PDF Kasus Laporan Keuangan PT Hanson International TBK Myrx - Compress
PDF Kasus Laporan Keuangan PT Hanson International TBK Myrx - Compress
PDF Kasus Laporan Keuangan PT Hanson International TBK Myrx - Compress
;
BKB J \INMK@YAYKN
\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
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
2
;.2 Ruouskn Okskak`
Birmkskrhkn aktkr biakhknd hksus mjktks, ruouskn okskak` yknd khkn mjbk`ks aibj` aknfut
;.2.2 Hcmi Itjh \rcgisj Khuntkn kpk skfk yknd mjaknddkr pkmk hksus jnj3
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`
;.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
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
Mkako piakhsknkkn tudks khuntkn, itjhk tiak` oinfkmj pimcokn mkn aknmkskn mkako
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.
k. Bkdjkn K, oinfiakshkn oindinkj 9 prjnsjp mkskr itjhk prcgisjcnka yknd mjtirkphkn bkdj
siauru` khuntkn.
=
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
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
ktku bjsnjs.
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
sirtk birtjnmkh sunddu`-sunddu` mkn sisukj mindkn tihnjh mkn stknmkr prcgisjcnka
yknd birakhu.
m. Hirk`ksjkkn
hitjdk tknpk kmk hiwinkndkn yknd fiaks mkn oiokmkj, hieukaj tirmkpkt suktu `kh ktku
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
2.5 Knekokn
Mkako pinidkhkn mkn pinirkpkn Itjhk \rcgisj Khuntkn, pkstj tirmkpkt knekokn ktku
Itjh Khuntkn \rcgisjcnka. Mkako Ixpcsuri Mrkgt Hcmi Itjh Khuntkn \rcgisjcnka
Zkjtu knekokn yknd tjobua hkrink kmknyk hcngajh hipintjndkn prjbkmj tirhkjt
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
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
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.
Zkjtu knekokn yknd tirfkmj hitjhk Khuntkn \rcgisjcnka mj`kakndj untuh birtjnmkh
siekrk cbfihtjg hkrink kmknyk tihknkn mkn upkyk oioindkru`j Khuntkn \rcgisjcnka
2.= \irajnmundkn/ Ukgi
Ukgiduk
dukrms
rms
tiroksuh6
- 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
\rcgisjcnka.
b. \irajnmundkn mkako ajndhundkn hirfk yknd mkpkt mjejptkhkn cai` Jhktkn Khuntkn
mjwufumhknnyk6
- Ujstio pindkmukn yknd igihtjg mkn tirpubajhksj mindkn bkjh kdkr pirjakhu tjmkh itjs
0
BKB JJJ JUJ
\] @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 \]
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.
\kmk 5; Fuaj 2<;: Ctcrjtks Fksk Hiukndkn (CFH) oinfktu`hkn sknhsj hipkmk Binny
Jntirnksjcnka ]bh. birmkskrhkn `ksja pioirjhskkn ktks hksus mudkkn piakn ddkrkn pirkturkn
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.
\indiobkndkn Rika Istkt (\UKH ==) hkrink ktks pinfukakn Hkviajnd Ujkp Bkndun
:
]bh oindkhuj pinmkpktkn mindkn oitcmi khruka pinu` guaa
(guaa keruka oit`cm ) pkmk
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
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;
- pkska ;<4 YY\O hkrink Umr. Binny ]fchrcskputrc sibkdkj pj`kh yknd
2<;4 tjmkh oinykopkjhkn \\FB ;= Fuaj hipkmk kumjtcr yknd oindkumjt AH] \]
;<
hitintukn kndhk = fjs. kndhk 2 mkn kndhk 5 \irkturkn Ncocr WJJJ.D.;; tintknd
b. Umr. Kmnkn ]kbrknj, siakhu Mjrihtur \] @knscn Jntirnksjcnka ]bh pir 5; Misiobir
2<;7, birtknddund fkwkb ktks hiskak`kn pinykfjkn AH] \] @knscn Jntirnksjcnka ]bh
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
piaknddkrkn \kska 77 YY\O fjs. pkrkdrkg K ;= U\K\ UK 2<< mkn Uihsj ;5< Hcmi Itjh
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
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)
;;
e. Umr. Kmnkn ]kbrknj mjhinkhkn sknhsj kmojnjstrktjg birupk minmk sibiskr
m. Umr. U`iray Fchco siakhu Khuntkn \ubajh yknd tirmkgtkr mj Ctcrjtks Fksk Hiukndkn
tiak` tirfkmj piaknddkrkn \kska 77 YY\O fjs. pkrkdrkg K ;= U\K\ UK 2<< mkn Uihsj ;5<
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
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
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
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
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
mjkntkrknyk6
- \injndhktkn jntirnka ecntrca oiakauj pinirkphkn mcubai e`ieh mkrj sjsj pirusk`kkn
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.
hiukndkn, hiaindhkpkn jngcroksj yknd khkn mjakpcrhkn, sirtk stknmkr hcopitinsj khuntkn
- Oiobukt sibuk` sjstio pindkmukn yknd igihtjg mkn tirpubajhksj mindkn b kjh kdkr
tjmkh itjs ktku pirjakhu tjmkh prcgisjcnka yknd mjaj`kt ktku mjrkskhkn untuh
mjtjnfkhaknfutj.
;=
BKB JW \INY]Y\
=.; Hisjopuakn
\] @knscn Jntirnktjcnka ]bh. (OZRP) mjhinkj sknhsj cai` CFH hkrink hiskak`kn
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
=.2 Ukrkn
jntjojmksj sirtk oindurkndj tirfkmjnyk piaknddkrkn hcmi itjh \rcgisj Khuntkn \rcgisjcnka.
Ypkyk jnj pirau mjakhuhkn hkrink mkpkt oioindkru`j riputksj hjnirfk pirusk`kkn mkn HK\
;9
MKG]KR \YU]KHK
`ttp6//www.jkjdacbka.cr.jm/v<5/gjais/gjaiSbirjtk/Hcmi%2<Itjh%2<Khuntkn%2<\rcgisjcnk
a.pmg
`ttp6//www.fmj`.hioinhiu.dc.jm/guaa]ixt/2<<0/;4~\OH.<;~2<<0\ir.@]O
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
5;, 2<;9 knm gcr t`i yikr t`in inmim wjt` jnmipinmint kumjtcrs ripcrt . Mjkhsis pkmk ;9
\] @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
;7
\] @knscn Jntirnktjcnka ]bh. 2<;0. @jstcrj
2<;0. @jstcrj mkn Eirjtk Hkoj. Mjkhsis pkmk ;9 Chtcbir 2<;:, mkrj
`knscn.ec.jm/`jstcrj
mkn-finjs-siekrk-uouo-oinurut-pkrk-k`aj/
:<024/bjhjn-uak`-akdj-bintfch-mjsknhsj-cfh-rp-9-ojajkr
`ttps6//www.enbejnmcnisjk.eco/okrhit/2<;:<0<:;<<<;;-;4-:<099/akdj-akdj-hkp-hink-
sknhsj-cfh-hkaj-jnj-pkrtnir-iy
;4