7/21/2019 CIRCULAR 2014 2015

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JPSZL 3147-3140

7/21/2019 CIRCULAR 2014 2015

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@gujdjnm Nmhdmtnb, @Q 4, @Q 3 y Jlf`glr?

Idtdbnmd g` @rdusl 5, t`b`hlml? >7: 7734;5

@gujdjnm Qrnfdrnd (@Q :, @Q 7, @Q 0, @Q8), Gnr`jjnm-

Z`jr`tdrd?

Ols` F Zdbdv`rrnd 479

t`b`hlmll/hdx? >7: 78>530/ >7: 787:0>

GNS@JJNLM@Z ^ W@BHLMLZ

@TPNQL GNS@JWNXL

Gnr`jtlrd Fdrnd H`rmdmg`z Nrnsdrrn

O`hd g` @stugnls Fdnt` Ltxld Ku`vdrd

Z`jr`tdrnd Fdnt` E`rj` Drrdtnc`b

ELSDSNL DBPFMLZ

Olrmdgd nmt`msnvd?

Z`ptn`fcr`(g`b 5 db :1) y Oumnl (g`b 4 db 4>) elrdrnl g` fddmds.

@GPJDJNM NMHDMWNB y QSNFDSND? fddmds g`sg` bds >?11 edstdbds 43?:1 elrds.

Olrmdgd pdrtngd?

WLGLZ BLZ DBPFMLZ? g`sg` `b 4 g` ljtucr`9 fddmds g` >?11 elrds

edstd bds 43?:1, tdrg`s g`sg` 47?:1 elrds edstd bds 48?:1.

ELSDSNL @ZQ@JNDB QDSD BLZ DBPFMLZ G@ 3 DLZ?

@b dubd g` 3 dls `m s`ptn`fcr` tn`m` um elrdrnl `sp`jndb g`cngl d bd dgdp-tdjnm `sjlbdr y bls dbufmAs s` gnvngnrm `m krupls hb`xncb`s

D pdrtnr g` ljtucr` bls dbufmAs g` 3 dls pu`g`m lptdr plr judbqun`rd g`

`stds plsncnbngdg`s?

7/21/2019 CIRCULAR 2014 2015

3/8

JLF@GLSJlf`mzdr `b 5 g` s`ptn`fcr` jlm elrdrnl g` 43?:1 d 47?11

WNQL G@ DBPFML QLS GND

Dbufml edcntudb g` @gujdjnm Nmhdmtnb y Qrnfdrnd(jlm g`r`jel d trdmsplrt`)

:,:1

Dbufml edcntudb g` @gujdjnm 7,81

Dbufml `splrgnjl g` @gujdjnm Nmhdmtnb 0,31

Zlm dbufmls jlf`msdb`s jlm g`r`jel d trdmsplrt` dqu`bbls qu` r`sngdm d

fs g` 3 if g`b jlb`knl

Bls dbufmls jlf`msdb`s `splrgnjls g`c`rm dvnsdr jlm um gd g` dmt`bd-

jnm (vsp`rd plr bd fddmd) d bd p`rslmd `mjdrkdgd g`b jlf`glr l d bd s`jr`-

tdrd g`b j`mtrl dmt`s g` utnbnzdr `b s`rvnjnl.

D bls dbufmls jlf`msdb`s edcntudb`s sbl s` b`s g`vlbv`r `b gnm`rl g` bds

jultds g`b jlf`glr `m jdsls fuy `sp`jndb`s, y pdrd `bbl, dmt`s g` hdbtdr, g`-c`rm dvnsdr d bd `mjdrkdgd g`b jlf`glr jlm bd suhnjn`mt` dmt`bdjnm plr `s-

jrntl. D dqu`bbls dbufmls qu` r`jncdm c`jdg` Jlf`glr plr pdrt` g`b G`pdr-tdf`mtl g` @gujdjnm ml s b`s g`vlbv`rm bds jultds m mnmkm jdsl.

Bd hlrfd g` pdkl s`r plr f`gnl g` glfnjnbndjnm cdmjdrnd pdrd tlgls bls

dbufmls edcntudb`s.@b nfpdkl g` bd jultd suplmgr bd prlencnjnm g`b usl

g`b jlf`glr. Bls dbufmls `splrgnjls g`c`rm nmkr`sdr `b nfplrt` g` bdsjultds jlrr`splmgn`mt`s `m bd J/J g`b Jlf`glr @sjlbdr?

7/21/2019 CIRCULAR 2014 2015

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@b s`rvnjnl g` kudrg`rd humjnlmdr, sn `b m g` usudrnls `s

suhnjn`mt`, g` 5?11 d >?11 elrds.

Bls pr`jnls g` `st` s`rvnjnl lhr`jngl plr bd DFQD

(dsljndjnm g` fdgr`s-pdgr`s g` dbufmls), s`rm umls 70

/f`s y 0 plr gds su`btls.

@st` s`rvnjnl g` kudrg`rd pu`g` s`r tnb d bds hdfnbnds,

tdmtl jlm jdrjt`r edcntudb jlfl `splrgnjl (gds su`btls). Qdrd edj`r usl g`b

fnsfl edcr qu` dvnsdr sn`fpr` `m s`jr`tdrd jlm um gd g` dmt`bdjnm.

KPDSG@SD

S@PMNLM@Z JLM HDFNBNDZ ^

WPWLSDZ

S`umnlm`s k`m`rdb`s g` dubd? d j`b`crdr `m `b prnf`r trnf`str`. Bd h`jed

g` j`b`crdjnm s` jlfumnjdr `m `b flf`mtl lplrtuml.

@mtr`vnstds nmgnvngudb`s? D bl bdrkl g`b jursl s` j`b`crdrm db f`mls gls

`mtr`vnstds p`rslmdb`s g` `vdbudjnm tutlr-pdgr`s `m @gujdjnm Qrnfdrnd y

umd jlfl fmnfl `m @gujdjnm Nmhdmtnb.

Bls pdgr`s plgrm slbnjntdr `mtr`vnstds p`rslmdb`s jlm `b prlh`slrdgl judm-

gl ds bl g`s``m, sn`fpr` y judmgl bl jlfumnqu`m jlm bd suhnjn`mt` dmt`bdjnm(umd snfpb` bbdfdgd t`b`hmnjd `s suhnjn`mt`). Qlr su pdrt`, `b prlh`slrdgl

tdfcnm plgr plm`r- s` m jlmtdjtl jlm

bls pdgr`s `m judb- qun`r flf`mtl qu`bd fdrjed g`b jursl ds bl djlms`o`. Z`r`jlfn`mgd usdr bd Dk`mgd @sjlbdr pd-

rd bd jlfumnjdjnm jlm `b tutlr.

DPZ@MJNDZ ^ QPMWPDBNGDG

G@B DBPFMDGL

Zn`fpr` qu` `b dbufmdgl g`cd hdbtdr d jbds` plr judbqun`r fltnvl, bdshdfnbnds t`mgrm qu` plm`rbl `m jlmljnfn`mtl g`b prlh`slr `mjdrkdgl l

tutlr.

Jlm `b hnm g` `vntdr nmt`rrupjnlm`s y flb`stnds nmm`j`sdrnds `m `b mlrfdb

g`sdrrlbbl g` bds jbds`s, ml s` p`rfntnr `b djj`sl d bd prnf`rd s`snm

g` jbds` d dqu`bbls dbufmls g` @gujdjnm Qrnfdrndqu`, snm jdusd ous-

tnhnjdgd, djugdm jlm fs g` 41 fnmutls g` r`trdsl d prnf`rd elrd g`fddmd l tdrg`. BDZ QP@SWDZ G@B J@MWSL Z@ J@SSDSM D BDZ

>?10 ^ D BDZ 47?:0.

Ds fnsfl, s` ru`kd qu` gurdmt` bds `mtrdgds l sdbngds g`b `gnhnjnl g`b

jlf`glr (dubds g` :, 7 y 0 dls y 4, 3 jursls) bls pdgr`s/fdgr`s mldjlfpd`m d bls mnls db nmt`rnlr g`b `gnhnjnl. BLZ MNAZ G@C@-

SM @MWSDS ZLBLZ.@b pdsnbbl tn`m` umd jdpdjngdg bnfntdgd y bd pr`-

s`mjnd g` p`rslmds dgubtds `m b gnhnjubtd `m krdm f`gngd `b trmsntl g`

dbufmls y `b trdcdol g`b p`rslmdb g`b j`mtrl.

DPBD G@ 3 DLZ

W`mn`mgl `m ju`mtd bds jdrdjt`rstnjds g` `st` dubd, bd `mtrdgd d bd

fnsfd s`r hb`xncb` `m s`ptn`fcr`. D pdrtnr g` ljtucr` `b elrdrnls`r `b edcntudb g`b j`mtrl.

7/21/2019 CIRCULAR 2014 2015

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jBDZ@Z G@ knfmdsnd

D bl bdrkl g`b jursl s` lrkdmnzdrm sdbngds qu` plgrm s`r g` fs g` um

gd g` gurdjnm. Bds jlmgnjnlm`s s` ls jlfumnjdrm `m `b flf`mtl

lplrtuml. @m `stls jdsls, snkun`mgl bds nmgnjdjnlm`s g`b G`pdrtdf`mtl g` @gujdjnm, s` ls

p`gnr umd mnjd dutlrnzdjnm `sjrntd pdrd bd r`dbnzdjnm g` tlgds bds sdbngds lrkdmnzdgds d

@st` jursl bAs dbufmAs g` 4 jnjbl djugnrm d bds pnsjnmds Qdjl ^lbgn (Dml`td)

@b jlfn`mzl g` gnjed djtnvngdg , sn ml edy jdfcnls, s`r g`b 31 g` dcrnb db 40 g`

fdyl.

sdbngds

Jdfcnls g` gnr`jjnm

l t`bhlml

Zn `m judbqun`r flf`mtl s` prlguo`s` umd flgnhnjdjnm

`m bls gdtls qu` slcr` bds hdfnbnds t`m`fls `m `b J`mtrl

(jdfcnl g` glfnjnbnl l t`bhlml, mf`rl g` e`rfdmls `tj..), dkrdg`j`rd-

Z`rvnjnl fgnjl

@b Dyumtdfn`mtl prlplrjnlmd um s`rvnjnl fgnjl qu` s` `mjdrkd g` vnsntdr `b

J`mtrl jlm r`kubdrngdg. @b p`gndtrd `mjdrkdgl g`b s`rvnjnl `s `b Gr. Drrdtnc`b

qun`m, dg`fs g` dgfnmnstrdr bds vdjumds, r`dbnzd bls snkun`mt`s `xf`m`s f-

gnjls?

-Dbufmls 7 dls? Nfp`gdmjnlf`trd y dkug`zd vnsudb.

-Dbufmls 8 dls (4 jursl g` Qrnfdrnd)? `xdf`m fgnjl k`m`rdb y vdju-

mdjnm jlmtrd bd Gnht`rnd, Wtdmls y Wlsh`rnmd.

-Dbufmls 41 dls (0 jursl g` prnfdrnd)? `xdf`m fgnjl k`m`rdb.

Qdrd r`dbnzdr bds vdjumdjnlm`s s` png` sn`fpr` bd dutlrnzdjnm g` bds hdfnbnds.Wrds r`dbnzdr bls `xf`m`s, `b s`rvnjnl fgnjl su`b` gdr ju`mtd g` bls r`sub-

tdgls d bds hdfnbnds.

@st` fnsfl s`rvnjnl fgnjl jllrgnmd bds jdfpdds pbdmt`dgds plr Lsding`tzd.

MDWDJNM

@s lcbnkdtlrnl djugnr jlm nmguf`mtdrnd g` g`plrt` (rlpd y zdpdtnbbds).^ tdfcnm

trd`r umd jdfns`td g` r`jdfcnl.

7/21/2019 CIRCULAR 2014 2015

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sdbngds

MDWDJNM

D bl bdrkl g`b jursl s` lrkdmnzdrm sdbngds qu` plgrm s`r g` fs g` um gd g` gurd-

jnm. Bds jlmgnjnlm`s s` ls jlfumnjdrm `m `b flf`mtl lplrtuml. @m `stls jdsls, sn-kun`mgl bds nmgnjdjnlm`s g`b G`pdrtdf`mtl g` @gujdjnm, s` ls p`gnr umd mnjd dutl-rnzdjnm `sjrntd pdrd bd r`dbnzdjnm g` tlgds bds sdbngds lrkdmnzdgds

d bl bdrkl g`b jursl `sjlbdr.

@st` jursl bAs dbufmAs g` 4 jnjbl djugnrm d bds pnsjnmds Qdjl ^lbgn (Dml`td)

@b jlfn`mzl g` gnjed djtnvngdg , sn ml edy jdfcnls, s`r g`b 31 g` dcrnb db 40 g`

fdyl.

Jdfcnls g` gnr`jjnm l t`b

hlml

Zn `m judbqun`r flf`mtl s` prlguo`s` umd flgnhnjdjnm `m bls gdtls qu`

slcr` bds hdfnbnds t`m`fls `m `b J`mtrl (jdfcnl g`

glfnjnbnl l t`bhlml, mf`rl g` e`rfdmls `tj..), dkrd-

g`j`rdfls mls bl jlfumnjds`ns g` nmf`gndtl jlm `b hnm

g` fdmt`m`r `stls gdtls `m tlgl flf`mtl jlmv`mn`m-

t`f`mt` djtudbnzdgls.

`rvnjnl fgnjl

@b Dyumtdfn`mtl prlplrjnlmd um s`rvnjnl fgnjl qu` s` `mjdrkd g` vnsntdr

`b J`mtrl jlm r`kubdrngdg. @b p`gndtrd `mjdrkdgl g`b s`rvnjnl `s `b Gr.

Drrdtnc`b qun`m, dg`fs g` dgfnmnstrdr bds vdjumds, r`dbnzd bls snkun`mt`s

`xf`m`s fgnjls?

-Dbufmls 7 dls? Nfp`gdmjnlf`trd y dkug`zd vnsudb.

-Dbufmls 8 dls (4 jursl g` Qrnfdrnd)? `xdf`m fgnjl k`m`rdb y

vdjumdjnm jlmtrd bd Gnht`rnd, Wtdmls y

Wlsh`rnmd.

-Dbufmls 41 dls (0 jursl g` prnfdrnd)?

`xdf`m fgn- jl k`m`rdb.

Qdrd r`dbnzdr bds vdjumdjnlm`s s` png` sn`fpr` bd dutlrnzdjnm g` bds hdfn-

bnds. Wrds r`dbnzdr bls `xf`m`s, `b s`rvnjnl fgnjl su`b` gdr ju`mtd g`bls r`subtdgls d bds hdfnbnds.

JBDZ@Z G@ @GPJDJNM HZNJD

@s lcbnkdtlrnl djugnr jlm nmguf`mtdrnd g` g`plrt` (rlpd y zdpdtnbbds).^ tdfcnm

7/21/2019 CIRCULAR 2014 2015

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Jlm `b hnm g` dgqunrnr jn`rtl fdt`rndb pdrd usl g`b dbufmdgl (prlgujtls

g` enkn`m`, bncrls, fdt`rndb pdrd `b r`d g` pbstnjd...), ds jlfl pdrd hn-mdmjndr dbkumd g` bds sdbngds mls v`fls `m bd m`j`sngdg g` jlcrdr umd

jultd pdrd tlgl `b jursl qu`

qu`gdrd g` bd snkun`mt` hlr-

fd?

JPLWD G@ FDW@SNDBJLMZPBWD MP@ZWSD [@C

www.jdtdbnmdg``rduslben.e`ziumtzd.m`t

DPBDZ @N? FDW@SNDB

@Q? FDW@SNDB+BNCSLZ+ DK@MGD

3 dls 431,11

:, 7, 0 dls 51,11

*@g. Qrnfdrnd >1,11

*@b pr`jnl g` @gujdjnm Qrnfdrnd bb`vd nmjbungd bd nfpbdmtdjnm g`b prlkrdfd

g` k`stnm slbngdrnd y `quntdtnvd g` bncrls g` t`xtl y fdt`rndb gngjtnjl prl-

flvngl plr `b G`pdrtdf`mtl g` @gujdjnm.

Bls nmkr`sls s` r`dbnzdrm, sn`fpr` d mlfcr` g`b dbufml/d, `m bd ju`mtd

jlrrn`mt` qu` `b Jlb`knl tn`m` `m IPWUDCDMI jlm `b m?

31>0184415418135;31;

7/21/2019 CIRCULAR 2014 2015

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@ZILBD @KPW@KND 3147 3140

D bl bdrkl g` st` jursl 3147/3140 bls gds h`svls y vdjdjnlm`s s`rm bls

snkun`mt`s?

Mlvn`fcr`? 37 (gd g`b fd`strA)

Gnjn`fcr`? 5 (gd g` bd Nmfdjubdgd)

Xdjdjnlm`s g` Mdvngdg? g`sg` `b 33 g` gnjn`fcr` edstd `b 8 g` `m`rl (dfcls gds

nmjbungls)

Xdjdjnlm`s g` Z`fdmd Zdmtd ? g`sg` `b :1 g` fdrzl edstd `b 43 g` dcrnb

(dfcls gds nmjbungls)

Fdyl ? 4 (h`std g`b trdcdol)

Xdjdjnlm`s g` v`rdml ? g`sg` `b 31 g` oum nl