Lkt Konsol Kblm 2015

8/18/2019 Lkt Konsol Kblm 2015

1/56

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2/56

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3/56

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4/56

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5/56

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6/56

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7/56

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8/56

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9/56

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ygjk defu` lc regfcsgscigj - - - (?3,;;7,2;,8>>) 55,7>>,5>7 7,7?3,;38,347 28,>>5,2,>27 435,5?>,44 43?,,>>? Dgfgjhe gs ao Les 87, 4>75

Xgfla Fgdg/Tetgcjel Egrjcjks

Hgtgtgj gtgs fgpargj ieugjkgj ygjk ̀ erupgigj dgkcgj ygjk tclgi terpcsgbigj lgrc

fgpargj ieugjkgj sehgrg iesefurubgj.

\be ghha`pgjycjk jates ta hajsafclgtel ocjgjhcgf stgteèjts gre gj cjtekrgf pgrt ao tbe

hajsafclgtel ocjgjhcgf stgteèjts.

<

^\ IGDEFCJLA @UTJC \di. LGJ EJ\C\GX GJGI

FGÂTGJ ̂ ETUDGBGJ EIUC\GX IAJXAFCLGXCGJ

\GBUJ-\GBUJ SGJK DETGIBCT ̂ GLG \GJKKGF


(Lcsgmcigj lgfg` Tupcgb, iehugfc lcjygtgigj fgcj)

\be arckcjgf ocjgjhcgf stgteèjts cjhfulel berecj gre cj Cjlajescgj fgjkugke.

^\ IGDEFCJLA @UTJC \di. GJL C\X XUDXCLCGTCEX

HAJXAFCLG\EL X\G\E@EJ\X AO HBGJKEX CJ EWUC\S

OAT \BE SEGTX EJLEL



10/56

4>75 4>7<

GTUX IGX LGTC GI\C_C\GX AÊTGXC HGXB OFA[X OTA@ AÊTG\CJK GH\C_C\CEX êjerc`ggj lgrc pefgjkkgj 3?;,;7>,883,;3; 37?,4;?,885,2?7 Hgsb rehecvel ora` hustaèrs êjkbgscfgj dujkg ;2,574 ??,


11/56

5


12/56

\be arckcjgf ocjgjhcgf stgteèjts cjhfulel berecj gre cjCjlajescgj fgjkugke.

^\ IGDEFCJLA @UTJC \di. LGJEJ\C\GX GJGI

^\ IGDEFCJLA @UTJC \di. GJLC\X XUDXCLCGTCEX

HG\G\GJ G\GX FGÂTGJ IEUGJKGJ IAJXAFCLGXCGJ JA\EX \A HAJXAFCLG\EL OCJGJHCGF X\G\E@EJ\X\GBUJ-\GBUJ SGJK DETGIBCT ^GLG \GJKKGF


OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>77 tgjkkgf ? Aitader4>>2 ygjk tefgb lcsetumuc afeb @ejterc Buiu` lgjBgi Gsgsc @gjuscg Tepudfci Cjlajescg fewgt surgtieputusgj Jaàr= GBU-2;8;8.GB.>7.>4 \gbuj 4>>2tgjkkgf 72 Jave`der 4>>2 lgj tefgb lcuùìgjlgfg` derctg Jekgrg Tepudfci Cjlajescg Ja. ; tgjkkgf48 Mgjugrc 4>>3 \g`dgbgj Derctg Jekgrg Ja. 738;.

\be Ha`pgjy‑s Grtchfes ao Gssahcgtcaj bgve deejgèjlel severgf tcès, àst rehejtfy ta glmust ta fgwJa. yegr 4>>; dy jatgrcgf leel Ja. >7 lgtelAhtader ?, 4>>2 wbchb wgs gppravel dy tbe @cjcsterao Fgw gjl Bu`gj Tckbts ao tbe Tepudfch aoCjlajescg tbraukb Lehree Ja. GBU-2;8;8.GB.>7.>4Segr 4>>2 lgtel Jave`der 72, 4>>2 gjl wgspudfcsbel cj tbe jews ao tbe Tepudfch ao CjlajescgJa. ; lgtel Mgjugry 48, 4>>3 tbe Aoochcgf Kgzette Ja.738;.

Xesugc lejkgj ^gsgf 8 Gjkkgrgj Lgsgr êrusgbggj,rugjk fcjkiup iekcgtgj êrusgbggj glgfgb derkergilcdclgjk cjlustrc pe`dugtgj igdef fcstrci, igdeftefepbaje sertg ygjk derbudujkgj lejkgjperfejkigpgj igdef.

Cj ghharlgjhe wctb Grtchfe 8 ao tbe Ha`pgjy‑s Grtchfes

ao Gssahcgtcaj, tbe shape ao cts ghtcvcty cs ta ejkgke`gcjfy cj tbe `gjuoghturcjk ao efehtrchcty hgdfe, hgdfetefepbaje gjl hajherjcjk wctb hgdfe equcpèjt.

êrusgbggj lgj pgdrcijyg derfaigsc Mf. TgwgkcrgjkJa.4, Igwgsgj Cjlustrc ûfakglujk, Mgigrtg \cùr.êrusgbggj ùfgc derapergsc sehgrg iaèrscf pglgtgbuj 73;3.

\be Ha`pgjy gjl cts pfgjt gre fahgtel gt Mf.Tgwgkcrgjk Ja.4, Igwgsgj Cjlustrc ûfakglujk,Mgigrtg \cùr. \be Ha`pgjy stgrtel cts ha`èrhcgfapergtcajs cj 73;3.

d. Lewgj Ia`csgrcs, Lcreisc, Ia`cte Gulct lgjIgrygwgj

d. Dagrl ao Ha``csscajers, Lcrehtars, GulctHa``ctte gjl E`pfayees

Derlgsgrigj Gitg Jatgrcs Ja. 53 lgrc Cr. JgjetteHgbygjce Bgjlgrc Glc [grscta, XB, tgjkkgf 4? Mujc

4>75 èjkejgc susujgj Lewgj Ia`csgrcs lgj LewgjLcreisc sertg surgt ieputusgj lewgj ia`csgrcs ^\Igdefcjla @urjc \di. Ja.>>7/XI-IA@-IC@/_/4>75tejtgjk Ia`cte Gulct, `gig susujgjjyg pglg tgjkkgf87 Lese`der 4>75 lgj 4>7< glgfgb sedgkgc derciut=

Dgsel aj tbe Leel Ja. 53 ao Cr. Jgjette HgbygjceBgjlgrc Glc [grscta, XB, lgtel Muje 4?, 4>75

rekgrlcjk tbe ha`pasctcaj ao tbe Dagrl aoHa``csscajers gjl Dagrl ao Lcrehtars gs weff gs tbelehree ao tbe dagrl ao ha``csscajers ao ^\ Igdefcjla@urjc \di. Ja. >>7/XI-IA@-IC@/_/4>75 ao tbe GulctHa``cttee, tbe ha`pasctcaj gt tbe lgte ao Lehe`der

87, 4>75 gjl 4>7< cs gs oaffaws=


13/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775 4>7< Dagrl ao Ha``csscajer

Ia`csgrcs Utg`g = Xaepaja Xaepaja = ^resclejts Ha``csscajerIa`csgrcs Cjlepejlej = Lewg Jya`gj Gljygjg Lewg Jya`gj Gljygjg = Cjlepejlejt Ha``csscajerIa`csgrcs = Dulc Xetcaja Xgjtasa Masgpbgt @. \rcsjglc = Ha``csscajer

Lewgj Lcreisc Dagrl ao LcrehtarsLcreitur Utg`g = Jchaleùs @. \rcsjglc Xuryg Glcwcmgyg Xaepaja = ^resclejt LcrehtarLcreitur Cjlepejlej = \gj Tadert \gjta \gj Tadert \gjta = Cjlepejlejt LcrehtarLcreitur = [cdawa [cdawa = Lcrehtar

Ia`cte Gulct Gulct Ha``cttee

Ietug = Lewg Jya`gj Gljygjg Lewg Jya`gj Gljygjg = Hbgcr`gj Gjkkatg = Gkus Iurjcgwgj Tcstc Xgig = @e`der Gjkkatg = \crta Bgrcygjta \crta Bgrcygjta = @e`der

^giet reùjergsc dgkc Lewgj Ia`csgrcs lgj LewgjLcreisc êrusgbggj ujtui tgbuj ygjk dergibcr pglgtgjkkgf 87 Lese`der 4>75 lgj 4>7< glgfgb `gscjk-`gscjk sedesgr Tp 4,>3 `cfygr lgj Tp 7,3> `cfygr.

Oar tbe yegrs ejlel Lehe`der 87, 4>75 gjl 4>73 dcffcaj gjl Tp. 7.3> dcffcaj,respehtcvefy.

^glg tgjkkgf 87 Lese`der 4>75 lgj 4>75 lgj 8>? argjk (tclgi lcgulct).

Gs ao Lehe`der 87, 4>75 gjl 4>75 gjl 8>? e`payees (ujgulctel),respehtcvefy.

h. êjgwgrgj Uù` Xgbg` êrusgbggj h. ûdfch Aooercjk ao tbe Ha`pgjy–s Xbgres

^glg tgbuj 7334, êrusgbggj èfgiuigj pejgwgrgjsgbg` iepglg `gsygrgigt sedgjygi 8.7>>.>>>fe`dgr sgbg` lgj èfgiuigj ha`pgjy fcstcjksedgjygi 7>.3>>.>>> fe`dgr sgbg`, sebcjkkg mu`fgbsgbg` iesefurubgj ygjk terhgtgt lc ^\ Dursg EoeiCjlajescg (lgbufu ^\ Dursg Eoei Mgigrtg) èjmglc7>>.>>> fe`dgr sgbg`.

Cj 7334, tbe Ha`pgjy `gle g stahi aooercjk ao8,7>>,>>> sbgres gjl g ha`pgjy fcstcjk ao 7>,3>>,>>>sbgres, sa tbgt tbe tatgf ju`der ao sbgres fcstel ajtbe Cjlajescg Xtahi Exhbgjke (oarèrfy tbe MgigrtgXtahi Exhbgjke) dehgè 7>>,>>> sbgres.

^glg tgbuj 7335, êrusgbggj è`dgkcigj sgbg`dajus sedesgr 7>>.>>> fe`dgr sgbg` sebcjkkgtatgf sgbg` terhgtgt lc ^\ Dursg Eoei Cjlajescgèjmglc 42.>>>.>>> fe`dgr sgbg`.

Cj 7335, tbe Ha`pgjy lcstrcdutel dajus sbgres ao7>>,>>> sbgres, sa tbgt tbe tatgf sbgres fcstel ajtbe Cjlajescg Xtahi Exhbgjke dehgè 42,>>>,>>>sbgres.

^glg tgbuj 7335, êrusgbggj èfgiuigjpejg`dgbgj àlgf lejkgj Bgi @eèsgj Eoei\erfedcb Lgbufu (B@E\L) gtgu Tckbt Cssue sedgjygi42.>>>.>>> fe`dgr sgbg` sebcjkkg tatgf sgbg` ygjk

terhgtgt lc ^\ Dursg Eoei Cjlajescg èjmglc5?.>>>.>>> fe`dgr sgbg`.

Cj 7335, tbe Ha`pgjy `gle gj gllctcajgf hgpctgf wctb^ree`ptcve Tckbts (^T) ar Tckbt Cssue gs `gjy gs42,>>>,>>> sbgres, sa tbgt tbe tatgf sbgres fcstel ajtbe Cjlajescg Xtahi Exhbgjke dehgè 5?,>>>,>>>

sbgres.

^glg tgbuj 4>>7, êrusgbggj èjerdctigj sgbg`tgjpg Bgi @eèsgj Eoei \erfedcb Lgbufu (B@E\L)sedgjygi 7.>?>>.>>> fe`dgr sgbg` serc Dsebcjkkg tatgf sgbg` ygjk terhgtgt lc ^\ Dursg EoeiCjlajescg èjmglc 7.74>.>>>.>>> fe`dgr sgbg`.

Cj 4>>7, tbe Ha`pgjy cssuel D serces sbgres wctbaut^ree`ptcve Tckbts (^T) ao 7,>?>>,>>> sbgres satbgt tbe tatgf sbgres fcstel aj tbe Cjlajescg XtahiExhbgjke dehgè 7,74>,>>>,>>> sbgres.


14/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775/

Leh 87,4>75

87 Les4>77<

87 Les 4>75/Leh 87, 4>75

87 Les 4>77<

^\ Batefcjla

@urjc

Jgjkkrae

GhebLgrusgfg` êrbatefgj/Batef 32,88 % 32,88 % Gprcf4>>2 85.5?2.82?.874 8;.3>.7?4

^\ Grujg XafgrCjlajescg

MgigrtgMgsg iajtruisc/Hajstruhtcaj

Xervche ;>,>> % ;>,>> %

Aitader4>78 7.27

^glg dufgj Aitader 4>78 êrusgbggj èjlcrcigjEjtctgs Gjgi ygctu ^\ Grujg Xafgr Cjlajescg lejkgj

iepe`cfcigj sgbg` ;>%.

Cj Ahtader 4>78 tbe Ha`pgjy estgdfcsbel gsudsclcgry, jgèfy ^\ Grujg Xafgr Cjlajescg wctb g

;>% sbgrebaflcjk.

e. êjyefesgcgj Fgpargj Ieugjkgj Iajsafclgscgj e. Ha`pfetcaj ao tbe hajsafclgtel ocjgjhcgfstgteèjts

Fgpargj ieugjkgj iajsafclgscgj cjc lcsefesgcigj lgjlcatarcsgsc ujtui lcterdctigj afeb `gjgmeèj EjtctgsCjlui pglg tgjkkgf 42 @gret 4>7?.

\be ghha`pgjycjk ocjgjhcgf stgteèjts wereha`pfetel gjl gutbarczel oar cssue dy tbe ^grejtHa`pgjy‑s `gjgkeèjt aj @grhb 42, 4>7?.

4. CIB\CXGT IEDCMGIGJ GIUJ\GJXC \ETÊJ\CJK 4. XU@@GTS AO XCKJCOCHGJ\ GHHAUJ\CJK ̂ AFCHCEX

g.

Lgsgr êjygmcgj Fgpargj IeugjkgjIajsafclgscgj

g.

^rcjhcpfe ao hajsafclgtel ocjgjhcgf stgteèjts presejtgtcaj

Fgpargj ieugjkgj iajsafclgscgj tefgb lcsgmcigj sesugclejkgj Xtgjlgr Giujtgjsc Ieugjkgj (XGI), ygjkèjhgiup êrjygtggj Xtgjlgr Giujtgjsc Ieugjkgj

(^XGI) lgj Cjterpretgsc Xtgjlgr Giujtgjsc Ieugjkgj(CXGI) ygjk lciefugrigj afeb Lewgj Xtgjlgr Giujtgjsc Ieugjkgj Cigtgj Giujtgj Cjlajescg, sertg

êrgturgj DGÊ^G@-FI Ja. _CCC.K.; tejtgjk ‖êjygmcgj lgj êjkujkigpgj Fgpargj IeugjkgjE`ctej gtgu êrusgbggj ûdfci‐ , ygjk terfg`pcr lgfg`surgt IE^-874 tgjkkgf 45 Mujc 4>74. Xepertclcujkigpigj lgfg` hgtgtgj-hgtgtgj terigct lc dgwgbcjc, dedergpg stgjlgr giujtgjsc ygjk tefgb lcrevcsc,lcterdctigj lgj lctergpigj eoeitco tgjkkgf 7 Mgjugrc

4>75.

\be hajsafclgtel ocjgjhcgf stgteèjts bgve deejprepgrel cj ghharlgjhe wctb Cjlajescgj Ocjgjhcgf Ghhaujtcjk Xtgjlgrls (‖XGI‐), wbchb ha`prcse tbe

Xtgteèjts gjl Cjterpretgtcajs cssuel dy tbe Dagrl aoOcjgjhcgf Ghhaujtcjk Xtgjlgrls ao tbe CjlajescgjCjstctute ao Ghhaujtgjts gjl Tekufgtcaj Ja. _CCC.K.;,‐Ocjgjhcgf Xtgteèjts ^resejtgtcaj gjl Lcshfasure aoE`c tej ao ûdfch Ha`pgjy‐, Gttghb ̀ ejt ao DGÊ^G@ -FI Hbgcr`gj Lehree Ja. IE^-8>> lgtelMuje 45, 4>74. Gs lcshfasel ourtber cj tbe refevgjtsuhheelcjk Jates, severgf gèjlel gjl pudfcsbelghhaujtcjk stgjlgrls were glaptel eooehtcve Mgjugry7, 4>75.


15/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>77< ygjk tefgb sesugc lejkgjXtgjlgr Giujtgjsc Ieugjkgj lc Cjlajescg.

Exhept gs stgtel defaw, tbe ghhaujtcjk pafchces bgvedeej gppfcel hajscstejtfy wctb tbe gjjugf hajsafclgtelocjgjhcgf stgteèjts oar tbe yegr ejlel Lehe`der 87,4>7< wbchb cs cj ghharlgjhe wctb Ocjgjhcgf GhhaujtcjkXtgjlgrls cj Cjlajescg.

êjyusujgj fgpargj ieugjkgj iajsafclgscgj sesugclejkgj Xtgjlgr Giujtgsc Ieugjkgj lc Cjlajescgèjkbgrusigj pejkkujggj estc`gsc lgj gsu`sc. Bgftersedut mukg èjkbgrusigj `gjgmeèj ujtuiè`dugt pertc`dgjkgj lgfg` prases pejergpgjiedcmgigj giujtgjsc Krup. Greg ygjk ia`pfeis gtgu

èèrfuigj tcjkigt pertc`dgjkgj ygjk fedcb tcjkkcgtgu greg lc`gjg gsu`sc lgj estc`gsc lgpgtderlg`pgi sckjcocigj terbglgp fgpargj ieugjkgjiajsafclgscgj lcujkigpigj lc Hgtgtgj 8.

\be prepgrgtcaj ao hajsafclgtel ocjgjhcgf stgteèjtscj ghharlgjhe wctb Ocjgjhcgf Ghhaujtcjk Xtgjlgrls cjCjlajescg requcres tbe use ao estc`gtes gjlgssu`ptcajs. Ct gfsa requcres `gjgkeèjt ta `gie mulkèjts cj tbe prahess ao gppfycjk tbe Ha`pgjygjl sudsclcgrces ghhaujtcjk pafchces. Greg ha`pfex ar

requcre g bckber fevef ao mulkèjt ar gregs wberegssu`ptcajs gjl estc`gtes `gy bgve g sckjcochgjtc`pght aj tbe hajsafclgtel ocjgjhcgf stgteèjts grelcshfasel cj Jate 8.

êrudgbgj gtgs êrjygtggj Xtgjlgr Giujtgjsc

Ieugjkgj (‖^XGI‐) lgj Cjterpretgsc Xtgjlgr Giujtgjsc Ieugjkgj (‖CXGI‐)

Hbgjkes cj tbe Xtgteèjts ao Ocjgjhcgf

Ghhaujtcjk Xtgjlgrls (‖XOGX‐) gjlCjterpretgtcajs ao Xtgteèjts ao Ocjgjhcgf

Ghhaujtcjk Xtgjlgrls (‖CXOGX‐)

êrusgbggj lgj Ejtctgs Gjgi èjergpigj stgjlgrgiujtgjsc lgj cjterpretgsc dgru/revcsc ygjk eoeitcopglg tgbuj 4>75. êrudgbgj iedcmgigj giujtgjscêrusgbggj lgj Ejtctgs Gjgi tefgb lcdugt sepertc ygjklcsygrgtigj, sesugc lejkgj ietejtugj trgjscsc lgfg``gscjk-`gscjk stgjlgr lgj cjterpretgsc.

\be Kraup glaptel jew/revcsel stgjlgrls gjlcjterpretgtcajs tbgt gre eooehtcve cj 4>75. Hbgjkes tatbe Ha`pgjy gjl Xudlcgrces ghhaujtcjk pafchces bgvedeej `gle gs requcrel, cj ghharlgjhe wctb tbetrgjsctcajgf pravcscajs cj tbe respehtcve stgjlgrls gjlcjterpretgtcajs.

êjergpgj stgjlgr lgj cjtepretgsc dgru/revcsc, ygjkrefevgj lejkgj apergsc êrusgbggj lgj Ejtctgs Gjgilgj è`dercigj lg`pgi pglg fgpargj ieugjkgjiajsafclgscgj, glgfgb sedgkgc derciut.

\be repartcjk hurrejhy usel cj tbe prepgrgtcaj ao tbehajsafclgtel ocjgjhcgf stgteèjts cs tbe CjlajescgjTupcgb, wbchb cs tbe oujhtcajgf hurrejhy ao tbeHa`pgjy gjl cts sudsclcgrces.


16/56






OAT \BE SEGTX EJLEL


4. CIB\CXGT IEDCMGIGJ GIUJ\GJXC \ETÊJ\CJK- Fgjmutgj

4. XU@@GTS AO XCKJCOCHGJ\ GHHAUJ\CJK ̂ AFCHCEX- Hajtcjuel

g. Lgsgr êjygmcgj Fgpargj Ieugjkgj

Iajsafclgscgj - fgjmutgj

g. ^rcjhcpfe ao hajsafclgtel ocjgjhcgf stgteèjts

presejtgtcaj - hajtcjuel

^XGI Ja. 7 ‖êjygmcgj Fgpargj Ieugjkgj‐ XOGX Ja. 7 ‖^resejtgtcaj ao Ocjgjhcgf

Xtgteèjts‐

êrudgbgj ^XGI Ja. 7, è`dercigj pejyesugcgjlgfg` pejygmcgj pejkbgscfgj ia`perbejsco fgcj.êrudgbgj ygjk utg`g glgfgb persygrgtgj ujtuièjkefa`paiigj bgf-bgf ygjk lcsgmcigj sedgkgcpejkbgscfgj ia`prebejsco fgcj derlgsgrigj gpgigb

bgf-bgf tersedut derpatejsc ujtui lcreifgscocigsc iefgpargjf gdg rukc lc `gsg ygjk gigj lgtgjk.

Gèjlèjt ta XOGX Ja. 7, pravcles tbe glmustèjtoar presejtgtcaj ao atber ha`prebejscve cjhaè. \be`gcj hbgjke resuftcjk ora` tbese gèjlèjts csgrequcreèjt ta kraup cte`s presejtel cjatberha`prebejscve cjhaè (‖AHC‐) aj tbe dgscs ao

wbetber tbey gre patejtcgffy rehfgsscocgdfe ta praoct arfass sudsequejtfy.

^XGI Ja. 4< (Tevcsc 4>78), ‖C`dgfgj iermg‐ XOGX Ja. 4< (Tevcsel 4>78), ‖E`pfayee dejeocts‐

êjergpgj ^XGI Ja. 4< (Tevcsc 4>78) ‖C`dgfgj Iermg‐èjkgicdgtigj perudgbgj iedcmgigj giujtgjscêrusgbggj lgj Ejtctgs Gjgi sedgkgc derciut=

\be glaptcaj ao XOGX Ja. 4< (Tevcsel 4>78)‖E`pfayee Dejeocts‐ resufts cj hbgjkes ta tbe Ha`pgjy gjl Xudlcgrces ghhaujtcjk pafchces gsoaffaws=

Xefurub dcgyg mgsg fgfu lcgiuc fgjksujk lc fgpargjfgdg rukc. Xedefu`jyg, dcgygmgsg fgfu lcgiucderlgsgrigj ètale kgrcs furus sepgjmgjk percalevestcjk mcig perudgbgj derscogt iajlcscajgf terbglgp

scsg mgsg peiermg ujtui percale wgitu tertejtu(percale vestcjk).

Gff pgst servche hasts gre jaw rehakjcselc`èlcgtefy cj praoct ar fass. ^revcausfy, pgst servchehasts were rehakjcsel aj g strgckbt fcje dgscs avertbe vestcjk percal co tbe hbgjkes were hajlctcajgf

aj tbe e`pfayees re`gcjcjk cj servche oar gspehcocel percal ao tcè (tbe vestcjk percal).

Dcgyg dujkg lgj c`dgf bgscf ygjk lcbgrgpigj lgrc

gset prakrg` lckgjtc lejkgj jcfgc dujkg derscbygjk lcbctujk derlgsgrigj tcjkigt lcsiajtaterbglgp iewgmcdgj (gset) c`dgfgj pgstc derscb.

\be cjterest hast gjl expehtel returj ajpfgj gssets

cs repfghel wctb g jet cjterest gàujt tbgt cs

hgfhufgtel dy gppfycjk tbe lcshaujt rgte ta tbe jet

leocjel dejeoct fcgdcfcty (gsset).

Ieujtujkgj lgj ierukcgj gitugrcgf derkgjtc jg`gèjmglc pejkuiurgj ie`dgfc lgj gigj lcgiucsehgrg fgjksujk pglg pejkbgscfgj ia`prebejscofgcj. Ieujtujkgj lgj ierukcgj gitugrcg tclgi gigjfgkc lctgjkkubigj lejkgj pejleigtgj iarclar gtgu

lcgiuc lgfg` fgpargj fgdglgj rukc. Bgf cjc ùjkicjujtui èjcjkigtigj jerghg lgj vafgtcfctgspejkbgscfgj ia`prebejsco fgcj. êjkuiurgj ie`dgfclcgiuc lgfg` pejkbgscfgj ia`prebejsco fgcjtclgigigj lcgiuc ie`dgfc èfgfuc fgpargjfgdg rukcpglg percale derciutjyg.

Ghtugrcgf kgcjs gjl fasses gre rejgèl gsreègsureèjt gjl wcff de rehakjcsel c`èlcgtefycj atber ha`prebejscve cjhaè. Ghtugrcgf kgcjs gjlfasses wcff ja fajker de leoerrel uscjk tbe harrclargppraghb ar rehakjcsel cj praoct ar fass.\bcs cs fciefy

ta cjhregse dgfgjhe sbeet gjl atber ha`prebejscvecjhaè vafgtcfcty. Teègsureèjts rehakjcsel cjatber ha`prebejscve cjhaè wcff jat de rehyhfeltbraukb praoct ar fass cj sudsequejt percals.

Tevcsc stgjlgr cjc mukg èjsygrgtigj pejkujkigpgjygjk fedcb eistejsco. êjkujkigpgj tersedut tefgblctergpigj lc Hgtgtgj 44.

\be revcsel stgjlgrl gfsa requcres àreextejscve

lcshfasures. \bese bgve deej pravclel cj Jate 44.

Xesugc lejkgj ietejtugj ^XGI Ja. 45 ‖Iedcmgigj

Giujtgjsc, êrudgbgj Estc`gsc Ieugjkgj lgjIesgfgbgj‐, perudgbgj pejkgiugj dcgyg mgsg fgfu lgjieujtujkgjlgj ierukcgj gitugrcgf tersedut

lcpertc`dgjkigj sedgkgc perudgbgj iedcmgigjgiujtgjsc.

Cj ghh arlgjhe wctb XOGX Ja. 45‖Ghhaujtcjk âfchces,Hbgjkes cj Ghhaujtcjk Estc`gtes gjl Errars‐, tbe

hbgjkes ao pgst servche hasts gjl ghtugrcgf kgjs gjlfasses rehakjctcaj gre hajsclerel gs hbgjkes cj

ghhaujtcjk pafchces.


17/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>7 (Tevcsc 4>7 (Tevcsel 4>77?glgfgb sedgkgc derciut=

Jew stgjlgrls, gèjlèjts gjl cjterpretgtcajscssuel eooehtcve oar tbe ocjgjhcgf yegr dekcjjcjk 7Mgjugry 4>7? gre gs oaffaws=

^XGI Ja. 8 ‐Fgpargj Ieugjkgj Cjterc`‐ XOGX Ja. 8 ‐Cjterc` Ocjgjhcgf Xtgteèjts‐

^XGI Ja. < ‐Fgpargj Ieugjkgj \ersejlcrc‐ XOGX Ja. < ‐Xepgrgte Ocjgjhcgf Xtgteèjts‐

^XGI Ja. 5 (Tevcsc 4>75) ‐Xekèj Apergsc‐ XOGX Ja. 5 (Tevcsel 4>75) ‐Apergtcjk Xekèjt‐


18/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775) ‐êjkujkigpgj ^cbgi-pcbgi Derefgsc‐

XOGX Ja. ; (Tevcsel 4 >75) ‐Lcshfasure ao Tefgtel^grtces‐

^XGI Ja. 78 (Tevcsc 4>75) ‐^rapertc Cjvestgsc‐ XOGX Ja. 78 (Tevcsel 4>75) ‐Cjvestèjt ^rapertces‐

^XGI Ja. 75 ‐Cjvestgsc ^glg Ejtctgs Gsascgsc lgj _ejturg Dersg`g‐

XOGX Ja. 75 ‐Cjvestèjt cj Gssahcgtesgjl Macjt_e jtures‐

^XGI Ja. 7? (Tevcsc 4>75) ‐Gset \etgp‐ XOGX Ja. 7? (Tevcsel 4>75) ‐Ocxel Gssets‐

^XGI Ja. 73 (Tevcsc 4>75) ‐Gset \gi derwumul‐ XOGX Ja. 73 (Tevcsel 4>75) ‐Cjtgjkcdfe Gssets‐

^XGI Ja. 44 (Tevcsc 4>75) ‐Ia`dcjgsc Dcsjcs‐ XOGX Ja. 44 (Tevcsel 4>75) ‐Duscjess Ha`dcjgtcaj‐

^XGI Ja. 4< ‐C`dgfgj Iermg‐ XOGX Ja. 4< ‐E`pfayee Dejeocts‐

^XGI Ja. 45 (Tevcsc 4>75) ‐Iedcmgigj Giujtgjsc,êrudgbgj Estc`gsc Giujtgjsc lgj Iesgfgbgj‐

XOGX Ja. 45 (Tevcsel 4>75) ‐Ghhaujtcjk âfchces,Hbgjkes cj Ghhaujtcjk Estc`gtes gjl Errars‐

^XGI Ja. 58 (Tevcsc 4>75) ‐ê`dgygrgjDerdgscs

Xgbg`‐

XOGX Ja. 58 (Tevcsel 4>75) ‐Xbgre -dgsel

Ha`pejsgtcaj‐

^XGI Ja. ?5 ‐Fgpargj Ieugjkgj Iajsafclgscgj‐ XOGX Ja. ?5 ‐Hajsafclgtel Ocjgjhcgf Xtgteèjts‐

^XGI Ja. ?? ‐êjkgturgj Dersg`g‐ XOGX Ja. ?? ‐Macjt Grrgjkeèjts‐

^XGI Ja. ?; ‐êjkujkigpgj Iepejtcjkgj LgfgÈjtctgs Fgcj‐

XOGX Ja. ?; ‐Cjterest cj Atber Ejtctces Lcshfasure‐

^XGI Ja. ?2 (Tevcsc 4>75) ‐êjkuiurgj Jcfgc [gmgr‐ XOGX Ja. ?2 (Tevcsel 4>75) ‐Ogcr _gfue @egsur eèjts‐

CXGI Ja. 8> ‐ûjkutgj‐ CXOGX Ja. 8> ‐Fevces‐

Xtgjlgr dgru, revcsc lgj cjterpretgsc ygjk tefgblcterdctigj, derfgiu eoeitco ujtui tgbuj duiu ygjklcùfgc pglg gtgu setefgb tgjkkgf 7 Mgjugrc 4>7;glgfgb sedgkgc derciut=

Jew stgjlgrls, gèjlèjts gjl cjterpretgtcajscssuel eooehtcve oar tbe ocjgjhcgf yegr dekcjjcjk 7Mgjugry 4>7; gre gs oaffaws=

^XGI Ja. 7 ‐êjygmcgj Fgpargj Ieugjkgj‐ XOGX Ja. 7 ‐^resejtgtcaj ao Ocjgjhcgf Xtgteèjts‐

CXGI Ja. 87 ‐Cjterpretgsc gtgs Tugjk Fcjkiup‐ CXOGX Ja. 87 ‐Cjterpretgtcaj cj Xhape ao‐

^XGI Ja. 78= ^rapertc Cjvestgsc‐ XOGX Ja. 78= ‖Cjvestèjt ̂ raperty‐

^glg sggt pejerdctgj fgpargj ieugjkgj, `gjgmeèjselgjk è`pefgmgrc lg`pgi ygjk ùjkicj tc`duflgrc pejergpgj stgjlgr dgru lgj revcsc tersedut sertg

pejkgrubjyg pglg fgpargj ieugjkgj êrusgbggj lgjEjtctgs Gjgi.

Gs gt tbe gutbarcsgtcaj lgte ao tbcs hajsafclgtelocjgjhcgf stgteèjts, tbe Kraup cs stcff evgfugtcjk tbepatejtcgf c`pght ao tbese jew gjl revcsel stgjlgrls.


19/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>777) ‖Cjstruèj ieugjkgj=pejkgiugj lgj pejkuiurgj‐, lgfg` fgpargj fgdg rukc.

Gjy hajtcjkejt hajsclergtcaj ta de ujlertgiej dy tbeHa`pgjy gjl Xudsclcgrces gre rehakjczel gt ogcr vgfuegt tbe ghqucsctcaj lgte. Xudsequejt hbgjkes ta tbeogcr vgfue ao hajtcjkejt hajsclergtcaj rehakjczel gsgj gsset ar fcgdcfcty gjl reharlel cj ghharlgjhe wctbXOGX Ja. 55 (Tevcsel 4>77) "Ocjgjhcgf cjstruèjts=rehakjctcaj gjl ègsureèjt", cj tbe cjhaèstgteèjt.


20/56






OAT \BE SEGTX EJLEL



21/56






OAT \BE SEGTX EJLEL



22/56






OAT \BE SEGTX EJLEL



23/56






OAT \BE SEGTX EJLEL



24/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>777), ‖Gset \etgp‐. ^XGI revcsc cjc

èjkgtur perfgiugj giujtgjsc gset tetgp sebcjkkgpejkkujg fgpargj ieugjkgj lgpgt è`gbg`ccjoar`gsc èjkejgc cjvestgsc ejtctgs pglg gset tetgplgj perudgbgj pglg cjvestgsc tersedut. Csu-csu utg`glgfg` gset tetgp glgfgb pejkgiugj gsset, pejejtugj mu`fgb terhgtgt, pejyusutgj lgj pejurujgj jcfgc gsettetgp. êjergpgj ^XGI revcsc cjc tclgi derlg`pgi

sckjcocigj terbglgp fgpargj ieugjkgj iajsafclgscgj.

\be Ha`pgjy gjl cts sudsclcgry glaptel ^XGI Ja. 7?(Tevcsel 4>77) ‖Ocxel Gssets‐. \be revcsel ^XGI

preshrcdes tbe ghhaujtcjk tregtèjt oar ocxel gssetstbgt users ao tbe ocjgjhcgf stgteèjts hgj ujlerstgjlcjoar`gtcaj gdaut gj ejtcty's cjvestèjt cj cts ocxelgssets gjl tbe hbgjkes cj suhb cjvestèjt. \beprcjhcpgf cssues cj ghhaujtcjk oar ocxel gssets gre tberehakjctcaj ao tbe gssets, tbe leter`cjgtcaj ao tbecrhgrrycjk gàujts, tbe leprehcgtcaj hbgrkes gjl

c`pgcrèjt cj ocxel gssets. \be glaptcaj ao tbcsrevcsel ^XGI bgs ja sckjcochgjt c`pght aj tbehajsafclgtel ocjgjhcgf stgteèjts.

êrusgbggj lgj Ejtctgs Gjgi è`cfcb èjkkujgigjàlef dcgyg sedgkgc iedcmgigj giujtgjsc pejkuiurgjgset tetgpjyg.

\be Ha`pgjy gjl cts sudsclcgry bgs hbasej hastàlef gs tbe ghhaujtcjk pafchy oar cts ocxel gssets.

Gset tetgp, lcjygtgigj sedesgr dcgyg perafebgjsetefgb lciurgjkc giuùfgsc pejyusutgj lgj rukcpejurujgj jcfgc. Dcgyg perafebgj ter`gsui dcgygpejkkgjtcgj dgkcgj gset tetgp sggt dcgyg terseduttermglc, mcig èèjubc irctercg pejkgiugj.Xefgjmutjyg, pglg sggt cjspeisc ygjk sckjcocigjlcfgiuigj, dcgyg cjspeisc ctu lcgiuc ie lgfg` mu`fgbterhgtgt (‖hgrrycjk gàujt ‐) gset tetgp sedgkgc sugtu

pejkkgjtcgj mcig èèjubc irctercg pejkgiugj.Xeùg dcgyg perdgcigj lgj peèfcbgrggj ygjk tclgièèjubc irctercg pejkgiugj lcgiuc lgfg` fgpargjfgdg rukc ia`prebejsco iajsafclgscgj pglg sggttermglcjyg.

Ocxel gssets gre stgtel gt hast fess ghhuùfgtelleprehcgtcaj gjl gjy c`pgcrèjt fass. Xuhb hastcjhfules tbe hast ao repfghcjk pgrt ao tbe ocxel gssetswbej tbe hast cs cjhurrel, co tbe rehakjctcaj hrctercggre èt. Fciewcse, wbej g `gmar cjspehtcaj csperoarèl, cts hast cs rehakjczel cj tbe hgrrycjkgàujt ao tbe gssets gs g repfgheèjt co tberehakjctcaj hrctercg gre èt. Gff atber repgcrs gjl

`gcjtejgjhe hasts tbgt la jat èet tbe rehakjctcajhrctercg gre rehakjczel cj praoct ar fass gs cjhurrel.

Gset tetgp, iehugfc bgi gtgs tgjgb, lcsusutigj lejkgjèjkkujgigj ètale kgrcs furus (strgckbt-fcjeètbal ) derlgsgrigj tgiscrgj `gsg `gjoggt

eiaja`cs gset tetgp, sedgkgc derciut=

Leprehcgtcaj cs ha`putel, uscjk tbe strgckbt-fcjeètbal aver tbe estc`gtel useouf fcves ao tbe ocxelgssets gs oaffaws=

\gbuj

Dgjkujgj lgj prgsgrgjg 4> Ducflcjks gjl c`praveèjts@escj lgj pergfgtgj 2 - 4> @ghbcjery gjl equcpèjt

Gfgt-gfgt pejkgjkiutgj 5 \rgjspartgtcaj equcpèjtêrgfgtgj igjtar 5 Aooche ourjcture gjl ocxtures

Bgi gtgs tgjgb lcjygtgigj derlgsgrigj dcgygperafebgj lgj tclgi lcsusutigj.

Fgjlrckbt cs stgtel gt ghqucsctcaj hast gjl gàrtczel.

Dedgj peèfcbgrggj lgj perdgcigj lcdedgjigj pglgfgpargj fgdg rukc iajsafclgscgj pglg sggt termglcjyg,selgjkigj dedgj peùkgrgj lgj pejcjkigtgj lgygkujg ygjk dermu`fgb desgr lcfgiuigj igpctgfcsgsc lgj

lcdedgjigj lgfg` tgbuj-tgbuj pe`gigcgj èfgfucpejyusutgj.

\be hast ao `gcjtejgjhe gjl repgcrs cs hbgrkel taapergtcajs gs cjhurrel, sckjcochgjt rejewgfs gjldetterèjts gre hgpctgfczel gjl hbgrkel cj tbehajsu`ptcaj yegrs tbraukb leprehcgtcaj.

Gset tetgp ygjk sulgb tclgi lckujgigj fgkc gtgusulgb lcmugf lciefugrigj lgrc iefa`pai gset tetgpderciut giuùfgsc pejyusutgjjyg. Ieujtujkgj gtguierukcgj lgrc pejmugfgj gset tetgp tersedut lcduiuigjlgfg` fgpargj fgdg rukc iajsafclgscgj pglg tgbuj

ygjk dersgjkiutgj.

[bej ocxel gssets gre retcrel ar atberwcse lcspaselao, tbecr hgrrycjk vgfues gjl tbe refgtel ghhuùfgtelleprehcgtcaj gre reàvel ora` tbe ghhaujts gjl gjyresuftcjk kgcj ar fass cs reofehtel cj tbe hurrejtapergtcajs.


25/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>7>8 (‖UU 78/4>>8‐) êrusgbggj lgj Ejtctgs Gjgi lcsygrgtigj ujtui è`dercigj c`dgfgj pejscujseiurgjk-iurgjkjyg sg`g lejkgj c`dgfgj pejscujygjk lcgtur lgfg` UU 78/4>>8 ygjk glgfgb prakrg`pejscaj c`dgfgj pgstc. UU 78/4>>8 èjejtuigjruùs tertejtu ujtui èjkbctujk mu`fgb `cjc`gfc`dgfgj pejscuj.

Cj ghharlgjhe wctb Fgdaur Fgw Ja. 78/4>>8 (‖Fgw 78/4>>8‐), tbe Kraup cs requcrel ta pravcle pejscajdejeocts, wctb `cjcù` dejeocts gs stcpufgtel cj Fgw78/4>>8, wbchb dgschgffy cs g leocjel dejeoct pfgj. \beFgw 78/4>>8 sets tbe oarùfg oar leter`cjcjk tbe`cjcù` gàujt ao pejscaj dejeocts.

^rakrg` c`dgfgj pgstc glgfgb prakrg` pejscuj ygjkèjejtuigj mu`fgb c`dgfgj pejscuj ygjk gigjlcterc`g seargjk peiermg pglg sggt pejscuj, dcgsgjygterkgjtujk afeb sgtu ogitar gtgu fedcb, `csgfjyg uscg,`gsg deiermg lgj ia`pejsgsc.

G leocjel dejeoct pfgj cs g pejscaj pfgj tbgt leocjesgj gàujt ao pejscaj dejeoct tbgt gj e`pfayee wcffrehecve aj retcreèjt, usugffy lepejlcjk aj aje aràre oghtars suhb gs gke, yegrs ao servches gjlha`pejsgtcaj.

Iewgmcdgj prakrg` pejscuj c`dgfgj pgstc èrupgigj

jcfgc icjc iewgmcdgj c`dgfgj pgstc pglg gibcr percalepefgpargj lejkgj pejyesugcgj dcgyg mgsg fgfu ygjkdefu` lcgiuc. Iewgmcdgj c`dgfgj pgstc lcbctujk seigfcsetgbuj afeb gitugrcs cjlepejlej lejkgjèjkkujgigj ̀ etale pramehtel ujct hrelct.

\be pejscaj dejeoct adfckgtcaj ao g leocjel dejeoct

pejscaj pfgj cs tbe presejt vgfue ao tbe leocjeldejeoct adfckgtcaj gt tbe ejl ao repartcjk percal,taketber wctb glmustèjts oar ujrehakjcsel pgstservche hasts. \be leocjel dejeoct adfckgtcaj cshgfhufgtel gjjugffy dy gj cjlepejlejt ghtugry uscjktbe pramehtel ujct hrelct ̀ etbal.

Jcfgc icjc iewgmcdgj c`dgfgj pgstc lctejtuigj lejkgj

èjlcsiajtaigj estc`gsc grus igs `gsg lepgjlejkgj èjkkujgigj tcjkigt c`dgf bgscf adfckgscpeèrcjtgb mgjkig pgjmgjk pglg tgjkkgf fgpargjpascsc ieugjkgj iajsafclgscgj lgfg` `gtg ugjkTupcgb sesugc lejkgj `gtg ugjk lc`gjg c`dgfgjtersedut gigj lcdgygrigj lgj ygjk è`cfcic mgjkigwgitu ygjk sg`g lejkgj iewgmcdgj c`dgfgj pejscujygjk dersgjkiutgj.

\be presejt vgfue ao tbe leocjel dejeoct adfckgtcaj cs

leter`cjel dy lcshaujtcjk tbe estc`gtel outure hgsbautofaws uscjk tbe ycefl gt tbe hajsafclgtel stgteèjtao ocjgjhcgf pasctcaj lgte ao kaverjèjt dajls tbgtgre leja`cjgtel cj Tupcgb cj wbchb tbe dejeocts wcffde pgcl gjl tbgt bgve ter`s ta `gturcty sc`cfgr ta tberefgtel pejscaj adfckgtcaj.

Ieujtujkgj lgj ierukcgj gitugrcgf ygjk tc`duf lgrcpejyesugcgj pejkgfg`gj lgj perudgbgj gsu`scgitugrcgf sekerg lcgiuc sefurubjyg èfgfuc pejkbgscfgjia`prebejsco fgcj lgfg` percale termglcjyg. Giuùfgsc sgfla pejkuiurgj ie`dgfc lcfgparigj lcsgfla fgdg.

Ghtugrcgf kgcjs gjl fasses grcscjk ora` expercejheglmustèjts gjl hbgjkes cj ghtugrcgf gssu`ptcajs grec`èlcgtefy rehakjcsel cj atber ha`prebejscvecjhaè cj tbe percal cj wbchb tbey grcse. Ghhuùfgtelreègsureèjts dgfgjhe repartel cj retgcjelegrjcjks.

Dcgyg mgsg fgfu lcgiuc sekerg lgfg` fgpargj fgdg rukc.Dcgyg mgsg fgfu ygjk tc`duf lgrc g`gjleèj gtguiurtgcfèj prakrg` lcgiuc sedgkgc dedgjlgfg` fgdgrukc pglg sggt termglcjyg.

^gst servche hasts gre rehakjcsel c`èlcgtefy cj tbepraoct ar fass. ^gst servche hasts grcscjk ora`gèjlèjt ar hurtgcfèjt prakrg`s gre rehakjcselgs expejse cj praoct ar fass wbej cjhurrel.


26/56






OAT \BE SEGTX EJLEL



4. XU@@GTS AO XCKJCOCHGJ\ GHHAUJ\CJK ÂFCHCEX- Hajtcjuel

m. êjkgiugj êjlgpgtgj lgj Dedgj m.

Tevejue gjl Expejse Tehakjctcaj

êrusgbggj lgj Ejtctgs Gjgi èjergpigj ^XGI Ja. 48(revcsc 4>7>), ‖êjlgpgtgj‐. ^XGI revcsc cjc

èjkclejtcocigsc terpejubcjyg irctercg pejkgiugjpejlgpgtgj, sebcjkkg pejlgpgtgj lgpgt lcgiuc, lgjèjkgtur perfgiugj giujtgjsc gtgs pejlgpgtgj ygjktc`duf lgrc trgjsgisc lgj iemglcgj tertejtu, sertgè`dercigj pgjlugj prgitcs lgfg` pejergpgj irctercgèjkejgc pejkgiugj pejlgpgtgj. êjergpgj ^XGIygjk lcrevcsc tersedut tclgi è`dercigj pejkgrub ygjk

sckjcocigj terbglgp fgpargj ieugjkgj iajsafclgscgj.

\be Ha`pgjy gjl cts sudsclcgry glaptel ^XGI Ja. 48(Tevcsel 4>7>), ‖Tevejue‐. \bcs revcsel ^XGIclejtcoces tbe hcrhu`stgjhes cj wbchb tbe hrctercg ajrevejue rehakjctcaj wcff de èt gjl tbereoare,revejue `gy de rehakjczel gjl preshrcdes tbeghhaujtcjk tregtèjt ao revejue grcscjk ora` hertgcjtypes ao trgjsghtcajs gjl evejts gjl gfsa pravclesprghtchgf kuclgjhe aj tbe gppfchgtcaj ao tbe hrctercg ajrevejue rehakjctcaj. \be glaptcaj ao tbcs revcsel

^XGI bgs ja sckjcochgjt c`pght aj tbe hajsafclgtelocjgjhcgf stgteèjts.

êjlgpgtgj lcgiuc dcfg desgr ieùjkicjgj `gjoggteiaja`c gigj lcperafeb afeb êrusgbggj lgj Ejtctgs Gjgi lgj mu`fgbjyg lgpgt lcuiur sehgrg gjlgf.êjlgpgtgj lcuiur pglg jcfgc wgmgr pe`dgygrgj ygjklcterc`g.

Tevejue cs rehakjczel ta tbe extejt tbgt ct cs pradgdfetbgt tbe ehaja`ch dejeocts wcff ofaw ta tbe Ha`pgjygjl tbe revejue hgj de refcgdfy ègsurel. Tevejue csègsurel gt tbe ogcr vgfue ao tbe hajsclergtcajrehecvel.

êjmugfgj faigf lcgiuc pglg sggt pejyergbgj dgrgjkiepglg pefgjkkgj, selgjkigj pejmugfgj eispar lcgiucpglg sggt dgrgjk lcicrc`/lcgjkiut igpgf (OAD Xbcppcjkâcjt ).

Fahgf sgfes gre rehakjczel wbej tbe kaals grelefcverel ta tbe hustaèrs, wbcfe expart sgfes grerehakjczel wbej tbe kaals gre sbcppel (OADXbcppcjk ̂ acjt).

Dedgj lcgiuc sesugc `gjoggtjyg pglg tgbuj ygjkdersgjkiutgj (ghhrugf dgscs ).

Expejses gre rehakjczel wbej cjhurrel (ghhrugfdgscs).

i. \rgjsgisc lgj Xgfla lgfg` @gtg Ugjk Gscjk i. Oareckj Hurrejhy \rgjsghtcajs gjl Dgfgjhes

êrusgbggj lgj Ejtctgs Gjgi èjergpigj ^XGI Ja 7>(revcsc 4>77), "êjkgrub êrudgbgj Iurs _gfutg Gscjk".^XGI revcsc èjkgtur dgkgc`gjg è`gsuiigjtrgjsgisc lgfg` vgfutg gscjk lgj iekcgtgj usgbg fugrjekerc ie lgfg` fgpargj ieugjkgj iajsafclgscgj ejtctgs

lgj dgkgc`gjg èjmgdgrigj fgpargj ieugjkgj ielgfg` sugtu `gtg ugjk pejygmcgj. Xetcgp ejtctgsè`pertc`dgjkigj cjlcigtar utg`g lgj cjlcigtarfgcjjyg lgfg` èjejtuigj `gtg ugjk oujkscajgf. ^XGIrevcsc cjc tclgi è`cfcic lg`pgi ygjk sckjcocigj

terbglgp fgpargj ieugjkgj iajsafclgscgj.

\be Ha`pgjy gjl cts sudsclcgry glaptel ^XGI Ja. 7>(Tevcsel 4>77), ‖\be Eooehts ao Hbgjkes cj Oareckj

Exhbgjke Tgtes‐. \be revcsel ^XGI preshrcdes baw ta

cjhfule oareckj hurrejhy trgjsghtcajs gjl oareckjapergtcajs cj tbe hajsafclgtel ocjgjhcgf stgteèjts ao

gj ejtcty gjl trgjsfgte ocjgjhcgf stgteèjts cjta gpresejtgtcaj hurrejhy. Eghb ejtcty hajsclers tbeprc`gry cjlchgtars gjl atber cjlchgtars cj leter`cjcjkcts oujhtcajgf hurrejhy. \be glaptcaj ao revcsel ^XGIbgs sckjcochgjt c`pght aj tbe hajsafclgtel ocjgjhcgf

stgteèjts.

ê`duiugj êrusgbggj lgj Ejtctgs Gjgilcsefejkkgrgigj lgfg` `gtg ugjk Tupcgb. \rgjsgisclgfg` `gtg ugjk gscjk lcmgdgrigj ie lgfg` Tupcgb

lejkgj iurs ygjk derfgiu pglg tgjkkgf trgjsgisc. ^glggibcr percale pefgpargj, gset lgj fcgdcfctgs àjeterlgfg` `gtg ugjk gscjk lcmgdgrigj ie lgfg` Tupcgblejkgj èjkkujgigj iurs tejkgb ygjk lctetgpigjafeb Dgji Cjlajescg pglg tgjkkgf tersedut. Ieujtujkgjlgj ierukcgj lgrc sefcscb iurs `gtg ugjk gscjk lgjpejmgdgrgj gset lgfg` `gtg ugjk gscjk lgj fcgdcfctgsàjeter lgfg` `gtg ugjk Tupcgb lcgiuc lgfg` fgpargj

fgdg rukc ia`prebejsco iajsafclgscgj percale dermgfgj,iehugfc ujtui ieujtujkgj pertuigrgj lgj ierukcgjygjk tc`duf lgrc pejmgdgrgj fgpargj ieugjkgj apergscgscjk ie `gtg ugjk pejygmcgj êrusgbggj lgj Ejtctgs Gjgi ygjk lcgiuc fgjksujk lgfg` pejlgpgtgjia`prebejsco fgcj.

\be ghhaujtcjk reharls ao tbe Ha`pgjy gjl ctssudsclcgry gre `gcjtgcjel cj Tupcgb. \rgjsghtcajsleja`cjgtel cj oareckj hurrejhces gre trgjsfgtel cjta

Tupcgb gt tbe exhbgjke rgtes prevgcfcjk gt tbe lgtesao tbe trgjsghtcajs. Gt tbe ejl ao tbe repartcjk percal,àjetgry gssets gjl fcgdcfctces leja`cjgtel cj oareckjhurrejhces gre trgjsfgtel cjta Tupcgb uscjk tbe `cllfergtes ao exhbgjke quatel dy Dgji Cjlajescg gt suhblgtes. Exhbgjke kgcjs gjl fasses grcscjk aj oareckjhurrejhy trgjsghtcajs gjl aj tbe trgjsfgtcaj ao oareckjhurrejhy àjetgry gssets gjl fcgdcfctces cjta Tupcgb

gre rehakjczel cj tbe hurrejt percal hajsafclgtelpraoct ar fass, exhept oar tbe exhbgjke kgcjs gjlfasses grcscjk aj tbe trgjsfgtcaj ao tbe oareckjapergtcaj‑s ocjgjhcgf stgteèjts cjta tbe presejtgtcajhurrej ao tbe ^grejt, wbchb gre rehakjczel lcrehtfy cjatber ha`prebejscve cjhaè.


27/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775 lgj 4>775 gjl 4>775 4>7< Oareckj Hurrejhces

7 UXL 78.;35,>> 74.> 7 UX$

7 Eura 75.>>3,?2 75.788,77 7 Eura7 XKL 3.;37,7> 3. 7 XKL

f. ^gmgi êjkbgscfgj f. Cjhaè \gx

êrusgbggj lgj Ejtctgs Gjgi èjergpigj ^XGI


28/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>777), ‖Fgdg êr Xgbg`‐, ^XGI revcsc

èjetgpigj prcjscp pejejtugj lgj pejygmcgj fgdg persgbg`, sebcjkkg èjcjkigtigj lgyg dgjlcjk icjermggjtgrg ejtctgs ygjk derdelg pglg percale pefgpargjygjk sg`g lgj gjtgrg percale pefgpargj ygjk derdelgujtui ejtctgs ygjk sg`g. êjergpgj ^XGI revcsc cjctclgi derlg`pgi sckjcocigj terbglgp fgpargj ieugjkgjiajsafclgscgj.

\be Ha`pgjy gjl cts Xudsclcgrces glaptel ^XGI Ja.5? (Tevcsel 4>77 ), ‖Egrjcjks per Xbgre‐. \be revcsel

^XGI preshrcdes prcjhcpfes oar tbe leter`cjgtcaj gjlpresejtgtcaj ao egrjcjks per sbgre, sa gs ta c`praveperoar`gjhe ha`pgrcsajs detweej lcooerejt ejtctces cjtbe sgè percal gjl detweej lcooerejt repartcjkpercals oar tbe sgè ejtcty. \be glaptcaj ao tbcsrevcsel ^XGI bgs ja sckjcochgjt c`pght aj tbehajsafclgtel ocjgjhcgf stgteèjts.

Mu`fgb fgdg derscb per sgbg` lgsgr lcbctujk lejkgjè`dgkc fgdg tgbuj dermgfgj ygjk lgpgt lcgtrcduscigjiepglg pe`cfci ejtctgs cjlui lejkgj rgtg-rgtgtertc`dgjk mu`fgb sgbg` dcgsg ygjk derelgr pglgtgbuj ygjk dersgjkiutgj.

Dgsch egrjcjks per sbgre gre hgfhufgtel dy lcvclcjk jetpraoct oar tbe yegr gttrcdutgdfe ta arlcjgry equctybaflers ao tbe pgrejt dy tbe weckbtel gvergkeju`der ao arlcjgry sbgres aut stgjlcjk lurcjk tbeyegr.

Fgdg (rukc) per sgbg` lcbctujk derlgsgrigj rgtg-rgtgtertc`dgjk mu`fgb sgbg` dcgsg ygjk derelgr pglgtgbuj ygjk dersgjkiutgj, sedgjygi 4>5.528.>sgbg` ujtui `gscjk-`gscjk tgbuj 4>75 lgj 4>75,528,> sbgres cj 4>75gjl 4>7>3), ‖Xekèj Apergsc‐. ^XGI revcsc cjcèjkgtur pejkujkigpgj ygjk èùjkicjigjpejkkujg fgpargj ieugjkgj ujtui èjkevgfugsc scogtlgj lg`pgi ieugjkgj lgrc gitcvctgs dcsjcs ygjk `gjgejtctgs terfcdgt lgj fcjkiujkgj eiaja`c lc`gjg ejtctgsderapergsc.

\be Ha`pgjy gjl cts Xudsclcgrces gppfcel ^XGI Ja. 5(Tevcsel 4>>3), ‖Apergtcjk Xekèjts‐. \be revcsel

^XGI requcres lcshfasures tbgt wcff ejgdfe users aoocjgjhcgf stgteèjts ta evgfugte tbe jgture gjlocjgjhcgf eooehts ao tbe duscjess ghtcvctces cj wbchb tbeejtcty ejkgkes gjl tbe ehaja`ch ejvcrajèjts cjwbchb ct apergtes.

Cjoar`gsc sekèj lcsusuj sesugc lejkgj iedcmgigjgiujtgjsc ygjk lcgjut lgfg` pejyusujgj lgj pejygmcgjfgpargj ieugjkgj ̂ erusgbggj. Dejtui prcèr pefgpargj

sekèj glgfgb sekèj usgbg selgjkigj sekèjseiujler glgfgb sekèj keakrgocs.

Xekèjt cjoar`gtcaj cs ha`pcfel ghharlcjk taghhaujtcjk pafchces glaptel cj tbe prepgrgtcaj gjlpresejtgtcaj ao tbe Ha`pgjy ‑s ocjgjhcgf stgteèjts.

\be duscjess sekèjt `gies up tbe prc`gry sekèjtwbcfe tbe sehajlgry sekèjt cs tbe keakrgpbchgfsekèjt.

Xekèj usgbg glgfgb ia`pajej êrusgbggj ygjklgpgt lcdelgigj lgfg` èjkbgscfigj pralui gtgu mgsg(dgci pralui gtgu mgsg cjlcvclugf `gupuj iefa`paipralui gtgu mgsg terigct) lgj ia`pajej ctu è`cfcicrcscia lgj c`dgfgj ygjk derdelg lejkgj rcscia lgj

c`dgfgj sekèj fgcj.

Duscjess sekèjt cs tbe Ha`pgjy ‑s ha`pajejt wbchbhgj de lcooerejtcgtel ghharlcjk ta praluhts ar servches(datb cjlcvclugf praluhts ar servches ar kraup aorefgtel praluhts ar servches) praluhel gjl suhbha`pajejt hajtgcjs lcooerejt rcsis gjl revejues ora`

tbase ao atber sekèjts.

Xekèj keakrgocs glgfgb ia`pajej êrusgbggj ygjklgpgt lcdelgigj lgfg` èjkbgscfigj pralui gtgu mgsgpglg fcjkiujkgj (wcfgygb) eiaja`c tertejtu lgjia`pajej ctu è`cfcic rcscia lgj c`dgfgj ygjk derdelg

lejkgj rcscia lgj c`dgfgj pglg ia`pajej ygjkderapergsc pglg fcjkiujkgj (wcfgygb) eiaja`c fgcj.

Keakrgpbchgf sekèjt cs tbe Ha`pgjy ‑s ha`pajejtwbchb hgj de lcooerejtcgtel ghharlcjk ta praluhts arservches praluhel cj hertgcj ehaja`ch ejvcrajèjt(terrctary) gjl tbcs ha`pajejt bgs lcooerejt rcsis gjl

revejues ora` tbase ha`pajejts apergtcjk cj atberehaja`ch ejvcrajèjts (terrctarces).


29/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>7 (revcsc 4>7>), ‖Cjstruèj Ieugjkgj= êjygmcgj‐,^XGI Ja. 55 (revcsc 4>77), ‖Cjstruèj Ieugjkgj=

êjkgiugj lgj êjkuiurgj‐ lgj ^XGI Ja. ?>, ‖Cjstruèj Ieugjkgj= êjkujkigpgj‐. êjergpgj^XGI cjc lcfgiuigj sehgrg praspeitco.

\be Ha`pgjy gjl cts Xudsclcgrces bgs glaptel ^XGIJa. 5> (Tevcsel 4>7>), ‖Ocjgjhcgf Cjstruèjts=^resejtgtcaj‐, ^XGI Ja. 55 (Tevcsel 4>77), ‖Ocjgjhcgf

Cjstruèjts= Tehakjctcaj gjl @egsureèjt‐, gjl^XGI Ja. ?>,‖Ocjgjhcgf Cjstruèjts= Lcshfasures‐.\bese ̂ XGIs were gppfcel praspehtcvefy.

^XGI Ja. 5> (revcsc 4>7>) "Cjstruèj Ieugjkgj=êjygmcgj", èjetgpigj prcjscp pejygmcgj cjstruèjieugjkgj sedgkgc fcgdcfctgs gtgu eiuctgs lgj sgfcjk

bgpus gset ieugjkgj lgj fcgdcfctgs ieugjkgj.

^XGI Ja. 5> (Tevcsel 4>7>) ‖Ocjgjhcgf Cjstruèjts=^resejtgtcaj‐, estgdfcsbes tbe prcjhcpfes oar presejtcjkocjgjhcgf cjstruèjts gs fcgdcfctces ar equcty gjl oar

aoosettcjk ocjgjhcgf gssets gjl ocjgjhcgf fcgdcfctces.

^XGI Ja 55 (revcsc 4>77) "Cjstruèj Ieugjkgj=êjkgiugj lgj êjkuiurgj", èjetgpigj prcjscp-

prcjscp lgsgr pejkgiugj lgj pejkuiurgj gsetieugjkgj, fcgdcfctgs ieugjkgj lgj dedergpg iajtrgiujtui ̀ e`defc gtgu ̀ ejmugf cte` jajieugjkgj.

^XGI Ja. 55 (Tevcsel 4>77) ‖Ocjgjhcgf Cjstruèjts=Tehakjctcaj gjl @egsureèjt‐, estgdfcsbes prcjhcpfes

oar rehakjczcjk gjl ègsurcjk ocjgjhcgf gssets,ocjgjhcgf fcgdcfctces gjl saè hajtrghts ta duy ar seffjaj-ocjgjhcgf cte`s.

^XGI Ja. ?> è`periejgfigj pejkujkigpgj dgruujtui èjcjkigtigj cjoar`gsc èjkejgc cjstruèjieugjkgj. ^XGI cjc èwgmcdigj pejkujkigpgj sehgrgfugs èjkejgc sckjcocigjsc pejkgrub cjstruèjieugjkgj terbglgp pascsc ieugjkgj lgj icjermgperusgbggj, lgj pejkujkigpgj iugjtctgtco lgjiugfctgtco gtgs rcscia ygjk tc`duf lgrc cjstruèj

ieugjkgj, sertg èjejtuigj pejkujkigpgj `cjcù`èjkejgc rcscia irelct, rcscia fciuclctgs lgj rcscia pgsgr,lgj mukg gjgfcscs sejsctcvctgs gtgs rcscia pgsgr. ^XGI cjc

mukg èwgmcdigj pejkujkigpgj terigct lejkgjpejkuiurgj jcfgc wgmgr èjkkujgigj tckg tcjkigtbcrgric jcfgc wgmgr lc`gjg èjher`cjigj sckjcocigjsccjput ygjk lckujgigj lgfg` èjkuiur jcfgc wgmgr lgjè`dercigj grgbgj lgfg` dejtui pejkujkigpgjiugjtctgtco èjkejgc pejkuiurgj jcfgc wgmgr lgjèwgmcdigj cjoar`gsc ygjk lcujkigpigj lgfg` oar`gttgdef iehugfc terlgpgt oar`gt fgcj ygjk fedcb sesugc.

^XGI ?> cjtraluhes jew lcshfasures ta c`prave tbecjoar`gtcaj gdaut ocjgjhcgf cjstruèjts. Ct requcresextejscve lcshfasures gdaut tbe sckjcochgjhe aoocjgjhcgf cjstruèjts oar gj ejtcty‑s ocjgjhcgf pasctcajgjl peroar`gjhe, gjl qugjtctgtcve gjl qugfctgtcvelcshfasures aj tbe jgture gjl extejt ao rcsis grcscjkora` ocjgjhcgf cjstruèjts, cjhfulcjk spehcocel

`cjcù` lcshfasures gdaut hrelct rcsi, fcquclcty rcsigjl `griet rcsi, gs weff gs sejsctcvcty gjgfyscs ta`griet rcsi. Ct gfsa requcres lcshfasures refgtcjk ta ogcr

vgfue ègsureèjts uscjk g tbree-fevef ogcr vgfuebcergrhby tbgt reofehts tbe sckjcochgjhe ao tbe cjputsusel cj ègsurcjk ogcr vgfues gjl pravcles àrelcrehtcaj cj tbe oar` ao qugjtctgtcve lcshfasures gdautogcr vgfue ègsureèjts gjl requcres cjoar`gtcaj tade lcshfasel cj g tgdufgr oar`gt ujfess gjatber oar`gtcs ̀ are gppraprcgte.

êjergpgj ^XGI Ja 5> lgj ^XGI Ja 55 tclgi è`cfciclg`pgi ygjk sckjcocigj terbglgp fgpargj ieugjkgjiajsafclgscgj.

\be glaptcaj ao ^XGI Ja 5> gjl ^XGI Ja. 55 bgs jasckjcochgjt c`pght aj tbe hajsafclgtel ocjgjhcgfstgteèjts.

êjergpgj ^XGI ?> è`cfcic lg`pgi pglgpejkujkigpgj lgfg` fgpargj ieugjkgj iajsafclgscgj.

\be glaptcaj ao ^XGI Ja. ?> bgs gj c`pght aj tbelcshfasures cj tbe hajsafclgtel ocjgjhcgf stgteèjts.

Ifgscocigsc Hfgsscochgtcaj

c. Gset Ieugjkgj c. Ocjgjhcgf gssets

Gset ieugjkgj lcifgscocigscigj sedgkgc gset ieugjkgjygjk lcuiur pglg jcfgc wgmgr èfgfuc fgpargj fgdg rukcia`prebejsco iajsafclgscgj, pcjmg`gj ygjk lcdercigjlgj pcutgjk, cjvestgsc lc`cfcic bcjkkg mgtub te`pa, gtgugset ieugjkgj terselcg ujtui lcmugf, mcig sesugc.êrusgbggj lgj Ejtctgs Gjgi èjejtuigj ifgscocigsc

gtgs gset ieugjkgj pglg sggt pejkgiugj gwgf.

Ocjgjhcgf gssets gre hfgsscocel gs ocjgjhcgf gssets gt ogcrvgfue tbraukb hajsafclgtel ha`prebejscve praoct arfass, fagjs gjl rehecvgdfes, befl ta `gturctycjvestèjts, ar gvgcfgdfe oar sgfe ocjgjhcgf gssets, gsgppraprcgte. \be Ha`pgjy gjl cts Xudsclcgrcesleter`cjes tbe hfgsscochgtcaj ao cts ocjgjhcgf gssets gt

cjctcgf rehakjctcaj.


30/56






OAT \BE SEGTX EJLEL



31/56






OAT \BE SEGTX EJLEL



32/56






OAT \BE SEGTX EJLEL



33/56






OAT \BE SEGTX EJLEL



34/56






OAT \BE SEGTX EJLEL



35/56






OAT \BE SEGTX EJLEL



36/56






OAT \BE SEGTX EJLEL



4. XU@@GTS AO XCKJCOCHGJ\ GHHAUJ\CJK ̂ AFCHCEX- Hajtcjuel

a. Cjstruèj Ieugjkgj - fgjmutgj a. Ocjgjhcgf Cjstruèjts - hajtcjuel

cc. Fcgdcfctgs Ieugjkgj - fgjmutgj cc. Ocjgjhcgf fcgdcfctces - hajtcjuel

êjkbejtcgj ̂ ejkgiugj - fgjmutgj C`pgcrèjt ao ocjgjhcgf gssets - hajtcjuel

cc. Fcgdcfctgs Ieugjkgj cc. Ocjgjhcgf fcgdcfctces

Fcgdcfctgs ieugjkgj lcbejtcigj pejkgiugjjygietcig fcgdcfctgs ygjk lctetgpigj lgfg` iajtrgilcbejtcigj gtgu lcdgtgfigj gtgu iglgfugrsg.

G ocjgjhcgf fcgdcfcty cs lerehakjczel wbej tbeadfckgtcaj spehcocel cj tbe hajtrght cs lcshbgrkelar hgjheffel ar expcrel.

Ietcig fcgdcfctgs ieugjkgj sggt cjc lckgjtcigjlejkgj ygjk fgcj lgrc pe`derc pcjmg`gj ygjksg`g lejkgj persygrgtgj ygjk derdelg sehgrgsudstgjscgf, gtgu àlcocigsc sehgrg sudstgjscgfgtgs ietejtugj fcgdcfctgs ieugjkgj ygjk sggt cjcglg, `gig pertuigrgj gtgu àlcocigsc tersedutlchgtgt sedgkgc pejkbgpusgj fcgdcfctgs ieugjkgjgwgf lgj pejkgiugj fcgdcfctgs ieugjkgj dgru, lgjsefcscb gjtgrg jcfgc terhgtgt fcgdcfctgs ieugjkgjtersedut lcgiuc lgfg` fgpargj fgdg rukc

ia`prebejsco iajsafclgscgj.

[bej gj excstcjk ocjgjhcgf fcgdcfcty cs repfghel dygjatber ora` tbe sgè fejler aj sudstgjtcgffylcooerejt ter`s, ar tbe ter`s ao gj excstcjkfcgdcfcty gre sudstgjtcgffy àlcocel, suhb gjexhbgjke ar àlcochgtcaj cs tregtel gs glerehakjctcaj ao tbe arckcjgf fcgdcfcty gjl tberehakjctcaj ao g jew fcgdcfcty, gjl tbe lcooerejhecj tbe respehtcve hgrrycjk gàujts cs rehakjczelcj hajsafclgtel ha`prebejscve praoct ar fass.

8. ÊJKKUJGGJ ̂ ET\C@DGJKGJ, EX\C@GXCLGJ GXU@XC

8. UXE AO MULK@EJ\X, EX\C@G\EX GJL GXXU@^\CAJX

êjyusujgj fgpargj ieugjkgj iajsafclgscgj êrusgbggjlgj Ejtctgs Gjgi èjkbgrusigj `gjgmeèj ujtuiè`dugt pertc`dgjkgj, estc`gsc, lgj gsu`sc ygjkè`pejkgrubc mu`fgb ygjk lcfgparigj lgj pejkujkigpgjygjk terigct, pglg gibcr percale pefgpargj. Ietclgipgstcgjèjkejgc gsu`sc lgj estc`gsc tersedut lgpgtèjkgicdgtigj pejyesugcgj `gtercgf terbglgp jcfgc terhgtgtpglg gset lgj fcgdcfctgs lgfg` percale pefgpargj derciutjyg.

\be prepgrgtcaj ao tbe Ha`pgjy gjl cts sudsclcgrceshajsafclgtel ocjgjhcgf stgteèjts requcres `gjgkeèjtta `gie mulkèjts, estc`gtes gjl gssu`ptcajs tbgtgooeht tbe repartel gàujts berecj, gjl tbe refgtellcshfasures, gt tbe ejl ao tbe repartcjk percal. Bawever,ujhertgcjty gdaut tbese gssu`ptcajs gjl estc`gtes hauflresuft cj aut haès tbgt requcre g `gtercgf glmustèjt tatbe hgrrycjk gàujt ao tbe gsset ar fcgdcfcty gooehtel cjouture percals.

êrtc`dgjkgj Mulkèjts

êrtc`dgjkgj derciut cjc lcdugt afeb `gjgmeèj lgfg`rgjkig pejergpgj iedcmgigj giujtgjsc êrusgbggj lgjEjtctgs Gjgi ygjk è`cfcic pejkgrub sckjcocigj ygjk lcgiuc

lgfg` fgpargj ieugjkgj iajsafclgscgj=

Cj tbe prahess ao gppfycjk tbe Ha`pgjy ‑s ghhaujtcjkpafchces, `gjgkeèjt bgs `gle tbe oaffawcjk mulkèjts,wbchb bgve tbe àst sckjcochgjt eooeht aj tbe gàujts

rehakjczel cj tbe hajsafclgtel ocjgjhcgf stgteèjts=

Ifgscocigsc Cjstruèj ieugjkgj Hfgsscochgtcaj ao ocjgjhcgf cjstruèjts

êrusgbggj lgj Ejtctgs Gjgi èjetgpigj ifgscocigsc gtgsgset lgj fcgdcfctgs tertejtu sedgkgc gset lgj fcgdcfctgsieugjkgj lejkgj pertc`dgjkgj dcfg leocjcsc ygjklctetgpigj ^XGI Ja. 55 (revcsc 4>77) terpejubc. Lejkgjle`cicgj, gset ieugjkgj lgj fcgdcfctgs ieugjkgj lcgiucsesugc lejkgj iedcmgigj giujtgjsc êrusgbggj lgj Ejtctgs Gjgi sepertc lcujkigpigj lgfg` Hgtgtgj 4a.

\be Ha`pgjy gjl cts Xudsclcgrces tbe hfgsscochgtcajs aohertgcj gssets gjl fcgdcfctces gs ocjgjhcgf gssets gjlocjgjhcgf fcgdcfctces dy mulkcjk co tbey èet tbe leocjctcajset oartb cj ^XGI Ja. 55 (Tevcsel 4>77). Ghharlcjkfy, tbeocjgjhcgf gssets gjl ocjgjhcgf fcgdcfctces gre ghhaujtel oar cjghharlgjhe wctb tbe Ha`pgjy gjl Xudlcgrces ghhaujtcjkpafchces lcshfasel cj Jate 4a.


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OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775 lgj 4>7< glgfgbsedesgr Tp. 73>.>7? lgj Tp. 473.728..2>8(Hgtgtgj ?)

\be Ha`pgjy gjl cts Xudsclcgrces evgfugtes spehcochghhaujts wbere ct bgs cjoar`gtcaj tbgt hertgcj hustaèrs

gre ujgdfe ta èet tbecr ocjgjhcgf adfckgtcajs. Cj tbesehgses, tbe Ha`pgjy gjl cts Xudsclcgrces uses mulkèjt,dgsel aj tbe dest gvgcfgdfe oghts gjl hcrhu`stgjhes,cjhfulcjk dut jat fc`ctel ta, tbe fejktb ao cts refgtcajsbcpwctb tbe hustaèr gjl tbe hustaèr‑s hurrejt hrelct stgtus

dgsel aj tbcrl pgrty hrelct reparts gjl ijawj `grietoghtars, ta reharl spehcoch pravcscajs oar hustaèrs gkgcjstgàujts lue ta reluhe cts rehecvgdfe gàujts tbgt tbeHa`pgjy gjl cts Xudsclcgrces expehts ta haffeht. \besespehcoch pravcscajs gre re-evgfugtel gjl glmustel gsgllctcajgf cjoar`gtcaj rehecvel gooehts tbe gàujts aogffawgjhe oar c`pgcrèjt ao trgle rehecvgdfes. \behgrrycjk gàujts ao tbe Ha`pgjy gjl Xudlcgrces trglerehecvgdfes deoare gffawgjhe oar c`pgcrèjt gre Tp.73>,>7? gjl Tp. 473,728,,2>8 gs aoLehe`der 87, 4>75 gjl 4>7


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OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>7% fcgdcfctgs c`dgfgj iermg pgstc, lctgjkkubigj lgjlcgàrtcsgsc sehgrg kgrcs furus sefg`g rgtg-rgtg scsg `gsgiermg igrygwgj. Xeèjtgrg êrusgbggj lgj Ejtctgs Gjgiderieygicjgj dgbwg gsu`sc tersedut glgfgb wgmgr lgjsesugc, perdelggj sckjcocigj pglg bgscf gitugf gtguperudgbgj sckjcocigj lgfg` gsu`sc ygjk lctetgpigjêrusgbggj lgj Ejtctgs Gjgi lgpgt è`pejkgrubc sehgrg`gtercgf. Jcfgc terhgtgt gtgs estc`gsc fcgdcfctgs c`dgfgj iermgêrusgbggj lgj Ejtctgs Gjgi pglg tgjkkgf 87 Lese`der4>75 lgj 4>7< sedesgr Tp. 5.334.7>>.732 lgj Tp.32.7475 gjl 4>7< gre Tp. 5,334,7>>,732 gjlTp. 32,74 tgbuj. Cjc glgfgb uùr ygjk sehgrg uù` lcbgrgpigjlgfg` cjlustrc lc `gjg êrusgbggj lgj Ejtctgs Gjgièjmgfgjigj dcsjcsjyg. êrudgbgj tcjkigt pe`gigcgj lgjperie`dgjkgj teijafakc lgpgt è`pejkgrubc `gsg`gjoggt eiaja`cs lgj jcfgc scsg gset, lgj igrejgjyg dedgjpejyusutgj `gsg lepgj ùjkicj lcrevcsc. Jcfgc terhgtgtjeta dedgj pejyusutgj gtgs gset tetgp êrusgbggj lgjEjtctgs Gjgi pglg tgjkkgf 87 Lese`der 4>75 lgj 4>7<glgfgb sedesgr Tp. 72.3?5.8; yegrs. \bese gre ha`àj fcoe expehtgjhces

gppfcel cj tbe cjlustrces wbere tbe Kraup hajluhts ctsduscjesses. Hbgjkes cj tbe expehtel fevef ao usgke gjltehbjafakchgf levefapèjt haufl c`pght tbe ehaja`chuseouf fcves gjl tbe resclugf vgfues ao tbese gssets, gjltbereoare outure leprehcgtcaj hbgrkes haufl de revcsel.\be jet hgrrycjk gàujts ao tbe Ha`pgjy gjl Xudlcgrcesocxel gssets gs ao Lehe`der 87, 4>75 gjl 4>7< gre Tp.72,3?5,8;


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OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775 lgjUX$ 4.43;,;;=4>777 7>?.7?8.?4; \atgf hgsb aj bgjl

Dgji Hgsb cj dgjis

Tupcgb Tupcgb^\ Dgji @gjlcrc (êrsera) \di 87;.435.854 5.7;2.233.?3? ^\ Dgji @gjlcrc (êrsera) \di

^\ Dgji Lgjgàj \di 8..888.


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OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775 4>7<

g. Derlgsgrigj pefgjkkgj g. Dgsel aj hustaèrs

^cbgi derefgsc 443.>3>.>>> - Tefgtel pgtces

Mu`fgb 443.>3>.>>> - \atgf

êfgjkkgj= Hustaèrs=^cbgi ietckg 7;.>27 ;.;;2.45?.325 \bcrl pgrtcesTupcgb Tupcgb

^rayei êèrcjtgb 7.4>2.8;3 Kaverjèjt pramehtsLcstrcdutar 754.342.5?>.87< 7;4.852.> = 4>75 lgjUX$ 4.825.2>7,2? = 4>7.5?5 43.?;3.8;5.782

UX Laffgr(UX$ 7,5;.>> = 4>75 gjlUX$ 4,825,2>7.2? = 4>7.?>? 473.728..2>8 \atgfEstc`gsc pejurujgj jcfgc pcutgjk (7.?84.4?8.425) (7.?84.4?8.425) Gffawgjhe oar laudtouf ghhaujts

Mu`fgb 722.>28.>?;.847 47;.557.75;.572 \atgf

Mu`fgb - Derscb 722.824.75;.847 47;.557.75;.572 \atgf - Jet

4>75 4>7<

d. Derlgsgrigj uùrpcutgjk (bgrc)

d. Dgsel aj gkcjkshbelufe (lgys)

7 - 8> bgrc 7 bgrc 75.3?;.>;5.2? 473.728..2>8 \atgfEstc`gsc pejurujgj jcfgc pcutgjk (7.?84.4?8.425) (7.?84.4?8.425) Gffawgjhe oar laudtouf ghhaujts

Mu`fgb - Derscb 722.824.75;.847 47;.557.75;.572 \atgf - Jet

Xedgkcgj pcutgjk usgbg lckujgigj sedgkgc mg`cjgj gtgspcjmg`gj ygjk lcperafeb lgrc ^\ Dgji Lgjgàj \di. lgjHctcdgji J.G (fcbgt Hgtgtgj 77).

^grt ao trgle rehecvgdfes cs usel gs haffgtergf oar dgjifagjs adtgcjel ora` ^\ Dgji Lgjgàj \di. gjl HctcdgjiJ.G (see Jate 77).

@gjgmeèj derpejlgpgt dgbwg pejycscbgj pcutgjk rgku-rgku gtgs pcutgjk usgbg glgfgb è`glgc ujtui èjutupierukcgj ygjk ùjkicj tc`duf lgrc tclgi tertgkcbjygpcutgjk usgbg tersedut.

@gjgkeèjt defceves tbgt tbe gffawgjhe oar laudtoufghhaujts cs glequgte ta haver passcdfe fasses ajujhaffehtcdfe ghhaujts.

;. ^CU\GJK FGCJ - FGCJ ;. A\BET TEHEC_GDFEX

Giuj cjc terlcrc lgrc= \bcs ghhaujt hajscsts ao=

4>75 4>7<

^cjmg`gj `gtercgf ?27.; Glvgjhes oar duscjess trgvefFgcj-fgcj 5;3.75>.7


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OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775 4>7<

Dgrgjk mglc (Hgtgtgj 73) 777.>;7 Ocjcsbel kaals (Jate 73)Dgbgj dgiu 78.8;5.>45.2;> 75.743.7;7.;;.7>> 48?.473.>>> Cjlcreht ̀ gtercgfsFgcj-fgcj 7.>>3.757.234 3?7.;2>.;.>??.58?.575 lgj 4>7.>>> lgj Tp 75>.>>>.>>>.>>>.

Gs ao Lehe`der 87, 4>75 gjl 4>7,>>> gjlTp 75>,>>>,>>>,>>> respehtcvefy.

@gjgmeèj derpejlgpgt dgbwg jcfgc pertgjkkujkgjtersedut glgfgb huiup ujtui èjutupc ierukcgj ygjkùjkicj tc`duf gtgs perselcggj tersedut.

@gjgkeèjt defceves tbgt tbe havergke cs glequgte tahaver passcdfe fasses aj tbase cjvejtarces.

Derlgsgrigj bgscf pejefggbgj terbglgp iajlcsc perselcggjtgjkkgf 87 Lese`der 4>75 lgj 4>775 gjl 4>775

Xgfla Gwgf/Dekcjjcjk Dgfgjhe

êjg`dgbgj/ Gllctcaj

êjkurgjkgj/Leluhtcaj

Teifgscocigsc/Tehfgsscochgtcaj

Xgfla Gibcr/Ejlcjk Dgfgjhe

Bgrkg ̂ erafebgj Gt Hast\gjgb 7>> - - - 7>> Fgjl

Dgjkujgj lgj prgsgrgjg 32.?.>>> - - 7>7.4>3.?57.73;Ducflcjks gjl

c`praveèjt

@escj lgj pergfgtgj 4@ghbcjery gjl

equcpèjt

Gfgt-gfgt pejkgjkiutgj ?.;.;.>>> (;3.84.


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OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>77<

Xgfla Gwgf/

Dekcjjcjk Dgfgjhe

êjg`dgbgj/

Gllctcaj

êjkurgjkgj/

Leluhtcaj

Teifgscocigsc/

Tehfgsscochgtcaj

Xgfla Gibcr/

Ejlcjk Dgfgjhe

Bgrkg ̂ erafebgj Gt Hast\gjgb 7>> - - - 7>> Fgjl

Dgjkujgj lgj prgsgrgjg 3.>>> 32.?;>.;;4 44.345.34 - - (;.75?.437.3;>) - Hajstruhtcaj cj prakres

Mu`fgb .328.;2< 2.847.485.>.>>>.>>>. @gjgmeèjderpejlgpgt dgbwg jcfgc pertgjkkujkgj tersedut huiupujtui èjutup ierukcgj ygjk ùjkicj tc`duf gtgs gsettersedut.

Gs ao Lehe`der 87, 4>75 gjl 4>7>,>>>,>>>, wbchb cj` gjgkeèjt‑s apcjcaj cs glequgte ta haver passcdfefasses aj cjsurel gssets.

7>. UGJK @UIG Ê@DEFCGJ 7>. GL_GJHEX OAT ÛTHBGXEX

4>75 4>7<

C`part 7.;87.7>>.83> - C`partFaigf - - Fahgf

Mu`fgb 7.;87.7>>.83> - \atgf


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OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775 4>7<

^\ Dgji Lgjgàj Cjlajescg, \di 53.3>>.>>>.>>> >.>>>.>>> ^\ Dgji Lgjgàj Cjlajescg, \dHctcdgji, JG

(UX$ 4>75 = Jcbcf lgj4>7< = 4.743.544,>4) - 4?.

Hctcdgji, JG(UX$ 4>75 = Jcf gjl

4>7< = 4,743,544.>4)Hctcdgji, JG - 3.2.>>> 275,ygjk èrupgigj perpgjmgjkgj lgrc permgjmcgj irelctJa. 478 tgjkkgf 48 Aitader 4>78,^\ Dgji Lgjgàj Cjlajescg \di tefgb è`dercigj ogscfctgspcjmg`gj derupg ogscfctgs A`jcdus \rgle Ocjgjhe lejkgj mu`fgb paiai setcjkkc-tcjkkcjyg Tp.7>>.>>>.>>>.>>>(sergtus `cfcgr rupcgb) lc`gjg lc lgfg`jyg ter`gsuipe`dercgj ogscfctgs Apej Ghhaujt Ocjgjhcjk sedesgrTp.35.>>>.>>>.>>>. Xuiu dujkg gtgs ogscfctgs AGO 0 8,>%+ Hast ao Oujl lgrc ^\ Dgji Lgjgàj \di.

Dgsel aj Gèjlèjt ao Hrelct GkreeèjtJa. 454/^^[I/HDL/R/4>75 lgtel Ahtader 48, 4>75,wbchb cs gj extejscaj ao hrelct gkreeèjtJa. 478 lgtel Ahtader 48, 4>78,^\ Dgji Lgjgàj Cjlajescg \di bgs pravclel g fagjoghcfcty ao A`jcdus \rgle Ocjgjhe oghcfcty wctb g `gxcù`prcjhcpgf gàujt ao Tp.7>>,>>>,>>>,>>> (aje bujlreldcffcaj rupcgb), wbchb cjhfules Apej Ghhaujt Ocjgjhcjkoghcfcty ao Tp.35,>>>,>>>,>>>. \be cjterest rgte ao tbe AGOoghcfcty 0 8.>% + Hast ao Oujl ao ^\ Dgji Lgjgàj \di.

Glgpuj mg`cjgj gtgs ogscfctgs lgrc ^\ Dgji LgjgàjCjlajescg \di., tersedut glgfgb=

\be haffgtergfs ao tbese oghcfctces ora` ^\ Dgji LgjgàjCjlajescg \di., gre gs oaffaws=

7. ^cutgjk lgkgjk ygjk lcsergbigj pglg sggt pejgrcigjogscfctgs AGO.

7. Ghhaujts rehecvgdfe sud`cttel gt tbe tcè aowctblrgwgf ao AGO oghcfcty.

4. @escj-èscj ter`gsui èscj TO Igdef 4. @ghbcjerces cjhfulcjk TO Hgdfe `ghbcjes

8. êrselcggj dgrgjk 8. Cjvejtarces

>.>>>.>>>.Xuiu dujkg gtgs ogscfctgs tersedut glgfgb 4,5%.+ Hast aoOujl lgrc Hctcdgji.

Hctcdgji J,G bgs pravclel \rgle Ocjgjhcjk A`jcdus Fcjehrelct oghcfcty gàujtcjk ta Tp.35,>>>,>>>,>>>. Cjterestrgte ao tbcs hrelct oghcfcty cs 4.5% + Haso ao Oujl aoHctcdgji.

Glgpuj mg`cjgjjyg glgfgb= \be haffgtergfs ao tbcs oghcfcty gre=

7. \gjgb lgj dgjkujgj lejkgj XBKD Ja.77?, ygjkterfetgi lc Mf. Tgwg Kcrgjk Ja.5, Mgigrtg \cùr.

7. Fgjl gjl ducflcjks gt Mf. Tgwg Kcrgjk Ja.5, EgstMgigrtg, wctb XBKD Ja.77?.

4. ^cutgjk lgkgjk sejcfgc Tp.??.>.>>>.>>>. 4. \rgle rehecvgdfes gàujtcjk ta Tp.??,>,>>>,>>>.


44/56






OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775 4>7<

^cbgi Derefgsc Tefgtel ̂ grtces

Tupcgb Tupcgb^\ Xuhgha \di 487.345.7>> ^\ X^F^^\ X^FX 4.38;.;4>.2 7.328.325.>3> ^\ X^FX

Mu`fgb 454.?5;.> \atgf

Laffgr G`ercig Xercigt UX Laffgr^\ Xuhgha \di

(UX$ Jcbcf = 4>75 lgjUX$ 3.42;.5?>,>>= 4>7


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OAT \BE SEGTX EJLEL

LEHE@DET 87, 4>75 GJL 4>775 4>7<

Ejtctgs Cjlui \be ^grejt^gmgi pejkbgscfgj= Cjha`e tgxes=^gsgf 43 7.55?.78?.;2? 7.873.477 775.4;5.8

Lkt Konsol Kblm 2015

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