An Introduction to Doing Business in Vietnam 2012

7/29/2019 An Introduction to Doing Business in Vietnam 2012

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Fl Kltrgnuetkgl tg Ngklc @usklhss kl Ykhtlfb " 6

Egrpgrfth Hstf`aksdbhlt! fx! Feegultklc ) _fyrgaa rgucdgut Fskf

Fl Kltrgnuetkgl tg

Ngklc @usklhss

kl Ykhtlfb

K, Hstf`aksdklc fln Pullklc f @usklhss

0?60

KKK, Dubfl Phsgurehs fln _fyrgaa

KK, fx fln Feegultklc


2/32

0" Fl Kltrgnuetkgl tg Ngklc @usklhss kl Ykhtlfb

_rhifeh

Kl f tgucd cag`fa heglgby! bfjgr igrhkcl klvhstgrs egltkluh tg prkgrktkzh tdhkr

klvhstbhlts kltg Ykhtlfb, Egef"Egaf! igr hxfbpah! dfs sfkn tdft kt pafls tg klvhst

XU.0?? bkaakgl kl Ykhtlfb `y 0?65! fnnklc tg kts XU.04? bkaakgl klvhstbhlt gvhr

tdh pfst thl yhfrs, Chrbfl"`fshn @gsed Crgup fllgulehn kt wkaa nguàh klvhstbhlt

kl kts futg egbpglhlts paflt kl tdh sgutdhrl prgvkleh gi Nglc Lfk $irgb XU.35

bkaakgl tg XU.650,9 bkaakgl+ y 0?68, Kl fnnktkgl! Ktfay"`fshn seggthr bfluifeturhr!

_kfcckg! just gphlhn kts shegln bfluifeturklc paflt wktd f prgnuetkgl tfrcht gi

5??!??? seggthrs phr yhfr `y 0?65 tg `h sgan kl tdh Ugutdhfst Fskfl bfrmht, Bfly

UBHs frh igaagwklc kl sthp! fetklc gl tdh usklhss pgthltkfa tdft Ykhtlfb dgans igr

egbpflkhs gi faa skzhs fln f vfrkhty gi klnustrkhs,

Lglhtdhahss! rhshfred sdgws tdft tdh edfaahlch gi eglnuetklc usklhss kl Ykhtlfb

ks lgt eurrhltay kbprgvklc, Igr hxfbpah! Ykhtlfb rflms ;4 gvhr 645 egultrkhs kl tdh

Sgran @flms Ngklc @usklhss 0?60 gvhrfaa rflmklc! ngwl 4 pgsktkgls irgb kts 0?66

rflmklc, Bgrhgvhr! wdhl rflmhn `y tgpke:

Igr _fyklc tfxhs Ykhtlfb ks ngwl 00 pgsktkgls yhfr"gl"yhfr tg f stfcchrklc 686!

_rgthetklc klvhstgrs rflms hvhl agwhr ft 699 $up 9 pgsktkgls yhfr"gl"yhfr+!

Utfrtklc ùsklhss ks rflmhn glay ft 6?5 $ngwl 5 pgsktkgls yhfr"gl"yhfr+! wdkah

Phsgavklc klsgavhley rflms ft 6>0 $ngwl 65 pgsktkgls yhfr"gl"yhfr+,

^dks puàkeftkgl! nhskclhn tg kltrgnueh tdh iulnfbhltfas gi klvhstklc kl Ykhtlfb!

wfs egbpkahn `y Nhzfl Udkrf ) Fssgekfths! f sphekfakst igrhkcl nkrhet klvhstbhlt

prfetkeh! prgvknklc egrpgrfth hstfàksdbhlt! ùsklhss fnvksgry! tfx fnvksgry fln

egbpakfleh! feegultklc! pfyrgaa! nuh nkakchleh fln lflekfa rhvkhw shrvkehs tg

buatklftkglfas klvhstklc kl hbhrcklc Fskf,

Ukleh kts hstfàksdbhlt kl 6;;0! tdh rb dfs crgwl kltg glh gi Fskfs bgst vhrsftkah

iuaa"shrvkeh eglsuatflekhs wktd gphrftkglfa gehs fergss Edklf! Dglc Mglc! Klnkf!

Uklcfpgrh fln Ykhtlfb fs whaa fs akfksgl gehs kl Ktfay fln tdh Xlkthn Utfths, Nhzfl

Udkrf ) Fssgekfths hxphrkhlehn usklhss prgihsskglfas frh egbbktthn tg kbprgvklc

tdh ulnhrstflnklc fln trflspfrhley gi klvhstklc kl hbhrcklc Fskf,

Egltfet Nhzfl Udkrf ) Fssgekfths

vkhtlfbOnhzsdkrf,egb

www,nhzsdkrf,egb

Fa`hrtg Yhttgrhttk

Bflfcklc _frtlhr

Dgflc du Duyhl

Bflfchr! Dflgk Geh
http://../Users/AsiaBriefing/Library/Caches/Adobe%20InDesign/Version%206.0/en_GB/InDesign%20ClipboardScrap.pdfhttp://../Users/AsiaBriefing/Library/Caches/Adobe%20InDesign/Version%206.0/en_GB/InDesign%20ClipboardScrap.pdfhttp://../Applications/Adobe%20InDesign%20CS4/scripts/XHTML%20For%20Digital%20Editions/InDesign%20ClipboardScrap.pdfhttp://../Users/AsiaBriefing/Library/Caches/Adobe%20InDesign/Version%206.0/en_GB/InDesign%20ClipboardScrap.pdf


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Eglthlts

6, Hstfàksdklc fln Pullklc f @usklhss ,,,,,,,,,,,,,,,,,,,,,>Sdft frh by gptkgls igr klvhstbhlt7 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,8

Dgw ng K hstfàksd by egbpfly7 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,;

0, fx fln Feegultklc ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,60Sdft frh Ykhtlfbs bfjgr tfxhs7 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,65

Sdft frh sgbh gi tdh mhy egbpakfleh rhqukrhbhlts7 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 0?

5,Dubfl Phsgurehs fln _fyrgaa ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,05Dgw ng K dkrh stf'wgrmhrs7 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 0>

Sdft bfjgr ahcfa gàkcftkgls nghs f egbpfly dfvh igr kts stf'wgrmhrs7 ,,,,,,,,,,,,,, 03
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4/32

Hstf`aksdklc fln Pullklc f @usklhss

Sdftfrhbygptkglsigrklvhstbhlt7

DgwngKhstf`aksdfegbpfly7


5/32


Sdftfrhbygptkglsigrklvhstbhlt7

^dhrh frh twg bfkl typhs gi vhdkeahs igr igrhkcl klvhstbhlt kl Ykhtlfb:

6?? phrehlt igrhkcl"gwlhn hlthrprkshs= fln

Jgklt vhlturh hlthrprkshs $JYHs+,

6?? phrehlt igrhkcl"gwlhn hlthrprkshs $IGHs+ efl `h hstfàksdhn `y glh gr bgrh

igrhkcl klvhstgrs! ulnhr tdh igrb gi hktdhr f akbkthn akf`kakty egbpfly $AAE+ gr f

jgklt"stgem egbpfly $JUE+, Jgklt vhlturh hlthrprkshs $JYHs+ efl h hstf aksdhn fs fl

AAE! f JUE! gr f pfrtlhrsdkp egbpfly! fln prgts fln rksms kl f JYH frh nkstrkùthn

fbglc tdh pfrtkhs kl prgpgrtkgl tg tdhkr egltrkùtkgls tg tdh edfrthr efpktfa, Gtdhr

gptkgls igr ngklc ùsklhss kl Ykhtlfb kleaunh rhprhshltftkvh gehs fln `rfled

gehs! kl fnnktkgl tg f lub`hr gi ùsklhss egltrfet igrbs,

Kl tdks shetkgl! wh nkseuss:

f, Akbkthn akf`kakty egbpflkhs`, Jgklt"stgem egbpflkhs

e, _frtlhrsdkp egbpflkhs

n, Phprhshltftkvh gehs

h, @rfled gehs

i, Gtdhr klvhstbhlt gptkgls

f, Akbkthn Akf`kakty Egbpflkhs6?? phrehlt IGHs fln JYHs efl `h hstfàksdhn fs akbkthn akf`kakty egbpflkhs $AAE+,

Kl fl AAE! bhb`hrs frh glay akfàh igr tdh nh`ts gi tdh pfrtlhrsdkp tg tdh hxthlt gi

tdh efpktfa egltrkùtkgl tdhy dfvh pgurhn kltg tdh egbpfly,

^dhrh ks usufaay lg bklkbub efpktfa rhqukrhbhlt igr igrhkcl klvhstgrs tdft klthln

tg hstfàksd fl AAE kl Ykhtlfb! fatdgucd futdgrktkhs wkaa hxphet tdh klvhstgr tg

egbbkt f rhfsglfàh fbgult gi edfrthr efpktfa feegrnklc tg tdh sefah fln usklhss

segph gi tdh prgjhet,

Fl AAE efl eglskst gi f sklcah bhb`hr gr buatkpah bhb`hrs! ut tdh tgtfa lub`hr

gi bhb`hrs efllgt hxehhn 8?, Klvhstgrs efl `h egrpgrftkgls gr klnkvknufas,

Fl AAE efllgt kssuh sdfrhs,

^dhrh ks usufaay lgbklkbub efpktfa rhqukrhbhlt

igr igrhkcl klvhstgrs tdftklthln tg hstfàksd fl AAE kl

Ykhtlfb,

Fa`hrtg Yhttgrhttk

Bflfcklc _frtlhr

Nhzfl Udkrf ) Fssgekfths


6/32


`, Jgklt"stgem EgbpflkhsIGHs fln JYHs efl fasg `h hstfàksdhn fs jgklt"stgem egbpflkhs $JUE+, F JUE efl

kssuh sheurktkhs fln `glns! sg klvhstgrs wkaa githl edggsh tdks igrb ki tdhy pafl tg

cg puàke kl tdh iuturh,

^dh JUEs edfrthr efpktfa ks egbpgshn gi sdfrhs haglcklc tg igulnklc sdfrhdganhrs

kl prgpgrtkgl tg tdh efpktfa tdhy dfvh su`serk`hn, dhrh ks lg bklkbub rhqukrhbhlt

igr tdh efpktfa egltrkùtkgls gi tdh igrhkcl klvhstgrs,

F JUE ks rhqukrhn tg dfvh ft ahfst tdrhh sdfrhdganhrs, ^dhrh ks lg akbktftkgl gl tdh

bfxkbub lub`hr gi sdfrhdganhrs! lgr gl tdhkr lfturh tdhy efl `h klnkvknufas

gr klstktutkgls! Ykhtlfbhsh gr igrhkclhrs,

e, _frtlhrsdkp EgbpflkhsF pfrtlhrsdkp egbpfly ks f ahcfa hltkty hstfàksdhn y ft ahfst twg klnkvknufas wdg

frh tdh bhb`hrs gi tdh pfrtlhrsdkp fln eg"gwlhrs gi tdh hlthrprksh, dhy frh tdh

Chlhrfa _frtlhrs fln frh akfàh igr faa gàkcftkgls gi tdh pfrtlhrsdkp wktdgut akbkt,

Kl fnnktkgl! f pfrtlhrsdkp egbpfly efl eglskst gi akbkthn akf`kakty bhb`hrs

$klnkvknufas gr grcflkzftkgls+ wdg glay egltrkùth pfrt gi tdh efpktfa fln dfvh

akbkthn akf`kakty fln rkcdts kl tdh gphrftkgl gi tdh egbpfly,

n, Phprhshltftkvh GehsKl egltrfst tg JY fln 6?? phrehlt IGHs! f rhprhshltftkvh geh $PG+ ks lgt f ahcfa

hltkty fln ks igr`knnhl irgb eglnuetklc fly rhvhluh"chlhrftklc fetkvktkhs, Pftdhr!

PGs frh phrbktthn tg eglnuet bfrmht rhshfred! shrvh fs f akfksgl wktd fl gvhrshfs

pfrhlt egbpfly fln'gr shrvh gtdhr suppgrtklc rgahs sued fs hlsurklc qufaktyegltrga! fetklc fs f prgnuet sdgwrggb fln dhapklc tg ifekaktfth tdh hxheutkgl gi

tdh egltrfets gi tdh pfrhlt egbpfly,

PGs frh lgt su`jhet tg tfx kl Ykhtlfb, Xlakmh kl ehrtfkl gtdhr Fskfl egultrkhs! PGs

frh phrbktthn tg dkrh stf nkrhetay,

Ykhtlfb vs, Edklf _frt K:

Phprhshltftkvh Giehs

Juay 5?! 0?60

Ykhtlfb @rkhilc Lhws

dttp:''`kt,ay'_`hJz`
http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/http://www.vietnam-briefing.com/news/vietnam-china-part-representative-offices.html/


7/32


h, @rfled GehF `rfled geh ks tdh su`sknkfry gi f pfrhlt egbpfly fln nghs lgt eglstktuth f

shpfrfth ahcfa hltkty feegrnklc tg Ykhtlfbhsh afw, Xlakmh tdh rhprhshltftkvh geh! f

`rfled geh ks hltktahn tg eglnuet usklhss fetkvktkhs kl Ykhtlfb wktdkl tdh pfrhlt

egbpflys usklhss segph,

^g sht up f `rfled! f pfrhlt egbpfly bust dfvh eglnuethn ùsklhss kl kts dgbh

egultry igr ft ahfst vh yhfrs,

i, Gtdhr Klvhstbhlt GptkglsGtdhr klvhstbhlt gptkgls kleaunh f lub`hr gi ùsklhss egltrfet igrbs sued fs

@EEs! @G^s! @^Gs! fln @^s,

F ùsklhss eggphrftkgl egltrfet $@EE+ ks typkefaay skclhn `htwhhl f igrhkcl klvhstgr

fln f agefa egbpfly gr tdh Ykhtlfb cgvhrlbhlt wktd tdh g`jhetkvh gi jgkltay

eglnuetklc ùsklhss gphrftkgls kl Ykhtlfb, @EEs frh `fshn gl sdfrklc faageftkgl

gi rhspglsk`kaktkhs! fs whaa fs sdfrklc prgts gr agsshs wktdgut erhftklc gr igrbklcf ahcfa hltkty kl Ykhtlfb,

@ukan"gphrfth"trflsihr egltrfets $@G^+! ùkan"trflsihr"gphrfth egltrfets $@^G+ fln

ùkan"trflsihr egltrfets $@^ + frh spheke prgjhets efrrkhn gut y igrhkcl klvhstgrs fln

fl futdgrkzhn cgvhrlbhlt fchley, ^dhsh fnnktkglfa klvhstbhlt vhdkeahs dfvh hhl

kltrgnuehn kl Ykhtlfb tg hltkeh klthrlftkglfa efpktfa kltg tdh klirfstrueturh shetgr,

@usklhss segphs efl rflch irgb trfe! hahetrkekty! prgnuetkgl fln ùsklhss! wfthr

suppay gr nrfklfch! wfsth trhftbhlt fln gtdhr eglnktkglfa gr rhstrkethn shetgrs fs

stkpuafthn `y tdh _rkbh Bklksthr,

^dh nkhrhleh htwhhl tdhsh egltrfet typhs ks ft wdft pgklt tdh tktah gi tdh prgjhetks trflsihrrhn tg tdh cgvhrlbhlt! lfbhay fithr tdh klvhstgr gphrfths tdh prgjhet!

`higrh tdh klvhstgr gphrfths tdh prgjhet gr kbbhnkfthay igaagwklc egbpahtkgl $kl

wdked efsh tdh klvhstgr nghs lgt gphrfth tdh prgjhet fln ks egbphlsfthn igr efpktfa

klvhstbhlt kl gtdhr wfys+,

^g nksegvhr bgrh f`gut sht"up prgehss! mhy

pgsktkgls gr klthaahetufa prgphrty! sefl tdks

VP egnh wktd ygur sbfrt pdglh tg vkskt:www,nhzsdkrf,egb'ùsklhssfnvksgry,dtba
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8/32


Egbbgl _urpgsh$s+! _rgs fln Egls `y IKH Utrueturh ^yphIKH Utrueturh yph Egbbgl _urpgsh$s+ _rgs Egls

Akbkthn Akf`kakty

Egbpfly

Uhpfrfth ahcfa hltkty Akf`kakty akbkthn tg efpktfa

egltrkùtkgl

Lg rhstrketkgls gl tdh segph

gi ùsklhss

Efllgt kssuh sdfrhs

Bfxkbub 8? sdfrhdganhrs

Jgklt"stgem Egbpfly Uhpfrfth ahcfa hltkty Akf`kakty akbkthn tg efpktfa

egltrkùtkgl

Lg rhstrketkgls gl tdh segph

gi ùsklhss

Efl kssuh sdfrhs fln cg

puàke

Lg akbktftkgl gl tdh

bfxkbub lub`hr gi

sdfrhdganhrs

^drhh gr bgrh sdfrhdganhrs rhqukrhn

Uuphrvksgry @gfrn rhqukrhn igr bgst

jgklt stgem egbpflkhs! nhphlnklc

upgl tdh lub`hr fln typh gi

klvhstgrs

_frtlhrsdkp Egbpfly Dfai"shpfrfth ahcfa hltkty

Chlhrfaay ushn igr prgihsskglfa

shrvkehs ghrhn `y klnkvknufas$h,c,: fredkthets+

Glh gi tdh pfrtlhrs efl `h

hxeaunhn irgb ulakbkthn

akf`kakty

Phqukrhs ft ahfst twg Chlhrfa _frtlhrs!

klnkvknufaay akfàh igr tdh pfrtlhrsdkp

nh`ts wktdgut akbkt

Phprhshltftkvh Geh Lgl"shpfrfth ahcfa hltkty

Bfrmht rhshfred fetkvktkhs!

akfksgl wktd gvhrshfs pfrhlt

egbpfly! suppgrtklc

fetkvktkhs

Hfsy rhckstrftkgl prgehnurh Efllgt eglnuet prgt"bfmklc

fetkvktkhs

_frhlt egbpfly hfrs akf`kakty

@rfled Geh Lgl"shpfrfth ahcfa hltkty

Egbbhrekfa fetkvktkhs wktdkl

tdh pfrhlt egbpflys segph

Efl efrry gut egbbhrekfa

fetkvktkhs wktdkl tdh pfrhlt

egbpflys segph

@usklhss segph akbkthn tg tdft gi tdh

gvhrshfs pfrhlt egbpfly

_frhlt egbpfly hfrs akf`kakty


9/32

Fl Kltrgnuetkgl tg Ngklc @usklhss kl Ykhtlfb " ;

DgwngKhstfàksdbyegbpfly7

Sdhl hstfàksdklc f egbpfly kl Ykhtlfb ! shhm fsskstfleh tg cuknh ygu tdrgucd tdh

egbpahx shtup prgehss fln tg dhap ygu ulnhrstfln tdh rgahs fln rhspglsk`kaktkhs

gi mhy pgsktkgls, ^dks efl dhap sht tdh egbpfly up igr sueehss,

Dhrh! wh nkseuss:

f, Uht"up _rgehss

`, Mhy _gsktkgls kl Igrhkcl"klvhsthn Hltktkhs

e, Klthaahetufa _rgphrty

f, Uht"up _rgehss^dh rst sthp kl shttklc up f ùsklhss kl Ykhtlfb ks fequkrklc fl Klvhstbhlt

Ehrtkefth $KE+! fasg mlgwl fs f @usklhss Phckstrftkgl Ehrtkefth, ^dh tkbh phrkgn

rhqukrhn tg fequkrh fl KE vfrkhs y klnustry fln hltkty typh! fs tdhsh nhthrbklh tdh

rhckstrftkgls fln hvfauftkgls rhqukrhn:

Igr prgjhets tdft rhqukrh rhckstrftkgl! KE kssufleh tfmhs f`gut 68 wgrmklc nfys,

Igr prgjhets su`jhet tg hvfauftkgl! KE kssufleh tkbh ks akmhay tg vfry, _rgjhets lgt

rhqukrklc tdh _rkbh Bklksthrs fpprgvfa tfmh 0? tg 08 wgrmklc nfys! wdkah prgjhets

tdft ng lhhn sued fpprgvfa tfmh fpprgxkbfthay 53 wgrmklc nfys,

Kl tdh KE fppakeftkgl prgehss! lgth tdft ulnhr Ykhtlfbhsh afw! faa ngeubhlts kssuhn

`y igrhkcl cgvhrlbhlts fln grcflkzftkgls lhhn tg h lgtfrkzhn! eglsuafr ahcfakzhn

fln trflsafthn kltg Ykhtlfbhsh `y egbphthlt futdgrktkhs, Gleh tdh KE dfs `hhl

kssuhn! fnnktkglfa sthps dfvh tg `h tfmhl tg egbpahth tdh prgehnurh fln stfrt

ùsklhss gphrftkgls! kleaunklc:

Uhfa efrvklc=

^fx egnh rhckstrftkgl $wktdkl thl wgrmklc nfys gi tdh kssufleh gi tdh KE+=

@flm feegult gphlklc=

Af`gr rhckstrftkgl=

@usklhss akehlsh tfx pfybhlt=

Edfrthr efpktfa* egltrkùtkgl= fln

_uàke fllgulehbhlt gi egbpfly hstfàksdbhlt,

*Edfrthr efpktfa ks tdh fbgult tdft sdfrhdganhrs egltrkùth wktdkl f prhserk`hntkbh akbkt! fs stfthn kl tdh egbpfly frtkeahs gi fssgekftkgl,

^dh rst sthp kl shttklcup f ùsklhss kl Ykhtlfb

ks fequkrklc fl KlvhstbhltEhrtkefth $KE+! fasg mlgwl

fs f @usklhss Phckstrftkgl

Ehrtkefth,

Dgflc du Duyhl

Bflfchr

Nhzfl Udkrf ) Fssgekfths! Dflgk Geh


10/32

6?" Fl Kltrgnuetkgl tg Ngklc @usklhss kl Ykhtlfb

Edfrthr efpktfa efl `h ushn fs wgrmklc efpktfa tg gphrfth tdh egbpfly, Kt efl

eglstktuth 6?? phrehlt gi tdh tgtfa klvhstbhlt efpktfa gi tdh egbpfly! gr `h

egb`klhn wktd agfl efpktfa tg igrb tdh tgtfa klvhstbhlt efpktfa gi tdh egbpfly,

@gtd edfrthr efpktfa fln tdh tgtfa klvhstbhlt efpktfa $wdked fasg kleaunhs

sdfrhdganhrs agfls gr tdkrn"pfrty lfleh+! faglc wktd tdh egbpfly edfrthr! bust

`h rhcksthrhn wktd tdh akehlsh"kssuklc futdgrkty gi Ykhtlfb, Klvhstgrs efllgt

klerhfsh gr nherhfsh tdh edfrthr efpktfa fbgult wktdgut prkgr fpprgvfa irgb tdh

agefa akehlsklc futdgrkty,

Efpktfa egltrkùtkgl sedhnuahs frh sht gut kl IKH edfrthrs $frtkeahs gi fssgekftkgl+!

jgklt vhlturh egltrfets fln'gr ùsklhss eggphrftkgl egltrfets! kl fnnktkgl tg tdh

IKHs klvhstbhlt ehrtkefth, Bhb`hrs fln gwlhrs gi AAEs bust egltrkùth edfrthr

efpktfa wktdkl 59 bgltds gi tdh nfth gi KE kssufleh,

^g trflsihr efpktfa kltg Ykhtlfb! fithr shttklc up tdh IKH! igrhkcl klvhstgrs bust gphl

f efpktfa flm feegult kl f ahcfaay akehlshn flm, F efpktfa flm feegult ks f sphekfa

purpgsh igrhkcl eurrhley feegult nhskclhn tg hlfàh trfemklc gi tdh bgvhbhlt

gi efpktfa gws kl fln gut gi tdh egultry, ^dh feegult fasg faagws bglhy tg `h

trflsihrrhn tg eurrhlt feegults kl grnhr tg bfmh kl"egultry pfybhlts fln gtdhr

eurrhlt trflsfetkgls,

`, Mhy _gsktkgls kl Igrhkcl"klvhsthn Hltktkhs^dh mhy pgsktkgls kl igrhkcl"klvhsthn hltktkhs vfry y hltkty typh, Dhrh! whaa nkseuss

tdh bflfchbhlt strueturh gi fl AAE,

^dh bflfchbhlt strueturh gi f buatkpah"sdfrhdganhr AAE eglsksts gi:

^dh Bhb`hrs Eguleka fln kts Edfkrbfl= ^dh Chlhrfa Nkrhetgr=

^dh @gfrn gi Uuphrvkskgl $wdhl tdh AAE dfs bgrh tdfl thl bhb`hrs+,

^dh Bhb`hrs Eguleka ks tdh dkcdhst nhekskgl"bfmklc `gny gi tdh egbpfly fln

shrvhs f bflfchbhlt rgah ulnhr kts Edfkrbfl, Kl fl AAE wktd buatkpah gwlhrs!

hfed bhb`hr pfrtkekpfths kl tdh Bhb`hrs Eguleka! fln wdhrh tdh gwlhr ks fl

hltkty! tdft hltkty efl fppgklt rhprhshltftkvhs tg shrvh gl tdh Bhb`hr s Eguleka,

^dh Bhb`hr s Eguleka eglvhlhs ft ahfst gleh f yhfr! fln tdh Edfkrbfl gr f

sdfrhdganhr dganklc ft ahfst 08 phrehlt gi tdh sdfrh efpktfa efl rhquhst f bhhtklc

ft fly tkbh, dh Edfkrbfl ks rhspglskàh igr prhpfrklc bhhtklc fchlnfs! eglvhlklc

bhhtklcs fln skclklc ngeubhlts gl `hdfai gi tdh Bhb`hrs Eguleka,

Ngklc @usklhss kl Ykhtlfb

Phahfshn Bfred! 0?60

Ykhtlfb @rkhilc `ggm

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11/32


^dh Chlhrfa Nkrhetgr gvhrshhs tdh nfkay `usklhss gi tdh egbpfly fln kbpahbhlts

rhsgautkgls gi tdh Bhb`hrs Eguleka,

F @gfrn gi Uuphrvkskgl ks bflnftgry ki fl AAE dfs bgrh tdfl thl bhb`hrs, ^dh

igrbftkgl! gphrftkgl! pgwhrs fln iuletkgls gi tdh @gfrn gi Uuphrvkskgl frh lgt

stkpuafthn kl afw! ut frh prhserk`hn kl tdh egbpflys edfrthr $frtkeahs gi fssgekftkgl+,

e, Klthaahetufa _rgphrtyYkhtlfbs Lftkglfa Fsshb`ay pfsshn tdh Afw gl Klthaahetufa _rgphrty Pkcdts $K_Ps+

kl 0??8! wdked wfs fbhlnhn fln suppahbhlthn kl 0??;,

Kl Uhpthb`hr 0?6?! kl fl hgrt tg strhlctdhl tdh prgthetkgl gi K_Ps fithr hlthrklc

kltg tdh @kafthrfa rfnh Fcrhhbhlt $@ F+ wktd tdh X,U, fln pfrtkekpftkgl kl tdh Sgran

^rfnh Grcflkzftkgl $S^G+! tdh cgvhrlbhlt kssuhn strkethr fnbklkstrftkvh sfletkgls

igr vkgaftkgls gi klnustrkfa prgphrty rkcdts! faglc wktd sgbh kbpgrtflt edflchs tg

K_P rhcuaftkgls kl Ykhtlfb,

Fsknh irgb agefa K_P ahcksaftkgl! Ykhtlfb fasg pfrtkekpfths kl klthrlftkglfa K_P

eglvhltkgls sued fs tdh _frks Eglvhltkgl igr tdh _rgthetkgl gi Klnustrkfa _rgphrty!

tdh @hrlh Eglvhltkgl igr tdh _rgthetkgl gi Akthrfry fln Frtkstke Sgrms! tdh Pgbh

Eglvhltkgl! rfnh"Phafthn Fsphets gi Klthaahetufa _rgphrty Pkcdts $^PK_U+ fcrhhbhlt!

fln tdh Bfnrkn _rgtgega,

^dh Lftkglfa Geh gi Klthaahetufa _rgphrty gi Ykhtlfb $LGK_+ ks fl fchley ulnhr

tdh Bklkstry gi Uekhleh fln ^hedlgagcy fln fssubhs tdh iuletkgls gi hxhreksklc

stfth bflfchbhlt fln prgvknklc shrvkehs kl tdh han gi klthaahetufa prgphrty, dks

kleaunhs fnbklkstrftklc tdh rhckstrftkgl gi klnustrkfa nhskcls! trfnhbfrms! `rfln

lfbhs fln gtdhr klnustrkfa prgphrty rkcdts fln eglnuetklc ahcfa fpprfksfas tg shttahklthaahetufa prgphrty nkspuths,

F @gfrn gi Uuphrvkskgl ks

bflnftgry ki fl AAE dfs bgrh

tdfl thl bhb`hrs,


12/32

fx fln Feegultklc

SdftfrhYkhtlfbsbfjgrtfxhs7

Sdftfrhsgbhgitdhmhyegbpakflehrhqukrhbhlts7


13/32


SdftfrhYkhtlfbsbfjgrtfxhs7

Faa tfxhs kl Ykhtlfb frh kbpgshn ft tdh lftkglfa ahvha! k,h, tdhrh frh lg agefa!

stfth gr prgvklekfa tfxhs, Hlthrprkshs sdguan pfy tfx kl agefaktkhs wdhrh tdhy frh

dhfnqufrthrhn,

Bgst egbpflkhs fln igrhkcl klvhstgrs kl Ykhtlfb frh su`jhet tg tdh igaagwklc

bfjgr tfxhs:

f, @usklhss akehlsh tfx

`, Egrpgrfth klegbh tfx

e, Yfauh"fnnhn tfx

n, Uphekfa eglsubptkgl tfx

h, Igrhkcl egltrfetgr tfx

i, Eustgbs nutkhs

_hrsglfa klegbh tfx ks egvhrhn kl tdh Dubfl Phsgurehs fln _fyrgaa shetkgl,

Bfjgr fx Pfths

08(

?(

?( 8( 6?( 68( 0?( 08( 5?( 58( >?( >8(

Egrpgrfth klegbh tfx

Yfauh"fnnhn tfx

Utflnfrn tfx gl nkvknhlns

$Lgl"rhsknhlt eg,+

?( 6?(

Bfly igrhkcl egbpflkhs

ulnhrhstkbfth tdh kbpgrtfleh

gi tdh klktkfa tfx nheafrftkgl

wktd tdh agefa tfx nhpfrtbhlt,

^dh ngeubhltftkgl su`bktthnefl skclkefltay fhet tfx

shttahbhlt fln tfx rhiulns

afthr,

Igrhkcl klvhstgrs kl Ykhtlfb efl klerhfsh tfx hekhley wktd Ngu`ah ^fxftkgl

Fvgknfleh Fcrhhbhlts $N^FFs+ `htwhhl Ykhtlfb fln gtdhr egultrkhs Fs gi

Ih`rufry 0?60! Ykhtlfb dfs skclhn N^FFs wktd gvhr 9? egultrkhs fln thrrktgrkhs

kleaunklc Irfleh! Edklf! Ktfay! Chrbfly! Uklcfpgrh fln Dglc Mglc,


14/32

6>" Fl Kltrgnuetkgl tg Ngklc @usklhss kl Ykhtlfb

f, @usklhss Akehlsh ^fx@usklhss akehlsh tfx $@A + ks fl klnkrhet tfx kbpgshn gl hltktkhs eglnuetklc usklhss

fetkvktkhs kl Ykhtlfb! pfkn `y hlthrprkshs fllufaay igr hfed efahlnfr yhfr tdft tdhy

ng ùsklhss kl Ykhtlfb, Faa egbpflkhs! grcflkzftkgls gr klnkvknufas $kleaunklc

`rfledhs! sdgps fln ifetgrkhs+ fln igrhkcl klvhstgrs gphrftklc ùsklhsshs kl

Ykhtlfb frh su`jhet tg @A ,

^dh fbgult gi @A^ nuh ks `fshn gl tdh fbgult gi edfrthr efpktfa! fs sdgwl kl

tdh feegbpflyklc tfàh, Igr stfth"gwlhn hlthrprkshs! akbkthn akf`kakty egbpflkhs

$AAEs+ fln jgklt stgem egbpflkhs $JUEs+! tdh rhcksthrhn efpktfa ks tdh edfrthr efpktfa,

@A^ rfths frh nkhrhlt igr heglgbke hltktkhs fln igr dgushdgans'klnkvknufas ngklc

ùsklhss, Igr tdh aftthr! tdh @A^ fbgult nhphlns gl bgltday klegbh,

@usklhss Akehlsh fx $@A + Pfths

igr Heglgbke HltktkhsPhcksthrhn efpktfa

$`kaakgl YLN+

@A^'yhfr

$YLN+Gvhr 6? 5!???!???

Irgb 8 tg 6? 0!???!???

Irgb 0 tg ulnhr 8 6!8??!???

Xlnhr 0 6!???!???

@usklhss Akehlsh fx $@A + Pfths

igr Dgushdgans fln Klnkvknufas

Bgltday klegbh$YLN+ @A^'yhfr$YLN+Gvhr 6!8??!??? 6!???!???

Gvhr 6!???!??? tg 6!8??!??? 38?!???

Gvhr 38?!??? tg 6!???!??? 8??!???

Gvhr 8??!??? tg 38?!??? 5??!???

Gvhr 5??!??? tg 8??!??? 6??!???

5??!??? gr ahss 8?!???

^g nksegvhr bgrh f`gut tfxhs! sefl tdks VP

egnh wktd ygur sbfrt pdglh tg vkskt:

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15/32


`, Egrpgrfth Klegbh ^fx^dh Egrpgrfth Klegbh ^fx $EK^+ Afw wfs fpprgvhn `y tdh Lftkglfa Fsshbày kl

0??4 fln efbh kltg hhet kl 0??;, EK^ ks f nkrhet tfx ahvkhn gl tdh prgts $crgss

rhvhluh bklus hxphlshs+ hfrlhn `y egbpflkhs gr grcflkzftkgls,

^dh stflnfrn EK^ rfth ks 08 phrehlt igr `gtd ngbhstke fln igrhkcl"klvhsthn

hlthrprkshs kl bgst klnustrkhs, Faa klegbh frksklc klsknh Ykhtlfb ks su`jhet tg EK^!

lg bftthr wdhtdhr f igrhkcl hlthrprksh dfs f Ykhtlfb"`fshn su`sknkfry gr wdhtdhr

tdft su`sknkfry ks eglsknhrhn f _hrbflhlt Hstfàksdbhlt $_H+,

Sdhl efaeuaftklc EK^! IKHs efl nhnuet bgst hxphlshs pfkn igr prgnuetkgl fln

ùsklhss fetkvktkhs ki suppgrthn `y fnhqufth afwiua klvgkehs fln ngeubhlts,

@usklhss hstfàksdbhlts tdft suhr agsshs fithr tfx lfakzftkgl frh hltktahn tg efrry

igrwfrn tdgsh agsshs tg iuturh tfxfàh klegbh igr f bfxkbub phrkgn gi vh yhfrs,

Fl hlthrprksh tdft eglnuets buatkpah usklhss fetkvktkhs tdft frh su`jhet tg nkhrhlt

tfx rfths sdguan efaeuafth tdh klegbh igr hfed fetkvkty shpfrfthay! buatkpayklc klegbh

irgb hfed fetkvkty `y tdh egrrhspglnklc tfx rfth,

Egrpgrfth klegbh tfx klehltkvhs fppay tg klvhstbhlt prgjhets kl spheke shetgrs

fln frhfs wktd nkeuat sgekgheglgbke eglnktkgls! fs whaa fs tdgsh kl dkcd"thed

zglhs fln heglgbke zglhs,

Igr hxfbpah! prhihrhltkfa tfx pgakekhs kl 0?60 kleaunh f 5? phrehlt rhnuetkgl kl tdh

hlthrprksh klegbh tfx pfyfàh igr tdh igaagwklc hlthrprkshs:

Ubfaa fln bhnkub"skzhn hlthrprkshs $UBHs+! hxeaunklc UBHs ulnhrtfmklc ùsklhss

kl agtthry! rhfa hstfth! sheurktkhs! lfleh! flmklc! klsurfleh gr cggns prgnuetkgl!

gr prgvknklc shrvkehs su`jhet tg sphekfa eglsubptkgl tfx Ikrst"eafss hlthrprkshs! sphekfa"eafss hlthrprkshs `haglcklc tg heglgbke

egrpgrftkgls fln chlhrfa egbpflkhs

Af`gr"klthlskvh hlthrprkshs tdft prgnueh! prgehss fln trhft: fcrkeuaturfa prgnuets!

igrhstry prgnuets! fqufeuaturh prgnuets! thxtkahs fln cfrbhlts! ahftdhr fln

iggtwhfr! fln hahetrglke egbpglhlts=

Hlthrprkshs ùkanklc sgekg"heglgbke klirfstrueturfa eglstruetkgls

Kl fnnktkgl tg tfx klehltkvhs! tfx rhnuetkgls bfy `h fvfkafàh igr hlthrprkshs

hlcfcklc kl bfluifeturklc! eglstruetkgl fln trflspgrtftkgl fetkvktkhs wdked

hbpagy lubhrgus ihbfah stf gr htdlke bklgrktkhs,

Faa klegbh frksklc klsknh

Ykhtlfb ks su`jhet tg EK^! lg

bftthr wdhtdhr f igrhkcl

hlthrprksh dfs f Ykhtlfb"

`fshn su`sknkfry gr wdhtdhrtdft su`sknkfry ks eglsknhrhn f

_hrbflhlt Hstfàksdbhlt $_H+,


16/32


e, Yfauh"fnnhn ^fxYfauh"fnnhn tfx $YF^+ ks kbpgshn gl tdh suppay gi cggns fln shrvkehs ft tdrhh

nkhrhlt rfths: ? phrehlt! 8 phrehlt fln 6? phrehlt $tdh stflnfrn rfth+,

Cggns fln shrvkehs hlegurfchn `y tdh cgvhrlbhlt frh hxhbpt irgb YF , ^dhsh

kleaunh fcrkeuaturfa prgnuets! dhfatdefrh shrvkehs fln sekhltke fetkvktkhs! nhrkvftkvh

lflekfa fln erhnkt shrvkehs! sheurktkhs trfnklc! klsurfleh shrvkehs! hnueftkgl fln

vgeftkglfa trfklklc! prkltklc fln puàksdklc lhwspfphrs,

Faa grcflkzftkgls fln klnkvknufas prgnueklc fln trfnklc cggns fln shrvkehs kl

Ykhtlfb frh akfàh tg pfy YF ! rhcfrnahss gi wdhtdhr tdh grcflkzftkgl dfs f Ykhtlfb"

`fshn hstfàksdbhlt,

^dhrh frh twg nkhrhlt bhtdgns gi efaeuaftklc vfauh"fnnhn tfx: tdh erhnkt bhtdgn

$fasg efaahn tdh nhnuetkgl bhtdgn+ fln tdh nkrhet bhtdgn,

Bgst ùsklhsshs frh rhqukrhn tg ush tdh erhnkt bhtdgn! wdked fppakhs tg igrhkcl"

klvhsthn hlthrprkshs! igrhkcl pfrtkhs tg ùsklhss eggphrftkgl egltrfets fln ùsklhssgrcflkzftkgls hstfàksdhn ulnhr tdh Ykhtlfbhsh Afw gl Hlthrprkshs,

Erhnkt Bhtdgn $Nhnuetkgl Bhtdgn+

_fyfàh YF^ fbgult 2 Gutput YF^ fbgult Erhnktfàh klput YF^ fbgult

YF^ PfthsPfth Fppakef`kakty

? ( Cggns fln shrvkehs igr hxpgrt gr sgan tg lgl"tfrk zglhs8 ( 68 efthcgrkhs gi cggns fln shrvkehs sued fs:

Ihrtkakzhrs=

Bhnkefa hqukpbhlt fln klstrubhlts=

Uekhltke fln thedlgagckefa shrvkehs=

Euaturfa! hxdk`ktkgl! pdyskefa trfklklc fln spgrts fetkvktkhs=

6? ( Hvhrytdklc hash

Igrhkclhrs Hakckàh gr YF^ Phuln

Sdhl Ahfvklc Ykhtlfb

Fprka 5?! 0?60

Ykhtlfb @rkhilc Lhws

dttp:''`kt,ay'KzJZA[
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17/32


Xlnhr tdh erhnkt bhtdgn! pfybhlt fln nheafrftkgl gi YF^ ks bfnh gl f bgltday

`fsks! wdhrh tdh tfxpfyhr su`trfets tdh klput YF^ irgb tdh gutput YF^! fln pfys

gr eafkbs tdh `fafleh tg tdh rhahvflt `gnkhs, Fs tdh sktuftkgl ks lgrbfakzhn hvhry

bgltd! lg fllufa YF^ lfakzftkgl ks rhqukrhn ft tdh hln gi tdh yhfr,

^dh nkrhet bhtdgn fppakhs tg ùsklhss hstfàksdbhlts fln igrhkcl grcflkzftkgls

gr klnkvknufas wktdgut rhsknhlt gehs fln wdked dfvh lgt kbpahbhlthn tdh

Ykhtlfbhsh Feegultklc Uysthb! ut chlhrfth klegbh kl Ykhtlfb! faglc wktd tdgshkl spheke klnustrkhs $sued fs cgan! skavhr fln chb trfnklc fetkvktkhs+,

Nkrhet Bhtdgn

_fyfàh YF fbgult 2 Fnnhn vfauh g sgan cggns gr shrvkehs * YF^ rfth

Sdhrh:

Fnnhn vfauh g sgan cggns gr shrvkehs 2

Uhaaklc prkeh _uredfsklc prkeh g sfkn cggns gr shrvkehs

Feegrnklc tg tdks bhtdgn! YF^ nhphlns gl tgtfa rhvhluhs, Fs sued! tdh bgltday

pfybhlts frh just prgvkskglfa fln tdh tgtfa fbgult gi YF^ bfy `h nkhrhlt ft

tdh hln gi tdh yhfr, ^dhrhigrh! wdhl usklc tdh nkrhet bhtdgn gi efaeuaftkgl! tfx

lfakzftkgl prgehnurhs bust `h nglh wktdkl tdrhh bgltds igaagwklc tdh hln gi

tdh yhfr,

Igr cggns fln shrvkehs puredfshn irgb f`rgfn! YF fppakhs tg tdh nuty pfkn vfauh

$tdh sub gi tdh vfauh fln tdh nuty pfkn+ gi kbpgrthn cggns fln shrvkehs, ^dh

kbpgrthr bust pfy YF ft tdh sfbh tkbh tdft tdhy pfy kbpgrt nutkhs tg eustgbs,

Igr sgbh efthcgrkhs gi cggns fln shrvkehs tdft frh su`jhet tg Uphekfa Eglsubptkgl^fx! YF^ fppakhs tg shaaklc prkeh paus Uphekfa Eglsubptkgl fx,

ONhzflUdkrf

Utfy up tg nfth gl YF^ fln gtdhr rhcuaftgry fln

ahcfa upnfths,
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18/32


n, Uphekfa Eglsubptkgl ^fxUphekfa eglsubptkgl tfx $UE^+ ks f igrb gi hxeksh tfx tdft fppakhs tg tdh prgnuetkgl

gr kbpgrtftkgl gi 66 efthcgrkhs gi prgnuets fln 9 typhs gi shrvkehs wdked frh

eglsknhrhn tg `h auxurkgus gr lgl"hsshltkfa,

UE^ ks ahvkhn gl hfed kthb gi cggns glay gleh, Chlhrfaay! cggns fln shrvkehs

su`jhet tg tdh UE^ frh fasg su`jhet tg YF^, ^dh `fsks gi YF^ efaeuaftkgl ks shaaklc

prkeh paus UE^, Igr kbpgrthn prgnuets! YF^ ks kbpgshn gl tdh nutkfàh vfauh paus

kbpgrt nutkhs paus UE^,

UE^ rhiulns frh fvfkafàh igr hxpgrthn cggns upgl rhquhst gi tfxpfyhrs kl ehrtfkl

efshs! sued fs cggns thbpgrfrkay kbpgrthn igr rh"hxpgrt, Kl efsh kthbs su`jhet

tg UE^ frh prgnuehn irgb bfthrkfas igr wdked tdh UE^ wfs farhfny pfkn! tdh UE^

farhfny pfkn wkaa `h nhnuethn,

h, Igrhkcl Egltrfetgr ^fx

Xsufaay! igrhkcl egltrfetgrs frh tdh wkllhrs gi fuetkgls'`kn ghrklcs grcflkzhn ytdh Ykhtlfbhsh cgvhrlbhlt gr grcflkzftkgls fln bfy `h prklekpfa egltrfetgrs!

chlhrfa egltrfetgrs! pfrtlhrsdkp egltrfetgrs gr suègltrfetgrs,

Igrhkcl egltrfetgrs kl Ykhtlfb frh akfàh tg pfy tdh sfbh tfx rfths fppakefàh tg

agefa egbpflkhs! kleaunklc kbpgrt"hxpgrt nutkhs! phrsglfa klegbh tfx fln gtdhr

tfxhs rhqukrhn `y futdgrktkhs,

^dh efaeuaftkgl gi egrpgrfth klegbh tfx $EK^+ fln vfauh"fnnhn tfx $YF^+ igr igrhkcl

egltrfetgrs efl `h nglh vkf tdh nhnuetkgl bhtdgn ki tdh igrhkcl egltrfetgr:

Dfs f phrbflhlt hstfàksdbhlt gr rhsknhlt stftus kl Ykhtlfb= Eglnuets ùsklhss kl Ykhtlfb ulnhr f egltrfetgr gr su`"egltrfetgr egltrfet igr

f nurftkgl gi 645 nfys gr bgrh irgb tdh hhetkvh nfth gi tdh egltrfet= fln

Fppakhs tdh Ykhtlfbhsh Feegultklc Uysthb,

Gtdhrwksh! f rfth xklc bhtdgn sdguan `h ushn,

Uphekfa Eglsubptkgl fx $UE^+

ks ahvkhn gl tdh prgnuetkgl fln

kbpgrtftkgl gi 66 efthcgrkhs

gi prgnuets fln 9 typhs gi

shrvkehs wdked frh eglsknhrhntg `h auxurkgus gr lgl"

hsshltkfa,


19/32

Fl Kltrgnuetkgl tg Ngklc @usklhss kl Ykhtlfb " 6;

i, Eustgbs NutkhsBgst cggns hxpgrthn gr kbpgrthn fergss tdh `grnhrs gi Ykhtlfb! gr wdked pfss

`htwhhl tdh ngbhstke bfrmht fln f lgl"tfrk zglh frh su`jhet tg hxpgrt gr kbpgrt

nutkhs, Hxehptkgls tg tdks kleaunh cggns kl trflskt! cggns hxpgrthn f`rgfn irgb f

lgl"tfrk zglh! cggns wdked frh kbpgrthn irgb f`rgfn kltg f lgl"tfrk zglh fln

glay ushn wktdkl tdft lgl"tfrk zglh! fln cggns pfssklc irgb glh lgl"tfrk zglh

tg flgtdhr,

^dh pfyf`ah kbpgrt tfx gr hxpgrt tfx fbgult sdfaa `h hqufa tg tdh ulkt vgaubh

gi hfed fetufaay kbpgrthn gr hxpgrthn cggns kthb klserk`hn kl tdh eustgbs

nheafrftkgls buatkpakhn `y tdh tfx efaeuaftkgl prkeh fln tdh tfx rfth gi hfed kthb

stfthn kl tdh tfrk ft tdh tkbh gi tfx efaeuaftkgl,

Bgst cggns fln shrvkehs `hklc hxpgrthn frh hxhbpt irgb tfx, Hxpgrt nutkhs

$rflcklc irgb ? phrehlt " >8 phrehlt fln egbputhn gl irhh"gl"`gfrn $IG@+ prkeh+

frh glay edfrchn gl f ihw kthbs! fskefaay lfturfa rhsgurehs sued fs bklhrfas! igrhst

prgnuets fln serfp bhtfa,

Eglsubhr cggns! hsphekfaay auxury cggns! frh su`jhet tg dkcd kbpgrt nutkhs! wdkah

bfedklhry! hqukpbhlt! bfthrkfas fln suppakhs lhhnhn igr prgnuetkgl! hsphekfaay

tdgsh kthbs wdked frh lgt prgnuehn ngbhstkefaay! hljgy agwhr rfths gi kbpgrt

nutkhs! gr hvhl f ? phrehlt tfx rfth, Nuty rfths igr kbpgrthn cggns sdfaa kleaunh

prhihrhltkfa rfths! sphekfa prhihrhltkfa rfths fln stflnfrn rfths nhphlnklc gl tdh

grkckl gi tdh cggns,

Kbpgrt fln hxpgrt nutkhs nheafrftkgl frh rhqukrhn upgl rhckstrftkgl gi eustgbs

nheafrftkgls wktd eustgbs gehs,

Hxpgrt nutkhs bust `h pfkn wktdkl 5? nfys gi rhckstrftkgl gi eustgbs nheafrftkgls,Igr kbpgrthn cggns! kbpgrt nutkhs bust h pfkn higrh rhehkpt gi eglsubhr cggns!

sphekefaay:

Igr kbpgrtklc suppakhs fln rfw bfthrkfas igr tdh prgnuetkgl gi hxpgrthn cggns!

wktdkl 038 nfys= fln

Igr thbpgrfry kbpgrt igr rh"hxpgrt gi cggns thbpgrfrkay kbpgrthn igr rh"hxpgrt!

wktdkl 68 nfys,

Bgst cggns fln shrvkehs `hklc

hxpgrthn frh hxhbpt irgb tfx,

Hxpgrt nutkhs $rflcklc irgb

? phrehlt " >8 phrehlt fln

egbputhn gl irhh"gl"`gfrn$IG@+ prkeh+ frh glay edfrchn

gl f ihw kthbs,


20/32


Iuaaaklc YkhtlfbFeegultklc Utflnfrns $YFU+

rhqukrhbhlts ks f edfaahlcklctfsm! hsphekfaay igr igrhkcl

sbfaa fln bhnkub"skzhn

hlthrprkshs wgrmklc wktd

akbkthn rhsgurehs,

Dgflc @ked Akhl

Egrpgrfth Feegultklc Uhrvkehs

Nhzfl Udkrf ) Fssgekfths! Dflgk Geh

Sdftfrhsgbhgitdhmhyegbpakflehrhqukrhbhlts7

^dhrh frh f lub`hr gi ahcfaay bflnfthn rhqukrhbhlts wktd wdked IKHs kl Ykhtlfb

bust egbpay! ifkaurh gi wdked wkaa jhgpfrnkzh tdh f`kakty gi tdh IKH tg egltkluh

gphrftklc kl Ykhtlfb, ^dhsh prgehnurhs fln rhqukrhbhlts bfy `h nkiihrhlt

irgb wdft tdh IKHs frh feeustgbhn tg kl tdhkr dgbh egultrkhs, Klvhstgrs sdguan

tdhrhigrh `h surh tg ifbkakfrkzh tdhbshavhs wktd tdhsh rhqukrhbhlts fs whaa fs tg

shhm prgihsskglfa fnvkeh,

Kl tdks shetkgl! wh nkseuss:

f, Feegultklc fln `ggmmhhpklc

`, Fllufa egbpakfleh

f, Feegultklc fln @ggmmhhpklcAgefa fln igrhkcl"klvhsthn egbpflkhs ngklc `usklhss kl tdh egultry frh rhqukrhn`y afw tg egbpay wktd Ykhtlfb Feegultklc Utflnfrns $YFU+ wdhl rhegrnklc tdhkr

lflekfa trflsfetkgls,

Igrhkcl egbpflkhs bfy edggsh tg bflfch twg feegultklc rhegrns= glh fshn gl

tdh YFU fln flgtdhr egbpkahn sphekefaay igr tdh gvhrshfs dhfn geh, Kl prfetkeh!

bfly igrhkcl egbpflkhs bfkltfkl fl feegultklc systhb feegrnklc tg YFU fln

glay eglvhrt lflekfa stfthbhlts kltg KIPU gl f qufrthray `fsks igr igrhkcl pfrhlt

egbpfly rhihrhleh,

Kl f lutsdhaa! tdh YFU rhqukrhs tdft feegultklc rhegrns:

Frh kl tdh Ykhtlfbhsh aflcufch=

Xsh YLN fs tdh feegultklc eurrhley=

Egbpay wktd tdh Ykhtlfb edfrt gi feegults=

Kleaunh lubhrgus rhpgrts sphekhn `y YFU rhcuaftkgls! prklthn gl f bgltday

`fsks fln skclhn `y tdh Chlhrfa Nkrhetgr fln fxhn wktd tdh egbpfly shfa,

Igrhkcl egbpflkhs wfltklc tg ush flgtdhr eurrhley igr tdhkr lflekfa rhegrns lhhn

tg su`bkt fl fppakeftkgl tg tdh agefa bflfcklc tfx geh, dks feegultklc eurrhley

ulkt bust h glh tdft ks bfklay ushn igr tdh igrhkcl egbpflys flmklc trflsfetkgls!

shrvkehs fln shaaklc prkeh qugtftkgls, ^dh sfbh igrhkcl eurrhley efl fasg `h ushn

tg feegult igr rhvhluhs! hbpagyhh sfafrkhs fln pfybhlt gi bfthrkfa egsts,


21/32


Fl feegultklc phrkgn kl Ykhtlfb ks chlhrfaay nhthrbklhn feegrnklc tg tdh efahlnfr

yhfr! k,h, Jflufry 6 tg Nhehb`hr 56, Dgwhvhr! 60 bgltd phrkgns hckllklc tdh rst

nfy gi hfed qufrthr! h,c, Fprka 6 tg Bfred 56 gi tdh igaagwklc yhfr= Juay 6 tg Julh 5?

gi tdh igaagwklc yhfr= gr Getg`hr 6 tg Uhpthb`hr 5? gi tdh igaagwklc yhfr! efl fasg

`h fngpthn fithr rhcksthrklc wktd tdh fx Nhpfrtbhlt,

Egbpflkhs frh fnvkshn tg nguàh edhem tdhkr feegultklc systhb! tfmklc efrh tg

spgt pgsskàh YFU lgl"egbpakfleh kssuhs, ^dhrh dfvh `hhl rhehlt rhpgrts tdftsgbh prgvklekfa tfx futdgrktkhs ekth YFU lgl"egbpakfleh fs f `fsks igr egaahetklc

fnnktkglfa tfx fln rhegvhrklc pfkn YF^ rhiulns, Kl fnnktkgl! tfx futdgrktkhs efl

phlfakzh egbpflkhs igr YFU lgl"egbpakfleh tdrgucd tdh nksfaagwfleh gi klput

YF erhnkts fln wktdnrfwfa gi EK^ klehltkvhs,

`, Fllufa Egbpakfleh_rkgr tg trflsihrrklc prgts! igrhkcl egbpflkhs bust iuaa ehrtfkl fllufa egbpakfleh

rhqukrhbhlts! klvgavklc f stftutgry funkt! funkthn lflekfa stfthbhlts fln tfx

lfakzftkgl aklcs, ^dhsh prgehnurhs frh lgt glay rhqukrhn `y afw! ùt frh fasg f

cggn gppgrtulkty tg eglnuet fl klthrlfa lflekfa dhfatd edhem,

Faa igrhkcl"klvhsthn hltktkhs frh rhqukrhn tg dfvh tdhkr fllufa lflekfa stfthbhlts

funkthn `y fl klnhphlnhlt funktklc rb, Utftutgry funkts kl Ykhtlfb frh phrigrbhn

kl feegrnfleh wktd tdh Ykhtlfb Utflnfrns gl Funktklc,

Funkthn lflekfa stfthbhlts fln tfx lfakzftkgl aklc bust `h nglh wktdkl ;?

nfys irgb tdh hln gi hfed lflekfa yhfr, Fithr iuaaaklc tdhsh gàkcftkgls fln ckvklc

Uthp 6

Funkt

Uthp 5

_rgt ^rflsihrrklc

$ki fly+

Uthp 0

Funkthn Iklflekfa

Utfthbhlt fln ^fx

Iklfakzftkgl Ikaklc

^g nksegvhr bgrh f`gut feegultklc

fln `ggmmhhpklc! sefl tdks VP egnh

wktd ygur sbfrt pdglh tg vkskt:www,nhzsdkrf,egb'feegultklc"

`ggmmhhpklc,dtba
http://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.html


22/32


lgtkeh tg agefa bflfcklc tfx gehs ft ahfst shvhl wgrmklc nfys kl fnvfleh! igrhkcl

klvhstgrs bfy rhbkt prgts f`rgfn,

Fllufa egbpakfleh igr PGs ks nkhrhlt irgb tdft igr gtdhr igrhkcl"klvhsthn hltktkhs,

Fl PG ks rhqukrhn tg rhpgrt gl kts fetkvktkhs tg f agefa nhpfrtbhlt gi trfnh prkgr tg

tdh afst wgrmklc nfy gi Jflufry gi tdh igaagwklc yhfr,

F tfxpfyhr wdg pfys tfx afthr tdfl tdh nhfnaklh ks tg pfy tdh gutstflnklc tfxfbgult paus f lh hqufa tg ?,?8 phrehlt gi tdh tfx fbgult igr hfed nfy tdh

pfybhlt ks afth, fxpfyhrs tdft bfmh klegrrhet nheafrftkgls! tdhrh`y rhnueklc tfxhs

pfyfàh gr klerhfsklc rhiulnfàh tfx fbgults frh tg pfy tdh iuaa fbgult gi tdh

ulnhr"nheafrhn tfx gr rhturl tdh hxehss rhiuln! fln wkaa fasg pfy f lh hqufa tg

6? phrehlt gi tdh ulnhr"nheafrhn gr hxehss rhiulnhn tfx fbgults tgchtdhr wktd

f lh igr afth pfybhlt gi tdh tfx, F tfxpfyhr tdft egbbkts fets gi tfx hvfskgl gr

tfx irfun ks akfàh tg pfy tdh iuaa fbgult gi tfx fln f lh `htwhhl glh fln tdrhh

tkbhs tdh hvfnhn tfx fbgult,

Bgltday nheafrftkgl

$0?td nfy fithr

bgltd hln+

^fx Nheafrftkgl fln Iklfakzftkgl kbhaklh*

Bgltd 6 0 5 > 8 ,,, 60

Vufrthray nheafrftkgl

$5?td nfy fithr

qufrthr hln+

Fllufa nheafrftkgl

$5?td nfy fithr

I'[ hln+

Fllufa ilfakzftkgl

$;?td nfy fithr

I'[ hln+

*Igr tfxhs pfkn wdhl f akf`kakty frkshs! nhfnaklh ks 6?td nfy rgb tdh nfth tdh akf`kakty frkshs,


23/32

Dubfl Phsgurehs fln _fyrgaa

DgwngKdkrhstfii'wgrmhrs7

Sdftbfjgr ahcfa g`akcftkgls nghs f egbpfly dfvh igr kts stfii'

wgrmhrs7


24/32

0>" Fl Kltrgnuetkgl tg Ngklc @usklhss kl Ykhtlfb

DgwngKdkrhstfii'wgrmhrs7

Igrhkcl egbpflkhs wfltklc tg ng ùsklhss kl Ykhtlfb bust hlsurh tdhy igaagw

tdh prgvkskgls gi tdh Af`gr Egnh! wdked egltfkls tdh ahcfa irfbhwgrm igr tdh rkcdts

fln gàkcftkgls gi hbpagyhrs fln hbpagyhhs wktd rhsphet tg wgrmklc dgurs! af`gr

fcrhhbhlts! sgekfa klsurfleh! gvhrtkbh! strkmhs! fln thrbklftkgl gi hbpagybhlt

egltrfets! tg lfbh f ihw,

Dhrh wh nkseuss:

f, Igrhkcl hbpagyhhs

`, Egltrfets

e, Egbphlsftkgl

f, Igrhkcl HbpagyhhsFl hbpagyhr ks phrbktthn tg rherukt igrhkcl wgrmhrs kl grnhr tg wgrm fs bflfchrs!

hxheutkvh nkrhetgrs fln hxphrts wdhrh agefa dkrhs frh lgt yht fàh tg bhht prgnuetkglfln usklhss rhqukrhbhlts,

Kl grnhr tg hlthr Ykhtlfb! kl bgst efshs f igrhkclhr lhhns f vksf kssuhn `y f

Ykhtlfbhsh Hb`fssy gr Eglsuafth, F Ykhtlfbhsh vksf efl `h crflthn kl f tdkrn"

pfrty egultry gr kl Ykhtlfb, Ektkzhls gi Fskfl _feke egultrkhs rhehkvh f irhh hltry

vksf tg Ykhtlfb tdft afsts `htwhhl 68 fln 5? nfys,

^g wgrm kl Ykhtlfb fln rhbfkl igr fl hxthlnhn phrkgn! igrhkclhrs lhhn tg fppay

igr f aglchr thrb vksf fln! upgl frrkvklc kl Ykhtlfb! f wgrm phrbkt, Eurrhltay! wgrm

phrbkts igr igrhkclhrs frh vfakn igr f bfxkbub gi tdrhh yhfrs, Ehrtfkl igrhkclhrs

frh hxhbpt irgb wgrm phrbkts! kleaunklc tdgsh kl tdh rgah gi Edkhi Phprhshltftkvh!Dhfn gi _rgjhet Geh! fln klthrlfa trflsihrhhs wgrmklc igr egbpflkhs gphrftklc

kl shetgrs aksthn kl tdh S^G egbbktbhlts,

Igrhkclhrs wdg rhsknh glh gr bgrh yhfrs efl `h crflthn f ^hbpgrfry Phsknhltkfa

Efrn $^PE+! kssuhn y tdh kbbkcrftkgl fchley ulnhr tdh Bklkstry gi _uàke Uheurkty

fln vfakn irgb 6 tg 8 yhfrs, _hgpah crflthn PE efl hlthr fln hxkt Ykhtlfb wktdgut

f vksf wktdkl tdh vfakn thrbs gi tdhkr ^PE,

Kl fl hgrt tg suppgrt tdh dkrklc gi Ykhtlfbhsh lftkglfas! 5? nfys prkgr tg rheruktklc

f igrhkcl hbpagyhh! f egbpfly bust puàkeay fllguleh rheruktbhlt igr tdks pgsktkgl

tg Ykhtlfbhsh jg`"shhmhrs kl f Ykhtlfbhsh lhwspfphr gr glaklh, Fathrlftkvhay!

igrhkclhrs bfy h dkrhn tdrgucd f hbpagybhlt shrvkeh ehlthr gwlhn y tdh Utfth

Kl fnnktkgl tg tdh `fskesgi dkrklc egltrfets fln

bglhtfry egbphlsftkgl! tdhrhfrh spheke afws cgvhrlklc

tdh ahvyklc gi tfxhs fln tdh

pfyklc gi sgekfa sheurkty igr tdh

hbpagyhh

Pgsfrkg Nk Bfcckg

Bflfchr

Nhzfl Udkrf ) Fssgekfths! Ugutd Edklf fln Ykhtlfb


25/32


$sued fs IGUEG kl DEBE+, Hvknhleh gi dfvklc nglh sg bust `h prhshlthn kl tdh

fppakeftkgl igr f wgrm phrbkt igr f igrhkcl hbpagyhh,

_rkgr tg Juay 8 fln Jflufry 8 hfed yhfr! hbpagyhrs frh rhqukrhn tg rhpgrt tdhkr ush gi

igrhkcl af`gr tg tdh Nhpfrtbhlt gi Af`gr! Klvfakns fln Ugekfa Ffkrs $NgAKUF+ geh

fln tdh rhahvflt futdgrktkhs gi klnustrkfa zglhs! heglgbke zglhs! hxpgrt prgehssklc

zglhs fln dk"thed pfrms $ki agefthn tdhrhkl+ kl prhserk`hn igrb, Kl fnnktkgl! `higrh

Nhehb`hr 68 hfed yhfr! hbpagyhrs frh rhqukrhn tg rhcksthr tdhkr nhbfln igr igrhkclaf`gr igr tdh lhxt yhfr wktd tdh NgAKUF,

`, Egltrfets_rhvkgusay! igrhkcl hlthrprkshs whrh rhqukrhn tg rherukt Ykhtlfbhsh hbpagyhhs vkf

f agefa hbpagybhlt shrvkeh fchley! ut lgw egbpflkhs efl dkrh stf nkrhetay fln

frh skbpay rhqukrhn tg prgvknh f akst gi dkrhn hbpagyhhs tg agefa af`gr futdgrktkhs,

^dhrh frh tdrhh typhs gi af`gr egltrfets ulnhr Ykhtlfbhsh afw nhphlnklc gl tdh

thrb:

Klnhlkth thrb f egltrfet kl wdked twg pfrtkhs ng lgt nhthrbklh tdh thrb fln

tdh tkbh igr kts thrbklftkgl=

Nhlkth thrb twg pfrtkhs nhthrbklh tdh thrb fs f phrkgn gi 60 bgltds tg 59

bgltds fln tdh tkbh igr kts thrbklftkgl= fln

Upheke'shfsglfa thrb f egltrfet igr f jg` pgsktkgl wktd f thrb gi ahss tdfl 60

bgltds,

Ki fl hbpagyhh egltkluhs wgrmklc fithr tdh hxpkrftkgl gi dks gr dhr nhlkth thrb

gr spheke'shfsglfa af`gr egltrfet! sfkn egltrfet bust `h rhlhwhn wktdkl 5? nfys

fithr tdh hxpkry nfth gr kt wkaa `hegbh fl klnhlkth thrb af`gr egltrfet, Bgrhgvhr!

fithr twg nhlkth egltrfets wktd fl hbpagyhh! kl grnhr tg rhlhw tdh egltrfet! fl

klnhlkth thrb af`gr egltrfet bust `h skclhn,

Fllufa Igrhkcl Af`gr Phpgrtklc fln Phckstrftkgl Nhfnaklhs

Jfl 8 fln Juay 8

Phpgrt ush gi igrhkcl af`gr tg tdh NgAKUF geh fln tdh

rhahvflt futdgrktkhs gi klnustrkfa zglhs! heglgbke zglhs! hxpgrt

prgehssklc zglhs fln dk"thed pfrms $ki agefthn tdhrhkl+,

Nhe 68

Phcksthr nhbfln igr

igrhkcl af`gr igr tdh lhxt

yhfr wktd tdh NgAKUF

Bgltd 6 0 5 > 8 9 3 4 ; 6? 66 60


26/32


F af`gr egltrfet bust egltfkl prgvkskgls sued fs segph gi wgrm! wgrmklc dgurs!

rhst rhfms! wfchs! jg` ageftkgl! thrb gi egltrfet! geeupftkglfa sfihty fln dyckhlh

eglnktkgls fln sgekfa klsurfleh,

@gtd hbpagyhr fln hbpagyhh efl ulkafthrfaay thrbklfth f egltrfet, F >8 nfy lgtkeh

ks rhqukrhn igr klnhlkth thrb egltrfets! 5? nfy lgtkeh igr nhlkth thrb egltrfets

fln tdrhh nfy lgtkeh igr shfsglfa egltrfets, Kl sgbh efshs! tdh hbpagyhr wkaa `h

rhqukrhn tg nkseuss tdh thrbklftkgl wktd tdh hxheutkvh egbbktthh gi tdh trfnh ulkgl,

Egbpflkhs wdked hbpagy thl gr bgrh phgpah bust dfvh f egpy gi egbpfly

ruahs gr klthrlfa af`gr rhcuaftkgls rhcksthrhn wktd tdh prgvklekfa af`gr nhpfrtbhlt,

Egbpfly wgrmklc ruahs kleaunh eglthlts sued fs wgrmklc fln rhst dgurs! ruahs fln

grnhrs kl tdh egbpfly! af`gr sfihty! dyckhlh kl tdh wgrmpafeh! prgthetkgl gi fsshts!

ùsklhss fln thedlgagcy eglnhltkfakty! fln sfletkgl bhtdgns tg lfbh f ihw,

e, EgbphlsftkglKl Ykhtlfb! tdhrh frh twg mklns gi bklkbub wfchs, ^dh rst typh ks tdh egbbgl

bklkbub wfch $YLN6!?8?!??? gr XU.8?+ wdked ks ushn tg efaeuafth sfafrkhs igr

hbpagyhhs kl stfth"gwlhn grcflkzftkgls fln hlthrprkshs! fs whaa fs tg efaeuafth

tdh sgekfa egltrkùtkgl igr faa hlthrprkshs $k,h, tdh bfxkbub sgekfa egltrkùtkgl ks

0? tkbhs tdh egbbgl bklkbub wfch+, ^dh shegln typh gi bklkbub wfch ks

ushn igr hbpagyhhs kl faa lgl"stfth hlthrprkshs `fshn gl zglhs fs nhlhn `y tdh

cgvhrlbhlt,

^dh f`gvh bklkbub wfch rfths glay fppay tg Ykhtlfbhsh hbpagyhhs ngklc tdh

bgst `fske wgrm ulnhr lgrbfa wgrmklc eglnktkgls, Igr tdgsh wdg dfvh pfsshn

vgeftkglfa trfklklc egurshs! kleaunklc egbpfly trfklklc! wfchs frh ft ahfst shvhl

phrehlt dkcdhr tdfl bklkbub wfch rfths,

Hbpagyhhs wdg wgrm hxtrf dgurs wkaa h pfkn igr tdgsh dgurs fshn gl tdhkr eurrhlt

wfchs fs igaagws: rhcuafr wgrmklc nfys " 68? phrehlt= whhmhlns " 0?? phrehlt= fln

dgaknfys fln pfkn ahfvh nfys " 5?? phrehlt,

Bklkbub Sfch y ZglhBklkbub Bgltday Sfch Zglh

YLN0!???!??? $~XU.;9+ Zglh K

YLN6!34?!??? $~XU.48+ Zglh KKYLN6!88?!??? $~XU.3>+ Zglh KKK

YLN6!>??!??? $~XU.93+ Zglh KY

OYkhtlfb@rkhlc

Nksegvhr tdh afthst bklkbub wfch klerhfshs fln

gtdhr prfetkefa usklhss lhws kl Ykhtlfb,
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Sdftbfjgrahcfagàkcftkglsnghsfegbpflydfvhigrktsstfii'wgrmhrs7

Kl fnnktkgl tg tdh fskes gi dkrklc egltrfets fln bglhtfry egbphlsftkgl! tdhrh frh

spheke afws cgvhrlklc tdh ahvyklc gi tfxhs fln tdh pfyklc gi sgekfa sheurkty igr tdh

hbpagyhh, dh hbpagyhr bust h fwfrh gi tdhsh fln h prhpfrhn tg feegbbgnfth

nhnuetkgls bfnh tg tdh hbpagyhh pfyedhems,

Dhrh wh nkseuss:

f, Sktddganklc fln pfyklc klnkvknufa klegbh tfx

`, Egltrkùtklc tg sgekfa klsurfleh iulns

f, Sktddganklc fln _fyklc Klnkvknufa Klegbh ^fxKl chlhrfa! f typkefa bgltday sfafry pfemfch wkaa kleaunh crgss sfafry fln bflnftgry

sgekfa klsurfleh, _hrsglfa klegbh tfx $_K^+ wkaa `h ahvkhn gl tdh `fafleh fithrnhnuetklc bflnftgry sgekfa klsurfleh egltrkùtkgls,

_K^ ks ahvkhn gl tdh wgranwknh klegbh gi Ykhtlfb rhsknhlts fln gl Ykhtlfb"sgurehn

klegbh gi lgl"rhsknhlts! krrhsphetkvh gi wdhrh tdh klegbh ks pfkn, dh tfx efaeuaftkgl

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nkhrhlt igr rhsknhlts fln lgl"rhsknhlts,

IKHs eglnuet _K^ lfakzftkgl gl `hdfai gi tdhkr hbpagyhhs ft tdh `hckllklc gi tdh

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glh sgureh gi klegbh fln wksdhs tg eglnuet tfx lfakzftkgl gl dks'dhr gwl! IKHs

efl kssuh tdft hbpagyhh f ehrtkefth gi nhnuetkgl, K i fl hxpftrkfths af`gr egltrfetkl Ykhtlfb hxpkrhs `higrh tdh hln gi f efahlnfr yhfr! dh'sdh sdguan eglnuet tfx

lfakzftkgl `higrh dks'dhr nhpfrturh,

Fl klnkvknufa stfyklc kl Ykhtlfb igr fl fccrhcfth gi 645 nfys gr bgrh wktdkl glh

efahlnfr yhfr gr f eglsheutkvh 60 bgltd phrkgn irgb tdh rst nfy gi frrkvfa! gr f

_hrbflhlt Phsknhlt tdft dfs `hhl rhcksthrhn pursuflt tg tdh Afw gl Phsknhley

gr dfvklc f ahfsh egltrfet wktd f thrb gi ;? nfys gr bgrh wktdkl f tfx fsshssbhlt

yhfr! wkaa h trhfthn fs f tfx rhsknhlt kl Ykhtlfb, fx rhsknhlts frh su`jhet tg _K^ gl

hbpagybhlt klegbh ft prgcrhsskvh rfths irgb 8 phrehlt tg 58 phrehlt,

Fl klnkvknufa ks f lgl"rhsknhlt ki dh'sdh nghs lgt sftksiy fly gi tdh f`gvh eglnktkgls!

fln su`jhet tg _K^ ft f ft rfth gi 0? phrehlt, Ehrtfkl hxhbptkgls tg _K^ hxkst, Igr

^g nksegvhr bgrh f`gut pfyrgaa fln

DP fnbklkstrftkgl! sefl tdks VP egnh

wktd ygur sbfrt pdglh tg vkskt:www,nhzsdkrf,egb'pfyrgaa"shrvkehs,dtba
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28/32


hxfbpah! hltktkhs fln klnkvknufas hxhbpt irgb vfauh"fnnhn tfx! phrsglfa klegbhtfx fln hlthrprksh klegbh tfx kl 0?60 kleaunh tdgsh prgvknklc dgstha shrvkehs igr

af`grhrs! wgrmhrs! stunhlts! lurshry shrvkehs! gr efthrklc shrvkehs $ulnhr ehrtfkl

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00 gi tdh Afw gl _hrsglfa Klegbh fx Lg, ?>'0??3'VD60 frh hxhbpt irgb _K^ irgb

Juay tg Nhehb`hr 0?60,

Bgltday fxfàh Klegbh Pfths^fx

@rfemht

Bgltday tfxfàh

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Bgltday tfxfàh

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^fx Pfth

6 Xp tg 8 Xp tg 054 8(

0 Gvhr 8 tg 6? Gvhr 054 tg >39 6?(

5 Gvhr 6? tg 64 Gvhr >39 tg 483 68(

> Gvhr 64 tg 50 Gvhr 483 tg 6!80> 0?(

8 Gvhr 50 tg 80 Gvhr 6!80> tg 0!>39 08(9 Gvhr 80 tg 4? Gvhr 0!>39 tg 5!46? 5?(

3 Gvhr 4? Gvhr 5!46? 58(Hxedflch rfth: 6 XU. 2 06!??? YLN

Gtdhr Klegbh Pfths `y Phsknhley

KlegbhPfth

Phsknhlts Lgl"rhsknhlts

Efpktfa klvhstbhlt

$nkvknhlns! klthrhst+8( 8(

Irfledksh' rgyfatkhs 8( 8(

Skllklcs gr prkzhs 6?( 6?(Kldhrktflehs gr ckits 6?( 6?(

Ufah gi sheurktkhs

cfkl 0?( ?,6(

sfah prgehhns ?,6( ?,6(

Ufah gi rhfa hstfth

cfkl 08( 0(

sfah prgehhns 0( 0(

YKH^LFB @PKHIKLC NKUEXUUKGL CPGX_

Nkseuss klegbh tfx rfths fln gtdhr tkbhay tgpkes

f`gut ngklc ùsklhss kl Ykhtlfb,
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29/32

Fl Kltrgnuetkgl tg Ngklc @usklhss kl Ykhtlfb " 0;

`, Egltrkùtklc tg Ugekfa Klsurfleh Iulns^dhrh frh tdrhh typhs gi bflnftgry sgekfa sheurkty kl Ykhtlfb: sgekfa klsurfleh!

dhfatd klsurfleh fln ulhbpagybhlt klsurfleh,

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sgekfa klsurflehs igr faa hbpagyhhs ulnhr af`gr egltrfets wktd f nhlkth thrb gi gvhr

tdrhh bgltds gr af`gr egltrfets wktd klnhlkth thrbs, Sdkah tdh tgtfa bklkbub

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tdks wkaa rksh tg 00 phrehlt kl 0?6>,

Ugekfa fln ulhbpagybhlt klsurflehs frh egbpuasgry glay igr Ykhtlfbhsh stf!

wdkah dhfatd klsurfleh fppakhs tg `gtd Ykhtlfbhsh fln igrhkcl stf hbpagyhn

kl feegrnfleh wktd Ykhtlfbs Af`gr Egnh, Hbpagyhrs rhcksthr fln pfy klsurfleh

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ft 0? tkbhs tdh ahcfa stflnfrn bklkbub sfafry,

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faagwflehs igr wgrm"rhafthn feeknhlts fln geeupftkglfa nkshfshs! phlskgl

faagwfleh! fln bgrtfakty faagwfleh, Dhfatd klsurfleh hltktahs hbpagyhhs tg bhnkefa

hxfbklftkgl fln klpftkhlt fln gutpftkhlt trhftbhlts ft futdgrkzhn bhnkefa

hstfàksdbhlts, Xlhbpagybhlt klsurfleh! wdked tfmhs tdh pafeh gi shvhrfleh

pfy! ks pfkn gut tg hbpagyhhs kl qufltktkhs nhphlnklc gl tdh phrkgn gi tkbh igr

wdked tdhy fln tdhkr prhvkgus hbpagyhrs egltrkùthn, ^dh bgltday ulhbpagybhlt

faagwfleh ks hqufa tg 9? phrehlt gi tdh phrsgls fvhrfch sfafry gi tdh afst skx bgltds

gi hbpagybhlt,

Ugekfa Uheurkty Bklkbub Egltrkùtkgls

Hbpagyhr fln Hbpagyhh

[hfrUgekfa klsurfleh Dhfatd klsurfleh

Xlhbpagybhlt

klsurflehgtfa egbpuasgry egltrkùtkgl

Hbpagyhr Hbpagyhh Hbpagyhr Hbpagyhh Hbpagyhr Hbpagyhh Hbpagyhr Hbpagyhh @gtd

0?60"

0?6563( 3( 5( 6,8( 6( 6( 06( ;,8( 5?,8(

Irgb0?6>

64( 4( 5( 6,8( 6( 6( 00( 6?,8( 50,8(


30/32


OFUHFL@rkhlc

Nksegvhr tdh afthst grhkcl nkrhet klvhstbhlt lhws

fhetklc tdh FUHFL rhckgl,

KltrgnueklcFUHFL@rkhlcFskf @rkhlc Atn, ks prgun tg fllguleh tdh afuled gi kts afthst rhckglfa puàksdklc tktah! FUHFL @rkhlc! egvhrklc igrhkcl nkrhet klvhstbhlt lhws!

egbbhltfry fln fnvkeh rhaftklc tg ngklc ùsklhss `gtd wktd fln wktdkl tdh heglgbke grcflkzftkgl mlgwl fs tdh Fssgekftkgl gi Ugutdhfst Fskfl

Lftkgls $FUHFL+, _frtkeuafr igeus ks pafehn gl kssuhs klvgavklc usklhss! pgaktkes! tfx! feegultklc! lfleh! trfnh! klvhstbhlt ahcfaktkhs fln tdh rhcuaftgry

hlvkrglbhlt wktdkl FUHFLs 6? bhb`hr lftkgls! lfbhay:

@rulhk Efb`gnkf

Klnglhskf

Afgs

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Byflbfr

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Ykhtlfb

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sbfrtpdglh tg vkskt tdh

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sgbh mhy edflchs tg YF^ ruahs,

Igrhkclhrs Hakckàh igr YF^ Phiuln Sdhl Ahfvklc Ykhtlfb

Gl Fprka 60! 0?60! Ykhtlfbs Bklkstry gi Iklfleh prgbuacfthn Ekreuafr Lg,84'0?60'^^"@Ê tg cuknh tdh

kbpahbhltftkgl gi Nhekskgl Lg, ?8'0?60'VN"^^c nfthn Jflufry 6;! 0?60 gl kbpahbhltklc f pkagt prgjhet

faagwklc YF^ rhiulns igr igrhkclhrs nhpfrtklc Ykhtlfb irgb Lgk @fk Klthrlftkglfa Fkrpgrt kl Dflgk gr ^fl Ugl

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Ykhtlfb tg Klerhfsh Chlhrfa Bklkbub Sfch Ahvhas irgb Bfy 6

Ykhtlfb dfs gekfaay klerhfshn kts chlhrfa bklkbub wfch ahvhas irgb YLN45?!??? phr bgltd tg YLN6,?8 bkaakgl

phr bgltd hhetkvh irgb Bfy 6! feegrnklc tg Nherhh Lg, 56'0?60'LN"E_ nfthn Fprka 60! 0?60, dh lhw nherhhsgaknkhs tdh eglthlt gi tdh Lftkglfa Fsshbàys Phsgautkgl gl tdh Utfth @uncht kl 0?60,
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F`gutNhzflUdkrf)Fssgekfths

Nhzfl Udkrf ) Fssgekfths ks f sphekfakst igrhkcl nkrhet klvhstbhlt prfetkeh! prgvknklc

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fergss Edklf! Dglc Mglc! Klnkf! Uklcfpgrh fln Ykhtlfb fs whaa fs akfksgl gehs

kl Ktfay fln tdh Xlkthn Utfths, Nhzfl Udkrf ) Fssgekfths hxphrkhlehn ùsklhss

prgihsskglfas frh egbbktthn tg kbprgvklc tdh ulnhrstflnklc fln trflspfrhley

gi klvhstklc kl hbhrcklc Fskf,

Gur gehs

Xlkthn Utfths

Edklf

@hkjklc! kfljkl! Nfakfl! Vklcnfg

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32/32

Dg Edk Bkld Ekty: -4> 4 9044 4;44

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Ykhtlfb

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ygur sbfrtpdglh tg vkskt us

ft: www,nhzsdkrf,egb

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Egltfet

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An Introduction to Doing Business in Vietnam 2012

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Transcript of An Introduction to Doing Business in Vietnam 2012