an introduction to doing business in china 2012
TRANSCRIPT
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Mfrpfrgtb Bstgdkosjibet, \gx, Gmmfuetoe` & gyrfkk rfu`jfut Gsog
Ge Oetrflumtofe tf
Lfoe` Dusoebss
oe Mjoeg
O. Bstgdkosjoe` gel Tueeoe` g Dusoebss
4>74
OOO. Juige Tbsfurmbs gel ^gyrfkk
OO. \gx gel Gmmfuetoe`
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4- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
Mfetbets
7. Bstgdkosjoe` gel Tueeoe` g Dusoebss ............... 2Pjgt grb iy fptofes afr oevbstibet6 .....................................................................................1
Jfw lf O bstgdkosj g mfipgey6 ...............................................................................................77
Jfw lf O igcb mjge`bs tf iy mfipgey6 ........................................................................71
Pjgt lf O ebbl tf cbbp oe ioel wjbe lfoe` dusoebss oe Mjoeg6 .....................7?
4.\gx gel Gmmfuetoe` ........................................44Pjgt grb Mjoegs ighfr tgxbs6 ...................................................................................................4=
Pjgt grb sfib fa tjb cby mfipkogemb rbquorbibets6 ..............................................41
=.Juige Tbsfurmbs gel ^gyrfkk ........................=>Pjgt os tjb rbmruotoe` sotugtofe kocb oe Mjoeg6 .................................................................=7
Jfw lf O jorb stg/wfrcbrs6 .......................................................................................................=1Pjgt ighfr kb`gk fdko`gtofes lfbs g mfipgey jgvb afr ots stg/wfrcbrs6 ..=?
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - =
Lbzge ]jorg & GssfmogtbsOetrflumtofe
Mjoeg os afr`oe` g ebw olbetoty afr otsbka dbyfel tjgt fa g igeuagmturoe` jgvbe.
Potj wg`b rgtbs rosoe` rgpolky, ftjbr ]futjbgst Gsoge mfuetrobs grb stbppoe` up tf
kk tjb sjfbs fa wfrkl agmtfry, wjokb Mjoeg gmtovbky sjgpbs ots bmfefiom `rfwtj
oe g lobrbet lorbmtofe.
\jb strgtb`om bmfefiom fgk-sbttoe` fa tjb murrbet 74tj Aovb _bgr kge (4>77 tjrfu j
4>72) futkoebs sbvbrgk bmfefiom lbvbkfpibet oeotogtovbs, oemkuloe`8
27.2 pbrmbet urdgeozgtofe dy 4>72
Bibr`oe` strgtb om oelustrobs tf rbgmj vgkub-gllbl prflumtofe fa : pbrmbet fa
@L^
Ifrb afrbo`e oevbstibet oe g romukturb, jo`j-tbmj gel `rbbe oelustrobs
\rgesotofe fa mfgstgk rb`ofes arfi igeuagmturoe` juds tf T&L, jo`j-bel
igeuagmturoe` gel sbrvombs juds
Afr afrbo`e oevbstfrs, tjbsb mjge`bs prbsbet `rbgt fppfrtueotobs. Potj kottkb tf ef
`rfwtj oe igey wbstbre egtofes gel tjb pukk fa Mjoebsb lfibstom mfesuiptofe,
tjb prfkb fa mfipgeobs oevbstoe` oe Mjoeg os oelbbl bxpgeloe`. Mjoeg os efw
bxpbrobemoe` g sbmfel wgvb fa afrbo`e oevbstibet wjokb tjb rst wgvb wgs
proigroky arfi do` iuktoegtofegks, tjb sbmfel wgvb droe`s wotj ot `rbgtbr qugetotobs
fa afrbo`e oevbstibet arfi ]IBs.
\jos pudkomgtofe os lbso`ebl tf oetrflumb tjb auelgibetgks fa oevbstoe` oe Mjoeg. Ot
os dgsbl fe tjb cefwkbl`b fa Lbzge ]jorg & Gssfmogtbs, g spbmogkost afrbo`e lorbmt
oevbstibet prgmtomb, prfvoloe` mfrpfrgtb bstgdkosjibet, dusoebss glvosfry, tgx
glvosfry gel mfipkogemb, gmmfuetoe`, pgyrfkk, lub loko`bemb gel egemogk rbvobw
sbrvombs tf iuktoegtofegks oevbstoe` oe bibr`oe` Gsog.
]oemb ots bstgdkosjibet oe 7??4, tjb ri jgs rfwe oetf feb fa Gsogs ifst vbrsgtokb
aukk-sbrvomb mfesuktgemobs wotj fpbrgtofegk fmbs gmrfss Mjoeg, Jfe` Cfe`, Oelog,
]oe`gpfrb gel Qobtegi gs wbkk gs kogosfe fmbs oe Otgky gel tjb Reotbl ]tgtbs. Lbzge
]jorg & Gssfmogtbs bxpbrobembl dusoebss prfabssofegks grb mfiiottbl tf oiprfvoe`
tjb uelbrstgeloe` gel trgespgrbemy fa oevbstoe` oe bibr`oe` Gsog.
Mjros Lbvfesjorb-Bkkos
Afueloe` grtebr, Lbzge ]jorg & Gssfmogtbs
Gkdbrtf Qbttfrbtto
Igeg`oe` ^grtebr
]gdroeg Xjge`
Egtofegk \gx grtebr
AFT IFTB OEAFTIG\OFE
Mfetgmt Lbzge ]jorg & Gssfmogtbs
mjoegNlbzsjorg.mfi
www.lbzsjorg.mfi
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Mjoeg-afmusbl dfutoqub rbmruotibet ri sbrvomoe` fvbr 2>>
kbgloe` betbrprosbs oe Mjoeg gel wotj fpbrgtofegk fmbs oe ]jge`jgo, Dbohoe`,
]jbezjbe, Lgkoge, \ogehoe, Eoe`df gel Igmgu. Lorbmt JT gppkobs g prfvbe Mjoeg
rbmruotibet prfmblurb, mjgrgmtbrozbl dy jo`j mgelolgtb gttrgmtofe gel ro`frfus
sbkbmtofe prfmblurbs. Gs g mkobet, yfu mge rbky fe us tf oetrflumb tjb dbst gvgokgdkb
prfabssofegks tf kk pfsotofes oe yfur mfipgey oe g toibky igeebr.
AFT IFTB OEAFTIG\OFE
Mfetgmt Lorbmt JT
tbgiNlorbmtjr.me
www.lorbmtjr.me
Mjue Kobw
^grtebr, ]jge`jgo Fmb
Iorogi Pomcbrtsjboi
Tb`ofegk Lorbmtfr Efrtj Mjoeg, Dbohoe` Fmb
]bkig If
Igeg`br, ]jbezjbe Fmb
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Bstgdkosjoe` gel Tueeoe` g Dusoebss
Pjgt grb iy fptofes afr oevbstibet6
Jfw lf O bstgdkosj g mfipgey6
Jfw lf O igcb mjge`bs tf iy mfipgey6
Pjgt lf O ebbl tf cbbp oe ioel wjbe lfoe` dusoebss oe Mjoeg6
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1- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
Pjgt grb iy fptofes afr oevbstibet6
Afrbo`e oevbstibet oetf tjb ^bfpkbs Tbpudkom fa Mjoeg (jbrbgatbr Mjoeg) mge
mfib oe sbvbrgk afrbo`e-oevbstbl betoty (AOB) afris, gel mjffsoe` tjb gpprfprogtb
oevbstibet strumturb lbpbels fe g euidbr fa agmtfrs, oemkuloe` pkgeebl gmtovotobs,
oelustry, oevbstibet sozb, btm.
Jbrb, wb losmuss8
g. Tbprbsbetgtovb Fmbs
d. Pjfkky Afrbo`e-Fwebl Betbrprosbs
m. Hfoet Qbeturbs
l Ftjbr Oevbstibet Fptofes
Cby pfoets tjgt lobrbetogtb oevbstibet strumturbs oemkulb8
Dusoebss smfpb
Dusoebss smfpb os tjb feb sbetbemb lbsmroptofe fa tjb dusoebss gmtovotobs oe wjomj
g dusoebss wokk be`g`b. \jb dusoebss smfpb iust db gpprfvbl bgrky fe oe tjb
bstgdkosjibet prfmbss, gs tjb gpprfvbl smfpb wokk gppbgr fe tjb dusoebss kombesb.\jb dusoebss mge feky mfelumt tjb dusoebss gmtovotobs oe ots dusoebss smfpb gel
gey gibelibets tf tjb dusoebss smfpb rbquorb aurtjbr gppkomgtofe gel gpprfvgk,
gel mge db quotb toib mfesuioe`.
Tb`ostbrbl mgpotgk
Tb`ostbrbl mgpotgk os tjb oeotogk oevbstibet oe tjb mfipgey tjgt os rbquorbl tf auel
tjb dusoebss fpbrgtofes uetok ot os oe g pfsotofe tf auel otsbka.
Oe prgmtomb, tjb fmogk rbquorbibets afr rb`ostbrbl mgpotgk vgry dy oelustry gel
rb`ofe. \jb gdsfkutb ioeoiui mgpotgk rbquorbibets uelbr Mjoebsb kgw grb
TID=>,>>> afr iuktopkb sjgrbjfklbr mfipgeobs7 gel TID7>>,>>> afr soe`kb
sjgrbjfklbr mfipgeobs.
Tb`ostbrbl mgpotgk mfetrodutofes mge db iglb oe mgsj fr oe coel, gs g kuip sui
fr oe oestgkkibets. Kfmgkky fdtgoebl TID mgeeft db oehbmtbl gs rb`ostbrbl mgpotgk
- ot iust db sbet oe arfi tjb fvbrsbgs oevbstfr. \jb pgyibet smjblukb fa tjb
rb`ostbrbl mgpotgk ebbls tf db spbmobl oe tjb mfipgeys Grtomkbs fa Gssfmogtofe.
7 TID 9 Mjoebsb murrbemy, rbeioedo, R]$7 9 TID1.=2 fe Igy =>, 4>74
Mjffsoe` ge oevbstibetstrumturb lbpbels kgr`bky
fe yfur `fgks oe Mjoeg. Afrmfipgeobs kffcoe` tf tgr`bt
tjb Mjoebsb mfesuibr, tjb
afrbo`e-oevbstbl mfiibrmogk
betbrprosb (AOMB) os rgpolky
oemrbgsoe` oe pfpukgroty.
Tomjgrl Mget
Tb`ofegk Lorbmtfr
Lbzge ]jorg & Gssfmogtbs, ]jge`jgo Fmb
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 0
Gatbr tjb rb`ostbrbl mgpotgk jgs dbbe mfetrodutbl, tjos gifuet mgeeft db worbl
fut g`goe arbbky. Oa g mfipgey wosjbs tf bxpgel ots smfpb fa dusoebss kgtbr fe,
tjbrb igy db g rbquorbibet tf oemrbgsb tjb gifuet fa rb`ostbrbl mgpotgk.
Oe gllotofe tf tjb rb`ostbrbl mgpotgk, g tftgk oevbstibet `urb gksf ebbls tf db
spbmobl. \jb tftgk oevbstibet quftg os tjb tftgk gifuet fa auels pkgeebl tf db
mfetrodutbl tf tjb prfhbmt fvbr ots koabspge. \jb lobrbemb dbtwbbe rb`ostbrbl
mgpotgk gel tftgk oevbstibet rbprbsbets tjb lbdt fa tjb oevbstibet gel mge db
iglb up dy kfges arfi tjb oevbstfr fr afrbo`e dgecs.
Igelgtfry \ftgk Oevbstibet Tb`ostbrbl Mgpotgk Tgtofs
\ftgk Oevbstibet (R]$) Ioeoiui Tb`ostbrbl Mgpotgk
= iokkofe fr dbkfw 0/7> fa tftgk oevbstibet
Gdfvb = iokkofe gel dbkfw iokkofe gel dbkfw 74.2 iokkofe 2 iokkofe
74.2 iokkofe tf => iokkofe 4/2 fa tftgk oevbstibet
Gdfvb => iokkofe gel dbkfw =1 iokkofe 74 iokkofe
=1 iokkofe fr gdfvb 7/= fa tftgk oevbstibet
Kb`gk pbrsfegkoty kogdokoty
G mfipgey oe Mjoeg os ge betbrprosb kb`gk pbrsfe. Ge betbrprosb kb`gk pbrsfe
dbgrs movok kogdokoty afr tjb fpbrgtofegk gmtovotobs fa ots kb`gk rbprbsbetgtovbs gel
ftjbr stg. \jb mfipgey os kogdkb afr ots lbdts tf tjb bxtbet fa ots betorb prfpbrty.
\jb sjgrbjfklbrs fa g mfipgey wotj koiotbl kogdokoty stgtus gssuib kogdokoty
tfwgrls tjb mfipgey tf tjb bxtbet fa tjb mgpotgk mfetrodutofes sudsmrodbl dy
tjbi rbspbmtovbky.
Oe gllotofe tf tjb fptofes losmussbl fe tjb afkkfwoe` pg`bs, sfib oevbstfrs mjffsb
tf oevbst oe Mjoeg vog ibr`brs gel gmquosotofes (I&G). Gmquosotofe fa bquoty gel
gssbts rbquorb gpprfvgk arfi tjb kfmgk Ioeostry fa Mfiibrmb gel rb`ostrgtofe wotj
tjb kfmgk Glioeostrgtovb Durbgu fa Oelustry fa Mfiibrmb. Oevbstfrs mfesolbroe` I&G
sjfukl mfelumt tjfrfu`j lub loko`bemb fe tjbor tgr`bt mfipgeobs (sbb mjgptbr 4
afr ifrb oeafrigtofe fe tjos).
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:- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
g. Tbprbsbetgtovb FmbsG rbprbsbetgtovb fmb (TF) os ge gttrgmtovb wgy afr afrbo`e oevbstfrs tf `bt g abbk
afr tjb Mjoebsb igrcbt, gs ot os tjb bgsobst typb fa afrbo`e oevbstibet strumturb tf
sbt up gel jgs ef rb`ostbrbl mgpotgk rbquorbibets. \jb lbeoe` mjgrgmtbrostom fa
ge TF os ots koiotbl dusoebss smfpb3 ge TF os `bebrgkky afrdollbe arfi be`g`oe` oe
gey prft-sbbcoe` gmtovotobs gel mge feky kb`gkky be`g`b oe8
Igrcbt rbsbgrmj, lospkgy gel pudkomoty gmtovotobs tjgt rbkgtb tf mfipgey prflumtfr sbrvombs3 gel
Mfetgmt gmtovotobs tjgt rbkgtb tf mfipgey prflumt sgkbs fr sbrvomb prfvosofe gel
lfibstom prfmurbibet gel oevbstibet.
Ge TF jgs ef kb`gk pbrsfegkoty, ibgeoe` ot lfbs eft pfssbss tjb mgpgmoty afr movok
ro`jts gel mfelumt, mgeeft oelbpbelbetky gssuib movok kogdokoty, gel os koiotbl oe ots
joroe` gdokoty. Kfmgk bipkfybbs mge feky db jorbl tjrfu`j fvbreibet JT g`bemobs
gel ef ifrb tjge afur afrbo`e bipkfybbs mge db jorbl pbr TF.
d. Pjfkky Afrbo`e-Fwebl BetbrprosbsG wjfkky afrbo`e-fwebl betbrprosb (PAFB), tjb ifst mfiifeky usbl afrbo`e
oevbstibet strumturb, os g koiotbl kogdokoty mfipgey wjfkky fwebl dy afrbo`e
oevbstfr(s).
]oemb Mjoeg hfoebl tjb Pfrkl \rglb Fr`geozgtofe oe 4>>7, PAFBs mge lf gkifst gey
typb fa dusoebss oe Mjoeg. \jb Afrbo`e Oevbstibet Oelustrogk @uolgemb Mgtgkf`ub,
tjb ifst rbmbet vbrsofe rbkbgsbl oe 4>77, lovolbs oelustrobs oetf tjrbb mgtb`frobs8
bemfurg`bl, rbstromtbl gel prfjodotbl afr afrbo`e oevbstibet (oelustrobs eft kostbl
oe tjb Mgtgkf`ub grb `bebrgkky pbriottbl). \jb mgtgkf`ub gksf spbmobs oelustrobs
oe wjomj afrbo`e oevbstibet mge feky db lfeb gs pgrt fa g hfoet vbeturb (lbsmrodbl
ebxt).
G afrbo`e-oevbstbl mfiibrmogk betbrprosb (AOMB), wjomj mge db sbt up botjbr gs g
PAFB fr g hfoet vbeturb, os g typb fa mfipgey afr rbtgokoe`, argemjosoe` fr lostrodutofe
fpbrgtofes. G PAFB fr HQ mge db bstgdkosjbl bxmkusovbky gs g AOMB, fr mge mfidoeb
AOMB gmtovotobs wotj ftjbr dusoebss gmtovotobs, sumj gs igeuagmturoe` gel sbrvombs.
G wjfkky afrbo`e-fwebl
betbrprosb (PAFB) os tjb
ifst mfiifeky usbl afrbo`e
oevbstibet strumturb.
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - ?
m. Hfoet QbeturbsG hfoet vbeturb (HQ) os g mfipgey fwebl pgrtogkky dy afrbo`e oevbstfr(s) gel pgrtogkky
dy Mjoebsb oevbstfr(s). \jbrb grb twf typbs fa HQs oe Mjoeg, wjomj lobr proigroky oe
tbris fa tjb wgy oe wjomj prfts gel kfssbs grb lostrodutbl.
7. Bquoty HQ (BHQ)
^rfts gel kfssbs grb lostrodutbl dbtwbbe pgrtobs oe prfpfrtofe tf tjbor
rbspbmtovb bquoty oetbrbsts oe tjb BHQ \jb afrbo e pgrtebr sjfukl jfkl gt kbgst 42 pbrmbet fa tjb bquoty oetbrbst oe
tjb rb`ostbrbl mgpotgk fa tjb BHQ
Koiotbl kogdokoty gs g Mjoebsb kb`gk pbrsfe
4. Mffpbrgtovb HQ fr Mfetrgmtugk HQ (MHQ)
^rfts gel kfssbs grb lostrodutbl dbtwbbe pgrtobs oe gmmfrlgemb wotj tjb
spbmom prfvosofes oe tjb MHQ mfetrgmt
Mge fpbrgtb botjbr gs g koiotbl kogdokoty mfipgey fr gs g efe-kb`gk pbrsfe
l. Ftjbr Oevbstibet Fptofes\wf ftjbr afrbo`e oevbstibet fptofes wfrtj ibetofeoe` grb afrbo`e-oevbstblpgrtebrsjops (`bebrgk pgrtebrsjop fr koiotbl pgrtebrsjop) gel, kbss mfiife, afrbo`e-
oevbstbl hfoet stfmc mfipgeobs (fr afrbo`e-oevbstbl mfipgeobs koiotbl dy sjgrbs).
Afrbo`e-oevbstbl pgrtebrsjops, g rbkgtovbky ebw typb fa strumturb, jgvb sfib vbry
rbgk dbebts eft fbrbl dy PAFBs, oemkuloe` gkkfwoe` afr lfibstom gel afrbo`e
fwebrsjop (dftj oelovolugk gel mfrpfrgtb) gt tjb sgib toib, sbtup wotjfut
rb`ostbrbl mgpotgk vbromgtofe, sudstgetogk tgx sgvoe`s (pgss tjru tgxgtofe) gel tjb
gdokoty tf jorb afrbo`ebrs. G losglvgetg`b fa tjos strumturb os tjb uekoiotbl kogdokoty fa
tjb bebrgk pgrtebr, gktjfu`j tjos mge db fvbrmfib dy jgvoe` tjb bebrgk pgrtebr
gs tjb afrbo`e mfrpfrgtofe tjgt oeotogk rb`ostbrs tjb pgrtebrsjop sf tjgt k ogdokoty stfps
wotj tjb koiotbl kogdokoty fa tjb mfrpfrgtb pgrbet.
Afrbo`e-oevbstbl hfoet stfmc mfipgeobs grb soiokgr tf typomgk Pbstbre mfrpfrgtofes.
\jos strumturb fbrs tjb glvgetg`b fa sjgrbl fwebrsjop dy Mjoebsb gel afrbo`ebrs,
rbkgtovb arbblfi tf trgesabr stfmc fa tjb mfipgey uekocb PAFBs gel bvbe tjb
gdokoty tf f pudkom. Jfwbvbr, tjb mfrpfrgtb fvbregemb fa g afrbo`e-oevbstbl hfoet
stfmc mfipgey os ifrb mfipkomgtbl gel tjb oeotogk rb`ostbrbl mgpotgk rbquorbibet
os quotb jo`j.
\jbrb grb twf typbs fa HQs oe
Mjoeg, wjomj lobr proigroky
oe tbris fa tjb wgy oe
wjomj prfts gel kfssbs grb
lostrodutbl.
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7>- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
Mfiife ^urpfsb(s), ^rfs gel Mfes dy AOB ]trumturb \ypb
AOB ]trumturb \ypb Mfiife purpfsb(s) ^rfs Mfes
Tbprbsbetgtovb
Fmb
TF Igrcbt rbsbgrmj
Kogosb wotj jfib mfuetry
mfipgeobs
Bgsobst afrbo`e oevbstibet
strumturb tf sbt up
Ef rb`ostbrbl mgpotgk
rbquorbibet
^gvbs wgy afr auturb oevbstibet
Mgeeft oevfomb kfmgkky oe
TID
Iust rbmruot stg arfi kfmgk
g`bemy, ef ifrb tjge afur
afrbo`e bipkfybbs
Pjfkky
Afrbo`e-fwebl
Betbrprosb
PAFB Igeuagmturoe`
]brvomb prfvosofe
\rgloe` (oa g AOMB)
@rbgtbr arbblfi oe dusoebss
gmtovotobs tjge TF
7>>% fwebrsjop gel
igeg`bibet mfetrfk
Tb`ostbrbl mgpotgk
rbquorbibet
Kbe`tjy bstgdkosjibet
prfmbss
Hfoet Qbeturb HQ Betbroe` oelustrobs tjgt dy
kgw rbquorb g kfmgk pgrtebr
Kbvbrg`oe` g pgrtebrs
bxostoe` agmokotobs, wfrcafrmb,
sgkbs/lostrodutofe mjgeebks
]bb mfiife purpfsb(s) ]pkot prfts
Kbss igeg`bibet mfetrfk
tjge g PAFB
\bmjefkf`y trgesabr/O^ roscs
Oejbrotoe` pgrtebr kogdokotobs
Afrbo`e-
oevbstbl
^grtebrsjops
AO^ Oevbstibet vbjomkb
]brvomb prfvosofe
Gkkfws afr lfibstom gel afrbo`e
fwebrsjop
Bgsobr sbtup (lfbs eft rbquorb
rb`ostbrbl mgpotgk vbromgtofe)
]udstgetogk tgx sgvoe`s
Rekoiotbl kogdokoty fa tjb
`bebrgk pgrtebr
Ebwebss fa strumturb
(pftbetogk mjgkkbe`bs
wotj tgxgtofe fr afrbo`e
murrbemy bxmjge`bs)
AFT IFTB OEAFTIG\OFE
Qosot www.mjoeg-drobe`.mfi
^rfvolbs up tf lgtb dusoebss oeafrigtofe pbrtoebet
tf tjb afrbo`e oevbstfr oe Mjoeg.
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 77
Jfw lf O bstgdkosj g mfipgey6
Pjbe bstgdkosjoe` g mfipgey oe Mjoeg , sbbc gssostgemb tf uolb yfu tjrfu`j tjb
mfipkbx sbtup prfmbss gel tf jbkp yfu uelbrstgel tjb rfkbs gel rbspfesodokotobs
fa cby pfsotofes. \jos mge jbkp sbt tjb mfipgey up afr summbss gel besurb tjgt
toib-mfesuioe` auturb mjge`bs tf tjb mfipgey grb ioeoiozbl.
Jbrb, wbkk losmuss8
g. ]btup ^rfmbss
d. Cby ^fsotofes oe Afrbo`e-oevbstbl Betotobs
m. Oetbkkbmtugk ^rfpbrty
g. ]btup ^rfmbssBstgdkosjoe` g afrbo`e oevbstibet strumturb oe Mjoeg bebrgkky tgcbs dbtwbbe = gel
1 ifetjs gel `bebrgkky oevfkvbs tjb afkkfwoe` `fvbreibet gutjfrotobs8
Ioeostry fa Mfiibrmb
Glioeostrgtofe fa Oelustry gel Mfiibrmb ]tgtb Glioeostrgtofe fa Afrbo`e Bxmjge`b
]tgtb Glioeostrgtofe fa \gxgtofe
Mustfis Fmb
Wugkoty gel \bmjeomgk ]upbrvosofe Durbgu
]tgtostoms Durbgu
\jb bstgdkosjibet prfmbss vgrobs dgsbl fe tjb afrbo`e oevbstibet strumturbs
gel tjb pkgeebl dusoebss smfpb. Afr bxgipkb, igeuagmturoe` PAFBs wokk rbquorb
ge bevorfeibetgk bvgkugtofe rbpfrt, gel PAFBs oevfkvbl oe trgloe` wokk ebbl
tf uelbr`f mustfis/mfiifloty oespbmtofe rb`ostrgtofe. Tb`ostbrbl mgpotgk
rbquorbibets gksf lobr sko`jtky, wotj sbrvomb PAFBs fmogkky rbquoroe` 5TID7>>,>>>gel AOMBs `bebrgkky rbquoroe` 5TID2>>,>>> afr vgkub-gllbl tgx purpfsbs.
Igey mfipgeobs mjffsb tf bstgdkosj jfkloe` mfipgeobs, fr spbmogk purpfsb
vbjomkbs, oe huroslomtofes sumj gs Jfe` Cfe` fr ]oe`gpfrb tf jfkl tjbor Mjoebsb
betoty. Jfkloe` mfipgeobs gkkfw afr ge gllotofegk kgybr fa lostgemb dbtwbbe tjb
Mjoebsb sudsologry gel pgrbet mfipgey, gel mge oe mbrtgoe wgys roe`-abemb tjb
oevbstibet, prftbmtoe` ot arfi tjb pftbetogk roscs gel kogdokotobs fa tjb Mjoebsb
sudsologry. Oe tjb mgsb tjgt ge oevbstfr wosjbs tf sbkk jos fr jbr Mjoebsb dusoebss, fr
oetrflumb g tjorl pgrty pgrtebr / sjgrbjfklbr oetf tjb strumturb, tjb glioeostrgtovb
mjge`bs mge gksf db lfeb gt tjb jfkloe` mfipgey kbvbk, rgtjbr tjge gt tjb Mjoeg
\jb kb`gk rbprbsbetgtovbos tjb pbrsfe wjf rbgkky
mgrrobs rbspfesodokoty fa tjbmfipgey gel yfu ebbl tf
gppfoet sfibfeb wjf os rbgkky
mfipbtbet. Eft hust tbmjeomgkky
mfipbtbet, dut Mjoeg
mfipbtbet.
Agdoge Cefpa
Dusoebss Lbvbkfpibet
Lbzge ]jorg & Gssfmogtbs, ]uzjfu Fmb
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74- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
kbvbk wjbrb tjb rb`ukgtfry bevorfeibet os tfu`jbr gel prfmblurbs ifrb toib-
mfesuioe`.
@ovbe tjgt tjb dgecoe` gel kb`gk systbis oe dftj Jfe` Cfe` gel ]oe`gpfrb grb
rbkgtovbky stgdkb gel sfpjostomgtbl, g jfkloe` mfipgey mge gksf prfvolb g `ffl
sfkutofe afr afrbo`e mfipgeobs wosjoe` tf jfkl tjbor Mjoeg-bgrebl prfts fsjfrb.
Oe tjos wgy, tjb prfts mge db rb-oevbstbl oetf Mjoeg oa tjb ebbl grosbs, fr usbl tf
aurtjbr bxpgel fpbrgtofes oe Gsog. ]udhbmt tf tjb pgrbet mfuetrys geto-gvfolgemb tgx
rukbs, tjos ibtjfl os fatbe usbl gs g tgx lbabrrgk ibmjgeosi afr afrbo`e mfipgeobs
wjf lf eft wget tf rbiot tjbor Mjoeg prfts oiiblogtbky dgmc tf tjb jfib mfuetry.
Oe gllotofe, Jfe` Cfe` gel ]oe`gpfrb jfkloe` mfipgeobs prbsbet g euidbr fa tgx
glvgetg`bs, oemkuloe` rblumbl wotjjfkloe` tgx rgtbs fe tjb rbpgtrogtofe fa prfts
gel koiotoe` tgx bxpfsurb fe mgpotgk `goes.
Bstgdkosjoe` g PAFB
]tbp 7
Gppky afr Dusoebss Kombesb
7-4 ifetjs
Mfipgey Egib Tb`ostrgtofe
Mbrtomgtb fa Gpprfvgk
Dusoebss Kombesb
PAFB Kb`gkky Bstgdkosjbl
]tbp 4
Tb`ostbr wotj @fvt Durbgus
gel Fpbe Dgec Gmmfuets
4-= ifetjs
Mfipgey Mjfp Mrbgtofe Gpprfvgk
Betbrprosb Mflb Tb`ostrgtofe Tb`ostrgtofe wotj ]GAB
\gx Tb ostrgtofe
TID gel Afrbo`e Murrbemy Dgec Gmmfuet Fpbeoe`s
Mgpotgk Oehbmtofe
Rplgtbl Dusoebss Kombesb(]jfws Tb`ostbrbl Mgpotgk Oehbmtbl)
]tgtostoms Durbgu Tb`ostrgtofe Aoegemogk Tb`ostrgtofe
Bstgdkosjibet Mfipkbtb
\ftgk \oib8 =-< ifetjs
AFT IFTB OEAFTIG\OFE
Mjoeg Drobe` ig`gzoeb
Jfe` Cfe` gel ]oe`gpfrb Jfkloe` Mfipgeobs
Igy ossub, 4>74
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 7=
d. Cby ^fsotofes oe Afrbo`e-Oevbstbl Betotobs\jb cby pfsotofes oe Mjoeg afrbo`e-oevbstbl betotobs vgry dy betoty strumturb gel sozb.
TFs sjfukl lbso`egtb g mjoba rbprbsbetgtovb tf so`e lfmuibets fe dbjgka fa tjb
mfipgey. Oe gllotofe tf g mjoba rbprbsbetgtovb, ge TF mge gksf efioegtb iuktopkb
`bebrgk rbprbsbetgtovbs.
Afr PAFBs gel HQs, cby pfsotofes oemkulb sjgrbjfklbrs, bxbmutovb lorbmtfr (fr dfgrl
fa lorbmtfrs), supbrvosfr(s), `bebrgk igeg`br gel kb`gk rbprbsbetgtovb.
]jgrbjfklbrs gel bxbmutovb lorbmtfr (fr dfgrl fa lorbmtfrs)
Afr g PAFB, tjb sjgrbjfklbr(s) grb tjb jo`jbst gutjfroty fa tjb mfipgey. Oe g
PAFB, tjbrb mge db ge bxbmutovb lorbmtfr fr dfgrl fa lorbmtfrs. \jb bxbmutovb
lorbmtfr (fr dfgrl fa lorbmtfrs) sbts tjb g`belg fa tjb mfipgeys fpbrgtofes
gmmfrloe` tf sjgrbjfklbr lbmosofes.
Afr g HQ, tjb dfgrl fa lorbmtfrs os tjb jo`jbst gutjfroty. \jb dfgrl fa lorbmtfrs
sjfukl jgvb ef abwbr tjge tjrbb lorbmtfrs gppfoetbl dy tjb pgrtobs fa tjb HQ,
wotj tjb rgtof dbtwbbe Mjoebsb gel afrbo`e-gppfoetbl lorbmtfrs lbtbrioebl
tjrfu`j mfesuktgtofe dbtwbbe tjb twf pgrtobs. ]upbrvosfr(s)
PAFBs gel HQs iust gksf jgvb gt kbgst feb supbrvosfr tf supbrvosb tjb bxbmutofe
fa mfipgey lutobs dy tjb lorbmtfrs gel sbeofr igeg`bibet pbrsfeebk. \f besurb
tjgt tjbrb grb ef mfefflomts fa oetbrbst, lorbmtfrs gel sbeofr igeg`bibet pbrsfeebk
mgeeft mfemurrbetky sbrvb gs supbrvosfrs. Pjbrb g mfipgey jgs g rbkgtovbky sigkk
euidbr fa sjgrbjfklbrs gel os rbkgtovbky sigkk oe smgkb, ot mge jgvb feb fr twf
supbrvosfrs. Afr kgr`br mfipgeobs, g dfgrl fa supbrvosfrs mfipfsbl fa ef kbss
tjge tjrbb ibidbrs os rbquorbl.
@bebrgk igeg`br
Dftj PAFBs gel HQs ebbl g `bebrgk igeg`br wjf os rbspfesodkb afr lgy-tf-lgy mfipgey fpbrgtofes. \jb bxbmutovb lorbmtfr fr g ibidbr fa tjb dfgrl fa
lorbmtfrs mge mfemurrbetky sbrvb gs tjb bebrgk igeg`br. Afr HQs, sbvbrgk lbputy
`bebrgk igeg`brs mge gksf db gppfoetbl3 tjos rfup os mfkkbmtovbky rbabrrbl tf gs
tjb igeg`bibet fmb.
G lorbmtfr fa tjb dfgrl mge mfemurrbetky jfkl tjb pfst fa bebrgk igeg`br, lbputy
`bebrgk igeg`br, fr gey ftjbr sbeofr igeg`bibet pfsotofe, wjomj gksf oemkulbs
MAF, gel gey ftjbr pbrsfeebk lbso`egtbl gs sumj oe tjb mfipgeys grtomkbs fa
gssfmogtofe.
Kb`gk TbprbsbetgtovbMgelolgtbs
PAFB HQ
Bxbmutovb Lorbmtfr
Mjgorige fa tjb
Dfgrl fa Lorbmtfrs
@bebrgk Igeg`br
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774
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71- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
Jfw lf O igcb mjge`bs tf iymfipgey6
Igcoe` mjge`bs tf g Mjoebsb betoty gatbr bstgdkosjibet sumj gs wjgt tjb betoty
lfbs gel jfw fr wjbrb ot lfbs ot mge db mjgkkbe`oe` gel toib mfesuioe`, gs
mge mkfsoe` tjb betoty gkk tf`btjbr.
Jbrb, wbkk losmuss8
g. Mjge`oe` dusoebss smfpb
d. Oemrbgsoe` rb`ostbrbl mgpotgk
m. TF-PAFB mfevbrsofe
l. Koquolgtofe
b. Tbkfmgtofe fr bxpgesofe
g. Mjge`oe` Dusoebss ]mfpbMjge`oe` dusoebss smfpb os g t oib mfesuioe` prfmbss tjgt oevfkvbs wfrcoe` wotj
ifst fa tjb fvbreibet gutjfrotobs oevfkvbl oe tjb betotys sbtup. Oa sumj g mjge`b
os gpprfvbl, wjomj ot igy eft db, ot wokk kocbky tgcb gt ioeoiui twf ifetjs.
@bebrgkky, wjbe ge betbrprosb oetbels tf mjge`b ots dusoebss smfpb, ot jgs tf sudiot
ge gibelbl Grtomkbs fa Gssfmogtofe (fr ge gibelibet tf tjb bxostoe` GFG) gel
Dfgrl Tbsfkutofe (fr ]jgrbjfklbr Tbsfkutofe), gife` ftjbr lfmuibets, tf tjb
rbkbvget gpprfvoe` gutjfroty. Afkkfwoe` tjb ossugemb fa tjb gpprfvgk mbrtomgtb tf
mjge`b tjb dusoebss smfpb, tjb mjge`bs jgvb tf db kbl wotj tjb Glioeostrgtofe
afr Oelustry gel Mfiibrmb wotjoe => lgys. ]udsbqubetky, tjb mfipgeys tgx
mbrtomgtb, egemogk mbrtomgtb gel afrbo`e bxmjge`b rb`ostrgtofe mbrtomgtb, btm.
jgvb tf db mjge`bl.
Oa tjb ebw dusoebss smfpb lovbr`bs so`eomgetky arfi tjb fro`oegk dusoebss fa tjb
mfipgey, tjb mfipgey egib sjfukl db mjge`bl gs wbkk, soemb tjb mfipgeys
egib sjfukl bebrgkky rbfflbmt tjb igoe dusoebss fa tjb mfipgey. \jb gppkomgtofe
afr g ebw egib sjfukl db uelbrtgcbe wotj tjb kfmgk Glioeostrgtofe afr Oelustry
gel Mfiibrmb profr tf gppkyoe` afr gpprfvgk.
]bttoe` yfur dusoebss upro`jt arfi tjb stgrt mge sgvb
g kft fa jgsskb oe tjb kfe` rue.Gey mjge`bs tf yfur dusoebss
grb kocbky tf tgcb gt kbgst
geftjbr 4-= ifetjs.
Mfry Kgi
Dusoebss Lbvbkfpibet
Lbzge ]jorg & Gssfmogtbs, ]jge`jgo Fmb
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 70
d. Oemrbgsoe` Tb`ostbrbl Mgpotgk]oiokgr tf mjge`oe` g mfipgeys dusoebss smfpb, oemrbgsoe` rb`ostbrbl mgpotgk os
g toib mfesuioe` prfmbss tjgt oevfkvbs wfrcoe` wotj ifst fa tjb `fvbreibet
gutjfrotobs oevfkvbl oe tjb betotys sbtup. Ge gppkomgtofe tf oemrbgsb rb`ostbrbl
mgpotgk sjfukl db sudiottbl tf tjb fro`oegk gpprfvgk gutjfroty. Rpfe gpprfvgk, ge
gppkomgtofe tf trgesabr auels oetf Mjoeg sjfukl db iglb tf tjb ]tgtb Glioeostrgtofe
fa Afrbo`e Bxmjge`b. Afkkfwoe` tjb auel trgesabr, g kfmgk M^G ri sjfukl db be`g`bl
tf ossub g mgpotgk vbromgtofe rbpfrt. \jb dusoebss kombesb gel ftjbr rbkbvget
mbrtomgtbs sjfukl gksf db uplgtbl tf rbfflbmt tjb oemrbgsbl mgpotgk.
m. TF-PAFB MfevbrsofeLbrb`ostbroe` ge TF gel bstgdkosjoe` g ebw PAFB grb twf sbpgrgtb prfmblurbs
tjgt mge db lfeb oe gey sbqubemb. Gs ge TF os eft g kb`gk pbrsfegkoty, tjb tbri
lbrb`ostrgtofe os usbl oestbgl fa koquolgtofe, tjfu`j tjb prfmbss os oe igey
wgys g koquolgtofe. TF lbrb`ostrgtofe db`oes gt tjb tgx durbgu (afr wjomj tjb TF
iust mfelumt ge gulot gel mkbgr tgx kogdokotobs) gel prfmbbls tf gkk ftjbr rbkbvget
gutjfrotobs, wjomj igy vgry dy rb`ofe. Pjokb tjb stbps afr lbrb`ostbroe` ge TF grb
abw, tjb lomukty fa tgx lbrb`ostrgtofe sjfukl eft db uelbrbstoigtbl. TFs tjgt jgvb
eft aukkkbl gkk prbvofus tgx fdko`gtofes wokk rue oetf pgrtomukgr lomukty oe tjos rb`grl.
TF lbrb`ostrgtofe mge tgcb 1 ifetjs tf ifrb tjge twf ybgrs, lbpbeloe` kgr`bky
fe tjb pbrofl fa toib rbquorbl afr lbrb`ostrgtofe gt tjb tgx durbgu. \jb ebw PAFB
mge db bstgdkosjbl wjokb tjb TF lbrb`ostrgtofe prfmbss os uelbrwgy.
l. Koquolgtofe\jb prfmblurbs afr mkfsoe` g mfipgey mge db ifrb toib-mfesuioe` gel kbss
prblomtgdkb tjge sbttoe` up sumj g mfipgey. Afr bxgipkb, tjb betorb koquolgtofe
prfmbss afr g PAFB efrigkky tgcbs dbtwbbe 74 tf 7< ifetjs tf mfipkbtb.
Afkkfwoe` gpprfvgk afr tbrioegtofe, tjb mfipgey sjfukl mgrry fut koquolgtofe
prfmblurbs, oemkuloe` tjb bstgdkosjibet fa g koquolgtofe mfiiottbb gel mfipkbtofe
fa g koquolgtofe gulot rbpfrt dy g mbrtobl M^G ri. AOBs oe Mjoeg uelbr`foe`
koquolgtofe wokk ebbl tf lbgk wotj dftj futstgeloe` tgx kogdokotobs gel ebw tgx
kogdokotobs tjgt grosb luroe` koquolgtofe. Gkk afrbo`e oevbstfrs sjfukl getomopgtb ge
bxot tgx fa sfib sfrt, db ot ge uepgol stgip tgx fr uepgol oelovolugk oemfib tgx
afr bxpgts, dftj fa wjomj grb vbry mfiifeky afuel futstgeloe` luroe` tgx gulots.
Afkkfwoe` koquolgtofe prfmblurbs, tjb mfipgey sjfukl db lbrb`ostbrbl wotj gkk
rbkbvget gutjfrotobs (bssbetogkky tjfsb mfetgmtbl luroe` tjb sbtup prfmbss).
Pjokb tjb stbps afr
lbrb`ostbroe` ge TF grb
abw, tjb lomukty fa tgx
lbrb`ostrgtofe sjfukl eft db
uelbrbstoigtbl.
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7:- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
\f losmfvbr ifrb gdfut mfrpfrgtb bstgdkosjibet, strumturoe`, lub loko`bemb fr oetbkkbmtugk prfpbrty8
]mge tjos WT mflb wotj yfur sigrt pjfeb tf vosot8 www.lbzsjorg.mfi/dusoebssglvosfry.jtik
AFT IFTB OEAFTIG\OFE
Mjoeg Drobe` ig`gzoeb
Tbkfmgtoe` fr Bxpgeloe` _fur Mjoeg Dusoebss
Hueb ossub, 4>74
www.gsogdrobe`iblog.mfi/stfrb
b. Tbkfmgtofe fr BxpgesofePjbe pfssodkb, rbkfmgtofe sjfukl db gvfolbl tf prbvbet tjb kfss fa toib gel
ifeby. Tbkfmgtoe` wotjoe g tgx lostromt os g rbkgtovbky soipkb prfmbss, dut mrfss-tgx
lostromt rbkfmgtofes (trgesabrs mffrloegtbl dbtwbbe `fvbreibetgk durbgus oe twf
lobrbet lostromts) grb so`eomgetky ifrb oevfkvbl, rbquoroe` sbvbrgk ifetjs afr aukk
mfipkbtofe.
\jb mjgkkbe`bs oe rbkfmgtofe grb kgr`bky rbkgtbl tf tgxgt ofe, wjomj os kgr`bkylbmbetrgkozbl oe Mjoeg. \gxbs grb igeg`bl lorbmtky dy tjb kfmgk tgx durbgu gel
trgesabrroe` tf g ebw tgx lostromt rbquorbs tjb afrbo`e oevbstfr tf gmtovbky mffrloegtb
dbtwbbe durbgus oe dftj tgx lostromts. \jbsb durbgus grb fatbe oe mfipbtotofe wotj
bgmj ftjbr gel ef tgx fmbr wgets tf kfsb yfur mfipgeys rbvbeub dy kbttoe` yfu
rbkfmgtb tf geftjbr tgx lostromt.
Oa rbkfmgtofe os eft pfssodkb, fr tf gvfol oetbrruptofes oe dusoebss fpbrgtofes,
bstgdkosjoe` ge betorbky ebw mfipgey gel tjbe mkfsoe` tjb fkl mfipgey os g
lbagukt fptofe afr rbkfmgtofe. Fpbeoe` g drgemj fmb oe tjb lbstoegtofe kfmgtofe
os gksf g pfssodokoty. Drgemjbs grb bgsobr tf sbt up gel igoetgoe, dut koiotbl oe igey
wgys, sumj gs eft dboe` gdkb tf bxpgel dbyfel tjbor pgrbet PAFBs dusoebss smfpb.
Drgemj Fmb (DF)
Mfiife purpfsb(s) ^rfs Mfes
@bf`rgpjom bxpgesofe
Gktbregtovb tf rbkfmgtofe
]oipkb bstgdkosjibet
Ef rb`ostbrbl mgpotgk
rbquorbibet
Bgsy igoetbegemb (feky
drgemjbs tjgt wosj tf oevfomb
iust lbmkgrb tgxgdkb otbis
arfi kfmgkky prflumbl oevfombs)
Koiotbl dusoebss smfpb (iust
db wotjoe tjgt fa tjb pgrbet
PAFB, mgeeft oipfrt fr
bxpfrt)
Eft g kb`gk betoty (gkk kogdokotobs
grb dfre dy tjb pgrbet
mfipgey)
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 7?
Pjgt lf O ebbl tf cbbp oe ioelwjbe lfoe` dusoebss oe Mjoeg6
Lgy-tf-lgy fpbrgtofes oe Mjoeg, fatbe tjfusgels fa iokbs gwgy arfi g afrbo`e
mfipgeys jbglqugrtbrs, grb sjobklbl dy g tjomc kge`ug`b dgrrobr, gs wbkk gs g
dusoebss mukturb tjgt gmmbpts kbss tjge trgespgrbet trgesgmtofes gel pkgmbs kottkb
vgkub fe mfetrgmts. Polbsprbgl gkkb`gtofes fa gmmfuetoe , egemogk gel fpbrgtofegk
orrb`ukgrotobs/argul g`goest Mjoebsb mfipgeobs jgvb rbmbetky rbmbovbl g kft fa
iblog gttbetofe, bemfurg`oe` tjfsb mfelumtoe` gey dusoebss trgesgmtofes wotj
Mjoebsb mfipgeobs (oemkuloe` tjfsb wotj AOBs) tf tgcb g mkfsbr kffc gt tjb wgy
tjbsb mfipgeobs grb dboe` rue.
Afr tjfsb mfesolbroe` I&G fr ftjbr oevbstibets oe Mjoebsb mfipgeobs, tjfrfu`j
lub loko`bemb fe tgr`bt mfipgeobs os oe frlbr. Afr tjfsb wotj Mjoebsb AOBs, tjfrfu`j
lub loko`bemb fe pftbetogk suppkobrs/lostrodutfrs/ftjbr pgrtebrs gel bbmtovb,
oetbregk mfetrfk systbis wotj rfutoeb oetbregk gulots grb tjb dbst tffks afr ioeoiozoe`
fppfrtueotobs afr argul. Pbstbre gpprfgmjbs tf lub loko`bemb gel oetbregk mfetrfk
fatbe grb eft mfiprbjbesovb oe Mjoeg tjbsb prfmbssbs iust db tgokfrbl tf tjb
Mjoebsb dusoebss mfetbxt.
Jbrb, wb losmuss8
g. Lub Loko`bemb
d. Oetbregk Mfetrfk gel Gulot
g. Lub Loko`bembDrfglky spbgcoe`, lub loko`bemb os g tjfrfu`j rbvobw fa g mfipgey sf gs tf uemfvbr
gey argul, kgmc fa mfipkogemb fr ftjbr ossubs. Lub loko`bemb prfmblurbs, wjomj
mge vgry wolbky dgsbl fe tjb oetbelbl dusoebss trgesgmtofe gel tjb oelustry
fa mfipgeobs oevfkvbl, grb fatbe spkot oetf kb`gk, egemogk gel fpbrgtofegk lub
loko`bemb. G lub loko`bemb mjbmckost oe Mjoeg os `bebrgkky quotb soiokgr tf tjfsb usbl
bksbwjbrb, kocbky oemkuloe` g rbvobw fa8
Kb`gk lfmuibets afr mfipgey bstgdkosjibet gel gey gllotofegk `fvbreibet
gpprfvgks gel kombesbs
Aoegemogk lfmuibets, oemkuloe` geeugk gulots, tgx rbtures, murrbet egemogk
stgtbibets gel kfges
Pb typomgkky rbmfiibelfeb fa twf typbs fa gssurgemb
tf fur mkobets8 g jbgktj mjbmcfr g aukk smfpb. Oe g jbgktj
mjbmc, wb rue tjrfu`j g
`bebrgk oetbregk mfetrfk
mjbmckost gel try tf `gu`b
wjbtjbr ge fr`geozgtofe os
uelbr mfetrfk rosc.
Tfeoe Koe
Igeg`br, Gulot
Lbzge ]jorg & Gssfmogtbs, ]jge`jgo Fmb
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4>- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
Lfmuibetgtofe afr rbgk bstgtb gel kgel usb ro`jts (oe Mjoeg, tjb kgel os fwebl
dy tjb stgtb, ge oelovolugk mge ibrbky purmjgsb kgel usb ro`jts)
Lfmuibetgtofe afr oetbkkbmtugk prfpbrty gel jgrl gssbts
Ighfr mfetrgmts, lostrodutofe rbmfrls, btm
Koto`gtofe jostfry gel futstgeloe` koto`gtofe (oa gey)
JT glioeostrgtofe lfmuibets
Lub loko`bemb mge uemfvbr g wolb vgrobty fa ossubs, arfi g mfipgey mfipkbtbky
iosrbprbsbetoe` otsbka tf ifrb ioefr gmmfuetoe` ossubs.
Feb fa tjb cby lobrbetogtoe` gspbmts fa lub loko`bemb oe Mjoeg os tjb vgrobty fa
ossubs mfiifeky losmfvbrbl oe gmmfuetoe` dffcs, arfi g mfipgey mfipkbtbky
iosrbprbsbetoe` ots egemogk sotugtofe tf ioefr gmmfuetoe` brrfrs tjgt igy mfib
arfi g ios`uolbl gmtofes tf jbkp tjb mfipgey (o.b. dy gvfoloe` tgx) fr kgmc fa
cefwkbl`b. ]fib vbry mfiife pfoets tf pgy gttbetofe tf oe egemogk lub loko`bemb
oevbsto`gtofes oe Mjoeg oemkulb8
\wf fr ifrb sbts fa egemogk gmmfuets
Igey mfipgeobs cbbp twf fr ifrb sbts fa egemogk gmmfuets sf gs tf gvfol tgx,
dut tjos prgmtomb mge gksf db usbl tf mfvbr up oegpprfprogtb egemogk dbjgvofr. Tbvbeub rbmbovbl f tjb dffcs
Relbrrbpfrtoe` fa gmmfuets rbmbovgdkb os fatbe usbl tf jolb sgkbs gel rblumb
tgxgdkb oemfib.
Bipkfybbs pgol f tjb dffcs
Bipkfybbs grb sfibtoibs pgol f tjb dffcs sf gs tf oemrbgsb bxpbesbs gel
gvfol pgyoe` tgxbs fe kgdfr sgkgrobs. \jos mge rbsukt oe jo`j kogdokotobs rbkgtbl tf
OO\ gel sfmogk sbmuroty.
^jgetfi gssbts gel mfetrgmts
\jb gssbts kost fe tjb dffcs grb fatbe ge fvbrstgtbibet fr uelbrstgtbibet fa
gssbts gmtugkky jbkl. Gssbts grb sfibtoibs ioxbl wotj tjfsb fa sjgrbjfklbrs.
MJOEG DTOBAOE@ LO]MR]]OFE @TFR^
Losmuss lub loko`bemb gel ftjbr toibky tfpoms gdfut
lfoe` dusoebss oe Mjoeg.
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 47
\f losmfvbr ifrb gdfut gulot gel rbvobw8
]mge tjos WT mflb wotj yfur sigrt pjfeb tf vosot8 www.lbzsjorg.mfi/gulot.jtik
d. Oetbregk Mfetrfk gel Gulot]trfe` oetbregk mfetrfk systbis gel pbroflom oetbregk mfetrfk gulots grb bssbetogk
tf prbvbet argul wjbe rueeoe` g mfipgey oe Mjoeg. Mfiife typbs fa argul oe
Mjoeg-dgsbl betbrprosbs (oemkuloe` afrbo`e-oevbstbl betotobs wotj kbss tjge glbqugtb
oetbregk mfetrfks systbis) tjgt mge db afuel gmrfss lbpgrtibets, oemkulb8
^gyrfkk
Losmrbpgemy dbtwbbe mfetrgmt sgkgry gel pgyrfkk pgyibets
Lbkodbrgtb fvbr-gmmrugk/uegutjfrozbl usb fa wbkagrb dbebts
@jfst bipkfybbs (efe-bxostbet bipkfybbs, wjfsb sgkgry os fatbe sbet tf tjb
dgec gmmfuet fa geftjbr bipkfybb)
]uppky Mjgoe
^urmjgsoe` fa fvbrprombl rgw igtbrogks lub tf rbkgtofesjop/oegpprfprogtb
g`rbbibet dbtwbbe stg gel suppkobr
Oiprfpbr lospfsgk fa smrgp
Agcb QG\ oevfombs
^ffr oevbetfry mfetrfk]gkbs
]gkbs fa `ffls gt/dbkfw mfst lub tf rbkgtofesjop/oegpprfprogtb g`rbbibet
dbtwbbe sgkbs stg gel purmjgsbr
^gyibet fa uegutjfrozbl sgkbs mfiiossofes tf bipkfybbs fr arobels
Kgmc fa mfipbtotovb dolloe` prfmbss
G cby gspbmt fa tjb Mjoebsb kb`gk bevorfeibet os tjb usb fa fmogk mfipgey sbgks,
fr mjfps, tf kb`gkky gutjfrozb lfmuibetgtofe (fatbe oe pkgmb fa g so`egturb). \jos
prbsbets rbgt fppfrtueoty afr argul, sf mjfps sjfukl eft gkk db jbkl dy feb pbrsfe
gel stbps sjfukl db tgcbe tf besurb tjgt mjfps grb eft iosusbl. Lbpbeloe` fe
tjb dusoebss smfpb, g mfipgey igy jfkl gey euidbr fa mjfps, gkk afr g lobrbet
purpfsb gel usbl fe lobrbet typbs fa fmogk lfmuibetgtofe, oemkuloe` mfipgey
mjfp, egemogk mjfp, mfetrgmt mjfp, mustfis mjfp, oevfomb mjfp, btm.
Ge oetbregk gulot frlbrbl lorbmtky dy mfipgey jbglqugrtbrs os tjb dbst wgy tf
bvgkugtb tjb bbmtovbebss fa oetbregk mfetrfk systbis gel prbvbet argul oe g Mjoeg-
dgsbl betoty. \jos os dbmgusb ge oetbregk gulot be`g`bl dy tjb Mjoeg-dgsbl betoty
otsbka rbpfrts feky tf tjgt betoty, gel oa argul os losmfvbrbl gt g kfmgk kbvbk, ot igy eft
db rbpfrtbl lorbmtky tf mfipgey jbglqugrtbrs.
AFT IFTB OEAFTIG\OFE
Mjoeg Drobe` ig`gzoeb
Oetbregk Mfetrfk gel Gulot
Igrmj ossub, 4>74
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\gx gel Gmmfuetoe`
Pjgt grb Mjoegs ighfr tgxbs6
Pjgt grb sfib fa tjb cby mfipkogemb rbquorbibets6
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 4=
Pjgt grb Mjoegs ighfr tgxbs6
\gx pkgeeoe` os g mfipkomgtbl igttbr gs Mjoeg kbvobs lobrbet tgxbs gt lobrbet tgx
rgtbs lbpbeloe` fe yfur kfmgtofe gel yfur smfpb fa dusoebss. Pjbe strumturoe`
yfur oevbstibet, lbtgokbl gttbetofe ebbls tf db pgol tf turefvbr gel oemfib tgxbs.
Jbrb, wb losmuss8
g. Mfrpfrgtb oemfib tgx
d. Dusoebss tgx
m. Qgkub-gllbl tgx
l. Potjjfkloe` tgx
b. Ftjbr tgxbs
a. Mustfis lutobs
g. Mfrpfrgtb Oemfib \gx\jb ebw Mfrpfrgtb Oemfib \gx Kgw, wjomj tffc bbmt oe4>>:, ueobl tjb tgx rgtbs
afr afrbo`e gel lfibstom betbrprosbs. \jb oemfib tgx rgtb afr gkk mfipgeobs oe Mjoeg
tflgy, dftj afrbo`e gel lfibstom, os 42 pbrmbet.
Mfrpfrgtb oemfib tgx (MO\) os mgkmukgtbl g`goest tjb ebt oemfib oe g egemogk ybgr
gatbr lblumtoe` rbgsfegdkb dusoebss mfsts gel kfssbs - oe ftjbr wfrls ot os bbmtovbky
g tgx fe prfts. MO\ os sbttkbl fe ge geeugk dgsos dut os fatbe pgol qugrtbrky wotj
glhustibets botjbr rbauelbl fr mgrrobl afrwgrl tf tjb ebxt ybgr. \jb egk mgkmukgtofe
os dgsbl fe tjb ybgr-bel gulot.
d. Dusoebss \gxDusoebss tgx (D\) os g tgx pgygdkb g`goest turefvbr dy gkk betbrprosbs gel oelovolugks
uelbrtgcoe` tjb afkkfwoe` dusoebssbs8
^rfvoloe` tgxgdkb sbrvombs, oemkuloe` mfiiueomgtofes, trgespfrt, mfestrumtofe,
egemb gel oesurgemb, tbkbmfiiueomgtofes, mukturb, betbrtgoeibet gel sbrvomb
oelustrobs3
\rgesabrroe` oetge`odkb gssbts3 gel
]bkkoe` rbgk bstgtb.
Tgtbs fa D\ vgry arfi =-4> pbrmbet, lbpbeloe` fe tjb oelustry. D\ gppkobs tf sbrvombs
pbrafribl wjbrb botjbr tjb sbrvomb prfvolbr fr tjb sbrvomb rbmopobet os kfmgtbl oe
Mjoeg, wotjfut rb`grl tf wjbrb tjb sbrvomb os gmtugkky dboe` rbelbrbl. D\ os usugkky
mgkmukgtbl, kbl gel pgol tf tjb kfmgk tgx durbgu bvbry ifetj.
Igcoe` mjge`bs tf yfurdusoebss mge db mfipkbx
gel toib mfesuioe`, sf ot osstrfe`ky rbmfiibelbl tf pkge
gjbgl gel utokozb tjb ifst
tgx bmobet strumturb arfi tjb
stgrt.
]oso Zu
]beofr Igeg`br, Mfrpfrgtb Gmmfuetoe` ]brvombs
Lbzge ]jorg & Gssfmogtbs, ]jbezjbe Fmb
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474. Ot os bxpbmtbl
tf db bxpgelbl tf Dbohoe` oe Huky 4>74. Eoeb ftjbr motobs gel prfvoembs jgvb fmogkky
gppkobl tf pgrtomopgtb oe tjb QG\ rbafri pokft smjbib sf agr, oemkuloe` Mjfe`qoe`,]jbezjbe, \ogehoe, Zogibe, gs wbkk gs Gejuo, Auhoge, Jgoege, Juege gel Hoge`su
prfvoembs.
Relbr ]jge`jgos murrbet pokft smjbib, QG\ os gppkobl gt ge 77 pbrmbet rgtb tf
trgespfrt sbrvombs gel gt g 1 pbrmbet rgtb tf iflbre sbrvombs bxmkuloe` tge`odkb
ifvgdkb prfpbrty kbgsoe` sbrvombs.
NLbzge]jorg
]tgy up tf lgtb fe QG\ Tbafri gel ftjbr rb`ukgtfry
gel kb`gk uplgtbs.
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 42
l. Potjjfkloe` \gxPotjjfkloe` tgx os g TM tgx kbvobl fe pgssovb oemfib (o.b., lovolbels, dfeusbs, ftjbr
bquoty oevbstibet `goes, oetbrbsts, rbetgks, rfygktobs, trgesabr fa prfpbrty) rbmbovbl dy
efe-rbsolbet betbrprosbs arfi Mjoeg. \jb wotjjfkloe` oemfib tgx rgtb os murrbetky
7> pbrmbet. Oa g afrbo`e pgrty os g tgx rbsolbet fa g mfuetry fr huroslomtofe tjgt jgs
betbrbl oetf g lfudkb tgx trbgty wotj Mjoeg tjgt oemkulbs rblumbl wotjjfkloe`
tgx, tjb afrbo`e pgrty mge behfy tjbsb rblumbl rgtbs upfe gpprfvgk arfi tjb
lbso`egtbl tgx durbgu. \jb Mjoeg betbrprosb rbiottoe` tjb auel fvbrsbgs sjfukl
db tjb wotjjfkloe` g`bet.
b. Ftjbr \gxbsMfesuiptofe tgx gppkobs wjbebvbr mbrtgoe kuxury fr ftjbr ffls grb igeuagmturbl,
prfmbssbl fr oipfrtbl. \gx rgtbs vgry mfesolbrgdky lbpbeloe` fe tjb prflumt, afr
bxgipkb, g rgtb fa =1 pbrmbet os oipfsbl g`goest mo`grs, gel = pbrmbet fe iftfr
vbjomkb torbs. \jb tgx pgol os `bebrgkky mfiputbl lorbmtky gs g mfst gel mgeeft db
rbauelbl. Oa yfu grb prfmbssoe` tgxgdkb `ffls afr ftjbrs, yfu grb kogdkb tf wotjjfkl
gel pgy mfesuiptofe tgx dgsbl fe tjb vgkub fa tjb rgw igtbrogk gel yfur
prfmbssoe` abb. Mfesuiptofe tgx sjfukl db kbl gel pgol ifetjky.
Oe gllotofe, stgip tgxbs grb kbvobl fe mfetrgmts wotj rb`grl tf purmjgsbs gel
sgkbs, prfmbssoe` mfetrgmtoe`, mfestrumtofe gel be`oebbroe` prfhbmts, gssbt
kbgsoe`, trgespfrtgtofe fa ffls, stfrg`b gel wgrbjfusoe`, kfges, gssbt oesurgemb,
tbmjefkf`y mfetrgmt, trgesabr fa prfpbrty ro`jts, gmmfuetoe` kbl`br gel rfygkty
kombesb. \jb tgx rgtbs vgry dbtwbbe >.>>2 pbrmbet gel >.7 pbrmbet.
a. Mustfis Lutobs\gros oemkulb oipfrt luty rgtbs gel bxpfrt luty rgtbs. Oipfrt luty rgtbs agkk oetf
twf mgtb`frobs - `bebrgk tgro rgtbs gel prbabrbetogk tgro rgtbs. \jb `bebrgk tgrorgtbs gppky tf tjb oipfrts fro`oegtoe` oe tjb mfuetrobs wotj wjomj Mjoeg jgs eft
mfemkulbl ifst agvfrbl egtofe trglb g`rbbibets, wjokb tjb prbabrbetogk tgro rgtbs
gppky tf oipfrts fro`oegtoe` oe tjb mfuetrobs wotj wjomj Mjoeg jgs mfemkulbl sumj
g`rbbibets. Mustfis lutobs grb mfiputbl botjbr fe ge gl vgkfrbi dgsos (dgsbl
fe vgkub) dy gppkyoe` ge gppkomgdkb rgtb, fr fe g qugetoty dgsos dy gppkyoe` ge
gifuet fa luty pbr ueot.
Oa tjb jbglqugrtbrs (JW) os g
tgx rbsolbet fa g mfuetry fr
huroslomtofe tjgt jgs betbrbl
oetf g lfudkb tgx trbgty wotj
Mjoeg, ot os bko`odkb tf behfyrblumbl wotjjfkloe` tgx rgtbs.
\f losmfvbr ifrb gdfut tgx glvosfry gel mfipkogemb8
]mge tjos WT mflb wotj yfur sigrt pjfeb tf vosot8 www.lbzsjorg.mfi/ture-cby-gmmfuetoe`-tgx-rbpfrtoe`.jtik
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41- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
Pjgt grb sfib fa tjb cby mfipkogembrbquorbibets6
\jbrb grb g euidbr fa kb`gkky igelgtbl rbquorbibets wotj wjomj AOBs oe Mjoeg iust
mfipky, agokurb fa wjomj wokk hbfpgrlozb tjb gdokoty fa tjb AOB tf mfetoeub fpbrgtoe`
oe Mjoeg. \jb prfmblurbs gel rbquorbibets igy db lobrbet arfi wjgt tjb AOBs
grb gmmustfibl tf oe tjbor jfib mfuetrobs. Oevbstfrs sjfukl tjbrbafrb db surb tf
agiokogrozb tjbisbkvbs wotj tjbsb rbquorbibets gs wbkk gs sbbc prfabssofegk glvomb.
Jbrb, wb losmuss8
g. Gmmfuetoe` gel dffccbbpoe`
d. Geeugk mfipkogemb
m. \rgesabr promoe`
g. Gmmfuetoe` gel Dffccbbpoe`Mjoegs murrbet dgsom gmmfuetoe` stgelgrls, ossubl dy tjb Ioeostry fa Aoegemb oe
4>>1, grb drfglky oe koeb wotj tjb Oetbregtofegk Aoegemogk Tbpfrtoe` ]tgelgrls.
Gkk AOBs oe Mjoeg grb rbquorbl tf prbpgrb geeugk egemogk stgtbibets, oemkuloe`
dgkgemb sjbbts gel oemfib stgtbibets afr tjbor geeugk Mjoebsb gulot (mfelumtbl dy
g M G rb`ostbrbl oe Mjoeg). TID os tjb dgsb murrbemy afr kbl`brs gel egemogk rbpfrts.
Afr betbrprosbs usoe` murrbemobs ftjbr tjge TID oe tjbor dusoebss trgesgmtofes,
tjb afrbo`e murrbemy mge db usbl gs tjb dffccbbpoe` dgsb murrbemy. Jfwbvbr,
tjb egemogk rbpfrts grb rbquorbl tf db sjfwe oe TID. Aurtjbrifrb, gmmfuetoe`
rbmfrls jgvb tf db igoetgoebl oe Mjoebsb. AOBs mge mjffsb tf usb feky Mjoebsb fr
g mfidoegtofe fa Mjoebsb gel g afrbo`e kge`ug`b.
Betbrprosbs oe Mjoeg sjfukl glfpt tjb gmmrugk dgsos fa gmmfuetoe` oe pbrafrioe`rbmf`eotofe, ibgsurbibet gel rbpfrtoe` afr gmmfuetoe` purpfsbs. AOBs, oemkuloe`
tjbor kb`gkky rbspfesodkb pbrsfes, iust tgcb aukk rbspfesodokoty afr tjb trutjaukebss,
kb`otoigmy gel mfipkbtbebss fa egemogk stgtbibets. \jbsb stgtbibets wokk db usbl
afr mfiputoe` tjb AOBs tgxgdkb gel lostrodutgdkb prft. Dffcs gel rbmfrls jgvb tf
db rbtgoebl afr gt kbgst 72 ybgrs uelbr Mjoebsb kgw.
Dy kgw, gey dusoebss trgesgmtofes mgrrobl fut oe igoekgel Mjoeg rbquorb g agpogf.
Ifrb tjge hust ge fmogk rbmbopt wotj g lostoemtovb rbl fvgk sbgk (mjfp), g agpogf os g
tgx oevfomb lbso`ebl tf besurb tjb fvbreibet rbmbovbs tgx pgyibet. G so`eomget
Igey afrbo`e mfipgeobsgrb surprosbl tf kbgre tjgt afr g
Mjoebsb betoty tf igcb afrbo`ebxmjge`b pgyibets, ot iust
rst fdtgoe gpprfvgk arfi
tjb ]tgtb Glioeostrgtofe fa
Afrbo`e Bxmjge`b.
Hbeey Xjge`
Igeg`br, Mfrpfrgtb Gmmfuetoe` ]brvombs
Lbzge ]jorg & Gssfmogtbs, ]jge`jgo Fmb
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 40
pfrtofe fa sigkk tf ibloui-sozbl mfipgeobs mfelumt mbrtgoe sgkbs uelbr tjb tgdkb
gel rbigoe rbkumtget tf pgrt wotj tjbor agpogfs, soemb bvbry sgkb tjgt tjby igcb oe
wjomj g agpogf os ossubl, tgx wokk db pgygdkb fe tjb prft arfi tjgt trgesgmtofe.
\jos os tjb wgy tjb tgx durbgu besurbs tjgt tgxpgybrs aukkk tjbor tgx fdko`gtofes. Afr
tjfsb purmjgsoe` ffls gel sbrvombs, agpogfs grb bssbetogk afr mkgoioe` QG\ rbauels
gel kfwbroe` tgx kogdokoty.
d. Geeugk Mfipkogemb
* Lbglkoebs mge vgry lbpbeloe` fe tjb kfmgkoty fa tjb betbrprosb gel AOBs sjfukl mfesukt
tjbor kfmgk tgx gutjfrotobs oe mjgr`b.
]tbp 7
Gulot
]tbp =
Geeugk Kombesb
Oespbmtofe gel Tbebwgk
Lbglkoeb8 Hueb =>*
]tbp 4
\gx Aokoe`
Lbglkoeb8 Igy =7*
^rofr tf lostrodutoe` gel rbpgtrogtoe` prfts, AOBs iust mfipkbtb geeugk mfipkogemb,
oevfkvoe` tjrbb stbps8 gulot, tgx koe` gel geeugk kombesb oespbmtofe gel rbebwgk.
\jbsb prfmblurbs grb eft feky rbquorbl dy kgw, dut grb gksf g `ffl fppfrtueoty
tf mfelumt ge oetbregk egemogk jbgktj mjbmc. Geeugk mfipkogemb prfmblurbs gelcby mfesolbrgtofes vgry sko`jtky dy rb`ofe gel betoty typb, wotj geeugk mfipkogemb
afr TFs lobrbet arfi tjfsb afr HQs gel PAFBs.
Aorst, tjb gulots rbquorbl dy tjb rb`ofe oe wjomj tjb AOB os dgsbl sjfukl db
mfelumtbl. \jbsb igy oemkulb g egemogk gulot, afrbo`e bxmjge`b gulot gel tgx
vbromgtofe gulot. ]bmfel, gkk AOBs ebbl tf sudiot tjb geeugk tgxgtofe rbpfrtoe`
pgmcg`b tf tjb tgx durbgu dy tjb bel fa Igy bgmj ybgr. \jos rbpfrtoe` pgmcg`b
vbrobs gkk tjb tgxbs pgygdkb, oemkuloe` MO\, QG\, D\, mfesuiptofe tgx gel ftjbr tgxbs
fe tjb dgsos fa tjb gulot rbsukt.
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4:- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
]jfukl tjb gulotbl tgx `urb db kfwbr tjge tjb `urb pgol, tjb AOB wfukl ebbl
tf gppky afr g tgx glhustibet afr tjb smgk ybgr oe qubstofe. ]jfukl tjb gulotbl tgx
`urb db jo`jbr tjge tjb pgol tgx, tjb AOB wokk ebbl tf pgy tjb dgkgemb lub tf tjb
tgx durbgu upfe sudiottoe` tjb rbpfrt.
Afkkfwoe` gulot gel tgx koe` os tjb geeugk kombesb oespbmtofe gel rbebwgk, fr
geeugk mffpbrgtovb bxgioegtofe, hfoetky mfelumtbl dy gkk rbkbvget `fvbreibet
lbpgrtibets, oemkuloe` tjb kfmgk fmb fa tjb Ioeostry fa Mfiibrmb, tjb Aoegemb
Durbgu, tjb Glioeostrgtofe fa Oelustry gel Mfiibrmb, tjb \gx Durbgu, Mustfis,
tjb ]tgtb Glioeostrgtofe fa Afrbo`e Bxmjge`b gel tjb ]tgtostoms Durbgu tf besurb
tjgt AOBs mfelumt dusoebss oe mfipkogemb wotj kb`gk rbquorbibets.
\jorl, afkkfwoe` oespbmtofe, AOBs sjgkk sudiot g so`ebl geeugk mffpbrgtovb
bxgioegtofe rbpfrt gel ftjbr prbsmrodbl egemogk oeafrigtofe, oemkuloe` tjb rbpfrt,
tjb gulotbl egemogk stgtbibets gel ftjbr igtbrogks (gkk so`ebl gel stgipbl), tf
tjb `fvbreoe` glioeostrgtovb dfly dy tjb bel fa Hueb.
Afkkfwoe` tjb geeugk gulot gel mfipkbtofe fa tgx pgyibet, g ebt prft `urb
mge db lbrovbl. _fur pkgeeoe` afr lbmkgrgtofe fa lovolbels afr rbpgtrogtofe gel/
fr rboevbstibet fa prfts wokk lbpbel fe tjb murrbet sotugtofe fa yfur Mjoebsbmfipgey gel ots pgrbet mfipgey gdrfgl. Tbpgtrogtofe fa prfts igy db prbabrgdkb
oa yfur fr`geozgtofe rbquorbs tjb auels afr rb-oevbstibet gdrfgl fr tf db rbturebl
tf sjgrbjfklbrs.
Eft gkk prft mge db rbpgtrogtbl fr rboevbstbl. G pfrtofe fa tjb prft (gt kbgst 7>
pbrmbet afr PAFBs) iust db pkgmbl oe g rbsbrvb auel gmmfuet. \jos os trbgtbl gs pgrt
fa fwebrs bquoty fe tjb dgkgemb sjbbt. \jos gmmfuet os mgppbl wjbe tjb gifuet
fa rbsbrvb auels bqugks 2> pbrmbet fa tjb rb`ostbrbl mgpotgk fa tjb mfipgey. Oe
gllotofe, tjb oevbstfr igy mjffsb tf gkkfmgtb sfib fa tjb rbigoelbr tf g stg dfeus
wbkagrb auel fr ge bxpgesofe auel, gktjfu`j tjbsb grb eft igelgtfry afr PAFBs.
\jb rbigoeoe` ebt prft os gvgokgdkb afr rblostrodutofe. Afkkfwoe` g rbsfkutofe fa tjb
dfgrl fa lorbmtfrs, ge gppkomgtofe afri afr tjb rbpgtrogtofe fa auels mge db sudiottbl
tf tjb tgx durbgu tf gutjfrozb tjb dgec tf lospbrsb auels.
Eft gkk prft mge db
rbpgtrogtbl fr rboevbstbl. G
pfrtofe fa tjb prft (gt kbgst
7> pbrmbet afr PAFBs) iust
db pkgmbl oe g rbsbrvb auelgmmfuet.
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 4?
m. \rgesabr ^romoe`\rgesabr promoe` mfembres tjb prombs mjgr`bl dbtwbbe gssfmogtbl betbrprosbs
bstgdkosjbl oe lobrbet tgx huroslomtofes afr tjbor oetbrmfipgey trgesgmtofes. \jb
trgesabr promoe` rb`oib oe Mjoeg os `bebrgkky mfesostbet wotj tjb FBML @uolbkoebs
gel jgs lbvbkfpbl rgpolky fvbr tjb pgst abw ybgrs.
\jb rbkgtofesjop tjrbsjfkl afr trgesabr promoe` rukbs tf gppky dbtwbbe pgrtobs os kfw
oe Mjoeg mfipgrbl tf ftjbr mfuetrobs. Mjoeg rbquorbs tgxpgybrs tf prbpgrb gel rbtgoelbtgokbl trgesabr promoe` lfmuibetgtofe tf suppfrt tjb gris kbe`tj egturb fa tjbor
rbkgtbl pgrty trgesgmtofes. Gkk trgesgmtofes dbtwbbe tjb JW gel PAFB sjfukl db
mfelumtbl dgsbl fe tjb gris kbe`tj proemopkb, gs tjb JW gel PAFB grb rbkgtbl
pgrtobs gmmfrloe` tf Mjoebsb tgx kgws.
Pjbe koe` geeugk tgx rbtures, betbrprosbs afr wjomj tjb geeugk gifuet fa rbkgtbl
pgrty tge`odkb `ffls trgesgmtofes os dbkfw TID4>> iokkofe gel tjb gifuet fa
rbkgtbl pgrty oetge`odkb ffls trgesgmtofes os dbkfw TID iokkofe sjfukl sudiot
tjb Betbrprosb Geeugk Tbpfrtoe` Afris afr Tbkgtbl ^grty \rgesgmtofes fa tjb
^bfpkbs Tbpudkom fa Mjoeg wjomj oemkulbs eoeb afris8 Tbkgtbl grtobs, Tbkgtbl grty
\rgesgmtofes, ]gkbs gel ^urmjgsbs, ]brvombs, \rgesabr fa Oetge`odkb Gssbts, \rgesabr
fa Aoxbl Gssbts, Aoegemoe`, Futdfuel Oevbstibet gel Futdfuel gyibets. \jbsb
afris sjfukl db sudiottbl oe Mjoebsb dy tjb sgib lbglkoeb gs geeugk tgx rbtures,
wjomj os =7 Igy fa tjb afkkfwoe` ybgr.
Betbrprosbs bxmbbloe` tjos trgesgmtofe tjrbsjfkl (bxmbpt tjfsb tjgt grb mfvbrbl dy
ge glvgemb promoe` g`rbbibet fr tjgt jgvb afrbo`e sjgrbjfkloe` dbkfw 2> pbrmbet
gel feky trgesgmt wotj lfibstom rbkgtbl pgrtobs) sjfukl sudiot g mfetbipfrgebfus
trgesabr promoe` lfmuibetgtofe pgmcg`b.
\jb tgx gutjfrotobs mge igcb trgesabr promoe` glhustibets gel kbvy gllotofegk tgx
gel pbegktobs tf oemkulb ybgrs wjbe lfmuibetgtofe igy eft jgvb dbbe stromtky
rbquorbl. \jb koiotgtofe pbrofl os up tf 7> ybgrs, gel tjb oetbrbst gel pbegktobs wokkeft db mgpgdkb fa mfrrbkgtovb rbkoba uelbr gey lfudkb tgx trbgtobs.
Mfelumt gkk trgesgmtofes
dbtwbbe tjb JW gel PAFB
dgsbl fe tjb gris kbe`tj
proemopkb, gs tjb JW gel PAFB
grb rbkgtbl pgrtobs gmmfrloe`tf Mjoebsb tgx kgws.
\f losmfvbr ifrb gdfut gmmfuetoe` gel dffccbbpoe`, smge tjos WT mflb wotj yfur sigrt pjfeb tf vosot8
www.lbzsjorg.mfi/gmmfuetoe -dffccbbpoe`.jtik
http://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.html -
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Juige Tbsfurmbs gel ^gyrfkk
Pjgt os tjb rbmruotoe` sotugtofe kocb oe Mjoeg6
Jfw lf O jorb stgaa/wfrcbrs6
Pjgt ighfr kb`gk fdko`gtofes lfbs g mfipgey jgvb afr ots stgaa/
wfrcbrs6
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - =7
Aoeloe` qugkobl stg,oemrbgsb fa kgdfr mfsts gel
rbtgoeoe` qugkobl stg grb tjbtfp = dusoebss mjgkkbe`bs afr
ifst mfipgeobs oe Mjoeg.
Mjue Kobw
^grtebr
Lorbmt JT, ]jge`jgo Fmb
Pjgt os tjb rbmruotoe` sotugtofe kocboe Mjoeg6
Tbmruotoe` oe Mjoeg o.b. prfkoe`, gttrgmtoe`, sbgrmjoe` afr, sbkbmtoe` gel fe-
dfgrloe` mgelolgtbs afr fpbe pfsotofes oemkulbs g ueoqub sbt fa mjgkkbe`bs lub
tf tjb rgpolky mjge`oe` bmfefiom sotugtofe, gs wbkk gs lobrbembs oe mukturgk gel
dusoebss efris. \jos os pgrtomukgrky trub wjbe rbmruotoe` wjotb mfkkgr gel scokkbl
sbeofr tbmjeomgk prfabssofegks.
Oe tjos sbmtofe, wb losmuss8
g. Tbmruotibet mjgkkbe`bs
d. Tbmruotibet prfmbss
g. Tbmruotibet Mjgkkbe`bsMjgkkbe`bs oe tjb Mjoeg rbmruotoe` prfmbss oemkulb8
Jgrl-tf-kk pfsotofesTgpol bmfefiom `rfwtj, oesumobet mgpgmoty fa tjb Mjoebsb blumgtofe systbi
gel jo`j lbigel afr scokkbl kgdfr jgvb rbsuktbl oe g sjfrtagkk oe suppky fa
prfabssofegks wotj iuktopkb kge`ug`b gdokoty, oe-lbptj tbmjeomgk gel oelustry
cefw-jfw, oetbregtofegk bxpfsurb, gel agiokogroty wotj `kfdgk dbst prgmtombs.
Jo`j pbrsfeebk ture-fvbr gel rbmruotibet uembrtgoety
^rfabssofegks ifvb quomcky dbtwbbe hfds, pgrtomukgrky oe rst-tobr motobs sumj gs
]jge`jgo, Dbohoe` gel @uge`zjfu. \jos mfiife hfd-jfppoe` trbel, mfupkbl
wotj jo`j lrfp-fut rgtbs luroe` tjb fe-dfgrloe` prfmbss, igcbs mfetoeufus
rbmruotibet pkgeeoe` g mjgkkbe`b.
Kfw ifdokoty fa stg
\jbrb os g `bebrgk rbkumtgemb afr prfabssofegks tf rbkfmgtb wotjoe Mjoeg fr tf
gmmbpt g kfe`br mfiiutb tf tjb wfrc pkgmb. \jbrbafrb, kfmgtofe os g pgrtomukgrky
oipfrtget agmtfr tf tgcb oetf mfesolbrgtofe wjbe mjffsoe` tf bstgdkosj g drgemj
kfmgtofe gel gttrgmtoe` pftbetogk bipkfybbs.
Iosoetbrprbtgtofe fa mgelolgtb mrblbetogks, prfkbs gel prbsbetgtofes
^brsfegkoty mjgrgmtbrostoms, sumj gs dboe` strgo`jt-afrwgrl, wjomj io`jt db
agvfrgdkb oe tjb Pbstbre jbiospjbrb, fr kge`ug`b scokks, sumj gs tjb gdokoty tf
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=4- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
mfiiueomgtb fflubetky oe Be`kosj, grb fatbe iosoetbrprbtbl fr fvbr-bipjgsozbl
oe tjb sbgrmj afr suotgdkb mgelolgtbs. Aurtjbrifrb, gmglbiom mrblbetogks grb
fatbe fvbr-vgkubl. \jb Mjoebsb blumgtofe systbi stokk bipjgsozbs kbgreoe` agmts
dy jbgrt rgtjbr tjge lbvbkfpoe` oelbpbelbet tjoecoe` gel prfdkbi sfkvoe`
scokks. Gllotofegkky, tjb arbqubet hfd mjge`bs fa mgelolgtbs grb fatbe oemfrrbmtky
oetbrprbtbl dy mfipgeobs gs g so`e fa oiigturoty. Arfi tjb pbrspbmtovb fa tjb
mgelolgtb, mjge`oe` hfds jgs dbbe mfesolbrbl afr igey ybgrs tf db g ibges tf
rgpolky `goe bxpbrobemb gel tf spbbl-up prfabssofegk `rfwtj.
MQ gel mrblbetogks argul
Agksoayoe` mrblbetogks os g prbvgkbet prfdkbi wjomj rbmruotbrs agmb oe Mjoeg.
^grtomukgrky wjbe MQs grb prfvolbl dy gppkomgets oe ftjbr kge`ug`bs tjge
Mjoebsb, tjbsb trgeskgtofe iostgcbs grb g mfevbeobet ibges tf up`rglb totkbs
fr mbrtomgtbs. Gmmfrloe`ky tjb bipkfyibet rosc os gipkobl gel gpprfprogtb
gmtofes jgvb tf db tgcbe tf ioeoiozb tjbsb roscs.
Mjgkkbe`bs oe totkb gel sgkgry gsso`eibet
Hfd totkbs grb mkfsbky koecbl tf sfmogk stgtus oe Mjoeg3 afr bxgipkb tjb totkb igeg`br
os jo`jky mfvbtbl. \jos, gkfe` wotj kgmc fa lbtgokbl igrcbt lgtg gdfut sgkgry kbvbks
gel mgelolgtbs uerbgkostom bxpbmtgtofes fa afrbo`e sgkgry kbvbks, igcbs koecoe` hfd
totkb wotj tjb gpprfprogtb sgkgry g mjgkkbe`b.
Potj tjbsb mjgkkbe`bs oe ioel, ebxt wbkk wgkc yfu tjrfu`j tjb rbmruotibet prfmbss
gel mgelolgtb typbs.
d. Tbmruotibet ^rfmbssTbmruotibet oe Mjoeg mge `bebrgkky db spkot oetf afur stbps8
7. rfkoe`
4. Mgelolgtb Olbetomgtofe
=. ]bkbmtofe
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - ==
7. ^rfkoe`\jb mukturgk gel bxpbrobemb `gps dbtwbbe Mjoebsb gel afrbo`e igeg`brs oe
mfipgeobs fpbrgtoe` oe Mjoeg fatbe rbsukts oe mfeakomtoe` gssuiptofes wotj
rb`grls tf hfd mfetbet gel mgelolgtb qugkomgtofe mrotbrog luroe` tjb joroe`
prfmbss. Mkbgr prfkoe` fa tjb pfsotofe wokk sbrvomb tf drol`b tjbsb gps tf ioeoiozb
iosuelbrstgeloe`s gel gvfol joroe` uequgkobl bipkfybbs.
4. Mgelolgtb OlbetomgtofeOe gllotofe tf Mjoebsb rbturebbs gel fvbrsbgs Mjoebsb, ot os oemrbgsoe`ky mfiife
tjgt mfipgeobs oe Mjoeg grb bipkfyoe` g iox fa kfmgk gel afrbo`e stg, gs bgmj typb
fa bipkfybb droe`s g ueoqub iox fa strbe`tjs.
\ypbs fa Bipkfybbs tf Tbmruot tf Pfrc oe MjoegMjoeg
mukturgk
t
Mjoebsb
kge`ug`b
gdokoty
Be`kosj
kge`ug`b
gdokoty
Ftjbr
kge`ug`b
gdokoty
Cefw-jfw fa
oelustry dbst
prgmtombs
Bipkfyibet
stgdokoty
Igrcbt
gvgokgdokoty
]gkgry
bxpbmtgtofes
Kfmgk Mjoebsb
(ef fvbrsbgs
bxpbrobemb)
+ + + + + + + - + + + + + +
Mjoebsb rbturebbs
(wotj oetbregtofegk
bxpfsurb)
+ + + + + + + + + + + + + + +
Fvbrsbgs Mjoebsb oe
Gsog (b.`. ]oe`gpfrb,
\gowge, Jfe` Cfe`)
+ + + + + + + + + + + + + + + + +
Fvbrsbgs Mjoebsb
futsolb Gsog
(b.`. Gibromg, Burfpb)
+ + + + + + + + + + + + + + + + +
Afrbo`ebrs
(Efe-Mjoebsb)
- - + + + + + + + + + + + + + + + +
\jbrb grb vgrofus mjgeebks tf olbetoay gel rbgmj lobrbet mgelolgtbs oe Mjoeg. Oe
`bebrgk, mgelolgtbs mge db sbbe gs botjbr gmtovb (gppkyoe`) fr pgssovb (afr wjomj
tjb mfipgey ebbls tf sbgrmj tjrfu`j g lgtgdgsb fr lorbmt mfetgmt).
\jb rbmruotibet igrcbt oe Mjoeg os vbry gmtovb gel igey oe-lbigel mgelolgtbs
wokk rbmbovb g kgr`b euidbrs fa orrbkbvget hfd fbrs oa tjby pudkosj oeafrigtofe fe
`bebrom lgtgdgsbs. \jbrbafrb, igey oe-lbigel mgelolgtbs grb pgssovb gel feky
prfiftb tjbisbkvbs vog oelustry-spbmom mjgeebks gel tjbor pbrsfegk ebtwfrc gelmge feky db rbgmjbl vog lorbmt mfetgmt.
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= pbrmbet tf == pbrmbet fa tjb prfspbmtovb bipkfybbs rst-ybgr `rfss
geeugk mfipbesgtofe.
Mfiife Mgelolgtb \ypbs
Mgelolgtb \ypb Lbeotofe ^rfs Mfes Mfiibets
Gmtovb (gppkyoe`) Mgelolgtbs sbel
tjbor rbsuib tf
gppky afr ge fekoeb
gel/fr foeb hfd
glvbrtosbibet.
Kgr`b pffk
Oetbrbstbl
mgelolgtbs
Bgsy tf fdtgoe
mgelolgtbprfkb
Kfw jot rgtb
Argul sbesotovb
Igrcbtoe` oetbesovb
\oib mfesuioe` smrbbeoe`
Ifst suotgdkb afr
hueofr pfsotofes
gel igss
rbmruotibet
^gssovb (lgtgdgsb) Mgelolgtbs jgvb
pudkosjbl tjbor
prfkbs oe lgtgdgsbs
dut grb eft gmtovbky
gppkyoe` tf g hfd
glvbrtosbibet.
Kgr`b pffk
Mgelolgtb
prfkbs gvgokgdkb
Lbtgokbl sbgrmj
spbmomgtofes
pfssodokotobs
Mfstky
Kfw mgelolgtb oetbrbst
\oib mfesuioe` sbgrmj
Ifst suotgdkb afr
`bebrom iol-kbvbk
pfsotofes
^gssovb (lorbmt
mfetgmt)
Mgelolgtbs jgvb
eft pudkosjbl tjbor
prfkbs oe lgtgdgsbsgel grb eft gmtovbky
gppkyoe` tf g hfd
glvbrtosbibet.
Wugkobl pffk fa
mgelolgtbs
Jo`j jot rgtb Kfwbr argul
sbesotovoty
Lomukt tf olbetoay gel mfetgmt tgr bt
mgelolgtbs
Feky gdkb tf gssbss mgelolgtb suotgdokotygatbr jgvoe` fdtgoebl tjb mgelolgtbs
prfkb
Kfw mgelolgtb oetbrbst
Tbsfurmb mfesuioe`
]igkk pffk
Ifst suotgdkb afr
bxbmutovb-kbvbk
pfsotofes gelspbmogkosts
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - =2
Mjgrgmtbrostoms fa Mfetoe`bemy gel Tbtgoebl ]bgrmjbs
Mfetoe`bemy ]bgrmj* Tbtgoebl ]bgrmj
^gyibet \rgesgmtofe-frobetbl3 pgyibet feky wjbe g
mgelolgtb os jorbl
Mfesuktoe`-frobetbl8 prf`rbssovb pgyibet fe
g prblbtbrioebl gifuet
\oib Tbquorbl Afur tf bo`jt wbbcs Bo`jt tf twbkvb wbbcs
Bxmkusovoty Bgmj mgelolgtb os bebrgkky prbsbetbl tf
igey ris, eft ebmbssgroky bxmkusovb wotj feb
rbmruotibet ri
Bxmkusovb wotj feb rbmruotibet ri, rbebl
sbgrmjbs tf el g abw suotgdkb mgelolgtbs
Mfelbetogkoty Kbvbk Iflbrgtb Jo`j, tjbrbafrb ifrb suotgdkb afr sbesotovb
ossubs sumj gs rbpkgmbibet pfsotofes
Mkobet Mfiiotibet Kbvbk
tf Aukkkoe` Qgmgemy
Iflbrgtb Jo`j
]uotgdokoty dy fsotofe Kfw- tf iol-kbvbk pfsotofes Iol- tf jo`j-kbvbk pfsotofes
*Ifrb mfiifeky usbl oe mbrtgoe oelustrobs, b.`. O\, gel rst-tobr rb`ofes.
=. ]bkbmtofeOt os fatbe g mjgkkbe`b afr afrbo`e igeg`brs tf mfelumt ge oetbrvobw wotj g Mjoebsb
mgelolgtb lub tf mfiiueomgtofe gel mukturgk dgrrobrs. \f igxoiozb tjb bbmtovbebss
fa oetbrvobws, pfoets tf mfesolbr oemkulb gdfkosjoe` tjb `bebrgk pbrmbptofe fa
afrbo`e igeg`brs (gs lorbmt, oipgtobet, gel oebxpbrobembl oe Mjoeg), mfesolbroe`
tjb oefflubemb fa rb`ofegk gel kfmgk mukturgk lobrbembs fe mgelolgtb dbjgvofr gel
bxpbmtgtofes, gel gppkyoe` g Mjoeg-spbmom oetbrvobw strumturb (oemkuloe` g kfe`br
wgri-up). Rekocb sfib fa tjb provgmy mfestrgoets oe igey ftjbr mfuetrobs, tjbrb os
ef kgw oe Mjoeg tjgt spbmomgkky afrdols pbrsfegk qubstofes sumj gs tjfsb rb`grloe`
igrotgk stgtus, gel Mjoebsb mukturb os `bebrgkky agorky gmmbptoe` fa sumj qubstofes.
Tbabrbembs grb pgrtomukgrky oipfrtget oe Mjoeg, gs wrottbe bvolbemb fa prbvofusbipkfyibet (oemkuloe` kbttbrs fa rbmfiibelgtofe) os kbss mfiife, gel tjb
mfipbtotovbebss fa tjb Mjoeg igrcbt oemrbgsb tjb gifuet fa MQ gel mrblbetogks
argul.
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=1- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
Futsfurmoe` pgyrfkkprfmbssoe` gkkfws afr rbgtbr
trgespgrbemy, bmobemy,gmmurgmy, mfelbetogkoty,
gel mfetoeuoty, gs wbkk gs
mfst sgvoe`s gel besurbl
mfipkogemb wotj gkk kgws gel
rb`ukgtofes.
Jbkbe Cfe`
Mfrpfrgtb Gmmfuetoe` ]brvombs
Lbzge ]jorg & Gssfmogtbs, Lgkoge Fmb
Jfw lf O jorb stgaa/wfrcbrs6
Mjoegs Kgdfr Kgw os vbry prftbmtovb fa bipkfybb ro`jts gs mge db sbbe oe stromt
stopukgtofes fe mfetrgmt typbs, prfdgtofe pbrofls, tbrioegtofe gel sfmogk oesurgemb
mfetrodutofes (losmussbl oe tjb ebxt sbmtofe).
Jbrb, wb losmuss8
g. Qosgs afr Afrbo`ebrs
d. Mfetrgmts
m. Mfipbesgtofe
g. Qosgs afr Afrbo`ebrs\jb twf proigry vosgs afr dusoebss gel wfrc oe Mjoeg grb tjb A vosg gel tjb X vosg.
\jb A vosg os mfiifeky rbabrrbl tf gs g dusoebss vosg. Ot os usbl dy afrbo`e dusoebss
pbfpkb wjf mfib tf Mjoeg fe dusoebss dut grb eft bipkfybl gt g Mjoebsb betoty
(botjbr lfibstom fr afrbo`e-oevbstbl). Oe frlbr tf rbmbovb ge A vosg, tjb afrbo`ebr
iust db oevotbl dy g mfipgey tjgt os bstgdkosjbl oe igoekgel Mjoeg.
\jbrb grb sbvbrgk vgrogtofes fa tjb A vosg. Ot mge db soe`kb-betry, lfudkb-betry, fr
iuktopkb-betry. \jb igoe oemfevbeobemb fa ge A vosg os tjb igxoiui pbrofl fa toib
tjb jfklbr igy spbel oesolb Mjoeg fe gey feb vosot. \jos pbrofl igy db gs sjfrt
gs feb ifetj fr gs kfe` gs sox ifetjs, dut ot os jgrl tf `ugrgetbb wjomj coel fa A
vosg tjb Mjoebsb vosg fmb igy db prbpgrbl tf ossub tf ge oelovolugk.
\jb X vosg os usugkky rbabrrbl tf gs g wfrcoe` vosg. Ot os usbl dy afrbo`ebrs wjf grb
bipkfybl dy g mfipgey tjgt jgs dbbe oemfrpfrgtbl oe Mjoeg (botjbr lfibstom fr
afrbo`e-oevbstbl) tf betbr tjb mfuetry, gatbr wjomj tjb bipkfybb iust sudiot g
pgsspfrt wotj g X vosg gel g wfrc pbriot tf fdtgoe g rbsolbemb pbriot gel kb`gkky
wfrc oe Mjoeg.
\jb rbsolbemb pbriot gkkfws tjb afrbo`ebr ge uekoiotbl euidbr fa trops oetf gel
fut fa Mjoeg luroe` tjb tbri, wjomj os usugkky feb ybgr. \jb prfmbss afr fdtgoeoe`
g rbsolbemb pbriot mge oemkulb spbmogk rbquorbibets fa tjb mgelolgtb, sumj gs
g iblomgk bxgi, prbsbetoe` bvolbemb fa twf ybgrs profr wfrc bxpbrobemb gel g
mfkkb`b lb`rbb. Pjokb oe tjb pgst ot wgs mfiife afr A vosgs tf db mfevbrtbl oetf
bipkfyibet gel rbsolbemb pbriots, murrbetky ifst motobs rbquorb ge gppkomget tf
fdtgoe tjbor X Qosg arfi tjbor mfuetry fa rbsolbemb (tjbor jfib egtofe fr mfuetry
wjbrb tjby pfssbss kb`gk rbsolbemy).
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - =0
d. Mfetrgmts\jb vgst ighfroty fa bipkfybbs jorbl oe tjb provgtb sbmtfr oe Mjoeg grb `ovbe
xbl-tbri mfetrgmts. G xbl-tbri mfetrgmt mge db fa gey kbe`tj fa toib (wotj tjb
kb`gkky pbriossodkb prfdgtofe pbrofl lbpbeloe` fe kbe`tj fa toib), dut mge feky
db rbebwbl femb3 fe tjb fmmgsofe fa tjb sbmfel rbebwgk tjb mfetrgmt bbmtovbky
dbmfibs ge fpbe-tbri mfetrgmt, wjomj os vbry lomukt tf tbrioegtb. Ftjbr typbs
fa mfetrgmts oemkulb hfd mfetrgmts gel pgrt-toib mfetrgmts, wjomj mge feky db usbl
oe koiotbl mormuistgembs.
Lospgtmj fa stg, fr sbmfelibet, wjbe tjb bipkfybr pgys ge bipkfyibet
g`bemy tf lospgtmj feb fa tjbor fwe bipkfybbs, os geftjbr joroe` fptofe. TFs lf
eft jgvb tjb gdokoty tf jorb stg lorbmtky, sf Mjoebsb stg mge db futsfurmbl fr mge
db sbmfelbl arfi ge bipkfyibet g`bemy. \jb ifst mfiifeky rbabrbembl tbri
tf lbsmrodb sbmfelibet g`bemobs os AB]MF (Afrbo`e Betbrprosb ]brvomb Mfipgey
Fr`geozgtofe), wjomj os eft gmtugkky g mfipgey dut g bebrom tbri usbl dy lfzbes
fa kfmgk JT mfipgeobs grfuel tjb mfuetry.
Oe gllotofe tf kgdfr mfetrgmts, tjb bipkfybb jgeldffc os g mrotomgk pobmb fa
lfmuibetgtofe bxpkgoeoe` tjb rukbs fa tjb mfipgey gel tjb lb`rbb fa sbvbroty fa
vgrofus oearoe`bibets. Afr ot tf db ge bbmtovb tffk afr tjb mfipgey, bipkfybbs
sjfukl db gscbl tf so`e ot tf prfvb tjgt tjby jgvb rbmbovbl ot.
m. MfipbesgtofeJostfromgkky mjbgp mfsts afr Mjoegs ju`b kgdfr afrmb grb rosoe` rgpolky. Aurtjbrifrb,
tjb kgdfr suppky fa mbrtgoe typbs fa wfrcbrs (o.b. scokkbl kgdfr oe oetbrofr prfvoembs)
gel wfrcbr rbtbetofe grb gksf ighfr ossubs agmoe` bipkfybrs oe Mjoeg tflgy.
Ioeoiui wg`bs vgry dy prfvoemb/iueomopgkoty, moty gel lostromt mkgss. ]jbezjbe
jgs tjb jo`jbst ifetjky ioeoiui wg`b (TID72>>/ifetj), wjokb Dbohoe` jgs tjb
jo`jbst jfurky ioeoiui wg`b (TID7 pbrmbet fa dgsom jfurky sgkgry afr wbbclgys, 4>> pbrmbet
afr wbbcbels gel =>> pbrmbet afr pudkom jfkolgys uelbr tjb stgelgrl wfrc jfur
systbi. G mfiprbjbesovb wfrc jfur systbi (oe wjomj wfrcoe` jfurs grb mgkmukgtbl
fe g sbt pbrofl fvbr wjomj tjb gvbrg`b os gpprfxoigtbky tjgt fa tjb stgelgrl wfrc
jfur systbi) gel g efe-xbl wfrc jfur systbi grb gksf gvgokgdkb, dut dftj rbquorb
spbmogk fvbreibet gpprfvgk.
Gs ge geeugk dfeus fa sfrts,
igey mfipgeobs oe Mjoeg pgy
7= ifetjs fa sgkgry, glloe` ge
bxtrg ifetj fa sgkgry grfuel
Mjoebsb Ebw _bgr (Hgeugry/Abdrugry).
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=:- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
Gs ge geeugk dfeus fa sfrts, igey mfipgeobs oe Mjoeg pgy 7= ifetjs fa sgkgry,
glloe` ge bxtrg ifetj fa sgkgry grfuel Mjoebsb Ebw _bgr (Hgeugry/Abdrugry). Oe
gllotofe, pbrsfegk gkkfwgembs, sumj gs g ifetjky mbkk pjfeb gkkfwgemb, grb mfiife.
Ioeoiui Pg`bs Gmrfss Mjoeg
(Qgkubs dgsbl fe murrbet ioeoiui wg`b kbvbks wotjoe bgmj prfvoemogk mgpotgk)
]furmb8 Mjoegs Ioeostry fa Juige Tbsfurmbs gel ]fmogk ]bmuroty, jttp8//ebws.xoejugebt.mfi/pfkotoms/4>74->
TID?>>-???
TID7,>>>-7,>??
TID7,7>>-7,7??
Gdfvb TID7,4>>
]omjuge
]jggexo
]jgexo
Judbo
Juege
Jbege
Hoge`xo
Gejuo
Mjfe`qoe`
_ge`tzb
Juge`
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - =?
Pjgt ighfr kb`gk fdko`gtofes lfbs gmfipgey jgvb afr ots stgaa/wfrcbrs6
Relbr Mjoebsb kgw, g mfipgey os rbquorbl tf wotjjfkl gel pgy oelovolugk oemfib
tgx (OO\) gel igcb ifetjky mfetrodutofes tf sfmogk oesurgemb auels fe dbjgka fa ots
bipkfybbs. Oe gllotofe, g mfipgey os rbquorbl tf jfkl ge bipkfybbs pbrsfeebk
kb gel kb bipkfyibet/tbrioegtofe wotj `fvbreibet gutjfrotobs. \jbsb grb
fdko`gtofes tjgt mge db futsfurmbl tf g juige rbsfurmbs glioeostrgtofe sbrvombs
prfvolbr.
Jbrb, wb losmuss8
g. Potjjfkloe` gel pgyoe` oelovolugk oemfib tgx
m. Mfetrodutoe` tf sfmogk oesurgemb auels
g. Potjjfkloe` gel ^gyoe` Oelovolugk Oemfib \gxOO\ os efrigkky wotjjbkl dy tjb bipkfybr arfi wg`bs fr sgkgrobs dy bipkfybrs gel
pgol tf tjb tgx gutjfrotobs fe g ifetjky dgsos (wotjoe 72 lgys fa tjb bel fa bgmj
ifetj). Gt tjb bel fa tjb ybgr, ge geeugk OO\ lbmkgrgtofe sjfukl db sudiottbl tf tgx
gutjfrotobs wotjoe tjrbb ifetjs fa tjb bel fa tjb prbvofus mgkbelgr ybgr.
Oemfib arfi wg`bs gel sgkgrobs os tgxbl gmmfrloe` tf prf`rbssovb rgtbs, rge`oe`
arfi = pbrmbet tf %
2%
7>%
72%
4>%
42%
=>%
=2%
%
%
=2,>>>?,>>>
>7,2>>
:>,>>> ...
\gx Tgtb (%)
Ifetjky \gxgdkb Oemfib (TID)
22,>>>
Ifst pbfpkb grb gwgrbfa tjb oipfrtgemb fa ge
bipkfyibet mfetrgmt, dutigey afrbo`e oevbstfrs o`efrb
tjb vgkub fa tjb bipkfybb
jgeldffc/mfelbetogkoty
g`rbbibet.
Glgi Kovbrifrb
Igeg`br, ^gyrfkk
Lbzge ]jorg & Gssfmogtbs, Lgkoge Fmb
\JB G]OG GLQGE\G@B PBDOEGT ]BTOB]
Mjoegs ]fmogk ]bmuroty ]ystbi ^rbsbetbl dy
Glgi Kovbrifrb
Huky 4>74
www.lbzsjorg.mfi/iuktoiblog
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- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg
Ifetjky tgxgdkb oemfib os mgkmukgtbl gatbr g stgelgrl ifetjky lblumtofe fa
TID=,2>> afr kfmgk bipkfybbs. Afr afrbo`e oelovolugks wfrcoe` oe Mjoeg (oemkuloe`
rbsolbets fa Jfe` Cfe`, \gowge gel Igmgu), tjb stgelgrl ifetjky lblumtofe os
TID>. Ifeby pgol oetf Mjoebsb sfmogk oesurgemb mge gksf db gllbl tf yfur
prbtgx lblumtofe.
Oelovolugk Oemfib \gx Tgtbs gel LblumtofesIfetjky \gxgdkb Oemfib (TID) \gx Tgtb Lblumtofe(TID)
7,2>> fr kbss =% >
7,2>> ; \O > 7>% 7>2
> ; \O ?,>>> 4>% 222
?,>>> ; \O =2,>>> 42% 7,>>2
=2,>>> ; \O 22,>>> =>% 4,022
22,>>> ; \O :>,>>> =2% 2,2>2
5 :>,>>> 2
\gx gygdkb 9 \gxgdkb Oemfib x Gppkomgdkb \gx Tgtb - Wuomc Mgkmukgtofe Lblumtofe
Bxpgtrogtbs wjf grb bipkfybl dy g afrbo`e-oevbstbl betoty oe Mjoeg grb kogdkb afr
oelovolugk oemfib tgx (OO\) arfi tjb rst lgy tjby grrovb oe Mjoeg.
Geeugk OO\ lbmkgrgtofes sjfukl db kbl afr tgxpgybrs wjf grb sudhbmt tf OO\ oe Mjoeg
gel ibbt gt kbgst feb fa tjb afkkfwoe` vb mfelotofes8
7) Jgvb ge geeugk oemfib fa ifrb tjge TID74>,>>>
4) Lbrovb oemfib arfi twf fr ifrb pkgmbs oesolb tjb ^bfpkbs Tbpudkom fa Mjoeg
=) Lbrovb oemfib arfi sfurmbs futsolb tjb ^bfpkbs Tbpudkom fa Mjoeg
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg -
(7:=) lgys
Oemfib pgol
dy bipkfybr
oe Mjoeg
(Mjoeg-
sfurmbl)
Feb ybgr tf
vb ybgrs
Oemfib pgol
dy bipkfybr
oe Mjoeg
(efe-Mjoeg
sfurmbl)
?> (7:=)
lgys tf
feb ybgr
Oemfib pgol
dy fvbrsbgs
bipkfybr
(Mjoeg-
sfurmbl)
Oe Mjoeg
2 ybgrsmfetoeufusky
Oe tjb 1tjybgr, lfbs
rbsoloe` afrfeb ybgr
gppky6
\gx fe`kfdgk
oemfib arfijbrbgatbr
Aovb ybgrpbrofl os
rbsbt gel ?>(7:=) lgy
rukb gppkobsg`goe
ybs
ef
Mjoeg Tbsolbemb gel OO\ Oemfib ]furmb Gppkomgdokoty \oibkoeb
Oelovolugks wjf spbel kbss tjge ?> lgys (fr 7:= lgys afr rbsolbets fa mfuetrobs
tjgt jgvb so`ebl g lfudkb tgxgtofe trbgty wotj Mjoeg) oe feb mgkbelgr ybgr oe
Mjoeg grb bxbipt arfi OO\ oa tjb bipkfyibet oemfib os pgol dy ge fvbrsbgsbetoty.
Oelovolugks wjf stgy oe Mjoeg afr ifrb tjge ?> (7:=) lgys, dut kbss tjge g ybgr,
grb sudhbmt tf pbrsfegk oemfib tgx fe tjbor bipkfyibet oemfib lbrovbl arfi
wfrc pbrafribl oe Mjoeg rb`grlkbss fa wjomj betoty os pgyoe`. (Tbsoloe` oe
Mjoeg afr feb mgkbelgr ybgr ibges tjgt, oe g mgkbelgr ybgr, tbipfrgry gdsbembs
arfi Mjoeg grb kbss tjge => mfetoeufus lgys fr ?> lgys gktf`btjbr.)
Oelovolugks wjf rbsolb oe Mjoeg afr ifrb tjge feb ybgr, dut kbss tjge vb ybgrs,
grb sudhbmt tf pbrsfegk oemfib tgx fe dftj Mjoeg-sfurmbl gel afrbo`e-sfurmbl
oemfib dfreb dy g Mjoeg-dgsbl betoty. Afrbo`e oelovolugks wjf rbsolb oe Mjoeg
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(7:=)
lgy rukb gppkobs g`goe.
d. Mfetrodutoe` tf ]fmogk Oesurgemb Auels]fmogk oesurgemb (gksf mgkkbl sfmogk wbkagrb fr igelgtfry dbebt) pgyibets grb
igelgtfry mfetrodutofes tf `fvbreibet-rue auels iglb dy dftj tjb bipkfybr
gel tjb bipkfybb (wjfsb mfetrodutofe tjb bipkfybr os rbspfesodkb afr wotjjfkloe`
bgmj ifetj).
]fmogk oesurgemb mfetrodutofes arfi tjb bipkfybb gel bipkfybr mge vgry
mfesolbrgdky lbpbeloe` fe tjb moty oe wjomj tjb mfetrodutofes grb dboe` iglb. Afr
g mfipgey tjgt jgs bipkfybbs dgsbl oe g euidbr fa motobs grfuel tjb mfuetry, tjos
ibges tjgt tjb fvbrgkk mfst tf tjb mfipgey afr ge bipkfybb bgreoe` TID7>,>>> oe
feb moty igy db quotb lobrbet tf sfibfeb fe tjb sgib sgkgry dgsbl oe geftjbr moty.
\jbrb grb vb sfmogk sbmuroty auels8
7. ^besofe
4. Rebipkfyibet
=. Iblomgk
gel
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - -44%4
Rebipkfyibet >.7-7% >.4-4%
Iblomgk 4%4 0-74%4
Fmmupgtofegk oehury E/G >.-7%
Jfusoe` Auel Efrigkky igtmjbl wotj bipkfybr 0-7=%
\ftgk 7>.7%+ 4%
]furmb8 Lbzge ]jorg & Gssfmogtbs7Reoafri egtofewolb4Iumj kfwbr oe sfib motobs=Gksf lbpbels fe tjb lb`rbb fa lge`br luroe` wfrc
Oe kgtb 4>77, tjb `fvbreibet mkgrobl tjgt afrbo`ebrs grb oemkulbl oe tjb sfmogk
oesurgemb systbi gt tjb sgib rgtbs gs Mjoebsb motozbes (jfusoe` auel gsolb), dut
oipkbibetgtofe vgrobs dy rb`ofe.
@ovbe tjb mfipkomgtbl rbquorbibets afr sfmogk oesurgemb mfetrodutofes, igey
mfipgeobs mjffsb tf futsfurmb tjbor pgyrfkk prfmbssoe` gel rbkgtbl juige
rbsfurmbs glioeostrgtofe sbrvombs. \jos besurbs mfetoeuoty (wjomj mge agktbr oa ge
JT igeg`br os gdsbet fr sullbeky rbso`es), trgespgrbemy gel tjb mfelbetogkoty
fa sgkgry oeafrigtofe.
\f losmfvbr ifrb gdfut pgyrfkk gel JT glioeostrgtofe, smge tjos WT mflb wotj yfur sigrt pjfeb tf vosot8
www.lbzsjorg.mfi/pgyrfkk-sbrvombs.jtik
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg -
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Mjoeg-afmusbl dfutoqub rbmruotibet ri sbrvomoe` fvbr 2>> kbgloe` betbrprosbs oe Mjoeg gel
wotj fpbrgtofegk fmbs oe ]jge`jgo, Dbohoe`, ]jbezjbe, Lgkoge, \ogehoe, Eoe`df gel Igmgu. Lorbmt JT gppkobs g
prfvbe Mjoeg rbmruotibet prfmblurb, mjgrgmtbrozbl dy jo`j mgelolgtb gttrgmtofe gel ro`frfus sbkbmtofe prfmblurbs.
Gs g mkobet, yfu mge rbky fe us tf oetrflumb tjb dbst gvgokgdkb prfabssofegks tf kk pfsotofes oe yfur mfipgey oe g
toibky igeebr.
Pjgt fur mkobets sgy gdfut us8
Lorbmt JT grb prfabssofegks tjgt jgvb supbrkgtovb wfrc qugkotobs gs wbkk gs lbbp gel lbtgokbl cefwkbl`b fa tjb
sudhbmt. \jby grb trustwfrtjy, mfesostbet gel rbkogdkb.
-Ir. Igj, JT Igeg`br, Hfje Dbge \bmjefkf`obs
Lorbmt JT os g mustfibr mbetrom mfesuktoe` ri wotj `ffl mfesolbrgtofe fa fur ebbls. Pb jgvb `ffl bxpbrobemb
wotj Lorbmt JT oe kkoe` fur fpbeoe`s wotj qugkoty mgelolgtbs gel wfukl rbmfiibel tjbor sbrvomb tf ftjbr oelustrogk
mfipgeobs.
-Ir. Mjfw, @bebrgk Igeg`br - Gsog gmom, \]O Oestruibets
Pb grb vbry sgtosbl wotj tjb prfipt sbrvomb fa Lorbmt JT gel tjgt tjby mfukl kk tjb fpbe pfsotofe wotj tjb ro`jt
mgelolgtb wotjoe tjb sjfrtbst toib. Pb jgvb gkrbgly mfetgmtbl Lorbmt JT g`goe afr fur mfipgey bxpgesofe oe Mjoeg.
-Ir. ]mjuktz, Lorbmtfr Fpbrgtofes, Oetbrturdoeb Gvogtofe
Fur fmbs
Mjoeg
Dbohoe`, \ogehoe, Lgkoge
]jge`jgo, Eoe`df
]jbezjbe
Igmgu
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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 12?> >4=1
dbohoe`Nlorbmtjr.me
Lgkoge8 +:1 :
lgkogeNlorbmtjr.me
\ogehoe8 +:1 44 :0:0 0:7:
togehoeNlorbmtjr.me
]jge`jgo8 +:1 47 2>?> =1
-
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Mfrpfrgtb Bstgdkosjibet, \gx, Gmmfuetoe` & gyrfkk rfu`jfut Gsog
Dbohoe`8 +:1 7> 1211 >>::
dbohoe`Nlbzsjorg.mfi
Lgkoge8 +:1 ::41 ?2?4
zjfe`sjgeNlbzsjorg.mfi
]jbezjbe8 +:1 022 :=11 sjbezjbeNlbzsjorg.mfi
Jfe` Cfe`8 +:24 4=01 >==