PDF Kasus Laporan Keuangan PT Hanson International TBK Myrx - Compress

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MKG]KR JUJ

BKB J \INMK@YAYKN ....................................................


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....... 2
;.; Aktkr Biakhknd ......................................................
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....... 2
;.2 Ruouskn Okskak` ................................................. ....................................................
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....... 5
;.5 Oitcmi \iniajtjkn .................................................. ....................................................
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....... 5
;.= ]ufukn................................................. ......................................................
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........................ 5
;.9 Okngkkt........................................................ .......................................................
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.............. 5
BKB JJ AKNMKUKN ]ICRJ .......................................................
.........................................................................................................
.................................................. =
2.; Itjhk ................................................... ......................................................
..............................................................................
........................ =
2.2 Hcmi Itjh \rcgisj Khuntkn \rcgisjcnka ................................................... ........................ =
2.5 Knekokn.................................................................................................
Knekokn............................................. ..............................................................................
.......................... 7
2.= \irajnmundkn/Ukgidukrms
\irajnmundkn/Ukgidukrms .................................................................................................
 ................................................................................................. 4
BKB JJJ JUJ ..................................................................................................................................... :
5.; \rcgja \irusk`kkn \] @knscn Jntirnktjcnka ]bh. (OZRP) ............................................. :
5.2 Jmintjgjhksj hksus yknd mjkakoj \] @knscn Jntirnktjcnka ]bh. (OZRP)........................ :
5.5 Jmintjgjhksj \iaknddkrkn Itjhk Khuntkn \rcgisjcnka ................................................ ..... ;2
5.= Jmintjgjhksj Knekokn .....................................................
.....................................................................................................
................................................ ;5
5.9 \inirkpkn pirajnmundkn/Ukgidukrms
pirajnmundkn/Ukgidukrms ............................................... ............................... ;=
BKB JW \INY]Y\ ...................................................................................................................... ;9
=.; Hisjopuakn............................................................ ....................................................
.........................................................
..... ;9
=.2 Ukrkn ................................................... ......................................................
............................................................................
...................... ;9
MKG]KR \YU]KHK ................................................................................................................... ;7

;
BKB J \INMK@YAYKN

;.; Aktkr Biakhknd

\iakpcrkn hiukndkn pirusk`kkn si`krusnyk mjakpcrhkn mindkn binkr, tjmkh bjks, sisukj

mindkn hifkmjkn yknd sibinkrnyk mjkakoj pirusk`kkn, mkn sisukj mindkn hkjmk` ktku

kturkn piakpcrkn hkukndkn. Uiakjn jtu, akpcrkn hiukndkn pirusk`kkn `krus mjkumjt cai`

kumjtcr siekrk jnmipinmin, prcgisjcnka, kmja, mkn trknspkrkn. Nkoun hirkp hkaj hjtk fuopkj

 bibirkpk hksus mjoknk pirusk`kkn oioknjpuaksj akpcrkn hiukndkn mkn `ka jtu tjmkh

mjundhkphkn ktku einmirund mjtutup-tutupj cai` kumjtcr yknd oioirjhsk akpcrkn hiu kndkn

 pirusk`kkn tirsibut. Okhkak` jnj khkn oiobk`ks sktu hksus yknd mjkakoj cai` \] @knscn

Jntirnktjcnka ]bh (OZRP) mkn Umrj. U`iray Fchco, siakhu rihkn pkmk Hkntcr Khuntkn

\ubajh \urwkntcnc, Uundhcrc mkn Uurfk (oiobir cg Irnst knm Zcund Dacbka

 Ajojtim) yknd oiakhuhkn kumjt ktks Akpcrkn Hiukndkn ]k`unkn \] @knscn Jntirnksjcnka

]bh pir 5; Misiobir 2<;7.

Mkako hksus tirsibut \] @knscn Jntirnktjcnka ]bh (OZRP) tirbuhtj oiakhuhkn hiskak`kn

 pinykfjkn (cvirstktioint 
(cvirstktioint ) akpcrkn hiukndkn yknd oiobukt pinmkpktkn pir 5; misiobir

2<;7 cvirstktim sifuoak` Rp7;5 ojajkr. Uiakjn jtu hksus jnj fudk oinyirit Umrj. U`iray

Fchco ktks piaknddkrkn Hcmi Itjh \rcgisj Khuntkn \ubajh hkrink mjknddkp tjmkh eirokt

mkn hurknd bir`ktj-`ktj mkako oiakhuhkn kumjt. Ktks piaknddkrkn tirsibut, pkmk 5; Fuaj

2<;: Ctcrjtks Fksk Hiukndkn (CFH) oindiaukrhkn sknhsj mkn minmk tir`kmkp \] @knscn

Jntirnktjcnka ]bh (OZRP), fkfkrkn mjrihsj, mkn Umrj. U`iray Fchco.

2
;.2 Ruouskn Okskak`

Birmkskrhkn aktkr biakhknd hksus mjktks, ruouskn okskak` yknd khkn mjbk`ks aibj` aknfut

 pkmk okhkak` jnj sibkdkj birjhut6

;.2.; Bkdkjoknk hksus jnj bjsk tirfkmj3

;.2.2 Hcmi Itjh \rcgisj Khuntkn kpk skfk yknd mjaknddkr pkmk hksus jnj3

;.2.5 Kpk skfk knekokn yknd kmk mj mkako hksus jnj3

;.2.= Bkdkjoknk pinirkpkn pirajnmundkn ( skgidukrms)


 skgidukrms) yknd mkpkt mjtirkphkn untuh

oinknddkpj knekokn tirsibut3

;.5 Oitcmi \iniajtjkn

Oitcmi yknd mjdunkhkn mkako pinyusunkn okhkak` jnj ykjtu stumj ajtirktur. \inuajs

oiakhuhkn hkfjkn tir`kmkp krtjhia-krtjhia birjtk bisirtk tknddkpkn mkrj birbkdkj pj`kh yknd

tirajbkt. Uiakjn jtu pinuajs oiakhuhkn knkajsjs tir`kmkp hibjfkhkn yknd mjhiaukrhkn cai`

Ctcrjtks Fksk Hiukndkn sirtk knkajsjs tir`kmkp Hcmi Itjh \rcgisj Khuntkn yknd t irhkjt.

;.= ]ufukn

]ufukn piobuktkn okhkak` jnj ykjtu untuh oioinu`j skak` sktu tudks Yfjkn ]indk`

Uioistir oktk huajk` \indkumjtkn mkn Ksurkns ; sirtk oinkobk` pinditk`ukn

ok`ksjswk/j tirhkjt bkdkjoknk pinkndknkn hksus kumjt mj Jnmcnisjk.

;.9 Okngkkt

\inuajs bir`krkp kdkr okhkak` jnj mkpkt oinkobk` piok`kokn piobkek tirhkjt hksus

yknd mjkakoj cai` \] @knscn Jntirnktjcnka ]bh (OZRP) mkn Hkntcr Khuntkn \ubajh

\urwkntcnc, Uundhcrc mkn Uurfk mkn oioitjh piobiakfkrkn kdkr hksus sipirtj jnj tjmkh

tiruaknd akdj mj oksk oinmktknd.

5
BKB JJ AKNMKUKN ]ICRJ

2.; Itjhk

Oinurut @. K. Oustkgk pindirtjkn itjhk jkak` suktu jaou pinditk`ukn yknd oinyiajmjhj

suktu pirjakhu sisicrknd bkjh mkn yknd buruh mindkn oiopir`ktjhkn pirbuktkn oirkhk

mindkn khka pjhjrnyk. Mindkn hktk akjn, itjhk oirupkhkn sirkndhkjkn kturkn pirjakhu,

ocrka, mkn njakj-njakj mkako oksykrkhkt kdkr hi`jmupkn mkpkt birmundsj siekrk tirktur.

Hkrink itjhk tiak` oinfkmj pimcokn oksykrkhkt mkako birpirjakhu, okhk bibirkpk mkrj

njakj itjhk tiak` mjoksuhhkn himkako Ynmknd-Ynmknd mkn pirkturkn akjn yknd tiak` mj

sk`hkn siekrk `uhuo.

2.2 Hcmi Itjh \rcgisj Khuntkn \rcgisjcnka

Mkako piakhsknkkn tudks khuntkn, itjhk tiak` oinfkmj pimcokn mkn aknmkskn mkako

oinfkaknhkn hidjktkn prcgisjcnka hkrink khuntkn oiojajhj tknddund fkwkb untuh

 birtjnmkh sisukj mindkn hipintjndkn pubajh. Uipirtj yknd tirekntuo pkmk \rjnsjp Mkskr

Itjhk Uihsj ;<< ejrj piobimk prcgisj khuntknsj kmkak` hisimjkknnyk oinirjok tknddund

 fkwkb untuh birtjnmkh bkdj hipintjndkn pubajh. Cai` hkrink jtu, tknddund fkwkb Khuntkn

\rcgisjcnka tjmkh `knyk tirbktks pkmk hipintjndkn hajin ktku piobirj hirfk. Nkoun fudk

`krus oioir`ktjhkn mkn oioktu`j hitintukn Hcmi Itjh \rcgisj Khuntkn \rcgisjcnka.

Hcmi itjh jnj tirmjrj ktks tjdk bkdjkn, ykjtu6

k. Bkdjkn K, oinfiakshkn oindinkj 9 prjnsjp mkskr itjhk prcgisjcnka yknd mjtirkphkn bkdj

siauru` khuntkn.

 b. Bkdjkn B birakhu bkdj Khuntkn \rcgisjcnka mj \rkhtjh \ubajh.

=
e. Bkdjkn E birakhu bkdj Khuntkn \rcgisjcnka mj Bjsnjs yknd oundhjn fudk riaivkn bkdj

Khuntkn \rcgisjcnka mj \rkhtjh \ubajh untuh hikmkkn tirtintu yknd oirihk `kmkpj

Hioumjkn mkako Ixpcsuri Mrkgt Hcmi Itjh Khuntkn \rcgisjcnka yknd mjhiaukrhkn cai`

Jhktkn Khuntkn Jnmcnisjk (JKJ) mjfiakshkn bk`wk Khuntkn \rcgisjcnka `krus oioktu`j

 prjnsjp mkskr itjhk birjhut6

k. Jntidrjtks

ykjtu birsjhkp audks mkn fufur mkako siouk `ubundkn prcgisjcnka mkn bjsnjs.

 b. Cbfihtjvjtks

ykjtu tjmkh oiobjkrhkn bjks, binturkn hipintjndkn, ktku pindkru` yknd tjmkh

sioistjnyk mkrj pj`kh akjn, yknd mkpkt oindiskopjndhkn pirtjobkndkn prcgisjcnka

ktku bjsnjs.

e. Hcopitinsj mkn hi`ktj-`ktjkn prcgisjcnka

ykjtu oinfkdk pinditk`ukn mkn hik`ajkn prcgisjcnka pkmk tjndhkt yknd mjbutu`hkn

untuh oiokstjhkn bk`wk hajin ktku piobirj hirfk khkn oinirjok fksk prcgisjcnka

yknd hcopitin birmkskrhkn pirhiobkndkn prkhtjh, pirkturkn, mkn tihnjh outkh`jr,

sirtk birtjnmkh sunddu`-sunddu` mkn sisukj mindkn tihnjh mkn stknmkr prcgisjcnka

yknd birakhu.

m. Hirk`ksjkkn

ykjtu oind`croktj hirk`ksjkkn jngcroksj yknd mjpircai` mkrj `ksja `ubundkn

 prcgisjcnka mkn bjsnjs mindkn tjmkh oindundhkphkn


oindun dhkphkn jngcroksj tirsibut hipkmk pj`kh

hitjdk tknpk kmk hiwinkndkn yknd fiaks mkn oiokmkj, hieukaj tirmkpkt suktu `kh ktku

hiwkfjbkn `uhuo ktku prcgisjcnka untuh oindundhkphknnyk, sirtk tjmkh

9
oinddunkhkn jngcroksj tirsibut untuh hiuntundkn prjbkmj Khuntkn \rcgisjcnka ktku

 pj`kh hitjdk.

i. \irjakhu \rcgisjcnka

ykjtu oioktu`j `uhuo mkn pirkturkn yknd birakhu mkn oind`jnmkrj pirjakhu kpk pun

yknd oindurkndj hipirekykkn hipkmk prcgisj Khuntkn \rcgisjcnka.

2.5 Knekokn

Mkako pinidkhkn mkn pinirkpkn Itjhk \rcgisj Khuntkn, pkstj tirmkpkt knekokn ktku

 bibirkpk pindkru` mkrj aukr mjrj


mjrj Khuntkn yknd mkpkt oindurkndj hipktu`kn tir`kmkp Hcmi

Itjh Khuntkn \rcgisjcnka. Mkako Ixpcsuri Mrkgt Hcmi Itjh Khuntkn \rcgisjcnka

mjsibuthkn bibirkpk hktidcrj knekokn yknd okopu oioindkru`j hipktu`kn tir`kmkp

 prjnsjp mkskr itjhk mjkntkrknyk6

k. Knekokn hipintjndkn prjbkmj ( siag-jntirist


 siag-jntirist t`rikt)

Zkjtu knekokn yknd tjobua hkrink kmknyk hcngajh hipintjndkn prjbkmj tirhkjt

hipintjndkn hiukndkn ktku hipintjndkn akjn yknd oioindkru`j Khuntkn \rcgisjcnka

oiakhuhkn pirjakhu tjmkh akykh yknd oiobukt jk oirksk mjuntundhkn.

 b. Knekokn tiakk` prjbkmj (siag-rivjiw t`rikt)

Zkjtu knekokn yknd tirfkmj khjbkt mkrj Khuntkn \rcgisjcnka tjmkh mkpkt sipinu`nyk

oiakhuhkn ivkauksj ktks pirtjobkndkn yknd mjakhuhkn ktku fksk yknd mjbirjhkn cai`

Khuntkn \rcgisjcnka akjn pkmk Hkntcr Khuntkn ktku crdknjsksj tiopktnyk bihirfk yknd

khkn mjdunkhkn cai` Khuntkn \rcgisjcnka untuh oiakhuhkn pirtjobkndkn sibkdkj

 bkdjkn mkrj fksk yknd simknd mjbirjhkn

7
e. Knekokn kmvchksj (kmvcekey t`rikt)

Zkjtu knekokn yknd tirfkmj hitjhk Khuntkn \rcgisjcnka khkn oioprcocsjhkn pcsjsj

hajin ktku crdknjsksj tiopktnyk bihirfk skopkj pkmk tjtjh yknd mkpkt oindurkndj

cbfihtjvjtksnyk

m. Knekokn himihktkn (gkojajkrjty t`rikt)

Zkjtu knekokn yknd tirfkmj hitjhk Khuntkn \rcgisjcnka tirakau birsjopktj pkmk

hipintjndkn hajin ktku crdknjsksj tiopktnyk bihirfk, ktku tirakau oumk` oinirjok

`ksja pihirfkkn oirihk, hkrink oiojajhj `ubundkn mihkt mkn tiak` birakndsund akok.

i. Knekokn jntjojmksj (jntjojmktjcn t`rikt)

Zkjtu knekokn yknd tirfkmj hitjhk Khuntkn \rcgisjcnka mj`kakndj untuh birtjnmkh

siekrk cbfihtjg hkrink kmknyk tihknkn mkn upkyk oioindkru`j Khuntkn \rcgisjcnka

mkrj hajin ktku pj`kh akjn.

2.= \irajnmundkn/ Ukgi
 Ukgiduk
dukrms
rms

\irajnmundkn oirupkhkn tjnmkhkn untuh oindurkndj mkn oind`jakndhkn knekokn skopkj

hi bktks tcairknsj. \irajnmundkn jnj mjbkdj oinfkmj muk hktidcrj ykjtu6

k. \irajnmundkn yknd mjejptkhkn cai` prcgisj, pirunmkndunmkndkn, ktku pirkturkn

tiroksuh6

- \irsykrktkn pinmjmjhkn, piaktj`kn, mkn pindkakokn untuh oioksuhj prcgisj.

- \irsykrktkn pindiobkndkn prcgisjcnka birhiaknfutkn.

- \irkturkn tktk hiacak hcrpcrkt8

- Utknmkr prcgisj

4
- \rcsimur piokntkukn mkn pinmjsjpajnkn cai` Jhktkn Khuntkn Jnmcnisjk ktku

riduaktcr 

- ]iakk`kn ihstirnka cai` pj`kh hitjdk yknd mjbirj hiwinkndkn yknd sk` ktks

akpcrkn, `ksja, hcounjhksj, ktku jngcroksj yknd mj`ksjahkn cai` Khuntkn

\rcgisjcnka.

 b. \irajnmundkn mkako ajndhundkn hirfk yknd mkpkt mjejptkhkn cai` Jhktkn Khuntkn

Jnmcnisjk, pirunmknd-unmkndkn, pirkturkn, ktku crdknjsksj tiopkt bihirfk mindkn

mjwufumhknnyk6

- Ujstio pindkmukn yknd igihtjg mkn tirpubajhksj mindkn bkjh kdkr pirjakhu tjmkh itjs

ktku pirjakhu tjmkh prcgisjcnka mkpkt mjakpcrhkn un tuh mjtjnfkhaknfutj.

- Hiwkfjbkn yknd mjnyktkhkn siekrk ihspajsjt untuh oiakpcrhkn piaknddkrkn itjhk.

0
BKB JJJ JUJ

5.; \rcgja \irusk`kkn \] @knscn Jntirnktjcnka ]bh. (OZRP)

\] @knscn Jntirnktjcnka ]bh (OZRP) mjmjrjhkn pkmk tk`un ;:4;, siouak oirupkhkn

 pirusk`kkn oknugkhtur tihstja yknd birkaj` gundsj mj tk`un 2<;5. Uifkh tk`ub 2<;5 \]

@knscn Jntirnktjcnka ]bh (OZRP) oinfkmj pirusk`kkn aknmbknh   prcpirtj utkok mj

Jnmcnisjk, mindkn auks ak`kn aibj` mkrj =.:<< `ihtkr yknd tir`kopkr mj birbkdkj achksj

strktidjs mj Fkbcmitkbih. Hcojtoin hkoj kmkak` ‑ Bujamjnd Ejtjis gcr Ajgi‟ (Oiobkndun

Hctk untuh Hi`jmupkn) mkn oiobirjhkn prcpirtj yknd nykokn sirtk birhukajtks tjnddj

hipkmk piaknddkn.

5.2 Jmintjgjhksj hksus yknd mjkakoj \] @knscn Jntirnktjcnka ]bh. (OZRP)

\kmk 5; Fuaj 2<;: Ctcrjtks Fksk Hiukndkn (CFH) oinfktu`hkn sknhsj hipkmk Binny

]fchrcskputrc mkn pirusk`kkn yknd mjpjopjnnyk ykhnj \] @knscn Jntirnktjcnka ]bh.

(OZRP) hkrink hiskak`kn pinykfjkn (cvirstktioint 


(cvirstktioint ) akpcrkn hiukndkn pirusk`kkn untuh

 pirjcmi 5; Misiobir 2<;7. Birjhut


Birjhut bibirkpk piaknddkrkn yknd
yknd mjakhuhkn cai` \] @knscn

Jntirnksjcnka ]bh. birmkskrhkn `ksja pioirjhskkn ktks hksus mudkkn piakn ddkrkn pirkturkn

 pirunmknd-unmkndkn mj Bjmknd \kskr Ocmka cai` CFH6

k. Hitintukn \kska 7: Ynmknd-Ynmknd Nc. 0 ]k`un ;::9 tintknd \kskr Ocmka (YY\O)

 fc. `urug K kndhk 5 \irkturkn Ncocr WJJJ.D.4 tintknd \inykfjkn mkn \indundhkpkn

Akpcrkn Hiukndkn Iojtin ktku \irusk`kkn \ubajh (\irkturkn Ncocr WJJJ.D.&) fc.

 pkrkdrkg 57 \irnyktkkn Utknmkr Khuntknsj


Khun tknsj Hiukndkn == tintknd Khuntknsj Khtjvjtks

\indiobkndkn Rika Istkt (\UKH ==) hkrink ktks pinfukakn Hkviajnd Ujkp Bkndun

(HKUJBK) mindkn njakj drcss


njakj  drcss sibiskr Rp452.<<<.<<<.<<<,-, \] @knscn Jntirnktjcnka

:
]bh oindkhuj pinmkpktkn mindkn oitcmi khruka pinu`  guaa
 (guaa keruka oit`cm ) pkmk

Akpcrkn Hiukndkn ]k`unkn (AH]) \] @knscn Jntirnktjcnka ]bh pir 5; Misiobir

2<;7.

 b. Hitintukn \kska 7: YY\O fc, `urug E kndhk 2 `urug m kndhk ;) `urug b) \irkturkn

 Ncocr WJJJ.D.4
WJJJ.D.4 hkrink \] @knscn Jntirnktjcnka ]bh tjmkh oindundhkphkn \irfknfjkn
\irfknfjkn

\indjhktkn Fuka biaj Hkvajnd Ujkp Bkndun mj \iruok`kn Uirpcnd Hineknk tirtknddka

;= Fuaj 2<;7 (\\FB ;= Fuaj 2<;7) tirhkjt pirnfukakn HKUJBK pkmk AH] \] @knscn

Jntirnktjcnka ]bh pir 5; misiobir 2<;7.

Uiakjn jtu tirmkpkt piaknddkrkn akjn yknd mjakhuhkn cai` fkfkrkn mjrihtur mkn rihkn rihkn

 pkmk Hkntcr Khuntkn \ubajh \urwkntcnc, Uundhcrc mkn Uurfk (oiobir cg irnst knm Zcund

Dacbka Ajojtim ) yknd oiakhuhkn kumjt ktks AH] \] @knscn Jntirnktjcnka ]bh pir 5;

Misiobir 2<;7. \iaknddkrkn tirsibut mjkntkrknyk6

k. Umr. Binny ]fchrcskputrc, siakhu Mjrihtur


Mjrihtur Ytkok \] @knscn Jntirnksjcnka ]bh,

tirbuhtj oiakhuhkn piaknddkrkn6

-  pkska ;<4 YY\O hkrink Umr. Binny ]fchrcskputrc sibkdkj pj`kh yknd

oinknmktkndknj \\FB ;= Fuaj 2<;7 mkn Riprisintktjcn


mkn Riprisintktjcn Aittir tirtknddka 2: Okrit

2<;4 tjmkh oinykopkjhkn \\FB ;= Fuaj hipkmk kumjtcr yknd oindkumjt AH] \]

@knscn Jntirnktjcnka ]bh yknd oindkhjbkthkn pinmkpktkn pir 5; misiobir 2<;7

cvirstktim sifuoak` Rp7;5.<<<.<<<.<<< mkn CFH si`jnddk CFH tjmkh mkpkt

oinddunkhkn hiwinkndkn untuh oioirjntk`hkn \] @knscn Jntirnktjcnka ]bh

oiakhuhkn hcrihsj ktks pindkhukn pinmkpktkn.

-  birtknddund fkwkb ktks hiskak`kn pinykfjkn Akpcrkn Hiukndkn ]k`unkn (AH])

\] @knscn Jntirnktjcnka ]bh pir 5; Misiobir 2<;7 sibkdkjoknk m jokhsum mkako

;<
hitintukn kndhk = fjs. kndhk 2 mkn kndhk 5 \irkturkn Ncocr WJJJ.D.;; tintknd

]knddund Fkwkb Mjrihsj ktks Akpcrkn Hiukndkn.

 b. Umr. Kmnkn ]kbrknj, siakhu Mjrihtur \] @knscn Jntirnksjcnka ]bh pir 5; Misiobir

2<;7, birtknddund fkwkb ktks hiskak`kn pinykfjkn AH] \] @knscn Jntirnksjcnka ]bh

 pir 5; Misiobir 2<;7.

e. Umrj. U`iray Fchco, siakhu rihkn pkmk Hkntcr Khuntkn \ubajh \urwkntcnc, Uundhcrc

mkn Uurfk (oiobir cg Irnst knm Zcund Dacbka Ajojtim) yknd oiakhuhkn kumjt ktks

AH] \] @knscn Jntirnksjcnka ]bh pir 5; Misiobir 2<;7, tirbuhtj oiakhuhkn

 piaknddkrkn \kska 77 YY\O fjs. pkrkdrkg K ;= U\K\ UK 2<< mkn Uihsj ;5< Hcmi Itjh

\rcgisj Khuntkn \ubajh ― 


\ubajh ―  Jnstjtut
 Jnstjtut Khuntkn \ubajh Jnmcnisjk hkrink mjnjakj tjmkh eirokt

mkako piakhsknkkn prcsimur kumjt UK 97< tirutkok pkmk `urug (b) pkrkdrkg ;= tirhkjt

 pinintukn kpkhk` AH] \] @knscn jntirnksjcnka ]bhj pir 5; Misiobir 2<;7 yknd

oindknmund hiskak`kn oktirjka yknd oioirauhkn pirubk`kn ktku tjmkh ktks gkhtk

yknd mjhitk`uj cai` Kumjtcr sitiak` akpcrkn hiukndkn mjtirbjthkn.

Mindkn kmknyk piaknddkrkn tirsibut, CFH oinitkphkn sknhsj mjkntkrknyk6

k. \] @knscn Jntirnktjcnka ]bh mjhinkhkn6

- Uknhsj kmojnjstrktjg birupk minmk sibiskr Rp9<<.<<<.<<<,<< (ajok rktus futk

rupjk`)8 mkn

- \irjntk` ]irtuajs untuh oiakhuhkn pirbkjhkn mkn pinykfjkn hiobkaj ktks AH] \]

@knscn Jntirnktjcnka ]bh pir 5; Misiobir 2<;7 pkajnd akobkt ;= (iopkt biaks)

`krj sitiak` mjtitkphknnyk surkt sknhsj.

 b. Umr. Binny ]fchrcskputrc mjhinkhkn sknhsj kmojnjstrktjg birupk minmk

sibiskr sibiskr Rp9.<<<.<<<.<<<,<< (ajok ojajkr rupjk`).

;;
e. Umr. Kmnkn ]kbrknj mjhinkhkn sknhsj kmojnjstrktjg birupk minmk sibiskr

Rp;<<.<<<.<<<,<< (sirktus futk rupjk`).

m. Umr. U`iray Fchco siakhu Khuntkn \ubajh yknd tirmkgtkr mj Ctcrjtks Fksk Hiukndkn

mjhinkhkn sknhsj kmojnjstrktjg birupk \iobihukn U]]M siakok ; (sktu) tk`un

tir`jtund sitiak` mjtitkphknnyk surkt sknhsj

5.5 Jmintjgjhksj \iaknddkrkn Itjhk Khuntkn \rcgisjcnka

Mkako \induouokn Ctcrjtks Fksk Hiukndkn Ncocr6 \IND-5/\O.;/2<;: mjsibuthkn

tiak` tirfkmj piaknddkrkn \kska 77 YY\O fjs. pkrkdrkg K ;= U\K\ UK 2<< mkn Uihsj ;5<

Hcmi Itjh \rcgisj Khuntkn \ubajh ― 


\ubajh  ―  Jnstjtut
  Jnstjtut Khuntkn \ubajh Jnmcnisjk cai` Umr. U`iray

Fchco, siakhu rihkn pkmk Hkntcr Khuntkn \ubajh \urwkntcnc, Uundhcrc mkn

Uurfk (oiobir cg Irnst knm Zcund Dacbka Ajojtim) yknd oiakhuhkn kumjt ktks AH] \]

@knscn Jntirnksjcnka ]bh pir 5; Misiobir 2<;7. \kmk sihsj ;5< mjfiakshkn bk`wk Fksk

 prcgisjcnka yknd hcopitin


h copitin oinsykrkthkn pirtjobkndkn yknd eirokt mkako
mkak o oinirkphkn

 pinditk`ukn mkn hik`ajkn prcgisjcnka untuh fksk yknd mjbirjhkn. Uiakjn jtu sitjkp
sitjkp Khuntkn

\rcgisjcnka mjwkfjbhkn untuh birtjnmkh tihun sisukj mindkn stknmkr tihnjs mkn prcgisjcnka

yknd birakhu hitjhk oiobirjhkn fksk prcgisjcnka. Hitihunkn oiajputj tknddund fkwkb

untuh birtjnmkh sisukj mindkn pinudkskn, bir`ktj-`ktj, aindhkp, mkn tipkt wkhtu.

\kmk hksus jnj Umr. U`iray Fchco fustru hurknd eirokt mkn bir`ktj-`ktj mkako oiakhuhkn

kumjt akpcrkn hiukndkn. ]irbuhtj hkrink jk tjmkh oindcrihsj hiskak`kn bk`wk tirmkpkt

hiskak`kn oktirjka pkmk Akpcrkn Hiukndkn ]k`unkn \] @knscn Jntirnktjcnka ]bh ykjtu

hiskak`kn mkako pindkhukn pinmkpktkn ktks pinfukakn HKUJBK mindkn oitcmi  guaa

keruka oit`cm mkn tjmkh okopu oiniouhkn hihurkndkn jngcroksj yknd si`krusnyk

;2
mjakopjrhkn mkako akpcrkn hiukndkn birupk pirfknfjkn pindjhktkn fuka biaj (\\FB) ktks

 pinfukakn HKUJBK.
HKU JBK. @ka tirsibut oiobukt pinmkpktkn \] @knscn Jntirnktjcnka ]bh pir

5; Misiobir 2<;7 oinfkmj cvirstktim mindkn njakj oinekpkj Rp7;5.<<<.<<<.<<<,-.

5.= Jmintjgjhksj Knekokn

Mkrj hksus jnj, skyk fudk oiaj`kt bkdkjoknk akpcrkn tk`unkn \] @knscn Jntirnktjcnka ]bh.

(OZRP). Mkrj akpcrkn tirsibut skyk oiniouhkn bk`wk kumjtcr yknd oiakhuhkn kumjt ktks

Akpcrkn Hiukndkn ]k`unkn (AH]) \] @knscn Jntirnksjcnka ]bh tk`un 2<;9 mkn 2<;7

kmkak` skok ykjtu Umrj. U`iray Fchco, siakhu rihkn pkmk Hkntcr Khuntkn \ubajh

\urwkntcnc, Uundhcrc mkn Uurfk (oiobir cg Irnst knm Zcund Dacbka Ajojtim). 
Ajojtim).  Ukyk

oineurjdkj khkn hioundhjnkn kmknyk knekokn yknd tirfkmj ykjtu knekokn himihktkn

( gkojajkrjty
 gkojajkrjty t`rikts) oishjpun bkru oindkumjt siakok 2 tk`un, nkoun `ubundkn jnj

okopu oidjnmjhksjhkn kmknyk rksk sjopktj kntkr himuknyk.


himuknyk. Oindkpk skyk bjsk

oindjnmjhksjhkn tirfkmjnyk knekokn tirsibut3 Hkrink siwkfkrnyk bjak jndjn oind`ksjahkn

akpcrkn hiukndkn yknd jnmipinmin, cbfihtjg, mkn tjmkh bjks khkn aibj` bkjh bjak akpcrkn

hiukndkn mjkumjt pkajnd tjmkh cai` crknd yknd birbimk mkrj hkntcr khuntkn pubajh tirsibut.

Oishjpun oinurut \OH Nc, ;4/\OH.<;/2<<0 pkska 5 kykt (;) sicrknd Khuntkn \ubajh

mjpirbcai`hkn oiobirjhkn fksk kumjt pkajnd akok 5 tk`un birturut-turut, nkoun khkn aibj`

 bkjh bjak mjkumjt cai` Khuntkn \ubajh yknd birbimk kdkr oind`ksjahkn akpcrkn yknd

Cbfihtjg mkn tjmkh birpj`kh.

Knekokn himihktkn tirsibut bjsk oinddjrjnd kumjtcr untuh birsjopktj m kn skajnd pirekyk

tir`kmkp \] @knscn Jntirnktjcnka ]bh. (OZRP). Mkrj sjopktj tirsibut bjsk oinddjrjnd

kumjtcr hurknd eirokt mkn bir`ktj-`ktj mkako oindkumjt trknskhsj pkmk akpcrkn hiukndkn.

;5
5.9 \inirkpkn pirajnmundkn/ Ukgi
 Ukgiduk
dukrms
rms

Ypkyk pineidk`kn tirfkmjnyk piaknddkrkn itjhk prcgisj khuntkn mkn oineidk` oun euanyk

knekokn sipirtj yknd tirmkpkt mj hksus jnj, mjpirauhkn kmknyk skgidukrms


kmknyk  skgidukrms// pirajnmundkn

mjkntkrknyk6

- \injndhktkn jntirnka ecntrca oiakauj pinirkphkn mcubai e`ieh mkrj sjsj pirusk`kkn

sibiauo Akpcrkn Hiukndkn ]k`unkn (AH]) mj kumjt cai` Khuntkn \ubajh.

- Oiobukt pinjakjkn birhkak sipirtj \irgcroknei


sipirtj  \irgcroknei Kpprkjska tjkp knddctk bkjh mkrj

mkako \] @knscn Jntirnksjcnka ]bh ktku tjkp knddctk mkako Hkntcr Khuntkn

\ubajh \urwkntcnc, Uundhcrc mkn Uurfk (oiobir cg Irnst knm Zcund Dacbka

 Ajojtim) untuh oinditk`uj bkdkjoknk hjnirfk tjkp knddctk. Mkrj pinjakjkn hjnirfk

tirsibut mkpkt mjtirkphkn riwkrms knm punjs`oint yknd mkpkt oinmcrcnd siouk

crknd kdkr bihirfk mindkn bkjh, okhsjoka, mkn oiopircai` `ksja yknd okhsjoka.

- Oindufj hiokopukn Khuntkn \ubajh siekrk birhkak mkn oiobirjhkn piobihkakn

kumjt tir`kmkp birbkdkj finjs pirusk`kkn untuh oinfkdk pirgcrok oirihk.

- \iobirjkn  piaktj`kn, pinmjmjhkn, mkn piobihkakn


piobihkakn pidkwkj tirhkjt prcsimur piakpcrkn

hiukndkn, hiaindhkpkn jngcroksj yknd khkn mjakpcrhkn, sirtk stknmkr hcopitinsj khuntkn

yknd birakhu. Mindkn miojhjkn, hioudhjnkn hiskak`kn piakpcrkn mkpkt birhurknd.

- Oiobukt sibuk` sjstio pindkmukn yknd igihtjg mkn tirpubajhksj mindkn b kjh kdkr

siouk crknd mj \] @knscn Jntirnksjcnka ]bh (OZRP) mkpkt oiakpcrhkn pirjakhu

tjmkh itjs ktku pirjakhu tjmkh prcgisjcnka yknd mjaj`kt ktku mjrkskhkn untuh

mjtjnfkhaknfutj.

- Oindkmkhkn rctksj pkrtnir Khuntkn \ubajh yknd oindkumjt pirusk`kkn siekrk

 birhkak untuh untuh oindurkndj hioundhjnkn kmknyk knekokn.

;=
BKB JW \INY]Y\

=.; Hisjopuakn

\] @knscn Jntirnktjcnka ]bh. (OZRP) mjhinkj sknhsj cai` CFH hkrink hiskak`kn

 pinykfjkn Akpcrkn Hiukndkn ]k`unkn (AH]) pirusk`kkn untuh pirjcmi 5; Misiobir

2<;7 yknd cvirstktim sifuoak` Rp7;5.<<<.<<<.<<<,- mkn hiskak`kn pindkhukn pinmkpktkn

ktks HKUJBK. Uiakjn jtu CFH fudk oinfktu`j sknhsj hipkmk Umrj. U`iray Fchco, siakhu

rihkn pkmk Hkntcr Khuntkn \ubajh \urwkntcnc, Uundhcrc mkn Uurfk (oiobir cg Irnst knm

Zcund Dacbka Ajojtim) ktks piaknddkrkn \kska 77 YY\O fjs. pkrkdrkg K ;= U\K\ UK 2<<

mkn Uihsj ;5< Hcmi Itjh \rcgisj Khuntkn \ubajh. Uiakjn jtu tirmkpkt knekokn himihktkn

( gkojajkrjty
 gkojajkrjty t`rikts) yknd bjsk oinddjrjnd Umrj. U`iray Fchco untuh birsjopktj mkn skajnd

 pirekyk tir`kmkp \] @knscn Jntirnktjcnka ]bh mkn oinyibkbhkn jk hurknd e irokt mkako

oindkumjt AH] \] @knscn Jntirnktjcnka ]bh. Yntuh oindktksj knekokn tirsibut, pirau

mjtirkphkn  skgidukrms  birupk pinjndhktkn jntirnka ecntrca , oindufj pirgcrok kumjtcr

siekrk birhkak, piobirjkn  piobihkakn


 piobihkakn pidkwkj, mkn oindkmkhkn rctksj pkrtnir Khuntkn

\ubajh siekrk birhkak.

=.2 Ukrkn

Ukrkn skyk untuh kumjtcr mkn pirusk`kkn hajin ykjtu oinirkphkn skgidukrms


oinirkphkn  skgidukrms mkrj sjsj

 pirkturkn mkn pirajnmundkn mkako ajndhundkn hirfk untuh oiodurkndj hioundhjnkn

tirfkmjnyk knekokn hipintjndkn prjbkmj, tiakk` prjbkmj, kmvchksj, himihktkn, mkn

jntjojmksj sirtk oindurkndj tirfkmjnyk piaknddkrkn hcmi itjh \rcgisj Khuntkn \rcgisjcnka.

Ypkyk jnj pirau mjakhuhkn hkrink mkpkt oioindkru`j riputksj hjnirfk pirusk`kkn mkn HK\

 bjak knekokn tirsibut tirfkmj siekrk nyktk.

;9
MKG]KR \YU]KHK

@kyis, Tkaakdi, knm Dcrtiokhir. (2<;=). \rjnejpais


(2<;=). \rjnejpais cg Kumjtjnd ― 
Kumjtjnd ―  kn
 kn Jntrcmuetjcn tc Jntirnktjcnka

Utknmkrms cn Kumjtjnd, 5rm Imjtjcn.


Imjtjcn. \ikrscn Imuektjcn Ajojtim

Jhktkn Khuntkn Jnmcnisjk. (2<;7, 24 Chtcbir). Ixpcsuri


Chtcbir). Ixpcsuri Mrkgt Hcmi Itjh Khuntkn \rcgisjcnka.

Mjkhsis pkmk ;7 Chtcbir 2<;:, mkrj

`ttp6//www.jkjdacbka.cr.jm/v<5/gjais/gjaiSbirjtk/Hcmi%2<Itjh%2<Khuntkn%2<\rcgisjcnk

a.pmg 

Ointirj Hiukndkn. (2<<0, 9 Gibrukrj). \irkturkn


Gibrukrj). \irkturkn Ointirj Hiukndkn Ncocr6 ;4/\OH.<;/2<<0

tintknd Fksk Khuntkn \ubajh . Mjkhsis pkmk ;0 Chtcbir 2<;:, mkrj

`ttp6//www.fmj`.hioinhiu.dc.jm/guaa]ixt/2<<0/;4~\OH.<;~2<<0\ir.@]O

Ctcrjtks Fksk Hiukndkn. (2<;:, 5; Fuaj). \induouokn


Fuaj). \induouokn Ctcrjtks Fksk Hiukndkn Ncocr6 \IND

5/\O.;/2<;: Uknhsj Kmojnjstrktjg mkn/ktku \irjntk` ]irtuajs ]ir`kmkp \] @knscn

 Jntirnktjcnka ]bh, Ukumkrk Binny ]fchrcskputrc, Ukumkrk Kmnkn ]kbrknj, mkn Ukumkrj

U`iray Fchco.
Fchco. Mjkhsis pkmk ;9 Chtcbir 2<;:, mkrj `ttps6//www.cfh.dc.jm/jm/birjtk-mkn-

hidjktkn/pinduouokn/Mceuoints/CFH%2<]itkphkn%2<Uknhsj%2<Kmojnjstrktjg%2<ti

r`kmkp%2<\]%2<@knscn%2<Jntirnksjcnka%2<]bh.pmg

\] @knscn Jntirnktjcnka ]bh. (2<;7, 25 Oij). Ecnscajmktim gjnknejka stktioints ks cg Mieiobir

5;, 2<;9 knm gcr t`i yikr t`in inmim wjt` jnmipinmint kumjtcrs ripcrt . Mjkhsis pkmk ;9

Chtcbir 2<;:, mkrj `ttps6//`knscn.ec.jm/akpcrkn-hiukndkn


mkrj `ttps6//`knscn.ec.jm/akpcrkn-hiukndkn

\] @knscn Jntirnktjcnka ]bh. (2<;4, 2< Okrit). Ecnscajmktim gjnknejka stktioints ks cg Mieiobir

5;, 2<;7 knm gcr t`i yikr t`in inmim wjt` jnmipinmint kumjtcrs ripcrt . Mjkhsis pkmk ;9

Chtcbir 2<;:, mkrj `ttps6//`knscn.ec.jm/akpcrkn-hiukndkn


mkrj `ttps6//`knscn.ec.jm/akpcrkn-hiukndkn

;7
\] @knscn Jntirnktjcnka ]bh. 2<;0. @jstcrj
2<;0. @jstcrj mkn Eirjtk Hkoj. Mjkhsis pkmk ;9 Chtcbir 2<;:, mkrj

`knscn.ec.jm/`jstcrj

Utumjc, Kaj. (2<;:, ;4 Uiptiobir). \indirtjkn


Uiptiobir). \indirtjkn Itjhk, Ejrj mkn Finjs Uiekrk Youo Oinurut \krk

 K`aj. Mjkhsis pkmk ;9 Chtcbir 2<;:, mkrj `ttps6//pinmjmjhkn.ec.jm/pindirtjkn-itjhk-ejrj-

mkn-finjs-siekrk-uouo-oinurut-pkrk-k`aj/

Tkrizk, Ocnjek. (2<;:, : Kdustus). Bjhjn


Kdustus). Bjhjn Yak` Akdj, Bintfch Mjsknhsj
Mjsknhsj CFH Rp 9 Ojajkr.
Ojajkr. Mjkhsis

 pkmk ;9 Chtcbir 2<;:, mkrj `ttps6//www.enbejnmcnisjk.eco/okrhit/2<;:<0<:<4=;=9-;4-


mkrj `ttps6//www.enbejnmcnisjk.eco/okrhit/2<;:<0<:<4=;=9-;4-

:<024/bjhjn-uak`-akdj-bintfch-mjsknhsj-cfh-rp-9-ojajkr

Tkrizk, Ocnjek. (2<;:, : Kdustus). Akdj-akdj


Kdustus). Akdj-akdj HK\ Hink Uknhsj CFH, Hkaj jnj \krtnir IZ.

Mjkhsis pkmk ;9 Chtcbir 2<;:, mkrj

`ttps6//www.enbejnmcnisjk.eco/okrhit/2<;:<0<:;<<<;;-;4-:<099/akdj-akdj-hkp-hink-

sknhsj-cfh-hkaj-jnj-pkrtnir-iy

;4

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