Friday, March 25, 2011

Six days war part-2

Six days war part-1

យន្តការស្តីពីសិទ្ធិកុមារ(Convention on the Rights of the Child)

មាតិកា
យន្តការស្តីអំពីសិទ្ធកុមារ (CRC) ទំព័រទី១
សេចក្តីផ្តើម ទំព័រទី១
I. អំពីអនុសញ្ញាស្តីពីសិទ្ធិកុមារ ទំព័រទី២
II. ការក្លាយជាសមាជិកភាពនៃអនុសញ្ញា និងការអនុវត្តអនុសញ្ញារបស់កម្ពុជា ទំព័រទី១៤
1. សិទ្ធិកុមារ ទំព័រទី១៥
2. គោលការណ៍នៃការអនុវត្តអនុសញ្ញា ទំព័រទី១៦
2.1. ឧត្តមប្រយោជន៍កុមារ (មាត្រា៣) ទំព័រទី១៦
2.2. ការមិនរើសអើង (មាត្រា២) ទំព័រទី១៦
2.3. សិទ្ធិមានជីវិត សិទ្ធិរស់រានមានជីវិត និងសិទ្ធិអភិវឌ្ឍន៍ (មាត្រា៦) ទំព័រទី១៦
2.4. ការគោរពទស្សនៈកុមារ (មាត្រា១២) ទំព័រទី១៧
3. សិទ្ធិជាក់លាក់មួយចំនួនដូចដែលបានកំណត់ក្នុងអនុសញ្ញា ទំព័រទី១៧
3.1. សិទ្ធិរស់រានមានជីវិត ទំព័រទី១៧
3.2. សិទ្ធិអភិវឌ្ឍន៍ ទំព័រទី១៧
3.3. សិទ្ធិទទួលបាននូវការការពារ ទំព័រទី១៧
3.4. សិទ្ធិចូលរួម ទំព័រទី១៨
4. កាតព្វកិច្ចរស់រាជរដ្ឋាភិបាលចំពោះអនុសញ្ញាស្តីពីសិទ្ធិកុមារ ទំព័រទី១៨
III. ពិសារបន្ថែមនៃអនុសញ្ញាស្តីពីសិទ្ធិកុមារ ទំព័រទី១៩
សេចក្តីសន្និដ្ឋាន ទំព័រទី២០
ឯកសារយោង ទំព័រទី២១

យន្តការស្តីអំពីសិទ្ធកុមារ
(Convention on the Rights of the Child)
សេចក្តីផ្តើម
អនុសញ្ញាស្តីពីសិទិ្ធកុមារ គឺជាសន្ធិសញ្ញាអន្តរជាតិដែលមានចែងពីបទដ្ឋានអប្បរមាជាសកល និងពីគោលការណ៍សីលធម៌សម្រាប់ការប្រព្រឹត្តលើកុមារនៅក្នុងសង្គម។ អនុសញ្ញានេះ គឺជាសេចក្តីថ្លែងលំអិតមួយពីសិទ្ទិទាំងឡាយដែលកុមារគ្រប់ទិសទីត្រូវទទួលបាន ហើយរួមបញ្ជូលសិទ្ធិពលរដ្ឋ នយោបាយ សង្គម សេដ្ឋកិច្ច និងវប្បធម៌ដែលពាក់ព័ន្ធនឹងកុមារ។
នៅក្នុងអតីតកាល កុមារត្រូវបានគេចាត់ទុកគ្រាន់តែជាអ្នករងអំពើ ឬកម្មវត្ថុដែលគេប្រព្រឹត្តទៅលើតែប៉ុណ្ណោះ ប៉ុន្តែឥឡូវនេះ អនុសញ្ញាស្តីពីសិទ្ធិកុមារទទួលស្គាល់កុមារថាជាមនុស្សដែលមានសិទ្ធិរបស់គេផ្ទាល់ គឺសិទ្ធិដែលគេទទួលបានអាស្រ័យដោយគេកើតជាមនុស្ស។ កុមារអាចទាមទារសិទ្ធិរបស់ខ្លួនពីអ្នកមានភារកិច្ចនានា ដូចជាឱពុក ម្តាយ និងរដ្ឋ ជាពិសេសមន្ត្រីនគរបាល និងតុលាការដែលមានភារកិច្ចគោរព ការពារ និងបំពេញតាមសិទ្ធិរបស់កុមារ។
ដូចសិទ្ធិមនុស្សទាំងអស់ផងដែរ សិទ្ធិកុមារដែលមានចែងក្នុងអនុសញ្ញាស្តីពីសិទ្ធិកុមារមិនអាចបំបែកចេញពីគ្នាបាននោះទេ។ នេះមានន័យថា សិទ្ធិទាំងអស់មានទំនាក់ទំនងគ្នា ដែលពុំអាចបំបែកបានឡើយ ហើយពុំមានសិទ្ធិណាមួយសំខាន់ជាងសិទ្ធិណាមួយឡើយ។ ទោះប្បីជាយ៉ាងណាក៏ដោយ អនុសញ្ញាស្តីពីសិទ្ធិកុមារ យកចិត្តទុកដាក់ចំពោះភាពខុសគ្នានៃវប្បធម៌ នយោបាយ និងស្ថានភាពពិតខាងផ្នែកសម្ភារៈក្នុងចំណោមរដ្ឋនានា។ អ្វីដែលត្រូវយកមកពិចារណាជាចំបងបំផុតនោះគឺឧត្តមប្រយោជន៍របស់កុមារ។
អនុសញ្ញាស្តីពីសិទ្ធិកុមារត្រូវបានអនុម័តដោយមហាសន្និបាតអង្គការសហប្រជាជាតិកាលពីថ្ងៃទី២០ ខែវិច្ឆិកា ឆ្នាំ១៩៨៩ គឺជាថ្ងៃដែលប្រារព្ធដោយអង្គការសហប្រជាជាតិធ្វើជាទិវាកុមារសកល។ *(មហាសន្និបាតអង្គការសហប្រជាជាតិបានចាត់ទុកថ្ងៃទី២០ វិច្ឆិកា ថាជាទិវាកុមារសកល នៅឆ្នាំ១៩៥៤។ សេចក្តីប្រកាសអង្គការសហប្រជាជាតិស្តីពីសិទ្ធិកុមារ ក៏ត្រូវបានអនុម័តដោយមហាសន្និបាតអង្គការសហប្រជាជាតិ នៅថ្ងៃទី២០ ខែវិច្ឆិកាដែរ តែក្នុងឆ្នាំ១៩៥៩។ នៅកម្ពុជា ទិវាកុមារអន្តរជាតិ ត្រូវបានប្រារព្ធនៅរៀងរាល់ថ្ងៃទី០១ ខែមិថុនា។)
I. អំពីអនុសញ្ញាស្តីពីសិទ្ធិកុមារ
ត្រូវបានអនុម័ត និងបើកឱ្យចុះហត្ថលេខា ឱ្យសច្ចាប័ន និងឱ្យសុំចូលជាសមាជិកតាមសេចក្តីសម្រេចចិត្តលេខ៤៤/២៥ ចុះថ្ងៃទី២០ ខែវិច្ឆិកា ឆ្នាំ១៩៨៩ របស់មហាសន្និបាតអង្គការសហប្រជាជាតិ ចូលជាធរមាននៅថ្ងៃទី២ ខែកញ្ញា ឆ្នាំ១៩៩០ ស្របតាមមាត្រា៤៩។
បុព្វកថា
រដ្ឋភាគីទាំងអស់នៃអនុសញ្ញានេះ
យល់ឃើញថា យោងតាមគោលការណ៍នានាដែលប្រកាសក្នុងធម្មនុញ្ញសហប្រជាជាតិ ការទទួលស្គាល់សេចក្តីថ្លៃថ្នូរជាប់ពីកំណើត និងសិទ្ធិស្មើភាព និងមិនអាចលក់ ដូរ ផ្ទេរ ឬដកហូតបាន របស់សមាជិកទាំងអស់នៃគ្រួសារមនុស្ស ជាគ្រឹះនៃសេរីភាព យុត្តិធម៌ និងសន្តិភាពក្នុងពិភពលោក។
ចងចាំថា ប្រជាជាតិនៃសហប្រជាជាតិបានប្រកាសបញ្ជាក់សារជាថ្មីក្នុងធម្មនុញ្ញសហប្រជាជាតិ នូវជំនឿរបស់ខ្លួនទៅលើសិទ្ធិមូលដ្ឋានរបស់មនុស្សលើសេចក្តីថ្លៃថ្នូរ និងតម្លៃរបស់មនុស្ស ហើយប្តេជ្ញាលើកស្ទួយវឌ្ឍនភាពសង្គម និងកម្រិតជីវភាពរស់នៅឱ្យកាន់តែប្រសើរឡើង ក្នុងសេរីភាពកាន់តែទូលំទូលាយ។
ទទួលស្គាល់ថា ក្នុងសេចក្តីប្រកាសជាសកលស្តីពីសិទ្ធិមនុស្ស និងកតិកាសញ្ញាអន្តរជាតិនានាស្តីពីសិទ្ធិមនុស្ស សហប្រជាជាតិបានប្រកាស និងយល់ស្របថា មនុស្សគ្រប់រូបត្រូវមានសិទ្ធិ និងសេរីភាពទាំងអស់ ដូចមានចែងនៅក្នុងសេចក្តីប្រកាសជាសកលស្តីពីសិទ្ធិមនុស្ស និងកតិកាសញ្ញាអន្តរជាតិស្តីពីសិទ្ធិមនុស្ស ដោយគ្មានការប្រកាន់បែងចែកបែបណាមួយ មានជាអាទិ៍ ពូជសាសន៍ ពណ៌សម្បុរ ភេទ ភាសា សាសនា មតិនយោបាយ ឬមតិផ្សេងទៀត ដើមកំណើតជាតិ ឬសង្គម ទ្រព្យសម្បត្តិ កំណើត ឬស្ថានភាពផ្សេងទៀតឡើយ។
រំលឹកឡើងវិញថា ក្នុងសេចក្តីប្រកាសជាសកលស្តីពីសិទ្ធិមនុស្ស សហប្រជាជាតិបានប្រកាសថា កុមារមានសិទ្ធិទទួលជំនួយ និងការថែទាំពិសេស។
ជឿជាក់ថា គ្រួសារជាអង្គភាពគ្រឹះនៃសង្គម និងជាមជ្ឈដ្ឋានធម្មជាតិសម្រាប់ការរីកលូតលាស់ និងសុខុមាលភាពនៃសមាជិកទាំងអស់របស់សង្គម និងជាពិសេស កុមារត្រូវទទួលនូវការការពារ និងជំនួយឧបត្ថម្ភចាំបាច់ ដើម្បីឱ្យគ្រួសារអាចរ៉ាប់រងការទទួលខុសត្រូវរបស់ខ្លួនពេញលេញនៅក្នុងសហគមន៍។
ទទួលស្គាល់ថា កុមារ គួរត្រូវមានការអភិវឌ្ឍន៍ពេញលេញ និងសមស្របតាមបុគ្គលិកលក្ខណៈរបស់កុមារ កុមារត្រូវធំលូតលាស់ក្នុងមជ្ឈដ្ឋានគ្រួសារ ក្នុងបិរយាកាសសុភមង្គល សេចក្តីស្រឡាញ់ និងការយោគយល់។
យល់ឃើញថា កុមារ គួរត្រូវបានគេរៀបចំឱ្យមានជីវភាពជាឯកត្តជនក្នុងសង្គម និងធំលូតលាស់ក្នុងស្មារតីនៃឧត្តមគតិ ដូចមានចែងក្នុងធម្មនុញ្ញសហប្រជាជាតិ និងជាពិសេសក្នុងស្មារតីនៃសន្តិភាព សេចក្តីថ្លៃថ្នូរ ការអត់ឱនឱ្យគ្នា សេរីភាព សមភាព និងសាមគ្គីភាព។
ចងចាំថា ភាពចាំបាច់ដើម្បីផ្តល់ការការពារពិសេសដល់កុមារ ត្រូវបានថ្លែងក្នុងសេចក្តីប្រកាសនា ទីក្រុងហ្សឺណែវ ឆ្នាំ១៩២៤ ស្តីពីសិទ្ធិកុមារ និងក្នុងសេចក្តីប្រកាសស្តីពីសិទ្ធិកុមារដែលបានអនុម័តដោយមហាសន្និបាតអង្គការសហប្រជាជាតិនៅថ្ងៃទី២០ ខែវិច្ឆិកា ឆ្នាំ២៩៥៩ ហើយភាពចាំបាច់នេះត្រូវបានទទួលស្គាល់ នៅក្នុងសេចក្តីប្រកាសជាសកលស្តីពីសិទ្ធិមនុស្ស កតិកាសញ្ញាអន្តរជាតិស្តីពីសិទ្ធិពលរដ្ឋ និងសិទ្ធិនយោបាយ (ជាពិសេសក្នុងមាត្រា២៣ និងមាត្រា២៤) ក្នុងកតិកាសញ្ញាអន្តរជាតិស្តីពីសិទ្ធិសេដ្ឋកិច្ច សង្គមកិច្ច និងវប្បធម៌ (ជាពិសេសក្នុងមាត្រា១០) និងក្នុងលក្ខនិ្តកៈ ,លិខិតុបករណ៍ពាក់ព័ន្ធនានារបស់ស្ថាប័នឯកទេស និងអង្គការអន្តរជាតិ ដែលមានកិច្ចការទាក់ទិននឹងសុខុមាលភាពរបស់កុមារ។
រំលឹកឡើងវិញថា បទប្បញ្ញត្តិនៃសេចក្តីប្រកាសស្តីពីគោលការណ៍ខាងសង្គមកិច្ច និងខាងផ្លូវច្បាប់ទាក់ទងនឹងកិច្ចការពារ និងសុខុមាលភាពរបស់កុមារ សំដៅជាពិសេសទៅរកការទុកដាក់ជាមួយឱពុក ម្តាយធម៌ និងស្មុំកូនក្នុងប្រទេស និងអន្តរជាតិ វិធានជាបទដ្ឋានអប្បបរមារបស់សហប្រជាជាតិដើម្បីគ្រប់គ្រងវិស័យយុត្តិធម៌សម្រាប់កុមារ (វិធានក្រុងប៉េកាំង) និងសេចក្តីប្រកាសស្តីពីការការពារស្ត្រី និងកុមារក្នុងពេលមានអាសន្ន និងជម្លោះប្រដាប់អាវុធ។
ទទួលស្គាល់ថា នៅក្នុងប្រទេសទាំងអស់លើពិភពលោកមានកុមារកំពុងរស់នៅក្នុងស្ថានភាពក៏សែនលំបាក ហើយកុមារទាំងនោះ ត្រូវការនូវការយកចិត្តទុកដាក់ពិសេស។
យកមកគិតនូវ សារសំខាន់នៃប្រពៃណី និងតម្លៃវប្បធម៌របស់ប្រជាជាតិនីមួយៗក្នុងការការពារ និងការរីកចម្រើនដោយសុខដុមរបស់កុមារ។
ទទួលស្គាល់ សារសំខាន់នៃកិច្ចសហប្រតិបត្តិការអន្តរជាតិ ដើម្បីលើកកំពស់លក្ខខណ្ឌជីវភាពរបស់កុមារនៅគ្រប់ប្រទេស ជាពិសេស ក្នុងប្រទេសកំពុងអភិវឌ្ឍន៍។
បានព្រមព្រៀងគ្នាដូចតទៅ៖
ផ្នែកទី១
មាត្រា១
កុមារជាមនុស្សដែលមានអាយុតិចជាង១៨ឆ្នាំ លើកលែងតែមានការកំណត់ដោយច្បាប់ជាតិអំពីអាយុមនុស្សពេញវ័យនេះ
មាត្រា២
កុមារទាំងអស់មានសិទ្ធិទាំងអស់ដូចៗគ្នា ដោយគ្មានការលើកលែងសិទ្ធិណាមួយឡើយ។ រដ្ឋមានភារកិច្ចការពារកុមារអំពើរើសអើងគ្រប់រូបភាព ហើយរដ្ឋមានភារកិច្ចចាត់វិធានការដើម្បីលើកស្ទួយសិទ្ធិកុមារ។
មាត្រា៣
ត្រូវគិតគូដល់ឧត្តមប្រយោជន៍របស់កុមារ ឱ្យបានគ្រប់ជ្រុងជ្រោយក្នុងរាល់សកម្មភាពទាំងអស់ដែលពាក់ព័ន្ធនឹងកុមារ។ រដ្ឋត្រូវតែផ្តល់ការថែទាំគ្រប់គ្រាន់ចំពោះកុមារដែលឱពុកម្តាយ ឬអាណាព្យាបាលរបស់គេមិនអាចផ្តល់ការថែទាំដល់ពួកគេបាន។
មាត្រា៤
រដ្ឋភាគី ត្រូវអនុវត្តសិទ្ធិកុមារដែលមានចែងក្នុងអនុសញ្ញានេះឱ្យអស់លទ្ធភាពដែលខ្លួន
មាន។
មាត្រា៥
រដ្ឋត្រូវគោរពសិទ្ធិ និងការទទួលខុសត្រូវរបស់មាតាបិតា និងក្រុមគ្រួសាររបស់កុមារក្នុងការអប់រំណែនាំកុមារឱ្យសមស្របទៅការវិវត្តនៃសមត្ថភាពកុមារ។
មាត្រា៦
កុមារគ្រប់រូបមានសិទ្ធិរស់រានមានជីវិតដែលមិនអាចកាត់ផ្តាច់បាន ឯរដ្ឋមានកាតព្វកិច្ចធានាឱ្យបាននូវការរស់រានមានជីវិត និងការអភិវឌ្ឍន៍របស់កុមារ។
មាត្រា៧
កុមារមានសិទ្ធិមានឈ្មោះ និងទទួលសញ្ជាតិពីកំណើត និងមានសិទ្ធិស្គាល់ និងទទួលការថែទាំពីឱពុកម្តាយរបស់ខ្លួន (តាមលទ្ធភាពខ្ពស់បំផុតដែលអាចធ្វើទៅបាន)។
មាត្រា៨
រដ្ឋមានកាតព្វកិច្ចការពារ ហើយប្រសិនបើចាំបាច់ធ្វើឱ្យមាន ឡើយវិញនូវអត្តសញ្ញាណរបស់កុមារ។ អត្តសញ្ញាណនេះរួមមានៈ ឈ្មោះ សញ្ជាតិ និង ចំណងគ្រួសារ។
មាត្រា៩
កុមារមានសិទ្ធិរស់នៅជាមួយមាតាបិតារបស់ខ្លួនវាលែងតែក្នុង ករណីដែលមានការពិចារណាឃើញថា ការរស់នៅនេះមានសភាពផ្ទុយទៅនឹងឧត្តមប្រយោជន៍របស់កុមារ។ កុមារមានសិទ្ធិរក្សាទំនាក់ទំនងជាមួយមាតាបិតារបស់ខ្លួន ក្នុងករណីដែលខ្លួនត្រូវបានបំបែកចេញពីមាតា ឬបិតា ឬទាំងមាតាបិតា។
មាត្រា១០
កុមារ និងក្រុមគ្រួសាររបស់ពួកគេមានសិទ្ធិចាកចេញពីប្រទេសណាមួយ និងចូលមកប្រទេសរបស់ខ្លួនវិញដើម្បីជួបជុំគ្រួសារឡើងវិញ ឬក៏ដើម្បីរក្សាចំណងទាក់ទងរវាងមាតាបិតា និងគ្រួសារ។
មាត្រា១១
រដ្ឋមានកាតព្វកិច្ចទប់ស្កាត់ និងដោះសា្រយការចាប់ជំរិត ឬការឃុំឃាំងកុមារដោយឱពុក ឬម្តាយ ឬក៏ភាគីទីបីនៅឯបរទេស។
មាត្រា១២
កុមារមានសិទ្ធិបញ្ចេញទស្សនៈរបស់ខ្លួនដោយសេរី ហើយគេត្រូវតែយកទស្សនៈទាំងនេះមកថ្លឹងថ្លែងពិចារណាក្នុងដំណើរការទាំងឡាយណា ដែលជះឥទ្ធិពលដល់កុមារ។


មាត្រា១៣
កុមារមានសិទ្ធិបញ្ចេញគំនិតយោបល់ ទទួល និងផ្សព្វផ្សាយពត៌មានដោយមិនកំណត់ព្រំដែន។
មាត្រា១៤
រដ្ឋត្រូវគោរពសិទ្ធិរបស់កុមារក្នុងសេរីភាពផ្នែកគំនិតមនសិការ និងសាសនា ដោយឈរលើគោលការណ៍សមស្របមួយ។
មាត្រា១៥
កុមារមានសិទ្ធិជួបជុំជាមួយមនុស្សផ្សេងៗ និងមានសិទ្ធិចូលរួម ឬបង្កើតសមាគមនានា។
មាត្រា១៦
កុមារមានសិទ្ធិទទួលការពារពីការជ្រៀតជ្រែកចូលការសម្ងាត់ ផ្ទាល់ខ្លួន គ្រួសារ លំនៅដ្ឋាន និងការឆ្លើយឆ្លង និងទទួលការការពារពីការបំពានលើកិត្តិយសរបស់គេ។
មាត្រា១៧
រដ្ឋត្រូវធានាឱ្យកុមារទទួលបានពត៌មាន និងឯកសារពីប្រភពផ្សេងៗហើយរដ្ឋត្រូវជុំរុញឱ្យប្រព័ន្ធឃោសនាផ្សព្វផ្សាយពត៌មាន សង្គម វប្បធម៌ ដែលមានប្រយោជន៍ដល់កុមារ និងត្រូវចាត់វិធានការការពារកុមារទល់នឹងពត៌មានដែលមិនសមស្របសម្រាប់ពួកគេ។
មាត្រា១៨
មាតាបិតាមានការទទួលខុសត្រូវរួមគ្នាក្នុងការចិញ្ចឹមបីបាច់បុត្រធីតា ឯរដ្ឋវិញត្រូវតែគាំទ្រមាតាបិតាឱ្យបំពេញការងារនេះ។ រដ្ឋត្រូវតែផ្តល់ការឧបត្ថម្ភសមស្របដល់មាតាបិតាក្នុងការចិញ្ចឹមបីបាច់បុត្រធីតា។

មាត្រា១៩
រដ្ឋត្រូវការពារកុមារពីរាល់ទម្រងនៃការធ្វើបាបពីមាតាបិតា ឬអ្នកដែលទទួលខុសត្រូវមើលថែទាំកុមារនោះ និងត្រូវបង្កើតកម្មវិធីសង្គមមួយសម្រាប់ការពារកុមារទល់នឹងការធ្វើបាប។
មាត្រា២០
រដ្ឋមានកាតព្វកិច្ចផ្តល់ការការពារពិសេសដល់កុមារដែលខ្វះបរិយាកាសគ្រួសារ ហើយរដ្ឋត្រូវធានាឱ្យមានការថែទាំផ្សេងៗបែបគ្រួសារ និងធានាឱ្យមានស្ថាប័នថែទាំកុមារក្រុមនេះ។ ក្នុងកិច្ចខំប្រឹងប្រែងបំពេញកាតព្វកិច្ចនេះ គេត្រូវគិតពិចារណាដល់មូលដ្ឋានវប្បធម៌របស់កុមារ។
មាត្រា២១
ក្នុងប្រទេសដែលទទួលស្គាល់ ឬអនុញ្ញាតិឱ្យមានការសុំកូនមកចិញ្ចឹម ការសុំកូននេះត្រូវធ្វើឡើងស្របទៅនឹងឧត្តមប្រយោជន៍របស់កុមារ និងមានការអនុញ្ញាតិពីអាជ្ញាធរមានសមត្ថកិច្ចហើយរដ្ឋត្រូវចាត់វិធានការទាំងឡាយណាដែលធានាឱ្យកុមារដែលសុំមកចិញ្ចឹមនេះ បានទទួលការការពារថែទាំយ៉ាងហ្មត់ចត់។
មាត្រា២២
ត្រូវផ្តល់ការការពារពិសេសទៅដល់កុមារភៀសខ្លួន ឬកុមារដែលកំពុងស្វែងរកឋានៈជាជនភៀសខ្លួន។ រដ្ឋមានកាតព្វធ្វើកិច្ចសហប្រត្តិបត្តិការជាមួយអង្គការមានសមត្ថកិច្ចក្នុងការផ្តល់ការការពារ និងការឧបត្ថម្ភក្នុងផ្នែកនេះ។
មាត្រា២៣
កុមារពិការមានសិទ្ធិទទួលការថែទាំ ការអប់រំ និងការបណ្តុះបណ្តាលពិសេស ដើម្បីជួយពួកគេឱ្យអាចរស់នៅក្នុងជីវិតសមរម្យ មានកិត្តិយស។ ការអប់រំ ការថែទាំ និងការបណ្តុះបណ្តាលត្រូវមានទិសដៅ ជួយកុមារពិការឱ្យមានភាពម្ចាស់ការ ដែលអាចឱ្យពួកគេរួមចំណែកយ៉ាងសកម្មក្នុងជីវិតសង្គម។
មាត្រា២៤
កុមារមានសិទ្ធិទទួលសេវាសុខភាព និងការថែទាំវេជ្ជសាស្រ្តដែលមានគុណភាពកម្រិតខ្ពស់បំផុតតាមការដែលអាចធ្វើទៅបាន។ រដ្ឋត្រូវ ផ្តោតការយកចិត្តទុកដាក់ជាពិសេសទៅលើការផ្តល់ការថែទាំសុខភាពបឋម ការថែទាំបង្ការសុខភាព ការអប់រំសុខភាពសាធារណៈ និងការកាត់បន្ថយអត្រាស្លាប់នៃកុមារ។ គេត្រូវតែជំរុញឱ្យមានកិច្ចសហប្រតិបត្តិការក្នុងវិស័យនេះ និងខិតខំធ្វើឱ្យកុមារគ្រប់រូបទទួលបាននូវសេវាសុខភាពប្រកបដោយប្រសិទ្ធិភាព និងគុណភាព។
មាត្រា២៥
កុមារដែលត្រូវបានរដ្ឋគ្រប់គ្រងក្នុងគោលបំណងមើលថែទាំការពារមានសិទ្ធិទទួលការត្រួតពិនិត្យវាយតម្លៃជាទៀងទាត់លើការគ្រប់គ្រងនេះ។
មាត្រា២៦
កុមារមានសិទ្ធិទទួលប្រយោជន៍ពីសន្តិសុខសង្គមក្នុងនោះរួមទាំងកិច្ចធានារ៉ាប់រងសង្គមផងដែរ។
មាត្រា២៧
កុមារគ្រប់រូបមានសិទ្ធិរស់នៅក្នុងកម្រិតជីវភាពមួយ ដែលសមស្របទៅនឹងការលូតលាស់ផ្នែករាងកាយ សតិបញ្ញា ស្មារតី គុណធម៌ និងសង្គម។ មាតាបិតាមានការទទួលខុសត្រូវចម្បងក្នុងការធានាឱ្យកុមាររស់នៅក្នុងកម្រិតជីវភាពសមស្រប។ ឯភារកិច្ចរបស់រដ្ឋវិញ គឺធ្វើយ៉ាងណាឱ្យការទទួលខុសត្រូវចម្បងរបស់មាតាបិតានេះបានសម្រេច។ ការទទួលខុសត្រូវរបស់រដ្ឋក្នុងផ្នែកនេះមានដូចជា ការជួយឧបត្ថម្ភផ្នែកសម្ភារៈដល់មាតាបិតា និងកុមារ។
មាត្រា២៨
កុមារមានសិទ្ធិទទួលការអប់រំ ឯរដ្ឋមានភារកិច្ចធ្វើឱ្យការអប់រំនៅបឋមសិក្សាឥតបង់ថ្លៃ និងជាកាតព្វកិច្ច។ រដ្ឋត្រូវជំរុញឱ្យកុមារគ្រប់រូបទទួលបានការអប់រំនៅមធ្យមសិក្សា និងអាចបន្តទទួលការអប់រំនៅឧត្តមសិក្សាទៅតាមសមត្ថភាពរបស់ពួកគេ។ វិន័យ និងបទបញ្ជាសាលាត្រូវស្រមទៅនឹងសេចក្តីថ្លៃថ្នូរជាមនុស្ស និងសិទ្ធិរបស់កុមារ។ រដ្ឋត្រូវតែធ្វើកិច្ចសហប្រតិបត្តិការជាមួយសហគមន៍អន្តរជាតិក្នុងការអនុវត្តន៍សិទ្ធិនេះ។
មាត្រា២៩
រដ្ឋទទួលស្គាល់ថាការអប់រំកុមារត្រូវតម្រង់ទិសទៅរកការអភិវឌ្ឍន៍បុគ្គលិកលក្ខណៈបំណិន សមត្ថភាព បញ្ញា និងរាងកាយរបស់ពួកគេឱ្យដល់កម្រិតខ្ពស់បំផុតដើម្បីរៀបចំកុមារសម្រាប់ជីវិតដ៏សកម្មរបស់មនុស្សពេញវ័យក្នុងសង្គមប្រជាធិបតេយ្យ។ លើសពីនេះការអប់រំត្រូវបណ្តុះកុមារឱ្យចេះគោរពមាតាបិតា អត្តសញ្ញាណ វប្បធម៌ ភាសា សិទ្ធិមនុស្ស និងតម្លៃរបស់ខ្លួន ព្រមទាំងគោរពដល់វប្បធម៌ និងតម្លៃរបស់អ្នកដទៃផងដែរ។
មាត្រា៣០
កុមារជនជាតិភាគតិច និងកុមារក្រុមកុលសម័្ពន្ធដើមមានសិទ្ធិរស់នៅក្នុងវប្បធម៌ផ្ទាល់ខ្លួនរបស់ពួកគេ និងមានសិទ្ធិប្រើប្រាស់ភាសា និងប្រតិបត្តិសាសនារបស់ខ្លួន។
មាត្រា៣១
កុមារមានសិទ្ធិសម្រាក លំហែកម្សាន្ត លេង និងចូលរួមក្នុងសកម្មភាពវប្បធម៌ និងសិល្បៈផ្សេងៗ។


មាត្រា៣២
កុមារមានសិទ្ធិទទួលការការពារអំពីការងារទាំងឡាយណាដែលប៉ះពាល់សុខភាព ការអប់រំ ឬការអភិវឌ្ឍន៍របស់ពួកគេ។ រដ្ឋត្រូវកំណត់អាយុអប្បបរមាសម្រាប់ឱ្យទទួលចូលធ្វើការ និងកំណត់នូវលក្ខខណ្ឌការងារ។
មាត្រា៣៣
កុមារមានសិទ្ធិទទួលបានការការពារពីការប្រើប្រាប់គ្រឿងញៀន គ្រឿងផ្ញោចប្រសាទ និងការចូលពាក់ព័ន្ធក្នុងសកម្មភាពគ្រឿងញៀន។
មាត្រា៣៤
រដ្ឋត្រូវការពារកុមារពីការកេងប្រវ័ញ្ច និងការបំពានផ្នែកផ្លូវភេទ ក្នុងនេះរាប់បញ្ចូលទាំងពេស្យាកម្ម និងការចូលពាកព័ន្ធក្នុងអំពើអាសអាភាសផងដែរ។
មាត្រា៣៥
រដ្ឋមានកាតព្វកិច្ចចាត់រាល់វិធានការទប់ស្កាត់ការលក់ ឬការជួញដូរ និងការចាប់ជំរិត
កុមារ។
មាត្រា៣៦
កុមារមានសិទ្ធិទទួលការការពារពីការកេងប្រវ័ញ្ចគ្រប់រូបភាពផ្សេងៗទៀត ដែលរារាំងដល់សុខុមាលភាពរបស់កុមារ ហើយដែលមិនមានចែងក្នុងមាត្រា៣២, ៣៣, ៣៤, និង៣៥នៃអនុសញ្ញានេះ។
មាត្រា៣៧
រដ្ឋត្រូវធានាថា គ្មានកុមារណាម្នាក់ត្រូវរងទារុណកម្ម អំពើអមនុស្សធម៌ ឬទណ្ឌកម្ម ការចាប់ខ្លួនដោយខុសច្បាប់ ឬការដកហូតសេរីភាពឡើយ។ ទោសប្រហារជីវិត និងការឃុំឃាំងមួយជីវិតដោយគ្មានការដោះលែងត្រូវបានហាមឃាត់ចំពោះជនល្មើសដែលមានអាយុក្រោម១៨ឆ្នាំ។ គេត្រូវបំបែកកុមារជាប់ឃុំឃាំងចេញពីមនុស្សពេញវ័យ លើកលែងតែឧត្តមប្រយោជន៍កុមារ មិនត្រូវឱ្យធ្វើដូចនេះ។ កុមារដែលជាប់ឃុំឃាំងមានសិទ្ធិទទួលជំនួយផ្នែកច្បាប់ និងជំនួយផ្សេងៗទៀត ព្រមទាំងមានសិទ្ធិមានទំនាក់ទំនងជាមួយគ្រួសាររបស់ខ្លួនផង។
មាត្រា៣៨
រដ្ឋត្រូវយកអល់លទ្ធភាពចាត់រាល់វិធានការធានាមិនឱ្យកុមារអាយុក្រោម១៥ឆ្នាំ ចូលពាក់ព័ន្ធដោយផ្ទាល់ក្នុងជម្លោះ។ គ្មានកុមារណាម្នាក់អាយុក្រោម១៥ឆ្នាំត្រូវបានគេជ្រើសរើសចូលបំរើក្នុងកងកម្លាំងប្រដាប់អាវុធឡើយ។ រដ្ឋត្រូវធានាការពារ និងថែរក្សាកុមារដែលទទួលប៉ះពាល់ដោយជម្លោះប្រដាប់អាវុធ ហើយកិច្ចការនេះត្រូវធ្វើឱ្យស្របទៅតាមច្បាប់អន្តរជាតិដែលមាន។
មាត្រា៣៩
រដ្ឋមានកាតព្វកិច្ចធានាដល់កុមាររងគ្រោះដោយជម្លោះប្រដាប់អាវុធ ការធ្វើទារុញកម្ម ការរំលោភបំពាន ការកេងប្រវ័ញ្ចឱ្យបានទទួលការដោះស្រាយសមស្របដើម្បីឱ្យពួកគេអាចស្តារលទ្ធភាពចូលទៅរួមរស់ក្នុងសង្គមវិញ។
មាត្រា៤០
កុមារទំនាស់នឹងច្បាប់មានសិទ្ធិទទួលនូវសេវាកម្មទាំងឡាយ ដែលនាំដល់ការលើកតម្កើងសេចក្តីថ្លៃថ្នូរ និងតម្លៃរបស់ខ្លួន (ស្របទៅតាមវ័យរបស់កុមារ) ដើម្បីឱ្យគេអាចត្រឡប់ចូលមករួមរស់ជាមួយសង្គមវិញ។ កុមារក្រុមនោះមានសិទ្ធិទទួលបានការធានារ៉ាប់រងជាមូលដ្ឋាន ការធានាផ្នែកច្បាប់ និងជំនួយផ្សេងៗដើម្បីការពារខ្លួនចំពោះមុខតុលាការ។ ការប្រើប្រាស់វិធានការច្បាប់ និងការឃុំឃាំងកុមារក្រុមនេះត្រូវជៀសវាងក្នុងករណីដែលអាចធ្វើបាន។

មាត្រា៤១
ក្នុងករណីដែលច្បាប់ជាតិ ឬអន្តរជាតិពាក់ព័ន្ធនឹងសិទ្ធិកុមារដែលកំពុងដែលមានសុពលភាពក្នុងប្រទេស ដែលកុមាររស់នៅមានបទដ្ឋានកំរិតខ្ពស់ជាងអនុសញ្ញាសិទ្ធិកុមារនេះនោះបទដ្ឋានខ្ពស់ជាងនោះត្រូវយកមកប្រើប្រាស់វិញ។
មាត្រា៤២-៥៤
ពីមាត្រា៤២ ដល់មាត្រា៥៤ ចែងអំពី៖
(១) កាតព្វកិច្ចរបស់រដ្ឋក្នុងការផ្សព្វផ្សាយអនុសញ្ញានេះឱ្យបានយល់ជ្រួតជ្រៀបដល់មនុស្សពេញវ័យ និងកុមារគ្រប់ៗរូប។
(២) ការបង្កើតគណៈកម្មាធិការសិទ្ធិកុមារដែលមានអ្នកជំនាញការ ១០រូបសម្រាប់ពិនិត្យមើលរបាយការណ៍រដ្ឋភាគី ដែលត្រូវដាក់ជូនគណៈកម្មាធិការ២ឆ្នាំក្រោយពីឱ្យសច្ចាប័ន និងរៀងរាល់៥ឆ្នាំបន្តពីនោះ។ ការចូលជាធរមាននៃអនុសញ្ញានេះក្រោយពីមានរដ្ឋ២០ ចូលជាភាគី។
(៣) ការតម្រូវឱ្យរដ្ឋភាគីផ្សព្វផ្សាយរបាយការណ៍របស់ខ្លួនឱ្យបានទូលំទូលាយដល់សាធារណៈជន។
(៤) គណៈកម្មាធិការអាចលើកសំណើឱ្យមានការសិក្សាស្រាវជ្រាវ ពិសេសលើបញ្ហាដែលពាក់ព័ន្ធនឹងសិទ្ធិកុមារ និងអាចបញ្ជូនទៅរដ្ឋភាគីនីមួយៗ និងមហាសន្និបាទអង្គការសហប្រជាជាតិនូវការវាយតម្លៃរបស់ខ្លួន។
(៥) ដើម្បីបង្កើនប្រសិទ្ធិភាពនៃការអនុវត្តន៍អនុសញ្ញា និងជំរុញឱ្យមានកិច្ចសហប្រតិបត្តិការអន្តរជាតិនោះ ទីភ្នាក់ងារឯកទេសរបស់អង្គការសហប្រជាជាតិ ដូចជាអង្គការពលកម្មអន្តរជាតិ (ILO) អង្គការសុខភាពពិភពលោក (WHO) អង្គការអប់រំវិទ្យាសាស្ត្រ និងវប្បធម៌ អង្គការសហប្រជាជាតិ (UNESCO) និងអង្គការមូលនិធិកុមារអង្គការសហប្រជាជាតិ (UNICEF) អាចចូលរួមកិច្ចប្រជុំរបស់គណៈកម្មាធិការបាន។ អង្គការមានសមត្ថកិច្ចផ្សេងៗទៀតរួមទាំងអង្គការមិនមែនរដ្ឋាភិបាល ដែលមានឋានៈជាអ្នកផ្តល់យោបល់ដល់ អង្គការសហប្រជាជាតិ ឬស្ថាប័នអង្គការសហប្រជាជាតិអាចជូនពត៌មានទៅគណៈកម្មាធិការ និងអាចត្រូវបានស្នើឱ្យជួយផ្តល់យោបល់លើការអនុវត្តអនុសញ្ញាសិទ្ធិកុមារ។
II. ការក្លាយជាសមាជិកភាពនៃអនុសញ្ញា និងការអនុវត្តអនុសញ្ញារបស់កម្ពុជា
កម្ពុជាបានក្លាយជារដ្ឋភាគីនៃអនុសញ្ញាស្តីពីសិទ្ធិកុមារនៅថ្ងៃទី១៥ វិច្ឆិកា ១៩៩២ ជារដ្ឋភាគីនៃពិធីសារបន្ថែមប្រឆាំងនឹងការជួញដូរកុមារ នៅថ្ងៃទី៣០ មិថុនា ឆ្នាំ២០០២ និងជារដ្ឋភាគីនៃពិធីនៃពិធីសារបន្ថែមស្តីពីការពាក់ព័ន្ធកុមារនៅក្នុងជម្លោះប្រដាប់អាវុធនៅថ្ងៃទី១៦ សីហា ២០០៦។
មាត្រា៣១ នៃរដ្ឋធម្មនុញ្ញធានាការពារអនុសញ្ញានេះ ជាមួយនឹងសន្ធិសញ្ញាសិទ្ធិមនុស្សអន្តរជាតិដទៃទៀតថាជាផ្នែកមួយនៃច្បាប់កម្ពុជា។ មាត្រា៤៨ គូសបញ្ជាក់បន្ថែមទៀតថា “រដ្ឋធានារក្សាការពារសិទ្ធិរបស់កុមារដែលមានចែងក្នុងអនុសញ្ញាស្តីពីសិទ្ធិកុមារ ជាពិសេសសិទ្ធិមានជីវិតរស់នៅ សិទ្ធិទទួលការអប់រំរៀនសូត្រ សិទ្ធិត្រូវបានទទួលការគាំពារក្នុងស្ថានការណ៍មានសង្គ្រាម និងការការពារប្រឆាំងនឹងអាជីវកម្ម សេដ្ឋកិច្ច ឬកាមគុណលើកុមារ។”
នៅក្នុងសេចក្តីសម្រេចរបស់ខ្លួនកាលពីថ្ងៃទី១០ កក្កដា ២០០៧ ក្រុមប្រឹក្សាធម្មនុញ្ញ ដែលជាស្ថាប័នមួយបង្កើតឡើង ដើម្បីការពាររដ្ឋធម្មនុញ្ញ បានគូសបញ្ជាក់ជាថ្មី ពីការអនុវត្តសន្ធិសញ្ញាសិទ្ធិមនុស្សអន្តរជាតិ នៅក្នុងច្បាប់កម្ពុជា និងធ្វើការរំលឹកដល់ចៅក្រម ក្នុងការសម្រេចក្តី និងធ្វើការបកស្រាយច្បាប់ ថាចៅក្រមត្រូវប្រកាន់ឱ្យបានខ្ជាប់ខ្ជួនដល់បទបញ្ញាត្តិនៃសន្ធិសញ្ញាដែលកម្ពុជាបានទទួលស្គាល់ រួមទាំងអនុសញ្ញាស្តីពីសិទ្ធិកុមារផង។
គណៈកម្មាធិការសិទ្ធិកុមារ
ដោយបានក្លាយខ្លួនជារដ្ឋភាគីនៃអនុសញ្ញា រដ្ឋនោះត្រូវធ្វើការប្តេជ្ញាចិត្តដោយភា្ជប់កាតព្វកិច្ចផ្លូវច្បាប់ចំពោះប្រជាពលរដ្ឋរបស់ខ្លួន ជាពិសេសដល់កុមារព្រមទាំងសហគមន៍អន្តរជាតិ ពីការអនុវត្តបទបញ្ញាត្តិទាំងឡាយនៃអនុសញ្ញានេះដើម្បីលើកស្ទួយ និងការពារសិទ្ធិកុមារ។
យោងតាមអនុសញ្ញានេះ គណកម្មាធិការអន្តរជាតិមួយ ដែលមានអ្នកជំនាញការឯករាជ្យ ហើយដែលគេស្គាល់ជាទូទៅថាគណៈកម្មាធិការសិទ្ធិកុមារត្រូវបានបង្កើតឡើង ដើម្បីតាមដានការវិវត្តន៍របស់រដ្ឋភាគី ក្នុងការបំពេញតាមការប្តេជ្ញាចិត្តរបស់ខ្លួន។ គ្រប់រដ្ឋភាគី តម្រូវឱ្យធ្វើរបាយការណ៍ជាទៀតទាត់តាមកាលកំណត់ជូនគណៈកម្មាធិការ ពីវិធានការដែលខ្លួនប្រកាន់យកដើម្បីអនុវត្តអនុសញ្ញានេះ។
កម្ពុជាបានធ្វើរបាយការណ៍ចំនួនពីរលើករួចមកហើយជូនគណៈកម្មាធិការ។ រាជរដ្ឋាភិបាលកម្ពុជា បានដាក់របាយការណ៍តាមកាលកំណត់លើកទីពីររបស់ខ្លួនជូនគណៈកម្មាធិការ កាលពីខែកុម្ភៈ ឆ្នាំ២០០៩ ហើយគណៈកម្មាធិការនឹងពិនិត្យរបាយការណ៍នេះ នៅពេលណាមួយក្នុងឆ្នាំ២០១០ ឬ២០១១។
1. សិទ្ធិកុមារ
កុមារជានរណា? ហេតុអ្វីកុមារត្រូវបានការពារ?
កុមារត្រូវគេទទួលស្គាល់ជាមនុស្សមានអាយុក្រោម១៨ឆ្នាំ លើកលែងតែច្បាប់របស់ប្រទេស ចែងពីអាយុពេញវ័យដែលគេសន្មត់រហ័សជាង។
កុមារមានសិទ្ធិឱ្យគេប្រព្រឹត្តទៅលើ ដូចមនុស្សពេញវ័យដទៃទៀតដែរ ដើម្បីរស់នៅក្នុងសេរីភាព សេចក្តីថ្លៃថ្នូរ សមភាព និងសុវត្ថិភាព។ ក្នុងពេលជាមួយគ្នានេះដែរ កុមារក៏មានសិទ្ធិពិសេសបន្ថែម ដោយសារតែពួកគេមានវ័យក្មេង និងងាយរងគ្រោះ។ កុមារនឹងមិនអាចរស់រាន និងឈានដល់សក្តានុពលពេញលេញ បើគ្មានជំនួយ និងការសហការពីមនុស្សពេញវ័យ។ គោលបំណងរបស់អនុសញ្ញាស្តីពីសិទ្ធិកុមារ គឺបង្កើតជាបទដ្ឋានសម្រាប់ការពារកុមារប្រឆាំងនឹងការទុកចោលមិនយកចិត្តទុកដាក់ ការរំលោភបំពាន ការកេងប្រវ័ញ និងការរើសអើងដែលខ្លួនជួបប្រទះក្នុងកម្រិតផ្សេងៗ ជារៀងរាល់ថ្ងៃ នៅគ្រប់ប្រទេស។
2. គោលការណ៍នៃការអនុវត្តអនុសញ្ញា
អនុសញ្ញាស្តីពីសិទ្ធិកុមារមានចែងគោលការណ៍ណែនាំ៤ ដែលតាមរយៈនៃគោលការណ៍នេះ សិទ្ធិកុមារត្រូវបានការពារ។ គោលការណ៍ទាំងបួននេះ រួមមាន៖
2.1. ឧត្តមប្រយោជន៍កុមារ (មាត្រា៣)
គ្រប់សកម្មភាពពាក់ព័ន្ធនឹងកុមារ ត្រូវយកឧត្តមប្រយោជន៍របស់កុមារមកពិចារណាជាចម្បង។
2.2. ការមិនរើសអើង (មាត្រា២)
កុមារគ្រប់រូបត្រូវទទួលបានសិទ្ធិទាំងអស់របស់ខ្លួន ដោយមិនមានការរើសអើងពីប្រភេទណាមួយទេ។ កុមារមិនអាចត្រូវបានគេបដិសេធសិទ្ធិរបស់ខ្លួនដោយសារតែជាតិសាសន៍ ពណ៌សម្បុរ ភេទ ភាសា សាសនា ទស្សនៈនយោបាយ ឬទស្សនៈផ្សេងៗ ជាតិ ប្រភពជនជាតិ ឬឋានៈក្នុងសង្គម ទ្រព្យសម្បត្តិ ពិការភាព កំណើត ឋានៈ ឬស្ថានភាព ផ្សេងៗទៀតរបស់កុមារ ឬឱពុក ម្តាយរបស់កុមារនោះទេ។
2.3. សិទ្ធិមានជីវិត សិទ្ធិរស់រានមានជីវិត និងសិទ្ធិអភិវឌ្ឍន៍ (មាត្រា៦)
កុមារគ្រប់រូប មានសិទ្ធិមានជីវិតតាំងពីកំណើង។ រដ្ឋត្រូវធានាពីការរស់រានមានជីវិត និងការអភិវឌ្ឍន៍របស់កុមារ ឱ្យមានកម្រិតអតិប្បរមាតាមដែលអាចធ្វើបាន។


2.4. ការគោរពទស្សនៈកុមារ (មាត្រា១២)
កុមារដែលមានសមត្ថភាពបង្កើតទស្សនៈផ្ទាល់ខ្លួន មានសិទ្ធិបញ្ចេញមតិរបស់គេ ដោយសេរី ក្នុងគ្រប់បញ្ហាពាក់ព័ន្ធនឹងខ្លួនគេ។ ទស្សនៈកុមារត្រូវតែបានយកទៅពិចារណាថ្លឹងថ្លែង ឱ្យបានសម្រេចទៅតាមអាយុ និងការយល់ដឹង (ភាពចាស់ចិត្តចាស់គំនិត) របស់កុមារ។
3. សិទ្ធិជាក់លាក់មួយចំនួនដូចដែលបានកំណត់ក្នុងអនុសញ្ញា
អនុសញ្ញាបានធ្វើការចែងយ៉ាងច្បាស់លាស់នូវសិទ្ធិសំខាន់ធំៗ៤ ប្រភេទក្នុងគោលបំណងក្នុងការការពារកុមារ រួមមាន៖
3.1. សិទ្ធិរស់រានមានជីវិត
សិទ្ធិនេះរួមបញ្ចូល សិទ្ធិមានជីវិត និងសិទ្ធិទទួលបានការថែទាំសុខភាព និងវេជ្ជសាស្ត្រក្នុងកម្រិតខ្ពស់បំផុត។
3.2. សិទ្ធិអភិវឌ្ឍន៍
សិទ្ធិទាំងនេះរួមបញ្ចូលអ្វីទាំងអស់ដែលកុមារត្រូវការដើម្បីលូតលាស់ក្នុងកម្រិតខ្ពស់បំផុត និងដើម្បីឱ្យក្លាយទៅជាសមាជិកដែលទទួលខុសត្រូវរបស់សង្គម។ សិទ្ធិនេះ រួមមានការអប់រំគ្រប់ប្រភេទ និងសិទ្ធិទទួលបានជីវភាពរស់នៅគ្រប់គ្រាន់ សម្រាប់ការលូតលាស់របស់កុមារ ផ្នែករាងកាយ សតិអារម្មណ៍ ស្មារតី សីលធម៌ និងសង្គម។
3.3. សិទ្ធិទទួលបាននូវការការពារ
សិទ្ធិនេះចង់សំដៅយ៉ាងទូលាយដល់សិទ្ធិដែលត្រូវបានទទួលការការពារ រួចផុតពីអំពើ និងការប្រព្រឹត្តផ្សេងៗដែលបង្កអន្តរាយដល់កុមារ។ សិទ្ធិនេះ រួមមានការការពារពីការរើសអើសពី ការរំលាភបំពាន ការទុកចោលមិនយកចិត្តទុកដាក់ និងការកេងប្រវ័ញ ការការពារកុមារដែលគ្មានគ្រួសារ និងការការពារកុមារជាជនភៀសខ្លួន។
3.4. សិទ្ធិចូលរួម
សិទ្ធិទាំងនេះ គ្របដណ្តប់លើសិទ្ធិរបស់កុមារក្នុងការចូលរួមបញ្ចេញមតិរបស់ខ្លួនក្នុងគ្រប់បញ្ហា និងត្រូវបានគេទទួលស្តាប់ក្នុងគ្រប់សេចក្តីសម្រេចដែលប៉ះពាល់ដល់អាយុជីវិតរបស់កុមារ។ នៅពេលសមត្ថភាពរបស់កុមារវិវត្តឡើង កុមារគួរតែមានឱកាសកាន់តែច្រើនជាងមុន ក្នុងការចូលរួមសកម្មភាពរបស់សង្គម ដើម្បីជាការរៀបចំសម្រាប់ជីវិតជាមនុស្សពេញវ័យ។
4. កាតព្វកិច្ចរស់រាជរដ្ឋាភិបាលចំពោះអនុសញ្ញាស្តីពីសិទ្ធិកុមារ
រដ្ឋភាគីនីមួយៗនៃអនុសញ្ញាស្តីពីសិទ្ធិកុមារត្រូវបំពេញកាតព្វកិច្ចដូចខាងក្រោម៖
អនុម័តច្បាប់ គោលនយោបាយ និងកម្មវិធីផ្សេងៗដើម្បីធានាការអនុវត្តន៍ និងការទទួលបានសិទ្ធិដែលមានចែងក្នុងអនុសញ្ញាសិទ្ធិកុមារ (មាត្រា៤)
ចាត់វិធានការច្បាប់ រដ្ឋបាល និងវិធានការដទៃទៀតឱ្យបានសមស្របទៅនឹងកម្រិតអតិបរមានៃធនធានដែលមានរបស់ប្រទេសខ្លួន និងតាមរយៈកិច្ចសហប្រតិបត្តិការអន្តរជាតិ។ នេះមានន័យថាកំណត់អាទិភាព និងទុកកុមារជាចម្បង (មាត្រា៤)
លើកកម្ពស់ការយល់ដឹង ពីអនុសញ្ញាស្តីពីសិទ្ធិកុមារ (មាត្រា៤២)
បញ្ជូនរបាយការណ៍ស្តីពីស្ថានភាពបច្ចុប្បន្នរបស់កុមារ និងភាពរីកចម្រើននៃការអនុវត្តន៍ អនុសញ្ញាស្តីពីសិទ្ធិកុមារ ទៅឱ្យគណៈកម្មាធិការសិទ្ធិកុមារ របស់អង្គការសហប្រជាជាតិពីរឆ្នាំក្រោយពីការផ្តល់សច្ចាប័នលើអនុសញ្ញានេះ និងរៀងរាល់៥ឆ្នាំម្តង បន្តបន្ទាប់មកទៀត (មាត្រា៤៤)



III. ពិសារបន្ថែមនៃអនុសញ្ញាស្តីពីសិទ្ធិកុមារ
ពិធីសារបន្ថែម គឺជាឯកសារបន្ថែមលើសន្ធិសញ្ញាគោលដែលរដ្ឋនីមួយៗ អាចជ្រើសរើសដើម្បីចូលជាសមាជិក ប្រសិនបើរដ្ឋនោះយល់ព្រមទទួលកាតព្វកិច្ចបន្ថែមតាមពិធីសារនោះដោយមិនគិតដល់អនុសញ្ញាដើមឡើយ។
អនុសញ្ញាស្តីពីសិទ្ធិកុមារ មានពិធីសារបន្ថែមចំនួនពីរដែលត្រូវបានអនុម័តដោយមហាសន្និបាតអង្គការសហប្រជាជាតិកាលពីខែឧសភា ឆ្នាំ២០០០ដូចគ្នា។ ពិធីសារមួយគឺ សំដៅប្រឆាំងនឹងការជួញដូរកុមារ ពេស្យាកម្មកុមារ និងរូបភាពអាសអាភាសកុមារ ឯពិធីសារបន្ថែមមួយទៀត គឺសំដៅដល់ការការពារកុមារពីការពាក់ព័ន្ធនៅក្នុងជម្លោះប្រដាប់អាវុធ ដោយធ្វើការដាក់កំហិត និងបញ្ញាត្តិពីការប្រើប្រាស់ទាហានក្រោមអាយុ១៨ឆ្នាំ។











សេចក្តីសន្និដ្ឋាន
អនុសញ្ញាស្តីពីសិទ្ធិកុមារ គឺជាលិខិតុបករណ៍អន្តរជាតិមួយដែលបានបង្កើតឡើងដោយមហាសន្និបាទអង្គការសហប្រជាជាតិ ក្នុងគោលបំណង ការពារ និងផ្តល់ឧត្តមប្រយោជន៍ដល់កុមារដែលជាជនគ្មានសមត្ថភាព ក្នុងការសម្រេចចិត្តចំពោះកិច្ចការងារជាច្រើន។ លើសពីនេះទៅទៀត អនុសញ្ញានេះមានទិសដៅដើម្បីធ្វើយ៉ាងណាធានាឱ្យកុមារអាចទទួលបាននូវ កុមារភាព មួយប្រកបដោយសុភមង្គល ហើយនិងប្រើប្រាស់បាននូវសិទ្ធិ និងសេរីភាពទាំងឡាយដែលមានចែងនៅក្នុងសេចក្តីថ្លែងការណ៍នេះ ដើម្បីជាគុណប្រយោជន៍សម្រាប់ខ្លួនផ្ទាល់ និងសម្រាប់សង្គមហើយ និងសុំអំពាវនាវដល់មាតាបិតា ដល់បុរស ស្ត្រីជាបុគ្គលម្នាក់ៗដល់អង្គការស្ម័គ្រចិត្តដល់អាជ្ញាធរមូលដ្ឋាន និងដល់រដ្ឋាភិបាលនានា សុំឱ្យទទួលស្គាល់សិទ្ធិទាំងនេះ ហើយនឹងប្រឹងប្រែងធ្វើឱ្យមានការគោរពសិទ្ធិទាំងនេះ អាស្រ័យដោយវិធានការច្បាប់ និងវិធានការផ្សេងៗទៀតដែលនឹងត្រូវប្រកាន់យកមកអនុវត្តន៍។ ម្យ៉ាងវិញទៀត ដោយសារតែគេឃើងថាកុមារត្រូវបានក្លាយជាជនរងគ្រោះដែលមានចំនួនច្រើន ដូច្នេះហើយបានជាមានសេចក្តីពា្រងច្បាប់ ឬសេចក្តីស្នើច្បាប់ជាច្រើនតែងតែមានកង្វល់អំពីបញ្ហានេះ។







ឯកសារយោង
 សេចក្តីថ្លែងការណ៍ និងអនុសញ្ញាស្តីពីសិទ្ធិកុមារ បោះពុម្ពឆ្នាំ១៩៩៣ ដោយឧត្តមស្នងការទទួលបន្ទុកសិទ្ធិមនុស្សប្រចាំនៅកម្ពុជា។
 អនុសញ្ញាស្តីពីសិទ្ធិកុមារ និងពិធីសារបន្ថែម បោះពុម្ពផ្សាយនៅ ខែមិថុនា ឆ្នាំ២០០៩ ដោយ យូនីសេហ្វនៅកម្ពុជា។
 សង្ខេបអនុសញ្ញាស្តីពីសិទ្ធិកុមារ ចងក្រងដោយ អង្គការអូស្ត្រាលីសង្គ្រោះកុមារ រួមសហការជាមួយគណៈកម្មាធិការអង្គរការមិនមែនរដ្ឋាភិបាលដើម្បីសិទ្ធិកុមារ។

Friday, March 18, 2011

Economic and Social Counci resolution 1985/17

Review of the composition, organization and administrative
arrangements of the Sessional Working Group of Governmental
Experts on the Implementation of the International Covenant
on Economic, Social and Cultural Rights

Economic and Social Counci resolution 1985/17


The Economic and Social Council,


Recalling its resolution 1988 (LX) of 11 May 1976, by which it noted the
important responsibilities placed upon the Economic and Social Council by the
International Covenant on Economic, Social and Cultural Rights, in
particular those resulting from articles 21 and 22 of the Covenant, and
expressed its readiness to fulfil those responsibilites,

Recalling its decision 1978/10 of 3 May 1978, by which it decided to
establish a Sessional Working Group on the Implementation of the International
Covenant on Economic, Social and Cultural Rights, for the purpose of assisting
the Council in the consideration of reports submitted by States parties to the
Covenant in accordance with Council resolution 1988 (LX), and determined the
composition of the Working Group,

Recalling also its resolution 1979/43 of 11 May 1979, by which it
approved the methods of work of the Working Group, and its decision 1981/158
of 8 May 1981, by which it incorporated certain changes in, and modified the
methods of work of, the Working Group,

Recalling further its resolution 1982/33 of 6 May 1982, by which it
modified the composition, organization and administrative arrangements of the
Sessional Working Group of Governmental Experts and decided to review the
composition, organization and administrative arrangements of the Group at its
first regular session of 1985,

Having considered the report of the Secretary-General on the composition,
organization and administrative arrangements of the Sessional Working Group of
Governmental Experts on the Implementation of the International Covenant on
Economic, Social and Cultural Rights and other bodies established in
accordance with existing international instruments in the field of human
rights,

Having considered the report of the Sessional Working Group of
Governmental Experts on the Implementation of the International Covenant on
Economic, Social and Cultural Rights,

Decides that:

(a) The Working Group established by Economic and Social Council
decision 1978/10 and modified by Council decision 1981/158 and resolution
1982/33 shall be renamed "Committee on Economic, Social and Cultural Rights"
(hereinafter referred to as "the Committee");

(b) The Committee shall have eighteen members who shall be experts with
recognized competence in the field of human rights, serving in their personal
capacity, due consideration being given to equitable geographical distribution
and to the representation of different forms of social and legal systems; to
this end, fifteen seats will be equally distributed among the regional groups,
while the additional three seats will be allocated in accordance with the
increase in the total number of States parties per regional group;

(c) The members of the Committee shall be elected by the Council by
secret ballot from a list of persons nominated by States parties to the
International Covenant on Economic, Social and Cultural Rights under the
following conditions:

(i) The members of the Committee shall be elected for a term of four
years and shall be eligible for re-election at the end of their
term, if renominated;

(ii) One half of the membership of the Committee shall be renewed every
second year, bearing in mind the need to maintain the equitable
geographical distribution mentioned in subparagraph (b) above;

(iii) The first elections shall take place during the first regular
session of 1986 of the Council; immediately after the first
elections, the President of the Council shall choose by lot the
names of nine members whose term shall expire at the end of two
years;

(iv) The terms of office of members elected to the Committee shall begin
on 1 January following their election and expire on 31 December
following the election of members that are to succeed them as
members of the Committee;

(v) Subsequent elections shall take place every second year during the
first regular session of the Council;

(vi) At least four months before the date of each election to the
Committee the Secretary-General shall address a written invitation
to the States parties to the Covenant to submit their nominations
for membership of the Committee within three months; the
Secretary-General shall prepare a list of the persons thus
nominated, with an indication of the States parties which have
nominated them, and shall submit it to the Council no later than one
month before the date of each election;

(d) The Committee shall meet annually for a period of up to three weeks,
taking into account the number of reports to be examined by the Committee,
with the venue alternating between Geneva and New York;

(e) The members of the Committee shall receive travel and subsistence
expenses from United Nations resources;

(f) The Committee shall submit to the Council a report on its
activities, including a summary of its consideration of the reports submitted
by States parties to the Covenant, and shall make suggestions and
recommendations of a general nature on the basis of its consideration of those
reports and of the reports submitted by the specialized agencies, in order to
assist the Council to fulfil, in particular, its responsibilities under
articles 21 and 22 of the Covenant;

(g) The Secretary-General shall provide the Committee with summary
records of its proceedings, which shall be made available to the Council at
the same time as the report of the Committee; the Secretary-General shall
further provide the Committee with the necessary staff and facilities for the
effective performance of its functions, bearing in mind the need to give
adequate publicity to its work;

(h) The procedures and methods of work established by Council resolution
1979/43 and the other resolutions and decisions referred to in the preamble to
the present resolution shall remain in force in so far as they are not
superseded or modified by the present resolution;

(i) The Council shall review the composition, organization and
administrative arrangements of the Committee at its first regular session of
1990, and subsequently every five years, taking into account the principle of
equitable geographical distribution of its membership.


22nd plenary meeting
28 May 1985

PRAKAS ON INTRODUCTION OF FINANCIAL REPORTING TEMPLATE FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Phnom Penh, 16 June 2006

PRAKAS
ON
INTRODUCTION OF FINANCIAL REPORTING TEMPLATE
FOR SMALL AND MEDIUM-SIZED ENTERPRISES

**************

Senior Minister
Minister of Economy and Finance


- Having seen the Constitution of the Kingdom of Cambodia;
- Having seen Royal Decree No NS/RKT/0704/001 dated 13 July 2004 promulgating addendum to the Constitution aimed to secure regular functioning of the national institutions;
- Having seen Royal Decree No NS/RKT/0704/124 dated 15 July 2004 on appointment of the Royal Government of Cambodia;
- Having seen Royal Kram No 02 NS/94 dated 20 July 1994 promulgating Law on Organising and Functioning of the Council of Ministers;
- Having seen Royal Kram No NS/RKM/0196/18 dated 24 January 1996 promulgating Law on Establishment of the Ministry of Economy and Finance;
- Having seen sub-decree No 04/ANKr/BK dated 20 January 2000 on the Composition and Functioning of the Ministry of Economy and Finance;
- Having seen sub-decree No 87/ANKr/BK dated 18 January 2004 on the addition and rectification of a number of departments of the Ministry of Economy and Finance;
- Having seen Royal Kram ChS/RKM/069/03 dated 17 June 1996 promulgating Law on General Statute of Public Enterprises;
- Having seen Royal Kram NS/RKM/0702/011 dated 8 July 2002 promulgating Law on Corporate Accounts, Their Audit and Accounting Profession;
- Having seen Sub-Decree No 08 ANKr BK dated 3 March 2003 on Composition and Functioning of National Accounting Council;
- Having seen Prakas of the Ministry of Economy and Finance No. 170 SHV dated 27 March 2003 on Appointment of Board of Director to the National Accounting Council;
- As requested by the National Accounting Council according to minute of meeting dated 27 March 2006;
- Pursuant to the necessity of the Ministry of Economy and Finance.

DECIDES
Article 1

To introduce to small and medium-sized enterprise defined in article 2 below a standard financial reporting template called "Financial Reporting Template for Small and Medium-Sized Enterprises" as attached in Appendix of this Prakas to use so as to facilitate each small and medium-sized enterprise with a tool to apply for financing from banking and financial institutions, or for other needs at all time before being able to prepare financial statements by due date and in accordance with laws and regulations in force.


Article 2

It is deemed as "SMEs" automatically under this Prakas any enterprise carrying on business activities, which is not subject to obligation of preparing financial statements in accordance with Cambodian Accounting Standards, and based on its declaration data or examination, meets two of the three following criteria:

1. Total maximum workers-employees from 11 to 100.
2. Annual turnover is from 100 million Riels to less than 250 million Riels.
3. Total assets are from 100 million Riels to 250 million Riels.

Article 3

In preparing financial statements in accordance with the template as stated in Article 1 above, each small and medium-sized enterprise shall be responsible for its declaration by ensuring that all data provided are obtained from records or statistics properly maintained in accordance with relevant applicable laws and regulations.

Article 4

National Accounting Council shall be in charge of public dissemination, especially among SME milieu as well as banking and financial institutions, of the spirit of this Prakas and the Financial Reporting Template as in Appendix, and follows through to enforce the implementation until objectives are achieved.

Article 5

National Accounting Council, General Secretariat, General Inspection, all relevant departments and units under the tutelage of the Ministry of Economy and Finance, and all SMEs in the kingdom of Cambodia shall rigorously implement this Prakas in accordance with individual duties.

Article 6

This Prakas is effective from the date of signature.


Senior Minister
Minister of Economy and Finance

Recipients
- As in Article 5 "for implementation"
- Archives-documentation

cc
- Council of Ministers "for information"
- Administration Office of the Council of Ministers "for publication in Royal Gazette"

Forward
The Royal Government of Cambodia has passed many laws in recent years to facilitate Cambodia’s modernization and integration into the global economy. In 2002, the requirement to prepare financial statements was mandated in the Law on Corporate Accounts, their Audit, and the Accounting Profession (“LAAAP”), and in 2003, Cambodian Accounting Standards (“CAS”) were introduced. The purpose of CAS is to provide the basis for recording and classifying financial transactions, and to establish a framework for preparing financial statements.
In 2005, the National Accounting Council (“NAC”), in conjunction with the Asian Development Bank (“ADB”) and the Kampuchea Institute of Certified Public Accountants and Auditors (“KICPAA”), undertook a review of the implementation of the LAAAP. Consequently, a new Prakas was issued, which, inter alia, established thresholds for enterprises to be subject to statutory audit. In addition to establishing the statutory audit thresholds, the Prakas clarified that only those enterprises that were subject to statutory audit were required to prepare financial statements in accordance with CAS.
The Cambodian economy, at its current stage of economic development, is host to a large number of small and medium sized enterprises (“SMEs”) that are not required to prepare financial statements in accordance with CAS. However, these same SMEs often find it difficult to obtain access to finance, due to their inability to provide lending institutions with appropriate financial information.
To assist SMEs to improve their access to finance, NAC and KICPAA, together with Asian Development Bank (ADB), designed the attached financial reporting template as part of ADB’s SME Development Program technical assistance. In addition to the template, this booklet contains explanatory notes on the basis of preparation of the financial reporting template, a definitions section that explains in plain language the various items that make up the financial statements and the terms contained therein, and a brief narrative on why it is important for enterprises to maintain accounting records, and produce financial statements.
I fully encourage SMEs to use the template in this booklet as a basis for preparing financial statements, for both internal management purposes, and for presentation to banks to support an application for a loan.

Phnom Penh , June 14, 2006



H.E. Ngy Tayi
Under Secretary of State of Ministry of Economy and Finance
Chairman of the Cambodian Accounting System Reform and
National Accounting Council



























Table of Contents
Page
1. Forward
2. Overview of Financial Reporting Template for SME 1
3. Benefits of using Financial Reporting Template 3
4. Definitions of terminology 5
i. Balance Sheet 5
ii. Income Statement 10
iii. Notes to Financial Statements 12
5. Instructions on completing the Financial Reporting Template 13
6. Financial Reporting Template 15
i. Financial Reporting Template for company
ii. Financial Reporting Template for sole proprietorship


Overview of Financial Reporting Template for SMEs

Overview

The Financial Reporting Template (“FRT”) has been designed to assist enterprises to prepare a basic set of financial statements. The main reason for developing the FRT is to enable enterprises to provide basic financial information to potential lenders. In addition it is anticipated that by preparing basic financial statements, owners and managers of enterprises will be able to better understand and manage their business.

The FRT is a tool to assist enterprises in preparing their financial statements to accompany an application for borrowing from lenders, and to assist enterprises to comply with the applicable laws and regulations.

What is the FRT?

The FRT includes the following components:

1. Corporate information / enterprise information
2. Statement by Directors / Statement by Owner
3. Balance Sheet
4. Income Statement
5. Notes to the financial statements

An explanation of each component of the FRT follows:

1. Corporate information / enterprise information

This schedule provides the readers of the financial statements with fundamental information about the enterprise.

The registration number indicates the legal form of the enterprise, and should be obtained from the business registration or license certificate issued by the relevant authority.

The registered office is the address of the primary place of business, and should be the same as that registered with the relevant regulatory authority. This address should also be the primary address for communication purposes.

The disclosure of shareholder/owner, directors and management team information provides the readers of the financial statements with important detail about the ownership and management structure of the enterprise. If the directors and management team are different to the shareholders / owners this would indicate that the owners may not be involved in the day to day running of the business.

The disclosure of the principal banker is useful, particularly if the enterprise is seeking credit.

2. Statement by the directors / statement by the owner

Signature of this statement by the directors / owners provides a degree of comfort to users of the financial statements. By signing this statement, the directors / owners acknowledge that the financial statements have been prepared using the accounting policies attached to the notes to the accounts, and implies that users of the financial statements can rely upon the application of those policies in preparing the statements.

Signature ostensibly gives directors / owners ownership of the financial statements.

3. Balance Sheet

The Balance Sheet provides the financial position of the enterprise as at a particular date. In Cambodia, an annual balance sheet is normally prepared as at 31 December of each year.

4. Income statement

The income statement shows the results of the business operations of the enterprise for the accounting period. In Cambodia, the normal accounting period is the year ended 31 December.

5. Notes to the financial statements

The notes to the financial statements comprise:

1. Organization and principal activities
2. Significant accounting policies
3. Assumptions underlying the financial statements
4. Additional information

The “organization and principal activities” is an important disclosure as this allows the user of the financial statement to understand the legal form of the enterprise, its areas of business activity, and size (in terms of employees).

The significant accounting policies allow the reader to understand the accounting policies adopted in preparing the financial statements.

The underlying assumptions disclosure provides further information on the financial statements as to the manner in which the financial statements have been prepared.

The additional information notes provide detailed information for each item that appears on the face of the Balance Sheet and Income Statement.

Benefits of using FRT

The FRT was developed to assist SMEs to produce basic financial statements. The objectives of enabling SMEs to produce basic financial statements are to allow the managers and owners of SMEs to better manage their businesses, and to improve their access to finance by providing basic financial information to potential lenders, primarily commercial banks.

The preparation of financial statements will assist SMEs in the following ways:

1. Better manage the business

The preparation of financial statements will provide important financial information to owners and managers of enterprises to assist in better managing the enterprise. The Income Statement will provide a measure of the operational performance of the enterprise, and the Balance Sheet will provide a snapshot of the health of the business at a particular point in time.

Income Statement - Measure of operational performance

The Income Statement quantifies in monetary terms the results of business operations in any period. By preparing the income statement SMEs will be able to establish whether the business is either making a profit or a loss. By critically reviewing the financial statement, owners and managers will be able to make informed decisions on the operational performance of the business, and the analysis of the income statement will assist in determining actions to be taken to improve business performance.

In particular, owners and managers will be able to monitor revenue streams and expenditure of the business. Operational performance may basically be considered as good if the enterprise makes a profit. Conversely, performance may be considered unsatisfactory if the enterprise makes a loss.

The following are examples of remedial action that an enterprise may take, as a result of the review of the income statement:

Income: If sales during the period decrease there may be a number of different reasons why this happens. One reason may be due to poor customer service. If this is the case, the management may consider providing relevant training and / or incentives to staff who improve the sales of the enterprise.

Expenses: The management may plan to reduce costs in order to maximise profit. One method of reducing costs would be to negotiate better prices and terms with suppliers of goods and services. Discounts will reduce cost of sales and result in increase of enterprise profitability.

On the other hand, the management may review expense items that are costly and find out if it is possible to reduce cost by using substitute products.


Balance Sheet - Financial position

The Balance Sheet provides a snapshot of the financial position of an enterprise at a point in time. An enterprise is generally considered to be in a good financial position if the enterprise has an excess of assets over liabilities, and if there are accumulated profits. Conversely, an enterprise would be considered to be in a poor financial position if liabilities exceed assets, and the enterprise has accumulated losses.

The Balance Sheet will also show the ability of the enterprise to meet future obligations, and will show the assets available to fund future expansion.

By reviewing the balance sheet an owner or manager will be able to make informed decisions about the health of the business.

Liquidity

To survive and prosper a business must be able to meet its financial obligations as and when they fall due. In simple language, this means that a business is able to pay its expenses within the timeframe provided by suppliers. An enterprise is generally considered liquid if its current assets exceed its current liabilities. By preparing a balance sheet an owner or manager will be able to determine the enterprises liquidity.

If the company is extremely liquid, that is, if current assets far exceed current liabilities, then the enterprise may be in a position to expand its business. However, if current liabilities exceed current assets this could indicate that the enterprise may be facing financial difficulties.

2. Better access to finance

For an enterprise to be able to obtain a loan from a bank the enterprise must be able to show the bank that it has a good business, and that it will be able to repay the money borrowed from the bank. The best way to demonstrate to the bank the health of the business is to provide a set of financial statements, including the Income Statement and the Balance Sheet.

In the same way that the Income Statement and Balance Sheet will provide the owner and manager of an enterprise with information to make informed business decisions, the bank will be able to make similar decisions about the enterprise’s ability to repay a bank loan.

If an enterprise provides a bank with a financial statement, this will make it easier for the bank to evaluate the credit worthiness of the enterprise, and should reduce the amount of time that a bank takes to decide whether a loan can be made.

In addition, a proven track record in business, as demonstrated by financial statements covering a number of years, could result in an enterprise obtaining lower interest rates.

3. Cost savings

By preparing their own financial statements owners and managers may not need to engage third parties to prepare financial statements, which would result in cost savings to the enterprise.

Definitions

Introduction

The definitions contained in this document explain the terms included in the Financial Reporting Template (“FRT”). The definitions have been based on the definitions of accounting terms contained in Cambodian Accounting Standard (CAS), however have been simplified in an attempt to allow a broader audience, other than qualified accountants, to understand the content of the Financial Reporting Template.

Definitions

Balance Sheet

The Balance Sheet is a statement that lists all the assets owned by a business, all the liabilities owed by a business, the share capital of, or the owner’s capital contribution to the business, and the earnings retained in the business, as at a particular date. The balance sheet can be described by the following simple equation:

Total Assets = Total Liabilities + Share Capital / Owners Capital Contribution + Retained Earnings

Or

Total Assets – Total Liabilities = Share Capital / Owners Capital Contribution + Retained Earnings

Asset

An asset is an item of value owned by the business.

Liability

A liability is an amount owed by the business to someone else.

Equity

Equity is the difference between the assets owned by an enterprise, and the liabilities owed by an enterprise. Equity normally comprises “Share Capital / Owners Capital Contribution” and “Retained Earnings”.

Related parties

Parties are considered to be related if one party has the ability to control the other party, or exercise significant influence over the other party, in making financial and operating decisions.

Significant influence is participation in the financial and operating policy decisions of an enterprise, but not necessarily controlling those policies.


External parties

Parties are considered to be external if there is no ability for one party to exert control over the other party.

Non-current assets

Assets are classified as “Non-current” if they have an expected useful life of greater than one year, or are not expected to be realized in less than one year. Non-current assets can be sub-classified as follows:

Fixed assets

Fixed assets are assets that are:

• used by an enterprise to produce or supply goods or services,
• used for administrative purposes, or
• rented to others for profit

Fixed assets include buildings, motor vehicles, machines, furniture, and office equipment.

Due from related parties

These are amounts owed to the enterprise by related parties, expected to be repaid after more than one year.

Due from external parties

These are amounts owed to the enterprise by non-related parties, expected to be repaid after more than one year.

Other non-current assets

All other assets not considered fixed assets, due from related parties, or due from external parties, that are not expected to be realized within one year, are classified as “other non-current assets”.

Current assets

An asset should be classified as a current asset when:

(a) it is expected to be realised in, or is held for sale or consumption, in the normal course of the enterprise’s operating cycle; or
(b) it is held primarily for trading purposes or for the short-term and expected to be realised within twelve months of the balance sheet date; or
(c) it is cash or cash equivalent asset (such as bank account) which is not restricted in its use.

Current assets are assets that are expected to be used / or replaced within twelve months of the balance date.


Trade and other receivables

Basically, trade and other receivables are amounts owed to the business by its customers. A receivable arises when goods or services have been sold to a customer, and payment has not been received.

Provision for bad and doubtful debt

A bad debt is a debt that cannot be recovered from a customer. A doubtful debt is a debt that is unlikely to be recovered from a customer.

A provision for bad and doubtful debts should be made at balance date to estimate the amount of debts that will not be collected from customers.

The provision will be deducted from the profit in the Income Statement and will also be deducted from the “Trade and other receivables” figure in the Balance Sheet.

Inventories

Inventories are normally:

• current assets held for sale in the ordinary course of business, or
• current assets used in the production of goods held for resale.

Basically, inventory is the value of stock or goods which exists at the end of the accounting period, and is calculated as follows:

Ending inventory = opening inventory + purchases + goods manufactured – less sales

Due from related parties

These are amounts owed to the enterprise by related parties, expected to be repaid in less than one year.

Due from external parties

These are amounts owed to the enterprise by other parties, who are not customers and related parties, expected to be repaid in less than one year.

Cash and bank balances

Amount of cash held by an enterprise, together with the amount in the enterprise’s bank account(s) at balance sheet date.

Total assets

Total assets are an aggregate amount of total non-current assets and total current assets.


Non-current liabilities

Basically, non-current liabilities are amounts owed to someone else, such as banks and money-lenders, which are payable after twelve months.

Due to related parties

These are amounts owed by the enterprise to related parties, expected to be repaid after more than one year.

Due to external parties

These are amounts owed by the enterprise to non-related parties, expected to be repaid after more than one year.

Current liabilities

A liability should be classified as a current liability when it:

(a) is expected to be settled in the normal course of the enterprise’s operating cycle; or
(b) is due to be settled within twelve months of the balance sheet date.

Basically, current liabilities are what a company currently owes to its suppliers and creditors.

Bank overdraft

A bank overdraft is a bank account where the bank allows the enterprise to “borrow” cash on a short-term basis to meet the needs of the enterprise. The overdraft facility is normally formalized, and subject to the enterprise providing security to secure the amount of the overdraft.

Trade and other payables

Basically, trade and other payables are amounts owed (within twelve months) by an enterprise for goods and services purchased on credit terms. This means payment for goods and services is due at a date later than the date of purchase.

Due to related parties

These are amounts owed by the enterprise to related parties, expected to be repaid in less than one year. These amounts are often advances from shareholders / owners.

Due to external parties

These are amounts owed by the enterprise to other parties, who are not customers and related parties, expected to be repaid in less than one year.

Total liabilities

Total liabilities is the aggregate of total non-current liabilities and current liabilities.


Equity

Equity is the difference between the assets owned by an enterprise, and the liabilities owed by an enterprise. Equity normally comprises “Share Capital / Owners Capital Contribution” and “Retained Earnings”.

Paid up share capital

This represents the money that shareholders invest in the business, and cannot be withdrawn from the business until the business ceases operations.

Owner’s capital contribution

This is similar to Paid Up Capital, and refers to the amount of money a sole proprietor, or owner, puts into the enterprise. The owner’s capital contribution will increase if the owner puts in additional funds, or decrease if the owner withdraws funds, over the life of the business.

Drawings

Drawings represent cash taken out of the business by the owner of the enterprise.

Retained earnings – prior period

“Retained earnings – prior period” are profits earned by the enterprise in periods prior to the current financial year, and not paid out to the owners of the enterprise. If losses were made in prior periods this figure will be negative.

In the first year of enterprise operation, there will be no prior year retained earnings.

Retained earnings - prior period equals the accumulation of profits and losses from the commencement of business until the end of the year prior to the current year.

Retained earnings – current period

These are current year profits not paid out to the owners of the enterprise. This amount should be equal to the “profit/(loss) for the year” in the Income Statement.
Total equity

Total equity is the aggregate amount of Share Capital / Owner Capital contribution, retained earnings for prior periods and retained earnings for current period, less “drawings”.
Total liabilities and equity

The aggregate amount of total liabilities and total equity, and must be equal to total assets.




Income statement

The Income Statement calculates the net profit or loss that the business has made within an accounting period, by deducting all expenditure from the income. A net profit is earned if total revenue exceeds total expenditure; a net loss is made if total expenditure exceeds total revenue.

Revenue

Revenue represents gross income after deducting discount earned by an enterprise from carrying on its normal business activities, and usually is calculated as the value of goods and services sold to customers during the year.

Cost of sales and services

Cost of sales is the cost price of goods and services sold to customers, and is calculated as follows:

- Opening stock, (the cost of stock that exists at the beginning of the year)
- Plus Purchases of goods for resale, during the year
- Plus Production cost of goods manufactured, during the year.
- Less Closing stock, (the cost of stock that exists at the end of the year). Closing stock is equal to “inventory” that appears in the Balance Sheet as inventory in the current assets section.

Gross profit

Gross profit is the difference between revenue and cost of sales and services, and is calculated as follows:

Gross Profit = Revenue – Cost of sales and services

Gross profit is often shown as a percentage, and assists in evaluating the profitability of an enterprise. Normally, the higher the Gross Profit in percentage terms, the more profitable the enterprise.

Other operating income

Other operating income represents income that is not related to the main business activity. Examples of other operating income will be rent (if the main business is not that of a landlord), dividends, profit of sale of fixed assets, insurance claims etc. Other operating income does not include interest income (which is shown separately).

Operating expenses

Operating expenses are costs associated with running a business, but not directly related to the cost of goods and services being sold.



Profit / (loss) from operations

The excess or deficit of total operating income over operating expenditure. The profit or loss is calculated as follows:

Profit / loss = Gross profit / (loss) + other operating income – operating expenses

Profit / (loss) from operations is also called profit / (loss) before interest and tax.

Interest (expense) / income

Interest expense

This is interest charged on borrowings during the year.

Interest income

This is interest earned from:

• money deposited with a bank,
• money lent to related or external parties,
• customers for their late payment under credit terms.

Profit / (loss) before income tax

This is calculated by (deducting) / adding net interest (expense) / income from profit / (loss) from operations.

Income tax expense

Income tax expense represents the amount of profit tax paid to the Tax Department during the year.

Profit / (loss) for the year

Profit / (loss) for the year is the net result of all business activities carried out during the year, and is calculated by deducting income tax expense from profit / (loss) before income tax.



Notes to the financial statements

Accruals basis of accounting

Under this basis, transactions are recognized when they occur regardless of whether cash has been paid or received. Transactions are recorded in the accounting period to which they relate.

Historical cost basis

The historical cost basis of accounting records transactions at the actual cost at the date of the transaction. The costs of each transaction are not adjusted for changes in current costs at a particular valuation date.

Depreciation of fixed assets

Depreciation

Depreciation is the “cost” of writing off fixed assets over their anticipated useful life. In other words, depreciation is the measure of “wearing out” of a fixed asset.

Straight line depreciation

Straight line depreciation writes off the cost of a fixed asset in equal amounts over its useful life. For example, if an asset has a useful life of 5 years, the cost of the asset would be written off in equal amounts over 5 years.

Accumulated Depreciation

Accumulated depreciation is the total depreciation charged from year of buying an asset to the end of the current accounting year.

Net book value

Net book value is the depreciated value of a fixed asset at the end of the year, and is calculated as follows:

Net Book Value = Value of fixed asset at start – accumulated depreciation

The net book value of fixed assets is shown in the balance sheet.


Instructions on Completing FRT for SMEs

The FRT is available in electronic and manual formats. Following are instructions for transferring your financial information into the FRT.
Completing the template using the spreadsheet version
1. Firstly, you will need to make a list, or trial balance, of all income, expenditure, assets, liabilities and capital of the business.
2. From your list, or trial balance, transfer the information to the appropriate classifications in notes 4 to 16 to financial statements. The majority of the detail in the Balance Sheet and Income Statement will be updated automatically once the information has been inserted into the notes to the financial statements.
3. “Other operating income” and “income tax expense” will need to be input directly into the Income Statement from your source of information.
4. Information for “Cash and bank balances”, and “Bank overdraft” will need to be input directly into the Balance Sheet from your information.
5. Insert "Retained earnings – prior periods". This will be taken from the previous year financial statement. Leave this item blank if this is the first year of completing the template.
6. If your information is correctly input, "total assets" will equal "total liabilities and equity", and “Retained Earnings – Current Period” will be equal to “Profit /(loss) for the year” from the Income Statement.
Completing the manual template
1. Firstly, you will need to make a list, or trial balance, of all income, expenditure, assets, liabilities and capital of the business.
2. From your list, or trial balance, transfer the information to the appropriate classifications in notes 4 to 16 to financial statements.
3. Transfer totals from each component in notes 4 to 16 to the financial statements to the corresponding classifications in the Balance Sheet and Income Statement. For example:
Note 4: Fixed assets
Transfer "net book value as at 31 December 20XX1" in total fixed assets column to "fixed assets in column 20XX1" in Balance Sheet.
Note 15: Operating expenses
Transfer total figure in column 20XX1 to "operating expenses" in column 20XX1 in Income Statement.
4. “Other operating income” and “income tax expense” will need to be input directly into the Income Statement from your source of information.
5. Calculate “Profit / (loss) for the year”.
6. Information for “Cash and bank balances” and “Bank overdraft” will need to be input directly into the Balance Sheet from your information.
7. Insert "Retained earnings – prior periods". This will be taken from the previous year financial statement. Leave this item blank if this is the first year of completing the template.
8. Insert “Retained Earnings – Current Period”. The amount should be equal to “Profit / (loss) for the year” from the Income Statement.
9. If your information is correctly input, "total assets" will equal "total liabilities and equity".


FRT for company


ABC CO LTD.
Financial Statements
and
Directors’ Statement
31 December 20XX1


Corporate information

Company ABC Co. Ltd

Registration No. XXXXXXXXXXX
Issued by XXXXXXXXXXX

Registered office XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
Cambodia

Shareholder XXXXXXXXXXX

Directors XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX

Management team XXXXXXXXXXX
XXXXXXXXXXX

Principal bankers XXXXXXXXXXX


Contents
Page
1 Statement by the directors 1
2 Balance sheet 2
3 Income statement 3
4 Notes to the financial statements 4


Statement by the directors

We, XXXXXXXXXXXX and XXXXXXXXXXX, on behalf of the Board of Directors do hereby state that the financial statements of ABC Co. Ltd (“the Company”) set out on pages … to … have been prepared in accordance with the accounting policies set out in Notes 2 and 3 to the financial statements.

[Signed on behalf of the Board in accordance with a resolution of the directors,]




XXXXXXXXXXXX
Director




XXXXXXXXXXXX
Director
Date:





20XX1 20XX0
Note R’000 R’000
Non-current assets
Fixed assets 4 - -
Due from related parties 5(a) - -
Due from external parties 6(a) - -
Other non-current assets - -
Total non-current assets - -
Current assets
Trade and other receivables 8 - -
Inventories 7 - -
Due from related parties 5(b) - -
Due from external parties 6(b) - -
Cash and bank balances - -
Total current assets - -
Total assets - -

Non-current liabilities
Due to related parties 10(a) - -
Due to external parties 11(a) - -
Total non-current liabilities - -

Current liabilities
Bank overdraft - -
Trade and other payables 9 - -
Due to related parties 10(b) - -
Due to external parties 11(b) - -
Total current liabilities - -

Total liabilities - -

Equity
Paid up share capital 12 - -
Retained earnings – prior period - -
Retained earnings – current period - -
Total equity - -
Total liabilities and equity - -



These accounts are unaudited. The accompanying notes form part of these financial statements.



20XX1 20XX0
Note R’000 R’000

Revenue 13 - -
Cost of sales and services 14 ( ) ( )
Gross profit - -
Other operating income - -
- -
Operating expenses 15 ( ) ( )
Profit / (loss) from operations - -
Interest (expense) / income 16 ( ) ( )
Profit / (loss) before income tax - -
Income tax expense ( ) ( )
Profit / (loss) for the year - -


















These accounts are unaudited. The accompanying notes form part of these financial statements.

1. Organization and principal activities
The Company was incorporated in Cambodia on __________ under Registration No. _______ and commenced operations on _______.

The principal activities of the Company are
_______________________________________________

As of 31 December 20XX1the Company had ___ employees (20XX0:___).
2. Significant accounting policies
(a) Basis of preparation
The financial statements have been prepared under the accruals basis of accounting, using the historical cost basis.
(b) Currency and foreign exchange
Sale and purchase transactions in foreign currencies are recorded in the Riel equivalent at the date of the transaction. Foreign exchange gains or losses resulting from the settlement of such transactions are recognised in the income statement. Assets and liabilities denominated in foreign currency at the balance sheet date are retained in the balance sheet at historical exchange rates.
(c) Fixed assets
a. Fixed assets are stated at cost less accumulated depreciation.
b. Depreciation
i. Freehold land is not depreciated
ii. Depreciation on fixed assets is charged as expense on a straight-line basis using the following annual rates:
Buildings xx%
Computers, computer software and related equipment xx%
Motor vehicles xx%
Office furniture and office equipment xx%
Other fixed assets xx%




2. Significant accounting policies (continued)
(d) Inventories
Inventories are valued at the lower of cost and net realisable value, and measured on an average cost basis.
(e) Receivables
Receivables are valued at gross book value less provision for doubtful debts.
(f) Non-current loans
Non-current loans are valued at book value, less repayments of principal and provision for non-recovery.
(g) Leases
Lease payments are recognised as expense in the period in which they are incurred.
(h) Borrowing costs
Borrowing costs are recognised as an expense in the period in which they are incurred.
(i) Taxation
Taxation expense is calculated based on the current company tax rate on profits, adjusted for disallowable expenses or exempt forms of income, and taking into account any tax losses available in accordance with the Law on Taxation. Deferred tax is not recognized.


2. Significant accounting policies (continued)
(j) Revenue recognition
Revenue is recognised when it is probable that the economic benefits associated with the transaction will flow to the Company and the amount of the revenue can be measured reliably. Revenue is stated net of discounts and allowances.

3. Assumptions underlying the financial statements
The financial statements have been prepared on a going-concern basis, and the accounting policies have been consistently applied. Comparative information has been provided, and immaterial amounts have not been disclosed. Offsetting of assets and liabilities has not taken place.

4. Fixed assets

Land Buildings Computers,
computer software
and related equipment Motor vehicles Office furniture and office equipment
Other fixed assets Construction in progress Total
fixed assets
R’000 R’000 R’000 R’000 R’000 R’000 R’000 R’000
Cost
At 1 January 20XX1 - - - - - - - -
Additions - - - - - - - -
Disposed assets – at cost ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( )
At 31 December 20XX1 - - - - - - - -

Less: Accumulated depreciation
At 1 January 20XX1 - - - - - - - -
Charge during the year - - - - - - - -
Written back during the year ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( )
At 31 December 20XX1 - - - - - - - -

Net book value
At 31 December 20XX1 - - - - - - - -
At 31 December 20XX0 - - - - - - - -

5. Due from related parties
(a) Non-current

20XX1 20XX0
R’000 R’000
- -
- -
- -
- -

(b) Current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -
6. Due from external parties
(a) Non-current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -

(b) Current

20XX1 20XX0
R’000 R’000
- -
- -
- -
- -




7. Inventories
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -
8. Trade and other receivables
20XX1 20XX0
R’000 R’000
- -
- -
- -
Less provision for doubtful debts ( ) ( )
- -
9. Trade and other payables
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -
10. Due to related parties
(a) Non-current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -



(b) Current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -

11. Due to external parties
(a) Non-current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -
(b) Current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -
12. Share capital
Name of shareholders 20XX1 20XX0
R’000 R’000
- -
- -
- -
- -




13. Revenue
20XX1 20XX0
R’000 R’000
[list different types of revenue, if necessary] - -
- -
- -
- -
14. Cost of sales
20XX1 20XX0
R’000 R’000
Opening stock - -
Purchases - -
Cost of production - -
- -
Closing stock ( ) ( )
Cost of sales - -


15. Operating expenses
20XX1 20XX0
R’000 R’000
Advertising - -
Audit and accounting - -
Bad debt expense - -
Bank charges - -
Depreciation and amortisation - -
Employee remuneration - -
Entertainment - -
Fringe benefits - -
Meals and accommodation – mission expenses - -
Professional fees - -
Rent - -
Repairs and maintenance - -
Sub-contractors - -
Taxes & duties - -
Transportation - -
- -

Additional expense items may be included where appropriate.
16. Interest expense
20XX1 20XX0
R’000 R’000
Interest income ( ) ( )
Exchange gains ( ) ( )
( ) ( )

Interest expense - -
Exchange losses - -
- -

Net interest expense / (income) - -







FRT for Sole Proprietorship


MR. AAA XYZ
TRADING AS
XYZ ENTERPRISE
Financial Statements
and
Owner’s Statement
31 December 20XX1


Enterprise information

Enterprise XYZ Enterprise

Registration No. XXXXXXXXXXX
Issued by XXXXXXXXXXX

Business address XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
Cambodia

Owner’s name AAA XYZ

Management team XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX

Principal bankers XXXXXXXXXXX


Contents
Page
5 Statement by the owner 1
6 Balance sheet 2
7 Income statement 3
8 Notes to the financial statements 4


Statement by the owner

I, Mr. AAA XYZ do hereby state that the financial statements of XYZ Enterprise (“the Enterprise”) set out on pages …. to …. have been prepared in accordance with the accounting policies set out in Notes 2 and 3 to the financial statements.

[Signed by]




Mr AAA XYZ
Owner
















20XX1 20XX0
Note R’000 R’000
Non-current assets
Fixed assets 4 - -
Due from related parties 5(a) - -
Due from external parties 6(a) - -
Other non-current assets - -
Total non-current assets - -
Current assets
Trade and other receivables 8 - -
Inventories 7 - -
Due from related parties 5(b) - -
Due from external parties 6(b) - -
Cash and bank balances - -
Total current assets - -
Total assets - -

Non-current liabilities
Due to related parties 10(a) - -
Due to external parties 11(a) - -
Total non-current liabilities - -

Current liabilities
Bank overdraft - -
Trade and other payables 9 - -
Due to related parties 10(b) - -
Due to external parties 11(b) - -
Total current liabilities - -

Total liabilities - -

Equity
Owners capital contribution 12 - -
Retained earnings – prior period - -
Retained earnings – current period - -
Drawings ( ) ( )
Total equity - -
Total liabilities and equity - -


These accounts are unaudited. The accompanying notes form part of these financial statements.

20XX1 20XX0
Note R’000 R’000

Revenue 13 - -
Cost of sales and services 14 ( ) ( )
Gross profit - -
Other operating income - -
- -
Operating expenses 15 ( ) ( )
Profit / (loss) from operations - -
Interest (expense) / income 16 ( ) ( )
Profit / (loss) before income tax - -
Income tax expense ( ) ( )
Profit / (loss) for the year - -






















These accounts are unaudited. The accompanying notes form part of these financial statements.
1. Organization and principal activities
The Enterprise was incorporated in Cambodia on __________ under Registration No. _______ and commenced operations on _______.

The principal activities of the Enterprise are the ______________________________

As of 31 December 20XX1the Enterprise had ___ employees (20XX0:___).
2. Significant accounting policies
(a) Basis of preparation
The financial statements have been prepared under the accruals basis of accounting, using the historical cost basis.
(b) Currency and foreign exchange
Sale and purchase transactions in foreign currencies are recorded in the Riel equivalent at the date of the transaction. Foreign exchange gains or losses resulting from the settlement of such transactions are recognised in the income statement. Assets and liabilities denominated in foreign currency at the balance sheet date are retained in the balance sheet at historical exchange rates.
(c) Fixed assets
a. Fixed assets are stated at cost less accumulated depreciation.
b. Depreciation
i. Freehold land is not depreciated
ii. Depreciation on fixed assets is charged as expense on a straight-line basis using the following annual rates:
Buildings xx%
Computers, computer software and related equipment xx%
Motor vehicles xx%
Office furniture and office equipment xx %
Other fixed assets xx %



2. Significant accounting policies (continued)
(d) Inventories
Inventories are valued at the lower of cost and net realisable value, and measured on an average cost basis.
(e) Receivables
Receivables are valued at gross book value less provision for doubtful debts.
(f) Non-current loans
Non-current loans are valued at book value, less repayments of principal and provision for non-recovery.
(g) Leases
Lease payments are recognised as expense in the period in which they are incurred.

(h) Borrowing costs
Borrowing costs are recognised as an expense in the period in which they are incurred.
(i) Taxation
Taxation expense is calculated based on the current company tax rate on profits, adjusted for disallowable expenses or exempt forms of income, and taking into account any tax losses available in accordance with the Law on Taxation. Deferred tax is not recognized.


2. Significant accounting policies (continued)
(j) Revenue recognition
Revenue is recognised when it is probable that the economic benefits associated with the transaction will flow to the Enterprise and the amount of the revenue can be measured reliably. Revenue is stated net of discounts and allowances.

3. Assumptions underlying the financial statements
The financial statements have been prepared on a going-concern basis, and the accounting policies have been consistently applied. Comparative information has been provided, and immaterial amounts have not been disclosed. Offsetting of assets and liabilities has not taken place.

4. Fixed assets

Land Buildings Computers,
computer software
and related equipment Motor vehicles Office furniture and office equipment
Other fixed assets Construction in progress Total
fixed assets
R’000 R’000 R’000 R’000 R’000 R’000 R’000 R’000
Cost
At 1 January 20XX1 - - - - - - - -
Additions - - - - - - - -
Disposed assets – at cost ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( )
At 31 December 20XX1 - - - - - - - -

Less: Accumulated depreciation
At 1 January 20XX1 - - - - - - - -
Charge during the year - - - - - - - -
Written back during the year ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( )
At 31 December 20XX1 - - - - - - - -

Net book value
At 31 December 20XX1 - - - - - - - -
At 31 December 20XX0 - - - - - - - -

5. Due from related parties
(a) Non-current

20XX1 20XX0
R’000 R’000
- -
- -
- -
- -

(b) Current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -
6. Due from external parties
(a) Non-current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -

(b) Current

20XX1 20XX0
R’000 R’000
- -
- -
- -
- -




7. Inventories
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -
8. Trade and other receivables
20XX1 20XX0
R’000 R’000
- -
- -
- -
Less provision for doubtful debts ( ) ( )
- -
9. Trade and other payables
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -
10. Due to related parties
(a) Non-current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -



(b) Current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -

11. Due to external parties
(a) Non-current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -
(b) Current
20XX1 20XX0
R’000 R’000
- -
- -
- -
- -
12. Owners capital contribution
Name of owner 20XX1 20XX0
R’000 R’000
Mr AAA XYZ - -
- -







13. Revenue
20XX1 20XX0
R’000 R’000
[list different types of revenue, if necessary] - -
- -
- -
- -
14. Cost of sales
20XX1 20XX0
R’000 R’000
Opening stock - -
Purchases - -
Cost of production - -
- -
Closing stock ( ) ( )
Cost of sales - -


15. Operating expenses
20XX1 20XX0
R’000 R’000
Advertising - -
Audit and accounting - -
Bad debt expense - -
Bank charges - -
Depreciation and amortisation - -
Employee remuneration - -
Entertainment - -
Fringe benefits - -
Meals and accommodation – mission expenses - -
Professional fees - -
Rent - -
Repairs and maintenance - -
Sub-contractors - -
Taxes & duties - -
Transportation - -
- -

Additional expense items may be included where appropriate.
16. Interest expense
20XX1 20XX0
R’000 R’000
Interest income ( ) ( )
Exchange gains ( ) ( )
( ) ( )

Interest expense - -
Exchange losses - -
- -

Net interest expense / (income) - -

Brokas-Requirement of Article of Incorporation

Kingdom of Cambodia
Nation-Religion-King
Ministry of Commerce
No 1415 MoC/SM 2006
Notification
On
Significant Contents of Articles of Incorporation

In conformity with the Law on the commercial rule and registration that announce to be used by Preash Reach Kram (Royal Decree ) No NS/RKM/065/04, dated June 26, 1995, amended law on commercial rule and registration that announce to be used by Preash Reach Kram (Royal Decree) No NS/RKM/1199/12, dated November 18, 1999 and Law on commercial enterprise that announce to be used by Preash Reach Kram (Royal Decree) No NS/RKM/0605/019,dated June 19, 2005, Ministry of Commerce would like to inform clients that the director or operator of the company shall bring 3 sets of the article of incorporation and other requirements for filing while they make commercial registration at the office of commercial registration in Ministry of Commerce.

Articles of Incorporation shall consist of those following significant articles:
1- Name of the Company
2- Form of the Company
3- Company’s objective and the main activity
4- Company Duration
5- Address of registered office
6- Authorized capital share in Riel, number of share and class authorized, par value per share.
7- Names, professional, nationality, identity card or passport and number of allotted shares for all shareholders
8- Names, nationality, address, identity card or passport and the indicated terms of company’ directors.
9- Death or incompetence of shareholders
10- Accounting
11- Dissolution
12- Amendment of Article of Incorporation
13- Publication of Company registration
The articles of incorporation shall include other provisions if it is necessary.
The articles of incorporation shall be made by private sector or notary. All pages of the articles of incorporation shall be signed or noted by all members of the company.
This notification shall be complied from the date of signing.

Phnom Penh, dated June 20, 2006
Senior Minister
Minister of Ministry of Commerce
Cham Prasidh
CC:
- Provincial/Municipal Department of Commerce ( for dissemination )
- Documents-archives

Articles of Incorporation Template and Guidance (Limited Company)

Articles of Incorporation Template and Guidance
(Limited Company)

Article 1. Name of company:

__________________________________________________________________

Article 2. Business objective:

___________________________________________________________________

ISIC code: Select code, which best identifies business activity.

_____________________________

If shareholders provide any restrictions to business activities, please state here:

___________________________________________________________________

Article 3. Street address of registered company office in the Kingdom of Cambodia:

___________________________________________________________________


Mailing address of the registered company office, if different from the street address:

___________________________________________________________________

Name of the company’s registered agent:

___________________________________

Article 4. Company duration: ___________________________________________

Article 5. Authorized Capital and Shares
Company authorized share capital riel: ___________________________________
Number of shares and class authorized: ___________________________________
Par value per share: __________________________________________________

Article 6. If additional share classes are authorized provide class, number and par value. Please state the rights, privileges, restrictions and conditions attached to each class of shares. If only one class of shares is issued please state ‘not applicable’.

___________________________________________________________________

Article 7. IF any specific restrictions on the transfer of shares are stipulated by shareholders, please state. If no restrictions are stipulated please state ‘none’.

___________________________________________________________________

Article 8. If any specific restrictions on the declaration or distribution of dividends are stipulated by the shareholder, please state. If no restrictions are stipulated, please state ‘none’.

___________________________________________________________________


Article 9. The directors of the company are required to provide shareholders with financial records and auditor reports and any further information respecting the financial position of the company and results of operations.


Article 10. After approval to liquidate and dissolve by special resolution of the shareholders, the company shall send a statement of intent to dissolve to the Director of Companies.

The death or incompetence of a shareholder does not cause the dissolution of the company. The company may continue it activities between the rightful owner or heir of the deceased or incompetent shareholder and other shareholders.


Article 11. The persons whose names and addresses are listed below are nominated as directors of the company for the indicated terms:

Name of Director/Address Term
_________________________________________________________ ________
_________________________________________________________ ________
_________________________________________________________ ________


Article 12. We, the persons whose names, professions, nationalities, addresses, and passport particulars are listed below, desire to be formed into a company in pursuance of these Articles of Incorporation and we agree to take the number of shares in capital of the company indicated:

Name/Profession/Nationality/Address/ID or Passport No. and Date Shares Allotted

________________________________________________ ____________

________________________________________________ ____________

________________________________________________ ____________


By signing the Articles of Incorporation the shareholders and directors recognize their obligation to abide by the corporate governance rules provided under the Law on Commercial Enterprises. A private limited company may amend its Articles of Incorporation based on a special resolution of the shareholders. Upon incorporation, publication of company registration shall be carried out in the Royal Gazette and Ministry of Commerce Gazette.

Signatures of Shareholders: Date:
________________________________________________ ______________
________________________________________________ ______________
________________________________________________ ______________

INSTRUCTIONS

This template Articles of Incorporation is to be used for a private limited company. Additional items may be included in the Articles of Incorporation depending on the shareholders preference. This template provides the minimum contents required for a private limited company. A private limited company must meet the following requirements:

(a) The company may have 2 to 30 shareholders. However, one person may form a company called single member private limited company. The requirements of a single member private limited company are the same manner as a private limited company except the relationship of shareholder to one another.

(b) The company may not offer its shares or other securities to the public generally, but may offer them to shareholders, family members and managers.

(c) The company may have one or more restrictions on the transfer of each class of its shares.

Article 1. The name of a private limited company shall include at the end the words "Private Limited Company.” The name of a public limited company shall include at the end the words “Public Limited Company.” A company shall display its name in Khmer language and the translation of a company’s name from one language to another language is prohibited.

Article 2. See table in Annex and select most appropriate. Select code, which best represents the business activity of the company.

Article 3. Provide street address and mailing address. A company shall send to the Director of Companies, on a prescribed form, notice of a change of address of it s register office within 15 days of the change. The registered agent refers to the legally competent natural person who shall have authority to receive official papers and documents, including summonses and subpoenas from the courts, on behalf of the company.

Article 4. The duration of the company may be determined by the incorporator. The duration may be perpetual.

Article 5. The Articles of Incorporation shall state the number of shares authorized and the par value per share.

Article 6. If more than one class of shares is issued, it shall also describe the rights, privileges, restrictions and conditions of each class of shares.

Article 7. The Law on Commercial Enterprise allows unlimited transfer of shares to family members and shareholders. The Law also allows transfers of shares to other non-shareholding third parties if the existing shareholders representing a majority of voting shares approve. The Law on Commercial Enterprises stipulates that any further restrictions on the transfer of shares should be stated in the Articles of Incorporation.



Article 8. The directors of the company may declare a dividend to be paid to shareholders out of the company’s profit or surplus. Restrictions may be stipulated in the companies Articles of Incorporation. Articles 157-159 of the Law on Commercial Enterprises provide for the rules and restrictions on dividend payments.

Article 9. Based on Articles 224 – 234 of the Law on Commercial Enterprises, the directors of the company are obliged to provide shareholders with financial records, auditor reports and any further information respecting the financial position of the company and the results of its operations required by the articles of incorporation, the by-laws or any unanimous shareholder agreement.

Article 10. Articles 251-258 of the Law on Commercial Enterprises specify the requirements for shareholders and directors to propose and approve dissolution of the company as well as the requirements for preparing a statement of intent and notice to dissolve. These articles also include liquidation provisions and the requirement for a company to file Articles of Dissolution. The dissolution and liquidation provisions shall not apply to any company that has applied for bankruptcy to the court.

Article 11. Article 121 of the Law on Commercial Enterprises specifies that directors have two year terms unless noted otherwise in a company’s articles of incorporation. Article 116 states that the initial directors shall hold office from the date of incorporation until the first general meeting of the shareholders. Article 124 states that a director may be removed with or without cause by a majority of the shareholders entitled to vote for the director. Articles 116 to 142 of the Law provide for the role, responsibilities and selection of directors. The powers of directors are specified in Article 119 of the Law on Commercial Enterprises. These powers are given to directors through the Articles of Incorporation:

(1) Appoint and remove all officers and determine the specific rights for such officers;

(2) Set the salaries and other compensation of such officers;

(3) Fix the salary or other compensation for directors and submit them to shareholders for approval;

(4) Issue notes, bonds, debentures and other evidences of debt of the company and fix their absolute, relative and contingent characteristics;

(5) Propose to shareholders the amendments or annulments to the articles of incorporation;

(6) Propose to the shareholders an agreement of merger or consolidation between the company and any other person;

(7) Propose to the shareholders the sale of all or major part of the company's assets;

(8) Propose to the shareholders a dissolution or liquidation of the company;

(9) Declare dividends in accordance with accounting principles and the terms of payment of each class of shares entitled to receive dividends;

(10) Issue shares in the company to the extent authorized in the articles of incorporation and bylaws;

(11) Borrow money;

(12) Issue, reissue or sell security of the company;

(13) Give a guarantee on behalf of the company;

(14) Mortgage, hypothecate, pledge or otherwise create a security interest in all or any property of the company to secure any obligation of the company;

(15) Close account books of each financial year and propose the annual profits for submission to the shareholders and shareholders’ general meeting.

Article 12. State the name of shareholder, profession, nationality, address, passport or identification number. Provide the number of shares to be allotted to each shareholder.

By signing the Articles of Incorporation, the shareholders and directors agree to abide by the corporate governance rules provided for by the Law on Commercial Enterprises. All shareholders must sign the Articles of Incorporation. Amendment of the Articles of Incorporation requires a special resolution of shareholders requiring the holders of each class or series of shares to vote separately by class or series. By signing the Articles of Incorporation, the shareholders and directors agree to abide by the provisions of Articles 235-240 of the Law on Commercial Enterprises governing the procedure for and nature of such amendments.


Additional Requirements Provided by the Law on Commercial Enterprises

1. Each company shall file an annual declaration with the Ministry of Commerce concerning the status of the company.

2. Selection of auditor - The shareholders of a company shall appoint an auditor by ordinary resolution at the first annual general meeting of shareholders and at each succeeding annual general meeting. The auditor shall hold office until the close of the next annual general meeting. If an auditor is not appointed at a general meeting of shareholders, the incumbent auditor continues in office until a successor is appointed.

3. By filing the Articles of Incorporation, the company is obliged to abide by the rules stipulated in Articles 128-132 and Articles 205-223 of the Law on Commercial Enterprises regarding requirements for directors and shareholder meetings.

4. By filing the Articles of Incorporation, the company is obliged to prepare and maintain company records and make those records available to shareholders and creditors free of charge according to Articles 109-110 of the Law on Commercial Enterprises.

5. A company may adopt bylaws that regulate the business or affairs of the company. However, it is not necessary for a bylaw to be filed at the Ministry of Commerce in order to confer any particular rights on the company or its directors.

6. A company shall not carry out any business or exercise any rights that are restricted by its articles.

7. Subject to the articles, the by-laws and any pre-emptive right of shareholders, shares and securities may be issued at the times and to the persons as the directors may determine. The directors shall determine the price of the shares and securities to be issued. A share shall not be issued until the payment for the share is fully paid in money, in kind, or past services. The directors determine the value of the payment in kind or past services and their decision shall be final and conclusive, if there is no actual fraud involved.

8. Articles 164-198 of the Law on Commercial Enterprises govern the issuance of securities, their registration and the transfer of securities.

9. According to Article 289 of the Law on Commercial Enterprises, the articles or bylaws may provide that any dispute between the directors and shareholders shall submit to arbitration.