Accounting Treatment and Audit of Biological Assets in Palm Oil Company

8/20/2019 Accounting Treatment and Audit of Biological Assets in Palm Oil Company

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XBOPHQZOÎZ OBNFBHZOI

WHQKIDXIB IDXBÎBZO ZHQÎ WQFZHZ IXNO^

IÎZ IZH^ AOFKFLOZ W^ IAK

(WHQXZICIIB WHQDHAXBIB DHKIWI ZI\O^)


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IJJFXB^OBL ^QHI^MHB^ IBN

IXNO^ F@ AOFKFLOJIK IZZH^Z OB W^ IAK

(WIKM FOK JFMWIB_)


3/82


WHQKIDXIB IDXBÎBZO ZHQÎ WQFZHZ IXNO^ IÎZ

IZH^ AOFKFLOZ W^ IAK


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DIÎ WHBLIBÎQ

Wueo syudur phbukos pibeitdib dhcinorit Ikkic Z\^, dirhbi nhblib ricmit nib

kompicib rhzhdo yibl toini chbto-chbtoByi, ûlis diryi idcor obo nipit

noshkhsiodib nhblib aiod nib thpit pini widtubyi. Whbukosib tulis diryi idcor obo

nokidsibidib nikim ribldi mhmhbuco sikic situ syirit ubtud mhbjipio lhkir Icko

Minyi Idubtibso pini Wrflrim Pfdiso Xbovhrsotis Obnfbhsoi. Whbukos mhbyiniro

aicwi siblitkic sukot ailo phbukos ubtud mhbyhkhsiodib kipfrib obo tibpi aibtuib

nib aomaoblib niro ahahripi pocid sheid misi iwik phrdukoicib coblli pini siit

phbyusubib tulis diryi idcor obo. Whbukos mhblujipdib thromidisoc yibl

shnikim-nikimbyi notueudib dhpini pocid-pocid shailio ahrodut5

9.

Fribl tui phbukos, Uikmhono Ikinob nib _hbby @otroibo yibl shkiku

mhmahrodib nudublib shjiri mfrok nib mithro. ^hromi disoc thkic

shbibtoisi mhbnimpoblo nib mhbnfidib shcoblli phbukos nipit

mhbyhkhsiodib tulis diryi idcor obo. ^hromi disoc puki dhpini shuruc

dhkuirli phbukos itis shliki nudublib shrti nfibyi.

1 Oa No o M o k d n ao ao t d dco t k c


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8. ^hmib-thmib shphreuiblib phbukos, Arokoib Hkli, Jcrostoib Pikhbtobf,

Orinit Nzuk _iniob nib Qhzdo Chbnriwib. ^ibpi dikoib, ticub-ticub

phrdukoicib tonid idib simi mhbyhbibldibbyi.

0. ^hmib-thmib micisoswi Pfdiso Idubtibso XO niro ahrailio iblditib nib

eurusib. Whbukos yidob no misi nhpib, shmui idib mhbeino fribl yibl

mhmaibllidib no aoniblbyi misobl-misobl.


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IAZ^QID

Bimi 5 Mucimmin Ocsib

Wrflrim Ztuno 5 Idubtibso Zhdtfr WuakodEunuk 5 Whrkiduib Idubtibso shrti Wrfshs Iunot

itis Isht Aofkflos W^ IAK

Kipfrib milibl obo mhbehkisdib mhblhbio phrkiduib idubtibso shrti iunot itisisht aofkflos pini W^ IAK. Iunotfr thkic mhkidsibidib suatibtovh thst f` nhtioks

f` tribsijtofbs, ibikotojik prfjhnurh, nib thst f` nhtiok aikibjh thrcinip idub isht

aofkflos thrshaut. Zhkimi prfshs iunot, iunotfr mhbliju thrcinip WZID Bf. 90

(Qhvoso 1799) itis Isht ^htip nib Ztibnir Wrf`hsofbik Idubtib Wuakod. Isht

aofkflos W^ IAK thkic nosieodib shjiri wieir. Wrfshnur iunot yibl noeikibdib

thkic shsuio nhblib stibnir yibl ahrkidu no Obnfbhsoi.

Diti dubjo 5Isht aofkflos, dhkipi siwot, iunot, phrkiduib idubtibso, prfshs iunot.


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IAZ^QIJ^

Bimh 5 Mucimmin OcsibZtunohs 5 Wuakoj Zhjtfr Ijjfubtobl

^otkh 5 Ijjfubtobl ^rhitmhbt ibn Iunot f` Aofkflojik

Isshts ob W^ IAK

^cos @obik Issolbmhbt nhsjroahs tch ijjfubtobl trhitmhbt ibn tch iunot f` tch

aofkflojik isshts it W^ IAK. Iunotfr cis jirrohn fut suatibtovh thsts f` nhtioks f`

tribsijtofbs, ibikotojik prfjhnurh, ibn thst f` nhtiokhn aikibjh iliobst tch

aofkflojik issht ijjfubt. Nurobl tch iunot prfjhss, tch iunotfr rh`hrs tf WZID Bf.

90 (Qhvoshn 1799) fb @oxhn Isshts ibn Wuakoj Ijjfubtibts Wrf`hssofbik

Ztibnirns. Aofkflojik isshts ob W^ IAK cis ahhb prhshbthn `iorky ibn tch iunot

prfjhnurhs civh jirrohn fut ob ijjfrnibjh wotc tch ippkojiakh stibnirns ob

Obnfbhsoi.

Dhywfrn 5

aofkflojik issht, pikm fok, iunot, iunot prfjhnurh.


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Ni`tir Oso

KHMAIQ WHQZH^XEXIB DIQ_I IDCOQ ....................................................... oo

CIKIMIB WHQB_IÎIB FQOZOBIKOÎZ ................................................... ooo

CIKIMIB WHBLHZICIB ................................................................................ ov

CIKIMIB WHQB_IÎIB WHQZH^XEXIB WXAKODIZO ............................ voo

KHMAIQ WHQB_IÎIB WKILOIQOZMH ..................................................... vooo

IAZ^QID ............................................................................................................. ox

IAZ^QIJ^ ............................................................................................................ x

Ni`tir Oso ................................................................................................................. xo

AIA 9 .................................................................................................................... 9>

9.9

Kitir Ahkidibl Misikic ........................................................................... 9>

9.1

Qumusib Misikic .................................................................................... 98

9.: ûeuib Whbukosib ...................................................................................... 90

9.> Quibl Kobldup ^DI ................................................................................ 90

9.8

Mhtfnfkflo Whbukosib ^DI ..................................................................... 90

9 0 Zo od W ko ^DI 9<


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:.9.>.> Whbludurib Zhthkic Whbliduib Iwik ........................................ 1?

:.9.>.8

Mhtfnh Whbyusutib .................................................................... :7

:.9.>.0

Whburubib Bokio Isht ^htip ....................................................... :9

:.9.>..9 Whrhbjibiib nib Whbnhditib Iunot ...................................................... >>

:.>.1

Mhkidudib Whblueoib ^hrcinip Whblhbnikoib nib Whblueoib Zuatibto`

^ribsidso ........................................................................................................... >8

:.>.: Mhkidudib Wrfshnur Ibikotos nib Whblueoib Itis Nhtiok Ziknf ........... >0

:.>.> Mhbyhkhsiodib Iunot nib Mhblhkuirdib Kipfrib Iunot ..................... > .................................................................................................................... 8>

>.9 Wrfshs Aosbos Whrdhaubib Ziwot W^ IAK ................................................ 8>

>.1

Whrkiduib Idubtibso itis Isht Aofkflos W^ IAK .................................... 80

>.1.9 Ehbos-ehbos Isht Aofkflos W^ IAK ........................................................ 8.1.9.1 ^ibimib Ahkum Mhblcisokdib ...................................................... 8.1.9.1

^ibimib Mhblcisokdib ................................................................. 83

>.1.1 Whbliduib nib Whbludurib Aoiyi Whrfkhcib Isht Aofkflos W^ IAK . 8?

> 1 : W eo n W d I t Ao k o W^ IAK 8?


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NI@^IQ WXZ^IDI ...........................................................................................


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Ni`tir Limair

Limair 1.9 Ztrudtur Frlibosiso DIW ^WJ………..…….…….…….…….…….19

Limair >.9 Wrfshs Aosbos Whrusiciib Dhkipi Ziwot…….…….…….…….…….8>

Limair >.9 Isht W^ IAK………………………….…….…….…….…….…….03

Limair >.9 Mutiso Isht Aofkflos W^ IAK………..…….…….…….…….…….0?


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Ni`tir Kimporib

Kimporib 9. Khin Zjchnukh W^ IAK

Kimporib 1. Pfujcobl W^ IAK


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AIA 9

WHBNICXKXIB

9.9 Kitir Ahkidibl Misikic

Dhkipi siwot inikic tumaucib obnustro phbtobl phblcisok mobyid misid,

mobyid obnustro, miupub aicib aidir (aofnohshk). Whrdhaubibbyi mhblcisokdib

dhubtublib ahsir shcoblli aibyid cutib nib phrdhaubib kimi nodfbvhrso

mhbeino phrdhaubib dhkipi siwot. Obnfbhsoi mhrupidib sikic situ prfnushb

dhkipi siwot thrahsir no nuboi nib dhkipi siwot thkic mhbeino dfmfnotis ibnikib

shailio sumahr nhvosi bhliri bfb molis, phbjoptiib kipiblib dhrei nib

phkhstiroib kobldublib conup. Whbyhairibbyi no Obnfbhsoi mhbjidup nihric

Ijhc, pibtio tomur Zumitri, Eiwi, Dikomibtib, nib Zukiwhso. Mobyid dhkipi

siwot inikic prfnud dhnui phrtiboib Obnfbhsoi yibl pikobl sudshs, shthkic pino,

nib mhrupidib hdspfr phrtiboib thrahsir. Obnustro obo euli mhmahrodib dfbtroauso

ubtud phmaiblubib nihric shailio sumahr phbtobl niro phblhbtisib dhmosdobib

mhkikuo aunoniyi phrtiboib nib phblfkicib cokor. Wrfnudso mobyid dhkipi siwot

a od a d n n no n kd a o e k c a


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98

aidu mirlirob.

Zosi phblfkicib auic siwot euli nipit nomibìitdib ubtud aibyid cik,

Impisbyi nomibìitdib ubtud midibib thrbid. Impisbyi yibl noshaut aubldok

obto siwot otu nolubidib shailio aicib jimpurib midibib thrbid nib

no`hrmhbtisodib mhbeino dfmpfs. ^hmpurublbyi nipit nolubidib shailio aicib

aidir nib iribl.

Nikim phbjititib idubtibso, dhkipi siwot nodkisoòdisodib mhbeino isht

aofkflos. Isht aofkflos inikic isht yibl ubod, dirhbi mhblikimo tribs`frmiso

phrtumaucib aicdib shthkic isht aofkflos mhblcisokdib futput. ^ribs`frmiso

aofkflos thrnoro itis prfshs phrtumaucib, nhlhbhriso, prfnudso, nib prfdrhiso yibl

mhbyhaiadib phruaicib shjiri duikotito` nib duibtotito` nikim dhconupib chwib

nib tumaucib thrshaut. Isht aofkflos nipit mhblcisokdib isht airu yibl thrwueun

nikim prfnud ilroduktur itiu ahrupi timaicib isht aofkflos nikim dhkis yibl

simi. Dirhbi mhblikimo tribs`frmiso aofkflos otu midi nophrkudib phbludurib

yibl nipit mhbubeuddib bokio niro isht thrshaut shjiri wieir shsuio nhblib

dfbtroausobyi nikim mhblcisokdib ikorib dhubtublib hdfbfmos ailo phrusiciib.

Fk c d d d o od od ko od d aok


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90

9.: ^ueuib Whbukosib

^ueuib niro phbukosib obo nonisirdib pini rumusib misikic noitis yiotu5

9.

Xbtud mhblhticuo phrkiduib idubtibso itis isht aofkflos ahrupi

tibimib phrdhaubib dhkipi siwot yibl nomokodo W^ IAK.

1. Xbtud mhmahrodib limairib mhblhbio prfshs iunot yibl

nokidudib DIW ^WJ itis isht aofkflos yibl nomokodo W^ IAK.

9.> Quibl Kobldup ̂ DI

Whbukos mhmaitiso ruibl kobldup misikic yibl noubldipdib nikim ^DI

obo shaitis pini phrkiduib idubtibso itis isht aofklos W^ IAK shrti prfshnur iunot

yibl nokidudib fkhc DIW ^WJ itis idub isht aofkflos thrshaut. W^ IAK shbnoro

audibkic phrusiciib thraudi nomibi cirus mhbloduto phriturib AIWHWIM nib

phriturib kiob yibl thrdiot. Fkhc dirhbi cik thrshaut, midi phbukos cibyi nipit

mhblubldipdib cik-cik yibl nokidudib fkhc DIW ^WJ pini W^ IAK itis isht

aofkflosbyi nib cik-cik yibl nokidudib W^ IAK otu shbnoro itis idub isht

aofkflosbyi tibpi mhmidsidib phriturib-phriturib kiob yibl shcirusbyi nopituco

c eod c a n k c c a d


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9<

phbukos, yiotu5

i.

Niti Wromhr

Zumahr niti promhr nikim ^DI obo inikic niti yibl nophrfkhc phbukos

mhkikuo prfshnur iunot yibl thkic nokidudib fkhc phbukos ahshrti

fashrviso kiblsubl thrcinip birisumahr pini hbtotis.

a.

Niti Zhdubnhr

Niti shdubnhr pini ^DI obo inikic stuno pustidi thrdiot mithro yibl

noaicis phbukos pini ^DI obo.

:. Whblfkicib nib Ibikosos Niti

Whblfkicib niti mhkoputo dhloitib phblhnotib niti, nib tribs`frmiso niti

shcoblli niti yibl thkic nodumpukdib fkhc phbukos nipit

notribs`frmisodib mhbeino ob`frmiso yibl ahrlubi nib nipit nopicimo

fkhc piri phmaiji ^DI obo.

>. Whmaicisib

Whmaicisib mhrupidib ticipib thridcor niro phbukosib diryi obo. Wini

ailoib obo phbukos mhmahrodib ibikosos shrti phbehkisib thrdiot niti nib

o ` o no eod n k ^DI o o


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93

• AIA : KIBNIZIB ^HFQO

Aia obo idib ahroso mhblhbio kibnisib-kibnisib thfro yibl no nipitdib

niro irtodhk, tukosib-tukosib nib audu-audu rh`hrhbso yibl mhbubeibl ubtud

mhkidudib phmaicisib mithro yibl ahrdiotib nhblib tfpod utimi itiu

eunuk tulis diryi idcor yibl phbukos pokoc.

• AIA > WHMAICIZIB

Aia obo mhbehkisdib phrkiduib idubtibso itis isht aofkflos, prfshnur iunot

yibl nokidudib itis isht aofkflos ahrnisirdib WZID, phblhbnikoib

obthrbik yibl nokidudib fkhc phrusiciib dkohb itis isht aofkflos, nib

phbyieoib isht aofkflos nikim kipfrib dhuiblib.

• AIA 8 DHZOMWXKIB NIB ZIQIB

Aia obo inikic ailoib thridcor niro tulis diryi idcor obo. Wini aia obo,

phbukos idib mhbyimpiodib dhsompukib itis phmaicisib yibl nokidudib

pini aia-aia shahkumbyi shrti mhmuit sirib yibl notueudib dhpini DIW

^WJ, phrusiciib dkohb yiotu W^ IAK.


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AIA 1

LIMAIQIB XMXM WHQXZICIIB

1. 9 Limairib Xmum DIW

Dibtfr Idubtib Wuakod (DIW) ^hrimocirnei, Wrincfbf & Jcibnri

nonorodib fkhc @otrinhwiti ^hrimocirnei nhblib pini ticub 1799. DIW ^WJ

ahrdibtfr pusit no ISI ^fwhr, Eikib Wrf`. Nr. Zitrof, Duboblib, Eidirti Zhkitib.

DIW ^WJ euli mhmokodo jiaibl no dfti Zuriaiyi.

Dibtfr Idubtib Wuakod ^WJ mhrupidib ibllfti niro Qðnk Obthrbitofbik

LmaC (aoisi noshaut Qðnk & Wirtbhr) yibl ahrpusit no Bûrbahrl, Ehrmib. Qðnk &

Wirtbhr mhrupidib phrusiciib eisi prf`hssofbik yibl throbthlriso mhkoputo iunot ,

ijjfubtobl , ausobhss invosfry, tix ibn khlik yibl idto` no ?> kfdiso yibl ahrini

no >: bhliri no shkuruc nuboi. Nonorodib ticub 9?


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17

pieid phrusiciib, pieid yibl noticib, WWc diryiwib nib

WWB.

:. Obvhstmhb Invosfry

Qðnk & Wirtbhr mhmahrodib kiyibib dfbsuktiso aonibl obvhstiso

shphrto strithlo aosbos nib obvhstiso ilir khaoc ahrdhmaibl nib

mhboblditdib vikuh niro aosbos nib obvhstiso yibl nomokodo.

>.

Iunot & Issuribjh

Qðnk & Wirtbhr mhbyhnoidib eisi kiyibib iunot ahrupi iunot

umum itis kipfrib dhuiblib, iunot nhblib tueuib dcusus, rhvohw

ibn jfmpkohbjh, eisi ithsthso shrti `obibjoik nuh nokolhbjh.

Qðnk & Wirtbhr mhmailo eisi kiyibibbyi no Obnfbhsoi mhbeino nui

pkit`frm nomibi ijjfubtobl futsfurjobl , tix invosfry, nib obvhstmhbt invosfry

noaiwic W^ Qfhnk Jfbsuktobl shrti Iunot & Issuribjh noaiwic DIW ^WJ yibl

mukio ahdhreisimi sheid ticub 1799.

Zhailio i`okoiso Qðnk & Wirtbhr no Obnfbhsoi dcususbyi eisi kiyibib iunot,

k k o d d n a k o e n


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19


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11

1.1.1 Dhloitib Xsici W^ IAK

Quibl kobldup dhloitib W^ IAK thrutimi ahrlhrid nikim obvhstiso nib

phrdhaubib dhkipi siwot. Whrusiciib ahrdhnunudib no Eidirti nhblib dibtfr

pusit yibl ahrikimit no \osmi IAK, Wkuot, Eidirti Xtiri. Kfdiso phrdhaubib

dhkipi siwot W^ IAK ahrini no Nhsi Duiki Wubtoib, Dhjimitib îbeubl Kilf,

Diaupithb Muso Aibyuisob, Zumithri Zhkitib, Nhsi Diribl Ilubl, Dhjimitib

Kikib, Diaupithb Muso Aibyuisob, Zumithri Zhkitib nib Nhsi Mhbnos Eiyi,

Muiri Mhnid nib Miblsibl, Dhjimitib Aiyubl Khbjor, Diaupithb Muso

Aibyuisob, Zumithri Zhkitib.

Dhloitib usici W^ IAK cibyikic thraitis pini phbibimib nib phriwitib

dhkipi siwot, nomibi bibtobyi dhkipi siwot thrshaut mhblcisokdib îbnib Auic

Zhlir (ÂZ). Zheiuc obo, W^ IAK ahkum nipit mhmprfnudso Jrunh Wikm Fok

(JWF) itiupub Wikm Dhrbhk Fok (WD) nodirhbidib phrusiciib misoc ahkum

mhmokodo piarod ubtud mhmprfnudsobyi. Fkhc dirhbi otu, W^ IAK cibyi nipit

mhbeuik cisok dhkipi siwotbyi nikim ahbtud îbnib Auic Zhlir (ÂZ) dhpini

phrusiciib kiob.


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1:

nhblib mhtfnh liros kurus shkimi 18 ticub shsuio nhblib tidsorib misi prfnudto`

phrdhaubib dhkipi siwot nib thrcotubl sheid prfnudso dfmhrsoik nomukio.


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AIA :

KIBNIZIB ̂ HFQO

:.9 Nhòboso Isht Aofkflos

Obthrbitofbik Ijjfubtobl Ztibnirns Bf. >9 (OIZ >9) mhbnhòbosodib isht

aofkflos shailio ‛chwib yibl conup itiu tibimib”. Zhkibeutbyi OIZ >9 euli

mhbehkisdib aicwi chwib yibl conup itiu tibimib nodithlfrodib shailio isht

aofkflos dirhbi mhrupidib hbtotis yibl mhblikimo tribs`frmiso aofkflos yiotu

prfshs phrtumaucib, nhlhbhriso, prfnudso, shrti prfdrhiso yibl mhbyhaiadib

phruaicib duikotito` itiu duibtotito` itis hbtotis thrshaut. Cisok phrtiboib shphrto

wfk, diyu, dipis, nib shehbosbyi mhrupidib prfnud pibhb niro isht aofkflos. Fkhc

dirhbi otu, nipit nosompukdib aicwi isht aofkflos mhrupidib chwib thrbid nib

tibimib itiu tumaucib conup yibl aosi mhbnitibldib mibìit no misi yibl

idib nitibl.


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18

nuroib, nsa), tibimib phrdhaubib (dhkipi siwot, dirht, nsa), nib chwib

thrbid yibl ahrumur pibeibl (duni, sipo, dhkhnio, nsa.)

:.9.1 Dkisoòdiso Isht Aofkflos nikim Kipfrib Dhuiblib

Zhphrto yibl thkic noubldipdib shahkumbyi, aicwi OIZ >9

mhbehkisdib isht aofkflos nipit nodhkfmpfddib ahrnisirdib eibldi widtu

tribs`frmiso aofkflosbyi, yiotu isht aofkflos eibldi phbnhd ( scfrt thrm

aofkflojik isshts) nib isht aofkflos eibldi pibeibl (kfbl thrm aofkflojik

isshts). Ahrnisirdib cik thrshaut midi phbldkisoòdisoib isht aofkflos nikim

kipfrib dhuiblib nipit nomisuddib dh nikim isht kibjir (jurrhbt isshts)

itiupub isht tonid kibjir (bfb-jurrhbt issht ) thrlibtubl niro misi

tribs`frmiso aofkflos yibl nomokodo fkhc isht aofkflos itiu eibldi widtu yibl

nophrkudib niro isht aofkflos ubtud soip noeuik.

Isht aofkflos yibl mhmpubyio misi tribs`frmiso itiu soip ubtud

noeuik nikim widtu duribl niro itiu simpio 9 (situ) ticub, nipit

nodkisoòdisodib dh nikim isht kibjir (jurrhbt issht ), yibl aoisibyi


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10

nophrfkhc niro auic siwot yibl nocisokdib. WZID 90 (1799) mhbehkisdib aicwi

diridthrostod niro isht thtip ibtiri kiob nolubidib nikim dhloitib fphriso

phrusiciib nib tueuibbyi audib ubtud nophreuik-ahkodib shrti mhmokodo misi

mibìit khaoc niro situ ticub, nib nikim eumkic yibl judup mithroik. Isht

aofkflos mhmokodo diridthrostod yibl mhbnhdito itiu cimpor simi nhblib isht

thtip thrshaut. Ahrnisirdib cik thrshaut, phrusiciib no Obnfbhsoi yibl kipfrib

dhuiblibbyi cirus nosieodib ahrnisirdib ZID, mhbyieodib isht aofkflos nikim

kipfrib dhuiblib yibl nomokodobyi shsuio nhblib WZID 90 (1799), yiotu ZID

yibl mhblitur thbtibl isht thtip.

Fkhc dirhbi otu, isht aofkflos thrmisud dh nikim nhòboso isht thtip

mhburut WZID 90 (1799). Nikim ailoib obo phbukos idib mhmipirdib prfshnur

phbliduib nib phbjititib isht aofkflos yibl noitur no nikim WZID 90 (1799).

:.9.> Nhòboso Isht ̂ htip

Nhòboso isht thtip mhburut Dohsf, \hylibnt, & \iròkhn (1799) 5 ‛ isht

thtip inikic sumahr niyi ahrwueun yibl nolubidib nikim dhloitib fphriso aosbos


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1<

i. Ahsir dhmubldobib aicwi mibìit dhhdfbfmoib no misi yibl idib

nitibl yibl ahrdiotib nhblib isht thrshaut idib mhblikor dh nikim

phrusiciib, nib

a. Aoiyi phblhkfkiib isht nipit noudur shjiri ibnik

Zuitu ahbni yibl mhmhbuco duikoòdiso ubtud noiduo shailio isht nib

nodhkfmpfddib shailio isht thtip, pini iwikbyi idib noiduo shahsir aoiyi

phrfkhcibbyi, nib ubtud shkibeutbyi idib noiduo pini aoiyi phrfkhcib

noduriblo nhblib idumukiso phbyusutibbyi.

:.9.>.1 Whbliduib Aoiyi Whrfkhcib Isht

Oditib Idubtib Obnfbhsoi mhbnhòbosodib aoiyi phrfkhcib (jfst ) nikim

WZID 90 (1799) shailio ahrodut5

‛Aoiyi phrfkhcib (jfst ) inikic eumkic dis itiu shtiri dis yibl noaiyirdib

itiu bokio wieir niro omaikib kiob yibl noshricdib ubtud mhmphrfkhc suitu isht

pini siit phrfkhcib itiu dfbstrudso itiu, eodi nipit nothripdib, eumkic yibl

noitroausodib dh isht pini siit phrtimi diko noiduo shsuio nhblib phrsyiritib


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i. Aoiyi omaikib dhrei yibl tomauk shjiri kiblsubl niro

phmaiblubib itiu iduososo isht thtip4

a.

Aoiyi phbyoipib kicib ubtud piarod4

j. Aoiyi cibnkobl nib phbyhricib iwik4

n. Aoiyi phridotib nib obstikiso4

h.

Aoiyi phblueoib isht ipidic isht ahr`ublso nhblib aiod4 nib

`.

Dfmoso prf`hssofbik.

Aoiyi phrfkhcib isht thtip cirus nohvikuiso thrus fkhc mibiehmhb shtoip

ticubbyi. Ipiaoki thrnipit aoiyi yibl mhmphbliruco mib`iit hdfbfmos isht no

misi yibl idib nitibl shphrto inibyi phbimaicib dfmpfbhb isht, phbllibtoib

dfmpfbhb isht yibl rusid, itiupub aoiyi phraiodib isht yibl mhblikimo

dhrusidib, midi aoiyi thrshaut cirus nomisuddib dh nikim aoiyi thrjitit.

Ipiaoki isht thkic soip nolubidib nib mimpu ahrfphriso, phrusiciib tonid

afkhc mhbliduo aoiyi phriwitib shciro-ciro isht thtip shailio ailoib niro isht

yibl ahrsibldutib. Aoiyi-aoiyi obo noiduo nikim kipfrib kiai rulo siit threinobyi.


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1?

:.9.>.: Whblhkuirib Zhthkic Whrfkhcib

WZID 90 (1799) mhbehkisdib aicwi phblhkuirib shthkic phrfkhcib iwik

suitu isht thtip cirus notimaicdib pini eumkic thrjitit isht yibl ahrsibldutib

(nodipotikosiso) eodi 5

9. Mhmphrpibeibl misi mibìit isht yibl ahrsibldutib

1.

Mhmahro mibìit dhhdfbfmoib no misi yibl idib nitibl nikim

ahbtud phboblditib dipisotis, mutu prfnudso, itiu phboblditib

stibnir dobhrei.

Whblhkuirib ubtud phraiodib itiu phriwitib isht thtip ubtud mhbeili

mibìit dhhdfbfmoib no misi yibl idib nitibl itiu ubtud mhmphticibdib

stibnir dobhrei shmuki itis suitu isht, aoisibyi noiduo shailio ahaib siit

threinobyi aoiyi thrshaut. Jfbtfcbyi, aoiyi phmhkociriib nib rhpiriso itiu turub

mhsob piarod nib phrikitib aoisibyi mhrupidib ahaib, dirhbi aoiyi thrshaut

nodhkuirdib ubtud mhmhkociri, niropini ubtud mhboblditdib, stibnir dobhrei

shmuki.


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:7

ahrnisirdib audto pisir. Bokio wieir niro piarod nib phrikitib

aoisibyi mhbllubidib bokio pisir yibl nothbtudib fkhc phbokio.

Eodi tonid ini pisir yibl nipit noeinodib nisir phbhbtuib bokio

wieir dirhbi so`it niro isht thtip yibl dcusus nib eiribl nophreuik-

ahkodib, dhjuiko shailio ailoib niro aosbos yibl ahrdhkibeutib,

phrusiciib mubldob phrku mhblhstomiso bokio wieir mhbllubidib

phbnhditib phblcisokib itiu aoiyi phbllibto yibl thkic nosusutdib

(nhprhjoithn rhpkijhmhbt jfst ipprfijc).

Eodi eumkic thrjitit isht mhbobldit idoait rhvikuiso, dhbiodib thrshaut

kiblsubl nodrhnotdib dh hduotis pini ailoib surpkus rhvikuiso. Bimub, dhbiodib

thrshaut cirus noiduo nikim kipfrib kiai rulo coblli shahsir eumkic phburubib

bokio isht idoait rhvikuiso yibl phrbic noiduo shahkumbyi nikim kipfrib kiai rulo.

Eodi eumkic thrjitit isht turub idoait rhvikuiso, phburubib thrshaut noiduo nikim

kipfrib kiai rulo. Bimub, phburubib bokio idoait rhvikuiso thrshaut kiblsubl

nonhaot dh hduotis pini ailoib surpkus rhvikuiso shkimi phburubib thrshaut tonid


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:9

rhsonu isht yibl ahrsibldutib. Xmur mib`iit isht nothbtudib ahrnisirdib

dhlubiib yibl nociripdib fkhc hbtotis. Xmur mib`iit obo nonipitdib niro cisok

hstomiso nib dhaoeidib mibiehmhb yibl mhmautucdib phrtomaiblib ahrnisirdib

phblikimib hbtotis thrcinip isht yibl shrupi.

:.9.>.0 Whburubib Bokio Isht ̂ htip

Nikim mhbhbtudib ipidic suitu isht thtip mhblikimo phburubib bokio,

hbtotis mhbhripdib WZID >3 (177?) thbtibl Whburubib Bokio Isht. No nikim

WZID >3 (177?) noehkisdib aicwi suitu isht turub bokiobyi eodi bokio thrjititbyi

mhkhaoco bokio yibl nipit nophrfkhc dhmaiko. Eodi thrnipit obnodiso suitu isht

turub bokiobyi, phrusiciib cirus mhbhbtudib tidsorib bokio yibl nipit nophrfkhc

dhmaiko. Eodi tonid thrnipit obnodiso phburubib bokio isht, rosodf threinobyi

dhruloib phburubib bokio inikic dhjok, shcoblli phrusiciib tonid phrku

mhbhbtudib tidsorib bokio yibl nipit nophrfkhc dhmaiko.

Eodi bokio yibl nipit nophrfkhc dhmaiko niro suitu isht khaoc dhjok niro bokio

thrjititbyi, bokio thrjitit isht cirus noturubdib mhbeino shahsir bokio yibl nipit


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:1

n. Eumkic thrjitit arutf nib idumukiso phbyusutib (noeumkicdib

nhblib idumukiso rulo phburubib bokio) pini iwik nib idcor

phrofnh

h. Zuitu rhdfbsokoiso eumkic thrjitit pini iwik nib idcor phrofnh,

yibl mhmphrkocitdib5

-

Whbimaicib

-

Isht yibl nodkiso`odisodib shailio thrshnoi ubtud noeuik

- Iduososo mhkikuo phblliaublib usici

- Whboblditib itiu phburubib idoait niro rhvikuiso

- Qulo phburubib bokio yibl noiduo nikim kipfrib kiai rulo

- Qulo phburubib bokio yibl noeurbik aikod nikim kipfrib kiai

rulo Whbyusutib

- Zhkosoc bokio tudir bhtf yibl tomauk nikim phbeiairib kipfrib

dhuiblib niro miti uibl `ublsofbik mhbeino miti uibl

phkipfrib yibl ahrahni, thrmisud phbeiairib niro dhloitib

usici kuir bhlhro mhbeino miti uibl phkipfrib niro hbtotis


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::

n. Whbehkisib mhblhbio bokio wieir isht yibl nothbtudib shjiri

kiblsubl ahrnisirdib cirli yibl nofashrviso (fashrvitofb projhs)

nikim suitu pisir idto` itiu tribsidso pisir thridcor yibl wieir

itiu nohstomiso mhbllubidib thdbod phbokioib kiobbyi

h. Xbtud shtoip dhkfmpfd isht thtip, eumkic thrjitit isht shibniobyi

isht thrshaut nojitit shailio mfnhk aoiyi

`.

Zurpkus rhvikuiso yibl mhbubeuddib phruaicib shkimi phrofnh

nib phmaitisib-phmaitisib nostroauso dhpini phmhlibl sicim

:.1 Iunot Zhjiri Xmum

:.1.9 Nh`oboso Iunot

Hknhr, Ahiskhy nib Irhbs (177?) mhbnh`obosodib ostokic iunotobl shailio

prfshs phblumpukib nib phblhvikuisoib audto mhblhbio ob`frmiso ubtud

mhbhbtudib nib mhkipfrdib nhrieit cuaublib ibtiri ob`frmiso nhblib drothroi

yibl thkic nothtipdib. Iunot cirus nokidudib fkhc pocid yibl dfmphthb, nib

obnhphbnhb.


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:>

mhrupidib ithstiso. Zhnibldib kipfrib dhuiblib costfros shkidu shauic nhdkiriso

niro mibiehmhb phrusiciib mhrupidib ishrso. Whrusiciib mhbllubidib eisi

iunot niro dibtfr idubtib puakod ubtud mhboblditdib duikotis ob`frmiso niro

kipfrib dhuiblib phrusiciib yibl idib nokocit fkhc piri phbllubi kipfrib

dhuiblib.

:.1.1 Ehbos Iunot

Mhburut Zudrosbf Ilfhs (9??0), notobeiu niro kuisbyi phmhrodsiib, iunot

aosi noahnidib mhbeino nui ehbos, yiotu5

i. Lhbhrik Iunot (phmhrodsiib umum)

Lhbhrik iunot inikic suitu phmhrodsiib umum itis kipfrib

dhuiblib yibl nokidudib fkhc Dibtfr Idubtib Wuakod (DIW) yibl

obnhphbnhb nhblib tueuib ubtud aosi mhmahrodib phbnipit

mhblhbio dhwieirib kipfrib dhuiblib shjiri dhshkurucib.

Whmhrodsiib thrshaut cirus nokidudib shsuio nhblib Ztibnir

Wrf`hsofbik Idubtib Wuakod (ZWIW) nib mhmphrcitodib Dfnh Htod


38/82

:8

ipidic shkuruc kipfrib dhuiblib (ob`frmiso yibl noueo) thkic

nobyitidib shsuio nhblib drothroi thrthbtu. Drothroi thrshaut inikic

Ztibnir Idubtibso Dhuiblib (ZID) no Obnfbhsoi, Lhbhrikky

Ijjhpthn Ijjfubtobl Wrobjopkhs (LIIW) no Imhrodi Zhrodit, nib

Obthrbitofbik @oibjoik Qhpfrtobl Ztibnirns (O@QZ) shailio stibnir

idubtibso obthrbisofbik.

i.

Iunot Fphrisofbik

Iunot fphrisofbik mhrupidib tobeiuib itis ailoib thrthbtu niro

prfshnur shrti mhtfnh fphrisofbik frlibosiso thrthbtu yibl

ahrtueuib ubtud mhblhvikuiso h`hsohbso shrti idtovotis prfshnur

shrti mhtfnh thrshaut. Wini siit suitu iunot fphrisofbik shkhsio

nokidsibidib, mibiehmhb aoisibyi idib mhblciripdib sheumkic

rhdfmhbniso ubtud mhboblditdib dhloitib fphrisofbik

phrusiciib.

a.

Iunot Dhpitucib

^ueuib niro iunot dhpitucib inikic ubtud mhbhbtudib ipidic


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:0

iunotfr cirus mhbjipio tueuib iunot thrthbtu shahkum nipit mhbyompukdib aicwi

siknf idcor niro suitu iunot inikic wieir nib nojitit nhblib ahbir. Cik obo aoisi

nodhbik nhblib ostokic tueuib iunot yibl thrdiot siknf (aikibjh-rhkithn iunot

faehjtovhs).

^hrnipit nui phrahniib ibtiri tueuib iunot thrdiot tribsidso nhblib tueuib

iunot yibl thrdiot siknf. Whrahniib thrshaut inikic shailio ahrodut5

i.

Whrahniib phrtimi inikic ompkodiso niro ostokic misobl-misobl,

tueuib iunot yibl thrdiot siknf nothripdib ubtud idub siknf pini

bhriji shphrto poutibl nib phrshnoiib, shnibldib ubtud tueuib

iunot yibl thrdiot tribsidso nothripdib pini dhkis-dhkis tribsidso

shphrto tribsidso phbeuikib nib phmahkoib phrshnoiib.

a.

Whrahniib dhnui inikic eumkic dfmpfbhb tueuib iunot.

^hrnipit nhkipib dfmpfbhb tueuib iunot yibl thrdiot siknf

shnibldib ubtud tueuib iunot yibl thrdiot tribsidso cibyi thrnipit

hbim dfmpfbhb.


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:<

thrjitit shahkumbyi inikic ahbir-ahbir threino. Eodi thrnipit

phbjititib tribsidso yibl shahbirbyi tonid threino, midi tueuib iunot

obo thrkibllir. Eodi mhmibl iunotfr mhbhmudib tribsidso yibl

thrjitit shahbirbyi tonid threino, midi cirus nodfb`ormiso khaoc kibeut

dhpini dkohb.

a.

Jfmpkhthbhss (Dhkhbldipib)

Dfmpfbhb obo ubtud mhblhticuo ipidic shkuruc tribsidso yibl

shcirusbyi nojitit nikim eurbik thkic misud nikim phbjititib

dkohb. Eodi thrnipit sikic situ tribsidso yibl ahkum thrjitit, midi

tueuib iunot obo ahkum thrjipio nib cirus nodfb`ormiso khaoc kibeut

dhpini dkohb. Dhthreinoib nib dhkhbldipib obo mhbhdibdib pini

iunot jfbjhrb yibl ahrthbtiblib. Eodi dhthreinoib ahrcuaublib

nhblib dhmubldobib threinobyi fvhrstithmhbt fkhc dkohb, midi

dhkhbldipib ahrcuaublib nhblib dhmubldobib threinobyi

ubnhrstithmhbt fkhc dkohb.

j. Ijjurijy (Dhiduritib)


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:3

dhsikicib yibl mubldob threino ibtiri kiob, mhbjitit phbeuikib

drhnot shailio phbeuikib tubio, mhbjitit phbeuikib isht thtip

shailio phbnipitib, nib kiobbyi.

`. ômobl

Dfmpfbhb obo ubtud mhblhticuo ipidic tribsidso nojitit pini

tibllik threinobyi. Eodi thrnipit tribsidso yibl tonid nojitit pini

tibllik threinobyi tribsidso thrshaut, midi tueuib obo ahkum

thrphbuco.

Zhthkic lhbhrik tribsijtofb-rhkithn iunot faehjtovhs thkic nothbtudib,

sphjoòj tribsijtofb rhkithn iunot faehjtovhs ubtud shtoip dhkis tribsidso nipit

noaiblub.

:.1.:.1 ûeuib Iunot ̂ hrdiot Ziknf

Zimi cikbyi nhblib tueuib iunot yibl thrdiot tribsidso, tueuib iunot yibl

thrdiot siknf obo euli noeinodib shailio dhribldi dhrei iunot fkhc iunotfr nikim


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:?

obo mhbllimairdib ipidic shmui isht thtip yibl ini thkic nojitit

dhnikim siknf isht thtip no kipfrib dhuiblib.

j. Ijjurijy (Dhiduritib)

ûeuib obo mhrueud pini bokio-bokio yibl thrjibtum nikim kipfrib

dhuiblib shailio bokio yibl shjiri irotmitodi ahbir inibyi.

ûeuib obo sphsoòd ubtud idub isht thtip yiotu ipidic siknf idub

isht thtip thkic mhbubeudib bokio yibl idurit itiu tonid. ûeuib

iduriso aosi noipkodisodib nikim mhblueo dhahbirib ubtud siknf

idumukiso phbyusutib.

n. Jkissoòjitofb (Dkisoòdiso)

Dkisoòdiso mhkoaitdib upiyi ubtud mhbhbtudib ipidic othm-othm

yibl thrthri nikim suitu ni`tir dkohb thkic nodithlfrodib nikim

idub-idub yibl ahbir. Jfbtfcbyi ini ahahripi phblhkuirib yibl

aosi nodipotikosiso dh nikim isht thtip nib ini euli yibl cibyi aosi

nojitit shailio ahaib. Mhkikuo tueuib obo iunotfr aosi mhkocit

ipidic idubtib thkic ahbir mhbldkisoòdisodib phblhkuirib otu


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>7

simi nhblib eumkic yibl ini no misthr òkh nib simi nhblib

eumkic yibl ini no audu ahsir.

l. Qhikoziakh Pikuh

ûeuib obo mhmaicis thbtibl ipidic siknf idub thkic noshsuiodib

shkimi misi mibìitbyi coblli mhbjhrmobdib bokio yibl

thrhikosiso. ûeuib obo mhrupidib ailoib niro ishrso mibiehmhb

yiotu Whbokioib itiu ikfdiso (vikuitofb fr ikkfjitofb)

c. Qolcts ibn Fakolitofb

Zhailio timaicib thrcinip tueuib dhahriniib, shailoib ahsir isht

cirus ahbir-ahbir nomokodo thrkhaoc nicuku shahkum isht thrshaut

noiduo nib nojitit nikim kipfrib dhuiblib. Zhrupi nhblib cik

thrshaut, cutibl pub cirus mhrupidib dhwieoaib yibl notibllubl

fkhc phrusiciib. ûeuib obo mhrupidib ailoib niro ishrso

mibiehmhb yiotu cid nib dhwieoaib (rolcts ibn fakolitofb).

ûeuib obo sphsoòd nikim prfshs iunot thrcinip isht thtip yiotu

ipidic siknf isht thtip no kipfrib dhuiblib otu mhmibl ahbir


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>9

mhbyitidib phbnipit itis kipfrib dhuiblib iunotib.

Zhailoib ahsir phdhreiib iunotfr obnhphbnhb nikim ribldi mhmahrodib

phbipit itis kipfrib dhuiblib thrnoro niro usici ubtud mhbnipitdib nib

mhblhvikuiso audto iunot. Xdurib dhiasicib (vikonoty) audto thrshaut ubtud tueuib

iunot thrlibtubl pini phrtomaiblib iunotfr obnhphbnhb.

Mhburut Hknhr, Ahiskhy nib Irhbs (177?) thrnipit nhkipib toph audto iunot

yibl nipit nolubidib fkhc iunotfr. Iunotfr nipit mhbllubidib dfmaobiso ibtiri

audto iunot yibl ini ubtud mhmauit dhsompukib itis shsuitu idub. Audto iunot

thrshaut aosi nonipitdib fkhc iunotfr siit mhkidudib prfshnur iunot yibl mhrhdi

thripdib. ôph-toph audto iunot thrshaut inikic shailio ahrodut5

i. Whmhrodsiib òsod ( pcysojik hximobitofb)

Whmhrodsiib òsod inikic obsphdso itiu phblcotublib yibl

nokidudib fkhc iunotfr thrcinip tibloakh isshts niro phrusiciib.

ôph iunot obo khaoc shrobl nokidudib thrcinip idub dis nib

phrshnoiib, bimub jiri obo euli nipit nolubidib ubtud idub

kiobbyi euli. Whmhrodsiib òsod notueudib ubtud mhmaudtodib


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>1

nodorom dfbòrmiso dhnui itiu dhtoli aicdib khaoc nikim disus

thrthbtu. Eodi usici obo lilik nib nobokio thrkiku mhmidib aoiyi,

aoisibyi iunotfr idib mhkidudib prfshnur ikthrbito` kiob.

Zhnibldib nikim ehbos dfbòrmiso bhlito`, rhspfb nociripidib

idib nothromi cibyi eodi ob`frmiso yibl noahrodib inikic sikic,

nib tonid ini timaicib prfshnur kiob eodi tonid ini rhspfb itis

dfbòrmiso thrshaut. Zhailio cisok niro phrahniib thrshaut,

dfbòrmiso bhlito` mhmokodo tobldit dhibnikib yibl khaoc rhbnic

noaibnobldib nhblib dfbòrmiso pfsoto`.

j. Nfdumhbtiso

Nfdumhbtiso inikic obsphdso yibl nokidudib fkhc iunotfr thrcinip

nfdumhb nib phbjititib dkohb ubtud mhmahbirdib ob`frmiso yibl

nomisudib nib shcirusbyi nomisudib dh kipfrib dhuiblib.

Nfdumhb-nfdumhb yibl nophrodsi fkhc iunotfr inikic phbjititib

yibl nolubidib fkhc dkohb nikim mhbyhnoidib ob`frmiso ubtud

mhkidudib aosbosbyi shjiri thritur, nikim ahrahbtud dhrtis,


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>:

mhmicimo aosbos nib obnustro dkohb, mhbludur dhmimpuib hbtotis

ubtud thrus lfobl jfbjhrb, nib mhblobnodisodib dhahriniib niro

dhmubldobib sikic sieo nikim kipfrib dhuiblib. Zhkiob otu

Wrfshnur ibikotos nipit mhbluriblo nhtiokhn iunot thst.

h. ^ibyi eiwia nhblib dkohb (obquory)

^ibyi eiwia mhrupidib prfshs mhmphrfkhc ob`frmiso aiod thrtukos

miupub kosib niro dkohb nikim mhbeiwia phrtibyiib yibl noieudib

iunotfr. \ikiupub audto iunot niro cisok tibyi eiwia obo nipit

nophrtomaibldib, bimub aoisibyi noibllip ahkum mhyidobdib

dirhbi sumahr ob`frmiso audib ahrisik niro sumahr yibl

obnhphbnhb nib nipit siei aois dirhbi dhphbtoblib dkohb.

`.

Whblcotublib Dhmaiko ( Qhjikjukitofb)

Whblcotublib ukibl mhbjidup mhmhrodsi ukibl phblcotublib

yibl nokidudib dkohb. Whblcotublib ukibl obo thrnoro niro ths

thrcinip phblcotublib iduriso irotmitodi nib thrmisud prfshnur-

prfshnur shphrto phrpibeiblib tilocib phbeuikib nib phrshnoiib,


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>>

mhblotiro piarod ubtud mhbnipitdib pibniblib umum niro

ìsokotis dkohb, itiu mhblimito phliwio nikim mhkidudib tulis

idubtibso ubtud mhbhbtudib ipidic phliwio yibl notulisdib

mhkidudib tibllubl eiwiabyi nhblib aiod itiu tonid.

:.> îcipib Iunot Kipfrib Dhuiblib

Iunotfr cirus mhmphrfkhc audto iunot yibl mhminio ubtud mhmaibtu

shmui dfmpfbhb tueuib iunot shcoblli iunotfr pini idcorbyi aosi mhblhkuirdib

phbnipitbyi thbtibl kipfrib dhuiblib yibl noiunot. Xbtud aosi mhkidudib otu,

iunotfr cirus mhbloduto prfshs iunot. Hknhr, Ahiskhy nib Irhbs (1773)

mhbnhòbsodib prfshs iunot shailio mhtfnfkflo phkidsibiib suitu iunot ubtud

mhbeimob aicwi audto yibl nodumpukdib mhminio nib dfmphthb, shrti shkuruc

tueuib iunot nipit thrphbuco.

Inipub prfshs iunot noailo dh nikim hmpit ìsh itiu ticip shailio

ahrodut5


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ubtud mhbhbtudib ahsirbyi rosodf phblhbnikoib yibl nomokodo

dkohb. Iunotfr mhblonhbtoòdiso phblhbnikoib obthrbik nib

mhblhvikuiso h`hdtoòtis niro phblhbnikoib thrshaut. Wrfshs

onhbtoòdiso nib hvikuiso otu aoisi noshaut isshssobl jfbtrfk rosd .

Whblhbnikoib obthrbik yibl khmic, idib mhmphrahsir rosodf

phblhbnikoib nomibi idib mhmphbliruco ahsirbyi audto iunot

yibl nophrkudib nib prfshnur iunot yibl nokidudib shkimi prfshs

iunot.

j. Mhbhtipdib Mithroikotis nib Mhbokio Qosodf Zikic Zieo

Iunotfr mhbllubidib phmicimib itis strithlo aosbos nib obnustro

dkohb, shphrto cik-byi h`hdtoòtis phblhbnikoib, inikic ubtud

mhbludur rosodf thrnipitbyi sikic sieo pini kipfrib dhuiblib.

Mithroikotis mhrupidib ahsirib dhsikicib itiu sikic sieo pini

ob`frmiso yibl nipit mhmphbliruco phrtomaiblib nikim

mhblimaok suitu dhputusib. Mhbhtipdib aitisib mithroikotis

nophrkudib ubtud mhbhbtudib eumkic simphk audto iunot yibl idib


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mhbhmudib inibyi phbyompiblib, suatibtovh thst (prfshnur ibikotos, suatibtovh

thsts f` tribsijtofbs, nib thst f` nhtioks aikibjhs) nipit nophraibyid. Wini dfbnoso

thrthbtu, ipiaoki phblhbnikoib obthrbik phrusiciib tonid nipit noibnikdib simi

shdiko, iunotfr aosi siei tonid mhkidudib thst f` jfbtrfks nib kiblsubl

mhkidudib suatibtovh thsts kiobbyi. Cisok niro thst f` jfbtrfks nib suatibtovh thsts

f` tribsijtofbs mhrupidib phbhbtu utimi niro phkidsibiib thst f` nhtioks f`

aikibjhs.

^hst f` jfbtrfk nokidudib ubtud mhblueo dhh`hdto`ib phblhbnikoib obthrbik

phrusiciib. Nikim mhbeikibdib phblueoib obo, iunotfr aoisibyi mhkidudib tibyi

eiwia nhblib diryiwib yibl ahrtibllubl eiwia, mhmhrodsi nfdumhb, jititib

nib kipfrib, mhblfashrviso idto`otis yibl ahrdiotib nhblib phblhbnikoib, nib

mhbeikibdib ukibl prfshnur phrusiciib.

Zuatibtovh thsts f` tribsijtofbs mhrupidib prfshnur yibl nonhsiob ubtud

mhblueo ipidic tribsidso yibl threino thkic thrjitit nib shsuio nhblib bokio yibl

shahbirbyi pini kipfrib dhuiblib.


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dhtoli yibl obnhphbnhb niro dkohb, nomibi audto thrshaut nopibnibl mhmokodo

duikotis yibl cibnik shailio audto iunot.

:.>.> Mhbyhkhsiodib Iunot nib Mhblhkuirdib Kipfrib Iunot

Ziit iunotfr thkic mhkidsibidib shmui prfshnur iunot, phbtobl ailo

iunotfr ubtud mhbldfmaobisodisodib ob`frmiso yibl thkic nophrfkhc ubtud

mhbjipio suitu dhsompukib mhblhbio dhwieirib kipfrib dhuiblib. Zhthkic

shmui prfshnur phblueoib nikim iunot shkhsio nodhreidib, irtobyi iunotfr thkic

mhblumpukdib audto iunot shcoblli thkic mhbueu dhpini dhsompukib shailio

nisir ubtud mhblhkuirdib phbnipit (fpobo) iunot. Bimub pini ticip obo misoc

ini ahahripi cik yibl cirus nophrcitodib fkhc iunotfr.

Iunotfr cirus mhbhkiic dhmubldobib inibyi jfbtoblhbt koiaokotohs nib

euli mhbhkiic suashquhbt hvhbts yibl ini. Jfbtoblhbt koiaokotohs inikic

dhwieoaib yibl tomauk no misi mhbnitibl idoait suitu idtovotis yibl sunic

threino nib bokiobyi tonid nipit nopistodib. Zhnibldib suashquhbt hvhbts inikic

dheinoib-dheinoib yibl threino shthkic tibllik bhriji bimub shahkum tibllik


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>3

Whbnipit wieir nhblib phblhjuikoib, mhbyitidib aicwi kipfrib

dhuiblib mhbyieodib shjiri wieir nikim shmui cik yibl mithroik,

pfsoso dhuiblib, cisok usici, nib irus dis hbtotis thrthbtu shsuio

nhblib probsop idubtibso yibl ahrkidu umum no Obnfbhsoi, dhjuiko

ubtud nimpid cik-cik yibl ahrcuaublib nhblib yibl

nodhjuikodib. Whbnipit obo nipit nodhkuirdib dirhbi ini

dhthraitisib sjfph f` iunot nib dhlilikib hbtotis nikim mhbloduto

stibnir idubtibso yibl ahrkidu umum yibl phblirucbyi cibyi

judup mithroik.

j. Whbnipit tonid wieir.

Whbnipit tonid wieir mhbyitidib aicwi kipfrib dhuiblib tonid

mhbyieodib shjiri wieir pfsoso dhuiblib, cisok usici, nib irus dis

hbtotis thrthbtu shsuio nhblib probsop idubtibso yibl ahrkidu

umum no Obnfbhsoi. Whbnipit obo nodhkuirdib dhtodi nothmudib

dhtonidwieirib yibl siblit mithroik shthkic prfshs iunot.

n. Whrbyitiib tonid mhmahrodib phbnipit.


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cirus simi nhblib eumkic siknf pini audu ahsir.

Nikim phkidsibiib iunot thrcinip isht aofkflos iunotfr cirus mhmicimo

thrkhaoc nicuku phblhbnikoib obthrbik nib mhblueo phblhbnikoib obthrbik nikim

sodkus phrfkhcib nib phmaiyirib, shkibeutbyi iunotfr mhkidudib suatibtovh thst

nhtioks f` tribsijtofbs yibl thrnoro niro hbim ticip.

:.8.9 Zuatibtovh thst f` tribsijtofb

Iunot isht thtip mhrupidib cik yibl phbtobl, mhbloblit umur isht thtip

khaoc niro situ phrofnh, shcoblli dhsikicib phbjititib nib phbyieoib isht thtip

pini suitu phrofnh nipit thrus mhmphbliruco phrofnh-phrofnh shkibeutbyi.

Inipub ahrodut obo mhrupidib prfshnur yibl cirus nokidudib nikim phkidsibiib

suatibtovh thst f` nhtioks f` tribsijtofb isht thtip (Irhbs, Hknhr, nib Ahiskhy,

177?)5

i. Mhkidsibidib prfshnur ibikotos

Wrfshnur obo ahrtueuib ubtud mhkocit dhmubldobib sikic sieo yibl

mithroik pini isht thtip. Wrfshnur ibikotos yibl nokidudib fkhc


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isht thtip thrshaut. Iunotfr euli cirus mhmvhroòdiso tribsidso

thrjitit mhbyibldut dhthpitib dkisoòdiso.

j.

Mhmvhroòdiso phburubib isht yibl threino shkimi ticub ahreikib

Whblhbnikoib obthrbik phrusiciib siblit phbtobl dhtodi mhkidudib

phkhpisib isht. Iunotfr nipit mhbhkuruso ftfrosiso itis phkhpisib

shphrto phbeuikib, phruaicib, nib phblcipusib isht thtip ubtud

mhbluriblo rosodf sikic sieo. ûeuib iunotfr nosobo inikic ubtud

mhmistodib aicwi phkhpisib thkic nojitit pini eumkic yibl ahbir.

Kibldic phrtimi yibl nipit nokidudib iunotfr inikic nhblib

mhkocit sdhnuk dkohb yibl ahroso tibllik phkhpisib isht thtip, bimi

fribl itiu phrusiciib yibl mhbliduososo isht thtip, cirli euik,

aoiyi iwik, tibllik iduososo, nib idumukiso phbyusutib. Wrfshnur

yibl nipit nokidudib ubtud mhmvhroòdiso phkhpisib isht ibtiri

kiob5

-

Mhkidudib hvikuiso ipidic isht thtip yibl airu noiduososo

mhbllibtodib isht thtip yibl ini


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ûeuib iunot ubtud ahaib phbyusutib inikic dhiduritib. Dkohb

cirus mhbloduto dhaoeidib phbyusutib yibl dfbsosthb niro phrofnh

dh phrofnh nib mhkidudib phrcotublib nhblib thpit.

`. Mhmvhroòdiso siknf idcor pini idumukiso phbyusutib

Wrfshnur yibl nokidudib fkhc iunotfr ubtud mhblueo idumukiso

phbyusutib yibl nosieodib nikim misthr òkh thkic shsuio nhblib

audu ahsir yiotu nhblib jiri phblueoib phbeumkicib itis

idumukiso pini misthr òkh nib mhbhkusuro tftikbyi dh audu ahsir.

Ipiaoki threino phkhpisib itiu phbeuikib isht thtip midi idumukiso

phbyusutib idib ahrduribl. Zhaikodbyi eodi phrusiciib mhmahko

isht thtip shkimi ticub ahreikib midi bokio idumukiso phbyusutib

idib ahrtimaic. Misi mibìit isht thtip nipit mhblikimo

phruaicib, cik obo noshaiadib ahrduriblbyi phrmobtiib

dfbsumhb, mfnoòdiso nikim fphriso, nib phbimaicib (uplrinh)

ùblso isht. Xbtud mhblitiso cik obo, iunotfr mhblhvikuiso bokio

isht thtip nib mhmistodib phbyhsuioib nikim idumukiso


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- Xbtud mhmistodib ipidic ahaib phbyusutib nikim

phrofnh phmhrodsiib thkic nokidudib nhblib jiri yibl

shsuio nhblib phriturib yibl ahrkidu (ZID), dfbsosthb,

nib phrcotublibbyi thkic nokidudib nhblib ahbir.

- Xbtud mhmistodib ipidic ini isht thtip yibl noeinodib

shailio eimobib. Xbtud mhmistodib ipidic phbyieoib isht

thtip nikim kipfrib dhuiblib thkic shsuio nhblib

phriturib yibl ahrkidu umum (ZID).

:.8.1 ^hst f` Nhtiok Aikibjh

^icipib obo nokidudib shthkic iunotfr mhbhbtudib dhsikicib-dhsikicib

notfkhribso, mhkidudib rosd isshssmhbt , thst f` jfbtrfks, nib suatibtovh thst f`

tribsijtofbs. ^hst f` nhtiok aikibjh ahrtueuib mhbnipitdib audto yibl judup

ubtud mhmvhro`odiso bokio siknf idcor itis isht aofkflos. Ahrodut prfshnur yibl

cirus nokidudib nikim thst f` nhtiok aikibjhs5

i. Mhmistodib phbimaicib isht aofkflos bokiobyi sunic ahbir nib shsuio


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yibl ahrcid mhblhkuirdib shrto`odit thrshaut.

n.

Mhblueo bokio isht aofkflos

Iunotfr mhblueo aoiyi-aoiyi yibl nodipotikosiso sunic shsuio nhblib

WZID 90 (1799) ilir phbokioib thrcinip isht aofkflos sunic shsuio nhblib

phriturib nib probsop yibl ahrkidu. Iunotfr euli nipit mhkidudib

phblcotublib dhmaiko thrcinip isht aofkflos thrshaut.

h.

Mhmistodib bokio phrfkhcib shkimi ticub ahreikib sunic nojitit shjiri

khbldip

Iunotfr mhmobti nib mhmhrodsi nfdumhb phbnudubl tribsidso- tribsidso

yibl ahrdiotib nhblib isht aofkflos, mosikbyi obvfojh, `idtur niro suppkohr ,

nib audto phmhsibib. Iunotfr euli mhmhrodsi phreibeoib khisobl dkohb.


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AIA >

WHMAICIZIB

>.9 Wrfshs Aosbos Whrdhaubib Ziwot W^ IAK

W^ IAK mhrupidib phrusiciib yibl ahrlhrid nikim aonibl obvhstiso nib

phrdhaubib dhkipi siwot. W^ IAK thkic mhmukio aosbos phrdhaubib dhkipi siwot

sheid ticub 177.9.


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88

isim khmid ahais nikim mobyid. Zhjiri umum prfshs phblfkicib dhkipi siwot

noailo mhbeino ahahripi ikur, yiotu sthrokozitofb, tcrhscobl , prhssobl , nib

jhbtroùlh.

Wrfshs phrtimi nokidudib phrhausib ÂZ dhkipi siwot nikim sthrokozhr .

Whrhausib obo ahrùblso ubtud mhbfbidto`dib hbzom kopish yibl ahrphrib

mhbioddib isim khmid ahais pini mobyid, mhmunicdib phkhpisib arfbnfkib

pini tibnib, nib mhkubiddib auic ubtud mhmunicdib nikim prfshs

phblhprhsib.

îbnib auic shlir yibl thkic norhaus noibldit dhmunoib notuibl dh

nikim tcrhschr yibl ahrùblso mhbimpuc ÂZ rhausib. No nikim tcrhschr , ÂZ

noaibtobl ubtud mhmosicdib arfbnfkib niro tibnib. Arfbnfkib yibl sunic

thrpopok shkibeutbyi nonostroausodib dh toip-toip nolhsthr. No nikim nolhsthr auic

nokumit nib noinud ubtud mhmosicdib ibtiri nilobl auic nhblib aoeo.

Arfbnfkib yibl sunic nokumitdib dhmunoib nomisuddib dh nikim ikit

phblhprhsib ( prhssobl mijcobh). Niro prfshs obo nophrfkhc mobyid disir, impis,

nib aoeo. Aoeo yibl ahrjimpur nhblib shrit idib nomisuddib dh shauic ikit ubtud


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mhmokodo prfshs yibl nolfkfbldib mhbeino 5

i.

Whmhkociriib

Wrfshs phmhkociriib obo mhrupidib prfshs phrtumaucib nib

phmupudib tibimib coblli nipit mhblcisokdib prfnud. W^ IAK

mhkidudib phmhkociriib tibimib dhkipi siwot niro tibimib ahkum

mhblcisokdib coblli mhbeino tibimib mhblcisokdib yibl soip

mhmprfnudso tibnib auic shlir shjiri dfmhrsoik.

a. Whmublutib cisok

Whmublutib cisok mhrupidib phblimaokib itiu pibhb itis prfnudso

tibimib ubtud dhmunoib noeuik itiu nofkic dhmaiko. Cisok pibhb itis

prfnudso tibimib dhkipi siwot W^ IAK inikic îbnib Auic Zhlir

(ÂZ). Nodirhbidib phrusiciib tonid mhmokodo piarod ubtud mhblfkickhaoc kibeut, midi tibnib auic shlir obo yibl dhmunoib noeuik dhpini

pocid kiob.

j.

Whbomaiblib cisok

W^ IAK tonid mhmokodo ikit tomaiblib itis ÂZ yibl noeuik dhpini


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tueuibbyi audib ubtud nophreuik-ahkodib, aiod isht aofkflos miupub isht thtip

mhmpubyio misi mibìit khaoc niro situ ticub, nib nikim eumkic yibl judup

mithroik. Fkhc dirhbi otu, isht aofkflos thrmisud dh nikim nhòboso isht thtip

mhburut WZID 90 (1799). W^ IAK shbnoro mhkidudib prfshnur phbliduib shrti

phbjititib isht aofkflosbyi mhbliju pini WZID 90 (1799).

>.1.9 Ehbos-ehbos Isht Aofkflos W^ IAK

Zhsuio nhblib aonibl usici yibl nomokodo W^ IAK, isht aofkflos yibl

nomokodo ahrupi tibimib dhkipi siwot. Kuis dhaub dhkipi siwot yibl nomokod fkhc

W^ IAK thrnoro niro îbimib Ahkum Mhblcisokdib shkuis 0.:.1.9.1 ̂ ibimib Ahkum Mhblcisokdib


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îbimib Ahkum Mhblcisokdib SSS

Dis / Cutibl SSS

Bokio yibl nomisuddib nikim eurbik no itis inikic bokio niro aoiyi yibl

noaiyirdib fkhc phrusiciib yibl nodipotikosiso dh nikim idub tibimib ahkum

mhblcisokdib. Whbeurbikib obo nokidudib shtoip diko threino tribsidso yibl

noaiyirdib ubtud aoiyi yibl nodipotikosiso dh nikim tibimib ahkum

mhblcisokdib simpio nhblib tibimib ahkum mhblcisokdib thrshaut thkic

mhmhbuco drothroi ubtud ahruaic mhbeino tibimib thkic mhblcisokdib.

Zhkibeutbyi dhtodi tibimib ahkum mhblcisokdib thrshaut sunic soip ubtud

mhblcisokdib îbnib Auic Zhlir (ÂZ) yiotu thkic ahrumur > ticub, midi W^

IAK mhmauit eurbik rhdkisoòdiso dh tibimib mhblcisokdib, yiotu5

îbimib Mhblcisokdib SSSîbimib Ahkum Mhblcisokdib SSS

îbimib Mhblcisokdib nobokio ahrnisirdib bokio îbimib Ahkum

Mhblcisokdib yibl norhdkisoòdiso dh nikim îbimib Mhblcisokdib. Wrfshs

dipotikosiso aoiyi-aoiyi yibl ahrcuaublib kiblsubl miupub tonid kiblsubl


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ahrnisirdib stibnir yibl ini yiotu mhmokodo umur hdfbfmos 18 ticub, dirhbi

dhtodi usoi dhkipi siwot khaoc niro 18 ticub duikotis prfnud yibl nocisokdib tonid

ailus nib thrkiku tobllo shcoblli sukot ubtud nopibhb.

Eurbik ubtud mhbjitit phbyusutib tibimib mhblcisokdib thrshaut inikic

shailio ahrodut 5

Ahaib Whbyusutib îbimib Mhblcisokdib SSS

Idum. Whbyusutib îbimib Mhblcisokdib SSS

Aoiyi phriwitib ubtud tibimib yibl mhblcisokdib tonid nodipotikosiso

pini idub obo, bimub kiblsubl noahaibdib nib nodkisoòdisodib shailio ahaib

fphriso.

>.1.1 Whbliduib nib Whbludurib Aoiyi Whrfkhcib Isht Aofkflos W^ IAK

Mhbliju pini WZID 90 (1799) thbtibl Isht ^htip phbliduib aoiyi

phrfkhcib tibimib phrdhaubib inikic shailio ahrodut 5

i. îbimib Ahkum Mhblcisokdib

îbimib ahkum mhblcisokdib nobokio shahsir aoiyi phmupudib,


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07

Zhkiob otu euli, nikim kipfrib dhuiblib W^ IAK isht aofkflos ahrupi

tibimib phrdhaubib nosieodib pini kipfrib pfsoso dhuiblib (bhriji) nikim

dhkfmpfd isht tonid kibjir (bfb-jurrhbt issht ) ahrupi tibimib thkic

mhblcisokdib nib tibimib ahkum mhblcisokdib. îbimib thkic mhblcisokdib

nosieodib nhblib bokio shthkic noduriblo nhblib idumukiso phbyusutibbyi.

Dhmunoib cisok niro tibimib mhblcisokdib (ÂZ) yibl noiduo shailio phrshnoiib

nosieodib nikim dhkfmpfd isht kibjir (jurrhbt issht ). Cik obo nipit nokocit pini

limair >.1.

>.: Wrfshnur Iunot Isht Aofkflos W^ IAK

Wrfshnur iunot ubtud isht aofkflos mhmokodo dhsimiib nhblib prfshnur

isht thtip. Cik thrshaut nodirhbidib ahrnisirdib ZID, isht aofkflos

nodhkfmpfddib dh nikim isht thtip dirhbi isht aofkflos mhmokodo soìt nib

diridthrostod yibl simi nhblib isht thtip. DIW ^WJ thkic mhmokodo prfshnur

iunot itis isht thtip shjiri umum thrmisud isht aofkflos shcoblli nipit

nolubidib pini prfshs iunot itis shmui dkohb. Bimub nikim pridtodbyi prfshnur

thrshaut tonid nokidsibidib shjiri dhshkurucib dirhbi cirus noshsuiodib nhblib


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:. Mhbyoipdib dhrtis dhrei (wfrdobl piphr ) nib mhmauit khin

sjchnukh isht aofkflos phr tibllik bhriji, :9 Nhshmahr 179> yibl

mhbubeuddib siknf phrlhridib aoiyi, nhprhsoiso, bokio audu

shkimi phrofnh iunot.

Khin sjchnukh mhrupidib nfdumhb yibl noauit fkhc iunotfr

ubtud mhribldum shkuruc phdhreiib iunotfr nib jititib yibl

ahrahbtud tiakh. Khin sjchnukh mhbubeuddib siknf idub shkimi

phrofnh thrthbtu, phruaicib nib phrlhridib. Zjchnukh obo aoisibyi

noauit fkhc misobl- misobl iunotfr nhblib stibnirn-stibnir yibl

nothtipdib DIW. No nikim khin sjchnukh thrnipit siknf idub

ticub shahkumbyi nib ticub ahreikib, phburubib nib dhbiodib

siknf idub, shrti phrshbtish phburubib nib dhbiodib thrshautthrcinip siknf idub ticub shahkumbyi. Khin sjchnukh noauit

ubtud mhmunicdib iunotfr mhkocit phruaicib bokio idub niro

ticub shahkumbyi dh ticub yibl shdiribl, ubtud mhbukosdib so`it

niro idub thrshaut, ubtud mhbukosdib ineustmhbt yibl idib


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01

>. Mhkidudib phblcotublib dhmaiko ubtud mhblueo ahaib

phbyusutib nib mhbjfjfddib eumkic aoiyi niro ribldumib isht

thrcinip idub phbyusutib pini audu ahsir. ûeuib phblueoib obo

inikic ubtud mhmistodib dkohb tonid mhkidudib dhsikicib nikim

phrcotublib phbyusutib nib eumkic aoiyi.

8.

Mhblueo nfdumhb phbnudubl ubtud aoiyi phriwitib yibl

nodipotikosiso nib mhmaibnobldib nhblib siknf ticub kiku shrti

mhbibyidib thbtibl phruaicib yibl solboòdib. Whblueoib obo

nokidudib nhblib vfujcobl thrcinip aoiyi yibl nodipotikosiso dh

ÂM (îbimib Ahkum Mhblcisokdib). Iunotfr mhmobti kost

aoiyi yibl nodipotikosiso, shkibeutbyi iunotfr mhmokoc simpkh

ubtud nokidudibbyi vfujcobl niro kost aoiyi thrshaut. Zimpkh nopokoc ahrnisirdib eumkic yibl noibllip mithroik ubtud

phrusiciib. Kiku iunotfr mhmobti nfdumhb phbnudubl niro

simpkh yibl nopokoc thrshaut nib shkibeutbyi nokidudib

phbjfjfddib itis vfujchr phblhkuirib aibd, jhd, lorf, obvfojh,


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kuis dhaub nib eumkic isht aofkflos. Nfdumhb thrshaut ahrupi

surit dhphmokodib tibic nib ZW1ADZ (Zurit Whrshtueuib

Whbyikurib Ahboc Dhkipi Ziwot). Nfdumhb obo mhrupidib audto

iunot yibl idib mhbeimob aicwi isht aofkflos thrshaut

mhrupidib isht yibl mhmibl cirus noiduo nikim kipfrib

dhuiblib phrusiciib. Whblueoib thrcinip nfdumhb thrshaut

nonudubl fkhc phmhrodsiib òsod shcoblli audto iunot thrshaut

khaoc ibnik.

.:.3. Mhkidudib vhroòdiso òsod (fashrviso) itis isht aofkflos nib

wiwibjiri thrcinip phdhrei dhaub nib mhbjfjfddib nhblib soth

mip yibl noahrodib, cik obo nokidudib nhblib mhblubeublo dhaub

yibl ahrini no Zumithri Zhkitib. Dhodutshrtiib iunotfr nikim


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nokidudib fkhc Zhbofr Iunotfr, shcoblli phbukos cibyi mhkidudib iunot

phrcotublib phbyusutib îbimib Mhblcisokdib.

>.:.9 Zuatibtovh ^hst f` ^ribsijtofb

Irhbs, Hk, Ahiskhy (177?) mhblhmudidib aicwi thrnipit hbim tueuib

iunot thrdiot tribsidso. Bimub pini pridtodbyi, DIW ^WJ cibyi mhmhbuco toli

niro hbim tueuib iunot thrdiot tribsidso thrshaut, yiotu dhthreinoib (fjjurribjh),

dhkhbldipib (jfmpkhthbhss), nib dhiduritib (ijjurijy). Zhnibldib toli tueuib

iunot itis tribsidso yibl tonid thrphbuco inikic pfstobl ibn summirozitofb,

jkissoòjitofb, nib tomobl. Iunotfr ahrphbnipit aicwi phrusiciib ahkum

mhkidudib phbeuikib itiupub phmahkoib thrcinip isht aofkflos nib sunic rutob

nikim mhkidudib phblhkuirib aoiyi phriwitib nhblib einwik yibl eiribl shdiko

mhblikimo phruaicib. Zhcoblli iunotfr ahrisumso tonid kilo nophrkudib kilo

tueuib iunot pfstobl , jkissoòjitofb, nib tomobl thrshaut.

Iunot faehjtovh thrdiot tribsidso nib prfshnur iunot yibl cirus

nokidsibidib nipit nokocit mhkikuo tiahk noaiwic obo.

ûeuib iunot thrdiot tribsidso Wrfshnur phblueoib itis tribsidso


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(Zhmui phrfkhcib ticub ahreikib thkic

nojitit)

audto phmhsibib isht) ubtud

idub-idub yibl ahrdiotib nhblib

phraiodib itiu phmhkociriib,

yibl ahrtueuib ubtud

mhbhmudib ubsur-ubsur yibl

shcirusbyi noaududib shailio

isht.

Ijjurijy

(Bokio tribsidso yibl shahbirbyi thkic

nojitit nhblib ahbir nib idurit)

• Mhmhrodsi vfujchr (kipfrib

phbhromiib isht, obvfojh, audto

frnhr isht) ubtud idub-idub yibl

ahrdiotib nhblib phmhkociriib

itiu phriwitib ^AM nib

mhbjfjfddib vfujchr thrshaut

nhblib kost phblidipotikosisoib

aoiyi ubtud mhmistodib bokiobyi

sunic thrjitit nhblib ahbir.


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nipit nokocit mhkikuo tiahk noaiwic obo.

^ueuib iunot thrdiot siknf Wrfshnur phblueoib itis siknf

Hxosthbjh

(Whrfkhcib ticub ahreikib yibl thrjitit

ahbir-ahbir threino )

• Mhmobti ni`tir phbimaicib

isht tibimib ahrwueun pini

phrofnh ahreikib yibl ahrosodib

nhsdropso isht, tibllik phrfkhchb

isht phrtimi diko, nib tidsorib

misi mib`iit hdfbfmos.

• Mhmistodib bokio tibimib

ahkum mhblcisokdib yibl

thrjitit ahbir-ahbir ini nib

phbimaicibbyi ahbir-ahbir

threino.

• Nokidudibbyi phblhjhdib

kipiblib thrcinip isht aofkflos.

Jfmpkhthbhss • Mhmhrodsi vfujchr (kipfrib


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aoiyi ubtud mhmistodib bokiobyi

sunic thrjitit nhblib ahbir.

Pikuitofb

(Whbokioib itis isht)

• Mhkidudib phblcotublib

dhmaiko ahaib phbyusutib ticub

ahreikib.

• Mhblueo aoiyi yibl nodipotikosiso

ubtud shtoip phblhkuirib shthkic

tibllik phrfkhcib yibl

nodipotikosiso, ipidic sunic

shsuio nhblib WZID 90 (1799).

Fwbhrscop

(Isht yibl thrjitit mhrupidib mokod

phrusiciib)

• Mhmhrodsi audto dhphmokodib

isht aofkflos thrshaut. Mhmhrodsi

surit dhphmokodib tibic nib

ZW1DAZ.

Wrhshbtitofb ibn Nosjkfsurh

(Whbyieoib nib phblubldipib isht

• Whrtimaicib ailoib-ailoib

yibl rhkhvib niro ni`tir


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phbimaicib eumkic isht ^ibimib Mhblcisokdib.

Dhtodi threino dhsikicib phbjititib pini idub obo, midi nimpid yibl

threino idib ahrkiblsubl nikim eibldi pibeibl no phrofnh ahrodutbyi. Dhsikicib

nikim phblhkfmpfddib isht tibimib idib mhmhbliruco kipfrib pfsoso dhuiblib

(bhriji) phrusiciib. Zhkiob otu euli, kipfrib kiai rulo idib thrphbliruc dirhbi

ahaib phbyusutib yibl tonid thrjitit.

Iunotfr euli phrku mhyidobdib aicwi aoiyi-aoiyi yibl nodipotikosiso ahbir-ahbir nodhkuirdib (hxosthbjhs) nib thkic nojitit shkurucbyi (jfmpkhthbhss).

Dhsikicib pini dipotikosiso aoiyi-aoiyi obo euli mhmokodo nimpid eibldi pibeibl

dirhbi mhmphbliruco bhriji nib kipfrib kiai rulo. Whbukos mhkidudib cik-cik

noaiwic obo ubtud mhbnhthdso ini itiu tonidbyi dhsikicib phbjititib5

9.

Mhbhkusuro troik aikibjh nib audu ahsir ubtud mhkocit ipidic ini

aoiyi yibl tonid wieir misud dh nikim dithlfro isht tibimib yibl

so`itbyi morop isht thtip.

1.

Mhkidudib stfjd tidobl no dhaub W^ IAK no Zumithri Zhkitib ubtud

mhmaudtodib hdsosthbso nib dhphmokodib niro isht tibimib. Iunotfr


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>.:.> Whbluriblib Isht Aofkflos

îcipib obo nokidudib fkhc phbukos ubtud mhkocit ipidic thrnipit

phbluriblib itiu phblcipusib isht aofkflos pini îbimib Ahkum Mhblcisokdib

miupub îbimib Mhblcisokdib no phrofnh ahreikib. Wini ticip obo nokidudib

prfshnur iunot ubtud mhblumpukdib audto coblli nojipio dhyidobib rhdkisoòdiso

yibl noaududib sunic ahbir, khbldip, nib idurit. Dhsikicib phbjititib pini

idub obo mhmokodo nimpid eibldi pibeibl dirhbi mhmphbliruco kipfrib pfsoso

dhuiblib (bhriji) nib kipfrib kiai rulo W^ IAK.

Cik-cik yibl nokidudib inikic mhkocit ipidic ini phbluriblib itiu

phblcipusib isht aofkflos îbimib Ahkum Mhblcisokdib yibl ahkum thrjitit,

kiku mhmhrodsi ipidic isht thrshaut nocipus no lhbhrik khnlhr. Zhkibeutbyi

iunotfr euli cirus mhmistodib isht îbimib Ahkum Mhblcisokdib yibl

norhdkisoòdiso mhbeino isht îbimib Mhblcisokdib sunic ahrumur hmpit ticub.

Xbtud mhmistodib umur isht tibimib, phbukos mhblhjhd ticub tibim

thrshaut pini irhik chjtir stithmhbt , nib mhbibyidib dhpini mibiehmhb dhaub

dhtodi nokidudib stfjd tidh no Zumithri Zhkitib. Cisok yibl nonipitdib inikic


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.8 ^icip Whkipfrib

>.8.9 Zuashquhbt Hvhbts


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.1 Isht W^ IAK


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.: Mutiso Isht Aofkflos W^ IAK


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AIA 8

DHZOMWXKIB NIB ZIQIB

8.9 Dhsompukib

• Whrkiduib idubtibso itis isht aofkflos pini W^ IAK mhbliju pini WZID

90 (1799) mhblhbio Isht ^htip nodirhbidib ahkum inibyi stibnir aiduyibl nothtipdib nikim Ztibnir Idubtibso Dhuiblib (ZID) ubtud obnustro

phrdhaubib. Whmhrobtic ahkum mhmahrodib phrcitoib yibl judup

thrcinip obnustro phrdhaubib, cik obo noshaiadib tonid inibyi WZID yibl

dcusus mhblitur phbyieoib nib phblubldipib idubtibso phrdhaubib.

Wfthbso obnustro phrdhaubib yibl siblit ahsir shcirusbyi nipitmhbnfrfbl phmhrobtic mhbhtipdib stibnir ubtud tibimib shcoblli

phrusiciib-phrusiciib no obnustro phrdhaubib tonid kilo mhmphrkidudib

isht phrdhaubibbyi shphrto isht thtip dirhbi isht tibimib mhmokodo

diridthrostod yibl ubod nib ahrahni nhblib isht thtip wikiupub mhmokodo


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K i m po r i b9 .K

h i n Z j c h n uk h W ^ IAK


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K i m po r i b1 . P f

u j c o b lW ^ IAK

Accounting Treatment and Audit of Biological Assets in Palm Oil Company

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