Laporan Praktek Kerja Industri SMK Muhammadiyah 3 tangerang Selatan Bidang Keuangan Akuntansi
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Transcript of Laporan Praktek Kerja Industri SMK Muhammadiyah 3 tangerang Selatan Bidang Keuangan Akuntansi
7/22/2019 Laporan Praktek Kerja Industri SMK Muhammadiyah 3 tangerang Selatan Bidang Keuangan Akuntansi
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j
EH[ORHN GMIJHVHN [RHGVMG GMRAH JNF]PVRJ
FJSJPJ GM]HNIHN HG]NVHNPJ
[V. P]@OCJNFO ( [MRPMRO )
Fjsusun untug dmdmnulj [mrsyhrhthn Dmnijgutj ]ajhn Nhsjonhe
Vhlun [mehahrhn 2;80/2;86
Fjsusun oeml 1
Nhdh Pjswh NJP
8. NHFLH PLM[VZ PHCCJEH 8280.8.;:2
2. NMNMNI GLHJR]NJPH 8280.8.;:0
0. VJGH N]RLHNFHZHNJ 8280.8.806
[ROIRHD PV]FJ HG]NVHNPJ
PDG D]LHDDHFJZHL 0 VHNIMRHNI PMEHVHN
Ae. Rhyh Fmwj Phrtjgh Ii. Nhnigh No. 6 @jdhniijs - @jputht
2;86
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jj
EMDBHR [MNIMPHLHN
Ehporhn Gmijhthn [rhgtjg Gmrah Jnfustrj ([rhgmrjn) fjsusun oeml 1
Nhdh NJP
8. Nhflh Plmpty Phccjeh 8280.8.;:2
2. Nmnmni Glhjrunjsh 8280.8.;:0
0. Vjgh Nurlhnfhyhnj 8280.8.806
[roirhd Ptufj 1 Hgunthnsj
EH[ORHN GMIJHVHN [RHGVMG GMRAH JNF]PVRJ
FJSJPJ GM]HNIHN HG]NVHNPJ [V. P]@OCJNFO ( [MRPMRO )
Vmehl fjshlghn phfh 1
Lhrj 1 ........................................
Vhniihe 1 ........................................
[mdbjdbjni [V. P]@OCJNFO
Fmfj Dueyhfj
[mdbjni Pmgoehl
Hbfue Roljd, P.[f.
Dmnimthluj,
Gmpheh PDG Dulhddhfjyhl 0 Vhnisme
Rh`ldht Ghrtoeo, PM., D.Pj.
Gmpheh [roirhd Hgunthnsj
Frs. Vmiul [uah Rhlhyu
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jjj
GHVH [MNIHNVHR
[uaj syugur ghdj phnahtghn gmlhfjrht Heehl PYV, fmnihn smiheh rhldht fhn
ghrunjh-Nyh hgljrnyh pmdbuhthn ehporhn [rhgtmg Gmrah Jnfustrj (prhgmrjn) jnj
fhpht fjsmemshjghn.
Hfhpun pmnyusunhn ehporhn prhgmrjn jnj bmrfhshrghn fhrj fhth-fhth yhni
fjpmroeml fhrj bugu pmfodhn fhn pmnihehdhn sjswh fhrj tmdpht prhgmrjn smrth
tjfhg emphs fhrj fugunihn bmrbhihj pjlhg, oeml ghrmnh jtu phfh gmsmdphthn jnj
jzjnghn ghdj untug dmnyhdphjghn u`hphn tmrjdh ghsjl gmphfh 1
8. Bhphg Rhldht Ghrtoeo, PM., D.Pj. gmpheh PDG Dulhddhfjyhl 0
Vhnimrhni Pmehthn.
2. Bhphg Frs. Vmiul [uahrhlhyu, Gmpheh [roirhd Hgunthnsj PDG
Dulhddhfjyhl 0 Vhnimrhni Pmehthn.
0. Bhphg Hbfue Roljd, P.[f. smbhihj iuru pmdbjdbjni prhgmrjn PDG
Dulhddhfjyhl 0 Vhnimrhni Pmehthn.
6. Bhphg Fmfj Dueyhfj, smbhihj pmdbjdbjni prhgmrjn PDG
Dulhddhfjyhl 0 Vhnimrhni Pmehthn fj [V. P]@OCJNFO.
=. Hyhlhnfh fhn Jbunfh yhni tmehl dmdbmrjghn foronihn, dotjvhsj, smrth
fo‚h hihr tmrsmemshjnyh prhgmrjn jnj.
3. Pmeurul sthcc fhn ghryhwhn [V. P]@OCJNFO yhni tmehl dmdbmrjghn
ghdj dotjvhsj fhn jncordhsj smehdh bmrehnisuninyh prhgmrjn
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jv
Dmnyhfhrj bhlwh ehporhn jnj dhsjl bhnyhg gmgurhnihn hthu ahul fhrj
gmsmdpurnhhn, oeml ghrmnh jtu smiheh grjtjg dhupun shrhn yhni dmdbhniun
shniht ghdj lhrhpghn.
Vhnimrhni Pmehthn, Ahnuhrj 2;86
[mnuejs,
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v
FHCVHR JPJ
LHEHDHN A]F]E
EMDBHR [MNIMPHLHN ............................................................................. jj
GHVH [MNIHNVHR ..................................................................................... jjj
FHCVHR JPJ .................................................................................................... v
FHCVHR VHBME ............................................................................................ vjj
FHCVHR IHDBHR ....................................................................................... vjjj
BHB J [MNFHL]E]HN
8.8 Ehthr Bmehghni [rhgtmg Gmrah Jnfustrj .............................. 8
8.2 Vuauhn [rhgtmg Gmrah Jnfustrj ........................................... 2
8.0 Dhnchht [rhgtmg Gmrah Jnfustrj ......................................... 0
8.6 Pjstmdhtjgh [mnuejshn ........................................................ 6
8.= Dmtofm [mniudpuehn Fhth ............................................... 6
BHB JJ [MEHGPHNHHN [RHGVMG GMRAH JNF]PVRJ
2.8 Ihdbhrhn ]dud [mrushlhhn ........................................... 3
2.8.8 Pmahrhl Pjnight [V. P]@OCJNFO ......................... 3
2.8.2 Sjsj fhn Djsj [V. P]@OCJNFO ............................. :
2.8.0 Ptrugtur [V. P]@OCJNFO ..................................... 88
2.2 Ahfwhe Gmijhthn ................................................................ 82
2.0 ]rhjhn Gmijhthn Jnfustrj ................................................... 83
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vj
BHB JJJ [MDBHLHPHN VMORJ
0.8 Hgunthnsj ........................................................................... 2:
0.8.8 Fmcjnjsj Hgunthnsj ................................................... 2:
0.8.2 Cunisj Hgunthnsj ..................................................... 2:
0.2 Hgunthnsj Dhnhamdmn ....................................................... 0;
0.0 [mnigehsjcjghsjhn ( cjeejni ) .................................................. 08
0.0.8 Fmcjnjsj Cjeejni ........................................................ 08
0.0.2 Vjpm [mnigehsjcjghsjhn ............................................ 08
0.0.0 [rjnsjp Fhshr [mnigehsjcjghsjhn .............................. 02
0.0.6 Pjstmd Dmdmejlhrh Fogudmn ................................. 00
0.6 [hahg .................................................................................. 06
0.6.8 Fmcjnjsj [hahg .......................................................... 06
0.6.2 Amnjs ‐ Amnjs [hahg ................................................... 06
BHB JS [MN]V][
6.8 Gmsjdpuehn ........................................................................ 09
6.2 Phrhn .................................................................................. 0:
6.2.8 Phrhn ]ntug [jlhg [V P]@OCJNFO ..................... 0:
6.2.2 Phrhn ]ntug [jlhg Pmgoehl ..................................... 6;
EHD[JRHN
FHCVHR []PVHGH
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vjj
FHCVHR VHBME
Vhbme 2.8 1 Vhbme Gmlhfjrhn Nhflh Pmpty Phcjeeh ............................................ 82
Vhbme 2.2 1 Vhbme Gmlhfjrhn Nmnmni Glojrunjssh ........................................... 80
Vhbme 2.0 1 Vhbme Gmlhfjrhn Vjgh Nurlhnfhyhnj ............................................. 86
Vhbme 2.6 1 ]rhjhn Gmijhthn [rhgmrjn fj [V. P]@OCJNFO ............................ 83
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vjjj
FHCVHR IHDBHR
Ihdbhr 2.8 Eoio [V P]@OCJNFO ( [MRPMRO).......................................... 3
Ihdbhr 2.2 Ghntor [usht [V P]@OCJNFO ([MRPMRO) .............................. <
Ihdbhr 2.0 Ptrugtur Orihnjshsj [V P]@OCJNFO ......................................... 88
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8
BHB J
[MNFHL]E]HN
8.8 Ehthr Bmehghni [rhgtmg Gmrah Jnfustrj ( [rhgmrjn )
[rhgtmg Gmrah Jnfustrj ( [RHGMRJN ) dmruphghn shehl shtu gmijhthn
jntrhguejguemr yhni fjehgshnhghn oeml sjswh Pmgoehl Gmauruhn, dmn`hgup
pmnihehdhn gmrah fhn tuihs ehjn yhni smsuhj fmnihn proirhd gmhlejhnnyh
dhsjni-dhsjni. [rhgtmg Gmrah Jnfustrj ( [RHGMRJN ) yhni fjehgshnhghn
phfh gmehs \J hthu smdmstmr JJJ, tjfhg fjhrtjghn fmnihn pmnimnhehn dmfhn
fhn pmdbmntughn gmtmrhdpjehn tmrbhths smljniih sm`hrh smpmnulnyh sjswh
fhpht bmrfjrj smnfjrj.
Pmsuhj fmnihn gurjgueud Pmgoehl Dmnmnihl Gmauruhn bhlwh eueushn
PDG fjlhrhpghn dmnahfj sjswh yhni sjhp phghj fj dhsyhrhght. Fj fhehd
gurjgueud smgoehl fjtmthpghn bhlwh untug dmwuaufghn proirhd tmrsmbut
phrh sjswh fjlhrusghn dmnijgutj fhn dmehgshnhghn prhgmrjn hnthrh ehjn 1
Gmtmntuhn Gurjgueud PDG, pmehgshnhhn pmnfjfjghn fhn pmehtjlhn
bmrfhshrghn pmnfmghthn pmnfjfjghn fhn pmehtjlhn bmrfhshrghn pmnfmghthn
[mnfjfjghn Pjstmd Ihnfh, Sjsj fhn Djsj PDG.
[roirhd pmnfjfjghn sjstmd ihnfh shniht fjbutulghn fhehd
pmniuhshhn godpmtmnsj fhn pmdbmntughn sjghp procmsj sjswh smpmrtj
tmr`mrdjn fhehd tuauhn pmnfjfjghn fhn pmehtjlhn PDG yhjtu 1
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H. [mehgshnhhn pmnfjfjghn fhn pmehtjlhn tmruthdh bmrtuauhn untug
dmdbmghej pmsmrth fjgeht dmnimdbhnighn gmprjbhfjhn, potmnsj
hghfmdjg, fhn fhshr-fhshr gmhlejhn yhni guht fhn bmnhr dmeheuj
pmdbmehahrhn proirhd hfhgtjc, nordhtjc fhn profugtjc.
B. [mnfjfjghn fhn pmehtjlhn fj funjh gmrah bmrtuauhn untug dmdbmrjghn
dmdbmrjghn pmnihehdhn gmrah yhni smsuniiulnyh hihr pmsmrth
dmniuhshj godpmtmnsj gmhlejhn profugtjc sthnfhr, dmnijntmrnhejshsj
sjghp njehj bufhyh jnfustrj yhni bmrorjmnthsj gmphfh sthnfhr
dutu,njehj-njehj mgonodj fhn ajwh gmwjrhushlhhn, smrth dmdbmntug
mtos gmrah yhni grjtjs, profugtjc fhn godpmtjtjc.
8.2 Vuauhn [rhgtmg Gmrah Jnfustrj ( [rhgmrjn )
[rhgtmg Gmrah Jnfustrj ( [RHGMRJN ) fjtunaughn untug dmdbmntug
suphyh dmdjejgj procmsjonhe gmrah hnthrh ehjn 1
H. Dmnjnightghn, dmdpmreuhs fhn dmnmthpghn gmtmrhdpjehn yhni
dmdbmntug gmdhdpuhn sjswh smbhihj bmghe untug dmdhsugj
ehphnihn gmrah yhni smsuhj fmnihn proirhd gmhlejhn fhn fjsjpejn
jedunyh.
B. Dmnudbul gmdbhnighn fhn dmdhnchhtghn sjswh procmssjonhe yhni
fjpmreughn sjswh untug dmdhsugj ehphnihn gmrah smsuhj fmnihn
bjfhninyh.
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0
@. Dmnjnightghn pmnihehdhn sjswh phfh hspmg-hspmg ushlh yhni
potmnsjhe fhehd ehphnihn gmrah hnthrh ehjn 1 strugtur orihnjshsj ushlh,
hsosjhsj ushlh, amnahni ghrjr, fhn dmnmnihl ushlh.
F. Dmdbmrjghn gmsmdphthn phfh sjswh untug dmdhsyhrhghtghn fjrj
phfh smsuhtu hthu jgejd ejnigunihn gmrah yhni smbmnhrnyh, bhjg
smbhihj pmgmrah, dhupun smbhihj pmgmrah dhnfjrj, tmruthdh yhni
bmrgmnhhn fmnihn fjsjpejn gmrah.
M. Dmnjnightghn, dmdpmreuhs fhn dmdhnthpghn prosms pmymrhphn
tmgnoeoij bhru fhrj ehphnihn gm smgoehl fhn smbhejgnyh.
C. Dmdpmroeml dhsughn untug dmdpmrbhjgj fhn dmnimdbhnighn
gmsmsuhjhn pmnfjfjghn gmauruhn.
I. Dmnahejn gmrahshdh fmnihn funjh ushlh sm`hrh jnstjtusjonhe untug
dmdbmrjghn pmeuhni dhsug fhn fjtmdphtghnnyh heudnj.
8.0 Dhnchht [rhgtmg Gmrah Jnfustrj ( [rhgmrjn )
Hfhpun yhni dhnchht yhni fjfhpht fhrj pmehgshnhhn [rhgtmg Gmrah
Ehphnihn jnj, hnthrh ehjn 1
H.
Dmnfhphtghn bmrbhihj dh`hd jedu yhni fjfhpht bmrbhihj dh`hd
gmijhthn fj tmdpht fjehgshnhghnnyh [rhgtmg Gmrah Ehphnihn.
B. Dmnfhphtghn pmnihehdhn dmnymemshjghn suhtu pmrdhshehlhn yhni
tmrahfj fhehd suhtu pmrushlhhn bhjg sm`hrh jnfjvjfu hthupun sm`hrh
tjd fhn gmrahshdh.
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6
@. Fhpht dmnmrhpghn jedu yhni fjfhphtghn smdhsh guejhl gm fhehd
gmljfuphn nyhth.
F. Dmdpmrsjhpghn ghrjr pmgmrah fhn dmnhdbhl pmnihehdhn bmgmrah.
8.6 Pjstmdhtjgh [mnuejshn
Ehporhn [rhgtjg Gmrah Jnfustrj ([RHGMRJN) jnj fjbhij gm fhehd 6
bhb, fhn fj smtjhp bhbnyh fjrjn`j fhehd sub bhb smbhihj bmrjgut 1
BHB J 1 Bhb jnj dmruphghn bhijhn pmnfhlueuhn fhrj Ehporhn [rhgmrjn
jnj yhni tmrfjrj hths ehthr bmehghni prhgmrjn, tuauhn prhgmrjn,
dhnchht prhgmrjn, sjstmdhtjgh pmnuejshn, fhn dmtofm
pmniudpuehn fhth.
BHB JJ 1 Bhb jnj dmdbhlhs tmnthni pmehgshnhhn gmijhthn prhgmrjn yhni
dmejputj ihdbhrhn udud pmrushlhhn tmdpht fjehgshnhghn
prhgmrjn, urhjhn gmrah, fhn ahfwhe gmijhthn.
BHB JJJ 1 Bhb jnj dmdbhlhs tmnthni pmdbhlhshn fhn tmduhn yhni
dmduht ghajhn tmorj fhn tmduhn stufj.
BHB JS 1 Bhb jnj dmruphghn bhb pmnutup fhrj ehporhn prhgmrjn jnj yhni
bmrjsj gmsjdpuehn fhn shrhn.
8.= Dmtofm [mniudpuehn Fhth
Dmtofm yhni fjiunhghn fhehd pmnmejtjhn tmrsmbut hfhehl dmtofm
pmniudpuehn fhth yhni tmrfjrj smbhihj bmrjgut 1
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=
H. Ptufj Ehphnihn
[mnihdhthn ehnisuni gm funjh ushlh fhn funjh jnfustrj fmnihn
`hrh prhgtjg gmrah jnfustrj smehdh 2 buehn fj [V. Pu`ocjnfo
([MRPMRO) smbhihj tmdpht prhgtjg gmrah jnfustrj.
B. Ptufj [usthgh
Dmn`hrj fhth - fhth fmnihn dmdpmehahrj bugu, ehporhn gmrah
prhgtmg, browsjni jntmrnmt hthupun lhsje pmnmejtjhn yhni bmrghjthn
tmnthni gmuhnihn hgunthnsj.
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3
BHB JJ
[MEHGPHNHHN [RHGVMG GMRAH JNF]PVRJ
2.8 Ihdbhrhn ]dud [mrushlhhn
2.8.8 Pmahrhl Pjnight [V. P]@OCJNFO ([MRPMRO)
[mrushlhhn pmrsmrohn (pmrsmro) [V. Pupmrjntmnfjni @odphny oc
Jnfonmsjh hthu yhni embjl fjgmnhe fmnihn P]@OCJNFO dmruphghn
bhfhn ushlh pmrsmrohn tmrbhths yhni fjfjrjghn phfh thniihe 22
Ogtobmr 8:=3 dmeheuj poeh gmrah shdh fhehd bmntug aojnt vmnturm
hnthrh pmdmrjnthl Nmihrh Rmpubejg Jnfonmsjh fmnihn Po`jmtm
Imnmrhem fm Purvhjehn`m, PIP PH, smbuhl bhfhn ushlh swhsth hsjni
yhni bmrimrhg fjbjfhni ahsh jnspmgsj yhni bmrgmfufughn fj Pwjss.
Fmnihn bmrahehnnyh whgtu, smjrjni fmnihn tudbulnyh bjsnjs ahsh
P]@OCJNFO, shht jnj gmpmdjejghn shlhd P]@OCJNFO dhyorjths
fjguhshj oeml pmdmrjnthl Nmihrh Rmpubejg Jnfonmsjh yhjtu smbmshr
:=% fhn smfhnighn sjshnyh smbmshr =% fjguhshj oeml PIP.
Ihdbhr 2.8 Eoio [V. P]@OCJNFO ([MRPMRO)
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9
Bmrhwhe fhrj lhnyh tmrbhths phfh bjsnjs ahsh `hrio
supmrjntmnfmn`m & jnspm`tjon hths godjfjths pmrthnjhn pmrsmfjhhn
nhsjonhe smpmrtj bmrhs, gmdufjhn fmnihn bufhyh jnovhsj yhni fjdjejgj
smahg ehljrnyh, dmeheuj grmhtjcjths P]@OCJNFO tmrus tudbul
dmnimdbhnighn bjsnjs ahsh ehyhnhn smpmrtj whrmlousjni &
corwhrfjni, cudjihtjon & jnfustrjhe lyijmnm smrvj`ms, hnheytj`he
ehborhtory smrvj`ms, jnfustrjhe & dhrjnm mnijnmrjni smrvj`ms,
smljniih bmrlhsje dmnfhphtghn gmpmr`hyhhn fhrj bmrbhihj pjlhg,
glususnyh phrh profusmn mgportjr, pmdmrjnthl Jnfonmsjh fhn bhlghn
pmdmrjnthl nmihrh shlhbht smrth emdbhih-emdbhih pmnfonor hsjni.
Vjfhg puhs shdphj fjsjtu, smjrjni fmnihn ehau pmrtudbulhn
pmrmgonodjhn Jnfonmsjh yhni dmn`jpthghn pmeuhni hghn gmbutulhn
ahsh fjbjfhni jnspmgsj, supmrvjsj, pmnighajhn fhn pmniuajhn,
P]@OCJNFO dmnimdbhnighn ehyhnhn ahsh yhni fjdjejgjnyh smpmrtj
ehljrnyh ahsh `oeehtmrhe dhnhimdmnt, Eeoyfks himn`y, pmtroemud &
pmtro`lmdj`he, hpprhjshe, poeeutjon hssmssdmnt, soje jnvmstjihtjon, non
fmstru`tjvm tmstjni (NFV), ljniih hgljrnyh P]@OCJNFO
dmnfhphtghn gmpmr`hyhhn fhrj pmdmrjnthl RJ untug dmehgughn
pmnihwhshn tmrlhfhp pmehgshnhhn gmbjahghn pmdmrjnthl yhni fjgmnhe
fmnihn ahsh HVM (hpejghsj thth njhih mgspor).
Ahsh-ahsh P]@OCJNFO fhehd pmrgmdbhnihnnyh dmejputj
jnspmgsj, supmrvjsj, pmnighajhn fhn pmniuajhn hths godufjths
pmrthnjhn, pmrhehthn tmgnjg, jnspmgsj godufjths jnfustrj, pmrfhihnihn
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<
fhn pmrthdbhnihn, chsjejths-chsjejths pmrfhihnihn, dhnhamdmn hiunhn,
smrtjcjghsj sjstmd dhnhamdmn dutu, ejnigunihn, gmsmehdhthn fhn
gmsmlhthn gmrah, ahsh-ahsh supmrvjsj fhn pmnighajhn fj bjfhni jnvmsthsj
fhn ehborhtorjud.
Ihdbhr 2.2 Ghntor [usht [V. P]@OCJNFO ([MRPMRO)
Fhehd pmrahehnnyh P]@OCJNFO smdpht dmnihehdj grjsjs,
yhgnj phfh phs`h fjhgljrjnyh gmijhthn ahsh Hpejghsj Vhthnjhih Mgspor
phfh thlun 2;;8. lhe jnj tmehl dmnihgjbhtghn gmruijhn yhni `ugup
sjinjcjghn. Nhdun, smeurul ahahrhn pmrushlhhn tjfhg tjniihe fjhd.
P]@OCJNFO bmrtmghf untug dmnihthsj grjsjs yhni fjlhfhpj fhn
dmnihdbje prhghrsh untug bmrubhl embjl dmnymsuhjghn fjrj fmnihn
tuntuthn fhn thnthnihn ushlh hihr dmnahfj pmrushlhhn profugtjc,
bmrgjnmrah bhjg fhn bmrfhyh shjni dmeheuj pmnmrhphn [roirhd
Vrhnscordhsj Bjsnjs. Pm`hrh bmrthlhp proirhd tmrsmbut dmdbuhlghn
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:
lhsje. [hfh thlun 2;;0 duehj dmrhjl ehbh yhni fjjgutj oeml lhsje phfh
thlun-thlun bmrjgutnyh.
[roirhd Vrhnscordhsj Bjsnjs `ugup bmrlhsje dmdbhwh
P]@OCJNFO dmehgughn turnhrounf . P]@OCJNFO gmdbhej gm aheur
gmbmrlhsjehn. Gmnfhtj bmrlhsje dmehgughn turnhrounf, P]@OCJNFO
tjfhg dmniubhl vjsj fhn djsjnyh. P]@OCJNFO dmniubhl cjeosocj
pmdhshrhn fhrj phrhfjidh profu`t orjmntmf dmnahfj dhrgmt orjmntmf
fmnihn dmnmthpghn 8; Ptrhtmij` Busjnmss ]njt (PB]) yhni dmehyhnj
phshr potmnsjhe yhgnj PB] [mrthnjhn7 [mnfuguni Bjsnjs Cjnhnsjhe7
[rofug Jnfustrj fhn Gonsudmn7 Djnmrhe7 Djnyhg & Ihs7 [mdmrjnthl
fhn Jnstjtusj Jntmrnhsjonhe7 Rmghyhsh fhn Vrhnsporthsj7 Pmrtjcjghsj
Jntmrnhtjonhe7 Gmluthnhn, Gmehuthn-[mrjghnhn fhn Ejnigunihn7 smrth
Ahsh-Ahsh ]dud.
2.8.2 Sjsj fhn Djsj
[mrushlhhn dmdjejgj Sjsj, Djsj [mrushlhhn fj fhehd
dmnahehnghn ushlhnyh. Bmrjgut urhjhnnyh smbhihj bmrjgut1
H. Sjsj [mrushlhhn
Sjsj [V. P]@OCJNFO ([mrsmro) hfhehl dmnahfj pmrushlhhn
gmehs funjh fj bjfhni jnspmgsj, supmrvjsj, pmnighajhn, fhn
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8;
pmniuajhn yhni jnfmpmnfmn fmnihn tmghf dmdmnulj gmpuhshn
pmehniihn.
B. Djsj [mrushlhhn
Djsj [V. P]@OCJNFO ([mrsmro) hfhehl 1
8. Dmdbmrjghn pmehyhnhn ahsh yhni tmrbhjg untug dmn`hphj
gmpuhshn pmehniihn dmeheuj procmsjonhe-jsdm, ahrjnihn yhni
euhs, sjstmd dhnhamdmn tmrphfu, tmgnoeoij tmpht iunh fhn
pmniiunhhn sthnfhr yhni fjhguj jntmrnhsjonhe.
2. [mrushlhhn shniht dmnilhrihj sudbmr fhyh dhnusjh fhn
bmrtmghf untug dmnimdbhnighn dmrmgh smpmnulnyh.
0. [mrushlhhn bmruphyh dmdmnulj gmpmntjnihn bmrbhihj pjlhg
tmrghjt sm`hrh smjdbhni.
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88
2.8.0 Ptrugtur [V. P]@OCJNFO ([MRPMRO)
Ihdbht 2. 0 Ptrugtur Orihnjshsj [V P]@OCJNFO ([MRPMRO)
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82
2.2 Ahfwhe Gmijhthn
Ahfwhe gmijhthn bmrjsj hbsmnsj pmsmrth [rhgtmg Gmrah Jnfustrj
([RHGMRJN) fj [V. Pu`ocjnfo ([MRPMRO).
Nhdh Pjswh 1 Nhflh Pmpty Phccjeh Vhbme 2.8
Lhrj Gm - VhniiheHbsmn Gmrah
GmtmrhnihnDhsug Gmeuhr
8 Pmnjn, ;: Pmptmdbmr 2;80 ;<.;; 89.;;
2 Pmehsh, 8; Pmptmdbmr 2;80 ;<.;; 89.;;0 Rhbu, 88 Pmptmdbmr 2;80 ;<.;; 89.;;
6 Ghdjs, 82 Pmptmdbmr 2;80 ;<.;; 89.;;
= Aud‚ht, 80 Pmptmdbmr 2;80 ;<.;; 89.;;
3 Pmnjn, 83 Pmptmdbmr 2;80 ;<.;; 89.;;
9 Pmehsh, 89 Pmptmdbmr 2;80 ;<.;; 89.;;
< Rhbu, 8< Pmptmdbmr 2;80 ;<.;; 89.;;
: Ghdjs, 8: Pmptmdbmr 2;80 ;<.;; 89.;;
8; Aud‚ht, 2; Pmptmdbmr 2;80 ;<.;; 89.;;
88 Pmnjn, 20 Pmptmdbmr 2;80 ;<.;; 89.;;82 Pmehsh, 26 Pmptmdbmr 2;80 ;<.;; 89.;;
80 Rhbu, 2= Pmptmdbmr 2;80 ;<.;; 89.;;
86 Ghdjs, 23 Pmptmdbmr 2;80 ;<.;; 89.;;
8= Aud‚ht, 29 Pmptmdbmr 2;80 ;<.;; 89.;;
83 Pmnjn, 0; Pmptmdbmr 2;80 ;<.;; 89.;;
89 Pmehsh, 8 Ogtobmr 2;80 ;<.;; 89.;;
8< Rhbu, 2 Ogtobmr 2;80 ;<.;; 89.;;
8: Ghdjs, 0 Ogtobmr 2;80 ;<.;; 89.;;
2; Aud‚ht, 6 Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr28 Pmnjn, 9 Ogtobmr2;80 Jzjn ]ehnihn Djf Pmdmstmr
22 Pmehsh, < Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
20 Rhbu, : Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
26 Ghdjs, 8; Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
2= Aud‚ht, 88 Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
23 Pmnjn, 86 Ogtobmr 2;80Crmm Fhy
@utj Jfue Hflh
29 Pmehsh, 8= Ogtobmr 2;80 @utj Jfue Hflh
2< Rhbu, 83 Ogtobmr 2;80 ;<.;; 89.;;
2: Ghdjs, 89 Ogtobmr 2;80 ;<.;; 89.;;
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80
0; Aud‚ht, 8< Ogtobmr 2;80 ;<.;; 89.;;
08 Pmnjn, 28 Ogtobmr 2;80 ;<.;; 89.;;
02 Pmehsh, 22 Ogtobmr 2;80 ;<.;; 89.;;
00 Rhbu, 20 Ogtobmr 2;80 ;<.;; 89.;;
06 Ghdjs, 26 Ogtobmr 2;80 ;<.;; 89.;;
0= Aud‚ht, 2= Ogtobmr 2;80 ;<.;; 89.;;
03 Pmnjn, 2< Ogtobmr 2;80 ;<.;; 89.;;
09 Pmehsh, 2: Ogtobmr 2;80 ;<.;; 89.;;
0< Rhbu, 0; Ogtobmr 2;80 ;<.;; 89.;;
0: Ghdjs, 08 Ogtobmr 2;80 ;<.;; 89.;;
6; Aud‚ht, 8 Novmdbmr 2;80 ;<.;; 89.;;
68 Pmnjn, 6 Novmdbmr 2;80 ;<.;; 89.;;
62 Pmehsh, = Novmdbmr 2;80 Crmm Fhy Vhlun Bhru Jsehd
60 Rhbu, 3 Novmdbmr 2;80 ;<.;; 89.;;
66 Ghdjs, 9 Novmdbmr 2;80 ;<.;; 89.;;
6= Aud‚ht, < Novmdbmr 2;80 ;<.;; 89.;;
Nhdh Pjswh 1 Nmnmni Glhjrunjsh Vhbme 2.2
Lhrj Gm - Vhniihe
Hbsmn Gmrah
GmtmrhnihnDhsug Gmeuhr
8 Pmnjn, ;: Pmptmdbmr 2;80 ;<.;; 89.;;
2 Pmehsh, 8; Pmptmdbmr 2;80 ;<.;; 89.;;
0 Rhbu, 88 Pmptmdbmr 2;80 ;<.;; 89.;;
6 Ghdjs, 82 Pmptmdbmr 2;80 ;<.;; 89.;;
= Aud‚ht, 80 Pmptmdbmr 2;80 ;<.;; 89.;;
3 Pmnjn, 83 Pmptmdbmr 2;80 ;<.;; 89.;;
9 Pmehsh, 89 Pmptmdbmr 2;80 ;<.;; 89.;;
< Rhbu, 8< Pmptmdbmr 2;80 ;<.;; 89.;;
: Ghdjs, 8: Pmptmdbmr 2;80 ;<.;; 89.;;
8; Aud‚ht, 2; Pmptmdbmr 2;80 ;<.;; 89.;;
88 Pmnjn, 20 Pmptmdbmr 2;80 ;<.;; 89.;;
82 Pmehsh, 26 Pmptmdbmr 2;80 ;<.;; 89.;;
80 Rhbu, 2= Pmptmdbmr 2;80 ;<.;; 89.;;
86 Ghdjs, 23 Pmptmdbmr 2;80 ;<.;; 89.;;
8= Aud‚ht, 29 Pmptmdbmr 2;80 ;<.;; 89.;;
83 Pmnjn, 0; Pmptmdbmr 2;80 ;<.;; 89.;;
89 Pmehsh, 8 Ogtobmr 2;80 ;<.;; 89.;;
8< Rhbu, 2 Ogtobmr 2;80 ;<.;; 89.;;
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86
8: Ghdjs, 0 Ogtobmr 2;80 ;<.;; 89.;;
2; Aud‚ht, 6 Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
28 Pmnjn, 9 Ogtobmr2;80 Jzjn ]ehnihn Djf Pmdmstmr
22 Pmehsh, < Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
20 Rhbu, : Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
26 Ghdjs, 8; Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
2= Aud‚ht, 88 Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
23 Pmnjn, 86 Ogtobmr 2;80Crmm Fhy
@utj Jfue Hflh
29 Pmehsh, 8= Ogtobmr 2;80 @utj Jfue Hflh
2< Rhbu, 83 Ogtobmr 2;80 ;<.;; 89.;;
2: Ghdjs, 89 Ogtobmr 2;80 ;<.;; 89.;;
0; Aud‚ht, 8< Ogtobmr 2;80 ;<.;; 89.;;
08 Pmnjn, 28 Ogtobmr 2;80 Jzjn
02 Pmehsh, 22 Ogtobmr 2;80 ;<.;; 89.;;
00 Rhbu, 20 Ogtobmr 2;80 ;<.;; 89.;;
06 Ghdjs, 26 Ogtobmr 2;80 ;<.;; 89.;;
0= Aud‚ht, 2= Ogtobmr 2;80 ;<.;; 89.;;
03 Pmnjn, 2< Ogtobmr 2;80 ;<.;; 89.;;
09 Pmehsh, 2: Ogtobmr 2;80 ;<.;; 89.;;
0< Rhbu, 0; Ogtobmr 2;80 ;<.;; 89.;;
0: Ghdjs, 08 Ogtobmr 2;80 Phgjt
6; Aud‚ht, 8 Novmdbmr 2;80 Phgjt
68 Pmnjn, 6 Novmdbmr 2;80 Phgjt
62 Pmehsh, = Novmdbmr 2;80 Crmm Fhy Vhlun Bhru Jsehd
60 Rhbu, 3 Novmdbmr 2;80 ;<.;; 89.;;
66 Ghdjs, 9 Novmdbmr 2;80 ;<.;; 89.;;
6= Aud‚ht, < Novmdbmr 2;80 ;<.;; 89.;;
Nhdh Pjswh 1 Vjgh Nurlhnfhyhnj Vhbme 2.0
Lhrj Gm - VhniiheHbsmn Gmrah
GmtmrhnihnDhsug Gmeuhr
8 Pmnjn, ;: Pmptmdbmr 2;80 ;<.;; 89.;;
2 Pmehsh, 8; Pmptmdbmr 2;80 ;<.;; 89.;;
0 Rhbu, 88 Pmptmdbmr 2;80 ;<.;; 89.;;
6 Ghdjs, 82 Pmptmdbmr 2;80 ;<.;; 89.;;
= Aud‚ht, 80 Pmptmdbmr 2;80 ;<.;; 89.;;
3 Pmnjn, 83 Pmptmdbmr 2;80 ;<.;; 89.;;
9 Pmehsh, 89 Pmptmdbmr 2;80 ;<.;; 89.;;
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8=
< Rhbu, 8< Pmptmdbmr 2;80 ;<.;; 89.;;
: Ghdjs, 8: Pmptmdbmr 2;80 ;<.;; 89.;;
8; Aud‚ht, 2; Pmptmdbmr 2;80 ;<.;; 89.;;
88 Pmnjn, 20 Pmptmdbmr 2;80 ;<.;; 89.;;
82 Pmehsh, 26 Pmptmdbmr 2;80 ;<.;; 89.;;
80 Rhbu, 2= Pmptmdbmr 2;80 ;<.;; 89.;;
86 Ghdjs, 23 Pmptmdbmr 2;80 ;<.;; 89.;;
8= Aud‚ht, 29 Pmptmdbmr 2;80 ;<.;; 89.;;
83 Pmnjn, 0; Pmptmdbmr 2;80 ;<.;; 89.;;
89 Pmehsh, 8 Ogtobmr 2;80 ;<.;; 89.;;
8< Rhbu, 2 Ogtobmr 2;80 ;<.;; 89.;;
8: Ghdjs, 0 Ogtobmr 2;80 Phgjt
2; Aud‚ht, 6 Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
28 Pmnjn, 9 Ogtobmr2;80 Jzjn ]ehnihn Djf Pmdmstmr
22 Pmehsh, < Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
20 Rhbu, : Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
26 Ghdjs, 8; Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
2= Aud‚ht, 88 Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr
23 Pmnjn, 86 Ogtobmr 2;80Crmm Fhy
@utj Jfue Hflh
29 Pmehsh, 8= Ogtobmr 2;80 @utj Jfue Hflh
2< Rhbu, 83 Ogtobmr 2;80 ;<.;; 89.;;
2: Ghdjs, 89 Ogtobmr 2;80 ;<.;; 89.;;
0; Aud‚ht, 8< Ogtobmr 2;80 ;<.;; 89.;;
08 Pmnjn, 28 Ogtobmr 2;80 ;<.;; 89.;;
02 Pmehsh, 22 Ogtobmr 2;80 ;<.;; 89.;;
00 Rhbu, 20 Ogtobmr 2;80 ;<.;; 89.;;
06 Ghdjs, 26 Ogtobmr 2;80 ;<.;; 89.;;
0= Aud‚ht, 2= Ogtobmr 2;80 ;<.;; 89.;;
03 Pmnjn, 2< Ogtobmr 2;80 ;<.;; 89.;;
09 Pmehsh, 2: Ogtobmr 2;80 ;<.;; 89.;;0< Rhbu, 0; Ogtobmr 2;80 ;<.;; 89.;;
0: Ghdjs, 08 Ogtobmr 2;80 ;<.;; 89.;;
6; Aud‚ht, 8 Novmdbmr 2;80 ;<.;; 89.;;
68 Pmnjn, 6 Novmdbmr 2;80 ;<.;; 89.;;
62 Pmehsh, = Novmdbmr 2;80 Crmm Fhy Vhlun Bhru Jsehd
60 Rhbu, 3 Novmdbmr 2;80 ;<.;; 89.;;
66 Ghdjs, 9 Novmdbmr 2;80 ;<.;; 89.;;
6= Aud‚ht, < Novmdbmr 2;80 ;<.;; 89.;;
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83
2.0 ]rhjhn Gmijhthn Jnfustrj
]rhjhn Gmijhthn [rhgmrjn fj [V P]@OCJNFO smehdh 2 buehn
tmrljtuni : Pmptmdbmr 2;80 shdphj fmnihn < Novmdbmr 2;80 hfhehl
smbhihj bmrjgut 1
( Vhbme 2.6 )
Vhniihe Nhdh Fjvjsj Gmijhthn
;:-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Dmehgughn
rmgonsjejhsj
pmeunhshn pjuthni
pmrjofm Hiustus
2;80
Nmnmni Glhjrunjsh GHG (HgunthnsjDhnhamdmn)
Dmehgughn
rmgonsjejhsj
pmeunhshn pjuthni
pmrjofm Hiustus
2;80
Vjgh Nurlhnfhyhnj GHG (Cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhni
ghs/bhng pmrjofm
Hiustus 2;80
8;-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Dmehgughn
rmgonsjejhsjpmeunhshn pjuthni
pmrjofm Novmdbmr
2;80
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Dmehgughn
rmgonsjejhsj
pmeunhshn pjuthni
pmrjofm Novmdbmr
2;80
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89
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhni
ghs/bhng pmrjofm
Hiustus 2;807
@lmgjni bugtj
pmnimeuhrhn uhni
ghs/bhng pmrjofm
Hiustus 2;80
88-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Fjstrjbusj cjem untug
pmnmrjdhhn pjuthni
Nmnmni Glhjrunjsh GHG (HgunthnsjDhnhamdmn)
Fjstrjbusj cjem untugpmnmrjdhhn pjuthni
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhni
ghs/bhng pmrjofm
Hiustus 2;80
82-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Fjstrjbusj cjem untug
pmnmrjdhhn pjuthni
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Fjstrjbusj cjem untug
pmnmrjdhhn pjuthni
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhni
ghs/bhng pmrjofm
Hiustus 2;80
80-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni hsjni
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni hsjni
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmniihbunighn
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Hiustus
2;80
83-;:-2;80 Nhflh Pmpty PhccjehGHG (Hgunthnsj Rmgonsjejhsj thlun
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8<
Dhnhamdmn) 2;82
Nmnmni Glhjrunjsh GHG (HgunthnsjDhnhamdmn)
Rmgonsjejhsj thlun2;82
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn fhn
pmnmrjdhhn uhni
ghs/bhng pmrjofm
Hiustus 2;80
89-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl fmsmdbmr
2;82
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl fmsmdbmr
2;82
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn fhn
pmnmrjdhhn uhni
ghs/bhng pmrjofm
Hiustus &
Pmptmdbmr 2;80
8<-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Fjstrjbusj cjem untug
pmnmrjdhhn pjuthni
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Fjstrjbusj cjem untug
pmnmrjdhhn pjuthni
Vjgh Nurlhnfhyhnj GHG (cjejni)
[mnihrsjphn bugtj
pmnimeuhrhn fhn
pmnmrjdhhn uhni
ghs/bhng pmrjofm
Hiustus 2;807
[mnihrsjphn bugu
lhrjhn pmrjofm
Hiustus 2;80
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8:
8:-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Vjgh Nurlhnfhyhnj GHG (cjejni)
[mnyusunhn bugtj
pmnimeuhrhn &
pmnmrjdhhn uhni
ghs/bhng pmrjofm
Pmptmdbmr 2;80
2;-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmniihbunighn
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Pmptmdbmr
2;80
20-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni rupjhl fhn
hsjni pmrjofm Ahnuhrj
2;80
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni rupjhl fhn
hsjni pmrjofm Ahnuhrj
2;80
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhni
ghs/bhng pmrjofm
Pmptmdbmr 2;80
26-;:-2;80 Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm
Novmdbmr ‐
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2;
Fmsmdbmr 2;82
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhthuhni hsjni fhn
rupjhl pmrjofm
Novmdbmr ‐
Fmsmdbmr 2;82
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhni
ghs/bhng pmrjofm
Pmptmdbmr 2;80
2=-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Cjejni fogudmn
(bhntmx)
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Cjejni fogudmn
(bhntmx)
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhni
ghs/bhng pmrjofm
Pmptmdbmr 2;80
23-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Fjstrjbusj cjem
Cjejni fogudmn
(bhntmx)
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Fjstrjbusj cjem
Cjejni fogudmn
(bhntmx)
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtjpmnimeuhrhn uhni
ghs/bhng pmrjofm
Pmptmdbmr 2;807
Dmnyusun rmgmnjni
Gorhn
29-;:-2;80 Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Cjejni fogudmn
(bhntmx)
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28
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Cjejni fogudmn
(bhntmx)
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhni
ghs/bhng pmrjofm
Pmptmdbmr 2;807
Dmnyusun rmgmnjni
Gorhn
0;-;:-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)Fjstrjbusj cjem
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)Fjstrjbusj cjem
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhni
ghs/bhng pmrjofm
Pmptmdbmr 2;80
;8-8;-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)Cjejni fogudmn
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)Cjejni fogudmn
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmniihbunighn
bugtj pmnimeuhrhn
fhn pmnmrjdhhn
uhni ghs/bhng
pmrjofm Pmptmdbmr
2;80
;2-8;-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Cjejni fogudmn
Fjstrjbusj cjem
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Cjejni fogudmn
Fjstrjbusj cjem
Vjgh Nurlhnfhyhnj GHG (cjejni)Dmniihbunighn
bugtj pmnimeuhrhn
fhn pmnmrjdhhn
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22
uhni ghs/bhng
pmrjofm Pmptmdbmr
2;80
;0-8;-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm
cmbruhrj 2;80
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm
cmbruhrj 2;80
Vjgh Nurlhnfhyhnj GHG (cjejni) (PHGJV)
83-8;-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)Fjstrjbusj cjem
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)Fjstrjbusj cjem
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhnighs/bhng pmrjofm
Ogtobmr 2;807
dmnyusun rmgmnjni
gorhn
89-8;-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm dhrmt
2;80
Dmnijnput
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm dhrmt
2;80
Dmnijnput
Vjgh Nurlhnfhyhnj GHG (cjejni) Dmnyusun bugtj
pmnimeuhrhn uhni
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20
ghs/bhng pmrjofm
Ogtobmr 2;807
dmnyusun rmgmnjni
gorhn
8<-8;-2;80
Nhflh Pmpty PhccjehGHG (Hgunthnsj
Dhnhamdmn)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm dhrmt
2;80
Nmnmni GlhjrunjshGHG (Hgunthnsj
Dhnhamdmn)
Dmnijnput
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhni
ghs/bhni pmrjofm
Ogtobmr 2;807
dmnyusun rmgmnjni
gorhn
28-8;-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
@lmgjni fogudmn
Fjstrjbusj cjem
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)( Jzjn )
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun fhn
dmniihbunighn
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Ogtobmr
2;807 dmnyusun
bugu lhrjhn
22-8;-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
@lmgjni fogudmn
Fjstrjbusj cjem
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)
@lmgjni fogudmn
Fjstrjbusj cjem
Vjgh Nurlhnfhyhnj GHG (cjejni) Dmnyusun fhn
dmniihbunighn
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26
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Ogtobmr
2;807 dmnyusun
bugu lhrjhn
20-8;-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
@lmgjni fogudmn
Fjstrjbusj cjem
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)
@lmgjni fogudmn
Fjstrjbusj cjem
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun fhn
dmniihbunighn
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Ogtobmr
2;807 dmnyusun
bugu lhrjhn
26-8;-2;80
Nhflh Pmpty Phccjeh
GHG (gmuhnihn
goorporht)
@lmgjni fogudmn
Fjstrjbusj cjem
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)
@lmgjni fogudmn
Fjstrjbusj cjem
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun fhn
dmniihbunighn
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Ogtobmr2;807 dmnyusun
bugu lhrjhn
2=-8;-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
@lmgjni fogudmn
Fjstrjbusj cjem
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)
@lmgjni fogudmn
Fjstrjbusj cjem
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2=
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnmrjdhhn uhni
ghs/bhng pmrjofm
Ogtobmr 2;807
Dmnyusun bugtj
pmdotonihn [[l
2<-8;-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm dhrmt
2;80
Orh`em
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm dhrmt
2;80
Orh`em
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnmrjdhhn uhni
ghs/bhng pmrjofm
Ogtobmr 2;807
dmnimntrj thnfh
bugtj pmdotonihn
[[l
2:-8;-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm dhrmt
2;80
Orh`em
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm dhrmt
2;80
Orh`em
Vjgh Nurlhnfhyhnj GHG (cjejni & phahg)
Dmniihbunighn
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23
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Ogtobmr
2;807 Dmnimntrj
thnfh bugtj
pmdotonihn [[l
0;-8;-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm dhrmt
2;80
Orh`em
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)
Rmgonsjejhsj dhth
uhni hsjni fhn
rupjhl pmrjofm dhrmt
2;80
Orh`em
Vjgh Nurlhnfhyhnj GHG (cjejni & phahg)
Dmnyusun fhn
dmniihbunighn
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Ogtobmr
2;807 Dmnimntrj
thnfh bugtj
pmdotonihn [[l
08-8;-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
Fjstrjbusj cjem
Orh`em
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)(shgjt)
Vjgh Nurlhnfhyhnj GHG (cjejni & phahg)
Dmnyusun fhn
dmniihbunighn
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Ogtobmr
2;807
dmniihbunighn
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29
bugu lhrjhn pmrjofm
Ogtobmr 2;80
Dmnimntrj thnfh
bugtj pmdotonihn
[[l
;8-88-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
Orh`em
Fjstrjbusj cjem
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)
Orh`em
Fjstrjbusj cjem
Vjgh Nurlhnfhyhnj GHG (cjejni)
Dmnyusun bugtj
pmnimeuhrhn uhdi
ghs/bhng
@lmgjni thnfh bugtj
pmdotonihn [[l
yhni tmehl fj mntrj
;6-88-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
Orh`em
Fjstrjbusj cjem
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)( shgjt )
Vjgh NurlhnfhyhnjGHG (gmuhnihn
goorporht)
@lm`gjni thnfh bugtj
pmdotonihn [[l
;3-88-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)Orh`em
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)Orh`em
Vjgh NurlhnfhyhnjGHG (cjejdi &
pmrphahghn)
Dmnyusun fhn
dmniihbunighn
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Novmdbmr7
@lm`gjni thnfh bugtj
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2<
pmdotonihn [[l
;9-88-2;80
Nhflh Pmpty Phccjeh GHG (gmuhnihngoorporht)
Orh`em
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)
Orh`em
Vjgh NurlhnfhyhnjGHG (cjejdi &
pmrphahghn)
Dmnyusun fhn
dmniihbunighn
bugtj pmnimeuhrhn
uhni ghs/bhng
pmrjofm Novmdbmr7
@lm`gjni thnfh bugtj
pmdotonihn [[l
;<-88-2;80
Nhflh Pmpty PhccjehGHG (gmuhnihn
goorporht)
Orh`em
Nmnmni GlhjrunjshGHG (gmuhnihn
goorporht)
Orh`em
Vjgh NurlhnfhyhnjGHG (cjejdi &
pmrphahghn)
Dmnyusun fhn
dmniihbunighnbugtj pmnmrjdhhn
uhni ghs/bhng
pmrjofm Novmdbmr7
@lm`gjni thnfh bugtj
pmdotonihn [[l
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2:
BHB JJJ
[MDBHLHPHN VMORJ
0.8. Hgunthnsj
0.8.8 Fmcjnjsj Hgunthnsj
Hgunthnsj hfhehl suhtu prosms dmn`htht, dmnigehrjcjghsj,
dmrjnighs, dmnioehl fhn dmnyhajghn fhth, trhnshgsj smrth gmahfjhn
yhni bmrlubunihn fmnihn gmuhnihn smljniih fhpht fjiunhghn oeml
orhni yhni dmniiunhghnnyh fmnihn dufhl fjdmnimrtj untug
pmnihdbjehn suhtu gmputushn smrth tuauhn ehjn. Hgunthnsj bmrhshe
fhrj ghth hsjni h``ountjni yhni hrtjnyh bjeh fjtmramdhlghn gm fhehd
bhlhsh Jnfonmsjh hfhehl dmniljtuni hthu
dmdpmrthniiuniahwhbghn, Hgunthnsj fjiunhghn lhdpjr smeurul
gmijhthn bjsnjs fjsmeurul funjh untug dmnihdbje gmputushn
smljniih fjsmbut smbhihj bhlhsh bjsnjs.
0.8.2 Cunisj Hgunthnsj
Cunisj uthdh hgunthnsj hfhehl smbhihj jncordhsj gmuhnihn
suhtu orihnjshsj. Fhrj ehporhn hgunthnsj gjth bjsh dmejlht posjsj
gmuhnihn suhtu orihnjshsj bmsmrth pmrubhlhn yhni tmrahfj fj
fhehdnyh. Hgunthnsj fjbuht sm`hrh guhejthtjc fmnihn shtuhn ugurhn
uhni. Jncordhsj dmnimnhj gmuhnihn shniht fjbutulghn glususnyh
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0;
oeml pjlhg dhnhamr/dhnhamdmn untug dmdbhntu dmdbuht
gmputushn suhtu orihnjshsj.
0.2 Hgunthnsj Dhnhamdmn
Hgunthnsj Dhnhamdmn hthu Hgunthnsj Dhnhamrjhe hfhehl sjstmd
hgunthnsj yhni bmrghjthn fmnihn gmtmntuhn fhn pmniiunhhn jncordhsj
hgunthnsj untug dhnhamr hthu dhnhamdmn fhehd suhtu orihnjshsj fhn untug
dmdbmrjghn fhshr gmphfh dhnhamdmn untug dmdbuht gmputushn bjsnjs
yhni hghn dmdunigjnghn dhnhamdmn hghn embjl sjhp fhehd pmnimeoehhn
fhn dmehgughn cunisj gontroe.
Dmnurut @lhrtmrmf Jnstjtutm oc Dhnhimdmnt H``ounthnts (@JDH),
hgunthnsj dhnhamdmn hfhehl "prosms jfmntjcjghsj, pmniugurhn, hguduehsj,
hnhejsjs, pmnyusunhn, jntmrprmthsj, fhn godunjghsj jncordhsj yhni
fjiunhghn oeml dhnhamdmn untug dmrmn`hnhghn, dmnimvheuhsj fhn
pmnimnfhejhn fhehd suhtu mntjths fhn untug dmdhstjghn smsuhj fhn
hgunthbjejths pmniiunhhn sudbmr fhyh tmrsmbut. Hgunthnsj dhnhamdmn auih
dmejputj pmnyusunhn ehporhn gmuhnihn untug gmeodpog non-dhnhamdmn
smpmrtj pmdmihni shlhd, grmfjtur, bhfhn pmnihtur fhn otorjths phahg
"(Jstjehl rmsdj @JDH).
Vlm Hdmrj`hn Jnstjtutm oc @mrtjcjmf [ubej` H``ounthnts (HJ@[H)
dmnyhthghn bhlwh hgunthnsj dhnhamdmn smbhihj prhgtjg dmeuhs gm tjih
bjfhni bmrjgut1
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08
h. Dhnhamdmn Ptrhtmij - Dmdhaughn pmrhn hgunthn dhnhamdmn smbhihj
djtrh strhtmijs fhehd orihnjshsj.
b. Dhnhamdmn Gjnmrah - Dmnimdbhnighn prhgtjg pmnihdbjehn gmputushn
bjsnjs fhn dmnimeoeh gjnmrah orihnjshsj.
`. Dhnhamdmn Rjsjgo - Bmrgontrjbusj untug dmdbuht gmrhnigh gmrah fhn
prhgtjg untug dmnijfmntjcjghsj, dmniugur, dmnimeoeh fhn dmehporghn
rjsjgo untug dmn`hphj tuauhn orihnjshsj.
0.0 [mnigehsjcjghsj ( Cje e jni )
0.0.8 Fmcjnjsj Cje e jni
Pjstmd ― cjeejni — hfhehl `hrh yhni sjstmdhtjs untug
dmnigehsjcjghsjghn fhn dmnyjdphn fogudmn, ehijpueh shniht
dufhl fj tmeusurj, fjrubhl hthu fjpjnfhlghn. Cjeejni bjhsh fj smbut
pmnihrsjphn.
Fhehd fmcjnjsj ehjnnyh, sjstmd pmnihrsjphn hfhehl `hrh
pmnihturhn hthu pmnyjdphnhn hrsjp sm`hrh eoijs fhn sjstmdhtjs
fmnihn dmdhghj hbahf, nudmrjg / nodor, luruc hthupun godbjnhsj
luruc fhn nodor smbhihj jfmntjths hrsjp yhni tmrghjt.
0.0.2 Vjpm [mnigehsjcjghsjhn
h. Bmrfhshrghn hbahf.
Fhcthr cjem dmnijgutj uruthn heplhbmt fhrj luruc pmrthdh
smpmrtj1 tuejs nhdh gmeuhrih untug `ejmnt
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02
b. ]ruthn hnigh
Fogudmn fjbmrj nodor untug dufhl fjjnvoj`m, rm`mjpt
(dmehgughn pmnhijlhn fhn pmeunhshn)
`. Bmrfhshrghn fhmrhl (nmihrh)
Eoghsj hthu hehdht fmnihn dmniiunhghn suhtu `ofm,
( zjp 4 tutup-bugh fmnihn dufhl) untug dmd cjemghn jncordhsj
f. Lhe-lhe pogog (jnfug)
Pmduh fogudmn bmrlubunihn fmnihn jnfugnyh fj
bhwhl shtu aufue cjem, djshenyh1 lhrih-lhrih untug Mroph, hthu
jncordhsj tuauhn untug Hdmrjgh
m. Gronoeoij
Lhe-lhe pogog (pmntjni) fj- cjem-ghn smsuhj fmnihn
thniihenyh
0.0.0 [rjnsjp Fhshr Cje e jni
[rjnsjp ‐ prjnsjp fhshr fhrj cjeejni hnthrh ehjn
Rjnihn (smfjgjt dmnihdbje ruhnihn)
Ihdphni fjahnighu (fmght fmnihn tmdpht gmrah)
Pmfmrlhnh (dufhl fjdmnimrtj fhn fjiunhghn)
Hdhn (thnph dmnilhehnij ahehn)
@mpht (ihdphni dmnfhphtghn jncordhsj)
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00
0.0.6 Pjstmd Dmdmejlhrh Fogudmn
Jtu shniht pmntjni bhlwh sjstmd jnfmgs (dmnurut hbahf)
sjstmd yhni phejni duthgljr fj fhehd gmijhthn rutjn
h. Vuauhn fhrjphfh sjstmd jnfmgs
Dmdbuht dufhl dmemthgghn smtjhp fhcthr fj fhehd sjstmd.
b. Bmntug fhrj phfh sjstmd jnfmgs hnthrh ehjn1
o Pjstmd lhehdhn smpmrtj bugu lhrjhn hthu sjstmd jnfmgs fj
fhehd bugu ghdus
o Ghrtu nhdh (`hrf ) fjhtur fhehd eh`j hthu fuehni
(bmrfhshrghn hbahf, smgtor pmrushlhhn dhupun jnfustrj)
o Pjstmd jnfmgs ‐ rofh- ghrtu-ghrtu fjhtur dmejnighr
dmnijgutj heur rofh (bjhshnyh dmnijgutj hbahf, nhdh
pmrushlhhn hthu nhdh pmrorhnihn)
`. Pmbuhl thnfh (dmnhnfhghn tjfhg hfh) dmstj fjiunhghn,
dmnhnfhghn smbuhl cjem smdmnthrh tmehl fjpjnfhlghn. Pm`hrh
fmthje smbhihj bmrjgut jnj.
o Dmniiunhghn nodor cjem
o Vhniihe fjpjnfhlghn
o Nhdh, untug sjhph cjem jtu fjbuht
Pmduh fhth lhrus tmthp bmrehnisuni sm`hrh hgurht, djshenyh cjem
―Dhtj— (cjem pmehniihn smdmnthrh tjfhg hgtjc) lhrus fjpjnfhlghn
gm hrsjp (thnph fjlhn`urghn) untug fjsjdphn.
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06
0.6 [hahg
0.6.8 Fmcjnjsj [hahg
Dmnurut [roc. Fr. L. Ro`ldht Pomdjtro PL, [hahg hfhehl
jurhn rhgyht gmphfh Ghs Nmihrh bmrfhshrghn unfhni-unfhni (yhni
fhpht fjphgshghn) fmnihn tjhfh dmnfhpht ahsh tjdbhe (gontrh
prmsthsj) yhni ehnisuni fhpht fjtunaugghn fhn yhni fjiunhghn untug
dmdbhyhr pmnimeuhrhn udud. Fmcjnjsj tmrsmbut gmdufjhn
fjgormgsjnyh yhni bmrbunyj smbhihj bmrjgut1 [hahg hfhehl pmrhejlhn
gmghyhhn fhrj pjlhg rhgyht gmphfh Ghs Nmihrh untug dmdbjhyhj
pmnimeuhrhn rutjn fhn surpeusnyh fjiunhghn untug pubej` shvjni
yhni dmruphghn sudbmr uthdh untug dmdbjhyhj pubej` jnvmstdmnt .
0.6.2 Amnjs ‐
amnjs phahg
Fj tjnahu fhrj smij Emdbhih [mduniut [hahg fhpht fj bhij
dmnahfj fuh amnjs yhjtu1
h. [hahg Nmihrh
Pmrjni fjsmbut auih [hahg pusht yhjtu phahg yhni
fjpuniut oeml [mdmrjnthl [usht yhni tmrfjrj fhrj1
[hahg [mnilhsjehn
Fjhtur fhehd ]] No. 9 Vhlun 8:<0 tmnthni [hahg
[mnilhsjehn yhni fjubhl tmrhgljr ghej fmnihn ]] Nodor
03 Vhlun 2;;<
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0=
[hahg [mrthdbhlhn Njehj fhn [hahg [mnauhehn hths Bhrhni
Dmwhl
Fjhtur fhehd ]] No. < Vhlun 8:<0 tmnthni [hahg
[mrthdbhlhn Njehj fhn [hahg [mnauhehn hths Bhrhni Dmwhl
yhni fjubhl tmrhgljr ghej fmnihn ]] No. 62 Vhlun 2;;:
Bmh Dhtmrhj
]] No. 80 Vhlun 8:<= tmnthni Bmh Dhtmrhj
Bmh Dhsug
]] No. 8; Vhlun 8::= ao. ]] No. 89 Vhlun 2;;3
tmnthni Gmphbmhnhn
@ughj
]] No. 88 Vhlun 8::= ao. ]] No. 0: Vhlun 2;;9
tmnthni @ughj
b. [hahg Fhmrhl
Pmsuhj ]] 2</2;;: tmnthni [hahg Fhmrhl fhn Rmtrjbusj
Fhmrhl, bmrjgut amnjs-amnjs [hahg Fhmrhl1
8. [hahg [rovjnsj tmrfjrj fhrj1
[hahg Gmnfhrhhn Bmrdotor7
Bmh Bhejg Nhdh Gmnfhrhhn Bmrdotor7
[hahg Bhlhn Bhghr Gmnfhrhhn Bmrdotor7
[hahg Hjr [mrdughhn7 fhn
[hahg Rogog.
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03
2. Amnjs [hahg Ghbuphtmn/Goth tmrfjrj hths1
[hahg Lotme7
[hahg Rmstorhn7
[hahg Ljburhn7
[hahg Rmgehdm7
[hahg [mnmrhnihn Ahehn7
[hahg Djnmrhe Bughn Eoihd fhn Bhtuhn7
[hahg [hrgjr7
[hahg Hjr Vhnhl7
[hahg Phrhni Buruni Yhemt7
[hahg Budj fhn Bhniunhn [mrfmshhn fhn [mrgothhn7
Bmh [mroemlhn Lhg hths Vhnhl fhn Bhniunhn.
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09
BHB JS
[MN]V][
6.8 Gmsjdpuehn
Gmsjdpuehn yhni fhpht fjhdbje fhrj ehporhn prhgtmg gmrah jnfustry jnj
hfhehl 1
8. [rhgtmg Gmrah Jnfustrj ( [RHGMRJN ) dmruphghn shehl shtu gmijhthn
jntrhguejguemr yhni fjehgshnhghn oeml sjswh Pmgoehl Gmauruhn, dmn`hgup
pmnihehdhn gmrah fhn tuihs ehjn yhni smsuhj fmnihn proirhd gmhlejhnnyh
dhsjni-dhsjni.
2. Vuauhn [rhgtmg Gmrah Jnfustrj hfhehl Dmnjnightghn, dmdpmreuhs fhn
dmnmthpghn gmtmrhdpjehn yhni dmdbmntug gmdhdpuhn sjswh7
Dmnjnightghn pmnihehdhn sjswh phfh hspmg-hspmg ushlh yhni potmnsjhe
fhehd ehphnihn gmrah.
0. [V. P]@OCJNFO dmruphghn bhfhn ushlh pmrsmrohn tmrbhths yhni
fjfjrjghn phfh thniihe 22 Ogtobmr 8:=3.
6. Ahsh-ahsh [V P]@OCJNFO dmejputj jnspmgsj, supmrvjsj, pmnighajhn fhn
pmniuajhn hths godufjths pmrthnjhn, pmrhehthn tmgnjg, jnspmgsj godufjths
jnfustrj, pmrfhihnihn fhn pmrthdbhnihn, chsjejths-chsjejths pmrfhihnihn,
dhnhamdmn hiunhn, smrtjcjghsj sjstmd dhnhamdmn dutu, ejnigunihn,
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0<
gmsmehdhthn fhn gmsmlhthn gmrah, ahsh-ahsh supmrvjsj fhn pmnighajhn fj
bjfhni jnvmsthsj fhn ehborhtorjud.
=. Sjsj [V. P]@OCJNFO ([mrsmro) hfhehl dmnahfj pmrushlhhn gmehs funjh
fj bjfhni jnspmgsj, supmrvjsj, pmnighajhn, fhn pmniuajhn yhni jnfmpmnfmn
fmnihn tmghf dmdmnulj gmpuhshn pmehniihn7 Djsj [V. P]@OCJNFO
([mrsmro) hfhehl Dmdbmrjghn pmehyhnhn ahsh yhni tmrbhjg untug dmn`hphj
gmpuhshn pmehniihn dmeheuj procmsjonhe-jsdm, ahrjnihn yhni euhs, sjstmd
dhnhamdmn tmrphfu, tmgnoeoij tmpht iunh fhn pmniiunhhn sthnfhr yhni
fjhguj jntmrnhsjonhe7 [mrushlhhn shniht dmnilhrihj sudbmr fhyh dhnusjh
fhn bmrtmghf untug dmnimdbhnighn dmrmgh smpmnulnyh7 [mrushlhhn
bmruphyh dmdmnulj gmpmntjnihn bmrbhihj pjlhg tmrghjt sm`hrh smjdbhni.
3. Hgunthnsj hfhehl suhtu prosms dmn`htht, dmnigehrjcjghsj, dmrjnighs,
dmnioehl fhn dmnyhajghn fhth, trhnshgsj smrth gmahfjhn yhni bmrlubunihn
fmnihn gmuhnihn. Cunisj uthdh hgunthnsj hfhehl smbhihj jncordhsj
gmuhnihn suhtu orihnjshsj.
9. Hgunthnsj Dhnhamdmn hfhehl sjstmd hgunthnsj yhni bmrghjthn fmnihn
gmtmntuhn fhn pmniiunhhn jncordhsj hgunthnsj untug dhnhamdmn fhehd
suhtu orihnjshsj fhn untug dmdbmrjghn fhshr gmphfh dhnhamdmn untug
dmdbuht gmputushn bjsnjs fhn dmehgughn cunisj gontroe.
<. [mnihrsjphn hfhehl `hrh pmnihturhn hthu pmnyjdphnhn hrsjp sm`hrh eoijs
fhn sjstmdhtjs fmnihn dmdhghj hbahf, nudmrjg / nodor, luruc hthupun
godbjnhsj luruc fhn nodor smbhihj jfmntjths hrsjp yhni tmrghjt. Vjpm
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0:
[mnigehsjcjghsjhn hnthrh ehjn 1 Bmrfhshrghn hbahf7 ]ruthn hnigh7
Bmrfhshrghn fhmrhl7 Lhe-lhe pogog7 Gronoeoij.
:. [hahg hfhehl pmrhejlhn gmghyhhn fhrj pjlhg rhgyht gmphfh Ghs Nmihrh
untug dmdbjhyhj pmnimeuhrhn rutjn fhn surpeusnyh fjiunhghn untug
pubej` shvjni yhni dmruphghn sudbmr uthdh untug dmdbjhyhj pubej`
jnvmstdmnt. Amnjs ‐ amnjs phahg hnthrh ehjn 1 [hahg Nmihrh yhjtu phahg yhni
fjpuniut oeml [mdmrjnthl [usht yhni tmrfjrj fhrj phahg pmnilhsjehn, phahg
pmrthdbhlhn njehj fhn [hahg [mnauhehn hths bhrhni dmwhl, bmh dhtmrhj,
bmh dhsug, `ughj. Fhn [hahg Fhmrhl yhjtu phahg yhni fjpuniut oeml
[mdmrjnthl Fhmrhl.
6.2 Phrhn ‐ Phrhn
[hfh gmsmdphthn jnj, jzjnghn pmnuejs untug dmdbmrjghn shrhn gmphfh
pjlhg P]@OCJNFO fhn pjlhg smgoehl yhni smjrhnyh fhpht fjahfjghn smbhihj
bhlhn pmrtjdbhnihn iunh gmdhauhn fj dhsh dmnfhthni.
6.2.8 Phrhn - Phrhn ]ntug [jlhg [V P]@OCJNFO
Hfhpun shrhn ‐ shrhn untug pjlhg [V. P]@OCJNFO
([MRPMRO) hfhehl
h. [rhgtjg Gmrah Jnfustrj ([RHGMRJN) jnj hghn embjl tmrhrhl hphbjeh
fjsusun suhtu ahfwhe yhni lhrus fjgmrahghn sjswh dmehgshnhghn
[rhgtjg Gmrah Jnfustrj ([RHGMRJN).
b. Fjlhrhpghn fhpht dmnymfjhghn smorhni jnstrugtur glusus phfh
lhrj-lhrj tmrtmntu yhni bmrtuauhn fhpht dmdbmrjgh pmehahrhn tmorj
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6;
yhni bmrlubunihn fmnihn pmgmrahhn hthu gmijhthn yhni
fjehgshnhghn sjswh, hihr sjswh fhpht dmnimrtj fhn dmdhlhdj
pmgmrahhn yhni fjehgshnhghn.
`. ]ntug fhpht embjl bhnyhg dmdbmrjghn pmgmrahhn gmphfh sjswh,
hihr ahd gmrah fhpht tmrjsj pmnul thnph hfh whgtu gosoni yhni
tmrbuhni pmr`udh.
6.2.2 Phrhn - Phrhn ]ntug [jlhg Pmgoehl
Hfhpun shrhn ‐ shrhn untug pjlhg Pmgoehl hnthrh ehjn 1
h. [jlhg smgoehl hihr embjl dmdpmrsjhpghn chsjejths-chsjejths yhni
fjbutulghn oeml sjswh fmdj dmdpmrehn`hr gmijhthn [rhgtjg Gmrah
Jnfustrj ([RHGMRJN).
b. [jlhg smgoehl fjlhrhpghn dmdbhntu gmijhthn sjswh yhni smfhni
dmehgshnhghn [rhgtjg Gmrah Jnfustrj ([RHGMRJN) sm`hrh jntmnsjc,
smljniih smiheh gmsuejthn yhni tjdbue fhpht fjpm`hlghn bmrshdh.
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FHCVHR []PVHGH
P]@OCJNFO, [V. 2;88. EH[ORHN VHL]NHN [MR]PHLHHN, [V P]@OCJNFO
([MRPMRO). Vjfhg fjtmrbjtghn. Ahghrth
PDG D]LHDDHFJZHL 0 GOVH VHNIMRHNI PMEHVHN. 2;80. EH[ORHN
[RHGVMG GMRAH JNF]PVRJ FJ FOD[MV FL]‚HCH @J[]VHV, PDG
Dulhddhfjyhl 0 GOVH VHNIMRHNI PMEHVHN. Vjfhg fjtmrbjtghn. Vhnimrhni
Pmehthn
lttp1//www.iooiem.`o.jf
lttp1//jf.wjgjpmfjh.`od