dg VXmXm ewja BpÝñQ>Q>çyQ>_Yrb emókm Zr W S>rMm D$g {nh$m da Pmboë`m n[aum_ `m{df`r Ho$bobo gìh}ju Am{U Zm X{dbobr {Z[ajUo VgoM H$amd mmr Cnm moozm dg

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1 dg VXmXm ewja BpÝñQ>Q>çyQ>_Yrb emókm Zr W S>rMm D$g {nh$m da Pmboë`m n[aum_ `m{df`r Ho$bobo gìh}ju Am{U Zm X{dbobr {Z[ajUo VgoM H$amd mmr Cnm moozm dg VXmXm ewja BpÝñQ>Q>çyQ>_Yrb lr. ~r.em. ndma, d[að> emók Am{U à_wi, D$gamoJemó {d^mj; S>m. E, S>>ãby. ndma, Vm {ÌH$ A{YH$mar, H ${f gwú OrdemÌ {d^mj Am{U S>m. Or. Eg. H$moQ>{Jao, emók, D$g amojemó {d^mj `m Zr nwuo {OëømVrb lr {^_me H$a g gm H$m {b. Am ~ojm d Am{U {d Zha g gm H$m {b. `m H$maImÝ m À m H$m` joìmv D$g {nh$m da W S>r wio Pmbobm n[aum_ `m{df`r gmia H$maImÝ`mÀ`m eovr ImË`mVrb A{YH$mè`m g_dov {XZm H$ 12 \o$~«wdmar amoor gìh}ju nwu Ho$bo. àë`j {nh$ nmhurà`m doir `m emókm Zr H$maImÝ`m Mo A{YH$mar Am{U D$gH$ar eovh$ar `m Moer g{dñva MMm Ho$br. Ë`m~m~V {Z[ajUo Am{U {nh$mmo Pmbobo ZwH$gmZ ^ê$z H$mT>Ê`mgmR>r eovh$ar ~ Yw Zr H$amd`mÀ`m Cnm``moOZm `m~m~v Ahdmb Imbrbà_mUo. _hmamï >mv ` XmÀ`m {hdmir h Jm_mV hdomo Vmn_mZ OmñV H$mbmdYrn`ªV H$_r am{hbobo AgyZ H$mhr ^mjmv Vmn_mZ gamgar {H$_mZ Vmn_mZmnojm H$_r Zm X{dbo Jobobo Amho. ` XmÀ`m W S>rMo AmUIr EH$ d {eîq>ç åhuoo H$mhr ^mjmv gh$mir W S>rÀ`m doir dmaohr dm{hbo hmovo. Ë`mM~amo~a, `m {hdmù`mv AmÐ VoMo hdovrb à_mu AË`ën Amho; Ë`m_wio AndmXmË_H$ ñdê$nmv YwHo$ hmovo.\o$~«wdmar _{hý`mv 8 Am{U 9 VmaIog hdomo Vmn_mZ H$mhr ^mjmv 3 g J«o nojm H$_r hmovo. VgoM 9 \o$~«wdmar amoor gh$mir D$g VgoM BVa {nh$m À`m nmzm da H$mhr ^mjmv ~\ $ O_m Pmë`mMo {ZXe Zmg Ambo Am{U {Xdg^a W S> dmam dmhmv hmovm. `m hdm_mzmà`m n[apñwvrmm {dnarv n[aum_ D$g{nH$m da _mor>çm à_mum da Pmbobm Amho. W S>rMm {dn[av n[aum_ : {nh$mmr nmzo gwh$uo/dmiuo ~±S>oS> Šbmooam grg

2 W S>rMm n[aum_ : {nh$mmr nmzo Om ^ù`m a JmMr hmouo, nmzmmo Q>moH$ gwh$uo/dmiuo dmt> Iw Q>Uo emókm Zr Zm X{dbobr {Z[ajUo Imbrbà_mUo 1. gmia H$maImZm gwê$ Pmë`m Va D$g VmoS>Ur H$ê$Z amiboë`m ImoS>dm {nh$m V (2 Vo 3 _{hý`mmo {nh$) W S>rMm {dn[av n[aum_ bjur`[aë`m {XgyZ Ambobm Amho. gmv \o$~«wdmar 2019 n`ªv {nh$mmr nmzo Om ^ù`m a JmMr hmouo,nmzmmo Q>moH$ gwh$uo/dmiuo, dmt> Iw Q>Uo BË`m{X bjuo {XgV hmovr. ZD$ \o$~«wdmar amoor Vmn_mZ IwnM H$_r Pmbo Am{U Ë`m{Xder gh$mià`m doir OmoamZo W S> dmao dm{hbo Ë`m_wio {nh$m da \$mam A{Zï> n[aum_ Pmbm. {XZm H$ 10 \o$~«wdmar amoor D$gmMr nmzo gwh$bobr AmT>iyZ Ambr Va {XZm H$ 11 amoor D$g{nH$mMr gd nmzo dmiyz Jobr. 2. W S>rMm n[aum_ hm D$g{nH$mÀ`m nmzmnwavmm _`m {XV AgyZ dmibobo nmojo ghonuo CngyZ `ovmv. _mì, CgmÀ`m nmo½`mvrb dmt>umam H$m ~ gwpñwvrv Amho. ~oq>mvrb _wio H$_r Agbr Var {Od V AmhoV. 3. Á`m D$geoVmÀ`m g^modvmbr dmè`mg AS>Wim Amho, Ë`m{R>H$mUr nmzo gwh$ê`mmo Am{U dmiê`mmo à_mu H$_r Amho.

3 4. `m Jmin h Jm_mg V`ma Pmboë`m _mor>çm CgmVXoIrb H$mhr ^mjmv CgmMo dmt>çmdarb nmzo dmibobr AmT>ibr. 5. nmmq> AmÀN>mXrV ImoS>dm {nh$mg {OWo nmê`mmm VmU {Xbobm Amho, Aí`m {nh$mv nmzo dmiê`mmo à_mu OmñV Amho.nmZo dmiê`mmr g_ñ`m nmmq> R>odboë`m eovmnwavr _`m {XV ZgyZ nmmq> Z R>odboë`m D$g{nH$mV XoIrb AmT>ibobr Amho, na Vy D$g nmzo dmiê mmo à mu H$ r Amho. 6. Á`m {nh$mg dma dma qh$dm ZwH$VoM qgmz Ho$bobo Amho, Aí`m eovmv W S>rMm n[aum_ H$_r Amho, `mcbq>, Á`m ImoS>dm {nh$mg nmê`mmm VmU {Xbobm Amho; Ë`m{R>H$mUr {nh$mmr nmzo dmiê`mmo à_mu OmñV Amho. 7. gd M D$g OmVr_Ü`o W S>r_wio ZwH$gmZ Pmë`mMo AmT>ibo. H$moE 0265 Am{U H$mo `m OmVrMo ImoS>dm {nh$mv ZwH$gmZrMo à_mu BVa OmVtnojm OmñV Agë`mMo AmT>ibo. m XmoZ OmVrn H$s H$moE 0265 m OmVrV {Vd«Vm A{YH$ Amho. 8. AmS>gmbr h Jm_mV bmjds> Ho$boë`m D$g {nh$mv VgoM `m h Jm_mV amiboë`m ~ouoimos>dm {nh$mv W S>rMm n[aum_ AË`ën à_mumv Amho. `m {nh$m _Ü`o AmÎmmn`ªV nmzo Om ^ir hmouo qh$dm nmzm Mr Q>moHo$ dmiuo BVH$mM n[aum_ {XgyZ Ambm. 9. O{_ZrÀ`m C M Am{U gib ^mjmv W S>rMm n[aum_ dojdojù`m ñdê$nmv {XgyZ Ambm. n[aum_mmr {Vd«Vm C M ^mjmv AgUmè`m D$g{nH$mV OmñV Amho. 10. D$g~oQ>m Mr CnQ>Ur H$ê$Z VnmgUr Ho$br AgVm Ago {XgyZ Ambo H$s ~oq>m _Ü`o ZdrZ _wio H$_r à_mumv AmhoV; nu Agbobr _wio {Od V AmhoV. 11. nmq>nmur qgmz nõvrv Agboë`m D$g{nH$m V n[aum_mmr {Vd«Vm {R>~H$ qgmzmimbr Agboë`m {nh$mnojm H$_r AmT>ibr. 12. ^mar O{_ZrVrb D$g{nH$mV hr {dh $Vr hbš`m O{_ZrVrb D$g{nH$mnojm H$_r à_mumv AmT>ibobr Amho. VgoM Á m O{ ZrV MwZIS>rMo à mum OmñV Amho, Ë m O{ ZrVrb {nh$mv nmzo dmiê mmo à mu OmñV Amho. 13. H$_r n[aum_ Pmboë`m D$g {nh$mv nmzo dmiê`mì`{v[aº$ nmzo Q>moH$mÀ`m ^mjmv dmiuo, nmzo gwahw$vuo, nmzo Om ^ir hmouo Am{U dmt> Iw Q>Uo BË`m{X bjuo {XgyZ Ambr. 14. D$g {nh$mì {V[aº$ H$m, ~moar, H$qbJS> Am{U H$mH$S>r m bhmz d mv Agboë m {nh$m da XoIrb nmzo dmiê mmr bjuo {XgyZ Ambr.

4 emór` H$maU{ m gm: AVr W S>r (Vmn_mZ 5 0 gopëg`g nojm H$_r hmouo) d Ë`mMm OmñV H$mbmdYr, hdovrb H$moaS>onUm Am{U W S> d H$moaS>o dmao `m_wio nmzm Vrb noer {ZOud hmovmv d Ë`m {ZOud ^mjmv àh$meg íbofummo H$m` hmov Zmhr. Ë`m_wio Vmo ^mj nm T>am qh$dm {hadq> {ndigam amhvmo. nmo½`mvrb nmzmmm {ZOud Pmbobm ^mj gs>vmo Am{U VXZ Va dmivmo. hdm_mz ~Xbm_wio Pmbobr hr em[a[ah$ {dh $Vr Amho. hr {dh $Vro g_ñ`mj«ñv nmzmnwavrm _`m XrV amhrb, Ë`mMm g gj BVa nmzmda hmouma Zmhr. VgoM Vmn_mZmV dmt> Pmë`mZ Va hr g_ñ`m g nob. `m{edm` AmS>gmbr h Jm_mVrb {nh$m_ü`o AmUIr H$mhr {XdgmZ Va CgdmT>çmÀ`m H$modù`m (1, 2 Am{U 3 Z ~aà`m nmzmda) 2 Vo 3 B M ê $XrMo AmS>do nå>o CgmÀ`m g_mz C Mrda AmT>iyZ `oê`mmr eš`vm Amho. `m {dh $Vrg ~±S>oS> Šbmooam grg / H$moëS> Šbmooam grg / H$moëS> B Owar Ago åhuvmv. ~±S>oS> Šbmooam grg / H$moëS> Šbmooam grg / H$moëS> B Owar/ nmzmdarb nm T>ao qh$dm {hadq>-{ndiga nå>o hr {dh $Vr H$moUVmhr amoj qh$dm {H$S>rMm àmxw^m d Zmhr, Ë`m_wio Ë`mMm àgma dmt>uma Zmhr. `m {dh $Vr_wio qh$dm g_ñ`o_wio {nh$mmo H$mhrhr ZwH$gmZ hmouma Zmhr. nmzmdarb nå>o ho g_ñ`mj«ñv nmzmnwavom _`m XrV amhvrb. Cnm``moOZm 1. gmia H$maImÝ`mV\}$ H$m` joìmvrb à^mdrv Pmboë`m joìmmo gìh}ju eovr ImË`mVrb H$_ Mmè`m H$Sy>Z VËnaVoZo H$ê$Z `mdo. 2. nwu nuo nmzo dmiboë`m {nh$mmm ImoS>dm amiê`mg hah$v Zmhr. dmiboë`m D$g{nH$mMr H$mnUr O{_ZrbJV YmaXma {dù`mà`m qh$dm IwanrÀ`m ghmæ`mzo bjom H$amdr. 3. nrh$ H$mnUrZ Va H$mnboë`m ~oq>m da/ ~w Ü`m da H$m~]S>o{P_`wº$ ~waerzmeh$mmr (CXm. ~m{dñq>rz )Am{U B{ S>m³bmo{àS> m {H$Q>H$ ZmeH$mMr (~mdrñq>rz, 10 J«+ B{ S>m³bmo{àS> 17.8 % Mo, 3 { br à{v 10 {bq>a ) \$dmaur H$amdr. 4. {Z`_rV IV_mÌoì`{V[aº$ EH$ar 100 {H$bmo `m à_mumv `w[a`m `m ZÌ`wº$ IVmMr OmXm _mìm eouivmv AWdm H $nmoîq> IVmV {_giyz O{_ZrV Úmdr. 5. nmmq> amiboë`m eovmv nmmq>mda `w[a`m (EH$ar 50 {H$bmo) Am{U qgjb gwna \$m ñ\o$q> (EH$ar 50 {H$bmo) eouivmv AWdm H $nmoîq> IVmV {_giyz Kmbmdo. nmmq> bdh$a Hw$OÊ`mgmR>r nmmq> Hw$O{dUmao {OdmUy (Ðdê$n ñdê$nmvbo 1 {bq>a qh$dm KZê$n ñdê$nmvbo EH$ar 4 {H$bmo `m à_mumv) eouivmv AWdm H $nmoîq> IVmV {_giyz nmmq>mda Kmbmdo. 6. {nh$mmo d` 2 Am{U 3 _{hzo Pmboda D$g {nh$mda Ðdê$n ñdê$nmvrb _w»` VgoM gwú_aþðì``wº$ Ðdê$n IVmMr \$dmaur H$amdr.

5 7. nmmq> Hw$Å>r Ho$boë`m ImoS>ì`mV XmVoar Hw$idmZo qh$dm ~irzm JamZo O{_Z ^wg^werv H$amdr.[aOaZo ^aur/ _mor>r ~m YUr H$ê$ Z`o. _mor>r ~m YUr H$amd`mMr Agob Va Vr {nh$mmo d` 3 Vo 3.5 _{hý`mmo PmbooZ VaM H$amdr. 8. Á`m {nh$mmr nmzo dmibobr ZmhrV Aem {nh$m da _w»` VgoM gwú_aþðì``wº$ Ðdê$n IVmMr {e\$maerà_muo \$dmaur H$amdr.g {Ð`, O {dh$ Am{U amgm`{zh$ IVm À`m _mìm ImoS>dm VgoM bmju {nh$mg {e\$maerà_muo qh$dm _mvr n[ajum da AmYm[aV Úmì`mV. 9. Á m eovh$è m H$S>o {dhra AWdm ~moaadobmr gw{dym Amho Ë m Zr ZXrVrb nmê meodor {dhra AWdm ~moaadobà m nmê mm dmna qgmzmgmr>r H$amdm. 10. MwZIS>r`wº$ O{_ZrV Ho$dS>çmMr VgoM W S>r_wio dmiê`mmr g_ñ`m OmñV à_mumv AmT>iVo. hr g_ñ`m Q>miÊ`mgmR>r qph$, \o$ag VgoM _±J ZrO hr gwú_aþðì`o eouivmv {_giyz O{_ZrV ÚmdrV AWdm \$dmaurûmao ÚmdrV. mgmr>r ìhr Eg Am {Z{ V ëq>r m H«$moÝ y{q > Q>>Mm dmna H$amdm. 11. m nwt>rb H$mimV {nh$mg O {dh$ VgoM AO {dh$ VmU ghz H$aÊ mmr j Vm {nh$m Ü o dmt>{dê mgmr>r ìhr Eg Am {Z{ V dg V COm m H$m Q>mogmZ wº$ CËnmXZmMm dmna 5 { br à{v {bq>a nmur m à mumv $dmaurûmao Ho$ë mg CÝhmù mv OmñV Vmn mzmmm VgoM g ^mì {H$S>r Am{U amojmg à{vh$maj Vm dmt>ob. darb {Z[ajUo Am{U H$amd`mMr Cnm``moOZm `m~m~vmr _m{hvr H$maImÝ`mÀ`m eovr ImË`mVrb A{YH$mar, H$_ Mmar Am{U Á`m ^mjmv W S>r_wio D$g{nH$mMo ZwH$gmZ Pmbobo Amho Ë`m ^mjmvrb D$gH$ar eovh$-`m Zm nwadmdr, hr Z_«{dZ Vr. ({dh$mg Xoe_wI) g MmbH$, H ${femó d V ÌkmZ, dg VXmXm ewja BpÝñQ>Q>çyQ>, _m Oar (~w), nwuo.