ࡱ > @ bjbjqq . e e v : : T L X$ f P ( ( ( ( k# m# m# m# m# m# m# $ % `( H # K | # ( ( # $ S S S ( ( k# S k# S S S ( J & S W# ($ 0 X$ S ( R ( S S ( g S # # I X$ ( : ( b : !" &/ #&, / !/! !,!" ! ! # ! !" !" 1 3 . 0 5 . 2 0 1 6 ! 1 6 / 1 - ? ?>A. @0A=0O >;O=0 1 CB25@645=88 >;>65=8O > ?>@O4:5 ?>43>B>2:8, >@30=870F88 8 ?@>2545=88 0C:F8>=>2 2 AD5@5 75<5;L=KE >B=>H5=89 A>>B25BAB288 A> AB. 3 9 . 1 2 . 5<5;L=>3> :>45:A0 >AA89A:>9 $545@0F88, @C:>2>4AB2COAL H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 9 5 F E 4 0 2 0 7 4 1 2 3 0 5 9 7 D 0 C E 8 3 0 5 4 C 4 3 3 D 8 0 2 A B F C 0 C 8 E 1 1 A E F A D E 2 0 B 2 1 9 1 B 4 1 4 0 F 5 2 7 F F 4 5 3 2 0 E 0 2 4 4 E 7 9 2 3 A 4 D S 7 e 6 I " #AB02>< <C=8F8?0;L=>3> >1@07>20=8O @0A=>?>;O=A:89 A5;LA>25B >2>A5@3852A:>3> <C=8F8?0;L=>3> @09>=0 @5=1C@3A:>9 >1;0AB8, 04<8=8AB@0F8O @0A=>?>;O=A:>3> A5;LA>25B0 >2>A5@3852A:>3> @09>=0 @5=1C@3A:>9 >1;0AB8 !"/": 1 . #B25@48BL ?@8;0305<>5 ?>;>65=85 > ?>@O4:5 ?>43>B>2:8, >@30=870F88 8 ?@>2545=88 0C:F8>=>2 2 AD5@5 75<5;L=KE >B=>H5=89 ( 40;55 >;>65=85) . 2 . ?C1;8:>20BL =0AB>OI55 ?>AB0=>2;5=85 =0 >D8F80;L=>< A09B5 @0A=>?>;O=A:>3> A5;LA>25B0 >2>A5@3852A:>3> @09>=0 @5=1C@3A:>9 >1;0AB8. 3 . >=B@>;L 70 8A?>;=5=85< =0AB>OI53> ?>AB0=>2;5=8O >AB02;ON 70 A>1>9 4 . 0AB>OI55 ?>AB0=>2;5=85 2ABC?05B 2 A8;C ?>A;5 53> >D8F80;L=>3> >?C1;8:>20=8O. ;020 04<8=8AB@0F88 @0A=>?>;O=A:89 A5;LA>25B . . 0@B0H>2 @8;>65=85 : ?>AB0=>2;5=8N <C=8F8?0;L=>3> >1@07>20=8O @0A=>?>;O=A:89 A5;LA>25B >2>A5@3852A:>3> @09>=0 @5=1C@3A:>9 >1;0AB8 >B 1 3 . 0 5 . 2 0 1 6 N 1 6 / 1 - >;>65=85 > ?>@O4:5 ?>43>B>2:8, >@30=870F88 8 ?@>2545=88 0C:F8>=>2 2 AD5@5 75<5;L=KE >B=>H5=89 ( 40;55 ?> B5:ABC - >;>65=85) 1 . 1I85 ?>;>65=8O 1 . 1 . 0AB>OI55 >;>65=85 >?@545;O5B ?>@O4>: ?>43>B>2:8, >@30=870F8N 8 ?@>2545=85 0C:F8>=>2 ?> ?@>4065 75<5;L=KE CG0AB:>2, =0E>4OI8EAO 2 <C=8F8?0;L=>9 A>1AB25==>AB8, 0 B0:65 75<5;L=KE CG0AB:>2, 3>AC40@AB25==0O A>1AB25==>ABL =0 :>B>@K5 =5 @073@0=8G5=0 ( 40;55 ?> B5:ABC - 0C:F8>= ?> ?@>4065 75<5;L=KE CG0AB:>2) , 8;8 0C:F8>=>2 =0 ?@02> 70:;NG5=8O 4>3>2>@>2 0@5=4K 75<5;L=KE CG0AB:>2, =0E>4OI8EAO 2 <C=8F8?0;L=>9 A>1AB25==>AB8, 0 B0:65 75<5;L=KE CG0AB:>2, 3>AC40@AB25==0O A>1AB25==>ABL =0 :>B>@K5 =5 @073@0=8G5=0 ( 40;55 ?> B5:ABC - 0C:F8>= ?> ?@>4065 ?@020 0@5=4K 75<5;L=KE CG0AB:>2) , =0 B5@@8B>@88 <C=8F8?0;L=>3> >1@07>20=8O @0A=>?>;O=A:89 A5;LA>25B >2>A5@3852A:>3> @09>=0 @5=1C@3A:>9 >1;0AB8. 1 . 2 . @54<5B>< 0C:F8>=>2 ?> ?@>4065 75<5;L=KE CG0AB:>2, ?@>4065 ?@020 0@5=4K 75<5;L=KE CG0AB:>2 O2;ONBAO 75<5;L=K5 CG0AB:8: - 2 >B=>H5=88 :>B>@KE >?@545;5=K :0B53>@8O 75<5;L, @07@5H5==>5 8A?>;L7>20=85, A>>B25BAB2CNI55 F5;O< 8A?>;L7>20=8O 75<5;L=>3> CG0AB:0, 8 3@0=8FK :>B>@KE CAB0=>2;5=K 2 A>>B25BAB288 A B@51>20=8O<8, CAB0=>2;5==K<8 $545@0;L=K< H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 4 2 1 6 4 B 3 2 8 C 8 9 2 2 5 6 9 8 A 8 8 9 3 0 9 C B C 9 2 B 3 3 1 E 9 F 0 4 8 B 9 7 C A 9 E 4 F 4 8 0 2 0 C 5 B 3 3 6 M C D " 70:>=>< >B 2 4 . 0 7 . 2 0 0 7 N 2 2 1 - $ " 3>AC40@AB25==>< :040AB@5 =542868<>AB8" ; - ?@8 =0;8G88 B5E=8G5A:8E CA;>289 ?>4:;NG5=8O ( B5E=>;>38G5A:>3> ?@8A>548=5=8O) >1J5:B>2 : A5BO< 8=65=5@=>- B5E=8G5A:>3> >15A?5G5=8O, 70 8A:;NG5=85< A;CG052, 5A;8 2 A>>B25BAB288 A @07@5H5==K< 8A?>;L7>20=85< 75<5;L=>3> CG0AB:0 =5 ?@54CA<0B@8205BAO 2>7<>6=>ABL AB@>8B5;LAB20 740=89, A>>@C65=89, 8 A;CG052 ?@>2545=8O 0C:F8>=0 =0 ?@02> 70:;NG5=8O 4>3>2>@0 0@5=4K 75<5;L=>3> CG0AB:0 4;O :><?;5:A=>3> >A2>5=8O B5@@8B>@88 8;8 2545=8O 40G=>3> E>7O9AB20; - 2 >B=>H5=88 :>B>@KE 2 CAB0=>2;5==>< 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 ?>@O4:5 >?@545;5=K ?@545;L=K5 ?0@0<5B@K @07@5H5==>3> AB@>8B5;LAB20, @5:>=AB@C:F88, 70 8A:;NG5=85< A;CG052, 5A;8 2 A>>B25BAB288 A @07@5H5==K< 8A?>;L7>20=85< 75<5;L=>3> CG0AB:0 =5 ?@54CA<0B@8205BAO 2>7<>6=>ABL AB@>8B5;LAB20 740=89, A>>@C65=89; - 2 >B=>H5=88 :>B>@KE 70@538AB@8@>20=> ?@02> <C=8F8?0;L=>9 A>1AB25==>AB8, 70 8A:;NG5=85< A;CG052, 5A;8 B0:>9 75<5;L=K9 CG0AB>: >1@07>20= 87 75<5;L 8;8 75<5;L=>3> CG0AB:0, 3>AC40@AB25==0O A>1AB25==>ABL =0 :>B>@K5 =5 @073@0=8G5=0; - ?@020 =0 :>B>@K5 =5 2>7=8:;8 2 ?>@O4:5, CAB0=>2;5==>< 459AB2CNI8< 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88; - =5 87JOBK5 87 >1>@>B0, >3@0=8G5=K 2 >1>@>B5, 70 8A:;NG5=85< A;CG052, 2 :>B>@KE 2 A>>B25BAB288 A D545@0;L=K< 70:>=>< 75<5;L=K5 CG0AB:8 <>3CB 1KBL ?@54<5B>< 4>3>2>@0 0@5=4K; - =5 87JOBK5 4;O 3>AC40@AB25==KE 8;8 <C=8F8?0;L=KE =C64, 70 8A:;NG5=85< 75<5;L=KE CG0AB:>2, 87JOBKE 4;O 3>AC40@AB25==KE 8;8 <C=8F8?0;L=KE =C64 2 A2O78 A ?@87=0=85< <=>3>:20@B8@=>3> 4><0, :>B>@K9 @0A?>;>65= =0 B0:>< 75<5;L=>< CG0AB:5, 020@89=K< 8 ?>4;560I8< A=>AC 8;8 @5:>=AB@C:F88; - =5 70@575@28@>20==K5 4;O 3>AC40@AB25==KE 8;8 <C=8F8?0;L=KE =C64, 70 8A:;NG5=85< A;CG0O ?@>2545=8O 0C:F8>=0 =0 ?@02> 70:;NG5=8O 4>3>2>@0 0@5=4K 75<5;L=>3> CG0AB:0 =0 A@>:, =5 ?@52KH0NI89 A@>:0 @575@28@>20=8O 75<5;L=>3> CG0AB:0; - =5 70=OBK5 740=8O<8, A>>@C65=8O<8, >1J5:B0<8 =57025@H5==>3> AB@>8B5;LAB20, ?@8=04;560I85 3@0640=0< 8;8 N@848G5A:8< ;8F0<, 70 8A:;NG5=85< A;CG052 @07<5I5=8O A>>@C65=8O ( 2 B>< G8A;5 A>>@C65=8O, AB@>8B5;LAB2> :>B>@>3> =5 7025@H5=>) =0 75<5;L=>< CG0AB:5 =0 CA;>28OE A5@28BCB0 8;8 >1J5:B0, :>B>@K9 ?@54CA<>B@5= H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 4 2 1 6 4 B 3 2 8 C 8 9 2 2 5 6 9 8 A 8 8 9 3 0 9 C B C 9 2 B 3 3 1 E 9 F 2 4 7 B B 7 D A 9 E 4 F 4 8 0 2 0 C 5 B 3 3 6 M C D " ?>AB0=>2;5=85< @028B5;LAB20 >AA89A:>9 $545@0F88 >B 0 3 . 1 2 . 2 0 1 4 N 1 3 0 0 " 1 CB25@645=88 ?5@5G=O 284>2 >1J5:B>2, @07<5I5=85 :>B>@KE <>65B >ACI5AB2;OBLAO =0 75<;OE 8;8 75<5;L=KE CG0AB:>2, =0E>4OI8EAO 2 3>AC40@AB25==>9 8;8 <C=8F8?0;L=>9 A>1AB25==>AB8, 157 ?@54>AB02;5=8O 75<5;L=KE CG0AB:>2 8 CAB0=>2;5=8O A5@28BCB0" , 8 @07<5I5=85 :>B>@>3> =5 ?@5?OBAB2C5B 8A?>;L7>20=8N B0:>3> 75<5;L=>3> CG0AB:0 2 A>>B25BAB288 A 53> @07@5H5==K< 8A?>;L7>20=85<; - =5 70=OBK5 740=8O<8, A>>@C65=8O<8, >1J5:B0<8 =57025@H5==>3> AB@>8B5;LAB20, =0E>4OI8<8AO 2 3>AC40@AB25==>9 8;8 <C=8F8?0;L=>9 A>1AB25==>AB8, 8 ?@>4060 8;8 ?@54>AB02;5=85 2 0@5=4C C:070==KE 740=8O, A>>@C65=8O, >1J5:B0 =57025@H5==>3> AB@>8B5;LAB20 O2;O5BAO ?@54<5B>< 4@C3>3> 0C:F8>=0 ;81> C:070==K5 740=85, A>>@C65=85, >1J5:B =57025@H5==>3> AB@>8B5;LAB20 ?@>40NBAO 8;8 ?5@540NBAO 2 0@5=4C =0 MB>< 0C:F8>=5 >4=>2@5<5==> A 75<5;L=K< CG0AB:><; - 70 ?@545;0<8 3@0=8F 70AB@>5==>9 B5@@8B>@88, 2 >B=>H5=88 :>B>@>9 70:;NG5= 4>3>2>@ > 55 @0728B88, 8;8 B5@@8B>@88, 2 >B=>H5=88 :>B>@>9 70:;NG5= 4>3>2>@ > 55 :><?;5:A=>< >A2>5=88; - =5 ?@54=07=0G5==K5 4;O @07<5I5=8O >1J5:B>2 D545@0;L=>3> 7=0G5=8O, >1J5:B>2 @538>=0;L=>3> 7=0G5=8O 8;8 >1J5:B>2 <5AB=>3> 7=0G5=8O, 2 A>>B25BAB288 A CB25@645==K<8 4>:C<5=B0<8 B5@@8B>@80;L=>3> ?;0=8@>20=8O 8 ( 8;8) 4>:C<5=B0F859 ?> ?;0=8@>2:5 B5@@8B>@88; - =5 ?@54=07=0G5==K5 4;O @07<5I5=8O 740=8O 8;8 A>>@C65=8O 2 A>>B25BAB288 A 3>AC40@AB25==>9 ?@>3@0<<>9 >AA89A:>9 $545@0F88, 3>AC40@AB25==>9 ?@>3@0<<>9 @5=1C@3A:>9 >1;0AB8 8;8 04@5A=>9 8=25AB8F8>==>9 ?@>3@0<<>9; - =5 O2;ONI85AO 75<5;L=K<8 CG0AB:0<8 >1I53> ?>;L7>20=8O 8;8 @0A?>;>65==K<8 2 3@0=8F0E 75<5;L >1I53> ?>;L7>20=8O, B5@@8B>@88 >1I53> ?>;L7>20=8O. 1 . 3 . @54>AB02;5=85 75<5;L=KE CG0AB:>2, 2 A>>B25BAB288 A >A=>2=K< 284>< @07@5H5==>3> 8A?>;L7>20=8O :>B>@KE ?@54CA<>B@5=> AB@>8B5;LAB2> 740=89, A>>@C65=89, >ACI5AB2;O5BAO =0 0C:F8>=0E ?> ?@>4065 ?@020 0@5=4K 75<5;L=KE CG0AB:>2. 1 . 4 . @>2545=85 0C:F8>=>2 ?> ?@>4065 75<5;L=KE CG0AB:>2, ?@>4065 ?@020 0@5=4K 75<5;L=KE CG0AB:>2 >ACI5AB2;O5BAO A CG0AB85< A>740205<>9 04<8=8AB@0F859 3>@>40 ><8AA859 ?> >@30=870F88 8 ?@>2545=8N B>@3>2 2 AD5@5 75<5;L=KE >B=>H5=89. 2 . >43>B>2:0 8 >@30=870F8O 0C:F8>=>2 ?> ?@>4065 75<5;L=KE CG0AB:>2 8 ?@>4065 ?@020 0@5=4K 75<5;L=KE CG0AB:>2 2 . 1 . 5H5=85 > ?@>2545=88 0C:F8>=>2 ?> ?@>4065 75<5;L=KE CG0AB:>2, ?@020 0@5=4K 75<5;L=KE CG0AB:>2 ?@8=8<05BAO 04<8=8AB@0F859, 2 B>< G8A;5 ?> 70O2;5=8O< 3@0640= 8;8 N@848G5A:8E ;8F. 0?@5I05BAO >1J548=5=85 42CE 8 1>;55 75<5;L=KE CG0AB:>2 2 >48= ;>B 0C:F8>=0, 5A;8 8=>5 =5 ?@54CA<>B@5=> D545@0;L=K< 70:>=><. @30=870B>@>< 0C:F8>=0 8 ?@>402F>< 2KABC?05B 04<8=8AB@0F8O <C=8F8?0;L=>3> >1@07>20=8O @0A=>?>;O=A:89 A5;LA>25B >2>A5@3852A:>3> @09>=0 @5=1C@3A:>9 >1;0AB8 ( 40;55 - C?>;=><>G5==K9 >@30=) . >;=><>G8O >@30=870B>@0 0C:F8>=0 8 ?@>402F0 <>3CB 1KBL ?5@540=K 2 CAB0=>2;5==>< 70:>=>< ?>@O4:5 A?5F80;878@>20==>9 >@30=870F88 =0 >A=>20=88 4>3>2>@0 A C?>;=><>G5==K< >@30=><. 2 . 2 . C:F8>= O2;O5BAO >B:@KBK< ?> A>AB02C CG0AB=8:>2, 70 8A:;NG5=85< A;CG052, ?@54CA<>B@5==KE H Y P E R L I N K \ l " P 9 1 " ?>4?C=:B0<8 2 . 2 . 1 , H Y P E R L I N K \ l " P 9 2 " 2 . 2 . 2 =0AB>OI53> ?C=:B0. 2 . 2 . 1 . #G0AB=8:0<8 0C:F8>=0 =0 ?@02> 70:;NG5=8O 4>3>2>@0 0@5=4K 75<5;L=>3> CG0AB:0 4;O :><?;5:A=>3> >A2>5=8O B5@@8B>@88 8;8 2545=8O 40G=>3> E>7O9AB20, 70 8A:;NG5=85< A;CG0O, ?@54CA<>B@5==>3> H Y P E R L I N K \ l " P 9 2 " ?>4?C=:B>< 2 . 2 . 2 =0AB>OI53> ?C=:B0, <>3CB O2;OBLAO B>;L:> N@848G5A:85 ;8F0. 2 . 2 . 2 . #G0AB=8:0<8 0C:F8>=0, ?@>2>48<>3> 2 A;CG05, ?@54CA<>B@5==>< H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 4 2 1 6 4 B 3 2 8 C 8 9 2 2 5 6 9 8 A 8 8 9 3 0 9 C B C 9 2 B 3 3 1 E 9 F 0 4 B B E 7 1 A 9 E 4 F 4 8 0 2 0 C 5 B 3 6 C 1 F 2 B E E D A 7 5 D 0 8 1 3 9 M 2 D " ?C=:B>< 7 AB0BL8 3 9 . 1 8 5<5;L=>3> :>45:A0 >AA89A:>9 $545@0F88, <>3CB O2;OBLAO B>;L:> 3@0640=5 8;8 2 A;CG05 ?@54>AB02;5=8O 75<5;L=>3> CG0AB:0 4;O >ACI5AB2;5=8O :@5ABLO=A:8< ( D5@<5@A:8<) E>7O9AB2>< 53> 45OB5;L=>AB8 - 3@0640=5 8 :@5ABLO=A:85 ( D5@<5@A:85) E>7O9AB20. 2 . 3 . 0G0;L=>9 F5=>9 ?@54<5B0 0C:F8>=0 ?> ?@>4065 75<5;L=>3> CG0AB:0 O2;O5BAO ?> 2K1>@C C?>;=><>G5==>3> >@30=0 @K=>G=0O AB>8<>ABL B0:>3> 75<5;L=>3> CG0AB:0, >?@545;5==0O 2 A>>B25BAB288 A $545@0;L=K< H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = C 7 3 C 9 6 1 5 6 5 D F F B F 8 E B B 8 2 3 0 1 C F 3 9 1 3 F 0 6 5 D A C F 2 6 D 4 5 D 7 0 C 4 3 2 0 1 4 3 7 4 4 4 x 9 b 5 D " 70:>=>< >B 2 9 8N;O 1 9 9 8 3>40 N 1 3 5 - $ " 1 >F5=>G=>9 45OB5;L=>AB8 2 >AA89A:>9 $545@0F88" ( 40;55 - $545@0;L=K9 70:>= " 1 >F5=>G=>9 45OB5;L=>AB8 2 >AA89A:>9 $545@0F88" ) , 8;8 :040AB@>20O AB>8<>ABL B0:>3> 75<5;L=>3> CG0AB:0, 5A;8 @57C;LB0BK 3>AC40@AB25==>9 :040AB@>2>9 >F5=:8 CB25@645=K =5 @0=55 G5< 70 ?OBL ;5B 4> 40BK ?@8=OB8O @5H5=8O > ?@>2545=88 0C:F8>=0. > @57C;LB0B0< 0C:F8>=>2 ?> ?@>4065 75<5;L=KE CG0AB:>2 >?@545;O5BAO F5=0 B0:>3> 75<5;L=>3> CG0AB:0. 2 . 4 . 0G0;L=0O F5=0 ?@54<5B0 0C:F8>=0 =0 ?@02> 70:;NG5=8O 4>3>2>@0 0@5=4K 75<5;L=>3> CG0AB:0 CAB0=02;8205BAO ?> 2K1>@C C?>;=><>G5==>3> >@30=0 2 @07<5@5 5653>4=>9 0@5=4=>9 ?;0BK, >?@545;5==>9 ?> @57C;LB0B0< @K=>G=>9 >F5=:8 2 A>>B25BAB288 A $545@0;L=K< H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 9 3 2 9 5 A 4 0 7 6 B 1 5 2 2 E 3 2 5 B C A E D 5 1 6 5 D B 5 5 7 7 4 F F B C 4 0 1 D 4 9 1 6 2 E 2 9 5 9 A 2 3 7 0 v 1 a 5 D " 70:>=>< " 1 >F5=>G=>9 45OB5;L=>AB8 2 >AA89A:>9 $545@0F88" , 8;8 2 @07<5@5 =5 <5=55 ?>;CB>@0 ?@>F5=B>2 :040AB@>2>9 AB>8<>AB8 B0:>3> 75<5;L=>3> CG0AB:0, 5A;8 @57C;LB0BK 3>AC40@AB25==>9 :040AB@>2>9 >F5=:8 CB25@645=K =5 @0=55 G5< 70 ?OBL ;5B 4> 40BK ?@8=OB8O @5H5=8O > ?@>2545=88 0C:F8>=0, 70 8A:;NG5=85< A;CG0O, ?@54CA<>B@5==>3> H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 9 3 2 9 5 A 4 0 7 6 B 1 5 2 2 E 3 2 5 B C A E D 5 1 6 5 D B 5 5 7 7 4 F F B C 3 0 4 D 9 9 1 6 2 E 2 9 5 9 A 2 3 7 0 1 5 6 B D A B D A A 2 1 6 B 3 9 v 1 a 6 D " ?C=:B>< 2 . 5 =0AB>OI53> >;>65=8O. 2 . 5 . A;CG05 ?@>2545=8O 0C:F8>=>2 =0 ?@02> 70:;NG5=8O 4>3>2>@0 0@5=4K 75<5;L=>3> CG0AB:0 4;O :><?;5:A=>3> >A2>5=8O B5@@8B>@88 8;8 2545=8O 40G=>3> E>7O9AB20 ( 70 8A:;NG5=85< A;CG0O ?@>2545=8O 0C:F8>=0 2 A>>B25BAB288 A H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 4 2 1 6 4 B 3 2 8 C 8 9 2 2 5 6 9 8 A 8 8 9 3 0 9 C B C 9 2 B 3 3 1 E 9 F 0 4 B B E 7 1 A 9 E 4 F 4 8 0 2 0 C 5 B 3 6 C 1 F 2 B E E D A 7 5 D 0 8 1 3 9 M 2 D " ?C=:B>< 7 AB0BL8 3 9 . 1 8 5<5;L=>3> :>45:A0 >AA89A:>9 $545@0F88) =0G0;L=>9 F5=>9 ?@54<5B0 0C:F8>=0 =0 ?@02> 70:;NG5=8O 4>3>2>@0 0@5=4K B0:>3> 75<5;L=>3> CG0AB:0 O2;O5BAO @07<5@ ?5@2>3> 0@5=4=>3> ?;0B560, >?@545;5==K9 ?> @57C;LB0B0< @K=>G=>9 >F5=:8 2 A>>B25BAB288 A $545@0;L=K< H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 4 2 1 6 4 B 3 2 8 C 8 9 2 2 5 6 9 8 A 8 8 9 3 0 9 C B C 9 2 B 3 3 1 E 6 F 3 4 6 B A 7 F A 9 E 4 F 4 8 0 2 0 C 5 B 3 3 6 M C D " 70:>=>< " 1 >F5=>G=>9 45OB5;L=>AB8 2 >AA89A:>9 $545@0F88" . > @57C;LB0B0< 0C:F8>=0 =0 ?@02> 70:;NG5=8O 4>3>2>@0 0@5=4K 75<5;L=>3> CG0AB:0, =0E>4OI53>AO 2 3>AC40@AB25==>9 8;8 <C=8F8?0;L=>9 A>1AB25==>AB8, >?@545;O5BAO 5653>4=K9 @07<5@ 0@5=4=>9 ?;0BK. > @57C;LB0B0< 0C:F8>=0 =0 ?@02> 70:;NG5=8O 4>3>2>@0 0@5=4K 75<5;L=>3> CG0AB:0 4;O :><?;5:A=>3> >A2>5=8O B5@@8B>@88 8;8 2545=8O 40G=>3> E>7O9AB20 ( 70 8A:;NG5=85< A;CG0O ?@>2545=8O 0C:F8>=0 2 A>>B25BAB288 A H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 4 2 1 6 4 B 3 2 8 C 8 9 2 2 5 6 9 8 A 8 8 9 3 0 9 C B C 9 2 B 3 3 1 E 9 F 0 4 B B E 7 1 A 9 E 4 F 4 8 0 2 0 C 5 B 3 6 C 1 F 2 B E E D A 7 5 D 0 8 1 3 9 M 2 D " ?C=:B>< 7 AB0BL8 3 9 . 1 8 5<5;L=>3> :>45:A0 >AA89A:>9 $545@0F88) >?@545;O5BAO @07<5@ ?5@2>3> 0@5=4=>3> ?;0B560. 2 . 6 . @30=870B>@ 0C:F8>=0 CAB0=02;8205B 2@5<O, <5AB> 8 ?>@O4>: ?@>2545=8O 0C:F8>=0, A@>:8 ?>40G8 70O2>: =0 CG0AB85 2 0C:F8>=5, ?>@O4>: 2=5A5=8O 8 2>72@0B0 7040B:0, 25;8G8=C ?>2KH5=8O =0G0;L=>9 F5=K ?@54<5B0 0C:F8>=0 ( " H03 0C:F8>=0" ) . " (03 0C:F8>=0" CAB0=02;8205BAO 2 ?@545;0E B@5E ?@>F5=B>2 =0G0;L=>9 F5=K ?@54<5B0 0C:F8>=0. 2 . 7 . 725I5=85 > ?@>2545=88 0C:F8>=0 @07<5I05BAO =0 >D8F80;L=>< A09B5 >AA89A:>9 $545@0F88 2 8=D>@<0F8>==>- B5;5:><<C=8:0F8>==>9 A5B8 " =B5@=5B" 4;O @07<5I5=8O 8=D>@<0F88 > ?@>2545=88 B>@3>2, >?@545;5==>< @028B5;LAB2>< >AA89A:>9 $545@0F88 ( 40;55 - >D8F80;L=K9 A09B) , 8 >15A?5G8205B >?C1;8:>20=85 8725I5=8O 2 3075B5 " >AA89A:0O ?@>28=F8O" =5 <5=55 G5< 70 B@84F0BL 4=59 4> 4=O ?@>2545=8O 0C:F8>=0. #:070==>5 8725I5=85 4>;6=> 1KBL 4>ABC?=> 4;O >7=0:><;5=8O 2A5< 708=B5@5A>20==K< ;8F0< 157 278<0=8O ?;0BK. 2 . 8 . 725I5=85 > ?@>2545=88 0C:F8>=0 4>;6=> A>45@60BL A2545=8O: 1 ) >1 >@30=870B>@5 0C:F8>=0; 2 ) >1 C?>;=><>G5==>< >@30=5 8 > @5:2878B0E @5H5=8O > ?@>2545=88 0C:F8>=0; 3 ) > <5AB5, 40B5, 2@5<5=8 8 ?>@O4:5 ?@>2545=8O 0C:F8>=0; 4 ) > ?@54<5B5 0C:F8>=0 ( 2 B>< G8A;5 > <5AB>?>;>65=88, ?;>I048 8 :040AB@>2>< =><5@5 75<5;L=>3> CG0AB:0) , ?@020E =0 75<5;L=K9 CG0AB>:, >1 >3@0=8G5=8OE MB8E ?@02, > @07@5H5==>< 8A?>;L7>20=88 8 ?@8=04;56=>AB8 75<5;L=>3> CG0AB:0 : >?@545;5==>9 :0B53>@88 75<5;L, 0 B0:65 > <0:A8<0;L=> 8 ( 8;8) <8=8<0;L=> 4>?CAB8<KE ?0@0<5B@0E @07@5H5==>3> AB@>8B5;LAB20 >1J5:B0 :0?8B0;L=>3> AB@>8B5;LAB20 ( 70 8A:;NG5=85< A;CG052, 5A;8 2 A>>B25BAB288 A >A=>2=K< 284>< @07@5H5==>3> 8A?>;L7>20=8O 75<5;L=>3> CG0AB:0 =5 ?@54CA<0B@8205BAO AB@>8B5;LAB2> 740=8O, A>>@C65=8O) , > B5E=8G5A:8E CA;>28OE ?>4:;NG5=8O ( B5E=>;>38G5A:>3> ?@8A>548=5=8O) >1J5:B0 :0?8B0;L=>3> AB@>8B5;LAB20 : A5BO< 8=65=5@=>- B5E=8G5A:>3> >15A?5G5=8O, ?@54CA<0B@820NI8E ?@545;L=CN A2>1>4=CN <>I=>ABL ACI5AB2CNI8E A5B59, <0:A8<0;L=CN =03@C7:C 8 A@>:8 ?>4:;NG5=8O >1J5:B0 :0?8B0;L=>3> AB@>8B5;LAB20 : A5BO< 8=65=5@=>- B5E=8G5A:>3> >15A?5G5=8O, > A@>:5 459AB28O B5E=8G5A:8E CA;>289, > ?;0B5 70 ?>4:;NG5=85 ( B5E=>;>38G5A:>5 ?@8A>548=5=85) =0 40BC >?C1;8:>20=8O C:070==>3> 8725I5=8O ( 70 8A:;NG5=85< A;CG052, 5A;8 2 A>>B25BAB288 A >A=>2=K< 284>< @07@5H5==>3> 8A?>;L7>20=8O 75<5;L=>3> CG0AB:0 =5 ?@54CA<0B@8205BAO AB@>8B5;LAB2> 740=8O, A>>@C65=8O, 8 A;CG052 ?@>2545=8O 0C:F8>=0 =0 ?@02> 70:;NG5=8O 4>3>2>@0 0@5=4K 75<5;L=>3> CG0AB:0 4;O :><?;5:A=>3> >A2>5=8O B5@@8B>@88 8;8 2545=8O 40G=>3> E>7O9AB20) ; 5 ) > =0G0;L=>9 F5=5 ?@54<5B0 0C:F8>=0; 6 ) > " H035 0C:F8>=0" ; 7 ) > D>@<5 70O2:8 =0 CG0AB85 2 0C:F8>=5, ?>@O4:5 55 ?@85<0, >1 04@5A5 <5AB0 55 ?@85<0, > 40B5 8 2@5<5=8 =0G0;0 8 >:>=G0=8O ?@85<0 70O2>: =0 CG0AB85 2 0C:F8>=5; 8 ) > @07<5@5 7040B:0, ?>@O4:5 53> 2=5A5=8O CG0AB=8:0<8 0C:F8>=0 8 2>72@0B0 8< 7040B:0, 10=:>2A:8E @5:2878B0E AG5B0 4;O ?5@5G8A;5=8O 7040B:0; 9 ) > A@>:5 0@5=4K 75<5;L=>3> CG0AB:0 2 A;CG05 ?@>2545=8O 0C:F8>=0 =0 ?@02> 70:;NG5=8O 4>3>2>@0 0@5=4K 75<5;L=>3> CG0AB:0. @8 MB>< A@>: 0@5=4K B0:>3> 75<5;L=>3> CG0AB:0 CAB0=02;8205BAO A CG5B>< >3@0=8G5=89, ?@54CA<>B@5==KE H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 4 2 1 6 4 B 3 2 8 C 8 9 2 2 5 6 9 8 A 8 8 9 3 0 9 C B C 9 2 B 3 3 1 E 9 F 0 4 B B E 7 1 A 9 E 4 F 4 8 0 2 0 C 5 B 3 6 C 1 F 2 B E E D A 7 5 D D 8 5 3 9 M E D " ?C=:B0<8 8 8 H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 4 2 1 6 4 B 3 2 8 C 8 9 2 2 5 6 9 8 A 8 8 9 3 0 9 C B C 9 2 B 3 3 1 E 9 F 0 4 B B E 7 1 A 9 E 4 F 4 8 0 2 0 C 5 B 3 6 C 1 F 2 B E E D A 7 5 D D 8 3 3 9 M 8 D " 9 AB0BL8 3 9 . 8 5<5;L=>3> :>45:A0 >AA89A:>9 $545@0F88; 1 0 ) > @07<5@5 5653>4=>9 0@5=4=>9 ?;0BK ?@8 ?@54>AB02;5=88 75<5;L=>3> CG0AB:0 N , R V X \ ^ b | ~ лВЂo\K* @hX h 0J 5B*CJ OJ QJ \aJ eh @ph333 r @ !hX h @B*CJ aJ ph333 %hX h B*CJ aJ nHph333 tH%hX h B*CJ aJ nHph333 tHj hX h B*Uph333 /hX h 5B*CJ KH \aJ nHph333 tH hX h >*B*CJ aJ ph333 )hX h B*CJ OJ QJ ^J aJ ph333 hX h B*CJ aJ ph333 hX h B*ph333 )hX h B*CJ KH aJ nHph333 tH T , T V X e N kd $If K$L$l 0 H$ B 4 4 l a ytX $$*$1$ G$ If a$gd K$ $$*$1$ If a$gd K$ $$If a$gd $$1$ If a$gd $$G$ If a$gd X ~ 8 ` b d f h $G $If `G a$gd@j $$If a$gd@j $If gd $d $-D If M [$ \$ a$gd $$If a$gd $$-D If M a$gd ^ ` b d f h j l n . 0 2 : < > Ǽ}paPp