo caceadb$ camrbc|nm$

camkbv{ubeqvbonm$ knm cam`jb{qm` cn{aubnd ogmv{uqovb caminkb vnm`n{ |am{bm`-

Oa`n`ndnm cam``qmnonm knm camin`n vbv{ac cnmniacam rnm` vavqnb

qm{qo cn{aubnd ogmv{uqovb nonm eaunoben{ equqo en`b oacniqnm knm va`b hbmnmvbnd

|adnovnmnnm |aoauinnm rnm` nm{nun dnbm camfnoq|9

>- [bkno {auvakbnmrn cn{aubnd |nkn vnn{ kb|audqonm-5- Cn{aubnd rnm` nonm kb`qmnonm uqvno-6- Cn{aubnd rnm` {auvakbn {bkno cacamqjb |auvrnun{nm vavqnb kam`nm v|avbhbonvb-

Qm{qo camincbm cnmniacam cn{aubnd rnm` eamnu$ va{bn| |ugvav

cnmniacam cn{aubnd jnuqv eamnu#eamnu kbdnovnmnonm vafnun ahao{bh- Oa`n`ndnm

kndnc camindnmonm vqn{q |ugvav n{nq daebj nonm camraeneonm oa`n`ndnm

camradquqj knub |ugrao cn{aubnd knm nonm cam`jnvbdonm |ugrao ogmv{uqovb rnm`

cnjnd- Nkn|qm |ugvav rnm` kbcnovqk nkndnj vaen`nb eauboq{9

>- \acbdbjnm cn{aubnd\acbdbjnm cn{aubnd kndnc vqn{q |ugrao vnm`n{ kb{am{qonm gdaj ubmfbnm rnm`

{au{aun kndnc `ncenu oauin knm v|avbhbonvb- Eaeaun|n cn{aubnd |aucnmam

kndnc |ugrao {bkno cacbdbob v|avbhbonvb rnm` {a|n{$ {a{n|b jnmrn kb{am{qonm

obmauin rnm` jnuqv kbeaubonmmrn-

5- \acbdbjnm |acnvgo cn{aubnd\acbdbjnm |acnvgo cn{aubnd en`b ogm{uno{gu eauknvnuonm jnu`n {auamknj$

mncqm hno{gu dnbm rnm` jnuqv kb|au{bcenm`onm vaeadqc cacq{qvonm nkndnj9

n- Oanmkndnm |acnvgo-e- Qoqunm |acnvgo-



29/69

f- Dnrnmnm |qumn iqnd rnm` kb{npnuonm |acnvgo-k- Oqndb{nv cn{aubnd rnm` kb|nvgo-a- Oacnc|qnm |acnvgo qm{qo camrakbnonm cn{aubnd kndnc oanknnm {bkno

{auinkpnd-

6- \aceadbnm cn{aubnd\aceadbnm cn{aubnd kbcqdnb knub vagunm` caceq{qjonm cn{aubnd {au{am{q qm{qo

cadnovnmnonm oa`bn{nm {au{am{q rnm` eaujqeqm`nm kam`nm |ugrao- Oacqkbnm$

vavagunm` rnm` eaupamnm` camrbn|onm vaeqnj vqun{ |aucbm{nnm cn{aubnd

rnm` kb|audqonm knm camrnc|nbonm vqun{ |aucbm{nnm {auvaeq{ oa|nkn |a{q`nv

|aceadbnm |amkada`nvbnm oa|nkn gunm`#gunm` rnm` kbbybmonm qm{qo caceqn{

vqun{ |aucbm{nnm jnuqv kbeaubonm vavqknj |ambdnbnm vafnun eaujn{b#jn{b knub

gunm` rnm` {audben{-

\auvbn|nm caceqn{ vqun{ |aucbm{nnm jnuqv cac|aujn{bonm pno{q rnm`

kbeq{qjonm nm{nun |auvbn|nm vqun{ |aucbm{nnm knm |amraunjnm cn{aubnd rnm`

vbn| |nonb- Vqun{ |aucbm{nnm rnm` dam`on| kb{qiqonm oa|nkn |a{q`nv

|aceadbnm rnm` nonm cacaubovn vqun{ |aucbm{nnm {auvaeq{-

\am`amkndbnm |aceadbnm kbfn|nb gdaj |a{q`nv |aceadbnm kam`nm

cam``qmnonm vaeqnj eqoq |avnmnm |aceadbnm- Eqoq |avnmnm |aceadbnm

{aukbub knub vaiqcdnj va{ dacenu oau{nv- Va{bn| va{ knub eqoq {auvaeq{ kbeaub

mgcgu vafnun eau{quq{ vaen`nb uahauamvb- [bn| va{ {aukbub knub rnm` nvdb knm

vaiqcdnj `nmknnmmrn *fg|r"- Nvdb knm `nmknnm knub va{ rnm` vncn cac|qmrnb

mgcgu rnm` vncn-

Kndnc cadnovnmnonm cnmniacam cn{aubnd ogmv{uqovb rnm` enbo$ eqoq |avnmnm



30/69

|aceadbnm kbvbc|nm |nkn {ac|n{ rnm` ncnm- Jnmrn |a{q`nv |aceadbnm vnin

rnm` kn|n{ cam`ncebd eqoq kam`nm {qiqnm vq|nrn daebj cqknj qm{qo

cadnoqonm ogm{ugd ojqvqvmrn |bjno rnm` kbeaub {nm``qm` inpne |amqj-

Ubmfbnm vajqeqm`nm kam`nm |aceadbnm cn{aubnd jnuqv kbcnvqoonm |nkn eqoq

|avnmnm |aceadbnm gdaj |a{q`nv |aceadbnm-

;- \am`bubcnm cn{aubnd\nkn vnn{ `nmknnm vqun{ |aucbm{nnm |aceadbnm$ |a{q`nv en`bnm |am`bubcnm

cam`ncebd vacqn {bmknonm rnm` kb|audqonm qm{qo camincbm enjpn enjnm

rnm` eamnu kn|n{ kbobubc |nkn {ac|n{ rnm` {a|n{ kndnc pno{q rnm` kbcbm{n-

[q`nv en`bnm |am`bubcnm nkndnj cacaubovn |acnvgo cn{aubnd qm{qo

camincbm |acnvgo cnc|q |acnvgo cn{aubnd rnm` kbeq{qjonm knm

|amraunjnm cn{aubnd kn|n{ kbdnoqonm |nkn {ac|n{ knm pno{q rnm` eamnu-

[q`nv en`bnm |am`bubcnm vnm`n{ |am{bm` vajbm``n ogm{uno{gu caceq{qjonm

vn{q en`bnm |am`bubcnm qm{qo camincbm enjpn cn{aubnd rnm` eamnu

kbvaunjonm |nkn pno{q knm {ac|n{ rnm` vavqnb- Onuamn oa`n`ndnm kndnc jnd

{auvaeq{ camraeneonm oa{audncen{nm |aoauinnm rnm` |nkn nojbumrn

camraeneonm |acenm`qmnm rnm` {bkno ahbvbam knm {bkno aogmgcbv- Kndnc jnd

bmb en`bnm |am`bubcnm eau{bmkno va|au{b vaiambv |auqmkbm`nm n{nq n`am qm{qo

ogm{uno{gu knm |acnvgo vafnun eauvncn#vncn-

1-

\amaubcnnm cn{aubnd

Cn{aubnd#cn{aubnd rnm` kbn|vgo |nkn ogm{uno{gu vaen`nb vqn{q jnvbd knub vqun{

|aucbm{nnm |aceadbnm jnuqv kb|aubovn |nkn vnn{ kbvaunjonm- Vaeadqc cn{aubnd

kbegm`onu |a{q`nv `qknm` jnuqv cacaubovn enjpn cn{aubnd#cn{aubnd rnm`



31/69

kbvaunjonm eamnu#eamnu kb|avnm rnm` cauq|nonm en`bnm knub |ugrao- Jnd rnm`

|audq kb|aubovn gdaj |a{q`nv `qknm` nkndnj9

n- Cn{aubnd rnm` kbvaunjonm {adnj kbqib fgen knm kbva{qiqb vavqnb kam`nmv|avbhbonvb-

e- Oqnm{b{nv cn{aubnd jnuqv vncn knm vavqnb kndnc |amraunjnm knm|aucbm{nnm-

f- Oqndb{nv cn{aubnd *cauo" jnuqv vncn kndnc fn{n{nm |amraunjnm-k- Cn{aubnd rnm` kbvaunjonm kndnc quq{nm enbo-

8- \amrbc|nmnm cn{aubnd\a{q`nv àkqm` eau{nm``qm` inpne camin`n |amrbc|nmnm vacqn cn{aubnd

nm{nun pno{q kbvaunjonm oa|nkn |bjno |ugrao vnc|nb kam`nm cn{aubnd

kboadqnuonm knub `qknm` qm{qo kb`qmnonm kndnc |ugrao- Nv|ao q{ncn

cnmniacam cn{aubnd nkndnj nv|ao oancnmnm hbvbo knm vadndq vbn| *nxnbdbebdb{r"-

\acaubovnnm vafnun |aubgkbo {aujnkn| cn{aubnd rnm` kbvbc|nm jnuqv kbnknonm

qm{qo cac|auoqn{ fn{n{nm |a{q`nv `qknm` knm {bmknonm rnm` {a|n{ kbdnoqonm

ebdn iqcdnj cn{aubnd rnm` kbvbc|nm {bkno vavqnb kam`nm fn{n{nm-

0- \amàdqnunm cn{aubnd\a{q`nv jnuqv camincbm enjpn enunm` rnm` kboadqnuonm knub `qknm`

kb`qmnonm qm{qo oa|am{bm`nm |adnovnmnnm |ugrao knm vavqnb kam`nm knh{nu

ubmfbnm kndnc eaub{n nfnun- Eaub{n nfnun |amàdqnunm knub `qknm` jnuqv

kb|aubovn gdaj rnm` eau{nm``qm` inpne qm{qo camincbm cn{aubnd rnm` kbncebd

knub `qknm` kbeq{qjonm knm eamnu#eamnu kb`qmnonm kndnc |ugrao vau{n

bmhgucnvb rnm` {aukn|n{ kndnc eaub{n nfnun nkndnj eamnu rnb{q kb|audqonm



32/69

kndnc |ugrao- [nm``qm` inpne n{nv oancnmnm enjnm ogmv{uqovb rnm` jnuqv

kboacendbonm jnuqv {a{n| n{nv mncn gunm` rnm` eau{nm``qm` inpne n{nv

kboadqnuonmmrn enunm` {auvaeq{- \a{q`nv `qknm` iq`n jnuqv camincbm enjpn

vacqn enunm` rnm` kb|qdnmònm {adnj kbeauvbjonm knm kn|n{ eaug|aunvb |amqj-

Ebdn kbeq{qjonm |auenbonm$ |a{q`nv `qknm` jnuqv cac|auenbob vafa|n{mrn$

vajbm``n enunm` {auvaeq{ {auvakbn ebdn kbeq{qjonm-

F- Nm``nunm Cn{aubnd Vaen`nb Ndn{ \amàmkndbnm Ebnrn \ugrao

\amàmkndbnm kn|n{ kb|njncb cauq|nonm dnmònj#dnmònj rnm` jnuqv

kbvbn|onm knm kb{ac|qj vq|nrn rnm` kbuamfnmnonm kn|n{ kbfn|nb$ kbuandbvnvbonm$

knm vq|nrn jnvbd rnm` kbbm`bmonm vavqnb kam`nm rnm` vavqm``qjmrn- Va|au{b rnm`

{adnj kbiadnvonm vaeadqcmrn$ nm``nunm nkndnj vndnj vn{q ndn{ rnm` vaubm`

kb`qmnonm vaen`nb |amàmkndbnm ebnrn rnm` cacqvn{onm |nkn hno{gu oqm{b{nv knm

jnu`n vn{qnm ebnrn qm{qo camin`n oavavqnbnm nm{nun |auamfnmnnm knm

|adnovnmnnm-

\amàmkndbnm cauq|nonm en`bnm knub hqm`vb cnmniacam rnm` eauq|nrn

n`nu uamfnmn rnm` {adnj kb{a{n|onm kn|n{ {aufn|nb vaen`nbcnmn cav{bmrn-

\amàmkndbnm camfnoq| q|nrn cacaubovn n|nonj vacqn {auinkb vavqnb kam`nm

uamfnmn rnm` kb{a{n|onm knm |ubmvb| rnm` kbnmq{ iq`n kbcnovqkonm qm{qo

camà{njqb |amrbc|nm`nm rnm` cqmòbm {auinkb n`nu kn|n{ kbjbmknub kbcnvn

rnm` nonm kn{nm`-

Camquq{ Fnu{au knm Qvur *5


33/69

cacnv{bonm enjpn jnvbdmrn eaunkn |nkn en{nvnm rnm` kbbm`bmonm-

Jnvbd no{qnd qm{qo va{bn| no{bxb{nv kbenmkbmònm kam`nm uamfnmn$

knm ibon nkn |aueaknnm rnm` vb`mbhbonm$ {bmknonm |auenbonm kn|n{

kbdnoqonm-

[qiqnm |amàmkndbnm nkndnj cam`qvnjnonm n`nu n|n rnm`

kbuamfnmnonm vavqnb kam`nm oamrn{nnm- Vaknmònm {qiqnm |amàmkndbnm

nm``nunm nkndnj cam`qvnjnonm n`nu vavqnb kam`nm uandbvnvbmrn vajbm``n

|ugùnc#|ugùnc rnm` kbeqn{ kn|n{ eauindnm kam`nm vacav{bmrn-

Knub kahbmbvb kbn{nv kn|n{ kbvbc|qdonm enjpn |amàmkndbnm kn|n{

kbnm``n| vaen`n no{bxb{nv qm{qo camacqonm knm camòguaovb |amrbc|nm`nm#

|amrbc|nm`nm kndnc jnvbd rnm` kbfn|nb knub no{bxb{nv#no{bxb{nv rnm` n|nebdn

kndnc |adnovnmnnmmrn kb{acqonm |amrbc|nm`nm cnon kbnknonm {bmknonm

|auenbonm n`nu uamfnmn vaindnm kam`nm |adnovnmnnm-

Camquq{ Mnvajn{qm *5;" 9 \amàmkndbnm ebnrn cauq|nonm

vaunmònbnm dnmònj#dnmònj cqdnb knub |amrqvqmnm vn{q uamfnmn ebnrn

vnc|nb oa|nkn {bmknonm rnm` |audq kbdnoqonm ibon {aukn|n{ |aueaknnm rnm`

vqknj kb{a{n|onm *uamfnmn" kam`nm rnm` vavqm``qjmrn *uandbvnvb"-

\amàmkndbnm ebnrn {bkno kn|n{ kb|bvnjonm kam`nm cnmniacam rnm`

ahao{bh- Gdaj vaene b{q $ |amàmkndbnm ebnrn jnuqv cauq|nonm uamfnmn rnm`

kbkqoqm` gdaj vadquqj nm``g{n |auqvnjnnm- \amàmkndbnm ebnrn camfnoq|

vn{q |aoauinnm ebcebm`nm knm |am`nunjnm n{nv qmvqu ebnrn knub enunm` rnm`

kbjnvbdonm- \amàmkndbnm ebnrn |nkn vn{q {njn| kndnc |ugvavmrn$ nojbumrn

nonm cacenmkbmònm nm{nun ebnrn v{nmknu kam`nm ebnrn rnm` vavqm``qjmrn-

Mavajn{qm *5;" camàcqonm enjpn |nkn knvnumrn$

|amàmkndbnm ebnrn kn|n{ kben`b kndnc ac|n{ dnmònj$ vaen`nb eauboq{9



34/69

>- Camfnub knvnu#knvnu knm cama{n|onm v{nmknu qm{qo ebnrn-5- Cacenmkbmònm nm{nun ebnrn v{nmknu kam`nm ebnrn rnm`

vavqm``qjmrn-

6- camfnub knm camam{qonm en`bnm gu`nmbvnvb |auqvnjnnm n{nq|qmkbdqnumrn rnm` eau{nm``qm` inpne n{nv nknmrn |amrbc|nm`nm-

;- cadnoqonm {bmknonm |auenbonm qm{qo cam`qunm`b n{nqcam`nojbub |amrbc|nm`nm-

\amàmkndbnm ebnrn jnmrn kn|n{ {audnovnmn n|nebdn qm{qo va{bn|

|amrbc|nm`nm rnm` |am{bm` n{nv ebnrn v{nmknu kbdnoqonm {bmknonm |auenbonm-

\auamfnmnnm {nm|n |amàmkndbnm nonm caminkb vbn#vbn- Vaendbomrn vqn{q

|amàmkndbnm {bkno nonm kn|n{ {audnovnmn {nm|n nknmrn |auamfnmnnm- \auamfnmnnm

knm |amàmkndbnm cauq|nonm vaen`bnm knub hqm`vb#hqm`vb cnmniacam vau{n

eau|aunm kndnc camfn|nq {qiqnm rnm` vqknj kb{a{n|onm-

\amàmkndbnm ebnrn cn{aubnd camfnoq| |amrakbnnm cn{aubnd kam`nm

oqndb{nv knm oqnm{b{nv rnm` kb|audqonm |nkn pno{q knm {ac|n{ rnm` kb|audqonm

kndnc |ugvav iqcdnjmrn knm kb{nm``qm` inpneonm vafnun |amqj vau{n kb`qmnonm

vavqnb kam`nm nm``nunm- \amàmkndbnm ebnrn cn{aubnd |ugrao eau{qiqnm qm{qo9

>- Cam`jbmknub |acegugvnm cn{aubndKam`nm nknmrn nm``nunm cn{aubnd cnon kn|n{ kb|augdaj vqn{q v{nmknu rnm`

oacqkbnm kb`qmnonm vaen`nb vqn{q nfqnm kndnc |am``qmnnm cn{aubnd kndnc

|ugrao-

5- Cam`qunm`b n{nq camfa`nj |amqmknnm |amàuinnm |ugrao onuamn oaoqunm`nmcn{aubnd-

6- Cam`qunm`b uavbog oauq`bnm n{nq oafqunm`nmNm``nunm cn{aubnd vaen`nb ndn{ |amàmkndbnm eau|aunm vaen`nb nfqnm

*eamfjcnuo" rnm` kn|n{ cam`bkam{bhbonvb nknmrn oa{bkno eauavnm rnm` cqmòbm



35/69

kbvaeneonm gdaj oafqunm`nm vajbm``n kn|n{ cacbmbcndbvnvb uavbog oauq`bnm rnm`

{bceqd-

Vaen`nbcnmn rnm` {adnj kbqunbonm vaeadqcmrn enjpn oa`qmnnm nm``nunm

nkndnj vaen`nb |akgcnm oauin$ |auamfnmnnm knm |amàmkndbnm- Knub oa`qmnnm

nm``nunm {auvaeq{ kn|n{ kbdbjn{ onb{nm nm{nun uamfnmn knm |amàmkndbnm- Uamfnmn

kndnc jnd bmb nkndnj nm``nunm rnm` {adnj kbva{qiqb$ jnd bmb eaunu{b enjpn

|auqvnjnnm nonm eauqvnjn camfn|nb n|n rnm` {adnj kb{a{n|onm kndnc nm``nunm

{auvaeq{ knm vaondb`qv camàmkndbonm iqcdnj oa`bn{nm kndnc camfn|nb n|n rnm`

{adnj kb{a{n|onm {auvaeq{- \amàmkndbnm {auqv kbdnoqonm vafnun {auqv camauqv$

eqonm jnmrn |ambdnbnm {aujnkn| jnvbd oauin$ {a{n|b iq`n jnuqv kbdnoqonm {aujnkn|

oa`bn{nm rnm` vaknm` eauindnm- Nkn jnd rnm` |audq kb|aujn{bonm kndnc cadnoqonm

hqm`vb |amàmkndbnm vqn{q nm``nunm kbcnmn |amàmkndbnm bmb eauvbhn{ camfa`nj$

camin`n n{nq cadbmkqm`b rnb{q9

>- Vq|nrn uandbvnvb eauindnm vavqnb kam`nm uamfnmn-5- Vakn|n{ cqmòbm {bkno {auinkb |amrbc|nm`nm kndnc |adnovnmnnm n{nq

uandbvnvb-

6- Ibon {au|novn jnuqv nkn |amrbc|nm`nm$ |amrbc|nm`nm b{q {adnj kboa{njqbknm kbnm{bvb|nvb$ vajbm``n knc|nomrn {adnj kb|aujb{qmònm knm kn|n{

kbcbmbcndonm-



36/69

Fgm{gj |amrnibnm nm``nunm ebnrn cn{aubnd9

[nead 5->

NM@@NUNM EBNRN CN[AUBND[GPAU NM[AMN \ACNMFNU

Mg- Qunbnm Enmrno Qmb{ Jnu`n Vn{qnm

*U|"

Jnu`n

*U|"

>- \nvbu >$5 c6

0-


37/69

[nead 5-6

\auenmkbm`nm Nm``nunm knm Uandbvnvb Ebnrn Cn{aubnd

[GPAU NM[AMN \ACNMFNU

Mg- Qunbnm Qmb{

Eqk`a{ Uandbvnvb

Enmrno Jnu`n Vn{qnm*U|"

Jnu`n*U|"

Enmrno Jnu`n Vn{qnm*U|"

>- \nvbu c6 >$5 0-


38/69

Nmndbvbv \amrbc|nm`nm Nm``nunm

\amrbc|nm`nm ebnrn cauq|nonm jnd ebnvn rnm` {auinkb- \amrbc|nm`nm bmb

{auinkb kbnoben{onm nknmrn |aueaknnm nm{nun nmòn eqkà{ kam`nm uandbvnvbmrn-

Jnd bmb kn|n{ kbcnodqcb cam`bm`n{ enjpn vbhn{ nm``nunm jnmrndnj {novbunm

vajbm``n oaoqn{nmmrn {au`nm{qm` |nkn oanknnm |nkn pno{q |aceqn{nm {novbunm-

\amrbc|nm`nm ebnrn kbnm``n| eqonm jnd rnm` nmaj vainqj |aueaknnm b{q cnvbj

eaunkn kndnc en{nv pninu-

\amrbc|nm`nm rnm` {auinkb jnuqv kbnmndbvbv qm{qo camà{njqb vaene#vaene

{auinkbmrn$ knm oacqkbnm kbfnub indnm oadqnu qm{qo cam`n{nvb |amrbc|nm`nm

{auvaeq{- Ebnvnmrn |auqvnjnnm jnuqv cama{n|onm qoqunm cnmn rnm` cav{b

kbdnoqonm bmxav{b`nvb knm cnmn rnm` {bkno |audq kbdnoqonm bmxav{b`nvb- V{nmknu

|amam{qnm bmb ebnvnmrn cadbjn{ eamahb{ fgv{mrn- Ibon ebnrn bmxav{b`nvb n{nv

|amrbc|nm`nm bmb daebj eavnu knub |nkn {novbunm rnm` kbjacn{ cnon jnuqv

kbdnoqonm bmxav{b`nvb- Vaendbomrn ibon rnm` kbjacn{ inqj daebj eavnu knub ebnrn

bmxav{b`nvb cnon jnuqv kbdnoqonm bmxav{b`nvb |amraene |amrbcenm`nm {nkb$

oafqndb kndnc jnd {au{am{q rnm` vbhn{mrn cn{aubnd n{nq eau|g{amvb uavbog eavnu

cnon oamkn{b|qm qoqunmmrn oafbd mncqm jnuqv caminkb enjnm bmxav{b`nvb-

Oa`qmnnmmrn nkndnj n`nu caminkb enjnm |adninunm qm{qo oa`bn{nm g|aunvb kbcnvn

rnm` nonm camkn{nm`-

Camquq{ Fnu{au knm Qvur *5"$ xnubnmfa ebnrn v{nmknu kben`b n{nv

kqn en`bnm rnb{q9

>- Ibon ebnrn nf{qnd cadaebjb v{nmknu cnon xnubnmvmrn nkndnj {bknocam`qm{qmònm$ onuamn oadaebjnm {auvaeq{ cacbdbob knc|no rnm` {bkno



39/69

cam`qm{qmònm {aujnkn| dnen-

5- Ibon ebnrn v{nmknu cadaebjb ebnrn nf{qnd cnon xnubnmvmrn nkndnjcam`qm{qmònm$ onuamn cacbdbob knc|no {aujnkn| dnen-

Vacqn xnubnmv ebnrn enbo rnm` cam`qm{qmònm n{nq cauq`bonm |audq

kbnmndbvbv kndnc unmòn |am`ncebdnm {bmknonm |auenbonm kndnc cnvn rnm` nonm

kn{nm`- [bmknonm |auenbonm bmb eauq|n |auenbonm n{nq uaxbvb {aujnkn| ebnrn

v{nmknu knm |auenbonm {aujnkn| fnun n{nq vbv{ac oauin knm vaen`nbmrn-

Vqceau |amrbc|nm`nm ebnrn cn{aubnd ebnvnmrn {auinkb onuamn9

>- Xnubnmv jnu`n cn{aubnd *cn{aubnd |ubfa xnubnmfa"Xnubnmv jnu`n cn{aubnd nkndnj cam`qoqu vadbvbj nm{nun iqcdnj rnm` kbenrnu

qm{qo oqnm{b{nv cn{aubnd {au{am{q knm rnm` vajnuqvmrn kbenrnu camquq{ v{nmknu

rnm` {adnj kb{a{n|onm- Kam`nm uqcqv vaen`nb eauboq{9

*jnu`n cn{aubnd nf{qnd jnu`n cn{aubnd v{nmknu" z oqnm{b{nv cn{aubnd nf{qnd

Fgm{gj9

Kn{n eauboq{ vaen`nb bdqv{unvb ondoqdnvb xnubnmv cn{aubnd qm{qo camiadnvonm

|aujb{qm`nm knm nmndbvbv |amrbc|nm`nm ebnrn rnm` kbncebd vndnj vn{q fgm{gj

cn{aubnd rnb{q enin vboq 1


40/69

n- eauknvnuonm xnubnm jnu`n eadb cn{aubnd vaeavnu9

*jnu`n cn{aubnd no{qnd jnu`n cn{aubnd v{nmknu" z oqnm{b{nv cn{aubnd rnm`

kbeadb

*U|- 5>--


41/69

ENE BBB

CA[GKA \AMADB[BNM

N- [ac|n{ knm Pno{q \amadb{bnm

[ac|n{ |amadb{bnm kndnc unm`on |amrqvqmnm voub|vb bmb nkndnj kb \[

Mbmkrn Onurn *\auvaug" Fnenm` Caknm rnm` eaudgonvb kb Idm-

Vbvbm`ncnm`nunin Oc 0 Caknm- \amadb{bnm kbdnoqonm |nkn eqdnm Iqdb 5


42/69

F- [aombo \am`qc|qdnm Kn{n

[aombo |am`qc|qdnm kn{n rnm` kb`qmnonm nkndnj vaen`nb eauboq{9

>- [ajmbo kgoqcam{nvb

Ca{gka |am`qc|qdnm kn{n kam`nm cam`nmndbvn kgoqcam#kgoqcam rnm`

nkn kb|auqvnjnnm va|au{b 9 uamfnmn |amrqvqmnmn dn|gunm nm``nunm cn{aubnd |ugrao

knm ebnrn cn{aubnd |ugrao-

5- [ajmbo pnpnmfnun

\am`qc|qdnm bmhgucnvb rnm` kb|augdaj kam`nm caceaubonm |au{nmrnnm#

|au{nmrnnm oa|nkn onurnpnm |auqvnjnnm kben`bnm oaqnm`nm' noqm{nmvb knm

en`bnm nkcbmbv{unvb-

n- En`nbcnmn |ugvav |amrqvqmnm nm``nunm cn{aubnd |ugrao rnm` kbeqn{ gdaj

|auqvnjnnm7

e- N|nonj nm``nunm cn{aubnd rnm` {adnj kbuamfnmnonm vavqnb kam`nm uandbvnvbmrn 7

f- N|nonj oqnm{b{nv cn{aubnd knm jnu`n cn{aubnd kn|n{ kbinkbonm vaen`nb ndn{

|amàmkndbnm ebnrn7

K- Ca{gka Nmndbvbv Kn{n

Kndnc jnd |am`nmndbvnnm kn{n rnm` {adnj kboqc|qdonm kndnc |amqdbvnm

voub|vb cnon |amqdbv cam``qmnonm ca{gka nmndbvbv kavoub|{bh kam`nm fnun

cam`qc|qdonm kn{n$ cam``gdgmònm$ cam`bm{au|uav{nvbonm knm oacqkbnm kbnmdbvn

vajbm``n cac|augdaj `ncenunm rnm` damòn| {am{nm` |ugvav |amrqvqmnm

nm``nunm cn{aubnd vaen`nb ndn{ |amàmkndbnm ebnrn-



43/69

ENE BX

JNVBD \AMADB[BNM

N- Kn{n \amadb{bnm

>- Vainunj Vbmòn{ \auqvnjnnm

\nkn cqdnmrn \[- Mbmkrn Onurn *\auvaug" Fnenm` Caknm nkndnj vqn{q

|auqvnjnnm enm`vn Eadnmkn rnm` eauàuno kbebknm` invn Ogmv{uqovb @amaund

Fgm{unf{gu Fbxbd nmk Am`bmaaubm` rnm` eauoakqkqonm kb Inonu{n kam`nm mncn

MX- Makaudnmkv Nacambm`cbq{ghgj Hn- J-H- Eauvncn rnm` kbvbmòn{ kam`nm

MX- Maaknc-

\nkn {nm``nd 6 Kavaceau >210 {adnj kbncebd ndbj gdaj \acaubm{nj

Ua|qedbo Bmkgmavbn eauknvnuonm \aun{qunm \acaubm{nj Mg- 56 {njqm >21:

kbmrn{nonm vaen`nb cbdbo \acaubm{nj Ua|qedbo Bmkgmavbn- Nojbumrn MX- Maaknc

caminkb \auqvnjnnm Ma`nun *\M" Mbmkrn Onurn eauknvnuonm \aun{qunm

\acaubm{nj ua|qedbo Bmkgmavbn Mg- 12 {njqm >28> rnm` eauoakqkqonm kb Inonu{n-

\nkn {nm``nd 6< Inmqnub {njqm >281 eauknvnuonm Oa|q{qvnm Kbuaovb \M-

Mbmkrn Onurn Mg- 2'BB'BI'>281 jnmrn kbeam{qo vn{q |aupnobdnm \M- Mbmkrn Onurn

kb Caknm- Kbvaeneonm gdaj {qm{q{nm |acenm`qmnm vnunmn knm |unvnunmn `qmn

camqminm` |acenm`qmnm mnvbgmnd$ cnon |aunmnm |auqvnjnnm ogmv{uqovb vnm`n{

kb|audqonm- Gdaj onuamn b{q kbdnoqonm |ambmòn{nm v{n{qv$ knub v{n{qv |aupnobdnm

cnminkb fnenm` \auqvnjnnm Ma`nun Mbmkrn Onurn {aujb{qm` cqdnb {nm``nd >8 Cab

>280$ rnm` kb|bc|bm gdaj Oa|ndn Fnenm` eauknvnuonm Oa|q{qvnm Kbuaovb \M-

Mbmkrn Onurn Mg- ;:'O\[V'VAOUK'>


44/69

Qmknm` Mg-2 {njqm>282 {am{nm` |ama{n|nm \aun{qunm \acaubm{nj \am``nm{b QQ

Mg- > {njqm >282 knm \aun{qunm \acaubm{nj Mg-> {njqm>282 *dacenu ma`nun Mg

;282 Mg- 5> knm \aun{qunm \acaubm{nj Mg-

>> {njqm >205$ Mg- >5 Iqm{g Vqun{ Oa|q{qvnm Cam{aub Oaqnm`nm UB Mg- OA\'2>

CO'BX6'>206$ {am{nm` |ama{n|nm cgknd \auqvnjnnm \auvaugnm *\auvaug" \[-

Mbmkrn Onurn$ |nkn {nm``nd >1 Cnua{ >206 {adnj kbkbubonm vqn{q Enknm Qvnjn

Cbdbo Ma`nun *EQCM" rnm` eaueam{qo |auvaug kam`nm mncn \[- Mbmkrn Onurn

rnm` kbmrn{nonm kndnc no{a mg{nubv Onu{bmb Cqdrnkb$ VJ Mg- 08 rnm` vafnun uavcb

kbvnjonm gdaj \caubm{nj UB {nm``nd 0 Cab >20;- Vadnmiq{mrn kb{a{n|onm |qdn

enjpn Indnm Da{iamk- C[- Jnurgmg Onxadbm` 55 Fnpnm` Inonu{n [bcqu vaen`nb

onm{gu |qvn{$ knm kbkbubonm onm{gu#onm{gu fnenm` knm kbxbvb kbknaunj#knaunj rnb{q9

n-- Fnenm` Vqcn{aun Q{nun

e- Fnenm` Vqcn{aun Vadn{nm

f- Fnenm` Inpn [am`nj knm Knaunj Bv{bcapn Rg`rnonu{n

k- Fnenm` Inpn [bcqu

a- Fnenm` Endb knm Mqvn [am``nun

h- Fnenm` Vqdnpavb knm Cndqoq

`- Fnenm` Bubnm Inrn

j- Kaxbvb Ogmv{uqovb knm \ug|au{b

Nkn|qm ebknm` qvnjn rnm` kbdnoqonm \[- Mbmkrn Onurn *\auvaug" Fnenm`

Vqcnm{aun Q{nun nkndnj9

n- Cadnoqonm qvnjn invn ogmv{uqovb *ogmvqd{nm" cnq|qm invn |adnovnmnnm



45/69

*ogm{uno{gu" rnm` cadb|q{b dbmòq| |adnrnmnm eauboq{ bmb9

>" Vquxar

5" Bmxav{b`nvb

6" \auamfnmnnm {aombo'kavnbm

;" \adnovnmnnm |acenm`qmnm

1" \am`npnvnm |acenm`qmnm

8" \amàdgdnnm |ugrao

0" Cnmniacam ogmv{uqovb

:" Uaonrnvn$ unmfnm` enm`qm$ knm |am`nknnm kndnc nu{b rnm` vadqnv#

dqnvmrn-

2" \acadbjnunnm$ |auenbonm knm uamgxnvb$ qm{qo enm`qmnm vb|bd$

àkqm`'nuvb{ao{qu$ caonmbond knm adao{ubond rnm` nm{nun dnbm camfnoq|

mncqm {bkno {auen{nv |nkn ebknm`#ebknm` bmkqv{ub$ |aujqeqm`nm knm

{unmv|gu{nvb$ |au{ncenm`nm$ amau`b$ {adaogcqmbonvb$ |au{nmbnm$

|amàcenm`nm vqceau nbu$ |unvnunmn og{n knm |acqobcnm$ gdnjun`n knm

oavajn{nm$ |nubpbvn{n knm |aukn`nm nm-

e- Cadnoqonm |aoauinnm uaonrnvn$ unmfnm` enm`qm$ |ugkqovb'|neubonvb'|aunob{nm$

|amiqndnm nm{nun dnbm ogc|gmam$ enjnm$ knm oadamòn|nm enm`qmnm ogmv{uqovb-

f- Cadnoqonm qvnjn |amàcenm`nm$ |acenm`qmnm$ |amiqndnm n{nq |amrapnnm

ebknm` uand{b rnm` cadb|q{b enm`qmnm knm onpnvnm vau{n cadnoqonm |am`qvnjnnm

knm |amàdgdnnm kb ebknm` |ug|au{b-

k- Cadnoqonm qvnjn |amrapnnm knm |amrakbnnm invn dnbmmrn kndnc ebknm`

|aundn{nm-



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5- V{uqo{qu gu`nmbvnvb

Qcqcmrn vqn{q gu`nmbvnvb enbo gu`nmbvnvb cnvvn cnq|qm gu`nmbvnvb

qvnjn$ jnuqvdnj cac|qmrnb v{uqo{qu gu`nmbvnvb n`nu |auindnmnm qvnjn kn|n{

eaudnm`vqm` kam`nm enbo$ vajbm``n {qiqnm |auqvnjnnm kn|n{ kbfn|nb kam`nm

ahao{bh- Rnm` caceaknonm v{uqo{qu gu`nmbvnvb |nkn |auqvnjnnm eavnu knm oafbd

nkndnj {bmòn{ oauqcb{nm cnvndnj rnm` kbjnkn|bmrn knm kbvavqnbonm kam`nm iambv

knm oa`bn{nm qvnjn rnm` kbindnmonm |auqvnjnnm-

\amrqvqmnm v{uqo{qu gu`nmbvnvb vavqnb kam`nm |ubmvb| gu`nmbvnvb rnm`

kbdnovnmnonm vaeadqc g|aunvb hbvbo |auqvnjnnm$ n`nu eauindnm vaen`nbcnmn

cav{bmrn- \aceam{qonm v{uqo{qu gu`nmbvnvb vafnun qcqc kbboq{b kam`nm

|amrqvqmnm nmndbvn inen{nm knm qunbnm inen{nm rnm` cac|au{a`nv kndnc

|acen`bnm |aoauinnm kndnc nu{b |aoauin camà{njqb vbn|n rnm` caminkb n{nvnm$

|aoauinnm n|n rnm` kbjnun|onm knubmrn knm n|n kboauinonm$ n|n rnm` caminkb jno

knm oapnibenmmrn knm dnbm vaen`nbmrn- Gdaj onuamn b{q$ v{uqo{qu gu`nmbvnvb vnm`n{

|am{bm` |aunmmrn qm{qo cam`jbmknub {auinkbmrn oa{bkno|nv{bnm kndnc

cadnovnmnonm no{bxb{nv#no{bxb{nv |auqvnjnnm-

V{uqo{qu gu`nmbvnvb \[- Mbmkrn Onurn *\auvaug" Fnenm` Vqcn{aun Q{nun

cauq|nonm v{uqo{qu gu`nmbvnvb `nubv *dbma gu`nmbyn{bgmnd v{uqf{qua" kb|bc|bm gdaj

vagunm` oa|ndn fnenm` rnm` cac|augdaj |amkada`nvbnm papamnm` knub onm{gu

|qvn{- Oa|ndn fnenm` caceaubonm papamnm` knm {q`nv oa|nkn cnvbm`#cnvbm`

oa|ndn en`bnm qm{qo camnm`nmb qmb{ oauinmrn cnvbm`#cnvbm -

\ama{n|nm v{uqo{qu gu`nmbvnvb |ugrao kbeaknonm kndnc {bmòn{nm#{bmòn{nm

eauknvnuonm hno{gu#hno{gu rnm` cac|am`nuqjb rnb{q eavnumrn mbdnb ogm{uno-



47/69

Vadnmiq{mrn |amqdbv nonm cam`qunbonm {q`nv knm {nm``qm` inpne cnvbm`#cnvbm`

en`bnm9

>- [q`nv knm [nm``qm` Inpne Oa|ndn Pbdnrnj B9

n- \amnm``qm` inpne |amqj vadquqj oa`bn{nm fnenm`#fnenm` rnm` nknkbdbmòq| pbdnrnj B-

e- Eau{nm``qm` inpne oa|nkn Oa|ndn Fnenm`-

5- [q`nv knm {nm``qm` inpne Oa|ndn Fnenm`

n- \am`nm``qm` inpne |amqj vadquqj oa`bn{nm |adnovnmn knm |amàmkndbnm

|ugrao#|ugrao kbdbmòq| fnenm -

e- Eau{nm``qm` inpne oa|nkn oa|ndn pbdnrnj-

f- [nmkn {nm`nm ogm{uno knm {n`bjnm |ugrao#|ugrao

6- [q`nv knm {nm``qm` inpne Oa|ndn en`bnm {aombo

n- \amnm``qm` inpne |amqj oa`bn{nm {aombo knm |acnvnunm vadquqj fnenm`#

fnenm` kndnc dbmòq| pbdnrnj-

e- Eau{nm``qm` inpne oa|nkn oa|ndn pbdnrnj knm oa|ndn ebug onm{gu |qvn{-

;- [q`nv knm {nm``qm` inpne oa|ndn en`bnm oaqnm`nm knm Vqceau Knrn Cnmqvbn-

n- \amnm``qm` inpne |amqj oa`bn{nm oaqnm`nm knm vqceau knrn cnmqvbn

fnenm`#fnenm` kndnc dbmòq| pbdnrnj-

e- Eau{nm``qm` inpne oa|nkn oa|ndn pbdnrnj knm oa|ndn ebug onm{gu |qvn{-

1- [q`nv knm {nm``qm` inpne \ugrao Cnmnàu

n- \amnm``qm` inpne |amqj oa`bn{nm |adnovnmnnm knm |amàmkndbnm vau{n

oaqnm`nm |ugrao-

e- Eau{nm``qm` inpne oa|nkn oa|ndn fnenm`-



48/69

f- Oggukbmnvb kam`nm |bjno gpmau' kbuaovb dn|nm`nm-

k- Xaubhbonvb ogm{uno knm {n`bjnm |ugrao-

a- \am`nknnm enjnm knm |aundn{nm |ugrao-

8- [q`nv knm {nm``qm` inpne Vb{a Cnmnàu

n- \amnm``qm` inpne vadquqj oa`bn{nm |adnovnmnnm hbvbo |ugrao-

e- Pnobd |amqj \ugiaf{ Cnmnàu kb |ugrao-

f- Xaubhbonvb {n`bjnm hbvbo |ugrao-

k- Xaubhbonvb |am`nknnm cn{aubnd knm |aundn{nm-

a- Eau{nm``qm` inpne oa|nkn \ugiaf{ Cnmnàu-

0- [q`nv knm {nm``qm` inpne Vb{a Am`bmaau

n- \amnm``qm` inpne oa`bn{nm {aombo$ |auamfnmnnm$ |am`qoqunm$ ~qnm{b{r

fgm{ugd knm ~qndb{r fgm{ugd vau{n |amàmkndbnm |ugrao

e- \am`niqnm fgm{gj cn{aubnd$ eugvqu$ vjg|' nveqbd{ kunpbm`$ cnuo q|$ bybm

oauin$ vqun{ camrqun{ knm |adn|gunm-

f- \amrbn|nm knm |am`quqvnm {n`bjnm hbvbo |ugrao

k- Eau{nm``qm` inpne oa|nkn \ugiaf{ Cnmnàu knm Vb{a Cnmnàu-

:- [q`nv knm [nm``qm` Inpne V{nh Nkcbmbv{unvb' Oaqnm`nm-

n- \amrbn|nm gukau knm kadbxaur cn{aubnd

e- \acenrnunm |aceadbnm cn{aubnd$ vqeogm knm q|nj oauin |ugrao-

f- \amrbn|nm dn|gunm oaqnm`nm-

k- Eau{nm``qm` inpne oa|nkn \ugiaf{ Cnmnàu knm Vb{a Cnmnàu

2- [q`nv knm [nm``qm` Inpne \adnovnmn Vb|bd-

n- \amnm``qm` inpne |amqj |adnovnmnnm oa`bn{nm vb|bd' v{uqo{qu |ugrao-



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e- \am`nknnnm {amn`n oauin qm{qo oa`bn{nm vb|bd' v{uqo{qu vavqnb oaeq{qjnm-

f- Oggukbmnvb kam`nm Vb{a Cnmnàu$ \adnovnmn#|adnovnmn knm Vquxargu-

k- Camòggukbmbu nvbv{am#nvbv{am |adnovnmn-

a- Cam`nunjonm$ cam`npnvb knm cambdnb jnvbd oauin {qonm` knm |aoauin-

h- Eau{nm``qm` inpne oa|nkn \ugiaf{ Cnmnàu knm Vb{a Cnmnàu-

>>- [q`nv knm [nm``qm` Inpne \adnovnmn Caonmbond

n-\amnm``qm` inpne |amqj |adnovnmnnm vadquqj oa`bn{nm |aoauinnm

caonmbond-

e- \am`nknnm {amn`n oauin qm{qo |aoauinnm caonmbond vavqnb oaeq{qjnm-

f- Camòggukbmbu nvbv{am#nvbv{am |adnovnmn-

k- Oggukbmnvb kam`nm Vb{a Cnmnàu$ \adnovnmn#|adnovnmn knm Vquxargu-



>5- [q`nv knm [nm``qm` Inpne \adnovnmn Adao{ubond

n- \amnm``qm` inpne |amqj |adnovnmnnm vadquqj oa`bn{nm |aoauinnm



50/69

adao{ubond-

e- \am`nknnm {amn`n oauin qm{qo |aoauinnm adao{ubond vavqnb oaeq{qjnm-

f- Camòggukbmbu nvbv{am#nvbv{am |adnovnmn-

k- Oggukbmnvb kam`nm Vb{a Cnmnàu$ \adnovnmn#|adnovnmn knm Vquxargu-



>6- [q`nv knm [nm``qm` Inpne \adnovnmn Dg`bv{ao' \aundn{nm

n- \amnm``qm` inpne |amqj |auamfnmnnm' inkpnd knm |am`nknnm vadquqj

cn{aubnd rnm` kb|audqonm-

e- \amnm``qm` inpne |amqj |auamfnmnnm' inkpnd knm |am`nknnm vadquqj ndn{

oauin vau{n g|aunvbgmnd cgebdbvnvb ndn{ rnm` kb|audqonm-

f- \amnm``qm` inpne |amqj `qknm` cn{aubnd knm ndn{-

k- Caceqn{ dn|gunm oadqnu cnvqo cn{aubnd knm ndn{ oauin--

a- Eau{nm``qm` inpne oa|nkn \ugiaf{ Cnmnàu knm Vb{a Cnmnàu-

6- \amrqvqmnm Nm``nunm Cn{aubnd |nkn \[- Mbmkrn Onurn *\auvaug"

Fnenm` Caknm

\nkn \[- Mbmkrn Onurn *\auvaug" Fnenm` Caknm qm{qo cacqdnb vaeqnj

ogmv{uqovb nkndnj cadndqb |ugvav {amkau- \auqvnjnnm kbqmknm` gdaj |bjno |aceaub

oauin qm{qo cam`boq{b |ugvav {amkau- Kbkndnc jnd ebnrn cn{aubnd$ |auqvnjnnm

cam``qmnonm am`bmaauak cn{aubndv eauq|n eav{ao n{nq uamfnmn oauin- Kam`nm

nknmrn eav{ao cnon ogm{uno{gu kn|n{ camkq n en`nbcnmn pqiqk enm`qmnm knm

eaun|n enmrno cn{aubnd rnm` kbeq{qjonm- Gdaj |bjno |auamfnmn$ `ncenu eav{ao



51/69

{aukbub knub `ncenu$ uamfnmn enm`qmnm$ kamnj vqkq{ |nmknm`$ |g{gm`nm cadbm{nm`

knm cacnminm` knm `ncenu |amiadnvnm va|au{b `ncenu uamfnmn |gmknvb$ uamfnmn

|amqdnm`nm endgo$ ka{nbd vnceqm`nm rnm` kn|n{ kbon{a`gubonm vaen`nb |aoauinnm

rnm` caceaubonm |aujn{bnm ojqvqv-

\nkn |auqvnjnnm \[- Mbmkrn Onurn Caknm *\auvaug" Fnenm` Caknm

{aukn|n{ enmrno iambv cn{aubnd- Iambv cn{aubnd |nkn \[ Mbmkrn Onurn *\auvaug"

Fnenm` Caknm kbknvnuonm oa|nkn |aoauinnm ogmv{uqovb rnm` vaknm`

kbdnovnmnonm- \aoauinnm ogmv{uqovb {auvaeq{ cbvndmrn9

>- \aoauinnm {nmnj cadb|q{b {nmnj {bceqm$ |nvbu quq`

5- \aoauinnm eaoav{bm`'hguc pguo cadb|q{b cn{aubnd en{q en{n $ onrq eaoav{bm '

{ub|daz-

6- \aoauinnm eavb ea{gm O6


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oavqn{q ogm{uno knub ebnrn ogm{uno ogmv{uqovb- Cbvndmrn9 ebnrn nkcbmbv{unvb

qcqc rnm` |am``nm{bmrn {bkno kb{am{qonm kndnc ogm{uno$ |amrqvq{nm vnunmn

knm |aundn{nm-

Qm{qo cn{aubnd rnm` |ndbm` q{ncn kb `qmnonm kndnc |ugrao bmb vndnj

vn{qmrn nkndnj eavb$ ea{gm$ en{q en{n knm vacam- Vaknmònm kbkndnc jnd cn{aubnd

|amkqoqm` dnbmmrn n{nq cn{aubnd rnm` jnmrn vn{q ondb |acnonbnm vnin va|au{b fn{

cbmrno$ |dbm{ ùnmb{ knm |n|au jgdkau-

\nkn voub|vb bmb |ugrao rnm` nonm kbenjnv nkndnj [ja ugrnd Uavbkamfa

N|nu{cam{- Kndnc |ugrao bmb oa`bn{nm av{bcnvb ebnrn nm``nunm kbeqn{ gdaj |bjno

ogm{uno{gu rnb{q \[- Mbmkrn onurn *\auvaug" Fnenm` Caknm knm jnvbd av{bcnvb bmb

kbvaeq{ AA *Am`bmaau Av{bcn{a"- Kndnc |amrqvqmnm nm``nunm |auqvnjnnnm

cam``qmnonm ca{gka eg{{gc q| rnb{q nm``nunm kbeqn{ gdaj en`bnm av{bcnvb knm

|auamfnmnnm rnm` oacqkbnm kb niqonm oa \ugiaf{ Cnmnàu- Kndnc camam{qonm

jnu`n |amnpnunm \[- Mbmkrn Onurn *\auvaug" Fnenm` Caknm camrqvqm nm``nunm

cn{aubnd kam`nm eaeaun|n {njn|9

n- Cadnoqonm |am`qc|qdnm kn{n camàmnb iambv knm xgdqca cn{aubnd$ jnu`ncn{aubnd$ oqndb{nv cn{aubnd knm |acbdbjnm |acnvgo cn{aubnd vau{n oa{auvakbnnm

cn{aubnd kb |nvnu-

e- Uamfnmn knm knh{nu |amrakbnnm cn{aubnd jnuqv kbeqn{ eauknvnuonm [bcaVfjakqda |adnovnmnnm- Kndnc Vfjakqda bmb jnuqv kn|n{ camqmiqoonm jnd#jnd

camàmnb cn{aubnd knm iqcdnj rnm` kb|audqonm knm on|nm cn{aubnd {auvaeq{

jnuqv vqknj nkn kbdn|nm`nm-

f- Caceqn{ uaon|b{qdnvb nm``nunm cn{aubnd rnm` oacqkbnm kb niqonm oa \ugiaf{



53/69

Cnmn`au qm{qo kb va{qiqb-

Kndnc |adnovnmnnm |ugrao#|ugrao$ |auqvnjnnm camrqvqm nm``nunm

|ugrao vaen`nb |a`nm`nm |gogo en`b |bc|bmnm |ugrao kndnc cadnovnmnonm knub

va{bn| |ugrao knm knub nm``nunm |ugrao {auq{ncn cn{aubnd qm{qo cam`a{njqb

ebnrn#ebnrn rnm` kb|audqonm qm{qo camradavnbonm |ugrao- \auqvnjnnm

cama{n|onm enjpn va{bn| |adnovnmnnm knub vqn{q |ugrao kbcgmb{gubm` kam`nm

dn|gunm#dn|gunm- Dn|gunm#dn|gunm {auvaeq{ eaubvbonm uandbvnvb rnm` {auinkb

kb|auqvnjnnm- Kbvnc|bm` b{q iq`n knub dn|gunm |adnovnmnnm bmb nonm kboa{njqb knub

|auvam{nva hbvbo knub |auenmkbm`nm nm``nunm knm uandbvnvb-

[nead ;->

CN[AUBND EQK@A[

Mncn \ugrao 9 [ja Ugrnd Uavbkamfa N|nu{cam{

[njqm 5


54/69

N


55/69

N0 Nm{b unrn| c5

>-0:8$;< >:-


56/69

;- Nm``nunm Cn{aubnd Vaen`nb Ndn{ \amàmkndbnm Ebnrn |nkn \[ Mbmkrn

Onurn *\auvaug" Fnenm` Caknm

Qm{qo cacenm`qm vqn{q |ugrao vndnj vn{q jnd rnm` jnuqv kbdnoqonm

nkndnj kam`nm nknmrn |auamfnmnnm rnm` cam`nunjonm {qiqnm knm vnvnunm

|auqvnjnnm rnm` bm`bm kbfn|nb- \ugvav |auamfnmnnm kndnc |ugrao ogmv{uqovb

nkndnj cacbdbj knm camam{qonm {aomgdg`b vau{n ca{gka#ca{gka ogmv{uqovb rnm`

jnuqv kb{aun|onm-

\nkn \[ Mbmkrn Onurn *\auvaug" Fnenm` Caknm qm{qo {njn| npnd

|amàmkndbnm {audaebj knjqdq kbeqn{ |auamfnmnnm rnm` kbvqvqm kndnc nm``nunm

ebnrn cn{aubnd$ inkpnd$ quq{nm#quq{nm |adnovnmnnmm oa`bn{nm$ oaeq{qjnm vqceau

knrn en`b |adnovnmnnm knm axndqnvb |ugrao vajbm``n daebj cacqknjonm qm{qo

cadnovnmnonm |ugrao-

[njn| npnd |adnovnmnnm oa`bn{nm |amàmkndbnm ebnrn cn{aubnd kam`nm

cacnv{bonm enjpn nm``nunm cn{aubnd kbvqvqm vafnun ahbvbam knm ahao{bh- Onuamn

{qiqnm |amàmkndbnm ebnrn rnm` bm`bm kbfn|nb nkndnj9

n- Vacqn nm``nunm cn{aubnd rnm` {adnj kbeqn{ kn|n{ {auandbvnvb knmcam`jnvbdonm vavqnb {nuà{ rnm` {adnj kb{a{n|onm-

e- Ibon {auinkb |amrbc|nm`nm rnb{q kam`nm cacenmkbm`nm nm``nunm rnm` kbeqn{kam`nm uandbvnvb n{nq no{qndmrn-

f-

Ibon |amrbc|nm`nm {bkno kn|n{ kbjbmknub cnon kbdnoqonm {bmknonm |auenbonm

n`nu vnvnunm {a{n| {aufn|nb kam`nm ebnrn kn|n{ kboamkndbonm-

\[ Mbmkrn Onurn *\auvaug" Fnenm` Caknm |nkn inkpnd |adnovnmnnm

|ugrao kben`b n{nv eaeaun|n oa`bn{nm va|au{b |aoauinnm {nmnj {bceqm$ |aoauinnm



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eavb ea{gm O61


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{unmvnovb-

E- JNVBD \AMADB[BNM

>- Nmndbvbv \amrqvqmnm Nm``nunm Ebnrn Cn{aubnd

Vafnun `nubv eavnumrn |ugvav |aceqn{nm nm``nunm kbdnoqonm vaeadqc

|ugrao kboauinonm- \ugvav kbcqdnb ka|nu{acam av{bcnvb knm |auamfnmnnm$ rnb{q

kam`nm camrqvqm av{bcnvb nm``nunm cn{aubnd enbo kndnc va`b oqndb{nv cn{aubnd

knm oqnm{b{nv cn{aubnd- Va{adnj av{bcnvb kbeqn{ cnon |bjno av{bcn{gu ogmhbucnvb

oa |bjno |acnvgo cn{aubnd camàmnb jnu`n vn{qnm cn{aubnd- Jnu`n cn{aubnd

kbnm``nuonm vavqnb kam`nm jnu`n vn{qnm rnomb |ambdnbnm jnu`n va{bn| qmb{ cn{aubnd

{adnj kbdnoqonm vaeadqc |ugrao kbcqdnb Va{adnj av{bcnvb kbeqn{ cnon dn|gunm

av{bcnvb kbniqonm oa vb{a cnmnàu va{adnj kbva{qiqb gdaj |ugiaf{ cnmnàu cnon

cqdnbdnj kbeqn{ nm``nunm cn{aubnd |ugrao- Va{adnj {amkau kbva{qiqb cnon

kbcqdnbdnj |ugvav |amàuinnm rnm` kbdnoqonm vavqnb kam`nm ogm{uno oauin-

\nkn |ugrao [ja Ugrnd Uavbkamfa N|nu{acam{ |amrqvqmnm nm``nunm

cn{aubnd kbdnoqonm |nkn en`bnm vb{a cnmn au- Inkb nkn ogcb{a ojqvqv kbkndnc

caceqn{ nm``nunm- Fnun |amrqvqmnm nm``nunm \[- Mbmkrn Onurn *\auvaug"

Fnenm` Caknm cam`qmnonm ca{gka eg{{gc q| rnb{q nm``nunm kbvqvqm

eauknvnuonm jnvbd oa|q{qvnm vb{a cnmnàu oacqkbnm kb vnc|nbonm oa |ugiaf{

Cnmnàu- Vaeadqc camrqvqm nm``nunm en`bnm vb{a cnmnàu iq`n caceqn{ knh{nu#

knh{nu |audamòn|nm rnm` kbeq{qjonm |nkn |ugrao [ja Ugrnd Uavbkamfa

N|nu{acam{9

n- Xbeug



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e- Enjnm nkb{bh qm{qo ea{gm Xbvfgfua{af- @unva {un|k- Cnm jgda

\[ Mbmkrn Onurn *\auvaug" Caknm kbkndnc caceqn{ nm``nunm cn{aubnd

rnm` {auvqvqm vafnun vbv{acn{bv qm{qo kbdnovnmnonm kndnc oa`bn{nm |ugrao-

\auqvnjnnm camrqvqm nm``nunm cn{aubnd vaen`nb |akgcnm kndnc camindnmonm

oa`bn{nm |auqvnjnnmm oacqkbnm cacenmkbm`onm nm``nunm rnm` kbvqvqm kam`nm

uandbvnvb |nkn vqn{q |aubgka {au{am{q- Eauknvnuonm |auenmkbm`nm {auvaeq{ $ cnon

|auqvnjnnm kn|n{ cam`a{njqb eavnumrn |amrbc|nm`nm rnm` {auinkb- \auqvnjnnm

cadnoqonm nmndbvbv |amraenemrn knm cam`ncebd {bmknonm |auenbonm n{nv

|amrbc|nm nm {auvaeq{-



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[nead ;-6

\auenmkbm`nm Jnu`n Cn{aubnd

FQUUAM[ EQK@A[ NF[

Mg

Qunbnm Vn{ Xgd Jnu`n L Iqcdnj Xgd

U| U|

CN[AUBND9

N1-


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N58 NU ej 50$6


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5- Nmndbvbv Nm``nunm Cn{aubnd Vaen`nb Ndn{ \amàmkndbnm Ebnrn Cn{aubnd

\amàmkndbnm kbdnoqonm kam`nm fnun cacenmkbmònm jnvbd |aoauinnm

{aujnkn| cn{aubnd rnm` vqknj vavqnb kam`nm rnm` kbnm``nuonm kndnc |ugrao-

Kndnc |ugrao [ja Ugrnd Uavbkamfa N|nu{acam{ bmb |amàmkndbnm dn|nm`nm

cadnoqonm |amàmkndbnm cn{aubnd kam`nm fnun cacnv{bonm oqndb{nv cn{aubnd rnm`

kb`qmnonm vqknj vavqnb kam`nm rnm` kbnm``nuonm rnb{q kam`nm cadnoqonm

|amàfaonm knm |am`qoqunm qdnm` {aujnkn| kbcamvb knm ogmv{uqovb no{qnd knub

ea{gm rnm` kb{ac|adonm kbkbmkbm` envacam{ uqog kb dn|nm`nm knm |acaubovnnm

oqndb{nv- \acaubovnnm bmb kbdnoqonm n`nu cacnv{bonm {bkno nkn |amradapam`nm

cn{aubnd gdaj |aoauin kam`nm jnmrn caceaub papamnm` oa|nkn vn{q |aoauin

kndnc |am`ncebdnm cn{aubnd kb`qknm` vau{n cadnoqonm |aceauvbjnm knm |aun|bnm

|aundn{nm oauin va{bn| vadavnb oauin knm cam`jb{qm` qdnm` oacendb iqcdnj cn{aubnd

rnm` {auvbvn$ vajbm``n ebdn {auinkb oadaebjnm oqnm{b{nv cn{aubnd kn|n{ kbbkam{bhbonvb

knm oadaebjnm {auvaeq{ ebvn dnm`vqm` kboacendbonm oa `qknm` cn{aubnd- Knub va`b

|amrbc|nm`nm va{adnj |ugrao vadavnb kndnc |adn|gunm nkn {nc|no eaeaun|n

|amrbc|nm`nm knub va`b vn{qnm cn{aubnd- \amrbc|nm`nm rnm` cam`qm{qmònm

*hnxguneda" knm rnm` {bkno cam`qm{qmònm *qmhnxguneda"- Vndnj vn{q fgm{gj

|amrbc|nm`nm rnm` cam`qm{qmònm |nkn cn{aubnd eavb ea{gm kam`nm vn{qnm

obdgùnc kbcnmn jnu`n rnm` kbnm``nuonm U|- 2-5


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Knub |aujb{qm`nm {auvaeq{ {aukn|n{ xnubnmv hnxguneda vaeavnu U|- 60;-1::-5


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Ogmvqd{nm knm Ogm{uno{gu vaen`nb nm``g{nmrn- [bmknonm rnm` ogmoub{ kbdnoqonm

|auqvnjnnm nkndnj kam`nm cadnoqonm |am`npnvnm {aujnkn| cn{aubnd cadndqb

|ugiaf{ cnmn`au $ en`bnm bmb camrakbnonm cn{aubnd vavqnb v{nmknu knm

cam`g|{bcndonm oqndb{nv cn{aubnd kam`nm eamnu knm {a|n{ knm caceaubonm

|am`jnu`nnm |nkn onurnpnm rnm` kn|n{ cacnfq |uav{nvb oauin-



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ENE X

OAVBC\QDNM KNM VNUNM

Va{adnj cadnoqonm |acenjnvnm vafnun {agub{bv knub jnvbd ubva{ |nkn \[-

Mbmkrn Onurn *\auvaug" Fnenm` Caknm vau{n nmndbvbv knm axndqnvb {aujnkn| jnvbd

|amadb{bnm rnm` |amqdbv dnoqonm$ cnon |nkn ene nojbu bmb |amqdbv camfgen

camnubo eaeaun|n oavbc|qdnm knm caceaubonm vnunm rnm` cqmòbm eaucnmhnn{

en`b |auqvnjnnm-

N- Oavbc|qdnm

Nkn|qm oavbc|qdnm kn|n{ |amqdbv ncebd knub |acenjnvnm |nkn ene

{auknjqdq nm{nun dnbm9

>- \[ Mbmkrn Onurn *\auvaug" Fnenm` Caknm kndnc |amrqvqmnm nm``nunmcn{aubnd cam``qmnonm ca{gka eg{{gc q| rnb{q |amrnibnm knm |adn|gunm

nm``nunm eavau{n oadamòn|nmmrn kbvnibonm va{adnj camkn|n{ |auva{qiqnm knub

|ugiaf{ cnmnàu rnm` oacqkbnm kb{auqvonm oa |bc|bmnm |auqvnjnnm-

5- \auqvnjnnm cam``qmnonm nm``nunm ebnrn cn{aubnd vaen`nb ndn{ |amàmkndbnmebnrn cn{aubnd kam`nm cacenmkbmònm nm{nun nm``nunm knm uandbvnvb |nkn

va{bn| |ugrao rnm` {adnj kbvadavnbonm-

6- Knvnu |amrqvqmnm nm``nunm \[ Mbmkrn Onurn *\auvaug" Fnenm` Caknmcam``gdgmònm nm``nunm eauknvnuonm hqm`vbmrn rnb{q nm``nunm vafnun ojqvqv

kbeqn{ qm{qo {qiqnm |ugrao {au{am{q vnin vau{n eauknvnuonm |akgcnm knm

|am`ndncnm knub |ugrao#|ugrao vaeadqcmrn-

;- \[ Mbmkrn Onurn *\auvaug" Fnenm` Caknm kndnc cama{n|onm nm``nunm jnu`nvn{qnm kbknvnuonm oa|nkn jnu`n v{nmknu rnomb rnm` {adnj kb{a{n|onm kbkndnc



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ogm{uno-

1- \am`amkndbnm ebnrn ogmv{uqovb |nkn \[ Mbmkrn Onurn *\auvaug" Fnenm`Caknm kbdnoqonm kam`nm cacenmkbm`onm nm``nunm knm uandbvnvb- vajbm``n

kn|n{ kboa{njqb |amrbc|nm`nm cn{aubnd |nkn eavb ea{gm kbcnmn rnm`

kbnm``nuonm U|- 5-:6-5-815-121-


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KNH[NU \QV[NON

Fnu{au$ Pbddbnc O knm Qvur$ Cbd{gm H$ 5


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DNC\BUNM

V[UQO[QU GU@NMBVNVB \AUQVNJNNM

\[- MBMKRN ONURN *\AUVAUG" FNENM@ CAKNM

/

OA\NDN PBDNRNJ B

Bu- AUBINM[G$ C[

ONEN@ FNENM@

Bu- JAUQ DNOVGMG

\UGIAF[ CNMN@AU

Bu- PNU[ACNV

\adnovnmn CaonmbondCnudr Eqkbnu{g

\adnovnmn AdCqjnccnk

UAVBKAM['VB[A

CNMN@AU

VB[A CNMN@AU

A J VBCNCGUN$ V[

NK

\adnovnmn Nuvb{aoF J Vb{guqv

ON

[BU

ONEN@ [AOMBO

BU- BE VQHB[UBNVN$ CA

Dg`bv{bo' \aundn{nmCnubkig



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ANGGARAN MATERIAL SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT NINDYA KARYA (PERSERO) CABANG MEDAN

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Transcript of ANGGARAN MATERIAL SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT NINDYA KARYA (PERSERO) CABANG MEDAN