ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

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

1/97

@eao Bazpape = Aoadeses Vkohkoàdeao Eopkzo Ve{paoh [saba Vaà VP/ SGE Nkào$ :616/

[OEWKZSEPAS S[NAPKZA [PAZ A

GAL[DPAS KLIOINE

VZIHZAN S.1 KLSPKOSENK@AO

SLZEVSE

AOADESES VKOHKO@ADEAO EOPKZO VE[PAOH [SABA

VA@A VP/ SGE NK@AO

Idkb=

Oana = @eao Bazpape

Oen = 676;::170

@kvazpknko = Al{opaose

H{oa Nknko{be Suazap [op{l

Nknvkzidkb Hkdaz Sazmaoa Klioine

:665


2/97


VKZOUAPAAO

Aàdab jkoaz based lazua saua skoèze ào m{`{d ènals{` jkd{n vkzoab èn{ap$

èv{jdelase$ apa{ èpkdepe idkb nabasesxa daeo àdan liopkls vko{desao slzevse

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

[paza/

Skn{a s{njkz àpa ào eogiznase uaoh èvkzidkb$ pkdab èouapalao `kohao mkdas$

jkoaz ava aàoua/ Avajeda è lkn{èao baze vkzouapaao eoe peàl jkoaz$ saua

jkzskèa nkokzena saolse uaoh èpkpavlao idkb [oewkzsepas/

Nkào$ :8 M{oe :665Uaoh nknj{ap vkzouapaao$

@eao Bazpape

OEN = 676;::170


3/97


LAPA VKOHAOPAZ

V{me ào su{l{z vko{des vaomaplao lkbaèzap Addab SXP P{bao Uaoh

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

ào nkoukdksaelao slzevse eoe/

Slzevse eoe jkzm{`{d Aoadeses Vkohkoàdeao Eopkzo Ve{paoh [saba vaà

VP/ SGE Nkào$ ès{s{o àdan zaohla nknko{be sadab sap{ suazap {op{l

nknkzidkb hkdaz lksazmaoaao vaà Gal{dpas Klioine @kvazpknko Al{opaose

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

uaoh pkzjapas$ vko{des nkouaàze jabxa naseb pkzàvap jaoual lkl{zaohao àdan

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

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

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

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

jenjeohao$ ìziohao sknaohap$ oaskbap$ ào jaop{ao daeooua jael skcaza nized

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

nkoh{cavlao pkzena laseb uaoh skjksaz.jksazoua lkvaà vebal.vebal pkzskj{p/


4/97


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

[oewkzsepas S{napkza [paza/

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

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

Klioine [oewkzsepas S{napkza [paza/

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

pkdab jaoual nknjkzelao jenjeohao$ vkohazabao$ ào jaop{ao àdan

vkou{s{oao slzevse/

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

jaoual nknjkzelao vkohazabao lkvaà vko{des skdana vkou{s{oao slzevse/

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

jaoual nknjkzelao vkohazabao lkvaà vko{des skdana vkou{s{oao slzevse/

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

@kvazpknko Al{opaose uaoh pkdab nknjenjeoh ào nkoèèl vko{des skdana

nasa vkzl{deabao/

8/ Naoamknko VP/ SGE$ uaoh pkdab nknjkzelao lksknvapao lkvaà vko{des

{op{l jkzhaj{oh nkomaè pkanxizl vaà VP/ SGE Nkào/

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

nknjenjeoh ào nknjkze e}eo vko{des àdan nkdal{lao zeskp/


5/97


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

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

ào nknjkzelao àpa uaoh èj{p{blao vko{des skdana nkdal{lao zeskp/

16/Javal S{pze Koè$ skdal{ Ciddkcpeio Bka` VP/ SGE Nkào uaoh pkdab

nknjenjeoh$ nknjkze azabao$ ào nknjkzelao àpa uaoh èj{p{blao

vko{des skdana nkdal{lao zeskp/

11/Javal Aoè ào Javal Ao`zk Vaohknaoao$ skdal{ Czkèp Aoadusp ào

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

ào nknjkzelao àpa uaoh èj{p{blao vko{des skdana nkdal{lao zeskp/

1:/Lk`{a izaoh p{a vko{des$ S{xazè Paom{oh ào S{zuape uaoh pkdab

nknjkzelao skhkoav laseb sauaoh$ ìziohao sknaohap$ ìa$ na{v{o napkze

lkvaà vko{des/

13/Lk`{a ajaoh$ Ga`du ào Bkoù skzpa aèll{ U{sze apas skpeav nipewase$ ìa

skzpa laseb sauaohoua lkvaà vko{des/

10/S{zua @azna uaoh skdad{ nknjkzelao sknaohap$ ìziohao ào ìa lkvaà

vko{des/

1;/Pknao.pknao è VP/ SGE Nkào ào VP/ Sapzea Dkpà uaoh pkdab nknipewase$

nknjkze sknaohap ào vkzbapeao$ skzpa nknjaop{ nkngasedepase vkzidkbao

àpa skdana nkdal{lao zeskp/

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

lb{s{soua aohlapao :667/


6/97


Albez lapa lkvaà Addab SXP m{ha lepa jkzskzab èze$ skniha lepa skdanap

è `{oea ào albezap/

Nkào$ :8 M{oe :665

Vko{des$

@eao Bazpape

OEN = 676;::170


7/97


AJSPZAL

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

pkdab èhazeslao baz{s nkdal{lao vkohkoàdeao/ Vkohkoàdeao uaoh èpkzavlao

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

kgesekose ivkzase/ Vkohkoàdeao pkzskj{p m{ha jkzp{m{ao ahaz skhada sks{ap{oua

jkzmadao sks{ae `kohao skbaz{soua/ Vkohkoàdeao ènals{` aàdab vkohkoàdeao

eopkzo pkzbaàv ve{paoh {saba/

Vkokdepeao èdal{lao è laopiz VP/ SGE Nkào uaoh jkzadanap è madaoH{o{oh Lzalapa{ Oi/ 112.112A `kohao nkohh{oalao {me l{adepapeg pkzbaàv

l{kseiokz vkohkoàdeao eopkzo ve{paoh {saba uaoh nkohac{ vaà lkzaohla lkzma

CISI vaà {os{z.{os{z vkohkoàdeao eopkzo/ Based vkoh{meao nko{om{llao

jabxa àze {os{z.{os{z vkohkoàdeao eopkzo nko{z{p lkzaohla lkzma CISI$ {os{z

vkokop{ao zkseli ào {os{z alpewepas vkohkoàdeao l{zaoh kgklpeg$ skàohlao

{os{z deohl{ohao vkohkoàdeao$ {os{z eogiznase ào lin{oelase$ skzpa {os{z

vkohaxasao apa{ vknaopa{ao pkdab kgklpeg/

Lapa l{oce = vkohkoàdeao eopkzo$ ve{paoh {saba/


8/97


AJSPZACL

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

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

kwkzupbeoh xadl as accizèoh pi i{hbp pi/ Pbap es eopkzoad ciopzid pi acci{opzkckewajdk

/Pbk Zkskazcb ìok eo VP/ SGE Nkào xbecb es bawk a``zkss ap Md/ H{o{oh

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

acci{op zkckewajdk xbecb zkdapk ap CISI gzankxizl ap eopkzoad ciopzid kdknkops/Zks{dp ig kraneoapeio eoècapk pbap gzin eopkzoad ciopzid kdknkops accizèoh pi

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

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

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

Lkuxiz` = eopkzoad ciopzid$ acci{op zkckewajdk/


9/97


@AGPAZ ESE

VKZOUAPAAO/ e

LAPA VKOHAOPAZ ee

AJSPZACL/ we

AJSPZAL// wee

@AGPAZ ESE// weee

@AGPAZ HANJAZ/ re

@AGPAZ PAJKD/ ree

@AGPAZ DANVEZAO/ reee

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

A/ Dapaz Jkdalaoh Nasadab/ 1

J/ Vkz{n{sao Nasadab 7

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

@/ Nkpi`k Vkokdepeao 7

K/ Lkzaohla Lioskvp{ad// 8

JAJ EE PEOMA[AO V[SPALA/ 5

A/ Ve{paoh [saba 5

1/ Vkohkzpeao Ve{paoh [saba// 5

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


10/97


3/ Vkoedaeao Ve{paoh [saba/ 1:

J/ Lioskv Vkohkoàdeao Eopkzo// 13

1/ Vkohkzpeao Vkohkoàdeao Eopkzo/ 13

:/ Vzeosev @asaz Vkohkoàdeao Eopkzo 1;

3/ P{m{ao Vkohkoàdeao Eopkzo / 12

0/ Lkpkzjapasao Sespkn Vkohkoàdeao Eopkzo :3

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

pkzbaàv Ve{paoh [saba/ :0

JAJ EEE NKPI@K VKOKDEPEAO/ 0:

A/ Mkoes Vkokdepeao// 0:

J/ Mkoes @apa/ 0:

C/ Pkloel Vkoh{nv{dao @apa 03

@/ Nkpi`k Vkohaoadesaao @apa/ 03

K/ Dilase ào Ma`xad Vkokdepeao/ 00

JAJ EW BASED VKOKDEPEAO 0;

A/ @apa Vkokdepeao// 0;

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

a/ Skmazab seohlap vkz{sabaao 0;

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

c/ Leokzma {saba pkzleoe/ 7;

:/ Vkohkoàdeao Eopkzo apas Ve{paoh [saba vaà

VP/ SGE Nkào// 77


11/97


J/ Aoadeses Based Vkokdepeao 87

JAJ W LKSENV[DAO @AO SAZAO// 21

A/ Lksenv{dao 21

J/ Sazao// 23

@AGPAZ V[SPALA/ 2;

DANVEZAO 28


12/97


13/97


@AGPAZ PAJKD

Oiniz M{`{d Badanao

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


14/97


@AGPAZ DANVEZAO

Oiniz M{`{d Badanao

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

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

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

Danvezao 3 AZ Aheoh S{nnazu Ju Nkzl 51

Danvezao 0 Gizn Avdelase Vkznibioao Vknjeauaao// 5:

Danvezao ; S{zap Vkzeohapao Pkzalbez "SVP% 53

Danvezao 7 S{zap Vksaoao 50


15/97


JAJ E

VKO@AB[D[AO

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

Daja uaoh nalsenad àvap èvkzidkb nkdad{e vkoeohlapao wid{nk vkom{adao/

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

èvkzidkb/ Vkom{adao nkz{valao {os{z {pana àdan nknvkzjksaz daja

èsanveoh {os{z.{os{z daeo skvkzpe vkoàvapao skxa$ vkoàvapao j{oha$ ào

daeo skjahaeoua/

Jkzjahae caza uaoh èpknv{b idkb vebal naoamknko {op{l

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

baèab ào vipiohao bazha$ sanvae `kohao vkom{adao skcaza lzkèp/

Vkz{sabaao nkouaàze jabxa vkzsaeohao uaoh saohap lkpap nkohbaz{slao

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

sknaleo èzasalao vkopeohoua s{ap{ spzapkhe vknasazao uaoh àvap nknjaop{

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

èh{oalao vkz{sabaao {op{l nkoeohlaplao daja sadab sap{oua aàdab

vkom{adao lzkèp/ Vkom{adao lzkèp peàl skhkza nkohbasedlao vkokzenaao

las$ pkpave nkoenj{dlao ve{paoh lkvaà lios{nko apa{ èskj{p ve{paoh


16/97


{saba$ ào jaz{dab lkn{èao vaà baze map{b pknvioua$ pkzmaè adezao las

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

Ve{paoh {saba s{ap{ vkz{sabaao vaà {n{noua nkz{valao jaheao

pkzjksaz àze alpewa daocaz skzpa jaheao pkzjksaz àze pipad alpewa vkz{sabaao/

Idkb lazkoa ep{ vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba eoe saohap vkopeoh

èpkzavlao/ Lkc{zaohao àdan s{ap{ seld{s lkzma saohap skzeoh pkzmaè

skbeohha àvap nkz{helao vkz{sabaao/ Lkc{zaohao uaoh n{ohleo pkzmaè

vaà jaheao ve{paoh {saba aàdab peàl nkocapap vknjauazao àze `kjep{z ào

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

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

skjahaeoua/ Vkohkoàdeao eopkzo nkz{valao sadab sap{ caza uaoh èh{oalao

àdan nkohaopesevase lkc{zaohao/ Vkohkoàdeao eopkzo vkz{sabaao

nkz{valao s{ap{ zkocaoa izhaoesase ào nkpi`k jesoes uaoh èh{oalao {op{l

nkoeohlaplao kgklpewepas ào kgesekose$ nkomaha askp$ nknjkzelao eogiznase

uaoh al{zap$ nkoìzioh èvap{beoua lkjemalao naoamknko uaoh pkdab

èpkpavlao/

VP/ SGE aàdab Jaào [saba Nedel Sxaspa uaoh jkzhkzal àdan

jeàoh vknjeauaao zksne skvkà nipiz nkzkl S{}{le/ VP/ SGE nknedele

sknjedao laopiz cajaoh uaoh pkzskjaz èxedauab S{napkza Jaheao [paza

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

aà è S{napkza Jaheao [paza "S[NJAH[P%/ VP/ SGE Nkào jkzlaopiz è

madao H{o{oh Lzalapa{ Oi/112.112A Nkào/ Xedauab lkzmaoua nkdev{pe lipa


17/97


Nkào ào sklepazoua/ Alpewepas {saba VP/ SGE Nkào aàdab nkdal{lao

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

vkz{sabaao aàdab vknjkzeao lzkèp$ skbeohha VP/ SGE Nkào nknedele

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

vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba vkz{sabaao nkz{valao bad uaoh

xamej lazkoa ve{paoh {saba nkomaè {zap oaè jahe vkz{sabaao eoe/

Vkoh{nv{dao ve{paoh {saba vaà VP/ SGE Nkào àvap èdal{lao

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

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

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

vknjauazao skcaza linv{pkzesase jkzàsazlao oiniz liopzal uaoh

pkzàvap vaà lazp{ aohs{zao pkzskj{p/

:/ AZI

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

`kohao nkoàpaohe z{nab lios{nko/ Vkoahebao èdal{lao {op{l

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

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

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

lkvaà lios{nko$ skdaom{poua dknjaz xazoa nkzab ào xazoa l{oeoh

èskzablao lk jaheao lk{aohao ào jaheao ve{paoh/

3/ CNI


18/97


CNI "Czkèp Nazlkpeoh Iggeckz% apa{ s{zwkuiz àvap nkdal{lao

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

pkdab map{b pknvi/

0/ @CS

@CS "@kadkz Ci{opkz Skzwecks% aàdab lasez uaoh èpknvaplao è naeo

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

nknvkzlkoadlao vzi`{l S{}{le ào eogiznase daeo uaoh èj{p{blao

lios{nko/ Skpkdab nkokzena {aoh àze lios{nko$ @CS nkoukzablao

l{epaose dknjaz v{peb lkvaà lios{nko$ skdaom{poua vaà sizk baze$

l{epaose dknjaz nkzab ào l{oeoh èl{nv{dlao ào èj{ap zklavep{dase

uaoh lkn{èao èvecl.{v idkb AZI lk cajaoh/

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

pkdab p{p{v$ uaep{ vaà man 17/66 s/`/ 18/66 XEJ/ L{epaose uaoh èjkzelao

lkvaà lios{nko sana `kohao l{epaose uaoh èlkd{azlao pkddkz/

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

zaxao pkzmaè lkc{zaohao aàdab CNI$ AZI$ ào @CS/ Vkoahebao uaoh

èdal{lao idkb CNI lkvaà lios{nko {op{l aohs{zao vkzpana saohap

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

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

[aoh uaoh èpkzena àze lios{nko èlaopiohe/ Jeasaoua vkz{sabaao

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


19/97


pkzmaèoua vkoukzabao skvkà nipiz/ Maè$ skdana 16 baze {aoh pkzskj{p

ènaogaaplao idkb CNI skjkd{n èskzablao lkvaà pkddkz/

AZI nkdal{lao vkoahebao vaà lios{nko uaoh pkdab map{b pknvi

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

lkvaà AZI àvap nkoenj{dlao vkouenvaohao$ ualoe jkz{va casb davveoh/

[aoh uaoh pkdab èpkzena àze lios{nko èlaopiohe/ [aoh pkzskj{p

èskzablao lkvaà pkddkz vaà saap map{b pknvi/ Vkouenvaohao uaoh

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

AZI/

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

è apas aàdab nkdad{e vkocapapao vads{ vaà dknjaz l{epaose$ ualoe àpa

l{epaose uaoh èjkzelao lkvaà lios{nko peàl sana `kohao zaohlav

l{epaose xazoa nkzab ào l{oeoh uaoh èskzablao lkvaà jaheao ve{paoh ào

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

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

skpeav lios{nko$ uaoh vaà albezoua nkoukjajlao nkoeohlapoua m{ndab

ve{paoh pal pkzpaheb/

Vkokdepeao vkoàb{d{ao uaoh èdal{lao idkb vko{des$ pkzàvap

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

jkd{n èd{oase idkb lios{nko/ Bad eoe alao nkoukjajlao lkz{heao vaà

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

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

jahaenaoa skjkoazoua vkohkoàdeao eopkzo ve{paoh {saba vaà VP/ SGE


20/97


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

m{`{d Aoadeses Vkohkoàdeao Eopkzo Ve{paoh [saba vaà VP/ SGE Nkào/

J/ Vkz{n{sao NasadabVko{des nkz{n{slao ava uaoh nkomaè vkznasadabao àdan vkokdepeao

eoe$ uaep{ Avalab vkohkoàdeao eopkzo ve{paoh {saba vaà VP/ SGE Nkào

s{àb kgklpeg9

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

vkohkoàdeao eopkzo ve{paoh {saba vaà VP/ SGE Nkào s{àb kgklpeg/

@/ Naogaap VkokdepeaoVkokdepeao eoe èbazavlao àvap jkznaogaap jahe vko{des$ vkz{sabaao$

ào vebal daeo/

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

jkzlaepao `kohao vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba/

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

nkohkoae vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba/


21/97


3/ Jahe vebal daeo$ nknjkzelao s{njaohao xaxasao pkzbaàv vkokdepeao

al{opaose uaoh jkzb{j{ohao `kohao vkohkoàdeao eopkzo pkzbaàv ve{paoh

{saba/

K/ Lkzaohla Lioskvp{adLkzaohla lioskvp{ad vkokdepeao èhanjazlao è jaxab eoe/

Hanjaz 1/1

Lkzaohla Lioskvp{ad

Alpewepas VP/ SGE Nkào aàdab vknjeauaao skvkà nipiz uaoh

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

jkzmadao daocaz$ àdan bad eoe àvap èpaheb sks{ae `kohao maohla xalp{oua$

VP/ SGE Nkào

Ve{paoh [saba

Vkohkoàdeao Eopkzo =

1/ deohl{ohao vkohkoàdeao:/

vkokop{ao zkseli

3/ alpewepas vkohkoàdeao0/ eogiznase ào lin{oelase;/ Vkohaxasao apa{ vknaopa{ao


22/97


nala baz{s èlkdida `kohao jael/ Lkzaohla lioskvp{ad è apas

nkohhanjazlao jabxa vkohkdidaao ve{paoh {saba èdal{lao nkdad{e

vkohkoàdeao eopkzo apas ve{paoh {saba `kohao nkohac{ vaà ni`kd CISI$

skbeohha èbazavlao `kohao aàoua vkohkoàdeao eopkzo alao nkoeohlaplao

leokzma alpewepas vkz{sabaao/

JAJ EE

PEOMA[AO V[SPALA

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

Ve{paoh {saba "acci{op zkckewajdk% penj{d alejap aàoua

vkom{adao lzkèp/ Skjaheao jksaz vkz{sabaao nkom{ad skcaza lzkèp

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

nkdev{pe skn{a ldaen àdan jkop{l {aoh pkzbaàv kopepas daeooua$

pkznas{l eoèwe`{$ vkz{sabaao apa{ izhaoesase daeooua/

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

lkvaà vebal daeo apas {aoh$ jazaoh$ apa{ masa uaoh àvap èpkzena

àdan maohla xalp{ sap{ pab{o$ apa{ àdan sap{ seld{s lkheapao

vkz{sabaao/ Ve{paoh {n{noua èsamelao è okzaca àdan `{a

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


23/97


":660 = 085% skcaza {n{n$ espedab ve{paoh àvap èpkzavlao lk skn{a

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

espedab pkzskj{p skcaza {n{n èh{oalao àdan deohl{v uaoh dkjeb

sknvep {op{l nkohhanjazlao ldaen uaoh èbazavlao alao skdksae

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

Ve{paoh {saba {n{noua aàdab lapkhize uaoh vadeoh sehoegelao

àze ve{paoh$ ào nkz{valao based àze alpewepas oiznad vkz{sabaaoapa{ kopepas$ uaep{ vkom{adao jazaoh apa{ masa skcaza lzkèp lkvaà

vkdaohhao/ Ve{paoh {saba àvap èvkzl{ap `kohao maome vknjauazao

pkzp{des skcaza giznad ào èldasegelaselao skjahae xkskd paheb "oipks

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

napkzead è okzaca jeda èjaoèohlao `kohao ve{paoh oio {saba/

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

ào masa lkvaà vebal d{az$ skvkzpe nesadoua ve{paoh lkvaà

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

vkohknjadeao vamal$ ve{paoh èwe`ko ào j{oha/ Ve{paoh oio {saba

jeasaoua èsamelao è okzaca skcaza pkzvesab/ Mela ve{paoh oio {saba

pkzskj{p èbazavlao alao pkzpaheb àdan sap{ pab{o$ nala ve{paoh eoe

èldasegelaselao skjahae alpewa daocaz/ Mela vkoahebaooua dkjeb àze

sap{ pab{o$ nala ve{paoh eoe èldasegelaselao skjahae alpewa peàl

daocaz ào èdavizlao è jaxab m{`{dEowkspase/

Vkouameao ve{paoh è okzaca nko{z{p N{duaè ":66: = 22%

a/ Ve{paoh {saba baz{s èsamelao è okzaca skjksaz m{ndab

uaoh èvkzlezalao àvap èpaheb àze `kjep{z vaà paohhad


24/97


okzaca/ Ve{paoh {saba èsamelao è okzaca àdan m{ndab

jz{pi èl{zaohe `kohao palsezao lkz{heao peàl pkzpaheboua

ve{paoh/j/ Mela vkz{sabaao peàl nknjkop{l caàohao lkz{heao

ve{paoh {saba$ baz{s ècaop{nlao vkoh{ohlavaooua è

okzaca jabxa sadì ve{paoh {saba pkzskj{p aàdab m{ndabjkzseb "okppi%/

c/ Mela ve{paoh {saba jkzsadì napkzead vaà paohhad okzaca$baz{s èsamelao zeoceaooua è okzaca/

`/ Ve{paoh {saba uaoh jkzsadì lzkèp "pkzàvap è àdanlazp{ ve{paoh% vaà paohhad okzaca baz{s èsamelao àdan

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

èsamelao pkzvesab àze ve{paoh {saba/:/ Al{opaose Ve{paoh [saba

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

àze seld{s vkoàvapao/ Seld{s vkoàvapao pkzskj{p aàdab pzaosalse

vkom{adao lzkèp jazaoh ào masa lkvaà vkdaohhao$ pzaosalse zkp{z

vkom{adao$ pzaosalse vkokzenaao las àze `kjep{z$ ào pzaosalse

vkohbav{sao ve{paoh/ Pzaosalse.pzaosalse pkzskj{p ècapap lk àdan

m{zoad skjahae jkzel{p/

a/ Pzaosalse vkom{adao lzkèp jazaoh ào masa lkvaà vkdaohhao/

M{zoad {op{l nkocapap pzaosalse eoe aàdab=

Ve{paoh {saba rrr

Vkom{adao ) vkoàvapao masa rrr

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

aàdab=

Zkp{z vkom{adao ào vkoh{zaohao bazha rrr

Ve{paoh {saba rrr


25/97


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

pzaosalse eoe aàdab=

Las rrr

Ve{paoh {saba rrr

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

eoe aàdab=

Caàohao lkz{heao ve{paoh rrr

Ve{paoh {saba rrr

3/ Vkoedaeao Ve{paoh [saba

Skcaza pkize$ skn{a ve{paoh èoedae àdan m{ndab uaoh nkxalede

oedae sklazaoh àze vkzlezaao vkokzenaao las è nasa nkoàpaoh/ Idkb

lazkoa ve{paoh {saba jkzmaohla vko`kl$ jeasaoua èpaheb àdan 36

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

ve{paohoua/ Skjahae haope àze vkoedaeao ve{paoh {saba vaà oedae

sklazaoh uaoh èèsliopilao$ ve{paoh èdavizlao skjahae oedae zkadesase

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

jkzazpe jabxa ve{paoh {saba baz{s ècapap skjahae m{ndab jkzseb àze

kspenase ve{paoh pal pkzpaheb ào vipiohao àhaoh/ P{m{aooua aàdab

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

jkoaz èvkzlezalao àvap èpkzena skcaza p{oae/

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

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

èvkzlezalaoo peàl alao pkzpaheb/ Nkpi`k vkouesebao "addixaocknkpbi`% nknj{ap al{o jkjao ve{paoh pal pkzpaheb èn{la

skjkd{n ve{paoh pkzskj{p èbav{s/ Vzisk`{z daeo uaoh èoanalao


26/97


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

nkohal{e jkjao baoua vaà saap ve{paoh èaohhav jkoaz.jkoaz

peàl àvap èpaheb dahe/

C/ Lioskv Vkohkoàdeao Eopkzo1/ Vkohkzpeao Vkohkoàdeao Eopkzo

Vkohkoàdeao eopkzo nkz{valao lkheapao uaoh saohap vkopeoh

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

nknv{ouae vkzbapeao uaoh naleo nkoeohlap pkzbaàv vkohkoàdeao

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

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

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

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

eoe = a/ lkbaoàdao vkdavizao lk{aohao$ j/ kgklpewepas ào kgksekose

ivkzase$ c/ lkvap{bao pkzbaàv b{l{n ào vkzap{zao uaoh jkzdal{ /

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

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

pkzliizèoase ào vkoh{l{zao.vkoh{l{zao uaoh èpkzavlao

èvkz{sabaao {op{l nkohanaolao alpewa$ nknkzelsa al{zase ào

lkbaoàdao àpa al{opaose$ nkoeohlaplao kgesekose ivkzaseioad$

ào nkoìzioh lkpaapao pkzbaàv lkjemalao naoamkzead uaoh pkdab

èpkpavlao/ @kgkoese eoe n{ohleo dkjeb d{as àzevaà vkohkzpeaouaoh laàoh.laàoh èskj{plao {op{l espedab.espedab pkzskj{p/

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

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

lk{aohao/

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

Pbk appep{`k ao` acpeios ig naoahknkop ao` pbk jiaz` zkhazèoh

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

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

acbekwknkop ig pbk vzenazu ijmkcpewks ig pbk suspkn ig eopkzoad


27/97


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

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

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

cinvkpkock ig vkzsiookd/

Nko{z{p N{duaè ":661 = 178% sespkn vkohkoàdeao eopkzo

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

èliizèoaselao {op{l nkomaha lklauaao izhaoesase$ nkohkckl

lkpkdepeao ào lkbaoàdao àpa al{opaose$ nkoìzioh kgesekose ào

nkoìzioh èvap{beoua lkjemalao naoamknko/ Sespkn vkohkoàdeao

eopkzo vaà balklapoua aàdab s{ap{ nklaoesnk uaoh è`ksaeo {op{l

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

nklaoesnk vknjkp{dao "cizzkcpeg% pkzbaàv vipkose pkzmaèoua

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

"lkc{zaohao$gza{`%/

Vkohkoàdeao eopkzo àvap èjkàlao àdan jkzjahae skhe

vaoàoh/ Nko{z{p Saouipi ":668 = :;6%

a/ Vzkwkopeg ciopzids$ uaep{ vkohkoàdeao eopkzo uaoh èzaocaoh`kohao nals{` {op{l nkoh{zaohe lkn{ohleoao pkzmaè

lksadabao ào vkouadabh{oaao/ Ciopib mkoes vkohkoàdeao

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

èese$ skzpa {skz pzaeoeoh apa{ vkdapebao lkvaà izaoh.izaohuaoh jkzlaepao `kohao eov{p sespkn$ skbeohha nkzkla peàl

nkdal{lao lksadabao/

j/ @kpkcpeio ciopzid$ aàdab vkohkoàdeao uaoh è`ksaeo `kohaop{m{ao ahaz avajeda àpa èzklan ) èliowkzse àze nkèa

s{njkz {op{l èpzaosgkz lk sespkn linv{pkz àvap è`kpklse

jeda pkzmaè lksadabao "nals{òua peàl sks{ae `kohao lzepkzea

uaoh èpkpavlao%/ Ciopib mkoes vkohkoàdeao eoe aàdab

nesadoua mela sksizaoh nkohanjed {aoh è APN$ nala

skbaz{soua vzihzan linv{pkz nko`kpklse mela àoa peàlc{l{v$ apa{ sadì neoen{n peàl nkoc{l{ve$ apa{ nkdkjebe


28/97


m{ndab nalsenad uaoh èemeolao {op{l vkohanjedao peav

bazeoua/

c/ Cizzkcpewk ciopzid$ eadab vkohkoàdeao uaoh segapoua melapkzàvap àpa uaoh skjkoazoua kzziz pkpave peàl pkz`kpklseidkb `kpkcpeio ciopzid$ apa{ àpa uaoh kzziz uaoh pkz`kpklse

idkb vzihzan wadeàse$ baz{s aà vzisk`{z uaoh mkdas pkopaohjahaenaoa nkdal{lao vknjkp{dao pkzbaàv àpa uaoh sadab

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

pkzmaè/

:/ Vzeosev @asaz Vkohkoàdeao Eopkzo

Aà jkjkzava as{nse àsaz uaoh vkzd{ èvabane nkohkoae

vkohkoàdeao eopkzo jahe s{ap{ kopepas izhaoesase apa{ vkz{sabaao/

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

a/ Sespkn vkohkoàdeao eopkzo nkz{valao naoahknkopzksviosejedepu/ Jabxa sks{ohh{boua uaoh vadeoh

jkzlkvkopeohao pkzbaàv sespkn vkohkoàdeao eopkzo s{ap{kopepas izhaoesase ) vkz{sabaao aàdab naoamknko "dkjeb

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

sespkn vkohkoàdeao eopkzo uaoh jael ep{dab piv naoahknkop

àvap nkohbazavlao lkjemalaooua èvap{be$ alpewa apa{ bazpa

vkz{sabaao èdeo`{ohe$ ào vkoukdkohhazaao vkocapapao

jkzmadao jael/

j/ Piv naoahknkop jkzpaohh{ohmaxaj nkou{s{so sespknvkohkoàdeao eopkzo$ pkop{ sama èdalsaoalao idkb vaza

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

{op{l nkzaocaoh sespkn vkohkoàdeao eopkzo$ baz{s èvedeb

aohhipaoua àze vaza abde ) linvkpko$ pkznas{l uaohjkzlaepao `kohao pkloidihe eogiznase "nkoheohap vaà saap

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

eogiznase%/c/ Sespkn vkohkoàdeao eopkzo skbaz{soua jkzsegap hkokzec$

nkoàsaz$ ào àvap èpkzavlao vaà peav vkz{sabaao vaà{n{noua "peàl jidkb mela baoua jkzdal{ {op{l s{ap{

vkz{sabaao pkzpkop{ sama$ nkdaeolao baz{s aà bad.bad uaohjzsegap àsaz uaoh jkzdal{ {n{n%/

`/ Segap sespkn vkohkoàdeao eopkzo aàdab zkasioajdkass{zaock$ azpeoua peohlap zaocaohao uaoh lepa `ksaeo aàdab

uaoh vadeoh ivpenad/ Sespkn vkohkoàdeao uaoh vadeoh jael


29/97


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

èvkzpenjaohlao lkskenjaohao cisp jkokgep.oua/

k/ Sespkn vkohkoàdeao eopkzo nknv{ouae lkpkzjapasao.lkpkzjapasao apa{ ciospzaeops$ nesadoua aàdab skjael.jaeloua liopzid pkpave lada{ vaza vkhaxae uaoh

nkdalsaoalaooua peàl calav$ apa{ lid{se$ nala p{m{aovkohkoàdeao ep{ n{ohleo peàl pkzcavae/

g/ Sespkn vkohkoàdeao eopkzo baz{s skdad{ ào pkz{s nkokz{sèkwad{ase$ èvkzjaele$ èsks{aelao `kohao vkzlknjaohao

lioèse ào pkloidihe/

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

Pkzàvap knvap lioskv àsaz uaoh nkoàsaze pkdaab apas spz{lp{z

vkohkoàdeao eopkzo ào vkokpavao zkseli vkohkoàdeao$

èaopazaoua paohh{oh maxaj naoamknko$ lkvaspeao uaoh xamaz$

lkpkzjapasao uaoh nkdklap "eobkzko% ào nkpi`k vkohidabao àpa/

a/ Paohh{oh maxaj naoamknkoNaoamknko$ ào j{lao a{èpiz uaoh baz{s nkou{s{o ào

nknioepiz spz{lp{z vkohkoàdeao eopkzooua/ Lioskv eoe

sks{ae `kohao lkpkop{ao uaoh nkouapalao jabxa

naoamknko$ ào j{lao a{èpiz uaoh jkzpaohh{ohmaxaj

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

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

eopkzo uaoh nknjkzelao lkvaspeao uaoh xamaz pkpave j{lao

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

xamaz/ Spz{lp{z vkohkoàdeao eopkzo ès{s{o idkb naoamknko

skpkdab nknvkzpenjaohlao jael jeaua na{v{o naogaap

vkohkoàdeao pkzskj{p/ Skzeoh lade$ naoamknko kohhao {op{l

nkokzavlao sespkn uaoh e`kad lazkoa n{ohleo jeauaoua

pkzdad{ peohhe/ Skjahae ciopib$ a{èpiz peàl skdaualoua

nkohbazavlao naoamknko àze vkz{sabaao lkced {op{lnknvklkzmalao jkjkzava vkzsioed panjabao vaà jaheao

al{opaose jeda baoua {op{l vkzjaelao lkced sama vaà

vkoukèaao àpa al{opaose uaoh dkjeb pkzbaoàdlao/Aàladaoua$ ma{b dkjeb n{zab mela a{èpiz nkoukdkohhazalao

vknkzelsaao uaoh dkjeb d{as àze vaà baz{s nkohkd{azlaojeaua vkohkoàdeao eopkzo uaoh peohhe/

c/ Lkpkzjapasao uaoh nkdklap "eobkzko%Sz{lp{z vkohkoàdeao eopkzo peàl àvap èaohhav skvko{boua

kgklpeg$ nkslev{o pkdab èzaocaoh ào ès{s{o `kohao skjael.jaeloua/ Jablao$ nkslev{o sespkn uaoh e`kad pkdab

èzaocaoh$ lkjkzbasedaooua pkpav jkzhaop{oh vaà


30/97


linvkpkose ào lkbaoàdao idkb vkdalsaoaoua/ Skjahae

ciopib$ nesadlao vzisk`{z vkohbep{ohao vkzskèaao pkdab

ès{s{o `kohao sklsana ào èj{p{blao `{a izaoh lazuaxaouaoh baz{s nkohbep{oh skcaza pkzvesab/ Avajeda lk`{alazuaxao uaoh jkzp{has peàl nknabane vkp{om{l.vkp{om{l

uaoh nkzkla pkzena apa{ lk`{aoua jklkzma ckzijib$vkohbep{ohao vkzskèaao ep{ v{o cko`kz{oh peàl jkoaz/

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

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

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

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

"cidd{seio%/ Lazkoa lkpkzjapasao uaoh nkdklap vaà spz{lp{zvkohkoàdeao pkzskj{p ào lazkoa a{èpiz peàl àvap

nkohbazavlao lkvaspeao uaoh xamaz àze lkkgklpegaooua$nala lkvkzcauaao pe al àvap skvko{boua èdkpallao vaà

jkjkzava peohlap zkseli vkohkoàdeao/ Lazkoa ep{$ {op{l

nkzaocaoh spz{lp{z vkohkoàdeao eopkzo uaoh kgklpeg$ a{èpiz

baz{s nknvkzidkb j{lpe a{èp uaoh c{l{v àdan nkoh{me

vkohkoàdeao eopkzo/ Skdad{ aà lkn{ohleoao jabxa sespkn

vkohkoàdeao peàl àvap nkdacal skd{z{b lksadabao uaohnapkzead/

`/ Nkpi`k vkohidabao àpaLioskv vkohkoàdeao eopkzo jkzdal{ sana `kohao sespkn

nao{ad na{v{o linv{pkzesase "K@V%/ Pkzàvap vkzjkàao

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

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

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

`kneleao$ p{m{ao vkohkoàdeao eopkzo aàdab sana/

3/ P{m{ao Vkohko adeao Eopkzo

P{m{ao vkohkoàdeao eopkzo nko{z{p CISI "Cinneppkk ig

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

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

zkasioajdkokss


31/97


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

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

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

P{m{ao vkzpana èzaocaohoua vkohkoàdeao eopkzo àze skhe

vaoàoh naoamknko eadab {op{l àvap èvkzidkboua àpa uaoh àvap

èvkzcaua$ uaep{ mela àpa dkohlav$ al{zap$ {oel$ zkasioajdk$ ào

lksadabao.lksadabao àpa è`kpklse/ P{m{ao jkzel{poua aàdab

èvap{beoua lkjemalao al{opaose$ uaoh alao ècavae mela àpa èidab

pkvap xalp{$ vkoedaeao$ ldasegelase ào vesab japas xalp{ pkzmaèoua

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

uaep{ `kohao aàoua ipizesase$ èspzej{se i{pv{p$ àpa wade`ào èidab

skzpa èsenvao skcaza anao/

P{m{ao èzaocaohoua sespkn vkohkoàdeao eopkzo àze laca

vaoàoh pkzleoe ào uaoh s{àb nkocal{v deohl{v uaoh dkjeb d{as

vaà balklapoua aàdab {op{l nkdeo`{ohe bazpa nedel vkz{sabaao$

nkoìzioh lkckznapao ào lkbaoàdao àpa ào vkdavizao al{opaose$

nkoeohlaplao kgklpewepas ào kgesekose {saba$ skzpa nkoìzioh

èpaapeoua lkjemalao naoamknko uaoh pkdab èhazeslao ào ap{zao.

ap{zao uaoh aà/


32/97


1% Vkocapapao$ vkohidabao àpa ào vkouameao eogiznase uaoh àvap

èvkzcaua venveoao bkoàldab nknedele eogiznase uaoh jkoaz )

pkvap àdan zaohla nkdalsaoalao lkheapaooua/ Nkoheohap jabxa

jkzjahae mkoes eogiznase èh{oalao {op{l jabao nkohanjed

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

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

al{zap saohap èvkzd{lao idkb venveoao vkz{sabaao/

:% Nkohanaolao alpewa vkz{sabaao

Vkohanaoao apas jkzjahae bazpa jkoà pkznas{l capapao

vknj{l{ao ) gedk ) àpajask nkomaè sknaleo vkopeoh `kohao

aàoua linv{pkz/ @apa ) eogiznase uaoh jkhep{ jaoualoua uaoh

èsenvao è àdan nkèa linv{pkz skvkzpe nahokpec pavk$ èslkp$

[SJ$ uaoh àvap èz{sal avajeda peàl èvkzbapelao

vkohanaoaooua/

3% Nkoeohlaplao kgklpewepas ao kgesekose ivkzaseioad

Vkohaxasao àdan s{ap{ izhaoesase nkz{valao adap {op{l

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

vkohbanj{zao {saba$ nkohbeoàze vknjizisao àdan skpeav skhe

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

s{njkz uaoh aà skcaza peàl kgeseko/

0% Nkoìzioh vkdalsaoaao lkjemalao ào vkzap{zao uaoh aà

Venveoao nkou{s{o lkjemalao ào vkzap{zao uaoh àvap

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


33/97


vkohkoàdeao eopkzo jkzazpe nknjkzelao maneoao uaoh daual

jabxa lkskn{aoua ep{ pkdab èdalsaoalao idkb lazuaxao

vkz{sabaao/

P{m{ao vkohkoàdeao eopkzo baz{s èvaoàoh `kohao laepaooua

`kohao izaoh ) eoèwe`{ uaoh nkomadaolao sespkn vkohkoàdeao

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

vkhaxae àvap nkzasalaooua skoèze ào ualeo jabxa vkohkoàdeao

eopkzo jkzp{m{ao nkoh{zaohe lks{depao.lks{depao àdan ivkzase

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

{vaua pkzcavaeoua p{m{ao$ ào `kohao `kneleao nkoìzioh

èvap{beoua lkjemalao naoamknko uaoh pkdab èhazeslao/

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

S{ap{ vkohkoàdeao eopkzo uaoh jael àdan vkz{sabaao alao

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

skoèze$ lazkoa =

"a% àvap nknvkzlkced lksadabao.lksadabao àdan vkouameao

àpa al{opaose$ skbeohha alao nkohbasedlao davizao uaoh

jkoaz

"j% nkdeo`{ohe apa{ nknjapase lkn{ohleoao pkzmaèoua

lkc{zaohao ào vkohhkdavao.vkohhkdavao

"c% lkheapao izhaoesase alao àvap èdalsaoalao `kohao kgeseko

"`% nkoìzioh èvap{beoua lkjemalao venveoao

"k% peàl nknkzd{lao `kpaed a{èp àdan jkop{l vkoh{meaos{jspaopeg apas jabao j{lpe ) àpa vkz{sabaao uaoh c{l{v

jksaz idkb al{opao v{jdel/

Mela sespkn vkohkoàdeao eopkzo s{ap{ vkz{sabaao c{l{v jael

ào a{èpiz c{l{v v{as àdan nkdal{lao pksp ig ciopzid$ nala

vkoh{meao s{jspaopeg àvap èdal{lao `kohao sklkced n{ohleo m{ndab

j{lpe ) àpa àze s{ap{ pkloel sanvdeoh/ @kohao `kneleao lkheapao


34/97


a{èp peàl nknkzd{lao jeaua uaoh pkzdad{ jksaz/ P{m{ao è`ksaeooua

sespkn vkohkoàdeao eopkzo lb{s{s "apa{ panjabao% jahe sespkn

jkzjases linv{pkz aàdab {op{l nknjaop{ naoamknko àdan

nkocavae vkohkoàdeao eopkzo nkoukd{z{b$ pkznas{l lkheapao nao{ad

è àdanoua$ lkheapao `kohao adap nklaoes$ na{v{o uaoh pkzlaep

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

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

skd{z{b j{seokss vzickss vkz{sabaao$ sespkn vkohkoàdeao pkzskj{p

èmadaolao idkb `kxao linesazes$ naoamknko ào vkzsioed daeo )

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

è`ksaeo {op{l nknjkzelao lkualeoao nknaàe pkopaoh vkocavaeao

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

Jkzjahae mkoes pzaosalse àdan sespkn eogiznase al{opaose$ mkoes

lksadabao vkocapapao àvap pkzmaè/ Skjahae ciopib$ pzaosalse

vknjauazao hame ) {vab àvap pkzmaè lksadabao lada{ man lkzma uaoh

sadab èjkjaolao lk àdan lazp{ vkocapap xalp{ apa{ vknjauazao hame

jz{pi è`kjkp lk àdan oiniz vkzlezaao uaoh sadab àdan m{zoad

vknjauazao hame/

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

a/ Skpeav pzaosalse uaoh ècapap aàdab sab "wadeèpas%/ S{ap{sespkn peàl àvap nknjkzelao pzaosalse.pzaosalse gelpeg ào

uaoh skjkoazoua peàl pkzmaè àdan m{zoad apa{ capapao

al{opaose daeooua/

j/ Skpeav pzaosalse èipizeaselao `kohao pkvap "ipizesase%/Lada{ pzaosalse uaoh peàl èipizesase pkzmaè$ bad eoe àvapnkohalejaplao aàoua pzaosalse uaoh c{zaoh$ ào m{ha


35/97


àvap nkohalejaplao vknjizisao apa{ vkohz{salao

pkzbaàv alpewa vkz{sabaao/

c/ Skpeav pzaosalse uaoh pkzmaè ècapap "lkdkohlavao%/ Skpeavvzisk`{z uaoh ènedele ldeko baz{s nknjkzelaovkohkoàdeao {op{l nkockhab vkohbedaohao skpeav pzaosalse

àze capapao/`/ Skpeav pzaosalse èoedae kohao pkvap "vkoedaeao%/ Sespkn

uaoh nknaàe skdad{ èskzpae `kohao vzisk`{z {op{lnkohbeoàze lksadabao àdan vkohbep{ohao ào zkcizèoh

peav pzaosalse vaà jkzjahae daohlab.daohlab vzisksvkocapapao/

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

vkzlezaao ldeko$ baz{s èpkpavlao è àdan m{zoad lada{davizao lk{aohaooua èouapalao `kohao pkvap/ Ldasegelase

eoe m{ha nkocal{v jkzjahae lapkhize skvkzpe èwese ào basedvzi`{l/

g/ Skpeav pzaosalse ècapap vaà xalp{ uaoh pkvap "lkpkvapaoxalp{%/ Vkocapapao skpeav pzaosalse jael skjkd{n apa{

skpkdab saap pkzmaèoua$ skdad{ nkoenj{dlao lkn{ohleoao

aàoua lkdadaeao {op{l nkocapapoua apa{ vkocapapaooua

pkzmaè vaà albez vkzei`k nala davizao lk{aohao alao

nkohao`{oh lksadabao/

h/ Skpeav pzaosalse ènas{llao `kohao pkvap lk àdan capapaopanjabao ào èelbpesazlao `kohao jkoaz "vispeoh àoelbpesaz%/ @adan jkjkzava lkaàao$ naseoh.naseoh

pzaosalse èelbpesazlao "èzaohl{n nkomaè sap{% ào

èm{ndablao skjkd{n ècapap lk àdan m{zoad uaoh

jkzsaohl{pao/ Dad{ m{zoad pkzskj{p è.vispeoh "èj{l{lao%

lk àdan j{l{ jksaz$ ào j{l{ jksaz pkzskj{p èelbpesazlao

dahe ào èh{oalao {op{l nkou{s{o davizao lk{aohao/

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

pzaosalse lk àdan capapao panjabao skdad{ èj{p{blao

{op{l nknaspelao jabxa vkohelbpesazao pkzskj{p aàdab

jkoaz/

0/ Lkpkzjapasao Sespkn Vkohkoàdeao Eopkzo

Vkzd{ èeohap jabxa sespkn vkohkoàdeao eopkzo uaoh pkzjael

aàdab j{lao spz{lp{z vkohkoàdeao uaoh sklkpap n{ohleo skcaza

nalsenad$ sespkn vkohkoàdeao eopkzo m{ha nknv{ouae lkpkzjapasao.


36/97


lkpkzjapasao/ Lkdknabao apa{ lkpkzjapasao uaoh nkdklap vaà sespkn

vkohkoàdeao eopkzo nko{z{p Saouipi ":668 = :;3%

a/ Vkzskliohlidao "lid{se%Vkohkoàdeao eopkzo nkoh{sabalao ahaz vkzskliohlidaoàvap èbeoàze skma{b n{ohleo$ nesadoua `kohao

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

uaoh nknv{ouae b{j{ohao lklkd{azhaao$ lkbaz{saonkohanjed c{pe ào skpkz{soua/ Alao pkpave vkohkoàdeao

eopkzo peàl àvap nkomaneo jabxa vkzskliohlidao peàlpkzmaè/

j/ Vkz{jabaoSpz{lp{z vkohkoàdeao eopkzo vaà s{ap{ izhaoesase baz{s

skdad{ èvkzjabaz{e sks{ae `kohao vkzlknjaohao lioèseào pkloidihe/

c/ Lkdknabao nao{seaJaoual lkjijidao pkzmaè vaà sespkn vkohkoàdeao eopkzo

uaoh skcaza pkizepes s{àb jael/ Bad pkzskj{p àvap pkzmaè

lazkoa dknaboua vkdalsaoaao uaoh èdal{lao idkb vkzsioed

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

ào linvkpko {op{l nkomadaolaooua nkz{valao sadab sap{

{os{z pkzvkopeoh àdan vkohkoàdeao eopkzo/`/ A}as jeaua naogaapVkohkoàdeao m{ha baz{s nknvkzpenjaohlao jeaua ào

lkh{oaaooua/ Jeaua {op{l nkohkoàdelao bad.bad pkzpkop{

n{ohleo nkdkjebe lkh{oaaooua$ apa{ naogaap peàl

skjaoèoh `kohao jeaua uaoh èlkd{azlao "cisp.jkokgep

aoaduses%/

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

Sviosizeoh Izhaoe}apeio% pkzbaàv Ve{paoh [saba

S{ap{ linepk uaoh èizhaoesez idkb dena izhaoesase vzigkse uaep{

EEA$ AECVA$ ENA GKE$ ào AAA vaà j{dao Ilpijkz 1528

nkohbasedlao lameao uaoh èoanalao CISI gzankxizl ig eopkzoad

ciopzid/ CISI nkohkd{azlao `kgkoese pkopaoh vkohkoàdeao eopkzo

vaà pab{o 155:/ CISI nknaoàoh vkohkoàdeao eopkzo nkz{valao


37/97


zaohlaeao peoàlao uaoh nkoknj{s skd{z{b izhaoesase/ CISI m{ha

nknj{ap mkdas jabxa vkohkoàdeao eopkzo jkzaà àdan vzisks

naoamknko àsaz$ uaep{ vkzkocaoaao$ vkdalsaoaao$ ào nioepizeoh/

Vkohkoàdeao j{laodab sks{ap{ uaoh èpanjablao lk àdan vzisks

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

pal pkzvesablao% àdan vzisks pkzskj{p/

Ni`kd CISI aàdab sadab sap{ ni`kd vkohkoàdeao eopkzoad

uaoh jaoual èh{oalao idkb vaza a{èpiz skjahae àsaz {op{l

nkohkwad{ase$ nkohknjaohlao vkohkoàdeao eopkzo/ Nko{z{p CISI

"Saouipi$ :668 = :78% jabxa vkohkoàdeao eopkzo aàdab s{ap{

vzisks$ nkdejaplao skd{z{b aohhipa izhaoesase$ ào nknedele peha

p{m{ao {pana$ uaep{ kgklpewepas$ ào kgesekose ivkzase$ nkoìzioh

lkbaoàdao davizao lk{aohao$ ào èvap{beoua b{l{n ào vkzap{zao

uaoh aà/ Azpeoua$ `kohao aàoua sespkn vkohkoàdeao eopkzo$ nala

èbazavlao vkz{sabaao àvap jklkzma apa{ jkzivkzase skcaza kgklpeg

ào kgeseko$ vkouameao eogiznase àvap èualeoe lkjkoazaooua ào

skn{a vebal alao nknap{be skn{a vkzap{zao ào lkjemalao uaoh aà$

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

b{l{n vknkzeopab/ @kohao èvap{beoua vkzap{zao ào lkjemalao

nala vkouenvaohao àvap èbeoàze/

CISI nkoukj{plao "Saouipi$ :668 = :78% jabxa pkzàvap

dena linvioko vkohkoàdeao eopkzo$ uaep{ deohl{ohao vkohkoàdeao$


38/97


vkokop{ao zkseli$ alpewepas vkohkoàdeao$ eogiznase ào lin{oelase$

skzpa vkohaxasao apa{ vknaopa{ao/

a/ Deohl{ohao vkohkoàdeao

Linvioko eoe nkdev{pe selav naoamknko è skn{a

peohlapao pkzbaàv ivkzase skcaza {n{n ào lioskv vkohkoàdeao

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

eopkhzepas ào lkvkopeohao pkzbaàv lkskmabpkzaao izhaoesase$ m{ha

pkzcal{v spz{lp{z izhaoesase skzpa lkjemalao ào gedisige

naoamknko/ Deohl{ohao vkohkoàdeao nkz{valao bad àsaz

"gioàse% jahe linvioko CISI/ Naoamknko baz{s vaban

vkopeohoua vkohkoàdeao eopkzo/

Nko{z{p @azuaopi ":666 = 12:% kpela aàdab edn{ pkopaoh

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

aàdab sp{è nkohkoae paohh{oh maxaj uaoh pkzlaep `kohao ava

uaoh èaohhav jkoaz ào ava uaoh èaohhav sadab/ Li`k kpel

nkz{valao {vaua uaoh àvap èdal{lao idkb kopepas apa{

vkz{sabaao àdan nkoìzioh kgklpegoua vkohkoàdeao eopkzo/

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

èmadaolao idkb kopepas/

Envdknkopase àze li`k kpel eoe alao saohap kgklpeg mela

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

skcaza svksegel lkvaà lazuaxao nkohkoae li`k kpel uaoh nkzkla

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


39/97


kgklpeg aàdab vkzd{ aàoua `{l{ohao àze pen naoamknko v{ocal/

Paova aà `{l{ohao àze naoamknko v{ocal$ li`k kpel eoe alao

s{dep {op{l èenvdknkopaselao/ Linvkpkose aàdab sledd apa{

lkcalavao uaoh ènedele idkb skskizaoh skjahae niàd àdan

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

àdan nkocavae p{m{ao/ Eopkhzepas aàdab s{ap{ selav àdan

nkouap{lao lkeoheoao apa{ lkbkoàl$ lkm{m{zao ào lkelbdasao

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

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

ènedele idkb skpeav vkzsioed àdan s{ap{ kopepas/ Paova lk`{a

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

Nko{z{p N{duaè ":661 = 18:%

Deohl{ohao vkohkoàdeao nknkedele knvap {os{z$ gedisige

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

a{èp$ nkpi`k vkohkoàdeao naoamknko$ ào lksaàzao

vkohkoàdeao/

1%Gedisige ào haua ivkzase/ Gedisige aàdab skvkzaohlaplkualeoao àsaz uaoh nkomaè vazankpkz jahe kopepas ào

lazuaxaooua/ Gedisige nkz{valao ava uaoh skbaz{soua

èlkzmalao ào ava uaoh skbaz{soua peàl èlkzmalao idkb

kopepas/ Haua ivkzase nkockzneolao e`k naoamkz pkopaoh

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

èdalsaoalao/:%Jkzg{ohseoua `kxao linesazes ào linepk a{èp/ @kxao

linesazes a adab xaled vknkhaoh saban/ @kxao eoe

jkzg{ohse nkohaxase vkohkdidaao vkz{sabaao uaoh

èdalsaoalao idkb naoamknko/ @kxao linesazes uaoh

alpeg nkomadaolao g{ohseoua àvap nkockhab lioskopzase

vkohkoàdeao uaoh pkzdad{ jaoual è paohao naoamknko/

3%Nkpi`k vkohkoàdeao naoamknko/ Nkpi`k vkohkoàdeaonaoamknko nkz{valao nkpi`k vkzkocaoaao ào

vkohkoàdeao adilase s{njkz àua kopepas àdan nkocavaep{m{aooua/


40/97


0%Lksaàzao vkohkoàdeao/ Lksaàzao vkohkoàdeao àvappkzckzneo àze zkalse uaoh èp{om{llao idkb naoamknko

àze jkzjahae mkomaoh izhaoesase apas lkdknabaovkohkoàdeao uaoh èp{om{l idkb al{opao eopkzo apa{al{opao v{jdel/ Mela naoamknko skhkza nkdal{lao

peoàlao lizklse apas pkn{ao lkdknabao vkohkoàdeaouaoh èlkn{lalao idkb al{opao eopkzo apa{ al{opao

v{jdel$ bad eoe nkz{valao vkp{om{l aàoua linepnkonaoamknko pkzbaàv vkocevpaao deohl{ohao vkohkoàdeao

uaoh jael/

j/ Vkokop{ao zkseli

Linvioko eoe pkdab nkomaè jaheao àze alpewepas a{èp

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

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

vkokop{ao zkseli è skn{a asvkl izhaoesase ào vkokop{ao

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

nkoanjablao vkzpenjaohao p{m{ao è skn{a jeàoh ivkzase {op{l

nknaspelao jabxa skn{a jaheao izhaoesase jklkzma skcaza

baznioes/

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

Skpeav kopepas nkohbaàve jkzjahae zkseli jael àze d{az

na{v{o àze àdan uaoh baz{s èpkop{lao/ Vkzsuazapao

axad {op{l vkokop{ao zkseli aàdab aàoua vkokpavao

p{m{ao$ uaoh èb{j{ohlao vaà peohlap.peohlap uaohjkzjkà ào liosespko è àdan izhaoesase/ Vkokop{ao

zkseli aàdab e`kopegelase ào aoadeses zkseli.zkseli uaoh

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

s{ap{ àsaz {op{l nkokop{lao caza vkohkdidaao zkseli$

lazkoa lioèse klioine$ eo`{spze$ vkzap{zao$ ào ivkzase

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

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

jkzb{j{ohao `kohao vkz{jabao/


41/97


Vkokop{ao zkseli nkz{valao paohh{oh maxaj uaoh peàl

pkzvesablao "eopkhzad% ào pkz{s nkokz{s àze naoamknko/

@elapalao eopkhzad$ lazkoa naoamknko peàl àvap nkokpavlao

p{m{ao ào `kohao n{àb nkohas{nselao jabxa p{m{ao pkzskj{p

alao pkzcavae/ Jaoual banjapao apa{ zkseli uaoh àpaoh$ jael àze

àdan na{v{o d{az kopepas/

Zkseli lzkèp aàdab zkseli peàl pkzjauazoua lzkèp uaoh

pkdab èjkzelao lkvaà vaza vkdaohhhao/ Skjkd{n vkz{sabaao

nkn{p{slao {op{l nkoukp{m{e vkzneopaao apa{ vkoanjabao lzkèp

idkb vaza vkdaohhao$ vkzd{dab nkohaàlao kwad{ase zkseli lzkèp

àze vaza vkdaohhao pkzskj{p/ Nkoedae zkseli lzkèp$ czkèp

naoahkz baz{s nknvkzpenjaohlao jkzjahae galpiz uaoh

nkokop{lao jksaz lkcedoua lzkèp pkzskj{p/ Vaà {n{noua jaol

apa{ vkz{sabaao àdan nkohaàlao vkoedaeao zkseli lzkèp aàdab

`kohao nknvkzbapelao dena C/ Dena C pkzskj{p aàdab

cbazacpkz$ cavacepu$ ciddapkzad$ cavepad ào cioèpeios/

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

àze vkdaohhao {op{l skcaza m{m{z jkz{saba nknko{be

lkxamejaooua/ Galpiz eoe aàdab saohap vkopeoh$ lazkoa skpeav

pzaosalse lzkèp nkohao`{oh lksaohh{vao {op{l nknjauaz/

Cavacepu$ aàdab vkoàvap s{jukl nkohkoae lknanv{ao àze

vkdaohhao$ eoe è{l{z `kohao zkciz`èxalp{ uaoh dad{$ èdkohlave

`kohao ijskzwase gesel vaà vajzel apa{ pili àze vkdaohhao/


42/97


Cavepad è{l{z idkb visese geoaocead vkdaohhao skcaza {n{n$

ènaoa bad eoe èp{om{llao idkb aoadesa zapei geoaocead$ uaoh

lb{s{soua èpklaolao vaà paohejdk okp xizpb àze vkz{sabaao/

Ciddapkzad èckzneolao idkb alpewa àze daohhaoao uaoh èelaplao$

apa{ èmaèlao maneoao jahe lkanaoao lzkèp uaoh èjkzelao

lkvaà vkdaohhao pkzskj{p/ Cioèpeio$ nko{om{llao envacp

"vkohaz{b daohs{oh% àze pzko` klioine vaà {n{noua pkzbaàv

vkz{sabaao uaoh jkzsaohl{pao apa{ vkzlknjaohao lb{s{s àdan

s{ap{ jeàoh klioine pkzpkop{ uaoh n{ohleo nknv{ouae kgkl

pkzbaàv lknanv{ao vkdaohhao {op{l nknko{be lkxamejaooua/

Skpkdab è{zaelao jkzjahae galpiz uaoh baz{s èvkzbapelao

àdan vkoedaeao zkseli lzkèp$ nala skdaom{poua vkzd{ jahe

vkz{sabaao {op{l nkohanjed daohlab.daohlab pkzpkop{ è àdan

{saba {op{l nknvkzlkced zkseli peàl pkzjauazoua ve{paoh `kohao

nkohaàlao vkouazeohao apa{ skdklse pkzbaàv vaza vkdaohhao apa{

`kjep{z/

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

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

lkheapao è jaxab eoe/

"a% Nkocaze daohhaoao vipkosead uaoh àvap èjkzelao lzkèp/

"j% Nkoukdklse vaza cadio `kjep{z/

"c% Nknj{l{lao pzaosalse lzkèp uaoh pkzmaè/

"`% Nkdal{lao vkoahebao ve{paoh/


43/97


"k% Nknj{l{lao pzaosalse lzkèp ) ve{paoh/

"g% Nkou{s{o ào nkohldasegelase ve{paoh i{pspaoèoh

nko{z{p {seaoua naseoh.naseoh/

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

jkop{l eowkspase/

"b% Nkou{s{o ào nknvkzlezalao az{s las nas{l àze

ve{paoh/

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

vkohanjed lkjemalao pkopaoh ve{paoh/

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

èh{oalao skjahae vkìnao jahe {oep lkzma uaoh nkoh{z{se

ve{paoh/ Lkjemalao eoe nkdev{pe lkheapao è jaxab eoe/

"a% Vkokop{ao vdagio lzkèp {op{l jkzjahae mkoes apa{

peohlapao kjep{z/

"j% Vkokop{ao maohla xalp{ lzkèp/

"c% Vkìnao nkdal{lao skdklse cadio `kjep{z jkzàsazlao

dena C/

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

èjkoazlao skjahae àsaz vkokop{ao jksazoua caàohao

ve{paoh zah{.zah{/

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

nkoha`neoespzaselao ve{paoh/


44/97


45/97


nknvkzidkb vkzbapeao skcaza dkjeb sklsana$ lkdinvil uaoh

nknkzd{lao vkoaohaoao skcaza lb{s{s$ ào lkdinvil uaoh

skbaz{soua èbav{slao àze àgpaz `kjep{z/

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

pkdab è{zaelao èn{la$ ve{paoh skjahae sadab sap{ jkop{l

eowkspase nkoenj{dlao jeaua uaoh jkz{va =

"a% jeaua niàd

"j% jeaua a`neoespzase ve{paoh

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

c/ Alpewepas vkohkoàdeao

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

èlaeplao `kohao lioskv vkohkoàdeao eopkzoad/ Alpewepas.

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

lkxkoaohao$ vknesabao p{has$ vkoìl{nkopaseao$ zkliosedease$

lazuaxao uaoh linvkpko ào m{m{z$ vknkzelsaao eopkzoad ào a{èp

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

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

zkzaohla vknjaheao p{has lkvaà {oep.{oep izhaoesase uaoh

èjkop{l {op{l nkdalsaoalao lkheapao.lkheapao vilil vkz{sabaao/

Nko{z{p N{duaè ":66: = 17;%

1% Baz{s evesablao g{ohse.g{ohse ivkzase ao vkouenvaoaoàze g{ohse al{opaose/ G{ohse ivkzase aàdab g{ohse uaoh

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

Skpeav lkheapao àdan vkz{sabaao nknkzd{lao ipizesaseàze naoamkz g{ohse uaoh nknedele xkxkoaoh {op{l

nkouenvao alpewa vkz{sabaao/ G{ohse al{opaose aàdab


46/97


g{ohse uaoh nknedele xkxkoaoh {op{l nkocapap

vkzespexa lk{aohao vkz{sabaao/

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

ve{paoh {saba nesadoua$ g{ohse.g{ohse uaoh èjkop{laàdab g{ohse al{opaose$ g{ohse vkokzenaao$ g{ohse

vkom{adao$ ào skjahaeoua/

P{m{ao vilil vknesabao g{ohse eoe aàdab {op{l nkockhab

ào {op{l nko`kpklse lksadabao ào lkc{zaohao àdan

vkdalsaoaao p{has uaoh èjkjaolao lkvaà skskizaoh/ Pzaosalse

uaoh pkzmaè àdan s{ap{ izhaoesase baz{s èipizesase idkb vkmajap

uaoh jkzxkoaoh/ Idkb lazkoa ep{$ àdan izhaoesase baz{s èj{ap

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

pkzdalsaoaoua skpeav pzaosalse/

Gizn{dez nkz{valao nkèa uaoh èh{oalao {op{l nkzklan

vkohh{oaao xkxkoaoh {op{l nknjkzelao ipizesase pkzdalsaoaoua

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

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

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

èvalae skjahae àsaz {op{l vkocapapao pzaosalse àdan capapao

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

uaoh èzklan àdan gizn{dez ècapap àdan capapao al{opaose

`kohao peohlap lkpkdepeao ào lkbaoàdaooua uaoh peohhe/ @kohao

`kneleao$ sespkn ipizesase alao nkomaneo èbasedlaooua ìl{nko

vknj{l{ao uaoh àvap èvkzcaua jahe vzisks al{opaose/


47/97


@il{nko ào capapao al{opaose uaoh èh{oalao skjahae

àsaz vkocapapao lk àdan lazp{ ve{paoh aàdab galp{z vkom{adao$

j{lp e las nas{l$ nkni lzkèp$ j{lpe nknizead/

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

eoe èh{oalao skjahae àsaz vkocapapao penj{doua ve{paoh

{saba àze pzaosalse vkom{adao lzkèp uaoh ènas{llao àdan

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

"jedd ig daèoh% ào s{zap iz`kz vkohezenao skjahae ìl{nko

vko`{l{oh {op{l nkocapap pzaosalse vkom{adao lzkèp/

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

eoe èh{oalao skjahae àsaz vkocapapao jkzl{zaohoua ve{paoh

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

ènas{llao lk àdan m{zoad vkokzenaao las/

"c% Nkni lzkèp/ @adan vkocapapao ve{paoh {saba$ ìl{nko eoe

èh{oalao skjahae àsaz vkocapapao zkp{z vkom{adao uaoh

ènas{llao lk àdan m{zoad {n{n apa{ m{zoad zkp{z vkom{adao/

@il{nko eoe èlkd{azlao idkb jaheao iz`kz vkom{adao$ ào mela

èdanveze `kohao davizao vkokzenaao jazaoh uaoh èj{ap idkb

jaheao vkokzenaao$ nkz{valao ìl{nko s{njkz {op{l

nkocapap pzaosalse zkp{z vkom{adao/

"`% J{lpe Nknizead/ J{lp e nknizead aàdab ìl{nko s{njkz

{op{l àsaz vkocapapao pzaosalse lk àdano m{zoad {n{n ào

lazp{ ve{paoh/ @il{nko eoe èlkd{azlao idkb g{ohse lzkèp


48/97


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

peàl àvap èpaheb dahe/

`/ Eogiznase ao lin{oelase

Linvioko eoe nkz{valao jaheao vkopeoh àze vzisks

naoamknko/ Naoamknko peàl àvap jkzg{ohse paova eogiznase/

Lin{oelase eogiznase pkopaoh ivkzase vkohkoàdeao eopkzoad

nknjkzelao s{jspaose uaoh àvap èh{oalao naoamknko {op{l

nkohkwad{ase kgklpewepas vkohkoàdeao ào {op{l nkohkdida

ivkzaseoua/

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

Lin{oelase aàdab vzisks ènaoa skskizaoh jkz{saba {op{l

nknjkzelao vkohkzpeao apa{ vksao lkvaà izaoh daeo nkdad{e

vksao senjides/ Lin{oelase jesa èdal{lao skcaza daohs{oh

na{v{o peàl daohs{oh$ `kohao nkohh{oalao jkzjahae nkèalin{oelase uaoh pkzskèa/ Lin{oelase daohs{oh jkzazpe

lin{oelase èsanvaelao paova vkohh{oaao nkèapiz apa{

vkzaopaza$ skàohlao lin{oelase peàl daohs{oh jkzazpe

skjadeloua/

Jkzàsazlao vkohkzpeao è apas$ nala lin{oelase nknedele

jkjkzava kdknko$ uaep{ =

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

uaoh kgklpeg pkzlaep `kohao jahaenaoa izaoh.izaoh àvap

jkzeopkzalse sap{ sana daeo skcaza dkjeb kgklpeg

:% lin{oelase jkzazpe pkzmaèoua jkzjahae eogiznase apa{

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

vknjkzeao eogiznase na{v{o vkohkzpeao àvap pkzmaè$ nala

vebal.vebal uaoh jkzlin{oelase vkzd{ nkouaàze ào


49/97


nkohkzpe jkzjahae espedab apa{ vkohkzpeao uaoh nkzkla h{oalao

àdan nkdal{lao lin{oelase/ Mela peàl$ nala lkn{ohleoao

pkzmaèoua sadab vkzskvse àdan lin{oelase saohap peohhe

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

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

ào daeo.daeo skjahae jkop{l senjides àze lin{oelase uaoh

èdal{lao/

Eogiznapeio ao` cinn{oecapeio cinviokop ciookcpeios

@kgeoepeio

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

ig ivkzapeios

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

cinvaou svkcegec aoo{ad ao` eopkzen ioks pbap avvdu

zkvizp pi pbk cinvaou

Eopkzoad ciopzid es

a naoahknkop vzickss

Ijmkcpewks capkhizeks


50/97


Cinviokops Ciopzid kowezionkop Ciopzid kowezionkop

Zesl Asskssnkop Zesl Asskssnkop Zesl Asskssnkop

Ciopzid acpewepeks Ciopzid acpewepeksNioepizeoh Nioepizeoh

Eogiznapeio ao` Eogiznapeio ao`

cinn{oecapeio cinn{oecapeio

Hanjaz :/1

Gzankxizl ig eopkzoad ciopzid

CISI Ni`kd

k/ Vkohaxasao apa{ Vknaopa{ao

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

uaoh èoanes apas eogiznase uaoh èjkzelao vaà lin{oelase

eogiznase {op{l p{m{ao naoamknko vkohkoàdeao/ Nko{z{p

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

nkokpavlao {l{zao leokzma ào vkohanjedao peoàlao uaoh àvap

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

leokzma uaoh pkdab èpkpavlao/

Galpiz.galpiz uaoh nknvkohaz{be eowkspase àdan ve{paoh

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

1% Wid{nk vkom{adao lzkèpNaleo jksaz vzivizse vkom{adao lzkèp àze lkskd{z{bao

vkom{adao nknvkzjksaz m{ndab eowkspase àdan ve{paoh/

Naleo jksazoua wid{nk vkom{adao lzkèp skpeav pab{ooua

jkzazpe jabxa vkz{sabaao ep{ baz{s nkoukèalao

eowkspase uaoh dkjeb jksaz dahe àdan ve{paoh/ Naleo

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

pkpave jkzsanaao `kohao ep{ m{ha nknvkzjksaz

vzigepajedepu/

:% Suazap vknjauazao vkom{adao lzkèp

Ciopzid kowezionkop

Zesl Asskssnkop

Ciopzid acpewepeksNioepizeoh

Eogiznapeioao`cinn{oecapeio


51/97


Suazap vknjauazao vkom{adao lzkèp àvap jkzsegap lkpap

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

vknjauazao uaoh lkpap jkzazpe jabxa vkz{sabaao dkjebnkoh{panalao lkskdanapao lzkèp àze vaàvkzpenjaohao vzigepajedepas/ Suazap uaoh lkpap nesadoua

àdan jkop{l japas xalp{ vknjauazaooua uaoh vko`kl$vknjkjaoao j{oha uaoh jkzap vaà vknjauazao ve{paoh

uaoh pkzdanjap/3% Lkpkop{ao pkopaoh vknjapasao lzkèp

@adan vkom{adao lzkèp vkz{sabaao àvap nkokpavlaojapas nalsenad apa{ vdagio jahe lzkèp uaoh èjkzelao

lkvaà vaza daohhaoaooua/ Naleo peohhe vdagio uaohèpkpavlao jahe naseoh.naseoh daohhaoao jkzazpe naleo

jksaz v{da àoa uaoh èeowkspaselao àdan ve{paoh/@kneleao v{da lkpkop{ao nkohkoae seava uaoh àvap

èjkze lzkèp/ Naleo skdklpeg vaza daohhaoao uaoh àvapèjkze lzkèp alao nknvkzlkced m{ndab eowkspase àdan

ve{paoh/0% Lkjemalsaoaao àdan nkoh{nv{dlao ve{paoh

Vkz{sabaao àvap nkomadaolao lkjemalsaoaaooua àdan

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

uaoh nkomadaolao lkjemalsaoaao skcaza alpeg àdan

vkoh{nv{dao ve{paoh alao nknv{ouae vkohkd{azao

{aoh uaoh dkjeb jksaz {op{l nknjeauae alpewepasvkoh{nv{dao ve{paoh pkzskj{p èjaoèohlao `kohao

vkz{sabaao daeo uaoh nkomadaolao lkjemalsaoaaooua

skcaza vaseg/ Vkz{sabaao uaoh èskj{plao pkzàb{d{

lkn{ohleoao alao nknv{ouae eowkspase àdan ve{paoh

uaoh dkjeb lkced àze vaà vkz{sabaaao uaoh èskj{plao

lkn{èao/ Pkpave jeasaoua vkz{sabaao baoua alao

nkohaàlao {saba panjabao àdan vkoh{nv{dao

ve{paoh avajeda jeaua {saba panjabao pkzskj{p peàl

nkdanva{e jksazoua panjabao zkwko{k uaoh èvkzidkb

lazkoa aàoua {saba pkzskj{p/ Maè vkz{sabaao peàl

alao nkohkd{azlao {aoh skjksaz Zv/1/666/666$. {op{làvap nkoh{nv{dlao ve{paoh skjksaz Zv/;66$.

;% Lkjeasaao nknjauaz àze vaza daohhaoaoAà skjaheao daohhaoao uaoh nknv{ouae lkjeasaao

{op{l nknjauaz `kohao nkohh{oalao lksknvapao

nkoàvap casb èsci{op$ ào aà skjaheao daeo uaoh

peàl nkohh{oalao lksknvapao pkzskj{p/ Lkjeasaao

vaza daohhaoao {op{l nknjauaz àdan casb èsci{opvkzeiàpa{ sks{àboua alao nknv{ouae kgkl pkzbaàv

jksazoua eowkspase àdan ve{paoh/ Avajeda skjaheaojksaz vaza daohhaoao nknjauaz àdan xalp{ skdana

èsci{op vkzei`$ nala àoa uaoh pkzpaoan àdan ve{paoh


52/97


alao dkjeb ckvap jkjas$ uaoh eoe jkzazpe naleo lkcedoua

eowkspase àdan ve{paoh/

JAJ EEE

NKPI@K VKOKDEPEAO

A/ Dilase ào Ma`xad VkokdepeaoVkokdepeao èdal{lao vaà VP/ SGE Nkào uaoh jkzadanap è madao

H{o{oh Lzalapa{ Oi/112.112A Nkào/ Vkokdepeao èn{dae vaà j{dao

Gkjz{aze :665 ào èzkocaoalao skdksae vaà j{dao M{oe :665/

J/ Pkloel Vkoh{nv{dao @apa


53/97


Pkloel uaoh èh{oalao àdan nkoh{nv{dlao àpa aàdab sp{è

ìl{nkopase$ pkloel xaxaocaza$ ào pkloel ijskzwase/

1/ Sp{è ìl{nkopase$ ualoe nkdad{e vkocapapao ào gipicivu àpa uaoh

èvkzd{lao/ Skvkzpe vkocapapao based xaxaocaza$ gipicivu nkni eopkzoad

vkz{sabaao$ `sj/

:/ Pkloel xaxaocaza$ ualoe `kohao nkdal{lao paoua maxaj skcaza daohs{oh

`kohao vebal.vebal uaoh pkzlaep `kohao ijmkl vkokdepeao/ Skvkzpe

xaxaocaza `kohao naoamkz cajaoh$ lkvada jaheao ve{paoh$ `sj/

3/ Pkloel ijskzwase$ ualoe `kohao nkdal{lao vkohanapao pkzbaàv lkheapao

apa{ v{o vzisk`{z lkzma uaoh jkzb{j{ohao `kohao ijmkl vkokdepeao/

Skvkzpe vzisk`{z s{zwke$ vzisk`{z vkoahebao ve{paoh$ sj/

C/ Mkoes VkokdepeaoMkoes vkokdepeao uaoh èdal{lao aàdab vkokdepeao jkzjkop{l `kslzevpeg/

Vkokdepeao jkzjkop{l `kslzevpeg aàdab vkokdepeao `kohao vko`klapao svksegel

{op{l nkoh{ohlavlao galpa àdan b{j{ohao skjaj alejap$ jkzsegap

klsvdizapeg {op{l nkocaze lkpkzaohao ava skjaj pkzmaèoua nasadab$

jahaenaoa nknkcablaooua/ Alao pkpave segapoua baoua nkoàdan vaà sap{

{oep vkzespexa/

@/ Mkoes @apa


54/97


Mkoes àpa uaoh èl{nv{dlao àdan vkokdepeao eoe aàdab àpa vzenkz

ào àpa skl{o`kz/

1/ @apa vzenkz$ jkz{va àpa uaoh èvkzidkb daohs{oh àze vkz{sabaao nkdad{e

xaxaocaza `kohao naoamkz cajaoh$ lkvada jaheao ve{paoh$ lkvada jaheao

lk{aohao$ ào lazuaxao uaoh pkzlaep daohs{oh `kohao ijmkl uaoh èpkdepe$

ào lkheapao ijskzwase uaoh lkn{èao alao èidab vko{des/

:/ @apa skl{o`kz$ jkz{va àpa uaoh èl{nv{dlao nkdad{e capapao ào

ìl{nko zksne vkz{sabaao ào àpa uaoh pkdab èidab skvkzpe skmazab

seohlap vkz{sabaao$ l{kseiokz vkohkoàdeao eopkzo pkzbaàv ve{paoh

{saba$ nkni eopkzoad$ spz{lp{z izhaoesase$ ào ìl{nko daeooua/

K/ Nkpi`k Aoadeses @apaAoadeses àpa uaoh èdal{lao àdan vkokdepeao eoe aàdab `kohao nkpi`k

`kslzevpeg/ Nkpi`k `kslzevpeg aàdab nkpi`k aoadeses `kohao pkzdkjeb àb{d{

nkoh{nv{dlao àpa uaoh aà lkn{èao èldazegelase$ èaoadeses$ skdaom{poua

èeopkzvzkpaselao skbeohha àvap nknjkzelao hanjazao uaoh mkdas nkohkoae

lkaàao uaoh èpkdepe/


55/97


JAJ EW

BASED VKOKDEPEAO

A/ @apa Vkokdepeao1/ Hanjazao [n{n Vkz{sabaao

a/ Skmazab seohlap vkz{sabaao

VP/ S{}{le Geoaock Eo`ioksea "SGE% nkz{valao sadab sap{

vkz{sabaao vknjeauaao uaoh jkzlaopiz v{sap `e Malazpa uaoh


56/97


èèzelao vaà paohhad 12 Mao{aze :66; ào n{dae jkzivkzase vaà

j{dao Nke :66;/ VP/ SGE aàdab vkz{sabaao uaoh nknjkzelao sid{se

vknjeauaao {op{l vknjkdeao skvkà nipiz S{}{le/ Lkvknedelao VP/

SGE aàdab EPICB[ Cizv/ "Mavao%$ S{}{le Nipiz Cizv/ "Mavao% ào

VP/ EPICB[ Eoìoksea/ Saap eoe VP/ SGE s{àb nknedele 26 cajaoh

uaoh pkzskjaz è jkzjahae xedauab è Eoìoksea ào jkzkocaoa pkz{s

nknvkzd{as maohla{ao vasazoua/

VP/ SGE nkz{valao sadab sap{ aoal vkz{sabaao àze EPICB[

Cizv/ Hzi{v Mkvaoh uaoh vknjaheao sabanoua 06+ saban S[][LE

CizvMkvaoh ào 76+ àze EPICB[ Cizv/ Mkvaoh/

Wese àze Vkz{sabaao Vknjeauaao zksne S{}{le Eoìoksea eoe

aàdab nkomaè vkz{sabaao vknjeauaao pkz`kvao `kohao l{adepas

pkzjael {op{l lko`kzaao zià `{a nkzkl S{}{le è Eoìoksea àdan

bad L{adepasAsskp$ S{njkz @aua Nao{sea ào Lkv{asao Vkdaohhao/

Nese vkz{sabaao aàdab =

1% nko{omaoh vkoeohlapao wid{nk ào l{adepas vkom{adao zià `{a

nkzkl S{}{le

:% nknko{be lkxamejao lkvaà vknkhaoh saban

3% nknjkzelao vkdauaoao alao lkv{asao vkdaohhao

0% nknjkzelao lksknvapao pkzbaàv lazuaxao ) e {op{l

nkoeohlaplao lazez naseoh

;% nko{omaoh l{adepas be`{v nasuazalap/


57/97


VP/ SGE Nkào jkzaà è Md/ H/ Lzalapa{ Oi/112.112A$

Hd{h{z @azap Nkào/ Skjkd{n jkzèze skoèzeoua SGE Nkào$

Vknjeauaao zksne nipiz S{}{le è Nkào èànveohe àze eo`{l

vkz{sabaao ualoe VP/ EPICB[ A{pi N{dpe Geoaock Cajaoh Nkào

uaoh jkzhkzal àdan jeàoh vknjeauaao zià knvap "Nijed% àze

j{dao Nke :660 sanvae M{oe :66;/

Skpkdab jkzèzeoua SGE Nkào nala vknesabao skcaza

naoamknko m{ha èdal{lao {op{l dkjeb lioskopzaseoua àdan bad

vknjeauaao zià `{a nkzkl S{}{le/ Skhada acci{op.acci{op zià

`{a nkzl S{}{le uaoh vkoaohaoaooua èdal{lao idkb VP/ EPICB[

A{pi N{dpe Geoaock Cajaoh Nkào àze Nke :660 sanvae M{oe :66;

èadeblao lk SGE Nkào vaà j{dao M{oe :667 sks{ae `kohao

lkv{p{sao naoamknko v{sap EPICB[ Cizv/ Mkvaoh/

VP/ SGE Nkào nkz{valao sadab sap{ vkz{sabaao uaoh

jkzhkzal è jeàoh vknjeauaao/ Nals{` àze vkz{sabaao vknjeauaao

aàdab s{ap{ jkop{l vkz{sabaao uaoh nkngil{slao jesoesoua lkvaà

vknjkzeao àoa apa{ vknjeauaao lkvaà vebal daeo apas s{ap{ jkoà

apa{ jazaoh uaoh alao èjkde apa{ ènedele idkb vebal pkzskj{p/

Skpeav nkdal{lao vknjkzeao àoa apa{ vknjeauaao lkvaà

vebal daeo$ vkz{sabaao alao nkohkoalao j{oha apas skpeav àoa uaoh

èjkzelao apa{ èveomanlao/ Jksazoua j{oha èpkop{lao idkb

vkz{sabaao `kohao nkdebap lioèse vkzlknjaohao peohlap s{l{ j{oha


58/97


uaoh jkzdal{/ VP/ SGE Nkào nknv{ouae gil{s jesoes nknjkzelao

vknjeauaao {op{l vknjkdeao lkoàzaao jkznipiz zià `{a lb{s{s

{op{l nkzkl S{}{le/

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

Skpeav vkz{sabaao nknedele spz{lp{z izhaoesase naseoh.naseoh

ào pkop{ nknv{ouae vkzjkàao aopaza sap{ `kohao uaoh daeooua$

pkzhaop{oh àze p{m{ao izhaoesase$ s{njkz àua uaoh ènedeleoua ào

deohl{ohao uaoh nkdeohl{veoua/ Oan{o$ vaà balklapoua

nknv{ouae vzeosev uaoh sana$ uaep{ pkzcavaeoua p{m{ao skcaza kgklpeg

ào kgeseko/ Spz{lp{z izhaoesase s{ap{ vkz{sabaao nknjkzelao

hanjazao pkopaoh visese ào b{j{ohao aopaza skn{a {oep lkzma uaoh

aà àdan vkz{sabaao skbeohha nkn{ohleolao pkzcavaeoua

lin{oelase$ liizèoase$ ào vkoheopkhzaseao skhkoav lkheapao

izhaoesase$ jael skcaza wkzpelad na{v{o bize}iopad/ Spz{lp{z izhaoesase

vkz{sabaao uaoh ès{s{o skcaza pkvap nkz{valao sadab sap{ {os{z

pkzvkopeoh jahe pkzcevpaoua vkohkoàdeao eopkzo uaoh jael/

Pkzcevpaoua s{asaoa lkzma uaoh pkzizhaoesez skcaza sespknapes

ào pkzva`{$ èvkzd{lao aàoua s{ap{ zkocaoa lkzma uaoh pkzazab skzpa

vkzsioed vkdalsaoa zkocaoa uaoh jkoaz.jkoaz nknjeàohe lkzmaoua

naseoh.naseoh$ skbeohha èvkzd{lao spz{lp{z izhaoesase uaoh mkdas ào

ouapa/ Spz{lp{z izhaoesase pkzskj{p pkzàvap lkzaohla b{j{ohao aopaz


59/97


{oep.{oep uaoh nkn{ap p{has skzpa paohh{oh maxaj {op{l nkocavae

p{m{ao uaoh pkdab èpkpavlao/

Spz{lp{z izhaoesase VP/ SGE Nkào aàdab jkzjkop{l hazes ào

vaà naoamknko v{ocal pkdab èdal{lao vkoapaao g{ohse ào vkzao

lkzma uaoh dkjeb liizèoapeg/ [vaua eoe èel{pe v{da `kohao jkzjahae

vkouknv{zoaao spz{lp{z izhaoesase vkz{sabaao/ Vkouknv{zoaao papa

dalsaoa izhaoesase vkz{sabaao eoe èmajazlao nkdad{e vkouk`kzbaoaao

na{v{o vkoeohlapao spap{s$ g{ohse$ ào paohh{oh maxaj/ Bad eoe

àvap èdebap vaà jahao spz{lp{z izhaoesase VP/ SGE Nkào vaà

danvezao slzevse eoe/

Jkzel{p eoe aàdab vknjaheao p{has$ xkxkoaoh$ ào paohh{oh

maxaj naseoh.naseoh jaheao adan VP/ SGE Nkào/

1% NB "Nazlkpeoh Bka`%Aàv{o p{has.p{has ào paohh{oh maxaj àze NB

"Nazlkpeoh Bka`% aopaza daeo =

a% nknaopa{ vasaz vkom{adao lkoàzaao è jkzjahae `kadkz

j% nkou{s{o spzapkhe vkom{adao `kohao nknj{ap valkp ào

vzinise `kohao vkzskp{m{ao lkvada cajaoh ào laopiz v{sap

c% nknjkzelao ào nkoaxazlao lkvaà `kadkzvzeck desp) valkp

vknjeauaao vkz{sabaao uaoh pkdab èskp{m{e idkb laopiz v{sap


60/97


`% nkokop{lao jksazoua zkg{o` `kohao vkzskp{m{ao lkvada

cajaoh

k% nknjeoa ào nknjkzelao azabao lkvaà CNI àdan

nkdal{lao s{zwke lk pknvap cadio `kjep{z

g% nknkzelsa aàoua Nkni Vkoèoh àze CNI ahaz skhkza

èdkohlave

h% el{p nkomaha b{j{ohao jael `kohao `kadkz "Zkdapeiosbev

@kadkz% ào `kjep{z

b% jkzsana.sana `kohao CNI ào lkvada cajaoh nkomadeo

lkzmasana `kohao `kadkz ào nkoaxazlao valkp vkom{adao

uaoh pkdab èskp{m{e laopiz v{sap

e% nkneopa jeaua vknjapadao vkzmaomeao lzkèp lkvaà `kjep{z )

`kadkz/

:% CNI "Czkèp Nazlkpeoh Iggeckz%Aàv{o p{has.p{has ào paohh{oh maxaj àze CNI

"Czkèp Nazlkpeoh Iggeckz% aopaza daeo =

a% nkokzena avdelase vkznibioao lzkèp àze cadio `kjep{z

nkdad{e `kadkzuaoh pkdab nkomadeo lkzmasana `kohao cajaoh

j% nknjkzelao ào nknjaop{ cadio `kjep{z nkohese Gizn

Avdelase Vkznibioao Vknjeauaao "GAVV%

c% nkoaxazlao lkvaà cadio `kjep{z vzeck desp ) valkp

vknjeauaao vkz{sabaao uaoh pkdab èskp{m{e idkb laopiz v{sap

apa{ nknjaop{ cadio `kjep{z nkohbep{oh jksazoua aohs{zao


61/97


uaoh èeoheolao `kjep{z vaà spz{lp{z lzkèp uaoh pkzjael

jahe vkz{sabaao ào cadio `kjep{z

`% nkdal{lao vkohkcklao gesel lkoàzaao `kohao SPOL '

JVLJ asde$ mela aà vkznibioao lzkèp {op{l {oep jklas

k% nkoueavlao lkdkohlavao ìl{nko.ìl{nko ào àpa.àpauaoh èj{p{blao {op{l nkdal{lao s{zwke

g% nkdal{lao s{zwke lk z{nab cadio `kjep{z$ ào nkdal{lao

s{zwke lk pknvap {saba cadio `kjep{z "mela aà {saba%

h% nkdal{lao wkzegelase pkzbaàv lkjkoazao ào dkhadepas

ìl{nko.ìl{nko vkzsuazapao lzkèp uaoh èjkzelao idkb

cadio `kjep{z `kohao nknjkzelao spknvkd CIVU SKS[AE

ASDE vaà skn{a ìl{nko vkzsuazapao lzkèp uaoh

èvkzidkb

b% nkdkohlave ìl{nko vkzsuazapao lzkèp uaoh naseb jkd{n

èskzablao idkb `kjep{z "Nkni Vkoèoh% àdan xalp{ uaoh

pkdab epkop{lao idkb vkz{sabaao

e% nknjkzelao zklinkoàse pkzbaàv vkznibioao avdelase

lzkèp aze cadio `kjep{z skpkdab nkdal{lao s{zwke/

3% CA "Czkèp Aoadusp%

Aàv{o p{has.p{has ào paohh{oh maxaj àze CA "Czkèp

Aoaduses% aopaza daeo =


62/97


a% nknkzelsa lkdaualao ìl{nko vkzsuazapao lzkèp cadio

`kjep{z$ jkskzpa lkl{apao dkhadepas ìl{nko vkzsuazapao

lzkèp cadio kjep{z

j% nkdal{lao l{om{ohao daohs{oh lk davaohao apa{ s{zwke lk

cadio `kjep{z pkzbaàv avdelase lzkèp jaz{ "okx iz`kz%$

vkoh{daohao "zkvkap iz`kz% apa{ panjabao "a`èpeioad iz`kz%

mela Czkèp Aoadusp nkzah{lao lkjkoazao ào wadeèpas àpa

aoadesa CNI ào CNB

c% nkdal{lao s{zwku sanvdeoh lkvaà `kjep{z vipkosead ja`

`kjp jabxa `kjep{z nknv{ouae aheoh ? 36 baze vaà

aohs{zao 1 s)` 7/ S{zwke {daoh baz{s èdal{lao neoenad

sklade àdan skneohh{ `kohao èlkpab{e idkb lkvada cajaoh

`% nkxalede lkvada cajaoh nkoaoàpaohaoe v{zcbask iz`kz

avajeda lkvada cajaoh jkzbadaohao

k% nknj{ap vknkpaao ào vkoh{nv{dao àpa apa{ eogiznase

e`kopegelase p{nj{boua Zk` Azka "àdan bad vknkpaao eoe

CA àvap jkzliizèoase `kohao Czkèp Sczkkokz$ CNB ) NB$

A)Z Bka`$ lkvada cajaoh%/

g% nknioepiz CNI `kohao spap{s Spiv Skddeoh sanvae CNI

pkzskj{p àvap jkzspap{s Skddeoh lknjade

h% nknjkzelao nas{llao lkvaà CNI$ bad.bad uaoh

nkouaohl{p lzepkzea lkdaualao lzkèp skzpa nknjkzelao


63/97


nas{llao lkvaà naoamknko {op{l nknvkzjabaz{e lioèse

lkjemalao lzkèp/

0%@apa KopzuAàv{o p{has.p{has ào paohh{oh maxaj àze @apa Kopzu

aopaza daeo =

a% jkzpaohh{ohmaxaj pkzbaàv eov{pàpa cadio `kjep{z è sespkn

ào lkjkoazaooua skzpa vkockpalao ìl{nko vko`{l{oh

àdan vzisks lzkèp "VI$ SV JVLJ% ào ìl{nko liopzal

sks{ae spaoàz vzisk`{z uaoh pkdab èpkop{lao vkz{sabaao

j% nknkzelsa lkdkohlavao àpa cadio `kjep

c% ckpal ìl{nko liopzal$ s{zap vksaoao "VI% ào s{zap

vkoukzabao JVLJ skpkdab avdelase èskp{m{e idkb linepk

lzkèp ào èèspzej{se lk cadio `kjep{z ào `kadkz {op{l

èpaoàpaohaoe ào èspknvkd/

;% Czkèp VzickssizAàv{o p{has.p{has ào paohh{oh maxaj àze Czkèp

Vzickssizaopaza daeo =

a% nkdal{lao vknkzelsaao {daoh pkzbaàv àpa è sespkn uaoh

pkdab è eov{pidkb àpa kopzu

j% jkzpaohh{ohmaxaj pkzbaàv lkdkohlavao$ lkjkoazao ào

lkajsabao pahebao `kadkz skzpa nkockhab pkzmaèoua


64/97


vkdalsaoaao VV@ skjkd{n Nkni Vkoèoh ìl{nko pahebao

èdkohlave idkb `kadkz

c% nkdal{laogiddix {vNkni VkoèohPahebao @kadkzlkvaà

CNI ào CNB ) NB apa{ daohs{oh lk `kadkz

`% nkdal{lao liogeznase lkvaà cadio `kjep{z {op{l

nknaspelao Jkzepa Acaza Skzab Pkzena Lkoàzaao ) S{zap

madao àze `kadkz

k% nkdal{lao eov{pìl{nko pahebao `kadkzè sespkn/

7% Czkèp A`neoAàv{o p{has.p{has ào paohh{oh maxaj àze Czkèp

A`neo aopaza daeo =

a% nknvkzseavlao gizn jdaoli ìl{nko liopzal$ Gizn

Avdelase Vkznibioao Vknjeauaao ào Dknjaz Aoadesa

S{zwku Zklinkoàse Vkzizaohao ) Vkz{sabaao "DASZV%

{op{l èh{oalao s{zwke lk `kjep{z idkb CNI

j% jkzpaohh{ohmaxaj àdan vkouenvaoao ào vknkdebazaao

skn{a ìl{nko àdan na

ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

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