"J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

21
lJ0mou 3b003 03"Ga bo b b" L UO b u" 'lJb03lJ0 b06D60 (dD3Q!o(Y)8'B0 J. o. ;S"3;S"3do h 0,,8'b000 N'I, Y 30ho "J:!?80ho U60')(300 b 1)(Y)8"bodoL b"bom dlJ(YJ0nb 8b003. 'BJb Jf'18J"Go" ,,6"f'1" ('BlJ 3J:!? o f'J8110 J. 80(3JlJ3 oPJOh J. N'70 ('B"J60'lJ00 dob,)8,,0fJlo), V Houo b"0;Sp,L 'b"'b,, h0bom. 01 u'tJ u" d6"6(Y) o"b00 o om Jn0 DdlJ006'ZJhlJoob, 0DJ6f'100 h b00!f'JU VD30iJooL0 J0f'Jo00dlJOdO af'1b0yOR'n 80'bbom 6lJbJ:!?lJ00u (SPA 110029550) 1),)6,)°3 6011 dDl-!?Do"Q! yoG,)8Q!tl000lJ 'ba: 1. [JoSeJO 1.1 dlJu:J0J:!?30U dlJu"blJ o " (dlJ 8 J:!? o f'J8 - - J:!?" 'Bf'J00u 8b"0Dm,, 8olJ0. 8"u'blJ J:!?f'JJ'tJ8lJb6 001 J:!?.'> J:!?,,lb6lJ o lJ 0001 J:!?.'> ,) hD3D J:!?(ryJ'tJ8lJD6 0(30001. '00 000u 1.2 bo'B6"3u U"lJ001f'J O1"bb"l), 'tJbJ:!?" o oJ:!? 00 b0J:!?f'J U f'J0 0 0bo'b"(30,,3 80lJ0 D"d Ob00 J:!?" 'blJJ:!?3oYiJ3 6001 13 f'J0 0 0bo'b000,," ('BlJ8J:!?O(y18 60'Bb')3 b (ry0 0 "DO'l'''(30'' L (J:!?"Y L). 'BlJb::J0J:!?30h; 1.4 bOdD"3 h 0b .100 b. ')'f3(ry08tl0 L (o""'B(Y103,,) 'BlJL:J0J:!?3oL dlJL0blJd; 1.5 "dlJ 00 ,,". " ffi 3iJ" bo'Bb')3 U J3 000L 013lJb. 1.6 - (lab J{")a.).'>6M .. 1.7 "o3.'>6D 1.8 - VOD,,8J:!?lJ000lJ L dO J:!?') .10°060 - mL'lJ b"'B6,)6 P1 o,,600 0 0m JlJ0 1I83006'tJLDdO, 0DJ61')00h 80I)a3lJR'01,) YlJ30tl0o J0f'J0 003 iJ 0'B0 u6'tJJ:!?iJ66lJoo. 8"010 ( Lb 3')) Vtl3 0 tl° 0 . 1.9 W" b().;()"tJbtJoo: 1.9.1 - 03"btl h"blJR'I')ooh h0blJR'3yo'f3f'J 'tJD031101lO6lJ6oL b"d6"6f'J 0"b00 0 001 JlJ0 D83006'tJt13dO b, 0lJd6(YJ00b b00;Sf'J L YlJ30c1dOL0 Q!" J0f'J o 0,,8lJOdO 1.9.2 Mjli;.'>bou - 65 s.1.''' 0-25 0"(3 'tJbQ!.'> odb"L dlJ h"0080ho dD8mb3D3"dO-df'10yoDlJOOU J:!?" L 8f'Jy8f'JOO U 0 L dD8m b3lJ301l0 - h 8f'Jy8f'JdO b 1.93 f'Jjli;.'>bou bba.'> - ",u.'>Job (0"(3 odb"u dlJh00080Lo 1.9.4 030blJ m60R'0bol> 'tJ b03lJ 0 u06lJ6ou 'B606o,,0lJ'Btl 1.95 - aJ3lJ8J:!?lJ000lJoO,)b 'l30'hoJ'tJ00 ,)0°:160 dlJ3J:!?lJoo "U0J(YJo0030 "u"Jf'J00030 lJoo Lm3() L - ,,1>0.1(')00030 (d6')6o,,0lJd3) - 65 "L0JI'I00030 (d606o,,03dlJ) - 0 25 0L')J(YJo0030 d606000lJdlJ - "L0.1(')00030 - 1.9.6 - h,,8lJJ:!?0oob(Y) 0b DlJooh80lJ00 'l30'b0J,;')00 "b .1000, . lJ3(YJ "b" 'h>?.'>';:)0lJ 6 ,,; 1.10 .. 00';:)Y (YJh dah"O"HoLo 8(y181i"b'lJ036,); 1.11 - 0 , , doh6 b"Q;'.'>'h>?:l33f'J dn Haffi +,iI4l'lrllll. :'/

Transcript of "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

Page 1: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

lJ0mou 3b003 03"Ga ~"3" bo d30~0 b b" blJ~f'100 L (J)oo~o UO b u" ha~dYO~l(') 'lJb03lJ0 b06D60 (dD3Q!o(Y)8'B0 "da3h::J0Q;':3D~0") J. moo~oho; o. ;S"3;S"3doh 0,,8'b000 N'I, Y,,08f'1J:!?oaho~0 30ho "J:!?80hoU60')(300 b bn~3d~(pbn~ob ~"30fJl 1)(Y)8"bodoL b"bom ~" dlJ(YJ0nb 8b003. 'BJb h,)~,)'l)>?(W3(ry Jf'18J"Go" ,,6"f'1" ('BlJ3J:!?of'J8110 ,,803yf'1Q;'DoD~0") J. moo~obo; 80(3JlJ3oPJOh J. N'70 ('B"J60'lJ00 dob,)8,,0fJlo), V,,03f'1J:!?oD60~0

Houo ~o0lJJ6f'J0m" b"0;Sp,L m"3a~~f'Ja,,00L 'b"'b,, bf'Jh0f'J'B3o~oh h0bom. t.h)6lJb~a0f'J yob"~"~Dooh

h')'f3'lJd3(J~'blJ' 01 u'tJ u"d6"6(Y) o"b00oom o,,(J)lJ,,~ohV06lJ0'lJ~0 Jn0 h(YJ6,,~()h, DdlJ006'ZJhlJoob, 0DJ6f'100h 30I\lJ3a~m" b00!f'JU VD30iJooL0 ~" o003~om J0f'Jo00dlJOdO af'1b0yOR'n h6';:)~nD6m" 'X:"b30mlJ~(Y)ooL

l:!,',,'b~3lJ;}OU 80'bbom D~iJJ60(y)D'tJ~0 6lJbJ:!?lJ00u (SPA 110029550) 1),)6,)°36011 dDl-!?Do"Q! ~DOlJD yoG,)8Q!tl000lJ h0bD~8170'f3f'J 'BDh<J0~3ob blJ~d3J0'ZJ~ao"b dlJa~lJo 'ba:

1. b[J~(J[JJ~ V~ [JoSeJO ~.)a(T)tI[J6[Jo V~O ~[J~a06m.) ~')6a.)~~[Jo[JoO

1.1 "blJ~dlJJ0'tJ~lJo" u"blJ~8v0'Bf'J dlJu:J0J:!?30U dlJu"blJo" (dlJ8J:!?o f'J8 - "bD~dlJJ0'lJ~lJO"") - dlJau:J0Q!3lJ~u" J:!?" 808Vf'JJ:!?lJolJ~u 'Bf'J00u J:!?"J:!?lJ0'tJ~o blJ~dlJJ0'lJ~ad,). 0f'J8a~0(3 bD~8(ryYlJ00~0,) 8b"0Dm,, 8olJ0. 8"u'blJ 01"bJ:!?,,0ffi'lJ~0 :J3lJ~" J:!?f'JJ'tJ8lJb6 001 J:!?.'> J:!?,,lb6lJolJ0001 J:!?.'> ,) hD3D 8mlJ~0 J:!?(ryJ'tJ8lJD60(30001. 0f'Ja~lJ0'blJ(3 blJ~dDJ0'tJ~lJo" '00 000u 8060dbD0'tJ~0.

1.2 "blJ~dlJJ0'lJ~lJooU ~00lJ0'tJ~lJO"" bo'B6"3u U"lJ001f'J O1"bb"l), 0f'J8D~0(3 'tJbJ:!?" ooJ:!?00 b0J:!?f'J U 'BlJ3blJ0J:!?3lJ~3" f'J0 00bo'b"(30,,3 808yf'JJ:!?lJd~ob 80lJ0 blJ~d3J0'lJ~3dOm D"dOb00 3"~J:!?lJ0'tJ~iJolJoob U0'lJ~0 J:!?" 'blJJ:!?3oYiJ36001 dlJb0'lJ~lJoob.'>013oh;

13 ,,1llJaU(j0J:!?3lJ~0 f'J0 00bo'b000,," ('BlJ8J:!?O(y18 "dlJ8L::J0J:!?3lJ~0") 60'Bb')3b (ry00"DO'l'''(30''L (J:!?"Y lJtllJ0'tJ~iJ6" L). 0f'J83~OO "bf'J000tl~lJob 'BlJb::J0J:!?30h;

1.4 ,,808Vf'JJ:!?lJolJ~0" bOdD"3 h 0'tJ00J:!?0'tJ~ 0b ~l0'b0.l';'J0 .100 b. 0(')8:J~'ob ')'f3(ry08tl0 L (o""'B(Y103,,) 'Ba8hlJo~3lJ~m06 biJ~1llJJ0'tJ~lJo"L L"blJ~8y0'Bf'J 'BlJL:J0J:!?3oL dlJL0blJd;

1.5 "J:!?~a". "dlJ00,,". "ffi 3iJ" bo'Bb')3U J0~lJbJ:!?00'tJ~ J:!?~lJL. J3000L• 013lJb. 1.6 a'b~33a3~oIaoaVM~lJolJ~o - (lab b.'>~.'> 'b~a3aM J{")a.).'>6M ..~.'>{")". 1.7 ~"a'b~aDaol(lDautl0~aD~o "o3.'>6D jli;.'>3.'>bo(l30~ou u.'>bD~{")oob moo~ouob b.'>bD~aV0'13M

'lJ6033~ bO~D~o" 1.8 ~",'b~3D'lJ~0 - VOD,,8J:!?lJ000lJ blJ~'BlJJ0'tJ~lJOO L 'l3,,00~ad dO J:!?') 'l)>?33'tJ~() .10°060 - mL'lJ b"'B6,)6 P1

o,,60000m 0"013"~0 bYODlJ0'tJ~O JlJ0 L{,,)D"~O, 1I83006'tJLDdO, 0DJ61')00h 80I)a3lJR'01,) b"6~1'1U YlJ30tl0o ~.'> o"(33~om J0f'J0003iJ0'B0 3f'Jb"YO~lJ u6'tJJ:!?iJ66lJoo. dl~''6000lJdtl m"D,)8d0f'J8~lJ60 ~" 8"010 ('I~,)boL

(Lb3')) Vtl30 tl°0. 1.9 W" 'b~;P:;U)'; b().;()"tJbtJoo: 1.9.1 m.'>6.'>a(l~{")alJ~o - 03"btl ~"3"bod3o~oL h"blJR'I')ooh 0160~)oh()b h0blJR'3yo'f3f'J 'tJD031101lO6lJ6oL

b"d6"6f'J 0"b000 001 0"013o~oLy06lJ0'tJ~0 JlJ0 Lf'Jb,,~o. D83006'tJt13dO b, 0lJd6(YJ00b 80I)tl3tl~m" b00;Sf'J L YlJ30c1dOL0 Q!" o003~001 J0f'Jo0,,8lJOdO 8{")60YO~D h6'lJ~lJD6360;

1.9.2 Mjli;.'>bou VDa~Doo - 01,)b0c:rd0f'18~oh 8lJ'ZJ~~lJ 65 y~,)8J:!?D s.1.''' 1lDo~3do 0-25 Y~,)8~3. 0"(3 ~"J:!?"b6'ZJ0lJ0'ZJ~0 'tJbQ!.'> odb"L dlJh"0080ho ~{")J';']83660(300m (8D'lJ~R'()h dD8mb3D3"dO-df'10yoDlJOOU J:!?" J00,,~~f'JOO L 8f'Jy8f'JOO U 0h~o. 'B30~0 L dD8m b3lJ301l0 - J:!?"00~lJOO h 8f'Jy8f'JdO b "L~o).

1.93 f'Jjli;.'>bou bba.'> VDa~Doo - m.'>6.'>a(l~{")a~ob a(lMo~Doo, ~.-Jda.'> ",u.'>Job 'alJ'lJ'b~'lJ~.'>3.'>~ (0"(3 J:!?,,~,)h6'ZJ0tl0'ZJ~0 'ZJb~" odb"u dlJh00080Lo ~(YJ,J'tJ8lJ66')(30001);

1.9.4 (l~"'~().'>~D(llJ m.'>6.'>a(l~{")alJ~o 030blJ '~030bod3o~oh b0b3~(')60b m60R'0bol> L"blJ~8y0'f3f'J

'tJb03lJ0 u06lJ6ou 'B606o,,0lJ'Btl (J)0b08'B0f'18D~0.

1.95 .'>u"'Jf'10~OaO ~oao~o - ~0 'b~3lJ30b aJ3lJ8J:!?lJ000lJoO,)b 'l30'hoJ'tJ00 ,)0°:160 dlJ3J:!?lJoo "U0J(YJo0030 ~oao()oL 0,,(J)3,,~oyOblJOO(J):

• "u"Jf'J00030 ~08060 (J),'>b0a'B0f'Ja3~lJoo Lm3() L - da'lJ'h~'tJ~.'>30;

• ,,1>0.1(')00030 ~08060 (d6')6o,,0lJd3) ah,>lb6,)8d0(Y)8~ob 83'lJ~R'Ob(YJ3ob - 65 V~08~3;

• "L0JI'I00030 ~080l~() (d606o,,03dlJ) m,)lbb,)81l0('18~()b d30~lJ601J(n301, - 0 ~"'D 25 y~,)8~lJ;

• 0L')J(YJo0030 ~oa06o d606000lJdlJ m"b"ad0IYJ8lJ~:J0ohm3oL - dlJ'lJ'bK"J~''>30;

• "L0.1(')00030 ~0806o m"b0ad0f'J3~lJooL 8(j(')0~300, ~,)/d80 - 'alJ'lJ'l'~';']~''>3(};

1.9.6 af'Ju.'>~()::Jo~D - ~,)'l'~3a'tJ~0. h,,8lJJ:!?0oob(Y) Q!')YlJLa0'ZJ~lJ00 0b Jf'1~ol'do 8()momlJ0'lJ~0 DlJooh80lJ00 'l30'b0J,;')00 "b 0'ZJ00~0'ZJ~0 .1000, 0f'J8lJ~0(3 th'>J,,0(J)33~f'1dO 3(YJd8lJ~0 J,,6(Y)b8~lJo~(Y,00L d3L,,0,,80L,,~

';'J'3~lJd"af'J ho~o" 800~f'1Y.. . • lJ3(YJ "b"'h>?.'>';:)0lJ6,,; 1.10 b3~'aDJ~'lJ~DoOU u~.·:,:..., ..~l'~£.l 33~(}L/8()8Y(')~36~ob 3')~~36,;,]~3d,) 00';:)Y (YJh

dah"O"HoLo h,,~,,'b~~t:"l ,1f'J~oLom:'~~. ,,~obV()b30'ZJ~0 8(y181i"b'lJ036,); 1.11 u..,~.'>'b~333f'J '){")~riuo' - 0 , o~. 'lJ~0 J:!?,,'b~333oh ~,)d0~,)h6'lJ0lJo3R' ~ , • 0f'JdlJ~OO

~,,'b~3a'lJ~b. doh6 8o~ao 8Q!o~lt,: "d~lJ3h ';'J'l3~lJo"b b"Q;'.'>'h>?:l33f'J dnHaffi+,iI4l'lrllll. "~0f'J80h0b

:'/ 'l:In<fu90c;roD~O ~~_--.,~~~

~~~;:,~//

~~-----------'---------~

Page 2: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

8Mom bM3M U U"'s:!?'" 'b~3lJ3M ",6",'b~"'~0Uo"" YOh",8Q,!lJ{'h)0lJ bUR'dUd0 ":JRuoom o"'013"'~0 uy06lJo~Ro J00MOlJ0001''' s:!?'" Ms:!?UhMOOO1;

1.12 b.)~.)'b~3113f') 'iJ1l8oob3113.) - s:!?'" 'b~3lJ~R01,) ~"'h80mUR(Y)60 U 8s:!?Of'I~b0Uf'16,), 0(Y)8RolJ o"'~"'0lJ blJo"'(3 V",03(y)"'Q,!o36u s:!?'" 'b~3lJ~Ro U 8b003 u",8lJs:!?0(306M s:!?",yUUUO~R lJo'" dO ",61Q,!'" u",8Us:!?0(306M J(Y)6u~R6",66m",6 808"'° 0130lJ, bMRM 8'h~3U3URolJ/808Y("s:!?lJ0R'0h 8b003 b",s:!?", 'l'l.!..'3U3f'l ",60 'bl.!..'",~0uoolJ 0"'(3U80U h"''ll~d3UR U y06",8s:!?lJo",0U blJR"iltJd0~~1 tJ0()(n (Q,!'" 80ho ~",6"'001lJOOU Jo(l')MOlJ6001) 0",6u", 'bl.!..'30~R'0 7:13801 b3tJ33()0U 7:I()u"'6",80 u"'Q,!;

1.13 b.)~,) 'b~3113f') all~Of'l~O - 01.012012 - 31.12.2012 24:00 U"''''010, 0(')8Roh 0",68"'3R'(Y)0",d0(3 u"'Q,!'"'b~3U3f'l

blJR''alJJ0~~U6'" ~'" .1(Y)~ouo ",00u d",~",'iJo; 1.14 b.)~,)'b~3113M oo.)6b" - u"'Q,!",'b~3lJ3f') btJ~7:lUJ0~~lJ6,)h", Q,!') .1(')~'OUdO 80momU6~Ro ",6",'bl.!..'",~0uooU

8"'alJ08"'R~00 R'08060, 0(Y)8R'0u 'll",00RU6'Cl0(3 d'lIl.!..'3U3tJR'0180dY(Y)~tJ6tJRo Jou0~Rf'lOU 3"'Rs:!?Uo~RUO,)U ",~6", 'bl.!..'",~0(Y) b s:!?'" 'l1l.!..'3tJ~R' b u",8UQ,!0(30hf'1 8('18b,)b'.')0()00b b",0·~tJ0o;

1.15 b.)~.) 'b~3113M 3~a8o.) - s:!?",8'bl.!..'3330hi~'" 'bl.!..'tJa~R'OU 80tJ0 o,)s:!?,)h,) hs:!?tJ~lO h",s:!?,)'l1~3U3(Y) .1MR'0UOh VR'0~00 l.!..'00tJ0~R' tJo",;

1.16 b.)s:!?.)'b~3113M .)6.)'bs::?.)'lJ~llo') - 5:!?')'\'l.!..'3tJ".')R'0h '~,)680mtJRf'IOoh 8s:!?0f'ld,)0lJPIOOcn o,)8(')Y3tJ~Ro dlJ1J,)()"'dolJO h",8:)s:!?0(306M 8MdU'" b~c<JU60 U b",c<J~U()o;

1.17 b.)3.)~~1l0'lJ~M 8MOObf')361100 - blJ~'alJJc<J~R' tJ()O b dtJ-9 8~ hRom o,)h lJ')'\)~3c<J~R'0 8'l1~3tJ3()RO h"'0130h 'aUu",uc<J~~U6URo 8f'l0 b(')3630o.

1.18 ollf')o~"''30"n~o ~oao6o - y06",8s:!?()0",c<JU Q,!",'h~3U3') dMad()~uolJ b",a·)c<J m3tJR'(')b 'll",c<JoR'lJ6'ao; 1.19 b.)811~ooo6M a~f')3M~1l~O - 8'bl.!..'3U3UR'm",h h",bU~ldtJJc<J~R'()6(y) ~c<Jmouc<Ju)(,'O"'dO (Jtlf')'ll0 J(Y)6Jc<JlJ6~~0

u",8lJ~0(306M ~"'y ()UlJ6~~ lJo'" (.1c<JM3"'0s:!?Uc<Jo ",86~R''''6f'Ic<JO~R'0, .Jf'l11.)06')R'.')c<Jo, h6(Y)8"'6MR'(Y)00~c<Jo,

h",uyc<J"''nM h"'dlJ~0(306M s:!?'" U')"''nmo,\](') aUu~o), c<J(')8RlJ60(3 8'lI~alJ3D~lm",6 o')'llMc<J8U0';JRo bUR'ClUdc<J~R U60h b"',{1~d3lJR''btJ, h",~", 'b~3U3M 7:lDd01 b3lJ30 lJ ~')~oM80lJ", h ~'bc<J~633~tlM'n lJ s:!?'" 'b~3U~R'0 h"'0130b h",8Ul.!?0(30h(Y) f\3lJ6uooh 80 bUs:!?3om b",s:!?,) 'b~333(') htJ~d3dc<J~R U()OO1 ~'" ()",c<J",mom 0",6h",'b~3c<J~R' h",8U~0{306M 8f'l8u", b~c<J30",b. .1c<JM3"'0l.!?()c<J h",8()~0(30h(') s:!?"'YUh()()~R'U6'" dO (')~",bou

Ua080b 808",c<Jm30u ",6 u"'0"'c<J",660f'l YlJc<Jo~ou u"''n~d3U~'lllJ s:!?",'l1~3U~R'0 dD~'nDc<JbU6R')s:!?, cn"'bbou o",~",bs:!?oh o",c<JUdU, u"'Q,!",'b~3lJ3M .1MR'0uoh 'olJu",(),)80u",s:!? 800l.!..'U()u h",8D5:!?0(30h(') d(Y)8b",h';Jc<JU6",b.

2. bD~oDJet'l'lJ~DoOu u.)o.)60 2.1 03",6U ~ "'3'"bOd30RoU U'"bUR(Y)60U 0160Ro UOU h", bD~8y0'n(') ~h03tJc<J b06u60b h",d6"'o(Y) 0",6c<J0oom

0"'013"'R'ohyob3()~R'0 JUc<JbM6",~oh, lJdUc<J00~UD()ob, mh~ c<JlJdOf'lc<Joll dc<Jl1lJ3D~lm", h"'6~(Y)h YU3c<JD60U'" ~'" 0"(33R'0m .1c<J(Y)0c<J",8U6dO d(Y)h"'y0R'() hO~s:!?lJfiOU()ou, ~,)6dc<JmDR'f',()oh s:!?,)'l1s::.'3lJ30U 8M8u",b~c<JD60U

'alJutl0s:!?3'" (CPY 66512220). 2.2 VOb",8s:!?U6",c<JlJ bUR'dlJdc<J~~lJo", 0013"'RohYObuob 8'l1~3lJ3UR'0h/808YMs:!?U0R'0h 3')R's:!?Uo~R'30')U o",~yOf'lU

s:!?'" 'hl.!..'3lJ';J~u 7:lDu"'6",80uo u",~",'b~3U3(') JMR'0uom 0"'m3"'Ro uyofiU()~R'o 8(')8lJ", b~c<J()o",.

2.2 u",s:!?",'l1~3U3(Y) bUR'dUJc<J~R'uoom 0"'013",~ouy06()0~R'0 8M8u",b~c<JDoDoO 8(')(338~~0", N01 ~"'b",c<Jm'ao s:!?'" 8'b~3UaUR'ou 8oUc<J O,)(3U8~R' h"'Q?'"'b~3U3(Y) J(Y)R'0u'ao;

2.3 U"'~'" 'b~3lJ3M blJRl:llJJc<J~R' UOOh 0"''llMc<J8U60U'"h dU8htJ0s:!?UUR'0 808yf')~ lJ()iJRh "'Y3~0 h ofi'n(Y)c<J8')(30"'u s:!?'" 'hl.!..'3lJ~~ m",6",8dc<J(y)dlJRm", uc<J~~ UO'"h (3 bc<J0RoU lJ,)bom, c<J(,,8UR'0(3 8(Y)0(3')3U 'CliJ8s:!?Uo 06'nMc<J8"'(30",h:

2.3.1 s:!?",'bl.!..'3:.J';JR' .1Oc<J01'" h",hURo, o~Pc<Jo, 2.3.2 .1oc<J",~() b(Y)83c<Jo; 2.3.3 Q?",o"'~DoOU m",c<Jo~o, 80u",8",c<Jmo, ODR'D'nMhO; 2.3.4 u",8~l:l",(Y) "'~ooRo s:!?'" 01",6",8~D6f'l()"'; 2.3.5 M~",bolJ VU3c<Jou 'aU8m b3lJ3"''Clo - u",bDRo, 03"'c<Jo, s:!?"'0"'~D60U a,,)c<Jo~o, ,)oc<J,)~O bf'l8Dc<Jo, 80u",8,)c<Jmo,

(J()R' ()'nMbO, u6"'6~ ho s:!?'" 'b~3U~R' 01 "'h",8'ac<J(Y)8iJR01 "'b 80(l",c<Jmtlo,)dO. 2.4. s:!?"'b"'c<J01 NO------7:lo 800100130~Ro ~",'b~3D~~ Joc<Jm", uo", y",c<J8(Y)0s:!?O()filJ y06,)8s:!?U()",c<JlJ hlJR'a()dc<J~R'lJoolJ

0",6~tJM'{llJR 6",y0R'u, ~",(l'b~3lJ3o/d()8ulJo~3lJRo .1",lJ~bolJ80tl0lJR'0'" ~" ,)",h~bolJ8oU6R(y)6",lJ "'l.!?",lJO';J(I')()6lJ bUR'8(Y)VtJc<Jom, c<JI',8 ",~60'ilh~~0 bo,) d~)lJlJ,)(),)8D()') s:!?'" ",C<J lJyoh",,,,~8~lJotl6'"

bURl:lDdc<J~R' tJ60h .1oc<J(')()tl6lJ.

3. bD~oDJet'l'lJ~DoOu ~Oet'lDo'lJ~Do.)

3.1 btJ!-'!!.'l:ltJJc<J~R'360U lJc<J~R'0 ~0c<J()6~RtJ6'" dtJ"'~olJ6lJ 493 797.00 (f')oob.)bMoobaMG~.)G.)a1l6o.)oo.)b'iJ3o~.)b­

MOOb8MG~.)g3o~8116o) ~.)~ b. 3.2 blJ~l:llJdc<J~~lJ60U uc<J~ . Oc<JlJ6~!-'!!.'lJ()'" 8("0(3"'tJu htJRdtJdc<J'.')~'tJ()()m 0",m30RohYOhtl()';JR

8(,)dlJ",bOZIc<JlJ6",lJm",6 s:!?"'; c~f:),€hd<iiJ~~~Yf"s:!?lJO~'O U tl3tJ~') b,)c<J~ h, b,)a,)c<Jm3tJR'(" h d (y)b8 aOR(Y)()om o",m30RohV06t16~R' "i~:h",b·)~tl6k:. \

I:'" . ,\ / .:-,

8o~O~ "--1----­

2

Page 3: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

4. bn~(JnJctJ"lJ~noOb (JlJbctJ"lJ~noOb J(y}6~ctJ(y}~O

4.1 JPJ6eJ0PJ~ u, bD~dDJ0';')~ Di'>om 0.'>miP~obY06D0';')~ ';')0U1oD0ml'l0Dom,'I6 Q?.'>J.'>3d00Doom, o.'>6.'>bPJ000D~DoU Q?.'>8'bl::.'3D30U 80D0 0.'>8PJ::JPJ'B0~0, 0PJoPJ00 b,1Doo.'>~';')00 '?(;07J'B0 (06b,1D;jeJ00Doob ~o7J'n0)' ,'IUD3lJ 8'bl::.'3lJ3lJ~oU 3olJ0 0,,8f')::J('llnO~0 Y.'>08PJ8.'>Q?olJ6~lJoo, 0PJ8D~m" 3olJ0 dlJ3PJy3~lJo"

0,,3~()6.'>~ ~.'>07J~0" blJ~dlJJ07J~lJoo1l 30b()Q?3om 3'b~iJlJ3lJ~oh 8oDO b.'>Joh00 3.'>~~D07J~DoDoo, JD0dPJ~; 3PJ3u.'>b7J0 DoOU b.'>00ubo Q?" 'B"uDoo, 0PJ8D~00 Q?",'hl::.'3D';')~ou.'>m3oh .'>o 7JbQ?" "l::.'D3"eJDoPJQ?Dh 3PJOD37J~ JD00PJ~dO .'>o bD0';')~ 8PJ8b.'> b';')0Doob l::.'00lJ07J~D0.'>b.

4.2 u.'>8()Q?oo06PJ Q?')'bl::.'iJlJ30h 81T,8h.'>b7J0DoOb b,'I00bb'hlJ Jf"beJ01'l~0 0,)6 blTI000D~Q?()0.'>, 0PJoPJ00 J0PJ3.'>0Q?()0 J~060JDodO.

4.3 dD3u::J0Q?3D~0 ,;,)'B~D0.'>3PJuo~0.'> blJ~(jDJ07J~Doom 0.'>(J)3,)~ohYOblJ07J~ 7J0molJ0mPJolJom,,6 ~.'>J.'>3d00Doom JPJ6eJ0PJ~oh 3D;j.'>60'b80 0",3PJ0:JlJblTlh Q?,)'l'l::.'3lJ'J~oh O"'~JD7J~0 8PJmbl'l360h

h"'B'Jd;JD~'bD'

5. bn~(JnJctJ"lJ~nMoO 03~O~nonoOb olJ~~6~

5.1 bD~dDJ07J~lloob Q?.'>3Q?llo .'>00 D0mo 3b.'>0Dh .'>o.'> .'>;j3u 7J'l1\.!~-'D0.'> O",~3b003,'IQ? dD03.'>~PJh

bD~d3.J0,;,)~llooh J00PJoDoo, 0.'>0Q?.'> .'>3 blJ~oDJ07J~Doom 0.'>m3.'>~ohYObD07Jl.!::.)0 dD3mb3DijlJoob.'>. 5.2 dD3u::JoQ?33~oU 30D0 Q?.'>'bl::.'3D7J~m.'> bO.'>dO (Q?"b.'>0mo N02) 03l.!::.'o~DoDoob o.'>6bPJ000D~DoOU m.'>PJo"''bD ­

0PJQ?Du.'>O .'>l::.'60db7J~0 03~0~D0.'> DbDo" dD3u::J0Q?3D~oU 30D0 .'>b.'>~o m,)b,,3d01'l3~DOOU Q?.'>8.'>eJD0.'>h .'>6 .'>o bD07J~0 m.'>6.'>3d0PJ3~ou ~.'> 'bl::.'3D30U 0.'>7J;j3Do" b - 06'{31'l03"oo,'I 808YPJQ?DoD~ b 7J6Q?.'> 8olJYPJQ?f') h lJf'J3D~O m30b 1 000b3.'>3Q?D YD00~PJoomo '{3l'l080m, bl'l~PJ 3'l1l::.'3D3D~0 Q?.'>'l1l::.'3D7J~ .100m,'I ho.'>dO 03~0~~D0l>b 0.'>b,)bIT,000D!.!::.'Doh ::JlTI3D~o 8PJ8Q;'3361,) Ul30b 1 000b30Q;','1b. hl')!.!::.'IT) .'>hl>~o Q?.'>'bl::.'3D7J~0

J00Doou.'>m3ob JPJ~ouDoob 30YPJQ?D0.'> 8PJbQ?D0.'> 5 Q?l::.'0h 3"Q?,'IdO, 5.3 m.'>6.'>3d~PJ3~ob .'>6/~.'> 80uo PJ~"bob YD30Doob, .'>bD3D 'a301.!::.'0/d30~30oh (0-25 V~,,3Q?D)'

3dPJO~O U/3dPJO~DoOU (.'> b.'>Job dD7J'bl::.'7Jl:!?"'3''IQ;'), h"Q?.'> 'l1l::.'3D31T) J",Wc>ob dDdD6,'1, 80bo 0.'>00dD!.!::.' DO.'> 0D3ulJo~3Dl.!::.'ob 8030 bl:!?D0.'> l:!?.'>3'bl::.'3D30U 3'bl::.'3D3D~ou"m3ob YD00~f')00mo d3C>:Jf')006Doob b,'I'{37Jd3D~'bD b.'> b()~d()J07J~ DOPJ JD00PJl:!?0b Q?I>YlJDOOQ!.'>b Q?.'>/ "'b o0PJ30mo bDl.!::.' dDJ07J~ DOOb o,'1'{3PJ03DoOQ?",6 J00,lD~0

l'l00 m30U o.'>b3.'>3~PJo.'> dO. ,'Il::.'bOOb'J~O b dDu.'>bDo, d38h::J0Q?3D~oh 30D0 303yPJQ?Do~oU

ob'{3PJ0300DoobdD3Q?Do .'>0"7J03o.'>bDb D0mo J3000h.'> Q?.'> 'l1~3D3''I 'RDQ?o h d,'I!.!::.' ,'I dO 5.4 Q?.'> 'bl::.'3D7J~ m.'>6.'>8d0PJ3D!.!::.' h (03.'>6D ?(:.'>3.'>bod30~0 b b,'I bD~I'1OO b moo~o bob b"bD~3yo'{3l'l

7J603D0h0eJDeJ0b m,'I6.'>300PJ3~Dob, D3D00c>7JbDob, ilt1Jr,D33I.!::.'m.'> h,'1o~f',h Y330 Dob" Q?.'> o,'I03~om

J0PJ00.'>3DodO 8PJb.'>Yo~D h67JQ?D66Doh) dD'Jdl.!::.'00 .'» Q?.'>,','bl::.'30PJU PJ~.'>bob VD30Doob, .'>hD3D 030~0/d30I.!::.'Dooh (0-25 YI.!::.',)8Q?3), 801'10~ohl8oPJo~Doob

(.'>b!'Job dD7J'bl::.'';')Q?.'>3.'>Q?), b.'>Q?.'>'bl::.'3D3PJ JPJ~obob .'>b.'>~I'1007J00 J001'10DOO, ,'I~bOd6'J~0 h.'>~.'>'l1l::.'3D3f')

JPJ~o bo hm30h 0.'>6 h.'> 'bl::.'307J~0 J0D300b ,'1o.'>6'\!!.!::.'DO 20%-0,'160 '13,'1 hQ;"\!l.!::.)Doom m,'I6,'Io''I~.'> b~o U h.'>'n'Jd3DI.!::.' 'bD'

5.4 l:!?.'>.'>'b~aoPJu mU'J-h d6.'>60.'>0DoD 8PJ3'J0.'>3D m"b.'>8d0PJ8l.!::.'Doo Q?.'> 8",mo lTJ~,'1boh YD30 Doo, .'>bD3ll d30~0/d30~ DOO (0-25 Y~.'>8Q?D), 3dPJoD~0/3dPJO~ DOO (.'> u.'>Joh dD'J'lIK''JQ?')3'''Q;') h.'>Q?')'bl::.'3D3PJ ,1PJI.!::.'0hou .'>b.'>~PJo0'J00 J00PJoDoom. .'>l::.'bOd 67J1.!::.'0 b.'>Q?.'> 'bl::.'3D3PJ JPJ~o uoum30h O,'Ib b.'> 'bl::.'307J1.!::.'0 J0D800L ,)0"b"JI.!::.'DO 20%-0.'>60 '{3.'> hQ?.'>J~ Doom, b,'I~,'I 'lJl::.'333PJ d3b.'>6,'16b ';')'b07J633I.!::.'lJf"'l1 b Q;','I'l1K'3D7J~o,

6. "lJcn~noaoob ~~S!!~Gaa~

6.1 303vl'lQ?DoD~ U .'>o.'> .'>;j3b ';')'B~ DO'" dD3h:Jol:!?33~oh YD00I.!::.'PJoomo m,'1bb81T,ooh 000Do lJ 3ml.!::.'O.'>b.'>Q? .'>6 6.'>Vo~PJ21003 o.'>l:!?.'>bODb 8Db.'>8D J00 b .'>3 blJ~dDd0'JI.!::.'Doom o,'Im3,'Il.!::.)ohYof)lJ0';')~o 'J'B!.!::.'D0.'>­3PJ3.'>~Df'12h)60.

7. ba~onJctJ"lJ~noOb on\ltl3a~~

7.1 dD3b::J0Q?3DI.!::.' b dD7Jd~0.'> O.'>~3b003.'>Q? 800l::.'PJL o.'>Q?.'>Y33lJC>°l.!::.'()O ,'I bDI.!::.' dild0'J1.!::.'DOOh 31T);j3DQ?DoOU '(jDV::J3D6ob dDb"'b30' 808YPJl:!?Do~ob 80D0 bD~dDd07Jl.!::.'Doob b300b80D00 J001TJ60b/Jo0PJ6360h Q?i>0 l::.'3D3ob dD3mb3D3"dO.

7.2 dD3ulJo~()lJ~0 blJl.!::.'dDJ0 'Jl.!::.'lJoob 8IT,;j3Dl:!?Dooh 0DV33360b 0.'>Q?,'IY:J3360~lD60b 80~D60bi>b 3.'>I.!::.'l:!?D07J1.!::.'0i> dDi>6lJPJo06PJu 303VPJQ?DoD~ b 30l::.'lJo7J!.!::.'0 oi>l:!?i>YlJ3D60~Do", 801m 30~()oob b.'>'{3'Jd'jlJ~o l:!?.'> .'>3PJ;j3Dl:!?DoOU mi>00l::.'0' i>l::.'60d6';')~0 dD(~::JPJo06DO,'I 'J6Q?i> 30DYl'1l:!?PJb 808YPJs:!!lJ031.!::.'h o')s:!!')YlJiJDeJo~Dooh di>~i>oO

dDb3~i>3QW' 7.3 dD3blJ0s:!!3iJ~o h 30D0 bD~ d()J07J1.!::.'DOOU J00l'l0()00h dimU07J~DO~f"OOU dD8m h3D,]o'>dO 8DPJ0D 3b.'>0DU

303vPJl:!?DoD~u o()'Jd~oi> 300l::.'PJu 0"l:!?0Y(j3DeJ0~llO,'1 biJl.!::.)d3d07J~Dooh 110';]l.!:.'o ,)6 80ho O,'I~JD'J~o J00PJooh 3PJ;j3Dl:!?DoOU dDVlJ3D60h dlJu.'>blJo.

7.4 308YPJl:!?DoDl.!::.'O bD~dDJ0';'J~DoOU 0'>6 8ouo Oo'>~JD,;,)!.!::.'o J00f'160h 81'1;j8Ds:!!30oh d3Y::JilD6oh oi>Q?o'>V::J3D60~D-

ooh 8o~D2,oh",u 30'>~Q?D0';'J '. lJoo6l'lU dD3b:J0Q?3D~u 8o~iJo';')~0 oo'>Q?o'>V:J3iJ 0 , °,3 ° 80~lJoobCO

bo'>'B';'jd3()!.!::.'o l:!?" ,)8f'J;j8D <~plr 'm0'>0~:~60d6';'J1.!::.'0 d3C>lJPJ60blJO,'I 7JbQ;"'I 8oDYl'1~PJU :.10 ~u 00'>s:!!o'>v:.I3lJ601.!::.'l)0oh d,) ,~::(jo °U ~,)8Q?:J' ' \

7.5 bD~dDJ0~)~(Joo'> d()O sSiJoo'> ' 1 Hb,'1(:)~,) d('10oh ';'j0(J')o[j0md()u),)bh8DOoll h,'>'{37J03

3

d.]

Page 4: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

8. ab.')(fiDO).') 'n'lJSt:.'Do.') - a(l)3.')St:.'D(l)oDoO 8.1 a'b~3D3DSt:.'oIaoaVf')~DOD~O 3~~~D0"ll~o~:

8.1.1 b~~ d~J<1I'J~ a60u 0"''[j(Y)<1I8~60~''''b 5 (b'Jmo) h...,8'Jl:!.'>P1 ~l.:.'0 b 0""ha,"~~(Y)6"" dO 0""huau d~ h...,6...,8oUO u...,~...,'b~~a~(Y) .1(Y)~o\J(), <1I(Y)a~oh 8MJ8~s:!,'~60h 3""~'" o""boh...,'bl.:.'~<1I~o,., 01.012012 - 31.12.2012 (24:00 u...,...,mo) .1~~o(y)~Oj

8.1.2 (Y)~"" bou aJo8ob 8080~m~o b b0'[j'Jd3~~'ba b08a~o(30b(y) 8M8h..., b'J<1I a60h ao~~6o b d~8m b333'"dO, h",8tJ~o(30b(y) a(Y)8h0b'J<1I~6ob ~o<1ltJ6'J~tJ60 8'b~~ll3a~ob 80tJ~ h~'J~""~ ""b...,'b~""'J~~tJ6,'l h"'l!,'0'b~3ll3M .1(Y)~obom o",5b",'b~ll<1l'J~0 ~oa060u '[j""~0~a6 dO dab...,0...,80b u...,8tJ~0(30b(Y)

~""y~b~0'J~~6aom0h 8'b~3tJ3~R)oh 80tJ<1I .1o<1l~",,)o<1lo "'bo",<1Iodhy(Y)<1ItJ0omj 8.1.3 '~'b<1l'Jb3tJ~::JM u ~..., 'bl.:.'atJ'J~o b u08~~0(30blY' 81TJ8h,,> b'J<1ItJ6,., Oh"aO u'J(lP~O ,.,<1If1aa",hoh .1<1IOh(3o.1oh

s:!,''''U3om, b0J0<11m3tJ~(Y) b 6tJ<1I06 (Y) <1100 'b~ 8(Y) J8a~, ha60 h80a<1l ~ooah'llo<1la6'J~ b,.,8ll~0(306(Y)

s~""vaha°'J~aO"'dO ; 8.1.4 8'b~~~3~~0 h 80a<1l ~..., 'b~aa'J~ob",m30 b b...,~...,(h~lltJll(TJ ...,6..., 'l1~""'J~OO') 'l10 'J.)<1Ioh mJ80h d08m b;13~""dO

~~..., 'b~3~'J~ h 'J""~o 'Jb~"" 0...,btl8...,<1I6(Y)b Ytl<1lo~Moomo U0bom ; 8.1.5 a'b~3~3~~m0b yOb0hy 0<110 d~lYI""bba~oom ...,<1I,.,J~(y)~00~tl<1l h08U~0(30blTJ ~"y ~ Utl0'J~ ~o" dO

8080<11(1I~oh0h ~...,'b~~0'J~0 lJ<1I'J~0~ '[j...,<11,,>~u h...,8~~ou061TJ 81Y)8u,.,b'J<1I~dolJ ~o<1l~0'J~tl00U, b(TJ~(y)

(I ,'lVtJ'J~o b,.,<1I~tl0o U d~ lJ0ba6 dO lJ"d080 lJo h"a~~0(306(Y) ~,., '[306...,6 h'0<110 ~(Y) J'J8~b60000 h 8'b~3~3~~0 h0m30h V0<11~o~60 U dtl8~~o a,., U alJ b,.,<1I?C:~oo lJ<1I'J~ "s:!,' '05,.,(h~"'J~~~o",,, h...,~..., 'h~3~3M

J(Y)~ohoh Jo<1l(Y)o~oom..., ~..., 3...,UdO 0""bu...,'b~3~'J~0 v~hom ~" ~08060b 'lp<1IOR)~OdO.

8.1.6 ,,<1I...,J<1I(Y)300~tl<1l u08tJ~oOOb(y) ~0Y tJ u~0'J~ tJ00dO u...,3~s:!,'0(306(Y) 31TJ8h,., b'J<1IOdob 80~~00~,,6 30 J0~a6~0<11'J~O s:!,'~o lJ 00ha03~(y)60'aO, ~0 'b~3~'J~a..., 8'b~3tJ3~~ lJ 'J6~..., y 0<11'J~006(Y)u (I~8~~00 u...,8~~0(3ofi(Y) ~0 'B0b0bU'J<1Io ~MJ'Ja~b60(300:

...,) .1(Y)~ouou ~..., JO<1l0~(y)dOh 81Yly 3(YldolJ "b~U60 ;

0) J""~J'J~""Oo"" (u...,~o<1l(Y)~OOU 00aOlbllOU...,dO) ; 0) 'B(Y)<1I8..., N' IV-100~ ; ~) f1"60<11a0'J~0 0081')Ja~ ~30 lJ ~0 uJ3btJoo ; ~) 80~tl0'J~0 u08~~0(30bM 8M8u0b'J<1I~doh "b/~0 ~Jo80h 80a<1l s:!,',,50d5'J~0 8~~o,l,,8ab6~oolJ

u"'[j"b'J<1Io b o"~" b~o b ~08"~,, b6'J<1I~d~~o ~(Y)J'J8~h61100 ; ~) ~...,'bI::?~~'J~ob b...,O"bJ(Y) ~~J~0'b06~00 ;

8.1.6 .1-':JbJ60(1) o...,bb"'b~~<1I'J~o ~,,'b~3~'J~o b 800<11 y,.,<1I~ODhOR)O h<1l'JR':.J(Y)'l30~o ~ITJJ'J8~b60(30" 8'l1~3~3~~(!.'> 'Jb~" o"ho bO~MlJ ~0 81'),,> b~06(Y) lJ ~,,> (hl.:.'311'J~0 h,.,lYI30h h,.,<1I'x,~21O h ,'>b,'>'b~''>'J<1Ia00

Y0<11~OtJbO~""b ,)<11""'Joa0,)bob 14 J,)~a6~,,<1I'J~ ~~~dO. 82 a'b~3D3D~oIaoaVf')~DOD~O"lI'B~DO~af')bo~o~:

8.2.1 s:!,") 'b~3~'J~0 h, (I<1I(Y)80mo b~~ daJ<1I'J~ ~oob d~Y::Ja~60h da8m b3a3''>dO (o,,><1Is:!,"'> 0...,<11~"(33,)~ aooh,,> ~" l!,'oh(3o.1~Ob'J<1Io o0~0(3~M8oh...,), ,)haatJ 80U (Y)'x,,"bou y ll3<11tJdU u,,>~..., 'b~3a3(Y) 8(Y)8u,) b'J<1Iao,) 'Jb~')

o,)'Jo<1ldll~~am b~R'daJ<1I'JR'a60U 8MJ8~~a60U ')a<1loM~do, m';:] ""~hOdh'JR'0 .10<110 8(Y)8~~3bM (Y)<1Io m30b 0""b8""3~(Y)0') (10 a<1lm~o<1l,)~,,>~ b<1l'JR',)~ 0""~'''0 b~o \1 d~b.,,6,.,8o lJo Ja<1loM~o b b,)~,) 'b~3ll3(Y)

.1<11 a80,) b. 8.2.2 ~,) 'b~a~';:]~ob d30R' u, <1IM8~R' b...,O b...,~..., 'b~3a3(Y) J""J~6 dO 3omomo0'J~0 'b~3<11'J~0 ,)b,)Jo

u,)~..., 'b~3tl3(Y) b~R' daJ<1I'J~ ~oob d,,~,) do oaua~ob o~8~~o 'oa'Jb<1l'J~ ~ao"", U,)~,) 'b~3aa(Y) 3(Y)8b...,b'J<1Ia6,) 'Jb,.,<1If1'Jh~aO') 80a~Ob,,><1I~ b~R' dO,l<1l'JR' ~dO lJ dMR'(Y)8~ a·

83 ~~a'b~3D301(JDabtl0~3D~o3""~~D0"ll~o~: 8.3.1 o"s~"nb')~I')U u,)~...,'bl.:.'3ll3(y' ,3 <11 a80..., 8'l1~3tJ3tJR'm,)h/808Y(Y)~lld~R'm,'>h d~m""hb8~0'JR'0 y~uou

30h~~aom;

8.3.2 b"t)o<1l(Y)~oo lJ da8m b3~3,) dO o...,~...,h(3tlu a'b~~tl3tJR' h/8oayM~adO~ h ~..., 'l1~3~'JR'0U d<1lM80mo b~R' d~J<1I'J~ tJ0"'"

8.3.3 b~R'0 d~'JV::J(Y)h 8'b~3~3a~oh/808y(Y)~~0~olJ 80~<1I lJ...,~" 'b~3~3(Y) d~8m b3030 lJ ~"~0(TJ8" bm...,b ~" 80 h dal!,'ao~om,,6 ~"J"3oo<1la0'J~n 81')h""o08adOh 8(Y)Ja~ ~3o-8(Y)d0tJd,., II;

8.3.4 h"~!,, 'b~3a3(Y) 8(Y)8u,) b'J<1I~dolJ JMM<1I~o60000 h,., ~" h,.,<1Io lJbo II 8'J~8030 J(Y)h6<11(Y)~0 b 8o'bbom 0,,8(Y)::I(Y)b 8'b~3~3~~m""b/808VlTJ~tJd3~m""b Ih'l,l(y)b6"'J6(Y) .30~0;

8.3.5 b,,8~~oo05(Y) 8(Y)ah..., b'J<1I~ooh u...,~o<1l(Y)tJ60 lJ dtJU""btJo ~..., 'l1~3a-':J~a,." ,.,6 bUOOb80a<1l3,'l lJb30 ~"o66~<1I~h~6'J~8" .1n <118 " y06..., hy,)<11 ,)b lJ,,>8~~oo06(Y) al,)8h,) b';:]<11~60 h ~,,> u<1I'J~ ~0,)3~~ 'Jh~,)

d~,)6::J(y)00b(Y)b 8'b~3~~a~ U h0~~~~08n UM u06u~ ~'[j(Y)h(y) lJ,'>Oh'l31,,<1I8...,o0(Y) u...,8u,)b';:]<1IoU h,)(I'J0~ ~oom 2 555 333.

8.3.6 0,)~,)'J~~0~~0 ...,80';:]~06(Y)<1I0'J~o 8(Y)au..., b';:]<11 300h d~am h~~3''> (10, <1I(Y)~~h""(3 v06"uy,)<1Io d~611Moo6~6"" (Y)~oaJ ~fJ(y)da60m dll'JdR'aOa~O,'>, ...,hamo d~6:.J(Y,OObaO"" o,)Jam~au h...,a~)~0(306M 3M3u;:ri6&2IOU -~~~lld08~ll ...,5 ,)<11''>'Jo3o,'>6ah 8(Y,8b,,>h'J<1I~o(T&.-:.Q.dI(Yl ,)6 24 bm­ou..." / / __, '. \,

i~- ,'1'l \ •-'J

----1.\.----- 4

Page 5: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

8.3.7 o"'~"''V~JOJRO ('V~OJ60'VRo) .l(Y)uJoO"'R'V~O 3(,13b",b'V~tJ()Ob b~o~(YltJ0ou 'ClJ3mb,w,p'Clo, ~(Y)~Ju",O

Vo6",uV "'~o 'ClJO;j(Y)oo6Jo", (y)ooJdo'V~o Jo~(y)oJoom 'ClJ'VdRJolJRo,~, 'hJ3(,) bbJ5lJ0'V~o dDO<J(Y)oo6Do", 'V6~", o"'JDm~tJu "'~'" 'Vo3o",6lJu 48 bm-ou dlJ3~Jo cb050'

8.4 ~~a'b~a3aol'(J3ab:J0~a3S!::.'o ~1l3S!::.' 3~~a(Y) b0S!::.'0~: 8.4.1 lJ",~",'bs::?3J3{') 'ClD3mb;W30u ~"'~o(Y)30lJ",u 3(Y)omb{')3{')u 3'bs::?3D3DRou"'o.~6/808V(Y)~DoRobo",6 'b"'~"'Rob

",6",'bs::?"''V~Jo", N'l ~",6",~mob 'ClJu",o",30u",~;

8.4.2 b",~", 'bs::?3D3{') J{')~Jo boU ~"'J"'~o30 b ~6 o",6",~o 'V~Joo b 'CllJ3m b3D3'" (Jo, 3{') bmb{')3(Y)b a'bs::?3D3DRb/808V(Y)~lJoDRb ~"'d"'~o'VRo ')(Y)Rouob (J3b,~o,~aobo Y3bom 'V3'~~oob(Y)oob o",8{')Ob"'~DO'" ~'" J(Y)Robob o",6",bR30.~. ",a ,M(YI03~'V~",bm.~b ~'~,P3(Jo~30'J~J b"'~?(;DOU 0s::?Dob a'bs::?3D3<JRo/308V(Y)~<J°<JRo.

8.4.3 ')'VooR<J0R{')oob (JDom b3J3'" 'Clo, ~"'''' 'bs::?30(Y)u (JO'~Oo"'~3'CltJ m"'b",8(J~(')8DRO, ~",'bs::?3D'VR m",6",8'Cl~{')aDRm", R 08000u 'B"'~OR<J0dO (",~'V8DODb 1700 ,)o~o).

8.4.4 !~'" 'bs::?,W'VROb 3(Y)mb{')360u (Jll8mb3D3'"do 800s::?{') b o"'~"'Y<J3tJooR DO'" b",~", 'b~3D3{') J{')Robo b a(Y)d3<J~Doob 'Cllly;j3ll00b 'ClJb",bDo ;

85 ~~'b~33~S!::.'0 3~S!::.'~3~~S!::.'0~: 8.5.1 113"'O<J{')o06(Y)h 8'bs::?3D33Rb/808Y(Y)~D0tJ~Jb ,)(T)RObdO 8o(Y)omlJ0'VR' 6(')83~'bD u"'~'" 'hs::?3J3{')

cl<J8mb3D30u ~"'~o{')8ou 'ClDu",bDo (o"'~~,~ oa 'Cl38mb3D3360b"', ~(Y)~D1h~0 (T)003do'V~0 o"'~3a(Y)JoJoob

0",8{') 'ClDO;j(Y)o05Do", 'ClJ'VdR'DolJRo",); 8.5.2 R~",'bs::?3D'VRo 3"'R~D0'VRo", a'bs::?333JR u/80aY(')~<J0<JR u 80.~60~(Y) b 'V'3R'Do'" 8(Y)odo{') b ~'" 0"'306{')u

<J3llR'" 08 ~{')J'VallbO"'OO'" u, ~(')allR b",O 8'bs::?3ll3<JRo/a08Y{')~<J0JRo P)",m3RoU b",~ o~{')~

u"'~'" 'bs::?3D3(Y) ",5",'bs::?"''V~<J0ou",m30u. v06",,,,s::?a~Do d30U1b3<J3'"dO 8'h~3<J3<J~)oJaoaY{')~<J0<JRo 00(Y)3<J0b 'V'3R DO'"u "'~ ",,,,6,,,'bs::?"''V~{') b b",3lJ~ooo6(Y) 8{')olJ", b'V~lJoo lJ b"'~',1(:tJ0o.

8.6 ~~'b~33~~o ~'lJ~lJ~~a(Y)b0S!::.'0~:

8.6.1 Vo5.~8~Do"'~lJ blJRdDJ~'VR<J0olJ N' 1 ~"'h",~mob ,)O~(TIOlloob ~"'03om Y"''V;j<Jb{')b 8'bs::?3<J3<JR b/308y{')~ lJctJR'b 0",50h'~~36'VR'0 J~DOtJh'ho",;

8.6.2 yo5",8~tJ0"'~<J b<JR'Cl<JJ~'VRDcob N' I ~",6",~u>ob ,10~(T'0tJ0ob o.~m3",~obV06Doom 800~(T)1.J

h;,~", 'bs::?3ll3{') ",6",'bs::?"''V~ Dth

9. b')3.)~~iJ(,) ~~(T) 8(T)ffib(T)36iJ30: 9.1 (Y)~o lJ",a<J~oOo6(Y) J'V6doob 0'"bb6", (m b'V 3"'Job J(')~J'V bDcO ~.~ 8/d) - b.~8tJ~ooo6(Y) J'V6do<J0dO

DdoHo b 0",6m3lJDc"" ~(')8Rob '3'V6doo",o om3'~RoyOblJO b b,~~.~ 'l>s::?3D3(Y) J~{')o~",30 h ,,,~806obO~o~<Jc,,,b,,, ~,' "'~ooR'blJ ,10~3D~J.~~0 b.~8<J~oOob(T) ~,~ b8"'~lJoob ",s::?3(Y)f7D6,~ 11. o",8PIJ3R'D3D0'bD ~'" J(Y)hb'VR'O"'ooD0'bD 303",~m3ob o"'OlJcblJ, '~3,~~8;j(y''l3(T)Oob obO(Y)~oob o.~blJ5",lJ,

~'" 'l:'s::?3D'VRob"'m301.J ~DODJoo b o",8{')yD~'" lJ. 9.2 ~",'b~3D'VR'0lJ lJ'V~30R'0U 'Cl<J8mb3<J3",(Jo (Y)?(;",bolJ YD3~DoOU (811'V~R'1l 65 y~J,)8~3 ~'" d30~DcO 0-25

VR';,a~D)' ~'" 'bs::?3<J30lJ d<JlJ",d~<JcR'{')o",; 9.3 ~'" 'bs::?3D'VRoh lJ'V~30RoU 'ClD3mb3D3'" 'Clo 3'Cl(Y)0R'0b, ~",/d3.~ .~b"'do b 'Cl::J'V'b~'V~"'3"'~ ~'" 'bs::?,lD30b

'Cl<Jb;,dR<JcR'{')o",; 9.4 'ClO"'Oo"'~D'ClD m",6",3(j~{')8RDcob ~.~'b~3D3ob (jD1h)dR'tJc~(,)o.~;

9.5 Jo~,~~o <Jd030 lJ 30tJ~ lJ"''''3~3a(Y)'B(Y) lJ '3'V~O~Jo b (o0'VR' <Joohoh) O'~0380 h dtJb"'dR' LlO~(,)o",;

9.6 Jo~,)~O <Jdo8olJ 80<J~ ~..,'b~33,;,)R'b<J '3(')~8.., N'100 ..,ob 0"0<J8ob (j<Jb",d~\<J0~(Y)o" ,P5{')68~ac~(Y)oom

o",m(J"R'ouyo6<Jc'VR'0 V<Ju<J0ou u~,;,)R'o ~"'03om. 9.7 Jo~,~~o ad080u 80D~ d~oD~o OJo3o<pa"';j'VII<Jc<JRo a<J~oJ",o360ob o",o{')V<J~ob 'Cl3b",dR'Jo~(y)o",; 9.8 Jo~,',~o 3d03o lJ o0tJ~ ",8o';')~",O{')~0';')~0 8{')8u,., b'V~tJco b')U>30U o03.~~m3tJcob o",8{')yJ~o lJ

'ClJu,.,dRJCR'{')c",; 9.9 J(Y)6C)~"'do(Y)~0/ J~{')3"'o~ 3~0 JR'0bOJJoob '3",~m{') db3R'o; 9.10 u",8<J~OOOb{') 8(Y)au"b'V~tJ0ou m"'30b';')'lPR'0 ",~PI33,,6o;

9.11 ",6",'bs::?"''V~J0,.,h Jd3J8~Jo"'~ac,., ~,,'l1s::?3D,p8~tJ ,.,~ 1.JtJ0'V~10 ~'~'~3"'~Jc3oob 8,.,m d(T)~O lJ d~(Y)60J'VR'0

~"''''3'''~JoJcou aJ';')~6",~(Y)c,.,

",6", 'bs::?"''V~Jc",u <Jd3J8~<Jc"'~Jc,) ~.~ 'bs::?3J3",a~tJ ,.,~ 1.JJ0';')~o ~')'~3"'~tJ0tJ0oll o,~aV3')3tJ(l,ob ad';')~b",~(y,(l,.).

Page 6: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

~~bManwoGo6ob GfP~fIx>

N2

1 .,

\

2

aM(')3.)0WO(YlOU <'p.)u.)bO~Of>.) <JC'1<JU.)b~MO~OU

6030

o3u "u.)o'b.)C'1 3C'1~oJ~060J.)" C'1X.)bou od080u 8C'18u.)b';')Mn<'>.)

00" "1»ilJ~5,,<:,'" J_05"60" _I C'1X.)bou od080u 8C'18u.)b'0MOl'>.)

MOo°C'160

m<'>o~ouo I I

moo~ouo I

80u.)8.)Mmo

m03<'pC'1MO 81:.?3<.P~oU II

I"3m''''do" ,. N216 J

3

,

4

I

I

I

i

I

W.)30m 6.)6oo3O~oU

u.'>80woo06C'1 oo66MO

d'0m.'>ouou MJ060o'bou 8M.'>3.'>~3MC'1l(l0~0.'>60

3C'l~~060J.)

C'1X.)bob Od080b 8C'18u.)b'0MOf>.'>

C'1X.)bob od080u 8C'18u.'>b'0MO<'>.'>

I I

ml'>o~ouo

djm.)ouo I

I

djm.'>obo

C(3C'1mo

oC'1MO

'b'0o<.p°Wo

o.)mj80

~~~~D~n&O

I I

m..'>l'>j~.'>dou dolO i

I J.'>JC'1 J0l'>C'1Md.'>~odou d. 9

I I i i

m.'>8.'>M 80l(l0b dN25/7I

MOJ3.'>3.'>u d· IO

I

d· d'0m.'>ouou W· 6.'>'b.'>Moo3O~oU!

I!

u.'>b. ll.'>C'1X.'>bC'1 80W. I C'lX.)bou Od080u5

I 8C'18b.)b'0MOf>.'>MOo0C'16.'>~jMO u.'>bV.'>3~C'1 \

~or-­C'lX.)bou Od080u

I 6 oau "80wod~.'>o XC'1MX0.'> l(lC'1mo" 8C'18u.)b'C)MOf>.)

~ (lJb "X.'>68MOJ3~<'lo.'> t13:J~.'>b.'>0J3ob"I C'lX.'>bou Od080b

1l,:,<'lX,:,b<'l 8:JQ?ooo6011 M:J2l0<'l6.'>~'CJMOI 7 I 8C'18u.)b'0MO<'>.)

O:J60MO

! o3u "60M806.)~00l .'>8l'>j~.'>6C'1MO.'> C'lX.)bou Od080b8

8C'18u.)b';')Mnl'>.)"u.)6'0uoOl !

-

C'lX.'>bou Od0801l I 9 b.)'b1:.?3.'>C'1 u.'>80woo06C'1 UOM3OUO

8C'1811.)b'0MOl'>.)

MJ0600'bob b.'>86Mowoob !

C'1X.'>bob Od080bI 10I 8C'1811.'>bjMnf>.'>

lI.'>w· b.)0'0Moll 1I.'>J3.'>6dC'1 b.)o.)6~C'1l(l0~)00C'1 b.).)3.)Q?81.J~C'1

C'1X.'>bob Od080b~:-I 1I.'>.'>3.'>W8::JC'1l(l('}-3C'1~oJ~060J'0MO

8C'18l1.'>bjMo°.)o.)oMmo.'>60i:'>.'>

f--­C'1X.'>boll Od080bI 12 l(lOMC'180WO BC'18b.)b';")Mni:'>.)I

! I C'1X.)boll Od080ll"d.)Mm'0~o C(3C'1~.'>wob

13! 8C'1811.)b';')Mno.)lI.)8.~';')M6.)~C'1 nn6OMO"

I

I I

b.)80MOW°.'> I .)1:.?8.'>0D60<'>~01l d.244 I

i b.'>0'0MO I I

I ) ,

I

'bob6.'>C(3C'16 II 8.'>1:.?~.'>JO~odob dA

I I0 I

--+--~---

Mjllm.'>3° I o.'>o.'>M060b d· NQ12 I

Ob063.'>~ob o'b.'>OJDOo~o NQ14I

'b'0oWowo O· W.)W0.'>601l d· NQ1 I -_. ----­I I i

I I

--i-I !

N2 aM(')3.)0<.PoMOb <'p.)b.)bD~Df>.) <J(')8b.'>b~MOl'>oU

MOo°C'160 <Joll.)8.'>Mmo 0060036.)6 030

1 03b "o0C'1l130ll wo.)o6C'1uOoJ.'>" .'>8f>j~.'>OC'1Mj~0 mf>o~ollo J.'>3J.'>3.'>dob o.'>B'boMo NQ 33i

2 o3b "D3MC'180WOO60Mo" .'>8f>j~.'>6C'1Mj~0 m(')o~ol.lo 3.)tJ.)-C(30.'>30~.'>b dNQ75 I I

3 "b.'>80woo06C'1 JC'16OOM60 .'>8i:'>'0~.)0C'1M'0~0 i moo~ollo lI.'>0'0Mm.'>~C'1U dNQ 32

I bO<'l8.'>O<'l~<'l2l°'CJMO

" !

Page 7: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

7 (l.3b "ll.'>8J':JM5.'>~l"l

.3Ml"lCBo~.'>dOoJ':JMO oa50MO NQ5"

9

'B.3ll "ll.'>aM(J).'>'Bl"lMOlll"l ll.'>8awoo05l"l 8 .'>8l'>':J~.'>0l"lM':J~0 (J)l'>o~obo .'>b.'>(J)0.'>50b d.NQ36.'>

~_-+- --=-.'>l'>l"lM.'>O_l"l_M_O_.'>'~' -----t---------+--------+------~-----_+--------'B.3ll "J.'>8J.'>80da W.'> .3.'>M050l"lMal'>0­

5 l"l .'>(')0"

10

16

17 (J)l'>o~obo

--+-----~~------+--------

19

(l.3b "ob5ob M.'>0('}50lJ NQ518 .'>al'>':J~.)Ol"lM':J~O (J)l'>o~ollo

__--+-_a_l"l_'b_M---"'--O~(J).'>_.3_l"l__""__o""_=_ _'L_ ___+-------+__­

lJb M':Jb(J).'>3oll N92 ll.'>aJ':JM5.'>~l"l-0.'> 5l"lll 0 MO 5 MO

!,>.)(J)'j80 I (,),)M.)(J).)(l3o~oll d· NQ 24

"'"""ao I "'''''m,a3o<:,0_d_'N_Q_3_0_--L-­ _

I .'>al'>'j~.'>Ol"lM':J~O d'j(J).'>ollo I22

"l'>.'>(J)':J80ll l,.'>\!?o.'>05l"lllooJl"l \!?.'> I

1_20_+---_.'>_~_W_M_5_0~m""0___'5a"'J_J:_:_,,5_.'>_~_l"l_l'>_O_ll_ _____j-.'>8-l'>-':J-~-.)0l"lM':J~O I

'B.3ll "b.'>l"l'V.'>bl"l a"m00050b I 21 {\, <.1, .'>al'>':J~.'>Ol"lM':J~O 1----_-+-­__M-"'-''----0l''l5 ~o a50MO"

d':J(J).'>olloll MJ0500'boll aM.'>3.'>~).3Ml"lCBO~0.'>50

7

.:>6(,}~(,}(')0'0MO _

_ _+------­

---L-__~ I

I .'>8l'>':J~.'>0l"lM'j~0 d':J(J).'>obo I

I

I

3· 3'0OJ.:>olJolJ c;r. 6.:>'b':>Moo3o<::;,olJ lJ.:>b. lJ':><'l'X.:>b<'l ao<!? MD(')o<'l6':><::;''0Mo

lJ.:>lJlJ':>:l~('} G066MO I 23

.3l"l~0 050.'>

a~~a~o f----+--+---­

M':Jb(J).'>3a~olld·N2 6

-~~.---+-------------"----;;;:-~~~:::_=_~==;~=:J+::__--

~o I' 'b':JoWowo I 'b. o.'>all.'>b':JMw°.'> _$;H---_-F;~==-t--~~I----------'--~------'----'o.'>8'boMo N23~_---b';K-f-\--t

25

29

30

27

26

f--2_4----/_'B.3_b_d_._CB_l"l_(J)_O_U_'__NQ_2_.3_l"l_~_OJ_~_0_50_J_.'>__+-.'>-8l'>-':J-~-.'>-0-l"l-M-':J-~-0_+__-CB-l"l~(J)O +[__b_.'>a_a_o_M_o_~_l"l_b_d_._6_)

.'>al'>'j~.'>Ol"lM':J~O I CBl"l(J)o i

I 28

I 31

Page 8: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

I 'b';Jo<;Q0<;Qo ()- <;Q.'><;Qo.'>60b I -----­I j. NQl I lI6M8.:>6M<:::'MO°'C)MO

I

II .'>~8.'>dD60e>~oll o.'>8'bOMo NQ31 I

I .:>~.:>'b60b o.:>a'b!!Ql~=:=l lI6MB.:>6M<:::'M00'C)MO

'X,(Y}M'X,0.:>d 0~0,---ll--,d,--N~Q_15 _

J.'>bDmob 0'b':>OJDOo~o NQ13

8

I

~';J~~0.'>6.'>b j . NQ18/20 I I ~';Je>~0.:>5.'>b I me>o~obo \]06.'>

NQ9--­

aO~C'l(W~D

(jJb ''<.~DM806.'>~0'' .'>8e>';J~.'>O(Y}MO.'>

___ "ll.'>60bo"

dall ".'>b.'>~d.'>~.'>dob ll':>.'>3.'><;Q8~(Y}<z3(Y}­

3(Y}~oJ~060J';JMO o.'>oMmo.'>60e>.'>"

1

32

8

36

I 33

I .'>8~';J~.'>O(Y}M';J~0 I'b';Jo<;Q°<;Qo

.'>8e>';J~.'>O(Y}M';J~0 .'>b.'>~j.:>~.:>jo

04 (jJb" 6 M 0':>+"

~3_5--+ a_Jl~6.'>~0" ---+---_

dab "b':>O.'>MD'X,(Y}ll .:>ae>';J~,:>o(Y}M';J~­J(Y}~oJ~060J';JMO o':>DMmo.:>6De>.'>"- .:>ae>';J~':>O(Y}M';J~O I u.'>o.'>MD'X,(Y)

b.'>(Y}'X,.'>~ 8D<;Q00060u 0060MO

Page 9: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

9 0'

I

W

W

c:­

O- o o 3 01 Cr ~ ::l ef

c...

.. 0

13~

o 0

01

18

c2 0

o c;;

:"

? ~

c:-8

tI­tI­

8 13

tr

'"

1

8

3'

~&

3

0CS

I33

0 tI­ 01

o

c:­

O- Cr

o ~ 3­ (j 13 o

c;;:"

w IW

I W

Cl'>

l.n

+>

0

I I 03

!:

Jc:-

§!

tI­,

,tl-

ci

u

--i a C

r

3 ~

1

3 • ?

I c:

­

I

& tI­ o o 3 01

C

r 3'

o 13 o

~ I~

031C

:­'"

c:- Cl

o o ~

Cr J 13 o 3

c:­~~

CF

ef

0"

ef

g,

g,

g, ~

rO

tr

r <

r_

' j

U

03

~

3­3

' 3

' 'i

~

o 0

' U

~'o

3

' U

18

~

55

o 9

0 0

0 3

' '0

o

tr

tI­tI­

0 ::l

~

3'

Cr

18

~

3'

"O

J

~ 8

g 1

0'

1i7 g

3

' ~

:)

0

' 113

tr~

01

11

8

, ::J

c;;:"

r.I

0 tI-

U:)

:)

c..l.

. ' ~

c...

.. Q­

,,0

'

~

c;;:"

"

...,

0""""

~

c..l.

. Z

c:

­c:

­c;

;:"

z '8

c..l.

. "

'0

c..l.

. c.

.l..

....

. '0

c:-'

2 ".

Ow

2

'0

J:>

N

00

OJ

'0

W

0

0

tr

0'

o 13 tI­ 0­ 3 3'

(j 13

W

lD

c:­

O-

Cr o ::l ~ 3­ o 13

::l

g:: 0" &

~

c:­

0 tr

c:

­tr

O

J c.

J 3

'tr

C

r

'&'t

c..c.1

3 3

'"

CS

3'

3 3 CS

o '8 Cr

01

o

0" &

o 3' o c:­

O­ tI­ o o 3 01 tI­ 3'

o 13 o c:­

Cr tl­ c.....

Cr

Q.,

o c:­

c..l.

. N

c=

"'"

o-a>

3

0'

ClJ

"'13

Go

'"

30

­13

3 3

3'

O'c

§0

13C§

0

5'­c:­

Cr 8 Cr

c:­

18

Cr

OJ 1

8 c..c

. "

3 CT

"

CS

Cr

~

3 03

3',

0

9 '"

3'

0 3

0O

J IC

r 13

c:

­O

l 0

c:­

I~ c

.....

Cr

o~

Cr

13 ~

o

Cr

01

01

o Q

.,

c.....

3 o 3

' o

;::1

~+>

0 N

-­---

-1-­

't:­1-3

g;

3'

o 0

+>0 w

13 tI­ 0­ J 13 o 9 u 13

Cr

c.J o

~ i

'"

c;;:"

0

" 0

­0

t1 ~01

~

13

::l 0

c;;:"

c;

;:"

c..l.

. " &

~

~tr.....

"

~-(

It

<j'.

, ~~

Ig,

0'

0'

o 13 tI- Go

3 3'

o 13 :)

10

\

0:)

0 I:):::>

0 0

:)

0 0

00

0 5'

-::l

:)

031C

:­'"

C;

:-Q;

~

3' ~

8~

tl­c:

­ 3 o

+>0

Cl'>

UN

.....

W

.....

Cr:

::>

I

10

c;

;:"

2 +>

0'0

0

' 0

10

0

:::>

c:-

....

. OJ

I

0 ,

::J ...

.. ...

..l.

n

~

-.J

1

3:)

-.J

'0

__

_

_Cl'>_~___

_

_ C?

-~.

_

_ -+

--c;;:"

L

nJ:>

tr

V

tr

tr

Cr

c.r

Cor

c.r

tr

trtr

tr

c.r

13

C

tr

V

tr

c.r

0'

0'

0'

0'

0'

0'

0'0

' 0

' 0

' 0

' 0

' 0

' c;

;:"

30

' 0

' 0

' 0

'0'

0 0

00

0

00

0 (j

a>C

§ (j

01

13

13

113

13

13 @

13

13 ~

13

13

c;::

0.

13

113

13tI-

tI-I

tI-tI-

'"

tI-

tI-tI-

tI-Cr

tr

tr

W

3

'" I

tI-Cr

0-Go

Go

0-

0-

0-Go

Go

0-

130-

0-0­

3 3

I3

3

~ 3~

3

3 ~

3

3 3

~ 3

33

'

3'

I3

' 3

' ri

' 3

'3

' 3

' 3

'3

'3

' 3

' 0

' c:r

3'

3'

0

(jl(j

(j

U

(j

(j

(j

(j

0 (j

0 13

13

13

13

13 13

13

13

13

13

C§ '8

13

13~

1

---r

--·-r--­

-~

W

Iw

.....N

c;;:"

g c;

;:" Cr

03

33

'",

~.

::l

c;;:"

~

Cr

C:-\ _

tr

3 Q

; O

J 0

1

tI-U

18

9

3'

18

~tr OJ tr

0

1

0 O

3U

0

3 3

(j

0

3 ?'8

1 ~

c:

­• ~

c:-

U 3'

c.J o c:­

::l

c:­

O- Cr

o :::> 3 01 tI­ 3'

(j 13

:)

OJ

I I'

II

9s;.

I

0'

0'

0'

0'

0'1

~

~

9 9

9 ~

9

0~'

tI-

ItI-

tI-tI-

tI-I

U

U

0'

0'

0'

0'

0'

0'

0'

01

9

99

99

9 9

00

0 0

:)

I0

0 (j

0

I0

0 ~

tI-

tI-13

1313

13

13

13r.I~:J

O

J OJ

IOJ

OJ

g.

Ig

. 0

00

I0

::l 0

0'::

J 0

0 0

0 0

:::>

:::>

c;;:"

c;

;:"

c;;:"

c;

;:"

c;;:"

c:

-c;

;:":::>

:)

:)

0:)

:)

0 0

---

I ---1

0>

e

f;,o

9

I OJ

0

' c:

-g,~;,o

0

' c.

.l..

I U

3

eftl-::l

:)

::l

g.

~ I

g, g

~ tI-

~ 2

0

0 2

::l c;

;:"3

' ~

(1

:::>I

5 :::>

'5

I ~

0

9 ~

01

~l

lf3

l.",C

?!$;..U

9l

: r.I

..t:

:::t

I-;,

oc:

-r.I

~

r.I :::

>...,

-

03

'0

0 .-

I:>

~'

-'

U

c:-

' ::J

.....

3'

0 c.

.l..

' ::J

c..l.

. ' ~

tI-

&:)

:) c;

;:" ~'o

13

c.

J ~

N

tI-

c..l.

."

:).

...,

01

c:

-c;

;:"

tI-c.

.l..

tI-:)

c..c

. 2

c;;:"

2

c:-

:)

g.

c..l.

. tI-

c:-

" 1

8::

:>

c;;:"

18

I:.....

g.0

3:::>

c.

J3 1

0

.....

10

c.

.l..

c:-

" 0

" Z

0 c.

.l..

3 I0

"

tI­0

0

.....

VI

2 '0

tI-

3'

tI-c.

.l..

~

01

0 ::3

+>

0 ~

2

" 0

0

'0

01I

UI

N

00

Cl'>

2 r.I

1 ..

...

1 ..

...

Ln

l+>

o

.....

Cl'>

.....

-.J

.....

00

~

It£;

N .....

~I

~

N

L

n

~ ~

~ ~

c:­

=

=

w

N

=l~-

I N

o

lD

00

""-

J I

O"l

c;;

:"0

' 0

3~L

trci

g

OJ~

c.

.l..

a3

3'

03

~I:>

9

03

U

'"

" =

0

03

"

U

03

'"

OJ '

0

0'

'"

03

~

~,

c..l

.. 9

'"

03

CS

'"

c;

;:"

U

tI-0

c:­

tr'"

U

"OJ

c:-

U

c;;:"

-

c.J

_ ~

1J~~~",'§q~

~ '"

-g;

'8~ ~

blj-

o 3

'9 c:-tr~3

c:-OJ~o

3'g

. 3

' c...

.. c:

-3

0-

~

~c;;

:"3

tI­u

0, ~

~

3 ~

3

'3

OJ

tr

o.

c:-

0 13

~

0

&

c;;:"

."

. g

3 -

Cr

c.....

3 ~

-

tI-v.u

'::

J U

c.

J 0

,;p

IJ-I

8 tI-

1 =

3=

'8 ~

3 0

1 13

1 8

~ ~

I.~~

8 0

=0=

~

o~

1

18

OJ

&J

I '8

• 18

g'

2_

k2

3' '8

3 3

o3

0 ef

I 2:-

I 8

0-

-tr=

0

c;;:"

0

' ::l=

o 0

Otl-

::l

0

1~3

c;

;:"

13

~

3 ~

J~~3 :

~ ~l

c:.';) I

C:-

Ic:­

~~

0-0-

0-0

-0

-0-

0-

tI-C

rtl-

tr

tI-tI-

Cr

tI-tI­

00

0

00

0

00

o

::l ~

0

00

::l 0

03

33

33

3

3 3

3

01

0

1

01

.0

1

01

0

1

01

01

0

1

tr

CrC

l'C

r

C;

tr

c.r

tr

c.r

3'

3'

3'

3'

3'

3'

3'

3'

3'

o 0

00

0 0

00

13

1313

13

13

13

13

13

13

o ::l0

0 0

00

0

00

I

~ 11

Page 10: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

~

I

I 44 ,~

45

I

46 ,

: 47

,

48

I I 49

I 50

51 : ,

52 ,

I 53 .

! 54 L

55 I

j

56I

I

bb "b.'>o.'>(i),3XMlI (i).'>oM5~~o

b').'>~.'>C98HM'l3M"

'l3,3(i)M8,3Q?o

lib "jo.'>OJ~(i)ob 1I.'>8,3Q?ooo5M b.'>6o(').'>(i)';']~o 5.'>Vo~o"

(l311 "80b,3OJoll 8(i).'>3.'>~3(i)M'l30~o.'>5o

b.'l.'>3.'>Q?8(;jM'l3M"

Page 11: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

~M8.:> 0 MD?lO<'l6':>~';"]MO V':>Ma<'la':>W~Q5~<'l<'>') !B.:>M8.:> 0 M:JI'>0<'l6')~~MO V.'lM8<'l8.'l§> )85~<'l<'>.'l

-1~

1

2

: 3 , ll:.llVM:'!B("} W:.b8:,MQ<'>ob

1l.'l811:.b'iJMo 222222

11. .')6o.')(i')OOb'V'(T)(i')D~.'), cn.')bD~O

11.1 u.., bll~a2J~,;,)~ 2('W) ~0~20';')~200 lJ (lP~0~20 ao 0..,llb(Y)~U02~1~Di\,~ mlJiJ lJ..,d6"'6(") o..,Il~OOOO1

o"'01,p~ouVoIl20';')~0 J2~u(Y)6..,~olJ, 2a2~06';')lJ20ou, ~lld6(Y)~oL a~r)1l3ll~m,~ lJ,~oiJ!.(Y)lJ Vll3~lloob" ~..,

O"'U3~001 J~(Y)o~..,a20dO a(Y)Il..,Vo~ 2 u6,;,)~21l601"', ..,h23ll "'iJUo~ Di\~(Y)ooL a2a01b323'"dO, d6"6o"'~lldll m"Edla~(Y)all~01" lJ..,~..,'b~3D3(Y) J~2aoob "Il..,'b~",;,)~llo,~, L';')~ - ..,~,~';')3D6DlJ 1700 Jo~o.

11.2 b2~ (lDJ~iJ~ D()OL 11.1 JiJIld60m 0..,1lu.., 'b~3~';')~ O1om(Y)D';')~ ,30~'bD, ~..,a'b~3D30 L aOD~

a'b~3ll32~0 L,~m30 lJ o"'~'" L.., b~ ll~o tl(Y)3ll~m30iJ~0 b..,~.., 'b~323(Y) m..,6 ho h (Y)~ll6(Y)().., (lD"'~o26L 2410 «("}(3~..,(Y)mbo) ~..,~L ~.., 20 mD01~lJ.

11.3 b2~(l2J~,;,)~2(,)()L 'B"'~o~Di\(lo "'hO,~~OdUV(Y)~D()" ,~6iJ ~,,3'lJ~3ll3olJ 30D~ u..,~..,'b~3ll3(Y) 01..,6boL o"'~'" b~.., 0..,6b(y)~u02~~D()'" tl(Y)3D~0130iJ~"'~, iJ6..,,~?~(Y) ..,llo..,~o'auV(yJ~D()O lJ ,(l(Y)~aOO1, D~01013o..,1l0

J(Y)IlLooll"'(JOOO1 a'b~3D3D~0 h aOD~ V..,~3(Y)~ollfio~0 ,~fiO,~MO(l-'lPd6iJ~oU u"',{liJd3D~'bD,

V",Ma(Y)~oD60~..,6 10("'010) L..,aiJ')"'(Y) ~~oL 3"'~'" (10. ..,6o..,~oa-'B"'d6iJ~'~ dO 30D01001ll'''''' ~"a'b~lli130u aOD~ dDU,)()..,aou O1,lJdO o..,~..,u..,b~D~o b..,~..,'b~3D3(Y) J~llaoob (Y)~D6(Y)"',~ V06..,3~Do"'~D hD~(lDJ~iJ~D()OU 11.1 ~.., 8.3.8 JiJ6d60 lJ dDb..,()..,(lo lJ..,~ ~.., 'b~3iJ,;,)~ Jo~01'" (Y)~iJ6(Y)i\olJ 0"'013,~~olJVohDoom.

11.4 bll~dllJ~iJ~Di\ou 1.9.2; 1.93 ~.:I 1.9.4 J';')6d6001 o..,6L..,'b~3~,;,)~ 01001(Y)iJ';')~ ~..,'b~3lliJ~ Jo~'bll, 3~UD~~D()" ~.., 'b~3ll30u ..,6"'~(y)ooiJ~0 JO~(Y)()iJ"'o tl(Y)3iJ~0130';')~ lJ,~~,~(h~3iJ3(Y) 01,,6b..,'biJ (24.20 ~..,~o)

20%-0,,60 '(pb~"'J~D()OO1. u..,~.., 'b~3iJ3(Y) diJ6"'6,~6u iJ'l>~';')63iJ~tl(Y),{,1 h ~,~ 'b~3D';')~0

11.5 ~..,(l'b~3D30 iJ'b~iJfi3iJ~tl(Y)'B u ~.., 'b~3DiJ~o u aOD~ (.)?(;.., bou Vll3~(n,~ ~.., 'b~3330 lJ"'(Y)30u o"'~'~ u,~ b~ 3~0 tl(Y)3iJ~0130iJMO u..,~.., 'b~3D3(Y) ,MD30ou o,,~a(y)MOU b3..,b dllb..,o..,aolJ (Y),WdO.

12. bD~(JDJ(i')~~D~Ob (JDb(i')~~D~Ob O.')(i').')6(!1)O.') 12.1 oBolJ..,0130u, ~(Y)a m"'3o~..,6 od6"u "'(30~D0';J~o ~obJo, V"'Ma(yld36o~o aOaV(Y)~iJ()~OU aOiJ~

u..,b3~3v0'B(Y) dD btl0~ 30b diJL..,b30 bD~dllJ~';J~ DOO lJ ,)o~(yloDi\o lJ diJ';Ju~';J~ D6~(y)()O u o..,a(Y) , o..,a(Y)tliJ6iJ(),;,)~0 Odfi2()'" u..,()..,6J(Y) 0..,~..,660'" biJ~diJJ~iJ~iJoolJ ~o~Di\iJ~Di\ob 3 % -ou (Y)~iJ6(Y)()001.

12.2 aoaV(Y)~ ll()~O lJ aOll~ V..,~a(Y)~oll60~o 0..,~..,66o", 0..,3(Y)0tliJ63()'" 611i\o lJaoD~o 't> 0.., fiob ,~6.., 't>~"'';')Mll()O lJ ao'bllo01, M(Y)a2~oU aO"'~oiJ()'" diJ3utl0~3iJ~ II aoaV(Y)~iJo~ob 303~ hn~dDd~,;,)~D()ob ,)o~(Y)"'lloOU dll,;,) L~iJ~ D()~(Y)()O U ..,6 ..,~.., U~';')~O d2u~,;,)~iJ()O U 0..,(J(Y)·

12.3 d2aL:J0~3D~0 ,P~~ll(),;,)~o", (Jo3V(Y)~D()D~ lJ ~,,';')()~';')6(Y) U 0,~~,~1l60'~ diJ3~iJo diJ301b,W,WOdO; .:I) c)..,~..,66oou a(Y)dall~ll()OU 3"'~oU o..,lJ3~OU01..,6"'3ll;

0) (JoaV(Y)~D()~ou"'o..,6 ~..,a(Y)';')Jo~D()ll~O 3o'bll'tID60L o..,3(Y) bD~'dDd~';j~Di\ob dDVtl3D6ou..,b; 0) ao3V(Y)~D()~01l aOiJ~ bD~(l2J~iJ~Di\o01 6"'Jou~o ,P~~DoiJ~n"'D"'oh h~';j~'~~ dDu~,;,)~Doou,~; ~) d..,6(Y)lla~20~(Y)0001 0,~m3"'~ Lvo6D0';j~ Ub3'~ dD3mb3ll3llodO.

Page 12: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

13. bn~anJ<tl~~noOu ,30<tl(')onoou an~<tl~~no~(')o.)

13.1 bD~oDJc<J';')~Doom 6"Jobc<J0 ;P~l.!?.10,;,)~D0;)OOU 0D';')bc<J,;,)~1l6~(T)ooh ,,6 ll"~l.!?.10,;,)~.1ooh 0.1hc<J,;,)~.1ooh

3'~l.!?0h o"l.!?"(J0~.160b"m3oh 808V(T)l.!?.16.1~ h l.!?".1JOhc<J.16" S(;,,~080 h o"l.!?"bl.!?" ~(T)llD~ 3"l.!?"o"l.!?"(J0~.16';')~ s.:!:'~.1'bD bD~oDJc<J,;,)~D60 h ~oc<JD0';')~Dooh 0.1%-011 (T)s.:!:'.16(T)00lJl.

13.2 o"l.!?"bl.!?0h ll"l.!?0U o"l.!?"(Jo~ DOOb oD8mbll.1ll"00 808y(T)l.!? DO.1~o ,;,)'n~ Jo,~8(T) uo~o.~, s.:!:'''''Jo bc<J(T)h on8h~0s.:!:'llJ~ h S(;"c<Jo(Joh o"l.!?" bl.!?" ~(T)llJ~ 3"l.!?"o"l.!?"(Jo~D0';')~ s.:!:'~D'bJ a'~s.:!:''' h"bl.!?LJ~o m,,6bou O.1%-ob (T)l.!?J6(T)00m.

13.3 ~"c<J080 h a"l.!?" bl.!?" "C<J "m"30h,;,)'B~J6 U (Jb"~.1Do U 6"do uc<Jo 3"~s.:!:' .10';')~ D6J60h 0Jhc<J,;,)~Joo ho,,6. 13.4 8h"c<J(JDoO "';')6,, 'b~,,';')c<JDoD6 Jc<Jm8,,6DmU (Jo~.16J6';')~ 'bo,,6 h h"d,~c<Jm3D~(T) h d,,6(T)58l.!?Jo~(T)60 U

0<)u,,6,,80 h.~l.!?'

14. ~')3noOu (')')~')Vtj3ac!>.)

8b"c<J3m" O(T)c<Jo h V"c<J8(T)0(T)60~0 u"l.!?~(T) b"domb300 o'~s.:!:'''Y~l.!?LJ6.~ 7Jc<Jmo;)~moJm,,6b8J60m, b(Y)~(Y)

oa';')0"I,,6b8Jc~(y)co u on80"1b333"00, s.:!:'''3;)00 a"l.!?"Y~l.!?Jo.~ h.~u.~a.~c<JO"I~(y)oo, h"d"c<J0"I3D~(Y)h 8(Y)d83l.!?0 d,,6(Y)68l.!?J6~(Y)60 b OJb,,6,,80b"l.!?'

15. 'B(')<tlU-8.)r)(')<tlO 'B('lc<Jb-8"tl(T)c<J';')~0 h06';')"(JoOh l.!?"l.!?o(Y)80h 0.180"1b;W3"00 8b"c<J .1m.~ 3"~l.!? D6';')~ ;)6,,60 Y~l.!?.16" 8b(Y)~(Y)s.:!:' l.!?c<J(Y)J60m l.!?'~ "b~s.:!:' J0':> .:>8 8l.!?o(Y)8.:>c<JD(Y)6':>0"I" l.!?,,8u)"3c<JJ60h 038l.!?3a'

16. ~.)uJ360ffiO ~ao~~aoaoo

16.1 V06"8l.!?Do,,c<J.1 b.1~o.1d~,;,)~D60b 6.160 u80.1c<Jo (J3~0~.1('h~ ,,5 s.:!:'.~8.~6J6" rl.~R''' 00" 8b(Y)~(Y)l.!? 08 on80"1b3n3"00, 0"1';') 0.1s.:!:'o.160~0" V.1c<Jo~IYj600"l0 'n(Y)c<J800"l ~" b.1~8(YjYDc<Jo~0.~ (Y)c<J03.1 8b"c<Jou 80.1c<J, c<Jo u oD8l.!? .1a"(J 0u050 V,,~8(y)"l.!?oJ5J6 bJ~oJdc<J';')~ J60h o.:>5,;,)~(Y)'nJ~ 5,~yo~ h.

16.2 y05"8l.!?.16,,c<J.1 bJ~o.1dc<J,;,)~.160u m"6"b8,,l.!?' u"bD~oJJc<J';')~D6(Yj Joc<J(Y)0J60 "6.~c<JJ6J6

J(Y)6'B0l.!?J6(Jo,,~';')c<J b"ho"mh l.!?" ,,8 bJ~ 03Jc<J';')~ .16" um,,6 s.:!:"~J"'30oc<J J6';')~0 ~(Y)3D~o3"'c<Jo 06'{l(Y)c<J8"(Jo", 8Du",8J Joc<Ju (.10c<JD6u) o':>s.:!:''''J(Jn8,,(0"1) h"d"c<J0"I3J~>(') h 8(T)d8Dl.!?0 J,,6(Y)68s.:!:'Jc~(Y)600"l

l.!?'~Q?aD50~0 y 3hom, '"uJ3J, 8b"c<J.1O"I'" (Jo.1c<J YDc<Jo~(Y)60m o"0"I3"'~0 hy05J6';')~ oJ80"1 b3J3LJc00. 16.3 yoG"8s.:!:'Dc,,c<JJ bJ~oJJc<J';')~J60h Joc<J(Y)6J60u 0.1(J3~" s.:!:'''';')03D6D~0"" 0"1';') ",8 (J3~0~J60u oJl.!?.1o"'l.!?

l.!?",3'b~3D3ou.~0"I3oh O'bMs.:!:'JC", bJ~O;)JM,;,)~JCOU l.:,'oMLJ6,;,)~Jc,,, ",5 7pc<JJul.!?D6" bD~'R.1JM,;,)~D60u

Jo«)(Y)6J60, o",Ml.!?" h"'d"'~0"I3D~(Y)u u,,8(Y)d"l.:!:!.'."d('l J(T)~Jd\)oh 398-D 8';')b~om o"'0"I;p~oLJy06Dc,;,)~0

oD80"1b3D3JcOLJ",. 16.4 dD80"1b3mw6dO, c<J(Y)8~J60(J "M "Moh o"m3,,~oby0636';')~0 Y06,~8l.!?J6",M3 bJ~d.1JM,;,)~.1600"l,

8b"MDD60 ob.1~8rl~3,,6D~J6D6 u"'d"Mm3J~(Y) h 8(Y)d8Jl.!?0 d.~6(Y)68l.!?J6~'(Y)60m. d"6(Yj68l.!?.1c~(Y)c,,, 00 8(Y)8bl.!?",MO (J3R'0~.16J60U dOl.!?l)a"l.!? bl)~'Rl)JM';')~l)60u ~(Y)80~o8.1 .3';')6d6ou 6"mo~"s.:!:' ,,6 d"'~"s.:!:'''d,:>MO ';')~':>l.!? o",8(Y)(J b"l.!?l)60b dD8mb303" 'Rn, b.1~ 'RDJM';')R'060h l.!!.~6"Mf1D6o J';')6d60co d,~~" dO Mf1D6"';

17. 8b.)<tlaffi.) O!J<tlO~O!J~O 80u.)8.)<tlffiaoO ~.) u.)0.)6J(') <tlnJ30'bOc!>noo

'anBbl:l0lJ?3D~ 8oavMQ?Dr>D~ bU03 03.X~3~bo'a3~b ~~b m~o~bob

~bD~CZ3C'l ~l5oaW>bo6060 'a3b ~q,>~'bmD3C'l JC'l83~0~ ,,6~"

8ol>~&Mmo: 80~:>Mmo:

d.m~o~obo; o. .1"'3.1"'3",dob o:>a'b. N'1 d.ml)o~obo; aOGJ03o~ob#70

~f>~6JC'l ~DJ30lbo6Ql'>o: ~f>:>6JC'l ~DJ30lbo6Df>o:

bb ,,(i)Ob.3'CJ0~oJ.) ~.)6Jo" bb "J(i)03.)O~",6Jo",

~/~ N GE22BR0000000000345634 :>/:> N 36020000009099

~:>6Job JC'lC{>O: 220101757 r>:>6Job JC'lC{>O: CAVOGE22

~oq,>a660ez3°JIIO°C'l JC'lC{>O: b:>0q,>a66 0JIIO JC'lC{>O: 204864548 -------- 202408386

12

Page 13: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

~fuMox>#1

o3",6D ~"'3",bo(J3o~ob b",bD~(Y)oob O')oo~obob b",bD~av0'B(Y) "tJ603D~bo6D6ob b",(J6"'6(Y) ~",6~o~oO') ~"'0')3"'~obVo6Do7J~o ,)D~b(Y)6",~ob, DaD~o6"tJbDoob, O')b"tJ ~Dd6(Y)~ob a~6D3D~0')'" b",o~(Y)b VD3~Doob", ~'" ~"'(33~oO') ,)~(Y)~~",aD0(Jo a(Y)6",Vo~D b67J~D660')'" ~",6a~O')D~(Y)oob

~",'b~3D3'" "'~"'"tJaD6Db 1700 ~",'b~3a"tJ~o.

..,bob6..,6bo 24/24 ObD~o b..,'bo ----_._-_ ...-._-,­ ---'--­ - _.-.,­

(I')~..,bob nrloao

.)~(I')'B0~"'rl6oJ'QcflO o..,a(l')J3~ lJ3lJ~1O '--" -­ -_. ,-----­ _. - -

..,a<'>'Q~..,6(1')~'Q~o a(l')ab..,b'Q~lJ<'>'"

~oao6ob o"'~D(JD

~oao6ob o"'~D(JD

VD~oV..,~(Jo (T)~~lJ~

2000.00 GEL

bOO(T)Ob~ob ~..,'b~3lJ3'"

b..,~..,'b~3lJ3(T) .)~aaoob ~o~ao~~a<'>'" a~mo m..,6..,a(J~(T)a~ob..,m3ob m3lJ(Jo

b7J~ b..,~..,'b~3lJ3(T) .)"'JlJ6ob ~o~n<'>'Q~a<'>'" 1700 m..,6..,a(J~(T)alJ~ 'blJ

'6..,b~"'d~ao", .)~(I')3",o~a~ J~o6oJao(Jo ..,~..,6.., 2> 40%

10 000.00 GEL

24.20

493797.00

o"'~"'~~lJ<'>lJ~O ..,a<'>'Q~"'6(1')~~~o a(l')ab..,b'Q~lJ<'>'"

b.., bV~"''B(I') b..,alJ~oOo6(1') ~.., ba"'~lJ<'>'"

o"'~"''Q~lJ<'>lJ~o b6"'00(l')6..,~'Q~o a(l')ab..,b'Q~lJ<'>'"

OlJoa0'Q~o b6"'00(l')6"'~7J~o a(l')ab..,b7J~lJ<'>'"

alJ~oJ..,aa66a<'>o

(I')~b'Q~(I')<,>'"

a(J(I')<,>o..,~(I')<,>'"

o"'~"'~~a<'>a~o b6(1')a"'6(1')~(I')oo", ~ b6(1')a"'6(1')~(T)oo7J~o a(T)ab..,b7J~lJ<'>'" (rlo~7J~oo7J~o

~.., mlJ~"'.)°'Q~o)

~oao6ob o"'~a(JD 100%

~oao6ob o"'~lJ(JlJ 100%

12000.00 GEL 100%

8000.00 GEL 100%

2000.00 GEL 100%

500.00 GEL 100%

1100.00 GEL 100%

~oao6ob o"'~a(Ja 100%

I 000.00 GEL 100%

1.1 "'bob6"'6bo - 24/24 (3bD~o b"''ho - om3o~oyoba6lJ lJ'')~~D~080lJ(Y) lJ06a~lJ'B(Y)b(Y)

lJ0alJ~OOOb(Y) J(Y)blJ'Zl~60000lJ, b0alJ~OOOb(Y) ~0 'b~303'') lJm,')h ~'')d03dO~lJ6'Zl~ .3~(Y)0~lla06'Zl~0 lJ'\lomblloO h a(Y)o3'')~a6,') b, lJ,')aa~OoOhPl a(Y)8L0 b'Zl~aooL

(Y)~o,')60'blJ00h, 24 h00m00bo u'')6lJ~ll'B(Y)6(Y) lh')06'B(Y)~8,')oo(Y) 8(Y)alJ0b'Zl~a60L,

o0~0'Zl~lloll~0 ~,') oaoa'Zl~o L0aa~0(30f)(Y) ~,')b(b~Doob (Y)~O,')f)0'b0000lJ (OOb,')'ba J(Y)bL'Zl~6'')oooL0 ~0 obL6~'Zlaabll')';')~-~,')0(Y)~'')6(Y)~0'Zl~0 o08(Y)d3~ll3lloolJ

'Zl'b~'Zlb3a~tl(Y)'B0 b Ibm3~om). 0lJa3a L0aa~ooof)(Y) ~,') 'B0h,')f) b'Zl~ ~(Y)d'Zlaab6000,') 'ba 'ba~0ablJ~3lJ~(Y)(IJO u 'Zl 'b~'Zlb3lJ~tlf')'B0 U.

;~;~!C?~$'6¥ib' ndoa(),bi!at;'lab~b'5(i;ao~ 2.1

ll,')80l:!?000bf') 8Dm:p~tl'Zl~a(Y)0,'), ~ouJ

l:!?0 'b~3a'Zl~0 lJ ° .3 '6~(Y)b0<'lOL

13

Page 14: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

2.2 R?'" 'b~311(]~m",m30 b f')?(;'" bob lld0(Job ((J,'>m df')(i)ob Jll~o''>O(i)o 11) 30'b00o ~,,>'b~311(]~oh

OOb'"'bll' aJ(](i)b"'~f')OOU (]'b(i)(]b311~~f')~P ~'" Jf')bO(i)f')~O, m,'>bb~llo", u",all~o(3Obf')

O"'df')J3~1l30 U'" ~'" (JJ(](i)b"'~f')OO U ~311~'" 1l0",.'3'bll; 2.3 ~'" 'b~311(]~0 U ?(;"'bd(i)mll~f')oo U d~of')8",(i)1lf')00 b ';')V~3DOo 1h,>all~0(30bf') af')bOOf')(i)oboo

J(i)('')'3°~'''dOo J(](i)o 0'"UOb?(; 3'" ~'" J~ObOJf')-~"'0f')(i)''>0f')(i)07J~0 O"'df')J3~ 1131100 (houb~ou u''>D(i)mf') "'b"'~o'bo, d",(i)~ob 1h'>1l(i)mf') ,'>b,'>~o'bo, bobb~dO d"'d(i)ou ~'"

J(i)f')m(i)f')do060 U (i)"'f')~1l6f')oO h 0",6b'b~3(i),,>, ll·.l·o·) ~,,> momf')D';')~ ~,,> 'b~3()';')~'bll

"'a"'~d~f')'3f')OO U ° UOf')(i) 00 b dlldd6",: 2.4 u"'dll~OOObf') Jf')6u';')~0"'oolloom ';')'b(i)';')6311~~f')'3"'; (i)m(]~o ~0''>06f')'bou dlldmb3113,'>do

J(')6UO~0(]dO u df')V3D3"'; df') hJoO",~o'b"'(3ooh dD8~0f')dO (i):pOO~O(~''>(3o,,>.

om3"'~0 uy06110 u J~ObOJf')-~"'Of')(i)''>Of')(i)O(]~O dlldf')ydllo,,> h: bdll~0(306f') 11311611oO b o",(i)lldll hnhb~ou R?'" d",(i)R?OU h"'ll(i)mf') ",6,,>~0'bo, o~(]Jf')'boh 0,,>6b,,,'l)~3(i),,> houb~dO, llJo, d~)(3~O b ,,>6 0 (]~d(lll(i)~o u ~(i)';')u f')(i) 0''> bf')llOOu Ddf') b<!f') ,1° ';')(i)° o,,>8f')<!3~1I3"" b,,>(i)?(;llOOh "'b'"'b~",(](i)llo", U Jo(i)"'R?o lldodo h h"'dh,,>b(](i)o 11 0,'> 'b,,> 'bll' ,,> b,lllO,'>-0 hOf')(i)oo h dllddb,,>.

4.1 U.~dll~OOObf') df')dh", b';')(i)llo'" "'dO';')~"'OIT)(i)O';')~ - Jf')~oJ~060J(](i) ~,,>y () UllO(]~llO'" dO R?''> Jf')h.'300",~dO R?"'~f')36110'" 24 1h'>",m'b1l b''>J~lloo R?(i)f')om

4.2 oJodO';')(i)O ",aO(]~''>Of')(i)o';')~o af')ah", b(](i)llo'" - u"'dll~OOObf') na361100 1h'> h Jo(i)''>R?o 3JOdOu dOll(i) R?",60d6';')~0 "'dO';')~"'Of')(i)o';')~o df')8 h,,> b(](i)llooh d~060,l(](i)0, ~"'Of')(i)"'Of')(i)O(]~O,

ub3"'R?'"u3'" J(i)f')'D0~oh obbo(i)';')dOlio';')~o 0'''df')d30~3000 (lIdf') bdf').'3o"" 'D0o(i)f') uJf')Jo"" (i)116001160, Jf')d.'30(]Oll(i) (]~O o f')d f')o (i)",'D0'" , d"'O6°0(](i)-(i)3'bf')6"'bh';')~o .l3~ 03"', <!f')(i)f')b",(i)f')O(i)",'D0'" u"'~ o(i)"':J0oU a08m b303'"dO 'lJ0'bof')m0(i),'>,10(]~0 dd(](i)6",~f')oO u b",(i)?(;llOOu ",6", 'b~",';')(i)llo",)

4.3 ~"'Of')(i)"'Of')(i)O(]~O 0,,,8f')J3~03000 (",~,,>80,'>bO h OOf')~f')o0';')(i)o hom bOOooh ~"'0f')(i)"'0f')(i)0';')~0 0",8f')J3~1l31100) R?'" ",aO(]~"'Of')(i)O(]~O 8,'>bO,1(]~"'oooooh b",(i)?(;oooh ",f)",'b~"'7J(i):Jo", U, d",m df')(i)o h d(i)f')bOJ';')~O ~""'>3,'>R? ()OOOO h ~(i)f') h h",~ o(i)f') ~,'>Of')(i)"'Of')(i)O(]~O b",(i)?(;:J0ou ,,>6,,, 'b~,,>(](i)llo,,> ,1f')~0 UO h ,1o (i) f')0300 h dll1h'>0",80 h",~.

4.4 f')6Jf')~f')o0';')(i) R?"''''3"'R?llollom",6 (8",m df')(i)oh .l:Jmo~m30blloo",bo h08h0361111oo) R?"'.l"'3do(i)1l0';')~0 h"'dllR?00° bf') df')dh", b';')(i)lloo U, dOdOf')mll(i) ,,>.'30° bo 1h'> ~'" Ub03(](i)0 mll(i)",Joo u b",(i)?(;ooo (i)f')all~OO ",(i) 0'D",(i)llo,,> 1h'> bll~dy0'Df') ,1(i)f')o(i),'>dlloO b dOll(i).

4.5 0 ';')~-uo Ub~d",(i)~3m", R?'" ho bb~o h dOdf')d01l301l ho hOlldo h R?""'>3"'R?llollom",6 R?''>J'''3do(i)1l0';')~0 u"'dllR?OOObf') df')dU'" b';')(i)()ooh b",(i)?(;llOO (0",(i)R? '" 8V3"'311 dlJdm b3113'"dO Jf')6ull(i)3"'00(]~0 R?'" do(i)';')(i)oO(]~O 8(1(](i)b,'>~f')00 h,,», (p(i)R?0f')do(i)';')(i)o0';')~o

8J';')(i)b"'~f')00 U b",(i)~lloo, (i)f')811~0(3 ,,>(i) 0'D",(i)llo,,> h,,> bll~8V0'Df') ,1(i)f')o(i),,>81100 h 8011(i)· 4.6 ra"'d(i)o"'bo R?'" ';')d''>d(i)f') R?o"'ollom,'>b, mo(i)Jd~1I00 h d(i)f')60.l,;,)~0 ';')J8",(i)0 Uf')O'" um"'b,

'D",(i)ohll0(i)o ~0(i)J3~oh R?"''''3'''R?llollom,,>b, hohb~olh,> R?''> hohb~dO''>R?O f')(i)o,,>bf')lIooh R?M30R?1l01l0m06 R?"'J"'3do(i)llO(]~0 h,'>dllR?oo06f') 8f')dk,> b(](i)lloo h h,,>(i)?(;llOO ((i)f')dll~lloo(3

",(i) 0'D",(i)()00 1h'> bll~8y0'Df') .'3(i)f')o(i)",a()onU 803(i); 4.7 d.)(i)~ h", uOllhf') UOuOlldoh J0mf')~f')oollOO h o"'dy3'''31100h ,11l(i)0f')~ dO R?'" ,,>(i),,> bdllUf')0(i)030

o'bom o"'~"'d~lloO 06'311dOO(](i)0 (d",m df')(i)O h hf') (1f')3obO) ~M3''>~1l0300 h ,~b'" 'b~",';')(i)llo""

d()~Od"'dllbO';')(i)o mll(i)",Jo",. 4.8 m",6~",~f')~0~0 ,,>6/ ~'" 01l61100.l';')(i)0 ~''>''>3''>R?:J0:J0o 1h'> R?''> "'bf')d"'~OlJOO U

~O"'Obf') b00(i)llo,,> hm,'>b ~''>,l''>3do(i)llO(]~0 b",(i)~lloo;

4.9 83~oJ"'dllbO';')(i)o mll(i),,>Jo,,, R?f')'bo(i)llooh dll(i)I1:J3,,>a~1l ,,>(i),,,(]811011h 1h'>80 m30h",;

5.1 -"''''1_r>..,00 U

<,«C> dlT) hJf'),lo,,>, C:3 ~~l<:0

dR?of')8,,>(i)Df')001l (J~Obo,l(](i)o, 11 b3''> ,

U"'~ o(i)f')

'lJ00(i)f') bdf'),l'l<'>, (i)Db(~oD

,1(i)f')'lJ0~ou

, O(]Oll(i)(]~O

14

Page 15: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

6(Y)8(Y)0~0cn00, J(y)~(y)D0~(Y)0~,"cn00, (bODOc)'U~-~ll'b(Y) 506u'U~0 d3~ D;P), ~00(Y)~0C)(Y)~0'U~0

()08(Y)d3~D;WoO U0 (0~0(h,,50 h oO(y)~(y)o0'U~o hO(n bDDoOh ~00(Y)~0C)(Y)~0'U~0

c,08(Y)J3~D311oo) ~0 080'U~0C)(Y)~0'U~0 d,,,60,1'U~''>(30llo0 II b''>~1(;lloO h ,'>D," 'b~0'U~l100 h, J(Y)~o ho h JO~(Y)0lloO h oDh0(1)<''dO h0~.

5.2 hb;Ps:!?0hb30 J~(Y)cno~o h DJOdDoO h J(y)bu'U~6'''(300 h ~o~D0'U~ lloO h ,,>5,,> 'b~0'U~llo,,> h, 5.3 00s:!?0'U~lloD~0 0d0'U~0C)(Y)~0'U~0 d(Y)8h0b'U~llo0 ''>o~Dm3ll om;}0~ollyobllou

hoO(Y)O b~o bm30h h0000 dY3'''311, o0s:!?0'Us:!?lloll~ olldm b3ll~}0 dO .30~311~''>~0 ~0D~0030 h s:!?0Yll uD0'U~llo0 00 s:!?0hD df'l 1I.3000~00 24-1h'> ,'>m'bll 5''>d~DoO b50m s:!?0tJ(Y)3DlloO U011 8,1s:!?0J0dllDC)DOOU, s:!?000D(Y) bC)0J'U~o d,,>bo.3'U~0(30Dooh, m~J~,,>,lo';')~o s:!?0 Jo~'U~o0';')~o d.l'U~60~(Y)oob 0D0'b~0'U~llo0h .1f'l~obou .3o~(y)0llooh 01lh0o,,>801h'>s:!?

6.1 b,,> bV~0cnf'l-U0dlls:!?0(30b(y) s:!?0b(b~llooll b0~1(;lloob h~'U~,,>s:!? ,'>b,'> 'b~0'U~llo,,>;

6.2 h~ hv~,"cn(Y)- b,'>dDs:!?oOOD(Y) ~,,> bd'''~JOO h o~oo,,>~o h 0''> d(y) d,,> b3(1h'>; (8,'>m d(y)~O h d(Y)'b~~o~m,,>

s:!?0 ,llls:!?000~0'U~0 0U0Joh .10001160m,'>m3oh); 6.3 oll8mb;W3oh 0s:!?oo~'bll o0~''>,;,)s:!?DoD~0 b0dD~000D(y) ~0bd0~LJooh o0VD3''>; 6.4 b0i1;O~(Y)Doob 0D8mb3D3000 O~05b.3(Y)~Oo~llo0 b0dlls:!?0006(Y) ~''>Vllhll0'U~llo0 00; 6.5 ~D0DOd(y)OO~0 II d(y)db0 b';'J~llo0 b0J.,>~m311~(Y) h DDoO bdOD~ ~D00(y)DOO;

6.6 h0~''> 'b~3ll3(Y) .l(Y)dJ0boO b ,1~(Y)300~ll~0 110 UV~0cn(Y) 1h,>d(J!.!,lO(305(Y) ~0 bd0~llOO b ~''>Yllbll0';'J~llo0m0 cn0~m(Y) 0~IlD30bO.

''l):J,;\}&n&30~~O 1J6.sGo(l)6~(t)~~o· (.}(I)1J.)o6~~~(f)o) 3(1)31J~ h~(f) ()O~

7.1 b08ll~000D(y) 1l3ll5ll2Jom ~0 'b~3ll';'J~0 h d(y) hJ060~';')~0 d(y)dh,,> b,;,)~lloO h b0~?(;llOO b (J(Y)5bll~3000'U~0 s:!?0 Jo~'U~o0'U~o 8J'U~b0~(Y)ooll b0~~llOO, 80m o(Y)~oh

O(y)D'b0~llJO(y)d00, 0~llD(Y)aDJO(y)dO,'>, d,,>~~o(Y)Jo~';')~o0'U~o : bC)aDC)O~DO''>, 0'U600~Do0,

(Y)6d(Y)JO~';')~o07J~0 d(Y)811,,> b'U~D00, ~(Y)8ll~0(3 ,,>~ ocn0~llO''> 1h'> bll~8vocn(Y) J~(Y)0~,,>8ll00 b 80ll~, ,10~000, d3110,,» 0b0'b~S;,)~Do,,, ;

72 .)(Y) bJ000~'U~0 8(Y)8b0 b'U~llOO b (Y)~o,,,60'bllo0 ; 73 ,~(Y)hJ000~0'b0000b ,1D~0(y)s:!?C10 tJ3ll~0 b0~0~f'l 06hc)~'ndll5C)'n~0 s:!?''> tl3D~0 h0~0~f'l

~00(Y)~0C)(y)~07J~0 00d(Y)J3~ll3ll00 h b''>~1(;lloO 11 ,'>b0 'bK""'U~Do,,> ; 7.4 :If'l bJ000~0'b0000 b JD~Of'ls:!?C1o dD~0.l0dDbO'n~0 8.l'U~5,,>~\T}ooh

~)60 'b~0'U~llo0 ; 7.5 (IY303D O~0a3lloob

..)50'b~0'U~llo0 ; 7.6 d(Y)uJoO''>~oo 24 b''>0m'bD 81100 b60m s:!?,..,tJf'l3bDooh ~o~D0'n~Dooh ,,>50'b~0'U~llo0.

7.7 f')6J(Y)~(Y)00'U~ s:!?00;ps:!?1l2Jllom05 «bm d(y)~Ob .lllmo~m30 hllo00bO b08h03blllloo) Q?0J03dO~ ll0'U~o h08ll~0(30Df'l 8(Y)8h0 b'U~lloO h, JOdo(Y)m ll~,.."loo ho h,,> s:!?0 hb03'U~0

mll~0Joo b b0~?(;D2J0 ~(Y)all~o(3 0~ ocn''>~ll00 lJ..., bll~8vocn(Y) .3~(Y)O~0dlloO h 80ll~'

7.8 o'U~-uoub~d0~~3m0 s:!?0 uoub~ou dOd(Y)J(3113oh 1lOhOll80h ~0030Q?llollom06

s:!?0J03oo~ll2J'U~0 h0dll~000D(y) 8(Y)8b." b'U~lloO h b0~?(;llOO (00~~0 8Y303ll 0Ddmb3D3000 J(Y)5uD~30C)0'n~0 ~,,> Jo~'U~oo'U~o 8d'U~60~(y)OOU0),

J''>~Q?0(Y)Jo~'U~oo7J~o dd'n~b0~(Y)2Joh b''''~?(;llOO, ~(Y)8ll~0(3 ,,>~ 0'U0~llo0 U0 bll~8yocn(Y)

,1~(Y)0~0dDoO h 80ll~'

7.9 00J~0060 Q?0 ';')00J~(Y) ~002Jllom,'>b, mO~d8~Doo b J~(y)bOll'U~O 'nd8,,>~0 b(Y)o,,> um0b, cn0~ohDo~0 ?(;O~I13~OU s:!?003''>s:!?Dollom,..,b, h01lb~011,'" ~,,> bohb~8o,)~0 (Y)~00b(Y)lloOU

s:!?0030~lloll2Jm0D ~0,l03oo~ll2J';')~0 b08ll~0(30b(y) 8(Y)8b,'> b';')~aoo 1, b0~?(;aOO (~(Y)8ll~Doo(3

,)~ ocn0~Do0 u0bD~8vocn(Y) J~(Y)o~0dllo011 dOll~);

7.10 bj]OO baoll~o h0 bo h J~(Y)mll'b0~ll00 um,..,5 ~''>d03oo~ll0'U~0 b,)(I1?(;llOO, (Y)(I1006(Y)lloob 0~06uJ~060 000011 b0~1(;lloO s:!?''> b0'b~3D3(Y) ,l(y)~o UO h ~od06o h cn''>~o~ llo00;

7.11 h"'~0'b~3ll3(Y) d(Y)dJ0600 u J~(Y)3,,>0~ll~0 d(Y) 1l,106,,>~'U(I1o ~,,>V DbD0'n~Do III 8 8b0b'U(I1llo0b cn,,>~m(Y) ~0 m030 b 0~1l113060.

c n""06::1" V-'i lll TBIL 1)6\) .,,":> lSI 0J6

"'" *-" ~ "<:0It;;.'r" ;,&')v: ~% ~/.LJ c3 ~2 z"-'X« ­~~

15

Page 16: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

8.1 om3",~ouYOb()OU u0(3(Y)(3b~oum30u u,,>oooo dV3"'3(), o"'~''>'ZJ~()O()~ O()dmb3()3"'OO ,)(Y) u.306"'~oo 24-u"'0m'b() 8a60 bbom ~"'(j(Y)3oaoo b'"b d()~0<l,'>dD66()00U, ~000b(y) U60<l'llMO 80bo.3'll~"'(30()00 U, m()M",.30'll~O ~0 jOM'llMo0'll~O d<l'llM50~(Y)OO b, d0m O(Y)MOU 6(Y)6'bo~()j6(Y)80"" 0~a5(Y)8()j6(Y)800, d"'M~O(Y)jOM7JMo0'lJ~O : b6()560M()00, o'lJ560M()00, (Y)6<l(Y)joM'lJMo0'lJ~0 8(y)dU'" b'lJM()00, M(Y)8()~oO ,'>M O'{l"'M()?>,,> 1h'> b()~8yo'{l(Y) ,)M(Y)oM0daOob 80aM, .3"'~060 u, d3aoob ~OM()0'lJ~aoob ",6,,> 'b~''>'lJMDo,,> b, ,)(Y)~obo U ,)OM(Y)0aOOU oDu0o",80b,,>~.

82 o"'~"''lJ~Doa~o d(y) UJ06"'~'lJMO d(Y)8u0b'ZJM()00 ''>oMDm~w om3,'>R'0y05()0U ,)(Y)h.3060R''ZJMO 8(Y)8u0b7JM()00U 7J?>D~7JMO oa8m b3a301 0",8(Y) - b0~0 'b~3()3(Y) ,)()MO(y)~O U 000803~(Y)0,,, 00 o"'M()OD d",~ou 'b()8(Y)jd()~D?>01 O()~()00~ ~05(lMmDR'(Y)00h 8~0(y)d0MD(Y)oOU

0"''ZJ0M()utl00b",b ,)(Y) 1.3060~ dO 24-1 ,,>,,>m'btl 8a60 b60m ~ ''>tJ(Y)30()00U0U, M(Y)8D~0(3

~0 'b~3()7JR' U 00DYD30 b08D~oo05(Y) ~0 Y()11()0'ZJR'()?>0dO, °b() M(Y)d dD~oJ"'dD5t)D?>0 il, ~0"'06(Y)1t)0J7JMO d",60J'ZJR'0(30D(!>nh, mDM",.30'ZJ~O ~,,> jOM'ZJMo0'lJ~O 8d'ZJM60R'(Y)001 ~oMlI0';'JR'()OOU 060'b~0'ZJMDo",u, ')(Y)R'0uou o3OM(Y)o()ooL 0DU00,,>dOh,,>~.

9.1 d()11000douo 11'''dD~0(305(Y) fJ3()6tl0oU'"1 (Y)~,,> boU Djo80 11-'> ~,,> bb3"'~0 bb3'" o3M(Y)'l30R'01 Uo3()(300R'0ut)0b dODM ~060d6'lJR'0 d()Q?OtpdD56DoOh b''>M'1(;tl?>Ob 050'b~0'ZJMD00

10~0 'b~3D3(Y) ')"'Ja60m 006u0'b~3M'lJ~0 R'0d060h 'lPMOR' tl0dO, 80m d(Y)MOU jM(Y)60J'llR'0 ~0030~DO()00 1 (0'lJR'UO1bR'd0M~3m0, boUbR'0h dOd(Y)j(3()301 101t)DdO1 ~0030~tl0DOO 1, tl5~(Y)JM06'lJ~0, d0M~10UjtlU(Y) uou6tl80U o30m(Y)R'(Y)001l00u ~0 ub30);

9.2 jM(Y)60J'ZJR'0 Q?0030~DoDoO U 8D~oJ0dD56(Y)'b'lJMO dJ';'JM50R'(Y)00b b,'>M'1(;Doo, 9.3 1,,>~,,> 'b~3ll3(Y) J(Y)8,)0bOOU ,)M(Y)300~DMO h0''>'{lmo''>j(Y) ~0 YtlbD0'lJR'()00m,,> '{l0Mm(Y) ~0

m03ou'ZJ'{l0R'0 ",MfJ()3050.

10.1 DJ080u J(Y)6u'lJ~6''>(300, R'00(Y)M0t)(Y)M0'lJR'0 ~0 OObt)M'ZJdDo6'ZJR'0 008(Y)d3R'D3DoOU b')M~lJOO U 050 'b~0'ZJMtl0"" 080'lJR' ''>6(Y)M0'lJR'° d060')'ZJR','>(30Doo, 8()Q?od,'>dD5t)DoOU ~()Mll0'lJR' D00, o306M(Y)50l'l0u0m30U h0~ OM(Y) h0dD~0(300Pl d(Y)8lh'> b'lJMD00 ~0

80(Y)000M(Y)00um",6 05 U0dDoUM(Y) tJ3Dm0bm06 ~0<l03dOM()0'ZJR'O b,"'M~Doo1l 05,,> 'b~''>'ZJM()00 b, .3(Y)R'0UOh .3oM(Y)0DoOU dDU000dO u,,>~. (00'lJR'0hbdDO''> (Y)M h'lJR'(Y)00h 8Dm 3''>R'(j'lJM ()(Y)ooU u0bDR'8y0'B(Y) o3M(Y)OM"'dOU dO~d'" Q?0MfJDb0R'0 d(y)dU,,> b'lJMDO''>, 05'lJ (Y)MU'lJR'0U M0000M()OD 3o'b06DoOU0 ~0 08 d(Y)61'lJR't)''>(30''>-0'''d(y),J3R'll3:J00h b,'>M~lloO h ~'''''B,'>M30' M0h0(3 "'M om30R'0uy05Dou u0bDR'dy0'l3(Y) o3M(Y)OM,,>d0.

10.2 (Y)Mu'lJR'm0 01 o30m(Y)R'(Y)00lloo, M(Y)8llR'0(3 h"'~OM(Y)lJob ,)(Y)h.30t)0R'0'b0(300U. u0'a30R'(Y)Ub(Y) II 00MD (Y)M U'lJR'(Y) (!h'>, M(Y)O(Y)M(3 11O(3(Y)(3bR'0Lm30L 1h'>dOdO 8~0(Y)80Mtl(y)00,

00hOb0R'tl00 oD080'lJMO ~0 00~0'lJ~DoDR'0 ht),'>(30(Y)50M'lJR'0 d(Y)db,..,b'lJMDoOU 50V0R'dO. ~0'b~3D30dQ?D oMbD0'ZJR'O (Y)M L'ZJR'(Y)001) 1h,>8D~0(306(Y) 8llm3''>~tJ'lJMlJ(Y)60 ~,,> U0~0 'b~3113(Y)

06,,>'b~0'lJMD00.

11.1 '{l0'borlR'(Y)00'lJMO dO(Y)000M(Y)00U0 ~0 b0dllohM(Y) d3llmob b00~Doob hM'llR'0 ,,>50'b~0'ZJM()00,

J3DoOL fJ",m3R'0m; 11.2 b''>~0 'b~3113(Y) J(Y)803,,,500u .3M(Y)3",0~DMO h0dD00(Y)-00oDJ(Y)R'(Y)o0'ZJMO ~,,>y DhD0'ZJR'DoDoOU

'{l",C:Jm(Y) "'MfJD3060 ~'" 8D",5-005DJ(Y)R'(Y)00b m''>30b';'J'B"'R'° ,,>MfJ::J3,'>bO;

Page 17: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

12.1 JOo~ou aY3"'3[) OJo3o~ou",h .30(i)3[)~"'~O uO(Y)8,,>O(Y)~(Y)oo';')~o ~,,>b8,,,~[)ooh (Joo~ou

aY3"'3[) OJ3o~oh",h 0~tf0fJDo", (",6DumD'bo",), Joo~oh ",a(Y)~[)O,'> ( [)JhO~h'>JOO"', "'Mbou 0",bb6",) ~OM[)O';')~[)OOU ~6",'b~''>,;,)~Do",h, ,1(Y)~ohoh .3o~(y)0:J0oh d[)ll",o,,>8oh''>l:!? ;

12.2 8(Y)8b", b';')M[)OOb .3Mf')3~O~[)~ bo(Y)a~o(Y)~(Y)o0';')~ tl~o60tl'" dO 8o~[)ooh dDam b3[)3'"dO 8'b~3[)3[)~O h~';')~0l:!? ,,>60 'b~""0MDoh 8(Y)8h~ b';')M[JOOh b,'>M~[)O b, b(Y)~(Y) 0~,,,JM(Y)300~[)~

U",a[)~ooo6(Y) ~~YDU[)o';'J~DO[)OdO 808,,,~m3oh,,,h ~",'b~3[),;,)~o ob~ob d[)b008obo 8(Y)8b0b';')M[)OOb m",6b0h UM';')~0~ ~0 b~m06,,>~(Y) ~(Y)tl';')8[)600000 h a'b~3[)3[)~m06

Y"'~l:!?0[)6ou d [)8l:!? Do ",600MOdby(Y)M[)00 8,'>hm06 b:J~d[)d~';')~[)OOU .3o~(Y)o[)ooh

d[)b"'008o b~~.

12.3 b0~~ 'b~3a3(Y) J(Y)8.306oou ,lM(Y)300~[)~O hll)(Y)800(y)~(y)OO';')M() ~,,> y[) h[)0'Zl~aO[)60 II 'lPMln(Y) 0MIJD3~6().

(oDo8o';')MO) m[)~0Jo';')~O l:!?0 Jo~';')~o0';')~o bO(Y)8''>O(y)~(y)00'ZlMO 8(Y)8u,,>b'ZlMDo~

om3o~oyo6Do h: uo(Y)a,,>o(Y)~(Y)oo h J(Y)6h';')~o''>ooo b, ~o''>ofi(Y) hood';'J~o ~(Y)6o udo[)ODOOU (80m d(y)~OU l:!?o"'05(Y)bOod,;,)~o ~[)600[)6(y)OM,'>'l30''»' Joo~ob ~0011[)6ou, J3D60U0 ~~

60~LJOOU 8(Y)d(Y)MDoOU (l:!?~b';')~';')~o JO';'JM[)O''>llo ';')~O~",hO(Y)80m), 8'Zl~ao30' b0~dD3[) ~0

~DOD60~[)o';'J~0 JOo~o h 08(Y)~[)oo b (DJbo~"'Joo,,,), J'Zll:!?''>.loU 8J3[)moh (J[)MOJ(Y)M(Y)60MOOO), (Y)~ [)50(Y)0[)6';')~0 .10bOOh (aV' 3[)~30~O h ~lJ'bDJ0(0), 0 0uODJO(Y)8ooU, oo6003DJO(Y)800b, 0~30(Y)~OOOU ~,,> "'ollOllboh 8d';')~6~~(Y)ooh, ,lo~oh ~M';')b

~(y)MV'(Y)3",60 00~ hoh ~0030~[)0:J0oh ad';')M6,,>~(Y)ooll,'> ~,,> 'bD8(Y)mfJ08(Y)m3~0~

JM(Y)(3Dl:!?,;,)~llom06 ~0J"'3dOM[)O';')~O 8[)~Od,,>8[)60[)ooh b~M~[)OO U ",60'b~"'';')M[)00 h, .3(Y)~ohoh .3o~(y)0llooh d[)h,,>o,,>80h~l:!?' 80MOo30 ~,,> 00Mm';'J~[)o';')~0 J0~oDhoh

8J';')M6",~(Y)o"" ,1,,>~,,>~(Y)60(Y)'bob,,,, ,1[)Mo(Y)~(Y)66ooo ~,,> ,1';')~OoOo.

14.1 (Y)~m(Y).3[)l:!?o';')~o b6(Y)800(y)~(y)00';')MO 8(Y)8Il.'>b'Zl~Do,,> om3o~oyo6[)o b: (y)Mm(Y)J[)~O U J(Y)6h';')~O"'oooh, ~o"'o5(Y) hooJ,;,)~o ~(Y)6o udo[)o[)oob, 8(Y) Ih,>b6D~o ~",I ,,>6 6''>Vo~(y)o~o30

.3M(Y)mD'boh0 ~,,> 80J~(Y).3~(Y)mD'bo b, a[)00~(Y)J[)~,,>80dob, 8DO"'~(Y).3~", hoa", hoh,

.3~ ho",8hoh, 'l3(Y)~0~O h0 ~0 8(Y)o';'J~''>O[)o';')~o 030~0306ob, 1J,'>60Mmob, ';')8:JO"'~(Y)

,WM",aOJOU,,> (030M0305[)Ooh''' ~0 306o~llooh ~",a'b"'l:!?[)O,'» ~,,> OOoD~oh[)o';')~o ,1~(Y)mD'bou

~OM[)O,;,)~DOOU 06",'b~",';')~[)O,'>U, .3(Y)~OUOU Jo~(Y)o[)ooll dDll,,>o,,>8oh''>l:!?' 14.2 ('1Mm(Y)~(Y)50o';')~o b6(Y)8~O(y)~(y)00';')MO 8(Y)8h", b';')~Oo,,> om3",~0V'06Doh: (y)Mm(Y)~(Y)600b

.l(Y)6b';')~O"'ooo b, ~o006(Y) IlooJ,;,)~o ~(Y)6oudoDoDoO II ((y)Mm(Y),1,,>600(Y)a(Y)0~,,,a,,,, tJ0[)OO b h.'>l:!?o"'06(Y)bOoJ(Y) a(Y)~[)~LJoob ~",a'b"'l:!?Do"" m"'30b J",~,,>h O[J'l3",~(Y)8DO~';')~o 05",~0'bo), 8(Y)ab", b6[)~o ~0 (y)Mm(y)~f')50o';')~0 'l3oM'l300(Y)3.,>60 ,,> ,1,'>M"'OOb,,> l:!?'" 8(Y)';')bb6[)~o

r)~m(Y)~(Y)660';')~o ~J0M,'>OO b (o~[)O u-uouOOa,,» ~oMD0';')~ [Joob ,,>6,,> 'b~,'>';')M[)00 b, .1(Y)~o bou JOM(y)6[)60II d[)bo,'>8o b~~.

Ih,,8(Y)0'b''>';'J~(Y) ~~'b~3D3'" (3MOD~~Do", m~608d~(Y)8~[)o'b[)), 81'18h,'>b';')M[)O,'> 0';')~ohb8(Y)ou

b~0 'b~3[)3(Y) J~JDOom u"'~oDo~(y)oO h .1DMo(Y)~do Ih'> 'b~3,'>Mo,,>~[)m 8(Y)o 'b~';')~(Y)0DoO b~u

o,:>~~';')~[)O[)~O ~0 ';')~0[)60';')~o d[)8mb3[)3Dooh, M(Y)OI'1MO ",8o';')~,,>O(Y)~o';')~o, 0h[)3[) dl,) uJoO~~';')~o 8(Y)a b", b';')M[)60b, b"'l:!?''> 'b~3[)3(Y) ,1(Y)~(l hom 0,,>6 h,,> 'b~3M';')~O ~oaoOo b 'l3~Mo~ [)OdO, b0'b~ 3~Mo",~[)m 0,,>8 b3~ [)~O II ~,,> 'b~ 3[)30h bo,,>fi~0MO';'J~O ,l(y)~o UOh VUU[)OOU 8ob[)l:!?3om.

(Jaa~~~rlQ -~,*,,+~'-<Hri'---r-

~ ~2

Page 18: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

(b:J00UdOD~o 'D(Y)<"tttO!*~r1S'Ni(~

b0~?(;DOO; 3D6c'J~0';')

!J6~~,ibOI:>(I)i;l:lRn'61J~;ini~1bili3"3,)ci'{\ ,'. ."1!t.*""".""""",~,_U '., U.7i.~ <.,;c~ ..'~ ~, .. "'" U .¥.', '"' '.'_<l.

16.1 om3",~ohv063oh Q?",'b~3D,;,)~oU ';')0DQ?,;,)~O 0c'J8mb3c'J3ob ,,>6 0';')6c'J0~030 80'bc'J'bom o"'~Q?"'(33"'~c'J0oh o",8f'l 8f'lL"'~oc'J0~oLm3oh enojbo~c'J0';')~o h"'Q?",'b~3c'J3f'l m",6boh ,,>6,,, 'b~,;,)~c'J0"'u u0(3f'l(J b~o h", \.!?'" ';')0c'J\.!?,;,)~0 0c'J8mb3c'J30b \.!?,,> 'b~3c'J30U ueJ",6l:!?"'~ll)';')~0 :3o~f'l0c'Joo U dc'J b"'O"'dO II",\.!?

162 u"'l:!?",'b~333f'l ",6,,>'b~,,,';')~c'J0ou o"'oa8ob ,jo~f')ODOO o"'~l:!?''>03''>~c'J0ou dc'Jdmb3c'J3"'dO: \.!?",'b~3c'J,;,)~oU o"'~\.!?''>(330~c'J00U Q?,'>d0Q?01l6';')~c'J0c'J~0 f'lenoOo,,>~';')~o (3 Of'l 0"', ~f'l83~d0(3 80momao';')~0 oj6no,'> \.!?",'b~3c'J,;,)~oU ,'>h0do \.!?,,> l:!?"'o''>l:!?c'J0ob m",~o~o, h",8c'J\.!?0(306f'l (36f'l0", ~f'l8c'J~d0(3 80momc'J0';')S!::.'0 ojbc'J 00 00~Q?003''>~c'J0oh o,'>df'l8f'l8Y3c'J30 80'bc'J'bc'Joo l:!?'" l:!?"''''3'''\.!?c'J00 U o",63om"'~noo h u60Q?0c'J00, o"'~Q?''>03'''~noo b c'J,jod~o'bo U (",a(Y)6"'vn~0 "'3"'l:!?8::!(Y)en(Y)00u obeJf'l~00l:!?"'b) 0b~o; l:!?",'b~3c'J,;,)~0 ,jo~ob ';')0c'J\.!?,;,)~0 dc'J8mb3c'J3om o",8f'lV3c'J,;,)~0 o"'~l:!?"'(33"'~ 300U oD8m b3D3'"00 dn b,'>0,'>80 bo b",8",~m"'~Q?",8(3"'30 f'l~o",6(Y)c'J0ou 803~ d3Q?oc'J60~0 ''>j60 ; b(Y)60~O';')~,'>\.!? \.!?,,>8f'lY8c'J0';')~o ,,>6\.!?c'J~dob ",b~o,

m';') '" uc'Jmo 0~ Uc'J 0(Y)o U, 163 8'b~3c'J3c'J~oU dOn~ 06,,>(b~"'';')~no,,> o''>00c'Jrb ,,>~60db';')~O \.!?c<)d,;,)8(JbeJ()oob 8o~c'J00\.!?",b

"'~"'';')o3o,,>6c'Ju 14 (mf'lmb8(JeJo) J''>~c'J6Q?''>~';')~0 Q?~olh'>.

ii~i~$~~:Jl{l3~~AA~l:S~~1iB33a~3~.~3~§31(~~a,126~J~Q"3~O) "; . 17.1 b",bc'J~8voen(Y) ~",6Q?"'(33omo ,j~(Y)o~",83oom l:!?,'>cnob",6uD0';')~0 8(Y)8b0b';')~(Jo()oO, o"'~l:!?'"

,,,~6006';')~0 :3~(Y)o~",8c'J0ou ",60'b~"',;,)~c'J0oh 80~d'" l:!?,,>~I'JD60~o m,'>6"'o0l:!?0bl:!?0b yo~ou",.

172 UbD';')S!::.'0 U o",6'b~", b m3oml:!?''>0"'3c'J0om, m3om8J3S!::.' nS!::.'f'lOO h 80l:!?D~f'l00m o,,>8f'lV3a';')~0 ~",68~ma~f'l00h a\.!?o(Y)(b~c'J(Y)oob o"'';')''>~DuDo,,>hm,,>b (m';') (Jll ,,>~ Dbc'J0'" ub30UO u0(3f'l(3 b~o U o"'l:!?",~1'Jc'J6", u) l:!?"'d"'30o~c'Jo';')~0 ll",8nQ?ooobf'l 8f'l8b,,> b';')~aoo U b"'~~aoo;

J~0806",~';')~ Cl",6(Y)blh'>V06"'0~8l:!?Dof'l) ",jeJdO 8f'l6,,>Y0S!::.'Df'loom ~068~mD~f'l00 U 8l:!?of'l8''>~D(Y)00 U o''>';')'''~ DuDo'" bm",6 Q?,'>d,'>3 dO~c'J0';')~o b''>~~(Joo; m,'>30b';')cn~ (J0o U "'~d3c'Jmo b :3c'J~0(Y)l:!?00 \.!?",8Q?o"'~0 U"'\.!?'" 'b~3D3(Y) d(J8m b3D3,'>bm0b l:!?''>d03dO~(JO';')~0 u",8c'J\.!?0(30o(Y) 8f'l81l'" b';')~c'J0o U b",~~c'J0o;

173 6"'~Jf'leJ0J,;,)~0 603moD~D0c'J0oh 'bc'J8f'lj8c'JQ?Doom o ,'>d (Y)y 3D';')S!::.' ° ~0bd~mDS!::.'f'loou

8l:!?of'l8''>~Df'loob o"'';')'"~c'Jbc'J0''' um",6 \.!?''>J''>3dO~D0';')~0 b8DQ?ooobf'l df'l8b",b,;,)~DoO U b"'~~Doo;

17.4 "'~Jf'l,)f'l~0'b80b, eJf'ljbod(y)d,'>boob, o''>~df'leJ0d,;,)~ b03moJ~(J0c'J0'l)(J Q?,,>8(Y)d0\.!?D0,;,)~c'J0,,,bm,,,6

Q?"'d03dO~J0';')S!::.'0 b",dJ\.!?0(306(Y) 8(Y)8bb,;,)~lJoou b''>~~lJoo, ,,>b(J3lJ ",8 603moD~Do0m0

''ba8(Y)j8a\.!?(J0oh j3c'Jd ::J(Y) en6o h,.., b ''>3eJ(Y) u"'eJ~"'bb,jf'l~eJ(Y) h,,> d';')''>~DoDoO h 8,,>~m30 U0 U 8f'l8b\.!?",~0 "'3eJ(") u''>o 'b"'f'l dc'J8m b3c'J3om o",df'lY3c'J,;,)S!::.'0 ~,,>bd~m:J~(Y)oo h dQ?o(Y)(b~Df'lOO U o0';')0~c'JUa00um06 \.!?""J"'3dO~c'J0';')~o h",dD\.!?0(306f'l af'lah",b,;,)~c'J0oh b''>~~Doo;

175 c'JJu:3J~08a66';')~0 l:!?'" "'~"'eJ~""l:!?000';')~o (0~Oof'll:!?0"'o6(Y) ueJ0J''>, J(Y)8c'Jf'l.3",mo,.., , cn0eJf'lma~0:30"" "'d';'),j';')6jeJ,;,)~"" 8",6';')",S!::.'';')~0 mc'J~",:3o", Q?'" ub3''» b8DQ?0(306f'l 8f'l8u0b,;,)~c'J0oh b",~~c'J0o

17.6 b,'>j",~m~lD~(y)do "'~c'J0';')~0 o",8(Y)b"'J3S!::.'c'J30 (bu,,>~ob Ih,>'b~3''>~o''>~Dm o,'>o'b''>360u", Q?'" ()0af'lJ3~c'J3c'J0ou, oDo8o';')~o "'O~c'J0ob (3",j(306,'>(30''>, 08';')609:"'>0 0,,»,

17.7 k,>60eJf'l~0';')~o \.!?,,> O",~6c'Jf'I~f'100';')~0 8d';')~b,'>~f'looh, Ih'>dJ';')~b,,>~(Y) 3"'~~OdDoOU

h0~~Doo; u08c'JQ?0(306f'l 80u'''i'lc'J001l b,,>~~c'J0o (o"'~l:!?''> h.'>l:!?",'b~3c'J3(Y) ,j(Y)~ollOm

o",m3",~oV06D0';')~0 8f'l(3';')~(Y)oou",);

17.8 J(Y) hdDeJ0J,;,)~o Q?'" :3S!::.',,> ueJ0d';')~o ll"'dc'Jl:!?0(300f'l d(Y)8h", b';')~c'J0o b, y(Y)bo b J(Y)~c'Jjoo", um",6 ~1"'J''>3dO~c'J0';')~0 u",8c'J\.!?0(306f'l 8f'l8u,,> b';')~c'J0ou b"'~~:J0o; bm3"'~0 h 1l",~IJ(Y) u, d(Y)6eJ",jeJ,;,)~0 806Dooh \.!?,,> ~ob'bc'J0ob, h"'h8c'Jbo 8(Y)YtJf'loo~f'l0c'J0oh b"'~~c'J0oj 8bD\.!? 3D S!::.'(Y)00b Jf'l~Dj(300 um,'>o, (l,'>m llf'l~O b ()jbOdJ~7J~O S!::."'> (hJ~om d\J';')~6",S!::.'(Y)0", um"'D Q?"'J"'3dO~D0';')~0 b0~~Doo, O''>~Q?0 b0\.!?0'b~3J3(Y) ,jD~O(Y)l:!?dO 8(Y)db\.!?",~0 ';')0c'Jl:!?,;,)~0

da8m b3D3om o,,>8f'lV3D7J~o U"'~O~f'lJoo Ih'>j 17.9 uDJu7J"'~,;,)~ Q?"'~~3c'J3aom,'>b, bc'J~f'l3b';')~ o,,>b"'tlf')'{jOa~ao,)bm,,>6, ueJD~0~0'b"'(30",hm,,>6,

~c'J:3~(Y)Q?';')j(3o';jS!::.' en';')6j(30",um06, df'l0eJ~"'(3c'J'B000 bm,'>b Q?'\l"'3dO~c'J0';')~0 ll"'dDQ?0(30Df'l 8(')8u",b';')~c'J0ou b0~~aOO, 6c'J~)()UdOJ~0 b,'>boh oa6a60d';')~0 J ~c'J3",um",6

l:!?"'J"'3dO~c'J (306f'l df'ldU,,> b,;,)~DoO U b'')~?(;(JoOj

17.10 ",03-06cnD ~ 06, JD:30eJ0oaom",6 l:!?'~\1"'3d /0 df'ldU0 b,;,)~Joo II

"iliJ8:;, x", ~> 'f,­"'.J 0",

Page 19: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

d,')0~-u,') UJdUf'J boh(')tJ80b Lb~p~,') Lb3') 80d0f'Jf'J00,~60'b8D60m 0,')8f'JY3n';']~0 LJdhf'J00030 o'bom 0,')~;.,8~dO ~M3,')~dodom,')6 (0,')0~,') J003d~'~~0 b,')bd006060f'J ~0,')o6f'JbOOdoL,'))

~,')J,')3d00D0';']~0 b,')8d~0(306f'J 8f'J8u;.,b';']0d60h b,~0?(;d60;

17.11 o,')'lp60';']~ ~,') ,')80f'J00f'J'l3,;,]~ bJ~[)0f'J'bm,')6, O';']0D0J';']~f'J'bm,~6, h,')0.lf'J0~f'J'bm,')b, boLO[)8';']0 ~,'),')3;"~[)0[)Om,~b ~,')J,')3d00D0';']~0 h,')8D~Oo06f'J 8f'Jath~b';']0[)60u b;.,0?(;[)00;

17.12 u,~~,~ 'b~3d3f'J dd8mb3d3doo, 0f'J8~D600 ~'~IJ03d0030';']~0,~ ~,~ 'b~3D,;,]~0 h ,10f'J'l3[)ho';']~ hJf'J00';']~ h,')J80,')bf'JO,~ bm,')6;

17.13 'l3boJo,;,]00 l:!?,'),')3,')~[)0[)Om,')b, d,lo~d'l3 UO,~ bm,~6 ~,')d,')3d00D0';']~0 lh~8:J~oo06f'J

8f'J8b,')b';']0doou b,')0?(;dOO; 'DuoJf'Jmd0,')J[)300b, 'l3 LoJf'J,~6,~~OOOdf'J UO u,~ ~,') ~f'Jof'JJ[)~oh

8f'J8L,')b';']0[)00L b,')0?(;Joo

';!~f.;,;WH§~lJ~~~~6p>~;~(1)~b<'J~";J~a?'ob8o~a?>ob Vabo 18.1 08 d[)8mb3[)3,')dO, 0f'Js:!? [)U;.,O u,')8[)s:!?0(30bf'J 8f'J81h~ b';']0Joo h 8o~ 30'') b~ J0,') f'J?(;,')boh JJ080b

6doou80J00 808,')0m30u ll,')'D';']d3J~'bJ, b;.,8[)~0(3obf'J 8f')8b,') b';']0Joob ~00[)0';']~d0,')

8'b~3[)3[)~oh 80d0 u0';']~,')~ ,')b,')'b~,')';']0~D0,') b,')s:!?,~'b~3J3f'J ,1f'J~ohom o,')bu;.,'b~30';']~o

~08000u 'D,')0o~JOdO ddb,')0,')8oL b,')8Js:!?0oo6f'J s:!?;.,Y[)hd0,;,]~dod!\,~um,')b ,100s:!?,')3000 ,,,6o,')00dUY<'10doom.

18.2 u,')8[)s:!?0006f'J 8f'J8b,~b';']0dooh lh~~00f'Jd!\ob ddh,')bdo s:!?,')'b~3d';']~8,'), ,')6 6[)!\ou80d08,') bb3,') ~!?,')obO[)0db[)0';']~8o.'l ,1008,') y06,~hy",0 ,~6 h,')8Js:!?0006f'J 8P18b",b';']0[)60b ~,')L0';']~[)6,')8~d

iJb~o.'l d[),')OtJf'J°°bf'Jb 8'b~3J3[)~ b bo.'ls:!?~[)~o.'l80 bf'J lh~O[)~ 3'l3f'lbf'l b,')Ob'Df'J08"'(30f'l 11,~8u,')b';']0oh L,')d';']'~~Joom.

18.3 o,')s:!?,'),;,]~JoJ~o ,')80';']~o.'lOf'J00';']~o 8f'J8h,~ b';']0[)O°h d[)8mb3D3'') 'do, 0f'J~Du,')(3 yOb,')hy,')00 '(1[)O::Jf'J!\obJO,') f'JO0dJO';']0 ° ,100f'J0Doom dD';']d~DoJ~o,~, ,,,bDmo dJO::Jf'JOObJ0,') ';']bs:!?,~ o,'),\Dms:!?Ju u,')aD~0(30bf'l 8f'l8u",b';']0Doob l:!?",u0,;,]~D6,')8s:!?J ,')b ,~0'~';']o3o",6dll 8f'J8u,~b';']0JooL

aO~d60~;.,Ei 24 hm-ou,'), 18.4 o"'s:!?,'),;,]s:!?DoD~o (';']00DbO';']~0) Jf'JbJoO,')~';']00 8f'J8h,~b';']0doob lh')~00f'Jd60b 0[)8mb3[)3'')00,

0f',~[)u"'(3 y06,')bV,')00 d[)O::Jf'JOObD0,') f'JOO[)J6';']~1O J00f',6D60m dD';']d~dOd~O,'),

'bJ8f'Jbu[)Ei[)0';']~0 0dO::Jf'JOObd0;" ';']bs:!?,'> o,')dJms:!?Jh ,')0,') ';']030,~bdb 48 hm-oll 0d8s:!?Do 8,')ob(3. 18.5 8'b~3d3d~oL 80d0 L;.,s:!?;.,'b~3J3f') ,')6,,>'b~,,>';']0D6,')(bd ';'],~00h mJ801l oD8mb3d3,')00

s:!?o.'l'b~3d';']~L ';'];.,00 ';']6s:!?", 0;.,6D8,')06f'JU y[)00~f'Joomo u,')bom. 18.7 8'b~3d3D~m,')6 Y06o.'lhY",00 0[)m,')bb8doom ,')0,~J0f'J3'')0s:!?d0 lh')811~0(306f') ~,')YDU[)o,;,]~D0,')oO

808M'lm3ou,')b s:!?,') 'b~3[),;,]~0 b0';']~,')s:!? 'D,')0"'3b b,')8[)~oooEif'J 8f'J8u;.,b';']0300b ~00JO,;,]~Jo,')b, bf'J~f'J o,')Y[)';']~o b,')0?(;D60b dDb,')b[)6 dDb,')o,~80ho b,')8d~0(30bf'J ~"

'D0b,')bb';']00 ~f'JJ';')8DbO,')(300U 8'b~3J3J~ob,')m3ob y,')0~0[)boll d38s:!?Do 8,')b nb b,')0?(;DOO Lt<)';')~,')s:!? ';')6,')'b~,')';')0~ J0,'), b,')~,~ 'b~3J3f'J Jf'J~O bob ,100f'J6n60m,') ~,') 8"UOO

0,,6u,')'b~30';')~0 V3bom s:!?,') ~08000b 'D,')0o~Jooo.

18.8 "0,,,.30f'J3,')0~D0 b,')8D~Oo06f'J s:!?,')ydLJ0,;,)~D6,') 00 lh')8Ds:!?0(3obf'J 8f'J8b,~ b';')0DoOb 80~doo~,')6

30 J'')~D6~",0(J~0 s:!?~oL o",b8,')3~f'J0,')00, s:!?,')'b~3D';')~8,') 8'b~~JD:W~b ';')6~,') y,')0(J~006f')b

0Da~30o b,')8D~Oo06f'J s:!?" 'Do6o.'lb b7J00 s:!?f'JJ';')8D66'')(30,'): ;.,) Jf')~ouolJ s:!?,') J00,')~f'Joob 8f'Jy8f'Jooh ,')h~DoO

0) 11'~~J(J~,')(3o,') (b,,>~00f'JDooL 0D8mb 3D3,'>dO) 0) 'D(Y)0(b NIV -100", ; ~) fJ"'6,')0D0';')~0 o,')8f'JJ3~D3olJ s:!?,,,u.l3bc100 ; D) 80~D6';']~0 b,')8Ds:!?0(30bf'J 8f'J8lJ,~b';')0doob ,,>Ei/~,,> DJ080ll 80D0 ~,,>60'ab7J~0

8D~?oJ,,8D66Doob b"'l3"b';')00b o,')~"b~ob ~;.,8,')~,')hO';')0DoD~0 s:!?f'J.l';']8c1bODoO ; 3) s:!?''> 'b~3D(J~oL L;,,6;.,EiJf'J 0DJ3o'b00Doo ;

18.9 18.8 3(JEiJ6om o;.,6b,')'b~30';']~0 ~f'JJ';')8366''>(3oob y;"0~oDb;" 0db;.,d~dOd~O,')

d~dJ00f'JEi';'J~o (u,I,')60030(J~0) h,,>bom"(3, d~''Df'Jb60b 8'b~~W3D~oU 80d0 80momD0(J~ 8ou,')8,')0 m'b3. ~,,>'b~3d';']~ob 80d0 y,')0~oD60~0 b07J~::Jf'J'l30~ s:!?f'JJ';')8D66,'>(30;" 8'b~3D3D~8,,> ';')Ei~;., o,'>bobo~f'JU ~,') 8f'J,')bs:!?0bf'JU ~,')'b~3D(J~oh,,>m3oh b;.,0?(;D60L ;.,Ei;.,(b~"(J0D6,,> y,')0~oDbO "b 14 .l"~Db~,,>0';')~ ~~Doo.

18.10 J;",WOom 0,')m3" ~~ ~ I 0 b,,8Ds:!?0(30bf'J 8f'J8h"b';'J0110,'> ~,,'b~ 800~f'JU m"30L ,') ) 3006(3o'lob ~'')(33om, lh')J,>0m3D~f'Jb

8f'JJaD~' 6DoOh " h,')8D~Oo06f'J ~,')y[) bD6';']~ n6,'>dO. ~~ ""..: ~? '2-'

",0.­

--+---=-----_19

Page 20: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

u.)d.)(\)m3J[!.1C.l. mo()[!'10uo, 0119, ,)J,)Jo vJ(\)Jm[!'1ou o"o'b. 114

l!lJ[!'1: ..995 (32) 2 555555 qpduo: "995 (32) 2 355080

J[!'1.'llC'lUl!l,): [email protected] www.privatbank.ge

I ba~(JnJM~~a~ob (JabM~~a~ob b~~~5J(Y} O~M~5c;o~

N°GL/TAO/1211-959

d·ml'>o~obo

&,)M.)6~: bb "3(i}03~tl~JO" (hiJ 203838678) 3(i}06003.)~0: <J3b b.)l;!?.)<tl~3ro(') J(')83~o~ ..~~.. (hiJ 202408386)

tln6nCZ3000.)(i}0: bb03 03~O X~3.)bo'll3o~ob b.)~l'>ob ml'>o~obob b.)bn~~OCB(') ~~bo~O~o

b.)~~O(') m~b.): 14,814.00 (O><'lmbaOOO .)m.)b (i}3.).)b m(')mban~o) ~,)(i}o.

Bbnl;!?30~(')l'>.)OO 30~n&n (i},), (I)(')B a3b b.)~,)~ro(') JM(t3.)60,) ..~,)(')" -B (anBl;!?&(')BOO ,,3(i}06003,)~0") bb03

03.)6n X.y,pbo'll3~ob b.)b:JC:?(')tlob oX'>o~obob b,)bO~~OCZ3(') ~603nMbo~o~ob (aO~~(')B& ..tlnG0CZ3000,)(i}0") BoW> x.)fi()(i}m~tlob CJ?,)~roob b.)bn~~ anb~0l;!?30b Bo<tl60m ~B<'l(3b~~~, n~~(i}(')~~

~06l;!?w>ao (SPA110029550) ~~~~o m~obo b~06l;!?W>(') ~06~.)CJ?~ob (jOb~.)Bo~, oJobM,)

3,)~l;!?nl'>~~3tl.) ~.)(i}~CJ?~o6<'lb b,)l'>,)6J(') ~M~~O') B.)b<tlO CJ?.)Job(i}~~~o 3,)~CJ?ot>~~~ob <lob(i}~~ot>ob

&~.)6~ob b,)bom, r>nG0CZ3000,)(i}m.)6 &.)b.)CZ3(')(i}()Or>n~o bn~(j3JM~~Or>ob ~~~b~5,)CJ?' 83:J6, bb "3M03.)~r>.)6Jo" «lnBc;p&<'l6& "~.)(I)~~o"), 0>.)6,)ba.) 3.)(1)00 &~OOO> 3M06003.)~ob b.)bO~<tlO <tlooooo ~60(l~~0

&.)(i},)6~0,).

,)&bm,)6 CJ?.)J.)3&(i}ol'>ooo 3,)CJ?,)b~~(i}ol'>oo, (i}(')() 3.)(1)00 &.)(I)~~Ol'>o CJ?,) 3,)b~bobB~~~0 ood3nGb ~06,)an

3(i}06003,)~ob b,)bo~ooo b.)n(l)oo(') oo.)6b.)<tln 14,814.00 (o><'lOlbaX>o ,)oo.)b (l)3.).)b O><'loobaooo) ~.)(I)o.

VofuBl;!?3~(i}O ~(i}.)6~0.) d~.)oo,) 2013 ~~ob 30 o.)6s(l)~CJ?o CJ?') 3Jo~~(')r>oo <tl36<'loo ~6oCJ&o~ m,)6bob

&~,)~b 3(i}060oJ.)~ob BoW> bo~a~~ol'>ob 3o(i)(')l'>~ob l;!?.)(I)~ob b~~~~<tlO' l'>nG0CZ3000.)(I)ob 3~~030 B(')oob<'l360bo>~~.

,)~60<l6~~0l;!?~ ~o&(I)O, ~ob&oM0 ooo>b<'l36.) ~ 3(i}OOnG<tloo &,)(I)~~ob BooM Bo~~~o ~6l;!?,) o~(')b

b,)l'>.)fiJ<'l ~M,)6~00b 3.)CJ?ob ~,)b:3~~o, <JoBCJ?O& 80b.)B.)(i}oo<tlo: bb "3(i}03~l'>~Jo" - b~.)(I)~('), d. ool'>o~obo

0119, Vw>om~ob ~a'b. Nv1l4, \).)m.)(') (')CZ3obo. 00mb<'l36,) :&~.)~M~.)<tlO ~~ooCJ?M6o~ ~6l;!?.) od6nb

b.)m.)6.)~c;p b:J~oovn(l)~o l;!?.) l'>n3~ CJ?.)CJ?.)b~~M~~~O ~oMo~(')l'>oo>o CS(')(I)Boo>, b~~ aooooo>~~o

od6~.) 8(')O)b<'l3~o o>~ ~.) ob ~,)(I)36<'l~.), (I)(')8~ob ~.)000 oo~~.) ooo>b<'l360b ~.)(I)B(')~M6.).

oomb<'l36.)b oo~ ~~,) oMOl3(')~Ob b~.)6J(') &.)(I)~~oob .)~o CJ?,) 6<'lO>b<'l36,)<tlO bO~oo~oMo 30MOb

~~~,)6<'lb~:Jl'>ob CJ?.)B~.)b~~M~O~O CJ?<'lJ~B06~o.

b~.)6J(') ~(I)~~o.) ,)3~(')B,)~~(i},)c;p ~8~~,):

, b~,)6J<'l ~(i},)6~oob 3.)l;!?ob &,)b3~ooo;

• l'>060CZ300oo(i}obOl3ob b.)~.)(1),)6~0(') oo,)6bob &~.)~ob (108mb3ro,)(l0;

l'>n6nCl3ooo~ob BooM ~,)(I),)6~ooc;p,)6 ~,)oo8CJ?o6.)(I)3 b.)J~oo.)(I) ~CZ3~~~<tl3 ~.)(I)ob mrl80b,) l;!?,) ~.)(I),)6~00b

~.)~60l'>ob (lo8oob3ro,)(lo.

VIP-J<'l(i}3(')(i}.)~o~~o l'>oWObob

bO~Bd~3.)60~ob oo.)~&~O

Page 21: "J:!?~a". · 8. (Y)~"" h "s:!,' '0. y ...,) ; 0) ; ~0; ~" ~" ~" i~-•-'J

J.moo~ollo

"U0bt)~avocn(Y) 'a:Jutjo~3t)oo 11 'at)k"bao" ll,"J,,<1Jmat)~(Y)11 J,,,6(Y)f)0 11 (la-8 (l';']b~oh (Jah,')O,')(l01l0~, ba~oh (l(Y)va<1Jom 30~0Uo';']<1JaO, <1J(Y)(l ,')~) 3o(ltj(Y)cnaoo Oboa<1Jallm,,, (J(Y)f)cn~odo dO d,1h h,')~,') ~~3a3(l1

J(Y',(l3,,,f)00 ,,0,')(Y)"-hm,') f).