Accounting@Shortnotes ( Printed) for ICAB

7/23/2019 Accounting@Shortnotes ( Printed) for ICAB

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Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ :

BNS[B[X[H @F CEJ][H]HK JCC@XN[JN[S @F MJNADJKHSECDJSS [HS[, : _ON@QDHKAH DHVHD %JCC@XN[BNA"\

L@EJLLJK SEJEBKXD BSDJL JCJ

JM@X[ FBNJNCBJD S[J[HLHN[S

:. C`lp`nhnts `f fbnjncbjd stjthlhnts

C`lpdhth sht `f fbnjncbjd stjthlhnts ejs f`dd`wbna 8 c`lp`nhnts7

Mjdjnch sehht? %fbnjncbjd p`sbtb`n jt j pjrtbcudjr tblh"? %dbst `f jssht & dbjmbdbty jt j pjrtbcudjr tblh"

Bnc`lh stjthlhnt? %fbnjncbjd phrf`rljnch f`r j pjrtbcudjr phrb`k"? %bnc`lh rhcànbzhk jnk hxphnsh bncurrhk f`r j

pjrtbcudjr phrb`k"

Stjthlhnt `f cejnahs bn hqubty? Cjse fd`w stjthlhnt? jnk

N`ths t` teh fbnjncbjd stjthlhnts.

Yhrb`k7 , f`r stjtut`ry purp`sh 7 : yhjr

, f`r ljnjahlhnt purp`sh 7 L`ntedyZujrthrdyEjdf,yhjrdy

Fr`l : Gjnujry =9:9$ njlh `f teh c`lp`nhnts `f fbnjncbjd stjthlhnts ejs mhhn rhvbshk js7

Mjdjnch sehht, 7Stjthlhnt `f fbnjncbjd p`sbtb`n

Bnc`lh stjthlhnt 7 Stjthlhnt `f c`lprhehnsbvh bnc`lh

Cjse fd`w stjthlhnt 7 Stjthlhnt `f cjse fd`w

[eh C`lpjnbhs Jct :22; rhqubrhs f`dd`wbnas js pjrt `f fbnjncbjd stjthlhnts7

Mjdjnch sehht Yr`fbt & d`ss jccùnt Bnc`lh & hxphnkbturh jccùnt

=. Hdhlhnts `f fbnjncbjd stjthlhnts7

MJS,: bkhntbfbhs 8 hdhlhnts `f fbnjncbjd stjthlhnt7

Jssht

Dbjmbdbty

Hqubty

Bnc`lh

Hxphnsh

Sd. [`pbc dbst [hxt

:. C`lp`nhnts `f fbnjncbjd stjthlhnts MJS,:$ pjrj,5

=. Hdhlhnts `f fbnjncbjd stjthlhnts Frjlhw`ro$ pjrj ;2$19

3. @mghctbvhs `f fbnjncbjd stjthlhnts MJS,:$ pjrj,1

;. Xshrs `f fbnjncbjd stjthlhnts Ljnujd / Frjlhw`ro$ pjrj,2

8. Fbnjncbjd rhp`rtbna frjlhw`ro Ljnujd

6. Zujdbtjtbvh cejrjcthrbstbcs `f fbnjncbjd stjthlhnts Ljnujd / Frjlhw`ro$ pjrj =;,;6

1. Cjpbtjd jnk rhvhnuh hxphnkbturh Ljnujd5. Cjpbtjd jnk rhvhnuh bnc`lh Ljnujd 2. @tehr cjpbtjd trjnsjctb`ns Ljnujd :9. Qey kbstbnctb`ns mhtwhhn cjpbtjd & rhvhnuh bthl0 Ljnujd ::. Lhjsurhlhnt `f hdhlhnts `f fbnjncbjd stjthlhnts %jkkbtb`njd " Frjlhw`ro$ pjrj,:99

:=. C`nchpt `f cjpbtjd jnk cjpbtjd ljbnthnjnch %jkkbtb`njd " Frjlhw`ro$ pjrj:9=,:9;



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ =

3. @mghctbvhspurp`sh ̀ f fbnjncbjd stjthlhnts7

Bs t` pr`vbkh bnf`rljtb`n jmùt teh fbnjncbjd p`sbtb`n$ fbnjncbjd phrf`rljnch jnk cejnahs bn fbnjncbjd p`sbtb`n `f jn hnthrprbsh

tejt bs ushfud t` j wbkh rjnah `f ushrs bn ljobna hc`n`lbc khcbsb`n.

[` lhht teh `mghctbvhs fbnjncbjd stjthlhnts pr`vbkh bnf`rljtb`n jmùt jn hntbty‐s7

Jsshts

Dbjmbdbtbhs

Hqubty

Bnc`lh jnk hxphnshs bncdukbna ajbn jnk d`sshs

@tehr cejnahs bn hqubty

Cjse fd`ws

;. Xshrs `f fbnjncbjd bnf`rljtb`n bn fbnjncbjd stjthlhnts7

Bnthrnjd ushrs7

` Kbrhct`rs %`phrjtbna musbnhss hffhctbvhdy? sthwjrksebp functb`n? ljobna hffhctbvh khcbsb`ns"

` Hlpd`yhhs %Cjrhhr? rhlunhrjtb`n? m`nus? rhtbrhlhnt mhnhfbts? hlpd`ylhnt `pp`rtunbtbhs"

Hxthrnjd ushrs7

` Sejrhe`dkhrsbnvhst`rs %rbso & rhturn? ljnjahlhnt phrf`rljnch? pr`fbt? kbvbkhnk? khcbsb`n t` muy/e`dk/shdd

sejrhs"

` [rjkh c`ntjcts %Suppdbhrs7 jmbdbty t` pjy? Cust`lhr7 shcurh sùrch `f suppdy"

` Fbnjnch pr`vbkhrsdhnkhrs %Se`rt,thrl7 dbqubkbty? D`na,thrl7 s`dvhncy"

` [jx jute`rbty %[jx jsshsslhnt? khthrlbnbna tjxjtb`n p`dbcy"

` Fbnjncbjd jnjdystsjkvbs`rs %jnjdyzhk kjth f`r cdbhnts"

` A`vhrnlhnt jahncbhs %hlpd`ylhnt `pp`rtunbtbhs? njtb`njd stjtbstbcs? hffbcbhnt jdd`cjtb`n `f rhsùrchs? rhaudjtb`n "

` Yumdbc %hlpd`ylhnt f`r d`cjd ph`pdh? usbna d`cjd suppdbhrs? hnvbr`nlhnt p`ddutb`n"

8. Fbnjncbjd rhp`rtbna frjlhw`ro]haudjtb`n `f jccùntbna7

Dhabsdjtb`n %Yrbvjth pdus Yumdbc Dtk. C`lpjny7 teh C`lpjnbhs Jct :22;? Dbsthk C`lpjny7 MJS & MF]S/SHC ]udhs"

Jccùntbna c`nchpt & bnkbvbkujd gukalhnt7 %Jccùntbna c`nchpt7 khtjbdhk bn cejp,1? Gukalhnt7 vjdujtb`n `f

mubdkbna? rhshjrce jnk khvhd`plhnt? mrjnk vjdujtb`n? rhaudjthk my MJS"

MJS jnk MF]S % Ejrl`nbzjtb`n? C`lpjrjmbdbty"

[ruh jnk fjbr vbhwFjbtefud rhprhshntjtb`n

Qe` pr`ludajthk Jccùntbna stjnkjrks0

Jccùntbna stjnkjrks jrh pr`ludajthk my teh BJSM %Bnthrnjtb`njd Jccùntbna Stjnkjrk M`jrk"$ prhvbùsdy BJSC

%Bnthrnjtb`njd Jccùntbna Stjnkjrk C`llbtthh"$ jnk jukbtbna stjnkjrks jrh pr`ludajthk my teh BFJC %Bnthrnjtb`njd

Fhkhrjtb`n `f Jccùntjnts". Bn Mjnadjkhse7 BCJM.

Qejt jrh teh ljbn `mghctbvhs `f jccùntbna stjnkjrks0

Ejrl`nbzjtb`n `f jccùntbna trhjtlhnt jrùnk teh w`rdk

Hnsurbna c`lpjrjmbdbty `f fbnjncbjd stjthlhnts

Jccùntbna stjnkjrks khscrbmhk `n rhcànbtb`n$ lhjsurhlhnt jnk prhshntjtb`nkbscd`surh `f hdhlhnts `f fs

6. Zujdbtjtbvh cerhljtbstbcs `f fbnjncbjd stjthlhnts7

; prbncbpjd qujdbtjtbvh cejrjcthrbstbcs jrh7

]hdhvjnch %hvjdujtbna pjst$ prhshnt jnk futurh hvhnt $ ljthrbjdbty? tblhdbnhss"

Xnkhrstjnkjmbdbty %bnf`rljtb`n7 n`t bnc`lpdhth? n`t t`` luce. Xshr7 rhjs`njmdh on`wdhkah `f musbnhss? kbdbahnt " ]hdbjmbdbty % frhh fr`l hrr`r? truh & fjbr vbhw? sumstjnch `vhr f`rl? prukhnt? nhutrjd? c`lpdhth"

C`lpjrjmbdbty %c`nsbsthnt mjsbs"

Ljthrbjdbty7 bnf`rljtb`n bs ljthrbjd bf bts `lbssb`n `r lbsstjthlhnt cùdk bnfduhnch teh hc`n`lbc khcbsb`n `f ushrs tjohn `n

teh mjsbs `f fbnjncbjd stjthlhnts. Ljthrbjdbty khphnks `n teh sbzh jnk njturh `f `lbssb`n `r lbsstjthlhnts.

[ruh & fjbr vbhw7 lhjns fjbtefud rhprhshntjtb`n `f teh hffhcts `f trjnsjctb`ns.

Sumstjnch `vhr f`rl7 trjnsjctb`ns jrh rhc`rkhk jnk prhshnthk bn jcc`rkjnch wbte teh sumstjnch & hc`n`lbc rhjdbty jnk n`t

lhrhdy tehbr dhajd f`rl. Hxjlpdh7 Fbnjnch dhjsh



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ 3

1. Cjpbtjd & rhvhnuh hxphnkbturh7

Cjpbtjd hxphnkbturh %d`na thrn jssht, n`n,currhnt jssht jahk l`rh tejn : yhjr"

, Bnbtbjd c`st7 up t` fbnjd c`nkbtb`n jnk d`cjtb`n? f`r hxjlpdh7 dhajd fhh$ kutbhs$ cjrrbjah c`sts$ bnstjddjtb`n c`sts.

, Sumshquhnt c`st7 bncrhjsh hjrnbna cjpjcbtyhffbcbhncy

Cjpbtjd hxphnkbturh rhp`rthk t` mjdjnch sehht

]hvhnuh hxphnkbturh7

, Sumshquhnt c`st7 sumshquhnt c`st wbte hxbstbna hjrnbna cjpjcbty?

, Khprhcbjtb`n `f cjpbtjd hxphnkbturh?

, ]hpjbr$ ljbnthnjnch jnk stjff c`st `f cjpbtjd hxphnkbturh?

, Cjpbtjd typh jssht f`r trjkbna purp`sh?

, Hxphnkbturh f`r trjkh purp`sh7 b.h. n`rljd cùrsh `f musbnhss? f`r hxjlpdh7 ]jw ljthrbjd$ wjahs jnk sjdjrbhs$

shddbna jnk kbstrbmutb`n$ jklbn c`st$ fbnjnch c`st htc.?

]hvhnuh hxphnkbturh rhp`rthk t` bnc`lh stjthlhnt

5. Cjpbtjd & rhvhnuh bnc`lh7

Cjpbtjd bnc`lh %sjdh `f n`n,currhnt jssht"

Yr`fbt/d`ss `n sjdh `f cjpbtjd bnc`lh rhp`rthk t` bnc`lh stjthlhnt

]hvhnuh bnc`lh7

, sjdh `f a``ks

, rhnkhrbna shrvbchs

, Bnthrhst$ kbvbkhnk$ r`yjdty bnc`lh

]hvhnuh bnc`lh rhp`rthk t` bnc`lh stjthlhnt

2. @tehr cjpbtjd trjnsjctb`ns7

Bncrhjsbna cjpbtjd

[jobna mjno d`jn

]hpjybna mjno d`jn

[ehsh wùdk n`t mh rhp`rthk terùae bnc`lh stjthlhnt

:9. Qey kbstbnctb`n mhtwhhn cjpbtjd jnk rhvhnuh bthls blp`rtjnt7

` [` cjdcudjth hxjct pr`fbt f`r j phrb`k

::. Lhjsurhlhnt `f hdhlhnts `f fbnjncbjd stjthlhnts

Lhjsurhlhnt lhjns7 teh jlùnt jt webce hdhlhnts jrh rhcànbzhk bn mjdjnch sehht jnk bnc`lh stjthlhnt

Hdhlhnts `f fbnjncbjd stjthlhnts jrh lhjsurhk jt 8 kbffhrhnt wjys7

Ebst`rbcjd c`st 7 jsshts jrh rhc`rkhk jt teh jlùnt hxphcthk t` mh abvhn jt teh tblh `f jcqubsbtb`n jnk dbjmbdbtbhs jrh

rhc`rkhk jt teh jlùnt hxphcthk t` mh pjbk `n teh kjth `f dbjmbdbty `ccurrhk. Currhnt c`st 7 jsshts jrh rhc`rkhk jt teh jlùnt `f teh sjlh jssht bf jcqubrhk currhntdy jnk dbjmbdbtbhs jrh rhc`rkhk jt

teh jlùnt bf teh dbjmbdbty shttdhk currhntdy.

]hjdbzjmdh vjduh/ shttdhlhnt vjduh7 jsshts jrh rhc`rkhk jt teh shttdhlhnt vjduh jfthr kbsp`sjd `f hxbstbna jssht jnk

dbjmbdbtbhs jrh rhc`rkhk jt tehbr shttdhlhnt vjduh b.h. jlùnt t` mh pjbk bn n`rljd cùrsh `f musbnhss.

Yrhshnt vjduh7 jsshts jrh rhc`rkhk jt kbscùnthk vjduh `f futurh cjse bnfd`ws jnk dbjmbdbtbhs jrh rhc`rkhk jt kbscùnthk

vjduh `f futurh cjse ùtfd`w.

Fjbr vjduh7 fjbr vjduh bs teh jlùnt f`r webce jsshts cùdk mh hxcejnahk `r dbjmbdbtbhs cùdk mh shttdhk mhtwhhn

on`wdhkahjmdh$ wbddbna pjrtbhs bn jn jrl‐s dhnate trjnsjctb`n.



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ ;

:=. C`nchpts `f cjpbtjd ljbnthnjnch

Fbnjncbjd c`nchpt7 Cjpbtjd ljbnthnjnch < %Mhabnnbna nht jssht vjduhhqubty,Hnkbna nht jssht vjduhhqubty"

Yeysbcjd c`nchpt7 Cjpbtjd ljbnthnjnch < %Mhabnnbna pr`kuctbvh cjpjcbty,Hnkbna pr`kuctbvh cjpjcbty"

JCC@XN[BNA HZXJ[B@N & F@]LJ[ @F FS

:. Zuhstb`ns & Jnswhrs ̀ n —Mjsbcs ̀ f Fbnjncbjd Stjthlhnts“

:. Khfbnbtb`n7 _: ljros f`r hjce\

j" Jccùntbna f" Ljthrbjdbty

m" Ljnjahlhnt sthwjrksebp a" Fjbtefud rhprhshntjtb`nc" Mjdjnch sehht e" Cjpbtjd hxphnkbturh

k" Bnc`lh stjthlhnt b" ]hvhnuh hxphnkbturh

h" Sumstjnch `vhr f`rl g" Cjpbtjd bnc`lh

k" Yrukhnt o" ]hvhnuh bnc`lh

h" Lhjsurhlhnt d" Fjbr vjduh

l" C`nchpt `f cjpbtjd ljbnthnjnch

_= ljros f`r hjce\

=. Lhntb`n teh c`lp`nhnts `f fbnjncbjd stjthlhnts js phr MJS 0

3. Lhntb`n teh c`lp`nhnts `f fbnjncbjd stjthlhnts js phr C`lpjnbhs Jct :22;0

;. E`w c`lpjrjtbvhs jrh se`wn f`r bnthrbl fbnjncbjd stjthlhnts0

8. Qejt jrh teh hdhlhnts `f fbnjncbjd stjthlhnts0

6. Y`bnt ùt teh hdhlhnts `f j mjdjnch sehht 01. Y`bnt ùt teh hdhlhnts `f jn bnc`lh stjthlhnt 0

5. Qebce pjrt `f fbnjncbjd stjthlhnts rhprhshnts fbnjncbjd p`sbtb`n jt j pjrtbcudjr p`bnt `f tblh 0

2. Qebce pjrt `f fbnjncbjd stjthlhnts rhprhshnts fbnjncbjd phrf`rljnch f`r j pjrtbcudjr phrb`k 0

:9. Hxpdjbn wey jn hntbty ljbntjbns fbnjncbjd stjthlhnts0

::. Qe` jrh teh ushrs `f fbnjncbjd stjthlhnts0

:=. Qe` jrh bnthrnjd ushr jnk we` jrh hxthrnjd ushrs0

:3. Qejt bnf`rljtb`n jrh rhqubrhk my kbrhct`rs. htc. fr`l fbnjncbjd stjthlhnts0

:;. Qejt bs teh fbnjncbjd rhp`rtbna frjlhw`ro f`r fbnjncbjd stjthlhnts prhpjrhk bn Mjnadjkhse0

:8. Qejt jrh teh ljbn `mghctbvhs `f „BJS/MJS‐0

:6. Qejt 3 ljg`r tebnas jn jccùntbna stjnkjrk khscrbmh0

:1. Qejt jrh teh prbncbpjd qujdbtjtbvh cejrjcthrbstbcs `f fbnjncbjd stjthlhnts0

:5. [` mh rhdhvjnt wejt qujdbtbhs jrh nhchssjry f`r jn bnf`rljtb`n0

:2.

[` mh unkhrstjnkjmdh wejt qujdbtbhs jrh nhchssjry f`r jn bnf`rljtb`n0=9. [` mh rhdbjmdh wejt qujdbtbhs jrh nhchssjry f`r jn bnf`rljtb`n0

=:. Qey bkhntbfbcjtb`n `f cjpbtjd jnk rhvhnuh bthls bs blp`rtjnt0

==. Qejt jrh teh wjys f`r lhjsurhlhnt `f hdhlhnts bn fbnjncbjd stjthlhnts0

=3. E`w jsshts jnk dbjmbdbtbhs unkhr „ebst`rbcjd c`st systhl‐ jrh lhjsurhk0

=;. Xnkhr webce systhl „jsshts jnk dbjmbdbtbhs‐ jrh lhjsurhk jt j prbch shttdhk mhtwhhn on`wdhkahjmdh$ wbddbna pjrtbhs bn

jn jrl‐s dhnate trjnsjctb`n0

=8. Cjpbtjd hxphnkbturh bs rhc`rkhk bn „bnc`lh stjthlhnt‐ jnk rhvhnuh hxphnkbturh bs rhc`rkhk bn „mjdjnch sehht‐. Bf

wr`na$ ljoh c`rrhct stjthlhnt.

Sd. [`pbc dbst ]hfhrhnch

:. Z & J `f djst cdjss Syn`psbs

=. Jsshts & Dbjmbdbtbhs , currhnt jnk n`n,currhnt kbstbnctb`n Ljnujd/Syn`psbs

3. F`rljt `f Mjdjnch sehht & Bnc`lh stjthlhnt Syn`psbs ;. Musbnhss hntbty c`nchpt Ljnujd/Syn`psbs 8. F`rljtb`n `f jccùntbna hqujtb`n Ljnujd/Syn`psbs 6. Hffhct `f trjnsjctb`ns `n hqujtb`n Ljnujd/Syn`psbs



Yrhpjrhk my7


=6. Bkhntbfy „CjpHx‐? „]hvHx‐? „Cjpbtjd bnc`lh‐ jnk „]hvhnuh bnc`lh‐ fr`l f`dd`wbna dbst7_: ljros f`r hjce\

j" Bnv`bch vjduh `f ljcebnh purcejshk d" Kbvbkhnk

m" Frhbaet cejrah `f teh ljcebnh l" Spjrh pjrts wbte hnejnchk cjpjcbty

c" Khprhcbjtb`n `f teh ljcebnh n" Sjdh `f a``ks

k" Yurcejsh `f j mubdkbna my j „rhjd hstjth‐ c`lpjny `" Jny jklbnbstrjtbvh$ shddbna & kbst. hxphnshs

h" Fhhs f`r bnsphctb`n `f teh ljcebnh my jn hnabnhhr p" Bnc`lh fr`l shdd `n fbxhk jsshts

f" ]`yjdty q" D`ss `n sjdh `f fbxhk jsshts

a" ]hpjbr & ljbnthnjnch `f teh ljcebnh wbtebn jnhxbstbna cjpjcbty

r" Blp`rt kuty cejrahk `n blp`rthk ljcebnh

e" Mjno bnthrhst s" Jkk jkkbtb`njd :=5 lm ]JL f`r `ffbch c`lputhr

b" ]hpjbr & ljbnthnjnch `f teh ljcebnh wbtebn

hnejnchk cjpjcbty

t" Sjdh `f fbxhk jsshts

g" ]hnkhrbna `f shrvbchs u" Sjdh `f djnk my j „rhjd hstjth‐ c`lpjny

o" Spjrh pjrts wbte hxbstbna cjpjcbty v" Yurcejsh `f nhw c`lputhr jfthr rhpdjcbna `dk `nh

wbtebn teh hxbstbna cjpjcbty

=. Jsshts & Dbjmbdbtbhs , curr hnt jnk n`n,cur rhnt kbstbnctb`n

Currhnt Jssht7 Currhnt jsshts jrh jsshts te`sh jrh hxphcthk t` mh c`nvhrthk bnt` cjse wbtebn :yhjr.

N`n,currhnt Jsshts7 N`n,currhnt jsshts jrh te`sh jsshts jcqubrhk f`r d`na thrl ush jnk wùdk n`t mh rhjdbzhk bnt` cjse wbtebn

: yhjr.

Hxjlpdhs `f currhnt jnk n`n,currhnt kbstbnctb`ns jrh prhshnthk my wjy `f f`rljt `f —Mjdjnch sehht“

3. F`rljt `f —Mjdjnch Sehht“ jnk Bnc`lh Stjthlhnt“

JMC C`lpjny Dblbthk

Bnc`lh Stjthlhnt

f`r teh yhjr hnkhk 3: Khchlmhr =992

N`ths =992 =995

[joj [joj

Sjdhs %nht `f VJ[" , , ,

C`st `f a``ks s`dk , , ,

Ar`ss pr`fbt , ,

@tehr bnc`lh , , ,

@phrjtbna hxphnshs %Jklbnbstrjtbvh$ Kbstrbmutb`n & @tehr" , , ,

Yr`fbt fr`l ̀ phrjtb`n , ,

Fbnjnch hxphnsh , , ,

Fbnjnch bnc`lh , , ,

Nht fbnjnch hxphnsh , ,

Yr`fbt mhf`rh c`ntrbmutb`n t` QYYF , ,

C`ntrbmutb`n t` QYYF , ,Yr`fbt mhf`rh bnc`lh tjx , ,

Bnc`lh tjx7

Currhnt tjx , ,

Khfhrrhk tjx , , ,

Yr`fbt jfthr tjx , ,

Hjrnbnas phr sejrh , , ,



Yrhpjrhk my7


JMC C`lpjny Dblbthk

Mjdjnch Sehht

js jt 3: Khchlmhr =992

N`ths =992 =995

[joj [joj

JSSH[S7

Yr`phrty$ pdjnt jnk hqubplhnt , , ,

Bntjnabmdh jsshts , , ,Bnvhstlhnts , , ,

D`jns jnk khp`sbts , , ,

Khfhrrhk tjx jsshts , , ,

[`tjd n`n,currhnt jsshts , ,

Bnvhnt`rbhs , , ,

[rjkh jnk `tehr khmt`rs , , ,

Jkvjnchs$ khp`sbts jnk prhpjylhnts , , ,

Jkvjnch bnc`lh tjx , , ,

Cjse jnk cjse hqubvjdhnts , , ,

[`tjd currhnt jsshts , ,

[`tjd jsshts , ,

HZXB[R7Sejrh cjpbtjd , , ,

Sejrh prhlbul

]htjbnhk hjrnbnas

]hshrvhs jnk surpdus , , ,

[`tjd hqubty , ,

DBJMBDB[R7

Khfhrrhk dbjmbdbty , arjtubty pjyjmdh , , ,

Khfhrrhk tjx , dbjmbdbty , , ,

D`na,thrl d`jn , , ,

[`tjd n`n,currhnt dbjmbdbtbhs , ,

Se`rt thrl d`jn , , ,

[rjkh jnk `tehr crhkbt`rs , , , Jccruhk hxphnshs , , ,

Yr`vbsb`n f`r tjxjtb`n , , ,

Yr`vbsb`n f`r r`yjdty , ,

[`tjd currhnt dbjmbdbtbhs jnk pr`vbsb`ns , ,

[`tjd dbjmbdbtbhs , ,

[`tjd hqubty jnk dbjmbdbtbhs , ,

;. Musbnhss hntbty c`nchpt

Musbnhss hntbty c`nchpt lhjns, j musbnhss bs j shpjrjth dhajd hntbty fr`l bts `wnhr. J c`lpjny ljy$ bn bts `wn njlh$ jcqubrh

jshts$ bncur khmts$ jnk hnthr bnt` c`ntrjcts. Bf j c`lpjny‐s jsshts mhcjlh bnsuffbhnt t` lhht bts dbjmbdbtbhs$ teh c`lpjny js j

shpjrjth hntbty mhc`lhs „bns`dvhnt‐. E`whvhr$ teh `wnhrs `f teh c`lpjny jrh n`t usujddy rhqubrhk t` pjy teh khmts fr`l tehbr

`wn prbvjth rhsùrchs.

Hxchptb`n 7 teh c`nchpt bs n`t jppdbcjmdh f`r —S`dh trjkhrsebp“ jnk —Yjrtnhrsebp“ musbnhss.

8 F`rljtb`n `f Jccùntbna Hqujtb`n

Jccùntbna Hqujtb`n7

JSSH[ < HZXB[RCJYB[JD / DBJMBDB[R

HZXB[RCJYB[JD < JSSH[ , DBJMBDB[R

DBJMBDB[R < JSSH[ , HZXB[RCJYB[JD



Yrhpjrhk my7


6. Hffhct `f trjnsjctb`ns `n hqujtb`n

:. Bnbtbjd bnvhstlhnt my `wnhrsejrhe`dkhr %[o.

:99$999"

:9. Yjylhnt f`r crhkbt`rsjccùnts pjyjmdh

=. Bntr`kuctb`n `f furtehr cjpbtjd %[o. 89$999" ::. ]hchbpt `f cjse `n khmt`rjccùnts rhchbvjmdh

3. Bssuh `f sejrh jajbnst ljcebnhryjny jssht %[o.

38$999"

:=. Bnvhstlhnt %[o. 5$999"

;. Jcqubsbtb`n `f hqubplhntjny jsshts `n crhkbt%[o.

8$999"

:3. D`jn fr`l mjnos htc. %[o. :9$999"

8. Jcqubsbtb`n `f hqubplhntjny jsshts `n crhkbt %[o.

=$999"

:;. Bssujnch `f khmhnturh %[o. 8$999"

6. Yurcejsh `f rjw ljthrbjd f`r cjse %[o. :8$999" :8. Krjwbnaskbvbkhnk %[o. =$999"

1. Fjct`ry `vhrehjk %[o. 3$999" bn cjse. :6. Yurcejsh `f suppdbhs f`r cjse `f [o. 399. Kurbna teh yhjr

suppdbhs f`r jn jlùnt `f [o. =89 whrh ushk.

5. Jklbn$ shddbna jnk kbstrbmutb`n hxphnshs %[o.

8$999"

:1. Khprhcbjtb`n `f hqubplhnt wjs [o. 38$999

2. Sjdh `f jdd a``ks shrvbchs `n crhkbt%[o. =8$999" :5. Yr`chhks fr`l sjdh `f hqubplhnt [o. =8$999

JSSH[S < CJYB[JD / DBJMBDB[R

N`. Cjse & Cjse

hqubvjdhnts

]hchbvjmdh Bnvhnt`rbhs

Suppdbhs

Ydjnt$Yr`phrty &

Hqubplhnt

Bnvhstlhnts Yjbk up

cjpbtjd

]htjbnhk

hjrnbnas

D`jn Khmhnturh Crh

Jc

pj

:. :99$999 , , , , < :99$999 , / , ,

=. 89$999 , , , , < 89$999 , / , ,

3. , , , 38$999 , < 38$999 , / , ,

;. , , , 8$999 , < , , / , , 8

8. , , , =$999 , < , , / , , =

6. %:8$999" :8$999 < , /

1. %3$999" , 3$999 , , < , /

5. %8$999" , , , , < , %8$999" / , ,

2. , =8$999 %:5$999" , , < , 1$999 / , ,

:9. %1$999" , , , , < , , / , , %1

::. =8$999 %=8$999" , , , < , , / , ,

:=. %5$999" 5$999 < /

:3. :9$999 , , < / :9$999

:;. 8$999 <

/ 8$999

:8. %=$999" < %=$999" /

:6. %399" 399 < /

%=89" < %=89" /

:1. , , , %38$999" < %38$999" /

:5. =8$999 %1$999" < 5$999 /

[`tjd < /



Yrhpjrhk my7


DHKAH]$ K@XMDH HN[]R$ KBSC@XN[ & VJ[ JCC@XN[BNA

:. Dhkahr jnk bts f`rljt

Dhkahr7 sulljrbzjtb`n$ jnjdysbs

F`rljt7 cer`n`dàbcjd `rkhr$ pr`phrdy kjthk$ pjrtbcudjrs$ khmbt$ crhkbt$ culudjtbvh t`tjd %kjbdy/whhody/l`ntedy/yhjrdy"

Dhkahr m`ò7 ljnujd/c`lputhrbzhk [ f`rljt7 Dhft sbkh,khmbt$ ]baet sbkh,crhkbt

=. N`lbnjd dhkahr & Sumsbkbjry dhkahr %]hchbvjmdh/Yjyjmdh dhkahr"

N`lbnjd dhkahr vs. sumsbkbjry dhkahr7 n`lbnjd7 jdd trjnsjctb`n my njturh? sumsbkbjry7 mrhjok`wn `f

rhchbvjmdh & pjyjmdh c`ntr`d dhkahr f`r hjce bnkbvbkujd cust`lhr & suppdbhr %phrs`njd jccùnt" n`lbnjd7 t`tjd? sumsbkbjry7 khtjbdhk

Hxjlpdh

3. Kùmdh hntry m`òohhpbna

]udh7 kujd hffhct$ hvhry khmbt ejs crhkbt

;. Kujdbty c`nchpt

Hvhry trjnsjctb`n ejs tw` hqujd mut `pp`sbth hffhct ]hc`rkhk twbch bn teh dhkahr jccùnt

8. Mjsbc rudhs `f khmbt,crhkbt %kùmdh hntry"

Hdhlhnts `f fbnjncbjd stjthlhnts %Jssht$ dbjmbdbty$ hqubty$ bnc`lh$ hxphnsh" Jssht jnk hxphnsh se`w khmbt mjdjnch Dbjmbdbty$ hqubty jnk bnc`lh se`ws crhkbt mjdjnch Khmbt mjdjnch bncrhjsh, khmbt? khcrhjsh, crhkbt Crhkbt mjdjnch bncrhjsh, crhkbt? khcrhjsh, khmbt


:. Dhkahr jnk bts f`rljt Ljnujd/Syn`psbs

=. N`lbnjd dhkahr & Sumsbkbjry dhkahr %]hchbvjmdhYjyjmdh dhkahr" Ljnujd/Syn`psbs 3. Kùmdh hntry m`òohhpbna Ljnujd/Syn`psbs ;. Kujdbty c`nchpt Ljnujd/Syn`psbs 8. Mjsbc rudhs `f khmbt crhkbt %kùmdh hntry" Ljnujd/Syn`psbs 6. Jccùntbna f`r kbscùnt Ljnujd/Syn`psbs

1. Jccùntbna f`r VJ[ Ljnujd/Syn`psbs



Yrhpjrhk my7


6. Jccùntbna f`r kbscùnt

[rjkh kbscùntv`dulh kbscùnt jnk Cjse kbscùnt7 Jdd`whk & ]hchbvhk

@mghctbvh7 [rjkh kbscùnt7 mudo sjdh$ prblh cust`lhrs Cjse kbscùnt7 t` hnejnch cjse c`ddhctb`n

Jccùntbna hntry7 [rjkh kbscùnt7 n`nh$ mhcjush bt bs on`wn fr`l teh bnv`bch prbch Cjse kbscùnt7 Rhs$ js bnc`lhhxphnsh

[hrls7 =:9$ n39 8:;$ n69

[rjkh jnk cjse kbscùnt jt j tblh7 JMC C`lpjny purcejshs :9 prbnthrs `rbabnjddy prbchk jt [o. =99 hjce. J :9( kbscùnt wjs nha`tbjthk

tàhtehr wbte j 8( kbscùnt bf pjylhnt wjs ljkh wbtebn :; kjys. Cjdcudjth f`dd`wbnas7` [rjkh kbscùnt` Cjse kbscùnt

1. Jccùntbna f`r VJ[

C`nsulptb`n tjx C`nsulhr bs teh udtbljth pjyhr Ljnufjcturhr bs rhsp`nsbmdh f`r c`ddhctbna fr`l teh c`nsulhr

]jths7` Whr` rjthk`

]hkuchk rjth %I;("` Stjnkjrk rjth %I:8("

]hc`vhrjmdh jnk brrhc`vhrjmdh VJ[

Cjdcudjtbna VJ[ fr`l Ar`ss jlùnt jnk nht jlùnt` Ar`ss jlùnt7 :8::8? 3=3` Nht jlùnt7 :8:99

VJ[ jnk kbscùnt jt j tblh7` Bnv`bcbna systhl %Dbst prbch$ bnv`bch prbch "` URW usujddy sjdhs a``ks jt [o. =99 hjce. Bt abvhs j :9( trjkh kbscùnt jnk 8( cjse kbscùnt t`

bts cust`lhr.

Cjdcudjth VJ[ jnk bnv`bch prbch

VJ[ currhnt jccùnt

Yrhpjrjtb`n `f bnc`lh stjthlhnt` Ljnujd ljte



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ :9

VJ[ gùrnjd hntrbhs

:. Yurcejsh Yurcejsh Kr.

Bnput VJ[ Kr.

Jccùnts pjyjmdh Cr.

=. Sjdh Jccùnts rhchbvjmdh Kr.

Sjdhs Cr.@utput VJ[ Cr.

3. Khp`sbt t` A`vt. VJ[ currhnt JC Kr.

Mjno Cr.

;. Sjdhs rhturn Sjdhs rhturn Kr.

@utput VJ[ Kr.

Jccùnts rhchbvjmdh Cr.

8. VJ[ rhturn sumlbtthk VJ[ currhnt jccùnt Kr.

Bnput VJ[ Cr.

@utput VJ[ Kr. VJ[ currhnt JC Cr.

Ljte7 LS Ojmbr [rjkhrs bs j VJ[ rhabsthrhk trjkhr. Bt ejs teh f`dd`wbna trjnsjctb`ns f`r teh l`nte `f Gjnujry =9927

` A``ks purcejshk f`r [o. 81$899 bncdukbna VJ[` [eh jm`vh a``ks ejs mhhn s`dk f`r [o. 59$899 bncdukbna VJ[

` [o. 3$999 khp`sbthk t` Mjnadjkhse Mjno

` @ut `f a``ks s`dk [o. ;$699 ejs mhhn rhturnhk` VJ[ rhturn sumlbtthk jfthr jkgustbna teh bnput jnk ùtput VJ[

Gùrnjd hntrbhs Bnc`lh stjthlhnt Mjdjnch sehht



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ ::

CJSE M@@O$ MJNO S[J[HLHN[$ ]HC@NCBDBJ[B@NH]]@]S$ C@]]HC[B@N

:. Mjno stjthlhnt$ cjse m`ò

MJNO S[J[HLHN[Y]BLH MJNO D[K.

KBDOXSEJ M]JNCEKBDOXSEJ CJ

KEJOJ,:999

Jccùnt7 JMC C`lpjny Dtk. Jccùnt n`.7 :993599269Yrbnt kjth7 3: Khchlmhr =992

Kjth Khtjbds Khmbt Crhkbt Mjdjnch

: Khchlmhr =992 Mjdjnch 186.=9 C]

; Khchlmhr =992 Cehquhs ==9 216.=9 C]

2 Khchlmhr =992 99;;89 89 2=6.=9 C]

:; Khchlmhr =992 99;;8= :9 2:6.=9 C]

:6 Khchlmhr =992 Kejoj Cbty Cùncbd %KK" 52 5=1.=9 C]

:2 Khchlmhr =992 Cehquhs 339 ::81.=9 C]

=; Khchlmhr =992 99;;88 =89 291.=9 C]

=6 Khchlmhr =992 M`nk bnsurjnch :== 158.=9 C]

39 Khchlmhr =992 99;;8; ;2 136.=9 C]

3: Khchlmhr =992 Mjno cejrahs :=.28 1=3.=8 C]

3: Khchlmhr =992 ]jebl Jfr`z Dtk. :12.18 293.99 C]

JMC C@LYJNR D[K.63 KBDOXSEJ CJ

KEJOJ,:999CJSE M@@O Khchlmhr =992

Kjth ]hchbpts [joj Kjth Yjylhnts [joj

: Khc. =992 Mjdjnch m/k 186.=9 = Gudy =992 [jmdh dtk. 89.99

3 Khc. =992 Suphrst`rh Dtk. ==9.99 = Gudy =992 Mr`jk & C`. :39.99

:8 Khc. =992 Ls ]jebl Mr`tehrs 339.99 = Gudy =992 Ahh & C`. :9.99

3: Khc. =992 [hcebnf` Dtk. 63.99 5 Gudy =992 Lbnthr Dtk. =1.89:1 Gudy =992 Kejoj Cbty Cùncbd %KK" 52.99

:2 Gudy =992 Sjdbl Sebpmrhjohrs ;2.99

=8 Gudy =992 Jrc Dtk. =89.99

=6 Gudy =992 M`nk bnsurjnch :==

3: Gudy =992 Mjdjnch c/k 6;:.19

:$362.=9 :$362.=9


:. Cjse m`ò$ Mjno stjthlhnt Ljnujd/Syn`psbs

=. Yrhpjrbna Mjno ]hc`ncbdbjtb`n Stjthlhnt %M]S" Ljnujd/Syn`psbs 3. Hrr`rs jnk `lbssb`n Ljnujd/Syn`psbs ;. C`rrhctb`n `f hrr`rs Ljnujd/Syn`psbs 8. MJS,5 blpdbcjtb`n Syn`psbs



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ :=

=. Yrhpjrbna Mjno ]hc`ncbdbjtb`n Stjthlhnt %M]S"

Sthp,:7 tbco `ff teh bthls tejt jpphjr bn m`te cjse m`ò jnk teh mjno stjthlhnt.

Sthp,=7 upkjth cjse m`ò my teh untbcohk bthls bn teh mjno stjthlhnt.

Sthp,37 teh rhljbnbna untbcohk bthls bn teh cjse m`ò wbdd mh teh tblbna kbffhrhnch. [ebs tblbna kbffhrhnch jrh

ushk t` prhpjrh M]S.


KEJOJ,:999CJSE M@@O _Jkgusthk\Khchlmhr =992

Kjth ]hchbpts [joj Kjth Yjylhnts [joj

3: Khc. =992 Mjdjnch m/k 6;:.19

3: Khc. =992 ]jebl Jfr`z Dtk. :12.18 3: Khc. =992 Mjno cejrah :=.28

Mjdjnch c/k 595.89

5=:.;8 5=:.;8


KEJOJ,:999 MJNO ]HC@NCBDBJ[B@N S[J[HLHN[ _M]S\Khchlmhr =992

Mjdjnch js phr cjse m`ò 595.89

Jkk7 Xnprhshnthk cehquhs7 Mr`jk & C`. :39.99Lbnthr Dtk. =1.89

:81.89Dhss7 @utstjnkbna d`kalhnt7

[hcebnf` Dtk. %63.99"

Mjdjnch js phr mjno stjthlhnt 293.99

3. Hrr`rs jnk `lbssb`n

Currhnt yhjrYrb`r yhjr

;. C`rrhctb`n `f hrr`rs

8. MJS,5 blpdbcjtb`n _prb`r yhjr hrr`r\



Yrhpjrhk my7


JCC@XN[BNA C@NCHY[S & C@NVHN[B@NS

:. JCC@XN[BNA JSSXLY[B@NS

sd. MJS,Frjlhw`ro MJS,:

:. Jccrujd mjsbs Jccrujd mjsbs

=. A`bna c`nchrn A`bna c`nchrn

3. , C`nsbsthncy

;. , Ljthrbjdbty & Jaarhajtb`n

8. , @ff,shttbna

6. , C`lpjrjtbvh bnf`rljtb`n

1. Yrukhnch

5. Sumstjnch `vhr f`rl

2. Nhutrjdbty

:9. C`lpdhthnhss

Jccrujd mjsbs7

Xnkhr tebs mjsbs$ teh hffhcts `f trjnsjctb`ns jnk `tehr hvhnts jrh rhcànbzhk wehn tehy `ccur jnk n`r js cjse `rbts hqubvjdhnt bs rhchbvhk `r pjbk jnk tehy jrh rhc`rkhk bn teh jccùntbna rhc`rks jnk rhp`rthk bn teh fbnjncbjd

stjthlhnt `f teh phrb`ks t` webce tehy rhdjth.

Hxjlpdh7

C`sts `ndy rhcànbzhk f`r tejt pjrt webce bs s`dk %C@AS c`nchpt c`lhs fr`l jccrujd mjsbs jccùntbna"

Yr`vbsb`ns ljbntjbnhk Jccrujds `f vjrbùs hxphnshs Khprhcbjtb`n

Dbnohk wbte ljtcebna c`nchpt7 Jcc`rkbna t` teh ljtcebna c`nchpt$ wehn c`lputbna pr`fbt$ bnc`lh hjrnhk lust mh ljtcehk jajbnst teh

hxphnkbturh bncurrhk bn hjrnbna bt

Dbnohk wbte a`bna c`nchrn jssulptb`n7Qebdh bt bs jssulhk tejt c`lpjny wbdd n`t run bn futurh$ fbnjncbjd stjthlhnts wbdd mh prhpjrhk `n mrhjo,up vjduh b.h. nht rhjdbzjmdh vjduh %sjdhs prbch dhss shddbna hxphnshs" mjsbs rjtehr tejn jccrujd mjsbs `f jccùntbna.

A`bna c`nchrn7Xnkhr tebs jssulptb`n bt bs jssulhk tejt jn hntbty wbdd c`ntbnuh bts `phrjtb`n f`r teh f`rhshhjmdh futurh %:= l`ntesfr`l mjdjnch sehht kjth". Bt bs jds` jssulhk tejt teh hnthrprbsh ejs nhbtehr teh bnthntb`n n`r teh nhchssbty `f

dbqubkjtb`n `r `f curtjbdbna ljthrbjddy teh scjdh `f bts `phrjtb`ns.

Jccùntbna trhjtlhnt$ webdh a`bna c`nchrn bs n`t jppr`prbjth7

Jdd bthls bn teh mjdjnch sehht jnk pr`fbt jnk d`ss jccùnts sejdd mh rhc`rkhk `n mrhjo,up vjduh mjsbs b.h. nhtrhjdbzjmdh vjduh %sjdhs prbch dhss shddbna hxphnshs".


:. MJS Frjlhw`ro Ljbn stjnkjrk

=. MJS,: Ljbn stjnkjrk

3. MJS,5 Ljbn stjnkjrk



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ :;

Kbscd`surh rhqubrhlhnt bn cjsh `f a`bna c`nchrn pr`mdhl7

j" Mjsbs `n webce fbnjncbjd stjthlhnts ejvh mhhn prhpjrhkm" ]hjs`ns wey teh hntbty bs n`t c`nsbkhrhk t` mh j a`bna c`nchrnc" Njturh `f teh unchrtjbnty

Hxjlpdh7

Bnkbcjtb`ns `f a`bna c`nchrn jssulptb`n7 %MSJ,8197 A`bna C`nchrn" Fbnjncbjd Nhajtbvh `phrjtbna cjse fd`ws

Jkvhrsh ohy fbnjncbjd rjtb`s Sumstjntbjd `phrjtbna d`sshs

Jrrhjrs bn kbsc`ntbnujnch `f `phrjtb`ns

Bnjmbdbty t` pjy crhkbt`rs Cejnah fr`l crhkbt t` cjse,`n,khdbvhry trjnsjctb`n wbte suppdbhrs

Qbtekrjwjd `f fbnjncbjd supp`rt my khmt`r jnk crhkbt`r

Nhajtbvh currhnt jsshts

@phrjtbna D`ss `f ohy ljnjahlhnt wbteùt rhpdjchlhnt D`ss `f ljg`r ljroht

Cjnchddjtb`n `f dbchnshfrjncebsh htc.

Djm`r kbffbcudtbhs `r se`rtjah `f blp`rtjnt suppdbhrs

@tehr N`n,c`lpdbjnch `f cjpbtjd `r `tehr stjtut`ry rhqubrhlhnt

Cejnahs bn dhabsdjtb`n

C`nsbsthncy7

Bthls bn teh fbnjncbjd stjthlhnts sejdd mh prhshnthk jnk cdjssbfbhk c`nsbsthntdy yhjr t` yhjr. E`whvhr$ bn s`lhcjshs prhshntjtb`ncdjssbfbcjtb`n cjn mh rh,jrrjnahk.

j" Sbanbfbcjnt cejnah bn njturh `f `phrjtb`n

m" Cejnah wbdd rhsudt cdhjr unkhrstjnkbna t` ushrc" Cejnah bn prhshntjtb`n bs rhqubrhk my jny MJS

Kbscd`surh rhqubrhlhnt f`r bnc`nsbsthncy7]hjs`n f`r rh,jrrjnahlhnt sejdd mh kbscd`shk my wjy `f n`ths. Yrhvbùs yhjr‐s fbaurhs sejdd jds` mh rh,jrrjnahk.

Ljthrbjdbty & Jaarhajtb`n7

Hjce ljthrbjd bthl seùdk mh prhshnthk shpjrjthdy bn teh fbnjncbjd stjthlhnt. Blljthrbjd jlùnts seùdk mhjaarhajthk wbte jlùnt `f sblbdjr njturh `r functb`n.

Ljthrbjdbty khphnks `n teh sbzh jnk njturh `f musbnhss. [ehrh bs n` sphcbfbc rudh f`r cjdcudjtbna ljthrbjdbty.

E`whvhr$ f`dd`wbna rudh f`r cjdcudjtbna ljthrbjdbty cjn mh suaahsthk7

[eulm rudh 8( `f pr`fbt mhf`rh tjx

C`lpjnbhs Jct :22; jny jlùnt hxchhkbna :( `f t`tjd rhvhnuh `r [o. 8$999 webcehvhr bs ebaehr$

sejdd mh se`wn bn kbstbnct ehjk bn teh fbnjncbjd stjthlhnts

@ff,shttbna7

Jsshts jnk dbjmbdbtbhs seùdk n`t mh ̀ ff,sht hxchpt wehn `ff,shttbna bs rhqubrhk my jn`tehr MJS %Hxjlpdh7MJS,:="?

Bnc`lh jnk hxphnshs seùdk `ndy mh `ff,sht bf stjnkjrk phrlbts jnk bf teh fbaurh bs blljthrbjd.



Yrhpjrhk my7


F`dd`wbna bthls jrh phrlbtthk my MJS,: f`r `ff,shttbna7

j" Ajbn `r d`sshs `n kbsp`sjd `f n`n,currhnt jsshtsm" F`rhban currhncy trjnsdjtb`n ajbn `r d`sshsc" Hxtrj`rkbnjry bthls

C`lpjrjtbvh bnf`rljtb`n7

[` hnsurh c`lpjrjmbdbty$ c`lpjrjtbvh bnf`rljtb`n seùdk mh abvhn bn teh fbnjncbjd stjthlhnts. MJS rhqubrhsnulhrbcjd bnf`rljtb`n jnk njrrjtbvh bnf`rljtb`n js c`lpjrjtbvh fbaurh. C`lpjrjtbvh f`r teh yhjr hnkhk 3:Khchlmhr =992 sejdd mh prhshnthk js mhd`w7

Yjrtbcudjrs =992%[joj"

=995%[joj"

Yrukhnch

Kharhh `f cjutb`n bn hxhrcbsh `f teh gukalhnts nhhkhk bn ljobna teh ljnjahlhnt hstbljths. Hxjlpdhs `f

hstbljths jrh7 Hstbljth `f ushfud dbfh `f jsshts t` cjdcudjth khprhcbjtb`n Yr`vbsb`n f`r kùmtfud d`ss %hxjlpdh7 ]hchbvjmdh ljy n`t mh c`ddhcthk"

Bnvhnt`ry jdd`wjnch `ms`dhschnch jdd`wjnch Khfhrrhk tjx Yr`vbsb`n f`r wjrrjnty cdjbl Jccruhk rhvhnuh Yr`vbsb`n f`r d`ss fr`l j djwsubt

Sumstjnch `vhr f`rl

Nhutrjdbty C`lpdhthnhss

=. @tehr blp`rtjnt c`nchpt jnk c`nvhntb`n

Musbnhss hntbty c`nchpt L`nhtjry unbt c`nchpt Ebst`rbcjd c`st c`nvhntb`n ]hjdbzjtb`n c`nchpt Kujdbty c`nchpt [blhdbnhss

=. @tehr blp`rtjnt c`nchpt jnk c`nvhntb`n

Jccùntbna p`dbcbhs jrh prbncbpdhs$ mjshs$ c`nvhntb`n$ rudhs jnk prjctbchs jppdbhk my jn hntbty bn prhpjrbna jnk

prhshntbna fbnjncbjd stjthlhnts. F`dd`wbna jrh hxjlpdh `f jccùntbna p`dbcbhs t` mh bnc`rp`rjthk my wjy `f n`ths t`teh fbnjncbjd stjthlhnts.

:. ]hp`rtbna hntbty

=. Mjsbs `f prhpjrjtb`n

=.: Stjthlhnt `f c`lpdbjnch

=.= Mjsbs `f lhjsurhlhnt

=.3 Functb`njd jnk prhshntjtb`njd currhncy

=.; Xsh `f hstbljths jnk gukalhnts



Yrhpjrhk my7


=.8 A`bna c`nchrn

3. Sbanbfbcjnt jccùntbna p`dbcbhs

3.: F`rhban hxcejnah

3.= Fbnjncbjd bnstrulhnts

3.3 Yr`phrty$ pdjnt jnk hqubplhnt jnk khprhcbjtb`nb. ]hcànbtb`n jnk lhjsurhlhnt7

bb. Sumshquhnt c`sts7

bbb. Khprhcbjtb`n7

3.; Blpjbrlhnt7

]hcànbtb`n

Cjdcudjtb`n `f rhc`vhrjmdh jlùnt

]hvhrsjd `f blpjbrlhnt

3.8 Dhjsh trjnsjctb`ns

3.6 M`rr`wbna c`sts

3.1 Bnvhnt`rbhs

3.1.: St`cos

3.1.= St`rhs

3.5 [rjkh jnk `tehr khmt`rs

3.2 Yr`vbsb`ns

3.:: ]hvhnuh rhcànbtb`n

3.:= [jxjtb`n

3.:=.: Yr`vbsb`n f`r bnc`lh tjx

3.:=.= Khfhrrhk tjx3.:3 Hvhnts jfthr teh mjdjnch

sehht

JCC@XN[BNA F@] B]]HC@VH]JMDH KHM[ _MJK KHM[\

Crhjtb`n `f jdd`wjnch f`r mjk khmt Mjk khmt wrbtthn,`ff

Qrbtthn,`ff khmt rhchbvhk

Crhjtb`n `f jdd`wjnch f`r mjk khmt

Cbrculstjnchs 7 Kùmt `n rhpjylhnt supp`rthk my prb`r hxphrbhnch.

Jccùntbna hntry7 Mjk khmt hxphnsh Kr. Jdd`wjnch f`r rhchbvjmdh Cr.

Mjk khmt wrbtthn `ff

Cbrculstjnchs 7 wehn j mjk khmt bs n`t hxphcthk t` mh pjbk.

Jccùntbna hntry7 Jdd`wjnch f`r rhchbvjmdh Kr. Jccùnts rhchbvjmdh Cr.

Qrbtthn,`ff khmt rhchbvhk



Yrhpjrhk my7


Cbrculstjnchs 7 khmt ljy mh rhchbvhk jfthr bt wjs wrbtthn,`ff fr`l teh jccùnts

Jccùntbna hntry7 Jdd`wjnch f`r rhchbvjmdh Kr. Jccùnts rhchbvjmdh Cr.

Hxjl ]hqubrhlhnt7

E`w jdd`jnch bs crhjthk E`w jdd`wjnch bs rhtbrhk

Jccùntbna hntry f`r wrbtthn `ff jnk wrbtthn,`ff khmt rhc`vhrhk Blpdbcjtb`n `f trhjtlhnt bn bnc`lh stjthlhnt jnk mjdjnch sehht Bkhntbfy hffhct `f brrhc`vhrjmdh khmt bn ar`ss pr`fbt jnk bn nht pr`fbt _jklbn hxp\ Ljtes `n cjdcudjtb`n `f mjk khmt jdd`wjnch

Yrjctbcjd pr`mdhl

Yr`vbsb`n `n mjk khmt khphnks `n jccùntbna p`dbcy `f j C`lpjny Jccùnts ]hchbvjmdh %Jccùntbna p`dbcy"

Yr`vbsb`n f`r kùmtfud khmts bs ljkh mjshk `n teh f`dd`wbnas7 Jahk 6 l`ntes – : yhjr 7 8(

Jahk : yhjr – = yhjrs 7 =9(

Jahk = yhjrs – 8 yhjrs 7 89( Jahk `vhr 8 yhjrs 7 :99(

Mjk khmts jrh wrbtthn,`ff `n c`nsbkhrjtb`n `f teh stjtus `f bnkbvbkujd khmt`rs.

Jahbna `f Jccùnts ]hchbvjmdh %jt 3: Khchlmhr =992"7

Sd. Sumsbkbjry dhkahr %Khtjbds `f rhchbvjmdhs" Jlùnt Jahbna

%yhjrs"

: Xnbdhvhr Mjnadjkhse Dtk. 899$999 :.8

= Wjljn [rjkhrs =99$999 9.8

3 S`cbjd Bsdjlbc Mjno Dtk. :99$999 6

; ]upjyjn Mubdkhrs Dtk. 699$999 3

8 Kejoj Cdum Dtk. ;99$999 =[`tjd :$599$999

Cjdcudjtb`n `f pr`vbsb`n f`r kùmtfud khmts %jt 3: Khchlmhr =992"7

Sd. Sumsbkbjry dhkahr %Khtjbds `f rhchbvjmdhs"

Jlùnt Jahbna %yhjrs"

]jth Yr`vbsb`n f`r mjk khmt

: Xnbdhvhr Mjnadjkhse Dtk. 899$999 :.8 =9( :99$999

= Wjljn [rjkhrs =99$999 9.8 9( ,

3 S`cbjd Bsdjlbc Mjno Dtk. :99$999 6 :99( :99$999

; ]upjyjn Mubdkhrs Dtk. 699$999 3 89( 399$999

8 Kejoj Cdum Dtk. ;99$999 = =9( 59$999

[`tjd :$599$999 859$999

Jt hjce phrb`k,hnk$ cjdcudjtb`n `f pr`vbsb`n f`r kùmtfud khmts sejdd mh rhvbshk.



Yrhpjrhk my7


BNVHN[@]R _MJS,=\ Bnvhnt`ry Cùnt

Bnvhnt`ry Vjdujtb`n

Bnvhnt`ry wrbth,`ff

Bnvhnt`ry ]hc`rkbna

J. BNVHN[@]R C@XN[ C@NSBKH]J[B@NS JNK Y]@CHKX]HS7

Bthl,wbsh dbst `f hjce bnvhnt`ry wbte qujntbty _fr`l st`rh dhkahr\

Bnvbth bnthrnjd jnk hxthrnjd jukbt`r f`r `mshrvjtb`n `f bnvhnt`ry cùnt

Cùnt hjce jnk hvhry bthls jnk n`th f`r jny khfbcbhncy

Aht teh vhrbfbcjtb`n sehht sbanhk my teh bnthrnjd jukbt`r jnk bf p`ssbmdh my teh hxthrnjd

jukbt`r

Jccùntbna hntry f`r khfbcbhncy _D`ss Kr.? Bnvhnt`ry Cr.\

M. BNVHN[@]R VJDXJ[B@N7

Vjdujtb`n Lhte`ks7

Mhnceljro %C`ll`ndy ushk jnk MJS supp`rthk" lhte`k7

D`whr `f C`st jnk N]V %Nht ]hjdbzjmdh Vjduh"

Jdd`whk jdthrnjtbvh %n`t MJS supp`rthk" lhte`k7

Ebst`rbcjd c`st

Hxphcthk shddbna prbch N]V

]hpdjchlhnt c`st

Lhjsurhlhnt Lhte`ks7

FBF@

DBF@ %Yrèbmbthk my MJS"

Jvhrjah C`st

Stjnkjrk C`st

Vjdujtb`n [hcenbquh]jw ljthrbjd vjdujtb`n Q`ro,bn,pr`chss vjdujtb`n Fbnbsehk A``ks vjdujtb`n



Yrhpjrhk my7


C`st7 Yurcejsh prbch [rjnsp`rt c`st

Ejnkdbna c`st

N`n,rhc`vhrjmdh tjxhs

N]V7Sjdhs prbch%," pr`fbt%," VJ[%," c`st bncurrhk t`

c`lpdhth js FA


Ejnkdbna c`st

N`n,rhc`vhrjmdh tjxhs C`nvhrsb`n c`st %Djm`r

jnk `vhrehjk"

N]V7Sjdhs prbch

%," VJ[%," c`st bncurrhk t` c`lpdhth

js FA%," shddbna c`st


Ejnkdbna c`st

N`n,rhc`vhrjmdh tjxhs C`nvhrsb`n c`st %Djm`r

jnk `vhrehjk"

N]V7Sjdhs prbch

%," VJ[%," shddbna c`st

Ljny C`lpjnbhs hstbljth 18( `f Sjdhs 29( `f sjdhs

Y]JC[BCJD Y]@MDHL

Yr`vbsb`n `n mjk khmt khphnks `n jccùntbna p`dbcy `f j C`lpjnyBnvhnt`ry %Jccùntbna p`dbcy"Bnvhnt`rbhs hxchpt bnvhnt`rbhs bn trjnsbt jrh lhjsurhk jt teh d`whr `f c`st jnk nht rhjdbzjmdh vjduh. [eh c`st `f bnvhnt`rbhs bs mjshk `n teh fbrst,bn fbrst,ùt prbncbpdh$ jnk bncdukhs hxphnkbturh bncurrhk bn jcqubrbna teh bnvhnt`rbhs$pr`kuctb`n `r c`nvhrsb`n c`sts jrh `tehr c`sts bncurrhk bn mrbnabna tehl t` tehbr hxbstbna d`cjtb`n jnk c`nkbtb`n.

Nht rhjdbzjmdh vjduh bs teh hstbljthk shddbna prbch bn teh `rkbnjry cùrsh `f musbnhss$ dhss teh hstbljthk c`sts `f c`lpdhtb`n jnk shddbna hxphnshs.

Fbnbsehk A``ks , c`stbna Ljthrbjd njlh Bnv`bch prbch [rjnsp`rt c`st Ejnkdbna c`st N`n,rhc`vhrjmdh tjx

[`tjd c`st

Fbdjlhnt :9 = : :.8 :;.8

Sehdd 6 9.8 9.8 : 5

C`phr ; 9.=8 9.8 9.18 8.8

[`tjd c`st `f mudm %=8 LQ" =5

Fbnbsehk A``ks , N]V

Ljthrbjd njlh Sjdhs prbch VJ[ @vhrehjk Shddbna c`st N]V

Mudm =8 LQ 89 1.8 8 :.8 36

Vjdujtb`n _D`whr `f C`st jnk N]V\7Ljthrbjd njlh C`st N]V Vjduh t` mh bncdukhk js

bnvhnt`ry

Mudm =8 LQ =5 36 =5

C. BNVHN[@]R Q]B[H,@FF



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ =9

Bnvhnt`ry ljy mh wrbtthn,`ff wehn mhc`lhs `ms`dhthkjljahk.

K. JCC@XN[BNA HN[]R F@] BNVHN[@]R BN HJCE S[JAH

Mhabnnbna bnvhnt`ry7C`st `f sjdhs Kr.

Bnvhnt`ry Cr.

Hnkbna bnvhnt`ry7Bnvhnt`ry Kr.C`st `f sjdhs Cr.

Bnvhnt`ry wrbth,`ff7Bnvhnt`ry wrbth,`ff %hxphnshs" Kr.Bnvhnt`ry Cr.

Bnvhnt`ry d`st jt teh tblh `f cùntbna

D`ss `f bnvhnt`ry `n cùntbna %hxphnshs"Kr.Bnvhnt`ry Cr.



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ =:

N@N,CX]]HN[ JSSH[S JNK KHY]HCBJ[B@N_YDJN[ Y]@YH][BHS & HZXBYLHN[$ MJS,:6\

]hcànbtb`n Lhjsurhlhnt `f YYH Khprhcbjtb`n ]hvjdujtb`n

Kbsp`sjd Blpjbrlhnt _MJS,36\ Jssht ]habsthr Bntjnabmdh Jsshts _MJS,32\

]hcànbtb`n

Bnbtbjd rhcànbtb`n Sumshquhnt t` bnbtbjd rhcànbtb`n

Jt c`st C`st l`khd7

C`st – Jcculudjthk khprhcbjtb`n – Jcculudjthk blpjbrlhnt d`ss

]hvjdujtb`n l`khd7 ]hvjduhk jlùnt , Jcculudjthk khprhcbjtb`n – Jcculudjthk blpjbrlhnt d`ss

Lhjsurhlhnt Jssht seùdk mh lhjsurhk bnbtbjddy jt c`st

Bnbtbjd hxphnkbturh

C`st `f sbth prhpjrjtb`n Bnbtbjd khdbvhry & ejnkdbna c`st Bnstjddjtb`n c`st Yr`fhssb`njd fhh? jrcebthcts jnk hnabnhhrs Kbsljntdbna c`st

Sumshquhnt hxphnkbturh

Bncrhjsh cjpjcbty Bncrhjsh ushfud dbfh Blpr`vhlhnt bn qujdbty

Khprhcbjtb`nC`ll`ndy ushk lhte`ks `f khprhcbjtb`n jrh7

Strjbaet dbnh lhte`k ]hkucbna mjdjnch lhte`k

Cjdcudjtb`n7

_C`st,]hsbkujd vjduh\Xshfud dbfh

Cjdcudjtb`n7

_Cjrrybna jlùnt %QKV"\'Khprhcbjtb`n rjth

St`p cejrabna `f khprhcbjtb`n7 J khprhcbjtb`n cejrah bs ljkh hvhn bf pr`kuctb`n st`pphk.

]hvjdujtb`n7

]hvjdujtb`n bs ljkh wehn jctujd dbfh `f jn jssht ejs bncrhjshk tejn tejt `f teh hstbljthk ushfud dbfh.



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ ==

@nch rhvjduhk$ bnthrvjd `f rhvjdujtb`n bs 3,8 yhjrs Yr`fhssb`njd vjduhr sejdd mh ushk bn rhvjdujtb`n

Khprhcbjtb`n jfthr rhvjdujtb`n7]jth `f khprhcbjtb`n sejdd mh cejnahk jfthr rh,vjdujtb`n jnk sejdd mjshk `n rhljbnbna ushfud dbfh `f teh jssht.

Jccùntbna hntry7

Ydjnt pr`phrtbhs jnk hqubplhnt Kr.]hvjdujtb`n surpdus Cr.

Kbsp`sjd Jssht bs kbsp`shk `ff wehn dbfh `f teh jssht ejs hxejusthk `r n t̀ usjmdh.

Yr`chkurh `f Kbsp`sjd `f Fbxhk Jsshts %K@FJ"7, C`nchrnhk ljnjahlhnt tjohs khcbsb`n t` kbsp`sh `ff pjrtbcudjr jsshts., [eh khcbsb`n bs c`llunbcjthk t` teh rhsphctbvh jssht C`,`rkbnjt`r, ]jbsbna K@FJ

, A` f`r juctb`n, Yeysbcjddy rhl`vh teh jssht, ]hl`vh fr`l jssht rhabsthr

, ]hl`vh fr`l m`òs

]jbsbna K@FJ7

Jssht n`. Khscrbptb`n Jssht cdjss D`cjtb`n C`st Jcc. Khp. QKV ]hjs`n

Kbsp`sjd `f jsshts cjrrbhk jt c`st7

Jcculudjthk Khprhcbjtb`n Kr.Cjse Kr.

YYH Cr.

Ajbn Cr.

Kbsp`sjd `f jsshts cjrrbhk jt rhvjduhk7@tehr tejn djnk7

Jcculudjthk khprhcbjtb`n Kr.YYH Cr.

Djnk7]hvjdujtb`n rhshrvh Kr.]htjbnhk hjrnbnas Cr.

Blpjbrlhnt _MJS\Blpjbrlhnt d`ss < Cjrrybna jlùnt > rhc`vhrjmdh jlùnt

Jssht rhabsthr

BK n`. khscrbptb`n D`cjtb`n khpjrtlhnt Yurcejshkjth

c`st Khprhcbjtb`nlhte`k

rhvjdujtb`n Cjrrybnajlùnt



Yrhpjrhk my7


Bntjnabmdh jsshts7 A``kwbdd Yrhdblbnjry hxphnshs Khvhd`plhnt c`st _MJS,357 khsban$ c`nstructb`n jnk thstbna `f prh,pr`kuctb`n$ `phrjtb`n `f pbd`t pdjnt$

fhjsbmbdbty stuky$ bnbtbjth pr`chss systhls htc.\. Jppdbcjtb`n S`ftwjrh

Yurcejshk a``kwbdd7A``kwbdd Kr.CjseMjno Cr.

Bnthrnjddy ahnhrjthk a``kwbdd7

N` hntry

Jl`rtbzjtb`n `f bntjnabmdh jsshtsLjnjahlhnt‐s hstbljth `n ushfud dbfh

C@S[ @F SJDHS$ JCC]XJD JNK Y]HYJRLHN[S

Xns`dk a``ks jt teh hnk `f teh jccùntbna phrb`k C`st `f sjdhs C`st `f cjrrbjah bnwjrk jnk ùtwjrk Bnvhnt`ry wrbtthn,`ff `r k`wn Bnvhnt`ry khstr`yhk `r st`dhn jnk sumghct t` bnsurjnch cdjbl Jccrujd YrbncbpdhLjrcebna prbncbpdh



Yrhpjrhk my7

Lèjlljk Sejebkud Bsdjl LMJ$ JCJ =;

C`st `f a``kss`dk

=992 =995

@phnbna st`co `f rjw ljthrbjds =1$8:8$382 =6$612$51:

Yurcejsh kurbna teh yhjr 3=:$38:$3=6 :23$895$1;;

Cd`sbna st`co `f rjw ljthrbjds %=2$138$13:" %=1$8:8$382"

Sjdh `f scrjp %:$=;2$;5:" %631$666"

]jw ljthrbjds c`nsulhk 3:1$55:$;13 :2=$938$829

Sjdjrbhs jnk wjahs 3;$;53$5;9 =;$296$==9

Arjtubty 3$;28$5=: =$==8$589

C`ntrbmutb`n t` pr`vbkhnt funk 513$85: 1==$212

Lhkbcjd hxphnshs :$981$62; 23;$956

Stjff whdfjrh hxphnshs 229$1:2 :$==9$6=5

Cjnthhn hxphnshs 6$899$12; 8$99:$199

Y`whr jnk fuhd :3$15:$698 ::$58=$895

Vhebcdh runnbna hxphnshs ;=$526 ;$989

]hpjbrs jnk ljbnthnjnch , Ahnhrjd :$835$8;5 :$362$652

]hpjbrs jnk ljbnthnjnch , Ljcebnhry =$:2=$8;5 :$856$399

St`rhs jnk spjrhs c`nsulhk 5$1=8$118 8$==6$225

]hnt$ rjths jnk tjxhs 6$913$899 6$913$899

Bnsurjnch 555$151 :$:52$92:

[hdhpe`nh jnk fjx ;;:$9:6 :1=$82;

]hpdjchlhnt c`st 5$;13$:69 ,

Khprhcbjtb`n %N`th ;.3" :1$259$89: :1$;55$9=5

;=8$;==$=85 =1=$992$5::

@phnbna w`ro,bn,pr`chss ;;3$855 13$125

Cd`sbna w`ro,bn,pr`chss %622$382" %;;3$855"

C`st `f pr`kuctb`n ;=8$:66$;51 =1:$6;9$9=:

@phnbna st`co `f fbnbsehk a``ks 5$993$5== 6$931$=95

Cd`sbna st`co `f fbnbsehk a``ks %N`th =3.3" %3$3;6$:95" %5$993$5=="

C@AS ;=2$5=;$=9: =62$613$;91



Yrhpjrhk my7


BNS[B[X[H @F CEJ][H]HK JCC@XN[JN[S @F MJNADJKHSECDJSS [HS[, : _ON@QDHKAH DHVHD %JCC@XN[BNA"\

L@EJLLJK SEJEBKXD BSDJL JCJFXDD LJ]OS,:99$ [BLH JDD@QHK,29 LBN. _jdd quhstb`ns cjrry hqujd ljros\

:. Lhntb`n teh ushrs `f fbnjncbjd stjthlhnts sphcbfybna bnthrnjd jnk hxthrnjd ushrs.

=. Dbst teh fbnjncbjd rhp`rtbna frjlhw`ro `f Mjnadjkhse.

3. Lhntb`n ; qujdbtjtbvh cejrjcthrbstbcs `f jccùntbna bnf`rljtb`n.

;. Qejt bnf`rljtb`n jrh rhqubrhk f`r bnf`rljtb`n mh rhdbjmdh0

8. E`w jccrujd mjsbs `f jccùntbna bs rhdjthk t` ljtcebna c`nchpt0

6. Bkhntbfy ohy p`bnts t` kbstbnaubse „CJYHU‐ jnk „]HVHU‐

1. Mrbhfdy khscrbmh teh rhsp`nsbmbdbty `f kbrhct`rs f`r prhpjrjtb`n `f fbnjncbjd stjthlhnts.

5. Qejt stjthlhnts c`lprbsh j c`lpdhth sht `f fbnjncbjd stjthlhnts0

2. Khscrbmh$ bn mrbhf$ teh rhcànbtb`n crbthrbj `f jn jssht.

:9. Lhntb`n MJS thrl `f fbxhk jsshts$ st`co$ khmt`rs$ crhkbt`rs jnk pr`fbt jnk d`ss jccùnt.

::. Khscrbmh$ bn mrbhf$ teh jccùntbna c`nshquhnchs$ bf „musbnhss hntbty c`n chpt‐ f`dd`whk jnk bf n`t.

:=. Lhntb`n teh njlh `f lhjsurhlhnt thcenbquhs ushk bn jccùntbna. Hxpdjbn „Mrhjo ,up vjduh‐ `f lhjsurhlhnt

thcenbquh.

:3. E`w k` yù bkhntbfy „n`n,currhnt jnk currhnt jsshts jnk dbjmbdbtbhs0

:;. Lhntb`n teh f`rludj f`r „Ar`ss pr`fbt‐$ ‐Nht pr`fbt‐$ jnk jklbn c`st t` sjdhs.

:8. Lhntb`n fhw hxjlpdhs `f kbstrbmutb`n hxphnshs.

:6. Qejt jrh teh hdhlhnts `f fbnjncbjd stjthlhnts0

:1. E`w k` yù kbstbnaubse „phtty cjse m`ò bn trjkbtb`njd systhl‐ jnk „phtty cjse m`ò bn blprhst systhl‐.

:5. Qejt k`culhnts jrh cjddhk sùrch k`culhnt0 Qey0

:2. Qejt bnf`rljtb`n jrh ahnhrjddy bncdukhk bn teh A]N0

=9. Qejt jrh m`òs `f `rbabnjd hntry ushk f`r0 Qey0

=:. Khscrbmh$ bn mrbhf$ jdd typhs `f kbscùnt.

==. Qey pjyr`dd c`sts se`wn bn teh pr`fbt jnk d`ss jccùnt bs ebaehr tejn teh ar`ss pjyr`dd c`st `f hlpd`yhhs.

=3. Kbstbnaubse n`lbnjd dhkahr jnk sumsbkbjry dhkahr. Qey sumsbkbjry dhkahr bs ljbntjbnhk0

=;. Khfbnh kujdbty c`nchpt bn kùmdh hntry m`ò ohhpbna systhl.

=8. Y`bnt ùt teh mjsbc rudhs f`r kùmdh hntry m`ò ohhpbna.=6. Qejt bs teh blpdbcjtb`n `f VJ[ `n rhabsthrhk jnk n`n,rhabsthrhk phrs`n0

=1. Kbstbnaubse mhtwhhn hrr`rs tejt cjush trbjd mjdjnch blmjdjnch jnk te`sh tejt k` n`t.

=5. Qejt bs jkgusthk cjse m`ò0 Qey c`lputjtb`n `f jkgusthk cjse m`ò bs nhchssjry f`r jn jccùntjnt0

=2. Lhntb`n teh typhs `f hrr`rs bn jccùntbna.

39. Khscrbmh teh ush `f susphnsh jccùnt bn rhctbfybna hrr`rs.

3:. Hxpdjbn teh thrls „Fjbr prhshntjtb`n‐$ „sumstjnch `vhr f`rl‐ jnk „Yrukhnch‐.



Yrhpjrhk my7


3=. Khscrbmh teh hffhct bn jccùntbna bf „a`bna c`nchrn jssulptb`n‐ f`dd`whk jnk bf n`t f`dd`whk.

33. Lhntb`n teh cjshs wehrh `ffshttbna bs phrlbtthk my jccùntbna stjnkjrks0

CDJSS [HS[,=ON@QDHKAH DHVHD,JCC@XN[BNA$ SHC[B@N,:

Cùrsh [hjcehr7 Lèjlljk Sejebkud Bsdjl JCJ_Jdd quhstb`ns cjrry hqujd ljros\

CEJY[H],:7 BN[]@KXC[B@N [@ JCC@XN[BNA:. Qejt bs teh `mghctbvh `f fbnjncbjd stjthlhnts0=. Lhntb`n teh ushrs `f fbnjncbjd stjthlhnts.

3. Qey bt bs hjsbhr t` aht fbnjncbjd bnf`rljtb`n f`r bnthrnjd ushr jnk ejrkhr f`r hxthrnjd ushr0;. Y`bnt ùt teh bnf`rljtb`n nhhks `f f`dd`wbna ushrs0

j" Sthwjrksebp functb`nbnam" Ljnjahlhnt phrf`rljnch jnjdysbsc" Jmbdbty t` pjy khmt

k" Jsshssbna tjx dbjmbdbty jnk khthrlbnh tjx p`dbcy

h" Hffbcbhnt jdd`cjtb`n `f rhsùrchsf" C`ntrbmutb`n t` d`cjd hc`n`ly$ usbna d`cjd suppdbhr$ hnvbr`nlhntjd hffhct

8. Lhntb`n fbnjncbjd rhp`rtbna frjlhw`ro bn Mjnadjkhse.6. Qejt qujdbtjtbvh cejrjcthrbstbc jrh jppr`prbjth f`r hjce `f teh mhd`w cjshs0

j" unkuh khdjy bn fbnjncbjd rhp`rtbnam" bnc`lpdhth bnf`rljtb`n `r rhkunkjnt bnf`rljtb`n bn teh fbnjncbjd stjthlhntc" hrr`r frhh$ nhutrjd bnf`rljtb`n prhshnthk bn teh fbnjncbjd stjthlhnt $ prukhnch jnk hc`n`lbc sumstjnch

ushkk" bnf`rljtb`n pr`vbkhk bn teh fbnjncbjd stjthlhnts `n j c`nsbsthnch mjsbs

1. Abvh 89 hxjlpdhs `f CJYHU jnk =9 f`r ]HVHU0

5. Bkhntbfybna CJYHU jnk ]HVHUj" purcejsh `f jn jppdbcjtb`n s`ftwjrh f`r teh c`lpjnym" purcejsh j shc`nk ejnk ljcebnh wbte rhkuchk prbchc" wjahs f`r `phrjtbna teh nhwdy purcejshk ljcebnhk" jkvhrtbshlhnt mbdd abvhn f`r 8 yhjrs jt tblh

h" ajbn `n sjdh `f fbxhk jsshts2. Lhntb`n rhsp`nsbmbdbty `f kbrhct`rsljnjahlhnt bn prhpjrbna fs:9. Khfbnh fjbtefud rhprhshntjtb`n

CEJY[H],=7 [EH JCC@XN[BNA HZXJ[B@N

::. wejt jrh MJS thrl `f f`dd`wbna jccùnt ehjks7j" Fbxhk jsshtsm" St`co

c" Khmt`rk" Crhkbt`r

h" Yr`fbt & d`ss jccùnt:=. Supp`sh$ dbst prbch bn jn bnv`bch `f sjdhs wjs to. 899 %VJ[ bncdusbvh$ jt stjnkjrk rjth"$ trjkh kbscùnt

I:9($ cjse kbscùnt I 8( %=:9$ n39"$ cust`lhr pjbk teh jlùnt `n =:st kjy. Khthrlbnh teh bnv`bch

vjduh. Khthrlbnh AY rjtb` NY rjtb` jnk Jklbnbstrjtbvh c`st t` sjdh bf C@AS wjs to. 399 jnk Jklbn c`st wjsto. 59.

CEJY[H],37 ]HC@]KBNA FBNJNCBJD []JNSJ[B@NS:3. Lhntb`n teh njlh `f jdd sùrch k`culhnts.:;. Qejt jrh teh ljbn m`òs `f `rbabnjd hntrbhs:8. Stjth systhl n`th f`r crhkbt sjdhs pr`chss bnkbcjtbna mjsbc k`culhnts rhqubrhk bn hjce stjah:6. Stjth systhl n`th f`r crhkbt purcejsh pr`chss bnkbcjtbna mjsbc k`culhnts rhqubrhk bn hjce stjah



Yrhpjrhk my7


:1. Stjth systhl n`th f`r purcejsh `f fbxhk jsshts bn crhkbt bnkbcjtbna mjsbc k`culhnts rhqubrhk bn hjce stjah

:5. Qejt jrh mjsbs bncdusb`n `f A``ks ]hchbvhk N`ths %A]N":2. Qejt bnf`rljtb`n jrh nhhkhk t` krjft bnv`bch$ crhkbt n`ths$ khdbvhry cejddjn jnk A]N=9. Lhntb`n teh njlhs `f 6 ljbn m`òs `f `rbabnjd hntrbhs=:. Krjft j sjdhs kjy m`ò$ purcejsh kjy m`ò$ cjse m`ò$ phtty cjse m`ò$ pjyr`dd m`ò %jssbanlhnt"==. Lhntb`n teh njlh `f 1 sùrch k`culhnts

=3. [erhh k`culhnts b.h. purcejsh `rkhr$ bnv`bch jnk A]N bs nhchssjry f`r 3 wjy cehcobna“ hxpdjbn

=;. Krjft j bnv`bch lhntb`nbna teh jlùnt `f VJ[=8. fbdd bn teh mdjnos7

Sùrch k`culhnt M`òs ̀ f `rbabnjd hntry

Sjdhs bnv`bnch 0

Yurcejsh bnv`bch 0

Khmbt n`th 0

Crhkbt n`th 0

Cehquh rhlbttjnch jkvbch 0

Yjysdbp 0

Yhtty cjse vùcehr 0

=6. Yrhpjrbna cjse m`ò7 Js `n : Gjnujry =9:9$ JMC C`lpjny ejk [o. 299 bn teh mjno js `vhrkrjft. Kurbna teh yhjr =9:9 tehc`lpjny ejk f`dd`wbna rhchbpts jnk pjylhnts. Yrhpjrh jn jnjdyzhk cjse m`ò fr`l teh jm`vh

trjnsjctb`ns.[rjnsjctb`ns kurbna =9:97

j. Cjse sjdh7 rhchbpt `f [o. 2; %bncdukbna VJ[ I :8("?m. Yjylhnt fr`l crhkbt cust`lhr URW [o. 359?c. Cehquh rhchbvhk fr`l js j se`rt thrl d`jn fr`l YZ] [o. :599?

k. Cjse sjdh7 rhchbpt `f [o :;: %bncdukbna VJ[ I :8("?h. Cjse rhchbvhk f`r kjdh `f ljcebnh [o :=99 %n` VJ["?f. Yjylhnt t` suppdbhr [o :=9?

a. Yjylhnt `f thdhpe`nh mbdd [o. 316 %bncdukbna VJ[ [o. 16"?e. [o. :99 wbtekrjwn fr`l mjno f`r phtty cjse?

b. Yjylhnt `f [o. :$899 t` @t`mb f`r nhw furnbturh %n` VJ["?=1. Stjth fhw hxjlpdh f`r webce phtty cjse m`ò bs ushk=5. Kbffhrhnch mhtwhhn blprhst systhl `f phtty cjse m`ò jnk n`rljd phtty cjse m`ò

=2. Krjft j typbcjd phtty cjse m`ò bn blprhst systhl39. Stjth webce m`òs `f `rbabnjd hntry teh f`dd`wbna trjnsjctb`ns wùdk mh hnthrhk bnt`7

j. Yjylhnt t` j suppdbhr j cehquh f`r [o. ;89m. Shnk jnk bnv`bch t` cust`lhr f`r [o. 689c. Muy hnvhd`ps f`r [o. :=

k. ]hchbvh jn bnv`bch fr`l j suppdbhr f`r [o. 399h. Yjy [o 899 t` cust`lhr terùae `ndbnh trjnsfhrf. Cust`lhr rhturns a``ks f`r to. =89a. ]hturn a``ks t` suppdbhr f`r to. 89;e. Cust`lhr pjys yù j cehquh f`r to. 899

3:. Krjft j kully pjyr`dd sehhtm`ò `f yùr c`lpjny3=. JMC Dtk. Ejs :9 hlpd`yhhs we` ejk ar`ss pjy `f to. :;9$999 phr jnnul jl`na tehl bn =992. Bn tejt

yhjr teh c`lpjny ljkh nht pjy pjylhnts t` hlpd`yhhs `f to. :=2$=99 jnk pjbk to. =9$299 t` hTtehphnsb`n trusthhs. Bts t`tjd pjyr`dd c`st wjs to. :19$;99. e`w luce kbk teh c`lpjny pjy t` A`vhrnlhnttrhjsury bn rhsphct `f wbtee`dkbna tjx0

33. Qejt trjnsjctb`ns jrh rhc`rkhk vbj gùrnjd js j m`ò `f `rbabnjd hntry03;. Ar`ss pjyr`dd c`st bs l`rh tejn hlpd`yhhs‐ ar`ss pjy sbnch‐ hxpdjbn wey038. Supp`sh tejt JMC Dtk. Yjy to. 359 bn fudd shttdhlhnt `f jn bnv`bch tejt ejk mhhn rhc`rkhk jt to. 358 bn t`tjd

bn teh sjdhs kjy m`ò. E`w cjse m`ò wùdk mh wrbtthn up0

CEJY[H],;7 DHKAH] JCC@XN[BNA & K@XMDH HN[]R

36. Kbstbnaubse n`lbnjd dhkahr jnk sumsbkbjry dhkahr31. Khfbnh kujdbty c`nchpt wbte hxjlpdh



Yrhpjrhk my7


35. Stjth teh ahnhrjd rudh `f kùmdh hntry m`òohhpbna.

32. Bkhntbfy teh khmbt jnk crhkbt hntrbhs bn teh f`dd`wbna trjnsjctb`ns %ban`rh VJ["j" mùaet j ljcebnh `n crhkbt fr`l J$ c`st to. 5$999m" mùaet a``ks `n crhkbt fr`l M$ c`st to. 899c" sjdh a``ks `n crhkbt t` C$ vjdu to. :$=99k" pjbk K %j crhkbt suppdbhr" to. 399

h" c`ddhcthk to. :59 fr`l H$ j crhkbt cust`lhr

f"

pjbk nht pjy to. ;$999a" rhchbvhk rhnt mbdd `f to. 199 fr`l djnkd`rk Ae" pjbk rhnt bnsurjnch prhlbul to. 29

;9. Sullbt Y`whr `phrjths jn blprhst phtty cjse systhl. [eh blprhst jlùnt bs [o. 8999. jt teh hnk `f teh

phrb`k teh t`tjds `f teh fùr jnjdysbs c`dulns bn teh phtty cjse m`ò whrh js f`dd`ws7C`duln ,: to. =3.:=C`duln ,= to. 6.1;C`duln ,3 to. :=.29C`duln ,; to. =5.89

E`w luce cjse bs rhqubrhk t` rhst`rh teh blprhst jlùnt0;:. Abvh tw` hxjlpdh `f sumsbkbjry dhkahr.;=. S`ft Suppdbhs C`. rhchntdy purcejsh fr`l Ejrk Blp`rts C`. :9 prbnthrs `rbabnjddy prbchk jt to. =99 hjce. J

:9( trjkh kbscùnt wjs nha`tbjthk tàhtehr wbte j 8( cjse kbscùnt bf pjylhnt wjs ljkh wbtebn :;kjys. Cjdcudjth teh f`dd`wbna.

j" [eh t`tjd `f teh trjkh kbscùntm" [eh t`tjd `f teh cjse kbscùnt

;3. Khfbnh trjkh kbscùnt jnk cjse kbscùnt wbte tw` hxjlpdhs

;;. Khfbnh teh thrl =:9$ n39;8. Yrhpjrh jn bnc`lh stjthlhnt fr`l teh f`dd`wbna bthls7

[jojj" purcejsh jt ar`ss c`st :=9$999m" trjkh kbscùnt jdd`whk ;$999

c" cjse kbscùnt rhchbvhk :$899k" cjse sjdhs 3;$999h" crhkbt sjdh jt bnv`bch prbch :89$999

f" cjse kbscùnt jdd`whk 5$999a" kbstrbmutjrbhs c`st 3=$999e" jklbnbstrjtbvh c`st ;9$999b" krjwbnas my pr`prbht`r ==$999

;6. Hxpdjbn wey VJ[ bs cjddhk hxphnkbturh tjx0;1. Hxpdjbn e`w VJ[ bs c`ddhcthk0;5. Hxpdjbn blpdbcjtb`n `f VJ[ f`r rhabsthrhk jnk n`n,rhabsthrhk phrs`ns;2. J ljnufjcturbna c`lpjny purcejsh rjw ljthrbjds jt j c`st `f to. :$999 pdus VJ[ jt stjnkjrk rjth `f :8(.

Fr`l teh rjw ljthrbjds teh c`lpjny ljohs fbnbsehk pr`kucts webce bt sjdhs t` j rhtjbd ùtdht$ M dtk. F`r to.:$699 pdus VJ[ jTI :8(. M Dtk. Sjdhs teh pr`kucts t` cust`lhrs jt j t`tjd prbch `f to. =$999 pdus VJ[I:8(. E`w luce VJ[ bs pjbk jt hjce stjah bn teh cejbn0

89. Khfbnh teh thrl —brrhc`vhrjmdh VJ[“ wbte tw` hxjlpdhs

8:. JMC C`lpjny usujddy shdd a``ks jt to. :39 hjce$ bt abvhs URW [rjkh kbscùnt `f to. :9 s` eh shdds a``ks tÙRW f`r to. :=9. JMC bs rhabsthrhk f`r V J[. E`w luce ùtput VJ[ seùdk JMC c`lpjny bncdukh `n URW‐sbnv`bch0

8=. Bf yù jrh t`dk tejt jn jlùnt bncdukhs VJ[ I :8( %ar`ss jlùnt"$ cjdcudjth teh VJ[ jlùnt0

83. JMC bs prhpjrbna fbnjncbjd stjthlhnts f`r teh yhjr hnkhk 3: Khchlmhr =992. Bncdukhk bn bts mjdjnch sehhtjs jt 3: Khchlmhr =995 wjs j mjdjnch f`r VJ[ kuh fr`l a`vhrnlhnt `f to. :8$999. JMC‐s sulljry

bnc`lh stjthlhnt f`r teh yhjr 3: Khchlmhr =992 wjs js f`dd`ws7[joj

]hvhnuh %nht" %jdd stjnkjrk rjthk" 899$999

Yurcejsh %nht" %jdd stjnkjrk rjthk" %:=9$999"Ar`ss pr`fbt 359$999



Yrhpjrhk my7


Hxphnshs7

Qjahs & sjdjrbhs %VJ[ hxhlpthk" %:63$999"Hnthrtjbnlhnt %[o. ;9 pdus brrhc`vhrjmdh VJ[ [o. 6" %;6$999"@tehr %nht$ jdd stjnkjrk rjthk" %1:$999"

Nht pr`fbt :99$999

Yjylhnts `f to. 8$999$ :8$999 jnk =9$999 ejvh mhhn ljkh bn teh yhjr t` a`vhrnlhnt jnk j rhpjylhnt `f

to. :=$999 wjs rhchbvhk.

j" Qejt bs teh mjdjnch f`r VJ[ bn teh mjdjnch sehht js jt 3: Khchlmhr =992 %jssulh VJ[ I :8("

8;. Qehn j crhkbt cust`lhr pjys jn bnv`bch f`r to. ::8 bncdukbna VJ[ I :8(. Qejt wbdd teh crhkbt hntry bn teh

VJ[ dhkahr jccùnt088. Khfbnh bnput VJ[ jnk ùtput VJ[ wbte hxjlpdh.

CEJY[H] 87 Y]HYJ]BNA MJSBC FBNJNCBJD S[J[HLHN[S86. Qejt jrh teh c`lp`nhnts `f j c`lpdhth sht `f fbnjncbjd stjthlhnts

81. Qejt jrh teh mjsbs hdhlhnts `f j fbnjncbjd stjthlhnts85. Qejt jrh teh hrr`rs k` n`t ljoh j trbjd mjdjnch blmjdjnch082. Kbstbnaubse mhtwhhn hrr`rs tejt cjush trbjd mjdjnch blmjdjnch jnk te`sh tejt k` n`t.

CEJY[H] 67 C@N[]@D JCC@XN[$ H]]@]S JNK @LBSSB@N

69. [eh t`tjd `f teh mjdjnch bn j c`lpjny‐s rhchbvjmdhs dhkahr bs to. 599 l`rh tejn teh khmbt mjdjnch `n btsrhchbvjmdhs c`ntr`d jccùnt. Qebce `nh `f teh f`dd`wbna hrr`rs cùdk my btshdf jccùnt f`r teh kbscrhpjncy0

j" [eh sjdhs kjy m`ò t`tjd c`duln ejs mhhn unkhr cjst my to.599

m" Cjse kbscùnts t`tjdddbna to. 599 ejvh mhhn `lbtthk f`rl teh n`lbnjd dhkahrc" @nh rhchbvjmdhs dhkahr jccùnt wbte j crhkbt mjdjnch `f to. 599 ejs mhhn trhjthk js j khmbt

mjdjnch bn teh dbst `f mjdjnchsk" [eh cjse rhchbpts m`ò ejs mhhn unkhr cjst my to. 599

6:. F`r Hxp`rt C`. `n : @ct`mhr =995 teh rhchbvjmdhs dhkahr mjdjnch whrh to. 5$9=; khmbt jnk to. 81 crhkbt$

jnk teh pjyjmdhs dhkahr mjdjnch `n teh sjlh kjth whrh to. 6.:38 crhkbt jnk to. :98 khmbt. [ehrh mjdjnchejvh mhhn cehcohk jnk jrh c`rrhct.F`r teh yhjr hnkhk 39 Shpthlmhr =992 teh f`dd`wbna pjrtbcudjrs jrh jvjbdjmdh %bn tjoj"7

Sjdhs 6=.8:;Yurcejsh 32$;32Cjse fr`l crhkbt cust`lhrs 88$=:=Cjse t` crhkbt suppdbhrs 31$391Kbscùnt rhchbvhk :$;18Kbscùnt jdd`whk =$3=5Brrhc`vhrjmdh khmts wrbtthn `ff 3=6]hfunk fr`l suppdbhrs :98

Jlùnt kuh fr`l cust`lhrs js se`wn my rhchbvjmdhs dhkahr$ `ffsht jajbnst jlùnt kuh t` teh sjlh fbrljs se`wn my pjyjmdh dhkahr %shttdhlhnt my c`ntrj". ;3;Qejt jrh teh mjdjnchs js jt 39 Shpthlmhr =992 `n7

j" rhchbvjmdhs c`ntr`d jccùnt

m"

pjyjmdh c`ntr`d jccùnt6=. —Mjno stjthlhnt bs teh lbrr`r bljah `f teh cjse m`ò“ ,hxpdjbn63. Lhntb`n teh 8 c`ll`n hxpdjnjtb`ns f`r kbffhrhnchs mhtwhhn cjse m`ò jnk mjno stjthlhnt6;. Hxpdjbn$ bn mrbhf$ teh jkgusthk cjse m`ò

68. JMC‐s mjno stjthlhnt se`ws to. 1:8 kbrhct khmbts jnk to. 383 bnvhstlhnt bnc`lh n`t rhc`rkhk bn teh cjsem`ò. [eh mjno stjthlhnt k`hs n`t se`w j cust`lhr‐s cehquh f`r to. 518 hnthrhk bn teh cjse m`ò `n teh

djst kjy `f teh jccùntbna phrb`k. [eh cjse m`ò ejs j crhkbt mjdjnch `f to. 6:9. Qejt mjdjnch jpphjr bnteh mjno stjthlhnt0

66. Qejt jrh teh 8 mr`jk typhs `f hrr`r bn jccùntbna

61. Bkhntbty typhs `f hrr`r fr`l f`dd`wbna trjnsjctb`ns



Yrhpjrhk my7


Hrr`r [yph

J crhkbt sjdhs `f to. 6$5;3 ejs mhhn bnc`rrhctdy khmbthk bn teh rhchbvjmdh dhkahr js to. 6$;53

J musbnhss rhchbvhs jn bnv`bch fr`l j suppdbhr f`r to. =89 jnk teh trjnsjctb̀ n bs lbsshk fr`l tehm`òs

Jn hrr`r bs t` trhjt rhvhnuh hxphnkbturh bnc`rrhctdy js cjpbtjd hxphnkbturh

Yuttbna j khmbt hntry `r j crhkbt hntry bn teh wr`na jccùnt

Cjstbna hrr`r

Jklbn hxphnshs `f to. =$5== jrh hnthrhk js to. =$=5= bn teh jklbnbstrjtbvh hxphnshs dhkahrjccùnt. Jt teh sjlh tblh$ bnc`lh `f to. 5$23: bs se`wn bn th sjdhs jccùnt js to. 5$32:.

65. J mjno stjthlhnt se`ws j mjdjnch `f to$ :$=99 bn crhkbt. Jn hxjlbnjtb`n `f teh stjthlhnt se`ws j to. 899cehquhs pjbk bn phr teh cjse m`ò mut n`t yht `n teh mjno stjthlhnt jnk j to. :$=89 cehquh pjbk ùtnuTTmut n`t yht `n teh stjthlhnt. Bn jkkbtb`n teh cjse m`ò se`ws teh pr`prbht`rs c`rrhct cjdcudjtb`n `f

sjvbnas bnthrhst `f to. 89 webce seùdk ejvh mhhn rhchbvhk$ mut webce bs n`t `n teh stjthlhnt. Qejt bs tehmjdjnch phr teh cjse m`ò0

62. JMC C`lpjny ejk j kbffhrhnch `n bts trbjd mjdjnch. Jfthr bnvhstbajtb`n teh f`dd`wbna hrr`rs whrh kbsc`vhrhk.

j" J sjdhs bnv`bch f`r to. 899 wjs lbs,rhjk my teh cdhro js to. 699 jkTnk hnthrhk js suce bnt` tehdhkahr jccùnts

m" Mjno cejrah `f to. :;8 ejk mhhn khmbthk t` teh cjse jt mjno jccùnt to. :8;E`w luce wjs teh `rbabnjd kbffhrhnch `n teh trbjd mjdjnch0

19. Abvh 3 hxjlpdhs f`r webce j susphnsh jccùnt bs rhqubrhk f`r c`rrhctb`n `f jn hrr`r.1:. Mjno stjthlhnt `f j c`lpjny se`whk jn `vhrkrjwn mjdjnch `f to. 8$=89 `n 3: Khchlmhr =992. wehn tebs

wjs rhc`ncbdhk t` teh cjse m`ò$ teh f`dd`wbna kbffhrhnch whrh n`thk7` Xn,prhshnthk cehquhs` Xn,crhkbthk d`kalhnt` Stjnkbna `rkhr f`r bnsurjnch prhlbul pjyjmdh n`t hnthrhk bn cjse m`ò ` @vhrkrjft bnthrhst n`t rhc`rkhk bn teh cjse m`ò ` Crhkbthk bn hrr`r t` c`lpjny‐s jccùnt my mjno

Qejt bs teh `rbabnjd mjdjnch `n c`lpjny‐s cjse m`ò js `n 3: Khchlmhr =9920 1=. —Cd`sbna bnvhnt`ry mjdjnch bs n`t bncdukhk bn teh bnbtbjd trbjd mjdjnch rjtehr bncdukhk bn teh hxthnkhk trbjd

mjdjnch“ hxpdjbn 13. Js jt 3: Khchlmhr =992 j c`lpjny‐s mjno stjthlhnt se`ws jn `vhrkrjft ̀ f to. :$899. [eh stjthlhnt

bncdukhs mjno cejrahs `f to. 39 webce ejvh n`t yht mhhn rhc`rkhk bn teh c`lpjny‐s cjse m`ò. @n =2Khchlmhr =992 teh c`lpjny ejk pjbk j cehquh `f to. 899 t` j suppdbhr jnk mjnohk to. =99 rhchbvhk fr`lj trjkh rhchbvjmdh? nhbtehr `f tehsh thrls jpphjrs bn teh mjno stjthlhnt. Qejt wùdk mh teh `vhrkrjft `f teh c`lpjny‐s mjdjnch sehht jt 3: Khchlmhr =9920

1;. [eh cjse m`ò se`ws j mjno mjdjnch `f to. 8$618 `vhrkrjwn jt 3: Khchlmhr =992. bt bs sumshquhntdykbsc`vhrhk tejt j stjnkbna `rkhr pjylhnt f`r to. :=8 ejs mhhn hnthrhk twbch$ jnk tejt j kbse`n`rhkcehquh f`r to. ;89 ejs mhhn khmbthk bn teh cjse m`ò bnsthjk `f crhkbthk. Qejt seùdk mh c`rrhct mjno

mjdjnch018. Abvh :9 hxjlpdhs f`r webce jlhnklhnts `f cjse m`ò bs rhqubrhk. %Jssbanlhnt"16. Abvh 8 hxjlpdh f`r webce jlhnklhnts `f mjnos stjthlhnt bs rhqubrhk %jssbanlhnt"

CEJY[H] 17 JCC@XN[BNA C@NCHY[ JNK C@NVHN[B@NS7

11. bkhntbfybna c`nchpts jnk c`nvhntb`ns7Schnjrb` C`nchpt jnk

c`nvhntb`n

@wnhr `f teh musbnhss tjohs a``ks fr`l bnvhnt`rbhs f`r ebs `wn phrs`njd ush

Jppdbcjtb`n `f kharhh `f cjutb`n bn hxhrcbsbna gukalhnt unkhr c`nkbtb`ns `f unchrtjbnty

[eh kbrhct`rs k` n`t bnthnk t` dbqubkjth teh hntbty `r t` chjsh trjkbna bn tehf`rhshhjmdh futurh

[eh hntbty‐s fbnjncbjd p`sbtb`n fbnjncbjd phrf r̀ljnch jnk cjse fd`w jrh prhshnthk fjbrdy

Qehn c`lputbna pr`fbt$ bnc`lh hjrnhk lust mh ljtcehk jajbnst teh hxphnkbturhbncurrhk bn hjrnbna bt



[eh prhshntjtb`n jnk cdjssbfbcjtb`n `f bthls bn teh fbnjncbjd stjthlhnts seùdk stjy tehsjlh fr`l `nh phrb`k t` teh nhxt

Fbnjncbjd stjthlhnts jrh pr`kuchk wbtebn j tblh bnthrvjd tejt hnjmdhs ushrs t` ljohrhdhvjnt hc`n`lbc khcbsb`n.

15. Stjth fhw bthls f`r webce sht,`ff `f bs jdd`whk012. Qehn mrhjo,up vjduh `f jccùntbna bs jttrjcthk059. J rhtjbdhr c`llhnchs musbnhss `n : Gjnujry =992 jnk muys =9 wjsebna ljcebnhs$ hjce c`stbna to. :99.

Kurbna teh yhjr eh shdds :1 ljcebnhs jt to. :89 hjce. E`w seùdk teh rhljbnbna ljcebnhs mh vjduhk jt 3:Khchlmhr bn teh f`dd`wbna cbrculstjnchs0j" Eh f`rchk t` cd`sh k`wn ebs musbnhss jt teh hnk `f teh yhjr jnk teh rhljbnbna ljcebnhs wbdd rhjdbzh

`ndy to. 69 hjce bn j f`rchk sjdh.m" Eh bnthnks t` c`ntbnuh ebs musbnhss bnt` teh nhxt yhjr.

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