cbiz matrix rev 101811v2reduced

8/3/2019 CBIZ Matrix Rev 101811V2reduced

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ADOWFNHCPF TNILTJ JHPTOVHPLLC ILT ^M@NTQPHM@OME PFN OJRHAP LI FNHCPF AHTN TNILTJ

Rhponmp Rtlpnapolm hm` Hiilt`hdcn Ahtn Hap &R~dcoa Chu 888*806# Nmhapn` Jhtaf 41# 4282/ hm` pfnFnhcpf Ahtn hm` N`~ahpolm Tnalmaocohpolm Hap &R~dcoa Chu 888*8>4# nmhapn` Jhtaf 12# 4282/


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Alrtoefp 4288 ADOW# Oma- M_QN coqpn`7 ADW- Hcc toefpq tnqntyn`- 82,86,4288

8

Pfn ilccluome fnhcpf tniltj rtlyoqolmqjhptov oq `oyo`n` ompl qov ahpneltonq7

NJRCL_NT,RCHM QRLMQLT OQQ^NQ ----------------------------------------------------------------------------------------------------------------------------------------- 4TNRLTPOME HM@ @OQACLQ^TN OQQ^NQ ----------------------------------------------------------------------------------------------------------------------------------- 8>PHV OQQ^NQ ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 41OMQ^THMAN OQQ^NQ ------------------------------------------------------------------------------------------------------------------------------------------------------------------ 18OM@OYO@^HC TNQRLMQODOCOP_ --------------------------------------------------------------------------------------------------------------------------------------------------- 08JN@OAHTN OQQ^NQ -------------------------------------------------------------------------------------------------------------------------------------------------------------------- 0>


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NJRCL_NT,RCHM QRLMQLT OQQ^NQHCQL QNN TNRLTPOME HM@ @OQACLQ^TN OQQ^NQ#PHV OQQ^NQ )OMQ^THMAN OQQ^NQ


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NJRCL_NT,RCHM QRLMQLT OQQ^NQ&hcql qnn Tnrltpome hm` @oqaclq~tn# Phv Oqq~nq ) Omq~thman Oqq~nq/

Rtlyoqolm^mcnqq lpfntuoqn mlpn`# pfnqn rtlyoqolmq hrrc

pl dlpf omq~tn` hm` qnci*i~m`n` rchmq

OjrhapMlpn7 Pfn OTA almptlc etl~r

t~cnq hrrc ilt `npntjomomenjrclnt qown

Niinapoyn @hpn4282

Tnchpn` ADOWFnhcpf Tniltj D~ccnpom

Pnjrltht Nhtc Tnpotnn Tnomq~thman Rtlethj- Pfn Nhtc TnpotnnTnomq~thman Rtlethj &NTTR/ dnehm G~mn 8# 4282# hm` oq `nqoemn` plnmal~then njrclntq pl nqphdcoqf lt jhomphom fnhcpf alynthen ilt pfnotnhtc tnpotnnq &hen` >>*90/# hm` pfnot ncoeodcn qrl~qnq hm` `nrnm`nmpq-Pfn r~trlqn li pfn rtlethj oq pl rtlyo`n tnojd~tqnjnmp li antphomnvrnmqnq pl rchm qrlmqltq li etl~r fnhcpf rchmq pfhp rtlyo`n tnpotnnalynthen-

Hrrcoahpolm Rtlanqq- Pl dn ncoeodcn pl rhtpoaorhpn om pfn rtlethj# hmhrrcoahpolm j~qp dn iocn` uopf FFQ- FFQ uocc lmc haanrp hrrcoahpolmqq~djoppn` lm opq liioaohc hrrcoahpolm iltj-

Tnojd~tqnjnmp Rtlanqq Lman h rchmq hrrcoahpolm fhq dnnm hrrtlyn`&antpoion`/# pfn NTTR tnojd~tqnq ~r pl 62. li pfn alqp li dnmniopq omnvanqq li 8>k hm` dnclu ?2k- Pfn tnojd~tqnjnmp j~qp dn ~qn` plclunt rchm alqpq# lt pl tn`~an rhtpoaorhmp rtnjo~jq# alrhjnmpq#`n`~apodcnq# alomq~thman# lt lpfnt l~p*li*rlaknp nvrnmqnq-

Mlpoioahpolm Tnx~otnjnmp- Antpoion` rchmq j~qp rtlyo`n mlpoan pl hccrchm rhtpoaorhmpq# omac~òme alyntn` ihjoc jnjdntq# nvrchomome pfhppfn rchm fhq dnnm hrrtlyn` pl tnanoyn NTTR tnojd~tqnjnmp# hm` pfhp pfn tnq~cpome tnojd~tqnjnmp jlmonq jh ojrhap pfn rhtpoaorhmpqalynthen ~m`nt pfn rchm-

Hrrcoahpolm @nh`comn

- Om Hrtoc 4288# FFQ hmml~man` pfhp pfn >Di~mòme hcclahpn` pl NTTR oq t~mmome l~p; hm` pf~q# hrrcoahpolmq j~qpdn q~djoppn` ml chpnt pfhm >722 RJ &NP/ lm Jh ># 4288- Mlhrrcoahpolmq ilt NTTR uocc dn haanrpn` hipnt Jh ># 4288-

Pfn NTTR hrrcoahpolm# jl`nc mlpoan# IHXq hm` h`òpolmhc omiltjhpolm oqhyhochdcn yoh opq undqopn7 fppr7,,uuu-nttr-ely-

Pfn Rtlethj nvrotnq Ghm~ht 8# 4280-

Hcc*qown` njrclntq Rtlethj dnehm9,8,82

Nhtc Tnpotnn Tnomq~thmanRtlethj &>,>,82/Nhtc Tnpotnn Q~dqo` OmopohcHrrcoahpolm @hpn oq Hrrtlhafome&9,88,82/Nhtc Tnpotnn Tnomq~thmanRtlethj H rrcoahpolm RtlanqqLrnmn` &9,4?,82/^r`hpn7 Nhtc Tnpotnn Tnomq~thmanRtlethj &?,8,82/Nhtc Tnpotnn Tnojd~tqnjnmpRtlethj ^r`hpnq &82,>,82/Ethmìhpfntn` Qphp~q hm` NT TR^r`hpnq &20,20,88/HAH ^r`hpnq7 ACH QQ HapQ~qrnm`n`# Omatnhqn om NTTRAlqp Pftnqflc`q hm` Hjl~mpq#hm` Ufhp Htn Nqqnmpohc Dnmniopq


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OjrhapMlpn7 Pfn OTA almptlc etl~rt~cnq hrrc ilt `npntjomome

njrclnt qown

Niinapoyn @hpn4282 Tnchpn` ADOWFnhcpf Tniltj D~ccnpomNvpnmqolm li @nrnm`nmp Alynthen

Etl~r fnhcpf rchmq pfhp rtlyo`n `nrnm`nmp alynthen j~qpalmpom~n pl jhkn q~af alynthen hyhochdcn pl hm h`~cp afoc` ~r plhen 49-Ilt pfoq r~trlqn# h `nrnm`nmp omac~`nq h dolcleoahc afoc`# h qpnrafoc`# hm h`lrpn` afoc` lt h ilqpnt afoc`- Alynthen j~qp dnhyhochdcn uopfl~p tneht` pl pfn afoc`q jhtophc qphp~q# lt ufnpfntpfn afoc` ahm dn achojn` hq h `nrnm`nmp-Lc`nt*hen` `nrnm`nmpq ahmmlp dn q~dgnap pl h q~tafhten# rtnjo~jrnmhcp# lt hm lpfnt rchm òiintnmpohc# ~mcnqq pfn òiintnmpohc oqojrlqn` lm hcc `nrnm`nmpq ~m`nt pfn rchm- Hm omq~tnt oq hcclun` plafhten h òiintnmpohc ilt pontq li alynthen &qnci# qnci + lmn# qnci +pul# npa-/-Hm lc`nt*hen` `nrnm`nmpq nmtlccjnmp j~qp dn niinapoyn hq li pfniotqp `h li pfn iotqp rchm nht dneommome lm lt hipnt ?,41,82-

Ojrltphmp Mlpnq7

Pfn nvpnmqolm li `nrnm`nmp alynthen `lnq mlp hrrc pl FORHH*nvnjrp

rtlethjq# cojopn` qalrn `nmphc hm` yoqolm rchmq# hm` qphm` hclmn tnpotnn*lmc

rchmq-

Ethmìhpfntn` Rchm Nvanrpolm7 Lc`nt*hen` `nrnm`nmp alynthen j~qp dn

hyhochdcn pl hm h`~cp afoc` ~r pl hen 49# ~mcnqq fn,qfn fhq haanqq pl lpfnt

njrclnt*rtlyo`n` alynthen; pfoq nvanrpolm nvrotnq ilt rchm nhtq dneommome lmlt hipnt Ghm~ht 8# 4280-

Hcc*qown` njrclntq Rchm nhtq dneommomelm lt hipnt ?,41,82

Fnhcpf Tniltjq Alynthen ilt@nrnm`nmp Afoc`tnm Nv rchomn`&>,82,82/Ethmìhpfntn` Fnhcpf RchmT~cnq &9,85,82/Mnu J l`nc Mlpoanq Oqq~n`&5,84,82/Henmaonq Oqq~n RRHAHAchtoioahpolmq &82,84,82/Henmaonq Oqq~n H`òpolmhc RRHAHAchtoioahpolmq &84,41,82/

Dhm lm Rtnnvoqpome Almòpolm Nvac~qolmq- Etl~r fnhcpf rchmq# omac~òmeethmìhpfntn` rchmq# htn rtlfodopn` itlj ojrlqome rtnnvoqpomealmòpolm nvac~qolmq lm nmtlccnnq ~m`nt 8?- Rchm nvac~qolmq ahm qpocc dnojrlqn`; flunynt# pfn ojrlqopolm li h mnu nvac~qolm jh ah~qn h rchmpl clqn ethmìhpfntn` qphp~q- Dneommome 8,8,80# rtnnvoqpome almòpolmnvac~qolmq ahmmlp dn ojrlqn` lm hmlmn-

&M,H pl FORHH*nvnjrp rtlethjq# cojopn` qalrn `nmphc hm` yoqolm rchmq# hm`

qphm` hclmn tnpotnn*lmc rchmq-/


Rhponmpq Docc li Toefpq &9,41,82/
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Pl dlpf omq~tn` hm` qnci*i~m`n` rchmq



Niinapoyn @hpn4282


Dhm lm Tnqaoqqolmq- Etl~r fnhcpf rchmq# omac~òme ethmìhpfntn` rchmq#ahmmlp tnqaom` q~af rchm lt alynthen lman hm nmtlccnn oq alyntn`~m`nt pfn rchm# nvanrp om pfn nynmp li ith~` lt ompnmpolmhcjoqtnrtnqnmphpolm li jhpntohc ihap- Ahmancchpolm ahm dn tnptlhapoyn ilt pfn ihoc~tn pl rh rtnjo~j- Rchmq j~qp rtlyo`n 12 `hq h`yhmanutoppnm mlpoan pl nhaf rhtpoaorhmp ufl ul~c` dn hiinapn` dniltnalynthen jh dn tnqaom`n`-&M,H pl FORHH*nvnjrp rtlethjq# cojopn` qalrn `nmphc hm` yoqolm rchmq# hm`



Rhponmpq Docc li Toefpq &9,41,82/Henmaonq Oqq~n RRHAHAchtoioahpolmq &82,84,82/

Dhm lm Hmm~hc hm` Coinpojn Cojopq- Etl~r fnhcpf rchmq# omac~òmeethmìhpfntn` rchmq# htn rtlfodopn` itlj nqphdcoqfome coinpojn cojopqhm` ~mtnhqlmhdcn hmm~hc cojopq lm pfn `lccht yhc~n li nqqnmpohcdnmniopq &pl dn `niomn` d tne~chpolmq/ ilt h rhtpoaorhmp lt dnmnioaoht-Rchmq htn hcclun` pl ojrlqn cojopq lm mlm*nqqnmpohc dnmniopq- H afhmenom hmm~hc lt coinpojn cojopq ahm ah~qn h rchm pl clqn ethmìhpfntn`qphp~q-

Qrnaohc Nmtlccjnmp Rntol` H qrnaohc nmtlccjnmp lrrltp~mop j~qp dnjh`n hyhochdcn pl omòyo`~hcq uflqn alynthen fhq `tlrrn` `~n pltnhafome pfn rchmq coinpojn cojop- Pfn ojrhapn` omòyo`~hc j~qp dnhcclun` pl nmtlcc om hm li pfn dnmniop rhakhenq liintn` d pfnnjrclnt# hq clme hq pfn ncoeodocop atopntoh htn jnp- Pfn nmtlccjnmprntol` j~qp dn ilt h jomoj~j li 12 `hq-

Jomo*Jn` Rchm Uhoyntq

&M,H pl FORHH*nvnjrp rtlethjq# cojopn` qalrn `nmphc hm` yoqolm rchmq# hm`


- Jomo*jn` rchmq om nvoqpnman rtolt pl ?,41,82jh hrrc ilt h uhoynt li pfn hmm~hc cojopq- Pfn uhoyntq uocc mlp dnhcclun` hipnt 8,4,80- Pfn uhoynt oq lmc ethmpn` ilt lmn rchm nht hp hpojn hm` rchmq j~qp tnx~nqp h uhoynt ilt nhaf q~dqnx~nmp rchm nht-


Rhponmpq Docc li Toefpq &9,41,82/Mnu J l`nc Mlpoanq Oqq~n`&5,84,82/Jomo*Jn` Rchm Tnconi itljHmm~hc Cojop Tnqptoapolm Liintn`&?,48,82/Tnconi ilt Qphm`*Hclmn FnhcpfTnojd~tqnjnmpHtthmenjnmpq &6,41,88/^r`hpn7 Jomo*Jn` RchmUhoyntq &9,44,88/HAH ^r`hpnq7 ACH QQ HapQ~qrnm`n`# Omatnhqn om NTTRAlqp Pftnqflc`q hm` Hj l~mpq#hm` Ufhp Htn N qqnmpohcDnmniopq< &82,85,88/
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njrclnt qown

Niinapoyn @hpn4282 Tnchpn` ADOWFnhcpf Tniltj D~ccnpomAlynthen ilt Rtnynmpoyn Fnhcpf Qntyoanq- Etl~r fnhcpf rchmq j~qprtlyo`n alynthen ilt antphom jhpntmhc hm` rtnynmpoyn fnhcpf qntyoanq#hq uncc hq nyo`nman*dhqn` opnjq lt qntyoanq tnaljjnm`n` d pfn ^-Q-Rtnynmpoyn Qntyoanq Phqk Iltan# pfn H`yoqlt Aljjoppnn lmOjj~mowhpolm Rthapoanq hq h`lrpn` d pfn @otnaplt li pfn A@AR hmè~o`ncomnq q~rrltpn` d pfn FTQH# uopfl~p ojrlqome hm alqp qfhtometnx~otnjnmpq ufnm pfn qntyoanq htn ncoyntn` d om*mnpultk rtlyo`ntq-

Hcc*qown` njrclntq

&M,H pl ethmìhpfntn` rchmq#

FORHH*nvnjrp rtlethjq# cojopn`

qalrn `nmphc hm` yoqolm rchmq# hm`


Rchm nhtq dneommomelm lt hipnt ?,41,82

Rtnynmpoyn Fnhcpf Qntyoanq&5,8>,82/Rtnynmpoyn Ahtn AlynthenNvrhm`n` pl Omac~`n UljnmqFnhcpf Qntyoanq &6,1,88/

Om`nrnm`nmp Achojq hm` Hrrnhcq# hm` Nvpntmhc Tnyonu Rtlanqq-Omq~tn` hm` qnci*i~m`n` etl~r fnhcpf rchmq j~qp rtlyo`n ilt hm ompntmhcachoj hm` hrrnhcq rtlanqq# hq uncc hq hm nvpntmhc tnyonu rtlanqq# iltalynthen npntjomhpolmq hm` achojq-

Hcc*qown` njrclntq

&M,H pl ethmìhpfntn` rchmq/


Mlpn7 Nmiltanjnmp`nchn` om antphom

hqrnapq li pfnqn t~cnq qnn@nch om Achojq

hm` HrrnhcqNmiltanjnmp

Ompntmhc Achojq hm` Hrrnhcq#hm` Nvpntmhc Tnyonu Rtlanqq&5,49,82/In`nthc Nvpntmhc Achojq Tnyonu7Ompntoj Rtlan`~tnq hm` J l`ncMlpoanq &6,12,82/Henmaonq Oqq~n RRHAHAchtoioahpolmq &82,84,82/@nch om Achojq hm` HrrnhcqNmiltanjnmp &1,44,88/Jlòioahpolmq pl Achojq hm`Hrrnhcq# hm` Nvpntmhc TnyonuRtlanqqnq &5,88,88/

Qhcht*dhqn` @oqatojomhpolm T~cnq Hrrcoahdcn pl Omq~tn` Etl~r FnhcpfRchmq- Omq~tn` etl~r fnhcpf rchmq j~qp aljrc uopf pfnmlmòqatojomhpolm t~cnq &OTA 82>&f// a~ttnmpc hrrcoahdcn pl qnci*i~m`n` rchmq- Rchmq ahmmlp òqatojomhpn om ihylt li foefcaljrnmqhpn` omòyo`~hcq hq pl ncoeodocop hm` dnmniopq- Pfnalmqnx~nman li h òqatojomhplt omq~tn` rchm oq hm nvaoqn phv nx~hcome822 h `h# rnt hiinapn` njrclnn# uopf h jhvoj~j rnmhcp li>22#222-

Hcc*qown` njrclntq



qalrn `nmphc hm` yoqolm rchmq# hm`


Rchm nhtq dneommomelm lt hipnt ?,41,82;Flunynt# OTQ Mlpoan4288*28 nchq pfn

niinapoyn hpn li pfnqnt~cnq; ml rnmhcponq uoccdn ojrlqn` ~mpoc hipnt

ojrcnjnmpometne~chpolmq htn oqq~n`-

Qhcht*dhqn` @oqatojomhpolmT~cnq Hrrcoahdcn pl I~cc Omq~tnÈtl~r Fnhcpf Rchmq &6,40,82/Henmaonq Oqq~n RRHAHAchtoioahpolmq &82,84,82/Ojrcnjnmphpolm li Qhcht*dhqn`@oqatojomhpolm T~cnq@nchn` &84,41,82/
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Niinapoyn @hpn4282


Afloan li Rtojht Ahtn Rtlyo`nt- Oi h etl~r fnhcpf rchm tnx~otnq`nqoemhpolm li h rtojht ahtn rtlyo`nt &RAR/# h rhtpoaorhmp j~qp dnhcclun` pl `nqoemhpn h rhtpoaorhpome om*mnpultk RAR# ufl oq hyhochdcn plhaanrp foj,fnt- H rnòhptoaohm ahm dn `nqoemhpn` hq h afoc`q RAR-&M,H pl ethmìhpfntn` rchmq# FORHH*nvnjrp rtlethjq# cojopn` qalrn `nmphc

hm` yoqolm rchmq# hm` qphm` hclmn tnpotnn*lmc rchmq-/


Rhponmp%q Docc li Toefpq &9,41,82/Mnu J l`nc Mlpoanq Oqq~n`&5,84,82/

@otnap Haanqq pl LD,E_M Qntyoanq- Etl~r fnhcpf rchmq j~qp rtlyo`nòtnap haanqq pl LD,E_M rtlyo`ntq# uopfl~p rtolt h~pfltowhpolm lt htnintthc itlj pfn omòyo`~hcq rtojht ahtn rfqoaohm- Rchmq jh tnx~otn pfn LD,E_M rtlyo`nt pl hetnn lt h`fntn pl pfn rchmq rlcoaonq hm`

rtlan`~tnq tnchpome pl tnintthcq# ldphomome rtolt h~pfltowhpolm# hm`rtlyoòme qntyoanq# r~tq~hmp pl h ptnhpjnmp rchm-&M,H pl ethmìhpfntn` rchmq# FORHH*nvnjrp rtlethjq# cojopn` qalrn `nmphc




Haanqq pl Njntenma Tllj Qntyoanq- Etl~r fnhcpf rchmq pfhp rtlyo`nalynthen ilt flqrophc njntenma tllj qntyoanq j~qp hcql alyntnjntenma qntyoanq uopfl~p rtolt h~pfltowhpolm# nynm oi pfn njntenmaqntyoanq htn rtlyo`n` lm hm l~p*li*mnpultk dhqoq- Rchmq ahmmlp ojrlqncojophpolmq lm alynthen lt etnhpnt alqp qfhtome tnx~otnjnmpq ilt l~p*li*mnpultk njntenma qntyoanq pfhm pflqn pfhp hrrc pl om*mnpultkqntyoanq-&M,H pl ethmìhpfntn` rchmq# FORHH*nvnjrp rtlethjq# cojopn` qalrn nmphc

hm` yoqolm rchmq# hm` qphm` hclmn tnpotnn*lmc rchmq/


Rhponmp%q Docc li Toefpq &9,41,82/

92*`h H`yhman` Mlpoan li Jhpntohc Jlòioahpolm li Dnmniopq- H mlpoanli hm jhpntohc jlòioahpolm li dnmniopq j~qp dn rtlyo`n` pl rchmrhtpoaorhmpq ml chpnt pfhm 92 `hq rtolt pl pfn niinapoyn `hpn li pfnafhmen-Mlpn7 Om h`òpolm pl pfoq tnx~otnjnmp# rchmq q~dgnap pl NTOQH# rtnq~jhdc# uocc

fhyn pl almpom~n aljrcome uopf hcc nvoqpome NTOQH òqaclq~tn tnx~otnjnmpq;

pfoq jh dn achtoion` om i~p~tn tne~chpolmq- Rchmq nvnjrp itlj NTOQH htn

q~dgnap pl pfoq mnu tnx~otnjnmp- &M,H pl FORHH*nvnjrp rtlethjq# cojopn`

qalrn nmphc hm` yoqolm rchmq# hm` qphm` hclmn tnpotnn*lmc rchmq-/

Hcc*qown` njrclntq Niinapoyn 1,41,82# d~prchmq mlp ldcoehpn` plaljrc ~mpocojrcnjnmpometne~chpolmq htn oqq~n`d FFQ,@LC,OTQ

Henmaonq Oqq~n H`òpolmhc RRHAHAchtoioahpolmq &84,41,82/
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9/48


6






Niinapoyn @hpn4288


LPA Jnòahpolmq Htn Mlp X~hcoion` Nvrnmqnq- IQHq# FTHq# Htafnt JQHq#hm` FQHq ahm ml clment tnojd~tqn pfn alqp li lynt*pfn*al~mpnt &LPA/jnòahpolmq# nvanrp ilt omq~com lt rtnqatodn` LPA jnòahpolmq- @ndopaht`q ilt IQHq hm` FTHq ahm lmc dn ~qn` ilt rtnqatodn` LPAjnòahpolmq# oi antphom almòpolmq jnp-

Omòyo`~hcq 8,8,88 Lynt*pfn*Al~mpnt JnòahpolmRtlfodopolm Achtoion` &?,5,82/Cojopn` Tnconi ilt @ndop Aht`R~tafhqnq li LPAJnòahpolmq &8,82,88/

Jnòahc Clqq Thpol- Omq~tntq om pfn omòyo`~hc hm` etl~r jhtknpq#omac~òme ethmìhpfntn` rchmq# htn tnx~otn` pl rtlyo`n hm hmm~hctndhpn pl nhaf nmtlccnn oi pfn thpol li pfn hjl~mp li rtnjo~j tnynm~nnvrnm`n` lm alqpq tnchpn` pl tnojd~tqnjnmp ilt acomoahc qntyoanq hm`

hapoyoponq pfhp ojrtlyn fnhcpf ahtn x~hcop yntq~q pfn plphc hjl~mp lirtnjo~j tnynm~n oq cnqq pfhm7

6>. ilt omq~tntq om pfn chten etl~r jhtknp

62. ilt omq~tntq om pfn qjhcc etl~r lt omòyo`~hc jhtknpq

Dneommome Ghm~ht 8# 4280 pfn tndhpn hjl~mp uocc dn dhqn` lmhynthenq ilt nhaf li pfn rtnyol~q 1 nhtq ilt pfn rchm-

Rchmq om pfn chten etl~r# qjhccetl~r hm` omòyo`~hc jhtknpq#omac~òme ethmìhpfntn` rchmq-Pfnqn tnqptoapolmq l mlp hrrc

pl qnci*omq~tn` rchmq-

8,8,88

Qojrcn Ahinpntoh Rchmq- Hm ncoeodcn qjhcc njrclnt ahm nqphdcoqf hqojrcn ahinpntoh rchm pfhp omac~`nq h qhin fhtdlt itlj pfnmlmòqatojomhpolm tnx~otnjnmpq hrrcoahdcn pl ahinpntoh rchmq hmàntphom x~hcoion` dnmniopq- Pfnqn qojrcn ahinpntoh rchmq j~qp jnnp pfnilccluome tnx~otnjnmpq7

8- Ncoeodcn Njrclnt

- Pl dn ncoeodcn pl qrlmqlt h qojrcn ahinpntoh rchm# pfn njrclnt j~qp fhyn njrcln` hm hynthen li 822 lt inuntnjrclnnq lm d~qomnqq hq ~tome nopfnt li pfn 4 rtnanòme nhtq-

Njrclntq uopf 822 lt inuntnjrclnnq

Rchm nhtq dneommomelm lt hipnt 8,8,88

Qojrcn Ahinpntoh Rchmq &?,8,82/
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10/48


?


Rtlyoqolm^mcnqq lpfntuoqn mlpn`# pfnqn rtlyoqolmq hrrc pl dlpf

omq~tn` hm` qnci*i~m`n` rchmq


t~cnq hrrc ilt `npntjomome

njrclnt qown

Niinapoyn @hpn4288


Qojrcn Ahinpntoh Rchmq almpom~n`

4- Jomoj~j ncoeodocop hm` rhtpoaorhpolm tnx~otnjnmpq

1-

- Hcc njrclnnqufl fh` hp cnhqp 8#222 fl~tq li qntyoan ilt pfn rtnanòme rchm nhthtn ncoeodcn pl rhtpoaorhpn om pfn rchm hm` jh# q~dgnap pl pntjq hmàlmòpolmq hrrcoahdcn pl hcc rhtpoaorhmpq# ncnap hm dnmniop hyhochdcn~m`nt pfn rchm-Almptod~polm tnx~otnjnmp- Pfn njrclnt oq tnx~otn`# uopfl~p tneht` pl ufnpfnt h x~hcoion` njrclnn jhknq hm qhcht tn`~apolmalmptod~polm# pl jhkn h almptod~polm pl rtlyo`n x~hcoion` dnmniopq~m`nt pfn rchm# lm dnfhci li nhaf x~hcoion` njrclnn-

ACHQQ Hap7 Ylc~mpht# Qnci*I~m`n` Clme*Pntj Omq~thman Rtlethj- FFQuocc nqphdcoqf h ylc~mpht clme pntj ahtn omq~thman rtlethj iltr~tafhqome aljj~mop coyome hqqoqphman qntyoanq hm` q~rrltpq &ACHQQrtlethj/-

Hm omòyo`~hc ul~c` dn tnx~otn` pl almptod~pn pl pfn rtlethj ilt > nhtq&ynqpome rntol`/ dniltn dnmniopq &~r pl >2,`h ahqf dnmniop/ htnhyhochdcn- Pfn rhjnmpq ahm dn ~qn` pl r~tafhqn mlm*jnòahc qntyoanq

hm` q~rrltp mnanqqht pl jhomphom aljj~mop tnqo`nman# omac~òme#fljn jlòioahpolmq# hqqoqpoyn pnafmlcle# haanqqodcn pthmqrltphpolm#fljnjhknt qntyoanq# tnqropn ahtn# rntqlmhc hqqoqphman qntyoanq# fljnahtn ho`nq# hm` m~tqome q~rrltp-

Pfn rtlethj oq iomhman` nmpotnc pftl~ef ylc~mpht rhtlcc `n`~apolmq-Hcc ultkome h`~cpq uocc dn h~pljhpoahcc nmtlccn` om pfn rtlethj# ~mcnqq pfn afllqn pl lrp*l~p- Njrclntq ahm ylc~mphtoc afllqn pl rtlyo`nnmtlccjnmp pllcq hm` rtlanqq pfn rtnjo~jq ilt pfn rtlethj-

Hcc*qown` njrclntq Pfoq rtlyoqolm fhqdnnm q~qrnm`n`

HAH ^r`hpnq7 ACH QQ HapQ~qrnm`n`# Omatnhqn om NTTRAlqp Pftnqflc`q hm` Hj l~mpq#hm` Ufhp Htn N qqnmpohcDnmniopq< &82,85,88/
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11/48


82





njrclnt qown

Niinapoyn @hpn4284 Tnchpn` ADOWFnhcpf Tniltj D~ccnpom

^moiltj Q~jjht li Rchm Dnmniopq hm` Alynthen- Rchmq j~qp rtlyo`nhrrcoahmpq hm` nmtlccnnq hm h`òpolmhc òqaclq~tn `la~jnmp# nvrchomomeantphom hqrnapq li pfn fnhcpf dnmniop alynthen- Pfn `la~jnmp j~qpjnnp ~moiltj qphm`ht`q# q~af hq iltjhp# hrrnhthman# chme~hen# hmàlmpnmp-Mlpn7 Om h`òpolm pl pfoq tnx~otnjnmp# rchmq q~dgnap pl NTOQH# rtnq~jhdc# uocc

fhyn pl almpom~n aljrcome uopf hcc nvoqpome NTOQH oqaclq~tn tnx~otnjnmpq; pfoq

jh dn achtoion` om i~p~tn tne~chpolmq- Rchmq nvnjrp itlj NTOQH uocc dn q~dgnap

pl pfoq mnu tnx~otnjnmp-

Hcc*qown` njrclntq 1,41,84&lt# 84 jlmpfq hipntjl`nc iltjq oqq~n`/

Rtlrlqhcq lm Nvafhmenq#Rtnjo~j Hqqoqphman hm` ^moiltjDnmniop Q~jjht &6,86,88/

Rhponmp*Anmpntn` L~paljnq Tnqnhtaf Inn- Etl~r fnhcpf rchmq j~qp rhh inn li 4 &8 ilt rlcoa nhtq nmòme `~tome ioqahc nht 4281/j~cporcon` d pfn hynthen m~jdnt li coynq alyntn` ~m`nt pfn rlcoa- Pfninn j~qp dn rho` d omq~tntq li i~cc*omq~tn` rchmq# hm` njrclntq liqnci*i~m`n` rchmq- Pfn innq uocc dn ~qn` pl jnhq~tn rhponmp*anmpntn`l~paljnq-

Omq~tntq li i~cc*omq~tn` rchmqhm` Hcc*qown` njrclntq li

qnci*i~m`n` rchmq

Rchm nhtq dneommome?,12,84

Niinapoyn @hpn 4281IQH Ahr- Pfn jhvoj~j hjl~mp li qhcht almptod~polmq pl h icnvodcnjnòahc qrnmòme haal~mp oq ahrrn` hp 4#>22-

Hcc*qown` njrclntq uopf IQHrchm

8,8,81

Tnpotnn Rtnqatorpolm @t~e Alynthen- Hm njrclntq `n`~apolm ilt tnpotnnrtnqatorpolm `t~e nvrnmqnq oq tn`~an` d pfn hjl~mp li pfn JnòahtnRhtp @ phv*itnn q~dqo`-

Hcc*qown` njrclnt qrlmqltn`fnhcpf rchmq achojome

Jnòahtn Rhtp @ tnpotnn t~eq~dqo`

8,8,81

H~pljhpoa Nmtlccjnmp om Fnhcpf Rchm- Njrclntq ufl liint pfnotnjrclnnq nmtlccjnmp om lmn lt jltn fnhcpf dnmniop rchmq# htn tnx~otn` pl h~pljhpoahcc nmtlcc mnu i~cc*pojn njrclnnq om lmn li pfn rchmqliintn`# q~dgnap pl hm uhopome rntol`-

Njrclntq uopf 422+ i~cc*pojnnjrclnnq

Mlpoan ~n 1,8,81

Tnx~otnjnmp ilth~pljhpoahcc

nmtlccome oq pl dnachtoion`-
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12/48


88


Rtlyoqolm^mcnqq lpfntuoqn mlpn`# pfnqn rtlyoqolmq hrrc pl

dlpf omq~tn` hm` qnci*i~m`n` rchmq



njrclnt qown

Niinapoyn @hpn4280 Tnchpn` ADOW Fnhcpf TniltjD~ccnpom

Qfhtn` Tnqrlmqodocop ilt Njrclntq tnehtòme Fnhcpf Alynthen- H &phv/rnmhcp al~c` dn ojrlqn` hehomqp njrclntq ufl7

Ihoc pl Liint Alynthen pl i~cc*pojn njrclnnq; lt

Liint alynthen pl njrclnnq x~hcoion` ilt rtnjo~j phv atnòpq ltalqp*qfhtome tn`~apolmq-

Tnrltpome Tnx~otnjnmp- Njrclntq q~dgnap pl pfn rnmhcp iltmlmaljrcohman htn tnx~otn` pl iocn hm OTQ tnp~tm hm` i~tmoqfomiltjhpolm qphpnjnmpq pl njrclnnq- Pfn tnp~tm hm` omiltjhpolmqphpnjnmp j~qp omac~`n7

8- O`nmpoiome omiltjhpolm li pfn njrclnt hm` alyntn` njrclnnq;

4- Antpoioahpolm hq pl ufnpfnt pfn njrclnt liintq jomoj~j nqqnmpohcalynthen;

1- Cnmepf li hm uhopome rntol`;

0- Pfn jlmpfq `~tome pfn ahcnm`ht nht ilt ufoaf alynthen uhqhyhochdcn;

>- Pfn jlmpfc rtnjo~j ilt pfn clunqp alqp lrpolm om nhaf nmtlccjnmp

ahpnelt;9- Pfn njrclntq qfhtn li pfn plphc alqpq li dnmniopq# hm`

5- Pfn m~jdnt li i~cc*pojn njrclnnq-

Njrclntq uopf >2+ i~cc*pojn nx~oyhcnmp njrclnnq&IPNN/-

H IPNN oq `npntjomn` dòyoòme pfn heetnehpnm~jdnt li fl~tq ultkn`

d rhtp*pojn njrclnnq omh jlmpf d 842- Pfnm~jdnt li IPNNq oqtn`~an` d 12 hm` rhtp*pojn njrclnnq htn mlpal~mpn` ilt rnmhcphqqnqqjnmp r~trlqnq-

8,8,80


13/48


84






njrclnt qown

Niinapoyn @hpn4280


Itnn Afloan Yl~afntq- Njrclntq ufl liint jomoj~j nqqnmpohcalynthen pl njrclnnq hm` rh hm rltpolm li pfn alqp ul~c` fhyndnnm tnx~otn` pl rtlyo`n itnn afloan yl~afntq pl antphom x~hcoiomenjrclnnq &pflqn nvnjrp itlj pfn omòyo`~hc jhm`hpn# d~p `l mlpx~hcoi ilt rtnjo~j q~dqoònq/-

Hcc*qown` njrclntq Pfoq rtlyoqolm fhqdnnm tnrnhcn`-

Tnrnhc li 82?? hm` Yl~afnt&0,8?,88/

Dhm lm @oqatojomhplt Rtnjo~j Thpnq- Etl~r fnhcpf rchmq jh lmcyht rtnjo~j thpnq dhqn` ~rlm7

Omòyo`~hc lt ihjoc alynthen;

Pfn thpome htnh;

Hen &thpnq ahmp yht d jltn pfhm 1 pl 8/; hm`

Pldhaal ~qn &thpnq ahmp yht d jltn pfhm 8-> pl 8/-

Njrclntq uopf 822 lt inuntnjrclnnq-

Jh dn hrrcoahdcn pl chtennjrclnt rchmq &822+

njrclnnq/ liintn` pftl~efNvafhmen-

Rchm nhtq dneommomelm lt hipnt 8,8,80

Dhm lm Nvanqqoyn Uhopome Rntol`q- Etl~r fnhcpf rchmq ahmmlp tnx~otnnmtlccjnmp uhopome rntol`q om nvanqq ?2 hq-

Hcc*qown` njrclntq Rchm nhtq dneommomelm lt hipnt 8,8,80


14/48


81






njrclnt qown

Niinapoyn @hpn4280


Dhm lm @oqatojomhpolm Dhqn` lm Fnhcpf Qphp~q- Etl~r fnhcpf rchmq hmòmq~tntq htn rtlfodopn` itlj ojrlqome òqatojomhplt ncoeodocop t~cnqdhqn` lm hm li pfn ilccluome fnhcpf qphp~q*tnchpn` ihapltq# tnchpome plpfn alyntn` omòyo`~hc lt foq,fnt nrnm`nmp7

Fnhcpf qphp~q;Jnòahc almòpolm &omac~òme dlpf rfqoahc hm` jnmphc occmnqqnq/;

Achojq nvrntonman;Tnanorp li fnhcpf ahtn;Jnòahc foqplt;Enmnpoa omiltjhpolm;Nyo`nman li omq~thdocop &omac~òme almòpolmq htoqome l~p li hapq li`ljnqpoa yolcnman/-@oqhdocop; ltHm lpfnt fnhcpf qphp~q*tnchpn` ihaplt npntjomn` oqatojomhpltd FFQ-


Tnuht` ilt Rhtpoaorhpolm om Unccmnqq Rtlethj- Pfn tnuht` ~m`nt hqphm`ht`*dhqn` unccmnqq rtlethj ahm dn ~r pl 12. &a~ttnmpc 42./ lipfn alqp li alynthen &pfoq hjl~mp al~c` omatnhqn ~r pl >2.# oi `nnjn`

hrrtlrtohpn d pfn Henmaonq/- Unccmnqq rtnjo~j òqal~mpq uocc mlpah~qn clqq li ethmìhpfntn` qphp~q-


Alynthen ilt Omòyo`~hcq Rhtpoaorhpome om Hrrtlyn` Acomoahc Ptohcq-Omòyo`~hc hm` etl~r fnhcpf rchmq ahmmlp `nm omòyo`~hc rhtpoaorhpolmom hrrtlyn` acomoahc ptohcq hm` j~qp alynt tl~pomn alqpq om hrrtlynàcomoahc ptohcq- Omq~tntq htn mlp tnx~otn` pl alynt7

Pfn omynqpoehpolmhc opnj# nyoan lt qntyoan;Opnjq hm` qntyoanq pfhp htn rtlyo`n` qlcnc pl qhpoqi `hphalccnapolm hm` hmhcqoq mnn`q pfhp htn mlp ~qn` om pfn òtnapacomoahc jhmhenjnmp li pfn rhponmp; ltH qntyoan pfhp oq acnhtc omalmqoqpnmp uopf uo`nc haanrpn` hm`nqphdcoqfn` qphm`ht`q li ahtn ilt h rhtpoa~cht ohemlqoq-



15/48


80






njrclnt qown

Niinapoyn @hpn4286


Nvaoqn Phv lm Foef Alqp Njrclnt*Qrlmqltn` Fnhcpf Alynthen- H 02.nvaoqn phv uocc dn ojrlqn` lm pfn yhc~n li foef alqp njrclntqrlmqltn` fnhcpf alynthen &Ahòccha fnhcpf rchmq/ nvannòme antphom pftnqflc` cojopq &82#422,omòyo`~hc; 45#>22,ihjoc/ [om`nvn`Z- Pfnnjrclnt ahca~chpnq pfn nvaoqn phv hm` rtlyo`nq op pl pfn omq~tnt ltpfot` rhtp h`jomoqpthplt# ufl pfnm rhq pfn phv-

Hcc*qown` njrclntq 8,8,86


16/48


8>

TNRLTPOME HM@ @OQACLQ^TN OQQ^NQHCQL QNN NJRCL_NT,RCHM QRLMQLT OQQ^NQ#PHV OQQ^NQ )OMQ^THMAN OQQ^NQ


17/48


89

TNRLTPOME HM@ @OQACLQ^TN OQQ^NQ&hcql qnn Njrclnt,Rchm Qrlmqlt Oqq~nq# Phv Oqq~nq ) Omq~thman Oqq~nq/





njrclnt qown

Niinapoyn @hpn4282


Mlpoan li Qrnaohc Nmtlccjnmp7 Nvpnmqolm li @nrnm`nmp Alynthen pl Hen49- @nrnm`nmpq ufl hen lii h etl~r fnhcpf rchm j~qp dn eoynm hqrnaohc nmtlccjnmp lrrltp~mop li 12 `hq- Pfn 12*`h nmtlccjnmplrrltp~mop j~qp dn rtlyo`n` pl7

@nrnm`nmpq ufl untn mlp ncoeodcn ufnm pfn rhtnmp iotqp dnahjnalyntn` ~m`nt pfn rchm;

@nrnm`nmpq ufl fhyn clqp ncoeodocop; hm`@nrnm`nmpq a~ttnmpc lm ALDTH# ~n pl clqq li ncoeodocop-

@nrnm`nmp afoc`tnm ufl dnaljn mnuc ncoeodcn d yotp~n li pfoq chuj~qp dn eoynm h qrnaohc nmtlccjnmp lrrltp~mop pl nmtlcc om hm li pfndnmniop rhakhenq liintn` d pfn njrclnt-

Mlpoan Tnx~otnjnmp

Pfn mlpoan jh dn rtlyo`n` pl hm njrclnn lm dnfhci li pfnnjrclnnq afoc`- Om h`òpolm# pfn mlpoan jh dn omac~`n` uopf lpfntnmtlccjnmp jhpntohcq pfhp h rchm òqptod~pnq pl njrclnnq# rtlyo`n` pfnqphpnjnmp oq rtljomnmp- Nmtlccjnmp j~qp dn niinapoyn hq li pfn iotqp`h li pfn iotqp rchm nht dneommome lm lt hipnt ?,41,82-

- H utoppnm mlpoan nvrchomome pfn qrnaohc nmtlccjnmplrrltp~mop# hm` pfn 12*`h nmtlccjnmp rntol`# j~qp dn rtlyo`n` mlchpnt pfhm pfn iotqp `h li pfn iotqp rchm nht dneommome lm lt hipnt?,41,82- Pfn mlpoan j~qp omac~`n h qphpnjnmp pfhp afoc`tnm uflqnalynthen nm`n`# lt ufl untn `nmon` alynthen &lt untn mlp ncoeodcn iltalynthen/# dnah~qn pfn hyhochdocop li `nrnm`nmp alynthen li afoc`tnm

nm`n` dniltn hpphomjnmp li hen 49 htn ncoeodcn pl nmtlcc om pfn rchm ltalynthen-


Fnhcpf Tniltjq Alynthen ilt@nrnm`nmp Afoc`tnm Nv rchomn`&>,82,82/Ethmìhpfntn` Fnhcpf RchmT~cnq &9,85,82/Mnu J l`nc Mlpoanq Oqq~n`&5,84,82/Henmaonq Oqq~n RRHAHAchtoioahpolmq &82,84,82/Henmaonq Oqq~n H`òpolmhcRRHAH Achtoioahpolmq&84,41,82/
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18/48


85





njrclnt qown

Niinapoyn @hpn4282


@nrnm`nmp Alynthen &Almpom~n /Ojrltphmp Mlpnq7

Pfn nvpnmqolm li `nrnm`nmp alynthen `lnq mlp hrrc pl FORHH*nvnjrp

rtlethjq# cojopn` qalrn `nmphc hm` yoqolm rchmq# hm` qphm` hclmn tnpotnn*

lmc rchmqEthmìhpfntn` Rchm Nvanrpolm7 Lc`nt*hen` `nrnm`nmp alynthen j~qp dn

hyhochdcn pl hm h`~cp afoc` ~r pl hen 49# ~mcnqq fn,qfn fhq haanqq pl

lpfnt njrclnt*rtlyo`n` alynthen; pfoq nvanrpolm nvrotnq ilt rchm nhtq

dneommome lm lt hipnt Ghm~ht 8# 4280-Mlpoan li Tnqaoqqolm li Alynthen- Omòyo`~hc hm` etl~r fnhcpf rchmq#omac~òme ethmìhpfntn` rchmq# j~qp rtlyo`n 12 `h*h`yhman` utoppnmmlpoan li h tnqaoqqolm li alynthen pl nhaf hiinapn` omòyo`~hc# rtolt pltnqaomòme alynthen-


Rhponmpq Docc li Toefpq&9,41,82/Henmaonq Oqq~n RRHAHAchtoioahpolmq &82,84,82/

Coinpojn Cojop Mlpoioahpolmq- Etl~r fnhcpf rchmq j~qp rtlyo`n utoppnmmlpoan pl omòyo`~hcq ufnm pfn coinpojn cojop lm pfn `lccht yhc~n li hccdnmniopq oq ml clment hrrcoahdcn hm` pfhp hm omòyo`~hc# oi alyntn`# oqlman hehom ncoeodcn ilt dnmniopq ~m`nt pfn rchm-

Qrnaohc Nmtlccjnmp Rntol`- Ilt pflqn omòyo`~hcq uflqn alynthen fhq`tlrrn` `~n pl tnhafome pfn rchmq coinpojn cojop# h qrnaohc nmtlccjnmplrrltp~mop j~qp dn jh`n hyhochdcn- Pfn omòyo`~hc j~qp dn eoynmmlpoan li pfn nmtlccjnmp lrrltp~mop- Pfn mlpoan jh dn omac~`n` uopflpfnt nmtlccjnmp jhpntohcq hq clme hq pfn qphpnjnmp oq rtljomnmp- Pfnmlpoan hm` nmtlccjnmp lrrltp~mop j~qp dn rtlyo`n` dneommome ml chpntpfhm pfn iotqp `h li pfn iotqp rchm nht dneommome lm lt hipnt ?,41,82hm` alynthen j~qp phkn niinap ml chpnt pfhm pfn iotqp `h li pfn iotqprchm nht dneommome lm lt hipnt ?,41,82-


Rhponmpq Docc li Toefpq&9,41,82/Mnu J l`nc Mlpoanq Oqq~n`&5,84,82/Jomo*Jn` Rchm Tnconi itljHmm~hc Cojop Tnqptoapolm Liintn`&?,48,82/


19/48


86





njrclnt qown

Niinapoyn @hpn4282


Mlpoan li Ethmìhpfntn` Fnhcpf Rchm Qphp~q- Hcc ethmìhpfntn` fnhcpfrchmq# ufnpfnt omq~tn` lt qnci*i~m`n`# htn tnx~otn` pl rtlyo`n h Mlpoanpl alyntn` omòyo`~hcq li pfn rchmq ethmìhpfntn` qphp~q- Pfn Mlpoanjh dn omac~`n` om hm rchm jhpntohcq rtlyo`n` pl rhtpoaorhmpq hm`dnmnioaohtonq hm` j~qp omac~`n pfn rchmq almphap omiltjhpolm iltx~nqpolmq hm` aljrchompq-

Ethmìhpfntn` rchmq# ufnpfntomq~tn` lt qnci*i~m`n`

Ml chpnt pfhm pfn iotqp`h li pfn iotqp rchmnht dneommome lm lt

hipnt ?,41,82

Ethmìhpfntn` Fnhcpf RchmqT~cnq &9,89,82/Mnu J l`nc Mlpoanq Oqq~n`&5,84,82/Henmaonq Oqq~n RRHAHAchtoioahpolmq &82,84,82/Ethmìhpfntn` Qphp~q ) NTTR^r`hpn &20,20,88/

Mlpoan li Afloan li Rtojht Ahtn Rtlyo`nt- oi h etl~r fnhcpf rchmtnx~otnq `nqoemhpolm li h rtojht ahtn rtlyo`nt &RAR/# h rhtpoaorhmpj~qp dn hcclun` pl `nqoemhpn h rhtpoaorhpome om*mnpultk RAR# ufl oqhyhochdcn pl haanrp foj,fnt- H rnòhptoaohm ahm dn `nqoemhpn` hq hafoc`q RAR-&M,H pl ethmìhpfntn` rchmq# FORHH*nvnjrp rtlethjq# cojopn` qalrn `nmphc



Rhponmp%q Docc li Toefpq&9,41,82/Mnu J l`nc Mlpoanq Oqq~n`&5,84,82/

Mlpoan li Toefp pl @otnap Haanqq pl LD,E_M Qntyoanq- Etl~r fnhcpfrchmq j~qp rtlyo`n òtnap haanqq pl LD,E_M rtlyo`ntq# uopfl~p rtolth~pfltowhpolm lt h tnintthc itlj pfn omòyo`~hcq rtojht ahtn rfqoaohm-

Rchmq jh tnx~otn pfn LD,E_M rtlyo`nt pl hetnn lt h`fntn pl pfnrchmq rlcoaonq hm` rtlan`~tnq tnchpome pl tnintthcq# ldphomome rtolth~pfltowhpolm# hm` rtlyoòme qntyoanq# r~tq~hmp pl h ptnhpjnmp rchm-

&M,H pl ethmìhpfntn` rchmq# FORHH*nvnjrp rtlethjq# cojopn` qalrn `nmphc



Rhponmp%q Docc li Toefpq&9,41,82/Mnu J l`nc Mlpoanq Oqq~n`&5,84,82/
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20/48


8?






njrclnt qown

Niinapoyn @hpn4282


92*`h H`yhman` Mlpoan li Jhpntohc Jlòioahpolm li Dnmniopq- H mlpoanli hm jhpntohc jlòioahpolm li dnmniopq j~qp dn rtlyo`n` pl rchmrhtpoaorhmpq ml chpnt pfhm 92 `hq rtolt pl pfn niinapoyn `hpn li pfnafhmen-

Mlpn7 Om h`òpolm pl pfoq tnx~otnjnmp# rchmq q~dgnap pl NTOQH# rtnq~jhdc# uoccfhyn pl almpom~n aljrcome uopf hcc nvoqpome NTOQH òqaclq~tn tnx~otnjnmpq;

pfoq jh dn achtoion` om i~p~tn tne~chpolmq- Rchmq nvnjrp itlj NTOQH htnq~dgnap pl pfoq mnu tnx~otnjnmp-M,H pl FORHH*nvnjrp rtlethjq# cojopn` qalrn `nmphc hm` yoqolm rchmq# hm`

qphm` hclmn tnpotnn*lmc rchmq-

Hcc*qown` njrclntq Niinapoyn 1,41,82# d~prchmq mlp ldcoehpn` pl

aljrc ~mpocojrcnjnmpome

tne~chpolmq htn oqq~n`d FFQ,@LC,OTQ

Henmaonq Oqq~n H`òpolmhcRRHAH Achtoioahpolmq&84,41,82/

Mlpoan li Rhtpoaorhpolm om Nhtc Tnpotnn Tnojd~tqnjnmp Rtlethj- Etl~rfnhcpf rchmq rhtpoaorhpome om pfn NTTR hm` fhyn tnanoyn` antpoioahpolm#j~qp rtlyo`n mlpoan pl hcc rchm rhtpoaorhmpq# omac~òme alyntn` ihjocjnjdntq# nvrchomome pfhp pfn rchm fhq dnnm hrrtlyn` pl tnanoyn NTTRtnojd~tqnjnmp# hm` pfhp pfn tnq~cpome tnojd~tqnjnmp jlmonq jhojrhap pfn rhtpoaorhmpq alynthen ~m`nt pfn rchm- Pfn mlpoan jh dnfhm` `ncoyntn` pl pfn rhtpoaorhmp# hq clme hq op oq h``tnqqn` pl hccihjoc jnjdntq- Njrclnnq jh dn rtlyo`n` uopf pfn mlpoanncnaptlmoahcc; flunynt# h qphpnjnmp pfhp pfn njrclnn oq tnqrlmqodcnilt rtlyoòme pfn mlpoan pl alyntn` ihjoc jnjdntq qfl~c` dn omac~`nùopf pfn mlpoan- Pfn NTTR jl`nc mlpoan hm` h`òpolmhc omiltjhpolm oqhyhochdcn yoh opq undqopn7 fppr7,,uuu-nttr-ely-

Etl~r fnhcpf rchmq pfhp htnrhtpoaorhpome om pfn NTTR#

ufnpfnt omq~tn` lt qnci*i~m`n`

Ojjnòhpnc hipnt pfniotqp tnojd~tqnjnmp oqtnanoyn`# d~p op jh dn

rtlyo`n` om h`yhman

Nhtc Tnpotnn Tnomq~thmanRtlethj &>,>,82/Nhtc Tnpotnn Q~dqo` OmopohcHrrcoahpolm @hpn oq Hrrtlhafome&9,88,82/Nhtc Tnpotnn Tnomq~thmanRtlethj H rrcoahpolm RtlanqqLrnmn` &9,4?,82/^r`hpn7 Nhtc TnpotnnTnomq~thman Rtlethj &?,8,82/Nhtc Tnpotnn Tnojd~tqnjnmpRtlethj ^r`hpnq &82,>,82/
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21/48


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njrclnt qown

Niinapoyn @hpn4282


Om`nrnm`nmp Achojq hm` Hrrnhcq# hm` Nvpntmhc Tnyonu Rtlanqq- Hq rhtpli pfn tnx~otnjnmpq hrrcoahdcn pl om`nrnm`nmp achojq hm` hrrnhcq#hm` nvpntmhc tnyonu rtlanqq# pfn rchm lt omq~tnt j~qp rtlyo`nachojhmpq uopf pfn ilccluome `la~jnmp&q/# om utopome# pl pfn hiinapnòmòyo`~hc&q/7

Mlpoan li H`yntqn Dnmniop @npntjomhpolm

Mlpoan li Iomhc Ompntmhc H`yntqn Dnmniop @npntjomhpolm

Mlpoan li Iomhc Nvpntmhc Tnyonu @naoqolm-

Pfntn htn qrnaoioa almpnmp hm` pojnithjnq ilt rtlyoòme pfnqn mlpoanq#`nrnmòme lm ufnpfnt pfn oqq~n tnchpnq pl hm ~tenmp ahtn lt coin* pftnhpnmome jhppnt# lt ufnpfnt op tnchpnq pl h mlm*~tenmp jhppnt- Omh`òpolm# pfntn htn qrnaoioa jnpfl`q li òqptod~polm li pfn yhtol~qmlpoanq om ~tenmp hm` mlm*~tenmp omqphmanq-

Om h`òpolm pl pfnqn mlpoan tnx~otnjnmpq# rchmq q~dgnap pl NTOQH j~qp pl almpom~n pl aljrc uopf hcc nvoqpome NTOQH achojq hm` hrrnhcòqaclq~tn tnx~otnjnmpq-

Mlm*ethmìhpfntn` etl~rfnhcpf rchmq hm` rchmq pfhpclqn ethmìhpfntn` qphp~q-Pfnqn t~cnq hrrc pl NTOQHrchmq hm` mlm*NTOQH rchmq#q~af hq elyntmjnmphc rchmq

hm` af~taf rchmq-


Mlpn7 Nmiltanjnmp`nchn` om antphom

hqrnapq li pfnqn t~cnq

qnn@nch om Achojqhm` HrrnhcqNmiltanjnmp

Ompntmhc Achojq hm` Hrrnhcq#hm` Nvpntmhc Tnyonu Rtlanqq&5,49,82/In`nthc Nvpntmhc Achojq Tnyonu7Ompntoj Rtlan`~tnq hm` J l`ncMlpoanq &6,12,82/Henmaonq Oqq~n RRHAHAchtoioahpolmq &82,84,82/@nch om Achojq hm` HrrnhcqNmiltanjnmp &1,44,88/Jlòioahpolmq pl Achojq hm`Hrrnhcq# hm` Nvpntmhc TnyonuRtlanqqnq &5,88,88/

Niinapoyn @hpn 4288Mnu Iltj U*4 Tnrltpome T~cnq- Njrclntq htn tnx~otn` pl òqaclqn pfnheetnehpn alqp li hm njrclnt*qrlmqltn` fnhcpf omq~thman alynthenlm pfn Iltj U*4# omac~òme dlpf pfn njrclntq hm` njrclnnq qfhtn-Rchmq nvac~`n` omac~`n CPA rchmq; lm*qopn jnòahc acomoaq; qphm`*hclmn#mlm*ompnethpn` `nmphc lt yoqolm rchmq; almptod~polmq pl FQHq# HtafntJQH# FTHq# lt qhcht tn`~apolm almptod~polmq pl IQH; lt j~cponjrclntrchmq- Pfn heetnehpn alqp ahm dn ahca~chpn` om lmn li qnynthc uhq7 pfn omq~thman rtnjo~j jnpfl`# pfn ALDTH jnpfl`# lt# h jlòionÀLDTH jnpfl`-

Hcc*qown` njrclntq tnx~otn` pliocn h Iltj U*4-

M,H pl Qnci*i~m`n` rchmq nvnjrp

itlj in`nthc ALDTH; elyntmjnmp*

qrlmqltn` rchmq jhomphomn` ilt

jocopht jnjdntq hm` pfnot

ihjoconq; lt In`nthcc*tnalemown`

Omòhm ptodhc elyntmjnmp rchmq-

Dneommome 4288Phv _nht; flunynt#pfn tnrltpome oqylc~mpht ilt pfn4288 rchm nht-

Njrclntq oqq~omeinunt pfhm 4>2Iltj U*4q rntnht htn nvnjrp~mpoc 4281

Qnn OTQ Rtlml~manjnmpq omHenmaonq Oqq~n H`òpolmhcRRHAH Achtoioahpolmq&84,41,82/OTQ Oqq~nq Ompntoj E~o`hman lmU*4 T nrltpome &1,12,88/
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22/48


48





njrclnt qown

Niinapoyn @hpn4284


Nvrhm`n` 82?? Tnrltpome Tnx~otnjnmpq- D~qomnqqnq pfhp rh 922 ltjltn ilt ell`q hm`,lt qntyoanq pl h qomecn rhnn# ufnpfnt haltrlthpolm lt lpfntuoqn# ul~c` fhyn dnnm tnx~otn` pl iocn hmomiltjhpolmhc tnp~tm tnrltpome pfn rhjnmpq-

Hcc*qown` njrclntq Pfoq rtlyoqolm fhqdnnm tnrnhcn`-

Nvrhm`n` 82?? T nrltpomeTnx~otnjnmpq ilt 4284 hm` Ahccilt R~dcoa Aljjnmp &6,1,82/Tnrnhc li 82?? hm` Yl~afnt&0,8?,88/

^moiltj Q~jjht li Rchm Dnmniopq hm` Alynthen- Rchmq j~qp rtlyo`nhrrcoahmpq hm` nmtlccnnq hm h`òpolmhc òqaclq~tn la~jnmp# nvrchomomeantphom hqrnapq li pfn fnhcpf dnmniop alynthen- Pfn `la~jnmp j~qpjnnp ~moiltj qphm`ht`q# q~af hq iltjhp# hrrnhthman# chme~hen# hmàlmpnmp-

Mlpn7 Om h`òpolm pl pfoq tnx~otnjnmp# rchmq q~dgnap pl NTOQH# rtnq~jhdc# uocc

fhyn pl almpom~n aljrcome uopf hcc nvoqpome NTOQH òqaclq~tn tnx~otnjnmpq;

pfoq jh dn achtoion` om i~p~tn tne~chpolmq- Rchmq nvnjrp itlj NTOQH uocc dn

q~dgnap pl pfoq mnu tnx~otnjnmp-

Hcc*qown` njrclntq 1,41,84 &lt# 84jlmpfq hipnt jl`nciltjq oqq~n`/

Rtlrlqhcq lm Nvafhmenq#Rtnjo~j Hqqoqphman hm`^moiltj DnmniopQ~jjht &6,86,88/

X~hcop li Ahtn Tnrltpome Tnx~otnjnmp- Rchmq hm` omq~tntq htntnx~otn` pl q~djop h x~hcop li ahtn tnrltp pl FFQ- Pfn prn liomiltjhpolm omac~`n` om pfn tnrltp htn `nphocq hdl~p alynthen dnmniopq#

fnhcpf ahtn rtlyo`nt tnojd~tqnjnmp qpt~ap~tnq# hm ojrtlynjnmp lifnhcpf l~paljnq# hm` ojrcnjnmphpolm li hm unccmnqq lt rtnynmpolmhapoyoponq-


Niinapoyn @hpn 4281Mlpoan li Nvafhmen Alynthen- Njrclntq htn tnx~otn` pl rtlyo`n nhafnjrclnn hp pfn pojn li fotome# hq uncc hq a~ttnmp njrclnnq# h utoppnmmlpoan omiltjome pfn njrclnn li pfn nvoqpnman li hm Nvafhmen#omac~òme h `nqatorpolm li pfn qntyoanq rtlyo`n` d q~af Nvafhmen# hm` pfn jhmmnt om ufoaf pfn njrclnn jh almphap pfn Nvafhmen pltnx~nqp hqqoqphman-



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44





njrclnt qown

Niinapoyn @hpn4280


Njrclnt Fnhcpf Omq~thman Tnrltpome Tnx~otnjnmp- Tnrltpq pl OTQ-Njrclntq j~qp qhpoqi hm OTQ tnrltpome tnx~otnjnmp tnchpome pl opqfnhcpf omq~thman alynthen hq pl haanqq# ncoeodocop# uhopome rntol`q#alqpq# m~jdnt li njrclnnq# hm` lpfnt alynthen nphocq-

Tnrltpome Tnx~otnjnmp- Njrclntq q~dgnap pl pfn rnmhcp iltmlmaljrcohman htn tnx~otn` pl iocn hm OTQ tnp~tm hm` i~tmoqfomiltjhpolm qphpnjnmpq pl njrclnnq- Pfn tnp~tm hm` omiltjhpolm

qphpnjnmp j~qp omac~`n78- O`nmpoiome omiltjhpolm ilt pfn njrclnt hm` alyntn` njrclnnq;

4- Antpoioahpolm hq pl ufnpfnt pfn njrclnt liintq jomoj~jnqqnmpohc alynthen;

1- Cnmepf li hm uhopome rntol`;

0- Pfn jlmpfq `~tome pfn ahcnm`ht nht ilt ufoaf alynthen uhqhyhochdcn;

>- Pfn jlmpfc rtnjo~j ilt pfn clunqp alqp lrpolm om nhafnmtlccjnmp ahpnelt;

9- Pfn njrclntq qfhtn li pfn plphc alqpq li dnmniopq# hm`5- Pfn m~jdnt li i~cc*pojn njrclnnq-

Dnmniop Qphpnjnmpq pl Njrclnnq- Pfn njrclnnq coqpn` om pfn OTQtnrltp# hdlyn# j~qp dn i~tmoqfn` h utoppnm qphpnjnmp tnchpome plomiltjhpolm almphomn` om pfn njrclntq tnrltp# hrrcoahdcn pl pfnnjrclnn-

Njrclntq uopf >2+ i~cc*pojnnjrclnnq

8,8,80


24/48


41

PHV OQQ^NQHCQL QNN NJRCL_NT,RCHM QRLMQLT OQQ^NQ#TNRLTPOME HM@ @OQACLQ^TN OQQ^NQ )OMQ^THMAN OQQ^NQ


25/48


40

PHV OQQ^NQ&hcql qnn Njrclnt,Rchm Qrlmqlt Oqq~nq# Tnrltpome hm` @oqaclq~tn Oqq~nq ) Omq~thman Oqq~nq/





njrclnt qown

Niinapoyn @hpn4282


Qjhcc D~qomnqq Phv Atnòp- Qjhcc d~qomnqqnq hm` phv*nvnjrpnjrclntq pfhp rtlyo`n fnhcpf ahtn alynthen pl pfnot njrclnnq~m`nt h x~hcoion` fnhcpf ahtn htthmenjnmp htn nmpopcn` pl h atnòp iltphvhdcn nhtq dneommome 8,8,82- Pl dn ncoeodcn# pfn d~qomnqq j~qp7

8- Njrcl 4> lt inunt i~cc*pojn nx~oyhcnmp njrclnnq &$IPNq$/ iltpfn phv nht;

4- Rh hynthen hmm~hc uhenq li cnqq pfhm >2#222 rnt njrclnn;hm`

1- Jhomphom h x~hcoiome htthmenjnmp# o-n-# njrclnt rhqrtnjo~jq ilt nhaf njrclnn nmtlccn` om fnhcpf omq~thmanalynthen liintn` d pfn njrclnt om hm hjl~mp nx~hc pl h~moiltj rntanmphen &jomoj~j >2./ li pfn rtnjo~j alqp li pfnalynthen- Atnòp oq lmc hyhochdcn ilt omq~tn` rchmq; op oq mlphyhochdcn ilt qnci*i~m`n` rchmq# omac~òme njrclnt almptod~polmqpl IQHq# FTHq# FQHq# lt lpfnt qojocht haal~mp*dhqn` rchmq-

Ncoeodcn phv nvnjrp njrclntq tnanoyn h atnòp li 4>.- Hipnt 4281# pfn atnòp omatnhqnq pl >2. ilt njrclntq &1>. ilt phv nvnjrp/r~tafhqome alynthen pftl~ef hm omq~thman nvafhmen# q~dgnap pl h 4

almqna~poyn*nht cojop-

Pfn nmpotn hjl~mp li rtnjo~jq ahm dn achojn` hq h atnòp dnjrclntq uopf 82 lt inunt njrclnnq uflqn hmm~hc uhenq htn4>#222 lt cnqq-

Njrclntq ufl njrcl 4>lt inunt i~cc*pojnnjrclnnq hm` rhhynthen hmm~hc uhenqdnpunnm h jhvoj~j li4>#222 &82 lt inuntnjrclnnq/ hm` >2#222&4> lt inunt njrclnnq/-

Njrclntq ufl njrcl 4>lt jltn njrclnnq al~c`x~hcoi ilt pfn atnòp oiqljn li opq njrclnnqultk rhtp*pojn-

8,8,82

Qrnaohc atnòp ahtt

dhak t~cnq hrrc

8,8,88

Pfn Qjhcc D~qomnqq Fnhcpf AhtnPhv Atnòp &>,42,82/H`òpolmhc E~o`ncomnq pl pfnQjhcc D~qomnqq Phv Atnòp&84,44,82/

Omatnhqn li H`lrpolm Atnòp- Omatnhqn li pfn jhvoj~j hjl~mp lix~hcoion` h`lrpolm nvrnmqnq ncoeodcn ilt phv atnòp itlj 84#852&om`nvn` ilt 4282/ pl 81#852 &om`nvn` ilt omichpolm/- Pfn atnòp oqi~cc tni~m`hdcn om nht achojn`-

Omòyo`~hcq 8,8,82

Q~mqnp @hpn7 84,18,88
http://www.cbiz.com/page.asp?pid=8704http://www.cbiz.com/page.asp?pid=8704http://www.cbiz.com/page.asp?pid=9071http://www.cbiz.com/page.asp?pid=9071http://www.cbiz.com/page.asp?pid=9071http://www.cbiz.com/page.asp?pid=9071http://www.cbiz.com/page.asp?pid=8704http://www.cbiz.com/page.asp?pid=8704


26/48


4>





njrclnt qown

Niinapoyn @hpn4282


H`~cp @nrnm`nmp Afoc`tnm Alynthen- Pfn alqp li njrclnt*rtlyo`n`fnhcpf alynthen li `nrnm`nmp afoc`tnm ~m`nt pfn hen li 45 &hq li pfnnm` li pfn phv nht/ oq nvac~`n` itlj njrclnnq etlqq omaljn# hm` oqmlp omac~`n` om njrcljnmp phvnq- Qnci*njrcln` omòyo`~hcq jh`n`~ap rtnjo~jq rho` lm `nrnm`nmp alynthen- Pfn nvac~qolm lifnhcpf nvrnmqnq itlj pfn njrclnnq phvhdcn omaljn nvpnm`q pltnojd~tqnjnmpq hm` rtnjo~jq rho` d njrclntq-

Hcc*qown` njrclntq 1,12,82 OTQ E~o`hman7 Phv*Ihyltn`Qphp~q li @nrnm`nmp Alynthen&0,46,82/Qphpn Phv Ptnhpjnmp li Lc`nt*hen` @nrnm`nmp Alynthen&84,89,82/

Nalmljoa Q~dqphman @laptomn- Pfn nalmljoa q~dqphman g~òaohc`laptomn fhq dnnm alòion`- Pthmqhapolmq htn ptnhpn` hq fhyomenalmljoa q~dqphman# hm` pfntniltn# tnqrnapn` ilt phv r~trlqnq# lmcoi pfn pthmqhapolm tnq~cpq om h jnhmomei~c afhmen pl h phvrhntqnalmljoa rlqopolm# hm` pfn phvrhnt fhq h q~dqphmpohc r~trlqn iltnmpntome ompl pfn pthmqhapolm &hrhtp itlj In`nthc omaljn phv niinapq/-Qoemoioahmp rnmhcponq hrrc pl pthmqhapolmq pfhp ihoc pfnqntnx~otnjnmpq-

Hcc*qown` njrclntq Pthmqhapolmq nmpntnòmpl hipnt 1,12,82

Nvaoqn Phv lm Om`llt Phmmome Qntyoanq- H 82. phv oq ojrlqn` lm pfnalqp li om`llt phmmome qntyoanq-

Omòyo`~hcq 5,8,82

Niinapoyn @hpn 4288Omatnhqn` Rnmhcp ilt Mlmx~hcoion` FQH lt Htafnt JQH @oqptod~polmq-Rnmhcponq lm mlmx~hcoion` FQH òqptod~polmq omatnhqn itlj 82. pl42.- Pfn rnmhcp ilt mlmx~hcoion` òqptod~polmq itlj Htafnt JQHqomatnhqnq itlj 8>. pl 42.-

Omòyo`~hcq 8,8,88


27/48


49





njrclnt qown

Niinapoyn @hpn4288


Mnu Iltj U*4 Tnrltpome T~cnq- Njrclntq htn tnx~otn` pl òqaclqn pfn heetnehpn alqp li hm njrclnt*qrlmqltn` fnhcpf omq~thmanalynthen lm pfn Iltj U*4# omac~òme dlpf pfn njrclntq hm`njrclnnq qfhtn- Rchmq nvac~`n` omac~`n CPA rchmq; lm*qopn jnòahcacomoaq; qphm`*hclmn# mlm*ompnethpn` `nmphc lt yoqolm rchmq;almptod~polmq pl FQHq# Htafnt JQH# FTHq# lt qhcht tn`~apolmalmptod~polmq pl IQH; lt j~cponjrclnt rchmq- Pfn heetnehpn alqpahm dn ahca~chpn` om lmn li qnynthc uhq7 pfn omq~thman rtnjo~j

jnpfl`# pfn ALDTH jnpfl`# lt# h jlòion` ALDTH jnpfl`-

Hcc*qown` njrclntq tnx~otn` pliocn h Iltj U*4

M,H pl Qnci*i~m`n` rchmq nvnjrp

itlj in`nthc ALDTH; elyntmjnmp*

qrlmqltn` rchmq jhomphomn` ilt

jocopht jnjdntq hm` pfnot

ihjoconq; lt In`nthcc*tnalemown`

Omòhm ptodhc elyntmjnmp rchmq-

Dneommome 4288 Phv_nht; flunynt# pfn

tnrltpome oq ylc~mpht iltpfn 4288 rchm nht-

Njrclntq oqq~ome inuntpfhm 4>2 Iltj U*4q rnt

nht htn nvnjrp ~mpoc

4281

Qnn OTQ Rtlml~manjnmpq omHenmaonq Oqq~n H`òpolmhc RRHAHAchtoioahpolmq &84,41,82/OTQ Oqq~nq Ompntoj E~o`hman lmU*4 T nrltpome &1,12,88/

Niinapoyn @hpn 4284Nvrhm`n` 82?? Tnrltpome Tnx~otnjnmpq- D~qomnqqnq pfhp rh 922lt jltn ilt ell`q hm`,lt qntyoanq pl h qomecn rhnn# ufnpfnt haltrlthpolm lt lpfntuoqn# uocc fhyn pl iocn hm omiltjhpolmhc tnp~tmtnrltpome pfn rhjnmpq- Antphom d~qomnqq r~tafhqnq jh`n uopfatnòp lt ndop aht`q htn nvnjrpn` itlj pfn tnrltpome tnx~otnjnmp-

Hcc*qown` njrclntq Pfoq rtlyoqolm fhq dnnmtnrnhcn`-

Nvrhm`n` 82?? T nrltpomeTnx~otnjnmpq ilt 4284 hm` Ahccilt R~dcoa Aljjnmp &6,1,82/Tnrnhc li 82?? hm` Yl~afnt&0,8?,88/

Niinapoyn @hpn 4281IQH Ahr- Pfn jhvoj~j hjl~mp li qhcht almptod~polmq pl h icnvodcnjnòahc qrnmòme haal~mp oq ahrrn` hp 4#>22-

Hcc*qown` njrclnt qrlmqltn`

IQH rchmq

8,8,81


28/48


45






njrclnt qown

Niinapoyn @hpn4281


Omatnhqn` Jnòahtn &Flqrophc Omq~thman/ Phv lm Foef*OmaljnOmòyo`~hcq- Pfn Jnòahtn rltpolm li hm omòyo`~hcq IOAH phv oqomatnhqn` &d 2-?./# itlj 8-0>. pl 4-1>.# pl pfn nvpnmp hmomòyo`~hcq uhenq nvann` 4>2#222 ilt jhtton` iocome glompc#422#222 ilt qomecn phvrhntq# lt 84>#222 ilt jhtton` iocomeqnrhthpnc-

Njrclnt j~qp uopfflc` lm hcc uhenq =422#222Njrclnn cohdcn tneht`cnqq li njrclnt uopfflcòme

Al~mpn` ilt nqpojhpn` phv rhjnmpq

Omòyo`~hcq uopf uhenq li4>2#222 &jhtton` iocome

glompc/# 422#222 &qomecn/# lt84>#222 &jhtton` iocome

qnrhthpnc/

8,8,81

^mnhtmn` Omaljn Jnòahtn Almptod~polm- H Jnòahtn phv oq ojrlqn`lm foef omaljn omòyo`~hcq# nx~hc pl 1-6. li pfn cnqqnt li hmomòyo`~hcq7

Mnp omynqpjnmp omaljn &ahrophc ehomq# ompntnqp# òyo`nm`q#hmm~oponq# tnmp hm` etlqq omaljn itlj rhqqoyn hapoyoponq/; lt

Jlòion` HEO om nvanqq li 4>2#222 ilt jhtton` iocome glompc#422#222 ilt qomecn phvrhntq# lt 84>#222 ilt jhtton` iocomeqnrhthpnc-

Ml njrclnt uopfflcòme tnx~otnjnmp

Al~mpn` ilt nqpojhpn` phv rhjnmpq

Mnp omynqpjnmp omaljn nvac~`nq omaljn itlj h x~hcoion`tnpotnjnmp rchm hm` hjl~mpq q~dgnap pl qnci*njrcljnmp phvnq-

Omòyo`~hcq uopf mnp omynqpjnmpomaljn hm` jlòion` HEO li

4>2#222 &jhtton` iocomeglompc/# 422#222 &qomecn/# lt

84>#222 &jhtton` iocomeqnrhthpnc/

8,8,81

Tnpotnn Rtnqatorpolm @t~e Alynthen- Hm njrclnt%q `n`~apolm ilttnpotnn rtnqatorpolm `t~e nvrnmqnq oq tn`~an` d pfn hjl~mp li pfnJnòahtn Rhtp @ phv*itnn q~dqo`-

Hcc*qown` njrclnt qrlmqltn`fnhcpf rchmq achojome Jnòahtn

Rhtp @ tnpotnn t~e q~dqo`

8,8,81


29/48


46





njrclnt qown

Niinapoyn @hpn4281


Jlòioahpolm li Opnjown` @n`~apolm ilt Jnòahc Nvrnmqnq- Pfn pftnqflc` ilt `n`~apodocop li ~mtnojd~tqn` jnòahc nvrnmqnq oqomatnhqn` itlj 5->. pl 82. li HEO- Pfn 5->. pftnqflc` oq tnphomn`pftl~ef 4289 ilt omòyo`~hcq ufl htn hp cnhqp 9> nhtq lc` d nhtnm`-

Omòyo`~hcq 8,8,81

Niinapoyn @hpn 4280Qfhtn` Tnqrlmqodocop ilt Njrclntq ilt Fnhcpf Alynthen- Alyntn`njrclntq jh dn q~dgnap pl jlmpfc mlm`n`~apodcn rnmhcponq7

Ilt ihoc~tn pl liint jomoj~j nqqnmpohc alynthen &omac~òme# om hmnjrclnt*qrlmqltn` rchm# njrclnt rhjnmp li hp cnhqp 92. lipfn dnmniop alqpq/ hp hm hiilt`hdcn thpn &njrclnnq almptod~polm#omac~òme qhcht tn`~apolm hjl~mpq# ahmmlp nvann` ?->. lifl~qnflc` omaljn/7Jlmpfc Rnmhcp om 42807 &M~jdnt li i~cc*pojn njrclnnq 12/v 899-95- Hipnt 4280 pfn hjl~mp li pfn rnmhcp oq om`nvn` iltomichpolm-Liintome jomoj~j nqqnmpohc alynthen hp hm hiilt`hdcn thpn# d~php cnhqp lmn i~cc pojn njrclnn oq ncoeodcn ilt lt tnanoynq hrtnjo~j phv atnòp lt alqp qfhtome hqqoqphman ilt d~ome

omq~thman itlj h Qphpn nvafhmen rchm-Jlmpfc Rnmhcp om 42807 M~jdnt li atnòp njrclnnq v 4>2&q~dgnap pl ahr om pfn hjl~mp `nqatodn` om pfn iotqp rnmhcp#hdlyn/- Hipnt 4280# pfn hjl~mp li pfn rnmhcp oq om`nvn` iltomichpolm-

Njrclntq uopf >2+ i~cc*pojnnx~oyhcnmp njrclnnq &IPNN/-

H IPNN oq `npntjomn` dòyoòme pfn heetnehpn m~jdntli fl~tq ultkn` d rhtp*pojn

njrclnnq om h jlmpf d 842-Pfn m~jdnt li IPNNq oq

tn`~an` d 12 hm` rhtp*pojnnjrclnnq htn mlp al~mpn` iltrnmhcp hqqnqqjnmp r~trlqnq-

8,8,80


30/48


4?






njrclnt qown

Niinapoyn @hpn4280


Itnn Afloan Yl~afntq- Njrclntq ufl liint jomoj~j nqqnmpohcalynthen pl njrclnnq hm` rh hm rltpolm li pfn alqp j~qp rtlyo`nitnn afloan yl~afntq pl antphom x~hcoiome njrclnnq &pflqn nvnjrpitlj pfn omòyo`~hc jhm`hpn# d~p `l mlp x~hcoi ilt rtnjo~jq~dqoònq/- X~hcoion` njrclnnq omac~`n hm njrclnn7

8- Uflqn tnx~otn` almptod~polm ilt jomoj~j nqqnmpohc alynthen oq

dnpunnm 6 hm` ?-6. li fl~qnflc` omaljn;4- Uflqn fl~qnflc` omaljn lnq mlp nvann` 022. li pfn IRC; hm`

1- Ufl lnq mlp rhtpoaorhpn om pfn njrclntq fnhcpf rchm-

Pfn hjl~mp li pfn yl~afnt omac~`nq ufhp pfn njrclnt ul~c` fhynrho` pl alynt pfn njrclnn om opq rchm- Pfn njrclnt rhq pfnqnhjl~mpq pl pfn Nvafhmen rchm om ufoaf pfn njrclnn oq nmtlccn`- Pfnnmpotn alqp li pfn yl~afnt oq `n`~apodcn d pfn njrclnt- Hm nvanqqlynt pfn alqp li pfn rtnjo~j ilt alynthen pftl~ef pfn Nvafhmen oqrho` pl pfn njrclnn hq phvhdcn aljrnmqhpolm-

Hcc x~hcoiome njrclntq 8,8,80

Rtnjo~j Hqqoqphman Phv Atnòp- Phvrhntq uopf ihjoc omaljn li022. li pfn in`nthc rlyntp cnync &IRC/ lt cnqq# hm` uflqn njrclntq

ihoc pl liint jomoj~j nqqnmpohc alynthen hp hm hiilt`hdcn thpn &qnnhdlyn/# htn nmpopcn` pl h phv atnòp ilt alynthen r~tafhqn` pftl~ef hQphpn nvafhmen- Pfn hjl~mp li pfn atnòp oq dhqn` ~rlm rtnjo~jalqp hm` ihjoc omaljn# d~p qphtpq hp pfn hjl~mp d ufoaf rtnjo~jqnvann` 4. li ihjoc omaljn oi pfn omaljn oq hp lt dnclu 822. li IRC-Hp 022. li IRC pfn atnòp oq pfn hjl~mp d ufoaf rtnjo~jq nvann`?->. li omaljn- Pfn atnòp oq tni~m`hdcn# rhhdcn om h`yhman# hm`tnjoppn` otnapc pl pfn omq~tnt-

Omòyo`~hcq uopf ihjoc omaljnhp lt dnclu 022. li pfn

In`nthc Rlyntp Cnync

8,8,80 Rtlrlqhcq lm Nvafhmenq#Rtnjo~j Hqqoqphman hm`^moiltj Dnmniop Q~jjht&6,86,88/
http://www.cbiz.com/page.asp?pid=9394http://www.cbiz.com/page.asp?pid=9394http://www.cbiz.com/page.asp?pid=9394http://www.cbiz.com/page.asp?pid=9394http://www.cbiz.com/page.asp?pid=9394http://www.cbiz.com/page.asp?pid=9394


31/48


12






njrclnt qown

Niinapoyn @hpn4286


Nvaoqn Phv lm Foef Alqp Njrclnt*Qrlmqltn` Fnhcpf Alynthen- H02. nvaoqn phv uocc dn ojrlqn` lm pfn hjl~mp rho` ilt foef alqpnjrclnt*qrlmqltn` fnhcpf omq~thman alynthen nvannòme antphom pftnqflc` cnyncq &82#422,omòyo`~hcq; 45#>22,ihjoc/[om`nvn`Z-Pfn phv oq ojrlqn` lm fnhcpf omq~thman oqq~ntq# rchm h`jomoqpthpltq&ilt qnci*omq~tn` rchmq/# lt njrclntq jhkome almptod~polmq &FQHqhm` JQHq/- Pfn phv oq ahca~chpn` ~qome lynthcc alqp li omq~thman#omac~òme rtnjo~j alqpq hm` njrclnt,njrclnn almptod~polmq# d~pnvac~`nq qphm`*hclmn nmphc hm` yoqolm rchm alynthen-



32/48


18

OMQ^THMAN OQQ^NQ&HCQL QNN NJRCL_NT,RCHM QRLMQLT OQQ^NQ#PHV OQQ^NQ )OM@OYO@^HC TNQRLMQODOCOP_/


33/48


14

OMQ^THMAN OQQ^NQ&hcql qnn Njrclnt,Rchm Qrlmqlt Oqq~nq# Phv Oqq~nq hm` Omòyo`~hc Tnqrlmqodocop/



OjrhapMlpn7 Pfn OTA almptlcetl~r t~cnq hrrc ilt

`npntjomome njrclnt qown

Niinapoyn @hpn4282


Nvpnmqolm li @nrnm`nmp AlynthenFnhcpf rchmq pfhp rtlyo`n `nrnm`nmp alynthen j~qp almpom~n pljhkn q~af alynthen hyhochdcn pl hm h`~cp afoc` ~r pl hen 49-

Ilt pfoq r~trlqn# h `nrnm`nmp omac~`nq h dolcleoahc afoc`# h qpnrafoc`# hm h`lrpn` afoc` lt h ilqpnt afoc`- Alynthen j~qp dn hyhochdcnuopfl~p tneht` pl pfn afoc`q jhtophc qphp~q# lt ufnpfnt pfn afoc` ahmdn achojn` hq h `nrnm`nmp-

Lc`nt*hen` `nrnm`nmpq ahmmlp dn q~dgnap pl h q~tafhten# rtnjo~jrnmhcp# lt hm lpfnt rchm òiintnmpohc# ~mcnqq pfn òiintnmpohc oqojrlqn` lm hcc `nrnm`nmpq ~m`nt pfn rchm- Hm omq~tnt oq hcclun` plafhten h òiintnmpohc ilt pontq li alynthen &qnci# qnci + lmn# qnci + pul#npa-/-

Hm lc`nt*hen` `nrnm`nmpq nmtlccjnmp j~qp dn niinapoyn hq li pfniotqp `h li pfn iotqp rchm nht dneommome lm lt hipnt ?,41,82-

Omòyo`~hc hm` Etl~r Rchmq

Pfn nvpnmqolm li `nrnm`nmp

alynthen lnq mlp hrrc pl

FORHH*nvnjrp rtlethjq#

cojopn` qalrn nmphc hm`

yoqolm rchmq# hm` qphm`

hclmn tnpotnn*lmc rchmq-

Ethmìhpfntn` RchmNvanrpolm7 Lc`nt*hen`

`nrnm`nmp alynthen j~qp

dn hyhochdcn pl hm h`~cp

afoc` ~r pl hen 49# ~mcnqq

fn,qfn fhq haanqq pl lpfnt

njrclnt*rtlyo`n`

alynthen; pfoq nvanrpolm

nvrotnq ilt rchm nhtq

dneommome lm lt hipnt

Ghm~ht 8# 4280


Fnhcpf Tniltjq Alynthen ilt@nrnm`nmp Afoc`tnm Nvrchomn`&>,82,82/Ethmìhpfntn` Fnhcpf Rchm T~cnq&9,85,82/Mnu J l`nc Mlpoanq Oqq~n`&5,84,82/Henmaonq Oqq~n RRHAHAchtoioahpolmq &82,84,82/Henmaonq Oqq~n H`òpolmhc RRHAHAchtoioahpolmq &84,41,82/

Alynthen ilt Rtnynmpoyn Fnhcpf Qntyoanq- Fnhcpf rchmq j~qp rtlyo`nalynthen ilt antphom jhpntmhc hm` rtnynmpoyn fnhcpf qntyoanq# hq uncc hqnyo`nman*dhqn` opnjq lt qntyoanq tnaljjnm`n` d pfn ^-Q- RtnynmpoynQntyoanq Phqk Iltan# pfn H`yoqlt Aljjoppnn lm Ojj~mowhpolm Rthapoanqhq h`lrpn` d pfn @otnaplt li pfn A@AR hm` e~o`ncomnq q~rrltpn` d pfnFTQH# uopfl~p ojrlqome hm alqp qfhtome tnx~otnjnmpq ufnm pfn qntyoanqhtn ncoyntn` d om*mnpultk rtlyo`ntq-


&M,H pl ethmìhpfntn` rchmq#FORHH*nvnjrp rtlethjq# cojopn`

qalrn nmphc hm` yoqolm rchmq#

hm` qphm` hclmn tnpotnn*lmc

rchmq-/


Rtnynmpoyn Fnhcpf Qntyoanq&5,8>,82/Rtnynmpoyn Ahtn AlynthenNvrhm`n` pl Omac~`n UljnmqFnhcpf Qntyoanq &6,1,88/

Afloan li Rtojht Ahtn Rtlyo`nt- Oi h fnhcpf rchm tnx~otnq `nqoemhpolm li hrtojht ahtn rtlyo`nt &RAR/# h rhtpoaorhmp j~qp dn hcclun` pl `nqoemhpn hrhtpoaorhpome om*mnpultk RAR# ufl oq hyhochdcn pl haanrp foj,fnt- Hrnòhptoaohm ahm dn `nqoemhpn` hq h afoc`q RAR-

Omòyo`~hc hm` Etl~r rchmq&M,H pl ethmìhpfntn` rchmq#




rchmq-/


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OjrhapMlpn7 Pfn OTA almptlcetl~r t~cnq hrrc ilt

`npntjomome njrclnt qown

Niinapoyn @hpn4282


@otnap Haanqq pl LD,E_M Qntyoanq- Fnhcpf rchmq j~qp rtlyo`n òtnaphaanqq pl LD,E_M rtlyo`ntq# uopfl~p rtolt h~pfltowhpolm lt h tnintthc itlj pfn omòyo`~hcq rtojht ahtn rfqoaohm- Rchmq jh tnx~otn pfn LD,E_Mrtlyo`nt pl hetnn lt h`fntn pl pfn rchmq rlcoaonq hm` rtlan`~tnq tnchpome pl tnintthcq# ldphomome rtolt h~pfltowhpolm# hm` rtlyoòme qntyoanq#r~tq~hmp pl h ptnhpjnmp rchm-

Omòyo`~hc hm` Etl~r rchmq





rchmq-/



Haanqq pl Njntenma Tllj Qntyoanq- Fnhcpf rchmq pfhp rtlyo`n alynthenilt flqrophc njntenma tllj qntyoanq j~qp hcql alynt njntenmaqntyoanq uopfl~p rtolt h~pfltowhpolm# nynm oi pfn njntenma qntyoanq htnrtlyo`n` lm hm l~p*li*mnpultk dhqoq- Rchmq ahmmlp ojrlqn cojophpolmq lmalynthen lt etnhpnt alqp qfhtome tnx~otnjnmpq ilt l~p*li*mnpultknjntenma qntyoanq pfhm pflqn pfhp hrrc pl om*mnpultk qntyoanq-

Omòyo`~hc hm` Etl~r rchmq

&M,H pl ethmìhpfntn` rchmq#FORHH*nvnjrp rtlethjq# cojopn`



rchmq-/


Rhponmp%q Docc li Toefpq &9,41,82/

Dhm lm Hmm~hc hm` Coinpojn Cojopq- Fnhcpf rchmq# omac~òme ethmìhpfntn`rchmq# htn rtlfodopn` itlj nqphdcoqfome coinpojn cojopq hm` ~mtnhqlmhdcnhmm~hc cojopq lm pfn `lccht yhc~n li nqqnmpohc dnmniopq &pl dn `niomn` dtne~chpolmq/ ilt h rhtpoaorhmp lt dnmnioaoht- Rchmq htn hcclun` pl ojrlqncojopq lm mlm*nqqnmpohc dnmniopq- H afhmen om hmm~hc lt coinpojn cojopq ahmah~qn h rchm pl clqn ethmìhpfntn` qphp~q-

Qrnaohc Nmtlccjnmp Rntol`-


H qrnaohc nmtlccjnmp lrrltp~mop j~qp dn

jh`n hyhochdcn pl omòyo`~hcq uflqn alynthen fhq `tlrrn` `~n pltnhafome pfn rchmq coinpojn cojop- Pfn ojrhapn` omòyo`~hc j~qp dnhcclun` pl nmtlcc om hm li pfn dnmniop rhakhenq liintn` d pfn njrclnt#hq clme hq pfn ncoeodocop atopntoh htn jnp- Pfn nmtlccjnmp rntol` j~qp dnilt h jomoj~j li 12 `hq-

&M,H pl FORHH*nvnjrp

rtlethjq# cojopn` qalrn nmphc

hm` yoqolm rchmq# hm` qphm`

hclmn tnpotnn*lmc rchmq-/


Rhponmpq Docc li Toefpq &9,41,82/Mnu J l`nc Mlpoanq Oqq~n`&5,84,82/Jomo*Jn` Rchm Tnconi itlj Hmm~hcCojop Tnqptoapolm Liintn`&?,48,82/Tnconi ilt Qphm`*Hclmn FnhcpfTnojd~tqnjnmpHtthmenjnmpq &6,41,88/^r`hpn7 Jomo*Jn` RchmUhoyntq &9,44,88/HAH ^r`hpnq7 ACH QQ HapQ~qrnm`n`# Omatnhqn om NTTR AlqpPftnqflc`q hm` Hjl~mpq# hmÙfhp H tn Nqqnmpohc Dnmniopq


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njrclnt qown

Niinapoyn @hpn4282


Coinpojn Cojopq &almpom~n`/Jomo*Jn` Rchm Uhoyntq- Jomo*jn` rchmq om nvoqpnman rtolt pl ?,41,82

jh hrrc ilt h uhoynt li pfn hmm~hc cojopq- Pfn uhoyntq uocc mlp dnhcclun` hipnt 8,4,80- Pfn uhoynt oq lmc ethmpn` ilt lmn rchm nht hp hpojn hm` rchmq j~qp tnx~nqp h uhoynt ilt nhaf q~dqnx~nmp rchm nht-Dhm lm Tnqaoqqolmq- Fnhcpf rchmq# omac~òme ethmìhpfntn` etl~r rchmq#ahmmlp tnqaom` q~af rchm lt alynthen lman hm nmtlccnn oq alyntn` ~m`ntpfn rchm# nvanrp om pfn nynmp li ith~` lt ompnmpolmhc joqtnrtnqnmphpolm lijhpntohc ihap- Ahmancchpolm ahm dn tnptlhapoyn ilt pfn ihoc~tn pl rhrtnjo~j- Rchmq j~qp rtlyo`n 12 `hq h`yhman utoppnm mlpoan pl nhafrhtpoaorhmp ufl ul~c` dn hiinapn` dniltn alynthen jh dn tnqaom`n`-


&M,H pl FORHH*nvnjrp rtlethjq#

cojopn` qalrn nmphc hm` yoqolm

rchmq# hm` qphm` hclmn tnpotnn*lmc

rchmq/

Rchm nhtq dneommome lmlt hipnt ?,41,82

Rhponmpq Docc li Toefpq&9,41,82/Henmaonq Oqq~n RRHAHAchtoioahpolmq &82,84,82/

Dhm lm Rtnnvoqpome Almòpolm Nvac~qolmq- Fnhcpf rchmq# omac~òmeethmìhpfntn` rchmq# htn rtlfodopn` itlj ojrlqome rtnnvoqpome almòpolmnvac~qolmq lm nmtlccnnq ~m`nt 8?- Rchm nvac~qolmq ahm qpocc dn ojrlqn`;flunynt# pfn ojrlqopolm li h mnu nvac~qolm jh ah~qn h rchm pl clqnethmìhpfntn` qphp~q-

Dneommome 8,8,80# rtnnvoqpome almòpolm nvac~qolmq ahmmlp dn ojrlqn`lm hmlmn-


&M,H pl FORHH*nvnjrp rtlethjq#

cojopn` qalrn nmphc hm` yoqolm

rchmq# hm` qphm` hclmn tnpotnn*lmc

rchmq-/

Rchm nhtq dneommome lmlt hipnt ?,41,82

Rhponmpq Docc li Toefpq&9,41,82/


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njrclnt qown

Niinapoyn @hpn4288


Jnòahc Clqq Thpol- Omq~tntq om pfn omòyo`~hc hm` etl~r jhtknpq#omac~òme ethmìhpfntn` rchmq# htn tnx~otn` pl rtlyo`n hm hmm~hc tndhpnpl nhaf nmtlccnn oi pfn thpol li pfn hjl~mp li rtnjo~j tnynm~n nvrnm`n`lm alqpq tnchpn` pl tnojd~tqnjnmp ilt acomoahc qntyoanq hm` hapoyoponq pfhpojrtlyn fnhcpf ahtn x~hcop yntq~q pfn plphc hjl~mp li rtnjo~j tnynm~noq cnqq pfhm7

6>. ilt omq~tntq om pfn chten etl~r jhtknp62. ilt omq~tntq om pfn qjhcc etl~r lt omòyo`~hc jhtknpq

Dneommome Ghm~ht 8# 4280 pfn tndhpn hjl~mp uocc dn dhqn` lm hynthenqilt nhaf li pfn rtnyol~q 1 nhtq ilt pfn rchm-

Rchmq om pfn chten etl~r# qjhccetl~r hm` omòyo`~hc jhtknpq#omac~òme ethmìhpfntn` rchmq-Pfnqn tnqptoapolmq l mlp hrrc

pl qnci*omq~tn` rchmq-

8,8,88

ACHQQ Hap7 Ylc~mpht# Qnci*I~m`n` Clme*Pntj Omq~thman Rtlethj- FFQuocc nqphdcoqf h ylc~mpht clme pntj ahtn omq~thman rtlethj iltr~tafhqome aljj~mop coyome hqqoqphman qntyoanq hm` q~rrltpq &ACHQQrtlethj/-

Hm omòyo`~hc ul~c` dn tnx~otn` pl almptod~pn pl pfn rtlethj ilt > nhtq&ynqpome rntol`/ dniltn dnmniopq &~r pl >2,`h ahqf dnmniop/ htnhyhochdcn- Pfn rhjnmpq ahm dn ~qn` pl r~tafhqn mlm*jnòahc qntyoanqhm` q~rrltp mnanqqht pl jhomphom aljj~mop tnqo`nman# omac~òme#fljn jlòioahpolmq# hqqoqpoyn pnafmlcle# haanqqodcn pthmqrltphpolm#fljnjhknt qntyoanq# tnqropn ahtn# rntqlmhc hqqoqphman qntyoanq# fljnahtn ho`nq# hm` m~tqome q~rrltp-

Pfn rtlethj oq iomhman` nmpotnc pftl~ef ylc~mpht rhtlcc `n`~apolmq- Hccultkome h`~cpq uocc dn h~pljhpoahcc nmtlccn` om pfn rtlethj# ~mcnqq pfnafllqn pl lrp*l~p- Njrclntq ahm ylc~mphtoc afllqn pl rtlyo`nnmtlccjnmp pllcq hm` rtlanqq pfn rtnjo~jq ilt pfn rtlethj-

Hcc*qown` njrclntq Pfoq rtlyoqolm fhq dnnmq~qrnm`n`

HAH ^r`hpnq7 ACH QQ HapQ~qrnm`n`# Omatnhqn omNTTR Alqp Pftnqflc`q hm`Hjl~mpq# hm` Ufhp HtnNqqnmpohc Dnmniopq


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njrclnt qown

Niinapoyn @hpn4284


Rhponmp*Anmpntn` L~paljnq Tnqnhtaf Inn- Omq~tntq j~qp rh h inn li 4&8 ilt rlcoa nhtq nmòme `~tome ioqahc nht 4281/ j~cporcon` d pfnhynthen m~jdnt li coynq alyntn` ~m`nt pfn rlcoa- Pfn inn j~qp dn rho`d omq~tntq li i~cc*omq~tn` rchmq hm` njrclntq li qnci*i~m`n` rchmq- Pfninnq uocc dn ~qn` pl jnhq~tn rhponmp*anmpntn` l~paljnq-

Omq~tntq li i~cc*omq~tn` rchmqhm` Njrclntq li qnci*i~m`n`

rchmq-

Rchm nhtq nmòme hipnt?,12,84

Niinapoyn @hpn 4280Thpome Tnqptoapolmq- Omq~tntq om pfn omòyo`~hc hm` qjhcc etl~r jhtknpqjh lmc yht rtnjo~j thpnq dhqn` ~rlm7

8- Omòyo`~hc lt ihjoc alynthen;

4- Pfn thpome htnh;

1- Hen &thpnq ahmp yht d jltn pfhm 1 pl 8/; hm`

0- Pldhaal ~qn &thpnq ahmp yht d jltn pfhm 8-> pl 8/-

Oi h Qphpn liintq chten etl~r alynthen pftl~ef pfn Nvafhmen# omq~tntq om pfn chten etl~r jhtknp htn hcql tnx~otn` pl aljrc uopf pfn thpometnqptoapolmq-

Omq~tntq om pfn Omòyo`~hc

hm` Qjhcc Etl~r &3822coynq/ Jhtknpq

Omq~tntq om pfn Chten Etl~rJhtknp &822+ coynq/# oi pfnQphpn hccluq Chten Etl~ralynthen pftl~ef pfnNvafhmen-

Pfnqn t

cbiz matrix rev 101811v2reduced

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