jeb-jilid 5 no.4 desember 2013-full
TRANSCRIPT
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Ekt`riktndl bm`g8
SPVDU YKV@U @NBLBOK EDL S@OIDLAPLDL
JDNPMUDV @NBLBOK PLKZ@YVKUDV VDODQD
UDGPL 9346
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Ekt`riktndl bm`g8
SPVDU YKV@U @NBLBOK EDL
S@OIDLAPLDL
Jdnumtds @nblbok
Plkv`rsktds Vdodwd (PLVD)
Dmdodt Y`ednsk8Ndopus Jdnumtds @nblbok
Plkv`rsktds Vdodwd
Hm. Ydyd Iy Sdss V`rkla Plt`r
Kw`s
Vuoidwd I`sdr LUIU`mp./Jdns. (3614) :90757
S`mkleula & S`lds`gdt
Srbj. Er. Vydkjueekl Ksndledr, O.Se.
S`ladrdg
Vydjrueekl
S`okopkl Y`ednsk
Vuprkdltb
Y`edntur S`mdnsdld
Qdgyu Gdrydek
Knd Jktrkydlk
Y`edntur Dgmk
K Lybodl Vutdod
@mmy Ndro`mk
Lklkla Vuekydrtk
Vuigdl Surwdekldtd
D. YdgodlNdodrueekl
Zkvkl Jktrydlk
[dydt Jktrkdlk
Ksgdn Ydgodl
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EDJUDY KVK
DLDMKVKV JDNUBY-JDNUBY [DLA O@OS@LADYPGK NKL@YHD
S@ADQDK SPVN@VODV U@YGDEDS S@MD[DLDL ODV[DYDNDU EK
PSU. SPVN@VODV N@FDODUDL PLU@Y KQ@V NDIPSDU@L
VPOIDQD UDGPL 9346 .......................................................................... 4
Vydjrueekl
S@LADYPG OBEDM N@YHD U@YGDEDS S@YBM@GDL VKVD GDVKM
PVDGD NBS@YDVK ”UKP IDYP‟ NDIPSDU@L VPOIDQD UDGPL
9344-9349 ...................................................................................................... 40
@mm y Ndro`mk
DLDMKVKV SYDVUPEK N@MD[DNDL SBU@LVK SDYNKY
EK NDIPSDU@L VPOIDQD .................................................................. 91
Vuigdl Surwdekldtd
DLDMKVKV S@YUPOIPGDL @NBLBOK EDL UKLANDU
N@UKOSDLADL S@OIDLAPLDL EK SYBZKLVK LPVD U@LAADYD
IDYDU UDGPL 9337-9344 ........................................................................ 60
Vuprkdltb
S@LADYPG IKD[D S@VUKVKED EDL IKD[D SPSPN U@YGDEDS
S@LEDSDUDL S@UDLK EK E@VD V@YDEKLA N@FDODUDL OB[B
GKMKY UDGPL 9346 ................................................................................... 57
Lklkla Vuekydrtk
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8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
5/65
Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 4
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
DLDMKVKV JDNUBY-JDNUBY [DLA O@OS@LADYPGK NKL@YHD
S@ADQDK SPVN@VODV U@YGDEDS S@MD[DLDL ODV[DYDNDU
EK PSU. SPVN@VODV N@FDODUDL PLU@Y KQ@V
NDIPSDU@L VPOIDQD UDGPL 9346
Bm`g8
Vydjrueekl
DIVUYDN
S`l`mktkdl klk i`rtuhudl ultun o`la`tdguk p`ladrug edrk jdntbr klt`rldm (sdrdld
prdsdrdld,suoi`r edyd odluskd,nbbrekldsk dltdr ulkt) edl jdntbr `nst`rldm (p`laauld
hdsd,n`m`landpdl deoklkstrdsk,nbbrekldsk dltdr klstdlsk) nkl`rhd p`adwdk t`rgdedp
p`mdydldl odsydrdndt. Zdrkdi`m kle`p`le`l edmdo p`l`mktkdl klk dedmdg sdrdld prdsdrdld (x4 ), suoi`r edyd odluskd (x9 ), nbbrekldsk dltdr ulkt (x6 ), p`laauld hdsd
(x5 ), n`m`landpdl deoklkstrdsk (x0 ), edl nbbrekldsk dltdr klstdlsk (x: ). Zdrkdi`m
e`p`le`llyd dedmdg p`mdydldl odsydrdndt (y). H`lks edrk p`l`mktkdl klk dedmdg
dsbskdtkj, edtd edmdo p`l`mktkdl klk o`rupdndl edtd nu`skbl`r ydla i`rgdskm
eknuopumndl edrk :3 p`laauld hdsd ydla i`rnulhula ek PSU. Susn`sods N`fdodtdl
Plt`r Kw`s e`ladl o`laauldndl o`tbe` dnske`ltdm sdopmkla e`ladl rdlebo qubtd.
Edtd ekuhk e`ladl o`laauldndl r`ar`sk mkl`dr i`radled e`ladl idltudl prbardo
VSVV 1. Gdskm edrk p`l`mktkdl klk o`lulhunndl idgwd jdntbr klt`rldm i`rupd nbbrekldsk
dltdr ulkt i`rp`ladrug t`rgdedp p`mdydldl ek PSU. Susn`sods N`fdodtdl Plt`r
Kw`s, s`edlandl jdntbr-jdntbr nkl`rhd mdkl tkedn o`op`ladrugk p`mdydldl. Jdntbr
klt`rldm edl `nst`rldm t`rs`iut o`op`ladrugk jdntbr p`mdydldl odsydrdndt ek PSU.
Susn`sods N`fdodtdl Plt`r Kw`s Ndiupdt`l Vuoidwd s`i`sdr 40,:% , s`edlandl
sksdlyd s`i`sdr 75,5% ekp`ladrugk bm`g jdntbr mdkl. Vdrdl edrk gdskm p`l`mktkdl klk
dedmdg e`ladl m`ikg o`lklandtndl outu suoi`r edyd i`rupd p`oi`ndmdl edl `eundsk
ydla nbltklyu, p`lklandtdl p`ladedl edl p`o`mkgdrddl sdrdld & prdsdrdld, m`ikg
o`op`rouedg dmur deoklkstrdsk edl kljbrodsk auld o`op`rh`mds p`laulhula
pusn`sods, edl o`lklandtndl outu p`mdydldl ydla i`rnudmktds auld o`lfdpdk
sdsdrdl odsydrdndt s`gdt.
Ndtd Nulfk8 Nkl`rhd edl S m̀dydldl N`s̀ gdtdl
K. S@LEDGPMPDL
4.4. Mdtdr I`mdndla OdsdmdgDpdrdt p`o`rkltdg ek Klebl`skd s`rkla i`rnksdr pded r`ledglyd prbj`skldmkso`,
tklandt n`s`hdgt`rddl ydla i`muo o`odedk, ekstrkiusk edl nbopbsksk ydla i`muo ke`dm,
p`l`opdtdl edmdo hdidtdl ydla i`muo ekedsdrndl pded nbop`t`lsk, p`lkmkdl
nkl`rhdydla i`muo bih`ntkj, n`ldkndl pdlandt ydla i`muo ekedsdrndl pded pr`stdsk
n`rhd, iuedyd n`rhd edl `tgbs n`rhd ydla odskg r`ledg edl p`l`rdpdl p`rdturdl ekskpmkl
ydla tkedn ekmdnsdldndl sdfdrd nblskst`l (@jj`lek, 933:). I`i`rdpd gdm t`rs`iut
o`rupdndl odsdmdg ydla funup o`ldrkn edl p`ltkla, ndr`ld i`rodljddt idak
n`p`ltkladl klekvkeu, odsydrdndt, idlasd edl L`adrd. Nkl`rhd dpdrdt p`o`rkltdg
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8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
6/65
Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 9
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
i`rtuhudl ultun o`oi`rkndl p`mdydldl puimkn ydla o`ledgumundl n`p`ltkladl uouo,
o`op`rouedg urusdl puimkn, o`op`rsklandt p`mdydldl edl o`oi`rkndl n`pudsdl
n`pded puimkn (Y`zsd, 9337).
S`lklandtdl nkl`rhd ndrydwdl/p`adwdk ek klstdlsk p`o`rkltdg edpdt ekt`opug
e`ladl i`i`rdpd fdrd, oksdmlyd o`mdmuk p`oi`rkdl nbop`lsdsk ydla mdydn, p`oi`rkslobtkvdsk, o`lfkptdndl mklanuladl n`rhd ydla nbleuskj, s`rtd p`lekekndl edl p`mdtkgdl.
Bm`g ndr`ld ktu ndrydwdl/p`adwdk ekgdrdpndl edpdt o`odnskodmndl tdlaaula hdwdi
o`r`nd s`t`mdg eki`ndmk e`ladl p`lekekndl edl p`mdtkgdl ydla i`rndktdl e`ladl
kopm`o`ltdsk p`n`rhddl o`r`nd. V`mdkl ktu, mklanuladl n`rhd ydla lydodl s`rtd
p`oi`rkdl obtkvdsk pded edsdrlyd o`rupdndl gdn dpdrdt p`adwdk edl n`wdhkidl edrk
pkgdn p`rusdgddl ultun o`leunula nbltrkiusk pdrd ndrydwdllyd edmdo rdland
o`lfdpdk tuhudl ydla t`mdg ekt`ltundl (Y`zsd, 9337)
Bradlksdsk dtdu klstdlsk p`o`rkltdg o`rupdndl sudtu nuopumdl brdla-brdla
ydla sdmkla i`n`rhd sdod e`ladl o`odljddtndl s`oud suoi`r edyd ydla ded ultun
o`lfdpdk tuhudl ydla t`mdg ekt`ltundl. Uuhudl bradlksdsk dedmdg t`rfdpdklyd sudtu
tuhudl, ekodld klekvkeu-klekvkeu tkedn edpdt o`lfdpdklyd s`lekrk edl o`stk ekmdnundle`ladl n`rhdsdod, ndr`ldlyd tuhudl edrk bradlksdsk gdrus o`lfdnup edl o`wdedgk
n`iutugdl dlaabtdlyd. Vuoi`r edyd odluskd ydla o`rupdndl nbopbl`l utdod sudtu
bradlksdsk edl o`lhdek p`r`lfdld edl p`mdnu dntkj edmdo s`tkdp dntkvktds bradlksdsk.
V`p`rtk ydla t`rtumks edmdo iunu ydla ektumks bm`g Daus Ewkydltb enn
(9339876), i`rhueum Nkl`rhd Ikrbnrdsk S`mdydldl Suimkn ekpdpdrndl idgwd t`redpdt
`ldo klekndtbr p`ltkla edmdo o`lkmdk nkl`rhd sudtu bradlksdsk puimkn ydla
ekn`mbopbnndl edmdo jdntbr klt`rldm edl jdntbr `nst`rldm bradlksdsk. Jdntbr klt`rldm
o`mkputk p`rdmdtdl p`leunula, nudmktds suoi`r edyd odluskd, edl nbbrekldsk dltdr ulkt
s`edlandl jdntbr `nst`rldm o`mkputk n`m`landpdl ebnuo`l, p`laauld hdsd, edl
nbbrekldsk e`ladl klstdlsk mdkl. Gdm klk ekedsdrndl pded gdskm p`l`mktkdl Daus Ewkydltb
o`la`ldk ‗Nkl`rhd S`mdydldl Suimkn‟ ydla o`lagdskmndl n`skopumdl o`la`ldk
r`ledglyd nudmktds p`mdydldl puimkn ek klebl`skd. O`lurut bis`rvdsk p`l`mktk ydla
ekmdnundl ek PSU. Susn`sods N`fdodtdl Plt`r Kw`s s`idadk sdmdg sdtu sdrdld
n`s`gdtdl, ekrdsd bm`g p`l`mktk i`muo o`okmknk prbtdp ( prbs`eur n`rhd ) ydla
ekidnundl, auld o`op`rh`mds nkl`rhd p`adwdk edl o`oi`rkndl n`pudsdl n`pded
odsydrdndt. Ek PSU. Susn`sods N`fdodtdl Plt`r kw`s ydla o`okmknk p`adwdk SLV
s`idlydn 6; brdla edl t`ldad sundr`md s`idlydn 97 brdla, t`rlydtd odskg t`redpdt
p`adwdk ydla o`ledpdtndl i`idl n`rhd m`ikg. [dla o`lake`ltkjkndskndl dedlyd
p`oi`rkdl p`mdydldl n`pded odsydrdndt ydla tkedn bptkodm. Bm`g ndr`ld ktu, edmdo
p`l`mktkdl klk, p`l`mktk dndl o`laauldndl `ldo klekndtbr t`rs`iut ultun o`lkmdk t`ltdla
adoidrdl nkl`rhd p`adwdk pusn`sods t`rgdedp p`mdydldl odsydrdndt ek PSU.Susn`sods Plt`r Kw`s Vuoidwd I`sdr tdgul 9346‟.
4.9. Uuhudl S`l`mktkdl4.
Pltun o`la`tdguk p`ladrug jdntbr klt`rldm edl `nst`rldm nkl`rhd p`adwdk ek
PSU.Susn`sods N`fdodtdl Plt`r Kw`s Ndiupdt`l Vuoidwd s`fdrd skoumtdl.
9.
Pltun o`la`tdguk jdntbr nkl`rhd odld ydla pdmkla ebokldl i`rp`ladrug
t`rgdedp p`mdydldl ek PSU. Susn`sods N`fdodtdl Plt`r Kw`s Ndiupdt`l
Vuoidwd.
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8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
7/65
Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 6
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
KK. UKLHDPDL SPVUDND
9.4. S`l`mktkdl V`i`muolyd4. Gdledyd Sdtrkdtk (9330) e`ladl hueum8 ”Dldmksks Jdntbr -jdntbr ydla
O`op`ladrugk Okldt Odsydrdndt I`rbidt n` Susn`sods (Vtuek Ndsus ek
Susn`sods Nbtd Vurdndrtd)‟. Uuhudl S`l`mktkdl ultun o`ledpdtndl iuntk `opkrks p`ladrug jdntbr mbndsk, outu p`mdydldl, n`m`landpdl jdskmktds, nkl`rhd t`ldad
o`eks t`rgdedp okldt odsydrdndt i`rbidt n` pusn`sods. Dmdt dldmksks ydla
ekauldndl uhk stdtkstkn, uhk dsuosk nmdskn, uhk n`t`pdtdl obe`m ( J-t`st abbel`ss bj
jkt ). Gdskm p`l`mktkdl s`fdrd i`rsdod-sdod vdrkdi`m mbndsk, outu p`mdydldl,
n`m`landpdl jdskmktds, edl nkl`rhd t`ldad o`eks i`rp`ladrug t`rgdedp okldt
i`rbidt odsydrdndt edl obe`m edmdo dldmksks klk edtdlyd suedg jkt. Gdm klk
ekiuntkndl e`ladl gdskm uhk Jt`st, ekodld Jgktula m`ikg i`sdr Jtdi`m. (4;1;,307 <
9,61).V`fdrd pdrskdm vdrkdi`m mbndsk, outu p`mdydldl, n`m`landpdl jdskmktds, edl
nkl`rhd t`ldad o`eks i`rp`ladrug t`rgdedp okldt i`rbidt odsydrdndt ydla
tulhunndl e`ladl S. vdmu` 3,33, dtdu Gb ektbmdn. Phk nb`jksk`l e`t`rokldsk
ekp`rbm`g Y9 s`lkmdk 3,;05 Drtklyd ;0,5% vdrkdi`m kle`p`le`l edpdt o`lh`mdsndlvdrkdi`m e`p`le`l s`edlandl sksdlyd ydktu s`i`sdr 5,:% ekh`mdsndl vdrkdi`m mdkl
ek mudr obe`m BMV (Brekldry M`dst Vqudr`).
9. Lkmdo Vuryd Lklaruo (9344), e`ladl hueum 8 ”Dnultdikmktds Nkl`rhd S`mdydldl
N`s`gdtdl idak S`s`rtd Hdon`sods ek YVPE Ndiupdt`l Vkebdrhb‛‛. Uuhudl edrk
p`l`mktkdl klk dedmdg ultun o`la`tdguk Dnultdikmktds Nkl`rhd S`mdydldl
N`s`gdtdl Idak S`s`rtd Hdon`sods ek YVPE Ndiupdt`l Vkebdrhb.. Vktus
p`l`mktkdl klk ekmdnsdldndl ek YVPE Ndiupdt`l Vkebdrhb. Jbnus edmdo p`l`mktkdl
klk ded 6 ydktu (4). Vkst`o Srbs`eur ydla ekmkgdt i`redsdrndl s`fdrd klt`rldm ultun
o`leunula prbs`s p`mdydldl ydla `j`ntkj edl `j`sk`l odupul s`fdrd `nst`rldm
ultun o`oi`rkndl nudmktds edmdo n`pudsdl n`pded odsydrdndt p`laauld
hdon`sods, (9). Vuoi`r Edyd Odluskd ydla ekmkgdt i`redsdrndl e`ladl
prbj`skbldmkso` p`adwdk edmdo o`oi`rndl p`mdydldl n`pded p`laauld
hdon`sods, (6). Vdrdld Srdsdrdld ydla ekmkgdt i`redsdrndl e`ladl n`m`landpdl
ydla ekokmknk suedg s`sudk stdledr p`mdydldl ydla t`mdg ekt`tdpndl bm`g
p`o`rkltdg. Kljbrodl edl r`spble`l edmdo p`l`mktkdl klk dedmdg p`s`rtd
hdon`sods rdwdt kldp edl rdwdt hdmdl, Nd.suiida s`rtd p`tuads mbn`t dtdu idakdl
deoklkstrdsk YVPE Ndiupdt`l Vkebdrhb Gdskm p`l`mktkdl ydla ekp`rbm`g dedmdg
Dnultdikmktds Nkl`rhd S`mdydldl N`s`gdtdl Idak S`s`rtd Hdon`sods ek YVPE
Ndiupdt`l Vkebdrhb o`mkputk Vkst`o Srbs`eur, Vuoi`r Edyd Odluskd, edl Vdrdld
Srdsdrdld ydla ekmdnundl YVPE Ndiupdt`l Vkebdrhb suedg ekmdnundl e`ladl
idkn e`ladl dedlyd kljbrodsk ydla t`riund edl h`mds s`rtd p`rtdlaaula hdwdidlydla suedg ekmdnundl s`sudk e`ladl p`rdturdl ydla i`rmdnu.
6.
S`l`mktkdl Vrk Ydgdyu (9344), e`ladl hueum 8 ”N`pudsdl Sdsk`l U`rgdedp Nkl`rhd
S`mdydldl Ek Nmklkn I`rsdmklVdydla Kiu Idtusdlandr‟. S`l`mktkdl klk i`rtuhudl
ultun o`le`snrkpskndl n`pudsdl pdsk`l o`mdmuk n`f`pdtdl, n`ouedgdl edl
n`lydodldl p`mdydldl s`rtd o`le`snrkpskndl n`ledmd ‖ n`ledmd ydla ekgdedpk
edmdo o`wuhuendl n`pudsdl pdsk`l t`rgdedp nkl`rhd p`mdydldl Nmklkn I`rsdmkl
Vdydla Kiu Idtusdlandr. U`brk ydla ekauldndl dedmdg t`brk Dnsk bm`g Udmfbtt
Sdrsbls ydktu dntbr o`la`hdr tuhudl edmdo sktudsk ekodld lbrod- lbrod
o`ladrdgndllyd edmdoo`okmkg dmt`rldtkj fdrd edl dmdt ultun o`lfdpdk tuhudl.
O`tbe` ydla ekauldndl dedmdg nudmktdtkj, ydla n`ouekdl kljbrodl ekpkmkg
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8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
8/65
Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 5
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
e`ladl fdrd purpbskv` (s`ladhd). U`nlkn p`lauopumdl edtd ydla ekauldndl
dedmdg bis`rvdsk edl wdwdlfdrd tkedn t`rstruntur. Gdskm p`l`mktkdl o`lulhunndl
idgwd s`mdod i`rded ek nmklkn I`rsdmkl Vdydla Kiu pdsk`l o`ledpdtndl
p`mdydldl ydla f`pdt s`p`rtk, p`rdwdt ydla f`pdt tdlaadp, ebnt`r s`mdmu ded
n`tknd pdsk`l ded n`mugdl, odndldl edl bidt-bidtdl ydla eki`rkndl t`pdt wdntu.N`ouedgdl ydla ekp`rbm`g pdsk`l ydktu, edmdo gdm o`ledpdtndl p`rtbmbladl,
bidt eki`rkndl mdlasula bm`g p`tuads nmklkn, p`rm`landpdl edpur ydla eks`ekdndl
mdlasula bm`g p`tuads nmklkn, dkr i`rskg edl idlydn t`rs`ekd, ded t`opdt
p`lh`ourdl, n`ouedgdl ultun o`ledpdtndl n`iutugdl gdrkdl, edl n`ouedgdl
edmdo p`laurusdl deoklkstrdsk. N`lydodl ydla ekrdsdndl pdsk`l dedmdg
n`lydodldl dtds skndp p`tuads ydla sbpdl edl rdodg, n`lydodldl dtds jdskmktds
ydla m`landp edl i`rskg, s`rtd n`lydodldl dtds odndldl ydla eki`rkndl. Ldoul
ndedla pdsk`l t`rn`ledmd n`r`ld gdrus o`lulaau ebnt`r. V`edlandl n`sumktdl
edmdo o`oi`rkndl n`pudsdl n`pded pdsk`l dedmdg sumktlyd o`oi`rkndl
p`la`rtkdl n`pded pdsk`l t`ltdla tdtd fdrd o`lyusuk edl o`rdwdt idyk edl tkedn
dedlyd p`ladwdsdl s`fdrd rutkl edrk Eklds N`s`gdtdl.
9.9. Mdledsdl U`brk
9.9.4. S`laudtdl Nkl`rhdNkl`rhd i`rdsdm edrk ndtd pr`stdsk n`rhd (p`rjbrodlf`).V`idadkodld
ekn`oundndl bm`g Odlanul`adrd, (9330) edmdo Urkdlklaskg, (9331) idgwd kstkmdg
nkl`rhd i`rdsdm edrk ndtd hbi p`rjbrodlf` dtdu dftudm p`rjbrodlf` ( pr`stdsk n`rhd dtdu
pr`stdsk s`sulaauglyd ydla ekfdpdk s`s`brdla) ydktu gdskm n`rhd s`fdrd nudmktds edl
nudltktds ydla ekfdpdk bm`g s`brdla p`adwdk edmdo o`mdnsdldndl tuads lyd s`sudk
e`ladl tdlaaula hdwdi ydla eki`rkndl n`pdedlyd.
Nkl`rhd eki`edndl o`lhdek eud, ydktu nkl`rhd klekvkeu edl nkl`rhd bradlksdsk.
Nkl`rhd klekvkeu dedmdg gdskm ndrydwdl idkn edrk s`ak nudmktds odupul nudltktd
i`redsdrndl stdledr n`rhd ydla t`mdg ekt`ltundl, s`edlandl nkl`rhd bradlksdsk dedmdg
adiuladl nkl`rhd klekvkeu e`ladl nkl`rhd n`mbopbn (Odlanul`adrd, 9330) edmdo
(Urkdlklaskg, 9331).
9.9.9. S`launurdl Nkl`rhdS`launurdl t`rgdedp nkl`rhd sudtu bradlksdsk o`rupdndl gdm ydla sdladt
p`ltkla,ndr`ld dndl ekhdekndl s`idadk stdledr n`i`rgdskmdl sudtu bradlksdsk edmdo
nurul wdntu t`rt`ltu.S`launurdl nkl`rhd o`rupdndl dmdt odldh`o`l ultun
o`lklandtndl nudmktds p`ladoikmdl n`putusdl edl dnultdikmktds. V`i`ldrlyd
p`launurdl nkl`rhd o`opulydk odnld adled ydktu p`launurdl s`lekrk edl `vdmudsknkl`rhd. S`launurdl nkl`rhd o`rupdndl h`oidtdl dltdrd p`r`lfdlddl strdt`akn e`ladl
dnultdikmktds s`gklaad p`o`rkltdg edpdt ekndtdndl i`rgdskm hknd t`redpdt klekndtbr-
klekndtbr dtdu unurdl-unurdl fdpdkdl ydla o`ladrdg pded oksk tdlpd dedlyd
p`launurdl nkl`rhd ydla sdladt sumkt ekfdrk p`oi`ldrdl ydla mbaks dtds p`lfdpdkdl oksk
bradlksdsk klstdlsk.
9.9.6. Jdntbr-jdntbr [dla O`op`ladrugk Nkl`rhd Bradlksdsk
O`lurut Daus Ewkydltb, enn (9339876) edmdo iunulyd ydla i`rhueum
Y`jbrodsk Ikrbnrdsk Suimkn ek Klebl`skd, o`lydtdndl idgwd nkl`rhd p`mdydldl puimkn
ek Klebl`skd, pded edsdrlyd ekp`ladrugk bm`g eud jdntbr, ydktu8
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 0
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
4. Jdntbr klt`rldm o`mkputk 8
d)
Vdrdld
i) Vuoi`r Edyd Odluskd
f)
Nbbrekldsk dltdr ulkt
Nbbrekldsk o`rupdndl sudtu gdm ydla gdrus edpdt t`rmdnsdld e`ladl idkns`gklaad edpdt o`lagdskmndl sdsdrdl edl tuhudl sudtu bradlksdsk. nbbrekldsk
edmdo sudtu badlksdsk g`lednlyd edpdt t`rmdnsdld s`sudk e`ladl sdsdrdl ydla
klakl ekfdpdk.
9. Jdntbr `nst`rldm o`mkputk8
d) N`m`landpdl Deoklkstrdsk
N`m`landpdl deoklkstrdsk (ebnuo`l) o`rupdndl sdmdg sdtu jdntbr p`leunula
ydla odopu o`lklandtndl nkl`rhd, idkn ktu nkl`rhd klekvkeu odupul nkl`rhd
bradlksdsk ktu s`lekrk.
i) S`laauld Hdsd
I`redsdrndl p`ledpdt Vb`ikhdltb (4;;7847) eknutkp Daus Ewkydltb, ”ndedla
ndmd p`laauld hdsd o`lagdmdmndl s`admd fdrd ultun o`ly`m`sdkndl urusdllydo`snkpul o`mdlaadr p`rdturdl, s`p`rtk ndsus p`laurusdl kzkl deoklkstrdsk
dpdikmd edtd tkedn m`landp odnd tkedn ekprbs`s‟
f) Nbbrekldsk Dltdr Klstdlsk
9.9.5. Mdydldl Suimkn
O`lurut Ob`lkr (93398 9:) o`lydtdndl idgwd S`mdydldl Pouo (Suimkn)
dedmdg n`akdtdl ydla ekmdnundl bm`g s`s`brdla dtdu s`n`mbopbn brdla e`ladl mdledsdl
jdftbr odt`rk`m o`mdmuk skst`o, prbs`eur edl o`tbe` t`rt`ltu edmdo rdland usdgd
o`o`lugk n`p`ltkladl brdla mdkl s`sudk e`ladl gdnlyd.
Edrk p`la`rtkdl ekdtds, idgwd p`mdydldl puimkn ydla ekodnsuendl eksklk dedmdg
sudtu p`mdydl ydla eki`rkndl bm`g dpdrdtur L`adrd edmdo gdm p`mdydldl n`s`gdtdl,
o`mdmuk sudtu syst`o, prbs`eur edl o`tbe` t`rt`ltu edmdo usdgd o`o`lugk
n`p`ltkladl odsydrdndt/puimkn, edmdo i`ltun hdsd edl i`rmdlasula s`fdrd t`rus
o`l`rus s`sudk e`ladl tultutdl edl n`iutugdl odsydrdndt, ydla ekmdledsk bm`g
p`rdturdl p`ruledla-uledladl ydla i`rmdnu.
9.9.0. Srklskp-prklskp edmdo p`mdydldl puimknO`lurut Ksmdoy (4;;;85) o`lydtdndl idgwd s`tkdp dpdrdt p`mdydldl gdrus
o`odgdok i`i`rdpd prklskp pbnbn edmdo o`oi`rkndl p`mdydl n`pded puimkn ydktu
s`idadk i`rknut 8
d.
Srklskp Dns`sskikmktds, i.
Srkpskp nblstkluktd,
f.
Srklskp U`nlkndmktds,
e. Srklskp Srbjktdikmktds,
`.
Srklskp Dnultdikmktds.
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 1
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
5.5. U`nlkn p`lauopumdl edtdS`lauopumdl edtd ekmdnundl e`adl o`laauldndl fdrd ydktu 8
4. Bis`rvdsk,
Bis`rvdsk ekmdnundl pded mbndsk p`l`mktkdl e`ladl o`lake`ltkjkndsk jdntbr ‖ jdntbr
ydla o`op`ladrugk nkl`rhd p`adwdk pusn`sods Plt`r Kw`s Vuoidwd I`sdr.9. Ebnuo`ltdsk/U`mddg ebnuo`l,
Ebnuo`ltdsk ydktu p`lauopumdl edtd e`ladl o`l`musurk edl o`op`mdhdrk
ebnuo`l edl mdpbrdl t`rtumks mdkllyd ultun o`leunula p`l`mkdl.
6. Nu`skbl`r,
Nu`skbl`r ydktu p`lauopumdl edtd e`ladl o`lykdpndl n`pded odskla-odskla
nbr`spble`l, ekodld s`tkdp kt`o p`rtdlyddl eks`ekdndl dmt`rldtkj hdwdidl ultun
s`mdlhutlyd bm`g r`spble`l gdlyd edpdt o`okmkg sdmdg sdtu dmt`rldtkv` hdwdidl
ydla t`rs`ekd. S`launurdl hdwdidl r`spble`l ekmdnundl e`ladl sndmd mkn`rt .
5.0. E`jklksk Bp`rdskbldm Zdrkdi`m
4)
S`mdydldl ([)S`mdydldl odsydrdndt dtdu puimkn dedmdg n`akdtdl ydla ekmdnundl bm`g s`s`brdla
dtdu s`n`mbopbn brdla e`ladl mdledsdl jdntbr odt`rk`m o`mdmuk skst`o, prbs`eur
edl o`tbe` t`rt`ltu edmdo rdland usdgd o`o`lugk n`p`ltkladl brdla mdkl s`sudk
e`ladl gdnlyd. V`idadk prbs`s, p`mdydl puimkn i`rmdlasula s`fdrd rutkl edl
i`rn`skldoiuladl, o`mkputk s`murug n`gkeupdl brdla edmdo odsydrdndt.
9) Vdrdld Edl Srdsdrdld (W4)
Vdrdld edl prdsdrdld dedmdg dmdt p`lulhdla n`i`rgdskmdl sudtu prbs`s updyd ydla
ekmdnundl ek edmdo p`mdydldl puimkn, ndr`ld dpdikmd n`eud gdm klk tkedn t`rs`ekd
odnd s`oud n`akdtdl ydla ekmdnundl tkedn dndl edpdt o`lfdpdk gdskm ydla
ekgdrdpndl s`sudk e`ladl r`lfdld. Vdrdld ydla ekodnsuendl edmdo p`l`mktkdl klk
dedmdg sdrdld edl prdsdrdld ydla s`fdrd mdlasula o`op`ladrugk n`akdtdl
bp`rdskbldm ydla edpdt o`lebrbla p`lfdpdkdl tdra`t s`gklaad tkedn t`rmdmu
idlydn o`laauldndl wdntu tulaau.
6) Vuoi`r Edyd Odluskd (W9)
Vuoi`r Edyd Odouskd dedmdg sdmdg sdtu jdntbr p`l`ltu n`i`rgdskmdl / n`adadmdl
bradlksdsk. N`ulaaumdl outu i`rsdkla sudtu bradlksdsk sdladt ekt`ltundl bm`g
outu suoi`r edyd odluskdlyd. Bradlksdsk sdladt o`oiutugndl suoi`r edyd
odluskd ydla nbop`t`l, o`okmknk nbop`t`lsk t`rt`ltu ydla ekiutugndl ultun
o`lulhdla n`i`rgdskmdl p`mdnsdlddl p`n`rhddllyd.
5) Nbbrekldsk Dltdr Plkt (W6)
Nbbrekldsk dltdr ulkt o`rupdndl sudtu gdm ydla gdrus edpdt t`rmdnsdld e`ladl idkn s`gklaad edpdt o`lagdskmndl sdsdrdl edl tuhudl sudtu bradlksdsk. Edmdo
s`tkdp bradlksdsk ydla ek edmdolyd t`ridak o`lhdek i`i`rdpd ulkt pdstk t`redpdt
guiuladl edl n`t`radltuladl dltdr ulkt. V`mdkl ktu p`oidakdl dtdu sp`skdmkdsk
o`ly`idindl gdoidtdl edl huad o`lkoiumndl n`t`radltuladl ydla tklaak.
Dedlyd jdntbr gdoidtdl edl sdmkla n`t`radltuladl klk o`ly`idindl nbbrekldsk
sdladt ekp`rmundl edmdo o`laklt`ardsk nkl`rhd s`tkdp ulkt.
0) S`laauld Hdsd (W5)
S`laauld hdsd ydla ekodnsue edmdo p`l`mktkdl klk dedmdg odsydrdndt ydla edtdla
i`rnulhula n` PSU.Susn`sods N`fdodtdl Plt`r Kw`s ( pdsk`l ), iksd i`rupd
p`s`rtd Dsn`s, Hdon`sods, Hdop`rsdm, edl odsydrdndt uouo
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 7
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
:) N`m`landpdl Deoklkstrdsk (W0)
N`m`landpdl deoklkstrdsk o`rupdndl sdmdg sdtu jdntbr p`leunula ydla odopu
o`lklandtndl nkl`rhd, idkn ktu nkl`rhd klekvkeu odupul nkl`rhd bradlksdsk ktu
s`lekrk.
1)
Nbbrekldsk Dltdr Klstdlsk (W:)Nbbrekldsk ydla ekmdnundl e`ladl klstdlsk mdkl (p`o`rkltdg s`t`opdt) gdrus
i`rn`skldoiuladl ndr`ld sudtu bradlksdsk sdmkla t`rndkt bm`g dturdl-dturdl., e`ok
ultun p`lklandtdl nkl`rhd sudtu bradlksdsk.
5.:. Srbs`eur Dldmksd EdtdEdtd edrk nukskbl`r dndl ekbmdg e`ladl p`le`ndtdl nudltktdj o`laauldndl
sndmd Mkn`rt s`idadk i`rknut8
d. Vdladt Ukedn V`tuhu ( VUV ) e`ladl ibibt lkmdk ? 4
i. Ukedn V`tuhu ( UV ) e`ladl ibibt lkmdk ? 9
f. L`trdm ( L ) e`ladl ibibt lkmdk ? 6
e.
V`tuhu ( V ) e`ladl ibibt lkmdk ? 5`. Vdladt V`tuhu ( VV ) e`ladl ibibt lkmdk ? 0
5.:.4. Dldmksd Y`ar`sk Mklk`r I`radledEdmdo p`l`mktkdl klk ekdldmksks o`laauldndl dldmksks Y`ar`sk Mklk`r I`radled
e`ladl uhk dsuosk nmdskn. Y`ar`sk mklk`r i`radled dedmdg guiuladl s`fdrd mklk`r dltdrd
eud dtdu m`ikg vdrkdi`m kle`p`le`l ( W4, W9, ….Wl) e`ladl vdrkdi`m e`p`le`l ([).
Dldmksks r`ar`sk mklk`r i`radled ekauldndl ultun o`mkgdt p`ladrug n``ldo jdntbr
nkl`rhd t`rgdedp p`mdydldl odsydrdndt e`ladl ruous s`idadk i`rknut 8 (Vuakblb,
4;;;8933).
[? i3 + i4W4 + i9W9 + i6W6 + i5x5 + i0x0 + i:W: + `k
N`t`rdladl 8
[ ? S`mdydldl odsydrdndt,
W4 ? Vdrdld edl prdsdrdld,
W9 ? Vuoi`r Edyd Odluskd,
W6 ? Nbbrekldsk dltdr ulkt,
W5 ? S`laauld hdsd,
W0 ? N`m`landpdl Deoklkstrdsk,
W: ? Nbbrekldsk e`ladl Klstdlsk mdkl,
i3 ? Nblstdltd, i4-i5 ? Nb`jksk`l r`jr`sk,
`k ? Vtdledr `rrbr.
Edtd ydla eknuopumndl edmdo p`l`mktkdl klk ekbmdg n`ouekdl ekdldmksks e`ladl
dmdt stdtkstkn s`idadk i`rknut 8
4.
Phk Dsuosk Nmdskn
d) Phk Lbrodmktds
i) Phk Dutbnbr`mdsk
f) Phk Oumtknbmkl`drktds
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 43
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
0.9.9. Phk Dsuosk Nmdskn
0.9.9.4. Phk lbrodmktds
Adoidr 9. Phk Lbrodmktds
Edrk adoidr ekdtds edpdt ekskopumndl idgwd ekstrkiusk t`rmkgdt lbrodm.
0.9.9.9. Phk Dutbnbr`mdsk
Udi`m 0.6. Gdskm Phk Dutbnbr m̀dsk (Eurikl Qdtsbl U`st )
Obe`mY Y Vqudr`
Dehust`e Y
Vqudr`
Vte. @rrbr bj
tg` @stkodt`
Eurikl-
Qdtsbl
4 .6;0d .40: .3:3 9.667:9 9.950
Edrk tdi`m ekdtds ekedpdt lkmdk tdi`m Eurikl Qdtsbl pded δ ? 0% > l ? :3 > n ‖ 4
? 0 dedmdg eʒ ? 4,619 edl e° ? 4,737 edl lkmdk Eurikl Qdtsbl s`i`sdr 9,950 edl lkmdk
t`rs`iut i`rded ekdltdrd (5 - e°) edl (5 - eʒ) dtdu 9,950 m`ikg i`sdr edrk 9,9;9 edl 9,950
m`ikg n`fkm edrk 9,:97 odnd edpdt ekskopumndl idgwd edmdo obe`m r`ar`sk mkl`dr
t`rs`iut t`redpdt dutbnbr`mdsk tdlpd n`t`rdladl.
0.9.9.6. Phk Oumtknbmkl`drktds
Udi`m 0.5. Gdskm Phk Oumtknbmkl`drktds
Obe`m Fbmmkl`drkty VtdtkstkfsUbm`rdlf` ZKJ
4 (Fblstdlt)
Vdrdld & Srdsdrdld .;91 4.317
VEO .:;7 4.569
Nbbrekldsk Dltdr Plkt .;57 4.300
S`laauld Hdsd .159 4.651
N`m`landpdl Deoklkstrdsk .;33 4.444
Nbbrekldsk Dltdr Klstdlsk .7:7 4.406
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 44
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
Edrk tdim` ekdtds edpdt ekmkgdt Lkmdk tbm`rdlsk edrk sdrdld & prdsdrdld s`i`sdr
3,;91 < 3,43 edl lkmdk ZKJ 4,317 = 43 dtdu i`rnksdr 4, s`gklaad o`lulhunndl tkedn
t`rhdek nbr`mdsk. I`aktu huad ultun Lkmdk tbm`rdlsk edrk suoi`r edyd odluskd, Lkmdk
tbm`rdlsk edrk nbbrekldsk, Lkmdk tbm`rdlsk edrk p`laauld hdsd,Lkmdk tbm`rdlsk edrk
n`m`landpdl deoklkstrdsk, edl Lkmdk tbm`rdlsk edrk nbbrekldsk dltdr klstdlsk.
0.9.9.5. Phk G`t`rbsn`edstksktds
Adoidr 6. Phk G`t`rbsn`edstksktds
Edrk adoidr ekdtds edpdt ekmkgdt tktkn-tktkn ydla o`ldledndl nbopbl`l-
nbopbl`l edrk vdrkdi`m o`lay`idr s`fdrd dfdn pded ikedla sfdtt`r, odnd edpdt
ekskopumndl tkedn t`rhdek g`t`rbsn`edstksktds. V`edlandl obe`m r`ar`sk ydla idkn dedmdg
ydla i`rh`lks gbobsn`edstksktds dtdu tkedn t`rhdek g`t`rbsn`edstksktds.
0.9.6.
Phk Nb`jksk`l E`t`rokldsk (Y¹)
Udi`m 0.0. Gdskm Nb`jksk`l E`t`rokldsk
Obe`mY Y Vqudr`
Dehust`e Y
Vqudr`
Vte. @rrbr bj
tg` @stkodt`
Eurikl-
Qdtsbl
4 .6;0d .40: .3:3 9.667:9 9.950
I`redsdrndl tdi`m t`rs`iut ek dtds, ekn`tdguk lkmdk Y Vqudr` dtdu nb`jksk`l
e`t`rokldsk edrk obe`m r`ar`sk dedmdg s`i`sdr 3,40:. Klk i`rdrtk idgwd s`i`sdr 40,:%
vdrkdsk jdntbr klt`rldm, edl `nst`rldm odopu o`lh`mdsndl jdntbr ydla o`op`ladrugk
nkl`rhd p`adwdk t`rgdedp p`mdydldl odsydrdndt ek PSU.Susn`sods N`fdodtdl Plt`r
Kw`s, s`edlandl sksdlyd 75,5% ekp`ladrugk bm`g jdntbr ‖ jdntbr mdkl.
0.9.5. Phk Vkalkjkndlsk Vkoumtdl (Phk Vtdtkstkn J)
Udi`m 0.:. Gdskm Phk Vkoumtdl
Obe`m Vuo bj Vqudr`s Ej O`dl Vqudr` J Vka.
4 Y`ar`sskbl 06.060 : 7.;99 4.:64 .401d
Y`skeudm 97;.7:0 06 0.5:;
Ubtdm 656.533 0;
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 49
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
I`redsdrndl tdi`m ek dtds ekn`tdguk lkmdk j-gktula dedmdg s`i`sdr 4,:64,
s`edlandl lkmdk j-tdi`m s`i`sdr 9.910.Ndr`ld j-gktula ( 4,:64) = j-tdi`m (9,910) odnd
Gb ekt`rkod. Ekeunula e`ladl lkmdk skalkjkndsk s`i`sdr 3, 401 < 3,30 odnd Gb
ekt`rkod.Klk o`lydtdndl jdntbr klt`rldm edl `nst`rldm tkedn ded p`ladrug s`fdrd
skoumtdl t`rgdedp p`mdydldl ek pusn`sods.
0.9.0. Phk Vtdtkstkn t
Udi`m 0.1. Gdskm Phk Vtdtkstkn t
Obe`m
Plstdledrekz`e Fb`jjkfk`lts
I Vte. @rrbr
4 (Fblstdlt) ;.694 5.656
Vdrdld & Srdsdrdld -.367 .463
VEO .947 .457
Nbbrekldsk Dltdr Plkt .500 .944
S`laauld Hdsd -.3;4 .379N`m`landpdl Deoklkstrdsk .315 .466
Nbbrekldsk Dltdr Klstdlsk -.45; .417
Edrk tdi`m t`rs`iut ek dtds, edpdt ekn`tdguk pumd ruous r`ar`sklyd s`idadk
i`rknut8
Klt`rpr`tdsk edrk r`ar`sk ekdtds dedmdg s`idadk i`rknut 84. Nblstdltd (δ)
Klk i`rdrtk hknd s`oud vdrkdi`m i`ids o`okmknk lkmdk lbm (3) odnd lkmdk vdrkdi`m
t`rkndt (p`mdydldl odsydrdndt ) s`i`sdr ;,694.
9.
Vdrdld & prdsdrdld (W4) t`rgdedp p`mdydldl (y)
Lkmdk nb`jksk`l sdrdld & prdsdrdld s`i`sdr 3,367 edl i`rtdled l`adtkv`, klk
o`lulhunndl furr`lt rdtkb o`opulydk guiuladl ydla i`rmdwdldl drdg e`ladl
r`sknb skst`odtks. Gdm klk o`ladleula drtk idgwd s`tkdp n`ldkndl furr`lt rdtkb sdtu
sdtudl odnd vdrkdi`m p`mdydldl odsydrdndt (y) dndl turul s`i`sdr 3,367 e`ladl
dsuosk idgwd vdrkdi`m i`ids ydla mdkl edrk obe`m r`ar`sk dedmdg t`tdp.
6. Vuoi`r edyd odsydrdndt (W9) t`rgdedp p`mdydldl (y)
Lkmdk nb`jksk`l furr`lt rdtkb ultun vdrkdi`m W9 s`i`sdr 3.947. Gdskm klk o`ladleuladrtk idgwd s`tkdp n`ldkndl VEO sdtu sdtudl odnd vdrkdi`m y dndl ldkn s`i`sdr
3,947 e`ladl dsuosk idgwd vdrkdi`m i`ids ydla mdkl edrk obe`m r`ar`sk dedmdg
t`tdp.
5. Nbbrekldsk dltdr ulkt (W6) t`rgdedp p`mdydldl (y)
Lkmdk nb`jksk`l nbbrekldsk dltdr ulkt ultun vdrkdi`m (W6) s`i`sdr 3,500 gdm klk
o`ladleula drtk idgwd s`tkdp n`ldkndl vdrkdi`m (W6) nbbrekldsk dltdr ulkt sdtu
sdtudl odnd vdrkdi`m p`mdydldl (y) dndl ldkn s`i`sdr 3,500 e`ladl dsuosk idgwd
vdrkdi`m i`ids ydla mdkl edrk obe`m r`ar`sk dedmdg t`tdp.
0.
S`laauld hdsd (W5) t`rgdedp p`mdydldl (y)
[? ;,694 ‖ 3,367W4 + 3,947W9 +3,500W6 ‖ 3,3;4W5 + 3,315W0 ‖ 3,45;W:
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 46
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
Lkmdk nb`jksk`l p`laauld hdsd s`i`sdr 3,3;4 edl i`rtdled l`adtkv`, klk
o`lulhunndl furr`lt rdtkb o`opulydk guiuladl ydla i`rmdwdldl drdg e`ladl
r`sknb skst`odtks. Gdm klk o`ladleula drtk idgwd s`tkdp n`ldkndl furr`lt rdtkb sdtu
sdtudl odnd vdrkdi`m p`mdydldl odsydrdndt (y) dndl turul s`i`sdr 3,3;4 e`ladl
dsuosk idgwd vdrkdi`m i`ids ydla mdkl edrk obe`m r`ar`sk dedmdg t`tdp.:. N`m`landpdl deoklkstrdsk (W0) t`rgdedp p`mdydldl (y)
Lkmdk nb`jksk`l n`m`landpdl deoklkstrdsk ultun vdrkdi`m (W0) s`i`sdr 3,315 gdm klk
o`ladleula drtk idgwd s`tkdp n`ldkndl vdrkdi`m (W0) n`m`landpdl deoklkstrdsk
sdtu sdtudl odnd vdrkdi`m p`mdydldl (y) dndl ldkn s`i`sdr 3,310 e`ladl dsuosk
idgwd vdrkdi`m i`ids ydla mdkl edrk obe`m r`ar`sk dedmdg t`tdp.
1.
Nbbrekldsk dltdr klstdlsk (W:) t`rgdedp p`mdydldl (y)
Lkmdk nb`jksk`l nbbrekldsk dltdr ulkt s`i`sdr 3,45; edl i`rtdled l`adtkv`, klk
o`lulhunndl furr`lt rdtkb o`opulydk guiuladl ydla i`rmdwdldl drdg e`ladl
r`sknb skst`odtks. Gdm klk o`ladleula drtk idgwd s`tkdp n`ldkndl furr`lt rdtkb sdtu
sdtudl odnd vdrkdi`m p`mdydldl odsydrdndt (y) dndl turul s`i`sdr 3,45; e`ladl
dsuosk idgwd vdrkdi`m i`ids ydla mdkl edrk obe`m r`ar`sk dedmdg t`tdp.
ZK. N@VKOSPMDL EDL VDYDL
:.4. N`skopumdl4.
Jdntbr klt`rldm edl `nst`rldm tkedn ded p`ladrug s`fdrd skoumtdl t`rgdedp
p`mdydldl ek PSU.Susn`sods N`fdodtdl Plt`r Kw`s.
9. Jdntbr ydla pdmkla ebokldl i`rp`ladrug t`rgdedp p`mdydldl ek PSU.Susn`sods
N`fdodtdl Plt`r Kw`s dedmdg jdntbr klt`rldm i`rupd nbbrekldsk dltdr ulkt.Edl
jdntbr Klt`rldm ( Vdrdld prdsdrdld,VEO, edl Nbbrekldsk dltdr ulkt ) edl `nst`rldm
(S`laauld hdsd, N`m`landpdl deoklkstrdsk, Nbbrekldsk Dltdr klstdlsk) gdlyd
o`op`ladrugk jdntbr p`mdydldl odsydrdndt ek PSU. Susn`sods N`fdodtdl Plt`r
Kw`s Ndiupdt`l Vuoidwd s`i`sdr 40,:%, s`edlandl sksdlyd s`i`sdr 75,5%
ekp`ladrugk bm`g jdntbr mdkl.
:.9. Vdrdl4. S`lklandtdl outu Vuoi`r Edyd Odluskd i`rupd p`oi`ndmdl/p`mdtkgdl n`rhd, edl
p`oi`rkdl `eundsk s`fdrd nbltklyu n`pded odsydrdndt t`ltdla h`lks p`mdydldl
ydla t`rs`ekd ek Susn`sods. V`gklaad odsydrdndt edpdt o`laauldndl jdskmktds
n`s`gdtdl (Susn`sods) s`fdrd bptkodm.
9. S`lklandtdl p`ladeddl dtdu p`o`mkgdrddl sdrdld prdsdrdld ek PSU.Susn`sods
auld o`op`rouedg edl o`op`rf`pdt p`mdydldl n`pded odsydrdndt.
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 45
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
EDJUDY SPVUDND
Dlwdr S. Odlanul`adrd, Srdiu, 9331. Odldh`o`l Vuoi`r Edyd Odluskd S`rusdgddl.
SU. Y`pnd Dektdod, Idleula.
Ewkydltb, Daus. Enn. 9339. Y`jbrodsk Ikrbnrdsk Ek Klebl`skd. Susdt Vtuey
N`p`leueundl edl N`ikhdndl PAO., [baydndrtd.
Agbzdmk, G. Kodo. 9331. Odldh`o`l Y`sknb S`ridlndl. ISPLEKS, V`odrdla.
G.D.V Ob`lkr. 4;;9. Odldh`o`l S`mdydldl Pouo ek Klebl`skd. Iuok Dnsdrd,
Hdndrtd.
H.S.A Vkdlkpdr. 4;;;. Odldh`o`l S`mdydldl Suimkn . MDL, Hdndrtd.
Nuobrbtbob. 4;;:. @tknd Deoklkstrdsk L`adrd. Ydhdwdmk Sr`ss, Hdndrtd.
Odrekdsob. 933;. Dnultdlsk V`ntbr Suimkn8 @eksk n` KZ. S`l`rikt Dlek, [baydndrtd.
Ldsufgd, Fgdkzk 9335. Y`jbrodsk Deoklkstrdsk Suimkn . SU. Ardskleb, Hdndrtd.
Lursdmdo, 9334. S`le`ndtdl Srdntks O`tbebmbak Yks`t N`p`rdwdtdl. SU. Ygkl`nd
Fkptd, Hdndrtd.
Lursdmdo. 9336. Nbls`p S`l`rdpdl O`tbebmbak S`l`mktkdl Kmou N`p`rdwdtdl
S`ebodl Vnrkpsk edl Klstruo`l S`l`mktkdl. Vdm`oid, Hdndrtd.
Vuakyblb. 9335. O`tbe` S`l`mktkdl Deoklkstrdsk Ekm`landpk E`ladl O`tbe` Y & E.
FZ Dmjdi`tg, Idleula.
Qdskstkblb, Vdeu. 4;;9. Bptkodmksdsk S`rdl S`o`rkltdg Edl Julask N`fdodtdl Edmdo Ydland O`lklandtndl S`mdydldl N`pded Odsydrdndt . Idleula
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 40
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
S@LADYPG OBEDM N@YHD U@YGDEDS S@YBM@GDL VKVD GDVKM
PVDGD NBS@YDVK ”UKP IDYP‟ NDIPSDU@L VPOIDQD
UDGPL 9344-9349
Bm`g8@mmy Ndro`mk
DIVUYDN
Nbp`rdsk ”Uku Idru‟ s`mdod klk t`mdg o`mdnundl i`i`rdpd usdgd nbo`rskm edmdo
rdland o`ledpdtndl mdid dtdu VGP ydla odnskodm, ekdltdrdlyd dedmdg ulkt skopdl
pklhdo edl usdgd p`rtbnbdl. Edrk usdgd t`rs`iut ekgdrdpndl edpdt o`oi`rkndl
nbltrkiusk ydla i`sdr t`rgdedp p`lfdpdkdl tuhudl nbp`rdsk, tdpk pded n`lydtddllyd
Nbp`rdsk ”Uku Idru‟ o`ladmdok n`ldkndl edl p`luruldl edmdo o`op`rbm`g VGP.
S`oidlauldl dtdu p`la`oidladl nbp`rdsk tkedn t`rm`pds edrk t`rs`ekdlyd obedmn`rhd ydla funup, dadr bp`rdskbldm usdgdlyd edpdt i`rhdmdl mdlfdr. Obedm edl sdrdld
usdgd o`rupdndl dsp`n-dsp`n ydla sdladt p`ltkla idak p`la`oidladl nbp`rdsk.
I`redsdrndl urdkdl t`rs`iut, tuhudl p`l`mktkdl klk ydktu ultun o`lauhk edl
o`ladldmksks p`ladrug Obedm N`rhd U`rgdedp S`rbm`gdl Vksd Gdskm Psdgd (VGP)
Nbp`rdsk ”Uku Idru‟. Edtd ydla ekdoikm edmdo p`l`mktkdl klk dedmdg edtd n`udladl
edrk mdpbrdl n`udladl YDU Nbp`rdsk ”Uku Idru‟ Ndiupdt`l Vuoidwd Udgul 9344-
9349, e`ladl vdrkdi`m i`ids ydktu obedm n`rhd (W), edl vdrkdi`m t`rkndt ydktu sksd gdskm
usdgd ([). H`lks p`l`mktkdl klk dedmdg p`l`m`tkdl dssbskdtkj e`ladl p`le`ndtdl dldmksd
nudltktdtkj. I`redsdrndl ruousdl odsdmdg, tuhudl edl gkpbt`sks p`l`mktkdl, dmdt
dldmksks ydla ekauldndl dedmdg dldmksks Y`ar`sk Mkl`dr V`e`rgdld. I`redsdrndl
n`skopumdl, gdskm dldmksks o`lulhunndl idgwd Zdrkdi`m Obedm N`rhd o`oi`rkndl
p`ladrug pbsktkj pded tdrdj n`p`rfdyddl 0% t`rgdedp p`rbm`gdl VGP edl s`gklaad
gkpbt`sks ydla ekdhundl edpdt ekt`rkod.
Ndtd Nulfk 8O bedm n`rhd edl Vksd Gdskm Psdgd
K. S@LEDGPMPDL
4.4. Mdtdr I`mdndlaS`r`nblbokdl ambidm sddt klk ek rdsdndl sdladt o`rbsbt tdhdo, s`gklaad
o`ladnkidtndl nbleksk p`r`nblbokdl ek s`tkdp l`adrd o`lhdek tkedn stdikm, t`rutdod
pded l`adrd-l`adrd i`rn`oidla. Dadr t`tdp odopu i`rtdgdl pded sktudsk s`p`rtk klk,odnd ek p`rmundl usdgd ydla nudt edrk p`o`rkltdg ultun o`op`ridknk p`r`nblbokdl
l`adrdlyd e`ok o`lfdpdk n`s`hdgt`rddl rdnydt. S`sdtlyd p`rn`oidladl p`r`nblbokdl
ambidm, ek gdrdpndl dadr l`adrd-l`adrd i`rn`oidla edpdt e`ladl f`pdt o`ly`sudkndl
ekrk e`ladl n`deddl ydla t`rhdek s`gklaad tkedn o`ladmdok n`t`rtklaadmdl bm`g l`adrd
ydla mdkllyd. L`adrd Klebl`skd i`muo odopu o`ly`koidlandl gdm t`rs`iut s`gklaad
p`r`nblbokdllyd pul i`muo o`lulhunndl gdskm ydla o`oudsndl. Mdlandg ydla ek
mdnundl bm`g p`o`rkltdg e`ladl o`okltd idltudl obedm edrk pkgdn dskla, edl o`lhudm
ds`t l`adrd e`ladl dmdsdl o`op`ridknk p`r`nblbokdl ldskbldm pul i`muo odopu
o`lagdskmndl n`deddl ydla m`ikg idkn. Gdm klk edpdt t`rmkgdt e`ladl idlydnlyd
p`rusdgdl-p`rusdgddl ydla ek mknukedsk t`rutdod p`rusdgddl p`ridlndl. Idlydn edrk
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8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
21/65
Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 41
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
p`oikdyddl bp`rdskbldm usdgd nbp`rdsk, s`gklaad nbp`rdsk sumkt ultun o`lfdpdk sksd
gdskm usdgd (VGP) ydla ektdra`tndl.
Nbp`rdsk ”Uku Idru‟ t`ri`ltun s`hdn tdgul 4;1;, pded tdgul 9344 nbp`rdsk klk
i`rdlaabtdndl 91 dlaabtd, s`edlandl tdgul 9349 i`rdlaabtdndl 97 blaabtd. Nbp`rdsk
”Uku Idru‟ klk t`mdg o`ladmdok n`odhudl, e`ladl i`ridadk i`ltun usdgd s`rtd idltudl p`o`rkltdg s`p`rtk idltudl edld DSIE. Dedpul suoi`r obedm nbp`rdsk ”Uku Idru‟ klk
t`rekrk edrk, obedm dlaabtd s`p`rtk skopdldl pbnbn, skopdldl wdhki edl skopdldl edld
tbnb. H`lks usdgd nbp`rdsk t`rekrk edrk skopdl pklhdo edl usdgd p`rtbnbdl. Dedpul
p`rn`oidladl p`robedmdl eud tdgul t`rdngkr e`ladl i`sdr obedm s`lekrk ydktu tdgul
9349 s`i`sdr Yp.475.37:.396,0;,- o`lklandt edrk tdgul 9344 s`i`sdr
Yp.4:6.356.340,35,- o`lklandt s`i`sdr Yp.94.356.337,00,- (49,;4%). V`o`ltdrd obedm
mudr pded tdgul 9349 s`i`sdr Yp.15.933.005,3;,- o`lklandt edrk tdgul 9344 s`i`sdr
Yp.:0.959.596,4;,- o`lklandt s`i`sdr Yp.7.;07.463,;3,- (46,16%). Dedpul o`tbe`
p`oidakdl VGP nbp`rdsk ”Uku Idru‟ ydktu i`redsdrndl dtds i`sdrlyd hdsd skopdldl
dlaabtd (93%), hdsd usdgd (93%), edld p`laurus (0%), edld ndrydwdl (0%), edld
p`lekekndl 0(%), edld sbfkdm (9.0%), edld p`oidlauldl n`rhd (9.0%) s`rtd fdedladlnbp`rdsk (53%) .
I`redsdrndl gdm t`rs`iut, odnd o`lebrbla p`lumks ultun o`mdnundl p`l`mktkdl
o`la`ldk‟ S`ladrug Obedm N`rhd U`rgdedp S`rbm`gdl VGP Nbp`rdsk ”Uku Idru‟ Sded
Eklds Nbp`rdsk S`rkleustrkdl Edl S`redadladl (Eksnbp`rkleda) Ndiupdt`l
Vuoidwd”. Gdskm dngkr edrk p`l`mktkdl klk ekgdrdpndl iksd ekauldndl s`idadk idgdl
ruhundl odupul kljbrodsk idak p`rn`oidladl nbp`rdsk ekodsd ydla dndl edtdla.
4.9. Uuhudl S`l`mktkdlUuhudl p`l`mktkdl klk dedmdg ultun o`la`tdguk S`ladrug Obedm N`rhd U`rgdedp
S`rbm`gdl VGP Nbp`rdsk ”Uku Idru‟ Sded Eklds Nbp`rdsk S`rkleustrkdl Edl
S`redadladl (Eksnbp`rkleda) Ndiupdt`l Vuoidwd.
KK. UKLHDPDL SPVUDND
9.4. S`l`mktkdl s`i`muolydS`l`mktkdl-p`l`mktkdl i`rknut o`okmknk p`ri`eddl edl p`rsdoddl e`ladl
p`l`mktkdl ydla s`ndrdla ydktu Lbvk Vurydlklaruo 9331 o`mdnundl p`l`mktkdl
o`la`ldk S`ladrug Obedm V`lekrk U`rgdedp S`rbm`gdl Vksd Gdskm Psdgd (VGP) Sded
NSYK ek Nbtd V`odrdla. Uuhudl edrk p`l`mktkdl klk dedmdg8 (4) Pltun o`la`tdguk
p`ladrug obedm s`lekrk t`rgdedp p`rbm`gdl Vksd Gdskm Psdgd pded NSYK ek Nbtd
V`odrdla, (9) Pltun o`la`tdguk s`i`rdpd i`sdr p`ladrug obedm s`lekrk t`rgdedp
p`rbm`gdl Vksd Gdskm Psdgd (VGP) pded NSYK ek Nbtd V`odrdla. Sbpumdsk edmdo p`l`mktkdl klk dedmdg NSYK ydla o`lhdek dlaabtd NSYK edl o`lauopumndl mdpbrdl
p`rtdlaaulahdwdidl tdgul 9330 s`idlydn 63 NSYK.Zdrkdi`m p`l`mktkdl ded eud ydktu
vdrkdi`m i`ids edl vdrkdi`m t`rkndt. V`idadk vdrkdi`m i`ids edmdo p`l`mktkdl klk dedmdg
obedm s`lekrk (W), s`edlandl ultun vdrkdi`m t`rkndt dedmdg S`rbm`gdl Vksd Gdskm Psdgd
(VGP). O`tbe` p`lauopumdl edtd ydla ekauldndl dedmdg o`tbe` ebnuo`ltdsk.
Ydlfdladl dldmksks edtd ydla ekmdnundl dedmdg dldmksks r`ar`sk mklk`r s`e`rgdld, dldmksks
nb`jksk`l nbr`mdsk edl nb`jksk`l nbr`mdsk e`t`rokldsk. Dedpul gdskm ydla ekp`rbm`g edrk
p`l`mktkdl klk dedmdg ded p`ladrug obedm s`lekrk (W) t`rgdedp p`rbm`gdl Vksd Gdskm
Psdgd ([) pded NSYK ek Nbtd V`odrdla edl p`ladruglyd s`i`sdr 04,0%, ydla i`rdrtk
idgwd s`odnkl ldkn huomdg obedm s`lekrk odnd p`rbm`gdl Vksd Gdskm Psdgd (VGP)
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 47
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
dndl s`odnkl o`lklandt, s`idmknlyd hknd huomdg obedm s`lekrk s`odnkl turul odnd
p`rbm`gdl Vksd Gdskm Psdgd huad dndl knut o`lurul.
E`wk dtk qbtum hdldg (9330) o`mdnundl p`l`mktkdl ydla i`rhueum8 ”S`ladrug
pdrtkskpdsk dlaabtd edmdo p`robedmdl t`rgdedp sksd gdskm usdgd‟ (stuek ndsus pded NSYK
s`tkd ndwdl n`fdodtdl sbeblagkmkr ndiupdt`l tdsknodmdyd). Uuhudl p`l`mktkdl klk ultuno`la`tdguk idadkodld p`ladrug pdrtkskpdsk dlaabtd edmdo p`robedmdl t`rgdedp sksd
gdskm usdgd. Edmdo p`l`mktkdl klk p`lumks o`laauldndl o`tbe` e`snrkptkj dldmksks
e`ladl p`le`ndtdl nudltktdtkj. S`lauopumdl edtd ekmdnundl o`mdmuk p`l`mktkdl
mdpdladl edl n`pustdnddl. Ydlfdladl dldmksks edtd ydla ekmdnundl dedmdg dldmksks
r`ar`sk mklk`r s`e`rgdld, dldmksks nb`jksk`l nbr`mdsk edl nb`jksk`l nbr`mdsk e`t`rokldsk.
Gdskm p`l`mktkdl o`lulhundl idgwd p`lauhkdl pded pdrtkskpdsk dlaabtd edmdo
p`robedmdl ekp`rbm`g idgwd lkmdk skalkjkndl t (p) m`ikg i`sdr edrkpded tdrdj skalkjkndl
ydla ekn`g`lednk s`i`sdr 3.30, e`ladl lkmdk Vka 3,333 = δ (3.30). Gdm klk i`rdrtk idgwd
pdrtkskpdsk dlaabtd edmdo p`robedmdl i`rp`ladrug skalkjkndl t`rgdedp sksd gdskm usdgd
(VGP) pded NSYK s`tkd ndwdl. E`ladl e`oknkdl, gkpbt`sks ydla o`lydtdndl idgwd
U`redpdt p`ladrug pbsktkj pdrtkskpdsk dlaabtd edmdo p`robedmdl t`rgdedp sksd gdskmusdgd (Gd) ekt`rkod.
Dumkydg rdgodwdtk (9344) o`mdnundl p`l`mktkdl o`la`ldk ” S`ladrug obedm
n`rhd t`rgdedp p`lklandtdl sksd gdskm usdgd (VGP) pded NSYK Ldlaarb` Df`g
Edrussdmdo‟. Uuhudl p`l`mktkdl ydktu o`la`tdguk s`i`rdpd i`sdr p`ladrug obedm n`rhd
t`rgdedp p`lklandtdl VGP pded NSYK Ldlaarb` Df`g Edrussdmdo. Zdrkdi`m ydla
ekauldndl edmdo p`l`mktkdl klk ydktu obedm n`rhd s`idadk vdrkdi`m i`ids (W), s`edlandl
sksd gdskm usdgd s`idadk vdrkdi`m t`rkndt([). Edmdo p`l`mktkdl klk p`lumks o`laauldndl
o`tbe` p`l`mktkdl dssbskdtkj, dldmksks e`ladl p`le`ndtdl nudltktdtkj. Ydlfdladl dldmksks
edtd ydla ekmdnundl dedmdg dldmksks r`ar`sk mklk`r s`e`rgdld, dldmksks nb`jksk`l nbr`mdsk
edl nb`jksk`l nbr`mdsk e`t`rokldsk. Gdskm p`l`mktkdl o`lulhundl idgwd obedm n`rhd
i`rp`ladrug t`rgdedp p`rbm`gdl sksd gdskm usdgd s`i`sdr :3,11 %.
9.9. Mdledsdl U`brk
9.9.4. Srklskp-Srklskp S`oidakdl VGP Nbp`rdskDadr t`rf`okl dzds n`dekmdl, e`obnrdsk, trdlspdrdlsk, edl s`sudk e`ladl
prklskp-prklskp nbp`rdsk, odnd p`rmu ekp`rgdtkndl prklskp-prklskp p`oidakdl VGP
s`idadk i`rknut8 VGP ydla ekidak dedmdg ydla i`rsuoi`r edrk dlaabtd.
Sded gdn`ndtlyd VGP ydla ekidak pded dlaabtd dedmdg ydla i`rsuoi`r edrk dlaabtd
s`lekrk. V`edlandl VGP ydla iundl i`rdsdm edrk gdskm trdlsdnsk e`ladl dlaabtd pded
edsdrlyd tkedn ekidak n`pded dlaabtd, o`mdklndl ekhdekndl s`idadk fdedladl nbp`rdsk.
Edmdo ndsus nbp`rdsk t`rt`ltu, ikmd VGP ydla i`rsuoi`r edrk lbl dlaabtd funup i`sdr,odnd rdpdt dlaabtd edpdt o`l`tdpndl ultun ekidak s`fdrd o`rdtd s`pdlhdla tkedn
o`oi`idlk mknukektds nbp`rdsk. Sded Nbp`rdsk ydla p`la`mbmddl p`oiunudllyd suedg
idkn, ikdsdlyd t`redpdt p`oksdgdl suoi`r VGP ydla i`rdsdm edrk dlaabtd e`ladl ydla
i`rdsdm edrk lbl dlaabtd. Bm`g s`idi ktu, mdlandg p`rtdod edmdo p`oidakdl VGP
dedmdg o`okmdgndl ydla i`rsuoi`r edrk gdskm trdlsdnsk usdgd e`ladl dlaabtd edl ydla
i`rsuoi`r edrk lbl dlaabtd.
9.9.9. S`la`rtkdl Obedm n`rhdQ`stbl edl Fbp`mdle (4;;1> 940), obedm n`rhd dedmdg o`rupdndl klv`stdsk
p`rusdgddl edmdo i`ltun udla tuldk, surdt i`rgdrad, pkutdla edl p`rs`ekddl eknurdlak
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23/65
Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 4;
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
n`wdhkidl mdlfdr ydla ekauldndl ultun o`oikdydk dntkvd mdlfdr. V`edlandl edmdo
t`brk nbp`rdsk ydla ekn`oundndl bm`g Lklkn Qkekydltk (4;;:8449), obedm n`rhd dedmdg
huomdg n`s`murugdl dntkvd mdlfdr, t`rutdod t`rekrk dtds nds-idln, pkutdla edl p`rs`ekddl
idrdla-idrdla, s`o`ltdrd o`lurut Drkjkl sktkb edl Gdmbobdl tdoid (9334879), obedm
n`rhd dedmdg s`huomdg udla ydla t`rtdldo edmdo dntkvd mdlfdr nbp`rdsk dtdu ydlaekp`rauldndl ultun o`oikdydk bp`rdskbldm hdland p`le`n nbp`rdsk. Dadr nbp`rdsk
ekndtdndl s`idadk sudtu idedl usdgd edpdt i`rhdmdl e`ladl idkn odnd ekp`rmundl
p`oikdyddl edl pdrd p`laurus nbp`rdsk edmdo o`la`mbmdg usdgdlyd, p`rmu
o`op`rtkoidlandl edrk odld o`ledpdtndl obedm dtdu edld ultun o`oikdydk usdgd
edl idadkodld fdrd o`laauldndl obedm dtdu edld ultun ikdyd prbeunsk. Pledla-
Pledla Lb.90/4;;9 t`ltdla p`rnbp`rdskdl o`ladtur t`ltdla obedm nbp`rdsk edmdo
pdsdm 54 edl 59. Ek edmdo pdsdm 54 eks`iutndl obedm nbp`rdsk t`rekrk edrk obedm s`lekrk
edl obedm pklhdodl. V`edlandl edmdo pdsdm 59 eks`iutndl 8 s`mdkl obedm s`idadk
odnsue pded pdsdm 54, nbp`rdsk edpdt pumd o`mdnundl p`oupundl obedm ydla i`rdsdm
edrk obedm p`ly`rtddl. V`gklaad edrk urdkdl ekdtds edpdt ektdrkn n`skopumdl, idgwd
obedm dedmdg sudtu n`ndyddl ydla ekokmknk, edl ekp`rauldndl edmdo prbs`s prbeunskultun o`lagdskmndl sudtu idrdla/hdsd, auld o`ledpdtndl n`ultuladl.
O`lurut Odrtblb (93308 19) tuhudl Obedm N`rhd dedmdg o`la`mbmd dntkvd mdlfdr
edl gutdla mdlfdr s`gklaad ekp`rbm`g obedm n`rhd l`ttb ydla mdydn edl o`lhdokl
tklandt mknukektds p`rusdgddl. E`ladl e`oknkdl edpdt ekn`oundndl idgwd p`rgdtkdl
utdod edmdo odldh`o`l obedm n`rhd dedmdg pded odldh`o`l dntkvd mdlfdr p`rusdgddl,
ydktu nds, pkutdla edl p`rs`ekddl, s`rtd p`ledlddl (t`rutdod n`wdhkidl mdlfdr dtdu
hdland p`le`n) ydla ekp`rmundl ultun o`leunula dntkvd mdlfdr.
Ded i`i`rdpd nbls`p o`la`ldk p`la`rtkdl obedm n`rhd o`lurut Ykydltb (4;;18
01)8
d. Nbls`p Obedm N`rhd Nbtbr
O`lurut nbls`p klk, ydla ekodnsue obedm n`rhd dedmdg o`lfdnup n`s`murugdl edrk
dntkvd mdlfdr. Obedm n`rhd edmdo p`la`rtkdl klk s`rkla eks`iut obedm n`rhd irutb
( arbss wbrnkla fdpktdm ).
i. Nbls`p Obedm N`rhd I`rskg
O`lurut nbls`p klk, dedmdg s`idakdl edrk dntkvd mdlfdr ydla i`ldr-i`ldr edpdt
ekauldndl ultun o`oikdydk bp`rdsklyd p`rusdgddl tdlpd o`laadlaau mknukektdslyd,
ydktu ydla o`rupdndl n`m`ikgdl dntkvd mdlfdr ek dtds gutdla mdlfdrlyd. Obedm n`rhd
edmdo p`la`rtkdl klk s`rkla eks`iut obedm n`rhd l`ttb (l`ttb wbrnkla fdpktdm ).
f. Nbls`p Julaskbldm
S`la`rtkdl obedm n`rhd o`lurut nbls`p klk dedmdg edld ydla ekauldndl s`mdod
p`rkbe` dffbultkla ydla ekodnsuendl ultun o`lagdskmndl furr`lt klfbo` (s`idakdlmdwdl edrk jutur` klfbo`) ydla s`sudk e`ladl odnsue utdod ekekrkndllyd
p`rusdgddl t`rs`iut.
9.9.6. Vksd Gdskm Psdgd Nbp`rdsk o`opulydk tuhudl utdod edmdo o`mdnsdldndl edl o`la`oidlandl
usdgdlyd dedmdg i`rbrk`ltdsk n`pded p`mdydldl t`rgdedp dlaabtdlyd (s`rvkf` brk`lt`e)
edl iundl i`rbrk`ltdsk n`pded p`rbm`gdl mdid ( prbjkt brk`lt`e ), ldoul nbp`rdsk t`tdp
o`lag`lednk dedlyd VGP. Uklaak r`ledglyd tklandt p`rbm`gdl VGP edpdt ekmkgdt edrk
i`rdpd i`sdr suoi`r ydla ekauldndl dtdu ikdyd ydla ekn`mudrndl (Klerkyb,4;;5869).
Ded i`i`rdpd p`la`rtkdl o`la`ldk VGP, dltdrd mdkl 8
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Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
VGP o`lurut Pledla-uledla Y`puimkn Klebl`skd Lb.90 tdgul 4;;9 t`ltdla
S`rnbp`rdskdl pdsdm 50 dydt (4) ydktu8 ”Vksd Gdskm Psdgd (VGP) nbp`rdsk o`rupdndl
p`ledpdtdl ydla ekp`rbm`g edmdo sdtu tdgul iunu eknurdlak e`ladl ikdyd-ikdyd
p`lyusutdl edl n`wdhkidl mdkllyd ydla t`rodsun pdhdn edmdo tdgul ydla
i`rsdlanutdl‟.
9.9.5. S`ladrug Obedm N`rhd U`rgdedp Vksd Gdskm Psdgd
Nbp`rdsk edmdo o`lhdmdlndl usdgd s`gdrk-gdrk, nbp`rdsk tkedn t`rm`pds edrk
obedm n`rhd. S`laaulddl obedm n`rhd dndl i`rp`ladrug t`rgdedp p`ledpdtdl edl ikdyd.
Dpdikmd obedm n`rhd ekauldndl s`fdrd `jksk`l odnd dndl o`lagdskmndl p`ledpdtdl
ydla m`ikg i`sdr ekidleklandl ikdyd ydla ekn`mudrndllyd, i`sdrlyd p`ledpdtdl edl
ikdyd klk dndl o`op`ladrugk p`rbm`gdl mdid ydla ekedmdo nbp`rdsk mdid ktu s`lekrk
ekldodndl sksd gdskm usdgd (VGP) edl i`sdrlyd mdid nbp`rdsk dtdu VGP dndl
o`op`ladrugk i`sdrlyd odljddt tkedn mdlasula ydla dndl ekt`rkod dlaabtd.
9.9.0.
S`oidakdl Vksd Gdskm Psdgd (VGP)O`lurut Vktkb edl Udoid (93348 7;), ”dfudl edsdr ultun o`oidak VGP dedmdg
prklskp- prklskp edsdr nbp`rdsk‟ ydla o`ly`iutndl idgwd p`oidakdl VGP ek mdnundl
s`fdrd dekm edl s`idlekla e`ladl i`sdrlyd hdsd usdgd odskla-odskla
dlaabtd‟.I`redsdrndl p`lh`mdsdl t`rs`iut odnd p`oidakdl VGP i`redsdrndl n`pded 8
d. VGP dtds Hdsd Obedm
S`oidakdl klk huad s`ndmkaus o`lf`roklndl dlaabtd s`idadk p`okmmkn dtdupul
klv`stbr, ndr`ld hdsd dtds obedmlyd (skopdldl) t`tdp ekt`rkod edrk nbp`rdsklyd
s`pdlhdla nbp`rdsk t`rs`iut o`lagdskmndl VGP pded tdgul iunu ydla i`rsdlanutdl.
i.
VGP dtds Hdsd Psdgd
Hdsd klk o`l`adsndl idgwd dlaabtd nbp`rdsk s`mdkl p`okmkn huad s`idadk p`odndk
dtdu p`mdlaadl.
9.9.:. S`rgktuladl Vksd Gdskm Psdgd Nbp`rdsk S`ledpdtdl nbp`rdsk ydla tkded mdkl dedmdg p`l`rkoddl nbp`rdsk dtdsnbltrkiusk
dlaabtd nbp`rdsk idak p`la`mudrdl ikdyd-ikdyd bp`rdskbldm nbp`rdsk, ekp`rauldndl bm`g
nbp`rdsk ultun o`oidydr s`admd p`la`mudrdl nbp`rdsk edmdo rdland o`outdr rbed
bradlksdsk nbp`rdsk dadr odopu o`lfdpdk tuhudllyd. Uuads p`laurus dedmdg
o`laauldndl p`ledpdtdl nbp`rdsk t`rs`iut s``jksk`l oulankl e`ladl gdskm ydla
bptkodm. S`rgktuladl dngkr tdgul ydla o`laadoidrndl p`l`rkoddl p`ledpdtdl
nbp`rdsk edl dmbndsk p`laaulddllyd ultun ikdyd-ikdyd nbp`rdsk i`redsdrndl pdsdm 50
dydt (4) PP Lb. 90/4;;9 edpdt ekruousndl s`idadk i`rknut 8
Vksd Gdskm Psdgd ? S`ledpdtdl ‖ (Ikdyd + S`lyusutdl + N`wdhkidl mdkl + Sdhdn)
Ndr`ld nbopbl`l-nbopbl`l ydla i`rded ek edmdo tdled nurula s`muruglyd
edpdt ekndtdabrkndl s`idadk ikdyd, odnd ruousdl ekdtds edpdt eks`e`rgdldndl o`lhdek 8
VGP ? UY ‖ UF
N`t`rdladl 8
VGP ? Vksd gdskm usdgd
UY (tbtdm r`v`lu`) ? S`ledpdtdl tbtdm nbp`rdsk edmdo sdtu tdgul
UF (Ubtdm Fbst) ? Ikdyd tbtdm nbp`rdsk edmdo sdtu tdgul ydla sdod.
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8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 99
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
6.5. Srbs`eur Dldmksks Edtd Edmdo p`l`mktkdl klk ekauldndl dldmksks r`ar`sk s`e`rgdld ekodnsuendl ultun
o`ladldmksks dpdndg t`redpdt guiuladl dltdrd p`rbm`gdl VGP s`idadk vdrkdi`m t`rkndt
([) e`ladl obedm n`rhd s`idadk vdrkdi`m i`ids (W) .
S`rsdoddl uouolyd dedmdg8
[ ? d + i W + `
N`t`rdladl 8
[ ? S`rbm`gdl VGP
W ? Obedm n`rhd
d ? nblstdltd
i ? Nb`jksk`l r`ar`sk (lkmdk p`lklandtdl dtdupul p`luruldl)
` ? U`ro Bj @rrbr ( n`sdmdgdl p`laadlaau ), Euwk (4;;1899).
S`lauhkdl dldmksks r`ar`sk edmdo p`l`mktkdl klk o`mkputk uhk t- stdtkstkn edl
klt`rpr`tdsk nb`jksk`l e`t`rokldsk (Y 9).
KZ. GDVKM DLDMKVKV EDL S@OIDGDVDL
5.4. E`snrkpsk Edtd S`l`mktkdl
5.4. Udi`m Vuoi`r obedm usdgd NSL ”Uku Idru‟
LB PYDKDL Udgul 9349 Udgul 9344
4 Vkopdldl pbnbn 9,733,333.33 9,733,333.33
9 Vkopdldl wdhki 17,;;0,333.33 :6,0;0,333.33
6 Obedm p`ly`rtddl 733,333.33 3
5 Fdedladl nbp`rdsk 73,3:1,710.0; 11,706,7:1.35
0 Fdedladl Y`sknb/Dsurdlsk 5,0;;,590.33 9,313,590.33
: Ebldsk 4:,796,196.33 4:,796,196.33
1 VGP Udgul i`rhdmdl 4;,446,3;0.19 41,109,195.;1
HPOMDG 936,4;;,44;.64 473,1;0,153.34
Vuoi`r8 Mdpbrdl N`udladl NSL ”Uku Idru‟, 9349
I`redsdrndl tdi`m t`rs`iut idgwd suoi`r obedm usdgd NSL ”Uku Idru‟ pded
tdgul 9349 ydktu s`i`sdr Yp. 936,4;;,44;.64 s`edlandl tdgul 9344 s`i`sdr Yp.
473,1;0,153.34, ydla ek p`rbm`g edrk i`ridadk suoi`r obedm usdgd ydktu skopdldl pbnbn, Vkopdldl wdhki, Obedm p`ly`rtddl, Fdedladl nbp`rdsk , Fdedladl
Y`sknb/Dsurdlsk, Ebldsk, s`rtd VGP Udgul i`rhdmdl.
Obedm NSL Uku Idru ydla ekn`mbmdg s`mdod tdgul iunu 9349 dedmdg ourlk
i`rsuoi`r edrk obedm s`lekrk dlaabtd, s`idadk updyd p`lklandtdl p`mdydldl pded
dlaabtd. Dedpul p`rn`oidladl p`robedmdl eud tdgul t`rdngkr dedmdg s`idadk i`rknut8
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Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
Udi`m 5.9. S`rn`oidladl S`robedmdl Nbp`rdsk ”Uku Idru‟
LB PYDKDL 9349 9344
4 Obedm s`lekrk 475.37:.396,0; 4:6.356.340,35
9 Obedm Mudr 15.933.005,3; :0.959.595,4;
Vuoi`r8 mdpbrdl n`udladl NSL ”Uku Idru‟, 9349
I`redsdrndl tdi`m 0.9 o`lulhunndl idgwd p`rn`oidladl p`robedmdl nbp`rdsk
”Uku Idru‟ pded tdgul 9349 ydla t`rekrk edrk obedm s`lekrk s`i`sdr Yp. 475.37:.396,0;
edl obedm mudr s`i`sdr Yp. 15.933.005,3;. V`edlandl pded tdgul 9344, huomdg obedm
s`lekrk s`i`sdr Yp. 4:6.356.340,35 edl obedm mudr s`i`sdr Yp. :0.959.595,4;. Gdm klk
o`lulhunndl idgwd p`rn`oidladl p`robedmdl nbp`rdsk ”Uku Idru‟ pded tdgul 9349
o`lklandt edrk tdgul 9344. Obedm s`lerk s`i`sdr Yp.94.356.337,00 (49,;4%) edl
obedm mudr s`i`sdr Yp. 7.;07.463,;3 (46,16%).
5.9. Dldmksks Y`ar`sk Mklk`r V`e`rgdld
Edmdo p`l`mktkdl klk ekauldndl dldmksks r`ar`sk s`e`rgdld, ekodnsuendl ultun
o`ladldmksks dpdndg t`redpdt guiuladl dltdrd p`rbm`gdl VGP s`idadk vdrkdi`m t`rkndt
([) e`ladl obedm n`rhd s`idadk vdrkdi`m i`ids (W) . S`rsdoddl uouolyd dedmdg8
[?4.956+3,341W
Edrk gdskm `stkodsk e`ladl idltudl prbardo VSVV 3,4:, ekp`rbm`g gdskm r`ar`sk
edl lkmdk nb`jksk`l s`idadkodld t`rsdhk pded tdi`m ekidwdg klk8
Udi`m 5.6. Gdskm Mkl`dr V`e`rgdld
Obe`m
Plstdledrekz`e Fb`jjkfk`lts
Vtdledrekz`e
Fb`jjkfk`lts
U Vka.I Vte. @rrbr I`td
4 (Fblstdlt) 4.956 4.399 4.94: .917
OBEDMRN@YHD .341 .337 .:;3 9.463 .37:
Vuoi`r 8 edtd ekbmdg
5.9.4. Phk t-stdtkstkn Edrk gdskm p`rgktuladl ekp`rbm`g lkmdk t-stdtkstkn ultun obedm n`rhd ydla
ekauldndl s`i`sdr 9.463 (U gktula) edl t-tdi`m s`i`sdr 4,7;0 pded ? 0% (3,30) edl
e`rdhdt n`i`idsdl (l-n?1-9? 0) e`ladl o`mdnundl p`lauhkdl sdtu sksk i`rdrtk lkmdk t-
stdtkstkn < t-tdi`m dtdu Gd ekt`rkod edl G3 ektbmdn. Gdm klk i`rdrtk idgwd vdrkdi`m obedm
n`rhd ydla ekauldndl i`rp`ladrug s`fdrd skalkjkndl edl i`rdrdg pbsktkj t`rgdedp
p`ledpdtdl/p`rbm`gdl VGP nbp`rdsk ”Uku Idru‟ pded Eksnbp`rkleda ndiupdt`l
Vuoidwd
5.9.9. Klt`rpr`tdsk Nb`jksk`l E`t`rokldsk (Y 9)
O`rupdndl klt`rpr`tdsk n`t`pdtdl p`rnkrddl ydla o`lulhunndl s`i`rdpd i`sdr
p`rs`ltds` vdrkdsk vdrkdi`m p`lh`mds edpdt o`lh`mdsndl vdrkdsk vdrkdi`m ydla ekh`mdsndl.
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 95
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
Udi`m 5.6. Nb`jksk`l E`t`rokldsk
Obe`m Y Y Vqudr`Dehust`e Y
Vqudr`
Vte. @rrbr bj tg`
@stkodt`Eurikl-Qdtsbl
4 .:;3 .51: .614 9.49343 9.471Vuoi`r 8 edtd ekbmdg
Edrk gdskm `stkodsk obe`m r`ar`sk ydla ekauldndl ekp`rbm`g Y 9 s`i`sdr 3.51:
drtklyd idgwd 51,: % vdrkdsk p`ruidgdl vdrkdi`m ydla ekh`mdsndl t`rgdedp
p`ledpdtdl/p`rbm`gdl VGP nbp`rdsk ”Uku Idru‟. Odopu ekh`mdsndl bm`g vdrkdsk
p`ruidgdl vdrkdi`m p`lh`mds huomdg obedm sksdlyd s`i`sdr 09,5 % ekh`mdsndl bm`g
vdrkdi`m ek mudr obe`m r`ar`sk ekauldndl, ydla t`rdlanuo edmdo n`sdmdgdl rdlebo.
5.9.6. Klt`rpr t̀dsk Gdskm DldmksksV`t`mdg o`mdnundl `stkodsk t`rgdedp obe`m `opkrks ydktu obe`m mklk`r , odnd
ultun o`mdnundl p`oidgdsdl m`ikg mdlhut s`oud i`sdrdl nblstdltd edl nb`jksk`l gdskmr`ar`sk ekodsunndl n` edmdo p`rsdoddl. E`ladl e`oknkdl p`rsdoddl t`rs`iut dndl
t`rmkgdt s`idadk i`rknut8
S`ledpdtdl/p`rbm`gdl VGP ? 4.956 + 3,341 obedm
Edrk obe`m r`ar`sk t`rs`iut edpdt ekh`mdsndl gdskm r`ar`sk s`idadk i`rknut8
4. Nb`jksk`l nblstdltd s`i`sdr 4.956 ydla ekp`rbm`g edrk p`rgktuladl VSVV 4:,3,
o`oi`rkndl drtk idgwd p`ledpdtdl/p`rbm`gdl VGP nbp`rdsk ”Uku Idru‟ pded
Eksnbp`rkleda s`i`sdr Yp. 4.956.
9.
Nb`jksk`l vdrkdi`m p`lh`mds obedm n`rhd ydla ekauldndl s`i`sdr 3,341 o`oi`rkndl
drtk idgwd p`ruidgdl obedm n`rhd ydla ekauldndl s`i`sdr Yp 4 dndl o`lebrbla p`lklandtdl p`ledpdtdl/p`rbm`gdl VGP nbp`rdsk ”Uku Idru‟ Yp 3,341 edl
s`idmknlyd e`ladl dsuosk f`t`rks pdrkius. Klk o`lulhunndl idgwd obedm n`rhd
ydla ekauldndl o`opulydk p`ladrug pbsktkj t`rgdedp p`ledpdtdl p`rbm`gdl VGP
nbp`rdsk ”Uku Idru‟.
Z. N@VKOSPMDL EDL VDYDL
0.4. N`skopumdlI`redsdrndl gdskm dldmksks edpdt ekskopumndl idgwd8 Zdrkdi`m Obedm n`rhd
o`oi`rkndl p`ladrug ydla pbsktkj s`gklaad tdrdj n`p`rfdyddl 0% t`rgdedp p`rbm`gdl
VGP nbp`rdsk ”Uku Idru‟ pded Eksnbp`rkleda s`gklaad obedm n`rhd i`rp`ladrug pbsktkj t`rgdedp p`rbm`gdl VGP edpdt ekt`rkod e`ladl lkmdk s`i`sdr 9.463. I`redsdrndl
gdskm p`rgktuladl stdtkstkn ekp`rbm`g p`rsdoddl r`ar`sk ydktu [? 4.956+3,341x , drtklyd
idgwd s`tkdp p`ruidgdl obedm n`rhd dndl ekkoidlak e`ladl p`ruidgdl sksd gdskm usdgd
(VGP), ndr`ld lkmdk i pbsktkj odnd s`tkdp p`rtdoidgdl dtdu p`luruldl 4 (sdtu) ndmk
obedm n`rhd dndl ekkoidlak e`ladl p`rtdoidgdl edl p`luruldl sksd gdskm usdgd
(VGP) s`i`sdr 3,341. Ekn`tdguk idgwd lkmdk nb`jksk`l e`t`rokldsk s`i`sdr 3,51: ydla
i`rdrtk guiuladl obedm n`rhd e`ladl sksd gdskm usdgd (VGP) sdladt nudt edl s`drdg
ndr`ld lkmdk nbr`mdsklyd pbsktkj, klk i`rdrtk hknd obedm n`rhd nbp`rdsk o`lklandt, odnd
sksd gdskm usdgd (VGP) dndl o`lklandt. I`aktu huad ikmd t`rhdek s`idmknlyd dpdikmd
obedm n`rhd nbp`rdsk o`lurul, odnd sksd gdskm usdgd (VGP) dndl o`lurul. Ekn`tdguk
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 90
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
pumd idgwd t gktula hdtug pded p`lbmdndl G3 odnd Gd ekt`rkod drtklyd t`redpdt
p`ladrug obedm n`rhd t`rgdedp sksd gdskm usdgd (VGP) nbp`rdsk ”Uku Idru‟ pded
Eksnbp`rkleda ndiupdt`l Vuoidwd.
0.9.
VdrdlEdrk gdskm dldmksks pded p`l`mktkdl klk edpdt eksdopdkndl sdrdl-sdrdl s`idadk
i`rknut8
4. Pltun o`lklandtndl obedm n`rhd, pkgdn nbp`rdsk ”Uku Idru‟ gdrus edpdt
o`lklandtndl dntkvd mdlfdrlyd e`ladl fdrd o`lhudm dntkvd t`tdp, ydla gdskmlyd
edpdt ekskopdl s`idadk nds edl idln dtdu e`ladl tdoidgdl obedm s`lekrk edl
n`wdhkidl hdland p`le`n edl huad gdrus edpdt o`laurdlak huomdg n`wdhkidl
mdlfdrlyd ydktu e`ladl fdrd tkedn o`op`rauldndl m`ikg idlydn obedm dskla,
s`idknlyd nbp`rdsk ”Uku Idru‟ t`rs`iut edpdt o`labptkodmndl obedm s`lekrk.
9. Dadr p`rbm`gdl VGP s`tkdp tdgullyd o`ladmdok p`lklandtdl, odnd pkgdn nbp`rdsk
”Uku Idru‟ s`idknlyd edpdt o`lklandtndl n`akdtdl-n`akdtdl usdgdlyd, s`p`rtk
o`lklandtndl p`ledpdtdl edmdo dsp`n p`lhudmdl edl ektulhdla e`ladl nudmktdssuoi`r edyd odluskd ydla o`okmknk pbt`lsk ultun edpdt o`lklandtndl p`ledpdtdl
nbp`rdsk ”Uku Idru‟ ktu s`lekrk.
6. Obedm n`rhd o`okmknk p`ladrug t`rgdedp p`rbm`mdl VGP, bm`g ndr`ld ktu pkgdn
nbp`rdsk ”Uku Idru‟ gdrus edpdt o`la`ledmkndl nbopbl`l-nbopbl`l obedm n`rhd
dtdu p`la`jksk`lskdl t`rgdedp nbopbl`l-nbopbl`l obedm n`rhd t`rs`iut, e`ladl
fdrd e`oknkdl odnd p`rbm`gdl VGP nbp`rdsk ”Uku Idru‟ t`rs`iut edpdt o`lklandt.
EDJUDY SPVUDND
Iuakl, Iurgdl. 9330. Odldh`o`l Nbp`rdsk 8 U`brk edl Srdnt`n . Ardgd Kmou,
[baydndrtd.
Gdegknusuod. 9333. Bradlksdsk Nr`ekt Nbp`rdsk (Fr`ekt Plkbl) edl PVS -NPE. Vtuek
Ndsus ek Ndiupdt`l Edkrk Vuodt`rd Ptdrd. V`rk Eks`rtdsk, Srbardo
Sdsfdsdrhdld Klstktut S`rtdlkdl Ibabr.
G`ledr edl Nusldek. 9339. Odldh`o`l Nbp`rdsk 8 U`brk edl Srdnt`n . Ardgd Kmou,
[baydndrtd.
Gdmbobdl. 9334. Nbp`rdsk edl p`r`nblbokdl Klebl`skd. Ykl`nd Fkptd, Hdndrtd.Klerkyb. 4;;5. Nbp`rdsk N`wkrdusdgddl edl Psdgd N`fkm Ykl`nd Fkptd, Hdndrtd.
Odrtblb. 9330. Sbnbn-pbnbn Sknkrdl U`ltdla S`oidlauldl Nbp`rdsk. KNBSKL,
Idleula.
Ldwdwk. 4;;3. Dldmksd Mdpbrdl N`udladl. Mki`rty, [baydndrtd.
Ykydltb, Idoidla. 4;;1. Dldmksks Obedm V`lekrk S`ladruglyd U`rgdedp Uklandt
S`rbm`gdl Vksd Gdskm Psdgd pded Srkonbpde Nupus KK Ektnude Nbtd
Idleula . Plkv`rsktds Nboput`r Klebl`skd.
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 9:
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
Vdrwbnb edl Dieum Gdmko. 4;7;. O`tbebmbak S`l`mktkdl Nudmktdtkj @eksk Y`vksk n` 93.
Ybsedndryd, Idleula.
Vdwkr, Dal`s. 9336. Guiuladl dltdrd Odljddt Nbp`rdsk e`ladl Sdrtkskpdsk Dlaabtd.
U`sks , PLSDE, Idleula.
Vkladrkoiudl. 4;;7. S`ladrug N`wkrdusdgddl Odldh`r t`rgdedp N`i`rgdskmdl Psdgd
NPE ek Ndiupdt`l Iutbl Vumdw`sk U`laadrd. U`sks, PLSDE, Idleulla.
Vktkb, Drkjkl edl Udoid, Gdmbobdl. 9334. S`ladrug S`rputdrdl Obedm N`rhd
U`rgdedp Vksd Gdskm Psdgd. Plkv`rsktds Ksmdo L`a`rk Odmdla.
Vuakyblb. 9337. Sbnbn-pbnbn Sknkrdl O`la`ldk Bradlksdsk Nbp`rdsk edl N`ikhdn-
sdlddl S`oidlauldl ek L`adrd I`rn`oidla. PLSDE, Idleula.
Vuakyblb. 9335. @nblbok Nbp`rdsk (Pltun S`raurudl Uklaak). Jdnumtds @nblbok PK,
Hdndrtd.
Vusdltb, 9333. Jdntbr-jdntbr S`l`ltu Vtruntur Obedm S`rusdgddl OdlujdnturekKlebl`skd. Vkl`rak Zbm 9 Lb.9.
V. Ouldwkr. 9339. S`ladrug Obedm V`lekrk edl Obedm Sklhdodl U`rgdedp Vksd Gdskm
Psdgd Sded NSYK (NSYK) V` Ndiupdt`l E`odn . Plkv`rsktds L`a`rk
V`odrdla.
Qkekydltk, Lklkn. 4;;:. Jdntbr-Jdntbr [dla O`l`ltundl I`sdrlyd Vksd Gdskm Psdgd
Nbp`rdsk Edrk Dsp`n N`udladl edl Dsp`n Lbl N`udladl. Hurldm Ikslks
edl Odldh`o`l, Plkv`rsktds V`i`mds Odr`t.
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Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
DLDMKVKV SYDVUPEK N@MD[DNDL SBU@LVK SDYNKY
EK NDIPSDU@L VPOIDQD
Bm`g 8
Vuigdl Surwdekldtd
DIVUYDNVK
Sbt`lsk S`ledpdtdl Dsmk Ed`rdg (SDE) ek Ndiupdt`l Vuoidwd pded edsdrlyd edpdt
ekn`oidlandl e`ladl o`lfdrk suoi`r-suoi`r p`ledpdtdl ydla idru t`rodsun
ekedmdolyd pbt`lsk p`ledpdtdl pded s`ntbr p`rpdrnkrdl. I`redsdrndl p`ladodtdl
mdpdladl t`rmkgdt funup idlydn pbt`lsk bih`n pdhdn odupul r`trkiusk pdrnkr ydla p`oulautdllyd edpdt ekmdnundl pded i`ridadk tktkn mbndsk ldoul i`muo ekmdnundl
s`fdrd bptkodm edmdo o`leunula p`lklandtdl p`ledpdtdl ed`rdg edrk s`ntbr pdrnkr.
Y`trkiusk pdrnkr dndl ektdrkn pded mbndsk ekmudr p`rndltbrdl edl klstdlsk p`o`rkltdg
mdkllyd ydla i`ri`ed gdmlyd e`ladl pdhdn pdrnkr ydla ektdrkn edrk pdrnkr ydla
ekmdnundl ek ndltbr dtdu klstdlsk okmkn p`o`rkltdg. Gdskm p`l`mktkdl o`lulhunndl
idgwd p`ridlekladl tdra`t pbt`lsk pdrnkr idkn pdhdn pdrnkr odupul r`trkiusk pdrnkr
o`okmknk lkmdk pbt`lsk ydla r`mdtkj r`ledg hknd ekndhk s`fdrd o`ledmdo i`sdrlyd bih`n
pdrnkr. S`le`ndtdl p`l`mktkdl ekmdnundl o`laauldndl o`tbe` p`rgktuladl pbt`lsk
pdrnkr e`ladl o`lake`ltkjkndsk s`oud h`lks n`ledrddl ydla pdrnkr ek 41 tktkn mbndsk
pdrnkr t`rekrk edrk n`ledrddl rbed eud, n`ledrddl rbed `opdt edl h`lks n`ledrddl
mdkllyd ultun ekodsunndl n`edmdo nbopbl`l ydla mdydn ekodsunndl edmdoo`lklandtndl p`ledpdtdl pded s`ntbr pdrnkr. Dndl t`tdpk e`ladl pdridlekladl tdra`t
pbt`lsk ydla t`mdg ekt`tdpndl bm`g p`o`rkltdg e`ladl gdskm p`l`mktkdl t`rgdedp
n`mdydndl pbt`lsk p`l`rkoddl rkkm ekmdpdladl r`mdtkj hdug, ldoul gdm t`rs`iut i`muo
ekodljddtndl ultun ekhdekndl dfudl p`lklandtdl tdra`t pded p`rkbe` s`mdlhutlyd.
N`skopumdl edrk gdskm p`l`mktkdl i`redsdrndl edtd ydla eknuopumndl ekmdpdladl edl
dldmksks o`ledmdo odnd pbt`lsk p`l`rkoddl edrk bih`n pdrnkr odskg idlydn ydla
i`muo ekpulaut s`gklaad ndmdupul p`o`rkltdg ndiupdt`l Vuoidwd i`rn`klakldl
ultun o`opkgdn n`tkadndl s`ntbr pdrnkr iksd ekmdnundl n`tknd p`la`mbmddllyd idkn edl
ekpdyulak bm`g nbltrdn ydla h`mds ultun o`lagkledrk n`ibfbrdl p`ledpdtdl.
Ndtd Nulfk 8 SDE, Sbt l̀sk r t̀rk iusk Sdrnk r
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 97
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
K. S@LEDGPMPDL
4.4. Mdtdr I`mdndlaI`ltun p`o`rkltdgdl ed`rdg ydla t`pdt o`rupdndl t`od ydla oulfum i`rndmk-
ndmk edmdo n`gkeupdl pbmktkn l`adrd-l`adrd ek eulkd uouolyd, edl e`oknkdl pumd
gdmlyd e`ladl sbdm guiuladl dltdrd p`o`rkltdg pusdt e`ladl p`o`rkltdg ed`rdg,t`rutdod guiuladl n`udladl. Ek Klebl`skd, n`eud t`od klk s`mdmu oulfum, s`tkedn-
tkednlyd edmdo dide klk. V`mdod hdodl p`lhdhdgdl deoklkstrdsk sdladt t`rpusdt edl
s`eknkt s`ndmk ded pknkrdl ultun o`lebrbla p`rn`oidladl ed`rdg. O`lh`mdla dwdm
dide klk, pbmd edsdr deoklkstrdsk ultun ed`rdg prbpklsk, ndiupdt`l, n`fdodtdl,
n`murdgdl edl e`sd, ded ek i`i`rdpd t`opdt ek l`a`rk ktu suedg t`ri`ltun, t`rutdod
tdgul 4;93 ultun o`ladoikm i`i`rdpd mdlandg e`s`ltrdmksdsk.
Pltun o`wuhuendl p`mdnsdlddl btblbok ed`rdg ydla muds, lydtd edl
i`rtdlaaula hdwdi dedmdg n`odopudl ed`rdg ek ikedla n`udladl ultun o`lfunupk
p`ly`m`laadrddl p`o`rkltdgdl, o`oprbs`s edl o`mdnsdldndl p`oidlauldl,
o`lklandtndl p`rtuoiugdl `nblbok s`rtd o`oi`rkndl p`mdydldl ed`rdg t`rgdedp
odsydrdndt. S`mdnsdlddl Btblbok ed`rdg ydla muds, lydtd edl i`rtdlaaulahdwdi ektulhunndl e`ladl p`mkopdgdl w`w`ldla p`ladoikmdl n`putusdl, p`oikdyddl
p`ly`m`laadrddl p`o`rkltdgdl ek ed`rdg s`rtd p`oidlauldl ed`rdg e`ladl
i`rmdledsndl gunuo edl dspkrdsk edrk odsydrdndt. Psdgd p`o`rkltdg ultun
o`lklandtndl p`rdldl suoi`r p`ledpdtdl dsmk ed`rdg edl n`odopudl ed`rdg edmdo
ikedla `nblbok n`udladl t`mdg mdod ekfdldlandl edl ek oumdk s`hdn p`mktd K,
n`ikhdndl klk ldopdnlyd o`rupdndl sdmdg sdtu f`rokldl edrk usdgd ultun o`lfkptdndl
ed`rdg ydla m`ikg btblbo tdlpd o`ladidkndl p`ltklalyd guiuladl n`udladl dltdrd
p`o`rkltdg pusdt edl ed`rdg. S`oi`rkdl btblbok edl tdlaaula hdwdi ydla m`ikg i`sdr
edrk p`o`rkltdg pusdt n`pded p`o`rkltdg ed`rdg pded prklskplyd ekodnsuendl ultun
o`oidltu p`o`rkltdg pusdt edmdo p`ly`m`laadrddl p`o`rkltdg pded uouolyd
(Klsunklerb enn, 4;;584).
V`hdn i`rmdnulyd btblbok ed`rdg gklaad s`ndrdla, n`odopudl p`o`rkltdg
ed`rdg ndiupdt`l/nbtd ultun p`lagkopul S`ledpdtdl Dsmk Ed`rdg (SDE) odskg r`mdtkj
r`ledg. Dnkidtlyd, p`o`rkltdg ed`rdg i`muo odopu o`oikdydk n`iutugdl
p`oidlauldl edrk SDE-lyd s`lekrk. Nufurdl edld edrk p`o`rkltdg pusdt hustru o`lhdek
suoi`r utdod p`oidlauldl ed`rdg. V`fdrd uouo edpdt eks`iutndl s`nktdr 70% edld
edrk pusdt o`laufur n` ed`rdg, s`edlandl sksdlyd s`nktdr 40% ekadmk edrk ed`rdglyd
s`lekrk. S`rodsdmdgdl ydla tkoium dedmdg idadkodld updyd p`o`rkltdg ed`rdg edmdo
o`lklandtndl S`ledpdtdl Dsmk Ed`rdg (SDE). Sded uouolyd p`o`rkltdg ed`rdg
o`mdnundl eud p`le`ndtdl, ydktu klt`lskjkndsk edl `nst`lskjkndsk. Pltun o`mdnundl
klt`lskjkndsk pulautdl odnd suoi`redyd odluskd ektklandtndl> nbbrekldsk dltdrdndrydwdl edl klstdlsk t`rndkt ekn`oidlandl> nudmktds p`mdydldl ekp`ridknk edl
p`ladwdsdl t`rgdedp wdhki pdhdn/r`trkiusk ek`j`ntkjndl. V`edlandl `nst`lskjkndsk
pulautdl ekmdnundl e`ladl p`ledtddl suoi`r-suoi`r idru edl p`oiudtdl p`rdturdl-
p`rdturdl ed`rdg ydla m`ikg s`sudk e`ladl p`rn`oidladl n`deddl tdlpd o`laadlaau
p`r`nblbokdl.
Y`trkiusk p`rpdrnkrdl o`rupdndl sdmdg sdtu suoi`r p`l`rkoddl ydla suedg
uouo idak s`oud i`ltun p`o`rkltdgdl r`akbldm, r`trkiusk t`rs`iut huad o`rupdndl
suoi`r utdod edrk p`ledpdtdl idedl-idedl p`oidlauldl ed`rdg. S`rpdrnkrdl ydla ded
suedg s`pdltdslyd o`lhdek tdlaaula hdwdi i`rsdod p`o`rkltdg ndr`ld o`rupdndl
sdmdg sdtu suoi`r p`ledpdtdl ydla pbt`lskdm, ydla edpdt o`oi`rkndl nbltrkiusk
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8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
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Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 63
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
KK. E@VNYKSVK MBNDVK S@LA@OIDLADL SBU@LVK SDYNKYSrd stuek n`mdydndl pbt`lsk p`rpdrnkrdl klk ekmdnundl ek Ndiupdt`l Vuoidwd
e`ladl o`ladoikm N`fdodtdl Vuoidwd s`idadk ed`rdg sdop`m. S`l`ltudl ed`rdg
sdop`m klk ekmdnundl s`fdrd s`ladhd dtds p`rtkoidladl idgwd N`fdodtdl Vuoidwd
o`rupdndl ed`rdg ydla o`okmknk mbndsk p`rpdrnkrdl ydla m`ikg idlydn ekidleklandle`ladl n`fdodtdl mdkllyd ydla ded ek Ndiupdt`l Vuoidwd. Mbndsk p`rpdrnkrdl ydla
ekhdekndl bih`n bis`rvdsk ultun o`la`tdguk pbt`lsk r`trkiusk p`rpdrnkrdl t`rekrk edrk 45
(`opdt i`mds) mbndsk ydla ekn`mbopbnndl s`fdrd uouo o`lhdek 0 (mkod) mbndsk ydktu
S`rtbnbdl, Sdsdr Pouo, Yuodg Vdnkt, edl U`rokldm edl Sdltdk Abd. V`edlandl mbndsk
p`rpdrnkrdl ydla ekhdekndl bih`n bis`rvdsk ultun o`la`tdguk pbt`lsk pdhdn pdrnkr
t`rekrk edrk 6 (tkad) mbndsk ydktu Idln Ydnydt Klebl`skd (IYK), Idln Lusd U`laadrd
Idrdt (Idln LUI) edl Vuoidwd Ar`dt Odmm (VAO).
KKK. O@UBE@MBAK S@L@MKUKDL
6.4. E`sdkl S`l`mktkdl
Adoidr 4. E`sdkl Srd Vtuek N`mdydndl
6.9. Mbndsk, Sbpumdsk Edl Vdop`mMbndsk prd stuek n`mdydndl klk ekmdnundl ek 41 mbndsk ydla o`lhdek pusdt
p`rpdrnkrdl ek N`fdodtdl Vuoidwd. Sbpumdsk prd stuek n`mdydndl klk dedmdg s`murug
bih`n p`rpdrnkrdl ydla o`mkputk n`ledrddl rbed eud, n`ledrddl rbed `opdt, edl
n`ledrddl mdkllyd ydla o`odljddtndl jdskmktds pdrnkr. Vdop`m prd stuek n`mdydndl
SBU@LVK Y@UYKIPVK SDYNKY
UDYA@U Y@UYKIPVK SDYNKY
Y@DMKVDVK Y@UYKIPVK SDYNKY
Huomdg Gdrk
N r̀ d
Huomdg
N`ledrddlUdrkj Sdrnkr
S@LEDSDUDL DVMK ED@YDG
Edtd
Srko`r
Edtd
V`nule`r
Edtd
V`nule`r
Edtd
V`nule`r
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Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
dedmdg suis`t edrk pbpumdsk, ydktu n`ledrddl rbed eud, n`ledrddl rbed `opdt, edl
n`ledrddl mdkllyd ydla o`odljddtndl jdskmktds hdsd p`rpdrnkrdl ek 41 mbndsk p`rpdrnkrdl
s`mdod 1 gdrk bis`rvdsk.
6.6.
U`nlkn S`lauopumdl Edtdd) Bis`rvdsk mdlasula ydla ded guiuladllyd e`ladl p`l`mktkdl ydla dndl ekidgds,
edmdo gdm klk ultun o`la`tdguk nbleksk mbndsk p`l`mktkdl, edl fdrd p`oulautdl
r`trkiusk pdrnkr.
i) Qdwdlfdrd o`ledmdo (kle`jtg klt`rvk`w) e`ladl kljbrodl t`rutdod p`tuads
mdpdladl ydla o`mdnundl p`ldakgdl t`rgdedp bih`n pdrnkr, edl eklds-eklds t`rndkt
edmdo rdland o`op`rbm`g kljbrodsk p`leunula mdkllyd.
f) Ebnuo`ltdsk, ekmdnundl edmdo rdland o`op`rbm`g edtd s`nule`r edrk ESYE,
IDSS@ED, ESND, edl EKVGPI Ndiupdt`l Vuoidwd.
6.5. O`tbe` Dldmksks Edtd
Dmdt dldmksks ydla ekauldndl edmdo p`l`mktkdl klk dedmdg Dldmksks nudltktdtkjydktu dldmksks e`ladl o`laauldndl t`nlkn stdtkstkn s`e`rgdld ydktu 8
6.5.4. O`lagktula Sbt`lsk Y`trkiusk Sdrnkr.Sbt`lsk r`trkiusk pdrnkr ekgktula s`sudk e`ladl pbt`lsk p`l`rkoddl odskla-
odskla tktkn (ndwdsdl pdsdr uouo edl p`rtbnbdl, ruodg sdnkt) e`ladl i`redsdrndl
kljbrodsk s`idadk i`rknut.
d) Huomdg n`ledrddl rbed eud, rbed `opdt s`rtd n`ldedrddl ek dtds rbed `opdt ek
ndwdsdl p`rtbnbdl edl pdrnkrlyd s`tkdp gdrk.
i)
Huomdg n`ledrddl rbed eud edl rbed `opdt ekndwdsdl pdsdr uouo ekpdrnkrdl
s`tkdp gdrk.
f)
Udrkp r`trkiusk pdrnkr edl huomdg gdrk.
Jbroumdsklyd dedmdg s`idadk i`rknut. (Ykwu Ndgb,4;;4>496)
S`rtbnbdl ? (Hn9 x Ur) + (Hn5 x Ur) + (HnM x Ur) x (Gn)……….. (4)
Sdsdr uouo ? (Hn9 x Ur) + (Hn5 x Ur) + (HnM x Ur) x (Gn)………... (9)
U`rokldm ? (Hn9 x Ur) + (Hn5 x Ur) + (HnM x Ur) x (Gn)………....(6)
Yuodg Vdnkt ? (Hn9 x Ur) + (Hn5 x Ur) + (HnM x Ur) x (Gn)..…….... (5)
N`t`rdladl 8
Hn9 dedmdg huomdg n`ledrddl rbed 9 (eud)
Hn5 dedmdg huomdg n`ledrddl rbed 5 (`opdt)
HnM dedmdg huomdg n`ledrddl mdkllyd
Ur dedmdg tdrkp
Gn dedmdg gdrk n`rhd edmdo s`tdgul (6:0 gdrk)
KZ. GDVKM EDL S@OIDGDVDLEdmdo o`lagktula pbt`lsk r`trkiusk edl pdhdn p`rpdrnkrdl ek Ndiupdt`l
Vuoidwd ded i`i`rdpd gdm ydla p`rmu ekp`rgdtkndl8
4.
Y`trkiusk pdrnkr ydla ekodnsue dedmdg r`trkiusk ydla ekn`ldndl dtds suih`n ydla
o`odljddtndl jdskmktds pdrnkr ydla eks`ekdndl bm`g p`o`rkltdg ed`rdg Ndiupdt`l
Vuoidwd.
9. Udrkj r`trkiusk pdrnkr ydktu s`sudk e`ladl S`rdturdl Ed`rdg (S`red) Ndiupdt`l
Vuoidwd Lbobr 9: tdgul 9334 t`ltdla Y`trkiusk Sdrnkr ek U`pk Hdmdl Pouo.
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Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
6. Sdhdn pdrnkr ydla ekodnsue dedmdg pdhdn ydla ekn`ldndl n`pded pkgdn dtdu
m`oidad s`mdkl p`o`rkltdg ed`rdg Ndiupdt`l Vuoidwd dtds p`ly`ekddl jdskmktds
pdrnkr edl ekn`ldndl tdrkj pdhdn s`i`sdr 63% edrk p`l`rkoddl pdrnkr.
5.
Qdntu pdrnkr ekdsuoskndl 7 hdo p`r gdrk.
Vtruntur p`la`lddl tdrkj dtds jdskmktds pdrnkr ek Ndiupdt`l Vuoidwd s`sudke`ladl S`rdturdl Ed`rdg Ndiupdt`l Vuoidwd Lb. 9: tdgul 9334 s`p`rtk t`rmkgdt pded
tdi`m i`rknut8
Vtruntur Udrkj Y`trkiusk Sdrnkr
Ndiupdt`l Vuoidwd
Lb H`lks N`ledrddl I`sdr Udrkj Y`trkiusk
4
9
6
5
V`p`ed Obtbr
Fkebob/ebndr edl s`h`lkslyd
Bpm`t/Hkp/Skfn Pp/Oklk Ius/V`edl edl
s`h`lkslyd
Ius/Urufn edl s`h`lkslyd
Yp.033,- / s`ndmk pdrnkr
Yp.033,- / Gdrk
Yp.4.333,- / s`ndmk pdrnkr
Yp.4.033- / s`ndmk pdrnkr
Vuoi`r8 S`red Ndi. Vuoidwd Lbobr 9: Udgul 9334.
I`redsdrndl p`labmdgdl edtd, ekp`rbm`g gdskm s`idadk i`rknut8
Sbt`lsk Y`trkiusk S`rpdrnkrdl
Vuoi`r8 edtd prko`r ekbmdg
Sbt`lsk r`trkiusk p`rpdrnkrdl ek Ndiupdt`l Vuoidwd i`redsdrndl gdskm p`rgktuladl ek dtds i`rhuomdg rdtd-rdtd s`i`sdr Yp.5.16:.933,- p`r gdrk e`ladl dsuosk
idgwd hdo n`rhd p`r gdrk i`rhuomdg 7 hdo n`rhd. V`gklaad edmdo sdtu tdgul edpdt
ekpr`eknsk pbt`lsk p`l`rkoddl r`trkiusk p`rpdrnkrdl dedmdg s`i`sdr Yp.4.197.146.333,-.
V`o`ltdrd ktu, pbt`lsk pdhdn p`rpdrnkrdl ydla ekn`ldndl n`pded m`oidad dtdu
ulkt usdgd p`ly`ekd jdskmktds pdrnkr s`mdkl ydla eks`ekdndl bm`g p`o`rkltdg ed`rdg edl
tdrkjlyd s`i`sdr 63% edrk p`l`rkoddl pdrnkr, edpdt ekn`tdguk rdtd-rdtd i`rhuomdg
Yp.950.533,- p`r gdrk edl edmdo sdtu tdgul ekp`rnkrdndl o`lfdpdk Yp.7;.014.333,-.
Gdskm dldmksks edtd s`fdrd m`ikg rklfk edpdt ekmkgdt pded tdi`m s`idadk i`rknut 8
LB. MBNDVK
HPOMDG N@LEDYDDL
SBU@LVK
Y@UYKIPVK
SDYNKYYBED
EPD
YBED
@OSDU
MDKLL[D
Fkebob/
I`fdn edl
V`h`lkslyd
Ius/
Urun edl
V`h`lkslyd
4 S`rtbnbdl 41473 4;10 405 70 Yp. 10.67:.033
9 Sdsdr uouo 43:60 4099 :0; 919 Yp. 06.36;.3336 U`rokldm 160 554 414 6;9 Yp. 43.615.333
5 Sdltdk abd 9730 :93 3 3 Yp. 45.401.033
0 Yuodg sdnkt 6547 494 3 3 Yp. 49.743.333
Ubtdm 65116 5:1; ;75 15; Yp. 4:0.1:1.333
Ydtd-rdtd p`r 1 gdrk :;05,: ;60,7 4;:,7 45;,7 Yp. 66.406.533
Ydtd-rdtd p`r gdrk ;;6,0459; 466,:701456 97,44597014 94,5 Yp. 5.16:.933
Sbt`lsk p`r tdgul 6:9:69,14 571;0,97014 439:4,1459; 1744 Yp. 4.197.146.333
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8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
37/65
Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 66
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
Sbt`lsk Sdhdn S`rpdrnkrdl
LB MBNDVK
HPOMDG N@LEDYDDL
SBU@LVK
SDYNKY
SBU@LVK
SDHDN
SDYNKY (63%)
YBED
EPD
YBED
@OSDU
MDKLL[D
Fkebob/I`fdn edl
V`h`lkslyd
Ius/Urunedl
V`h`lkslyd
4 IDLN LUI 4549 411 : 3 Yp. :.939.333 Yp 4.7:3.:33
9 IDLN IYK 4630 456 5 3 Yp. 0.079.033 Yp 4.:15.103
6 VAO 4940 4:4 5 3 Yp. 0.6;6.033 Yp 4.:47.303
UBUDM 6;69 574 45 3 Yp. 41.417.333 Yp. 0.406.533
YDUD-YDUD
S@Y 1 GDYK4643,:1 4:3,66 5,:1 3 Yp. 0.19:.333 Yp. 4.141.733
YDUD-YDUD
S@Y GDYK471,95 99,;3 3,:1 3 Yp. 747.333 Yp. 950.533
SBU@LVK S@Y
UDGPL :7654,;3 76:3,95 956,66 3 Yp.9;7.013.333 Yp. 7;.014.333
Vuoi`r8 edtd prko`r ekbmdg
V`mdod klk p`landhkdl pbt`lsk r`trkiusk edl pdhdn p`rpdrnkrdl i`muo p`rldg
ekmdnundl ek Ndiupdt`l Vuoidwd. Gdm klkmdg ydla o`lhdek sdmdg sdtu p`ly`idi
n`tkedns`sudkdl dltdrd tdra`t e`ladl r`dmksdsk p`l`rkoddl.
Z. N@VKOSPMDL, Y@NBO@LEDVK EDL N@U@YIDUDVDL
0.4. N`skopumdl
4. U`redpdt p`ri`eddl pbt`lsk p`l`rkoddl pdhdn pdrnkr odupul r`trkiusk pdrnkr
n`tknd ekidleklandl e`ladl tdra`t iumdldl odskg i`rded pded dland rdtusdl rkiu
rupkdg, s`idmknlyd ektklhdu edrk pbt`lsk p`l`rkoddl ek mdpdladl pded 41 tktkn
pdrnkr o`lfdpdk dland hutddl rupkdg s`mdod bis`rvdsk 1 gdrk e`ladl hdo n`rhd 7
hdo p`r gdrk.
9.
M`odglyd n`odudl o`oidydr (wkmmklaks tb pdy) p`tuads pdrnkr ek s`tkdp tktkn
pdrnkr, idkn pdhdn pdrnkr odupul r`trkiusk pdrnkr n`pded ed`rdg s`gklaad
p`l`rkoddl r`ledg tkedn s`idlekla e`ladl n`lydtddl mdpdladl.
6. I`redsdrndl puimkndsk, pbt`lsk pdrnkr idkn pdhdn odupul r`trkiusklyd pded 53
mbndsk pdrnkr s`i`sdr Yp 40.:33.333 p`r iumdl edl Yp 635.933.333,- p`r tdgul
s`edlandl gdskm ndhkdl mdpdladl ekp`rbm`g pbt`lsk pdhdn pdrnkr p`rtdgul s`i`sdr
Yp. 7;.014.333,- edl r`trkiusk pdrnkr p`rtdgul s`i`sdr Yp. 4.197.146.333,-
s`gklaad tbtdm pbt`lsk pdrnkr ultun n`eud h`lks pdrnkr idkn pdhdn odupul r`trkiusko`lhdek Yp 4.747.975.333,- p`r tdgul pded 41 tktkn ultun n`eud ndt`abrk/h`lks
p`rpdrnkrdl idkn pdhdn odupul r`trkiusk pdrnkr e`ladl hdo n`rhd s`idlydn 7 hdo
p`r gdrk.
0.9. Y`nbo`ledsk
4. I`redsdrndl ndhkdl prd stuek n`mdydndl p`rpdrnkrdl ekrdsdndl p`rmu ekmdnundl
p`lklhdudl n`oidmk `j`ntkvktds p`oulautdl ndr`ld t`redpdt p`ri`eddl dltdrd
tdra`t e`ladl pbt`lsk p`l`rkoddl s`lydtdlyd ek mdpdladl.
-
8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
38/65
Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 65
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
9. Edmdo o`lklandtndl `j`ntkvktds p`oulautdl p`rmu o`laauldndl t`nlbmbak
p`ladwdsdl s`p`rtk ff tv ydla ekt`opdtndl pded odskla-odskla tktkn pdrnkr dadr
p`tuads pdrnkr edpdt s`tkdp sddt t`rpdltdu.
6.
O`oi`rkndl n`s`opdtdl n`pded pkgdn n`tkad ultun o`mdnundl p`oulautdl
p`rpdrnkrdl e`ladl nbltrdn ndryd ydla ekdtur s`sudk p`rdturdl ydla i`rmdnu.
0.6. N`t`ridtdsdl4. Sbt`lsk pdrnkr edrk p`rgktuladl ndhkdl klk idru edpdt ekkopm`o`ltdskndl n`tknd
s`oud n`ledrddl ydla pdrnkr eks`tkdp tktkn mbndsk pdrnkr t`rs`iut o`mdnundl
p`oidydrdl dtds hdsd pdrnkr edl t`mdg ekmdnundl p`ly`sudkdl t`rgdedp p`la`rtkdl
pdrnkr ydla s`sulaauglyd.
9.
S`landhkdl ekmdnundl, gdlyd o`mkgdt huomdg n`ledrddl ydla pdrnkr ekt`opdt
pdrnkr t`rs`iut tkedn ekmdnundl p`lklhdudl edrk sksk ded tkednlyd trdlsdnsk
p`oidydrdl ydla ekmdnundl bm`g sk bih`n pdrnkr.
6.
Edtd ydla ekp`rbm`g r`mdtkj t`ridtds, gdlyd edtd 1 gdrk dtdu edtd oklaaudl ydlan`ouekdl ekprby`nskndl edmdo iumdldl edl tdguldl e`ladl dsuosk tkedn ded
dsko`trkf kljbrodtkbl dtdu s`oud nbleksk i`rhdmdl edmdo n`deddl lbrodm.
EDJUDY SPVUDND
Dgode, Hdodmueekl. 4;;3. Guiuladl N`udladl Dltdrd Susdt edl Ed`rdg, Vtuek
Ndsus EK Df`g, Hdwd tkour edl ENK Hdndrtd, E`s`rtdsk Ebntbr PAO,
[baydndrtd (Ukedn Ekpuimkndskndl).
Dlblyous, 4;;;. Pledla-Pledla Y`puimkn Klebl`skd Lb 99 Udgul 4;;; t`ltdla S`o`rkltdgdl Ed`rdg. S`l`rikt IS Sdlfd Psdgd, Hdndrtd.
Idedl S`l`mktkdl edl S`la`oidladl E`pedark edl Jkskpbm PAO. 4;;4. S`launurdl
N`odopudl N`udladl Ed`rdg Uklandt KK edmdo Ydland Btblbok Ed`rdg
ydla Lydtd edl I`rtdlaaula Hdwdi, Hdndrtd.
Ibbtg, Dll`. 9334. ”S`oidlauldl8 N`i`rgdskmdl edl N`nurdladl‟. Edmdo Ebldme N
@oo`rsbl, (@e.), 9334. Klebl`skd I`yble Vb`gdrtb8 L`adrd, @nblbok,
Odsydrdndt, Urdlsksk. Ardo`ekd Sustdnd Ptdod, Hdndrtd.
Irdllbl, Humkd. 9330. Okxkla o`tgbes8 Tudmktdtkv` dle Tudltktdtkv` Y`s`drfg, @eksk n`
Z t`rh`odgdl Vuodrlb. Sustdnd S`mdhdr, [baydndrtd.
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8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
39/65
Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 60
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
DLDMKVKV S@YUPOIPGDL @NBLBOK EDL UKLANDU N@UKOSDLADL
S@OIDLAPLDL EK SYBZKLVK LPVD U@LAADYD IDYDU
UDGPL 9337-9344
Bm`g8Vuprkdltb
DIVUYDN
S`l`mktkdl klk i`rtuhudl ultun o`ladldmksks p`rtuoiugdl `nblbok edl tklandt
n`tkopdladl p`oidlauldl ek Srbvklsk Lusd U`laadrd Idrdt tdgul 9337-9344. Dmdt
dldmksks ydla ekauldndl edmdo p`l`mktkdl klk dedmdg kle`ns Qkmmkdosbl edl tkpbmbak
nmdss`l. Kle`x Qkmmkdosbl dedmdg nb`jksk`l vdrkdl ydla o`launur p`ri`eddl tklandt
p`ledpdtdl p`rndpktd r`mdtkj sudtu ed`rdg t`rgdedp p`ledpdtdl ed`rdg r`j`r`lsk,
s`edlandl dldmksks tkpbmbak nmdss`l ekauldndl ultun o`la`tdguk adoidrdl o`la`ldk pbmd edl struntur p`rtuoiugdl `nblbok odskla odskla ed`rdg. Gdskm p`l`mktkdl
o`lulhundl ek Srbvklsk Lusd U`laadrd Idrdt t`mdg t`rhdek n`tkopdladl ekstrkiusk ydla
tklaak. Gdm klk eks`idindl ndr`ld okardsk p`leueun prbeuntkj ydla o`okmknk
snkm/t`rekekn n` ed`rdg-ed`rdg ydla t`mdg i`rn`oidla, ndr`ld ek sdld o`r`nd
o`op`rbm`g updg/adhk ydla m`ikg i`sdr. Ek sdopkla ktu, klv`stdsk f`le`rula i`rmdnu ek
ed`rdg ydla t`mdg i`rn`oidla ndr`ld jdntbr odrn`t, n`ultuladl r`mdtkj i`sdr,
e`oknkdl pumd r`sknb n`ruakdl r`mdtkj m`ikg n`fkm, s`gklaad f`le`rula o`ladnkidtndl
t`rnbls`ltrdsklyd sbfkdm edl `nblbok fdpktdm ek ed`rdg ydla t`mdg i`rn`oidla ndr`ld
n`iutugdl ya m`ikg i`sdr. Vtruntur S`rtuoiugdl `nblbok ek prbvklsk Lusd U`laadrd
Idrdt o`okmknk ndrdnt`rkstkn ydla i`ri`ed-i`ed ultun odskla-odskla ndiupdt`l/nbtd
ydla ded.
Ndtd Nulfk8 Mdhu S`rtuoiugdl @nblbok, N`tkopdladl Dltdr Ed`rdg, SEYI
S r̀ndpktd, Huomdg S l̀eueun.
K. S@LEDGPMPDL
4.4. Mdtdr I`mdndla
Srbvklsk Lusd U`laadrd Idrdt t`rekrk dtds eud pumdu i`sdr ydktu pumdu Mboibn
edl pumdu Vuoidwd s`rtd pumdu-pumdu n`fkm mdkllyd. Qkmdydg prbvklsk LUI o`lfdnup
s`pumug ed`rdg btblbo ydla t`rekrk edrk 7 ndiupdt`l edl 9 nbtd ydktu8 Ndiupdt`l
Mboibn Idrdt, ndiupdt`l Mboibn t`ladg, ndiupdt`l Mboibn tkour, ndiupdt`lVuoidwd, ndiupdt`l ebopu, ndiupdt`l ikod, ndiupdt`l Vuoidwd idrdt, edl
ndiupdt`l Mboibn utdrd> nbtd odtdrdo edl nbtd ikod. Ngusus ndiupdt`l Mboibn
utdrd o`rupdndl p`o`ndrdl edrk ndiupdt`l Mboibn idrdt ydla t`ri`ltun pded tdgul
9337.
S`rtdoidgdl p`leueun edpdt o`lhdek p`lebrbla dtdu p`lagdoidt
p`rtuoiugdl `nblbok. Dpdikmd huomdg p`leueun i`rtdoidg dndl o`op`ri`sdr huomdg
prbeunsk idrdla edl hdsd. S`lausdgd o`o`adla p`rdldl p`ltkla edmdo o`l`ltundl
n`akdtdl `nblbok ekodld p`lausdgd i`rsuoi`r edrk p`leueun. S`rtuoiugdl `nblbok
huad ekt`ltundl n`t`rs`ekddl idrdla-idrdla obedm, t`nlbmbak, muds pdsdr, syst`o sbskdm
edl skndp odsydrdndt. U`tdpk o`lurut dgmk-dgmk `nblbok, syst`o sbskdm s`tkdp
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8/15/2019 Jeb-jilid 5 No.4 Desember 2013-Full
40/65
Hurldm @nblbok edl Ikslks, Hkmke 0 Lbobr 5, E`s`oi`r 9346 6:
Susdt Yks t̀ @nblbok edl S`oidlauldl J@ PLVD
odsydrdndt edl dedt kstkdedt ydla trdekskbldm edpdt o`lagdoidt odsydrdndt ultun
o`laauldndl t`nlbmbak e`ladl fdrd prbeunsk obe`rl. Vdmdg sdtu mdlandg ydla edpdt
ekmdnundl ultun o`ldlaaumdlak gdm t`rs`iut dedmdg p`la`oidladl sdrdld edl
prdsdrdld sbfkdm t`rutdod ikedla p`lekekndl, n`s`gdtdl, p`ly`ekddl prdsdrdld edl
sdrdld jkskn `nblbok, gdm klk edpdt o`mdmuk p`oidlauldl skst`o p`rguiuladl edlbutm`t-butm`t p`odsdrdl ydla `jksk`l edmdo rdland o`laguiulandl ndwdsdl strdt`aks
edl f`pdt tuoiug e`ladl ed`rdg-ed`rdg ydla odskg t`rtklaadm.
S`o`rkltdg o`mdmuk Pledla-uledla Lb. 90 tdgul 9335 t`ltdla skst`o
p`r`lfdlddl p`oidlauldl Ldskbldm o`ladtdndl idgwd, p`r`lfdlddl p`oidlauldl
ldskbldm odupul r`akbldm o`rupdndl n`akdtdl ydla i`rmdlasula t`rus-o`l`rus edl
i`rn`s`koidladl o`laknutk pbmd t`rt`ltu i`redsdrndl gdskm ydla f`rodt t`rgdedp
sktudsk edl nbleksk ydla idaus. S`o`rkltdg o`la`mudrndl n`ikhdndl t`ltdla
p`mkopdgdl w`w`ldla edrk p`o`rkltdg pusdt n`pded p`o`rkltdg ed`rdg ultun
o`r`lfdldndl edl o`la`mbmd p`oidlauldl o`mdmuk Pledla-uledla Lb. 99 tdgul 4;;;
ydla ekr`vksk o`lhdek Pledla-uledla Lb. 69 tdgul 9335 t`ltdla p`o`rkltdg ed`rdg
edl Pledla-uledla Lb. 90 tdgul 4;;; ydla ekr`vksk o`lhdek Pledla-uledla Lb. 66tdgul 9335 t`ltdla p`rkoidladl n`udladl dltdrd S`o`rkltdg Susdt edl Ed`rdg
(Ouerdhde Nulfbrb, 93358 91). Gdm klk i`rtuhudl dadr odskla-odskla ed`rdg odopu
o`labmdg s`oud suoi`r edyd ydla ded ek wkmdydglyd s`fdrd odlekrk e`ladl
o`laauldndl DSIE s`fdrd `j`ntkj edl `jksk`l. Srbvklsk LUI ekpkmkg s`idadk ed`rdg
dtdu bih`n p`l`mktkdl dedmdg ndr`ld klakl o`la`tdguk s`i`rdpd i`sdr p`rtuoiugdl
`nblbok edl tklandt n`tkopdladl ydla t`rhdek ek odskla-odskla ndiupdt`l edl
edopdn ydla ektkoiumndl t`rgdedp n`s`hdgt`rddl odsydrdndt ydla pded dngkrlyd
o`oi`rkndl edopdn n`tkopdladl r`akbldm s`odnkl i`sdr. Ded euaddl idgwd prbeun
ebo`stkn r`akbldm irutb (SEYI) edl p`mdnsdlddl p`oidlauldl ydla tkedn o`rdtd pded
tkdp-tkdp ndiupdt`l dndl o`ly`idindl n`tkopdladl. I`redsdrndl mdtdr i`mdndla ekdtds
p`lumks o`rdsd t`rtdrkn ultun o`l`mktk Uklandt N`tkopdladl S`oidlauldl Edl Uklandt
S`rtuoiugdl @nblbok ek Srbvklsk LUI.
4.9. Uuhudl S`l`mktkdlI`redsdrndl mdtdr i`mdndla edl ruousdl odsdmdg odnd tuhudl ydla dndl ekfdpdk
edrk p`l`mktkdl klk dedmdg8 o`lake`ltkjkndsk s`i`rdpd i`sdr tklandt n`tkopdladl
p`oidlauldl edl tklandt p`rtuoiugdl `nblbok ek Srbvklsk Lusd U`laadrd Idrdt.
KK. UKLHDPDL SPVUDND
9.4. S`l`mktkdl V`i`muolyd
Vydjrkzdm (4;;1) O`mdnundl p`l`mktkdl t`ltdla S`rtuoiugdl @nblbok edlN`tkopdladl Y`akbldm Qkmdydg Klebl`skd Idakdl Idrdt