ࡱ> #& !""bjbj4}} :::::NNNN\N0^^^^^MMMc0e0e0e0e0e0e02&5:e0-:MMMMMe0::^^0%(%(%(Mj:^:^c0%(Mc0%(%(:,,3-^pL2NL , O0000,R`5'`53-3-\`5:-MM%(MMMMMe0e0'MMM0MMMM`5MMMMMMMMM ( :"   /# ! <. !C<8 ____ ______________ 2022@>:C &  " !" !#  (=040;V V<5=CTBLAO 0<>2=8:), I> <0T AB0BCA ?;0B=8:0 ?>40B:C =0 ?@81CB>: 70 >A=>2=>N AB02:>N, 2 >A>1V >;>28 @02;V==O 8@102:8 3>@O >340=>28G0 B0 $V=0=A>2>3> 48@5:B>@0 OE>2:8 !5@3VO 8:>;09>28G0, O:V 4VNBL =0 ?V4AB02V !B0BCBC, 7 >4=VTW AB>@>=8, B0 __________________________________________________________ (=040;V V<5=CTBLAO V4@O4=8:), I> <0T AB0BCA ?;0B=8:0 ?>40B:C =0 ?@81CB>: 70 >A=>2=>N AB02:>N, 2 >A>1V ______________________________________, O:89/O:0/O:V 4VNBL/4VT =0 ?V4AB02V _________________, 7 V=H>W AB>@>=8 (2 ?>40;LH><C @07>< V<5=CNBLAO !B>@>=8, 0 :>6=0 >:@5<>  !B>@>=0), C:;0;8 F59 >3>2V@ ?V4@O4C (=040;V  >3>2V@) ?@> =0ABC?=5: 1. "  # 1.1.0 F8< >3>2>@>< V4@O4=8: 7>1>2 O7CTBLAO 28:>=0B8 B0 740B8 0<>2=8:C 2 CAB0=>2;5=89 >3>2>@>< AB@>: 70:V=G5=V 1C4V25;L=>-<>=B06=V @>1>B8 (=040;V 70 B5:AB>< >3>2>@C  >1>B8), 0 0<>2=8: 7>1>2 O7CTBLAO ?@89=OB8 B0 >?;0B8B8 WE. 1.2.09<5=C20==O >1VB: 5:>=AB@C:FVO <5@56 0,4 : " !#  4;O =040==O ?>A;C3 7 ?@8T4=0==O ?> DV;VO<: !C<AL:89 <VAL:89 , ><5=AL:89 , !C<AL:89  (=040;V  1 T:B). 1.3.1AO3, A:;04, E0@0:B5@ 28:>=C20=8E 70 F8< >3>2>@>< >1VB 287=0G5=V 2 ?@>5:B=V9 4>:C<5=B0FVW. 2./!", " 2.1. >1>B8 B0 <0B5@V0;L=V @5AC@A8, I> 28:>@8AB>2CNBLAO 4;O WE 28:>=0==O, ?>28==V 2V4?>2V40B8 28<>30< =>@<0B82=>-?@02>28E 0:BV2 V =>@<0B82=8E 4>:C<5=BV2 C 30;C7V 1C4V2=8FB20, ?@>5:B=V9 4>:C<5=B0FVW B0 >3>2>@C ?V4@O4C: 2.1.1.V4@O4=8: 28:>=CT ?5@5410G5=V F8< >3>2>@>< >1>B8 V7 A2>WE <0B5@V0;V2, A2>W<8 A8;0<8 B0 70A>10<8, 2V4?>2V4=> 4> 28<>3 ?@>5:B=>W 4>:C<5=B0FVW, 4VNG8E 45@602=8E 1C4V25;L=8E =>@<, AB0=40@BV2, ?@028; 2545==O >1VB, 7>:@5<0 7030;L=>-1C4V25;L=8E >1VB (73V4=> 28<>3  .3.1-5:2016 @30=V70FVO 1C4V25;L=>3> 28@>1=8FB20) B0 A?5FV0;L=8E 284V2 >1VB. 2.1.2.AV 28:>@8AB>2C20=V V4@O4=8:>< <0B5@V0;8, 70A>18, ?@8AB@>W, ?@8;048 B0 >1;04=0==O, V=HV <0B5@V0;L=V 70A>18 (=040;V  "&) ?>28==V 2V4?>2V40B8 AB0=40@B0<, B5E=VG=8< @53;0<5=B0<, !", "#, !"# , "! B>I>, 2AB0=>2;5=8< 2 #:@0W=V, ?>28==V <0B8 4>:C<5=B8 ?@> 2V4?>2V4=VABL, A5@B8DV:0B8 ?@> ?>E>465==O, O:I> B0:V "& ?V4;O30NBL ?V4B25@465==N 2V4?>2V4=>ABV G8 ?>E>465==O, V=HC ?5@5410G5=C G8==8< 70:>=>402AB2>< #:@0W=8 4>:C<5=B0FVN. #AB0B:C20==O, I> 28:>@8AB>2CTBLAO V4@O4=8:>< 4;O 28:>=0==O >1VB 70 >3>2>@><, ?>28==> 1CB8 283>B>2;5=5 =5 @0=VH5 20___ @>:C. 3.&  # 3.1.&V=0 >3>2>@C 287=0G0TBLAO 73V4=> 7 >HB>@8A=>N 4>:C<5=B0FVTN (>3>2V@=>N FV=>N B0 :>HB>@8A0<8), O:0 T >40B:0<8 !!1.1-1.4 4> FL>3> >3>2>@C. 3.2. &V=0 >3>2>@C AB0=>28BL ____________________ 3@=. (__________________________ 3@=. ___ :>?.), :@V< B>3> * (20 %) 2 @>7<V@V ___________________ 3@=. (______________________ 3@=. ___ :>?.). 030;L=0 FV=0 >3>2>@C 7 * A:;040T ____________ 3@=. (________________________ 3@82=V/5=L ______ :>?V9>:). ! 70/?09<5=C20==O 1 T:B0&V=0 157 (), 3@=@V< B>3> * (20%), 3@=.*030;L=0 FV=0 7 (*), 3@= 5:>=AB@C:FVO <5@56V 0,4 : " !C<8>1;5=5@3> 4;O =040==O ?>A;C3 7 ?@8T4=0==O 4> 5;5:B@8G=8E <5@56 DV;VW !C<AL:89 <VAL:89  5;5:B@>CAB0=>2>: 68B;>2>3> 1C48=:C $ V;>2>4AL:0 .., 70 04@5A>N: <. !C<8, 2C;. 45AL:0, 1C4. 4/4 5:>=AB@C:FVO <5@56V 0,4 : " !C<8>1;5=5@3> 4;O =040==O ?>A;C3 7 ?@8T4=0==O 4> 5;5:B@8G=8E <5@56 DV;VW ><5=AL:89  5;5:B@>CAB0=>2>: 68B;>2>3> 1C48=:C $ V;>E8 .., 70 04@5A>N: 2C;. ><5=AL:0, 1C4. 3/1, A. 2;0HV, ><5=AL:>3> @09>=C 5:>=AB@C:FVO <5@56V 0,4 : " !C<8>1;5=5@3> 4;O =040==O ?>A;C3 7 ?@8T4=0==O 4> 5;5:B@8G=8E <5@56 DV;VW !C<AL:89  5;5:B@>CAB0=>2>: 68B;>2>3> 1C48=:C $ ;>10 .., 70 04@5A>N: A. >1@>25, 2C;. 8@C, 1C4. 65 5:>=AB@C:FVO <5@56V 0,4 : " !C<8>1;5=5@3> 4;O =040==O ?>A;C3 7 ?@8T4=0==O 4> 5;5:B@8G=8E <5@56 DV;VW !C<AL:89  5;5:B@>CAB0=>2>: 68B;>2>3> 1C48=:C $ @8FC: .., 70 04@5A>N: !C<AL:89 @-=, !04V2AL:0 A/@, :04. =><5@: 5924786800:02:002:0356!,:* ;O ?;0B=8:V2 . 3.3.&V=0 C >3>2>@V 287=0G5=0 =0 >A=>2V :>HB>@8AC B0 T B25@4>N. &V=0 >3>2>@C <>65 1CB8 7<5=H5=0 70 270T<=>N 73>4>N !B>@V=. 3.3.1. /:I> >1AO38 D0:B8G=> 28:>=0=8E >1VB 28O28;8AO <5=H8<8, =V6 287=0G5=V ?@>5:B=>N 4>:C<5=B0FVTN, ?@>B5 :V;L:VABL B0 O:VABL >1VB ?>2=VABN 704>2>;L=ONBL ?>B@518 0<>2=8:0, &V=0 4>3>2>@C 7<5=HCTBLAO =0 ?V4AB02V ?V4?8A0=>3> !B>@>=0<8 :B0 28:>=0=8E @>1VB 4> FV=8 D0:B8G=> 28:>=0=8E >1VB, 707=0G5=>W 2 :BV, I> =5 ?>B@51CT C:;045==O 4>40B:>2>W C3>48 (B0 7<V=8 :>HB>@8AC). 3.4.@0E>2CNG8, I> G0AB8=0 "&, O:V ?5@5410G5=V ?@>5:B=>N 4>:C<5=B0FVTN V 1C4CBL 2AB0=>2;N20B8AL =0 1 T:BV ?@8 28:>=0==V >1VB, V<?>@B=>3> 28@>1=8FB20 (I> <0T 1CB8 ?V4B25@465=> A5@B8DV:0B>< ?@> ?>E>465==O), !B>@>=8 ?>3>48;8AL, I> :>HB>@8A=0 20@BVABL V<?>@B=8E "& B0 7030;L=0 FV=0 >3>2>@C, AB028BLAO C 70;56=VABL 2V4 7<V=8 28I5 @V2=O 5% <V610=:V2AL:>3> :C@AC ?@>406C 70 40=8<8 A8AB5<8 0;;V 4>;0@0 !(/3@82=V 73V4=> A09BC http://minfin.com.ua/currency/mb. >2C 20@BVABL >48=8FV "& V<?>@B=>3> 28@>1=8FB20 =5>1EV4=> @>7@0E>2C20B8 (V=45:AC20B8) 70 =0ABC?=>N D>@<C;>N: &= (1/2) E &B, 45 1 <V610=:V2AL:89 :C@A ?@>406C 4>;0@0 !(/3@82=V 73V4=> A09BC http://minfin.com.ua/currency/mb =0 40BC 70:C?V2;V "& V4@O4=8:>< (40BC 2840B:>2>W =0:;04=>W); 2 <V610=:V2AL:89 :C@A ?@>406C 4>;0@0 !(/3@82=V 73V4=> A09BC http://minfin.com.ua/currency/mb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oc. 4.4.65@5;>< DV=0=AC20==O >1VB T :>HB8 0<>2=8:0. 4.5.>@O4>: 74V9A=5==O >?;0B8 (DV=0=AC20==O >1VB) 70 >3>2>@>< <>65 1CB8 7<V=5=89 BV;L:8 70 270T<=>N 73>4>N !B>@V= H;OE>< ?V4?8A0==O 4>40B:>2>W C3>48. 4.6.V4 G0A ?@>2545==O @>7@0EC=:V2 70 28:>=0=V >1>B8 0<>2=8: CB@8<CT G0AB8=C :>HBV2 C @>7<V@V 4> 5% FV=8 >3>2>@C, O:V 28:>@8AB>2CNBLAO 4;O 70157?5G5==O 28:>=0==O 4>3>2V@=8E 7>1>2'O70=L V4@O4=8:0. '0AB8=0 F8E :>HBV2 <>65 1CB8 ?>25@=5=0 ?VA;O 70:V=G5==O 2AVE >1VB ?> >3>2>@C C @07V 2V4ACB=>ABV =54>;V:V2. VA;O 740GV 1 T:BV2 2 5:A?;C0B0FVN 0<>2=8:, 2 @07V 2V4ACB=>ABV 70C2065=L, ?@>BO3>< 180 4=V2 ?>25@B0T V4@O4=8:C 70;8H>: :>HBV2 70 F8< >3>2>@><. V4AB02>N 4;O ?@>2545==O B0:8E @>7@0EC=:V2 T ?8AL<>25 725@=5==O V4@O4=8:0. 5.!"  / " 5.1.>G0B>: 28:>=0==O >1VB  =5 ?V7=VH5 2-E @>1>G8E 4=V2 7 40B8 ?5@540GV 0<>2=8:>< ?@>5:B=>W 4>:C<5=B0FVW B0 =040==O V4@O4=8:C 1C4V25;L=>3> <0940=G8:0 (D@>=BC @>1VB). 5.2.!B@>:8 28:>=0==O B0 70:V=G5==O 2AVE (284V2, 5B0?V2, :><?;5:AV2) >1VB 70 F8< >3>2>@>< 287=0G0NBLAO 0;5=40@=8<8 ?;0=0<8 28:>=0==O @>1VB (>40B:8 !! 2.1-2.4), O:V T =52V4 T<=>N G0AB8=>N FL>3> >3>2>@C. 5.3.0B>N 70:V=G5==O >1VB ?> 2V4?>2V4=><C 1 T:BC 22060TBLAO 40B0 WE ?@89=OBBO 0<>2=8:><. 5.4.!B@>:8 28:>=0==O >1VB B0 AB@>: 4VW >3>2>@C <>6CBL 1CB8 7<V=5=V !B>@>=0<8, 7 >1>2 O7:>28< 2=5A5==O< 2V4?>2V4=8E 7<V= C 0;5=40@=V ?;0=8 28:>=0==O @>1VB 4> FL>3> >3>2>@C 2 @07V:  28=8:=5==O >1AB028= =5?5@51>@=>W A8;8;  2V4ACB=>ABV 465@5; DV=0=AC20==O;  =528:>=0==O 01> =5=0;56=>3> 28:>=0==O 0<>2=8:>< A2>WE 7>1>2 O70=L (=5A2>TG0A=5 =040==O 1C4V25;L=>3> <0940=G8:0 (D@>=BC @>1VB), ?@>5:B=>-:>HB>@8A=>W 4>:C<5=B0FVW, 2V4:;NG5=L);  2=5A5==O 7<V= 4> ?@>5:B=>-:>HB>@8A=>W 4>:C<5=B0FVW;  4V9 B@5BVE >AV1, I> C=5<>6;82;NNBL =0;56=5 28:>=0==O >1VB, 70 28=OB:>< 28?04:V2, :>;8 FV 4VW 7C<>2;5=V 70;56=8<8 2V4 V4@O4=8:0 >1AB028=0<8. 5.5.<V=0 AB@>:V2 28:>=0==O >1VB 2V41C20TBLAO 70 C<>28 C:;045==O 4>40B:>2>W C3>48 2 ?>@O4:C, 287=0G5=><C F8< >3>2>@>< B0 G8==8< 70:>=>402AB2>< #:@0W=8. 5.6.# @07V =0AB0==O C<>2, 287=0G5=8E C ?C=:BV 5.4. >3>2>@C B0 =573>4V >4=VTW V7 !B>@V= C:;0AB8 4>40B:>2C C3>4C I>4> 7<V=8 0;5=40@=>3> ?;0=C 28:>=0==O @>1VB, AB@>: 28:>=0==O >1VB 22060TBLAO B0:8<, I> ?>4>26CTBLAO =0 AB@>: VA=C20==O 707=0G5=8E 4>:C<5=B0;L=> ?V4B25@465=8E >1AB028=. 5.7.0<>2=8: <>65 ?@89<0B8 @VH5==O ?@> C?>2V;L=5==O B5<?V2 28:>=0==O >1VB, WE 7C?8=5==O 01> ?@8A:>@5==O, 7 2=5A5==O< 2V4?>2V4=8E 7<V= C F59 >3>2V@. 6. / / " 6.1. <5B>N >@30=V70FVW 28:>=0==O >1VB 0<>2=8: 7>1>2 O70=89 70157?5G8B8 28:>=0==O 2AVE =5>1EV4=8E 7=5AB@C<;5=L 01> 2V4:;NG5=L, ?5@540GC V4@O4=8:C 70B25@465=>W ?@>5:B=>W 4>:C<5=B0FVW. 6.2.0<>2=8: 70157?5GCT ?5@540GC V4@O4=8:C 70B25@465=>W ?@>5:B=>W 4>:C<5=B0FVW 2 @>1>BC 2 1-<C ?@8<V@=8:C ?@>BO3>< 5-B8 :0;5=40@=8E 4=V2 ?VA;O ?V4?8A0==O FL>3> >3>2>@C !B>@>=0<8. =HC =5>1EV4=C 4>72V;L=C 4>:C<5=B0FVN, 70B25@465=C 2 CAB0=>2;5=><C ?>@O4:C, ?5@540G0 O:>W 2V4?>2V4=> 4> G8==>3> 70:>=>402AB20 =0;568BL 4> >1>2 O7:V2 0<>2=8:0, 0<>2=8: ?5@540T ?@>BO3>< 10-B8 :0;5=40@=8E 4=V2 ?VA;O ?V4?8A0==O FL>3> >3>2>@C !B>@>=0<8. 5@5;V: B0 A:;04 ?@>5:B=>W 4>:C<5=B0FVW, I> ?V4;O30T ?5@540GV V4@O4=8:C, =02545=89 2 >40B:C ! 3 4> FL>3> >3>2>@C. 6.3.V4@O4=8: 7>1>2'O70=89 4> ?>G0B:C 28:>=0==O >1VB ?5@52V@8B8 :><?;5:B=VABL ?@>5:B=>W 4>:C<5=B0FVW B0 2V4?>2V4=VABL WW CAB0=>2;5=8< 28<>30<. # @07V 28O2;5==O =52V4?>2V4=>ABV 4>:C<5=B0FVW CAB0=>2;5=8< 28<>30< V4@O4=8: ?>2V4><;OT ?@> F5 0<>2=8:0 ?@>BO3>< 3-E @>1>G8E 4=V2 7 <><5=BC 28O2;5==O B0:>W =52V4?>2V4=>ABV. 6.4.5@540G0 ?@>5:B=>W 4>:C<5=B0FVW >D>@<;NTBLAO :B>< ?@89<0==O-?5@540GV, O:89 A:;040TBLAO C 42>E ?@8<V@=8:0E B0 ?V4?8ACTBLAO >1><0 !B>@>=0<8. 0B0 ?V4?8A0==O :B0 T 40B>N ?5@540GV 4>:C<5=B0FVW. /:I> V4@O4=8: D0:B8G=> @>7?>G02 >1>B8 2V= B0:8<8 4VO<8 ?V4B25@46CT, I> >45@602 2V4 0<>2=8:0 ?@>5:B=C 4>:C<5=B0FVN. 6.5.V4@O4=8: =5 =5A5 2V4?>2V40;L=>ABV 70 O:VABL B0 =54>;V:8 ?@>5:B=>W 4>:C<5=B0FVW, O:C =040T 0<>2=8:, O:I> V4@O4=8: =5 T @>7@>1=8:>< FVTW 4>:C<5=B0FVW. 6.6.V4@O4=8: A0<>ABV9=> >B@8<CT 4>72V;L=V B0 ?>3>46C20;L=V 4>:C<5=B8, =5>1EV4=V 4;O 28:>=0==O >1VB, >B@8<0==O O:8E, 2V4?>2V4=> 4> G8==>3> 70:>=>402AB20 #:@0W=8, =0;568BL 4> >1>2 O7:V2 V4@O4=8:0. 6.7.V4@O4=8: 7>1>2 O70=89 28:>=0B8 >1>B8, 287=0G5=V F8< >3>2>@><, V7 A2>3> <0B5@V0;C, A2>W<8 A8;0<8 B0 70A>10<8. V4@O4=8: 2V4?>2V40T 70 =5=0;56=C O:VABL 28:>@8AB0=8E =8< <0B5@V0;V2 V >1;04=0==O, B0 70 28:>@8AB0==O <0B5@V0;V2 01> >1;04=0==O, >1BO65=8E ?@020<8 B@5BVE >AV1. V4@O4=8: 30@0=BCT, I> <0B5@V0;8 B0 >1;04=0==O, O:V 265 1C;8 C 268B:C 01> B0:V, I> 701>@>=5=V 4> 28:>@8AB0==O, 01> H:V4;82V 4;O 74>@>2'O ;N48=8 B0 =02:>;8H=L>3> A5@54>28I0, =5 1C4CBL 28:>@8AB>2C20B8AO 2 ?@>F5AV 28:>=0==O >1VB 70 >3>2>@><. # 28?04:C 28O2;5==O 0<>2=8:>< B0:8E <0B5@V0;V2 B0 >1;04=0==O, V4@O4=8: 7>1>2'O70=89 70<V=8B8 WE 70 A2V9 @0EC=>: V 2 =09:>@>BH89 AB@>:. 6.8.# 28?04:C =5>1EV4=>ABV 28:>=0==O >1VB 7 45<>=B06C >1;04=0==O B0 <0B5@V0;V2 (O:I> :>HB>@8A>< 1C;8 ?5@5410G5=V B0:V @>1>B8), 0<>2=8: B0 V4@O4=8: A:;040NBL :B >1;V:C "&, I> ?V4;O30NBL 45<>=B06C. V4@O4=8: 7>1>2 O70=89 74V9A=8B8 45<>=B06 >1;04=0==O B0 <0B5@V0;V2, ?5@5;V: O:8E ?5@5410G5=> :B>< >1;V:C "&, I> ?V4;O30NBL 45<>=B06C. @89<0==O-?5@540G0 45<>=B>20=8E "& 2V41C20TBLAO =0 ?V4AB02V 0:B0 ?@89<0==O-?5@540GV, O:89 ?V4?8ACTBLAO C?>2=>2065=8<8 ?@54AB02=8:0<8 !B>@V=, V4@O4=8: =5A5 ?>2=C 2V4?>2V40;L=VABL 70 45<>=B>20=V "& 4> ?5@540GV WE 0<>2=8:C 73V4=> 0:B0 ?@89<0==O-?5@540GV. 6.9.V4=5A5==O @878:C 28?04:>2>3> 7=8I5==O 01> ?>H:>465==O 1'T:B0 (@57C;LB0BC >1VB) ?>:;040TBLAO =0 V4@O4=8:0, :@V< 28?04:V2, :>;8 F5 AB0;>AO 2=0A;V4>: >1AB028=, I> 70;560;8 2V4 0<>2=8:0. # @07V 28?04:>2>3> 7=8I5==O 1 T:B0 (@57C;LB0BC >1VB), @878: O:>3> =5A5 V4@O4=8:, 9>3> ?>40;LHV 4VW 287=0G0NBLAO @VH5==O< 0<>2=8:0 I>4> 4>FV;L=>ABV B0 C<>2 ?@>4>265==O >1VB. !?@8G8=5=V ?>H:>465==O ?V4;O30NBL CAC=5==N V4@O4=8:>< C AB@>:8, C73>465=V !B>@>=0<8 7 C@0EC20==O< A:;04=>ABV B0 >1AO3V2 ?>H:>465==O. 0 28<>3C 0<>2=8:0 V4@O4=8: ?>40T 9><C 4;O ?>3>465==O ?;0= 70E>4V2 I>4> CAC=5==O =0A;V4:V2 28?04:>2>3> ?>H:>465==O 1 T:B0. V4@O4=8: 7>1>2 O70=89 =5309=> CAC=CB8 ?>H:>465==O B0 ?>2V4><8B8 ?@> F5 0<>2=8:0. V4@O4=8: =5 <0T ?@020 28<030B8 ?;0BC 70 >1>BC 01> 2V4H:>4C20==O 28B@0B, O:V 28=8:;8 C =L>3> 2 @07V @C9=C20==O 01> ?>H:>465==O 1 T:B0 (@57C;LB0BC >1VB) 2=0A;V4>: =5?5@51>@=>W A8;8, 4> <><5=BC 22545==O 2 5:A?;C0B0FVN 1 T:B0, 0 B0:>6 C @07V =5<>6;82>ABV 7025@H8B8 >1>B8 7 V=H8E ?@8G8=, I> =5 70;560;8 2V4 0<>2=8:0. 878: 28?04:>2>3> 7=8I5==O, ?>H:>465==O (?AC20==O) 01> @>7:@040==O <0B5@V0;C, >1;04=0==O 4> 740GV >1VB =5A5 V4@O4=8:. 6.10.0<>2=8: <>65 2=>A8B8 7<V=8 2 ?@>5:B=V @VH5==O, I> 2:;NG0T 2 A515, 0;5 =5 >1<56CTBLAO 7<V=>N 284V2 <0B5@V0;L=8E @5AC@AV2 (1C4V25;L=>3> >1;04=0==O), O:V 28:>@8AB>2CNBLAO 2 ?@>F5AV 28:>=0==O >1VB 70 >3>2>@><, ?>3>482H8 B0:V 7<V=8 7 >@30=V70FVTN, O:0 74V9A=NT 02B>@AL:89 =03;O4, V ?>?5@54=L> ?>2V4><82H8 V4@O4=8:0 ?@> B0:V 7<V=8. 6.11.0 ?>?5@54=L>N ?8AL<>2>N 73>4>N 0<>2=8:0 V4@O4=8: <>65 2=>A8B8 7<V=8 2 ?@>5:B=V @VH5==O, 7>:@5<0 I>4> 7<V=8 284V2 <0B5@V0;L=8E @5AC@AV2 (1C4V25;L=>3> >1;04=0==O), O:V 28:>@8AB>2CNBLAO 2 ?@>F5AV 28:>=0==O >1VB 70 >3>2>@><, ?@8 4>B@8<0==V =0ABC?=8E C<>2: V4@O4=8: 70 2;0A=89 @0EC=>: ?>28=5= 70<>28B8 7<V=8 4> ?@>5:B=>W 4>:C<5=B0FVW C @>7@>1=8:0 ?@>5:BC (01> >@30=V70FVW, O:0 =0 <><5=B 28:>=0==O >1VB 2>;>4VT 02B>@AL:8<8 ?@020<8), ?>3>48B8 B0:V 7<V=8 C 2V4?>2V4=8E >@30=V70FVOE, C @07V 28O2;5==O =5>1EV4=>ABV ?@>2545==O 5:A?5@B878 C 28?04:0E, 287=0G5=8E 70:>=>402AB2><  70<>28B8 5:A?5@B87C, B0 ?>3>48B8 7<V=8 7 >@30=V70FVTN, O:0 74V9A=NT 02B>@AL:89 =03;O4. @8 FL><C 707=0G5=V 28B@0B8 V4@O4=8:0 =5 <>6CBL 2:;NG0B8AO 4> FV=8 FL>3> >3>2>@C B0 >:@5<> 0<>2=8:>< =5 :><?5=ACNBLAO. 6.12./:I> 7<V=8 ?@>5:B=8E @VH5=L =5 254CBL 4> 7<V=8 7030;L=>W 20@B>ABV B0 (01>) AB@>:V2 28:>=0==O >1VB, 4>40B:>20 C3>40 !B>@>=0<8 =5 C:;040TBLAO, 0 ?V4AB02>N 4;O WE 28:>=0==O <>65 1CB8 4>72V; #?>2=>2065=>3> ?@54AB02=8:0 0<>2=8:0 B0 @>7@>1=8:0 ?@>5:BC =0 :@5A;5==OE, 2 6C@=0;V 02B>@AL:>3> =03;O4C B0 2 6C@=0;V 28:>=0==O @>1VB 2 @07V =5>1EV4=>ABV. 6.13.>40B:>2V @>1>B8, I> 28:>=0=V V4@O4=8:>< 157 4>72>;C 0<>2=8:0 B0 C73>465==O 7 =8<, 0 B0:>6 >1>B8, ?@8 28:>=0==V O:8E 4>?CI5=> 2V4E8;5==O 2V4 ?@>5:BC, 0<>2=8:>< =5 >?;0GCNBLAO V =0 28<>3C 0<>2=8:0, C 2AB0=>2;5=V =8< AB@>:8, 2V4E8;5==O CAC20NBLAO V4@O4=8:>< V ?@82>4OBLAO C 2V4?>2V4=VABL V7 ?@>5:B=>N 4>:C<5=B0FVTN. 6.14.> <><5=BC 740GV >1VB 0<>2=8:C V4@O4=8: ?>28=5= 28:>=0B8 ?CA:>=0;03>46C20;L=V @>1>B8, ?@>25AB8 2AV =5>1EV4=V 28<V@8 B0 28?@>1C20==O, ?V43>BC20B8 B0 ?5@540B8 0<>2=8:C 2AN 28:>=02GC 4>:C<5=B0FVN 70 0:B>< ?@89<0==O-?5@540GV. 0<>2=8: =5 ?@89<0T 28:>=0=V >1>B8 4> <><5=BC ?5@540GV V4@O4=8:>< 2AVTW 28:>=02G>W 4>:C<5=B0FVW, O:0 ?V4B25@46CT =0;56=5 28:>=0==O C<>2 FL>3> ?C=:BC. 6.15. 4020==O-?@89<0==O 28:>=0=8E >1VB ?> :>6=><C >:@5<><C 1 T:BC 74V9A=NTBLAO ?VA;O ?>2=>3> 28:>=0==O >1VB ?> 2V4?>2V4=><C 1 T:BC B0 740GV 1 T:B0 2 5:A?;C0B0FVN A?V;L=> C?>2=>2065=8<8 ?@54AB02=8:0<8 !B>@V= 70 :B>< ?@89<0==O 28:>=0=8E 1C4V25;L=8E @>1VB ($>@<0 -22), :B>< 20@B>ABV CAB0B:C20==O, I> ?@841020TBLAO 28:>=02F5< @>1VB, >2V4:>N ?@> 20@BVABL 28:>=0=8E 1C4V25;L=8E @>1VB B0 28B@0B ($>@<0 -3), I> >D>@<;ONBLAO V4@O4=8:>< =5 ?V7=VH5 2 (42>E) @>1>G8E 4=V2 7 <><5=BC 7025@H5==O >1VB ?> 2V4?>2V4=><C 1 T:BC. V4@O4=8: 7>1>2 O70=89 I><VAOG=> >D>@<;N20B8 70 :B>< ($>@<0 -22), :B>< 20@B>ABV CAB0B:C20==O, I> ?@841020TBLAO 28:>=02F5< @>1VB, B0 >2V4:>N ($>@<0 -3) 28:>=0=V 70 72VB=89 ?5@V>4 >1>B8, B0 ?5@54020B8 WE 4;O ?V4?8A0==O 0<>2=8:C C AB@>: =5 ?V7=VH5 25 G8A;0 72VB=>3> <VAOFO. 0 =0O2=>ABV DV=0=AC20==O 0<>2=8: <0T ?@02>, 0;5 =5 7>1>2 O70=89 ?@>2>48B8 >?;0BC 70 ?@><V6=8<8 I><VAOG=8<8 :B0<8 70 D0:B8G=> 28:>=0=V >1AO38 >1VB. 6.16.0<>2=8: @>73;O40T B0 ?V4?8ACT :B -22, :B 20@B>ABV CAB0B:C20==O, I> ?@841020TBLAO 28:>=02F5< @>1VB, B0 >2V4:C  3 ?@>BO3>< 5 @>1>G8E 4=V2 7 <><5=BC WE >B@8<0==O 2V4 V4@O4=8:0. # 28?04:C =0O2=>ABV C 0<>2=8:0 ?@5B5=7V9 4> 28:>=0=8E >1VB, 0<>2=8: 2 AB@>:, 287=0G5=89 4;O @>73;O4C B0 ?V4?8A0==O :B0 ?@89<0==O 28:>=0=8E 1C4V25;L=8E @>1VB, =040T V4@O4=8:C <>B82>20=V 70C2065==O 7 ?5@5;V:>< =54>;V:V2/45D5:BV2 C >1>B0E. # B0:><C 28?04:C !B>@>=0<8 A:;040TBLAO 45D5:B=89 0:B V7 707=0G5==O< =5>1EV4=8E 4>>?@0FN20=L B0 B5@<V=V2 WE CAC=5==O. # @07V 2V4<>28 V4@O4=8:0 27OB8 CG0ABL C A:;040==V 45D5:B=>3> 0:B0 01> =57 O2;5==O ?@54AB02=8:0 C 40BC A:;040==O 45D5:B=>3> 0:B0, 0<>2=8: <0T ?@02> A:;0AB8 45D5:B=89 0:B V =04VA;0B8 9>3> V4@O4=8:C. # 28?04:C =0O2=>ABV C V4@O4=8:0 <>B82>20=8E 70?5@5G5=L, G5@57 O:V 2V= 2V4<>2;OTBLAO 2V4 ?V4?8A0==O 45D5:B=>3> 0:B0, !B>@>=8 70;CG0NBL AB>@>==N :><?5B5=B=C >@30=V70FVN (=570;56=>3> 5:A?5@B0) 4;O ?V4B25@465==O 45D5:BV2 B0 28@VH5==O A?V@=8E ?8B0=L. ?;0BC 28B@0B I>4> 70;CG5==O :><?5B5=B=>W >@30=V70FVW (=570;56=>3> 5:A?5@B0) 74V9A=NT V4@O4=8:. # @07V, O:I> 28A=>2:>< :><?5B5=B=>W >@30=V70FVW (=570;56=>3> 5:A?5@B0) 1C45 2AB0=>2;5=> 2V4ACB=VABL =54>;V:V2/45D5:BV2 C >1>B0E, B> 0<>2=8: :><?5=ACT V4@O4=8:C 28B@0B8, ?>=5A5=V =0 70;CG5==O :><?5B5=B=>W >@30=V70FVW (=570;56=>3> 5:A?5@B0) B0 ?V4B25@465=V 4>:C<5=B0;L=>. 6.17.# @07V 2V4<>28 V4@O4=8:0 CAC=CB8 28O2;5=V =54>;V:8 (45D5:B8), 01> O:I> C 5-45==89 AB@>: ?VA;O 2@CG5==O V4@O4=8:C ?8AL<>2>W 28<>38 B0/01> 45D5:B=>3> 0:B0 0<>2=8: =5 >45@6CT 2V4?>2V4V V4@O4=8:0 ?@> 73>4C 01> 2V4<>2C CAC=CB8 =54>;V:8, 0<>2=8: <>65 CAC=CB8 WE A2>W<8 A8;0<8, 01> V7 70;CG5==O< AB>@>==VE >@30=V70FV9. # B0:><C 28?04:C V4@O4=8: 7>1>2 O70=89 ?>2=VABN :><?5=AC20B8 0<>2=8:C ?>2 O70=V 7 F8< 28B@0B8 B0 70240=V 718B:8. 6.18.# @07V 28O2;5==O =54>;V:V2, 4>?CI5=8E V4@O4=8:><, O:V 28:;NG0NBL <>6;82VABL ?@89=OBBO >1VB, 01> 2V4ABC?8 2 >1>B0E 2V4 C<>2 >3>2>@C G8 V=HV =54>;V:8 T VAB>B=8<8 01> B0:8<8, I> 27030;V =5 <>6CBL 1CB8 CAC=5=V V4@O4=8:><, 0<>2=8:>< G8 B@5BL>N >A>1>N, 01> =5 1C;8 CAC=5=V 2 AB@>:, 2AB0=>2;5=89 C 45D5:B=><C 0:BV, 0<>2=8: <0T ?@02> =0 A2V9 281V@: @>7V@20B8 >3>2V@ 2 >4=>AB>@>==L><C ?>@O4:C B0 28<030B8 2V4 V4@O4=8:0 A?;0B8 HB@0DC C @>7<V@V 40% FV=8 >3>2>@C V ?>25@=5==O ?>?5@54=L>W >?;0B8  C @07V WW ?5@5@0EC20==O 0<>2=8:><, =5 ?@89<0B8 B0:V >1>B8 01> 28<030B8 2V4 V4@O4=8:0 2V4?>2V4=>3> 7=865==O 4>3>2V@=>W FV=8 B0/01> :><?5=A0FVW (2V4H:>4C20==O) 718B:V2. 7.  "  / !"  7.1. 0<>2=8: 7>1>2 O70=89: 7.1.1.0 725@=5==O< V4@O4=8:0  70157?5G8B8 4>?CA: 4> 1'T:B0 28:>=0==O >1VB; 7.1.2.0157?5G8B8 ?5@540GC V4@O4=8:C 70B25@465=>W ?@>5:B=>W 4>:C<5=B0FVW 2 ?0?5@>2V9 D>@<V 2 ?>@O4:C, 287=0G5=><C @>74V;>< 6 >3>2>@C; 7.1.3.@89<0B8 28:>=0=V >1>B8 73V4=> 7 0:B0<8, A:;040==O O:8E ?5@5410G5=> ?C=:B0<8 6.14.-6.15. >3>2>@C; 7.1.4.!2>TG0A=> B0 2 ?>2=><C >1AO7V >?;0GC20B8 >1>B8 70 >3>2>@><. 7.2.0<>2=8: <0T ?@02>: 7.2.1.<5=HC20B8 >1AO3 28:>=C20=8E >1VB B0 7030;L=C FV=C FL>3> >3>2>@C 70;56=> 2V4 @50;L=>3> DV=0=AC20==O 2840B:V2.  B0:><C @07V !B>@>=8 2=>AOBL 2V4?>2V4=V 7<V=8 4> >3>2>@C; 7.2.2.4V9A=N20B8 A0<>ABV9=> 01> @07>< V7 ?@54AB02=8:0<8 V4@O4=8:0 C 1C4L-O:89 G0A B5E=VG=89 =03;O4 V :>=B@>;L 70 E>4><, O:VABN, 20@BVABN B0 >1AO30<8 28:>=0==O >1VB; 7.2.3.8<030B8 28?@02;5==O =54>;V:V2, I> 28=8:;8 2=0A;V4>: 4>?CI5=8E V4@O4=8:>< ?>@CH5=L 01> =5=0;56=>3> 28:>=0==O >1VB. # @07V 28O2;5==O =5O:VA=>3> 28:>=0==O >1VB V4@O4=8:><, 0<>2=8: <>65 28<030B8 7C?8=8B8 28:>=0==O >1VB 4;O 7 OAC20==O ?@8G8= B0 CAC=5==O =54>;V:V2; 7.2.4.>=B@>;N20B8 O:VABL <0B5@V0;V2, :>=AB@C:FV9 V CAB0B:C20==O, I> 28:>@8AB>2CNBLAO V4@O4=8:>< 4;O 28:>=0==O >1VB 70 >3>2>@><; 7.2.5.V4<>28B8AO 2V4 ?@89=OBBO 70:V=G5=8E >1VB C @07V 28O2;5==O =54>;V:V2, O:V 28:;NG0NBL <>6;82VABL WE 28:>@8AB0==O 2V4?>2V4=> 4> <5B8, 707=0G5=>W C ?@>5:B=V9 4>:C<5=B0FVW B0 FL><C >3>2>@V, V =5 <>6CBL 1CB8 CAC=5=V V4@O4=8:><, 0<>2=8:>< 01> B@5BL>N >A>1>N; 7.2.6.5;53C20B8 C 2AB0=>2;5=><C 70:>=>402AB2>< ?>@O4:C ?>2=>2065==O I>4> 74V9A=5==O B5E=VG=>3> =03;O4C V :>=B@>;N B@5BV9 >A>1V, 7>:@5<0 A?5FV0;V7>20=V9 >@30=V70FVW (:>=AC;LB0FV9=V9, ?@>5:B=V9, V=68=V@8=3>2V9 B>I>) 01> A?5FV0;VABC, O:V <0NBL 2V4?>2V4=V 4>72V;L=V 4>:C<5=B8, 7 287=0G5==O< C 4>40B:>2V9 C3>4V 4> FL>3> >3>2>@C WE ?>2=>2065=L. 5;53C20==O 0<>2=8:>< A2>WE ?>2=>2065=L =5 72V;L=OT 9>3> 2V4 2V4?>2V40;L=>ABV ?5@54 V4@O4=8:>< 70 =528:>=0==O 01> =5=0;56=5 28:>=0==O 4>3>2V@=8E 7>1>2'O70=L, 0 B0:>6 =5 ?>7102;OT ?@020 74V9A=N20B8 :>=B@>;L 70 E>4><, O:VABN, 20@BVABN B0 >1AO30<8 28:>=0==O >1VB; 7.2.7.0<>2=8: 70;8H0T 70 A>1>N ?@02> =0 A2V9 @>7AC4 C 1C4L-O:89 <><5=B 725@=CB8AO 4> AB>@>==L>W >@30=V70FVW 4;O ?@>2545==O =570;56=>W 5:A?5@B878 I>4> ?@89=OB8E C 28:>=0==V >1VB @VH5=L, O:>ABV V B5@<V=V2 28:>=0==O >1VB, 0 B0:>6 2V4?>2V4=>ABV 28:>@8AB0=8E ?@8 FL><C <0B5@V0;V2 =>@<0< V ?@028;0<, 4VNG8< 2 #:@0W=V; 7.2.8.8<030B8 2V4H:>4C20==O 70240=8E 0<>2=8:C 718B:V2, 7C<>2;5=8E ?>@CH5==O< V4@O4=8:>< C<>2 FL>3> >3>2>@C, 0 70 =0O2=>ABV VAB>B=8E ?>@CH5=L  2 >4=>AB>@>==L><C ?>@O4:C @>7V@20B8 >3>2V@ B0 28<030B8 2V4H:>4C20==O 718B:V2; 7.2.9.0<>2=8: <0T V=HV ?@020, =5 707=0G5=V C >3>2>@V 0;5 ?5@5410G5=V G8==8< 70:>=>402AB2>< #:@0W=8. 7.3.V4@O4=8: 7>1>2 O70=89: 7.3.1.8:>=0B8 >1>B8 2 >1AO30E B0 C AB@>:8, 2AB0=>2;5=V >3>2>@><; 7.3.2.0157?5G8B8 28:>=0==O >1VB, O:VABL O:8E 2V4?>2V40T C<>20<, 2AB0=>2;5=8< @>74V;>< 2 FL>3> >3>2>@C, B0 C 2V4?>2V4=>ABV 4> 28<>3, I> 728G09=> AB02;OBLAO 4> @>1VB 2V4?>2V4=>3> E0@0:B5@C; 7.3.3.>?CA:0B8 ?@54AB02=8:V2 0<>2=8:0 =0 <VAF5 28:>=0==O >1VB 4;O ?5@52V@:8 B5E=>;>3VW, E>4C V O:>ABV 28:>=0==O >1VB; 7.3.4.8:>=C20B8 2:07V2:8 0<>2=8:0 7 ?@82>4C =0;56=>3> 28:>=0==O >1VB, O:V V4@O4=8: >B@8<CT 2V4 0<>2=8:0 2 ?8AL<>2><C 283;O4V, O:I> B0:V 2:07V2:8 =5 ?@872>4OBL 4> 7<V=8 B5E=VG=8E B0 :>=AB@C:B82=8E @VH5=L. V4@O4=8: 7>1>2'O70=89 =5309=> V=D>@<C20B8 0<>2=8:0, O:I> 4>B@8<0==O =8< 2:07V2>: 0<>2=8:0 703@>6CT O:>ABV >1VB, H;OE>< =0?@02;5==O ;8AB0 70 ?V4?8A>< C?>2=>2065=>W >A>18 V A:@V?;5=>3> ?5G0B:>N V4@O4=8:&(*:r|~ \ < d v X ³ѧteVhh51B*mH"phsH"hh-B*mH"phsH"hh-5hmH"sH"hh-5\mH"sH"hh-\mH"sH"hh-mH"sH"hh-5mH"sH"h hBCJaJmH"sH"h h AfCJaJmH"sH"h haCJaJmH"sH"h h-CJaJmH"sH"h h-5CJaJmH"sH"&(*~ ^$D~ $`a$gd-$$7$8$`a$gd $-DM `a$gd $a$gd-$-DM `a$gd-$-DM a$gd-$ %-DM a$gd Afgd-$a$gd-68XZ\ D Vp$&$F2Ҷ}r`O@O`hh-B*mH"phsH" hh-B*hmH"phsH"#hh-5B*hmH"phsH"hh*B*mH"phsH" hhWKhhWK5B*\phhhWKB*mH"phsH" hh hh B*mH"phsH"hh B*ph hh-#hh-5B*\mH"phsH"hh-5B*\ph#hh-5B*hmH"phsH"hh-5B*hphv!J2"$ $Ifa$gd-b$ & F$If]^a$gd gkd$$IfTlr82#'FF}}F} t '44 lBBap2ytcTv!x!z!|! $$Ifa$gd g $$Ifa$gd g|!~!)kd0$$IfTlr82#'f}}F}  t2 '44 lBBap2yt gT~!!d#f#h#j# $$Ifa$gd g $$Ifa$gd g$ $Ifa$gd-b$ & F$If]^a$gd gj#l#n#/$ & F$If]^a$gd gkdh$$IfTlr82#'&}}}  t2 '44 lap2ytT>Tn#%%% % $$Ifa$gd g $$Ifa$gd g$ $Ifa$gd-b %"%$%/$ & F$If]^a$gd gkd$$IfTlr82#'&}}}  t2 '44 lap2ytT>T$%'''' $$Ifa$gd g $$Ifa$gd g$ $Ifa$gd-b'',', $$Ifa$gdT,'.'0'2'4'8kd8$$IfTl\82#'&}}}  t( '44 lap(ytaT $$Ifa$ $$Ifa$gdWK4'^'X(F+.//$122&5789":RAABBlCE $`a$gd- $a$gd-$a$gd- $`a$gd- $`a$gd>4 $`a$gd- $ a$gd-^'h''((X(F+788^99;;0<PA$B:BCDE,ELENEEEzO|OPP\TTU$Z&ZZZZ:[[[\￳vghh-6\]mH"sH"hht]mH"sH"hh-]mH"sH"hh-\]mH"sH"hh-5mH"sH"hh-mH"sH"hh-hmH"sH"#hh-5B*hmH"phsH"hh>4B*mH"phsH"hh-B*mH"phsH" hh-B*hmH"phsH"'EF^IDNP\TTU$Z&ZZZ[N]^z__`xaac:drfgg $`a$gd- $a$gd- $`a$gd-\\\\gghiZi`mjmvmm,qBqqqrrVssssFuZu^u vFvz {z{|"|<~N~ $0ĊЊ r0ŶŶŶŶņzhh-6mH"sH"hh-\]mH"sH" hh-5\]hmH"sH" hhl5\]hmH"sH"hh-\]hmH"sH"hh-hmH"sH"hh-5hmH"sH"hh gmH"sH"hh-mH"sH"hhfmH"sH"0gPilm prs^u|z 2$Ċ44R`̮ D $a$gd- $`a$gd- $`a$gd- $`a$gd-r 42HtRܝ\~(|̦lʮ$6|rPd |´Vj·6xpNdhh-5hmH"sH"hh-6hmH"sH"hh-mH"sH" hh-6\]hmH"sH"hh-hmH"sH"hh-\]hmH"sH"DD|0·(zvH~^v $*$`a$gd- $`a$gd-$h|~vx  `b  """"B%V%|&&|'~'''P(T(((d++,-//0/2/hh ghmH"sH"hhfhmH"sH"hh-\mH"sH"hh-6hmH"sH"Uhh-5mH"sH"hh-5hmH"sH"hh-mH"sH"hh-hmH"s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c8;0<8:  >@30=V70FVN 157?5G=>3> 28:>=0==O @>1VB C 2V4?>2V4=>ABV 4> C<>2 FL>3> >3>2>@C B0 2AVE G8==8E =>@<, ?@028; B0 28<>3 7 >E>@>=8 ?@0FV, ?>656=>W 157?5:8, ?@><8A;>2>W 157?5:8, 3V3VT=8 ?@0FV B0 ?@8@>4>>E>@>==>3> 70:>=>402AB20, O:V 4VNBL 2 #:@0W=V;  ?>3>465==O V7 CAV<0 >@30=V70FVO<8, I> 5:A?;C0BCNBL :><C=V:0FVW, O:V 7=0E>4OBLAO 2 7>=V 28:>=0==O >1VB;  4>B@8<0==O ?@0FV2=8:0<8 V4@O4=8:0 28<>3 @028; 157?5G=>W 5:A?;C0B0FVW 5;5:B@>CAB0=>2>:,  .3.2-2-2009 E>@>=0 ?@0FV V ?@><8A;>20 157?5:0 C 1C4V2=8FB2V. A=>2=V ?>;>65==O, @028; >E>@>=8 5;5:B@8G=8E <5@56, @028; >E>@>=8 ?@0FV ?V4 G0A 28:>=0==O @>1VB =0 28A>BV, @028; ?>656=>W 157?5:8 2 :><?0=VOE, =0 ?V4?@8T<AB20E B0 2 >@30=V70FVOE 5=5@35B8G=>W 30;C7V #:@0W=8, @028; >E>@>=8 ?@0FV ?V4 G0A 5:A?;C0B0FVW 20=B06>?V4V9<0;L=8E :@0=V2, ?V4V9<0;L=8E ?@8AB@>W2 V 2V4?>2V4=>3> >1;04=0==O, @028; >E>@>=8 ?@0FV ?V4 G0A @>1>B8 7 V=AB@C<5=B>< B0 ?@8AB@>O<8, !"#  .3.2-13:2011 C4V2=8FB2>. ;5:B@>157?5G=VABL. 030;L=V 28<>38, B5E=>;>3VG=8E :0@B, ?@>5:BV2 28:>=0==O @>1VB, <VAF528E V=AB@C:FV9 7 B5E=VG=>W 5:A?;C0B0FVW, >E>@>=8 ?@0FV B0 ?>656=>W 157?5:8; 7.3.16.V4@O4=8: <0T ?@02> 70;CG8B8 4> 28:>=0==O 2AVE 01> G0AB8=8 >1VB ?> >3>2>@C AC1?V4@O4=V >@30=V70FVW, O:V <0NBL 2AV 4>72V;L=V 4>:C<5=B8 =0 28:>=0==O >1VB B0 V=HV 4>:C<5=B8, O:V ?V4B25@46CNBL :20;VDV:0FV9=V E0@0:B5@8AB8:8 AC1?V4@O4=8:V2. 7.4.V4@O4=8: <0T ?@02>: 7.4.1.0 4>AB@>:>25 28:>=0==O >1VB 70 ?8AL<>28< ?>3>465==O< 0<>2=8:0; 7.4.2.C?8=8B8 28:>=0==O >1VB C @07V =528:>=0==O 0<>2=8:>< A2>WE 7>1>2'O70=L 70 >3>2>@><, I> C=5<>6;82;NNBL 28:>=0==O >1VB. # 28?04:C 28=8:=5==O >1AB028=, I> ?5@5H:>460NBL 28:>=0==N >1VB 2 AB@>:8, ?5@5410G5=V >3>2>@><, B0 =5 70;560BL 2V4 V4@O4=8:0, >AB0==V9 <0T ?@02> AB028B8 ?5@54 0<>2=8:>< ?8B0==O ?@> ?5@5=5A5==O AB@>:V2 28:>=0==O >1VB, ?@8 FL><C !B>@>=8 C:;040NBL >40B:>2C C3>4C; 7.4.3.@>?>=C20B8 2=5A5==O =5>1EV4=8E 7<V= C 40=89 >3>2V@; 7.4.4.!2>TG0A=> B0 2 ?>2=><C >1AO7V >B@8<C20B8 >?;0BC >1VB 70 >3>2>@><; 7.4.5.V4@O4=8: <0T V=HV ?@020, =5 707=0G5=V C >3>2>@V, 0;5 ?5@5410G5=V G8==8< 70:>=>402AB2>< #:@0W=8. 8.'/ % " . "  " / 8.1.>?CA: V4@O4=8:0 4> 28:>=0==O >1VB (5B0?V2 >1VB) 74V9A=NTBLAO ?VA;O ?@>2545==O 2EV4=>3> :>=B@>;N "&, O:V 1C4CBL 2AB0=>2;N20B8AL (<>=BC20B8AL) ?@8 28:>=0==V 2V4?>2V4=8E >1VB (5B0?V2 >1VB), C ?5@V>48 G0AC, I> 2V4?>2V40NBL 0;5=40@=8< ?;0=0< 28:>=0==O @>1VB. VA;O C:;040==O >3>2>@C 0<>2=8: ?@>BO3>< 3-E @>1>G8E 4=V2 D>@<CT ?5@5;V: (A?5F8DV:0FVN) "&, O:V ?V4;O30NBL >1>2 O7:>2><C 2EV4=><C :>=B@>;N 0<>2=8:0, B0 =0?@02;OT 9>3> =0 04@5AC V4@O4=8:0. V4@O4=8: ?@>BO3>< 3-E @>1>G8E 4=V2 7 <><5=BC >B@8<0==O ?5@5;V:C (A?5F8DV:0FVW) "&, =0?@02;OT =0 04@5AC 0<>2=8:0 3@0DV: ?>AB02:8 "& =0 A:;04 0<>2=8:0 4;O ?@>2545==O 2EV4=>3> :>=B@>;N. !B@>:8 ?>AB02:8 "& ?>28==V 2V4?>2V40B8 AB@>:0< 28:>=0==O 2AVE 284V2 (5B0?V2, :><?;5:AV2) >1VB, I> 1C;8 287=0G5=V 0;5=40@=8<8 ?;0=0<8 28:>=0==O @>1VB (>40B:0<8 !! 2.1- 2.4 >3>2>@C). 8.2."&, I> 1C;8 2:;NG5=V 0<>2=8:>< 4> ?5@5;V:C (A?5F8DV:0FVW) "&, O:V ?V4;O30NBL >1>2 O7:>2><C 2EV4=><C :>=B@>;N 0<>2=8:0, ?>28==V 1CB8 2 ?>2=><C >1AO7V 70 7 (AV<) :0;5=40@=8E 4=V2 4> ?>G0B:C 28:>=0==O 2V4?>2V4=8E >1VB (5B0?V2 >1VB), 287=0G5=8E 2V4?>2V4=8< 0;5=40@=8< ?;0=>< 28:>=0==O @>1VB, ?5@540=V V4@O4=8:>< =0 B8<G0A>25 715@V30==O =0 287=0G5=89 0<>2=8:>< A:;04. ;O ?5@540GV =0 B8<G0A>25 715@V30==O V4@O4=8: ?>28=5= 725@=CB8AL 4> 0<>2=8:0 V7 707=0G5==O< ?5@5;V:C "&, WE :V;L:>ABV B0 2:070B8 2V4?>2V40;L=C >A>1C, 2 ?@8ACB=>ABV O:>W 1C45 ?@>2>48B8AL 2EV4=89 :>=B@>;L B0 ?5@540G0 "&. V4?>2V40;L=0 >A>10 ?@87=0G0TBLAO =0:07>< ?> ?V4?@8T<AB2C V4@O4=8:0. V4@O4=8: 7>1>2 O7CTBLAO 4>B@8<C20B8AO ?@>?CA:=>3> @568<C I>4> 22>7C, 282>7C, A:;04C20==O B0 715@V30==O "& =0 >1 T:B0E 0<>2=8:0. AV "&, I> ?>AB02;ONBLAO V4@O4=8:><, ?>28==V 1CB8 ?5@540=V 0<>2=8:C C B5@<V=8, 287=0G5=V 3@0DV:>< ?>AB02:8 "&, 2V4?>2V40B8 28<>30< I>4> O:>ABV, <0B8 2AV AC?@>2V4=V 4>:C<5=B8, A5@B8DV:0B8 O:>ABV B>I> (>@83V=0;8 01> 70A2V4G5=V V4@O4=8:>< :>?VW). 8.3.@89<0==O-?5@540G0 "& 74V9A=NTBLAO =0 28<>3C !B>@V=, 70 CG0ABN 2V4?>2V40;L=8E ?@54AB02=8:V2, B0 70A2V4GCTBLAO :B>< ?@89<0==O-?5@540GV "& (70 D>@<>N 0<>2=8:0), O:89 A:;040TBLAO C 42>E ?@8<V@=8:0E.  0:BV >1>2 O7:>2> 2:07CNBLAO 2AV E0@0:B5@8AB8:8 "&. # @07V O:I> "& 70 O:VABN, :><?;5:B=VABN, B0@>N G8 C?0:>2:>N =5 2V4?>2V40NBL C<>20< >3>2>@C, :B ?@89<0==O-?5@540GV =5 ?V4?8ACTBLAO, "& =0 B8<G0A>25 715@V30==O =5 ?@89<0NBLAO, 28:>@8AB0==O WE 2 @>1>BV 701>@>=OTBLAO. # @07V ?>AB02:8 "& =52V4?>2V4=>W O:>ABV 01> :><?;5:B0FVW, V4@O4=8: 7>1>2 O70=89 WE 70<V=8B8 01> 4>C:><?;5:BC20B8 70 2;0A=V :>HB8 157 ?>@CH5==O B5@<V=V2 28:>=0==O >1VB. 8.4.0<V=0 "& V=H8<8 0=0;>30<8 <>6;820 BV;L:8 ?VA;O 2=5A5==O 2V4?>2V4=8E 7<V= C ?>@O4:C, 287=0G5=><C ?C=:B0<8 6.10.-6.12. >3>2>@C. "0:V 7<V=8 ?>28==V 1CB8 >D>@<;5=V =5 <5=H5 =V6 70 5 4=V2 4> <><5=BC ?5@540GV "& =0 A:;04 0<>2=8:0. 8.5.0<>2=8: =5 ABO3CT ?;0BC 70 715@V30==O "& V4@O4=8:0 ?@>BO3>< AB@>:C 28:>=0==O >1VB, 287=0G5=>3> 0;5=40@=8< ?;0=>< 28:>=0==O @>1VB. # 28?04:C ?>@CH5==O AB@>:C 28:>=0==O >1VB, 0<>2=8: <0T ?@02> =0@0EC20B8 V4@O4=8:C ?;0BC 70 715@V30==O 2 @>7<V@V 0,01% 2V4 20@B>ABV "&, 2:070=>W C 2840B:>28E =0:;04=8E, 70 :>65= 45=L ?5@528I5==O AB@>:C, 0 V4@O4=8: 7>1>2 O70=89 A?;0B8B8 707=0G5=C ?;0BC 0<>2=8:C. 8.6.@>F54C@0 ?5@540GV (72>@>B=L>W) 7 B8<G0A>2>3> 715@V30==O 2 @>1>BC V4@O4=8:C ?@>2>48BLAO =0 28<>3C V4@O4=8:0 70 ?8AL<>28< 725@=5==O<, B0 >D>@<;NTBLAO :B>< ?@89<0==O-?5@540GV "& =52V4:;04=>, 0;5 =5 4>2H5 >4=>3> @>1>G>3> 4=O. 8.7.0<>2;5==O, ?>AB02:0, ?@89<0==O, @>720=B065==O, A:;04C20==O, 715@565==O, ?>40G0 =0 1 T:B <0B5@V0;V2, :>=AB@C:FV9, 28@>1V2, >1;04=0==O, 7=OBBO ?;><1, >B@8<0==O 4>ABC?C 4> A:;04>28E G0AB8=, ?V43>B>2:C 4> 2EV4=>3> :>=B@>;N "&, I> ?>AB0G0NBLAO V4@O4=8:><, 74V9A=NNBLAO 9>3> 2;0A=8<8 A8;0<8 01> =0 ?;0B=V9 >A=>2V A8;0<8 0<>2=8:0. 8.8.0<>2=8: <0T ?@02> 74V9A=N20B8 2EV4=89 :>=B@>;L B0:>6 B8E "&, I> ?>AB02;ONBLAO 157?>A5@54=L> =0 1 T:B. 9.,!", !"  9.1.0 =528:>=0==O B0/01> =5=0;56=5 28:>=0==O 27OB8E =0 A515 7>1>2 O70=L 70 >3>2>@>< !B>@>=8 =5ACBL 2V4?>2V40;L=VABL, 287=0G5=C G8==8< 70:>=>402AB2>< B0 C<>20<8 FL>3> >3>2>@C. 9.2.# 28?04:C ?>@CH5==O V4@O4=8:>< AB@>:C ?>G0B:C >1VB, 287=0G5=>3> >3>2>@><, 0<>2=8: <0T ?@02> =0@0EC20B8 V4@O4=8:C HB@0D=C A0=:FVN C @>7<V@V 0,1% 2V4 7030;L=>W FV=8 >3>2>@C 70 :>65= 45=L ?@>AB@>G5==O (HB@0D=0 A0=:FVO =0@0E>2CTBLAO 4> 40B8 D0:B8G=>3> ?>G0B:C >1VB 01> 40B8 @>7V@20==O >3>2>@C 73V4=> C<>2 ?C=:BC 9.3. >3>2>@C), 0 V4@O4=8: 7>1>2 O7CTBLAO =0 28<>3C 0<>2=8:0 A?;0B8B8 707=0G5=C HB@0D=C A0=:FVN ?@>BO3>< 5 (? OB8) :0;5=40@=8E 4=V2 7 4=O =0?@02;5==O V4@O4=8:C 2V4?>2V4=>W 28<>38 0<>2=8:0. 9.3./:I> V4@O4=8: =5 ?@8ABC?82 4> 28:>=0==O >1VB ?>=04 1 :0;5=40@=89 <VAOFL 7 ?@8G8=, O:V =5 70;560;8 2V4 0<>2=8:0, >AB0==V9 <0T ?@02> 2 >4=>AB>@>==L><C ?>@O4:C @>7V@20B8 >3>2V@ B0 28<030B8 2V4 V4@O4=8:0 A?;0B8 HB@0D=>W A0=:FVW, ?5@5410G5=>W ?C=:B>< 9.2. >3>2>@C, 0 C 28?04:C O:I> 0<>2=8:>< 1C;> ?5@5@0E>20=> ?>?5@54=N >?;0BC  28<030B8 B0:>6 WW ?>25@=5==O 7 C@0EC20==O< V=45:AC V=D;OFVW B0 A?;0B>N HB@0D=>W A0=:FVW C @>7<V@V 30% 2V4 7030;L=>W FV=8 >3>2>@C. V4@O4=8: 7>1>2 O7CTBLAO =0 28<>3C 0<>2=8:0 A?;0B8B8 707=0G5=V 28?;0B8 ?@>BO3>< 5 (? OB8) :0;5=40@=8E 4=V2 7 4=O =0?@02;5==O V4@O4=8:C 2V4?>2V4=>W 28<>38 0<>2=8:0. 9.4.# 28?04:C ?@8?8=5==O >1VB V4@O4=8:>< 7 ?@8G8=, O:V =5 70;560;8 2V4 0<>2=8:0, 01> 28:>=0==O >1VB =0ABV;L:8 ?>2V;L=>, I> 740G0 WE 2 AB@>: AB0T O2=> =5<>6;82>N, 0<>2=8: <0T ?@02> 2 >4=>AB>@>==L><C ?>@O4:C @>7V@20B8 >3>2V@ B0 28<030B8 2V4 V4@O4=8:0 A?;0B8 HB@0D=>W A0=:FVW, ?5@5410G5=>W ?C=:B>< 9.5. FL>3> >3>2>@C, 0 C 28?04:C O:I> 0<>2=8:>< 1C;> ?5@5@0E>20=> ?>?5@54=N >?;0BC  28<030B8 B0:>6 WW ?>25@=5==O 7 C@0EC20==O< V=45:AC V=D;OFVW B0 A?;0B>N HB@0D=>W A0=:FVW C @>7<V@V 30% 2V4 7030;L=>W FV=8 >3>2>@C. V4@O4=8: 7>1>2 O7CTBLAO =0 28<>3C 0<>2=8:0 A?;0B8B8 707=0G5=V 28?;0B8 ?@>BO3>< 5 (? OB8) :0;5=40@=8E 4=V2 7 4=O =0?@02;5==O V4@O4=8:C 2V4?>2V4=>W 28<>38 0<>2=8:0. 9.5.0 ?>@CH5==O V4@O4=8:>< AB@>:C 70:V=G5==O >1VB, 287=0G5=>3> >3>2>@><, 0<>2=8: <0T ?@02> =0@0EC20B8 V4@O4=8:C HB@0D=C A0=:FVN C @>7<V@V 0,5% 2V4 20@B>ABV =5A2>TG0A=> 28:>=0=8E >1VB 70 :>65= 45=L ?@>AB@>G5==O, 0 70 ?@>AB@>G5==O ?>=04 30 (B@84FOBL) :0;5=40@=8E 4=V2 0<>2=8: <0T ?@02> 4>40B:>2> =0@0EC20B8 V4@O4=8:C HB@0D C @>7<V@V 20% (4204FOBL 2V4A>B:V2) 2V4 20@B>ABV =5A2>TG0A=> 28:>=0=8E >1VB. V4@O4=8: 7>1>2 O7CTBLAO =0 28<>3C 0<>2=8:0 A?;0B8B8 707=0G5=V 28?;0B8 ?@>BO3>< 5 (? OB8) :0;5=40@=8E 4=V2 7 4=O =0?@02;5==O V4@O4=8:C 2V4?>2V4=>W 28<>38 0<>2=8:0. 9.6.# 28?04:C 28O2;5==O =5O:VA=>3> 28:>=0==O >1VB ?@8 WE ?@89<0==V 0<>2=8: <0T ?@02> =0@0EC20B8 V4@O4=8:C HB@0D C @>7<V@V 40% 2V4 20@B>ABV =5O:VA=> 28:>=0=8E >1VB, 0 V4@O4=8: 7>1>2 O7CTBLAO =0 28<>3C 0<>2=8:0 A?;0B8B8 707=0G5=89 HB@0D ?@>BO3>< 5 (? OB8) :0;5=40@=8E 4=V2 7 4=O =0?@02;5==O V4@O4=8:C 2V4?>2V4=>W 28<>38 0<>2=8:0 B0 CAC=CB8 28O2;5=V =54>;V:8 ?@>BO3>< _______________ 4=V2 7 4=O 28O2;5==O 0<>2=8:>< 2V4?>2V4=8E =54>;V:V2. 9.7.0 ?>@CH5==O AB@>:V2 >?;0B8 28:>=0=8E >1VB V4@O4=8: <0T ?@02> =0@0EC20B8 0<>2=8:C ?5=N 70 :>65= 45=L ?@>AB@>G5==O C @>7<V@V ?>;>28=8 >1;V:>2>W AB02:8 #, O:0 4VO;0 C F59 ?5@V>4, 2V4 ?@>AB@>G5=>W AC<8, 0 0<>2=8: 7>1>2 O7CTBLAO =0 28<>3C V4@O4=8:0 A?;0B8B8 707=0G5=C ?5=N. 9.8.# 28?04:C ?>@CH5==O V4@O4=8:>< AB@>:C =040==O :BV2 -22, :BV2 20@B>ABV CAB0B:C20==O, I> ?@841020TBLAO 28:>=02F5< @>1VB, B0 >2V4>: -3, 287=0G5=>3> C ?C=:BV 6.15. >3>2>@C, 0<>2=8: <0T ?@02> =0@0EC20B8 V4@O4=8:C HB@0D=C A0=:FVN C @>7<V@V 5% 2V4 20@B>ABV >1VB (72VB=>3> 5B0?C >1VB), 70 O:8< 4>?CI5=> ?@>AB@>G5==O C =040==V 4>:C<5=BV2, 70 :>65= 45=L ?@>AB@>G5==O, 0 V4@O4=8: 7>1>2 O7CTBLAO =0 28<>3C 0<>2=8:0 A?;0B8B8 707=0G5=C HB@0D=C A0=:FVN ?@>BO3>< 5 (? OB8) :0;5=40@=8E 4=V2 7 4=O =0?@02;5==O V4@O4=8:C 2V4?>2V4=>W 28<>38 0<>2=8:0. 9.9.# 28?04:C ?>@CH5==O V4@O4=8:>< 3@0=8G=>3> B5@<V=C @5TAB@0FVW ?>40B:>28E =0:;04=8E 2 48=><C @5TAB@V ?>40B:>28E =0:;04=8E, O:89 4>72>;OT 2:;NG5==O 4> ?>40B:>2>3> :@548BC 0<>2=8:0 AC<8 , B0/01> ?>@CH5==O B5@<V=C =040==O 0<>2=8:C ?>40B:>2>W =0:;04=>W 2 5;5:B@>==><C 283;O4V 73V4=> ?C=:BC 4.3. >3>2>@C, 0<>2=8: <0T ?@02> =0@0EC20B8 V4@O4=8:C HB@0D C @>7<V@V AC<8  70 2V4?>2V4=>N ?>40B:>2>N =0:;04=>N, 0 V4@O4=8: 7>1>2 O7CTBLAO =0 28<>3C 0<>2=8:0 A?;0B8B8 707=0G5=89 HB@0D ?@>BO3>< 5 (? OB8) :0;5=40@=8E 4=V2 7 4=O =0?@02;5==O V4@O4=8:C 2V4?>2V4=>W 28<>38 0<>2=8:0. # 28?04:C, O:I> DVA:0;L=8<8/?>40B:>28<8 >@30=0<8 (H;OE>< A:;040==O ?>40B:>2>3> ?>2V4><;5==O-@VH5==O, 0:B0 ?5@52V@:8, 4>2V4:8, 2=5A5==O :>@83C20=L 4> >1;V:>2>W :0@B:8 0<>2=8:0 O: ?;0B=8:0 ?>40B:C, V=H8< A?>A>1><) B0/01> @VH5==O< (?>AB0=>2>N) AC4C 1C45 7<5=H5=> ?>40B:>289 :@548B 0<>2=8:0 7  ?> ?>40B:>28< =0:;04=8< V4@O4=8:0, 7<5=H5=V 28B@0B8 0<>2=8:0 =0 20@BVABL @>1VB, >45@60=8E 2V4 V4@O4=8:0, 4>=0@0E>20=V 0<>2=8:C ?>40B:8, 71>@8, >1>2 O7:>2V ?;0B56V, =0@0E>20=V HB@0D=V A0=:FVW 70 ?>@CH5==O ?>40B:>2>3> 70:>=>402AB20 G8 AC4>< 1C45 ?@89=OB> @VH5==O ?@> ABO3=5==O =0 :>@8ABL 45@6028 4>E>4C, >B@8<0=>3> 2 @57C;LB0BV >?5@0FVW, I> 287=0=0 =54V9A=>N/=V:G5<=>N, B0 F5 1C45 ?>2 O70=> 7: =5=0;56=8< 2545==O< V4@O4=8:>< 1CE30;B5@AL:>3> B0/01> ?>40B:>2>3> >1;V:C, =5A2>TG0A=8<, =5=0;56=8< G8=><, =5 2 ?>2=><C >1AO7V ?>40==O< 2 ?>40B:>2V >@30=8 >1>2 O7:>2>W ?>40B:>2>W 72VB=>ABV, =57=0E>465==O< V4@O4=8:0 01> 9>3> :>=B@035=BV2 70 <VAF5< 45@602=>W @5TAB@0FVW; 3>A?>40@AL:8<8 2V4=>A8=0<8 V4@O4=8:0 B0/01> 9>3> :>=B@035=BV2 7 ?V4?@8T<AB20<8, O:V <0NBL >7=0:8 DV:B82=>ABV B>I>  V4@O4=8: 7>1>2 O70=89 ?@>BO3>< 5 (? OB8) :0;5=40@=8E 4=V2 7 40B8 =0?@02;5==O 9><C 0<>2=8:>< 2V4?>2V4=>W ?@5B5=7VW >?;0B8B8 HB@0D=C A0=:FVN 2 @>7<V@V, I> 4>@V2=NT AC<V, =0 O:C 0<>2=8:C 7<5=H5=> ?>40B:>289 :@548B 7 , 7<5=H5=V 28B@0B8, 4>=0@0E>20=V ?>40B:8, 71>@8, ABO3=5=> =0 :>@8ABL 45@6028 V=HV ?;0B56V. 9.10.!B>@>=8 ?>3>48;8AL, I> C 28?04:C =5=0;56=>3> 28:>=0==O 4>3>2V@=8E 7>1>2 O70=L V4@O4=8:><, 0<>2=8: <0T ?@02> 2 >4=>AB>@>==L><C ?>@O4:C 28@0EC20B8 (CB@8<0B8) AC<C HB@0D=8E A0=:FV9, I> ?V4;O30NBL A?;0BV V4@O4=8:>< 73V4=> C<>2 @>74V;C 9 >3>2>@C, V7 AC<, =0;56=8E 4> >?;0B8 V4@O4=8:C 70 28:>=0=V =8< >1>B8. !C<0 B0:>3> CB@8<0==O 287=0G0TBLAO =0 ?V4AB02V ?@54 O2;5=>W V4@O4=8:C ?8AL<>2>W ?@5B5=7VW B0 0O28 ?@> 70@0EC20==O (70;V:) 7CAB@VG=8E 3@>H>28E 28<>3, A:;045=>W B0 ?V4?8A0=>W 0<>2=8:><. 9.11.# @07V 28=8:=5==O <V6 !B>@>=0<8 AC4>2>3> A?>@C 7 ?@82>4C 28:>=0==O, @>7V@20==O 01> 7<V=8 >3>2>@C, V4@O4=8: 7>1>2 O70=89 A?;0B8B8 =0 :>@8ABL 0<>2=8:0 HB@0D C @>7<V@V 1000,00 3@=. 70 :>65= 28?04>: =5=040==O 01> ?@>AB@>G5==O =040==O 4>:C<5=BV2 70 70?8B>< AC4C, O:89 ?>@CH82 ?@>20465==O C A?@02V, C AB@>:, 707=0G5=89 C 2V4?>2V4=V9 CE20;V. 9.12.0 =570157?5G5==O 715@565==O V=D>@<0FVW, I> AB0;0 2V4><0 V4@O4=8:C C 72 O7:C 7 C:;045==O</28:>=0==O< 4>3>2>@C B0/01> AB>ACTBLAO ?@54<5BC >3>2>@C B0/01> V=D>@<0FVW ?@> 0<>2=8:0, 2 @57C;LB0BV G>3> B0:0 V=D>@<0FVO AB0;0 2V4><0 B@5BV< >A>10<, 70 28=OB:>< >AV1/28?04:V2, 287=0G5=8E G8==8< 70:>=>402AB2>< #:@0W=8, V4@O4=8: A?;0GCT 0<>2=8:C HB@0D C @>7<V@V 1000,003@=. 70 :>6=89 28?04>: B0:>3> =570157?5G5==O 715@565==O V=D>@<0FVW ?>=04 2V4H:>4C20==O C ?>2=><C @>7<V@V 718B:V2 ?@>BO3>< 5 (? OB8) :0;5=40@=8E 4=V2 7 4=O =0?@02;5==O V4@O4=8:C 2V4?>2V4=>W 28<>38 0<>2=8:0. 9.13.!B>@>=0, O:0 ?>@CH8;0 4>3>2V@=5 7>1>2 O70==O, 2V4H:>4>2CT 2 ?>2=><C >1AO7V 718B:8, 70?>4VO=V ?@8 28:>=0==V 4>3>2V@=>3> 7>1>2 O70==O V=HV9 !B>@>=V. 18B:8, 70240=V ?V4 G0A 28:>=0==O 7>1>2 O70=L 70 >3>2>@><, ?V4;O30NBL 2V4H:>4C20==N C ?>2=V9 AC<V ?>=04 2AB0=>2;5=V >3>2>@>< HB@0D=V A0=:FVW. 9.14.!?;0B0 !B>@>=>N 287=0G5=8E F8< >3>2>@>< HB@0D=8E A0=:FV9 (=5CAB>9:0, HB@0D, ?5=O) =5 72V;L=OT WW 2V4 >1>2'O7:C 28:>=0B8 C<>28 >3>2>@C. 9.15.!B>@>=8 4><>28;8AO, I> 4;O 28<>3 ?@> ABO3=5==O 7 V4@O4=8:0 HB@0D=8E A0=:FV9 (=5CAB>9:0, HB@0D, ?5=O) 70 >3>2>@>< 70AB>A>2CTBLAO AB@>: ?>7>2=>W 402=>ABV B@8 @>:8 (O:I> V=H5 =5 2AB0=>2;5=> 70:>=>402AB2><). 9.16.!B>@>=8 4><>28;8AO, I> 70 ?@>AB@>G5==O 28:>=0==O V4@O4=8:>< 7>1>2 O70=L 70 >3>2>@>< =0@0EC20==O HB@0D=8E A0=:FV9 (=5CAB>9:0, HB@0D, ?5=O) ?@8?8=OTBLAO G5@57 @V: 2V4 4=O, :>;8 7>1>2 O70==O <0;> 1CB8 28:>=0=> (O:I> V=H5 =5 2AB0=>2;5=> 70:>=>402AB2><). 9.17. # 28?04:C ?>@CH5==O V4@O4=8:>< AB@>:C 28:>=0==O >1VB, 287=0G5=>3> >3>2>@><, V4@O4=8: 7>1>2 O7CTBLAO 2V4H:>4C20B8 0<>2=8:C 718B:8, ?>=5A5=V 0<>2=8:>< 73V4=> ?.?. 4.2.4., 4.2.5. >45:AC A8AB5< @>7?>4V;C, 70B25@465=>3> >AB0=>2>N   ! 310 2V4 14.03.2018 @. /:I> 70B@8<:0 28:>=0==O >1VB AB0;0AO 7 28=8 0<>2=8:0 (7>:@5<0 G5@57 =5A2>TG0A=5 28:>=0==O ?.6.1. >3>2>@C, =5?@87=0G5==O 0<>2=8:>< 2V4?>2V40;L=>W >A>18 7 ?@>2545==O 2EV4=>3> :>=B@>;N, 28O2;5==O =52V4?>2V4=>ABV ?@>5:B=>W 4>:C<5=B0FVW @50;L=8< >1AO30< >1VB ?V4 G0A ?5@540GV D@>=BC @>1VB G8 V=.) C<>28 40=>3> ?C=:BC I>4> 2V4H:>4C20==O 718B:V2 4> V4@O4=8:0 =5 70AB>A>2CNBLAO, =0B><VABL 0<>2=8: :><?5=ACT V4@O4=8:C ?>=5A5=V =8< 4>40B:>2V 28B@0B8 70 ?@>ABV9 1@83048 (28B@0B8 =0 >?;0BC ?@0FV, 2V4@O465==O, B@0=A?>@B=V 28B@0B8). 10. " 10.1.V4@O4=8: 30@0=BCT O:VABL 70:V=G5=8E >1VB, 0 B0:>6 <>6;82VABL 5:A?;C0B0FVW 1 T:B0 ?@>BO3>< 30@0=BV9=>3> AB@>:C. 10.2.0@0=BV9=89 AB@>: =0 28:>=0=V 70 >3>2>@>< >1>B8 287=0G0TBLAO ?>;>65==O<8 G8==>3> 70:>=>402AB20 #:@0W=8, 7>:@5<0 AB0BBV 884 &82V;L=>3> :>45:AC #:@0W=8, B0 A:;040T 10 @>:V2 7 <><5=BC ?@89<0==O 28:>=0=8E >1VB 0<>2=8:><. 0@0=BV9=89 AB@>: O:>ABV =0 7<>=B>20=5 >1;04=0==O A:;040T 2 @>:8, 0;5 =5 1V;LH5 30@0=BV9=>3> AB@>:C, O:89 =040TBLAO 702>4><-28@>1=8:><. 10.3.# @07V 28O2;5==O 0<>2=8:>< ?@>BO3>< 30@0=BV9=>3> AB@>:C =54>;V:V2 (45D5:BV2) C 28:>=0=8E >1>B0E, 7<>=B>20=><C >1;04=0==V >AB0==V9 2 AB@>: =5 ?V7=VH5 5-B8 4=V2 7 <><5=BC WE 28O2;5==O, ?>2V4><;OT V4@O4=8:0 ?@> =5>1EV4=VABL =0?@02;5==O ?@54AB02=8:0 4;O A:;040==O 45D5:B=>3> 0:B0.  ?>2V4><;5==V 2:07CTBLAO <VAF5 ?@81CBBO ?@54AB02=8:0 V4@O4=8:0 B0 B5@<V=, 2 O:89 9><C =5>1EV4=> 7 O28B8AO. /2:0 ?@54AB02=8:0 V4@O4=8:0 >1>2 O7:>20. 10.4.5@5;V: =54>;V:V2 (45D5:BV2), I> 28O2;5=V ?@>BO3>< 30@0=BV9=>3> AB@>:C B0 B5@<V=8 WE CAC=5==O ?@54AB02=8:8 !B>@V= DV:ACNBL 2 45D5:B=><C 0:BV. 10.5.# @07V 2V4<>28 V4@O4=8:0 27OB8 CG0ABL C A:;040==V 45D5:B=>3> 0:B0 01> =57 O2;5==O ?@54AB02=8:0 C 40BC A:;040==O 45D5:B=>3> 0:B0, 0<>2=8: <0T ?@02> A:;0AB8 45D5:B=89 0:B V =04VA;0B8 9>3> V4@O4=8:C. # 28?04:C =0O2=>ABV C V4@O4=8:0 <>B82>20=8E 70?5@5G5=L, G5@57 O:V 2V= 2V4<>2;OTBLAO 2V4 ?V4?8A0==O 45D5:B=>3> 0:B0, !B>@>=8 70;CG0NBL AB>@>==N :><?5B5=B=C >@30=V70FVN (=570;56=>3> 5:A?5@B0) 4;O ?V4B25@465==O 45D5:BV2 B0 28@VH5==O A?V@=8E ?8B0=L. 10.6.V4@O4=8: 7>1>2'O70=89 70 A2V9 @0EC=>: CAC=CB8 =54>;V:8 (45D5:B8), 70 O:V 2V= 2V4?>2V40T, 2 AB@>:8 B0 2 ?>@O4:C, 287=0G5=V 2 45D5:B=><C 0:BV. # @07V 2V4<>28 V4@O4=8:0 CAC=CB8 28O2;5=V =54>;V:8 (45D5:B8), 01> O:I> C 5-45==89 AB@>: ?VA;O 2@CG5==O V4@O4=8:C ?8AL<>2>W 28<>38 B0/01> 45D5:B=>3> 0:B0 0<>2=8: =5 >45@6CT 2V4?>2V4V V4@O4=8:0 ?@> 73>4C 01> 2V4<>2C CAC=CB8 =54>;V:8, 0<>2=8: <>65 CAC=CB8 WE A2>W<8 A8;0<8, 01> V7 70;CG5==O< AB>@>==VE >@30=V70FV9. # B0:><C 28?04:C V4@O4=8: 7>1>2 O70=89 ?>2=VABN :><?5=AC20B8 0<>2=8:C ?>2 O70=V 7 F8< 28B@0B8 B0 70240=V 718B:8. 11.!"    ! 11.1.>4=0 V7 !B>@V= =5 =5A5 2V4?>2V40;L=VABL 70 ?>2=5 01> G0AB:>25 =528:>=0==O 1C4L-O:>3> 7 2:070=8E 7>1>2 O70=L ?@8 C<>2V D>@A-<06>@=8E >1AB028=, O:I> 2>=8 28=8:=CBL ?VA;O =01@0==O G8==>ABV >3>2>@><. #<>28, ?5@5410G5=V >3>2>@><, 1C4CBL ?@>4>265=V =0 ?5@V>4, @V2=89 ?> B@820;>ABV F8< >1AB028=0<. !B>@>=8 ?@>BO3>< B@L>E :0;5=40@=8E 4=V2 ?>28==V A?>2VAB8B8 >4=0 >4=C ?@> ?>G0B>: 2:070=8E >1AB028=, I> <0T 1CB8 ?V4B25@465=> 2V4?>2V4=8< A5@B8DV:0B>< ">@3>2>-?@><8A;>2>W ?0;0B8 #:@0W=8. 11.2.# 28?04:C =5A2>TG0A=>3> ?>2V4><;5==O 01> =5?>2V4><;5==O 4@C3>W !B>@>=8 ?@> D>@A-<06>@=V >1AB028=8, !B>@>=0, 4;O O:>W 2>=8 =0AB0;8, ?>7102;OTBLAO ?@020 ?>A8;0B8AL =0 =8E, O: =0 ?>206=C ?@8G8=C, 70 28=OB:>< 28?04:V2, :>;8 A0<5 FO >1AB028=0 =5 4020;0 <>6;82>ABV =04VA;0B8 ?>2V4><;5==O. VA;O ?@8?8=5==O 4VW D>@A-<06>@=8E >1AB028=, !B>@>=0, O:0 707=0;0 FVTW 4VW, ?>28==0 ?>2V4><8B8 V=HC !B>@>=C ?@>BO3>< B@L>E :0;5=40@=8E 4=V2 ?@> ?@8?8=5==O 4VW D>@A-<06>@=8E >1AB028= V ?>=>2;5==O AB@>:C 28:>=0==O 7>1>2 O70=L 70 F8< >3>2>@><.  V=H><C @07V FO !B>@>=0 22060TBLAO B0:>N, I> 4>?CAB8;0 ?@>AB@>G5==O 28:>=0==O 70 F8< >3>2>@>< V =5A5 2V4?>2V40;L=VABL 73V4=> 7 F8< >3>2>@>< V G8==8< 70:>=>402AB2>< #:@0W=8. 12. (/ !  12.1.!B>@>=8 4><>28;8AO, I> 2AV <>6;82V AC?5@5G:8 V @>71V6=>ABV, O:V ?>2 O70=V 7 28:>=0==O< FL>3> >3>2>@C, 1C4CBL @>72 O7C20B8AO H;OE>< ?5@53>2>@V2 B0 ;8ABC20==O. 12.2.!?>@8 V @>71V6=>ABV, I> =5 240;>AO 2@53C;N20B8, 28@VHCNBLAO 2 AC4>2><C ?>@O4:C 73V4=> G8==>3> 70:>=>402AB20 #:@0W=8. 13." #& !" / 13.1.!B>@>=8 FL>3> >3>2>@C 7>1>2 O7CNBLAO 268B8 2AVE =5>1EV4=8E B0 70;56=8E 2V4 =8E 70E>4V2, I>1 70?>1V3B8 :>@C?FVW B0 E010@=8FB2C. @8 28:>=0==V A2>WE 7>1>2'O70=L 70 F8< >3>2>@>< !B>@>=8 (B0 WE ?@0FV2=8:8) =5 28?;0GCNBL, =5 >B@8<CNBL V =5 4>72>;ONBL 28?;0BC 3@>H>28E :>HBV2 01> ?5@540GC ?>40@C=:V2 G8 V=H8E FV==>AB59 1C4L-O:8< >A>10< 4;O 2?;82C =0 4VW G8 @VH5==O F8E >AV1, 7 <5B>N >B@8<0B8 =5?@02><V@=V ?5@52038 G8 4>AO3B8 V=H8E =5?@02><V@=8E FV;59 B>I>. 13.2.# @07V 28=8:=5==O C !B>@>=8 ?V4>7@, I> 2V41C;>AO 01> <>65 2V41CB8AO ?>@CH5==O FL>3> 0=B8:>@C?FV9=>3> 70AB5@565==O, 2V4?>2V4=0 !B>@>=0 7>1>2 O7CTBLAO ?>2V4><8B8 ?@> F5 V=HC !B>@>=C C ?8AL<>2V9 D>@<V. VA;O ?8AL<>2>3> ?>2V4><;5==O, 2V4?>2V4=0 !B>@>=0 <0T ?@02> ?@87C?8=8B8 28:>=0==O 7>1>2'O70=L 70 F8< >3>2>@>< 4> <><5=BC >B@8<0==O ?V4B25@465==O, I> ?>@CH5==O =5 2V41C;>AO 01> =5 2V41C45BLAO. 13.3.!B>@>=8 FL>3> >3>2>@C =040NBL 270T<=5 A?@8O==O >4=0 >4=V9 2 FV;OE 70?>1V30==O :>@C?FVW B0 30@0=BCNBL 2V4ACB=VABL =530B82=8E =0A;V4:V2 4;O :>=:@5B=8E ?@0FV2=8:V2 !B>@>=8 >3>2>@C, O:V ?>2V4><8;8 ?@> D0:B ?>@CH5=L. 14.!"    # 14.1.&59 >3>2V@ =018@0T G8==>ABV 7 <><5=BC ?V4?8A0==O 9>3> C?>2=>2065=8<8 ?@54AB02=8:0<8 !B>@V=, V 4VT 4> ?>2=>3> 28:>=0==O !B>@>=0<8 A2>WE 7>1>2 O70=L. 15. / #/  # " !/  15.1.V4@O4=8: ?V4B25@46CT, I> <0T 2AV G8==V 4>72V;L=V B0 ?>3>46C20;L=V 4>:C<5=B8 =0 74V9A=5==O 40=>3> 284C 3>A?>40@AL:>W 4VO;L=>ABV, =0 28:>=0==O A?5FV0;L=8E 284V2 @>1VB B0 =5>1EV4=V :20;VDV:0FV9=V E0@0:B5@8AB8:8 4;O 28:>=0==O >3>2>@C. 15.2.>3>2V@ C:;045=89 2-E ?@8<V@=8:0E (>48=  4;O 0<>2=8:0 V >48=  4;O V4@O4=8:0), O:V <0NBL >4=0:>2C N@848G=C A8;C. 15.3./:I> @VH5==O< :><?5B5=B=>3> >@30=C, O:89-=51C4L @>74V; 01> ?C=:B >3>2>@C 1C45 287=0=89 =54V9A=8<, B> B0:5 @VH5==O =5 1C45 ?>H8@N20B8AL =0 V=HV @>74V;8 >3>2>@C. 15.4.>2V4><;5==O, O:V =04A8;0NBLAO 2V4?>2V4=> 4> 28:>=0==O C<>2 >3>2>@C, <0NBL 1CB8 28:>=0=V C ?8AL<>2V9 D>@<V V 22060B8<CBLAO ?5@540=8<8 =0;56=8< G8=><, O:I> 2>=8 2V4?@02;5=V @5:><5=4>20=8< ;8AB>< 01> 4>AB02;5=V V=H8< A?>A>1><, ?>3>465=8< !B>@>=0<8. 15.5.V4?8A02H8 F59 >3>2V@, !B>@>=8 ?V4B25@46CNBL, I> 2>=8 <0NBL AB0BCA N@848G=8E >AV1, =01CB89 C 2AB0=>2;5=><C 70:>=>402AB2>< ?>@O4:C, WE 2:;NG5=> 4> T48=>3> 45@602=>3> @5TAB@C #:@0W=8, 2>=8 AB0;8 =0 >1;V: O: ?;0B=8:8 ?>40B:C =0 4>40=C 20@BVABL, =5 ?5@51C20NBL 2 ?@>F5AV ;V:2V40FVW B0/01> @5>@30=V70FVW, I>4> =8E =5 @>7?>G0B> ?@>F54C@C 10=:@CBAB20. # 28?04:C 7<V=8 1C4L-O:>W 7 C<>2, I> 707=0G5=V 2 FL><C ?C=:BV, !B>@>=0 2V4=>A=> O:>W FV 7<V=8 28=8:;8, ?>28==0 =5309=> ?>2V4><8B8 ?@> F5 V=HC !B>@>=C. 15.6. <5B>N 70157?5G5==O 28:>=0==O C<>2 >3>2>@C ?@54AB02=8:8 !B>@V=, I> ?V4?8A0;8 >3>2V@, ?V4?8A0==O< >3>2>@C =040NBL 73>4C =0 >1@>1:C 2V4?>2V4=> 4> 0:>=C #:@0W=8 @> 70E8AB ?5@A>=0;L=8E 40=8E A2>WE ?5@A>=0;L=8E 40=8E, O:V 2:070=V C >3>2>@V, 28:;NG=> 7 <5B>N 74V9A=5==O !B>@>=0<8 A2>WE ?@02 B0 >1>2 O7:V2 2 @0<:0E 40=>3> >3>2>@C. 15.7.>4=0 7V !B>@V= =5 <0T ?@020 ?5@54020B8 A2>W ?@020 V 7>1>2'O70==O 70 40=8< >3>2>@>< B@5BV< >A>10<. 15.8.> >3>2>@C <>6CBL 2=>A8B8AL 7<V=8 01> 4>?>2=5==O 70 270T<=>N 73>4>N !B>@V= H;OE>< ?V4?8A0==O 4>40B:>2>W C3>48, 7 C@0EC20==O< >1<565=L, ?5@5410G5=8E AB. 41 0:>=C #:@0W=8 @> ?C1;VG=V 70:C?V2;V. 52V4 T<=>N G0AB8=>N FL>3> >3>2>@C T :  >HB>@8A=0 4>:C<5=B0FVO (>3>2V@=0 FV=0 B0 :>HB>@8A8) (>40B:8 !!1.1-1.4);  0;5=40@=89 ?;0= 28:>=0==O @>1VB (>40B:8 !! 2.1-2.4);  5@5;V: B0 A:;04 ?@>5:B=>W 4>:C<5=B0FVW (>40B>: !3). !&%/ " !, " !"  V4@O4=8::0<>2=8:: v  ^d\ ""X#n&&~'P((L/47 $a$gd- $*$`a$gd- $`a$gd- $`a$gd-2/4/L/P///H6r677<<h>n>AAhClCFFFFGMpMvQQQR@SBSSSSSTVVV8]B^`^^^^aa6aLaabrbbcd`ehh$iܶܶܶܶܶܶܶܶܶܶ瞓hh-CJaJhh-CJ\aJhhAhCFFG|HLvQVV[^aVeitxV{,J$^`a$gd- $`a$gd- $a$gd- $`a$gd-$iioHotbuxuZvpvvvwwx2N<fxJtbb³Ƴ&T4J.0ĹĹĹĹĹĹĹĹ}hh gmH"sH"hhfmH"sH"hh-5hmH"sH"hh-hmH"sH"hh-6mH"sH"hh-mH"sH"hh-5mH"sH"hh>4CJ\aJhh-6CJaJhh-CJaJhh-CJ\aJ12N>~0ġJt$ Ha$gd- $`a$gd-$ `a$gd-$ x`a$gd- $a$gd-$^`a$gd>4$^`a$gd-tbƳ&LH6}$ H`a$gd-$-DM `a$gd- $`a$gd- $a$gd- $`a$gd-$ a$gd-$ ^`a$gd-$ ^`a$gd-6HJ6~$S$If`Sa$gdT*$$If!vh555}5}5}#v#v#v}:V l  t2 ',,555}9/ ap2ytT>Tv$$If!vh555}5}5}#v#v#v}:V l  t2 ',,555}9/ / / / / / Bap2ytT>T$$If!vh55}5}5}#v#v}:V l  t( ',55}9/ ap(ytaT$$Ifm!vh55#v#v:V lA t&6,55ampyt6666666666666666666666666666666666666666666666666hH66666>6666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ OJPJQJ_HmH"nH"sH"tH"N`N 51KG=K9$CJOJPJQJ_HaJmHsHtHBA`B A=>2=>9 H@8DB 0170F0Xi@X 01KG=0O B01;8F04 l4a .k . 0 5B A?8A:0 ^` -01KG=K9 (251),1KG=K9 (251) =0:1,1KG=K9 (251) =0: =0:1,1KG=K9 (Web) =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0:,1KG=K9 (251) =0: =0:,1KG=K9 (251) =0:2 =0: =0:,1KG=K9 (251) =0: =0:1 =0: =0:,1KG=K9 (251) =0:1 =0: =0: =0: =0:mHsHTB`T -0A=>2=>9 B5:AB, =0:x mHsHtHl/l -0A=>2=>9 B5:AB =0:, =0: =0:CJOJPJQJ^JaJbC`"b -0A=>2=>9 B5:AB A >BABC?>< x^ mHsHtHl/1l -0A=>2=>9 B5:AB A >BABC?>< =0:CJOJPJQJ^JaJ B - <170F A?8A:0,!?8A>: C@>2=O 2,=0720=85 B01;/@8A,703>;>2>: 1.1d^m$ CJOJPJQJaJmHsHtHD2@RD -0!?8A>: 2 ^6`CJaJmH"sH""Oa" -rvts0*/q* -01KG=K9 (251) =0:,1KG=K9 (251) =0:1 =0:,1KG=K9 (251) =0: =0:1 =0:,1KG=K9 (Web) =0: =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0:1,1KG=K9 (251) =0:2 =0: =0: =0:,1KG=K9 (251) =0: =0:1 =0: =0: =0:CJOJPJQJ^JaJtH/ - P170F A?8A:0 =0:,!?8A>: C@>2=O 2 =0:,=0720=85 B01;/@8A =0:,703>;>2>: 1.1 =0:OJPJQJ^JZ Z d  57 8=B5@20;0$CJOJPJQJ_HaJmHsHtHPK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ƶtheme/theme/theme1.xmlYnE#;8U i-qN3'JH DA\8 R>CW]{'ސ{g?x݈]"$q+_,y>8{7 K }xLވHe 2{Rܜaˋ??<ߟdžSr$L].<İT̟72S"ѵ_JwL&BJ05kZVyVy|xC OO|x>+<>@(:??/>5{yxFDdm 3^q5'=q6nib-$RB}}YGq=xK@;)^qbha79g . pUʹ;bbmc[$c'a}5KKfH5HL!ݦ&|mK{N6M6hq v|y 58+zH  *~ HHy\K*t@G>{sA}"))y sGfۡqǾ'w E1 [8>ܤ4Aбt׎~ls14_>,Ȭ7TT GqME=w-i>mo[oiBszbP:j5if F 9Pɉ* k\ A ;!N`.{I SցD p3˅5veU}AbvyA/g 氚 Z N+lR~aeԩj9&&CLgMʼn7a A0ƀHEA3~{q q1vƨl効9)>൜fN1N FIrdq8Y^:_73.|3 f%Jش?MOY s 3;} Rc0`d[鯠$ÿ - έhǴ"P 6T{TUٴ+9E28Y*MOt0O9Bݍqg7Ŕ9O)z?7#]u rBIHAאTpl>՟,SpT4@~BA%}'0+{eRF&rĪ#uu\{BHuM6`pG}N+!'_oN콶3a3dXZzCyCUɪ嶂ZZZ۱f,fAg-@`g v6V?Dhf6t=M&ʺ6ײ'݉#֚>d8s9xN=ڮjAv11;u2%M2oN1uo%տPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ƶtheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] 26^'\2/$ihjlmy{}v!|!~!j#n# %$%','4'EgDv7t6iknopqrstuvwxz|~L# @0(  B S  ?T W a g 17Xagj"%>Acd!"_` 6 7 h k q r +,noCD ?@de@A !#"#}$~$-&.&b&c&&&)),)-)))**++++++ , ,,,,,--..8/9/////00Y2Z22244J5K55566=9>9;;Y>Z>??@@aAbAvDwDEEGGHHJJXLYLQQeSfSVV!V"V=V>VVVWWWWWWWWXXѮҮڲ۲]^ظٸĺźST/0FG|}$%"#mnRS 3 h j  . )-)  x*y*{{OP+JSt2$h ^`hH.h ^`hH.h L^`LhH.h  ^ `hH.h o ^o `hH.h ?L^?`LhH.h ^`hH.h ^`hH.h L^`LhH. ^`B*OJPJQJ^Jo(ph-^`OJQJ^Jo(o ^`OJQJo(  ^ `OJQJo(R^R`OJQJ^Jo(o "^"`OJQJo( ^`OJQJo(^`OJQJ^Jo(o ^`OJQJo(S+"""""""""b+iS  8:vE)J YB gzofV} bw y"V% 'y'x(y )*)+ , ,QS,U --M-R0u23 6R39c ;i;b<j<yw<#= ?6@:7@ABmC FiJWKmKl,N*O/MTjV*W<7WgYZ YOY2^)a1a-bck*dwH\>|KKbtN qJ 7 yKHP ,F/6Y_6>eC)~T>7$ W6B W\cvFjt]dQ_ hXXl7y3Q8,kd *jM|Tm5E51x5sBt:I&47@$>4> b ;yiK!@(cUnknownG.[x Times New Roman5Symbol3. .[x Arial7..{$ Calibri?= .Cx Courier New;WingdingsA$BCambria Math"qh6cAcۗG~0He~0He20pp 3QHP  $P-2!xxsz05sz03  Oh+'0,x   $sz05Normalsz033Microsoft Office Word@G@P5ׂ@2r1@։l2~0H՜.+,0 hp|  ep     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~     $%(Root Entry F72'@Data 1Tablet5WordDocument 4SummaryInformation(DocumentSummaryInformation8MsoDataStore@ד2pL24HUEWGC==2@ד2pL2Item  PropertiesUCompObj y   F' Microsoft Office Word 97-2003 MSWordDocWord.Document.89q