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HYPERLINK consultantplus://offline/main?base=ROS;n=105307;fld=134;dst=100776>?>;=8BL HYPERLINK consultantplus://offline/main?base=ROS;n=111358;fld=134;dst=100015?@8;>65=8O<8 N 1 - HYPERLINK consultantplus://offline/main?base=ROS;n=111358;fld=134;dst=1002974 A;54CNI53> A>45@60=8O: "@8;>65=85 N 1 : @028;0< B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2 ?>B@518B5;59 M;5:B@8G5A:>9 M=5@388, >1J5:B>2 ?> ?@>872>4AB2C M;5:B@8G5A:>9 M=5@388, 0 B0:65 >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20, ?@8=04;560I8E A5B52K< >@30=870F8O< 8 8=K< ;8F0<, : M;5:B@8G5A:8< A5BO< "   >1 >ACI5AB2;5=88 B5E=>;>38G5A:>3> ?@8A>548=5=8O : M;5:B@8G5A:8< A5BO< (4;O D878G5A:8E ;8F 2 F5;OE B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2, <0:A8<0;L=0O <>I=>ABL :>B>@KE A>AB02;O5B 4> 15 :B 2:;NG8B5;L=> (A CG5B>< @0=55 ?@8A>548=5==>9 2 40==>9 B>G:5 ?@8A>548=5=8O <>I=>AB8) 8 :>B>@K5 8A?>;L7CNBAO 4;O 1KB>2KE 8 8=KE =C64, =5 A2O70==KE A >ACI5AB2;5=85< ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8) ____________________________ "__" _______________ 20__ 3. 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#!/ 4;O ?@8A>548=5=8O : M;5:B@8G5A:8< A5BO< (4;O D878G5A:8E ;8F 2 F5;OE B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2, <0:A8<0;L=0O <>I=>ABL :>B>@KE A>AB02;O5B 4> 15 :B 2:;NG8B5;L=> (A CG5B>< @0=55 ?@8A>548=5==>9 2 40==>9 B>G:5 ?@8A>548=5=8O <>I=>AB8) 8 :>B>@K5 8A?>;L7CNBAO 4;O 1KB>2KE 8 8=KE =C64, =5 A2O70==KE A >ACI5AB2;5=85< ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8) N "__" _______________ 20__ 3. ___________________________________________________________________________ (=08<5=>20=85 A5B52>9 >@30=870F88, 2K402H59 B5E=8G5A:85 CA;>28O) ___________________________________________________________________________ (D0<8;8O, 8<O, >BG5AB2> 70O28B5;O) 1. 08<5=>20=85 M=5@3>?@8=8<0NI8E CAB@>9AB2 70O28B5;O _________________ __________________________________________________________________________. 2. 08<5=>20=85 8 <5AB> =0E>645=8O >1J5:B>2, 2 F5;OE M;5:B@>A=0165=8O :>B>@KE >ACI5AB2;O5BAO B5E=>;>38G5A:>5 ?@8A>548=5=85 M=5@3>?@8=8<0NI8E CAB@>9AB2 70O28B5;O _______________________________________________________ __________________________________________________________________________. 3. 0:A8<0;L=0O <>I=>ABL ?@8A>548=O5<KE M=5@3>?@8=8<0NI8E CAB@>9AB2 70O28B5;O A>AB02;O5B ________________________________________________ (:B) (5A;8 M=5@3>?@8=8<0NI55 CAB@>9AB2> 22>48BAO ___________________________________________________________________________ 2 M:A?;C0B0F8N ?> MB0?0< 8 >G5@54O<, C:07K205BAO ?>MB0?=>5 __________________________________________________________________________. @0A?@545;5=85 <>I=>AB8) 4. 0B53>@8O =0456=>AB8 ______________________________________________. 5. ;0AA =0?@O65=8O M;5:B@8G5A:8E A5B59, : :>B>@K< >ACI5AB2;O5BAO B5E=>;>38G5A:>5 ?@8A>548=5=85 ____________ (:). 6. >4 22>40 2 M:A?;C0B0F8N M=5@3>?@8=8<0NI8E CAB@>9AB2 70O28B5;O _____ __________________________________________________________________________. 7. 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A=>2=>9 8AB>G=8: ?8B0=8O _________________________________________. 9. 575@2=K9 8AB>G=8: ?8B0=8O ________________________________________. 10. !5B520O >@30=870F8O >ACI5AB2;O5B <1> ___________________________________________________________________________ (C:07K20NBAO B@51>20=8O : CA8;5=8N ACI5AB2CNI59 M;5:B@8G5A:>9 A5B8 2 A2O78 ___________________________________________________________________________ A ?@8A>548=5=85< =>2KE <>I=>AB59 (AB@>8B5;LAB2> =>2KE ;8=89 ___________________________________________________________________________ M;5:B@>?5@540G8, ?>4AB0=F89, C25;8G5=85 A5G5=8O ?@>2>4>2 8 :015;59, 70<5=0 ___________________________________________________________________________ 8;8 C25;8G5=85 <>I=>AB8 B@0=AD>@<0B>@>2, @0AH8@5=85 @0A?@545;8B5;L=KE ___________________________________________________________________________ CAB@>9AB2, <>45@=870F8O >1>@C4>20=8O, @5:>=AB@C:F8O >1J5:B>2 __________________________________________________________________________. M;5:B@>A5B52>3> E>7O9AB20, CAB0=>2:0 CAB@>9AB2 @53C;8@>20=8O =0?@O65=8O 4;O >15A?5G5=8O =0456=>AB8 8 :0G5AB20 M;5:B@8G5A:>9 M=5@388, 0 B0:65 ?> 4>3>2>@5==>AB8 !B>@>= 8=K5 >1O70==>AB8 ?> 8A?>;=5=8N B5E=8G5A:8E CA;>289, ?@54CA<>B@5==K5 ?C=:B>< 25.1 @028; B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2 ?>B@518B5;59 M;5:B@8G5A:>9 M=5@388, >1J5:B>2 ?> ?@>872>4AB2C M;5:B@8G5A:>9 M=5@388, 0 B0:65 >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20, ?@8=04;560I8E A5B52K< >@30=870F8O< 8 8=K< ;8F0<, : M;5:B@8G5A:8< A5BO<)) 11. 0O28B5;L >ACI5AB2;O5B <2> ___________________________________________________________________________ ___________________________________________________________________________ __________________________________________________________________________. 12. !@>: 459AB28O =0AB>OI8E B5E=8G5A:8E CA;>289 A>AB02;O5B _________ 3>4(0) <3> A> 4=O 70:;NG5=8O 4>3>2>@0 >1 >ACI5AB2;5=88 B5E=>;>38G5A:>3> ?@8A>548=5=8O : M;5:B@8G5A:8< A5BO<. _______________________ (?>4?8AL) __________________________________________ (4>;6=>ABL, D0<8;8O, 8<O, >BG5AB2> ;8F0, __________________________________________ 459AB2CNI53> >B 8<5=8 A5B52>9 >@30=870F88) "__" ______________ 20__ 3. -------------------------------- <1> #:07K20NBAO >1O70B5;LAB20 A5B52>9 >@30=870F88 ?> 8A?>;=5=8N B5E=8G5A:8E CA;>289 4> 3@0=8FK CG0AB:0, =0 :>B>@>< @0A?>;>65=K M=5@3>?@8=8<0NI85 CAB@>9AB20 70O28B5;O, 2:;NG0O C@53C;8@>20=85 >B=>H5=89 A 8=K<8 ;8F0<8. <2> #:07K20NBAO >1O70B5;LAB20 70O28B5;O ?> 8A?>;=5=8N B5E=8G5A:8E CA;>289 2 ?@545;0E 3@0=8F CG0AB:0, =0 :>B>@>< @0A?>;>65=K M=5@3>?@8=8<0NI85 CAB@>9AB20 70O28B5;O, 70 8A:;NG5=85< >1O70==>AB59, >1O70B5;L=KE 4;O 8A?>;=5=8O A5B52>9 >@30=870F859 70 AG5B 55 A@54AB2. <3> !@>: 459AB28O B5E=8G5A:8E CA;>289 =5 <>65B A>AB02;OBL <5=55 2 ;5B 8 1>;55 5 ;5B. @8;>65=85 N 2 : @028;0< B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2 ?>B@518B5;59 M;5:B@8G5A:>9 M=5@388, >1J5:B>2 ?> ?@>872>4AB2C M;5:B@8G5A:>9 M=5@388, 0 B0:65 >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20, ?@8=04;560I8E A5B52K< >@30=870F8O< 8 8=K< ;8F0<, : M;5:B@8G5A:8< A5BO< "   >1 >ACI5AB2;5=88 B5E=>;>38G5A:>3> ?@8A>548=5=8O : M;5:B@8G5A:8< A5BO< (4;O N@848G5A:8E ;8F 8;8 8=48284C0;L=KE ?@54?@8=8<0B5;59 2 F5;OE B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2, <0:A8<0;L=0O <>I=>ABL :>B>@KE A>AB02;O5B 4> 15 :B 2:;NG8B5;L=> (A CG5B>< @0=55 ?@8A>548=5==>9 2 40==>9 B>G:5 ?@8A>548=5=8O <>I=>AB8)) ____________________________ "__" _______________ 20__ 3. (<5AB> 70:;NG5=8O 4>3>2>@0) (40B0 70:;NG5=8O 4>3>2>@0) __________________________________________________________________________, (=08<5=>20=85 A5B52>9 >@30=870F88) 8<5=C5<0O(K9) 2 40;L=59H5< A5B52>9 >@30=870F859, 2 ;8F5 ___________________ __________________________________________________________________________, (4>;6=>ABL, D0<8;8O, 8<O, >BG5AB2>) 459AB2CNI53> =0 >A=>20=88 _________________________________________________ __________________________________________________________________________, (=08<5=>20=85 8 @5:2878BK 4>:C<5=B0) A >4=>9 AB>@>=K, 8 ________________________________________________________ (?>;=>5 =08<5=>20=85 N@848G5A:>3> ;8F0, =><5@ 70?8A8 ___________________________________________________________________________ 2 48=>< 3>AC40@AB25==>< @55AB@5 N@848G5A:8E ;8F A C:070=85< D0<8;88, ___________________________________________________________________________ 8<5=8, >BG5AB20 ;8F0, 459AB2CNI53> >B 8<5=8 MB>3> N@848G5A:>3> ;8F0, ___________________________________________________________________________ =08<5=>20=8O 8 @5:2878B>2 4>:C<5=B0, =0 >A=>20=88 :>B>@>3> >= 459AB2C5B, __________________________________________________________________________, ;81> D0<8;8O, 8<O, >BG5AB2> 8=48284C0;L=>3> ?@54?@8=8<0B5;O, =><5@ 70?8A8 2 48=>< 3>AC40@AB25==>< @55AB@5 8=48284C0;L=KE ?@54?@8=8<0B5;59 8 40B0 55 2=5A5=8O 2 @55AB@) 8<5=C5<K9(0O, >5) 2 40;L=59H5< 70O28B5;5<, A 4@C3>9 AB>@>=K, 2<5AB5 8<5=C5<K5 !B>@>=0<8, 70:;NG8;8 =0AB>OI89 4>3>2>@ > =865A;54CNI5<: I. @54<5B 4>3>2>@0 1. > =0AB>OI5<C 4>3>2>@C A5B520O >@30=870F8O ?@8=8<05B =0 A51O >1O70B5;LAB20 ?> >ACI5AB2;5=8N B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2 70O28B5;O (40;55 - B5E=>;>38G5A:>5 ?@8A>548=5=85) ____________________________________________________________ (=08<5=>20=85 M=5@3>?@8=8<0NI8E CAB@>9AB2) __________________________________________________________________________, 2 B>< G8A;5 ?> >15A?5G5=8N 3>B>2=>AB8 >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20 (2:;NG0O 8E ?@>5:B8@>20=85, AB@>8B5;LAB2>, @5:>=AB@C:F8N) : ?@8A>548=5=8N M=5@3>?@8=8<0NI8E CAB@>9AB2, C@53C;8@>20=8N >B=>H5=89 A B@5BL8<8 ;8F0<8 2 A;CG05 =5>1E>48<>AB8 AB@>8B5;LAB20 (<>45@=870F88) B0:8<8 ;8F0<8 ?@8=04;560I8E 8< >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20 (M=5@3>?@8=8<0NI8E CAB@>9AB2, >1J5:B>2 M;5:B@>M=5@35B8:8), A CG5B>< A;54CNI8E E0@0:B5@8AB8:: <0:A8<0;L=0O <>I=>ABL ?@8A>548=O5<KE M=5@3>?@8=8<0NI8E CAB@>9AB2 ________ (:B); :0B53>@8O =0456=>AB8 _______; :;0AA =0?@O65=8O M;5:B@8G5A:8E A5B59, : :>B>@K< >ACI5AB2;O5BAO ?@8A>548=5=85 _____ (:); @0=55 ?@8A>548=5==0O 2 B>G:5 ?@8A>548=5=8O, C:070==>9 2 ?C=:B5 3 =0AB>OI53> 4>3>2>@0, <>I=>ABL ___________ :B <1>. 0O28B5;L >1O7C5BAO >?;0B8BL @0AE>4K =0 B5E=>;>38G5A:>5 ?@8A>548=5=85 2 A>>B25BAB288 A CA;>28O<8 =0AB>OI53> 4>3>2>@0. 2. "5E=>;>38G5A:>5 ?@8A>548=5=85 =5>1E>48<> 4;O M;5:B@>A=0165=8O ______ __________________________________________________________________________, (=08<5=>20=85 >1J5:B>2 70O28B5;O) @0A?>;>65==KE (:>B>@K5 1C4CB @0A?>;030BLAO) _______________________________ __________________________________________________________________________. (<5AB> =0E>645=8O >1J5:B>2 70O28B5;O) 3. ">G:0(8) ?@8A>548=5=8O C:070=0(K) 2 B5E=8G5A:8E CA;>28OE 4;O ?@8A>548=5=8O : M;5:B@8G5A:8< A5BO< (40;55 - B5E=8G5A:85 CA;>28O) 8 @0A?>;0305BAO(NBAO) =0 @0AAB>O=88 ______ <5B@>2 <2> >B 3@0=8FK CG0AB:0 70O28B5;O, =0 :>B>@>< @0A?>;030NBAO (1C4CB @0A?>;030BLAO) ?@8A>548=O5<K5 >1J5:BK 70O28B5;O. 4. "5E=8G5A:85 CA;>28O O2;ONBAO =5>BJ5<;5<>9 G0ABLN =0AB>OI53> 4>3>2>@0 8 ?@82545=K 2 ?@8;>65=88. !@>: 459AB28O B5E=8G5A:8E CA;>289 A>AB02;O5B _______ 3>4(0) <3> A> 4=O 70:;NG5=8O =0AB>OI53> 4>3>2>@0. 5. !@>: 2K?>;=5=8O <5@>?@8OB89 ?> B5E=>;>38G5A:><C ?@8A>548=5=8N A>AB02;O5B __________ <4> A> 4=O 70:;NG5=8O =0AB>OI53> 4>3>2>@0. II. 1O70==>AB8 !B>@>= 6. !5B520O >@30=870F8O >1O7C5BAO: =04;560I8< >1@07>< 8A?>;=8BL >1O70B5;LAB20 ?> =0AB>OI5<C 4>3>2>@C, 2 B>< G8A;5 ?> 2K?>;=5=8N 2>7;>65==KE =0 A5B52CN >@30=870F8N <5@>?@8OB89 ?> B5E=>;>38G5A:><C ?@8A>548=5=8N (2:;NG0O C@53C;8@>20=85 >B=>H5=89 A 8=K<8 ;8F0<8) 4> 3@0=8F CG0AB:0, =0 :>B>@>< @0A?>;>65=K ?@8A>548=O5<K5 M=5@3>?@8=8<0NI85 CAB@>9AB20 70O28B5;O, C:070==K5 2 B5E=8G5A:8E CA;>28OE; 2 B5G5=85 ____ @01>G8E 4=59 A> 4=O C254><;5=8O 70O28B5;5< A5B52>9 >@30=870F88 > 2K?>;=5=88 8< B5E=8G5A:8E CA;>289 >ACI5AB28BL ?@>25@:C 2K?>;=5=8O B5E=8G5A:8E CA;>289 70O28B5;5<, ?@>25AB8 A CG0AB85< 70O28B5;O >A<>B@ (>1A;54>20=85) ?@8A>548=O5<KE M=5@3>?@8=8<0NI8E CAB@>9AB2 70O28B5;O; =5 ?>74=55 ________ @01>G8E 4=59 A> 4=O ?@>2545=8O >A<>B@0 (>1A;54>20=8O), C:070==>3> 2 0170F5 B@5BL5< =0AB>OI53> ?C=:B0, A A>1;N45=85< A@>:0, CAB0=>2;5==>3> ?C=:B>< 5 =0AB>OI53> 4>3>2>@0, >ACI5AB28BL D0:B8G5A:>5 ?@8A>548=5=85 M=5@3>?@8=8<0NI8E CAB@>9AB2 70O28B5;O : M;5:B@8G5A:8< A5BO<, D0:B8G5A:89 ?@85< (?>40GC) =0?@O65=8O 8 <>I=>AB8, A>AB028BL ?@8 CG0AB88 70O28B5;O 0:B @073@0=8G5=8O 10;0=A>2>9 ?@8=04;56=>AB8 M;5:B@8G5A:8E A5B59, 0:B @073@0=8G5=8O M:A?;C0B0F8>==>9 >B25BAB25==>AB8, 0:B >1 >ACI5AB2;5=88 B5E=>;>38G5A:>3> ?@8A>548=5=8O 8 =0?@028BL 8E 70O28B5;N. 7. !5B520O >@30=870F8O ?@8 =52K?>;=5=88 70O28B5;5< B5E=8G5A:8E CA;>289 2 A>3;0A>20==K9 A@>: 8 =0;8G88 =0 40BC >:>=G0=8O A@>:0 8E 459AB28O B5E=8G5A:>9 2>7<>6=>AB8 B5E=>;>38G5A:>3> ?@8A>548=5=8O 2?@025 ?> >1@0I5=8N 70O28B5;O ?@>4;8BL A@>: 459AB28O B5E=8G5A:8E CA;>289. @8 MB>< 4>?>;=8B5;L=0O ?;0B0 =5 278<05BAO. 8. 0O28B5;L >1O7C5BAO: =04;560I8< >1@07>< 8A?>;=8BL >1O70B5;LAB20 ?> =0AB>OI5<C 4>3>2>@C, 2 B>< G8A;5 ?> 2K?>;=5=8N 2>7;>65==KE =0 70O28B5;O <5@>?@8OB89 ?> B5E=>;>38G5A:><C ?@8A>548=5=8N 2 ?@545;0E 3@0=8F CG0AB:0, =0 :>B>@>< @0A?>;>65=K ?@8A>548=O5<K5 M=5@3>?@8=8<0NI85 CAB@>9AB20 70O28B5;O, C:070==K5 2 B5E=8G5A:8E CA;>28OE; ?>A;5 2K?>;=5=8O <5@>?@8OB89 ?> B5E=>;>38G5A:><C ?@8A>548=5=8N 2 ?@545;0E 3@0=8F CG0AB:0 70O28B5;O, ?@54CA<>B@5==KE B5E=8G5A:8<8 CA;>28O<8, C254><8BL A5B52CN >@30=870F8N > 2K?>;=5=88 B5E=8G5A:8E CA;>289; ?@8=OBL CG0AB85 2 >A<>B@5 (>1A;54>20=88) ?@8A>548=O5<KE M=5@3>?@8=8<0NI8E CAB@>9AB2 A5B52>9 >@30=870F859; ?>A;5 >ACI5AB2;5=8O A5B52>9 >@30=870F859 D0:B8G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2 70O28B5;O : M;5:B@8G5A:8< A5BO<, D0:B8G5A:>3> ?@85<0 (?>40G8) =0?@O65=8O 8 <>I=>AB8 ?>4?8A0BL 0:B @073@0=8G5=8O 10;0=A>2>9 ?@8=04;56=>AB8 M;5:B@8G5A:8E A5B59, 0:B @073@0=8G5=8O M:A?;C0B0F8>==>9 >B25BAB25==>AB8, 0:B >1 >ACI5AB2;5=88 B5E=>;>38G5A:>3> ?@8A>548=5=8O ;81> ?@54AB028BL <>B828@>20==K9 >B:07 >B ?>4?8A0=8O 2 B5G5=85 ______ @01>G8E 4=59 A> 4=O ?>;CG5=8O C:070==KE 0:B>2 >B A5B52>9 >@30=870F88; =04;560I8< >1@07>< 8A?>;=OBL C:070==K5 2 @0745;5 III =0AB>OI53> 4>3>2>@0 >1O70B5;LAB20 ?> >?;0B5 @0AE>4>2 =0 B5E=>;>38G5A:>5 ?@8A>548=5=85; C254><8BL A5B52CN >@30=870F8N > =0?@02;5=88 70O2>: 2 8=K5 A5B52K5 >@30=870F88 ?@8 B5E=>;>38G5A:>< ?@8A>548=5=88 M=5@3>?@8=8<0NI8E CAB@>9AB2, 2 >B=>H5=88 :>B>@KE ?@8<5=O5BAO :0B53>@8O =0456=>AB8 M;5:B@>A=0165=8O, ?@54CA<0B@820NI0O 8A?>;L7>20=85 2 8 1>;55 8AB>G=8:>2 M;5:B@>A=0165=8O. 9. 0O28B5;L 2?@025 ?@8 =52K?>;=5=88 8< B5E=8G5A:8E CA;>289 2 A>3;0A>20==K9 A@>: 8 =0;8G88 =0 40BC >:>=G0=8O A@>:0 8E 459AB28O B5E=8G5A:>9 2>7<>6=>AB8 B5E=>;>38G5A:>3> ?@8A>548=5=8O >1@0B8BLAO 2 A5B52CN >@30=870F8N A ?@>AL1>9 > ?@>4;5=88 A@>:0 459AB28O B5E=8G5A:8E CA;>289. III. ;0B0 70 B5E=>;>38G5A:>5 ?@8A>548=5=85 8 ?>@O4>: @0AG5B>2 10. 07<5@ ?;0BK 70 B5E=>;>38G5A:>5 ?@8A>548=5=85 >?@545;O5BAO <5> 2 A>>B25BAB288 A @5H5=85< ___________________________________________________ ___________________________________________________________________________ (=08<5=>20=85 >@30=0 8A?>;=8B5;L=>9 2;0AB8 2 >1;0AB8 3>AC40@AB25==>3> @53C;8@>20=8O B0@8D>2) >B ___________ N ________ 8 A>AB02;O5B _________ @C1;59 ______ :>?55:. 11. =5A5=85 ?;0BK 70 B5E=>;>38G5A:>5 ?@8A>548=5=85 >ACI5AB2;O5BAO 70O28B5;5< 2 A;54CNI5< ?>@O4:5: ___________________________________________ __________________________________________________________________________. (C:07K20NBAO ?>@O4>: 8 A@>:8 2=5A5=8O ?;0BK 70 B5E=>;>38G5A:>5 ?@8A>548=5=85) 12. 0B>9 8A?>;=5=8O >1O70B5;LAB20 70O28B5;O ?> >?;0B5 @0AE>4>2 =0 B5E=>;>38G5A:>5 ?@8A>548=5=85 AG8B05BAO 40B0 2=5A5=8O 45=56=KE A@54AB2 2 :0AAC 8;8 =0 @0AG5B=K9 AG5B A5B52>9 >@30=870F88. 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A=>2=>9 8AB>G=8: ?8B0=8O _________________________________________. 9. 575@2=K9 8AB>G=8: ?8B0=8O ________________________________________. 10. !5B520O >@30=870F8O >ACI5AB2;O5B <1> ___________________________________________________________________________ (C:07K20NBAO B@51>20=8O : CA8;5=8N ACI5AB2CNI59 M;5:B@8G5A:>9 A5B8 2 A2O78 ___________________________________________________________________________ A ?@8A>548=5=85< =>2KE <>I=>AB59 (AB@>8B5;LAB2> =>2KE ;8=89 ___________________________________________________________________________ M;5:B@>?5@540G8, ?>4AB0=F89, C25;8G5=85 A5G5=8O ?@>2>4>2 8 :015;59, 70<5=0 ___________________________________________________________________________ 8;8 C25;8G5=85 <>I=>AB8 B@0=AD>@<0B>@>2, @0AH8@5=85 @0A?@545;8B5;L=KE ___________________________________________________________________________ CAB@>9AB2, <>45@=870F8O >1>@C4>20=8O, @5:>=AB@C:F8O >1J5:B>2 ___________________________________________________________________________ M;5:B@>A5B52>3> E>7O9AB20, CAB0=>2:0 CAB@>9AB2 @53C;8@>20=8O =0?@O65=8O 4;O >15A?5G5=8O =0456=>AB8 8 :0G5AB20 M;5:B@8G5A:>9 M=5@388, 0 B0:65 ?> 4>3>2>@5==>AB8 !B>@>= 8=K5 >1O70==>AB8 ?> 8A?>;=5=8N B5E=8G5A:8E CA;>289, ?@54CA<>B@5==K5 ?C=:B>< 25.1 @028; B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2 ?>B@518B5;59 M;5:B@8G5A:>9 M=5@388, >1J5:B>2 ?> ?@>872>4AB2C M;5:B@8G5A:>9 M=5@388, 0 B0:65 >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20, ?@8=04;560I8E A5B52K< >@30=870F8O< 8 8=K< ;8F0<, : M;5:B@8G5A:8< A5BO<)) 11. 0O28B5;L >ACI5AB2;O5B <2> ___________________________________________________________________________ ___________________________________________________________________________ __________________________________________________________________________. 12. !@>: 459AB28O =0AB>OI8E B5E=8G5A:8E CA;>289 A>AB02;O5B _________ 3>4(0) <3> A> 4=O 70:;NG5=8O 4>3>2>@0 >1 >ACI5AB2;5=88 B5E=>;>38G5A:>3> ?@8A>548=5=8O : M;5:B@8G5A:8< A5BO<. _______________________ (?>4?8AL) __________________________________________ (4>;6=>ABL, D0<8;8O, 8<O, >BG5AB2> ;8F0, __________________________________________ 459AB2CNI53> >B 8<5=8 A5B52>9 >@30=870F88) "__" ______________ 20__ 3. -------------------------------- <1> #:07K20NBAO >1O70B5;LAB20 A5B52>9 >@30=870F88 ?> 8A?>;=5=8N B5E=8G5A:8E CA;>289 4> 3@0=8FK CG0AB:0, =0 :>B>@>< @0A?>;>65=K M=5@3>?@8=8<0NI85 CAB@>9AB20 70O28B5;O, 2:;NG0O C@53C;8@>20=85 >B=>H5=89 A 8=K<8 ;8F0<8. <2> #:07K20NBAO >1O70B5;LAB20 70O28B5;O ?> 8A?>;=5=8N B5E=8G5A:8E CA;>289 2 ?@545;0E 3@0=8F CG0AB:0, =0 :>B>@>< @0A?>;>65=K M=5@3>?@8=8<0NI85 CAB@>9AB20 70O28B5;O, 70 8A:;NG5=85< >1O70==>AB59, >1O70B5;L=KE 4;O 8A?>;=5=8O A5B52>9 >@30=870F859 70 AG5B 55 A@54AB2. <3> !@>: 459AB28O B5E=8G5A:8E CA;>289 =5 <>65B A>AB02;OBL <5=55 2 ;5B 8 1>;55 5 ;5B. @8;>65=85 N 3 : @028;0< B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2 ?>B@518B5;59 M;5:B@8G5A:>9 M=5@388, >1J5:B>2 ?> ?@>872>4AB2C M;5:B@8G5A:>9 M=5@388, 0 B0:65 >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20, ?@8=04;560I8E A5B52K< >@30=870F8O< 8 8=K< ;8F0<, : M;5:B@8G5A:8< A5BO< "   >1 >ACI5AB2;5=88 B5E=>;>38G5A:>3> ?@8A>548=5=8O : M;5:B@8G5A:8< A5BO< (4;O N@848G5A:8E ;8F 8;8 8=48284C0;L=KE ?@54?@8=8<0B5;59 2 F5;OE B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2, <0:A8<0;L=0O <>I=>ABL :>B>@KE A>AB02;O5B A2KH5 15 4> 100 :B 2:;NG8B5;L=> (A CG5B>< @0=55 ?@8A>548=5==>9 2 40==>9 B>G:5 ?@8A>548=5=8O <>I=>AB8)) ____________________________ "__" _______________ 20__ 3. (<5AB> 70:;NG5=8O 4>3>2>@0) (40B0 70:;NG5=8O 4>3>2>@0) __________________________________________________________________________, (=08<5=>20=85 A5B52>9 >@30=870F88) 8<5=C5<0O(K9) 2 40;L=59H5< A5B52>9 >@30=870F859, 2 ;8F5 ___________________ __________________________________________________________________________, (4>;6=>ABL, D0<8;8O, 8<O, >BG5AB2>) l n     F H ŕ â đ ň 46ĆČŘÚD(F(Ţ(ŕ(ň(ô(ö(ř()’)˛)´)ş)ź)T*V*X*Z*|s~stttt"$ڍ¸ş¸´¸"ş"<#>#N#P#ŹÓŽÓ0Ô2ÔBÔDÔö)ř)ú)üôüôěôüôüôěôüôüôěôüôüôěôüôüôěôüôüôěôüôüôěôüôüôěôüęüôüôěôüôüôěôüâüh‰/ÚCJaJUh‰/ÚB*ph˙jh‰/ÚUh‰/ÚAHJf˜šÄ: ¨  z Ü Ţ @ ˛´ę$&(*,öîččččččččččßŇŇŇÉÉÉŇŇŇŇ $7$8$H$a$ $„7$8$H$`„a$ $7$8$H$a$$1$a$$1$@&a$ $7$8$H$a$ú)ý,.D~¨ÚÜňfÔFş,.X!>$>(Š*Œ*Ź*ä*$+R+ňçŢŢŢŐĎĎĎĎĎĎŐňňňňňňňŢŢŢŢ$1$a$ $7$8$H$a$ $7$8$H$a$ $7$8$@&H$a$ $„7$8$H$`„a$R+’+Î+,8,~,Ć,Č,č,H-t-v-ě-b.Ć.2/’/Î/00Ź0B1D1Ü1J2â2z3ę3ööööööíííííííííííííęęęęęęęę1$ $7$8$H$a$ $7$8$H$a$ę3‚4 5¤5<6Ň6j7ö7x89€9‚9Ş9Ź9D:Ü:t; <¤<=˛=J>â>z?@Ş@Ü@üüüüüüüüüüďćďüüüüüüüüüüüüü $7$8$H$a$ $„7$8$H$`„a$1$Ü@~AşAŒBtC`DřDEţE–F.G GôI¸J†KL’LŔLÂLMĚORnVÜX Yj[]ňňňňňďďďďďďňňňňňććňňňňňňňň $7$8$H$a$1$ $„7$8$H$`„a$]Ö]şaŇbe,g.g†gŹgŽgFhŢhlij‚jk¨k@lČl`mÜmVoXoĚo,p.pVqňňňňňňéééćććććććććććňňééňň1$ $7$8$H$a$ $„7$8$H$`„a$VqXqŽqŕqâqŚrBtŞuLy˘zN}P}Œ}Ž}ä~ć~"$>€ü€ţ€ "Š"‚°‚Hƒööööéééééééööééöéééööéćććć1$ $„7$8$H$`„a$ $7$8$H$a$Hƒŕƒx„ …˘…2†Č†R‡ę‡‚ˆ‰˛‰JŠâŠäŠ|‹ŒŒŒ ŒbŒ”ŽÜ†–x›Lüüüüüüüüüüüüüüüüüüďĺďďďďďď $„1$`„a$ $„7$8$H$`„a$1$LNPRTVl”Ř ž"ž‚žöžřž~Ÿ  ĄœĄ ˘ ˘¤˘Ś˘>ŁĘŁb¤ňňňňňééééŕÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝ1$ $7$8$H$a$ $7$8$H$a$ $„7$8$H$`„a$b¤Đ¤Ň¤jĽښŚ2§Ę§b¨ú¨’ŠްŞ6ŤÎŤ2ŹĘŹb­Ä­\ŽôތŻ$°ź°TąěąF˛Ţ˛tł ´üüüüüüüüüüüüüüüüüüüüüüüüüüüüü1$ ´”´,ľÂľZśěś„ˇ ¸¤¸8šČšXşđş„ťź ź˝J˝â˝zžżŞżBŔŒŔŽŔÁŒÁ$ÂşÂRĂüüüüüüüüüüüüüüüüüüüüüüüüüüüüü1$RĂęĂěĂvÄxÄşÄjĆvČ É"É$É&É(É*ÉHɀÉŔÉîÉ.ĘjʞĘÔĘËbËdËüüüďĺďďďďďďďďÜÜÜÜÜÜÜÜÜÜÓ $7$8$H$a$ $7$8$H$a$ $„1$`„a$ $„7$8$H$`„a$1$d˄ËäËĚ̄ĚöĚ^ÍĘÍÎδÎJĎLĎäĎRĐęЂŃňъŇ"ӒÓ*ÔžÔVŐęՂÖ×öööööööööíęęęęęęęęęęęęęęęęę1$ $7$8$H$a$ $7$8$H$a$ת×>ŘÖŘdŮřŮ`ÚřÚ|Ű~یۨŰ@ÜŘÜpÝތŢ$ßźßTŕěŕ„áâ´âćâˆăÄăüüüüüüüüďćďüüüüüüüüüüüüüďď $7$8$H$a$ $„7$8$H$`„a$1$Äăvä^ĺJćâćzçčç€čéŠéŘëœějínîpîžî îäîŞńâóLřşúęúHýŕţ´˙˜ňňňďďďďďďňňňňňćňňňňňňňňňňň $7$8$H$a$1$ $„7$8$H$`„a$˜°ć  d Š Œ $ ź T ć H Ö n ž(‚üţrŇÔüţTňňňňééňćććććććććććňňééňňéé1$ $7$8$H$a$ $„7$8$H$`„a$T†ˆLčPňHôö24Š Œ Č Ę ä!˘"¤"Ć"Č"0#Č#Z$Ü$t%&öééééééééöéééöééééööćććććć1$ $„7$8$H$`„a$ $7$8$H$a$&Œ&'¨'@(Î(f)ú)’* +¸+>,Ö,^-ň-n./’/0´0D1F1Ţ1v23 384Č4^5č5üüüüüüüüüüüüüüüüüüüüüüüüüüüüü1$č5ę5‚67˛7:8<8Ô8j9Ć9Č9 :<<„=.>¸C IôJöJřJúJüJţJKn@nĆn>oÖolpqœqžq(r*rlrt(vüüüüüüüüüüüüüüüüüüüüüüďĺďď $„1$`„a$ $„7$8$H$`„a$1$(vŇvÔvÖvŘvÚvÜvúv2wrw wŕwxPx†xĚxyy6y–yÂyÄy6z¨z{r{Ž{ňňňňňňééééééééééŕŕŕŕŕŕŕŕŕŕ $7$8$H$a$ $7$8$H$a$ $„7$8$H$`„a$Ž{ŕ{â{z|}}Ş}~°~H¸˜´"ľşľRśćś~ˇ¸޸:šŇšfşţş–ť*źˆź ˝¤˝öíęęęęęęęęęęęęęęęęęęęęęęęęę1$ $7$8$H$a$ $7$8$H$a$459AB2CNI53> =0 >A=>20=88 _________________________________________________ (=08<5=>20=85 8 @5:2878BK 4>:C<5=B0) __________________________________________________________________________, A >4=>9 AB>@>=K, 8 ________________________________________________________ (?>;=>5 =08<5=>20=85 N@848G5A:>3> ;8F0, =><5@ 70?8A8 ___________________________________________________________________________ 2 48=>< 3>AC40@AB25==>< @55AB@5 N@848G5A:8E ;8F A C:070=85< D0<8;88, ___________________________________________________________________________ 8<5=8, >BG5AB20 ;8F0, 459AB2CNI53> >B 8<5=8 MB>3> N@848G5A:>3> ;8F0, ___________________________________________________________________________ =08<5=>20=8O 8 @5:2878B>2 4>:C<5=B0, =0 >A=>20=88 :>B>@>3> >= 459AB2C5B, __________________________________________________________________________, ;81> D0<8;8O, 8<O, >BG5AB2> 8=48284C0;L=>3> ?@54?@8=8<0B5;O, =><5@ 70?8A8 2 48=>< 3>AC40@AB25==>< @55AB@5 8=48284C0;L=KE ?@54?@8=8<0B5;59 8 40B0 55 2=5A5=8O 2 @55AB@) 8<5=C5<K9(0O, >5) 2 40;L=59H5< 70O28B5;5<, A 4@C3>9 AB>@>=K, 2<5AB5 8<5=C5<K5 !B>@>=0<8, 70:;NG8;8 =0AB>OI89 4>3>2>@ > =865A;54CNI5<: I. @54<5B 4>3>2>@0 1. > =0AB>OI5<C 4>3>2>@C A5B520O >@30=870F8O ?@8=8<05B =0 A51O >1O70B5;LAB20 ?> >ACI5AB2;5=8N B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2 70O28B5;O (40;55 - B5E=>;>38G5A:>5 ?@8A>548=5=85) ____________________________________________________________ (=08<5=>20=85 M=5@3>?@8=8<0NI8E CAB@>9AB2) __________________________________________________________________________, 2 B>< G8A;5 ?> >15A?5G5=8N 3>B>2=>AB8 >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20 (2:;NG0O 8E ?@>5:B8@>20=85, AB@>8B5;LAB2>, @5:>=AB@C:F8N) : ?@8A>548=5=8N M=5@3>?@8=8<0NI8E CAB@>9AB2, C@53C;8@>20=8N >B=>H5=89 A B@5BL8<8 ;8F0<8 2 A;CG05 =5>1E>48<>AB8 AB@>8B5;LAB20 (<>45@=870F88) B0:8<8 ;8F0<8 ?@8=04;560I8E 8< >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20 (M=5@3>?@8=8<0NI8E CAB@>9AB2, >1J5:B>2 M;5:B@>M=5@35B8:8), A CG5B>< A;54CNI8E E0@0:B5@8AB8:: <0:A8<0;L=0O <>I=>ABL ?@8A>548=O5<KE M=5@3>?@8=8<0NI8E CAB@>9AB2 ________ (:B); 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(<5AB> 70:;NG5=8O 4>3>2>@0) (40B0 70:;NG5=8O 4>3>2>@0) __________________________________________________________________________, (=08<5=>20=85 A5B52>9 >@30=870F88) 8<5=C5<0O(K9) 2 40;L=59H5< A5B52>9 >@30=870F859, 2 ;8F5 ___________________ __________________________________________________________________________, (4>;6=>ABL, D0<8;8O, 8<O, >BG5AB2>) 459AB2CNI53> =0 >A=>20=88 _________________________________________________ (=08<5=>20=85 8 @5:2878BK 4>:C<5=B0) __________________________________________________________________________, A >4=>9 AB>@>=K, 8 ________________________________________________________ (?>;=>5 =08<5=>20=85 N@848G5A:>3> ;8F0, =><5@ 70?8A8 ___________________________________________________________________________ 2 48=>< 3>AC40@AB25==>< @55AB@5 N@848G5A:8E ;8F A C:070=85< D0<8;88, ___________________________________________________________________________ 8<5=8, >BG5AB20 ;8F0, 459AB2CNI53> >B 8<5=8 MB>3> N@848G5A:>3> ;8F0, ___________________________________________________________________________ =08<5=>20=8O 8 @5:2878B>2 4>:C<5=B0, =0 >A=>20=88 :>B>@>3> >= 459AB2C5B, __________________________________________________________________________, ;81> D0<8;8O, 8<O, >BG5AB2> 8=48284C0;L=>3> ?@54?@8=8<0B5;O, =><5@ 70?8A8 2 48=>< 3>AC40@AB25==>< @55AB@5 8=48284C0;L=KE ?@54?@8=8<0B5;59 8 40B0 55 2=5A5=8O 2 @55AB@) 8<5=C5<K9(0O, >5) 2 40;L=59H5< 70O28B5;5<, A 4@C3>9 AB>@>=K, 2<5AB5 8<5=C5<K5 !B>@>=0<8, 70:;NG8;8 =0AB>OI89 4>3>2>@ > =865A;54CNI5<: I. @54<5B 4>3>2>@0 1. > =0AB>OI5<C 4>3>2>@C A5B520O >@30=870F8O ?@8=8<05B =0 A51O >1O70B5;LAB20 ?> >ACI5AB2;5=8N B5E=>;>38G5A:>3> ?@8A>548=5=8O M=5@3>?@8=8<0NI8E CAB@>9AB2 70O28B5;O (40;55 - B5E=>;>38G5A:>5 ?@8A>548=5=85) ____________________________________________________________ (=08<5=>20=85 M=5@3>?@8=8<0NI8E CAB@>9AB2) __________________________________________________________________________, 2 B>< G8A;5 ?> >15A?5G5=8N 3>B>2=>AB8 >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20 (2:;NG0O 8E ?@>5:B8@>20=85, AB@>8B5;LAB2>, @5:>=AB@C:F8N) : ?@8A>548=5=8N M=5@3>?@8=8<0NI8E CAB@>9AB2, C@53C;8@>20=8N >B=>H5=89 A B@5BL8<8 ;8F0<8 2 A;CG05 =5>1E>48<>AB8 AB@>8B5;LAB20 (<>45@=870F88) B0:8<8 ;8F0<8 ?@8=04;560I8E 8< >1J5:B>2 M;5:B@>A5B52>3> E>7O9AB20 (M=5@3>?@8=8<0NI8E CAB@>9AB2, >1J5:B>2 M;5:B@>M=5@35B8:8), A CG5B>< A;54CNI8E E0@0:B5@8AB8:: <0:A8<0;L=0O <>I=>ABL ?@8A>548=O5<KE M=5@3>?@8=8<0NI8E CAB@>9AB2 _______ (:B); :0B53>@8O =0456=>AB8 _______; :;0AA =0?@O65=8O M;5:B@8G5A:8E A5B59, : :>B>@K< >ACI5AB2;O5BAO B5E=>;>38G5A:>5 ?@8A>548=5=85 _______ (:); @0=55 ?@8A>548=5==0O 2 B>G:5 ?@8A>548=5=8O, C:070==>9 2 ?C=:B5 3 =0AB>OI53> 4>3>2>@0, <>I=>ABL _______ :B <1>. 0O28B5;L >1O7C5BAO >?;0B8BL @0AE>4K =0 B5E=>;>38G5A:>5 ?@8A>548=5=85 2 A>>B25BAB288 A CA;>28O<8 =0AB>OI53> 4>3>2>@0. 2. "5E=>;>38G5A:>5 ?@8A>548=5=85 =5>1E>48<> 4;O M;5:B@>A=0165=8O ______ __________________________________________________________________________, (=08<5=>20=85 >1J5:B>2 70O28B5;O) @0A?>;>65==KE (:>B>@K5 1C4CB @0A?>;030BLAO) _______________________________ (<5AB> =0E>645=8O __________________________________________________________________________. >1J5:B>2 70O28B5;O) 3. ">G:0(8) ?@8A>548=5=8O C:070=0(K) 2 B5E=8G5A:8E CA;>28OE 4;O ?@8A>548=5=8O : M;5:B@8G5A:8< A5BO< (40;55 - B5E=8G5A:85 CA;>28O) 8 @0A?>;0305BAO(NBAO) =0 @0AAB>O=88 ______ <5B@>2 >B 3@0=8FK CG0AB:0 70O28B5;O, =0 :>B>@>< @0A?>;030NBAO (1C4CB @0A?>;030BLAO) ?@8A>548=O5<K5 >1J5:BK 70O28B5;O. 4. "5E=8G5A:85 CA;>28O O2;ONBAO =5>BJ5<;5<>9 G0ABLN =0AB>OI53> 4>3>2>@0 8 ?@82545=K 2 ?@8;>65=88. !@>: 459AB28O B5E=8G5A:8E CA;>289 A>AB02;O5B _______ 3>4(0) <2> A> 4=O 70:;NG5=8O =0AB>OI53> 4>3>2>@0. 5. !@>: 2K?>;=5=8O <5@>?@8OB89 ?> B5E=>;>38G5A:><C ?@8A>548=5=8N A>AB02;O5B __________ <3> A> 4=O 70:;NG5=8O =0AB>OI53> 4>3>2>@0. 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