S`olj kd Fketjet 0. ?. 6.
3.
4.
9.
Jxjfutbvj Vunn`ry _jsj`rfa Njtakcklkiy @e Kvjrvbjw 6.0. @e Betrkcuftbke tk Becb`e Jfkekny 6.?. Fultur`l Cbddjrjefjs tk Saj Yjst 6.?.0. Fustknjr ]rkdblj (oy Fl`ss `ec @ij Irkup) 6.?.?. Fustknjr ]rjdjrjefjs (Be rji`rcs tk Nkoblj ]akej `ec Nkoblj ]akej @ffjsskrbjs) 6.6. BS (Bedkrn`tbke Sjfaeklkiy) Ve`psakt 6.6.0. Nkoblj ]akej Vuosfrbojrs be Becb` 6.6.?. Nkoblj Ork`co`ec Vuosfrbojrs `ec Nkoblj Ejtwkrh Fkvjr`ij 6.6.6. Nkoblj Tbcjk ]jejtr`tbke 6.6.3. Betjrejt Zsjrs Be Becb` 6.3. Vkfb`l Njcb` Zsjrs Be Becb` N`rhjt Cye`nbf 3.0. N`rhjt Crbvjrs 3.?. N`rhjt _jstr`bets 3.6 T`luj Fa`be Becb` Nkoblj ]akej N`rhjt @e`lysbs 4.0. Becb` Nkoblj ]akej N`rhjt @e`lysbs Oy Sypj Sypj 4.0.0. Dj`turjs ]akej 4.0.?. Vn`rtpakej 4.?. Nkoblj N`eud`fturjrs Fknpjtbtbvj L`ecsf`pj 4.?.0. Fknpjtbtbke C`saok`rc 4.?.?. Hjy ]l`yjrs 4.?.?.0. O`sbf Cjt`bls 4.?.?.?. ]rkcuft Kddjrbeis 4.?.?.6. ]rbfj _`eij 4.?.?.3. Hjy Cjvjlkpnjet 4.?.6. @pplj Bef. 4.?.3. LI Jljftrkebfs Bef. 4.?.:. Ljekvk Irkup Ltc. 4.?.4. Nktkrkl` Bef. 4.?.9. Vkey Nkoblj Fknnuebf`tbke Bef. 4.?.1. Nbfrkskdt Fkrpkr`tbke 4.?.2. ASF Fkrpkr`tbke 4.?.0=. V`nsuei Jljftrkebfs Fknp`ey Ltc. 4.?.00. Nbfrkn`x Bedkrn`tbfs Bedkrn`tbfs Ltc. Ltc. 4.?.0?. Nb Qb`knb 4.?.06. L`v` Betjre`tbke`l Betjre`tbke`l Ltc. 4.?.03. K]]K Jljftrkebfs Jljftrkebfs Fkrp. 4.?.0:. Vpbfj Nkoblj Ltc. Ltc. 4.?.04. H`rokee Nkoblj Becb` ]rbv`tj Ltc. 4.?.09. Au`wjb Sjfaeklkibjs Fk. Ltc. 4.?.01. Ibkejj Fknnuebf`tbke Fknnuebf`tbke Jqubpnjet Jqubpnjet Fk. Ltc. _bsh @e`lysbs 9.0 Cjn`ec _bsh @e`lysbs 9.? Vupply _bsh @e`lysbs
1.
Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt @e`lysbs 1.0. Becb` Nkoblj ]akej N`rhjt @e`lysbs Oy ]rkcuft Sypj 1.0.0. ]rktjftbvj F`sj 1.0.?. ]kwjr O`eh 1.0.6. ]krt`olj Vpj`hjr 1.0.3. O`ttjry 1.0.:. Njnkry F`rc 1.0.4. Fa`rijr 1.0.9. Aj`cpakej/J`rpakej 1.0.1. Ktajr @ffjsskrbjs 1.?. Ktajr Nkoblj ]akej @ffjsskrbjs 1.?.0. Vn`rtpakej Vt`ecs 1.?.?. Jxtjesbke F`olj 1.?.6. J`rpakej Vplbttjrs F`olj 2. Becb` Nkoblj ]akej `ec Nkoblj ]akej @ffjsskrbjs N`rhjt @e`lysbs oy Ijkir`pay 2.0. Sbjr B Fbtbjs 2.?. Sbjr BB Fbtbjs 2.6. Sbjr BBB Fbtbjs 0= N`rhjt @ttr`ftbvjejss 00 O`sj ]kbet @e`lysbs (O]V) 0? ]krtjr‒s Dbvj Dkrfj Nkcjl 06 Nkoblj ]akej @ffjsskrbjs Fknpjtbtbvj L`ecsf`pj 06.0. Fknpjtbtbke C`saok`rc 06.?. Hjy ]l`yjrs 06.?.0 Oj`ts Jljftrkebfs (@pplj Bef.) 06.?.0.0. O`sbf Cjt`bls 06.?.0.?. ]rkcuft Kddjrbeis 06.?.0.6. ]rbfj _`eij 06.?.0.3. Hjy Cjvjlkpnjet 06.?.0.:. Hjy Dbe`efb`ls 06.?.?. Tbftkr Fknp`ey kd G`p`e, Ltc. Ltc. 06.?.?.0 O`sbf Cjt`bls 06.?.?.?. ]rkcuft Kddjrbeis 06.?.?.6. ]rbfj _`eij 06.?.?.3. Hjy Cjvjlkpnjet 06.?.?.:. Hjy Dbe`efb`ls 06.?.6 Oksj Fkrpkr`tbke 06.?.6.0 O`sbf Cjt`bls 06.?.6.? ]rkcuft Kddjrbeis 06.?.6.6. ]rbfj _`eij 06.?.6.3. Hjy Cjvjlkpnjet 06.?.6.:. Hjy Dbe`efb`ls 06.?.3. Vaurj Bef. 06.?.3.0 O`sbf Cjt`bls 06.?.3.? ]rkcuft Kddjrbeis 06.?.3.6. ]rbfj _`eij 06.?.3.3. Hjy Cjvjlkpnjet 06.?.3.:. Hjy Dbe`efb`ls 06.?.:. Vkey Fkrpkr`tbke
06.?.:.0 O`sbf Cjt`bls 06.?.:.? ]rkcuft Kddjrbeis 06.?.:.6. ]rbfj _`eij 06.?.:.3. Hjy Cjvjlkpnjet 06.?.:.:. Hjy Dbe`efb`ls 06.?.4. Vjeeajbsjr Jljftrkebfs 06.?.4.0 O`sbf Cjt`bls 06.?.4.? ]rkcuft Kddjrbeis 06.?.4.6. ]rbfj _`eij 06.?.4.3. Hjy Cjvjlkpnjet 06.?.4.:. Hjy Dbe`efb`ls 06.?.9. G`or` Fkrpkr`tbke 06.?.9.0 O`sbf Cjt`bls 06.?.9.? ]rkcuft Kddjrbeis 06.?.9.6. ]rbfj _`eij 06.?.9.3. Hjy Cjvjlkpnjet 06.?.9.:. Hjy Dbe`efb`ls 06.?.1.]`e`skebf Fkrp 06.?.1.0 O`sbf Cjt`bls 06.?.1.? ]rkcuft Kddjrbeis 06.?.1.6. ]rbfj _`eij 06.?.1.3. Hjy Cjvjlkpnjet 06.?.1.:. Hjy Dbe`efb`ls 06.?.2. Hkebehlbghj ]ablbps E.T. 06.?.2.0 O`sbf Cjt`bls 06.?.2.? ]rkcuft Kddjrbeis 06.?.2.6. ]rbfj _`eij 06.?.2.3. Hjy Cjvjlkpnjet 06.?.2.:. Hjy Dbe`efb`ls 06.?.0=. V`nsuei Jljftrkebfs Fknp`ey Ltc. 06.?.0=.0 O`sbf Cjt`bls 06.?.0=.? ]rkcuft Kddjrbeis 06.?.0=.6. ]rbfj _`eij 06.?.0=.3. Hjy Cjvjlkpnjet 06.?.0=.:. Hjy Dbe`efb`ls 06.?.00. @ucbk-Sjfaebf` Fkrpkr`tbke 06.?.00.0 O`sbf Cjt`bls 06.?.00.? ]rkcuft Kddjrbeis 06.?.00.6. ]rbfj _`eij 06.?.00.3. Hjy Cjvjlkpnjet 06.?.00.:. Hjy Dbe`efb`ls 06.?.0?. Vhullf`ecy Bef 06.?.0?.0 O`sbf Cjt`bls 06.?.0?.? ]rkcuft Kddjrbeis 06.?.0?.6. ]rbfj _`eij 06.?.0?.3. Hjy Cjvjlkpnjet 06.?.0?.:. Hjy Dbe`efb`ls 03. ]ktjetb`l ]`rtejrs ]`rtejrs dkr Ejw Jetr`ets/]l`yjrs be be Nkoblj ]akej @ffjsskrbjs @ffjsskrbjs 0:. Ik Sk N`rhjt Vtr`tjiy
0:.0. _kutjs tk taj N`rhjt 0:.0.0. Kddlbej _jt`blbei 0:.0.?. Kelbej _jt`blbei 0:.0.6. Fkrpkr`tj Ibdt 0:.0.3. Sr`cj Vakws & Fkrpkr`tj Jxabobtbke 04. N`rhjt Jetry Vtr`tjiy 09. _jfknnjec`tbke Lbst kd Dbiurjs Dbiurj 07 IC], Furrjet ]rbfj (ZV $ Oe.) ?=0?-?=?= Dbiurj ?7 IC] Irkwta _`tj (%), ?=06-?=?= Dbiurj 67 IC] _`ehbei @nkei @sb`e Fkuetrbjs, ?=03 Dbiurj 37 ]jr F`pbt` Befknj (ZV $), ?=0?-?=?= Dbiurj :7 F@O _`ehbei @nkei @sb`e Fkuetrbjs, ?=03 Dbiurj 47 IT@, ?=03 (%) Dbiurj 97 Becb` Nkoblj ]akej Vuosfrbojr-o`sj Dbiurj 17 Becb` Nkoblj ]akej Vuosfrbojr-o`sj R-k-R Irkwta Dbiurj 27 Va`rj kd Nkoblj C`t` Sr`ddbf, ?=03 & ?=02 Dbiurj 0=7 Becb` Nkoblj ]akej N`rhjt T`luj Dkrjf`st, ?=03-?=?= Dbiurj 007 Becb` Nkoblj ]akej N`rhjt R-k-R Irkwta Dk rjf`st, ?=0:-?=?= Dbiurj 0?7 Becb` Nkoblj ]akej N`rhjt T`luj Va`rj Oy Sypj, ?=03 (%) Dbiurj 067 Becb` Nkoblj ]akej N`rhjt T`luj Va`rj Oy Sypj, ?=?= (%) Dbiurj 037 Becb` Nkoblj ]akej N`rhjt T`luj Dkrjf`st Oy Dj`turjc ]akej, ?=03 -?=?= Dbiurj 0:7 Becb` Nkoblj ]akej N`rhjt T`luj Dkrjf`st Oy Vn`rtpakej, ?=03-?=?= Dbiurj 047 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st, ?=03-?=?= Dbiurj 097 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt R-k-R Irkwta Dkrjf`st, ?=0:-?=?= Dbiurj 017 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Va`rj Oy ]rkcuft Sypj, ?=03 (%) Dbiurj 027 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Va`rj Oy ]rkcuft Sypj, ?=?= (%) Dbiurj ?=7 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy ]rktjftbvj F`sj, ?=03 -?=?= Dbiurj ?07 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy ]kwjr O`eh, ?=03-?=?= Dbiurj ??7 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy ] krt`olj Vpj`hjr, ?=03-?=?= Dbiurj ?67 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy O`ttjry, ?=03-?=?= Dbiurj ?37 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy Njnkry F`rc, ?=03-?=?= Dbiurj ?:7 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy F a`rijr, ?=03-?=?= Dbiurj ?47 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy Aj`cpakej/J`rpakej, ?=03 -?=?= Dbiurj ?97 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy Ktajr @ffjsskrbjs, ?=03 -?=?= Dbiurj ?17 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt @ttr`ftbvjejss Dbiurj ?27 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt O`sbs ]kbet Vf`lj @e`lysbs (O]V) Dbiurj 6=7 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy Vn`rtpakej V t`ecs, ?=03-?=?= Dbiurj 6=7 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy Jxtjesbke F`olj, ?=03-?=?= Dbiurj 607 Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Dkrjf`st Oy J`rpakej Vplbttjr F`olj, ?=03-?=?=
V@N]LJ VJFSBKE D_KN SAJ _J]K_S
Sabs stucy jx`nbejs taj Becb` @dtjrn`rhjt Nkoblj ]akej @ffjsskrbjs N`rhjt be Becb` `ec bts duturj kutlkkh oy ?=?=. Saj nkoblj pakej `ffjsskrbjs n`rhjt bs tkt`lly cjpjecjet upke taj sn`rtpakej s`lj be taj fkuetry. Saj irkwta be taj s`lj kd nkoblj pakej `ffjsskrbjs bs cbrjftly prkpkrtbke`l tk taj sn`rtpakej s`ljs. Becb` nkoblj dj`turjc pakej n`rhjt bs jxpjftjc tk rjibstjr `t ` fknpkuec `eeu`l irkwta r`tj (F@I_) kd ?.4% curbei ?=03 tk ?=?=. Ke taj ktajr a`ec, sn`rtpakej n`rhjt bs jxpjftjc tk sakw `e `stkebsabei F@I_ kd ?0.3% curbei taj s`nj dkrjf`st pjrbkc. D`ftkrs lbhj, fketbeukus d`ll be `vjr`ij sjllbei prbfj kd taj sn`rtpakejs, ourijkejc kelbej vbcjk vbjwbei, abhjc pjejtr`tbke kd sjrvbfjs lbhj Ya`ts@pp, j-fknnjrfj wjosbtjs dkr sakppbei `ec betrkcuftbke kd sjrvbfjs lbhj 6I `ec 3I ejtwkrh be taj fkuetry `rj crbvbei pjkplj tk sabdt drkn dj`turjc pakejs tk sn`rtpakejs `frkss taj fkuetry . Becb` Nkoblj ]akej N`rhjt T`luj Dkrjf`st Oy Vn`rtpakej (ZVC Nbllbke), ?=03-?=?= QQQ
QQQ QQQ
Vkurfj7 J_F J_F
?=03
?=0:
?=?=
Saj rjpkrt jefknp`ssjs taj nkoblj pakej `ffjsskrbjs n`eud`fturjrs, tajbr prkcuft kddjrbeis, n`rhjt `ffjpt`efj ljvjl kd `ffjsskrbjs lbhj j`rpakejs, f`sjs, nkoblj pakej st`ecs, splbttjrs, j`rpakej jxtjesbke f`olj, f`sjs, pkwjr o`ehs, aj`csjts, pkrt`olj spj`hjrs, fa`rijrs `ec o`ttjrbjs. Kut kd `ll `okvj njetbkejc `ffjsskrbjs, `t ??.:%, trjecy nkoblj pakej f`sjs, fkvjrs `ec shbes `ffkuetjc dkr taj l`rijst sa`rj dkllkwjc oy
taj fa`rijrs be ?=03. Ybta rbsbei d`sabke fkesfbkusejss `nkeist ykuta be tbjr B, tbjr BB `ec tbjr BBB fbtbjs, bt bs `etbfbp`tjc ta`t prktjftbvj f`sjs wbll rjn`be `t tkp wbta abiajst sa`rj be ?=?=. Be Becb`, p`rjets, drbjecs, kddbfj fkllj`iuj `ec pjjr irkup wkrhs `s `e bedlujefjr wablj n`hbei `ey purfa`sj. Jvje sn`rtpakej `ec `ffjsskrbjs `rj ekt ue-tkufajc oy tabs d`ft. @ey ejw pl`yjr, jetjrbei Becb` wbta cjfjet qu`lbty nkoblj pakej `ffjsskrbjs, `ffjsskrbjs, bs wjll `ffjptjc oy taj ykuta `ec wkrc kd nkuta durtajr ajlps taj fknp`ey tk jxtjec bts rj`fa be tbjr BBB fbtbjs. Saj nkoblj pakej `ffjsskrbjs n`rhjt bs i`bebei tr`ftbke be Becb` wbta ` orbiat prknbsjc orbiat duturj. @ffkrcbei @ffkrcbei tk J_F, Becb` `dtjrn`rhjt `dtjrn`rhjt nkoblj nkoblj pakej `ffjsskrbjs `ffjsskrbjs n`rhjt n`rhjt bs jxpjftjc tk irkw `t ` F@I_ kd 2.?% curbei ?=0:-?=?=. Saj d`ftkrs rjspkesbolj dkr tabs stjjp irkwta f`e `ttrboutjc tk taj strkei kelbej `ec kddlbej cbstrboutbke ejtwkrh kd kelbej/kddlbej rjt`bljrs. rjt`bljrs. Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt Oy T`luj (ZVC Nbllbkes) ?=03-?=?= QQQ QQQ QQQ
QQQ
QQQ
QQQ QQQ
?=03
?=0:
?=04
?=09
?=01
?=02
?=?=
Vkurfj7 J_F J_F
Crbvje oy taj irkwbei pjejtr`tbke kd sn`rtpakejs `nkeist n`ssjs, yj`r-kej-yj`r bs jxpjftjc tk sjj stjjp irkwta tbll ?=09. @t prjsjet, `rkuec 4:% kd taj Becb` nkoblj pakej `ffjsskrbjs n`rhjt fkesbsts kd ue-kri`ebzjc pl`yjrs. Sajsj ue-kri`ebzjc pl`yjrs fkesbsts lkf`l `ec Fabe` n`eud`fturjrs wbta ek or`ec e`nj be n`rhjt kr t`i ke tajbr
prkcufts. Akwjvjr, ` irj`t sabdt f`e oj sjje be skfbjty‒s prjdjrjefj drkn ue-or`ec ue -or`ec tk ouybei cjfjet qu`lbty qu`lbty or`ecjc `ffjsskrbjs. `ffjsskrbjs. Saj d`ftkrs rjspkesbolj dkr tabs stjjp irkwta f`e `ttrboutjc tk taj strkei kelbej `ec kddlbej cbstrboutbke ejtwkrh kd kelbej/kddlbej kelbej/kddlbej rjt`bljrs. Bd fknp`rjc kddlbej kri`ebzjc jlbtj sakwrkkns tk sn`ll tk njcbun ue-kri`ebzjc sakps, tajrj `rj 1 sakps be jvjry 0= sakps.
Kddlbej _jt`bljrs
_jt`bljrs
]rkvbcjs ]aysbf`l Jxpjrbjefj kd ]rkcufts ]rjdjrrjc be Sbjr B, Sbjr BB `ec Sbjr BBB Fbtbjs A`s strkei Cbstrboutbke Ejtwkrh ta`e Kelbej ]l`yjrs
Kelbej _jt`bljrs
]rkvbcjs ]aysbf`l Jxpjrbjefj tarkuia F`sa ke Cjlbvjry Nkst ]rjdjrrjc fa`eejl be Sbjr B fbtbjs Ykrhbei Skw`rcs _j`fabei _j`fabei kut Cjjp _ur`l Becb` wbta Sbj-ups wbta Kddlbej rjt`bljrs
Ajefj, taj yj`r-jec rjvjeuj t`llbjc oy taj sn`ll-kddlbej uekri`ebzjc sakps bs irj`tjr ta`e jlbtj kri`ebzjc sakwrkkns lbhj Tbg`y V`ljs, j-Wkej, Frkn`, Vpbfj AktVpkt jtf. Fbtbei taj irkwta be betjrejt pjejtr`tbke be tbjr BB `ec tbjr BBB fbtbjs be Becb`, bt bs jxpjftjc ta`t ejw pl`yjrs be nkoblj pakej `ffjsskrbjs `ffjsskrbjs n`rhjt wbll a`vj ` irj`tjr `cv`et`ij be rj`fabei kut taj t`rijt fkesunjr. fkesunjr. Betjrjsts lbhj lbhj kelbej vbcjk vbjwbei, vbcjk sa`rbei, t`hbei t`hbei sjldbj, lbstjebei lbstjebei nusbf jtf. dujllbei dujllbei taj cjn`ec kd j`rpakejs, j`rpakejs, sjldbj-stbfhs, sjldbj-stbfhs, jxtjesbke f`olj, j`rpakej splbttjr f`oljs be taj fkuetry.
Oy Vjinjet ]rktjftbvj
Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Va`rj Oy ]rkcuft Sypj, ?=03 (%)
f`sj `ffkuets dkr taj l`rijst n`rhjt
9.6% QQ%
sa`rj
??.:%
be
taj
sjinjet dkllkwjc QQ%
oy j`rpakejs Zsj
kd
sn`rtpakej
QQ%
st`ecs
QQ%
bs
ekt
trjecbei be Becb`. @s ` rjsult, ek
QQ%
or`ec bs kddjrbei
QQ%
or`ecjc ]rktjftbvj F`sjs O`ttjrbjs ]krt`olj Vp Vpj`hjrs
@s
taj
Fa`rijrs Njnkry f`rcs Ktajrs
Aj`csjts ]kwjr O`ehs
cjfjet
qu`lbty st`ecs be Becb`
tjfaeklkiy
`cv`efjs `ec `vjr`ij
Becb` Nkoblj ]akej @ffjsskrbjs N`rhjt T`luj Va`rj Oy ]rkcuft Sypj, ?=?= (%)
sjllbei prbfj kd taj
QQ%
wbrjljss
QQ%
QQ%
j`rpakejs/aj`cpakej s fknjs ckwe, bt bs `etbfbp`tjc
ta`t
QQ%
`
irj`t sabdt drkn wbrjc tk wbrjljss j`rpakejs
QQ% QQ%
wbll oj jxpjrbjefjc be ej`r duturj (`ttrboutjc tk
taj
ourijkejc
pjrske`l
cbspks`olj
befknj)
QQ% QQ% ]rktjftbvj F`sjs O`ttjrbjs ]krt`olj Vpj`hjrs
Fa`rijrs Njnkry f`rcs Ktajrs
Aj`csjts ]kwjr O`ehs
Ijkir`pabf`l Vjinjet`tbke
Sbjr B Fbtbjs
N`gkrbty kd fkesunjrs
Vrbe`i`
be tbjr B fbtbjs `rj drkn
G&
G`nn
uro`e pkpul`tbke, `ec Cjlab Iuri`ke Ekbc`
fa`r`ftjrbzjc oy abia ejt wkrta
Hklh`t
Sbjr BB Fbtbjs
Jxp`ecbei
nbcclj
fl`ss pkpul`tbke `ec
Nuno`b Aycjr`o`c
irkwbei uro`ebz`tbke jspjfb`lly be Sbjr BB
Fajee`b O`ei`lkrj
fbtbjs (fbtbjs lbhj ]uej `ec Vjfuecjr`o`c) bs prkgjftjc
tk
frj`tj
kppkrtuebtbjs dkr nkoblj pakej `ffjsskrbjs prkvbcjr
Sbjr BBB Fbtbjs
Fkesunjrs prjdjr orbfhs & nkrt`r jspjfb`lly becjpjecjet stkrjs (beflucbei nkn & pkp stkrjs) `s tajsj stkrjs kddjr paysbf`l jxpjrbjefj `ec fkesunjrs f`e fknp`rj taj prkcufts ojdkrj n`hbei purfa`sj. Akwjvjr, trjec kd vbsbtbei nultb or`ec stkrjs stkrjs kddjrbei qu`lbty prkcufts prkcufts uecjr kej kej rkkd `rj `lsk `lsk ojfknbei pkpul`r
N`rhjt Crbvjrs
Jxp`ecjc nbcclj fl`ss or`fhjt
Vtrkei cbstrboutbke ejtwkrh ejtwkrh be tbjr B, tbjr BB `ec tbjr BBB fbtbjs
Befrj`sjc `w`rjejss `okut taj d`sabke fkesfbkusejss `nkeist ykuta
N`rhjt _jstr`bets
Sarj`t kd ]br`fy
Ljss qu`lbty fkedbcjefj ke `ffjsskrbjs wbta ek or`ec kr e`nj be n`rhjt
_jsj`rfa Njtakcklkiy Vjfkec`ry _jsj`rfa Saj prkfjss ojibes wbta jxtjesbvj sjfkec`ry rjsj`rfa tarkuia v`rbkus skurfjs tk f`rry kut taj qu`lbt`tbvj `ec qu`etbt`tbvj njtakcklkibjs njtakcklkibjs spjfbdbf tk rjspjftbvj becustry. Saj skurfjs ta`t `rj rjdjrrjc/beflucjc be taj rjpkrt, out ekt rjstrbftjc tk7 Ikvjrenjet ckfunjets, lji`l c`t`o`sjs, Vt`tbstbf`l rjpkrts, Becustry ckfunjets Fknp`ey wjosbtjs, @eeu`l rjpkrts, rjpkrts, Z.V. Vjfurbty `ec Jxfa`eij Fknnbssbke Fknnbssbke (VJF) dblbeis, Dbe`efb`l Dbe`efb`l rjpkrts, Bevjstkrs‒ rjpkrts/prjsjet`tbkes, fknprjajesbvj fknprj ajesbvj c`t`o`sjs (Dkr jx`nplj Jfkeknbf Betjllbijefj uebt, JBZ), Njcb` akusj ejws, prjss rjlj`sjs `ec ejws `rtbfljs puolbsajc oy tkp becustry pl`yjrs. ]rbn`ry _jsj`rfa Saj prkfjss beflucjs rjsj`rfa betjrvbjws kd v`rbkus becustry jxpjrts, vjtjr`es `ec tkp ljvjl pjkplj drkn becustry‒s‒ n`gkr pl`yjrs be krcjr tk `utajetbf`tj `ec strjeitaje taj c`t` `ec rjsj`rfa `e`lytbfs. ]rbn`ry rjsj`rfa beflucjs qujstbkee`brj, tjljpakebf betjrvbjws, j-n`bls, d`fj-tk-d`fj betjrvbjws jtf. Saj njnojrs wak krcbe`rbly p`rtbfbp`tj be sufa ` prkfjcurj befkrpkr`tj, befkrpkr`tj, out `rj ekt rjstrbftjc tk7 ]`rtbfbp`ets drkn taj Becustry- FJK, FSK, FDK, n`rhjtbei aj`c/n`e`ijrs, Tbfj-prjsbcjet, Cbrjftkrs jtf. Kutsbcj Becustry jxpjrts7 Dbe`efb`l bestbtutjs vbz o`ehjrs `ec Bevjstkrs jtf.
Lbfjesj Sypj Jljftrkebf @ffjss (Vbeilj Zsjr @ffjss)
7 ZVC 01==
FC _KN N`bl Cjlbvjry
7 ZVC ?===
A`rc Fkpy N`bl Cjlbvjry
7 ZVC ?===
Jljftrkebf @ffjss
7 ZVC ?1=
Ouy M attp7//jxpjcbtbkusrjsj`rfa.fkn/nkrjBedk.`spx;@ftbke>nkrjbedk&_jpkrtBC>01
Fket`ft Bedk7
0=03, 0=ta dlkkr, Skwjr @-0, @es`l @]B Fkrpkr`tj ]`rh, ]lkt Ek. 9@/0, Vjftkr-03?, Ekbc`-?=06=0 S- +20 0?= 44= :32: www.jxpjcbtbkusrjsj`rfa.fkn bedkMjxpjcbtbkusrjsj`rfa.fkn
@okut J_F
J_F bs ` lj`cbei sjrvbfj prkvbcjr dkr str`tjibf n`rhjt rjsj`rfa `ec fkesultbei. Yj `bn tk prkvbcj ueob`sjc, uep`r`lljljc n`rhjt besbiats `ec becustry `e`lysbs tk ajlp becustrbjs, fkeilknjr`tjs `ec jxjfutbvjs tk t`hj wbsj cjfbsbkes dkr tajbr duturj n`rhjtbei str`tjiy, jxp`esbke `ec bevjstnjet jtf. Yj ojlbjvj jvjry ousbejss f`e jxp`ec tk bts ejw akrbzke, prkvbcjc ` rbiat iubc`efj `t ` rbiat tbnj bs `v`bl`olj tarkuia str`tjibf nbecs. Kur kut kd okx tabehbei ajlps kur flbjets tk t`hj wbsj cjfbsbke sk `s tk `vkbc duturj uefjrt`betb uefjrt`betbjs. js.
Sarkuia kur rkoust, ueob`sjc jxtjesbvj prbn`ry `ec sjfkec`ry rjsj`rfa, wj ajlp kri`ebz`tbkes tk uecjrst`ec furrjet `ec duturj n`rhjt trjecs, taus ljttbei tajn n`hbei ` prklkeijc yjt cye`nbf dbe`efb`l bevjstnjet. Yj ejvjr ojlbjvj be wkrhbei `s ` fkesult`et dkr kur flbjets out `s ` ousbejss p`rtejr, ajlpbei taj ousbejss tk irkw wbta ` pksbtbvj w`vj. Ybta kur abia ljvjl kd be-cjpta becustry hekwljcij `ec `e`lysbs, yku `lw`ys f`e rjly upke us dkr furrjet n`rhjt jstbn`tbke `ec rjspjftbvj duturj n`rhjt dkrjf`st dkr jvjry ijkir`pabf`l rjibke.
