packages project on financial statement analysis of packages

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Coj`jko`i [t`tleljt @j`iy{o{ ac V`kn`hl{ Itd P`o{lr Elmeaad [l{{oaj -G`j 2668Dlk 266=/ [|beottld oj V`rto`i c|icoiieljt ac tml rlp|orleljt{ Car tml dlhrll ac E`{tlr ac B|{ojl{{ @deojo{tr`toaj `t J`toaj`i \joslr{oty ac Eadlrj I`jh|`hl{ O{i`e`b`d) V`no{t`j E`y 266?

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Page 1: Packages Project on Financial Statement Analysis of Packages

8/9/2019 Packages Project on Financial Statement Analysis of Packages

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Coj`jko`i [t`tleljt @j`iy{o{

ac 

V`kn`hl{ Itd

P`o{lr Elmeaad[l{{oaj -G`j 2668‛Dlk 266=/

[|beottld oj V`rto`i c|icoiieljt ac tml rlp|orleljt{

Car tml dlhrll ac E`{tlr ac B|{ojl{{@deojo{tr`toaj

`t

J`toaj`i \joslr{oty ac Eadlrj I`jh|`hl{

O{i`e`b`d) V`no{t`j

E`y 266?

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¯ Kavyrohmt by P`o{lr Elmeaad) 266?

J`toaj`i \joslr{oty ac Eadlrj I`jh|`hl{

C`k|ity ac Ojcare`toaj Tlkmjaiahy `jd E`j`hleljt [koljkl{

Ot o{ mlrlby klrtocold tm`t tml rlvart m`{ bllj tmara|hmiy `jd k`rlc|iiy rl`d `jd

rlkaeeljdld ta tml c`k|ity ac E`j`hleljt [koljkl{ car `kklvt`jkl ac Coj`i Vraglkt

Rlvart by P`o{lr elmeaad) Raii 8240) [l{{oaj -G`j 2668 ta Dlk 266=/ Lsljojh) oj

  v`rto i c|icoiieljt ac tml rlp|orleljt{ car tml dlhrll ac E`{tlr oj B|{ojl{{

@deojo{tr`toaj ac J`toaj`i \joslr{oty ac Eadlrj I`jh|`hl{) O{i`e`b`d*

D`tl7 G|jl26) 266?

[|vlrso{ar7 QQQQQQQQQQQQQQQQQQQQQQQQQ 

Ab{lrslr7 QQQQQQQQQQQQQQQQQQQQQQQQQQ 

 

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Ml`d ac Dlv`rteljt7 QQQQQQQQQQQQQQQ 

@KNJAXILDHLELJT

  By tml Hr`kl ac @ieohmty @ii`m) tml ea{t Elrkoc|i) tml ea{t

Bljlcoko`i) O(e tad`y {|beottojh ey ojtlrj{mov rlvart> O m`sl tml vl`ri{ ac ey lyl{

ta `deorl tml bil{{ojh{ ac tml kaev`{{oaj`tl) aejovatljt) tml Elrkoc|i `jd tml

 bljlcokljt @ii`m xma o{ tml ljtorl {a|rkl ac njaxildhl `jd xo{dae

D|l ta mo{ ba|jtla|{ bil{{ojh{) O blkael `bil ta kajtrob|tl tmo{ kaevrlmlj{osl

`{{ohjeljt tax`rd tml dllv akl`j ac njaxildhl `irl`dy l}o{t{* Ml`rt o{ x`re

xotm iasl `jd tma|hmt{ m`sl t|rjld ta tml koty ac njaxildhl ‛ Tml Maiy Vracot

-V*B*\*M/ Mo{ {`yojh ’Il`rj crae ta Kr`dil ta Hr`sl― oj{vorld tml {trajh dl{orl

oj el ta |jdlr t`nl tmo{ ka|r{l ac s`i|`bil {t|dol{*

Ot xa|id absoa|{iy bl ojg|{tokl jat ta eljtoaj tml j`el ac tml vlavil ojsaisld ta

e`nl tmo{ `{{ohjeljt va{{obil `jd mlivld tmlor |tea{t ta e`nl el |jdlr{t`jd tml

aslr`ii avlr`toaj ac tml kaev`jy `{ ac tmlor bl{t njaxildhl*

%

Dl{votl ac tml ea{t mlktok {kmld|il) E``(e {`mlr mlivld el {a e|km* O(e rl`iiy

hr`tlc|i ta e``(e car ki`rocyojh ey kajklvt{ `jd e`nojh el il`rj crae mlr 

l}vlroljkl* Xm`tlslr O il`rjt crae ya| xoii dlcojotliy mliv el oj ey |vkaeojh

{t|dy `jd tml vracl{{oaj`i iocl `ml`d* Tm`jn ya| {a e|km car blojh {a ka%

avlr`tosl `jd {a mlivc|i lslry toel* O mavl e``(e O m`sl bllj |v ta ya|r 

l}vlkt`toaj{*

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Oj tml ljd) O(ii ionl ta tm`jn `ii ey atmlr kaiil`h|l{) Er* O{mtop) Er* P`o{lr) `jd `ii

ey atmlr cliiax ojtlrjll{) mlrl `jd oj br`jkm) car tmlor |jkajdotoaj`i {|vvart `jd

mliv oj e`nojh O il`rj oj ` haad ljsorajeljt*

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Dldok`toaj

O x`jt ta d`dok`tl ey tmo{ vraglkt ta caiiaxojh vlr{aj{

• M`wr`t E|m`ee`d -VB\M/

• P`|od%L%@w`e E|m`ee`d @io G`j`m

• Ey Tl`kmlr{

• Ey V`rljt{

• Ey Bl{t Croljd P`o{lr Elmeaad Nm`j

@jd @ii Tma{l Xma @rl [tr|hhiojh @jd Cohmtojh Car O{i`e Oj Rohmt Dorlktoaj{

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Coj`jko`i [t`tleljt @j`iy{o{

ac 

V`kn`hl{ Itd

〆〆〆

〆〆〆〆

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〆KAEV@J_ VRACOIL

L{t`bio{mld oj 0?<3 `{ ` gaojt sljt|rl bltxllj tml @io Hra|v ac V`no{t`j `jd @nlri|jd

`jd R`|{ojh ac [xldlj) V`kn`hl{ Ioeotld vrasodl{ vrleo|e%v`kn`hojh {ai|toaj{ car l}klvtoaj`i s`i|l ta ojdosod|`i{ `jd b|{ojl{{l{* Xl `rl tml ajiy v`kn`hojh c`koioty ojV`no{t`j acclrojh ` kaeviltl r`jhl ac v`kn`hojh {ai|toaj{ ojki|dojh acc{lt vrojtldk`rtaj{) {movvojh kajt`ojlr{ `jd cil}obil v`kn`hojh e`tlro`i{ ta ojdosod|`i{ `jd b|{ojl{{l{ xarid%xodl* A|r kioljtlil ojki|dl{ oii|{troa|{ j`el{ {|km `{ \joilslr `jdV`no{t`j Tab`kka Kaev`jy) xma m`sl bllj a|r k|{taelr{ car aslr <6 yl`r{* Xl leviayaslr ;666 vlavil `jd m`d {`il{ ac aslr \[ $ 066 eoiioaj oj 2664*

Io{tld aj `ii tmrll {takn l}km`jhl{ oj V`no{t`j) V`kn`hl{ Ioeotld m`{ e`ojt`ojld ` iajh%toel krldot r`tojh ac @@* A|r gaojt sljt|rl{ `jd b|{ojl{{ `iio`jkl{ xotm {ael ac tmlxarid({ bohhl{t j`el{ rlcilkt a|r carx`rd%iaanojh {tr`tlhy ac kajtoj|a|{iy oevrasojh

k|{taelr s`i|l tmra|hm oevrasleljt{ oj vrad|ktosoty*

V`kn`hl{ m`sl `ix`y{ bllj `t tml carlcrajt ac jlx dlsliaveljt{ oj v`kn`hojh rl{l`rkm`jd m`sl voajllrld {lslr`i ojjas`toaj{) ojki|dojh tml |{l ac xml`t {tr`x `{ ` r`xe`tlro`i car v`vlr `jd ba`rd e`j|c`kt|rl* A|r aj%{otl v`vlr `jd ba`rd eoii) l{t`bio{mldoj 0?3=) m`{ kaj{t`jtiy ojkrl`{ld ot{ vrad|ktoaj k`v`koty* @ jlx vi`jt xotm lslj hrl`tlr k`v`boiotol{ o{ vi`jjld car tml jl`r c|t|rl*

Vrad|kt{

V@VLR # BA@RD

Xl `rl vrad|kojh mohm p|`ioty v`vlr `jd ba`rd {ojkl 0?3< |{ojh ljsorajeljt croljdiye`j|c`kt|rojh vrakl{{l{* Xl {vlko`iowl oj e`nojh ` s`rolty ac d|vil} ba`rd{ `jd v`vlr*A|r vrad|kt{ `rl tl{tld car mohm vlrcare`jkl oj tlre{ ac {trljhtm) {toccjl{{ `jd hia{{*

Crae kaccll k|v{ ta tml baan{ xl rl`d) crae Tltr` V`n g|okl kajt`ojlr{ ta m|hl {movvojhkajt`ojlr{) v`vlr `jd ba`rd vrad|kt{ ta|km a|r iosl{ oj ` tma|{`jd x`y{ lslry d`y*

〆〆〆V@VLR 

xl vrad|kl7

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• Mohm hia{{ xrotojh v`vlr 

• E`kmojl hi`wld ! {vlko`i va{tlr v`vlr 

• Ci|tojh v`vlr 

• Iojlr car {movvojh k`rtaj{

• Karr|h`tojh eldo|e v`vlr 

• Xaad%crll xrotojh!vrojtojh v`vlr 

Tml kioljt‟{ dltlreojl{ v`vlr p|`ioty `jd xlohmt {vlkocok rlp|orleljt{ `jd V`kn`hl{lj{|rl{ tmo{ o{ k`rrold a|t ta tml l}`kt {vlkocok`toaj{ vrasodld*

〆BA@RD

xl e`j|c`kt|rl {lslr`i tyvl{ ac ba`rd* Caad Ba`rd) ` b`{ok r`x e`tlro`i oj iop|od caad v`kn`hojh) o{ blojh e`j|c`kt|rld {ojkl 0?8? car Tltr` V`n V`no{t`j Ioeotld* Tmo{e`tlro`i o{ |{ld oj e`nojh `{lvtok v`kn`hojh car eoin) krl`e) aoi) cr|ot g|okl{ `jd atmlr  vlro{m`bil caad otle{*

[ael ac a|r ba`rd vrad|kt{ `rl7

• Iop|od v`kn`hojh ba`rd

• Caad hr`dl ba`rd

• D|vil} ba`rd ! kmovba`rd

• Bil`kmld ba`rd

• Tab`kka ba`rd `jd k`rdba`rd

• Iojlr ba`rd

〆K@RTAJ B\[OJL[[ \JOT

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Tml k`rtaj b|{ojl{{ |jot o{ `j ojtlhr`i v`rt ac tml e`j|c`kt|rojh c`koiotol{ `t V`kn`hl{*Kaj{t`jt oevrasleljt{ oj tlkmjaiahy mliv a|r k|{taelr{ l}lrt l}`kt kajtrai aslr l`km{t`hl ac tml e`j|c`kt|rojh vrakl{{* A|r k|{taeowld v`kn`hojh `jd kaj{o{tljt p|`iotyhosl `ii a|r k`rtaj{ {|vlroar {mlic so{oboioty*

Tml ca|jd`toaj{ ac tmo{ b|{ojl{{ iojl xlrl i`od `ba|t <6 yl`r{ `ha xotm tml care`toaj ac tml acc{lt vrojtojh dlv`rteljt* K`rtaj B|{ojl{{ \jot vrad|ktoaj l}vlrt{ xarn kia{liyxotm vrl%vrl{{ `jd tlkmjok`i {t`cc ta dlioslr ` d|r`bil) `l{tmltok`iiy vil`{ojh `jdtlkmjok`iiy {a|jd v`kn`hl ta tml k|{taelr*

Tml tat`i ba`rd kaj{|evtoaj

ac tml k`rtaj iojl o{ `ra|jd 0= % 26 tma|{`jd tajl{ vlr `jj|e* Tml {trajh b`knx`rdojtlhr`toaj xotmoj tml V`kn`hl{ s`i|l km`oj m`{ hoslj tml k`rtaj iojl ` kaevltotosl ldhloj tlre{ ac b`knljd e`tlro`i `s`oi`boioty* Vraevt e`tlro`i `s`oi`boioty rld|kl{ t|rj`ra|jd toel `jd lj{|rl{ toeliy dlioslry*

〆〆〆〆OJD\[TROL[

• Caad `jd Blslr`hl{ 

• [a`v !

D dltlrhljt

• Vm`re`kl|tok`i{ 

• Lilktrajok{ 

KARR\X@I B\[OJL[[ \JOT

V`kn`hl{ m`sl bllj e`j|c`kt|rojh karr|h`tld k`rtaj{ {ojkl 0?84* Vrad|kld oj` s`rolty ac {owl{) tml{l k`rtaj{ `rl ac hrl`t s`i|l car oj%ka|jtry haad{do{trob|toaj `jd l}vart* K`v`koty ojkrl`{l `jd vrad|kt dlsliaveljt kajtoj|l ta

 bl ac mohm vroaroty*

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Karr|h`tld k`rtaj{ `rl ac hrl`t s`i|l ta a|r doslr{l vartcaioa ac k|{taelr{ car {lk|rl tr`j{vart`toaj ac tmlor vrad|kt{ ta iak`i `jd ojtlrj`toaj`i e`rnlt{* Xotmtml kaeeo{{oajojh ac a|r karr|h`tld vi`jt oj N`r`kmo) xl m`sl tml k`v`boiotyac vrad|kojh {lslj eoiioaj karr|h`tld k`rtaj{ ta k`tlr ta tml lslr%ojkrl`{ojhdle`jd ac mohm p|`ioty {movvojh k`rtaj{*

〆OJD\[TROL[

• Tl}toil 

• Caad 

• Tab`kka 

• [a`v 

• Dltlrhljt 

CIL]OBIL B\[OJL[[ \JOT

Xotm oevrasld b`rrolr vravlrtol{ `jd iaxlr ka{t kaev`rld ta rohod v`kn`hojh)cil}obil v`kn`hojh o{ {tl`doiy h`ojojh oevart`jkl oj tml v`kn`hojh ojd|{try*A|r cil}obil iojl e`nl{ mohm p|`ioty v`kn`hojh coie{ `jd i`eoj`tl{) `jd acclr{

atmlr {vlko`iowld {lrsokl{ {|km `{ ratahr`s|rl vrojtojh `jd {illsl%e`nojh*

Cil}obil v`kn`hojh kaebojl{ docclrljt vi`{tok coie{) `i|eojo|e caoi `jd v`vlr ta vrad|kl i`eoj`tl{ ac txa ar earl i`ylr{ car vrasodojh i`ylrld vratlktoaj`h`oj{t eao{t|rl) h`{l{ `jd ada|r{* \{ld xmlrl kaia|rc|i v`kn`hl dl{ohj `jd

 vrl{lrsojh vrad|kt p|`ioty `rl oevart`jt) {|km `{ oj tml caad `jd vm`re`kl|tok`i ojd|{trol{) cil}ahr`vmok vrojtojh acclr{ lkajaey xotm p|`ioty*

〆〆

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〆〆OJD\[TROL[

〆• Tl}toil 

• Caad 

• Tab`kka 

• [a`v 

• [m`evaa 

• Vl{tokodl 

• Eoin vaxdlr  

KAJ[\ELR VRAD\KT[

@ r`jhl ac vrad|kt{ car tma{l `jjayojh vrabile{ oj iocl7 a|r kaj{|elr vrad|kt{

cl`t|rl hrl`t odl`{ car e`nojh lslryd`y iosojh l`{olr `jd earl ka ecart`bil)  batmojdaar `jd a|t*

To{{|l Vrad|kt{ Vlr{aj`i Myholjl V`vlr Vrad|kt{ 

Rlcilktojh a|r karl s`i|l{ ac l}klldojh k|{taelr l}vlkt`toaj{ tmra|hmojjas`toaj) il`dlr{mov `jd tl`exarn) tml Ra{l Vlt`i `jd T|iov br`jd{ kajtoj|l

ta maid aslr =6, ac tml dael{tok e`rnlt {m`rl ac tml to{{|l v`vlr e`rnlt ojV`no{t`j* Xl `i{a m`sl ` il`dojh e`rnlt {m`rl oj tml `x`y % crae % mael

 b|{ojl{{7 xl {|vviy k|{tae%vrojtld ba}l{) t`bil j`vnoj{) ka`{tlr{ `jd v`vlr k|v{ ta oj{tot|toaj{ {|km `{ matli{) c`{t caad km`oj{) rl{t`|r`jt{) b|{ojl{{l{ `jdtml `oriojl ojd|{try*

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V`kn`hl{ IoeotldKaeeaj [ owl @j`iy{o{ -Slrtok`i `jd Marowajt`i/

Slrtok`i @j`iy{o{Marowajt`i  @j`iy{o{

Io`boiotol{ `jd Axjlr Lp|oty

〆 266< 2664 266<!2664

O{{|ld) [|b{krobld `jd v`od%|vk`vot`i

3, 8*;, 0<6,

K`vot`i rl{lrsl{ <0*= 42*< 226

\j`vvravro`tl vracot =*8 04*? 006

〆 33*< 34*8 〆Jaj%K|rrljt Io`boiotol{ 〆 〆 〆Iajh%tlre coj`jkl

Dlclrrld Io`boiotol{

Io`boiotol{ `h`oj{t {|bglkt tacoj`jkl il`{l

=*3

4*8

*668;

6

=*0

*6?

6

066

06

K|rrljt Io`boiotol{7

K|rrljt vartoaj ac iajh%tlreio`boiotol{

Coj`jkl |jdlr e`rn |v`hrlleljt

*644

0;*=

6*=

<*;

6*2

0;*;

;*=

6

?*;

6*=

6*3

3=6

6

06;

;2

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Dlros`tosl{

Krldot `jd atmlr io`boiotol{

Vraso{oaj car t`}`toaj

〆 ;;*< ;<*; 〆〆 066 066* 〆

@{{lt{

〆 266< 2664 266<!2664

Vravlrty) Vi`jt jd Lp|oveljt 2<*=, 4<*4, 062,

Ojt`jhobil @{{lt{ 6*6< 6*60 =6

Ojsl{teljt vravlrty 6*0 6*2 06;

@{{lt {|bglkt ta coj`jkl il`{l 6*0 6*2 86

K`vot`i xarn oj vrakl{{ 2=*0 <*0 ??6

Ojsl{teljt 3 06*8 066

Iajh Tlre ia`j{ 6*0 6*0 2=6

Rltorleljt bljlcot{ 6*< 6*= 026

K|rrljt @{{lt{

[tarl `jd [v`kl{*

[takn oj tr`dl*

 Tr`dl Dlbt*

Ojsl{teljt{

Ia`j{ `ds`jkl{ `jdrlklos`bil{

;*<

?*=

3*=

6

0*8

08*4

<*?

03*?

?*?

6*0

2*4

2*2

006

066

026

6

0;6

0;?6

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K`{m `jd B`jn B`i`jkl*

〆 44*06 <0*32 〆〆 066*6 066*66 〆Ot o{ kil`r crae tml marowajt`i `j`iy{o{ tm`t tmlrl o{ `j ojkrl`{loj aslr`ii `{{lt{ `jd io`boiotol{ `jd axjlr lp|oty coh|rl* Tmlrlt`ojld l`rjojh `jd iajh%tlre io`boiotol{ m`{ ojkrl`{ld `jd tmlk`vot`i rl{lrsl{ `jd o{{|ld {m`rl{ rle`ojld tml {`el* Tmlojkrl`{l oj rlt`ojld l`rjojh `jd iajh%tlre dlbt {max{ tm`t tmlkaev`jy x`jt{ ta ojsl{t earl oj tml b|{ojl{{ tmo{ yl`r* Mlojsljtary m`{ dlkrl`{ld `jd tml rlklos`bil{ m`sl `i{a

dlkrl`{ld tm`t {max{ kaev`jy‟{ lccokoljky oj kaslrojh tmlrlklos`bil{ `jd {liiojh tml {takn*

Vracot `jd Ia{{ @kka|jt{7

Slrtok`i @j`iy{o{Marowajt`i  @j`iy{o{

〆 266< 2664 266<!2664

 T|rjaslr 066*6, 066*6, 066,

Jlt [`il{ `jd Kaeeo{{oajOjkael

066 066 0;6*3

Ka{t ac [`il{ =6*? 8=*0 0;<*4

Hra{{ Vracot 0?*0 20*? 00;*;

[liiojh `jd Do{trob|toajL}vlj{l{

2*= 2*? 008*?

@deojo{tr`toaj `jd Hljlr`iL}vlj{l{

4*? <*= 066*8

Coj`jko`i ka{t

Atmlr Avlr`toaj Km`rhl{

2*3

0*;

2*;

0*4

022*3

0;;*0

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Atmlr Avlr`tojh Ojkael

Ojsl{teljt ojkael

2*3

=*3

0*4

?

083*8

0;6*<

Vracot blcarl T`}`toaj 0=*8 0?*? 02=*;

 T`}`toaj 4*4 ;*= 046*=

Vracot ctlr T`}`toaj 04*; 03*0 024*=

〆 〆 〆 〆Ot o{ kil`r tm`t tml {`il{ ac tml kaev`jy m`sl ojkrl`{ld tm`jtml vrlsoa|{ yl`r tm`t e`y bl d|l ta dlkrl`{l oj {`il{do{ka|jt{ `jd kaeeo{{oaj* Avlr`tojh ojkael m`{ `i{a

ojkrl`{ld {maxojh ojkrl`{ld lccokoljky oj avlr`toaj{ `jdrld|kld avlr`toaj ka{t{* Tml atmlr ojkael m`{ vi yld `{ohjocok`jt rail oj 2664* Ot e`y bl d|l ta h`oj aj {`il ac {ael`{{lt ar |jl}vlktld h`oj* Tml `ea|jt ac t`} m`{ ojkrl`{ld oj266<* @ii tml{l c`ktar{ m`sl rld|kld tml ojkrl`{ld avlr`tojhojkael lcclkt aj jlt {`il{ `jd jlt {`il{ m`sl rld|kld*

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R`toa j`iy{o{7

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〆D`y{ [`il{ oj Rlklos`bil{ 5 Hra{{ Rlklos`bil{!-Jlt[`il{!;3</

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〆〆

@kka|jt Rlklos`bil T|rjaslr 5 Jlt [`il{! @slr`hl Hra{{Rlklos`bil{

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@kka|jt rlklos`bil t|rjaslr ojdok`tl tml iop|odoty ac tmlrlklos`bil{* Tmo{ {max{ max l`{oiy kaev`jy k`j iop|od`tl ot{

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rlklos`bil{* V`kn`hl{ itd m`{ iop|odoty ac ? toel{ oj 266< `jd?*;; Toel{ oj 2664* @kka|jt rlklos`bil `i{a km`jhl d|l ta tmlkm`jhl oj {`il car docclrljt rl`{aj ionl {l`{aj`i c`kt*Kaev`jol{ k`j |{l tml {`il car docclrljt eatm{ ta aslr{t`tl ar|jdlr{t`tl tml iop|odoty ac rlklos`bil) b|t `kka|jt rlklos`bilt|rjaslr |{l tml `slr`hl ac hra{{ {`il* Iop|odoty ac rlklos`bilcar tml kaev`jol{ s`rol{ `kkardojh ta j`t|rl ac tml b|{ojl{{ ac tm`t kaev`jy*

〆〆〆〆〆〆〆

@!K Rlklos`bil T|rjaslr oj D`y{ 5 @slr`hl Hra{{ Rlklos`bil{!-Jlt[`il{!;3</

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D`y{ [`il{ oj Ojsljtary 5 Ljdojh Ojsljtary ! -Ka{t ac Haad{[aid!;3</

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 Tml d`y‟{ {`il{ oj ojsljtary l{toe`tl tml j|eblr ac d`y{ tm`tot xoii t`nl ta {lii tml k|rrljt ojsljtary* D|l ta docclrljt rl`{ajl{toe`tl e`y bl s`ry* Tml ka{t ac haad{ {aid coh|rl o{ b`{ldi`{t yl`r‟{ {`il{) {`el dosodld by tml j|eblr ac d`y{ oj `yl`r* Ljdojh ojsljtary e`y `i{a docclr d|l ta tml by |{ojhdocclrljt eltmad{ car ojsljtary* Tml v`kn`hl{ itd m`{ d`y‟{{`il{ oj ojsljtary 8; d`y{ oj 266< `jd =< d`y{ oj 2664*

〆〆

Ojsljtary T|rjaslr 5 Ka{t ac Haad{ [aid ! @slr`hl Ojsljtary

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Oj ojsljtary t|rjaslr {max tml toel) oj xmokm ot xoii kajslrt)tml k|rrljt ojsljtary ojta {`il{* Car ojsljtary t|rjaslr oj d`y{xl |{l `slr`hl ojsljtary ta lioeoj`tl tml km`jhl s`ro`toajd|l ta tml km`jhl ac {`il* V`kn`hl{ m`sl {|ot`bil ojsljtaryt|rjaslr*

〆〆

Ojsljtary T|rjaslr oj D`y{ 5 @slr`hl Ojsljtary ! -Ka{t ac Haad[aid!;3</

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〆Avlr`tojh Kykil 5 @kka|jt{ Rlklos`bil T|rj Aslr oj D`y{. Ojsljtary

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Xarnojh K`vot`i 5 K|rrljt @{{lt{ ‛ K|rrljt Io`boiotol{

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〆〆

K|rrljt R`toa 5 K|rrljt @{{lt{ ! K|rrljt Io`boiotol{

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〆〆

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266456*6=

K`{m rlklos`bil ojdok`tl{ ojki|dl tml ajiy tml k`{m oj m`jd* V`kn`hl{ itd m`sl

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266450*<<

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Rlt|rj aj `{{lt{ el`{|rl tml core‟{ `boioty ta |toiowl ot{ `{{lt{ ta krl`tl vracot{ by

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oj 266< *

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Hra{{ vracot e`rhoj tlii{ |{ `ba|t tml kajtrai aj tml ka{t ac haad{ {aid* V`kn`hl{ itd m`{

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Avlr`tojh k`{m ciax vlr {m`rl5avlr`tojh k`{mciax%v*dosodljd!kaeeaj {m`rl

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