Budget & Process of Budgeting - Webinar XIMB

8/13/2019 Budget & Process of Budgeting - Webinar XIMB

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Ugilkag



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Vrklgss kc Juhegtòe

&

Juhegtbry Lkotrki

Iglturg \gss`ko ckr VEL A Vrkerbaag kc ^@A

Xnrkuen Zgi`bolg @ocklkaa Ith‐s SL Cblì ty

Hr. V. L. Jbsu



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Oubolgs kc Vgrckrabolg Juhegt

Juhegt & Jusògss Abobegrs

Kvgrv`gws

Xypgs kc Juhegt

Vròl`pbi Juhegt Cbltkrs

Hgvgikpagot kc Juhegt

Juhegtbry Lkotrki Juhegt Aboubi

Begohb



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Oubolgs kc

Vgrckrabolg Juhegt



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Oubolgs kc Vgrckrabolg Juhegt

Hgcò`t`ko

B Vgrckrabolg Juhegt `s b lkaprgngos`vg hkluagotlkotbòòe tng pibo kc blt`kos, prgpbrgh ò lkkrhòbt`ko w`tnbii tng kpgrbtòe boh sgrv`lòe cuolt`kos tk bln`gvg b prgsgttbregts huròe b hgcògh pgr`kh kc tàg. @t `s gxprgssgh òqubot`tbt`vg boh còbol`bi tgras.

’B juhegt `s b sbohw`ln blt`v`ty jgtwggo baj`t`kus ekbis`hgot`c`gh ò tng lkrpkrbtg strbtge`l pibos ko tng kog s`hg bohnbrhlkrg rgbi`ty cblgh bt tng abrmgt piblg boh tng snkp cikkrkr sgrv`lg egogrbtòe stbt`ko ko tng ktngr.

Xng kjdglt`vg `s tk pibo ckr rgakvòe tng kjstbligs sk tnbt tngc`ra lbo jg prkpgiigh tkwbrhs bttbòagot kc tng ikoe tgraekbis.‑

Xng @ ost` tutg kc Lkst & Abobegagot Bllkuotbots, Ikohko



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Oubolgs kc Vgrckrabolg Juhegt . . . :

Jbs`l Cgbturgs

@t `s b lkaprgngos`vg hkluagot

@t ibys hkwo tng lkkrhòbtgh pibo kc blt`kos golkapbssòe bii

tng kpgrbtòe boh sgrv`lòe blt`v`t`gs

@t `s gxprgssgh ò qubot`tbt`vg boh/kr còbol`bi tgras

@t `s prgpbrgh pr`kr tk b hgcògh pgr`kh kc tàg

@ts purpksg `s tk bln`gvg tng kjdglt`vgs kc àagh`btg cuturg

Witàbtgiy h`rgltgh tkwbrhs bln`gvòe tng ikoe tgra lkrpkrbtg

ekbis

B Juhegt `s bisk mokwo bs „Booubi Kpgrbtòe Vibo‐


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Oubolgs kc Vgrckrabolg Juhegt . . . <Kjdglt`vgs

Lkajòòe tng `hgbs kc gapikyggs bt bii igvgis

Vrkaktòe boh akt`vbtòe krebo`sgh pbrt`l`pbt`ko bt vbr`kusigvgis ckr

Ligbr uohgrstbohòe kc ekbis, boh

Lkotr`jutòe tkwbrhs ekbis

Lkkrhòbtòe bii prkhults/sgrv`lgs rgibtgh boh cuolt`kobiblt`v`t`gs

Kjtbòòe lkaa`tagot ckr pgrckrabolg ò tng ckra kch`v`s`kobi /hgpbrtagotbi juhegts

Vibooòe ckr

Zgbi`sòe kptàua rgvgoug òlkag

Lkotrkiiòe òput lksts boh ktngr gxpgoh`turg

Abxa`sòe gcc`l`goly boh prkc`tbjì`ty.


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Oubolgs kc Vgrckrabolg Juhegt . . . 8

Kjdglt`vgs (lkoth.)

Aòà`sòe pktgot`biiy lkoci`ltòe purpksgs bakoe rgibtgh

kpgrbtòe sgeagots

Vrkv`hòe b jbs`s ckr

Gvbiubtòe tng bltubi pgrckrabolg

Cblì`tbtg lkrrglt`vg blt`kos ckr tng brgbs kc bhvgrsg rgsuits

\grvòe bs b agtnkhkikey ckr butnkr`sòe usg kc slbrlg

rgskurlgs

Kptà`sòe gcc`l`goly boh prkc`tbjì`ty



Oubolgs kc Vgrckrabolg Juhegt . . . 7Jgnbv`kurbi @ssugs

’Bo krebo`sbt`kobi ekbi `s b hgs`rgh stbtg kc bccb`rs, wn`ln tng

krebo`sbt`ko bttgapts tk rgbi`sg‑. Vrkc. B. Gtz`ko`, 2038

’ Krebo`sbt`kobi ekbis brg tng hgs`rgh gohs kr rgsuits tkwbrhs wn`ln

tng jgnbv`kur `s h`rgltgh.‑

’@o krhgr tk lkos`hgr hgs`rgh stbtg kc bccb`rs ò cuturg bs ekbis,gv`hgolgs brg tk jg tngrg tk prkvg tnbt jgnbv`kur kc bii lkolgrogh brg

h`rgltgh tkwbrhs bln`gvòe tnksg cuturg stbtg kc bccb`rs boh tnus ekbis

jglkag kpgrbt`vg ekbis‑

Golylikpbgh`b kc Vrkcgss`kobi Abobegagot, 205>

(Agrg w`sncui stbtgagots brg kc ok usg)

’Vbrt`l`pbt`ko ò tng prklgss kc sgttòe juhegtbry tbregts aby prkaktgjgttgr pgrckrabolg tnrkuen cbl` i ` tbt`ko kc igbroòe boh mokwigheg

blqu`s`t`ko‑

\. M. Vbrmgr & X. H. Ubii, 200>




Butnkr`tbt`vg Zglkaagohbt`ko

Abobegr`bi gc cglt`vgogss aprkvgs koiy c tng sgt ekbis brg

Bllgptbjig tk abobegrs

Vrgl`sg

Bii pgrvbs`vg

BttbòbjigLkoerugot w` tn tng lkrpkrbtg ekbis bt tng beergebtg igvgi

Lkapbrbjig bebòst bitgrobt`vgs

\kurlg4 VLJ‐s hgsm survgy ckr Hkltkrbi Xngs`s

ko Xrboscgr Vr `lòe \ystga o b Aui t-h`v`s`kobi Gov`rkoagot




Gigagots kc Vgrckrabolg Juhegt

Rubot` tbt`vg Vibos - \bigs boh Vrkhult`ko

@ oput/ Kutput Okras - Abtgr `bis, Wt` i ` t`gs boh NuaboZgskurlg

Vrklurgagot kc Zbtgs

Okras ckr Gxpgosòe - Kvgrngbhs

H` rglt boh @ oh`rglt Xbxbt`ko

Vrkc` t & Ikss \tbtgagot

Lbsn C ikw Ckrglbst

Jbibolg \nggt Vgrckrabolg Bobiys s


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Vsylnkike`lbi bspglts boh bpprkblngs kc jusògss abobegrs

Juhegt nbs ok akt`vbt`kobi gccglt uoigss tngy brg bllgptgh jy tng

lkolgrogh abobegrs bs tng`r kwo=

Xng tbregts, wn`ln akt`vbtg tng jgst pgrckrabolg `s tng kog tnbt `sakrg hgabohòe tnbo wnbt wìi egogrbiiy jg bln`gvgh=

Hgabohòe juhegts brg bisk sggo bs akrg rgigvbot tnbo igss

h`cc`luit tbregts, jut ogebt`vg btt`tuhg sgts ò, `c tngy brg lkos`hgrghtkk h`cc`luit=

Bllgptbolg kc juhegts `s cblì`tbtgh wngo ekkh upwbrhlkaauo`lbt`ko gx`sts=

Abobegrs‐ rgblt`kos tk juhegtgh tbregts brg bccgltgh jktn jy tng`r

kwo pgrskobi`ty boh akrg jy egogrbi boh krebo`sbt`kobi okras=boh

Kolg tng tbregt `s bllgptgh rgst kc tng stgps kc juhegtòe gxgrl`sgjglkags gbs`gr.

(Gxlgrpts crka Nkcstgh‐s \tuhy)



Gbsy H`cc`luit @apkss`jig

Bl

n

v

g

ag

o

t

Abobegagot

Gxpgltbt`ko

GapikyggVgrckrabolg

Gcckrts - Vgrlgpt`ko kc Gapikyggs / Abobegagot ?

E. N. Nkcstghg‐s Erbpn ckr Gapikygg Jgnbv`kur (ò tng Vrklgss kc Xbregt \gttòe)



Kvgrv`gws kc uhegtòe



Kvgrv`gws ckr JuhegtòeCuolt`kobi boh Beergebtg bt tng Krebo`sbt`kobi Igvgi

2. Lkrpkrbtg a`ss`ko, ikoe tgra pibos boh strbtge`gs

:. Erkwtn o lbpbl`ty, turokvgr, prkc`tbjì`ty, ogt wkrtn, abrmgtlbp`tbi`sbt`ko, gtl., v`s-æ-v`s kc tng òhustry “ hkagst`l/ kvgrsgbs

<. Ià`tòe cbltkrs boh lkostrbòts “ jktn gxtgrobi boh òtgrobi

8. Gxpbos`ko boh akhgro`sbt`ko boh h`vgrs`c`lbt`ko kc blt`v`t`gs

7. Blt`kos o`t`btgh ckr4

@aprkvòe qubi`ty kc prkhults boh sgrv`lgs

Wperbhòe tglnokikey boh vbiug goeòggròe

Bln`gvòe lkst lkotrki boh lkst rghult`ko

3. Kutlkags crka abrmgt rgsgbrln/ survgy boh gsp`kobeg4

Vrkapt prkblt`vg/ rgblt`vg blt`kos ckr lnboegs ò hgaboh, Lkosuagr jgnbv`kur boh ibtgot hgaboh

Lkapgt`tkrs‐ strbtge`gs

@apgohòe prkhult boh sgrv`lg kjskigslgolg

5. Lnboegs ò egk-pnys`lbi boh skl`k-glkoka`lbi gov`rkoagot kc

jusògss.



Xypgs kc Vgrckrabolg Juhegt


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Xypgs kc Vgrckrabolg Juhegt

Tgrk Jbsg Juhegtòe - Cgbturgs

2. Gvgry cuolt`kobi abobegr nbs tk dust`cy gbln kc n`s

juhegt prkpksbi ò `ts got`rgty

:. Xngy nbvg tk prkv`hg skuoh prblt`lbi dust`c`lbt`kos ckr4

Gbln bssuapt`ko ckr pnys`lbi pgrckrabolg boh turokvgr

Gvgry prkpksbi ckr gxpgoh`turg Hgaboh ckr rgskurlg biiklbt`ko

Blt`ko pkòts w`tn jusògss prklgssgs ckr bln`gvòe

gbln tbregt

<. Ok juhegt prkpksbi `s bllgptgh sàpiy jglbusg `t wbshkog ò tng pbst kr nbs jggo prkpksgh jbsgh ko tng

sbag bssuapt`ko



Xypgs kc Vgrckrabolg Juhegt (lkoth.)

Tgrk Jbsg Juhegtòe - \tgps

2. Hgcòg kjdglt`vgs kc juhegtòe ò iòg w`tn tnksg kc tngh`v`s`kos, prkhult erkups boh tng lkapboy bs b wnkig

:. Gvbiubtg bitgrobt`vg wbys kc bln`gvòe tng juhegtghkjdglt`vgs

<. Bssgss lkst glkoka`ls kc gbln prkpksbi

8. Vrgh`lt lkosgqugolg kc okt prkpksòe tng tng ogxt jgst

bitgrobt`vg blt`ko ktngr tnbo tng kog sgigltgh bs tng

juhegt prkpksbi

Akst kc tn g jusògss krebo`sbt `kos o prblt `lg cki ikw b

nyjr `h systga kc juhegtòe “ lkajòbt `ko kc zgrk jbsg

boh lkovgot `kobi agtnkhs


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Zè`h Juhegt

Juhegt `s okt lnboegh gvgo `c tng bssuapt`kos

uohgrek lnboegs ckr rgbskos jgykoh lkotrki

\uln lnboegs brg okt gccgltgh gvgo `c tng bltubikpgrbt`ko `s bt ikwgr kr nèngr igvgi tnbo tng juhegt

Sbr`bolgs brg gxpibògh w`tn dust`c`lbt`kos nènièntòe Lnboegs ò bltubi gov`rkoagot v`s-æ-v`s tng juhegt

bssuapt`kos

Gccglts kc suln lnboegs ò pgrckrabolg

Lkrrglt`vg blt`kos rgqu`rgh tk t`hg kut tng bhvgrsg gccglts

Blt`kos rgqu`rgh tk abxà`sg pgrckrabolg ò lbsg kccbvkurbjig hgvgikpagots ò tng gov`rkoagot


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Cigx`jig Juhegt

Juhegts brg prgpbrgh ko tng ckiikwòe jbsgs4

b. Igvgi kc blt`v`t`gs ò tgras prkhult`ko/ sbigs kr uo`ts kcsgrv`lgs

j. Zbtg, y`gih, prkhult`v`ty kc abo, ablnòg, skctwbrg= vbr`bjiglksts, gtl. pgr uo`t kc òput

l. \gbskobi cbltkrs ckr (b) boh (j)

h. C`xgh lksts ckr tng pgr`kh

g. Vrkc`t `s hgtgraògh lkos`hgròe tng bjkvg òlkags bohgxpgosgs

U`tn lnboegs ò bltubi pgrckrabolg ckr uolkotrkiibjig rgbskos,

juhegts ò rgspglt kc (j), (l) boh (h) brg bisk lnboegh, Xnus biikws tng juhegt tk jg lnboegh bllkrhòe tk tng lurrgot

lkoh`t`kos boh e`vgs `t b lnbrbltgr kc cigx`jì`ty.

Sbr`bt`kos crka juhegt oggh okt jg gxpibògh tk tng gxtgot tngybrg hug tk lnboegs ò lkoh`t`kos jgykoh lkotrki.


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Igoetn kc Juhegt Vgr`khB. Pgbriy Juhegt

2. Egogrbiiy prgpbrgh ckr tng ogxt còbol`bi ygbr

:. Lbigohgr`sbt`ko ckr gbln akotn lkos`hgròe sgbskobiciultubt`kos

J. Zkiiòe Juhegt

2. Vrgpbrgh ckr tng ogxt twgivg akotns‐ pgr`kh tk stbrt w`tn

:. Bctgr cò`snòe kc gbln akotn kr qubrtgr, juhegt ckr tngsbag akotn kr qubrtgr ò tng ogxt ygbr `s prgpbrgh twgivgakotns ò bhvbolg

<. Xnus juhegtòe `s b lkotòukus gxgrl`sg

8. Ogxt twgivg akotns‐ juhegt `s biwbys bvbìbjig


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Hgvgikpagot

kc Vgrckrabolg Juhegt



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Hgvgikpagot kc Vgrckrabolg Juhegt

\tgps

Jkttka-up Bpprkbln

2. Còbi „Vgrckrabolg Juhegt‐ `s prgpbrgh jy

lkoski`hbtòe tng juhegts kc

@oh`v`hubi prkc`t lgotrg boh lkst lgotrg, kr

Gbln typg kc prkhult kr sgrv`lg

:. Xng juhegt kc gbln prkc`t lgotrg boh lkst lgotrg kr bprkhult ò turo `s hgvgikpgh jy lkoski`hbtòe tngjuhegts kc gbln cuolt`kobi brgb i`mg4

Abrmgtòe, \bigs boh H`str`jut`ko

Vrkhult`ko/ \grv`lg Kutput boh Abòtgobolg Vrklurgagot boh Ike`st`ls

Vgrskoogi boh Bhaò`strbt`ko

Còbolg

Lbp`tbi gxpgoh`turg



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Hgvgikpagot kc Vgrckrabolg Juhegt … :

\tgps (lkoth.)

<. Vrgpbrbt`ko ckr gbln cuolt`kobi juhegt stbrts w`tn4

Gvbiubt`ko kc tng cbltkrs/ rgbskos kc sullgss bohcbìurgs ò tng rglgot pbst

Bobiysgs kc pròl`pbi/ lr`t`lbi cbltkrs ckr cuturgpgrckrabolg

\UKX bobiys`s

\tgps tk jg tbmgo ckr lkajbtòe tnrgbts bohbvbìòe kc kppkrtuo`t`gs

\tgps tk jg tbmgo ckr curtngr àprkvòe strgoetnsboh aòà`sòe wgbmogssgs

8. Juhegt ckr gbln cuolt`kobi brgb `s prgpbrgh bctgrlkos`hgròe cbltkrs, spgl`c`l boh pglui`br tk `ts brgb kc

kpgrbt`ko

H i c V c J h <



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Hgvgikpagot kc Vgrckrabolg Juhegt … <

\tgps (lkoth.)

Xkp-hkwo Bpprkbln

Xng ckiikwòe stgps brg ckiikwgh4

Juhegt kc tng got`rg krebo`sbt`ko `s c`rst prgpbrgh

@oh`v`hubi prkc`t/ lkst lgotrg `s e`vgo tbregts ckr h`ccgrgotgigagots kc rgvgoug boh lksts

Xngy ckiikw tng sbag prklgss ckr prgpbròe tng juhegt bs òlbsg kc jkttka-up bpprkbln. (Nkwgvgr, tng`r ohgpgohgolg sska gwnbt rgstr `ltgh jy tng e`vgo tbregts)

Bt tng tàg kc beergebt`ko tng sglkoh rgv`gw ckr tnglkoski`hbtgh juhegt `s hkog

V ` ` i J h C Bii C `



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Vròl`pbi Juhegt Cbltkr - Bii Cuolt`kos

2. Vròl`pbi juhegt cbltkr lbo jg kog kr akrg

:. Xng ckiikwòe lbo jg tng pròl`pbi juhegt cbltkrs4

Ià`tbt`kos ò abrmgtòe boh hgabohs

Ià`tbt`ko ò lbpbl`ty kc Vibot/ \grv`lg @ocrbstrulturg

Ià`tbt`ko ò bvbìbjì`ty kc ikoe/ snkrt tgra cuoh

Ià`tbt`ko ò bvbìbjì`ty kc òputs

Kvgrbii lkrpkrbtg kjdglt`vg, prkc`t boh prkc`tbjì`ty

Zgeuibtkry prkv`s`kos

Egk-pki`t`lbi boh skl`k-glkoka`l lkoh`t`kos

<. Lkos`hgrbt`ko kc pròl`pbi juhegt cbltkr s hgs`rbjig ò prgpbròe brgbi`st`l juhegt

8. Xbxbt`ko “ CJX, U`tnnkihòe Xbx, GH boh \grv`lg Xbx, SBX, Kltrk`

7. @t hrbws pbrt`luibr bttgot`ko kc bii tkwbrhs rgakvòe suj-kptàbi`ty

3. Witàbtgiy tng krebo`sbt`ko prklgghs tnrkuen tng pbtn kc erkwtn bohprkspgr`ty

V t` c C t` i J h t



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Vrgpbrbt`ko kc Cuolt`kobi Juhegts

Abrmgtòe Ckrglbsts & \bigs Juhegt

2.Zgspkos`jì`ty

Ngbhs kc Abrmgtòe, \giiòe boh H`str`jut`ko cuolt`ko

:.Kvgrv`gws

Lkrpkrbtg a`ss`ko, ikoe tgra pibos boh strbtge`gs

\kl`k-glkoka`l boh egk-pnys`lbi gov`rkoagot - hkagst`lboh kvgrsgbs

Vibos boh pki`l`gs kc Ekvgroagots òliuhòe kc tnglkuotr`gs kc abdkr kvgrsgbs juygrs

Kvgrbii erkwtn rbtg kc tng òhustry v`s-æ-v`s tng Lkapboy‐s

erkwtn boh tng tbregtgh abrmgt snbrg Vibos boh strbtge`gs kc gx`stòe lkapgt`tkrs boh boh tnrgbts

kc crka pktgot`bi lkapgt`tkrs “ hkagst`l boh kvgrsgbs

Lkotgapibtgh lnboeg(s) ò lbpbl`ty, tglnokikey, prkhult

a`x boh stbtus kc vbr`kus prkdglts ò nboh

Vrgpbrbt`ko kc Cuolt`kobi Juhegts :



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Vrgpbrbt`ko kc Cuolt`kobi Juhegts … :

Abrmgtòe Ckrglbsts & \bigs Juhegt (lkoth.)

<. Abdkr Cbltkrs Lkos`hgrgh

Krhgrs

@o nboh (tk jg gxglutgh ò cuii) \pìibegs (pbrtiy gxglutgh)

Kcc-tbmgs òh`lbtgh jy tng lustkagrs huròe tng juhegt ygbr

Xgohgrs/ quktbt`ko suja`ttgh boh lnbolgs kc sullgss

Vrkpksgh lkvgrbeg kc ogw lustkagrs boh/ kr egkerbpn`lbiiklbt`kos jktn hkagst`l boh kvgrsgbs

Vrgvbìòe trgoh kc abrmgt pr`lg, lrgh`t tgras, hgi`vgry kpt`kos

@apblt kc lnboegs ò prkhult hgsèo, qubi`ty boh utì`t`gs

Bhh`t`kos tk boh lnboegs abhg ò h`str`jut`ko ogtwkrm kchgbigrs, stklm`sts boh L\Bs, gtl.

Lnboegs ò vkiuags kc lkapigagotbry, sbapig, crggj`gs, `c boy

Vrkpksgh pibos boh prkerbaags ckr bhvgrt`sgagot, sbigsprkakt`ko, trbhg cb`rs, gtl.

\gbskobi ciultubt`ko ò hgabohs boh pr`lg

Oktg4 Abrmgt òe ju hegt s tng Abstgr Juh egt c prkhult `ko s okt b i à` t òe cbltkr .

V t` c C t` i J h t <



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Vrgpbrbt`ko kc Cuolt`kobi Juhegts … <

Vrkhult`ko/ Aboucblturòe & Juhegt

2. Zgspkos`jì`ty

Ukrms Abobegr boh Ngbh kc Vrkhult`ko Vibooòe & GoeòggròeHgpbrtagot

:. Kvgrv`gws

Lkrpkrbtg a`ss`ko, ikoe tgra pibos boh strbtge`gs

Lnboegs lkotgapibtgh ò prkhult`ko/ sgrv`lg lbpbl`ty (jktn

prgsgot boh cuturg) jy agbos kc Gxpbos`ko jy bhh`t`ko kc lkapigtgh gqu`pagot boh cblì`t`gs

Giàòbt`ko kc jkttigoglms boh jbibolòe aboucblturòe lbpbl`t`gs

Akhgro`sbt`ko

Zglru`tagot

\tbtus kc prkdglts ckr akhgro`sbt`ko, gxpbos`ko, h`vgrs`c`lbt`ko,vbiug bhhgh sgrv`lgs, gtl. ò nboh

Kvgrbii wkrm gov`rkoagot

Lkrpkrbtg pibo ckr lnboeg ò tglnokikey

V t` c C t` i J h t 8



<2^@AJ - >. 2. 63

Vrgpbrbt`ko kc Cuolt`kobi Juhegts … 8

Vrkhult`ko & Aboucblturòe Juhegt (lkoth.)


\n`ct utì`sbt`ko pibo ckr4 Vrkhult`ko

Zkutòg, prgvgot`vg abòtgobolg boh booubi kvgrnbuiòe

Xr`bi ruo kc ogw ablnògs boh abtgr`bis

Vrkhult`v`ty kc abo boh ablnòg Bhh`t`kobi kr surpius abopkwgr, prkhult`ko òlgot`vg, gtl. jbsgh

ko wkrm pkòt-w`sg bobiys`s

Bjsgotgg`sa, kvgrtàg wkrmòe boh tgapkrbry abopkwgr

Bvbìbjì`ty kc abtgr`bis, sgrv`lgs, lkapkogots, boh utì`t`gs

Vibos ckr bolìbr`sbt`ko kc lkapkogots,

Kutskurlòe kc abopkwgr, sgrv`lgs, gtl.

Oktg4 Vrkhult `ko j uhegt s tng Abstgr Ju hegt c abrmgtòe prk dglt `ko s

okt b i à`t òe cbltkr




<:^@AJ - >. 2. 63


Abtgr`bis boh @oput \grv`lgs

2. Zgspkos`jì`ty

Ngbhs kc Vrklurgagot boh Abtgr`bis Abobegagot suppkrtgh jy ngbhskc Xrgbsury boh Vrkhult`ko Vibooòe & Goeòggròe

:. Kvgrv`gws

Lbigohgr`sgh prkdglt`ko kc prkhult-w`sg prkhult`ko boh sgbskobiciultubt`ko, `c boy

Bvbìbjì`ty kc wkrmòe lbp`tbi còbolg Cblì`t`gs boh tng`r lbpbl`t`gs ckr stkrbeg boh nbohiòe

@oh`rglt Xbx pibooòe


\tklm kc abtgr`bis ò nboh boh krhgrs pgohòe w`tn suppi`grs @oput-kutput rgibt`kosn`p kc abdkr h`rglt abtgr`bis

\uppi`grs‐ pgrckrabolg boh rgi`bjì`ty - slnghuig, qubi`ty, pr`lg,

Igbh tàg, krhgròe lkst, sbcgty/ juccgr stklm igvgi,

Xrgoh ò pr`lgs kc abdkr òputs òliuhòe utì`t`gs




<<^@AJ - >. 2. 63


Abtgr`bis boh @oput \grv`lgs (lkoth.)

<. Abdkr Cbltkrs Lkos`hgrgh (lkoth.)

Lnboegs ò Ekvgroagots‐ pibos, pki`l`gs boh igv`gs

Bpprkblngs boh rgqugsts crka ogw suppi`grs òliuhòe crkakvgrsgbs abrmgt

Hgaboh ckr òputs br`sòe kut kc erkwtn boh bitgrobt`vg usgs

Zgsuit kc vbiug goeòggròe, ckr abtgr`bi/ òput skctwbrgsujst`tut`ko gxgrl`sg

Glkoka`ls kc juim juyòe

Vibos boh pki`l`gs ckr kutskurlòe kc sga`-cò`sngh òputs bohsgrv`lgs, boh sk ko

Vrgpbrbt`ko kc Cuolt`kobi Juhegts 5



<8^@AJ - >. 2. 63


Abopkwgr & Gstbji`snagot Gxpgosgs2. Zgspkos`jì`ty

Ngbh kc NZ cuolt`ko suppkrtgh jy ngbhs kc cuolt`kos blrkss tngkrebo`sbt`kos

:. Kvgrv`gws

Lkrpkrbtg pibos boh strbtge`gs ckr nuabo rgskurlg hgvgikpagot

\pgl`c`l stbtg kc bccb`rs ò boy erkup kr hgpbrtagot‐s gapikyggs

Lkrpkrbtg pibo ckr4 Akhgro`sbt`ko, gxpbos`ko boh h`vgrs`c`lbt`ko

Lnboegs ò tglnokikey boh butkabt`ko

H`slkotòubt`ko kc boy prkhult/ sgrv`lg, uo`t kr sgeagot kckpgrbt`ko hug tk kutskurlòe

\kl`k-glkoka`l boh pki`t`lbi gov`rkoagot

Egogt`l Goeòggròe “ òhultòe, juhhòe boh erbctòe

Vibos ckr rbt`kobi`sbt`ko kc lkapgosbt`ko strulturg “ Akvòetkwbrhs akrg pbyagots iòmgh tk pgrckrabolg

@ohustry stbohbrhs

Vrgpbrbt`ko kc Cuolt`kobi Juhegts >



<7^@AJ - >. 2. 63

Vrgpbrbt`ko kc Cuolt`kobi Juhegts … >

Abopkwgr & Gstbji`snagot Gxpgosgs (lkoth.)


@otàbt`ko crka kpgrbtòe hgpbrtagots rgebrhòe bhh`t`kobirgqu`rgagot boh/kr surpius abopkwgr

\lkpgs ckr rg-hgpikyagot kc abopkwgr tnrkuen auit`-smìiòe

boh trbòòe boh hgvgikpagot

Lnboegs ò @olkag Xbx Zuigs Xrbòòe, prkakt`ko, trboscgrs, rgt`rgagot, SZ\, gtl.

Bjì`ty tk pby - prkc`t boh prkc`tbjì`ty kc tng krebo`sbt`ko

Xgras kc Gapikyagot, Gapikyggs‐ Aboubi boh Ikoe Xgra

\gttigagot, gtl.

Zgpkrts ko dkj gvbiubt`ko boh agr`t rbtòe

Hgaboh boh suppiy kc Nuabo Zgskurlgs bt tng abrmgt piblg

Vrgpbrbt`ko kc Cuolt`kobi Juhegts >



<3^@AJ - >. 2. 63

Vrgpbrbt`ko kc Cuolt`kobi Juhegts … > Egogrbi Gxpgoh`turg B typ`lbi agtnkh ckr juhegtòe Egogrbi & Bhaò`strbt`koGxpgosgs uohgr gbln ngbh4

Ibst ygbr‐s bltubi gxpgosgs

AòusGxpgosgs ckr ibst ygbr‐s kog tàg blt`v`t`gs

AòusXbregtgh rghult`ko crka okrabi gxpgosgs

AòusZghult`ko br`sòe kut kc piboogh h`slkotòubt`ko kc kih kpgrbt`kos

ViusGxpgosgs ckr ogw blt`v`t`gs lkotgapibtgh ckr tng juhegt ygbr

ViusGxpgosgs ckr tng juhegt ygbr‐s kog tàg blt`v`t`gs

Vius/ Aòus@ocibt`kobry bhdustagot

Vius/ Aòus@olrgbsg/ hglrgbsg hug tk stbtutkry prkv`s`kos

Vius/ Aòus@olrgbsg/ hglrgbsg hug tk lnboegs ò rgeuibtkry prkv`s`kos

Gqubi tk Ogxt ygbr‐s juhegtgh gxpgosgs



<5^@AJ - >. 2. 63

Juhegtbry Lkotrki

Juhegtbry Lkotrki



<>^@AJ - >. 2. 63

Juhegtbry Lkotrki 2. Akst crgqugotiy usgh boh gccglt`vg „Xkki ckr Vgrckrabolg Lkotrki‐

:. Gbsy boh sàpig ckr bppi`lbt`ko

<. \tgps o juhegtbry lkotrki

Bltubi pgrckrabolg `s rglbst ò iòg w`tn gigagots kc juhegt

Sbr`bolgs jgtwggo juhegt boh bltubi brg lbiluibtgh

Zgbskos brg bobiysgh ckr bii vbr`bolgs ò tgras kc

Abeo`tuhg

Lkapgosbtkry

Zgibt`vg

\ujdglt`vg

Zgbskos brg libss`c`gh ò tng ckiikwòe aboogr4

Gxtgrobi - lkotrkiibjig

Gxtgrobi - oko lkotrkiibjig @otgrobi - bvk`hbjig/ lkotrkiibjig

@otgrobi - oko-lkotrkiibjig

Xbregts brg gbsy ò lbsg kc ibreg pks`t`vg vbr`bolg

Xbregts brg h`cc`luit ò lbsg kc ibreg ogebt`vg vbr`bolg

Juhegtbry Lkotrki :



<0^@AJ - >. 2. 63

Juhegtbry Lkotrki … : \tgps ò juhegtbry lkotrki (lkoth.)

Lkrrglt`vg agbsurgs tbmgo boh àpigagotgh ckr

@aagh`btg rgsuits

Aghùa tgra rgsuits

Ikoe tgra rgsuits

„\trbtge`l Vibos‐ kc tng lkapboy brg rgv`s`tgh

Lkrpkrbtg boh Vgrspglt`vg Vibos brg bisk rgv`s`tgh

Lkaauo`lbt`kos brg sgot tk bii lkolgrogh bt bii igvgis

Juhegt Aboubi



86^@AJ - >. 2. 63

Juhegt Aboubi@t `s b lkaprgngos`vg hkluagot lkotbòòe egogrbiiy tng ckiikwòeeu`hgiògs ckr prgpbròe juhegt4

2. Kjdglt`vgs syolnrko`sgh w`tn tng kjdglt`vg kc tng krebo`sbt`ko

:. Zgspkos`jì`t`gs kc gapikyggs kc h`ccgrgot cuolt`kobi brgbs blrksstng igvgis

<. Igoetn kc juhegt pgr`kh boh tng rgqu`rgh pgr`kh`lbi jrgbm up

8. Ckrabt`ko kc juhegt lkaa`ttggs - bt tng cuolt`kobi igvgi, prkc`tlgotgr igvgi boh tng lkrpkrbtg igvgi ckr prgpbrbt`ko boh rgv`gw

7. Hut`gs boh rgspkos`jì`t`gs kc tng Juhegt Abobegr ckr prgpbrbt`koboh gxgrl`sòe juhegtbry lkotrki

3. Vrklghurgs tk jg ckiikwgh ckr lkaputgr`sgh lkotrki

Juhegt Aboubi :



82^@AJ - >. 2. 63

Juhegt Aboubi …: @t `s b lkaprgngos`vg hkluagot lkotbòòe egogrbiiy tng ckiikwòeeu`hgiògs ckr prgpbròe juhegt4

5. Ckrabts ckr prgpbròe juhegt jgc`ttòe tng kpgrbt`kos bohcuolt`kobi brgbs tk gosurg uo`ckra`ty boh stbohbrh`sbt`ko

>. Xypg kc juhegtòe “ Xrbh`t`kobi kr Tgrk-jbsgh boh Zè`h kr Cigx`jig

0. Eu`hgiògs ckr lbtgekr`sbt`ko kc kvgrngbhs “ Sbr`bjig boh c`xgh bs

wgii bs bllkrhòe tk obturbi/ cuolt`kobi ngbh

26.Eu`hgiògs ckr lkapbr`sko boh vbr`bolg bobiys`s “ Ibst ygbr‐s

bltubi, ibst ygbr‐s juhegt, Lkrpkrbtg Vibo, \tbohbrhs, Lkapgt`tkrs‐

pgrckrabolg, gtl.

22.I`st kc còbol`bi stbtgagots tk jg suja`ttgh boh ckrabts ckr tngrgkc “ Vrkc`t & Ikss \tbtgagot, Jbibolg \nggt, Lbsn Cikw \tbtgagot,Hgtbìgh @olkag boh Gxpgosgs \tbtgagots boh Sbr`bolg Bobiys`s

2:.Krebo`sbt`ko-spgl`c`l `ssugs



8:^@AJ - >. 2. 63

;Pkur Rugst`kos



Xnbom Pku Sgry Auln @ohggh

Date post:	04-Jun-2018
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