Project report on Working Capital Word

Fgjrhjrv Fmesrhp Jg* Fmesrhp ‖ D

Fmesrhp ‖ DD

Bhvfpdsrdgj

Sekh Jg*

Djrpgbxfrdgj

5/0

Djbxvrpt spgadnh

6/8

Fgosejt spgadnh

1/=

Spgbxfr Spgadnh

4 / 50

Phvhepfm Ohrmgbgngkt

56 / 52

Jhhb agp rmh vrxbt vrxbt Gìhfrdqhv ga rmh vrxbt Vgxpfhv ga bere Vfgsh ! Ndodrerdgjv ga rmh vrxbt Fmesrhp ‖ DDD

Fmesrhp ‖ DQ

Bere Ejentvdv ejb Djrhpsphrerdgj Adjbdjkv !

58 / 88

81 / 8;

Vxkkhvrdgjv Fgjfnxvdgj Ejjh}xph @d`ndgkpesmt

8= 84 / 1= 14

5

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DJRPGBXFRD GJ





















DJRPGBXFRDGJ Adjejfden Oejekhohjr dv rmer oejekhpden efrdqdrt {mdfm dv fgjfhpjhb {drm rmh snejjdjk ejb fgjrpgnndjk ga rmh adpo—v adjejfh* Adjejfh dv gjh ga rmh agxjberdgjv ga enn ldjbv ga hfgjgodf efrdqdrdhv* Adjejfh dv rmh ndah/`nggb ga e `xvdjhvv* Rmh adjejfden oej/ ekhohjr vrxbt bhenv {drm rmh spgfhvv ga spgfxpdjk jhfhvvept adjejfden phvgxpfh ejb rmhdp ixbdfdgxv xvh {drm e qdh{ rg oe}dodydjk rmh qenxh ga rmh adpo ejb rmhph `t rmh qenxh ga rmh g{jhpv d*h* huxdrt vmeph mgnbhpv dj e fgosejt* fgosejt* Spefrdfdjk oejekhpv eph djrhphvr dj rmdv vxìhfr `hfexvh eogjk rmh ogvr fpxfden bhfdvdgjv ga rmh adpo eph rmgvh {mdfm ph/ nerh rg adjejfh. ejb ej xjbhpvrejbdjk ga rmh rmhgpt ga adjejfden oejekhohjr spgqdbhv rmho {drm fgjfhsrxen ejb ejentrdfen djvdkmrv rg oelh rmgvh bhfdvdgjv vldnnaxnnt*

ADJEJFDEN ADJEJFDEN OEJEKHOHJR Adjejfden Oejekhohjr hohpkhb ev e bdvrdjfr adhnb ga vrxbt er rmh rxpj ga rmdv fhjrxpt oejt hodjhjr shpvgjv bhadjhb dr dj rmh agnng{djk {etv*

BHADJDRDGJV9 / Effgpbdjk Effgpbdjk rmh @GJJHQDNH @GJJHQDNH EJB BH[HT9‟ BH[HT9‟ Adjejfdjk fgjvdvrv dj rmh pdvdjk. spgqdbdjk ejb oejekdjk ga enn rmh ogjht. fesdren gp axjbv ga ejt ldjb rg `h xvhb dj fgjjhfrdgj {drm rmh `xvdjhvv‟* Effgpbdjk Effgpbdjk rg Spga*HYPE Spga*HYPE VGNGOEJ9‟Adje VGNGOEJ9‟Adjejfden jfden Oejekhohjr Oejekhohjr dv fgjfhpjhb fgjfhpjhb {drm rmh haadfdhjr xvh ga ejt dosgprejr hfgjgodf phvgxpfh. jeohnt fesdren axjbv‟*





















ADJEJFH AXJFRDGJV9 / Dr oet `h bdaadfxnr rg vhseperh rmh adjejfh axjfrdgjv apgo spgbxfrdgj. oeplhrdjk ejb ejb grmh grmhpp axjf axjfrdg rdgjv. jv. `xr rmh rmh axjfr axjfrdgj dgjv v rmhovh rmhovhnqh nqhv v fej fej `h pheb phebdnt dnt dbhjrd dbhjrdadh adhb* b*

Rmh Rmh

axjfrdgjv ga pedvdjk axjbv djqhvrdjk rmho dj evvhrv ejb bdvrpd`xrdjk phrxpjv hepjhb apgo evvhrv rg vmephmgnbhpv eph phvshfrdqhnt ljg{j ev* 5* Ngjk ‖ rhpo evvhrv/od} -gp$ Djqhvrohjr Bhfdvdgj 0* Fesdren ‖ Od} -gp$ Adjejfdjk Bhfdvdgj 6* Spgadr enngferdgj -gp$ Bdqdbhjb Bhfdvdgj 2* Vmgpr ‖ rhpo evvhr ‖Od} -gp$ Nduxdbdrt Bhfdvdgj

KGENV GA ADJEJFDEN ADJEJFDEN OEJEKHOHJR OEJEKHOHJR †

Oe}dodyh rmh qenxh ga rmh adpo rg drv huxdrt vmephmgnbhpv*

†

Oe}dodyerdgj ga spgadr

†

Oe}dodyerdgj ga hepjdjkv shp vmeph*

†

Oe}dodyerdgj ga phrxpj gj huxdrt -bhadjhb ev huxdrt hepjdjkv'jhr {gprm$

†

Oedjrhjejfh ga nduxdb evvhrv dj rmh adpo* †

Hjvxpdjk oe}doxo gshperdgjen gshperdgjen haadfdhjft haadfdhjft rmpgxkm snejjdjk bdphfrdjk ejb fgjrpgn/

ndjk ga rmh xrdndyerdgj ga rmh axjbv* †

@xdnbdjk xs ga ebhuxerh phvhpqhv agp adjejfdjk kpg{rm ejb h}sejvdgj *





















DJBXVRPT SPGADNH Vxkep fejh dv gjh ga rmh dosgprejr fpgsv agp rmh Djbdej aepohp* Vxkep ejb Idkkhpt eph rmh oedj spgbxfrv spgbxfrv rmer {h khr apgo Vxkepfejh* Vxkepfejh* Grmhp spgbxfrv spgbxfrv vxfm ev @dgkevhv agp djbxvrpden xvh. Ognevvhv agp bdvrdnnhpt. adnrhp felh. Oxb ev ej gpkejdf oejxph ejb kphhj nheqhv {drm rgsv agp ferrnh ahhb eph envg eqedne`nh ev `t spgbxfrv `hfexvh ga dr—v oxnrd xvhv Vxkepfejh mev snethb fpxfden pgnh dj Djbdej Djbdej hfgjgot hfgjgot {drm pv*03333 pv*03333 fgphv rxpjgqh rxpjgqhpp ejb {dbrm 283 odnnv spgqdbd spgqdbdjk jk evvdvrejfh rg 28 odnndgj vxkep fejh aepohpv ejb 0 odnndgj Vxkepfejh aepohpv ejb 0 odnndgj {gplohj bdphfrnt ejb djbdphfrnt* Dj E*S* vxkep djbxvrpt dv ej dosgprejr Ekpg/èvhb djbxvrpt. gffxstdjk rmh vhfgjb vhfgjb sgvdrdgj sgvdrdgj jh}r jh}r rg rh}r rh}r rdnh djbxvrpt djbxvrpt** Rmh ejjxen ejjxen fxnrdqerh fxnrdqerhb b ephe ephe dv e`gxr 5*44 nefl mhfrephv {drm e tdhnb ga 524*28 neflv ga rgjhv bxpdjk 41/4;* Er sphvhjr. rmhph eph 61 vxkep aefrgpdhv dj rmh vrerh ejb 83( ga rmho eph dj fg/gshperdqh vhfrgp* vhfrgp* Rmh fg/gshpe fg/gshperdqh rdqh vxkep vxkep xjdrv xjdrv dj rmh vrerhv vrerhv meqh meqh `hhj `hhj vxaahpdjk vxaahpdjk bxh rg nefl ga ebhuxerh fejh dppdkerdgj aefdndrdhv. {gpldjk fesdren. `t/spgbxfr xrdndyerdgj. h}fhvvdqh hosngtohjr hrf*.* Rmh vxkep djbxvrpdhv {mdfm spgqdbh bdphfr hosngtohjr rg e`gxr 6 neflv shpvgjv ga vxkep vxkep fejh agnng{hb agnng{hb `t @peydn ! Fxè* Fxè* Vxkep fejh fejh h}dvrhb dj Djbde apgo apgo 6333 6333 @*F* @*F*

Rmh Rmh fhjr fhjrph ph snefh snefh ga gpdk gpdkdj dj ga vxke vxkepp fejh fejh phkep phkepbh bhb b ev

Jgprmhevrhpj Djbdej. apgo vxkep fejh vhhov rg meqh `hhj rg Fmdje ejb grmhp snefhv `t hepnt rpeqhnhpv ejb jg oej—v `hr{hhj 5=33 ejb 5;33 @*F* nerhp* Dr {ev shjhrperh shjhrperhb b rg Smdndssd Smdndssdjhv. jhv. Ih{e Ih{e ejb grmhp grmhp snefhv* snefhv*

Efrxennt Efrxennt rmh {gpb vxkep vxkep

bhpdqhb apgo e Vejvlpdr {gpb „vmelpe‟* Djbde {ev rmh {gpnb—v nepkhvr spgbxfhp ga vxkep fejh gffxsdhv e qhpt spdbh snefh dj rmh {gpnb* Dj Djbde. rmh fxnrdqerdgj ga vxkep fejh dv 53.333 odnhv rgjhv* Rmh eqhpekh tdhnb. `hdjk 81 rgjhv shp efph ga rgren fxnrdqerdjk nejb dv gffxsdhb `t vxkep fejh fxnrdqerdgj* Vxkepfejh dv kpg{j dj enogvr enn sepr ga Djbde. h}fhsr dj





















Ephe {dvh bdvrpd`xrdgj ga vxkep djbxvrpt dj E*S*

V*Jg

Vhfrgp

5 0 6

Fg/gshperdqh Sx`ndf vhfrgp Spdqerh vhfrgp Rgren

Jg* ga djbxvrpdhv 5= ; 55 61

Fgvren Ephe

Petenevhhoe

Rhnejkeje

50 5 = 05

2 5 0 ;

0 8 5 =

Rmh ndvr ga Fg/gshperdqh Vxkep aefrgpdhv dj E*S*

5*

Rmh Rmh Fmd Fmdrr rrg ggp Fg/g Fg/gsh shpe perd rdqh qh vxke vxkepv pv nrb. nrb. Fmdrr mdrrgg ggp* p*

0*

Rmh Rmh Fmgb Fmgbeq eqep epeo eo Fg/g Fg/gsh shpe perd rdqh qh vxke vxkepv pv nrb. nrb. Fmgb Fmgbeq eqep epeo eo**

6*

Rmh Rmh Ejel Ejeles esen ennh nh Fg/g Fg/gsh shpe perd rdqh qh vxke vxkepv pv nrb. nrb. Ejel Ejeles esen ennh nh**

2*

Rmh Rmh Hrdlx Hrdlxss ssele ele Fg/g Fg/gsh shper perdqh dqh ekpd ekpdfxn fxnrxp rxpen en ga ga djbx djbxvrp vrpden den vgf vgfdh dhrt rt nrb. nrb. Hrmd Hrmdlx lxsse ssele le**

8*

Vdp Vdp Qdi Qdiet etep epeo eoe e Keie Keiese serm rmdd Fg/g Fg/gsh shpe perd rdqh qh vxk vxkep epv v nrb* nrb*

1*

Rmh Rmh Eoeb Eoebeq eqen eneve eve Fg/g Fg/gsh shper perdqh dqh ekpd ekpdfx fxnrx nrxpe penn djbxv djbxvrpd rpden en vgf vgfdhr dhrt t nrb. nrb. Vpdl Vpdlel elxne xneo* o*

;*

Rmh Rmh [h [hvr Kgb Kgbeq eqep epdd Fg/g Fg/gsh shpe perd rdqh qh vxke vxkepv pv nrb. nrb. Hnxpx nxpx**

=*

Senel Senelgn gnnx nx Fg/ Fg/gs gshpe hperdq rdqh h ekpd ekpdfxn fxnrxp rxpen en ! djb djbxv xvrpd rpden en vgfdh vgfdhrt rt nrb. nrb. Sen Senel elgnn gnnx* x*

4*

Rmh Rmh Rmej Rmejbe bepe pe Fg/g Fg/gsh shpe perd rdqh qh vxke vxkepv pv nrb. nrb. Qdve Qdvele lese serj rjeo eo**

53* 53*

Jdye Jdyeoe oeè èb b Fg/g Fg/gsh shpe perd rdqh qh vxk vxkep epv v nrb. nrb. Jdy Jdyeo eoe` eèb eb**

55*

Vdp Vdp Qhj Qhjle lerhv rhv{e {epe pe Fggs Fggshp hperd erdqh qh vxkep vxkepv v nrb. nrb. Phjdk Phjdkxj xjre re**

50* 50*

Rmh Rmh Fxbb Fxbbes esem em Fg/ Fg/gs gshp hper erdq dqh h vxke vxkepv pv nrb nrb.. Fmhj Fmhjjx jxp* p*

56* 56*

Rmh Rmh Jej Jejbt bten en Fg/gs Fg/gshp hperd erdqh qh vxke vxkepv pv nrb. nrb. Sgj Sgjje jesx sxpeo peo**

52* 52*

Rmh Rmh Lgq Lgqxp xp Fg/ Fg/gs gshp hper erdq dqh h vxke vxkepv pv nrb nrb.. Jhn Jhnng ngph ph**

58*

Jeke Jekepix pixje je Fg/g Fg/gsh shper perdqh dqh vxke vxkepv pv odnnv odnnv nrb. nrb. Kxpy Kxpyen ene* e*

51*

Jeose Jeosejh jhjd jd Qhjle Qhjlere re Peg Peg Fg/gs Fg/gshp hper erdqh dqh vxke vxkepv pv nrb. nrb. Mejx Mejxoej oej Ixjfr Ixjfrdgj dgj**

5;*

Vpd Vpd Mejx Mejxoej oej Fg/gs Fg/gshp hperd erdqh qh vxke vxkepv pv nrb nrb.. Mejx Mejxoej oej Ixjfr Ixjfrdg dgj* j*























VXKEP DJBXVRPT JERXPH VHEVGJENDRT

Rmh djbxvrpt dv vhevgjen {drm rmh vhevgj vreprdjk dj Jgq ejb fgjrdjxdjk rdnn Espdn'Oet. Espdn'Oet. vxkep fejh fejh dv eqedne`nh eqedne`nh bxpdjk rmhvh rmhvh 1/; ogjrmv ogjrmv ejb fpxvmdjk fpxvmdjk envg envg relhv snefh bxpdjk rmhvh ogjrmv* NDFHJVDJK VTVRHO

Rg spgrhfr vxkep ‖ spgbxfdjk xjdrv ejb hjvxph e vxaadfdhjr uxejrdrt ga pe{ oerhpden -vxkep -vxkep fejh$. ndfhjvdjk ndfhjvdjk vtvrho {ev djrpgbxfhb* djrpgbxfhb* Xjbhp rmdv vtvrho. vtvrho. hefm xjdr meb e fgooejb ephe apgo {mhph rmh vxkep fejh {ev spgbxfhb* Rmh Rmh ndfhj ndfhjvdj vdjk k vtvrh vtvrho o sphv sphvhj hjrnt rnt dj snefh snefh dv envg envg rptdj rptdjk k rg hjfg hjfgxpe xpekh kh rmh vhrrdjk xs ga jh{ xjdrv `t spgqdbdjk rmho {drm vgsv ejb grmhp `hjhadrv*





















FGOSEJT SPGADNH

RMH FMDRRGGP FMDRRGGP FG/GSH FG/GSHPER PERDQH DQH VXKEPV VXKEPV NDODRHB NDODRHB dv rmh adpvr adpvr ekpg èvhb oeigp djbxvrpt dj Petenevhhoe ephe* Dr {ev adpvr phkdvrhphb gj 00*=*5488 xjbhp rmh ESVFV Efr* Drv ephe ga gshperdgj fgospdvhv ga 540 qdnnekhv dj 05 oejbenv*aefrgpt dv ngferhb engjk fxbengph/lepjggn jerdgjen mdkm {et JG5=. 6 l*o* rg{epbv Lepjggn apgo Fmdrrggp* Dr g{jv =8*41 Efhpv ga nejb* Dr {ev adpvr fgoodvvdgjhb fgoodvvdgjhb gj 5=*5*5416 5=*5*5416 {drm e ndfhjvhb ndfhjvhb ejb djvrennhb djvrennhb fesefdrt ga 5333 rgjhv fejh fpxvmdjk shp e bet sphvhjrnt aefrgpt dv {gpldjk er ej eqhpekh ga 5=33/0333 rgjhv e bet* Fgjvrdrxrdgj9 Hnhfrdgj {ev vrethb rg rmdv aefrgt bxpdjk Espdn 0333 Apgo rmhj gj [epbv9 Rmh gaadfden @gepb jgodjerhb `t Rmh Kgqhpjohjr Fgjvdvrv ga9 5* Fmdrrgg Fmdrrggpp fgnnhfr fgnnhfrgp gp ev shpvg shpvgj/j j/j fmepk fmepkh* h* 0* Oeje Oejekd kdjk jk Bdph Bdphfr frgp gp** Rmh @gepb ga Fmdrrggp Fg/gshperdqh Vxkep Aefrgpt Nrb*. xvhb rg ohhr aphuxhjrnt apgo rdoh rg rdoh ev ejb {mhj phuxdphb* Ejjxen khjhpen khjhpen `gbt `gbt ohhrdjkv ga rmh oho`hpv oho`hpv ga rmh vgfdhrt vgfdhrt {hph {hph mhnb gj 04/34/0333.04/34/0335.04/32/0330.3=/34/0336 ejb 08/55/0336* Er sphvhjr sphvhjr rmh vrphjkrm vrphjkrm ga hosngthhv hosngthhv er er qepdgxv qepdgxv nhqhnv9 e$ Shpoejhjr -jgj vhevgjen$

1=

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42

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OEJEKHOHJR

Er sphvhjr sphvhjr rmh hnhfrhb hnhfrhb `gepb `gepb mev evvxohb evvxohb e fmepkh fmepkh gj 1/2/0333* 1/2/0333* Rmh sphvhjr @gepb ga bdphfrgpv ev bhrednhb `hng{9/ 

Sphvdbhjr



@gepb ga bdphfrgpv



Hosngthh bdphfrgp

Rmhph eph oeigp bhseprohjrv9/ 

Ebodjdvrperdqh Ebodjdvrperdqh



Hjkdjhhpdjk



Oejxaefrxpdjk



Ekpdfxnrxph Ekpdfxnrxph



Effgxjrv Effgxjrv !adjejfh !adjejfh

SPGBXFRV 

VXKEP



OGNEVVHV FESDREN VRPXFRXPH

5 52 5





















DD$ Rhpo ngejv

PV*Nelmv



e$DAFD Jh{ Bhnmd

;8*33



`$NDFD @goèt

03*33 //////////// 50=*83 ////////////

DDD$Fesdren gxrnet  Nejb

Pv* Nelmv 0*6=



@xdnbdjkv

8*43



Snejr ! oefmdjhpt



Grmhp evvhrv

8*;;



Shp gshperdqh h}shjfhv

2*33



Qhmdfnhv

3*41

534*62

/////////// 50=*68 ///////////





















SPGBXFR SPGADNH Vxkep Fejh

Vxkep fejh fxnrdqerhb fxnrdqerhb `t rmh kpg{hpv gp spgodvdjk qepdhrdhv dj rhpov ga vxkep fgjrhjr fgjrhjr ejb tdhnb*

Fxnrdqer Fxnrdqerdgj dgj rhfmjdux rhfmjduxhv hv oerxpdrt oerxpdrt ga -bhfdbhb -bhfdbhb `t rmh fejh

shpvgjjhn$ mepqhvrhb ejb vxssndhb rg rmh aefrgpt dj rpxflv aphvm nhvv rgsv ejb pggrv* pggrv* Rpxflv Rpxflv eph {hdkmhb {hdkmhb {drm fejh fejh gj [hdkm [hdkm @pdbkh @pdbkh ejb xjngebhb xjngebhb gj rmh ogqdjk fejh fejh feppdhp* feppdhp* Ohfmejdfen Ohfmejdfen xj/ngebhpv xj/ngebhpv bg xjngebdjk* xjngebdjk* Ekedj hosrt hosrt rpxfl dv {hdkmhb rg evvhprdgj dj rmh {hdkmr ga fejh xjngebhb*

Odnndjkv

Spgqdbhb {drm e rejbho ga agxp odnnv nejb hefm odnn dv spgqdbhb {drm rmphh pgnnhpv* Gj rmh fejh feppdhb feppdhb agp fejh sphseper sphseperdgj dgj fejh ljdqhv ljdqhv bpdqhj `t ogrgp ogrgp ejb agnng{hb `t e Ad`pdyhp bpdqhj vrheo rxp`djh eph spgqdbhb rg fmgs rmh fejh djrg voenn sdhfhv ejb ad`hp rg oelh rmh odnndjk ogqh haadfdhjr ejb rg h}rpefr oe}doxo oe}doxo ixdfh apgo apgo rmh fejh* fejh* Rg oelh rmdv spgfhvv spgfhvv ogph haahfrdqh haahfrdqh evvxphb evvxphb uxejrdrt ga {erhp {erhp dv ebbhb rg Odnnv* Earhp h}rpefrdgj h}rpefrdgj ga ixdfhv rmh {evrh {evrh oerhpdenv























Fnepdadferdgj

Ixdfh h}rpefrhb agpo vxkep fejh dj odnnv dv {hdkmrhb dj exrgoerdf {hdkmdjk vfenh* Dr dv sphmherhb sphmherhb dj ixdfh ixdfh mherhp mherhp rg 83/;83* Rmhj dr dv ndodrhb ejb vxnsmdhrhb vxnsmdhrhb vdoxnrejhgxvnt* vdoxnrejhgxvnt* Ixdfhv {dnn `h fgekxnerhb fgekxnerhb agpo agpo ejb {dnn jgr jgr vhrrnh* vhrrnh* Rg djbxfh djbxfh vhrrdjkv fmhesnt ejb e`xjbejrnt eqedne`nh sgvdrdqh dv rg `h ebbhb d*h* jeohnt rdoh dj vnxppt agpo. envg fennhb odnl ga ndoh. `t xvdjk ebbdrdgj ga vxfm enlendjh ohbdxo dv ekedj `pgxkmr bg{j rg jerxpen sM ohbdxo `t `x`g ndjk ga vxnsmxp bdg}dbh kev* Rmdv kev dv spgbxfhb spgbxfhb dj vxnsmxp `xpjhpv ejb `x``nhb `x``nhb dj sphmherhb sphmherhb ixdfhv* @t rmh edb ga fgosphvvhb fgosphvvhb edp sevvdjk rmpgxkm vxnsmxp `xpjhpv* `xpjhpv* Ev vxfm e ixdfh dv lhsr er vndkmrnt enlendjh enlendjh ohbdxo vet ;35 rg ;*0* ;*0* Rmhj rmdv rpherhb rpherhb ixdfh dv mherhb ekedj dj grmhp pg{ ga ixdfhv mherhpv rg 530 F ejb rg vhjb rg kpeqhp*





















sgdjr sgdjr ga mxdfhv mxdfhv dv `pgxkmr `pgxkmr {hnn `hng{ drv gpdkdj `gdndjk `gdndjk sgdjr* sgdjr* Dj rmh qesgp fhnn engjh engjh h}me h}mexvr xvr vrheo vrheo dv ebodr ebodrrh rhb b djrg djrg rmh fenej fenejbpd bpde e spgbxf spgbxfhb hb qesg qesgpp rg drv vx`vh vx`vhuxh uxhjr jr `gbt ejb vggj* vggj*

Qefxx Qefxxo o dv mhnsdjk mhnsdjk dv bpe{ bpe{djk djk qesgp qesgp apgo rmh

sphfhbdjk `gbt ejb rmdv `gdndjk dv fennhb oxnrd haahfr `gdndjk ejb oe}doxo axhn hfgjgot hfgjgot** Rmxv {mhj {mhj ixdfhv ixdfhv dv hohpkhv hohpkhv gxr apgo nevr nevr `gbt dr {dnn `h e vtpxs. vtpxs. ngvdjk e`gxr ;8( ga {erhp*

Qefxxo adnrhp

Oxb vhrrnhb dj kpeqhp dv relhj dj pgrept adnrhpv rg h}rpefr ixdfhv apgo dr ejb {evrh dv fennhb adnrhp felh vhjr gxr ejb xvhb ev oejxph* H}rpefrhb ixdfhv dv ekedj od}hb ixdfhv apgo odnnv earhp {hdkmohjr rejl ejb relhv rmh serm ga spgfhvv engjk {drm odnnv ixdfhv dj eftfndf agpo*





















Fhjrpdaxkenv

Vxfm oebh oevvhfxrdhv eph bpgsshb dj fptvrenndyhpv -e vrgpekh rejl {drm vrdppdjk ohfmejdvo$* Apgo fptvrenndyhv relhj djrg fhjrpdaxken oefmdjhv ejb vxkep vxkep ejb ognevvhv ognevvhv vhsepergp* Fhjrpdaxken Fhjrpdaxken oefmdjhv fgjredj fgjredj e èvlhr adrrhb adrrhb {drm ohvm ejb vfphhj ga voenn gshjdjk ejb {dnn jgr enng{ vxkep fptvrenv rg sevv rmpgxkm `xr gjnt ognevvhv* ognevvhv* [mhj gjh oefmdjh fmejkhb fmejkhb {drm oevvhfxdrdhv oevvhfxdrdhv ejb vsxj er 583 PSO ognevvhv ognevvhv khrv gxr ejb fgnnhfrv fgnnhfrv dj e rejl* Vxkep phoedjv phoedjv dj èvlhr {evmhb {evmhb ejb bpdhb `t vrheo* Rmhj bpgsshb gj mgsshp -rg ejb gp$ gp$ vmeldjk ohbdxo vxkep {dnn khr bpt {mhj ang{djk ejb kennv gj vxkep kpebhp -adrrhb {drm ohvmhv$ vfphhjhb ejb èkkhb* @ekv {hdkmhb gj S*G vfenhv ga 533lkv* Ejb vhjr rg kg bg{j*





















PHVHEPFM OHRMGBGNG KT





















PHVHEPFM OHRMGBGNGKT JHHB AGP RMH VRXBT

Dj fepptdjk rmh vrxbt `grm spdoept ejb vhfgjbept bere fgnnhfrhb dj esmevhb oejjhp ev agnng{v9

E* Djdrdennt sphndodjept sphndodjept bdvfxvvdgjv bdvfxvvdgjv {drm K*O* K*O* venhv oejekhp ejb ejb effgxjrv effgxjrv gaadfhp feppdhb gj* @* Rmh djagpoe djagpoerdgj rdgj e`gxr e`gxr spgadr spgadr ejb ngvv ngvv phsgprv phsgprv F* Rmh perdgv perdgv eph fenfxnerhb fenfxnerhb `t vrxbtdjk vrxbtdjk ènejfh ènejfh vmhhr ejb rmh jhfhvvept jhfhvvept djagpoerdgj phuxdphb agp rmh vrxbt {ev `hdjk g`redjhb g`redjhb apgo apxdraxn djrhpefrdgj ga rmh phvhepfmhb {drm rmh hosngthhv ga rmh gpkejdyerdgj* B* Ejb vgoh vgoh djagpoerdgj djagpoerdgj kermhphb kermhphb apgo vhfgjbept vhfgjbept bere ejb vgoh vgoh ga rmh adjejfden `gglv*























VGXPFHV GA BERE EJENTVDV

Rmh vrxbt phuxdphb `grm spdoept ejb vhfgjbept bere* SPDOEPT BERE9/

Spdoept bere mev `hhj fgnnhfrhb `t djrhpqdh{djk fhpredj h}hfxrdqhv {mg {hph fmgvhj gj rmh èvdv ga rmhdp dj bhsrm ljg{nhbkh ejb h}shpdhjfh dj rmh fgosejt fgosejt** Rmh djrhpqdh djrhpqdh{v {v dj jerxph jerxph eph xjbhp xjbhp rg kedj ev oxfm djagpoerd djagpoerdgj gj ev























Bxh rg ndodrerdgjv ga rdoh. dr {ev xje`nh rg kg aep e bhsrm vrxbt djrg Rmh vxìhfr*





















DJRPGBXFRDGJ RG [GPLDJK FESDREN

„[gpldjk fesdren „dv garhj phahpphb rg ev „ndah`nggb‟ ga ej gpkejdyerdgj ga drv „rmh ogjht phuxdphb agp fepptdjk gj bet rgbet efrdqdrdhv ga ej gpkejdyerdgj* Rmh oejekhohjr ga fxpphjr evvhrv dv vdodnep rg rmer ga ad}hb evvhrv dj rmh vhjvh rmer





















OHEJDJK EJB BHADJDRDGJ [gpldjk fesdren oejekhohjr gp ebodjdvrperdgj ga enn evshfrv ga {gpldjk fesdren. {mdfm oejekh rmh adpo—v fxpphjr evvhrv ejb fxpphjr nde`dndrdhv dj vxfm e





















Kpgvv {gpldjk fesdrenv sgdjrv rg rmh eppejkdjk ga axjbv rg adjejfh fxpphjr evvhrv*

0* Jhr{gpldjk fesdren9/

Phah Phahpv pv rg rmh bdaah bdaahph phjfh jfh `hr{h `hr{hhj hj fxpp fxpphj hjrr evvh evvhrv rv ejb ejb fxpph fxpphjr jr nde`dndrdhv* nde`dndrdhv* Fxpphjrv nde`dndrdhv eph rmgvh fnedov ga gxrvdbhpv. {mdfm eph h}shfrhb rg jerxph jerxph agp setohjr setohjr {drmdj {drmdj effgxj effgxjrdjk rdjk thepv thepv ejb djfnxbh djfnxbh fphbdrg fphbdrgpv pv -effgxj -effgxjrv rv























evvhrv dv fennhb shpoejhjr gp ad}hb {gpldjk fesdren ev rmdv sepr ga fesdren dv shpoejhjrnt shpoejhjrnt `ngflhb dj fxpphjr evvhrv* evvhrv* Ev rmh `xvdjhvv kpg{v. kpg{v. rmh phuxdphohjrv phuxdphohjrv ga shpoejhjr {gpldjk fesdren envg djfphevh bxh rg rmh djfphevh dj fxpphjr evvhrv*























adpo adpo rg ohhr ohhr nduxd nduxdbdr bdrt t ohevxp ohevxphoh hohjr jr rmer rmer {dnn {dnn nevr nevr gjnt gjnt rhosg rhosgpep pepdnt dnt fpher fpherhv hv rhosgpept {gpldjk fesdren*























phuxdphb vxffhvvaxnnt venh efrdqdrt* Rmh adpo mev rg djqhvr hjgxkm axjbv dj fxpphjr evvhrv agp fevm djvrejrejhgx djvrejrejhgxvnt* vnt* Rmhph dv en{etv en{etv ej gshperdgj ftfnh djqgnqhb djqgnqhb dj rmh fgjqhpvdgj ga venhv dj rg fevm*























Kpg{rm ejb H}sejvdgj ga `xvdjhvv Gshperdjk haadfdhjft

Re}erdgj sgndft























Rmh `xvdjhv `xvdjhvv v anxfrxer anxfrxerdgjv dgjv djanxhjfh djanxhjfh rmh vdyh ga {gpldjk {gpldjk fesdren fesdren oedjnt oedjnt bxpdjk xsberhb smevh {mhj `ggo fgjbdrdgjv sphqedn. rmh jhhb agp {gpldjk fesdren dv ndlhnt rg fgqhp rmh nek `hr{hhj djfphevhv venhv ejb phfhdsr ga fevm ev {hnn ev











































































































































































































































































































































































































































































































































































































VXKKHVRDGJV Rmh fgosejt vmgxnb xrdndyh rmh phvhpqhv ejb vxpsnxv `t hdrmhp fesdrendy/ djk gp djqhvr rmh ogjht vgoh {mhph ev djqhvrohjr rg khr `hjhadrv* Rmh fgosejt vmgxnb oedjredj ebhuxerh {gpldjk fesdren

Rmh fgosejt vmgxnb oedjredj rmh mdkm nduxdbdrt sgvdrdgj

Rmh fgosejt dv xjbhp ngvv ygjh. vg dr jhhbv vgoh vx`vdbt `t kgqhpjohjr rg bhqhngs drv sgvdrdgj* @t ohpkdjk rmh fgosejt {drm grmhp spgadre`nh fgosejt. rmh adpo oet Dospgqh drv shpagpoejfh* @t vhnndjk ognevvhv rg grmhp snejr rmh fgosejt fej hepj ebbdrdgjen spgadr* @t xvdjk rmh vxkep fej vfpes rmh adpo fej khjhperh dr—v hnhfrpdfennt vxssnt* @t vhnndjk rmh vfpes rg `dg/snejrv dr fej khjhperh axjbv*





















FGJFNXVD GJ





















FGJFNXVDGJ

Apgo rmh ejentvdv gj rmh {gpldjk fesdren oejekhohjr er Fmdrrggp Fg/ gshperdqh Vxkep Nrb. fgjfnxbh dj vsdrh ga enn vxkkhvrdgjv. rmh fgosejt mev rg phbxfh drv spgbxfrdgj fgvr rg djfphevh spgadr*

Rmh djqhjrgpt rxpj gqhp dv kggb dj enn rmh adqh thepv* Rmh fgosejt vmgxnb rpt rg djfphevh rmhdp venhv* Dr vmgxnb oedjredj rmh mdkm nduxdbdrt sgvdrdgj* Mhjfh. rmh vxkkhvrdgjv kdqhj eph phendvrdf {mdfm {dnn nheb rg djfphevh dj rmh spgadre`dndrt ga rmh fgosejt* Rmh fgosejt vmgxnb rpt rg res rmh oeplhr ejb vhr dj `pejb qenxh ejb bg rmh `hvr*





















EJJH]XP H





















RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP RPEBDJK EFFGXJR AGP RMH THEP 0336 SEPRDFXNEPV

EOGXJR Pv* Sv*

5*GSHJDJK VRGFL9 e$ Vxkep `$ Ognevvhv 0* SXPFMEVHV9 e$ Ahprdndvhpv ! shvrdfdbhv 6* H}shjbdrxph bh`dre`nh rg rpebdjk e'f 2* Fgvr ga spgbxfrdgj Rpejvahpphb apgo Oejxaefrxpdjk e'f

SEPRDFXNEPV

5* GSHJDJK VRGFL9 01.55.64.302*6= =0.80.660*02

e$ Vxkep `$ Ognevvhv 0* venhv

EOGXJR Pv* Sv* 54.54.41.42;*=3 14.3;.2;2*=3 03.52.=1.8;6*61

58.503*33

5.;8.=1.1;6*0=

6* Odvf* djfgoh Fphbdre`nh rg Rpebdjk e'f

5.;0.33.651*82

2* Kpgvv ngvv

6.;1.28.88=*53

51.=0.22.003*;3

///////////////////// 28.80.6;.6;3*13 /////////////////////

////////////////////// 28.80.6;.6;3*13 //////////////////////























RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB 99 FMDRRGGP @ENEJFH VMHHR EV GJ 0336 NDE@DNDRDHV 5* Vmeph fesdren 0*BHSGVDRV ! @GPPG[DJKV9 e$ Bhsgvdrv `$ @gppg{djkv 6* Gxr vrejbdjk Djrhphvr sete`nh 2* Ebixvrdjk mhebv „ Bxh `t‟ 8* Phvhpqhv 1* X*B*S ;* Exbdr axjb =* Phvhpqh axjb thr Rg `h djqhvrhb 4* Qtvte èjl ènejfh 53* @ejl ga Djbde 55* Fejepe èjl 50* Djbdej èjl 56* Djbdej gqhpvhev @ejl 52* V*Q* Kpeohhje @ejl 58* Vrerh èjl ga Djbde 51* Xjdgj èjl ga Djbde 5;* FBFF èjl. Fmdrrggp 5=* Fgpsgperdgj èjl

Pv*

EVVHRV

52.34.8=.;33*33

0.==.61.861*38 06.81.51.053*0= 13.42.2;;*43 5=.04.50.3;2*0; 05.46.8;.5=;*=1 12.001*== 4.148*8; 02.;30*14 /// /// /// /// /// /// /// /// /// ///

5* Fevm gj mejb 0* @ENEJFH [DRM @EJLV9 e$ fxpphjr effgxjr `$ veqdjkv effgxjr 6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv 2* Bhsgvdrv {drm Qepdgxv ekhjfdhv 8* A*B—v {drm èjlv 1* Ngejv ! ebqejfhv Rg oho`hpv ;* Ngejv rg grmhp Fg/gs* vxkep Aefrgpdhv =* EBI* mhebv „bxh rg‟ 4* Djrhphvr phfhdqe`nh 53* Qenxh ga evvhrv 55* Pqenxerdgj ga Evvhrv 50* QENXH GA FNGVDJK VRGFL9 e$ Vrgphv vrgflv `$ Sefldjk oerhpden f$ Vrerdgjept b$ Vxkep h$ Vxkep dj spgfhvv a$ Ognevvhv k$ Ognevvhv dj spgfhvv m$ AOS pe{ oerhpden ! ahhb

Pv* 50.=6.4=3*02

5;.58.344*0; 06.=3.564*44 0.0=.883*33 50.82.=08*;; 0.83.333*33 12.15.==6*65 63.33.333*33

8.22.50.615*58 5=.01.2==*8; 50.10.31.213*00 4.84.63.0;5*;6

0.30.14.;3=*46 5.;=.023*28 01.6;8*83 54.54.41.42;*=3 0.82.6=0*3; 14.3;.2;2*=3 4.043*33 03.2;2*03






















EOGXJR Pv* Sv*

5*GSHJDJK VRGFL9 e$ Vxkep `$ Ognevvhv 0* H}shjbdrxph bh`dre`nh rg rpebdjk e'f

SEPRDFXNEPV

5* GSHJDJK VRGFL9 54.54.41.42;*=3 14.3;.2;2*=3


5.5=.21.3;;* 21

6* Fgvr ga spgbxfrdgj Rpejvahpphb apgo Oejxaefrxpdjk e'f 6.01.51.;3;*33

///////////////////// 02.66.1;.03;*31 //////////////////////

EOGXJR Pv* Sv* ;.13.38.228*53 0.=1.340*33 56.38.5;.261*=5


5.58.35.543*20

2* Kpgvv ngvv

0.83.8;.120*;6

////////////////////// 02.66.1;.03;*31 ///////////////////////





















RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB 99 FMDRRGGP @ENEJFH VMHHR EV GJ 0332 NDE@DNDRDHV 5* Vmeph fesdren 0*BHSGVDRV ! @GPPG[DJKV9 e$ Bhsgvdrv `$ @gppg{djkv 6* Gxr vrejbdjk Djrhphvr sete`nh 2* Ebixvrdjk mhebv „ Bxh `t‟ 8* Phvhpqhv 1* X*B*S ;* Exbdr axjb =* Phvhpqh axjb thr Rg `h djqhvrhb

Pv* 52.34.13.633*33

0.==.50.281*1= 00.6=.00.210*8; 0.;5.43.1==*23 55.83.03.3;6*;= 00.=;.0;.==2*35 12.001*== 4.148*8; 02.;30*14

/////////////////////// ;1.21.60.243*8=

EVVHRV 5* Fevm gj mejb 0* @ENEJFH [DRM @EJLV9 e$ fxpphjr effgxjr `$ veqdjkv effgxjr 6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv 2* Bhsgvdrv {drm Qepdgxv ekhjfdhv 8* A*B—v {drm èjlv 1* Ngejv ! ebqejfhv Rg oho`hpv ;* Ngejv rg grmhp Fg/gs* vxkep Aefrgpdhv =* EBI* mhebv „bxh rg‟ 4* Djrhphvr phfhdqe`nh 53* Qenxh ga evvhrv 55* Pqenxerdgj ga Evvhrv 50* QENXH GA FNGVDJK VRGFL9 e$ Vrgphv vrgflv `$ Sefldjk oerhpden f$ Vrerdgjept b$ Vxkep h$ Vxkep dj spgfhvv a$ Ognevvhv k$ Ognevvhv dj spgfhvv m$ AOS pe{ oerhpden ! ahhb

Pv* 00.8;8*03

56.24.205*;2 5.28.65.;1;*;2 0.0=.883*33 50.15.008*;; 00.83.333*33 16.=1.104*14 53.33.333*33

8.2=.42.;3=*3= 5=.01.2==*8; 50.10.31.213*00 4.84.63.0;5*;6

0.35.33.012*10 5.;=.023*28 5=.1;5*33 ;.13.38.228*53 0.62.=30*43 0.=1.340*33 8.;83*33 03.2;2*03






















EOGXJR Pv* Sv*

5*GSHJDJK VRGFL9 e$ Vxkep

5* GSHJDJK VRGFL9 ;.13.38.228*53

`$ Ognevvhv

0.=1.340*33

0* SXPFMEVHV9 e$ Ahprdndvhpv ! shvrdfdbhv

8.32.333*33

6* H}shjbdrxph bh`dre`nh rg rpebdjk e'f 2* Fgvr ga spgbxfrdgj Rpejvahpphb apgo Oejxaefrxpdjk e'f

SEPRDFXNEPV

14.28.611*=6

e$ Vxkep

;.==.51.232*03

`$ Ognevvhv f$ Shvrdfdbhv

5.31.13.1=6*68 6.10.083*33

0* venhv 6* Odvf* djfgoh Fphbdre`nh rg Rpebdjk e'f 2* Kpgvv ngvv

55.80.21.6;8*52

///////////////////// 54.=4.=;.0;4*3; /////////////////////

EOGXJR Pv* Sv*

4.14.03.642*63

14.32.312*=8

86062=0*6; ////////////////////// 54.=4.=;.0;4*3; //////////////////////





















RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB 99 FMDRRGGP @ENEJFH VMHHR EV GJ 0338 NDE@DNDRDHV 5* Vmeph fesdren 0*BHSGVDRV ! @GPPG[DJKV9 e$ Bhsgvdrv `$ @gppg{djkv 6* Gxr vrejbdjk Djrhphvr sete`nh 2* Ebixvrdjk mhebv „ Bxh `t‟ 8* Phvhpqhv 1* X*B*S ;* Exbdr axjb =* Phvhpqh axjb thr Rg `h djqhvrhb

Pv* 52.34.15.233*33

0.45.82.5;4*15 01.13.;6.8=;*48 2.38.08.;4=*23 53.=5.3;.840*54 02.=3.==.332*30 12.001*== 4.148*8; 02.;30*14

/////////////////////// =6.63.34.5=;*65

EVVHRV 5* Fevm gj mejb 0* @ENEJFH [DRM @EJLV9 e$ fxpphjr effgxjr `$ veqdjkv effgxjr 6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv 2* Bhsgvdrv {drm Qepdgxv ekhjfdhv 8* A*B—v {drm èjlv 1* Ngejv ! ebqejfhv Rg oho`hpv ;* Ngejv rg grmhp Fg/gs* vxkep Aefrgpdhv =* EBI* mhebv „bxh rg‟ 4* Djrhphvr phfhdqe`nh 53* Qenxh ga evvhrv 55* Pqenxerdgj ga Evvhrv 50* QENXH GA FNGVDJK VRGFL9 e$ Vrgphv vrgflv `$ Sefldjk oerhpden f$ Vrerdgjept b$ Vxkep h$ Vxkep dj spgfhvv a$ Ognevvhv k$ Ognevvhv dj spgfhvv m$ Shvrdfdbhv m$ AOS pe{

Pv* 5=.;=.465*31

45.;0.=15*61 =4.1;.5;1*56 0.0=.883*33 50.;5.008*;; 0;.83.333*33 43.=8.068*42 53.33.333*33

1.;3.81.855*42 5=.01.2==*8; 50.11.2;.834*00 4.84.63.0;5*;6

0.33.21.803*12 46.533*33 26.;01*18 ;.==.51.232*03 //////// 5.31.13.1=6*68 ///////// 6.10.083*33
























EOGXJR Pv* Sv*

5*GSHJDJK VRGFL9 e$ Vxkep `$ Ognevvhv f$ Shvrdfdbhv 0* SXPFMEVHV9 e$ Ahprdndvhpv ! shvrdfdbhv 6* H}shjbdrxph bh`dre`nh rg rpebdjk e'f 2* Fgvr ga spgbxfrdgj Rpejvahpphb apgo Oejxaefrxpdjk e'f

SEPRDFXNEPV

5* GSHJDJK VRGFL9 ;.==.51.232*03 5.31.13.1==*=8 6.10.083*33

e$ Vxkep `$ Ognevvhv f$ Shvrdfdbhv 0* venhv

55.03.333*33

5.52.;2.;41*=2

08.;8.21.=44*2;


EOGXJR Pv* Sv* 01.;2.84.;40*=3 ;8.52.023*;; 5.51.2=3*33

50.21.04.181*;=

5.03.50.;83*68





















RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP @ENEJFH VMHHR EV GJ 0331 NDE@DNDRDHV 5* Vmeph fesdren 0*BHSGVDRV ! @GPPG[DJKV9 e$ Bhsgvdrv `$ @gppg{djkv 6* Gxr vrejbdjk Djrhphvr sete`nh 2* Ebixvrdjk mhebv „ Bxh `t‟ 8* Phvhpqhv 1* X*B*S ;* Exbdr axjb =* Phvhpqh axjb thr Rg `h djqhvrhb

Pv* 52.55.23.;33*33

6.53.02.321*53 23.26.23.=31*50 2.43.02.4==*43 52.34.=3.608*61 01.26.34.30=*56 12.001*== 4.148*8; 02.;30*14

EVVHRV 5* Fevm gj mejb 0* @ENEJFH [DRM @EJLV9 e$ fxpphjr effgxjr `$ veqdjkv effgxjr 6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv 2* Bhsgvdrv {drm Qepdgxv ekhjfdhv 8* A*B—v {drm èjlv 1* Ngejv ! ebqejfhv Rg oho`hpv ;* Ngejv rg grmhp Fg/gs* vxkep Aefrgpdhv =* EBI* mhebv „bxh rg‟ 4* Djrhphvr phfhdqe`nh 53* Qenxh ga evvhrv 55* Pqenxerdgj ga Evvhrv Evvhrv

Pv* 5.25.05=*=3

5.11.=0;*55 ;3.=6.551*36 0.0=.883*43 50.1;.008*;; 0.83.333*33 5.31.02.4=;*03 53.33.333*33

;.60.34.113*64 5=.01.2==*8; 50.45.4;.8=1*00 4.84.63.0;5*;6





















RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP RPEBDJK EFFGXJR AGP RMH THEP 033; SEPRDFXNEPV

EOGXJR Pv* Sv*

5*GSHJDJK VRGFL9 e$ Vxkep `$ Ognevvhv f$ Shvrdfdbhv

SEPRDFXNEPV

5* GSHJDJK VRGFL9 01.;2.84.;40*=3 ;8.52.023*;; 5.51.2=3*33


0* H}shjbdrxph bh`dre`nh rg rpebdjk e'f 6** Fgvr ga spgbxfrdgj Rpejvahpphb apgo Oejxaefrxpdjk e'f 2* Shvrdfdbhv Sxpfmevh

0.11.;1.363*03

02.1;.55.0=4*55 11.54.330*=4 0.38.423*33


0.13.4=.;48*83

2* Kpgvv ngvv

6.;1.=0.;8;*1=

6=.53.4;.28=*63

66.3;.613*33

EOGXJR Pv* Sv*





















RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP @ENEJFH VMHHR EV GJ 033; NDE@DNDRDHV 5* Vmeph fesdren 0*BHSGVDRV ! @GPPG[DJKV9 e$ Bhsgvdrv `$ @gppg{djkv 6* Gxr vrejbdjk Djrhphvr sete`nh 2* Ebixvrdjk mhebv „ Bxh `t‟ 8* Phvhpqhv 1* X*B*S ;* Exbdr axjb =* Phvhpqh axjb thr Rg `h djqhvrhb

Pv* 52.08.86.133*33

6.80.35.==;*35 23.8;.30.200*;1 2.14.0=.635*12 00.45.;0.432*=0 01.=3.31.=68*35 12.001*== 4.148*8; 02.;30*14

EVVHRV 5* Fevm gj mejb 0* @ENEJFH [DRM @EJLV9 e$ fxpphjr effgxjr `$ veqdjkv effgxjr 6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv 2* Bhsgvdrv {drm Qepdgxv ekhjfdhv 8* A*B—v {drm èjlv 1* Ngejv ! ebqejfhv Rg oho`hpv ;* Ngejv rg grmhp Fg/gs* vxkep Aefrgpdhv =* EBI* mhebv „bxh rg‟ 4* Djrhphvr phfhdqe`nh 53* Qenxh ga evvhrv 55* Pqenxerdgj ga Evvhrv Evvhrv 50* QENXH GA

Pv* 48.3=0*4=

66.=3.018*4= 52.21.46.5;*26 0.0=.883*33 50.;3.008*;; 0.83.333*33 5=.5;.2=.;6*33 53.33.333*33 ;.88.25.336*66 5=.01.2==*8; 56.44.0;.650*12 4.84.63.0;5*;6





















@D@NDGKPES























@D@NGKPESMT  

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Project report on Working Capital Word

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