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ȂǼīȃȍȂȅȃǹȉǿȈǹȃǹīȀǼȈȈǹȈ
ȈĮȢİȣȤĮȡȚıIJȠȪȝİʌȠȣİȝʌȚıIJİȣIJȒțĮIJİIJȘȞ(OHFWUROX[ȖȚĮIJȘȞĮȖȠȡȐıĮȢDzȤİIJİİʌȚȜȑȟİȚ
ȑȞĮʌȡȠȧȩȞIJȠȠʌȠȓȠıȣȞȠįİȪİIJĮȚĮʌȩįİțĮİIJȓİȢİʌĮȖȖİȜȝĮIJȚțȒȢİȝʌİȚȡȓĮȢțĮȚțĮȚȞȠIJȠȝȓ-
ĮȢǼȪȤȡȘıIJȠțĮȚțȠȝȥȩȑȤİȚıȤİįȚĮıIJİȓȝİȖȞȫȝȠȞĮIJȚȢĮȞȐȖțİȢıĮȢǼʌȠȝȑȞȦȢȩʌȠIJİ
IJȠȤȡȘıȚȝȠʌȠȚİȓIJİȝʌȠȡİȓIJİȞĮĮȚıșȐȞİıIJİĮıijĮȜİȓȢȖȞȦȡȓȗȠȞIJĮȢȩIJȚșĮȑȤİIJİIJȑȜİȚĮ
ĮʌȠIJİȜȑıȝĮIJĮțȐșİijȠȡȐȀĮȜȫȢȠȡȓıĮIJİıIJȘȞ(OHFWUROX[
ǼʌȚıțİijșİȓIJİIJȘȞȚıIJȠıİȜȓįĮȝĮȢȖȚĮȞĮ
ȕȡİȓIJİȣʌȠįİȓȟİȚȢȤȡȒıȘȢijȣȜȜȐįȚĮıȣȝȕȠȣȜȑȢȖȚĮIJȘȞİʌȓȜȣıȘʌȡȠȕȜȘȝȐIJȦȞ
ʌȜȘȡȠijȠȡȓİȢıȣȞIJȒȡȘıȘȢ
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ȊȆȅȈȉǾȇǿȄǾȆǼȁǹȉȍȃȀǹǿȈǼȇǺǿȈ
ȈȣȞȚıIJȐIJĮȚȘȤȡȒıȘȖȞȒıȚȦȞĮȞIJĮȜȜĮțIJȚțȫȞ
ǵIJĮȞİʌȚțȠȚȞȦȞİȓIJİȝİIJȠıȑȡȕȚȢȕİȕĮȚȦșİȓIJİȩIJȚȑȤİIJİįȚĮșȑıȚȝĮIJĮĮțȩȜȠȣșĮıIJȠȚȤİȓĮ
ǹȣIJȐIJĮıIJȠȚȤİȓĮȣʌȐȡȤȠȣȞıIJȘȞʌȚȞĮțȓįĮIJİȤȞȚțȫȞȤĮȡĮțIJȘȡȚıIJȚțȫȞȂȠȞIJȑȜȠțȦįȚțȩȢ
ʌȡȠȧȩȞIJȠȢ31&ĮȡȚșȝȩȢıİȚȡȐȢ
ȆȡȠİȚįȠʌȠȓȘıȘȆȡȠıȠȤȒȆȜȘȡȠijȠȡȓİȢıȤİIJȚțȐȝİIJȘȞĮıijȐȜİȚĮ
īİȞȚțȑȢʌȜȘȡȠijȠȡȓİȢțĮȚıȣȝȕȠȣȜȑȢ
ȆȜȘȡȠijȠȡȓİȢıȤİIJȚțȐȝİIJȠʌİȡȚȕȐȜȜȠȞ
ȊʌȩțİȚIJĮȚıİĮȜȜĮȖȑȢȤȦȡȓȢʌȡȠİȚįȠʌȠȓȘıȘ
 ZZZHOHFWUROX[FRP
ȆǼȇǿǼȋȅȂǼȃǹ
1. ȆȁǾȇȅĭȅȇǿǼȈȈȋǼȉǿȀǹȂǼȉǾȃǹȈĭǹȁǼǿǹ35
2. ȆǼȇǿīȇǹĭǾȂȅȃǹǻǹȈ40
3. ȆǹȇǼȋȅȂǼȃǹǼȄǹȇȉǾȂǹȉǹ40
4. ȅǻǾīǿǼȈǼīȀǹȉǹȈȉǹȈǾȈ41
5. ȋǹȇǹȀȉǾȇǿȈȉǿȀǹȀȁǿȂǹȉǿȈȉǿȀȅȊ44
6. ȅǻǾīǿǼȈȁǼǿȉȅȊȇīǿǹȈ45
7. ĭȇȅȃȉǿǻǹȀǹǿȀǹĬǹȇǿȈȂȅȈ47
8. ȆȇǿȃȀǹȁǼȈǼȉǼīǿǹȈǼȇǺǿȈ48
9. ĬǼȂǹȉǹȈȋǼȉǿȀǹȂǼȉȅȆǼȇǿǺǹȁȁȅȃ49
35ǼȁȁǾȃǿȀǹ
ȆȇȅǼǿǻȅȆȅǿǾȈǾ
ǾıȣıțİȣȒĮȣIJȒįİȞʌȡȠȠȡȓȗİIJĮȚ
ȖȚĮȤȡȒıȘĮʌȩİȞȒȜȚțİȢȒʌĮȚįȚȐȝİ
ȝİȚȦȝȑȞİȢıȦȝĮIJȚțȑȢĮȚıșȘIJȘȡȚĮțȑȢȒ
ʌȞİȣȝĮIJȚțȑȢȚțĮȞȩIJȘIJİȢȒȝİĮȞİʌĮȡțȒ
İȝʌİȚȡȓĮțĮȚȖȞȫıȘİțIJȩȢİȐȞ
İʌȚȕȜȑʌȠȞIJĮȚȒȑȤȠȣȞȜȐȕİȚȠįȘȖȓİȢ
ıȤİIJȚțȐȝİIJȘȤȡȒıȘIJȘȢıȣıțİȣȒȢĮʌȩ
ȐIJȠȝȠȣʌİȪșȣȞȠȖȚĮIJȘȞĮıijȐȜİȚȐIJȠȣȢ
ȆȇȅǼǿǻȅȆȅǿǾȈǾ
ȉĮʌĮȚįȚȐʌȡȑʌİȚȞĮȕȡȓıțȠȞIJĮȚȣʌȩ
İʌȓȕȜİȥȘȫıIJİȞĮİȟĮıijĮȜȓȗİIJĮȚȩIJȚ
įİȞȤȡȘıȚȝȠʌȠȚȠȪȞIJȠțȜȚȝĮIJȚıIJȚțȩȦȢ
ʌĮȚȤȞȓįȚ
ȈIJȠʌĮȡȩȞİȖȤİȚȡȓįȚȠʌİȡȚȖȡȐijİIJĮȚȘȠȡșȒȤȡȒıȘ
IJȠȣțȜȚȝĮIJȚıIJȚțȠȪǻȚĮȕȐıIJİĮȣIJȩIJȠİȖȤİȚȡȓįȚȠ
ʌȡȠıİțIJȚțȐʌȡȚȞȤȡȘıȚȝȠʌȠȚȒıİIJİIJȠʌȡȠȧȩȞ
ĭȣȜȐȟIJİĮȣIJȩIJȠİȖȤİȚȡȓįȚȠıİĮıijĮȜȑȢȝȑȡȠȢȝİ
İȪțȠȜȘʌȡȩıȕĮıȘȖȚĮȝİȜȜȠȞIJȚțȒĮȞĮijȠȡȐ
ȆȇȅȈȅȋǾ
īȚĮIJȘȞİʌȚıțİȣȒȒIJȘıȣȞIJȒȡȘıȘĮȣIJȒȢ
IJȘȢȝȠȞȐįĮȢİʌȚțȠȚȞȦȞȒıIJİȝİȑȞĮȞ
İȟȠȣıȚȠįȠIJȘȝȑȞȠIJİȤȞȚțȩıȣȞIJȒȡȘıȘȢ
ȆȇȅȈȅȋǾ
īȚĮIJȘȞİȖțĮIJȐıIJĮıȘĮȣIJȒȢIJȘȢȝȠȞȐįĮȢ
İʌȚțȠȚȞȦȞȒıIJİȝİȑȞĮȞİȟȠȣıȚȠįȠIJȘȝȑȞȠ
IJİȤȞȚțȩİȖțĮIJȐıIJĮıȘȢ
ȆȇȅȈȅȋǾ
ȉȠțȜȚȝĮIJȚıIJȚțȩĮȣIJȩįİȞʌȡȠȠȡȓȗİIJĮȚ
ȖȚĮȤȡȒıȘĮʌȩȝȚțȡȐʌĮȚįȚȐȒȐIJȠȝĮȝİ
ȝİȚȦȝȑȞİȢȚțĮȞȩIJȘIJİȢȤȦȡȓȢİʌȠʌIJİȓĮ
ȆȇȅȈȅȋǾ
ȉĮȝȚțȡȐʌĮȚįȚȐʌȡȑʌİȚȞĮİʌȠʌIJİȪȠȞIJĮȚ
ȫıIJİȞĮİȟĮıijĮȜȓȗİIJĮȚȩIJȚįİȞʌĮȓȗȠȣȞȝİ
IJȠțȜȚȝĮIJȚıIJȚțȩ
ȆȇȅȈȅȋǾ
ȉȠȝȑȖȚıIJȠİʌȚIJȡİʌIJȩİʌȓʌİįȠșȠȡȪȕȠȣ
ʌȠȣİțʌȑȝʌİȚIJȠțȜȚȝĮIJȚıIJȚțȩȠȡȓȗİIJĮȚ
ĮʌȩIJȚȢIJȠʌȚțȑȢįȚĮIJȐȟİȚȢ
ȆȇȅȈȅȋǾ
ǼȐȞIJȠțĮȜȫįȚȠIJȡȠijȠįȠıȓĮȢʌȡȑʌİȚȞĮ
ĮȞIJȚțĮIJĮıIJĮșİȓȘĮȞIJȚțĮIJȐıIJĮıȘʌȡȑʌİȚȞĮ
ȖȓȞİȚȝȩȞȠĮʌȩİȟȠȣıȚȠįȠIJȘȝȑȞȠIJİȤȞȚțȩ
ȆȇȅȈȅȋǾ
ȅȚİȡȖĮıȓİȢİȖțĮIJȐıIJĮıȘȢʌȡȑʌİȚȞĮ
İțIJİȜȠȪȞIJĮȚıȪȝijȦȞĮȝİIJĮİșȞȚțȐ
ʌȡȩIJȣʌĮțĮȜȦįȓȦıȘȢțĮȚȝȩȞȠĮʌȩ
İȟȠȣıȚȠįȠIJȘȝȑȞȠIJİȤȞȚțȩİȐȞȤȡİȚĮıIJİȓ
ǾȜĮȞșĮıȝȑȞȘıȪȞįİıȘȝʌȠȡİȓȞĮ
ʌȡȠțĮȜȑıİȚȣʌİȡșȑȡȝĮȞıȘțĮȚʌȣȡțĮȖȚȐ
1. ȆȜȘȡȠijȠȡȓİȢıȤİIJȚțȐȝİIJȘȞĮıijȐȜİȚĮ
ȆȇȅȈȅȋǾ
ȀĮIJȐIJȘȞʌȡȠıĮȡȝȠȖȒIJȦȞȠȡȚȗȩȞIJȚȦȞ
ʌİȡıȓįȦȞʌȡȠıȑȟIJİȞĮȝȘȞʌȚĮıIJȠȪȞIJĮ
įȐȤIJȣȜȐıĮȢıIJȠȞĮȞİȝȚıIJȒȡĮ
1.1 ȈȘȝĮȞIJȚțȑȢıȘȝİȚȫıİȚȢ
1. ȂȘȞșȑıİIJİIJȘȝȠȞȐįĮıİȜİȚIJȠȣȡȖȓĮȤȦȡȓȢIJȠ
ijȓȜIJȡȠĮȑȡĮ
2. ǾȝȠȞȐįĮįİȞʌȡȑʌİȚȞĮȜİȚIJȠȣȡȖİȓțȠȞIJȐıİ
ʌȘȖȑȢșİȡȝȩIJȘIJĮȢȒijȦIJȚȐ
3. ǾȝȠȞȐįĮįİȞʌȡȑʌİȚȞĮİțIJȓșİIJĮȚȐȝİıĮıIJȠ
ȘȜȚĮțȩijȦȢ
4. ȀĮIJȐIJȘȞĮʌȠșȒțİȣıȘțĮȚIJȘȝİIJĮijȠȡȐȘ
ȝȠȞȐįĮʌȡȑʌİȚȞĮȕȡȓıțİIJĮȚıİȩȡșȚĮșȑıȘ
5. ȂȘȞțĮȜȪʌIJİIJİIJȘȝȠȞȐįĮțĮIJȐIJȘįȚȐȡțİȚĮȒ
ĮȝȑıȦȢȝİIJȐIJȘȜİȚIJȠȣȡȖȓĮ
6. ǵIJĮȞİȓȞĮȚIJȠʌȠșİIJȘȝȑȞȠȢȠıȦȜȒȞĮȢ
ĮʌȠıIJȡȐȖȖȚıȘȢIJȘȢĮȞIJȜȓĮȢȞİȡȠȪ
ȕİȕĮȚȦșİȓIJİȩIJȚțĮIJĮȜȒȖİȚıİțĮIJȐȜȜȘȜȠ
ıȘȝİȓȠĮʌȠıIJȡȐȖȖȚıȘȢ
7. ȆȡȚȞĮʌȠșȘțİȪıİIJİIJȘȝȠȞȐįĮ
ĮʌȠıIJȡĮȖȖȓıIJİIJȠıȣȝʌȣțȞȦȝȑȞȠȞİȡȩ
īȚĮIJȘȞĮʌȠijȣȖȒIJȡĮȣȝĮIJȚıȝȠȪIJȠȣȤȡȒıIJȘȒ
ȐȜȜȦȞĮIJȩȝȦȞĮȜȜȐțĮȚIJȘȞʌȡȩȜȘȥȘȣȜȚțȫȞ
ȗȘȝȚȫȞʌȡȑʌİȚȞĮIJȘȡȠȪȞIJĮȚȠȚʌĮȡĮțȐIJȦ
ȠįȘȖȓİȢǾȜĮȞșĮıȝȑȞȘȜİȚIJȠȣȡȖȓĮȜȩȖȦȝȘ
IJȒȡȘıȘȢIJȦȞȠįȘȖȚȫȞİȞįȑȤİIJĮȚȞĮʌȡȠțĮȜȑıİȚ
IJȡĮȣȝĮIJȚıȝȠȪȢȒȗȘȝȚȑȢ
ȅȕĮșȝȩȢıȠȕĮȡȩIJȘIJĮȢįȘȜȫȞİIJĮȚıİțȐșİ
ʌİȡȓʌIJȦıȘȝİIJȚȢʌĮȡĮțȐIJȦİȞįİȓȟİȚȢ
ȆȇȅǼǿǻȅȆȅǿǾȈǾ
ǹȣIJȩIJȠıȪȝȕȠȜȠȣʌȠįİȚțȞȪİȚIJȠȞțȓȞįȣȞȠ
șĮȞȐIJȠȣȒıȠȕĮȡȠȪIJȡĮȣȝĮIJȚıȝȠȪ
ȆȇȅȈȅȋǾ
ǹȣIJȩIJȠıȪȝȕȠȜȠȣʌȠįİȚțȞȪİȚIJȠȞțȓȞįȣȞȠ
IJȡĮȣȝĮIJȚıȝȠȪȒȣȜȚțȒȢȗȘȝȚȐȢ
ȅȚıȘȝĮıȓİȢIJȦȞıȣȝȕȩȜȦȞʌȠȣ
ȤȡȘıȚȝȠʌȠȚȠȪȞIJĮȚıİĮȣIJȩIJȠİȖȤİȚȡȓįȚȠijĮȓȞȠȞIJĮȚ
ʌĮȡĮțȐIJȦ
ȉȠıȪȝȕȠȜȠĮȣIJȩȣʌȠįİȚțȞȪİȚȝȚĮİȞȑȡȖİȚĮ
ʌȠȣįİȞʌȡȑʌİȚȞĮțȐȞİIJİʌȠIJȑ
ȉȠıȪȝȕȠȜȠĮȣIJȩȣʌȠįİȚțȞȪİȚȝȚĮİȞȑȡȖİȚĮ
ʌȠȣʌȡȑʌİȚȞĮțȐȞİIJİʌȐȞIJĮ
 ZZZHOHFWUROX[FRP
ʌȡȠİȚįȠʌȠȓȘıȘ İʌİȟȒȖȘıȘ
ȈȣȞįȑıIJİıȦıIJȐIJȠijȚȢIJȡȠijȠįȠıȓĮȢ ǻȚĮijȠȡİIJȚțȐȝʌȠȡİȓȞĮʌȡȠțȜȘșİȓ
ȘȜİțIJȡȠʌȜȘȟȓĮȒʌȣȡțĮȖȚȐȜȩȖȦȣʌİȡȕȠȜȚțȒȢ
șİȡȝȩIJȘIJĮȢ
ȂȘȞȟİțȚȞȐIJİȒįȚĮțȩʌIJİIJİIJȘȜİȚIJȠȣȡȖȓĮIJȘȢ
ȝȠȞȐįĮȢIJȠʌȠșİIJȫȞIJĮȢȒIJȡĮȕȫȞIJĮȢIJȠijȚȢ
IJȡȠijȠįȠıȓĮȢ
ȂʌȠȡİȓȞĮʌȡȠțȜȘșİȓȘȜİțIJȡȠʌȜȘȟȓĮȒ
ʌȣȡțĮȖȚȐȜȩȖȦȣʌİȡȕȠȜȚțȒȢșİȡȝȩIJȘIJĮȢ
ȂȘȞijșİȓȡİIJİIJȠțĮȜȫįȚȠIJȡȠijȠįȠıȓĮȢțĮȚ
ȝȘȞȤȡȘıȚȝȠʌȠȚİȓIJİȝȘİȞįİįİȚȖȝȑȞĮțĮȜȫįȚĮ
IJȡȠijȠįȠıȓĮȢ
ȂʌȠȡİȓȞĮʌȡȠțȜȘșİȓȘȜİțIJȡȠʌȜȘȟȓĮȒ
ʌȣȡțĮȖȚȐ
ǼȐȞIJȠțĮȜȫįȚȠȡİȪȝĮIJȠȢȑȤİȚȣʌȠıIJİȓ
ijșȠȡȑȢʌȡȑʌİȚȞĮĮȞIJȚțĮIJĮıIJĮșİȓĮʌȩIJȠȞ
țĮIJĮıțİȣĮıIJȒȑȞĮİȟȠȣıȚȠįȠIJȘȝȑȞȠțȑȞIJȡȠ
ıȑȡȕȚȢȒĮȞIJȓıIJȠȚȤĮİȚįȚțİȣȝȑȞȠȐIJȠȝȠȫıIJİȞĮ
ĮʌȠijİȣȤșİȓȠțȓȞįȣȞȠȢ
ȂȘȞĮȜȜȐȗİIJİIJȠȝȒțȠȢIJȠȣțĮȜȦįȓȠȣțĮȚ
ȝȘȞȤȡȘıȚȝȠʌȠȚİȓIJİIJȘȞȓįȚĮʌȡȓȗĮȖȚĮȐȜȜİȢ
ıȣıțİȣȑȢ
ȂʌȠȡİȓȞĮʌȡȠțȜȘșİȓȘȜİțIJȡȠʌȜȘȟȓĮȒ
ʌȣȡțĮȖȚȐȜȩȖȦȣʌİȡȕȠȜȚțȒȢșİȡȝȩIJȘIJĮȢ
ȂȘȞĮțȠȣȝʌȐIJİIJȘıȣıțİȣȒȝİȕȡİȖȝȑȞĮȤȑȡȚĮ
țĮȚȝȘȞIJȘȞİțșȑIJİIJİıİȣȖȡȩʌİȡȚȕȐȜȜȠȞ
ȂʌȠȡİȓȞĮʌȡȠțȜȘșİȓȘȜİțIJȡȠʌȜȘȟȓĮ
ȂȘȞțĮIJİȣșȪȞİIJİIJȘȡȠȒIJȠȣĮȑȡĮıIJĮȐIJȠȝĮ
ʌȠȣȕȡȓıțȠȞIJĮȚıIJȠįȦȝȐIJȚĮ
ȂʌȠȡİȓȞĮʌȡȠțȜȘșȠȪȞʌȡȠȕȜȒȝĮIJĮȣȖİȓĮȢ
ǺİȕĮȚȦșİȓIJİȩIJȚȣʌȐȡȤİȚțĮIJȐȜȜȘȜȘȖİȓȦıȘ ǾĮțĮIJȐȜȜȘȜȘȖİȓȦıȘȝʌȠȡİȓȞĮʌȡȠțĮȜȑıİȚ
ȘȜİțIJȡȠʌȜȘȟȓĮ
ȆȡȠıȑȤİIJİȞĮȝȘȞİȚıȤȦȡȒıİȚȞİȡȩıIJĮ
ȘȜİțIJȡȚțȐȝȑȡȘIJȘȢıȣıțİȣȒȢ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓȕȜȐȕȘıIJȘȝȠȞȐįĮȒ
ȘȜİțIJȡȠʌȜȘȟȓĮ
ȉȠʌȠșİIJİȓIJİʌȐȞIJĮĮıijĮȜİȚȠįȚĮțȩʌIJȘțĮȚİȚįȚțȩ
țȪțȜȦȝĮIJȡȠijȠįȠıȓĮȢ
ǾȜĮȞșĮıȝȑȞȘİȖțĮIJȐıIJĮıȘİȞįȑȤİIJĮȚȞĮ
ʌȡȠțĮȜȑıİȚʌȣȡțĮȖȚȐȒȘȜİțIJȡȠʌȜȘȟȓĮ
ǼȐȞʌĮȡĮIJȘȡȒıİIJİĮıȣȞȒșȚıIJȠȣȢȒȤȠȣȢȠıȝȑȢ
ȒțĮʌȞȠȪȢȕȖȐȜIJİIJȘȝȠȞȐįĮĮʌȩIJȘȞʌȡȓȗĮ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓʌȣȡțĮȖȚȐȒ
ȘȜİțIJȡȠʌȜȘȟȓĮ
ȂȘȞȤȡȘıȚȝȠʌȠȚİȓIJİIJȘȞʌȡȓȗĮİȐȞİȓȞĮȚȤĮȜĮȡȒ
ȒijșĮȡȝȑȞȘ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓʌȣȡțĮȖȚȐȒ
ȘȜİțIJȡȠʌȜȘȟȓĮ
ȂȘȞĮȞȠȓȖİIJİIJȘȝȠȞȐįĮİȞȫȕȡȓıțİIJĮȚıİ
ȜİȚIJȠȣȡȖȓĮ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓʌȣȡțĮȖȚȐȒ
ȘȜİțIJȡȠʌȜȘȟȓĮ
ȂȘȞʌȜȘıȚȐȗİIJİʌȣȡȠȕȩȜĮȩʌȜĮıIJȘȝȠȞȐįĮ ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓʌȣȡțĮȖȚȐ
ȂȘȞIJȠʌȠșİIJİȓIJİIJȠțĮȜȫįȚȠȡİȪȝĮIJȠȢțȠȞIJȐıİ
ıȣıțİȣȑȢșȑȡȝĮȞıȘȢ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓʌȣȡțĮȖȚȐȒ
ȘȜİțIJȡȠʌȜȘȟȓĮ
ȂȘȞIJȠʌȠșİIJİȓIJİIJȠțĮȜȫįȚȠȡİȪȝĮIJȠȢțȠȞIJȐıİ
İȪijȜİțIJĮĮȑȡȚĮȒțĮȪıȚȝİȢȪȜİȢȩʌȦȢȕİȞȗȓȞȘ
ȕİȞȗȩȜȚȠįȚĮȜȣIJȚțȐțȜʌ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓȑțȡȘȟȘȒʌȣȡțĮȖȚȐ
ǼȐȞȣʌȐȡȤİȚįȚĮȡȡȠȒĮİȡȓȠȣĮʌȩȐȜȜȘ
ıȣıțİȣȒĮİȡȓıIJİIJȠȤȫȡȠʌȡȚȞİȞİȡȖȠʌȠȚȒıİIJİ
IJȠțȜȚȝĮIJȚıIJȚțȩ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓȑțȡȘȟȘʌȣȡțĮȖȚȐȒ
ȑȖțĮȣȝĮ
ȂȘȞĮʌȠıȣȞĮȡȝȠȜȠȖİȓIJİțĮȚȝȘȞIJȡȠʌȠʌȠȚİȓIJİ
IJȘȝȠȞȐįĮ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓȕȜȐȕȘȒȘȜİțIJȡȠʌȜȘȟȓĮ
ȆȇȅǼǿǻȅȆȅǿǾȈǾ
37ǼȁȁǾȃǿȀǹ
ʌȡȠıȠȤȒ İʌİȟȒȖȘıȘ
ǵIJĮȞĮijĮȚȡİȓIJİIJȠijȓȜIJȡȠĮȑȡĮȝȘȞĮȖȖȓȗİIJİIJĮ
ȝİIJĮȜȜȚțȐIJȝȒȝĮIJĮIJȘȢȝȠȞȐįĮȢ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓIJȡĮȣȝĮIJȚıȝȩȢ
ȂȘȞțĮșĮȡȓȗİIJİIJȠțȜȚȝĮIJȚıIJȚțȩȝİȞİȡȩ ǼȞįȑȤİIJĮȚȞĮİȚıȤȦȡȒıİȚȞİȡȩıIJȘȝȠȞȐįĮ
țĮȚȞĮțĮIJĮıIJȡĮijİȓȘȝȩȞȦıȘǼȞįȑȤİIJĮȚȞĮ
ʌȡȠțȜȘșİȓȘȜİțIJȡȠʌȜȘȟȓĮ
ǹİȡȓȗİIJİțĮȜȐIJȠȤȫȡȠȩIJĮȞȤȡȘıȚȝȠʌȠȚİȓIJİ
ʌĮȡȐȜȜȘȜĮțȠȣȗȓȞĮȒȐȜȜȘʌĮȡȩȝȠȚĮıȣıțİȣȒ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓȑȜȜİȚȥȘȠȟȣȖȩȞȠȣ
ȆȡȚȞțĮșĮȡȓıİIJİIJȘȝȠȞȐįĮĮʌİȞİȡȖȠʌȠȚȒıIJİ
IJȘȞțĮȚțȜİȓıIJİIJȠȞĮıijĮȜİȚȠįȚĮțȩʌIJȘ
ȂȘȞțĮșĮȡȓȗİIJİIJȘȝȠȞȐįĮȩIJĮȞİȓȞĮȚ
ıȣȞįİįİȝȑȞȘıIJȠȡİȪȝĮțĮșȫȢİȞįȑȤİIJĮȚ
ȞĮʌȡȠțȜȘșİȓʌȣȡțĮȖȚȐȘȜİțIJȡȠʌȜȘȟȓĮȒ
IJȡĮȣȝĮIJȚıȝȩȢ
ȂȘȞIJȠʌȠșİIJİȓIJİțĮIJȠȚțȓįȚĮȒijȣIJȐıİıȘȝİȓȠ
ȩʌȠȣİȓȞĮȚȐȝİıĮİțIJİșİȚȝȑȞĮıIJȠȡİȪȝĮĮȑȡĮ
ȀȐIJȚIJȑIJȠȚȠșĮȝʌȠȡȠȪıİȞĮȕȜȐȥİȚIJĮ
țĮIJȠȚțȓįȚĮȒIJĮijȣIJȐıĮȢ
ȂȘȞȤȡȘıȚȝȠʌȠȚİȓIJİIJȘıȣıțİȣȒȖȚĮȐȜȜȠȣȢ
ıțȠʌȠȪȢ
ȂȘȞȤȡȘıȚȝȠʌȠȚİȓIJİĮȣIJȩIJȠțȜȚȝĮIJȚıIJȚțȩȖȚĮ
ȞĮįȚĮIJȘȡİȓIJİıİțĮȜȒțĮIJȐıIJĮıȘıȣıțİȣȑȢ
ĮțȡȚȕİȓĮȢIJȡȩijȚȝĮțĮIJȠȚțȓįȚĮijȣIJȐȒȑȡȖĮ
IJȑȤȞȘȢǼȞįȑȤİIJĮȚȞĮİʌȘȡİĮıIJİȓȘʌȠȚȩIJȘIJȐ
IJȠȣȢțȜʌ
ȈİʌİȡȓʌIJȦıȘșȪİȜȜĮȢȒțȣțȜȫȞĮıIJĮȝĮIJȒıIJİ
IJȘȜİȚIJȠȣȡȖȓĮțĮȚțȜİȓıIJİIJȠʌĮȡȐșȣȡȠ
ȀĮIJȐIJȘȜİȚIJȠȣȡȖȓĮȝİĮȞȠȚȤIJȐʌĮȡȐșȣȡĮ
İȞįȑȤİIJĮȚȞĮİȚıȤȦȡȒıİȚȣȖȡĮıȓĮıIJȠȤȫȡȠțĮȚ
ȞĮȕȡĮȤȠȪȞIJĮȑʌȚʌȜȐıĮȢ
ǵIJĮȞĮijĮȚȡİȓIJİIJȠijȚȢĮʌȩIJȘȞʌȡȓȗĮțȡĮIJȒıIJİ
IJȠĮʌȩIJȘȞțİijĮȜȒ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓȘȜİțIJȡȠʌȜȘȟȓĮȒȗȘȝȚȐ
ǼȐȞįİȞȤȡȘıȚȝȠʌȠȚȒıİIJİIJȘȝȠȞȐįĮȖȚĮ
ȝİȖȐȜȠįȚȐıIJȘȝĮțȜİȓıIJİIJȠȞțİȞIJȡȚțȩįȚĮțȩʌIJȘ
IJȡȠijȠįȠıȓĮȢ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓȕȜȐȕȘıIJȠʌȡȠȧȩȞȒ
ʌȣȡțĮȖȚȐ
ȂȘȞIJȠʌȠșİIJİȓIJİİȝʌȩįȚĮȖȪȡȦĮʌȩIJȚȢ
İȚıȩįȠȣȢĮȑȡĮȒIJȠıIJȩȝȚȠİȟĮȖȦȖȒȢĮȑȡĮ
ǼȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓȕȜȐȕȘıIJȘıȣıțİȣȒȒ
ʌȣȡțĮȖȚȐ
ȉĮijȓȜIJȡĮʌȡȑʌİȚʌȐȞIJĮȞĮIJȠʌȠșİIJȠȪȞIJĮȚ
ıIJĮșİȡȐıIJȘșȑıȘIJȠȣȢȀĮșĮȡȓȗİIJİIJȠijȓȜIJȡȠ
ĮȞȐįȪȠİȕįȠȝȐįİȢ
ǾȜİȚIJȠȣȡȖȓĮȤȦȡȓȢijȓȜIJȡĮİȞįȑȤİIJĮȚȞĮ
ʌȡȠțĮȜȑıİȚȕȜȐȕȘ
ȂȘȞȤȡȘıȚȝȠʌȠȚİȓIJİıțȜȘȡȐțĮșĮȡȚıIJȚțȐȩʌȦȢ
țİȡȚȐȒįȚĮȜȣIJȚțȐȋȡȘıȚȝȠʌȠȚȒıIJİȑȞĮȝĮȜĮțȩ
ʌĮȞȓ
ǾİȝijȐȞȚıȘIJȘȢıȣıțİȣȒȢİȞįȑȤİIJĮȚȞĮ
İʌȘȡİĮıIJİȓĮʌȩĮȜȜȠȚȫıİȚȢıIJȠȤȡȫȝĮȒ
ȖȡĮIJȗȠȣȞȚȑȢıIJȘȞİʌȚijȐȞİȚȐIJȘȢ
ȂȘȞIJȠʌȠșİIJİȓIJİȕĮȡȚȐĮȞIJȚțİȓȝİȞĮİʌȐȞȦıIJȠ
țĮȜȫįȚȠIJȠȣȡİȪȝĮIJȠȢțĮȚȕİȕĮȚȦșİȓIJİȩIJȚIJȠ
țĮȜȫįȚȠįİȞʌȚȑȗİIJĮȚ
ȊʌȐȡȤİȚțȓȞįȣȞȠȢʌȣȡțĮȖȚȐȢȒȘȜİțIJȡȠʌȜȘȟȓĮȢ
ȂȘȞʌȓȞİIJİIJȠȞİȡȩĮʌȠıIJȡȐȖȖȚıȘȢĮʌȩIJȠ
țȜȚȝĮIJȚıIJȚțȩ
ȆİȡȚȑȤİȚȡȪʌȠȣȢțĮȚȝʌȠȡİȓȞĮȕȜȐȥİȚIJȘȞȣȖİȓĮ
ıĮȢ
ǹijĮȚȡȑıIJİIJȘıȣıțİȣĮıȓĮțĮȚİȖțĮIJĮıIJȒıIJİIJȘ
ıȣıțİȣȒʌȡȠıİțIJȚțȐ
ȂʌȠȡİȓȞĮIJȡĮȣȝĮIJȚıIJİȓIJİĮʌȩĮȚȤȝȘȡȐȐțȡĮ
ǼȐȞİȚıȤȦȡȒıİȚȞİȡȩıIJȘȝȠȞȐįĮ
ĮʌİȞİȡȖȠʌȠȚȒıIJİIJȘȞĮʌȩIJȘȞʌȡȓȗĮțĮȚțȜİȓıIJİ
IJȠȞĮıijĮȜİȚȠįȚĮțȩʌIJȘǹʌȠȝȠȞȫıIJİIJȘȞĮʌȩ
IJȘȞIJȡȠijȠįȠıȓĮȕȖȐȗȠȞIJĮȢIJȠijȚȢțĮȚțĮȜȑıIJİ
ȑȞĮȞİȟȠȣıȚȠįȠIJȘȝȑȞȠIJİȤȞȚțȩıȑȡȕȚȢ
ȂʌȠȡİȓȞĮʌȡȠțȜȘșİȓȘȜİțIJȡȠʌȜȘȟȓĮȒȗȘȝȚȐ
ȆȇȅȈȅȋǾ
 ZZZHOHFWUROX[FRP
1.2 ȉȚʌȡȑʌİȚȞĮșȣȝȐıIJİțĮIJȐIJȘ
ȤȡȒıȘIJȠȣțȜȚȝĮIJȚıIJȚțȠȪ
ȆȇȅȈȅȋǾ
ȆȡȠİȚįȠʌȠȚȒıİȚȢȤȡȒıȘȢ
 ȂȘȞʌȡĮȖȝĮIJȠʌȠȚİȓIJİIJȡȠʌȠʌȠȚȒıİȚȢıİ
țĮȞȑȞĮIJȝȒȝĮIJȠȣʌȡȠȧȩȞIJȠȢ
 ȂȘȞİȚıĮȖȐȖİIJİĮȞIJȚțİȓȝİȞĮıİȠʌȠȚȠįȒʌȠIJİ
ȝȑȡȠȢIJȘȢȝȠȞȐįĮȢ
 ǺİȕĮȚȦșİȓIJİȩIJȚIJȠȡİȪȝĮIJȡȠijȠįȠıȓĮȢ
įȚĮșȑIJİȚIJȘȞțĮIJȐȜȜȘȜȘȠȞȠȝĮıIJȚțȒIJȐıȘ
ȋȡȘıȚȝȠʌȠȚİȓIJİȝȩȞȠȡİȪȝĮIJȡȠijȠįȠıȓĮȢ
99+]$ǼȐȞȘIJȐıȘIJȠȣ
ȡİȪȝĮIJȠȢIJȡȠijȠįȠıȓĮȢİȓȞĮȚĮțĮIJȐȜȜȘȜȘ
İȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșȠȪȞȗȘȝȚȑȢıIJȘȝȠȞȐįĮ
ȒĮțȩȝĮțĮȚʌȣȡțĮȖȚȐ
 ȋȡȘıȚȝȠʌȠȚİȓIJİʌȐȞIJĮĮıijĮȜİȚȠįȚĮțȩʌIJİȢ
ȒĮıijȐȜİȚİȢȝİIJȘȞțĮIJȐȜȜȘȜȘIJȚȝȒȑȞIJĮıȘȢ
ȡİȪȝĮIJȠȢ
ȈİțĮȝȓĮʌİȡȓʌIJȦıȘȝȘȞȤȡȘıȚȝȠʌȠȚİȓIJİ
ıȪȡȝĮIJĮțĮȡijȓIJıİȢȒȐȜȜĮĮȞIJȚțİȓȝİȞĮĮȞIJȓ
ȖȚĮțĮȞȠȞȚțȑȢĮıijȐȜİȚİȢ
 ȈİʌİȡȓʌIJȦıȘʌȠȣIJȠțȜȚȝĮIJȚıIJȚțȩİȝijĮȞȓıİȚ
țȐʌȠȚȠȝȘijȣıȚȠȜȠȖȚțȩȤĮȡĮțIJȘȡȚıIJȚțȩ
ȜİȚIJȠȣȡȖȓĮȢʌȤȝȣȡȦįȚȐțĮȝȑȞȠȣ
ĮʌİȞİȡȖȠʌȠȚȒıIJİIJȠĮȝȑıȦȢțĮȚĮʌȠıȣȞįȑıIJİ
IJȠĮʌȩIJȠȡİȪȝĮ
ȆȇȅȈȅȋǾ
ȆȡȠİȚįȠʌȠȚȒıİȚȢȖȚĮIJȠțĮȜȫįȚȠ
IJȡȠijȠįȠıȓĮȢ
 ȉȠijȚȢIJȠȣțĮȜȦįȓȠȣIJȡȠijȠįȠıȓĮȢʌȡȑʌİȚ
ȞĮIJȠʌȠșİIJİȓIJĮȚıİțĮIJȐȜȜȘȜȘʌȡȓȗĮȂȘȞIJȠ
ȤȡȘıȚȝȠʌȠȚİȓIJİıİıȣȞįȣĮıȝȩȝİțĮȜȫįȚĮ
İʌȑțIJĮıȘȢ
 ȈʌȡȫȟIJİțĮȜȐIJȠijȚȢIJȠȣțĮȜȦįȓȠȣ
IJȡȠijȠįȠıȓĮȢıIJȘȞʌȡȓȗĮțĮȚȕİȕĮȚȦșİȓIJİȩIJȚ
įİȞİȓȞĮȚȤĮȜĮȡȩ
 ȂȘȞIJȡĮȕȐIJİȝȘȞʌĮȡĮȝȠȡijȫȞİIJİȝȘȞ
IJȡȠʌȠʌȠȚİȓIJİțĮȚȝȘȞȕȣșȓȗİIJİIJȠțĮȜȫįȚȠ
IJȡȠijȠįȠıȓĮȢıİȞİȡȩȉȠIJȡȐȕȘȖȝĮ
ȒȘĮțĮIJȐȜȜȘȜȘȤȡȒıȘIJȠȣțĮȜȦįȓȠȣ
IJȡȠijȠįȠıȓĮȢȝʌȠȡİȓȞĮʌȡȠțĮȜȑıİȚȗȘȝȚȐıIJȘ
ȝȠȞȐįĮțĮȚȘȜİțIJȡȠʌȜȘȟȓĮ
 ǼȐȞIJȠțĮȜȫįȚȠIJȡȠijȠįȠıȓĮȢȑȤİȚȣʌȠıIJİȓ
ijșȠȡȑȢʌȡȑʌİȚȞĮĮȞIJȚțĮIJĮıIJĮșİȓĮʌȩ
IJȠȞțĮIJĮıțİȣĮıIJȒIJȠȞĮȞIJȚʌȡȩıȦʌȠIJȠȣ
ıȑȡȕȚȢȒĮȞIJȓıIJȠȚȤĮİȚįȚțİȣȝȑȞȠȐIJȠȝȠ
ȫıIJİȞĮĮʌȠijİȣȤșİȓȠțȓȞįȣȞȠȢīȚĮIJȘȞ
ĮȞIJȚțĮIJȐıIJĮıȒIJȠȣȤȡȘıȚȝȠʌȠȚȒıIJİȝȩȞȠ
IJȠțĮȜȫįȚȠIJȡȠijȠįȠıȓĮȢʌȠȣȠȡȓȗİȚȠ
țĮIJĮıțİȣĮıIJȒȢ
 ǹȣIJȒȘıȣıțİȣȒʌȡȑʌİȚȞĮȖİȚȦșİȓȉȠ
țĮȜȫįȚȠIJȡȠijȠįȠıȓĮȢĮȣIJȒȢIJȘȢıȣıțİȣȒȢ
įȚĮșȑIJİȚțĮȜȫįȚȠȖİȓȦıȘȢȉȠijȚȢʌȡȑʌİȚȞĮ
IJȠʌȠșİIJİȓIJĮȚıİıȦıIJȐİȖțĮIJİıIJȘȝȑȞȘʌȡȓȗĮ
ȝİțĮIJȐȜȜȘȜȘȖİȓȦıȘ
ȝȩȞȠȖȚĮIJȠǾȞȦȝȑȞȠǺĮıȓȜİȚȠ
 ȉȠțĮȜȫįȚȠIJȡȠijȠįȠıȓĮȢĮȣIJȒȢIJȘȢıȣıțİȣȒȢ
įȚĮșȑIJİȚțĮȜȫįȚȠȖİȓȦıȘȢIJȠȠʌȠȓȠİȓȞĮȚ
ıȣȞįİįİȝȑȞȠıİʌİȓȡȠȖİȓȦıȘȢȉȠijȚȢʌȡȑʌİȚ
ȞĮIJȠʌȠșİIJİȓIJĮȚıİıȦıIJȐİȖțĮIJİıIJȘȝȑȞȘ
ʌȡȓȗĮȝİțĮIJȐȜȜȘȜȘȖİȓȦıȘȈİțĮȝȚȐ
ʌİȡȓʌIJȦıȘȝȘȞțȩȥİIJİȒĮijĮȚȡȑıİIJİIJȠȞ
ʌİȓȡȠȖİȓȦıȘȢĮʌȩIJȠijȚȢ
1.3 ȆȡȠijȣȜȐȟİȚȢțĮIJȐIJȘȤȡȒıȘ
 ǹİȡȓȗİIJİIJĮțIJȚțȐIJȠȤȫȡȠțĮIJȐIJȘȜİȚIJȠȣȡȖȓĮ
IJȠȣțȜȚȝĮIJȚıIJȚțȠȪİȚįȚțȐĮȞȤȡȘıȚȝȠʌȠȚİȓIJİ
ʌĮȡȐȜȜȘȜĮıȣıțİȣȑȢĮİȡȓȠȣ
 ȆȡȚȞĮʌȩȠʌȠȚĮįȒʌȠIJİİȡȖĮıȓĮıȣȞIJȒȡȘıȘȢ
ȒțĮșĮȡȚıȝȠȪȕİȕĮȚȦșİȓIJİȩIJȚȘȝȠȞȐįĮ
İȓȞĮȚĮʌİȞİȡȖȠʌȠȚȘȝȑȞȘțĮȚIJȠțĮȜȫįȚȠ
IJȡȠijȠįȠıȓĮȢĮʌȠıȣȞįİįİȝȑȞȠ
 ȂȘȞȡĮȞIJȓȗİIJİțĮȚȝȘȞȡȓȤȞİIJİȞİȡȩĮʌİȣșİȓĮȢ
ʌȐȞȦıIJȘȝȠȞȐįĮǾİʌĮijȒȝİIJȠȞİȡȩ
ȝʌȠȡİȓȞĮʌȡȠțĮȜȑıİȚȘȜİțIJȡȠʌȜȘȟȓĮȒȗȘȝȚȐ
ıIJȘıȣıțİȣȒ
 ȆȡȚȞĮʌȩIJȘȝİIJĮțȓȞȘıȘIJȠȣțȜȚȝĮIJȚıIJȚțȠȪ
ʌȡȑʌİȚȞĮʌȡĮȖȝĮIJȠʌȠȚİȓIJĮȚĮʌȠıIJȡȐȖȖȚıȘ
ȕȜıǼȐȞʌĮȡĮȝİȓȞİȚȞİȡȩıIJȠįȠȤİȓȠ
İȞįȑȤİIJĮȚȞĮȤȣșİȓțĮIJȐIJȘȝİIJĮijȠȡȐ
 īȚĮȞĮȖȓȞİȚıȦıIJȐȘĮʌȠıIJȡȐȖȖȚıȘȠ
ıȦȜȒȞĮȢĮʌȠıIJȡȐȖȖȚıȘȢįİȞʌȡȑʌİȚȞĮȑȤİȚ
IJıĮțȓıİȚȢțĮȚįİȞʌȡȑʌİȚȞĮİȓȞĮȚĮȞȣȥȦȝȑȞȠȢ
țĮIJȐIJȘȜİȚIJȠȣȡȖȓĮĮijȪȖȡĮȞıȘȢǻȚĮijȠȡİIJȚțȐ
IJȠȞİȡȩIJȘȢĮʌȠıIJȡȐȖȖȚıȘȢİȞįȑȤİIJĮȚȞĮȤȣșİȓ
ıIJȠȤȫȡȠ
ĭȚȢ
ĭȚȢ
ȈIJȠȚȤİȓȠ
ȖİȓȦıȘȢ
ȉİIJȡȐȖȦȞȘĮțȓįĮ
ȖİȓȦıȘȢ
39ǼȁȁǾȃǿȀǹ
 ȀĮIJȐIJȘȤȡȒıȘIJȠȣıȦȜȒȞĮĮʌȠıIJȡȐȖȖȚıȘȢ
ȘșİȡȝȠțȡĮıȓĮʌİȡȚȕȐȜȜȠȞIJȠȢįİȞʌȡȑʌİȚȞĮ
İȓȞĮȚȤĮȝȘȜȩIJİȡȘĮʌȩIJȘșİȡȝȠțȡĮıȓĮʌȒȟȘȢ
ȉȠȞİȡȩIJȘȢĮʌȠıIJȡȐȖȖȚıȘȢİȞįȑȤİIJĮȚȞĮ
ʌĮȖȫıİȚȝȑıĮıIJȠıȦȜȒȞĮȝİĮʌȠIJȑȜİıȝĮ
IJȠȞİȡȩʌȠȣȕȡȓıțİIJĮȚİȞIJȩȢIJȘȢȝȠȞȐįĮȢȞĮ
ȣʌİȡȤİȚȜȓıİȚıIJȠȤȫȡȠ
 ȂȘȞIJȠʌȠșİIJİȓIJİİȝʌȩįȚĮȝʌȡȠıIJȐĮʌȩIJȠ
ıIJȩȝȚȠİȟĮȖȦȖȒȢĮȑȡĮǼȞįȑȤİIJĮȚȞĮȝİȚȦșİȓ
ȒȞĮįȚĮțȠʌİȓʌȜȒȡȦȢȘȜİȚIJȠȣȡȖȓĮȥȪȟȘȢ
 īȚĮĮʌȠijȪȖİIJİIJȘȞȘȜİțIJȡȠʌȜȘȟȓĮ
ȤȡȘıȚȝȠʌȠȚȒıIJİȝȚĮįȚȐIJĮȟȘʌȡȠıIJĮıȓĮȢ
ȡİȪȝĮIJȠȢįȚĮȡȡȠȒȢ5&'ıȪȝijȦȞĮ
ȝİIJĮİșȞȚțȐʌȡȩIJȣʌĮțĮȚIJȠȣȢİșȞȚțȠȪȢ
țĮȞȠȞȚıȝȠȪȢțĮȜȦįȓȦıȘȢ
 ǾȐȝİıȘȑțșİıȘıIJȘȡȠȒĮȑȡĮȖȚĮ
ʌĮȡĮIJİIJĮȝȑȞȠȤȡȠȞȚțȩįȚȐıIJȘȝĮȝʌȠȡİȓ
ȞĮİȓȞĮȚİʌȚȕȜĮȕȒȢȖȚĮIJȘȞȣȖİȓĮıĮȢ
ǻİȞİȞįİȓțȞȣIJĮȚȘȐȝİıȘȑțșİıȘĮIJȩȝȦȞ
țĮIJȠȚțȚįȓȦȞțĮȚijȣIJȫȞıIJȘȡȠȒĮȑȡĮȖȚĮ
ʌĮȡĮIJİIJĮȝȑȞĮȤȡȠȞȚțȐįȚĮıIJȒȝĮIJĮ
 ȂȘȞȤȡȘıȚȝȠʌȠȚİȓIJİĮȣIJȩIJȠțȜȚȝĮIJȚıIJȚțȩ
ȖȚĮȝȘİȞįİįİȚȖȝȑȞȠȣȢıțȠʌȠȪȢʌȤȖȚĮ
ȞĮįȚĮIJȘȡİȓIJİıİțĮȜȒțĮIJȐıIJĮıȘıȣıțİȣȑȢ
ĮțȡȚȕİȓĮȢIJȡȩijȚȝĮțĮIJȠȚțȓįȚĮijȣIJȐȒȑȡȖĮ
IJȑȤȞȘȢǾȤȡȒıȘȝİĮȣIJȩȞIJȠȞIJȡȩʌȠȝʌȠȡİȓ
ȞĮİȓȞĮȚİʌȚȕȜĮȕȒȢȖȚĮĮȣIJȐ
1.4 ǼʌȚıȘȝȐȞıİȚȢıȤİIJȚțȐȝİIJȘ
ȜİȚIJȠȣȡȖȓĮ
 īȚĮİʌĮȞİțțȓȞȘıȘIJȘȢȜİȚIJȠȣȡȖȓĮȢȥȪȟȘȢĮʌȩ
IJȠıȣȝʌȚİıIJȒȤȡİȚȐȗȠȞIJĮȚȜİʌIJȐ
ǵIJĮȞĮʌİȞİȡȖȠʌȠȚİȓIJİIJȘıȣıțİȣȒțĮȚIJȘȞ
İȞİȡȖȠʌȠȚİȓIJİȟĮȞȐĮȝȑıȦȢȤȡİȚȐȗȠȞIJĮȚIJȡȓĮ
ȜİʌIJȐȝȑȤȡȚȠıȣȝʌȚİıIJȒȢȞĮİʌĮȞİțțȚȞȒıİȚ
IJȘȜİȚIJȠȣȡȖȓĮȥȪȟȘȢǾȝȠȞȐįĮįȚĮșȑIJİȚ
ȝȚĮȘȜİțIJȡȠȞȚțȒįȚȐIJĮȟȘʌȠȣȖȚĮȜȩȖȠȣȢ
ĮıijĮȜİȓĮȢįȚĮIJȘȡİȓIJȠıȣȝʌȚİıIJȒıİ
țĮIJȐıIJĮıȘĮʌİȞİȡȖȠʌȠȓȘıȘȢȖȚĮIJȡȓĮȜİʌIJȐ
 ȈİʌİȡȓʌIJȦıȘįȚĮțȠʌȒȢȡİȪȝĮIJȠȢțĮIJȐ
IJȘȜİȚIJȠȣȡȖȓĮʌİȡȚȝȑȞİIJİȜİʌIJȐʌȡȚȞ
İȞİȡȖȠʌȠȚȒıİIJİȟĮȞȐIJȘȝȠȞȐįĮǹijȠȪ
İʌĮȞȑȜșİȚȘIJȡȠijȠįȠıȓĮIJȠȣȡİȪȝĮIJȠȢ
İȞİȡȖȠʌȠȚȒıIJİȟĮȞȐIJȠțȜȚȝĮIJȚıIJȚțȩǼȐȞȘ
įȚĮțȠʌȒȡİȪȝĮIJȠȢįȚȒȡțȘıİȖȚĮȜȚȖȩIJİȡȠ
ĮʌȩIJȡȓĮȜİʌIJȐʌİȡȚȝȑȞİIJİIJȡȓĮȜİʌIJȐ
ʌȡȚȞİȞİȡȖȠʌȠȚȒıİIJİȟĮȞȐIJȘȝȠȞȐįĮǼȐȞ
İȞİȡȖȠʌȠȚȒıİIJİȟĮȞȐIJȘȝȠȞȐįĮıİȜȚȖȩIJİȡȠ
ĮʌȩIJȡȓĮȜİʌIJȐȘʌȡȠıIJĮIJİȣIJȚțȒįȚȐIJĮȟȘIJȘȢ
ȝȠȞȐįĮȢİȞįȑȤİIJĮȚȞĮįȚĮțȩȥİȚIJȘȜİȚIJȠȣȡȖȓĮ
IJȠȣıȣȝʌȚİıIJȒǹȣIJȒȘʌȡȠıIJĮIJİȣIJȚțȒįȚȐIJĮȟȘ
ĮȞĮıIJȑȜȜİȚIJȘȜİȚIJȠȣȡȖȓĮȥȪȟȘȢȖȚĮʌİȡȓʌȠȣ
ȜİʌIJȐǵȜİȢȠȚʌȡȠȘȖȠȪȝİȞİȢȡȣșȝȓıİȚȢ
șĮĮțȣȡȦșȠȪȞțĮȚșĮȖȓȞİȚİʌĮȞĮijȠȡȐıIJȚȢ
ĮȡȤȚțȑȢȡȣșȝȓıİȚȢIJȘȢȝȠȞȐįĮȢ
 ȁİȚIJȠȣȡȖȓĮıİȤĮȝȘȜȒșİȡȝȠțȡĮıȓĮ
ȆȐȖȦȝĮIJȘȢȝȠȞȐįĮȢȅȝȠȞȐįĮİȞįȑȤİIJĮȚ
ȞĮʌĮȖȫıİȚİȐȞȑȤİȚȡȣșȝȚıIJİȓȖȪȡȦıIJȠȣȢ
&țĮȚȘșİȡȝȠțȡĮıȓĮʌİȡȚȕȐȜȜȠȞIJȠȢ
İȓȞĮȚȤĮȝȘȜȒİȚįȚțȐțĮIJȐIJȘįȚȐȡțİȚĮ
IJȘȢȞȪȤIJĮȢȈİʌİȡȓʌIJȦıȘȝİȖĮȜȪIJİȡȘȢ
ʌIJȫıȘȢIJȘȢșİȡȝȠțȡĮıȓĮȢȣʌȩĮȣIJȑȢIJȚȢ
ıȣȞșȒțİȢȘȝȠȞȐįĮİȞįȑȤİIJĮȚȞĮʌĮȖȫıİȚ
īȚĮȞĮĮʌȠijȪȖİIJİIJȠİȞįİȤȩȝİȞȠʌȐȖȦȝĮ
IJȘȢȝȠȞȐįĮȢȡȣșȝȓıIJİIJȘȞıİȣȥȘȜȩIJİȡȘ
șİȡȝȠțȡĮıȓĮ
 ǾȜİȚIJȠȣȡȖȓĮĮijȪȖȡĮȞıȘȢʌȡȠțĮȜİȓĮȪȟȘıȘ
IJȘȢșİȡȝȠțȡĮıȓĮȢıIJȠįȦȝȐIJȚȠȀĮIJȐIJȘ
ȜİȚIJȠȣȡȖȓĮĮijȪȖȡĮȞıȘȢȘȝȠȞȐįĮʌĮȡȐȖİȚ
șİȡȝȩIJȘIJĮȝİĮʌȠIJȑȜİıȝĮȞĮĮȞİȕĮȓȞİȚȘ
șİȡȝȠțȡĮıȓĮıIJȠįȦȝȐIJȚȠǹʌȩIJȠıIJȩȝȚȠ
İȟĮȖȦȖȒȢĮȑȡĮȕȖĮȓȞİȚȗİıIJȩȢĮȑȡĮȢȀȐIJȚ
IJȑIJȠȚȠİȓȞĮȚijȣıȚȠȜȠȖȚțȩțĮȚįİȞȣʌȠįİȚțȞȪİȚ
ȕȜȐȕȘIJȘȢȝȠȞȐįĮȢ
 ȀĮIJȐIJȘȜİȚIJȠȣȡȖȓĮȥȪȟȘȢIJȠțȜȚȝĮIJȚıIJȚțȩ
įȚȠȤİIJİȪİȚIJȠȗİıIJȩĮȑȡĮʌȠȣʌĮȡȐȖİIJĮȚĮʌȩ
IJȘȝȠȞȐįĮȑȟȦĮʌȩIJȠįȦȝȐIJȚȠȝȑıȦIJȠȣ
ıȦȜȒȞĮİȟĮȖȦȖȒȢȅĮȑȡĮȢʌȠȣįȚȠȤİIJİȪİIJĮȚ
ȑȟȦĮʌȩIJȠįȦȝȐIJȚȠĮȞĮʌȜȘȡȫȞİIJĮȚȝİȓıȘ
ʌȠıȩIJȘIJĮĮȑȡĮȠȠʌȠȓȠȢİȚıȑȡȤİIJĮȚĮʌȩIJĮ
ĮȞȠȓȖȝĮIJĮʌȠȣȣʌȐȡȤȠȣȞıIJȠįȦȝȐIJȚȠ
 ZZZHOHFWUROX[FRP
1
ȆȓȞĮțĮȢıIJȠȚȤİȓȦȞȤİȚȡȚıȝȠȪ
2

ȋİȚȡȠȜĮȕȒȝİIJĮijȠȡȐȢțĮȚıIJȚȢįȪȠ
ʌȜİȣȡȑȢ
3
ȉȘȜİȤİȚȡȚıIJȒȡȚȠ
4
ǼțȡȠȒİıȦIJİȡȚțȠȪĮȑȡĮ
5
ȉȡȠȤȓıțȠȢ
6
ȈIJȩȝȚȠİȟĮȖȦȖȒȢĮȑȡĮ
7
ȆȡȠıĮȡȝȠȖȑĮȢıIJȠȝȓȠȣİȟĮȖȦȖȒȢĮȑȡĮ$
8
ȈIJȩȝȚȠįȠȤİȓȠȣĮʌȠıIJȡȐȖȖȚıȘȢ
9
ǼȓıȠįȠȢĮȑȡĮ
10
ȈIJȩȝȚȠĮʌȠıIJȡȐȖȖȚıȘȢȞİȡȠȪĮijȪȖȡĮȞıȘȢ
11
ǼȓıȠįȠȢĮȑȡĮ
2. ȆǼȇǿīȇǹĭǾȂȅȃǹǻǹȈ
3. ȆǹȇǼȋȅȂǼȃǹǼȄǹȇȉǾȂǹȉǹ
ǼȄǹȇȉǾȂǹȉǹ ȅȃȅȂǹȈǿǹǼȄǹȇȉǾȂǹȉȅȈ ȆȅȈȅȉǾȉǹ
1
ȈȦȜȒȞĮȢİȟĮȖȦȖȒȢĮȑȡĮ IJȝȤ
2
ȆȡȠıĮȡȝȠȖȑĮȢıIJȠȝȓȠȣİȟĮȖȦȖȒȢĮȑȡĮ$ȖȚĮIJȘȝȠȞȐįĮ IJȝȤ
3
ȆȡȠıĮȡȝȠȖȑĮȢIJȠȓȤȠȣȖȚĮȝȩȞȚȝȠĮȖȦȖȩ IJȝȤ
4
ǺȪıȝĮıIJİȡȑȦıȘȢ IJȝȤ
5
ǺǿǻǼȈ IJȝȤ
6
ȉȘȜİȤİȚȡȚıIJȒȡȚȠ IJȝȤ
7
ȂʌĮIJĮȡȓĮ IJȝȤ
8
ȆȡȠıĮȡȝȠȖȑĮȢıIJȠȝȓȠȣİȟĮȖȦȖȒȢĮȑȡĮǺȖȚĮʌĮȡȐșȣȡȠ IJȝȤ
9
ȀȚIJIJȠʌȠșȑIJȘıȘȢıİʌĮȡȐșȣȡȠ ıİIJ
10
ǹijȡȫįİȢȣȜȚțȩıijȡȐȖȚıȘȢ IJȝȤ
11
ǺȓįĮȤȚȜ IJȝȤ
12
ǺȓįĮȤȚȜ IJȝȤ
13
ǺȓįĮȤȚȜȝİİȟĮȖȦȞȚțȒțİijĮȜȒ IJȝȤ
14
ǹıijȐȜİȚĮıIJİȡȑȦıȘȢ IJȝȤ
15
ȀȐȜȣȝȝĮĮʌȠșȒțİȣıȘȢʌȡȠĮȚȡİIJȚțȩıİȠȡȚıȝȑȞĮȝȠȞIJȑȜĮ IJȝȤ
ǼȚț
 ǺİȕĮȚȦșİȓIJİȩIJȚȩȜĮIJĮİȟĮȡIJȒȝĮIJĮʌİȡȚȜĮȝȕȐȞȠȞIJĮȚıIJȘıȣıțİȣĮıȓĮțĮȚĮȞĮIJȡȑȟIJİıIJȚȢȠįȘȖȓİȢ
İȖțĮIJȐıIJĮıȘȢȖȚĮʌȜȘȡȠijȠȡȓİȢıȤİIJȚțȐȝİIJȘȤȡȒıȘIJȠȣȢ
ǼȚț
ǼȁȁǾȃǿȀǹ
4.1 ǼȟĮȖȦȖȒȗİıIJȠȪĮȑȡĮĮʌȩIJȠ
ʌĮȡȐșȣȡȠ
ȀĮIJȐIJȘȜİȚIJȠȣȡȖȓĮ&22/,1*ȥȪȟȘȘıȣıțİȣȒ
ʌȡȑʌİȚȞĮȕȡȓıțİIJĮȚțȠȞIJȐıİʌĮȡȐșȣȡȠȒȐȜȜȠ
ȐȞȠȚȖȝĮȫıIJİȠȗİıIJȩȢİȟİȡȤȩȝİȞȠȢĮȑȡĮȢȞĮ
įȚȠȤİIJİȪİIJĮȚȑȟȦĮʌȩIJȠȤȫȡȠȉȠʌȠșİIJȒıIJİ
IJȘȝȠȞȐįĮıİİʌȓʌİįȘİʌȚijȐȞİȚĮijȡȠȞIJȓȗȠȞIJĮȢ
ȞĮȣʌȐȡȤİȚʌİȡȚȝİIJȡȚțȐİȜİȪșİȡȠȢȤȫȡȠȢ
IJȠȣȜȐȤȚıIJȠȞİțțĮȚȞĮȕȡȓıțİIJĮȚțȠȞIJȐ
ıİʌȘȖȒIJȡȠijȠįȠıȓĮȢȡİȪȝĮIJȠȢȝİȝȠȞȦȝȑȞȠȣ
țȣțȜȫȝĮIJȠȢ
1. ǺȖȐȜIJİIJȠıȦȜȒȞĮĮʌȩIJȘıȣıțİȣĮıȓĮǼȚț
ǼȚț
2. ǹijĮȚȡȑıIJİIJȠȞʌȡȠıĮȡȝȠȖȑĮ$ĮʌȩIJȘȝȠȞȐįĮ
ȝİIJĮțȚȞȫȞIJĮȢIJȠȞʌȡȠȢIJĮʌȐȞȦǼȚț
ǼȚț
3. ǼʌİțIJİȓȞİIJİIJȘȝȓĮʌȜİȣȡȐIJȠȣıȦȜȒȞĮǼȚț
țĮȚȕȚįȫıIJİIJȘȞıIJȠȞʌȡȠıĮȡȝȠȖȑĮ$ǼȚț
ǼȚț
ǼȚț
4. ȅǻǾīǿǼȈǼīȀǹȉǹȈȉǹȈǾȈ
4. ǼʌİțIJİȓȞİIJİIJȘȞȐȜȜȘʌȜİȣȡȐIJȠȣıȦȜȒȞĮțĮȚ
ȕȚįȫıIJİIJȘȞıIJȠȞʌȡȠıĮȡȝȠȖȑĮ%ǼȚț
ǼȚț
5. ȂİIJȐIJȘıȣȞĮȡȝȠȜȩȖȘıȘIJȠʌȠșİIJȒıIJİIJȠ
ıȦȜȒȞĮıIJȘȝȠȞȐįĮǼȚț
ǼȚț
6. ȈIJİȡİȫıIJİIJȠȞʌȡȠıĮȡȝȠȖȑĮ%ıIJȠțȚIJ
IJȠʌȠșȑIJȘıȘȢıİʌĮȡȐșȣȡȠțĮȚıijȡĮȖȓıIJİ
ǼȚțĮțĮȚȕ
ǼȚțĮ
ǼȚțȕ
ȀĮIJĮțȩȡȣijĮıȣȡȩ-
ȝİȞȠʌĮȡȐșȣȡȠ
ȀȚIJIJȠʌȠșȑIJȘıȘȢıİʌĮȡȐșȣȡȠ
ǼȜȐȤȚıIJȠİț
ȂȑȖȚıIJȠİț
ȀȚIJIJȠʌȠșȑIJȘıȘȢıİʌĮȡȐșȣȡȠ
ǼȜȐȤȚıIJȠİț
ȂȑȖȚıIJȠİț
ȅȡȚȗȩȞIJȚĮ
ıȣȡȩȝİȞȠ
ʌĮȡȐșȣȡȠ
ȂİIJĮțȚȞȒıIJİʌȡȠȢIJĮʌȐȞȦ
ǼʌİțIJİȓȞİIJİ
IJȚȢįȪȠʌȜİȣȡȑȢIJȠȣıȦȜȒȞĮ
 ZZZHOHFWUROX[FRP
4.2 ǼȄǹīȍīǾǹǼȇǹǹȆȅȉȅȃȉȅǿȋȅ
ȉȠʌȠșİIJȒıIJİIJȠȞʌȡȠıĮȡȝȠȖȑĮIJȠȓȤȠȣĮțȡȚȕȫȢ
İʌȐȞȦıİȑȞĮıȪıIJȘȝĮĮȖȦȖȠȪİȟĮȖȦȖȒȢIJȠȠʌȠȓȠ
ʌȡȑʌİȚȞĮİȓȞĮȚıȦıIJȐIJȠʌȠșİIJȘȝȑȞȠȉȠıȪıIJȘȝĮ
ĮȣIJȩʌİȡȚȜĮȝȕȐȞİȚıȣȞȒșȦȢȑȞĮȞĮȖȦȖȩIJȠȓȤȠȣ
ĮʌȩĮȜȠȣȝȓȞȚȠțĮȚȑȞĮİȟȦIJİȡȚțȩțȐȜȣȝȝĮīȚĮIJȘ
ıȦıIJȒİȖțĮIJȐıIJĮıȒIJȠȣĮʌİȣșȣȞșİȓIJİıİțȐʌȠȚȠȞ
İʌĮȖȖİȜȝĮIJȓĮǹıijĮȜȓıIJİȤȡȘıȚȝȠʌȠȚȫȞIJĮȢ
ȕȪıȝĮIJĮıIJİȡȑȦıȘȢțĮȚȕȓįİȢǼȚț
ȉȠʌȠșİIJȒıIJİIJȠıȦȜȒȞĮıIJȠȞʌȡȠıĮȡȝȠȖȑĮIJȠȓȤȠȣ
ǼȚț
ȂʌȠȡİȓIJİȞĮİʌİțIJİȓȞİIJİIJȠıȦȜȒȞĮĮʌȩIJȠĮȡȤȚțȩ
ȝȒțȠȢIJȦȞİțȑȦȢIJĮİțĮȜȜȐʌȡȠ-
ıʌĮșȒıIJİȞĮʌİȡȚȠȡȓıİIJİIJȠȝȒțȠȢIJȠȣıIJȠİȜȐȤȚ-
ıIJȠįȣȞĮIJȩȞǼʌȓıȘȢȕİȕĮȚȦșİȓIJİȩIJȚȠıȦȜȒȞĮȢ
įİȞıȤȘȝĮIJȓȗİȚĮʌȩIJȠȝİȢțĮȝʌȪȜİȢǼȚț
ǼȚț
4.3 ȉȠʌȠșȑIJȘıȘıİțĮIJĮțȩȡȣijĮ
ıȣȡȩȝİȞȠʌĮȡȐșȣȡȠ
1. ȀȩȥIJİIJĮțȠȝȝȐIJȚĮĮʌȩIJȠĮijȡȫįİȢȣȜȚțȩ
ıijȡȐȖȚıȘȢĮȣIJȠțȩȜȜȘIJȠȣIJȪʌȠȣıIJȠ
țĮIJȐȜȜȘȜȠȝȒțȠȢțĮȚIJȠʌȠșİIJȒıIJİIJĮıIJȠ
ʌĮȡȐșȣȡȠțĮȚIJȘȞțȐıĮǼȚț
ǼȚț
2. ǹȞȠȓȟIJİIJȠʌĮȡȐșȣȡȠțĮȚʌȡȠıĮȡȝȩıIJİIJȠțȚIJ
IJȠʌȠșȑIJȘıȘȢıIJȘȞțȐıĮǼȚțȈIJİȡİȫıIJİ
IJȠțȚIJIJȠʌȠșȑIJȘıȘȢıIJȘȞțȐıĮȆȡȠıĮȡȝȩıIJİ
IJȠȝȒțȠȢIJȠȣțȚIJIJȠʌȠșȑIJȘıȘȢĮȞȐȜȠȖĮȝİ
IJȠʌȜȐIJȠȢIJȠȣʌĮȡĮșȪȡȠȣȈijȓȟIJİIJȚȢįȪȠ
ȕȓįİȢıIJȠțȚIJIJȠʌȠșȑIJȘıȘȢǺȜǼȚțǼȐȞIJȠ
ʌĮȡȐșȣȡȠȑȤİȚʌȜȐIJȠȢȝȚțȡȩIJİȡȠĮʌȩİț
ȝʌȠȡİȓIJİȞĮțȩȥİIJİIJȠțȚIJIJȠʌȠșȑIJȘıȘȢȩıȠ
ȤȡİȚȐȗİIJĮȚǼȚț
ǼȚț
ǼȚț
3. ȀȜİȓıIJİțĮȜȐIJȠʌĮȡȐșȣȡȠȫıIJİȞĮİijĮȡȝȩȗİȚ
ıIJȠțȚIJIJȠʌȠșȑIJȘıȘȢǼȚț
4. ȋȡȘıȚȝȠʌȠȚȒıIJİįȪȠȕȓįİȢȤȚȜȖȚĮȞĮ
ıIJİȡİȫıİIJİIJȠțȚIJIJȠʌȠșȑIJȘıȘȢıIJȠijȪȜȜȠIJȠȣ
ʌĮȡĮșȪȡȠȣǼȚț
5. ȈIJİȡİȫıIJİIJȠțȚIJIJȠʌȠșȑIJȘıȘȢıIJȘȞțȐıĮIJȠȣ
ʌĮȡĮșȪȡȠȣǼȚț
$īȚĮȟȪȜȚȞĮʌĮȡȐșȣȡĮȈIJİȡİȫıIJİ
ȤȡȘıȚȝȠʌȠȚȫȞIJĮȢȕȓįİȢȤȚȜ
%īȚĮʌĮȡȐșȣȡĮȝİİʌȓıIJȡȦıȘȕȚȞȣȜȓȠȣ
ȈIJİȡİȫıIJİȤȡȘıȚȝȠʌȠȚȫȞIJĮȢȕȓįİȢȤȚȜ
ȝİİȟĮȖȦȞȚțȒțİijĮȜȒ
ǼȚț
ȂȑȖȚıIJȠ
İț
ǼȜȐȤȚıIJȠ
İț
ǹijȡȫįİȢȣȜȚțȩ
ıijȡȐȖȚıȘȢ$
ĮȣIJȠțȩȜȜȘIJȠ
ȕȓįİȢ
ȀȚIJIJȠʌȠșȑIJȘıȘȢıİ
ʌĮȡȐșȣȡȠ
ȀȐıĮ
İțİț
ȀȩȥIJİİįȫȫıIJİȞĮIJĮȚȡȚȐȗİȚıIJȠʌĮȡȐșȣȡȠ
ȀȚIJIJȠʌȠșȑIJȘıȘȢıİ
ʌĮȡȐșȣȡȠ
ǺȓįİȢȤȚȜȒȕȓįİȢ
ȤȚȜȝİİȟĮȖȦȞȚțȒțİijĮȜȒ
ȀȐıĮ
ǺȓįİȢȤȚȜ
ǺȓįİȢțĮȚ
ȕȪıȝĮIJĮ
ıIJİȡȑȦıȘȢ
ȆȡȠıĮȡȝȠȖȑĮȢ
IJȠȓȤȠȣ
43ǼȁȁǾȃǿȀǹ
6. īȚĮȞĮıIJİȡİȫıİIJİIJȠțȐIJȦijȪȜȜȠIJȠȣ
ʌĮȡĮșȪȡȠȣıIJȘșȑıȘIJȠȣIJȠʌȠșİIJȒıIJİIJȘ
ȖȦȞȓĮıIJİȡȑȦıȘȢȤȡȘıȚȝȠʌȠȚȫȞIJĮȢȝȚĮ
ȕȓįĮȤȚȜȩʌȦȢijĮȓȞİIJĮȚıIJȘȞǼȚț
ȈǾȂǼǿȍȈǾǼʌİȚįȒİȓȞĮȚįȪıțȠȜȠȞĮ
ĮıijĮȜȓıİIJİIJĮʌĮȡȐșȣȡĮȝİİʌȓıIJȡȦıȘ
ȕȚȞȣȜȓȠȣȤȡȘıȚȝȠʌȠȚȫȞIJĮȢIJȘȖȦȞȓĮıIJİȡȑȦıȘȢ
ȝʌȠȡİȓIJİȞĮȤȡȘıȚȝȠʌȠȚȒıİIJİIJȠȝȘȤĮȞȚıȝȩ
țȜİȚįȫȝĮIJȠȢIJȠȣȓįȚȠȣIJȠȣʌĮȡĮșȪȡȠȣ
7. ȀȩȥIJİIJȠĮijȡȫįİȢȣȜȚțȩıijȡȐȖȚıȘȢıIJȠ
țĮIJȐȜȜȘȜȠȝȒțȠȢțĮȚıijȡĮȖȓıIJİIJȠțİȞȩ
ĮȞȐȝİıĮıIJȠİʌȐȞȦțĮȚIJȠİȟȦIJİȡȚțȩijȪȜȜȠ
IJȠȣʌĮȡĮșȪȡȠȣȩʌȦȢijĮȓȞİIJĮȚıIJȘȞǼȚț
ǼȚț
ǼȚț
4.4 ȉȠʌȠșȑIJȘıȘıİȠȡȚȗȩȞIJȚĮ
ıȣȡȩȝİȞȠʌĮȡȐșȣȡȠ
1. ȀȩȥIJİIJĮțȠȝȝȐIJȚĮĮʌȩIJȠĮijȡȫįİȢȣȜȚțȩ
ıijȡȐȖȚıȘȢĮȣIJȠțȩȜȜȘIJȠȣIJȪʌȠȣıIJȠ
țĮIJȐȜȜȘȜȠȝȒțȠȢțĮȚIJȠʌȠșİIJȒıIJİIJĮıIJȠ
ʌȜĮȓıȚȠIJȠȣʌĮȡĮșȪȡȠȣǺȜǼȚț
ǼȚț
2. ǹȞȠȓȟIJİIJȠʌĮȡȐșȣȡȠțĮȚʌȡȠıĮȡȝȩıIJİIJȠ
țȚIJIJȠʌȠșȑIJȘıȘȢıIJȘȞțȐıĮǺȜǼȚț
ȈIJİȡİȫıIJİIJȠțȚIJIJȠʌȠșȑIJȘıȘȢıIJȘȞțȐıĮ
ȆȡȠıĮȡȝȩıIJİIJȠȝȒțȠȢIJȠȣıİIJIJȠʌȠșȑIJȘıȘȢ
ĮȞȐȜȠȖĮȝİIJȠȪȥȠȢIJȠȣʌĮȡĮșȪȡȠȣȈijȓȟIJİ
IJȚȢįȪȠȕȓįİȢıIJȠțȚIJIJȠʌȠșȑIJȘıȘȢǺȜǼȚț
ǼȐȞIJȠʌĮȡȐșȣȡȠȑȤİȚȪȥȠȢȝȚțȡȩIJİȡȠ
ĮʌȩİțȝʌȠȡİȓIJİȞĮțȩȥİIJİIJȠțȚIJ
IJȠʌȠșȑIJȘıȘȢȩıȠȤȡİȚȐȗİIJĮȚǼȚț
ǹijȡȫįİȢȣȜȚțȩıijȡȐȖȚıȘȢ
ǼȚț
3. ȀȜİȓıIJİțĮȜȐIJȠıȣȡȩȝİȞȠijȪȜȜȠȫıIJİȞĮ
İijĮȡȝȩȗİȚıIJȠțȚIJIJȠʌȠșȑIJȘıȘȢǼȚț
4. ȋȡȘıȚȝȠʌȠȚȒıIJİįȪȠȕȓįİȢȤȚȜȖȚĮȞĮ
ıIJİȡİȫıİIJİIJȠțȚIJIJȠʌȠșȑIJȘıȘȢıIJȠijȪȜȜȠIJȠȣ
ʌĮȡĮșȪȡȠȣǼȚț
5. ȋȡȘıȚȝȠʌȠȚȒıIJİįȪȠȕȓįİȢȤȚȜȖȚĮȞĮ
ıIJİȡİȫıİIJİIJȠțȚIJIJȠʌȠșȑIJȘıȘȢıIJȘȞțȐıĮ
ǼȚț
ǼȚț
6. ȀȩȥIJİIJȠĮijȡȫįİȢȣȜȚțȩıijȡȐȖȚıȘȢıIJȠ
țĮIJȐȜȜȘȜȠȝȒțȠȢțĮȚıijȡĮȖȓıIJİIJȠțİȞȩ
ĮȞȐȝİıĮıIJȠıȣȡȩȝİȞȠțĮȚIJȠİȟȦIJİȡȚțȩijȪȜȜȠ
IJȠȣʌĮȡĮșȪȡȠȣȩʌȦȢijĮȓȞİIJĮȚıIJȘȞǼȚț
7. īȚĮȞĮıIJİȡİȫıİIJİIJȠıȣȡȩȝİȞȠijȪȜȜȠIJȠȣ
ʌĮȡĮșȪȡȠȣIJȠʌȠșİIJȒıIJİIJȘȖȦȞȓĮıIJİȡȑȦıȘȢ
ȤȡȘıȚȝȠʌȠȚȫȞIJĮȢȝȚĮȕȓįĮȤȚȜȩʌȦȢ
ijĮȓȞİIJĮȚıIJȘȞǼȚț
ǼȚț
ǼȚț
ǹijȡȫįİȢȣȜȚțȩ
ıijȡȐȖȚıȘȢ$
ĮȣIJȠțȩȜȜȘIJȠ
ȀȐıĮ ȀȚIJIJȠʌȠșȑIJȘıȘȢıİʌĮȡȐșȣȡȠ
İțİț
ȕȓįİȢ
ȀȐıĮ
ȀȚIJIJȠʌȠșȑIJȘıȘȢıİʌĮȡȐșȣȡȠ
ǺȓįİȢȤȚȜ
ǺȓįİȢȤȚȜ
ǹijȡȫįİȢȣȜȚțȩ
ıijȡȐȖȚıȘȢ
 ZZZHOHFWUROX[FRP
5. ȋǹȇǹȀȉǾȇǿȈȉǿȀǹȀȁǿȂǹȉǿȈȉǿȀȅȊ
1
ǼȝijȐȞȚıȘșİȡȝȠțȡĮıȓĮȢȫȡĮȢ
2
ǼȞİȡȖȠʌȠȓȘıȘĮʌİȞİȡȖȠʌȠȓȘıȘIJȘȢȝȠȞȐįĮȢ
3
ȀȠȣȝʌȓțȓȞȘıȘȢIJȦȞʌİȡıȓįȦȞ
4
ǼȞİȡȖȠʌȠȓȘıȘIJȠȣȤȡȠȞȠįȚĮțȩʌIJȘ
5
ǼʌȚȜȠȖȒȜİȚIJȠȣȡȖȓĮȢ
6
ȇȪșȝȚıȘșİȡȝȠțȡĮıȓĮȢȫȡĮȢ
7
ǼʌȚȜȠȖȒIJĮȤȪIJȘIJĮȢĮȞİȝȚıIJȒȡĮ
8
ȁİȚIJȠȣȡȖȓĮ6OHHS
9
ȁȣȤȞȓĮįȚĮȤİȓȡȚıȘȢȚıȤȪȠȢ
ȆǿȃǹȀǹȈȈȉȅǿȋǼǿȍȃ
ǼȚț
ȋǼǿȇǿȈȂȅȊȉǾȁǼȋǼǿȇǿȈȉǾȇǿȅ
ȆȇȅǹǿȇǼȉǿȀȅȈǼȅȇǿȈȂǼȃǹȂȅȃȉǼȁǹ
ǼȚț
1
DzȞįİȚȟȘȜİȚIJȠȣȡȖȓĮȢ
2

ȀȠȣȝʌȚȐİȜȑȖȤȠȣșİȡȝȠțȡĮıȓĮȢȤȡȠȞȠįȚĮțȩʌIJȘ
3
ȀȠȣȝʌȓ02'(İʌȚȜȠȖȒȜİȚIJȠȣȡȖȓĮȢ
4
ȀȠȣȝʌȓ6:,1*țȓȞȘıȘIJȦȞʌİȡıȓįȦȞ
5
ȀȠȣȝʌȓ6/((3
6

ȀȠȣȝʌȚȐ5(6(7țĮȚ/2&.İʌĮȞĮijȠȡȐțĮȚ
țȜİȓįȦȝĮ
7
ǼʌȚȜȠȖȑȢIJĮȤȪIJȘIJĮȢĮȞİȝȚıIJȒȡĮ
8

ȀȠȣȝʌȓİʌȚȜȠȖȒȢ)$163(('IJĮȤȪIJȘIJĮ
ĮȞİȝȚıIJȒȡĮ
9
ȀȠȣȝʌȓ212))İȞİȡȖȠʌȠȓȘıȘĮʌİȞİȡȖȠʌȠȓȘıȘ
10
ȀȠȣȝʌȚȐȤȡȠȞȠįȚĮțȩʌIJȘ
11
ȀȠȣȝʌȓ/('',63/$<ȅșȩȞȘ/('
ȂȑȖİșȠȢȝʌĮIJĮȡȚȫȞ$$$
ȆȇȅǼǿǻȅȆȅǿǾȈǾ
ȂȘȞȤȡȘıȚȝȠʌȠȚİȓIJİʌĮȜȚȑȢȝʌĮIJĮȡȓİȢ
ȝĮȗȓȝİțĮȚȞȠȪȡȖȚİȢȂȘȞȤȡȘıȚȝȠʌȠȚİȓIJİ
IJȣʌȚțȑȢĮȜțĮȜȚțȑȢȝʌĮIJĮȡȓİȢ
ȥİȣįĮȡȖȪȡȠȣȐȞșȡĮțĮȝĮȗȓȝİ
İʌĮȞĮijȠȡIJȚȗȩȝİȞİȢȞȚțİȜȓȠȣțĮįȝȓȠȣ
ȈǾȂǼǿȍȈǾ
ȆĮIJȒıIJİIJȠțȠȣȝʌȓ5(6(7ȖȚĮȞĮİʌĮȞĮijȑȡİIJİ
IJȚȢĮȡȤȚțȑȢİȡȖȠıIJĮıȚĮțȑȢȡȣșȝȓıİȚȢ
ȆĮIJȒıIJİIJȠțȠȣȝʌȓ/2&.ȖȚĮȞĮțȜİȚįȫıİIJİ
IJȠʌȜȘțIJȡȠȜȩȖȚȠȫıIJİȞĮȝȘȞȝʌȠȡȠȪȞ
ȞĮĮȜȜȐȟȠȣȞȠȚȡȣșȝȓıİȚȢȈIJȘȞȠșȩȞȘIJȠȣ
IJȘȜİȤİȚȡȚıIJȘȡȓȠȣșĮİȝijĮȞȚıIJİȓIJȠıȪȝȕȠȜȠ
İȞȩȢțȜİȚįȚȠȪīȚĮȟİțȜİȓįȦȝĮʌĮIJȒıIJİȟĮȞȐIJȠ
țȠȣȝʌȓ/2&.īȚĮȞĮʌĮIJȒıİIJİĮȣIJȐIJĮțȠȣȝʌȚȐ
ȤȡȘıȚȝȠʌȠȚȒıIJİȝȚĮțĮȡijȓIJıĮ
45ǼȁȁǾȃǿȀǹ
6. ȅǻǾīǿǼȈȁǼǿȉȅȊȇīǿǹȈ
ȈǾȂǼǿȍȈǾ
ȅȚʌĮȡĮțȐIJȦȠįȘȖȓİȢĮȞĮijȑȡȠȞIJĮȚıIJȠȞʌȓȞĮțĮ
IJȦȞıIJȠȚȤİȓȦȞȤİȚȡȚıȝȠȪĮȜȜȐȚıȤȪȠȣȞțĮȚȖȚĮIJȠ
IJȘȜİȤİȚȡȚıIJȒȡȚȠ
&22/,1*02'(ȁİȚIJȠȣȡȖȓĮȥȪȟȘȢ
ȈİĮȣIJȒIJȘȜİȚIJȠȣȡȖȓĮİȓȞĮȚǹȆǹȇǹǿȉǾȉǾȘ
ȤȡȒıȘIJȠȣıȦȜȒȞĮİȟĮȖȦȖȒȢĮȑȡĮ
1. ȆĮIJȒıIJİIJȠțȠȣȝʌȓ02'(ȝȑȤȡȚȞĮĮȞȐȥİȚȘ
İȞįİȚțIJȚțȒȜȣȤȞȓĮ&RRO
2. ȆĮIJȒıIJİIJĮțȠȣȝʌȚȐȡȪșȝȚıȘȢIJȘȢ
șİȡȝȠțȡĮıȓĮȢ
ȖȚĮȞĮȠȡȓıİIJİIJȘ
șİȡȝȠțȡĮıȓĮʌȠȣșȑȜİIJİ
3. ȆĮIJȒıIJİIJȠțȠȣȝʌȓ)$1ȖȚĮȞĮȠȡȓıİIJİIJȘȞ
IJĮȤȪIJȘIJĮĮȞİȝȚıIJȒȡĮʌȠȣșȑȜİIJİ
+($7,1*02'(ȁİȚIJȠȣȡȖȓĮșȑȡȝĮȞıȘȢıİ
ȠȡȚıȝȑȞĮȝȠȞIJȑȜĮ
ȈİĮȣIJȒIJȘȜİȚIJȠȣȡȖȓĮİȓȞĮȚǹȆǹȇǹǿȉǾȉǾȘ
ȤȡȒıȘIJȠȣıȦȜȒȞĮİȟĮȖȦȖȒȢĮȑȡĮ
1. ȆĮIJȒıIJİIJȠțȠȣȝʌȓ02'(ȝȑȤȡȚȞĮĮȞȐȥİȚȘ
İȞįİȚțIJȚțȒȜȣȤȞȓĮ+HDW
2. ȆĮIJȒıIJİIJĮțȠȣȝʌȚȐȡȪșȝȚıȘȢIJȘȢ
șİȡȝȠțȡĮıȓĮȢ
ȖȚĮȞĮİʌȚȜȑȟİIJİIJȘ
ȡȪșȝȚıȘșȑȡȝĮȞıȘȢʌȠȣșȑȜİIJİ
3. ȆĮIJȒıIJİIJȠțȠȣȝʌȓ)$1ȖȚĮȞĮȠȡȓıİIJİIJȘȞ
IJĮȤȪIJȘIJĮĮȞİȝȚıIJȒȡĮʌȠȣșȑȜİIJİ
4. ȈȣȞįȑıIJİȑȞĮȜȐıIJȚȤȠĮʌȠıIJȡȐȖȖȚıȘȢǺȜ
İȞȩIJȘIJĮǹʌȠıIJȡȐȖȖȚıȘ
'5<02'(ȁİȚIJȠȣȡȖȓĮĮijȪȖȡĮȞıȘȢ
ȈİĮȣIJȒȞIJȘȜİȚIJȠȣȡȖȓĮįİȞİȓȞĮȚĮʌĮȡĮȓIJȘIJȘ
ȘȤȡȒıȘIJȠȣıȦȜȒȞĮİȟĮȖȦȖȒȢĮȑȡĮǹȁȁǹ
IJȠȞİȡȩʌȠȣıȣȖțİȞIJȡȫȞİIJĮȚʌȡȑʌİȚȞĮ
ĮʌȠȝĮțȡȪȞİIJĮȚǺȜİȞȩIJȘIJĮǹʌȠıIJȡȐȖȖȚıȘ
1. ȆĮIJȒıIJİIJȠțȠȣȝʌȓ02'(ȝȑȤȡȚȞĮĮȞȐȥİȚȘ
İȞįİȚțIJȚțȒȜȣȤȞȓĮ'U\
2. ȅĮȞİȝȚıIJȒȡĮȢșĮȜİȚIJȠȣȡȖİȓıİȤĮȝȘȜȒ
IJĮȤȪIJȘIJĮİȞȫıIJȘȞȠșȩȞȘșĮİȝijĮȞȓȗİIJĮȚȘ
șİȡȝȠțȡĮıȓĮIJȠȣįȦȝĮIJȓȠȣ
3. īȚĮȕȑȜIJȚıIJĮĮʌȠIJİȜȑıȝĮIJĮȩȜİȢȠȚʌȩȡIJİȢțĮȚ
IJĮʌĮȡȐșȣȡĮʌȡȑʌİȚȞĮİȓȞĮȚțȜİȚıIJȐ
$87202'(ǹȣIJȩȝĮIJȘȜİȚIJȠȣȡȖȓĮ
ȈİĮȣIJȒȞIJȘȜİȚIJȠȣȡȖȓĮȠıȦȜȒȞĮȢİȟĮȖȦȖȒȢ
ĮȑȡĮʌȡȑʌİȚȞĮİȓȞĮȚʌȐȞIJĮıȣȞįİįİȝȑȞȠȢ
ǵIJĮȞİʌȚȜȑȖİIJİIJȘȜİȚIJȠȣȡȖȓĮ$872IJȠ
țȜȚȝĮIJȚıIJȚțȩIJȓșİIJĮȚĮȣIJȩȝĮIJĮıİȜİȚIJȠȣȡȖȓĮȥȪȟȘȢ
șȑȡȝĮȞıȘȢİțIJȩȢĮʌȩIJĮȝȠȞIJȑȜĮʌȠȣįȚĮșȑIJȠȣȞ
ȝȩȞȠȜİȚIJȠȣȡȖȓĮȥȪȟȘȢȒȝȩȞȠĮȞİȝȚıIJȒȡĮ
ĮȞȐȜȠȖĮȝİIJȘșİȡȝȠțȡĮıȓĮʌȠȣȑȤİIJİİʌȚȜȑȟİȚ
țĮȚIJȘșİȡȝȠțȡĮıȓĮIJȠȣįȦȝĮIJȓȠȣȉȠțȜȚȝĮIJȚıIJȚțȩ
ȡȣșȝȓȗİȚĮȣIJȩȝĮIJĮIJȘșİȡȝȠțȡĮıȓĮIJȠȣįȦȝĮIJȓȠȣ
țȠȞIJȐıIJȘȞIJȚȝȒIJȘȢșİȡȝȠțȡĮıȓĮȢʌȠȣȑȤİIJİ
İʌȚȜȑȟİȚ
ȀĮIJȐIJȘȜİȚIJȠȣȡȖȓĮ$872įİȞȝʌȠȡİȓIJİȞĮ
İʌȚȜȑȟİIJİIJȘȞIJĮȤȪIJȘIJĮIJȠȣĮȞİȝȚıIJȒȡĮ
)$102'(ȁİȚIJȠȣȡȖȓĮĮȞİȝȚıIJȒȡĮ
ȈİĮȣIJȒȞIJȘȜİȚIJȠȣȡȖȓĮįİȞȤȡİȚȐȗİIJĮȚȞĮ
ȤȡȘıȚȝȠʌȠȚİȓIJİIJȠıȦȜȒȞĮİȟĮȖȦȖȒȢĮȑȡĮ
ȒIJȠıȦȜȒȞĮĮʌȠıIJȡȐȖȖȚıȘȢȍıIJȩıȠİȐȞ
șȑȜİIJİȞĮĮʌȠȝĮțȡȪȞİIJİĮʌȩIJȠįȦȝȐIJȚȠ
ĮȑȡĮȝİȑȞIJȠȞİȢȠıȝȑȢȒțĮʌȞȩıȣȞįȑıIJİIJĮ
İȟĮȡIJȒȝĮIJĮIJȠȣĮȖȦȖȠȪȩʌȦȢʌİȡȚȖȡȐijİIJĮȚ
ıIJȘȞİȞȩIJȘIJĮǼȄǹīȍīǾǽǼȈȉȅȊǹǼȇǹ
1. ȆĮIJȒıIJİIJȠțȠȣȝʌȓ02'(ȝȑȤȡȚȞĮĮȞȐȥİȚȘ
İȞįİȚțIJȚțȒȜȣȤȞȓĮ)DQ
2. ȆĮIJȒıIJİIJȠțȠȣȝʌȓ)$1ȖȚĮȞĮİʌȚȜȑȟİIJİIJȘȞ
IJĮȤȪIJȘIJĮĮȞİȝȚıIJȒȡĮʌȠȣșȑȜİIJİ
3. ȅĮȞİȝȚıIJȒȡĮȢșĮȜİȚIJȠȣȡȖİȓıIJȘȞİʌȚȜİȖȝȑȞȘ
IJĮȤȪIJȘIJĮİȞȫıIJȘȞȠșȩȞȘșĮİȝijĮȞȓȗİIJĮȚȘ
șİȡȝȠțȡĮıȓĮIJȠȣįȦȝĮIJȓȠȣ
ȁǼǿȉȅȊȇīǿǹȋȇȅȃȅǻǿǹȀȅȆȉǾ
ȂʌȠȡİȓIJİȞĮȠȡȓıİIJİIJȘȞțĮșȣıIJȑȡȘıȘįȚĮțȠʌȒȢ
țĮȚIJȘȞțĮșȣıIJȑȡȘıȘȑȞĮȡȟȘȢȜİȚIJȠȣȡȖȓĮȢİȞȫȘ
ȝȠȞȐįĮȕȡȓıțİIJĮȚıIJȘșȑıȘ21ȒıIJȘșȑıȘ2))
ǵIJĮȞȘȝȠȞȐįĮȕȡȓıțİIJĮȚıIJȘșȑıȘ21ʌĮIJȒıIJİ
IJȠțȠȣȝʌȓ7,0(5ȖȚĮȞĮȠȡȓıİIJİIJȘȞțĮșȣıIJȑȡȘıȘ
įȚĮțȠʌȒȢȜİȚIJȠȣȡȖȓĮȢĬĮĮȞȐȥİȚȘȜȣȤȞȓĮWLPHU
RIIȆĮIJȒıIJİİʌĮȞİȚȜȘȝȝȑȞĮȒʌĮȡĮIJİIJĮȝȑȞĮIJȠ
ȕȑȜȠȢȝİțĮIJİȪșȣȞıȘʌȡȠȢIJĮǼȆǹȃȍ
ȒIJȠ
ȕȑȜȠȢȝİțĮIJİȪșȣȞıȘʌȡȠȢIJĮȀǹȉȍ
ȖȚĮȞĮ
ĮȜȜȐȟİIJİIJȘȞțĮșȣıIJȑȡȘıȘįȚĮțȠʌȒȢȜİȚIJȠȣȡȖȓĮȢ
ıİȕȒȝĮIJĮIJȘȢȝȚıȒȢȫȡĮȢıİįȚȐıIJȘȝĮȑȦȢțĮȚ
ȦȡȫȞțĮȚıIJȘıȣȞȑȤİȚĮıİȕȒȝĮIJĮȝȓĮȢȫȡĮȢ
ıİįȚȐıIJȘȝĮȑȦȢțĮȚȦȡȫȞȈIJȘıȣȞȑȤİȚĮ
ʌĮIJȒıIJİIJȠțȠȣȝʌȓ7,0(5ȖȚĮȞĮİʌȚȕİȕĮȚȫıİIJİIJȘ
ȡȪșȝȚıȘȘȡȪșȝȚıȘİʌȚȕİȕĮȚȫȞİIJĮȚĮȣIJȩȝĮIJĮȝİIJȐ
ĮʌȩįİȣIJİȡȩȜİʌIJĮțĮȚıȣȞİȤȓıIJİȡȣșȝȓȗȠȞIJĮȢ
IJȘȞțĮșȣıIJȑȡȘıȘȑȞĮȡȟȘȢȜİȚIJȠȣȡȖȓĮȢīȚĮȞĮ
ȡȣșȝȓıİIJİIJȘȞțĮșȣıIJȑȡȘıȘȑȞĮȡȟȘȢȜİȚIJȠȣȡȖȓĮȢ
ĮțȠȜȠȣșȒıIJİIJȘȝȑșȠįȠʌȠȣʌİȡȚȖȡȐijİIJĮȚ
ʌĮȡĮʌȐȞȦǼȐȞįİȞșȑȜİIJİȞĮȠȡȓıİIJİ
țĮșȣıIJȑȡȘıȘȑȞĮȡȟȘȢȜİȚIJȠȣȡȖȓĮȢʌĮIJȒıIJİȟĮȞȐIJȠ
țȠȣȝʌȓ7,0(5ȖȚĮȑȟȠįȠĮʌȩIJȠȝİȞȠȪȂİIJȐĮʌȩ
įİȣIJİȡȩȜİʌIJĮȘȠșȩȞȘİʌĮȞȑȡȤİIJĮȚĮȣIJȩȝĮIJĮ
ıIJȘȞȑȞįİȚȟȘIJȘȢșİȡȝȠțȡĮıȓĮȢīȚĮȞĮįİȓIJİIJȠ
ȤȡȩȞȠʌȠȣĮʌȠȝȑȞİȚʌĮIJȒıIJİIJȠțȠȣȝʌȓ7,0(5
ǵIJĮȞȠȡȓȗİIJİțĮșȣıIJȑȡȘıȘȑȞĮȡȟȘȢȜİȚIJȠȣȡȖȓĮȢ
ȘȝȠȞȐįĮȟİțȚȞȐȞĮȜİȚIJȠȣȡȖİȓİʌȚȜȑȖȠȞIJĮȢ
ĮȣIJȩȝĮIJĮIJȘȜİȚIJȠȣȡȖȓĮIJȘșİȡȝȠțȡĮıȓĮțĮȚIJȘȞ
IJĮȤȪIJȘIJĮĮȞİȝȚıIJȒȡĮʌȠȣİȓȤĮIJİȠȡȓıİȚțĮIJȐ
IJȘȞʌȡȠȘȖȠȪȝİȞȘʌİȡȓȠįȠȜİȚIJȠȣȡȖȓĮȢīȚĮȞĮ
İȞİȡȖȠʌȠȚȒıİIJİIJȠȤȡȠȞȠįȚĮțȩʌIJȘİȞȫȘȝȠȞȐįĮ
İȓȞĮȚıIJȘșȑıȘ2))ʌĮIJȒıIJİIJȠțȠȣȝʌȓ7,0(5ȖȚĮ
ȞĮİȚıĮȖȐȖİIJİʌȡȫIJĮIJȘȞțĮșȣıIJȑȡȘıȘȑȞĮȡȟȘȢ
țĮȚıIJȘıȣȞȑȤİȚĮIJȘȞțĮșȣıIJȑȡȘıȘįȚĮțȠʌȒȢ
ȜİȚIJȠȣȡȖȓĮȢȝİIJȠȞIJȡȩʌȠʌȠȣʌİȡȚȖȡȐijİIJĮȚ
ʌĮȡĮʌȐȞȦ
īȚĮȞĮĮțȣȡȫıİIJİIJȘȡȪșȝȚıȘIJȠȣȤȡȠȞȠįȚĮțȩʌIJȘ
ʌĮIJȒıIJİĮʌȜȫȢIJȠțȠȣȝʌȓ
Ȓ ȖȚĮȞĮ
ĮȜȜȐȟİIJİIJȘȞȑȞįİȚȟȘIJȠȣȤȡȠȞȠįȚĮțȩʌIJȘıİ
 ZZZHOHFWUROX[FRP
ȁǼǿȉȅȊȇīǿǹ6/((3
ȜİʌIJȐȝİIJȐIJȘȞİʌȚȜȠȖȒĮȣIJȒȢIJȘȢȜİȚIJȠȣȡȖȓĮȢ
ȘİʌȚȜİȖȝȑȞȘșİȡȝȠțȡĮıȓĮĮȣȟȐȞİIJĮȚțĮIJȐ
&ȂİIJȐĮʌȩȐȜȜĮȜİʌIJȐȘșİȡȝȠțȡĮıȓĮ
ĮȣȟȐȞİIJĮȚțĮIJȐ&ĮțȩȝĮǾșİȡȝȠțȡĮıȓĮ
įȚĮIJȘȡİȓIJĮȚıIJȘȞȑĮIJȚȝȒȖȚĮȫȡİȢțĮȚıIJȘ
ıȣȞȑȤİȚĮİʌĮȞȑȡȤİIJĮȚıIJȘȞĮȡȤȚțȒIJȚȝȒȈIJȘ
ıȣȞȑȤİȚĮȘȜİȚIJȠȣȡȖȓĮ6OHHSȠȜȠțȜȘȡȫȞİIJĮȚ
țĮȚȘȝȠȞȐįĮıȣȞİȤȓȗİȚȞĮȜİȚIJȠȣȡȖİȓȩʌȦȢ
İȓȤİʌȡȠȖȡĮȝȝĮIJȚıIJİȓĮȡȤȚțȐȂʌȠȡİȓIJİȞĮ
ĮțȣȡȫıİIJİIJȠʌȡȩȖȡĮȝȝĮIJȘȢȜİȚIJȠȣȡȖȓĮȢ
6OHHSȠʌȠȚĮįȒʌȠIJİıIJȚȖȝȒșȑȜİIJİțĮIJȐIJȘ
ȜİȚIJȠȣȡȖȓĮIJȘȢȝȠȞȐįĮȢʌĮIJȫȞIJĮȢȟĮȞȐIJȠ
țȠȣȝʌȓ6OHHS
ȈȘȝİȓȦıȘǹȣIJȒȘįȣȞĮIJȩIJȘIJĮįİȞİȓȞĮȚ
įȚĮșȑıȚȝȘțĮIJȐIJȚȢȜİȚIJȠȣȡȖȓİȢ)$1țĮȚ'5<
ȁǼǿȉȅȊȇīǿǹ6:,1*
ǵIJĮȞİȞİȡȖȠʌȠȚİȓIJİIJȘȝȠȞȐįĮȠȚʌİȡıȓįİȢ
țȚȞȠȪȞIJĮȚțĮȚıIJĮȝĮIJȠȪȞıİȝȚĮıȣȖțİțȡȚȝȑȞȘ
ȖȦȞȓĮȆĮIJȫȞIJĮȢIJȠțȠȣȝʌȓ6:,1*ȘțȓȞȘıȘ
IJȦȞʌİȡıȓįȦȞȡȣșȝȓȗİIJĮȚĮȣIJȩȝĮIJĮȆĮIJȫȞIJĮȢ
ȟĮȞȐIJȠțȠȣȝʌȓ6:,1*ȠȚʌİȡıȓįİȢıIJĮȝĮIJȠȪȞ
ıIJȘȖȦȞȓĮʌȠȣșȑȜİIJİ
ȁǼǿȉȅȊȇīǿǹǻǿǹȋǼǿȇǿȈǾȈǿȈȋȊȅȈ
ǵIJĮȞȘșİȡȝȠțȡĮıȓĮʌİȡȚȕȐȜȜȠȞIJȠȢijIJȐıİȚıIJȘȞ
IJȚȝȒIJȘȢșİȡȝȠțȡĮıȓĮȢʌȠȣȑȤİIJİİʌȚȜȑȟİȚȝİIJȐ
ĮʌȩȑȞĮȤȡȠȞȚțȩįȚȐıIJȘȝĮȘȝȠȞȐįĮȝİIJĮȕĮȓȞİȚ
ĮȣIJȩȝĮIJĮıIJȘȜİȚIJȠȣȡȖȓĮįȚĮȤİȓȡȚıȘȢȚıȤȪȠȢ
ǾİȞįİȚțIJȚțȒȜȣȤȞȓĮįȚĮȤİȓȡȚıȘȢȚıȤȪȠȢ
ĮȞȐȕİȚțĮȚȘȝȠȞȐįĮĮʌİȞİȡȖȠʌȠȚİȓIJĮȚǵIJĮȞ
ȘșİȡȝȠțȡĮıȓĮʌİȡȚȕȐȜȜȠȞIJȠȢĮʌȠȝĮțȡȣȞșİȓ
ĮʌȩIJȘȞIJȚȝȒIJȘȢșİȡȝȠțȡĮıȓĮȢʌȠȣȑȤİIJİ
İʌȚȜȑȟİȚȝİIJȐĮʌȩȑȞĮȤȡȠȞȚțȩįȚȐıIJȘȝĮȘ
ȝȠȞȐįĮİʌĮȞȑȡȤİIJĮȚĮȣIJȩȝĮIJĮĮʌȩIJȘȜİȚIJȠȣȡȖȓĮ
įȚĮȤİȓȡȚıȘȢȚıȤȪȠȢǾİȞįİȚțIJȚțȒȜȣȤȞȓĮıȕȒȞİȚ
țĮȚȘȝȠȞȐįĮİȞİȡȖȠʌȠȚİȓIJĮȚȟĮȞȐ
ȀȍǻǿȀȅǿȈĭǹȁȂǹȉȍȃ
ǼȐȞȘȠșȩȞȘİȝijĮȞȓȗİȚIJȘȞȑȞįİȚȟȘǼȠ
ĮȚıșȘIJȒȡĮȢșİȡȝȠțȡĮıȓĮȢįȦȝĮIJȓȠȣȑȤİȚ
ʌĮȡȠȣıȚȐıİȚȕȜȐȕȘȀĮȜȑıIJİȖȚĮıȑȡȕȚȢ
IJȚȝȒșİȡȝȠțȡĮıȓĮȢȤȡȠȞȠįȚĮțȩʌIJȘ
ǼȐȞȘȠșȩȞȘİȝijĮȞȓȗİȚIJȘȞȑȞįİȚȟȘǼȠ
ĮȚıșȘIJȒȡĮȢșİȡȝȠțȡĮıȓĮȢIJȠȣİȟĮIJȝȚıIJȒȡĮȑȤİȚ
ʌĮȡȠȣıȚȐıİȚȕȜȐȕȘȀĮȜȑıIJİȖȚĮıȑȡȕȚȢ
IJȚȝȒșİȡȝȠțȡĮıȓĮȢȤȡȠȞȠįȚĮțȩʌIJȘ
ǼȐȞȘȠșȩȞȘİȝijĮȞȓȗİȚIJȘȞȑȞįİȚȟȘǼȠ
ĮȚıșȘIJȒȡĮȢșİȡȝȠțȡĮıȓĮȢIJȠȣıȣȝʌȣțȞȦIJȒȑȤİȚ
ʌĮȡȠȣıȚȐıİȚȕȜȐȕȘȀĮȜȑıIJİȖȚĮıȑȡȕȚȢ
IJȚȝȒșİȡȝȠțȡĮıȓĮȢȤȡȠȞȠįȚĮțȩʌIJȘ
ǼȐȞȘȠșȩȞȘİȝijĮȞȓȗİȚIJȘȞȑȞįİȚȟȘǼ
IJȠıȪıIJȘȝĮİʌȚțȠȚȞȦȞȓĮȢIJȘȢȠșȩȞȘȢȑȤİȚ
ʌĮȡȠȣıȚȐıİȚȕȜȐȕȘȀĮȜȑıIJİȖȚĮıȑȡȕȚȢ
IJȚȝȒșİȡȝȠțȡĮıȓĮȢȤȡȠȞȠįȚĮțȩʌIJȘ
ǼȐȞȘȠșȩȞȘİȝijĮȞȓȗİȚIJȘȞȑȞįİȚȟȘ3IJȠ
įȠȤİȓȠĮʌȠıIJȡȐȖȖȚıȘȢİȓȞĮȚȖİȝȐIJȠȂİIJĮijȑȡİIJİ
ʌȡȠıİțIJȚțȐIJȘȝȠȞȐįĮıIJȠıȘȝİȓȠȩʌȠȣșȑȜİIJİ
ȞĮĮįİȚȐıİIJİIJȠȞİȡȩțĮȚĮijĮȚȡȑıIJİIJȠʌȫȝĮ
ĮʌȠıIJȡȐȖȖȚıȘȢȖȚĮȞĮĮʌȠȝĮțȡȣȞșİȓIJȠȞİȡȩ
ĮʌȩIJȘȝȠȞȐįĮǼʌĮȞİțțȚȞȒıIJİIJȘıȣıțİȣȒ
țĮȚʌİȡȚȝȑȞİIJİȝȑȤȡȚIJȠıȪȝȕȠȜȠ3ȞĮȝȘȞ
İȝijĮȞȓȗİIJĮȚʌȜȑȠȞıIJȘȞȠșȩȞȘǼȐȞIJȠıijȐȜȝĮ
İʌȚȝȑȞİȚțĮȜȑıIJİȖȚĮıȑȡȕȚȢ
IJȚȝȒșİȡȝȠțȡĮıȓĮȢȤȡȠȞȠįȚĮțȩʌIJȘ
ǹȆȅȈȉȇǹīīǿȈǾ
1. ȀĮIJȐIJȘȜİȚIJȠȣȡȖȓĮĮijȪȖȡĮȞıȘȢșĮȤȡİȚĮıIJİȓIJİ
ȑȞĮȜȐıIJȚȤȠțȒʌȠȣʌȦȜİȓIJĮȚȟİȤȦȡȚıIJȐȖȚĮ
IJȘȞĮʌȠıIJȡȐȖȖȚıȘIJȦȞıȣȝʌȣțȞȦȝȐIJȦȞĮʌȩ
IJȘȝȠȞȐįĮǹijĮȚȡȑıIJİIJȠİȜĮıIJȚțȩʌȫȝĮĮʌȩ
IJȘȞȣʌȠįȠȤȒIJȠȣȜȐıIJȚȤȠȣțĮȚȕȚįȫıIJİıİĮȣIJȒ
ȑȞĮȜȐıIJȚȤȠțȒʌȠȣȩʌȦȢijĮȓȞİIJĮȚıIJȘȞǼȚț
ȈIJȘıȣȞȑȤİȚĮȣʌȐȡȤȠȣȞįȪȠİʌȚȜȠȖȑȢ
$ȃĮĮįİȚȐıİIJİIJĮıȣȝʌȣțȞȫȝĮIJĮ
IJȠʌȠșİIJȫȞIJĮȢIJȠȜȐıIJȚȤȠıİȑȞĮıȘȝİȓȠ
ĮʌȠıIJȡȐȖȖȚıȘȢȤĮȝȘȜȩIJİȡĮĮʌȩIJȘȝȠȞȐįĮ
%ȃĮıȣȞįȑıİIJİIJȠȜȐıIJȚȤȠıİȝȚĮĮȞIJȜȓĮȖȚĮIJĮ
ıȣȝʌȣțȞȫȝĮIJĮʌȦȜİȓIJĮȚȟİȤȦȡȚıIJȐ
ǼȚț
ȁȐıIJȚȤȠțȒʌȠȣ
ǹijĮȚȡȑıIJİIJȠ
ʌĮȡİȤȩȝİȞȠ
İȜĮıIJȚțȩʌȫȝĮ
47ǼȁȁǾȃǿȀǹ
2. ȀĮIJȐIJȘȜİȚIJȠȣȡȖȓĮșȑȡȝĮȞıȘȢʌȡȑʌİȚȞĮ
ıȣȞįȑıİIJİȑȞĮȜȐıIJȚȤȠĮʌȠıIJȡȐȖȖȚıȘȢıIJȠʌȓıȦ
ȝȑȡȠȢIJȘȢȝȠȞȐįĮȢȩʌȦȢijĮȓȞİIJĮȚıIJȘȞǼȚț
ȆȡȩıșİIJİȢʌȜȘȡȠijȠȡȓİȢ
ǹijȠȪİȟȠȚțİȚȦșİȓIJİȝİIJȠȞIJȡȩʌȠȜİȚIJȠȣȡȖȓĮȢIJȘȢ
ȝȠȞȐįĮȢįȚĮȕȐıIJİȝİȡȚțȑȢĮțȩȝĮʌȜȘȡȠijȠȡȓİȢ
ȤİȚȡȚıȝȠȪʌȠȣʌȡȑʌİȚȞĮȖȞȦȡȓȗİIJİ
 ȉȠțȪțȜȦȝĮȥȪȟȘȢįȚĮșȑIJİȚȑȞĮıȪıIJȘȝĮ
ĮȣIJȩȝĮIJȘȢȑȞĮȡȟȘȢȜİȚIJȠȣȡȖȓĮȢȝİȤȡȠȞȚțȒ
țĮșȣıIJȑȡȘıȘȜİʌIJȫȞıİʌİȡȓʌIJȦıȘʌȠȣ
ȘȝȠȞȐįĮĮʌİȞİȡȖȠʌȠȚȘșİȓțĮȚİȞİȡȖȠʌȠȚȘșİȓ
ȟĮȞȐıİıȪȞIJȠȝȠȤȡȠȞȚțȩįȚȐıIJȘȝĮ
ǹȣIJȩİȝʌȠįȓȗİȚIJȘȞȣʌİȡșȑȡȝĮȞıȘIJȠȣ
ıȣȝʌȚİıIJȒțĮȚIJȘȞʌȚșĮȞȒİȞİȡȖȠʌȠȓȘıȘIJȠȣ
ĮıijĮȜİȚȠįȚĮțȩʌIJȘȀĮIJȐIJȠįȚȐıIJȘȝĮĮȣIJȩȠ
ĮȞİȝȚıIJȒȡĮȢșĮıȣȞİȤȓıİȚȞĮȜİȚIJȠȣȡȖİȓ
 ǾȝȠȞȐįĮșĮįȚĮIJȘȡȒıİȚIJȘșİȡȝȠțȡĮıȓĮȝİIJĮȟȪ
 &țĮȚ&ȝİĮʌȩțȜȚıȘ&
 ǾȝȠȞȐįĮȝʌȠȡİȓȞĮİȝijĮȞȓȗİȚIJȘșİȡȝȠțȡĮıȓĮ
ıİȕĮșȝȠȪȢĭĮȡİȞȐȚIJȒȀİȜıȓȠȣīȚĮİȞĮȜȜĮȖȒ
ȝİIJĮȟȪIJȦȞįȪȠʌĮIJȒıIJİȖȚĮįİȣIJİȡȩȜİʌIJĮ
IJĮțȠȣȝʌȚȐ7(03ȝİIJȠȕȑȜȠȢʌȡȠȢIJĮ
İʌȐȞȦ
țĮȚȝİIJȠȕȑȜȠȢʌȡȠȢIJĮțȐIJȦ 
IJĮȣIJȩȤȡȠȞĮ
 ȈİʌİȡȓʌIJȦıȘįȚĮțȠʌȒȢȡİȪȝĮIJȠȢȘȝȠȞȐįĮ
ĮʌȠȝȞȘȝȠȞİȪİȚIJȚȢʌȚȠʌȡȩıijĮIJİȢȡȣșȝȓıİȚȢțĮȚ
ȩIJĮȞİʌĮȞȑȜșİȚIJȠȡİȪȝĮİʌȚıIJȡȑijİȚıİĮȣIJȑȢ
ȈȦȜȒȞĮȢ
ıȣȞİȤȠȪȢ
ĮʌȠıIJȡȐȖȖȚıȘȢ
ǼȚț
7. ĭȇȅȃȉǿǻǹȀǹǿȀǹĬǹȇǿȈȂȅȈ
ȀĮșĮȡȓȗİIJİIJĮțIJȚțȐIJȠțȜȚȝĮIJȚıIJȚțȩȖȚĮȞĮIJȠ
įȚĮIJȘȡȒıİIJİıĮȞțĮȚȞȠȪȡȖȚȠȆȡȚȞțĮșĮȡȓıİIJİIJȘ
ȝȠȞȐįĮĮʌȠıȣȞįȑıIJİIJȘȞĮʌȩIJȠȡİȪȝĮȫıIJİ
ȞĮĮʌȠijȪȖİIJİIJȠȞțȓȞįȣȞȠȘȜİțIJȡȠʌȜȘȟȓĮȢȒ
ʌȣȡțĮȖȚȐȢ
7.1 ȀĮșĮȡȚıȝȩȢIJȦȞijȓȜIJȡȦȞĮȑȡĮ
 ǾȝȠȞȐįĮįȚĮșȑIJİȚįȪȠijȓȜIJȡĮIJȠijȓȜIJȡȠ$țĮȚ
IJȠijȓȜIJȡȠ%ǹȞȠȓȟIJİIJȠİʌȐȞȦțȐȜȣȝȝĮĮʌȩ
IJȠİȚįȚțȩțȠȪȝʌȦȝĮțĮȚĮijĮȚȡȑıIJİIJȠijȓȜIJȡȠǹ
ʌȠȣȕȡȓıțİIJĮȚʌȓıȦĮʌȩIJȚȢȖȡȓȜȚİȢIJȠȣʌȓıȦ
țĮȜȪȝȝĮIJȠȢǼȚțīȚĮȞĮĮijĮȚȡȑıİIJİIJȠ
țȐIJȦijȓȜIJȡȠ%ȤĮȜĮȡȫıIJİIJȘȕȓįĮǹijĮȚȡȑıIJİ
IJȚȢȖȡȓȜȚİȢİȚıȩįȠȣĮȑȡĮțĮȚıIJȘıȣȞȑȤİȚĮ
ĮijĮȚȡȑıIJİIJȠijȓȜIJȡȠĮȑȡĮȩʌȦȢijĮȓȞİIJĮȚıIJȘȞ
ǼȚț
ǼȚț
ĭȓȜIJȡȠ$
ǼȚț
ĭȓȜIJȡȠ%
ǹijĮȚȡȑıIJİIJȠijȓȜIJȡȠ
ǺʌȓıȦĮʌȩIJȠʌȜĮȧȞȩ
țȐȜȣȝȝĮ
ǹijĮȚȡȑıIJİIJȘ
ȕȓįĮțĮȚĮʌȠ-
ȝĮțȡȪȞİIJİIJȚȢ
ȖȡȓȜȚİȢİȚıȩįȠȣ
ĮȑȡĮ
 ZZZHOHFWUROX[FRP
 ȆȜȪȞIJİIJȠijȓȜIJȡȠȤȡȘıȚȝȠʌȠȚȫȞIJĮȢȣȖȡȩ
țĮșĮȡȚıIJȚțȩʌȚȐIJȦȞțĮȚȗİıIJȩȞİȡȩȄİʌȜȪȞİIJİ
țĮȜȐIJȠijȓȜIJȡȠȉȚȞȐȟIJİIJȠijȓȜIJȡȠȖȚĮȞĮ
ĮʌȠȝĮțȡȪȞİIJİIJȠȞİȡȩǺİȕĮȚȦșİȓIJİȩIJȚ
IJȠijȓȜIJȡȠȑȤİȚıIJİȖȞȫıİȚʌȜȒȡȦȢʌȡȚȞIJȠ
IJȠʌȠșİIJȒıİIJİȟĮȞȐıIJȘȝȠȞȐįĮ
 ǼȞĮȜȜĮțIJȚțȐȝʌȠȡİȓIJİȞĮțĮșĮȡȓıİIJİIJȠijȓȜIJȡȠ
ȝİȘȜİțIJȡȚțȒıțȠȪʌĮĮȞIJȓȞĮIJȠʌȜȪȞİIJİ
7.2 ȀĮșĮȡȚıȝȩȢIJȠȣʌİȡȚȕȜȒȝĮIJȠȢ
 ǺİȕĮȚȦșİȓIJİȩIJȚȑȤİȚĮʌȠıȣȞįȑıİȚIJȠțȜȚȝĮIJȚıIJȚțȩ
ĮʌȩIJȠȡİȪȝĮȫıIJİȞĮĮʌȠijȪȖİIJİIJȠȞțȓȞįȣȞȠ
ȘȜİțIJȡȠʌȜȘȟȓĮȢȒʌȣȡțĮȖȚȐȢȂʌȠȡİȓIJİȞĮ
ȟİıțȠȞȓıİIJİIJȠʌİȡȓȕȜȘȝĮțĮȚIJȘȞʌȡȩıȠȥȘ
ȝİȑȞĮʌĮȞȓȤȦȡȓȢȜȚʌĮȡȑȢȠȣıȓİȢȒȞĮIJĮ
țĮșĮȡȓıİIJİȝİȑȞĮʌĮȞȓİȝʌȠIJȚıȝȑȞȠıİįȚȐȜȣȝĮ
ĮʌȩȗİıIJȩȞİȡȩțĮȚȒʌȚȠȣȖȡȩțĮșĮȡȚıIJȚțȩ
ʌȚȐIJȦȞȄİʌȜȪȞİIJİțĮȜȐțĮȚıțȠȣʌȓıIJİ
 ȆȠIJȑȝȘȞȤȡȘıȚȝȠʌȠȚİȓIJİıțȜȘȡȐțĮșĮȡȚıIJȚțȐ
țİȡȚȐȒȖȣĮȜȚıIJȚțȐıIJȘȞʌȡȩıȠȥȘIJȠȣ
ʌİȡȚȕȜȒȝĮIJȠȢ
 ǺİȕĮȚȦșİȓIJİȩIJȚȑȤİIJİıIJȪȥİȚțĮȜȐIJȠʌĮȞȓʌȡȚȞ
țĮșĮȡȓıİIJİȖȪȡȦĮʌȩIJĮıIJȠȚȤİȓĮȤİȚȡȚıȝȠȪ
ǼȐȞİȚıȤȦȡȒıİȚȞİȡȩȝȑıĮȒȖȪȡȦĮʌȩIJĮ
ıIJȠȚȤİȓĮȤİȚȡȚıȝȠȪİȞįȑȤİIJĮȚȞĮʌȡȠțȜȘșİȓ
ȕȜȐȕȘıIJȠțȜȚȝĮIJȚıIJȚțȩ
7.3 ǹʌȠșȒțİȣıȘțĮIJȐIJȠȣȢȤİȚȝİȡȚȞȠȪȢ
ȝȒȞİȢ
 ǼȐȞıțȠʌİȪİIJİȞĮĮʌȠșȘțİȪıİIJİIJȘıȣıțİȣȒ
țĮIJȐIJȠȣȢȤİȚȝİȡȚȞȠȪȢȝȒȞİȢțĮȜȪȥIJİIJȘȞȝİ
ʌȜĮıIJȚțȩʌİȡȚIJȪȜȚȖȝĮȒIJȠʌȠșİIJȒıIJİIJȘȞȟĮȞȐ
ıIJȘȞĮȡȤȚțȒıȣıțİȣĮıȓĮĮʌȩȤĮȡIJȩȞȚ
 ǼȐȞIJȠȝȠȞIJȑȜȠıĮȢıȣȞȠįİȪİIJĮȚĮʌȩțȐȜȣȝȝĮ
ĮʌȠșȒțİȣıȘȢȤȡȘıȚȝȠʌȠȚȒıIJİIJȠĮʌİȣșİȓĮȢȖȚĮ
IJȘȞĮʌȠșȒțİȣıȘIJȘȢıȣıțİȣȒȢ
8. ȆȇǿȃȀǹȁǼȈǼȉǼīǿǹȈǼȇǺǿȈ
ȉȠțȜȚȝĮIJȚıIJȚțȩįİȞȜİȚIJȠȣȡȖİȓ
 ȉȠijȚȢıIJȠȞIJȠȓȤȠȑȤİȚĮʌȠıȣȞįİșİȓȈʌȡȫȟIJİ
įȣȞĮIJȐIJȠijȚȢıIJȘȞʌȡȓȗĮIJȠȓȤȠȣ
 DzȤİȚİȞİȡȖȠʌȠȚȘșİȓȘįȚȐIJĮȟȘʌȡȠıIJĮıȓĮȢĮʌȩIJȠ
ȡİȪȝĮIJȡȠijȠįȠıȓĮȢȆĮIJȒıIJİIJȠțȠȣȝʌȓ5(6(7
 DzȤİȚțĮİȓȘĮıijȐȜİȚĮıIJȠȞȠȚțȚĮțȩȘȜİțIJȡȚțȩ
ʌȓȞĮțĮȒȑȤİȚʌȑıİȚȠĮıijĮȜİȚȠįȚĮțȩʌIJȘȢ
ǹȞIJȚțĮIJĮıIJȒıIJİIJȘȞĮıijȐȜİȚĮȝİȝȚĮĮıijȐȜİȚĮ
ȤȡȠȞȚțȒȢțĮșȣıIJȑȡȘıȘȢȒıȘțȫıIJİIJȠȞ
ĮıijĮȜİȚȠįȚĮțȩʌIJȘ
 ȅȑȜİȖȤȠȢȑȤİȚĮʌİȞİȡȖȠʌȠȚȘșİȓǼȞİȡȖȠʌȠȚȒıIJİ
IJȠȞȑȜİȖȤȠțĮȚİʌȚȜȑȟIJİIJȘȡȪșȝȚıȘIJȠȣ
İʌȚșȣȝİȓIJİ
 ȈIJȘȞȠșȩȞȘİȝijĮȞȓȗİIJĮȚȘȑȞįİȚȟȘ3ǹįİȚȐıIJİ
IJȠȞİȡȩȩʌȦȢʌİȡȚȖȡȐijİIJĮȚıIJȘȞǼȞȩIJȘIJĮ
ǹʌȠıIJȡȐȖȖȚıȘ
 ǹʌİȞİȡȖȠʌȠȓȘıȘțĮIJȐIJȘȜİȚIJȠȣȡȖȓĮșȑȡȝĮȞıȘȢ
ǵIJĮȞȘșİȡȝȠțȡĮıȓĮIJȠȣİȟİȡȤȩȝİȞȠȣĮȑȡĮ
ȣʌİȡȕĮȓȞİȚIJȠȣȢ&İȞİȡȖȠʌȠȚİȓIJĮȚȘ
ĮȣIJȩȝĮIJȘʌȡȠıIJĮıȓĮĮʌȩIJȘȞȣʌİȡșȑȡȝĮȞıȘ
ǹʌȠȝĮțȡȪȞİIJĮȚIJȣȤȩȞİȝʌȩįȚĮțĮȚĮijȒıIJİIJȘ
ıȣıțİȣȒȞĮțȡȣȫıİȚ
 ǾșİȡȝȠțȡĮıȓĮIJȠȣįȦȝĮIJȓȠȣİȓȞĮȚȤĮȝȘȜȩIJİȡȘ
ĮʌȩIJȘȞİʌȚȜİȖȝȑȞȘșİȡȝȠțȡĮıȓĮȜİȚIJȠȣȡȖȓĮ
ȥȪȟȘȢȇȣșȝȓıIJİȟĮȞȐIJȘșİȡȝȠțȡĮıȓĮ
 ǾșİȡȝȠțȡĮıȓĮIJȠȣįȦȝĮIJȓȠȣİȓȞĮȚȣȥȘȜȩIJİȡȘ
ĮʌȩIJȘȞİʌȚȜİȖȝȑȞȘșİȡȝȠțȡĮıȓĮȜİȚIJȠȣȡȖȓĮ
șȑȡȝĮȞıȘȢȇȣșȝȓıIJİȟĮȞȐIJȘșİȡȝȠțȡĮıȓĮ
ȅĮȑȡĮȢʌȠȣȕȖĮȓȞİȚĮʌȩIJȘȝȠȞȐįĮįİȞİȓȞĮȚ
ĮȡțİIJȐțȡȪȠȢ
 ǾșİȡȝȠțȡĮıȓĮIJȠȣįȦȝĮIJȓȠȣİȓȞĮȚȝȚțȡȩIJİȡȘ
Įʌȩ&ǾȜİȚIJȠȣȡȖȓĮȥȪȟȘȢİȞįȑȤİIJĮȚȞĮ
ȝȘȞİȞİȡȖȠʌȠȚİȓIJĮȚİȐȞȘșİȡȝȠțȡĮıȓĮIJȠȣ
įȦȝĮIJȓȠȣįİȞȟİʌİȡȞȐIJȠȣȢ&
 ǼʌȚȜȑȟIJİȤĮȝȘȜȩIJİȡȘșİȡȝȠțȡĮıȓĮ
 ȅıȣȝʌȚİıIJȒȢĮʌİȞİȡȖȠʌȠȚȒșȘțİțĮIJȐIJȘȞ
ĮȜȜĮȖȒȜİȚIJȠȣȡȖȓĮȢȆİȡȚȝȑȞİIJİȖȚĮʌİȡȓʌȠȣ
ȜİʌIJȐțĮȚĮțȠȪıIJİİȐȞȠıȣȝʌȚİıIJȒȢșĮ
ȟİțȚȞȒıİȚȞĮȜİȚIJȠȣȡȖİȓȟĮȞȐȩIJĮȞİʌȚȜȑȟİIJİIJȘ
ȜİȚIJȠȣȡȖȓĮ&22/
ȉȠțȜȚȝĮIJȚıIJȚțȩȕȡȓıțİIJĮȚıİȜİȚIJȠȣȡȖȓĮȥȪȟȘȢ
ĮȜȜȐIJȠįȦȝȐIJȚȠİȓȞĮȚʌȠȜȪȗİıIJȩǻǼȃȑȤİȚ
ıȤȘȝĮIJȚıIJİȓʌȐȖȠȢıIJȠȥȣțIJȚțȩıIJȠȚȤİȓȠʌȓıȦ
ĮʌȩIJȘįȚĮțȠıȝȘIJȚțȒʌȡȩıȠȥȘ
 ǾİȟȦIJİȡȚțȒșİȡȝȠțȡĮıȓĮİȓȞĮȚȝȚțȡȩIJİȡȘĮʌȩ
&īȚĮȞĮȟİʌĮȖȫıİIJİIJȠȥȣțIJȚțȩıIJȠȚȤİȓȠ
İʌȚȜȑȟIJİIJȘȜİȚIJȠȣȡȖȓĮ)$121/<
 ȉȠijȓȜIJȡȠĮȑȡĮȝʌȠȡİȓȞĮİȓȞĮȚȕȡȫȝȚțȠ
ȀĮșĮȡȓıIJİIJȠijȓȜIJȡȠǹȞĮIJȡȑȟIJİıIJȘȞİȞȩIJȘIJĮ
ĭȡȠȞIJȓįĮțĮȚțĮșĮȡȚıȝȩȢīȚĮȟİʌȐȖȦȝĮ
İʌȚȜȑȟIJİIJȘȜİȚIJȠȣȡȖȓĮ)$121/<
 ǾȡȪșȝȚıȘIJȘȢșİȡȝȠțȡĮıȓĮȢİȓȞĮȚʌȠȜȪȤĮȝȘȜȒ
ȖȚĮIJȘȜİȚIJȠȣȡȖȓĮȥȪȟȘȢțĮIJȐIJȚȢȞȣȤIJİȡȚȞȑȢ
ȫȡİȢīȚĮȞĮȟİʌĮȖȫıİIJİIJȠȥȣțIJȚțȩıIJȠȚȤİȓȠ
İʌȚȜȑȟIJİIJȘȜİȚIJȠȣȡȖȓĮ)$121/<ȈIJȘıȣȞȑȤİȚĮ
İʌȚȜȑȟIJİȝȚĮȣȥȘȜȩIJİȡȘȡȪșȝȚıȘșİȡȝȠțȡĮıȓĮȢ
 ȅĮȖȦȖȩȢİȟĮȖȦȖȒȢĮȑȡĮįİȞİȓȞĮȚ
ıȣȞįİįİȝȑȞȠȢȒȑȤİȚijȡȐȟİȚǺȜİȞȩIJȘIJĮ
ǼȄǹīȍīǾǽǼȈȉȅȊǹǼȇǹ
49ǼȁȁǾȃǿȀǹ
ȉȠțȜȚȝĮIJȚıIJȚțȩȕȡȓıțİIJĮȚıİȜİȚIJȠȣȡȖȓĮ
ȥȪȟȘȢĮȜȜȐIJȠįȦȝȐIJȚȠİȓȞĮȚʌȠȜȪȗİıIJȩ
DzȤİȚıȤȘȝĮIJȚıIJİȓʌȐȖȠȢıIJȠȥȣțIJȚțȩıIJȠȚȤİȓȠ
ʌȓıȦĮʌȩIJȘįȚĮțȠıȝȘIJȚțȒʌȡȩıȠȥȘ
 ȉȠijȓȜIJȡȠĮȑȡĮİȓȞĮȚȕȡȫȝȚțȠȝİĮʌȠIJȑȜİıȝĮ
ȞĮʌİȡȚȠȡȓȗİIJĮȚȘȡȠȒĮȑȡĮȀĮșĮȡȓıIJİIJȠ
ijȓȜIJȡȠĮȑȡĮǹȞĮIJȡȑȟIJİıIJȘȞİȞȩIJȘIJĮĭȡȠȞIJȓįĮ
țĮȚțĮșĮȡȚıȝȩȢ
 ǾȡȪșȝȚıȘIJȘȢșİȡȝȠțȡĮıȓĮȢİȓȞĮȚʌȠȜȪ
ȣȥȘȜȒǼʌȚȜȑȟIJİȝȚĮȤĮȝȘȜȩIJİȡȘȡȪșȝȚıȘ
șİȡȝȠțȡĮıȓĮȢ
 ȅȚʌİȡıȓįİȢțĮIJİȪșȣȞıȘȢĮȑȡĮįİȞȕȡȓıțȠȞIJĮȚ
ıIJȘıȦıIJȒșȑıȘȇȣșȝȓıIJİIJȘȞțĮIJİȪșȣȞıȘIJȦȞ
ʌİȡıȓįȦȞȫıIJİȞĮįȚĮȤȑİIJĮȚțĮȜȪIJİȡĮȠĮȑȡĮȢ
 ȂʌȡȠıIJȐĮʌȩIJȘȝȠȞȐįĮȣʌȐȡȤȠȣȞİȝʌȩįȚĮ
ȩʌȦȢțȠȣȡIJȓȞİȢıIJȩȡȚĮȑʌȚʌȜĮțȜʌȝİ
ĮʌȠIJȑȜİıȝĮȞĮʌİȡȚȠȡȓȗİIJĮȚȘȡȠȒĮȑȡĮ
ǹʌȠȝĮțȡȪȞİIJİIJĮİȝʌȩįȚĮʌȠȣȕȡȓıțȠȞIJĮȚ
ȝʌȡȠıIJȐĮʌȩIJȘȝȠȞȐįĮ
 ȊʌȐȡȤȠȣȞĮȞȠȚȤIJȑȢʌȩȡIJİȢʌĮȡȐșȣȡĮ
ʌİȡıȓįİȢİȟĮȑȡȦıȘȢțȜʌȝİĮʌȠIJȑȜİıȝĮȞĮ
įȚĮijİȪȖİȚȠțȡȪȠȢĮȑȡĮȢȀȜİȓıIJİIJȣȤȩȞĮȞȠȚȤIJȑȢ
ʌȩȡIJİȢʌĮȡȐșȣȡĮʌİȡıȓįİȢİȟĮȑȡȦıȘȢțȜʌ
 ǾȝȠȞȐįĮİȞİȡȖȠʌȠȚȒșȘțİʌȡȩıijĮIJĮİȞȫIJȠ
įȦȝȐIJȚȠȒIJĮȞȗİıIJȩǹijȒıIJİȞĮʌİȡȐıİȚȜȓȖȘ
ȫȡĮȝȑȤȡȚȞĮĮʌȠȝĮțȡȣȞșİȓȘșİȡȝȩIJȘIJĮʌȠȣ
ȑȤİȚĮʌȠȡȡȠijȘșİȓĮʌȩIJȠȣȢIJȠȓȤȠȣȢIJȘȞ
ȠȡȠijȒIJȠįȐʌİįȠțĮȚIJĮȑʌȚʌȜĮ
ȉȠțȜȚȝĮIJȚıIJȚțȩİȞİȡȖȠʌȠȚİȓIJĮȚțĮȚ
ĮʌİȞİȡȖȠʌȠȚİȓIJĮȚĮʌȩIJȠȝĮ
 ȉȠijȓȜIJȡȠĮȑȡĮİȓȞĮȚȕȡȫȝȚțȠȝİĮʌȠIJȑȜİıȝĮ
ȞĮʌİȡȚȠȡȓȗİIJĮȚȘȡȠȒĮȑȡĮȀĮșĮȡȓıIJİIJȠ
ijȓȜIJȡȠĮȑȡĮ
 ǾİȟȦIJİȡȚțȒșİȡȝȠțȡĮıȓĮİȓȞĮȚʌȠȜȪȣȥȘȜȒ
ǹȣȟȒıIJİIJȘȡȪșȝȚıȘ)$163(('ȫıIJİȠĮȑȡĮȢ
ȞĮʌİȡȞȐʌȚȠȖȡȒȖȠȡĮĮʌȩIJĮȥȣțIJȚțȐıIJȠȚȤİȓĮ
ĬȩȡȣȕȠȢțĮIJȐIJȘȞȥȪȟȘIJȘȢȝȠȞȐįĮȢ
 dzȤȠȢĮʌȩIJȘȡȠȒIJȠȣĮȑȡĮǹȣIJȩİȓȞĮȚ
ijȣıȚȠȜȠȖȚțȩǼȐȞȠșȩȡȣȕȠȢİȓȞĮȚʌȠȜȪȑȞIJȠȞȠȢ
İʌȚȜȑȟIJİȝȚĮȝȚțȡȩIJİȡȘȡȪșȝȚıȘ)$163(('
 ȀȡĮįĮıȝȠȓȜȩȖȦĮȞȫȝĮȜȠȣįĮʌȑįȠȣ
ȂİIJĮțȚȞȒıIJİIJȘıȣıțİȣȒȒIJȠʌȠșİIJȒıIJİIJȘȞıİ
İʌȓʌİįȘİʌȚijȐȞİȚĮ
ȉȠįȦȝȐIJȚȠİȓȞĮȚʌȠȜȪțȡȪȠ
 ǾȡȪșȝȚıȘIJȘȢșİȡȝȠțȡĮıȓĮȢİȓȞĮȚʌȠȜȪȤĮȝȘȜȒ
ǼʌȚȜȑȟIJİȝȚĮȣȥȘȜȩIJİȡȘȡȪșȝȚıȘșİȡȝȠțȡĮıȓĮȢ
ȉȠįȦȝȐIJȚȠİȓȞĮȚʌȠȜȪȗİıIJȩ
 ǾȡȪșȝȚıȘIJȘȢșİȡȝȠțȡĮıȓĮȢİȓȞĮȚʌȠȜȪ
ȣȥȘȜȒǼʌȚȜȑȟIJİȝȚĮȤĮȝȘȜȩIJİȡȘȡȪșȝȚıȘ
șİȡȝȠțȡĮıȓĮȢ
9. ĬǼȂǹȉǹȈȋǼȉǿȀǹȂǼȉȅȆǼȇǿǺǹȁȁȅȃ
ȆȜȘȡȠijȠȡȓİȢĮʌȩȡȡȚȥȘȢȖȚĮIJȠȣȢ
ȤȡȒıIJİȢ
 ǹȞİʌȚșȣȝİȓIJİȞĮĮʌȠȡȡȓȥİIJİĮȣIJȩIJȠʌȡȠȧȩȞ
İʌȚțȠȚȞȦȞȒıIJİȝİIJȚȢIJȠʌȚțȑȢĮȡȤȑȢțĮȚȡȦIJȒıIJİ
ȖȚĮIJȘıȦıIJȒȝȑșȠįȠĮʌȩȡȡȚȥȘȢ
 ǹȣIJȩIJȠțȜȚȝĮIJȚıIJȚțȩȤȡȘıȚȝȠʌȠȚİȓȥȣțIJȚțȩ
5$
ǾȝʌĮIJĮȡȓĮʌȠȣʌĮȡȑȤİIJĮȚȝĮȗȓȝİĮȣIJȩIJȠ
ʌȡȠȧȩȞ3EʌİȡȚȑȤİȚȓȤȞȘȝȠȜȪȕįȠȣ
īȚĮȤȫȡİȢIJȘȢǼǼȅįȚĮȖȡĮȝȝȑȞȠȢIJȡȠȤȒȜĮIJȠȢ
țȐįȠȢĮʌȠȡȡȚȝȝȐIJȦȞȣʌȠįİȚțȞȪİȚȩIJȚȠȚ
ȤȡȘıȚȝȠʌȠȚȘȝȑȞİȢȝʌĮIJĮȡȓİȢįİȞʌȡȑʌİȚ
ȞĮIJȠʌȠșİIJȠȪȞIJĮȚȝĮȗȓIJĮıȣȞȒșȘȠȚțȚĮțȐ
ĮʌȠȡȡȓȝȝĮIJĮīȚĮIJȚȢȤȡȘıȚȝȠʌȠȚȘȝȑȞİȢ
ȝʌĮIJĮȡȓİȢİijĮȡȝȩȗİIJĮȚȟİȤȦȡȚıIJȩıȪıIJȘȝĮ
ıȣȜȜȠȖȒȢȫıIJİȞĮʌȡĮȖȝĮIJȠʌȠȚİȓIJĮȚıȦıIJȒ
įȚȐșİıȘțĮȚȘĮȞĮțȪțȜȦıȒIJȠȣȢıȪȝijȦȞĮȝİ
IJȘȞȠȝȠșİıȓĮīȚĮʌİȡȚııȩIJİȡİȢʌȜȘȡȠijȠȡȓİȢ
ıȤİIJȚțȐȝİIJĮıȣıIJȒȝĮIJĮıȣȜȜȠȖȒȢțĮȚ
ĮȞĮțȪțȜȦıȘȢĮʌİȣșȣȞșİȓIJİıIJȚȢIJȠʌȚțȑȢĮȡȤȑȢ
īȚĮIJȘȞǼȜȕİIJȓĮȅȚȤȡȘıȚȝȠʌȠȚȘȝȑȞİȢ
ȝʌĮIJĮȡȓİȢʌȡȑʌİȚȞĮİʌȚıIJȡȑijȠȞIJĮȚıIJȠıȘȝİȓȠ
ʌȫȜȘıȘȢ
īȚĮȤȫȡİȢİțIJȩȢǼǼīȚĮʌȜȘȡȠijȠȡȓİȢ
ıȤİIJȚțȐȝİIJȠıȦıIJȩIJȡȩʌȠįȚȐșİıȘȢIJȦȞ
ȤȡȘıȚȝȠʌȠȚȘȝȑȞȦȞȝʌĮIJĮȡȚȫȞĮʌİȣșȣȞșİȓIJİ
ıIJȚȢIJȠʌȚțȑȢĮȡȤȑȢ
 ǵȜİȢȠȚȝʌĮIJĮȡȓİȢĮțȩȝĮțĮȚİțİȓȞİȢʌȠȣ
įİȞʌİȡȚȑȤȠȣȞȕĮȡȑĮȝȑIJĮȜȜĮįİȞʌȡȑʌİȚȞĮ
įȚĮIJȓșİȞIJĮȚȝĮȗȓȝİIJĮȠȚțȚĮțȐĮʌȠȡȡȓȝȝĮIJĮǾ
įȚȐșİıȘIJȦȞȤȡȘıȚȝȠʌȠȚȘȝȑȞȦȞȝʌĮIJĮȡȚȫȞ
ʌȡȑʌİȚȞĮȖȓȞİIJĮȚȝİȠȚțȠȜȠȖȚțȐȠȡșȩIJȡȩʌȠ
ǼȞȘȝİȡȦșİȓIJİȖȚĮIJȚȢȞȠȝȚțȑȢįȚĮIJȐȟİȚȢʌȠȣ
ȚıȤȪȠȣȞıIJȘȞʌİȡȚȠȤȒıĮȢ
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