PXCPCRMI ENOKMVMG PNGOMHFKMG JMR[MXMEMV

PNG[^I^DMG JNGONGMK DME FMG EN_MLKHMG PMRKNG

Fksusug Cind <

Rcgfmgo Fnrk Jmuikgm Pmsmrkhu, R.Enp, J.D.Ens
Mgtcgkus [cechus
Myu Instmrk

RVKENR KBDRMG JNFKBMI BNGVXN HKGVMXC

VMGONXMGO RNIMVMG
80=4
 
 

ECGVXME PNGOMHFKMG JMR[MXMEMV

=. Lufui Pngomhfkmg Jmsymrmemt <

Pngyuiudmg Jngongmk Dme fmg Enwmlkhmg
Pmskng

8. Hkfmgo
Hkfmgo Pngomh
Pngomhfkm
fkmg
g Jmsymr
Jmsymrmem
memtt < Ensndm
Ensndmtmg
tmg
2. Entu
Entumm Pnim
Pnimes
esmg
mgmm
 Gmjm < Rcgfmgo Fnrk Jmuikgm P, R.Enp,
R.Enp, J.D.Ens
Lngks Enimjkg < Pnrnjpumg
 GKE/GKFG < 068=024;0>
Fkskpikg Kiju < Enpnrmwmtmg
Lmhmtmg < Fcsng
Mimjmt < Lig. Xmym Lcjhmgo Gc.>1 Bkputmt,
Vmgoonrmgo Rnimtmg
 Gc. Vip <

N-jmki <
6. Mgooct
Mgooctmm Pnimesm
Pnimesmgm
gm < =. Mgtcgk
Mgtcgkus
us [cechu
[cechuss
  8. Myu Instmrk

>. Icem
Icemsk
sk Pngo
ngomh
mhfk
fkmg
mg Jmsy
Jmsymr
mrme
memt
mt < Xs KKbd
bdsm
smg
g Jnf
Jnfkb
kbmi
mi Bng
ngtn
tnrr Hkg
Hkgtm
tmrc
rc
1. Hkmym Pngomhfkmg
Pngomhfkmg Jmsymrmemt
Jmsymrmemt < Xp. =.>00.00
=.>00.000,-
0,-

Jngyntulumk Vmgoonrmgo =0 Luik 80=4

PLR. IPPJ Entum Pnimesmgm

(Fnwk Mgoormkgk, R.RV., J.E.J) (Rcgfmgo Fnrk Jmuikgm P, R.Enp, J.D.Ens)

Jngontmduk
_meki Entum =

DMIMJMG PNGONRMDMG
(Gs. Xcymgk, J.Enp.)
 

^R^IMG ENOKMVMG PNGOMHFKMG JMR[MXMEMV

= Lufui Pngyuiudmg Jngongmk Dme fmg Enwmlkhmg

Pmskng
8 Entum Pnimesmgm Rcgfmgo Fnrk Jmuikgm P, R.Enp, J.D.Ens
2 GKE 068=024;0>
6 Pmgoemt/Ocicgomg -
> Prcormj Rtufk R-= Enpnrmwmtmg
1 Kgstktusk RVKEns KJB Hkgtmrc
? Hkfmgo Kiju Enpnrmwmtmg
4 Mimjmt Lig. Xmym Lcjhmgo Gc.>1 Bkputmt, Vmgoonrmgo
Rnimtmg
; Gc Vnip
=0 Mgooctm =. Mgtcgkus [crchus
8. Myu Inst
stmmrk

== Lmgoem wmetu enokmtmg = dmrk

=8 Hngtue enokmtmg Pngyuiudmg Ensndmtmg
=2 Rkamt enokmtmg Pngomhfkmg Jmsymrmemt
=6 Entnrmgomg imkg   - Hngtue enrlmsmjm mgtmrm IPPJ, Hmokmg
Enjmdmskswmmg fmg fngomg Xs KJB Hkgtmrc
- Vnjpmt < XR KJB Hkgtmrc
- Rujhnr fmgm < RVKEns KJB

Jngyntulumk Vmgoonrmgo snimtmg =0 Luik 80=4

PLR. IPPJ Entum Pnimesmgm

(Fnwk Mgoormkgk, R.RV., J.E.J)

(Rcgfmgo Fnrk Jmuikgm P, R.Enp, J.D.Ens)

Jngontmduk
_meki Entum =
XKGOEMRMG
HMH K PNGFMD^I^MG

(Gs. Xcymgk,
HMHJ.Enp.)
K
 

HMH K
PNGFMD^I^MG

M. L^F^I
Pngyuiudmg Jngongmk Dme fmg Enwmlkhmg Pmskng
H. MGMI
MGMIKR
KRKR
KR RKV
RKV^M
^MRK
RK
Pmskng fmg eniumromgym mfmimd prkhmfk ymgo ugke fngomg skamt, skemp, pnrkimeu ymgo
 hnrhnfm-hnfm, enhutudmg prkhmfk, momjm, enymekgmg, fmg gkimk-gkimk prkhmfk. Xujmd smekt
jnjhmgoug
jnjhmgoug enpnrbmymmg
enpnrbmymmg fmg ecjugkems
ecjugkemskk tnrhuemfngo
tnrhuemfngomg
mg pmskng ugtue jnjmdmjk
jnjmdmjk fmg
jnikgfugok gkimk hufmym, pskecscskmi, snrtmgkimk spkrktumi sntkmp pmskng. Dmski pnimymgmg
 pmfm pmskng memg jngkgoemt hkim pmskng fmg eniumrom ymgo tnpmt mtmu jnrnem ymgo hnrdme 
jngomjhki enputusmg fk keutsnrtmemg fmimj pngomjhkimg enputusmg pnimymgmg fmg prcsns
ymgo snsumkfngomg dmrmpmg, gkimk, snrtm hufmym.
^gtue jngocptkjmiemg dme pmskng fmimj pnjhnrkmg pnimymgmg ymgo hnraceus pmfm
 pmskng fkjuimk fngomg jngntmpemg dme tnrsnhut, enjufkmg jnimeuemg nfuemsk pmfm
 pmskng snrtm stma tngtmgo dme fmg enwmlkhmg tnrsnhut. Pmrm pmskng fkhnrk kgacrjmsk tngtmgo
dme fmg enwmlkhmg jnrnem fmg hmomkjmgm dmrus hnrskemp.
^gtue ktu snjum stma fk fkfke ugtue jngonrtk fmg jngodcrjmtk enpnrbmymmg, gkimk-
gkimk
gkimk pmskng
pmskng,, fmg jnjhnr
jnjhnrkem
kemg
g pnimym
pnimymgmg
gmg fngomg
fngomg pngud
pngud pnrdmt
pnrdmtkmg
kmg snrtm
snrtm dc
dcrjm
rjmtt ougm
ougm
jnglmom jmrtmhmt fmg gkimk fkrk pmskng. snjum stma jnjpnrcind nfuemsk fmg jnjmdmjk
tngtmg
tngtmgo
o dme snrtm
snrtm enwmlk
enwmlkhmg
hmg pmskng
pmskng fmg eniumr
eniumrom,
om, luom
luom fmpmt
fmpmt jnglnim
jnglnimsem
semg
g tmgoou
tmgoougo
go
 lmwmhgym jnikgfugok dme pmskng.

B. X^J^RMG JMRMIMD
Enpngtkgomg fmg dme-dme pmskng tnrikgfugok snlme fkhnrimeuemggym ^gfmgo-ugfmgo
gcjcr 4 tmdug=;;; tngtmgo pnrikgfugomg ecgsujng. Pmskng snhmomk ecgsujng ensndmtmg
jnjkikek pnrikgfugomg fkrk fmrk enjugoekgmg upmym ensndmtmg ymgo tkfme hnrtmgoougo
 lmwmh snpnrtk pngnimgtmrmg. Pmskng luom hnrdme mtms ensnimjmtmg, enmjmgmg, fmg
engymjmgmg
engymjmgmg tnrdmfmp pnimymgmg lmsm ensndmtmg
ensndmtmg ymgo fktnrkjm. Fngomg dme tnrsnhut
tnrsnhut
jmem ecgsujng memg tnrikgfugok fmrk prmetke prcansk ymgo jngomgbmj ensnimjmtmg mtmu
ensndmtmg.
 

F. V^L^
V^L^MG
MG ENO
ENOKM
KMVM
VMG
G
Vulu
Vulumg
mg ymgo
ymgo kgok
kgokg
g fkbm
fkbmpm
pmkk fmim
fmimj
j enok
enokmt
mtmg
mg kg
kgkk mf
mfmi
mimd
md ug
ugtu
tue
e jngk
jngkgo
goem
emte
temg
mg
 pngontmdumg fmg jnjhnrkemg kgacrjmsk enpmfm pmskng jngongmk dme fmj enwmlkhmg
 pmskng.

N. JMGA
JMGAMM
MMV
V ENOK
ENOKMV
MVMG
MG
Enok
Enokmt
mtmg
mg kg
kgkk fkdm
fkdmrm
rmpe
pemg
mg hn
hnrj
rjmg
mgam
ammt
mt hm
hmok
ok pm
pmskn
skng
g sn
sndk
dkgo
goom
om fm
fmpm
pmtt jngk
jngkgo
goem
emte
temg
mg
 pngontmdumg jngongmk dme fmg enwmlkhmg
enwmlkhmg pmskng fk Xujmd Rmekt.
 

HMH KK
VKGLM^MG P^RVMEM

M. Pngo
Pngonr
nrtk
tkmg
mg Dme 
Dme 
Dme mfmimd tugtutmg sncrmgo tnrdmfmp snsumtu ymgo jnrupmemg enhutudmg prchmfkgym
snsumk fngomg enmfkimg, jcrimktms, fmg inomiktms.
H. Pngonr
Pngonrtkm
tkmg
g Enwm
Enwmlkh
lkhmg
mg
Enwmlkhmg mfmimd tmgoougo lmwmh snsncrmgo ugtue jnmeuemg snsumtu ymgo jnjmgo
dmrus fkimeuemg momr fmpmt fkpnrtmgoougo lmwmhemg snsumk fngomg dmegym
B. Pnrm
Pnrmgm
gmg
g Dme 
Dme 
=. Jngone
Jngonesprn
sprnske
skemg
mg eneumsm
eneumsmmg
mg fmimj
fmimj ecgaik
ecgaike 
e 
8. Jnjhng
Jnjhngmre
mremg
mg fmim
fmimj
j sumtu
sumtu tkgfme
tkgfmemg
mg
2. Jngy
Jngyni
ninsm
nsmke
kemg
mg pnrsni
pnrsniksk
kskdm
dmg
g
F. Ln
Lngk
gks-
s-ln
lngk
gkss Dme 
Dme 
=. Dme Enh
Enhnh
nhms
msmg
mg
8. Dme
Dme Ens
Ensnl
nlmd
mdtn
tnrm
rmmg
mg
2. Dme Ino
noks
ksim
imtk
tka 
a 
N. Pngonrt
Pngonrtkmg
kmg Dme
Dme fmg
fmg Enwmlkh
Enwmlkhmg
mg Pmskng
Pmskng
Dme mfmimd eneumsmmg/enwngmgomg ymgo fkjkikek cind snsncrmgo mtmu sumtu hmfmg
dueuj ugtue jngfmpmtemg mtmu jnjutusemg ugtue hnrhumt snsumtu.
Enwmlk
Enwmlkhmg
hmg mfmimd
mfmimd snumtu
snumtu ymgo
ymgo dmrus
dmrus fkpnrh
fkpnrhumt
umt mtmu
mtmu ymgo
ymgo dmrus
dmrus fkimeu
fkimeuemg
emg cind
cind
snsncrmgo mtmu snsumtu hmfmg Dueuj.
Pmskng mfmimd pngnrkjm lmsm pnimymgmg ensndmtmg fk Xujmd Rmekt hmke fmimj enmfmmg
sndmt jmupug smekt.
A. DME
DME Pmskn
mskng
g
=. Pmskn
Pmskng
g hn
hnrd
rdme
me jnjp
jnjpnrc
nrcin
ind
d kgac
kgacrj
rjmsk
msk jngo
jngong
ngmk
mk tm
tmtm
tm tn
tnrt
rtkh
kh fm
fmg
g pn
pnrm
rmtu
turm
rmg
g ym
ymgo
go
 hnrimeu fk Xujmd Rmekt.
8. Pmskng hnrdme mtms pnimymg
pnimymgmg
mg ymgo
ymgo jmguskmwk
jmguskmwk,, mfki,
mfki, fmg lulur.
lulur.
2. Pmskng
Pmskng hnrdme
hnrdme jnjpnrci
jnjpnrcind
nd pnimymgm
pnimymgmg
g jnfks
jnfks ymgo hnrjutu
hnrjutu snsumk
snsumk fngomg
fngomg stmgfmr 
stmgfmr 
 prcansk enfcetnrmg/enfcetnrmg okok fmg tmgpm fkserkjkgmsk
fkserkjkgmsk
6. Pmskng hnrdme
hnrdme jnjpnrcin
jnjpnrcind
d msudmg enpnrmw
enpnrmwmtmg
mtmg fngomg
fngomg stmgfmr
stmgfmr prcansk enpnrmw
enpnrmwmtmg
mtmg
>. Pmskng hnrdme
hnrdme jnjkikd
jnjkikd fcetnr
fcetnr fmg enims
enims pnrmwmtmg
pnrmwmtmg snsumk fngomg
fngomg enkgokg
enkgokgmggym
mggym fmg
fmg
snsumk fngomg pnrmturmg ymgo hnrimeu fk rujmd smekt.
 

1. Pmskng
Pmskng hnrdme
hnrdme fkrmwmt
fkrmwmt cind fcetnr
fcetnr ymgo
ymgo snbmrm hnhms
hnhms jngngt
jngngtuem
uemg
g pngfmp
pngfmpmt
mt eikgks
eikgks
fmg pngfmpmt ntksgym tmgpm bmjpur tmgomg fmrk pkdme iumr.
?. Pmskng hnrdme
hnrdme jnjkgt
jnjkgtmm ecgsuitmsk
ecgsuitmsk enpmfm
enpmfm fcetnr
fcetnr imkg
imkg ymgo tnrfmatm
tnrfmatmrr fk rujmd
rujmd smekt
tnrsnhut (snbcgf cpkgkcg) tnrdmfmp pngymekt ymgo fkfnrktmgym, snpngontmdumg fcetnr 
ymgo jnrmwmt.

4. Pmskng hnrdme
hnrdme mtms
mtms ’prkvmby‚
’prkvmby‚ fmg enrmdmskm
enrmdmskmmg
mg pngymekt
pngymekt ymgo
ymgo fkfnrktm
fkfnrktm tnrjmsue
tnrjmsue fmtm-
fmtm-
fmtm jnfksgym.
;. Pmskng
Pmskng hnrdm
hnrdme
e jngfmp
jngfmpmt
mt kgacrj
kgacrjmsk
msk ymgo
ymgo jnikput
jnikputkk <
m. pngymekt
pngymekt ymgo
ymgo fkfnrktm
fkfnrktm tkgfme
tkgfmemg
mg jnfke
jnfke mpm ymgo
ymgo dngfme
dngfme fkimeuemg
fkimeuemg
 h. enjugoekgmg pngymekt snhmomk mekhmt tkgfmemg tsh snhut fmg tkgfmemg ugtue 
jngomtmskgym
b. mitnr
mitnrgm
gmtk
tkaa ttnr
nrmp
mpkk imk
imkgg
ggym
ym
f. prc
prcog
ogcs
csmg
mgv
vm.
n. pn
pnre
rekr
krmm
mmg
g hkmym
hkmym png
pngoc
ochm
hmtmg
tmg..

=0. Pmskng
Pmskng hnrdme jngyntuluk
jngyntuluk/jnjh
/jnjhnrkemg
nrkemg kzkg mtms tkgfmemg
tkgfmemg ymgo memg fkimeuemg
fkimeuemg cind
fcetnr snduhugomg fngomg pngymekt ymgo fkfnrktmgym.
==
==.. Pmsk
Pmskng
ng hn
hnrd
rdme
me jngc
jngcim
ime
e tkgf
tkgfme
memg
mg ym
ymgo
go dn
dngf
gfme
me fk
fkim
imeu
euem
emg
g tn
tnrd
rdmf
mfmp
mp fk
fkrk
rkgy
gymm fm
fmg
g
jngo
jngome
medk
dkrk
rk pn
pngo
goch
chmt
mtmg
mg snrtm
snrtm pn
pnrm
rmwm
wmtm
tmg
g mt
mtms
ms tm
tmgo
goou
ougo
go lm
lmwm
wmh
h sngfk
sngfkrk
rk snsuf
snsufmd
md
jnjpnrcind kgacrjmsk ymgo lnims tngtmgo pngymektgym.
=8. Pmskng hnrdme fkfmjpkgok
fkfmjpkgok eniumromgym
eniumromgym fmimj enmfmmg erktks.
=2. Pmskng
Pmskng hnrdme jnglmimgemg
jnglmimgemg khmfmd snsumk momjm/enpnrbmymmg
momjm/enpnrbmymmg ymgo fkmgutgym
fkmgutgym snimjm
dmi ktu tkfme jngoomgoou pmskng imkggym.
=6. Pmskng
Pmskng hnrdme
hnrdme mtms enmjmg
enmjmgmg
mg fmg ensnimjmt
ensnimjmtmg
mg fkrkgy
fkrkgymm snimjm
snimjm fmimj
fmimj pnrmwm
pnrmwmtmg
tmg fk

rujmd smekt.
=>. Pmskng
Pmskng hnrdme
hnrdme jngomluemg
jngomluemg usui, smrmg, pnrhmkemg
pnrhmkemg mtms pnrimeumg
pnrimeumg pnrimeumg
pnrimeumg rujmd
smekt tnrdmfmp fkrkgym.
=1. Pmskng hnrdme jngnrkjm mtmu jngcime hkjhkgomg jcrki
jcrki jmupug spkrktumi.
O. EN_MLK
EN_MLKHMG
HMG PMRKN
PMRKNG
G
=. Pmskng
Pmskng fmg eniumromgy
eniumromgymm hnrenwmlkhmg
hnrenwmlkhmg ugtue
ugtue jngtmmtk
jngtmmtk snomim
snomim pnrmturmg
pnrmturmg fmg tmtm
tmtm tnrtkh
rujmd semkt
8. Pmsk
Pmskng
ng hn
hnre
renw
nwml
mlkh
khmg
mg ug
ugtu
tue
e jnjm
jnjmtu
tudk
dk sn
snom
omim
im kg
kgstr
strue
uesk
sk fc
fcet
etnr
nr fm
fmg
g pn
pnrmw
rmwmt
mt fm
fmimj
imj
 pngochmtmggym.

2. Pmskng
Pmskng hnrenwml
hnrenwmlkhm
khmg
g jnjhnr
jnjhnrkemg
kemg kgacrjm
kgacrjmsk
sk fngomg
fngomg lulur fmg sningoe
sningoempg
mpgym
ym tngtmg
tngtmgo
o
 pngymekt ymgo fkfnrktm enpmfm fcetnr
fcetnr ymgo jnrmwmt.
 

6. Pmskng
Pmskng fmg mtmu
mtmu pngmgo
pngmgooug
ougogy
ogymm hnrenw
hnrenwmlkh
mlkhmg
mg ugtue jniugms
jniugmskk snjum
snjum kjhmimg
kjhmimg mtms
mtms
 lmsm pnimymgmg rujmd smekt/fcetnr.
>. Pm
Pmsk
skng
ng fmg
fmg mtmu
mtmu pngm
pngmgo
goou
ougo
gogy
gymm hnre
hnrenw
nwml
mlkh
khmg
mg jnjn
jnjngu
gudk
dk dm
dmi-
i-dm
dmii ym
ymgo
go tn
tnim
imd
d
fksnpmemtk/pnrlmglkmg ymgo tnimd fkhumtgym.
1. Jnjmdm
Jnjmdmjk
jk fmg jngnr
jngnrkjm
kjm ecgsneu
ecgsneungs
ngskk pnimymgm
pnimymgmg.
g.

?. Jnjpnrdmtke
Jnjpnrdmtkemg
mg skemp
skemp jngodcrjmtk
jngodcrjmtk fmg tngoomgo
tngoomgo rmsm.
D. ^GFMGO
^GFMGO ‒ ^GFMGO
^GFMGO PNXIKGF^G
PNXIKGF^GOMG OMG ECGR^J
ECGR^JNG NG
^gfmgo-ug
^gfmgo-ugfmgo
fmgo Pnrikgfugo
Pnrikgfugomg
mg Ecgsujng
Ecgsujng Gc. 4 tmdug =;;;(^^P
=;;;(^^PE)
E) jngomrtkemg
jngomrtkemg
ecgsujng snhmomk sntkmp crmgo pnjmemk hmrmgo mtmu lmsm ymgo tnrsnfkm fkjmsymrmemt, hmke 
ugtue enpngtkgomg fkrk sngfkrk, eniumrom, crmgo imkg, jmupug jmediue dkfup imkg, fmg
tkfme ugtue fkpnfmomgoemg. Pnimeu usmdm fkfnakgkskemg snhmomk sntkmp crmgo pnrsncrmgo
mtmu hmfmg usmdm,
usmdm, hmke ymgo hnrhngtue hmfmg dueuj jmupug huemg hmfmg dueu
dueuj
j ymgo
fkfkrk
fkfkrkemg
emg fmg hnrenf
hnrenfufu
ufuemg
emg mtmu
mtmu jnimeu
jnimeuemg
emg enokmt
enokmtmg
mg fmimj
fmimj wkimym
wkimymd
d dueuj
dueuj gnomrm
gnomrm
Xnp
Xnpuh
uhik
ike
e Kgf
Kgfcg
cgns
nskm
km,, hmke
hmke sn
sng
gfkrk
fkrk jmu
mup
pug hnr
nrsm
smjm
jm-s
-smj
mjmm jni
nimi
miuk
uk pn
pnrl
rlmg
mglk
lkmg
mg

jngyningo
jngyningoomrm
omrmemg
emg enokmt
enokmtmg
mg usmdm
usmdm fmimj
fmimj hnrhmo
hnrhmomk
mk hkfmgo
hkfmgo necgcj
necgcjk.k. Pngonr
Pngonrtkmg
tkmg lmsm
jngurut ^^ ecgsujng mfmimd sntkmp imymgmg ymgo hnrhngtue pnenrlmmg mtmu prnstmsk ymgo
fksnfkmemg hmok jmsymrmemt ugtue fkjmgammtemg ecgsujng.
Fmimj ^^ kgk fklmhmremg dme fmg enwmlkhmg ecgsujng, pnimeu usmdm fmg lmsm ymgo
emimu ektm pnrkesm
pnrkesm smtu-pnrsmtu
smtu-pnrsmtu snjumgym fmpmt ektm mpikemskemg
mpikemskemg fmimj tmtmgmg duhugomg
mgtmrm pnrmwmt fmg pmskng/eikng. Dmi kgk jngokgomt hmdwm duhugomg mgtmrm pnrmwmt fmg
 pmskng ecgtrmetumi, mfmgym lmsm msudmg enpnrmwmtmg ymgo fksnpmemtk hnrsmjm, fmg luom
jngokg
jngokgomt
omt mfm enbngf
enbngfnru
nrugmo
gmomg
mg ecgsu
ecgsujnr
jnrmsk
msk pnimym
pnimymgmg
gmg ensndmt
ensndmtmg
mg ymgo
ymgo jnjmgf
jnjmgfmgo
mgo
 pmskng mtmu eikng snhmomk ecgsujng pnimymgmg ensndmtmg. Rmimd smtu dme pmskng ugtue 

jngfmpmtemg pnimymgmg ymgo gymjmg, mjmg, fmg snimjmt.

snim jmt.
K. KGAC
KGACXJ
XJNFNF BCGR
BCGRNG NGVV
Emtm bcgbngt   hn
hnrms
rmsmi
mi fmrk hmdms
hmdmsmm imtk
imtkg,
g, bcgsngtkc
bcgsngtkc   ymgo mrtkgym pnrsntulumg
pnrsntulumg kzkg,
jngyntuluk
jngyntuluk 5 mtmu pngonrtkmg
pngonrtkmg ymgo inhkd iums mfmimd jnjhnr
jnjhnr kzkg mtmu wnwngmgo
wnwngmgo enpmfm
snsnc
snsncrmg
rmgo
o ug
ugtu
tue
e jnime
jnimeue
uemg
mg sumt
sumtu
u kg
kgac
acrj
rjnf
nf bc
bcgs
gsng
ngtt (KB)
(KB),, fn
fngo
gomg
mg fn
fnjk
jkek
ekmg
mg sumt
sumtu
u
 pngymtmmg sntulu mtmu kzkg cind pmskng snbmrm smfmr, hnhms fmg rmskcgmi sntnimd jnjpnrcind
kgacrjmsk
kgacrjmsk ymgo fkpmdmjkgym
fkpmdmjkgym fmrrk tngmom
tngmom ensndmtmg/f
ensndmtmg/fcetnr
cetnr tngtmgo
tngtmgo pngymektgy
pngymektgym.
m. Dmrus
fkkgomt hmdwm ymgo tnrpngtkgo mfmimd pnjmdmjmg cind pmskng..
Pngonrtkmg imkg ymktu Kgacrjnf Bcgsngt mfmimd pnrsntulumg ymgo fkhnrkemg cind pmskng

(c
(crm
rmgo
go tum/
tum/wm
wmik
ik/s
/sum
umjk
jk/k
/kst
strk
rk/c
/crm
rmgo
go ymgo
ymgo hnrd
hnrdme
me jnwm
jnwmek
ekik
ikgy
gym)
m) enenpm
pmfm
fm tntngm
gmdo
domm
ensndmtmg/fcetnr ugtue fkimeuemg sumtu tkgfmemg jnfks ymgo hnrtulumg ugtue ensnjhudmg
 

 pngymekt ymgo fkfnrktmgym. Kgacrjnf Bcgsngt hnrmrtk pnrgymtmmg ensnfkmmg mtmu pngcimemg
sntnimd jngfmpmt kgacrjmsk snbueupgym.
Lmy emtz jngonjuememg amismamd fmsmr kgacrjnf bcgsngt ymktu pmfm d
dmekemtgym
mekemtgym sumtu
enputusmg
enputusmg pnjhnrkmg pngochmtmg
pngochmtmg mtms pmskng dmrus tnrlmfk
tnrlmfk snbmrm ecimhcrmtka
ecimhcrmtka (enrlm
(enrlmsmjm)
smjm)
mgtmrm tngmom ensndmtmg/fcetn
ensndmtmg/fcetnrr fmg pmskng snrtm huemg snjmtm ‒ jmtm enputusmg snpkdme.
snpkdme.

Fngomg
Fngo mg fnfnjk
jkek
ekmg
mg,, kg
kgac
acrj
rjnf
nf bc
bcgs
gsng
ngtt jngo
jngomg
mgfu
fugo
go 8 ug
ugsu
surr ut
utmj
mjm,
m, ym
ymeg
egkk suem
suemrn
rnim
im
(vciugtmrkgnss) fmg jnjmdmjk (ugfnrstmgfkgo).
Mfm 8 hngtue kgacrjnf bcgsngt ymktu <
=. Vnrskrmt
Vnrskrmt mtmu
mtmu fkmgoom
fkmgoomp
p tnimd
tnimd fkhnrke
fkhnrkemg
mg (Kjpiknf
(Kjpiknf bcgsngt)
bcgsngt)
m. Enmf
Enmfmm
mmg
g gc
gcrj
rjmi
mi
 h. Enmfmmg fmrurmt
8. Fkgymt
Fkgymtmem
memg
g (nxprn
(nxprnssnf
ssnf bcgsng
bcgsngt)
t)
m. Iksmg (cr
(crmi)
mi)
 h. Vuiksmg (wrkttng)

Kjpiknf
Kjpiknf bcgsng
bcgsngtt mfmimd
mfmimd pnrsntu
pnrsntulum
lumg
g ymgo
ymgo fkhnrke
fkhnrkemg
mg pmskng
pmskng snbmrm
snbmrm tnrskrm
tnrskrmt,
t, tmgpm
tmgpm
 pnrgymtmmg tnoms. Ksymrmt pnrsntulumg kgk fktmgoemp fcetnr fmrk skemp fmg tkgfmemg pmskng.
^jujgy
^jujgymm tkgfme
tkgfmemg
mg fcetnr
fcetnr fkskgk
fkskgk mfmimd
mfmimd tkgfme
tkgfmemg
mg ymgo
ymgo hkmsm
hkmsm fkimeu
fkimeuemg
emg mtmu
mtmu sufmd
sufmd
fkentmduk ujuj.
Kjpi
Kjpikn
knf
f bc
bcgs
gsng
ngtt hn
hngt
gtue
ue imkg
imkg mf
mfmi
mimd
md hkim
hkim pm
pmsk
skng
ng fm
fmim
imj
j en
enmf
mfmm
mmg
g om
omwm
wmtt fm
fmru
rurmt
rmt
(njnrongby) snfmgo fcetnr jnjnriuemg tkgfmemg snonrm, snjngtmrm pmskng fmimj enmfmmg
tkfme hksm jnjhnrkemg pnrsntulumg fmg eniumromgym pug tkfme fktnjpmt jmem fcetnr fmpmt
jnimeuemg tkgfmemg jnfkb tnrhmke jngurut fcetnr (Pnrjngens Gc. >4> tmdug =;4;, pmsmi
==). Lngks pnrsntulumg kgk fksnhut snhmomk Prnsujnf Bcgsngt, mrtkgym hkim pmskng fmimj

enmfmmg smfmr, fkmgoomp memg jngyntuluk tkgfmemg ymgo memg fkimeuemg fcetnr.
Nxrnssnf Bcgsngt mfmimd pnrsntulumg ymgo fkgymtmemg snbmrm iksmg mtmu tuiksmg, hkim
ymgo memg fkimeuemg inhkd fmrk prcsnfur pnjnrkesmmg fmg tkgfmemg ymgo hkmsm. Fmimj
enmfmmg
enmfmmg fnjkekmg
fnjkekmg snhmkegym
snhmkegym enpmfm
enpmfm pmskng fksmjpmkemg
fksmjpmkemg tnrinhkd
tnrinhkd fmduiu
fmduiu tkgfmemg
tkgfmemg mpm
ymgo memg fkimeuemg supmym tkfme smjpmk tnrlmfk smimd pngonrtkmg.
=. Kgacrjmsk
Fmimj Pnrjngens Gc. >4> tmdug =;4; tngtmgo kgacrjnf bcgsngt fkgymtmemg
 hmdwm fcetnr dmrus jngymjpmkemg kgacrjmsk mtmu pnglnimsmg enpmfm pmskng/eniumrom
fkjkgtm
fkjkgtm mtmu tkfme fkjkgtm,
fkjkgtm, lmfk kgfcrjmsk dmrus fksmjpmkemg
fksmjpmkemg.. Kgacrjmsk
Kgacrjmsk tnrsnhut
tnrsnhut

jnikputk kgacrjmsk jngongmk mpm (wdmt) ymgo pnriu fksmjpmkemg, empmg fksmjpmkemg
 

(wdng), skmpm ymgo dmrus jngymjpmkemg (_dc), fmg kgacrjmsk ymgo jmgm (_dkbd)
ymgo pnriu fksmjpmkemg.
8. Pnrs
rsnntulu
tulumg
mg
Vdn Jnfkbmi Fngangbn
Fngangbn ^gkcg
^gkcg fmimj hueugym
hueugym Jnfkbcinomi
Jnfkbcinomi Kssuns kg Bikgkbmi
Prmbtk
Prmbtkbn,j
bn,jngy
ngymtme
mtmemg
mg hmdwm
hmdwm mfm > symrmt
symrmt ymgo
ymgo dmrus
dmrus fkpngu
fkpngudk
dk ugtue
ugtue smdgym
smdgym

Kgacrjnf Bcgsngt ymktu <

=) Fk
Fkhn
hnrke
rkemg
mg snb
snbmr
mrmm hnhm
hnhmss
8) Fkhnrkemg
Fkhnrkemg cind
cind crmgo
crmgo ymgo smgooup
smgooup jnjhum
jnjhumtt pnrlmglkmg
pnrlmglkmg
2) Vnimd fklnimse
fklnimsemg
mg hngtue tkgfme
tkgfmemg
mg ymgo memg
memg fkimeuemg
fkimeuemg sndkgoom
sndkgoom pmskng
pmskng fmpmt
fmpmt
jnjmdmjk tkgfmemg ktu pnriu fkimeuemg
6) Jngong
Jngongmk
mk snsum
snsumtu
tu dmi
dmi ymgo
ymgo ed
edms
ms
>) Vkgfmemg
Vkgfmemg ktu
ktu luom
luom fkimeue
fkimeuemg
mg pmfm
pmfm sktumsk
sktumsk ymgo
ymgo smjm
2. Pngcimemg
Rnpnrtk fkenjuememg pmfm hmokmg mwmi, tkfme snimjmgym pmskng mtmu eniumrom

sntulu fngomg tkgfmemg jnfkb ymgo memg fkimeuemg fcetnr. Fmimj sktumsk fnjkekmg
emimgo
emimgomg
mg fcetnr
fcetnr jmupug
jmupug emimgo
emimgomg
mg ensndmt
ensndmtmg
mg imk
imkggy
ggymm dmrus
dmrus jnjmdm
jnjmdmjk jk hmdwm
hmdwm
 pmskng mtmu eniumrom jnjpugymk dme jngcime usui tkgfmemg ymgo memg fkimeuemg.
Kg K fksnhut snhmomk kgacrjnf Xnausmi.
Vkfm
Vkfme
e mf
mfmm dm
dme
e fc
fcet
etnr
nr ym
ymgo
go fm
fmpm
pmtt jnjm
jnjmes
esmm pm
pmsk
skng
ng jngo
jngoke
keut
utkk mg
mglu
lurmg
rmg,,
wmimupug fcetnr jngomgoomp pngcimemg hksm hnrmekhmt omwmt mtmu enjmtkmg pmfm
 pmskng.
Hkim fcetnr omomi fmimj jnymekgemg pmskng pmfm mitnrgmtkvn tkgfmemg ymgo
fkpnriuemg, jmem ugtue enmjmgmg fkenjufkmg dmrk, snhmkegym fcetnr mtmu rujmd

smekt jnjkgt
smekt jnjkgtmm pmskng
pmskng mtmu eniumr
eniumrom
om jngmgf
jngmgfmtm
mtmgom
gomgk
gk surmt
surmt pngcim
pngcimemg
emg tnrdmfm
tnrdmfmp
p
mglurmg tkgfmemg jnfkb ymgo fkpnriuemg.
 

HMH KKK
JMVNXK FMG JNVCFN PNIMERMGMMG

M. ENXM
ENXMGO GOEM
EM PNJ
PNJNBNBMD
MDMGMG JMR
JMRMIMIMD
MD
Fmimj jnimeuemg
jnimeuemg enokmtmg
enokmtmg emjk jngoougme
jngoougmemg
mg pngfnemtmg
pngfnemtmg prcjctkvn fmg prnvngtka 
prnvngtka 
ymktu fngomg bmrm jngkgoemtemg pngontmdumg pnsnrtm jnimiuk pngyuiudmg.

H. XNMI
XNMIKRKRMR
MRKK PNJN
PNJNBM
BMDM
DMG G JMRM
JMRMIMIMD D
Fmimj rmgoem jngfueugo enokmtmg ’Pngyuiudmg Jngongmk Dme fmg Enwmlkhmg
Pmskng’,
Pmskng’, emjk RVKEns
RVKEns KJB Hkgtmrc
Hkgtmrc turut
turut snrtm
snrtm jngfueugo
jngfueugo enokmtmg
enokmtmg tnrsnhut
tnrsnhut,,
fngomg pnrkgbkmg lmfwmi snhmomk hnrkeut <
Vmgoomi _metu Vnjpmt Pnimesmgm
 Rnngkg, 01 Moustus 80=4
 R 0;.00 ‒ =8.00 _KH Muim XR KJB VKJ
Hkgtmrc

B. RMRMXMG
Rmsmrmg fmimj enokmtmg kgk mfmimd pmskng XR KJB Hkgtmrc

F. JNVC
JNVCFN FN ENOK
ENOKMVMVMG
MG
Vnegke ymgo fkougmemg fmimj Pngyuiudmg Ensndmtmg tngtmgo Dme fmg Enwmlkhmg ymktu
jngoougmemg jntcfn bnrmjmd kgtnrmetka.
R^R^GMG MBMXM
Rngkg, 01 Moustus 80=4
Gc _metu Enokmtmg Pnjhkbmrm/Pngfmjpkgo
= 0;.00 ‒ =8.00  Pnjhuemmg VKJ fmrk RVKEns KJB
_KH  Pnrengmimg fkrk
 Pngymjpmkmg jmtnrk tngtmgo
Pngyuiudmg Ensndmtmg
jngongmk Dme fmg Enwmlkhmg

Vmgym lmwmh
 Pngutupmg

N. CXOMGK
CXOMGKRMR
RMRKK PNIME
PNIMERMG
RMGMM
=. Entum Pn
Pnimesmgm
m. Gmjm < Rcgfmgo Fnrk Jmuikgm Pmsmrkhu, R.Enp, J.D.Ens
 h. GKE < 068=024;0>
b. Lmhmtmg < Fcsng
f. Kgstktusk < RVKEns KJB Hkgtmrc
8. Mgooctm Pnimesmgm
m. Mgtcgkus [c
[cechus
 h. Myu Instmrk

A. Xngbmgm Mgoomrmg
 

Gc Gmjm Enokmtmg Hkmym Lujimd Rmtumg Vctmi Hkmym

= Dcgcr Pnjhkbmrm Xp. 8>0.000 8 Crmgo Xp. >00.000
8 Ecgsujsk Xp. 80.000 20 Crmgo Xp. 640.000
2 Mkr jkgnrmi onims Xp. 80.000 8 Fus Xp. 10.000
6 Fccrprksn Xp. =>.000 > Crmgo Xp. ?>.000
> Hmggnr Xp. 24>.000 = Xp. 24>.000
Vctmi Hkmym Xp. =.>00.000

PNGKIMKMG PXCPCRMI PNGOMHFKMG

PNGOMHF KMG ENPMFM JMR[MXMEMV
JMR[MXMEMV
 

VMD^G MGOOMXMG 80=?/80=4

RVKENR KJB HKGVMXC

Prcpcsmi pngomhfkmg pmfm jmsymrmemt fksninesk hnrfmsmremg pmfm erktnrkm hnrkeut<

GKIMK
Gc. EXKVNXKM
(0 ‒ =00)
=. Jmtnrk Jmsmimd ymgo fktmgomgk 40
Vulumg fmg Jmgammt
Jntcfn pngfnemtmg
Akskhkiktms enokmtmg ymgo fkusuiemg
8. Fmjpme pcsktka pmfm pngonjhmgomg kgstktusk ?>
2. Xninvm
Xninvmgsk
gsk rumgo
rumgo ikgo
ikgoeup
eup enok
enokmtmg
mtmg fmg kgcv
kgcvmsk
msk ymgo
ymgo fkus
fkusuie
uiemg
mg 40
fngomg hkfmgo/ugsur ensndmtmg
6 Enugoouimg kgcvmsk Kptne ymgo fkusuiemg ?>
> Entnre
Entnremkt
mktmg
mg fngo
fngomg
mg Pnjh
Pnjhnrf
nrfmym
mymmg
mg Jmsy
Jmsymrme
mrmemt
mt fk
fk Icems
Icemskk PHI
PHI / 40
ugoouimg Lurusmg

Gkimk rmtm-rmtm (tmgpm pnjhchctmg) ?4

*) Pmsskgo Ormfn ≮ ?0
Bmtmtmg / Rmrmg<
 Pnimesmgmmg enokmtmg hksm fkimglutemg fngomg fmgm ymgo fksntuluk snhnsmr 40% fmrk
mgoomrmg ymgo fkmluemg. ^gtue enfnpmggym hksm fkmluemg enjhmik prcpcsmi ymgo inhkd
jngmrke fmg jngomgfugo Kgcvmsk Kptne.

Vmgoonrmgo Rnimtmg, 0? Moustus 80=4

Pngkimk,

 (Fnwk Mgoormkgk, RRV., J.E.J)

 

NQMI^MRK DMRKI PNGOMHFKMG ENPMFM JMR[MXMEMV

VMD^G MGOOMXMG 80=?/80=4

Prcormj Rtufk < R.= Enpnrmwmtmg

 Gmjm Entum Pnimesmgm < Rcgfmgo Fnrk Jmuikgm Pmsmrkhu, R.Enp,

R.Enp,J.D.Ens
J.D.Ens

K. IMPCXMG
GKIMK
GC. EXKVNXKM
(0 ‒ =00)
=. Ensnsumkmg acrjmt impcrmg 4>

8. Ensnsumkmg
Ensnsumkmg ksk impcrmg
impcrmg fngomg
fngomg pnimesmgmmg
pnimesmgmmg pngomhfkmg
pngomhfkmg enpmfm
enpmfm 40
jmsymrmemt, jmsmimd ymgo fktmgomgk, tulumg fmg jmgammt, snrtm
jntcfn pngfnemtmg)
2. Huetk
Huetk Pnimes
Pnimesmgm
mgmmg
mg pngom
pngomhfk
hfkmgmg enpmf
enpmfmm jmsymrme
jmsymrmemt<
mt< 40
m. Hnr
Hnrktm
ktm mbmrm
mbmrm fmrk tnjpm
tnjpmtt enokmtmg
enokmtmg

 h. Actc-actc enokmtmg

b. Fma
Fmatmr
tmr dmfkr
dmfkr pnsnr
pnsnrtm
tm enokmtm
enokmtmg
g
f. Bcgtcd
Bcgtcd jcfui pnimtkdmg/tn
pnimtkdmg/tnegcic
egcicok/eu
ok/eukskcg
kskcgnr 
nr 
6. Pn
Pnjmdmjmg tkj pnimesmgm 40
>. Fmjpme pcsktka pmfm pngonjhmgomg kgstktusk 40
1. Entnremktmg fngomg ensndmtmg 4>
?. Fmjpme pngomhfkmg pmfm pngnrmpmg Kptne 40
4. Entnremktmg
Entnremktmg fngomg
fngomg Pnjhnrf
Pnjhnrfmymmg
mymmg Jmsymrmemt
Jmsymrmemt fk Icemsk
Icemsk PHI / 40
ugoouimg Lurusmg
Gkimk rmtm- rmtm (tmgpm pnjhchctmg) 4=,8>
PXNRNGVMRK
GKIMK
GC EXKVNXKM (0 ‒ =00)
=. Fmym tmrke prnsngtmsk 40
8. Rkstnjmtkem prnsngtmsk fmg Hmdmsm Kgfcgnskm 4>
Gkimk rmtm- rmtm (tmgpm pnjhchctmg) 48,>

  Vmgoonrmgo snimtmg, 04 Moustus 80=4

Pngkimk,

(Fnwk Mgoormkgk, RRV., J.E.J)