8/8/2019 PSAK02ArusKas

1/24

VZAM Ko+8 Cavoxak Axuz Maz

1 og 80

Vexktapaak Zpak`ax Amukpakzd Meuaklak "VZAM$ Ko+ 8CAVOXAK AXUZ MAZ

Vexktapaak Zpak`ax Amukpakzd Meuaklak "VZAM$ Ko+ 8 pekpakl Cavo xak

Axuz Maz `dzepuiud `acan Xavap Mondpe Vxdkzdv Amukpakzd Dk`okezda va`a

pakllac 80 Aluzpuz 1440 `ak pecab `dzabmak oceb Vekluxuz Vuzap DmapakAmukpak D k`okezda va`a pakllac < Zevpenhex 1440+

Vexktapaak dkd pd`am | aidh `dpexavmak ukpum ukzux takl pd`am napexdac" d n n a p e x da c d p e n z $

Iamaxpa# < Zevpenhex 1440

Vekluxuz Vuzap

Dmapak Amukpak Dk`okezda

Mondpe V xdkzdv Amukpakzd Dk`okezda Bakz Maxpdmaba`d Mepua

Iuzug Bacdn Zemxepaxdz

Bedk L+ Zuxiaapna`ia Akllopa

Mapiev M+ Ah`oecma`dx Akllopa

\abiu`d Vxamaxza Akllopa

Iak Boeza`a Akllopa

N+ Azba`d Akllopa

Ndxya Nojbpax Akllopa

DV L+ Axt Zupa Akllopa

Zoho Zdpoxuz Akllopa Pdnopt Naxkak`uz Akllopa

Ndxa| apd Zoe`ioko Akllopa

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VZAM Ko+8 Cavoxak Axuz Maz

8 og 80

@AGPAX DZD

VEK@ABUCUAK

Puiuak

Xuakl CdklmuvMelukaak Dkgoxnazd Axuz Maz

@egdkdzd

Maz `ak Zepaxa Maz

VEKIECAZAK

Vektaidak Cavoxak Axuz Maz

Ampdwdpaz Ovexazd

Ampdwdpaz Dkwezpazd

Ampdwdpaz Vek`akaak

Vecavoxak A xuz Maz `axd Ampdwdpaz Ovexazd

Vecavoxak Axuz Maz `axd Ampdwdpaz Dkwezpazd `ak Vek`akaak

Vecavoxak A xuz Maz apaz `azax Axuz Maz Hexzdb

Axuz Maz `acan Napa Uakl AzdklVoz Cuax Hdaza

Hukla `ak @dwd`ek

Vaiam V eklbazdcak

Dkwezpazd va`a Akam V exuzabaak# Vexuzabaak Azozdazd `ak Io d k p

Wek pu xe

Vexocebak `ak Vecevazak "@d zvoza c $ Akam Vexuzabaak `ak Ukdp Hdzkdz

Cadkkta

Pxakzamzd Humak Maz

Monvokek Maz `ak Zepaxa Maz

Vekluklmavak Cadk

VEXKT APAAK ZPAK@AX AMUKPAKZD MEUAKLAK KONOX 8

CAVOXAK AXUZ MAZ

Naza PxakzdzdPakllac Hexcamu

CANVDXAK

1+ Cavoxak Axuz Maz ukpum Vexuzabaak humak Cenhala Meuaklak

8+ Cavoxak Axuz Maz ukpum Cenhala Meuaklak

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3/24

VZAM Ko+8 Cavoxak Axuz Maz

: og 80

VEK@ABUCUAK

Puiuak

Dkgoxnazd pekpakl axuz maz zuapu vexuzabaak hexluka hald vaxa venamad cavoxak

meuaklak zehalad `azax ukpum nekdcad menanvuak vexuzabaak `acan neklbazdcmak

maz `ak zepaxa maz `ak nekdcad mehupubak vexuzabaak ukpum nekllukamak axuz maz

pexzehup+ @acan vxozez veklanhdcak mevupuzak emokond# vaxa venamad vexcu

necamumak ewacuazd pexba`av menanvuak vexuzabaak `acan neklbazdcmak maz `akzepaxa maz zexpa mevazpdak vexocebakkta +

Puiuak Vexktapaak dkd a`acab nenhexd dkgoxnazd bdzpoxdz neklekad vexuhabak maz

`ak zepaxa maz `axd zuapu vexuzabaak necacud cavoxak axuz maz takl

neklmcazdgdmazdmak axuz maz hex`azaxmak ampdwdpaz ovexazd# dkwezpazd nauvukvek`akaak "gdkakjdkl$ zecana zuapu vexdo`e amukpakzd+

Xuakl Cdklmuv

61 Vexuzabaak baxuz nektuzuk cavoxak axuz maz zezuad `eklak vexztaxapak `acan

Vexktapaak dkd `ak baxuz nektaidmak cavoxak pexzehup zehalad haldak takl pam

pexvdzabmak " dkpelxac$ `axd cavoxak meuaklak ukpum zepdav vexdo`e vektaidak cavoxak

meuaklak +

68 Vaxa venamad cavoxak dkldk neklepabud haladnaka vexuzabaak neklbazdcmak

`ak nekllukamak maz `ak zepaxa maz+ Bac pexzehup hexzdgap unun `ak pd`am

pexlakpukl va`a ampdwdpaz vexuzabaak zexpa avamab maz `avap `dvak`akl zehalad

vxo`um vexuzabaak# zevexpd takl hexcamu `d cenhala meuaklak+ Va`a `azaxkta

vexuzabaak nenexcumak maz `eklak acazak takl zana nezmdvuk pex`avap

vexhe`aak `acan ampdwdpaz veklbazdc vek`avapak upana "xewekue.vxo`ujdklajpdwdpdez$+ Vexuzabaak nenhupubmak maz ukpum necamzakamak uzaba# ukpum

necukazd me|aidhak# `ak ukpum nenhaldmak `dwd`ek meva`a vaxa dkwezpox+Vexktapaak dkd ne|aidhmak zenua vexuzabaak nektaidmak cavoxak axuz maz+

Melukaak Dkgoxnazd Axuz Maz

6: Idma `dlukamak `acan madpakkta `eklak cavoxak meuaklak takl cadk# cavoxak

axuz maz `avap nenhexdmak dkgoxnazd takl nenuklmdkmak vaxa venamad ukpum

neklewacuazd vexuhabak `acan ampdwa hexzdb vexuzabaak# zpxumpux meuaklak

"pexnazum cdmud`dpaz `ak zocwahdcdpaz$ `ak menanvuak ukpum nenveklaxubd iuncabzexpa |ampu axuz maz `acan xaklma a`avpazd `eklak vexuhabak mea`aak `ak

vecuakl+ Dkgoxnazd axuz maz hexluka ukpum nekdcad menanvuak vexuzabaak `acan

neklbazdcmak maz `ak zepaxa maz `ak nenuklmdkmak vaxa venamad

neklenhaklmak no`ec ukpum nekdcad `ak nenhak`dklmak kdcad zemaxakl `axd axuz

maz naza `evak "gupuxe jazb gco|z$ `axd hexhalad vexuzabaak+ Dkgoxnazd pexzehup

iula nekdklmapmak `ata hak`dkl vecavoxak mdkexia ovexazd hexhalad vexuzabaak

maxeka `avap nekda`amak veklaxub vekllukaak vexcamuak amukpakzd takl hexhe`apexba`av pxakzamzd `ak vexdzpd|a takl zana+

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VZAM Ko+8 Cavoxak Axuz Maz

0 og 80

60 Dkgoxnazd axuz maz bdzpoxdz zexdkl `dlukamak zehalad dk`dmapox `axd iuncab#

|ampu# `ak mevazpdak axuz maz naza `evak+ @d zanvdkl dpu dkgoxnazd axuz maz iula

hexluka ukpum nekecdpd mejexnapak `axd pamzdxak axuz maz naza `evak takl pecab

`dhuap zehecunkta `ak `acan nekekpumak buhuklak akpaxa vxogdpahdcdpaz `ak axuzmaz hexzdb zexpa `anvam vexuhabak baxla+

@egdkdzd

65 Hehexava dzpdcab takl `dvexlukamak `acan Vexktapaak.dkd nazdkl.nazdkl

`d`egdkdzdmak zehalad hexdmup9

Maz pex`dxd `axd zac`o maz "jazb ok bak`$ `ak xemekdkl ldxo+

Zepaxa maz "jazb equdwacekp$ a`acab dkwezpazd takl zdgapkta zaklap cdmud`# hexiaklma

vek`em `ak takl `eklak jevap `avap `dia`dmak maz `acan iuncab pexpekpu pakvaneklba`avd xdzdmo vexuhabak kdcad takl zdlkdgdmak

Axuz maz a`acab axuz nazum `ak axuz mecuax maz apau zepaxa maz+

Ampdwdpaz ovexazd a`acab ampdwdpaz veklbazdc upana vek`avapak vexuzabaak "vxdkjdvac

xewekue.vxo`ujdkl ajpdwdpdez$ `ak ampdwdpaz cadk takl humak nexuvamak ampdwdpazdkwezpazd `ak ampdwdpaz vek`akaak+

Ampdwdpaz dkwezpazd a`acab vexocebak `ak vecevazak ampdwa iaklma vakiakl zexpadkwezpazd cadk takl pd`am pexnazum zepaxa maz+

Ampdwdpaz vek`akaak "gdkakjdkl$ a`acab ampdwdpaz takl neklamdhapmak vexuhabak`acan iuncab zexpa monvozdzd no`ac `ak vdkianak vexuzabaak +

Maz `ak Zepaxa Maz

67 Zepaxa maz `dndcdmd ukpum nenekubd mondpnek maz iaklma vek`em# humak ukpum

dkwezpazd apau puiuak cadk+ Ukpum nenekubd vexztaxapak zepaxa maz# dkwezpazd baxuz

zelexa `avap `duhab nekia`d maz `acan iuncab takl pecab `dmepabud pakva

neklba`avd xdzdmo vexuhabak kdcad takl zdlkdgdmak+ Maxekakta# zuapu dkwezpazd haxu

`avap nenekubd ztaxap zehalad zepaxa maz bakta idma zelexa amak iapub penvo

`acan |ampu pdla hucak apau muxakl `axd pakllac vexocebakkta+ Dkwezpazd `acan

hekpum zaban pd`am pexnazum zepaxa maz# mejuacd zuhzpakzd dkwezpazd zaban pexzehup

a`acab zepaxa maz+ Zehalad jokpob# zaban vxegexek takl `dhecd `ak amak zelexaiapub penvo zexpa pakllac vekehuzak "xe`envpdok `ape$ pecab `dpekpumak+

6< Vdkianak hakm va`a ununkta pexnazum ampdwdpaz vek`akaak + Kanuk `endmdak#

jexumak "hakm owex`xagp$ nexuvamak haldak takl pam pexvdzabmak `axd veklecocaak

maz vexuzabaak+ @acan mea`aak pexzehup# jexumak pexnazum monvokek maz `ak

zepaxa maz+ Maxampexdzpdm `axd veklapuxak vexhakmak pexzehup pdnhuckta gcumpuazdzac`o hakm `axd vozdpdg me owex`xagp+

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VZAM Ko+8 Cavoxak Axuz Maz

5 og 80

62 Axuz maz pd`am nekjamuvd nupazd `d akpaxa voz.voz takl pexnazum `acan maz

apau zepaxa maz# maxeka monvokek pexzehup cehdb nexuvamak haldak `axd

veklecocaak maz vexuzabaak `ak humak zehalad haldak `axd ampdwdpaz ovexazd#

dkwezpazd `ak vek`akaak +

VEKIECAZAK

Vektaidak Cavoxak Axuz Maz

64 Cavoxak axuz maz baxuz necavoxmak axuz maz zecana vexdo`e pexpekpu `ak`dmcazdgdmazd nekuxup ampdwdpaz ovexazd# dkwezpazd `ak vek`akaak+

16 Vexuzabaak nektaidmak axuz maz `axd ampdwdpaz ovexazd# dkwezpazd `ak vek`akaak

`eklak jaxa takl vacdkl zezuad `eklak hdzkdz vexuzabaak pexzehup+ Mcazdgdmazd

nekuxup ampdwdpaz nenhexdmak dkgoxnazd takl nenuklmdkmak vaxa veklluka

cavoxak ukpum nekdcad veklaxub ampdwdpaz pexzehup pexba`av vozdzd meuaklak

vexuzabaak zexpa pexba`av iuncab maz `ak zepaxa maz+ Dkgoxnazd pexzehup `avap iula`dlukamak ukpum neklewacuazd buhuklak `d akpaxa mepdla ampdwdpaz pexzehup+

11 Zuapu pxakzamzd pexpekpu `avap necdvupd axuz maz takl `dmcazdgdmazd me `acan cehdb

`axd zapu ampdwdpaz+ Zehalad jokpob# idma vecukazak vdkianak hakm necdvupd vomom

vdkianak `ak hukla# nama hukla nexuvamak ukzux takl `avap `dmcazdgdmazdmak

zehalad ampdwdpaz ovexazd `ak vomom vdkianak nexuvamak ukzux takl `dmcazdgdmazdmakzehalad ampdwdpaz vek`akaak+

A m p d w d p a z o v e x a z d

18 Iuncab axuz maz takl hexazac `axd ampdwdpaz ovexazd nexuvamak dk`dmapox takl

nekekpumak avamab `axd ovexazdkta vexuzabaak `avap neklbazdcmak axuz maz takl

jumuv ukpum necukazd vdkianak# nenecdbaxa menanvuak ovexazd vexuzabaak#

nenhatax `dwd`ek `ak necamumak dkwezpazd haxu pakva neklak`acmak va`a zunhex

vek`akaak `axd cuax+ Dkgoxnazd neklekad ukzux pexpekpu axuz maz bdzpoxdz hexzana

`eklak dkgoxnazd cadk# hexluka `acan nenvxe`dmzd axuz maz ovexazd naza `evak+

1: Axuz maz `axd ampdwdpaz ovexazd pexupana `dvexoceb `axd ampdwdpaz veklbazdc upana

vek`avapak vexuzabaak+ Oceb maxeka dpu# axuz maz pexzehup va`a ununkta hexazac

`axd pxakzamzd `ak vexdzpd|a cadk takl nenveklaxubd vekepavak caha apau xuldhexzdb+ Hehexava jokpob axuz maz `axd ampdwdpaz ovexazd a`acab9

. vekexdnaak maz `axd vekiuacak haxakl `ak iaza=

. vekexdnaak maz `axd xotacpd# geez# mondzd `ak vek`avapak cadk=

. venhataxak maz meva`a venazom haxakl `ak iaza=

. venhataxak maz meva`a maxta|ak=

. vekexdnaak `ak venhataxak maz oceb vexuzabaak azuxakzd zebuhuklak`eklak vxend# mcadn# akudpaz `ak nakgaap azuxakzd cadkkta=

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6/24

VZAM Ko+8 Cavoxak Axuz Maz

7 og 80

. venhataxak maz apau vekexdnaak menhacd "xezpdpuzd$ vaiam veklbazdcak mejuacd idma `avap `dd`ekpdgdmazdmak zejaxa mbuzuz zehalad haldak `axd ampdwdpaz

vek`akaak `ak dkwezpazd=

. vekexdnaak `ak venhataxak maz `axd mokpxam takl `da`amak ukpum puiuakpxakzamzd uzaba `ak vex`alaklak+

Hehexava pxakzamzd# zevexpd vekiuacak vexacapak vahxdm# `avap nekdnhucmak

meukpuklak apau mexuldak takl `dnazummak `acan vexbdpuklak caha apau xuld

hexzdb+ Axuz maz takl nektaklmup pxakzamzd zenajan dpu nexuvamak axuz maz `axdampdwdpaz dkwezpazd+

10 Vexuzabaak zemuxdpaz `avap nendcdmd zemuxdpaz ukpum `dvex`alaklmak zebdklla

zana `eklak vexze`daak takl `dhecd ukpum `diuac menhacd+ Maxekakta# axuz maz takl

hexazac `axd venhecdak `ak vekiuacak `acan pxakzamzd apau vex`alaklak zemuxdpaz

pexzehup `dmcazdgdmazdmak zehalad ampdwdpaz ovexazd+ Zana backta `eklak venhexdak

mxe`dp oceb cenhala meuaklak iula baxuz `dmcazdgdmazdmak zehalad ampdwdpaz ovexazd#

maxeka hexmadpak `eklak ampdwdpaz veklbazdc upana vek`avapak cenhala meuaklakpexzehup+

vekexdnaak `ak venhataxak maz `axd mokpxam takl `da`amak ukpum puiuak pxakzamzduzaba `ak vex`alaklak+

A m p d w d p a z D k w e z p a zd

15 Vekluklmavak pexvdzab axuz maz takl hexazac `axd ampdwdpaz dkwezpazd vexcu

`dcamumak zehah axuz maz pexzehup nekjexndkmak vekexdnaak `ak veklecuaxak maz

zebuhuklak `eklak zunhex `ata takl hexpuiuak ukpum neklbazdcmak vek`avapak

`ak axuz maz naza `evak+ Hehexava jokpob axuz maz takl hexazac `axd ampdwdpazdkwezpazd a`acab9

. venhataxak maz ukpum nenhecd ampdwa pepav# ampdwa pam hex|uiu`# `ak ampdwa iaklma vakiakl cadk# pexnazum hdata veklenhaklak takl `dmavdpacdzazd `ak

ampdwa pepav takl `dhakluk zek`dxd=

. vekexdnaak maz `axd vekiuacak pakab# haklukak `ak vexacapak# ampdwa pamhex|uiu` `ak ampdwa iaklma vakiakl cadk=

. vexocebak zaban apau dkzpxunek meuaklak vexuzabaak cadk=

. uakl numa `ak vdkianak takl `dhexdmak meva`a vdbam cadk zexpa vecukazakkta"mejuacd takl `dcamumak oceb cenhala meuaklak$=

. venhataxak maz zebuhuklak `eklak gupuxez jokpxajpz# gox|ax` jokpxajpz#

ovpdok jokpxajpz `ak z|av jokpxajpz mejuacd avahdca mokpxam pexzehup `dcamumakukpum puiuak vex`alaklak "`eacdkl ox pxa`dkl$# apau avahdca venhataxak

pexzehup `dmcazdgdmazdmak zehalad ampdwdpaz vek`akaak=

Idma zuapu mokpxam `dnamzu`mak ukpum nekaklmac "be`le$ zuapu vozdzd takl `avap

`dd`ekpdgdmazd# nama axuz maz `axd mokpxam pexzehup `dmcazdgdmazdmak `eklak jaxa taklzana zevexpd axuz maz `axd vozdzd takl `dpaklmackta+

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VZAM Ko+8 Cavoxak Axuz Maz

< og 80

A m p d w d p a z V e k ` a k a ak

17 Vekluklmavak pexvdzab axuz maz takl pdnhuc `axd ampdwdpaz vek`akaak vexcu

`dcamumak zehah hexluka ukpum nenvxe`dmzd mcadn pexba`av axuz maz naza `evak

oceb vaxa venazom no`ac vexuzabaak+ Hehexava jokpob axuz maz takl hexazac `axdampdwdpaz vek`akaak a`acab9

. vekexdnaak maz `axd endzd zaban apau dkzpxunek no`ac cadkkta

. venhataxak maz meva`a vaxa venelakl zaban ukpum nekaxdm apau nekehuzzaban vexuzabaak

. vekexdnaak maz `axd endzd ohcdlazd# vdkianak# |ezec# bdvopdm `ak vdkianakcadkkta

. vecukazak vdkianak

. venhataxak maz oceb vekte|a luka uzaba "cezzee$ ukpum nekluxakld zac`ome|aidhak takl hexmadpak `eklak ze|a luka uzaba venhdataak "gdkakje

ceaze$+

Vecavoxak A xuz Maz `axd Ampdwdpaz Ovexazd

1< Vexuzabaak baxuz necavoxmak axuz maz `axd ampdwdpaz ovexazd `eklak

nekllukamak zacab zapu `axd nepo`e hexdmup dkd9

a+ nepo`e caklzukl9 `eklak nepo`e dkd meconvom upana `axd vekexdnaak mazhxupo `ak veklecuaxak maz hxupo `duklmavmak= apau

h+ nepo`e pd`am caklzukl9 `eklak nepo`e dkd caha apau xuld hexzdb `dzezuadmak`eklak nekloxemzd veklaxub `axd pxakzamzd humak maz# vekakllubak

"`egexxac$ apau amxuac `axd vekexdnaak apau venhataxak maz ukpum ovexazd

`dnaza cacu `ak naza `evak# `ak ukzux veklbazdcak apau hehak takl

hexmadpak `eklak axuz maz dkwezpazd apau vek`akaak +

12 Vexuzabaak `dakiuxmak ukpum necavoxmak axuz maz `axd ampdwdpaz ovexazd `eklak

nekllukamak nepo`e caklzukl+ Nepo`e dkd neklbazdcmak dkgoxnazd takl hexluka

`acan neklezpdnazd axuz maz naza `evak takl pd`am `avap `dbazdcmak `eklak

nepo`e pd`am caklzukl+ @eklak nepo`e caklzukl# dkgoxnazd neklekad meconvomupana vekexdnaak maz hxupo `ak veklecuaxak maz hxupo `avap `dvexoceb hadm9

a+ `axd japapak amukpakzd vexuzabaak= apauh+ `eklak nektezuadmak vekiuacak# hehak vomom vekiuacak `ak voz.voz cadk

`acan cavoxak caha xuld ukpum9

o vexuhabak vexze`daak# vdupakl uzaba# `ak bupakl uzaba zecanavexdo`e hexiacak=

o voz humak maz cadkkta= `ako voz cadk takl hexmadpak `eklak axuz maz dkwezpazd `ak vek`akaak+

14 @acan nepo`e pd`am caklzukl# axuz maz hexzdb `axd ampdwdpaz ovexazd `dpekpumak

`eklak nektezuadmak caha apau xuld hexzdb `axd veklaxub9

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VZAM Ko+8 Cavoxak Axuz Maz

2 og 80

a+ vexuhabak vexze`daak `ak vdupakl uzaba zexpa bupakl uzaba zecana vexdo`ehexiacak=

h+ voz humak maz zevexpd vektuzupak# vektdzdbak# vaiam `dpakllubmak#meukpuklak `ak mexuldak wacupa azdkl takl hecun `dxeacdzazd# caha

vexuzabaak azozdazd takl hecun `dhaldmak `ak bam ndkoxdpaz `acan caha/xuld

mokzocd`azd= `ak

j+ zenua voz cadk takl hexmadpak `eklak axuz maz dkwezpazd apau vek`akaak+Zehalad acpexkapdg# hex`azaxmak axuz maz hexzdb `axd ampdwdpaz ovexazd `avap

`dcavoxmak "pd`am caklzukl$ `eklak nektaidmak vek`avapak `ak hehak takl

`duklmavmak `acan cavoxak caha xuld zexpa vexuhabak `acan vexze`daak# vdupakluzaba `ak bupakl uzaba zecana vexdo`e+

Vecavo xak Axuz Maz `axd Ampdwdpaz Dkwezpazd `ak Vek`akaak

86 Vexuzabaak baxuz necavoxmak zejaxa pexvdzab meconvom upana vekexdnaak maz

hxupo `ak veklecuaxak maz hxupo takl hexazac `axd ampdwdpaz dkwezpazd `akvek`akaak# mejuacd zehaladnaka `diecazmak va`a vaxalxag 81 `ak 8: axuz maz`dcavoxmak apaz `azax axuz maz hexzdb+

Vecavoxak Axuz Maz apaz @azax Axuz Maz Hexzdb

81 Axuz maz takl hexazac `axd ampdwdpaz ovexazd# dkwezpazd `ak vek`akaak hexdmup dkd

`avap `dzaidmak nekuxup axuz maz hexzdb9

a+ vekexdnaak `ak veklecuaxak maz ukpum mevekpdklak vaxa vecakllak avahdcaaxuz maz pexzehup cehdb nekjexndkmak ampdwdpaz vecakllak `axdva`a ampdwdpazvexuzabaak= `ak

h+ vekexdnaak `ak veklecuaxak maz ukpum voz.voz `eklak vexvupaxak jevap#`eklak wocune pxakzamzd takl hezax# `ak `eklak iaklma |ampu zdklmap

"napuxdpt zboxp$+

88 Hehexava jokpob vekexdnaak `ak venhataxak maz zehaladnaka `diecazmak va`a

vaxalxag 81 "a$ a`acab9

. vekexdnaak `ak venhataxak xemekdkl ldxo=

. `aka vecakllak takl `dmecoca oceb vexuzabaak dkwezpazd= `ak

. ze|a takl `dpaldb oceb veklecoca `ak zecakiupkta `dzepox meva`a vendcdmvxovexpd+

Hehexava jokpob vekexdnaak `ak veklecuaxak maz zehaladnaka `diecazmak va`a

vaxalxag 81 "h$ a`acab venhataxak `ak vekexdnaak ukpum9

. pxakzamzd maxpu mxe`dp vaxa kazahab=

. venhecdak `ak vekiuacak zuxap.zuxap hexbaxla= `ak

8/8/2019 PSAK02ArusKas

9/24

VZAM Ko+8 Cavoxak Axuz Maz

4 og 80

. vdkianak iaklma vek`em cadk `eklak iaklma |ampu : "pdla$ hucak apau muxakl+

8: Axuz maz takl hexazac `axd ampdwdpaz zuapu cenhala meuaklak hexdmup dkd `avap

`dcavoxmak `eklak `azax axuz maz hexzdb9

. vekexdnaak `ak venhataxak maz zebuhuklak `eklak `evozdpo hexiaklma|ampu pepav=

. vekenvapak `ak vekaxdmak `evozdp va`a cenhala meuaklak cadkkta= `ak

. venhexdak `ak vecukazak mxe`dp+

Axuz Maz `acan Napa Uakl Azdkl

80 Axuz maz takl hexazac `axd pxakzamzd `acan wacupa azdkl baxuz `dhumumak `acan

napa uakl takl `dlukamak `acan vecavoxak meuaklak `eklak nekiahaxmak iuncab

napa uakl azdkl pexzehup nekuxup muxz va`a pakllac pxakzamzd axuz maz+

85 Axuz maz akam vexuzabaak `d cuax kelexd `diahaxmak hex`azaxmak muxz pxakzamzd

va`a pakllac axuz maz+

87 Axuz maz `acan napa uakl azdkl `dcavoxmak zezuad `eklak Vexktapaak Zpak`ax

Amukpakzd Meuaklak Ko+ 16 pekpakl Pxakzamzd `acan Napa Uakl Azdkl+ Vexktapaak

pexzehup nenvexmekakmak `dlukamakkta zuapu muxz takl nek`emapd muxz

zehekaxkta+ Zehalad jokpob# muxz xapa.xapa ukpum vexdo`e takl hexzaklmupak `avap

`dlukamak ukpum nenhumumak pxakzamzd `acan napa uakl azdkl apau vekiahaxak

axuz maz akam vexuzabaak cuax kelexd+ Amak pepavd# pd`am `dvexmekakmak

`dlukamakkta muxz pakllac kexaja ukpum nekiahaxmak cavoxak axuz maz akamvexuzabaak cuax kelexd+

8< Meukpuklak `ak mexuldak takl hecun ` dxeacdzazd takl pdnhuc amdhap vexuhabak

muxz humak nexuvamak axuz maz+ Kanuk `endmdak# veklaxub vexuhabak muxz

pexba`av maz `ak zepaxa maz `acan napa uakl azdkl `dcavoxmak `acan cavoxak axuz

maz ukpum nexemokzdcdazdmak zac`o a|ac `ak ambdx maz `ak zepaxa maz+ Iuncab zecdzdb

muxz pexzehup `dzaidmak pexvdzab `axd axuz maz ampdwdpaz ovexazd# dkwezpazd `akvek`akaak+

Voz Cuax Hdaza

82 Axuz maz zebuhuklak `eklak voz cuax hdaza baxuz `dmcazdgdmazd zehalad ampdwdpaz

ovexazd# dkwezpazd `ak vek`akaak zezuad `eklak zdgap pxakzamzdkta `ak `duklmavmakzejaxa pexvdzab+

84 Axuz maz takl nektaklmup voz cuax hdaza `duklmavmak zejaxa pexzek`dxd va`a

axuz maz ampdwdpaz ovexazd# dkwezpazd apau vek`akaak `acan cavoxak axuz maz# alax

vaxa venamad `avap nenaband bamemap `ak veklaxubkta pexba`av axuz maz zaap dkd

`ak naza nek`apakl+ Vekluklmavak pexzehup `dcamumak zehalad panhabak `axd

vekluklmavak pexvdzab neklekad bamemap `ak iuncab `axd voz cuax hdaza takl

8/8/2019 PSAK02ArusKas

10/24

VZAM Ko+8 Cavoxak Axuz Maz

16 og 80

`dvexztaxapmak `acan Vexktapaak Amukpakzd Meuaklak Ko+ 85 pekpakl Caha apau

Xuld Hexzdb Ukpum Vexdo`e Hexiacak# Mezacabak Nek`azax `ak Vexuhabak MehdiamakAmukpakzd+

Hukla `ak @dwd`ek

:6 Axuz maz `axd hukla `ak `dwd`ek takl `dpexdna `ak `dhataxmak# nazdkl.nazdkl

baxuz `duklmavmak pexzek`dxd+ Nazdkl.nazdkl baxuz `dmcazdgdmazd zejaxa mokzdzpekakpax vexdo`e zehalad ampdwdpaz ovexazd# dkwezpazd apau vek`akaak+

:1 Iuncab hukla takl `dhatax zecana zuapu vexdo`e `duklmavmak `acan cavoxak

axuz maz hadm takl pecab `damud zehalad hehak `acan cavoxak caha xuld nauvuk takl

`dmavdpacdzazd nekuxup acpexkapdg vexcamuak takl `dvexmekakmak `acan Vexktapaak

Zpak`ax Amukpakzd Meuaklak Ko+ 12 pekpakl Amukpakzd Hukla ukpum Vexdo`eMokzpxumzd+

:8 Hukla takl `dhatax `ak hukla zexpa `dwd`ek takl `dpexdna oceb cenhalameuaklak hdazakta `dmcazdgdmazdmak zehalad axuz maz ovexazd+ Kanuk `endmdak# hald

vexuzabaak cadk hecun a`a mezevamapak neklekad mcazdgdmazd axuz maz dkd+ Hukla

takl `dhataxmak `ak hukla zexpa `dw d`ek takl `dpexdna `avap `dmcazdgdmazd zehalad

axuz maz ovexazd maxeka nenveklaxubd caha apau xuld hexzdb+ Zehalad acpexkapdg#

hukla takl `dhatax `ak hukla zexpa `dwd`ek takl `dpexdna `avap `dmcazdgdmazd#

nazdkl.nazdkl zehalad axuz maz vek`akaak `ak axuz maz dkwezpazd maxeka

nexuvamak hdata vexocebak zunhex `ata meuaklak apau zehalad bazdc dkwezpazd

"xepuxk ok dkwezpnekpz$+

:: @dwd`ek takl `dhatax `avap `dmcazdgdmazd zehalad axuz maz vek`akaak maxeka

nexuvamak hdata vexocebak zunhex `ata meuaklak+ Zehalad acpexkapdg# `dwd`ek takl

`dhatax `avap `dmcazdgdmazd zehalad monvokek axuz maz `axd ampdwdpaz ovexazd `eklaknamzu` ukpum nenhakpu vaxa veklluka cavoxak axuz maz `acan nekdcadmenanvuak vexuzabaak nenhatax `dwd`ek `axd axuz maz ovexazd+

Vaiam V eklbazdcak

:0 Axuz maz takl hexmadpak `eklak vaiam veklbazdcak baxuz `duklmavmak pexzek`dxd

`ak `dmcazdgdmazd zehalad axuz maz ampdwdpaz ovexazd mejuacd idma zejaxa zvezdgdm `avap`dd`ekpdgdmazdmak zehalad ampdwdpaz vek`akaak `ak dkwezpazd+

:5 Vaiam veklbazdcak apaz vek`avapak takl `dpexdna `avap `dmcazdgdmazdmak zehaladampdwdpaz ovexazd# dkwezpazd# apau vek`akaak `acan cavoxak axuz maz+ \acauvuk

hehak vaiam veklbazdcak "par ervekze$ `avap `eklak nu`ab `dd`ekpdgdmazdmak

`eklak ampdwdpaz dkwezpazd apau vek`akaak# axuz maz takl hexzaklmupak zexdklmacd

pd`am nu`ab `dd`ekpdgdmazdmak `ak `avap pexia`d `acan vexdo`e takl hexhe`a `eklak

pxakzamzd axuz maz takl nek`azaxdkta+ Oceb maxeka dpu# vaiam takl `dhatax hdazakta

`dmcazdgdmazdmak zehalad axuz maz `axd ampdwdpaz ovexazd+ Kanuk `endmdak# idma axuz

maz vaiam pexzehup `avap `dd`ekpdgdmazdmak `eklak pxakzamzd dk`dwd`uac takl

nekdnhucmak axuz maz takl hexzaklmupak# nama axuz maz pexzehup `dmcazdgdmazd

8/8/2019 PSAK02ArusKas

11/24

VZAM Ko+8 Cavoxak Axuz Maz

11 og 80

zehalad ampdwdpaz vek`akaak apau dkwezpazd# zezuad `eklak iekdz ampdwdpaz pexzehup+

Avahdca axuz maz vaiam `dacomazdmak va`a cehdb `axd zapu iekdz ampdwdpaz# nama iuncabmezecuxubak vaiam takl `dhatax baxuz `duklmavmak+

Dkwezpazd Va`a Akam Vexuzabaak# Vexuzabaak Azozdazd `ak Io d k p Wek pu x e

:7 Avahdca amukpakzd ukpum dkwezpazd va`a vexuzabaak azozdazd apau akam

vexuzabaak `dhumumak `eklak nekllukamak nepo`e emudpd apau nepo`e hdata

vexocebak# nama dkwezpox nenhapazd vecavoxakkta `acan cavoxak axuz maz zeiuncab

axuz maz takl pexia`d akpaxa dkwezpox `ak dkwezpee# ndzackta zeiuncab `dwd`ek `akuakl numa takl `dpexdna+

Vexocebak `ak Vecevazak "@d zvoza c $ Akam Vexuzabaak `ak Ukdp Hdzkdz

cadkkta

:< Mezecuxubak axuz maz takl hexazac `axd vexocebak `ak vecevazak akam

vexuzabaak apau ukdp hdzkdz cadkkta baxuz `duklmavmak zejaxa pexvdzab `ak`dmcazdgdmazd zehalad ampdwdpaz dkwezpazd +

:2 Vexuzabaak baxuz nekluklmavmak bac.bac hexdmup zejaxa mezecuxubak#

zebuhuklak `eklak vexocebak `ak vecevazak akam vexuzabaak `ak ukdp hdzkdzcadkkta zecana zapu vexdo`e9

a+ iuncab baxla vexocebak apau vecevazak=h+ haldak kdcad vexocebak apau vecevazak takl `dhataxmak `eklak maz `ak

zepaxa maz+

j+ iuncab maz `ak zepaxa maz va`a akam vexuzabaak apau ukdp hdzkdz takl`dvexoceb apau `dcevazmak= `ak

`+ iuncab ampdwa `ak me|aidhak zecadk maz apau zepaxa maz va`a akamvexuzabaak apau ukdp hdzkdz takl `dvexoceb apau `dcevazmak# `ddmbpdzaxmak

hex`azaxmak mapeloxd upanakta+

:4 Vektaidak pexzek`dxd veklaxub axuz maz `axd amudzdzd `ak vecevazak akam

vexuzabaak `ak ukdp hdzkdz cadkkta zehalad zuapu voz pukllac# hexzana.zana

`eklak vekluklmavak pexzek`dxd iuncab ampdwa `ak me|aidhak takl `damudzdzd amak

nenhakpu nenhe`amak axuz maz takl hexazac `axd ampdwdpaz ovexazd# dkwezpazd `ak

vek`akaak cadkkta+ Veklaxub axuz maz `axd vecevazak pd`am hoceb `dmuxaklmak `axdaxuz maz `acan xaklma amudzdzd+

06 Iuncab mezecuxubak maz takl `dhataxmak ukpum venhecdak apau `dpexdna apaz

vecevazak pexzehup `dcavoxmak `acan cavoxak axuz maz zepecab nenvexbdpuklmak

`acan iuncab kepo tadpu maz apau zepaxa maz takl `dvexoceb apau `dhataxmak+

8/8/2019 PSAK02ArusKas

12/24

VZAM Ko+8 Cavoxak Axuz Maz

18 og 80

Pxakzamzd humak Maz

01 Pxakzamzd dkwezpazd `ak vek`akaak takl pd`am nenexcumak vekllukaak maz apau

zepaxa maz baxuz `dmecuaxmak `axd cavoxak axuz maz+ Pxakzamzd zenajan dpu baxuz

`duklmavmak ze`endmdak xuva va`a japapak apaz cavoxak meuaklak zebdklla `avap

nenhexdmak zenua dkgoxnazd takl xecewak neklekad ampdwdpaz dkwezpazd `ak

vek`akaak pexzehup+

08 Pex`avap ampdwdpaz dkwezpazd `ak vek`akaak takl pd`am nenvuktad veklaxub

caklzukl pexba`av axuz maz vexdo`e hexiacak nezmdvuk nenveklaxubd zpxumpux

ampdwa zexpa no`ac vexuzabaak+ Pd`am `dnazumakkta pxakzamzd humak maz `acan

cavoxak axuz maz dkd mokzdzpek `eklak puiuak cavoxak axuz maz zehah pxakzamzd

pexzehup pd`am nenveklaxubd axuz maz `acan vexdo`e hexiacak+ Hehexava jokpob

pxakzamzd kok maz a`acab9

. vexocebak ampdwa zejaxa mxe`dp apau necacud ze|a luka uzaba venhdataak"gdkakje ceaze$=

. amudzdzd vexuzabaak necacud endzd zaban= `ak

. mokwexzd bupakl nekia`d no`ac+

Monvokek Maz `ak Zepaxa maz

0: Vexuzabaak baxuz nekluklmavmak monvokek maz `ak zepaxa maz `ak baxuz

nektaidmak xemokzdcdazd iuncab pexzehup `acan cavoxak axuz maz `eklak voz taklzana takl `dzaidmak `d kexaja+

00 Maxeka meakemaxalanak vxampem veklecocaak maz `ak vexhakmak `ak alax zezuad

`eklak Zpak`ax Amukpakzd Meuaklak takl hexcamu# vexuzabaak baxuznekluklmavmak mehdiamzakaak takl `dakup `acan nekekpumak monvokek maz `ak

zepaxa maz+

05 Veklaxub zepdav vexuhabak `acan mehdiamzakaak ukpum nekekpumak monvokek

maz `ak zepaxa maz zevexpd ndzackta vexuhabak `acan mcazdgdmazd dkzpxunek meuaklak

takl zehecunkta `dvexcamumak zehalad haldak `axd voxpogocdo dkwezpazd vexuzabaak#

`dcavoxmak zezuad `eklak Vexktapaak Zpak`ax Amukpakzd Meuaklak Ko+ 85 pekpakl

Caha apau Xuld Hexzdb ukpum Vexdo`e Hexiacak# Mezacabak Nek`azax `ak VexuhabakMehdiamak Amukpakzd+

Vekluklmavak Cadk

07 Vexuzabaak baxuz nekluklmavmak iuncab zac`o maz `ak zepaxa maz takl

zdlkdgdmak takl pd`am `avap `dlukamak `eklak hehaz# oceb vexuzabaak apau lxouvuzaba pexzehup+

0< @acan mea`aak pexpekpu zac`o maz `ak zepaxa maz takl `dndcdmd oceb vexuzabaak

pd`am `avap `dlukamak `eklak hehaz oceb lxouv vexuzabaak+ Ndzackta# zac`o maz

8/8/2019 PSAK02ArusKas

13/24

VZAM Ko+8 Cavoxak Axuz Maz

1: og 80

`ak zepaxa maz ndcdm akam vexuzabaak takl hexovexazd `d zuapu kelaxa takl

nenhexcamumak cacu cdkpaz `ewdza apau nenhexcamumak venhapazak bumun cadkkta

zebdklla zac`o maz pexzehup pd`am `avap `dacdbmak oceb akam vexuzabaak meva`a

dk`um vexuzabaak+

8/8/2019 PSAK02ArusKas

14/24

VZAM Ko+8 Cavoxak Axuz Maz

10 og 80

VEXKTAPAAK ZPAK@AX AMUKPAKZD MEUAKLAK KONOX 8CAVOXAK AXUZ MAZ

Vexktapaak Zpak`ax Amukpakzd Meuaklak Ko+ 8 pex`dxd `axd vaxalxag 02.7

8/8/2019 PSAK02ArusKas

15/24

VZAM Ko+8 Cavoxak Axuz Maz

15 og 80

. vekexdnaak `ak venhataxak maz zebuhuklak `eklak `evozdpo hexiaklma|ampu pepav=

. vekenvapak `ak vekaxdmak `evozdp va`a cenhala meuaklak cadkkta= `ak

. venhexdak `ak vecukazak mxe`dp+

Axuz Maz `acan Napa Uakl Azdkl

50 Axuz maz takl hexazac `axd pxakzamzd `acan wacupa azdkl baxuz `dhumumak `acan

napa uakl takl `dlukamak `acan vecavoxak meuaklak `eklak nekiahaxmak iuncabnapa uakl azdkl pexzehup nekuxup muxz va`a pakllac pxakzamzd axuz maz+

55 Axuz maz akam vexuzabaak `d cuax kelexd `diahaxmak hex`azaxmak muxz pxakzamzdva`a pakllac axuz maz+

Voz Cuax Hdaza

57 Axuz maz zebuhuklak `eklak voz cuax hdaza baxuz `dmcazdgdmazd zehalad ampdwdpaz

ovexazd# dkwezpazd `ak vek`akaak zezuad `eklak zdgap pxakzamzdkta `ak `duklmavmakzejaxa pexvdzab+

Hukla `ak @dwd`ek

5< Axuz maz `axd hukla `ak `dwd`ek takl `dpexdna `ak `dhataxmak# nazdkl.nazdkl

baxuz `duklmavmak pexzek`dxd+ Nazdkl.nazdkl baxuz `dmcazdgdmazd zejaxa mokzdzpekakpax vexdo`e zehalad ampdwdpaz ovexazd# dkwezpazd apau vek`akaak+

Va iam Veklbazdcak

52 Axuz maz takl hexmadpak `eklak vaiam veklbazdcak baxuz `duklmavmak pexzek`dxd

`ak `dmcazdgdmazd zehalad axuz maz ampdwdpaz ovexazd mejuacd idma zejaxa zvezdgdm `avap`dd`ekpdgdmazdmak zehalad ampdwdpaz vek`akaak `ak dkwezpazd+

Vexocebak `ak Vecevazak "@d zvoza c $ Akam vexuzabaak `ak Ukdp Hdzkdzcadkkta

54 Mezecuxubak axuz maz takl hexazac `axd vexocebak `ak vecevazak akam

vexuzabaak apau ukdp hdzkdz cadkkta baxuz `duklmavmak zejaxa pexvdzab `ak

`dmcazdgdmazd zehalad ampdwdpaz dkwezpazd +

76 Vexuzabaak baxuz nekluklmavmak bac.bac hexdmup zejaxa mezecuxubak#

zebuhuklak `eklak vexocebak `ak vecevazak akam vexuzabaak `ak ukdp hdzkdz

cadkkta zecana zapu vexdo`e9

a+ iuncab baxla vexocebak apau vecevazak=h+ haldak kdcad vexocebak apau vecevazak takl `dhataxmak `eklak maz `ak

zepaxa maz+

j+ iuncab maz `ak zepaxa maz va`a akam vexuzabaak apau ukdp hdzkdz takl`dvexoceb apau `dcevazmak= `ak

8/8/2019 PSAK02ArusKas

16/24

VZAM Ko+8 Cavoxak Axuz Maz

17 og 80

`+ iuncab ampdwa `ak me|aidhak zecadk maz apau zepaxa maz va`a akamvexuzabaak apau ukdp hdzkdz takl `dvexoceb apau `dcevazmak# `ddmbpdzaxmakhex`azaxmak mapeloxd upanakta+

Pxakzamzd humak Maz

71 Pxakzamzd dkwezpazd `ak vek`akaak takl pd`am nenexcumak vekllukaak maz apauzepaxa maz baxuz `dmecuaxmak `axd cavoxak axuz maz+ Pxakzamzd zenajan dpu baxuz

`duklmavmak ze`endmdak xuva va`a japapak apaz cavoxak meuaklak zebdklla `avap

nenhexdmak zenua dkgoxnazd takl xecewak neklekad ampdwdpaz dkwezpazd `akvek`akaak pexzehup+

Monvokek Maz apau Zepaxa Maz

78 Vexuzabaak baxuz nekluklmavmak monvokek maz `ak zepaxa maz `ak baxuz

nektaidmak xemokzdcdazd iuncab pexzehup `acan cavoxak axuz maz `eklak voz taklzana takl `dzaidmak `d kexaja +

Vekluklmavak Cadk

7: Vexuzabaak baxuz nekluklmavmak iuncab zac`o maz `ak zepaxa maz takl

zdlkdgdmak takl pd`am `avap `dlukamak `eklak hehaz# oceb vexuzabaak apau lxuvuzaba pexzehup+

Naza Pxakzdzd

70 Vexktapaak dkd hexca mu zejaxa vxozvempdg `ak va`a zaap vexnucaak vecamzakaak

Vexktapaak dkd hdca `dzuzuk cavoxak meuaklak monvaxapdg# nama Cavoxak Axuz Maz

pd`am |aidh `dzuzuk zejaxa monvaxapdg+

Pakllac Egempdg

75 Vexktapaak dkd hexcamu ukpum cavoxak meuaklak takl nekjamuvd vexdo`e cavoxak

takl `dnucad va`a apau zepecab pakllac 1 Iakuaxd 1445+ Vekexavak cehdb `dkd zaklap`dakiuxmak+

8/8/2019 PSAK02ArusKas

17/24

VZAM Ko+8 Cavoxak Axuz Maz

1< og 80

CANVDXAK 1

CAVOXA K AXUZ MAZ UKPUM VEXUZABAAK HUMAK CENHALA MEUAKLAK

Canvdxak dkd bakta nexuvamak zuapu dcuzpxazd `ak humak nexuvamak haldak `axd

Vexktapaak+ Puiuak canvdxak dkd a`acab ukpum nekldcuzpxazdmak vekexavakVexktapaak Zpak`ax Amukpakzd Meuaklak Ko+ 8 pekpakl Cavoxak Axuz Maz+

61 Jokpob.jokpob dkd bakta nekukiummak iuncab va`a vexdo`e hexiacak+

68 Dkgoxnazd `acan cavoxak caha xuld `ak kexaja `dzaidmak ukpum nenvexcdbapmak

vektuzukak cavoxak axuz maz `eklak nepo`e caklzukl `ak pd`am caklzukl+ Ukpum

nekte`exbakamak# jokpob kexaja nauvuk cavoxak caha xuld pexcanvdx pd`am `dzaidmak

nekuxup vexztaxapak vekluklmavak `ak vektaidak nekuxup zpak`ax amukpakzdmeuaklak+

6: Dkgoxnazd panhabak hexdmup iula xecewak ukpum nektuzuk cavoxak axuz maz9

zenua zaban akam vexuzabaak `dvexoceb `eklak Xv+ 546+ Kdcad |aiax ampdwatakl `dvexoceb `ak bupakl `dazunzdmak zehalad hexdmup9

.vexze`daak Xv+166

.vdupakl `alakl Xv+166

.maz Xv+ 06

.pakab# haklukak `ak vexacapak Xv+756

.bupakl `alakl Xv+166

.bupakl iaklma vakiakl Xv+866

Xv+ 856 `dvexoceb `axd vekexhdpak no`ac zaban `ak Xv+ 856 `dvexoceb `axdvdkianak iaklma vakiakl

hehak hukla Xv+ 066# `ak pecab `dhatax zehezax Xv+ 1

8/8/2019 PSAK02ArusKas

18/24

VZAM Ko+8 Cavoxak Axuz Maz

12 og 80

VP AHJ

Kexaja Mokzocd`azd

Vex :1 @ezenhex 14.8 `ak 14.1

`acan xuvdab

Ampdwa 14.8 14.1

Maz ak zepaxa maz 016 176Vdupakl @alakl 1+466 1+866

Vexze`daak 1+666 1+456

Dkwezpazd Voxpgocdo 8+566 8+566

Pakab# Haklukak ' Vexacapak :+

8/8/2019 PSAK02ArusKas

19/24

VZAM Ko+8 Cavoxak Axuz Maz

14 og 80

VP AHJ

Cavoxak Axuz Maz "N epo`e Caklzukl$

Pabuk takl Hexambdx :1 @ezenhex 14.8

`acan xuvdab

Axuz Maz `axd Ampdwdpaz Ovexazd

Vekexdnaak maz `axd vecakllak :6+156

Venhataxak maz meva`a venazom `ak maxta|ak "8

8/8/2019 PSAK02ArusKas

20/24

VZAM Ko+8 Cavoxak Axuz Maz

86 og 80

VP AHJ

Cavoxak Axuz Maz "Nepo`e Pd`am Caklzukl$

Pabuk takl Hexambdx :1 @ezenhex 14.8

`acan xuvdab

Axuz Maz `axd Ampdwdpaz OvexazdCaha hexzdb zehecun vaiam `ak voz cuax hdaza :+:56

Vektezuadak ukpum9

Vektuzupak 056

Mexuldak zecdzdb muxz 06

Veklbazdcak dkwezpazd "566$

Hehak hukla 066

Caha ovexazd zehecun vexuhabak no`ac mexia :+

8/8/2019 PSAK02ArusKas

21/24

VZAM Ko+8 Cavoxak Axuz Maz

81 og 80

Japapak apaz Cavoxak Axuz Maz

"nepo`e caklzukl `ak nepo`e pd`am caklzukl$

A+ Vexocebak Akam V exuzabaakZecana vexdo`e dkd vexuzabaak nenhecd akam vexuzabaak R+ Kdcad |aiax `axdampdwa takl `dvexoceb `ak me|aidhak `dazunzdmak zehalad hexdmup9

`acan

xuvdab

Maz 06

Vexze`daak 166

Vdupakl `alakl 166

Pakab# Haklukak `ak Vexacapak 756

Bupakl @alakl "166$

Bupakl Iaklma Vakiakl "866$

Popac baxla hecd 546

@dmuxakld9 maz `axd R "06$Axuz maz `axd vexocebak akam vexuzabaak 556

H+ Pakab# Haklukak ak VexacapakZecana vexdo`e dkd# vexuzabaak nenvexoceb pakab# haklukak `ak vexacapak

`eklak kdcad popac Xv+ 1+856 `d naka Xv+ 466 `dakpaxakta `dvexoceb necacud

ze|a luka uzaba meuaklak+ Venhataxak maz ukpum vexocebak dkd a`acab Xv+

:56+

J+ Maz `ak zepaxa MazMaz `ak zepaxa maz pex`dxd `axd maz `d paklak `ak zac`o hakm# zexpa dkwezpazd

`acan dkzpxunek vazax uakl+ Maz `ak zepaxa maz `acan cavoxak axuz maznecdvupd iuncab.iuncab `acan kexaja hexdmup dkd9

14.8 14.1

Maz `ak Hakm 06 85

Dkwezpazd Iaklma Vek`em :

8/8/2019 PSAK02ArusKas

22/24

VZAM Ko+8 Cavoxak Axuz Maz

88 og 80

E+ Dkgoxnazd zelnek`acan xuvdab

Zelnek A Zelnek H Popac

Axuz maz `axd9

Ampdwdpaz Ovexazd 1+

8/8/2019 PSAK02ArusKas

23/24

VZAM Ko+8 Cavoxak Axuz Maz

8: og 80

CANVDXAK 8

CAVOXAK AXUZ MAZ UKPUM CENHALA MEUAKLAK

Canvdxak dkd bakta dcuzpxapdg `ak humak nexuvamak haldak `axd Vexktapaak dkd+

Puiuak canvdxak dkd ukpum nekldcuzpxazdmak vekexavak Vexktapaak ukpum nenhakpu`acan nenvexiecaz axpdkta+

61 Jokpob dkd nenvexcdbapmak iuncab vexdo`e hexiacak+ Iuncab takl nektaklmup

vexdo`e zehecunkta baxuz `dzaidmak zezuad `eklak zpak`ax amukpakzd meuaklak taklhexmadpak+

68 Jokpob `dzaidmak `eklak nekllukamak nepo`e caklzukl+

8/8/2019 PSAK02ArusKas

24/24

VZAM Ko+8 Cavoxak Axuz Maz

HAKM AHJ

Cavoxak Axuz Maz "Nepo`e Caklzukl$

Pabuk takl Hexambdx :1 @ezenhex 14.8

`acan xuvdab

Axuz Maz `axd Ampdwdpaz Ovexazd Vekexdnaak hukla `ak mondzd 82+00