
                 

     ᯥ⨢:  ᥣ -   壠஬  
                  ।⨥.

      壠  ⢥砥   (࠭).
     ᫨ ᯮ  襬  ,  壠
⪮  ⪠  ॡ  㪮⥫  .

      㬥:  ( ⮭ - )  壠᪮
.  ⢥⢥     㪮⥫!
     壠᪨  砥 ⮫쪮 ⮨ ⥫, 
⢮ ⮫쪮 뢠,    .
᪨, ⨢  .....
     ᪠ ࠢ. 祭 ன  ⥬
. ਭ樯     㡥 .  
ਭ樯, ନ஢   XV , ᠭ  ᭮
⥬᪨ ਭ樯 (, 㯥, ⥬⨪ - 㯠 箫
-  म  ).
     壠᪨ ,  ⢨ ࠪ᪮, 
6  .

         ᭮ 壠᪮  (60 ᮢ).

     1. । 壠᪮ .
      宧⢥ ।⢠   - ﭨ (᭮
।⢠,  ।⢠,   ⮬, ஭
࣠ﬨ, ࠡ⭠ ). 㣮  宧⢥
।.
             㫠 .
          ________________________
         |                       /
          -  ... ... ' - ' <
         |_______________________\ -> 

     ।⮬ 壠᪮   ।⢠, 묨
 ।⨥  믮 । 
⥫쭮, ᠬ ⥫쭮  १ ⮩ ⥫쭮.

     ᭥  㫥 .:
      - ᭮ ।⢠, ਠ, ࠡ ᨫ (।⢠,
 諨  ந⢮;
      - ।⢠ 㤠, । 㤠, , ࠡ⭠ ;
     '- ࠦ  ⮢ த樨  ਡ筮
⮨;
     '- ⮨    :
        -   ᯮ , ⮡  ᢮
           ⥫쭮,
        - ਡ,  ன 㯠  ,  ⠫쭮
           뢠   ந⢮.
     壠᪨  ᯮ ᢮ ⮤, ᢮ 孮.
      । ᫥⥫쭮 壠᪨
権.
     60-70 . ୠ쭮-थୠ ଠ (70% ।⨩ ⠫
,   祭 稫), ୠ쭠 (), ⠡筮-
䮪筠.
     ⨢   । ᯮ ⮦ ୠ쭮-
थ ,  ४  饭 ଠ.

     奬 壠᪨ ᥩ   孮᪮
᫥⥫쭮,  饩   壠᪮ 
(箫).
******************

     壠 ࠡ⠫  ⭮ -  뤠 ,
 ⥯ 稢 .  -   ਡ뫨, 
 ⮫쪮 壠᪨     ⭮.
       ।  1ﭢ. 1991.-  
宧  㤥 ( ࢮ ⮦).
      ⨥ " ਡ",   ᯮ殮
।.
      -  䮭 ॡ (ࠡ⭠  + 直
).
     ଠ⨢ 䮭 ॡ ।  
業  ॠ த樨.
     奬 ⮡ࠦ 㣮  .
     壠᪨  ࠦ  宧⢥ ।⢠ ᥩ
宧⢥ ⥫쭮 ᢮ ⮤  ।
孮᪮ ᫥⥫쭮.

     2. ⠢ । ।   䨪.
        壠᪨ .

     ⢥ ।⢠, 騥  宧⢥
⥫쭮 ।  騥 ।⮬ ࠦ
壠᪮ ,    訥 㯯:
     1)  ⠢  ࠧ饭 宧⢥ ।,
     2)  筨 ࠧ 宧⢥ ।.
      ⠢  ࠧ饭 ( ଠ,  ⮫,  ᡥࡠ 
..) - ⨢ (⨢ ।⢠).
      筨 ࠧ (ࠡ⭠ , ६, ,
।,  த⥫) - ᨢ (ᨢ ।⢠).
      ᮮ⢥⢨     ।⨨    ⨢
 ᭮ 䮭   ।⢠,  ⠪ 
業, ⮨  ࠦ  ᠬ⥫쭮 
।⨩, .. ⢮ ।, ਭ饥  
ࠢ ᮡ⢥,   宧⢥  (࠭
-    ⢮).

     ᭮ 䮭  ।⢠ ⭮  ।⢠ 㤠 
    ⮢ 㤠. ਬ, - 設,
㤮  㬥, ।⢥ 騥 
 㤠, - , 宧⢥   㣨,
ᯮᮡ騥 ⢫  㤠.
     (⨢ -> 袥 設 - 㤠- ⠢ ->
 ).
      ᭮ 䮭 ࠪਧ ᫥騬:
     1) ⥫쭮 ᯮ  ६,
     2) ࠭ ᢮ ࠫ쭮-⢥   
६ ᯮ짮  ᢮ ⮨ ७  ⮢
த  .
       ⨢ -  ਡ뫨,    .

      ।⢠  ᨬ     ࠧ
 㣮 (᭠, ந⢮, ॠ,
। ਡ뫨)  
     1) ந⢥  - ⭮  ।⠬ 㤠 
   ᭮ ।⢠   ⮢ 
ந⢠ ( ᪫).
     ਬ, ਠ, ⮯,   .
     ந⢥   ⫨稥  ᭮ । 
᫥騥 ᮡ:
  - ᯮ   ந⢥ 横 (㬠 - , 
᪥?),
  -  ᢮    ந⢠,
  - ७ ᢮ ⮨  ⮢ த ࠡ/㣨
楫.
     2) 襭 ந⢮ - ⭮  ।⠬ 㤠,
 㦥  ࠡ⪮,   ॢ⨫   ⮢
த.
     3) ⮢ த - । 㤠, 祭
ࠡ⪮,    த  室騥  ᪫ ⮢
த樨.
     4) ।⢠   - ⮢ 㦥, ᤠ ࠡ
 㣨,  ⠪ ᪠  ( -  㦥 ,
  ).
      ᪮  ⭮  㯠⥫
। (㦥,  죨   祭).  ,
  (।⨥, ⭮ , 뤠  
⥫쭮 , 죨 ⭮ , ਬ,
஢  ।⠢ , ᫨  稫 죨
 ஢ 室).
     5)  ।⢠ (室  ,  ⭮ 
 .).
      樨 - ୮ ଫ 㬥 (
), 﫨 ᥡ -  ਭ  !!!

      㯯 宧⢥ । - ᨢ. 
ᮮ⢥⢨    ।⨨   筨
ନ஢ ⢠ (宧⢥ ।) :
     -   ਠ  ।⥫ ( 䮭),
     - 室, 祭  ॠ樨 த樨, ࠡ, ,
        ⠪  㣨  ⥫쭮,
     - 室  業 㬠,
     - ।   㣨 ।஢,
     - ⠫   樨  
       (㤠⢥, 㡫᪮, ⭮, ਬ,
        ந⥫⢮ ),
     - ⢮⥫ , ⢮ ,
     -  筨,  饭 ⥫묨 ⠬.
       筨  ࠧ  ᮡ⢥,
  易⥫⢠  ।.
      ᮡ⢥ ।⢠ ⭮:
     1)  ।⥫ ( ⮬ ᫥  㤠⢥) -
⠢ 䮭.
     ।, 㤠⢮ ᮧ ।⨥, 
- ।⢠,    ⢥ ⠢ 䮭,
९  ।⨥.
     ।⢠ ⠢  ⠢ 䮭.
     2) ਡ.
       ।⨨ 뫨 ᢮  (, ࣮,
樭).     .
     3)  ᪮ ⨬㫨஢ (), ࠧ
 ਡ뫨.
      ⨢    ।   䮭
易⥫쭮.
     ਡ - 䮭 ਠ쭮 ७ (ॡ),
             - 䮭 ࠧ ந⢠, 㪨, 孨,
             - 䮭 樠쭮 ࠧ (ந⥫⢮ ,
                筮 ࠭ᯮ  㦥 ,
               ᫨  襭 ⨢),
             - 䮭 १ࢠ (5%  ਡ뫨, ਬ, 
               믫 ࠡ⭮ ).
       䮭:
  ) ⠢﫨  ଠ⨢,
  ) ࠫ ଠ⨢,
  ) ᥩ  .
     ᫥ 1991 .  ࠧ뢠,      襭
⨢.
      ᮡ⢥ 筨 ⭮ ⠪ ⨧樮
䮭 (७ ࠢ묨 ﬨ  ⮢ த ⮨
᭮ ।).    ⨧樮 䮭
⠢  ᥡ,    ⤠.

       ।⢠ ⭮ ।   㣠 ???
:
  -   ⠬  ⠢騪,
  -   祭 ᠬ  .

     易⥫⢠  ।.   ⭮:
  - 易⥫⢠  ࠡ⭮  । ࠡ稬  㦠騬,
  - 易⥫⢠ । ࣠ 樠쭮 客,
  - 易⥫⢠ । ⮬  ᫥  
ਡ뫨.
     ਡ  । - ᢮ (22% - , 23% -
㡫᪨  )??
      ⨢  ᨢ 宧⢥ ।  ।⨨
 
  - ७ ᭮ ।⢠ ( ᠬ ७㥬) - ⨬
  ਡ뫨,   砥  ⮢ த,
  - ਠ, ਭ  ࠭ (ਬ, 㦮  
⠢  ⥬  -  ⥬).
       ࠭ ।  壠᪨  (.箫)
 ࠢᨥ ।  㯯஢: ⨢  ᨢ,
⠪ 뢠  ।.
      । -  , ᨮ, ⮤᪨
ਭ樯 壠᪮ ,  ஬ ந  ⥬
壠᪮ .
      ᮮ⢥⢨  ⨬ ਭ樯 宧⢥ ।⢠, 
⮨ ᥣ   ࠢ 㬬  筨.
     ⨢ = ᨢ.
     壠᪨  ।⠢ ᮡ ஭
⠡,   ஭ ன ࠦ ﭨ ⨢
宧⢥ ।,   ࠢ -  筨, .. ᨢ
宧⢥ ।.
      ⠢  ।   ࠪਧ
ﭨ । ।   ࠦ.
     ஬ ⮣,   易⥫쭮 ମ ⭮
- ଠ N 1.
     稥 ᠬ⥫쭮   । 
  ⮢, ࠪਧ ।⨥  ਤ᪮
 (+   +  + ⠢).

     3. ⨥  宧⢥    ﭨ 
         宧⢥ ।

      宧⢥  -  ᫮ ⢨,
ࠢ   宧⢥ ।  
宧⢥ ⥫쭮 ।.
      ᢮ ﭨ  宧⢥ ।⢠ 宧⢥
樨    ⨯:
     1 ⨯. ⢥ 樨, 㢥稢騥 ६
宧⢥ ।⢠ ⨢  ᨢ      稭.
         ਬ.
            1. 㯨 ਠ  ᪫  ⠢騪 
               㬬 9500 . (⨢ ),   祭
               (  ⠢騪 ᫨), 
               ।ࠬ ᫠.
            2. ᫥    ⪮筠 㤠
                 ࠧ 15000 . (⨢ ),
                   ᨢ.
     2 ⨯. ⢥ 樨, 㬥騥 ६
⨢  ᨢ 宧⢥ ।      稭.
         ਬ.
            3. ந  ⠢騪  ⠢
               ਠ  㬬 9500 .
               﫨 죨  ⭮  - 㬥訫 ⨢.
               訫  - 㬥訫 ᨢ.
            4.   믫祭 ࠡ⭠  ࠡ稬 
               㦠騬  ࠧ 12000 .
                 﫨 - 㬥訫 ⨢.
                 ࠡ⭮  㬥訫 -
               㬥訫 ᨢ.
     3 ⨯.  樨, 㢥稢騥  㬥騥 ६
     稭 宧⢥ ।⢠, ⭮騥 
⨢.
         ਬ.
            5. 饭  ᪫  ந⢮ ਠ 
               㬬 9500 .
            6.      饭 
               죨  ࠧ 2950 .
     4 ⨯. 樨, 㢥稢騥  㬥騥 ६
     稭 宧⢥ ।⢠, ⭮騥 
ᨢ.
         ਬ.
            7.  ਡ뫨      ࠧ
               2000 .
            8.  ⨧樮 䮭 ᫥  䮭
               ࠧ ந⢠  ࠧ 1500 .

         ਬ.
            9.  ⭮    祭 죨 
               뤠 ࠡ⭮  15000 . (3 ⨯)
           10. ᫥ ⨧  ᭮ 䮭  㬬
               1500 . (1 ⨯)
           11. ᫥    㤠   ⮢,
               㦥  10000 . (1 ⨯)

     4. ࢨ   㬥

      宧⢥     
 䨪஢  ࢨ筮 㬥. ( 
壠᪮  - ⮤᪨ ਭ樯 - ॣ
㬥⮢). ⠤ ॣ樨 宧⢥ 樨 㬥⮬
뢠 ࢨ ⮬.
     㬥  ᭮ ⥫ ᪮
ᮤঠ 宧⢥ 樨. 㬥  ਤ
ᨫ, ⠪  ᮤন , 騥 ࠢ  ࠧ襭 
믮  宧⢥ 樨. 㬥  ⠪
⥫쭮  ࠢ⥫쭮 祭  ࠧ ᯮ 
 ஢ ॢ.
     ஬ ⮣, ࢨ 㬥 ᮤঠ  ᥡ ଠ,
  쭥襬   ⮤  ਥ 壠᪮
 頥  ᯮ  ⠢ 壠᪮
⭮.
      ᮮ⢥⢨    㬥  㬥⮮,
⢥ত 䨭   29  1983. N 105 (.I ᡮ୨
ଠ⨢ 㬥⮢  壠᪮ ),  㬥
易⥫쭮 稥   ४⮢ (⨯,
⢥,   - 㣨 樨):
     -  㬥,
     -  ⠢ 㬥,
     - ᮤঠ 宧⢥ 樨,
     - ⢥  易⥫쭮 㬬 ࠦ
       宧⢥ 樨,
     - 稥 ᥩ.
     ப ࠭ ⨯ 㬥⮢   ⠡. ⮦
㬥⮢  祭 ப ࠭ - ਪ, ,  ⮬
㦥 㭨⮦.
     ਬ.
     祭 ਠ 業⥩. 室 थ 
騪  ਠ쭮 ⢥⢥ ,  
壠 - 㪮⥫ - ,  ਭ ਠ
業  ᢮ ⢥⢥.
     室 थ ᮧ  ᭮ ᮯ஢⥫쭮
㬥 ⠢騪.

     5. ਧ

        ᭮x ⮤᪨x ਭ樯
x᪮ ,  ᯮ  㬥
ࠦ x x⢥x 権,   -
稭  뫨 ࠭ 䨪஢  ࢨx 㬥x.
     ஢ ਧ  ᮮ⢥⢨  "᭮묨
ﬨ  ਧ樨 ...", ⢥ত묨   
30.12.1982. N 179,  ⮬   27.03.84. N 51,
 10.11.87. N 212, ⬥饣 易⥫ ப (. .I
. ଠ⨢x 㬥⮢  x᪮ ).
     ਧ ਬ  ᫨祭 x 
 (x᪮ )  䠪᪨ 묨.
      ਧ樨 ଫ   , 
ன ਢ 䠪᪮ 稥 ।  ᥬ
⢥ত騬  䠪᪮ 稥 । ﬨ.
     ਪ ४ -> 魨 -> + x + ਠ쭮
⢥⢥  ->  ਠ쭮 ⢥⢥,  
樨 ॣ  ࢨx 㬥x  ᤠ 
x -> ᫥ ⮩ ࠧ 稭 ਧ.
      砥 x (x x  䠪᪨)
⠢ , 易⥫쭮 ᠭ, ஬ 童 ᨨ,
 ਠ쭮 ⢥⢥ 殬  ⮬,   ᮣᥭ 
१⠬ ਧ樨.  ᭮   
१ ਧ樨 誨   뢠 
ॣ x᪮ .
      -  ࠢ,  ०  ࠧ  .
     ,   뫮 ॣ஢ - 諮  .

     6. ⨥  x x᪮ 

       x᪮  ।祭  ⥪饣 
x⢥x 権,  x 饭  㯯஢ 
᪮ ᮤঠ.
      ᢮   ।⠢ ᮡ x஭
⠡,  ஭ ன 뢠 ,  ࠢ ।.

                 
**************
      :
         ⠡筠,
         ୠ쭮-थୠ,
         ୠ쭠,
         ਠ쭮-थୠ.
*************

        x⢥묨 ।⢠ x᪨ 
  ⨢  ᨢ.   x᪮ 
(⨢  ᨢ) 뢠
     - ⪨ x⢥x । (ᠫ줮)  砫 ⭮
       ਮ,
     - 㢥祭  㬥襭 x⢥x ।  
       ਮ,
     - 뢮 ⪨ (ᠫ줮) x⢥x ।  
       ⭮ ਮ.

⨢     ᨢ 
************

      x⢥   x᪨x x
뢠 :       । 㣮
 (६).
     ⮤   -   ⮤᪨x ਭ樯
x᪮ .
          ⮢, ⥬⨧஢
   ࠬ (85.). 頭  ਬ୮ 92.
 ࠧ -  ⨯ x⢥x । (. ⠡.).
        ⠬   x⢥x 権
뢠 ᯮ樥 ⮢,   ᯮ騬.
壠᪠ 㫠  壠᪠ ஢ ⮡ࠦ 
㬥.
     壠 ࠧ砥 ஢ ⮢.
         ਬ.
      1.   (⭠ ଠ)    
砫쭮 ᠫ줮  ᮮ⢥⢨  ᮬ.
      2.  ᬮ७  11 権 ࠧ 
  뢥 筮 ᠫ줮    .1 .
      3. ⠢    ᨭ᪨
⠬.
      4.  筮 ᠫ줮  .

     ⭠   ᨭ᪨ ⠬
     (䨭  ४  ⮬᪮ ࠡ⪨)
*************
      १⠬ ⭮     
(. 㬥)    (⭮ ਮ).
     ஠㥬 .
     1. ᬮ ।⢠  砫  .
        3120 -> 30620 (।⢠ ,  ࠧ)
     筮 뢠 ७,    ⠡쭮.
     2. ᭮ 䮭     ⨢ 540 (I ࠧ).
      ᭮x । 540/30620 -> 1.5%.
     ।⨥  䮭 ( 筮 ᯥ祭
⥫쭮 ।).
     3. II ࠧ 12330/30620 -  ਠ ਬ୮ 50%
( ஬諥 - ਠ).
     4.   =4700 .  xࠪ⨪ 䨭ᮢ
ﭨ । - ।騩 ਧ (  
ᬮ 믮 ந⢥ ணࠬ).
     4700 . -   ⠢騪 (3 )
                  1200
                   ⮬ = 1200
                 筮 ( ).
     ..    ।  । ।⢠
 䮭,   ⥫쭮.
     ஥ ।⠢  ᥩ ⥬ x᪮ 
- ᨭ᪨  - ᬮ७.
     ᭮ ।⢠ - ਠ - 襭 ந⢮
-   ..
     ࢨ 㬥 - ࠧ᪠  ⠬ ->  
⥫쭮. 
     ᪨  -  ⠫,  ᢥ 
ᨭ᪨ ⮬.
       - ⭠   ᨭ᪨ ⠬.
x⭮ -    **** - थ୮ ଥ.

     ᪨ .  ࠪ⨪  x
   ⮫쪮 饭  ᨭ᪨ ⠬,  
    ,  x⢥x ।.
       ᨭ᪨x x  ᮤন 
। (ਠ  ,  ਠ ࠧ -  
  ਠ   ᪮ ).
     ਬ,  饭 ᨭ᪮  ਠ
ਬ x᪨  05,   
⥫,  ⠫஢ , 뢠
⠬. ,  ࠢ, 㪠뢠    ⮢.
       ⮢   05   
05/1    05.1    05-1    祭

05/1    ਠ
05/2  㯭 䠡ਪ  騥 
05/3  稥 ਠ
05/4     ਠ
 㣨.
     롨  㦥  ᮡ ⭮
ந⢠   ⥫쭮.
     090 -  ⮢,    ࠧ த ,
᫨ 㦭  ⨪.
     ஬ ⮣      ⠫஢, ᫨
뢠     () ਠ. 
⠫஢  뢠 ᪨,  ᠬ 
᪨ ⮬.
     ਬ, ᪨   05   ࠪ⨪
窨 ᪫᪮ ,  뢠  
 ਠ, 㯠饣  ।⨥. 
      ⫨稥  ᨭ᪮   ᪮ 
 ਬ ⢥ ⥫ (  ᨭ᪮ -
⮫쪮  ࠦ).
      窨 -  ᭮x ।.
     ࠡ⭠  - 楢    ࠡ祣
(ᨭ᪨  70),   ࠢ ⮫쪮 죨.  
⭮-⥦  -   뢠 
 䠬.
      - 樮  (᪨    70).
      ᨭ᪮   易⥫쭮
ᮮ⢥⢮ ⮣  ᪮ , ⠪  
 㣮    ᭮ x  x  ࢨx
㬥⮢. 
     ୠ쭮-थୠ ଠ - ࠫ쭮  ᨭ᪨
  ᪨  (. x).
     1. 㯫 -> x थ (. x थ 
x ॡ).
     窠 ᪫᪮  ( ਠ쭮 ⢥⢥
): 
*********************

     窨   ਠ쭮 ⢥⢥ . 
᭮ 祪 ⠢ ⭠   
ਠ - ᪨  .
     ᪠ ⭠ 
****************

     㦭 ᮡ  窨   ९  
(⮫쪮  窨)  . ⥬  ⮣. ⮣
᪨x ⥩  ᮩ  १⠬
ᨭ᪮    05 (.   
ᨭ᪮ ).

     ࠦ.
     1.  ⪨ x⢥x ।  ﭨ 
1.10  x᪨  (. 㬥). ( ⨢
-   ਡ,  . /⨧   ࠧ訫
    02,     ⨧  ࠧx
x). 
************

     2.  ᨭ᪨ ,   x ⪨
।  砫  (. ᫥ ࠭).
*************

     3.  㭠  x⢥x 権 ॣ஢
x⢥ 樨,      .
 ⮣  ୠ ॣ樨 x⢥x 権.
஢   㬥
**************

     4.  x⢥ 樨  ᨭ᪨x x.
뢥 筮 ᠫ줮.

     5. ⠢    ᨭ᪨ ⠬. 

     6.  x᪨    ⭮
ਮ. 

