Qanun No. 1- 2008 Pengelolaan Keuangan Aceh

7/26/2019 Qanun No. 1- 2008 Pengelolaan Keuangan Aceh

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QANUN ACEH

NOMOR 1 TAHUN 2008

TENTANG

PENGELOLAAN KEUANGAN ACEH

BISMILLAHIRRAHMANIRRAHIM

DENGAN RAHMAT ALLAH YANG MAHA KUASA

GUBERNUR NANGGROE ACEH DARUSSALAM,

Menimbn! " # b$% &n'&( men)i*'(n Peme+in'$ A)e$ n! mn$, m( Pen!e-.-n Ke&n!n A)e$ $+&/i-(&(n /e)+ 'e+'ib, '' (e* *e+'&+n *e+&nn!&nn!n, ee('i, ei/ien, (&n'be-, '+n/*+nn be+'n!!&n!3%b en!n mem*e+$'i(n +/ (ei-n, (e*'&'n, n mn' &n'&( m/+('4

b# b$% -m +n!( *e-(/nn .'.n.mi ($&/&/ i*nn! *e+-& n Qn&n Pen!e-.-nKe&n!n A)e$ &n'&( mem*e+)e*' *embn!&nn e(.n.mi A)e$4

)# b$% -m +n!( *e-(/nn Pen!e-.-n Ke&n!n A)e$ /eb!imn i'&+ -m Unn!Unn! N.m.+ 11 T$&n 2005 'en'n! Peme+in'$n A)e$, P/- 182 n P/- 167 Unn!Unn!N.m.+ 2 T$&n 2007 'en'n! Peme+in'$n De+$, n P/- 56 n P/- 85 Unn!Unn!N.m.+ T$&n 2007 'en'n! Pe+imbn!n Ke&n!n n'+ Peme+in'$ P&/' n Peme+in'$De+$4

# b$% be+/+(n *e+'imbn!n /eb!imn im(/& * $&+& , $&+& b n $&+& ), *e+-&

memben'&( Qn&n 'en'n! Pen!e-.-n Ke&n!n A)e$#

Men!in!' " 1# Unn!Unn! N.m.+ 27 T$&n 1695 'en'n! Pemben'&(n De+$ O'.n.m P+.*in/i A'3e$ n*e+&b$n *e+'&+n *emben'&(n P+.*in/i S&m'e+ U'+ :Lemb+n Ne!+ Re*&b-i( In.ne/iT$&n 1695 N.m.+ 57, Tmb$n Lemb+n Ne!+ Re*&b-i( In.ne/i N.m.+ 110;4

2# Unn!Unn! N.m.+ 18 T$&n 166< 'en'n! P3( De+$ n Re'+ib&/i De+$ :Lemb+n Ne!+Re*&b-i( In.ne/i T$&n 166< N.m.+ 71, Tmb$n Lemb+n Ne!+ Re*&b-i( In.ne/i N.m.+ 589;/eb!imn 'e-$ i&b$ en!n Unn!Unn! N.m.+ 7 T$&n 2000 'en'n! Pe+&b$n Unn!Unn! N.m.+ 18 T$&n 166< 'en'n! P3( De+$ n Re'+ib&/i De+$ :Lemb+n Ne!+Re*&b-i( In.ne/i T$&n 2000 N.m.+ 275 Tmb$n Lemb+n Ne!+ Re*&b-i( In.ne/i N.m.+7078;4

# Unn!Unn! N.m.+ 28 T$&n 1666 'en'n! Pene-en!!+n Ne!+ n! Be+/i$ n Beb/ +iK.+&*/i, K.-&/i n Ne*.'i/me :Lemb+n Ne!+ Re*&b-i( In.ne/i T$&n 1666 N.m.+


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6# Unn!Unn! N.m.+ 29 T$&n 2007 'en'n! Si/'em

Pe+en)nn Pembn!&nn N/i.n- :Lemb+n Ne!+ Re*&b-i(

In.ne/i T$&n 2007 N.m.+ 107, Tmb$n Lemb+n Ne!+

Re*&b-i( In.ne/i N.m.+ 7721;4

10# Unn!Unn! N.m.+ 2 T$&n 2007 'en'n! Peme+in'$n

De+$ :Lemb+n Ne!+ Re*&b-i( In.ne/i T$&n 2007 N.m.+

129, Tmb$n Lemb+n Ne!+ Re*&b-i( In.ne/i N.m.+

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116, Tmb$n Lemb+n Ne!+ Re*&b-i( In.ne/i N.m.+

716;4

15# Pe+'&+n Peme+in'$ N.m.+ 27 T$&n 2007 'en'n! Ke&&(n

P+.'.(.-e+ n Ke&n!n Pim*inn n An!!.' De%n

Pe+%(i-n R(' De+$ :Lemb+n Ne!+ Re*&b-i( In.ne/i

T$&n 2007 N.m.+ 60, Tmb$n Lemb+n Ne!+

Re*&b-i( In.ne/i N.m.+ 7715; /eb!imn 'e-$ i&b$

bebe+* (-i, n! 'e+($i+ en!n Pe+'&+n Peme+in'$ N.m.+

21 T$&n 200< 'en'n! Pe+&b$n Ke'i! '/ Pe+'&+n

Peme+in'$ N.m.+ 27 T$&n 2007 'en'n! Ke&&(n P+.'.(.-e+

n Ke&n!n Pim*inn n An!!.' De%n Pe+%(i-n R('

De+$ :Lemb+n Ne!+ Re*&b-i( In.ne/i T$&n 200*en!!&n

b+n! n 3&! me-(/n(n *en!e-.-n (e&n!n A)e$#

1K&/ Pen!!&n B+n! -$ *e3b' n! ibe+i

(&/ &n'&( me-(/n(n /eb!in (e%enn!n *en!!&n n!!+n>*en!!&n

b+n! -m me-(/n(n /eb!in '&!/ n &n!/i SKPA#

21# Pe3b' Pen'&/$n Ke&n!n SKPA n! /e-n3&'n i/in!(' PPKSKPA

-$ *e3b' n! me-(/n(n &n!/i '' &/$ (e&n!n * SKPA#

22# Pe3b' Pe-(/n Te(ni/ Ke!i'n n! /e-n3&'n i/in!(' PPTK -$

*e3b' * &ni' (e+3 SKPA n! me-(/n(n /'& '& bebe+* (e!i'n

+i /&'& *+.!+m /e/&i en!n bin! '&!/n#


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2# Ben$+ Pene+imn -$ *e3b' &n!/i.n- n! i'&n3&( &n'&( mene+im,

menim*n, mene'.+(n, men'&/$(n, n mem*e+'n!!&n!3%b(n

&n! Pen*'n A)e$ -m +n!( *e-(/nn APBA * SKPA n PPKA#

27# Ben$+ Pen!e-&+n -$ *e3b' &n!/i.n- n! i'&n3&( &n'&(

mene+im, menim*n, memb+(n, men'&/$(n, n

mem*e+'n!!&n!3%b(n &n! &n'&( (e*e+-&n be-n3 A)e$ -m +n!(

*e-(/nn APBA * SKPA#

29# En'i'/ *e-*.+n -$ &ni' *eme+in'$n n! 'e+i+i '/ /'& '& -ebi$

en'i'/ (&n'n/i n! men&+&' (e'en'&n *e+'&+n *e+&nn!&nn!n %3ib

menm*i(n -*.+n *e+'n!!&n!3%bn be+&* -*.+n (e&n!n#

25# En'i'/ (&n'n/i -$ &ni' *eme+in'$n *en!!&n n!!+n>*en!!&n

b+n! n .-e$ (+enn %3ib mene-en!!+(n (&n'n/i n men&/&n

-*.+n (e&n!n &n'&( i!b&n!(n * en'i'/ *e-*.+n#

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ibe+i(n (e* PPKA n SKPA &n'&( /e'i* *+.!+m /eb!i )&n -m

*en&/&nn RKAPPKA n RKASKPA#

2# Ren)n Ke+3 n An!!+n S'&n Ke+3 Pe+n!(' A)e$ /e-n3&'n i/in!('

RKASKPA -$ .(&men *e+en)nn n *en!n!!+n n! be+i/i *+.!+m

n (e!i'n S'&n Ke+3 Pe+n!(' A)e$ n! me+&*(n *en3b+n +i

Ren)n Ke+3 S'&n Ke+3 Pe+n!(' A)e$ :Ren3 SKPA; n Ren)n S'+'e!i/

S'&n Ke+3 Pe+n!(' A)e$ :Re/n'+SKPA; n! be+/n!(&'n -m 1 :/'&;

'$&n n!!+n /e+' n!!+n n! i*e+-&(n &n'&( me-(/n(nn#

# Ren)n Ke+3 n An!!+n Pe3b' Pen!e-.- Ke&n!n A)e$ n! /e-n3&'n

i/in!(' RKAPPKA -$ +en)n (e+3 n n!!+n PPKA /e-(& Ben$+

Um&m A)e$#

7# D.(&men Pe-(/nn An!!+n SKPA n! /e-n3&'n i/in!(' DPASKPA

me+&*(n .(&men n! mem&' *en*'n n be-n3 /e'i* SKPA n!

i!&n(n /eb!i /+ *e-(/nn .-e$ *en!!&n n!!+n#

9# D.(&men Pe-(/nn An!!+n Pe3b' Pen!e-.- Ke&n!n A)e$ n!

/e-n3&'n i/in!(' DPAPPKA -$ .(&men *e-(/nn n!!+n PPKA

/e-(& Ben$+ Um&m A)e$#

5# Ke+n!( Pen!e-&+n @n!( Menen!$ -$ *ene('n *en!n!!+n

be+/+(n (ebi3(n en!n men!mbi- (e*&'&/n 'e+$* (ebi3(n

'e+/eb&' i-(&(n -m *e+/*e('i -ebi$ +i /'& (e*&'&/n n! be+/n!(&'n

* '$&n be+i(&'n n! i'&n!(n -m *+(i+n m3


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70# U+&/n *eme+in'$n -$ &n!/i&n!/i *eme+in'$n n! men3i $( n

(e%3ibn Peme+in'$n A)e$ &n'&( men!'&+ n men!&+&/ &n!/i&n!/i

'e+/eb&' n! men3i (e%enn!nn -m +n!( me-in&n!i, me-ni,

membe+(n, n men/e3$'e+(n m/+(', 'e+m/&( i-mn

&+&/n (ei/'ime%n A)e$#

71# P+.!+m -$ *en3b+n (ebi3(n SKPA -m ben'&( &* n! be+i/i

/'& '& -ebi$ (e!i'n en!n men!!&n(n /&'& /&mbe+ n!

i/ei(n &n'&( men)*i $/i- n! 'e+&(&+ /e/&i en!n mi/i SKPA#

72# Ke!i'n -$ b!in +i *+.!+m n! i-(/n(n .-e$ /'& '& -ebi$ &ni'

(e+3 * SKPA /eb!i b!in +i *en)*in //+n 'e+&(&+ * /'&

*+.!+m n 'e+i+i +i /e(&m*&-n 'in(n *en!e+$n /&mbe+ bi(

n! be+&* *e+/.n- :/&mbe+ mn&/i;, b+n! m.- 'e+m/&( *e+-'nn 'e$n.-.!i, n '& (.mbin/i +i bebe+* '& (e/em& 3eni/ /&mbe+

'e+/eb&' /eb!i m/&(n :in*&'; &n'&( men!$/i-(n (e-&+n :.&'*&';

-m ben'&( b+n!>3/#

7# Kine+3 -$ (e-&+n +i (e!i'n n $/i- +i *+.!+m n! (n '&

'e-$ i)*i /e$&b&n!n en!n *en!!&nn n!!+n en!n (&n'i'/ n

(&-i'/ n! 'e+&(&+#

77# S/+n :'+!e'; -$ $/i- n! i$+*(n +i /&'& *+.!+m '& (e-&+n

n! i$+*(n +i /&'& (e!i'n#

79# Ke-&+n :.&'*&'; -$ b+n! '& 3/ n! i$/i-(n .-e$ (e!i'n n!

i-(/n(n &n'&( men&(&n! *en)*in //+n n '&3&n *+.!+m n

(ebi3(n#

75# H/i- :.&').me; -$ /e!- /e/&'& n! men)e+min(n be+&n!/in

(e-&+n +i (e!i'n(e!i'n -m /'& *+.!+m#

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76# Pene+imn De+$ n! /e-n3&'n i/eb&' Pene+imn A)e$ -$ &n! n!

m/&( (e K/ A)e$#

90# Pen!e-&+n De+$ n! /e-n3&'n i/eb&' Pen!e-&+n A)e$ -$ &n!

n! (e-&+ +i K/ A)e$#

91# Pen*'n De+$ n! /e-n3&'n i/eb&' Pen*'n A)e$ -$ $(

Peme+in'$ A)e$ n! i(&i /eb!i *enmb$ ni-i (e(n be+/i$#

92# Pen*'n A/-i De+$ :PAD; n! /e-n3&'n i/eb&' Pen*'n A/-i A)e$

n! i/in!(' PAA -$ /em& *ene+imn A)e$ n! be+/&mbe+ +i *3(

e+$, +e'+ib&/i e+$, $/i- *en!e-.-n e+$ n! i*i/$(n mi-i( A)e$,

(' n -in-in *en*'n /-i A)e$ n! /$#

9# Be-n3 De+$ n! /e-n3&'n i/eb&' Be-n3 A)e$ -$ Ke%3ibn

Peme+in'$ A)e$ n! i(&i /eb!i *en!&+n! ni-i (e(n be+/i$#

97# Pembin -$ /e'i* *ene+imn n! *e+-& ib+ (emb-i n>'&

*en!e-&+n n! (n i'e+im (emb-i bi( * '$&n n!!+n n!

be+/n!(&'n m&*&n '$&n'$&n n!!+n be+i(&'n#

99# S&+*-&/ An!!+n A)e$ -$ /e-i/i$ -ebi$ n'+ *en*'n A)e$ n be-n3

A)e$#

95# Dei/i' An!!+n A)e$ -$ /e-i/i$ (&+n! n'+ *en*'n A)e$ n be-n3

A)e$#

9'& $( Peme+in'$ A)e$ n!

*' ini-i en!n &n! /eb!i (ib' *e+3n3in '& (ib' -inn

be+/+(n *e+'&+n *e+&nn!&nn!n '& (ib' -inn n! /$#


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50# U'n! De+$ n! /e-n3&'n i/eb&' U'n! A)e$ -$ 3&m-$ &n! n!

%3ib ib+ Peme+in'$ A)e$ n>'& (e%3ibn Peme+in'$ A)e$ n! *'

ini-i en!n &n! be+/+(n *e+'&+n *e+&nn!&nn!n, *e+3n3in '&

be+/+(n /ebb -inn n! /$#

51# B+n! Mi-i( De+$ n! /e-n3&'n i/eb&' B+n! Mi-i( A)e$ -$ /em&

b+n! n! ibe-i '& i*e+.-e$ '/ bebn APBA '& be+/- +i *e+.-e$n

-in n! /$#

52# Dn Cn!n -$ n n! i/i/i$(n &n'&( menm*&n! (eb&'&$n n!

meme+-&(n n n! -ebi$ be/+ n! 'i( *' i*en&$i -m /'& '$&n

n!!+n#

5# In?e/'/i -$ *en!!&nn /e' &n'&( mem*e+.-$ mn' e(.n.mi/ /e*e+'i

b&n!, e?ien, +.-'i, mn' /./i- n>'& mn' -inn /e$in!! *'

menin!('(n (emm*&n *eme+in'$ -m +n!( *e-nn (e*

m/+('#

57# Pe+&/$n De+$ n! /e-n3&'n i/eb&' Pe+&/$n A)e$ '& Bn U/$

Mi-i( A)e$ n! i/in!(' BUMA -$ /e-&+&$ '& /eb!in m.-n imi-i(i

.-e$ Peme+in'$ A)e$#

59# Ke!i'n m&-'i '$&nn -$ /&'& (e!i'n n! /e)+ 'e(ni/ i &(&+ en!n

/(- %('& *e-(/nn n bi, i-(/n(n -ebi$ +i 1 :/'&; '$&n

n!!+n#

55# B+n! Mi-i( De+$ n! /e-n3&'n i/eb&' B+n! A)e$ -$ /em& b+n!

mi-i( Peme+in'$ A)e$ n! be+/- +i *embe-in en!n n n! be+/&mbe+

/e-&+&$n '& /eb!in +i APBA n '& be+/- +i *e+.-e$n -inn n!

/$#

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58# S&+' Penein Dn n! /e-n3&'n i/in!(' SPD -$ .(&men n!

men'(n 'e+/ein n &n'&( me-(/n(n (e!i'n /eb!i /+

*ene+bi'n SPP#

56# Un! *e+/ein -$ /e3&m-$ &n! '&ni n! i/ei(n &n'&( /'&n (e+3-m me-(/n(n (e!i'n .*e+/i.n- /e$+i$+i#

ben$+ *en!e-&+n &n'&( men!3&(n *e+min'n *emb+n#

(&/ *en!!&n n!!+n &n'&(

*ene+bi'n SP2D '/ bebn *en!e-&+n DPASKPA n DPAPPKA#

(&/ *en!!&n n!!+n

&n'&( *ene+bi'n SP2D '/ bebn *en!e-&+n DPASKPA n DPAPPKA (e*

*i$( (e'i!#


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bn>&ni' n! mem*&ni'&!/ n &n!/i me-(&(n *en!en-in me--&i &i' n e?-&/i, &n'&(

men3min !+ *e-(/nn (ebi3(n *en!e-.-n (e&n!n A)e$ /e/&i

en!n +en)n n *e+'&+n *e+&nn!&nn!n#

82# Ke+&!in e+$ n! /e-n3&'n i/eb&' Ke+&!in A)e$ -$ (e(&+n!n

&n!, /&+' be+$+!, n b+n! n! n' n */'i 3&m-$n /eb!i (ib'

*e+b&'n me-%n $&(&m bi( /en!3 m&*&n --i#

8# Bn Lnn Um&m De+$ n! /e-n3&'n i/eb&' Bn Lnn Um&m

A)e$ n! i/in!(' BLUA -$ SKPA>&ni' (e+3 * SKPA i -in!(&n!nPeme+in'$ A)e$ n! iben'&( &n'&( membe+i(n *e-nn (e*

m/+(' be+&* *enein b+n! n>'& 3/ n! i3&- 'n*

men!&'m(n men)+i (e&n'&n!n, n -m me-(&(n (e!i'nn

i/+(n * *+in/i* ei/ien/i n *+.&('ii'/#


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87# Pen!%/n &n!/i.n- -$ (e!i'n *en!%/n n! i-(&(n .-e$

Lemb!>Bn n Uni' Ke+3 De+$ n! mem*&ni '&!/ n &n!/i

me-(&(n *en!%/n me--&i *eme+i(/n, *en!&3in, *en!&/&'n n

*eni-in#

89# Pen!%/n -e!i/-'i -$ (e!i'n *en!%/n n! i-(&(n .-e$ DPRA

'e+$* *ene/&in '&!/, %e%enn! n $(n#

85# Peme+i(/n -$ /-$ /'& ben'&( (e!i'n *en!%/n &n!/i.n- n!

i-(&(n en!n )+ membnin!(n n'+ *e+'&+n>+en)n>*+.!+m

en!n (.ni/i n>'& (en'n n! #

8K.' n! /e-n3&'n i/eb&'

An!!+n Pen*'n n Be-n3 Kb&*'en>K.' :APBK; -$ +en)n

(e&n!n '$&nn *eme+in'$n e+$ (b&*'en>(.' n! i'e'*(n en!n

Qn&n (b&*'en>(.'#

B!in Ke&

R&n! Lin!(&*

P/- 2

R&n! -in!(&* (e&n!n A)e$ me-i*&'i "

# $( A)e$ &n'&( mem&n!&' *3( A)e$, +e'+ib&/i A)e$ n (' /e+' *'

mem*e+.-e$ *in3mn4

b# (e%3ibn A)e$ &n'&( mene-en!!+(n &+&/n *eme+in'$n A)e$ n

memb+ '!i$n *i$( (e'i!4

)# *ene+imn A)e$4

# *en!e-&+n A)e$4

e# (e(n A)e$ n! i(e-.- /eni+i '& .-e$ *i$( -in be+&* &n!, /&+'

be+$+!, *i&'n!, b+n!, /e+' $($( -in n! *' ini-i en!n &n!

'e+m/&( (e(n n! i*i/$(n * *e+&/$n A)e$4


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# (e(n *i$( -in n! i(&/i .-e$ *eme+in'$ A)e$ -m +n!(

*ene-en!!+n '&!/ Peme+in'$n A)e$ n>'& (e*en'in!n &m&m#

B!in Ke'i!

A// Um&m Pen!e-.-n Ke&n!n A)e$

P/-

:1; Ke&n!n A)e$ i(e-.- en!n men/+(n * *+in/i**+in/i* Kei/-mn#

:2; Ke&n!n A)e$ i(e-.- /e)+ mn$, 'e+'ib, '' * *e+'&+n *e+&nn!

&nn!n, e(.n.mi/, ei/ien, ee('i, '+n/*+n, n be+'n!!&n!3%b en!n

mem*e+$'i(n // (e*en'in!n &m&m, *+.*.+/i.n-i'/, *+.e/i.n-i'/,

(&n'bi-i'/, (e/eimbn!n, (e/e+/in, (e/e'+n n (e/e-+/n#

:; Se)+ 'e+'ib /eb!imn im(/& * ' :2; -$ b$% (e&n!n A)e$

i(e-.- /e)+ 'e*' %('& n 'e*' !&n n! i&(&n! en!n b&('ib&('i

mini/'+/i n! *' i*e+'n!!&n!3%b(n#

:7; T' * *e+'&+n *e+&nn!&nn!n /eb!imn im(/& * ' :2;

-$ b$% *en!e-.-n (e&n!n A)e$ $+&/ be+*e.mn * *e+'&+n

*e+&nn!&nn!n#

:9; E(.n.mi/ /eb!imn im(/& * ' :2; me+&*(n *eme+.-e$nm/&(n en!n (&-i'/ n (&n'i'/ 'e+'en'& * 'in!(' $+! n!

'e+en$#

:5; Ei/ien /eb!imn im(/& * ' :2; me+&*(n *en)*in (e-&+n

n! m(/im&m en!n m/&(n 'e+'en'& '& *en!!&nn m/&(n 'e+en$

&n'&( men)*i (e-&+n 'e+'en'

:


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:6; Be+'n!!&n! 3%b /eb!imn im(/& * ' :2; me+&*(n

*e+%&3&n (e%3ibn /e/e.+n! &n'&( mem*e+'n!!&n!3%b(n *en!e-.-n

n *en!en-in /&mbe+ n *e-(/nn (ebi3(n n! i*e+)(n

(e*n -m +n!( *en)*in '&3&n n! 'e-$ i'e'*(n#

:10; Pen!e-.-n Ke&n!n A)e$ i-(/n(n -m /&'& /i/'em 'e+in'e!+/i n!

i%&3&(n -m APBA n! /e'i* '$&n i'e'*(n en!n Qn&n#

BAB II

KEKUASAAN PENGELOLAAN KEUANGAN ACEH

B!in Pe+'m

Peme!n! Ke(&/n Pen!e-.-n Ke&n!n A)e$

P/- 7

:1; G&be+n&+ /e-(& Ke*- Peme+in'$ A)e$ -$ *eme!n! (e(&/n

*en!e-.-n (e&n!n A)e$ n me%(i-i Peme+in'$ A)e$ -m (e*emi-i(n

(e(n A)e$ n! i*i/$(n#

:2; Peme!n! (e(&/n Pen!e-.-n Ke&n!n A)e$ /eb!imn im(/& *

' :1; mem*&ni (e%enn!n "

# mene'*(n (ebi3(n 'en'n! *e-(/nn APBA4

b# mene'*(n (ebi3(n 'en'n! *en!e-.-n b+n!4

)# mene'*(n (&/ *en!!&n n!!+n>b+n!4

# mene'*(n ben$+ *ene+imn n>'& ben$+ *en!e-&+n4

e# mene'*(n *e3b' n! be+'&!/ me-(&(n *em&n!&'n *ene+imn4

# mene'*(n *e3b' n! be+'&!/ me-(&(n *en!e-.-n &'n! n

*i&'n!4

!# mene'*(n *e3b' n! be+'&!/ me-(&(n *en!e-.-n b+n! mi-i(

e+$4 n

$# mene'*(n *e3b' n! be+'&!/ me-(&(n *en!&3in '/ '!i$n n

meme+in'$(n *emb+n#


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:; G&be+n&+ /e-(& *eme!n! (e(&/n *en!e-.-n (e&n!n A)e$

me-im*$(n /eb!in '& /e-&+&$ (e(&/nn (e*"

# (e*- /'&n (e+3 *en!e-.-n (e&n!n A)e$ /e-(& PPKA4

b# (e*- SKPA /e-(& *e3b' *en!!&n n!!+n>*en!!&n b+n!4

)# Se(+e'+i/ A)e$ /e-(& K..+in'.+ Pen!e-.-n Ke&n!n A)e$#

:7; Pe-im*$n (e(&/n /eb!imn im(/& * ' :; i'e'*(n en!n

Ke*&'&/n G&be+n&+ be+/+(n *+in/i* *emi/$n (e%enn!n n'+ n!

meme+in'$(n, men!&3i, n n! mene+im '& men!e-&+(n &n! /e+'

be+*e.mn * *e+'&+n *e+&nn!&nn!n#

B!in Ke&

K..+in'.+ Pen!e-.-n Ke&n!n A)e$

P/- 9

:1; K..+in'.+ Pen!e-.-n Ke&n!n A)e$ /eb!imn im(/& -m P/- 7

' :; $&+& ) mem*&ni '&!/ (..+in/i i bin! "

# *en&/&nn n *e-(/nn (ebi3(n *en!e-.-n APBA4

b# *en&/nn n *e-(/nn (ebi3(n *en!e-.-n b+n! A)e$4

)# *en&/&nn +n)n!n APBA n +n)n!n *e+&b$n APBA4

# *en&/&nn +n)n!n Qn&n APBA, Pe+&b$n Qn&n APBA, n

*e+'n!!&n!3%bn *e-(/nn APBA4

e# '&!/'&!/ *e3b' *e+en)n A)e$, PPKA, n *e3b' *en!%/ (e&n!n

A)e$4 n

# *en&/&nn -*.+n (e&n!n A)e$ -m +n!( *e+'n!!&n!3%bn

*e-(/nn APBA#

:2; Se-in '&!/'&!/ /eb!imn im(/& * ' :1;, K..+in'.+

Pen!e-.-n Ke&n!n A)e$ 3&! mem*&ni '&!/ "

# memim*in Tim An!!+n Peme+in'$ A)e$4

b# meni*(n *e.mn *e-(/nn APBA4


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)# meni*(n *e.mn *en!e-.-n b+n! A)e$4

# membe+i(n *e+/e'&3&n *en!e/$n DPASKPA4 n

e# me-(/n(n '&!/'&!/ (..+in/i *en!e-.-n (e&n!n A)e$ -inn

be+/+(n (&/ n! i-im*$(n .-e$ G&be+n&+#

:; K..+in'.+ Pen!e-.-n Ke&n!n A)e$ be+'n!!&n!3%b '/ *e-(/nn

'&!/ /eb!imn im(/& * ' :1; n ' :2; (e* G&be+n&+#

B!in Ke'i!

Pe3b' Pen!e-.-n Ke&n!n A)e$

P/- 5

:1; Pe3b' Pen!e-.-n Ke&n!n A)e$ :PPKA; mem*&ni '&!/"

# men&/&n n me-(/n(n (ebi3(n Pen!e-.-n Ke&n!n A)e$4

b# men&/&n RKAPPKA4

)# men&/&n +n)n!n APBA n +n)n!n *e+&b$n APBA4

# me-(/n(n *em&n!&'n *en*'n A)e$ n! 'e-$ i'e'*(n en!n

n&n4

e# me-(/n(n &n!/i Ben$+ Um&m A)e$4

# men&/&n L*.+n Ke&n!n A)e$ -m +n!( *e+'n!!&n!3%bn

*e-(/nn APBA4 n

!# me-(/n(n '&!/ -inn be+/+(n (&/ n! i-im*$(n .-e$

G&be+n&+#

:2; PPKA /e-(& BUA be+%enn! "

# men&/&n (ebi3(n n *e.mn *e-(/nn APBA4

b# men&/&n RKAPPKA4

)# men!e/$(n DPAPPKA n DPASKPA4

# me-(&(n *en!en-in *e-(/nn APBA4


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e# membe+i(n *e'&n3&( 'e(ni/ *e-(/nn /i/'em *ene+imn n

*en!e-&+n (/ A)e$4

# me-(/n(n *em&n!&'n *3( A)e$4

!# memn'& *e-(/nn *ene+imn n *en!e-&+n APBA .-e$ bn(

n>'& -emb! (e&n!n -inn n! 'e-$ i'&n3&(4

$# men!&/$(n n men!'&+ n n! i*e+-&(n -m *e-(/nn

APBA4

i# menim*n &n! A)e$4

3# mene'*(n SPD4

(# me-(/n(n *enem*'n &n! A)e$ n men!e-.->men'&/$(n

in?e/'/i4

-# me-(&(n *emb+n be+/+(n *e+min'n *e3b' *en!!&n n!!+n

'/ bebn +e(enin! (/ &m&m A)e$4

m# meni*(n *e-(/nn *in3mn n *embe+in 3minn '/ nm

Peme+in'$ A)e$4

n# me-(/n(n *embe+in *in3mn '/ nm Peme+in'$ A)e$4

.# me-(&(n *en!e-.-n &'n! n *i&'n! A)e$4

*# me-(&(n *en!i$n *i&'n! A)e$4

# me-(/n(n /i/'em (&n'n/i n *e-*.+n (e&n!n A)e$4

+# men3i(n in.+m/i (e&n!n A)e$4

/# me-(/n(n (ebi3(n n *e.mn *en!e-.-n /e+' *en!$*&/n

b+n! mi-i( A)e$#

P/- '& (e(n A)e$ n! men3i

'n!!&n!3%b SKPA n! i*im*inn4

3# men&/&n n menm*i(n -*.+n (e&n!n SKPA n! i*im*inn4

(# men!%/i *e-(/nn n!!+n SKPA n! i*im*inn4

-# me-(/n(n '&!/'&!/ *en!!&n n!!+n>*en!!&n b+n! -inn

be+/+(n (&/ n! i-im*$(n .-e$ G&be+n&+4 n

m# be+'n!!&n!3%b '/ *e-(/nn '&!/n (e* G&be+n&+ me--&i Se(+e'+i/

A)e$#


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2


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B!in Ke-im

Pe3b' K&/ Pen!!&n An!!+n>K&/ Pen!!&n B+n!

P/- 10

:1; Pe3b' *en!!&n n!!+n>*en!!&n b+n! -m me-(/n(n '&!/'&!/

/eb!imn im(/& -m P/- 6 *' me-im*$(n /eb!in

(e%enn!nn (e* (e*- &ni' (e+3 * SKPA /e-(& (&/ *en!!&n

n!!+n>(&/ *en!!&n b+n!#

:2; Pe-im*$n /eb!in (e%enn!n /eb!imn 'e+/eb&' * ' :1;

be+/+(n *e+'imbn!n 'in!('n e+$, be/+n SKPA, be/+n 3&m-$

&n! n! i(e-.-, bebn (e+3, -.(/i, (.m*e'en/i n>'& +en'n! (en-i

n *e+'imbn!n .b3e('i -inn#

:; Pe-im*$n (e%enn!n /eb!imn im(/& ' :1; n /+

*e+'imbn!n /eb!imn im(/& ' :2; i'&+ en!n Pe+'&+n G&be+n&+

'/ &/&- SKPA /e+' i'e'*(n /e'e-$ men*'(n *e+/e'&3&n DPRA#

:7; Pe-im*$n /eb!in (e%enn!n /eb!imn im(/& * ' :1;,

me-i*&'i"

# me-(&(n 'in(n n! men!(ib'(n *en!e-&+n '/ bebn n!!+n

be-n34

b# me-(/n(n n!!+n &ni' (e+3 n! i*im*inn4

)# me-(&(n *en!&3in '/ '!i$n n meme+in'$(n *emb+n4

# men!(n i('n>*e+3n3in (e+3/m en!n *i$( -in -m b'/

n!!+n n! 'e-$ i'e'*(n4

e# menn'n!ni SPMLS n SPMTU4

# men!%/i *e-(/nn n!!+n &ni' (e+3 n! i*im*inn4 n

!# me-(/n(n '&!/'&!/ (&/ *en!!&n n!!+n -inn be+/+(n(&/ n! i-im*$(n .-e$ *e3b' *en!!&n n!!+n#

:9; K&/ *en!!&n n!!+n>(&/ *en!!&n b+n! /eb!imn im(/& *

' :1; be+'n!!&n! 3%b '/ *e-(/nn '&!/n (e* *en!!&n

n!!+n>*en!!&n b+n!#


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27


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B!in Keenm

Pe3b' Pe-(/n Te(ni/ Ke!i'n SKPA

P/- 11

:1; Pe3b' *en!!&n n!!+n>*en!!&n b+n! n (&/ *en!!&n

n!!+n>(&/ *en!!&n b+n! -m me-(/n(n *+.!+m n (e!i'n

*' men&n3&( *e3b' * &ni' (e+3 SKPA /e-(& PPTK#

:2; Pen&n3&(n PPTK /eb!imn im(/& * ' :1; be+/+(n

*e+'imbn!n (.m*e'en/i 3b'n, n!!+n (e!i'n, bebn (e+3, -.(/i

n>'& +en'n! (en-i n *e+'imbn!n .b3e('i -inn#

:; PPTK n! i'&n3&( .-e$ *e3b' *en!!&n n!!+n>*en!!&n b+n!

/eb!imn im(/& * ' :1; be+'n!!&n! 3%b '/ *e-(/nn

'&!/n (e* *en!!&n n!!+n>*en!!&n b+n!#

:7; PPTK n! i'&n3&( .-e$ *e3b' (&/ *en!!&n n!!+n>(&/ *en!!&n

b+n! /eb!imn im(/& * ' :1; be+'n!!&n! 3%b '/

*e-(/nn '&!/n (e* (&/ *en!!&n n!!+n>(&/ *en!!&n

b+n!#

:9; PPTK /eb!imn im(/& * ' :1; mem*&ni '&!/ men)(&* "

# men!en-i(n *e-(/nn (e!i'n4

b# me-*.+(n *e+(embn!n *e-(/nn (e!i'n4

)# meni*(n .(&men n!!+n '/ bebn *en!e-&+n *e-(/nn

(e!i'n#

:5; D.(&men n!!+n /eb!imn im(/& * ' :9; $&+& ) men)(&*

.(&men mini/'+/i (e!i'n m&*&n .(&men mini/'+/i n! 'e+(i'

en!n *e+/+'n *emb+n n! i'e'*(n /e/&i en!n (e'en'&n

*e+&nn!&nn!n#


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29


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B!in Ke'&3&$

Pe3b' Pen'&/$n Ke&n!n SKPA

P/- 12

:1; D-m +n!( me-(/n(n %e%enn! '/ *en!!&nn n!!+n n! im&'

-m DPASKPA, (e*- SKPA mene'*(n *e3b' n! me-(/n(n &n!/i

'' &/$ (e&n!n * SKPA /eb!i *e3b' *en'&/$n (e&n!n SKPA

:PPKSKPA;#

:2; Pe3b' *en'&/$n (e&n!n SKPA /eb!imn im(/& * ' :1;

mem*&ni '&!/ "

# mene-i'i (e-en!(*n SPPLS b+n! n 3/ n! i/m*i(n .-e$

Ben$+ Pen!e-&+n n i(e'$&i> i/e'&3&i .-e$ PPTK4

b# mene-i'i (e-en!(*n SPPUP, SPPGU, SPPTU n SPPLS !3i n

'&n3n!n PNS /e+' *en!$/i-n -inn n! i'e'*(n /e/&i en!n

(e'en'&n *e+'&+n *e+&nn!&nn!n n! i3&(n .-e$ ben$+

*en!e-&+n4

)# me-(&(n ?e+ii(/i SPP4

# meni*(n SPM4

e# me-(&(n ?e+ii(/i $+in '/ *ene+imn4

# me-(/n(n (&n'n/i SKPA4

e# meni*(n -*.+n (e&n!n SKPA#

:; PPKSKPA 'i( b.-e$ me+n!(* /eb!i *e3b' n! be+'&!/ me-(&(n

*em&n!&'n *ene+imn, ben$+, n>'& PPTK#

B!in Kee-*n

Ben$+ Pene+imn n Ben$+ Pen!e-&+n

P/- 1


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25


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:1; G&be+n&+ '/ &/&- PPKA men!n!(' ben$+ *ene+imn &n'&(

me-(/n(n '&!/ (eben$+n -m +n!( *e-(/nn n!!+n

*en*'n * SKPA#

:2; G&be+n&+ '/ &/&- PPKA men!n!(' ben$+ *en!e-&+n &n'&(me-(/n(n '&!/ (eben$+n -m +n!( *e-(/nn n!!+n be-n3

* SKPA#

:; Ben$+ *ene+imn n ben$+ *en!e-&+n /eb!imn im(/& *

' :1; n ' :2; -$ *e3b' &n!/i.n-#

:7; Ben$+ *ene+imn n ben$+ *en!e-&+n i-+n! me-(&(n, bi(

/e)+ -n!/&n! m&*&n 'i( -n!/&n!, (e!i'n *e+!n!n, *e(e+3n

*emb.+.n!n n *en3&-n 3/ '& be+'in( /eb!i *en3min '/

(e!i'n>*e(e+3n>*en3&-n 'e+/eb&', /e+' menim*n &n! * /&'& bn(

'& -emb! (e&n!n -inn '/ nm *+ibi#

:9; D-m $- Pen!!&n An!!+n me-im*$(n /eb!in (e%enn!nn (e*

K&/ Pen!!&n An!!+n, G&be+n&+ mene'*(n ben$+ *ene+imn

*embn'& n ben$+ *en!e-&+n *embn'& * &ni' (e+3 'e+(i'#

:5; Ben$+ *ene+imn n ben$+ *en!e-&+n /e)+ &n!/i.n-

be+'n!!&n!3%b '/ *e-(/nn '&!/n (e* PPKA /e-(& BUA#

:


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2


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:2; Pen&/&nn APBA /eb!imn im(/& * ' :1; be+*e.mn (e*

RKPA -m +n!( me%&3&(n *e-nn (e* m/+(' &n'&(

'e+)*in '&3&n be+ne!+#

:; APBA mem*&ni &n!/i .'.+i//i, *e+en)nn, *en!%/n, -.(/i, i/'+ib&/i,n /'bi-i//i#

:7; APBA, Pe+&b$n APBA, n Pe+'n!!&n!3%bn Pe-(/nn APBA /e'i*

'$&n i'e'*(n en!n Qn&n#

P/- 19

:1; &n!/i .'.+i//i /eb!imn im(/& -m P/- 17 ' :; men!n&n! +'i

b$% APBA men3i /+ &n'&( me-(/n(n *en*'n n be-n3 *

'$&n n! be+/n!(&'n#

:2; &n!/i *e+en)nn /eb!imn im(/& -m P/- 17 ' :;

men!n&n! +'i b$% APBA men3i *e.mn b!i mn3emen -m

me+en)n(n (e!i'n * '$&n n! be+/n!(&'n#

:; &n!/i *en!%/n /eb!imn im(/& -m P/- 17 ' :; men!n&n!

+'i b$% APBA men3i *e.mn &n'&( meni-i *($ (e!i'n

*ene-en!!+n *eme+in'$n A)e$ /e/&i en!n (e'en'&n n! 'e-$

i'e'*(n#

:7; &n!/i -.(/i /eb!imn im(/& -m P/- 17 ' :; men!n&n! +'i

b$% APBA $+&/ i+$(n &n'&( men)i*'(n -*n!n (e+3>men!&+n!i

*en!n!!&+n n *emb.+./n /&mbe+ , /e+' menin!('(n ei/ien/i n

ee('i?i'/ *e+e(.n.min#

:9; &n!/i i/'+ib&/i /eb!imn im(/& -m P/- 17 ' :; men!n&n!

+'i b$% (ebi3(n n! 'e+m&' -m APBA $+&/ mem*e+$'i(n +/

(ei-n n (e*'&'n#

:5; &n!/i /'bi-i//i /eb!imn im(/& -m P/- 17 ' :; men!n&n!

+'i b$% APBA men3i -' &n'&( meme-i$+ n men!&*(n

(e/eimbn!n &nmen'- *e+e(.n.min A)e$#


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P/- 15

:1; Sem& *ene+imn n *en!e-&+n A)e$ bi( -m ben'&( &n!, b+n!

n>'& 3/ in!!+(n -m APBA#

:2; Pene+imn A)e$ 'e+i+i +i *en*'n A)e$ n *ene+imn *embin

A)e$#

:; Pen*'n A)e$ n! in!!+(n -m APBA /eb!imn im(/& ' :2;

me+&*(n *e+(i+n n! 'e+&(&+ /e)+ +/i.n- n! *' i)*i &n'&(

/e'i* /&mbe+ *en*'n#

:7; Pene+imn *embin A)e$ /eb!imn im(/& * ' :2; -$

/em& *ene+imn n! *e+-& ib+ (emb-i bi( * '$&n n!!+n n!

be+/n!(&'n m&*&n * '$&n'$&n n!!+n be+i(&'n#

P/- 1BUMA4

b# b!in -b '/ *ene+'n m.- * *e+&/$n mi-i( *eme+in'$>BUMN4

n

)# b!in -b '/ *ene+'n m.- * *e+&/$n mi-i( /%/' '&

(e-.m*.( &/$ m/+('#

:7; @eni/ (' /eb!imn im(/& * ' :1; $&+& i+in)i men&+&' .be(

(' /e/&i en!n *e+'&+n *e+&nn!&nn!n n n&n n! 'e+(i'

en!n ('#

:9; @eni/3eni/ (' /eb!imn im(/& ' :7; i'&+ -ebi$ -n3&' -m n&n#

:5; @eni/ -in-in *en*'n /-i A)e$ n! /$ /eb!imn im(/& * '

:1; $&+& e, i/ei(n &n'&( men!n!!+(n *en*'n A)e$ n! 'i(

'e+m/&( -m 3eni/ *3( A)e$, +e'+ib&/i A)e$, $/i- *en!e-.-n (e(n

A)e$ n (' n! i*i/$(n i+in)i men&+&' .be( *en*'n n!

men)(&*"

# $/i- *en3&-n (e(n A)e$ n! 'i( i*i/$(n /e)+ '&ni '&

n!/&+n> )i)i-n4

b# $/i- *emn'n '& *en!&nn (e(n A)e$ n! 'i(

i*i/$(n4

)# 3/ !i+.4

# *en*'n b&n! n>'& b!i $/i-4


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2


63/373

e# *ene+imn '/ '&n'&'n !n'i +&!i4

# *ene+imn (e&n'&n!n /e-i/i$ ni-i '&(+ +&*i$ 'e+$* m' &n! /in!4

!# (.mi/i, *.'.n!n, '&*&n ben'&( -in /eb!i (ib' +i *en3&-n n>'&

*en!n b+n! n>'& 3/#

$# *en*'n en '/ (e'e+-mb'n *e-(/nn *e(e+3n4

i# *en*'n en *3(4

3# *en*'n en +e'+ib&/i4

(# *en*'n $/i- e(/e(&/i '/ 3minn4

-# *en*'n +i *en!emb-in4

m# /i-i'/ /./i- n /i-i'/ &m&m4

n# *en*'n +i *ene-en!!+n *enii(n n *e-'i$n4 n

.# *en*'n +i Bn Lnn Um&m A)e$ :BLUA;#

:; Pen!e-.-n *en*'n /-i A)e$ /eb!imn im(/& * ' :1;

i-(&(n en!n be+*e.mn * *e+'&+n *e+&nn!&nn!n#

P/- 29

:1; Ke-.m*.( *en*'n n *e+imbn!n /eb!imn im(/& -m P/- 2

$&+& b ib!i men&+&' 3eni/ *en*'n n! 'e+i+i '/"

# n b!i $/i- *3(4

b# n b!i $/i- $i+.(+b.n n /&mbe+ -m -in4

)# n -.(/i &m&m4

# n -.(/i ($&/&/4 n

e# n 'mb$n b!i $/i- min( n !/ b&mi#

:2; @eni/ n b!i $/i- *3( $n 'e+i+i '/ .be( *en*'n b!i $/i- *3(#

:; @eni/ n b!i $/i- $i+.(+b.n n /&mbe+ -m $n 'e+i+i '/ .be(

*en*'n b!i $/i- $i+.(+b.n n /&mbe+ -m -in#


64/373


65/373

:7; @eni/ n -.(/i &m&m $n 'e+i+i '/ .be( *en*'n n -.(/i

&m&m#

:9; @eni/ n -.(/i ($&/&/ i+in)i men&+&' .be( *en*'n men&+&' (e!i'n

n! i'e'*(n .-e$ *eme+in'$#

:5; @eni/ n 'mb$n b!i $/i- min( n !/ b&mi $n 'e+i+i '/ .be(

*en*'n n 'mb$n b!i $/i- min( n !/ b&mi#

P/- 25

Ke-.m*.( *en*'n n .'.n.mi ($&/&/ /eb!imn im(/& -m P/- 2

$&+& ) ib!i men&+&' 3eni/ *en*'n n! $n 'e+i+i '/ .be( *en*'n

n .'.n.mi ($&/&/#

P/- 2-emb! /in!,

bn>-emb! in'e+n/i.n-, *eme+in'$, bn>-emb! -m ne!e+i '&

*e+.+n!n, bi( -m ben'&( e?i/, +&*i$, m&*&n b+n! n>'& 3/,

'e+m/&( 'en! $-i n *e-'i$n n! 'i( *e+-& ib+ (emb-i#

:; Pene+imn $ib$ /eb!imn im(/& * ' :1; n :2; be+*e.mn

* *e+'&+n *e+&nn!&nn!n#


66/373

7


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P/- 28

:1; Dn 'mb$n min( n !/ b&mi /eb!imn im(/& -m P/- 29

' :1; $&+& e $+&/ i!&n(n &n'&( membii *enii(n i A)e$ en!n

-.(/i *-in! /ei(i' 0 :'i! *&-&$ *e+/en; +i -.(/i /e'i* '$&nn#

:2; Dn 'mb$n min( n !/ b&mi /eb!imn im(/& -m P/- 29

' :1; $&+& e $+&/ i-.(/i &n'&( membii *+.!+m *embn!&nn n!

i/e*('i be+/m n'+ Peme+in'$ A)e$ en!n Peme+in'$ Kb&*'en>K.'

en!n -.(/i *-in! bn(


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9


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)# 'i( i-+n! .-e$ *e+'&+n *e+&nn!&nn!n4 n

# 'i( be+'en'n!n en!n ie.-.!i ne!+#

:; D-m $- $ib$ /eb!imnn im(/& * ' :1; men/+'(n n

(e%3ibn n! $+&/ i*en&$i *eme+in'$ /e*e+'i $ib$ n! 'e+(i' en!n

*in3mn n n! men/+'(n n n *enm*in!, $+&/ i-(&(n

me--&i Peme+in'$ n ibe+i'$&(n (e* DPRA#

P/- 1

Peme+in'$ A)e$ be+(e%3ibn membe+i'$&(n (e* DPRA /eb!imn im(/&

-m P/- 0 ' :1; -$ i%&3&(n -m ben'&( L*.+n K$&/&/ 'en'n!

Hib$ n '& i&n!(*(n /e)+ 'e+*e+in)i -m C''n A'/ L*.+n Ke&n!n

Peme+in'$ A)e$#

P/- 2

:1; P3( A)e$, $/i- *en!e-.-n (e(n A)e$ n! i*i/$(n, -in-in

*en*'n /-i A)e$ n! /$ n! i'+n/e+ -n!/&n! (e K/ A)e$, n

*e+imbn!n n -in-in *en*'n A)e$ n! /$ in!!+(n * SKPKA#

:2; Re'+ib&/i A)e$, (.mi/i, *.'.n!n, (e&n'&n!n /e-i/i$ ni-i '&(+ +&*i$,

*en*'n +i *ene-n!!+n *enii(n n *e-'i$n, $/i- *en3&-n

(e(n A)e$ n! 'i( i*i/$(n n $/i- *emn'n '&

*en!&nn (e(n A)e$ n! 'i( i*i/$(n n! ib%$ *en!&/n

*en!!&n n!!+n>*en!!&n b+n! in!!+(n * SKPA#

B!in Keem*'

Be-n3 A)e$

P/-

:1; Be-n3 A)e$ i*e+!&n(n -m +n!( *e-(/nn &+&/n *eme+in'$n

n! men3i (e%enn!n Peme+in'$ A)e$ n! 'e+i+i +i &+&/n %3ib n

&+&/n *i-i$n n! i'e'*(n en!n (e'en'&n *e+&nn!&nn!n#

:2; Se-in i*e+!&n(n -m +n!( *e-(/nn &+&/n %3ib n &+&/n *i-i$n

/eb!imn im(/& ' :1;, be-n3 A)e$ 3&! i*e+!&n(n -m +n!(


70/373

5


71/373

*e-(/nn &+&/n %3ib -inn n! me+&*(n *e-(/nn (ei/'ime%n

A)e$#

:; Be-n3 *ene-en!!+n &+&/n %3ib n &+&/n %3ib (ei/'ime%n A)e$

/eb!imn im(/& * ' :1; n ' :2; i*+i.+i'/(n &n'&(

me-in&n!i n menin!('(n (&-i'/ (e$i&*n m/+(' -m &*

memen&$i (e%3ibn A)e$ n! i%&3&(n -m ben'&( *enin!('n

*e-nn /+, *enii(n, (e/e$'n, /i-i'/ /./i- n /i-i'/ &m&m n!

-( /e+' men!embn!(n /i/'em 3minn /./i-#

:7; Be-n3 *ene-en!!+n &+&/n *i-i$n /eb!imn im(/& * ' :1;

i*+i.+i'/(n -m +n!( menin!('(n (e/e3$'e+n m/+(' /e/&i

en!n (.ni/i, *.'en/i &n!!&-n n (e($/n A)e$#

:9; Penin!('n (&-i'/ (e$i&*n m/+(' /eb!imn im(/& * '

:; n ' :7; i%&3&(n me--&i *+e/'/i (e+3 -m *en)*in /'n+

*e-nn minim-#

P/- 7

A-.(/i be-n3 A)e$ &n'&( (e*en'in!n *&b-i( -m APBA $+&/ -ebi$ be/+

ibnin!(n en!n -.(/i be-n3 &n'&( (e*en'in!n *+'&+#

P/- 9

:1; K-/ii(/i be-n3 men&+&' &+&/n *eme+in'$n /eb!imn im(/& -m

P/- ' :1; n ' :2; 'e+i+i +i be-n3 &+&/n %3ib, be-n3 &+&/n

%3ib (ei/'ime%n A)e$ n be-n3 &+&/n *i-i$n#

:2; K-/ii(/i be-n3 men&+&' &+&/n %3ib /eb!imn im(/& * ' :1;

men)(&*"

# *enii(n4

b# (e/e$'n4

)# *e(e+3n &m&m4

# *e+&m$n4

e# *en'n +&n!4

# *e+en)nn *embn!&nn4

!# *e+$&b&n!n4


72/373


73/373

$# -in!(&n!n $i&*4

i# *e+'n$n4

3# (e*en&&(n n )''n /i*i-4

(# *embe+n *e+em*&n n *e+-in&n!n n(4

-# (e-&+! be+en)n n (e-&+! /e3$'e+4

m# /./i-4

n# (e'en!(e+3n4

.# (.*e+/i n &/$ (e)i- menen!$4

*# *ennmn m.-4

# (eb&n4

+# *em& n .-$+!4

/# (e'e+'ibn &m&m, (e'en'+mn m/+(', (e/'&n bn!/ n *.-i'i(-m ne!e+i4

'# .'.n.mi e+$, *eme+in'$n &m&m, mini/'+/i (e&n!n e+$,

*e+n!(' e+$, (e*e!%in, n *e+/nin4

(e'$nn *n!n4

?# *embe+n m/+(' n e/4

%# /''i/'i(4

F# (e+/i*n4

# (.m&ni(/i n in.+m'i(4 n

# *e+*&/'(n#

:; K-/ii(/i be-n3 men&+&' &+&/n %3ib (ei/'ime%n A)e$ /eb!imn

im(/& * ' :1; men)(&*"

# (e$i&*n be+!m4

b# (e$i&*n '4

)# *ene-en!!+n *enii(n4

# *e+n &-m -m *ene'*n (ebi3(n A)e$#

:7; K-/ii(/i be-n3 men&+&' &+&/n *i-i$n /eb!imn im(/& * ' :1;

men)(&*"

# *e+'nin4


74/373

8


75/373

b# (e$&'nn4

)# ene+!i n /&mbe+ mine+-4

# *+i%i/'

e# (e-&'n n *e+i(nn4

# *e+!n!n4

!# in&/'+i4 n

$# (e'+n/mi!+/in#

:9; Be-n3 men&+&' &+&/n *eme+in'$n n! *enn!nnn -m b!in '&

bin! 'e+'en'& n! *' i-(/n(n be+/m n'+ *eme+in'$ n

*eme+in'$ A)e$ n! i'e'*(n en!n (e'en'&n *e+&nn!&nn!n

i3b+(n -m ben'&( *+.!+m n (e!i'n n! i(-/ii(/i(n men&+&'

&+&/n %3ib n &+&/n *i-i$n#

P/- 5

K-/ii(/i be-n3 men&+&' &n!/i n! i!&n(n &n'&( '&3&n (e/e-+/n n

(e'e+*&n *en!e-.-n (e&n!n A)e$ 'e+i+i +i "

# *e-nn &m&m4

b# (e'e+'ibn n (emnn4

)# e(.n.mi4

# -in!(&n!n $i&*4

e# *e+&m$n n /i-i'/ &m&m4

# (e/e$'n4

!# *+i%i/' n b&4

$# !m4

i *enii(n4 n

3# *e+-in&n!n /./i-#


76/373

6


77/373

P/- &*$ /eb!imn im(/& * ' :1; in!!+(n &n'&("

$.n.++i&m PNS /eb!i *ni'i (e!i'n, &*$ -emb&+, &*$ $+in, n

$.n.++i&m *i$( (e'i! n! 'e+-ib' -m (e!i'n#

:; A*bi- G&be+n&+ 'e-$ membe+i(n T&n3n!n 'mb$n *en!$/i-n (e*

PNS /eb!imn im(/& -m P/- 71 ' :2;, be-n3 *e!%i

/eb!imn im(/& -m P/- 92 $&+& $+&/ i$*&/(n '& 'i(

in!!+(n -m RKASKPA#

:7; Pen!$*&/n be-n3 *e!%i /eb!imn im(/& * ' :2; 'i(

'e+m/&( be-n3 *e!%i n! i-.(/i(n &n'&( *emb+n


90/373

75


91/373

$.n.++i&m>&*$ PNS n! men&&(i 3b'n /'+&('&+- *-in! 'in!!i e/e-.n I

n PNS n.n /'+&('&+-, !3i *e!%i n.nPNS, n+/&mbe+ n! be+/- +i

-&+ Peme+in'$ A)e$, 3/ (.n/&-'n, 3/ 'en! $-i, n be+b!i *emb+n

3/ *i$( (e'i! -inn#

:9; A*bi- G&be+n&+ 'e-$ membe+i(n T&n3n!n Pen!$/i-n PNS /eb!imn

im(/& -m P/- 71 ' :;, /e!- *emb+n be-n3 *e!%i -m

ben'&( $.n.++i&m>&*$ (e* PNS n! i(e)&-i(n * ' :7;

me+&*(n *e-n!!+n $&(&m#

P/- 97

:1; Be-n3 b+n!>3/ /eb!imn im(/& -m P/- 92 $&+& b i!&n(n

&n'&( men!n!!+(n *en!n b+n! n 3/ n! ni-i mn'n (&+n!

+i 12 :& be-/; b&-n -m me-(/n(n *+.!+m n (e!i'n#

:2; Be-n3 b+n!>3/ /eb!imn im(/& * ' :1; be+&* be-n3 b+n!

*(i $bi/, b$n>m'e+i-, 3/ (n'.+, *+emi /&+n/i, *e+%'n (en+n

be+m.'.+, )e'(>*en!!nn, /e% +&m$>!e&n!>!&n!>*+(i+, /e% /+n

m.bi-i'/, /e% -' be+', /e% *e+-en!(*n n *e+-'n (n'.+, m(nn

n min&mn, *(in in/ n '+ib&'n, *(in (e+3, *(in ($&/&/ n

$+i$+i 'e+'en'&, *e+3-nn in/, *e+3-nn in/ *in$ '&!/ n

*em&-n!n *e!%i, *eme-i$+n, 3/ (.n/&-'/i, n -in-in *en!n

b+n!>3/, n be-n3 -inn n! /e3eni/#

:; Pen!!&nn be-n3 b+n!>3/, ($&/&/n be-n3 -' '&-i/ (n'.+ n be-n3

*e+3-nn in/ -m n -&+ e+$ -m /'& (e!i'n $+&/ i-(&(n

/e)+ /e-e('i, 'e+*& n i(e-.- /e)+ 'e+*&/' * Se(+e'+i' m/in!

m/in! SKPA#

:7; Be-n3 *e+3-nn -m n -&+ e+$ 'e+i+i '/"

# &n! $+in n! me-i*&'i &n! m(n, &n! /(& n '+n/*.+'/i -.(-4

b# bi '+n/*.+'/i4 n

)# bi *en!in*n#

:9; S'n+ Pe+3-nn in/ n *embinn /eb!imn im(/& ' :7;

i'e'*(n en!n Pe+'&+n G&be+n&+ en!n mem*e+$'i(n 'in!('

(e-(n, (e*'&'n n (e/e'+n#


92/373

7


93/373

P/- 99

:1; Be-n3 m.- /eb!imn im(/& -m P/- 92 $&+& ) i!&n(n &n'&(

*en!e-&+n n! i-(&(n -m +n!( *en!n /e' 'e'* be+%&3& n!

mem*&ni ni-i mn' -ebi$ +i 12 :& be-/; b&-n#

:2; Ni-i /e' 'e'* be+%&3& /eb!imn im(/& * ' :1; n! in!!+(n

-m be-n3 m.- /ebe/+ $+! be-i>bn!&n /e' i'mb$ /e-&+&$ be-n3

n! 'e+(i' en!n *en!n>*embn!&nn /e' /m*i /e' 'e+/eb&' /i*

i!&n(n#

:; G&be+n&+ mene'*(n b'/ minim- (*i'-i//i :)*i'-i'i.n '$+e/$.-;

/eb!i /+ *embebnn be-n3 m.-#

P/- 95

Be-n3 -n!/&n! n! 'e+i+i +i be-n3 *e!%i, be-n3 b+n! n 3/, /e+'

be-n3 m.- /eb!imn im(/& -m P/- 92 &n'&( me-(/n(n *+.!+m

n (e!i'n in!!+(n * be-n3 SKPA be+(enn#

B!in Ke-im

S&+*-&/>:Dei/i'; APBA

P/- 9*eme+in'$ e+$ -in n>'& *ennn be-n3 *enin!('n 3minn

/./i-#

:; Pennn be-n3 *enin!('n 3minn /./i- /eb!imn im(/& * '

:2; i%&3&(n -m ben'&( *+.!+m n (e!i'n *e-nn /+ m/+('

n! in!!+(n * SKPA n! /e)+ &n!/i.n- 'e+(i' en!n '&!/n

me-(/n(n *+.!+m n (e!i'n#

P/- 96

:1; Dei/i' n!!+n /eb!imn im(/& -m P/- 9< ' :1; 'e+3i *bi-

n!!+n *en*'n i*e+(i+(n -ebi$ (e)i- +i n!!+n be-n3#

:2; B'/ m(/im- ei/i' APBA &n'&( /e'i* '$&n n!!+n be+*e.mn *

*ene'*n b'/ m(/im- ei/i' .-e$ Men'e+i Ke&n!n#

:; B'/ m(/im- ei/i' APBA /eb!imn im(/& * ' :2; 'i(

'e+m/&("

# ei/i' n! ibii +i SiLPA, n

b# ei/i' n! ibii en!n *en)i+n n )n!n#

:7; D-m $- APBA i*e+(i+(n ei/i', i'e'*(n *embin &n'&( men&'&*

ei/i' 'e+/eb&' n! in'+n *' be+/&mbe+ +i /i/ -ebi$ *e+$i'&n!n

n!!+n '$&n n!!+n /ebe-&mn :SiLPA;, *en)i+n n )n!n, $/i-

*en3&-n (e(n A)e$ n! i*i/$(n, *ene+imn *in3mn, n

*ene+imn (emb-i *embe+in *in3mn '& *ene+imn *i&'n!#


96/373

76


97/373

B!in Keenm

Pembin A)e$

P/- 50

:1; Pembin A)e$ /eb!imn im(/& -m P/- 20 ' :1; $&+& ) 'e+i+i

+i *ene+imn *embin n *en!e-&+n *embin#

:2; Pene+imn *embin /eb!imn im(/& * ' :1; men)(&* "

# /i/ -ebi$ *e+$i'&n!n '$&n n!!+n /ebe-&mn :SiLPA;4

b# *en)i+n n )n!n4

)# $/i- *en3&-n (e(n A)e$ n! i*i/$(n4

# *ene+imn *in3mn A)e$4

e# *ene+imn (emb-i *embe+in *in3mn4

# *ene+imn *i&'n! A)e$4

!# *ene+bi'n .b-i!/i A)e$#

:; Pen!e-&+n *embin /eb!imn im(/& * ' :1; men)(&* "

# *emben'&(n n )n!n4

b# *ene+'n m.- :in?e/'/i; *eme+in'$ A)e$4

)# *emb+n *.(.( &'n!4

# *embe+in *in3mn4

e# *emb+n ni-i n.min- .b-i!/i#

P/- 51

:1; Pembin ne'. me+&*(n /e-i/i$ n'+ *ene+imn *embin en!n

*en!e-&+n *embin#

:2; @&m-$ *embin ne'. $+&/ *' men&'&* ei/i' n!!+n#


98/373

90


99/373

P+!+ 1

Si/ Lebi$ Pe+$i'&n!n An!!+n T$&n An!!+n Sebe-&mn :SiLPA;

P/- 52

Si/ -ebi$ *e+$i'&n!n n!!+n '$&n n!!+n /ebe-&mn :SiLPA; /eb!imn

im(/& -m P/- 50 ' :2; $&+& men)(&* (e-ebi$n *ene+imn PAA,

(e-ebi$n *ene+imn n *e+imbn!n, (e-ebi$n *ene+imn Dn O'.n.mi

K$&/&/, (e-ebi$n *ene+imn -in-in *en*'n A)e$ n! /$, (e-ebi$n

*ene+imn *embin, *en!$em'n be-n3, (e%3ibn (e* *i$( (e'i! /m*i

en!n ($i+ '$&n be-&m 'e+/e-e/i(n, n /i/ n (e!i'n -n3&'n#

P+!+ 2

Dn Cn!n

P/- 5

:1; Peme+in'$ A)e$ *' memben'&( n )n!n !&n menni (e!i'n

n! *enein nn 'i( *' /e(-i!&/>/e*en&$n ibebn(n -m

/'& '$&n n!!+n#

:2; Pemben'&(n n )n!n /eb!imn im(/& * ' :1; i'e'*(n

en!n Qn&n A)e$#

:; Qn&n A)e$ /eb!imn im(/& * ' :2; men)(&* *ene'*n '&3&n

*emben'&(n n )n!n, *+.!+m n (e!i'n n! (n ibii +in )n!n, be/+n n +in)in '$&nn n )n!n n! $+&/

in!!+(n n i'+n/e+ (e +e(enin! n )n!n, /&mbe+ n )n!n,

n '$&n n!!+n *e-(/nn (e!i'n n! ibii +i n )n!n#

:7; Rn)n!n Qn&n A)e$ 'en'n! *emben'&(n n )n!n /eb!imn

im(/& * ' :2; i&/&-(n .-e$ G&be+n&+ be+/mn en!n *en!3&n

+n)n!n KUA n +n)n!n PPAS#

:9; Pene'*n +n)n!n Qn&n A)e$ 'en'n! *emben'&(n n )n!n

/eb!imn im(/& * ' :7; i'e'*(n .-e$ G&be+n&+ be+/mnen!n *ene'*n +n)n!n Qn&n 'en'n! APBA#


100/373

91


101/373

P/- 57

:1; Dn )n!n /eb!imn im(/& -m P/- 5 ' :1; *' be+/&mbe+

+i"

# *eni/i$n /i/ -ebi$ '& b!in +i /i/ -ebi$ *e+$i'&n!n n!!+n

'$&n /ebe-&mn :SiLPA;4

b# *eni/i$n '/ *en*'n APBA4

:2; S&mbe+ *emben'&(n n )n!n 'i( *' in!!+(n +i"

# n -.(/i ($&/&/4

b# *in3mn A)e$4

)# *ene+imn -in n! *en!!&nnn ib'/i &n'&( *en!e-&+n 'e+'en'&

be+/+(n *e+'&+n *e+&nn!&nn!n#

:; B'/ 3&m-$ n )n!n n! i/i/i$(n i'en'&(n /eb!i be+i(&' "

# /i/ -ebi$ *e+$i'&n!n n!!+n '$&n /ebe-&mn :SiLPA; /eb!imn

im(/& -m P/- 57 ' :1; $&+& *' i-(&(n /e'in!!i

'in!!in 100 :/e+'&/ *e+/en;4

b# Pen*'n APBA /eb!imn im(/& -m P/- 57 ' :1; $&+& b

*' i-(&(n /e/&i en!n (eb&'&$n /e*n3n! 'i( men!!n!!&

(eb&'&$n An!!+n Be-n3#

P/- 59

:1; Dn )n!n /eb!imn im(/& -m P/- 5 ' :1; i'em*'(n

* +e(enin! 'e+/eni+i n! i(e-.- .-e$ PPKA /e-(& BUA#

:2; Pene+imn $/i- b&n!>b!i $/i->e?ien +e(enin! n )n!n i)n'&m(n

/eb!i *enmb$ 3&m-$ n )n!n 'e+/eb&' n i'&n!(n -m

-*.+n '+ n )n!n * -m*i+n +n)n!n Qn&n 'en'n! APBA#

:; D-m $- n )n!n /eb!imn im(/& * P/- 5 ' :1; be-&m

i!&n(n /e/&i en!n *e+&n'&(nn, n 'e+/eb&' *' i'em*'(n

-m *.+'..-i. n! membe+i(n $/i- 'e'* en!n +e/i(. +en$#


102/373

92


103/373

:7; H/i- +i *enem*'n -m *.+'..-i. /eb!imn im(/& * ' :;

menmb$ 3&m-$ n )n!n 'e+/eb&'#

:9; P./i/i n )n!n i-*.+(n /eb!i b!in n! 'i( 'e+*i/$(n +i

L*.+n Pe+'n!!&n!3%bn Pe-(/nn APBA#

P/- 55

:1; Pemben'&(n n )n!n in!!+(n * *en!e-&+n *embin -m

'$&n n!!+n be+(enn#

:2; Pen)i+n n )n!n /eb!imn im(/& -m P/- 50 ' :2; $&+&

b i!&n(n &n'&( men!n!!+(n *en)i+n n )n!n +i +e(enin! n

)n!n (e +e(enin! (/ &m&m A)e$ -m '$&n n!!+n be+(enn#

:; @&m-$ n! in!!+(n /eb!imn im(/& * ' :1; $+&/ /e/&i

en!n 3&m-$ n! 'e-$ i'e'*(n -m n&n 'en'n! *emben'&(n n

)n!n be+(enn#

P/- 5i(e-.->i'e+im .-e$ SKPA /e/&i en!n '&!/ *.(.( n &n!/in,

i'e'*(n be+/+(n *e+'&+n *e+&nn!&nn!n#

:2; Pe+'&+n *e+&nn!&nn!n /eb!imn im(/& * ' :1; -$

n&n, *e+'&+n *eme+in'$ '& &nn!&nn!#

:; Ren)n be-n3 /eb!imn im(/& -m P/- 86 ' :1; mem&'

(e-.m*.( be-n3 'i( -n!/&n! n be-n3 -n!/&n! n! m/in!m/in!

i&+i(n men&+&' 3eni/, .be( n +in)in .be( be-n3#

:7; Ren)n *embin /eb!imn im(/& -m P/- 86 ' :1; mem&'

(e-.m*.( *ene+imn *embin n! *' i!&n(n &n'&( men&'&* ei/i'

APBA n *en!e-&+n *embin n! i!&n(n &n'&( memn'(n /&+*-&/

APBA n! m/in!m/in! i&+i(n men&+&' 3eni/, .be( n +in)in .be(

*embin#

:9; U+&/n Peme+in'$ A)e$ /eb!imn im(/& -m P/- 86 ' :2;

mem&' bin! &+&/n Peme+in'$ A)e$ n! i(e-.- /e/&i en!n '&!/

*.(.( n &n!/i .+!ni//i#

:5; O+!ni//i /eb!imn im(/& -m P/- 86 ' :2; mem&' nm

.+!ni//i '& nm SKPA /e-(& *en!!&n n!!+n>*en!!&n b+n!#


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5


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:(e!i'n n! i-(/n(n .-e$ PPKA /e-(& SKPA4

:; RKAPPKA i!&n(n &n'&( menm*&n!"

# *ene+imn *3( A)e$ n *en*'n n! be+/- +i n

*e+imbn!n, n .'.n.mi ($&/&/, *en*'n $ib$4

b# be-n3 b&n!, be-n3 /&b/ii, be-n3 $ib$, be-n3 bn'&n /./i-,

be-n3 b!i $/i-, be-n3 bn'&n (e&n!n, n be-n3 'i( 'e+&!4

n


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57


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)# *ene+imn *embin n *en!e-&+n *embin#

B!in Keem*'

Peni*n Rn)n!n Qn&n APBA

P/- 67

:1; RKASKPA n RKAPPKA n! 'e-$ i/&/&n .-e$ Ke*- SKPA n Ke*-

SKPKA /eb!imn im(/& -m P/- 89 ' :1; i/m*i(n (e*

PPKA#

:2; RKASKPA n RKAPPKA /eb!imn im(/& * ' :1;, /e-n3&'n

ib$/ .-e$ TAPA#

:; Pemb$/n .-e$ TAPA /eb!imn im(/& * ' :2; i-(&(n &n'&(

mene-$"

# (e/e/&in RKASKPA n RKAPPKA en!n KUA, PPAS, *+(i+n m3&

* RKASKPA n RKAPPKA '$&n be+3-n n! i/e'&3&i '$&n --&,

n .(&men *e+en)nn -inn4

b# (e/e/&in +en)n n!!+n en!n /'n+ n-i/i/ be-n3, /'n+

/'&n $+!4

)# (e-en!(*n in/'+&men *en!&(&+n (ine+3 n! me-i*&'i )*in (ine+3,ini('.+ (ine+3, (e-.m*.( //+n (e!i'n, n /'n+ *e-nn

minim-4

# *+.e(/i *+(i+n m3& &n'&( '$&n n!!+n be+i(&'n4 n

e# /in(+.ni//i *+.!+m n (e!i'n n'+ RKASKPA#

:; D-m $- $/i- *emb$/n RKASKPA n RKAPPKA 'e+*' (e'i(/e/&in

/eb!imn im(/& * ' :2; Ke*- SKPA n Ke*- SKPKA me-(&(n

*enem*&+nn#

P/- 69

:1; RKASKPA n RKAPPKA n! 'e-$ i/em*&+n(n .-e$ Ke*- SKPA n

Ke*- SKPKA i/m*i(n (e* PPKA /eb!i b$n *en&/&nn +n)n!n


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59


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Qn&n 'en'n! APBA n +n)n!n Pe+'&+n G&be+n&+ 'en'n! *en3b+n

APBA#

:2; Rn)n!n Qn&n 'en'n! APBA /eb!imn im(/& * ' :1; i-en!(*i

en!n -m*i+n n! 'e+i+i +i"

# +in!(/n APBA4

b# +in!(/n APBA men&+&' &+&/n Peme+in'$ A)e$ n .+!ni//i4

)# +in)in APBA men&+&' &+&/n Peme+in'$ A)e$, .+!ni//i, *en*'n,

be-n3 n *embin4

# +e(*i'&-/i be-n3 men&+&' &+&/n Peme+in'$ A)e$, .+!ni//i, *+.!+m

n (e!i'n4

e# +e(*i'&-/i be-n3 A)e$ &n'&( (e/e-+/n n (e'e+*&n &+&/n

Peme+in'$ A)e$ n &n!/i -m (e+n!( *en!e-.-n (e&n!n ne!+4

# '+ 3&m-$ *e!%i *e+ !.-.n!n n *e+ 3b'n4

!# '+ *i&'n! A)e$4

$# '+ *ene+'n m.- :in?e/'/i; A)e$4

i# '+ *e+(i+n *enmb$n n *en!&+n!n /e' 'e'* A)e$4

3# '+ *e+(i+n *enmb$n n *en!&+n!n /e' -in-in4

(# '+ (e!i'n(e!i'n '$&n n!!+n /ebe-&mn n! be-&m

i/e-e/i(n n in!!+(n (emb-i -m '$&n n!!+n ini4

-# '+ Dn Cn!n A)e$4 n

m# '+ Pin3mn A)e$#

:; Se-in -m*i+n /eb!imn im(/& * ' :2;, Rn)n!n Qn&n APBA

$+&/ mene+'(n .(&men RKASKPA n RKAPPKA#

P/- 65

:1; Rn)n!n Pe+'&+n G&be+n&+ 'en'n! Pen3b+n APBA /eb!imn im(/&

-m P/- 69 ' :1; i-en!(*i en!n -m*i+n n! 'e+i+i +i"

# +in!(/n *en3b+n APBA4


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55


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b# *en3b+n APBA men&+&' &+&/n Peme+in'$ A)e$, .+!ni//i, *+.!+m,

(e!i'n, (e-.m*.(, 3eni/, .be(, +in)in .be( *en*'n, be-n3 n

*embin#

:2; Rn)n!n Pe+'&+n G&be+n&+ 'en'n! Pen3b+n APBA %3ib mem&'*en3e-/n /eb!i be+i(&'"

# &n'&( *en*'n men)(&* /+ $&(&m4

b# &n'&( be-n3 men)(&* -.(/i (e!i'n4 n

)# &n'&( *embin men)(&* /+ $&(&m n /&mbe+ *ene+imn

*embin &n'&( (e-.m*.( *ene+imn *embin n '&3&n

*en!e-&+n *embin &n'&( (e-.m*.( *en!e-&+n *embin#

P/- 6'& be-&m i'e+bi'(n

SP2D '/ (e!i'n n! be+/n!(&'n4

b# /i/ SPD n! be-&m i'e+bi'(n SPP, SPM '& SP2D4 '&

)# SP2D n! be-&m i&n!(n#

:5; DPALSKPA n! 'e-$ i/$(n /eb!imn im(/& * ' :1; i3i(n

/+ *e-(/nn *ene-e/in *e(e+3n n *ene-e/in *emb+n#

:


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8


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:; P+.!+m n (e!i'n n! i'e'*(n be+/+(n n&n /eb!imn

im(/& * ' :2; i-(/n(n *bi- n )n!n 'e-$ men)&(&*i

&n'&( me-(/n(n *+.!+m n (e!i'n#

:7; Un'&( *e-(/nn *+.!+m n (e!i'n /eb!imn im(/& * ' :;n )n!n im(/& 'e+-ebi$ $&-& i*in$b&(&(n (e Re(enin! K/

Um&m A)e$#

:9; Pemin$b&(&n /eb!imn im(/& * ' :7; *-in! 'in!!i /e3&m-$

*!& n )n!n n! (n i!&n(n &n'&( menni *e-(/nn

(e!i'n -m '$&n n!!+n be+(enn /e/&i en!n n! i'e'*(n -m

n&n 'en'n! *emben'&(n n )n!n#

:5; Pemin$b&(&n +i +e(enin! n )n!n (e Re(enin! K/ Um&m A)e$

/eb!imn im(/& * ' :7; i-(&(n en!n /&+' *e+in'$

*emin$b&(&n .-e$ (&/ BUA '/ *e+/e'&3&n PPKA#

:


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87


167/373

)# /&+' *e+ben$+n ne!+ :SPN;4

# /&+' &'n! ne!+ :SUN;4 n

e# /&+' be+$+! -inn n! i3min *eme+in'$#

:7; Pen'&/$n *e-(/nn *+.!+m n (e!i'n n! ibii +i n

)n!n i*e+-(&(n /m en!n *en'&/$n *e-(/nn *+.!+m>

(e!i'n -inn#

P/- 12

:1; @&m-$ *en*'n A)e$ n! i/i/i$(n &n'&( *emben'&(n n )n!n

-m '$&n n!!+n be+/n!(&'n /e/&i en!n 3&m-$ n! i'e'*(n

-m n&n#

:2; Pemin$b&(&n 3&m-$ *en*'n A)e$ n! i/i/i$(n n i'+n/e+ +i

Re(enin! K/ Um&m A)e$ (e +e(enin! n )n!n i-(&(n en!n S&+'

Pe+in'$ *emin$b&(&n .-e$ (&/ BUA '/ *e+/e'&3&n PPKA#

P+!+

H/i- Pen3&-n Ke(n A)e$ n! i*i/$(n

P/- 1

:1; Pen3&-n (e(n mi-i( A)e$ n! i*i/$(n i-(&(n /e/&i en!n

*e+'&+n *e+&nn!&nn!n#

:2; T' )+ n me(ni/me *en3&-n (e(n mi-i( A)e$ /eb!imn im(/&

* ' :1; i'&+ -m n&n 'e+/eni+i#

:; Pen)''n *ene+imn '/ *en3&-n (e(n A)e$ /eb!imn im(/&

* ' :1; i/+(n * b&('i *ene+imn n! /$#


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89


169/373


170/373

85


171/373

:; Ke!i'n n! ibii +i .b-i!/i A)e$ be/e+' b+n! mi-i( A)e$ n! me-e('

-m (e!i'n 'e+/eb&' *' i3i(n 3minn .b-i!/i A)e$#

P/- 1Pe+&b$n APBA 'i( men)&(&*i

&n'&( *emb+n b&n! n *.(.( &'n! n>'& .b-i!/i A)e$ /eb!imn

im(/& * ' :1;, G&be+n&+ *' me-(&(n *e-m*&n *emb+n

men$&-&i *e+&b$n '& /e'e-$ *e+&b$n APBA#

P/- 170

:1; Pe-m*&n *emb+n b&n! n *.(.( &'n! n>'& .b-i!/i A)e$

/ebe-&m *e+&b$n APBA i-*.+(n (e* DPRA -m *emb$/n %-

*e+&b$n APBA#


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8


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:2; Pe-m*&n *emb+n b&n! n *.(.( &'n! n>'& .b-i!/i A)e$ /e'e-$

*e+&b$n APBA i-*.+(n (e* DPRA -m -*.+n +e-i//i n!!+n#

P/- 171

:1; Ke*- SKPKA me-(/n(n *emb+n b&n! n )i)i-n *.(.( &'n!

n>'& .b-i!/i A)e$ n! 3'&$ 'em*.#

:2; Pemb+n b&n! *in3mn n>'& .b-i!/i A)e$ i)'' * +e(enin!

be-n3 b&n!#

:; Pemb+n en *in3mn n>'& .b-i!/i A)e$ i)'' * +e(enin!

be-n3 b&n!#

:7; Pemb+n *.(.( *in3mn n>'& .b-i!/i A)e$ i)'' * +e(enin!

)i)i-n *.(.( &'n! n! 3'&$ 'em*.#

P/- 172

:1; Pen!e-.-n .b-i!/i A)e$ i'e'*(n en!n Pe+'&+n G&be+n&+#

:2; Pe+'&+n G&be+n&+ /eb!imn im(/& * ' :1; /e(&+n!(&+n!n

men!'&+ men!eni"

# *ene'*n /'+'e!i n (ebi3(n *en!e-.-n .b-i!/i A)e$ 'e+m/&(

(ebi3(n *en!en-in +e/i(.4

b# *e+en)nn n *ene'*n *.+'..-i. *in3mn A)e$4

)# *ene+bi'n .b-i!/i A)e$4

# *en3&-n .b-i!/i A)e$ me--&i -e-n! n>'& 'n* -e-n!4

e# *embe-in (emb-i .b-i!/i A)e$ /ebe-&m 3'&$ 'em*.4

# *e-&n/n4 n

!# ('i?i'/ -in -m +n!( *en!embn!n */+ *e+n (e */+

/e(&ne+ .b-i!/i A)e$#

:; Pen&/&nn Pe+'&+n G&be+n&+ /eb!imn im(/& * ' :1;

be+*e.mn * Pe+'&+n Men'e+i D-m Ne!e+i#


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88


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P+!+ 5

Pi&'n! A)e$

P/- 17

:1; Se'i* *i&'n! A)e$ i/e-e/i(n /e-&+&$n en!n 'e*' %('

:2; PPKSKPA me-(&(n *en'&/$n '/ *ene+imn *i&'n! '& '!i$n A)e$

n! men3i 'n!!&n! 3%b SKPA#

P/- 177

:1; Pi&'n! '& '!i$n A)e$ n! 'i( *' i/e-e/i(n /e-&+&$n * /'

3'&$ 'em*., i/e-e/i(n /e/&i en!n *e+'&+n *e+&nn!&nn!n#

:2; Pi&'n! A)e$ 3eni/ 'e+'en'& /e*e+'i *i&'n! *3( A)e$ n *i&'n! +e'+ib&/i A)e$

me+&*(n *+i.+i'/ &n'&( i$&-&(n *ene-e/inn /e/&i en!n *e+'&+n

*e+&nn!&nn!n#

P/- 179

:1; Pi&'n! A)e$ n! 'e+3i /eb!i (ib' $&b&n!n (e*e+'n *'

i/e-e/i(n en!n )+ mi, (e)&-i *i&'n! A)e$ n! )+ *ene-e/inn

i'&+ 'e+/eni+i -m *e+'&+n *e+&nn!&nn!n#

:2; Pi&'n! A)e$ *' i$*&/(n +i *emb&(&n /e)+ be+/+' '& m&'-(

(e)&-i men!eni *i&'n! A)e$ n! )+ *ene-e/inn i'&+ 'e+/eni+i

-m *e+'&+n *e+&nn!&nn!n#

:; Pen!$*&/n /e)+ be+/+' /eb!imn im(/& * ' :2; i-(&(n

en!n men!$*&/(n Pi&'n! A)e$ +i *emb&(&n Peme+in'$ A)e$ 'n*

men!$*&/(n $( '!i$#

:7; Pen!$*&/n /e)+ m&'-( /eb!imn im(/& * ' :2; i-(&(n

en!n men!$*&/(n $( '!i$ '/ *i&'n! A)e$#

:9; Pen!$*&/n /e)+ be+/+' m&*&n /e)+ m&'-( i-(/n(n /e/&i

en!n *e+'&+n *e+&nn!&nn!n#


176/373


177/373

:5; Pen!$*&/n Se)+ Be+/+' n Pen!$*&/n Se)+ M&'-( /eb!imn

* ' :; n ' :7; $n *' i-(&(n /e'e-$ *i&'n! A)e$ i&+&/

/e)+ .*'im- .-e$ Pni'i U+&/n Pi&'n! Ne!+ :PUPN; /e/&i en!n

(e'en'&n *e+'&+n *e+&nn!&nn!n i bin! Pen!&+&/n Pi&'n! Ne!+#

:


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60


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b# G&be+n&+ en!n *e+/e'&3&n DPRA &n'&( 3&m-$ -ebi$ +i R*#

9#000#000#000,00 :-im mi-i+ +&*i$;#

:7; D-m $- *i&'n! A)e$ -m /'&n m' &n! /in!, ni-i *i&'n! n!

i$*&/(n -$ ni-i n! /e'+ en!n ni-i /eb!imn im(/& *

' :; en!n (&+/ 'en!$ Bn( In.ne/i n! be+-(& * :'i!; $+i

/ebe-&m 'n!!- /&+' *en!3&n &/&- *en!$*&/n .-e$ PPKA#

P/- 17'&

(+i'e+i DPASKPA n! *' i&b$ * /e'i* SKPA4

b# b'/ %('& *enm*in RKASKPA n>'& DPASKPA n! 'e-$ i&b$

(e* PPKA4

)# .(&men /eb!i -m*i+n me-i*&'i (ebi3(n &m&m *e+&b$n APBA,

PPAS *e+&b$n APBA, /'n+ n-i/ be-n3 n /'n+ $+!#

:; Pe.mn *en&/&nn RKASKPA n>'& (+i'e+i DPASKPA n! *' i&b$

/eb!imn im(/& * ' :1;, i'e+bi'(n .-e$ G&be+n&+ *-in! -mb'

min!!& (e'i! b&-n A!&/'&/ '$&n n!!+n be+3-n#


188/373

69


189/373

P/- 198

T' )+ *en&/&nn RKASKPA /eb!imn im(/& -m P/- 19< ' :1;

be+-(& (e'en'&n -m P/- 85, P/- 8


190/373


191/373

:7; Pe+!e/e+n n!!+n /eb!imn im(/& * ' :2; n ' :;

i-(&(n en!n )+ men!&b$ Pe+'&+n G&be+n&+ 'en'n! Pen3b+n APBA

/eb!i /+ *e-(/nn, &n'&( /e-n3&'n in!!+(n -m +n)n!n

Qn&n 'en'n! *e+&b$n APBA#

:9; Pe+!e/e+n n!!+n n'+ &ni' .+!ni//i, n'+ (e!i'n, n n'+ 3eni/

be-n3 *' i-(&(n en!n )+ me+&b$ Qn&n 'en'n! APBA#

:5; An!!+n n! men!-mi *e+&b$n bi( be+&* *enmb$n n>'&

*en!&+n!n (ib' *e+!e/e+n /eb!imn im(/& * ' :1;, $+&/

i3e-/(n -m (.-.m (e'e+n!n Pe+'&+n G&be+n&+ 'en'n! Pen3b+n

Pe+&b$n APBA#

:'& .b-i!/i A)e$ n! me-m*&i

n!!+n n! 'e+/ei men$&-&i *e+&b$n APBA /eb!imn

im(/& -m P/- 16 ' :2;4

b# me-&n/i /e-&+&$ (e%3ibn b&n! n *.(.( &'n!4

)# menni (eni(n !3i n '&n3n!n PNS (ib' n (ebi3(n

*eme+in'$4

# menni (e!i'n -n3&'n /e/&i en!n (e'en'&n P/- 1264


192/373

6


193/373

e# menni *+.!+m n (e!i'n b+& en!n (+i'e+i $+&/ i/e-e/i(n

/m*i en!n b'/ ($i+ *ene-e/in *emb+n -m '$&n

n!!+n be+3-n4 n

# menni (e!i'n(e!i'n n! )*in '+!e' (ine+3n i'in!('(n+i n! 'e-$ i'e'*(n /em&- -m DPASKPA '$&n n!!+n

be+3-n n! *' i/e-e/i(n /m*i en!n b'/ ($i+ *ene-e/in

*emb+n -m '$&n n!!+n be+3-n#

:; Pen!!&nn /-. n!!+n '$&n /ebe-&mn &n'&( *ennn *en!e-&+n

/eb!imn im(/& * ' :2; $&+& , $&+& b, $&+& ), n $&+&

i.+m&-/i(n 'e+-ebi$ $&-& -m DPPASKPA#

:7; Pen!!&nn /-. n!!+n -ebi$ '$&n /ebe-&mn &n'&( menni

*en!e-&+n /eb!imn im(/& * ' :2; $&+& i.+m&-/i(n

'e+-ebi$ $&-& -m DPALSKPA#

:9; Pen!!&nn /-. n!!+n -ebi$ '$&n /ebe-&mn &n'&( menni

*en!e-&+n /eb!imn im(/& * ' :2; $&+& e i.+m&-/i(n

'e+-ebi$ $&-& -m RKASKPA#

B!in (e-im

Pennn Ken D+&+'

P/- 152

:1; Ken +&+' /eb!imn im(/& -m P/- 197 ' :1; $&+&

/e(&+n!(&+n!n memen&$i (+i'e+i /eb!i be+i(&'"

# b&(n me+&*(n (e!i'n n.+m- +i ('i?i'/ Peme+in'$ A)e$ n 'i(

*' i*+ei(/i(n /ebe-&mn4

b# 'i( i$+*(n 'e+3i /e)+ be+&-n!4

)# be+ i-&+ (en-i n *en!+&$ Peme+in'$ A)e$4 n

# memi-i(i m*( n! /i!nii(n 'e+$* n!!+n -m +n!(

*em&-i$n n! i/ebb(n .-e$ (en +&+'#

:2; D-m (en +&+', Peme+in'$ A)e$ *' me-(&(n *en!e-&+n n!

be-&m 'e+/ei n!!+nn, n! /e-n3&'n i&/&-(n -m +n)n!n


194/373

68


195/373

Qn&n 'en'n! Pe+&b$n APBA, n>'& i/m*i(n -m L*.+n Re-i//i

An!!+n#

:; Pennn (en +&+' n! be-&m 'e+/ei n!!+nn /eb!imn

im(/& * ' :2; *' men!!&n(n be-n3 'i( 'e+&!#

:7; D-m $- be-n3 'i( 'e+&! 'i( men)&(&*i *' i-(&(n en!n )+"

# men!!&n(n n +i $/i- *en3%-n &-n! )*in '+!e' (ine+3

*+.!+m n (e!i'n -inn -m '$&n n!!+n be+3-n4 n>'&

b# memn'(n &n! (/ n! 'e+/ei#

:9; Pen!e-&+n /eb!imn im(/& * ' :2; 'e+m/&( be-n3 &n'&(

(e*e+-&n mene/( n! (+i'e+in i'e'*(n -m Qn&n 'en'n! APBA#

:5; K+i'e+i be-n3 &n'&( (e*e+-&n mene/( /eb!imn im(/& * ' :9;

men)(&*"

# *+.!+m n (e!i'n *e-nn /+ m/+(' n! n!!+nn

be-&m 'e+/ei -m '$&n n!!+n be+3-n4 n

b# (e*e+-&n mene/( -inn n! *bi- i'&n (n menimb&-(n

(e+&!in n! -ebi$ be/+ b!i Peme+in'$ A)e$ n m/+('#

:


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66


197/373

:11; Pe-(/nn *en!e-&+n &n'&( menni (e!i'n -m (en +&+'

/eb!imn im(/& * ' :2; n ' :9; 'e+-ebi$ $&-& i'e'*(n

en!n Pe+'&+n G&be+n&+#

B!in Keenm

Pennn Ken L&+ Bi/

P/- 15

:1; Ken -&+ bi/ /eb!imn im(/& -m P/- 197 ' :1; $&+& e

me+&*(n (en n! menebb(n e/'im/i *ene+imn n>'&

*en!e-&+n -m APBA men!-mi (eni(n '& *en&+&nn -ebi$ be/+ +i

90 :-im *&-&$ *e+/en;#

:2; Pe+/en'/e 90 :-im *&-&$ *e+/en; /eb!imn im(/& * ' :1;

me+&*(n /e-i/i$ :!*; (eni(n '& *en&+&nn n'+ *en*'n n

be-n3 -m APBA#

P/- 157

:1; D-m $- (e3in -&+ bi/ n! menebb(n e/'im/i *ene+imn -m

APBA men!-mi *enin!('n -ebi$ +i 90 :-im *&-&$ *e+/en; /eb!imnim(/& -m P/- 15 ' :1;, *' i-(&(n *enmb$n (e!i'n b+&

n>'& *en3%-n &-n!>*enin!('n )*in '+!e' (ine+3 *+.!+m n

(e!i'n -m '$&n n!!+n be+3-n#

:2; Penmb$n (e!i'n b+& /eb!imn im(/& * ' :1; i.+m&-/i(n

'e+-ebi$ $&-& -m RKASKPA#

:; Pen3%-n &-n!>*enin!('n )*in '+!e' (ine+3 *+.!+m n (e!i'n

/eb!imn im(/& * ' :1; i.+m&-/i(n 'e+-ebi$ $&-& -m

DPPASKPA#

:7; RKASKPA n DPPASKPA /eb!imn im(/& * ' :2; n ' :;

i!&n(n /eb!i /+ *en&/&nn +n)n!n Qn&n 'en'n! *e+&b$n

(e& APBA#


198/373

100


199/373

P/- 159

:1; D-m $- (e3in -&+ bi/ n! menebb(n e/'im/i *ene+imn -m

APBA men!-mi *en&+&nn -ebi$ +i 90 :-im *&-&$ *e+/en; /eb!imn

im(/& -m P/- 15 ' :1;, m( *' i-(&(n *en3%-n

&-n!>*en!&+n!n )*in '+!e' (ine+3 *+.!+m n (e!i'n -inn -m

'$&n n!!+n be+3-n#

:2; Pen3%-n &-n!>*en!&+n!n )*in '+!e' /eb!imn im(/& *

' :1; i.+m&-/i(n (e -m DPPASKPA#

:; DPPASKPA /eb!imn im(/& * ' :2; i!&n(n /eb!i /+

*en&/&nn +n)n!n Qn&n 'en'n! Pe+&b$n APBA#

B!in Ke'&3&$

Peni*n Qn&n 'en'n! Pe+&b$n

P/- 155

:1; RKASKPA n! mem&' *+.!+m n (e!i'n b+& n DPPASKPA n! (n

in!!+(n -m *e+&b$n APBA n! 'e-$ i/&/&n .-e$ SKPA i/m*i(n

(e* PPKA &n'&( ib$/ -ebi$ -n3&' .-e$ TAPA#

:2; Pemb$/n .-e$ TAPA i-(&(n &n'&( mene-$ (e/e/&in n'+ RKASKPA

n DPPASKPA /eb!imn im(/& * ' :1; en!n (ebi3(n &m&m

*e+&b$n APBA /e+' PPAS *e+&b$n APBA, *+(i+n m3& n! i+en)n(n

'& n! 'e-$ i/e'&3&i n .(&men *e+en)nn -inn, /e+' )*in

(ine+3, ini('.+ (ine+3, /'n+ n-i/i/ be-n3, /'n+ /'&n $+!, n

/'n+ *e-nn minim-#

:; D-m $- $/i- *emb$/n RKASKPA n DPPASKPA n! mem&' *+.!+m

n (e!i'n n! (n in!!+(n -m *e+&b$n APBA 'e+*'

(e'i(/e/&in en!n (e'en'&n /eb!imn im(/& * ' :2;, SKPA

me-(&(n *enem*&+nn#

P/- 15'& *embn'& ben$+*en!e-&+n#

:9; Pene'*n *e3b' /eb!imn im(/& * ' :1; i-(&(n /ebe-&m

im&-in '$&n n!!+n be+(enn#

P/- 182

:1; Un'&( men&(&n! (e-n)+n '&!/ *e+ben$+n, ben$+ *ene+imn n

ben$+ *en!e-&+n *' ibn'& .-e$ *embn'& ben$+#

:2; Pembn'& ben$+ *ene+imn /eb!imn im(/& * ' :1;

me-(/n(n &n!/i /eb!i (/i+ '& *emb&' .(&men *ene+imn


216/373

106


217/373

:; Pembn'& ben$+ *en!e-&+n /eb!imn im(/& * ' :1;

me-(/n(n &n!/i /eb!i (/i+, *emb&' .(&men *en!e-&+n &n! '&

*en!&+&/n !3i#

B!in Ke'i!

Pen'&/$n Ben$+ Pene+imn

P/- 18

:1; Pene+imn A)e$ i/e'.+ (e Re(enin! K/ Um&m A)e$ * bn( *eme+in'$

n! i'&n3&( n in!!* /$ /e'e-$ (&/ BUA mene+im n.' (+ei'#

:2; Pene+imn A)e$ n! i/e'.+ (e Re(enin! K/ Um&m A)e$ /eb!imn

im(/& * ' :1;, i-(&(nen!n )+"

# i/e'.+ -n!/&n! (e bn( .-e$ *i$( (e'i!4

b# i/e'.+ me--&i bn( -in, bn, -emb! (e&n!n n>'& (n'.+ *./

.-e$ *i$( (e'i!4 n

)# i/e'.+ me--&i ben$+ *ene+imn .-e$ *i$( (e'i!#

:; Ben be+$+! /e*e+'i (+)i/ +e'+ib&/i /eb!i 'n b&('i *emb+n .-e$

*i$( (e'i! (e* ben$+ *ene+imn /eb!imn im(/& * '

:2; $&+& ) i'e+bi'(n n i/$(n .-e$ PPKA#

P/- 187

D-m $- e+$ n! (+en (.ni/i !e.!+i/n /&-i' i3n!(& en!n (.m&ni(/i

n '+n/*.+'/i /e$in!! me-ebi$i b'/ %('& *ene'.+n /eb!imn im(/&

-m P/- 18 ' :2; i'e'*(n -m Pe+'&+n G&be+n&+#

P/- 189

:1; Ben$+ *ene+imn %3ib mene-en!!+(n *en'&/$n 'e+$*/e-&+&$ *ene+imn n *ene'.+n '/ *ene+imn n! men3i 'n!!&n!

3%bn#

:2; Pen'&/$n '/ *ene+imn /eb!imn im(/& * ' :1;

men!!&n(n"


218/373

110


219/373

# b&(& (/ &m&m4

b# b&(& *embn'& *e+ +in)in .b3e( *ene+imn4 n

)# b&(& +e(*i'&-/i *ene+imn $+in#

:; Ben$+ *ene+imn -m me-(&(n *en'&/$n /eb!imn im(/&

* ' :2; men!!&n(n"

# /&+' (e'e'*n *3( A)e$ :SKPA)e$;4

b# /&+' (e'e'*n +e'+ib&/i :SKR;4

)# /&+' 'n /e'.+n :STS;4

# /&+' 'n b&('i *emb+n4 n

e# b&('i *ene+imn -inn n! /$#

:7; Ben$+ *ene+imn * SKPA %3ib mem*e+'n!!&n!3%b(n /e)+

mini/'+'i '/ *en!e-.-n &n! n! men3i 'n!!&n! 3%bn en!n

menm*i(n -*.+n *e+'n!!&n!3%bn *ene+imn (e* *en!!&n

n!!+n>(&/ *en!!&n n!!+n me--&i PPKSKPA *-in! -mb' 'n!!- 10

b&-n be+i(&'n#

:9; Ben$+ *ene+imn * SKPA %3ib mem*e+'n!!&n!3%b(n /e)+

&n!/i.n- '/ *en!e-.-n &n! n! men3i 'n!!&n! 3%bn en!n

menm*i(n -*.+n *e+'n!!&n!3%bn *ene+imn (e* PPKA /e-(&

BUA *-in! -mb' 'n!!- 10 b&-n be+i(&'n#

:5; L*.+n *e+'n!!&n!3%bn *ene+imn /eb!imn im(/& * ' :7;

n ' :9; i-m*i+i en!n"

# b&(& (/ &m&m4

b# b&(& +e(*i'&-/i *ene+imn $+in4 n

)# b&('i *ene+imn -inn n! /$#

:


220/373


221/373

:6; e+ii(/i, e?-&/i n n-i/i/ /eb!imn im(/& * ' :'& %3ib +e'+ib&/i 'i( m&n!(in memb+

(e%3ibnn -n!/&n! * bn, -emb! (e&n!n '& (n'.+ *./ n!

be+'&!/ me-(/n(n /eb!in '&!/ n &n!/i ben$+ *ene+imn, *'

i'&n3&( ben$+ *ene+imn *embn'

:2; Ben$+ *ene+imn *embn'& %3ib mene-en!!+(n *en'&/$n

'e+$* /e-&+&$ *ene+imn n *ene'.+n '/ *ene+imn n! men3i

'n!!&n! 3%bn#

:; Pen'&/$n '/ *ene+imn /eb!imn im(/& * ' :2;

men!!&n(n"

# b&(& (/ &m&m4 n

b# b&(& (/ *ene+imn $+in *embn'

:7; Ben$+ *ene+imn *embn'& -m me-(&(n *en'&/$n /eb!imn

im(/& * ' :; men!!&n(n"

# /&+' (e'e'*n *3( A)e$ :SKPA)e$;4


222/373

112


223/373

b# /&+' (e'e'*n +e'+ib&/i :SKR;4

)# /&+' 'n /e'.+n :STS;4

# /&+' 'n b&('i *emb+n4 n

e# b&('i *ene+imn -inn n! /$#

:9; Ben$+ *ene+imn *embn'& %3ib menm*i(n -*.+n

*e+'n!!&n!3%bn *ene+imn (e* ben$+ *ene+imn *-in! -mb'

'n!!- 9 b&-n be+i(&'n#

:5; Ben$+ *ene+imn /eb!imn im(/& * ' :9; me-(&(n

?e+ii(/i, e?-&/i n n-i/i/ '/ -*.+n *e+'n!!&n!3%bn *ene+imn#

:


224/373

11


225/373

P/- 188

:1; Ben$+ *ene+imn *embn'& %3ib mene'.+ /e-&+&$ &n! n! i'e+imn

(e +e(enin! (/ &m&m A)e$ *-in! -m 1 :/'&; $+i (e+3 'e+$i'&n! /e3( &n!

(/ 'e+/eb&' i'e+im#

:2; Ben$+ *ene+imn *embn'& mem*e+'n!!&n!3%b(n b&('i *ene+imn

n b&('i *ene'.+n +i /e-&+&$ &n! (/ n! i'e+imn (e* ben$+

*ene+imn#

P/- 186

D-m $- ben$+ *ene+imn be+$-n!n, m("

# *bi- me-ebi$i :'i!; $+i /m*i /e-m-mn 1 :/'&; b&-n, ben$+

*ene+imn 'e+/eb&' %3ib membe+i(n /&+' (&/ (e* *e3b' n!

i'&n3&( &n'&( me-(&(n *ene'.+n n '&!/'&!/ ben$+ *ene+imn

'/ 'n!!&n! 3%b ben$+ *ene+imn n! be+/n!(&'n en!n

i(e'$&i (e*- SKPA4

b# *bi- me-ebi$i 1 :/'&; b&-n /m*i /e-m-mn :'i!; b&-n, $+&/

i'&n3&( *e3b' ben$+ *ene+imn n i(n be+i' )+ /e+$ 'e+im4

)# *bi- ben$+ *ene+imn /e/&$ :'i! ; b&-n be-&m 3&! *'

me-(/n(n '&!/, m( in!!* n! be+/n!(&'n 'e-$ men!&n&+(n

i+i '& be+$en'i +i 3b'n /eb!i ben$+ *ene+imn n .-e$ (+en i'&

/e!e+ i&/&-(n *en!!n'in#

B!in Keem*'

Pen'&/$n Pen!e-&+n

P+!+ 1

Penein Dn

P/- 160

:1; Se'e-$ *ene'*n n!!+n (/, PPKA -m +n!( mn3emen (/

mene+bi'(n SPD#

:2; SPD /eb!imn im(/& * ' :1; i/i*(n .-e$ (&/ BUA &n'&(

i'n'n!ni .-e$ PPKA#


226/373

117


227/373

P/- 161

:1; Pen!e-&+n (/ '/ bebn APBA i-(&(n be+/+(n SPD '& .(&men -in

n! i*e+/m(n en!n SPD#

:2; Pene+bi'n SPD /eb!imn im(/& * ' :1; i-(&(n *e+b&-n,

*e+'+i%&-n, '& *e+/eme/'e+ /e/&i en!n (e'e+/ein n#

:; .+m' SPD /eb!imn im(/& * ' :1; men!!&n(n .+m' n!

i'&+ -m *e+'&+n *e+&nn!&nn!n#

P+!+ 2

Pe+min'n Pemb+n

P/- 162

:1; Be+/+(n SPD '& .(&men -in n! i*e+/m(n en!n SPD

/eb!imn im(/& -m P/- 161 ' :1;, ben$+ *en!e-&+n

men!3&(n SPP (e* *en!!&n n!!+n>(&/ *en!!&n n!!+n me--&i

PPKSKPA#

:2; SPP /eb!imn im(/& * ' :1; 'e+i+i +i"

# SPP Un! Pe+/ein :SPPUP;4

b# SPP Gn'i Un! :SPPGU;4

)# SPP Tmb$n Un! :SPPTU;4 n

# SPP Ln!/&n! :SPPLS;#

:; Pen!3&n SPP /eb!imn im(/& * ' :2; $&+& , $&+& b, n $&+&

) i-m*i+i en!n '+ +in)in +en)n *en!!&nn n /m*i en!n 3eni/

be-n3#

P/- 16

:1; Pene+bi'n n *en!3&n .(&men SPPUP i-(&(n .-e$ ben$+

*en!e-&+n &n'&( mem*e+.-e$ *e+/e'&3&n +i *en!!&n n!!+n>(&/

*en!!&n n!!+n me--&i PPKSKPA -m +n!( *en!i/in &n! *e+/ein#


228/373

119


229/373

:2; D.(&men SPPUP /eb!imn im(/& * ' :1; 'e+i+i +i"

# /&+' *en!n'+ SPPUP4

b# +in!(/n SPPUP4

)# +in)in SPPUP4

# /-inn SPD4

e# +' /&+' *e+n'n &n'&( i'n'n!ni .-e$ *en!!&n

n!!+n>(&/ *en!!&n n!!+n n! men'(n b$% &n! n!

imin' 'i( i*e+!&n(n &n'&( (e*e+-&n /e-in &n! *e+/ein /'

*en!3&n SP2D (e* (&/ BUA4 n

# -m*i+n -in n! i*e+-&(n#

P/- 167

:1; Pene+bi'n n *en!3&n .(&men SPPGU i-(&(n .-e$ ben$+


*en!!&n n!!+n me--&i PPKSKPA -m +n!( !n'i &n! *e+/ein#

:2; D.(&men SPPGU /eb!imn im(/& * ' :1; 'e+i+i +i"

# /&+' *en!n'+ SPPGU4

b# +in!(/n SPPGU4

)# +in)in SPPGU4

# /&+' *en!e/$n -*.+n *e+'n!!&n!3%bn ben$+ *en!e-&+n

'/ *en!!&nn n SPPUP>GU>TU /ebe-&mn4

e# /-inn SPD4

# +' /&+' *e+n'n &n'&( i'n'n!ni .-e$ *en!!&n


imin' 'i( i*e+!&n(n &n'&( (e*e+-&n /e-in !n'i &n! *e+/ein

/' *en!3&n SP2D (e* (&/ BUA4 n

!# -m*i+n -in n! i*e+-&(n#


230/373

115


231/373

P/- 169

Ke'en'&n b'/ 3&m-$ SPPUP n SPPGU /eb!imn im(/& -m P/- 16

n P/- 167 i'e'*(n -m Pe+'&+n G&be+n&+#

P/- 165

:1; Pene+bi'n n *en!3&n .(&men SPPTU i-(&(n .-e$ ben$+


*en!!&n n!!+n me--&i PPKSKPA -m +n!( 'mb$n &n! *e+/ein#

:2; D.(&men SPPTU /eb!imn im(/& * ' :1; 'e+i+i +i"

# /&+' *en!n'+ SPPTU4

b# +in!(/n SPPTU4

)# +in)in +en)n *en!!&nn TU4

# /-inn SPD4

e# +' /&+' *e+n'n &n'&( i'n'n!ni .-e$ *en!!&n


imin' 'i( i*e+!&n(n &n'&( (e*e+-&n /e-in 'mb$n &n!

*e+/ein /' *en!3&n SP2D (e* (&/ BUA4

# /&+' (e'e+n!n n! mem&' *en3e-/n (e*e+-&n *en!i/in 'mb$n

&n! *e+/ein4 n

!# -m*i+n -inn#

:; B'/ 3&m-$ *en!3&n SPPTU $+&/ men*' *e+/e'&3&n +i PPKA en!n

mem*e+$'i(n +in)in (eb&'&$n n %('& *en!!&nn#

:7; D-m $- n 'mb$n &n! 'i( $bi/ i!&n(n -m 1 :/'&; b&-n,

m( /i/ 'mb$n &n! i/e'.+ (e Re(enin! K/ Um&m A)e$#

:9; Ke'en'&n b'/ %('& *ene'.+n /i/ 'mb$n &n! /eb!imn im(/&

* ' :7; i(e)&-i(n &n'&("


232/373

11


233/373

# (e!i'n n! *e-(/nnn me-ebi$i 1 :/'&; b&-n4

b# (e!i'n n! men!-mi *en&nn +i 3%- n! 'e-$ i'e'*(n

n! i(ib'(n .-e$ *e+i/'i% i -&+ (en-i Pen!!&n An!!+n>K&/

Pen!!&n An!!+n4

:5; .+m' /&+' (e'e+n!n /eb!imn im(/& * ' :2; $&+&

men!!&n(n .+m' n! i'&+ -m *e+'&+n *e+&nn!&nn!n#

P/- 16(&/ *en!!&n n!!+n

/eb!imn im(/& -m P/- 16 ' :2; $&+& e, P/- 167 ' :2;

$&+& , n P/- 165 ' :2; $&+& e men!!&n(n .+m' n! i'&+ -m

*e+'&+n *e+&nn!&nn!n#

P/- 168

:1; Pene+bi'n n *en!3&n .(&men SPPLS &n'&( *emb+n !3i n

'&n3n!n /e+' *en!$/i-n -inn /e/&i en!n *e+'&+n *e+&nn!

&nn!n i-(&(n .-e$ ben$+ *en!e-&+n !&n mem*e+.-e$ *e+/e'&3&n

*en!!&n n!!+n>(&/ *en!!&n n!!+n me--&i PPKSKPA#

:2; D.(&men SPPLS &n'&( *emb+n !3i n '&n3n!n /eb!imn im(/&

* ' :1; 'e+i+i +i"

# /&+' *en!n'+ SPPLS4

b# +in!(/n SPPLS4

)# +in)in SPPLS4 n

# -m*i+n SPPLS#


234/373

118


235/373

:; Lm*i+n .(&men SPPLS &n'&( *emb+n !3i n '&n3n!n /e+'

*en!$/i-n -inn /eb!imn im(/& * ' :2; $&+& men)(&*"

# *emb+n !3i in&(4

b# !3i /&/&-n4

)# (e(&+n!n !3i4

# !3i 'e+&/n4

e# &n! &( %'>'e%/ n! i-en!(*i en!n '+ !3i in&(>!3i

/&/&-n>(e(&+n!n !3i>&n! &( %'>'e%/4

# SK CPNS4

!# SK PNS4

$# SK (eni(n *n!('4

i# SK 3b'n4

3# (eni(n !3i be+(-4

(# /&+' *e+n'n *e-n'i(n4

-# /&+' *e+n'n m/i$ men&&(i 3b'n4

m# /&+' *e+n'n me-(/n(n '&!/4

n# '+ (e-&+! :KP7;4

.# .'.(.*i /&+' ni($4

*# .'.(.*i ('e (e-$i+n4

# /&+' (e'e+n!n *embe+$en'in *emb+n :SKPP; !3i4

+# '+ *.'.n!n /e% +&m$ in/4

/# /&+' (e'e+n!n m/i$ /e(.-$>(&-i$4

'# /&+' *in$4

/&+' (em'in4

?# SSP PP$ P/- 214 n

%# *e+'&+n *e+&nn!&nn!n men!eni *en!$/i-n *im*inn n

n!!.' DPRA /e+' !3i n '&n3n!n G&be+n&+>=(i- G&be+n&+#


236/373

116


237/373

:7; Ke-en!(*n -m*i+n .(&men SPPLS *emb+n !3i n '&n3n!n

/eb!imn im(/& * ' :; i!&n(n /e/&i en!n *e+&n'&(nn#

P/- 166

:1; PPTK meni*(n .(&men SPPLS &n'&( *en!n b+n! n 3/ &n'&(

i/m*i(n (e* ben$+ *en!e-&+n -m +n!( *en!3&n

*e+min'n *emb+n#

:2; D.(&men SPPLS &n'&( *en!n b+n! n 3/ /eb!imn im(/& *

' :1; 'e+i+i +i"

# /&+' *en!n'+ SPPLS4

b# +in!(/n SPPLS4

)# +in)in SPPLS4 n

# -m*i+n SPPLS#

:; Lm*i+n .(&men SPPLS# &n'&( *en!n b+n! n 3/ /eb!imn

im(/& * ' :2; $&+& men)(&*"

# /-inn SPD4

b# /-inn /&+' +e(.men/i +i SKPA 'e(ni/ 'e+(i'4

)# SSP i/e+'i ('&+ *3( :PPN n PP$; n! 'e-$ i'n'n!ni %3ib

*3( n %3ib *&n!&'4

# /&+' *e+3n3in (e+3/m>(.n'+( n'+ *en!!&n n!!+n>(&/

*en!!&n n!!+n en!n *i$( (e'i! /e+' men)n'&m(n n.m.+

+e(enin! bn( *i$( (e'i!4

e# be+i' )+ *ene-e/in *e(e+3n4

# be+i' )+ /e+$ 'e+im b+n! n 3/4

!# be+i' )+ *emb+n4

$# (%i'n/i be+me'e+i, n.'>('&+ n! i'n'n!ni *i$( (e'i! n PPTK

/e+' i/e'&3&i .-e$ *en!!&n n!!+n>(&/ *en!!&n n!!+n4


238/373

120


239/373

i# /&+' 3minn bn( '& n! i*e+/m(n n! i(e-&+(n .-e$ bn(

'& -emb! (e&n!n n.n bn(4

3# .(&men -in n! i*e+/+'(n &n'&( (.n'+((.n'+( n! nn

/eb!in '& /e-&+&$n be+/&mbe+ +i *ene+&/n *in3mn>$ib$ -&+

ne!e+i4

(# be+i' )+ *eme+i(/n n! i'n'n!ni .-e$ *i$( (e'i!>+e(nn

/e+' &n/&+ *ni'i *eme+i(/n b+n! be+i(&' -m*i+n '+ b+n!

n! i*e+i(/4

-# /&+' n!(&'n '& (.n/&men *bi- *en!n b+n! i-(/n(n i

-&+ %i-$ (e+34

m# /&+' *embe+i'$&n *.'.n!n en (e'e+-mb'n *e(e+3n +i PPTK

*bi- *e(e+3n men!-mi (e'e+-mb'n4

n# .'.>b&(&>.(&men'/i 'in!(' (em3&n>*ene-e/in *e(e+3n4

.# *.'.n!n 3m/./'e( :*.'.n!n /e/&i en!n (e'en'&n n!

be+-(&>/&+' *embe+i'$&n 3m/./'e(;4 n

*# ($&/&/ &n'&( *e(e+3n (.n/&-'n n! *e+$i'&n!n $+!n

men!!&n(n bi *e+/.ni- :bi--in! +'e;, be+i' )+ *+e/'/i (em3&n

*e(e+3n i-m*

Qanun No. 1- 2008 Pengelolaan Keuangan Aceh

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Transcript of Qanun No. 1- 2008 Pengelolaan Keuangan Aceh