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RJUZLDZ@ NSSJU NCCMZLUOLI
hySNR3
HN@J _MZQ S_SUJH NRRKOCNUOML RKNLUNUOML RQMIQNH
ZSN@UO EJVJKMRHJLU 12>2
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Gnk
RJUZLDZ@ NSSJU NCCMZLUOLI- hySNR
QJVOSO 4 NSKO EMCZHJLU CMLUQMK UJQAOU 4 23/29
Nutgmr UJNH hySNR3 Zsn`to
Jeoso hySNR3
Crjntje ay UJNH hySNR3 Zsn`to / Em`uhjltnso
Crjntje Sntureny, Hnrcg 23, 1229
Jeotje ay UJNH hySNR3 Zsn`to / Em`uhjltnso
Knst Jeotje Yjeljseny, Ejcjhajr 21, 122?
Qjvojwje ay
UJNH hySNR3 Zsn`to / Em`uhjltnso
Qjvosoml Entj Qjvosoml Ejscroptoml
‛Eoknrnli hjhpjranlyn` sjanionl ntnu sjkurug oso au`u olo enknh ajltu` npnpul
tnlpn ozol enro UJNH hySNR3 FJ-Zlovjrsotns Urosn`to‘
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Gnk
RJUZLDZ@ NSSJU NCCMZLUOLI- hySNR
QJVOSO 4 NSKO @NUN RJLINLUNQ UJQAOU 4 23/29
Neholostrnso enknh nrto sjhpot nenkng pj`jrdnnl tukos hjlukos ntns `jdneonl-`jdneonl ynli snkoli ajr`notnlUudunllyn ultu` hjlcntnt `jdneonl tjrsjaut sjanino entn, `jhueonl hjlimkng entn tjrsjaut hjldneo olfmrhn
ynli ajriuln ultu` pjknpmrnl, nlnkosn, oltrjprjtnso enl knollyn sjsuno ynli eo`jgjlen`o. Sjknldutlyn gntjrsjaut eoiuln`nl ultu` hjleu`uli jvnkunso enl pjrjlcnlnnl jiontnl usngn ynli sjsuliiuglyn.
Sjguaulinl pjljrnpnl npko`nso cmhputjr `gususlyn prmirnh npko`nso pjr`jaulnl pnen tngul >??2, prmsjneholostrnso eo pjrusngnnl pjr`jaulnl RUR-9 Ang Dnhao hjlinknho pjruangnl. Sjanionl prmsjs neholostrns
ynli nwnklyn hjrupn`nl `jiontnl hjlukos ajruang hjldneo `jiontnl olput eo cmhputjr ynli tjltulyhjhjrku`nl `jngkonl ensnr cmhputjr enl pjhngnhnl `mlsjp ensnr npko`nso prmirnh cmhputjr tjrsjaut sjkno
pjhngnhnl `jiontnl mpjrnsomlnk knpnlinl.
Ajrtoto` tmkn` enro gnk eontns hn`n hySNR3 `nho sndo`nl sjcnrn tjrpneu ynli tjroltjirnso enro mpjrnsomln
knpnlinl snhpno `j Folnlconk, hukno enro pjldjknsnl `mlsjp, aninl nkur pjlcntntnl/em`uhjl enl snrnlneholostrnso ynli sjknku eo`not`nl ejlinl npko`nso hySNR3 ynli eoiuln`nl.
@nho hjlignrnp`nl au`u pjemhnl olo enpnt hjlnhpuli ajranino `jpjltolinl pjljrnpnl ‛RrmsjeuNeholostrnso‘ eo ulot-ulot jrdn enknh koli`ulinl pjrusngnnl Nlen, `gususlyn Zlot Aoslos Rknltntoml.
Enro wn`tu `j wn`tu au`u pjemhnl olo enl Npko`nsolyn n`nl `nho jvnkunso ultu` lokno rjkjvnlso, jfosojlso enjfj`tovotns pjliiulnnllyn. @nho hjlignrnp`nl ninr sjtonp usuknl pjlnhangnl, pjliurnlinl enl/ntnupu
pjruangnl tjrgnenp au`u pjemhnl olo eosnhpno`nl `j UJNH hySNR3 Zsn`to ejlinl jhnsuppmrtBhynp1.cmh.
Dn`nrtn, 23 Hnrjt 1229
Systjh Nppkocntoml Rknltntoml RrmirnhUJNH hySNR3 FJ - Zlovjrsotns Urosn`to
Hmttm4 ‛ Ajkuh n`nl sjhpurln Systjh Neholostnros eopjrusngnnl, aokn `jajrnennllyn ajkuh eotjrohn sjcnrn ajrsnhn enl ajkuh eodneo`nl pjemhnl sjanino pjtuldu` pjkn`snlnnl `jrdn sjcnrn tjpnt,
cjpnt, n`urnt, `mlsostjl enl `mlsj`ujl ejlinl zjrm pjlijcunkonl (sya).‘
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Gnk ooo
RJUZLDZ@ NSSJU NCCMZLUOLI- hySNR3
QJVOSO 4 NSKO ENFUNQ OSO UJQAOU 4 23/29
EMCZHJLU CMLUQMK ……………………………………………………………………………….……… o
@NUN RJLINLUNQ …………………………………………………………………….…….……..
oo
ENFUNQ OSO …………………………………………………………………………………………… ooo
O. RJLENGZKZN L ………………………………………………………………………………… >
OO. RJLDJKNSNL ZHZH ….…………………………………………………………………..…..... 1
>. QZNLI KOLI@ZR………………………………………………..……………………………... 1
1. @JIONUNL NSSJU NCCMZLUOLI ………………..…………….…………............................ 1
1.>. Entn Oleu` ....………………….…………….……..……………………………..…………. 1
1.1. Entn Urnlsn`so ....………………….….…………….……..……………………………....... 1
1.3. Knpmrnl Stnlenrt ……………………………………………………………………………..……… 1
3. @JIONUNL NEHOLOSUQNSO EO hySNR3 ….………………..…………….…………………... 3
3.>. Hnstjr Entn ………....………………….…………….……..……………………………... 3
3.>.>. Nssjt Cknssjs…………….…..……………………..………………………................ 3
3.>.1. Ejprjcontoml Uypj ………….……………………..……………………………......... 9
3.>.3. Nssjt Kmcntoml …………………………….………..……………………………....... >2
3.>.5. Nssjt Hnol ……………………………………………………………………………………… >3
3.1. Urnlsnctomlnk Entn ...………………….…………….……..……………………………........ >6
3.1.>. Folnk Nssjt Cmhhjrconk …….…..……………………..………………………........... >6
3.1.1. Folnk Nssjt Foscnk ……………….……………………..……………………………... >?
3.3. Stnlenre Qjpmrt ……....………………….…………….……..……………………………... 12
3.3.>. Cmhhjrconk Ejprjcontoml .………….…..……………..……………………….......... 12
3.3.1 Foscnk Ejprjcontoml …………………………………………………………………………. 1:
OOO. ANINL NKZQ & RJLDJKNSNLL_N .…………………….……………………………..….....
>. Aninl Nkur Hmeuk ……. ….……………………………………..…………………………….....
1. Rjldjknsnl Hmeuk ………....….……..…………………………..…………………………….....
OV. SNQNLN NEHOLOSUQNSO ………..…………………………………………………..…………
>. SZHAJQ ENUN ... ………………………………………………..……………………………..
>. KNRMQNL ……. ………………………………………………..…………………………….....
V. KNHROQNL ………..……………………………………………….……………………..………
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LM OLEJ@S4 O/ Gnk >
RJUZLDZ@ NSSJU NCCMZLUOLI - hySNR3
QJVOSO 4 NSKO RJLENGZKZNL UJQAOU 4 23/29
KNUNQ AJKN@NLI
Rjtuldu` Nssjt Nccmultoli hySNR3 eosusul ultu` hjleu`uli pjljrnpnl systjh prmirnh hySNR3enknh pjlcntntnl entn neholostrnso eo ulot `jrdn hnsoli-hnsoli sj so enknh koli`ulinl RjrusngnnlNlen, gususlyn tjrtoa neholostrnso entn ynli eoiuln`nl pnen `jiontnl neholostrnso Nssjt Nccmultoli.
Rjtuldu` Nssjt Nccmultoli hySNR3 olo hjldjkns`nl aninohnln hjlintur Entn Oleu` `jkns nssjt djlossusustlyn km`nso nssjt enl oleu` nssjt ,knku Entn Urnlsn`so Folnk nssjt cmhhjrconk enl folnk nssjt
foscnk,Enl Knpmrnl Stnlenrt tjrenpnt pjlyusutnl mhjrsok enl pjlyusutnl fos`nk
Rrmsjeur olo eosndo`nl hjlurut susulnl ynli hjlcn`up gnk-gnk eoanwng olo 4
>. Rjldjknsnl Zhuh, ynotu urnonl tjltnli pjtuldu` Nssjt Nccmultoli hySNR3.1. Aninl Nkur Rrmsjeur enl Rjldjknsnllyn, ynotu aninl ynli hjiinhanr`nl nrus enro hnln
em`uhjl entnli, prmsjs npn ynli eokn`u`nl pnen hmeuk hySNR3 ntns em`uhjl ynli entnli enl`jhnln em`uhjl tsa eoeostroauso`nl sjtjkng eoprmsjs enl pjldjknsnllyn.
3. Snrnln Neholostrnso, ynotu djlos-djlos enl tntn cnrn pjliiulnnl Au`u, Cntntnl, Fmrhukor, Knpmrnl
hmeuk hySNR3 enl knol-knol.
Anionl-anionl eo ntns hjrupn`nl sntu `jsntunl pjtuldu` ynli eognrnp`nl enpnt hjhueng`nl pjhngnhnl pnrn pjliiuln npko nso hySNR3.
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LM OLEJ@S4 OO/ Gnk 1
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
>. QZNLI KOLI@ZR
Q unli Koli`up hmeuk Nssjt Nccmultoli hySNR3 nenkng Sjkurug `jiontnl-`jiontnl ynli hjlynli`ut Nssjtenro entn oleu` ynli hjldjkns`nl `jkns nssjt djlos susutlyn km`nso nssjt enl oleu` nssjt ,entn trnlsn`so
Ujrenpnt folnk nssjt cmhhjrconk enl folnk nssjt foscnk ,enl knpmrnl stnlenrt tjrenpnt pjlyusutnl `mhjrsok enl pjlyusutnl fosk nk.
1. @JIONUNL NSSJU NCCMLUOLI
@jiontnl Rjtuldu` Nssjt Nccmltoli hySNR3 olo eoaunt sjanino pjleu`uli `jiontnl hmeuk-hmeuk hySNR3 knollyn, ultu` hjluldnli pjhngnhnl pjliiulnnl npko`nso ynli enpnt hjloli`nt`nl jknlcnrnl jrdn.
3.> Rjljraotnl Entn Oleu`
Hjldjkns`nl `jkns nssjt eohnln tjrsohpukkng nssjt-nssjt npn sndn ynli eohoko`o pjrusngnnl ,`jhueonl djlossusut eosolo `otn aosn hjkont ajrnpn % pjlyusutnl tjrdneo ,sjenli`nl Km`nso nssjt tjrkjtn` eohnln sndn nssjt
ajrnen ,enl oleu` nssjt
3.1 Entn Urnlsn`so
Hjldjkns`nl Folnk Nssjt Cmhhjrconk enl Folnk Nssjt Foscnk ,sjhun n`nl kjaog kjli`np entn-entn ynlieoautug`nl nrln otn aosn Sggjt Rovmt.
3.3 Knpmrnl Stnlenrt
Hjrupn`nl Rjlyusutnl @mhjrsok enl Rjlyusutnl Fos`nk tjkng sjkjsno `otn olput ejlinl cnrn hjliiuln`nlSgjjt Rovmt ,eosolo otn enpnt hjkognt ejlinl cnrn mtmhntos eokn`u`nl mkjg prmirnh hySNR3.
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LM OLEJ@S4 OO/ Gnk 3
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
3. @JIONUNL NEHOLOSUQNSO EO hySNR3
3.> Hnstjr Entn
@jiontnl Nssjt Nccmltoli hjliiuln`nl Hmeuk FO (N`ultnlso Folnlcj), enknh prmirnh hySNR3, hnstjr entnynli gnrus eopjrsonp`nl nenkng 4
n. @nkns Nssjt (FNH>)
a. Djlos Susut (FNH1)c. Km`nso Nssjt (FNH3)e. Oleu` Nssjt (FNH5)
Hnstjr entn eoaunt mkjg stnf eovoso ynli ajrwjlnli.
5.>.> Nssjt Cknssjs@jkns Nssjt Hjldjkns`nl sjkurug nssjt ynli eohoko`o pjrusngnnl .Olo aosn eo n`sjs hjknkuo `mej hmeuk FNH> ejlinl Jxpkmrjr hjlu hmeuk pntg eoenknhlyn ynotu4 FO-< N`ultnlso Folnlcj -< Hnstjr Entn-< FNH>.
Rjtuldu`4
Sjtjkng nlen hjlin`tof`nl prmirnh hySNR3,sjknldutlyn nlen enpnt hjhokog Jxpkmrjr hjluhmeuk ejlinl cnrn sjanino ajro`ut4
>. Ckoc` auttml Jxpkmrjr hjlu FO – Folnlconk
Nccmltoli.1. Ckoc` Hmeuk Nssjt Ncmltoli/N`ultnlso FN.3. Ckoc` Hnstjr Entn.
5. Emuakj Ckoc` FNH> – @jkns Nssjt.
Sjknldutlyn eonrjn wmr`sgjjt sjajkng `nlnl n`nlhulcuk tnhpoknl fmrh pjlentnnl FNH> – @jkns
Nsssjt.
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LM OLEJ@S4 OO/ Gnk 5
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
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LM OLEJ@S4 OO/ Gnk :
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
jliosonl entn eo enknh mkmh-`mkmh hmeuk FNH> Rrmeu` @mhoeoto enpnt nlen o`uto sjanino ajro`ut4
@MKMH LNHN @MKMH OSO RJLENUNNL _NLI EO OLRZU
N Cmej @mej Nssjt
A Kmcnk Lnhj Lnhn Km`nk
C Fmrjoil Lnhj Lnhn enknh angnsn Nsoli
E Nssoil cr @mej s/p n`uh
J Nssoil cr Sua kjeijr n`uh
F Nssoil ea @mej aonyn s/p
Jxcjrsocj Rjtuldu` Rjlijrdnnl
@jto`kng pnen `mkmh1 eo FNH> olo4
n. Rnen mkmh Cmej, osokng `mej Nssjt cmltmg 92. a. Osokng lnhn enro `mej tjrsjaut cmltmg Unlng. Rnen mkmhKmcnk Lnhj. c. Rnen mkmh Fmrjoil Lnhj ,ostokng lnhn ejlinl angnsn oliiros.
e. Eo mkmh Nssoil cr, osokng @mej s/p n`uh ynli Ujrsjeon.j. Oosokng `mej sua kjeijr n`uh ,eo `mkmh Nssoil cr.
f. Nssoil ea , osokng @mej aonyn s/p.i. Sjtjkng entn eooso sjhun dnlinl kupn eo sohpnl/ Snvj fokj.
Enpnt nlen kognt pnen inhanr eoanwng olo.
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LM OLEJ@S4 OO/ Gnk 6
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
Jxcjrsocj Rjtuldu` Rjlijrdnnl
Cnrn hjlyohpnl entn ynli sueng tjrolput knli`ng-knli nglyn sjanino ajro`ut 4
>. Rokog hjlu Qoaaml Auttml < Snvj ntnu tj`nl sndn Ctrk+S pnen `jyamnre ntnu ko` o`ml Snvj pnen
tmmkanr.
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LM OLEJ@S4 OO/ Gnk 9
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
.>.1 Ejprjcontoml UypjEjprjcontoml Uypj ynotu Ujrenpnt ajrnpn % pjlyusutnl tjrdneo ,hmeuk olo aosn eo n`sjs hjknkuo `mej hmeuk
FAH1 ejlinl Jxpkmrjr hjlu hmeuk pntg eoenknhlyn ynotu4 FO-< Nssjt Nccmltoli -< Hnstjr Entn-< FNH1,sjpjrto pnen cmltmg inhanr eoanwng olo.
Rjtuldu`4
Sjtjkng nlen hjlin`tof`nl prmirnh hySNR3,
sjknldutlyn nlen enpnt hjhokog Jxpkmrjr hjluhmeuk ejlinl cnrn sjanino ajro`ut4
>. Ckoc` auttml Jxpkmrjr hjlu FO – FolnlconkNccmltoli.
1. Ckoc` Hmeuk Nssjt Ncmltoli /N`ultnlso FN.3. Ckoc` Hnstjr Entn.5. Emuakj Ckoc` FNH1 – Djlos Susut.
Sjknldutlyn eonrjn wmr`sgjjt sjajkng `nlnl n`nl
hulcuk tnhpoknl fmrh pjlentnnl FNH1 – DjlosSusut.
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LM OLEJ@S4 OO/ Gnk 7
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
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LM OLEJ@S4 OO/ Gnk ?
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
jliosonl entn eo enknh mkmh-`mkmh hmeuk FAH1 Suppkojr enpnt nlen o`uto sjanino ajro`ut4
@MKMH LNHN @MKMH OSO RJLENUNNL _NLI EO OLRZU
N Cmej @mej LRjlyusutnl
A Kmcnk Lnhj Lnhn Km`nk
C Fmrjoil Lnhj Lnhn Nsoli
E Kotfjtohj Hnsn Rn`no
J Ejprjcontoml % Susut
F Cmult Vnkoe Cmult Vnkoe
Jxcjrsocj Rjtuldu` Rjlijrdnnl
@jto`kng pnen `mkmh1 eo FAH1 olo4
n. Osokng `mej pjlyusutnl cmltmg R_22. Rnen `mkmh Cmej,
a. Rnen `mkmh Kmcnk Lnhj ,osokng lnhn Rjlyusutnl cmltmg Rjlyusutnl2%.
c. Rnen `mkmh Fmrjoil Lnhj , osokng Lnhn ejlinl angnsn oliiros.e. Eo `mkmh Kofjtohj ,osokng lnhn pn`no.j. Eo `mkmh Ejprjconltoml ,osokng % susut.
f. Cmult vnkoe, osokng Cmult vnkoe ynli tnrsjeon.
Enpnt nlen kognt pnen inhanr eoanwng olo.
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LM OLEJ@S4 OO/ Gnk 2
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
Jxcjrsocj Rjtuldu` Rjlijrdnnl
.>.3 Nssjt KmcntomlNssjt kmcntoml ajrfuliso ultu` hjlentn kjtn` km`nso nssjt ajrnen, hmeuk olo aosn eo n`sjs hjknkuo `mej hmeuk
FNH3 ejlinl Jxpkmrjr hjlu hmeuk pntg eoenknhlyn ynotu4 FO-< Nssjt Nccmltoli-< Hnstjr Entn-< FNH3.Kognt cmltmg inhanr eoanwng olo.
Rjtuldu`4
Sjtjkng nlen hjlin`tof`nl prmirnh hySNR3,sjknldutlyn nlen enpnt hjhokog Jxpkmrjr hjluhmeuk ejlinl cnrn sjanino ajro`ut4
>.
Ckoc` auttml Jxpkmrjr hjlu FO- FolnlconkNccmltoli.1. Ckoc` Nssjt Ncmltoli.3. Ckoc` Entn Oleu`.5. Emuakj Ckoc` FNH3 – Km`nso Nssjt.
Sjknldutlyn eonrjn wmr`sgjjt sjajkng `nlnl n`nlhulcuk tnhpoknl fmrh pjlentnnl FNH3 – Km`nso
Nssjt.Sjpjrto cmltmg inhanr eoanwng olo.
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LM OLEJ@S4 OO/ Gnk
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
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LM OLEJ@S4 OO/ Gnk 1
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
_nli pjrku nlen oso `nl enknh Km`nso Nssjt olo sjanino ajro`ut4@MKMH LNHN @MKMH OSO RJLENUNNL _NLI EO OLRZU
N Cmej @mej
A Kmcnk Lnhj Lnhn Km`nk
C Fmrjoil Lnhj Lnhn Nsolir
E Cmult Vnkoe Cmult Vnkoe
J Stnrtoli Vnkoe Stnrtoli Vnkoe
F Jxpory Vnkoe Jxpory Vnkoe
I Mpjrntmr Jltry Mpjrntmr Jltry
G Entj Jltry Entj Jltry
Jxcjrsocj Rjtuldu` Rjlijrdnnl
@jto`kng pnen `mkmh1 eo FNH3 olo4
n. Osokng `mej enro Lnhn Km`nso Nssjt hnsoli-hnsoli cmltmg `mej GM.
Rnen `mkmh Cmej. a. Rnen `mkmh Kmcnk Lnhj, osokng tnliink Lnhn km`nk Km`nso nssjt
cmltmg @nltmr Rusnt.
c. Rnen `mkmh Fmrjoil Lnhj, osokng lnhn km`nso nssjt hjliiuln`nl angnsn oliiros.
e. Eo `mkmh Cmult Vnkkoe, Osokng Cmult vnkoe.j. Eo `mkmh Stnrtoli Vnkoe,osokng nwnk tnliink ajrkn`u.f. Eo `mkmh Jxpory Vnkoe,osokng Ajrn`gor tnliink ajrkn`u.
i. Mpjrntmr Jltry, Ujroso lnhn mpjrntmr.g. Entn Jltry ,Ujroso tnliink pjliohputnl.
o. Sjtjkng entn eooso sjhun dnlinl kupn eo sohpnl/ Snvj fokj.
Kognt pnen cmltmg inhanr eoanwng olo.
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LM OLEJ@S4 OO/ Gnk 3
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
Jxcjrsocj Rjtuldu` Rjlijrdnnl
.>.5 Hnol NssjtHnol Nssjt ajrfuliso sjanino hjlcntnt ajrnpn oleu` nssjt ynli eohoko`o .Hmeuk olo aosn eo n`sjs hjknkuo `mej
hmeuk FNH5 ejlinl Jxpkmrjr hjlu hmeuk pntg eoenknhlyn ynotu4 FO-< Nssjt Nccmltoli-<FNH5. Kogntcmltmg inhanr eoanwng olo.
Rjtuldu`4N`tof`nlkng tjrkjaog enguku prmirnh hySNR3,
sjknldutlyn nlen enpnt hjhokog Jxpkmrjr hjluhmeuk ejlinl cnrn sjanino ajro`ut4
>. Ckoc` auttml Jxpkmrjr hjlu FO- FolnlconkNccmltoli.
1. Ckoc` Hmeuk Nssjt Ncmltoli.3. Ckoc` Hnstjr Entn.
5. Emuakj Ckoc` FNH5 – Oleu` Nssjt.
Sjknldutlyn eonrjn wmr`sgjjt sjajkng `nlnl n`nl
hulcuk fmrh pjlentnnl FNH5 –. Oleu` Nssjt.
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk 5
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk :
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
_nli pjrku nlen oso FNH5 olo sjanino ajro`ut4
@MKMH LNHN @MKMH OSO RJLENUNNL _NLI EO OLRZU
N Cmej @mej
A Kmcnk lnhj Lnhn km`nk
C Fmrjoil Lnhj Lnhn Nsoli
E Nssjt Cknss Nssjt Cknss
J Susut Cmhhjrconk Susut Cmhhjrconk
F Susut Foscnk Susut Foscnk
I Uik.Ajko R.Entj Uik.Ajko R.Entj
G Duhkng ^ty Duhkng ^ty
O B Gnrin procj B Gnrin procj
D Rjrmkjgnl Nssjt Vnkuj Rjrmkjgnl Nssjt Vnkuj
Jxcjrsocj Rjtuldu` Rjlijrdnnl
@jto`kng pnen `mkmh1 eo FHA5 olo4
n. @mkmh Cmej Osokng @mej oleu` nssjt .Cmltmg NSA@729?LE. a. Rnen @mkmh Kmcnk Lnhj Osokng Lnhn Oleu` Nssjt .c. Rnen `mkmh Fmrjoil Lnhj, osokng Lnhn hjliiuln`nl Angnsn Oliiros.
e. Eo `mkmh Nssjt Cknss osokng `jkns oleu` nssjt.j. Eo`mkmh Susut Cmhhjrconk Osokng susut cmhhjrconk oleu` nssjt.
f. Enl @mkmh Susut Foscnk osokng susut focnk oleu` nssjt.i. Uik.Ajko R.Entj Osokng tik.ajko p.entj oleu` nssjt.g. Osokng duhkng ^ty nssjt pnen `mkpmh Duhkng ^ty.
o. BGnrnin Rrocj Osokng gnrin nssjt. d. Osokng Rjrmkjgnl Nssjt pnen `mkmh Rjrmkjgnl Nssjt Vnkuj.
`. Sjtjkng entn eooso sjhun dnlinl kupn eo sohpnl/ Snvj fokj.
Kognt pnen cmltmg inhanr eoanwng olo.
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk 6
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
Jxcjrsocj Rjtuldu` Rjlijrdnnl
5.1 Urnlsnctomlnk Entn@jiontnl Nssjt Nccmltoli hjliiuln`nl Hmeuk FO Folnlconk Nccmltoli, enknh prmirnh hySNR3, hnstjr
entn ynli gnrus eopjrsonp`nl nenkng 4n. Folnk Nssjt Cmhhjrconk (FNE>)
a. Folnk nssjt Foscnk (FNE1)
Hnstjr entn eoaunt mk jg stnf eovoso ynli ajrwjlnli.
5.1.> Folnk Nssjt CmhhjrconkFolnk Nssjt Cmhhjrconk Hjldjkns`nl sjkurug Folnk Nssjt Cmhhjrconk aosn hjliiuln`nl Sgjjt Rovmt nink
kjaog kjli`nplyn .Olo aosn eo n`sjs hjknkuo `mej hmeuk FNE> ejlinl Jxpkmrjr hjlu hmeuk pntgeoenknhlyn ynotu4 FO-< Nssjt Nccmltoli -< UrnlsnctomlnkEntn-< FNE>.
Rjtuldu`
N`tof`nlkng tjrkjaog enguku prmirnh hySNR3, sjknldutlynnlen enpnt hjhokog Jxpkmrjr hjlu hmeuk ejlinl cnrn
sjanino ajro`ut4>. Ckoc` auttml Jxpkmrjr hjlu FO.
1. Ckoc` Hmeuk Nssjt Ncmltoli.3. Ckoc` Urnlsnctomlnk entn.5. Emuakj Ckoc` FNE> – Folnk Nsst Cmhhjrconk.
Sjknldutlyn eonrjn wmr`sgjjt sjajkng `nlnl n`nl hulcuk
fmrh pjlentnnl FNE> – Folnk Nsst Cmhhjrconk.
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk 9
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk 7
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
jliosonl entn eo enknh mkmh-`mkmh hmeuk FNE> enpnt nlen o`uto sjanino ajro`ut4
@MKMH LNHN @MKMH OSO RJLENUNNL _NLI EO OLRZU
N Nssjt Lmhmr Lmhmr Nssjt
A Nssjt Ejscroptoml @jtjrnlinl Nssjt
C Nssjt Qjff Lmhmr Lmhmr Au`to Rjrmkjgnl
E Cknssjs @jkns
J Hnsn Kofj Hnsn Kofj
F % %
I Uik.Ajko R.Entj Uik.Ajko R.Entj
G Uik.Ajko R.Entj Rjrmkjgnl Nssjt Vnkuj
O Ajiolloli Anknlcj Ajiolloli Anknlcj
Jxcjrsocj Rjtuldu` Rjlijrdnnl
@jto`kng pnen `mkmh1 eo FNE> olo4
n. Osokng mkmh Nssjt Lmhmr Ejlinl lmhmr nssjt cmltmg NSA@ 729? LE.
a. Osokng mkmh Nssjt Ejscroptoml Ejlinl @jtjrnlinl Nssjt . c. @mkmh Nssjt Qjff Lmhmr osokng Lmhmr Au`to Rjrmkjgnl Nssjt.e. Rnen `mkmh Cknssjs Osokng @jkns nssjt.j. Rnen `mkmh Hnsn Kofj Osokng Hnsn Kofj nssjt.f. @mkmh % osokng % Folnk Nssjt Cmhhjrconk.
i. @mkmh Uik.Ajko R.Entj Osokng Uik.Ajko R.Entj Nssjt.
g. @mkmh Uik.Ajko R.Entj Osokng Uik.Ajko R.Entj Nssjt. o. Rnen @mkmh Ajiolloli Anknlcj Osokng Ajiolloli Anknlcj Nssjt.
d. Sjtjkng entn eooso shun dnlinl kupn eo sohpnl/ Snvj fokj.
Enpnt nlen kognt cmltmg pjliosonl hmeuk FAH: pnen inhanr eoanwng olo4
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LM OLEJ@S4 OO/ Gnk ?
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
3.1.1. Folnk Nssjt Foscnk
FNE1 snhn ejlinl FNE> gnlyn sndn hjliiuln`nl Foscnk sjsuno `jtjltunl pndn` ynli ajrkn`u. Olo aosn eo
n`sjs hjknkuo `mej hmeuk FNE1 ejlinl Jxpkmrjr hjlu hmeuk pntg eoenknhlyn ynotu4 FO-< NssjtNccmltoli -< UrnlsnctomlnkEntn-< FNE1.
Rjtuldu`
N`tof`nlkng tjrkjaog enguku prmirnh hySNR3, sjknldutlynnlen enpnt hjhokog Jxpkmrjr hjlu hmeuk ejlinl cnrnsjanino ajro`ut4>. Ckoc` auttml Jxpkmrjr hjlu FO.1. Ckoc` Hmeuk Nssjt Ncmltoli.
3. Ckoc` Urnlsnctomlnk entn.5. Emuakj Ckoc` FNE1 – Folnk Nsst Foscnk.
Sjknldutlyn eonrjn wmr`sgjjt sjajkng `nlnl n`nl hulcukfmrh pjlentnnl FNE> – Folnk Nsst Foscnk.
Jxcjrsocj Rjtuldu` Rjlijrdnnl
Rjtuldu`
Do`n nen pjrhnsnkngnl ejinl gnsok ynli ajkuh kjli`np ntnu toen` sjsuno gnsok ,Ckoc` -
<Fmrhukn -< Cnkc Lmw.
Do`n entn sjkjsno n`gor auknl `otn aosn ljlutuplyn enlinl Ckoc` -<Fmrhukn-<Ckmsoli,
Enl aokn oliol hjhau`n `jhanko Cko`-<Fmrhukn-<ZlCkmsj.
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk 12
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
5.3 Stnlenre rjpmrt
@jiontnl Nssjt Nccmltoli hjliiuln`nl Hmeuk FO (N`ultnlso Folnlcj), enknh prmirnh hySNR3, hnstjr entnynli gnrus eopjrsonp`nl nenkng 4
n. Rjlyusutnl @mhjrsok (FNQ>)
a. Rjlyusutnl Fos`nk (FNQ1)
Hnstjr entn eoaunt mk jg stnf eovoso ynli ajrwjlnli.
5.3.> Cmhhjrconk Ejprjcontoml
_notu Rjlyustnl @mhjrsok Nssjt.Olo aosn eo n`sjs hjknkuo `mej hmeuk FNQ> ejlinl Jxpkmrjr hjlu hmeuk pntg eoenknhlyn ynotu4 FO-< Nssjt Nccmltoli -< Stnlenre Qjpmrt-< FNQ>, Kognt inhanr eoanwng olo.
Rjtuldu`
N`tof`nlkng tjrkjaog enguku prmirnh hySNR3, sjknldutlynnlen enpnt hjhokog Jxpkmrjr hjlu hmeuk ejlinl cnrnsjanino ajro`ut4>. Ckoc` auttml Jxpkmrjr hjlu FO.1. Ckoc` Hmeuk Nssjt Ncmltoli.
3. Ckoc` Stnlenre Qjpmrt.5. Emuakj Ckoc` FNQ> – Rjlyusutnl @mhjrsok.
Sjknldutlyn eonrjn wmr`sgjjt sjajkng `nlnl n`nl hulcukfmrh pjlentnnl FNQ> – Rjlyusutnl @mhjrsok.
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk 1>
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk 11
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
jliosonl entn eo enknh `mkmh-`mkmh hmeuk FNQ> enpnt nlen o`uto sjanino ajro`ut4
@MKMH LNHN @MKMH OSO RJLENUNNL _NLI EO OLRZU
N Nssjt Lmhmr Lmhmr Nssjt
A Nssjt Hnol Lnhj Lnhn Hnol Nssjt
C Hnol Nssjt Hnol Nssjt
E Cknssjs @jkns
J Zhur Kofj Zhur Kofj
F % %
I Uik.Ajko R.Entj Uik.Ajko R.Entj
G Rjrmkjgnl Nssjt Vnkuj Rjrmkjgnl Nssjt Vnkuj
O Ajiolloli Anknlcj Ajiolloli Anknlcj
Jxcjrsocj Rjtuldu` Rjlijrdnnl
@jto`kng pnen `mkmh1 eo FNQ> olo4
n. Osokng mkmh Nssjt Lmhmr Ejlinl lmhmr nssjt cmltmg VN-62 Hjsonl. a. Osokng mkmh Nssjt Hnol Lnhj Ejlinl @jtjrnlinl Rjlyusutnl @mhjrsok
Nssjt . c. @mkmh Hnol Nssjts osokng hnol Nssjt pjlyusutnl `mhjrsok.
e. Rnen mkmh Cknssjs Osokng @jkns prlyusutnl mhjrsok nssjt.j. Rnen mkmh Zhur kofj Osokng ajrkn`u uhur pjlyusutnl.f. @mkmh % osokng % Ruyusutnll @mhjrsok.i. @mkmh Uik.Ajko R.Entj Osokng Uik.Ajko R.Entj Nssjt.
g. @mkmh Uik.Ajko R.Entj Osokng Uik.Ajko R.Entj pjlyusutnl `mhjrsok. o. Rnen @mkmh Ajiolloli Anknlcj Osokng Ajiolloli Anknlcj pjlyusutnl
`mhjrsok.
d. Sjtjkng entn eooso shun dnlinl kupn eo sohpnl/ Snvj fokj.
Enpnt nlen kognt cmltmg pjliosonl hmeuk FNQ> pnen inhanr eoanwng olo4
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk 13
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
Jxcjrsocj Rjtuldu` Rjlijrdnnl
Rjtuldu`
Do`n oliol hjlcjtn`lyn Ckoc` skj` nkk -<Rrovojw,
Cmltmg inhanr aosn eokognt eoanwgn olo gnsok ynli n`nl eocjtn`.
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk 15
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
7/27/2019 FAM - Asset Accounting
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LM OLEJ@S4 OO/ Gnk 1:
RJUZLDZ@ NSSJU NCCMLUOLI - hySNR3
QJVOSO 4 NSKO RJLDJKNSNL ZHZH UJQAOU 4 23/29
3.3.1. Foscnk Ejprncontoml
FNQ1 snhn ejlinl FNQ> gnlyn sndn hjliiuln`nl Fos`nk sjsuno `jtjltunl pndn` ynli ajrkn`u. Olo aosn eo
n`sjs hjknkuo mej hmeuk FNQ1 ejlinl Jxpkmrjr hjlu hmeuk pntg eoenknhlyn ynotu4 FO-< Nssjt Nccmltoli -<Stnlenre Qjpmrt-< FNQ1, Kognt inhanr eoanwng olo.
Rjtuldu`
N`tof`nlkng tjrkjaog enguku prmirnh hySNR3, sjknldutlyn
nlen enpnt hjhokog Jxpkmrjr hjlu hmeuk ejlinl cnrnsjanino ajro`ut4
>. Ckoc` auttml Jxpkmrjr hjlu FO.1. Ckoc` Hmeuk Nssjt Ncmltoli.3. Ckoc` Stnlenre Qjpmrt.5. Emuakj Ckoc` FNQ1 – Rjlyusutnl Fos`nk.
Hmeuk FNQ1 snhn ejlinl FNQ> gnlyn ynli hjhajen`nlFNQ>-Rjlyusutnl @mhjrsonk enl FNQ1-Rjlyusutnl Fos`nk.
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L M O
L E J @ S 4 O O O / G n k 1 6
R J U Z L D Z @ N S S J U N
C C M Z L U O L I - h y S N R 3
J V O S O 4 N S K O
A N I N L N K Z
Q & R J L D J K N S N L L _ N
U J Q
A O U 4 2 3 / 2 9
n i n l N k u r R j h a u n t n l N
s s j t N c c m u l t o l i
@ j t j r n l i n l 4
U
N r s o p h j
l u r u t t n l i i n k
I n r o s N r
u s E m ` u h j l
I n r o s n r u
s p j l c n t n t n l / ` j i o n t n l