· 2012-12-03 ·

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Page 1:  · 2012-12-03 ·

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brar$$C$oq'gbr.

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6) 22- g Jgb j$o Br0rng,>q'oba9gtJ 030S996o 6Sqrrj6ooor :

Page 8:  · 2012-12-03 ·

22. rO aubq,ocn 6ror3rq,ob$o63b3qr ts3ao)bppb0o b36$ogo3l$ob ac'rja3qr3bob

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6. 03-9 Ogbq'ob:

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2. 36c'rggboc'rb,:qro bgg;q'669bolr Oon3ob 3opgjbo (IESBA Code) jr6cngq' 36'>b9 UbSQr

cr,$606c,,6 qgr 6$c'rb6!6,:36gqroggbgq'0r 36r'rggbogq'0r c'r66r6o9cl3ogb0l'

b) A3-3 Jgbj$o B;Oc'rgrqrobqgSb 030q.o36o 6Sqrrjgooor:

3' l0 agbq)ob 03-2 Jg6j$0o lq6ots6gq', jl6olSq' 36.>9ca olr6606oql 36er33boc.r6rq'o

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8. 03-11Ogbq'ob:

Page 9:  · 2012-12-03 ·

2. bgqlqrg36or.: t6/qg,> ;gqro$er6orr 36c'rg3bo3q'o c'r65r6obr3oob l363qro$rSortl

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3. bgq;qrgg6orr l6/qrl.>gqro$cn6orl36c'rggbogqo cn65r6o9cl3ol r363q9o$sSoslr oqgbb o0

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9. 03-12 Ogbq'ob:

r) So6pqro 3gb j$o B$c'rgrqrobqrgb 030q.o35o 63qr':jSooor :

l. r36gqrogCb3qo J6eggboSq'o cn66r6obr6o3bo 36ornbq'o3rS9 3rqS93bgq'6o 16o16:

Page 10:  · 2012-12-03 ·

r) jr6cogq,36l9ca orr6606er5, bgqrq,$63q,o rq6ogb3oUr q,b sCQoOob brbgqplobgEpqrc't

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r.b) 03o63 QJ lrstsgrq)(rr br$s60cn3bob go6s6bg6o l66r6ots53bob brS6orrtscn6olrc'r

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qgrlJr0g3o6Cbqrsg sgr OCb"lrg6rgorbo 6rbr$;6gbq'rqg $l63p5o6c"rb qgr 6r0erb636:

b.r) br6obbob 3c'r5$6r"rq'ob bob690ob ts300c'r$0gbgq'cnr b96$ogo6o63bolr $gb3bo;

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qrs ;0 rgqgogo6gq' go60rtso qr;brj03b3q., b36$o3o3o63bgqro Jo6ob 0o016or;

Page 11:  · 2012-12-03 ·

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3c'r666r'rqro;

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Ogbq'ob 3o633q,o 3g6j$ob,,b.b" j333gbj$0o rq6ots6gq'o sgCbuqCbob 0gbrbr0olr':q9;

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10. 03-15 Ogbqrob:

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6c.r0gq,b,:6 qgsj"OigbUq'" 3gr3b sbgcno b36$ogo3o63bgq'o 3o6o, UEqCbr rCalr,

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5. r36gqgoggbgq'0.: 36c'rggbogq'0r c'r65.:6obr6o3b0r 2013 $qob I o3q'obr0q93

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Page 12:  · 2012-12-03 ·

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16. r0 3,16o6o11 09-11 Ogbqrob 03-11 3g6j$oor 69030r39bgqro r363qro$r6oob $C1,.

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Page 13:  · 2012-12-03 ·

6s60r6$gboon br6lon

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blj.l6or3gq,c,rb 3l6er6tso 63q,oq'gbob tsg$rbob 0o9cr6b $160c'tq95g5b 3r6er6ob

66erbg;5qg$6gborrb qrubq'cngb;.

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6gqoqCbob tsgb;br0obrqr J6ergSbooli 5;63oor;63boli, a,>6lilqo 3c'r6336366oob.: qr.>

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6l6ob%q36gb; er6blggbg6or6o icAqg$bgq6gq'erbob 03j66ob SsqsgCbuq'gbr' 2013

$q.b 6.:50r3q'erb,r0o 0goj06gbr b.:bgqrl0bCqg3CE,cr cn65.rber, 6er0qrob ts3j05ob $0bo

Ar EubCoogbo tsgOgtsrgbgq'o oj63b 0c'r0qg66r"r $q.1, 6.:60r3q'c"rbrtso J6cngggbosEo

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Page 14:  · 2012-12-03 ·

mqoqCbgbob 0gblb.:OobrE blj.:6cngq'artso 0erj03q9o $Cqr er66l6obl6o'>

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ocoseca.

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