accounting material for interviews

7/23/2019 Accounting Material for Interviews

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MAAGSOTFOJ EMTCPFMH IGP FOTCPYFCZQ

Cojhfqb Cqqmv Zpftfoj = + 3 5 3 EmplqCojhfqb Agppcat tbc Qcotcoqc 3 + = 5 3 Emplq

Eshtf~hc Abgfac ]Scqtfgoq 4> + = 5 4> emplq"Maagsotq ) Ifomoac&

Maagsotq ) Ifomoac ]scqtfgoq occd tg zpftc @pfcihv 3 + 0 5 => EmplqQfe~hc Mptbmemtfa mod Pcmqgofoj 5 => + = 5 => Emplq

%%%%%%%%%%%%Tgtmh :> Emplq

%%%%%%%%%%%%Fi s qchcat fo Zpfttco tcqt s zfhh bmyc Ocrt BP Fotcpyfcz "^cpqgomh ]scqtfgoq& modTcaabfomh pgsod "]scqtfgoq go Maagsotq mod ifomoac&/

Bcpc f me mttmabfoj qgec fe~ ]scqtfgoq ) ^pc~mpc zchh/1/Qs`kcat Fotcpyfcz

Maaggsotfoj Dcifomtfgoq ) Agoac~tq mod ^pfoaf~mhqPmtfg*q zftb dcifomtfgoq ( Qbmpcq ) dc`ctspc^mpcot ) qs`qfdmpv Age~mov^s`hfa htd Age~mov mod ^pfymtc Htd Age~mov

Pcycosc Foagec'Cr~codftspcdciicpcd Foagec'Cr~codftspcAm~ftmh Foagec'Cr~codftspcMaaspcd Foagec'Cr~codftspc

Tfec ymhsc gi egocv[cpg `mqcd @sdjct

Ifrcd Agqt( ympf`hc agqt (empjfomh agqt mod @pcml cycoJggd zfhh

MegptfqmtfgoDc~pfafmtfgo ) Tv~cqMqqctq mod tv~cq gi Mqqctq "f/c Tmojf`hc mod Fotmojf`hc(ifatfafgsq Mqqctq&~mtocpqbf~ mod Kgfotycotspc mod Agoqfjoecot

Tpmdfoj ^)H mod @mhmoac qbcct "Igpemt ) Qbcdshcq& mod Tpmfh @mhmoacEfofpfgtv Fotcpcqt gp efogpftv gzocpqbf~

Hcqq tbmo 3># gzocpqbf~ gi m agp~gpmtfgo*q ygtfoj qtgal( gp ogt cogsjbgzocpqbf~ tg agotpgh age~mov g~cpmtfgoq/

Ipge m ~spchv maagsotfoj ~gfot gi yfcz( m ~mpcot age~mov zbfab gzoq hcqq tbmo=>># `st egpc tbmo 3># gi m qs`qfdfmpv

~pcqcotq tbc ymhsc gi tbc pcemfofoj gzocpqbf~ "tbc efogpftv gzocpqbf~& go tbc`mhmoac qbcct fo m qc~mpmtc maagsot/Fo qsab amqcq( efogpftv fotcpcqt fq qbgzo mq cftbcp m hfm`fhftv gp mo c}sftv ftce gotbc agoqghfdmtcd `mhmoac qbcct(mod tbc foagec "gp hgqq& gzcd tg tbc efogpftv gzocpq fq qs`tpmatcd ipge "gpmddcd tg& tbc ~mpcot*q foagec tg mppfyc

mt m oct foagec ose`cp "agoqghfdmtcd&/Hcmqc ) ftq Tv~cq

Jpcco qbgc g~tfgoAmqb ihgz qtmtcecotq

HGoj Tcpe Dc`t'Qbgpt Tcpe Dc`tOgo @mhmoac qbcct Ftceq "Hcmqcq Mqqctq'Iggt Ogtcq Ftceq&empjfo gi qmictv(Fo IfomoacIfomoafmh Emomjcecot ( dfyfocd vcfhd mod octzgptb am~ftmh @sdjctfojIfomoafmh qcpyfacq ( Ageecpafmh ^m~cp mod Ycotspc Am~ftmh mod Estsmh Isodq^gptighfg Emomjcecot (zgplfoj Am~ftmh mod tv~cq gi Zgplfoj am~ftmh(amhfashmtfgoectbgdq

mod M`t ^pgkcat fo tbc Mamdmefa%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%

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Zbmt fq `ggl `sfhdfoj7 %% %%@ggl `sfhdfoj fq m ~pgacqq zbcpc `v tbc age~mov

qcclq `fdq ipge ~pgq~catfyc foycqtgpq igp ftq ^s`hfa giicp/ @mqcd s~go tbc `fdqpcacfycd tbc giicp ~pfac fq ifrcd/

Zbmt fq mo F^G7 %%%% F^G qtmodq igp Foftfmh ^s`hfa giicpfoj/ Tbc qbmpcq mpc fqqscdigp tbc ifpqt tfec tg tbc ~s`hfa mq g~~gqcd tg tbc qcagodmpv emplct/

Zbmt fq mo MDP7%%%%MDP fq Mecpfamo Dc~gqftgpv Pcacf~t/ M ogo SQ age~movfqqscq MDPq fo SQ fo gpdcp tg pfqc am~ftmh/ Mo MDP zfhh ogpemhhv `c fo eshtf~hcq giC}sftv qbmpcq gi tbmt age~mov/Zbmt mpc tbc ympfgsq foycqtfoj g~~gptsoftfcq vgs bmyc7Pcmh Cqtmtc( Jgycpoecot qcaspftfcq( Dc`cotspcq( C}sftv Qbmpcq( ^pcicpcoacqbmpcq( tmr qmyfoj @godq( Estsmh isodq( Foqspmoac cta/

Zbmt fq m ecpjcp7%%%%M ecpjcp fq m tpmoqmatfgo `ctzcco tzg age~mofcq zbcpc`v `gtb age~mofcq ecpjc fotg cmab gtbcp mod mq m pcqsht m ocz age~mov fq

igpecd/Zbmt fq m qs`qfdfmpv age~mov7 %% %%M age~mov zbfab fq agotpghhcd `v ftqbghdfoj age~mov/ Tbc agotpgh agshd `c `camsqc gi mov gi tbc ighhgzfoj imatgpq/Egpc tbmo 3># gi am~ftmh `cfoj gzocd `v bghdfoj age~mov/Emkgpftv gi tbc @gmpd gi dfpcatgpq gi qs`qfdfmpv mpc ipge bghdfoj age~mov/Zbg mpc ~pgegtcpq7%%%%^pgegtcpq mpc tbc ~cg~hc zbg foftfmtcq tbc fdcm giapcmtfoj tbc age~mov/ Tbcv emv'emv ogt kgfo tbc @gmpd gi dfpcatgpq mitcp tbcage~mov fq igpecd/

Zbmt mpc agoqghfdmtcd qtmtcecotq7%%%%Tbcqc mpc tbc ifomoafmh qtmtcecotqpc~gptcd `v m bghdfoj age~mov mod tbcqc qtmtcecotq foahsdc tbc ifomoafmh

~cpigpemoac gi ftq qs`qfdfmpfcq/Zbmt fq qtgal g~tfgo7%%%%Qtgal g~tfgo fq mo foqtpsecot tbmt amppfcq m pfjbt tg

`sv tbc sodcphvfoj qtgal mt m acptmfo ~pfac dspfoj acptmfo tfec ipmec/ Ogpemhhvfqqscd tg tbc ce~hgvccq gi tbc age~mofcq tg egtfymtc mod pctmfo tbce/

Zbmt fq tbc pshc gi Ogefomh maagsotq7 %%%%Dc`ft mhh cr~coqcq mod hgqqcq/

Apcdft mhh foagecq mod jmfoq/Zbmt mpc tbc fe~gptmot ifomoafmh pmtfgq m `molcp hgglq fotg zbco vgs

m~~pgmab igp hgmo7Dc`t Qcpyfac agycpmjc pmtfg

Fotcpcqt Agycpmjc PmtfgZbmt fq m ~pgq~catsq7 % %%%Ft fq mo foyftmtfgo mqlfoj ~pgq~catfyc foycqtgpq tg

foycqt fo tbc age~mov/

Zbmt fq tbc ifomoafmh vcmp fo Fodfm 7Kmo%Dca gp M~p%emp gp Kshv%Ksoc7%%%%%M~p=%Emp1=Jfyc crem~hc igp tbc ighhgzfoj;

Ogo Amqb Cr~codftspcq ; Dc~pcafmtfgo( Zpftc dgzo gi foycqtecotq(^pgyfqfgoq/

Fotmojf`hc mqqctq ; Jggdzfhh( ^MTCOTQ( TPMDCEMPLQMdksqtecotq mitcp Oct Foagec ; Dfyfdcodq( Fotcpcqt go am~ftmh fo amqc gi

~mptocpqbf~qAgotfojcot hfm`fhftfcq ; JsmpmotccqIfrcd cr~coqcq ; Pcot( Foqspmoac

Mhh Ftceq zbfab mpc fo @ghd mpc fe~gptmot

=/mhh maagsotfoj agoac~tq

0/pcycosc cr~codmtspcq'dciicpcd pcycosc cr~codftspcq'am~ftmh cr~codftspc1/~yt htd age~mov(~s`hfa htd age~4/Tv~cq gi qbmpcq

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3/qbmpc ~pcefse'dfqagsot go fqqsc gi qbmpcq9/ecegpcotse gi mqqgafmtfgo

:/mpftfahcq gi mqqgafmtfgo2/qs`qfdmpv age~mov gp bghdfoj age~mov

6/efogpftv fotcpqt=>/~pfempv emplct gp qcagodmpv emplct

==/qtgal crabmojcq fo fodfm mod m`pgmd=0/dc~pfafmtfgo%Magsotfoj qtmodmpd%9=1/dc~hctfgo'megptf{mtfgo=4/QC@F"qcaspftv crabmojc `gmpd fodfm &=3/~pgyfqfgo'pcqcpyc=9/jcocpmh pcqcpyc gp am~ftmh pcqcpyc

=:/dc`cotspcq mod `gosq qbmpcq=2/dfycdcod%fotcpfse mod ifomh dfyfdcod

=6/foycotgpv ymhstfgo mod ectbgdq0>/jggdzfhh ymhstfgo mod ectbgdq0=/amqbihgz mod isodq ihgz00/zgplfoj am~ftmh

01/empjfomh agqt'empjfo gi qmictv'`pcml cyco~gfot'ymfpfm`hc agqt'qcefympf`hc agqt'ifrcd agqt04/kgfotycotspc mod ~mptocpqbf~03/ogo pcasppfoj ftceq fo ~)h maagsot

Cr;qmhc gi foycqtecot09/ogo amqb cr~codftspc maggsot fo ~)h maagsot

cr;dc~fpfafmtfmgo0:/dfii/ `ctzcco pcycosc mod foagec

02/maapscd foagec06/dc`tgp'apcdftgp dcicomtfgoq1>/zpftc cotpv mod ~gqtfojgstqtmodfoj qmhmpfcq

1=/maagsotfoj tpcmtecot;hgqq gi foycotgpv%%%og foqspmoac agycpmjc

~mpthv foqspmoac agycpmjcishhv foqspmoac agycpmjc

10/ pmtfg momhvqfq%%%%mhh pmtfgq mpc ~pc~mpcd11/ igpe gi `mhmoac qbcct%%%bgpf{gotmhXycptfamh%%%qabcdshc 9 ycpv fe~gptmot ishhv agycpcd

14/am~ftmh ~pgift mod pcycosc ~pgift13/pc`mtc s'q 22 gi foagec tmr mat19/estsmh isod ' tpmdc dfqagsot'amqb dfqagsot1:/dstfcq gi ifomoac emomjcp12/fotcpfe msdft'qtmtstgpv msdft16/Qcoqcr

]scqtfgoq mqlcd fo Cmphfcp fotcpyfczq aghhcatcd ipge ipfocdq

^pgyfqfgoq Yq Pcqcpycq Zbmt fq @mhmoac qbcct mod Amqb ihgz

Qabcdshc 9 igpemt

Tpmdfoj M'a Yq ^)H M'a Crme~hq gi Ogo Pcasppfoj Cr~codftspc

Pcycosc Yq Foagec

Pmtfg Momhvqfq Mhh igpeshmq "Fe~ dc`t c}sftv ( g~tfefe qtmjc gi dc`t c}sftv&

zbmt fq agqt gi jggdq qghd

Ifomoac Emomjcp Dstfcq Am~ftmh cr~codftspc mod Ifrcd cr~codftspc

Zbmt fq F^G Zbmt fq MDP Tchh m`gst Apcdft Pmtfoj mjcoafcq

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Dfii `'z Jpgqq ~pgift mod Oct ^pgift

Hcycpmjcq "g~cpmtfoj mod ifomoafmh &

Hcycpmjcq sqmjc Ahgqfoj qtgal " Agqt gp Emplct ymhsc zbfab fq hcqq&

^gptIghfg Emomjcecot Estsmh isodq Zbmt fq Hfeftcd fo age~mov omecq ecmoq

^pgq~catscq ]spge Dfii `'z ^yt mod ^s`hfa Hfeftcd Age~mov

Foagec Tmr ^mfd fq ogt tpcmtcd mq Cr~codftspc igp Foagec Tmr

Tfec Ymhsc gi Egocv( bgz ft zfhh sqcish fo Am~ftmh @sdjctfoj

Imtbcp gi Cagogefaq %% Mdme Qeftb

Imtbcp gi Qafcotfifa EjtIZ Tmvhgp

Fotcjpmtcd mod Ogo Fotcjpmtcd Maagsotq

Bghdfoj Yq qs`qfdfmpv age~mofcq

Pcymhsmtfgo Pcqcpyc Pcasppfoj mod Ogo Pcasppfoj Ftceq fo ^)h m'a

Mqqgafmtfgo ogt igp ~pgift Dcdsatfgoq

Maapsmh @mqfq mod Amqb @mqfq

JgdZfhh Zgplfoj Am~ftmh

Agqtfoj @mqfaq mod fe~gptmot tg~faq

Zbmt fq ecmot `v @'qbcct( Amqbihgz

Bgz jgfoj agoacpo agoac~t pcihcatq fo @/qbcct"Hflc empjfo gi qmictv( ympf`hc agqt( qcef%ympfm`hc agqc&]&dc~pcafmtfgo(Megptf{mtfgo mod Fe~mfpecot7]&am~ cr~p mod pcy/cr~p]&tmojf`hc%fotmojf`hc]&mqqgafmtc ) bghdfoj %%%qs`qffi zc p bmyfoj 0> tg 3># fotcpcqt egpc tbmo 3># qs`qf]&Zbmt fq m~~pg~pfmtfgo maagsot mod zbmt mpc tbcage~gocotq gim~~p/m'a7ipge Oct ~pgift %%%%%%%%tg~pgyfdc pcqcpycq/

]&zbmt fq C^Q mod D^Q7]&Mqqct zpftc%dgzo mpfqcq( zbco go pcyfcz `v m

age~mov( afpaseqtmoacq fodfamtc tbmt tbc amppvfoj

ymhsc gi mo mqqct( tbmt mo cotftv bghdq igp sqmjc

emv ogt `c pcagycpm`hc( mod fi tbc qse gi cr~catcdistspc amqb ihgzq fq hcqq tbmo tbc amppvfoj ymhsc gitbc mqqct( mo fe~mfpecot fq pcagjof{cd tg tbc crtcottbc amppvfoj ymhsc craccdq tbc imfp ymhsc gi tbc

mqqct/

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Ogtc; Mqqct zpftc%dgzo fq ogt tg `c agoisqcd zftbdc~pcafmtfgo gp megptf{mtfgo "zbfab fq m pcjshmp

abmpjc gi tbc agqt gi mo mqqct gycp ftq cqtfemtcd

sqcish hfic&/ Mqqct fe~mfpecot mpfqcq mq pcqsht gipcyfcz gi tbc hgoj%hfycd mqqctq `v mo cotftv( zbcpc

mq dc~pcafmtfgo fq m sofigpe abmpjc gi tbc agqt gitbc mqqct gycp ftq cqtfemtcd sqcish hfic/Dfii `ctzcco Am~ftmh Pcqy mod Pcycosc Pcqpy7Zbmt mpc tbc age~gocotq gi @'Q7Zbmt fq oct%zgptb7Zbmt fq dfiicpcd Cr~codftspc7Zbcpc amo s ifod ftgo @'Q7zbmt fq hf}sfd pmtfg mod mafd pmtfg7 Dc`t%C}sftv pmtfg7Zbmt fq socmpocd pcycosc7Cr; Mdymoacd foagecZbmt fq Zgplfoj Am~ftmh7Qtpsatspc gi agqt qbcct7

Isoatfgoq gi ifomoafmh Ejt7Zbmt fq ^pfempv emplct mod Qcagodmpv emplct7QC@F7am~ftmh cr~codftspc %% egocv q~cot igp mddftfgoqgp fe~pgycecotq tg qtpsatspcq gp c}sf~ecot tbmt mpcsqcd tg amppv go tbc matfyftfcq gi mo gpjmof{mtfgogp fodfyfdsmh/]&am~ftmh jmfo gp hgqq %% tbc jmfo gp hgqq foasppcd

ipge tbc qmhc gp dfq~gqftfgo gi mqqctq foahsdfojqcaspftfcq mod pcmh cqtmtc/

]&maagsotfoj c}smtfgo %% tbc `mqfa c}smtfgo gi

dgs`hc%cotpv maagsotfoj tbmt pcihcatq tbcpchmtfgoqbf~ gi mqqctq( hfm`fhftfcq mod oct zgptb"pcqcpycq , qtgalbghdcpq c}sftv , pctmfocdcmpofojq&/ Tbc c}smtfgo emv `c cr~pcqqcd fo ftqqfe~hcqt igpe mq; mqqctq 5 hfm`fhftfcq , oct zgptb/]&maagsotq ~mvm`hc %% megsotq pcagpdcd mq

hfm`fhftfcq go tbc `gglq gi m age~mov( foqtftstfgogp fodfyfdsmh tbmt mpc gzcd( `st bmyc ogt vct `cco

~mfd( tg m apcdftgp igp ~pcyfgsqhv ~spabmqcd

ecpabmodfqc gp qcpyfacq/

]&maagsotq pcacfym`hc %% megsotq pcagpdcd mq mqqctqgo tbc `gglq gi m age~mov( foqtftstfgo gp fodfyfdsmh

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tbmt mpc dsc( `st bmyc ogt vct `cco aghhcatcd( ipgem dc`tgp igp tbc ~pcyfgsq ~spabmqc gi ecpabmodfqc gp

qcpyfacq/ce~hgvcc qtgal g~tfgoq

efogpftv fotcpcqtagoqghfdmtcd maagsotq

lfodq gi dc~pcafmtfgo abmpjc ( ce~hgvcc qtgal g~tfgoq

Ecpjcpq mod Memhjmemtfgoq++++++++Dcpfymtfycqestsmh isodqg~co cod mod ahgqc codg~tfgo mod zmppmotq

IF ]scqtfgoomfpc

=/ Zbmt fq tbc dfiicpcoac `ctzcco age~mov mod age~mov agdc70/ Bgz emov abmpt gi maagsotq amo `c mttmabcd tg m age~mov agdc7

1/ Bgz emov abmpt gi maagsotq dgcq QM^ dcifoc( mod ftq ~sp~gqcq7 4/ Zbmt mpc qs`qtftstfgoq mod ymhfdmtfgoq7 Zbmt fq tbc ~pcacdcot7

3/ Zbmt fq m agotpghhfoj mpcm79/ Dcifoc pchmtfgoqbf~ `ctzcco agotpghhfoj mpcm mod age~mov agdc/

:/ Zbmt fq m ifqamh vcmp ympfmot72/ Zbmt mpc q~cafmh ~cpfgdq sqcd igp7

6/ Zbmt dg vgs ecmo `v vcmp dc~codcot fo ifqamh vcmp ympfmotq7=>/Zbmt mpc qbgptcocd ifqamh vcmp7 Zbco mpc tbcv sqcd7

==/ Zbmt mpc ~gqtfoj ~cpfgdq7=0/Zbmt mpc dgasecot tv~cq mod zbmt mpc tbcv sqcd igp7

=1/Bgz mpc tghcpmoac jpgs~ igp ce~hgvccq sqcd7=4/Zbmt mpc ~gqtfoj lcvq7 Qtmtc tbc ~sp~gqc gi dcifofoj ~gqtfoj lcvq7

=3/ Zbmt mpc ifchd qtmtsq jpgs~q7=9/Zbmt mpc zftbbghdfoj tmr tv~cq mod tmr agdcq7

=:/ Zbmt fq m tpmoq~gpt pc}scqt7=2/Zbmt fq dsoofoj7 Zbmt fq tbc emrfese hcych gi dsoofoj7=6/Zbmt fq mstgemtfa ~mvecot ~pgjpme mod zbmt mpc ftq ~pc%pc}sfqftcq70>/Zbmt mpc g~co ftceq7 Zbmt fq g~co ftce ahcmpfoj7

0=/Zbmt mpc bgsqc `molq7 Zbmt mpc `mol abmfoq qtmtc tbc ~sp~gqc gibmyfoj `mol abmfoq7

00/Qtmtc tbc ~pgacdspc gi qcttfoj s~ amqb kgspomhq7

01/ Zbmt fq m Abmpt gi dc~pcafmtfgo704/Bgz emov abmpt gi dc~pcafmtfgo amo `c mqqfjocd tg m age~mov agdc7

03/ Zbmt fq m dc~pcafmtfgo lcv709/ Zbmt mpc mqqct ahmqqcq0:/Bgz fq maagsot dctcpefomtfgo dgoc igp mqqctq702/Zbmt mpc dc~pcafmtfgo mpcmq7 Zbmt fq tbc ~sp~gqc gi dcifofoj dc~pcafmtfgo

mpcm706/Zbmt mpc agqt chcecotq mod zbmt mpc agqt chcecot jpgs~q71>/Zbmt mpc agqt acotcpq7 Dcifoc agqt acotcp bfcpmpabv71=/Zbmt mpc ~pfempv mod qcagodmpv agqt chcecotq7

10/ Bgz fq IF mod QD fotcjpmtcd79


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11/ Bgz fq IF mod EE fotcjpmtcd714/Bgz fq IF mod Mqqct egdshc fotcjpmtcd7

13/ Zbmt fq m pcmh Fotcpomh gpdcp719/Zbmt fq m qtmtfqtfamh fotcpomh gpdcp7

1:/ Zbmt fq mqqcqqecot712/ Zbmt fq dfqtpf`stfgo716/ Zbmt mpc ageeftecot ftceq74>/ Zbmt mpc fotcpomh gpdcpq74=/ Bgz mpc fotcpomh gpdcpq qctthcd740/ Zbmt fq m qctthcecot pshc7

/

"=& WWWWWWWWWW fq agoacpocd zftb tbc emrfef{mtfgo gi m ifpe*q cmpofojq mitcptmrcq/"m& Qbmpcbghdcp zcmhtb emrfef{mtfgo"`& ^pgift emrfef{mtfgo"a& Qtmlcbghdcp emrfef{mtfgo"d& C^Q emrfef{mtfgo

Moqzcp ; @"0& Zbfab gi tbc ighhgzfoj zgshd jcocpmhhv bmyc sohfeftcd hfm`fhftv7

"m& M hfeftcd ~mptocp fo m ~mptocpqbf~/"`& M qbmpcbghdcp fo m agp~gpmtfgo/"a& Tbc gzocp gi m qghc ~pg~pfctgpqbf~/"d& M ece`cp fo m hfeftcd hfm`fhftv age~mov "HHA&/Moqzcp ; A

"1& Zbfab gi tbc ighhgzfoj crme~hcq zgshd `c dcdsatf`hc mq mo cr~coqc go tbcagp~gpmtfgo*q foagec qtmtcecot7"m& Fotcpcqt ~mfd go gstqtmodfoj `godq/

"`& Amqb dfyfdcodq ~mfd go gstqtmodfoj ageego qtgal/"a& Amqb dfyfdcodq ~mfd go gstqtmodfoj ~pcicppcd qtgal/

"d& Mhh gi tbc m`gyc/Moqzcp ; M

"4& Fo ifomoac zc pcicp tg tbc emplct zbcpc ocz qcaspftfcq mpc `gsjbt mod qghdigp tbc ifpqt tfec mq tbc WWWWWWWWWW emplct/"m& egocv "`& am~ftmh"a& ~pfempv "d& qcagodmpvMoqzcp ; A

"3& Zbfab gi tbc ighhgzfoj zgshd ogt fe~pgyc tbc asppcot pmtfg7"m& @gppgz qbgpt tcpe tg ifomoac mddftfgomh ifrcd mqqctq/"`& Fqqsc hgoj%tcpe dc`t tg `sv foycotgpv/

"a& Qchh ageego qtgal tg pcdsac asppcot hfm`fhftfcq/"d& Qchh ifrcd mqqctq tg pcdsac maagsotq ~mvm`hc/

Moqzcp ; M"9& Lpfqhc mod Lpfojhc*q dc`t%tg%tgtmh mqqctq pmtfg fq/4/ Zbmt fq ftq dc`t%tg%c}sftvpmtfg7"m& /0 "`& /::"a& /99: "d& /111Moqzcp ; A":& Zbfab jpgs~ gi pmtfgq ecmqspcq m ifpe*q m`fhftv tg ecct qbgpt%tcpe

g`hfjmtfgoq7"m& Hf}sfdftv pmtfgq/

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"`& Dc`t pmtfgq/"a& Agycpmjc pmtfgq/

"d& ^pgiftm`fhftv pmtfgq/Moqzcp ; M"2& Maagpdfoj tg tbc maagsotfoj ~pgicqqfgo( zbfab gi tbc ighhgzfoj zgshd `cagoqfdcpcd m amqb%ihgz ftce ipge m ifomoafoj matfyftv7

"m& M amqb gstihgz tg tbc jgycpoecot igp tmrcq/"`& M amqb gstihgz tg pc~spabmqc tbc ifpe*q gzo ageego qtgal/"a& M amqb gstihgz tg hcodcpq mq fotcpcqt/"d& M amqb gstihgz tg ~spabmqc `godq fqqscd `v mogtbcp age~mov/Moqzcp ; @"6& Amqb `sdjctq mpc ~pc~mpcd ipge ~mqt;

"m& `mhmoac qbcctq/"`& foagec qtmtcecotq/

"a& foagec tmr mod dc~pcafmtfgo dmtm/"d& Ogoc gi tbc m`gyc moqzcpq mpcMoqzcp ; D

"=>& Tbc maagsotfoj qtmtcecot gi amqb ihgzq pc~gptq m ifpe*q amqb ihgzqqcjpcjmtcd fotg zbmt amtcjgpfamh gpdcp7"m& G~cpmtfoj( foycqtfoj( mod ifomoafoj/"`& Foycqtfoj( g~cpmtfoj( mod ifomoafoj/

"a& Ifomoafoj( g~cpmtfoj mod foycqtfoj/"d& Ifomoafoj( foycqtfoj( mod g~cpmtfoj/

Moqzcp ; M"==& Tbc ifpe bmd m oct foapcmqc gi $2>>(>>> fo oct ifrcd mqqctq gycp tbc hmqt~cpfgd/ Tbc `cjfoofoj mod codfoj oct ifrcd mqqct maagsot `mhmoacq zcpc$6(=>>(>>> mod $6(6>>(>>> pcq~catfychv/ Fi tbc ifpe ~spabmqcd $0(>>>(>>> fomddftfgomh ifrcd mqqctq mod qghd $=>>(>>> gi ifrcd mqqctq mt `ggl ymhsc( zbmt zmq

tbc ifpe*q dc~pcafmtfgo cr~coqc gycp tbc ~cpfgd7"m& $2>>(>>>

"`& $=(=>>(>>>"a& $=(6>>(>>>

"d& $0(:>>(>>>Moqzcp ; @"=0& Fi CG] 5 4> softq( gpdcp agqtq mpc $0 ~cp gpdcp( mod amppvfoj agqtq mpc $/0>~cp soft( zbmt fq tbc sqmjc fo softq7"m& => softq/ "`& =9 softq/"a& 4> softq/ "d& 2> softq/Moqzcp ; D

"=1& Zbmt fq tbc `ggl ymhsc gi ageego c}sftv ~cp qbmpc gi ageego c}sftvgstqtmodfoj igp tbc ighhgzfoj ifpe7 Tbc ifpe bmq 0>(>>> ageego qbmpcq

mstbgpf{cd gi zbfab =3(>>> mpc gstqtmodfoj mt m ~mp ymhsc gi $=/ Mddftfgomh ~mfd%fo%am~ftmh pc~pcqcotq $1>>(>>> mod pctmfocd cmpofojq mpc mo mddftfgomh $1>>(>>>/

"m& $= "`& $0>"a& $0= "d& $4=Moqzcp ; D"=4& S~go ahgqc crmefomtfgo gi tbc foagec qtmtcecot( zbfab gi tbc ighhgzfojemtbcemtfamh cr~pcqqfgoq zgshd `c tpsc7"m& Oct Qmhcq % Jpgqq ^pgift 5 Foagec ipge G~cpmtfgoq "`& Jpgqq ^pgift , Qchhfoj( Jcocpmh mod Mdefofqtpmtfyc Cr~coqcq 5 Oct Qmhcq"a& Foagec ipge G~cpmtfgoq % Fotcpcqt Cr~coqc % Foagec Tmr Cr~coqc 5 Oct

Foagec"d& Ogoc gi tbc m`gyc mpc tpsc/Moqzcp ; A

2


9/53


"=3& Zbfab gi tbc ighhgzfoj fq ogt m agppcat cr~pcqqfgo gi tbc maagsotfojc}smtfgo7"m& Mqqctq % Hfm`fhftfcq 5 Gzocpq* C}sftv"`& Oct Mqqctq 5 C}sftfcq

"a& Mqqctq 5 C}sftfcq"d& Mqqctq 5 Hfm`fhftfcq , Gzocpq* C}sftv

Moqzcp ; @"=9& Tbc gzocpq* c}sftv qcatfgo gi m `mhmoac qbcct agotmfoq tzg emkgpage~gocotq;"m& Ageego Qtgal mod Mddftfgomh ^mfd%fo Am~ftmh"`& ^mfd%fo Am~ftmh mod Pctmfocd Cmpofojq

"a& Ageego Qtgal mod Pctmfocd Cmpofojq"d& Oct Foagec mod Dfyfdcodq

Moqzcp ; @"=:& Zbfab gi tbc ighhgzfoj zgshd ogt `c foahsdcd go m `mhmoac qbcct7"m& Maagsotq pcacfym`hc/"`& Maagsotq ~mvm`hc/"a& Qmhcq/"d& Amqb/Moq;A"=2& Fi tgtmh mqqctq zcpc $0=(>>> mod tgtmh hfm`fhftfcq zcpc $=0(>>> mt tbc

`cjfoofoj gi tbc vcmp( mod fi oct foagec igp tbc vcmp zmq $3(>>>( zbmt fq tgtmhgzocpq* c}sftv mt tbc cod gi tbc vcmp7

"m& $ 4(>>> "`& 3(>>>"a& 6(>>> "d& =4(>>>

Moqzcp ; D"=6& Tpcmqspv qtgal foyghycq qbmpcq zbfab mpc;"m& fqqscd mod gstqtmodfoj/"`& mstbgpf{cd `st ogt vct fqqscd/

"a& qs`qapf`cd `st ogt vct mstbgpf{cd/"d& fqqscd `st ogt asppcothv gstqtmodfoj/

Moqzcp ; D"0>& Fi m tpmoqmatfgo dspfoj tbc vcmp amsqcd goc mqqct tg foapcmqc `v $4>(>>> mod

mogtbcp mqqct tg dcapcmqc `v $1>(>>>( zbfab gi tbc ighhgzfoj cycotq emv bmycamsqcd tbcqc ciicatq7

"m& Ecpabmodfqc foycotgpv zmq ~spabmqcd mod ~mfd igp cotfpchv zftb amqb/ "`& Amqb zmq pcacfycd fo crabmojc igp tbc fqqsmoac gi ageego qtgal/"a& C}sf~ecot zmq ~spabmqcd mod ~mfd igp ~mpthv zftb amqb mod zftb mo maagsot~mvm`hc igp tbc dfiicpcoac/"d& Ogoc gi tbc m`gyc agshd bmyc amsqcd tbcqc ciicatq/Moqzcp ; A

"0=& Oct mqqctq zcpc $6(3>> mt tbc `cjfoofoj gi tbc vcmp mod $=0(>>> mt tbc codgi tbc vcmp/ Ecpabmodfqc Foycotgpv zcot s~ `v $=(>>> dspfoj tbc vcmp( Maagsotq

^mvm`hc zcot dgzo `v $3>>( mod Maagsotq Pcacfym`hc zcot dgzo `v $0(>>>/ Fitbc Amqb maagsot zmq tbc gohv gtbcp mqqct mod tbcpc zcpc og gtbcp hfm`fhftfcq(

zbmt bm~~cocd tg amqb dspfoj tbc vcmp7"m& Amqb foapcmqcd `v $0(>>>/"`& Amqb foapcmqcd `v $1(>>>/"a& Amqb dcapcmqcd `v $0(>>>/"d& Ogoc gi tbc m`gyc/Moqzcp ; @"00& Tbc tcpe *asppcot mqqctq* dgcq ogt foahsdc%m& ^mvecotq fo mdymoac/

`& @fhhq pcacfym`hc/

a& Hgoj%tcpe dcicppcd abmpjcq/d& Amqb mt `mol

6
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10/53


Moq;A

"01& Tbc pctmfocd cmpofojq `mhmoac igp Emtt ) Mooc*q Iggd Acotcp mt Dcace`cp1=( 0>>1 zmq $11(>>>/ Tbc `mhmoac mt Dcace`cp 1=( 0>>4 zmq $4:(>>>/ Dspfoj

0>>4( dfyfdcodq fo tbc megsot gi $9(>>> zcpc dcahmpcd mod ~mfd tg qtgalbghdcpq/Tbc gohv gtbcp abmojc fo pctmfocd cmpofojq zmq dsc tg oct foagec/ Tbc oct

foagec igp 0>>4 zmq7"m& $2(>>> "`& =4(>>>"a& 0>(>>> "d& 09(>>>Moqzcp ; A"04& Tbc ~pfoaf~hc qtmtfoj tbmt mhh cr~coqcq foasppcd zbfhc cmpofoj pcycoscqqbgshd `c fdcotfifcd zftb tbc pcycoscq zbco tbcv mpc cmpocd( mod pc~gptcd igp

tbc qmec tfec ~cpfgd fq tbc;"m& agqt ~pfoaf~hc/

"`& pcycosc ~pfoaf~hc/"a& cr~coqc ~pfoaf~hc/"d& emtabfoj ~pfoaf~hc/Moqzcp ; D

"03& Tbc ifpe esqt `c tpcmtcd mq ifomoafmhhv qc~mpmtc mod dfqtfoat igpe ftq*gzocp"q&/ Tbfq pshc fq logzo mq;"m& Tbc maagsot

C/G/]; Cagogefa gpdcp ]smotftv/ Ft fq m }smhftv gi emtcpfmh tbmt Amo `c gpdcpcd mtzbfab `gtb gpdcpfoj agqt mod amppfoj agqtq mpc efofese/

C/G/] 5 0MG

M5 Moosmh sqmjc softqG5 gpdcpfoj agqt ~cp MoomeA5 Amppfoj agqt ~cp soft ~cp MoomeQcef Ympfm`hc Agqt ; Tbcqc agqtq mpc ~mpthv ifrcd mod ~mpthv( ympfm`hc fopchmtfgo tg gst ~stIgp Crme~hc;% Tchc~bgoc `fhh( Chcatpfaftv `fhh

Mojhc gi Foafdcotq;% Zbco `gtb tbc agqt aspyc mod qmhcq aspyc astq gp ecct mt m~gfot/ Tbmt ~gfot fq amhhcd mq @pcml cyco ~gfot/

% Tbc mojhc hcit mitcp ~pgift mojhc "gp& Mojhc gi FoafdcotqEmpjfo gi qmictv;% Dfiicpcoac `ctzcco tghd matsmh qmhcq%`pcml cyco qmhcqEmpjfo gi qmictv 5 Tgtmh qmhcq @/C/^Empjfo gi qmictv zfhh `c pcmabcd imqtcp fi mojhc gi Foafdcotq fq Tgtmh qmhcq 5 1>>>>

Empjfo qmictv 5 1>>>>%0>>>>@C^ qmhcq 5 0>>>> 5 =>>>>Ecmoq Cracqq matsmh qmhcq gycp `pcml cyco qmhcq fq amhhcd empjfo gi qmictv/M`qgp~tfgo Agqtfoj; Cmab mod cycpv ftce gi agqt f/c( ympfm`hc agqt mod ifrcd agqt

fq abmpjcd tg tbc ~pgdsat/

Amqc =; Fo tbfq amqc ifrcd agqt mpc abmpjcd tg tbc ~pgdsat go tbc `mqfq gi ogpemham~maftv/

=>


11/53


\Ogpemh Am~maftv Tbc ose`cp gi softq Ogpemhhv~pgdsacd `v tbc Age~mov

amqc 0; Fo amqc gi sodcp M`qgp~tfgo/ Tbmt amoogt qbgshd `c abmpjcd tg tbc ^ ) HM'A

Amqc =; Cr; Ogpemh softq =>>>>Matsmh ~pgdsatfgo =0>>>

Ifrcd gycp bcmdq =>>>>>Tbc m`qgp~tfgo pmtc5 ifrcd gycpbcmdq'Ogpemh softq 5=>>>>>'>>>>>

Mod tgtmh M`qgp~tfgo qbgshd `c Pcqtpftcd tg =>>>>>/Fo mov amqc/ Tbc m`qgp`cd Megsot qbgshd ogt craccd tbc matsmh ifrcd agqt/

Amqc 0; fi tbc matsmh ~pgdsatfgo fq 2>>> softq

Tbc m`qgp~tfgo Pmtc 5 =>>>>>'=>>>>5=>'' ~cp softTbc megsot m`qgp`cd Megsot5 =>>>>>%2>>>>

5 0>>>>zbfab fq abmpjcd tg tbc ^) H M'A

Empjfomh Agqtfoj;% Fo tbc amqc gi Empjfomh agqtfoj gohv ympfm`hc agqt mpcm`qgp`cd `v tbc ~pgdsat/

% Fo tbfq amqc tbc ifrcd agqtq mpc agoqfdcpcd mq ~cpfgd agqt mod tbfq qbgshd`c abmpjcd tg ^ ) H M'A

Agqtfoj; Tbc ~pgacqq gi dctcpefofoj agqt fq amhhcd mq agqtfojYmpfm`hc agqt;% =/ Agqt zbfab fq abmojfoj zftb cycpv abmojc fo ~pgdsatfgo

mddftfgomhhv fi vgs zmot tg ~pgdsafoj goc egpc soft zc occd tg cr~cod mddftfgomhagqt ympfm`hc agqt fo cr~catcd tg ihsatsmtc fo => softq =>>'% tgtmh dfpcathv fo

~pg~gptfgomtc tbc abmojcq igp ==tb soft mddftfgomhhv =>'% fo ymhsc gi ~pgdsatfgo"gp& qmhcq/

0/ Agqt igp soft zfhh ogt abmojc `st tbcpc fq abmojc fo tgtmh agqt => softq =>>PqAgqt ~cp soft 5 agqt'soft5=>>'=>5=>'%==softq ==>'%Agqt ~cp soft5==>'==5=>'%

Ifrcd Agqt;% =/ Tbfq agqt fq ifrcd zfhh ogt abmojc zftb Foapcmqc gp dcapcmqc fo~pgdsatfgo

Cr;% Imatgpv pcot0/ Tbc tgtmh agqt zfhh ogt abmojc `st agqt ~cp soft zfhh abmojc/

Pcot =>>>>= ~cpqgo qbmpc =>>>>

0 ~cpqgoq qbmpc 3>>>> cmab4 ~cpqgoq qbmpc 03>> cmab^/Y Pmtfg; ^pgift ymhsc Pmtfg/ Ft fq m Pmtfg `ctzcco agotpf`stfgo mod qmhcq^'Y Pmtfg5 Agotps`stfgo'qmhcqR=>>Agotpf`stfgo ~cp soft5qmhc ~pfac%ympfm`hc agqt@pcml Cyco ^gfot "@/C/^&

Tbfq fq m ~gfot mt zbfab tbcpc fq og ~pgift og hgqq/Mt tbfq ~gfot tg tgtmh megsot pcacfycd fq c}smh tg tbc tgtmh agqt

Tgtmh qmhcq Megsot%Tgtmh Agqt Megsot "Ympfm`hc Agqt , Ifrcd agqt&Tgtmh agotpf`stfgo5Tgtmh ifrcd agqt

Cr; Qchhfoj ~pfac =>'% ^'Y5=>%3Ympfm`hc agqt 3'% 53'%Ifrcd Agqt =>>>>'% 3'=>>R=>>53>#

@/C/^ "Softq& 5 Ifrcd Agqt'Agotpf`stfgo ~cp soft=>>>>'350>>softq

@/C/^"Ymhsc& 5 Ifrcd agqt' 'y Pmtfg =>>>>'3>R=>>50>>>>Qtmtcecot gi Empjfomh Agqt;%Tgtmh Qmhcq%ympfm`hc agqt5 agotpf`stfgo

Agotpf`stfgo%ifrcd agqt5~pgift

Pmtfg;=/ Asppcot Pmtfg; Asppcot Mqqctq'Asppcot hfm`fhftfcq

==


12/53


Asppcot Mqqctq mpc tbgqc zbfab amo `c agoycptcd fo tg amqb fo tbc qbgpt psoTbc tcpe qbgpt pso ecmoq%jcocpmhhv m ~cpfgd gi goc vcmp

Asppcot Mqqctq; Foycotgpfcq , Qsodpv dc`tgpq , amqb mod `mol `mhmoac , qbgpttcpe hgmoq ) Mdymoacq , Emplctm`hc ogo tpmdc Qcaspftfcq , ~pc~mfd Cr~coacq/

Asppcot Hfm`fhftfcq;% amqb apcdft , `mol G/D , qbgpt tcpe `gppgzfojq , apcdftgpq

, ~pg~gqcd dfyfdcod , soahmfecd dfyfdcod , ~pgyfqfgo igp tmrmtfgo "~pgyfqfgo igptmr Mdymoac tmr ~mfd&

0/ ]sfal Pmtfg;% ]sfal Mqqctq']sfal hfm`fhftfcq]sfal Mqqctq 5 Asppcot Mqqctq%Qtgal mod ~pc~mfd cr~coacq%gtbcp hf}sfd ~gptfgo giasppcot Mqqctq

]sfal Hfm`fhftfcq 5 Asppcot Hfm`fhftfcq amqb apcdft( @mol( @gppgzfoj mod gtbcpqbgpt tcpe @gppgzfojq

1/ Dc`t C}sftv Pmtfg;% Dc`t'C}ftvDc`t5Qcaspcd hgmo mod soqcaspcd hgmo hcqq amqb apcdft mod @mol G/DC}sftv5 ~mfd s~ qbmpc am~ftmh foahsdfoj ~pcicpcoac am~ftmh mod ipcc pcqcpycq4/ Dc`t qcpyfac Agycpmjc Pmtfg;%

~pgift mitcp tmr, Fotcpcqt , Dc~pcafmtfgo , ogo amqb ftceq' Fotpcqt , Dc`tFoqtmhecot3/ Fotpcqt agycpmjc Pmtfg;%Cmpofojq mymfhm`hc tg c}sftv qbmpc bghdcpq'Ose`cp gi C}sftv qbmpcq

9/ ^/C Pmtfg5 ^pfac cmpofojq Pmtfgemplct ~pfac ~cp qbmpc'Cmpofojq ~cp qbmpc

:/ Dfyfdcod vfchd Pmtfg 5 Dfyfdcod ~cp qbmpc' emplct ~pfac ~cp qbmpc2/ G~cpmtfoj Hcycpmjc 5 Agotpf`stfgo'Cmpofojq `cigpc Fotpcqt ) Tmr

6/ Ifomoac Hcycpmjc 5 Cmpofojq @cigpc Fotpcqt ) Tmr'Cmpofojq @cigpc TmrTgtmh Hcycpmjc 5 g~cpmtfoj Hcycpmjc ' Ifomoac HcycpmjcEGM Dcifocq age~mofcq Agotpf`stfgo mod Qag~c EGM fq tbc agotpf`stfgo gi tbcAge~mov tbfq dgasecot Pc~pcqcotq Pshcq mod Pcjshmtfgo gi tbc Age~mov

ECEGPMODSEQ MPTFAHCQ

Ft fq m ~pfempv dgasecot Ft fq Qcagodmpv dgasecot

Ft fq qs`gpdfomtc tg tbc Mat Ft fq qs`gpdfomtc tg EGM ) tbc Mat

Ft fq m esqt igp cycpv Age~mov Amo `c zpfttco gp tmlco ipge Age~movMat

Qtpfat ~pgyfqfgoq igp mhtcpmtfgo Q~cafmh Pcqghstfgo fq qsiifafcot crac~tzbcpc tbc mecodecot `pfojq fo tgciicat m ~pfymtc ipge ~s`hfa

Shtpm yfpsq EGM cyco mhh tbc ece`cpq/Amoogt pmtfiv ft

Shtpm yfpsq MGM `st fotpm yfpsq tbc EGMamo `c Pmtfifcd

QBMPCQ DC@COTSPCQbmpcq mpc m ~mpt gi tbc am~ftmh gi tbc

age~mov

Dc`cotspcq agotpf`stc m hgmo

Qbmpc bghdcpq mpc ece`cpq gp Gzcocpq

gi tbc age~ov

Dc`cotspc bghdcpq mpc apcdftgpq

Zbco pcageecodcd `v tbc @gmpd

dfyfdcod agshd `c dcahmpcd tg qbmpcbghdcpq

Ifrcd megsot gi Fotpcqt go dc`cotspcq

~mfd `cigpc dfyfdcod dcahmpmtfgo

Qbmpcq dg ogt amppv go mov abmpjc Dc`cotspcq jcocpmhhv bmyc m abmpjc gotbc mqqct gi tbc age~mov

Qbmpcq bmyc pcqtpfatfgoq Fqqsc mt mdfqagsot

Dc`cotspcq dg ogt bmyc PcqtpfatfgoqFqqsc mt m dfqagsot

Qbmpc bghdcpq bmyc ygtfoj Pfjbtq Dc`cotspc bghdcpq dg ogt bmyc ygtfojpfjbtq

=0


13/53


Dfyfdcod fq ~mvm`hc gohv zbco ~pgiftqmpc tbcpc

Dfyfdcod fq ~mvm`hc zbctbcp ~pgiftq mpctbcpc gp ogt

Og ifrcd dfyfdcod Pmtc gi Fotpcqt fq ifrcd

QBMPC BGHDCP DC@COTSPC BGHDCP

Goc gi tbc gzocpq gi tbc Age~mov modbmq ~pg~pfctgpv fotpcqt fo tbc Age~mov

Gohv m apcdftgp gi tbc Age~mov

Zbco tbc Age~mov emlcq ~pgiftq modtbc `gmpd pcageecodq( qbmpc bghdcpjctq m qbmpc fo tbc ~pgiftq

Jctq m ifrcd pmtc gi Fotpcqt zbctbcp tbcAge~mov emlcq ~pgift

Og qcaspftv igp bfq Foycqtecot Ogpemhhv dc`cotspcq mpc qcaspftv

Chfjf`hc igp ygtfoj pfjbtq Og ygtfoj Pfjbtq

Go hf}sfdmtfgo( qbmpc bghdcpq mpc ~mfdhmqt

Pmolq ~pfgpftv zftb pcjmpd pc~mfd

QBMPC QTGAL

Bmq m ogefomh ymhsc Og Ogefomh ymhsc

Emv c ishhv ~mfd gp ~mpthv ~mfd Mhzmvq ishhv ~mfd

Amo `c tpmoqicppcd fq zbghc ose`cpqmod ogt fo ipmatfgoq

Amo `c tpmoqicppcd fo ipmatfgoq

Cmab mod cycpv qbmpcq qbmhh `c gi c}smhdcogefomtfgo

Emv `c gi soc}smh megsot

Qbmpcq mpc fdcotfifcd zftb dfqtfoatfycose`cpq

Dg ogt bmyc mov dfqtfoatfyc ose`cpq

Amo c fqqscd dfpcathv tg tbc ~s`hfa Gohv ishhv ~mfd s~ qbmpcq amo `cagoycptcd fo tg qtgal mod amoogt `cfqqscd Dfpcathv

^PGEFQQGPV OGTC @FHH GI CRABMOJCFo m ~pg%ogtc tbcpc fq m ~pgefqc tg ~mv Fo m fhh tbcpc fq mo gpdcp tg ~mv

Fo m ~pgogtc tbcpc mpc tzg ~mptfcq tbcemlcp mod tbc ~mvcc

Fo m `fhh tbcpc mpc tbcpc ~mptfcq=/ Dpmzcp 0/ Dpmzcc1/ ^mvcc

^pgogtc amoogt `c emdc ~mvm`hc tg tbcemlcp bfeqchi

Fo m `fhh tbc dpmzcp mod tbc ~mvcc emv`c tbc qmec

Tbc emlcp m ~pgogtc fq ~pfempfhv hfm`hc Tbc emlcp gi m fhh fq hfm`hc gohv zbcotbc dpmzcc dgcq ogt maac~t gp ~mv

M ~pgogtc fq qfjocd `v tbc ~cpqgo hfm`hctg ~mv/ qg og maac~tmoac fq occdcd

M `fhh bmq tg `c maac~tcd `v tbc dpmzcc`cigpc bc amo `c bchd hfm`hc

KGSPOMH HCDJCPKgspomh fq tbc `ggl gi ifpqt gp gpfjfomhcotpv/ Ft fq mhqg amhhcd tbc @ggl gi ifpqtcotpv

Tbc hcdjcp fq tbc @ggl gi qcagod cotpv

Tpmoqmatfgo fo tbc Kgspomh zfhh `c

pcagpdcd Feecdfmtchv

Dc~codfoj s~go bfq agoycofcoacq tbc

tpmdcp Pcagpdq gi tbc tpmoqmatfgo fo tbchcdjcp

Zbco goac tbc cotpfcq mpc ~gqtcd tghcdjcp tbc Kgspomh Hggqcq ftqFe~gptmoac

Ft zfhh ocycp Hggqc fe~gptmoac mq ft fqtbc emfo `ggl gi Maagsotq zbfab fqpchfcd s~go ~cpemocothv

Fo tbc ~pc~mpmtfgo gi ifomh M'Aq Kgspomhfq ogt sqcish

Fo tbc ~pc~mpmtfgo gi tpfmh `mhmoac modifomh M'Aq Hcdjcp fq m esqt

Tbc tmr mstbgpftfcq jcocpmhhv emv ogtdc~cod go Kgspomh Fo tbc ifomhf{mtfgo gi foagec tmr tg `c~mfd( tbc tmr mstbgpftfcq dc~cod gohcdjcp/

=1


14/53


TPFMH @MHMOAC @MHMOAC QBCCT

Tbc tpfmh @mhmoac fq ~pc~mpcd tg abcaltbc mpftbectfamh maaspmav gi tbc @gglqgi Maagsotq

@mhmoac qbcct fq ~pc~mpcd tg logzhcdjctpsc ~gqftfgo gi Mqqtq mod hfm`fhftfcq~mptfashmp dmtc

Tpfmh `mhmoac dgcqogt qbgz tbc ifomoafmh~gqftfgo gi `sqfocqq

Tbc ifomoafmh ~gqftfgo amo `c logzhcdjcipge `mhmoac qbcct

Tbc tpfmhq `mhmoac fq ~pc~mpcd `mqcd gotbc Hcdjcp Maagsotq

Tbc `mhmoac qbcct fq ~pc~mpcd go tbc`mqc gi foigpemtfgo ipge tpfmh `mhmoac

Tbc ~pc~mpmtfgo gi tpfmh `mhmoac fq ogtage~shqgpv

Tbc ~pc~mpmtfgo gi `mhmoac qbcct fqesqt

Tpfmh `mhmoac amo ogt `c qbgzo mq mdgasecotmpv cyfdcoac

@st `mhmoac qbcct zfhh `c maac~tdgasecotmpv cyfdcoacq `v tmr

mstbgpftfcq mod agsptq

^PGIFT ) HGQQ MAAGSOT @MHMOAC QBCCT

G`kcatfyc gi ~pc~mpfoj ^)H M'A tgmqacptmfo tbc Oct ~pgift agqt ft hgqq gitbc `sqfocqq dspfoj tbc vcmp

Tbc g`kcatfyc gi ~pc~mpfoj `mhmoacqbcct fq tg logz ifomoafmh ~gqftfgo gitbc `sqfocqq go m q~cafifa dmtc

Fq mo maagsot bmyfoj dc`ft mod apcdftmq qsab TG mod @V mpc sqcdpcagpdcd fo tbc ^ ) H M'A

@mhmoac qbcct fq m qtmtcecot mod bcoacTG mod @V mpc ogt sqcd

Pcycosc cr~codftspc mod Foagecq mpcmaagpdcd fo tbc ^ ) H M'A

Am~ftmh Foagecq mod cr~codftspcq mpcqbgzo fo tbc `mhmoac qbcct

@mhmoafoj ifjspc gi tbfq Maagsot cftbcpoct ~pgift gp Oct hgqq

@mhmoac qbcct zfhh ogt qbgz mov`mhmoafoj ifjspc/ M tgtmh gi hfm`fhftfcqmod Mqqctq qfdc qbgshd mhzmvq `c c}smh

Ifrcd Mqqctq;% Tbcqc mqqctq mpc ma}sfpcd igp hgoj tcpe sqc fo tbc `sqfocqq

Hf}sfd mqqctq;% Tbcqc mqqctq mhqg logzo mq afpashmtfoj( ihsatsmtfoj gp asppcotmqqctq amo `c agoycptcd fq tg amqb mq cmphv mq ~gqqf`hc/

Ifatftfgsq mqqctq; Ifatftfgsq mqqctq mpc tbgqc mqqctq( zbfab dg ogt bmyc ~bvqfamh

Igpe/ Tbcv dg ogt bmyc mov pcmh ymhscCr; hgqq go fqqsc gi qbmpcq( ~pchfefompv Cr~coacq/

Fotmsjf`hc mqqctq;% Fotmsjf`hc mqqctq mpc tbgqc bmyfoj og ~bvqfamh crfqtcoac modamo ogt igsabCr; Jggdzfhh( Tpmdcemplq

Agotfojcot hfm`fhftfcq ;% Tbcqc mpc ogt tbc pcmh hfm`fhftfcq tbcv mpc ogt matsmhhfm`fhftfcq mt ~pcqcot/ Tbcv pfjbt `cagec hfm`fhftv fo istspc go agodftfgo tbmt tbc

agotce~hmtcd cyfot

QBMPC ACPTFIFAMTC QBMPC ZMPPMOT

Tbc bghdcp fq m pcjfqtcpcd ece`cp gi

tbc age~gsod

Tbc `cmpcp gi m qbmpcq zmppmot fq ogt m

pcjfqtcpcd ece`cp

Tbc bghdcp gi m qbmpc acptfifamtc fq

cqqcotfmhhv m ece`cp

Tbc `cmpcp gi m qbmpc zmppmot amo `c m

ece`cp gohv fi tbc mptfahc qg ~pgyfdcdfo MGM

Igp tbc fqqsc gi qbmpc acptfifamtc emvpc}sfpcd m~~pgymh gi tbc acotpmh Jgyt/

Qbmpc zmppmot amo `c fqqscd acotpmhJgyt/ m~~pgymh fq esqt

Mhh Age~mofcq esqt fqqsc qbmpcacptfifamtcq

Qbmpc zmppmotq amo `c gohv `v ~s`hfaage~mofcq

Qbmpc acptfifamtc fq fqqscd fq ~mpthv "gp&ishhv ~mfd qbmpcq

Qbmpc zmppmot amo `c fqqscd gohv ishhv~mfd qbmpcq

=4


15/53


Qbmpc acptfifamtc fo ogt ocjgtfm`hc Qbmpc zmppmot fq ocjgtfm`hc

Tbc bghdcp gi m qbmpc acptfifamtc amo~pcqcot m ~ctftfgo igp zfodfoj s~

Tbc bghdcp gi m qbmpc zmppmot amo ogt~pcqcot m ~ctftfgo zfodfoj s~

@ggllcc~foj ;% fq age~hcecotmpv tg tbc Maagsotfoj ~pgacqq @ggl lcc~foj fq tbcqvqtcemtfa pcagpdfoj gi ifomoafmh mod Cagogefa tpmoqmatfgoq/Maagsotfoj fq tbc qomhvqfq mod Fotcp~pctmtfgo gi `ggl lcc~foj pcagpdq/

Pcmhf{mtfgo agoac~t;Pcycoscq zfhh `c Pcagpdcd fo `ggl gohv zbco tbcv mpc pcmhf{cd

Amqb @ggl;tbc amqb `ggl fq m qs`%dfyfqfomh gi tbc @ggl gi gpfjfomh cotpv pcagpdfojtpmoqmatfgoq foyghyfoj pcacf~tq mod ~mvecotq gi amqb/Mhh amqb tpmoqmatfgoq mpc ifpqt cotcpcd fo tbc amqb `ggl mod tbcqc ~gqtcd ipgeamqb `ggl fo tg tbc hcdjcp

% tpmoqmatfgoq mpc pcagpdcd abpgoghgjfamhhv fo tbc amqb `ggl@fhh gi crabmojc;%Fq m foqtpsecot fo zpftfoj agotmfofoj amo so agodftfgomh gpdcp qfjocd `v tbc hmlcp

^PSDCOAC ;Foagecq mpc pcagjof{cd( zbco tbcv mpc pcmhfqcd mhh ~gqqf`hc cr~coacq mpc ~pgyfdc

Pcmhf{mtfgo Agoac~t ;

Fo tbfq agoac~t Mqqctq mpc pcagpdcd mt tbc pcmhf{mtfgo ymhsc gi Mqqctq mod ogt tbcbfqtgamh agqt `mqfqQg ogz m dmvq pcmhf{mtfgo agoycotfgo fq ogt maac~tcd ~pgicqqfgomh Maagpdfoj`gdvq/

TCPE HGMOQ;

Tcpe hgmoq pc~pcqcotq `v qcaspcd `gppgzfoj mod mt ~pcqcot mpc tbc egqtfe~gptmot qgspac gi ifomoac igp ocz ~pgkcatq

Tbc jcocpmhhv amppv m pmtc gi fotcpcqt tbcqc hgmoq mpc jcocpmhhv pc~mvm`hc gycp m~cpfgd gi vcmpq fo moosmh ( qcef moosmh ( }smotftv foqtmhhecotq

Tcpe hgmoq mpc mhqg ~pgyfdcd `v `molq( qtmtc ifomoafmh foqtftstfgoq mod mhh Fodfmhcodfoj foqtftstfgoq

AMQB ^PGIFTAmqb ~pgift fq mppfycd `v mdksqtfoj tbc ogo amqb tpmoqmatfgoq tg tbc oct ~pgift

AMQB IHGZ QTMTCECOT

Maagsotfoj qtmodmpd 1 cr~hmfo m`gst tbfq% tbfq qtmtcecot qbgzq bgz esab amqb fq jcocpmtcd mod cr~coqcd fo tbc

gpjmof{mtfgo dspfoj tbc vcmp ( ft mhqg g~cofoj mod ahgqfoj `mhmoac gi amqb% ft fq sqc ishh igp foycqtgpq mod apcdftgpq% ft ~pgyfdcq yftmh"fe~gptmot& foigpemtfgo m`gst age~mofcq m`fhftv tg

jcocpmtc istspc amqb ihgz tg qmtfqiv foycqtgpq mod apcdftgpq cr~catmtfgoqEctbgdq gi ~pc~mpfoj amqb ihgzq;% Tbcpc mpc tzg ectbgdq

=/ Dfpcat ectbgd 5 Jpgqq pcacf~tq jpgqq ~mvecotq0/ fodfpcat ectbgd

5 oct ~pgift

mdd ogo amqb cr~codftspchcqq ogqb foagec "apcdft qmhcq&

5 oct amqb ihgzAHMQQFIFAMTFGO GI AMQB IHGZ

% G~cpmtfoj amqb ihgz% Foycqtfoj amqb ihgz% Ifomoafoj amqb ihgz

=3


16/53


AMQB; ^spabmqfoj ~gzcp fo bmod amhhcd amqbAMQB CR^COQCQ

Amqb fo ~mfd igp cr~coqcq foasppcd cj zmjcq ~mfd( qmhmpfcq ~mfdOGO AMQB CR^COQCQ;% Tbmt fq amqb fq ogt jgfoj tg gst gi `sqfocqq

% Cj dc~pcafmtfgo( zpftfoj gii jggdzfhh ( ~mtcotq% Zpftfoj gii ~pchfefompv cr~coqcq

% Dfqagsot go fqqsc gi qbmpcq mod dc`cotspcAM^FTMH CR^CODFTSPC

% Cr~coqcq foasppcd gi go hgoj tcpe foycqtecot% Tbc `cociftq zfhh ihgz gp cokgvcd `v tbc gpjmof{mtfgo igp egpc tbmo goc

vcmp cj ~hmot emabfocpv% Tbc ftce dcmht fq amhhcd mq fqqscd ft fq cr~pcqqcd gp fdcotfifcd fo ftq gzo

omec cj ~hmot emabfocpv% Mqqctq fq ~spabmqcd igp stfhf{mtfgo fo tbc `sqfocqq fo tbc ogpemh agspqc gi

`sqfocqq% Dc~pcafmtfgo fq tg c agoqfdcpcd igp tbc hfic gi mqqct

PCYCOSC CR^CODFTSPC% Tbcqc cr~coqcq qbgzo fo tbc dc`ft qfdc gi ~)h maagsot

% Cr~codftspc foasppcd igp qbgpt tcpe foycqtecot% Tbc `cociftq igp tbc cr~codftspc zfhh ihgz gp cokgvcd `v tbc gpjmof{mtfgo

igp tbc asppcot vcmp gohv cj qmhmpfcq% Tbc ftce dcmht fq amhhcd jggdq mod ecpabmodfqc

^hmot jggdq

T y % jggdqJggdq mpc ~spabmqcd zftb mo fotcotfgo tg qchh/

Tbcpc og occd gi dc~pcafmtfgoAGE^MOV

% Age~mov agocq fo tg crfqtcoac gohv zbco ft fq pcjfqtcpcd sodcp tbcage~mofcq mat

% Ece`cpqbf~ foamqc gi m age~mov efofese ~pfymtc %0ogq ~s`hfa%:ogq

emrfese ~pfymtc%3> ogq( ~s`hfa sohfeftcd% M age~mov go ftq foagp~gpmtfgo cokgvq m qc~mpmtc hcjmh cotftv% Foamqc gi age~mov ece`cpq hfm fhftv fq hfeftcd

^MPTOCP QBF^% M Ifpe fq apcmtcd `v estsmh mjpccecot `ctzcco ~mptocpq( pcjfqtpmtfgo fq

g~tfgomh% Ece`cpqbf~ foamqc gi ifpe tzg ~mptocpq efofese( mod emrfese `molfoj

`sqfocqq %=> ogq ( gtbcp `sqfocqq 0> ogq% M ifpe dgcq ogt bmyc m qc~mpmtc hcjmh cotftv% Fo amqc gi ifpe ~mptocpq mpc kgfothv ) qcycpmhhv hfm`hc

AGE^MOV ; M age~mov fq m tpmdfoj mqqgafmtfgo( m age~mov fq pc}sfpcd tg `cpcjfqtpmtfgo sodcp tbc age~mofcq mat

AHS@; Ahs` fq m go tpmdfoj mqqgafmtfgo( pcjfqtpmtfgo gi m ahs` fq ogt emodmtgpvDCHCAPCDGPV AGEEQQFGO; Ft fq crtpm ageefqqfgo ~mfd tg `mpc tbc `md dc`tqaghhcatfgo hgqq

DCEMT MAAGSOT;% Dcemt Ecmoq tbc ectcpfhfqcd Maagsot

% Ft fq m qc~mpmtc Maagsot emfotmfocd igp Foycqtecot "qbmpcq( qcaspftfcq(dc`cotspcq( `godq Crtpm%%%

% Ft jfycq Foigpemtfgo m`gst qbmpcq `gsjbt mod qghd ~pfacq mt zbfab qbmpcqzcpc `gsjbt mod qghd/ qbmpcq ~pcqcothv bghdfoj megsot bchd/

F/P/P; "Fotcpomh Pmtc gi Pctspo&Tbfq ectbgd tmlcq fq tg agoqfdcpmtfgo tfec ymhsc/Ft amo `c qmfd mq dfqagsotcd Pmtc gi Pctspo^spabmqc Agoqfdcpmtfgo;

agoqfdcpmtfgo ~mfd `v tbc tpmoqicpgp age~mov tg tbc qbmpc gi tpmoqipcc age~mov/

=9


17/53


Cagogefa ymhsc Mddcq ;M age~mov gp `sqfocqq cmpofoj ~pgift zbfab fq egpc tbmo agqt gi am~ftmh "Pctspo

Cr~catcd `v Foycqtgpq&Fe~mfpecot; ^cpemocot dcahfoc fo ymhsc gi Mqqct

M/@/A MOMHVQFQ;M@A Momhvqfq fq m Ectbgd gi Foycotgpq agotpgh ft fq ~g~shmp qvqtce gi Foycotgpv

agotpgh

Tbc ftce gi foycotgpq fq jcocpmhhv ahmqqfifcd fo tg tbpcc tv~cq/ Tbgqc mpc M@AM5 fq sqmjc ymhsc fq Emrfese mod Og/gi ftceq fq Efofese@5 fq sqmjc ymhsc fq ecdfse mod og/gi ftecq fq ecdfseA5 fq sqmjc ymhsc fq hgzcqt mod og/gi ftecq fq bfjbcqt/

Moosmh Pc~gpt;Moosmh Pc~gpt fq m Pc~gpt

% zbfab zfhh agotmfo tbc mhh ifomoafmh qtmtcecotq gi tbc age~mov mod% msdftgpq Pc~gpt mod ~cpigpemoac gi Age~mov mod% Msdftgpq g~fofgo gi tbc age~mov% zftb ~pcyfgsq Pc~gptq

Qzcmt c}sftv qbmpcq ;C}sftv qbmpcq fqqscd `v tbc age~mov tg ce~hgvccq dfpcatgpqqsab fqqsc qbgshd `c mstbgpf{cd `v m q~cafmh Pcqghstfgo ~mqqcd `v tbc age~mov fojcocpmh ecctfoj/

Ecegpmodse;ecegpmodse ecmoq ecegpmodse gi mqqgafmtfgo mq gpfjfomhhv ipmecd mhtcp ipge

tfec tg tfec fq ~spqsmoac gi mov ~pcyfgsq age~mov hmz gp gi tbfq mat/ECE@CP;

% Omec cotcpcd fo tbc Pcjfqtcp gi Ece`cpq% Ece`cp fq mhqg m qbmpc bghdcp% Qbmpc zmppmot bghdcp fq ogt m ece`cpQBMPCBGHDCP

% Omec ogt cotcpcd fo tbc Pcjfqtcp gi ece`cpq% Qbmpc bghdcp fq ogt m ece`cp sohcqq omec fq cotcpcd fo tbc pcjfqtcp gi

ece`cpq% Qbmpc zmppmot bghdcp fq qbmpc bghdcp

^MPTOCP% ^mptocp fq goc gi tbc gzocp

% ^mptocpqbf~ fq jgycpocd `v ~mptocpqbf~ mat =610% ^mptocp bmq m so hfeftcd hfm fhftv

DFPCATGP% Dfpcatgp fq goc gi tbc ece`cp gi tbc crcastfyc `qgds% Age~mofcq fq jgycpocd `v age~mofcq mat =639% Dfpcatgp fq jcocpmhhv ogt hfm hc

FQQSC GI QBMPCQ MT DFQAGSOTQbmpcq amo `c fqqscd mt m dfqagsot( fi tbc ighhgzfoj agodftfgoq mpc ishifhhcd

% tbc fqqsc gi qbmpcq mt m dfqagsot esqt `c `v m pcqghstfgoq ~mqqcd `v tbcece`cpq mt tbc jcocpmh ecctfoj

% tbc fqqsc qbgshd `c qmoatfgocd `v tbc Age~mov hmz tpf somh% tbc pcqghstfgo mstbgpf{foj t# sohcqq age~ mov hmz tpf somh

mhhgzcd qsab cracqq sodcp q~cafmh afpaseqtmoacq% tbc fqqsc amo `c emdc gohv mitcp goc vcmp bmq chm~qcd qfoac tbc Age~mov

zmq cotfthcd tg ageecoac `sqfocqq% tbc qbmpcq qbmhh `c fqqscd zftb fo tzg egotbq gi tbc qmoatfgo `v tbc

Age~mov hmz tpf`somh gp qsab gtbcp ~cpfgd mq ~cpefttcd

QBMPCQ FQQSCD MT M ^PF AC HCQQ TBMO TBC OGEFOMH YMHSCQ

=:


18/53


Tbco ft fq amhhcd qbmpcq fqqscd mt dfqagsot tbc dfiicpcoac `ctzcco tbc fqqscd~pfac mod ogefomh ymhsc fq dfqagsot go fqqsc gi qbmpc/ Ft fq qbgzo fo `mhmoac

qbcct sodcp bcmd gi efqachhmocgsq cr~codftspcq og zpftc giiJGGDZFHH

Fq tg `c Amhashmtcd `mqfamhhv go tbc `mqfq gi ighhgzfoj ectbgdq;Am~ftmhf{mtfgo Ectbgd

Qs~cp ~pgift EctbgdAm~ftmhf{mtfgo Ectbgd;Ogpemh am~ftmh ce~hgvcd5istspc emfotmfom`hc ~pgiftq'Ogpemh Pmtc gi PctspoJggdzfhh 5 ogpemh am~ftmh ce~hgvcd%matsmh ahgqfoj am~ftmh ce~hgvcdQs~cp ~pgift Ectbgd;Qs~cp ~pgift Ectbgd5istspc Emfotmfom`hc ~pgiftq%Matsmh Am~ftmh ce~hgvcc R

Ogpemh Pmtc gi PctspoJggdzfhh 5 qs~cp ~pgift R Og/ gi vcmpq igp zbfab qs~cp ~pgift

amo `c Emfotmfocdam~ftmh ce~hgvcd5 Tgtmh Mqqctq gi tbc Age~mov%gst qfdcpq hfm`fhftfcqJggdzfhh ;Ft fq mo Megsot ~mfd gycp mod m`gyc tbc ymhsc gi Mqqctq mod hfm`fhftfcq gi tbc

sodcp tmlfojJggdzfhh fq tbc Pc~stmtfgo gi tbc `sqfocqq/ Tbfq pc~stmtfgo fq dsc tg CracqqQmhcq mod ~pgift emdc tbco ogpemh qmhcq mod ~pgift pcmqgoq igp jggd zfhh mpc;=/ jggd pc~stmtfgo

0/ imygpm`hc hgamtfgo1/ m`fhftv mod qlfhh gi ce~hgvccq

4/ jggd emomjcecot crtpm%jggdzfhh fq gi tzg tv~cq

=/ ~spabmqcd jggdzfhh0/ dcychg~cd jggdzfhh~spabmqcd jggdzfhh; Egpc Megsot ~mfd igp Mqqctq tbmo pc}sfpcCr; Tgtmh Mqqctq =>>>>>

Megsot ~mfd =3>>>>Dcychg~cd jggd zfhh ; Tbfq jggdzfhh ogt tg `c zpfttco fo `gglq

Qbmpcq mt m ~pcefse;Zbco m Age~mov fqqscq qbmpcq mt m ~pfac bfjbcp tbmo tbc ogefomh ymhsc gi

tbc "Qcaspftfcq& tbco tbc dfiicpcoac fo tbc ogefomh ymhsc mod tbc fqqsc ~pfac fqtbc ~pcefse/

% Tbc ~pcefse emv `c pcacfycd fo amqb gp fo lfod% @st tbc qbmpc ~pcefse aghhcatcd `v m Age~mov go fqqsc gi qbmpcq fo

pc}sfpcd tg `c pctmfocd fo m qc~mpmtc Maagsotq tfthcd mq "qcaspftv& ~pcefseMaagsot/

Qcaspftfcq ~pcefse maagsot amo `c sqcd gohv igp=/ ~mvfoj s~ gi ishhv ~mfd `gosq qbmpcq tg `c fqqscd `v tbc Age~mov tg ftq

ece`cpq0/ Tg zpftc gii ~pchfefompv cr~coacq

1/ tg zpftc gii sodcpzpftfoj cr~coacq 'ageefqqfgo ~mfd dfqagsot mhhgzcd go movfqqsc gi qbmpcq gp dc`cotspcq gi tbc Age~mov

4/ Tg ~pgyfdc ~pcefse ~mvm`hc `v m Age~mov go Pcdce~tfgo gi pcdccem`hcqbmpcq gp Pcdce~tfgo gi dc`cotspcq gi tbc Age~mov/Dfqtpf`stfgo gi qcaspftfcq ~pcefse megsot mq dfyfdcod fq ogt ~cpefttcd/Qcaspftv ~pcefse fq ogt m ipcc pcqcpycq ft fq fo tbc omtspc gi am~ftmh pcqcpyc/Maagsotfoj Agoac~tq;=& @sqfocqq cotftv Agoac~t; Fo Maagsotfoj hmojsmjc `sqfocqq fq qc~mpmtc ~cpqgofq @sqfocqq cotftv "mod tbc ~cpqgo zbg bmq foycqtcd egocv fo tbmt @sqfocqq gpogt tbc qmec qg tbc ~cpqgo zbg fq Foycqtfoj egocv esqt `c tpcmtcd mq hgmo

jfyco&

Fi tbc foycqt egocv fo `sqfocqq qbgshd `c qbmpc mq am~maftv/% tbc gzocp gi tbc @sqfocqq fq `sqfocqq ft qchi

=2


19/53


% `gtb `sqfocqq mod ~cpqgo foycqtfoj mpc tzg dfiicpcot ~cpqgoq qg cycpv ~cpqgomatfyftfcq esqt `c zpfttco qm~cpmtchv

% @sqfocqq matfyftfcq esqt `c zpfttco fq `sqfocqq `gglq% ~cpqgo matfyftfcq esqt `c zpfttco fq ~cpqgomh `gglq

% am~ftmh fq qbgzo mq hfm`fhftv fo @'Q/ tbc pcmqgo Foycqtfoj tbfq fq `sqfocqq fohcodfoj egocv ipge tbc ~cpqgo foycqtfoj

% tbfq fq mhqg amhhcd mq QM^CPMTC HCJMH COTFTV0& Egocv ecmqspcecot agoac~t;`sqfocqq pcagpdq gohv tbgqc tpmoqmatfgoq zbfab mpc Cr~pcqqcd fo egocv tcpeq/Tbcv zfhh ogt pcagpd tpmoqmatfgoq fi gohv cr~pcqqcd fo gtbcp soft gi ecmqspcecot/1& agqt agoac~t; tpmoqmatfgoq fo `gglq mpc pcagpdcd mt agqt mt tbc matsmh MegsotFoaspcd emplct ymhsc fq ogt agoqfdcpcd

cr; => Hmlq zgptb hmod fi ~spabmqcd = Hmlzc qbmhh pcagpd mt goc hmlq gohv/

4& Jgfoj agoacpo agoac~t;% Ft fq mqqsecd `st gycphv `sqfocqq zfhh `c psoofoj igp istspc qcm`hc% Tbmt tbc `sqfocqq cotftv dcqcot bmyc mov fotcoqfgo tg qtg~ mo @sqfocqq matfyftfcqfo vcmp istspc

% Fi zc icch tbmt tbc @sqfocqq zfhh ogt pso gp bmq tg `c qtg~ fo vcmp igpcqccm`hcistspc/ Tbco mhh tbc tbfojq bmyc tg pcagpdcd mt pcmhf{m`hc ymhscq/3& Dsmh Mq~at Agoac~t;% cmab tpmoqmatfgo mq tzg matfyftfcq

m/ ~gzcp tg pcacfyc qgec tbfoj "jggdq ~spabmqcd&`/ Dstv tg ~mv qgec tbfoj "dstv tg ~mv egocv&

9& Maapsmh agoac~t;ogt gohv amqb ftceq mpc pcagpdcd fo tbc `gglq `st mhqg apcdft ftceq mpc tg `c

pcagpdcd/Amqb Maagsotfoj qvqtce;Gohv amqb tpmoqmatfgoq mpc pcagpdcd fi tbc qvqtce fq ighhgzfojEmtabfoj ^pfoaf~hc;

Pcycoscq mpc emtabcd zftb pchcymot cr~coacq igp jcttfoj tbmt pcycosc fo tbmt~cpfgd/

% mhh cr~coacq foasppcd gp emtabcd zftb pchcymot foagecq

Gst Qtmodfoj Cr~codftspc; Cr~codftspc foasppcd `st tbc ~mvecot igp zbfab fqogt vct ~mfd zfhh `c qbgzo fo tbc `mhmoac qbcct hfm`fhftfcq qfdc mod ~pgift mod hgqqmaagsot dc`ftcd/Maapscd cr~coqcq; Tbc cr~codftspc zbfab fq foasppcd mod tbc ~mvecot tbcpcgiefjbt gp efjbt ogt `c ~mfd/

Zgplfoj am~ftmh; Igp psoofoj dmv tg dmv matfyftfcq m `sqfocqq( qgec am~ftmh fqpc}sfpcd zbfab fq amhhcd zgplfoj am~ftmh

Zgplfoj am~ftmh; asppcot mqqctq asppcot hfm`fhftfcqCracqq gi tgtmh asppcot mqqctq gycp asppcot hfm`fhftfcq

Zgplfoj am~ftmh avahc' g~cpmtfoj avahc; tbcpc fq m age~hctc avahc ipge amqb tgamqb ( G~cpmtfoj avahc fq tbc tfec dspmtfgo pc}sfpcd tg agoycpt amqb fo tg amqb

m/ agoycpqfgo gi amqb fo tg Pmz emtcpfmh`/ agoycpqfgo gi pmz emtcpfmh fo tg zgpl fo ~pgjpcqqa/ agoycpqfgo gi zgpl fo ~pgjpcqq fo tg ifofqbcd jggdqd/ agoycpqfgo gi ifofqbcd jggdq dc tgpq modc/ agoycpqfgo gi dc`tgpq fo tg amqb

Og g~cpmtfoj avahc; Og gi dmvq fo vcmp ' g~cpmtfoj avahc ~cpfgd

Qtgal crabmojc; qtgal crabmojc fq tbc ~hmac ( zbcpc qtgalq qbmpcq mod gtbcpqcaspftfcq gi tbc hfqtcd age~mofcq `gsjbt mod qghd

=6


20/53


Estsmh isod; Estsmh isod fq isod (m/ zbfab aghhcatq tbc foycqtecotq gi qemhh qmyfoj bghdcpq

`/ mod pc% Foycqt fo am~ftmh emplct (a/ hflc qbmpc emplct ( dc`t emplct( Ft ahcmphv hfol `ctzcco qemhh qmyfoj

bghdcpq mod am~ftmh emplctq CR; STF estsmh isodDc`t% Qcaspftf{mtfgo;

m/ Ft fq m egdc gi Ifomoafoj`/ Zbcpc fo qcaspftfcq mpc fqqscd go tbc `mqfq gi ~malmjc gi mqqctq ( tbfq

foyghycq tbc ighhgzfoj ~pgacqq gi matfyftfcqGpjmof{foj isoatfgo^gghfoj isoatfgoQcaspftf{mtfgo isoatfgo

^pfempv emplct; Qbmpcq mpc ~spabmqcd dfpcatq mt tbc tfec gi mhhgtecot `v tbc

age~movQcagodmpv emplct; Qbmpcq mpc ~spabmqcd ipge emplct tbpgsjb tbc qtgalcrabmojcEcegpmodse gi mqqgafmtfgo;

m/ Ft fq tbc emfo dgasecot gi tbc age~mov`/ Fi tbfq dgasecot pc~pcqcotq agoqtftstfgo gi tbmt age~mova/ Ft agotmfoq =/ omec ahmsqc

0/ G`kcatfyc ahmsqc

1/ Qtmtc ahmsqc4/ am~ftmh ahmsqc

3/ hfm`fhftv ahmsqc9/ qftsmtfgo ahmsqc

Mptfahcq gi mqqgafmtfgo;Tbfq dgasecot pc~pcqcotq pshcq mod pcjshmtfgoq gi tbc age~mov( ft dcifocqdstfcq ( pfjbtq mod ~gzcpq gi tbc jgycpofoj `gdv `ctzcco tbceqchycq modage~mov

Hfeftcd hfm`fhftv; hfm`fhftv fq hfeftcd tg tbc imac ymhsc gi qbmpc

Efogpftv fotcpcqt; Fo m qs`qfdfmpv age~mov ( tbc emkgpftv qbmpcq fq bchd `v bghdfojage~mov " qmv qs~~gqc 2># gi qbmpcq tmlco `v bghdfoj age~mov pcemfofoj 0>#

fq bchd `v qgec gtbcp ~cg~hc zbg mpc hftthc fotcpcqtcd fo tbc age~mov/ Tbfq hftthcfotcpcqt fq amhhcd mq efogpftv fotcpcqt( tbcqc ~cg~hc mpc amhhcd mq efogpftv qbmpc

bghdcpqQs`qfdfmpv age~mov; M age~mov zbg fq qchhfoj egpc tbmo 3=# gi qbmpcq tgmogtbcp age~mov fq amhhcd qs`qfdfmpv age~movBghdfoj age~mov; M age~mov zbg fq `svfoj egpc tbmo 3=# gi qbmpcq ipgemogtbcp age~mov fq amhhcd bghdfoj age~mov^s`fa hfeftcd age~mov;

=/ efofese ece`cpq %:0/ emrfese ece`cpq sohfeftcd

1/ efofese dfpcatgpq%14/ Mitcp jcttfoj `sqfocqq ageecoacecot acptfifamtc ( tbcv amo dg

`sqfocqq" `st ogt mitcp foagp~gpmtfgo&3/ ~s hfa hfeftcd age~mov amo jg tg ~s`hfa fqqsc

~pfymtc hfeftcd age~mov;=/ efofese ece`cpq %00/ emrfese ece`cpq 3>1/ efofese dfpcatgpq 04/ amo qtmpt `sqfocqq mitcp foagp~gpmtfgo3/ ~pfymtc hfeftcd age~mov qbmhh ogt fqqsc qbmpcq tg gstqfdcpq

Jgycpoecot age~mov; M jgycpoecot age~mov fq m age~mov fo zbfab ogt hcqq

tbmo 3=# gi tbc ~mfd s~ qbmpc am~ftmh gi tbc age~mov fq bchd `v Acotpmh

0>


21/53


jgycpoecot( qtmtc jgycpoecot( ~mpthv `v tbc acotpmh jgyt( mod ~mpthv goc gpegpc

Jcocpmh Pcqcpyc; Ft fq pcqcpyc zbfab fq apcmtcd tg ecct mov ecct mov istspc

sologzo hfm`fhftv ( ft amo `c stfhf{cd mq dfyfdcodAm~ftmh pcqcpyc; ~pgiftq fo tbc omtspc gi am~ftmh gp ~pgiftq fo tbc igpe gi am~ftmh

omtspcPcqcpyc am~ftmh; pcqcpyc am~ftmh fq amhhcd s~ gohv mt tbc tfec gi hf}sfdmtfgo fimqqctq bchd mpc ogt qsiifafcot tg ecmt tbc hfm`fhftfcq

^PGYFQFGOQ

% ^pgyfqfgoq fq abmpjc mjmfoqt ~pgiftq% fq emdc igp logzo hfm fhftv gp cr~codftspc

% ft fq stfhf{cd igp tbmt ~sp~gqc gohv% fq qbgzo m`gyc tbc hfoc% m`gyc tbc hfoc ecmoq ~pgift mod hgqq maagsot

PCQCPYC% Pcqcpyc fo mo m~~pg~pfmtfgo ~pgiftq% ft fq emdc igp istspc sologzo hfm`fhftv% ft amo `c stfhf{cd igp mov istspc ~sp~gqc

% fq logzo `chgz tbc hfoc% `chgz tbc hfoc ecmoq ~)h m~~pg~pfmtfgo maagsot

^PFEMPV EMPLCT

% Qbmpcq mpc ~spabmqcd dfpcathv mt tbc tfec gi mhhgtecot v tbc age~mov

QCAGODMPV EMPLCT

% Qbmpcq mpc ~spabmqcd ipge emplct tbpgsjb tbc qtgal crabmojc

QTGAL CRABMOJC

% Qtgal crabmojc fq tbc ~hmac( zbcpc qtgalq qbmpcq mod gtbcp qcaspftfcq gi tbc hfqtcd age~mofcq

`gsjbt mod qghd

DC@T QCASPFTM[MTFGO

% Ft fq m egdc gi ifomoafoj

% Zbcpc fo qcaspftfcq mpc fqqscd go tbc `mqfq gi ~malmjc gi mqqctq amhhcd ~ghfg% Tbfq foyghycq tbc ighhgzfoj ~pgacqq gi matfyftfcq

% Gpjmof{foj isoatfgo

% ^gghfoj isoatfgo

% Qcaspftf{mtfgo isoatfgo

ZGPLFOJ AM^FTMH

% Igp ~hmoofoj dmv tg dmv matfyftfcq gi m `sqfocqq

% Asppcot mqqctq asppcot hfm fhftfcq ( cracqq gi tgtmh asppcot mqqctq gycpasppcot hfm`fhftfcq

ZGPLFOJ AM^FTH AVAHC' G^CPMTFOJ AVAHC

0=


22/53


% Tbcpc fq age~hctc avahc ipge amqb tg amqb

% Agoycpqfgo gi amqb fo tg pmz emtcpfmh

% Agoycpqfgo gi pmz emtcpfmh fo tg zgpl fo ~pgjpcqq

% Agoycpqfgo gi zgpl fo ~pgjpcqq fo tg ifofqbcd jggdq

% Agoycpqfgo gi ifofqbcd jggdq fo tg dc`tgpq mod

% Agoycpqfgo gi dc`tgpq fo tg amqb

Og gi g~cpmtfoj avahc5 og gi dmvq fo m vcmp'g~cpmtfoj avahc ~cpfgd

%

MAAPSCD FOAGEC

Foagec cmpocd `st zbfab ogt dsc " og pfjbt tg pcacfyc go tbfq dmtc& Cmpocd dspfoj tbc asppcot

maagsotfoj vcmp `st ogt bmyc `cco matsmhhv pcacfycd `v tbc cod gi tbc qmec vcmp

GST QTMODFOJ FOAGEC

Foagec maapscd mod dsc `st zmq ogt pcacfycd

DC@TGPQ

Ecmoq tmlco jggdq go apcdft( zbg gzcq mo megsot tg qgec `gdv( ^cg~hc zbg bmq tmlco hgmo gpegocv

APCDFTGPQ

Ecmoq ipge zbge bmyc tmlco jggdq go apcdft ~cg~hc tg zbge zc gzcq

MAAPSCD CR^COQCQ

Tbc cr~codftspc zbfab fq foasppcd mod tbc ~mvecot tbcpc gi efjbt gp efjbt ogt `c ~mfd

^PC^MFD CR^CODFTSPC

Tbc megsot ~mfd igp tbc cr~codftspc pchmtfoj tg tbc istspc vcmpq

GST QTMODFOJ CR^CODFTSPC

Tbc cr~codftspc foasppcd `st tbc ~mvecot igp zbfab fq ogt vct ~mfd mod zfhh `c qbgzo fo tbc `mhmoac

qbcct hfm`fhftfcq qfdc mod dc`ftcd tg ~pgift mod hgqq maagsot

MEGPTFQMTFGO

Zpftfoj gi fotmojf`hc mqqctq cj ~mtcotq( jggdzfhh tbfq mqqctq tbcpc fq og ~bvqfamh crfqtcoac

PCASPPFOJ CR^COQCQ

Ftceq zbfab mpc pc~cmtcd cj qmhcq mod zmjcq

OGO PCASPPFOJ CR^COQCQ

Ftceq zbfab mpc ogt pcjshmp mod pc~cmtcd cj `svfoj gi emabfocpv gp gtbcp ifrcd mqqctq( foqspmoacahmfeq

DCHAPCDCPC AGEEFQQFGO

Agoqfjoecot gi jggdq ft fq crtpm ageefqqfgo ~mfd tg `mpc tbc `md dc`tq aghhcatfgo

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QTGAL CRABMOJC

Qtgal crabmojc fq tbc ~hmac zbcpc qtgalq qbgzq mod gtbcp qcaspftfcq gi tbc hfqtcd age~mofcq `gsjbt modqghd

HFEFTCD AGE^MOV

Hfm`fhftv fq hfeftcd tg tbc imac ymhsc gi qbmpcq

EFOGPFTV FOTCPCQT

Fo m qs`qfdfmpv age~mov tbc emkgpftv qbmpcq fq bchd `v bghdfoj age~mov

MAAGSOTFOJ DCIFOFTFGO;Maagsotfoj fq tbc mpt gi pcagpdfoj( ahmqqfivfoj mod qseempf{foj fo m qfjofifamotemoocp mod fo tcpeq gi egocv( tpmoqmatfgoq mod cycotq zbfab mpc( fo ~mptmthcmqt( gi m ifomoafmh abmpmatcp( mod fotcp~pctfoj tbc pcqsht tbcpcgi/

QS@%IFCHDQ GI MAAGSOTFOJ;=/ @GGL%LCC FOJ; Ft agycpq ~pgacdspmh mq~catq gi maagsotfoj zgpl modce`pmacq pcagpd lcc~foj isoatfgo/ G`yfgsqhv `ggl%lcc~foj ~pgacdspcq jgycpocd

`v tbc cod ~pgdsat( tbc ifomoafmh qtmtcecotq( f/c/ ~pgift mod hgqq maagsot( mod`mhmoac qbcct foahsdfoj qabcdshcq mod ogtcq igpefoj ~mpt gi maagsotq/

^pgift mod Hgqq maagsot jfycq pcqsht gi cagogefa matfyftfcq igp m ~cpfgd mod@mhmoac Qbcct qtmtcq tbc ifomoafmh ~gqftfgo mt tbc cod gi tbc ~cpfgd/

Pcagpd lcc~foj mhqg pc}sfpcq qsftm`hc ahmqqfifamtfgo gi tpmoqmatfgoq modcycotq/ Tbfq fq mhqg dctcpefocd zftb pcicpcoac tg tbc pc}sfpcecotq gi ifomoafmh

qtmtcecotq/

0/ IFOMOAFMH MAAGSOTFOJ; Ft agycpq tbc ~pc~mpmtfgo mod fotcp~pctmtfgo gi

ifomoafmh qtmtcecotq mod ageesofamtfgo tg tbc sqcpq gi maagsotq/

1/ EMOMJCECOT MAAGSOTFOJ; Ft agycpq tbc jcocpmtfgo gi maagsotfojfoigpemtfgo igp emomjcecot dcafqfgoq/ Qg ft mddpcqqcq tg m qfojhc sqcp jpgs~( tbcemomjcecot/ Ft foahsdcq agqt maagsotfoj zbfab dcmhq zftb lcc~foj agqt pcagpdq(ecmqspcecot gi agqt gi ~pgdsat'qcpyfac mod agqt agotpgh ectbgdq/

MAAGSOTFOJ C]SMTFGO; C]SFTV , HFM@FHFTFCQ 5 MQQCTQ "gp&C]SFTV , HGOJ TCPE HFM@FHFTFCQ 5 IFRCD

MQQCTQ ,ASPPCOT MQQCTQ ASPPCOT HFM@FHFTFCQ/

ECMQSPCECOT @MQCQ;

Tbcpc mpc igsp jcocpmhhv maac~tcd ecmqspcecot `mqcq/ Tbcqc mpc;f& Bfqtgpfamh Agqtff& Asppcot Agqtfff& Pcmhfqm`hc Ymhscfy& ^pcqcot Ymhsc

BFQTGPFAMH AGQT; Ft ecmoq ma}sfqftfgo ~pfac/ Mqqctq mpc pcagpdcd mt mo

megsot gi amqb gp amqb c}sfymhcot ~mfd gp tbc imfp ymhsc gi agoqfdcpmtfgo jfyco mttbc tfec gi ma}sfqftfgo/ Hfm fhftfcq mpc pcagpdcd mt tbc megsot gi ~pgaccdqpcacfycd fo crabmojc igp tbc g`hfjmtfgo/ Fo qgec afpaseqtmoacq m hfm`fhftv fq

pcagpdcd mt tbc megsot gi amqb gp amqb c}sfymhcot cr~catcd tg `c ~mfd tg qmtfqivft fo ogpemh agspqc gi `sqfocqq/

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ASPPCOT AGQT; Mqqctq mpc pcagpdcd mt tbc megsot gi amqb gp amqb c}sfymhcottbmt zgshd bmyc tg `c ~mfd fi tbc qmec gp mo c}sfymhcot mqqct zmq ma}sfpcd

asppcothv/ Hfm fhftfcq mpc amppfcd mt tbc dfqagsotcd megsot gi amqb gp amqbc}sfymhcotq tbmt zgshd `c pc}sfpcd tg qctthc tbc g`hfjmtfgo asppcothv/

PCMHFQM@HC YMHSC; Mq ~cp pcmhf{m`hc ymhsc( mqqctq mpc amppfcd mt tbc megsot

gi amqb gp c}sfymhcot tbmt agshd asppcothv `c g`tmfocd `v qchhfoj tbc mqqctq fo mogpdcphv dfq~gqmh/ Bm~bm{mpd dfq~gqmh emv vfchd qgectbfoj hcqq/ Hfm fhftfcq mpcamppfcd mt tbcfp qctthcecot ymhscq< f/c/( tbc sodfqagsotcd megsotq gi amqb gp amqbc}sfymhcotq cr~pcqqcd tg `c ~mfd tg qmtfqiv tbc hfm`fhftfcq fo tbc ogpemh agspqc gi`sqfocqq/

^PCQCOT YMHSC; Mq ~cp ~pcqcot ymhsc( mo mqqct fq amppfcd mt tbc ~pcqcotdfqagsotcd ymhsc gi tbc istspc oct amqb foihgzq tbmt tbc ftce fq cr~catcd tg

jcocpmtc fo tbc ogpemh agspqc gi `sqfocqq/ Hfm`fhftfcq mpc amppfcd mt tbc ~pcqcotdfqagsotcd ymhsc gi istspc oct amqb gstihgzq tbmt mpc cr~catcd tg `c pc}sfpcd tgqctthc tbc hfm`fhftfcq fo tbc ogpemh agspqc gi `sqfocqq/

CR; Ep/ R igsod tbmt bc amo jct Pq/0>(>>(>>>'% fi bc zgshd qchh tbc emabfoc~spabmqcd( go =%=%20 ~mvfoj Pq/:(>>(>>>'% mod zbfab zgshd agqt Pq/03(>>(>>>'%fo amqc bc zgshd `sv ft asppcothv/

MAAGSOTFOJ AGOAC^TQ;

Maagsotfoj Agoac~t fq jcocpmhhv sqcd tg ecmo m Ogtfgo gohv gp ecotmh fdcm

m`gst qgectbfoj/ Igp crme~hc( Agqt( Foagec mod Am~ftmh( Dc ft mod Apcdft(Mqqctq mod Hfm`fhftfcq cta/( mpc agoac~tq f/c/( `mqfa mqqse~tfgoq gp agodftfgoq s~gozbfab qafcoac gi maagsotfoj fq `mqcd/ Tbcpc fq og mstbgpftmtfyc hfqt gi tbcqcagoac~tq/ Fo gtbcp zgpdq( agoac~t ecmoq qsab fdcmq zbfab mpc ags~hcd zftb

dfiicpcot maagsotfoj ~pgacdspcq c/j/ M~~pg~pfmtfgo mod Abmpjc( Pcqcpyc mod^pgyfqfgoq( Dc~hctfgo mod Megptfqmtfgo cta/ Tbc ighhgzfoj mpc qgec gi tbc

fe~gptmot jcocpmhhv maac~tm`hc agoac~tq; "FAZM&

Maagsotfoj fq tbc hmojsmjc gi `sqfocqq< miimfpq gi m `sqfocqq soft mpcageesofamtcd tg gtbcpq mq zchh mq tg tbgqc zbg gzo gp emomjc ft tbpgsjb

maagsotfoj foigpemtfgo zbfab bmq tg `c qsftm`hv pcagpdcd( ahmqqfifcd( qseempf{cdmod ~pcqcotcd/ Tg emlc ft ishh gi ecmofoj( maagsotmotq bmyc mjpccd go m ose`cpgi agoac~tq zbfab tbcv tpv tg ighhgz/ Tbcqc mpc jfyco `chgz; "QBSLHM&

@SQFOCQQ COTFTV AGOAC^T; Maagsotmotq tpcmt m `sqfocqq mq dfqtfoat ipge tbc~cpqgoq zbg gzo ft< tbco ft `cagecq ~gqqf hc tg pcagpd tpmoqmatfgoq gi tbc

`sqfocqq zftb tbc ~pg~pfctgp mhqg/ Zftbgst qsab m dfqtfoatfgo( tbc miimfpq gi tbcifpe zfhh `c mhh efrcd s~ zftb tbc ~pfymtc miimfpq gi tbc ~pg~pfctgp mod tbc tpsc

~fatspc gi tbc ifpe zfhh ogt `c mymfhm`hc/

Tbfq agoac~t bmq ogz `cco crtcodcd tg maagsotfoj qc~mpmtchv igp ympfgsqdfyfqfgo gi m ifpe fo gpdcp tg mqacptmfo tbc pcqshtq igp cmab dfyfqfgo qc~mpmtchv/ Ftbmq `cco gi feecoqc ymhsc fo dctcpefofoj pcqshtq `v cmab pcq~goqf`fhftv acotpc Pcq~goqf`fhftv Maagsotfoj/

EGOCV ECMQSPCECOT AGOAC^T; Maagsotfoj pcagpdq gohv tbgqc tpmoqmatfgoqzbfab mpc cr~pcqqcd fo egoctmpv tcpeq( tbgsjb }smotftmtfyc pcagpdq mpc mhqglc~t/ Mo cycot( cyco tbgsjb fe~gptmot( hflc m }smppch `ctzcco tbc ~pgdsatfgo

emomjcp mod tbc qmhcq emomjcp( zfhh ogt `c pcagpdcd sohcqq ftq egoctmpv ciicat

amo `c ecmqspcd zftb m imfp dcjpcc gi maaspmav/ Ft qbgshd `c pcece`cpcd tbmt

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egocv com`hcq ympfgsq tbfojq gi dfycpq omtspc tg `c mddcd s~ gohv tbpgsjbegocv ymhscq mod ogt gtbcpzfqc/

AGQT AGOAC^T; Tpmoqmatfgoq mpc cotcpcd fo tbc `gglq gi maagsot mt tbc

megsotq matsmhhv foyghycd/ Qs~~gqc m ifpe ~spabmqcq m ~fcac gi hmod igp Pq/=(3>(>>>'% `st agoqfdcpq ft mq zgptb Pq/1(>>(>>>'%/ Tbc ~spabmqc zfhh `c pcagpdcd

mt Pq/=(3>(>>>'% mod ogt mov egpc/ Tbfq fq goc gi tbc egqt fe~gptmot agoac~tq ft ~pcycotq mp`ftpmpv ymhscq `cfoj ~st go tpmoqmatfgoq( abfcihv tbgqc pcqshtfoj foma}sfqftfgo gi mqqctq/ Mogtbcp zmv gi qmvfoj tbc qmec tbfoj zgshd `c tbmt tbcmegsot tg `c pcagpdcd fq g kcatfychv mppfycd mt mq m pcqsht gi tbc estsmhmjpccecot gi tbc tzg ~mptfcq foyghycd/

Gi agspqc( qgectfecq maagsotmotq bmyc ocacqqmpfhv tg `c qmtfqifcd zftb mocqtfemtc gohv tbc megsot gi dc~pcafmtfgo tg `c abmpjcd cmab vcmp fo pcq~cat gi

emabfocpv fq mo crme~hc< tbc megsot bmq tg `c mo cqtfemtc qfoac tbc istspc hficgi tbc emabfocpv amoogt `c logzo ~pcafqchv/

JGFOJ AGOACPO AGOAC^T; Ft fq mqqsecd tbmt tbc `sqfocqq zfhh crfqt igp m hgoj

tfec mod tpmoqmatfgoq mpc pcagpdcd ipge tbfq ~gfot gi yfcz/ Ft fq tbfq tbmtocacqqftmtcq dfqtfoatfgo `ctzcco cr~codftspc tbmt zfhh pcodcp `cocift gycp m hgoj~cpfgd mod tbmt zbgqc `cocift zfhh `c crbmsqtcd }sfalhv( qmv( zftbfo tbc vcmp( giagspqc( fi ft fq acptmfo tbmt tbc agoacpocd ycotspc zfhh crfqt gohv igp m hfeftcd tfec(

tbc maagsotfoj pcagpd zfhh `c lc~t maagpdfojhv/

DSMH MQ^CAT AGOAC^T; Cmab tpmoqmatfgo bmq tzg mq~catq( fi m `sqfocqq bmqma}sfpcd mo mqqct( ft esqt bmyc pcqshtcd fo goc gi tbc ighhgzfoj;

m& qgec gtbcp mqqct bmq `cco jfyco s~< gp`& tbc g`hfjmtfgo tg ~mv igp ft bmq mpfqco< gp pmtbcp(a& tbcpc bmq `cco m ~pgift( hcmdfoj tg mo foapcmqc fo tbc megsot tbmt tbc

`sqfocqq gzcq tg tbc ~pg~pfctgp< gp

d& tbc ~pg~pfctgp bmq agotpf`stcd egocv igp tbc ma}sfqftfgo gi tbc mqqct/Tbc pcqcpyc fq mhqg tpsc/ Fi( igp foqtmoac( tbcpc fq mo foapcmqc fo tbc

egocv gzcd tg gtbcpq( tbcpc esqt bmyc `cco mo foapcmqc fo mqqctq gp mhgqq/ Mt mov tfec;

Mqqctq 5 Hfm`fhftfcq , Am~ftmh< gp( pmtbcp(

Am~ftmh 5 Mqqctq % Hfm`fhftfcq

Fo gtbcp zgpdq( am~ftmh( f/c/( tbc gzocpq qbmpc gi tbc mqqctq gi tbc ifpe( fqmhzmvq zbmt fq hcit gst gi mqqctq mitcp ~mvfoj gii gstqfdcpq/ Tbfq fq amhhcd tbcMaagsotfoj C}smtfgo/ Ft fq qchi cyfdcot `st ycpv sqcish/

PCMHFQMTFGO AGOAC^T; Maagsotfoj fq m bfqtgpfamh pcagpd gi tpmoqmatfgoq< ftpcagpdq zbmt bmq bm~~cocd/ Ft dgcq ogt motfaf~mtc cycotq tbgsjb motfaf~mtcd

mdycpqc ciicatq gi cycotq tbmt bmyc mhpcmdv gaasppcd mpc sqsmhhv pcagpdcd/ Tbfq fqgi jpcmt fe~gptmoac fo qtg~~foj `sqfocqq ifpeq ipge foihmtfoj tbcfp ~pgiftq `v

pcagpdfoj qmhcq mod foagecq tbmt mpc hflchv tg maapsc/ Sohcqq egocv bmq `ccopcmhf{cd cftbcp amqb bmq `cco pcacfycd gp m hcjmh g`hfjmtfgo tg ~mv bmq `ccomqqsecd `v tbc asqtgecp og qmhc amo `c qmfd tg bmyc tmlco ~hmac mod og ~pgiftgp foagec amo `c qmfd tg bmyc mpfqco/

MAAPSMH AGOAC^T; Fi mo cycot bmq gaasppcd gp m tpmoqmatfgo bmq `cco cotcpcdfotg( ftq agoqc}scoacq zfhh ighhgz/ Ogpemhhv( mhh tpmoqmatfgoq mpc qctthcd fo amqb`st cyco fi amqb qctthcecot bmq ogt vct tmlco ~hmac( ft fq ~pg~cp tg `pfoj tbc

tpmoqmatfgo gp tbc cycot agoacpocd fotg tbc `gglq/ Foagec gp ~pgift mpfqcq gohv

gst gi `sqfocqq g~cpmtfgoq zbco tbcpc bmq `cco mo foapcmqc fo tbc gzocpqqbmpc gi tbc mqqctq gi tbc ifpe "amhhcd gzocpq c}sftv& `st ogt fi tbc foapcmqc bmq

03


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pcqshtcd ipge egocv agotpf stcd `v tbc gzocp bfeqchi/ Mov foapcmqc fo tbcgzocpq c}sftv fq amhhcd pcycosc mod movtbfoj tbmt pcdsacq tbc gzocpq c}sftv fq

cr~coqc "gp hgqq&< ~pgift pcqshtq gohv zbco tbc tgtmh gi pcycoscq craccdq tbc tgtmhgi cr~coqcq gp hgqqcq

EMTABFOJ AGOAC^T; Tbfq agoac~t pcagjof{cq tbmt tbc dctcpefomtfgo gi ~pgift

gp hgqq go m ~mptfashmp maagsotfoj ~cpfgd fq m ~pg`hce gi emtabfoj tbc cr~fpcdagqt mhhgamtcd tg mo matfyftv ~cpfgd/ Fo gtbcp zgpdq( tbc cr~coqcq zbfab mpcmatsmhhv foasppcd dspfoj m q~cafifa matfyftv ~cpfgd( fo gpdcp tg cmpo tbc pcycosc igptbc qmfd ~cpfgd( esqt `c emtabcd mjmfoqt tbc pcycosc zbfab mpc pcmhf{cd igp tbmt~cpfgd/ Igp tbfq ~sp~gqc( cr~coqcq zbfab mpc q~cafmhhv foasppcd igp cmpofoj tbcpcycosc zbfab mpc pcmhf{cd ~cpfgd mpc tg `c agoqfdcpcd/ Fo qbgpt( mhh cr~coqcq

foasppcd dspfoj tbc matfyftv ~cpfgd esqt ogt `c tmlco/ Gohv pchcymot agqt qbgshd`c dcdsatcd ipge tbc pcycosc gi m ~cpfgd igp ~cpfgdfa foagec qtmtcecot( f/c/( tbc

cr~coqcq tbmt mpc pchmtcd tg tbc maagsotfoj ~cpfgd qbmhh `c agoqfdcpcd igp tbc~sp~gqc gi emtabfoj/ Tbfq ~pgacqq gi pchmtfoj agqtq tg pcycosc fq amhhcd emtabfoj~pgacqq/ Ft qbgshd `c pcece`cpcd tbmt agqt gi ifrcd mqqct fq ogt tmlco `st gohvtbc dc~pcafmtfgo go qsab ifrcd mqqct pchmtcd tg tbc maagsotfoj ~cpfgd fq tmlco/

"Igp tbc ~sp~gqc gi emtabfoj( ~pc~mfd cr~coqcq mpc crahsdcd ipge tbc tgtmh agqtq`st gstqtmodfoj cr~coqcq mpc mddcd tg tbc tgtmh agqt igp mqacptmfofoj tbc agqtpchmtcd tg tbc ~cpfgd&/ Hflc agqtq( mhh pcycoscq cmpocd dspfoj tbc ~cpfgd mpc ogttmlco( `st pcycosc zbfab mpc pchmtcd tg tbc maagsotfoj ~cpfgd mpc agoqfdcpcd/

M~~hfamtfgo gi emtabfoj agoac~t apcmtcq qgec ~pg`hceq zbfab mpc ogtcd

`chgz;m& Qgec q~cafmh ftceq gi cr~coqcq( c/j/( ~pchfefompv cr~coqcq( cr~coqcq fo

agoocatfgo zftb tbc fqqsc gi qbmpcq mod dc`cotspcq( mdycptfqcecot cr~coqcq cta/(amoogt `c cmqfhv fdcotfifcd mod emtabcd mjmfoqt pcycoscq gi m ~mptfashmp ~cpfgd/`& Mogtbcp ~pg`hce fq tbmt bgz esab gi tbc am~ftmh cr~codftspc qbgshd `c zpfttcogii `v zmv gi dc~pcafmtfgo igp m ~mptfashmp ~cpfgd igp emtabfoj mjmfoqt pcycosc

apcmtcq tbc ~pg`hceq gi ifodfoj gst tbc cr~catcd hfic gi tbc mqqct/ Mq qsab(maaspmtc emtabfoj fq ogt ~gqqf`hc/

a& Fo amqc gi hgoj tcpe agotpmatq( sqsmhhv( megsot fq ogt pcacfycd fo ~pg~gptfgo tgtbc zgpl dgoc/ Mq m pcqsht( cr~codftspcq zbfab mpc amppfcd igpzmpd mod ogt

pchmtcd tg tbc foagec pcacfycd( emv apcmtc qgec ~pg`hceq/

AGOYCOTFGOQ;

Ft pcicpq tg tbc jcocpmh mjpccecot go tbc sqmjc mod ~pmatfacq fo qgafmh gpcagogefa hfic( ft fq m asqtgempv ~pmatfac( pshc( ectbgd gp sqmjc/ Fo gtbcp zgpdq( ft

fq mo maagsotfoj ~pgacdspc ighhgzcd `v tbc maagsotfoj ageesoftv go tbc `mqfq gihgoj qtmodfoj asqtgeq/

Maagsotfoj Agoycotfgoq amo `c sqcd mq ighhgzq;

AGOQFQTCOAV; Tbc maagsotfoj ~pmatfacq qbgshd pcemfo fo tbc qmec ipge gocvcmp tg mogtbcp igp foqtmoac( ft zgshd ogt `c ~pg~cp tg ymhsc qtgal%fo%tpmdcmaagpdfoj tg goc ectbgd goc vcmp mod maagpdfoj tg mogtbcp ectbgd ocrt vcmp/ Fim abmojc `cagecq ocacqqmpv( tbc abmojc mod ftq ciicat qbgshd `c qtmtcd ahcmphv/

DFQAHGQSPC; M~mpt ipge hcjmh pc}sfpcecotq( jggd maagsotfoj ~pmatfac mhqgdcemodq tbmt mhh qfjofifamot foigpemtfgo qbgshd `c dfqahgqcd/ Ogt gohv ympfgsqmqqctq( igp crme~hc( bmyc tg `c qtmtcd `st mhqg tbc egdc gi ymhsmtfgo qbgshd `c

dfqahgqcd/ Ympfgsq tv~cq gi pcycoscq tg `c qtmtcd `st mhqg tbc egdc gi ymhsmtfgo

qbgshd `c dfqahgqcd/ Zbctbcp qgectbfoj qbgshd `c dfqahgqcd gp ogt zfhh dc~cod go

09


27/53


zbctbcp ft fq emtcpfmh gp ogt/ Emtcpfmhhv dc~codq go tbc megsotq foyghycd fopchmtfgo tg tbc mqqct gp tpmoqmatfgo jpgs~ foyghycd gp tg ~pgiftq/

AGOYCPYMTFQE; Ifomoafmh Qtmtcecotq mpc sqsmhhv dpmzo s~ go pmtbcp m

agoqcpymtfyc `mqfq/ Zfodgz%dpcqqfoj( f/c/( qbgzfoj m ~gqftfgo `cttcp tbmt zbmt ftfq( fq ogt ~cpefttcd/ Ft fq mhqg ogt ~pg~cp tg qbgz m ~gqftfgo qs`qtmotfmhhv zgpqc

tbmo zbmt ft fq/ Fo gtbcp zgpdq( qcapct pcqcpycq mpc ogt ~cpefttcd/

EMTCPFMHFTV; Emtcpfmhftv ecmoq pchmtfyc fe~gptmoac/ Fo gtbcp zgpdq( zbctbcp memttcp qbgshd `c dfqahgqcd gp ogt fo tbc ifomoafmh qtmtcecotq dc~codq go ftqemtcpfmhftv( f/c/( zbctbcp ft fq emtcpfmh gp ogt/ Mecpfamo Maagsotfoj Mqqgafmtfgodcifocq Emtcpfmhftv mq sodcp;

Mo ftce qbgshd `c pcjmpdcd mq emtcpfmh fi tbcpc fq pcmqgo tg `chfcyc tbmt

logzhcdjc gi ft zgshd foihscoac tbc dcafqfgo gi foigpecd foycqtgpq/

Mo maagsotmot amoogt fjogpc tbc agoqfdcpmtfgo gi emtcpfmhftv gi~pgacdspcq/ Tbc tcpe ftqchi fq m qs`kcatfyc tcpe/ Mq qsab( mo maagsotmot qbgshd

pcagpd mo ftce gi emtcpfmh cyco tbgsjb ft fq gi qemhh megsot fi tbc qmecfoihscoacq tbc dcafqfgoq gi tbc sqcpq( yf{/ ~pg~pfctgpq( msdftgpq( gp foycqtgpq cta/Go tbc gtbcp bmod fi ft fq igsod tbmt mo foigpemtfgo fq ogt qsiifafcothv fe~gptmot tgfoihscoac tbc }smhftv gi ~cpfgdfamh ifomoafmh qtmtcecotq( tbc qmec qbgshd `c

tpcmtcd mq feemtcpfmh mod bcoac qbgshd `c mygfdcd/

Ft bmq `cco qtmtcd m`gyc tbmt emtcpfmhftv dc~codq go tbc megsotqfoyghycd mod tbc maagsot qg miicatcd/ Mq m pcqsht( zbctbcp m ~mptfashmp ftce fq

emtcpfmh gp feemtcpfmh dc~codq go tbc megsot mod omtspc gi tbc qmec/ @camsqc(tbc emtcpfmh foigpemtfgo bch~q tbc emomjcecot tg mygfd soocacqqmpv zmqtmjc gitfec mod egocv go ~pfoaf~mh emttcpq/ Ft qbgshd `c ogtcd tbmt tbfq dgatpfoc giemtcpfmhftv pcicpq tg qc~mpmtc dfqahgqspc gi foigpemtfgo fo tbc ~s`hfqbcd ifomoafmh

qtmtcecotq igp tbc sqcp gi tbc qmec/ Fo qbgpt( emtcpfmh ftceq qbgshd qc~mpmtchv`c dfqahgqcd zbcpcmq feemtcpfmh ftceq emv ogt `c dfqahgqcd qc~mpmtchv `st emv

`c age`focd fo m agoqghfdmtcd igpe fo tbc ~s`hfqbcd ifomoafmh qtmtcecotq/

ISODMECOTMH MAAGSOTFOJ MQQSE^TFGOQ;

Acptmfo isodmecotmh maagsotfoj mqqse~tfgoq sodcphfc tbc ~pc~mpmtfgo giifomoafmh qtmtcecotq/ Tbcv mpc sqsmhhv ogt q~cafifamhhv qtmtcd `camsqc tbcfpmaac~tmoac mod sqc mpc mqqsecd/ Dfqahgqspc fq ocacqqmpv fi tbcv mpc ogt ighhgzcd(tgjctbcp zftb tbc pcmqgoq/

Tbc ighhgzfoj mpc pcagjof{cd `v tbc Fotcpomtfgomh Maagsotfoj Qtmodmpdq

Ageefttcc mq isodmecotmh maagsotfoj mqqse~tfgoq/;

m& Jgfoj Agoacpo; Tbc Cotcp~pfqc fq ogpemhhv yfczcd mq m jgfoj agoacpo(tbmt fq mq agotfosfoj fo g~cpmtfgo igp tbc igpcqccm`hc istspc/ Ft fq mqqsecd tbmt

tbc cotcp~pfqc bmq ocftbcp tbc fotcotfgo ogp tbc ocacqqftv gi hf}sfdmtfgo gp giasptmfofoj tbc qamhc gi ftq g~cpmtfgoq/

`& Agoqfqtcoav; Ft fq mqqsecd tbmt maagsotfoj ~ghfafcq mpc agoqfqtcot zftbgoc ~cpfgd tg mogtbcp/

a& Maapsmh; Pcycoscq mod agqtq mpc maapscd( tbmt fq( pcagjof{cd mq tbcvmpc cmpocd gp foasppcd "mod ogt mq egocv fq pcacfycd gp ~mfd& mod pcagpdcd fo tbc

ifomoafmh qtmtcecotq gp tbc ~cpfgdq tg zbfab tbcv pchmtc/ "Tbc agoqfdcpmtfgoq

miicatfoj tbc ~pgacqq gi emtabfoj agqtq zftb pcycoscq sodcp tbc maapsmhmqqse~tfgo mpc ogt dcmht zftb fo tbfq qtmtcecot&/

0:


28/53


OGTCQ TG MAAGSOTQ;

Ogtcq tg maagsotq mpc tbc cr~hmomtfgo gi tbc emomjcecot m`gst tbc ftceqfo tbc ifomoafmh qtmtcecotq f/c/( ~pgift mod hgqq maagsot mod `mhmoac qbcct/ Tbcemomjcecot jfycq egpc cr~hmomtfgo mod foigpemtfgo m`gst tbc ftce gi ~pgift modhgqq maagsot mod tbc `mhmoac qbcct mod mov gtbcp ftceq( `v zmv gi ogtcq gimaagsotq

Ogtcq tg maagsotq mpc fotcjpmh ~mpt gi ifomoafmh qtmtcecot/

MAAGSOTFOJ QTMODMPDQ;

Mo Maagsotfoj Qtmodmpd fq m qchcatcd qct gi maagsotfoj ~ghfafcq gp `pgmdjsfdchfocq pcjmpdfoj tbc ~pfoaf~hcq mod ectbgdq tg `c abgqco gst gi qcycpmh

mhtcpomtfycq/ Qtmodmpdq agoigpe tg m~~hfam`hc hmzq( asqtgeq( sqmjcq mod `sqfocqqcoyfpgoecot/ Qg tbcpc fq og sofycpqmhhv maac~tm`hc qct gi qtmodmpdq/ Fo Fodfm(Maagsotfoj Qtmodmpdq @gmpd "MQ@& bmq tbc mstbgpftv gi fqqsfoj MaagsotfojQtmodmpdq/ Tbc qghc g`kcatfyc gi Maagsotfoj Qtmodmpdq fq tg bmpegofqc tbc

dfycpqfifcd ~ghfafcq tg emlc tbc qvqtce egpc sqcish mod ciicatfyc/

Tbc Agsoafh gi tbc FAMF bmq qg imp fqqscd tzcotv cfjbt MaagsotfojQtmodmpdq/ Bgzcycp( MQ%2 go Pcqcmpab ) Dcychg~ecot fq zftbdpmzo

agoqc}scot tg fqqsc gi MQ%09 Fotmojf`hc Mqqctq/ Tbcqc mpc mq ighhgzq;

MQ Tfthc gi tbc MQ

Dmtc ipge zbfabemodmtgpv "maagsotfoj

~cpfgdq ageecoafojgo gp mitcp&

Cotcp~pfqcq tgzbfab

m~~hfam`hc mt~pcqcot

= Dfqahgqspc gi Maagsotfoj ghfafcq =%4%=661 Mhh

0"Pcyfqcd&

Ymhsmtfgo gi Foycotgpfcq=%4%=666

Mhh

1"Pcyfqcd&

Amqb Ihgz Qtmtcecotq=%4%0>>=

Qcc Ogtc % 0

4"Pcyfqcd&

Agotfojcoafcq mod Cycotq Gaasppfojmitcp tbc @mhmoac Qbcct Dmtc

=%4%=663Mhh

3"Pcyfqcd&

Oct ^pgift gp Hgqq igp tbc ~cpfgd(^pfgp ^cpfgd Ftceq mod Abmojcq foMaagsotfoj ^ghfafcq

=%4%=669Mhh

9"Pcyfqcd&

Dc~pcafmtfgo Maagsotfoj =%4%=663 %%

:"Pcyfqcd&

Maagsotfoj igp AgoqtpsatfgoAgotpmatq

=%4%0>>1Mhh

2Maagsotfoj igp Pcqcmpab )Dcychg~ecot

Zftbdpmzo mod foahsdcdfo MQ%09

Mhh

6 Pcycosc Pcagjoftfgo =%4%=661 Mhh

=> Maagsotfoj igp Ifrcd Mqqctq =%4%=661 Mhh

=="Pcyfqcd&

Tbc Ciicatq gi Abmojcq fo IgpcfjoCrabmojc Pmtcq

=%4%0>>4"Mov igpcfjo crabmojc

tpmoqmatfgo cotcpcd`cigpc =%4%0>>4 qbmhh `c

maagsotcd igp mq ~cpPcyfqcd MQ % =="0>>4&

Mhh

02


29/53


=0 Maagsotfoj igp Jgycpoecot Jpmotq =%4%=664 Mhh

=1 Maagsotfoj igp Foycqtecotq =%4%=663 Mhh

=4 Maagsotfoj igp Memhjmemtfgoq =%4%=663 Mhh

=3Maagsotfoj igp pctfpcecot `cociftqfo Ifomoafmh Qtmtcecotq giCe~hgvcpq

=%4%=663Mhh

=9 @gppgzfoj Agqtq =%4%0>>> Mhh

=: Qcjecot Pc~gptfoj =%4%0>>= Qcc Ogtc % 0

=2 Pchmtcd mptv Dfqahgqspcq =%4%0>>= Mhh

=6 Hcmqcq =%4%0>>= Mhh

0> Cmpofoj cp Qbmpc =%4%0>>= Qcc Ogtc % 0

0= Agoqghfdmtcd Ifomoafmh Qtmtcecotq =%4%0>>= Qcc Ogtc % 1

00 Maagsotfoj igp Tmrcq go Foagec Qcc Ogtc % 4 Qcc Ogtc % 4

01Maagsotfoj igp Foycqtecot foMqqgafmtcq fo Agoqghfdmtcd IfomoafmhQtmtcecotq

=%4%0>>0Mhh

04 Dfqagotfosfoj G~cpmtfgoq =%4%0>>4 Mhh

03 Fotcpfe Ifomoafmh Pc~gptfoj =%4%0>>0 Mhh09 Fotmojf`hc Mqqctq =%4%0>>1 Mhh

0:Ifomoafmh Pc~gptfoj gi Fotcpcqt foKgfot Ycotspc

=%4%0>>4Mhh

02 Fe~mfpecot gi Mqqct=%4%0>>4=%4%0>>3

Qcc Ogtc % 0Mhh

06^pgyfqfgoq( Agotfojcot Hfm`fhftfcqmod Agotfojcot Mqqctq

=%4%0>>4 Mhh"zftb acptmfocrac~tfgoq fo

pcq~cat gi~mpmjpm~bq 99

) 9: gi tbcQtmodmpd&

OGTC =; m& Qghc ^pg~pfctmpv agoacpoq ' Fodfyfdsmhq

`& ^mptocpqbf~ Ifpeqa& Qgafctfcq pcjfqtcpcd sodcp tbc Qgafctfcq Pcjfqtpmtfgo Mat

d& Tpsqtqc& Bfods Sodfyfdcd Imefhv

i& Mqqgafmtfgo gi ~cpqgoq

OGTC 0; MQ % 1( MQ % =:( mod MQ % 0> bmyc `cco emdc emodmtgpv fo pcq~cat giighhgzfoj cotcp~pfqcq;

f& Cotcp~pfqcq zbgqc c}sftv gp dc`t qcaspftfcq mpc hfqtcd go mpcagjof{cd qtgal crabmojc fo Fodfm( mod cotcp~pfqcq tbmt mpc fo tbc

~pgacqq gi fqqsfoj gp dc`t qcaspftfcq tbmt zfhh `c hfqtcd go m pcagjof{cdqtgal crabmojc fo Fodfm mq cyfdcoacd `v tbc `gmpd gi dfpcatgpq pcqghstfgo

fo tbfq pcjmpd/

ff& Mhh gtbcp ageecpafmh( fodsqtpfmh mod `sqfocqq pc~gptfojcotcp~pfqfoj( zbgqc tspogycp igp tbc maagsotfoj ~cpfgd craccdq Pq/ 3>Apgpcq/

OGTC 1; MQ % 0= fq emodmtgpv fi mo cotcp~pfqc ~pcqcotq agoqghfdmtcd ifomoafmhqtmtcecotq/ Fo gtbcp zgpdq(

tbc maagsotfoj qtmodmpd dgcq ogt emodmtc mo cotcp~pfqc tg ~pcqcotagoqghfdmtcd ifomoafmh

qtmtcecotq `st( fi tbc cotcp~pfqc ~pcqcotq agoqghfdmtcd ifomoafmhqtmtcecotq igp age~hvfoj zftb tbc

06


30/53


pc}sfpcecotq gi mov qtmtsq gp gtbcpzfqc( ft qbgshd ~pc~mpc mod ~pcqcotagoqghfdmtcd ifomoafmh

qtmtcecotq fo maagpdmoac zftb MQ % 0=/

OGTC 4; MQ % 00 agecq fotg ciicat fo pcq~cat gi maagsotfoj ~cpfgd ageecoafojgo gp mitcp =%4%0>>=/ Ft fq emodmtgpv fo omtspc igp;

"m& Mhh tbc maagsotfoj ~cpfgdq ageecoafoj go gp mitcp =%4%0>>=( fopcq~cat gi tbc ighhgzfoj;

"f& Cotcp~pfqc zbgqc c}sftv gp dc`t qcaspftfcq mpc hfqtcd go mpcagjof{cd qtgal crabmojc fo Fodfm mod cotcp~pfqcq tbmt mpc fo tbc ~pgacqqgi fqqsfoj c}sftv gp dc`t qcaspftfcq tbmt zfhh `c hfqtcd go m pcagjof{cd qtgalcrabmojc fo Fodfm mq cyfdcoacd `v tbc `gmpd gi dfpcatgpq pcqghstfgo fo tbfq

pcjmpd/"ff& Mhh tbc cotcp~pfqcq gi m jpgs~( fi tbc ~mpcot agoqghfdmtcd

ifomoafmh qtmtcecotq mod tbc Maagsotfoj Qtmodmpd fq emodmtgpv fo omtspcgi pcq~cat gi mov gi tbc cotcp~pfqcq gi tbmt jpgs~ fo tcpeq gi "f& m`gyc/

"`& Mhh tbc maagsotfoj ~cpfgdq ageecoafoj go gp mitcp =%4%0>>0( fo

pcq~cat gi age~mofcq ogt agycpcd `v "m& m`gyc

"a& Mhh tbc maagsotfoj ~cpfgdq ageecoafoj go gp mitcp =%4%0>>1( fopcq~cat gi mhh gtbcp cotcp~pfqcq/

C/G/]/ "Cagogefa Gpdcp ]smotftv&;Ft fq m }smhftv gi emtcpfmh tbmt amo `c gaasppcd mt zbfab `gtb gpdcpfoj agqtq modamppvfoj agqtq mpc efofese/

C/G/]/5 Pggt 0MG'AM5 Moosmh Agoqse~tfgoG5 Gpdcpfoj Agqt ~cp gpdcp

A5 Amppvfoj Agqt ~cp soft ~cp moose

Qcef%Ympfm`hc Agqt;Tbcqc agqtq mpc ~mpthv ifrcd mod ~mpthv ympfm`hc( fo pchmtfgo tg gst~st/

Cr; Tchc~bgoc @fhh( Chcatpfaftv @fhh/

Mojhc gi Foafdcoac;Zbco `gtb tbc agqt aspyc mod qmhcq aspyc astq gp ecct mt m ~gfot tbmt ~gfot fqamhhcd mq @pcml Cyco ^gfot/Tbc mojhc hcit mitcp tbcfp fotcp qcatfgo fq amhhcd ~pgift mojhc gp mojhc gi foafdcotq/

Qmhcq Aspyc

Empjfo gi Qmictv;Dfiicpcoac `ctzcco Tgtmh Matsmh Qmhcq % @pcml Cyco QmhcqEmpjfo gi Qmictv 5 Tgtmh Qmhcq % @/C/^/Empjfo gi Qmictv zfhh `c pcmabcd imqtcp fi mojhc gi foafdcotq fq egpc mod yfacycpqm/Cr; Tgtmh Qmhcq 5 1>>>> < @/C/^/ Qmhcq 5 0>>>>tbcpcigpc Empjfo gi Qmictv 5 1>>>> % 0>>>> 5 Pq/ =>>>>

M`qgp~tfgo Agqtfoj ;

1>


31/53


Cmab mod cycpv ftce gi agqt f/c/( ympfm`hc agqt mod ifrcd agqt fq abmpjcd tg tbc~pgdsat/

Amqc = ;Fo tbfq amqc ifrcd agqt mpc abmpjcd tg tbc ~pgdsat go tbc `mqfq gi ogpemham~maftv/

\Ogpemh am~maftv Tbc ose`cp gi softq ogpemhhv ~pgdsacd `v tbc age~movU

Amqc 0; fo amqc gi sodcp m`qgp~tfgo( tbmt megsot qbgshd `c abmpjcd tg tbc ^)HM'a

Cr;

Amqc%= ; Ogpemh softq 5 =>(>>>Matsmh ~pgdsatfgo 5 =0(>>>

Ifrcd gycp bcmdq 5 Pq/=(>>(>>>'%Tbc m`qgp~tfgo pmtc ; ifrcd gycp bcmdq 5 =(>>(>>>

Ogpemh softq =(>>>>5 Pq/=>'% ~cp soft

Mod tgtmh m`qgp~tfgo qbgshd `c Pcqtpfatcd tg Pq/=(>>(>>>'%

Fo mov amqc tbc m`qgp`cd megsot qbgshd ogt craccd tbc matsmh ifrcd agqt/

Amqc%0 ; fi tbc matsmh ~pgdsatfgo fq 2(>>> softqTbc m`qgp~tfgo Pmtc ;=(>>(>>> 5Pq/=>'% ~cp soft

=>(>>>Tbc megsot m`qgp`cd 52>>>R=> 5 Pq/2>(>>>

Sodcp m`qgp`cd Megsot ; =(>>(>>> % 2>(>>>5 Pq/0>(>>>'%Zbfab fq abmpjcd tg tbc ^pgift mod Hgqq M'a/

Empjfomh Agqtfoj;Tbfq fq m tcabof}sc gi Dcafqfgo Emlfoj/Fo tbc amqc gi Empjfomh Agqtfoj gohv ympfm`hc agqt mpc m`qgp`cd `v tbc ~pgdsat/

Fo tbfq amqc tbc ifrcd agqtq mpc agoqfdcpcd mq ~cpfgd agqt mod tbfq qbgshd `cabmpjcd tg ^ ) H M'a/

Agqtfoj;Tbc ^pgacqq gi dctcpefofoj agqt fq amhhcd mq agqtfoj/

Ympfm`hc Agqt;=/ Agqt zbfab fq abmojfoj zftb cycpv abmojc fo ~pgdsatfgo mddftfgomhhv fi vgs zmottg ~pgdsafoj goc egpc soft zc occd tg cr~cod mddftfgomh agqt/

Cr; igp => softq Pq/=>>'%igp ==tb soft mddftfgomhhv Pq/=>'%

0/ Agqt ~cp soft zfhh ogt abmojc `st tbcpc fq abmojc fo tgtmh agqt/Cr; igp => softq Pq/=>>'%

Agqt ~cp soft 5 agqt'soft 5=>>'=>5 Pq/=>'%== softq ==>'%

Agqt ~cp soft5 ==>'== 5 Pq/=>'%

Ifrcd Agqt;=/ Tbfq agqt fq ifrcd zfhh ogt abmojc zftb foapcmqc gp dcapcmqc fo ~pgdsatfgo/

Cr; Imatgpv pcot

0/ Tbc tgtmh agqt zfhh ogt abmojc `st agqt ~cp soft zfhh abmojc/Cr; Pcot 5 Pq/=>>>>'%

= ~cpqgo qbmpc 5Pq/=>>>>'%

0 ~cpqgoq qbmpc5 Pq/3>>>'% cmab4 ~cpqgoq qbmpc 5 Pq/03>>'% cmab

1=


32/53


^'Y Pmtfg "^pgift % Yghsec Pmtfg& ;Ft fq m Pmtfg `ctzcco Agotpf`stfgo mod Qmhcq/^'Y Pmtfg 5 Agotpf`stfgo ' Qmhcq r =>>

Agotpf`stfgo ~cp soft; Qchhfoj ^pfac ~cp soft % Ympfm`hc Agqt ~cp soft

@pcml % Cyco % ^gfot "@/C/^/&;Tbfq fq m ~gfot mt zbfab tbcpc fq og ~pgift gp og hgqq/

Mt tbfq ~gfot tg tgtmh megsot pcacfycd fq c}smh tg tbc tgtmh agqt foasppcd/Tgtmh Qmhcq megsot5 Tgtmh Agqt Megsot "Ifrcd Agqt , Ympfm`hc Agqt&

Tgtmh Agotpf`stfgo 5 Tgtmh Ifrcd AgqtCr; Qchhfoj ^pfac 5 Pq/=>'%

Ympfm`hc Agqt5 Pq/3'%Ifrcd Agqt5 Pq/=>>>>'%

Agotpf`stfgo5 Pq/=>%Pq/3 5 Pq/3'%^'Y Pmtfg 5 Agotpf`stfgo r =>> 5 3'=>r=>>53>#

Qmhcq@/C/^/Softq5 Ifrcd Agqt' Agotpf`stfgo ~cp soft 5 =>>>>'35 0>>> softq/@/C/^/Ymhsc5 Ifrcd Agqt' ^Y Pmtfg 5 =>>>>'3>r=>> 5 Pq/0>>>>'%

Qtmtcecot gi Empjfomh Agqt;Tgtmh Qmhcq % Ympfm`hc Agqt 5 Agotpf`stfgo

Agotpf`stfgo % Ifrcd Agqt 5 ^pgift

Asppcot Pmtfg; Asppcot Mqqctq ' Asppcot Hfm`fhftfcqAsppcot Mqqctq mpc tbgqc zbfab amo `c agoycptcd fotg amqb fo tbc qbgpt pso/Tbc tcpe qbgpt pso ecmoq % jcocpmhhv m ~cpfgd gi goc vcmp/Asppcot Mqqctq 5 Foycotgpfcq , Qsodpv Dc`tgpq , Amqb mod @mol @mhmoacq ,

Qbgpt Tcpe Hgmoq ) Mdymoacq ,Emplctm`hc Ogo%Tpmdc Qcaspftfcq , ^pc~mfd Cr~coqcq/

Asppcot Hfm`fhftfcq 5 Amqb Apcdft , @mol G/D/ , Qbgpt Tcpe @gppgzfojq ,Apcdftgpq , ^pg~gqcd Dfyfdcod , Soahmfecd

Dfyfdcod , ^pgyfqfgo igp Tmrmtfgo "^pgyfqfgo igp Tmr %Mdymoac Tmr ^mfd&

]sfal Pmtfg; ]sfal Mqqctq ' ]sfal Hfm`fhftfcq]sfal Mqqctq 5 Asppcot Mqqctq % Qtgal mod ^pc~mfd Cr~coqcq % Gtbcp Hf}sfd^gptfgo gi Asppcot Mqqctq]sfal Hfm`fhftfcq 5 Asppcot Hfm`fhftfcq Amqb Apcdft( @mol @gppgzfojq mod GtbcpQbgpt Tcpe @gppgzfojq

Dc`t C}sftv Pmtfg; Dc`t ' C}sftv

Dc`t 5 Qcaspcd Hgmo mod Soqcaspcd Hgmo efosq Amqb Apcdft mod @mol G/D/C}sftv 5 ^mfd%s~ Qbmpc Am~ftmh foahsdfoj ^pcicpcoac Am~ftmh mod ^pc%Pcqcpycq

Am~ftmh Ce~hgvcd 5 Oct Ifrcd Mqqctq , Zgplfoj Am~ftmh

Foycotgpv Tspogycp Pmtfg 5 Agqt gi Jggdq Qghd ' Mycpmjc Foycotgpv

Dc`t Qcpyfac Agycpmjc Pmtfg 5 ^pgift mitcp Tmr , Fotcpcqt , Dc~pcafmtfgo ,

Ogo%Amqb Ftceq

Fotcpcqt , Dc`t Foqtmhhecot

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Fotcpcqt Agycpmjc Pmtfg 5 Cmpofoj @cigpc FotcpcqtFotcpcqt

^/C/Pmtfg "^pfac Cmpofoj Pmtfg& 5 Emplct ^pfac ^cp Qbmpc

Cmpofoj ^cp Qbmpc

Dfyfdcod Vfchd Pmtfg 5 Dfyfdcod ^cp QbmpcEmplct ^pfac ^cp Qbmpc

G~cpmtfoj Hcycpmjc 5 Agotpf`stfgoWWWWWWWWWWWCmpofoj @cigpc Fotcpcqt ) Tmr "C@FT&

Ifomoac Hcycpmjc 5 Cmpofoj @cigpc Fotcpcqt ) Tmr "C@FT&Cmpofoj @cigpc Tmr

Tgtmh Hcycpmjc 5 G~cpmtfoj Hcycpmjc r Ifomoac Hcycpmjc

C^Q 5 Cmpofojq mymfhm`hc tg C}sftv QbmpcbghdcpqOg/gi C}sftv Qbmpcq gstqtmodfoj

Ecegpmodse gi Mqqgafmtfgo"EGM&

Mptfahcq gi Mqqgafmtfgo "MGM&

= Ecegpmodse dcifocq tbc age~mofcqagoqtftstfgo mod qag~c/ EGM fq tbc

age~mofcq agoqtftstfgo mod qag~c/

MGM pc~pcqcotq Pshcq mod Pcjshmtfgoqgi tbc age~mov/

0 Ft fq m ~pfempv dgasecot/ Ft fq m qcagodmpv dgasecot/

1 Ft fq qs`gpdfomtc tg tbc Mat/ Ft fq qs`gpdfomtc tg EGM mod Mat/

4 Ft fq m esqt igp cycpv age~mov/ Amo `c zpfttco gp tmlco ipge

Age~movq Mat/

3 Qtpfat ~pgyfqfgoq igp mhtcpmtfgo/ Q~cafmh pcqghstfgo fq qsiifafcot crac~t

zbcpc tbc mecodecot `pfojq fotgciicat m ~pfymtc ipge ~s`hfa/

9 Shtpm yfpsq EGM cyco mhh tbcece`cpq amoogt pmtfiv ft/ "abmojc&/

Shtpm yfpsq MGM `st fotpm yfpsq tbcEGM amo `c pmtfifcd/

Qbmpcq Dc`cotspcq= Qbmpcq mpc ~mpt gi tbc am~ftmh gi tbc

age~mov/Dc`cotspcq agoqtftstc m hgmo/

0 Qbmpcbghdcpq mpc ece`cpq gpgzocpq gi tbc age~mov/

Dc`cotspc bghdcpq mpc apcdftgpq/

1 Zbco pcageecodcd `v tbc `gmpddfyfdcod agshd `c dcahmpcd tgqbmpcbghdcpq/

Ifrcd megsot gi fotcpcqt godc`cotspcq ~mfd `cigpc dfyfdcoddcahmpmtfgo/

4 Qbmpcq dg ogt amppv go mov abmpjc/ Dc`cotspcq jcocpmhhv bmyc m abmpjcgo tbc mqqct gi tbc age~mov/

3 Qbmpcq bmyc pcqtpfatfgoq fqqsc mt mdfqagsot/

Dc`cotspcq dg ogt bmyc pcqtpfatfgoqfqqsc mt m dfqagsot/

9 Qbmpcbghdcpq bmyc ygtfoj pfjbtq/ Dc`cotspc bghdcpq dg ogt bmyc ygtfojpfjbtq/

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: Dfyfdcod fq ~mvm hc gohv zbco~pgiftq mpc tbcpc/

Fotcpcqt fq ~mvm`hc zbctbcp ~pgiftqmpc tbcpc gp ogt/

2 Og ifrcd dfyfdcod/ Pmtc gi fotcpcqt fq ifrcd/

Qbmpcbghdcp Dc`cotspc bghdcp

= Goc gi tbc gzocp gi tbc age~mov

mod bmq ~pg~pfctmpv fotcpcqt fo tbcage~mov/

Gohv m apcdftgp gi tbc age~mov

0 Zbco tbc age~mov emlcq ~pgiftqmod tbc `gmpd pcageecodq(

qbmpcbghdcp jctq m qbmpc fo tbc~pgiftq/

Jct m ifrcd pmtc gi fotcpcqt zbctbcptbc age~mov emlcq ~pgift gp ogt/

1 Og qcaspftv igp bfq foycqtecot/ Ogpemhhv dc`cotspcq mpc qcaspcd/

4 Chfjf`hc igp ygtfoj pfjbtq/ Og ygtfoj pfjbtq/

3 Go hf}sfdmtfgo( qbmpcbghdcpq mpc ~mfdhmqt/

Pmolq ~pfgpftv zftb pcjmpd pc~mvecot/

Qbmpcq Qtgal

= Bmq m ogefomh ymhsc/ Og ogefomh ymhsc/

0 Emv c ishhv ~mfd gp ~mpthv ~mfd/ Mhzmvq ishhv ~mfd/

1 Amo `c tpmoqicppcd fo zbghc ose`cpqmod ogt fo ipmatfgoq/

Amo `c tpmoqicppcd fo ipmatfgoq mhqg/

4 Cmab mod cycpv qbmpc qbmhh c gic}smh dcogefomtfgoq/

Emv `c soc}smh megsotq/

3 Qbmpcq mpc fdcotfifcd zftb dfqtmoacose`cpq/

Dg ogt bmyc mov dfqtfoatfyc ose`cpq/

9 Amo `c fqqscd dfpcathv tg tbc ~s`hfa/ Gohv ishhv ~mfd s~ qbmpcq amo `c

agoycptcd fo tg qtgal mod amoogt `cfqqscd dfpcathv/

Am~ftmh cr~codftspc Pcycosc cr~codftspc

= Cr~codftspc igp tbc ~spabmqc modfoqtmhhmtfgo gi mqqct/

Cr~codftspc foasppcd igp tbcemfotcomoac gi mqqct/

0 Tbcqc mqqctq mpc qbgzo mt tbcmqqctq qfdc gi tbc `mhmoac qbcct

Tbcqc cr~coqcq mpc qbgzo fo tbcdc`ft qfdc gi ~pgift mod hgqq maagsot/

1 Cr~coqcq mpc foasppcd igp hgoj tcpefoycqtecot/

Cr~codftspc foasppcd igp qbgpt tcpefoycqtecot/

4 Tbc `cociftq zfhh ihgz gp cokgvcd `vtbc gpjmof{mtfgo igp egpc tbmo goc

vcmp/Cr; ~hmot mod emabfocpv

Tbc `cociftq igp tbc cr~codftspc zfhhihgz gp cokgvcd `v tbc gpjmof{mtfgo

igp tbc asppcot vcmp gohv/Cr; qmhmpfcq( ~pfotfoj ) qtmtfgompv cta/

3 Tbc ftce dcmht fq amhhcd mq mqqct/ Ftfq cr~pcqqcd gp fdcotfifcd fo ftq gzoomec/^hmot ^hmot < T/Y/ T/Y/

Tbc ftce dcmht fq amhhcd jggdq gpecpabmodfqc/^hmot Jggdq < T/Y/ Jggdq/

9 Mqqct fq ~spabmqcd igp stfhf{mtfgo fotbc `sqfocqq( fo tbc ogpemh agspqcgi `sqfocqq/

Jggdq mpc ~spabmqcd zftb mo fotcotfgotg qchh/

: Dc~pcafmtfgo fq tg `c agoqfdcpcd igptbc hfic gi mqqct/

Tbcpc fq og occd gi dc~pcafmtfgo/

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^pgift mod Hgqq Maagsot @mhmoac Qbcct

= G kcatfyc gi ~pc~mpfoj ) H Maagsot

tg mqacptmfo tbc oct ~pgift gp hgqq gitbc `sqfocqq dspfoj tbc vcmp/

Tbc g`kcatfyc gi tbc ~pc~mpfoj @mhmoac

Qbcct fq tg logz tbc ifomoafmh ~gqftfgogi tbc `sqfocqq go m q~cafif

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