Pedoman Pelayanan Akuntansi

 

 

NGRWTWUM@ DOZGNTWZ WTMIM ZWIMF UMNOT WIWI MKFOU@M IGDONM NZL_M @LILZ 8 TG@TM@K RGDLIM@ RGCM_M@M@ JMKOM@ MNW@TM@UO ZWIMF UMNOT WIWI MKFOU@M IGDONM NZL_M DOZGNTWZ WTMIM ZWIMF UMNOT WIWI MKFOU@M IGDONM NZL_M Ig`oijm`k

8 m.

Jmfwm u`tun igwuhudnm` pg`kgclcmm` jmkom` Mnu`tm`so ym`k jmon do Zuimf Umnot Wiui Mkfos`m Igdonm Nrlym pgrcu dojumt  pg`kmturm` pgcmym`m` do Jmkom` Mnu`tm`so Zuimf Umnot Wiui Mkfos`m Igdonm Nrlym  j. Jmfwm sgfuju`km` dg`km` furua m do mtms, pgrcu dotgtmpnm` Rgdlim` Rgcmym`m` dg`km` Ngputusm` Dorgntur Wtmim Zuimf Umnot Wiui Mkfos`m Igdonm Nrlym.

Ig`ko`kmt

8 =. Utm`dmr Mnu`tm`so Ngum`km` pgr = Ugptgijgr :22; :. Rgdlim` Mnu`tm`so Zuimf Umnot @l`- Rgigro`tmf ym`k dongcumrnm` lcgf Rgrfoipu`m` Zuimf Umnot Ugcuruf O`dl`gsom tmfu` :224 5. Ngputusm` Rg`k Rg`kurus urus RT Mkfos`m Eg`trm Igdonm @lilr 8 ….. …..   tg`tm`k 8 Zgvoso Lrkm`osmso dm` Tmtm Ngrhm ZUW Mkfos`m Igdonm Nrlym 4. Rgrmturm` RT Mkfos`m Eg`trm Igdonm. IGIWTWUNM@

Ig`gtmpnm` Ngsmtu

8 8 NGRWTWUM@ DOZGNTWZ WTMIM ZUW MKFOU@M IGDONM

Ngdum

NZL_M TG@TM@K RGDLIM@ RGCM_M@M@ JMKOM@ MNW@TM@UO ZWIMF UMNOT WIWI MKFOU@M IGDONM NZL_M. 8 Rgdlim` Rgcmym`m` Jmkom` Mnu`tm`so Zuimf Umnot Wiui Mkfos`m Igdonm Nrlym sgjmkmoim`m tgrcmipor doku`mnm` sgjmkmo meum` dmcmi  pg`kgclcmm` pgcmym`m` do Jmkom` Mnu`tm`so Zuimf Umnot Wiui Mkfos`m Igdonm Nrlym.

Ngtokm

8 Ngputusm` o`o jgrcmnu sghmn tm`kkmc 8 ……….. ………..   dm` dg`km` dojgrcmnunm``ym ngputusm` o`o imnm ngtgtmpm` / ngputusm` ym`k tgcmf  jgrcmnu sgjgcui`ym do`ymtmnm` todmn jgrcmnu jgrcmnu cmko.

Nggipmt

8 Mpmjocm do ngiudom` fmro tgr`ymtm tgrdmpmt ngngcorum` dmcmi ngtgtmpm` o`o mnm` domdmnm` pgrjmonm` sgjmkmoim`m igsto`ym.

 

 

Dotgtmpnm` do Nrlym Rmdm tm`kkmc8 Dorgntur Wtmim RT Mkfos`m Eg`trm Igdonm

dr. Zmfimt Jmsuno

 

  CMIROZM@ NGRWTWUM@ DOZGNTWZ WTMIM ZWIMF UMNOT WIWI MKFOU@M IGDONM NZL_M @LILZ8 8 TM@KKMC 8 JMJ O RG@DMFWCWM@ M. CMTMZ JGCMNM@K Zuimf smnot sgjmkmo smcmf smtu uhu`k tlijmn du`om ngsgfmtm`, fmrus sgcmcu ig`o`knmtnm` amsocotms`ym jmon dojodm`k pgrmcmtm`, pgrmcmt m`, pg`u`hm`k igdos imupu` suijgr dmym im`usom mkmr ig`dmpmtnm` ngpgremymm` ngpgremymm` imsymrmnmt. ZUW Mkfos`m Igdonm Nrlym Nudus sgjmkmo ruimf smnot swmstm hukm tgtmp igcmnunm` jgrjmkmo pg`o`knmtm`, nmrg`m imsymrmnmt smmt o`o igijutufnm` ngsgijufm` sgemrm nco`os dm` psonos, sgfo`kkm igrmsm mim` dm` `ymim` sgcmim jgrmdm do ruimf smnot. W`tun ig`o`knmtnm` numcotms pgcmym`m` pgrcu docmnunm` pgrjmonm` dojgrjmkmo jodm`k do ruimf smnot, todmn fm`ym pmdm jodm`k ym`k  jgrfuju`km` cm`ksu`k dg`km` pmsog`.

Jgrdmsmrnm` strmtgkoe dm` juso`gss pcm` ZUW Mkfos`m Igdonm Nrlym ym`k  jgrtuhum` mkmr ZUW Mkfos`m Igdonm Nrlym ig`hmdo Zuimf Umnot dg`km` Eg`tgr la Gxegcg`eg (ELG) u`tun Trmuim Eg`tgr dm` Utrlng Eg`tgr, dm` ig`kmeu pmdm voso ZUW Mkfos`m Igdonm Nrlym ym`k jgrju`yo 8 ’Ig`hmdo ’Ig`hmdo Zuimf W`kkucm` [ocmymf Eocmemp Toiur Tmfu` :2=6-:2=?–, :2=6-:2=?–, imnm pgrcu docmnunm` pgijg`mfm`, gaosog`so dm` pg`kgijm`km` dosgtomp jmkom` do ruimf smnot. Rgrg`em`mm` m`kkmrm` sgemrm gaosog` dm` gagntoa mdmcmf smcmf smtu strmtgko u`tun ig`kfmsocnm` fmrkm humc ym`k nlipgtotoa dg`km` ruimf smnot ym`k cmo`. Rgrtuijufm` dm` pgrsmo`km` du`om ngsgfmtm` dmcmi igijgronm` pgcmym`m` tgrjmon  jmko pmsog` ig`kfmrusnm` ZUW Mkfos`m Igdonm Nrlym u`tun igim`dm`k hmuf ng dgpm` ku`m ig`km`tosopmso jgrjmkmo ngiu`kno`m` ym`k dmpmt igipg`kmrufo pgrngijm`km` ZU. Imrdo Zmfmyu. Ugtomp Zuimf Umnot dmcmi ig`hmcm`nm` ngkomtm` usmfm`ym tg`tu igiocono oipom` u`tun ig`empmo jgjgrmpm tuhum` m`tmrm cmo` igcmym`o ngpg`to`km` imsymrmnmt, ig`empmo pgrtuijufm` ym`k pgsmt dm` ig`hmkm sgrtm igipgrtmfm`nm` ngcm`ksu`km` fodup Zuimf Umnot. Rg`kmruf co`knu`km` dm` pgrngijm`km` sumtu Zuimf Umnot ym`k sgimno` nlipcgns ig`kmnojmtnm` tukms im`mhgig` pu`emn dmcmi ig`empmo tuhum`  pgrusmfmm` sgimno` sucot dm` nlipcgns pucm. W`tun ig`kmtmso fmc tgrsgjut imnm ZUW Mkfos`m Igdonm Nrlym fmrus ig`dmpmtnm` o`alrimso ym`k dojutufnm` u`tun tuhum` pg`kmijocm` ngputusm`. Ugfuju`km` dg`km` otu pgrm`m` mnu`tm`so pu` sgimno` dojutufnm` tgrutmim u`tun igipgrlcgf o`alrimso tgrsgjut. J. TWHWM@ RGDLIM@ =. Tuhum` Wiui Tgrsgdom`ym Rgdlim` Rgcmym`m` Jmkom` Mnu`tm`so ZUW Mkfos`m Igdonm Nrlym . :. Tuhum` Nfusus

 

Tgrsmho`ym cmplrm` ngum`km` ym`k dmpmt dosgcgsmonm` dg`km` tgpmt wmntu dm` dmpmt dopgrtm`kku`k hmwmjnm` vmcodotms m`knm ―  m`knm ―  m`knm  m`knm ym`k tgrsmho dodmcmi`ym sgfo`kkm dmpmt doku`mnm` u`tun pg`kmijocm` ngputusm` im`mhgig` E. ZWM@K CO@KNWR RGCM_M@M@

=.  Mnu`tm`so uiui8 M.  Rg`yusu`m` cmplrm` ngum`km` - Igcmnunm` pg`hur`mcm` sgium trm`smnso nms / jm`n imsun - Igcmnunm` pg`ko`putm` pg`ko`putm` sgium trm`smnso ngum`km` ngdmcmi prlkrmi - Rgijumtm` cmplrm` Mntovotms Cmplrm` Ngum`km` - Rgijumtm` cmplrm` M`mcosm M`mcosm Zmsol - Rgijumtm` cmplrm` Jomym Jomym jgsmr - Rgijumtm` cmplrm` pltl`km` dm` krmtos _NN, _JRI, Rur`m Tukms, Tukms, dm` KNIO - Rgijumtm` cmplrm` Futm`k Ljmt dm` Futm`k Clkoston - Rgijumtm` cmplrm` _mymsm` _mymsm` Nrostg` Ngsghmftgrmm` - Rgijumtm` cmplrm` Utmtus rgplrt   J.  Rgijumtm` cmplrm` pmhmn -  Igijumt Junto pltl`k u`tun RRf :=,:5, 4 (:),  -  Igijumt URT imsm RRf := dm` URT tmfu`m` RRf := nmrymwm` dm` hmsm dlntgr, :5, :7, pmsmc 4(:), dm` RR@  :.  Mnu`tm`so Jomym M.  Rgrfotu`km` hmsm dlntgr uiui dm` hmsm dlntgr spgsomcos - Rgrfotu`km` hmsm dlntgr WKD, GNK, g`dlselpy, g`dlselpy, ET sem`, IZO, OEW, OEW, Tgrmpo Mcgrko, Fgildomcosm, Trgmdiocc, Igdoemc efgen up - Rgrfotu`km` hmsm dlntgr dlntgr ZL dm` Cmj J. Rgrfotu`km` FRR ljmt - FRR kudm`k o`dun - FRR mpltgn - FRR jmcmo pg`kljmtm` - FRR rmdolclko - FRR cmjlrmt - FRR nmimr jgdmf - FRR kroym em`ton Gstfgr Gstfgr E. Rgrfotu`km` FRR clkoston D. Igcmnunm` Rgrfotu`km` cmjm ruko jmcmo pg`kljmtm` / Nco`on G. Igcmnunm` pg`hur`mcm` sgium trm`smnso Nms / Jm`n Ngcumr A.  Igcmnunm` o`vg`tmrosmso msgt ZUW Mkfos`m Igdonm Nrlym D. JMTMUM@ LRGZMUOL@MC =.  Mnu`tm`so uiui8 M.  Rg`yusu`m` cmplrm` ngum`km` =)  Igcmnunm` pg`hur`mcm` sgium trm`smnso nms / jm`n imsun Igcmnunm` au`kso pg`hur`mcm` JIE, JI_, JIO, JIM, JIA, JIC, JIJ, JI], JID, JI@, JIG, JIM :)  Igcmnunm` pg`ko`putm` sgium trm`smnso ngum`km` ngdmcmi prlkrmi

 

Igcmnunm` au`kso pg`ko`putm` JNN, JIE, JNE, JI_, JIO, JNO, JIM, JIA, JNA, JNC, JIC, JIJ, JNJ, JI], JND, JID, JN@, JI@, JIG, JIM, JNG, JIL, NN_, NI_ 5)  Rgijumtm` cmplrm` Mntovotms Cmplrm` Ngum`km` Igcmnunm` au`kso pgijumtm` cmplrm` `grmem dm` cmjm ruko ruimf smnot 4)  Rgijumtm` cmplrm` M`mcosm Zmsol Igcmnunm` au`kso pgijumtm` cmplrm` m`mcosm rmsol ym`k igcoputo Eurrg`t Zmtol, Emsf Zmtol, ]uoen Zmtol, Tltmc Dgjt tl Gquoty Zmtol, Tltmc Dgjt tl Tltmc Empotmc  Mssgts, Tltmc Mssgts Tur`lvgr, [lrno`k Empotmc Tur`lvgr, Krlss Rrlaot Imrko`, Lpgrmto`k O`elig Zmtol, Lpgrmto`k Zmtol, @gt Rrlaot Imrko`, Gmr`o`k Rlwgr la Tltmc O`vgstig`t, @gt Gmr`o`k Rlwgr Zmtol (ZLO)  (ZLO)  7)  Rgijumtm` cmplrm` Jomym jgsmr Igcmnunm` au`kso pgijumtm` cmplrm` jomym jgsmr ruimf smnot u`tun ig`kl`trlc  jomym jgsmr dmcmi smtu jucm` 1)  Rgijumtm` cmplrm` pltl`km` dm` krmtos _NN, _JRI, Rur`m Tukms, dm` KNIO Igcmnunm` au`kso pgijumtm` cmplrm` pltl`km` dm` krmtos _NN, _JRI, Rur`m Tukms, dm` KNIO u`tun ig`kl`trlc jomym pltl`km` dm` krmtos ruimf smnot s mnot ;)  Rgijumtm` cmplrm` Futm`k Ljmt dm` Futm`k Clkoston Igcmnunm` au`kso pgijumtm` cmplrm` Futm`k Ljmt dm` Futm`k Clkoston u`tun igcmnunm` el`trlc futm`k ruimf smnot ngpmdm pofmn suppcogr 6)  Rgijumtm` cmplrm` Utmtus rgplrt   Igcmnunm` au`kso pgijumtm` cmplrm` Utmtus rgplrt  u`tun   u`tun igipgrnormnm` jgjm`  pmhmn ym`k fmrus dojmymr lcgf ruimf smnot J.  Rgijumtm` cmplrm` pmhmn =)  Igijumt Junto pltl`k u`tun RRf :=,:5, 4 (:)  Igcmnunm` au`kso pgijumtm` junto pltl`k pmhmn RRf := mtms pg`kfmsocm` nmrymwm`, pmhmn pg`kfmsocm` RRf :5 mtms pg`ygrmfm` hmsm, pg`kfmsocm` RRf 4 (:) dmro sgwm tm`mf mtmu jm`ku`m`, sgemrm jucm`m`  

 

:) Igijumt URT imsm RRf := dm` URT tmfu`m` RRf := nmrymwm` dm` hmsm dlntgr, :5, :7, pmsmc 4(:), dm` RR@  Igcmnunm` au`kso pgijumtm` URT imsm RRf := dm` URT tm tmfu`m` fu`m` RRf := nmrymwm` dm` hmsm dlntgr, pmhmn pg`kfmsocm` RRf :5 mtms pg`ygrmfm` hmsm, pg`kfmsocm` pg`kfmsocm ` RRf 4 (:) dmro sgwm tm`mf mtmu jm`ku`m` :5, RRf Jmdm` pmsmc :7, dm` RR@.  :.  Mnu`tm`so Jomym M.  Rgrfotu`km` hmsm dlntgr uiui dm` hmsm dlntgr spgsomcos Igcmnunm` pgrfotu`km` hmsm dlntgr mtms to`dmnm` WKD, GNK, g`dlselpy, ET sem`, IZO, OEW, Tgrmpo Mcgrko, Fgildomcosm, Trgmdiocc, Igdoemc efgen up Igcmnunm` pgrfotu`km` hmsm dlntgr Zl`tkg` dm` Cmjlrmt J. Rgrfotu`km` FRR ljmt =) Igcmnunm` pgrfotu`km` FRR kudm`k o`dun dg`km` igcmnunm` pg`kgegnm` mtms stln mwmc, pgijgcom` jmrm`k, dm` stln s tln mnfor kudm`k o`dun :) Igcmnunm` pgrfotu`km` FRR mpltgn dg`km` igcmnunm` pg`kgegnm` mtms stln mwmc, pgijgcom` jmrm`k, dm` stln mnfor mpltgn 5) Igcmnunm` pgrfotu`km` FRR jmcmo pg`kljmtm` dg`km` igcmnunm` pg`kgegnm` mtms stln mwmc, pgijgcom` jmrm`k, dm` stln mnfor jmcmo pg`kljmtm`

 

4) Igcmnunm` pgrfotu`km` FRR rmdolclko dg`km` igcmnunm` pg`kgegnm` mtms stln mwmc, pgijgcom` jmrm`k, dm` stln mnfor rmdolclko 7) Igcmnunm` pgrfotu`km` FRR cmjlrmt dg`km` igcmnunm` pg`kgegnm` mtms stln mwmc, pgijgcom` jmrm`k, dm` stln mnfor cmjlrmt 1) Igcmnunm` pgrfotu`km` FRR nmimr jgdmf dg`km` igcmnunm` pg`kgegnm` mtms stln mwmc, pgijgcom` jmrm`k, dm` stln mnfor nmimr jgdmf ;) Igcmnunm` pgrfotu`km` FRR kroym em`ton Gstfgr dg`km` igcmnunm` pg`kgegnm` mtms stln mwmc, pgijgcom` jmrm`k, dm` stln mnfor kroym em`ton Gstfgr. E.  Rgrfotu`km` FRR clkoston Igcmnunm` pgrfotu`km` FRR clkoston dg`km` igcmnunm` pg`kgegnm` mtms stln mwmc, pgijgcom` jmrm`k, dm` stln mnfor clkoston D.  Igcmnunm` Rgrfotu`km` cmjm ruko jmcmo pg`kljmtm` / Nco`on Igcmnunm` Rgrfotu`km` cmjm ruko jmcmo pg`kljmtm` / Nco`on u`tun ig`kgtmfuo jmcmo  pg`kljmtm` im`m ym`k pmco`k ig`ku`tu`knm` G.  Igcmnunm` pg`hur`mcm` sgium trm`smnso Nms / Jm`n Ngcumr Igcmnunm` pg`hur`mcm` mtms JNN, JNE, JNO, JNA, JNC, JNJ, JND, JN@, dm` JNG A.  Igcmnunm` o`vg`tmrosmso msgt ZUW Mkfos`m Igdonm Nrlym Igcmnunm` updmtg tgrfmdmp msgt dm` igijgronm` pg`ligrm` pmdm msgt jmru ZUW Mkfos`m Igdonm Nrlym G. CM@DMUM@ FWNWI =. Utm`dmr Mnu`tm`so Ngum`km` pgr = Ugptgijgr :22; :22; :. Rgdlim` Mnu`tm`so Zuimf Zuimf Umnot Umnot @l`- Rgigro`tmf ym`k ym`k dongcumrnm` lcgf Rgrfoipu`m` Zuimf Umnot Ugcuruf O`dl`gsom tmfu` :224

JMJ OO UTM@DMZ NGTG@MKMM@

 

M. NWMCOAONMUO UWIJGZ DM_M IM@WUOM @L

@MIM HMJMTM@

=.

Ngpmcm Mnu`tm`so

jmkom`

:. 5.

Uuj Jmkom` Mnu`tm`so Wiui Uuj Jmkom` Mnu`tm`so  jomym

4.

Utma Mnu`tm`so

7.

Rgijm`tu mnu`tm`so

RG@DODONM @ U= Mnu`tm`so / Im`mhgig`

UGZTOAONMUO

Im`mhgig` Ngum`km` mtmu Mnu`tm`so

U= Mnu`tm`so

Mnu`tm`so

...lrm`k

U= Mnu`tm`so

Mnu`tm`so jomym

…lrm`k

U= Mnu`tm`so / Im`mhgig` UIM

Igimfmio tg`tm`k mnu`tm`so Igimfmio tg`tm`k Dmsmr Mnu`tm`so

…lrm`k

J. DOUTZOJWUO NGTG@MKMM@ @l =.

Nmtgklro UDI Ngpmcm jmkom` Mnu`tm`so

:.

Uuj Jmkom` Mnu`tm`so Wiui Uuj Jmkom` Mnu`tm`so  jomym Utma Mnu`tm`so Rgijm`tu mnu`tm`so

5. 4. 7.

Huicmf

E. RG@KMTWZM@ HMKM [mntu ngrhm do Jmkom` Mnu`tm`so domtur sgjmkmo jgronut 8 Ug`o` ―  Ug`o`  ―  Huimt 8 …  Umjtu 8 .....

JMJ OOO UTM@DMZ AMUOCOTMU

HWICMF NGJWTWFM@ ...lrm`k

…lrm`k

 

M.  DG@MF ZWM@K

J.  UTM@DMZ AMUOCOTMU @l.

Amsocotms

=.

Zum`k Ngpmcm jmkom` Mnu`tm`so Zum`k Ngrhm Mnu`tm`so Zum`k Mrsop Rg`grm`km`

:. 5. 4. @l. =. :. 5. 4. 7. 1.

Rgrmcmtm` Nliputgr Rro`tgr Tgcgpl` Cgimro Mrsop Ighm Ngrhm Nurso ngrhm

;. 6. ?. =2.

Aocco`k emjo`gt @mknms Rmpm` Tucos ME

Huicmf

Huicmf

JMJ OQ TMTM CMNUM@M RGCM_M@M@ =.  Mnu`tm`so Wiui

 

M.  Rg`yusu`m` Cmplrm` Ngum`km` =)  Rg`hur`mcm` Trm`smnso Nms Imsun / Jm`n Imsun Rgtukms Mnu`tm`so uiui ig`dmpmtnm` dlnuig` Nms Imsun dm` Jm`n Imsun dmro Nmsor, ngiudom` igcmnunm` pgigronsmm` dg`km` junto pg`dunu`k trm`smnso. Ugtgcmf sgcgsmo igcmnunm` pgigronsmm`, pgtukms mnu`tm`so igcmnunm` pg`hur`mcm` dg`km` igijgronm` nldg sgsumo dg`km` tgrhmdo`ym trm`smnso nms/ jm`n imsun tgrsgjut 8 JIE, JI_, JIM, JIA, JIC, JIC, JIJ, JI], JID, JI@, JIG, JIM, NNI. Rgtukms Mnu`tm`so  jmkom` pg`hur`mcm` ngiudom` ig`ygrmfnm` dlnuig` ng pgtukms mnu`tm`so jmkom`  pg`ko`putm` prlkrmi. :)  Rg`ko`putm` Ugium Trm`smnso Ngum`km` ng Rrlkrmi Rgtukms mnu`tm`so jmkom` pg`ko`putm` prlkrmi ig`groim sgium hur`mc trm`smnso nms / jm`n imsun dmro pgtukms mnu`tm`so uiui dm` sgium hur`mc trm`smnso nms/ jm`n ngcumr dmro  pgtukms mnu`tm`so jomym. Ugtgcmf igcmnunm` pgigronsmm` dlnuig`, pgtukms Mnu`tm`so ig`ko`put sgium trm`smnso ng dmcmi prlkrmi mnu`tm`so dm` ig`m`dmtm`km`o dlnuig` ym`k tgcmf doo`put ng prlkrmi. 5)  Rgijumtm` Cmplrm` Mntovotms Cmplrm` Ngum`km` Rmdm mnfor pgroldg (dmcmi smtu jucm`), pgtukms mnu`tm`so jmkom` pg`ko`putm` ng prlkrmi mnm` igcmnunm` pg`ko`putm` u`tun hur`mc igilromc, sgnmcokus igcmnunm` pgigronsmm` mtms sgium dlnuig` trm`smnso imsun dm` ngcumr. Rgtukms mnu`tm`so hukm igcmnunm`  pg`kgegnm` dg`km` jmkom` ngum`km` u`tun Futm`k Rgijgcom` Igdos dm` Futm`k Rgijgcom` @l` Igdos sgrtm Routm`k. Ugtgcmf otu Rgtukms mnu`tm`so jmkom` pg`ko`putm` ng  prlkrmi ig`kgpro`t cmplrm` @grmem dm` Cmjm Zuko Zuimf Umnot dm` ig`ygrmfnm` pmdm Uuj jmkom` Mnu`tm`so Wiui u`tun dopgronsm sgemrm ngsgcurufm`. Uuj jmkom` Mnu`tm`so uiui igigronsm Cmplrm` @grmem dm` Cmjm Zuko Zuimf Umnot, dm` honm tgrdmpmt ngsmcmfm` sgkgrm igijgronm` nlrgnso sgfo`kkm pgtukms mnu`tm`so dmpmt igijgtucnm` dm` igijgronm` cmplrm` rgvoso. Ngiudom` Uuj jmkom` Mnu`tm`so uiui mnm` igijumt Cmplrm` Mntovotms cmplrm` ngum`km` ym`k jgroso Cmjm Zuko dm` @grmem ZUW Mkfos`m Igdonm Nrlym 4)  Rgijumtm` Cmplrm` M`mcosm Zmsol Uuj jmkom` Mnu`tm`so mnm` igcmnunm` m`mcosm cmplrm` ngum`km` ruimf smnot dg`km` Zmsol. Mdmpu` Zmsol ym`k doku`mnm` u`tun prlsgs m`mcosm cmplrm` Ngum`km` mdmcmf 8 Eurrg`t Zmtol, Emsf Zmtol, ]uoen Zmtol, Tltmc Dgjt tl Gquoty Zmtol, Tltmc Dgjt tl Tltmc Empotmc Mssgts, Tltmc Mssgts Tur`lvgr, [lrno`k Empotmc Tur`lvgr, Krlss Rrlaot Imrko`, Lpgrmto`k O`elig Zmtol, Lpgrmto`k Zmtol, @gt Rrlaot Imrko`, Gmr`o`k Rlwgr la Tltmc  O`vgstig`t, @gt Gmr`o`k Rlwgr Zmtol (ZLO). (ZLO). Mdmpu` pg`hgcmsm` mtms imso`k-imso`k rmsol  jgsgrtm ruius`ym dmpmt docofmt pmdm tmjcg sgjmkmo jgronut 8

 

O. ZMTOL CONWODOTMU

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E ur r g`t Zmt ol

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Mn t ov m C m`e m r

Ugt om p Zp fut m`k cm`e mr dohm io` lcgf mn t ov m cm`e mr Zp.

Futm`k Cm`emr :.

E ms f Zmt ol

9

Nms + Gagn

Ugt om p Zp fut m`k cm`e mr dohm io` lcgf n ms Zp.

Futm`k Cm`emr 5.

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9

Mn t ov m C m`e mr - Rgr s gdomm `

Ugt om p Zp fut m`k cm`e mr do dohm io` lcgf mn t ov m cm`e mr

Fut m `k C m `e mr

(documr pgr s gdomm`)

Fut. t.ccm` m`e em mrr + F Fu ut. Hn R Rm` m`hhm` m`k k

Zp dm dmro ro sgto sgtomp mp ildmc ldmc sg sg` `doro ig`hmdo mdo hmi hmio`m` futm` tm`k k

OO. ZMTOL CGQGZMKG

=.

Tlt ltmc mc Dg Dgj jt tl Gq Gqu u oty oty

9

Zmt ol :.

Tlt ltmc mc Dg Dgj jt tl tl Tltmc ltmc

Ildm c Ug`dor o 9

E mpot m c Ms s gt s

Fut. t.ccm` m`e em mrr + Fut. Hn Rm` m`hhm` m`k k

Zp dmro sg sgto tomp mp Zp mnto mntovm vm doku` ku`mnm` mnm` u`tun tun ig`hmio` futm` tm`k k

Huicmf Mn t ov m

OOO. ZMTOL MNTOQOTMU

=.

:.

Tlt mc Ms s gt s Tur `lv gr

9

[ lr lr n noo`k Empot mc mc Tur `l `lv g 9

Rg`humcm` @gt t l

Ugt om om p Zp mn t ov ov m s gcmim s gt mfu` ig`k fms ocn m` pg`dmpmt m` m`

Huicmf Mn t ov m

s gjgs mr Zp.

Rg`humcm` @gt ttl l

Dm`m y m` m`k t gr gr tm tm`mi dmcmi ildmc n gr hm hm jgr pu put mr mr rm rm t mm-r mt mt m

Mntovm Mnto vm Cm`emr - Futm`k Futm`k Cm`emr Cm`emr dmcmi sgtmfu sgtmfu` ` OQ. ZMTOL RZLAOTMJOCOTMU

=.

Kr ls ls s Rr la laot Imr k koo`

9

Rg`humcm` @gt ttl l - FRR

Ugt om om p Zp pg`humcm` ig`k fms ocn m` cmjm jr ut ut l Zp

Rg`humcm` Rg`humc m` @gt tl :.

5.

Lp pg grmto rmto`k O`e O`e li lig Zmto mtol l 9

L pgr m t o`k Zmt ol

9

Rg` h. h. @gttl @gttl - FRR - Jo. Mdi

Ugtomp tomp Zp pg `h `humcm` ig`kfms kfmsoocnm` nm`

Rg`humcm` @gt t l

cmjm lpgr m s o Zp

FRR + Jo. Mdi & Wiui

Ugt om p Zp pg`humcm` igipu`y mo jomy m lpgr ms o Zp

Rg`humcm` Rg`humc m` @gt tl

7)  Rgijumtm` Cmplrm` Jomym Jgsmr Rgtukms Mnu`tm`so Jomym mnm` igigronsm trm`smnso ngcumr dm` ig`dlnuig`tmsonm` nwotm`so ym`k jgr`ocmo jgsmr dm` pmdm mnfor pgroldg (dmcmi smtu jucm`) mnm` ig`ygrmfnm``ym pmdm pgtukms mnu`tm`so uiui. Ngiudom` pgtukms mnu`tm`so uiui mnm` igcmnunm` pgigronsmm` m`tmrm prlkrmi dg`km` nwotm`so aoson dm` igijumt Cmplrm` Jomym Jgsmr Zuimf Umnot sgjmkmo mcmt nl`trlc dm` gvmcumso mtms pg`kgcumrm`-pg`kgcumrm` ruimf smnot ym`k jgr`ocmo jgsmr. 1)  Rgijumtm` Cmplrm` Krmtos dm` Rltl`km` Rgtukms mnu`tm`so uiui ig`kmijoc dmtm dmro prlsgs tmronm` prlkrmi u`tun krmtos dm`  pltl`km` _NN, _JRI, Rur`m Tukms, dm` KNIO. Ngiudom` pgtukms mnu`tm`so uiui mnm` igcmnunm` nrlsegn dg`km` jmkom` pgrsl`mcom (UDI), sgtgcmf eleln imnm pgtukms mnu`tm`so uiui sgkgrm igijumt cmplrm` krmtos dm` pltl`km` ngiudom` dosgrmfnm` pmdm Uuj jmkom` Mnu`tm`so Wiui u`tun docmnunm` pgigronsmm` dg`km` prlkrmi Mnu`tm`so ;)  Rgijumtm` Cmplrm` Futm`k Rgijgcom` Igdos dm` Rgijgcom` @l` Igdos Rgtukms mnu`tm`so uiui jmkom` pg`ko`putm` hur`mc ng prlkrmi sgtgcmf sgcgsmo igcmnunm` igcm nunm` nrlsegn dg`km` jmkom` ngum`km` mnm` igijumt cmplrm` Futm`k Rgijgcom` Igdos dm` Futm`k pgijgcom` @l` Igdos dm` ig`ygrmfnm` ngpmdm Uuj jmkom` Mnu`tm`so Wiui u`tun docmnunm` pgigronsmm`. Cmplrm` Futm`k Rgijgcom` Igdos dm` Futm`k pgijgcom`  @l` Igdos tgrsgjut mnm` doku`mnm` sgjmkmo cmiporm` dmcmi dmcmi Cmplrm` Ngum`km`. 6)  Rgijumtm` Cmplrm` RT Mkfos`m Eg`trm Igdonm

 

 

Uuj jmkom` mnu`tm`so uiui igijumt Cmplrm` RT Mkfos`m Eg`trm Igdonm Ngsghmftgrmm` ym`k jgroso cmplrm` @gemrm, Cmjm ruko, dm` hukm jomym lvgrfgmd sgsumo alrimt ym`k doio`tm lcgf RT ?)  Rgijumtm` Cmplrm` Utmtus Zgplrt Uuj jmkom` Mnu`tm`so uiui mnm` igijumt Cmplrm` Utmtus Zgplrt u`tun igipgrnormnm`  jgjm` pmhmn ym`k imsof fmrus dojmymr lcgf Zuimf Umnot pmdm mnfor pgroldg pmhmn, sgrtm s grtm igipgrfotu`knm` mclnmso pgijgcom` mntovm dm` pg`kgijm`km` ruimf smnot dmcmi smtu tmfu` cmplrm` ngum`km`. J.  Rgijumtm` Cmplrm` Rmhmn =)  Rgijumtm` Junto Rltl`k RRf :=, :5, 4 (:)

  Rgtukms Mnu`tm`so uiui jmkom` pmhmn mnm` ig`dmpmtnm` dmtm rgnmp pgiltl`km`



 pmhmn u`tun hmsm dlntgr uiui dm` spgsomcos dmro pgtukms mnu`tm`so jomym. Rgtukms mnu`tm`so uiui igigronsm pltl`km` ppf := mtms hmsm dlntgr dg`km` tmroa pmsmc =;, ngiudom` igijumt junto pltl`k ppf := mtms hmsm dlntgr

  Rgtukms mnu`tm`so uiui uiui jmkom` pmhmn igijumt junto pltl`k RRf :5 u`tun sgtomp



 pg`ygrmfm` hmsm dm` junto pltl`k RRf ps 4(:) u`tun sgwm tm`mf mtmu j jm`ku`m` m`ku`m` :)  Rgijumtm` UUR Rpf ps :=, Rpf :5, Rpf 4(:), Rpf :7 Rgtukms mnu`tm`so uiui jmkom` pmhmn igijumt junto sgtlrm` pmhmn (UUR) u`tun RRf pmsmc :=, :5, 4(:), dm` :7 sgjgcui tm`kkmc =2 sgtomp jucm``ym. Rgtukms mnu`tm`so uiui jmkom`  pmhmn igijumt junto sgtlrm` pmhmn RR@ sgjgcui sgjgcui tm`kkmc =7 sgtomp jucm``ym. 5)  Igijumt URT Imsm RRf :=, :5,:7,ps 4 (:), RR@

  Dmro junto pltl`k ppf ppf :=, :5, ps 4(: 4(:)) nmrymwm` dm` hmsm dlntgr tgrsgjut, imnm p pgtukms gtukms



mnu`tm`so uiui igijumt URT imsm RRf ps := dm` docmplrnm` pmco`k cmijmt tkc :2 Ugtomp jucm``ym igijumt URT imsm RRf pmsmc :? u u`tun `tun docmplrnm` ng NRR   Rgtukms mnu`tm`so uiui igijumt



 pmco`k cmijmt pmdm mnfor jucm` mproc sgtomp tmfu``ym. tmfu``ym.

  Rgtukms mnu`tm`so uiui jmkom` pmhmn igipgrlcgf rgnmp mtms Rmhmn dmro Rgijgcom`



Igdos (RR@ Imsunm`) dm` igipgrlcgf dmtm lcmfm` dmro pgtukms mnu`tm`so jomym u`tun RR@ Ngcumr. Rgtukms mnu`tm`so uiui jmkom` pmhmn mnm` igijumt cmplrm` RR@ dm` docmplrnm` pmco`k cmijmt tkc 52 sgtomp jucm``ym :.  Mnu`tm`so Jomym M.  Rgrfotu`km` Hmsm Dlntgr dm` Hmsm Dlntgr Upgsomcos Rgtukms Mnu`tm`so jomym jmkom` pg`kgegnm` hmsm dlntgr rmwmt hmcm` igigronsm hmsm dlntgr mtms WKD, GNK, G`dlselpy, ET Uem`, IZO, OEW, Tgrmpo Mcgrko, Fgildomcosm, Trgmdiocc, IEW, Zmdolclko, Cmjlrmtlroui, Kozo, Koko, Rsonlclk, hmsm dlntgr tmiu dm` hmsm dlntgr tgtmp dmro @ltm Rgcmym`m`. Ugdm`knm` pgtukms mnu`tm`so jomym jmkom` pg`kgegnm` hmsm dlntgr rmwmt o`mp igcmnunm` pg`kgegnm` cgijmr joru nu`o`k rmwmt o`mp dg`km` prlkrmi, ngiudom` igijumt cmplrm` hmsm dlntgr spgsomcos dm` hmsm dlntgr uiui. J.  Rgrfotu`km` FRR Ljmt =)  Rgrfotu`km` FRR Kudm`k O`dun Rgtukms mnu`tm`so jomym igigronsm amntur dm` junto pg`groimm` jmrm`k dmro kudm`k o`dun, ngiudom` ig`ygrmfnm` ng jmkom` ngum`km`. Ugcm`hut`ym pmdm mnfor jucm` pgtukms mnu`tm`so jomym igigronsm pgijgcom` prlkrmi dg`km` pgijgcom` vgrso ngum`km`, sgtgcmf

 

dmtm pgijgcom` eleln, pgtukms mnu`tm`so jomym mnm` igio`tm dmtm pg`humcm` kudm`k o`dun dmro GDR, sgtgcmf otu mnm` docmnunm` pgrfotu`km` FRR u`tun Kudm`k O`dun. :)  Rgrfotu`km` FRR Mplton Rgtukms mplton mnm` igijgronm` o`alrimso dmtm eclso`k pmdm jmkom` GDR dm` ngiudom` mnm` docmnunm` pgigronsmm` aoson jmrm`k dojm`do`knm` dg`km` dmtm prlkrmi mplton. Ugtgcmf dmtm pgijgcom` dm` pg`humcm` mplton jg`mr, pgtukms mpltgn mnm` ig`ygrmfnm` dmtm stln ljmt pmdm pgtukms mnu`tm`so Jomym sgjmkmo sgjm kmo dmsmr u`tun igcmnunm` prlsgs pg`klcmfm` FRR Mplton 5)  Rgrfotu`km` FRR Jmcmo Rg`kljmtm` Ugtomp mwmc jucm` pgtukms mnu`tm`so jomym mnm` ig`dmpmt cmplrm` dmro Jmcmo Rg`kljmtm` (Imrdo [ojlwl, Imrdo Wtmim, Imrdo @ukrmfm dm` Imrdo [mcuym) ig`kg`mo pgimnmom` ljmt Jmcmo pg`kljmtm`, sgcm`hut`ym pgtukms mnu`tm`so jomym mnm` igigronsm pg`kgcumrm` ljmt dmro kudm`k o`dun ng Jmcmo pg`kljmtm` tgrsgjut mpmnmf sudmf sgsumo dg`km` cmplrm`  pgijgcom` Jmcmo Jmcmo pg`kljmtm`. pg`kljmtm`. Honm tgrdmpmt sgcosof, pgtukms mnu`tm`so jomym jomym mnm` igcmnunm` nl`aorimso dg`km` pofmn jmcmo pg`kljmtm`, sgtgcmf dmtm jg`mr imnm sgcm`hut`ym pgtukms mnu`tm`so jomym mnm` igcmnunm` prlsgs pg`klcmfm` FRR Jmcmo Rg`kljmtm` 4)  Rgrfotu`km` FRR Zmdolclko Ugtomp mnfor jucm` pgtukms mnu`tm`so jomym igcmnunm` pgigronsmm` aoson tgrfmdmp stlen rmdolclko, ngiudom` pgtukms rmdolclko ig`ygrmfnm` cmplrm` stlen ljmt pmdm pgtukms mnu`tm`so jomym. Ugcm`hut`ym pgtukms mnu`tm`so jomym mnm` igigronsm pg`kgcumrm` kudm`k o`dun u`tun jmkom` rmdolclko mpmnmf sgsumo dg`km` dmtm pgijgcom` rmdolclko. Honm dmtm sudmf sgsumo imnm pgtukms mnu`tm`so jomym mnm` igiprlsgs FRR jmkom` Zmdolclko 7)  Rgrfotu`km` FRR Nmimr Jgdmf Ugtomp mnfor jucm` pgtukms jmkom` nmimr jgdmf ig`ygrmfnm` cmplrm` stlen ngpmdm pgtukms mnu`tm`so jomym. Rgtukms mnu`tm`so jomym ngiudom` igigronsm smcdl mwmc, pgijgcom`  jmrm`k dmro kudm`k o`dun, pgimnmom` jmrm`k dm` smcdl mnfor u`tun pgrfotu`km` FRR Nmimr Jgdmf. 1)  Rgrfotu`km` FRR Kroym Em`ton Gstfgr Ugtomp mnfor jucm` jmkom` URO igcmnunm` pgigronsmm` aoson stln ljmt jgrsmim pgtukms Kroym Em`ton Gstfgr, dm` ig`ygrmfnm` cmplrm` ngpmdm pgtukms mnu`tm`so jomym. Ugcm`hut`ym pgtukms mnu`tm`so jomym mnm` igigronsm smcdl mwmc, pgijgcom` dmro kudm`k o`dun, pgimnmom` stlen dm` smcdl mnfor dmcmi rm`knm pgijumtm` FRR Kroym Kro ym Em`ton Gstfgr ;)  Rgrfotu`km` FRR Clkoston Rgtukms mnu`tm`so uiui igigronsm Rgijgcom` jmrm`k Clkoston m`tmrm pgrio`tmm` dg`km`  junto pg`groimm` jmrm`k, honm tgrhmdo ngtodmnelelnm` imnm pgtukms mnu`tm`so uiui mnm` ig`knl`aorimso dg`km` jmkom` clkoston sgfo`kkm docmnunm` pgrujmfm` dmtm pmdm prlkrmi. Rgijm`tu mnu`tm`so uiui mnm` igcmnunm` pgigronsmm` tgrfmdmp pg`kgcumrm` clkoston m`tmrm pgrio`tmm` jmrm`k dmro rum`km` dg`km` junto pgkgcumrm` jmrm`k dmro clkoston. Rmdm mnfor jucm` pgtukms GDR mnm` igijgronm` dmtm pg`groimm` clkoston ym`k tgrdoro dmro  pgijgcom` ym`k cm`ksu`k ig`hmdo jgjm` (`l` stlen) dm` pgijgcom` stlen sgrtm dmtm  pg`kgcumrm` stlen clkoston. Dmro Rg`groimm` clkoston `l` stlen dm` pg`kgcumrm` clkoston tgrsgjut mnm` dojgronm` nldg jgjm` ym`k sgsumo sgjmkmo FRR Clkoston 6)  Igcmnunm` Rgrfotu`km` Cmjm Zuko Jmcmo Rg`kljmtm`

 

Rgtukms mnu`tm`so jomym igcmnunm` pgrfotu`km` cmjm ruko jmcmo pg`kljmtm` u`tun ig`kgtmfuo jmcmo pg`kljmtm` im`m ym`k pmco`k ig`ku`tu`knm`, sgrtm ig`kgvmcumso sgtomp  jmcmo pg`kljmtm` ym`k mdm sgtomp pgroldg. ?)  Igcmnunm` pg`hur`mcm` mtms trm`smnso nms/Jm`n Ngcumr Rgtukms mnu`tm`so jomym ig`dmpmtnm` dlnuig` dmro nmsor u`tun pg`kgcumrm` nms dm` jm`n, ngiudom` igijgronm` nldg (igcmnunm` pg`hur`mcm`) mtms tgrhmdo`ym trm`smnso 8 NNN ,JNE, JNO, JNA, JNJ, JND, JN@ dm` JNG. Ugcm`hut`ym Ug cm`hut`ym pgtukms jmkom` mnu`tm`so jomym mnm` ig`ygrmfnm` pmdm pgtukms mnu`tm`so uiui jmkom` pg`ko`putm` hur`mc ng prlkrmi. =2)  Igcmnunm` O`vg`tmrosmso Msgt ZUW Mkfos`m Igdonm Nrlym Rgtukms mnu`tm`so ig`groim dmtm o`vg`tmros dmro rum`k pgrmwmtm` ngiudom` mnm` doelelnnm` dg`km` prlkrmi pgijgcom` `l` igdos dm` dmro prlkrmi mnu`tm`so, u`tun o`vg`tmros jmru mnm` dojgronm` Cmjgc jgr`lilr ngiudom` pgtukms mnu`tm`so igcmnunm`  pg`gipgcm` cmjgc tgrsgjut pmdm jmrm`k jgrsmim dg`km` pgtukms o`vg`tmros dmro rum`k  pgrmwmtm`. W`tun iutmso msgt, pgtukms pgtukms mnu`tm`so ig`groim dmtm dmro jmkom` Umrm`m Rrmsmrm ngiudom` igcmnunm` updmtg pmdm pg`emtmtm` mntovm

JMJ Q CLKOUTON M. NGJWTWFM@ MCMT TWCOU NM@TLZ

 

Rgig`ufm` mnm` ngjutufm` mcmt tucos nm`tlr dm` egtmnm` dmpmt dopgrlcgf dmro Jmkom` Kudm`k @l` Igdos, dg`km` ig`kku`mnm` alri ym`k tgrsgdom ymotu Alri Rgrio`tmm` Jmrm`k. Rgrio`tmm` jmrm`k ng Jmkom` Kudm`k Igdos dmpmt docmnsm`mnm` pmdm fmro 8 =.  Ug`o`, mcmt tucos nm`tlr :.  Zmju, ngjutufm` jmrm`k pmdmt 5.  Huimt, ngjutufm` jmrm`k emor Rgrio`tmm` jmrm`k ng Jmkom` Kudm`k @l` Igdos fmrus dongtmfuo Uuj jmkom` tgrnmot. W`tun pgig`ufm` ngjutufm` jmrm`k do Kudm`k @l` Igdos dg`km` `ocmo `lio`mc Zp. 5.222.222,22 ( tokm hutm rupomf ) fmrus ig`dmpmt pgrsgtuhum` dmro Dorgntur tgrnmot. J. NL@UWIUO Rgig`ufm` ngjutufm` u`tun nl`suiso nmrymwm` dopgrlcgf dmro Jmkom` Kozo Nmrymwm`. Rgrio`tmm` ngjutufm` nl`suiso u`tun rmpmt dopgrlcgf dmro Jmkom` Kozo Nmrymwm` dg`km` Alri Rgrio`tmm` Jmrm`k dg`km` dosgrtmo hmdwmc, tgipmt dm` huicmf pgsgrtm rmpmt. Mpmjocm mdm nu`hu`km` dmro pofmn cumr, iosmc`ym dmro nm`tlr pmhmn, mudotlr, cgijmkm survgy imnm prlsgdur ym`k docmnunm` smim. E. RZLUGDWZ RGZIO@TMM@ =. RGZIO@TMM@ NG KWDM@K @L@ IGDOU Rrlsgdur pgrio`tmm` jmrm`k ng Jmkom` Rgijgcom` @l` Igdos mdmcmf sumtu pgrio`tmm` mcmt tucos nm`tlr dm` jmrm`k-jmrm`k cmo` ym`k doku`mnm` sgjmkmo amsocotms pg`u`hm`k jmko jmkom` Mnu`tm`so, dm` dojumt lcgf stma Mnu`tm`so dm` dongtmfuo lcgf Uuj Jmkom` dm` Ngpmcm jmkom` Mnu`tm`so dm` dosgrmfnm` ng Jmkom` Kudm`k @l` Igdos. Mdmpu` prlsgdur`ym mdmcmf sgjmkmo jgronut 8 m.  Utma Mnu`tm`so ig`ko`put ng prlkrmi pgrio`tmm` jmrm`k Jmkom` Kudm`k @l` Igdos ngpgrcum` mcmt tucos nm`tlr ym`k dojutufnm` u`tun pgcmym`m` tgrfmdmp nmrymwm` pmdm alriucor pgrio`tmm` jmrm`k rm`knmp :.  j.  Alriucor pgrio`tmm` dojgronm` pmdm pgtukms Jmkom` Kudm`k @l` Igdos u`tun docmnunm`

 pg`dmtmm`. Ugjmkmo junto pg`kmijocm` imnm alriucor rm`knmp = (smtu) dosgrmfnm` ng  jmkom` Jmkom` Kudm`k @l` Igdos u`tun pg`kmijocm` pg`kmijocm` jmrm`k, sgdm`knm` rm`knmp : (dum) dosoipm` sgjmkmo mrsop. :. RGZIO@TMM@ NG UGNUO KOXO NMZ_M[M@ Rrlsgdur pgrio`tmm` ng Ugnso Kozo Nmrymwm` mdmcmf sumtu pgrio`tmm` nl`suiso u`tun  pgcmym`m` pmdm smmt mdm`ym rmpmt dm` nu`hu`km` dmro pofmn cumr cumr,, dojumt lcgf Utma Mnu`tm`so dm` dosgrmfnm` ng Ugnso Kozo Nmrymwm` u`tun dmpmt dojgronm` nl`suiso sgsumo pgrio`tmm` dm` stm`dmr ym`k tgcmf dotgtmpnm`. Mdmpu` prlsgdur`ym sgjmkmo jgronut 8 m.  Utma Mnu`tm`so ig`emtmt ngpgrcum` nl`suiso ym`k dopgrcunm` u`tun rmpmt dm` nu`hu`km`  pmdm alriucor pgrio`tmm` rm`knmp : ( dum dum )  j.  Alriucor tgrsgjut dojgronm` pmdm pgtukms Jmkom` Kozo Nmrymwm` u`tun docmnunm`

 pg`dmtmm`. Rgtukms Ugnso Kozo Nmrymwm` mnm` ig`km`tmrnm` nl`suiso ng jmkom` Mnu`tm`so sgsumo dg`km` huicmf pgrio`tmm` pmdm tm`kkmc ym`k tgcmf dotg`tunm`.

 

 

JMJ QO NGUGCMIMTM@ RMUOG@

Jmkom` Mnu`tm`so ZUW Mkfos`m Igdonm Nrlym igipu`ymo pgrm` dmcmi ig`o`knmtnm` ngsgcmimtm` pmsog` do ruimf smnot dg`km` ig`konuto prlkrmi 1 smsmrm` ngsgcmimtm` pmsog` pmsog ` ym`k dotgrmpnm` lcgf ZUW Mkfos`m Igdonm Nrlym , ymotu 8

 

=.  :.  5.  4.  7.  1. 

Ngtgpmtm` odg`toaonmso pmsog` Rg`o`knmtm` nliu`onmso ym`k gagntoa Rg`o`knmtm` ngmim`m` ljmt ym`k pgrcu dowmspmdmo ( FMI ) Ngpmstom` tgpmt ―  tgpmt ―  clnmso,  clnmso, tgpmt ―  tgpmt ―  prlsgdur,  prlsgdur, tgpmt pmsog` lpgrmso Rg`kurm`km` rgsonl o`agnso tgrnmot pgcmym`m` ngsgfmtm` Rg`kurm`km` rgsonl pmsog` hmtuf

JMJ QOO NGUGCMIMTM@ NGZHM

M.  RG@M@KM@M@ NGEGCMNMM@ NGZHM  Ngegcmnmm` ngrhm do so`o mdmcmf ngegcmnmm` ym`k tgrhmdo smmt nmrymwm` jgrm`knmt dmro ruimf ng tgipmt ngrhm, nghmdom` do tgipmt ngrhm, dm` dmcmi pgrhmcm`m` dmro tgipmt ngrhm ng ruimf

 

dg`km` rutg ym`k smim. Jocm tgrhmdo ngegcmnmm` ngrhm, nmrymwm` ym`k jgrsm`knutm` / ngcumrkm nmrymwm` / rgnm` ngrhm igcmplrnm` ngpmdm suj jmkom` tgrnmot u`tun sgtgrus`ym docmplrnm` ng Jmkom` UDI pmco`k cmijmt dmcmi wmntu : x :4 hmi. Rg`m`km`m` ngegcmnmm` mnojmt ngrhm docmnunm` do WKD ZUW Mkfos`m Igdonm Nrlym. Mpmjocm ngegcmnmm` tgrhmdo do cumr ZUW Mkfos`m Igdonm Nrlym imnm pg`m`km`m` dmpmt docmnunm` do amsocotms ngsgfmtm` tgrdgnmt u`tun sgcm`hut`ym dotm`km`o mtmu doruhun ng ZUW Mkfos`m Igdonm Nrlym. J.  RG@KKW@MM@ MCMT RGCO@DW@K DOZO

Mcmt pgco`du`k doro ym`k doku`mnm` lcgf jmkom` Mnu`tm`so mdmcmf imsngr. Imsngr jomsm`ym doku`mnm` smmt prlsgs aocg-o`k dlnuig`, ig`ko`kmt dlnuig` ym`k mdm do Mnu`tm`so mdmcmf dlnuig` cmim ym`k ngiu`kno`m` jgsmr ig`km`du`k dgju. E.  RZLKZMI RGIGZONUMM@ NGUGFMTM@

=.  Rgigronsmm` ngsgfmtm` prmngrhm Igrupmnm` pgigronsmm` ngsgfmtm` ym`k docmnunm` sgjgcui nmrymwm` jgngrhm do ZUW Mkfos`m Igdonm Nrlym igcoputo 8 pgigronsmm` aoson, pgigronsmm` dmrmf ruto`, pgigronsmm` uro`g ruto`, pgigronsmm` noiom dmrmf, ngfmiocm` (nfusus wm`otm), GNK, rl`tkg` altl tflrmx. :.  Rgigronsmm` ngsgfmtm` jgrnmcm Igrupmnm` pgigronsmm` ngsgfmtm` ym`k docmnunm` sgtgcmf nmrymwm` jgrkmju`k dg`km` ZUW Mkfos`m Igdonm Nrlym docmnunm` sgemrm jgrnmcm = (smtu) tmfu` sgnmco dg`km` tuhum` u`tun igipgrtmfm`nm` dgrmhmt ngsgfmtm` ym`k sgto`kko  ―   to`kko`ym. Hg`os pgigronsmm`  jgrnmcm dosgsumonm` dg`km` hg`os hmjmtm` dm` nl`doso rum`k ngrhm. 5.  Rgigronsmm` ngsgfmtm` mnfor imsm ngrhm Igrupmnm` pgigronsmm` ym`k docmnunm` sgjgcui nmrymwm` pur`m tukms. 4.  Rgigcofmrmm` ngsgfmtm` nmrymwm` Igrupmnm` pgigronsmm`, pg`kljmtm`, dm` pgrmwmtm` ngsgfmtm` jmko nmrymwm` ym`k sgdm`k smnot.

JMJ QOOO RG@KG@DMCOM@ RG@KG@DMCOM @ IWTW

Jmkom` Mnu`tm`so ZUW Mkfos`m Mkfos`m Igdonm Nrlym Nrlym igcmnsm`mnm` prlkrmi pg`kg`dmcom` iutu iutu ymotu 8 =.  Rg`dodonm` dm` Rgcmtofm`

 

M.  Rgcmnsm`mm` Im`dmtlry Trmo`o`k -  Jmsoe Coag Uupplrt -  N5 -  RRO & Fm`d Fykog`g -  Rmtog`t Umagty

 

--  Eustligr Ugrvoeg Iutu J.  Rg`dodonm` jgrngcm`hutm` :.  Umsmrm` iutu m.  Ngtgpmtm` wmntu pg`ygcgsmom` cmplrm` ngum`km` jucm`m` ruimf smnot  j.  Ngtgpmtm` pgrfotu`km` cmplrm` FRR jucm`m` Zuimf Umnot

MJUTZMNUO DMTM O@DONMTLZ IWTW JMKOM@ MNW@TM@UO WIWI Huduc O`donmtlr 

8  Ngtgpmtm` wmntu pg`ygcgsmom` cmplrm` ngum`km` jucm`m` ruimf smnot

 

Dgao`oso Lpgrmsol`mc 

8  Rg`ygcgsmom` Cmplrm` Ngum`km` (`grmem, cmjm ruko, emsfaclw) imnsoiui tm`kkmc =7 jucm` jgronut`ym

Jmkom`/W`ot 

8  Mnu`tm`so Wiui

Rgrsl` O` Efmrkg 

8  Ngpmcm Jmkom` Mnu`tm`so Mnu`tm`so  

Ngjohmnm` Iutu 

8  Gaosog`so

Zmsol`mcosmso 

8  Ngtgrcmijmtm` Cmplrm` ngum`km` jucm`m` dmpmt ig`kfmijmt  pg`kmijocm` ngputusm` im`mhgig`

Alriucm Nmcnucmso 

8  Huicmf cmplrm` ngum`km` ym`k sgcgsmo sgtomp tm`kkmc =7 sgtomp  jucm` x =22 %

@uigrmtlr  

8  Huicmf cmpl cmplrm` rm` ngum`km` ngum`km` ym`k ym`k sgcgsmo sgtomp tm`kkmc =7 sgtomp

Dg`lio`mtlr 

8  Huicmf cmplrm` ngum`km` sgtomp tmfu`

Nrotgrom o`ncuso 

8  Cmplrm` Ngum`km`

Nrotgrom Gnsncuso 

8  Cmplrm` sgcmo` Cmplrm` Ngum`km` 

Igtldlclko Rg`kuipucm` Igtldlclko dmtm 

8 

Topg Rg`kunurm` 

8  Utruntur (o`doemtlr dotgtmpnm` mtms rgspl` toig sumtu pgcmplrm`)  

Uuijgr Dmtm 

8  JNI(Junto Nms Imsun), JNN (Junto Nms Ngcumr), JJN (Junto Jm`n ngcumr), JJI (Junto Jm`n Imsun)  Imsun)  

[mntu Rgcmplrm` 

8  Tm`kkmc =7 jucm` jgronut`ym 

Argnug`so Rgcmplrm` 

8  Tmfu`m` 

Tmrkgt No`grhm 

8  ?2%

Huicmf Umipgc  Mrgm Il`otlro`k 

8  Tltmc plpucmso 8  Mnu`tm`so ZU  8  Rgdlim` Rgcmym`m` Mnu`tm`so ZUW Mkfos`m Igdonm Nrlym8 Nrlym8

Zgagrg`so  

El`eurrg`t (sgcmim pgroldg pgroldg jgrhmcm`) 

MJUTZMNUO DMTM O@DONMTLZ IWTW JMKOM@ MNW@TM@UO JOM_M Huduc O`donmtlr 

8 

Ngtgpmtm` pgrfotu`km` cmplrm` FRR jucm`m` Zuimf Umnot

 

Dgao`oso Lpgrmsol`mc 

Jmkom`/W`ot 

8  Rg`ygcgsmom` pgrfotu`km` FRR 8 Kudm`k O`dun, Mplton, Cmjlrmt, ZL, Nmimr Jgdmf, Jmcmo Rg`kljmtm` (jm`ksro, Hgnucl, Nrmdg`m`, [gcmfm`) , Kroym Em`ton Gstgr, dm` FRR Rgijgcom` @l` Igdos sgemrm tgpmt dm` sgjgcui tkc =5 sgtomp  jucm``ym

Rgrsl` O` Efmrkg 

8  Mnu`tm`so Jomym  Jomym  8  Ngpmcm Jmkom` Mnu`tm`so 

Ngjohmnm` Iutu 

8  Gaosog`so

Zmsol`mcosmso 

Alriucm Nmcnucmso 

8  Ngtgrcmijmtm` pgijumtm` cmplrm` FRR dmpmt igipg`kmrufo ig ipg`kmrufo Ngtgrcmijmtm` Cmplrm` Ngum`km` u`tun pg`kmijocm` ngputusm` im`mhgromc 8  Huicmf cmplrm` FRR jucm`m` ym`k dofotu`k tgpmt wmntu x =22 %

@uigrmtlr  

8  Huicmf cmplrm` FRR jucm`m` ym`k dofotu`k tgpmt wmntu dmcmi =

Dg`lio`mtlr 

8  Huicmf cmplrm` FRR dmcmi = tmfu`

Nrotgrom o`ncuso 

8  Rgrfotu`km` 8 Kudm`k O`dun, Mplton, ZL, Nmimr , Jgdmf, JmcmoFRR Rg`kljmtm` (Jm`ksro, Hgnucl, Cmjlrmt, Nrmdg`m`, [gcmfm`)

Nrotgrom Gnsncuso 

Kroym Em`ton Gstgr, dm` FRR Rgijgcom` @l` Igdos 8  -

Igtldlclko Rg`kuipucm` Igtldlclko dmtm 

8 

Topg Rg`kunurm` 

8  Utruntur (o`doemtlr dotgtmpnm` mtms rgspl` toig sumtu pgcmplrm`)  

Uuijgr Dmtm 

8  Cmplrm` dmro Kudm`k, Mplton, Cmjlrmt, ZL, nmimr Jgdmf, JRJR, KEG, Tmronm` dmtm GDR  

[mntu Rgcmplrm` 

8  Tm`kkmc =5 jucm` jgronut`ym 

Argnug`so Rgcmplrm` 

8  Tmfu`m` 

Tmrkgt No`grhm 

8  ?2%

Huicmf Umipgc 

8  Tltmc plpucmso

Mrgm Il`otlro`k 

8  Mnu`tm`so Zuimf Umnot

Zgagrg`so  

8  Rgdlim` Rgcmym`m` Mnu`tm`so ZUW Mkfos`m` Igdonm Nrlym  Nrlym   ::W:.

El`eurrg`t (sgcmim pgroldg pgroldg jgrhmcm`)

JMJ OV RG@WTWR

 

Dg`km` dotgtmpnm``ym Rgdlim` Rgcmym`m` Jmkom` Mnu`tm`so ZUW Mkfos`m Igdonm Nrlym dofmrmpnm` pg`kgclcmm` dm` pgcmym`m` Jmkom` Mnu`tm`so dmpmt jgrhmcm` dg`km` jmon, sgfo`kkm ig`dunu`k tgrempmo`ym pgcmym`m` ym`k gagntoa, gaosog`, dm` dmpmt dmpmt dopgrtm`kku`k hmwmjnm` vmcodotms m`knm ― m`knm m`knm cmplrm` ngum`km` ym`k tgrsmho dodmcmi`ym.

Dotgtmpnm` do Nrlym Rmdm tm`kkc 8 Dorgntur Wtmim

dr. Zmfimt Jmsuno