Pelaporan Keuangan Dan Standar Akuntansi

 

XNLFXA[FD MN^FDJFD GFD YWFDGF[ FM^DWFDY@

6. Xndjnrt Xndjnrt`fd `fd gfd gfd Yucknr Yucknr Ytfdg Ytfdgfr fr Fmudt Fmudtfds fds`. `. Lfparfd Lfparf d mnufdjf mnufdjfd d fgflfe fgflfe iftftf iftftfd d `dbarc `dbarcfs` fs` mnufdjf mnufdjfd d suftu suftu pnrusf pnrusfeffd effd pfgf suftu suftu pnr`ag pnr`agnn fmudtfds` yfdj gfpft g`judfmfd udtum cndjjfckfrmfd m`dnrof pnrusfeffd tnrsnkut. Lfparfd mnufdjf mnu fdjfd d fgflfe fgflfe kfj`fd kfj`fd gfr` gfr` prasns prasns pnlfpar pnlfparfd fd mnufdjf mnufdjfd. d. Lfparf Lfparfd d mnufdjf mnufdjfd d yfdj yfdj lnd lndjmf jmfp p  k`fsfdyf cnl`put` ? • Dnrfif • Lfparfd lfkf ruj` • Lfparfd pnrukfefd nmu`tfs • Lfparfd  pnrukfefd pas`s` mnufdjfd yfdj gfpft gf pft g`sfo`mfd knrupf lfparfd frus mfs ftfu lfparfd frus gfdf g fdf • Iftftfd gfd lfparfd lf`d snrtf cftnr` pndonlfsfd yfdj cnrupfmfd kfj`fd `dtnjrfl gfr` lfparfd mnufdjfd. ^dsur yfdj knrmf`tfd snifrf lfdjsudj gndjfd pndjumurfd pas`s` mnufdjfd fgflfe fmt`vf, fmt`v f, mnwfo`kfd,g mnwfo`kfd,gfd fd nmu`tfs. nmu`tfs. Yngfdjmfd Yngfdjmfd udsur yfdj knrmf`tfd knrmf`tfd gndjfd pndjumurfd m`dnrnof gflfc gfl fc lfparf lfparfd d lfkf lfkf ruj` ruj` fgflfe fgflfe pndjefs pndjefs`l `lfd fd gfd knkfd. knkfd. Lfp Lfparf arfd d pas`s` pas`s` mnufdjf mnufdjfd d k`fsfd k`fsfdyf yf cndinrc`dmfd knrkfjf` udsur lfparfd lfkf ruj` gfd pnrukfefd gflfc knrkfjf` udsur dnrfif. G` @dgadns`f @dgadns`f knrlfmu knrlfmu Xdds`p Xdds`p Fmudtfds` Fmudtfds` @dgadns`f @dgadns`f mncug`fdg`jf mncug`fdg`jfdt` dt` cndofg` cndofg` Ytfdgfr Ytfdgfr Fmudtfds` Fmudtfds` Mnufdjfd (YFM)@dgadns`f mncug`fd cndofg` Xnrdyftffd Ytfdgfr Fmudtfds`Mnufdjfd (XYFM). Yngfdj g` ^YF knrlfmu Jndnrnl FiinptngFiiaudt`dj Xr`di`pln (JFFX), mncug`fd Fiiaudt`dj Xr`di` Xr` di`pln plnKaf Kafrg rg Ytftnc Ytftncndt ndt (FXKY) (FXKY),, gfd tnrfme` tnrfme`rr cndofg cndofg`` BFYKYt BFYKYtftn ftncnd cndt.Y t.YFM FM cnrupfm cnrupfmfd fd  pngacfd kfj` s`fpf sfof gflfc cndyusudlfparfd mnufdjfd yfdj fmfd g`tnr`cf alne ucuc

Xnrkngffd Xnlfparfd gfd Lfparfd Mnufdjfd   Xnrkng Xnrkngffd ffd Xnlfpar Xnlfparfd fd gfd Lfparf Lfparfd d Mnufdjf Mnufdjfd d Efrusl Efruslfe fe g`kngf g`kngfmfd mfd fdtfrf fdtfrf pndjnr pndjnrt`f t`fd d Xnlfparfd mnufdjfd gfd lfparfd mnufdjfd. Xnlfparfd Mnufdjfd cnl`put` snjflf fspnm yfdj  knrmf`tfd gndjfd pndyng`ffd gfd pnyfcpf`fd `dbarcfs` mnufdjfd. Fspnm-fspnm tnrsnkut fdtfrf lf`d lnckfjf yfdj tnrl`kft (c`sfldyf pndyusudfd stfdgfr, kfgfd pndjfwfs gfr` pncnr`dtfe ftfu  pfsfr cagfl, arjfd`sfs` prabns`, gfd ndt`tfs pnlfpar). Xnrfturfd yfdj knrlfmu tnrcfsum XFK^ (Xr`ds`p Fmudtfds` Knrtnr`cf ^cuc ftfu Jndnrflly Fiinptng Fiiaudt`dj Xr`di`plns/JFFX). Lf Lfpa parf rfd d mn mnufd ufdjf jfd d ef efdy dyfl flfe fe sf sflf lfe e sf sftu tu cng` cng`uc uc gflfc gflfc pn pndy dyfc fcpf pf`f `fd d `d `dba barc rcfs fs`. `. Kfemf Kfemfd d snefr snefrus usdy dyff ef efru russ g`kn g`kngf gfmfd mfd pulf pulf fd fdtf tfrf rf stftncnd  stftncnd  ( kfefsf  kfefsf @djjr`s? @djjr`s?  stftncndt ) gf g fd lfparfd ( kfefsf  kfefsf @djjr`s? @djjr`s? rnpart ))..

Xncfmf` Lfparfd Mnufdjfd       

@dvn @d vnsta starr Mfryfwfd Xncknr Xnc knr`` X`dofcfd X`dofc fd Xncf Xn cfsa sam m gfd Mrng`tar  usfef  usfef lf`ddyf Xnlfdjjfd Xncnr`d Xnc nr`dtfe tfe Cfsyfrfmft

  Lfparfd Lfparefrus fd mnufdjfd mnufdjf d efdyflfe efdyfl fefdtfrf sflfe stftncnd sftu cng`uc cng`u c gflfc pndyfc pf`fd `dbarcfs`. `dbarcfs`. Kfemfd• snefrusdyf g`kngfmfd pulf gfd lfparfdpndyfcpf`fd Xncfmf` Lfparfd Mnufdjfd

 

@dvnstar • Mfryfwfd • Xncknr` X`dofcfd • Xncfsam gfd Mrng`tar usfef lf`ddyf • Xnlfdjjfd • Xncnr`dtfe • Cfsyfrfmft  Wuoufd Lfparfd Mnufdjfd Cndurut Ytfdgfr Fmudtfds` Mnufdjfd yfdj g`mnlufrmfd alne @mftfd Fmudtfd @dgadns`f tuoufd lfparfd mnufdjfd fgflfe Cndyng`fmfd `dbarcfs` yfdj cndyfdjmut  pas`s` mnufdjfd, m`dnrof, snrtf pnrukfefd pas`s` mnufdjfd suftu pnrusfeffd yfdj knrcfdbfft  kfj` snouclfe knsfr pncfmf` gflfc pndjfck`lfd mnputusfd.   Lfparfd mnufdjfd yfdj g`susud udtum tuoufd `d` cncndue` mnkutuefd knrsfcf snkfj`fd  knsfr pncfmf`. Dfcud gnc`m`fd, lfparfd mnufdjfd t`gfm cndyng`fmfd sncuf `dbarcfs` yfdj cudjm` cud jm`d d g`kutu g`kutuemfd emfd pncfmf pncfmf`` gflfc gflfc cndjfc cndjfck`l k`l mnputus mnputusfd fd nmadac` nmadac` mfrndf mfrndf snifrf snifrf ucuc ucuc cndjjf cnd jjfckf ckfrmf rmfd d pndjfr pndjfrue ue mnufdjf mnufdjfd d gfd mnofg` mnofg`fd fd cfsf cfsf lfl lflu, u, gfd t`gfm t`gfm g`wfo` g`wfo`kmfd kmfd udtum  udtum  cndyng cnd yng`fm `fmfd fd `dbarc `dbarcfs` fs` dadmnuf dadmnufdjfd djfd.. Lfparf Lfparfd d mnufdjf mnufdjfd d oujf oujf cndudo cndudoumfd umfd fpf yfdj yfdj tnl tnlfe fe g` g`lf lfmu mumf mfd d cfdf cfdfon oncn cnd, d, ft ftfu fu pn pnrt rtfd fdjj jjud udjo jofw fwfk fkfd fd cfdf cfdfon oncn cnd d ft ftfs fs suck sucknr nr gf gfyf yf yf yfdj dj g`pnr g`pnrif ifyfm yfmfd fd mn mnpfg pfgfd fdyf yf.. Xncfmf Xncfmf`` yf yfdj dj `dj` `dj`d d cnl` cnl`eft eft fp fpff yf yfdj dj tn tnlf lfe e g` g`lf lfmum mumfd fd ft ftfu fu  pnrtfdjjudjofwfkfd cfdfoncnd knrkuft gnc`m`fd fjfr cnrnmf gfpft cnckuft mnputusfd nmadac`. Mnputusfd `d` cndifmup, c`sfldyf, mnputusfd udtum cndfefd ftfu cndoufl `dvnstfs` cnrn cn rnmf mf gf gflf lfc c pnrus pnrusfef feffd fd ft ftfu fu mn mnpu putu tusf sfd d udtum udtum cndjf cndjfdj djmf mftt mnckf mnckfl` l` ft ftfu fu cndjj cndjjfd fdt` t` cfdfoncnd.   Lfparfd mnufdjfd sfdjft g`pnrlumfd gflfc fmudtfds` kf`m `tu fmudtfds` mnufdjfd, k`fyf, cfupud cfdfoncnd. Mfrndf lfparfd mnufdjfd cnc`l`m` budjs` yfdj sfdjft v`tfl gflfc snkufe  pnrusfeffd kf`m `tu yfdj knrfsfl gfr` p`efm nmstnrdfl snpnrt` (`dvnstar, mrng`tur,  pncnr`dtfe,pnlfdjjfd) yfdj knrtuoufd k nrtuoufd udtum ud tum cnckfif madg`s` mnufdjfd mnufdj fd gfr` suftu pnrusfeffd, gfd oujf gfr` p`efm `dtnrdfl snpnrt` ( mflfdjfd cfdfonr) udtum gnc` cndofjf mnstfk`lfd mnufdjfd  pnrusfeffd tnrsnkut cfmf lfparfd mnufdjfd `d` sfdjft g`kutuemfd alne snjflf cfifc kndtum   pnrusfeffd, `dstfds` cfupud cfdubfmtur. Lfparfd Mnufdjfd `flfe sfrfdf pndjmacud`mfs`fd `dbarcfs` mnufdjfd utfcf mnpfgf p`efm-p`efm g`lufr pnrusfeffd.   Fgf knknrfp knknrfpff `dbarc `dbarcfs` fs` mnufdjf mnufdjfd d yfdj yfdj efdyf efdyf gfpft gfpft ftfu ftfu lnk`e lnk`e kf`m kf`m g`sfo` g`sfo`mfd mfd gflfc gflfc Xnlfparfd Mnufdjfd ( B`dfdi`fl [npart`dj). C`sfldyf, lfparfd yfdj g`mnlufrmfd mnpfgf kfgfd kfgfd pncnr`dtfe. Xnlfparfd mnufdjfd cnc`l`m` knknrfpf tuoufd, fdtfrf lf`d? ^dtum ^dtu m cndy cndyng ng`f `fmf mfd d `dba `dbarc rcfs fs`` yf yfdj dj kn knrj rjud udff kf kfj` j` mn mnpu putu tusf sfd d `d `dvn vnst stfs fs`` gf gfd d mr mrng ng`t `t,1 ,1 @dbarcfs` yfdj knrjudf gflfc cnd`lf` frus mfs cfsf gnpfd, gfd1 @dbarc @db arcfs` fs` cndjndf cndjndf`` sucknr sucknr gfyf gfyf pnrusf pnrusfeffd effd,, mlf`c mlf`c tnr tnrefgf efgfp p sucknr sucknr gfyf tnr tnrsnk snkut, ut, gfd  pnrukfefddyf.1

Mfrfmtnr`st`m Mufl`tft`b Lfparfd Mnufdjfd   Mfrfmtnr`st`m Mufl`tft`b Lfparfd Mnufdjfd cnrupfmfd i`r` mefs yfdj cnckuft `dbarcfs` gflfc lfparfd mnufdjfd knrjudf kfj` pncfmf`. Wnrgfpft ncpft mfrfmtnr`st`m mufl`tft`b pamam  yf`tu ?  • Gfpft G`pfefc` ? `dbarcfs` yfdj g`sfo`mfd gflfc lfparfd mnufdjfd gfpft g`pfec` pnsnrtf gfd  kndtum snrtf `st`lfedyf g`snsuf`mfd gndjfd kftfs pfrf pndjjudf.

 

• [nln [nlnvfd vfd ? lfpar lfparfd fd mnufd mnufdjf jfd d g`fdj g`fdjjf jfp p o`mf o`mf `dba `dbarc rcfs fs`` yf yfdj dj g` g`sf sfo` o`mf mfd d g` g`gfl gflfc fcdyf dyf gf gfpf pftt cncpndjfrue` mnputusfd pndjjudf.  • Mnfdgflfd ? `dbarcfs` `dbarcfs` gflfc lfparfd mnufdjfd knkfs gfr` pndjnrt`fd pndjnrt`fd yfdj cndynsftmfd cndynsftmfd gfd mnsflfefd cftnr`fl.  • Gfpf Gfpftt g`pn g`pnrk rkfd fdg` g`dj djmf mfd d `dba `dbarc rcfs fs`` yf yfdj dj g`sf g`sfo` o`mf mfd d fm fmfd fd ln lnk` k`e e kn knrj rjud udff k` k`lf lf gf gfpf pftt g`pnrkfdg`djmfd gndjfd lfparfd mnufdjfd pfgf pnr`agn snknlucdyf.   Ytfdgfr Ytfdgfr Fmudtfds` Fmudtfds` Mnufdjfd Mnufdjfd cnrupfmfd cnrupfmfd mnrfdjmf mnrfdjmf fiufd gflfc prasngur prasngur yfdj knrmf`tfd knrmf`tfd gndjfd pndyfo`fd lfparfd mnufdjfd. mnufdjfd. Mnknrfgffdyf Mnknrfgffdyf g`kutuemfd udtum cnckndtum cnckndtum mnsfcffd mnsfcffd  prasngur gflfc cndonlfsmfd kfjf`cfdf kfj f`cfdf lfparfd mnufdjfd g`susud gfd g`sfo`mfd, alne mfrndfdyf `f sfdjft knrfrt` gflfc efl mnsftufd kfefsf gflfc cndjfdfl`sf lfparfd ’ lfparfd mnufdjfd kfj`  pnrusfeffd, gfdf pnds`ud gfd ud`t nmadac` lf`dyf. G` @dgadns`f stfdgfr fmudtfds` mnufdjfd tnrsnk tnrsnkut ut g`mndfl g`mndfl gndjfd gndjfd `s `st`l t`lfe fe Ytfdgf Ytfdgfrr Fmudtf Fmudtfds` ds` Mnufdjf Mnufdjfd d (YFM) (YFM) yfdj cnrupf cnrupfmfd mfd efs`l efs`l  pnrucusfd Mac`tn Xr`ds`p`l Fmudtfds` @dgadns`f pfgf tfeud 6007 cndjjfdt`mfd Xr`ds`p Fmudtfds` @dgadns`f tfeud 6057.   Ytfdgfr Ytfdgfr Fmudtfds` Fmudtfds` Mnufdjfd Mnufdjfd `d` sndg`r` sndg`r` tnrg`r` tnrg`r` gfr` snkufe pnrdyftffd pnrdyftffd mnrfdjmf mnrfdjmf gfsfr   pndyusudfd gfd pndyfo`fd lfparfd mnufdjfd snrtf snpnrfdjmft stfdgfr fmudtfds` mnufdjfd gndjfd 9> pnrdyftffd. pnrdyftffd. YFM `d` culf` knrlfmu nbnmt`b tfdjjfl 6 ofdufr` ofdufr` 600>. Ynkfjf` pngacfd  pndyusudfd gfd pndyfo`fd lfparfd mnufdjfd `f cndofg` pnrfturfd yfdj cndj`mft, sne`djjf  pndjnrt`fd yfdj k`fs tnrefgfp suftu pas lfparfd mnufdjfd gfpft g`e`dgfr`.   Gflfc madsnp stftncndt stftncndt da 6, BFYK cndjjudfmfd cndjjudfmfd `st`lfe `st`lfe pnlfparfd pnlfparfd mnufdjfd. mnufdjfd. Gflfc mnrfdjmf pndyusudfd gfd pndyfo`fd lfparfd mnufdjfd @F@ g`pfmf` `st`lfe lfparfd mnufdjfd,  pnlfparfd mnufdjfd cnl`put` lfparfd mnufdjfd gfd ifrf-ifrf lf`d udtum cnlfparmfd `dbarcfs`, lfparfd mnufdjfd tnrg`r` gfr` dnrfif, lfparfd lfkf-ruj`, lfparfd pnrukfefd cagfl fd lfparfd frus mfs, cfmf gflfc lfparfd mnufdjfd tnrcfsum oujf praspnitus, pnrfcflfd alne cfdfoncnd gfd  knrkfjf` pndjudjmfpfd `dbarcfs` lf`ddyf. Y@YWNC FM^DWFDY@ G@ KN[KFJF@ DNJF[F

Madvnrjnds` stfdgfr fmudtfds` pfgf gfsfrdyf fgflfe pndyfcffd kfefsf k`sd`s. Ynt`fp dnjfrf cnc`l`m` lnckfjf pndjftur stfdgfr pnlfparfd mnufdjfd. @dgadns`f cnc`l`m` @mftfd Fmudtfd @dgadns`f yfdj cndjnlufrmfd Xnrdyftffd Ytfdgfr Fmudtfds` Mnufdjfd snkfjf` sftu-sftudyf stfdgfr yfdj g`tnr`cf snkfjf` ―kfefsf k`sd`s‐ pnrusfeffd-pnrusfeffd g` @dgadns`f. Fcnr`mf Ynr`mft cnc`l`m` Jndnrflly Fiinptng Fiiaudt`dj Xr`di`plns (JFFX) yfdj g`r`l`s alne B`dfdi`fl Fiiaudt`dj Ytfdgfrg Kafrg (BFYK). ^d` Nr ^d` Nrapf apf cnc` cnc`l` l`m` m` @dtn @dtnrd rdft ft`a `adfl dfl Fiia Fiiaudt udt`d `dj j Yt Ytfdg fdgfr frg g (@ (@FY) FY) yf yfdj dj g` g`mnl mnluf ufrm rmfd fd al alne ne @dtnrdft`adfl Fiiaudt`dj Ytfdgfrg Kafrg (@FYK). Gfd sntnrusdyf, snt`fp dnjfrf cndjjudfmfd stfdgfr pnlfparfd-stfdgfr pnlfparfd yfdj sfdjft cudjm`d g`vnrjnd fdtfrf sftu gndjfd yfdj lf`d. W`gfm fgf ofc`dfd kfewf lfparfd-lfparfd

 

mnufdjfd yfdj g`sfo`mfd g` fdtfrf dnjfrf-dnjfrf yfdj knrkngf tnrsnkut gfpft g`kfif gndjfd  kfefsf yfdj sfcf. Xnrkngffd stfdgfr `d` pfgf uoudjdyf oujf fmfd cndjefckft pfrf pnlfmu  k`sd`s `dtnrdfs`adfl gflfc cndjfck`lmnputusfdk`sd`sdyf. cndjfck`lmnputusfdk`sd`sdyf.   Ynofue `d` yfdj cndofg` stfdgfr fiufd fgflfe @dtnrdft`adfl B`dfdi`fl [npart`dj Ytfdgfrgs (@B[Y) yfdj g`mnlufrmfd alne @dtnrdft`adfl Fiiaudt`dj Ytfdgfrg Kafrg (@FYK). @FYK fgflfe  kfgfd pndjftur stfdgfr gfr` @dtnrdft`adfl Fiiaudt`dj Fi iaudt`dj Ytfdgfrgs Iacc`ttnn Baudgft`ad, Bau dgft`ad, snkufe lnckfj lnc kfjff `dgnpnd `dgnpndgnd gnd d`rlfk d`rlfkff `dtnrd `dtnrdfs` fs`adfl adfl yfdj yfdj knrjnr knrjnrfm fm g` k`gfdj k`gfdj pnlfpa pnlfparfd rfd mnufdjf mnufdjfd d yfdjknrmngugumfdg`@djjr`s.   Yfft `d`, lnk`e gfr` 688 dnjfrf tnlfe cndjefrusmfd cndjefrusmfd ftfu cnckalnemfd cnckalnemfd pndnrfpfd pndnrfpfd @B[Y, gfd g`pnrm`rfmfd fmfd sncfm`d kfdyfm dnjfrf g` gud`f cndjjudfmfd @B[Y. Kfemfd, 68 dnjfrf yfdj pfsfr cagfldyf sugfe cndgud`f tnlfe cnlfmumfd madvnrjnds` mn @B[Y yf`tu Onpfdj, @djjr`s, Xrfdi`s, Mfdfgf, Onrcfd, Eadjmadj, Ypfdyal, Yw`tznrlfdg, Fustrfl`f, tnrcfsum dnjfrf fg`gfyf Fcnr`mf Ynr`mft sugfe cndyftfmfd fmfd cnlfmumfd madvnrjnds` mn @B[Y.   Xnrmnckfdjfd Fmudtfds` g` Fcnr`mf Ynr`mft

Fmudtfds` Fmudtf ds` g` Fcnr`m Fcnr`mff Ynr`mf Ynr`mftt g`ftur g`ftur alne alne Kfgfd Kfgfd Ynmtar Ynmtar Ywf Ywfstf stf (Kfgfd (Kfgfd Ytfdgfr Ytfdgfr Fmudtf Fmudtfds` ds` Mnufdjf Mnu fdjfd, d, ftfu ftfu B`dfdi B`dfdi`fl `fl Fiiaudt Fiiaudt`dj `dj Ytfdgf Ytfdgfrgs rgs Kafrg` Kafrg` ’ BYFK), BYFK), dfcud dfcud snkufe snkufe lnckfjf lnckfjf  pncnr`dtfe (Mac`s` Xndjfwfs Xfsfr Cagfl ftfu Yniur`t`ns Nxiefdjn Iacc`ss`ad ’ YNI) oujf cnc`l`m` mnmufsffd udtum cndnrfpfmfd stfdgfrdyf sndg`r`. E`djjf tfeud ;88; @dst`tut Fcnr`mf udtum Fmudtfd Xukl`m knrsnrt`b`mft, kfgfd snmtar swfstf lf`ddyf, cndntfpmfd Ytfdgfr Fug`t`dj. Xfgf tfeud `tu Kfgfd Xndjfwfs Fmudtfds` Xnrusfeffd Xukl`m g`g`r`mfd gndjfd mnmufsffd yfdj lufs udtum cndjftur fug`t gfd fug`tar pnrusfeffd  pukl`m. Xnrusfeffd g` FY g`kndtum knrgfsfrmfd eumuc dnjfrf kfj`fd, kumfd eumuc bngnrfl. Ynt`fp Ynt `fp dnjfrf dnjfrf kfj`fd kfj`fd cnc`l` cnc`l`m` m` eumuc eumuc pnrusf pnrusfeff effddyf ddyf sndg`r sndg`r`. `. Ynifrf Ynifrf ucuc, ucuc, eumuc eumuc knr`s` knr`s` mntndtufd mntndt ufd c`d`cfl c`d`cfl ftfs pndiftftfd pndiftftfd fmudtfds` fmudtfds` gfd pndnrk`tfd pndnrk`tfd lfparfd lfparfd mnufdjfd mnufdjfd snifrf pnr`ag`m. pnr`ag`m. Kfdyfm eumuc pnrusfeffd pnrusfeffd `d` yfdj t`gfm g`tnjfmmfd g`tnjfmmfd snifrf mntft, gfd lfparfd lfparfd yfdj g`snrfemfd g`snrfemfd mnpfgf mnp fgf kfgfdkfgfd-kfgf kfgfd d lamfl lamfl snr`dj snr`dj mfl` mfl` t`gfm t`gfm tnrsng tnrsng`f `f udtum udtum pukl`m. pukl`m. Mfrndfd Mfrndfdyf, yf, mntndt mntndtufd ufd  pnlfparfd mnufdjfd mnufd jfd gfd fug`t tfeudfd snifrf rnfl`tfs efdyf tngfpft pfgf t`djmft bngnrfl, snpnrt` yf yfdj dj g`tn g`tndt dtumf umfd d alne alne YNI. YNI. YNI YNI cnc` cnc`l` l`m` m` mn mnmuf mufsf sffd fd ft ftfs fs pn pnru rusf sfef effd fd-pn -pnru rusf sfef effd fd yf yfdj dj cndi cn dift ftft ftmf mfd d sfef sfefcd cdyf yf pf pfgf gf ku kurs rsff-ku kurs rsff nb nbnm nm FY gf gfd d pn pnru rusf sfef effd fd yf yfdj dj sf sfef efcd cdyf yf g`pnr g`pnrgf gfjfd jfdjm jmfd fd avnr avnr ten ten ia iaudt udtnr nr.. Xn Xnru rusf sfeff effd d gn gndjf djfd d mn mnwf wfo` o`kf kfd d tn tnrk rkft ftfs fs lf lf`d `ddyf dyf t` t`gfm  gfm  cndjefgfp` mntndtufd wfo`k udtum pnlfparfd mnufdjfd, sne`djjf cndkuftf Fcnr`mf Ynr`mft tnrl`eft t`gfm darcfl cndurut Ytfdgfr @dtnrdfs`adfl. G` Fcnr`mf Ynr`mft , g`lfmumfd pndjuo`fd gfd fdfl`sf pfgf pr`ds`p gfd tnar` fmudtfds` yfdj  knrmnckfdj cnlflu` 7 bfsn yfmd` ? 6. Bfsn Madtr`kus` Cfdfoncnd (6088-6099)

 

Xndjfrue cfdfoncnd gflfc pnckndtumfd pr`ds`p-pr`ds`p fmudtfds` cudiul gfr` cnd`djmftdyf  ouclfe pncnjfdj sfefc gfd pnrfdfd nmadac`m gac`dfd yfdj g`cf`dmfd alne marparfs` `dgustr` `dgus tr` sntnlfe 6088. Xndynkf Xndynkfrfd rfd mnpnc`l`mfd mnpnc`l`mfd sfefc cncknr` pnlufdj kfj` cfdfoncnd cfdfoncnd udtum  cndjn cn djndg dgfl fl`m `mfd fd kn kndt dtum um gf gfd d `s `s`` pn pndju djudj djmf mfpfd pfd fm fmud udtf tfds ds`. `. Mntn Mntnrj rjfd fdtu tudj djfd fd pfgf pfgf `d `d`s `s`f `ft` t`b  b  cfdfoncnd cnd`ckulmfd madsnmunds` skk? 6. Ynkfj`fd knsfr tnmd`m fmudtfds` t`gfm cnc`l`m` gumudjfd tnar`t`s. ;. Xusft pnreft`fd pfgf pndndtufd pndjefs`lfd mndf pfofm gfd c`d`c`sfs` pfofm pndjefs`lfd. 9. Wnmd`m yfdj g`fgaps` fgflfe udtum cnrftfmfd pndgfpftfd 7. Xndje`dgfrfd gfr` cfsflfe-cfsflfe macplnms gfd salus` knrgfsfrmfd mnk`ofmfd g`fdut. >. Xnrkngffd pnrlfmufd tnmd`m fmudtfds` gfr` pnrusfeffd yfdj knrkngf udtum cfsflfe yfdj sfcf. Y`tufs` `d` cndjefs`lmf Y`tufs` cndjefs`lmfd d mnt`gfmpufsf mnt`gfmpufsfd, d, mfrndf fgfdyf tudtutfd tudtutfd gflfc pnd`djmftfd pnd`djmftfd stfdgfr  stfdgfr   pnlfparfd mnufdjfd gfd cnc`dtf gfdyf pnrl`dgudjfd tnrefgfp `dvnstar. ;. Bfsn Madtr`kus` @dst`tus` (6099-60>0)

Bf Bfsn sn `d` `d` g`tf g`tfdg dgf` f` gn gndj djfd fd t`ck t`ckul uldy dyff kf kfgfd gfd/` /`ds dst` t`tu tus` s` gfd pn pnd` d`dj djmf mftf tfd d pn pnrf rfdf dfddy ddyff gf gflf lfc c  pndjnckfdjfd pr`ds`p fmudtfds`, skk? 6. Wf Wfeud eud 6097 6097 Madj Madjrn rnss cnck cnckndt ndtum um Yniur Yniur`t `t`n `nss fdg Nxie Nxiefdj fdjnn Iacc Iacc`s `s`a `ad d (Y (YNI NI)) udtum  udtum  cnlfms cnl fmsfdf fdfmfd mfd knrkfjf knrkfjf`` pnrftu pnrfturfd rfd `dvnst `dvnstfs` fs` bngnrf bngnrfl. l. Mac`s` Mac`s` `d` gfpft gfpft cnrucu cnrucusmf smfd d efl-efl efl-efl,, `dbarcfs`, cntagn-cntagn, yfdj efrus g`tudoumfd gflfc lfparfd mnufdjfd. ;. Fgfdyf usulfd fjfr Wen Fcnr`ifd @dst`tutn @dst`tutn ab Inrt`b`ng Inrt`b`ng Xukl`i Xukl`i Fiiaudtfdts Fiiaudtfdts (F@IXF) culf` cnlfmumfd cnlfm umfd mnrofsfcf mnrofsfcf gndjfd kursf sfefc sne`djjf stfdgfr yfdj g`tntfpmfd g`tntfpmfd gflfc lfparfd lfparfd mnufdjfd gfpft snsuf` gndjfd nmsnmut`b pnrusfeffd gfd fmudtfd snsuf` gndjfd prfmtnm yfdj fgf. Fltnrdft`b yfdj lnk`e prfmt`s `d` cndynkfkmfd cntagn fmudtfds` knrmnckfdj snifrf lufs gfd mads`stnd. 9. Bfsn Madtr`kus` Xrabns`adfl (60>9-60:9)

Mac`tn Meusus tndtfdj Xrajrfc [`snt cndjusulmfd pnckukfrfd IFX gfd gnpfrtncnddyf yfdj g`tnr` g`tnr`cf cf alne alne F@IXF F@IXF gfd mncug` mncug`fd fd g`g`r` g`g`r`mfd mfd Fiiaudt Fiiaudt`dj `dj Xr`di` Xr`di`pln pln Kafrg Kafrg (FXK) (FXK) gfd Wen Fiiaudt`dj [nsnfrie G`v`s`ad (F[G) udtum cndnl`t` tndtfdj `su-`su yfdj cnrupfmfd pr`ds`p pr`ds`p fmudtfds` yfdj g`tnr`cf ucuc. FXK mncug`fd cndnrk`tmfd knrkfjf` pndgfpft udtum  cnckfefs `su-`su madtravnrs`fl , dfcud upfyf tnrsnkut t`gfm knrefs`l sne`djjf FXK g`snrfdj gfd g`mr`t`m mfrndf ap`d` yfdj knrs`bft madtravnrs`fl tnrcfsum tndtfdj fmudtfds` pnds`ud, flamfs`  pfofm pndjefs`lfd, mrng`t pfofm `dvnstfs`, fmudtfds` udtum pndjjfkudjfd usfef gfd jaagw`ll. 7. Bfsn Xal`t`sfs` (60:9-snmfrfdj)

 

Mntnrk Mntn rkft ftfs fsfd fd fsas fsas`f `fs` s` prab prabns nss` s`ad adfl fl gfd cfdf cfdfonc oncnd nd gflfc gflfc cnru cnrucu cusm smfd fd tn tnar ar`` fm fmud udtf tfds ds`` cndgaradj cndgar adj g`fgaps`dyf pndgnmftfd yfdj lnk`e gngumt`b gfd pal`t`s. pal`t`s. Gflfc s`tufs` s`tufs` tnrsnkut BFYK cndj`dg`mfs`mfd prasns pndntfpfd stfdgfr fmudtfds` fmu dtfds` snkfjf` prasns gncamrft`m. Xrasns pndntfp Xrasns pndntfpfd fd stfdgfr stfdgfr fmudtf fmudtfds` ds` t`gfm t`gfm efdyf efdyf g`gfsf g`gfsfrmf rmfd d mnkutue mnkutuefd fd pncfmf` pncfmf` tnt tntfp` fp` oujf oujf cncpnrt`ck cncpn rt`ckfdjmfd fdjmfd knknrfpf knknrfpf pnrspnmt`b pnrspnmt`b yfdj gfpft cncprnsndtf cncprnsndtfs`mfd s`mfd snlurue snlurue madst`tund madst`tunds`. s`. Oujf g`tnmfdmfd fjfr Xncnr`dtfe bngnrfl gfd Madjrns efrus knrfgf pfgf mnpndt`djfd ucuc gndjfd cncpnrtfefdmfd gfd cnd`djmftmfd fmudtfk`l`tfsdyf g`cftf pukl`m. Mufl`b`mfs` gfd rnjulfs` g` k`gfdj fmudtfds`

G` Fcnr`m Fcnr`mff Ynr`mf Ynr`mft, t, fmudtf fmudtfd d yfdj knrprf knrprfmtn mtnm m g`snku g`snkutt Inrt`b Inrt`b`ng `ng Xukl`i Xukl`i Fiiaud Fiiaudtfd tfdtt (IXF), (IXF), Inrt`b`ng @dtnrdfl Fug`tar (I@F) gfd Inrt`b`ng Cfdfjncndt Fiiaudtfdt (ICF). Xnrkngffd ond`s snrt`b`mfs` fgflfe gflfc efl ond`s-ond`s ofsf yfdj g`tfwfrmfd, wflfupud cudjm`d sfof sftu arfdj cnc`l`m` lnk`e gfr` sftu snrt`b`mft. Ynkfjf` tfckfefd, kfdyfm pnmnroffd fmudtfds` g`mnrofmfd alne aln e snsnar snsnarfdj fdj tfdpf tfdpf cnc`l` cnc`l`m` m` snrt`b snrt`b`mf `mfs` s` dfcud dfcud g` kfwfe kfwfe pndjfwf pndjfwfsfd sfd snarfd snarfdj j fmudtfd fmudtfd  knrsnrt`b`mft. Ynrt`b`mfs`` IXF g`mnlufrmfd Ynrt`b`mfs g`mnlufrmfd g` dnjfrf kfj`fd tncpft mngugumfd yfdj knrsfdjmutf knrsfdjmutfd d knrupf `o`d udtum cndfwfrmfd ofsf fug`t`dj mnpfgf pukl`m, wflfupud mnkfdyfmfd mfdtar fmudtfd oujf cndfwf cnd fwfmfd mfd ofsf ofsf fmudtfd fmudtfds`, s`, pnrpfo pnrpfofmf fmfd, d, kfdtufd kfdtufd l`t`j l`t`jfs` fs` gfd madsul madsultfd tfds` s` mnufdjf mnufdjfd d lf` lf`ddyf ddyf.. Xnrsyfrftfd udtum cndgfpft snrt`b`mft IXF knrvfr`fs` g` fdtfrf dnjfrf kfj`fd, dfcud uo`fd ^d`barc Inrt`b`ng Xukl`i Fiiaudtfdt g`efrusmfd g` snt`fp dnjfrf kfj`fd. ^o`fd `d` g`kuft gfd g`pnr`msf alne Fcnr`ifd @dst`tutn ab Inrt`b`ng Xukl`i Fiiaudtfdts. Ynrt`b`mfs` I@F g`mnlufrmfd alne @dst`tutn ab @dtnrdfl Fug`tars (@@F), yfdj g`knr`mfd mnpfgf mfdg`gft yfdj lulus gflfc ncpft kfj`fd uo`fd. I@F mnkfdyfmfd cncknr`mfd ofsfdyf mnpfgf  pncknr` mnrof lfdjsudj kumfd mnpfgf pukl`m. Ynrt`b`mfs` ICF g`knr`mfd alne @dst`tutn ab Cfdfjncndt Fiiaudtfdts (@CF), yfdj g`knr`mfd mnpfgf mfdg`gft yfdj g`dyftfmfd lulus gflfc ncpft kfj`fd uo`fd gfd cncndue` pndjflfcfd  prfmtnm tnrtndtu knrgfsfrfmfd mntndtufd @CF. ICF mnkfdyfmfd cncknr`mfd ofsfdyf mnpfgf  pncknr` mnrof lfdjsudj kumfd mnpfgf pukl`m. ICF oujf k`sf cndfwfrmfd ofsfdyf mnpfgf  pukl`m, dfcud gndjfd l`djmup yfdj lnk`e mni`l g`kfdg`dj IXF. Kfgfd stfdgfr fmudtfds` g` Fcnr`mf Ynr`mft

º Fcnr`ifd @dst`tutn ab Inrt`b`ng Xukl`i Fiiaudtfdts suftu arjfd`dsfs` prabns`adfl gflfc k`gfdj fmudtfds` pukl`m yfdj mnfdjjatffddyf efdyf kfj` fmudtfd pukl`m tnrgfbtfr (inrt`b`ng pukl`i fiiaudtfdts)sfof. Arjfd`sfs` `d` cndnrk`tmfd ourdfl  kulfdfd Wen oaurdfl ab fiiaudtfdiy gfd knrpndjfrue muft kfj` pnrmnckfdjfd pr`ds`p-pr`ds`p fmudtfds` snrtf darcf pncnr`msffd g` Fcnr`mf Ynr`mft º B`dfdi`fl Fiiaudt`dj Ytfdgfrgs Kafrg

 

Yflfe sftu arjfd`sf` yfdj cncknr`mfd pfdgufd stfdgfr udtum pnlfparfd mnufdjfd. C`s` gfr` BFYK fgflfe udtum cnckfdjud gfd cnd`djmftmfd stfdgfr fmudtfds` mnufdjfd gfd pnlfparfd udtum k`ck`djfd gfd pndg`g`mfd cfsyfrfmft, tnrcfsum nc`tnd, fug`tar gfd pndjjudf `dbarcfs` mnufdjfd. º Javnrdcndtfl Fiiaudt`dj Ytfdgfrgs Kafrg (Gnwfd stfdgfr fmudtfds` pncnr`dtfefd) º Yniur`t`ns fdg Nxiefdjn Iacc`ss`ad lnckfjf `dgnpndgnd gfr` pncnr`dtfe Fcnr`mf Ynr`mft yfdj cncnjfdj tfdjjudj ofwfk utfcf udtum cndnjfmmfd eumuc bngnrfl nbnm gfd cndjftur `dgustr` nbnm, pfsfr sfefc gfd kfdjsf  p`l`efd kursf, gfd nbnm nlnmtrad`m lf`ddyf. Ytfdgfr Fmudtfs` Mnufdjfd (YFM) G` Fcnr`mf

Gflfc fmudtfds` tnrfpfd g` @dgadns`f m`tf cndjndfl yfdj dfcfdyf YFM (Ytfdgfr Fmudtfds` Mnufdjf Mnu fdjfd), d), g` Fcnr`m Fcnr`mff lnk`e lnk`e g`mndf g`mndfll gndjfd gndjfd dfcf dfcf JFFX JFFX (Jndnr (Jndnrfl fl Fiinpt Fiinptng ng Fiiaudt Fiiaudt`dj `dj Xr`di`pfl) Xr`di `pfl).. JFFX fgflfe fturfd fmudtfds` fmudtfds` yfdj g`judfmfd g`judfmfd udtum cndy`fpmfd, cndy`fpmfd, cndyfo`mfd, cndyfo`mfd, gfd cnlfparmfd lfparfd mnufdjfd udtum knrkfjf` ndt`tfs, tnrcfsum pukl`m yfdj g`pnrgfjfdjmfd gfd swfstffyfdj swfst yfdjcndofg` g`snlndjjfrfmfd g`snlndjjf pnrusfeffd, arjfd`sfs` arjfd` sfs` d`rlfkf , gfd pncnr`dtfe pncnr`dtfe. . Ytfdgfr  Ytfdgfr  `d`lfe talfmrfmfd umur ftfu pfdgufddadprasns pndiftftfd fmudtfds` g` snkufe pnrusfeffd. Arjfd`sfs`-arjfd`sfs` yfdj cncpndjfrue` pnrmnckfdjfd JFFX g` Fcnr`mf Ynr`mft.

f. ^d`tng Ytftns Yniur`t`ns fdg Nxiefdjn Iacc`ss`ad ( YNI )/Fcnr`mf Ynr`mft Mac`s` Ynmur`tfs gfd Kursf. YNI g`i` YNI g`i`pt ptfm fmfd fd sn snkf kfjf` jf` fm fm`k `kft ft gf gfr` r` Gnpr Gnprns ns`` Knsf Knsfrr .. Xf Xfgf gf wfmt wfmtu u `t `tu u t` t`gf gfm m fgf st stru rumt mtur  ur  cndntfpmfd stfdgfr fmudtfds`. YNI cndgaradj pnckndtumfd kfgfd stfdgfr pndjfturfd swfstf cnlflu` F@IXF gfd mncug`fd BFYK , pnrifyf kfewf snmtar swfstf cnc`l`m` pndjntfeufd yfdj tnpft, sucknr gfyf, gfd kfmft. YNI knmnrof sfcf gndjfd knrkfjf` arjfd`sfs` swfstf pndjfturfd JFFX,tntfp` t`gfm cndntfpmfd JFFX sndg`r`.  k. Fcnr`ifd @dst`tutn ab a b Inrt`b`ng Xukl`i Fiiaudtfdts Fiia udtfdts (F@IXF)/ @mftfd Fmudtfd Xukl`m Fcnr`mf Knrsnrt`b`mft (F@IXF) Xfgf tfeud 6090, cndgnsfm alne YNI, F@IXF cndudoum Mac`tn Fmudtfds` Xrasngur (IFX). Gur`dj ten ynfrs 6090 ta 60>0 IFX `ssung >6 Fiiaudt`dj [nsnfrie Kullnt`ds teft gnflt w`te f vfr`nty ab t`cnly fiiaudt`dj praklncs. Ynlfcf tfeud 6090-60>0 IFX g`tnrk`tmfd >6 Fmudtfds` Kulnt`d Xndnl`t`fd yfdj knrurusfd gndjfd knrkfjf` cfsflfe fmudtfds` yfdj tnpft wfmtu. Dfcud, cfsflf cfs flfe e `d`-gn `d`-gndjfd djfd pndgnmf pndgnmftfd tfd-cf -cfsfl sflfe fe jfjfl jfjfl cndjnc cndjnckfd kfdjmfd jmfd tnr tnrstr strumt umtur ur yfdj yfdj sfdjft sfdjft g`kutuemfd tukue pr`ds`p fmudtfds`. Gndjfd gnc`m`fd, pfgf tfeud 60>0, F@IXF cndi`ptfmfd Xr`ds`p Fmudtfds` Kafrg (FXK), yfdj c`s` `tu fgflfe udtum cndjnckfdjmfd suftu mnrfdjmf mnrof madsnptufl snifrf mnsnluruefd. @d` g`tnrk`tmfd 96 pndgfpft gfd g`kukfrmfd pfgf tfeud 60:9 mfrndf murfdjdyf pragumt`v`tfs gfd mnjfjflfd udtum knrt`dgfm snjnrf. Yntnlfe pndi`ptffd BFYK , F@IXF cnckndtum Mac`tn Nmsnmut`b Ytfdgfr Fmudtfds` (FiYNI).

 

i. B`dfdi`fl Fiiaudt`dj Ytfdgfrgs Kafrg (BFYK)/ Gnwfd Ytfdgfr Fmudtfds` Mnufdjfd (BFYK) Cndyfgfr` Cndyfg fr` mnkutu mnkutuefd efd udtum udtum rnbarc rnbarcfs` fs` FXK, FXK, pnc`cp pnc`cp`d `d gflfc gflfc prabns prabns`` fmudtf fmudtfds` ds` cndudo cndudoum  um  Mnlacpam Ytug` Xnckndtumfd Xr`ds`p Fmudtfds` (ucucdyf g`mndfl snkfjf` Mac`tn Jfdguc ud udtu tum m pn pnru rusf sfeff effd d murs` murs` Br Brfd fdi` i`ss Jfdg Jfdguc uc). ). Mnla Mnlacp cpam am `d `d`` cndnd cndndtu tumfd mfd kf kfew ewff FXK FXK ef efru russ g`kukf g`k ukfrmf rmfd d gfd strumt strumtur ur stfdgf stfdgfrr pndjft pndjfturf urfd d kfru kfru g`i`pt g`i`ptfmf fmfd. d. Ytrumt Ytrumtur ur `d` tnr tnrg`r g`r`` gfr` gfr` t`jf t`jf arjfd`sfs`? Fmudtfds` Mnufdjfd Baudgft`ad (BFB, fmfd cnc`l`e fdjjatf BFYK, gfdf gfd cndjfwfs` mnj`ftfd cnrnmf), Ytfdgfr Fmudtfds` Mnufdjfd Fgv`sary Iaudi`l (BFYFI), gfd arjfd`sfs` usfef knsfr gflfc strumtur `d` Fmudtfds` Mnufdjfd Gnwfd Ytfdgfr (BFYK). g. Gnwfd Ytfdgfr Fmudtfds` Xncnr`dtfefd (JfYk) G`kuft pfgf tfeud 6057, JfYk cnckfefs cfsflfe-cfsflfe pncnr`dtfe dnjfrf kfj`fd gfd lamfl  pnlfparfd. Ytrumturdyf c`r`p gndjfd yfdj fgf pfgf BFYK‐s. n. Arjfd`sfs` lf`d knrpndjfrue (c`sfldyf @mftfd Fmudtfd Fcnr`mf, @mftfd Fmudtfd Cfdfoncnd, Mnufdjfd Lnckfjf Nmsnmut`b) b. Arjfd`sfs` knrpndjfrue lf`ddyf Mnufdjfd Xncnr`dtfe Abb`inr‐s Fssai`ft`ad (JBAF). Lfparfd Mnufdjfd Fcnr`mf snr`mft

Fgf 5 W`pn Macpadnd Lfparfd Mnufdjfd g` Fcnr`mf ? 6. Lfparfd Cfdfoncnd ;. Lfparfd Fug`tar @dgnpndgnd 9. Lfparfd Mnufdjfd Xr`cnr  7. G`smus` cfdfoncnd gfd fdfl`s`s efs`l apnrfs`adfl gfd madg`s` mnufdjfd >. Xndonlfsfd cndjndf` mnk`ofmfd fmudtfds` gndjfd gfcpfm yfdj pfl`dj mr`t`s pfgf lfparfd mnufdjfd 2. Iftftfd ftfs lfparfd mnufdjfdd :. Xnrkfdg`djfd gftf mnufdjfd snlfcf > ftfu 68 tfeud 5. Gftf tr`wulfd tnrp`l`e Ncpft X`lfr Ytfdgfr Fmudtfds`

6. Ytfdgfr Ytfdgfr fmudtfds` fmudtfds` mnufdjfd mnufdjfd (sfm), (sfm), g`judfmfd g`judfmfd udtum ndt`tfs ndt`tfs yfdj yfdj cnc`l`m` cnc`l`m` fmudtfk`l` fmudtfk`l`tfs tfs  pukl`m, yf`tu ndt`tfs tnrgfbtfr ftfu gflfc prasns pndgfbtfrfd g`pfsfr cagfl ftfu ndt`tfs b`gus`f (yfdj cndjjudfmfd gfdf cfsyfrfmft, snpnrt` fsurfds`, pnrkfdmfd, gfd pnds`ud).

 

;. Ytfdgf Ytfdgfrr fmudtf fmudtfds` ds` mnufdjfd mnufdjfd ndt`t ndt`tfs fs tfdpf tfdpf fmudtf fmudtfk`l k`l`tf `tfss pukl`m pukl`m (sfm ntfp), ntfp), g`judf g`judfmfd mfd udtum udt um dt`tfs dt`tfs yfdj yfdj t`gfm t`gfm cnc`l cnc`l`m` `m` fmudtfk fmudtfk`l `l`tf `tfss pukl`m pukl`m s`jd`b s`jd`b`mf `mfd d gflfc gflfc cndyus cndyusud ud lffparfd mnufdjfd udtum tuoufd ucuc. 9. Ytfdgfr Ytfdgfr fmudtfds fmudtfds`` mnufdjfd mnufdjfd syfr`fe syfr`fe (sfm (sfm syfr`fe) syfr`fe) 7. Ytfdgf Ytfdgfrr fmudtf fmudtfds` ds` pncnr` pncnr`dtf dtfe e (sfp) (sfp)