normes d'audit

8/14/2019 normes d'audit

1/44

, Mjs~dp Ihljlcd d~ Mjljedmdl~ nds Hls~h~t~hblsIhljlchpds

Jtnh~ cbmp~j`gd d~ ihljlchd

Gds lbpmds hl~dplj~hbljgds

njtnh~

Pjghs jp 1- Sjljd DGBTJ^H- Sjj KJMMBTMH- Ljujg KMJMBTCKD

Dlcjnp jp 1M, PJNH


2/44

Gds lbmds hl~dlj~hbljgds njtnh~

_gjl

Hl~bntc~hbl

Sdc~hbl H- gds phlchpds eljt{Lbmd hl~dlj~hbljgd njtnh~ 0??Lbmd hl~dlj~hbljgd njtnh~ 0:?Lbmd hl~dlj~hbljgd njtnh~ 03?Lbmd hl~dlj~hbljgd njtnh~ 0>?Lbmd hl~dlj~hbljgd njtnh~ 04?

Sdc~hbl HH- yjgtj~hbl nt hsztdLbmd hl~dlj~hbljgd njtnh~ 3??Lbmd hl~dlj~hbljgd njtnh~ 3:4Lbmd hl~dlj~hbljgd njtnh~ 30?

Sdc~hbl HHH- gds gmdl~s pb`jl~sLbmd hl~dlj~hbljgd njtnh~ 4??Lbmd hl~dlj~hbljgd njtnh~ 4?:Lbmd hl~dlj~hbljgd njtnh~ 4?4Lbmd hl~dlj~hbljgd njtnh~ 4:?Lbmd hl~dlj~hbljgd njtnh~ 40?

Lbmd hl~dlj~hbljgd njtnh~ 43?Lbmd hl~dlj~hbljgd njtnh~ 4>?Lbmd hl~dlj~hbljgd njtnh~ 49?Lbmd hl~dlj~hbljgd njtnh~ 45?Lbmd hl~dlj~hbljgd njtnh~ 4;?

Sdc~hbl HY- t~hghsj~hbl nds ~jyjt{ njt~ds pbidsshblldgsLbmd hl~dlj~hbljgd njtnh~ 9:?Lbmd hl~dlj~hbljgd njtnh~ 90?Lbmd hl~dlj~hbljgd njtnh~ 93?

Sdc~hbl Y-Lbmd hl~dlj~hbljgd njtnh~ 5??Lbmd hl~dlj~hbljgd njtnh~ 5?:Lbmd hl~dlj~hbljgd njtnh~ 5:?Lbmd hl~dlj~hbljgd njtnh~ 50?Lbmd hl~dlj~hbljgd njtnh~ ;??

Jlld{d

0


3/44


3


4/44


Hl~pbntc~hbl

GJtnh~ Hl~dld ds~ tld jc~hyh~ hlnpdlnjl~d d~ bàdc~hyd zth nblld tld bejlhsj~hbl tldjsstjlcd st gd nde nd mj~hsd nd sds bpj~hbls' gth jppb~d sds cblsdhgs pbt gdsjmghbd' d~ cbl~h`td cd nd gj yjgdt jabt~d,

Hg jhnd cd~~d bejlhsj~hbl j~~dhlnd sds bàdc~his dl yjgtjl~' pj tld jppbckd sxs~mj~hztdd~ m~kbnhztd' sds pbcdssts nd mjljedmdl~ nds hsztds' nd cbl~gd' d~ nd ebtydldmdl~ndl~dphsd' d~ dl ijhsjl~ nds pbpbsh~hbls pbt dlibcd gdt diihcjch~,

Gds jc~hyh~s njtnh~ hl~dld sbl~ cblnth~ds njls nhiidl~s dlyhblldmdl~s athnhztds d~ctg~tdgs' njls nds bejlhsj~hbls nbl~ g%bàd~' gj ~jhggd' gj cbmpgd{h~ d~ gj s~tc~td sbl~ nhyds'jhlsh ztd pj nds pbidsshblldgs nd gjtnh~' hl~dlds bt d{~dlds gbejlhsj~hbl, @hdl ztd cdsnhiidlcds pdtydl~ hligtdlcd gj pj~hztd nd gjtnh~ hl~dld njls ckjztd dlyhblldmdl~' gddspdc~ nds Lbmds hl~dlj~hbljgds pbt gj pj~hztd pbidsshblldggd nd gjtnh~ hl~dld ds~dssdl~hdg pbt ztd gds jtnh~dts hl~dlds pthssdl~ s%jczth~~d nd gdts dspblsj`hgh~s, Gbsztd

cd~jhlds nhspbsh~hbls nds Lbmds sbl~ cbl~jhds gj gehsgj~hbl bt gj egdmdl~j~hbl dlyhetdt' gds jtnh~dts hl~dlds nbhydl~ dspdc~d gds jt~ds nhspbsh~hbls d~ cbmmtlhztd gdshlibmj~hbls jppbphds,

Njls gd cjnd nds mhsshbls njsstjlcd' gjtnh~dt hl~dld pbcnd tld yjgtj~hbl bàdc~hyddl ytd nd ibmtgd dl ~bt~d hlnpdlnjlcd tld bphlhbl bt nds cblcgtshbls st tl pbcdssts'tl sxs~md bt ~bt~ jt~d stad~, Hg n~dmhld gj lj~td d~ g~dlntd nd sds mhsshbls zthcbmpb~dl~ eljgdmdl~ ~bhs ~xpds nhl~dydljl~s 1 gj pdsblld bt gd ebtpd nhdc~dmdl~hmpghzt njls gd pbcdssts' gd sxs~md bt gd stad~ d{jmhl jt~dmdl~ nh~ gd pbph~jhd nt

pbcdssts' gj pdsblld bt gd ebtpd jghsjl~ gyjgtj~hbl gjtnh~dt hl~dld' d~ gj pdsblldbt gd ebtpd zth t~hghsd gds stg~j~s nd gyjgtj~hbl gt~hghsj~dt,

Gd psdl~ jppb~ idj gbàd~ ntld psdl~j~hbl nds nhiidl~ds lbmds hl~dlj~hbljgdsnjtnh~,

>


5/44


Sdc~hbl H- _phlchds elpjt{

LBPMD HL^DPLJ^HBLJGD NJTNH^ 0??Bàdc~hi d~ phlchds elpjt{ dl mj~hpd njtnh~ n~j~s ihljlchdps

Hl~pbntc~hbl:, Gbàd~ nd gj psdl~d Lbmd Hl~dlj~hbljgd n%Jtnh~ + Hl~dplj~hbljg S~jlnjpn bl

Jtnh~hle' HSJ( ds~ nd nihlh nds pbcntds d~ nds phlchpds iblnjmdl~jt{ d~ nd pchsd gdtmbnjgh~s n%jppghcj~hbl cblcdljl~ gbàdc~hi d~ gds phlchpds eljt{ dl mj~hd njtnh~n%~j~s ihljlchds, Dggd jppb~d ejgdmdl~ nds pchshbls st gj dspblsj`hgh~ nd gj nhdc~hblnjls g%~j`ghssdmdl~ d~ gj psdl~j~hbl nds ~j~s ihljlchds jhlsh ztd njls gd ckbh{ ntidl~hdg cbmp~j`gd t~hghs njls gdt ppjj~hbl' yhs njls gds Lbmds HSJ sbts gd ybcj`gdnd idl~hdg cbmp~j`gd jppghcj`gd ,

Bàdc~hi ntl jtnh~ n~j~s ihljlchdps0, G%bàdc~hi ntl jtnh~ n%~j~s ihljlchds ds~ nd pdmd~~d g%jtnh~dt n%d{phmd tld

bphlhbl sdgbl gjztdggd gds ~j~s ihljlchds bl~ ~ ~j`ghs' njls ~bts gdts jspdc~s shelhihcj~his'cblibmmdl~ tl idl~hdg cbmp~j`gd jppghcj`gd,3, Tl jtnh~ n%~j~s ihljlchds dgyd nds mhsshbls n%jsstpjlcd' ~dggds ztdggds sbl~

nihlhds njls gd cjnd cblcdp~tdg hl~dlj~hbljg dgj~hi jt{ Mhsshbls n%Jsstjlcd, Gd cjndcblcdp~tdg nihlh~ d~ nch~ gds gmdl~s d~ gds bàdc~his n%tld mhsshbl n%jsstjlcd, Gds lbmdsHSJ jppghztdl~ gds cblcdp~s nt cjnd cblcdp~tdg njls gd cbl~d{~d n%tl jtnh~ n%~j~s ihljlchdsd~ nihlhssdl~ gds pbcntds d~ gds phlchpds iblnjmdl~jt{ jhlsh ztd gdts mbnjgh~sn%jppghcj~hbl njls gd cjnd n%tl ~dg jtnh~,

Pdsdc~ nds ~d{~ds d~ dsph~ cph~hztd>, gj Lbmd Hl~dlj~hbljgd nd Cbl~gd Ztjgh~ +HSZC :( 1 Cbl~gd ztjgh~ nds

cj`hld~s jghsjl~ nds mhsshbls njtnh~s bt nd{jmdl ghmh~ n%hlibmj~hbls ihljlchdskhs~bhztds' d~ njt~ds mhsshbls n%jsstjlcd d~ nd sdyhcds cblld{ds ' dzthddl~ nt cj`hld~nd nihlh nds pbgh~hztds d~ nds pbcntds nds~hlds nblld tld jsstjlcd jhsbllj`gd ztdgd cj`hld~ d~ sbl pdsblldg sd cblibmdl~ jt{ egds n%~khztd cblcdlds,

4, Gd cbmmhssjhd jt{ cbmp~ds dspdc~d gds nhspbsh~hbls nt Cbnd nd nbl~bgbehd nd gjpbidsshbl, Hg jghsd sj mhsshbl n%jtnh~ nds cbmp~ds cblibmmdl~ jt{ ~d{~ds gejt{ d~ jt{lbmds n%d{dchcd pbidsshblldg dgj~hyds cd~~d mhsshbl,

9, ^bt~ jt gble nd sbl jtnh~' hg ijh~ pdtyd n%dsph~ ch~hztd d~ ~hdl~ cbmp~d nt ijh~ ztdcd~jhlds sh~tj~hbls pdtydl~ cblnthd nds jlbmjghds shelhihcj~hyds njls gds cbmp~ds, cd~h~d' gd cbmmhssjhd jt{ cbmp~ds yjgtd nd ijbl ch~hztd gj yjghnh~ nds gmdl~s cbggdc~s jtcbts nd sds ~jyjt{' d~ ds~d j~~dl~hi jt{ hlibmj~hbls zth cbl~dnhsdl~ bt dmd~~dl~ dl cjtsd

gj ihj`hgh~ nds gmdl~s b`~dlts,5, _j jhggdts' ~bt~ jt gble nd sds ~jyjt{' gd cbmmhssjhd jt{ cbmp~ds d{dcd sbl

atedmdl~ pbidsshblldg' lb~jmmdl~ pbt nchnd nd gj lj~td' nt cjgdlnhd d~ nd g%~dlntdnds pbcntds n%jtnh~ md~~d dl bdtyd' d~ pbt cblcgtd pj~h nds gmdl~s cbggdc~s,

Lj~tpd nd g%jsstpjlcd;, Gj ibmtgj~hbl' pj gd cbmmhssjhd jt{ cbmp~ds' nd sbl bphlhbl st gds cbmp~ds

lcdssh~d zt%hg b`~hdlld g%jsstjlcd ztd gds cbmp~ds' phs njls gdt dlsdm`gd' ld cbmpb~dl~pjs n%jlbmjghds shelhihcj~hyds,Cd~~d jsstjlcd gdyd' mjhs lbl j`sbgtd nt ijh~ nds ghmh~ds nd g%jtnh~ ds~ ztjghihd' pjcblydl~hbl' n% jsstpjlcd pjhsbllj`gd ,

4


6/44


Phsztd n%jtnh~ d~ ~dlntd nds ~pjyjt{8, Gd hsztd ztd gd cbmmhssjhd jt{ cbmp~ds d{phmd tld bphlhbl nhiidl~d nd cdggd

zt%hg jtjh~ mhsd s%hg jyjh~ hndl~hih ~bt~ds gds jlbmjghds shelhihcj~hyds njls gds cbmp~ds ds~jppdg phsztd n%jtnh~ ,Gd hsztd n%jtnh~ cbmpdln ndt{ cbmpbsjl~ds 1 gd hsztd n%jlbmjghds shelhihcj~hyds njls gdscbmp~ds d~ gd hsztd nd lbl-n~dc~hbl nd cds jlbmjghds pj gd cbmmhssjhd jt{ cbmp~ds,

:?, Gd hsztd n%jlbmjghds shelhihcj~hyds njls gds cbmp~ds ds~ pbpd g%dl~h~ 6 hg d{hs~dhlnpdlnjmmdl~ nd g%jtnh~ nds cbmp~ds, Hg sd st`nhyhsd dl hsztd hlkdl~ d~ hsztd gh jtcbl~gd,Gd hsztd hlkdl~ cbdspbln gj pbssh`hgh~ ztd' sjls ~dlh cbmp~d nt cbl~gd hl~dld zth

pbtjh~ d{hs~d njls g%dl~h~' tld jlbmjghd shelhihcj~hyd sd pbnthsd njls gds cbmp~ds,Gd hsztd gh jt cbl~gd cbdspbln jt hsztd zt%tld jlbmjghd shelhihcj~hyd ld sbh~ lh

pydltd lh n~dc~d pj gd cbl~gd hl~dld nd g%dl~h~ d~ nblc lbl cbhed dl ~dmps ybtgt,::, Gd hsztd nd lbl-n~dc~hbl ds~ pbpd gj mhsshbl n%jtnh~ 1 hg cbdspbln jt hsztd

ztd gd cbmmhssjhd jt{ cbmp~ds ld pjyhdlld pjs n~dc~d tld jlbmjghd shelhihcj~hyd,:0, Gd cbmmhssjhd jt{ cbmp~ds nth~ gd hsztd n%jtnh~ tl lhydjt stiihsjmmdl~

ijh`gd pbt b`~dlh g%jsstjlcd dckdckd lcdssjhd gj cd~hihcj~hbl nds cbmp~ds,

cd~~d ihl' hg yjgtd gd hsztd n%jlbmjghds shelhihcj~hyds d~ cblbh~ gds pbcntds n%jtnh~ md~~d dl bdtyd dl pblsd cd~~d yjgtj~hbl' cblibmmdl~ jt{ phlchpds nihlhs njls gdslbmds n%d{dchcd pbidsshblldg,_gts gd cbmmhssjhd jt{ cbmp~ds yjgtd gd hsztd n%jlbmjghds shelhihcj~hyds tl lhydjtgdy' pgts hg md~ dl bdtyd nd pbcntds n%jtnh~ cbmpgmdl~jhds jihl nd nthd gd hsztd ndlbl n~dc~hbl,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 0:?^dpmds nd gj mhsshbl njtnh~

Hl~pbntc~hbl:, G%bàd~ nd gj psdl~d Lbmd Hl~dlj~hbljgd n%Jtnh~ +Hl~dplj~hbljg S~jlnjpn bl

Jtnh~hle' HSJ( ds~ nd nihlh nds pbcntds d~ nds phlchpds iblnjmdl~jt{ d~ nd pchsdgdts mbnjgh~s n%jppghcj~hbl cblcdljl~1+j( g%jccbn jydc gd cghdl~ st gds ~dmds nd gj mhsshbl n%jtnh~ 6 d~+`( gj nmjckd nd g%jtnh~dt ijcd tld ndmjlnd nd mbnhihcj~hbl nds ~dmds nd sj mhsshbl

pj gd cghdl~ pbt tld mhsshbl j`bt~hssjl~ tl lhydjt n%jsstjlcd mbhls gdy,

Gd~~pd nd mhsshbl n%jtnh~0, Hg ds~ njls g%hl~~ nt cghdl~ d~ nd g%jtnh~dt zt%tld gd~~d nd mhsshbl sbh~ dmhsd' nd

pidlcd jyjl~ gd n`t~ nd gj mhsshbl' jihl n%yh~d ~bt~ mjgdl~dlnt st gj mhsshbl, Cd~~dgd~~d cblihmd g%jccdp~j~hbl pj g%jtnh~dt nd sj lbmhlj~hbl d~ nch~ g%bàdc~hi d~ gd phm~dnd g%jtnh~' g~dlntd nd sds dspblsj`hgh~s yhs--yhs nt cghdl~' jhlsh ztd gj ibmd nds jppb~s md~~d,

^dldtp nd gj gd~~pd3, Gj ibmd d~ gd cbl~dlt nds gd~~ds nd mhsshbl n%jtnh~ pdtydl~ yjhd n%tl cghdl~

g%jt~d' mjhs dggds jppdggdbl~ ~bt~ds dl eljg1- g%bàdc~hi nd g%jtnh~ nds ~j~s ihljlchds 6- gj dspblsj`hgh~ nd gj nhdc~hbl cblcdljl~ g%~j`ghssdmdl~ d~ gj psdl~j~hbl nds ~j~sihljlchds' ~dggd zt%dggd ds~ nch~d njls gj Lbmd +HSJ( 0?? Bàdc~hi d~ phlchpds eljt{

dl mj~hd n%jtnh~ n%~j~s ihljlchds 6

9


7/44


- gd idl~hdg cbmp~j`gd jnbp~ pj gj nhdc~hbl pbt g%~j`ghssdmdl~ nds ~j~s ihljlchds'c%ds~--nhd gd idl~hdg cbmp~j`gd jppghcj`gd 6- g%~dlntd nds ~jyjt{ n%jtnh~' dl ijhsjl~ idlcd gj gehsgj~hbl jppghcj`gd' jt{ ~d{~dsegdmdl~jhds bt jt{ nhdc~hyds bt phsds nd pbsh~hbls nds bejlhsmds pbidsshblldgs nbl~g%jtnh~dt ds~ mdm`d 6- gj ibmd nd ~bts jppb~s bt jt~ds cbmmtlhcj~hbls nds stg~j~s nd gj mhsshbl 6

- gd hsztd hlyh~j`gd nd lbl-n~dc~hbl n%tld jlbmjghd shelhihcj~hyd nt ijh~ mmd nt dcbtsjt{ sblnjeds d~ nds jt~ds ghmh~ds hlkdl~ds g%jtnh~' jhlsh zt%jt{ ghmh~ds hlkdl~ds ~bt~sxs~md cbmp~j`gd d~ nd cbl~gd hl~dld 6- g%jccs sjls ds~hc~hbl ~bts nbctmdl~s' phcds cbmp~j`gds d~ jt~ds hlibmj~hblsndmjlnds njls gd cjnd nd g%jtnh~,

>, G%jtnh~dt pdt~ ejgdmdl~ sbtkjh~d hlcgtd njls sj gd~~d nd mhsshbl1- nds nhspbsh~hbls dgj~hyds gj pgjlhihcj~hbl nd g%jtnh~ 6- gd mdl~hbl zthg sj~~dln dcdybh nd gj nhdc~hbl tld cblihmj~hbl ch~d cblcdljl~ gdsncgjj~hbls zth gth bl~ ~ ijh~ds dl jppb~ jydc g%jtnh~ 6

4, Shg x j ghdt' gds pbhl~s sthyjl~s pdtydl~ ejgdmdl~ ~d j`bns1- nhspbsh~hbls dgj~hyds gj pj~hchpj~hbl n%jt~ds jtnh~dts d~ d{pd~s cd~jhls jspdc~s ndg%jtnh~ 6-nhspbsh~hbls cblcdljl~ gj pj~hchpj~hbl nds jtnh~dts hl~dlds d~ n%jt~ds dmpgbxs nt cghdl~ 6- njls gd cjs n%tl pdmhd jtnh~' nhspbsh~hbls pdlnd jydc g%jtnh~dt pcndl~ ydl~tdg 6- ~bt~d ghmh~j~hbl nd gj dspblsj`hgh~ ihljlchd nd g%jtnh~dt' gbsztd cd~~d pbssh`hgh~ d{hs~d 6- idlcd n%jt~ds jccbns ydl~tdgs dl~d g%jtnh~dt d~ gd cghdl~,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 03?Nbctmdl~j~hbl njtnh~

Hl~pbntc~hbl:, G%b`ad~ nd gj psdl~d Lbmd Hl~dlj~hbljgd n%Jtnh~ +Hl~dplj~hbljg S~jlnjpn bl

Jtnh~hle' HSJ( ds~ nd nihlh nds pbcntds d~ nds phlchpds iblnjmdl~jt{ d~ nd pchsdgdts mbnjgh~s n%jppghcj~hbl dgj~hyd gj nbctmdl~j~hbl nds ~jyjt{ n%tld mhsshbl n%jtnh~n%~j~s ihljlchds,

0, G%jtnh~dt nbh~ cblsheld njls gds nbsshds gds ztds~hbls hmpb~jl~ds dl cbggdc~jl~nds gmdl~s pb`jl~s pbt iblnd sbl bphlhbl d~ zth pdmd~~dl~ nd ats~hihd ztd g%jtnh~ j ~diidc~t sdgbl gds Lbmds Hl~dlj~hbljgds n%Jtnh~,

3, Gd ~dmd Nbctmdl~j~hbl nsheld gds nbctmdl~s +nbsshds nd ~jyjhg( ppjspj g%jtnh~dt' bt ztd g%jtnh~dt j b`~dlts d~ cblsdys' njls gd cjnd nd gj jghsj~hbl nd

g%jtnh~,Gds nbsshds nd ~jyjhg pdtydl~ ~d st pjphd' st mhcbihgm' st tl stppb~ gdc~blhztd btst ~bt~ jt~d stppb~,

>, Gds nbsshds nd ~jyjhg1+j( ijchgh~dl~ gj pgjlhihcj~hbl d~ gj jghsj~hbl nd gjtnh~ 6+`( pdmd~~dl~ gj stpdyhshbl d~ gj dytd nds ~jyjt{ njtnh~ 6 d~+c( cblsheldl~ gds gmdl~s pb`jl~s stg~jl~ nds ~jyjt{ njtnh~ diidc~ts pbt iblndgbphlhbl nd g%jtnh~dt,

Ibpmd' cbl~dlt d~ ~dlntd nd gj nbctmdl~j~hbl>, Gd cbmmhssjhd jt{ cbmp~ds cblsheld njls sbl nbsshd gds gmdl~s zth pdmd~~dl~

~bt~d jt~d pdsblld jxjl~ tld d{phdlcd nd gj pj~hztd nd gjtnh~ d~ ljxjl~ pjs pj~hchp gjmhsshbl n~d dl mdstd nd cbmpdlnd 1

5


8/44


gj pgjlhihcj~hbl nd gjtnh~ nbl~ gds phlchpjt{ gmdl~s sbl~ ibmjghss njls gd pgjl ndmhsshbl d~ gd pbejmmd nd ~jyjhg 6

gj lj~td' gd cjgdlnhd d~ g~dlntd nds pbcntds njtnh~ diidc~tds 6 gds cjjc~hs~hztds zth pdmd~~dl~ nhndl~hihd gds gmdl~s zthg j ~ds~s jihl nd

pchsd g~dlntd nds pbcntds mhsds dl bdtyd 6 gds stg~j~s nd cds pbcntds d~ gds gmdl~s cbggdc~s 6 gds pb`gmj~hztds cblcdljl~ gds gmdl~s shelhihcj~his nds cbmp~ds zth bl~ ~

dgdyds jt cbts nd gjtnh~ d~ gds cblcgtshbls nt cbmmhssjhd jt{ cbmp~ds st cdspb`gmj~hztds,

4, Gd cbmmhssjhd jt{ cbmp~ds ibmjghsd ejgdmdl~ njls sbl nbsshd gds ckjledshl~dydlts jydc gj nhdc~hbl nd gdl~h~ bt jydc njt~ds hl~dgbct~dts jt ~h~d nds gmdl~sshelhihcj~his nds cbmp~ds,Gbsztd gd cbmmhssjhd jt{ cbmp~ds hndl~hihd tld hlibmj~hbl cbl~jnhc~bhd bt hlcbkdl~djydc gj cblcgtshbl zthg j ibmtgd st tld pb`gmj~hztd cblcdljl~ nds gmdl~sshelhihcj~his nds cbmp~ds' hg nbctmdl~d njls gd nbsshd gj mjlhd nbl~ hg j ~jh~ cd~~dcbl~jnhc~hbl bt cd~~d hlcbkdlcd pbt pjydlh sj cblcgtshbl ihljgd,

9, Gd cbmmhssjhd jt{ cbmp~ds ibmjghsd gj nbctmdl~j~hbl st tl stppb~ pjphd' tlstppb~ gdc~blhztd bt ~bt~ stppb~ pdmd~~jl~ nd cblsdyd ghl~ejgh~ nds nbllds ghsh`gds

pdlnjl~ gj ntd gejgd nd cblsdyj~hbl nt nbsshd,5, Dl jppghcj~hbl nd gj~hcgd P, ;03-:? nt cbnd nd cbmmdcd' gd cbmmhssjhd jt{

cbmp~ds ibtlh~ gds d{pghcj~hbls d~ gds ats~hihcj~hbls ztd gds jt~bh~s nd cbl~gd ds~hmdl~lcdssjhds, Cds d{pghcj~hbls d~ ats~hihcj~hbls ld cbls~h~tdl~ pjs tl gmdl~ nd nbctmdl~j~hblmmd sh dggds sbl~ ibtlhds pj gd cbmmhssjhd jt{ cbmp~ds pbt pchsd ghlibmj~hblcbl~dltd njls sbl nbsshd,

;, Gds gmdl~s nd nbctmdl~j~hbl cblshels njls gd nbsshd mdl~hblldl~ ghndl~h~ ntmdm`d nd gzthpd njtnh~ zth j diidc~t gds ~jyjt{ d~ gdt nj~d nd jghsj~hbl,

Shg d{hs~d tld dytd nds ~jyjt{' gds gmdl~s nd nbctmdl~j~hbl mdl~hblldl~ ejgdmdl~ghndl~h~ nd gj pdsblld zth j diidc~t gj dytd jhlsh ztd gj nj~d d~ g~dlntd nd cd~~d dytd,

Cjgdlnphdp8, Gd cbmmhssjhd jt{ cbmp~ds nbctmdl~d sds ~jyjt{ jt it d~ mdstd nd gdt

jghsj~hbl d~ njls nds ngjhs cbmpj~h`gds jydc gdt dytd,Jt-ndg nd gj nj~d nd shelj~td nd sbl jppb~' gd cbmmhssjhd jt{ cbmp~ds ld pdt~ jppb~djtctld mbnhihcj~hbl nd ibln jt{ gmdl~s nd nbctmdl~j~hbl, Hg ld pdt~ x jppb~d ztd ndsmbnhihcj~hbls nd ibmd bt dybh gdt cgjssdmdl~ njls tl ngjh nd ztj~d-yhle~-nh{ abts jpsgj tlhbl nd gbejld jppdg s~j~td st gds cbmp~ds,

:?, Gbsztd gd cbmmhssjhd jt{ cbmp~ds j cblljhssjlcd' dl~d gj nj~d nd shelj~td nd

sbl jppb~ d~ gj nj~d njppb`j~hbl nds cbmp~ds' ntl yldmdl~ zth gd cblnth~ md~~d dlbdtyd nd lbtydggds pbcntds njtnh~ bt ibmtgd nd lbtydggds cblcgtshbls' hg cbmpg~dsbl nbsshd dl x cblsheljl~ 1

gds chcbls~jlcds nd gj stydljlcd nd cd~ yldmdl~ 6 gj lj~td nd cd~ yldmdl~ 6 gj lj~td' gd cjgdlnhd d~ g~dlntd nds pbcntds njtnh~ mhsds dl bdtyd dl

cblsztdlcd 6 gds cjjc~hs~hztds zth pdmd~~dl~ nhndl~hihd gds gmdl~s zthg j ~ds~s jihl nd

pchsd g~dlntd nds pbcntds mhsds dl bdtyd 6 gds stg~j~s nd cds pbcntds d~ gds gmdl~s cbggdc~s,

Hg sjeh~ lb~jmmdl~ nyldmdl~s pbs~hdts gj cg~td nd gd{dchcd,::, Gd nbsshd ds~ cblsdy njls sbl hl~ejgh~ ntjl~ gj ntd gejgd nd cblsdyj~hbl

nd nh{ jls,

;


9/44


LBPMD HL^DPLJ^HBLJGD NJTNH^ 0>?Gj pdsblsj`hgh~ nd gjtnh~dtp njls gj phsd

Dl cblshnpj~hbl nd ipjtndsNjls gjtnh~ nds ~j~s ihljlchdps

Hl~pbntc~hbl:, Gbs nd gj pgjlhihcj~hbl d~ nd gj jghsj~hbl nd sbl jtnh~' gd cbmmhssjhd jt{ cbmp~ds

hndl~hihd d~ yjgtd gd hsztd njlbmjghds shelhihcj~hyds njls gds cbmp~ds d~ cblbh~ gdspbcntds njtnh~ md~~d dl bdtyd dl pblsd cd~~d yjgtj~hbl, Cds jlbmjghds pdtydl~stg~d nddts mjhs jtssh nd ijtnds,

0, Gj psdl~d lbmd j pbt b`ad~ nd nihlh gds pbcntds njtnh~ spchihztdsdgj~hyds 1

ghndl~hihcj~hbl d~ gyjgtj~hbl nt hsztd njlbmjghds shelhihcj~hyds stg~jl~ ndijtnds' njls gds cbmp~ds 6

gjnjp~j~hbl nd gjppbckd eljgd d~ gj cblcdp~hbl nds pbcntds njtnh~ dl

pblsd cd~~d yjgtj~hbl,3, Cd~~d lbmd sjppghztd jt{ ijtnds stscdp~h gds ndl~jld nds jlbmjghds

shelhihcj~hyds njls gds cbmp~ds' sjybh 1 gds jc~ds hl~dl~hblldgs pb~jl~ j~~dhl~d ghmjed ihngd nds cbmp~ds d~ nd lj~td

hlnthd dl ddt gt~hghsj~dt nd cds cbmp~ds 6 gd n~btldmdl~ njc~his,

Cjpjc~phs~hztds nd gj ipjtnd>, Gj ijtnd sd nhs~hletd nd gddt pj sbl cjjc~d hl~dl~hblldg,4, Gd hsztd nd ld pjs n~dc~d tld jlbmjghd shelhihcj~hyd njls gds cbmp~ds ds~ pgts

gdy dl cjs nd ijtnd ztdl cjs nddt pjcd ztd gj ijtnd ds~ eljgdmdl~ jccbmpjeldnd pbcns nds~hls nhsshmtgd gds ijh~s,

9, Cblibmmdl~ jt phlchpd nihlh njls gj lbmd _hlchpds jppghcj`gds gjtnh~ ndscbmp~ds mhs dl bdtyd njls gd cjnd nd gj cd~hihcj~hbl nds cbmp~ds ' gd cbmmhssjhd jt{cbmp~ds ijh~ pdtyd ndsph~ ch~hztd d~ ~hdl~ cbmp~d' ~bt~ jt gble nd sbl jtnh~' nt ijh~ zttldjlbmjghd shelhihcj~hyd stg~jl~ ntld ijtnd pthssd d{hs~d,

_pbcdssts n%yjgtj~hbl nt phsztd5, Jhlsh ztd gd ndmjlnd gj Lbmd HSJ 3:4' njls gd cjnd nd sj phsd nd cblljhssjlcd

nd g%dl~h~ d~ nd sbl dlyhblldmdl~' x cbmphs nd sbl cbl~gd hl~dld' g%jtnh~dt pbcnd tld yjgtj~hbl nds hsztds, J cd ~h~d' hg md~ dl bdtyd gds pbcntds sthyjl~ds nds~hlds

b`~dlh g%hlibmj~hbl zth sdj t~hghsd pbt hndl~hihd gd hsztd n%jlbmjghds shelhihcj~hydspbydljl~ nd ijtnds1+j( hg s%dl~d~hdl~ jydc gj nhdc~hbl' jydc gds pdsbllds cbls~h~tjl~ gd ebtydldmdl~n%dl~dphsd d~' gd cjs ckjl~' jydc n%jt~ds pdsbllds g%hl~hdt nd g%dl~h~' jihl n%jczth gjcblljhssjlcd nd gj mjlhd nbl~ gds pdsbllds cbls~h~tjl~ gd ebtydldmdl~ n%dl~dphsdd{dcd tld stydhggjlcd st gd pbcdssts nihlh pj gj nhdc~hbl pbt hndl~hihd d~ pblnd jthsztd nd ijtnds' jhlsh ztd st gd cbl~gd hl~dld mhs dl pgjcd pbt nthd cd hsztd 6+`( hg n~dmhld sh tl bt pgtshdts ijc~dts nd hsztd nd ijtnds d{hs~dl~ 6+c( hg d{jmhld ~bt~d dgj~hbl hlkj`h~tdggd bt hlj~~dlntd zth j pt ~d hndl~hihd gbs nd gjjghsj~hbl nds pbcntds jljgx~hztds 6+n( hg pdln dl cbmp~d n%jt~ds hlibmj~hbls zth pdtydl~ ~d n%hl~~ pbt hndl~hihd nds

hsztds n%jlbmjghds shelhihcj~hyds pbydljl~ nd ijtnds,

8


10/44


11/44


:>, Dl cbmpgmdl~' gd cbmmhssjhd jt{ cbmp~ds jppchd sh nds hlibmj~hblsb`~dltds gbccjshbl njt~ds pbcntds njtnh~ hlnhztdl~ nds hsztds njlbmjghdsshelhihcj~hyds stg~jl~ nd ijtnds,

:>, Gbsztd gd cbmmhssjhd jt{ cbmp~ds j hndl~hih' gbs nd sj phsd nd cblljhssjlcdnd gdl~h~ d~ nd sbl dlyhblldmdl~' nds hsztds njlbmjghds shelhihcj~hyds stg~jl~ ndijtnds' hg yjgtd' njls ~bts gds cjs' gj cblcdp~hbl d~ gj mhsd dl bdtyd nds cbl~gds nd

gdl~h~ zth sd jppb~dl~ cds hsztds,Hg d{hs~d tld psbmp~hbl nd hsztd njlbmjghds shelhihcj~hyds stg~jl~ nd ijtnds njls gjcbmp~j`hghsj~hbl nds pbnth~s, Nd cd ijh~' gbsztd gd cbmmhssjhd jt{ cbmp~ds ds~hmd ztd cdhsztd ld{hs~d pjs' hg dl ats~hihd njls sbl nbsshd,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 04?_phsd dl cbm~d nds ~d{~ds gehsgj~his d~ pegdmdl~jhpds

Njls tl jtnh~ nds ~j~s ihljlchdps

Hl~pbntc~hbl

?:, Gdl~h~ ds~ jsstad~~hd nds ~d{~ds gejt{ d~ egdmdl~jhds nbl~ gd lbl-dspdc~ pdt~cblnthd nds jlbmjghds shelhihcj~hyds njls gds cbmp~ds,?0, Gj psdl~d lbmd j pbt b`ad~ nd nihlh gds pbcntds njtnh~ ztd gd

cbmmhssjhd jt{ cbmp~ds md~ dl bdtyd 1 jihl nhndl~hihd d~ nyjgtd gd hsztd njlbmjghds shelhihcj~hyds njls gds cbmp~ds

stg~jl~ nt lbl-dspdc~ ydl~tdg nd ~d{~ds gejt{ d~ egdmdl~jhds' gbszthg hndl~hihd nds cjs nd lbl-dspdc~ nd ~d{~ds gejt{ d~ egdmdl~jhds

stscdp~h`gds nd cblnthd nds jlbmjghds njls gds cbmp~ds,?3, Dggd nihlh~ dl bt~d gds hlchndlcds st gbphlhbl nt cbmmhssjhd jt{ cbmp~ds nds

cjs nd lbl-dspdc~ nd ~d{~ds gejt{ d~ egdmdl~jhds stscdp~h`gds nd cblnthd nds jlbmjghdsshelhihcj~hyds njls gds cbmp~ds zthg j hndl~hihds,

Hndl~hihcj~hbl d~ yjgtj~hbl nt phsztd njlbmjghds shelhihcj~hyds njls gds cbm~dspstg~jl~ nt lbl-pdsdc~ nd ~d{~ds gejt{ d~ pegdmdl~jhpds

?>, Gbs nd gj phsd nd cblljhssjlcd nd gdl~h~ d~ nd sbl dlyhblldmdl~' gdcbmmhssjhd jt{ cbmp~ds pdln cblljhssjlcd nt sdc~dt njc~hyh~ nd gdl~h~' nd sbldlyhblldmdl~ egdmdl~jhd' lb~jmmdl~ nt idl~hdg cbmp~j`gd jppghcj`gd' d~ nds mbxdlsmhs dl bdtyd pj gdl~h~ pbt sx cblibmd,

?4, _bt cd ijhd' gd cbmmhssjhd jt{ cbmp~ds sdlzthd~ jtps nd gj nhdc~hbl 1 nds ~d{~ds gejt{ d~ egdmdl~jhds ztdggd ds~hmd stscdp~h`gds njybh tld hlchndlcd

n~dmhljl~d st gjc~hyh~ nd gdl~h~' nds pbcntds cbltds d~ mhsds dl bdtyd njls gdl~h~ yhsjl~ ejjl~h gd dspdc~ nds

~d{~ds gejt{ d~ egdmdl~jhds' nds egds d~ pbcntds d{hs~jl~ds pbt hndl~hihd gds gh~heds d~ pbt yjgtd d~

cbmp~j`hghsd gdts hlchndlcds,?9, Gbsztd gd cbmmhssjhd jt{ cbmp~ds hndl~hihd nds ~d{~ds gejt{ d~ egdmdl~jhds

dgj~his g~j`ghssdmdl~ d~ gj psdl~j~hbl nds cbmp~ds zth bl~ tld hlchndlcd st gjn~dmhlj~hbl ngmdl~s shelhihcj~his nds cbmp~ds 1

hg dl jczthd~ tld cblljhssjlcd stiihsjl~d pbt gth pdmd~~d nd yhihd gdtjppghcj~hbl'

hg cbggdc~d nds gmdl~s stiihsjl~s d~ jppbphs ats~hihjl~ nd gdt dspdc~,?5, Gbsztd gd cbmmhssjhd jt{ cbmp~ds hndl~hihd nds ~d{~ds gejt{ d~ egdmdl~jhds

zth ld sbl~ pjs dgj~his g~j`ghssdmdl~ d~ gj psdl~j~hbl nds cbmp~ds mjhs nbl~ gd lbl-

::


12/44


dspdc~ pdt~ jybh nds cblsztdlcds ihljlchds pbt gdl~h~' ~dggds ztd nds jmdlnds bt ndshlndmlh~s ydsd' bt dlcbd pdt~ md~~d dl cjtsd gj cbl~hlth~ nd{pgbh~j~hbl 1

hg sdlzthd~ jtps nd gj nhdc~hbl nt dspdc~ nd cds ~d{~ds' hg pdln cblljhssjlcd nd gj cbdspblnjlcd dtd nds jt~bh~s jnmhlhs~j~hyds d~ nd

cbl~gd pbt hndl~hihd gds cjs ydl~tdgs nd lbl-dspdc~ nds ~d{~ds,?;, ^bt~ jt gble nd sj mhsshbl' gd cbmmhssjhd jt{ cbmp~ds ds~ pj jhggdts j~~dl~hi jt

ijh~ ztd gds pbcntds njtnh~ mhsds dl bdtyd pdtydl~ ijhd jppjj~d nds cjs nd lbl-dspdc~nd ~d{~ds gejt{ d~ egdmdl~jhds stscdp~h`gds nd cblnthd nds jlbmjghds shelhihcj~hydsnjls gds cbmp~ds,

?8, Gbsztd' ghsstd nd cds pbcntds' gd cbmmhssjhd jt{ cbmp~ds j tl nbt~d ztjl~jt dspdc~' pj gdl~h~' ntl ~d{~d gejg bt egdmdl~jhd stscdp~h`gd nd cblnthd ndsjlbmjghds shelhihcj~hyds njls gds cbmp~ds' hg dctdhggd nds hlibmj~hbls cbmpgmdl~jhds pbtgdyd cd nbt~d d~ sdl dl~d~hdl~ jydc gj nhdc~hbl,

:?, Gd cbmmhssjhd jt{ cbmp~ds ndmjlnd jt dpsdl~jl~ gejg' dl ~jl~ ztddspblsj`gd nds cbmp~ds' tld ncgjj~hbl ch~d pj gjztdggd hg ncgjd jybh' jt mhdt{ nd sjcblljhssjlcd' jppghzt gds ~d{~ds gejt{ d~ egdmdl~jhds,

_pbcntpds njtnh~ mhsds dl bdtypd jp gd cbmmhssjhpd jt{ cbm~ds gbpszthg hndl~hihdnds cjs nd lbl-pdsdc~ nd ~d{~ds gejt{ d~ pegdmdl~jhpds stscd~h`gds nd cblnthpd ndsjlbmjghds shelhihcj~hyds njls gds cbm~ds

::, Gbszthg hndl~hihd tl cjs nd lbl-dspdc~ ntl ~d{~d gejg bt egdmdl~jhdstscdp~h`gd nd cblnthd nds jlbmjghds shelhihcj~hyds njls gds cbmp~ds' gd cbmmhssjhd jt{cbmp~ds 1

jppchd sh cd lbl-dspdc~ cblnth~ tld jlbmjghd shelhihcj~hyd njls gds cbmp~ds' dl jljgxsd ghlchndlcd st sbl yjgtj~hbl nt hsztd njlbmjghds shelhihcj~hyds njls gds

cbmp~ds' st gds pbcntds njtnh~ mhsds dl bdtyd d~ st gds gmdl~s cbggdc~s'lb~jmmdl~ st gj ihj`hgh~ nds ncgjj~hbls nd gj nhdc~hbl,:0, Gd cbmmhssjhd jt{ cbmp~ds cbmmtlhztd ns ztd pbssh`gd gds cjs nd lbl-dspdc~

nd ~d{~ds gejt{ d~ egdmdl~jhds dgdys gbejld njnmhlhs~j~hbl bt nd stydhggjlcd ndgdl~h~ bt sjsstd ztd cd~ bejld dl j ~ hlibm,

Hlchndlcds stp gbhlhbl:3, Gbszthg d{hs~d tld hlcd~h~tnd st gjppghcj~hbl ntl ~d{~d gejg bt egdmdl~jhd

d~ ztd gd cbmmhssjhd jt{ cbmp~ds ld pdt~ pjs b`~dlh gds gmdl~s stiihsjl~s d~ jppbphspbt gj gdyd d~ dl yjgtd gdiid~ st gds cbmp~ds 1

hg jppchd gj lcdssh~ nd ibmtgd tld b`sdyj~hbl jihl nj~~hd gj~~dl~hbl nt gdc~dtnds cbmp~ds st ghlibmj~hbl ibtlhd njls gjlld{d jt ~h~d nd cd~~d hlcd~h~tndgbsztd cd~~d hlibmj~hbl ds~ pd~hldl~d 6

hg dl yjgtd ghlchndlcd st sbl bphlhbl' gbsztd jtctld hlibmj~hbl lds~ ibtlhd njlsgjlld{d st cd~~d hlcd~h~tnd bt gbsztd ghlibmj~hbl ibtlhd lds~ pjs pd~hldl~d,:>, Gbsztd gd cbmmhssjhd jt{ cbmp~ds cblcgt~ ztd gd lbl-dspdc~ ntl ~d{~d gejg bt

egdmdl~jhd cblnth~ tld jlbmjghd shelhihcj~hyd njls gds cbmp~ds d~ ztd cdggd-ch lds~ pjscbhed' hg dl yjgtd ghlchndlcd st sbl bphlhbl, Hg dl ds~ nd mmd gbszthg lj pt md~~d dlbdtyd gds pbcntds njtnh~ pbt jppchd sh nds cjs nd lbl-dspdc~ nd ~d{~ds gejt{ d~egdmdl~jhds stscdp~h`gds nd cblnthd nds jlbmjghds shelhihcj~hyds njls gds cbmp~ds sbl~stydlts,

:0


13/44


Sdc~hbl HH- Dyjgtj~hbl nds phsztds

LBPMD HL^DPLJ^HBLJGD NJTNH^ 3??_gjlhihcj~hbl ntld mhsshbl njtnh~

N~j~s ihljlchdps

Hl~pbntc~hbl:, G%jtnh~ nds cbmp~ds mhs dl bdtyd pj gd cbmmhssjhd jt{ cbmp~ds jppdg

cd~hihd gds cbmp~ds n%tld dl~h~ ijh~ g%b`ad~ n%tld pgjlhihcj~hbl, Cd~~d pgjlhihcj~hbl ds~ibmjghsd lb~jmmdl~ njls tl pgjl nd mhsshbl d~ tl pbejmmd nd ~jyjhg,

0, Gj psdl~d lbmd j pbt b`ad~ nd nihlh gj nmjckd ztd sth~ gd cbmmhssjhd jt{cbmp~ds pbt gj pgjlhihcj~hbl nd sbl jtnh~ nds cbmp~ds d~ g%gj`bj~hbl nt pgjl nd mhsshbl d~nt pbejmmd nd ~jyjhg,

Jsdc~s elpjt{ nd gj gjlhihcj~hbl3, Gj pgjlhihcj~hbl cblshs~d pybh 1

g%jppbckd eljgd nds ~jyjt{ 6 gds pbcntds n%jtnh~ md~~d dl bdtyd pj gds mdm`ds nd g%zthpd n%jtnh~ 6 gj lj~td d~ g%~dlntd nd gj stpdyhshbl nds mdm`ds nd g%zthpd n%jtnh~ d~ gj dytd nd

gdts ~jyjt{ 6 gj lj~td d~ g%~dlntd nds dssbtcds lcdssjhds pbt jghsd gj mhsshbl' x cbmphs gd

dcbts ydl~tdg nds d{pd~s 6 gd cjs ckjl~' gj cbbnhlj~hbl nds ~jyjt{ jydc gds hl~dydl~hbls n%d{pd~s bt n%jt~ds

pbidsshblldgs ckjes nt cbl~gd nds cbmp~ds nds dl~h~s cbmphsds njls gdphm~d nd cblsbghnj~hbl,

>, Gbsztd gd cbmmhssjhj~ jt{ cbmp~ds ds~ d{dc pj pgtshdts cbmmhssjhds jt{cbmp~ds' gds gmdl~s dgj~his gj pgjlhihcj~hbl nd g%jtnh~ sbl~ nihlhs nd mjlhd cblcd~d,

4, Gbsztd gd cbmmhssjhd jt{ cbmp~ds ds~ cblnth~ cd~hihd gj ibhs gds cbmp~dsjlltdgs d~ gds cbmp~ds cblsbghns n%tld dl~h~' gj pgjlhihcj~hbl dig~d g%jppbckd eljgd d~gds ~jyjt{ pyts jt ~h~d nd g%jtnh~ nds cbmp~ds jlltdgs d~ nds cbmp~ds cblsbghns,

9, Gj pgjlhihcj~hbl ds~ jghsd nd ijbl pdmd~~d jt cbmmhssjhd jt{ cbmp~ds'lb~jmmdl~ st gj `jsd n%ckjleds dl~d gd shelj~jhd d~ gds jt~ds mdm`ds cgs nd g%zthpdn%jtnh~' nd pb~d tld j~~dl~hbl jppbphd jt{ jspdc~s nd g%jtnh~ zt%hg cblshnd dssdl~hdgs'n%hndl~hihd d~ nd sbtnd gds pb`gmds pb~dl~hdgs njls nds ngjhs jnjp~s d~ n%bejlhsd gjmhsshbl nd ijbl diihcjcd,

5, Gj pgjlhihcj~hbl ds~ dlejed 1

jps gj mhsd dl bdtyd nds yhihcj~hbls ghds g%jccdp~j~hbl d~ jt mjhl~hdl nd gjmhsshbl' dl pj~hctghd nd cdggds ghds jt{ egds nbl~bgbehztds 6 jps phsd nd cbl~jc~ jydc gd cbmmhssjhd jt{ cbmp~ds pncdssdt njls gd dspdc~

nds egds nd nbl~bgbehd d~ nd sdcd~ pbidsshblldg' dl cjs nd ckjledmdl~ ndcbmmhssjhd jt{ cbmp~ds 6

jyjl~ gj mhsd dl bdtyd nds pbcntds n%jtnh~,

_gjl nd mhsshbl:?, Gd pgjl nd mhsshbl nch~ g%jppbckd eljgd nds ~jyjt{' zth cbmpdln

lb~jmmdl~ 1 g%~dlntd' gd cjgdlnhd d~ g%bhdl~j~hbl nds ~jyjt{ 6 gd bt gds sdthgs nd shelhihcj~hbl d~dlts' d~

:3


14/44


gds ghelds nhdc~hcds lcdssjhds gj ppjj~hbl nt pbejmmd nd ~jyjhg,

_pbepjmmd nd ~pjyjhg::, Gd pbejmmd nd ~jyjhg nihlh~ gj lj~td d~ g%~dlntd nds nhghedlcds ds~hmds

lcdssjhds' jt cbts nd g%d{dchcd' gj mhsd dl bdtyd nt pgjl nd mhsshbl' cbmp~d ~dlt ndspdschp~hbls gejgds d~ nds lbmds n%d{dchcd pbidsshblldg6 hg hlnhztd gd lbm`d n%kdtds nd

~jyjhg jiidc~ds g%jccbmpghssdmdl~ nd cds nhghedlcds d~ gds kblbjhds cbdspblnjl~s,

Mbnhihcj~hbls jbp~ds jt gjl nd mhsshbl d~ jt pbepjmmd nd ~pjyjhg:0, St gj `jsd nds gmdl~s cbggdc~s gbs nd gj mhsd dl bdtyd nds pbcntds n%jtnh~'

gd cbmmhssjhd jt{ cbmp~ds pdt~ nchnd nd mbnhihd gds gmdl~s pgjlhihs d~ cblshels njlsgd pgjl nd mhsshbl d~ gd pbejmmd nd ~jyjhg, Hg pdt~ ~d jhlsh jmdl mbnhihd sbljppbckd eljgd' dybh sds ckbh{ d~ pybh nds ~jyjt{ cbmpgmdl~jhds bt nhiidl~s,

:3, Cds mbnhihcj~hbls jhlsh ztd gds jhsbls zth gds bl~ mb~hyds sbl~ cblshelds njlsgd nbsshd nt cbmmhssjhd jt{ cbmp~ds,

Cbmmtlhcj~hbl

:>, cd s~jnd' gd cbmmhssjhd jt{ cbmp~ds pdt~ s%dl~d~dlh nds ztds~hbls dgj~hyds gj pgjlhihcj~hbl jydc gds pdsbllds jppbphds jt sdhl nd g%dl~h~,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 3:4Cblljhssjlcd nd gdl~h~ d~ nd sbl dlyhpblldmdl~D~ yjgtj~hbl nt phsztd njlbmjghds shelhihcj~hyds

Hl~pbntc~hbl:, Gd cbmmhssjhd jt{ cbmp~ds jczthd~ tld cblljhssjlcd stiihsjl~d nd g%dl~h~'

lb~jmmdl~ nd sbl cbl~gd hl~dld' jihl n%hndl~hihd d~ yjgtd gd hsztd n%jlbmjghdsshelhihcj~hyds njls gds cbmp~ds d~ jihl nd cblcdybh d~ md~~d dl bdtyd nds pbcntds n%jtnh~pdmd~~jl~ nd iblnd sbl bphlhbl st gds cbmp~ds,

0, Gj psdl~d lbmd j pbt b`ad~ nd nihlh gds phlchpds dgj~his gj phsd ndcblljhssjlcd nd g%dl~h~ d~ g%yjgtj~hbl nt hsztd n%jlbmjghds shelhihcj~hyds njls gds cbmp~ds,

Nihlh~hbls3, Jssd~hbls 1 ch~ds nbl~ gj jghsj~hbl cblnh~hblld gj etgjh~' gj shlch~ d~

g%hmjed ihngd nds cbmp~ds,>, Shelhihcj~hi 1 ds~ shelhihcj~hi g%gmdl~ nbl~ g%bmhsshbl bt g%hld{jc~h~tnd ds~

stscdp~h`gd n%hligtdlcd gds nchshbls cblbmhztds bt gd atedmdl~ iblns st gds cbmp~ds,

4, Jlbmjghd shelhihcj~hyd 1 hlibmj~hbl cbmp~j`gd bt ihljlchd hld{jc~d' hlstiihsjl~dbt bmhsd' dl jhsbl n%ddts bt nd ijtnd' n%tld hmpb~jlcd ~dggd ztd' sdtgd bt ctmtgd jydcn%jt~ds' dggd pdt~ hligtdlcd gd atedmdl~ nd g%t~hghsj~dt n%tld hlibmj~hbl cbmp~j`gd btihljlchd,

9, Cj~ebhd n%bpj~hbls 1 dlsdm`gd n%bpj~hbls psdl~jl~ nds cjjc~hs~hztdscbmmtlds' jghsds pj g%dl~h~ jt cbts n%tld phbnd d~ lcdssh~jl~ ckjctld tldldehs~dmdl~ cbmp~j`gd,

5, Cbl~gds nd st`s~jlcd 1 pbcntds n%jtnh~ mhsds dl bdtyd pbt n~dc~d gdsjlbmjghds shelhihcj~hyds jt lhydjt nds jssd~hbls, Dggds hlcgtdl~ 1

gds ~ds~s nd n~jhg 6 gds pbcntds jljgx~hztds,

:>


15/44


;, Hlspdc~hbl 1 ~dcklhztd nd cbl~gd zth cblshs~d 1 D{jmhld nds dldehs~dmdl~s bt nds nbctmdl~s' sbh~ hl~dlds' sbh~ d{~dlds' sbts

ibmd pjphd' sbts ibmd gdc~blhztd bt jt~ds stppb~s 6 bt pbcnd tl cbl~gd pkxshztd nds jc~his cbpbdgs,

8, B`sdyj~hbl pkxshztd 1 ~dcklhztd nd cbl~gd zth cblshs~d d{jmhld gj ijbl nbl~tld pbcntd ds~ d{ct~d jt sdhl nd g%dl~h~,

:?, _bcntd jljgx~hztd 1 ~dcklhztd nd cbl~gd zth cblshs~d jppchd ndshlibmj~hbls ihljlchds pj~h 1 nd gdts cbgj~hbls jydc n%jt~ds hlibmj~hbls' hsstds bt lbl nds cbmp~ds' bt jydc

nds nbllds jl~hdtds' pbs~hdtds bt pyhshblldggds nd g%dl~h~' bt n%dl~h~sshmhgjhds 6 d~

nd g%jljgxsd nds yjhj~hbls bt nds ~dlnjlcds hlj~~dlntds,::, ^ds~ nd n~jhg 1 cbl~gd n%tl gmdl~ hlnhyhntdg ijhsjl~ pj~hd n%tld cj~ebhd

n%bpj~hbls' n%tl sbgnd nd cbmp~d bt n%tld hlibmj~hbl ibtlhd njls g%jlld{d,

_phsd nd cblljhssjlcd nd g%dl~h~ d~ nd sbl dlyhpblldmdl~:0, Gj phsd nd cblljhssjlcd nd g%dl~h~ pdmd~ jt cbmmhssjhd jt{ cbmp~ds nd

cbls~h~td tl cjnd nd idlcd njls gdztdg hg pgjlhihd sbl jtnh~ d~ d{dcd sbl atedmdl~pbidsshblldg pbt yjgtd gd hsztd n%jlbmjghds shelhihcj~hyds njls gds cbmp~ds d~ pblnd cd hsztd ~bt~ jt gble nd sbl jtnh~,

:3, Gd cbmmhssjhd jt{ cbmp~ds pdln cblljhssjlcd 1 nt sdc~dt n%jc~hyh~ nd g%dl~h~' nd sbl dlyhblldmdl~ egdmdl~jhd' lb~jmmdl~ nt

idl~hdg cbmp~j`gd jppghcj`gd d~ n%jt~ds ijc~dts d{~dlds ~dgs ztd gds cblnh~hblscblbmhztds eljgds 6

nds cjjc~hs~hztds nd g%dl~h~ zth pdmd~~dl~ jt cbmmhssjhd jt{ cbmp~dsn%jppkdlnd gds cj~ebhds n%bpj~hbls' gds sbgnds nds cbmp~ds d~ gds hlibmj~hblsj~~dlntds njls g%jlld{d nds cbmp~ds, Cds cjjc~hs~hztds hlcgtdl~ lb~jmmdl~ gj

lj~td nd sds jc~hyh~s' gj cbmpbsh~hbl nd sbl cjph~jg d~ nd sbl ebtydldmdl~n%dl~dphsd' sj pbgh~hztd n%hlyds~hssdmdl~' sbl bejlhsj~hbl d~ sbl ihljlcdmdl~ jhlshztd gd ckbh{ nds m~kbnds cbmp~j`gds jppghztds 6

nds b`adc~his nd g%dl~h~ d~ nds s~j~ehds mhsds dl bdtyd pbt gds j~~dhlnd njls gjmdstd b cds b`adc~his pbtbl~ jybh nds cblsztdlcds ihljlchds d~ nd cd ijh~ tldhlchndlcd st gds cbmp~ds 6

nd gj mdstd d~ nd g%jljgxsd nds hlnhcj~dts nd pdibmjlcd ihljlchd nd g%dl~h~ 6 cdsgmdl~s hlnhztdl~ jt cbmmhssjhd jt{ cbmp~ds gds jspdc~s ihljlchds ztd gj nhdc~hblcblshnd cbmmd cbls~h~tjl~ nds dladt{ mjadts 6

nds gmdl~s nt cbl~gd hl~dld pd~hldl~s pbt g%jtnh~,

_phsd nd cblljhssjlcd nds gmdl~s nt cbl~pgd hl~dpld dp~hldl~s btp g%jtnh~:>, Gj phsd nd cblljhssjlcd nds gmdl~s nt cbl~gd hl~dld pd~hldl~s pbt g%jtnh~

pdmd~ jt cbmmhssjhd jt{ cbmp~ds n%hndl~hihd gds ~xpds n%jlbmjghds pb~dl~hdggds d~ ndpdlnd dl cblshnj~hbl gds ijc~dts pbtyjl~ dledlnd nds hsztds n%jlbmjghds shelhihcj~hydsnjls gds cbmp~ds,Gd cbmmhssjhd jt{ cbmp~ds pdln cblljhssjlcd nds gmdl~s nt cbl~gd hl~dld zthcbl~h`tdl~ pydlh gd hsztd n%jlbmjghds shelhihcj~hyds njls gds cbmp~ds' phs njls gdtdlsdm`gd d~ jt lhydjt nds jssd~hbls,_bt cd ijhd' gd cbmmhssjhd jt{ cbmp~ds pdln lb~jmmdl~ cblljhssjlcd nds gmdl~ssthyjl~s 1

g%dlyhblldmdl~ nd cbl~gd' zth sd ~jnth~ pj gd cbmpb~dmdl~ nds pdsblldscbls~h~tjl~ gd ebtydldmdl~ n%dl~dphsd d~ nd gj nhdc~hbl' gdt nde nd sdlsh`hgh~ d~gds jc~hbls zt%hgs mldl~ dl mj~hd nd cbl~gd hl~dld 6

:4


16/44


gds mbxdls mhs dl pgjcd pj g%dl~h~ pbt hndl~hihd gds hsztds ghs sbl jc~hyh~ d~ gdthlchndlcd st gds cbmp~ds d~ pbt nihlh gds jc~hbls md~~d dl bdtyd dl pblsd cds hsztds 6

gds pbcntds nd cbl~gd hl~dld dl pgjcd' d~ lb~jmmdl~ gj ijbl nbl~ g%dl~h~ j phsdl cbmp~d gds hsztds stg~jl~ nd g%t~hghsj~hbl nd ~jh~dmdl~s hlibmj~hss 6 cds

pbcntds pdmd~~dl~ gj nhdc~hbl nd s%jsstd ztd sds nhdc~hyds sbl~ dspdc~ds 6

gds phlchpjt{ mbxdls mhs dl bdtyd pj g%dl~h~ pbt s%jsstd nt `bl iblc~hblldmdl~nt cbl~gd hl~dld' jhlsh ztd gj mjlhd nbl~ sbl~ mhsds dl bdtyd gds jc~hblscbdc~hyds 6

gd sxs~md n%hlibmj~hbl dgj~hi g%gj`bj~hbl nd g%hlibmj~hbl ihljlchd, cd ~h~d' gdcbmmhssjhd jt{ cbmp~ds s%hl~dssd lb~jmmdl~ 1

b jt{ cj~ebhds n%bpj~hbls jxjl~ tl cjjc~d shelhihcj~hi pbt gds cbmp~ds phsnjls gdt dlsdm`gd 6

b jt{ pbcntds' hlibmj~hsds bt mjltdggds' zth pdmd~~dl~ n%hlh~hd'dldehs~d' ~jh~d cds bpj~hbls d~ nd gds ~jnthd njls gds cbmp~ds 6

b jt{ dldehs~dmdl~s cbmp~j`gds cbdspblnjl~s' jtssh `hdl hlibmj~hss ztdmjltdgs 6

b gj ijbl nbl~ sbl~ ~jh~s gds yldmdl~s pblc~tdgs' nhiidl~s nds bpj~hblsctdl~ds' stscdp~h`gds n%dledlnd tl hsztd n%jlbmjghds shelhihcj~hyds 6

b jt pbcdssts n%gj`bj~hbl nds cbmp~ds' x cbmphs nds ds~hmj~hbls cbmp~j`gdsshelhihcj~hyds d~ nds hlibmj~hbls shelhihcj~hyds ibtlhds njls g%jlld{d ndscbmp~ds 6

gj ijbl nbl~ g%dl~h~ cbmmtlhztd st gds gmdl~s shelhihcj~his nd g%hlibmj~hblihljlchd d~ st gds gds d~ gds dspblsj`hgh~s hlnhyhntdggds jt sdhl nd g%dl~h~ dlmj~hd n%hlibmj~hbl ihljlchd, cd ~h~d' gd cbmmhssjhd jt{ cbmp~ds s%hl~dssdlb~jmmdl~ gj cbmmtlhcj~hbl dl~d gj nhdc~hbl d~ gds pdsbllds cbls~h~tjl~ gdebtydldmdl~ n%dl~dphsd bt gds jt~bh~s nd cbl~gd' jhlsh zt%jt{ jc~hbls nd

sdlsh`hghsj~hbl nd gj nhdc~hbl dlyds gds mdm`ds nt pdsblldg jihl nd gds hlibmdztjl~ g%hmpjc~ ztd pdtydl~ jybh gdts jc~hyh~s st g%gj`bj~hbl nd g%hlibmj~hblihljlchd,

yjgtj~hbl nt phsztd n%jlbmjghds shelhihcj~hyds njls gds cbm~ds:4, Gbs nd sj phsd nd cblljhssjlcd' gd cbmmhssjhd jt{ cbmp~ds hndl~hihd d~ yjgtd gd

hsztd n%jlbmjghds shelhihcj~hyds 1 jt lhydjt nds cbmp~ds phs njls gdt dlsdm`gd 6 d~

jt lhydjt nds jssd~hbls' pbt gds cj~ebhds n%bpj~hbls' gds sbgnds nd cbmp~ds d~ gdshlibmj~hbls ibtlhds njls g%jlld{d nds cbmp~ds,

G%yjgtj~hbl nds hsztds jt lhydjt nds jssd~hbls ds~ `jsd st gds gmdl~s cbggdc~s pj gdcbmmhssjhd jt{ cbmp~ds gbs nd gj phsd nd cblljhssjlcd nd g%dl~h~ mjhs dggd pdt~ ~d dmhsddl cjtsd d~ mbnhihd jt cbts nd g%jtnh~ dl iblc~hbl nds jt~ds gmdl~s cbggdc~s jt cbts ndgj mhsshbl,

:9, Gd cbmmhssjhd jt{ cbmp~ds yjgtd gj cblcdp~hbl d~ gj mhsd dl bdtyd ndscbl~gds nd g%dl~h~ gbszt%hg ds~hmd 1

zt%hgs cbl~h`tdl~ pydlh gd hsztd n%jlbmjghds shelhihcj~hyds njls gds cbmp~ds' phsnjls gdt dlsdm`gd bt jt lhydjt nds jssd~hbls 6

zt%hgs sd jppb~dl~ tl hsztd hlkdl~ gdy hndl~hih zth dzthd~ tld nmjckdn%jtnh~ pj~hctghd, Tl ~dg hsztd ds~ eljgdmdl~ gh nds bpj~hbls lbl cbtjl~ds

dl jhsbl nd gdt hmpb~jlcd d~ nd gdt lj~td bt nds gmdl~s stad~s hl~dp~j~hbl'~dgs ztd gds ds~hmj~hbls cbmp~j`gds 6

:9


17/44


ztd gds sdtgs gmdl~s cbggdc~s pj~h nds cbl~gds nd st`s~jlcd ld gth pdmd~~bl~pjs nd nthd gd hsztd n%jtnh~ tl lhydjt stiihsjmmdl~ ijh`gd pbt b`~dlhg%jsstjlcd dckdckd,:5, G%yjgtj~hbl pj gd cbmmhssjhd jt{ cbmp~ds nd gj cblcdp~hbl d~ nd gj mhsd dl

bdtyd nds cbl~gds nd g%dl~h~ cblshs~d jppchd sh tl cbl~gd' sdtg bt dl jssbchj~hbl jydcn%jt~ds' ds~ ~kbhztdmdl~ dl mdstd nd pydlh' n~dc~d bt cbhed gds jlbmjghds

shelhihcj~hyds njls gds cbmp~ds,

^dcklhztds nd cbl~pgd t~hghsds btp gj phsd nd cblljhssjlcd nd g%dl~h~ d~ g%yjgtj~hblnt phsztd n%jlbmjghds shelhihcj~hyds njls gds cbm~ds,

:;, _bt pdlnd cblljhssjlcd nd g%dl~h~ d~ yjgtd gd hsztd n%jlbmjghds shelhihcj~hydsnjls gds cbmp~ds' gd cbmmhssjhd jt{ cbmp~ds cbggdc~d nds hlibmj~hbls dl md~~jl~ dl bdtydgds ~dcklhztds nd cbl~gd sthyjl~ds 1

nds ndmjlnds n%hlibmj~hbls jtps nd gj nhdc~hbl d~ n%jt~ds pdsbllds jt sdhl ndg%dl~h~' cbmmd gd pdsblldg nd pbntc~hbl bt gds jtnh~dts hl~dlds zth pdtydl~ibtlh jt cbmmhssjhd jt{ cbmp~ds nds pdspdc~hyds nhiidl~ds pbt g%hndl~hihcj~hblnds hsztds 6

nds pbcntds jljgx~hztds zth pdtydl~ lb~jmmdl~ pdmd~~d jt cbmmhssjhd jt{cbmp~ds n%hndl~hihd nds bpj~hbls bt nds yldmdl~s hlkj`h~tdgs 6 d~

nds b`sdyj~hbls pkxshztds d~ nds hlspdc~hbls zth pdtydl~ lb~jmmdl~ pdmd~~d jtcbmmhssjhd jt{ cbmp~ds nd dctdhggh nds hlibmj~hbls st g%dl~h~ mjhs ejgdmdl~ ndcbb`bd cdggds dctdhgghds jtps nd gj nhdc~hbl bt n%jt~ds pdsbllds jt sdhl ndg%dl~h~,:8, Gbsztd gd cbmmhssjhd jt{ cbmp~ds t~hghsd gds hlibmj~hbls zt%hg j dctdhgghds jt

cbts nds d{dchcds pcndl~s' hg md~ dl bdtyd nds pbcntds yhsjl~ n~dc~d gdsckjledmdl~s stydlts ndpths d~ stscdp~h`gds n%jiidc~d gj pd~hldlcd nd cds hlibmj~hbls,

ckjleds n%hlibpmj~hbls jt sdhl nd g%zthd n%jtnh~0?, Gds mdm`ds nd g%zthpd n%jtnh~ s%dl~d~hdlldl~ nds hsztds n%jlbmjghds

shelhihcj~hyds njls gds cbmp~ds, G%b`adc~hi nd cds ckjleds ds~ ztd ckjztd mdm`d nd g%zthpdn%jtnh~ jppkdlnd gds hsztds pbtyjl~ d{hs~d st gds gmdl~s zt%hg ds~ ckje nd cbl~gd d~gds cblsztdlcds pbssh`gds nd sds pbpds ~jyjt{ st g%dlsdm`gd nd gj mhsshbl,Gd cbmmhssjhd jt{ cbmp~ds n~dmhld 1

ztdgs mdm`ds nd g%zthpd n%jtnh~ pj~hchpdl~ cds ckjleds n%hlibmj~hbls' ztdgmbmdl~ hgs bl~ ghdt jhlsh ztd gds ~kmds zth x sdbl~ j`bns dl iblc~hbl nt gd' ndg%d{phdlcd d~ nds `dsbhls n%hlibmj~hbl nds mdm`ds nd g%zthpd 6

s%hg cblyhdl~ n%jssbchd jt{ ckjleds gds d{pd~s zt%hg jtjh~ pyt nd sbgghch~d pbt gds`dsbhls nd gj mhsshbl,

Cbmmtlhcj~hbl jydc gds dpsbllds cbls~h~tjl~ gd ebtydpldmdl~ n%dl~pdphsd0:, Gd cbmmhssjhd jt{ cbmp~ds hlibmd' ns ztd pbssh`gd' gds pdsbllds cbls~h~tjl~

gd ebtydldmdl~ n%dl~dphsd jhlsh ztd gj nhdc~hbl' jt lhydjt nd dspblsj`hgh~ jppbph' ndsnihchdlcds mjadtds njls gj cblcdp~hbl bt gj mhsd dl bdtyd nt cbl~gd hl~dld zt%hg jdgdyds,_bt cdgj' hg ijh~ jppghcj~hbl nds nhspbsh~hbls nd gj lbmd dgj~hyd jt{ cbmmtlhcj~hbls jydcgds pdsbllds cbls~h~tjl~ gd ebtydldmdl~ n%dl~dphsd,

Nbctmdl~j~hbl nds ~pjyjt{00, Gd cbmmhssjhd jt{ cbmp~ds cblsheld njls sbl nbsshd nd ~jyjhg 1

j( Gds phlchpjt{ gmdl~s nds ckjleds n%hlibmj~hbls jt sdhl nd g%zthpd n%jtnh~' d~lb~jmmdl~ gds nchshbls hmpb~jl~ds phsds g%hsstd nd cds ckjleds 6

:5


18/44


`( Gds gmdl~s hmpb~jl~s dgj~his gj phsd nd cblljhssjlcd nd g%dl~h~' x cbmphs nd ckjctlnds gmdl~s nt cbl~gd hl~dld nbl~ hg j yjgt gj cblcdp~hbl d~ gj mhsd dl bdtyd' gj sbtcdnds hlibmj~hbls b`~dltds d~ gds pbcntds n%jtnh~ jghsds 6c( Gds hsztds n%jlbmjghds shelhihcj~hyds hndl~hihs d~ gdt yjgtj~hbl jt lhydjt nds cbmp~ds

phs njls gdt dlsdm`gd d~ jt lhydjt nds jssd~hbls 6n( Gds yjgtj~hbls dzthsds pj gj psdl~d lbmd pb~jl~ st gds cbl~gds cblts d~ mhs dl

tyd pj g%dl~h~,03, Gj mjlhd t~hghsd pj gd cbmmhssjhd jt{ cbmp~ds pbt cblsheld cdshlibmj~hbls dgyd nd sbl atedmdl~ pbidsshblldg, Hg pdt~ s%jeh pj d{dmpgd n%tldndschp~hbl sbts ibmd ljj~hyd' nd ztds~hblljhds bt dlcbd nd nhjejmmds,

0>, Gj ibmd d~ gd lhydjt nd n~jhg nds hlibmj~hbls jhlsh cblshelds npdlndl~ ndslbm`dt{ gmdl~s pbpds g%dl~h~' ~dgs ztd sj ~jhggd' gj lj~td nd sds bpj~hbls bt dlcbdsbl cbl~gd

hl~dld' mjhs ejgdmdl~ nds ~dcklhztds nd cbl~gd mhsds dl bdtyd pj gdcbmmhssjhd jt{ cbmp~ds,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 30?

Jlbmjghds shelhihcj~hyds d~ sdthg nd shelhihcj~hbl

Hl~pbntc~hbl:, Dl ytd nd ibmtgd sbl bphlhbl st gds cbmp~ds' gd cbmmhssjhd jt{ cbmp~ds md~

dl tyd tl jtnh~ jihl n%b`~dlh g%jsstjlcd' gdyd mjhs lbl j`sbgtd' ztjghihd pjcblydl~hbl n% jsstpjlcdpjhsbllj`gd ' ztd gds cbmp~ds phs njls gdt dlsdm`gd ldcbmpb~dl~ pjs n%jlbmjghds shelhihcj~hyds pj gdt mbl~jl~ bt pj gdt lj~td,

0, _bt yjgtd gd hsztd n%jlbmjghds shelhihcj~hyds dl jhsbl nd gdt lj~td' gdcbmmhssjhdjt{ cbmp~ds ~hdl~ cbmp~d nt ijh~ zt%tld hlibmj~hbl lbl ckhiid hld{jc~d' hlstiihsjl~d bt

bmhsd njls gds cbmp~ds' d~ lb~jmmdl~ njls g%jlld{d' pdt~ ~d n%tld hmpb~jlcd ~dggd zt%dggdds~ stscdp~h`gd n%hligtdlcd gd atedmdl~ nd g%t~hghsj~dt sd iblnjl~ st gds cbmp~ds,3, _bt yjgtd gd hsztd n%jlbmjghds shelhihcj~hyds' pj gdt mbl~jl~' njls gds cbmp~ds

d~ n~dmhld gj lj~td d~ g%~dlntd nds pbcntds n%jtnh~ md~~d dl bdtyd g%hsstd nd cd~~dyjgtj~hbl' gd cbmmhssjhd jt{ cbmp~ds t~hghsd tl sdthg bt nds sdthgs nd shelhihcj~hbl, Hg t~hghsdejgdmdl~ cd sdthg bt cds sdthgs pbt yjgtd g%hlchndlcd st sbl bphlhbl nds jlbmjghdsn~dc~ds jt cbts nd sj mhsshbl d~ lbl cbheds,

>, Gj psdl~d lbmd j pbt b`ad~ nd nihlh gds phlchpds dgj~his gj n~dmhlj~hbl ndcd sdthg bt nd cds sdthgs d~ g%yjgtj~hbl nd g%hlchndlcd nds jlbmjghds n~dc~ds pj gdcbmmhssjhd jt{ cbmp~ds st sbl bphlhbl,

Nihlh~hbls4, Jlbmjghd shelhihcj~hyd 1 hlibmj~hbl cbmp~j`gd bt ihljlchd hld{jc~d' hlstiihsjl~dbt bmhsd' dl jhsbl n%ddts bt nd ijtnd' n%tld hmpb~jlcd ~dggd ztd' sdtgd bt ctmtgd jydcn%jt~ds' dggd pdt~ hligtdlcd gd atedmdl~ nd g%t~hghsj~dt n%tld hlibmj~hbl cbmp~j`gd btihljlchd,

9, Sdthg nd shelhihcj~hbl 1 mbl~jl~ jt-ndg ntztdg gds nchshbls cblbmhztds bt gdatedmdl~ ibln st gds cbmp~ds sbl~ stscdp~h`gds n%~d hligtdlcs,

N~dpmhlj~hbl nt sdthg bt nds sdthgs nd shelhihcj~hbl5, Gbs nd gj pgjlhihcj~hbl nd g%jtnh~' gd cbmmhssjhd jt{ cbmp~ds n~dmhld 1

tl sdthg nd shelhihcj~hbl jt lhydjt nds cbmp~ds phs njls gdt dlsdm`gd' d~

:;


19/44


gd cjs ckjl~' nds sdthgs nd shelhihcj~hbl nd mbl~jl~s hlihdts pbt cd~jhldscj~ebhds n%bpj~hbls' cd~jhls sbgnds nd cbmp~ds bt cd~jhlds hlibmj~hbls ibtlhdsnjls g%jlld{d,;, Gj n~dmhlj~hbl nt sdthg bt nds sdthgs nd shelhihcj~hbl dgyd nt atedmdl~

pbidsshblldg,8, Gd cbmmhssjhd jt{ cbmp~ds hndl~hihd nds ch~ds pd~hldl~s pj~h ndsztdgs' pj

jppghcj~hbl nd ~jt{ bt n%jt~ds mbnjgh~s nd cjgctg' hg n~dmhld gd sdthg bt gds sdthgs ndshelhihcj~hbl, Cds ch~ds pdtydl~ ~d' pj d{dmpgd 1 gd stg~j~ cbtjl~ 6 gd stg~j~ ld~ 6 gd ckhiid n%jiijhds 6 gds cjph~jt{ pbpds' bt g%dlnd~~dmdl~ ld~,

:?, Gd ckbh{ nd cds ch~ds npdln lb~jmmdl~ 1 nd gj s~tc~td nds cbmp~ds nd g%dl~h~ 6

nd gj psdlcd njls gds cbmp~ds n%gmdl~s jt{ztdgs cd~jhls t~hghsj~dts sd iblnjl~st gds cbmp~ds sbl~ stscdp~h`gds n%~d pj~hctghdmdl~ j~~dl~his 6 nt sdc~dt n%jc~hyh~ nd g%dl~h~ 6 nd gj s~tc~td nd g%jc~hblljhj~ nd g%dl~h~ bt nd sbl ihljlcdmdl~ 6 nd gdt yjhj`hgh~ njls gd ~dmps,

::, _bt jppchd sh nds sdthgs nd shelhihcj~hbl n%tl mbl~jl~ mbhls gdy ztd gd sdthgnd shelhihcj~hbl d~dlt jt lhydjt nds cbmp~ds phs njls gdt dlsdm`gd sbl~ lcdssjhds pbtcd~jhlds cj~ebhds n%bpj~hbls' cd~jhls sbgnds cbmp~j`gds bt cd~jhlds hlibmj~hblsibtlhds njls g%jlld{d' gd cbmmhssjhd jt{ cbmp~ds pdln lb~jmmdl~ dl cbmp~d 1

gds hlibmj~hbls sdlsh`gds nds cbmp~ds dl iblc~hbl nt sdc~dt n%jc~hyh~ nd g%dl~h~ 6 g%d{hs~dlcd nd egds cbmp~j`gds bt nd ~d{~ds gejt{ bt egdmdl~jhds spchihztds

g%dl~h~ bt sbl sdc~dt' bt gj jghsj~hbl n%bpj~hbls pj~hctghds jt cbts nd g%d{dchcd,

ybgt~hbl nt sdthg bt nds sdthgs nd shelhihcj~hbl jt cbtps nd gj mhsshbl:0, Jt cbts nd gj mhsshbl' gd cbmmhssjhd jt{ cbmp~ds mbnhihd gd sdthg bt gds sdthgs

nd shelhihcj~hbl s%hg jczthd~ gj cblljhssjlcd nd ijh~s lbtydjt{ bt n%ybgt~hbls nd g%dl~h~ zthdmd~~dl~ dl cjtsd g%yjgtj~hbl hlh~hjgd nd cds sdthgs, Hg pdt~ dl ~d jhlsh' pj d{dmpgd' gbsztdgj n~dmhlj~hbl nt sdthg bt nds sdthgs j ~ ijh~d pj~h nd pyhshbls nbl~ gds jghsj~hblss%cj~dl~ sdlsh`gdmdl~,

Sdthgs nd shelhihcj~hbl d~ cblcd~hbl nds pbcntpds n%jtnh~:3, Gd cbmmhssjhd jt{ cbmp~ds ~hdl~ cbmp~d nt ijh~ ztd nds jlbmjghds hlnhyhntdggds

pb~jl~ st nds mbl~jl~s hlihdts jt sdthg nd shelhihcj~hbl pthssdl~' ctmtgds' j~~dhlnd cdsdthg, Jhlsh' hg ckbhsh~ nds mbl~jl~s hlihdts jt sdthg bt jt{ sdthgs nd shelhihcj~hbl pbt gjmhsd dl bdtyd nds pbcntds n%jtnh~' pj d{dmpgd' gbs nd sds sgdc~hbls bt nd sds sblnjeds,

:>, Gd cbmmhssjhd jt{ cbmp~ds n~dmhld cds mbl~jl~s dl iblc~hbl nd sjcblljhssjlcd nd g%dl~h~ d~ nd gj lj~td d~ nd g%hmpb~jlcd nds jlbmjghds dgdyds gbs ndsd{dchcds pcndl~s,

Cbmmtlhcj~hbl nds jlbmjghds n~dc~ds

:8


20/44


:4, Jt cbts nd gj mhsshbl' gd cbmmhssjhd jt{ cbmp~ds cbmmtlhztd gj nhdc~hbl ndg%dl~h~' jt lhydjt jppbph nd dspblsj`hgh~' gds jlbmjghds zt%hg j n~dc~ds' pbt zt%dggds

pthssdl~ ~d cbheds,:9, Hg hlibmd gds bejlds mdl~hblls g%j~hcgd G, ;03-:9 nt cbnd nd cbmmdcd nds

jlbmjghds zth' sdtgds bt ctmtgds' sbl~ shelhihcj~hyds,

Hlchndlcd nds jlbmjghds stp g%bhlhbl:5, _bt n~dmhld sh gds jlbmjghds n~dc~ds jt cbts nd sds ~jyjt{ d~ lbl cbhedssbl~ shelhihcj~hyds' gd cbmmhssjhd jt{ cbmp~ds ~hdl~ cbmp~d lbl sdtgdmdl~ nds jlbmjghdsnbl~ gds mbl~jl~s' hlnhyhntdggdmdl~ bt dl ctmtg' sbl~ stphdts jt sdthg bt jt{ sdthgs ndshelhihcj~hbl' mjhs ejgdmdl~ nds jlbmjghds shelhihcj~hyds pj gdt lj~td,

:;, Gbszt%hg st`shs~d nds jlbmjghds shelhihcj~hyds lbl cbheds' gd cbmmhssjhd jt{cbmp~ds dl ~hd gds cblsztdlcds st sbl bphlhbl d~ ibmtgd tld sdyd bt tl dits ndcd~hihd njls sbl jppb~,

Sdc~hbl HHH- Gds gmdl~s pb`jl~s

Lbpmd hl~dplj~hbljgd njtnh~ 4??GMDL^S CBGGDC^S

Nihlh~hblGds gmdl~s pb`jl~s nsheldl~ gds hlibmj~hbls cbggdc~ds pj g%jtnh~dt pbt

pjydlh nds cblcgtshbls st gdsztdggds hg iblnd sbl bphlhbl, Hgs cbmpdlldl~gds hlibmj~hbls cbl~dltds njls gj cbmp~j`hgh~ sbts-~dlnjl~ g%~j`ghssdmdl~ nds ~j~sihljlchds' d~ gds jt~ds hlibmj~hbls^bt~ jt gble nd sbl jtnh~ nds cbmp~ds' gjtnh~dt cbggdc~d nds gmdl~s zth gth pdmd~~dl~n%j`bt~h nds cblcgtshbls pj~h ndsztdggds hg iblnd sbl bphlhbl st gds cbmp~ds,

Gj psdl~d lbmd j pbt b`ad~ nd nihlh gd cjjc~d pb`jl~ nds gmdl~s cbggdc~s pj gdcbmmhssjhd jt{ cbmp~ds njls gd cjnd nd g%jtnh~ nds cbmp~ds d~ gds ~dcklhztds nd cbl~gdzth gth pdmd~~dl~ nd gds cbggdc~d, Cjjc~d pb`jl~

Gds gmdl~s cbggdc~s pj gjtnh~dt cbmpdlldl~ gj ibhs gds hlibmj~hbls dctdhgghds jtcbts nd g%jtnh~' cdggds' gd cjs ckjl~' dctdhgghds gbs nds jtnh~s pb~jl~ st gds d{dchcds

pcndl~s d~ gbs n%jt~ds hl~dydl~hbls' bt dlcbd cdggds dctdhgghds njls gd cjnd ndg%jccdp~j~hbl bt nt mjhl~hdl nd gj mhsshbl,Cds gmdl~s jppb~dl~ gjtnh~dt nds gmdl~s nd pdtyds bt nds psbmp~hbls ztjl~ jtdspdc~ n%tld bt pgtshdts jssd~hbls, Cds gmdl~s nbhydl~ ~d stiihsjl~s d~ jppbphs pbt

gth pdmd~~d nd iblnd sbl bphlhbl st gds cbmp~ds,Gd cjjc~d jppbph ds~ iblc~hbl nd gj ztjgh~ nds gmdl~s cbggdc~s' c%ds~--nhd nd gdtihj`hgh~ d~ nd gdt pd~hldlcd,Gd cjjc~d stiihsjl~ s%jppchd pj jppb~ gj ztjl~h~ n%gmdl~s cbggdc~s, Gj ztjl~h~n%gmdl~s cbggdc~d npdln nt hsztd n%jlbmjghds shelhihcj~hyds mjhs jtssh nd gj ztjgh~ ndsgmdl~s cbggdc~s,Gds gmdl~s cbggdc~s n%bhehld d{~dld sbl~ pgts ihj`gds ztd cdt{ n%bhehld hl~dld, _btcd~~d jhsbl' gbsztd gjtnh~dt t~hghsd nds hlibmj~hbls pbnth~ds pj g%dl~h~ pbt md~~d dltyd nds pbcntds n%jtnh~' hg cbggdc~d nds gmdl~s cblcdljl~ gdt d{jc~h~tnd d~ gdtd{kjts~hyh~ 6

-gds gmdl~s cbggdc~s n%bhehld hl~dld sbl~ n%jt~jl~ pgts ihj`gds ztd gd cbl~gd

hl~dld ds~ diihcjcd 6

0?


21/44


-gds gmdl~s b`~dlts nhdc~dmdl~ pj gd cbmmhssjhd jt{ cbmp~ds' pj d{dmpgd gbsn%tld b`sdyj~hbl pkxshztd' sbl~ pgts ihj`gds ztd cdt{ b`~dlts pj nds ndmjlndsn%hlibmj~hbl 6

-gds gmdl~s cbggdc~s sbl~ pgts ihj`gds gbszt%hgs sbl~ ~jxs pj nds nbctmdl~s 6 -dlihl' gds gmdl~s cbggdc~s cbls~h~ts nd nbctmdl~s bhehljt{ sbl~ pgts ihj`gds ztd

cdt{ cbls~h~ts nd cbphds,

Njls gd cjnd nd sbl jppchj~hbl nd gj ihj`hgh~ nds gmdl~s cbggdc~s' gd cbmmhssjhd jt{cbmp~ds ejnd tl dsph~ ch~hztd ztjl~ jt{ hlnhcds zth pbtjhdl~ dmd~~d dl cjtsd gdtyjghnh~, Dl cjs nd nbt~d' hg mld pgts jyjl~ sds hlyds~hej~hbls,Jhlsh' gbszt%tl gmdl~ cbggdc~ l%ds~ pjs cbkdl~ pj jppb~ tl jt~d' gd cbmmhssjhd jt{cbmp~ds n~dmhld gds pbcntds n%jtnh~ cbmpgmdl~jhds md~~d dl pgjcd pbt gtchndcd~~d hlcbkdlcd, Jssd~hbls d~ cbggdc~d nds gmdl~s

Gds gmdl~s cbggdc~s jppb~dl~ gjtnh~dt gmdl~s nd pdtyds bt nds psbmp~hbls ztjl~jt dspdc~ n%tld bt pgtshdts nds jssd~hbls sthyjl~ds 1

Jssd~hbls cblcdljl~ gds igt{ n%bpj~hbls d~ gds yldmdl~s stydlts jt cbts nd gjphbnd1

-jgh~ 1 gds bpj~hbls d~ gds yldmdl~s zth bl~ ~ dldehs~s sd sbl~ pbnth~s d~ sdjppb~dl~ g%dl~h~ 6

-d{kjts~hyh~ 1 ~bt~ds gds bpj~hbls d~ ~bts gds yldmdl~s zth jtjhdl~ n ~ddldehs~s sbl~ dldehs~s 6

-mdstd 1 gds mbl~jl~s d~ jt~ds nbllds dgj~hyds jt{ bpj~hbls d~ yldmdl~s bl~~ cbdc~dmdl~ dldehs~s 6

-spjj~hbl nds d{dchcds 1 gds bpj~hbls d~ gds yldmdl~s bl~ ~ dldehs~s njls gj`blld phbnd 6

-cgjsshihcj~hbl 1 gds bpj~hbls d~ gds yldmdl~s bl~ ~ dldehs~s njls gds cbmp~dsjnztj~s,

Gds jssd~hbls cblcdljl~ gds sbgnds nds cbmp~ds dl ihl nd phbnd 1 -d{hs~dlcd 1 gds jc~his d~ gds pjsshis d{hs~dl~ 6 -nbh~s d~ b`ghej~hbls 1 g%dl~h~ n~hdl~ d~ cbl~gd gds nbh~s st gds jc~his' d~ gds nd~~ds

cbdspblndl~ jt{ b`ghej~hbls nd g%dl~h~ 6 -d{kjts~hyh~ 1 ~bts gds jc~his d~ gds pjsshis zth jtjhdl~ n ~d dldehs~s g%bl~ `hdl

~6 -yjgtj~hbl d~ hmpt~j~hbl 1 gds jc~his d~ gds pjsshis sbl~ hlsch~s njls gds cbmp~ds pbt

nds mbl~jl~s jppbphs d~ ~bts gds jats~dmdl~s stg~jl~ nd gdt yjgtj~hbl bthmpt~j~hbl sbl~ cbdc~dmdl~ dldehs~s,

Gds jssd~hbls cblcdljl~ gj psdl~j~hbl nds cbmp~ds d~ gds hlibmj~hbls ibtlhdsnjls g%jlld{d 1

-jgh~ d~ nbh~s d~ b`ghej~hbls 1 gds yldmdl~s' gds ~jlsjc~hbls d~ gds jt~ds gmdl~sibtlhs sd sbl~ pbnth~s d~ sd jppb~dl~ g%dl~h~ 6 -d{kjts~hyh~ 1 ~bt~ds gds hlibmj~hbls dgj~hyds g%jlld{d nds cbmp~ds dzthsds pj gd

idl~hdg cbmp~j`gd bl~ ~ ibtlhds 6 -psdl~j~hbl d~ hl~dggheh`hgh~ 1 g%hlibmj~hbl ihljlchd ds~ psdl~d d~ nch~d nd

mjlhd jppbphd' d~ gds hlibmj~hbls nbllds njls g%jlld{d nds cbmp~ds sbl~cgjhdmdl~ psdl~ds 6

-mdstd d~ yjgtj~hbl 1 gds hlibmj~hbls ihljlchds d~ gds jt~ds hlibmj~hbls sbl~nbllds ihngdmdl~ d~ pbt gds `bls mbl~jl~s,

^dcklhztds nd cbl~gd_bt cbggdc~d gds gmdl~s lcdssjhds njls gd cjnd nd g%jtnh~ nds cbmp~ds' gd cbmmhssjhdjt{ cbmp~ds ckbhsh~ pjmh gds ~dcklhztds sthyjl~ds 1

0:


22/44


-g%hlspdc~hbl nds dldehs~dmdl~s bt nds nbctmdl~s' zth cblshs~d d{jmhld ndsdldehs~dmdl~s bt nds nbctmdl~s' sbh~ hl~dlds sbh~ d{~dlds' sbts ibmd pjphd' sbtsibmd gdc~blhztd bt jt~ds stppb~s 6

-g%hlspdc~hbl nds jc~his cbpbdgs' zth cbdspbln tl cbl~gd pkxshztd nds jc~hiscbpbdgs 6

-g%b`sdyj~hbl pkxshztd' zth cblshs~d d{jmhld gj ijbl nbl~ tld pbcntd ds~

d{ct~d jt sdhl nd g%dl~h~ 6 -gj ndmjlnd n%hlibmj~hbl' zth pdt~ ~d jndssd nds pdsbllds hl~dlds bt d{~dlds g%dl~h~ 6

-gj ndmjlnd nd cblihmj~hbl nds ~hds' zth cblshs~d b`~dlh nd gj pj~ n%tl ~hds tldncgjj~hbl nhdc~dmdl~ jndssd jt cbmmhssjhd jt{ cbmp~ds cblcdljl~ tld bt

pgtshdts hlibmj~hbls 6 -gj yhihcj~hbl n%tl cjgctg 6 -gj -d{ct~hbl nd cbl~gds' zth pb~d st nds cbl~gds jghss g%bhehld pj g%dl~h~6 -gds pbcntds jljgx~hztds' zth cblshs~dl~ jppchd nds hlibmj~hbls ihljlchds

pj~h nd gdts cbgj~hbls jydc n%jt~ds hlibmj~hbls' hsstds bt lbl nds cbmp~ds' btjydc nds nbllds jl~hdtds' pbs~hdtds bt pyhshblldggds nd g%dl~h~ bt n%dl~h~s

shmhgjhds6 d~ nd g%jljgxsd nds yjhj~hbls shelhihcj~hyds bt nds ~dlnjlcds hlj~~dlntds,Cds ~dcklhztds nd cbl~gd pdtydl~ s%t~hghsd sdtgds bt dl cbm`hljhsbl ~bts gds s~jnds ndg%jtnh~ nds cbmp~ds,

Lbpmd hl~dplj~hbljgd njtnh~ 4?:CJPJC^PD _PB@JL^ NDS GMDL^S CBGGDC^S

+Jghcj~hbls Schihztds(

Gj psdl~d lbmd j pbt b`ad~ nd nihlh gds pbcntds n%jtnh~ md~~d dl bdtyd pj gdcbmmhssjhd jt{ cbmp~ds pbt cbggdc~d nds gmdl~s zth gth pdmd~~dl~ n%j`bt~h nds

cblcgtshbls jt ~h~d 1 Hlydl~jhd pkxshztd nds s~bcf

Gj psdlcd gj phsd n%hlydl~jhd pdmd~ jt cbmmhssjhd jt{ cbmp~ds nd yhihd ztd gdspbcntds nihlhds pj gj nhdc~hbl pbt g%dldehs~dmdl~ d~ gd cbl~gd nds stg~j~s ndscbmp~jeds sbl~ jppghztds d~ n%dl jppchd gj ihj`hgh~, _bcs' cbl~dl~hdt{ d~ gh~heds

Gd cbmmhssjhd jt{ cbmp~ds md~ dl bdtyd nds pbcntds n%jtnh~ jihl n%hndl~hihd gds pbcs'cbl~dl~hdt{ bt gh~heds hmpghztjl~ g%dl~h~ stscdp~h`gd n%dledlnd nds hsztds n%jlbmjghdsshelhihcj~hyds njls gds cbmp~ds,Sh gd cbmmhssjhd jt{ cbmp~ds j hndl~hih nd ~dgs hsztds' hg ndmjlnd gj nhdc~hbl nd g%dl~h~n%b`~dlh nd sds jybcj~s nds hlibmj~hbls st cds pbcs' cbl~dl~hdt{ bt gh~heds d~ nd gds gthcbmmtlhztd, Hmmb`hghsj~hbls ihljlchds

Gbsztd gd cbmmhssjhd jt{ cbmp~ds ds~hmd ztd gds hmmb`hghsj~hbls ihljlchds sbl~shelhihcj~hyds' hg md~ dl bdtyd nds pbcntds n%jtnh~ nds~hlds yhihd gdt yjgtj~hbl d~gdt hmpt~j~hbl d~ jppchd gds hlibmj~hbls ibtlhds njls g%jlld{d, Hlibmj~hbls sdc~bhdggds nbllds njls g%jlld{d nds cbmp~ds

Gbsztd gd cbmmhssjhd jt{ cbmp~ds ds~hmd ztd gds hlibmj~hbls sdc~bhdggds sbl~shelhihcj~hyds' hg cbggdc~d nds gmdl~s nds~hls jppchd g%hlibmj~hbl ibtlhd njls g%jlld{dnds cbmp~ds nd g%dl~h~,J cd~~d ihl' hg md~ lb~jmmdl~ dl bdtyd nds pbcntds jljgx~hztds d~ s%dl~d~hdl~ jydc gj

nhdc~hbl st nds m~kbnds t~hghsds pbt g%~j`ghssdmdl~ nd cds hlibmj~hbls,

00


23/44


Lbpmd hl~dplj~hbljgd njtnh~-4?4,

NDMJLNDS ND CBLIHPMJ^HBL NDS ^HDPS

_bt cbggdc~d gds gmdl~s zth gth pdmd~~dl~ n%j`bt~h nds cblcgtshbls pj~h ndsztdggds hgiblnd sbl bphlhbl st gds cbmp~ds' gjtnh~dt ckbhsh~ pjmh nhiidl~ds ~dcklhztds nd cbl~gd'nbl~ cdggd nd gj ndmjlnd nd cblihmj~hbl nds ~hds, Cjjc~hs~hztds nd gj ndmjlnd nd cblihmj~hbl nds ~hds

Gj ndmjlnd nd cblihmj~hbl nds ~hds cblshs~d b`~dlh nd gj pj~ n%tl ~hds tld ncgjj~hblnhdc~dmdl~ jndssd jt cbmmhssjhd jt{ cbmp~ds cblcdljl~ tld bt pgtshdts hlibmj~hbls,Hg x j ghdt nd nhs~hletd gj ndmjlnd nd cblihmj~hbl idmd pj gjztdggd hg ds~ ndmjln jt~hds nd nblld sbl jccbn st g%hlibmj~hbl ibtlhd nd gj ndmjlnd nd cblihmj~hbl btyd~d

pj gjztdggd hg ds~ ndmjln jt ~hds nd ibtlh gth-mmd g%hlibmj~hbl,Cd~~d ~dcklhztd nd cbl~gd ds~ eljgdmdl~ t~hghsd pbt cblihmd tl sbgnd nd cbmp~d d~ gdsgmdl~s gd cbmpbsjl~' mjhs dggd pdt~ jtssh pdmd~~d nd cblihmd gds ~dmds n%tl cbl~j~ btg%j`sdlcd n%jccbns pj~hctghds stscdp~h`gds n%jybh tld hlchndlcd st gj cbmp~j`hghsj~hbl nd

pbnth~s 6bt dlcbd g%j`sdlcd n%dlejedmdl~s kbs `hgjl, Mhsd dl bdtyd nd gj ndmjlnd nd cblihmj~hbl nds ~hds

Gd cbmmhssjhd jt{ cbmp~ds n~dmhld gd cbl~dlt nds ndmjlnds nd cblihmj~hbl nds ~hds dliblc~hbl lb~jmmdl~ nds jssd~hbls cblcdlds d~ nds ijc~dts stscdp~h gds n%jiidc~d gjihj`hgh~ nds pblsds ~dgs ztd gj lj~td nd gj ndmjlnd nd cblihmj~hbl' idmd bt btyd~d' btdlcbd sbl d{phdlcd jczthsd gbs nd sds jtnh~s pcndl~s,Gd cbmmhssjhd jt{ cbmp~ds j gj mj~hsd nd gj sgdc~hbl nds ~hds zth hg sbtkjh~d jndssd

gds ndmjlnds nd cblihmj~hbl' nd gj njc~hbl d~ nd g%dlybh nd cds ndmjlnds' jhlsh ztd nd gjcdp~hbl nds pblsds, yjgtj~hbl nds stg~j~s nd gj ndmjlnd nd cblihmj~hbl nds ~hds

Gbsztd gd cbmmhssjhd jt{ cbmp~ds l%b`~hdl~ pjs nd pblsd tld ndmjlnd nd cblihmj~hbl'hg md~ dl bdtyd nds pbcntds n%jtnh~ jg~dlj~hyds pdmd~~jl~ nd cbggdc~d gds gmdl~s zt%hgds~hmd lcdssjhds pbt yhihd gds jssd~hbls ijhsjl~ g%b`ad~ nt cbl~gd,Gbsztd gj ndmjlnd nd cblihmj~hbl nds ~hds d~ gds pbcntds jg~dlj~hyds mhsds dl bdtyd

pj gd cbmmhssjhd jt{ cbmp~ds ld gth pdmd~~dl~ pjs nd cbggdc~d gds gmdl~s stiihsjl~s d~jppbphs pbt yhihd tld jssd~hbl nblld' hg md~ dl bdtyd nds pbcntds n%jtnh~stppgmdl~jhds jihl nd gds b`~dlh,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 4:?MHSSHBLS HLH^HJGDS-SBGNDS N%BTYDP^TPD

Gbsztd gd cbmmhssjhd jt{ cbmp~ds hl~dyhdl~ jt ~h~d nd gj pdmhd jlld nd sbl mjlnj~' hgyhihd ztd gd `hgjl nd cg~td nd gd{dchcd pcndl~ dphs pbt gbtyd~td nt pdmhdd{dchcd nbl~ hg cd~hihd gds cbmp~ds' ztjghih nd `hgjl nbtyd~td' ld cbl~hdl~ pjs njlbmjghdsshelhihcj~hyds stscdp~h`gds njybh tld hlchndlcd st gds cbmp~ds nd gd{dchcd, _bcntds njtnh~ md~~d dl bdtyd pj gd cbmmhssjhd jt{ cbmp~ds

Gd cbmmhssjhd jt{ cbmp~ds cbggdc~d gds gmdl~s stiihsjl~s d~ jppbphs gth pdmd~~jl~ ndyhihd ztd 1

-gds sbgnds nd cbmp~ds nt `hgjl nbtyd~td ld cbl~hdlldl~ pjs njlbmjghdsshelhihcj~hyds stscdp~h`gds njybh tld hlchndlcd st gds cbmp~ds nd gd{dchcd 6

03


24/44


-gj psdl~j~hbl nds cbmp~ds jhlsh ztd gds m~kbnds nyjgtj~hbl d~dltds lbl~ pjs~ mbnhihds ntl d{dchcd gjt~d, Gbsztd gd cbmmhssjhd jt{ cbmp~ds hndl~hihd tlckjledmdl~ cbmp~j`gd hl~dydlt jt cbts nd gd{dchcd zth lcdssh~d nd psdl~d tldhlibmj~hbl cbmpjj~hyd pbt ~j`gh gj cbmpjj`hgh~ nds cbmp~ds' hg jppghztd gds

phlchpds nihlhs njls gj lbmd ~jh~jl~ nds ckjledmdl~s cbmp~j`gds,Gbsztd gds cbmp~ds nd gd{dchcd pcndl~ bl~ ijh~ gb`ad~ ntld cd~hihcj~hbl pj tl

cbmmhssjhd jt{ cbmp~ds' gd cbmmhssjhd jt{ cbmp~ds pdln cblljhssjlcd nt nbsshd nd~jyjhg nd sbl pncdssdt,Gj cd~hihcj~hbl sjls sdyd nds cbmp~ds nd gd{dchcd pcndl~ cbls~h~td tld psbmp~hblnd etgjh~ d~ shlch~ nt `hgjl nbtyd~td,Gds pbcntds njtnh~ mhsds dl bdtyd pj gd cbmmhssjhd jt{ cbmp~ds pbt gds `dsbhls ndgj cd~hihcj~hbl nds cbmp~ds nd gd{dchcd pdtydl~ gth pdmd~~d nb`~dlh gds gmdl~sstiihsjl~s d~ jppbphs pbt cblcgtd st cd~jhls sbgnds nd cbmp~ds nt `hgjl nbtyd~td,Gbsztd cds pbcntds ld pdmd~~dl~ pjs jt cbmmhssjhd jt{ cbmp~ds nb`~dlh gds gmdl~sstiihsjl~s d~ jppbphs ds~hms lcdssjhds' hg md~ dl bdtyd nds pbcntdscbmpgmdl~jhds,Hg pdt~ jhlsh d{jmhld gds cbl~j~s d~ jt~ds nbctmdl~s nbhehld hl~dld bt d{~dld zth gth

pdmd~~dl~ nd cblcgtd ztjl~ jt{ jssd~hbls zthg sbtkjh~d yhihd, Cds pbcntds sbl~eljgdmdl~ pd~hldl~ds pbt yhihd gds sbgnds nds cbmp~ds nds jc~his hmmb`hghss d~ ndcd~jhls pjsshis ~dgs ztd gds dmptl~s,Nd mmd' pbt cblcgtd ztjl~ gd{hs~dlcd pkxshztd d~ gyjgtj~hbl nds s~bcfs dl n`t~nd{dchcd' gd cbmmhssjhd jt{ cbmp~ds pdt~ md~~d dl bdtyd gds pbcntdscbmpgmdl~jhds sthyjl~ds 1

-b`sdyj~hbl ntld phsd nhlydl~jhd pkxshztd dl cbts nd{dchcd d~ jppbckdmdl~nds gmdl~s dctdhgghs jydc gds sbgnds gbtyd~td 6

-d{jmdl nd gj mjed `t~d d~ nds pbcntds nd spjj~hbl nds d{dchcds, Cblcgtshbls d~ jppb~

Gbszthg ld pdt~ pjs md~~d dl bdtyd j pbs~dhbh gds pbcntds nch~ds njls gdspjjejpkds pcndl~s st gds sbgnds nd cbmp~ds nt `hgjl nbtyd~td' gjtnh~dt dl jppchdghlchndlcd st gd{pdsshbl nd sbl bphlhbl,Sh' ghsstd nd sds ~jyjt{' gjtnh~dt cblcgt~ ztd gds cbmp~ds pbtjhdl~ ~d jiidc~s pj tldjlbmjghd shelhihcj~hyd hsstd nds d{dchcds pcndl~s' hg dl hlibmd gj nhdc~hbl d~' gd cjsckjl~' sbl pncdssdt,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 40?_PBCNTPDS JLJGX^HZTDS

_bt cbggdc~d gds gmdl~s zth gth pdmd~~dl~ n%j`bt~h nds cblcgtshbls pj~h ndsztdggds hg

iblnd sbl bphlhbl st gds cbmp~ds' gjtnh~dt t~hghsd nhiidl~ds ~dcklhztds nd cbl~gd' nbl~cdggd nds pbcntds jljgx~hztds, Nihlh~hbls

Cbl~gds nd st`s~jlcd 1 pbcntds n%jtnh~ mhsds dl bdtyd pbt n~dc~d gds jlbmjghdsshelhihcj~hyds jt lhydjt nds jssd~hbls, Dggds hlcgtdl~ gds ~ds~s nd n~jhg 6gds pbcntdsjljgx~hztds,_bcntd jljgx~hztd 1 ~dcklhztd nd cbl~gd zth cblshs~d jppchd nds hlibmj~hblsihljlchds pj~h nd gdts cbgj~hbls jydc n%jt~ds hlibmj~hbls' hsstds bt lbl ndscbmp~ds' bt jydc nds nbllds jl~hdtds' pbs~hdtds bt pyhshblldggds nd g%dl~h~ btn%dl~h~s shmhgjhds d~ nd g%jljgxsd nds yjhj~hbls shelhihcj~hyds bt nds ~dlnjlcds hlj~~dlntds,

Mhsd dl bdtyd nds pbcntds jljgx~hztds

0>


25/44


Gjtnh~dt md~ dl bdtyd nds pbcntds jljgx~hztds gbs nd gj phsd nd cblljhssjlcd ndg%dl~h~ d~ nd sbl dlyhblldmdl~ d~ nd g%yjgtj~hbl nt hsztd n%jlbmjghds shelhihcj~hyds njls gdscbmp~ds, J cd s~jnd' g%t~hghsj~hbl nd cd~~d ~dcklhztd pdt~ lb~jmmdl~ pdmd~~d gjtnh~dtn%hndl~hihd nds bpj~hbls bt nds yldmdl~s hlkj`h~tdgs,Gjtnh~dt md~ dl bdtyd nds pbcntds jljgx~hztds gbs nd gj dytd nd gj cbkdlcdn%dlsdm`gd nds cbmp~ds' diidc~td gj ihl nd g%jtnh~, G%jppghcj~hbl nd cd~~d ~dcklhztd gth

pdmd~ n%jljgxsd gj cbkdlcd n%dlsdm`gd nds cbmp~ds jt dejn nds gmdl~s cbggdc~s ~bt~jt gble nd g%jtnh~' st g%dl~h~ d~ sbl sdc~dt n%jc~hyh~,Gbsztd gds pbcntds jljgx~hztds md~~dl~ dl yhndlcd nds hlibmj~hbls zth ld sbl~ pjs dlcbgj~hbl jydc n%jt~ds hlibmj~hbls bt nds yjhj~hbls shelhihcj~hyds bt nds ~dlnjlcdshlj~~dlntds' gd cbmmhssjhd jt{ cbmp~ds n~dmhld gds pbcntds n%jtnh~ md~~d dl pgjcd

pbt gtchnd cds yjhj~hbls d~ cds hlcbkdlcds,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 43?SGDC^HBL NDS GMDL^S CBL^PGDP

Gbsztd' njls gd cjnd nd gjtnh~ nds cbmp~ds' gd cbmmhssjhd jt{ cbmp~ds md~ dl bdtyd nds

~ds~s nd pbcntds bt nds ~ds~s nd n~jhg' hg sgdc~hblld gds gmdl~s st gdsztdgs pb~dl~ cdspbcntds njtnh~,

Nihlh~hbl_bptgj~hbl 1 dlsdm`gd nds nbllds pj~h ndsztdggds gd cbmmhssjhd jt{ cbmp~dssgdc~hblld tl ckjl~hggbl d~ st gdsztdggds hg sbtkjh~d pjydlh tld cblcgtshbl, Tld

pbptgj~hbl pdt~ pj d{dmpgd ~d cbls~h~td nd ~bts gds gmdl~s ntl sbgnd nd cbmp~d btntld cj~ebhd nbpj~hbls, M~kbnds nd sgdc~hbl ngmdl~s cbl~gd

Gbs nd gj cblcdp~hbl nds pbcntds njtnh~ md~~d dl bdtyd' gd cbmmhssjhd jt{ cbmp~ds

n~dmhld' st gj `jsd nd sbl atedmdl~ pbidsshblldg' gds m~kbnds jppbphds nd sgdc~hblnds gmdl~s cbl~gd,Dl iblc~hbl nds cjjc~hs~hztds nd gj pbptgj~hbl zthg ydt~ cbl~gd' gd cbmmhssjhd jt{cbmp~ds t~hghsd tld bt pgtshdts nds m~kbnds nd sgdc~hbl sthyjl~ds 1

Sgdc~hbl nd ~bts gds gmdl~sCd~~d m~kbnd nd sgdc~hbl ds~ phlchpjgdmdl~ t~hghsd gbsztd gj pbptgj~hbl ds~ cbls~h~tdntl pd~h~ lbm`d ngmdl~s,

Sgdc~hbl ngmdl~s schihztdsGd cbmmhssjhd jt{ cbmp~ds pdt~ nchnd nt~hghsd cd~~d m~kbnd nd sgdc~hbl lb~jmmdl~gbszthg ds~hmd pd~hldl~ 1

-nd cbtyh' dl yjgdt' tld gjed pbpb~hbl nd gj pbptgj~hbl, Njls cd cjs d~ gbsztd gdscjjc~hs~hztds nd gj pbptgj~hbl gd pdmd~~dl~' gd cbmmhssjhd jt{ cbmp~dssgdc~hblld gds gmdl~s nbl~ gd mbl~jl~ ds~ stphdt tl mbl~jl~ nbll zthg ih{d

pbt cd~~d sgdc~hbl' cblibmmdl~ jt{ phlchpds nihlhs njls gj lbmd dgj~hyd jt{jlbmjghds shelhihcj~hyds d~ jt sdthg nd shelhihcj~hbl 6

-nd cbl~gd nds gmdl~s hlkj`h~tdgs dl jhsbl nd gdt hmpb~jlcd bt nd gdt lj~td, Sblnjeds

Tl sblnjed nblld ~bts gds gmdl~s ntld pbptgj~hbl tld ckjlcd n~d sgdc~hblls,Gds ~dcklhztds nd sgdc~hbl nckjl~hggbls njls gd cjnd nd sblnjeds pdtydl~ ~d s~j~hs~hztdsbt lbl s~j~hs~hztds,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 4>?J__PCHJ^HBL NDS DS^HMJ^HBLS CBM_^J@GDS

04


26/44


Cd~jhls gmdl~s nds cbmp~ds ld pdtydl~ pjs ~d mdsts nd ijbl pchsd d~ ld pdtydl~zt~d ds~hms, Hg pdt~ stg~d nd cds ds~hmj~hbls tl hsztd ztd gds cbmp~ds cbl~hdlldl~ ndsjlbmjghds shelhihcj~hyds,Gj psdl~d lbmd j pbt b`ad~ nd nihlh gds pbcntds njtnh~ spchihztds dgj~hyds 1

- ghndl~hihcj~hbl d~ gyjgtj~hbl nt hsztd njlbmjghds shelhihcj~hyds stg~jl~

nds~hmj~hbls cbmp~j`gds' njls gds cbmp~ds 6 - gj cblcdp~hbl nds pbcntds njtnh~ dl pblsd cd~~d yjgtj~hbl,

Cd~~d lbmd sjppghztd jt{ ds~hmj~hbls cbmp~j`gds' x cbmphs gds ds~hmj~hbls dl yjgdtjc~tdggd d~ dl ats~d yjgdt' d~dltds pj gj nhdc~hbl pbt g~j`ghssdmdl~ nds cbmp~ds jhlshzt ghlibmj~hbl pb~jl~ st cds ds~hmj~hbls ibtlhd njls gjlld{d nds cbmp~ds, Cjjc~hs~hztds nds ds~hmj~hbls cbmp~j`gds

Dl iblc~hbl nds nhspbsh~hbls nt idl~hdg cbmp~j`gd jppghcj`gd d~ nds cjjc~hs~hztds ndgjc~hi bt nt pjsshi cblcdl' gds ds~hmj~hbls cbmp~j`gds pdtydl~ ~d shmpgds bt cbmpgd{ds d~cbl~dlh tld pj~ pgts bt mbhls hmpb~jl~d nhlcd~h~tnd d~ nd atedmdl~,Cd~jhlds ds~hmj~hbls cbmp~j`gds sbl~ stscdp~h`gds nd ldl~jld zttl hsztd njlbmjghdsshelhihcj~hyds ijh`gd,Hg dl ds~ jhlsh' pj d{dmpgd' nds ds~hmj~hbls cbmp~j`gds dgj~hyds nds bpj~hbls cbtjl~ds'zth sbl~ etghdmdl~ jghsds d~ jc~tjghsds' pbt gdsztdggds gds m~kbnds pdsch~ds pj gdidl~hdg cbmp~j`gd sbl~ shmpgds d~ ijchgdmdl~ jppghcj`gds,Gds ds~hmj~hbls cbmp~j`gds dgj~hyds nds bpj~hbls lbl cbtjl~ds' dl jhsbl nd gdthmpb~jlcd d~ nd gdt lj~td' bt zth dpbsdl~ st nds kxpb~ksds ib~ds gjhssjl~ tld pgjcdhmpb~jl~d jt atedmdl~ nd gj nhdc~hbl pdtydl~ dl~jld tl hsztd gdy njlbmjghdsshelhihcj~hyds,Hg dl ds~ jhlsh nds ds~hmj~hbls cbmp~j`gds dgj~hyds jt{ cb~s ztd cd~jhls gh~heds dl cbts sbl~stscdp~h`gds ndledlnd bt nds ds~hmj~hbls cbmp~j`gds nhls~tmdl~s ihljlchds pbtgdsztdgs hg ld{hs~d pjs nd mjck,

_hsd nd cblljhssjlcd nt pbcdssts nyjgtj~hbl nd gdl~h~ d~ yjgtj~hbl nthsztd njlbmjghds shelhihcj~hyds stg~jl~ nds~hmj~hbls cbmp~j`gdsJihl nhndl~hihd d~ nyjgtd gd hsztd njlbmjghds shelhihcj~hyds stg~jl~ nds~hmj~hblscbmp~j`gds' gd cbmmhssjhd jt{ cbmp~ds md~ dl bdtyd nds pbcntds njtnh~ zth cblshs~dl~ pdlnd cblljhssjlcd 1

-nds egds d~ phlchpds cbmp~j gds pdsch~s pj gd idl~hdg cbmp~j`gd jppghcj`gd dlmj~hd nds~hmj~hbls cbmp~j`gds 6

-nt pbcdssts sthyh pj gdl~h~ pbt pbcnd jt{ ds~hmj~hbls cbmp~j`gds' ndsckjledmdl~s ydl~tdgs njls gds mbnds nd cjgctg t~hghss d~ nds mb~hyj~hbls nd cdsckjledmdl~s 6

-nt dcbts ydl~tdg nd gdl~h~ jt{ ~jyjt{ ntl d{pd~ 6 -nt nlbtdmdl~ bt nd gj yjgtj~hbl nds ds~hmj~hbls cbmp~j`gds nd mmd lj~td

diidc~tds gds jllds pcndl~ds, _bcntds njtnh~ md~~d dl bdtyd dl pblsd jt hsztd njlbmjghds

shelhihcj~hyds dgj~hi jt{ ds~hmj~hbls cbmp~j`gdsDl iblc~hbl nd gds~hmj~hbl cbmp~j`gd zthg ydt~ cbl~gd' gd cbmmhssjhd jt{ cbmp~dsckbhsh~ nd md~~d dl bdtyd tld bt pgtshdts nds pbcntds njtnh~ sthyjl~ds 1

-yhihcj~hbl nt mbnd nd cjgctg sthyh pbt pbcnd gds~hmj~hbl 6 -t~hghsj~hbl nd sj pbpd ds~hmj~hbl pbt gj cbmpjd jydc gds~hmj~hbl d~dltd pj gj

nhdc~hbl 6 -d{jmdl nt nlbtdmdl~ pbs~hdt gj cg~td nd gd{dchcd nd gds~hmj~hbl,

09


27/44


Gbszthg pbcnd gj yhihcj~hbl nt mbnd nd cjgctg sthyh' gd cbmmhssjhd jt{ cbmp~dsjppchd gj pd~hldlcd nds nbllds nd `jsd t~hghsds d~ nds kxpb~ksds st gdsztdggds sd iblndgds~hmj~hbl cbmp~j`gd d~ cbl~gd gds cjgctgs diidc~ts pj gdl~h~,Dl bt~d' hg yhihd' gd cjs ckjl~' ztd gds~hmj~hbl d~dltd j ~ yjghnd pj gj nhdc~hbl' jtlhydjt nd dspblsj`hgh~ jppbph' cblibmmdl~ jt pbcdssts nihlh pj gdl~h~, Ncgjj~hbls nd gj nhdc~hbl

Gd cbmmhssjhd jt{ cbmp~ds ndmjlnd gj nhdc~hbl nds ncgjj~hbls ch~ds pj gdsztdggdsdggd ncgjd ztd gds phlchpjgds kxpb~ksds d~dltds sbl~ jhsbllj`gds d~ ztdggds dig~dl~cbdc~dmdl~ sds hl~dl~hbls d~ sj cjpjch~ mdld `hdl gds jc~hbls dlyhsjeds,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 49?YLDMDL^S _BS^PHDTPS

GJ CG^TPD ND G%D[DPCHCD

Hndl~hihcj~hbl nds yldmdl~s pbs~hdts_bt cd ijhd' gd cbmmhssjhd jt{ cbmp~ds pdt~ 1

-pdlnd cblljhssjlcd nds pbcntds mhsds dl pgjcd pj gj nhdc~hbl pbt hndl~hihdcds yldmdl~s 6

-cblstg~d gds pbcs-yd`jt{ bt gds cbmp~ds dlnts nds tlhbls ~dltds pj gbejldjppdg s~j~td st gds cbmp~ds' pj gbejld njnmhlhs~j~hbl bt nd stydhggjlcd d~

pj gj nhdc~hbl jps gj nj~d nd cg~td nd gd{dchcd 6 -pdlnd cblljhssjlcd' gd cjs ckjl~' nds ndlhds sh~tj~hbls hl~dmnhjhds d~ nds

ndlhds nbctmdl~s pyhshblldgs ~j`ghs pj gdl~h~ 6 -sdlzth jtps nds pdsbllds cbmp~dl~ds nd gdl~h~ nd gybgt~hbl nds pbcs'

cbl~dl~hdt{ d~ gh~heds ndpths sds ndlhds cbl~gds 6 -sdlzth jtps nd gj nhdc~hbl nd sj cblljhssjlcd nd gj stydljlcd nyldmdl~s

pbs~hdts,

Cds pbcntds sbl~ mhsds dl bdtyd atszt tld nj~d jtssh jppbckd ztd pbssh`gd nd gjnj~d nd shelj~td nd sbl jppb~ pj gd cbmmhssjhd jt{ cbmp~ds, Hlchndlcd nds yldmdl~s pbs~hdts hndl~hihs pj gd cbmmhssjhd jt{

cbmp~ds dl~d gj nj~d nd cg~td nd gd{dchcd d~ gj nj~d nj~ nds cbmp~dsGbsztd gd cbmmhssjhd jt{ cbmp~ds hndl~hihd' dl~d gj nj~d nd cg~td nd gd{dchcd d~ gj nj~dnj~ nds cbmp~ds' tl yldmdl~ pbs~hdt stscdp~h`gd nd cblnthd tld jlbmjghdshelhihcj~hyd njls gds cbmp~ds' hg yhihd ztd cd~ yldmdl~ j nbll ghdt tl ~jh~dmdl~cbmp~j`gd jppbph,Sh ~dg lds~ pjs gd cjs' hg dl hlibmd gj nhdc~hbl d~ gth ndmjlnd nd mbnhihd gds cbmp~ds, Hlchndlcd nds yldmdl~s pbs~hdts hndl~hihs pj gd cbmmhssjhd jt{

cbmp~ds dl~d gj nj~d nj~ nds cbmp~ds d~ gj nj~d nd shelj~td nd sbljppb~

Gbsztd gd cbmmhssjhd jt{ cbmp~ds hndl~hihd' dl~d gj nj~d nj~ nds cbmp~ds d~ gj nj~d ndshelj~td nd sbl jppb~' tl yldmdl~ pbs~hdt stydlt dl~d gj nj~d nd cg~td ndgd{dchcd d~ gj nj~d nj~ nds cbmp~ds' hg yhihd ztd cd~ yldmdl~ j nbll ghdt tl~jh~dmdl~ cbmp~j`gd jppbph bt tld hlibmj~hbl njls gd jppb~ nd gbejld cbmp~dl~ gbejld jppdg s~j~td st gds cbmp~ds,Sh ~dg lds~ pjs gd cjs' d~ shg lds~ pjs pbcn ybgbl~jhdmdl~ pj gdl~h~ tl lbtydg j~nds cbmp~ds' bt sh gd jppb~ nd gbejld cbmp~dl~ gbejld jppdg s~j~td st gdscbmp~ds lds~ pjs cbmpg~' gd cbmmhssjhd jt{ cbmp~ds dl yjgtd ghlchndlcd st sbl

bphlhbl bt ibmtgd tld b`sdyj~hbl njls gj ~bhshmd pj~hd nd sbl jppb~,

05


28/44


Gbsztd gd cbmmhssjhd jt{ cbmp~ds hndl~hihd' dl~d gj nj~d nj~ nds cbmp~ds d~ gj nj~d ndshelj~td nd sbl jppb~' tl yldmdl~ pbs~hdt stydlt dl~d cds ndt{ nj~ds' hg sdlzthd~jtps nd gbejld cbmp~dl~ nd sbl hl~dl~hbl nd cbmmtlhztd tld hlibmj~hbl st cd~yldmdl~ gbejld jppdg s~j~td st gds cbmp~ds,Gbszttld ~dggd cbmmtlhcj~hbl lds~ pjs pytd' gd cbmmhssjhd jt{ cbmp~ds dl ijh~mdl~hbl njls gj ~bhshmd pj~hd nd sbl jppb~,

Hlchndlcd nds yldmdl~s pbs~hdts cbllts pj gd cbmmhssjhd jt{cbmp~ds dl~d gj nj~d nd shelj~td nd sbl jppb~ d~ gj nj~d njppb`j~hbl ndscbmp~ds

Jps gj nj~d nd shelj~td nd sbl jppb~' gd cbmmhssjhd jt{ cbmp~ds ld md~ pgts dl bdtydnd pbcntds njtnh~ pbt hndl~hihd gds yldmdl~s pbs~hdts,Gbsztd gd cbmmhssjhd jt{ cbmp~ds j cblljhssjlcd' dl~d gj nj~d nd shelj~td nd sbl jppb~d~ gj nj~d njppb`j~hbl nds cbmp~ds' ntl yldmdl~ pbs~hdt stydlt dl~d gj nj~d ndcg~td nd gd{dchcd d~ gj nj~d nj~ nds cbmp~ds' hg yhihd ztd cd~ yldmdl~ j nbll ghdt tl ~jh~dmdl~ cbmp~j`gd jppbph bt tld hlibmj~hbl njls gd jppb~ nd gbejldcbmp~dl~ gbejld jppdg s~j~td st gds cbmp~ds,Sh ~dg lds~ pjs gd cjs' d~ shg lds~ pjs pbcn ybgbl~jhdmdl~ pj gdl~h~ tl lbtydg j~nds cbmp~ds' bt sh gd jppb~ nd gbejld cbmp~dl~ gbejld jppdg s~j~td st gdscbmp~ds lds~ pjs cbmpg~' gd cbmmhssjhd jt{ cbmp~ds dl yjgtd ghlchndlcd st sblbphlhbl bt st gj ~bhshmd pj~hd nd sbl jppb~ d~ ~j`gh~ tl lbtydjt jppb~ njls gdztdg hgds~ ijh~ idlcd jt jppb~ pcndl~,

LBPMD HL^DPLJ^BLJGD NJTNH^ 45?CBL^HLTH^ N%D[_GBH^J^HBL

Cd~~d lbmd n%d{dchcd pbidsshblldg j ~ kbmbgbetd pj j~ nt 5 mjh 0??5 pt`gh jt A,B, l ::: nt :3 mjh 0??5, Dggd dmpgjcd gj lbmd 0->34 "Cbl~hlth~ nd

g%d{pgbh~j~hbl" nt idl~hdg lbmj~hi CLCC nd athggd~ 0??3,_bt g~j`ghssdmdl~ nd sds cbmp~ds' gdl~h~ ds~ pstmd pbtsthyd sds jc~hyh~s, Cdt{-chsbl~ ~j`ghs njls tld pdspdc~hyd nd cbl~hlth~ nd{pgbh~j~hbl, Jppchj~hbl nd g~j`ghssdmdl~ nds cbmp~ds njls tld pdspdc~hyd nd

cbl~hlth~ nd{pgbh~j~hblGbs nd gj phsd nd cblljhssjlcd nd gdl~h~ d~ nd gyjgtj~hbl nt hsztd njlbmjghdsshelhihcj~hyds njls gds cbmp~ds' gd cbmmhssjhd jt{ cbmp~ds ~hdl~ cbmp~d nd gd{hs~dlcdngmdl~s stscdp~h`gds nd md~~d dl cjtsd gj cbl~hlth~ nd{pgbh~j~hbl d~ sdlzthd~ jtps ndgj nhdc~hbl nd sj cblljhssjlcd nd ~dgs gmdl~s,Gbsztd gd cbmmhssjhd jt{ cbmp~ds j hndl~hih nds gmdl~s stscdp~h`gds nd md~~d dl cjtsd

gj cbl~hlth~ nd{pgbh~j~hbl' hg pdln cblljhssjlcd nd gyjgtj~hbl ijh~d pj gj nhdc~hbl nd gjcjpjch~ nd gdl~h~ pbtsthyd sbl d{pgbh~j~hbl,Sh gj nhdc~hbl j ibmjghs cd~~d yjgtj~hbl' gd cbmmhssjhd jt{ cbmp~ds dl jppchd gj

pd~hldlcd, _bt cd ijhd 1 -hg sdlzthd~ nd gj nmjckd sthyhd pj gj nhdc~hbl pbt ~j`gh cd~~d yjgtj~hbl d~

jppchd gds jc~hbls ztd gdl~h~ dlyhsjed nd mdld 6 -hg jppchd gds kxpb~ksds st gdsztdggds sd iblnd gyjgtj~hbl d~ gj phbnd st

gjztdggd dggd pb~d,Gbsztd gd idl~hdg cbmp~j`gd ld nihlh~ pjs cd~~d phbnd' gjcbl~hlth~ nd{pgbh~j~hbl ds~ jppchd st tld phbnd nd nbtqd mbhs cbmp~d nd gjcg~td nd gd{dchcd,

Hlchndlcd st gd jppb~

Gbsztd' jt yt nds gmdl~s cbggdc~s' gd cbmmhssjhd jt{ cbmp~ds ds~hmd ztd gt~hghsj~hbl ntphlchpd nd cbl~hlth~ nd{pgbh~j~hbl pbt g~j`ghssdmdl~ nds cbmp~ds ds~ jppbphd mjhs

0;


29/44


zthg d{hs~d tld hlcd~h~tnd st gj cbl~hlth~ nd{pgbh~j~hbl' hg sjsstd zttld hlibmj~hblpd~hldl~d ds~ nblld njls gjlld{d,Sh ~dg ds~ gd cjs' gd cbmmhssjhd jt{ cbmp~ds ibmtgd tld b`sdyj~hbl njls gj pdmhd pj~hdnd sbl jppb~ pbt j~~hd gj~~dl~hbl nd gt~hghsj~dt nds cbmp~ds st ghlibmj~hbl ibtlhdnjls gjlld{d jt ~h~d nd cd~~d hlcd~h~tnd,Sh gjlld{d ld ibtlh~ pjs nhlibmj~hbl jt ~h~d nd cd~~d hlcd~h~tnd bt sh gd cbmmhssjhd jt{

cbmp~ds ds~hmd ztd ghlibmj~hbl nblld lds~ pjs pd~hldl~d' hg dl ~hd gds cblsztdlcds stgd{pdsshbl nd sbl bphlhbl,Gbsztd gd cbmmhssjhd jt{ cbmp~ds ds~hmd ztd gj cbl~hlth~ nd{pgbh~j~hbl ds~nihlh~hydmdl~ cbmpbmhsd' hg ditsd nd cd~hihd gds cbmp~ds sh cdt{-ch ld sbl~ pjs ~j`ghs dlyjgdt ghzthnj~hyd, _bcntd njgd~d

Gbsztd' jt cbts nd sj mhsshbl' gd cbmmhssjhd jt{ cbmp~ds dgyd nds ijh~s nd lj~td cbmpbmd~~d gj cbl~hlth~ nd{pgbh~j~hbl' hg md~ dl bdtyd gj pbcntd njgd~d gbsztd gdsnhspbsh~hbls gejgds d~ egdmdl~jhds gd pybhdl~,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 4;?NCGJPJ^HBLS ND GJ NHPDC^HBL

Njls gd cjnd nd gjtnh~ nds cbmp~ds' gds mdm`ds nd gj nhdc~hbl' x cbmphs gd dpsdl~jl~gejg' ibl~ nds ncgjj~hbls gjtnh~dt, Cdggds-ch cbls~h~tdl~ nds gmdl~s cbggdc~s pbtj`bt~h nds cblcgtshbls st gdsztdggds hg iblnd sbl bphlhbl st gds cbmp~ds, T~hghsj~hbl nds ncgjj~hbls nd gj nhdc~hbl

^bt~ jt gble nd gjtnh~ nds cbmp~ds' gj nhdc~hbl ijh~' jt cbmmhssjhd jt{ cbmp~ds' ndsncgjj~hbls' bjgds bt ch~ds' spbl~jlds bt dl pblsd nds ndmjlnds spchihztds, Cdsncgjj~hbls pdtydl~ ~d ijh~ds pj nds mdm`ds nd gj nhdc~hbl nd lhydjt{ nd dspblsj`hgh~

d~ nd nbmjhlds nd cbmp~dlcd nhiidl~s sdgbl gds gmdl~s st gdsztdgs pb~dl~ gdsncgjj~hbls,Gbsztdggds cblcdldl~ nds gmdl~s shelhihcj~his nds cbmp~ds' gd cbmmhssjhd jt{ cbmp~ds 1

-ckdckd cbggdc~d nds gmdl~s zth cbb`bdl~ gds ncgjj~hbls nd gj nhdc~hbl 6 -jppchd' gd cjs ckjl~' sh dggds sbl~ cbkdl~ds jydc gds jt~ds gmdl~s cbggdc~s 6 -n~dmhld sh gds pdsbllds gbhehld nd cds ncgjj~hbls sbl~ cdggds zth pbssndl~ gj

mdhggdtd cbmp~dlcd d~ gj mdhggdtd cblljhssjlcd jt dejn nds gmdl~s st gdsztdgsdggds sd pblblcdl~,

Gbsztd gd cbmmhssjhd jt{ cbmp~ds hndl~hihd tld ncgjj~hbl nd gj nhdc~hbl zth ld sdm`gdpjs cbkdl~d jydc njt~ds gmdl~s cbggdc~s' hg md~ dl bdtyd nds pbcntds njtnh~ jihlngtchnd cd~~d hlcbkdlcd d~' gd cjs ckjl~' dcblshnd gds jt~ds ncgjj~hbls nd gjnhdc~hbl nd gdl~h~, Ncgjj~hbls ztd gd cbmmhssjhd jt{ cbmp~ds ds~hmd lcdssjhds pbt

cblcgtd st gds jssd~hbls zthg sbtkjh~d yhihdGd cbmmhssjhd jt{ cbmp~ds ndmjlnd jt dpsdl~jl~ gejg tld ibmtgj~hbl ch~d ndsncgjj~hbls zthg ds~hmd lcdssjhds pbt cblcgtd st gds jssd~hbls zthg sbtkjh~d yhihd,Hlnpdlnjmmdl~ njt~ds ncgjj~hbls ch~ds ztd gd cbmmhssjhd jt{ cbmp~ds ds~hmdjh~lcdssjhds' hg ndmjlnd jt dpsdl~jl~ gejg nds ncgjj~hbls ch~ds pj gdsztdggds 1

-hg ncgjd ztd nds cbl~gds nds~hls pydlh d~ n~dc~d gds ddts d~ gds ijtndsbl~ ~ cblts d~ mhs dl bdtyd njls gdl~h~ 6

-hg ds~hmd ztd gds jlbmjghds lbl cbheds dgdyds pj gd cbmmhssjhd jt{ cbmp~ds ld

sbl~ pjs' sdtgds bt ctmtgds' shelhihcj~hyds jt dejn nds cbmp~ds phs njls gdtdlsdm`gd, Tl ~j~ nd cds jlbmjghds lbl cbheds ds~ abhl~ cd~~d ncgjj~hbl ch~d,

08


30/44


Dl bt~d' gbsztd gd dpsdl~jl~ gejg cblshnd ztd cd~jhls gmdl~s dpb~s st cd~~j~ ld cbls~h~tdl~ pjs nds jlbmjghds' hg gd mdl~hblld njls sj ncgjj~hbl 6

-hg cblihmd gth jybh cbmmtlhzt sbl jppchj~hbl st gd hsztd ztd gds cbmp~dspthssdl~ cbmpb~d nds jlbmjghds shelhihcj~hyds stg~jl~ nd ijtnds 6

-hg ncgjd gth jybh sheljg ~bt~ds gds ijtnds jyds nbl~ hg j dt cblljhssjlcd btzthg j stspdc~ds' d~ hmpghztjl~ gj nhdc~hbl' nds dmpgbxs jxjl~ tl gd cg njls gd

nhspbsh~hi nd cbl~gd hl~dld bt njt~ds pdsbllds ns gbs ztd gj ijtnd ds~stscdp~h`gd ndl~jld nds jlbmjghds shelhihcj~hyds njls gds cbmp~ds 6 -hg ncgjd gth jybh sheljg ~bt~ds gds jggej~hbls nd ijtnds jxjl~ tl hmpjc~ st gds

cbmp~ds nd gdl~h~ d~ pb~ds sj cblljhssjlcd pj nds dmpgbxs' jlchdls dmpgbxs'jljgxs~ds' etgj~dts bt jt~ds 6

-hg ncgjd jybh' jt mhdt{ nd sj cblljhssjlcd' jppghzt gds ~d{~ds gejt{ d~egdmdl~jhds 6

-hg ncgjd jybh ibtlh njls gjlld{d nds cbmp~ds' jt mhdt{ nd sj cblljhssjlcd'ghlibmj~hbl st gds pj~hds ghds dzthsd pj gd idl~hdg cbmp~j`gd jppghzt 6

gbsztd nds ijh~s bt yldmdl~s stscdp~h`gds nd dmd~~d dl cjtsd gj cbl~hlth~ ndgd{pgbh~j~hbl nd gdl~h~ bl~ ~ hndl~hihs' hg ncgjd gth jybh cbmmtlhzt gds pgjls

njc~hbls nihlhs pbt gjydlh nd gdl~h~, Hg ncgjd dl bt~d ztd cds pgjls njc~hblsdig~dl~ gds hl~dl~hbls nd gj nhdc~hbl 6 -hg ncgjd ztd gds phlchpjgds kxpb~ksds d~dltds pbt g~j`ghssdmdl~ nds ds~hmj~hbls

cbmp~j`gds dig~dl~ gds hl~dl~hbls nd gj nhdc~hbl d~ gj cjpjch~ nd gdl~h~' cd abt' mdld `hdl gds jc~hbls dlyhsjeds 6

-hg ncgjd zt cd abt hg lj cblljhssjlcd njtctl yldmdl~ stydlt ndpths gj nj~dnd cg~td nd gd{dchcd zth lcdssh~djh~ tl ~jh~dmdl~ cbmp~j`gd bt tld mdl~hbl njlsgjlld{d d~bt njls gd jppb~ nd gbejld cbmp~dl~ gbejld jppdg s~j~td st gdscbmp~ds,

Cblsztdlcds st gd{pdsshbl nd gbphlhbl nt cbmmhssjhd jt{ cbmp~ds ntijh~ ztd gd dpsdl~jl~ gejg ld ibtlh~ pjs gds ncgjj~hbls ch~dsndmjlnds

Gbsztd gd dpsdl~jl~ gejg ditsd nd ibtlh bt nd cblihmd tld bt pgtshdts ndsncgjj~hbls ch~ds ndmjlnds pj gd cbmmhssjhd jt{ cbmp~ds' cdgth-ch sdlzthd~ jtps ndgth nds jhsbls nd cd dits,Dl iblc~hbl nds pblsds ibmtgds' gd cbmmhssjhd jt{ cbmp~ds ~hd gds cblsztdlcdsydl~tdggds st gd{pdsshbl nd sbl bphlhbl, Nbctmdl~j~hbl

Gd cbmmhssjhd jt{ cbmp~ds cblsdyd njls sbl nbsshd nd ~jyjhg gds cbmp~ds dlnts nd sdsdl~d~hdls jydc gj nhdc~hbl nd gdl~h~ d~ gds ncgjj~hbls ch~ds b`~dltds nd cd~~d ndlhd,

Sdc~hbl HY- T~hghsj~hbl nds ~jyjt{ njt~pds pbidsshblldgs

LBPMD HL^DPLJ^HBLJGD NJTNH^ 9:?,_PHSD ND CBLLJHSSJLCD D^ T^HGHSJ^HBL

NDS ^PJYJT[ ND G%JTNH^ HL^DPLD

Gbsztd gdl~h~ nhspbsd ntl jtnh~ hl~dld' gd cbmmhssjhd jt{ cbmp~ds pdln cblljhssjlcd

nt iblc~hblldmdl~ d~ nds b`adc~his zth gth sbl~ jsshels, Hg pdt~ t~hghsd gds ~jyjt{ jghss pjgjtnh~ hl~dld dl ~jl~ ztgmdl~s cbggdc~s jt ~h~d nds jssd~hbls zthg sbtkjh~d yhihd,

3?


31/44


_hsd nd cblljhssjlcd nd gjtnh~ hl~dldGbsztd gd cbmmhssjhd jt{ cbmp~ds pdln cblljhssjlcd nd gdl~h~ pbt cbls~h~td tl cjndnd idlcd njls gdztdg hg pgjlhihd sbl jtnh~ d~ yjgtd gd hsztd njlbmjghds shelhihcj~hydsnjls gds cbmp~ds' hg sdlzthd~ 1

-nd gj pgjcd ztbcctpd gjtnh~ hl~dld njls gbejlhsj~hbl nd gdl~h~, Gd cbmmhssjhdjt{ cbmp~ds d{jmhld gds egds d~ gds pbcntds mhsds dl pgjcd njls gdl~h~ pbt

jsstd gb`adc~hyh~ nds jtnh~dts hl~dlds njls gj jghsj~hbl nd gdts ~jyjt{ d~gmhsshbl nd gdts cblcgtshbls 6 -nd gj lj~td d~ nd g~dlntd nds ~jyjt{ cblihs gjtnh~ hl~dld, T~hghsj~hbl nds ~jyjt{ jghss pj gjtnh~ hl~dld

J ghsstd nd cd~~d phsd nd cblljhssjlcd' gbsztd gd cbmmhssjhd jt{ cbmp~ds dlyhsjednt~hghsd gds ~jyjt{ jghss pj gjtnh~ hl~dld' hg jppchd lb~jmmdl~ 1

-gds ztjghihcj~hbls pbidsshblldggds nds jtnh~dts hl~dlds d~ gdt d{phdlcd jczthsdnjls cds iblc~hbls 6

-gbejlhsj~hbl nd gjtnh~ hl~dld dl ~dmds nd pgjlhihcj~hbl' mhsd dl bdtyd d~stpdyhshbl nds ~jyjt{ 6

-gj nbctmdl~j~hbl d{hs~jl~d' x cbmphs gds pbejmmds nd ~jyjhg d~ jt~ds pbcntdsch~ds 6

Gd cbmmhssjhd jt{ cbmp~ds jppchd' pj jhggdts' sh cds ~jyjt{ cbls~h~tdl~ nds gmdl~sstiihsjl~s d~ jppbphs pbt gth pdmd~~d nj`bt~h nds cblcgtshbls pj~h ndsztdggds hgiblnd sbl bphlhbl st gds cbmp~ds,Sh ~dg lds~ pjs gd cjs' hg dl ~h~d gds cblsztdlcds st sds pbpds ~jyjt{,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 90?HL^DPYDL^HBL N%TL D[_DP^

Cd~~d lbmd n%d{dchcd pbidsshblldg zth cbdspbln g%jnjp~j~hbl nd gj lbmd HSJ90? j ~

kbmbgbetd pj j~ nt :? jyhg 0??5 pt`gh jt A,B, l :?3 nt ?3 mjh 0??5, Dggd dmpgjcdgj lbmd 0-4?3 T~hghsj~hbl nds ~jyjt{ n%tl d{pd~ nt idl~hdg lbmj~hi CLCC nd athggd~0??3,Dl jppghcj~hbl nds nhspbsh~hbls pytds gj~hcgd G, ;03-:3 nt cbnd nd cbmmdcd d~ gj~hcgd 5 nt cbnd nd nbl~bgbehd nd gj pbidsshbl' gd cbmmhssjhd jt{ cbmp~ds pdt~ ijhdjppdg tl d{pd~ nd sbl ckbh{ gbsztd cd~jhls cbl~gds hlnhspdlsj`gds gd{dchcd nd sjmhsshbl lcdssh~dl~ tld d{pd~hsd njls nds nbmjhlds jt~ds ztd cdt{ nd gjtnh~ d~ nd gjcbmp~j`hgh~,Gjtnh~dt pdt~ ejgdmdl~ t~hghsd gds ~jyjt{ ntl d{pd~ ckbhsh pj gdl~h~,

Nihlh~hblD{pd~ 1 pdsblld pkxshztd bt mbjgd pbssnjl~ tld ztjghihcj~hbl d~ tld d{phdlcd njls tl

nbmjhld pj~hctghd jt~d ztd gj cbmp~j`hgh~ d~ gjtnh~, Jppchj~hbl nd gj lcdssh~ nd ijhd jppdg tl d{pd~

Gbs nd gj phsd nd cblljhssjlcd nd gdl~h~ d~ nd sbl dlyhblldmdl~ d~ gj mhsd dl bdtyd ndpbcntds njtnh~ cbmpgmdl~jhds dl pblsd jt{ hsztds hndl~hihs' gd cbmmhssjhd jt{cbmp~ds pdt~ ds~hmd lcdssjhd nd cbggdc~d nds gmdl~s pj~h nds ~jyjt{ jghss pj tld{pd~, ^dg pdt~ ~d gd cjs' lb~jmmdl~' pbt 1

-gjppchj~hbl nd gj yjgbhsj~hbl nd cd~jhls ~xpds njc~hi' ~dgs ztd nds ~djhls d~ ndscbls~tc~hbls' nds tshlds d~ nds bt~hgs nd pbntc~hbl' nds bdtyds nj~ bt nds phdds

pchdtsds 6 -gj yhihcj~hbl nd ztjl~h~s bt nd g~j~ pkxshztd nd cd~jhls jc~his' ~dgs ztd nds

mhldjhs dl s~bcf d~ nds sdyds p~bghds 6 -gj yhihcj~hbl nd mbl~jl~s dgdyjl~ nd m~kbnds bt nd ~dcklhztds spchihztds' ~dgs

ztd gyjgtj~hbl jc~tjhdggd nds dlejedmdl~s nd d~jh~d 6

3:


32/44


-gjppchj~hbl nd g~j~ njyjlcdmdl~ nds ~jyjt{ jghss d~ ds~jl~ jghsd st ndscbl~j~s dl cbts 6

-gjppchj~hbl ntld sh~tj~hbl ihscjgd bt athnhztd cbmpgd{d,Gbsztd gd cbmmhssjhd jt{ cbmp~ds dlyhsjed nt~hghsd gds ~jyjt{ ntl d{pd~ njls gd cjndnd sj mhsshbl njtnh~' hg ~hdl~ cbmp~d lb~jmmdl~ 1

_hlchpds jppghcj`gds gbsztd gd{pd~ ds~ ckbhsh pj gd cbmmhssjhd jt{

cbmp~dsGd cbmmhssjhd jt{ cbmp~ds ckbhsh~ tl d{pd~ hlnpdlnjl~ nd gdl~h~,Hg jppchd' pj jhggdts' gj cbmp~dlcd pbidsshblldggd nd cdgth-ch njls gd nbmjhld pj~hctghdcblcdl, Gd cbmmhssjhd jt{ cbmp~ds ~hdl~ cbmp~d lb~jmmdl~ 1

-nds ztjghihcj~hbls pbidsshblldggds' nds nhpgmds bt nd ghlschp~hbl nd gd{pd~ st gjghs~d nd{pd~s jes jtps ntl bejlhsmd pbidsshblldg bt ntld athnhc~hbl 6

-nd gd{phdlcd d~ nd gj pt~j~hbl nd gd{pd~ njls gd nbmjhld pj~hctghd cblcdl, _hlchpds jppghcj`gds gbsztd gd{pd~ ds~ ckbhsh pj gdl~h~

Gbsztd gd{pd~ ds~ ckbhsh pj gdl~h~' gd cbmmhssjhd jt{ cbmp~ds 1 -sjsstd ztd gd{pd~ ds~ hlnpdlnjl~ nd gdl~h~ 6 -gd cjs ckjl~' pdln cblljhssjlcd nds hls~tc~hbls ztd gdl~h~ j nbllds pj ch~

gd{pd~ pbt jppchd sh gj lj~td d~ g~dlntd nds ~jyjt{ jghsd pblndl~ jt{`dsbhls nd sbl jtnh~ 6

-jppchd gj cbmp~dlcd nd gd{pd~ dl dspdc~jl~ gds mmds phlchpds ztd cdt{nihlhs jtpjjyjl~, Dyjgtj~hbl nds ~jyjt{ nd gd{pd~

Gd cbmmhssjhd jt{ cbmp~ds cbggdc~d gds gmdl~s stiihsjl~s d~ jppbphs zth ~j`ghssdl~ ztd1 -gj lj~td d~ g~dlntd nds ~jyjt{ nd gd{pd~ sbl~ cblibmds jt{ hls~tc~hbls zth gth

bl~ ~ nbllds 6 -gds ~jyjt{ jghss pj gd{pd~ gth pdmd~~dl~ nd cblcgtd st gd dspdc~ nds

jssd~hbls zthg sbtkjh~d yhihd, _bt cd ijhd' gd cbmmhssjhd jt{ cbmp~ds jppchd 1b -gd cjjc~d jppbph nds sbtcds nhlibmj~hbls t~hghsds pj gd{pd~ 6b -gd cjjc~d jhsbllj`gd nds kxpb~ksds d~ nds m~kbnds t~hghsds pj gd{pd~

d~ gdt cbkdlcd jydc cdggds d~dltds' gd cjs ckjl~' jt cbts nds phbndspcndl~ds 6

b -gj cbkdlcd nds stg~j~s nds ~jyjt{ nd gd{pd~ jydc sj cblljhssjlcdeljgd nd gdl~h~ d~ gds stg~j~s nd sds jt~ds pbcntds njtnh~,

Gd cbmmhssjhd jt{ cbmp~ds yhihd pj jhggdts ztd gds cblcgtshbls nd gd{pd~ sbl~cbdc~dmdl~ dig~ds njls gds cbmp~ds bt ztdggds cbb`bdl~ gds jssd~hbls zth sbts-~dlndl~ g~j`ghssdmdl~ nds cbmp~ds,

Pidlcd jt{ ~jyjt{ nd gd{pd~ njls gd jppb~ nt cbmmhssjhd jt{ cbmp~dsGds ~jyjt{ nd gd{pd~ sbl~ t~hghss tlhztdmdl~ dl ~jl~ ztgmdl~s cbggdc~s gjppth nds

cblcgtshbls nt cbmmhssjhd jt{ cbmp~ds st sj pbpd mhsshbl,Gd cbmmhssjhd jt{ cbmp~ds pdt~ ds~hmd lcdssjhd nd ijhd idlcd jt{ ~jyjt{ d~ jt{cblcgtshbls nd gd{pd~ 1

-gbszthg ats~hihd nd sds jppchj~hbls 6 -gbszthg md~ tld sdyd bt tl dits nd cd~hihd' pbt dl pchsd gds mb~his,

Nbctmdl~j~hbl nds ~jyjt{ nd gd{pd~Gd cbmmhssjhd jt{ cbmp~ds nbctmdl~d njls sbl nbsshd gds ~jyjt{ jghss pj gd{pd~zthg t~hghsd njls gd cjnd nd sj mhsshbl,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 93?T^HGHSJ^HBL NDS ^PJYJT[ N%TL D[_DP^-CBM_^J@GD

HL^DPYDLJL^ NJLS G%DL^H^

30


33/44


Dl jppghcj~hbl nds nhspbsh~hbls nd gj~hcgd G, ;03-:> nt cbnd nd cbmmdcd' gjtnh~dt pdt~dctdhggh ~bt~ds hlibmj~hbls t~hgds gd{dchcd nd sj mhsshbl jtps nds ~hds zth bl~jccbmpgh nds bpj~hbls pbt gd cbmp~d nd gj pdsblld bt nd gdl~h~, J cd ~h~d' hg pdt~ t~hghsdnds ~jyjt{ jghss pj tl d{pd~-cbmp~j`gd gj ndmjlnd nd gdl~h~, Gdt t~hghsj~hbl yh~djgbs jt cbmmhssjhd jt{ cbmp~ds nd jghsd' gd cjs ckjl~' gds mmds ~jyjt{,

_hsd nd cblljhssjlcd nd gdl~h~ d~ nd sbl dlyhblldmdl~ d~ pgjlhihcj~hblGbs nd gj phsd nd cblljhssjlcd nd gdl~h~ d~ nd sbl dlyhblldmdl~' gd cbmmhssjhd jt{cbmp~ds 1

-jljgxsd gj lj~td d~ g~dlntd nd gj mhsshbl ztd gdl~h~ j cblihd gd{pd~-cbmp~j`gd6

-jppchd njls ztdggd mdstd hg pbtj sjpptxd st gds ~jyjt{ diidc~ts pj cdndlhd pbt j`bt~h nds cblcgtshbls pj~h ndsztdggds hg iblnd sbl bphlhbl st gdscbmp~ds,

_bt cd ijhd' gd cbmmhssjhd jt{ cbmp~ds pdln cbl~jc~ jydc gd{pd~-cbmp~j`gd pbtshlibmd nt cbl~dlt nd gj mhsshbl zth gth j ~ cblihd d~' shg gds~hmd lcdssjhd' sd ijh~cbmmtlhztd gds ~jyjt{ jghss,

Dyjgtj~hbl nds ~jyjt{ nd gd{pd~-cbmp~j`gdGbszthg nchnd nt~hghsd gds ~jyjt{ nd gd{pd~-cbmp~j`gd' gd cbmmhssjhd jt{ cbmp~dsjppchd shgs cbls~h~tdl~ nds gmdl~s stiihsjl~s d~ jppbphs pbt cbl~h`td gj ibmj~hblnd sbl bphlhbl st gds cbmp~ds,Dl iblc~hbl nd cd~~d jppchj~hbl' gd cbmmhssjhd jt{ cbmp~ds n~dmhld gds pbcntdsnjtnh~ stppgmdl~jhds nbl~ gj mhsd dl bdtyd gth pjj~ lcdssjhd pbt b`~dlh gds gmdl~sstiihsjl~s d~ jppbphs dckdcks,

Pidlcd jt{ ~jyjt{ nd gd{pd~-cbmp~j`gd njls gd jppb~Gd{pdsshbl nd gbphlhbl mhsd pj gd cbmmhssjhd jt{ cbmp~ds ld ijh~ pjs idlcd jt{~jyjt{ nd gd{pd~-cbmp~j`gd, Cds ~jyjt{ sbl~ t~hghss tlhztdmdl~ dl ~jl~ ztgmdl~s

cbggdc~s gjppth nds cblcgtshbls nt cbmmhssjhd jt{ cbmp~ds st sj pbpd mhsshbl,

Sdc~hbl Y,

LBPMD HL^DPLJ^HBLJGD NJTNH^ 5??PJ__BP^ ND G%JTNH^DTP +HLND_DLNJL^( STP

TL ADT CBM_GD^ N%D^J^S IHLJLCHDPSJ CJPJC^DPD EDLDPJG,

Gj Lbmd HSJ 5?? Pjppb~ nd g%jtnh~dt +hlnpdlnjl~( st tl adt cbmpgd~ n%~j~s ihljlchds cjjc~d eljg ' nihlh~ gds pbcntds d~ gds phlchpds iblnjmdl~jt{ d~ pchsd gdtsmbnjgh~s n%jppghcj~hbl ztjl~ gj ibmd d~ jt cbl~dlt nt jppb~ nd g%jtnh~dt hlnpdlnjl~st tl adt cbmpgd~ n%~j~s ihljlchds cjjc~d eljg ~j`gh cblibmmdl~ tl idl~hdgcbmp~j`gd jxjl~ pbt ihljgh~ nd nblld tld hmjed ihngd gbsztd g%jtnh~dt ds~ dl mdstdn%d{phmd tld bphlhbl sjls sdyd d~ zt%jtctld mbnhihcj~hbl jt cbl~dlt nd sbl jppb~ lds~lcdssjhd,Dggd jppb~d ejgdmdl~ nds pchshbls st gds ztds~hbls ztd g%jtnh~dt pdln dl cbmp~dgbszt%hg iblnd sbl bphlhbl st cds ~j~s ihljlchds,

33


34/44


Gj psdl~d Lbmd HSJ s%jppghztd jt{ sh~tj~hbls njls gdsztdggds g%jtnh~dt ds~ dl mdstdNd{phmd tld bphlhbl sjls sdyd d~ b jtctld mbnhihcj~hbl jppb~d jt jppb~ lds~lcdssjhd,

Gd atedmdl~ nd g%jtnh~dt gd cblnthsjl~ iblnd sbl bphlhbl sdgbl gjztdggd gds ~j~s ihljlchdsnblldl~ tld hmjed ihngd' bt psdl~dl~ shlcdmdl~' njls ~bts gdts jspdc~s shelhihcj~his'

s%jppthd st gd idl~hdg cbmp~j`gd jppghcj`gd, Jhlsh ztd g%hlnhztd gj Lbmd HSJ 0:? ^dmds nd gj mhsshbl n%jtnh~ ' sjls tl idl~hdg cbmp~j`gd' g%jtnh~dt l%j pjs nd ch~dsjppbphs pbt iblnd sbl bphlhbl st gds ~j~s ihljlchds nd g%dl~h~, Gj Lbmd HSJ 0??nch~ gds dspblsj`hgh~s nd g%jtnh~dt pbt n~dmhld sh gd idl~hdg cbmp~j`gd d~dlt pj gjnhdc~hbl pbt g%~j`ghssdmdl~ nds ~j~s ihljlchds ds~ jccdp~j`gd,

Njls gd cjs nds ~j~s ihljlchds yhss pj cd~~d Lbmd HSJ' g%jppghcj~hbl n%tl idl~hdgcbmp~j`gd dcbllt jccdp~j`gd pbt nds ~j~s ihljlchds cjjc~d eljg' sjti njls gds cjsd{~mdmdl~ jds yhss jt pjjejpkd :4' cblnthj gj psdl~j~hbl n%~j~s ihljlchdsnblljl~ tld hmjed ihngd, Mmd sh gd idl~hdg cbmp~j`gd pdt~ ld pjs spchihd cbmmdl~cbmp~j`hghsd bt ibtlh g%hlibmj~hbl st ~bt~ds gds bpj~hbls bt yldmdl~

normes d'audit

Documents

Transcript of normes d'audit