1. No category

184
FC BVGZF EPTPG \KZGCKXF FBGVZF \RKICN FETGGF
\GBKZCF \MZTPC \GRC[I\F KSGVE .6
KNNMF HGV[BF YG[C ,USGRC .OKNGIF \GVGY \GBXGFP 50%=M \GGFP HGV[BF \GKGNT
OKVSGR OKNGI K\CG OKNGIF \GVGY N[ OKNGI K\C ,FRKEPF N[ OKNGIF K\C OKBXPR
\TCGY \GVGYN OKNGIF K\C QKC \GRC[I\FF[ ZIBP .\KZGCKXF FVGYF NT OKMGPSF
K\GFP CKMZP OKGGFP KR[ EXPG OKNGIF K\C \G[ZN OKEPGTF \GZGYPF \B EIB EXP
OKRG[ OKRKKRT FRKEPN .\GRC[I\FF \JK[N \GCK[I \TEGR[ KZF ,\GVGYF N[ FBXGFC
,FNNMC \GBKZCF \MZTP N[ FRKY\F F\GNKTV NT FZKP[ :HGV[BF \MZTPC OKEDGR UBG
OGK ZKIP \TKCY ,FN[ HGV[BF \GESGP N[ "OK\GBR" QGPKPG \GNKTV \PZ NT FZKP[
HGV[B ZGCT OGN[\F \KKDGS LMKVN .\GBKZCN FBXGFFG NSF \GNT KNGYK[ LG\P HGV[B
.\MZTPN \KHMZP BKF
:\GKZYKT \GXGCY [GN[N OKYNI\P OKNGIF K\CC \GBKZCF K\GZK[ KVKZT\
K\C NMN HGV[B OGKN EKIBG TXGPP ZKIP KV NT TCYR UKZT\F { NKDZ HGV[B
.OKKNNMF OKNGIF K\CC \GYNIPF NMNG OKNGIF
\B OKNNGMF) \GRG[F \GZGEXGZVN OKVKZT\ \PK[Z KVN { \KNBKXRZVKE \GNKTV
(HGV[BF \GNT
EZ[P QGVKZT\ KZKIP KVN { OGK HGV[BG QGKP KZEIC ,WGI \GBVZPC OKZGYKC
.\GBKZCF
&
&
&
FJK[ KV NT \NTGVF OKZKIP \ETG KEK NT TCYR (1.2 FXNPF FBZ) HGV[B OGK ZKIP
\GKGZYKK\FF KPEYP .IGYKVC OKBXPR OFKVKZT\[ OKVGDF NNMN FFHF FVGY[G FZGZC
CKXY\ \TKCYN OD OK[P[PF ,OKBCF OKEEPF SKSC NT OKTCYR HGV[BF OGK ZKIP N[
:FRKEPF
;OKRG[F OKZGJYSF OT \TN \TP OKP\IRF ZM[F KPMSFP OKTCGRF OKKGRK[ { :ZM[
.OKNGIF NKFP\C KGRK[FP \TCGRF OEBF IGM \GNT \VSG\ {
;QMZXN OKZKIPF EEP { :\GKRY
.\GBKZCF NSN \G[EI \GVGZ\ \VSGF QKDC OKNGIF K\CN \GNT \VSG\ {
.FR[ NM TCYRF ZGTK[C :\GNTKK\F OEYP
185
\GXNPFN OKYGPKRG TYZ :KTKCZ YNI
FYGN ,\GZ[Y\FF \GNT \TKCYC KSKSC CKMZP FGGFPF ,OK\GZK[F ZGIP\
:\GBCF \GCKSF NNDC ZYKTC ZSIC
\KHMZP ZGIP\ \MZTP ZETKF
.
.QMEGTP BN OKRG\R SKSC
.
.KNCGND SKSC NT \GTXC\P \GKGRC[I\FF
.
.\GTXGPP \GKGNTC [GPK[
.
FMKZX KSGVE ,FMKZX KVYKF :OKRMEGTP BN FMKZX KRG\R SKSC NT OKTCYRF OKVKZT\
.
(1)
.OKKDGNGRMJ OKKGRK[G
.OSKSCC OKKNBKZ ORKB[ OKVKZT\N OKKJPGJGB OKRGMET
.
."OKKBEM" OKNGI QGRKSNG OKNGI \JSFN OKXKZP\ N[ OPGKY
.
OKNGIF K\C KEK NT OKR\KRF OK\GZK[F KZKIP \TKCYN \KHMZP ZKIP\ \MZTP ZETKF"
I\VN OKNGIF K\CN KNMNM WKZP\ FGGFK ,FJGPG \GGTP FKFK OKZKIPF LZTP[ ,LMN OZGD
\GRVFN OKNGIF \GVGY \B EEGTPG \GEKSVP \GKGNKTV QGC[I NT \GKIGGZ \GKGNKTV
OKKJZV OKRGMPN Z\KC \GZIPG\P[ \GKGNKTVG OKNGIF K\CN ZSIC \GZIPG\P[ \GKGNKTV
(1)
."GNB \GKGNKTV TXCN \GZ[VB QFN [K OBC QPXT \GVGYN GB
GC[ 'TXGPPF' KVGBF .TXGPP HGV[B OGK ZKIP NT SSGCP \MZTPF \GNKTVP NGED YNI"
.\GRG[ \GYNIP KDGS GB OKRG[ OKNGI K\C ZGCT KEP FGCD GB KEP LGPR BGF[ LMN OZGD
'OKKBEM' OKNGI N[ QGRKS TXCN \MZTPC OKRG[ OKRYI[N WKZP\ OKZXGK GNB OKZTV
(2)
."(cream
skimming)
OT OGB\C LGZTN \GBKZCF EZ[P NT[ FZGCS FETGGF FTVG\F OT EEGP\FN KEM
\KTGXYPF FBGVZF K\GZK[ NM N[ [EIP ZGIP\ (6 { FXNPF FBZ) \KTGXYPF \G[ZF
.OKCZC GPGSZVNG UJG[F GRGMETN DGBEN ,KCZP ZKIP TGCYN ,OKNGIF K\CC \KZGJNGCPBF
OKKNBKZ BN OKZKIP QM[ ,OKCB[P N[ Z\GK FRGMR FBXYFNG \GKGNTC QGMSKIN BKCK ZCEF
.O\BXYFCG OK\GZK[F \MKZXC \GGKTN OKPZGD
OKNGI K\C :OKRG[F OKNGIF K\CC \RCGPF \GEKIBF KB \B QGC[IC \IYN CG[I \BH OT
.EGTG FRG[ KVZDGBKD OGYKPC ,FRG[ \GNKTV NKFP\C ,OKRG[ OKNEDC
\GVGY NM OT KNCGND KVGB NTC \GRC[I\F ZESF \MZTPC NIGF 1995 \R[ \NKI\C
OKNGIF K\C NNM NT Z\GK ZIGBP CN[C NIGF BGFG ,OKK\N[PPF OKNGIF K\C NGP OKNGIF
.OKKZGCKXF
.6 'PT ,1999=2001 ,OKVSMF UDB=\GBKZCF EZ[P ,"OKK\N[PPF OKKNNMF OKNGIF K\C=KSRRKV IG\KR" (1)
.33 'PT ,2.9 UKTS ,2001 JSGDGBP ,FETGGN [DGF[ \GBKZCF EZ[P N[ FEPTF ZKKR (2)
FC BVGZF EPTPG \KZGCKXF FBGVZF \RKICN FETGGF
\GBXGF \B OXPXN EIB EXP FETGR ,FZICR[
186
Capping { FRGMPF \GRC[I\FF \JK[
K\CC OKKYF WKZP\F \B QKJYFN { KR[ EXPG ,\GRG\R FMKZX \GPZ ZGCT OKNGIF \GVGY
K\CN \K\R[ FSRMF \ZY\ \TCYR
Capping=F
\JK[ KV NT .\GNKTVC \GCZFN OKNGIF
.OKNGIF \KCP OK\GZK[ \[KMZ ZGCT (OKNGIF \GVGYN FTGCY \K\R[ FBXGF GB) OKNGIF
UYKFC OKKGRK[F NTG FVGYC OKIJGCPF ZVSPC NGEKDF NT \SSC\P FZY\F \TKCY
Capping=F
\SMPP FDKZI .FR[N FR[P ZCTPC FVGY NM N[ OK\GZK[F \MKZX
SKSC NT \GRC[I\FF ZESF .\MZTPC OKDGFRF OKVKZT\FP 50%=C \NPDG\P ,FTCYR[
\NTVFP KZYKTF D[KFF .OKZESFF YGI \ZDSPC FR[N \IB QMEGTP
[GPK[F KZGTK[C \GCKXK NT FZKP[C FKF \GRGZIBF OKR[F LNFPC
NT EPT
Capping=F
Capping=F
Capping=F
\JK[
\JK[
\SMP N[ K\R[F QGMETF UYKF .(FEKZK UB KNGBG) HGV[B K\GZK[C
QVGBC YZ BJKC[ QGMET { OK\GZK[ IG\KV NNDC 0.25%=G FKKSGNMGBF NGEKD QKDC 1%
\GMZTP .OKNGIF K\C GYVKS[ OK\GZK[F \GPMC K\KPBF K\R[F NGEKDF \B KYNI
.OKKNG[C \GZK[F \GNT \B IZMFC \GBJCP QRKB NKTN OKVKZT\F
OKVKZT\F KVN \TCYRF ,\KNMNM \GKBEM KVN \GNGTV TXCN \GJGR OKNGIF \GVGY LMKVN
FDZI FVGY[ NMM ,Capping=F ZESFC .\MZTPC \GKNBKZ \GKGNT KVN BNG \GPN[P QF[
.Z\GK FNGED FIRFP F\RFR BKF ,\K\R[F FZY\FP
F\RFR ,\GVGYF Z\K N[P Z\GK \GMGPR GKF (OKHGIBC) FK\GDKZI[ \KNNM \GBKZC K\GZK[
OKNVGJP EGKR { OKHGV[B N[ "\KVZDGBKD FKXHKPKJVGB"N WKZP\) FIRFF QP \GIV
.(\GNTF \PZN OB\FC
OK\GZK[F \MKZX SKSC NT F\[TR OKNGI \KC NMN FZY\F \TKCY ,OKNGIF K\C \RKICP
K\C QKC OK\GZK[F \MKZX KSGVEC OKKGRK[P FBXG\M QMET\\ FZY\F[ KNCP ,ZCTC
\PGTN FMGPR OFN FTCYR[
capping=F
\ZY\[ OKNGI K\C [K { FBXG\F .OKNGIF
FGCD HGMKZ OFC[ ,OKNGI K\C FTZN OKNVGP USGRC .FFGCD FZY\F OFKCDN[ OKNGI K\C
.('GMG \GKDZGZKM ,WZPR NGVKJN \GYNIP GPM) 50% NTP \KNG[F O\GNT[ OK\GZK[ N[
TXGPP NT OKSSGCPF OK[EI FMKZX \GZY\ KSKSC OKZESFF YGIC GTCYR 2002 \R[C
FYKYI { (1999=2001) \GRGZIBF OKR[F [GN[C OKNGI \KC NMC FVGY NM N[ FMKZXF
.NKTN GZBG\[ \GKTCFG OKKGYKNFP YNI QGYK\N FBKCF \BH
:FETGGF \EPT
FBXGFF \PZ \B ZYCN \GVGYF \NGMKN FRTP \\N EIB EXP OKCKKI \GZ[Y\FF KSGVE
QMG OKNGIF K\C N[ O\G[KPDCG O\GNKTKC ,O\GBPXTC FTKDV TGRPN ZIB EXPG ,QFN[
QP YNI OFKNT NGJKN OKCKKI OKNGIF K\C .FFGCD FPZC OK\GZK[ YVSN O\NGMKC
\GMH [K OKNGIF \GVGYN FKVN[ \GBKXP OT OKN[FNG ,\GBKZCF IGJKC KRGMKSN \GKZIBF
NGVKJ IKJCFN KEM .NGVKJF LKNF\ ZIB CGYTNG EGPNNG OKNGIF \NCY UYKF \B ZYCN
187
\GXNPFN OKYGPKRG TYZ :KTKCZ YNI
OKNGIF K\C .UJG[ TEKP \PZHFN \GZGRKX EGSKPCG OKRG\R SKSC IG\KVC LZGX [K ZYGCP
\YVSB \ZDSPC OKKJZV OKRMZX OT FZK[K \GRKKE\FN \GZ[VBF NT Z\GGN OKMKZX
.KZGCKXF NSC OKNGNMF OK\GZK[
\GZ[Y\F KHGI \GTXPBC \BH DK[FN Q\KR[ ,FNGT FETGGF KRVC GDXGF[ OKEEXF \GEPTP
N[ FNGTVF [VGI \B OKNKCDP ,OKEEXF QKC QGMKSF \B OKYNIPF ,\GMGZB QPH \GVGY\N
.\GNKDZ YG[ \GBYSTC NCGYPN ZCTP FNGTV UG\K[ OFKNT OKVGMG OKEEXFP EIB NM
:[ FZGCS FETGGF
NTGVF KVKNI QGRDRP ZGXKN OGYP QKB OBFG GRGMETG
Capping=F
QGRDRP \B QGICN [K
\KC NM N[ ZGXKKF \KXYRGV \B \RIGCG \ZIP\PF \KNMNM FEKEP SKSC NT N[PN
.\K\KPBF \KNG[F \GNTF SKSC NT
Capping=F
&
\B F\K[PG ,OKNGI
GNNMK K\MNPP \GBKZC IGJKC YGIP OKTCGRF HGV[BF K\GZK[[ LMN DGBEN [K
\KC NM N[ \GKNBKZ \GKGNT GDXKK OFKVKZT\G ,OKNGIF \GVGY OT OKHGIF \ZDSPC
&
.\MZTPF N[ NKTK EGYV\N SKSCM OKNGI
OK\GZK[N \G[ZF" \PDGE) OKZKMC TGXYP K[RB NNGMF ,KGN\ K\NCG KTGXYP UGD
\GCZGTP BNN "\NFGRP \GZI\"N YG[F \ZESF Z[VBK ,(NP[I { OKKZGCKX
&
.(\KSIK ZXY QPH YZVC FPYFN Q\KR FHM DGSP UGD) \K\N[PP
,\MZTPF N[ OKKIMGRF EGYV\F KK[YC F\ZMFP BXGK NTGV BKF FETGGF \XNPF
B[GRC FXNPFF OG[KKN WGIRF QPHF L[PN Z[BC FMZTFPG ,KEKKP QGZ\V OKCKKIPF
.(7.1 FXNPF FBZ) OKKZGCKXF OKNGIF K\C EGDBK\
FC BVGZF EPTPG \KZGCKXF FBGVZF \RKICN FETGGF
188
FXKNPP FETGGF NKTN ZGPBF ZGBN
6 ZVSP FXNPF
\GBKZCF \MZTPC \GRC[I\F KSGVE
\GK[KB EGPT\ F[BZC[ ,FKGN\ K\NCG \KTGXYP \G[Z \PYF NT FXKNPP FETGGF
.6
\GBRGC[IF ,FNMNMF ,FBGVZF KPGI\P TGXYP K[RB GKFK FKZCIG ,\KZGCKX
.OKJV[PFG
,WGIF \GBVZPG OKNGIF K\C KVKZT\ N[ KNBKZ ZGIP\N DGBEN FKFK \G[ZF EKYV\
OKNKTVF OKRG[F OKPZGDF QKC \GZ[Y\FF KSGVE \BG \GZ[Y\FF KVGB \B TGCYN
.\SGGPG IYVP OZGD OD [P[NG \GBKZCF \MZTPC
:ZB[F QKC ,GKFK \KTGXYPF \G[ZF KEKYV\
K\C K\GZK[ KVKZT\ N[ UJG[ QGMETNG FRKICN ,IGYKVN KGN\ K\NCG TGCY UGD \GGFN
FXNPF FBZ) OK\GZK[F NNM N[ [EIP ZGIP\ SKSC NT WGIF \GBVZPG OKNGIF
&
.(9.3.3
BNP KGJKC OKR\GR[G ,IJGCPF \CGJ OHMZPC[ \GZ[Y\F N[ OKNEGP I\VN
LEKBP OK\GZK[ NVM \TKRPNG BSKD EIP OKNGIF K\CN \GVGYF QKC QGMKSF \YGNIN
.\GNKTKF \ZCDFN FPDP LG\P (Capping=F \JK[ OD QICK\ FH NNMC) BSKD
\GPG[\ QKC FYKH GZXKK[G IGGJ KMGZB OKPMSF NT G\\[GK[ \GKGZ[Y\F EEGTN
.\GYGV\N
.FKSGVEG \GZ[Y\FF KVGB KCDN OKNNM TCYK\ \G[ZF
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