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_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L.


_MS_MZMFULJDBFMZ
ÉFEDJM EM JME]@LZ

OK Ol`lfjm Kmfmrl` 
SK Säredels y Klflfjdls
JD _msuimf em Emhdjdmfjdls em Jbftrb` Dftmrfb
L_  Lnustms y _mj`lsdhdjljdbfms
_mj`lsdhdjljdbfms
\D Jumstdbflrdb em Jbftrb` Dftmrfb

L Zuilrdl em Jlnl y Olfjbs


L-3< Srbkrlil em Luedtbrél
L-3?  Lrqumb em Jlnl Jgdjl
Jgdjl
L-3: Jbfjd`dljdúf Olfjlrdl
L-35 Srumol em Dfkrmsbs
L-3=l Ibeb Srumol Mkrmsbs
L-3= Srumol Mkrmsbs

O Zuilrdl em Jumftls y Ebjuimftbs pbr Jborlr 


O-3< Srbkrlil em Luedtbrél
O-3?  Lfì`dsds em Lftdkðmele
Lftdkðmele em Zl`e
Zl`ebs
bs
O-3:  Lfì`dsds Ebjuimftbs pbr Jborlr 
O-35 Jdrju`ljdúf em Zl`ebs
O-3=  Lfì`dsds em Jborlod`dele 
Jborlod`dele 
O-38  Lfì`dsds em Klrlftéls
Klrlftéls
O-3;  Lrqumb em Klrlftéls

J Zuilrdl em Dfvmrsdbfms
J-3< Srbkrlil em Luedtbrél
J-3?  Lrqumb em Dfvmrsdbfms
Dfvmrsdbfms
J-3:  Lfì`dsds em Dfvmrsdbfms
Dfvmrsdbfms
J-35 Jl`ju`b em Dftmrmsms

E Zuilrdl em Dfvmftlrdbs
E-3< Srbkrlil em Luedtbrél
E-3? Bosmrvljdbfms Ubil Dfvmftlrdbs
E-3: _mjumftb Hésdjb Dfvmftlrdbs
E-35 Xl`brljdúf em Dfvmftlrdbs
E-3=  Lfì`dsds em sdstmils em vl`brljdúf e
em
m dfvmftlrdb
E-38 Jbrtm em Jbiprls y Xmftls

M Zuilrdl em Slkbs Lftdjdplebs


M-3< Srbkrlil em Luedtbrél
M-3?  Lfì`dsds em Klstbs
M-3: Dfspmjjdúf em Ebjuimftbs em _mspl`eb
M-35  Lfì`dsds em Librtdzljdbfms
Librtdzljdbfms

H Zuilrdl em Ljtdvbs Hdnbs


H-3< Srbkrlil em Luedtbrél
H-3? _mvdsdúf em Ebjuimftbs em Srbpdmele 
H-3: _mvdsdúf em _mkdstrb em Lübs Lftmrdbrms
H-35  Lfì`dsds em Ledjdbfms
Ledjdbfms y _mtdrbs
H-3= Xmrdhdjljdúf em Emprmjdljdbfms

K Zuilrdl em Btrbs Ljtdvbs

K-3<
K-3?
Srbkrlil em Luedtbrél
 Lfì`dsds em Jumftls
Jumftls
 

K-3: Xmrdhdjljdúf em ebjuimftbs y lutbrdzljdbfms

_ _msuimf em` Urlolnb em Luedtbrél

U Jäeu`l em Udmipb
 

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. OK


Ol`lfjm Kmfmrl` em Urlolnb
 L` :3 em Zmtdmiorm <.44:

Zl`ebs L` Zl`ebs L`
Júedkb em Fbiorm em _mhmrmfjdl :3 em Zmtdmiorm em <.44? :3 em Zmtdmiorm em <.44: j  Lnustms y _mj`lsdhdjljdbfms j Hdfl` j
Jumftls Jumftls Emom Glomr Emom Glomr Emom Glomr Emom Glomr  
LJUDXBZ   - ¡
 Ljtdvb Jdrju`lftm   - ¡
Jlnl y olfjbs 5;?,4?= 7<?,4:3 <?=,7:? ;=,;8? L 78:,333 ¡
Dfvmrsdbfms trlfsdtbrdls 8,733,333 ?,?33,333 ?,?33,333 ¡
Ebjuimftbs pbr jborlr :,??=,333 5,533,333 5,533,333 ¡
Jumftls pbr jborlr jbimrjdl`ms 8,?=3,:53 ;,4<5,333 8?,<:3 ;4:,8=3 O ;,<7?,573 ¡
Dftmrmsms ljuiu`lebs pbr jborlr <;4,=?= ; ; ,4 = 3 <<7,4=; ;;,4=3 O, J <<7,4=; ¡
Dfvmftlrdbs <,?=3,333 ?,:?5,333 ?,:?5,333 ¡
Klstbs prmplklebs <?3,333 <;7,333 :,7?: M <7<,7?: ¡
Ubtl` ljtdvb jdrju`lftm <7,?4;,;43 <;,438,773  / :<3,;5? 45;,:8? <;,?;3,?83 ¡

 Ljtdvb Hdnb

Umrrmfb <,=33,333 <,=33,333 <,=33,333 ¡


Medhdjdb :,;=3,333 5,3;=,333 5,3;=,333 ¡
Emprmjdljdúf Ljuiu`lel Medhdjdb (;=,333) (<=3,333) (<=3,333) ¡
Medhdjdb (Fmtb) :,8;=,333 :,4?=,333 :,4?=,333 ¡
Xmgéju`bs ?,?33,333 ?,?33,333 ?,?33,333 ¡
Emprmjdljdúf Ljuiu`lel Xmgéju`bs (?;:,?=3) (5:;,;=5) :87,4?3 H (738,8;5) ¡

Xmgéju`bs (Fmtb) <,4?8,;=3 <,;8?,?58 <,:4:,:?8 ¡


Ibod`dlrdb y mqudpb 8?3,333 ;73,333 ;73,333 ¡
Emprmjdljdúf Ljuiu`lel Ibod`dlrdb (;:,;=3) (<48,?58) (<48,?58) ¡
Ibod`dlrdb y mqudpb (Fmtb) =58,?=3 =7:,;=5 =7:,;=5 ¡
Ubtl` ljtdvb hdnb ;,857,333 ;,;;<,333  / - - ;,53?,373 - ¡

Btrbs Ljtdvbs

 Ljjdbfms j`uo sbjdl` <?=,333 <?=,333 <?=,333 ¡


Klstbs em brklfdzljdúf 433,333 833,333 833,333 ¡
Ubtl` btrbs ljtdvbs <,3?=,333 ;?=,333 OK3? - - ;?=,333 ¡

LJUDXB UBUL@ ?8,4;3,;43 ?8,53?,773  / :<3,;5? 45;,:8? ?=,:4;,:53 ¡

SLZDXB T SLU_DIBFDB
Slsdvb l jbrtb p`lzb

Ebjuimftbs pbr plklr 5,7?=,333 <,5?7,:43 OK35 <,5?7,:43 ¡


Jumftls pbr plklr :,;5;,733 8,:33,333 <?3,333 L_ 8,5?3,333 ¡
Dipumstb em vmftls pbr plklr <83,333 ??3,333 ??3,333 ¡
_mtmfjdbfms y lpbrtms pbr plklr 7;,=33 <3?,333 <3?,333 ¡
Ubtl` plsdvb l jbrtb p`lzb 7,7?3,:33 7,3=3,:43  / - <?3,333 7,<;3,:43 ¡

Slsdvb `lrkb p`lzb

Omfmhdjdbs sbjdl`ms pbr plklr :<5,333 5?3,333 5?3,333 ¡


Gdpbtmjl pbr plklr ?,:5=,333 <,
<,7<5,333 <,7<5,333 ¡
Ubtl` plsdvb `lrkb p`lzb ?,8=4,333 ?,?:5,333  / - - ?,?:5,333 ¡

Slsdvb tbtl` <<,5;4,:33 <3,?75,:43  / - <?3,333 <3,535,:43 ¡

Jlpdtl` 

Jlpdtl` sbjdl` 4,333,333 4,333,333 4,333,333 ¡


]td`delems rmtmfdels 8,?33,333 8,54<,543 4:,5?3 L_ 8,:47,3;3 ¡
]td`delems em` pmrdúeb ?4<,543 8?;,333 <,4;4,=;; 45;,5=; SK (53=,<?3) ¡
Ubtl` jlpdtl` <=,54<,543 <8,<<7,543  / ?,3;?,44; 45;,5=; <5,44?,4=3 ¡

SLZDXB T SLU_DIBFDB UBUL@ ?8,4;3,;43 ?8,53?,773  / ?,3;?,44; <,38;,5=; ?=,:4;,:53 ¡


Urlolnb rml`dzleb>  # # # # # # #

 />Jl`ju`bs vmrdhdjlebs -
¡>Zuils vmrdhdjlels gbrdzbftl`imftm
#> Zuils vmrdhdjlels vmrtdjl`imft
vmrtdjl`imftmm
OK3<>Jliodb
OK3<>Jliodb em fbiorm jumftl Klstbs edhmrdebs pbr Klstbs em brklfdzljdúf.
b rklfdzljdúf.
OK3?>Jbrrmjdúf
OK3?>Jbrrmjdúf ibftb Klstbs em brklfdzljdúf <.44: em 433.333 l 833.333
OK3:>Jliodb
OK3:>Jliodb em fbiorm em Slsdvb jdrju`lftm l Slsdvb l jbrtb p`lzb
OK35>Jbrrmjdúf
OK35>Jbrrmjdúf ibftb Ebjuimftbs pbr plklr <.44: em<.5?:.:43 l <.5?7.:43

OK3=>Dfsmrjdúf
OK3=>Dfsmrjdúf em Ubtl` plsdvb
OK38>Zm ibedhdjú m` bremf em `ls plrtdels em ljtdvb hdnb y sm smplrú `l emprmjdljdúf ljuiu`lel pbr jlel `éfml em ljtdvb. Zm dfsmrtú `éfml plrl Fmtbs em jlel ljtdvb.
OK38>Zm
Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
DFUM_FLJDBFL@MZ Z.L. SK
Mstleb em L`_msu`tlebs yiorm
]td`delems
:3 em Zmtdmiorm
Zmtdm <.44:_mtmfdels

Zl`ebs L` Zl`ebs L`
Fbiorm em :3 em Zmtdmiorm em <.44? :3 em Zmtdmiorm em <.44: j  Lnustms y _mj`lsdhdj
_mj`lsdhdjljdbfms
ljdbfms j Hdfl`
Jumftls Emom Glomr Emom Glomr Emom Glomr Emom Glomr  
DFK_MZBZ
Xmftls   :4,?;;,<33 :<,7?4,=73 :<,7?4,=73
imfbs
Dfvmftlrdb Dfdjdl` <,533,333 <,?=3,333 <,?=3,333
Jbiprls ::,?:=,=:= ?8,=:;,885 ?8,=:;,885
Dfvmftlrdb Hdfl` <,?=3,333 ?,:?5,333  / ?,:?5,333
Jbstb em Xmftls ::,:7=,=:= ?=,58:,885  / ?=,58:,885
]td`dele orutl mf vmftls =,74<,=8= 8,:8=,4<8  / 8,:8=,4<8

Ils>

Btrbs Dfkrmsbs>  SK3:


Dfkrmsbs pbr Dftmrmsms sborm Ebjuimftbs  SK3: 4=,573 L_ 4=,573
Dfkrmsbs pbr Dftmrmsms sborm Dfvmrsdbfms  SK3: ?:,5;; L_ ?:,5;;
Dfkrmsbs Xlrdbs  SK3: =33 L_ =33
Ubtl` Btrbs Dfkrmsbs  SK3: <<4,5=; <<4,5=;
# #
Imfbs>

Klstbs
Zum`ebs 4:8,333 <,3?4,833 SK3? <,3?4,833
Jbidsdbfms 8=3,333 ==3,333 SK3? ==3,333
Xljljdbfms <:?,333 <5;,533 SK3? <5;,533
 Lkudfl`eb
 Lkudfl`eb <:?,333 <5;,533 SK3? <5;,533
Omfmhdjdbs sbjdl`ms <:5,333 <5;,533 SK3? <5;,533
Jlrkls sbjdl`ms <48,=83 ?<8,?<8 SK3? ?<8,?<8
Urlfspbrtm ?83,333 :33,333 SK3? :33,333
Ilftmfdidmftb em medhdjdbs ??=,333 <:3,333 SK3? <:3,333
Ilftmfdidmftb em ibod`dlrdb <<,:33 5<,333 SK3? 5<,333
Ilftmfdidmftb em vmgéju`bs <:=,333 <83,333 SK3? <83,333

Jbiufdjljdbfms <75,333 ?3?,533 SK3? ?3?,533


@uz y lkul ;=,333 7?,=33 SK3? 7?,=33
_mprmsmftljdúf 5=;,333 ==3,333 SK3? ==3,333
Slpm`mrél y þtd`ms ???,333 ?=3,333 SK3? <37,333 L_ :=7,333
Zmrvdjdbs prbhmsdbfl`ms 5?3,333 =<3,333 SK3? =<3,333
Klstbs pbr Dfjborlo`ms  SK3< ;4:,8=3 L_ ;4:,8=3
Zmkurb em _dmskbs Srbhmsdbfl`ms  SK3< 4,333 L_ 4,333
Zmkurb em Dfjmfedb  SK3< <3,333 L_ <3,333
Zmkurb em _mspbfslod`dele Jdvd`  SK3< 5,333 L_ 5,333
Klstb Zmkurb em Lutbiúvd`ms  SK3< :<,<;; L_ :<,<;;
Klstbs em Brklfdzljdúf  SK3< :33,333 L_ :33,333
Klstb pbr Emprmjdljdúf  SK3< 8:;,=33 L_ 8:;,=33
Jbidsdbfms Olfjlrdls  SK3< 7,:33 L_ 7,:33
Btrbs Klstbs <,5:3,?<= <,?;=,333  / ;;,4=3 7?7,333 L_ =?5,4=3
Klstb tbtl`   =,833,3;= =,;:7,4<8  / <,4;4,=;; 7?7,333 8,743,54:
]UD@DELE EM BSM_LJDÚF ?4<,543 8?;,333  / <,4;4,=;; 45;,5=; OK (53=,<?3)
 # # # # # # # #
Urlolnb rml`dzleb>
 />Jl`ju`bs vmrdhdjlebs
¡>Zuils vmrdhdjlels gbrdzbftl`imftm
#> Zuils vmrdhdjlels vmrtdjl`im
vmrtdjl`imftm
ftm

SK3<> Zm dfsmrtlrbf `éfmls plrl dfj`udr klstbs qum fb mstlolf emhdfdebs mf m` mstleb y
qum sbf rmsu`tlftms em `bs lnustms y rmj`lsdhdjljdbfms em `ls edhmrmftms jäeu`ls.
SK3?> Zm rmljbibelrbf `ls `éfmls em klstbs pbr flturl`mzl b sdid`dtue.
SK3:> Zm dfstmrtlrbf `éfmls plrl dfj`udr m` krupb em btrbs dfkrmsbs y su jbrrmspbfedm
jbrrmspbfedmftm
ftm suotbtl`.

 Gmjgb pbr> Meb _mvdsleb pbr>


Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. JD


Jäeu`l rmsuimf em emhdjdmfjdls em jbftrb` dftmrfb
 L` :3 em Zmtdmiorm
Zmtdmiorm <.44:

<
\D-<<  Fb sm prljtdjlf pmrdúedjlimftm lrqumbs.
?
\D-<3 Fb sm pmrjdomf rml`imftm tbebs `bs
` bs dfkrmsbs klflebs
:
\D-<3 Fb sm empbsdtlf `bs dfkrmsbs dftljtbs edlrdlimftm
5
\D-<3 Fb mxdstmf jbftrb`ms hésdjbs plrl `bs dfkrmsbs em jlnl

=
\D-34 Fb sm jbtmnlf `bs eltbs jbftrl `ls jbpdls lprbolels em bremf em jbiprl
8
\D-34 Fb sm rmvdsl `l edstrdoujdúf jbftlo`m em tbeb `bs jgmqums fd sm lprumolf tbebs `bs plkbs.
;
\D-<< Fb sm mhmjtul pmrdbedjlimftm m` lfì`dsds pbr lftdkðmele em sl`ebs.
7
\D-<? Fb sm rmvdslf lemjulelimftm
lemjulelimftm `ls jumftls il`ls.
4
\D-<? Fb sm ilftdmfm prbvdsdbfms lemjulels plrl jumftls euebsls
<3

\D-<: Fb sm prmplrlf pmrdbedjlimftm jbfjd`dljdbfms em `bs dftmrmsms emvmfklebs


<<
\D-<5 Fb sm vmrdhdjl `l vl`uljdúf em` dfvmftlrdb.
<?
\D-<5 Fb sm vmrdhdjl `l imrjlemrél em pbjb ibvdidmftb
<:
\D-<5 Fb sm mfjumftrlf `ls obemkls mf oumfls jbfedjdbfms hésdjls.
<5
\D-<5 Fb ms jbrrmjtb m` sl`eb qum rmprmsmftlf `ls plrtdels edhmrdels.
<=
\D-<= Fb sm tdmfm mstlo`mjdeb uf prbjmedidmftb j`lrb plrl edspbfmr em ljtdvbs hdnbs
sborlftms, emsmjgbs b mf emsusb.

Gmjgb pbr> Meb _mvdsleb pbr>


Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBF
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZL@MZ Z.L. L_
Jäeu`l _msuimf em Lnustms y _mj`lsdhdjljdbfms
 L` :3 em Zmtdmiorm <.44:
<.44:

EMOM GLOM_
L_-33<
L-3?  Olfjbs =,::? L
Zborlftms y hl`tlftms em jlnl =,::? L
Sbr sborlftm mf lrqumb em jlnl
L_-33?
L-3:  Jumftls pbr Jborlr 8?,<:3 O
Olfjbs 8?,<:3 L
Fbtl pbr emvb`ujdúf jgmqum sdf hbfebs
L-3: L_-33:
 Jbidsdbfms Olfjlrdls ?,:33 SK
Olfjbs ?,:33 L
Fbtl 747474 jbiprl jgmqumrl
L-3: L_-335
 Jbidsdbfms Olfjlrdls 8,333 SK
Olfjbs 8,333 L
Fbtl 747444 iu`tl jgmqum sdf hbfebs
L-3: L_-33=
 Olfjbs =33 L

Dfkrmsbs Xlrdbs =33 SK


Edhmrmfjdl (Zborlftm) mf jbfjd`dljdúf
L-3: L_-338
 Olfjbs <?3,333 L
Jumftls pbr Slklr <?3,333 OK
jgmqums fb jliodlebs jbf ils em uf lüb em lftdkðmele
L_-33;
O-3? Klstbs pbr Dfjborlo`ms ;4:,8=3 SK
_msmrvl plrl Dfjborlo`ms ;4:,8=3 O
Jrmljdúf em rmsmrvl plrl jumftls dfjborlo`ms
L_-337

O-3: Dftmrmsms sborm Ebjuimftbs pbr Jborlr 4=,573 O


Btrbs Klstbs ;;,4=3 SK
Dftmrmsms ljuiu`lebs pbr jborlr ;;,4=3 O
Dfkrmsbs pbr Dftmrmsms sborm ebjuimftbs 4=,573 SK
_mj`lsdhdjljdúf y lnustm em dftmrmsms sb
sborm
orm ebjuimftbs
L_-334
J-35 Dftmrmsms sborm Dfvmrsdbfms pbr Jborlr ?:,5;; J
Dfkrmsbs pbr Dftmrmsms sborm Dfvmrsdbfms ?:,5;; SK
_mkdstrb em` Dfkrmsb em `bs dftmrmsms em dfvmrsdbfms
L_-3<3
M-3? Zmkurb em lutbibvd`ms plkleb pbr lftdjdpleb :,7?: M
Btrbs klstbs :,7?: SK
 Lnustlfeb `l librtdzljdúf em` Zmkurb em lutb
lutbiúvd`ms
iúvd`ms
L_-3<<
M-3? Klstb Zmkurb em _dmskbs Srbhmsdbfl`ms 4,333 SK
Klstb Zmkurb em Dfjmfedb <3,333 SK
Klstb Slpm`mrél y ]td`ms <37,333 SK
Klstb Zmkurb em _mspbfslod`dele Jdvd` 5,333 SK
Klstb Zmkurb em Lutbiúvd`ms :<,<;; SK
Btrbs klstbs <8?,<;; SK
_mj`lsdhdjljdúf em librtdzljdúf em klstbs pmrdúeb 4:
L_-3<?
H-3: ]td`delems _mtmfdels 4:,5?3 OK
Emprmjdljdúf ljuiu`lel Xmgéju`bs 4:,5?3 H
 Lnustm mf Jì`ju`b em
em Emprmjdljdúf Smrdúeb 4
4?.
?.
L_-3<:
H-3= Klstb pbr Emprmjdljdúf 8:;,=33 SK
Btrbs Klstbs :8?,333 SK
Emprmjdljdúf ljuiu`lel Xmgéju`bs ?;=,=33 H
_mj`lsdhdjljdúf y lnustm em Emprmjdljdúf em` pmrdúeb 4:.

_MS_MZMFULJDBFMZ DFUM_FLJDBF
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZL@MZ Z.L. L_
Jäeu`l _msuimf em Lnustms y _mj`lsdhdjljdbfms
 L` :3 em Zmtdmiorm <.44:
<.44:

EMOM GLOM_
L_-3<5
K-3? Klstbs em Brklfdzljdúf :33,333 SK
Btrbs Klstbs :33,333 SK

_mj`lsdhdjljdúf em `bs Klstbs emBrklfdzljdúf

 Gmjgb pbr> Meb _mvdsleb pbr>


Hmjgl> <?/8/<44:
 

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
MZ Z.L. L
Zuilrdl em Mhmjtdvb
 L` :3 em Zmtdmiorm <.
<.44:
44:

Zl`eb l` Zl`eb l`
Júedkbs em Fbiorm em :3 em Zmtdmiorm em <.44? :3 em Zmtdmiorm em <.44: j  Lnustms y rmj`lsdhdjljdb
rmj`lsdhdjljdbfms
fms j Hdfl` j
Jumftls Jumftls
Olfjbs 88?,4:3 L_   <?=,7:? ;3,5:3 ;<7,::? ¡
Jlnl Jgdjl <=3,333 <=3,333 ¡
Zborlftms y Hl`tlftms em Jlnl L_   =,::? =,::? ¡
Ubtl` ¢ 7<?,4:3 ¢ <?=,7:? ¢ ;=,;8? OK  ¢ 787,::? ¢ =,::? ¡
 /, #,  /, # /, #
 />Jì`ju`bs vmrdhdjlebs
¡>Zuils vmrdhdjlels gbrdzbftl`imftm
#> Zuils vmrdhdjlels vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

Urlolnb mnmjutleb>
L-3<>> Srbkrlil em luedtbrdl
L-3<
L-3?
L-3?>> Lrqumb em jlnl jgdjl
L-3:
L-3:>> Jbfjd`dljdúf olfjlrdl
L-35>> Srumol em dfkrmsbs
L-35
L-3=
L-3=>> Srumol em mkrmsbs
L-3=l>> Ibeb em Srumol
L-3=l
Mf prdimr dfstlfjdl mf `b rmhmrmftm l` hbfeb em jlnl jgdjl fb gly mvdemfjdl em uf prbjmedidmftb
j`lrb plrl m` jbrrmjtb ilfmnb em` idsib, lemiìs emnl l` emsjuodmrtb `l hl`tl em lrqumbs pmrdúedjbs l` idsib,
pbr `b qum fb pmridtm `l jbrrmjdúf em mrrbrms y hljd`dtl `l sustrljjdúf em mhmjtdvb.
Mf julftb l `bs plkbs mhmjtulebs `l sdtuljjdúf ms krlvm pbr julftb mf `l iumstrl rml`dzlel tbebs `bs jgmqums tdmfm ufl
 emhdjdmfjdl, `b jul`
j ul` sukdmrm uf jbftrb` dftmrfb iuy pborm y pmridtm hljd`imftm m` hrluem.

Em ljumreb jbf `bs rmsu`tlebs dfsltdshljtbrdbs em fumstrls prumols em luedtbrél y em` jbftrb` dftmrfb mf bpmrljdúf,
qum ms dfsltdshljtbrdb, ``mklibs l `l jbfj`usdúf em qum `bs sl`ebs lrrdols dfedjlebs rmprmsmf
rmprmsmftlf
tlf mf hbril dfjbrrmjtl tbeb m` mhmjtdvb
qum tdmfm `l jbiplüél mf jlnl y olfjbs l` :3 em Zmtdmiorm em <.44:.

 Gmjgb pbr> Meb _mvdsleb pbr>


Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@M
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
Z Z.L. L-3?
Zmjjdúf em Mhmjtdvb
 Lrqumb em Jlnl
Jlnl Jgdjl
 L` 38 em edjdmiorm em <.44:

SB_ JBFUL_  ¢ <=3,333 L

JBFULEB
Od``mtms>
 ¢ =,333 ;=,333
<,333 ?3,333
=33 <=,333
<33 ?,=33
=3 5,333 <<8,=33 #

Ibfmels>
¢ ?3 5,333
<3 <,<=3
= ?33
? <;7
< <??
3.=3 <=3
3.?= ?= =,7?= #
Jbiprbolftms>
Hljturl Urlfspbrtm ¢ ;,77=
Hljturl plpm`mrél 8,:??
Jbiprbolftm Ulxd <,:33
Jgmqum jliodleb <?,=33
Srästlib Nbsä @úpmz =,333 ::,33;
Ubtl` jbftleb <==,::? #
Zborlftm ¢ =,::?  / #

M` ibftb em` edfmrb mf mhmjtdvb y `bs jbiprbolftms rmvdslebs lsjdmfemf


l `l suil em jdmftb jdfjumftl y jdfjb id` trmsjdmftbs trmdftl y ebs jb`bfms
j b`bfms
qum humrbf jbfttlebs mf id prmsmfjdl m` eél 38 em edjdmiorm em <.44: y
emvum`tbs m` idsib eél y mstlfeb jbfhbrim jbf m` rmsu`tleb edjgb, hdrib l
`ls <4 gbrls y ?4 idfutbs.
Hdril em` justbedb>

\D-<< Fb sm prljtdjlf pmrdúedjlimftm lrqumbs. JD

Bosmrvljdbfms>
Fb gly prumol em uf prbjmedidmftb sborm m` jbrrmjtb ilfmnb em` hbfeb, yl qum
gly uf jgmqum jliodleb y uf prästlib l uf mip`mleb.
Zm emom mvl`ulr `l hljtdod`dele em jborb em` jgmqum y rmkdstrlr l jborlr mstm y
m` prästlib l` mip`mleb mf m` prúxdib rmdftmkrb l` hbfeb. (dfimedltb)

 Lsdmftbs em Lnustm>
Lnustm>
Olfjbs =,::? L_
Zborlftms y hl`tlftms em jlnl =,::? L_
Sbr sborlftm mf lrqumb em jlnl
 />Jì`ju`bs vmrdhdjlebs
#> Zuils vmrdhdjlels vmrtdjl`imftm
vmrtdjl`imftm
Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. L-3:


Zmjjdúf em Mhmjtdvb
Jbfjd`dljdúf olfjlrdl jumftl Fb. Olfjb
 L` :3 smtdmiorm em <.44:

Hmjgl Ebjuimftb Fb Emsjrdpjdúf @dorbs Olfjbs


Zl`eb  ¢ 88?,4:3 ◗  ¢ ;<:,333
Imfbs>
Fbtls em Eäodtb fb rmkdstrlels>
Z/F _bem`ls Z.L. 8?,<:3
747474 Jbiprl jgmqumrl ?,:33
747444 Iu`tls 8,333 (;3,5:3)
 Imfbs>
Jgmqums fb rmkdstrlebs pbr m` Olfjb>
:/<5/<44? ???<= <=,333
5/?:/<44? ????3 8,:33
:/?=/<44? ????5 =,733
:/?8/<44? ????4 5,:?=
5/7/<44? ???:= <3,:33
8/??/<44? ??:<5 <<,4=3
;/?4/<44? ??5<: <;,:=3
7/<4/<44? ??573 <?,733
4/?;/<44? ??4<8 =,433
4/?7/<44? ??4<; 5,833
4/?7/<44? ??4<7 5,533
4/?4/<44? ??4<4 :,;33
4/?4/<44? ??4?3 ?,=33
4/?4/<44? ??4?< 8,733
4/?4/<44? ??4?? 7,?;= (<?3,333)
 Zl`ebs dkul`ms =4?,=33 =4:,333
=33
 />Jì`ju`bs vmrdhdjlebs
¡>Zuils vmrdhdjlels gbrdzbftl`imft
gbrdzbftl`imftmm
#> Zuils vmrdhdjlels vmrtdjl`imft
vmrtdjl`imftmm
◗> Xmrdhdjleb jbf Zuilrdl
Slrl gljmr `bs lnustms sm plrtm em` gmjgb qum `l miprmsl tdmfm mf su pbemr `ls fbtls em eäodtb.

Jumftls pbr Jborlr 8?,<:3 L_


Olfjbs 8?,<:3 L_
Fbtl pbr emvb`ujdúf jgmqum sdf hbfebs
?,:33
Jbidsdbfms Olfjlrdls ?,:33 L_
Olfjbs L_
Fbtl 747474 jbiprl jgmqumrl

Jbidsdbfms Olfjlrdls 8,333 L_


Olfjbs 8,333 L_

Fbtl 747444 iu`tl jgmqum sdf hbfebs

Olfjbs =33 L_
Dfkrmsbs Xlrdbs =33 L_
Edhmrmfjdl (Zborlftm) mf jbfjd`dljdúf

Olfjbs <?3,333 L_
Jumftls pbr Slklr <?3,333 L_
jgmqums fb jliodlebs jbf ils em uf lüb em lftdkðmele
Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. L-35
Zmjjdúf em Mhmjtdvb
Srumol em dfkrmsbs
 L` :3 em Zmtdmiorm
Zmtdmiorm <.44:
Empúsdtb _mjdobs Ibftb Hmjgls
Fþimrb Em` L` Em `bs Em` Em` mstleb
rmjdobs empúsdtb em` olfjb
:544 < _mjdob empúsdtb Lkbstb <.44:

<???? :=33 :=<= ¢ ;7,=33 4/</<44: 4/?/<44:

<???: :=<8 :=:? 54,333 4/?/<44: 4/:/<44:

<???5 :=:: :==3 <<=,333 4/:/<44: 4/7/<44: ?  Ltrlsb mf empúsdtb em rmjdobs

<???= :==< :=47 5;,333 4/;/<44: 4/7/<44:


:=44 4/;/<44: : _mjdob fb Empbsdtleb
:833 4,733 4/;/<44: 4/7/<44:

<???8 :83< :855 74,333 4/4/<44: 4/<8/<44: 5  Ltrlsb mf empúsdtb em rmjdobs

<???; :85= :;33 ???,;5= 4/<;/<44: 4/<;/<44:


:8;= = _mjdob lfu`leb sdf brdkdfl`

<???7 :;3< :;:: =5,333 4/??/<44: 4/?:/<44:

<???4 :;:5 :;8= 8;,433 4/?;/<44: 4/:3/<44: 8  Ltrlsb mf empúsdtb em rmjdobs

<??:3 :;88 :7?3 ;7,5=3 4/:3/<44: 4/:3/<44:

:7?< ; _mjdob pbstmrdbr mf o`lfjb


Zm vmrdhdjlrbf `bs rmjdobs lftmrdbr y pbstmrdbr l` jdmrrm em Zmtdmiorm <.44:, BA.
Gly uf rmjdob fb empbsdtleb pbr jgmqum pbshmjgleb
Gly vlrdbs ltrlsbs mf `bs empbsdtbs em edfmrb.
Gly uf brkdfl` em uf rmjdob lfu`leb qum fb lplrmjm.

\D-<3 Fb sm pmrjdomf rml`imftm tbebs `bs dfkrmsbs klflebs JD


\D-<3 Fb sm empbsdtlf `bs dfkrmsbs dftljtbs edlrdlimftm JD
\D-<3 Fb mxdstmf jbftrb`ms hésdjbs plrl `bs dfkrmsbs em jlnl JD
 

 Gmjgb pbr> Meb _mvdsleb pbr>


Hmjgl> <?/8/<44:
 

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. L-3=l


Zmjjdúf em Mhmjtdvb
Srumol em Mkrmsbs
Ibeb em Zm`mjjdúf em Iumstrl
L` 38 em edjdmiorm em <.44:

<. @bsvmrdhdjú
?. Zm jgmqumm`midtdebs
jgmqum mf m` pmrdúeb
þ`tdib lftmrdbrvlf fþimrlebs em` ??=:3 l` ??4??.
l` pmrdúeb.
:. Zm vmrdhdjú m` prdimr jgmqum pbstmrdbr l` pmrdúeb.
5. @l iumstrl sm `lobrú smkþf iätbeb l` lzlr.
 

_MS_MZMFULJDBFMZ DFUM_FLJDBF
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
L@MZ Z.L.
Zmjjdúf em Mhmjtdvb

Srumol
 L` :3 em Mkrmsbs
em Zmtdmiorm <.44:
<.44:
  s
  b
   d
  r
  s   l
   t
  b   f
  l
   t   l   j   m
  j   s   r   l
   é   f   v
  m   m   b   p   r   s   l   f
   d
   `   r   f    e   u   b
   d    o
  l   r   b   i    e   r   r
  f   b   r   l   b   m   l   m   l
   d
   d   j   r   k    t    e    `
   d
  k
   d   b   l    J   m   f   x
  r   m
   `    o   p   m   v   m   b   u
  b    o    d   b   v   r
  m    e   r   f    o
   d   l
  b   l
   t   f    e   f   p    d    `
   t   f  ,   b
  f   l   b
   `   m   l   l   f    e
  m   b    g    `    e   l   l   m   l
   J   j   m   r   r
   t
  i  .   l   s    B    e    e   b   s
  u   r
   t    t   l
  r   l
  r    e    d
  j   s   f   f   f    t    t   k   k
  b    d    d   b   b   f   f   m   m
Hmjgl Omfmhdjdlrdb Fþimrb    E    E    Z    J    J    M    M    _    _ Bosmrv
Ibftb

_lhlm` Jlstrb ??=73 ?=,833 E S S S S S S S S


Iltls y Hrutls Z.L. ??=47 <:3,333 E S S S S S S S S
Mspljdbs ]td`ms ??8:= 77,433 S E S S S S S S S
@lrl y _dbs Z.L. ??857 ;=,333 S S S E S S S S S
_bomrtb Jlipbs ??854 <=,333 S S S E S S S S S
@upm Xmkl ??8=8 ::,333 S S S S E E E S S
Jlr`bs Lrrdì ??8;= :5,=33 S S S S E E E S S
 L`hrmeb ]``bl ??;8; ??,833 S S S S E E E S S
_uomf Jl`dx ??733 <=,333 S S S S E E E S S
 L`omrtb Gdel`kb ??7=; ::,333 S E S S S S S S S Zdf lutbrdzl
Zmrkdb Ilerdkl` ??74; <=,;?= S E S S S S S S S Zdf lutbrdzl
 Ljgdb Z.L. ??4<? ??,533 S S S S E E E S S

_mvmrsl @tel ??4?? 55,;8= S S S S E E E S S

\D-34 Fb sm jbtmnlf `bs eltbs jbftrl `ls jbpdls lprbolels em bremf em jbiprl
\D-34 Fb sm rmvdsl `l edstrdoujdúf jbftlo`m em tbeb `bs jgmqums fd sm lprumolf tbebs `bs plkbs.

S Srbjmedidmftb jbrrmjtb
E Emhdjdmfjdl

 Gmjgb pbr> Meb _mvdsleb pbr>


Hmjgl> <?/8/<44:
 

L-3=

ljdbfms

  jdúf em plkb
  jdúf em plkb

JD
JD
 

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
DFUM_FLJDBFL@MZ ZZ.L.
.L. O
Zuilrdl em jumftls pbr jborlr 
 L` :3 em Zmtdmiorm <.44:

Zl`eb l` Zl`eb l` Lnustms y


Júedkbs em Fbiorm em :3 em Zmtdmiorm em <.44? j :3 em Zmtdmiorm em <.44: j rmj`lsdhdjljdbfms j Hdfl` j
Jumftls Jumftls
Ebjuimftbs pbr jborlr :,??=,333 5,533,333 5,533,333 ¡
Jumftls pbr jborlr jbimrjdl`ms 8,?=3,:53 ;,4<5,333 L_   8?,<:3 OK   ;,4;8,<:3 ¡
_msmrvl plrl dfjborlo`ms - L_   ;4:,8=3 OK   ;4:,8=3 ¡
Dftmrmsms Zborm Ebjuimftbs pbr Jborlr - L_   4=,573 OK   4=,573 ¡
Dftmrmsms ljuiu`lebs pbr jborlr <;4,=?= ;;,4=3 L_   ;;,4=3 OK   - ¡

Ubtl` ¢ 4,8=5,78= /, #  ¢ <?,:4<,4=3 /, #  ¢ <=;,8<3 ¢ 7;<,833 /, #  ¢ <?,5;<,8<3 ¢ ;4:,8=3 ¡

 />Jì`ju`bs vmrdhdjlebs

¡>Zuils vmrdhdjlels gbrdzbftl`imftm


#> Zuils vmrdhdjlels vmrtdjl`imftm
vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

Urlolnb mnmjutleb>
O-3<
O-3<>> Srbkrlil em luedtbrdl
O-3?> Lfì`dsds em Lftdkðmele em Zl`ebs
O-3?>
O-3:>
O-3:> Lfl`ésds em Ebjuimftbs pbr Jborlr 
O-35>
O-35> Jdrju`ljdúf em Zl`ebs
O-3=>
O-3=> Lfì`dsds em Jborlod`dele
O-38>
O-38> Lfì`dsds em Klrlftéls
O-3;>
O-3;> Lrqumb em Klrlftéls

Em ljumreb jbf `bs rmsu`tlebs dfsltdshljtbrdbs em fumstrls prumols em luedtbrél y em` jbftrb` dftmrfb mf bpmrljdúf,
qum ms dfsltdshljtbrdb, ``mklibs l `l jbfj`usdúf em qum `bs sl`ebs lrrdols dfedjlebs rmprmsmftlf mf hbril dfjbrrmjtl `ls jumftls pbr jborlr 
qum tdmfm `l jbiplüél l` :3 em Zmtdmiorm em <.44:.
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBF
_MS_MZMFULJDBFMZ
Zmjjdúf em jumftlsMZy DFUM_FLJDBFL@MZ
DFUM_FLJDBFL@ MZ Z.L.
ebjuimftbs pbr jborlr  O-3?
Jäeu`l lfì`dsds em lftdkðmele em sl`ebs

J`dmftm Zl`eb Hmjgl Fþimrb em eéls jbftlebs _msmrvl Dfjborlo`ms Euebsb Jb


J borbs Sbstmrdbrms Jbimftlrdbs em luedtbrél
Emuebr Ljrmmebr Hljturl emsem hmjgl hljturl Hmjgl em j
Imfbs em 83 83-<?3 edls Iìs em <?3 Jborbs Dipbrtm
_bem`ls Z.L. ¢ ??5,333 5/:3/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
Fbjgm @ufl Z.L. :<5,333 =/?;/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
Ilkfätdjb Z.L. <43,333 8/7/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
Jls`bu Z.L. :<=,333 8/<?/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
_mjumrebs U. Z.L. ??:,333 8/:3/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
@lrlidm Ilk. 7;,333 ;/<=/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!

Ilkil Smr. <<3,333 ;/??/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!


Obsqum Zmjb <<5,333 ;/:3/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
Sl`jb _bsl 74,333 7/<5/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
^mfdt Z.L. ::3,333 7/<;/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
Jb`lrm Z.L. ??=,333 7/??/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
Krlfl Udjl. <58,333 7/?;/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
Zbuvmfdr Z.L. 44,333 7/?7/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
Imeusl Z.L. :<=,333 7/?4/<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
Xlrdls =,<::,333 4/</<44: #XL@]M! #XL@]M! #XL@]M! #XL@]M!
Ubtl`  ¢ ;,4<5,333 #XL@]M! #XL@]M! #XL@]M! #XL@]M!
#◗ /# /# /# /#
#> Zuils vmrdhdjlels vmrtdjl`imftm
 />Jì`ju`bs vmrdhdjlebs
◗ >Xmrdhdjleb jbf Zuilrdl

\D-<< Fb sm mhmjtul pmrdbedjlimf


pmrdbedjlimftm
tm m` lfì`dsds pbr lftdkðmele em sl`ebs. JD
\D-<? Fb sm rmvdslf lemjulelimftm `ls jumftls il`ls. JD
\D-<? Fb sm ilftdmfm prbvdsdbfms lemjulel
lemjulelss plrl jumftls euebsls JD

O3?> Hl`tl dfhbriljdúf plrl jbip`mtlr jäeu`l


O3?>

Klstbs pbr Dfjborlo`ms #XL@]M! L_


_msmrvl plrl Dfjborlo`ms #XL@]M! L_
Jrmljdúf em rmsmrvl plrl jumftls dfjborlo`ms

 Gmjgb pbr> Meb _mvdsleb pbr>


Hmjgl> <?/8/<44:
 

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. O-3:


Zmjjdúf em jumftls y ebjuimftbs pbr jborlr 
 Lfì`dsds em ebjuimftbs
ebjuimftbs pb
pbrr jborlr 
J`dmftm Zl`eb S`lzb Hmjgl Ulsl Eéls Ibftb
Emuebr Ljrmmebr mf Lrrmk`b Dftmräs Dftmräs j
 Lübs
Zbjdb L ¢ <,=33,333 < 4/<=/<44: ?;% ### #XL@]M!  /
Zbjdb O <,=33,333 < 4/<=/<44: ?;% ### #XL@]M!  /
 Luedbrbnb =33,33
=33,333
3 < ;/<5/<4
;/<5/<44:
4: :3% ### #XL@]M!  /
Jdftls I =?=,333 < 7/?/<44: :3% ### #XL@]M!  /
Krloljdúf W :;=,333 < 4/<=/<44: :3% ### #XL@]M!  /
Ubtl`  ¢ 5,533,333 #XL@]M!
#◗ #/

#> Zuils vmrdhdjlels vmrtdjl`imftm


 />Jì`ju`bs vmrdhdjlebs
◗ >Xmrdhdjleb jbf Zuilrdl

\D-<: Fb sm prmplrlf pmrdbedjlimftm jbfjd`dljdbfms em `bs dftmrmsms emvmfklebs JD

Dftmrm
Dftmrmsms
sms sborm
sborm Ebjui
Ebjuimf
mftb
tbss pb
pbrr Jborl
Jborlrr 4=
4=,57
,573
3 L_
Btrbs Klstbs ;;,4=3 L_
Dftmrmsms ljuiu`lebs pbr jborlr ;;,4=3 L_

Dfkrmsbs pbr Dftmrmsms sborm ebjuimftbs 4=,573 L_


_mj`lsdhdjljdúf y lnustm em dftmrmsm
dftmrmsmss sborm ebjuimf
ebjuimftbs
tbs
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ MZ Z.L. O-35
Zmjjdúf em jumftls y ebjuimftbs pbr jborlr 
Jdrju`ljdúf em sl`ebs

J`dmftm Zl`eb Hmjgl Hmjgl _msu`tleb Jbimftlrdbs


em j
Mfvéb
_bem`ls Z.L. ¢ ??5,333 5/:3/<44:
Fbjgm @ufl Z.L. :<5,333 =/?;/<44:
Ilkfätdjb Z.L. <43,333 8
8//7/<44:
Jls`bu Z.L. :<=,333 8/<?/<44:
_mjumrebs U. Z.L. ??:,333 8
8//:3/<44:
@lrlidm Ilk. 7;,333 ;/<=/<44:
Ilkil Smr. <<3,333 ;/??/<44:
Obsqum Zmjb <<5,333 ;/:3/<44:
Sl`jb _bsl 74,333 7/<5/<44:
^mfdt Z.L. ::3,333 7/<;/<44:
Jb`lrm Z.L. ??=,333 7/??/<44:
Krlfl Udjl. <58,333 7/?;/<44:
Zbuvmfdr Z.L. 44,333 7/?7/<44:
Imeusl Z.L. :<=,333 7/?4/<44:
Xlrdls =,<::,333 4/</<44:
Ubtl`  ¢ ;,4<5,333
#◗
#> Zuils vmrdhdjlels vmrtdjl`imftm
vmrtdjl`imftm
◗ >Xmrdhdjleb jbf Zuilrdl

O35
O35>> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr mstl jäeu`l.
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ@MZ Z.L. O-3=
Zmjjdúf em jumftls y ebjuimftbs pbr jborlr 
 Lfì`dsds em jborlod`dele
jborlod`dele

Emtl``m

O3=>> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr mstl jäeu`l.


O3=
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZMZ Z.L. O-38
Zmjjdúf em jumftls y ebjuimftbs pbr jborlr 
 Lfì`dsds em klrlftéls
klrlftéls

J`dmftm Zl`eb Udpb Xmrdhdjljdúf Bosmrvljdbfms


em j
Klrlftél
_bem`ls Z.L. ¢ ??5,333
Fbjgm @ufl Z.L. :<5,333
Ilkfätdjb Z.L. <43,333
Jls`bu Z.L. :<=,333
_mjumrebs U. Z.L. ??:,333
@lrlidm Ilk. 7;,333
Ilkil Smr. <<3,333
Obsqum Zmjb <<5,333
Sl`jb _bsl 74,333
^mfdt Z.L. ::3,333
Jb`lrm Z.L. ??=,333
Krlfl Udjl. <58,333
Zbuvmfdr Z.L. 44,333
Imeusl Z.L. :<=,333
Xlrdls =,<::,333
Ubtl`  ¢ ;,4<5,333
#◗
#> Zuils vmrdhdjlels vmrtdjl`imftm
◗ >Xmrdhdjleb jbf Zuilrdl

O38
O38>> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr mstl jäeu`l.
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBF
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
L@MZ Z.L. O-3;
Zmjjdúf em jumftls y ebjuimftbs pbr jborlr 
 Lrqumb em Klrlftéls
Klrlftéls

J`dmftm Zl`eb Udpb Bosmrvljdbfms


em j
Klrlftél
Zbjdb L ¢ <,=33,333
Zbjdb O <,=33,333
 Luedbrbnb =33,333
Jdftls I =?=,333
Krloljdúf W :;=,333
Ubtl`  ¢ 5,533,333
#◗
#> Zuils vmrdhdjlels vmrtdjl`imftm
vmrtdjl`imftm

◗ >Xmrdhdjleb jbf Zuilrdl

O3;>> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr mstl jäeu`l.


O3;
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. J


Zuilrdl em Dfvmrsdbfms
 L` :3 em Zmtdmiorm
Zmtdmiorm <.44:
<.44:

Zl`eb l` Zl`eb l`
Júedkbs em Fbiorm em :3 em Zmtdmiorm em <.44? :3 em Zmtdmiorm em <.44: j  Lnustms y rmj`lsdhdjljd
rmj`lsdhdjljdbfms
bfms j Hdfl` j
Jumftls Jumftls
Dfvmrsdbfms trlfsdtbrdls 8,733,333 ?,?33,333 ?,?33,333 ¡
Dftmrmsms sborm Dfvmrsdbfms pbr Jborlr    L_    ?:,5;; OK   ?:,5;; ¡
Ubtl` ¢ 8,733,333 ¢ ?,?33,333 ¢ ?:,5;; ¢ ?,??:,5;; ¡
 /, #
 />Jl`ju`bs vmrdhdjlebs
¡>Zuils vmrdhdjlels gbrdzbftl`imftm
#> Zuils vmrdhdjlels vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

Urlolnb mnmjutleb>
J-3<
J-3<>> Srbkrlil em luedtbrdl
J-3?
J-3?>> Lrqumb em dfvmrsdbfms
J-3:
J-3:>> Lfl`ésds em `ls dfvmrsdbfms
J-35>> Jì`ju`b em dftmrmsms klflebs
J-35

Em ljumreb jbf `bs rmsu`tlebs sltdshljtbrdbs em fumstrls prumols em luedtbrél y em` jbftrb` dftmrfb mf bpmrljdúf,
qum ms sltdshljtbrdb, ``mklibs l `l jbfj`usdúf em qum `bs sl`ebs lrrdols dfedjlebs rmprmsmftlf
rmprmsmftlf mf hbril jbrrmjtl tbels `ls dfvmrsdbfms trlfsdtbrdls

qum tdmfm `l jbiplüél mf jlnl y olfjbs l` :3 em Zmtdmiorm em <.44:.


 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
MZ Z.L. J-3?
Zmjjdúf em dfvmrsdbfms
 Lrqumb

Xmrdhdjlel
Demftdhdjljdúf Jbstb j Xl`br Fþimrb `l mx
mxdstmfjdl
hésdjl
J.E.S ¢ ;33,333 <<5= ∞
J.E.S ;33,333 4753 ∞
J.E.S 533,333 45:: ∞
J.E.S 533,333 4483 ∞
 ¢ ?,?33,333 #

#> Zuils vmrdhdjlels vmrtdjl`imftm
◗ >Xmrdhdjleb jbf Zuilrdl

∞ >Xmrdhdjlel `l mxdstmfjdl hésdjl

J3?> Fb gly dfhbriljdúf edspbfdo`m plrl vl`ulr l


prmjdb em imrjleb.
 

 Gmjgb pbr> Meb _mvdsleb pbr>


Hmjgl> <?/8/<44:
 

_MS_MZMFULJDBFMZ DFUM_FLJDB
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
FL@MZ Z.L. J-3:
Zmjjdúf em dfvmrsdbfms
Jäeu`l lfl`étdjl em dfvmrsdbfms

Demftdhdjljdúf Fþimrb Hmjgl e


em
m Hmjgl em
em Jbstb Xl`br Xl`br em
em Ulsl em
em Smrdbedjdele Dftmrmsms Dftmrmsms
Jbiprl Xmfjdidmftb Imrjleb Dftmräs D Klflebs _ Klflebs E
J.E.S <<5= 4/;/<44: <3/;/<44: ¢ ;33,333 <5.:=%
J.E.S 4753 4/;/<44: <</;/<44: ;33,333 <;.33%
J.E.S 45:: 4/;/<44: <?/;/<44: 533,333 <7.=3%
J.E.S 4483 4/;/<44: <?/;/<44: 533,333 <7.=3%
 ¢ ?,?33,333 #

#> Zuils vmrdhdjlels vmrtdjl`imf
vmrtdjl`imftm
tm
◗ >Xmrdhdjleb jbf Zuilrdl

J3:>
J3:> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr mstl jäeu`l.
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBF
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
L@MZ Z.L. J-35
Zmjjdúf em dfvmrsdbfms
Jì`ju`b em dftmrmsms

Demftdhdjljdúf Fþimrb Hmjgl em Hmjgl em Jbstb j Ulsl em Eéls


éls Dftm
Dftmrm
rmsm
smss
Jbiprl Xmfjdidmftb Dftmräs Jl`ju`lebs
J.E.S <<5= 4/;/<44: <3/;/<44: ¢ ;33,333 <5.:=% ### #XL@]M!
J.E.S 4753 4/;/<44: <</;/<44: ;33,333 <;.33% ### #XL@]M!
J.E.S 45:: 4/;/<44: <?/;/<44: 533,333 <7.=3% ### #XL@]M!
J.E.S 4483 4/;/<44: <?/;/<44: 533,333 <7.=3% ### #XL@]M!
 ¢ ?,?33,333 # #XL@]M!  #
 / /

#> Zuils vmrdhdjlels vmrtdjl`imft


vmrtdjl`imftmm

Dftmrmsms sborm Dfvmrsdbfms pbr Jborlr ?:,5;;


Dfkrmsbs pbr Dftmrmsms sborm Dfvmrsdbfms ?:,5;;
_mkdstrb em` Dfkrmsb em `bs dftmrmsms em dfvmrsdbfms
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. E


Zuilrdl em Dfvmftlrdbs
 L` :3 em Zmtdmiorm
Zmtdmiorm <.44:
<.44:

Zl`eb l` Zl`eb l`
Júedkbs em Fbiorm em :3 em Zmtdmiorm em <.44? :3 em Zmtdmiorm em <.44: j  Lnustms y rmj`lsdhdjljdb
rmj`lsdhdjljdbfms
fms j Hdfl` j
Jumftls Jumftls
Dfvmftlrdbs <,?=3,333 ?,:?5,333 ?,:?5,333 ¡
Ubtl` ¢ <,?=3,333 ¢ ?,:?5,333 ¢ ?,:?5,333 ¡
 /, #
 />Jì`ju`bs vmrdhdjlebs
¡>Zuils vmrdhdjlels gbrdzbftl`imftm
#> Zuils vmrdhdjlels vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

Urlolnb mnmjutleb>
E-3<
E-3<>> Srbkrlil em luedtbrdl
E-3?
E-3?>> Bosmrvljdbfms sborm tbil em Dfvmftlrdbs
E-3:
E-3:>> _mjumftb Hésdjb em Dfvmftlrdbs
E-35>> Xl`brljdúf em Dfvmftlrdbs
E-35
E-3=
E-3=>> Lfì`dsds em Zdstmils em Xl`brljdúf em Dfvmftlrdbs
E-38>> Jbrtm em Jbiprls y Xmftls
E-38

Em ljumreb jbf `bs rmsu`tlebs sltdshljtbrdbs em fumstrls prumols em luedtbrél y em` jbftrb` dftmrfb mf bpmrljdúf,
qum ms sltdshljtbrdb, ``mklibs l `l jbfj`usdúf em qum `bs sl`ebs lrrdols dfedjlebs rmprmsmftlf mf hbril jbrrmjtl tbebs `bs dfvmftlrdbs
qum tdmfm `l jbiplüél mf jlnl y olfjbs l` :3 em Zmtdmiorm em <.44:.
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@M
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z Z.L. E-3?
Zmjjdúf em Dfvmftlrdbs
Bosmrvljdbfms sborm `l tbil em dfvmftlrdbs

Bosmrvljdbfms
j

E3?>> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr mstl jäeu`l.


E3?
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ @MZ Z.L. E-3:
Zmjjdúf em Dfvmftlrdbs
_mjumftb hésdjb em dfvmftlrdbs

Fþimrb em Jlftdele Jbstb Srmjdb Ubtl` j Ubtl`


Fþimrb em lrtéju`b em` dfvmftlrdb gbnls em` ufdtlrdb j ufdtlrdb em em` em` j
dfvmftlrdb Imrjleb Jbstb Imrjleb
U_-4< <33 :33.33 :3,333.33
U-<53< =3 533.33 ?3,333.33  /
WU_-<5 <3 <=3.5= <,=35.=3  /
I^\-??3 ;= <73.4: <:,=84.;=  /
U_A-:: ?33 =33.33 <33,333.33  /
@IU-33 <=3 <,=33.33 ??=,333.33  /
S@-44 <? 5:8.8= =,?:4.73  /
?=-?=-777 <3? =:4.8= ==,355.:3  /
IO-7; :33 85;.53 <45,??3.33  /
S_B-3< 433 753.33 ;=8,333.33  /
EJU-58 4?= ;3;.85 E-3:-3< 8=5,=8;.8=  /
TU-;8 ?33 <,:55.?; ?87,7=5.33  /
UBUL@ ¢ ?,:?5,333.33 #

 />Jì`ju`bs vmrdhdjlebs
#> Zuils vmrdhdjlels vmrtdjl`imftm
vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

\D-<5 Fb sm vmrdhdjl `l vl`uljdúf em` dfvmftlrdb. JD


\D-<5 Fb sm vmrdhdjl `l imrjlemrél em pbjb ibvdidmftb JD
\D-<5 Fb sm mfjumftrlf `ls obemkls mf oumfls jbfedjdbfms hésdjls. JD

E3:
E3:>> Fb gly dfhbriljdúf edspbfdo`
edspbfdo`mm plrl jbip`mtlr mstl jäeu`l.

Urlolnb mnmjutleb>
E-3:-3<
E-3:-3<>> Jbstb ufdtlrdb ibedhdjleb plrl julerlr dfvmftlrdb hésdjb jbf m` Ol`lfjm.
Dipbrtlfjdl rm`ltdvl ?,;< % em` vl`br tbtl` em` dfvmftlrdb
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZMZ Z.L. E-35
Zmjjdúf em Dfvmftlrdbs
Xl`brljdúf em dfvmftlrdbs

Jlftdele Jbstb Srmjdb Jbstb b prmjdb j Ubtl`


Fþimrb em lrtéju`b em` dfvmftlrdb L` :3 ufdtlrdb ufdtlrdb em em Imrjleb em` j
Zmt. <44: Imrjleb (m` + olnb) Imrjleb
U_-4< <33 :33.33 :3,333.33  /
U-<53< =3 533.33 ?3,333.33  /
WU_-<5 <3 <=3.5= <,=35.=3  /
I^\-??3 ;= <73.4: <:,=84.;=  /
U_A-:: ?33 =33.33 <33,333.33  /
@IU-33 <=3 <,=33.33 ??=,333.33  /
S@-44 <? 5:8.8= =,?:4.73  /
?=-?=-777 <3? =:4.8= ==,355.:3  /
IO-7; :33 85;.53 <45,??3.33  /
S_B-3< 433 753.33 ;=8,333.33  /
EJU-58 4?= ;3;.85 8=5,=8;.8=  /
TU-;8 ?33 <,:55.?; ?87,7=5.33  /
UBUL@ ¢ ?,:?5,333.33 #
<33.33%  
 />Jì`ju`bs vmrdhdjlebs
#> Zuils vmrdhdjlels vmrtdjl`imftm
vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

E35> Fb gly dfhbriljdúf edspbfdo`


E35> edspbfdo`mm plrl jbip`mtlr mstl jäeu`l.
Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@M
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z Z.L. E-3=
Zmjjdúf em Dfvmftlrdbs
 Lfl`dsds em sdstmils em vl`brljdúf em dfvmftlrdbs

E3=>> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr mstl jäeu`l.


E3=
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@M
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
Z Z.L. E-38
Zmjjdúf em Dfvmftlrdbs
Jbrtm em Jbiprls y Xmftls

Jbrtm em Jbiprls

Jbrtm em Xmftls

E38>> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr mstl jäeu`l.


E38
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. M


Zuilrdl em klstbs plklebs pbr lftdjdpleb
 L` :3 em Zmtdmiorm
Zmtdmiorm <.44:

Zl`eb l` Zl`eb l`
Júedkbs em Fbiorm em :3 em Zmtdmiorm em <.44? :3 em Zmtdmiorm em <.44: j  Lnustms y rmj`lsdhdjljdbfms j Hdfl` j
Jumftls Jumftls
Zmkurb em _dmskbs Srbhmsdbfl`ms ?;,333 ?;,333 ¡
Zmkurb em Dfjmfedb <5,333 <5,333 ¡
]td`ms em Bhdjdfl :8,333 :8,333 ¡
Zmkurb em _mspbfslod`dele Jdvd` 55,333 55,333 ¡
Zmkurb em Lutbiúvd`ms =;,333 L_   :,7?: 83,7?: ¡
Ubtl` ¢ <?3,333 ¢ <;7,333 ¢ :,7?: OK  ¢ <7<,7?: ¡
 /, # /, #
 />Jì`ju`bs vmrdhdjlebs
¡>Zuils vmrdhdjlels gbrdzbftl`imftm
#> Zuils vmrdhdjlels vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

Urlolnb mnmjutleb>
M-3<> Srbkrlil em luedtbrdl
M-3<>
M-3?> Lfì`dsds em Klstbs
M-3?>
M-3:>
M-3:> Dfspmjjdúf em Ebjuimftbs em _mspl`eb
M-35>
M-35> Lfì`dsds em Librtdzljdbfms

M3<3<>
M3<3<> Fb gly dfhbriljdúf qum pmridtl emsk`bslr m` sl`eb lftdjdpleb em ¢<?3.333 jbrrmspbfedmftm l <.44?1
pbr `b tlftb fb sm rmj`lsdhdjl
rmj`lsdhdjl m` klstb pbr m` idsib (mf <.44:)

@l prdfjdpl` vlrdljdúf sm emom l `l rmj`lsdhdjljdúf em `bs klstbs kmfmrlebs em `ls plrtdels prmplklels.
Edjgbs klstbs humrbf rmkdstrlebs mf Btrbs Klstbs sdmfeb `b jbrrmjtb `l smplrljdúf em `bs idsib pbr flturl`mzl.

Em ljumreb jbf `bs rmsu`tlebs sltdshljtbrdbs em fumstrls prumols em luedtbrél y em` jbftrb` dftmrfb mf bpmrljdúf,
qum ms sltdshljtbrdb, ``mklibs l `l jbfj`usdúf em qum `bs sl`ebs lrrdol dfedjlebs rmprmsmftlf rlzbflo`mimftm
rlzbflo`mimftm
tbebs `bs klstbs plklebs pbr lftdjdpleb qum tdmfm `l jbiplüél l` :3 em Zmtdmiorm em <.44:.
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. M-3?


Zmjjdúf em klstbs plklebs pbr lftdjdpleb
 Lfì`dsds em klstbs
klstbs pbr 

Jumftl Ibftb Hmjgl Smrdúeb Librtdzljdúf j  Librtdzljdúf Zl`eb em Zl`eb mf Edhmrmfjdl Bosmrjljdbfm
Bosmrjljdbfmss j
Brdkdfl` Imfsul` Ljuiu`lel `l jumftl @dorbs
Zmk
Zmkurb em _dm
dmsk
skb
bs Srb
Srbhmsd
sdb
bfl`ms
`ms ¢ :8,3
8,333 ;/</
/</<44
44:
: ;/<
/<//<44: 8/:3
/:3/<44
445
5 :,333 ¡ / 4,333 ?;,333 ?;,333 -
Zmkurb em Dfjmfedb ?5,333 3</3=/<44: =/</<44: 5/:3/<445 ?,333 ¡ / <3,333 <5,333 <5,333 -
]td`ms em Bhdjdfl <55,333 </</<44: </</<44: <?/:</<44: <?,333 ¡ / <37,333 :8,333 :8,333 -
Zmku
Zmkurb
rb em _m
_msp
spbf
bfsl
slod
od`d`del
ele
e Jdvd
Jdvd`` 57,3
57,333
33 4/</
4/</<4
<44:
4: 4/</
4/</<4
<44:
4: 7/:<
7/:</<
/<44
445
5 5,
5,333 ¡/
333 5,333 55,333 55,333 -
Zmkurb em Lutbiúvd`ms 4?,333 ;/:3/<44: ;/:3/<44: 8/:3/<445 <=,::: ¡ / :<,<;; 83,7?: =;,333 :,7?:
Ubtl`ms ¢ :55,333 ¢ :8,::: ¡ / ¢ <8?,<;; ¢ <7<,7?: ¢ <;7,333 ¢ :,7?:
 / # /# /# /#  / # /#
 />Jì`ju`bs vmrdhdjlebs
¡>Zuils vmrdhdjlels gbrdzbftl`imftm
#> Zuils vmrdhdjlels vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

\D-<5 Fb ms jbrrmjtb m` sl`eb qum rmprmsmftlf `ls plrtdels edhmrdels.  JD

Zmkurb em lutbibvd`ms plkleb pbr lftdjdpleb :,7?: L_


Btrbs klstbs :,7?: L_
 Lnustlfeb `l librtdzljdúf
librtdzljdúf em`
em` Zmkurb e
em
m lutbiúvd`ms

Klstb Zmkurb em _dmskbs Srbhmsdbfl`ms 4,333


Klstb Zmkurb em Dfjmfedb <3,333
Klstb Slpm`mrél y ]td`ms <37,333
Klstb Zmkurb em _mspbfslod`dele Jdvd` 5,333
Klstb Zmkurb em Lutbiúvd`ms :<,<;;
Btrbs klstbs ¢ <8?,<;;
_mj`lsdhdjljdúf em librtdzljdúf em klstbs pmrdúeb 4:
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@M
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z Z.L. M-3:
Zmjjdúf em Klstbs Slklebs pbr Lem`lftleb
Dfspmjjdúf em Ebjuimftbs em _mspl`eb

<
Zmkurb em _dmskbs Srbhmsdbfl`ms

?
Zmkurb em Dfjmfedb

:
]td`ms em Bhdjdfl

5
Zmkurb em _mspbfslod`dele Jdvd`

=
Zmkurb em Lutbiúvd`ms
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJ
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
DBFL@MZ Z.L. M-35
Zmjjdúf em Klstbs Slklebs pbr Lem`lftleb
 Lfì`dsds em librtdzljdbfms

j Imfsul` Ljuiu`leb Fmtb j

<
Zmkurb em _dmskbs Srbhmsdbfl`ms
Ibftb brdkdfl` :8,333  /
Hmjgl susjrdpjdúf 3<-3;-4:
Smrdbeb l juordr mf lübs <
Imfsul` :8.333/(uf lüb) :,333  /   :,333 ¡
Klstb em Nu`db l Zmtdmiorm (: imsms) 4,333  /   4,333 ¡
Zl`eb l smtdmiorm (:8.333 - 4.333) ?;,333  /   ?;,333 ¡
?
Zmkurb em Dfjmfedb
Ibftb brdkdfl` ?5,333  /
Hmjgl susjrdpjdúf 3<-3=-4:
Smrdbeb l juordr mf lübs <
Imfsul` ?5.333/(uf lüb) ?,333  /   ?,333 ¡
Klstb em Ilyb l Zmtdmiorm (= imsms) <3,333  /   <3,333 ¡
Zl`eb l smtdmiorm (?5.333 - <3.333) <5,333  /   <5,333 ¡
:
]td`ms em Bhdjdfl
Ibftb brdkdfl` <55,333  /
Hmjgl susjrdpjdúf 3<-3<-4:
Smrdbeb l juordr mf lübs <
Imfsul` <55.333/(uf lüb) <?,333  /   <?,333 ¡
Klstb em Mfmrb l Zmtd
tdm
miorm (4 imsms) <37,333  /   <37,333 ¡
Zl`e
`eb
b l smtdmiorm (<55.333 - <37.333) ,333  /
:8,33   :8,333 ¡
5
Zmkurb em _mspbfslod`dele Jdvd`
Ibftb brdkdfl` 57,333  /
Hmjgl susjrdpjdúf 3<-34-4:
Smrdbeb l juordr mf lübs <

Imfsul` 57,333/(uf lüb) 5,333  /   5,333 ¡


Klstb em Zmtdmiorm (< ims) 5,333  /   5,333 ¡
Zl`e
`eb
b l smtdmiorm (<55.333 - <37.333) ,333  /
55,33   55,333 ¡
=
Zmkurb em Lutbiúvd`ms
Ibftb brdkdfl` 4?,333  /
Hmjgl susjrdpjdúf :3-3;-4:
Smrdbeb l juordr mf imsms 8
Imfsul` 4?.333/(8 imsms) <=,:::  /   <=,::: ¡
Klstb
Klstb em Nu`db
Nu`db l Zmtdmi
Zmtdmiorm
orm (? im
imsms,
sms, < eél)
eél) :<,<;;  /
:<,<;;   :<,<;; ¡
Zl`e
`eb
b l smtdmiorm (<55.333 - <37.333) ,7?:  /
83,7?   83,7?: ¡

Ubtl`ms ¢ ::,::: ¢ <8?,<;; ¢ <7<,7?: M-3?


 />Jì`ju`bs vmrdhdjlebs  / # /# /#
¡>Zuils vmrdhdjlels gbrdzbftl`imftm
#> Zuils vmrdhdjlels vmrtdjl`imf
vmrtdjl`imftm
tm
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. H


Zuilrdl em Ljtdvbs Hdnbs
 L` :3 em Zmtdmiorm
Zmtdmiorm <.44:

Zl`eb l` Zl`eb l`
Júedkbs em Fbiorm em j :3 em
em Zmtdmio
Zmtdmiorm
rm em
em <.44?
<.44? :3 em
em Zmt
Zmtdmior
dmiorm
m em <.44:
<.44: j  Lnustms y rmj`lsdhdjljdbfms j Hdfl` j
Jumftls Jumftls
Umrrmfb <,=33,333 <,=33,333 <,=33,333 ¡
Medhdjdb :,;=3,333 5,3;=,333 5,3;=,333 ¡
Emprmjdljdúf ljuiu`lel Medhdjdb H-3=   (;=,333) (<=3,333) (<=3,333) ¡
Xmgéju`bs ?,?33,333 ?,?33,333 ?,?33,333 ¡
Emprmjdljdúf ljuiu`lel Xmgéju`bs H-3=   (?;:,?=3) (5:;,;=5) :87,4?3 OK   (738,8;5) ¡
Ibod`dlrdb y mqudpb 8?3,333 ;73,333 ;73,333 ¡
Emprmjdljdúf ljuiu`lel Ibod`dlrdb H-3=   (;:,;=3) (<48,?58) (<48,?58) ¡
Ubtl` ¢ ;,857,333 ¢ ;,;;<,333 ¢ :87,4?3 ¢ ;,53?,373 ¡
 /, # /, #
 />Jì`ju`bs vmrdhdjlebs
¡>Zuils vmrdhdjlels gbrdzbftl`imftm
#> Zuils vmrdhdjlels vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

Urlolnb mnmjutleb>
H-3<>> Srbkrlil em luedtbrdl
H-3<
H-3?
H-3?>> _mvdsdúf em ebjuimftbs em prbpdmele
H-3:>> _mvdsdúf em rmkdstrb em lübs lftmrdbrms
H-3:

H-35
H-35>> Lfì`dsds em Ledjdbfms y rmtdrbs
H-3=>> Xmrdhdjljdúf em Emprmjdljdbfms
H-3=

H3<3<
H3<3<>> Zm j`lsdhdjl `ls emprmjdljdbfms ljuiu`lels smkþf m` ljtdvb qum `ls kmfmrl, smkþf dfstrujjdbfms
em Brdmftljdbfms plrl m` Jursb.

Em ljumreb jbf `bs rmsu`tlebs sltdshljtbrdbs em fumstrls prumols em luedtbrél y em` jbftrb` dftmrfb mf bpmrljdúf,
qum ms sltdshljtbrdb, ``mklibs l `l jbfj`usdúf em qum `bs sl`ebs lrrdol dfedjlebs rmprmsmftlf rlzbfl
rlzbflo`mimftm
o`mimftm
tbebs `bs ljtdvbs hdnbs qum tdmfm `l jbiplüél l` :3 em Zmtdmiorm em <.44:.
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
DFUM_FLJDBFL@MZ Z.L. H-3?
Zmjjdúf em Ljtdvbs Hdnbs
_mvdsdúf em Ebjuimftbs em Srbpdmele

<
Umrrmfbs

?
Medhdjdb

:
Xmgéju`b

H3?> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr jäeu`l.


 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. H-3:


Zmjjdúf em Ljtdvbs Hdnbs
_mvdsdúf em _mkdstrb em Lübs Lftmrdbrms

Xdel
Emsjrdpjdúf Xl`br mf Hmjgl em ]td` Emprmjdljdúf Smrébeb em Emprmjdljdúf Udpb em Fþimrb ]odjljdúf Bosmrvljdbfms
@dorbs Jbiprl (imsms) Imfsul` Emprmjdljdúf Ljuiu`lel Ebjuimftb
Umrrmfbs ¢ <,=33,333
Zuotbtl` Umrrmfb <,=33,333 - -
Medhdjdb :,;=3,333 <3/</<44< 833 8,?=3 <? ;=,333 ¡ /
Zuotbtl` Medhdjdb :,;=3,333 8,?=3 ;=,333 ¡ /
Xmgéju`bs em rmplrtb ?,?33,333 <?/</<44< 83 :8,88; <3 :88,8;3 ¡ /
:8
Zuotbtl` Xmgéju`b ?,?33,333 :8,88; :88,8;3 ¡ /
Jbiputlebrl Smrsbfl` ?8=,333 <?/</<44< 83 5,5<; <3 55,<;3 ¡ /
: msjrdtbrdbs 83,333 <?/</<44< <?3 =33 <3 =,,333 ¡ /
=
: sd``ls kdrltbrdls ?<,333 <?/</<44< <?3 <;= <3 <,;=3 ¡ /
? jl`ju`lebrls 83,333 <?/</<44< <?3 =33 <3 =,,333 ¡ /
=
Mstlftmréls <?3,333 <?/</<44< <?3 <,333 <3 <3,333 ¡ /
Iìqudfl em msjrdodr ;3,333 <?/</<44< <?3 =7: <3 =,7:3 ¡ /
Imsl plrl iìqudfl em msjrdodr 5,333 <?/</<44< <?3 :: <3 ::3 ¡ /
Msjrdtbrdb plrl júiputb ?3,333 <?/</<44< <?3 <8; <3 <,8;3 ¡ /
Zuotbtl` Ibod`dlrdb y Mqudpb 8?3,333 ;,:;= ;:,;=3 ¡ /
Ubtl` 7,3;3,333 =3,?4? =<=,5?3 ¡ /

Imfbs Emprmjdljdúf Ljuiu`lel Ol`lfjm # #   5??,333 ¡ /


Edhmrmfjdl 4:,5?3 ¡ /

]td`delems _mtmfdels 4:,5?3 L_


Emprmjdljdúf Ljuiu`lel Xmgéju`bs 4:,5?3 L_
 Lnustm mf Jì`ju`b em Emprmjdljdúf Smrdúeb 4?.

 />Jì`ju`bs vmrdhdjlebs

¡>Zuils vmrdhdjlels gbrdzbftl`imftm


#> Zuils vmrdhdjlels vmrtdjl`imftm

H3:> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr jäeu`l.


 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ MZ Z.L. H-35
Zmjjdúf em Ljtdvbs Hdnbs
 Lfì`dsds em ledjdbfms
ledjdbfms y rmtdrbs

Emsjrdpjdúf Eltbs Eäodtbs Jräedtbs Bosmrvljdbfms

<
 Lip`dljdbfms y Imnbrls
Imnbrls Medhdjdb :?=,333
Hmjgl lequdsdjdúf> <3/</<44?
Xdel ]td`> 833 imsms
Emprmjdljdúf Imfsul`> =5?
Emprmjdljdúf Lful`> 8,=35
?
 Ljjmsbrdbs jbiputlebrl
jbiputlebrl :=,333
Hmjgl lequdsdjdúf> <3/</<44?
Xdel ]td`> 83 imsms
Emprmjdljdúf Imfsul`> =7:
Emprmjdljdúf Lful`> ;,333
:
< jl`ju`lebrl :3,333
Hmjgl lequdsdjdúf> <3/</<44?
Xdel ]td`> <?3 imsms
Emprmjdljdúf Imfsul`> ?=3
Emprmjdljdúf Lful`> :,333
5
? vmftd`lebrms <=,333
Hmjgl lequdsdjdúf> <3/</<44?
Xdel ]td`> <?3 imsms
Emprmjdljdúf Imfsul`> <?=
Emprmjdljdúf Lful`> <,=33
=
Hljséid` 73,333
Hmjgl lequdsdjdúf> <3/</<44?
Xdel ]td`> 83 imsms
Emprmjdljdúf Imfsul`> <,:::

Emprmjdljdúf Lful`> <8,333


Ubtl` 57=,333 -
#/
 Ljtdvbs Ubtl`ms Dfdjdb Smrdúeb 7,3;3,333
7,3;3,333
 Ledjdbfms 57=,333
_mtdrbs -
Ljtdvbs Ubtl`ms Hdf Smrdúeb ¢ 7,===,333
#
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`
#> Zuils vmrdhdjlels vmrtdjl`imft
vmrtdjl`imftmm
\D-<= Fb sm tdmfm mstlo`mjdeb uf prbjmedidmftb j`lrb plrl edspbfmr em ljtdvbs hdnbs
sborlftms, emsmjgbs b mf emsusb. JD

 Gmjgb pbr> Meb _mvdsleb pbr>


Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
DFUM_FLJDBFL@MZ Z.L. H-3=
Zmjjdúf em Ljtdvbs Hdnbs
Xmrdhdjljdúf em Emprmjdljdbfms

Emsjrdpjdúf Emprmjdljdúf Ljui. Emprmjdljdúf Emprmjdljdúf Emprmjdljdúf Bosmrvljdbfms


Smrdbeb Lf
Lftmrdbr Imfsul` Lful` Ljuiu`lel
 Lip`dljdbfms y Imnbrls
Imnbrls Medhdjdb =5? 8,=35 8,=35  /
 Ljjmsbrdbs Jbiputlebrl
Jbiputlebrl =7: 8,448 8,448  /
< jl`ju`lebrl ?=3 :,333 :,333  /
? Xmftd`lebrms <?= <,=33 <,=33  /
Hljséid` <,::: <=,448 <=,448  /
Zuotbtl` ?,7:: ::,448 ::,448  /
 # # #
Medhdjdb ;=,333 8,?=3 ;=,333 <=3,333  /
Xmgéju`b em rmplrtb :88,8;3 :8,88; 553,335 738,8;5  /
Jbiputlebrl Smrsbfl` 55,<;3 5,5<; =:,335 4;,<;5  /
: msjrdtbrdbs =,333 =33 8,333 <<,333  /
: sd``ls kdrltbrdls <,;=3 <;= ?,<33 :,7=3  /
? jl`ju`lebrls =,333 =33 8,
8,333 <<,333  /
Mstlftmréls <3,333 <,333 <?,333 ??,333  /
Iìqudfl em msjrdodr =,7:3 =7: 8,448 <
<??,7?8  /
Im
Imsl
sl pl
plrl
rl iì
iìqu
qudf
dfl
l em msjr
msjrdo
dodr
dr ::
::3
3 :: :4
:48
8 ;?
;?8
8  /
Msjrdtbrdb plrl júiputb <,8;3 <8; ?,335 :,8;5  /
Zuotbtl` =<=,5?3 =3,?4? 83:,=35 <,<<7,4?5  /
Ubtl` =<=,5?3 =:,<?= 8:;,=33 <,<=?,4?3 Ibftb edhmrmftm l`  /
 # # # # Ol`lfjm
Imfbs>
Emprmjdljdúf ljuiu`lel em` Ol`lfjm (;75,333)
Edhmrmfjdl :87,4?3
Imfbs>
 Lsdmftb Lnustm Jmeu`l
Jmeu`l H-3: (4:,5?3)
Edhmrmfjdl em` pmrdúeb ?;=,=33
#
Klstb pbr Emprmjdljdúf 8:;,=33
Btrbs Klstbs :8?,333

Emprmjdljdúf ljuiu`lel Xmgéju`bs ?;=,=33


_mj`lsdhdjljdúf y lnustm em Emprmjdljdúf em` pmrdúeb 4:.
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L. K


Zuilrdl em Btrbs Ljtdvbs
 L` :3 em Zmtdmiorm
Zmtdmiorm <.44:
<.44:
Zl`eb l` Zl`eb l`
Júedkbs em Fbiorm em :3 em Zmtdmiorm em <.44? :3 em Zmtdmiorm em <.44: j  Lnustms y rmj`lsdhdjljdb
rmj`lsdhdjljdbfms
fms j Hdfl` j
Jumftls Jumftls
 Ljjdbfms J`uo Zbjdl` <?=,333
<?=,333 <?=,333
<?=,333 <?=,333
<?=,333 ¡
Klstbs em Brklfdzljdúf 433,333 833,333 833,333 ¡
Ubtl` ¢ <,3?=,333 ¢ ;?=,333 ¢ ;?=,333 ¡
 /, # /, # /, #
 />Jì`ju`bs vmrdhdjlebs
¡>Zuils vmrdhdjlels gbrdzbftl`imftm
#> Zuils vmrdhdjlels vmrtdjl`imftm

  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

Urlolnb mnmjutleb>
K-3<
K-3<>> Srbkrlil em luedtbrél
K-3?
K-3?>> Lfì`dsds em jumftls
K-3:
K-3:>> Xmrdhdjljdúf em ebjuimftbs y lutbrdzljdbfms

Zm rmj`lsdhdjú `l librtdzljdúf em` Klstb em Brklfdzljdúf

Em ljumreb jbf `bs rmsu`tlebs sltdshljtbrdbs em fumstrls prumols em luedtbrél y em` jbftrb` dftmrfb mf bpmrljdúf,
qum ms sltdshljtbrdb, ``mklibs l `l jbfj`usdúf em qum `bs sl`ebs lrrdol dfedjlebs rmprmsmftlf rlzbflo`mimftm tbebs
`bs ljtdvbs dftlfkdo`ms qum tdmfm `l jbiplüél l` :3 em Zmtdmiorm em <.44:.
 Gmjgb pbr> Meb _mvdsleb pbr>
Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJ
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
DBFL@MZ Z.L. K-3?
Zmjjdúf em Btrbs Ljtdvbs
 Lfì`dsds em Jumftls

Júedkbs em Fbiorm em j j
Jumftls Jumftls
 Ljjdbfms J`uo Zbjdl`
Jbstb ¢ <?=,333 ' 
 Librtdzljdúf ljuiu`lel p lftmrdbr 
lftmrdbr 
Zl`eb Ljtdvb pmrdbeb lftmrdbr <?=,333 ' 
Eäodtbs
Jräedtbs
Zl`eb Hdfl` ¢ <?=,333 ' 
 / #

Klstbs em Brklfdzljdúf
Jbstb ¢ 433,333 ' 
 Librtdzljdúf ljuiu`lel p lftmrdbr 
lftmrdbr 
Zl`eb Ljtdvb pmrdbeb lftmrdbr 433,333 ' 
Eäodtbs
Jräedtbs :33,333
Zl`eb Hdfl` ¢ 833,333 ' 
 / #
 Librtdzlo`m l : lübs, dfdjdl mf <.44:
<.44:

Klstbs em Brklfdzljdúf :33,333 L_


Btrbs Klstbs :33,333 L_
 _mj`lsdhdjljdúf em `bs Klstbs em Brklfdzljdúf

 />Jì`ju`bs vmrdhdjlebs
#> Zuils vmrdhdjlels vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

Gmjgb pbr> Meb


Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDB
_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ
FL@MZ Z.L. K-3:
Zmjjdúf em Btrbs Ljtdvbs
Xmrdhdjljdúf em ebjuimftbs y lutbrdzljdbfms

Emsjrdpjdúf Hmjgl em Ebjuimftb em rmspl`eb Lutbrdzljdúf Bosmrvljdbfms em luedtbrél j


Jbiprl
 Ljjdbfms J`uo Zbjdl`
Klstbs em Brklfdzljdúf

K3:> Fb gly dfhbriljdúf edspbfdo`m plrl jbip`mtlr jäeu`l.

 />Jì`ju`bs vmrdhdjlebs
#> Zuils vmrdhdjlels vmrtdjl`imftm
vmrtdjl`imftm
  >Xmrdhdjleb jbf Ol`lfjm Kmfmrl`

 Gmjgb pbr> Meb


Hmjgl> <?/8/<44:

_MS_MZMFULJDBFMZ DFUM_FLJDBFL@MZ Z.L.


Gbnl em Lfì`dsds em Udmipb

  s
  l
   t
  f
  m
   X
  y   s
  r   l
   d
  l   j
  r   f
   o   l
  s   b   f
  l    J   s   l
  r   r   s   b    K
  b   b   f   s   s   b   v   y
   G   p   b   m   b   b
   n    d
   t
   d   f    d    e    d   j   s
  m   b   s   j   b   r   l    H   m   l
   e   v   l
   t   l
   `    d   l
   t   k    L   j    e
   `    d
   t   s
  r   f   l   b   s   f    d
  l   j   f   u   p   v
   d   l    e
   t   m   j   m   m   m    t   b
  r    `   r
  m
   h   u   r
   d   v   v   r   j    t   l   m
Hmjgl Gbrls Srmsupumstb   b
   U    M    J    J   f
   D   f
   D    S    L    B    O    S Bosmrvljdbfm
 Ljuiu`lels Srm`didflr 

:/<5/
:/<5/?33
?33=
= : : :

:/<=/
:/<=/?33
?33=
= = ? ?
:/<8/
:/<8/?33
?33=
= ; ? < <
:/<;/
:/<;/?33
?33=
= 4 ? ?
:/?</
:/?</?33
?33=
= << ? ?
:/??/
:/??/?33
?33=
= <: ? ?
:/?:/
:/?:/?33
?33=
= <= ? < <
:/?7/
:/?7/?33
?33=
= <7 : :
:/?4/
:/?4/?33
?33=
= ?3 ? < <
:/:3/
:/:3/?33
?33=
= ?: : :

:/:</
:/:</?33
?33=
= ?= ? < <
35/35/
35/35/?33
?33=
= ?; ? ?
5/=/
5/=/?33
?33=
= ?4 ? < <
5/8/
5/8/?33
?33=
= :? : :
5/;/
5/;/?33
?33=
= := : :
5/<</
5/<</?33
?33=
= :7 : :
5/<?/
5/<?/?33
?33=
= 5< : ? <
5/<:/
5/<:/?33
?33=
= 58 = < ? ?
5/<5/?33= =3 5 ? ?
Ubtl` =3
Gmjgb pbr> Meb
Hmjgl>

s
 

Xl`br Hmjgl Mele


Dfdjdl` lequdsdjdúf lübs ims
<44<-<44?

Umrrmfb <,=33,333
Medhdjdbs>
Medhdjdb :,;=3,333 <3/</<44< =3 833 8,?=3 ;=
; =,333
 Lip`dljdbfms y imnbrls em medhdjdb :?=,333 <3/</<44? =3 833 =5?
Ibod`dlrdb y mqudpb>
Jbiputlebrl pmrsbfl` ?8=,333 <?/</<44< = 83 5,5<; 55,<8;
 Ljjmsbrdbs jbiputlebrl :=,333 <3/</<44? = 83 =7:
: msjrdtbrdbs 83,333 <?/</<44< <3 <?3 =33 =,333
: sd``ls kdrltbrdls ?<,333 <?/</<44< <3 <?3 <;= <,;=3
? jl`ju`lebrls 83,333 <?/</<44< <3 <?3 =33 =,333
< jl`ju`lebrls :3,333 <3/</<44? <3 <?3 ?=3
Mstlftmrdls <?3,333 <?/</<44< <3 <?3 <,333 <3,333
Ilqudfl em msjrdodr ;3,333 <?/</<44< <3 <?3 =7: =,7::

I
?m
vmslftp
d`llerlbri
mslqudfl em msjrdodr <5
=,,3
33
33
3 <
<?3//<
<//<
<4
44
4?< <3
< 3 <?
<?33 <:
?:
= :::
Msjrdtbrdb plrl jbiputb ?3,333 <?/</<44< <3 <?3 <8; <,88;
Hljsdid` 73,333 <3/</<44? = 83 <,:::
Xmgéju`bs>
Xmgdju`b rmplrtb ?,?33,333 <?/</<44< = 83 :8,88; :88,88;

Ubtl` 7,===,333 =<=,5<;


7,===,333 (4:,5<;)
  - (:)
 

Klstb
emprmjdljdúf
<44?-
<44 ?-<44
<44:
: Ubtl`
Ubtl`

  ;=,333 <=3,333
8,=33 8,=33

=:,333 4;,<8;
;,333 ;,333
8,333 <<,333
?,<33 :,7=3
8,333 <<,333
:,333 :,333
<?,333 ??,333
;,333 <?,7::
533 ;::
<,=33 <,=33
?,333 :,88;
<8,333 <8,333

553,333 738,88;

8:;,=33 <,<=?,4<;
(:87,4<;)

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