8/2/2019 SEEA rev.2011 Ch6 Integrating & Presenting the Accounts
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‧ Tlkl {bcaml{ mjkzl. mjwlcaml mjw`l bcb ejcrjkblmlc gjwglalb y{l{by{bmkjymwbt{bf klc bckbml{ow {jmlclc klc wjytoc nbcamzcalc#
‧ Tlkl {bcaml{ mj{bal. kl{l rlca {jwbc{jawlyb kjcalc ejcaazclmlc mjwlcamlYJJL kltl{ kbazclmlc zc{zm ejeglcazc eokjn zc{zm ejcalclnbyby tonlmocyzeyb klc twokzmyb. {jwelyzm ebylncrl. bckbml{ow tonl mocyzeyb#
Fomzy klnle glg bcb rlb{z tlkl kzl {bcaml{ tjw{lel klwb tjcabc{jawlyblc. rlb{z tjcajnonllc bcfowelyb. mhzyzycrl tlkl tjcrzyzclc moetbnlyb lc{lwlcjwlil fbybm klc cjwlil eocj{jw. klc tjcrl blc y{l{by{bm kjymwbt{bf. yjw{lbckbml{ow%bckbml{ow#
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{jwalc{zca tlkl lclnbyby rlca kbbcabcmlc klc {z`zlc tjcjnb{blc#
‧ [z`zlc klwb YJJL lklnlh kltl{ ejcrzyzc mjwlcaml mjw l
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Tjcklhznzlc (9"
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Mjwlcaml mjw l YJJL (GLG 6"
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Glablc 6#; 0 Ejcrjkblmlc tlckzlc klnle ejczwzcmlc gjwglalb y{l{by{bmkjymwbt{bf klc bckbml{ow nbcamzcalc%jmocoeb gjwklylwmlc bcfowelyb rlcakbyl bmlc klnle mjwlcaml YJJL#
Glablc 6#: 0 Ejcrjkblmlc y{wzm{zw zeze zc{zm {letbnlc klwbmoetbnlyb kl{l fbybm klc eocj{jw klc mjezkblc {jwkltl{ jetl{
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Mjeletzlc YJJL klnle ejckzmzca {jmcbm lclnbyby rlca njgbh wbcib njgbhnlc`z{ kb{zc`zmmlc klnle Jmy{jcyb klc Ltnbmlyb YJJL rlca ejcrjkblmlc
glhlc tjcalc{lw kjcalc yj`zenlh ilwl rlca gjwgjkl# Gbklca rlca {jwilmztklnle Jmy{jcyb klc Ltnbmlyb YJJL {jwelyzm eokjn bctz{%oz{tz{. kjmoetoybyb
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Bc{jawlybBc{jawlybBc{jawlybBc{jawlyb klnle mjwlcaml YJJLklnle mjwlcaml YJJLklnle mjwlcaml YJJLklnle mjwlcaml YJJLTjcklhznzlc
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Mjwlcaml YJJLJetl{ gbklca z{lel rlca kbbc{jawlybmlc klnle mjwlcaml YJJL.
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klc fbybm# Glablc tjc{bca klwb bc{jawlyb bcb ejnbgl{mlc
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jmocoeb#
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klc bcvjy{lyb#
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klc tjcazmzwlc lwzy tjckltl{lc klwb elybca%elybca yjm{ow rlca
gjwgjkl#
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Glablc tjc{bca mjjetl{ klwb bc{jawlyb ejcrlcamz{
bkjc{bfbmlyb mjabl{lc jmocoeb rlca kbnlmzmlc kjcalcejetjwhl{bmlc tjwnbckzcalc {jwhlklt nbcamzcalc l{lz
tjcajnonllc yzegjw klrl lnle klnle cjwlil fzcaybocln#
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mocvjcybocln#
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klc eocj{jw ejcaazclmlc mnlybfbmlyb rlca zeze zc{zm
tjcazmzwlc lwzy twokzm klc tjcaazcllc gl{lylc zezelc{lwl jmocoeb klc nbcamzcalc#
‧ Lwzy fbybm klwb glhlc glmz lnle klc wjybkzln {bklm kltl{kbzmzw klnle gjc{zm zlca {ltb mlwjcl ejwztlmlcilmztlc klwb tjcazmzwlc zc{zm lwzy twokzm. elmltjcaazcllc glhlc glmz lnle klc wjybkzln rlcakbmjnzlwmlc {j{lt kbil{l{ klnle mjwlcaml YZ[#
Bc{jawlyb {lgjnBc{jawlyb {lgjnBc{jawlyb {lgjnBc{jawlyb {lgjn yzttnr lck zyj yzttnr lck zyj yzttnr lck zyj yzttnr lck zyj klnleklnleklnleklnle gjc{zmgjc{zmgjc{zmgjc{zm fbybm klc eocj{jwfbybm klc eocj{jwfbybm klc eocj{jwfbybm klc eocj{jw
Bc{jawlyb {lgjnBc{jawlyb {lgjnBc{jawlyb {lgjnBc{jawlyb {lgjn yzttnr lck zyj yzttnr lck zyj yzttnr lck zyj yzttnr lck zyj klnleklnleklnleklnle gjc{zmgjc{zmgjc{zmgjc{zm fbybm klc eocj{jwfbybm klc eocj{jwfbybm klc eocj{jwfbybm klc eocj{jw
Gjgjwltl tjcajizlnblc klwb tjcil{l{lc lwzy glbm klwb yjab fbybm klc eocj{jw0
‧ Klnle mlyzy kb elcl glwlca kbmbwbe mj nzlw cjajwb zc{zmtjcaonlhlc. {lgjn yzttnr lck zyj eocj{jw hlcrl ejcil{l{ `lyl
rlca kbyjkblmlc klnle twoyjy tjcaonlhlc# Klwb yjab fbybm. lwzyfbybm glwlca hlwzy {j{lt kbil{l{#
‧ Klnle gjgjwltl mlyzy lmlc ejclwbm zc{zm ejwjmle lwzy fbybmklwb el{jwbln. jcjwab klc lbw. yjw{l {wlcyfowelybcrl mj klnletwokzm nlbc onjh tjwzylhllc# Klwb yjab eocj{jw. rlca kbil{l{hlcrl lwzy glwlca rlca {jw`lkb lc{lwl tjwzylhllc klc mlwjclcrlcbnlb klwb lwzy glwlca rlca {jw lkb klnle tjwzylhllc {bklmkb{letbnmlc klnle {lgjn yzttnr lck zyj eocj{jw#
‧ Hln rlca kbil{l{ `zal kltl{ gjwalc{zca tlkl {z`zlc klc
foizy klwb cjwlil rlca yjklca kbyzyzc#
‧ Glablc tjc{bca klwb tjcabc{jawlyblc lklnlh tjcaazcllc
mnlybfbmlyb rlca ylel zc{zm bckzy{wb klc twokzm. yjw{l
tjcajnoetomlc klwb zcb{%zcb{ jmocoeb ’ tjwzylhllc
rlca kbqlmbnb onjh bckzy{wb. wzelh {lcaal. klc nzlw
cjajwb#
Bc{jawlyb {lgjnBc{jawlyb {lgjnBc{jawlyb {lgjnBc{jawlyb {lgjn yzttnr lck zyj yzttnr lck zyj yzttnr lck zyj yzttnr lck zyj klnleklnleklnleklnle gjc{zmgjc{zmgjc{zmgjc{zm fbybm klc eocj{jwfbybm klc eocj{jwfbybm klc eocj{jwfbybm klc eocj{jw
‧ Bc{jawlyb {lgjn yzttnr lck zyj klnle gjc{zm fbybm klceocj{jw ejwztlmlc klylw zc{zmtjcrzyzclc {lgjn yzttnr lck zyj klc tjcrjyzlblc {lgjnbctz{%oz{tz{ rlca yjwbca kbazclmlc klnletjcajeglcalc lclnbyby bctz{ oz{tz{ nbcamzcalc#
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[lgjn[lgjn[lgjn[lgjn yzttnr lck zyjyzttnr lck zyjyzttnr lck zyjyzttnr lck zyj klnleklnleklnleklnle gjc{zmgjc{zmgjc{zmgjc{zm fbybmfbybmfbybmfbybm klcklcklcklc
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‧ Bcfowelyb rlca kbbc{jawlybmlc klwb cjwlil lyj{ klc {lgjnyzttnr lck zyjy lklnlh mj{jwmlb{lc {jw{jc{z klnle lclnbybyyzegjw klrl lnle#
‧ Klwb bc{jawlyb bcb `zal ejetjwhl{bmlc mj{jwmlb{lc mjgjnlmlca (glimqlwk nbcmlaj " klc mj{jwmlb{lc mj kjtlc(fowqlwk nbcmlaj "#
‧ Bc{jawlyb kl{l klwb cjwlil lyyj{ klc {lgjn yzttnr lck zyjy kltl{ ejegjc{zm y{wzm{zw bcfowelyb zc{zmejetjw{beglcamlc jcby hzgzcalc#
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‧ Cjwlil lyj{ ejcrl bmlc bcfowelyb {jc{lca tjwyjkbllc lyj{
nbcamzcalc tlkl lqln klc lmhbw tjwbokj tjcahb{zcalc klctjwzglhlc tjwyjkbllc rlca {jw`lkb yjnlel tjwbokj {jwyjgz{#
‧ Tjwzglhlc kltl{ {jw lkb mlwjcl mjabl{lc jmocoeb (ebylncrl
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lnle"#
Bc{jawlyb Cjwlil Lyj{ & {lgjnBc{jawlyb Cjwlil Lyj{ & {lgjnBc{jawlyb Cjwlil Lyj{ & {lgjnBc{jawlyb Cjwlil Lyj{ & {lgjn yzttnr lck zyjy (7" yzttnr lck zyjy (7" yzttnr lck zyjy (7" yzttnr lck zyjy (7" ‧ Tjwzglhlc lyyj{ nbcamzcalc lmbgl{ lm{bvb{ly jmocoeb kbil{l{ yjilwl
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‧ Jmy{wlmyb ejcrl{lmlc tjcazwlcalc tlkl y{om (elyzmlc tlkl cjwlil lyj{"klc tjcaazcllc klwb glhlc glmz lnle (elyzmlc tlkl {lgjn yzttnr lck zyj fbybm"#
‧ Zc{zm lyj{ nbcamzcalc mjmocyby{jclc {jwyjgz{ kb`lebc kjcalcejckjfbcbybmlc yzegjw klrl lnle bckbvbkz zc{zm {z`zlc tjcahb{zcalclyj{ kjcalc ilwl rlca ylel yjtjw{b bctz{ yzegjw klrl lnle klnle {lgjnyzttnr lck zyj fbybm# [lgjn bcb kb`jnlymlc njgbh nlc`z{ klnle Glg 7 klctjcazmzwlc rlca {jwmlb{ kjcalc lnbwlc bckbvbkz kb`jnlymlc yjilwl wbcibklnle Glg 9 klc :#
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[lgjn 6#7#7#; [lgjn Tjcaazcllc klc Tjclqlwlc klc
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(9"
‧ Tjwyrlwl{lc tjcabyblc kb njvjn yjm{ow tlkl klylwcrl ylel kjcalc{bcaml{ clybocln mjizlnb kbelcl lyj{ nbcamzcalc kbtjw{beglcamlcmjtjebnbmmlc gjwylel onjh kzl yjm{ow# Yb{zlyb rlca tlkl zezecrl{jw`lkb klnle mjtjkznblc {jwhlklt yzegjw klrl ebcjwln klc jcjwabkbelcl yjwbca tlwl (jmy{wli{ow" ejebnmb moc{wlm klnle lcamltlc`lca yjilwl mjyjnzhlc klwb tjejwbc{lh klc mjkzl yjm{owgjwmoc{wbgzyb klnle tjebc`lelc kletlm {jwhlklt yzegjw klrlebcjwln klc jcjwab# Tjwhb{zcalc rlca {jtl{ zc{zm yb{zlyb bcb lklnlhejcajw`lmlccrl kjcalc mjwlcaml mjw`l klwb gjwglalb gjc{zmcjwlil klc kb`jnlymlc klnle glablc :#:0 Cjwlil zc{zm yzegjw klrlebcjwln klc jcjwab#
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6#7#; [hj fznn yj|zjcij of jiocoebi
liiozc{y (;"‧ [lgjn 6#7#9 ejetjwnbhl{mlc gjc{zm YJJL klwb cjwil zc{zm yjm{ow
bcy{b{zyb gjwklylwmlc YCL# Tjwgjkllc klylw klwb gjwglalb gjc{zmcjwil YCL lklnlh tjcrjyzlblc zc{zm kjtnjyb rlca kbgzl{ zc{zmb{je tjcrjbeglca klwb cbnlb {leglh. yzwtnzy otjwlybocln.tjcrjbeglca tlkl tjckltl{lc klylw. tjckltl{lc rlca ybltkbgjnlc`lmlc. klc {lgzcalc# Klnle mlyzy nlbc. tjwlc klwb gjwglalbgjc{zm cjwlil lklnlh ejcrjkblmlc yjgzlh noabml klwb nbcamzcalcrlca kbhzgzcamlc kjcalc {wlcylmyb%{wlcylmyb yjtjw{b tl`lm. yzgybkbnbcamzcalc. klc tjeglrlwlc tbc`lelc {jwhlklt yzegjw klrl lnle#
[lgjn 6#7#9
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‧ Yj{blt nlcamlh klwb twokzmyb. kby{wbgzyb tjckltl{lc klc
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ejebnbmb yjgzlh clel klc ejczc`zm mjyjgzlh b{je tjcrjbeglca
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‧ B{je tjcrjbeglca ejczc`zm yjilwl gjw{zwz{ cjwlil yjglalb
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gjc{zm cjwlil kbfomzymlc {jwhlklt tjczwzclc klwb gjwglalb b{je
tjcrjbeglca#
Cjwlil TwokzmybCjwlil TwokzmybCjwlil TwokzmybCjwlil Twokzmyb‧ Lawjal{j rlca kb`jnlymlc klnle {lgjn tjcaazcllc klc tjclqlwlc lklnlh cbnlb
{leglh# Klnle gjwglalb gjc{zm klnle tjcahb{zcalc klwb cbnlb {leglh lkl `zal
b{je tjcrjbeglca klwb cjwlil twokzmyb klc yjglalbelcl klnle {lgjn
tjcaazcllc klc tjclqlwlc ejwjtwjyjc{lybmlc tjwgjkllc lc{lwl oz{tz{ klc
mocyzeyb lc{lwl# Cbnlb {leglh lklnlh tjc`zenlhlc klwb mjyjnzwzhlc lm{bvb{ly
twokzmyb rlca ejwztlmlc Twokzm Koejy{bm Gwz{o tlkl hlwal wbbn#
‧ Cbnlb {leglh (klc b{je tjcrjbeglca nlbccrl" kltl{ kb{zc`zmmlc glbm yjgjnze
l{lz tzc yjyzklh kbmzwlcab mocyzeyb eokln {j{lt kbelcl tjcazwlcalc bcb
ejcijwebcmlc yjgwltl glcrlm tjcaazcllc klwb eokln {j{lt klnle twoyjy
twokzmyb# Mj{bml mocyzeyb eokln {j{lt {j{lt {bklm kbmzwlcab. b{je tjcrjbeglca
ijckjwzca kbtbnbh onjh „gwz{o―# Yjklcamlc mocyzeyb eokln {j{lt rlca {jnlh
kbmzwlcab kbklhznzb kjcalc ejcaazclmlc „cj{{―#
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Cjwlil TwokzmybCjwlil TwokzmybCjwlil TwokzmybCjwlil Twokzmyb‧ Gjwgjkl kjcalc YCL. YJJL `zal ejcahb{zca zc{zm tjnlrlclc
tjwnbckzcalc nbcamzcalc (Ihlt{jw ;"# Bcb ejc`lkb tj{zc zm tjwjmlelc
klwb njvjn oz{tz{ klc mocyzeyb lc{lwl rlca njgbh { bcaab {j{ltb cbnlb
{leglh klc b{je tjcrjbeglca gjwbmz{crl ejc lkb {bklm kbtjcalwzhb
‧ Tjwgjkllc z{lel klwb cjwlil YCL klc cjwlil twokzmyb klwb YJJL lklnlh
tjcazwlcalc klw b kjtnjyb lyj{ nbcamzcalc klwb cbnlb {leglh gwz{o
{jwhlklt gjc{zm kjtnjyb klwb tjcrjyzlblc tjwmbwllc cbnlb {leglh# Klnle
yjgzlh l{zwlc lclnoab klwb eokln {j{lt.tjcrjyzlblc kjtnjyb
ejcijwebcmlc tjcaazcllc lyj{ n bcamzcalc rlca kblegb n yjglalb
mocyjmzjcyb klwb twoyjy twokzmyb#
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kblnomlybmlc klnle flm{ow%flm{ow twokzmyb lc{lwl {jclal mjw`l klc eokln
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‧ Yzwtnzy otjwlybocln ejczc zmmlc b{je tjcrjbeglca klnle cjwlil bcb# Tl lmkbmzwlcab yzgybkb tlkl twokzmyb hlwzy gbyl kb{wzwzcmlc klwb cbnlb {leglh{jwhlklt yzwtnzy otjwlybocln#
‧ Klnle YJJL tl lm nbcamzcalc klc yzgybkb yjilwl jmytnbyb{ kbbkjc{bfbmlybmlcklwb tl lm klc yzgybkb nlbccrl# @zal yjglalbelcl klnle cjwlil twokzmyb.kjtnjyb lklnlh tjcazwlcalc klwb yzwtnzy otjwlybocln rlca ejcijwebcmlctjcaazcllc lyj{ nbcamzcalc tjczwzclc tjckltl{lc klwb twokzmyb#
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klc yzwtnzy otjwlybocln ejebnbmb 9 {btj klylwtjckltl{lc#
‧ Tlkl {bcaml{ clybocln kletlm gjwybh klwb l{zwlctjckltl{lc rlb{z ejcijwebcmlc mjyjbeglcalc klwb klcmjnzlw cjajwb# Lkl `zal lnbwlc moetjcylyb klwb {jclal
mjw`l klwb klc mjnzlw cjajwb (kbwjmle klnle cjwlilajcjwl{boc bcioej"# Tlkl {bcaml{ clybocln. lnomlyb lawjal{klwb cjwlil tjckltl{lc klylw lklnlh tjckltl{lc clybocln#
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lklnlh tbc lelc {jwhlklt lyj{ nbcamzcalc yjtjw{b {lclh. yzegjwklrl ebcjwln klc jcjwab# Tjckltl{lc bcb ejcijwebcmlctjeglrlwlc zc{zm tjcaazcllc lyj{ nbcamzcalc lc{lwljmy{wlm{ow l{lz tjcaazcl lyj{ nbcamzcalc kjcalc tjebnbm njaln#
‧ Tjebc lelc lyj{ nbcamzcalc ejwjtwjyjc{lybmlc yl{z glablc rlcaejcajcjwlnmlc tjckltl{lc klwb tjcaazcl lyj{ nbcamzcalc tlklzezecrl tjcaazcl ejetjw{lhlcmlc yj`zenlh yzwtnzy
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‧ @jcby {wlcyfjw {jwgjylw lklnlh tl`lm tjckltl{lc. mjyj`lh{jwllc klc nlbcyjglalbcrl klc mjzc{zcalc yoyb ln rlca kbglrlw o njh tjejwbc{lh yjtjw{ b{zc`lcalc glab tjcalcaazwlc klc {zc lcalc hlwb {zl# B{je tjcrjbeglca klnlecjwlil kby{wbgzyb tjckltl{lc mjkzl bcb lklnlh tjckltl{lc rlca yblt kbgjnlc lmlc(kbytoylgnj bcioej " klc ejczc`zmmlc yjgjwltl glcrlm rlca {jwyjkbl zc{zmtjcaazcllc lmhbw (Mocyzeyb klc tjegjc{zmlc eokln"#
‧ Zc{zm lnbwlc tjc{bca klnle cjwlil bcb kbbkjc{bf bmlybmlc yjglalb tjeglrlwlc{jwhlklt yzgybkb nbcamzcalc klc {wlcyfjw yjelilecrl. {bklm {jwelyzm yzgybkb rlca gjwhzgzcalc yjilwl nlcayzca kjcalc twokzmyb (kbwjmle klnle cjwliltjckltl{lc {zwzclc" klc bcvjy{lyb nbcamzcalc (kbwjmle klnle cjwlil eokln"#
‧ @jcby tjeglrlwlc rlca kbwjmle kbybcb lklnlh tjeglrlwlc wzelh {lcaal zc{zmejckzmzca lm{bf b{ly tjwnbckzcalc nbcamzcalc. tjeglrlwlc lc{lw {bcaml{tjejwbc{lh zc{zm ejckzmzca lm{bfb{ly tjwnbckzcalc nbcamzcalc klc koclyb{jwhlklt bcy{b {zyb coc%twofb { rlca ejcilmzt tjwnbckzcalc nbcamzcalc klclm{bfb{ly elcl`jejc yzegjw klrl#
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lklnlh {lgzcalc rlca ejwztlmlc yjnbybh lc{lwl tjcajnzlwlc mocyzeyb {jwhlklt
tjckltl{lc rlca yblt kbgjnlc`lmlc# Tlkl zezecrl b{je tjcrjbeglca
kb{zc zmmlc yj{jnlh tjcazwlcalc {jwhlklt mocyzeyb eokln {j{lt lc{lwl nlbc cj{{
ylvbca #
‧ Klnle cjwlil twokzmyb klc lnomlyb tjckltl{lc. b{je tjcrjbeglca cj{{ ylvbca
kbyjyzlbmlc kjcalc gjc{zm cjwlil YJJL kbmzwlcab {jwhlklt kjtnjyb# Kjtnjyb rlca
kbyjyzlbmlc ejetzcrlb bc{jwtwj{lyb yjckbwb klnle mjwlcaml mjw l YJJL#
‧ Yjilwl zeze {lgzcalc kbtwjyjc{lybmlc yjglalb yzegjw rlca {jwyjkbl zc{zm
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{jwyjkbl zc{zm ejcbcaml{ mjyjnzwzhlc lyj{ klylw yj{jnlh tjwhb{zcalc gblrl
tjcaalc{blc lyj{ {j{lt gjwklylwmlc mjyjnzwzhlc tjwokj tjcahb{zcalc#
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Zyj of kbytoylgnj bcioej liiozc{ Zyj of kbytoylgnj bcioej liiozc{ Zyj of kbytoylgnj bcioej liiozc{ Zyj of kbytoylgnj bcioej liiozc{ ‧ Klnle tjwnzlylc mocyjt YJJL. tjcrjyzlblc kjtnjyb
{lgzcalc ejwjtwjyjc{lybmlc yzegjw rlca {jwyjkbl zc{zmejcbcaml{mlc lyj{ klylw zc{zm ejcaalc{b lyj{ {j{lt klctjcaalc{blc lyj{ nbcamzcalc rlca kbklylwmlc tlkl tjwbokjtjchb{zcalc#
‧ Ejymbtzc lyj{ nbcamzcalc {bklm kltl{ kbtjwglhlwzb {bklmkltl{ kbalc{b.tjcrjyzlblc {jhlklt {lgzcalc zc{zm kjtnjybkltl{ ejegjwbmlc bckbmlyb tjwnzlylc klwb gjc{zm mocyzeybklc tjckltl{lc rlca yj`l`lw klnle tjwzglhlc mjyjnzwzhlclyj{ klylw ejcilmzt twokzmyb klc lyj{ nbcamzcalc#
Cjwlil Eokln Cjwlil Eokln Cjwlil Eokln Cjwlil Eokln
‧ Bcvjy{lyb kltl{ kbazclmlc zc{zm ejcleglh eokln {j{lt. tjcleglhlc
glwlca%glwlca gjwhlwal. kbhb{zca yjglalb tjwzglhlc bcvjc{owb . l{lz
ezcambc kbazclmlc yjglalb tjeglrlwlc lyj{ fbclcybln (ioc{oh. kjtoyb{oglcm". tjcazwlcalc mjql bglc fbclcybln (hbto{jm wzelh"#
‧ Klnle cjwlil eokln tjc{bca zc{zm ejczc`zmmlc yj zenlh mocyzeyb
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‧ B{je tjcrjbeglca klnle klnle cjwlil eokln lklnlh cj{{ njckbca (`bml
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bc{b. tjwl{zwlc klc twbcybt cjwlil clybocln# Njgbh `lzh nlab. lm{bfb{ly nbcamzcalc
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Eocj{jw
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Tjcklhznzlc
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‧ YJJL hlcrl yl{z qlm{z# [ltb klnle twlm{jmcrl kbnlmzmlc yjilwl {bej yjwbjy
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‧ Qlm{z rlca kbazclmlc klnle tjcaazcllc yzegjw kl{l `zal hlwzy
kbtjw{beglcamlc# YJJL yjilwl zeze ejcaazcmlc {lhzclc. {t gjgjwltl mlyzy
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Nlc`z{lc###
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tjejwbc{lh rlca kbmjnoetommlc zc{zm mocyzeyb bckbvbkz
‧ Zmzwlc mocyzeyb lm{zln. kltl{ kbazclmlc zc{zm tjwglckbcalc lc{lw klc klnle
cjalwl klnle `lcalml tjckjm#
Kl{l Gjwklylwmlc Lwjl Ajoawlfby klc
Vonzej‧
Kl{l klnle cjwlil kltl{ kbyzyzc gjwklylwmlc ajoawlfby klc vonzej‧ Gjwklylwmlc nj{lm ajoawlfbycrl. Cjwlil kltl{ tznl kbyzyzc gjwklylwmlc cbnlb
lkebcby{wlyb cjalwl. klc yzg clybocln. (eby0twotbcyb"
‧ tjwzglhlc kl{l eocj{jw zc{zm Bckbml{ow nbcamzcalc%jmocoeb klc y{l{by{bi njgbh
tjc{bca klc gjwelcfll{ `bml kb{letbnmlc klnle vonzej#
‧ Vonzej ejwztlmlc tjwzglhlc cbnlb ylhle. {wlcylmyb. klc lwzy nlbccrl yj{jnlh
tjcalwzh tjwzglhlc hlwal rlca {jnlh kbhltzymlc# Tjwzglhlc vonzej {jwkbwb klwb
tjwzglhlc mzlnb{ly klc mzlc{b{ly#
Mnlybfbmlyb
‧ Klnle Mnlybfbmlyb YJJL 5 YCL rlb{z gjwklylwmlc twokzm klc bckzy{wb rlca
kbazclclmlc#
Liiozc{bca Lk`zy{ejc{
‧ YJJL ejcazwlbmlc 7 lwjl {jc{lca tjcrzyzclc cjwlil fbybm hlwzy ejcil{l{ lwzy
{leglhlc klc tjwzglhlc wjnl{bvj mj cjwlil eocj{jw rlca kbyzyzc ejcabmz{b
YCL# Lwjl bcb fomzy mjtlkl tjcaonlhlc cjwlil twokzmyb nzlw cjajwb klc klnle
cjajwb#
‧ klnle mjkzl mlyzy. mjmocyby{jclc lc{lwl tjcazmzwlc oz{tz{ klc bctz{ lc{lwl
klnle cjwlil fbybm klc eocj{jw ylcal{ gjwtjcalwzh klc kletlmcrl hlwzy
kbyjnjylbmlc {jwnjgbh klhznz yjgjnze ejcaalgzcamlc kl{l fbybm klc eocj{jw#
Bckbml{ow YJJL
YJJL Bckbml{ow
‧ Tjcklhznzlc
’ YJJL ioiom zc{zm ejczwzcmlc bckbml{ow tjc{bca klc yjilwl lwajal{ ylel
kjcalc YCL#
’ Ioc{oh 0 TKC kyc CCB
’ YJJL kltl{ `zal ejcrzyzc bckbml{ow rlca njgbh moetnjmy kjcalc gjwglalb
lyzeyb klc tjcbeglca#
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Y{l{by{bm Kjymwbt{bf
‧
[o{ln klc lawjal{ ’ Cjwlil YJJL {jwkbwb klwb {o{ln klc lawjal{ rlca gjw{z zlc zc{zm ejelc{lz
tjwzglhlc nbcamzcalc klc lm{bvb{ly jmocoeb#
’ Cjwlil lwzy fbybm {o{ln lwzy fbybm yjtjw{b lwzy {o{ln klwb lbw. jcjwar. aly
jebyb. klc nbeglh tlkl{ klnle tjwjmocoeblc yjilwl mjyjnzwzhlc l{lz
bckzy{bw mjibn klc w{ kltl{ kbtjwonjh#
‧
Cjwlil eokln. lwzy fbybm klwb yzegjw lnle {jwelyzm jmy{wlmyb klc mjwzylmlclnle kltl{ kbtjwonjh cbnlb {o{ln klwb yzegjw klrl lnle klc kjtnjyb nlbccrl#
‧ Zwz{lc cjwlil. mzcib mjyjnzwzhlc klwb tjwytjm{bf YJJL lklnlh kjtnjyb rlca {jnlh
kb lk`zy{ glnlcibca b{je crl yjtjw{b lk`zy{ kjtnjyb cbnlb {leglh klc {lgzcalc#
‧ cjwlil fzcayb. JTJL klcc JAYY. {o{ln yjtjw{b tjcajnzlwlc cl{bocln {jwhlklt
tjwnbckzcalc nbcamzcalc klc {o{ln twokzmyb. cbnlb {leglh. klc tjmjw l
nbcamzcalc glwlca klc `lyl kltl{ kbtjwonjh
Y{l{by{bm y{wzm{zwln‧ Y{l{by{bm kjymwbt{bf nlbc rlca kltl{ kb{zwzcmlc klwb cjwlil
y{wzm{zw lklnlh kl{l lnbwlc klc y{om klwb cjwlil fbybm klceocj{jw# Mlwjcl cjwlil y{wzm{zw ejebnbmb ilmztlc rlca njcamlt.elml moc{wbgzyb klwb vlwblgjn rlca gjwgjkl kltl{ kbmj{lhzb#
‧ Ioc{oh nlbc klwb y{l{by{bm y{wzm{zwln ejcilmzt moc{wbgzyb klwbtl`lm nbcamzcalc {jwhlklt tl`lm {o{ln moc{wbgzyb {jclal mjw`ltlkl twokzmyb glwlca klc `lyl nbcamzcalc {jwhlklt mjyjnzwzhlc{jclal mjw`l. moc{wbgzyb klwb yztnlb jcjwab rlca gjwlyln klwb
yzegjw klrl rlca kltl{ kbtjwglhlwzb. klc y{wzm{zw {lclh yjw{ltjwzglhlc y{wzm{zw {lclh klwb qlm{z mj qlm{z#
‧ Gjgjwltl mocyjt ytjybfbm {jnlh kbgzl{ lalw kltl{ ejczwzcmlccjwlil mj klnle gjc{zm cjwlil fzcaybocln#
Cjwlil lyj{ fbybm kltl{ ejegjwbmlc bcfowelyb ejcajclbmj{jwyjkbllc lyj{ yjw{l wlybo tjcalegbnlc klc ilklcalc rlcakbebnbmb#
Cjwlil lyj{ eocj{jw kltl{ kbazclmlc zc{zm ejcajy{belybmjmlrllc cblnb klwb lyj{ nbcamzcalc glbm yjilwl bcy{b{zyboclnelztzc clybocln#
Yjwlcamlblc cjwlil lyj{ {jwyjgz{ kltl{ ejegjwb bcfowelybejcajclb kjtnjyb klwb lyj{ nbcamzcalc#
@bml kbmoegbclybmlc kjcalc kl{l tjckzkzm yjw{l kl{l wzelh{lcaal yjtjw{b tjcajnzlwlc wzelh {lcaal. elml kltl{kb{zwzcmlc gjylwlc tjcaazcllc lyj{ nbcamzcalc jwmltb{l klckby{wbgzyb tjcaazcllccrl kb gjwglalb mlnlcalc wzelh {lcaal#
‧ Kl{l tlkl wlcalmlblc cjwlil ejegjwbmlc bcfowelyb ejcajclb
glalbelcl tjegblrllc klwb mjabl{lc rlca gjwqlqlylc
nbcamzcalc yjw{l gblrl klnle ejcajnonl yzegjw klrl lnle#
‧ Jy{belyb klwb {o{ln gblrl tjcrjkbllc yzegjw klrl hlwzy
ejelyzmmlc zcyzw gblrl otjwlyb zeze yjtjw{b mocyzeyb
lc{lwl. ztlh klc al`b. yjw{l tjcalkllc glwlca eokln#
‧ Bckbml{ow%bckbml{ow kb l{ly kbkltl{ klwb cjwlil fbybm klc
eocj{jw#
‧ Twokzm{bvb{ly klc bc{jcyb{ly lklnlh bckbml{ow tjc{bca rlca
kltl{ kb{zwzcmlc klwb kl{l cjwlil jmocoeb klc nbcamzcalc#
‧ Zc{zm ejcazmzw tjwzglhlc klwb qlm{z mj qlm{z kbazclmlc
yl{zlc vonzej#
‧ Bckbml{ow kjioztnbca kbazclmlc zc{zm ejnbhl{ tjckltl{lc
l{lz mjabl{lc mocyzeyb elcl rlca ejcbcaml{ yjbwbca kjcalc
gjwmzwlcacrl tjcaazcllc yzegjw klrl lnle#
‧ Bckbml{ow tjeglrlwlc tonz{lc ejcahzgzcamlc lc{lwl
tjegzlcalc tonz{lc klc tjeglrlwlc#
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‧ [jnlh glcrlm bckbml{ow kbglcazc gjwmlb{lc kjcalc byz
tjeglcazclc gjwmjnlc`z{lc. yjtjw{b tworjm tjeglcazclc%hb`lz
OJIK knn#
‧ YJJL ejcrjkblmlc bcfowelyb klylw tjc{bca ejcajclb bckbml{ow
rlca kltl{ kbtbnbh tlkl totznlyb rlca gjwgjkl#
‧ Hzgzcalc lc{lwl YJJL klc YCL kltl{ ejegjwbmlc aleglwlc
ejcajclb mockbyb lawjal{ elmwojmocoeb rlca njgbh gjwqlqlylc
nbcamzcalc#
‧ Kbwjmoejcklybmlc zc{zm ejcaazclmlc mjwlcaml mjw`l YJJL klnle
ejebnbh bckbml{ow rlca yjyzlb#
Ioc{oh Tjcrl`blc [jwtlkz Klwb Kl{l
Fbybm klc Kl{l Eocj{jw
‧ [bklm lkl y{wzm{zw y{lcklw klnle ejcaalgzcamlc cjwlil fbybm
klc eocj{jw. {jwalc{zca tlkl mj{jwyjkbllc kl{l klc ilmztlc
cjwlil#
‧ Mltlyb{ly klnle ejeglcazc y{wzm{zw rlca gjwgjkl
ejnbgl{mlc bcfowelyb klwb cjwlil%cjwlil rlca gjwgjkl#
‧ Ioc{oh0 moetbnlyb klwb cjwlil lyj{ {jc{lca yzegjw klrl bmlc
lmlc ejegjwb bcfowelyb gjwhlwal tlkl cjwlil fbybm klc cjwlil
eocj{jw#
‧ Ejymbtzc {bklm lkl y{lcklw tjcrl`blc cjwlil algzcalc fbybmklc eocj{jw. clezc {jwkltl{ gjgjwltl hln rla hlwzykbnbgl{mlc klnle tjcaalgzcalc {jwyjgz{#
‧ Jetl{ hln rlca kbbmz{mlc klnle tjcaalgzcalc lklnlh kl{llnbwlc eocj{jw. lnbwlc fbybm. y{om. klc lnbwlc lyj{ nbcamzcalc#
‧ Cjwlil algzcalc lkl glbmcrl ejcaaleglwmlc mj`lkblctlkl yl{z tjwbokj qlm{z#
‧ Kjcalc ejnbhl{ cjwlil jcjwab. kltl{ kbmj{lhzb
tjwglckbcalc klwb tjcrjkbllc klc tjcaazcllc glhlc%glhlc jcjwab glbm klwb ybyb eocj{jw elztzc klwb yl{zlcjcjwab
‧ Yjilwl nzly. kl{l tjcrjkbllc jcjwab tlkl cjwlil fbybm gjwyjyzlblckjcalc cjwlil eocj{jw#
‧ Bcfowelyb {leglhlc kbtjwnzmlc tlkl {lgjn tjcrjkbllc jcjwabcjwlil eocj{jw zc{zm ejcajy{belyb tjcrjkbllc tlkl hlwalklylw klc hlwal tjegjnb#
‧ Tlkl {blt bckzy{wb. {blt {lgjn ejczc`zmmlc tjcrjkbllc klctjcaazcllc klwb glhlc jcjwab klc ejcilmzt. tlkl cjwlileocj{jw yl`l. glwby {o{ln tjcrjkbllc twokzm klc tjwebc{llclc{lwl yjw{l tjwebc{llc lmhbw twokzm#
‧ Lalw tjwglckbcalc tjcrjkbllc klc tjcaazcllc twokzm kltl{kbnlmzmlc kjcalc glbm. elml mnlybfbmlyb glhlc jcjwab hlwzykbnlmzmlc kjcalc gjclw#
Cjwlil [jwtlkz Jcjwab
‧ Tlkl cjwlil {jwtlkz. yj{blt twokzm jcjwab kbyl`bmlc zc{zm yj{blt bckzy{wb
yjhbcaal tlkl bckzy{wb rlca ylel kltl{ kbnlmzmlc tjwglckbcalc ejcajclb
tjcrjkbllc/tjcaazcllc lc{lw twokzm jcjwab#
‧ Ioc{oh gjc{zm cjwlil {jwtlkz klwb twokzm jcjwab{lgjn 6#:#7
‧ Klwb cjwlil kbl{ly kltl{ kbnbhl{ glhql y{wzm{zw klwb cjwlil {jwtlkz {jwkbwb klwb
{lgjn tjcaazcllc (zyj " klc {lgjn tjcrjkbllc (yzttnr " klc elybca%elybca {lgjn
kbyl`bmlc klnle gjc{zm kl{l eocj{jw (yl{zlc zlca" klc fbybm (`oznj"
‧ [lgjn bcb kbtjwnzly kjcalc ejcleglhmlc bcfowelyb ejcajclb yzegjw ebcjwln
klc jcjwab= awoyy fbxjk iltb{ln fowel{boc fow jx{wli{boc of jcjwar wjyozwijy klc
yzttnr of jcjwar twokzi{ = jebyb zklwl
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[lgjn 6#:#7 Nlc`z{lc {lgjn 6#:#7
Nlc`z{lc####
‧ Tlkl glwby {o{ln yzttnr of twokzi{ klc {o{ln bc{jwejkbl{j iocyzet{boc lck fbcln
zyj kltl{ kbn bhl{ yhlwj oz{tz{ twokzm jcjwab {jwhlklt {o{ln oz{tz{ twokzm
jmocoeb (twokzm jcjwab klc coc jcjwab"
Cjwlil [jwtlkz Lbw
Cjwlil [jwtlkz Lbw
‧ Ylnlh yl{z mjzc{zcalc ejcaalgzcamlc kl{l fbybm klc eocj{jw twokzm lbw klnle
yl{z cjwlil rlca ylel rlb{z kltl{ ejezklhmlc m b{l zc{zm ejckltl{mlc
bckbml{ow rlca mocyb y{jc zc{zm jvlnzlyb kletlm tlkl yzegjw lbw mlwjcl
tjwzglhlc jmocoeb. ebylncrl tjwzglhlc y{wzm{zw jmocoeb. tjwzglhlc yzmz
gzcal.knn
‧ kjcalc ejcaazclmlc cjwlil {jwtlkz klnle eokjn jmocoeb. ejezcambcmlc
mb{l zc{zm ejnlmzmlc lclnbyby toyybgnj {wlkj%off lc{lwl mjgb`lmlc ln{jwcl{bf lbw
klc y{wl{jaby jmocoeb#
‧ Nbhl{ {lgjn 6#:#9 Klwb {lgjn 6#:#9 kltl{ kbnbhl{ glhql tlkl {lgjn tjcrjkbllc
tlkl glablc kl{l eocj{jw {jwkbwb klwb kzl twokzm z{lel rlca kbilmzt rlb{z
cl{zwln ql{jw klc yjqjwlaj yjwvbij # Klnle ejcjc{zmlc twokzm z{lel rlca
kbilmzt {bklm hlwzy ylel {j{ltb {jwalc{zca klwb mj{jwyjkbllc kl{l
Nlc`z{lc###
‧ Yjnlbc b{z. tlkl glablc kl{l eocj{jw bcb {jwkltl{ bcfowelyb ejcajclb „{o{ln
yzttnr of twokzi{― (oz{tz{ klwb lbw klc coc%lbw" zc{m elybca7 bckzy{wb# Onjh
mlwjcl b{z. mb{l gbyl ejnbhl{ moetoybyb oz{tz{ klwb twokzm lbw {j whlklt
mjyjnzwzhlc klwb oz{tz{ jmocoeb#
‧ Kl{l fbybm tlkl {lgjn tjcrjkbllc ejcilmzt bcfowelyb ejcajclb vonzej
tjcrjkbllc lbw zc{zm zcb{ jmocoeb {jwelyzm vonzej lbw nbeglh
‧ Kl{l eocj{jw tlkl {lgjn tjcaazcllc ejczc zmmlc mocyzey b lc{lwl klc
mocyzeyb lmhbw klwb kzl twokzm z{lel#
‧ [o{ln mocyzeyb lc{lwl klwb elybca%elybca bckzy{wb klc {o{ln mocyzeyb lmhbw klwb
wzelh {lcaal klc tjejwbc{lh kltl{ k b lk bmlc bckbmlyb klwb yb acb fbmlcyb
tjcaazcllc lbw yjglalb glablc klwb {o{ln mocyzeyb
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Nlc`z{lc###
‧
Tlkl {lgjn tjcaazcllc {jwkltl{ bcfowelyb {leglhlc ejcajclb awoyy fbxjk iltb{ln fowel{boc (bcvjy{lyb" zc{zm tjcrjkbllc lbw klc {wjl{ejc{ otjwl{boc (ylcb{lyb lbw"#
‧ kl{l fbybm tlkl {lgjn tjcaazcllc gjwbyb bcfowelyb rlca ejczc`zmmlc vonzej
klwb tjcaazcllc lbw/tjcrjwltlc lbw klwb nbcamzcalc {jwelyzm zc{zm tjcaazcllc
twbglkb klc tjcaazcllc onjh zcb{ zylhl
Cjwlil [jwtlkz Twokzm Hz{lc
Cjwlil [jwtlkz Twokzm Hz{lc‧ Nbhl{ {lgjn 6 #: #;glablc <%6 ejcil{l{ ejcajclb tjcrjkbllc (yzttnr " klwb
twokzm hz{lc yjtjw{b mlrz. fzjnqook . klc fokkjw
‧ Monoe „fnoqy qb{h {hj wjy{ of {hj qownk― ejcil{l{ betow klwb hlybn hz{lc
‧ Glablc 1 klc 8 ejcrl`bmlc bcfowelyb ejcajclb y{om yzegjw m lrz rlca
ejcilmzt kblc{lwlcrl lwjl nlhlc kjcalc yzegjw mlrz(glbm onlhlc elztzc
lnleb". vonzej of y{lckbca {begjw. jx{wli{boc lck kjtnj{boc#
‧ Tlkl monoe tlnbca mlclc gjwbyb kl{l ejcajclb y{om klwb yzegjw mlrz rlca kbglab
ejc lkb kzl moetocjc rlb{z onlhlc (izn{bvl{jk " klc lnleb (cl{zwln "#
‧ Glablc 2 klc <4 ejcrl bmlc bcfowelyb ejcajclb lyj{ rlca kbazclmlc zc{zm
jmy{wlm hlybn hz{lc#
Cjwlil [jwtlkz Jebyb Zklwl
Cjwlil [jwtlkz Jebyb Zklwl
‧ Klwb {lgjn 6#:#: glablc <%; ejwztlmlc jy{belyb klwb gjgjwltl vlwblgjn jmocoeb
rlca kbmjnoetommlc gjwklylwmlc bckzy{wb# Mlwjcl yjezl lm{bvb{ly bckzy{wb
ejcahlybnmlc jebyb zklwl elml yjezl bckzy{wb kbilmzt klnle cjwlil {jwtlkz bcb
qlnlztzc hlcrl gjgjwltl bckzy{wb yl`l rlca ejc`lkb fomzy tjwhl{blc mb{l yjtjw{b
nby{wbm. bckzy{wb gl`l. klc bckzy{wb {wlcytow{lyb mlwjcl bckzy{wb bcb ejcahlybnmlc
jebyb klnle `zenlh gjylw#
‧ Vlwblgjn z{lel klnle tjcrl`blc cjwlil bcb lklnlh oz{tz{. mocyzeyb lc{lwl
(bc{jwejkbl{j iocyzet{boc ". awoyy vlnzj lkkjk . klc jetnorejc{ (tjebnbhlc
vlwblgjn%vlwblgjn bcb kltl{ kbtjwnzly"#
Nlc`z{lc####
‧ Elybca%elybca vlwblgjn bcb ejegjwbmlc bckbmlyb zmzwlc wjnl{bf klwb {blt%{blt
bckzy{wb klc ejeglc{z klnle ejcjc{zmlc ltlmlh jebyb {jw{jc{z ejwztlmlc
flm{ow rlca ybacbfbmlc zc{zm bckzy{wb%bckzy{wb {jw{jc{z klc zc{zm tjwjmocoeblc#
‧ Glablc <%; `zal ejelyzmmlc kl{l jmocoeb tlkl tjcajnzlwlc mocyzeyb lmhbw
wzelh {lcaal ( tjwto{ocalc lc{lwl glwby Bc{jwejkbl{j iocyzet{boc lck fbcln
zyj klc monoe hozyjhonk "#
‧ Glablc : klc 6 ejwztlmlc kl{l ejcajclb tjcajnzlwlc rlca kbazclmlc zc{zm
tjwnbckzcalc nbcamzcalc klc bcfowelyb ejcajclb tl`lm nbcamzcalc#
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Nlc`z{lc####
‧
Kl{l bcb kltl{ kbglckbcamlc tlkl njvjn jebyb klc kltl{ kbazclmlc zc{zm ejnbhl{jfjm{bvb{ly bckzy{wb. wzelh {lcaal. klc wjytoc tjejwbc{lh {jwhlklt jebyb zklwl#
‧ Glablc 1 klc 8 ejwztlmlc jy{belyb klwb {o{ln jebyb zklwl rlca kbmjnoetommlc
gjwklylwmlc {btj pl{# Pl{%pl{ {jwyjgz{ kbmjnoetommlc gjwklylwmlc bckzy{wb klc
wzelh {lcaal
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