KMK O WBAIMCRNRMA
=.= Nmtmr Kbnmlma`
Jmrlbtoa` pnma mtmu rbaemam pbjmsmrma jbrupmlma emrm km`mojmam Maim jbaempmo smsmrma pbjmsmrma. Cmn tbrsbkut mimnmc pbabrmpma strmtb`o Maim sblmno`us rdmijmpyma` yma` mlma jbjmaiu Maim imro smtu totol lb totol nmoaaym. Kbrkbim imro strmtb`o, rbaemam pbjmsmrma mimnmc sdmn „km`mojmam‚ Maim jbaempmo tufuma pbjmsmrma. Wbrsdmnmaaym, lbkmaymlma drma` kbrusmcm uatul jbaempmo „km`mojmam‚ tmapm tbrnbkoc imcunu jba`btmcuo „mpm.‚ Cmn oao kosm kbrmlcor iba`ma jbjkuma`-kuma` sujkbr imym km`o pbrusmcmma, kmol wmltu jmupua uma`. Lbtolm koemrm tbatma` pbjmsmrma, lotm cmrus sbamatomsm jba`bamno mpm ima lbjuioma jba``mno km`mojmam. Utrmtb`o mimnmc pbjolorma, sbjbatmrm pbrbaemamma mimnmc toaimlma. Yufuma imro jmrlbtoa` pnma mimnmc uatul jbaimpmtlma midpso pmsmr yma` nbkoc nums. Utrmtb`o Wbjmsmrma pmim jmrlbtoa` pnma Jba`bamnlma lb sb`jba pmsmr kmru. Jmrlbtoa` pnma jba`bjkma`lma lmjpmayb pbjmsmrma, jba`oibatoholmso, ima jbjhdluslma pmim sb`jba tbrtbatu. =.; Jbtdib Wbaunosma
Jbtdib yma` io`uamlma imnmj jmlmnmc oao ymotu iba`ma jba``uamlma jbtdib Lumnotmtoh
kbrupm
pba`mjkonma
imtm-imtm
imro
sujkbr-sujkbr
kmemma kbrupm kulu
pba`btmcuma ima oatbrabt. =.5 [ujusma Jmsmnmc
Imro nmtmr kbnmlma` io mtms impmt iorujuslma kbkbrmpm jmsmnmc ymotu sbkm`mo kbrolut6 =. Jbafmkmrlma [oa`lmsma Blsblutoh ;. Jba`mamnosos Uotumso Wmsmr 5. Jbafmkmrlma Utrmtb`o Wbjmsmrma 9. Jbayusua Wrd`rmj Lbrfm 2. Jbayusua Ma``mrma Komym 8. Ulbamrod Wba`baimnoma
=
KMK OO WBJKMCMUMA ;.= [oa`lmsma Blsblutoh
[oa`lmsma Blsblutoh (Bxbeutovb Uujjmry), jbrupmlma rma`lujma imro rbaemam pbjmsmrma sbemrm lbsbnurucma lbsbnuru cma yma` kbroso pbnuma` pmsmr, tufuma yma` mlma ioempmo, sbrtm strmtb`o pbjmsmrma sbkm`mo sbrma`lmoma lb`omtma uatul jbaempmo tufuma tbrsbkut. Ymkua`ma K[O KrotMjm Kosaos jbrupmlma prdiul tmkua`ma imro K[O jmsoc jbauafullma jmrlbt scmrb yma` sma`mt lbeon sblotmr 2,8%. Ubcoa``m iopbrnulma sumtu strmtb`o kbrsmoa` Ymkua`ma
K[O
KrotMjm
sbcoa``m
impmt
jbaoa`lmtlma
jmrlbt
scmrb,
jbaoa`lmtlma
pba`cojpuama imam pocml lbto`m ima i ma jmjpu kbrsmoa` iba`ma prdiul tmkua`ma sbfbaos io i o kmal nmoa yma` jbrupmlma ldjpbtotdr K[O ymotu Kmal KAO Ympnus. Cmson mamnosos lbndjpdl lmjo sbemrm ujuj jbauafullma kmcwm noa`lua`ma kosaos jmsoc jbaiulua`
km`o K[O uatul
jbnmlulma pba`bjkma`ma Ymkua`ma K[O KrotMjm Kosaos. Ratul impmt kbrsmoa` K[O suimc jbjpuaymo lbua``unma yma` kbnuj iojonolo dnbc kmal pbsmoa` ymotu fmroa`ma lbrfm yma` nums, jbjonolo smtbnot sbaioro ima krmai K[O yma` sma`mt kmol io lmnma`ma jmsymrmlmt oaidabsom. Kbrimsmrlma mamnosos UPDY yma` ionmlulma dnbc lbndjpdl lmjo jmlm jmlm strmtb`o yma` pmnoa` tbpmt uatul iotbrmplma mimnmc Ndw Edst Nbmibrscop Utrmtb`y. _ma` kbrtufuma uatul impmt imp mt jbjojpoa pmsmr pbrkmalma io koima` kosaos iba`ma komym mijoaostrmso yma` nbkoc bhosoba imro kmal edjpbtotdr nmoaaym. ;.; Mamnosos Uotumso Wmsmr m. Noa`lua`ma Jolrd
Noa`lua`ma jolrd mimnmc lblumtma yma` iblmt iba`ma kmal, sbcoa``m jbjba`mruco lbjmjpuma kmal yma` kbrsma`lutma imnmj jbnmymao pmrm pbnma``maaym. Noa`lua`ma jolrd fu`m iomrtolma sbkm`mo noa`lua`ma yma` iblmt iba`ma kmal ima i ma nma`sua` nma `sua` jbjba`mruco lb`omtma kmal yma` kbrsma`lutma. Mtmu kosm fu`m iomrtolma noa`lua`ma jolrd pbrusmcmma jbrupmlma mimaym kbkbrmpm pbnmlu yma` iblmt iba`ma pbrusmcmma ima jbjpba`mruco lbjmjpuma pbrusmcmma uatul jbnmymao pbnma``maym. Iojmam noa`lua`ma jolrd oao tbrioro imro6
;
Jmamfbjba kmal otu sbaioro
Jmlsuiaym mimnmc lbjmjpuma imro jmsoa`-jmsoa` hua`so jmamfbjba yma` mim imnmj kmal uatul kblbrfm smjm. Josmnaym matmrm ibpmrtbjba luma`ma iba`ma ibpmrtjba pbjmsmrma Lbrfm smjm yma` kmol matmr km`oma mlma sma`mt jbjba`mruco tbrcmimp pbaempmoma tufuma pbrusmcmma.
Wbjmsdl
Wbjmsdl jbrupmlma pbrusmcmma yma` jbaybiomlma sujkbr imym yma` iokutuclma dnbc pbrusmcmma jmupua pbsmoa` uatul jba`cmsonlma kmrma` ima fmsm, sbpbrto pbrmnmtma lmatdr, tbam`m lbrfm, kmcma kmlu, ima nmoa-nmoa.
Amsmkmc (Wbnma``ma)
Amsmkmc Kmal K[O imnmj cmn oao pmim prdiul p rdiul Krotmjm Kosaos ymlao lmnma`ma jbaba`mc jbaba `mc mtms iba`ma usom junmo imro =0 tmcua
Wbsmoa`
Wbsmoa` imro Kmal K[O oao ymotu Kmal KAO iba`ma prdiul Ymkua`ma Ympnus Kosaos iojmam prdiul tbrsbkut jbamwmrlma prdiul tmkua`ma uatul lbkutucma kosao
Wbjmsmrma
Kmal K[O jbjmsmrlma prdiulaym sbemrm nma`sua` lbpmim amsmkmcaym. Wocml-pocml yma` yma` jbjmsmrlma prdiul-prdiul oao mimnmc sbpbrto 6 iovoso jmrlbtoa`, tbnnbr, ima eustdjbr sbrvoeb. Ubnmoa otu emrm pbjmsmrma nmoa yma` io`uamlma mimnmc prdjdso jbnmnuo jbiom sdeomn sbpbrto wbksotb supmym kmayml yma` jba`btmcuo tbatma` tmkua`ma oao
Wuknol
Jmsymrmlmt mimnmc lbndjpdl yma` jbjpuaymo lbpbatoa`ma pdtbasomn mtmu yma` suimc tbrwufui mtmu kbrimjpml pmim lbjmjpuma sumtu dr`maosmso uatul jbaempmo smsmrmaaym. k. Noa`lua`ma jmlrd
Noa`lua`ma jmlrd jbrupmlma lblumtma yma` nbkoc nums imro noa`lua`ma jolrd ima fu`m jbjba`mruco pbjmsmrma kmal. Ubroa` fu`m iomrtolma noa`lua`ma jmlrd jbrupmlma noa`lua`ma fmuc imro iuaom pbrkmalma. Mtmu Noa`lua`ma jmlrd pbrusmcmmma jbrupmlma tbjpmt io jmam pbrusmcmma cmrus jbjunmo pbaemromaaym mtms pbnuma` ima lbjua`loama maemjma.
5
Noa`lua`ma oao tbrioro imro sbjum pocml ima lblumtma yma` jbjpba`mruco dpbrmso ima prbstmso pbrusmcmma. Wbrusmcmma pbrnu uatul jbjmcmjo lbebaibrua`ma mlma noa`lua`ma smmt oao. Ldjpdaba-ldjpdabaaym mimnmc sbkm`mo kbrolut 6
Noa`lua`ma Ibjd`rmho
Noa`lua`ma ibjd`rmho mimnmc noa`lua`ma yma` jbayma`lut lbpbaiuiulma sbpbrto pbaioiolma, usom, ulurma lbnumr`m, solnus coiup lbnumr`m, fbaos lbnmjoa, pba`cmsonma, pblbrfmma, m`mjm, rms, `babrmso, lbwmr`mab`mrmma ima lbnms sdsomn. Ubsumo iba`ma tufuma imro K[O oao mimnmc jbjkbrolma lbnbnumsmma nbkoc imnmj kbrtrmasmlso, lbfbnmsma imnmj pbaemtmtma ima lbuatua`ma nmoa yma` jbauafma` trmasmlso ima lbkutucma kosaos, yma` ioiulua` dnbc hmsonotms sbpbrto lbjuimcma kbrtrmasmlso io nbkoc imro =7.777 Raot Lbrfm K[O ima ;;.777 MYJ K[O sbnuruc Oaidabsom sbnmoa otu mlsbsokonotms yma` io tbrojm amsmkmc ymotu Lmrtu MYJ/Ibkot K[O io fmroa`ma K[O, MYJ Kbrsmjm, Noal, Wrojm, Eorrus, Jmbstrd ima JmstbrEmri kmol io imnmj jmupua io numr ab`bro. Jmlm sb`jba yma` impmt ionmymao dnbc pocml WY Kmal [mlymt Oaidabsom, Ykl. (K[O) mimnmc sb`jba imro lmnma`ma jbaba`mc usom =0 tmcua ymotu maml yma` jmsoc jbabjpuc pbaioiolma imsmr, jbaba`mc ima ujuj smjpmo 89 tmcua.
Noa`lua`ma Bldadjo
Noa`lua`ma Bldadjo mimnmc hmltdr-hmltdr yma` jbjba`mruco imym kbno ima pdnm pbjkbnmafmma ldasujba. Hmltdr-hmldr yma` jbaybkmklma pbrukmcma imym kbno amsmkmc mimnmc pbrukmcma pbaimpmtma amsmkmc. Imym kbno imnmj noa`lua`ma bldadjo sma`mtnmc pbatoa` cmn oao mlma jbjpba`mruco pdnm pbjkbnoma prdiul pbrkmalma WY Kmal [mlymt Oaidabsom, Ykl. (K[O) sbpbrto Ymkua`ma KrotMjm Kosaos ioidjoamso dnbc jmsymrmlmt yma` jbjonolo tmrmh bldadjo jbaba`mc yma` oa`oa kbroavbstmso, kbrtrmasmlso ima lbkutucma kosaos.
Noa`lua`ma @bd`rmho
Noa`lua`ma @bd`rmho ymotu, noa`lua`ma yma` iokbimlma kbrimsmrlma nbtml wonmymc. Wmim tmtmnbtml pbjmsmrma prdiul WY Kmal [mlymt Oaidabsom, Ykl. (K[O) tbrcmimp Ymkua`ma KrotMjm 9
Kosaos jbjpuaymo strmtb`o imnmj pbabtmpma sb`jbatmso `bd`rmho, sbpbrto cmnaym pbabjpmtma prdiul yma` tbpmt ymotu tbrnbtml io Ymafua` Wbrml Uurmkmym, yma` jmam iosmam nbtml wonmymcaym sbkm`oma kbsmr iotbjpmto dnbc sbltdr pbrlmatdrma, pbrusmcmma, ima ldatrmltdr mtmu pbnmlu lb`omtmaaym ymotu wormswmstm / pba`usmcm, pb`mwmo swmstm, pb`mwmo ab`bro, ima pbrdrma`ma nmoaaym yma` jbjpuaymo mltovotms oavbstmso rbnmtoh toa``o. Cmn oao sma`mt jbaiulua` pmim prdiul yma` iotmwmrlma ymotu Ymkua`ma KrotMjm Kosaos imnmj jbiom oavbstmso.
Noa`lua`ma Mnmj
Noa`lua`ma mnmj mimnmc jbrupmlma sujkbr imym mnmj yma` iokutuclma sbpbrto lbkutucma. Noa`lua`ma mnmj imnmj WY Kmal [mlymt Oaidabsom, Ykl. (K[O) smnmc smtuaym Emkma` Ymafua` Wbrml Uurmkmym sma`mtnmc pbatoa` iojmam kbr`uam imnmj pbjmsmrma mtmupua mlsbs amsmkmc imnmj kbrtrmasmlso mtmupua kbroavbstmso mtmupua oa`oa jbjmlmo prdiul WY Kmal [mlymt Oaidabsom, Ykl. (K[O).
Noa`lua`ma Ybladnd`o
Noa`lua`ma tbladnd`o mimnmc lblumtma yma` jbaeoptmlma tbladnd`o kmru, jbaeoptmlma prdiul, ima pbnuma` pmsmr, yma` kmru. Noa`lua`ma tbladnd`o imnmj WY Kmal [mlymt Oaidabsom, Ykl. (K[O) sma`mtnmc pbatoa` imnmj pbrsmoa`ma matmr kmal k mal yma` jmam tbladnd`o kbr`uam k br`uam uatul jbjkbrolma lbpumsma l bpumsma pmim amsmkmc imnmj kbroavbstmso imnmj Ymkua`ma KrotMjm Kosaos yma` jmam tbrimpmt hmsonotms tbladnd`o yma` iokbrolma sbpbrto UJU Kmaloa`, Oatbrabt Kmaloa`, Jdkonb Kmaloa`, inn.
Noa`lua`ma Lunturmn
Noa`lua`ma lunturmn mimnmc nbjkm`m-nbjkm`m mtmu lblumtma nmoa yma` jbjba`mruco aonmo io jmsymrmlmt sbpbrto pbrsbpso, ima pbronmlu jmsymrmlmt tbrcmimp prdiul ima fmsm yma` iocmsonlma dnbc pbrusmcmma mtmupua pbrkmalma. Imnmj noa`lua`ma lunturmn oao jbrupmlma noa`lua`ma yma` sma`mt pbatoa` kmol km`o pbrusmcmma mtmupua pbrkmalma, sbpbrto cmnaym pmim WY Kmal [mlymt Oaidabsom, Ykl. (K[O) (K[O) yma` jmam jbjpuaymo `brmo-`brmo mtmu emkma`-emkma` io tbjpmt pbndsdl yma` jmam trmaspdrtmso imrmt sunot jba`mlsbsaym. Cmn oao jbjkumt WY Kmal [mlymt Oaidabsom, Ykl. (K[O) jbjkumt pbrsbpso tbrcmimp pbronmlu jmsymrmlmt sbkm`mo kmal yma` jbrmlymt, jbrmlymt, yma`
2
jmam kmalaym suimc jbaybkmr smjpmo lb pbndsdl ibsm, fmio tml pbrnu fmuc ― fmuc ― fmuc fmuc lb ldtm ima pbrsymrmtmaaym toiml kb`otu sunot. ;.;.= Mamnosos UPDY
lblumtma (strba`tcs),
ymotu
lbjmjpuma
oatbramn
kmal
imnmj
rma`lm
jbaempmo
tufuma, imnmj tufuma Kmal K[O sbaioro uatul prdiul huaioa` ymotu jbjonoc prdiul K[O Krotmjm Kosaos jmjpu jbaempmo lmnma`ma pbjkosaos yma` oa`oa jbayojpma ima jba`bjkma`lma imamaym io tmkua`ma Krotmjm Kosaos
Lbnbjmcma (wbmlabss), mimnmc bnbjba oatbramn yma` impmt jba``ma``u kmal imnmj jbrmoc tufuma yma` iotbtmplma. Kmal K[O Krotmjm Kosaos jbjpuaymo lbnbjmcma uatul pbjkosaos ymotu trmasmlso tbladnd`oaym yma` lurma` jbjmimco imropmim ldasujba, tbtmpo Kmal K[O sbnmnu kbrusmcm jbaedkm jbjpbrkmolo lblurma`aym tbrsbkut
Wbnuma` (dppdrtuaotobs), kmal jmjpu jbjbauco mpm yma` jbafmio lbkutucma amsmkmc mtmu jbjonolo sujkbr-sujkbr pdtbasomn imnmj rma`lm jbrmoc lbuatua`ma, pbnuma` Kmal K[O krotmjm kosaos ymotu hdlus tbrcmimp drma` yma` jbjpu aymo kosaos.
Maemjma (tcrbmts), jbrupmlma tmatma`ma yma` iocmimpo kmal yma` impmt jbaybkmklma pbafumnma ima pbaempmoma lbuatua`ma jbaurua. Ymatma`ma yma` iocmimpo kmal K[O krotmjm kosaos ymotu lurma` ema``ocaym tbladnd`o kmal K[O otu sbaioro.
Lbsojpunma Mamnosos Uotumso Wmsmr
Ybnmc iofbnmslma mamnosos UPDY yma` mim imnmj Kmal K[O impmt iosojpunlma kmcwm imnmj cmn oao Kmal K[O impmt jbjmahmmtlma lbnbkocma yma` iojonoloaym. Lbnbkocmaaym mimnmc iba`ma lbpbjonolma smtbnot sbaioro oao impmt jbamrol lbpbremymma ima joamt jmsymrmlmt uatul jbafmio amsmkmc kmal K[O sbnmoa otu lbjmjpuma oatbramn kmal imnmj rma`lm jbaempmo tufuma, imnmj tufuma Kmal K[O sbaioro uatul prdiul huaioa` ymotu jbjonoc prdiul K[O Krotmjm Kosaos jmjpu jbaempmo lmnma`ma pbjkosaos yma` oa`oa jbayojpma ima jba`bjkma`lma imamaym io tmkua`ma Krotmjm Kosaos. ionocmt imro wonmymcaym, kmal K[O emkma`ma pbrml oao kbrmim io imbrmc kosaos ima fu`m wormusmcm sbbcoa``m prdiul yma` nbkoc idjoama mimnmc prdiul huaioa` yma` nbkoc tbpmt mimnmc prdiul K[O Krotmjm kosaos. Wrdiul oao iotmwmrlma lmrbam sma`mt ededl uatul pbkosaos mtmupua wormusmcm lmrbam jbrupmlma oavbstmso fma`lm pmafma` yma` fu`m jbafmio lbuatua`ma sbaioro km`o pmrm pbkosaos
8
jmupua wormusmcm. imro lbnbkocma ima pbnuma` iomtms impmt jbautupo sb`mnm lblumrma`ma ima maemjma yma` mim iosblotmr. Iba`ma mimaym lbnbkoca tbrsbkut, Kmal K[O suimc jba`ua``uno kmal-kmal nmoa sbpbrto jbjonolo smtbnot sbaioro yma` impmt jbjdtda` komym yma` mim sbcoa``m maemjma yma` imtma` imro kmal nmoa impmt tbrmtmso kb`otu fu`m impmt jbautupo lblurma`maaym uatul pbjkosaos ymotu trmasmlso tbladnd`oaym yma` lurma` jbjmimco imropmim ldasujba sbcoa``m jmsymrmlmt kbrmsujso kmcwm iba`ma cmr`m yma` jmcmn tbrsbkut lmrbam mimaym tbladnd`o yma` impmt jbjuimclma km`o amsmkmc sbcoa``m jmsymrmlmt jba`ma``mp cmn tbrsbkut wmfmr. ;.5 Utrmtb`o Wbjmsmrma Yufuma
Wbaempmoma loabrfm kro pmim tmcua ;7=0 sbemrm ujuj sbsumo iba`ma tmr`bt y` io tbtmplma imnmj rbaemam kosaos kmal pmim tmcua ;7=8 tmr`bt y` tbnmc tbrempmo uatul msbt ymotu sbkbsmr =7;,75% nmkm kbrsoc jbjbauco tmr`bt iba`ma pbaempmoma sbkbsmr =7;,28% sbima`lma lrbiot toiml tbrempmo lmrbam kro lurma` m`rbsoh io sbljba ldrpdrmso y` cmaym impmt jbjbauco tmr`bt iba`ma pbaempmoma sbkbsmr ?3,?3% sbnmoa otu sb`jba ldrpdrmso jba`mnmjo lbnmjmcma pbrjoatmma lrbiot, y` io sbkmklma dnbc lbebaibrua`ma ldrpdrmso uatul jba`mlsbs nma`sua` pbaimamma pmsmr jdimn
Ub`jbatmtoda
Ub`jbatmso yma` ionmlulma dnbc WY Kmal [mlymt Oaidabsom uatul prdiul tmkua`ma Krotmjm kosaos mimnmc sb`jbatmso ibjd`rmhos. Imnmj sb`jbatmso ibjd`rmhos, pmsmr iokm`o jbafmio lbndjpdl ― lbndjpdl lbndjpdl kbrimsmrlma vmromkbn sbpbrto pbaioiolma, usom, pba`cmsonma, pblbrfmma, lbwmr`mab`mrmma lbwmr`mab` mrmma ima lbnms sdsomn. Jmlm sb`jba yma` impmt ionmymao dnbc pocml K[O mimnmc sb`jba imro lmnma`ma `dnda`ma jbaba`mc mtms junmo imro usom =0 tmcua
Ymr`btoa`
Jbabtmplma tmr`bt pmsmr iomwmno iba`ma mamnosos tbrcmimp sb`jba pmsmr, lbjuioma jbabtmplma pmsmr smsmrma, sb`jba prdiul tmkua`ma KrotMjm K[O kbimsmrlma usom kbrmim pmim losmrma usom prdiultoh, pmim kmal K[O emkma` Wbrml Kmrmt oao tufuma pmsmr yma` oa`oa ioempmo ymotu pbrusmcmma-pbrusmcmma Oaiustro yma` kbrmim io sblotmr Wbrml 0
;.5.= Jmrlbtoa` Jox
Wrdiuet
Ymkua`ma KrotMjm Kosaos
HOYR[
KBABHOY
Ubtdrma joaojuj [p =.777.777,
Yrmasmlso rbmn tojb danoab io nbkoc imro =7.777 Raot Lbrfm
sbtdrma
sbnmafutaym
joaojuj
[p K[O ima ;5.777 MYJ K[O sbnuruc Oaidabsom.
=7.777. Umnid rmtm-rmtm kunmama joa [p 2 futm
@rmtos komym mijoaostrmso kunmama
Wbaemtmtma Yrmasmlso
Wbaemtmtma trmasmlso io Kulu Ymkua`ma nbkoc ibtmon
Lmrtu (Wrbjouj)
Kbkms komym
Uulu Kua`m
7
s/i
>
[p.
277.777.
6
[p. 277.777,
s/i [p. 2.777.777,
1 [p. 2.777.777,-
s/i [p. 27.777.777,
7
%
6 = % 6 =.;2 %
1 [p. 27.777.777,-
s/i [p. =77.777.777,
6=.;2 %
1 [p.=77.777.777,-
s/i [p. =.777.777.777 6=.02 %
1 [p. =.777.777.777,- s/i [p. ;.777.777.777,- 6 ;.02 % 1 [p. ;.777.777.777,- 6 ;.02 % Oatbrabt Kmaloa`
UJU Kmaloa`, Oatbrabt Kmaloa`, Jdkonb Kmaloa`, inn. Ima Oatbrabt Kmaloa` nojot [Y@U jbaempmo = Jonymr, ima dvbrkddloa` coa``m 2 Jonymr
Mlsbsokonotms
Mlsbsokonotms Lmrtu MYJ/Ibkot K[O io fmroa`ma K[O, MYJ Kbrsmjm, Noal, Wrojm, Eorrus, Jmbstrd ima JmstbrEmri kmol io imnmj jmupua io numr ab`bro.
Msurmaso
@rmtos
edvbr
msurmaso
lbebnmlmma
ioro
coa``m
[p
=27.777.777. (sujkbr6 www. cttps6//kro.ed.oi/krotmjm-kosaos cttps6//kro.ed.oi/krotmjm-kosaos))
3
Ymkua`ma KAO Ymknus Kosaos
HOYR[
KBABHOY
Ubtdrma joaojuj [p =.777.777,
Wbjkulmma rblbaoa`, pbaybtdrma jmupua pbamrolma imam
sbtdrma sbnmafutaym joaojuj [p 2.777.
tmkua`ma impmt ionmlulma io nbkoc imro =.077 Emkma` Kmal KAO iba`ma hmsonotms danoab
Umnid rmtm-rmtm kunmama joa [p =7 futm
Komym mijoaostrmso pba`bndnmma rblbaoa`
[p =7.777
Wbaemtmtma Yrmasmlso
[oaeoma trmasmlso tbrebtml nba`lmp io kulu tmkua`ma.
Uulu Kua`m
> [p 2 futm : 7,77% ≢ [p 2 Futm - [p =77 Futm : =,77% 1 [p =77 futm - [p = Jonymr : =,27% 1 [p = Jonymr: ;,;2%
Lmrtu ( Wnm Wn mtoauj, @ dni, ni, ima Wnmt W nmtoo auj) auj)
Mim komym tmjkmcma pbjkumtma lmrtu kmru
Oatbrabt Kmaloa`
KAO MYJ, KAO UJU Kmaloa`, KAO Oatbrabt Kmaloa`, KAO Wcdab Kmaloa`. ( Nojot pbamrolma<
Wnmtoauj 6trmasmlso tmrol tuamo jmlsojmn [p 2 futm pbr cmro, trmasmlso kbnmafm jmlsojmn [p =7 futm pbr cmro ima jbatrmashbr uma` matmr rblbaoa` jmlsojmn [p 27 futm pbr cmro,
@dni 6 impmt jbnmlulma tmrol tuamo jmlsojmn [p =7 futm pbr cmro, ima trmasmlso kbnmafm jmlsojmn [p 27 futm pbr cmro, sbrtm impmt jbatrmashbr imam matmr rblbaoa` KAO coa``m [p =77 futm pbr cmro. Amjua, uatul trmashbr matmr kmal jmlsojmn sbtomp cmroaym [p =2 futm. Ima
Wnmtoauj6kbrtrmasmlso tmrol tuamo jmlsojmn [p =7 futm pbr cmro, ima kbrkbnmafm jmlsojmn [p =77 futm pbr cmro. Yrmashbr uma` fu`m impmt ionmlulma jmlsojmn [p =77 futm
?
pbr cmro, sbima`lma uatul trmashbr matmr kmal iokmtmso jmlsojmn [p ;2 futm pbr cmro. Mlsbsokonotms
Yrmashbr Uystbj Danoab (MYU Danoab)/Uwbbp Meeduat ima b -kmaloa` KAO Lb KAO MYJ, KAO UJU Kmaloa`, KAO Oatbrabt Kmaloa`, KAO Wcdab Kmaloa`.
Msurmaso
-
Wroeb
WY Kmal [mlymt Oaidabsom, Ykl. (K[O) imnmj jbabtmplma strmtb`o cmr`m pmim smnmc smtuaym prdiul tmkua`ma KrotMjm Kosaos ymotu iba`ma jbjkbrolma hotur-hotur yma` nba`lmp sbpbrto Lmrtu Wrbjouj, Msurmaso lbebnmlmma, sbrtm hotur imnmj lb`omtma trmasmlso jbnoputo< UJU Kmaloa`, Oatbrabt Kmaloa`, Jdkonb Kmaloa`
Wnmeb
Imnmj cmn oao Kmal K[O toiml jba``uamlma pbrmatmrm imnmj jbaiostrokusolma prdiul. Utmh pbjmsmrmanmc yma` tbrfua nma`sua` uatul kbrcmimpma kbrcmimp ma iba`ma emnda amsmkmc a msmkmc imnmj jbjmsmrlma prdiul-prdiulaym, ima sbnmafutaym folm amsmkmc tbrtmrol uatul kbr`mkua`, eustdjbr sbrvoeb, tbnnbr, ima kmel dhhoeb lbjuioma kbrtu`ms uatul jbnmymao ima jbjkmatu amsmkmc yma` imtma`.
Wrdjdtoda
Wrdjdtoda mimnmc sumtu kbatul ldjuaolmso pbjmsmrma. Ldjuaolmso pbjmsmrma mimnmc mltovotms pbjmsmrma uatul jbaybkmrlma oahdrjmso, jbjba`mruco mtmu jbjkuful pmsmr smsmrma uatul jba`oa`mt mtms pbrusmcmma ima prdiul yma` iocmsonlma dnbc pbrusmcmma m`mr kbrsbiom jbabrojm, jbjkbno, ima ndymn pmim prdiul mtmu fmsm yma` iotmwmrlma dnbc pbrusmcmma. Wmim smmt oao K[O jbnmlulma prdjdsoaym iba`ma emrm jba`oluto bvbat-bvbat tbrtbatu, mtmu pmjbrma yma` iomimlma io ldtm-ldtm tbrtbatu ima jba`oluto memrm sbpbrto sbjoamr bldadjo
Wrdebss
K[O jbjkbrolma prdsbs yma` sbibrcmam uatul jbjkulm rblbaoa` Krotmjm Kosaos, ymotu =. Amsmkmc joaojmn kbrusom =0 tmcua ;. Uymrmt pbjkulmma =7
Amsmkmc Wbrdrma`ma
(m) Jba`oso hdrj mpnolmso pbjkulmma rblbaoa` (k) Oibatotms PAO
ioro 6
Lmrtu
Ymaim
Wbaiuiul
6 (LYW)
ima
AWPW
*
PAM 6 Wmspdr ima LOJU/LOYMW/LOYMU Amsmkmc Ada-Wbrdrma`ma
(m) Kbrkbatul Kmima Rsmcm Wbrdrma`ma (Ada Kmima Culuj) (k) Uurmt lumsm pba`bndnmma rblbaoa` (e) Oibatotms PAO
ioro 6
Lmrtu
Ymaim
pba`bndnm Wbaiuiul
rblbaoa` (LYW)
ima
6 AWPW
*
PAM 6 Wmspdr ima LOJU/LOYMW/LOYMU
5. Ubtdrma mwmn joaojmn [p. =.777.777
Wbdpnb
WY Kmal [mlymt Oaidabsom, Ykl. (K[O) imnmj jbabtmplma Utrmtb`o Hosol ymotu iba`ma jbabrmplma lbkbrsocma tbjpmt lbrfm kmol MYJ mtmupua lmatdr iba`ma jbabrmplma lbkbrsocma cmn tbrsbkut mlma jbjkbrolma sbkumc lbamymjma ima pbaonmoma tbrcmimp kmal otu sbaioro, sbnmoa otu imnmj strmtb`o hosol Kmal K[O jbjpbrcmtolma sbkumc ibsmoa oatbrodr kmal, tbjpmt jbnmymao amsmkmc sbpbrto ruma` tua``u ima ruma` rmpmt, ima tbjpmt pmrlor. Ima kbatul ldjuaolmo hosol nmoaaym, impmt iomjmto pmim krdsur jbamrol yma` iosbkmr dnbc WY K[O, wbksotb WY Kmal [mlymt Oaidabsom , ima hdtd ― hdtd hdtd memrm yma` tbnmc iopuknolmsolma. Ummt dksbrvmso ionmlulma , pb`mwmo WY Kmal [mlymt Oaidabsom, Ykl. (K[O) emkma` Ymafua` Wbrml Uurmkmym yma` kbrtu`ms jbnmymao amsmkmc (sbpbrto eustdjbr sbrvoeb ima tbnnbr) jba`bamlma sbrm`mj lcusus WY Kmal [mlymt Oaidabsom, Ykl. (K[O). Ubima`lma uatul lmrymwma nmoaaym sbpbrto huaioa` dhhoebr, meeduat dhhoebr, pbtu`ms MIL ima pbtu`ms mijoaostrmso jba`bamlma sbrm`mj kbrwmram yma` kbrkbim sbtomp cmroaym
Wyeoenb
Kmal K[O jbamwmrlma ldaioso kmal yma` aymjma km`o amsmkmcaym, junmo imro pba`mjkonma adjdr matro yma` suimc ema``oc, hmsonotms yma` iokbrolma kbrupm msurmaso yma` imamaym coa`m =27.777.777, kua`m yma` eulup kbsmr, sbrtm sbtdrma sbnmafutaym yma` lbeon jbjkumt amsmkmc ==
tbr`our iba`ma hmsonotms yma` iokbrolma sbcoa`m impmt jbamrol amsmkmc uatul jbamkua` io kmal K[O iba`ma tmkua`ma krotmjm kosaos oao ;.9 Wrd`rmj Lbrfm
Kmal K[O jbrupmlma smnmc smtu kmal jonol pbjbroatmc yma` tbrkbsmr io Oaidabsom. Kmal K[O jbjonolo to`m lb`omtma dpbrmsodamn sbpbrto yma` mim pmim lb`omtma dpbrmsodamn kmal ujuj nmoaaym. Kmal K[O imnmj jbafmnmalma lb`omtmaaym jbjonolo kbkbrmpm prdiul, sbpbrto prdiul sojpmama kbrupm tmkua`ma, ibpdsotd ima `ord `ord K[O. Kmal K[O sbnmnu jbaoa`lmtlma lb`omtma dpbrmsodamnaym uatul tbrus jbnmymao pmrm amsmkmcaym iba`ma sbnmnu jbjkbrolma kbrkm`mo jmemj prdiul ua``unma. _ma` suimc ionmlulma dnbc kmal K[O 6
=. Wbaoa`lmtma lumnotms lbrfm Ratul jbaoa`lmtlma lumnotms lbrfm yma` mim io K[O, jmamfbjba cmrus jbjkbrolma iulua`ma yma` nbkoc. Jmamfbjba cmrus nbkoc lbtmt imnmj cmn pbrblutma lmrymwma yma` pdtbasomn, sbnmoa otu jmamfbjba cmrus jbnmlulma pbnmtocma ima pbaioiolma sbrtm jbjkbrolma pba`cmr`mma lbpmim lmrymwma yma` kbrprbstmso. Cmn oao mlma jbjkbrolma pbaoa`lmtma lbrfm yma` nbkoc bhbltoh km`o K[O. Loabrfm pb`mwmo yma` km`us mlma kbrimjpml pdsotoh pmim amsmkmc kmal tbrsbkut. ;. Wbaoalmtma lbpumsma lbpmim amsmkmc Lbpumsma amsmkmc sma`mt pbatoa`, cmn oao mimnmc smnmc smtu kbatul pbjmsmrma yma` bhbltoh. Folm amsmkmc toiml pums iba`ma loabrfm stmhh K[O, jmlm jbrblm toiml mlma jmu nm`o pba``uamlma prdiul ima i ma fu`m kbrtrmasmlso io kmal tbrsbkut. Lbpumsma amsmkmc kosm iotoa`lmtlma iba`ma pbnmymama yma` kmol ima fu`m jbjkbrolma toa`lmt sulu kua`m yma` rbaimc iokmaioa`lma iba`ma pbrusmcmma pbrkmalma nmoaaym. (iba`ma jbjkumt tbrms lmpmn, jbjkbrolma kmatuma imam lbpmim kbjkosaos juim ima fu`m jbrma`lun ujlj m`mr impmt jbjmsmrlma prdiulaym io brm io`otmn dnbc lmrbam otu kro kblbrfmsmjm iba`ma pbrusmcmma bedjjbrs jbjkumt mpnolmso knmafm.edj, ima jba` upimtb kbrkm`mo jmemj hmsonotms kmal kro kmol imro lmatdr pusmt, lmatdr emkma`, mpnolmso, ima wbk sotb oatbrabt)
=;
5. Wbaoa`lmtma tbrcmimp pbamwmrma K[O jbnmlulma pbaoa`lmtma pbamwmrma yma` nbkoc kmol imro pbrusmcmma pbrkmalma nmoaaym m`mr kosm jbjkoam ima jbafm`m amsmkmcaym m`mr toiml kbrmnoc pmi mpbrusmcmma pbrkmalma nmoaaym. Ummt oao suimc kmayml pbrusmcmma pbrkmalma yma` jbjkbrolma lbjuimcma imnmj cmn lrbiot tbrutmjm lrbiot jolrd, cmn oao tbatu jbafmio smnmc smtu maejma km`o K[O. Amjua, strmtb`o pbjmsmrma yma` ionmlulma K[O mimnmc jba``maiba`, jbjkoam ima jbjpbrtmcmlma amsmkmcaym uatul tbtmp jba``uamlma prdiul yma` iotmwrlma dnbc K[O. 9. Wrdiul yma` tbrus iotoa`lmtlma Wrdiul yma` iotmwmrlma dnbc K[O tbrus jbabrus iotoa`lmtlma, cmn oao cmrus sbsumo iba`ma lboa`oama jmsymrmlmt. Jmsymrmlmt jbjkutuclma pbnmymama yma` tbrkmol uatul sbjum prdiul yma` iokbrolma kmal, cmn oao ionmlulma K[O iba`ma i ba`ma jbjkumt prdiul p rdiul yma` kosm iotbrojm dnbc jmsymrmlmt ima jbjma` iokutuclma dnbc jbrblm. 2. Cmiomc Kulma cmaym jbafmnmalma prdjdso smfm, K[O pua fu`m tml sb`ma-sb`ma jbjkbrolma cmiomc lbpmim amsmkmcaym yma` tbnmc sbtom jba``uamlma prdiul yma` iotmwmrlma dnbc K[O. Cmiomc mimnmc smnmc smtu prdjdso yma` eulup juimc ima jbjkbrolma cmson yma` km`us uatul lbibpmaaym _ma` mlma iorbaemamlma 6
Jbjkumt stmaioa` kmaabr iokbkbrmpm pbrusmcmma iojmam pbrusmcmma-pbrusmcmma tbrsbkut yma` kblbrfm smjm iba`ma K[O Krotmjm Kosaos
Jbjkumt ndjkm iolmnma`ma jmcmsoswm bldadjo mtmu kosaos sb Fmwm Yojur iba`ma tbjm prdiul Krotmjm Kosaos kbrupm voiod
;.2 Ma``mrma Komym
Umnurma Wrdjdso
Lbtbrma`ma
Komym
Wbjkumtma Utmaioa` Kmaabr
=3 pbrusmcmma
[p.;7.777
YDYMN [p.587.777
=5
Cmiomc Ndjkm
Fumrm = Fumrm ;
Womnm
; pomnm
YDYMN
[p.;.777.777 [p.=.277.777 [p.2;.777
[p.=79.777 [p.5.?89.777
Lbtbrma`ma 6 =. Komym stmaioa` kbaabr sbtomp = pbrusmcmma [p. ;7.777 Ð =3 pbrusmcmma : [p.587.777 ;. Cmiomc yma` mlma iokbrolma lbpmim jmcmsoswm yma` jbjbama`lma ndjkm 5. ; Womnm yma` mlma iokbrolma lbpmim jmcmsoswm yma` jbjbama`lma ndjkm sbcmr`m [p.=79.777 yma` kbrulurma 27ej ;.8 Ulbamrod Wba`baimnoma
K[O mlma jba`upmymlma uatul jbjmlsojmnlma prd`rmj lbrfm kumt lbibpmaaym ima K[O fu`m kbrlbrfm smjm matmrm =2 pbrusmcmma, matmrm nmoa =) KFYO Wdrt ;) WY. Wbnmymrma Wmeohoe Ubnmtma 5) Wt. Kbriolmro Oasurmaeb 9) WY. Kbrlmc Oaiustro Jbsoa Ma`lmt (WY. KOJM) 2) OWE Nd`ostoe Ubrvoeb - WY Junto Ybrjoamn Oaidabsom Emkma` Uurmkmym 8) @[MCM UMJRI[M 0) UMND[D EDNDJKD 3) Wbrusmcmma Yrmaspdrt RI. Umjo Ifmfm ?) WY Umjuibrm Kmcmro Ubatdsm =7) YKKJ Wbrtmjoam Uurmkmym @rdup ==) WY Idl Ima Wbrlmpmnma Uurmkmym (Wbrsbrd) =;) WY. EF Nd`ostoes Oaidabsom =5) WY. UMNMJ WMEOHOE OAIDABUOM NOABU (UWON) =9) Ibpd Wbrtmjoam =2) OCVM & OCVM NMP HO[J UR[MKM_M DHHOEB =8) EYW Noab =0) WY M[WBAO W[MYMJM DEBMA NOAB Ykl Krmaec Uurmkmym =3) WY Uoajm Noab (Uoamr Jmnulu Ucoppoa` Noab)
=9
KMK OOO WBARYRWMA 5.= Lbsojpunma
WY. K[O (Wbrsbrd) Ykl jbrupmlma nbjkm`m nbjk m`m lbuma`ma yma` jbaybnba``mrmlma sojpmama kbrupm tmkua`ma,
`ord, ibpdsotd, pbaymnurma lrbiot ima nmoaaym km`o sbnuruc
jmsymrmlmt pbjmlmo mtmu pba``uam tbrutmjm lbkutucma mlma hmsonotms tmkua`ma Krotmjm yma` jbjonolo kmayml lbua``unma imro fbaos tmkua`ma nmoaaym yma` kbrupm mimaym prdjdso tomp tmcuaaym sbcoa``m jbamrol joamt jmsymrmlmt uatul jba``uamlma fbaos tmkua`ma Krotmjm. Krotmjm. 5.; Umrma
Wbrusmcmma sbcmrusaym sbc mrusaym impmt i mpmt
nbkoc
jba`bamn
jba`bamo
noa`lua`ma pbjmsmrma
sbcoa``m imnmj jbjmsmrlma kmrma` pbrusmcmma mlma impmt nbkoc juimc ima jbjkma`ua ima jbjpbrtmcmalma jbjpb rtmcmalma cukua`ma cuk ua`ma pbrusmcmma
cmrus
impmt
yma` kbrcmson
jbjmahmmtlma
iba`ma pbnma``ma
smsmrma. Ubnmoa
otu
oahdrjmso `uam jbjpbrjuimc imnmj prdsbs
pbjmsmrma.
=2
