NFSK CDNKW

IBUKCK ? TSM AKUKI GKHKS WRNL

RNLKD HKNKR
CKQD ? IKWD UUHCI
HBJKJRD ? WB
WBIQBSKQDW IB
IBGKHKSKN
NFHFQ ? /UUHCI
UBQD
UBQDMK
MKJ
J ? JKUF
JKUFQK
QKN
N MKWD
MKWDJ
J BPKJ
BPKJRK
RKWD
WD KUAC
KUACBW
BW CBWK
CBWK AR
ARID
IDS
S AKSR
AKSR
IBGKHKSKN WRNLKD
WRNLKD HKNKR SKMRN KNLL
KNLLKQKN
KQKN 151;

Abrskhk dnd ikhd skhpkdikn mksdj bvkjuksd KUACBW Cbsk Auidt

Aktu Ibgkhktkn Wunlkd Hknku Skmun Knllkrkn 151;151; sbaklkd abrdi
abrdiut
ut ?

;. Sd
Sdh
h tbrc
tbrcdr
drdd ckrd
ckrd ?
- Ibtuk ? Ujt.Gkhkt Wunlkd Hknku
- Wb
Wbir
irbt
btkr
krds
ds ? Wbir
Wbirbk
bkrd
rdss Ibg
Ibgkhkhkt
ktkn
kn Wu
Wunl
nlkd
kd Hk
Hknknku
u
- Knllftk ? M.Kswbncrd.W.Uc. (Iksd UUHCI )
- Kn
Knll
llft
ftkk ? H.Ok
H.Okpr
prd,
d, W.
W.Wf
Wfss ( Ik
Iksd
sd Ub
Ubhb
hbrdrdnt
ntkm
kmkn
kn )
- Knllftk ? @drckus,W.Uc ( Iksuakl Urfl & Ibu )
- Knllftk ? H.Dcrds ( Wtk` UUHCI )
- Knllftk ? Kj Mucrd ( Wtk` UUHCI )
- Knllf
Knllftktk ? _kmkruccdn,
_kmkruccdn,W.Uc W.Uc ( Ubnckhpdnl
Ubnckhpdnl Cbsk Ubhabrckykk
Ubhabrckykkn
n)
- Kn
Knll
llft
ftkk ? Kjd Ka
Kaok
okcc,W
,W..Wt ( Ubnc
Ubnckhkhppdnl
dnl Sb
Sbin
inds
ds )

1. Mksd
Mksdjj bvbvkju
kjuksd
ksd ckrd
ckrd Sdh
Sdh Bvkj
Bvkjuks
uksdd Ibgkhk
Ibgkhktktkn
n Wunl
Wunlkd
kd Hkn
Hknkuku tbn
tbntk
tknl
nl
KUACbs
KUA Cbs Auidt
Auidt Aktu
Aktu Skmun
Skmun Knllkr
Knllkrkn
kn 151
151; ; yknl
yknl cdj
cdjkis
kisknki
knkiknkn pkc
pkckk
tknl
tknllk
lkjj ;4 Hkrb
Hkrbtt 151;
151; suck
suckm
m ckpk
ckpktt cd
cdtd
tdnc
ncki
kijk
jkno
nout
utdd ib Cdnk
Cdnkss
Ubhabrckykkn Hksykrkikt ckn Cbsk (CUHC) Ikaupktbn Hbrknldn.
Cbnlkn Gktktkn Ubr Sknllkj 7; Cbsbhabr 1515, WdJUK Skmun Knllkrkn
1515 suckm cdsbtfrikn ib Qbibndnl Iks Cbsk, ouhjkm WdJUK sbabskr
Qp.1.21<.2559
7. Odik
Odik Akpki
Akpki abribn
abribnkn
kn untui
untui hbnknc
hbnkncktk
ktknlk
nlknd,
nd, akrskhk
akrskhk dnd
dnd ikhd oulk
oulk
sk
skhp
hpkdkdik
ikn
n WI Gkhkt
Gkhkt Wunl
Wunlkd
kd Hknku
Hknku tb tbnt
ntkn
knl l Bv
Bvkj
kjuk
uksd
sd rkrkng
ngknl
knlkn
kn
Ubrkturkn Cbsk ckjkh Ibgkhktkn Wunlkd Hknku ( Cbsk Auidt Aktu )
Skmun Knllkrkn 151;.

Wunllum cbhdidkn krkmkn ckn pbtunoui ckrd Akpki sknlkt ikhd

mkrkpikn untui cdjkisknkikn.

Cbhdid
Cbhdidkn
kn yknl ckpkt
ckpkt ikhd
ikhd skhpkdi
skhpkdikn
kn untui
untui cdhkij
cdhkijuhd
uhd,, tbr
tbrdhk
dhk
iksdm.

IKWD UUHCI

M.KW\BNCQD,W.Uc
Ubnktk (DDD.c)
Ndp. ;402505=;4=057;553
;402505=;4=057;553
 UBHBQDNSKM IKARUKSBN HBQKNLDN
IBGKHKSKN WRNLKD HKNKR
Okjkn aknlif-sunlkd pbnum ih.31 pfs (7<70;)

Wunlkd Hknku, Hkrbt 151;

Ibpkck
Ttm. Akpki Aupktd Hbrknldn
Hbrknldn
g.q. Akpki Ibpkjk Cdnks UHC
Ikaupktbn Hbrknldn
cd-
Aknlif

WRQKS UBNLKNSKQ
?455/3=/UHUCI/151;
Nfhfr ?455/3=/UHUCI/151;

NF OBNDW TKNL CDIDQDH AKNTKI IBSBQKNLKN

5;. Ubrkturkn Cbsk Auidt Aktu Nfhfr 0 1 (cuk) Wuckm cd Bvkjuksd Sdh
Skmun 1515 Sbntknl Qbngknk Ibrok Auncbj Pbrd`diks
Pbrd`diksdd Ibgkhkt
Ibgkhktkn
kn Wunlkd
Wunlkd
Ub
Ubhb
hbrd
rdnt
ntkm
km Cbsk
Cbsk (QIU
(QIUCb
Cbs)
s) Auid
Auidtt Aktu
Aktu Hknku untui cdtdncki jknoutd,
Ibgkhktkn Wunlkd Hknku Skmun 151; tbrdhk iksdm.
51. Ubrkturkn Cbsk Auidt Aktu Nfhfr ; 1 (cuk)
Skmun 151; Sbntknl
Sbntknl Knllkrkn Ubnckpktkn
Ubnckpktkn Auncbj
ckn Abjkn
Abjknokok Cbsk
Cbsk (KUACbs
(KUACbs.).) Auidt
Auidt Aktu
Ibgkhktkn Wunlkd Hknku Skmun Knllkrkn
151;
57. Ubrkturkn Cbsk Auidt Aktu Nfhfr 1 1 (cuk)
Skmun 151; Sbntknl Ubhabrjkiukn
Ubhabrjkiukn Auncbj
Ub
Ubha
haktktks
kskn
kn Ibld
Ibldkt
ktkn
kn Hksy
Hksykrkrki
kikt
kt ckn
ckn
Ubjki
Ubjkiskn
sknkk
kkn n Ufsif
Ufsif Ubnkn
Ubnknlkn
lknknkn Gfr
Gfrfnk
fnk
Pdrus
Pdrus Cdsbk
Cdsbksbsb 15;4
15;4 (GFPDC
(GFPDC-;4
-;4)) cd Cbs
Cbsk
k
Auidt Aktu
53. Ubrkturk
Ubrkturknn Ib
Ibpkjk
pkjk Cbsk Auidt
Auidt Aktu
Aktu Nfhfr
Nfhfr 1 1 (cuk)
Skmun 151; tbntknl Ck`tkr Ubnbrdhk Auncbj
Hkn`k
Hk n`kkt
kt Akntu
Akntukn
kn Jknlsu
Jknlsunl
nl Sunkd
Sunkd (AJS)
(AJS)
Ckn
Cknk Cbsk Kida dak
kt Ckhp
hpki
ki Uknc
kncbhd
bhd
Gfrfnk
Gfrfn k Pdrus
Pdrus Cdsbksb
Cdsbksb (GFPDC-;4
(GFPDC-;4)) Skmun
Skmun
151;

Cdtbrdhk tknllkj, Ujt.Gkhkt Wunlkd Hknku,

…………………………

M.KAC.LKND,W.Uc,HB
UBHADNK SI. D/DP.a
NDU. ;4035053;4=353;557
;4035053;4=353;557
 UBHBQDNSKM IKARUKSBN HBQKNLDN
IBGKHKSKN WRNLKD HKNKR
Okjkn aknlif-sunlkd pbnum ih.31 pfs (7<70;)

IBURSRWKN GKHKS WRNLKD HKNKR

NFHFQ SKMRN 151;

SBNSKNL

BPKJRKWD QKNGKNLKN UBQKSRQKN CBWK ARIDS AKSR IBGKHKSKN WRNLKD

HKNKR SKMRN KNLLKQKN 151;

CBNLKN QKMHKS SRMKN TKNL HKMK BWK

GKHKS WRNLKD HKNKR

Hbndhaknl ? k. Akmwk
Akmwk Gkhkt
Gkhkt Wunlkd
Wunlkd Hknku tbjkm hbnlbvkjuks
hbnlbvkjuksdd Qkngknlk
Qkngknlkn
n Ubrkturk
Ubrkturkn
n

Cbsk Auidt
Auidt Aktu Nfhfr ; Sbntknl KnllkrknKnllkrkn Ubnckpk
Ubnckpktkn
tkn ckn Abjknok
Abjknok
Cbsk (KUACbsk) Skmun Knllkrkn 151; yknl tbjkm cdakmks ckn cdsbpkiktd
abrskhk cbnlkn AUC, sbaklkdhknk tbjkm cdkhknktikn ckjkh ibtbntukn
Ukskjj 71 Ubrkturkn
Uksk Ubrkturkn Hbntbrd
Hbntbrd Ckjkh
Ckjkh Nblbrd
Nblbrd Qbpuajdi
Qbpuajdi Dncfnbsdk
Dncfnbsdk Nfhfr 15
Skmun 15;=
15;= Sbntknl Ubnlbjfjkkn
Ubnlbjfjkkn Ibuknlkn Cbsk9
a. Akmwk bvkjuksd
bvkjuksd abrtuoukn untui
untui tbrgkpkdnyk i ibsbrksdkn
bsbrksdkn kntkrk
kntkrk Ibadokikn
Ibadokikn
Cbsk
Cb sk cbnl
cbnlkn
kn Ibad
Ibadok
okik
ikn
n Ubhb
Ubhbrdrdnt
ntkm
km Ckbr
Ckbrkm
km,, ibsb
ibsbrk
rksd
sdkn
kn kntk
kntkrk
rk
Ibpb
Ib pbnt
ntdn
dnlk
lknn Uu
Uuaj
ajdi
di ckn
ckn IbIbp
pbntd
bntdnl
nlkn
kn Kpkr
Kpkrkt
ktur
ur Cbsk
Cbsk sbrtk
brtk tdck
tdckii
abrtbntknlkn cbnlkn Uuajdi ckn Ubrkturkn Ubruncknl-uncknlkn9
g. Akmwk abrckskrikn
abrckskrikn pbrtdhaknlkn
pbrtdhaknlkn sbaklkdhknk
sbaklkdhknk cdhkisuc
cdhkisuc pkck
pkck muru` ‚k‘
‚k‘
ckn
ckn ‚a‘ pbrju
pbrju hbnbtk
hbnbtkpi pikn
kn Ib
Ibpu
putus
tuskn
kn Gkhkt
Gkhkt Wunlk
Wunlkdd Hknku
Hknku Sbntk
Sbntknl
nl
Bvkju
Bvkjuks
ksdd Qkn
Qkngkn
gknlkn
lkn Ubrktu
Ubrkturk
rkn
n Cbsk
Cbsk Auidt
Auidt Aktu
Aktu tbntkn
tbntknll Knllk
Knllkrkn
rkn
Ubnckpktkn ckn Abjknok Cbsk (KUACbsk) Skmun Knllkrkn 151;.

Hbnldnlkt ? ;. Rnc
Rncknl
knl-un
-unckn
cknl
l Nfhfr
Nfhfr ;1 Skmun
Skmun ;420 tbntknl
tbntknl Ubhab
Ubhabntu
ntuikn
ikn Ckbrkm
Ckbrkm
Ftfnfhd
Ftfn fhd Ikaupktbn
Ikaupktbn cd Ckbrkm
Ckbrkm Wuhktbrk
Wuhktbrk Sbnlkm
Sbnlkm (Jbhakrkn
(Jbhakrkn Nblkrk
Qbpuajdi Dncfnbsdk Skmun ;402 Nfhfr 12), Rncknl-Rncknl Nfhfr ;1
Qbpfajdi Dncfnbsdk Skmun ;420 tbntknl tbntknl pbhabntuikn ftfnfh
ikaupktbn cd Urfvdnsd cd Wkhutbrk Sbnlkm(Jbhakrkn Nblkrk Qbpuajdi
Dncfnbsdk Skmun ;402 Nfhfr 12) sbaklkdhknk cduakm cbnlkn Rncknl-
uncknl Nfhfr 5< Skmun ;402 Sbntknl Ubhabntuikn Ckbrkm Sdnlikt DD
Wkrfjknlun Aknlif ckn Ckbrkm Sdnlikt DD Skounl Okaunl (Jbhakrkn
Nblkrk Qbpuajdi Dncfnbsdk Skmun ;402 Nfhfr 25, tkhakmkn jbhakrkn
Nblkrk Qbpuajdi Dncfnbsdk Skmun ;402 Nfhfr 1<22)9

1. Rnck
Rncknl
nl-u
-unc
nckn
knl
l Qbpu
Qbpuaj
ajdi
di Dncf
Dncfnb
nbsd
sdk
k Nfhf
Nfhfrr 1= Skmu
Skmunn ;444
;444 SbSbnt
ntkn
knl
l
Ubnybjbnllkrkkn
Ubnybjbnllkrkkn Nblkrk yknl abrsdm ckn abaks ckrd ifrupsd, Ifjusd ckn
Nbpftdshb (Jbhakrkn Nblkrk Qbpuajdi Dncfnbsdk Skmun ;444 Nfhfr <2,
Skhkakmkn
Skhkakmk n Jbhakrkn Nblkrk Nfhfr 7=21)9
7=21)9
7. Rnck
Rncknl nl-u-unc
nckn
knll Qbpu
Qbpuaj ajdi
di Dncf
Dncfnbnbsdsdk
k Nfhf
Nfhfrr 23 Skmu Skmun n ;444
;444 SbSbnt
ntkn
knl
l
Ubhabn
Ubh abntuituikn
kn Ikau
Ikaupkt
pktbnbn WkWkrfj
rfjknl
knlunun,, Ikau
Ikaupktpktbn
bn Sbaf,
Sbaf, Ikau
Ikaupkpktbn
tbn
HukrfOkhad ckn Ikaupktbn Sknounl Okaunl Sdhur (Jbhakrkn Nblkrk
Qbpuajdi
Qbpu ajdi Dncfnbsd
Dncfnbsdk k Skmun
Skmun ;444;444 Nfhfr ;=1, Skhkakm Skhkakmkn kn Jbhakrkn
Jbhakrkn
Nblkrk
Nblk rk Qbpuajdi
Qbpuajdi Dncfnbsd
Dncfnbsdk k Nfhfr
Nfhfr 7457),
7457), sbaklkdhk
sbaklkdhknk nk tbjkm
tbjkm cduakm
cduakm
ababrkpk ikjd, tbrkimdr cbnlkn uncknl-uncknl Nfhfr ;3 Skmun 1555
Sbntknl Ubruakmkn
Ubruakmkn ktks Rncknl-uncknl
Rncknl-uncknl Nfhf Nfhfrr 23 Skmun ;444 ;444 tbntknl
Sbntknl Ubhabntuikn
Ubhabntuikn IkaupktbnIkaupktbn Wkrfjknlun,
Wkrfjknlun, Ikaupktbn Sbaf,
Ikau
Ik aupkpktb
tbnn Hukr
Hukrf f OkOkha
hadd ckcknn Ikau
Ikaupkpktb
tbn
n Skno
Sknoununll Okau
Okaunlnl Sd
Sdhu
hurr
(Jbh
(Jbhakakrkrknn NbNblk
lkrk
rk Qbpu
Qbpuaj ajdi
di Dn Dncf
cfnbnbsd
sdk
k Skmu
Skmun n 1555
1555 NfhfNfhfrr =;,
=;,
Skhakmkn Jbhakrkn Nblkrk Nblkrk Qbpuajdi
Qbpuajdi Dncfnbsdk
Dncfnbsdk Nfhfr 7404)9 7404)9
3. Rncknl-un
Rncknl-uncknl cknl Qbpu
Qbpuajdi
ajdi Dncfn
Dncfnbsdk
bsdk Nfhfr
Nfhfr 0 SkmuSkmun n 15;3 tbntknl
tbntknl Cbsk
Cbsk
(Jbhakrkn Nblkrk Qbpuajdi Dncfnbsdk Skmun 15;3 Nfhfr <, Skhakmkn
Jbhakrkn Nblkrk Qbpuajdi Dncfnbsdk Nfhfr 2342)9
2. Ubrk
Ubrktu
turkrknn Ubhb
Ubhbrdrdnt
ntkm
km Qbpu
Qbpuajajdi
di DnDncf
cfnb
nbsd
sdk
k Nfhf
Nfhfrr 37 Skmu Skmun n 15;3
15;3
tbntknl Ubrkturkn Ubjkisknkkn Rncknl-uncknl Nfhfr 0 Skmun 15;3
tbntknl Cbsk (Jbhakrkn Nblkrk Qbpuajdi Dncfnbsdk Skmun 15;3 Nfhfr
;17,
;1 7, Skhak
Skhakmk mknn JbJbhak
hakrkn
rkn Nblkrk
Nblkrk Qbpua
Qbpuajdi
jdi Dncfnb
Dncfnbsdk
sdk Nfhfr
Nfhfr 2274)
2274)
sbaklkd
sba klkdhknk
hknk tbjkm
tbjkm cdruakm
cdruakm cbnlkn
cbnlkn Ubrkturk
Ubrkturkn n Ubhbrdntk
Ubhbrdntkm m Qbpuajd
Qbpuajdii
Dncfnbsd
Dncf nbsdk k Nfhfr
Nfhfr 3< Skmun Skmun 15;215;2 tbntknl
tbntknl Ubruakm
Ubruakmkn kn Ktks Ubrkturkn
Ubrkturkn
Ubhb
Ubhbrd rdnt
ntkm
km Qbpu
Qbpuaj ajdi
di Dncf
Dncfnbnbsd
sdk
k Nfhf
Nfhfrr 37 Skmu Skmun n 15;3
15;3 tb tbnt
ntkn
knl
l
Ubrkturkn Ubjkisknkkn Rncknl-uncknl Nfhfr 0 Skmun 15;3 tbntknl
Cbsk (Jbharkn
(Jbharkn Nblkrk
Nblkrk Qbpuajdi
Qbpuajdi Dncfnbsd
Dncfnbsdk k Skmun
Skmun 15;2 Nfhfr ;2<, ;2<,
Skhakmkn Jbhakrkn Nblkrk Nblkrk Qbpuajdi
Qbpuajdi Dncfnbsdk
Dncfnbsdk Nfhfr 2<;<)9 2<;<)9
0. Ubrk
Ubrktu
turkrknn Ubhb
Ubhbrdrdnt
ntkm
km Qbpu
Qbpuajajdi
di DnDncf
cfnb
nbsd
sdk
k Nfhf
Nfhfrr 05 Skmu Skmun n 15;3
15;3
tbntkn
tbn tknll Cknk
Cknk Cbsk
Cbsk yknl
yknl abrsu
abrsuhab
habrr ckrd
ckrd Knllk
Knllkrknrkn Ubnck
Ubnckpkt
pktkn
kn ckn
Abjknok
Abjk nok Nblkrk
Nblkrk (Jbhakrkn
(Jbhakrkn NblkrkNblkrk Qbpuajd
Qbpuajdi i Dncfnbsdk
Dncfnbsdk Skmun
Skmun 15;3
Nfhfr ;0= , Skhakmkn Jbhakrkn Nblkrk Qbpuajdi Dncfnbsdk Nfhfr
222=
22 2=),
), sb sbak
aklk
lkdh
dhkn
knkk tb tbjk
jkm
m cd cdru
ruak
akm m cbcbnl
nlknkn Ub Ubrk
rktu
turk
rkn
n UbUbhb
hbrd
rdnt
ntkm
km
Qbpua
Qbp uajdi
jdi Dncfnb
Dncfnbsdk
sdk Nfh
Nfhfr fr 11 Skmun
Skmun 15;2
15;2 tbntkn
tbntknl l Ubrua
Ubruakmk
kmknn Ktks
Ktks
Ubrktu
Ubr kturkn
rkn Ubhbrd
Ubhbrdntk
ntkm m Qbpua
Qbpuajdijdi Dncfnb
Dncfnbsdk
sdk Nfhfr
Nfhfr 05 Skmu Skmun n 15;3
15;3
tbntkn
tbn tknll Cknk
Cknk Cbsk
Cbsk yknl
yknl abrsu
abrsuhabhabrr ckrd
ckrd Knllk
Knllkrknrkn Ubnck
Ubnckpkt
pktkn
kn ckn
Abjkn
Abj knok
ok NblNblkrk
krk (Jbhak
(Jbhakrkn rkn Nblkrk
Nblkrk Qbpua
Qbpuajdijdi Dncfnb
Dncfnbsdk
sdk Skmun
Skmun 15;215;2
Nfhfr
Nfh fr ==,
==, Skhak
Skhakmk mknn JbJbhak
hakrkn
rkn Nblkrk
Nblkrk Qbpu
Qbpuajdajdii Dncfnb
Dncfnbsdk
sdk Nfhfr
Nfhfr
2043)9
<. Ubrkt
brktuurkn Hbnt bntbr
brdd Ckj
Ckjkh Nblb Nblbrd rd Nfhf
Nfhfrr =3 Skm Skmun 15;3 tb tbtk
tkn
nl
pbnybjbnllkr
pbnybjbn llkrkkn
kkn pbrjdncu
pbrjdncunlkn
nlkn hksykrk
hksykrkikt
ikt (Abrdtk
(Abrdtk Nblkrk
Nblkrk Qbpuajd
Qbpuajdii
Dncfnbsdk Skmun 15;3 Nfhfr =3)9
=. Ubrkturk
Ubrkturknn Hbn
Hbntbrd
tbrd Ckjkh
Ckjkh Nblbr
Nblbrdd Nfhfr
Nfhfr 30 Skmu
Skmunn 15;0 tbntknl
tbntknl Jkpfrk
Jkpfrknn
Ibpkjk Cbsk (Abrdtk Nblkrk Qbpuajdi dncfnsdk Skmun 15;0 Nfhfr 30)9
4. Ubrkt
brktuurkn Hbnbntb
tbrd
rd Ckjk
Ckjkhh Nblb
Nblbrrd Nfhfr
fhfr 15 SkmSkmun 15;= tb tbnntk
tknl
nl
Ubnlbjfjkkn Ibuknlkn Cbsk (Abrdtk Nblkrk Qbpuajdi Dncfnbsdk Skmun
15;= Nfhfr 15)9
;5. Ub
;5. Ubrk
rktu
turk
rkn
n hbnt
hbntbr
brdd Cbsk
Cbsk Nfhf
Nfhfrr ;7 Skmu
Skmunn 1515
1515 Sb Sbnt
ntkn
knl
l Sb
Sbnt
ntkn
knl
l
Urdfrdtks Ubnllunkkn Cknk Cbsk Skmun 151; (Abrdtk Nblkrk Qbpuajdi
Dncfnbsdk Skmun 1515 Nfhfr ;572)9
;;.. Ub
;; Ubrk
rktu
turk
rkn
n HbHbntntbr
brdd Ibuk
Ibuknl
nlkn
kn Nfhf
Nfhfrr 111/
111/UH
UHI.
I.5<
5</1
/151
515
5 tbtbnt
ntkn
knl
l
Ubnlbjfjkkn Cknk Cbsk (Abrdtk Nblkrk Qbpuajdi Dncfnbsdk Skmun 1515
Nfhfr ;03;)9
;1. Ubrkturk
Ubrkturkn
n Ckbr
Ckbrkm
km Ikaupk
Ikaupktbn
tbn Hbrknld
Hbrknldn
n Nfhfr 3 Skmun
Skmun 15;< tbntk
tbntknl
nl
Akckn Ubrhusykwkrktkn Cbsk (Jbhakrkn Ckbrkm Ikaupktbn Hbrknldn
Skmun 15;<
15;< Nfhfr 53)9
53)9
;7. Ubrkturk
Ubrkturkn
n Ckbrkm Ikau
Ikaupktb
pktbn
n Hbrknldn
Hbrknldn Nfhfr 4 Skmun
Skmun 1515 tbntknl
tbntknl
 Knllkrkn
Knllk rkn Ubnck
Ubnckpkt
pktkn
kn ckn Abjkno
Abjknok
k Ckbrk
Ckbrkm m Skmun
Skmun Knllk
Knllkrkn
rkn 151;
151;
(Jbhakrkn Ckbrkm Ikaupktbn Hbrknldn Skmun 1515 Nfhfr 4)9
;3. Ubrkturk
Ubrkturkn n Aupktd Hbrknld
Hbrknldn n Nfhfr ;= Skmun 15;0 tbntknl
tbntknl Ubruakm
Ubruakmkn kn
Kt
Ktks
ks Ub Ubrk
rktu
turk
rkn
n Aupk
Aupktdtd Hbrk
Hbrknl
nldn
dn Nfhf
Nfhfrr 14 SkmuSkmun n 15;1
15;1 tb tbnt
ntkn
knll
Ub
Ubjd
jdhp
hpkmkmkn
kn WbWbak
akld
ldkn
kn Ibwb
Ibwbnknknl
nlkn
kn Aupk
Aupktdtd Ibpk
Ibpkck
ck Gkhk
Gkhktt Ckjk
Ckjkh h
Ikaupktbn Hbrknldn (Abrdtk Ckbrkm Ikaupktbn Hbrknldn Skmun 15;0
Nfhfr ;=)9
;2. Ubrktu
Ubrkturkn
rkn Aupkt
Aupktdd Hbrkn
Hbrknldn
ldn Nfhfr
Nfhfr 25 Skmun
Skmun 15;<
15;< tbntkn
tbntknll Ubcfhk
Ubcfhkn n
Wusunkn
Wus unkn Frlkndsksd
Frlkndsksd ckn Sktk Ibrok Ubhbrdnt
Ubhbrdntkmkm Cbsk (Abrdtk Ckbrkm
Ckbrkm
Ikaupktbn Hbrknldn Skmun 15;< Nfhfr 25)9
;0..
;0 Ub
Ubrk
rktu
turk
rknn Aupk
Aupktdtd Hb
Hbrk
rknlnldn
dn Nfhf
Nfhfrr 22 Skmu
Skmun n 15;<
15;< tb tbnt
ntkn
knll Ck`t
Ck`tkr
kr
Ibwbnknlkn Cbsk Abrckskrikn Mki Kskj Rsuj ckn Ibwbnknlkn Jfikj
Abrsik
Abr sikjk
jk Cbsk
Cbsk cd Ikau Ikaupkt
pktbn
bn Hbrknl
Hbrknldn
dn (Abrdt
(Abrdtkk Ckbrk
Ckbrkm m Ikau
Ikaupkpktbn
tbn
Hbrknldn Skmun 15;< Nfhfr 22)9
;<. Ubrktu
Ubrkturkn
rkn Aupkt
Aupktdd Hbrkn
Hbrknldn
ldn Nfhfr
Nfhfr 20 Skmun
Skmun 15;=15;= tbntkn
tbntknl l Ubtun
Ubtunououi
i
Sbinds Ubnllunkkn
Ubnllunkkn Cknk Akntukn Ibuknlkn
Ibuknlkn Urfvdnsd ib
Cbsk/Ibjurkmkn ckjkh Ikaupktbn (Abrdtk Ckbrkm Ikaupktbn Hbrknldn
Skmun 15;=15;= Nfhfr 20)99
20)99
;=. Ubrktu
Ubrkturkn
rkn Aupkt
Aupktdd Hbrkn
Hbrknldnldn Nfhfr
Nfhfr < Skmun
Skmun 15;4
15;4 tbntkn
tbntknl l Ubcfhk
Ubcfhkn n
Ubnlbjfj
Ubnl bjfjkkn
kkn Ibuk
Ibuknlkn
nlkn Cbsk
Cbsk cd Ikaupktb
Ikaupktbnn Hbrknldn
Hbrknldn (Abrdtk CkbrkmCkbrkm
Ikaupktbn Hbrknldn Skmun 15;4 Nfhfr <)9
;4. Ubrktu
Ubrkturkn
rkn Aupk
Aupktd
td Hbrknl
Hbrknldn dn Nfhfr
Nfhfr = Skmun
Skmun 15;415;4 tbntkn
tbntknl l Ubnlds
Ubnldsdkn
dkn
Ibknllftkkn Akckn Ubrhusykwkrktkn Cbsk (Abrdtk Ckbrkm Ikaupktbn
Hbrknldn Skmun 15;4 Nfhfr =)9
15. Ubrkturk
Ubrkturkn n Aupktd Hbrknl
Hbrknldn dn Nfhfr 41 Skmun
Skmun 15;4
15;4 tbntknl Ubnlbjfjkk
Ubnlbjfjkkn n
Ksbt Cbsk (Abrdtk Ckbrkm Ikaupktbn Hbrknldn Skmun 15;4 Nfhfr 41)9
1;. Ubrkturk
Ubrkturkn n Aupk
Aupktdtd Hbrknldn Nfhfr 0= Skmun 1515 tbntknl Ubnokakrk Ubnokakrkn n
Knllkrkn Ubnckpktkn ckn Abjknok Ckbrkm Skmun Knllkrkn 151; (Abrdtk
Ckbrkm Ikaupktbn Hbrknldn Skmun 1515 Nfhfr 0=)9
11. Ubrktu
Ubrkturkn
rkn Aupk
Aupktd
td Hbrkn
Hbrknldn
ldn Nfhfr ; Skmun
Skmun 151; tbntkn
tbntknl l Sktk
Sktk Gkrk
Gkrk
Ubhakldkn ckn Ubnbtkpkn Qdngdkn Cknk Cbsk cd Ikaupktbn Hbrknldn
Skmun Knllkrkn 151; (Abrdtk Ckbrkm Ikaupktbn Hbrknldn Skmun 151;
Nfhfr ; )9
17. Ubrktu
Ubrkturkn
rkn Aupkt
Aupktdd Hbrknl
Hbrknldn dn Nfhfr
Nfhfr 1 Skmun
Skmun 151;
151; tbntkn
tbntknl l Ubnbtk
Ubnbtkpk
pknn
Kjfiksd
Kjfi ksd Cknk Cbsk ckn Cknk Akld Mksd Ukoki Ukoki ckn Qbtrdausd
Qbtrdausd Ckbrkm
Skmun Knllkrkn 151; (Abrdtk Ckbrkm Ikaupktbn Hbrknldn Skmun 151;
Nfhfr 1 )9
13. Ubrkturkn Cbsk
Cbsk Auidt Aktu Nfhfr 0 Skmun
Skmun 1515 Sbntknl
Sbntknl Qbngknk
Qbngknk Ibrok
Ubhbrdntkm Cbsk Auidt Aktu Skmun 151; (Jbhakrkn Cbsk Auidt Aktu
Skmun 1515
1515 Nfhfr 0).
12. Ubrktu
Ubrkturkn
rkn Cbsk Auidt Aktu
Aktu Nfhfr
Nfhfr ; Skmu
Skmun
n 151;
151; Sbntk
Sbntknl
nl Knllkr
Knllkrkn
kn
Ub
Ubnc
nckp
kpkt
ktkn
kn ck
cknn Abjk
Abjkno
nok
k Cbsk
Cbsk Auid
Auidtt Aktu
Aktu Skmu
Skmunn Knll
Knllkr
krkn
kn 151;
151;
(Jbhakrkn Cbsk Auidt Aktu Skmun 151; Nfhfr ;)
 HBHRSRWIKN

Hbnbtkpikn ? IBURSRWKN GKHKS WRNLKD HKNKR SBNSKNL BPKJRKWD

QKNGKNLKN UBQKSRQKN CBWK SBNSKNL KUACB ACBW CKJKH
IBGKHKSKN WRNLKD HKNKR
HKNKR SKMRN KNLLKQKN
KNLLKQKN 151;

UBQSKHK ? Bvkjuksd Qkngknlkn Ubrkturkn Cbsk Auidt Aktu tbntknl Knllkrkn

Ubnc
Ubnckp
kpkt
ktkn
kn ckn
ckn Abjkn
Abjknok
ok Cbsk
Cbsk (KUA
(KUACb
Cbsk
sk)) Skmu
Skmun
n Knll
Knllkr
krkn
kn 15
151;
1;,,
sbaklkdhknk tbrgkntuh ckjkh Jkhpdrkn Ibputuskn dnd.

IBCRK ? Ckjkh rknlik prfsbs pbnybhpurnkkn tbrmkckp Qkngknlkn U Ubbrkturkn

Cbsk
Cbs k Auidt
Auidt Aktu tbntkn
tbntknll Knllkr
Knllkrkn
kn Ubnckpkt
Ubnckpktkn kn ckn Abjknok
Abjknok Cbsk
(KUA
(KUACb
Cbsk
sk)) Skmu
Skmun n Knll
Knllkr
krkn
kn 151;
151; cbnl
cbnlkn
kn dnd
dnd cdsk
cdskhp
hpkd
kdik
iknn Ibpk
Ibpkckck
Ibpk
Ib pkjk
jk Cbsk
Cbsk abrs
abrskh
khkk AUC
AUC untu
untuii sblbr
sblbrkk hbjki
hbjkiui
uikn
kn pbny
pbnybsu
bsukd
kdkn
kn
abrc
abrcksk
kskri
riknkn mksdj
mksdj bvbvkj
kjuk
uksd
sd sb
sbak
aklk
lkdh
dhknk
knk cdhk
cdhkisisuc
uc pkck
pkck Cd Cdit
ituh
uh
UBQSKH
UBQ SKHK K pkjdnl
pkjdnl jkhakt
jkhakt < (Suoum
(Suoum)) mkr
mkrdd tbr
tbrmdt
mdtunl
unl sboki
sboki cdtbrd
cdtbrdhkny
hknyk k
Ibputuskn dnd.

IBSDLK ? Ckjkh m mkkj Ib

Ibpkjk Cb
Cbsk ababrskhk AU
AUC su
suckm hb
hbndncki jjk
knoutd m
mk
ksdj
Bvkjuksd
Bvkjuk sd Qkngknl
Qkngknlkn
kn Ubrktu
Ubrkturkn
rkn Cbsk Auidt Aktu tbntknl
tbntknl Knllkr
Knllkrkn
kn
Ubnc
Ubnckp
kpkt
ktkn
kn ckn
ckn Abjk
Abjkno
nok
k Cbsk
Cbsk (KUA
(KUACb
Cbsk
sk)) Skmu
Skmun
n Knll
Knllkr
krkn
kn 151;
151;
hbnokc
hbn okcdd Ubrktu
Ubrkturkn
rkn Cbsk
Cbsk Auidt
Auidt Aktu,
Aktu, hki
hkik k Gkhkt
Gkhkt hbnykhp
hbnykhpkdi
kdikn
kn
Ubrkturkn Cbsk Auidt Aktu ibpkck Aupktd.

IBBH
IBBHUK
UKS
S ? Ibpu
Ibputu
tusk
sknn dnd
dnd hujk
hujkdd abrj
abrjki
kiu
u pkck
pkck tkn
tknll
llkj
kj ccdt
dtbt
btkp
kpik
iknn cbnl
cbnlkn
kn
ibtb
ibtbnt
ntuk
uknn kpka
kpkadj
djk
k cd
cdib
ibhu
hucd
cdkn
kn mkrd
mkrd tbrc
tbrckp
kpkt
kt ibib
ibibjd
jdru
rukn
kn kikn
kikn
cdpbrakdid ibhakjd sbaklkdhknk hbstdnyk.

Cdtbtkpikn cd
Cdtbtkpikn cd ? Wunlkd Hknku
Ukck Sknllkj ? 151;
Ujt.Gkhkt Wunlkd Hknku,

M.KAC.LKND,W.Uc,HB
UBHADNK SI. D/DP.a
NDU. ;4035053;4=353;557
;4035053;4=353;557

Sbhauskn cdskhpkdikn ibpkck ?

;. Ttm. Akpki
Akpki Aupktd
Aupktd Hbrknldn
Hbrknldn sbaklkd
sbaklkd jkpfrkn
jkpfrkn cd Aknlif
Aknlif
1. Ttm. Akpki Ibpkjk
Ibpkjk CUHC Ika. Hbrknldn
Hbrknldn cd Aknlif
Aknlif
7. Ttm. Akpki Ibpkjk
Ibpkjk CUIKC
CUIKC Ika. Hbrknldn
Hbrknldn cd Aknlif
Aknlif
3. Ttm. Dnspbitfrkt
Dnspbitfrkt Ckbrkm Ika. Hbrknldn
Hbrknldn cd Aknlif
Aknlif
2. Krsdp
 JKHUDQKN IBURSRWKN GKHKS WRNLKD HKNKR
NFHFQ ? SKMRN 151;
SBNSKNL ? BPKJRKWD QKNGKNLKN
QKNGKNLKN UBQKSRQKN
UBQKSRQKN CBWK
CBWK
CKJKH IBGKHKSKN WRNLKD HKNKR
(CBW
(C BW K AR
ARID
IDS
S) SKMR
SK MRN
N KNLL
KN LLKQ
KQKN
KN 15
1 51;

K. KWUB
KWUBI
I JBLK
JBLKJD
JDSK
SKW
W
;. Ubrkturk
Ubrkturkn
n Aupktd Hb
Hbrknld
rknldn
n Nfhfr ; Skmun
Skmun 151; tbnt
tbntknl
knl Sktk Gkrk
Gkrk Ubhakldkn
Ubhakldkn ckn
ckn
Ubnbtkpkn Qdngdkn Cknk Cbsk cd Ikaupktbn Hbrknldn Skmun Knllkrkn 151; (Abrdtk
Ckbrkm Ikaupktbn Hbrknldn Skmun 151; Nfhfr ; )9
1. Ubrkt
Ubrktur
urkn
kn Aupktd
Aupktd Hbrknld
Hbrknldnn Nfh
Nfhfr
fr 1 Sk
Skmu
munn 151;
151; tbntkn
tbntknl
l Ubnbtk
Ubnbtkpkn
pkn Kjfiksd
Kjfiksd Cknk
Cbsk ckn Cknk Akld Mksd Ukoki ckn Qbtrdausd Ckbrkm Skmun Knllkrkn 151; (Abrdtk
Ckbrkm Ikaupktbn Hbrknldn Skmun 151; Nfhfr 1 )9

A. WRAWSK
AWSKNNWD
;. Knllkrkn Ubnckpktkn Cbsk Auidt Aktu Skmun Knllkrkn 151; tbrcdrd ckrd ?
k. Ubn
Ubnckpktk
tkn
n Cb
Cbsk
;) Ub
Ubnckpktkn Ksjd Cbsk ? Qp. -
1) Ub
Ubnckpktkn Srkns`br ? Qp. ;.;4=.111.;219
- Cknk Cbsk ? <23.10=.5559
- Kjfiksd Cknk Cbsk ? 703.7=4.;<;9
- Cknk Akld Mksdj Ukoki ? ;;<
<.112.1<49
- Cknk Akld Mksdj Qbtrdausd ? 1.774.<519
- Akntukn Ibuknlkn Urfvdnsd ? 05.555.5559
7) Ubnckpktkn Jkdn-jkdn yknl skm ? Qp. -

a. Abjkn
jknok Cbsk
;) Adck
Adcknl
nl Ub
Ubny
nybj
bjbn
bnllk
llkrkrkkn
kn Ub
Ubhb
hbrd
rdnt
ntkm
kmkn
kn Cbsk
Cbsk ? Qp.
Qp. 37;.
37;.55
55;.
;.02
0219
19
1) Adcknl Ubjkisknkkn Ubhaknlunkn Cbsk ? Qp. 30=.45;.5559
7) Adcknl Ubhadnkkn Ibhksykrkiktkn Cbsk ? Qp. ;73.2=2.2059
3) Adcknl Ubhabrckykkn Hksykrkikt Cbsk ? Qp. 7<.355.5559
2) Adcknl Ubnknllujknlkn
Ubnknllujknlkn Abngknk, ? Qp. ;1=.=0;.3359
;1=.=0;.3359
0) Ibkckkn
Ibkckkn Ckrurk
Ckrurktt ckn Hbncbski
Hbncbski Cbsk
Cbsk

Ouhjkm Abjknok
Abjknok ? Qp. ;.155.<34.0219
;.155.<34.0219
Wurpujs/Cb`dsdt
Wurpujs/Cb` dsdt ? (Qp. 1.21<.2559)

g. Ubhadkykkn
;) Ubnbrdhkkn Ubhadkykkn
Ubhadkykkn ? Qp. 1.21<.2559
1.21<.2559
1) Ubnlbjukrkn Ubhadkykkn ? Qp. -
Wbjdsdm Ubhadkykkn (k-a) ? Qp. 1.21<.2559

1. Abrckskrikn mksdj bvkjuksd untui ibsbjurumkn obnds abjknok ibldktkn hksdm tbrckpkt
ibibjdrukn
ibibjdrukn yknl mkrus cdpbrakdid Ubhbrdntkm Cbsk9
7. Gktktkn Mksdj Bvkjuksd ?
Nf. Rrkdkn Bvkjuksd Ibtbrknlkn
K. IB
IBJB
JBNL
NLIK
IKUKUKN
N CFIR
CFIRH HBN
;. Ubrcbs Sbntknl QIUCbs Skmun 151; Kck/Sdcki Kck
1. Ubrcbs Sbntknl KUACbs Skmun Knllkrkn 151; Kck/Sdcki Kck
7. Ubrik
rikcbs SSb
bntknl Ub
Ubnokakrkn KU
KUACbs SkSkmun K
Knnllkrkn 1
15
51; Kck/Sdcki Kc
Kck
3. Wurkt Ibputuskn
Ibputuskn AUC tbntk
tbntknl
nl Ubrsbt
Ubrsbtuoukn
uoukn Ubnbt
Ubnbtkpkn
kpkn Ubrcb
Ubrcbss Kck/Sdcki Kck
KUACbs
2. Abrdt
Abrdtk
k Kgkrk
Kgkrk Abrskhk
Abrskhk Ibpkjk
Ibpkjk Cbsk
Cbsk cbnlkn
cbnlkn Ibtu
Ibtuk
k AUC tbntk
tbntknl
nl Kck/Sdcki Kck
KUACbs Skmun Knllkrkn 151;
0. Ubrkturkn Cbsk tbntknl UUIH Kck/Sdcki Kck
 Nf. Rrkdkn Bvkjuksd Ibtbrknlkn
A. UQ
UQDF
DFQD
QDSK
SKW
W UB
UBNL
NLLR
LRNK
NKKN
KN C
CKN
KNK
K CB
CBWK
WK
;. Ub
Ubnl
nllu
lunk
nkkn
kn Ckn
Cknk
k Cbsk
Cbsk = % untu
untui
i hbnc
hbncui
uiun
unll UUIH
UUIH
k. Ouhjkm Cknk Cbsk =% untui hbncuiunl UUIH Qp. 05.73;.3359
a. Ubnbhpktkn Abjknok Ibldktkn UUIH Wbsukd/Sdcki Wbsukd
1 AJS- Cknk Cbsk Aujkn Oknukrd s/c Cbsbhabr 151; Qp. ;10.555.5559
7 Ibldktkn UISC Wbsukd cbnlkn WCLs Cbsk Wbsukd/Sdcki Wbsukd
3 Ibldktkn Ubnknlkn Wtuntdnl Wbsukd cbnlkn WCLs Cbsk Wbsukd/Sdcki Wbsukd
A. IB
IBLDLDKS
KSKN
KN ABJK
ABJKNO
NOK
K CBW
CBWKK
; Abjknok Ublkwkd Qp. 7;=.220.<359
1 Abjknok Akrknl ckn Oksk Qp. 3;4.1<2.3<19
7 Abjknok Hfckj Qp. 773.520.5559
3 Abjknok Sdcki Sbrculk Qp. ;1=.=0;.3359
G. Ifh
Ifhpfs
pfsdsd
dsd Abj
Abjkno
knok
k Ub
Ublkw
lkwkd
kd ckn
ckn A
Abjk
bjknok
nok Fpbrks
Fpbrksdfn
dfnkj
kj
Ubhbrdntkmkn
Ouhjkm Abjknok Ublkwkd ckn Fpbrksdfnkj Ubhbrdntkmkn Wbsukd/Sdcki Wbsukd
Sdcki Hbjbadmd 75%

3. JKD
KDNN ‗ JKD
JKDNN
k. Ckjkh
Ckjkh rknlik
rknlik hbnok
hbnoklk
lk ibsdn
ibsdnkha
khaun
unlkn
lkn Ubhak
Ubhaknlu
nlunkn
nkn Qbldf
Qbldfnkj
nkj ckn Ibtbr
Ibtbrpk
pkcuk
cukn
n
Ur
Urfl
flrk
rkhh ckn
ckn Ibld
Ibldkt
ktkn
kn kntk
kntkrk
rk Ub
Ubhb
hbrd
rdnt
ntkm
km Ikau
Ikaupk
pktb
tbn
n ckn
ckn Ub Ubhb
hbrd
rdnt
ntkm
km Cbsk
Cbsk,,
Ubnlkjfi
Ubnl kjfiksdk
ksdkn
n KUACbsk
KUACbsk Auidt
Auidt Aktu mkrus
mkrus abrcksk
abrckskrikn
rikn pkck Cfiuhbn QIU Cbsk
Skmun 151;.
151;.
a. Ubnykhpkdkn
Ubnykhpkdkn Mksdj Bvkjuksd
Bvkjuksd Qkngknlkn
Qkngknlkn Ubrkturkn Cbsk
Cbsk Auidt Aktu tbntknl Knllkrkn
Ubnck
Ubnckpk
pktkn
tkn ckn Abjkn
Abjknok
ok Cbsk
Cbsk (K
(KUAC
UACbsk
bsk)) Skmu
Skmun
n Knllk
Knllkrkn
rkn 151;
151; mkrus
mkrus cdjkiu
cdjkiuikn
ikn
sbsblbrk hunlidn untui hbhpbrfjbm Ubrsbtuoukn Abrskhk.

3. IBWDHURJKN
Ibpkjk
Ibpkjk Cbsk ckpkt hbnbtkpi
hbnbtkpikn
kn Qkn
Qkngknl
gknlkn
kn Ubrkturk
Ubrkturknn Cbsk tbntknl
tbntknl Qkngknlk
Qkngknlknn
Knllk
Knllkrkn
rkn Ubnc
Ubnckpk
kpktkn
tkn ckn Abjkn
Abjknok
ok Cb
Cbsk
sk (K
(KUAC
UACbsk
bsk)) Skmu
Skmunn Knllk
Knllkrkn
rkn 1515
1515 hbnok
hbnokcd
cd
Ubrkt
Ubrktur
urkn
kn Cbsk
Cbsk tbntkn
tbntknl
l Knllk
Knllkrkn
rkn Ubnckp
Ubnckpktk
ktkn
n ckn Abjkno
Abjknok
k Cbsk
Cbsk (K
(KUAC
UACbs
bsk)
k) Skmun
Skmun
Knllkrkn 151; sbrtk Hbnluncknliknnyk ckjkh Jbhakrkn Cbsk Auidt Aktu.

Cdtbtkpikn cd
Cdtbtkpikn cd ? Wunlkd Hknku
Ukck Sknllkj ? 151;
Ujt.Gkhkt Wunlkd Hknku,

M.KAC.LKND,W.Uc,HB
UBHADNK SI. D/DP.a
NDU. ;4035053;4=353;557
;4035053;4=353;557