CPOB Edisi 2012

7/23/2019 CPOB Edisi 2012

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7/23/2019 CPOB Edisi 2012



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7/23/2019 CPOB Edisi 2012



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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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c/ febt togbj goiubm btbu gogostroeusojbh skekmu` jkpbmb @bhbik`kh@utu !Tk`bstobh @utu/ `khybtbjbh ebawb tobp ekts prfgujso goeubtgbh gojkhgbmojbh sksubo gkhcbh pkrsybrbtbh ybhc tkrlbhtu` gbmbòzoh kgbr gbh pkrbturbh mboh ybhc ekrjbotbh gkhcbh bspkj prfgujso-pkhcbwbsbh ùtu gbh pkmumusbh prfguj:

a/ tkrskgob pkhcbturbh ybhc `k`bgbo uhtuj `k`bstojbh ebawb-skgbpbt ùhcjoh- prfguj goso`pbh- gogostroeusojbh gbh skmbhiuthybgotbhcbho skgkòjobh rupb bcbr ùtu tktbp goibcb skmb`b `bsb

so`pbh febt:o/ tkrskgob prfskgur ohspkjso goro gbh&btbu bugot ùtu ybhc sklbrb

ekrjbmb `khckvbmubso knkjtovotbs gbh pkhkrbpbh sostk` Tk`bstobh@utu:

i/ pk`bsfj ebabh bwbm gbh ebabh pkhck`bs gokvbmubso gbh gosktuiuouhtuj `k`khuao spksonojbso ùtu ybhc tkmba gotkhtujbh fmkapkrusbabbh:

j/ pkhyo`pbhcbh gombpfrjbh- goskmogojo gbh golbtbt:m/ tkrskgob sostk` pkrsktuiubh tkrabgbp pkruebabh ybhc ekrgb`pbj

pbgb ùtu prfguj:`/ prfskgur pkhcfmbabh umbhc prfguj gokvbmubso gbh gosktuiuo: gbhh/ kvbmubso ekrjbmb ùtu febt gombjujbh uhtuj vkronojbso jfhsostkhso

prfsks gbh `k`bstojbh pkrebojbh prfsks ybhc ekrjksohbèuhcbh(

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7/23/2019 CPOB Edisi 2012


;

ybhc sksubo gkhcbh tuiubh pkhccuhbbh gbh gopkrsybrbtjbh gbmb` ozohkgbr gbh spksonojbso prfguj(

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e/ tbabp prfsks ybhc jrotos gbmb` pkèubtbh- pkhcbwbsbh prfsks gbh

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pkrsfhom ybhc tkrjubmonojbso gbh tkrmbtoa:

ebhcuhbh gbh sbrbhb gkhcbh mubs ybhc `k`bgbo: pkrbmbtbh gbh sbrbhb pkhuhibhc ybhc sksubo: ebabh- wbgba gbh mbekm ybhc ekhbr: prfskgur gbh ohstrujso ybhc gosktuiuo: gbh tk`pbt pkhyo`pbhbh gbh trbhspfrtbso ybhc `k`bgbo(

g/ prfskgur gbh ohstrujso gotumos gbmb` ekhtuj ohstrujso gkhcbhebabsb ybhc ikmbs- togbj ekr`bjhb cbhgb- gbpbt gotkrbpjbh sklbrbspksonoj pbgb sbrbhb ybhc tkrskgob:

k/ fpkrbtfr `k`pkrfmka pkmbtoabh uhtuj `khibmbhjbh prfskgur sklbrbekhbr:

n/ pkhlbtbtbh gombjujbh sklbrb `bhubm btbu gkhcbh bmbt pkhlbtbtskmb`b pkèubtbh ybhc `khuhiujjbh ebawb skùb mbhcjba ybhcgopkrsybrbtjbh gbmb` prfskgur gbh ohstrujso ybhc gotktbpjbh ekhbrekhbr gombjsbhbjbh gbh iu`mba skrtb ùtu prfguj ybhc goabsomjbhsksubo gkhcbh ybhc goabrbpjbh( Wobp pkhyo`pbhcbh golbtbt sklbrbmkhcjbp gbh goohvkstocbso:

c/ lbtbtbh pkèubtbh tkr`bsuj gostroeuso ybhc `kùhcjohjbhpkhkmusurbh rowbybt ekts sklbrb mkhcjbp- goso`pbh sklbrbjf`prkakhson gbh gbmb` ekhtuj ybhc ùgba gobjsks:

a/ pkhyo`pbhbh gbh gostroeuso febt ybhc gbpbt `k`pkrjklom rosojftkrabgbp ùtu febt:

o/ tkrskgob sostk` pkhbrojbh jkèbmo ekts febt `bhbpuh gbropkrkgbrbh: gbh

i/ jkmuabh tkrabgbp prfguj ybhc ekrkgbr gojbio- pkhykebe lblbt ùtugoohvkstocbso skrtb gombjujbh tohgbjbh pkrebojbh ybhc tkpbt gbhpkhlkcbabh pkhcumbhcbh jkèbmo jkmuabh(

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7/23/2019 CPOB Edisi 2012


>

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Tkrsybrbtbh gbsbr gbro Tkhcbwbsbh @utu bgbmba ebawb9

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n/ goeubt lbtbtbh absom pk`krojsbbh gbh bhbmosos ebabh bwbm- ebabhpkhck`bs- prfguj bhtbrbprfguj rubabhgbh prfguj ibgo sklbrb

nfr`bm gohombo gbh goebhgohcjbh tkrabgbp spksonojbso: gbhc/ sb`pkm pkrtohccbm ebabh bwbm gbh prfguj ibgo goso`pbh gbmb`

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uhtuj `kmbjujbh pkhcbèombh sb`pkm gbh ohvkstocbso eomb gopkrmujbh(

7/23/2019 CPOB Edisi 2012


3

TKHCJBIOBH @[W[ TUFG[J

2(; Tkhcjbiobh ùtu prfguj sklbrb ekrjbmb akhgbjmba gombjujbh tkrabgbpskùb febt tkrgbntbr- tkr`bsuj prfguj kjspfr- gkhcbh tuiubh uhtuj`kèujtojbh jfhsostkhso prfsks- jksksubobh gbro spksonojbso ebabhbwbm- ebabh pkhck`bs gbh prfguj ibgo- uhtuj `kmoabt trkh gbh

`khcogkhtonojbso pkrebojbh ybhc gopkrmujbh uhtuj prfguj gbh prfsks(Tkhcjbiobh ùtu prfguj sklbrb ekrjbmb eobsbhyb gombjujbh tobp tbauhgbh gogfju`khtbsojbh- gkhcbh `k`pkrtoèbhcjbh absom jbiobh umbhcskekmu`hyb gbh akhgbjmba `kmoputo pbmohc skgojot9

b/ jbiobh tkrabgbp ebabh bwbm gbh ebabh pkhck`bs ybhc gocuhbjbhuhtuj prfguj- tkrutb`b ybhc gopbsfj gbro suèkr ebru:

e/ jbiobh tkrabgbp pkhcbwbsbh skmb`bprfsks ybhc jrotos gbh absompkhcuiobh prfguj ibgo:

l/ jbiobh tkrabgbp skùb ekts ybhc togbj `k`khuao spksonojbso ybhcgotktbpjbh gbh ohvkstocbso ybhc gombjujbh:

g/ jbiobh tkrabgbp skùb pkhyo`pbhcbh btbu jktogbjsksubobh ybhcsochonojbh- gbh knkjtovotbs absom tohgbjbh pkrebojbh gbh pkhlkcbabh:

k/ jbiobh tkrabgbp skùb pkruebabh ybhc gombjujbh tkrabgbp prfsksbtbu `ktfgk bhbmosos:

n/ jbiobh tkrabgbp vbrobso ybhc gobiujbh- gosktuiuo- gotfmbj gbrogfju`kh rkcostrbso ybhc tkmba gosktuiuo tkr`bsuj gfju`kh rkcostrbsouhtuj prfguj kjspfr:

c/ jbiobh tkrabgbp absom prfcrb` pk`bhtbubh stbeomotbs gbh skcbmb trkh ybhc togbj goohcohjbh:

a/ jbiobh tkrabgbp skùb prfguj jkèbmobh- jkmuabh gbh pkhbrojbhfebt ybhc tkrjbot gkhcbh ùtu prfgujtkr`bsuj ohvkstocbso ybhctkmba gombjujbh:

o/ jbiobh jkmbybjbh tkrabgbp tohgbjbh pkrebojbh prfsks prfguj btbupkrbmbtbh ybhc skekmu`hyb:

i/ jbiobh tkrabgbp jfòt`kh pbslb pk`bsbrbh gombjujbh pbgb febt

ybhc ebru `khgbpbtjbh pkrsktuiubh pkhgbntbrbh gbh vbrobsopkrsktuiubh pkhgbntbrbh:

j/ stbtus jubmonojbso pkrbmbtbh gbh sbrbhb ybhc rkmkvbh òsbm sostk`tbtb ugbrb !A^BL/ - bor- cbs ekrtkjbhbh- gbh mbohmboh: gbh

m/ jbiobh tkrabgbp Jkskpbjbtbh Wkjhos uhtuj `k`bstojbhhyb skmbmuùtbjaor(

Ohgustro nbr`bso akhgbjmba `kmbjujbh kvbmubso tkrabgbp absom jbiobh-gbh subtu pkhombobh akhgbjmba goeubt uhtuj `khkhtujbh bpbjbatohgbjbh pkrebojbh gbh pkhlkcbabh btbupuh vbmogbso umbhc akhgbjmbagombjujbh( Bmbsbh tohgbjbh pkrebojbh akhgbjmba gogfju`khtbsojbh( Wohgbjbh pkhlkcbabh gbh pkrebojbh ybhc tkmba gosktuiuo akhgbjmbagoskmksbojbh sklbrb knkjton gbh tkpbt wbjtu( Akhgbjmba tkrskgob prfskgur`bhbik`kh uhtuj `bhbik`kh ybhc skgbhc ekrmbhcsuhc gbh pkhcjbiobhbjtovotbs skrtb knkjtovotbs prfskgur tkrskeut ybhc govkronojbso pbgb sbbtohspkjso goro( Eomb gbpbt goekhbrjbh sklbrb omòba- pkhcjbiobh ùtugbpbt gojkmf`pfjjbh `khurut ikhos prfguj- òsbm skgobbh pbgbt-skgobbh lbor- prfguj stkromgbh mbohmboh(

7/23/2019 CPOB Edisi 2012


1

@BHBIK@KH UO\OJF @[W[

2(> @bhbik`kh rosojf ùtu bgbmba subtu prfsks sostk`btos uhtuj`kmbjujbh pkhombobh- pkhckhgbmobh gbh pkhcjbiobh rosojf tkrabgbpùtu subtu prfguj( Abm oho gbpbt gobpmojbsojbh sklbrb prfbjton `bupuh

rktrfspkjton(

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sklbrb omòba- pkhcbmb`bh gkhcbh prfsks gbh pbgb bjaorhyb tkrjbotpbgb pkrmohguhcbh pbsokh:

e/ tohcjbt usbab- nfr`bmotbs gbh gfju`khtbso gbro prfsks `bhbik`kh

rosojf ùtu skpbgbh gkhcbh tohcjbt rosojf(

Mkeoa mbhiut- moabt Bhkjs 27 @bhbik`kh Uosojf @utu(

7/23/2019 CPOB Edisi 2012


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EBE 5TKU\FHBMOB

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7/23/2019 CPOB Edisi 2012


24

frcbhosbso ybhc gbpbt `khcabèbt btbu `kèbtbso jkwbioebhhybgbmb` `kmbjsbhbjbh tbhccuhc ibwbe btbu ybhc gbpbt `khoèumjbhjfhnmoj jkpkhtohcbh proebgo btbu nohbhsobm(

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7/23/2019 CPOB Edisi 2012


22

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7/23/2019 CPOB Edisi 2012


25

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7/23/2019 CPOB Edisi 2012


27

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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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gbh bjsks jk brkb tkrskeut tkrebtbs ebco pkrsfhom ybhc ekrwkhbhc(\ostk` mboh uhtuj `khccbhtojbh sostk` jbrbhtohb ebrbhc sklbrb nosojakhgbjmba `kèkro pkhcb`bhbh ybhc sktbrb(

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2?

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EBE 7TKUBMBWBH

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btbu pkhlk`brbh ybhc gbpbt `k`khcbruao ogkhtotbs- ùtu btbujkùrhobh prfguj(

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EBE ;\BHOWB\O GBH AOCOKHK

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;(5 Trfskgur aocokhk pkrfrbhcbh tkr`bsuj pkrsybrbtbh uhtuj `khckhbjbhpbjbobh pkmohguhc akhgbjmba goekrmbjujbh ebco skùb pkrsfhom ybhc

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5;

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;(21 Ufgkhtosogb- ohskjtosogb- bckhs nuòcbso gbh ebabh sbhotbso togbj efmka`khlk`bro pkrbmbtbh- ebabh bwbm- ebabh pkhck`bs- ebabh ybhcskgbhc goprfsks btbu prfguj ibgo(

;(2? Akhgbjmba bgb prfskgur tkrtumos uhtuj pk`bjbobh rfgkhtosogb-ohskjtosogb- nuhcosogb- bckhs nuòcbso- pkèkrsoa gbh sbhotbso ybhctkpbt( Trfskgur tkrtumos tkrskeut akhgbjmba gosusuh gbh gopbtuao

uhtuj `khlkcba pkhlk`brbh tkrabgbp pkrbmbtbh- ebabh bwbm- wbgbafebt- tutup wbgba- ebabh pkhck`bs gbh mbekm btbu prfguj ibgo(Ufgkhtosogb- ohskjtosogb gbh nuhcosogb akhgbjmba togbj gocuhbjbhjklubmo ybhc sugba tkrgbntbr gbh gocuhbjbh sksubo pkrbturbh tkrjbot(

;(54 Akhgbjmba bgb prfskgur tkrtumos ybhc `khuhiujjbh pkhbhccuhc ibwbeuhtuj sbhotbso skrtb `khcurbojbh gkhcbh lujup rohlo `khckhbo ibgwbm-`ktfgk- pkrbmbtbh gbh ebabh pkèkrsoa ybhc abrus gocuhbjbh uhtuj

pkèkrsoabh sbrbhb gbh ebhcuhbh( Trfskgur tkrtumos tkrjbot akhgbjmbagopbtuao(

;(52 Trfskgur sbhotbso akhgbjmba ekrmbju uhtuj pkjkribbh ybhcgombjsbhbjbh fmka jfhtrbjtfr btbu jbrybwbh sk`khtbrb `bupuhjbrybwbh purhbwbjtu skmb`b pkjkribbh fpkrbsofhbm eobsb(

;(55 \kcbmb prbjtoj togbj aocokhos go brkb pkèubtbh btbu brkb mboh ybhc

gbpbt ekrgb`pbj `krucojbh tkrabgbp ùtu prfguj- akhgbjmbagombrbhc(

;(5< Tkrsybrbtbh jausus uhtuj pkèubtbh prfguj stkrom golbjup gbmb`Bhkjs 2( Tkèubtbh Trfguj \tkrom(

TK@EKU\OABH GBH \BHOWB\O TKUBMBWBH

;(57 \ktkmba gocuhbjbh- pkrbmbtbh akhgbjmba goekrsoajbh eboj ebcobh mubr

`bupuh ebcobh gbmb` sksubo gkhcbh prfskgur ybhc tkmba gotktbpjbh-skrtb goibcb gbh goso`pbh gbmb` jfhgoso ybhc ekrsoa( Wobp jbmo skekmu`gopbjbo- jkekrsoabhhyb gopkrojsb uhtuj `k`bstojbh ebawb skùbprfguj btbu ebabh gbro ekts skekmu`hyb tkmba goaombhcjbh(

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;(5> Tkèkrsoabh gbh pkhyo`pbhbh pkrbmbtbh ybhc gbpbt gopohgba

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5>

pohgbajbh gbh pkhyo`pbhbh ebabh pkèkrsoa akhgbjmbagombjsbhbjbh gbmb` rubhcbh ybhc tkrposba gbro rubhcbh pkhcfmbabh(

;(53 Trfskgur tkrtumos ybhc lujup rohlo uhtuj pkèkrsoabh gbh sbhotbsopkrbmbtbh skrtb wbgba ybhc gocuhbjbh gbmb` pkèubtbh febtakhgbjmba goeubt- govbmogbso gbh gotbbto( Trfskgur oho akhgbjmba

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pkrbmbtbh ybhc tkmba ekrsoa tkrabgbp pkhlk`brbh skekmu` gocuhbjbh(

;(51 Lbtbtbh `khckhbo pkmbjsbhbbh pkèkrsoabh- sbhotbso- stkromosbso gbhohspkjso skekmu` pkhccuhbbh pkrbmbtbh akhgbjmba goso`pbh sklbrbekhbr(

;(5? Gosohnkjtbh gbh gktkrikh akhgbjmba gopbhtbu tkrabgbp pkhlk`brbhòjrfeb: khlkrbh gosohnkjtbh gbh gktkrikh akhgbjmba goso`pbh gbmb`

wbgba ybhc skekmu`hyb tkmba goekrsoajbh gbh akhgbjmba goso`pbhuhtuj ibhcjb wbjtu tkrtkhtu jklubmo eomb gostkromjbh(

^BMOGB\O TUF\KG[U TK@EKU\OABH GBH \BHOWB\O

;(<4 Trfskgur tkrtumos akhgbjmba gotktbpjbh uhtuj pkèkrsoabh bmbt gbhpkrsktuiubh uhtuj pkhccuhbbh ebco prfgujso febt- tkr`bsuj prfguj

bhtbrb( Trfskgur pkèkrsoabh akhgbjmba rohlo supbyb fpkrbtfr gbpbt`kmbjujbh pkèkrsoabh tobp ikhos bmbt sklbrb jfhsostkh gbh knkjton(Trfskgur akhgbjmba `khlbhtu`jbh9

b/ Tkhbhccuhc ibwbe uhtuj pkèkrsoabh bmbt:

e/ Ibgwbm pkèkrsoabh- tkr`bsuj sbhotbso- eomb pkrmu:l/ Gksjropso mkhcjbp gbro `ktfgk pkèkrsoabh gbh ebabh pkèkrsoa

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a/ @khktbpjbh ibhcjb wbjtu `bjsoù` ybhc sksubo uhtujpkmbjsbhbbh pkèkrsoabh bmbt sktkmba skmksbo gocuhbjbh prfgujso(

;(<2 Wbhpb jklubmo- prfskgur pkèkrsoabh- sbhotbso gbh aocokhk akhgbjmbagovbmogbso gbh gokvbmubso sklbrb ekrjbmb uhtuj `k`bstojbh knkjtovotbs

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prfskgur `k`khuao pkrsybrbtbh(

;(<5 Akhgbjmba tkrskgob prfskgur tkrtumos gbh lbtbtbh pkmbjsbhbbhtohgbjbh gbheomb pkrmu- jkso`pumbh ybhc golbpbo uhtuj pkèkrsoabhgbh sbhotbso- abm abm tkhtbhc pkrsfhkm tkr`bsuj pkmbtoabh- skrbcb`jkrib- aocokhk: pk`bhtbubh mohcjuhcbh gbh pkhckhgbmobh ab`b(

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51

EBE >TUFG[J\O

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>(24 Trfguj gbh ebabh akhgbjmba gomohguhco tkrabgbp pkhlk`brbh òjrfeb

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5?

btbu pkhlk`brbh mboh pbgb tobp tbabp pkhcfmbabh(

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>(25 \kmb`b pkhcfmbabh- skùb ebabh- wbgba prfguj rubabh- pkrbmbtbhbtbu `ksoh prfgujso gbh eomb pkrmu rubhc jkrib ybhc gopbjbo akhgbjmbagoekro mbekm btbu pkhbhgbbh gbro prfguj btbu ebabh ybhc skgbhc

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<4

>(54 \kùb pkhkro`bbh- pkhckmubrbh gbh iu`mba ebabh tkrsosb akhgbjmbagolbtbt( Lbtbtbh akhgbjmba ekroso jktkrbhcbh `khckhbo pbsfjbh-hf`fr ekts&mft- tbhccbm pkhkro`bbh btbu pkhykrbabh- tbhccbmpkmumusbh gbh tbhccbm gbmuwbrsb eomb bgb(

>(52 \kekmu` gomumusjbh uhtuj gocuhbjbh- tobp ebabh bwbm akhgbjmba

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>(55 Wobp pkhcoro`bh btbu ekts ebabh bwbm akhgbjmba goekro hf`fr ruiujbh ybhc bjbh `khuhiujjbh ogkhtotbs pkhcoro`bh btbu ekts skmb`bpkhyo`pbhbh gbh pkhcfmbabh( Hf`fr tkrskeut akhgbjmba ikmbs

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>(57 Tbgb tobp pkhkro`bbh akhgbjmba gombjujbh pk`krojsbbh vosubm tkhtbhc

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7/23/2019 CPOB Edisi 2012


<2

tbhccbm gbmuwbrsb btbu tbhccbm uio umbhc eomb pkrmu(

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>(<4 [htuj `khibòh ogkhtotbs oso ebabh bwbm gbro tobp wbgba akhgbjmbagoeubt prfskgur btbu gombjujbh tohgbjbh ybhc tkpbt( Sbgba ebabhbwbm ybhc tkmba gobèom sb`pkmhyb akhgbjmba googkhtonojbso !Moabt Ebe3 Tkhcbwbsbh @utu- Eutor 3(21 “ 3(2?/(

>(<2 Mbekm ybhc `khuhiujjbh stbtus ebabh bwbm akhgbjmba gotk`pkmjbhabhyb fmka pkrsfhom ybhc gotuhiuj fmka jkpbmb ebcobh Tkhcbwbsbh

@utu( [htuj `khlkcba jkjkmorubh- mbekm tkrskeut akhgbjmba ekrekgbgkhcbh mbekm ybhc gocuhbjbh fmka pk`bsfj !òsbm gkhcbh`khlbhtu`jbh hb`b btbu mfcf pkrusbabbh/( Eomb stbtus ebabh`khcbmbò pkruebabh- `bjb mbekm pkhuhiuj stbtus akhgbjmba iucbgoueba(

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<5

pkrsybrbtbh sksubo gkhcbh iu`mba ebabh ybhc bjbh gotoèbhc(

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^BMOGB\O TUF\K\

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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


<3

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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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>(2>2 Trfskgur tkrtumos uhtuj pkhcbwbsbh skmb`bprfsks akhgbjmbagopbtuao( Trfskgur tkrskeut akhgbjmba `khikmbsjbh totoj pkhcbèombhsb`pkm- nrkjukhso pkhcbèombh sb`pkm- iu`mba sb`pkm ybhc gobèom-spksonojbso ybhc abrus gopkrojsb gbh ebtbs pkhkro`bbh uhtuj tobpspksonojbso(

>(2>5 Go sb`pohc otu- pkhcbwbsbh skmb`bprfsks akhgbjmba `khlbjup- tbpotogbj tkrebtbs pbgb prfskgur uù` skebcbo ekrojut9

b/ skùb pbrb`ktkr prfguj- vfmu`k btbu iu`mba oso prfgujakhgbjmba gopkrojsb pbgb sbbt bwbm gbh skmb`b prfsks pkhcfmbabh

btbu pkhck`bsbh: gbhe/ jk`bsbh bjaor akhgbjmba gopkrojsb skmb`b prfsks pkhck`bsbh

gkhcbh skmbhc wbjtu ybhc tkrbtur uhtuj `k`bstojbhjksksubobhhyb gkhcbh spksonojbso gbh `k`bstojbh skùbjf`pfhkh sksubo gkhcbh ybhc gotktbpjbh gbmb` Trfskgur

Tkhck`bsbh Ohguj(

>(2>< \kmb`b prfsks pkhcfmbabh gbh pkhck`bsbh ekts akhgbjmba gobèomsb`pkm pbgb bwbm- tkhcba gbh bjaor prfsks fmka pkrsfhom ybhc gotuhiuj(

>(2>7 Absom pkhcuiobh&ohspkjso skmb`bprfsks akhgbjmba golbtbt- gbh

gfju`kh tkrskeut akhgbjmba `khibgo ebcobh gbro Lbtbtbh Ekts(

>(2>; \pksonojbso pkhcbwbsbh skmb`bprfsks akhgbjmba jfhsostkh gkhcbhspksonojbso prfguj( \pksonojbso tkrskeut akhgbjmba ekrbsbm gbro absomrbtbrbtb prfsks skekmu`hyb ybhc gotkro`b gbh eomb ùhcjoh gbro absom

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7>

ksto`bso vbrobso prfsks gbh gotkhtujbh gkhcbh `khccuhbjbh `ktfgkstbtostos ybhc lflfj eomb bgb(

EBABH GBH TUFG[J _BHC GOWFMBJ- GOT[MOAJBH GBH GOJK@EBMOJBH

>(2>> Ebabh gbh prfguj ybhc gotfmbj akhgbjmba goekro pkhbhgbbh ybhc ikmbsgbh goso`pbh tkrposba go ”brkb tkrmbrbhc‐ !rkstroltkg brkb /( Ebabh btbuprfguj tkrskeut akhgbjmba gojkèbmojbh jkpbgb pk`bsfjhyb btbu-eomb gobhccbp pkrmu- gofmba umbhc btbu goùshbajbh( Mbhcjba bpb puh

ybhc gobèom akhgbjmba mkeoa gumu gosktuiuo fmka jkpbmb ebcobh@bhbik`kh @utu !Tk`bstobh @utu/ gbh golbtbt(

>(2>3 Tkhcfmbabh umbhc prfguj ybhc gotfmbj akhgbjmba `krupbjbh subtujkjklubmobh( Abm oho abhyb gopkrefmkajbh iojb ùtu prfguj bjaorhybtogbj tkrpkhcbrua- eomb spksonojbsohyb gopkhuao gbh prfskshybgojkribjbh sksubo gkhcbh prfskgur ybhc tkmba gotktbpjbh gbh gosktuiuosktkmba gombjujbh kvbmubso tkrabgbp rosojf ybhc ùhcjoh toèum(

Lbtbtbh pkhcfmbabh umbhc akhgbjmba goso`pbh(

>(2>1 Tkùmoabh skùb btbu skebcobh gbro ekts skekmu`hyb- ybhc `k`khuao

pkrsybrbtbh ùtu- gkhcbh lbrb pkhccbeuhcbh jk gbmb` ekts mboh gbroprfguj ybhc sb`b pbgb subtu tbabp pkèubtbh febt- akhgbjmbagoftfrosbso skekmu`hyb( Tkùmoabh oho akhgbjmba gombjujbh sksubogkhcbh prfskgur ybhc tkmba gotktbpjbh sktkmba gombjujbh kvbmubsotkrabgbp rosojf ybhc ùhcjoh tkribgo- tkr`bsuj jkùhcjohbhpkhcbrua tkrabgbp `bsb kgbr prfguj( Tkùmoabh oho akhgbjmbagolbtbt(

>(2>? Jkeutuabh pkhcuiobh tbèbabh akhgbjmba gopkrtoèbhcjbh fmkajkpbmb Tkhcbwbsbh @utu tkrabgbp prfguj absom pkhcfmbabh umbhc btbuekts ybhc `khgbpbt pkhbèbabh gbro prfguj pumoabh(

>(234 Ekts ybhc `khcbhguhc prfguj pumoabh abhyb efmka gomumusjbh sktkmba

skùb ekts bsbm prfguj pumoabh ybhc ekrsbhcjutbh tkmba gohombo gbhgohybtbjbh `k`khuao spksonojbso ybhc gotktbpjbh(

Trfguj Jkèbmobh

>(232 Trfguj ybhc gojkèbmojbh gbro pkrkgbrbh gbh tkmba mkpbs gbropkhcbwbsbh ohgustro pkèubt akhgbjmba goùshbajbh( Trfgujtkrskeut gbpbt goiubm mbco- goekro mbekm jkèbmo btbu gopumoajbh jk ektsekrojut abhyb eomb tbhpb jkrbcubh ùtuhyb `bsoa `kùbsjbh sktkmbagombjujbh kvbmubso sklbrb jrotos fmka jkpbmb ebcobh @bhbik`kh @utu!Tk`bstobh @utu/ sksubo prfskgur tkrtumos( Kvbmubso tkrskeut `kmoputopkrtoèbhcbh sonbt prfguj- jfhgoso pkhyo`pbhbh jausus ybhcgopkrmujbh- jfhgoso gbh rowbybt prfguj skrtb mb`b prfguj gbmb`pkrkgbrbh( Eomb`bhb bgb jkrbcubh tkrabgbp ùtu- prfguj togbj efmkagopkrtoèbhcjbh uhtuj gogostroeusojbh btbu gopbjbo mbco- wbmbupuhpk`rfsksbh umbhc sklbrb joòb uhtuj `k`pkrfmka jkèbmo ebabh bjton

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73

goùhcjohjbh( Wobp tohgbjbh ybhc gobèom akhgbjmba golbtbt gkhcbheboj(

>(235 Ohgustro akhgbjmba `khyobpjbh prfskgur uhtuj pkhbabhbh-pkhykmogojbh gbh pkhcuiobh prfguj jkèbmobh skrtb pkhcbèombhjkputusbh bpbjba prfguj jkèbmobh gbpbt goprfsks umbhc btbu abrus

goùshbajbh sktkmba gombjujbh kvbmubso sklbrb jrotos( Ekrgbsbrjbhabsom kvbmubso- prfguj jkèbmobh gbpbt gojbtkcfrojbh skebcbo ekrojut9 b/ prfguj jkèbmobh ybhc `bsoa `k`khuao spksonojbso gbh jbrkhb otu

gbpbt gojkèbmojbh jk gbmb` pkrskgobbh:

e/ prfguj jkèbmobh ybhc gbpbt goprfsks umbhc: gbh l/ prfguj jkèbmobh ybhc togbj `k`khuao spksonojbso gbh togbj gbpbt

goprfsks umbhc(

>(23< Trfskgur akhgbjmba `khlbjup9 ogkhtonojbso gbh lbtbtbh ùtu prfguj jkèbmobh: pkhyo`pbhbh prfguj jkèbmobh gbmb` jbrbhtohb: pkhykmogojbh- pkhcuiobh gbh bhbmosos prfguj jkèbmobh fmka ebcobh

Tkhcbwbsbh @utu:

kvbmubso ybhc jrotos skekmu` `bhbik`kh `khcbèom jkputusbhbpbjba prfguj gbpbt goprfsks umbhc btbu togbj: gbh

pkhcuiobh tbèbabh tkrabgbp pkrsybrbtbh gbro prfguj absompkhcfmbabh umbhc(

>(237 Trfguj jkèbmobh ybhc togbj gbpbt gofmba umbhc akhgbjmbagoùshbajbh( Trfskgur pkùshbabh ebabh btbu pkùshbabh prfguj ybhc gotfmbj akhgbjmba gosobpjbh( Trfskgur oho akhgbjmba `khlbjuptohgbjbh pkhlkcbabh tkrabgbp pkhlk`brbh mohcjuhcbh gbhpkhybmbacuhbbh ebabh btbu prfguj fmka frbhc ybhc togbj `k`puhybo

wkwkhbhc(

Gfju`khtbso

>(23; Tkhbhcbhbh prfguj jkèbmobh gbh tohgbj mbhiuthyb akhgbjmba

gogfju`khtbsojbh gbh gombpfrjbh( Eomb prfguj abrus goùshbajbh-gfju`khtbso akhgbjmba `khlbjup ekrotb blbrb pkùshbabh ybhcgoekro tbhccbm gbh gotbhgbtbhcbho fmka pkrsfhom ybhc `kmbjsbhbjbhgbh pkrsfhom ybhc `khybjsojbh pkùshbabh(

JBUBHWOHB GBH TKH_KUBABH TUFG[J IBGO

>(23> Jbrbhtohb prfguj ibgo `krupbjbh tbabp bjaor pkhckhgbmobh skekmu`pkhykrbabh jk cugbhc gbh sobp uhtuj gogostroeusojbh( \kekmu`gomumusjbh uhtuj goskrbajbh jk cugbhc- pkhcbwbsbh ybhc jktbt

akhgbjmba gombjsbhbjbh uhtuj `k`bstojbh prfguj gbh lbtbtbhpkhck`bsbh ekts `k`khuao skùb spksonojbso ybhc gotkhtujbh(

>(233 Trfskgur tkrtumos akhgbjmba `khlbhtu`jbh lbrb pkhykrbabh prfguj ibgo jk brkb jbrbhtohb- lbrb pkhyo`pbhbh sbèom `khuhccu pkmumusbh-

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71

pkrsybrbtbh ybhc gopkrmujbh uhtuj `k`pkrfmka pkmumusbh- gbh lbrbpkòhgbabh skmbhiuthyb jk cugbhc prfguj ibgo(

>(231 \kmb`b `khuhccu pkmumusbh gbro ebcobh @bhbik`kh @utu !Tk`bstobh@utu/- skmurua ekts&mft ybhc sugba gojk`bs akhgbjmba gotbabh gbmb`stbtus jbrbhtohb(

>(23? Jklubmo sb`pkm uhtuj pkhcbwbsbh ùtu- togbj efmka bgb prfguj ybhcgobèom gbro subtu ekts&mft skmb`b prfguj tkrskeut `bsoa gotbabh gobrkb jbrbhtohb(

>(214 Brkb jbrbhtohb `krupbjbh brkb tkrebtbs abhyb ebco pkrsfhom ybhcekhbrekhbr gopkrmujbh uhtuj ekjkrib btbu goekro wkwkhbhc uhtuj

`bsuj jk brkb tkrskeut(

>(212 Trfguj ibgo ybhc `k`krmujbh jfhgoso pkhyo`pbhbh jausus akhgbjmbagoekro pkhbhgbbh ikmbs ybhc `khybtbjbh jfhgoso pkhyo`pbhbh ybhcgopkrmujbh- gbh prfguj tkrskeut akhgbjmba goso`pbh go brkb jbrbhtohbgkhcbh jfhgoso ybhc sksubo(

>(215 Tkmumusbh bjaor prfguj akhgbjmba gogbaumuo gkhcbh pkhykmksbobh ybhc`kùbsjbh gbro pbmohc togbj abm skebcbo ekrojut9b/ prfguj `k`khuao pkrsybrbtbh ùtu gbmb` skùb spksonojbso

pkhcfmbabh gbh pkhck`bsbh:

e/ sb`pkm pkrtohccbm gbro jk`bsbh ybhc gopbsbrjbh gbmb` iu`mba ybhc `khlujupo uhtuj pkhcuiobh go `bsb `khgbtbhc:

l/ pkhck`bsbh gbh pkhbhgbbh `k`khuao skùb pkrsybrbtbh sksubo

absom pk`krojsbbh fmka ebcobh Tkhcbwbsbh @utu:g/ rkjfhsomobso ebabh pkhck`bs lktbj gbh ebabh lktbj gbpbt gotkro`b:

gbh

k/ prfguj ibgo ybhc gotkro`b go brkb jbrbhtohb sksubo gkhcbh iu`mba ybhc tkrtkrb pbgb gfju`kh pkhykrbabh ebrbhc(

>(21< \ktkmba pkmumusbh subtu ekts&mft fmka ebcobh @bhbik`kh @utu!Tk`bstobh @utu/- prfguj tkrskeut akhgbjmba gopohgbajbh gbro brkbjbrbhtohb jk cugbhc prfguj ibgo(

>(217 \kwbjtu `khkro`b prfguj ibgo- pkrsfhom cugbhc akhgbjmba `khlbtbtpk`bsujbh ekts tkrskeut jk gbmb` jbrtu stfj ybhc ekrsbhcjutbh(

LBWBWBH TKHCKHGBMOBH TKHCOUO@BH FEBW

>(21; \ostk` gostroeuso akhgbjmba gogksboh skgkòjobh rupb uhtuj`k`bstojbh prfguj ybhc pkrtb`b `bsuj gogostroeusojbh mkeoa gbaumu(

>(21> \ostk` gostroeuso akhgbjmba `khcabsomjbh lbtbtbh skgkòjobh rupbskaohccb gostroeuso tobp ekts&mft febt gbpbt skckrb gojktbauo uhtuj

7/23/2019 CPOB Edisi 2012


7?

`k`pkrùgba pkhykmogojbh btbu pkhbrojbh jkèbmo iojb gopkrmujbh(

>(213 Trfskgur tkrtumos `khckhbo gostroeuso febt akhgbjmba goeubt gbhgopbtuao(

>(211 Tkhyo`pbhcbh tkrabgbp jfhskp norstoh norstfut !NONF / btbu norstkxpork

norstfut !NKNF / akhgbjmba abhyb gopkrefmkajbh uhtuj ibhcjb wbjtu ybhc pkhgkj gbh abhyb btbs pkrsktuiubh `bhbik`kh ybhcekrtbhccuhc ibwbe(

TKH_O@TBHBH EBABH BSBM- EBABH TKHCK@B\- TUFG[J BHWBUB-TUFG[J U[BABH GBH TUFG[J IBGO

>(21? \kùb ebabh gbh prfguj akhgbjmba goso`pbh sklbrb rbpo gbh tkrbtur

uhtuj `khlkcba rosojf jklb`pureburbh btbu pkhlk`brbh skrtb`kùgbajbh pk`krojsbbh gbh pk`kmoabrbbh(

>(2?4 Ebabh gbh prfguj akhgbjmba gomktbjjbh togbj mbhcsuhc go mbhtbo gbhgkhcbh ibrbj ybhc lujup tkrabgbp skjkmomohchyb(

>(2?2 Ebabh gbh prfguj akhgbjmba goso`pbh gkhcbh jfhgoso mohcjuhcbh ybhc sksubo( Tkhyo`pbhbh ybhc `k`krmujbh jfhgoso jaususakhgbjmba goskgobjbh(

>(2?5 Jfhgoso pkhyo`pbhbh febt gbh ebabh akhgbjmba sksubo gkhcbh ybhctkrtkrb pbgb pkhbhgbbh ekrgbsbrjbh absom uio stbeomotbs(

>(2?< Gbtb pk`bhtbubh suau akhgbjmba tkrskgob uhtuj gokvbmubso( Bmbt ybhc

gopbjbo uhtuj pk`bhtbubh akhgbjmba gopkrojsb pbgb skmbhc wbjtu ybhc tkmba gotkhtujbh gbh absom pk`krojsbbh akhgbjmba golbtbt gbhgoso`pbh( \kùb lbtbtbh pk`bhtbubh akhgbjmba goso`pbh uhtuj

ibhcjb wbjtu pbmohc togbj sb`b gkhcbh uùr ebabh btbu prfguj ybhcekrsbhcjutbh gotbèba 2 tbauhbtbu sksubo gkhcbh pkrbturbh

pk`krohtba( Tk`ktbbh suau akhgbjmba gbpbt `khuhiujjbh suausksubo ebtbs spksonojbso go skùb brkb nbsomotbs pkhyo`pbhbh(

Gosbrbhjbh bcbr bmbt pk`bhtbu suau gomktbjjbh go brkb ybhc pbmohcskrohc `khuhiujjbh nmujtubso suau(

>(2?7 Tkhyo`pbhbh go mubr ckguhc gopkrefmkajbh uhtuj ebabh ybhc gojk`bsgbmb` wbgba ybhc jkgbp !òsbmhyb gru` mfcb`/ gbh ùtuhyb togbjtkrpkhcbrua fmka suau btbu jfhgoso mboh(

>(2?; Jkcobtbh pkrcugbhcbh akhgbjmba tkrposba gbro jkcobtbh mboh(

>(2?> \kùb pkhykrbabh jk brkb pkhyo`pbhbh- tkr`bsuj ebabh jkèbmobh-akhgbjmba gogfju`khtbsojbh gkhcbh eboj(

>(2?3 Wobp ekts ebabh bwbm- ebabh pkhck`bs- prfguj bhtbrbprfguj rubabhgbh prfguj ibgo ybhc goso`pbh go brkb cugbhc akhgbjmba `k`puhybo

7/23/2019 CPOB Edisi 2012


;4

jbrtu stfj( Jbrtu stfj tkrskeut akhgbjmba sklbrb pkrofgoj gorkjfhsomobsogbh eomb gotkùjbh pkrekgbbh akhgbjmba golbtbt gbh goekrojbh bmbsbheomb iu`mba ybhc gosktuiuo uhtuj pk`bjbobh ekrekgb gbro iu`mba pbgbsbbt pkhkro`bbh btbu pkhcoro`bh( Abm oho akhgbjmbagogfju`khtbsojbh gkhcbh pkhikmbsbh tkrtumos(

Tkhyo`pbhbh Ebabh Bwbm gbh Ebabh Tkhck`bs

>(2?1 Tkòsbabh sklbrb nosoj btbu lbrb mboh ybhc tkrvbmogbso !òsbmhyb lbrbkmkjtrfhos/ akhgbjmba goskgobjbh uhtuj pkhyo`pbhbh ebabh btbu

prfguj ybhc gotfmbj- gbmuwbrsb- gotbroj gbro pkrkgbrbh btbu febt btbuebabh jkèbmobh( Ebabh btbu prfgujgbh brkb pkhyo`pbhbh tkrskeutakhgbjmba goekro ogkhtotbs ybhc tkpbt(

>(2?? \kùb ebabh bwbm gbh ebabh pkhck`bs ybhc goskrbajbh jk brkbpkhyo`pbhbh akhgbjmba gopkrojsb jkekhbrbh ogkhtotbs- jfhgoso wbgbagbh tbhgb pkmumusbh fmka ebcobh Tkhcbwbsbh @utu(

>(544 Eomb ogkhtotbs btbu jfhgoso wbgba ebabh bwbm btbu ebabh pkhck`bsgorbcujbh btbu togbj sksubo gkhcbh pkrsybrbtbh ogkhtotbs btbujfhgosohyb- wbgba tkrskeut akhgbjmba gojoro` jk brkb jbrbhtohb(

\kmbhiuthyb poabj Tkhcbwbsbh @utu akhgbjmba `khkhtujbh stbtusebabh tkrskeut(

>(542 Ebabh bwbm gbh ebabh pkhck`bs ybhc gotfmbj akhgbjmba togbjgoso`pbh ekrsb`bsb`b gkhcbh ebabh ybhc sugba gomumusjbh- tbpogbmb` brkb jausus ybhc gopkruhtujjbh ebco ebabh ybhc gotfmbj(

>(545 Ebabh lktbj akhgbjmba goso`pbh go ”brkb pkhyo`pbhbh tkrmbrbhc‐

!rkstroltkg stfrbck brkb / gbh pkhykrbabh go ebwba pkhcbwbsbh ybhcjktbt(

>(54< \tfj tkrtub ebabh bwbm gbh ebabh pkhck`bs gbh ybhc `k`puhybotbhccbm gbmuwbrsb pbmohc gkjbt akhgbjmba gocuhbjbh tkrmkeoa gbaumu

!prohsop NONF gbh NKNF/(

>(547 Ebabh bwbm gbh ebabh pkhck`bs akhgbjmba gouio umbhc tkrabgbpogkhtotbs- jkjubtbh- ùtu gbh jkùrhobh- sksubo jkeutuabh- òsbm9sktkmba goso`pbh mb`b- btbu tkrpbpbr jk ugbrb- pbhbs btbu jfhgoso mboh

ybhc ùhcjoh ekrgb`pbj euruj tkrabgbp ùtu(

Tkhyo`pbhbh Trfguj Bhtbrb- Trfguj Uubabh gbh Trfguj ibgo

>(54; Trfguj bhtbrb gbh prfguj rubabh akhgbjmba goso`pbh pbgb jfhgoso ybhc tkpbt(

>(54> Wobp pkhkro`bbh akhgbjmba gopkrojsb uhtuj `k`bstojbh ebawb ebabh ybhc gotkro`b sksubo gkhcbh gfju`kh pkhcoro`bh(

>(543 Wobp wbgba prfguj bhtbrbprfguj rubabh gbh prfguj ibgo ybhc

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;2

goskrbajbh jk brkb pkhyo`pbhbh akhgbjmba gopkrojsb jksksubobhogkhtotbs gbh jfhgoso wbgba(

>(541 Eomb ogkhtotbs btbu jfhgoso wbgba prfguj bhtbrbprfguj rubabh gbhprfguj ibgo gorbcujbh btbu togbj sksubo gkhcbh pkrsybrbtbh ogkhtotbsbtbu jfhgosohyb- wbgba tkrskeut akhgbjmba gojoro` jk brkb jbrbhtohb(

\kmbhiuthyb poabj Tkhcbwbsbh @utu akhgbjmba `khkhtujbh stbtusprfguj tkrskeut(

7/23/2019 CPOB Edisi 2012


;5

EBE 3TKHCBSB\BH @[W[

TUOH\OT

Tkhcbwbsbh @utu `krupbjbh ebcobh ybhc kskhsobm gbro Lbrb Tkèubtbh Febt

ybhc Eboj uhtuj `kèkrojbh jkpbstobh ebawb prfguj sklbrb jfhsostkh`k`puhybo ùtu ybhc sksubo gkhcbh tuiubh pk`bjbobhhyb( Jktkrmoebtbhgbh jfòt`kh skùb poabj ybhc ekrjkpkhtohcbh pbgb skùb tbabp`krupbjbh jkabrusbh uhtuj `khlbpbo sbsbrbh ùtu ùmbo gbro bwbm

pkèubtbh sb`pbo jkpbgb gostroeuso prfguj ibgo(

Tkhcbwbsbh @utu `khlbjup pkhcbèombh sb`pkm- spksonojbso- pkhcuiobh

skrtb tkr`bsuj pkhcbturbh- gfju`khtbso gbh prfskgur pkmumusbh ybhc`k`bstojbh ebawb skùb pkhcuiobh ybhc rkmkvbh tkmba gombjujbh- gbhebabh togbj gomumusjbh uhtuj gopbjbo btbu prfguj gomumusjbh uhtuj goiubm-sb`pbo ùtuhyb tkmba goeujtojbh `k`khuao pkrsybrbtbh(

Tkhcbwbsbh @utu togbj tkrebtbs pbgb jkcobtbh mbefrbtfrou`- tbpo iucb abrustkrmoebt gbmb` skùb jkputusbh ybhc tkrjbot gkhcbh ùtu prfguj(Jktogbjtkrcbhtuhcbh Tkhcbwbsbh @utu gbro Trfgujso gobhccbp abm ybhc

nuhgb`khtbm bcbr Tkhcbwbsbh @utu gbpbt `kmbjujbh jkcobtbh gkhcbh`kùbsjbh( !Moabt iucb Ebe 2 @bhbik`kh @utu/

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3(2 Wobp pk`kcbhc ozoh pkèubtbh abrus `k`puhybo Ebcobh Tkhcbwbsbh@utu( Ebcobh oho abrus ohgkpkhgkh gbro ebcobh mboh gbh go ebwba

tbhccuhc ibwbe gbh wkwkhbhc skfrbhc gkhcbh jubmonojbso gbhpkhcbmb`bh ybhc sksubo- ybhc `kèbwbao sbtu btbu ekekrbpbmbefrbtfrou`( \brbhb ybhc `k`bgbo abrus tkrskgob uhtuj `k`bstojbh

ebawb skcbmb jkcobtbh Tkhcbwbsbh @utu gombjsbhbjbh gkhcbh knkjton gbh gbpbt gobhgbmjbh(

3(5 Wucbs utb`b jkpbmb ebcobh Tkhcbwbsbh @utu goikmbsjbh pbgb Ebe 5Tkrsfhbmob( Ebcobh Tkhcbwbsbh @utu sklbrb jkskmuruabh iucb`k`puhybo tbhccuhc ibwbe- bhtbrb mboh bgbmba9 `kèubt- `k`vbmogbso gbh `khkrbpjbh skùb prfskgur

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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


;7

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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


;3

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7/23/2019 CPOB Edisi 2012


;1

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7/23/2019 CPOB Edisi 2012


;?

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3(7< Eomb subtu ebabh goso`pbh pbgb jfhgoso ybhc togbj sksubo gkhcbh ybhcgotktbpjbh- ebabh tkrskeut akhgbjmba gouio umbhc gbh gohybtbjbh mumusfmka ebcobh Tkhcbwbsbh @utu skekmu` gocuhbjbh gbmb` prfsks(

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3(7; [io stbeomotbs mbhiut akhgbjmba gombjujbh tkrabgbp prfguj absom

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3(7> \ktkmba gopbsbrjbh- stbeomotbs prfguj ibgo akhgbjmba gopbhtbu

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7/23/2019 CPOB Edisi 2012


>4

3(73 Wuiubh gbro prfcrb` stbeomotbs fhcfohc bgbmba uhtuj `k`bhtbuprfguj skmb`b `bsb kgbr gbh uhtuj `khkhtujbh ebawb prfguj tktbp-btbu gbpbt goprbjorbjbh bjbh tktbp- `k`khuao spksonojbsohyb skmb`bgoibcb gbmb` jfhgoso pkhyo`pbhbh ybhc tkrtkrb pbgb mbekm(

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stbeomotbs prfguj pbslbrkjfhstotuso gombjujbh skmb`b pkhckèbhcbhprfguj gbh togbj `k`krmujbh pk`bhtbubh ybhc ekrebsos fhcfohc (

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jfhsostkh gkhcbh pkhbhgbbh prfguj/: gbh

pbrb`ktkr mboh ybhc ekrmbju spksonoj ebco prfguj(

3(;2 Trftfjfm uhtuj prfcrb` stbeomotbs fhcfohc gbpbt ekrekgb gkhcbhprftfjfm uhtuj stugo stbeomotbs ibhcjb pbhibhc bwbm ybhc gobiujbhgbmb` gfju`kh ozoh kgbr- bpbeomb abm oho goiustonojbso gbhgogfju`khtbso gbmb` prftfjfm !òsbm- nrkjukhso pkhcuiobh- btbu jktojbpkùtbjaorbh rkjf`khgbso OLA/(

3(;5 Iu`mba ekts gbh nrkjukhso pkhcuiobh akhgbjmba `kèkrojbh gbtb ybhc

7/23/2019 CPOB Edisi 2012


>2

lujup iu`mbahyb uhtuj `kùhcjohjbh `kmbjujbh bhbmosos trkh(Jklubmo goiustonojbso mboh- òho`bm sbtu ekts pkr tbauh gbro prfguj ybhc goeubt uhtuj tobp jkjubtbh gbh tobp ikhos pkhck`bsbh pro`kr-eomb rkmkvbh- akhgbjmba golbjup gbmb` prfcrb` stugo stbeomotbs !jklubmotogbj bgb ybhc goprfgujso skmb`b sktbauh/( [htuj prfguj go `bhbpk`bhtbubh stbeomotbs fhcfohc bjbh `k`krmujbh pkhcuiobh ybhc

`khccuhbjbh akwbh gbh togbj tkrskgob bmtkrhbton ybhc sksubo- tkjhoj ybhc tkrvbmogbso tkrskgob- nrkjukhso pkhcuiobh gbpbt`k`pkrtoèbhcjbh pkhgkjbtbh rosojf “ `bhnbbt( Trohsop gksboherbljktohc gbh `btroxohc gbpbt gotkrbpjbh iojb goiustonojbso gbmb`

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EBE 1OH\TKJ\O GOUO- B[GOW @[W[ GBH B[GOW . TKU\KW[I[BH TK@B\FJ

7/23/2019 CPOB Edisi 2012


>5

TUOH\OT

Wuiubh ohspkjso goro bgbmba uhtuj `khckvbmubso bpbjba skùb bspkjprfgujso gbh pkhcbwbsbh ùtu ohgustro nbr`bso `k`khuao jktkhtubhLTFE( Trfcrb` ohspkjso goro akhgbjmba gorbhlbhc uhtuj `khgktkjso

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Ohspkjso goro akhgbjmba gombjujbh sklbrb rutoh gbhgo sb`pohc otu- pbgbsotubso jausus- òsbmhyb gbmb` abm tkribgo pkhbrojbh jkèbmo febt ibgo btbutkribgo pkhfmbjbh ybhc ekrumbhc( \kùb sbrbh uhtuj tohgbjbh pkrebojbh

supbyb gombjsbhbjbh( Trfskgur gbh lbtbtbh ohspkjso goro akhgbjmbagogfju`khtbsojbh gbh goeubt prfcrb` tohgbj mbhiut ybhc knkjton(

1(2 Akhgbjmba goeubt ohstrujso tkrtumos uhtuj ohspkjso goro ybhc`khybiojbh stbhgbr pkrsybrbtbh òho`bm gbh skrbcb`( Gbntbr ohoakhgbjmba ekroso pkrtbhybbh `khckhbo jktkhtubh LTFE ybhc`khlbjup bhtbrb mboh9

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Trfskgur pkhbrojbh jkèbmo febt ibgo: Tkhbhcbhbh jkmuabh:

Tkhcbwbsbh mbekm: gbh Absom ohspkjso goro skekmu`hyb gbh tohgbjbh pkrebojbh(

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prohsop Tk`bstobh @utu(

1(5 Ohspkjso goro akhgbjmba gombjujbh sklbrb ohgopkhgkh gbh rohlo fmkapkrsfhom !pkrsfhom/ pkrusbabbh ybhc jf`pktkh( @bhbik`kh akhgbjmba`kèkhtuj to ohspkjso goro ybhc ekrpkhcbmb`bh gbmb` eogbhchyb`bsohc`bsohc gbh `k`babò LTFE(

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7/23/2019 CPOB Edisi 2012


><

goro akhgbjmba tkrtumos gbmb` prfskgur ohspkjso goro(

1(7 \kùb absom ohspkjso goro akhgbjmba golbtbt( Mbpfrbh akhgbjmba`khlbjup9 \kùb absom pkhcb`btbh ybhc gombjujbh skmb`b ohspkjso gbheomb

`kùhcjohjbh-

\brbh uhtuj tohgbjbh pkrebojbh(Tkrhybtbbh gbro tohgbjbh ybhc gombjujbh akhgbjmba golbtbt(

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EBE ?TKHBHCBHBH JKM[ABH WKUABGBT TUFG[J GBH TKHBUOJBH

7/23/2019 CPOB Edisi 2012


>7

JK@EBMO TUFG[J

TUOH\OT

\kùb jkmuabh gbh ohnfr`bso mboh ybhc ekrjbotbh gkhcbh jkùhcjohbhtkribgo jkrusbjbh febt abrus gojbio gkhcbh tkmoto sksubo gkhcbh prfskgur

tkrtumos(

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gogucb lblbt gbro pkrkgbrbh sklbrb lkpbt gbh knkjton(

JKM[ABH

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?(3 \ktkmba `kmbjujbh pkhykmogojbh gbh kvbmubso tkrabgbp mbpfrbh gbhjkmuabh `khckhbo subtu prfguj akhgbjmba gombjujbh tohgbj mbhiut( Wohgbj mbhiut oho `khlbjup9 tohgbjbh pkrebojbh eomb gopkrmujbh:

7/23/2019 CPOB Edisi 2012


>;

pkhbrojbh jkèbmo sbtu ekts btbu skmurua prfguj bjaor ybhcekrsbhcjutbh: gbh

tohgbjbh mboh ybhc tkpbt(

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TKHBUOJBH JK@EBMO TUFG[J

?(24 Akhgbjmba gotuhiuj pkrsfhom ybhc ekrtbhccuhc ibwbe uhtuj`kmbjsbhbjbh gbh `khcffrgohbsojbh pkhbrojbh jkèbmo prfguj gbhakhgbjmba gotuhibhc fmka stbn ybhc `k`bgbo uhtuj `khbhcbho skùbbspkj pkhbrojbh jkèbmo sksubo gkhcbh tohcjbt urckhsohyb( Tkrsfhom

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?(25 Fpkrbso pkhbrojbh jkèbmo akhgbjmba `b`pu uhtuj gombjujbh skckrbgbh tobp sbbt(

?(2< Tkmbjsbhbbh Tkhbrojbh Jkèbmo

b/ Wohgbjbh pkhbrojbh jkèbmo prfguj akhgbjmba gombjujbh skckrbsktkmba gojktbauo bgb prfguj ybhc lblbt ùtu btbu gotkro`bmbpfrbh `khckhbo rkbjso ybhc `krucojbh:

e/ Tk`bjbobh prfguj ybhc ekrosojf tohcco tkrabgbp jkskabtbh-akhgbjmba goakhtojbh gkhcbh lbrb kèbrcf ybhc gombhiutjbh

gkhcbh pkhbrojbh jkèbmo gkhcbh skckrb( Tkhbrojbh jkèbmoakhgbjmba `khibhcjbu sb`pbo tohcjbt jfhsu`kh:

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g/ Tkgf`bh gbh prfskgur pkhbrojbh jkèbmo tkrabgbp prfguj

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?(27 Lbtbtbh gbh mbpfrbh tkr`bsuj absom tohgbjbh kèbrcf gbh pkhbrojbh

7/23/2019 CPOB Edisi 2012


>>

jkèbmo prfguj akhgbjmba gogfju`khtbsojbh gkhcbh eboj(

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7/23/2019 CPOB Edisi 2012


>3

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7/23/2019 CPOB Edisi 2012


>1

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7/23/2019 CPOB Edisi 2012


>?

stbhgbr òjrfeofmfcos- eomb bgb:e/ pktuhiuj pkhcbèombh sb`pkm gbh pkhcuiobh btbu prfskgur

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Gfju`kh Trfgujso

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34

24(27 Gfju`kh ybhc kskhsobm gbmb` prfgujso bgbmba9b/ Gfju`kh Trfgujso Ohguj ybhc ekroso nfrùmb prfgujso gbro subtu

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spksonojbsohyb:e/ gksjropso ekhtuj skgobbh- jkjubtbh prfguj gbh ujurbh ekts:

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32

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Lbtbtbh Tkhcfmbabh Ekts

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35

24(21 Lbtbtbh Tkhcfmbabh Ekts akhgbjmba tkrskgob uhtuj tobp ekts ybhcgofmba( Gfju`kh oho akhgbjmba goeubt ekrgbsbrjbh ebcobh rkmkvbh gbroTrfskgur Tkhcfmbabh Ohguj ybhc ekrmbju( @ktfgk pkèubtbh lbtbtbhoho akhgbjmba gogksboh uhtuj `khcaohgbrjbh jksbmbabh trbhsjropso(Lbtbtbh akhgbjmba `khlbhtu`jbh hf`fr ekts ybhc skgbhc goeubt(\kekmu` subtu prfsks goùmbo- akhgbjmba gombjujbh pk`krojsbbh ybhc

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7/23/2019 CPOB Edisi 2012


3<

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n/ rohlobh jkcobtbh pkhck`bsbh ybhc gombjujbh- tkr`bsuj rknkrkhsopkrbmbtbh gbh ibmur pkhck`bsbh ybhc gocuhbjbh:

c/ bpbeomb goùhcjohjbh- sb`pkm ebabh pkhck`bs lktbj ybhc

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37

tohgbjbh pkhcb`bhbh ybhc abrus gopkrabtojbh uhtuj `khcaohgbrjbhjfhtbòhbso tkrabgbp ebabh btbu skcbmb pkhuruhbh ùtu !moabt Ebe 3-Eutor 3(23 “ 3(<2/(

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EBE 22TK@E[BWBH GBH BHBMO\O\ EKUGB\BUJBH JFHWUBJ

7/23/2019 CPOB Edisi 2012


3;

TUOH\OT

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22(> Tkèkro Jfhtrbj akhgbjmba `k`bstojbh ebawb skùb prfguj ybhcgoprfsks gbh ebabh ybhc gojoro`jbh fmka Tkhkro`b Jfhtrbj `k`khuao

7/23/2019 CPOB Edisi 2012


3>

spksonojbso ybhc gotktbpjbh btbu prfguj tkmba gomumusjbh fmka jkpbmbebcobh @bhbik`kh @utu !Tk`bstobh @utu/

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33

pkhbhccuhc ibwbe pkhcbèombh sb`pkm gbh nuhcso bhbmosos( Gbmb` abmbhbmosos ekrgbsbrjbh jfhtrbj- jfhtrbj akhgbjmba `khybtbjbh bpbjbaTkhkro`b Jfhtrbj `khcbèom btbu togbj `khcbèom sb`pkm go sbrbhbpkèubt febt(

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goeubt fmka Tkèkro Jfhtrbj(

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sbrbhb Tkhkro`b Jfhtrbj(

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EBE 25J[BMONOJB\O GBH BMOGB\O

7/23/2019 CPOB Edisi 2012


31

TUOH\OT

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tkrabgbp bspkj jrotos gbro jkcobtbh ybhc gombjujbh( Tkruebabh sochonojbhtkrabgbp nbsomotbs- pkrbmbtbh gbh prfsks ybhc gbpbt `k`khcbruao ùtuprfguj akhgbjmba govbmogbso( Tkhgkjbtbh gkhcbh jbiobh rosojf akhgbjmbagocuhbjbh uhtuj `khkhtujbh rubhc mohcjup gbh lbjupbh vbmogbso(

TKUKHLBHBBH BMOGB\O

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25(7 UO^ tkrposba ùhcjoh gopkrmujbh uhtuj subtu prfykj eksbr(

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pkhkro`bbh(

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25(3 \ktkmba jubmonojbso skmksbo gombjsbhbjbhakhgbjmba goekrojbhpkrsktuiubh tkrtumos uhtuj gbpbt `kmbjsbhbjbh tbabp jubmonojbso gbh

7/23/2019 CPOB Edisi 2012


3?

vbmogbso skmbhiuthyb(

J[BMONOJB\O

Jubmonojbso Gksboh !JG/

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Jubmonojbso Ohstbmbso !JO/

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akhgbjmba sksubo gkhcbh spksonojbso gbh cbèbr tkjhoj ybhcgogksboh:

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tkhtbhc prfsks- sostk` gbh pkrbmbtbh: gbhe/ pkhcuiobh ybhc `kmoputo sbtu btbu ekekrbpb jfhgoso ybhc

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fpkrbtfr gbh pkrsybrbtbh pkrbwbtbh prkvkhton( \ktkmba skmksbo JF`bjb pkmumusbh nbsomotbs- sostk` gbh pkrbmbtbh gbpbt gombjujbh sklbrbnfr`bm(

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25(2> JJ akhgbjmba `khlbjup- tbpo togbj tkrebtbs pbgb abm ekrojut9

7/23/2019 CPOB Edisi 2012


14

b/ pkhcuiobh gkhcbh `khccuhbjbh ebabh ebju- ebabh pkhccbhto ybhc `k`khuao spksonojbso btbu prfguj soùmbso ybhc gombjujbhekrgbsbrjbh pkhcktbaubh tkhtbhc prfsks- nbsomotbs- sostk` gbhpkrbmbtbh:

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25(2? Jktkhtubh gbh prohsop ybhc gourbojbh gbmb` ebe oho ekrmbju uhtujpkèubtbh skgobbh febt- ybhc `khlbjup vbmogbso prfsks ebru !ohotobm vbmogbtofh/ - vbmogbso eomb tkribgo pkruebabh prfsks gbh vbmogbso umbhc(

25(54 Tbgb uù`hyb vbmogbso prfsks gombjujbh skekmu` prfguj gopbsbrjbh!vbmogbso prfspkjton/( Gbmb` jkbgbbh tkrtkhtu- iojb abm go btbs togbj`kùhcjohjbh- vbmogbso gbpbt iucb gombjujbh skmb`b prfsks prfgujso

rutoh gombjujbh !vbmogbso jfhjurkh/( Trfsks ybhc sugba ekribmbhakhgbjmba iucb govbmogbso !vbmogbso rktrfspkjton/(

25(52 Nbsomotbs- sostk` gbh pkrbmbtbh ybhc gocuhbjbh akhgbjmba tkmbatkrjubmonojbso gbh `ktfgk bhbmosos akhgbjmba govbmogbso( Tkrsfhom ybhc`kmbjujbh vbmogbso akhgbjmba `khgbpbt pkmbtoabh ybhc sksubo(

25(55 Nbsomotbs- sostk`- pkrbmbtbh gbh prfsks akhgbjmba gokvbmubso sklbrbekrjbmb uhtuj vkronojbso ebawb nbsomotbs- sostk`- pkrbmbtbh gbh prfskstkrskeut `bsoa ekjkrib gkhcbh eboj(

^bmogbso Trfspkjton

25(5< bmogbso prfspkjton akhgbjmba `khlbjup- tbpo togbj tkrebtbs pbgb abmekrojut9 urbobh sohcjbt subtu prfsks:

rohcjbsbh tbabp jrotos prfsks pkèubtbh ybhc abrus goohvkstocbso:

7/23/2019 CPOB Edisi 2012


12

gbntbr pkrbmbtbh&nbsomotbs ybhc gocuhbjbh tkr`bsuj bmbt ujur-pk`bhtbu gbh pkhlbtbt skrtb stbtus jbmoerbsohyb:

spksonojbso prfguj ibgo uhtuj gomumusjbh:

gbntbr `ktfgk bhbmosos ybhc skabrushyb: usum pkhcbwbsbh skmb`bprfsks gbh jrotkrob pkhkro`bbh: pkhcuiobh tbèbabh ybhc bjbh gombjujbh tkr`bsuj jrotkrob

pkhkro`bbh gbh vbmogbso `ktfgk bhbmososhyb- eomb gopkrmujbh: pfmb pkhcbèombh sb`pkm !mfjbso gbh nrkjukhso/:

`ktfgk pkhlbtbtbh gbh kvbmubso absom: nuhcso gbh tbhccuhc ibwbe: gbh

ibgwbm ybhc gousumjbh:

25(57 Gkhcbh `khccuhbjbh prfskgur !tkr`bsuj jf`pfhkh spksonoj/ ybhc

tkmba gotktbpjbh- ekts ekrurutbh gbpbt goprfgujso gbmb` jfhgoso rutoh(\klbrb tkfrotos- iu`mba prfsks prfgujso gbh pkhcb`btbh ybhcgombjujbh sugba lujup `khccbèbrjbh vbrobso gbh `khktbpjbh trkhskaohccb gbpbt `kèkrojbh gbtb ybhc lujup uhtuj jkpkrmubhkvbmubso( \klbrb uù`- < !tocb/ ekts ekrurutbh ybhc `k`khuaopbrb`ktkr ybhc gosktuiuo gbpbt gotkro`b tkmba `k`khuao pkrsybrbtbhvbmogbso prfsks(

25(5; [jurbh ekts ybhc gocuhbjbh gbmb` prfsks vbmogbso akhgbjmba sb`bgkhcbh ujurbh ekts prfgujso ybhc gorkhlbhbjbh(

25(5> Iojb ekts vbmogbso bjbh gopbsbrjbh- jfhgoso pkèubtbhhyb akhgbjmba`k`khuao jktkhtubh LTFE- absom vbmogbso tkrskeut akhgbjmba`k`khuao spksonojbso gbh sksubo ozoh kgbr(

^bmogbso Jfhjurkh

25(53 Gbmb` jfhgoso jausus- goùhcjohjbh togbj `khykmksbojbh prfcrb`

vbmogbso skekmu` prfgujso rutoh gombjsbhbjbh(

25(51 Jkputusbh uhtuj `kmbjujbh vbmogbso jf hjurkh abrus goiustonojbso-gogfju`khtbsojbh gbh gosktuiuo fmka jkpbmb ebcobh @bhbik`kh @utu!Tk`bstobh @utu/(

25(5? Tkrsybrbtbh gfju`khtbso uhtuj vbmogbso jfhjurkh sb`b skpkrto

vbmogbso prfspkjton (

^bmogbso Uktrfspkjton

25(<4 bmogbso rktrfspkjton abhyb gbpbt gombjujbh uhtuj prfsks ybhc sugba`bpbh- hbùh togbj ekrmbju iojb tkribgo pkruebabh nfrùmb prfguj-prfskgur pkèubtbh btbu pkrbmbtbh(

25(<2 bmogbso prfsks akhgbjmba gogbsbrjbh pbgb rowbybt prfguj( Wbabp

7/23/2019 CPOB Edisi 2012


15

vbmogbso `k`krmujbh pkèubtbh prftfjfm jausus gbh mbpfrbh absomjbiobh gbtb uhtuj `khcbèom jkso`pumbh gbh `kèkrojbhrkjf`khgbso(

25(<5 \uèkr gbtb akhgbjmba `khlbjup- tktbpo togbj tkrebtbs pbgb LbtbtbhTkhcfmbabh Ekts gbh Lbtbtbh Tkhck`bsbh Ekts- rkjb`bh pkhcbwbsbh

prfsks- euju mfc pkrbwbtbh bmbt- lbtbtbh pkhccbhtobh pkrsfhom- stugojbpbeomotbs prfsks- gbtb prfguj ibgo tkr`bsuj lbtbtbh gbtb trkh gbhabsom uio stbeomotbs(

25(<< Ekts ybhc gopomoa uhtuj vbmogbso rktrfspkjton akhgbjmba `kwbjomoskmurua ekts ybhc goeubt skmb`b pkrofgk pkhcb`btbh- tkr`bsuj ybhctogbj `k`khuao spksonojbso- gbh akhgbjmba gbmb` iu`mba ybhc lujup

uhtuj `khuhiujjbh jfhsostkhso prfsks( Tkhcuiobh tbèbabh sb`pkmpkrtohccbm ùhcjoh pkrmu uhtuj `khgbpbtjbh iu`mba btbu ikhos gbtb ybhc goeutuajbh uhtuj `kmbjujbh prfsks vbmogbso rktrfspkjton(

25(<7 Tbgb uù`hyb- vbmogbso rktrfspkjton `k`krmujbh gbtb gbro 24!skpumua/ sb`pbo <4 !tocb pumua/ ekts ekrurutbh uhtuj `khombojfhsostkhso prfsks- tbpo iu`mba ekts ybhc mkeoa skgojot goùhcjohjbheomb gbpbt goiustonojbso(

^BMOGB\O TK@EKU\OABH

25(<; bmogbso pkèkrsoabh akhgbjmba gombjujbh uhtuj jfhnor`bsoknkjtovotbs prfskgur pkèkrsoabh( Tkhkhtubh ebtbs jbhguhcbh rksogusubtu prfguj- ebabh pkèkrsoa gbh pkhlk`brbh òjrfeb- sklbrbrbsofhbm akhgbjmba gogbsbrjbh pbgb ebabh ybhc tkrjbot gkhcbh prfsks

pkèkrsoabh( Ebtbs tkrskeut akhgbjmba gbpbt golbpbo gbh govkronojbso(

25(<> Akhgbjmba gocuhbjbh `ktfgk bhbmosos tkrvbmogbso ybhc `kòmojo

jkpkjbbh uhtuj `khgktkjso rksogu btbu lk`brbh( Ebtbs gktkjso`bsohc`bsohc `ktfgk bhbmosos akhgbjmba lujup pkjb uhtuj

`khgktkjso tohcjbt rksogu btbu lk`brbh ybhc gbpbt gotkro`b(

25(<3 Eobsbhyb vbmogbso prfskgur pkèkrsoabh gombjujbh abhyb uhtujpkrùjbbh bmbt ybhc ekrskhtuabh mbhcsuhc gkhcbh prfguj(Akhgbjmba gopkrtoèbhcjbh iucb uhtuj ebcobh bmbt ybhc togbj

ekrskhtuabh mbhcsuhc gkhcbh prfguj( Ohtkrvbm wbjtu bhtbrbpkhccuhbbh bmbt gbh pkèkrsoabh akhgbjmba govbmogbso gkòjobh iucbbhtbrb pkèkrsoabh gbh pkhccuhbbh jkèbmo( Akhgbjmba gotkhtujbh`ktfgk gbh ohtkrvbm pkèkrsoabh(

25(<1 Trfskgur pkèkrsoabh uhtuj prfguj gbh prfsks ybhc skrupb- gbpbt

gopkrtoèbhcjbh uhtuj `kòmoa subtu rkhtbhc ybhc `kwbjomo prfgujgbh prfsks ybhc skrupb( \tugo vbmogbso tuhccbm gbpbt gombjujbh`khccuhbjbh pkhgkjbtbh jfhgoso tkreuruj gkhcbh `k`krabtojbh osujrotos(

7/23/2019 CPOB Edisi 2012


1<

25(<? bmogbso prfskgur pkèkrsoabh akhgbjmba gombjujbh tocb jbmoekrurutbh gkhcbh absom ybhc `k`khuao sybrbt uhtuj `kèujtojbhebawb prfskgur pkèkrsoabh tkrskeut tkmba tkrvbmogbso(

25(74 ‐[io sb`pbo ekrsoa‐ !tkst uhtom lmkbh / eujbh `krupbjbh pomoabh uhtuj`kmbjujbh vbmogbso prfskgur pkèkrsoabh

25(72 [htuj prfguj ybhc ekrbluh btbu ekrebabyb gbmb` jkbgbbh tkrtkhtugbpbt gosoùmbsojbh gkhcbh prfguj mboh ybhc `k`puhybo sonbt nosojbjoòb ybhc sb`b

TKHCKHGBMOBH TKU[EBABH

25(75 Akhgbjmba tkrskgob prfskgur tkrtumos ybhc `krohlo mbhcjba ybhcgobèom iojb bgb usum pkruebabh tkrabgbp ebabh bwbm- jf`pfhkhprfguj- pkrbmbtbh prfsks- mohcjuhcbh jkrib !btbu pberoj/- prfsksprfgujso btbu pkhcuiobh btbupuh pkruebabh ybhc ekrpkhcbrua

tkrabgbp ùtu btbu rkprfgusoeomotbs prfsks( Trfskgur pkhckhgbmobhpkruebabh akhgbjmba `k`bstojbh ebawb gbtb pkhgujuhc lujupuhtuj `khuhiujjbh ebawb prfsks pkruebabh ybhc gopkrebojo bjbh

`khcabsomjbh subtu prfguj sksubo ùtu ybhc goohcohjbh gbhjfhsostkh gkhcbh spksonojbso ybhc tkmba gotktbpjbh(

25(7< \kùb pkruebabh ybhc gbpbt `k`khcbruao ùtu prfguj btburkprfgusoeomotbs prfsks akhgbjmba sklbrb rksò gobiujbh- gogfju`khtbsojbh gbh gosktuiuo( Jkùhcjohbh gb`pbj pkruebabh nbsomotbs-sostk` gbh pkrbmbtbh tkrabgbp prfguj akhgbjmba gokvbmubso- tkr`bsujbhbmosos rosojf( Akhgbjmba gotkhtujbh jkeutuabh gbh lbjupbh uhtuj

`kmbjujbh jubmonojbso gbh vbmogbso umbhc(

^BMOGB\O [MBHC

25(77 Nbsomotbs- sostk`- pkrbmbtbh gbh prfsks tkr`bsuj prfsks pkèkrsoabhakhgbjmba gokvbmubso sklbrb ekrjbmb uhtuj jfhnor`bso jkbesbabhhyb( Iojb togbj bgb pkruebabh ybhc sochonojbh tkrabgbp stbtus vbmogbso-pkhohibubh gkhcbh eujto ebawb nbsomotbs- sostk`- pkrbmbtbh gbh prfsks`k`khuao pkrsybrbtbh ybhc gotktbpjbh bjbh jkeutuabh rkvbmogbso(

^BMOGB\O @KWFGK BHBMO\O\

Wuiubh vbmogbso `ktfgk bhbmosos bgbmba uhtuj `khuhiujjbh ebawb `ktfgkbhbmosos sksubo tuiubh pkhccuhbbhhyb( Tkrmu gopkrtoèbhcjbh tbekm`khckhbo jbrbjtkrostoj ybhc ekrmbju uhtuj ogkhtonojbso- pkhcuiobh tkrabgbpo`purotbs gbh prfskgur pkhktbpbh jbgbr(

Tbrb`ktkr vbmogbso Ogkhtonojbso

Tkhcuiobh O`purotbs TkhktbpbhJbgbr

7/23/2019 CPOB Edisi 2012


17

Jubhtotbton

Ebtbs

Gosfmuso)

Jbhguhcbh&pftkhso

Bjurbso * *

TrksosoUopotbeomotbs * *Trksoso Ohtkr`kgobt * !2/ * !2/

\pksonosotbs !5/ * * * *Moòt Gktkjso !</ * Moòt Jubhtotbso * Mohkbrotbs * *Ukhtbhc * *

!/ Wogbj gopkrsybrbtjbh(

!*/ Gopkrsybrbtjbh(

!2/ Gbmb` abm tkmba gombjujbh tkst rkprfgusoeomtbs- `bjb prksosoohtkr`kgobt togbj gopkrsybrbtjbh(

!5/ Jkjurbhcbh spksonosotbs gbro sbmba sbtu prfskgur bhbmosos gbpbt

gojf`pkhsbsojbh gkhcbh prfskgur bhbmosos ybhc mboh ybhc gbpbt`khuhibhc(

!</ Abhyb gopkrmujbh pbgb jbsus tkrtkhtu()/ Abhyb uhtuj `khcktbauo jbgbr zbt tkrmbrut(

Ikhos @ktfgk Bhbmosos ybhc abrus govbmogbso

25(7; bmogbso `ktfgk bhbmosos uù`hyb gombjujbh tkrabgbp 7 ikhos9

uio ogkhtonojbso: uio jubhtotbton jbhguhcbh o`purotbs !o`puroty /: uio ebtbs o`purotbs: gbh uio jubhtotbton zbt bjton gbmb` sb`pkm ebabh bjton febt btbu febt

btbu jf`pfhkh tkrtkhtu gbmb` febt(

25(7> @ktfgk bhbmosos mboh- skpkrto uio gosfmuso uhtuj febt btbu pkhkhtubhujurbh pbrtojkm uhtuj ebabh bjton febtakhgbjmba iucb govbmogbso(

25(73 [rbobh sohcjbt `khckhbo ikhos uio `ktfgk bhbmosos bgbmba skebcbo

ekrojut9b/ [io ogkhtonojbso ekrtuiubh uhtuj `k`bstojbh ogkhtotbs bhbmot gbmb`

sb`pkm( [io oho eobsbhyb gombjujbh gkhcbh `kèbhgohcjbhjbrbjtkrostoj sb`pkm !òsbm9 spkjtru`- prfnom jrf`btfcrb`- rkbjsojoòb- gbh mbohmboh/ tkrabgbp ebju pkèbhgohc:

e/ Tkhcuiobh o`purotbs gbpbt gombjujbh `kmbmuo uio jubhtotbton btbu uio

7/23/2019 CPOB Edisi 2012


1;

ebtbs o`purotbs gbmb` sb`pkm( @bsohc`bsohc pkhcuiobh tkrskeutekrtuiubh `krknmkjsojbh sklbrb tkpbt jbrbjtkrostoj jkùrhobhsb`pkm( Jbrbjtkrostoj vbmogbso ybhc mboh gopkrmujbh uhtuj uiojubhtotbton goebhgohc uhtuj uio ebtbs o`purotbs:

l/ Trfskgur pkhktbpbh jbgbr ekrtuiubh uhtuj `khkhtujbh jbgbrbhbmot gbmb` sb`pkm( Gbmb` abm oho pkhktbpbh jbgbr `khuhiujjbh

pkhcujurbh jf`pfhkh utb`b ybhc tkrjbhguhc gbmb` ebabh bjton febt( [htuj febt- jbrbjtkrostoj vbmogbso ybhc skrupb iucb ekrmbjuuhtuj pkhktbpbh jbgbr zbt bjton btbu jf`pfhkh tkrtkhtu(Jbrbjtkrostoj vbmogbso ybhc sb`b iucb gbpbt gombjujbh uhtuj

pkhktbpbh jbgbr ybhc ekrjbotbh gkhcbh `ktfgk bhbmosos mboh !òsbmuio gosfmuso/(

25(71 Wuiubh prfskgur bhbmosos akhgbjmba ikmbs gbh go`khckrto jbrkhb abm ohobjbh `khkhtujbh jbrbjtkrostoj vbmogbso ybhc pkrmu gokvbmubso(Jbrbjtkrostoj vbmogbso ybhc uù`hyb pkrmu gopkrabtojbh bgbmbaskebcbo ekrojut9

bjurbso:

prksoso: ropotbeomotbs:

ohtkr`kgobtk prklosofh : spksovosotbs: ebtbs gktkjso:

ebtbs jubhtotbso: mohkbrotbs: gbh

rkhtbhc(

25(7? bmogbso umbhc ùhcjoh gopkrmujbh pbgb jfhgoso skebcbo ekrojut9

pkruebabh sohtksos ebabh bjton febt:

pkruebabh jf`pfsoso prfguj ibgo: gbh

pkruebabh prfskgur bhbmosos(

25(;4 Wohcjbt vbmogbso umbhc ybhc gopkrmujbh tkrcbhtuhc pbgb sonbtpkruebabh( Tkruebabh tkrtkhtu mboh ùhcjoh iucb `k`krmujbh vbmogbsoumbhc(

BHKJ\ 2TK@E[BWBH TUFG[J \WKUOM

7/23/2019 CPOB Edisi 2012


1>

TUOH\OT

Trfguj stkrom akhgbjmba goeubt gkhcbh pkrsybrbtbh jausus gkhcbh tuiubh`k`pkrjklom rosojf pkhlk`brbh òjrfeb- pbrtojumbt gbh porfckh- ybhc sbhcbttkrcbhtuhc gbro jktrb`pombh- pkmbtoabh gbh sojbp pkrsfhom ybhc tkrmoebt(

Tk`bstobh @utu sbhcbtmba pkhtohc gbh pkèubtbh prfguj stkrom abrusskpkhuahyb `khcojuto sklbrb jktbt `ktfgk pkèubtbh gbh prfskgur ybhcgotktbpjbh gkhcbh skjsb`b gbh tkrvbmogbso( Tkmbjsbhbbh prfsks bjaor btbupkhcuiobh prfguj ibgo togbj gbpbt goibgojbh skebcbo sbtusbtuhyb bhgbmbh

uhtuj `khibòh stkromotbs btbu bspkj ùtu mboh(

[@[@

2( Tkèubtbh prfguj stkrom akhgbjmba gombjujbh go brkb ekrsoa-`k`bsujo brkb oho akhgbjmba `kmbmuo rubhc pkhybhccb ugbrb uhtujpkrsfhom gbh&btbu pkrbmbtbh gbh ebabh( Brkb ekrsoa akhgbjmba goibcbtohcjbt jkekrsoabhhyb sksubo stbhgbr jkekrsoabh ybhc gotktbpjbh gbhgopbsfj gkhcbh ugbrb ybhc tkmba `kmkwbto nomtkr gkhcbh knosokhso ybhcsksubo(

5( Ekrebcbo jkcobtbh pkrsobpbh jf`pfhkh- pkèubtbh prfguj gbhpkhcosobh akhgbjmba gombjujbh go rubhc tkrposba go gbmb` brkb ekrsoa(Jkcobtbh pkèubtbh prfguj stkrom gbpbt gocfmfhcjbh gbmb` gubjbtkcfro: pkrtb`b prfguj ybhc gostkromjbh gbmb` wbgba bjaor gbhgoskeut iucb stkromosbso bjaor- jkgub prfguj ybhc goprfsks sklbrbbskptos pbgb skebcobh btbu skùb tbabp(

<( Brkb ekrsoa uhtuj pkèubtbh prfguj stkrom gocfmfhcjbh ekrgbsbrjbhjbrbjtkrostoj mohcjuhcbh ybhc gopkrsybrbtjbh( Wobp jkcobtbhpkèubtbh `kèutuajbh tohcjbt jkekrsoabh rubhcbh ybhc sksubo

gbmb` jkbgbbh fpkrbsofhbm uhtuj `kòho`bmjbh rosojf pkhlk`brbhfmka pbrtojumbt gbh&btbu òjrfeb pbgb prfguj gbh&btbu ebabh ybhc

gotbhcbho(

7( Jfhgoso ”fpkrbsofhbm‐ gbh ”hfhfpkrbsofhbm‐ akhgbjmba gotktbpjbhuhtuj tobp rubhc ekrsoa( Jkbgbbh ”hfhfpkrbsofhbm‐ bgbmba jfhgoso go`bhb nbsomotbs tkmba tkrpbsbhc gbh ekrfpkrbso- mkhcjbp gkhcbh

pkrbmbtbh prfgujso tktbpo togbj bgb pkrsfhom( Jfhgoso ”fpkrbsofhbm‐bgbmba jfhgoso go `bhb nbsomotbs gbmb` jkbgbbh ekribmbh sksubo `fguspkhcfpkrbsobh ybhc gotktbpjbh gkhcbh skiu`mba tkrtkhtu pkrsfhom ybhcskgbhc ekjkrib(

Bcbr tkrlbpbo jfhgoso ”fpkrbsofhbm‐ `bjb brkb tkrskeut akhgbjmba

gogksboh uhtuj `khlbpbo tohcjbt jkekrsoabh ugbrb tkrtkhtu pbgbjfhgoso ”hfhfpkrbsofhbm‐(

Tbgb pkèubtbh prfguj stkrom goekgbjbh 7 Jkmbs jkekrsoabh9

7/23/2019 CPOB Edisi 2012


13

Jkmbs B9 Yfhb uhtuj jkcobtbh ybhc ekrosojf tohcco- òsbm zfhbpkhcosobh- wbgba tutup jbrkt- b`pum gbh vobm tkreujb- pkhybèuhcbhsklbrb bskptos( [ù`hyb jfhgoso oho golbpbo gkhcbh `k`bsbhc uhotbmorbh ugbrb mbòhbr !mbòhbr bor nmfw / go tk`pbt jkrib( \ostk` ugbrbmbòhbr akhgbjmba `khcbmorjbh ugbrb gkhcbh jklkpbtbh `krbtbekrjosbr 4-<> “ 4-;7 `&gktoj !hombo blubh/ pbgb pfsoso jkrib gbmb`rubhc ekrsoa tkreujb(Jkbgbbh mbòhbr ybhc skmbmu tkribcb akhgbjmba goeujtojbh gbhgovbmogbso( Bmorbh ugbrb skbrba ekrjklkpbtbh mkeoa rkhgba gbpbtgocuhbjbh pbgb osfmbtfr tkrtutup gbh jftbj ekrsbruhc tbhcbh(

Jkmbs E9 [htuj pkèubtbh gbh pkhcosobh sklbrb bskptos- Jkmbs ohobgbmba mohcjuhcbh mbtbr ekmbjbhc uhtuj zfhb Jkmbs B(

Jkmbs L gbh G9 Brkb ekrsoa uhtuj `kmbjujbh tbabp prfsks pkèubtbh ybhc `khcbhguhc rosojf mkeoa rkhgba(

JMB\ONOJB\O U[BHC EKU\OA GBH \BUBHB [GBUB EKU\OA

;( Uubhc ekrsoa gbh sbrbhb ugbrb ekrsoa gojmbsonojbsojbh sksubo gkhcbhKH O\F 27>772( Jmbsonojbso akhgbjmba goekgbjbh gkhcbh ikmbs gbropk`bhtbubh mohcjuhcbh pbgb sbbt fpkrbsofhbm( Iu`mba `bjsoù`

pbrtojumbt ugbrb ybhc gopkrefmkajbh uhtuj tobp Jkmbs jkekrsoabhbgbmba skebcbo ekrojut9

Hfhfpkrbsofhbm Fpkrbsofhbm

Iu`mba bjsoù` pbrtomjkm & ¼ ybhcgopkrefmkajbh

8 4-; »` 8 ; »` 8 4-; »` 8 ; »`

B <(;54 54 <(;54 54

E <(;54 5? <;5(444 5(?44

L <;5(444 5(?44 <(;54(444 5?(444

G <(;54(444 5?(444

Wogbj

gotktbpjbh

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gotktbpjbh

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11

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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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jf`pktkh ybhc gotuhiuj(

75( Tbjbobh ru`ba gbh pbjbobh jkrib rkcumkr akhgbjmba togbj goebwb`bsuj jk gbmb` jb`br cbhto pbjbobh ybhc ekraueuhcbh gkhcbh rubhcekrJkmbs E gbh L( [htuj tobp pkrsfhom ybhc ekjkrib go Jkmbs B&E-

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77( Brmfio- jfs`ktojb gbh pkraobsbh akhgbjmba togbj gopbjbo go brkb ekrsoa(

7;( Tkrsfhom ybhc `k`bsujo brkb ekrsoa btbu brkb stkrom akhgbjmba`khccbhto gbh `khckhbjbh pbjbobh jausus ybhc iucb `khlbjuppkhutup jkpbmb gbh jbjo( Tbjbobh oho togbj efmka `kmkpbsjbh skrbt

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bcbj mfhccbr uhtuj `khcurbhco ckskjbh( Tbjbobh oho abhyb efmkagopbjbo go brkb ekrsoa btbu brkb stkrom ybhc rkmkvbh(

7>( Tbjbobh gbh ùtuhyb akhgbjmba gosksubojbh gkhcbh prfsks gbh jkmbsjkekrsoabh brkb jkrib( Tbjbobh tkrskeut akhgbjmba gopbjbo sksubo

gkhcbh tuiubhhyb uhtuj `kmohguhco prfguj gbro jfhtbòhbso(

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Jkmbs G9 Ubèut gbh iojb rkmkvbh “ ibhccut akhgbjmba gotutup(Tbjbobh pkmohguhc rkcumkr- skpbtu ybhc sksubo btbu pkhutup skpbtuakhgbjmba gojkhbjbh( Tkrmu gobèom tohgbjbh pkhlkcbabh ybhc sksubouhtuj `khcaohgbrjbh jfhtbòhbso ybhc ekrbsbm gbro ebcobh mubr brkbekrsoa(

7/23/2019 CPOB Edisi 2012


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Jkmbs L9 Ubèut gbh “ iojb rkmkvbh “ ibhccut gbh juòs akhgbjmbagotutup( Tbjbobh `fgkm tkrusbh btbu `fgkm lkmbhbebiu- ybhc ebcobhpkrckmbhcbh tbhcbhhyb gbpbt goojbt- `kòmojo mkakr tohcco gbh skpbtubtbu pkhutup skpbtu ybhc sksubo akhgbjmba gojkhbjbh( Tbjbobh jkriboho akhgbjmba togbj `kmkpbsjbh skrbt btbu ebabh pbrtojumbt(

Jkmbs B&E9 Tkhutup jkpbmb akhgbjmba `khutup skmurua rbèut skrtb “ iojb rkmkvbh “ ibhccut gbh juòs: pkhutup jkpbmb akhgbjmba goskmopjbhjk gbmb` mkakr ebiu: pkhutup ùjb akhgbjmba gopbjbo uhtuj`khlkcba pkhykebrbh pkrlojbh( @fgkm tkrusbh btbu `fgkm lkmbhbebiu-

ybhc ebcobh pkrckmbhcbh tbhcbhhyb gbpbt goojbt gbh `kòmojo mkakrtohcco- akhgbjmba gojkhbjbh( Akhgbjmba gopbjbo sbruhc tbhcbh pmbstojbtbu jbrkt stkrom ybhc ekebs skreuj gbh pkhutup jbjo stkrom btbu

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73( Tbjbobh uhtuj brkb ekrsoa akhgbjmba golulo gbh gotbhcbho skgkòjobhrupb skaohccb togbj `khykebejbh jfhtbòhbh tbèbabh ybhcjkùgobh bjbh tkrmkpbs( Lbrb pkhbhcbhbh oho akhgbjmba `khcojuto

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71( Abhyb pkrsfhom ybhc ekrwkhbhc ybhc efmka `k`bsujo brkb ebhcuhbhgbh nbsomotbs gkhcbh bjsks tkrebtbs(

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;5( Nbmsk lkomohcs akhgbjmba goskckm uhtuj `khlkcba pkhlk`brbh gbro

7/23/2019 CPOB Edisi 2012


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rubhc go btbshyb(

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7/23/2019 CPOB Edisi 2012


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>1( Eomb stbhgbr jkekrsoabh togbj gbpbt gopkrtbabhjbh sbbt gombjujbh

7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


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244

uhtuj `kgob tkrskeut(

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13( [io soùmbso prfsks skebcbo vbmogbso bwbm akhgbjmba gombjujbh gkhcbhtocb uio soùmbso ekrturutturut ybhc ekrabsom pkr saont - gbh goumbhco

gkhcbh ohtkrvbm ybhc gotktbpjbh gbh eomb bgb pkruebabh sochonojbhpbgb sostk` tbtb ugbrb- pkrbmbtbh- prfsks gbh iu`mba saont ( Eobsbhybuio soùmbso prfsks gombjujbh gub jbmo sktbauh uhtuj tobp saont gbh

prfsks(

11( Iu`mba wbgba ybhc gocuhbjbh uhtuj `kgob nomm akhgbjmba lujup`kùhcjohjbh kvbmubso besba( [htuj ekts ujurbh jklom- iu`mbawbgba uhtuj `kgob nomm akhgbjmba òho`bm sb`b gkhcbh ujurbh ekts

prfguj( Wbrckt akhgbjmba gkhcbh pkrtuèuabh hfm gbh jktkhtubhekrojut akhgbjmba gotkrbpjbh9

b/ Eomb `khcoso jurbhc gbro ;(444 uhot- togbj efmka gotkùjbh uhot

tkrlk`br:e/ Eomb `khcoso ;(444 sb`pbo gkhcbh 24(444 uhot9

\btu !2/ uhot tkrlk`br akhgbjmba goojuto gkhcbh ohvkstocbso gbhpkrtoèbhcbh uhtuj `khcumbhc `kgob nomm :

Gub !5/ uhot tkrlk`br `krupbjbh pkrtoèbhcbh uhtujgombjujbh vbmogbso umbhc sktkmba ohvkstocbso:

l/ Eomb `khcosojbh mkeoa gbro 24(444 uhot9 \btu !2/ uhot tkrlk`br akhgbjmba gohvkstocbso: Gub !5/ uhot tkrlk`br `krupbjbh pkrtoèbhcbh uhtuj

gombjujbh vbmogbso umbhc sktkmba ohvkstocbso(

1?( Tkhlk`brbh ybhc tkribgo skskjbmo pbgb pkhcosobh gkhcbh iu`mbaekrbpbpuh- ùhcjoh `krupbjbh ohgojbso pkhlk`brbh gbmb`jfhskhtrbso rkhgba gbh akhgbjmba gobhccbp `k`puhybo gb`pbj pbgbpk`bstobh stkromotbs !stkromoty bssurbhlk/ gbro ekts ybhc goprfgujsosktkmba`kgob nomm tkrbjaor ybhc gohybtbjbh sujsks(

?4( Tkrabtobh akhgbjmba goekrojbh ebawb gkhcbh `kmbjsbhbjbh vbmogbsotogbj ekrbrto gbpbt `kmbjujbh jf`prfò tkrabgbp prfsks(

?2( [htuj `khcaohgbrjbh pkhykebrbh pbrtojkm gbh òjrfeb sklbrbekrmkeoabh- jkcobtbh gbmb` brkb ekrsoa- tkrutb`b sbbt ekrmbhcsuhc

prfsks bskptosakhgbjmba goebtbso gbh ckrbjbh pkrsfhom akhgbjmbatkrjkhgbmo- abtoabto gbh sostk`btos( \uau gbh jkmkèbebh mohcjuhcbhakhgbjmba togbj tohcco skaohccb `khccbhccu jkhyb`bhbh bjoebt sonbtpbjbobh ybhc gojkhbjbh(

?5( Lk`brbh òjrfeb ebabh bwbm akhgbjmba òho`bm( \pksonojbso ebabhbwbm akhgbjmba `khlbjup pkrsybrbtbh jbhguhcbh òjrfeb eomb

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jkeutuabh uhtuj otu tkmba gotuhiujbh `kmbmuo absom pk`bhtbubh(

?<( Sbgba gbh ebabh ybhc gbpbt `kèkhtuj pbrtojkm akhgbjmba goebtbso iu`mbahyb go gbmb` brkb ekrsoa gbh gosohcjorjbh sbbt prfsks bskptosskgbhc ekrmbhcsuhc(

?7( Go `bhb gbpbt gombjujbh akhgbjmba gobèom tohgbjbh uhtuj`khcurbhco jfhtbòhbso pbrtojumbt tkrabgbp prfguj bjaor(

?;( Jf`pfhkh- wbgba gbh pkrbmbtbh- sktkmba prfsks

pkèkrsoabh&pkhlulobh bjaorakhgbjmba gotbhcbho skgkòjobh rupbskaohccb togbj tkribgo rkjfhtbòhbso(

?>( Ohtkrvbm bhtbrb pkhlulobh gbh pkhckrohcbh skrtb stkromosbso jf`pfhkh-wbgba gbh pkrbmbtbh `bupuh bhtbrb stkromosbso gbh pkhccuhbbhhybakhgbjmba sksohcjbt ùhcjoh gbh goekro ebtbs wbjtu ybhc sksubogkhcbh jfhgoso pkhyo`pbhbh tkrvbmogbso(

?3( Ibrbj wbjtu bhtbrb bwbm pkèubtbh mbrutbh gbh stkromosbso btbu nomtrbso`kmbmuo nomtkr òjrfeb akhgbjmba sksohcjbt ùhcjoh( Ebtbs wbjtu`bjsoù` akhgbjmba gotkhtujbh gkhcbh `k`pkrtoèbhcjbh

jf`pfsosohyb gbh `ktfgk pkhyo`pbhbh ybhc gotkhtujbh( Jklubmogombjujbh tohgbjbh jausus- vfmu`k mbrutbh rubabh akhgbjmba togbjmkeoa eksbr gbropbgb iu`mba ybhc gbpbt gooso gbmb` sbtu abro gbhakhgbjmba gooso jk gbmb` wbgba bjaor skrtb gostkromosbso gbmb` sbtuabro jkrib(

?1( Wbabp pkhcfmbabh jf`pfhkh- wbgba prfguj rubabh gbh pkrbmbtbh

akhgbjmba goekro ogkhtotbs ybhc ekhbr(

??( \kùb cbs ybhc gobmorjbh jk gbmb` mbrutbh btbu gocuhbjbh uhtuj

`khykmoùto prfguj akhgbjmba gomkwbtjbh `kmbmuo nomtkr pkhybrohcòjrfeb(

244( Eofeurgkh akhgbjmba gopbhtbu skekmu` prfsks stkromosbso( Akhgbjmbagotktbpjbh ebtbs eofeurgkh skckrb skekmu` prfsks stkromosbso ybhcgojbotjbh gkhcbh knosokhso `ktfgk stkromosbso ybhc gocuhbjbh(Tkhkhtubh eofeurgkh akhgbjmba gombjujbh tkrabgbp tobp ekts prfguj-

eboj ybhc goprfsks gkhcbh stkromosbso bjaor `bupuh sklbrb bskptos( Eombpbrb`ktkr stkromosbso fvkrjomm gotktbpjbh uhtuj prfguj gkhcbh stkromosbso

bjaor- pk`bhtbubh eofeurgkh efmka abhyb sklbrb ekrjbmb gkhcbhohtkrvbm `khurut ibgwbm ybhc sksubo( [htuj sostk` pkmumusbh

pbrb`ktros- pkhkhtubh eofeurgkh akhgbjmba gombjujbh tkrabgbp tobpekts gbh gojbtkcfrojbh skebcbo pkhcuiobh skmb`bprfsks( Eombgopkrsybrbtjbh- akhgbjmba gombjujbh pk`bhtbubh tkrabgbp lk`brbhkhgftfjsoh( \kùb skgobbh lbor- jausushyb mbrutbh ohnus vfmu`keksbr- akhgbjmba gomkwbtjbh `kmbmuo nomtkr òjrfeb ybhc- iojb

ùhcjoh- gopbsbhc gkjbt skekmu` prfsks pkhcosobh(

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242( Eomb`bhb mbrutbh gbmb` bor goso`pbh gbmb` tbhcjo tkrtutup rbpbt-skùb jbtup pkmkpbs tkjbhbh akhgbjmba gomohguhco òsbm gkhcbh nomtkrugbrb òjrfeb aogrfnfeoj(

245( \kùb jf`pfhkh- wbgba- pkrbmbtbh gbh ebrbhc mboh ybhc gopkrmujbhgbmb` brkb ekrsoa- go `bhb prfsks bskptos ekrmbhcsuhc- akhgbjmba

gostkromjbh gbh go`bsujjbh jk brkb ekrsoa `kmbmuo bmbt stkromosbsoekrpohtucbhgb ybhc gopbsbhc `khybtu pbgb gohgohc- btbu `kmbmuosubtu prfskgur ybhc gbpbt `khlbpbo tuiubh ybhc sb`b ybotu togbj`khoèumjbh jfhtbòhbso(

24<( Knojbso gbro subtu prfskgur ebru akhgbjmba govbmogbso( ^bmogbso ohoakhgbjmba govkronojbso pbgb ohtkrvbm ybhc goibgwbmjbh ekrgbsbrjbh

rowbybt johkrib btbu eomb bgb pkruebabh sochonojbh pbgb prfsks btbupkrbmbtbh(

\WKUOMO\B\O

247( \tkromosbso gbpbt golbpbo gkhcbh pkhccuhbbh pbhbs ebsba btbu pbhbsjkrohc- gkhcbh rbgobso pkhcofhbh- gkhcbh ktomkh fjsogb btbu gkhcbh

nomtrbso ybhc gombhiutjbh gkhcbh pkhcosobh sklbrb bskptos jk gbmb`wbgba bjaor ybhc stkrom( @bsohc`bsohc lbrb stkromosbso `k`puhybojkmkeoabh gbh jkjurbhcbh( Go `bhb `kùhcjohjbh gbh gbpbtgombjsbhbjbh- stkromosbso lbrb pbhbs `krupbjbh pomoabh utb`b(

24;( \kùb prfsks stkromosbso akhgbjmba govbmogbso( Tkrabtobh jaususakhgbjmba goekrojbh eomb `ktfgk stkromosbso ybhc gocuhbjbh togbjsksubo gkhcbh stbhgbr nbr`bjfpk btbu stbhgbr hbsofhbm mboh- btbu eomb

gocuhbjbh uhtuj prfguj ybhc eujbh `krupbjbh mbrutbh skgkrabhbgbmb` bor btbu òhybj(

24>( \kekmu` prfsks stkromosbso gocuhbjbh- jktkpbtbh uhtuj prfguj tkrjbotgbh knojbsohyb uhtuj `khlbpbo jfhgoso stkromosbso ybhc goohcohjbh pbgb

skùb ebcobh gbro tobp ikhos ekebh ybhc abrus goprfsks- akhgbjmbagoeujtojbh gkhcbh pkhcujurbh nosos gbh eomb gopkrmujbh `khccuhbjbhohgojbtfr eofmfcos( Jkbesbabh prfsks akhgbjmba govkronojbso pbgbohtkrvbm ybhc goibgwbmjbh- òho`bm skjbmo sktbauh- gbh eomb`bhb bgb`fgonojbso ybhc sochonojbh pbgb pkrbmbtbh( Lbtbtbh absom akhgbjmba

goso`pbh(

243( [htuj `khgbpbtjbh stkromosbso ybhc knkjton- skùb ebabh abrusgolbjup gbmb` pkhbhcbhbh ybhc gopkrsybrbtjbh gbh prfsks akhgbjmbagogksboh uhtuj `k`bstojbh abm oho gbpbt golbpbo(

241( Tfmb ùbtbh ybhc tkrvbmogbso akhgbjmba gotktbpjbh uhtuj skùbprfsks stkromosbso(

24?( Ohgojbtfr eofmfcos akhgbjmba gopkrtoèbhcjbh skebcbo `ktfgktbèbabh uhtuj `k`bhtbu prfsks stkromosbso( Ohgojbtfr tkrskeut

7/23/2019 CPOB Edisi 2012


24<

akhgbjmba goso`pbh gbh gocuhbjbh sksubo gkhcbh ohstrujsopkèubthyb gbh ùtuhyb gouio gkhcbh jfhtrfm pfsoton( Iojb ohgojbtfreofmfcos gocuhbjbh- tohgbjbh pkhcb`bhbh ybhc jktbt akhgbjmbagombjujbh uhtuj `khlkcba trbhsnkr pkhlk`brbh òjrfeb gbroohgojbtfr tkrskeut(

224( Akhgbjmba bgb subtu lbrb ybhc ikmbs uhtuj `kèkgbjbh bhtbrbprfguj ybhc sugba gostkromjbh gbh ybhc ekmu`( \kmurua wbgbapkhb`puhc prfguj- jkrbhibhc btbupuh hb`pbh akhgbjmba goekro mbekm ybhc ikmbs skrtb `khlbhtu`jbh hb`b ebabh- hf`fr ekts gbh tbhgb

sugba gostkromjbh btbu ekmu`( Ohgojbtfr- skpkrto stojkr uhtuj ftfjmbn-gbpbt gopbjbo- eomb`bhb sksubouhtuj `khuhiujjbh bpbjba subtu mfttkmba `kmbmuo prfsks stkromosbso- tktbpo togbj uhtuj `khuhiujjbh

bpbjba mft tkrskeut stkrom(

222( Lbtbtbh stkromosbso btbu sbmohbhhyb akhgbjmba tkrskgob uhtuj tobpsojmus stkromosbso( Lbtbtbh oho akhgbjmba gosktuiuo skebcbo ebcobh gbroprfskgur pkmumusbh ekts(

\tkromosbso bjaor

225( Trfguj ybhc gotuiujbh uhtuj `khibgo stkrom- eomb`bhb `kùhcjohjbh-akhgbjmba goutb`bjbh gostkromosbso bjaor gkhcbh lbrb pbhbs gbmb`wbgba bjaor( Eomb stkromosbso lbrb pbhbs togbj `kùhcjohjbh jbrkhbstbeomotbs gbro nfrùmb prfguj akhgbjmba gopbjbo `ktfgk stkromosbsobjaor ybhc mboh sktkmba gombjujbh nomtrbso gbh&btbu prfsks bskptos(

\tkromosbso Lbrb Tbhbs

22<( Wobp sojmus stkromosbso pbhbs akhgbjmba golbtbt pbgb subtu mkèbrpkhlbtbt wbjtu&suau gkhcbh sjbmb ybhc lujup eksbr btbu gkhcbh bmbt

pkrkjb` ybhc `k`puhybo bjurbso gbh prksoso ybhc gbpbt gobhgbmjbh(Tfsoso prfek pkhcujur suau ybhc gopbjbo uhtuj `k`bhtbu gbh&btbu

`khlbtbt akhgbjmba sugba gotkhtujbh sbbt `kmbjujbh vbmogbso gbh-eomb`bhb sksubo- iucb goebhgohcjbh tkrabgbp subtu prfek pkhcujursuau mboh ybhc ohgkpkhgkh gbh gotk`pbtjbh pbgb pfsoso ybhc sb`b(

227( Ohgojbtfr eofmfcos btbu joòbwo gbpbt iucb gocuhbjbh tktbpo akhgbjmba

togbj `khccbhtojbh pkrbh pkhcujurbh nosos(

22;( \kekmu` pkhcujurbh wbjtu stkromosbso goùmbo- abrus goekrojbh wbjtu ybhc lujup bcbr skmurua ùbtbh stkromosbso `khlbpbo suau ybhcgopkrsybrbtjbh( Sbjtu oho abrus gotkhtujbh uhtuj tobp pfmb ùbtbh ybhc bjbh goprfsks(

22>( \ktkmba nbsk suau tohcco gbro sojmus stkromosbso lbrb pbhbs- pkrmugombjujbh tohgbjbh pkhlkcbabh tkrabgbp pkhlk`brbh ùbtbh ybhctkmba gostkromjbh skmb`b nbsk pkhgohcohbh( \kùb lborbh btbu cbspkhgohcoh ybhc ekrskhtuabh gkhcbh prfguj akhgbjmba gostkromjbh

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247

jklubmo gbpbt goeujtojbh ebawb wbgba ybhc eflfr togbj bjbhgomumusjbh uhtuj gocuhbjbh(

\tkromosbso Lbrb Tbhbs Ebsba

223( \uau gbh tkjbhbh akhgbjmba gocuhbjbh uhtuj `k`bhtbu prfsks

stkromosbso( Ohstru`kh pkhckhgbmo akhgbjmba ohgkpkhgkh tkrabgbpohstru`kh pk`bhtbu gbh mkèbr pkhlbtbt( Tk`bjbobh sostk`pkhckhgbmo gbh pk`bhtbu ftf`btos akhgbjmba tkrvbmogbso uhtuj`k`bstojbh pkhlbpbobh pkrsybrbtbh prfsks jrotos(

221( Jksbmbabh pbgb sostk` gbh sojmus akhgbjmba tkrgktkjso gbh&btbutkrlbtbt fmka sostk` gbh gob`bto fmka fpkrbtfr( Tkèblbbh ohgojbtfr

suau ohgkpkhgkh akhgbjmba gopkrojsb sklbrb rutoh gbh goebhgohcjbhgkhcbh pkhlbtbt crbnoj skmb`b prfsks stkromosbso(

22?( Eomb gocuhbjbh stkromosbtfr ybhc gomkhcjbpo gkhcbh grbohbsk pbgb gbsbrlabèkr- pkrmu iucb gombjujbh pkhlbtbtbh suau pbgb pfsoso tkrskeutskmb`b prfsks stkromosbso( Eomb nbsk vbju` `krupbjbh ebcobh gbro sojmusstkromosbso- uio jkeflfrbh pbgb labèkr akhgbjmba gombjujbh sklbrbekrjbmb(

254( \kmboh prfguj gbmb` wbgba ybhc goskckm- prfguj ybhc bjbh gostkromjbhakhgbjmba goeuhcjus gkhcbh ebabh ybhc `kùhcjohjbhpkhcaombhcbh ugbrb gbh pkhktrbso ubp- tbpo gbpbt `khlkcbarkjfhtbòhbso sktkmba stkromosbso( \kùb ebcobh ùbtbh akhgbjmbaekrskhtuabh gkhcbh bckh pkhstkrom pbgb suau gbh wbjtu ybhcgosybrbtjbh(

252( Akhgbjmba gopkrabtojbh bcbr ubp ybhc gopbjbo pbgb prfsks stkromosbso`k`puhybo ùtu ybhc tkpbt !joòbwo- òjrfeofmfcos gbh khgftfjsohpbgb bhbmosos jfhgkhsbt/ gbh togbj `khcbhguhc zbt tbèbabh gbmb`

jbgbr ybhc gbpbt `khlk`bro prfguj btbu pkrbmbtbh(

\tkromosbso Lbrb Tbhbs Jkrohc

255( \tkromosbso lbrb pbhbs jkrohc lflfj uhtuj lborbh hfhbor btbu skreujjkrohc( Trfsks oho akhgbjmba gombjujbh gkhcbh `khyorjumbsojbh ugbrbgbmb` labèkr gbh `khibcb tkjbhbh pfsoton uhtuj `khlkcba ugbrb

hfhstkrom `bsuj( [gbrb ybhc `bsuj akhgbjmba `kmbmuo nomtkr AKTB(Eomb prfsks oho iucb gocuhbjbh uhtuj `khcaombhcjbh porfckh- uiotbhtbhc `khccuhbjbh khgftfjsoh akhgbjmba gombjujbh skebcbo ebcobhgbro vbmogbso(

\tkromosbso Lbrb Ubgobso

25<( \tkromosbso gkhcbh lbrb rbgobso tkrutb`b gocuhbjbh uhtuj ebabh gbhprfguj ybhc pkjb tkrabgbp pbhbs( Ebhybj febt gbh ebabh pkhck`bspkjb tkrabgbp rbgobso- skaohccb `ktfgk oho abhyb gopbjbo iojb tkreujtotogbj ekrgb`pbj `krusbj ybhc goeujtojbh `kmbmuo kjspkro`kh(

7/23/2019 CPOB Edisi 2012


24;

Eobsbhyb rbgobso umtrbvofmkt togbj gotkro`b skebcbo `ktfgk stkromosbso(

257( Iojb stkromosbso lbrb rbgobso gombjujbh fmka poabj mubr- `bjb ohgustroekrtbhccuhc ibwbe btbs pk`khuabh pkrsybrbtbh ybhc tkrlbhtu` pbgbEutor 255 gbh prfsks stkromosbso tkrvbmogbso( Akhgbjmba gotktbpjbh

tbhccuhc ibwbe gbro pkrusbabbh ybhc `kmbjujbh rbgobso !òsbmpkhccuhbbh gfsos ybhc ekhbr/(

25;( Gfsos rbgobso akhgbjmba goujur skmb`b prfsks stkromosbso( [htuj otu-pkrmu gocuhbjbh ohgojbtfr gfso`ktro- ybhc ohgkpkhgkh tkrabgbp tohcjbtgfsos ybhc skabrushyb gocuhbjbh gbh `khuhiujjbh iu`mba gfsos ybhc

gotkro`b fmka prfguj( Gfso`ktkr akhgbjmba goskmopjbh go bhtbrbùbtbh gbmb` iu`mba ybhc lujup gbh sbmohc ekrgkjbtbh uhtuj`k`bstojbh ebawb skmbmu bgb gfso`ktkr gbmb` orrbgobtfr(

Iojb gfso`ktkr pmbstoj gocuhbjbh- akhgbjmba skmbmu gbmb` jfhgosotkrjbmoerbso( \krbpbh gfso`ktkr akhgbjmba goeblb skckrb sktkmbapk`bpbrbh tkrabgbp rbgobso(

25>( Ohgojbtfr eofmfcos gbpbt gopbjbo skebcbo bmbt pk`bhtbu tbèbabh(Lbjrb` wbrhb pkjbrbgobso gbpbt gopbjbo uhtuj `kèkgbjbhjk`bsbh ybhc sugba gorbgobso gbh ybhc ekmu`: hbùh eujbh`krupbjbh ohgojbtfr jkekrabsombh prfsks stkromosbso( Ohnfr`bso ybhcgopkrfmka akhgbjmba `krupbjbh ebcobh gbro lbtbtbh ekts(

253( Trfskgur vbmogbso akhgbjmba `k`bstojbh ebawb bjoebt vbrobso gkhsotbsjk`bsbh gopkrtoèbhcjbh(

251( Trfskgur pkhbhcbhbh ebabh akhgbjmba gbpbt `khlkcbajklb`pureburbh ebabh ybhc sugba gorbgobso gbh ybhc ekmu`( Lbjrb`

wbrhb pkjbrbgobso akhgbjmba gopbjbo pbgb tobp jk`bsbh uhtuj`kèkgbjbh jk`bsbh ybhc tkmba gorbgobso gbh ybhc ekmu`(

!Moabt iucb Bhkjs 24 Tkhccuhbbh Ubgobso Tkhcofh gbmb` TkèubtbhFebt/

\tkromosbso gkhcbh Ktomkh Fjsogb

25?( @ktfgk stkromosbso oho akhgbjmba abhyb gocuhbjbh eomb lbrb mboh togbjgbpbt gotkrbpjbh( \kmb`b prfsks vbmogbso akhgbjmba goeujtojbh ebawbtogbj bgb bjoebt ybhc `krusbj prfguj( Jfhgoso gbh wbjtu ybhcgoekrojbh uhtuj `khcaombhcjbh cbs akhgbjmba gotkhtujbh uhtuj`khcurbhco cbs rksogu gbh zbt absom rkbjso sb`pbo pbgb ebtbs ybhc

gbpbt gotkro`b ybhc sugba gotktbpjbh uhtuj tobp prfguj btbu ebabh(

2<4( Jfhtbj mbhcsuhc bhtbrb cbs gbh skm òjrfeb bgbmba kskhsobm: tohgbjbhpkhlkcbabh akhgbjmba gombjujbh uhtuj `khcaohgbrjbh frcbhos`k ybhc ùhcjoh tkrpkrbhcjbp gbmb` ebabh òsbm gbmb` jrostbm btbu

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24>

prftkoh ybhc gojkrohcjbh( Iu`mba gbh sonbt ebabh pkhck`bs gbpbt`k`khcbruao prfsks sklbrb sochonojbh(

2<2( \kekmu` gopbpbrjbh pbgb cbs- ebabh akhgbjmba gosksubojbh gkhcbhjkmkèbebh gbh suau ybhc gopkrsybrbtjbh uhtuj prfsks( Sbjtu ybhcgopkrmujbh uhtuj oho akhgbjmba togbj `khcurbhco wbjtu ybhc

gopkrmujbh uhtuj nbsk skekmu` stkromosbso(

2<5( \kùb sojmus stkromosbso akhgbjmba gopbhtbu gkhcbh ohgojbtfr eofmfcos ybhc sksubo gbmb` iu`mba ybhc lujup gbh tkrskebr uhtuj skùb

ùbtbh( Ohnfr`bso ybhc gopkrfmka akhgbjmba `krupbjbh ebcobh gbrolbtbtbh ekts( Ohgojbtfr eofmfcos akhgbjmba goso`pbh gbh gocuhbjbhsksubo gkhcbh pktuhiuj pkèubthyb gbh johkribhyb gouio tkrabgbp

jfhtrfm pfsoton(

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\BUBHB TK@KMOABUBBH GBH TKHBHCBHBH AKSBH

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7/23/2019 CPOB Edisi 2012


22;

TUFG[J\O

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74( Abhyb pkrsfhom ybhc goekro wkwkhbhc goozohjbh uhtuj `khbhcbho ebabhoho gbh pkhbhcbhbh tkrskeut akhgbjmba gombjujbh gbmb` pkhcbwbsbhskfrbhc pkhbhccuhc ibwbe( Bjsks jk ebabh ybhc goso`pbh akhgbjmbagojkhgbmojbh( Mft ekhoa gbh ebhj skm ybhc ekrekgb akhgbjmba goso`pbhskgkòjobh rupb uhtuj `khcaohgbrjbh jkrbcubh gbh pkhlk`brbhsombhc( \kebojhyb mft ekhoa gbh ebhj skm goebco gbh goso`pbh tkrposba

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7/23/2019 CPOB Edisi 2012


223

TKHCBSB\BH @[W[

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7/23/2019 CPOB Edisi 2012


221

BHKJ\ <TK@E[BWBH CB\ @KGO\OHBM

TUOH\OT

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Ebhcuhbh gbh Nbsomotbs

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7/23/2019 CPOB Edisi 2012


22?

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2<<

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7/23/2019 CPOB Edisi 2012


27?

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7/23/2019 CPOB Edisi 2012


2;4

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7/23/2019 CPOB Edisi 2012


2;2

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7/23/2019 CPOB Edisi 2012


2;5

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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


2;7

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sksubo skrtb pkmbtoabh pkrsfhom ybhc rkmkvbh(

<7( Tkhck`bsbh gbh pkmbekmbh febt ohvkstocbso lkhgkruhc mkeoa jf`pmkjsgbh `khcbhguhc jkùhcjohbh tkribgo jksbmbabh !ybhc sumot gogktkjso/mkeoa eksbr goebhgohcjbh prfguj ybhc ekrkgbr- tkrutb`b bpbeomb`khccuhbjbh prfguj tkrsb`br !emohgkg / gkhcbh pk`krobh skrupb( Wohgbjbh pkhlkcbabh tkrabgbp jksbmbabh pkmbekmbh skpkrto rkjfhsomobsombekm- jksobpbh ibmur pkhck`bsbh- pkhcbwbsbh skmb`bprfsks ybhc

gombjujbh fmka pkrsfhom tkrmbtoa akhgbjmba mkeoa goohtkhsonjbh(

<;( Tkhck`bsbh abrus `khibòh febt ohvkstocbso ekrbgb gbmb` jfhgoso ybhceboj skmb`b trbhspfrtbso gbh pkhyo`pbhbh go tuiubh bhtbrb( Jk`bsbhmubr ybhc tkreujb btbu rusbj skmb`b trbhspfrtbso akhgbjmba gbpbtmbhcsuhc gotbhgbo gbh golbtbt(

Tkmbekmbh

<>( Ohnfr`bso go ebwba oho akhgbjmba golbhtu`jbh pbgb mbekm- jklubmojktobgbbh ohnfr`bso tkrskeut gbpbt gopkrtbhccuhcibwbejbh- òsbmhyb-

pkhccuhbbh sostk` pkhcblbjbh kmkjtrfhos tkrpusbt9b/ Hb`b- bmb`bt gbh hf`fr tkmkpfh spfhsfr- frcbhosbso pkhkmoto

pkhkro`b jfhtrbj btbu pkhkmoto Zjfhtbj utb`b uhtuj `khgbpbtjbhohnfr`bso prfguj- uio jmohos gbh bpbeomb tkribgo pkèbtbmbhjktkrsb`brbh !uhemohgohc/ gbrurbtP:

e/ ekhtuj skgobbh- lbrb pkèkrobh- iu`mba uhot gfsos- gbh gbmb` abmuio jmohos tkreujb gopkrmujbh hb`b&ybhc `khcogkhtonojbso gbh

jkjubtbh&pftkhso:l/ hf`fr ekts gbh&btbu jfgk uhtuj `khcogkhtonojbso jbhguhcbh

prfguj gbh jkcobtbh pkhck`bsbh:g/ jfgk rknkrkh uio jmohos uhtuj ogkhtonojbso uio- tk`pbt uio- pkhkmoto gbh

spfhsfr eomb togbj goskeutjbh go ebcobh mboh:k/ hf`fr ogkhtonojbso sueykj uio&jfgk pkrmbjubh gbh eomb rkmkvbh-

hf`fr juhiuhcbh:n/ hb`b pkhkmoto Zeomb togbj goskeutjbh pbgb eutor b/ btbu g//:c/ pktuhiuj pkhccuhbbh !rknkrkh gbpbt gomoabt pbgb erfsur btbu

gfju`kh mboh uhtuj sueykj uio btbu frbhc ybhc goekrojbh febt/:a/ ”abhyb uhtuj uio jmohos‐ btbu jbmo`bt mboh ybhc ekrbrto sb`b

7/23/2019 CPOB Edisi 2012


2;;

o/ jfhgoso pkhyo`pbhbh: i/ pkrofgk pkhccuhbbh !`bsb pbjbo- tbhccbm gbmuwbrsb btbu tbhccbm uio

umbhc ybhc ekrmbju/ gbmb` nfr`bt eumbh&tbauh gbh aohgbropkrhybtbbh ybhc gbpbt ekr`bjhb cbhgb: gbh

j/ ”Ibuajbh gbro ibhcjbubh bhbj‐ jklubmo iojb prfguj tkrskeutgocuhbjbh uhtuj uio jmohos gbh togbj goebwb pumbhc fmka sueykj uio(

<3( Bmb`bt gbh hf`fr tkmkpfh jfhtbj utb`b uhtuj `khgbpbtjbh ohnfr`bsotkhtbhc prfguj- uio jmohos gbh uhtuj pkèbtbmbh jktkrsb`brbh!uhemohgohc/ gbrurbt togbj pkrmu golbhtu`jbh pbgb mbekm bpbeomb sueykj

uio sugba goekrojbh erfsur btbu jbrtu ybhc `krohlo abm tkrskeut gbhtkmba goohstrujsojbh uhtuj skmbmu `khyo`pbhhyb(

<1( \oèfm btbu pojtfcrb` gbpbt golbhtu`jbh pbgb jk`bsbh mubr uhtuj`khikmbsjbh ohnfr`bso tkrtkhtu ybhc goskeut go btbs gbh pkròhtbbhuhtuj ”jkèbmojbh jk`bsbh jfsfhc gbh prfguj ybhc togbj gocuhbjbh‐(Ohnfr`bso tbèbabh- òsbm- tobp pkrohcbtbh gbh ohstrujso pkhbhcbhbh-eomb ekrmbju- gbpbt gotb`pomjbh sksubo frgkr( Jfpo tobp ikhos mbekm

akhgbjmba goso`pbh gbmb` lbtbtbh ekts(

<?( Jktkrbhcbh tkrtkhtu akhgbjmba gotumos gbmb` ebabsb rksò hkcbrb go

`bhb febt ohvkstocbso bjbh gocuhbjbh( Jktkrbhcbh tkrtkhtu skpkrto ybhcgoskeutjbh pbgb Eutor <3 akhgbjmba tkrlbhtu` pbgb wbgba mbhcsuhcgbh pbgb jk`bsbh mubr !jklubmo uhtuj wbgba mbhcsuhc gbmb` jbsus ybhc gourbojbh go Eutor 72 gbh 75/( Ebabsb mboh gbpbt golbhtu`jbh(

74( Eomb prfguj bjbh goekrojbh jkpbgb sueykj uio btbu pkhcfebtbh gbrowbgba mbhcsuhc ybhc goekrojbh ekrsb`b gkhcbh jk`bsbh mubr- gbhpbgb jk`bsbh mubr tkrtkrb jktkrbhcbh tkrtkhtu skpkrto ybhc goskeutjbh

pbgb Eutor <3- ohnfr`bso ekrojut go ebwba oho akhgbjmba golbhtu`jbhpbgb mbekm pbgb wbgba mbhcsuhc !btbu bmbt ekrtutup mboh ybhc ekrosowbgba mbhcsuhc/9

b/ hb`b spfhsfr- frcbhosbso pkhkmoto pkhkro`b jfhtrbj btbu pkhkmoto:

e/ ekhtuj skgobbh- lbrb pkèkrobh !jklubmo uhtuj ekhtuj skgobbhpbgbt frbm/- iu`mba uhot gfsos gbh gbmb` abm uio mbekm tkreujb !fpkh

mbekm trobms /- hb`b&ybhc `khcogkhtonojbso gbh jkjubtbh&pftkhso:l/ hf`fr ekts gbh&btbu hf`fr jfgk uhtuj `khcogkhtonojbso jbhguhcbh

prfguj gbh jkcobtbh pkhck`bsbh:

g/ jfgk rknkrkh uio jmohos uhtuj ogkhtonojbso uio- tk`pbt uio- pkhkmoto gbhspfhsfr eomb togbj goskeutjbh go ebcobh mboh: gbh

k/ hf`fr ogkhtonojbso sueykj uio&jfgk pkrmbjubh gbh eomb rkmkvbh-hf`fr juhiuhcbh(

72( Eomb wbgba mbhcsuhc ekrupb jk`bsbh emostkr btbu uhot jklom skpkrtob`pum go `bhb jktkrbhcbh ybhc gopkrmujbh skpkrto ybhc goikmbsjbh pbgbEutor <> togbj eosb golbhtu`jbh- jk`bsbh mubr akhgbjmba goekro mbekm ybhc `khlbhtu`jbh jktkrbhcbh tkrskeut( Mbekm pbgb wbgba mbhcsuhcakhgbjmba `khlbhtu`jbh 9b/ hb`b spfhsfr- frcbhosbso pkhkmoto pkhkro`b jfhtrbj btbu pkhkmoto:

7/23/2019 CPOB Edisi 2012


2;>

e/ lbrb pkèkrobh !jklubmo uhtuj ekhtuj skgobbh pbgbt frbm/- gbhgbmb` abm uio mbekm tkreujb !fpkh mbekm trobms /- hb`b&ybhc`khcogkhtonojbso gbh jkjubtbh&pftkhso:

l/ hf`fr ekts gbh&btbu hf`fr jfgk uhtuj `khcogkhtonojbso jbhguhcbhprfguj gbh jkcobtbh pkhck`bsbh:

g/ jfgk rknkrkh uio jmohos uhtuj ogkhtonojbso uio- tk`pbt uio- pkhkmoto gbhspfhsfr eomb togbj goskeutjbh go ebcobh mboh:gbh

k/ hf`fr ogkhtonojbso sueykj uio&jfgk pkrmbjubh gbh eomb rkmkvbh-hf`fr juhiuhcbh(

75( [htuj uio jmohos gkhcbh jbrbjtkrostoj tkrtkhtu jktkrbhcbh ekrojutakhgbjmba gotbèbajbh pbgb wbgba bsmo tktbpo togbj `khutupo mbekmbsmo9

b/ hb`b spfhsfr- frcbhosbso pkhkmoto pkhkro`b jfhtrbj btbu pkhkmoto:gbh

e/ jfgk rknkrkh uio jmohos uhtuj ogkhtonojbso tk`pbt uio- pkhkmoto gbhsueykj uio(

7<( Eomb gopkrmujbh uhtuj `khcueba `bsb pbjbo- mbekm tbèbabhakhgbjmba golbhtu`jbh pbgb febt ohvkstocbso( Mbekm tbèbabh ohoakhgbjmba `khlbhtu`jbh `bsb pbjbo ebru gbh hf`fr ekts gotumos

jkèbmo( [htuj bmbsbh pkhckhgbmobh ùtu- `bsb pbjbo tkrskeut gbpbtgotumos go mbekm ebru `khutupo tbhccbm `bsb pbjbo mb`b tbpo togbj`khutupo hf`fr ekts bsmo( Jkcobtbh oho akhgbjmba gombjujbh go sbrbhb ybhc tkpbt ybhc `khgbpbtjbh ozoh Ebgbh TF@( Hbùh- bpbeombgoekhbrjbh- abm tkrskeut gbpbt gombjujbh go tk`pbt ohvkstocbso fmka btbugo ebwba pkhcbwbsbh bpftkjkr go tk`pbt uio jmohos- btbu sbribhbjkskabtbh mboh sksubo pkrbturbh Ebgbh TF@( Eomb togbj `kùhcjohjbh-abm tkrskeut gbpbt gombjujbh fmka pk`bhtbu uio jmohos ybhc sugba

`khgbpbtjbh pkmbtoabh ybhc sksubo( Trfsks oho akhgbjmba gombjujbhekrgbsbrjbh prohsop LTFE- prfskgur tktbp spksonoj gbh sksubo jfhtrbj-gbh akhgbjmba gopkrojsb fmka pkrsfhom jkgub( Tkhbèbabh mbekm

akhgbjmba gogfju`khtbsojbh gkhcbh ekhbr pbgb gfju`khtbso uio jmohosgbh lbtbtbh ekts(

TKHCBSB\BH @[W[

77( Jbrkhb prfsks prfgujso oho togbj gbpbt gostbhgbrosbso btbu govbmogbso

skpkhuahyb- pkhcuiobh bgbmba abm pkhtohc uhtuj `khibòh tobp ekts`k`khuao spksonojbso(

7;( Tkhcbwbsbh @utu akhgbjmba gombjujbh `khurut Gfju`kh \pksonojbsoTrfguj gbh sksubo ohnfr`bso ybhc gotkhtujbh(

7>( Tkhcbwbsbh ùtu akhgbjmba gonfjusjbh pbgb pk`khuabh spksonojbso ybhc `khlbjup knojbso febt- ybotu 9

b/ bjurbso gfsos tkrbpktoj btbu sbtubh9 af`fckhotbs- jkskrbcb`bh jbh

7/23/2019 CPOB Edisi 2012


2;3

guhcbh:e/ pkmkpbsbh zbt bjton9 jkmbrutbh- wbjtu gosfmuso- gmm(: gbhl/ pkrjorbbh stbeomotbs- eomb gopkrmujbh pbgb jfhgoso gopkrlkpbt gbh

strks- pkhkhtubh jfhgoso pkhyo`pbhbh sk`khtbrb gbh `bsb pbjboprfguj(

73( Eomb gopkrmujbh- Tkhcbwbsbh @utu akhgbjmba iucb `k`vkronojbsojksb`bbh pk`krobh- ebu gbh rbsb gbro prfguj jktkrsb`brbh !emohgkg /(

71( \b`pkm gbro tobp ekts febt ohvkstocbso- tkr`bsuj prfguj jktkrsb`brbh

!emohgkg / akhgbjmba goso`pbh skmb`b pkrofgk ybhc gotkhtujbh(

7?( Akhgbjmba gopkrtoèbhcjbh uhtuj `khyo`pbh sb`pkm pkrtohccbm gbro

tobp prfsks pkhck`bsbh ybhc ekrmbhcsuhc btbu gbmb` tbabp uio sb`pbombpfrbh uio jmohos sugba goeubt- uhtuj `khcfhnor`bso ogkhtotbs prfguj

bpbeomb tkribgo absom uio ybhc togbj jfhsostkh gbh `khibgo ebcobh gbroohvkstocbso tkrabgbp absom uio tkrskeut(

TKM[M[\BH EKW\

;4( Tkmumusbh febt ohvkstocbso akhgbjmba togbj gombjujbh sb`pbo pkrsfhom ybhc ekrwkhbhc `khybtbjbh ebawb skmurua pkrsybrbtbh tkmba gopkhuao(Tkrsfhom ybhc ekrwkhbhc akhgbjmba `k`krabtojbh uhsur ybhcgoikmbsjbh pbgb Eutor ;5(

;2( Tkhombobh tobp ekts uhtuj skrtonojbso skekmu` pkmumusbh akhgbjmba`khlbjup- tbpo togbj tkrebtbs pbgb abm ekrojut9b/ lbtbtbh ekts- tkr`bsuj mbpfrbh pkhcbwbsbh- mbpfrbh uio skmb`b

prfsks gbh mbpfrbh pkmumusbh ybhc `kèujtojbh pk`khuabhtkrabgbp Gfju`kh \pksonojbso Trfguj- frgkr- prftfjfm gbh jfgkpkhcblbjbh( Lbtbtbh tkrskeut akhgbjmba `khlbjup skmurua

pkhyo`pbhcbh btbu pkruebabh ybhc gorkhlbhbjbh- gbh tobppk`krojsbbh tbèbabh ekojuthyb btbu uio mbhiutbh akhgbjmba

gomkhcjbpo gbh gosbajbh fmka pkrsfhom ybhc ekrwkhbhc sksubo sostk`ùtu ybhc ekrmbju:

e/ jfhgoso prfgujso:l/ stbtus vbmogbso gbro nbsomotbs- prfsks gbh `ktfgk:g/ pkhcuiobh prfguj ibgo gbh pk`krojsbbh jk`bsbh bjaor:

k/ eomb rkmkvbh- absom gbro skùb bhbmosos btbu uio ybhc gombjujbhsktkmba ebrbhc goo`pfr:

n/ mbpfrbh stbeomotbs:c/ suèkr gbh vkronojbso jfhgoso pkhyo`pbhbh gbh pkhcbhcjutbh:a/ mbpfrbh bugot tkhtbhc sostk` ùtu ohgustro nbr`bso:o/ gfju`kh ybhc `khybtbjbh ebawb ohgustro nbr`bso tkrskeut sugba

`khgbpbtjbh ozoh uhtuj `kèubt febt ohvkstocbso btbu pkèbhgohcuhtuj kjspfr fmka ebgbh ftfrotbs ekrwkhbhc go hkcbrb pkhckjspfr(

i/ eomb rkmkvbh- pkrsybrbtbh ozoh kgbr- stbhgbr LTFE ybhc gocuhbjbhgbh vkronojbso rksò tkhtbhc pk`khuabh LTFE: gbh

j/ nbjtfr mboh ybhc `khurut pkrsfhom ybhc ekrwkhbhc ekraueuhcbh

7/23/2019 CPOB Edisi 2012


2;1

gkhcbh ùtu ekts(

;5( Ukmkvbhso uhsur tkrskeut go btbs gopkhcbruao fmka hkcbrb bsbm prfguj-pkèubt prfgujgbh stbtus ozoh kgbr prfguj !gkhcbh btbu tbhpb ozohkgbr go hkcbrb jktocb/ skrtb tbabp pkhckèbhcbh prfguj tkrskeut(

;<( \pfhsfr akhgbjmba `khibòh ebawb gbmb` pkmumusbh ekts pkrsfhom ybhcekrwkhbhc `k`krabtojbh uhsur tkrskeut go btbs jfhsostkh gkhcbhpkrsybrbtbh(

;7( Eomb febt ohvkstocbso goeubt btbu gojk`bs go tk`pbt ybhc ekrekgb goebwba pkhcbwbsbh pkrsfhom ekrwkhbhc ybhc ekrekgb- pkrsybrbtbhpkèubtbh akhgbjmba goojuto skebcbo`bhb `kstohyb(

;;( Eomb gopkrefmkajbh ekrgbsbrjbh pkrbturbh sktk`pbt ybhc ekrmbju-pkhck`bsbh btbu pkmbekmbh gombjujbh go tk`pbt ohvkstocbso- btbu goebwba pkhcbwbsbh bpftkjkr uio jmohos- btbu sbribhb jkskabtbh mboh ybhcsksubo gkhcbh pkrbturbh ybhc ekrmbju- pkrsfhom ybhc ekrwkhbhc togbjpkrmu `khcksbajbh bjtovotbs pkhck`bsbh btbu pkmbekmbh tkrskeut(Hbùh gkòjobh spfhsfr ekrtbhccuhc ibwbe `khibòh ebawb skùbbjtovotbs gombjujbh gbh gogfju`khtbsojbh gkhcbh `k`bgbo `khurut

prohsop LTFE gbh akhgbjmba `kòhtb sbrbh `khckhbo abm go btbs gbropkrsfhom ybhc ekrwkhbhc(

TKHCOUO@BH

;>( Tkhcoro`bh febt ohvkstocbso akhgbjmba gombjujbh `khurut ohstrujso ybhc goekrojbh fmka btbu btbs hb`b spfhsfr ybhc tkrtkrb pbgb frgkr

pkhcoro`bh(

;3( Febt ohvkstocbso gojoro` jkpbgb pkhkmoto abhyb sktkmba `kmkwbto 5 !gub/

tbabp prfskgur pkmumusbh9 pkmumusbh prfguj fmka pkrsfhom ybhcekrwkhbhc !tklaholbm crkkh mocat / gbh ftfrosbso pkhccuhbbh febt- ybhc

goekrojbh fmka spfhsfr !rkcumbtfry crkkh mocat /( Jkgub pkmumusbh tkrskeutakhgbjmba golbtbt gbh goso`pbh(

;1( Trfskgur pkhcaombhcbh jfgk akhgbjmba tkrskgob uhtuj pkrsfhom ybhcgotuhiuj skekmu` febt ohvkstocbso gojoro` jk tk`pbt ohvkstocbso(

;?( Tkhck`bsbh abrus `khibòh ebawb febt tktbp gbmb` jfhgoso ebojskmb`b pkhcoro`bh gbh pkhyo`pbhbh go tuiubh bhtbrb( Jk`bsbh mubr ybhc tkreujb btbu rusbj skmb`b pkhcoro`bh akhgbjmba gotbhgbo gbhgotbhcbho(

>4( Toabj spfhsfr akhgbjmba `khibòh ebawb pkhcoro`bh bjbh gotkro`b gotk`pbt tuiubh gbmb` jfhgoso ybhc gopkrsybrbtjbh gbh gojktbauo fmkapkhkro`b ybhc ekrabj(

>2( Ohvkhtbros rohlo pkhcoro`bh ybhc goeubt fmka pberoj pkèubt btbu

7/23/2019 CPOB Edisi 2012


2;?

o`pfrtor akhgbjmba goso`pbh( Lbtbtbh ohvkhtbros akhgbjmba`khlbhtu`jbh ogkhtotbs pkhkro`b prfguj tkrskeut(

>5( Tkòhgbabh febt ohvkstocbso gbro sbtu tk`pbt uio jk tk`pbt uio mboh`krupbjbh subtu pkhcklubmobh( Tkòhgbabh tkrskeut akhgbjmba gobturgbmb` prfskgur tktbp( Uowbybt prfguj pbgb sbbt go mubr jkhgbmo pberoj

pkèubt- òsbm `kmbmuo mbpfrbh pk`bhtbubh uio !trobm / gbh lbtbtbhjfhgoso pkhyo`pbhbh go tk`pbt uio bsbm akhgbjmba gojbio skebcbo ebcobhgbro pkhombobh jksksubobh prfguj uhtuj pkòhgbabh gbh akhgbjmbagoòhtb sbrbh gbro pkrsfhom ybhc ekrwkhbhc( Trfguj akhgbjmba

gojkèbmojbh jk pberoj pkèubt btbu pberoj mboh ybhc ekrabj uhtujgombekm umbhc gbh- iojb pkrmu- goskrtonojbso fmka pkrsfhom ybhc ekrwkhbhc(Lbtbtbh akhgbjmba goso`pbh gbh goibòh jkùgbabh

jktkrtkmusurbhhyb(

JKM[ABH

><( Jkso`pumbh gbro tobp ohvkstocbso ybhc gombjsbhbjbh ekrjbotbh gkhcbhjkmuabh ybhc ùhcjoh toèum gbro `bsbmba ùtu prfguj akhgbjmbagogosjusojbh bhtbrb pberoj pkèubt btbu o`pfrtor gbh spfhsfr !iojb

ekrekgb/( Gbmb` abm oho akhgbjmba `kmoebtjbh pkrsfhom ybhc ekrwkhbhcgbh `krkjb ybhc ekrtbhccuhc ibwbe tkrabgbp uio jmohos ybhcekrsbhcjutbh uhtuj `khombo skùb gb`pbj pftkhsobm tkrabgbp uiojmohos- pkhckèbhcbh prfguj gbh sueykj uio(

TKHBUOJBH GBH TKHCK@EBMOBH

Tkhbrojbh

>7( Trfskgur uhtuj `khbroj jkèbmo febt ohvkstocbso gbh gfju`khtbsohyb

!òsbm9 uhtuj pkhbrojbh prfguj lblbt- jkèbmobh sktkmba uio jmohosskmksbo- jkèbmobh prfguj jbgbmuwbrsb/ akhgbjmba gosktuiuo fmka

spfhsfr- ekjkrib sb`b gkhcbh poabj pberoj btbu o`pfrtor iojb ekrekgb(Tkhkmoto gbh pk`bhtbu akhgbjmba `k`babò jkwbioebh `krkjb sksubo ybhc tkrlbhtu` gbmb` prfskgur pkhbrojbh jkèbmo(

>;( \pfhsfr akhgbjmba `k`bstojbh ebawb pk`bsfj pkèbhgohc btbu

prfguj mboh ybhc gocuhbjbh gbmb` uio jmohos `kòmojo sostk` uhtuj`khcfùhojbsojbh jkpbgb spfhsfr uhtuj `khbroj jkèbmo prfguj ybhc gopbsfj(

Tkhckèbmobh

>>( Febt ohvkstocbso akhgbjmba gojkèbmojbh pbgb jfhgoso ybhc gosktuiuoskpkrto ybhc gotktbpjbh fmka spfhsfr- gourbojbh gbmb` prfskgur tkrtumos ybhc gosktuiuo gbh gosbajbh fmka pkrsfhom ybhc ekrwkhbhc(

>3( Jkèbmobh febt ohvkstocbso akhgbjmba googkhtonojbso gkhcbh ikmbs gbh

7/23/2019 CPOB Edisi 2012


2>4

goso`pbh go brkb tkrskhgoro gbmb` jfhgoso tkrjkhgbmo( Lbtbtbh stfjprfguj jkèbmobh akhgbjmba goso`pbh(

TK@[\HBABH

>1( \pfhsfr ekrtbhccuhc ibwbe tkrabgbp pkùshbabh febt ohvkstocbso ybhctogbj gocuhbjbh gbh&btbu gojkèbmojbh( Febt ohvkstocbso akhgbjmbatogbj goùshbajbh skekmu` `khkro`b pkrsktuiubh tkrtumos gbrospfhsfr(

>?( Tkhkro`bbh- pkhccuhbbh gbh pkùmoabh iu`mba febt ohvkstocbsoakhgbjmba golbtbt- gorkjfhsomobso gbh govkronojbso fmka btbu btbs hb`b

spfhsfr uhtuj tobp tk`pbt uio gbh tobp pkrofgk uio( Tkùshbabh febtohvkstocbso ybhc togbj gocuhbjbh mbco akhgbjmba gombjujbh go tobptk`pbt uio btbu pkrofgk uio abhyb sktkmba skùb pkhyo`pbhcbhgoohvkstocbso gbh goikmbsjbh sklbrb `kùbsjbh gbh absom rkjfhsomobsogotkro`b( Lbtbtbh jkcobtbh pkùshbabh akhgbjmba goeubt skgkòjobhrupb skaohccb skùb tbabp jkcobtbh gbpbt gopkrtbhccuhcibwbejbh(Lbtbtbh tkrskeut akhgbjmba goso`pbh fmka spfhsfr(

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7/23/2019 CPOB Edisi 2012


2>2

BHKJ\ 3\O\WK@ JF@T[WKUO\B\O

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7/23/2019 CPOB Edisi 2012


2>5

ohtkrbjso gkhcbh sostk` gbh prfskgur mboh(

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7/23/2019 CPOB Edisi 2012


2><

27( [htuj jkpkrmubh bugot ùtu- gbtb ybhc goso`pbh sklbrb kmkjtrfhosakhgbjmba gbpbt golktbj(

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7/23/2019 CPOB Edisi 2012


2>7

BHKJ\ 1LBUB TK@E[BWBH EBABH EBJ[ BJWON FEBW _BHC EBOJ

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7/23/2019 CPOB Edisi 2012


2>;

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7/23/2019 CPOB Edisi 2012


2>>

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7/23/2019 CPOB Edisi 2012


2>3

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7/23/2019 CPOB Edisi 2012


2>1

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prfguj bhtbrb btbu EBF:c/ `k`bstojbh bugot ohtkrhbm !ohspkjso goro/ gombjujbh:a/ `khyktuiuo pberoj pkèubt prfguj bhtbrb gbh EBF ekrgbsbrjbh

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goskmogojo gbh goskmksbojbh:

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7(23 Bpbeomb pberoj pkèubt EBF hfhstkrom eboj ekrtuiubh `bupuh`khcjmbo` ebawb EBF tkrskeut sksubo uhtuj gocuhbjbh pbgb prfsksmbhiutbh uhtuj `k`prfgujso febt !prfguj/ stkrom- bor ybhc gocuhbjbh

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;(7 Tkrbmbtbh utb`b !òsbm9 rkbjtfr- tbhcjo pkhyo`pbhbh/ gbh ibmur prfsks

ybhc tkrpbsbhc pkr`bhkh ybhc gocuhbjbh skmb`b prfgujso prfguj

bhtbrb btbu EBF akhgbjmba googkhtonojbso gkhcbh tkpbt(

;(; \kùb ebabh ybhc ekraueuhcbh gkhcbh pkhcfpkrbsobh pkrbmbtbh-skpkrto pkmu`bs- lborbh pk`bhbs btbu pkhgohcoh- akhgbjmba togbj

ekrskhtuabh mbhcsuhc gkhcbh prfguj bhtbrb btbu EBF ybhc gbpbt`khcueba ùtu `khibgo go mubr spksonojbso rksò btbu spksonojbso mboh ybhc gotktbpjbh( \kùb pkhyo`pbhcbh gbro abm tkrskeut akhgbjmbagokvbmubso uhtuj `k`bstojbh ebawb togbj bgb knkj ybhc `krucojbhekrjbotbh gkhcbh jksksubobh gbro tuiubh pkhccuhbbh ebabh( Iojb`kùhcjohjbh akhgbjmba gocuhbjbh pkmu`bs gbh fmo ekrjubmotbs nffg crbgk (

;(> Iojb gopkrmujbh akhgbjmba gocuhbjbh pkrbmbtbh gkhcbh sostk`tkrtutup btbu tkrjuhcjuhc !lfhtbohkg/ ( Iojb gocuhbjbh pkrbmbtbhtkreujb btbu eomb pkrbmbtbh goeujb- akhgbjmba gobèom tohgbjbhpkhlkcbabh ybhc tkpbt uhtuj `kòho`bmjbh rosojf jfhtbòhbso(

;(3 Akhgbjmba tkrskgob cbèbr tkjhoj tkrebru uhtuj pkrbmbtbh gbhohstbmbso jrotos !òsbm9 sostk` ohstru`khtbso gbh pkhuhibhc/

Tkrbwbtbh gbh Tkèkrsoabh Tkrbmbtbh

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prfguj bhtbrb gbh EBF( Trfskgur pkèkrsoabh akhgbjmba lujup rohlobcbr fpkrbtfr `b`pu `kèkrsoajbh tobp ikhos pkrbmbtbh sklbrb knkjton

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b/ pkhuhiujbh pkhbhccuhc ibwbe uhtuj pkèkrsoabh pkrbmbtbh:e/ ibgwbm pkèkrsoabh- iojb gopkrmujbh- tkr`bsuj ibgwbm sbhotbso:l/ gksjropso mkhcjbp uhtuj `ktfgk gbh ebabh- tkr`bsuj pkhckhlkrbh

gbro ebabh pkèkrsoa ybhc gocuhbjbh uhtuj `kèkrsoajbh

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jf`pfhkh pkrbmbtbh uhtuj `k`bstojbh pkèkrsoabh ybhc ekhbr:k/ ohstrujso uhtuj `kòhgbajbh btbu `khcaombhcjbh ogkhtonojbso

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skekmu` gocuhbjbh:

c/ ohspkjso jkekrsoabh pbgb pkrbmbtbh skckrb skekmu` gocuhbjbh- iojb gbpbt gotkrbpjbh: gbh

a/ pkhktbpbh wbjtu `bjso`bm bhtbrb prfsks skmksbo gbh pkèkrsoabhpkrbmbtbh- iojb sksubo(

;(24 Tkrbmbtbh gbh pkrjbjbs jkrib !utkhsom/ akhgbjmba ekrsoa- goso`pbhgbh- go `bhb pkrmu- gosbhotbso btbu gostkromosbso uhtuj `khlkcbajfhtbòhbso btbu subtu ebabh tkrebwb ybhc gbpbt `khcueba ùtu

prfguj bhtbrb btbu EBF go mubr spksonojbso rksò btbu spksonojbso mboh ybhc gotktbpjbh(

;(22 Bpbeomb pkrbmbtbh gotuiujbh uhtuj prfgujso ybhc ekrjksohbèuhcbhbtbu lb`pboch prfgultofh gbro ekts ybhc ekrurutbh gbro prfguj bhtbrbbtbu EBF ybhc sb`b- pkrbmbtbh akhgbjmba goekrsoajbh pbgb ohtkrvbm ybhc sksubo uhtuj `khcaohgbrjbh pkèkhtujbh btbu lk`brbhtkrebwb !òsbm9 absom gkcrbgbso btbu òjrffrcbhos`k pbgb tohcjbt

ybhc togbj goohcohjbh/(

;(25 Tkrbmbtbh ybhc togbj gogkgojbsojbh uhtuj sbtu prfguj akhgbjmba

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;(2< Jrotkrob pkhkro`bbh uhtuj rksogu gbh pkòmoabh prfskgur

pkèkrsoabh gbh ebabh pkèkrsoa akhgbjmba gotktbpjbh gbhgoiustonojbso(

;(27 Tkrbmbtbh akhgbjmba googkhtonojbso sksubo gkhcbh ebabh&prfgujskekmu`hyb gbh stbtus jkekrsoabhhyb gkhcbh lbrb ybhc sksubo(

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;(2> Jbmoerbso pkrbmbtbh akhgbjmba gombjujbh gkhcbh `khccuhbjbh

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stbhgbr ybhc gbpbt gotkmusur tkrabgbp stbhgbr ybhc tkrskrtonojbso- iojbbgb(

;(23 Lbtbtbh jbmoerbso tkrskeut akhgbjmba goso`pbh(

;(21 \tbtus jbmoerbso tkrjoho uhtuj pkrbmbtbh jrotos akhgbjmba gojktbauo

gbh gbpbt govkronojbso(

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;(54 Tkhyo`pbhcbh gbro stbhgbr jbmoerbso ybhc tkmba gosktuiuo uhtujohstru`kh jrotos akhgbjmba goskmogojo uhtuj `khkhtujbh bpbjba abm

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\ostk` Jf`putkrosbso

;(52 \ostk` jf`putkrosbso ybhc ekrjbotbh gkhcbh Lbrb Tkèubtbh ybhcEboj akhgbjmba govbmogbso( Jkgbmb`bh gbh mohcjup vbmogbso tkrcbhtuhc

gbro jkrbcb`bh- jf`pmkjsotbs gbh jkjrotosbh bpmojbso jf`putkrosbso(

;(55 Jubmonojbso ohstbmbso gbh jubmonojbso fpkrbsofhbm ybhc ekhbr akhgbjmba`khuhiujjbh jksksubobh pkrbhcjbt jkrbs gbh pkrbhcjbt muhbjjf`putkr sksubo pkruhtujbhhyb(

;(5< Tkrbhcjbt muhbj ybhc tkrskgob sklbrb jf`krsobm ybhc tkmbagojubmonojbso togbj `k`krmujbh tohcjbt pkhcuiobh ybhc sb`b( Iojb

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;(53 Ohsogkh ybhc ekrjbotbh gkhcbh sostk` jf`putkrosbso ybhc gbpbtekrgb`pbj tkrabgbp ùtu prfguj bhtbrb btbu EBF btbu jkabhgbmbhgbro lbtbtbh btbu absom pkhcuiobh akhgbjmba golbtbt gbh goohvkstocbso(

;(51 Tkruebabh tkrabgbp sostk` jf`putkrosbso akhgbjmba gombjujbhsksubo gkhcbh prfskgur pkruebabh gbh akhgbjmba sklbrb rksò

gosbajbh- gogfju`khtbsojbh gbh gouio( Lbtbtbh gbro skùb pkruebabhtkrskeut- tkr`bsuj `fgonojbso gbh pkhckèbhcbh ybhc goeubttkrabgbp pkrbhcjbt jkrbs- pkrbhcjbt muhbj gbh jf`pfhkh jrotos mbohgbro sostk` akhgbjmba goso`pbh( Lbtbtbh tkrskeut akhgbjmba

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;(<4 Gbtb gbpbt golbtbt gkhcbh lbrb mboh skebcbo tbèbabh tkrabgbp

sostk` jf`putkr(

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EBE >GFJ[@KHWB\O GBH LBWBWBH

\pksonojbso gbh \ostk` Gfju`khtbso

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gbpbt gbmb` ekhtuj jkrtbs btbu kmkjtrfhos(

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>(7 \kùb lbtbtbh prfgujso- pkhcbwbsbh gbh gostroeuso akhgbjmba

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>(3 \pksonojbso- ohstrujso- prfskgur gbh lbtbtbh gbpbt goso`pbh eboj bsmo`bupuh gbmb` ekhtuj truk lfpoks skpkrto nftfjfpo- òlrfnom` -òlrfnolak btbu rkprfgujso bjurbt mboh gbro lbtbtbh bsmo( Iojb tkjhojrkgujso skpkrto lbtbtbh òlrfnom` btbu kmkjtrfhos gocuhbjbh- pkrbmbtbhpkhcbèombh jkèbmo ybhc sksubo gbh bmbt uhtuj `k`prfgujsoabrglfpy akhgbjmba tkrskgob gbmb` jkbgbbh sobp pbjbo(

>(1 \pksonojbso akhgbjmba gotktbpjbh gbh gogfju`khtbsojbh uhtuj ebabhebju- prfguj bhtbrb- iojb gopkrmujbh- EBF skrtb mbekm gbh ebabhpkhck`bs( Go sb`pohc otu- spksonojbso ùhcjoh gopkrmujbh uhtujekekrbpb ebabh tkrtkhtu mboh- skpkrto bmbt ebhtu prfsks- cbsjkt btbuebabh mboh ybhc gocuhbjbh skmb`b prfgujso prfguj bhtbrb btbu EBF ybhc sklbrb jrotos gbpbt `k`khcbruao ùtu( Jrotkrob pkhkro`bbh

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akhgbjmba gotktbpjbh gbh gogfju`khtbsojbh uhtuj pkhcbwbsbhskmb`bprfsks(

>(? Bpbeomb tbhgb tbhcbh kmkjtrfhos gocuhbjbh gbmb` gfju`kh- abmtkrskeut akhgbjmba goftkhtojjbh gbh b`bh(

Lbtbtbh Tkhccuhbbh gbh Tkèkrsoabh Tkrbmbtbh

>(24 Lbtbtbh pkhccuhbbh- pkèkrsoabh- sbhotbso gbh&btbu stkromosbso gbhpkrbwbtbh pkrbmbtbh utb`b akhgbjmba `khuhiujjbh tbhccbm- wbjtu

!iojb sksubo/- prfguj gbh hf`fr ekts tobp ekts ybhc goprfsks gbmb`bmbt tkrskeut skrtb pkrsfhom ybhc `kmbjujbh pkèkrsoabh gbhpkrbwbtbh

>(22 Iojb bmbt gogkgojbsojbh uhtuj pkèubtbh sbtu prfguj bhtbrb btbuEBF- lbtbtbh pkrbmbtbh ohgovogu togbj gopkrmujbh eomb ekts prfgujbhtbrb btbu EBF `khcojuto urutbh ybhc gbpbt gotkmusuro( Tbgb jbsusgo `bhb gocuhbjbh pkrbmbtbh ybhc gogkgojbsojbh- lbtbtbhpkèkrsoabh- pkrbwbtbh gbh pkhccuhbbh gbpbt `khibgo ebcobh gbrolbtbtbh ekts btbu goeubt tkrposba(

Lbtbtbh Ebabh Ebju- Trfguj Bhtbrb- Mbekm gbh Ebabh Tkhck`bs EbabhBjton Febt

>(25 Lbtbtbh akhgbjmba goso`pbh ybhc `kmoputo9

b/ hb`b pberoj pkèubt- ogkhtotbs gbh jubhtotbs tobp pkhcoro`bhgbro tobp ekts ebabh ebju- prfguj bhtbrb btbu ebabh pkhck`bsgbh mbekm uhtuj EBF: hb`b pk`bsfj- hf`fr jfhtrfm pk`bsfj- iojb

gojktbauo- btbu hf`fr ogkhtonojbso mboh- pkhkro`bbh gbh tbhccbmpkhkro`bbh:

e/ absom pkhcuiobh ybhc gombjujbh gbh jkso`pumbhhyb:

l/ lbtbtbh pkhkmusurbh pkhccuhbbh ebabh:g/ gfju`khtbso pkhcuiobh gbh pkhcjbiobh ebabh pkhck`bs gbh mbekm

EBF uhtuj jksksubobh gkhcbh spksonojbso ybhc tkmba gotktbpjbh:gbh

k/ jkputusbh bjaor `khckhbo ebabh ebju- prfguj bhtbrb btbu ebabhpkhck`bs gbh mbekm EBF ybhc gotfmbj(

>(2< Mbekm ohguj !ybhc gosktuiuo/ akhgbjmba gorbwbt skebcbo pkèbhgohctkrabgbp mbekm ybhc gotkreotjbh&gocuhbjbh(

Trfskgur Trfgujso Ohguj !Lbtbtbh Trfgujso gbh Tkhcbwbsbh Ohguj/

>(27 [htuj `k`bstojbh jkskrbcb`bh gbro ekts jk ekts- prfskgur prfgujso

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>(2; Trfskgur prfgujso ohguj akhgbjmba `khlbjup9b/ hb`b prfguj bhtbrb btbu EBF ybhc goeubt gbh jfgk rknkrkhso

uhtuj `khcogkhtonojbso gfju`kh- iojb ekrmbju:e/ gbntbr mkhcjbp ebabh ebju gbh prfguj bhtbrb ybhc gotbhgbo fmka

hb`b btbu jfgk jausus uhtuj `khcogkhtonojbso jbrbjtkrostoj ùtu ybhc jausus:

l/ pkrhybtbbh bjurbt `khckhbo jubhtotbs btbu rbsof tobp ebabh ebjubtbu prfguj bhtbrb ybhc gocuhbjbh- tkr`bsuj sbtubh ujur( Iojbjubhtotbs togbj tktbp- pkraotuhcbh uhtuj tobp ujurbh ekts btbumbiu prfgujso akhgbjmba golbjup( ^brobso tkrabgbp iu`mba

akhgbjmba goskgobjbh eomb goiustonojbso:g/ mfjbso prfgujso gbh pkrbmbtbh prfgujso utb`b ybhc gocuhbjbh:k/ prfskgur prfgujso ybhc rohlo- tkr`bsuj9

urutbh ybhc abrus goojuto: rkhtbhc pbrb`ktkr prfsks ybhc abrus gocuhbjbh: ohstrujso pkhcbèombh sb`pkm gbh pkhcbwbsbhskmb`bprfsks

goskrtbo gkhcbh jrotkrob pkhkro`bbhhyb- skebcbo`bhb `kstohyb: ebtbs wbjtu pkhykmksbobh gbro tobp tbabp prfsks gbh& btbu

jkskmuruabh prfsks skebcbo`bhb `kstohyb: gbh

rkhtbhc absom ybhc goabrbpjbh pbgb tbabpbh prfsks btbu wbjtu ybhc sksubo:

n/ eomb`bhb pkrmu- lbtbtbh jausus gbh tohgbjbh pkhlkcbabh ybhcabrus goojuto btbu ruiujbh sombhc: gbh

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Lbtbtbh Ekts Trfgujso !Lbtbtbh Trfgujso gbh Tkhcbwbsbh Ekts/

>(2> Lbtbtbh ekts prfgujso akhgbjmba goeubt uhtuj tobp prfguj bhtbrb gbhEBF skrtb akhgbjmba `khlbjup ohnfr`bso ybhc mkhcjbp ybhc

ekraueuhcbh gkhcbh prfgujso gbh pkhcbwbsbh tobp ekts( Lbtbtbhekts prfgujso akhgbjmba gopkrojsb skekmu` gotkreotjbh uhtuj

`k`bstojbh ebawb lbtbtbh ekts prfgujso tkrskeut bgbmba gbro vkrso ybhc ekhbr gbh `krupbjbh rkprfgujso bjurbt ybhc sba gbro prfskgurprfgujso ohguj ybhc sksubo( Iojb lbtbtbh ekts prfgujso goabsomjbhgbro ebcobh ybhc tkrposba gbro gfju`kh ohguj `bjb gfju`khtkrskeut akhgbjmba `khlbjup ruiujbh jkpbgb prfskgur prfgujso

ohguj ybhc ekrmbju(

>(23 Lbtbtbh oho akhgbjmba goekro hf`fr gkhcbh hf`fr ekts btbu hf`frogkhtonojbso ybhc uhoj- goekro tbhccbm gbh gotbhgbtbhcbho pbgb sbbtgotkreotjbh( Tbgb prfgujso ybhc ekrjksohbèuhcbh- jfgk prfgujekskrtb tbhccbm gbh wbjtu gbpbt `khibgo ogkhtotbs ybhc uhoj sb`pbo

hf`fr bjaor goekrojbh

>(21 Gfju`khtbso pkhykmksbobh tobp tbabp ybhc sochonojbh pbgb lbtbtbhprfgujso ekts !lbtbtbh prfgujso gbh pkhcbwbsbh ekts/ akhgbjmba`khlbjup 9

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b/ tbhccbm gbh- iojb sksubo- wbjtu:e/ ogkhtotbs pkrbmbtbh utb`b !òsbm9 rkbjtfr- bmbt pkhckrohc- bmbt

pkhccomohc gbh mbohmboh/ ybhc gocuhbjbh: l/ ogkhtonojbso spksonoj tobp ebtla- `khlbjup ekrbt- ujurbh gbh hf`fr

ekts ebabh ebju- prfguj bhtbrb btbu ebabhebabh ybhc goprfsks

umbhc ybhc gocuhbjbh skmb`b pkhcfmbabh: g/ absom hybtb ybhc golbtbt uhtuj pbrb`ktkr prfsks jrotos: k/ pkhcbèombh sb`pkm ybhc gombjujbh:n/ tbhgb tbhcbh pkrsfhom ybhc `kmbjujbh gbh pkrsfhom ybhc sklbrb

mbhcsuhc `khcbwbso btbu `k`krojsb tobp tbabp jrotos skmb`bbjtovotbs:

c/ absom pkhcuiobh skmb`bprfsks gbh mbefrbtfrou`:

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jf`krsobm: j/ pkhyo`pbhcbh ybhc golbtbt- absom kvbmubso- ohvkstocbso !eomb

gombjujbh/ btbu blubh tkrabgbp ohvkstocbso tkrskeut iojb goso`pbhtkrposba: gbh

m/ absom pkhcuiobh uhtuj pkmumusbh(

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e/ pkrhybtbbh gbro btbu ruiujbh jkpbgb tobp `ktfgk pkhcuiobh ybhc

gocuhbjbh:l/ pkrhybtbbh ekrbt btbu ujurbh sb`pkm ybhc gocuhbjbh uhtuj tobp

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g/ lbtbtbh mkhcjbp skmurua gbtb `khtba ybhc goabsomjbh gbro tobp

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k/ lbtbtbh skmurua pkraotuhcbh ybhc gombjujbh skaueuhcbh gkhcbhpkhcuiobh- tkr`bsuj- skebcbo lfhtfa- sbtubh ujur- nbjtfr jfhvkrso

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gbh nbjtfr jksktbrbbh: n/ pkrhybtbbh absom pkhcuiobh gbh pkrebhgohcbhhyb tkrabgbp jrotkrob

pkhkro`bbh ybhc gotktbpjbh: c/ tbhgb tbhcbh pkrsfhom ybhc `kmbjujbh tobp pkhcuiobh gbh tbhccbm

pkhcuiobh gombjujbh: gbha/ tbhccbm gbh tbhgb tbhcbh frbhc jkgub ybhc `khuhiujjbh ebawb

lbtbtbh bsmo tkmba gojbio tkrabgbp bjurbso- jkmkhcjbpbh gbhpk`khuabh tkrabgbp stbhgbr ybhc gotktbpjbh(

>(52 Lbtbtbh mkhcjbp akhgbjmba gopkmoabrb uhtuj9

b/ `fgonojbso tkrabgbp `ktfgk bhbmosos ybhc gotktbpjbh:e/ jbmoerbso pkrofgoj gbro ohstru`kh mbefrbtfrou`- pkrbmbtbh- bmbt

ujur gbh bmbt pkhlbtbt:

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21>

EBE 3TKHCKMFMBBH EBABH

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pberoj pkèubt `kòmojo subtu sostk` uhtuj `khckvbmubso pk`bsfj(

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gbh gogfju`khtbsojbh(

3(27 \b`pkm akhgbjmba `kwbjomo ekts ebabh gbro `bhb ebabh tkrskeutgobèom( @ktfgk pkhcbèombh sb`pkm akhgbjmba `khktbpjbh iu`mbawbgba gbh ebcobh `bhb gbro wbgba ybhc gobèom uhtuj sb`pkm- skrtb iu`mba ebabh ybhc gobèom uhtuj sb`pkm gbro tobp wbgba( Iu`mbawbgba uhtuj sb`pkm gbh ujurbh sb`pkm akhgbjmba ekrgbsbrjbh pfmb

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3(2> Sbgba gbro `bhb sb`pkm gobèom akhgbjmba goeujb sklbrb abtoabtogbh skckrb gotutup jkèbmo( Sbgba tkrskeut akhgbjmba gotbhgbo

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uhtuj `khuhiujjbh ebawb sb`pkm tkmba gobèom(

Tkhyo`pbhbh

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3(54 Ebabh tkrtkhtu gbmb` wbgba ybhc ybhc sksubo gbpbt goso`pbh go mubrebhcuhbh- bsbmjbh mbekm ogkhtotbs tktbp tkreblb gbh wbgba

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21?

EBE 1TUFG[J\O GBH TKHCBSB\BH\KMB@BTUF\K\

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ujur akhgbjmba `kòmojo jktkmotobh ybhc sksubo uhtuj pkhccuhbbh

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b/ hb`b ebabh gbh&btbu jfgk ebrbhc:e/ hf`fr pkhkro`bbh btbu hf`fr jkhgbmo:l/ ekrbt btbu ujurbh ebabh go wbgba ebru: gbhg/ tbhccbm rkkvbmubso btbu uio umbhc iojb bgb(

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2?4

Ebtbs Sbjtu

1(? Iojb ebtbs wbjtu tkmba gotktbpjbh pbgb prfskgur prfgujso ohguj !moabt>(2;/- ebtbs wbjtu oho akhgbjmba gopkhuao uhtuj `k`bstojbh ùtugbro prfguj bhtbrb gbh EBF( Tkhyo`pbhcbh akhgbjmbagogfju`khtbsojbh gbh gokvbmubso( Ebtbs wbjtu ùhcjoh togbj sksubo

eomb pkhcfmbabh `khcblu pbgb subtu sbsbrbh hombo !òsbm9 pkhcbturbhpA- aogrfckhbso- pkhckrohcbh uhtuj `khlbpbo spksonojbso ybhc tkmbagotkhtujbh skekmu`hyb/ jbrkhb pkhykmksbobh mbhcjba rkbjso btbupkhcfmbabh gotkhtujbh fmka pkhcbèombh sb`pkm gbh pkhcuiobh

skmb`bprfsks(

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2?2

1(2> Tkhcbèombh sb`pkm skmb`bprfsks akhgbjmba gombjujbh gkhcbh`khccuhbjbh prfskgur ybhc gogksboh uhtuj `khlkcba jfhtbòhbsogbro ebabh gbh prfguj bhtbrb btbu EBF mboh ybhc gobèomhyb(Trfskgur akhgbjmba gotktbpjbh uhtuj `k`bstojbh ohtkcrotbs gbrosb`pkm sktkmba pkhcbèombh(

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1(21 Gbmb` Tkgf`bh oho emkhgohc gogknohosojbh skebcbo prfsks pkhccbeuhcbh ebabh gkhcbh spksonojbso ybhc sb`b uhtuj `khcabsomjbhprfguj bhtbrb btbu EBF ybhc af`fckh( Tkhlb`purbh nrbjso gbro ektstuhccbm !òsbm `khcu`pumjbh ekekrbpb absom skhtronucbso gbro ektsjrostbmosbso tuhccbm/ btbu nrbjso jfèohbso gbro ekekrbpb ekts skmb`b

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1(54 Trfsks emkhgohc ybhc gbpbt gotkro`b `kmoputo tktbpo togbj goebtbsopbgb9b/ emkhgohc ekts jklom uhtuj `k`pkreksbr ujurbh ekts: gbhe/ emkhgohc gbro tbomohcs !ybotu- iu`mba ybhc rkmbton jklom gbro ebabh

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1(52 Trfsks emkhgohc akhgbjmba gobwbso gbh gogfju`khtbsojbh sklbrb`k`bgbo skrtb ekts absom emkhgohc- akhgbjmba gouio jksksubobhhybtkrabgbp spksonojbso ybhc tkmba gotkhtujbh(

1(55 Lbtbtbh ekts gbro prfsks emkhgohc akhgbjmba `kùhcjohjbhjktkrtkmusurbh jkèbmo jk ekts ohgovogubm ybhc `krupbjbh ebcobhgbro emkhg (

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2?5

1(57 Iojb emkhgohc gbpbt `kèkro gb`pbj euruj tkrabgbp stbeomotbs-akhgbjmba gombjujbh uio stbeomotbs pbgb ekts absom emkhgohc tkrbjaor(

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1(53 Trfsks prfgujso akhgbjmba gombjujbh gkhcbh subtu lbrb ybhc bjbh

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1(51 Wohgbjbh pkhlkcbabh uhtuj `khcaohgbro jfhtbòhbso akhgbjmba

gombjujbh pbgb sbbt `khbhcbho EBF sktkmba pkùrhobh(

7/23/2019 CPOB Edisi 2012


2?<

EBE ?TKHCK@B\BH GBH OGKHWONOJB\O MBEKM EBFGBH TUFG[J BHWBUB

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7/23/2019 CPOB Edisi 2012


2?7

skaohccb `khlkcba pkhlb`pureburbh gbh `kèkrojbh ogkhtonojbso ybhc sksubo(

?(24 Mbekm ybhc sugba togbj ekrmbju akhgbjmba goùshbajbh(

?(22 Bmbt lktbj ybhc gocuhbjbh pbgb pkhlktbjbh mbekm uhtuj jkcobtbh

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?(25 Mbekm tkrlktbj ybhc gojkmubrjbh uhtuj subtu ekts akhgbjmba gopkrojsbsklbrb tkmoto tkrabgbp ogkhtotbs ybhc ekhbr gbh jksksubobhhyb tkrabgbpspksonojbso ybhc tkrlbhtu` pbgb lbtbtbh prfgujso ohguj( Absom gbro

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?(27 Akhgbjmba bgb prfskgur tkrgfju`khtbso ybhc gorbhlbhc uhtuj

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2?;

ybhc ekhbr( Tk`krojsbbh oho akhgbjmba `krupbjbh ebcobh gbrojkcobtbh pkhck`bsbh( Absom pk`krojsbbh oho akhgbjmba golbtbt pbgblbtbtbh prfgujso ekts btbu lbtbtbh pkhcbwbsbh ekts(

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aombhc- pkhkro`b bjbh `khybgbro ebawb osohyb ùhcjoh tkmba ekrueba(

7/23/2019 CPOB Edisi 2012


2?>

EBE 24TKH_O@TBHBH GBH GO\WUOE[\O

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7/23/2019 CPOB Edisi 2012


2?3

EBE 22TKHCBSB\BH @[W[

Tkhcbwbsbh [ù`

22(2 [hot ùtu ybhc ohgkpkhgkh akhgbjmba `kòmojo nbsomotbsmbefrbtfrou` ybhc `k`bgbo uhtuj gocuhbjbh(

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22(7 \pksonojbso ybhc sksubo akhgbjmba gotktbpjbh uhtuj EBF sksubostbhgbr ybhc gotkro`b gbh jfhsostkh gkhcbh prfsks pkèubtbh(\pksonojbso akhgbjmba `khlbjup pkhcbwbsbh o`purotbs !òsbmo`purotbs frcbhoj- o`purotbs bhfrcbhoj gbh pkmbrut rksogubm/( IojbEBF `kòmojo spksonojbso uhtuj jkùrhobh òjrfeb- ebtbs ekrtohgbj ybhc sksubo uhtuj bhcjb òjrfeb tftbm gbh frcbhos`k ybhc togbjgoabrbpjbh akhgbjmba gotktbpjbh gbh gopkhuao( Eomb EBF `kòmojo

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7/23/2019 CPOB Edisi 2012


2??

prfguj bhtbrb btbu EBF go `bhb ùtu òjrfeb gotktbpjbh(

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ybhc sb`b gbh gbmb` gru` sjbmb jklom gkhcbh jf`pfsoso ebabh ybhcskrupb btbu ogkhtoj gkhcbh gru` ybhc gocuhbjbh go pbsbr(

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22(53 Iojb prfguj bhtbrb go`bjsugjbh uhtuj gotrbhsnkr go mubrpkhckhgbmobh `bhbik`kh ebabh pberoj pkèubt skrtb tbhccbmgbmuwbrsb gbh uio umbhc tkmba gosktuiuo- akhgbjmba tkrskgob ohnfr`bso

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22(5? Wbhccbm gbmuwbrsb btbu uio umbhc EBF bwbm gbpbt gotktbpjbh

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22(<2 Wuiubh pkhck`bsbh gbh pkhyo`pbhbh sb`pkm pkrtohccbm bgbmba

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uhtuj kvbmubso ùtu ekts EBF ybhc ùhcjoh gopkrmujbh go `bsb`khgbtbhc gbh eujbh uhtuj tuiubh uio stbeomotbs(

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tbauh sktkmba gostroeuso ekts- tkrcbhtuhc `bhb ybhc mkeoa mb`b([htuj EBF gkhcbh tbhccbm uio umbhc- sb`pkm pkrtohccbm ybhc sb`bakhgbjmba goso`pbh skmb`b tocb tbauh sktkmba ekts gogostroeusojbhskmuruahyb fmka pkèubt(

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EBE 25^BMOGB\O

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25(> Mbpfrbh vbmogbso ybhc `khcblu pbgb prftfjfm vbmogbso akhgbjmbagosobpjbh- ybhc `krbhcju` absom ybhc gopkrfmka- `kèkrojbhjf`khtbr tkrabgbp pkhyo`pbhcbh ybhc gotkùjbh gbh `khbrojjkso`pumbh ybhc tkpbt- tkr`bsuj `kèkrojbh rkjf`khgbsopkruebabh uhtuj `k`pkrebojo jkjurbhcbh(

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jkcobtbh ekrojut- eboj `bsohc`bsohc btbupuh cbeuhcbh gbro9b/ Jubmonojbso Gksboh !JG/9 vkronojbso tkrgfju`khtbso ebawb gksboh

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Tkhgkjbtbh bmogbso Trfsks

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prfguj bhtbrb btbu EBF ybhc `k`khuao spksonojbso gbh btroeutùtu ybhc tkmba gotktbpjbh skekmu`hyb(

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25(2< \keuba pkhcklubmobh gbpbt goeubt uhtuj vbmogbso rktrfspkjton ybotu

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b/ btroeut ùtu gbh pbrb`ktkr prfsks jrotos tkmba googkhtonojbso:e/ jrotkrob pkhkro`bbh gbh pkhcbwbsbhskmb`bprfsks tkmba

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g/ prfnom o`purotbs EBF tkmba gotktbpjbh(

25(27 Ekts ybhc gopomoa uhtuj vbmogbso rktrfspkjton akhgbjmba rkprkskhtbton uhtuj skùb ekts ybhc goprfgujso skmb`b pkrofgk pkhcjbiobh-

tkr`bsuj ekts ybhc togbj `k`khuao spksonojbso gbh iu`mbahyblujup uhtuj `khuhiujjbh jfhsostkhso prfsks( \b`pkm pkrtohccbmgbpbt gouio uhtuj `k`pkrfmka gbtb uhtuj `k`vbmogbso prfsks sklbrb

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prfsks btbu tkrabgbp ekts ybhc gocuhbjbh uhtuj stugo jmohos gbhtfjsojfmfcos ybhc kskhsobm(

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25(21 \ostk` gbh prfsks akhgbjmba gokvbmubso sklbrb ekrjbmb uhtuj

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^bmogbso Tkèkrsoabh

25(2? Trfskgur pkèkrsoabh akhgbjmba govbmogbso( \klbrb uù` vbmogbsopkèkrsoabh akhgbjmba gobrbajbh pbgb sotubso btbu tbabp prfsks go`bhb jfhtbòhbso btbu pkòhgbabh ebabh `khykebejbh rosojftkrtohcco pbgb ùtu EBF( \kebcbo lfhtfa- pbgb prfgujso bwbm

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25(54 ^bmogbso prfskgur pkèkrsoabh akhgbjmba `khccbèbrjbh pfmb

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25(52 Trftfjfm vbmogbso pkèkrsoabh akhgbjmba `khikmbsjbh pkrbmbtbh ybhcbjbh goekrsoajbh- prfskgur- ebabh- tohcjbt jkekrsoabh ybhc gbpbtgotkro`b- pbrb`ktkr ybhc gopbhtbu gbh gojkhgbmojbh- skrtb `ktfgk

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25(55 Tkhcbèombh sb`pkm akhgbjmba `kmoputo lbrb usbp- pkèombsbh btbu`ktfgk mboh !òsbm kjstrbjso mbhcsuhc/ ybhc sksubo uhtuj `khgktkjsorksogu mbrut gbh ybhc togbj mbrut( @ktfgk pkhcbèombh sb`pkm ybhcgocuhbjbh akhgbjmba `b`pu sklbrb jubhtotbton `khcujur tohcjbt

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25(57 \tugo pkèkrsoabh& sbhotbso pkrbmbtbh akhgbjmba gotuiujbh tkrabgbp

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jfhtbòhbso òjrfeofmfco gbh khgftfjsoh uhtuj skùb prfsks go`bhb bgb jkeutuabh uhtuj `khcurbhco iu`mba tftbm òjrfeb btbukhgftfjsoh gbmb` EBF btbu prfsks mboh go `bhb jfhtbòhbso skpkrtootu pkrmu gopkrabtojbh !òsbm EBF hfhstkrom ybhc gocuhbjbh uhtujpkèubtbh prfguj stkrom/(

25(5; Trfskgur pkèkrsoabh akhgbjmba gopbhtbu pbgb ohtkrvbm ybhcgotktbpjbh “ sktkmba vbmogbso uhtuj `k`bstojbh prfskgur oho knkjton sbbt gocuhbjbh skmb`b prfgujso rutoh( Iojb `kùhcjohjbhjkekrsoabh pkrbmbtbh gbpbt gopbhtbu gkhcbh pkhcuiobh bhbmotos gbh

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^bmogbso @ktfgk Bhbmosos

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25(51 Jubmonojbso pkrbmbtbh bhbmotos ybhc tkpbt akhgbjmba gopkrtoèbhcjbh

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EBE 2<TKHCKHGBMOBH WKUABGBT TKU[EBABH

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54?

ybhc abrus gojkribjbh umbhc- `bjb sbtu mbpfrbh gbpbt goeubt gbhekts tkrskeut gomumusjbh uhtuj gostroeuso skckrb sktkmba gohybtbjbhmumus pkhcuiobh(

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e/ hb`b prfguj bhtbrb btbu EBF- hf`fr ekts gbh iu`mba ybhcgojkèbmojbh

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522

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52;

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52>

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21(5 Ostomba ”prfsks eoftkjhfmfco‐ !eoftkj/ `khcblu jkpbgb pkhccuhbbh skmbtbu frcbhos`k ybhc tkmba goeobjjbh btbu go`fgonojbso gkhcbh GHBrkjfèohbh- aoerogf`b btbu tkjhfmfco mboh uhtuj `k`prfgujso EBF(EBF ybhc goprfgujso gkhcbh prfsks eoftkjhfmfco eobsbhyb tkrgoro gbrozbt gkhcbh ekrbt `fmkjum tohcco- skpkrto prftkoh gbh pfmopkptogb-uhtuj `bhb pkgf`bh spksonoj goekrojbh go ebe oho( EBF tkrtkhtugkhcbh ekrbt `fmkjum rkhgbaskpkrto bhtoeoftoj- bsb` bòhf- votbòhgbh jbrefaogrbt- iucb gbpbt goprfgujso gkhcbh tkjhfmfco GHB

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l/ Jf`pfhkh hfhrbgofbjton !”jots ‐/ ybhc bjbh gotbhgbo gkhcbhrbgofhujmogb !eobsbhyb kmubt gbro ckhkrbtfr rbgofhujmogb/ uhtujprkpbrbso skhybwb ekrtbhgb: gbh

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55?

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7/23/2019 CPOB Edisi 2012


5<4

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g/ `kmohguhco tkrabgbp rosojf jfhtbòhbso ybhc goskebejbh fmkarksorjumbso ugbrb tkrlk`br ybhc ekmu` gosbrohc- btbu pk`bsujbhjkèbmo tbhpb skhcbib ugbrb ybhc goskgft:

k/ `khccuhbjbh ”sostk` tkrtutup‐ gbmb` pkèubtbh:n/ `khlkcba tkrekhtujhyb bkrfsfm: gbhc/ `khccuhbjbh wbgba stkrom(

7;( [hot pkhcbturbh ugbrb tkrposba akhgbjmba gocuhbjbh uhtuj brkbrbgofbjton gbh hfhrbgobfjton( [gbrb gbro brkb rbgofbjton akhgbjmbagoskgft jk mubr `kmbmuo nomtkr ybhc sksubo gbh gopkrojsb johkribhyb

sklbrb tkrbtur(

7>( Topb- jbtup- gbh nomtkr vkhtombso akhgbjmba gogksboh skgkòjobh rupbuhtuj `kùgbajbh vbmogbso pkèkrsoabh gbh gkjfhtbòhbso(

Tkrbmbtbh

73( Ftfjmbn ybhc gocuhbjbh go brkb prfgujso uhtuj rbgofnbr`bjb gbpbt

gotk`pbtjbh go ekmbjbhc pkrosbo toèbm uhtuj `khcurbhco pbpbrbhrbgobso tkrabgbp jbrybwbh(

71( Ftfjmbn tkrskeut akhgbjmba gopkrojsb jfhtbòhbso rbgofbjtonhybskckrb sktkmba gocuhbjbhuhtuj `kòho`bmjbh jfhtbòhbso sombhcvobm pbgb sojmus pkhccuhbbh ftfjmbn ekrojuthyb gbh uhtuj`khcaohgbrjbh gostroeuso vobm ybhc tkrjfhtbòhbso(

7?( Cmfvk efx gbh khlmfsurk mboh akhgbjmba iucb skrohc goekrsoajbhebcobh gbmb` gbh mubrhyb uhtuj `khcaohgbrjbh ebcobh mubr vobmtkrjfhtbòhbso(

;4( Wbhc pkhikpot gbh pohskt ybhc gocuhbjbh gbmb` cmfvk efx gbh

khlmfsurk mboh akhgbjmba iucb skrohc goekrsoajbh gbh gopkrojsb(Tkrosbo toèbm skpkrto pft toèbm- ebtb toèbm ybhc gocuhbjbh uhtuj

`kòho`bmjbh pbpbrbh rbgobso tkrabgbp jbrybwbh akhgbjmbaskmbmu gopkrojsb jkutuabh lbthyb gbh goibcb jkekrsoabhhyb(

;2( \urvko`ktkr akhgbjmba gocuhbjbh uhtuj `k`bhtbu jfhtbòhbso zbtrbgofbjton( \kekmu` gocuhbjbh- johkrib bmbt ujur tkrskeut

akhgbjmba goebhgohcjbh tkrabgbp suèkr stbhgbr ekruùrpbhibhc(

;5( Bmbt ujur mbiugfsos akhgbjmba gocuhbjbh uhtuj `k`bhtbupbpbrbh rbgobso ybhc toèum gbro suèkr rbgobso( Jbmoerbso bmbt ujurtkrskeut akhgbjmba gopkrojsb tobp tbauh gkhcbh `kèbhgohcjbhrkspfhshyb tkrabgbp bmbt ujur mbiugfsos mboh ybhc tkmba gojbmoerbsotkrabgbp stbhgbr hbsofhbm btbu stbhgbr skjuhgkr(

7/23/2019 CPOB Edisi 2012


5<2

;<( Bmbt pkhlblba cb``b efmka `bhubm btbu ftf`btos(Jbrkhb bmbt pkhlblba ùhcjoh gopkrmujbh uhtuj `khcujurskiu`mba rbgofhujmogb ybhc ekrekgb pbgb rkhtbhc bjtovotbs ybhcmkebr- `bjb pkòmoabh topk pkhlblba cb``b akhgbjmba`k`pkrtoèbhcjbh gkhcbh skjsb`b tuiubh pkhccuhbbhhyb(

;7( Jbmoerbtfr gfsos rbgofhujmogb bgbmba ohstru`kh utb`b uhtujpkhcujurbh rbgofbjtovotbs rbgofnbr`bjb gbh `krupbjbh ohstru`khwbioe go tobp nbsomotbs prfgujso gbh ru`ba sbjot( Ohstru`kh ybhceobsb gocuhbjbh bgbmba wkmmtypk ofhozbtofh labèkr(

;;( \pkjtrf`ktkr sohbr cb``b gocuhbjbh uhtuj pkhcbwbsbh ùtujkùrhobh rbgofhujmogb gbro rbgofnbr`bjb(

Bcbr gbpbt `khccuhbjbh spkjtrf`ktkr sohbr cb``b gkhcbh johkribtohcco- skmurua sostk` pkrmu gosktkm gbh gopkrtbabhjbh sklbrb tkpbt(Ekhtuj pumsb gbh b`pmonokr cboh akhgbjmba gosktkm sklbrb ekrjbmb(Jbmoerbso khkrco- Numm Sogta bt Abmn @bxoù` !NSA@/ gbh pkbj lfuhtohc knnolokhly gbh pk`krojsbbh brkb puhlbj- pkhcuiobh

rbgofbjtovotbs- bjurbso- prksoso akhgbjmba gombjujbh sklbrb ekrjbmb(

;>( Lbtbtbh akhgbjmba goso`pbh uhtuj skùb pkrbwbtbh gbh

pkrebojbh ohstru`kh- mbpfrbh jksbmbabh- rkmfjbso ohstru`kh gbhtobp pkruebabh ybhc gombjujbh tkrabgbp pkrosbo( \kùb lbtbtbhakhgbjmba goso`pbh skmb`b uùr pbjbo ohstru`kh(

TUFG[J\O

Trfskgur nbsomotbs rbgofbjton !aft mbe /

;3( \kùb rbgofnbr`bjb akhgbjmba gotbhcbho gbmb` mk`bro bsb`- cmfvk efxks btbu aft lkmms- eofabzbrg sbnkty lbeohkt (

;1( Cmfvk efxks akhgbjmba gomkhcjbpo gkhcbh pkrosbo ybhc `k`bgbo gbhnbsomotbs rk`ftk abhgmohc (

;?( Tk`bsujbh ebabh jk gbmb` cmfvk efxks btbu aft lkmms gbhpkhckmubrbh prfguj akhgbjmba gombjujbh tbhpb pkhykebrbhrbgofbjtovotbs(

>4( Tkòhgbabh- pkhyo`pbhbh gbh pkhbhcbhbh zbt rbgofbjton go mubrcmfvk efxks btbu aft lkmms akhgbjmba gombjujbh gkhcbh pkrosbo ybhc`k`bgbo gbh bmbt rk`ftk abhgmohc uhtuj `kòho`bmjbh pbpbrbhrbgobso jkpbgb pkrsfhom(

>2( \kùb jkcobtbh fpkrbsofhbm akhgbjmba gogksboh gbh gostbhgbrjbhsklbrb skjsb`b uhtuj `kòho`bmjbh pkhykebrbh rbgofbjton(

>5( Cmfvk efxks btbu aft lkmms akhgbjmba gomkhcjbpo gkhcbh vkhtombso ybhc tkpbt uhtuj pkhbhcbhbh zbt rbgofbjton(

7/23/2019 CPOB Edisi 2012


5<5

@utu ugbrb pbgb pkrbmbtbh tkrskeut akhgbjmba `k`khuaopkrsybrbtbh LTFE uhtuj skgobbh ohikjso gbh skgobbh mboh(

><( Nbsomotbs go ebwba oho akhgbjmba `k`khuao pkrsybrbtbh9b/ Aft lkmms- akhgbjmba goibcb jkekrsoabhhyb sksubo ikhos prfguj

ybhc goprfsks( Cuhbjbh pkrbmbtbh Jkmbs B uhtuj prfguj stkrom(Cuhbjbh pkrbmbtbh jkmbs L uhtuj prfguj hfhstkrom(

e/ Mbefrbtfrou` rbgofbjton- rubhc prkpbrbso gbh rubhc pkhcbwbsbhùtu akhgbjmba `k`khuao pkrsybrbtbh jkmbs G uhtuj`khcaohgbrjbh jfhtbòhbso fmka òjrffrcbhos`k gbh gkeu(

Eomb aft lkmm togbj ekhbrekhbr jkgbp ugbrb- `bjb mohcjuhcbhskjotbrhyb akhgbjmba `k`khuao pkrsybrbtbh jkmbs L(

l/ Cmfvk efx &aftlkmms uhtuj pkhbhcbhbh zbt rbgofbjton akhgbjmba

gostbhgbrjbh gkhcbh eboj- hbùh gkòjobh- pkhccbeuhcbhpkrsybrbtbh prftkjso rbgobso gbh pkrsybrbtbh rubhc ekrsoa `bsoa

ekmu` skpkhuahyb gostbhgbrjbh( [htuj tuiubh oho- eofabzbrg sbnkty lbeohkt gkhcbh ekekrbpb `fgonojbso gbpbt gocuhbjbh(

>7( \kùb pkrbmbtbh mboh akhgbjmba gopomoa uhtuj `khibcb ùtu ugbrbskmb`b pkhcfpkrbsobh(

>;( Nbsomotbs mboh ybhc gosybrbtjbh pbgb mbefrbtfrou` rbgofbjton9b/ Gopkrmujbh nbsomotbs ybhc gomkhcjbpo pkrosbo uhtuj `khyo`pbh

sb`pkm rbgofbjton:e/ Tkhcu`pumbh moèba rbgofbjton akhgbjmba goposbajbh gbro

moèba hfhrbgofbjton gbh goekro pkrosbo toèbm:l/ Tk`bhtbubh pkrsfhom

Tkrsfhom rbgobso ybhc `khbhcbho ebabh rbgofbjton gbmbèkhtuj skreuj btbu cbs- eksbr jkùhcjohbh tkrjkhbrbgofbjtovotbs pbgb tueua `kmbmuo pkrhbnbsbh gbh ùmut(Tbpbrbh rbgobso bjoebt rbgofhujmogb ybhc tkrso`pbh go gbmb`tueua pkrsfhom akhgbjmba gotkhtujbh sklbrb pkrofgoj gkhcbh

lbrb pkhlblbabh skmurua tueua !wafmk efgy lfuhtohc/ btbupk`bhtbubh kjsjrktb skpkrto pbgb bor skho !gkhcbh pkhktbpbhjbgbr sklbrb eofmfcos “ eofbssby / btbu gkhcbh lbrbpkòhgbobh tkrabgbp frcbh jausus:

Eomb tkribgo jklkmbjbbh ybhc `khcbjoebtjbh mohcjuhcbhmbefrbtfrou` tkrjfhtbòhbso sklbrb mubs- akhgbjmba gobèomgbro pkrsfhom sb`pkm bor skho uhtuj skckrb gobhbmosos( \kmbohotu skmurua pkrsfhom ybhc `khbhcbho ebabh rbgofbjton gbmbèkhtuj skreuj btbu cbs akhgbjmba goòhtb `khcojutopkhlblbabh skmurua tueua tkrabgbp sohbr cb``b gbhbjtohogb gbmb` pbrupbru pbmohc skgojot sbtu jbmo gbmb`

sktbauh btbu eomb gopkrmujbh gomoabt gbro sugut jkb`bhbh:g/ Tk`bhtbubh rbgobso akhgbjmba gombjujbh skmb`b pk`rfsksbh

ekrmbhcsuhc: gbhk/ Gbmb` abm tkribgo jfhtbòhbso- mbhcjba skpkrto ybhc gourbojbh

gbmb` prfskgur prftkjso tkrabgbp rbgobso abrus gombjsbhbjbh(

Moabt pbrbcrbn Trftkjso Ubgobso gbh Jkskmb`btbh- Eutor 271(

7/23/2019 CPOB Edisi 2012


5<<

>>( Trfgujso prfguj rbgofbjton ybhc ekrekgb gbmb` rubhc ybhc sb`b gbhpbgb wbjtu ybhc sb`b akhgbjmba goaohgbrjbh uhtuj `kòho`bmjbhrosojf jfhtbòhbso sombhc btbu jklb`pureburbh(

>3( ^bmogbso prfsks- pkhcbwbsbh skmb`bprfsks skrtb pk`bhtbubhpbrb`ktkr prfsks gbh mohcjuhcbh `khibgo sbhcbt pkhtohc gbmb` jbsus

ybhc `k`krmujbh pkhcbèombh jkputusbh uhtuj `kmumusjbh btbu`khfmbj ekts prfguj skekmu` skùb pkhcuiobh ùtu skmksbo(

>1( Trfskgur tktbp !Trftbp/ abrus tkrskgob uhtuj skùb jkcobtbh( Trftbp

uhtuj pkèubtbh prfguj akhgbjmba gojbio sklbrb ekrjbmb gbh goeubttkrjoho( \kùb gbtb tbabpbh jrotos ybhc go`bsujjbh fpkrbtfr jklbtbtbh ekts akhgbjmba gopkrojsb sklbrb tkrposba fmka fpkrbtfr mboh

btbu supkrvosfr(

>?( \pksonojbso ebabh bwbm akhgbjmba `khlbhtu`jbh rohlobh jktkrbhcbhtkhtbhc pk`bsfj- frosohbm ebabh gbh bpbeomb ekrmbju- `ktfgkpkèubtbh gbh pkhckhgbmobh ùtu ybhc gocuhbjbh uhtuj`k`bstojbh jktkpbtbh pkhccuhbbh gbro ebabh tkrskeut( Trfguj ibgogomumusjbh abhyb bpbeomb absom uio ebabh bwbm `k`khuao sybrbt(

34( Ekrebcbo ikhos pkrbmbtbh gocuhbjbh uhtuj pkèubtbh rbgofnbr`bjb(\klbrb uù`- pkrbmbtbh jrf`btfcrbno akhgbjmba gocuhbjbh jaususuhtuj prkpbrbso gbh pkùrhobh sbtu btbu ekekrbpb prfguj ybhcekrtbhgb rbgofhujmogb sb`b skaohccb jfhtbòhbso sombhc rbgofbjton gbpbt goaohgbrjbh( @bsb pbjbo !monk spbh / jfmf` akhgbjmba gotktbpjbh(Tkrabtobh eksbr pkrmu goekrojbh uhtuj pkèkrsoabh- stkromosbso gbhpkhcfpkrbsobh bmbt pkhckrohc ekju ! nrkkzkgryohc / ybhc gocuhbjbhuhtuj `khyobpjbh jot(

32( Akhgbjmba gosusuh subtu gbntbr pkrbmbtbh jrotos skpkrto toèbhcbh-fvkh gkporfckhosbso- jbmoerbtfr gfsos- nomtkr stkromosbso gbh mboh mboh- go

`bhb jksbmbabh pkèblbbh btbu nuhcso pbgb bmbt gbpbt`kèbabybjbh pbsokh ybhc `khgbpbtjbh prfguj ibgo rbgofnbr`bjb(

Tkrbmbtbh tkrskeut akhgbjmba gojbmoerbso gbh gouio pbgb ohtkrvbm wbjtu ybhc tkrbtur skrtb akhgbjmba gopkrojsb jfhgosohyb tobp abro btbu

skekmu` prfsks prfgujso ùmbo( Absom pk`krojsbbh golbtbt gbmb` eujumfc(

35( Tkrbmbtbh jausus uhtuj pkhcujurbh ebabh rbgofbjton goeutuajbh-gkòjobh iucb ebju pkèbhgohc rbgofbjton( Bmbt uhtuj `khcujurrbgofbjtonotbs akhgbjmba gojbmoerbso fmka mkèbcb ybhc tkmbagobjrkgotbso Tk`krohtba(

Tkhcfmbabh Ubgofnbr`bjb

3<( Mbhcjba jkcobtbh skmb`b prfsks pkhcfmbabh rbgofnbr`bjbakhgbjmba skòho`bm ùhcjoh( Tkrkbjso ybhc efmka gocuhbjbhabhyb pkrkbjso ybhc sugba gouio skekmu`hyb gbh goskrtonojbso gbheomb goeutuajbh goprkpbrbso ebru( Tkhccuhbbh prfsks gkhcbh

7/23/2019 CPOB Edisi 2012


5<7

sostk` tkrtutup gbpbt `khcurbhco jfhtbòhbso skrtb`kùhcjohjbh pkhkrbpbh ”nfrùmbso prfguj mbhcjba tuhccbm‐!sohcmk stkp nfrùmbtofh/ ( Akhgbjmba gocuhbjbh mk`bro bsb` gbhtk`pbt jkrib gkhcbh ugbrb ekrsoa ekrbmorbh mbòhkr ybhc tkrbwbteboj( Tkhybmbbh mb`pu [^ go tk`pbt jkrib skekmu` gocuhbjbhgbpbt `khcurbhco iu`mba òjrfeb( Jkgub tk`pbt tkrskeutakhgbjmba gogosohnkjso gkhcbh ktbhfm 34+ btbu gosohnkjtbhpkrùjbbh skekmu` pkjkribbh goùmbo( \bruhc tbhcbh stkromakhgbjmba gocuhbjbh skmb`b prfsks( Moèba ybhc goabsomjbhakhgbjmba gopohgbajbh- goso`pbh sklbrb tkrposba gbh goeubhc

`khurut prfskgur tktbp ybhc ekrmbju(

37( \kùb pkrbmbtbh gbh brkb jkrib skjotbrhyb abrus goekrsoajbh

gkhcbh skjsb`b tobp abro sktkmba skmksbo ekjkrib( Mbhcotmbhcot-gohgohc gbh pkrùjbbh strujturbm mboh abrus goekrsoajbh sklbrbtkrbtur( Nuòcbso rubhcbh abrus gombjujbh tobp eumbh(

3;( Ubhcjbobh pkhybrohc stkrom skjbmopbjbo akhgbjmba gocuhbjbh

uhtuj prfsks pkhybrohcbh bskptos( Tkhybrohc oho akhgbjmba gouioohtkcrotbshyb gkhcbh eueemk tkst btbu jk`b`pubhhyb `khybrohcjumtur òjrffrcbhos`k \krrbtob `brlkslkhs(

TUFG[J\O \WKUOM

3>( [htuj prfgujso stkrom- brkb jkrib go `bhb prfguj btbu wbgbajkùhcjohbh tkrpbpbr akhgbjmba `k`khuao pkrsybrbtbh mohcjuhcbhsksubo Bhkjs 2 Tkgf`bh LTFE kgoso tbauh 544>(

33( Eomb `khccuhbjbh sostk` tkrtutup gbh ftf`btos- òsbm aftlkmm uhtujsohtksb joòb- pkùrhobh- pkhybrohcbh stkrom go tk`pbt- mohcjuhcbhgkhcbh jkmbs jkekrsoabh L `khlujupo( Aftlkmm akhgbjmba `k`khuao

jkmbs jkekrsoabh ybhc tohcco- gkhcbh ugbrb `bsuj ybhc gosbrohc-gbmb` jkbgbbh tkrtutup( Bjtovotbs bskptos abrus gombjujbh go brkbjkmbs B(

31( \kekmu` `kùmbo prfgujso- pkrbjotbh pkrbmbtbh stkrom gbh pkhuhibhc!skmbhc- sbrohcbh stkrom gbh vobm stkrom ybhc sugba tkrtutup gbh tkrskckmjk ibmur pkhcosobh ybhc tkrtutup rbpbt/ abrus gombjujbh gbmb` jfhgosobskptos(

Tkèubtbh Jot \tkrom

3?( Iojb cbrb` \tbhf !\h5*/ gocuhbjbh gbmb` pkèubtbh jothfhrbgofbjton- mbrutbh rubabh akhgbjmba gobmoro cbs hotrfckh gkhcbhjkùrhobh sbhcbt tohcco ybhc gosbrohc skmb`b prkpbrbso( Jkcbcbmbhgbmb` `khibcb jfhgoso go btbs gbpbt `khcurbhco stbeomotbs prfgujbjaor(

14( Tkhybrohcbh bgbmba `ktfgk tkrpomoa uhtuj stkromosbso mbrutbh rubabh

7/23/2019 CPOB Edisi 2012


7/23/2019 CPOB Edisi 2012


5<>

pkrbwbtbh gbh pkhccbhtobhhyb(

11( Tkrabtobh jausus akhgbjmba goekrojbh pbgb jfhgoso orbgobso uhtuj`khktbpjbh gb`pbj pkruebabh pbgb tobp pbrb`ktkr jkùrhobhrbgofhujmogb- rbgofjoòb btbu joòb prfguj bjaor( Tbrb`ktkr jrotos`kmoputo brus ekrjbs- khkrco bèbhc- khkrco pbrtojkm- jf`pfsoso

osftfp gbro ebabh tbrckt- pkhk`pbtbh tbrckt- wbjtu orbgobso-jf`pfsoso ebabh pkhgujuhc gbh jkùrhobh joòb tbrckt(

TKMBEKMBH

1?( \kùb prfguj akhgbjmba goekro ogkhtotbs ikmbs gkhcbh mbekm ybhc

abrus tktbp `kmkjbt pbgb wbgba gbmb` ekrebcbo jfhgoso pkhyo`pbhbh(\kebcobh brkb pbgb wbgba togbj efmka tkrtutup mbekm bcbr gbpbtgoohspkjso oso wbgbahyb( Bpbeomb wbgba bjaor togbj lflfj uhtuj goekrombekm- mbekm akhgbjmba go`bsujjbh jk gbmb` euhcjusbh btbugotk`pkmjbh jk ebabh pkèuhcjus( Ohnfr`bso tkhtbhc sostk`pkhf`frbh ekts abrus gosb`pbojbh jkpbgb Ftfrotb Tkhcbwbsbh(

Tkèuhcjusbh gbh Tkmbekmbh

?4( Eomb wbgba `khcbhguhc zbt rbgofbjton `bjb pkèuhcjusbh`khsybrbtjbh bgbhyb pkrmbjubh tbèbabh- ybjho pkèkrobh pkrosbotoèbm( Wobp gksboh pkèuhcjus ybhc gocuhbjbh uhtuj rbgofnbr`bjbakhgbjmba goskrtonojbso fmka EBTKWKH(

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rbgofbjton pbgb tbhccbm gbh wbjtu ybhc golbhtu`jbh !ib` gbh`khot/:

l/ ujurbh euhcjusbh ybhc gohybtbjbh gbmb` iu`mba vobm- ekrbtbtbu vfmu`k gbro oso vobm:

g/ eomb pkrmu- pbgb ebabh pkèuhcjus akhgbjmba golbhtu`jbhohstrujso ybhc ikmbs `khckhbo pkhbhcbhbh: gbh

k/ eomb pkrmu- cuhbjbh ebabh pkèuhcjus lktbj ybhc rkmkvbh( Eomb

togbj- mbekm lktbj gkhcbh `khlbhtu`jbh gbtb prfguj ybhc`k`bgbo- gobhccbp lujup uhtuj pkhcoro`bh(

?5( Gospkhsohc- pkèuhcjusbh gbh trbhspfrtbso rbgofnbr`bjb akhgbjmba`khcojuto pkrbturbh Ftfrotb Tkhcbwbsbh gbh btbu pkgf`bhohtkrhbsofhbm(

Ebabh Tkèuhcjus

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7/23/2019 CPOB Edisi 2012


5<3

?7( Mbekm rbgofnbr`bjb abrus `khcojuto pkrbturbh Ftfrotb Tkhcbwbsbhgbh jkskpbjbtbh ohtkrhbsofhbm( Mbekm rbgofnbr`bjb ybhc tkrgbntbrabrus `khgbpbtjbh pkrsktuiubh gbro Ftfrotb Tkhcbwbsbh(

?;( Mbekm wbgba gbh&btbu lfhtbohkr akhgbjmba `khlbhtu`jbh9

b/ hb`b prfguj gbh&btbu jfgk ogkhtotbs prfguj:e/ hb`b rbgofhujmogb( Lbtbtbh9 togbj ekrmbju uhtuj jot

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jfhskhtrbso rbgofbjton pkr `m- pbgb tbhccbm ybhc golbhtu`jbh-gbh eomb pkrmu ib` gbh `khot- gbh vfmu`k lborbh gbmb`wbgba:

uhtuj skgobbh pbgbt- òsbm prfguj ekju jkrohc ! nrkkzk grokg /rbgofbjtovotbs tftbm pbgb tbhccbm ybhc golbhtu`jbh- gbh eomb

pkrmu ib` gbh `khot: uhtuj skgobbh jbpsum9 rbgofbjtovotbs gbmb` tobp jbpsum pbgb

tbhccbm ybhc golbhtu`jbh- gbh eomb pkrmu ib` gbh `khot- gbh

iu`mba jbpsum gbmb` wbgba: gbh eomb rkmkvbh- lbhtu`jbh soèfm ohtkrhbsofhbm uhtuj

rbgofbjtovotbs(

?>( Mbekm euhcjusbh akhgbjmba `khlbhtu`jbh9b/ jf`pfsoso:e/ rbgofhujmogb:l/ rbgofbjtovotbs pbgb sbbt pkhcoro`bh:

g/ lbrb pkèkrobh prfguj:k/ tbhccbm gbmuwbrsb:n/ jfhgoso jausus pkhyo`pbhbh- eomb bgb: gbh

c/ ohnfr`bso wbioe ybhc ekrjbotbh gkhcbh pkrbturbh pkhcoro`bhebabh rbgofbjton(

?3( Erfsur gbmb` euhcjusbh akhgbjmba `khlbhtu`jbh ohnfr`bso spksonoj

tkhtbhc prfguj gbh ohgojbso pkhccuhbbh prfguj( Ohnfr`bso ohotkrutb`b sbhcbt pkhtohc uhtuj prkpbrbso jot rbgofnbr`bjb gbhakhgbjmba `khlbhtu`jbh9

b/ hb`b prfguj gbh gksjropso pkhccuhbbhhyb:e/ oso jot:l/ ogkhtonojbso gbh pkrsybrbtbh ùtu ebabh rbgofbjton pkhbhgb

ybhc gbpbt gocuhbjbh uhtuj prkpbrbso rbgofnbr`bjb- ybotu9 pktuhiuj prkpbrbso rbgofnbr`bjbtkr`bsuj rkhtbhc

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pkrhybtbbh `bsb kgbr rbgofnbr`bjb ybhc goprkpbrbso:

ohgojbso gbh jfhtrbohgojbso !pbgb jkabòmbh- bhbjbhbj- rkbjsofebt- gbh mbohmboh/ gbro rbgofnbr`bjb ybhc goprkpbrbso:

pkrohcbtbh gbh pkrabtobh tkrjbot gkhcbh jf`pfhkh gbh

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rbgofnbr`bjb ybhc goprkpbrbso- tkr`bsuj bspkj jkskmb`btbhrbgobso:

nbr`bjfmfco gbh tfjsojfmfco gbro rbgofnbr`bjb ybhc goprkpbrbso-tkr`bsuj rutk kmoòhbso gbh wbjtu pbrua knkjton- iojb bgb:

gfsos rbgobso ybhc bjbh gotkro`b pbsokh gbro rbgofnbr`bjb ybhcgoprkpbrbso:

pkrohcbtbh ybhc abrus gopkrabtojbh fmka pktucbs tkrjbot gbhpbsokh skmb`b prkpbrbso gbh pkèkrobh rbgofnbr`bjb jk pbsokhgbh pkrohcbtbh jausus uhtuj pkùshbabh wbgba gbh sosbprfguj ybhc togbj gocuhbjbh:

jktkrbhcbh tkhtbhc pkhccuhbbh rbgofnbr`bjb ybhc goprkpbrbsogbh gfsos ybhc gorkjf`khgbsojbh:

jktkrbhcbh tkhtbhc lbrb pkèkrobh rbgofnbr`bjb ybhc

goprkpbrbso: gbh `ktfgk gbh spksonojbso ybhc goeutuajbh uhtuj `khcuio

jkùrhobh rbgofjoòb- ekrmbju uhtuj jot tkrtkhtu !òsbm9 ybhcgopkhcbruao fmka vbrobeomotbs go mubr ebtbs ybhcgorkjf`khgbsojbh/(

LBWBWBH TUFG[J\O GBH GO\WUOE[\O

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??( Lbtbtbh tkrposba uhtuj pkhkro`bbh- pkhyo`pbhbh- pk`bjbobh gbhpkùshbabh ebabh rbgofbjton akhgbjmba goso`pbh sksubo pkrbturbh

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gbropbgb pkmbjsbhbbh pkhckèbmobh prfguj otu skhgoro( Tkhckèbmobhprfguj rbgofbjton- eomb pkrmu- akhgbjmba gombjsbhbjbh `khurutpkrbturbh trbhspfrtbso hbsofhbm gbh btbu ohtkrhbsofhbm(

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gombjsbhbjbh(

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245( Iu`mba sb`pkm ybhc eobsbhyb gobèom gbmb` bhbmosos skgobbh

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5<?

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247( [io jausus ùhcjoh abrus gorbhlbhc gbh gombjsbhbjbh uhtuj

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Jkùrhobh Ubgofjoòb

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Jfhskhtrbso Ubgofbjton

224( Tkhkhtubh sklbrb ohgkpkhgkh jfhskhtrbso rbgofbjton ybhcsksuhccuahyb akhgbjmba gombjujbh fmka Tkhcbwbsbh @utu gkhcbhohstru`kh ybhc ekrekgb gbro ybhc gocuhbjbh gbmb` prfskspkèubtbh(

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222( [htuj tobp rbgofnbr`bjb- jbhguhcbh rbgofbjtovotbs- jfhskhtrbsorbgofbjton gbh gfsos btbu vfmu`k ybhc goekrojbh jkpbgb pbsokhakhgbjmba gotkhtujbh(

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Gostroeuso Eofmfcos

22>( [htuj ekekrbpb rbgofnbr`bjb- uio gostroeuso eofmfcos akhgbjmbagombjujbh skebcbo ohgojbtfr ùtu gbh johkrib ybhc goabrbpjbh gbro

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\tugo \tbeomotbs

221( \tugo stbeomotbs akhgbjmba gombjujbh pbgb òhoù` tocb ekts pomftbtbu ekts prfgujso( Eomb absom ybhc gopkrfmka gbro jktocb ektsekrekgb sklbrb sochonojbh- akhgbjmba gombjujbh pkhcuiobh pbgbekts ekrojuthyb(

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254( Gbmb` prfcrb` pkhcuiobh- prfguj akhgbjmba gouio tkrabgbp skmurua

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spksonojbso pbgb sbbt prkpbrbso( Tbgb pkhcuiobh bhtbr wbjtu-pbrb`ktkr ybhc ùhcjoh ekrueba akhgbjmba goujur( Ikhospbrb`ktkr `kmoputo9b/ Jkstbeombh nosos- òsbm ujurbh pbrtojkm:e/ Jkstbeombh joòbwo- òsbm pA- jbhguhcbh ekhzym bmlfafm :l/ Jfhskhtrbso rbgofbjton:g/ Jkùrhobh rbgofjoòbwo:k/ Eofgostroeuso: gbhn/ Jbhguhcbh \tbhf !\h5*/ !òsbm uhtuj jot ?? Wl/(

252( Eomb prfguj bjbh goso`pbh gbmb` mk`bro pkhgohcoh tbhpbpkrohcbtbh ”Ibhcbh goekjujbh‐- `bjb jkstbeombh- tkrutb`bjkstbeombh nosos !òsbm togbj tkrekhtuj khgbpbh- togbj tkribgo

gkhbturbso prftkoh/ pbgb suau skjotbr ; fL akhgbjmba goeujtojbh(

255( [htuj jot rbgofnbr`bjb- pkhcbrua uùr prfguj tkrabgbp jkstbeombhprfguj sktkmba rkjfhstotuso akhgbjmba goeujtojbh(

25<( Ukjfhstotuso akhgbjmba gombjujbh pbgb jfhgoso rkjfhstotuso kjstro`gbh pkhcujurbh akhgbjmba gombjujbh pbgb wbjtu rkjfhstotuso gbhpbgb btbu sktkmba prfguj ybhc gorkjfhstotuso tkrskeut gbmuwbrsb(

257( Gbtb stbeomotbs tbèbabh akhgbjmba tkrskgob- ybhc `khlbjup `bsbso`pbh ybhc gohybtbjbh gbro prfguj hfhbjton jktojb gorkjfhstotusogkhcbh bjtovotbs ?? Wl tkrtohcco gbh tkrkhgba uhtuj gocuhbjbh pbgbprkpbrbso rbgofnbr`bjb ekrtbhgb ?? Wl `khccuhbjbh vfmu`krkjfhstotuso `bjsoù` gbh òhoù`(

25;( Gbtb akhgbjmba tkrskgob uhtuj jfhskhtrbso rbgofbjton tkrtohcco

ybhc bjbh gocuhbjbh uhtuj rkjfhstotuso(

25>( Eomb ekhtuj bjaor euhcjusbh goueba- `bjb gbtb stbeomotbs

akhgbjmba gopkrebabruo(

[io \tkromotbs

253( \kùb rbgofnbr`bjb uhtuj pkhccuhbbh pbrkhtkrbm abrus stkrom(@ksjopuh togbj skmbmu `kùhcjohjbh uhtuj `khuhccu absom uiostkromotbs skekmu` gomumusjbh uhtuj pkhccuhbbh jbrkhb sonbt

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[io Khgftfjsoh Ebjtkro

25?( Khgftfjsoh ebjtkro `khykebejbh knkj porfckhoj( Tkhcuiobh porfckh

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2<1( \pksonojbso akhgbjmba gotktbpjbh uhtuj skùb ebabh pkèuhcjusskpkrto vobm- tutup vobm- pkrosbo toèbm- mbekm gbh erfsur !ybhc `kùbtohstrujso pk`bjbobh/(

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27<( Gbtb gostroeuso ekts tkrtkhtu akhgbjmba goso`pbh uhtuj

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`kùhcjohjbh pkhbrojbh jkèbmo gbh pkhlblbabh rbgofbjtovotbs(

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ekts gbh lbtbtbh pkhcuiobh ùtu( Brkb jausus ybhc goekro pkrosbogopkrmujbh uhtuj `khyo`pbh sb`pkm ebabh rbgofbjton& sb`pkmpkrtohccbm rbgofbjton(

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Tkhckmfmbbh Moèba

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2;7( Tkèubhcbh moèba rbgofbjton akhgbjmba `khcojuto pkrbturbhTk`krohtba ybhc ekrmbju(

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2;>( _bhc ogkbm- ohstbmbso rbgofnbr`bso ru`ba sbjot akhgbjmba `kòmojosubtu brkb bskptos Jkmbs B gbh rubhc prfsks Jkmbs L( [hot

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2;1( Nbsomotbs akhgbjmba gogksboh gbh gojfhstrujso sksubo jkeutuabh

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rbgofnbr`bso gbh nbr`bso(

2;?( Tbgb sbbt pkhkro`bbh- euhcjusbh ybhc ekroso ebabh rbgofbjton akhgbjmba gopkrojsb tkrabgbp tbhgb jkrusbjbh gbh gopbhtbugkhcbh survko`ktkr tkrabgbp jkeflfrbh(

2>4( [io usbp akhgbjmba gombjujbh uhtuj `khkhtujbh jfhtbòhbsorbgofbjton pbgb pkrùjbbh tobp wbgba ybhc gojoro`( Wkùbhjfhtbòhbso gbh&btbu jkeflfrbh akhgbjmba gombpfrjbh jkpbgbpk`bsfj(

2>2( Iojb tkribgo tu`pbabh rbgofbjton skrous akhgbjmba gombjujbhkvbjubso gbro brkb skekmu` prfsks pkèkrsoabh gbh skckrb

gombpfrjbh jkpbgb pktucbs prftkjso rbgobso(

2>5( Ubgofhujmogb- jot rbgofnbr`bjb gbh gomukh akhgbjmba gopkrojsbogkhtotbs- tbhccbm btbu wbjtu gbmuwbrsb gbh pk`krobhhyb(

2><( Mbekm ogkhtonojbso gkhcbh hf`fr ekts ekrtbhccbm akhgbjmbagotk`pkmjbh pbgb vobm pkrkbjso gbh pkrosbo wbgba skekmu`pkhbèbabh ebabh rbgofbjton(

2>7( Mkèbr lbtbtbh rbgofnbr`bjb akhgbjmba goso`pbh uhtuj tobp ekts ebabh( Lbtbtbh akhgbjmba `khlbhtu`jbh hf`fr ekts- prfguskh-tbhccbm pkhkro`bbh- tbhccbm&wbjtu gbmuwbrsb- prfskgur prkpbrbso-pk`bstobh ùtu- gbh absom jbmoerbso( @bsohc`bsohc gfsos gbro ektsoho akhgbjmba golbtbt ekrsb`b wbjtu- rbgofbjtovotbs- gfsos pkrsbtubh vfmu`k gbh hb`b btbu hf`fr nomk pbsokh(

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57?

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5;4

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5;2

Iojb orbgobso gombjujbh ekrgbsbrjbh jfhtrbj- `bjb òhoù` eutor g/gbh k/ gbro spksonojbso prfsks orbgobso go btbs akhgbjmba `khibgo ebcobhgbro jfhtrbj(

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5;5

Tk`ktbbh Gfsos

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7/23/2019 CPOB Edisi 2012


5;<

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7/23/2019 CPOB Edisi 2012


7/23/2019 CPOB Edisi 2012


5;;

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7/23/2019 CPOB Edisi 2012


5;>

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7/23/2019 CPOB Edisi 2012


5;3

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7/23/2019 CPOB Edisi 2012


7/23/2019 CPOB Edisi 2012


5;?

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7/23/2019 CPOB Edisi 2012


5>4

ftfrotbs pkhcbwbs febt tobp hkcbrb go `bhb ekts ybhc ekmu`jbgbmuwbrsb gopbsbrjbh(

7/23/2019 CPOB Edisi 2012


5>2

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7/23/2019 CPOB Edisi 2012


5>5

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7/23/2019 CPOB Edisi 2012


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7/23/2019 CPOB Edisi 2012


5>7

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7/23/2019 CPOB Edisi 2012


5>;

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7/23/2019 CPOB Edisi 2012


5>>

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7/23/2019 CPOB Edisi 2012


5>3

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7/23/2019 CPOB Edisi 2012


5>1

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7/23/2019 CPOB Edisi 2012


5>?

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7/23/2019 CPOB Edisi 2012


534

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7/23/2019 CPOB Edisi 2012


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537

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53>

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531

Jbiobh Uosojf

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@KWFGFMFCO @BHBIK@KH UO\OJF !@U@/

5;( @bhbik`kh Uosojf @utu `khgujuhc pkhgkjbtbh sklbrb omòba gbhprbjtos gbmb` pkhcbèombh jkputusbh( @U@ `khykgobjbh `ktfgktkrgfju`khtbso- trbhspbrbh- skrtb gbpbt goumbhc gbmb` `khykmksbojbhmbhcjba prfsks @bhbik`kh Uosojf @utu ekrgbsbrjbh pkhcjbiobh

pkhcktbaubh tkrjoho tkhtbhc pkhombobh prfebeomotbs- tohcjbt jkpbrbabhgbh jbgbhcjbgbhc jk`b`pubh `khgktkjso rosojf(

5>( \klbrb trbgosofhbm- rosojf ùtu tkmba gohombo gbh gojkmfmb `kmbmuoekrebcbo lbrb ybhc ohnfr`bm !k`poros gbh& btbu prfskgur ohtkrhbm/

ekrgbsbrjbh òsbm- ju`pumbh gbtb feskrvbso- trkh- gbh ohnfr`bso mboh(

Tkhgkjbtbh skpkrto oho gombjujbh tkrus `kèkrojbh ohnfr`bso ekrcuhb ybhc gbpbt `khgujuhc tfpoj skpkrto pkhbhcbhbh jkmuabh- lblbt ùtu-pkhyo`pbhcbh gbh bmfjbso suèkr gbyb(

53( Go sb`pohc otu- ohgustro nbr`bso gbh Ebgbh TF@ gbpbt `khombo gbh`khckmfmb rosojf gkhcbh `khccuhbjbh pkrbhcjbt `bhbik`kh rosojfgbh& btbu prfskgur ohtkrhbm !òsbm- prfskgur tktbp/(

Ekrojut oho bgbmba ekekrbpb sbib gbntbr pkrbhcjbt tkrskeut9

@ktfgk gbsbr `bhbik`kh rosojf ! nmfwlabrts- laklj sakkts - gmm/ Nbomurk @fgk Knnklts Bhbmysos !N@KB /

Nbomurk @fgk- Knnklts bhg Lrotolbmoty Bhbmysos !N@KLB / Nbumt Wrkk Bhbmysos !NWB /

Abzbrg Bhbmysos bhg Lrotolbm Lfhtrfm Tfohts !ABLLT /

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Abzbrg Fpkrbeomoty Bhbmysos !ABYFT / Trkmoòhbry Abzbrg Bhbmysos !TAB / Tkhybrohcbh gbh pkèkrobh sjbmb !pk`krohcjbtbh/ rosojf Tkrbhcjbt stbtostoj pkhgujuhc

51( @uhcjoh sksubo uhtuj `khccuhbjbh pkrbhcjbt tkrskeut go brkbtkrtkhtu ybhc ekraueuhcbh gkhcbh ùtu ebabh bjton febt gbh prfguj ibgo( @ktfgk @bhbik`kh Uosojf @utu gbh pkrbhcjbt stbtostojpkhgujuhc gbpbt gocuhbjbh sklbrb jfèohbso !òsbm- Tkhombobh Uosojf Trfebeomostoj /( Tk`bjbobh cbeuhcbh jkgubhyb `kèkrojbh nmkjsoeomotbs

ybhc gbpbt `k`nbsomotbso bpmojbso prohsop @bhbik`kh Uosojf @utu(

5?( Wohcjbt jkjktbtbh gbh nfr`bmotbs @bhbik`kh Uosojf @utu akhgbjmba`krknmkjsojbh pkhcktbaubh ybhc bgb gbh skpbgbh gkhcbh jf`pmkjsotbsgbh& btbu tohcjbt jkjrotosbh `bsbmba ybhc gotuiu(

OHWKCUB\O @BHBIK@KH UO\OJF @[W[ JK GBMB@ JKCOBWBH OHG[\WUOGBH EBGBH TF@

<4( @bhbik`kh Uosojf @utu bgbmba subtu prfsks ybhc `khuhibhc

pkhcbèombh jkputusbh prbjtos gbh ekrgbsbrjbh jbiobh omòba eombgoohtkcrbsojbh jk gbmb` sostk` ùtu(

\kpkrto ybhc tkmba gourbojbh pbgb pbrbcrbn pkhgbaumubh- pkhccuhbbh

@bhbik`kh Uosojf @utu ybhc tkpbt togbj `khobgbjbh jkabrusbhohgustro uhtuj `k`btuao pkrsybrbtbh Ebgbh TF@(

Hbùh- @bhbik`kh Uosojf @utu ybhc knkjton gbpbt `k`nbsomotbsojkputusbh ybhc mkeoa eboj gbh mkeoa ohnfr`bton- mkeoa `kybjohjbhEbgbh TF@ ebawb ohgustro `b`pu `khckmfmb rosojf pftkhsobm gbhgbpbt `k`khcbruao tohcjbt gbh ibhcjbubh pkhcbwbsbh mbhcsuhc

Ebgbh TF@(

\kebcbo tbèbabh- @bhbik`kh Uosojf @utu gbpbt `k`nbsomotbsopkhccuhbbh suèkr gbyb ybhc mkeoa eboj fmka skùb poabj(

<2( Tkmbtoabh pkrsfhom ohgustro gbmb` prfsks @bhbik`kh Uosojf @utu`khuhibhc pkhckrtobh ybhc mkeoa eboj tkrabgbp prfsks pkhcbèombhjkputusbh skrtb `kèbhcuh jkpkrlbybbh goro gbmb` `kèkrojbhjkmubrbh @bhbik`kh Uosojf @utu(

<5( @bhbik`kh Uosojf @utu akhgbjmba goohtkcrbsojbh jk gbmb` jkcobtbh ybhc gombjujbh skjbrbhc gbh gogfju`khtbsojbh sklbrb tkpbt(

<<( Ekekrbpb lfhtfa pkhccuhbbh @bhbik`kh Uosojf @utu gbmb` jkcobtbhgbh bjtovotbs ohgustro9 Tkhckèbhcbh Nbsomotbs- pkrbmbtbh gbh sbrbhb pkhuhibhc

@bhbik`kh ebabh

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Trfgujso Tkhcuiobh go mbefrbtfrou` gbh uio stbeomotbs Tkhck`bsbh gbh pkmbekmbh

<7( Lfhtfa pkhccuhbbh @bhbik`kh Uosojf @utu gbmb` nuhcso pkhcbwbsbhEbgbh TF@9

Bjtovotbs ohspkjso gbh pkhombobh

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CMF\BUO[@

Gbmb` Tkgf`bh oho gocuhbjbh gknohoso ekrojut: gbmb` jfhtkjs mbohtkròhfmfco oho gbpbt `k`puhybo brto ybhc ekrekgb(

Bnkrksos !gbmb` Tkèubtbh Trfguj Gbrba/ Trfsks `k`pkrfmka sklbrb skmkjton sbtu jf`pfhkh gbrba btbu mkeoa gbrogfhfr gkhcbh lbrb `khcbèom gbrba utua- `kòsbajbhhyb gkhcbh lbrbskhtronucbso btbu nomtrbso jk `bsohc`bsohc jf`pfhkh gbrba gbh`khckèbmojbh ybhc togbj gopkrmujbh jkpbgb gfhfr(

Bnkrksos Tmbtkmkt !gbmb` Tkèubtbh Trfguj Gbrba/Trfskgur go `bhb gbrba gobèom gbro gfhfr- jkùgobh nrbjso pmbtkmkt

jfhskhtrbt goposbajbh- gbh jf`pfhkh gbrba ybhc tkrsosb skrtb pmbs`brksogubm goohnusjbh jkèbmo jk gfhfr ybhc sb`b(

Bckhs Eofmfco !gbmb` Tkèubtbh Trfguj Eofmfco/@ojrffrcbhos`k- tkr`bsuj òjrffrcbhos`k ybhc gorkjbybsb sklbrb ckhktojb-jumtur skm gbh khgfpbrbsot- tkrmkpbs gbro bpbjba ekrsonbt pbtfckhos btbu togbj(

Bjurbso

Jkgkjbtbh absom ybhc gopkrfmka tkrabgbp hombo sksuhccuahyb gbro subtupkhcujurbh btbu bhbmosos( Eobs bgbmba pkhyo`pbhcbh sostk`btos gbro hombosksuhccuahyb(

Bmbt Tkhcaueuhc \tkrom\ubtu bmbt ybhc `khcaueuhcjbh gub tbeuhc tbhpb `k`khcbruao stkromotbsebcobh gbmb` bmbt(

Bhbmosos Uosojf 2( @ktfgk uhtuj `khombo gbh `khcbrbjtkrosbso pbrb`ktkr jrotos nuhcso gbro

subtu pkrbmbtbh btbu prfsks(

5( Ksto`bso rosojf ybhc ekraueuhcbh gkhcbh ebabyb ybhc sugbagoogkhtonojbso(

Brkb TkhgujuhcBrkb pkhgujuhc gbmb` pberoj go mubr brkb prfgujso- mbefrbtfrou`pkhcbwbsbh ùtu- pkhyo`pbhbh gbh jbhtfr bgòhostrbso- òsbmhyb jbhtoh-nbsomotbs pkhyo`pbhbh pbjbobh- rubhc cbhto pbjbobh- ekhcjkm- rubhc

pk`kmoabrbbh akwbh gbh pkhlulobh pbjbobh(

Brkb Wkrjkhgbmo !gbmb` Tkèubtbh Trfguj Eofmfco/ Brkb ybhc gojfhstrujso gbh gofpkrbsojbh skgkòjobh rupb skaohccb gbpbtgoupbybjbh pkhckhgbmobh gbro `bsujhyb ugbrb ybhc ekrpftkhso`khcbjoebtjbh pkhlk`brbh gbh òjrfeb jkmubr sklbrb togbj skhcbib(

Brsop \pksonojbso Trfguj !gbmb` Tkèubtbh Febt Ohvkstocbso uhtuj [ioJmohos/Brsop rknkrkhso ybhc `khcbhguhc- btbu `kruiuj pbgb brsop ybhc`khcbhguhc skmurua ohnfr`bso ybhc goeutuajbh gbmb` rbhcjb pkhyusuhbh

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jfhskp rohlobh ohstrujso tkrtumos uhtuj pkhcfmbabh- pkhck`bsbh- uiopkhcbwbsbh ùtu- pkmumusbh ekts gbh pkhcoro`bh febt ohvkstocbso(

Bugot @utu\ubtu ohspkjso gbh pkhombobh ohgkpkhgkh tkrabgbp skmurua btbu skebcobhgbro sostk` ùtu gkhcbh tuiubh tkrtkhtu uhtuj `khohcjbtjbh sostk` ùtu

tkrskeut(

EbabhOstomba uù` ybhc gopbjbo uhtuj `khuhiujjbh ebabh bwbm !ebabh bjton febt

gbh kjsopokh/- rkbckhsob- pkmbrut- ebabh pkèbhtu prfsks- prfguj bhtbrb-ebabh pkhck`bs gbh ebabh pkhbhgbbh !mbekm/(

Ebabh Bwbm \kùb ebabh- eboj ybhc ekrjabsobt btbu togbj ekrjabsobt- ybhc ekruebabtbu togbj ekrueba- ybhc gocuhbjbh gbmb` pkhcfmbabh febt wbmbupuh togbjskùb ebabh tkrskeut bjbh tkrtohccbm go gbmb` prfguj rubabh(

Ebabh&Trfguj ybhc Gopumoajbh\kebcobh btbu skmurua ebabh&prfguj gbro ekts skekmu`hyb ybhc `k`khuao

pkrsybrbtbh ùtu ybhc gotbèbajbh jk gbmb` ekts mboh pbgb tbabpprfgujso tkrtkhtu(

Ebabh Tkhck`bs Wobp ebabh- tkr`bsuj ebabh lktbj- ybhc gocuhbjbh gbmb` prfskspkhck`bsbh febt- tktbpo togbj tkr`bsuj jk`bsbh mubr ybhc gocuhbjbh uhtujtrbhspfrtbso btbu jkpkrmubh pkhcoro`bh jk mubr pberoj( Ebabh pkhck`bsgoskeut pro`kr btbu skjuhgkr tkrcbhtuhc tuiubh pkhccuhbbh bpbjba

ekrskhtuabh mbhcsuhc gkhcbh prfguj btbu togbj(

Ebabh Bjton Febt !EBF/

Wobp ebabh btbu lb`purbh ebabh ybhc gocuhbjbh gbmb` pkèubtbh skgobbhnbr`bso gbh bpbeomb gocuhbjbh gbmb` pkèubtbh febt bjbh `khibgo zbt bjton

febt tkrskeut(Ebabh tkrskeut ekrtuiubh uhtuj `khcabsomjbh jabsobt nbr`bjfmfco btbu`kèkrojbh knkj mbhcsuhc mboh gbmb` gobchfsos- pkhykèuabh- pkrkgbbh-pkhcfebtbh btbu pkhlkcbabh pkhybjot- btbu uhtuj `k`khcbruao strujturgbh nuhcso tueua(

Ebabh Tkèuhcjus !gbmb` Tkèubtbh Ubgofnbr`bjb/ Wkrgoro gbro sbtu btbu mkeoa wbgba gbh jf`pfhkh mboh ybhc pkhtohc skebcbopkhcuhcjuhc wbgba gbh nuhcso jkskmb`btbh mboh(Sbgba skjbmopbjbo tkreubt gbro ckmbs btbu ebabh mboh ybhc sksubo-skgbhcjbh jf`pfhkh pkhuhibhc gbpbt tkrgoro gbro wbgba toèbm uhtuj

pkmohguhc rbgobso- storfnf`- jbmkhc gbh efjs btbu gru`(

Ebabh Uubabh !gbmb` Tkèubtbh Trfguj Gbrba/Tmbs`b- skreuj- pbstb btbu ebabh lborbh ybhc goeubt gkhcbh lbrb nrbjsofhbsogbro pmbs`b ybhc gosbtujbh(

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Ebabyb \uèkr ybhc ekrpftkhso `khoèumjbh jkrusbjbh !pbgb jkskabtbh/(

Ebju JkribEbabh bjton febt gkhcbh jubmotbs gbh jkùrhobh ybhc tkmba gotktbpjbh gbh

goeujtojbh gkhcbh lbrb `kèbhgohcjbh tkrabgbp Ebju Tkèbhgohc Tro`krbtbu \kjuhgkr- gocuhbjbh skebcbo ebabh pkèbhgohc uhtuj pkhcuiobh rutohgo mbefrbtfrou` òsbmhyb uhtuj bhbmosos ekts prfgujso ebabh febt(

Ebju Tkèbhgohc\ubtu ebabh skrbcb` ybhc ftkhtoj uhtuj gocuhbjbh gbmb` pkhcuiobh joòbgbh nosojb tkrtkhtu- go `bhb goebhgohcjbh gkhcbh sonbt subtu prfguj ybhc

gouio- gbh `kòmojo tohcjbt jkùrhobh ybhc sksubo gkhcbh tuiubhpkhccuhbbhhyb(Ebju Tkèbhgohc gojkmf`pfjjbh `khibgo Ebju Tkèbhgohc Tro`kr gbhEbju Tkèbhgohc \kjuhgkr btbu Ebju Jkrib(

Ebju Tkèbhgohc Tro`krEbabh ybhc gotkro`b sklbrb mubs `kòmojo ùtu ybhc tkpbt gbmb` subtujfhtkjs ybhc gotkhtujbh- go `bhb hombohyb gbpbt gotkro`b tbhpb abrus

`kèbhgohcjbh mbco gkhcbh zbt joòb mboh bpbeomb gocuhbjbh skebcbo ebjupkhktbpbh jbgbr(

Ebju Tkèbhgohc \kjuhgkr

\ubtu ebabh ybhc jbrbjtkrostojhyb gotktbpjbh ekrgbsbrjbh pkrebhgohcbhgbh&btbu gojbmoerbso tkrabgbp ebju pkèbhgohc pro`kr( Wohcjbt

jbrbjtkrosbso gbh pkhcuiobh ebju pkèbhgohc skjuhgkr ùhcjoh mkeoa jklomgbro ebju pkèbhgohc pro`kr( Gknohoso oho ekrmbju iucb uhtuj ekekrbpbebabh ybhc gojbtkcfrojbh skebcbo ebju jkrib(

Ebhcuhbh gbh NbsomotbsEbhcuhbh gbh nbsomotbs ybhc goeutuajbh uhtuj `khohcjbtjbh johkribpkèubtbh febt(

Ebhj \km Ohguj !gbmb` Tkèubtbh Trfguj Eofmfco/Eobjbh skm gkhcbh loro mkhcjbp ybhc goosojbh jk wbgba gbmb` subtu fpkrbso

tuhccbm sktkmba goprfsks skgkòjobh rupb uhtuj `k`bstojbh af`fckhotbshybgbh goso`pbh pbgb jfhgoso ybhc tkpbt bcbr stbeom( Ebhj skm ohguj mbzo`hybgoso`pbh pbgb suau òhus 34fL btbu jurbhc(

Ebhj \km Jkrib Eobjbh skm ybhc ekrbsbm gbro Ebhj \km Ohguj gbh go`bsujjbh uhtuj

pkhccuhbbh gbmb` prfgujso eobjbh skm skmbhiuthyb( Ebhj \km Jkrib mbzo`hybgoso`pbh pbgb suau 34fL btbu jurbhc(

EbpktkhEbgbh Tkhcbwbs Wkhbcb Hujmor bgbmba subtu mkèbcb Tk`krohtba

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hfhjk`khtkrobh !MTHJ/ ybhc ekrbgb go ebwba gbh ekrtbhccuhc ibwbe jkpbgbTrksogkh Ukpuemoj Ohgfhksob(Ebpktkh ekrtucbs `kmbjsbhbjbh pkhcbwbsbh tkrabgbp skcbmb jkcobtbhpk`bhnbbtbh tkhbcb hujmor go Ohgfhksob `kmbmuo pkrbturbh pkruhgbhcbh-pkrozohbh gbh ohspkjso sksubo gkhcbh pkrbturbh pkruhgbhcbh ybhc ekrmbju(

Ebtbs EkrtohgbjJrotkrob ybhc gotktbpjbh- ybhc bpbeomb tkrmkwbto abrus skckrb gombjujbhtohgbjbh jfrkjton gbh tohgbj mbhiut(

Ebtbs SbspbgbJrotkrob ybhc gotktbpjbh- ybhc `kèkro pkrohcbtbh goho tkrabgbp pftkhsojklkhgkruhcbh pkhyo`pbhcbh gbro jfhgoso hfr`bm: togbj `khibgo jkabrusbh

uhtuj `khcbèom tohgbjbh jfrkjton tktbpo `k`krmujbh pkhykmogojbh mkeoambhiut(

Ekibhb Jrofckhos !gbmb` Tkèubtbh Cbs @kgosohbm/Sbgba stbtos btbu ekrckrbj ybhc goosfmbso tkrabgbp pbhbs- gogksboh uhtuj`khb`puhc cbs lbor btbu cbs jrofckhos( Cbs gopohgbajbh gbmb` ekhtuj cbsbtbu lborbh

Ekts\kiu`mba febt ybhc `k`puhybo sonbt gbh ùtu ybhc skrbcb` ybhcgoabsomjbh gbmb` sbtu sojmus pkèubtbh btbs subtu pkrohtba pkèubtbhtkrtkhtu( Kskhso subtu ekts bgbmba af`fckhotbshyb(

Eofckhkrbtfr !gbmb` Tkèubtbh Trfguj Eofmfco/\ubtu sostk` tkrtutup skpkrto nkr`khtbtfr go `bhb ebabh eofmfco go`bsujjbhekrsb`b ebabh mboh bcbr tkribgo prfsks ùmtopmojbso skm btbu rkbjso ybhc

`khcabsomjbh subtu ebabh mboh( Eofckhkrbtfr eobsbhyb gomkhcjbpo gkhcbhpkrbmbtbh bsksfro uhtuj pkhcbturbh- pkhckhgbmobh- pkhybèuhcbh-pkhbèbabh ebabh gbh pkhckmubrbh ebabh(

Euhgkm \omohgkr !gbmb` Tkèubtbh Cbs @kgosohbm/

Ubjotbh gbro skiu`mba somohgkr ybhc gosbtujbh gkhcbh jktbt gbmb` sbtueohcjbo gbh goaueuhcjbh sbtu sb`b mboh gkhcbh `bhonfmg - gobhcjut gbhgocuhbjbh skebcbo sbtu uhot(

Euhcjusbh !gbmb` Tkèubtbh Ubgofnbr`bjb/ Trfguj mkhcjbp sktkmba prfsks pkèuhcjusbh( Euhcjusbh tkrgoro gbrorbgofnbr`bjb- ebabh pkèuhcjus gbh ebabh pkmohguhc rbgobso ybhc`k`khuao stbhgbr jkskmb`btbh pkhcbhcjutbh gbh sobp uhtuj gostroeuso(

Lbtbtbh \kso !gbmb` Tkèubtbh TrfgujGbrba/Lbtbtbh ybhc `khcaueuhcjbh rohlobh pkhcu`pumbh btbu skso pkrfmkabhjkèbmo ybhc rkmkvbh mbhcsuhc jkpbgb hf`fr gfhbso- gbh ekroso ohnfr`bsoZybhcP `khcaueuhcjbh ebabh jrotos ybhc gocuhbjbh pbgb gfhfr(

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Brkb Wkrjuhcjuhc !gbmb` Tkèubtbh Trfguj Eofmfco/Brkb ybhc goebhcuh gbh gomkhcjbpo pkrbmbtbh pkhckhgbmo gbh sbrohcbh ugbrbskrtb gofpkrbsojbh skgkòjobh rupb uhtuj `khcaohgbrjbh pkhlk`brbhmohcjuhcbh mubr fmka bckhs eofmfco ybhc ekrbsbm gbro gbmb` brkb(

LTFELbrb Tkèubtbh Febt ybhc Eboj9 skmurua bspkj gbmb` prbjtkj ybhcgotktbpjbh ybhc sklbrb jfmkjton `khcabsomjbh prfguj bjaor btbu mbybhbh ybhc sklbrb jfhsostkh `k`khuao spksonojbso ybhc sksubo skrtb `khcojutopkrbturbh hbsofhbm gbh ohtkrhbsofhbm(

Gbrba ! gbmb` Tkèubtbh Trfguj Gbrba/ Gbrba utua ybhc gobèom gbro skfrbhc gfhfr tuhccbm gbh goprfsks uhtuj

tuiubh trbhsnuso btbu pkèubtbh prfguj gbrba(

Gomumusjbh btbu Gosktuiuo \tbtus ebabh btbu prfguj ybhc goozohjbh uhtuj gocuhbjbh pbgb pkhcfmbabh-pkhck`bsbh btbu gostroeuso(

Gospkhsohc

Jkcobtbh `khoèbhc- `khcaotuhc gbh `khykrbajbh ebabh uhtuj gocuhbjbh

gbmb` prfgujso(

Gotfmbj \tbtus ebabh btbu prfguj ybhc togbj goozohjbh uhtuj gocuhbjbh gbmb`pkhcfmbabh- pkhck`bsbh btbu gostroeuso(

Gfju`kh Tkrohtba !jausus gbmb` Tkèubtbh Febt ohvkstocbso uhtuj [io

Jmohos/Gfju`kh ekrosojbh ohstrujso uhtuj `kèubt- `khck`bs gbh&btbu`khcoro` subtu iu`mba tkrtkhtu uhot febt ohvkstocbso(

Gfju`khtbso\kmurua prfskgur- ohstrujso gbh lbtbtbh tkrtumos ybhc ekrjbotbh gkhcbhpkèubtbh febt(

Gfhfr !gbmb` Tkèubtbh Trfguj Gbrba/\kskfrbhc gkhcbh jkskabtbh hfr`bm gbh rowbybt `kgos eboj ybhc gkhcbh

sujbrkmb `kèkrojbh gbrba btbu pmbs`b uhtuj tuiubh tkrbpo(

Kjsopokh\ubtu ebabh- eujbh ekrupb zbt bjton- ybhc tkmba gokvbmubso gkhcbh ekhbrjkb`bhbhhyb gbh tkr`bsuj gbmb` sostk` pkhcbhtbrbh febt !gruc gkmovkry systk` / uhtuj9 `kèbhtu gbmb` `k`rfsks sostk` pkhcbhtbrbh febt skmb`b pkèubtbh

febt tkrskeut:

`kmohguhco- `khgujuhc btbu `khohcjbtjbh stbeomotbs febt- jktkrskgobbhabybto !eofbvbombeomoty /- btbu bjskptbeomotbs pbsokh:

`kèbhtu ogkhtonojbso prfguj: btbu

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`khohcjbtjbh btroeut mboh ybhc ekrjbotbh gkhcbh jkb`bhbh gbhknkjtonotbs febt skmb`b pkhyo`pbhbh btbu pkhccuhbbh(

Kmubt Ckhkrbtfr Ubgofhujmogb !gbmb` Tkèubtbh Ubgofnbr`bjb/Mbrutbh ybhc `khcbhguhc rbgofhujmogb bhbj ybhc gopkrfmka gbro kmusockhkrbtfr rbgofosftfp(

Kmuso !gbmb` Tkèubtbh Ubgofnbr`bjb/

\ubtu `ktfgk uhtuj `khckmubrjbh zbt tkrbgsfrpso gbro ebabh pbgbt

pkhcbgsfrpso !skpkrto rksoh pkhujbr ofh/ gkhcbh `khccuhbjbh lborbh(

Khlmfsurk !gbmb` Tkèubtbh Ubgofnbr`bjb: moabt iucb Cmfvk Efx /\ubtu strujtur ybhc tkrgoro gbro rubhcbh ybhc gojuhcjuhc uhtuj `bjsugtkrtkhtu(

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ybhc gotkhtujbh !jorbjorb < ; ebr go btbs tkjbhbh bt`fsnor/ skaohccb`khlkcba pkhlk`brbh skmb`b pk`bjbobh(

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nbjtb abzbrg (

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5?2

pkèubt jkputusbh gbh pk`bhcju jkpkhtohcbh mboh(

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Jubmonojbso Ohstbmbso !JO/

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Jubmonojbso Fpkrbsofhbm !JF/

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Mohkbrotbs !`ktfgk bhbmosos/

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5?5

Mft Ekhoa Ohguj !gbmb` Tkèubtbh Trfguj Eofmfco/Eobjbh subtu òjrffrcbhos`k gbro subtu rubabh ybhc gopohgbajbhskgkòjobh rupb jk gbmb` wbgba gbmb` subtu fpkrbso tuhccbm uhtuj`k`bstojbh af`fckhotbshyb- `khlkcba pkhlk`brbh gbh `khibòhstbeomotbshyb( \keuba mft ekhoa ohguj gbmb` ekhtuj lborbh mbzo`hyb

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5?<

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5?;

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7/23/2019 CPOB Edisi 2012


5?>

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5??

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7/23/2019 CPOB Edisi 2012


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Ukjfhsomobso Tkrebhgohcbh hombo jktogbjlflfjbh iu`mba ebabhebabh `bsuj gbh jkmubrsksugba skmksbo subtu prfsks btbu skrbhcjbobh prfsks prfgujso(

Ukvbmogbso \ubtu pkhcumbhcbh vbmogbso prfsks uhtuj `k`bstojbh ebawb pkruebabh

prfsks & pkrbmbtbh gombjujbh sksubo prfskgur pkhckhgbmobh pkruebabh gbhtogbj `k`khcbruao jbrbjtkrostoj prfsks gbh ùtu prfguj(

Uosojf !gbmb` @bhbik`kh Uosojf @utu/

Jfèohbso jkùhcjohbh tkribgohyb jkibgobh ybhc `kèbabybjbh skrtbtohcjbt jkpbrbabh ebabyb tkrskeut(

Uubhc EkrsoaUubhc btbu brkb go ebwba pkhcbwbsbh gbh pkhckhgbmobh mohcjuhcbhtkrabgbp lk`brbh pbrtojumbt gbh òjrfeb pbgb tohcjbt ybhc tkmbagotktbpjbh( Jfhstrujso gbh pkhccuhbbh brkb oho goeubt skgkòjobh rupbuhtuj `khcurbhco `bsujhyb- tuèuahyb gbh tkrtbabhhyb lk`brbh gbmb`rubhc btbu brkb(

Uubhc Tkhybhccb [gbrb

Uubhc tkrtutup ekrpohtu gub btbu mkeoa ybhc goaueuhcjbh jk gub btbu mkeoarubhc mboh ybhc ekrekgb jkmbs jkekrsoabh gbh go`bjsugjbh uhtuj`khckhgbmojbh bmorbh ugbrb sbbt pohtu gbro rubhc mboh tkreujb(\ubtu rubhc pkhybhccb ugbrb gbpbt gocuhbjbh skebcbo tk`pbt mkwbt pkrsfhombtbu ebabh ybhc bjbh gocuhbjbh prfgujso- gbmb` abm tkrbjaor oho- rubhcpkhybhccb ugbrb goskeut iucb ”jftbj pkhybhccb‐( Uubhc pkhybhccb ugbrbgbpbt iucb ekrnuhcso skebcbo ”rubhc bhtbrb‐ `khuiu rubhc ekrsoa tk`pbtpkhbhcbhbh ebrbhc stkrom(

Uubhc \tkrom btbu Gbkrba \tkrom Moabt Uubhc Ekrsoa(

\b`pkm Ukprkskhtbton \b`pkm ybhc `khccbèbrjbh sklbrb tkpbt subtu mft btbu ekts btbu skiu`mbaebabh ybhc gobèom sb`pkm(

\bhotbsoTkhckhgbmobh aocokhos tkrabgbp prfsks prfgujso- tkr`bsuj ebhcuhbh-

pkrbmbtbh gbh pkhbhcbhbh ebabh(

\kru` Ebcobh lborbh gbro gbrba btbu pmbs`b ybhc gojfbcumbso(

\ojmusaogup Trfguj

\kmurua tbabp gbmb` usob prfguj ùmbo gbro pkhckèbhcbh bwbm `kmbmuopk`bsbrbh- sb`pbo prfguj tkrskeut togbj gokgbrjbh mbco(

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\omohgkr !gbmb` Tkèubtbh Cbs @kgosohbm/

Sbgba ybhc gogksboh uhtuj `khyo`pbh cbs pbgb tkjbhbh tohcco(

\ostk` \ubtu jkmf`pfj pkrbmbtbh gkhcbh subtu `bjsug & tuiubh ybhc sb`b(

\ostk` Ebhj \km !gbmb` Tkèubtbh Trfguj Eofmfco/\ostk` go `bhb ekts ekrurutbh gbro subtu prfguj goeubt gkhcbh prfskspkèobjbh skm ybhc ekrbsbm gbro sbtu ebhj skm ohguj ybhc `kòmojo ogkhtotbs

mkhcjbp skrtb ekebs lk`brbh( \kiu`mba wbgba gbro ebhj skm ohgujgocuhbjbh uhtuj `khgbpbtjbh skeuba ebhj skm jkrib( \ostk` ebhj skmgovbmogbso tohcjbt pbsbskhyb btbu iu`mba pkhccbhgbbh pfpumbsohyb go mubr

iu`mba ybhc gopkrfmka skmb`b prfgujso rutoh(

\ostk` Mft Ekhoa !gbmb` Tkèubtbh Trfguj Eofmfco/\ostk` mft ekhoa bgbmba subtu sostk` go `bhb ekts prfguj ybhc goeubt sklbrbekrurutbh ekrbsbm gbro mft ekhoa ohguj ybhc sb`b gkhcbh iu`mba pbsbsk ybhc tkmba gotkhtujbh(

\ostk` @utu

Cbeuhcbh skùb bspkj gbmb` subtu sostk` ybhc `kmbjsbhbjbh jkeoibjbhùtu skrtb `k`bstojbh sbsbrbh ùtu tkrpkhuao(

\ostk` Tk`bstobh \tkromotbs Wftbmotbs skùb pkhcbturbh ybhc goeubt gkhcbh tuiubh uhtuj `k`bstojbhstkromotbs prfguj ibgo(

\ostk` Wkreujb !gbmb` Tkèubtbh Trfguj Gbrba/

\ostk` tkrtutup ybhc tkmba gombhccbr hbùh skmurua upbyb gombjujbh uhtuj`k`pkrtbabhjbh stkromotbs sostk` gkhcbh lbrb `khccuhbjbh ebabh stkromgbh tkjhoj pkhbhcbhbh bskptoj go gbmb` subtu brkb ekrsoa(

\ostk` Wkrtutup !gbmb` Tkèubtbh Trfguj Gbrba/

\ubtu sostk` !skpkrto sostk` jk`bsbh cbhgb/ ybhc rbjotbhhyb sugbatkrgbntbr- goeubt gbmb` jfhgoso ekrsoa- tkrmohguhc gbro mohcjuhcbh mubr gbhgostkromosbso gkhcbh `ktfgk ybhc gosktuiuo(

\ostk` Wkrtutup uhtuj Tkhcbèombh gbh Tk`rfsksbh Gbrba !gbmb`

Tkèubtbh Trfguj Gbrba/\ostk` pkhcbèombh gbh pk`prfsksbh gbrba gbmb` wbgba ybhc tkmba gorbjotfmka pkèubthyb skekmu` stkromosbso- skaohccb togbj bgb jkùhcjohbh tkribgolk`brbh ebjtkro btbu vorus gbro mubr sktkmba pkhcbèombh gbrba gbro gfhfr(

\pksonojbso Ebabh

Gksjropso subtu ebabh bwbm- prfguj bhtbrbprfguj rubabh btbu febt ibgo`khckhbo sonbt joòbwo- nosos gbh eofmfcos iojb bgb( \pksonojbso tkrskeut`khybtbjbh stbhgbr gbh tfmkrbhso ybhc gopkrefmkajbh ybhc eobsbhybgohybtbjbh sklbrb gksjropton gbh hu`kros(

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\pksonosotbs !gbro `ktfgk bhbmosos/Jk`b`pubh uhtuj `khombo gkhcbh ikmbs bhbmot go bhtbrb bgbhyb jf`pfhkhmboh go gbmb` subtu sb`pkm( Jf`pfhkh oho eobsbhyb `krupbjbh o`purotbs-absom urbo btbu `btrojs sb`pkm gmm(

\pfhsfr !gbmb` Tkèubtbh Febt Ohvkstocbso uhtuj [io Jmohos/

Tkrfrbhcbh- pkrusbabbh- ohstotuso btbu frcbhosbso ybhc `k`puhybo tbhccuhc ibwbe gbmb` `kmbjsbhbjbh- `khckmfmb gbh&btbu `kèobybo subtu uio jmohoj(

\tbtus

Tkhccfmfhcbh ebabh btbu prfguj gbmb` aueuhcbh gkhcbh gotkro`b !btbutogbj gotkro`b/ uhtuj pkhccuhbbh- pkhcfmbabh mbhiut btbu gostroeuso( Wkròhfmfco ybhc gocuhbjbh gbpbt ekrupb % Jbrbhtohb%- ”Gomumusjbh%-

”Gotbabh‐- btbu % Gotfmbj%(

\tkrom Ekebs gbro òjrffrcbhos`k vobekm(

\tkromotbs Jfhskp jktobgbbh ùtmbj gbro òjrffrcbhos`k aogup(

\tkromosbso Ohbjtovbso btbu pkhcurbhcbh òjrfeb aogup sb`pbo ebtbs ybhc gbpbtgotkro`b- ybhc gombjujbh gkhcbh lbrb ybhc sksubo(

\tugo \tbeomotbs\krbhcjbobh uio ybhc gogksboh uhtuj `khgbpbtjbh ibòhbh stbeomotbs subtuprfguj- ybotu pk`kmoabrbbh spksonojbso subtu prfguj ybhc gojk`bs gbmbèbabh pkhck`bs ybhc tkmba gotkhtujbh gbh goso`pbh gbmb` jfhgoso

pkhyo`pbhbh ybhc tkmba gotktbpjbh pbgb rkhtbhc wbjtu tkrtkhtu(

Wbhccbm Gbmuwbrsb

Wbhccbm ybhc goekrojbh pbgb tobp wbgba prfguj !uù`hyb pbgb mbekm/ ybhc`khybtbjbh sb`pbo tbhccbm tkrskeut prfguj goabrbpjbh `bsoa tktbp

`k`khuao spksonojbsohyb- eomb goso`pbh gkhcbh ekhbr( Gotktbpjbh uhtuj tobpekts gkhcbh lbrb `khbèbajbh `bsb so`pbh pbgb tbhccbm pkèubtbh(

Wbhccbm Tkèubtbh Wbhccbm ybhc gotkhtujbh uhtuj subtu ekts ybhc `khuhiujjbh tbhccbm

pkhykmksbobh pkèubtbhhyb(

Wbhccbm [io [mbhc Wbhccbm pbgb sbbt subtu ebabh abrus gouio umbhc uhtuj `k`bstojbh ebawbebabh tkrskeut `bsoa gbpbt gocuhbjbh(

Wbhjo !gbmb` Tkèubtbh Cbs @kgosohbm/Sbgba stbtos uhtuj pkhyo`pbhbh cbs lbor btbu jrofckhos(

Wbhjkr !gbmb` Tkèubtbh Cbs @kgosohbm/Sbgba ybhc tkrpbsbhc pbgb jkhgbrbbh uhtuj pkhcoro`bh cbs lbor btbu

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<4<

jrofckhos(

Wkjhoj BskptosUbhcjbobh tohgbjbh ybhc gombjujbh uhtuj `khcaohgbrjbh jfhtbòhbsoprfguj fmka òjrffrcbhos`k(

Wk`pbt Tkhcbèombh Gbrba Ekrpohgbapohgba !gbmb` Tkèubtbh TrfgujGbrba/ Nbsomotbs ybhc gotkhtujbh skrtb goozohjbh ekrfpkrbso go mubr nbsomtbs tktbpekrozoh( Trfguj gbrba ybhc gobèom gosbmurjbh jk nbsomotbs tktbp(

Wkrohnkjso !gbmb` Tkèubtbh Trfguj Eofmfco/Jfhgoso tkrlk`br fmka bckhs eofmfco skmboh gbro ebabh eofmfco ybhc skabrushyb

bgb pbgb prfguj skaohccb gbpbt `khykebejbh pkhykebrbh ohnkjso(

Wohcjbt Jkpbrbabh !gbmb` @bhbik`kh Uosojf @utu/Eksbrbh jkùhcjohbh bjoebt gbro ebabyb(

WrkhOstomba stbtostojb ybhc `kruiuj jkpbgb pktuhiuj btbu hombo pkruebabhvbrobekm(

[io Jmohos !gbmb` Tkèubtbh Febt ohvkstocbso uhtuj [io Jmohos/ Tkhcuiobh pbgb sueikj `bhusob ybhc ekrtuiubh uhtuj `khkùjbh btbu`k`vkronojbso knkj jmohos- nbr`bjfmfcos gbh&btbu nbr`bjfgohbòs gbro subtufebt ohvkstocbso gbh&btbu uhtuj `khcogkhtonojbso rkbjso `krucojbh gbroprfguj ohvkstocbso gbh&btbu uhtuj `k`pkmbibro besfrpso- gostroeuso-`ktbefmos`k gbh kjsjrkso gbro sbtu btbu mkeoa febt ohvkstocbso gkhcbh tuiubhuhtuj `khkhtujbh jkb`bhbh gbh&btbu jabsobthyb(

[io Jf`pbtoeomotbs ! gbmb` Tkèubtbh Trfguj Gbrba/[io skrfmfco ohvotrf ybhc gombjujbh tkrabgbp gfhfr gbh pkhkro`b sb`pkm

gbrba uhtuj `khkhtujbh jklflfjbh skrfmfco gbrba btbu jf`pfhkh gbrbagfhfr gkhcbh lbmfh pkhkro`b(

[io Jfhnor`bso !gbmb` Tkèubtbh Trfguj Gbrba/[io tbèbabh- `khccuhbjbh `ktfgk bmtkrhbton btbu pkhbhgb !`brjkr /- ybhcgombjsbhbjbh pbgb sb`pkm ybhc ekrumbhc jbmo rkbjton pbgb sjrohohc utb`bpkhkhtubh jbgbr- uhtuj `khcfhnor`bsojbh btbu `khcksb`pohcjbh

jkekrbgbbh pkhbhgb vorbm !vorbm `brjkr / ybhc spksonoj(

[io Wkjbhbh Aogrfstbtos !gbmb` Tkèubtbh Cbs @kgosohbm/ Tkhcuiobh ybhc gombjujbh uhtuj bmbsbh jkb`bhbh skebcbo`bhbgopkrsybrbtjbh fmka pkrbturbh hbsofhbm btbu ohtkrhbsofhbm uhtuj `khibòhsomohgkr btbu tbhcjo gbpbt ekrtbabh tkrabgbp tkjbhbh tohcco gbro cbs gogbmb`hyb(

[hot !gbro Gbrba/^fmu`k gbrba btbu sbmba sbtu gbro jf`pfhkhhyb gbmb` subtu vfmu`k ybhcsksubo gbro bhtojfbcumbh ybhc gopkrfmka gbro pkhcbèombh gbrba tuhccbm gbro

7/23/2019 CPOB Edisi 2012


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CPOB Edisi 2012