laporan praktek kerja industri smk muhammadiyah 3 tangerang selatan bidang keuangan akuntansi

7/22/2019 Laporan Praktek Kerja Industri SMK Muhammadiyah 3 tangerang Selatan Bidang Keuangan Akuntansi

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j

EH[ORHN GMIJHVHN [RHGVMG GMRAH JNF]PVRJ

FJSJPJ GM]HNIHN HG]NVHNPJ

[V. P]@OCJNFO ( [MRPMRO )

Fjsusun untug dmdmnulj [mrsyhrhthn Dmnijgutj ]ajhn Nhsjonhe

Vhlun [mehahrhn 2;80/2;86

Fjsusun oeml 1

Nhdh Pjswh NJP

8. NHFLH PLM[VZ PHCCJEH 8280.8.;:2

2. NMNMNI GLHJR]NJPH 8280.8.;:0

0. VJGH N]RLHNFHZHNJ 8280.8.806

[ROIRHD PV]FJ HG]NVHNPJ

PDG D]LHDDHFJZHL 0 VHNIMRHNI PMEHVHN

Ae. Rhyh Fmwj Phrtjgh Ii. Nhnigh No. 6 @jdhniijs - @jputht

2;86



jj

EMDBHR [MNIMPHLHN

Ehporhn Gmijhthn [rhgtjg Gmrah Jnfustrj ([rhgmrjn) fjsusun oeml 1

Nhdh NJP

8. Nhflh Plmpty Phccjeh 8280.8.;:2

2. Nmnmni Glhjrunjsh 8280.8.;:0

0. Vjgh Nurlhnfhyhnj 8280.8.806

[roirhd Ptufj 1 Hgunthnsj

EH[ORHN GMIJHVHN [RHGVMG GMRAH JNF]PVRJ

FJSJPJ GM]HNIHN HG]NVHNPJ [V. P]@OCJNFO ( [MRPMRO )

Vmehl fjshlghn phfh 1

Lhrj 1 ........................................

Vhniihe 1 ........................................

[mdbjdbjni [V. P]@OCJNFO

Fmfj Dueyhfj

[mdbjni Pmgoehl

Hbfue Roljd, P.[f.

Dmnimthluj,

Gmpheh PDG Dulhddhfjyhl 0 Vhnisme

Rh`ldht Ghrtoeo, PM., D.Pj.

Gmpheh [roirhd Hgunthnsj

Frs. Vmiul [uah Rhlhyu



jjj

GHVH [MNIHNVHR

[uaj syugur ghdj phnahtghn gmlhfjrht Heehl PYV, fmnihn smiheh rhldht fhn

ghrunjh-Nyh hgljrnyh pmdbuhthn ehporhn [rhgtmg Gmrah Jnfustrj (prhgmrjn) jnj

fhpht fjsmemshjghn.

Hfhpun pmnyusunhn ehporhn prhgmrjn jnj bmrfhshrghn fhrj fhth-fhth yhni

fjpmroeml fhrj bugu pmfodhn fhn pmnihehdhn sjswh fhrj tmdpht prhgmrjn smrth

tjfhg emphs fhrj fugunihn bmrbhihj pjlhg, oeml ghrmnh jtu phfh gmsmdphthn jnj

jzjnghn ghdj untug dmnyhdphjghn u`hphn tmrjdh ghsjl gmphfh 1

8. Bhphg Rhldht Ghrtoeo, PM., D.Pj. gmpheh PDG Dulhddhfjyhl 0

Vhnimrhni Pmehthn.

2. Bhphg Frs. Vmiul [uahrhlhyu, Gmpheh [roirhd Hgunthnsj PDG

Dulhddhfjyhl 0 Vhnimrhni Pmehthn.

0. Bhphg Hbfue Roljd, P.[f. smbhihj iuru pmdbjdbjni prhgmrjn PDG

Dulhddhfjyhl 0 Vhnimrhni Pmehthn.

6. Bhphg Fmfj Dueyhfj, smbhihj pmdbjdbjni prhgmrjn PDG

Dulhddhfjyhl 0 Vhnimrhni Pmehthn fj [V. P]@OCJNFO.

=. Hyhlhnfh fhn Jbunfh yhni tmehl dmdbmrjghn foronihn, dotjvhsj, smrth

fo‚h hihr tmrsmemshjnyh prhgmrjn jnj.

3. Pmeurul sthcc fhn ghryhwhn [V. P]@OCJNFO yhni tmehl dmdbmrjghn

ghdj dotjvhsj fhn jncordhsj smehdh bmrehnisuninyh prhgmrjn



jv

Dmnyhfhrj bhlwh ehporhn jnj dhsjl bhnyhg gmgurhnihn hthu ahul fhrj

gmsmdpurnhhn, oeml ghrmnh jtu smiheh grjtjg dhupun shrhn yhni dmdbhniun

shniht ghdj lhrhpghn.

Vhnimrhni Pmehthn, Ahnuhrj 2;86

[mnuejs,



v

FHCVHR JPJ

LHEHDHN A]F]E

EMDBHR [MNIMPHLHN ............................................................................. jj

GHVH [MNIHNVHR ..................................................................................... jjj

FHCVHR JPJ .................................................................................................... v

FHCVHR VHBME ............................................................................................ vjj

FHCVHR IHDBHR ....................................................................................... vjjj

BHB J [MNFHL]E]HN

8.8 Ehthr Bmehghni [rhgtmg Gmrah Jnfustrj .............................. 8

8.2 Vuauhn [rhgtmg Gmrah Jnfustrj ........................................... 2

8.0 Dhnchht [rhgtmg Gmrah Jnfustrj ......................................... 0

8.6 Pjstmdhtjgh [mnuejshn ........................................................ 6

8.= Dmtofm [mniudpuehn Fhth ............................................... 6

BHB JJ [MEHGPHNHHN [RHGVMG GMRAH JNF]PVRJ

2.8 Ihdbhrhn ]dud [mrushlhhn ........................................... 3

2.8.8 Pmahrhl Pjnight [V. P]@OCJNFO ......................... 3

2.8.2 Sjsj fhn Djsj [V. P]@OCJNFO ............................. :

2.8.0 Ptrugtur [V. P]@OCJNFO ..................................... 88

2.2 Ahfwhe Gmijhthn ................................................................ 82

2.0 ]rhjhn Gmijhthn Jnfustrj ................................................... 83



vj

BHB JJJ [MDBHLHPHN VMORJ

0.8 Hgunthnsj ........................................................................... 2:

0.8.8 Fmcjnjsj Hgunthnsj ................................................... 2:

0.8.2 Cunisj Hgunthnsj ..................................................... 2:

0.2 Hgunthnsj Dhnhamdmn ....................................................... 0;

0.0 [mnigehsjcjghsjhn ( cjeejni ) .................................................. 08

0.0.8 Fmcjnjsj Cjeejni ........................................................ 08

0.0.2 Vjpm [mnigehsjcjghsjhn ............................................ 08

0.0.0 [rjnsjp Fhshr [mnigehsjcjghsjhn .............................. 02

0.0.6 Pjstmd Dmdmejlhrh Fogudmn ................................. 00

0.6 [hahg .................................................................................. 06

0.6.8 Fmcjnjsj [hahg .......................................................... 06

0.6.2 Amnjs ‐ Amnjs [hahg ................................................... 06

BHB JS [MN]V][

6.8 Gmsjdpuehn ........................................................................ 09

6.2 Phrhn .................................................................................. 0:

6.2.8 Phrhn ]ntug [jlhg [V P]@OCJNFO ..................... 0:

6.2.2 Phrhn ]ntug [jlhg Pmgoehl ..................................... 6;

EHD[JRHN

FHCVHR []PVHGH



vjj

FHCVHR VHBME

Vhbme 2.8 1 Vhbme Gmlhfjrhn Nhflh Pmpty Phcjeeh ............................................ 82

Vhbme 2.2 1 Vhbme Gmlhfjrhn Nmnmni Glojrunjssh ........................................... 80

Vhbme 2.0 1 Vhbme Gmlhfjrhn Vjgh Nurlhnfhyhnj ............................................. 86

Vhbme 2.6 1 ]rhjhn Gmijhthn [rhgmrjn fj [V. P]@OCJNFO ............................ 83



vjjj

FHCVHR IHDBHR

Ihdbhr 2.8 Eoio [V P]@OCJNFO ( [MRPMRO).......................................... 3

Ihdbhr 2.2 Ghntor [usht [V P]@OCJNFO ([MRPMRO) .............................. <

Ihdbhr 2.0 Ptrugtur Orihnjshsj [V P]@OCJNFO ......................................... 88



8

BHB J

[MNFHL]E]HN

8.8 Ehthr Bmehghni [rhgtmg Gmrah Jnfustrj ( [rhgmrjn )

[rhgtmg Gmrah Jnfustrj ( [RHGMRJN ) dmruphghn shehl shtu gmijhthn

jntrhguejguemr yhni fjehgshnhghn oeml sjswh Pmgoehl Gmauruhn, dmn`hgup

pmnihehdhn gmrah fhn tuihs ehjn yhni smsuhj fmnihn proirhd gmhlejhnnyh

dhsjni-dhsjni. [rhgtmg Gmrah Jnfustrj ( [RHGMRJN ) yhni fjehgshnhghn

phfh gmehs \J hthu smdmstmr JJJ, tjfhg fjhrtjghn fmnihn pmnimnhehn dmfhn

fhn pmdbmntughn gmtmrhdpjehn tmrbhths smljniih sm`hrh smpmnulnyh sjswh

fhpht bmrfjrj smnfjrj.

Pmsuhj fmnihn gurjgueud Pmgoehl Dmnmnihl Gmauruhn bhlwh eueushn

PDG fjlhrhpghn dmnahfj sjswh yhni sjhp phghj fj dhsyhrhght. Fj fhehd

gurjgueud smgoehl fjtmthpghn bhlwh untug dmwuaufghn proirhd tmrsmbut

phrh sjswh fjlhrusghn dmnijgutj fhn dmehgshnhghn prhgmrjn hnthrh ehjn 1

Gmtmntuhn Gurjgueud PDG, pmehgshnhhn pmnfjfjghn fhn pmehtjlhn

bmrfhshrghn pmnfmghthn pmnfjfjghn fhn pmehtjlhn bmrfhshrghn pmnfmghthn

[mnfjfjghn Pjstmd Ihnfh, Sjsj fhn Djsj PDG.

[roirhd pmnfjfjghn sjstmd ihnfh shniht fjbutulghn fhehd

pmniuhshhn godpmtmnsj fhn pmdbmntughn sjghp procmsj sjswh smpmrtj

tmr`mrdjn fhehd tuauhn pmnfjfjghn fhn pmehtjlhn PDG yhjtu 1



2

H. [mehgshnhhn pmnfjfjghn fhn pmehtjlhn tmruthdh bmrtuauhn untug

dmdbmghej pmsmrth fjgeht dmnimdbhnighn gmprjbhfjhn, potmnsj

hghfmdjg, fhn fhshr-fhshr gmhlejhn yhni guht fhn bmnhr dmeheuj

pmdbmehahrhn proirhd hfhgtjc, nordhtjc fhn profugtjc.

B. [mnfjfjghn fhn pmehtjlhn fj funjh gmrah bmrtuauhn untug dmdbmrjghn

dmdbmrjghn pmnihehdhn gmrah yhni smsuniiulnyh hihr pmsmrth

dmniuhshj godpmtmnsj gmhlejhn profugtjc sthnfhr, dmnijntmrnhejshsj

sjghp njehj bufhyh jnfustrj yhni bmrorjmnthsj gmphfh sthnfhr

dutu,njehj-njehj mgonodj fhn ajwh gmwjrhushlhhn, smrth dmdbmntug

mtos gmrah yhni grjtjs, profugtjc fhn godpmtjtjc.

8.2 Vuauhn [rhgtmg Gmrah Jnfustrj ( [rhgmrjn )

[rhgtmg Gmrah Jnfustrj ( [RHGMRJN ) fjtunaughn untug dmdbmntug

suphyh dmdjejgj procmsjonhe gmrah hnthrh ehjn 1

H. Dmnjnightghn, dmdpmreuhs fhn dmnmthpghn gmtmrhdpjehn yhni

dmdbmntug gmdhdpuhn sjswh smbhihj bmghe untug dmdhsugj

ehphnihn gmrah yhni smsuhj fmnihn proirhd gmhlejhn fhn fjsjpejn

jedunyh.

B. Dmnudbul gmdbhnighn fhn dmdhnchhtghn sjswh procmssjonhe yhni

fjpmreughn sjswh untug dmdhsugj ehphnihn gmrah smsuhj fmnihn

bjfhninyh.



0

@. Dmnjnightghn pmnihehdhn sjswh phfh hspmg-hspmg ushlh yhni

potmnsjhe fhehd ehphnihn gmrah hnthrh ehjn 1 strugtur orihnjshsj ushlh,

hsosjhsj ushlh, amnahni ghrjr, fhn dmnmnihl ushlh.

F. Dmdbmrjghn gmsmdphthn phfh sjswh untug dmdhsyhrhghtghn fjrj

phfh smsuhtu hthu jgejd ejnigunihn gmrah yhni smbmnhrnyh, bhjg

smbhihj pmgmrah, dhupun smbhihj pmgmrah dhnfjrj, tmruthdh yhni

bmrgmnhhn fmnihn fjsjpejn gmrah.

M. Dmnjnightghn, dmdpmreuhs fhn dmdhnthpghn prosms pmymrhphn

tmgnoeoij bhru fhrj ehphnihn gm smgoehl fhn smbhejgnyh.

C. Dmdpmroeml dhsughn untug dmdpmrbhjgj fhn dmnimdbhnighn

gmsmsuhjhn pmnfjfjghn gmauruhn.

I. Dmnahejn gmrahshdh fmnihn funjh ushlh sm`hrh jnstjtusjonhe untug

dmdbmrjghn pmeuhni dhsug fhn fjtmdphtghnnyh heudnj.

8.0 Dhnchht [rhgtmg Gmrah Jnfustrj ( [rhgmrjn )

Hfhpun yhni dhnchht yhni fjfhpht fhrj pmehgshnhhn [rhgtmg Gmrah

Ehphnihn jnj, hnthrh ehjn 1

H.

Dmnfhphtghn bmrbhihj dh`hd jedu yhni fjfhpht bmrbhihj dh`hd

gmijhthn fj tmdpht fjehgshnhghnnyh [rhgtmg Gmrah Ehphnihn.

B. Dmnfhphtghn pmnihehdhn dmnymemshjghn suhtu pmrdhshehlhn yhni

tmrahfj fhehd suhtu pmrushlhhn bhjg sm`hrh jnfjvjfu hthupun sm`hrh

tjd fhn gmrahshdh.



6

@. Fhpht dmnmrhpghn jedu yhni fjfhphtghn smdhsh guejhl gm fhehd

gmljfuphn nyhth.

F. Dmdpmrsjhpghn ghrjr pmgmrah fhn dmnhdbhl pmnihehdhn bmgmrah.

8.6 Pjstmdhtjgh [mnuejshn

Ehporhn [rhgtjg Gmrah Jnfustrj ([RHGMRJN) jnj fjbhij gm fhehd 6

bhb, fhn fj smtjhp bhbnyh fjrjn`j fhehd sub bhb smbhihj bmrjgut 1

BHB J 1 Bhb jnj dmruphghn bhijhn pmnfhlueuhn fhrj Ehporhn [rhgmrjn

jnj yhni tmrfjrj hths ehthr bmehghni prhgmrjn, tuauhn prhgmrjn,

dhnchht prhgmrjn, sjstmdhtjgh pmnuejshn, fhn dmtofm

pmniudpuehn fhth.

BHB JJ 1 Bhb jnj dmdbhlhs tmnthni pmehgshnhhn gmijhthn prhgmrjn yhni

dmejputj ihdbhrhn udud pmrushlhhn tmdpht fjehgshnhghn

prhgmrjn, urhjhn gmrah, fhn ahfwhe gmijhthn.

BHB JJJ 1 Bhb jnj dmdbhlhs tmnthni pmdbhlhshn fhn tmduhn yhni

dmduht ghajhn tmorj fhn tmduhn stufj.

BHB JS 1 Bhb jnj dmruphghn bhb pmnutup fhrj ehporhn prhgmrjn jnj yhni

bmrjsj gmsjdpuehn fhn shrhn.

8.= Dmtofm [mniudpuehn Fhth

Dmtofm yhni fjiunhghn fhehd pmnmejtjhn tmrsmbut hfhehl dmtofm

pmniudpuehn fhth yhni tmrfjrj smbhihj bmrjgut 1



=

H. Ptufj Ehphnihn

[mnihdhthn ehnisuni gm funjh ushlh fhn funjh jnfustrj fmnihn

`hrh prhgtjg gmrah jnfustrj smehdh 2 buehn fj [V. Pu`ocjnfo

([MRPMRO) smbhihj tmdpht prhgtjg gmrah jnfustrj.

B. Ptufj [usthgh

Dmn`hrj fhth - fhth fmnihn dmdpmehahrj bugu, ehporhn gmrah

prhgtmg, browsjni jntmrnmt hthupun lhsje pmnmejtjhn yhni bmrghjthn

tmnthni gmuhnihn hgunthnsj.



3

BHB JJ

[MEHGPHNHHN [RHGVMG GMRAH JNF]PVRJ

2.8 Ihdbhrhn ]dud [mrushlhhn

2.8.8 Pmahrhl Pjnight [V. P]@OCJNFO ([MRPMRO)

[mrushlhhn pmrsmrohn (pmrsmro) [V. Pupmrjntmnfjni @odphny oc

Jnfonmsjh hthu yhni embjl fjgmnhe fmnihn P]@OCJNFO dmruphghn

bhfhn ushlh pmrsmrohn tmrbhths yhni fjfjrjghn phfh thniihe 22

Ogtobmr 8:=3 dmeheuj poeh gmrah shdh fhehd bmntug aojnt vmnturm

hnthrh pmdmrjnthl Nmihrh Rmpubejg Jnfonmsjh fmnihn Po`jmtm

Imnmrhem fm Purvhjehn`m, PIP PH, smbuhl bhfhn ushlh swhsth hsjni

yhni bmrimrhg fjbjfhni ahsh jnspmgsj yhni bmrgmfufughn fj Pwjss.

Fmnihn bmrahehnnyh whgtu, smjrjni fmnihn tudbulnyh bjsnjs ahsh

P]@OCJNFO, shht jnj gmpmdjejghn shlhd P]@OCJNFO dhyorjths

fjguhshj oeml pmdmrjnthl Nmihrh Rmpubejg Jnfonmsjh yhjtu smbmshr

:=% fhn smfhnighn sjshnyh smbmshr =% fjguhshj oeml PIP.

Ihdbhr 2.8 Eoio [V. P]@OCJNFO ([MRPMRO)



9

Bmrhwhe fhrj lhnyh tmrbhths phfh bjsnjs ahsh `hrio

supmrjntmnfmn`m & jnspm`tjon hths godjfjths pmrthnjhn pmrsmfjhhn

nhsjonhe smpmrtj bmrhs, gmdufjhn fmnihn bufhyh jnovhsj yhni fjdjejgj

smahg ehljrnyh, dmeheuj grmhtjcjths P]@OCJNFO tmrus tudbul

dmnimdbhnighn bjsnjs ahsh ehyhnhn smpmrtj whrmlousjni &

corwhrfjni, cudjihtjon & jnfustrjhe lyijmnm smrvj`ms, hnheytj`he

ehborhtory smrvj`ms, jnfustrjhe & dhrjnm mnijnmrjni smrvj`ms,

smljniih bmrlhsje dmnfhphtghn gmpmr`hyhhn fhrj bmrbhihj pjlhg,

glususnyh phrh profusmn mgportjr, pmdmrjnthl Jnfonmsjh fhn bhlghn

pmdmrjnthl nmihrh shlhbht smrth emdbhih-emdbhih pmnfonor hsjni.

Vjfhg puhs shdphj fjsjtu, smjrjni fmnihn ehau pmrtudbulhn

pmrmgonodjhn Jnfonmsjh yhni dmn`jpthghn pmeuhni hghn gmbutulhn

ahsh fjbjfhni jnspmgsj, supmrvjsj, pmnighajhn fhn pmniuajhn,

P]@OCJNFO dmnimdbhnighn ehyhnhn ahsh yhni fjdjejgjnyh smpmrtj

ehljrnyh ahsh `oeehtmrhe dhnhimdmnt, Eeoyfks himn`y, pmtroemud &

pmtro`lmdj`he, hpprhjshe, poeeutjon hssmssdmnt, soje jnvmstjihtjon, non

fmstru`tjvm tmstjni (NFV), ljniih hgljrnyh P]@OCJNFO

dmnfhphtghn gmpmr`hyhhn fhrj pmdmrjnthl RJ untug dmehgughn

pmnihwhshn tmrlhfhp pmehgshnhhn gmbjahghn pmdmrjnthl yhni fjgmnhe

fmnihn ahsh HVM (hpejghsj thth njhih mgspor).

Ahsh-ahsh P]@OCJNFO fhehd pmrgmdbhnihnnyh dmejputj

jnspmgsj, supmrvjsj, pmnighajhn fhn pmniuajhn hths godufjths

pmrthnjhn, pmrhehthn tmgnjg, jnspmgsj godufjths jnfustrj, pmrfhihnihn



<

fhn pmrthdbhnihn, chsjejths-chsjejths pmrfhihnihn, dhnhamdmn hiunhn,

smrtjcjghsj sjstmd dhnhamdmn dutu, ejnigunihn, gmsmehdhthn fhn

gmsmlhthn gmrah, ahsh-ahsh supmrvjsj fhn pmnighajhn fj bjfhni jnvmsthsj

fhn ehborhtorjud.

Ihdbhr 2.2 Ghntor [usht [V. P]@OCJNFO ([MRPMRO)

Fhehd pmrahehnnyh P]@OCJNFO smdpht dmnihehdj grjsjs,

yhgnj phfh phs`h fjhgljrjnyh gmijhthn ahsh Hpejghsj Vhthnjhih Mgspor

phfh thlun 2;;8. lhe jnj tmehl dmnihgjbhtghn gmruijhn yhni `ugup

sjinjcjghn. Nhdun, smeurul ahahrhn pmrushlhhn tjfhg tjniihe fjhd.

P]@OCJNFO bmrtmghf untug dmnihthsj grjsjs yhni fjlhfhpj fhn

dmnihdbje prhghrsh untug bmrubhl embjl dmnymsuhjghn fjrj fmnihn

tuntuthn fhn thnthnihn ushlh hihr dmnahfj pmrushlhhn profugtjc,

bmrgjnmrah bhjg fhn bmrfhyh shjni dmeheuj pmnmrhphn [roirhd

Vrhnscordhsj Bjsnjs. Pm`hrh bmrthlhp proirhd tmrsmbut dmdbuhlghn



:

lhsje. [hfh thlun 2;;0 duehj dmrhjl ehbh yhni fjjgutj oeml lhsje phfh

thlun-thlun bmrjgutnyh.

[roirhd Vrhnscordhsj Bjsnjs `ugup bmrlhsje dmdbhwh

P]@OCJNFO dmehgughn turnhrounf . P]@OCJNFO gmdbhej gm aheur

gmbmrlhsjehn. Gmnfhtj bmrlhsje dmehgughn turnhrounf, P]@OCJNFO

tjfhg dmniubhl vjsj fhn djsjnyh. P]@OCJNFO dmniubhl cjeosocj

pmdhshrhn fhrj phrhfjidh profu`t orjmntmf dmnahfj dhrgmt orjmntmf

fmnihn dmnmthpghn 8; Ptrhtmij` Busjnmss ]njt (PB]) yhni dmehyhnj

phshr potmnsjhe yhgnj PB] [mrthnjhn7 [mnfuguni Bjsnjs Cjnhnsjhe7

[rofug Jnfustrj fhn Gonsudmn7 Djnmrhe7 Djnyhg & Ihs7 [mdmrjnthl

fhn Jnstjtusj Jntmrnhsjonhe7 Rmghyhsh fhn Vrhnsporthsj7 Pmrtjcjghsj

Jntmrnhtjonhe7 Gmluthnhn, Gmehuthn-[mrjghnhn fhn Ejnigunihn7 smrth

Ahsh-Ahsh ]dud.

2.8.2 Sjsj fhn Djsj

[mrushlhhn dmdjejgj Sjsj, Djsj [mrushlhhn fj fhehd

dmnahehnghn ushlhnyh. Bmrjgut urhjhnnyh smbhihj bmrjgut1

H. Sjsj [mrushlhhn

Sjsj [V. P]@OCJNFO ([mrsmro) hfhehl dmnahfj pmrushlhhn

gmehs funjh fj bjfhni jnspmgsj, supmrvjsj, pmnighajhn, fhn



8;

pmniuajhn yhni jnfmpmnfmn fmnihn tmghf dmdmnulj gmpuhshn

pmehniihn.

B. Djsj [mrushlhhn

Djsj [V. P]@OCJNFO ([mrsmro) hfhehl 1

8. Dmdbmrjghn pmehyhnhn ahsh yhni tmrbhjg untug dmn`hphj

gmpuhshn pmehniihn dmeheuj procmsjonhe-jsdm, ahrjnihn yhni

euhs, sjstmd dhnhamdmn tmrphfu, tmgnoeoij tmpht iunh fhn

pmniiunhhn sthnfhr yhni fjhguj jntmrnhsjonhe.

2. [mrushlhhn shniht dmnilhrihj sudbmr fhyh dhnusjh fhn

bmrtmghf untug dmnimdbhnighn dmrmgh smpmnulnyh.

0. [mrushlhhn bmruphyh dmdmnulj gmpmntjnihn bmrbhihj pjlhg

tmrghjt sm`hrh smjdbhni.



88

2.8.0 Ptrugtur [V. P]@OCJNFO ([MRPMRO)

Ihdbht 2. 0 Ptrugtur Orihnjshsj [V P]@OCJNFO ([MRPMRO)



82

2.2 Ahfwhe Gmijhthn

Ahfwhe gmijhthn bmrjsj hbsmnsj pmsmrth [rhgtmg Gmrah Jnfustrj

([RHGMRJN) fj [V. Pu`ocjnfo ([MRPMRO).

Nhdh Pjswh 1 Nhflh Pmpty Phccjeh Vhbme 2.8

Lhrj Gm - VhniiheHbsmn Gmrah

GmtmrhnihnDhsug Gmeuhr

8 Pmnjn, ;: Pmptmdbmr 2;80 ;<.;; 89.;;

2 Pmehsh, 8; Pmptmdbmr 2;80 ;<.;; 89.;;0 Rhbu, 88 Pmptmdbmr 2;80 ;<.;; 89.;;

6 Ghdjs, 82 Pmptmdbmr 2;80 ;<.;; 89.;;

= Aud‚ht, 80 Pmptmdbmr 2;80 ;<.;; 89.;;

3 Pmnjn, 83 Pmptmdbmr 2;80 ;<.;; 89.;;

9 Pmehsh, 89 Pmptmdbmr 2;80 ;<.;; 89.;;

< Rhbu, 8< Pmptmdbmr 2;80 ;<.;; 89.;;

: Ghdjs, 8: Pmptmdbmr 2;80 ;<.;; 89.;;

8; Aud‚ht, 2; Pmptmdbmr 2;80 ;<.;; 89.;;

88 Pmnjn, 20 Pmptmdbmr 2;80 ;<.;; 89.;;82 Pmehsh, 26 Pmptmdbmr 2;80 ;<.;; 89.;;

80 Rhbu, 2= Pmptmdbmr 2;80 ;<.;; 89.;;

86 Ghdjs, 23 Pmptmdbmr 2;80 ;<.;; 89.;;

8= Aud‚ht, 29 Pmptmdbmr 2;80 ;<.;; 89.;;

83 Pmnjn, 0; Pmptmdbmr 2;80 ;<.;; 89.;;

89 Pmehsh, 8 Ogtobmr 2;80 ;<.;; 89.;;

8< Rhbu, 2 Ogtobmr 2;80 ;<.;; 89.;;

8: Ghdjs, 0 Ogtobmr 2;80 ;<.;; 89.;;

2; Aud‚ht, 6 Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr28 Pmnjn, 9 Ogtobmr2;80 Jzjn ]ehnihn Djf Pmdmstmr

22 Pmehsh, < Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr

20 Rhbu, : Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr

26 Ghdjs, 8; Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr

2= Aud‚ht, 88 Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr

23 Pmnjn, 86 Ogtobmr 2;80Crmm Fhy

@utj Jfue Hflh

29 Pmehsh, 8= Ogtobmr 2;80 @utj Jfue Hflh

2< Rhbu, 83 Ogtobmr 2;80 ;<.;; 89.;;

2: Ghdjs, 89 Ogtobmr 2;80 ;<.;; 89.;;



80

0; Aud‚ht, 8< Ogtobmr 2;80 ;<.;; 89.;;

08 Pmnjn, 28 Ogtobmr 2;80 ;<.;; 89.;;

02 Pmehsh, 22 Ogtobmr 2;80 ;<.;; 89.;;

00 Rhbu, 20 Ogtobmr 2;80 ;<.;; 89.;;

06 Ghdjs, 26 Ogtobmr 2;80 ;<.;; 89.;;

0= Aud‚ht, 2= Ogtobmr 2;80 ;<.;; 89.;;

03 Pmnjn, 2< Ogtobmr 2;80 ;<.;; 89.;;

09 Pmehsh, 2: Ogtobmr 2;80 ;<.;; 89.;;

0< Rhbu, 0; Ogtobmr 2;80 ;<.;; 89.;;

0: Ghdjs, 08 Ogtobmr 2;80 ;<.;; 89.;;

6; Aud‚ht, 8 Novmdbmr 2;80 ;<.;; 89.;;

68 Pmnjn, 6 Novmdbmr 2;80 ;<.;; 89.;;

62 Pmehsh, = Novmdbmr 2;80 Crmm Fhy Vhlun Bhru Jsehd

60 Rhbu, 3 Novmdbmr 2;80 ;<.;; 89.;;

66 Ghdjs, 9 Novmdbmr 2;80 ;<.;; 89.;;

6= Aud‚ht, < Novmdbmr 2;80 ;<.;; 89.;;

Nhdh Pjswh 1 Nmnmni Glhjrunjsh Vhbme 2.2

Lhrj Gm - Vhniihe

Hbsmn Gmrah


8 Pmnjn, ;: Pmptmdbmr 2;80 ;<.;; 89.;;

2 Pmehsh, 8; Pmptmdbmr 2;80 ;<.;; 89.;;

0 Rhbu, 88 Pmptmdbmr 2;80 ;<.;; 89.;;

6 Ghdjs, 82 Pmptmdbmr 2;80 ;<.;; 89.;;

= Aud‚ht, 80 Pmptmdbmr 2;80 ;<.;; 89.;;

3 Pmnjn, 83 Pmptmdbmr 2;80 ;<.;; 89.;;


< Rhbu, 8< Pmptmdbmr 2;80 ;<.;; 89.;;

: Ghdjs, 8: Pmptmdbmr 2;80 ;<.;; 89.;;

8; Aud‚ht, 2; Pmptmdbmr 2;80 ;<.;; 89.;;

88 Pmnjn, 20 Pmptmdbmr 2;80 ;<.;; 89.;;


80 Rhbu, 2= Pmptmdbmr 2;80 ;<.;; 89.;;

86 Ghdjs, 23 Pmptmdbmr 2;80 ;<.;; 89.;;

8= Aud‚ht, 29 Pmptmdbmr 2;80 ;<.;; 89.;;

83 Pmnjn, 0; Pmptmdbmr 2;80 ;<.;; 89.;;

89 Pmehsh, 8 Ogtobmr 2;80 ;<.;; 89.;;

8< Rhbu, 2 Ogtobmr 2;80 ;<.;; 89.;;



86

8: Ghdjs, 0 Ogtobmr 2;80 ;<.;; 89.;;

2; Aud‚ht, 6 Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr

28 Pmnjn, 9 Ogtobmr2;80 Jzjn ]ehnihn Djf Pmdmstmr






@utj Jfue Hflh


2< Rhbu, 83 Ogtobmr 2;80 ;<.;; 89.;;

2: Ghdjs, 89 Ogtobmr 2;80 ;<.;; 89.;;

0; Aud‚ht, 8< Ogtobmr 2;80 ;<.;; 89.;;

08 Pmnjn, 28 Ogtobmr 2;80 Jzjn

02 Pmehsh, 22 Ogtobmr 2;80 ;<.;; 89.;;

00 Rhbu, 20 Ogtobmr 2;80 ;<.;; 89.;;

06 Ghdjs, 26 Ogtobmr 2;80 ;<.;; 89.;;

0= Aud‚ht, 2= Ogtobmr 2;80 ;<.;; 89.;;

03 Pmnjn, 2< Ogtobmr 2;80 ;<.;; 89.;;

09 Pmehsh, 2: Ogtobmr 2;80 ;<.;; 89.;;

0< Rhbu, 0; Ogtobmr 2;80 ;<.;; 89.;;

0: Ghdjs, 08 Ogtobmr 2;80 Phgjt

6; Aud‚ht, 8 Novmdbmr 2;80 Phgjt

68 Pmnjn, 6 Novmdbmr 2;80 Phgjt


60 Rhbu, 3 Novmdbmr 2;80 ;<.;; 89.;;

66 Ghdjs, 9 Novmdbmr 2;80 ;<.;; 89.;;

6= Aud‚ht, < Novmdbmr 2;80 ;<.;; 89.;;

Nhdh Pjswh 1 Vjgh Nurlhnfhyhnj Vhbme 2.0

Lhrj Gm - VhniiheHbsmn Gmrah


8 Pmnjn, ;: Pmptmdbmr 2;80 ;<.;; 89.;;

2 Pmehsh, 8; Pmptmdbmr 2;80 ;<.;; 89.;;

0 Rhbu, 88 Pmptmdbmr 2;80 ;<.;; 89.;;

6 Ghdjs, 82 Pmptmdbmr 2;80 ;<.;; 89.;;

= Aud‚ht, 80 Pmptmdbmr 2;80 ;<.;; 89.;;

3 Pmnjn, 83 Pmptmdbmr 2;80 ;<.;; 89.;;




8=

< Rhbu, 8< Pmptmdbmr 2;80 ;<.;; 89.;;

: Ghdjs, 8: Pmptmdbmr 2;80 ;<.;; 89.;;

8; Aud‚ht, 2; Pmptmdbmr 2;80 ;<.;; 89.;;

88 Pmnjn, 20 Pmptmdbmr 2;80 ;<.;; 89.;;


80 Rhbu, 2= Pmptmdbmr 2;80 ;<.;; 89.;;

86 Ghdjs, 23 Pmptmdbmr 2;80 ;<.;; 89.;;

8= Aud‚ht, 29 Pmptmdbmr 2;80 ;<.;; 89.;;

83 Pmnjn, 0; Pmptmdbmr 2;80 ;<.;; 89.;;

89 Pmehsh, 8 Ogtobmr 2;80 ;<.;; 89.;;

8< Rhbu, 2 Ogtobmr 2;80 ;<.;; 89.;;

8: Ghdjs, 0 Ogtobmr 2;80 Phgjt

2; Aud‚ht, 6 Ogtobmr 2;80 Jzjn ]ehnihn Djf Pmdmstmr

28 Pmnjn, 9 Ogtobmr2;80 Jzjn ]ehnihn Djf Pmdmstmr






@utj Jfue Hflh


2< Rhbu, 83 Ogtobmr 2;80 ;<.;; 89.;;

2: Ghdjs, 89 Ogtobmr 2;80 ;<.;; 89.;;

0; Aud‚ht, 8< Ogtobmr 2;80 ;<.;; 89.;;

08 Pmnjn, 28 Ogtobmr 2;80 ;<.;; 89.;;

02 Pmehsh, 22 Ogtobmr 2;80 ;<.;; 89.;;

00 Rhbu, 20 Ogtobmr 2;80 ;<.;; 89.;;

06 Ghdjs, 26 Ogtobmr 2;80 ;<.;; 89.;;

0= Aud‚ht, 2= Ogtobmr 2;80 ;<.;; 89.;;

03 Pmnjn, 2< Ogtobmr 2;80 ;<.;; 89.;;

09 Pmehsh, 2: Ogtobmr 2;80 ;<.;; 89.;;0< Rhbu, 0; Ogtobmr 2;80 ;<.;; 89.;;

0: Ghdjs, 08 Ogtobmr 2;80 ;<.;; 89.;;

6; Aud‚ht, 8 Novmdbmr 2;80 ;<.;; 89.;;

68 Pmnjn, 6 Novmdbmr 2;80 ;<.;; 89.;;


60 Rhbu, 3 Novmdbmr 2;80 ;<.;; 89.;;

66 Ghdjs, 9 Novmdbmr 2;80 ;<.;; 89.;;

6= Aud‚ht, < Novmdbmr 2;80 ;<.;; 89.;;



83

2.0 ]rhjhn Gmijhthn Jnfustrj

]rhjhn Gmijhthn [rhgmrjn fj [V P]@OCJNFO smehdh 2 buehn

tmrljtuni : Pmptmdbmr 2;80 shdphj fmnihn < Novmdbmr 2;80 hfhehl

smbhihj bmrjgut 1

( Vhbme 2.6 )

Vhniihe Nhdh Fjvjsj Gmijhthn

;:-;:-2;80

Nhflh Pmpty PhccjehGHG (Hgunthnsj

Dhnhamdmn)

Dmehgughn

rmgonsjejhsj

pmeunhshn pjuthni

pmrjofm Hiustus

2;80

Nmnmni Glhjrunjsh GHG (HgunthnsjDhnhamdmn)

Dmehgughn

rmgonsjejhsj

pmeunhshn pjuthni

pmrjofm Hiustus

2;80

Vjgh Nurlhnfhyhnj GHG (Cjejni)

Dmnyusun bugtj

pmnimeuhrhn uhni

ghs/bhng pmrjofm

Hiustus 2;80

8;-;:-2;80


Dhnhamdmn)

Dmehgughn

rmgonsjejhsjpmeunhshn pjuthni

pmrjofm Novmdbmr

2;80

Nmnmni GlhjrunjshGHG (Hgunthnsj

Dhnhamdmn)

Dmehgughn

rmgonsjejhsj

pmeunhshn pjuthni

pmrjofm Novmdbmr

2;80



89

Vjgh Nurlhnfhyhnj GHG (cjejni)

Dmnyusun bugtj

pmnimeuhrhn uhni

ghs/bhng pmrjofm

Hiustus 2;807

@lmgjni bugtj

pmnimeuhrhn uhni

ghs/bhng pmrjofm

Hiustus 2;80

88-;:-2;80


Dhnhamdmn)

Fjstrjbusj cjem untug

pmnmrjdhhn pjuthni


Fjstrjbusj cjem untugpmnmrjdhhn pjuthni


Dmnyusun bugtj

pmnimeuhrhn uhni

ghs/bhng pmrjofm

Hiustus 2;80

82-;:-2;80


Dhnhamdmn)


pmnmrjdhhn pjuthni


Dhnhamdmn)


pmnmrjdhhn pjuthni


Dmnyusun bugtj

pmnimeuhrhn uhni

ghs/bhng pmrjofm

Hiustus 2;80

80-;:-2;80


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni hsjni


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni hsjni


Dmniihbunighn

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Hiustus

2;80

83-;:-2;80 Nhflh Pmpty PhccjehGHG (Hgunthnsj Rmgonsjejhsj thlun



8<

Dhnhamdmn) 2;82


Rmgonsjejhsj thlun2;82


Dmnyusun bugtj

pmnimeuhrhn fhn

pmnmrjdhhn uhni

ghs/bhng pmrjofm

Hiustus 2;80

89-;:-2;80


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni hsjni fhn

rupjhl fmsmdbmr

2;82


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni hsjni fhn

rupjhl fmsmdbmr

2;82


Dmnyusun bugtj

pmnimeuhrhn fhn

pmnmrjdhhn uhni

ghs/bhng pmrjofm

Hiustus &

Pmptmdbmr 2;80

8<-;:-2;80


Dhnhamdmn)


pmnmrjdhhn pjuthni


Dhnhamdmn)


pmnmrjdhhn pjuthni


[mnihrsjphn bugtj

pmnimeuhrhn fhn

pmnmrjdhhn uhni

ghs/bhng pmrjofm

Hiustus 2;807

[mnihrsjphn bugu

lhrjhn pmrjofm

Hiustus 2;80



8:

8:-;:-2;80


Dhnhamdmn)


Dhnhamdmn)


[mnyusunhn bugtj

pmnimeuhrhn &

pmnmrjdhhn uhni

ghs/bhng pmrjofm

Pmptmdbmr 2;80

2;-;:-2;80


Dhnhamdmn)


Dhnhamdmn)


Dmniihbunighn

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Pmptmdbmr

2;80

20-;:-2;80


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni rupjhl fhn

hsjni pmrjofm Ahnuhrj

2;80


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni rupjhl fhn

hsjni pmrjofm Ahnuhrj

2;80


Dmnyusun bugtj

pmnimeuhrhn uhni

ghs/bhng pmrjofm

Pmptmdbmr 2;80

26-;:-2;80 Nhflh Pmpty PhccjehGHG (Hgunthnsj

Dhnhamdmn)

Rmgonsjejhsj dhth

uhni hsjni fhn

rupjhl pmrjofm

Novmdbmr ‐



2;

Fmsmdbmr 2;82


Dhnhamdmn)

Rmgonsjejhsj dhthuhni hsjni fhn

rupjhl pmrjofm

Novmdbmr ‐

Fmsmdbmr 2;82


Dmnyusun bugtj

pmnimeuhrhn uhni

ghs/bhng pmrjofm

Pmptmdbmr 2;80

2=-;:-2;80


Dhnhamdmn)

Cjejni fogudmn

(bhntmx)


Dhnhamdmn)

Cjejni fogudmn

(bhntmx)


Dmnyusun bugtj

pmnimeuhrhn uhni

ghs/bhng pmrjofm

Pmptmdbmr 2;80

23-;:-2;80


Dhnhamdmn)

Fjstrjbusj cjem

Cjejni fogudmn

(bhntmx)


Dhnhamdmn)

Fjstrjbusj cjem

Cjejni fogudmn

(bhntmx)


Dmnyusun bugtjpmnimeuhrhn uhni

ghs/bhng pmrjofm

Pmptmdbmr 2;807

Dmnyusun rmgmnjni

Gorhn

29-;:-2;80 Nhflh Pmpty PhccjehGHG (Hgunthnsj

Dhnhamdmn)

Cjejni fogudmn

(bhntmx)



28


Dhnhamdmn)

Cjejni fogudmn

(bhntmx)


Dmnyusun bugtj

pmnimeuhrhn uhni

ghs/bhng pmrjofm

Pmptmdbmr 2;807

Dmnyusun rmgmnjni

Gorhn

0;-;:-2;80


Dhnhamdmn)Fjstrjbusj cjem




Dmnyusun bugtj

pmnimeuhrhn uhni

ghs/bhng pmrjofm

Pmptmdbmr 2;80

;8-8;-2;80


Dhnhamdmn)Cjejni fogudmn


Dhnhamdmn)Cjejni fogudmn


Dmniihbunighn

bugtj pmnimeuhrhn

fhn pmnmrjdhhn

uhni ghs/bhng

pmrjofm Pmptmdbmr

2;80

;2-8;-2;80


Dhnhamdmn)

Cjejni fogudmn

Fjstrjbusj cjem


Dhnhamdmn)

Cjejni fogudmn

Fjstrjbusj cjem

Vjgh Nurlhnfhyhnj GHG (cjejni)Dmniihbunighn

bugtj pmnimeuhrhn

fhn pmnmrjdhhn



22

uhni ghs/bhng

pmrjofm Pmptmdbmr

2;80

;0-8;-2;80


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni hsjni fhn

rupjhl pmrjofm

cmbruhrj 2;80


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni hsjni fhn

rupjhl pmrjofm

cmbruhrj 2;80

Vjgh Nurlhnfhyhnj GHG (cjejni) (PHGJV)

83-8;-2;80






Dmnyusun bugtj

pmnimeuhrhn uhnighs/bhng pmrjofm

Ogtobmr 2;807

dmnyusun rmgmnjni

gorhn

89-8;-2;80


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni hsjni fhn

rupjhl pmrjofm dhrmt

2;80

Dmnijnput


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni hsjni fhn


2;80

Dmnijnput

Vjgh Nurlhnfhyhnj GHG (cjejni) Dmnyusun bugtj

pmnimeuhrhn uhni



20

ghs/bhng pmrjofm

Ogtobmr 2;807

dmnyusun rmgmnjni

gorhn

8<-8;-2;80


Dhnhamdmn)

Rmgonsjejhsj dhth

uhni hsjni fhn


2;80


Dhnhamdmn)

Dmnijnput


Dmnyusun bugtj

pmnimeuhrhn uhni

ghs/bhni pmrjofm

Ogtobmr 2;807

dmnyusun rmgmnjni

gorhn

28-8;-2;80

Nhflh Pmpty PhccjehGHG (gmuhnihn

goorporht)

@lmgjni fogudmn

Fjstrjbusj cjem

Nmnmni GlhjrunjshGHG (gmuhnihn

goorporht)( Jzjn )


Dmnyusun fhn

dmniihbunighn

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Ogtobmr

2;807 dmnyusun

bugu lhrjhn

22-8;-2;80


goorporht)

@lmgjni fogudmn

Fjstrjbusj cjem


goorporht)

@lmgjni fogudmn

Fjstrjbusj cjem

Vjgh Nurlhnfhyhnj GHG (cjejni) Dmnyusun fhn

dmniihbunighn



26

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Ogtobmr

2;807 dmnyusun

bugu lhrjhn

20-8;-2;80


goorporht)

@lmgjni fogudmn

Fjstrjbusj cjem


goorporht)

@lmgjni fogudmn

Fjstrjbusj cjem


Dmnyusun fhn

dmniihbunighn

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Ogtobmr

2;807 dmnyusun

bugu lhrjhn

26-8;-2;80

Nhflh Pmpty Phccjeh

GHG (gmuhnihn

goorporht)

@lmgjni fogudmn

Fjstrjbusj cjem


goorporht)

@lmgjni fogudmn

Fjstrjbusj cjem


Dmnyusun fhn

dmniihbunighn

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Ogtobmr2;807 dmnyusun

bugu lhrjhn

2=-8;-2;80


goorporht)

@lmgjni fogudmn

Fjstrjbusj cjem


goorporht)

@lmgjni fogudmn

Fjstrjbusj cjem



2=


Dmnyusun bugtj

pmnmrjdhhn uhni

ghs/bhng pmrjofm

Ogtobmr 2;807

Dmnyusun bugtj

pmdotonihn [[l

2<-8;-2;80


goorporht)

Rmgonsjejhsj dhth

uhni hsjni fhn


2;80

Orhèm


goorporht)

Rmgonsjejhsj dhth

uhni hsjni fhn


2;80

Orhèm


Dmnyusun bugtj

pmnmrjdhhn uhni

ghs/bhng pmrjofm

Ogtobmr 2;807

dmnimntrj thnfh

bugtj pmdotonihn

[[l

2:-8;-2;80


goorporht)

Rmgonsjejhsj dhth

uhni hsjni fhn


2;80

Orhèm


goorporht)

Rmgonsjejhsj dhth

uhni hsjni fhn


2;80

Orhèm

Vjgh Nurlhnfhyhnj GHG (cjejni & phahg)

Dmniihbunighn



23

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Ogtobmr

2;807 Dmnimntrj

thnfh bugtj

pmdotonihn [[l

0;-8;-2;80


goorporht)

Rmgonsjejhsj dhth

uhni hsjni fhn


2;80

Orhèm


goorporht)

Rmgonsjejhsj dhth

uhni hsjni fhn


2;80

Orhèm


Dmnyusun fhn

dmniihbunighn

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Ogtobmr

2;807 Dmnimntrj

thnfh bugtj

pmdotonihn [[l

08-8;-2;80


goorporht)

Fjstrjbusj cjem

Orhèm


goorporht)(shgjt)


Dmnyusun fhn

dmniihbunighn

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Ogtobmr

2;807

dmniihbunighn



29

bugu lhrjhn pmrjofm

Ogtobmr 2;80

Dmnimntrj thnfh

bugtj pmdotonihn

[[l

;8-88-2;80


goorporht)

Orhèm

Fjstrjbusj cjem


goorporht)

Orhèm

Fjstrjbusj cjem


Dmnyusun bugtj

pmnimeuhrhn uhdi

ghs/bhng

@lmgjni thnfh bugtj

pmdotonihn [[l

yhni tmehl fj mntrj

;6-88-2;80


goorporht)

Orhèm

Fjstrjbusj cjem


goorporht)( shgjt )

Vjgh NurlhnfhyhnjGHG (gmuhnihn

goorporht)

@lm`gjni thnfh bugtj

pmdotonihn [[l

;3-88-2;80


goorporht)Orhèm


goorporht)Orhèm

Vjgh NurlhnfhyhnjGHG (cjejdi &

pmrphahghn)

Dmnyusun fhn

dmniihbunighn

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Novmdbmr7




2<

pmdotonihn [[l

;9-88-2;80

Nhflh Pmpty Phccjeh GHG (gmuhnihngoorporht)

Orhèm


goorporht)

Orhèm


pmrphahghn)

Dmnyusun fhn

dmniihbunighn

bugtj pmnimeuhrhn

uhni ghs/bhng

pmrjofm Novmdbmr7


pmdotonihn [[l

;<-88-2;80


goorporht)

Orhèm


goorporht)

Orhèm


pmrphahghn)

Dmnyusun fhn

dmniihbunighnbugtj pmnmrjdhhn

uhni ghs/bhng

pmrjofm Novmdbmr7


pmdotonihn [[l



2:

BHB JJJ

[MDBHLHPHN VMORJ

0.8. Hgunthnsj

0.8.8 Fmcjnjsj Hgunthnsj

Hgunthnsj hfhehl suhtu prosms dmn`htht, dmnigehrjcjghsj,

dmrjnighs, dmnioehl fhn dmnyhajghn fhth, trhnshgsj smrth gmahfjhn

yhni bmrlubunihn fmnihn gmuhnihn smljniih fhpht fjiunhghn oeml

orhni yhni dmniiunhghnnyh fmnihn dufhl fjdmnimrtj untug

pmnihdbjehn suhtu gmputushn smrth tuauhn ehjn. Hgunthnsj bmrhshe

fhrj ghth hsjni h``ountjni yhni hrtjnyh bjeh fjtmramdhlghn gm fhehd

bhlhsh Jnfonmsjh hfhehl dmniljtuni hthu

dmdpmrthniiuniahwhbghn, Hgunthnsj fjiunhghn lhdpjr smeurul

gmijhthn bjsnjs fjsmeurul funjh untug dmnihdbje gmputushn

smljniih fjsmbut smbhihj bhlhsh bjsnjs.

0.8.2 Cunisj Hgunthnsj

Cunisj uthdh hgunthnsj hfhehl smbhihj jncordhsj gmuhnihn

suhtu orihnjshsj. Fhrj ehporhn hgunthnsj gjth bjsh dmejlht posjsj

gmuhnihn suhtu orihnjshsj bmsmrth pmrubhlhn yhni tmrahfj fj

fhehdnyh. Hgunthnsj fjbuht sm`hrh guhejthtjc fmnihn shtuhn ugurhn

uhni. Jncordhsj dmnimnhj gmuhnihn shniht fjbutulghn glususnyh



0;

oeml pjlhg dhnhamr/dhnhamdmn untug dmdbhntu dmdbuht

gmputushn suhtu orihnjshsj.

0.2 Hgunthnsj Dhnhamdmn

Hgunthnsj Dhnhamdmn hthu Hgunthnsj Dhnhamrjhe hfhehl sjstmd

hgunthnsj yhni bmrghjthn fmnihn gmtmntuhn fhn pmniiunhhn jncordhsj

hgunthnsj untug dhnhamr hthu dhnhamdmn fhehd suhtu orihnjshsj fhn untug

dmdbmrjghn fhshr gmphfh dhnhamdmn untug dmdbuht gmputushn bjsnjs

yhni hghn dmdunigjnghn dhnhamdmn hghn embjl sjhp fhehd pmnimeoehhn

fhn dmehgughn cunisj gontroe.

Dmnurut @lhrtmrmf Jnstjtutm oc Dhnhimdmnt H``ounthnts (@JDH),

hgunthnsj dhnhamdmn hfhehl "prosms jfmntjcjghsj, pmniugurhn, hguduehsj,

hnhejsjs, pmnyusunhn, jntmrprmthsj, fhn godunjghsj jncordhsj yhni

fjiunhghn oeml dhnhamdmn untug dmrmn`hnhghn, dmnimvheuhsj fhn

pmnimnfhejhn fhehd suhtu mntjths fhn untug dmdhstjghn smsuhj fhn

hgunthbjejths pmniiunhhn sudbmr fhyh tmrsmbut. Hgunthnsj dhnhamdmn auih

dmejputj pmnyusunhn ehporhn gmuhnihn untug gmeodpog non-dhnhamdmn

smpmrtj pmdmihni shlhd, grmfjtur, bhfhn pmnihtur fhn otorjths phahg

"(Jstjehl rmsdj @JDH).

Vlm Hdmrj`hn Jnstjtutm oc @mrtjcjmf [ubej` H``ounthnts (HJ@[H)

dmnyhthghn bhlwh hgunthnsj dhnhamdmn smbhihj prhgtjg dmeuhs gm tjih

bjfhni bmrjgut1



08

h. Dhnhamdmn Ptrhtmij - Dmdhaughn pmrhn hgunthn dhnhamdmn smbhihj

djtrh strhtmijs fhehd orihnjshsj.

b. Dhnhamdmn Gjnmrah - Dmnimdbhnighn prhgtjg pmnihdbjehn gmputushn

bjsnjs fhn dmnimeoeh gjnmrah orihnjshsj.

`. Dhnhamdmn Rjsjgo - Bmrgontrjbusj untug dmdbuht gmrhnigh gmrah fhn

prhgtjg untug dmnijfmntjcjghsj, dmniugur, dmnimeoeh fhn dmehporghn

rjsjgo untug dmn`hphj tuauhn orihnjshsj.

0.0 [mnigehsjcjghsj ( Cje e jni )

0.0.8 Fmcjnjsj Cje e jni

Pjstmd ― cjeejni — hfhehl `hrh yhni sjstmdhtjs untug

dmnigehsjcjghsjghn fhn dmnyjdphn fogudmn, ehijpueh shniht

dufhl fj tmeusurj, fjrubhl hthu fjpjnfhlghn. Cjeejni bjhsh fj smbut

pmnihrsjphn.

Fhehd fmcjnjsj ehjnnyh, sjstmd pmnihrsjphn hfhehl `hrh

pmnihturhn hthu pmnyjdphnhn hrsjp sm`hrh eoijs fhn sjstmdhtjs

fmnihn dmdhghj hbahf, nudmrjg / nodor, luruc hthupun godbjnhsj

luruc fhn nodor smbhihj jfmntjths hrsjp yhni tmrghjt.

0.0.2 Vjpm [mnigehsjcjghsjhn

h. Bmrfhshrghn hbahf.

Fhcthr cjem dmnijgutj uruthn heplhbmt fhrj luruc pmrthdh

smpmrtj1 tuejs nhdh gmeuhrih untug `ejmnt



02

b. ]ruthn hnigh

Fogudmn fjbmrj nodor untug dufhl fjjnvoj`m, rm`mjpt

(dmehgughn pmnhijlhn fhn pmeunhshn)

`. Bmrfhshrghn fhmrhl (nmihrh)

Eoghsj hthu hehdht fmnihn dmniiunhghn suhtu `ofm,

( zjp 4 tutup-bugh fmnihn dufhl) untug dmd cjemghn jncordhsj

f. Lhe-lhe pogog (jnfug)

Pmduh fogudmn bmrlubunihn fmnihn jnfugnyh fj

bhwhl shtu aufue cjem, djshenyh1 lhrih-lhrih untug Mroph, hthu

jncordhsj tuauhn untug Hdmrjgh

m. Gronoeoij

Lhe-lhe pogog (pmntjni) fj- cjem-ghn smsuhj fmnihn

thniihenyh

0.0.0 [rjnsjp Fhshr Cje e jni

[rjnsjp ‐ prjnsjp fhshr fhrj cjeejni hnthrh ehjn

Rjnihn (smfjgjt dmnihdbje ruhnihn)

Ihdphni fjahnighu (fmght fmnihn tmdpht gmrah)

Pmfmrlhnh (dufhl fjdmnimrtj fhn fjiunhghn)

Hdhn (thnph dmnilhehnij ahehn)

@mpht (ihdphni dmnfhphtghn jncordhsj)



00

0.0.6 Pjstmd Dmdmejlhrh Fogudmn

Jtu shniht pmntjni bhlwh sjstmd jnfmgs (dmnurut hbahf)

sjstmd yhni phejni duthgljr fj fhehd gmijhthn rutjn

h. Vuauhn fhrjphfh sjstmd jnfmgs

Dmdbuht dufhl dmemthgghn smtjhp fhcthr fj fhehd sjstmd.

b. Bmntug fhrj phfh sjstmd jnfmgs hnthrh ehjn1

o Pjstmd lhehdhn smpmrtj bugu lhrjhn hthu sjstmd jnfmgs fj

fhehd bugu ghdus

o Ghrtu nhdh (`hrf ) fjhtur fhehd eh`j hthu fuehni

(bmrfhshrghn hbahf, smgtor pmrushlhhn dhupun jnfustrj)

o Pjstmd jnfmgs ‐ rofh- ghrtu-ghrtu fjhtur dmejnighr

dmnijgutj heur rofh (bjhshnyh dmnijgutj hbahf, nhdh

pmrushlhhn hthu nhdh pmrorhnihn)

`. Pmbuhl thnfh (dmnhnfhghn tjfhg hfh) dmstj fjiunhghn,

dmnhnfhghn smbuhl cjem smdmnthrh tmehl fjpjnfhlghn. Pm`hrh

fmthje smbhihj bmrjgut jnj.

o Dmniiunhghn nodor cjem

o Vhniihe fjpjnfhlghn

o Nhdh, untug sjhph cjem jtu fjbuht

Pmduh fhth lhrus tmthp bmrehnisuni sm`hrh hgurht, djshenyh cjem

―Dhtj— (cjem pmehniihn smdmnthrh tjfhg hgtjc) lhrus fjpjnfhlghn

gm hrsjp (thnph fjlhn`urghn) untug fjsjdphn.



06

0.6 [hahg

0.6.8 Fmcjnjsj [hahg

Dmnurut [roc. Fr. L. Ro`ldht Pomdjtro PL, [hahg hfhehl

jurhn rhgyht gmphfh Ghs Nmihrh bmrfhshrghn unfhni-unfhni (yhni

fhpht fjphgshghn) fmnihn tjhfh dmnfhpht ahsh tjdbhe (gontrh

prmsthsj) yhni ehnisuni fhpht fjtunaugghn fhn yhni fjiunhghn untug

dmdbhyhr pmnimeuhrhn udud. Fmcjnjsj tmrsmbut gmdufjhn

fjgormgsjnyh yhni bmrbunyj smbhihj bmrjgut1 [hahg hfhehl pmrhejlhn

gmghyhhn fhrj pjlhg rhgyht gmphfh Ghs Nmihrh untug dmdbjhyhj

pmnimeuhrhn rutjn fhn surpeusnyh fjiunhghn untug pubej` shvjni

yhni dmruphghn sudbmr uthdh untug dmdbjhyhj pubej` jnvmstdmnt .

0.6.2 Amnjs ‐

amnjs phahg

Fj tjnahu fhrj smij Emdbhih [mduniut [hahg fhpht fj bhij

dmnahfj fuh amnjs yhjtu1

h. [hahg Nmihrh

Pmrjni fjsmbut auih [hahg pusht yhjtu phahg yhni

fjpuniut oeml [mdmrjnthl [usht yhni tmrfjrj fhrj1

[hahg [mnilhsjehn

Fjhtur fhehd ]] No. 9 Vhlun 8:<0 tmnthni [hahg

[mnilhsjehn yhni fjubhl tmrhgljr ghej fmnihn ]] Nodor

03 Vhlun 2;;<



0=

[hahg [mrthdbhlhn Njehj fhn [hahg [mnauhehn hths Bhrhni

Dmwhl

Fjhtur fhehd ]] No. < Vhlun 8:<0 tmnthni [hahg

[mrthdbhlhn Njehj fhn [hahg [mnauhehn hths Bhrhni Dmwhl

yhni fjubhl tmrhgljr ghej fmnihn ]] No. 62 Vhlun 2;;:

Bmh Dhtmrhj

]] No. 80 Vhlun 8:<= tmnthni Bmh Dhtmrhj

Bmh Dhsug

]] No. 8; Vhlun 8::= ao. ]] No. 89 Vhlun 2;;3

tmnthni Gmphbmhnhn

@ughj

]] No. 88 Vhlun 8::= ao. ]] No. 0: Vhlun 2;;9

tmnthni @ughj

b. [hahg Fhmrhl

Pmsuhj ]] 2</2;;: tmnthni [hahg Fhmrhl fhn Rmtrjbusj

Fhmrhl, bmrjgut amnjs-amnjs [hahg Fhmrhl1

8. [hahg [rovjnsj tmrfjrj fhrj1

[hahg Gmnfhrhhn Bmrdotor7

Bmh Bhejg Nhdh Gmnfhrhhn Bmrdotor7

[hahg Bhlhn Bhghr Gmnfhrhhn Bmrdotor7

[hahg Hjr [mrdughhn7 fhn

[hahg Rogog.



03

2. Amnjs [hahg Ghbuphtmn/Goth tmrfjrj hths1

[hahg Lotme7

[hahg Rmstorhn7

[hahg Ljburhn7

[hahg Rmgehdm7

[hahg [mnmrhnihn Ahehn7

[hahg Djnmrhe Bughn Eoihd fhn Bhtuhn7

[hahg [hrgjr7

[hahg Hjr Vhnhl7

[hahg Phrhni Buruni Yhemt7

[hahg Budj fhn Bhniunhn [mrfmshhn fhn [mrgothhn7

Bmh [mroemlhn Lhg hths Vhnhl fhn Bhniunhn.



09

BHB JS

[MN]V][

6.8 Gmsjdpuehn

Gmsjdpuehn yhni fhpht fjhdbje fhrj ehporhn prhgtmg gmrah jnfustry jnj

hfhehl 1

8. [rhgtmg Gmrah Jnfustrj ( [RHGMRJN ) dmruphghn shehl shtu gmijhthn

jntrhguejguemr yhni fjehgshnhghn oeml sjswh Pmgoehl Gmauruhn, dmn`hgup

pmnihehdhn gmrah fhn tuihs ehjn yhni smsuhj fmnihn proirhd gmhlejhnnyh

dhsjni-dhsjni.

2. Vuauhn [rhgtmg Gmrah Jnfustrj hfhehl Dmnjnightghn, dmdpmreuhs fhn

dmnmthpghn gmtmrhdpjehn yhni dmdbmntug gmdhdpuhn sjswh7

Dmnjnightghn pmnihehdhn sjswh phfh hspmg-hspmg ushlh yhni potmnsjhe

fhehd ehphnihn gmrah.

0. [V. P]@OCJNFO dmruphghn bhfhn ushlh pmrsmrohn tmrbhths yhni

fjfjrjghn phfh thniihe 22 Ogtobmr 8:=3.

6. Ahsh-ahsh [V P]@OCJNFO dmejputj jnspmgsj, supmrvjsj, pmnighajhn fhn

pmniuajhn hths godufjths pmrthnjhn, pmrhehthn tmgnjg, jnspmgsj godufjths

jnfustrj, pmrfhihnihn fhn pmrthdbhnihn, chsjejths-chsjejths pmrfhihnihn,

dhnhamdmn hiunhn, smrtjcjghsj sjstmd dhnhamdmn dutu, ejnigunihn,



0<

gmsmehdhthn fhn gmsmlhthn gmrah, ahsh-ahsh supmrvjsj fhn pmnighajhn fj

bjfhni jnvmsthsj fhn ehborhtorjud.

=. Sjsj [V. P]@OCJNFO ([mrsmro) hfhehl dmnahfj pmrushlhhn gmehs funjh

fj bjfhni jnspmgsj, supmrvjsj, pmnighajhn, fhn pmniuajhn yhni jnfmpmnfmn

fmnihn tmghf dmdmnulj gmpuhshn pmehniihn7 Djsj [V. P]@OCJNFO

([mrsmro) hfhehl Dmdbmrjghn pmehyhnhn ahsh yhni tmrbhjg untug dmn`hphj

gmpuhshn pmehniihn dmeheuj procmsjonhe-jsdm, ahrjnihn yhni euhs, sjstmd

dhnhamdmn tmrphfu, tmgnoeoij tmpht iunh fhn pmniiunhhn sthnfhr yhni

fjhguj jntmrnhsjonhe7 [mrushlhhn shniht dmnilhrihj sudbmr fhyh dhnusjh

fhn bmrtmghf untug dmnimdbhnighn dmrmgh smpmnulnyh7 [mrushlhhn

bmruphyh dmdmnulj gmpmntjnihn bmrbhihj pjlhg tmrghjt sm`hrh smjdbhni.

3. Hgunthnsj hfhehl suhtu prosms dmn`htht, dmnigehrjcjghsj, dmrjnighs,

dmnioehl fhn dmnyhajghn fhth, trhnshgsj smrth gmahfjhn yhni bmrlubunihn

fmnihn gmuhnihn. Cunisj uthdh hgunthnsj hfhehl smbhihj jncordhsj

gmuhnihn suhtu orihnjshsj.

9. Hgunthnsj Dhnhamdmn hfhehl sjstmd hgunthnsj yhni bmrghjthn fmnihn

gmtmntuhn fhn pmniiunhhn jncordhsj hgunthnsj untug dhnhamdmn fhehd

suhtu orihnjshsj fhn untug dmdbmrjghn fhshr gmphfh dhnhamdmn untug

dmdbuht gmputushn bjsnjs fhn dmehgughn cunisj gontroe.

<. [mnihrsjphn hfhehl `hrh pmnihturhn hthu pmnyjdphnhn hrsjp sm`hrh eoijs

fhn sjstmdhtjs fmnihn dmdhghj hbahf, nudmrjg / nodor, luruc hthupun

godbjnhsj luruc fhn nodor smbhihj jfmntjths hrsjp yhni tmrghjt. Vjpm



0:

[mnigehsjcjghsjhn hnthrh ehjn 1 Bmrfhshrghn hbahf7 ]ruthn hnigh7

Bmrfhshrghn fhmrhl7 Lhe-lhe pogog7 Gronoeoij.

:. [hahg hfhehl pmrhejlhn gmghyhhn fhrj pjlhg rhgyht gmphfh Ghs Nmihrh

untug dmdbjhyhj pmnimeuhrhn rutjn fhn surpeusnyh fjiunhghn untug

pubej` shvjni yhni dmruphghn sudbmr uthdh untug dmdbjhyhj pubej`

jnvmstdmnt. Amnjs ‐ amnjs phahg hnthrh ehjn 1 [hahg Nmihrh yhjtu phahg yhni

fjpuniut oeml [mdmrjnthl [usht yhni tmrfjrj fhrj phahg pmnilhsjehn, phahg

pmrthdbhlhn njehj fhn [hahg [mnauhehn hths bhrhni dmwhl, bmh dhtmrhj,

bmh dhsug, `ughj. Fhn [hahg Fhmrhl yhjtu phahg yhni fjpuniut oeml

[mdmrjnthl Fhmrhl.

6.2 Phrhn ‐ Phrhn

[hfh gmsmdphthn jnj, jzjnghn pmnuejs untug dmdbmrjghn shrhn gmphfh

pjlhg P]@OCJNFO fhn pjlhg smgoehl yhni smjrhnyh fhpht fjahfjghn smbhihj

bhlhn pmrtjdbhnihn iunh gmdhauhn fj dhsh dmnfhthni.

6.2.8 Phrhn - Phrhn ]ntug [jlhg [V P]@OCJNFO

Hfhpun shrhn ‐ shrhn untug pjlhg [V. P]@OCJNFO

([MRPMRO) hfhehl

h. [rhgtjg Gmrah Jnfustrj ([RHGMRJN) jnj hghn embjl tmrhrhl hphbjeh

fjsusun suhtu ahfwhe yhni lhrus fjgmrahghn sjswh dmehgshnhghn

[rhgtjg Gmrah Jnfustrj ([RHGMRJN).

b. Fjlhrhpghn fhpht dmnymfjhghn smorhni jnstrugtur glusus phfh

lhrj-lhrj tmrtmntu yhni bmrtuauhn fhpht dmdbmrjgh pmehahrhn tmorj



6;

yhni bmrlubunihn fmnihn pmgmrahhn hthu gmijhthn yhni

fjehgshnhghn sjswh, hihr sjswh fhpht dmnimrtj fhn dmdhlhdj

pmgmrahhn yhni fjehgshnhghn.

`. ]ntug fhpht embjl bhnyhg dmdbmrjghn pmgmrahhn gmphfh sjswh,

hihr ahd gmrah fhpht tmrjsj pmnul thnph hfh whgtu gosoni yhni

tmrbuhni pmr`udh.

6.2.2 Phrhn - Phrhn ]ntug [jlhg Pmgoehl

Hfhpun shrhn ‐ shrhn untug pjlhg Pmgoehl hnthrh ehjn 1

h. [jlhg smgoehl hihr embjl dmdpmrsjhpghn chsjejths-chsjejths yhni

fjbutulghn oeml sjswh fmdj dmdpmrehn`hr gmijhthn [rhgtjg Gmrah

Jnfustrj ([RHGMRJN).

b. [jlhg smgoehl fjlhrhpghn dmdbhntu gmijhthn sjswh yhni smfhni

dmehgshnhghn [rhgtjg Gmrah Jnfustrj ([RHGMRJN) sm`hrh jntmnsjc,

smljniih smiheh gmsuejthn yhni tjdbue fhpht fjpm`hlghn bmrshdh.



FHCVHR []PVHGH

P]@OCJNFO, [V. 2;88. EH[ORHN VHL]NHN [MR]PHLHHN, [V P]@OCJNFO

([MRPMRO). Vjfhg fjtmrbjtghn. Ahghrth

PDG D]LHDDHFJZHL 0 GOVH VHNIMRHNI PMEHVHN. 2;80. EH[ORHN

[RHGVMG GMRAH JNF]PVRJ FJ FOD[MV FL]‚HCH @J[]VHV, PDG

Dulhddhfjyhl 0 GOVH VHNIMRHNI PMEHVHN. Vjfhg fjtmrbjtghn. Vhnimrhni

Pmehthn

lttp1//www.iooiem.`o.jf

lttp1//jf.wjgjpmfjh.`od

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