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[OEWKZSEPAS S[NAPKZA [PAZ A

GAL[DPAS KLIOINE

VZIHZAN S.1 KLSPKOSENK@AO

SLZEVSE

AOADESES VKOHKO@ADEAO EOPKZO VE[PAOH [SABA

VA@A VP/ SGE NK@AO

Idkb=

Oana = @eao Bazpape

Oen = 676;::170

@kvazpknko = Al{opaose

H{oa Nknko{be Suazap [op{l

Nknvkzidkb Hkdaz Sazmaoa Klioine

:665

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

VKZOUAPAAO

A`adab jkoaz based lazua saua sko`eze `ao m{`{d `enals{` jkd{n vkzoab `en{ap$

`ev{jdelase$ apa{ `epkdepe idkb nabasesxa daeo `adan liopkls vko{desao slzevse

dkwkd Vzihzan S1 @kvazpknko Al{opaose Gal{dpas Klioine [oewkzsepas S{napkza

[paza/

Skn{a s{njkz `apa `ao eogiznase uaoh `evkzidkb$ pkdab `eouapalao `kohao mkdas$

jkoaz ava a`aoua/ Avajeda `e lkn{`eao baze vkzouapaao eoe pe`al jkoaz$ saua

jkzsk`ea nkokzena saolse uaoh `epkpavlao idkb [oewkzsepas/

Nk`ao$ :8 M{oe :665Uaoh nknj{ap vkzouapaao$

@eao Bazpape

OEN = 676;::170

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

LAPA VKOHAOPAZ

V{me `ao su{l{z vko{des vaomaplao lkba`ezap Addab SXP P{bao Uaoh

Naba Ksa$ lazkoa apas zabnap$ ze`bi$ `ao ao{hkzab.Oua vko{des `avap nkou{s{o

`ao nkoukdksaelao slzevse eoe/

Slzevse eoe jkzm{`{d Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba va`a

VP/ SGE Nk`ao$ `es{s{o `adan zaohla nknko{be sadab sap{ suazap {op{l

nknkzidkb hkdaz lksazmaoaao va`a Gal{dpas Klioine @kvazpknko Al{opaose

[oewkzsepas S{napkza [paza/ Jkzjklad nasadab uaoh sk`kzbaoa `ao vkohkpab{ao

uaoh pkzjapas$ vko{des nkoua`aze jabxa naseb pkz`avap jaoual lkl{zaohao `adan

vkou{s{oao slzevse eoe$ jael `adan papa jabasa na{v{o z{aoh deohl{v

vknjabasaooua/ Idkb lazkoa ep{$ vko{des nkokzena sazao `ao lzepel uaoh

nknjaoh{o `aze jkzjahae vebal `kne vkouknv{zoaao slzevse eoe/

Skdana vzisks vkou{s{oao slzevse eoe vko{des jaoual nknkzidkb

jenjeohao$ `iziohao sknaohap$ oaskbap$ `ao jaop{ao daeooua jael skcaza nized

na{v{o napkzed `aze jkzjahae vebal/ Nkdad{e lksknvapao eoe vko{des

nkoh{cavlao pkzena laseb uaoh skjksaz.jksazoua lkva`a vebal.vebal pkzskj{p/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

1/ Javal @zs/ Mbio Pagj{ Zepioha$ N/Kc/$ skdal{ @klao Gal{dpas Klioine

[oewkzsepas S{napkza [paza/

:/ Javal @zs/ Azegeo Albna`$ N/Se$ Al/$ `ao Javal Gabne Oapehiz Osp$ SK$

N/Acc$ Al/$ skdal{ Lkp{a `ao Sklzkpazes @kvazpknko Al{opaose Gal{dpas

Klioine [oewkzsepas S{napkza [paza/

3/ Javal @zs/ Basao Salpe Sezkhaz$ N/Se$ Al/$ skdal{ @isko Vknjenjeoh uaoh

pkdab jaoual nknjkzelao jenjeohao$ vkohazabao$ `ao jaop{ao `adan

vkou{s{oao slzevse/

0/ Ej{ @za/ O{z}aenab$ NN$ Al/$ skdal{ @isko Vknjao`eoh E uaoh pkdab

jaoual nknjkzelao vkohazabao lkva`a vko{des skdana vkou{s{oao slzevse/

;/ Javal @zs/ Z{span$ N/Se$ Al/$ skdal{ @isko Vknjao`eoh EE uaoh pkdab

jaoual nknjkzelao vkohazabao lkva`a vko{des skdana vkou{s{oao slzevse/

7/ Skd{z{b `isko Gal{dpas Klioine [oewkzsepas S{napkza [paza lb{s{soua

@kvazpknko Al{opaose uaoh pkdab nknjenjeoh `ao nko`e`el vko{des skdana

nasa vkzl{deabao/

8/ Naoamknko VP/ SGE$ uaoh pkdab nknjkzelao lksknvapao lkva`a vko{des

{op{l jkzhaj{oh nkoma`e pkanxizl va`a VP/ SGE Nk`ao/

2/ Javal Adeu{zes ]ko`zapi$ skdal{Jzaocb NaoahkzVP/ SGE Nk`ao uaoh pkdab

nknjenjeoh `ao nknjkze e}eo vko{des `adan nkdal{lao zeskp/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

5/ Javal K`xeo J/S/ Danjil `ao Ej{ Vevep$ skdal{ Geoaock Bka` `ao

Ivkzapeio Bka`VP/ SGE Nk`ao uaoh pkdab nknjenjeoh$ nknjkze azabao$

`ao nknjkzelao `apa uaoh `ej{p{blao vko{des skdana nkdal{lao zeskp/

16/Javal S{pze Ko`e$ skdal{ Ciddkcpeio Bka` VP/ SGE Nk`ao uaoh pkdab

nknjenjeoh$ nknjkze azabao$ `ao nknjkzelao `apa uaoh `ej{p{blao

vko{des skdana nkdal{lao zeskp/

11/Javal Ao`e `ao Javal Ao`zk Vaohknaoao$ skdal{ Czk`ep Aoadusp `ao

Nazlkpeoh Bka`VP/ SGE Nk`ao uaoh pkdab nknjenjeoh$ nknjkze azabao$

`ao nknjkzelao `apa uaoh `ej{p{blao vko{des skdana nkdal{lao zeskp/

1:/Lk`{a izaoh p{a vko{des$ S{xaz`e Paom{oh `ao S{zuape uaoh pkdab

nknjkzelao skhkoav laseb sauaoh$ `iziohao sknaohap$ `ia$ na{v{o napkze

lkva`a vko{des/

13/Lk`{a ajaoh$ Ga`du `ao Bko`u skzpa a`ell{ U{sze apas skpeav nipewase$ `ia

skzpa laseb sauaohoua lkva`a vko{des/

10/S{zua @azna uaoh skdad{ nknjkzelao sknaohap$ `iziohao `ao `ia lkva`a

vko{des/

1;/Pknao.pknao `e VP/ SGE Nk`ao `ao VP/ Sapzea Dkp`a uaoh pkdab nknipewase$

nknjkze sknaohap `ao vkzbapeao$ skzpa nknjaop{ nkngasedepase vkzidkbao

`apa skdana nkdal{lao zeskp/

17/Sabajap.sabajapl{ `e Gal{dpas Klioine [oewkzsepas S{napkza [paza

lb{s{soua aohlapao :667/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

Albez lapa lkva`a Addab SXP m{ha lepa jkzskzab `eze$ skniha lepa skdanap

`e `{oea `ao albezap/

Nk`ao$ :8 M{oe :665

Vko{des$

@eao Bazpape

OEN = 676;::170

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

AJSPZAL

Vkz{sabaao `adan nkomadaolao alpewepasoua {op{l nkocavae p{m{ao uaoh

pkdab `ehazeslao baz{s nkdal{lao vkohko`adeao/ Vkohko`adeao uaoh `epkzavlao

baz{s nknjkze naogaap$ `adan bad eoe nanv{ nkoeohlaplao kgklpewepas skzpa

kgesekose ivkzase/ Vkohko`adeao pkzskj{p m{ha jkzp{m{ao ahaz skhada sks{ap{oua

jkzmadao sks{ae `kohao skbaz{soua/ Vkohko`adeao `enals{` a`adab vkohko`adeao

eopkzo pkzba`av ve{paoh {saba/

Vkokdepeao `edal{lao `e laopiz VP/ SGE Nk`ao uaoh jkzadanap `e madaoH{o{oh Lzalapa{ Oi/ 112.112A `kohao nkohh{oalao {me l{adepapeg pkzba`av

l{kseiokz vkohko`adeao eopkzo ve{paoh {saba uaoh nkohac{ va`a lkzaohla lkzma

CISI va`a {os{z.{os{z vkohko`adeao eopkzo/ Based vkoh{meao nko{om{llao

jabxa `aze {os{z.{os{z vkohko`adeao eopkzo nko{z{p lkzaohla lkzma CISI$ {os{z

vkokop{ao zkseli `ao {os{z alpewepas vkohko`adeao l{zaoh kgklpeg$ sk`aohlao

{os{z deohl{ohao vkohko`adeao$ {os{z eogiznase `ao lin{oelase$ skzpa {os{z

vkohaxasao apa{ vknaopa{ao pkdab kgklpeg/

Lapa l{oce = vkohko`adeao eopkzo$ ve{paoh {saba/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

AJSPZACL

Cinvaous acpewepu pi zkacb pazhkp xbecb bawk jkko nazlk` xepb deoks

bawk pi `i ciopzid/ Pbk ciopzid bawk pi hewk jkokgep$ eo pbes cask cao envziwkkggkcpewkokss ao` adsi ivkzapeio kggecekocu/ Pbk ciopzid adsi aen pi pi jk

kwkzupbeoh xadl as acciz`eoh pi i{hbp pi/ Pbap es eopkzoad ciopzid pi acci{opzkckewajdk

/Pbk Zkskazcb `iok eo VP/ SGE Nk`ao xbecb es bawk a``zkss ap Md/ H{o{oh

Lzalapa{ Oi/ 112.112A ju {seoh pksp q{adepapewk pi eopkzoad ciopzid l{kseiokz ig

acci{op zkckewajdk xbecb zkdapk ap CISI gzankxizl ap eopkzoad ciopzid kdknkops/Zks{dp ig kraneoapeio eo`ecapk pbap gzin eopkzoad ciopzid kdknkops acciz`eoh pi

CISI gzankxizl$ kdknkop `kpkzneoapeio ig ciopzid acpewepu kdknkop ao` zesl dkss

kggkcpewk$ xbedk kowezionkopad kdknkop ig ciopzid$ eogiznapeio kdknkop ao`

cinn{oecapeios$ ao` adsi nioepizeoh kdknkop bawk es kggkcpewk/

Lkuxiz` = eopkzoad ciopzid$ acci{op zkckewajdk/

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@AGPAZ ESE

VKZOUAPAAO/ e

LAPA VKOHAOPAZ ee

AJSPZACL/ we

AJSPZAL// wee

@AGPAZ ESE// weee

@AGPAZ HANJAZ/ re

@AGPAZ PAJKD/ ree

@AGPAZ DANVEZAO/ reee

JAJ E VKO@AB[D[AO// 1

A/ Dapaz Jkdalaoh Nasadab/ 1

J/ Vkz{n{sao Nasadab 7

C/ P{m{ao `ao Naogaap Vkokdepeao/// 7

@/ Nkpi`k Vkokdepeao 7

K/ Lkzaohla Lioskvp{ad// 8

JAJ EE PEOMA[AO V[SPALA/ 5

A/ Ve{paoh [saba 5

1/ Vkohkzpeao Ve{paoh [saba// 5

:/ Al{opaose Ve{paoh [saba// 11

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

3/ Vkoedaeao Ve{paoh [saba/ 1:

J/ Lioskv Vkohko`adeao Eopkzo// 13

1/ Vkohkzpeao Vkohko`adeao Eopkzo/ 13

:/ Vzeosev @asaz Vkohko`adeao Eopkzo 1;

3/ P{m{ao Vkohko`adeao Eopkzo / 12

0/ Lkpkzjapasao Sespkn Vkohko`adeao Eopkzo :3

;/ [os{z.{os{z Vkohko`adeao Eopkzo Ni`kd CISI

pkzba`av Ve{paoh [saba/ :0

JAJ EEE NKPI@K VKOKDEPEAO/ 0:

A/ Mkoes Vkokdepeao// 0:

J/ Mkoes @apa/ 0:

C/ Pkloel Vkoh{nv{dao @apa 03

@/ Nkpi`k Vkohaoadesaao @apa/ 03

K/ Dilase `ao Ma`xad Vkokdepeao/ 00

JAJ EW BASED VKOKDEPEAO 0;

A/ @apa Vkokdepeao// 0;

1/ Hanjazao [n{n Vkz{sabaao/ 0;

a/ Skmazab seohlap vkz{sabaao 0;

j/ Spz{lp{z izhaoesase ao vknesabao p{has// 08

c/ Leokzma {saba pkzleoe/ 7;

:/ Vkohko`adeao Eopkzo apas Ve{paoh [saba va`a

VP/ SGE Nk`ao// 77

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J/ Aoadeses Based Vkokdepeao 87

JAJ W LKSENV[DAO @AO SAZAO// 21

A/ Lksenv{dao 21

J/ Sazao// 23

@AGPAZ V[SPALA/ 2;

DANVEZAO 28

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@AGPAZ PAJKD

Oiniz M{`{d Badanao

Pajkd 0/1 Sliz l{kseiokz Vkohko`adeao Eopkzo Ve{paoh [saba/ 85

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@AGPAZ DANVEZAO

Oiniz M{`{d Badanao

Danvezao 1 L{kseiokz Vkohko`adeao Eopkzo Ve{paoh [saba// 28

Danvezao : Bespizu Vknjauazao Ve{paoh [saba vkz @kjep{z 25

Danvezao 3 Spz{lp{z Izhaoesase VP/ SGE Nk`ao// 56

Danvezao 3 AZ Aheoh S{nnazu Ju Nkzl 51

Danvezao 0 Gizn Avdelase Vkznibioao Vknjeauaao// 5:

Danvezao ; S{zap Vkzeohapao Pkzalbez "SVP% 53

Danvezao 7 S{zap Vksaoao 50

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

JAJ E

VKO@AB[D[AO

A/ Dapaz Jkdalaoh NasadabP{m{ao {pana s{ap{ vkz{sabaao a`adab nkocavae daja uaoh nalsenad/

Daja uaoh nalsenad `avap `evkzidkb nkdad{e vkoeohlapao wid{nk vkom{adao/

Sknaleo peohhe wid{nk vkom{adao$ nala sknaleo jksaz v{da daja uaoh alao

`evkzidkb/ Vkom{adao nkz{valao {os{z {pana `adan nknvkzjksaz daja

`esanveoh {os{z.{os{z daeo skvkzpe vko`avapao skxa$ vko`avapao j{oha$ `ao

daeo skjahaeoua/

Jkzjahae caza uaoh `epknv{b idkb vebal naoamknko {op{l

nkoeohlaplao wid{nk vkom{adao/ N{dae `aze wazease vzi`{l$ vknjkzeao

ba`eab `ao vipiohao bazha$ sanvae `kohao vkom{adao skcaza lzk`ep/

Vkz{sabaao nkoua`aze jabxa vkzsaeohao uaoh saohap lkpap nkohbaz{slao

vkz{sabaao pkz{s jkzpabao `ao nanv{ nkohbasedlao daja/ Idkb lazkoa ep{

sknaleo `ezasalao vkopeohoua s{ap{ spzapkhe vknasazao uaoh `avap nknjaop{

vkz{sabaao {op{l pkz{s nknvkzpabaolao vaohsa vasazoua/ Spzapkhe uaoh

`eh{oalao vkz{sabaao {op{l nkoeohlaplao daja sadab sap{oua a`adab

vkom{adao lzk`ep/ Vkom{adao lzk`ep pe`al skhkza nkohbasedlao vkokzenaao

las$ pkpave nkoenj{dlao ve{paoh lkva`a lios{nko apa{ `eskj{p ve{paoh

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

{saba$ `ao jaz{dab lkn{`eao va`a baze map{b pknvioua$ pkzma`e adezao las

nas{l"casb eo gdix% uaoh jkzasad `aze vkoh{nv{dao ve{paoh pkzskj{p/

Ve{paoh {saba s{ap{ vkz{sabaao va`a {n{noua nkz{valao jaheao

pkzjksaz `aze alpewa daocaz skzpa jaheao pkzjksaz `aze pipad alpewa vkz{sabaao/

Idkb lazkoa ep{ vkohko`adeao eopkzo pkzba`av ve{paoh {saba eoe saohap vkopeoh

`epkzavlao/ Lkc{zaohao `adan s{ap{ seld{s lkzma saohap skzeoh pkzma`e

skbeohha `avap nkz{helao vkz{sabaao/ Lkc{zaohao uaoh n{ohleo pkzma`e

va`a jaheao ve{paoh {saba a`adab pe`al nkocapap vknjauazao `aze `kjep{z `ao

nkohaopiohe {aohoua$ nko{o`a vkocapapao ve{paoh `kohao nkdal{lao casb

davveoh$ nkdal{lao vknj{l{ao vads{ apas n{pase ve{paoh$ `ao daeo

skjahaeoua/ Vkohko`adeao eopkzo nkz{valao sadab sap{ caza uaoh `eh{oalao

`adan nkohaopesevase lkc{zaohao/ Vkohko`adeao eopkzo vkz{sabaao

nkz{valao s{ap{ zkocaoa izhaoesase `ao nkpi`k jesoes uaoh `eh{oalao {op{l

nkoeohlaplao kgklpewepas `ao kgesekose$ nkomaha askp$ nknjkzelao eogiznase

uaoh al{zap$ nko`izioh `evap{beoua lkjemalao naoamknko uaoh pkdab

`epkpavlao/

VP/ SGE a`adab Ja`ao [saba Nedel Sxaspa uaoh jkzhkzal `adan

je`aoh vknjeauaao zksne skvk`a nipiz nkzkl S{}{le/ VP/ SGE nknedele

sknjedao laopiz cajaoh uaoh pkzskjaz `exedauab S{napkza Jaheao [paza

"S[NJAH[P%/ VP/ SGE Nk`ao nkz{valao sadab sap{ laopiz cajaoh uaoh

a`a `e S{napkza Jaheao [paza "S[NJAH[P%/ VP/ SGE Nk`ao jkzlaopiz `e

madao H{o{oh Lzalapa{ Oi/112.112A Nk`ao/ Xedauab lkzmaoua nkdev{pe lipa

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

Nk`ao `ao sklepazoua/ Alpewepas {saba VP/ SGE Nk`ao a`adab nkdal{lao

lkheapao vknjeauaao skvk`a nipiz nkzkl S{}{le/ @adan bad eoe$ vkom{adao

vkz{sabaao a`adab vknjkzeao lzk`ep$ skbeohha VP/ SGE Nk`ao nknedele

ve{paoh {saba uaoh m{ndaboua jksaz/ Idkb lazkoa ep{$ lkj{p{bao alao

vkohko`adeao eopkzo pkzba`av ve{paoh {saba vkz{sabaao nkz{valao bad uaoh

xamej lazkoa ve{paoh {saba nkoma`e {zap oa`e jahe vkz{sabaao eoe/

Vkoh{nv{dao ve{paoh {saba va`a VP/ SGE Nk`ao `avap `edal{lao

nkdad{e pkddkz$ AZI$ CNI$ @CS$ `ao A)Z A`neo/

1/ PkddkzLios{nko `apaoh lk laopiz$ skdaom{poua nknjauaz aohs{zao lk jaheao

pkddkz`kohao nknjaxa lazp{ aohs{zao/ Pkddkzdad{ nkoueavlao l{epaose

vknjauazao skcaza linv{pkzesase jkz`asazlao oiniz liopzal uaoh

pkz`avap va`a lazp{ aohs{zao pkzskj{p/

:/ AZI

AZI "Acci{op Zkdapeiosbev Iggeckz% apa{ ciddkcpiznkdal{lao vkoahebao

`kohao nko`apaohe z{nab lios{nko/ Vkoahebao `edal{lao {op{l

lios{nko uaoh pkdab map{b pknvi$ oan{o a`a m{ha lios{nko uaoh

nknaoh skpeav j{daooua nknjauaz nkdad{e AZI/ Skpkdab nkokzena

{aoh `aze lios{nko$ AZI nkoukzablao dknjaz l{epaose xazoa v{peb

lkva`a lios{nko$ skdaom{poua dknjaz xazoa nkzab `ao xazoa l{oeoh

`eskzablao lk jaheao lk{aohao `ao jaheao ve{paoh/

3/ CNI

7/31/2019 ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

18/97

@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

CNI "Czk`ep Nazlkpeoh Iggeckz% apa{ s{zwkuiz `avap nkdal{lao

vkoahebao avajeda lios{nko jkd{n nknjauaz aohs{zao vkzpana uaoh

pkdab map{b pknvi/

0/ @CS

@CS "@kadkz Ci{opkz Skzwecks% a`adab lasez uaoh `epknvaplao `e naeo

`kadkz/ @esanveoh jkzp{has nkokzena aohs{zao$ @CS m{ha

nknvkzlkoadlao vzi`{l S{}{le `ao eogiznase daeo uaoh `ej{p{blao

lios{nko/ Skpkdab nkokzena {aoh `aze lios{nko$ @CS nkoukzablao

l{epaose dknjaz v{peb lkva`a lios{nko$ skdaom{poua va`a sizk baze$

l{epaose dknjaz nkzab `ao l{oeoh `el{nv{dlao `ao `ej{ap zklavep{dase

uaoh lkn{`eao `evecl.{v idkb AZI lk cajaoh/

;/ A)Z a`neoLios{nko `avap nknjauaz aohs{zao lkva`a A)Z A`neo avajeda man las

pkdab p{p{v$ uaep{ va`a man 17/66 s/`/ 18/66 XEJ/ L{epaose uaoh `ejkzelao

lkva`a lios{nko sana `kohao l{epaose uaoh `elkd{azlao pkddkz/

@aze lkdena pepel vknjauazao "vieop ig vaunkop% pkzskj{p$ uaoh vadeoh

zaxao pkzma`e lkc{zaohao a`adab CNI$ AZI$ `ao @CS/ Vkoahebao uaoh

`edal{lao idkb CNI lkva`a lios{nko {op{l aohs{zao vkzpana saohap

n{ohleo `edal{lao vkouenvaohao/ Vkouenvaohao pkzskj{p jkz{va casb

davveoh/ Skjkd{n paohhad map{b pknvi$ CNI pkdab nkdal{lao vkoahebao/

[aoh uaoh `epkzena `aze lios{nko `elaopiohe/ Jeasaoua vkz{sabaao

nknjkze pkohhaoh xalp{ 16 baze jahe lios{nko skpkdab 36 baze saap

7/31/2019 ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

19/97

@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

pkzma`eoua vkoukzabao skvk`a nipiz/ Ma`e$ skdana 16 baze {aoh pkzskj{p

`enaogaaplao idkb CNI skjkd{n `eskzablao lkva`a pkddkz/

AZI nkdal{lao vkoahebao va`a lios{nko uaoh pkdab map{b pknvi

na{v{o lios{nko pkpavoua/ Lios{nko pkpav uaoh skpeav j{dao nknjauaz

lkva`a AZI `avap nkoenj{dlao vkouenvaohao$ ualoe jkz{va casb davveoh/

[aoh uaoh pkdab `epkzena `aze lios{nko `elaopiohe/ [aoh pkzskj{p

`eskzablao lkva`a pkddkz va`a saap map{b pknvi/ Vkouenvaohao uaoh

`edal{lao idkb @CS m{ha sana `kohao vkouenvaohao uaoh `edal{lao idkb

AZI/

Lkc{zaohao uaoh n{ohleo `edal{lao nkdad{e lkpehavieop ig vaunkop

`e apas a`adab nkdad{e vkocapapao vads{ va`a dknjaz l{epaose$ ualoe `apa

l{epaose uaoh `ejkzelao lkva`a lios{nko pe`al sana `kohao zaohlav

l{epaose xazoa nkzab `ao l{oeoh uaoh `eskzablao lkva`a jaheao ve{paoh `ao

jaheao lk{aohao/ Avajeda lkc{zaohao eoe pkz{s nkokz{s `edal{lao$ nala

alao s{dep jahe naseoh.naseoh vkzsioed {op{l nkoheohap paohhad map{b pknvi

skpeav lios{nko$ uaoh va`a albezoua nkoukjajlao nkoeohlapoua m{ndab

ve{paoh pal pkzpaheb/

Vkokdepeao vko`ab{d{ao uaoh `edal{lao idkb vko{des$ pkz`avap

skm{ndab ve{paoh {saba uaoh s{`ab nkdkxape paohhad map{b pknvi pkpave

jkd{n `ed{oase idkb lios{nko/ Bad eoe alao nkoukjajlao lkz{heao va`a

vkz{sabaao `ao m{ha nknvkohaz{be lkdaohs{ohao be`{v vkz{sabaao/ @aze

{zaeao `e apas$ vko{des pkzpazel {op{l nkokdepe dkjeb ma{b h{oa nkohkpab{e

jahaenaoa skjkoazoua vkohko`adeao eopkzo ve{paoh {saba va`a VP/ SGE

7/31/2019 ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

20/97

@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

Nk`ao$ skbeohha vko{des pkzpazel {op{l nkohaohlap skj{ab slzevse `kohao

m{`{d Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba va`a VP/ SGE Nk`ao/

J/ Vkz{n{sao NasadabVko{des nkz{n{slao ava uaoh nkoma`e vkznasadabao `adan vkokdepeao

eoe$ uaep{ Avalab vkohko`adeao eopkzo ve{paoh {saba va`a VP/ SGE Nk`ao

s{`ab kgklpeg9

C/ P{m{ao VkokdepeaoVkokdepeao eoe `edal{lao `kohao p{m{ao {op{l nkohkpab{e avalab

vkohko`adeao eopkzo ve{paoh {saba va`a VP/ SGE Nk`ao s{`ab kgklpeg/

@/ Naogaap VkokdepeaoVkokdepeao eoe `ebazavlao `avap jkznaogaap jahe vko{des$ vkz{sabaao$

`ao vebal daeo/

1/ Jahe vko{des$ {op{l nkoanjab edn{ vkohkpab{ao `ao xaxasao uaoh

jkzlaepao `kohao vkohko`adeao eopkzo pkzba`av ve{paoh {saba/

:/ Jahe vkz{sabaao$ skjahae jabao eogiznase jahe vebal naoamknko

nkohkoae vkohko`adeao eopkzo pkzba`av ve{paoh {saba/

7/31/2019 ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

21/97

@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

3/ Jahe vebal daeo$ nknjkzelao s{njaohao xaxasao pkzba`av vkokdepeao

al{opaose uaoh jkzb{j{ohao `kohao vkohko`adeao eopkzo pkzba`av ve{paoh

{saba/

K/ Lkzaohla Lioskvp{adLkzaohla lioskvp{ad vkokdepeao `ehanjazlao `e jaxab eoe/

Hanjaz 1/1

Lkzaohla Lioskvp{ad

Alpewepas VP/ SGE Nk`ao a`adab vknjeauaao skvk`a nipiz uaoh

nkoukjajlao m{ndab ve{paoh {saba uaoh peohhe/ Ve{paoh {saba pkzskj{p baz{s

jkzmadao daocaz$ `adan bad eoe `avap `epaheb sks{ae `kohao maohla xalp{oua$

VP/ SGE Nk`ao

Ve{paoh [saba

Vkohko`adeao Eopkzo =

1/ deohl{ohao vkohko`adeao:/

vkokop{ao zkseli

3/ alpewepas vkohko`adeao0/ eogiznase `ao lin{oelase;/ Vkohaxasao apa{ vknaopa{ao

7/31/2019 ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

22/97

@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

nala baz{s `elkdida `kohao jael/ Lkzaohla lioskvp{ad `e apas

nkohhanjazlao jabxa vkohkdidaao ve{paoh {saba `edal{lao nkdad{e

vkohko`adeao eopkzo apas ve{paoh {saba `kohao nkohac{ va`a ni`kd CISI$

skbeohha `ebazavlao `kohao a`aoua vkohko`adeao eopkzo alao nkoeohlaplao

leokzma alpewepas vkz{sabaao/

JAJ EE

PEOMA[AO V[SPALA

J/ Ve{paoh [saba1/ Vkohkzpeao Ve{paoh [saba

Ve{paoh {saba "acci{op zkckewajdk% penj{d alejap a`aoua

vkom{adao lzk`ep/ Skjaheao jksaz vkz{sabaao nkom{ad skcaza lzk`ep

ahaz `avap nkom{ad dkjeb jaoual vzi`{l apa{ masa/ Espedab ve{paoh

nkdev{pe skn{a ldaen `adan jkop{l {aoh pkzba`av kopepas daeooua$

pkznas{l eo`ewe`{$ vkz{sabaao apa{ izhaoesase daeooua/

Nko{z{p N{dua`e ":66: = 28% ve{paoh nkz{valao ldaen

lkva`a vebal daeo apas {aoh$ jazaoh$ apa{ masa uaoh `avap `epkzena

`adan maohla xalp{ sap{ pab{o$ apa{ `adan sap{ seld{s lkheapao

vkz{sabaao/ Ve{paoh {n{noua `esamelao `e okzaca `adan `{a

lkdinvil$ ve{paoh {saba$ `ao ve{paoh oio {saba/ Nko{z{p Sli{sko

7/31/2019 ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

23/97

@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

":660 = 085% skcaza {n{n$ espedab ve{paoh `avap `epkzavlao lk skn{a

ldaen apas {aoh$ jazaoh$ `ao masa$ alao pkpave {op{l p{m{ao al{opaose

espedab pkzskj{p skcaza {n{n `eh{oalao `adan deohl{v uaoh dkjeb

sknvep {op{l nkohhanjazlao ldaen uaoh `ebazavlao alao skdksae

`kohao epkzenaoua {aoh p{oae "las%/

Ve{paoh {saba {n{noua a`adab lapkhize uaoh vadeoh sehoegelao

`aze ve{paoh$ `ao nkz{valao based `aze alpewepas oiznad vkz{sabaaoapa{ kopepas$ uaep{ vkom{adao jazaoh apa{ masa skcaza lzk`ep lkva`a

vkdaohhao/ Ve{paoh {saba `avap `evkzl{ap `kohao maome vknjauazao

pkzp{des skcaza giznad `ao `eldasegelaselao skjahae xkskd paheb "oipks

zkckewajdk%/ Ve{paoh {saba {n{noua nkz{valao m{ndab uaoh

napkzead `e okzaca jeda `ejao`eohlao `kohao ve{paoh oio {saba/

Ve{paoh oio {saba penj{d `aze pzaosalse skdaeo vkom{adao jazaoh

`ao masa lkva`a vebal d{az$ skvkzpe nesadoua ve{paoh lkva`a

lazuaxao$ ve{paoh vkom{adao saban$ ve{paoh ldaen as{zaose$ ve{paoh

vkohknjadeao vamal$ ve{paoh `ewe`ko `ao j{oha/ Ve{paoh oio {saba

jeasaoua `esamelao `e okzaca skcaza pkzvesab/ Mela ve{paoh oio {saba

pkzskj{p `ebazavlao alao pkzpaheb `adan sap{ pab{o$ nala ve{paoh eoe

`eldasegelaselao skjahae alpewa daocaz/ Mela vkoahebaooua dkjeb `aze

sap{ pab{o$ nala ve{paoh eoe `eldasegelaselao skjahae alpewa pe`al

daocaz `ao `edavizlao `e jaxab m{`{dEowkspase/

Vkouameao ve{paoh `e okzaca nko{z{p N{dua`e ":66: = 22%

a/ Ve{paoh {saba baz{s `esamelao `e okzaca skjksaz m{ndab

uaoh `evkzlezalao `avap `epaheb `aze `kjep{z va`a paohhad

7/31/2019 ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

24/97

@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

okzaca/ Ve{paoh {saba `esamelao `e okzaca `adan m{ndab

jz{pi `el{zaohe `kohao palsezao lkz{heao pe`al pkzpaheboua

ve{paoh/j/ Mela vkz{sabaao pe`al nknjkop{l ca`aohao lkz{heao

ve{paoh {saba$ baz{s `ecaop{nlao vkoh{ohlavaooua `e

okzaca jabxa sad`i ve{paoh {saba pkzskj{p a`adab m{ndabjkzseb "okppi%/

c/ Mela ve{paoh {saba jkzsad`i napkzead va`a paohhad okzaca$baz{s `esamelao zeoceaooua `e okzaca/

`/ Ve{paoh {saba uaoh jkzsad`i lzk`ep "pkz`avap `e `adanlazp{ ve{paoh% va`a paohhad okzaca baz{s `esamelao `adan

lkdinvil {paoh daocaz/k/ Mela m{ndaboua napkzead$ ve{paoh oio {saba baz{s

`esamelao pkzvesab `aze ve{paoh {saba/:/ Al{opaose Ve{paoh [saba

Pzaosalse uaoh nknkohaz{be ve{paoh {saba nkz{valao jaheao

`aze seld{s vko`avapao/ Seld{s vko`avapao pkzskj{p a`adab pzaosalse

vkom{adao lzk`ep jazaoh `ao masa lkva`a vkdaohhao$ pzaosalse zkp{z

vkom{adao$ pzaosalse vkokzenaao las `aze `kjep{z$ `ao pzaosalse

vkohbav{sao ve{paoh/ Pzaosalse.pzaosalse pkzskj{p `ecapap lk `adan

m{zoad skjahae jkzel{p/

a/ Pzaosalse vkom{adao lzk`ep jazaoh `ao masa lkva`a vkdaohhao/

M{zoad {op{l nkocapap pzaosalse eoe a`adab=

Ve{paoh {saba rrr

Vkom{adao ) vko`avapao masa rrr

j/ Pzaosalse zkp{z vkom{adao/ M{zoad {op{l nkocapap pzaosalse eoe

a`adab=

Zkp{z vkom{adao `ao vkoh{zaohao bazha rrr

Ve{paoh {saba rrr

7/31/2019 ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

25/97

@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

c/ Pzaosalse vkokzenaao las `aze `kjep{z/ M{zoad {op{l nkocapap

pzaosalse eoe a`adab=

Las rrr

Ve{paoh {saba rrr

`/ Pzaosalse vkohbav{sao ve{paoh/ M{zoad {op{l nkocapap pzaosalse

eoe a`adab=

Ca`aohao lkz{heao ve{paoh rrr

Ve{paoh {saba rrr

3/ Vkoedaeao Ve{paoh [saba

Skcaza pkize$ skn{a ve{paoh `eoedae `adan m{ndab uaoh nkxalede

oedae sklazaoh `aze vkzlezaao vkokzenaao las `e nasa nko`apaoh/ Idkb

lazkoa ve{paoh {saba jkzmaohla vko`kl$ jeasaoua `epaheb `adan 36

beohha 56 baze$ j{ohaoua alao zkdapeg dkjeb lkced `aze m{ndab

ve{paohoua/ Skjahae haope `aze vkoedaeao ve{paoh {saba va`a oedae

sklazaoh uaoh `e`esliopilao$ ve{paoh `edavizlao skjahae oedae zkadesase

jkzseb "okp zkade}ajdk wad{k%$ uaep{ oedae las uaoh `ebazavlao/ Bad eoe

jkzazpe jabxa ve{paoh {saba baz{s `ecapap skjahae m{ndab jkzseb `aze

kspenase ve{paoh pal pkzpaheb `ao vipiohao `ahaoh/ P{m{aooua a`adab

{op{l nkdavizlao ve{paoh skm{ndab ldaen `aze vkdaohhao uaoh jkoaz.

jkoaz `evkzlezalao `avap `epkzena skcaza p{oae/

Nko{z{p Zkkwks ":661 = 3:8%

Pkz`avap `{a nkpi`k al{opaose {op{l nkocapap ve{paoh uaoh

`evkzlezalaoo pe`al alao pkzpaheb/ Nkpi`k vkouesebao "addixaocknkpbi`% nknj{ap al{o jkjao ve{paoh pal pkzpaheb `en{la

skjkd{n ve{paoh pkzskj{p `ebav{s/ Vzisk`{z daeo uaoh `eoanalao

7/31/2019 ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

26/97

@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

`kohao nkpi`k vkohbav{sao daohs{oh "`ezkcp xzepk ig nkpbi`%$

nkohal{e jkjao baoua va`a saap ve{paoh `eaohhav jkoaz.jkoaz

pe`al `avap `epaheb dahe/

C/ Lioskv Vkohko`adeao Eopkzo1/ Vkohkzpeao Vkohko`adeao Eopkzo

Vkohko`adeao eopkzo nkz{valao lkheapao uaoh saohap vkopeoh

sklade `adan vkocavaeao p{m{ao {saba/ @kneleao v{da `{oea {saba

nknv{ouae vkzbapeao uaoh naleo nkoeohlap pkzba`av vkohko`adeao

eopkzo/ Saxukzs ":66; = ;2% nko`kgkoeselao vkohko`adeao eopkzo

s{ap{ vzisks uaoh `evkohaz{be idkb alpewepas `kxao linesazes$

naoamknko apa{ vkhaxae daeooua uaoh `e`ksaeo {op{l nknjkzelao

lkualeoao uaoh xamaz pkopaoh vkocavaeao peha hidiohao p{m{ao jkzel{p

eoe = a/ lkbao`adao vkdavizao lk{aohao$ j/ kgklpewepas `ao kgksekose

ivkzase$ c/ lkvap{bao pkzba`av b{l{n `ao vkzap{zao uaoh jkzdal{ /

Nko{z{p Saxukzs ":66; = ;8%

Liopzid eopkzoad jkzese zkocaoa izhaoesase `ao skn{a nkpi`k uaoh

pkzliiz`eoase `ao vkoh{l{zao.vkoh{l{zao uaoh `epkzavlao

`evkz{sabaao {op{l nkohanaolao alpewa$ nknkzelsa al{zase `ao

lkbao`adao `apa al{opaose$ nkoeohlaplao kgesekose ivkzaseioad$

`ao nko`izioh lkpaapao pkzba`av lkjemalao naoamkzead uaoh pkdab

`epkpavlao/ @kgkoese eoe n{ohleo dkjeb d{as `azeva`a vkohkzpeaouaoh la`aoh.la`aoh `eskj{plao {op{l espedab.espedab pkzskj{p/

Ma`e$ sespkn liopzid eopkzoad nkdanva{e bad.bad pkzskj{p uaoh

skcaza daohs{oh pkzlaep `kohao g{ohse `kvazpknko al{opaose `ao

lk{aohao/

Pbk Eospep{pk ig Eopkzoad A{`epizs "EEA% "Saouipi$ :668 = :08%

Pbk appep{`k ao` acpeios ig naoahknkop ao` pbk jiaz` zkhaz`eoh

pbk sehoegecaock ig ciopzid xepbeo pbk izhaoe}apeio/ Pbk ciopzid

kowezionkop vziwe`ks pbk `escevdeok ao` spz{cp{zk giz pbk

acbekwknkop ig pbk vzenazu ijmkcpewks ig pbk suspkn ig eopkzoad

7/31/2019 ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

27/97

@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

ciopzid/ Pbk ciopzid kowezionkop eocd{`ks pbk giddixeoh kdknkops

= eopkhzepu ao` kpbecad wad{ks$ naoahknkops vbedisivbu ao`

ivkzapeoh spudk$ izhaoe}apeioad spz{cp{zk$ assehonkop ig a{pbizepuao` zksviosejedepu$ b{nao zksi{zcks videceks ao` vzacpecks$ ao`

cinvkpkock ig vkzsiookd/

Nko{z{p N{dua`e ":661 = 178% sespkn vkohko`adeao eopkzo

nkdev{pe spz{lp{z izhaoesase$ nkpi`k `ao {l{zao.{l{zao uaoh

`eliiz`eoaselao {op{l nkomaha lklauaao izhaoesase$ nkohkckl

lkpkdepeao `ao lkbao`adao `apa al{opaose$ nko`izioh kgesekose `ao

nko`izioh `evap{beoua lkjemalao naoamknko/ Sespkn vkohko`adeao

eopkzo va`a balklapoua a`adab s{ap{ nklaoesnk uaoh `e`ksaeo {op{l

nkomaha "vzkwkopeg%$ nko`kpklse "`kpkcpeg%$ `ao nknjkzelao

nklaoesnk vknjkp{dao "cizzkcpeg% pkzba`av vipkose pkzma`eoua

lksadabao "lklkdez{ao$ lkdadaeao$ kzziz% na{v{o vkouadabh{oaao

"lkc{zaohao$gza{`%/

Vkohko`adeao eopkzo `avap `ejk`alao `adan jkzjahae skhe

vao`aoh/ Nko{z{p Saouipi ":668 = :;6%

a/ Vzkwkopeg ciopzids$ uaep{ vkohko`adeao eopkzo uaoh `ezaocaoh`kohao nals{` {op{l nkoh{zaohe lkn{ohleoao pkzma`e

lksadabao `ao vkouadabh{oaao/ Ciopib mkoes vkohko`adeao

eoe eadab `ksaeo gizn{dez uaoh jael$ epkn.oua dkohlav$ n{`ab

`eese$ skzpa {skz pzaeoeoh apa{ vkdapebao lkva`a izaoh.izaohuaoh jkzlaepao `kohao eov{p sespkn$ skbeohha nkzkla pe`al

nkdal{lao lksadabao/

j/ @kpkcpeio ciopzid$ a`adab vkohko`adeao uaoh `e`ksaeo `kohaop{m{ao ahaz avajeda `apa `ezklan ) `eliowkzse `aze nk`ea

s{njkz {op{l `epzaosgkz lk sespkn linv{pkz `avap `e`kpklse

jeda pkzma`e lksadabao "nals{`oua pe`al sks{ae `kohao lzepkzea

uaoh `epkpavlao%/ Ciopib mkoes vkohko`adeao eoe a`adab

nesadoua mela sksizaoh nkohanjed {aoh `e APN$ nala

skbaz{soua vzihzan linv{pkz nko`kpklse mela `aoa pe`alc{l{v$ apa{ sad`i neoen{n pe`al nkoc{l{ve$ apa{ nkdkjebe

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

m{ndab nalsenad uaoh `eemeolao {op{l vkohanjedao peav

bazeoua/

c/ Cizzkcpewk ciopzid$ eadab vkohko`adeao uaoh segapoua melapkz`avap `apa uaoh skjkoazoua kzziz pkpave pe`al pkz`kpklseidkb `kpkcpeio ciopzid$ apa{ `apa uaoh kzziz uaoh pkz`kpklse

idkb vzihzan wade`ase$ baz{s a`a vzisk`{z uaoh mkdas pkopaohjahaenaoa nkdal{lao vknjkp{dao pkzba`av `apa uaoh sadab

`kohao nals{` {op{l nkoh{zaohe lkn{ohleoao lkz{heaolada{ lksadabao ) vkouadabh{oaao pkzskj{p s{`ab jkoaz.jkoaz

pkzma`e/

:/ Vzeosev @asaz Vkohko`adeao Eopkzo

A`a jkjkzava as{nse `asaz uaoh vkzd{ `evabane nkohkoae

vkohko`adeao eopkzo jahe s{ap{ kopepas izhaoesase apa{ vkz{sabaao/

Nko{z{p Saouipi ":668 = :;7%

a/ Sespkn vkohko`adeao eopkzo nkz{valao naoahknkopzksviosejedepu/ Jabxa sks{ohh{boua uaoh vadeoh

jkzlkvkopeohao pkzba`av sespkn vkohko`adeao eopkzo s{ap{kopepas izhaoesase ) vkz{sabaao a`adab naoamknko "dkjeb

pkhasoua dahe eadab piv naoahknkop) `ezklse%$ lazkoa `kohao

sespkn vkohko`adeao eopkzo uaoh jael ep{dab piv naoahknkop

`avap nkohbazavlao lkjemalaooua `evap{be$ alpewa apa{ bazpa

vkz{sabaao `edeo`{ohe$ `ao vkoukdkohhazaao vkocapapao

jkzmadao jael/

j/ Piv naoahknkop jkzpaohh{ohmaxaj nkou{s{so sespknvkohko`adeao eopkzo$ pkop{ sama `edalsaoalao idkb vaza

spagoua/ @adan vkou{s{soao pkan uaoh alao `ep{haslao

{op{l nkzaocaoh sespkn vkohko`adeao eopkzo$ baz{s `evedeb

aohhipaoua `aze vaza abde ) linvkpko$ pkznas{l uaohjkzlaepao `kohao pkloidihe eogiznase "nkoheohap va`a saap

eoe sespkn da}enoua `e`ksaeo `kohao jkzjases pkloidihe

eogiznase%/c/ Sespkn vkohko`adeao eopkzo skbaz{soua jkzsegap hkokzec$

nko`asaz$ `ao `avap `epkzavlao va`a peav vkz{sabaao va`a{n{noua "pe`al jidkb mela baoua jkzdal{ {op{l s{ap{

vkz{sabaao pkzpkop{ sama$ nkdaeolao baz{s a`a bad.bad uaohjzsegap `asaz uaoh jkzdal{ {n{n%/

`/ Segap sespkn vkohko`adeao eopkzo a`adab zkasioajdkass{zaock$ azpeoua peohlap zaocaohao uaoh lepa `ksaeo a`adab

uaoh vadeoh ivpenad/ Sespkn vkohko`adeao uaoh vadeoh jael

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

eadab j{lao uaoh vadeoh nalsenad$ avadahe baz{s

`evkzpenjaohlao lkskenjaohao cisp jkokgep.oua/

k/ Sespkn vkohko`adeao eopkzo nknv{ouae lkpkzjapasao.lkpkzjapasao apa{ ciospzaeops$ nesadoua a`adab skjael.jaeloua liopzid pkpave lada{ vaza vkhaxae uaoh

nkdalsaoalaooua pe`al calav$ apa{ lid{se$ nala p{m{aovkohko`adeao ep{ n{ohleo pe`al pkzcavae/

g/ Sespkn vkohko`adeao eopkzo baz{s skdad{ `ao pkz{s nkokz{s`ekwad{ase$ `evkzjaele$ `esks{aelao `kohao vkzlknjaohao

lio`ese `ao pkloidihe/

Nko{z{p Adweo ":661 = :56%

Pkz`avap knvap lioskv `asaz uaoh nko`asaze pkdaab apas spz{lp{z

vkohko`adeao eopkzo `ao vkokpavao zkseli vkohko`adeao$

`eaopazaoua paohh{oh maxaj naoamknko$ lkvaspeao uaoh xamaz$

lkpkzjapasao uaoh nkdklap "eobkzko% `ao nkpi`k vkohidabao `apa/

a/ Paohh{oh maxaj naoamknkoNaoamknko$ `ao j{lao a{`epiz uaoh baz{s nkou{s{o `ao

nknioepiz spz{lp{z vkohko`adeao eopkzooua/ Lioskv eoe

sks{ae `kohao lkpkop{ao uaoh nkouapalao jabxa

naoamknko$ `ao j{lao a{`epiz uaoh jkzpaohh{ohmaxaj

`adan nkou{s{o davizao lk{aohao sks{ae `kohao vzeoseval{opaose uaoh jkzdal{/

j/ Lkvaspeao uaoh xamazS{ap{ vkz{sabaao baz{s nkoh{sabalao spz{lp{z vkohko`adeao

eopkzo uaoh nknjkzelao lkvaspeao uaoh xamaz pkpave j{lao

n{pdal$ jabxa davizao lk{aohaooua pkdab `esamelao `kohao

xamaz/ Spz{lp{z vkohko`adeao eopkzo `es{s{o idkb naoamknko

skpkdab nknvkzpenjaohlao jael jeaua na{v{o naogaap

vkohko`adeao pkzskj{p/ Skzeoh lade$ naoamknko kohhao {op{l

nkokzavlao sespkn uaoh e`kad lazkoa n{ohleo jeauaoua

pkzdad{ peohhe/ Skjahae ciopib$ a{`epiz pe`al skdaualoua

nkohbazavlao naoamknko `aze vkz{sabaao lkced {op{lnknvklkzmalao jkjkzava vkzsioed panjabao va`a jaheao

al{opaose jeda baoua {op{l vkzjaelao lkced sama va`a

vkouk`eaao `apa al{opaose uaoh dkjeb pkzbao`adlao/A`aladaoua$ ma{b dkjeb n{zab mela a{`epiz nkoukdkohhazalao

vknkzelsaao uaoh dkjeb d{as `aze va`a baz{s nkohkd{azlaojeaua vkohko`adeao eopkzo uaoh peohhe/

c/ Lkpkzjapasao uaoh nkdklap "eobkzko%Sz{lp{z vkohko`adeao eopkzo pe`al `avap `eaohhav skvko{boua

kgklpeg$ nkslev{o pkdab `ezaocaoh `ao `es{s{o `kohao skjael.jaeloua/ Jablao$ nkslev{o sespkn uaoh e`kad pkdab

`ezaocaoh$ lkjkzbasedaooua pkpav jkzhaop{oh va`a

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

linvkpkose `ao lkbao`adao idkb vkdalsaoaoua/ Skjahae

ciopib$ nesadlao vzisk`{z vkohbep{ohao vkzsk`eaao pkdab

`es{s{o `kohao sklsana `ao `ej{p{blao `{a izaoh lazuaxaouaoh baz{s nkohbep{oh skcaza pkzvesab/ Avajeda lk`{alazuaxao uaoh jkzp{has pe`al nknabane vkp{om{l.vkp{om{l

uaoh nkzkla pkzena apa{ lk`{aoua jklkzma ckzijib$vkohbep{ohao vkzsk`eaao ep{ v{o cko`kz{oh pe`al jkoaz/

Jablao avajeda based vkohbep{ohao ep{ jkoaz$ naoamknkon{ohleo nkohajaelao vzisk`{zoua `ao nknkzeopablao

lazuaxaooua {op{l nkoaellao m{ndab vkzbep{ohao jazaoh.jazaoh uaoh pkdab `ej{ap$ {op{l nkoaellao daja uaoh

`edavizlao/ Sana badoua jeda lazuaxao uaoh jkzsaohl{pao$n{ohleo `kohao skohama nkoaellao m{ndab vkzbep{ohaooua

{op{l nko{p{ve vkoc{zeao jazaoh.jazaoh pkzskj{p idkb sadabskizaoh apa{ lk`{aoua/ Eoedab uaoh `eskj{p vkzskliohlidao

"cidd{seio%/ Lazkoa lkpkzjapasao uaoh nkdklap va`a spz{lp{zvkohko`adeao pkzskj{p `ao lazkoa a{`epiz pe`al `avap

nkohbazavlao lkvaspeao uaoh xamaz `aze lkkgklpegaooua$nala lkvkzcauaao pe al `avap skvko{boua `edkpallao va`a

jkjkzava peohlap zkseli vkohko`adeao/ Lazkoa ep{$ {op{l

nkzaocaoh spz{lp{z vkohko`adeao eopkzo uaoh kgklpeg$ a{`epiz

baz{s nknvkzidkb j{lpe a{`ep uaoh c{l{v `adan nkoh{me

vkohko`adeao eopkzo/ Skdad{ a`a lkn{ohleoao jabxa sespkn

vkohko`adeao pe`al `avap nkdacal skd{z{b lksadabao uaohnapkzead/

`/ Nkpi`k vkohidabao `apaLioskv vkohko`adeao eopkzo jkzdal{ sana `kohao sespkn

nao{ad na{v{o linv{pkzesase "K@V%/ Pkz`avap vkzjk`aao

jksaz aopaza sespkn nao{ad uaoh sk`kzbaoa jahe skj{ab

vkz{sabaao lkced `ao sespkn K@V uaoh saohap z{nep {op{l

vkz{sabaao eo`{spze jkzpazag eopkzoaseioad/ Nkslev{o

`kneleao$ p{m{ao vkohko`adeao eopkzo a`adab sana/

3/ P{m{ao Vkohko adeao Eopkzo

P{m{ao vkohko`adeao eopkzo nko{z{p CISI "Cinneppkk ig

Sviosizeoh Izhaoe}apeios% "Saouipi$ :668 = :;8%

a/ pi vziwe`k zkdeajdk `apa$ eocd{`k` =1% cinvdkpkokss= eov{p ) vzickss) i{pv{p:% acc{zacu= eov{p ) vzickss ) i{pv{p3% {oeq{kokss0%

zkasioajdkokss

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

;% kzzizs azk `kpkcpk`j/ pi koci{zahk a`bkzkock pi vzksczejk` acci{opeoh videceks$

eocd{`k` =1% penkdeokss= cavpezk` ) kopkz ) vzickss:% wad{apeio= cadc{dapeio$ s{nnazu$ kpc3% cdassegecapeio

c/ pi sagkh{az` asskps ao` zkciz`s$ eocd{`k` =1% pzaosacpeio a{pbize}k`:% `espzej{peio ig i{pv{p3% wade`epu$ oi oiowade` `apa vzickssk`0% skc{zepu ig `apa ao` zkciz`s

P{m{ao vkzpana `ezaocaohoua vkohko`adeao eopkzo `aze skhe

vao`aoh naoamknko eadab {op{l `avap `evkzidkboua `apa uaoh `avap

`evkzcaua$ uaep{ mela `apa dkohlav$ al{zap$ {oel$ zkasioajdk$ `ao

lksadabao.lksadabao `apa `e`kpklse/ P{m{ao jkzel{poua a`adab

`evap{beoua lkjemalao al{opaose$ uaoh alao `ecavae mela `apa `eidab

pkvap xalp{$ vkoedaeao$ ldasegelase `ao vesab japas xalp{ pkzma`eoua

pzaosalse al{opaose pkvap/ P{m{ao skdaom{poua eadab vkohanaoao askp$

uaep{ `kohao a`aoua ipizesase$ `espzej{se i{pv{p$ `apa wade``ao `eidab

skzpa `esenvao skcaza anao/

P{m{ao `ezaocaohoua sespkn vkohko`adeao eopkzo `aze laca

vao`aoh pkzleoe `ao uaoh s{`ab nkocal{v deohl{v uaoh dkjeb d{as

va`a balklapoua a`adab {op{l nkdeo`{ohe bazpa nedel vkz{sabaao$

nko`izioh lkckznapao `ao lkbao`adao `apa `ao vkdavizao al{opaose$

nkoeohlaplao kgklpewepas `ao kgesekose {saba$ skzpa nko`izioh

`epaapeoua lkjemalao naoamknko uaoh pkdab `ehazeslao `ao ap{zao.

ap{zao uaoh a`a/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

1% Vkocapapao$ vkohidabao `apa `ao vkouameao eogiznase uaoh `avap

`evkzcaua venveoao bko`aldab nknedele eogiznase uaoh jkoaz )

pkvap `adan zaohla nkdalsaoalao lkheapaooua/ Nkoheohap jabxa

jkzjahae mkoes eogiznase `eh{oalao {op{l jabao nkohanjed

lkv{p{sao saohap vkopeoh azpeoua$ lazkoa ep{ s{ap{ nklaoesnk

apa{ sespkn uaoh `avap nko`{l{oh vkouameao eogiznase uaoh

al{zap saohap `evkzd{lao idkb venveoao vkz{sabaao/

:% Nkohanaolao alpewa vkz{sabaao

Vkohanaoao apas jkzjahae bazpa jko`a pkznas{l capapao

vknj{l{ao ) gedk ) `apajask nkoma`e sknaleo vkopeoh `kohao

a`aoua linv{pkz/ @apa ) eogiznase uaoh jkhep{ jaoualoua uaoh

`esenvao `e `adan nk`ea linv{pkz skvkzpe nahokpec pavk$ `eslkp$

[SJ$ uaoh `avap `ez{sal avajeda pe`al `evkzbapelao

vkohanaoaooua/

3% Nkoeohlaplao kgklpewepas ao kgesekose ivkzaseioad

Vkohaxasao `adan s{ap{ izhaoesase nkz{valao adap {op{l

nkockhab vkouenvaohao p{m{ao ) zkocaoa izhaoesase$ nkockhab

vkohbanj{zao {saba$ nkohbeo`aze vknjizisao `adan skpeav skhe

`{oea {saba `ao nkoh{zaohe skpeav mkoes vkohh{oaao s{njkz.

s{njkz uaoh a`a skcaza pe`al kgeseko/

0% Nko`izioh vkdalsaoaao lkjemalao `ao vkzap{zao uaoh a`a

Venveoao nkou{s{o lkjemalao `ao vkzap{zao uaoh `avap

`eh{oalao {op{l nkocavae p{m{ao vkz{sabaao/ Sespkn

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

vkohko`adeao eopkzo jkzazpe nknjkzelao maneoao uaoh daual

jabxa lkskn{aoua ep{ pkdab `edalsaoalao idkb lazuaxao

vkz{sabaao/

P{m{ao vkohko`adeao eopkzo baz{s `evao`aoh `kohao laepaooua

`kohao izaoh ) eo`ewe`{ uaoh nkomadaolao sespkn vkohko`adeao

pkzskj{p/ Sespkn baz{s `ezaocaoh sk`kneleao z{va skbeohha vaza

vkhaxae `avap nkzasalaooua sko`eze `ao ualeo jabxa vkohko`adeao

eopkzo jkzp{m{ao nkoh{zaohe lks{depao.lks{depao `adan ivkzase

izhaoesase$ nkdeo`{ohe izhaoesase$ nkz{valao vkzsuazapao `adan

{vaua pkzcavaeoua p{m{ao$ `ao `kohao `kneleao nko`izioh

`evap{beoua lkjemalao naoamknko uaoh pkdab `ehazeslao/

Nko{z{p Saouipi ":668 = :;5%

S{ap{ vkohko`adeao eopkzo uaoh jael `adan vkz{sabaao alao

nknjkzelao lk{op{ohao saohap jkzazpe jahe vkz{sabaao ep{

sko`eze$ lazkoa =

"a% `avap nknvkzlkced lksadabao.lksadabao `adan vkouameao

`apa al{opaose$ skbeohha alao nkohbasedlao davizao uaoh

jkoaz

"j% nkdeo`{ohe apa{ nknjapase lkn{ohleoao pkzma`eoua

lkc{zaohao `ao vkohhkdavao.vkohhkdavao

"c% lkheapao izhaoesase alao `avap `edalsaoalao `kohao kgeseko

"`% nko`izioh `evap{beoua lkjemalao venveoao

"k% pe`al nknkzd{lao `kpaed a{`ep `adan jkop{l vkoh{meaos{jspaopeg apas jabao j{lpe ) `apa vkz{sabaao uaoh c{l{v

jksaz idkb al{opao v{jdel/

Mela sespkn vkohko`adeao eopkzo s{ap{ vkz{sabaao c{l{v jael

`ao a{`epiz c{l{v v{as `adan nkdal{lao pksp ig ciopzid$ nala

vkoh{meao s{jspaopeg `avap `edal{lao `kohao sklkced n{ohleo m{ndab

j{lpe ) `apa `aze s{ap{ pkloel sanvdeoh/ @kohao `kneleao lkheapao

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

a{`ep pe`al nknkzd{lao jeaua uaoh pkzdad{ jksaz/ P{m{ao `e`ksaeooua

sespkn vkohko`adeao eopkzo lb{s{s "apa{ panjabao% jahe sespkn

jkzjases linv{pkz a`adab {op{l nknjaop{ naoamknko `adan

nkocavae vkohko`adeao eopkzo nkoukd{z{b$ pkznas{l lkheapao nao{ad

`e `adanoua$ lkheapao `kohao adap nklaoes$ na{v{o uaoh pkzlaep

`kohao vknzisksao `apa jkzjases linv{pkz "pkloidihe eogiznase%/

Skjahae videcks$ vzacpecks$ ao` vzick`{zks uaoh knjk``k` `adan

skd{z{b j{seokss vzickss vkz{sabaao$ sespkn vkohko`adeao pkzskj{p

`emadaolao idkb `kxao linesazes$ naoamknko `ao vkzsioed daeo )

lazuaxao vkz{sabaao apa{ skd{z{b aohhipa s{ap{ izhaoesase$ `ao

`e`ksaeo {op{l nknjkzelao lkualeoao nkna`ae pkopaoh vkocavaeao

p{m{ao.p{m{ao e apas/

Jkzjahae mkoes pzaosalse `adan sespkn eogiznase al{opaose$ mkoes

lksadabao vkocapapao `avap pkzma`e/ Skjahae ciopib$ pzaosalse

vknjauazao hame ) {vab `avap pkzma`e lksadabao lada{ man lkzma uaoh

sadab `ejkjaolao lk `adan lazp{ vkocapap xalp{ apa{ vknjauazao hame

jz{pi `e`kjkp lk `adan oiniz vkzlezaao uaoh sadab `adan m{zoad

vknjauazao hame/

Nko{z{p Saouipi ":668 = :7:%

a/ Skpeav pzaosalse uaoh `ecapap a`adab sab "wade`epas%/ S{ap{sespkn pe`al `avap nknjkzelao pzaosalse.pzaosalse gelpeg `ao

uaoh skjkoazoua pe`al pkzma`e `adan m{zoad apa{ capapao

al{opaose daeooua/

j/ Skpeav pzaosalse `eipizeaselao `kohao pkvap "ipizesase%/Lada{ pzaosalse uaoh pe`al `eipizesase pkzma`e$ bad eoe `avapnkohalejaplao a`aoua pzaosalse uaoh c{zaoh$ `ao m{ha

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

`avap nkohalejaplao vknjizisao apa{ vkohz{salao

pkzba`av alpewa vkz{sabaao/

c/ Skpeav pzaosalse uaoh pkzma`e `ecapap "lkdkohlavao%/ Skpeavvzisk`{z uaoh `enedele ldeko baz{s nknjkzelaovkohko`adeao {op{l nkockhab vkohbedaohao skpeav pzaosalse

`aze capapao/`/ Skpeav pzaosalse `eoedae kohao pkvap "vkoedaeao%/ Sespkn

uaoh nkna`ae skdad{ `eskzpae `kohao vzisk`{z {op{lnkohbeo`aze lksadabao `adan vkohbep{ohao `ao zkciz`eoh

peav pzaosalse va`a jkzjahae daohlab.daohlab vzisksvkocapapao/

k/ Skpeav pzaosalse `eldasegelaselao `kohao pkvap "ldasegelase%/Ldasegelase al{o ) vkzlezaao uaoh pkvap$ sks{ae `kohao li`k

vkzlezaao ldeko$ baz{s `epkpavlao `e `adan m{zoad lada{davizao lk{aohaooua `eouapalao `kohao pkvap/ Ldasegelase

eoe m{ha nkocal{v jkzjahae lapkhize skvkzpe `ewese `ao basedvzi`{l/

g/ Skpeav pzaosalse `ecapap va`a xalp{ uaoh pkvap "lkpkvapaoxalp{%/ Vkocapapao skpeav pzaosalse jael skjkd{n apa{

skpkdab saap pkzma`eoua$ skdad{ nkoenj{dlao lkn{ohleoao

a`aoua lkdadaeao {op{l nkocapapoua apa{ vkocapapaooua

pkzma`e va`a albez vkzei`k nala davizao lk{aohao alao

nkohao`{oh lksadabao/

h/ Skpeav pzaosalse `enas{llao `kohao pkvap lk `adan capapaopanjabao `ao `eelbpesazlao `kohao jkoaz "vispeoh `aoelbpesaz%/ @adan jkjkzava lka`aao$ naseoh.naseoh

pzaosalse `eelbpesazlao "`ezaohl{n nkoma`e sap{% `ao

`em{ndablao skjkd{n `ecapap lk `adan m{zoad uaoh

jkzsaohl{pao/ Dad{ m{zoad pkzskj{p `e.vispeoh "`ej{l{lao%

lk `adan j{l{ jksaz$ `ao j{l{ jksaz pkzskj{p `eelbpesazlao

dahe `ao `eh{oalao {op{l nkou{s{o davizao lk{aohao/

Skdaeo nkpi`k uaoh `eh{oalao {op{l nknas{llao skpeav

pzaosalse lk `adan capapao panjabao skdad{ `ej{p{blao

{op{l nknaspelao jabxa vkohelbpesazao pkzskj{p a`adab

jkoaz/

0/ Lkpkzjapasao Sespkn Vkohko`adeao Eopkzo

Vkzd{ `eeohap jabxa sespkn vkohko`adeao eopkzo uaoh pkzjael

a`adab j{lao spz{lp{z vkohko`adeao uaoh sklkpap n{ohleo skcaza

nalsenad$ sespkn vkohko`adeao eopkzo m{ha nknv{ouae lkpkzjapasao.

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

lkpkzjapasao/ Lkdknabao apa{ lkpkzjapasao uaoh nkdklap va`a sespkn

vkohko`adeao eopkzo nko{z{p Saouipi ":668 = :;3%

a/ Vkzskliohlidao "lid{se%Vkohko`adeao eopkzo nkoh{sabalao ahaz vkzskliohlidao`avap `ebeo`aze skma{b n{ohleo$ nesadoua `kohao

nkohbaz{slao hedezao jkzp{has$ dazaohao `adannkomadaolao p{has.p{has uaoh jkzpkopaohao idkb nkzkla

uaoh nknv{ouae b{j{ohao lklkd{azhaao$ lkbaz{saonkohanjed c{pe `ao skpkz{soua/ Alao pkpave vkohko`adeao

eopkzo pe`al `avap nkomaneo jabxa vkzskliohlidao pe`alpkzma`e/

j/ Vkz{jabaoSpz{lp{z vkohko`adeao eopkzo va`a s{ap{ izhaoesase baz{s

skdad{ `evkzjabaz{e sks{ae `kohao vkzlknjaohao lio`ese`ao pkloidihe/

c/ Lkdknabao nao{seaJaoual lkjijidao pkzma`e va`a sespkn vkohko`adeao eopkzo

uaoh skcaza pkizepes s{`ab jael/ Bad pkzskj{p `avap pkzma`e

lazkoa dknaboua vkdalsaoaao uaoh `edal{lao idkb vkzsioed

uaoh jkzsaohl{pao/ Idkb lazkoa$ ep{ vkzsioed uaoh vaban

`ao linvkpko {op{l nkomadaolaooua nkz{valao sadab sap{

{os{z pkzvkopeoh `adan vkohko`adeao eopkzo/`/ A}as jeaua naogaapVkohko`adeao m{ha baz{s nknvkzpenjaohlao jeaua `ao

lkh{oaaooua/ Jeaua {op{l nkohko`adelao bad.bad pkzpkop{

n{ohleo nkdkjebe lkh{oaaooua$ apa{ naogaap pe`al

skjao`eoh `kohao jeaua uaoh `elkd{azlao "cisp.jkokgep

aoaduses%/

;/ [os{z.{os{z Vkohko`adeao Eopkzo Ni`kd CISI "Cinnepkk ig

Sviosizeoh Izhaoe}apeio% pkzba`av Ve{paoh [saba

S{ap{ linepk uaoh `eizhaoesez idkb dena izhaoesase vzigkse uaep{

EEA$ AECVA$ ENA GKE$ `ao AAA va`a j{dao Ilpijkz 1528

nkohbasedlao lameao uaoh `eoanalao CISI gzankxizl ig eopkzoad

ciopzid/ CISI nkohkd{azlao `kgkoese pkopaoh vkohko`adeao eopkzo

va`a pab{o 155:/ CISI nknao`aoh vkohko`adeao eopkzo nkz{valao

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

zaohlaeao peo`alao uaoh nkoknj{s skd{z{b izhaoesase/ CISI m{ha

nknj{ap mkdas jabxa vkohko`adeao eopkzo jkza`a `adan vzisks

naoamknko `asaz$ uaep{ vkzkocaoaao$ vkdalsaoaao$ `ao nioepizeoh/

Vkohko`adeao j{laodab sks{ap{ uaoh `epanjablao lk `adan vzisks

naoamknko pkzskj{p$ alao pkpave nkz{valao jaheao eopkhzad "jaheao

pal pkzvesablao% `adan vzisks pkzskj{p/

Ni`kd CISI a`adab sadab sap{ ni`kd vkohko`adeao eopkzoad

uaoh jaoual `eh{oalao idkb vaza a{`epiz skjahae `asaz {op{l

nkohkwad{ase$ nkohknjaohlao vkohko`adeao eopkzo/ Nko{z{p CISI

"Saouipi$ :668 = :78% jabxa vkohko`adeao eopkzo a`adab s{ap{

vzisks$ nkdejaplao skd{z{b aohhipa izhaoesase$ `ao nknedele peha

p{m{ao {pana$ uaep{ kgklpewepas$ `ao kgesekose ivkzase$ nko`izioh

lkbao`adao davizao lk{aohao$ `ao `evap{beoua b{l{n `ao vkzap{zao

uaoh a`a/ Azpeoua$ `kohao a`aoua sespkn vkohko`adeao eopkzo$ nala

`ebazavlao vkz{sabaao `avap jklkzma apa{ jkzivkzase skcaza kgklpeg

`ao kgeseko$ vkouameao eogiznase `avap `eualeoe lkjkoazaooua `ao

skn{a vebal alao nknap{be skn{a vkzap{zao `ao lkjemalao uaoh a`a$

jael vkzap{zao `ao lkjemalao vkz{sabaao apa{ v{o ap{zao dkhad )

b{l{n vknkzeopab/ @kohao `evap{beoua vkzap{zao `ao lkjemalao

nala vkouenvaohao `avap `ebeo`aze/

CISI nkoukj{plao "Saouipi$ :668 = :78% jabxa pkz`avap

dena linvioko vkohko`adeao eopkzo$ uaep{ deohl{ohao vkohko`adeao$

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

vkokop{ao zkseli$ alpewepas vkohko`adeao$ eogiznase `ao lin{oelase$

skzpa vkohaxasao apa{ vknaopa{ao/

a/ Deohl{ohao vkohko`adeao

Linvioko eoe nkdev{pe selav naoamknko `e skn{a

peohlapao pkzba`av ivkzase skcaza {n{n `ao lioskv vkohko`adeao

skcaza lb{s{s/ Bad eoe nkocal{v kpela$ linvkpkose$ skzpa

eopkhzepas `ao lkvkopeohao pkzba`av lkskmabpkzaao izhaoesase$ m{ha

pkzcal{v spz{lp{z izhaoesase skzpa lkjemalao `ao gedisige

naoamknko/ Deohl{ohao vkohko`adeao nkz{valao bad `asaz

"gio`ase% jahe linvioko CISI/ Naoamknko baz{s vaban

vkopeohoua vkohko`adeao eopkzo/

Nko{z{p @azuaopi ":666 = 12:% kpela a`adab edn{ pkopaoh

albdal `ao papa lksivaoao / Kpela nko{z{p Sakg{ddab":667 = 2:%

a`adab sp{`e nkohkoae paohh{oh maxaj uaoh pkzlaep `kohao ava

uaoh `eaohhav jkoaz `ao ava uaoh `eaohhav sadab/ Li`k kpel

nkz{valao {vaua uaoh `avap `edal{lao idkb kopepas apa{

vkz{sabaao `adan nko`izioh kgklpegoua vkohko`adeao eopkzo/

Li`k kpel nkokpavlao spao`az ap{zao nkohkoae kpela uaoh baz{s

`emadaolao idkb kopepas/

Envdknkopase `aze li`k kpel eoe alao saohap kgklpeg mela

nknko{be `{a suazap$ uaep{ vkzpana$ kopepas vkzd{ nkouapalao

skcaza svksegel lkva`a lazuaxao nkohkoae li`k kpel uaoh nkzkla

madaolao/ Suazap lk`{a$ ahaz li`k kpel eoe jesa jkzmadao skcaza

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

kgklpeg a`adab vkzd{ a`aoua `{l{ohao `aze pen naoamknko v{ocal/

Paova a`a `{l{ohao `aze naoamknko v{ocal$ li`k kpel eoe alao

s{dep {op{l `eenvdknkopaselao/ Linvkpkose a`adab sledd apa{

lkcalavao uaoh `enedele idkb skskizaoh skjahae ni`ad `adan

nkdalsaoalao p{has apa{ lkxamejao skzpa lknanv{ao jkzsaeoh

`adan nkocavae p{m{ao/ Eopkhzepas a`adab s{ap{ selav `adan

nkouap{lao lkeoheoao apa{ lkbko`al$ lkm{m{zao `ao lkelbdasao

skzpa vkzj{apao aopaza izaoh.izaoh uaoh nknedele sap{ p{m{ao uaoh

sana/ Linvkpkose `ao eopkhzepas nkz{valao `{a selav uaoh baz{s

`enedele idkb skpeav vkzsioed `adan s{ap{ kopepas/ Paova lk`{a

selav pkzskj{p$ vkz{sabaao alao s{dep nkocavae p{m{aooua/

Nko{z{p N{dua`e ":661 = 18:%

Deohl{ohao vkohko`adeao nknkedele knvap {os{z$ gedisige

`ao haua ivkzase$ jkzg{ohseoua `kxao linesazes `ao linepk

a{`ep$ nkpi`k vkohko`adeao naoamknko$ `ao lksa`azao

vkohko`adeao/

1%Gedisige `ao haua ivkzase/ Gedisige a`adab skvkzaohlaplkualeoao `asaz uaoh nkoma`e vazankpkz jahe kopepas `ao

lazuaxaooua/ Gedisige nkz{valao ava uaoh skbaz{soua

`elkzmalao `ao ava uaoh skbaz{soua pe`al `elkzmalao idkb

kopepas/ Haua ivkzase nkockzneolao e`k naoamkz pkopaoh

jahaenaoa ivkzase s{ap{ lksap{ao {saba baz{s

`edalsaoalao/:%Jkzg{ohseoua `kxao linesazes `ao linepk a{`ep/ @kxao

linesazes a adab xaled vknkhaoh saban/ @kxao eoe

jkzg{ohse nkohaxase vkohkdidaao vkz{sabaao uaoh

`edalsaoalao idkb naoamknko/ @kxao linesazes uaoh

alpeg nkomadaolao g{ohseoua `avap nkockhab lioskopzase

vkohko`adeao uaoh pkzdad{ jaoual `e paohao naoamknko/

3%Nkpi`k vkohko`adeao naoamknko/ Nkpi`k vkohko`adeaonaoamknko nkz{valao nkpi`k vkzkocaoaao `ao

vkohko`adeao adilase s{njkz `aua kopepas `adan nkocavaep{m{aooua/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

0%Lksa`azao vkohko`adeao/ Lksa`azao vkohko`adeao `avappkzckzneo `aze zkalse uaoh `ep{om{llao idkb naoamknko

`aze jkzjahae mkomaoh izhaoesase apas lkdknabaovkohko`adeao uaoh `ep{om{l idkb al{opao eopkzo apa{al{opao v{jdel/ Mela naoamknko skhkza nkdal{lao

peo`alao lizklse apas pkn{ao lkdknabao vkohko`adeaouaoh `elkn{lalao idkb al{opao eopkzo apa{ al{opao

v{jdel$ bad eoe nkz{valao vkp{om{l a`aoua linepnkonaoamknko pkzba`av vkocevpaao deohl{ohao vkohko`adeao

uaoh jael/

j/ Vkokop{ao zkseli

Linvioko eoe pkdab nkoma`e jaheao `aze alpewepas a{`ep

eopkzoad uaoh pkz{s jkzlknjaoh/ Vkokop{ao zkseli nkz{valao bad

uaoh vkopeoh jahe naoamknko/ Vkokop{ao zkseli nkocal{v

vkokop{ao zkseli `e skn{a asvkl izhaoesase `ao vkokop{ao

lkl{apao izhaoesase nkdad{e kwad{ase zkseli/ CISI m{ha

nkoanjablao vkzpenjaohao p{m{ao `e skn{a je`aoh ivkzase {op{l

nknaspelao jabxa skn{a jaheao izhaoesase jklkzma skcaza

baznioes/

Nko{z{p Saxukzs ":66; = 111%

Skpeav kopepas nkohba`ave jkzjahae zkseli jael `aze d{az

na{v{o `aze `adan uaoh baz{s `epkop{lao/ Vkzsuazapao

axad {op{l vkokop{ao zkseli a`adab a`aoua vkokpavao

p{m{ao$ uaoh `eb{j{ohlao va`a peohlap.peohlap uaohjkzjk`a `ao liosespko `e `adan izhaoesase/ Vkokop{ao

zkseli a`adab e`kopegelase `ao aoadeses zkseli.zkseli uaoh

zkdkwao {op{l nkocavae p{m{ao kopepas$ uaoh nknjkop{l

s{ap{ `asaz {op{l nkokop{lao caza vkohkdidaao zkseli$

lazkoa lio`ese klioine$ eo`{spze$ vkzap{zao$ `ao ivkzase

alao pkz{s jkz{jab$ nala `ej{p{blao nklaoesnk {op{l

nkohe`kopegelase `ao nkoaohaoe zkseli.zkseli lb{s{s uaoh

jkzb{j{ohao `kohao vkz{jabao/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

Vkokop{ao zkseli nkz{valao paohh{oh maxaj uaoh pe`al

pkzvesablao "eopkhzad% `ao pkz{s nkokz{s `aze naoamknko/

@elapalao eopkhzad$ lazkoa naoamknko pe`al `avap nkokpavlao

p{m{ao `ao `kohao n{`ab nkohas{nselao jabxa p{m{ao pkzskj{p

alao pkzcavae/ Jaoual banjapao apa{ zkseli uaoh `apaoh$ jael `aze

`adan na{v{o d{az kopepas/

Zkseli lzk`ep a`adab zkseli pe`al pkzjauazoua lzk`ep uaoh

pkdab `ejkzelao lkva`a vaza vkdaohhhao/ Skjkd{n vkz{sabaao

nkn{p{slao {op{l nkoukp{m{e vkzneopaao apa{ vkoanjabao lzk`ep

idkb vaza vkdaohhao$ vkzd{dab nkoha`alao kwad{ase zkseli lzk`ep

`aze vaza vkdaohhao pkzskj{p/ Nkoedae zkseli lzk`ep$ czk`ep

naoahkz baz{s nknvkzpenjaohlao jkzjahae galpiz uaoh

nkokop{lao jksaz lkcedoua lzk`ep pkzskj{p/ Va`a {n{noua jaol

apa{ vkz{sabaao `adan nkoha`alao vkoedaeao zkseli lzk`ep a`adab

`kohao nknvkzbapelao dena C/ Dena C pkzskj{p a`adab

cbazacpkz$ cavacepu$ ciddapkzad$ cavepad `ao cio`epeios/

Cbazacpkz$ nko{om{llao lkn{ohleoao apa{ vzigepajedepas

`aze vkdaohhao {op{l skcaza m{m{z jkz{saba nknko{be

lkxamejaooua/ Galpiz eoe a`adab saohap vkopeoh$ lazkoa skpeav

pzaosalse lzk`ep nkohao`{oh lksaohh{vao {op{l nknjauaz/

Cavacepu$ a`adab vko`avap s{jukl nkohkoae lknanv{ao `aze

vkdaohhao$ eoe `e{l{z `kohao zkciz``exalp{ uaoh dad{$ `edkohlave

`kohao ijskzwase gesel va`a vajzel apa{ pili `aze vkdaohhao/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

Cavepad `e{l{z idkb visese geoaocead vkdaohhao skcaza {n{n$

`enaoa bad eoe `ep{om{llao idkb aoadesa zapei geoaocead$ uaoh

lb{s{soua `epklaolao va`a paohejdk okp xizpb `aze vkz{sabaao/

Ciddapkzad `eckzneolao idkb alpewa `aze daohhaoao uaoh `eelaplao$

apa{ `ema`elao maneoao jahe lkanaoao lzk`ep uaoh `ejkzelao

lkva`a vkdaohhao pkzskj{p/ Cio`epeio$ nko{om{llao envacp

"vkohaz{b daohs{oh% `aze pzko` klioine va`a {n{noua pkzba`av

vkz{sabaao uaoh jkzsaohl{pao apa{ vkzlknjaohao lb{s{s `adan

s{ap{ je`aoh klioine pkzpkop{ uaoh n{ohleo nknv{ouae kgkl

pkzba`av lknanv{ao vkdaohhao {op{l nknko{be lkxamejaooua/

Skpkdab `e{zaelao jkzjahae galpiz uaoh baz{s `evkzbapelao

`adan vkoedaeao zkseli lzk`ep$ nala skdaom{poua vkzd{ jahe

vkz{sabaao {op{l nkohanjed daohlab.daohlab pkzpkop{ `e `adan

{saba {op{l nknvkzlkced zkseli pe`al pkzjauazoua ve{paoh `kohao

nkoha`alao vkouazeohao apa{ skdklse pkzba`av vaza vkdaohhao apa{

`kjep{z/

1% @ejkop{loua {oep lkzma apa{ sklse uaoh lb{s{s `ep{haslao

nkoh{z{s ve{paoh/ P{has vilil `aze {oep lkzma eoe nkdev{pe

lkheapao `e jaxab eoe/

"a% Nkocaze daohhaoao vipkosead uaoh `avap `ejkzelao lzk`ep/

"j% Nkoukdklse vaza cadio `kjep{z/

"c% Nknj{l{lao pzaosalse lzk`ep uaoh pkzma`e/

"`% Nkdal{lao vkoahebao ve{paoh/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

"k% Nknj{l{lao pzaosalse lzk`ep ) ve{paoh/

"g% Nkou{s{o `ao nkohldasegelase ve{paoh i{pspao`eoh

nko{z{p {seaoua naseoh.naseoh/

"h% Nknj{ap aoadesa `ao kwad{ase ve{paoh skjahae sadab sap{

jkop{l eowkspase/

"b% Nkou{s{o `ao nknvkzlezalao az{s las nas{l `aze

ve{paoh/

"e% Nknj{ap davizao pkopaoh vkohkdidaao ve{paoh jahe vaza

vkohanjed lkjemalao pkopaoh ve{paoh/

:% @ehazeslaooua lkjemalao ve{paoh uaoh mkdas {op{l `avap

`eh{oalao skjahae vk`inao jahe {oep lkzma uaoh nkoh{z{se

ve{paoh/ Lkjemalao eoe nkdev{pe lkheapao `e jaxab eoe/

"a% Vkokop{ao vdagio lzk`ep {op{l jkzjahae mkoes apa{

peohlapao kjep{z/

"j% Vkokop{ao maohla xalp{ lzk`ep/

"c% Vk`inao nkdal{lao skdklse cadio `kjep{z jkz`asazlao

dena C/

"`% Vkokop{ao m{ndab ve{paoh zah{.zah{ nalsenad uaoh `avap

`ejkoazlao skjahae `asaz vkokop{ao jksazoua ca`aohao

ve{paoh zah{.zah{/

"k% Vkokop{ao m{ndab aohhazao uaoh `eh{oalao {op{l

nkoha`neoespzaselao ve{paoh/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

nknvkzidkb vkzbapeao skcaza dkjeb sklsana$ lkdinvil uaoh

nknkzd{lao vkoaohaoao skcaza lb{s{s$ `ao lkdinvil uaoh

skbaz{soua `ebav{slao `aze `agpaz `kjep{z/

;% Jeaua vkohkdidaao skpeav Zv/ 1/666/666$. ve{paoh/ Skvkzpe

pkdab `e{zaelao `en{la$ ve{paoh skjahae sadab sap{ jkop{l

eowkspase nkoenj{dlao jeaua uaoh jkz{va =

"a% jeaua ni`ad

"j% jeaua a`neoespzase ve{paoh

"c% jeaua uaoh jkz{va ve{paoh pal pkzpaheb/

c/ Alpewepas vkohko`adeao

Linvioko eoe nkocal{v alpewepas.alpewepas uaoh `{d{oua

`elaeplao `kohao lioskv vkohko`adeao eopkzoad/ Alpewepas.

alpewepas eoe nkdev{pe vkzskp{m{ao$ paohh{oh maxaj `ao

lkxkoaohao$ vknesabao p{has$ vko`il{nkopaseao$ zkliosedease$

lazuaxao uaoh linvkpko `ao m{m{z$ vknkzelsaao eopkzoad `ao a{`ep

eopkzoad/ Alpewepas.alpewepas eoe baz{s `ekwad{ase zkselioua {op{l

izhaoesase skcaza lkskd{z{bao/ Spz{lp{z izhaoesase nkz{valao

zkzaohla vknjaheao p{has lkva`a {oep.{oep izhaoesase uaoh

`ejkop{l {op{l nkdalsaoalao lkheapao.lkheapao vilil vkz{sabaao/

Nko{z{p N{dua`e ":66: = 17;%

1% Baz{s evesablao g{ohse.g{ohse ivkzase ao vkouenvaoao`aze g{ohse al{opaose/ G{ohse ivkzase a`adab g{ohse uaoh

nknedele xkxkoaoh {op{l nkdalsaoalao s{ap{ lkheapao/

Skpeav lkheapao `adan vkz{sabaao nknkzd{lao ipizesase`aze naoamkz g{ohse uaoh nknedele xkxkoaoh {op{l

nkouenvao alpewa vkz{sabaao/ G{ohse al{opaose a`adab

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

g{ohse uaoh nknedele xkxkoaoh {op{l nkocapap

vkzespexa lk{aohao vkz{sabaao/

:% S{ap{ g{ohse pe`al jidkb `ejkze paohh{oh maxaj vko{b{op{l nkdalsaoalao skn{a pabav s{ap{ pzaosalse/ [op{lnkdalsaoalao pzaosalse uaoh jkzb{j{ohao `kohao

ve{paoh {saba nesadoua$ g{ohse.g{ohse uaoh `ejkop{la`adab g{ohse al{opaose$ g{ohse vkokzenaao$ g{ohse

vkom{adao$ `ao skjahaeoua/

P{m{ao vilil vknesabao g{ohse eoe a`adab {op{l nkockhab

`ao {op{l nko`kpklse lksadabao `ao lkc{zaohao `adan

vkdalsaoaao p{has uaoh `ejkjaolao lkva`a skskizaoh/ Pzaosalse

uaoh pkzma`e `adan s{ap{ izhaoesase baz{s `eipizesase idkb vkmajap

uaoh jkzxkoaoh/ Idkb lazkoa ep{$ `adan izhaoesase baz{s `ej{ap

sespkn uaoh nkohap{z vknjaheao xkxkoaoh {op{l ipizesase apas

pkzdalsaoaoua skpeav pzaosalse/

Gizn{dez nkz{valao nk`ea uaoh `eh{oalao {op{l nkzklan

vkohh{oaao xkxkoaoh {op{l nknjkzelao ipizesase pkzdalsaoaoua

pzaosalse `adan izhaoesase/ Idkb lazkoa ep{$ vkohh{oaao gizn{dez

baz{s `eaxase sk`kneleao z{va h{oa nkohaxase vkdalsaoaao

ipizesase/ @e daeo vebal$ gizn{dez nkz{valao `il{nko uaoh

`evalae skjahae `asaz {op{l vkocapapao pzaosalse `adan capapao

al{opaose/ Vzisk`{z vkocapapao uaoh jael alao nkomaneo `apa

uaoh `ezklan `adan gizn{dez `ecapap `adan capapao al{opaose

`kohao peohlap lkpkdepeao `ao lkbao`adaooua uaoh peohhe/ @kohao

`kneleao$ sespkn ipizesase alao nkomaneo `ebasedlaooua `il{nko

vknj{l{ao uaoh `avap `evkzcaua jahe vzisks al{opaose/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

@il{nko `ao capapao al{opaose uaoh `eh{oalao skjahae

`asaz vkocapapao lk `adan lazp{ ve{paoh a`adab galp{z vkom{adao$

j{lp e las nas{l$ nkni lzk`ep$ j{lpe nknizead/

"a% Galp{z vkom{adao/ @adan vkocapapao ve{paoh {saba$ `il{nko

eoe `eh{oalao skjahae `asaz vkocapapao penj{doua ve{paoh

{saba `aze pzaosalse vkom{adao lzk`ep uaoh `enas{llao `adan

m{zoad vkom{adao/ @il{nko eoe `edanveze `kohao s{zap n{ap

"jedd ig da`eoh% `ao s{zap iz`kz vkohezenao skjahae `il{nko

vko`{l{oh {op{l nkocapap pzaosalse vkom{adao lzk`ep/

"j% J{lpe las nas{l/ @adan vkocapapao ve{paoh {saba$ `il{nko

eoe `eh{oalao skjahae `asaz vkocapapao jkzl{zaohoua ve{paoh

{saba `aze pzaosalse vkd{oasao ve{paoh idkb `kjep{z uaoh

`enas{llao lk `adan m{zoad vkokzenaao las/

"c% Nkni lzk`ep/ @adan vkocapapao ve{paoh {saba$ `il{nko eoe

`eh{oalao skjahae `asaz vkocapapao zkp{z vkom{adao uaoh

`enas{llao lk `adan m{zoad {n{n apa{ m{zoad zkp{z vkom{adao/

@il{nko eoe `elkd{azlao idkb jaheao iz`kz vkom{adao$ `ao mela

`edanveze `kohao davizao vkokzenaao jazaoh uaoh `ej{ap idkb

jaheao vkokzenaao$ nkz{valao `il{nko s{njkz {op{l

nkocapap pzaosalse zkp{z vkom{adao/

"`% J{lpe Nknizead/ J{lp e nknizead a`adab `il{nko s{njkz

{op{l `asaz vkocapapao pzaosalse lk `adano m{zoad {n{n `ao

lazp{ ve{paoh/ @il{nko eoe `elkd{azlao idkb g{ohse lzk`ep

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

uaoh nknjkzelao ipizesase vkohbav{sao ve{paoh {saba uaoh

pe`al `avap `epaheb dahe/

`/ Eogiznase ao lin{oelase

Linvioko eoe nkz{valao jaheao vkopeoh `aze vzisks

naoamknko/ Naoamknko pe`al `avap jkzg{ohse paova eogiznase/

Lin{oelase eogiznase pkopaoh ivkzase vkohko`adeao eopkzoad

nknjkzelao s{jspaose uaoh `avap `eh{oalao naoamknko {op{l

nkohkwad{ase kgklpewepas vkohko`adeao `ao {op{l nkohkdida

ivkzaseoua/

Nko{z{p Sakg{ddab ":667 = :5;%

Lin{oelase a`adab vzisks `enaoa skskizaoh jkz{saba {op{l

nknjkzelao vkohkzpeao apa{ vksao lkva`a izaoh daeo nkdad{e

vksao senjides/ Lin{oelase jesa `edal{lao skcaza daohs{oh

na{v{o pe`al daohs{oh$ `kohao nkohh{oalao jkzjahae nk`ealin{oelase uaoh pkzsk`ea/ Lin{oelase daohs{oh jkzazpe

lin{oelase `esanvaelao paova vkohh{oaao nk`eapiz apa{

vkzaopaza$ sk`aohlao lin{oelase pe`al daohs{oh jkzazpe

skjadeloua/

Jkz`asazlao vkohkzpeao `e apas$ nala lin{oelase nknedele

jkjkzava kdknko$ uaep{ =

1% lin{oelase nkdejaplao izaoh.izaoh$ skbeohha lin{oelase

uaoh kgklpeg pkzlaep `kohao jahaenaoa izaoh.izaoh `avap

jkzeopkzalse sap{ sana daeo skcaza dkjeb kgklpeg

:% lin{oelase jkzazpe pkzma`eoua jkzjahae eogiznase apa{

vknjkzeao eogiznase na{v{o vkohkzpeao$ skbeohha$ ahaz

vknjkzeao eogiznase na{v{o vkohkzpeao `avap pkzma`e$ nala

vebal.vebal uaoh jkzlin{oelase vkzd{ nkoua`aze `ao

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

nkohkzpe jkzjahae espedab apa{ vkohkzpeao uaoh nkzkla h{oalao

`adan nkdal{lao lin{oelase/ Mela pe`al$ nala lkn{ohleoao

pkzma`eoua sadab vkzskvse `adan lin{oelase saohap peohhe

3% lin{oelase nkdejaplao senjid.senjid$ uaoh jkzazpe

lin{oelase `avap jkz{va jabasa p{j{b$ s{aza$ b{z{g$ aohla$

`ao daeo.daeo skjahae jkop{l senjides `aze lin{oelase uaoh

`edal{lao/

Eogiznapeio ao` cinn{oecapeio cinviokop ciookcpeios

@kgeoepeio

Capkhizeks Kggkcpewkokss Zkdeajdk geoaocead Cinvdeaock xepbao` kggecekocu zkvizpeoh daxs ao` zkh{dapeio

ig ivkzapeios

Ijmkcpewks wazei{s j{seokss$ zkdeajdk geoaocead cinvdeaock xepb

cinvaou svkcegec aoo{ad ao` eopkzen ioks pbap avvdu

zkvizp pi pbk cinvaou

Eopkzoad ciopzid es

a naoahknkop vzickss

Ijmkcpewks capkhizeks

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

Cinviokops Ciopzid kowezionkop Ciopzid kowezionkop

Zesl Asskssnkop Zesl Asskssnkop Zesl Asskssnkop

Ciopzid acpewepeks Ciopzid acpewepeksNioepizeoh Nioepizeoh

Eogiznapeio ao` Eogiznapeio ao`

cinn{oecapeio cinn{oecapeio

Hanjaz :/1

Gzankxizl ig eopkzoad ciopzid

CISI Ni`kd

k/ Vkohaxasao apa{ Vknaopa{ao

Vkohaxasao apa{ vknaopa{ao nkz{valao kwad{ase zaseioad

uaoh `eoanes apas eogiznase uaoh `ejkzelao va`a lin{oelase

eogiznase {op{l p{m{ao naoamknko vkohko`adeao/ Nko{z{p

Sakg{ddab ":667 = 318% vkohaxasao nkz{valao vzisks `adan

nkokpavlao {l{zao leokzma `ao vkohanjedao peo`alao uaoh `avap

nko`{l{oh vkocavaeao based uaoh `ebazavlao sks{ae `kohao

leokzma uaoh pkdab `epkpavlao/

Galpiz.galpiz uaoh nknvkohaz{be eowkspase `adan ve{paoh

nko{z{p Zeuaopi ":661 = 2;%

1% Wid{nk vkom{adao lzk`epNaleo jksaz vzivizse vkom{adao lzk`ep `aze lkskd{z{bao

vkom{adao nknvkzjksaz m{ndab eowkspase `adan ve{paoh/

Naleo jksazoua wid{nk vkom{adao lzk`ep skpeav pab{ooua

jkzazpe jabxa vkz{sabaao ep{ baz{s nkouk`ealao

eowkspase uaoh dkjeb jksaz dahe `adan ve{paoh/ Naleo

jksazoua m{ndab ve{paoh jkzazpe naleo jksaz v{da zkseli$

pkpave jkzsanaao `kohao ep{ m{ha nknvkzjksaz

vzigepajedepu/

:% Suazap vknjauazao vkom{adao lzk`ep

Ciopzid kowezionkop

Zesl Asskssnkop

Ciopzid acpewepeksNioepizeoh

Eogiznapeioao`cinn{oecapeio

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

Suazap vknjauazao vkom{adao lzk`ep `avap jkzsegap lkpap

apa{ d{oal/ Avajeda vkz{sabaao nkokpavlao suazap

vknjauazao uaoh lkpap jkzazpe jabxa vkz{sabaao dkjebnkoh{panalao lkskdanapao lzk`ep `aze va`avkzpenjaohao vzigepajedepas/ Suazap uaoh lkpap nesadoua

`adan jkop{l japas xalp{ vknjauazaooua uaoh vko`kl$vknjkjaoao j{oha uaoh jkzap va`a vknjauazao ve{paoh

uaoh pkzdanjap/3% Lkpkop{ao pkopaoh vknjapasao lzk`ep

@adan vkom{adao lzk`ep vkz{sabaao `avap nkokpavlaojapas nalsenad apa{ vdagio jahe lzk`ep uaoh `ejkzelao

lkva`a vaza daohhaoaooua/ Naleo peohhe vdagio uaoh`epkpavlao jahe naseoh.naseoh daohhaoao jkzazpe naleo

jksaz v{da `aoa uaoh `eeowkspaselao `adan ve{paoh/@kneleao v{da lkpkop{ao nkohkoae seava uaoh `avap

`ejkze lzk`ep/ Naleo skdklpeg vaza daohhaoao uaoh `avap`ejkze lzk`ep alao nknvkzlkced m{ndab eowkspase `adan

ve{paoh/0% Lkjemalsaoaao `adan nkoh{nv{dlao ve{paoh

Vkz{sabaao `avap nkomadaolao lkjemalsaoaaooua `adan

vkoh{nv{dao ve{paoh skcaza alpeg apa{ vaseg/ Vkz{sabaao

uaoh nkomadaolao lkjemalsaoaao skcaza alpeg `adan

vkoh{nv{dao ve{paoh alao nknv{ouae vkohkd{azao

{aoh uaoh dkjeb jksaz {op{l nknjeauae alpewepasvkoh{nv{dao ve{paoh pkzskj{p `ejao`eohlao `kohao

vkz{sabaao daeo uaoh nkomadaolao lkjemalsaoaaooua

skcaza vaseg/ Vkz{sabaao uaoh `eskj{plao pkz`ab{d{

lkn{ohleoao alao nknv{ouae eowkspase `adan ve{paoh

uaoh dkjeb lkced `aze va`a vkz{sabaaao uaoh `eskj{plao

lkn{`eao/ Pkpave jeasaoua vkz{sabaao baoua alao

nkoha`alao {saba panjabao `adan vkoh{nv{dao

ve{paoh avajeda jeaua {saba panjabao pkzskj{p pe`al

nkdanva{e jksazoua panjabao zkwko{k uaoh `evkzidkb

lazkoa a`aoua {saba pkzskj{p/ Ma`e vkz{sabaao pe`al

alao nkohkd{azlao {aoh skjksaz Zv/1/666/666$. {op{l`avap nkoh{nv{dlao ve{paoh skjksaz Zv/;66$.

;% Lkjeasaao nknjauaz `aze vaza daohhaoaoA`a skjaheao daohhaoao uaoh nknv{ouae lkjeasaao

{op{l nknjauaz `kohao nkohh{oalao lksknvapao

nko`avap casb `esci{op$ `ao a`a skjaheao daeo uaoh

pe`al nkohh{oalao lksknvapao pkzskj{p/ Lkjeasaao

vaza daohhaoao {op{l nknjauaz `adan casb `esci{opvkzei`apa{ sks{`aboua alao nknv{ouae kgkl pkzba`av

jksazoua eowkspase `adan ve{paoh/ Avajeda skjaheaojksaz vaza daohhaoao nknjauaz `adan xalp{ skdana

`esci{op vkzei`$ nala `aoa uaoh pkzpaoan `adan ve{paoh

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

alao dkjeb ckvap jkjas$ uaoh eoe jkzazpe naleo lkcedoua

eowkspase `adan ve{paoh/

JAJ EEE

NKPI@K VKOKDEPEAO

A/ Dilase `ao Ma`xad VkokdepeaoVkokdepeao `edal{lao va`a VP/ SGE Nk`ao uaoh jkzadanap `e madao

H{o{oh Lzalapa{ Oi/112.112A Nk`ao/ Vkokdepeao `en{dae va`a j{dao

Gkjz{aze :665 `ao `ezkocaoalao skdksae va`a j{dao M{oe :665/

J/ Pkloel Vkoh{nv{dao @apa

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

Pkloel uaoh `eh{oalao `adan nkoh{nv{dlao `apa a`adab sp{`e

`il{nkopase$ pkloel xaxaocaza$ `ao pkloel ijskzwase/

1/ Sp{`e `il{nkopase$ ualoe nkdad{e vkocapapao `ao gipicivu `apa uaoh

`evkzd{lao/ Skvkzpe vkocapapao based xaxaocaza$ gipicivu nkni eopkzoad

vkz{sabaao$ `sj/

:/ Pkloel xaxaocaza$ ualoe `kohao nkdal{lao paoua maxaj skcaza daohs{oh

`kohao vebal.vebal uaoh pkzlaep `kohao ijmkl vkokdepeao/ Skvkzpe

xaxaocaza `kohao naoamkz cajaoh$ lkvada jaheao ve{paoh$ `sj/

3/ Pkloel ijskzwase$ ualoe `kohao nkdal{lao vkohanapao pkzba`av lkheapao

apa{ v{o vzisk`{z lkzma uaoh jkzb{j{ohao `kohao ijmkl vkokdepeao/

Skvkzpe vzisk`{z s{zwke$ vzisk`{z vkoahebao ve{paoh$ sj/

C/ Mkoes VkokdepeaoMkoes vkokdepeao uaoh `edal{lao a`adab vkokdepeao jkzjkop{l `kslzevpeg/

Vkokdepeao jkzjkop{l `kslzevpeg a`adab vkokdepeao `kohao vko`klapao svksegel

{op{l nkoh{ohlavlao galpa `adan b{j{ohao skjaj alejap$ jkzsegap

klsvdizapeg {op{l nkocaze lkpkzaohao ava skjaj pkzma`eoua nasadab$

jahaenaoa nknkcablaooua/ Alao pkpave segapoua baoua nko`adan va`a sap{

{oep vkzespexa/

@/ Mkoes @apa

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

Mkoes `apa uaoh `el{nv{dlao `adan vkokdepeao eoe a`adab `apa vzenkz

`ao `apa skl{o`kz/

1/ @apa vzenkz$ jkz{va `apa uaoh `evkzidkb daohs{oh `aze vkz{sabaao nkdad{e

xaxaocaza `kohao naoamkz cajaoh$ lkvada jaheao ve{paoh$ lkvada jaheao

lk{aohao$ `ao lazuaxao uaoh pkzlaep daohs{oh `kohao ijmkl uaoh `epkdepe$

`ao lkheapao ijskzwase uaoh lkn{`eao alao `eidab vko{des/

:/ @apa skl{o`kz$ jkz{va `apa uaoh `el{nv{dlao nkdad{e capapao `ao

`il{nko zksne vkz{sabaao `ao `apa uaoh pkdab `eidab skvkzpe skmazab

seohlap vkz{sabaao$ l{kseiokz vkohko`adeao eopkzo pkzba`av ve{paoh

{saba$ nkni eopkzoad$ spz{lp{z izhaoesase$ `ao `il{nko daeooua/

K/ Nkpi`k Aoadeses @apaAoadeses `apa uaoh `edal{lao `adan vkokdepeao eoe a`adab `kohao nkpi`k

`kslzevpeg/ Nkpi`k `kslzevpeg a`adab nkpi`k aoadeses `kohao pkzdkjeb `ab{d{

nkoh{nv{dlao `apa uaoh a`a lkn{`eao `eldazegelase$ `eaoadeses$ skdaom{poua

`eeopkzvzkpaselao skbeohha `avap nknjkzelao hanjazao uaoh mkdas nkohkoae

lka`aao uaoh `epkdepe/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

JAJ EW

BASED VKOKDEPEAO

A/ @apa Vkokdepeao1/ Hanjazao [n{n Vkz{sabaao

a/ Skmazab seohlap vkz{sabaao

VP/ S{}{le Geoaock Eo`ioksea "SGE% nkz{valao sadab sap{

vkz{sabaao vknjeauaao uaoh jkzlaopiz v{sap `e Malazpa uaoh

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

`e`ezelao va`a paohhad 12 Mao{aze :66; `ao n{dae jkzivkzase va`a

j{dao Nke :66;/ VP/ SGE a`adab vkz{sabaao uaoh nknjkzelao sid{se

vknjeauaao {op{l vknjkdeao skvk`a nipiz S{}{le/ Lkvknedelao VP/

SGE a`adab EPICB[ Cizv/ "Mavao%$ S{}{le Nipiz Cizv/ "Mavao% `ao

VP/ EPICB[ Eo`ioksea/ Saap eoe VP/ SGE s{`ab nknedele 26 cajaoh

uaoh pkzskjaz `e jkzjahae xedauab `e Eo`ioksea `ao jkzkocaoa pkz{s

nknvkzd{as maohla{ao vasazoua/

VP/ SGE nkz{valao sadab sap{ aoal vkz{sabaao `aze EPICB[

Cizv/ Hzi{v Mkvaoh uaoh vknjaheao sabanoua 06+ saban S[][LE

CizvMkvaoh `ao 76+ `aze EPICB[ Cizv/ Mkvaoh/

Wese `aze Vkz{sabaao Vknjeauaao zksne S{}{le Eo`ioksea eoe

a`adab nkoma`e vkz{sabaao vknjeauaao pkz`kvao `kohao l{adepas

pkzjael {op{l lko`kzaao zi`a `{a nkzkl S{}{le `e Eo`ioksea `adan

bad L{adepasAsskp$ S{njkz @aua Nao{sea `ao Lkv{asao Vkdaohhao/

Nese vkz{sabaao a`adab =

1% nko{omaoh vkoeohlapao wid{nk `ao l{adepas vkom{adao zi`a `{a

nkzkl S{}{le

:% nknko{be lkxamejao lkva`a vknkhaoh saban

3% nknjkzelao vkdauaoao alao lkv{asao vkdaohhao

0% nknjkzelao lksknvapao pkzba`av lazuaxao ) e {op{l

nkoeohlaplao lazez naseoh

;% nko{omaoh l{adepas be`{v nasuazalap/

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

VP/ SGE Nk`ao jkza`a `e Md/ H/ Lzalapa{ Oi/112.112A$

Hd{h{z @azap Nk`ao/ Skjkd{n jkz`eze sko`ezeoua SGE Nk`ao$

Vknjeauaao zksne nipiz S{}{le `e Nk`ao `e`anveohe `aze eo`{l

vkz{sabaao ualoe VP/ EPICB[ A{pi N{dpe Geoaock Cajaoh Nk`ao

uaoh jkzhkzal `adan je`aoh vknjeauaao zi`a knvap "Nijed% `aze

j{dao Nke :660 sanvae M{oe :66;/

Skpkdab jkz`ezeoua SGE Nk`ao nala vknesabao skcaza

naoamknko m{ha `edal{lao {op{l dkjeb lioskopzaseoua `adan bad

vknjeauaao zi`a `{a nkzkl S{}{le/ Skhada acci{op.acci{op zi`a

`{a nkzl S{}{le uaoh vkoaohaoaooua `edal{lao idkb VP/ EPICB[

A{pi N{dpe Geoaock Cajaoh Nk`ao `aze Nke :660 sanvae M{oe :66;

`eadeblao lk SGE Nk`ao va`a j{dao M{oe :667 sks{ae `kohao

lkv{p{sao naoamknko v{sap EPICB[ Cizv/ Mkvaoh/

VP/ SGE Nk`ao nkz{valao sadab sap{ vkz{sabaao uaoh

jkzhkzal `e je`aoh vknjeauaao/ Nals{` `aze vkz{sabaao vknjeauaao

a`adab s{ap{ jkop{l vkz{sabaao uaoh nkngil{slao jesoesoua lkva`a

vknjkzeao `aoa apa{ vknjeauaao lkva`a vebal daeo apas s{ap{ jko`a

apa{ jazaoh uaoh alao `ejkde apa{ `enedele idkb vebal pkzskj{p/

Skpeav nkdal{lao vknjkzeao `aoa apa{ vknjeauaao lkva`a

vebal daeo$ vkz{sabaao alao nkohkoalao j{oha apas skpeav `aoa uaoh

`ejkzelao apa{ `eveomanlao/ Jksazoua j{oha `epkop{lao idkb

vkz{sabaao `kohao nkdebap lio`ese vkzlknjaohao peohlap s{l{ j{oha

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

uaoh jkzdal{/ VP/ SGE Nk`ao nknv{ouae gil{s jesoes nknjkzelao

vknjeauaao {op{l vknjkdeao lko`azaao jkznipiz zi`a `{a lb{s{s

{op{l nkzkl S{}{le/

j/Spz{lp{z izhaoesase ao vknesabao p{has

Skpeav vkz{sabaao nknedele spz{lp{z izhaoesase naseoh.naseoh

`ao pkop{ nknv{ouae vkzjk`aao aopaza sap{ `kohao uaoh daeooua$

pkzhaop{oh `aze p{m{ao izhaoesase$ s{njkz `aua uaoh `enedeleoua `ao

deohl{ohao uaoh nkdeohl{veoua/ Oan{o$ va`a balklapoua

nknv{ouae vzeosev uaoh sana$ uaep{ pkzcavaeoua p{m{ao skcaza kgklpeg

`ao kgeseko/ Spz{lp{z izhaoesase s{ap{ vkz{sabaao nknjkzelao

hanjazao pkopaoh visese `ao b{j{ohao aopaza skn{a {oep lkzma uaoh

a`a `adan vkz{sabaao skbeohha nkn{ohleolao pkzcavaeoua

lin{oelase$ liiz`eoase$ `ao vkoheopkhzaseao skhkoav lkheapao

izhaoesase$ jael skcaza wkzpelad na{v{o bize}iopad/ Spz{lp{z izhaoesase

vkz{sabaao uaoh `es{s{o skcaza pkvap nkz{valao sadab sap{ {os{z

pkzvkopeoh jahe pkzcevpaoua vkohko`adeao eopkzo uaoh jael/

Pkzcevpaoua s{asaoa lkzma uaoh pkzizhaoesez skcaza sespknapes

`ao pkzva`{$ `evkzd{lao a`aoua s{ap{ zkocaoa lkzma uaoh pkzazab skzpa

vkzsioed vkdalsaoa zkocaoa uaoh jkoaz.jkoaz nknje`aohe lkzmaoua

naseoh.naseoh$ skbeohha `evkzd{lao spz{lp{z izhaoesase uaoh mkdas `ao

ouapa/ Spz{lp{z izhaoesase pkzskj{p pkz`avap lkzaohla b{j{ohao aopaz

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

{oep.{oep uaoh nkn{ap p{has skzpa paohh{oh maxaj {op{l nkocavae

p{m{ao uaoh pkdab `epkpavlao/

Spz{lp{z izhaoesase VP/ SGE Nk`ao a`adab jkzjkop{l hazes `ao

va`a naoamknko v{ocal pkdab `edal{lao vkoapaao g{ohse `ao vkzao

lkzma uaoh dkjeb liiz`eoapeg/ [vaua eoe `eel{pe v{da `kohao jkzjahae

vkouknv{zoaao spz{lp{z izhaoesase vkz{sabaao/ Vkouknv{zoaao papa

dalsaoa izhaoesase vkz{sabaao eoe `emajazlao nkdad{e vkouk`kzbaoaao

na{v{o vkoeohlapao spap{s$ g{ohse$ `ao paohh{oh maxaj/ Bad eoe

`avap `edebap va`a jahao spz{lp{z izhaoesase VP/ SGE Nk`ao va`a

danvezao slzevse eoe/

Jkzel{p eoe a`adab vknjaheao p{has$ xkxkoaoh$ `ao paohh{oh

maxaj naseoh.naseoh jaheao adan VP/ SGE Nk`ao/

1% NB "Nazlkpeoh Bka`%A`av{o p{has.p{has `ao paohh{oh maxaj `aze NB

"Nazlkpeoh Bka`% aopaza daeo =

a% nknaopa{ vasaz vkom{adao lko`azaao `e jkzjahae `kadkz

j% nkou{s{o spzapkhe vkom{adao `kohao nknj{ap valkp `ao

vzinise `kohao vkzskp{m{ao lkvada cajaoh `ao laopiz v{sap

c% nknjkzelao `ao nkoaxazlao lkva`a `kadkzvzeck desp) valkp

vknjeauaao vkz{sabaao uaoh pkdab `eskp{m{e idkb laopiz v{sap

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

`% nkokop{lao jksazoua zkg{o` `kohao vkzskp{m{ao lkvada

cajaoh

k% nknjeoa `ao nknjkzelao azabao lkva`a CNI `adan

nkdal{lao s{zwke lk pknvap cadio `kjep{z

g% nknkzelsa a`aoua Nkni Vko`eoh `aze CNI ahaz skhkza

`edkohlave

h% el{p nkomaha b{j{ohao jael `kohao `kadkz "Zkdapeiosbev

@kadkz% `ao `kjep{z

b% jkzsana.sana `kohao CNI `ao lkvada cajaoh nkomadeo

lkzmasana `kohao `kadkz `ao nkoaxazlao valkp vkom{adao

uaoh pkdab `eskp{m{e laopiz v{sap

e% nkneopa jeaua vknjapadao vkzmaomeao lzk`ep lkva`a `kjep{z )

`kadkz/

:% CNI "Czk`ep Nazlkpeoh Iggeckz%A`av{o p{has.p{has `ao paohh{oh maxaj `aze CNI

"Czk`ep Nazlkpeoh Iggeckz% aopaza daeo =

a% nkokzena avdelase vkznibioao lzk`ep `aze cadio `kjep{z

nkdad{e `kadkzuaoh pkdab nkomadeo lkzmasana `kohao cajaoh

j% nknjkzelao `ao nknjaop{ cadio `kjep{z nkohese Gizn

Avdelase Vkznibioao Vknjeauaao "GAVV%

c% nkoaxazlao lkva`a cadio `kjep{z vzeck desp ) valkp

vknjeauaao vkz{sabaao uaoh pkdab `eskp{m{e idkb laopiz v{sap

apa{ nknjaop{ cadio `kjep{z nkohbep{oh jksazoua aohs{zao

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

uaoh `eeoheolao `kjep{z va`a spz{lp{z lzk`ep uaoh pkzjael

jahe vkz{sabaao `ao cadio `kjep{z

`% nkdal{lao vkohkcklao gesel lko`azaao `kohao SPOL '

JVLJ asde$ mela a`a vkznibioao lzk`ep {op{l {oep jklas

k% nkoueavlao lkdkohlavao `il{nko.`il{nko `ao `apa.`apauaoh `ej{p{blao {op{l nkdal{lao s{zwke

g% nkdal{lao s{zwke lk z{nab cadio `kjep{z$ `ao nkdal{lao

s{zwke lk pknvap {saba cadio `kjep{z "mela a`a {saba%

h% nkdal{lao wkzegelase pkzba`av lkjkoazao `ao dkhadepas

`il{nko.`il{nko vkzsuazapao lzk`ep uaoh `ejkzelao idkb

cadio `kjep{z `kohao nknjkzelao spknvkd CIVU SKS[AE

ASDE va`a skn{a `il{nko vkzsuazapao lzk`ep uaoh

`evkzidkb

b% nkdkohlave `il{nko vkzsuazapao lzk`ep uaoh naseb jkd{n

`eskzablao idkb `kjep{z "Nkni Vko`eoh% `adan xalp{ uaoh

pkdab epkop{lao idkb vkz{sabaao

e% nknjkzelao zklinko`ase pkzba`av vkznibioao avdelase

lzk`ep aze cadio `kjep{z skpkdab nkdal{lao s{zwke/

3% CA "Czk`ep Aoadusp%

A`av{o p{has.p{has `ao paohh{oh maxaj `aze CA "Czk`ep

Aoaduses% aopaza daeo =

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

a% nknkzelsa lkdaualao `il{nko vkzsuazapao lzk`ep cadio

`kjep{z$ jkskzpa lkl{apao dkhadepas `il{nko vkzsuazapao

lzk`ep cadio kjep{z

j% nkdal{lao l{om{ohao daohs{oh lk davaohao apa{ s{zwke lk

cadio `kjep{z pkzba`av avdelase lzk`ep jaz{ "okx iz`kz%$

vkoh{daohao "zkvkap iz`kz% apa{ panjabao "a``epeioad iz`kz%

mela Czk`ep Aoadusp nkzah{lao lkjkoazao `ao wade`epas `apa

aoadesa CNI `ao CNB

c% nkdal{lao s{zwku sanvdeoh lkva`a `kjep{z vipkosead ja`

`kjp jabxa `kjep{z nknv{ouae aheoh ? 36 baze va`a

aohs{zao 1 s)` 7/ S{zwke {daoh baz{s `edal{lao neoenad

sklade `adan skneohh{ `kohao `elkpab{e idkb lkvada cajaoh

`% nkxalede lkvada cajaoh nkoao`apaohaoe v{zcbask iz`kz

avajeda lkvada cajaoh jkzbadaohao

k% nknj{ap vknkpaao `ao vkoh{nv{dao `apa apa{ eogiznase

e`kopegelase p{nj{boua Zk` Azka "`adan bad vknkpaao eoe

CA `avap jkzliiz`eoase `kohao Czk`ep Sczkkokz$ CNB ) NB$

A)Z Bka`$ lkvada cajaoh%/

g% nknioepiz CNI `kohao spap{s Spiv Skddeoh sanvae CNI

pkzskj{p `avap jkzspap{s Skddeoh lknjade

h% nknjkzelao nas{llao lkva`a CNI$ bad.bad uaoh

nkouaohl{p lzepkzea lkdaualao lzk`ep skzpa nknjkzelao

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

nas{llao lkva`a naoamknko {op{l nknvkzjabaz{e lio`ese

lkjemalao lzk`ep/

0%@apa KopzuA`av{o p{has.p{has `ao paohh{oh maxaj `aze @apa Kopzu

aopaza daeo =

a% jkzpaohh{ohmaxaj pkzba`av eov{p`apa cadio `kjep{z `e sespkn

`ao lkjkoazaooua skzpa vkockpalao `il{nko vko`{l{oh

`adan vzisks lzk`ep "VI$ SV JVLJ% `ao `il{nko liopzal

sks{ae spao`az vzisk`{z uaoh pkdab `epkop{lao vkz{sabaao

j% nknkzelsa lkdkohlavao `apa cadio `kjep

c% ckpal `il{nko liopzal$ s{zap vksaoao "VI% `ao s{zap

vkoukzabao JVLJ skpkdab avdelase `eskp{m{e idkb linepk

lzk`ep `ao `e`espzej{se lk cadio `kjep{z `ao `kadkz {op{l

`epao`apaohaoe `ao `espknvkd/

;% Czk`ep VzickssizA`av{o p{has.p{has `ao paohh{oh maxaj `aze Czk`ep

Vzickssizaopaza daeo =

a% nkdal{lao vknkzelsaao {daoh pkzba`av `apa `e sespkn uaoh

pkdab `e eov{pidkb `apa kopzu

j% jkzpaohh{ohmaxaj pkzba`av lkdkohlavao$ lkjkoazao `ao

lkajsabao pahebao `kadkz skzpa nkockhab pkzma`eoua

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@eao Bazpape = Aoadeses Vkohko`adeao Eopkzo Ve{paoh [saba Va`a VP/ SGE Nk`ao$ :616/

vkdalsaoaao VV@ skjkd{n Nkni Vko`eoh `il{nko pahebao

`edkohlave idkb `kadkz

c% nkdal{laogiddix {vNkni Vko`eohPahebao @kadkzlkva`a

CNI `ao CNB ) NB apa{ daohs{oh lk `kadkz

`% nkdal{lao liogeznase lkva`a cadio `kjep{z {op{l

nknaspelao Jkzepa Acaza Skzab Pkzena Lko`azaao ) S{zap

madao `aze `kadkz

k% nkdal{lao eov{p`il{nko pahebao `kadkz`e sespkn/

7% Czk`ep A`neoA`av{o p{has.p{has `ao paohh{oh maxaj `aze Czk`ep

A`neo aopaza daeo =

a% nknvkzseavlao gizn jdaoli `il{nko liopzal$ Gizn

Avdelase Vkznibioao Vknjeauaao `ao Dknjaz Aoadesa

S{zwku Zklinko`ase Vkzizaohao ) Vkz{sabaao "DASZV%

{op{l `eh{oalao s{zwke lk `kjep{z idkb CNI

j% jkzpaohh{ohmaxaj `adan vkouenvaoao `ao vknkdebazaao

skn{a `il{nko `adan na