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XIXXCP IESLZIL]K ]CEZFP XS@AKE

OILGIIZ XCPS@IDIL XCLMIZIZIL EI] @I]K] OCLBIJK

IEPSIA @I]K] @INK FPNILK]I]K ]CEZFP XS@AKE ( XCOJI )

XCPBIAILIL XCPS@IDIL XCLMIZIZIL EI] @I]K] OCLBIJK

IEPSIA @I]K] @C]CPZI OILGIIZL[I @INK XCOCPKLZID

JICPID JIL XS]IZ

Jksusul Facd 2

Ibksiltfsi Zrkwk`iwi

Lko G9=9088:

IESLZIL]K ZPIL]GCP ]9

GIESAZI] CEFLFOK

SLKWCP]KZI] LCNCPK ]C@CAI] OIPCZ

0890

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@I@ K

XCLJIDSASIL

I AIZIP @CAIEILN

Jiaio rilnei ococr`ikek !il oclklneiteil skstco cai"ilil !il

eklcrbi cocrkltidil siit klk !k #l!flcski sc!iln !kaieueil cru`idil skstco

i!i cocrkltidil edususl"i ultue skstco cl$ititil ieultisk i!i

frnilksisk scetfr u ake "iktu cocrkltid usit itiu cocrkltid !icrid%

&kstco cl$ititil ieultilsk klk oclbi!k silnit cltkln eircli ocruieil

iait ultue clnueuril' clbi`iril' itiu co`crkil ecistkil kl(froisk "iln

ieil oco`iltu oilibcr' kl)cstfr' ftfrktis ibie !il co`uit ecutusil aikl

ultue oco`uit iafeisk suo`cr !i"i ecutusil !k !iaio crusidiil'

frnilksisk' !il aco`ini cocrkltid% *cru`idil "iln !kaieueil i!iaid i!i

skstco cl$ititil "iln !kaieueil "iktu !irk skstco eis `isks oclubu ec

ieruia `isks' dia klk scsuik !clnil ioilid +l!iln,+l!iln Lfofr 9- Zidul

088=% .ideil !iaio +l!iln,ul!iln tcrsc`ut edususl"i isia =/ i"it 9

!ksc`uteil `idwi clnieuil !il clnueuril cl!iitil !il `cailbi

`cr`isks ieruia oclurut *isia =/ i"it 9 +l!iln,+l!iln Lfofr 9- Zidul

088= !kaiesilieil iakln aio`it akoi tidul !il ktu oclnks"iriteil

cocrktid !icrid su!id dirus ocaieueil cl$ititil aifril ecuilnil

!clnil oclnnulieil `isks ieruia scbie tidul 088 aiau% *i!i

creco`ilnil"i i!i tidul 088 tcr`kt ** Lfofr 0: Zidul 088 "iln

oclnitur `idwi octf!c cl$ititil"i i!iaid oclnnulieil misd tfwirjs

immruia itiu skstco cl$ititil eis oclubu ieruia !il scailbutl"i tidul 0898

buni !ktcr`kteil ** Lf -9 Zidul 0898' *crituril *cocrkltid klk oclcniseil

`idwi : tidul sctcaid ** klk tcr`kt scoui cltktis cocrkltidil wibk`

oclnnulieil skstco cl$ititil `cr`isks ieruia%

Zcracis !irk dia !kitis' oclnclik crituril "iln oclndiruseil

cru`idil ec ieruia `isks' dia "iln cltkln buni ultue !k $croitk i!iaid

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sc`crii `csir oil(iit cru`idil skstco cl$ititil !irk "iln iwial"i dil"i

eis `isks ecou!kil !kru`id oclbi!k ieruia `isks eircli oiskln oiskln

skstco ocoul"ik ecac`kdil !il eceurilnil "iln tcltul"i ieil `crclirud

tcrdi!i diska !irk cl$ititil scrti co`uitil aifril ecuilnil "iln

!kaieueil% *cru`idil itiu cr`ikeil tcltul"i dirus ocoul"ik oil(iit

"iln ac`kd !irk "iln sc`cauol"i !il oco`uit ac`kd c(cetk(' c(kskcl' ou!id

!il oco`iwi eci!i ecoibuil "iln ac`kd `ike ultue clnnuli skstco

tcrsc`ut% ircli bkei suitu cru`idil tik tk!ie oco`crkeil oil(iit "iln

ac`kd `ike !irk "iln sc`cauol"i oiei dia klk ieil oclbi!k ski ski !il tk!ie

i!i oil(iitl"i !il ecoulneklil oiaid ieil `cr!ioie `urue bkei suitu

ec`kbieil `iru ninia tcraiesili !clnil `ike scsuik diriil i!idia su!id

!ksusul !il !krcl$ilieil scbie aioi%

Jirk clbi`iril !k itis i!i oftk)isk !il iaisil eclii icr klk

!ktuaks "iktu ultue oclnctiduk iieid cru`idil skstco cl$ititil klk

ocokakek oil(iit `ink clnnuli "iktu frnilksisk scetfr u`ake edususl"i

co!i "iln !iaio dia klk sc`inik co`uit aifril ecuilnil scaikl ktuiieid !clnil i!il"i cru`idil klk buni oco`crkeil oil(iit "iln ac`kd

eci!i coieik aifril ecuilnil edususl"i kdie cestcrlia sccrtk iri

stiecdfa!cr' eircli i!i frnilksisk scetfr u`ake tcrutioi cocrkltid `ike

!icrid itiuul usit tcr!iit dia dia "iln tk!ie `ksi !kaieueil !clnil

cl$ititil skstco ieruia `isks klk !il dirus oclnnulieil eis `isks "iln

ecoulneklil dia klk ieil oclbi!k ecl!iai !iaio rfscs clcriil skstco

cl$ititil !k scetfr cocrkltidil%

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@I@ KK

XCO@IDI]IL

I Xclnc!"#l I$%l!#l&"

Ieultilsk i!iaid clnueuril' clbi`iril' itiu co`crkil ecistkil

oclnclik kl(froisk "iln ieil oco`iltu oilibcr' kl)cstfr' ftfrktis ibie

!il co`uit ecutusil aikl ultue oco`uit iafeisk suo`cr !i"i ecutusil

!k !iaio crusidiil' frnilksisk' !il aco`ini cocrkltid% Ieultilsk

`crtubuil ultue ocl"kieil suitu aifril ecuilnil "iln ieurit inir !iit

!koil(iiteil facd iri oilibcr' clnio`ka ec`kbieil' !il kdie

`creccltklnil aikll"i' sccrtk cocniln sidio' erc!ktur' itiu cokake%

*cl$ititil dirkil "iln tcrak`it !iaio rfscs klk !keclia !clnil kstkaid

co`ueuil%

. Xclnc!"#l #$%l!#l&" 'c'#&"& #$%#

Ieultilsk `cr`isks ieruia i!iaid suitu skstco cl$ititil itiu `isks ieultilsk

!k oili trilsiesk ceflfok !il crkstkwi aikll"i !kieuk' !k$itit' !il !ksibkeil

!iaio aifril ecuilnil i!i siit tcrbi!kl"i trilsiesk tcrsc`ut' clnieuil'

cl$ititil' !il cl"ibkil !kaieueil tili ococrditkeil wietu eis itiu

sctiri eis tcrsc`ut !ktcrkoi itiu !k`i"ireil% Jiaio ieultilsk `cr`isks ieruia'

wietu cl$ititil scsuik !clnil siit tcrbi!kl"i irus suo`cr !i"i' scdklnni

!iit ocl"c!kieil kl(froisk sc$iri ocl"caurud eircli scaurud irus suo`cr

!i"il"i !k$itit% *i!i ieultilsk `cr`isks ieruia klk ocoul"ik !ui kair

eflsc !isir "iktu clnieuil cl!iitil !il clnieuil `ki"i% flsc

clnieuil cl!iitil i!i ieruia `isks !kaieueil i!i siit crusidiil itiu

cltktis ocoul"ik die ultue ocaieueil clinkdil !irk diska sutu ecnkitil

usidi "iln !kaieueil !il !iaio eflsc ieruia `isks' eiil eis `clir `clir

!ktcrkoi oclbi!k suitu dia "iln euriln cltkln oiei !irk ktu i!i eflsc klk

ieil oul$ua cstkoisk kutiln tie tcrtinkd' sc`i` clndiskail su!id !kieuk

http://id.wikipedia.org/wiki/Pajakhttp://id.wikipedia.org/wiki/Perusahaanhttp://id.wikipedia.org/wiki/Perusahaanhttp://id.wikipedia.org/wiki/Organisasihttp://id.wikipedia.org/wiki/Organisasihttp://id.wikipedia.org/wiki/Perusahaanhttp://id.wikipedia.org/wiki/Organisasihttp://id.wikipedia.org/wiki/Pajak

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i!i dia eis `cauo !ktcrkoi% &c!ilneil ultue eflsc clnieuil `ki"i' i!i

eflsc ieruia `isks clnieuil `ki"i !kaieueil ectkei ecwibk`il oco`i"ir

su!id tcrbi!k% &cdklnni `ksi !kilnni ectkei ecwibk`il oco`i"ir ktuaid

sc`inik iwia ouai oul$ual"i `ki"i ocsekul `ki"i tcrsc`ut `cauo !k `i"ir%

.c`crii eculnnuail *cl$ititil Ieultilsk &c$iri I$$ruia .isks 2

9 3ctf!c i$ruia `isks !knulieil ultue clnueuril isct' ecwibk il !il

ceuktis !ili%

0 .c`il !kieuk siit tcrbi!k trilsiesk' scdklnni kl(froisk "iln !k`crkeil

ac`kd dil!ia !il tcrcr$i"i%

= *cl!iitil !kieuk siit tcrbi!k trilsiesk' scdklnni kl(froisk "iln

!k`crkeil ac`kd dil!ia !il tcrc$i"i wiaiuul eis `cauo !ktcrkoi%

: .il"ie !knulieil facd crusidil,crusidili `csir scsuik !clnil

ctcltuil &til!ir Ieultilsk cuilnil !koili oclndiruseil suitu

crusidiil ultue oclnnulieil `isks ieuria%

*kutiln "iln tk!ie tcrtinkd tk!ie ieil !kdius sc$iri ailnsuln tctik

ieil !kdktuln ec!iaio cstkoisk kutiln tie tcrtinkd%

/ &ctki clcrkoiil !il co`i"iril ieil !k$itit ec!iaio oiskln,oiskln

ieul scsuik !clnil trilsiesk "iln tcrbi!k%

- I!il"i clklneitil cl!iitil crusidiil eircli eis "iln `cauo

!ktcrkoi !iit !kieuk sc`inik cl!iitil%

7ifril ecuilnil !iit !kbi!keil sc`inik c!foil oilibcocl !iaio

oclcltueil ec`kbieil crusidiil ec!cil"i%

> I!il"i co`cltueil cl$il!ilnil ultue eis "iln tk!ie tcrtinkd'

scdklnni !iit oclnurilnk rkskef ecrunkil%

.c`crii ecacoidil*cl$ititil Ieultilsk &c$iri I$$ruia .isks

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9 3ctf!c ii$ruia `isks !knulieil ultue cl$ititil%

0 .ki"i "iln `cauo !k`i"ireil sc$iri eis' ieil !k$itit c(cetk( sc`inik

`ki"i scdklnni !iit oclnurilnk cl!iitil crusidiil%

= I!il"i rcskef cl!iitil "iln tie tcrtinkd scdklnni !iit oco`uit

oclnurilnk cl!iitil crusidiil%

: Jclnil i!il"i co`cltueil $i!ilnil ieil !iit oclnurilnk

cl!iitil crusidiil%

*crusidiil tk!ie ocoul"ik crekriil "iln tcit eiil eis "iln `cauo

!k`i"ireil facd kdie aikl !iit !ktcrkoi%

4 Xclnc!"#l #$%l!#l&" 'c'#&"& $#&

Ieultilsk `cr`isks eis i!iaid suitu skstco cl$ititil itiu `isks ieultilsk

!koili cl!iitil !kieuk ectkei eis !ktcrkoi sc!ilneil `c`il !kieuk i!i

siit eis !k`i"ireil' irtkl"i crusidiil ocl$itit `c`il !k!iaio trilsiesk

burlia cltr" ectkei eis !kecauireil itiu !k`i"ireil !il cl!iitil !k$itit

ectkei eis oisue itiu !ktcrkoi% *i!i ieultilsk `cr`isks eis klk buniocoul"ik !ui kair eflsc "iln ocl!isir sccrtk i!i ieultilsk `cr`isks

ieruia "iktu tcltiln clnieuil cl!iitil !il buni tcltiln clnieuil `ki"i

i!i ieultilsk `cr`isks eis klk clnieuil cl!iitil !kaieueil ectkei

crusidiil itiu cltktis oclcrkoi co`i"iril sc$iri eis i!i

trilsiesk;co`i"iril `iru !k$itit% &c!ilneil ultue clnieil `ki"i i!i

octf!c eis `isks i!iaid ectkei su!id !kaieueil"i co`i"iril' "iln irtkl"i

siit su!id !ktcrkoi co`i"iril oiei ieil !kieuk i!i siit ktu buni%

.c`crii eculnnuail *cl$ititil Ieultilsk &c$iri 4isd .isks

9 3ctf!c 4isd `isks !knulieil ultue cl$ititil clnieuil cl!iitil'

`cailbi !il co`ki"iil%

0 .c`il; ki"i `cauo !kieuk sioik i!il"i co`i"iril sc$iri eis

wiaiuul `c`il tcaid tcrbi!k' scdklnni tk!ie ocl"c`i`eil clnurilnil

!iaio clndktulnil cl!iitil%

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= *cl!iitil !kieuk i!i siit !ktcrkoil"i eis'scdklnni `clir,`clir

ocl$crokleil fsksk "iln sc`clil"i%

: *clcrkoiil eis `kisil"i !kieuk sc`inik cl!iitil%

7ifril cuilnil "iln !ksibkeil ococrakditeil fsksk ecuilnil "iln

i!i i!i siit aifril tcrsc`ut%

/ Zk!ie craul"i suitu crusidiil ultue oco`uit cl$i!ilnil ultue eis

"iln `cauo tcrtinkd%

.c`crii ecacoidil *cl$ititil Ieultilsk &c$iri 4isd .isks

9 3ctf!c 4isd `isks tk!ie ocl$crokleil csirl"i eis "iln tcrsc!ki%

0 Ieil !iit ocluruleil crdktulnil cl!iitil `ile' eircli i!il"i

clnieuil cl!iitil sioik !ktcrkoil"i uiln eis%

= I!il"i clndiusil kutiln sc$iri ailnsuln !il tk!ie oclnclia i!il"i

cstkoisk kutiln tie tcrtinkd%

: .kisil"i !kieik facd crusidiil "iln usidil"i rcaitk)c ec$ka sccrtk

tfef' wiruln' oiaa rctika !il rietce eiuo scskiaks sccrtk !fetcr'

c!iniln kl(froia' iltk kbit oiaid i!i "iln ieik $rc!kt $ir!,tik klnit

$rc!kt $ir! !keitcnfrkeil buni sc`inik $isd `isks%

&ctki clncauiril eis !kieuk sc`inik `c`il%

/ &uakt !iaio ocaieueil trilsiesk "iln tcrtul!i co`i"irill"i' eircli

cl$ititil !kieuk i!i siit eis oisue itiu ecauir%

- &uakt `ink oilibcocl ultue oclcltueil suitu ec kbieil ec!cill"i

eircli scaiau `critfeil eci!i eis%

J Xclc##l *" Kl*+lc&"#

&iit klk cocrkltid #l!flcski sc!iln ncl$ir ncl$irl"i ocaieueil

cr`ikeil !iaio rilnei cr`ikeil eklcrbi' trilsirilsk !il ieulti`kaktis !irk

cocrkltidil scetfr u`ake% &isiril utioil"i "iln sc!iln !iaio rfscs

i!iaid tcltiln titi ecafai skstco ecuilnil scetfr u`ake edususl"i

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cocrkltidil% *i!i tidul 088= !ktcr`kteil +l!iln,+l!iln Lfofr 9- Zidul

088=' &csuik !clnil ksk !irk isia =/ i"it 9 +l!iln,+l!iln Lfofr 9-

Zidul 088= tcrsc`ut !ksc`uteil `idwi clnieuil !il clnueuril

cl!iitil !il `cailbi !kaieueil !clnil skstco cl$ititil `cr`isks ieruia

!il !kaiesilieil iakln aio`it akoi tidul% *crituril *cocrkltid "iln

ocruieil siaid situ `inkil !irk stc `" stc oclubu ieruia `isks buni su!id

oclbi!k ecistkil !il su!id !k tcr`kteil lioul rktke tcltiln ecoiouil

!il cr!c`itil tcltiln c(cetk)ktis !irk clcriil +l!iln +l!iln klk !il

iieid ieil `crbiail oieskoia scsuik diriil% *i!i tidul 088' !kecauireil

*crituril *cocrkltid Lfofr 0: tidul 088 facd rcsk!cl &uskaf .io`iln

u!df"flf tcltiln &til!ir Ieultilsk *cocrkltidil "iln ocruieil

stil!ir ieultilsk cocrkltidil i!i oisi trilsksk !irk `isks eis oclubu

`isks ieruia clud% &til!ir Ieultilsk *cocrkltidil klk ouaik !k`craieueil

!iaio cl"usulil aifril crtilnnuln biwi`il !irk caiesiliil

I*.L;I*.J ultue Zidul Ilnniril 088% .cr!isireil *crituril

*cocrkltid tcrsc`ut' ieultilsk cocrkltidil oclnnulieil skstco misd

tfwirj immruiaitiu ieultilsk `isks eis oclubu ieultilsk `isks ieruia' "iln

irtkl"i i!iaid ieultilsk `isks ieruia !knulieil ultue clnieuil isct'

ecwibk il' !il ceuktis !iaio Lcri$i% sc!ilneil ieultilsk `isks eis

!knulieil ultue clnieuil cl!iitil' `cailbi' !il co`ki"iil !iaio

7ifril 5ciaksisk Ilnniril% 1ia klk !kaieueil eircli ocoiln !iaio

clcriil s"stco klk !kieuk itiu tk!ie tcr!iit ecl!iai ecl!iai "iln oiskd

dirus !k ru`id itiu !kcr`ikek !iaio ui"i ultue oclsuescseil rfnrio

rc(froisk ecuilnil !k #l!flcski% cl!iai ecl!iai itiu tiltilnil "iln

ecoulneklil ieil !kdi!ik iltiri aikl

9 foktocl !irk koklil

iln !koiesu!eil efoktocl koklil !ksklk i!iaid i!il"i !ueulnil

"iln euit !irk koklil !cok ec`crdiskail !irk suitu cru`idil%

*cokokl dirusaid ocokakek ecklnklil ultue cru`idil !il sulnnud

sulnnud ultue caiesiliil oiei ii "iln oclbi!k diriil ieil

tcr$iik% Ieil tctik bkei !irk suitu klstilsk cokokll"i euriln

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ocl!ueuln itiu euriln ocokakek efoktocl tcltul"i ieil oclbi!k

ecl!iai tcrscl!krk !iaio ui"i clcriil skstco "iln `iru klk%

0 Zcrsc!kil"i &J3 "iln efoctcl

*i!i skstco ieruia klk silnit cltkln sceiak ococrditkeil ecoiouil

&J3 "iln liltk ieil ocaieueil !il ocaiesilieil skstco klk eircli

&J3 klk "iln ieil oclbi!k fcritfr caiesili eircli suitu 7ifril

ecuilnil !kwibk`eil !ksusul sc$iri tcrtk` !il !ksioikeil oiskln,

oiskln facd cocrkltid usit !il !icrid eci!i .* = tkni `uail

sctcaid tidul ilnniril `criedkr% &cailbutl"i' scaio`itl"i / clio

`uail sctcaid tidul ilnniril `criedkr% *cl"kiil !il cl"usulil

aifril ecuilnil tcrsc`ut ococraueil &J3 "iln oclnuisik ieultilsk

cocrkltidil% +ltue ktu' cocrkltid usit !il !icrid crau sc$iri scrkus

ocl"usul crcl$iliil &J3 !k `k!iln ieultilsk cocrkltidil%

= 5cskstclsk tcrdi!i cru`idil

iln ectkni klk "iln oulnekl ococraueil crditkil scrkus' eircli

sc`inik ai"iel"i ultue sctki cru`idil' tcrei!iln iri cniwik

itiuul kdie kltcrlia klk su!id tcr`kisi !clnil skstco "iln aioi !il

clnnil ultue oclnkeutk cru`idil% +ltue ktu' crau !ksusul `cr`inik

ec`kbieil !il !kaieueil `cr`inik sfskiaksisk scdklnni clcriil

ieultilsk cocrkltidil `cr`isks ieruia !iit `crbiail !clnil `ike%!il

!iit !kkeutk facd iri cniwik itiu kdie kdie kltcrlia klk%

?iaiuul tcr!iit ecl!iai ecl!iai sccrtk !kitis' ieil tctik ioilit ul!iln,

ul!iln lfofr 9- tidul 088= tcltiln ecuilnil lcniri skstco ieultilsk klk

dirus tcti !kbiaileil oiei !irk ktu cocrkltid ac`kd ocokakd ultue

ocaieueil cru`idil `isks ieultilsk sc$iri `crtidi sc`inikoili "iln siit

klk !knulieil' "iktu `isks eis oclubu ieruia% Jclnil `isks ieultilsk "iln

`craieu siit klk cl!iitil !il `cailbi oiskd !k$itit !clnil oclnnulieil

`isks eis sc!ilneil ieul,ieul lcri$i `craieu ieruia `isks% *creco`ilnil

tcriedkr i!iaid tcr`ktl"i ** Lf -9 tidul 0898 "iln oclnkstrueskeil bkei

ouaik tidul 0890 !il tcrdktuln ieil !k c(cetk(eil itiu !kwibk`eil i!i tidul

089:' scoui cocrkltidil `ike usit itiuul !icrid dirus oclnnulieil

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skstco `isks ieruia eircli bkei ocakdit ecac`kdil !il eceurilnil "iln su!id

!kbi`ireil !kitis clcriil ieultilsk `cr`isks ieruia tcrakdit ieil oco`crk

oil(iit "iln ac`kd `csir `ink cocrkltid' ois"irieit sc`inik clnnuli

aifril ecuilnil' oiuul `ink clnco`ilnil rf(csk ieultilsk

!k`il!klneil !clnil ieultilsk `cr`isks eis% 3il(iit `ink cocrkltid' iltiri

aikl ultue oco`crkeil kl(froisk "iln ac kd trilsiril oclnclik `ki"i

cocrkltid !il oclklneiteil euiaktis clnio`kail ecutusil !k !iaio

cocrkltid !clnil oclnnulieil kl(froisk "iln !kcrauis' tk!ie scec!ir

kl(froisk "iln `cr`isks eis% 3il(iit `ink ois"irieit clnnuli aifril

ecuilnil' iltiri aikl ii`kai aifril ecuilnil !ksibkeil !clnil `isks ieruia

ocoulnekleil clnnuli aifril ultue oclkaik ieulti`kaktis clncafaiil

scaurud suo`cr !i"i facd suitu cltktis' oclkaik eklcrbi' fsksk ecuilnil !il

irus eis !irk suitu cltktis scrti clnio`kail ecutusil oclnclik

cl"c!kiil suo`cr !i"i bkei ocaieueil `kslks !clnil suitu cltktis

cocrkltid% Jclnil caifril `cr`isks ieruia' clnnuli !iit

oclnk!cltk(keisk fsksk ecuilnil cocrkltid !il cru`idill"i' `inikoili

cocrkltid ocl!ilik ecnkitill"i scsuik !clnil ecoiouil cl!iliill"i

scdklnni !iit !kueur eiisktis cocrkltid "iln sc`clirl"i% Ieultilsk

cocrkltid `cr`isks ieruia buni ocoulnekleil cocrkltid ultue

oclnk!cltk(keisk ecscoitil !iaio oclnnulieil suo`cr !i"i oisi !cil

!il ocwubu!eil clncafaiil "iln `ike itis suo`cr !i"i tcrsc`ut%

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@I@ KKK

EC]KOXSAIL

&kstco ieultilsk ieruia i!iaid skstco ieultilsk "iln !kioiliteil !iaio ++

Lf 9= tidul 088= !il !kcreuit !clni ** Lf -9 tidul 0898% &kstco klk

!kbiaileil !clnil rfscs "iln tk!ie ou!id !il tcr!iit ecl!iai ecl!iai

scaioi crbiailil"i% 1iriil !kaieueil"i cru`idil klk i!iaid !clnil

tubuil ococr`ikek skstco cl$ititil ecuilnil !k cocrkltidil #l!flcski

ieil tctik !clnil s"irit !k!ueuln facd efoktocl koklil' tcrsc!kil"i

&J3 "iln dil!ia !il i!il"i ecklnklil ultue ocaieueil cru`idil "iln

liltkl"i dia klk !kdirieil ieil !iit `croil(iit `ink cocrkltid "iktu

sc`inik trilsirilsk ilnniril !il ultue clklneitil euiaktis !iaio

clnio`kail ecutusil' `croil(iit `ink ois"irieit "iktu sc`inik `idil

clkaikil ultue ieulti`kaktis clncafaiil scaurud suo`cr !i"i facd suitu

cltktis' oclkaik eklcrbi !il fsksk ecuilnil scrti irus eis !irk suitu cltktis

!il `croil(iit ultue clnco`ilnil rf(csk ieultilsk sui"i ac`kd `inus

aink%

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@I@ KW

JIGZIP XS]ZIEI

+l!iln +l!iln Lfofr 9- Zidul 088= tcltiln cuilnil Lcniri%

+l!iln +l!iln Lfofr 9 Zidul 088: tcltiln *cr`cl!idiriil Lcniri%

+l!iln +l!iln Lfofr 9 Zidul 088: tcltiln *cocrkesiil Zilnnuln

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*crituril *cocrkltid Lfofr 0: Zidul 088 tcltiln &til!ir Ieultilsk

*cocrkltidil%

*crituril *cocrkltid Lfofr -9 Zidul 0898 tcltiln &til!ir Ieultilsk

*cocrkltidil%