
               x ।
     ଠ⨢ 㬥.
     1.  .
     2.   㦥x ஢x.
     3. ࠢ x ⮢  த 宧⢥,
        ⢥ত ᡠ   30 ᥭ 1987. N 2 
        ﬨ, ᥭ묨 쬠 ᡠ   
        26  88. N 150,  9 ﭢ 89. N 176,  
        31  89. N 211,  7  90. N 278
        ⥭ ଠ⨢x ⮢    ,
        N 9-10, 1990. (   ﬨ).

     1.  ᮢx 権
     . ࠢ  ᮢ 権.
       㤠⢥ ।⨩ - 祭 
頥. 
      ⠭    ⢥砥  壠.
㤮  - , , ⪨, ᨣ. ᫨
⮣  -    ᥡ ⢥⢥. 襭
樨 -   ⠭   ,   ,
  (㪮⥫ +  壠)
  - ⮬  壠   죨  
  -  ࠭?  - ⠥ 뤠 ࠡ⭠ 
  - ⤠ 㪮⥫ - 죨 "".
     㪮⥫   ᯨ  ⮬,   죨
 ࠭,  .
     ࡠ - 2%  ᫥.
      壠 ⢥砥   -  ᯫ 襭,
㦭 㬠.

     ᪨        
50 ("").  ,  - 㢥祭   
(㯫), । - 뤠   .
      ன 樨 - 筮 ॢ   ⨥
壠,   ਧ樨  誨 
     .  ⮬  
          50                68
     (誨 -        ( 
      㯫)         ⮬)
          68                51    ᫥  
                                       
        ᪠  ਠ쭮
⢥⢥  -   ࠦ (. ):
(⨥  壠 易⥫쭮  ਥ  ࠡ
, ⠢   ਠ쭮 ⢥⢥)
          84                50   ⠭ 稭
                                     
     ᫥ ⮣,   ⠭ (ਬ,  
) 
          72                84
   (饭 ਠ쭮
    ࡠ)
      饭  ஬
          50                72
        ( 70                72)
         㤥ঠ  ࠡ⭮ 

     㯫    ଫ 室묨 ᮢ묨
थࠬ, ⨯  N -1 (. 㬥). 易⥫쭮
뢠  壠஬  ஬, 믨뢠 ⮫쪮
 壠.
     뤠    ଫ 室 थ஬,
⨯ ଠ N -2 (. 㬥).   㪮⥫ - 
ਪ 뤠 죨 ->  壠.
        ⠢ ᮢ   
. ᮢ  ଫ 筮  .
    ஬.   ⠥  , 
ன  (뢠)    ࢨ 㬥⮬
।  壠,  ᯨ뢠  ᮢ
. 
     ࠡ⭠  -  3  (⮪   ),
 ஢ - 㬬  । ⪠,  宧⢥
室 ( 10 ).
     ⮪ ண  ( ᮣᮢ 㪮⥫ 
)  50  2000 .
     㥬 ⮪  ࠧ蠥 ࠭  
⮫쪮 ⨢ (, ਬ,   ࠢ 
    ᮮ⢥ ᫥).
     ⮡  稭 ஢ ⪠,
室 ⠢ ᭮  ⢥न   .
      ७ - 뤠 ࠡ⭠  㣮 .
     ᫨   ᥡ -   ᠤ,    
।  ਡ뫨.

     㬥: 1/ 室 ᮢ थ,
                2/   (  १ 3-5 ),
                      ⮫쪮  , ᫨
                    壠 = ,  易⥫쭮
                   . 
       -  ࠢ ( ),   室
 室 थ ࠢ  ᪠.

     2.    묨 栬
     ᪨    묨 栬  
 71 ("  묨 栬").   ,  
  ᠫ줮 (70 - , ⮦  ᠫ줮):
     줮   -    殬.
     줮  । -   ।⨥.
     뤠     ஢ 
⢫  ᭮ ஢筮 㤮⮢७ 
室 ᮢ थ,  ஬ 㪠뢠 ᫥
஢ 
          71                50
     ( 죨  )
     뤠     宧⢥ 㦤 ந
⮫쪮 栬, 騬 ࠢ   죨  .
᮪  ⢥ত 㪮⥫ ।.
     묨 栬   ⮫쪮 , 騥 
ᯨ筮 ⠢ । ( ) - 㪮⥫ 
 ਠ쭮 ⢥⢥ 殬,    ᯨ᪥.
     ⭮  易   室 祭
: 
  - ஢   祭 3  ᫥ 砭
஢, 
  - , 稢襥 죨  宧⢥ 㦤,  祭 15
   祭 .
      ଫ   ᮢ   ਫ
⢥ত 㬥⮢:
  - ⮢ 祪,
  - ⮢ ,
  - -஦  -⮢ (ᨮ ᡮ,
                                                ⥫), 
  - ⠭  ஦  ⨭  ..
     쭮 ப ⭮ . ஢  ᢮
, ⮬ ।⠢ 㬥.
      ᮮ⢥⢨   樥 㪮⥫  ࠢ
ࠧ  ஢ 室  ।⠢塞
㬥⮢, ᫨ 室 ந  ।  
ᤥ 壠ਥ .  ⮬ 砥  ਥ 
஢ ஢  ᤠ  壠 ⮫쪮
ࠢ쭮 ଫ ஢筮 㤮⮢७ ( 
騩 ਪ 㪮⥫)
     ᮢ  - . 㬥
     ஢筮 㤮⮢७ - . 㬥.
     ஦,  -  । ⠭  (
ᯥ樠 ଠ⨢).

     ஢  71 :
     ᮤ  㬬  㣠᪨ 
ࠦ ᫥騬 ﬨ:
          05  .          71  ਮ⥭  ⠢
         ⮬ ᫥                ਠ 業⥩ 
        ࠭ᯮ                뤠   㬬
        室
          26                71  室  ஢
       ⮬ 㦥 ᯨ뢠        ⨢-ࠢ᪮
        20                    ᮭ ()  易
                                     ⠭  
                                  㤮 ( । ).
      襭 ⨢ (ᮢ)  ஢ 
    ਡ뫨  ,  ࠧ 㣮
஢: 
          80 (87)           71
          26                71   ਮ⥭ 
                                   ।⨩  ,
                                   楫᪨ ਭ⥩,
                                   ୮ ⮨  2.

     3.  権  ⭮   
      ࠭ ᢮  । ।
।⠢ ࠢ     . 
   뢠  ᭮ ᫥ 㬥⮢.
     1/.   ⨨   ⠭ ଥ (
,       ࠩ ᪨ , 
㤠⢥ -  ࠩ).
     2/. 㬥  ᮧ । ( ᮮ⢥饣
ਪ, ⠭, ᯮ殮 ࣠, ਭ襣 襭
 ᮧ ।  ᮮ⢥⢨  ।⠢ 
ࠢ 뢠 ।⨥ - 騬 ࣠ﬨ,
ࠩᯮ). 
     3/.   ⢥ত ⠢ ( 
।⨨) ॣ饩 ࣠樨.
     4/. 窠  ࠧ栬 ᥩ ( 㪮⥫ 
 壠 ७ ਠ쭮)  ᪮  
 , ६  짮 
饩 ࣠樨 (   +  饩
࣠樨). 
       ࠢ   騥 ࠭ ࠭祭 
롮 ⤥  ⮢.  ⮢ ।
஭ ᠬ⥫쭮  .  ࠭祭  ਥ
 㬥⮢  ᨬ  㬬.
      ࠭ ଠ - ⥦ 祭,
⥦ ॡ.
      ᪨ 樨 ஢  㬥⠬
ᯥ樠쭮 ,  믨뢠  ।⠢ 
० .

      ⥦묨 祭ﬨ
     ⥦ 祭 ਬ ⨯  N 0401/002.
   祭 ⮢   㣨, 
।⥫쭮  ⮢஢   ,  ⠪  
ᮢ ⥦.
     ⥦묨 祭ﬨ 稢 ⠪ ⥦
  -  室 ,
  - ࣠ 樠쭮 客,
  - ࠡ⭠ , ᫥  ᡥࡠ  ..
     ⥦ 祭 ।⠢ ᮡ 祭 
। ᫨  㬬  ᢮ ⭮
   㣮 ।.
        ()  -  ᨬ 
 ( 頥  ⠬).
      ࠧ  ஢쭮 ⥭ (⮫쪮 ).
      塞  ⭮  㬬  
᫥騥  壠᪮  (⥦묨 祭ﬨ)
     1/        76                     51
        ࠧ   ।      ।ࠬ, 
        (᫨  ᪮쪮,      뫨 
        ४ 
        )

     2/        60                     51
          ⠢騪

     3/        61.1                   51
          ᠬ         ᫥  ⠢騪
        .1 -   뤠   (稪)
        ᠬ ( ᫨)
               61.2                   51
         .2  祭
        ᠬ
     ( 祭  ⠢  62  -  
㯠⥫ﬨ  稪 -    ਭ⨨  ᭨).

      祭   ।
               51                     62
     ᫥ 砭 ࠡ    ⨨
               62                     46

     塞 ⥦ 祭 ()
         ᢮ ᯮ᪨  (ࠧ
 ⥦ 祭   - 祭 ⥫쭮
ᬮ). 
       砥 "।"  . ⮬   ᢮
 ,      ⥪ -  ᯮ᪨
 .
     ।⥫  -  த.
      (䨭ᮢ ) - 㣮த.
       (㧭)     ᯨ
ਣத᪨ ⮢.
      :
      201791  - ﭭ  ⤥ , 
     . 14         ।⨥.
       ࠡ⭠   ᡥઠ - ⮦
㦭  .
     । 2  -    䨭ᮢ ࠢ
 , ⮬ 2 ப (室 -  ,
ᥬ  - 㣮 ).
   
      ⥦묨 ॡﬨ
      ଠ 0401001.
      ⥦묨 ॡﬨ ந 
।ﬨ  㦥 (饭) ⮢, 믮
ࠡ  㣨. (।⥫    - !)
     ⠢騪  稪  ᭮ 㧮x 㬥⮢
 ⮢  祭x ࠡx 믨뢠 ⥦ ॡ
 ᤠ x  ᢮   "" ( 砥 " " 
⠢ ⮢  믮 ࠡ  㣨),  
 ப ᪮ : 1    㧪 
믮 ࠡ.
     ⥫騪, 稢  ⥦ ॡ, 業
 ( ᮣᨥ   )  ⪠뢠  .
     業 ॡ   ᫥騬 (筮
㤠⢥ ।⨥)  ।⥫.   
浪 ᫥饣 業 ⥦ ॡ 稢 
祭 樮    x 㯫  
⥫騪 (  訢,  ᮣ, ⮬᪨).
      祭 3 ,    㯫, த 
த ⥫騪  ⪠   
믨᪮-  ⪠  業, ⨯ ଠ 0401004
(ᮮ⢥⢨ ⮢, ᮮ⢥⢨ , ⢮  .)
       祭   ⪠  業 㬬
⪠ ⠭  ⮬  ⥫騪,  ண
뫠 ந  ॡ - ⮬᪨  ࠥ
 ⮣,  ࠢ (筮  㤠⢥묨
।ﬨ). 
      x  浪 ।⥫쭮 業 ⥫騪
 3  (த)  2  (த)  
 ⪠  業,    㯫 ⥦
ॡ (  㪨,   ⨯ ଥ).
      x 㪮⥫   㢥 ப
業 ⥦ ॡ  10 .
      祭 ப 業, ᫨ ⪠   
᫥,  ⮬᪨  죨  
⥫騪 稪.
     (⪠ - 㦥 뫮 祭  ࠢ . ࠭⨨?)

     1/. 塞 ஢筮 㤮⮢७ (  ⮫쪮
 x  뤠 죨  ஢). 
ଠ N 288.
     2/. ᮢ  (ࢨ 㬥).
     ᫨  ஢  x , 
⠢ ᪠ .    -
९   ண  ( ᠫ줮 砫쭮 +
,    ࠧ).

          묨 栬 
         1990. (  71)
                                             ଠ -5

                         71        71          71
-----------------------------------------------------------------
 N | |줮   |뤠  |室    |.|줮
/|  ..  |砫-  | -|                 |-|筮
   |        |      |     |                 |. |
   |        |         |        |                 | |
   |        |---------|--------|-----------------|      |--------
   |        |- |- |N  |-|N  |-|-|  | 50 |- |-
   |        |-|-|-|  |-|-|- ||(70)| |
   |        |.|.|-|  |-|-|-|䮭-|㤥.|.|.
   |        |।|- || 50 |||⢮| | /|।|-
   |        |-|-| |    | | |  |87| /|-|
   |        |||   |    |   |05 | 26 |80|(51)||
   |        |71|71|   |    |   |   |    |    |      |71|71
---|--------|----|----|---|----|---|---|----|----|------|----|----
1..|        |    |    |   |    |   |   |    |    |      |    |
23 |娯| -  | -  ||12.0|.| - |12.0| -  |   -  |  - |  -
   | ..   |    |    |N 4|    ||   |    |    |      |    |
   |   .    |    |    | |    |N28|   |    |    |      |    |
   |   .    |    |    |16.|    | |   |    |    |      |    |
   |   .    |    |    | 10|    |16.|   |    |    |      |    |
   | 䠬.|    |    |   |    | 10|   |    |    |      |    |

   |⮣   | -  | -  |   |12.0|   | - |12.0| -  |   -  |  - |  -

     ⮣  ⠬    ᢥ७.  .

     3/. ⠢塞 ⥦ ॡ, ଠ 0401001 (
  ). ଠ  ᫥ -  ᠬ ᭨
죨. 㦭 ⪠  .  塞.
     4/.   ⪠  業 0401004.
           ᮢ  (⢥⢥ ࠭, 
 ⠢  ⥬ ).
     ᫨  祭 - "ਠ ",  業 襫,
죨 ᫥. 襫    - ⥭.
     
      ।⥫쭮 業
     -  砫    \   ᫨  ⪠뢠  業, 
     -  砭 /   १ 3  죨 
                          ⠢騪.

      㬥⠬, 묨 ଫ 樨  ⭮
 (⥦ 祭, ⥦ ॡ  .). 
     ᯨ뢠    ।⢠.
     㯫  뤠 , 易
뤠 । 믨   ⭮  (
ਫ 㬥⮢).
     믨᪠ -     ⭮  ।
 .    ࠧ: ⮬᪨ ,
, , 筠 ଠ (  ਬ塞 孨).
     
                  믨᪠ 
-------------------------------------------------------------
  ஢   | ।       | ⮪  砫
                 |(  믨)|     
-------------------------------------------------------------
16  1990.|  11  1990.   | 27108-25
                 |                      |
  430502

      樨      01 (02,03 -  権)
      㬥   150
                   4
      
                  -    ( ⮬ 㬥    - 
                             訬)
     ।            1600 (  㯨   )
     ⮪   : 28708-25.
       51 ஥ ᪨  (⠢
    51).

         権  ⭮   
                 1990. (  51)
	                                 ଠ -4
					
-----------------------------------------------------------------
  N  | |   N    | ঠ          |室|室|⮪
 / |믨|㬥-|  樨           |      |      |
     |   |,᫮|                     | 51 | 51 |
     ||   |                     |      |      |
-----|-----|--------|---------------------|------|------|--------
     |     줮  1.10                 |室 - |26000
     |     |        |                     |,  -|
     |     |        |                     |⨬  ()
 1-5 | 3.10|⥦.|窠  ॠ樨|  87|      |
     |     |祭.|㦭 㤮- | 1800 |      |
     |     | N 7  |                  |      |      |
     |     | 2.10   |                     |      |      |
 2-9 | 3.10|⥦.|᫥ ⮡ |      |  60|.
     |     |祭.| ॢ ਠ-|      | 1530 |.
     |     | N 8  |                  |      |      |⮡
     |     | 3.10   |                     |      |      |
 3-10| 3.10|易.-|祭 㤠  -|  90|      |
     |     |祭.| (㢥. .  |340000|      |366270
     |     |        |, 90 - 㢥.|      |      |
     |     |        |  ।)     |      |      |
 4-11| 4.10|⥦.|᫥ ⠢-|      |  60|
     |     |ॡ. | 襭 . |      |340000|26270
     |     |  3.10|(᭠)       |      |      |

    =  +  - x

 5-14| 5.10|⥦.|窠  饭|  46|      |
     |     |祭.|⨢ ""-| 1260 |      |27530
     |     | N 8  |ਠ (ॠ) |      |      |
     |     | 4.10   |                     |      |      |
 6-17| 9.10|室.|祭 죨     |      |  50|
     |     |ᮢ|⭮    |      | 300  |
     |     |थ   |ࠡ    |      |      |
     |     |N 40  |祪 N 051967        |      |      |
     |     | 9.10   |                     |      |      |
 7-18| 9.10|⥦.|᫥ ࠡ.|      |  70|
     |     |祭.|  ᡥࡠ   |      |  20  |27210
     |     | N 10 |           |      |      |
     |     | 8.10   |                     |      |      |
 8-20|11.10|⥦.|᫥  |      |  68|
     |     |祭.|ࠡ⭮     |      |  55  |27155
     |     | N 11   |  ᥭ   |      |      |
     |     | 10.10|                     |      |      |
 9-21|13.10|⥦.|᫥ ࣠  |      |  69|
     |     |祭.|.客 -|      |46.75 |27108.25
     |     | N 12   |客   ᥭ- |      |      |
     |     | 10.10|                |      |      |
10-24|16.10|⥦.|᫥ 稪|      |      |
     |     |祭.|  -|  46|      |
     |     | N 150  |  믮 |354600|      |381708.25
     |     | 15.10|ࠡ      |      |      |
     |     |        | N 25/07             |      |      |
-----------------------------------------------------------------
     ⮣:                               |697660|341951.|381708.
                                                      75      25

    =  + 㬬  - 㬬 

     ⮣ ⮢  ⠬    ᢥ७. .

     1.  㤮  ஫     .
     2.   ᯮ짮  ⠢  
 .
     㯯㥬, ਬ,  60
            ᫥          蠥
             襭             ⢮ ᥩ
                          
                    ⠢騪
                    (뫪  )
        46
        樨    祭 죨
                     稪
     ,   㯯஢ - 襬 ⤥쭮. :
         ⮣ ⮢  ⠬    ७ᥭ.
