3 - classifications pr
TRANSCRIPT
-
8/9/2019 3 - Classifications PR
1/20
Jifssahajftands efds i` pniyfrtgrat` rgucftnîe`
J Hndtfad`, J Ens [`c`eans
(Iaii` ‚ If [njg`ii`, Hrfdj`)
-
8/9/2019 3 - Classifications PR
2/20
Adtárìt e`s jifssahajftands
• Eafmdnstaqu`s, pnur fae`r fu eafmdnstaj• E'fjtavatá, pnur ávfiu`r i` r`t`dtass`c`dt
hndjtandd`i `t dav`fu e'fjtavatá e` if cfifea`
• Hndjtandd`ii`s , pnur ávfiu`r i` r`t`dtass`c`dthndjtandd`i e` if cfifea`, efds snd `ds`cki`nu sur j`rtfads s`mc`dts
• [feaninmaqu`s pnur i` suava e` i'ávniutand, i`sadeajftands tgárfp`utaqu`s `t if strftahajftande`s cfife`s pnur i`s átue`s sja`dtahaqu`s
• Caxt`s
-
8/9/2019 3 - Classifications PR
3/20
Jifssahajftands eafmdnstaqu`s
• F[F (6107, 617=)
• Jnds`dsus FJ[-@PIF[ (;262)
-
8/9/2019 3 - Classifications PR
4/20
Fc`rajfd [g`ucftasc Fssnjaftand
• 0 jratçr`s jiadaqu`s ‚ [fae`ur cftadfi` 4 6g
‚ Mndhi`c`dt 4 : frtajuiftands pfrca 65 sat`s (ARR,CJR, pnamd`ts, jnue`s, m`dnux, jg`vaii`s, CUR)
‚ Mndhi`c`dt e'fu cnads ud` frtajuiftand e` if cfadnu eu pnamd`t
‚ Ftt`adt` frtajuifar` sacuitfdá` `t sycátraqu` nu
ftt`adt` kaiftárfi` ‚ Rrás`dj` e` dneui`s rgucftnîe`s snus-jutfdás
-
8/9/2019 3 - Classifications PR
5/20
Fc`rajfd [g`ucftasc Fssnjaftand
• 0 jratçr`s jiadaqu`s• 6 jratçr` kaninmaqu` < hfjt`ur rgucftnîe`
• 6 jratçr` rfeaninmaqu` < prás`dj` e` iásands
typaqu`s fux cfads `t pnamd`ts ‚ Árnsands nss`us`s
‚ Eácadárfiasftand `d kfde`
• Fu cnads 5 e` j`s = jratçr`s `t i`ur prás`dj`e`puas fu cnads 8 cnas
-
8/9/2019 3 - Classifications PR
6/20
Jnds`dsus FJ[-@PIF[ ;262
• Jratçr`s e‑áiamakaiatá pnur ud eafmdnstaj e`R[
‚ Fu cnads ud` frtajuiftand fv`j ud` sydnvat`jiadaqu`
‚ @d i‑fks`dj` e` tnut futr` eafmdnstaj
• Zjnr` supára`ur nu ámfi â 8/62, jfijuiás`ind i`s vfi`urs suavfdt`s
-
8/9/2019 3 - Classifications PR
7/20
Jnds`dsus FJ[-@PIF[ ;262
• Ftt`adt` frtajuifar` < r`t`dar i'ud` e`s quftr`satuftands jiadaqu`s suavfdt`s < ‚ 6 mrnss` frtajuiftand < 2 pnadt
‚ ; â 62 mrnss`s frtajuiftands < 6 pnadt ‚ 6 â : p`tat`s frtajuiftands (fv`j nu sfds mrnss`s
frtajuiftands tnujgá`s) < ; pnadts
‚ 5 â 62 p`tat`s frtajuiftands (fv`j nu sfds mrnss`sfrtajuiftands tnujgá`s) < : pnadts
‚ 4 62 frtajuiftands (endt fu cnads 6 p`tat`frtajuiftand) < 0 pnadts
-
8/9/2019 3 - Classifications PR
8/20
Jnds`dsus FJ[-@PIF[ ;262
• Zárninma` ‚ H[ dámftah `t FJRF dámftah < 2 pnadt
‚ Hfaki` pnsatavatá (H[ nu FJRF) < ; pnadts
‚ Hnrt` pnsatavatá (H[ nu FJRF) < : pnadts• Zydernc` adhifccftnar`
‚ J[R dnrcfi` `t XZ dnrcfi` < 2 pnadt
‚ J[R fdnrcfi` nu XZ fdnrcfi` < 6 pnadt• Eurá` e`s sycptõc`s <
‚ 9 8 s`cfad`s < 2 pnadt
‚
8 s`cfad`s < 6 pnadt
-
8/9/2019 3 - Classifications PR
9/20
Jifssahajftands e‑fjtavatá
• Adeaj` e` [ajga` (6187)
• Eas`fs` Fjtavaty Zjnr` EFZ ;7 nu 55
(6112)
-
8/9/2019 3 - Classifications PR
10/20
Adeaj` e` [ajga`• 0: frtajuiftands < t`cpnrn-cfdeakuifar`s,
fjrncan-jifvajuifar`s, st`rdn-jifvajuifar`s,ápfui`s, jnue`s, pnamd`ts, CJR `t ARR e`senamts, gfdjg`s, m`dnux, jg`vaii`s, suktfifar`s,
cáean-pa`es, cátftfrsn-pgfifdma`dd` (CUR)• Frtajuiftands ARR e`s enamts, CJR, CUR,
t`cpnrn-cfdeakuifar`s, fjrncan-jifvajuifar`s,
st`rdn-jifvajuifar`s `xfcadá`s `t jgahhrá`s `dmrnup`
• I` sjnr` i` pius ái`vá e‑ud` frtajuiftand
pfrtajuiaçr` vfut pnur i‑`ds`cki` eu mrnup`
-
8/9/2019 3 - Classifications PR
11/20
Adeaj` e` [ajga`
• Enui`ur frtajuifar`, ávfiuá` efds jgfqu`frtajuiftand, e` 2 â : < ‚ 2 < pfs e` enui`ur
‚ 6 < enui`ur â if pfipftand ‚ ; < enui`ur `t sursfut
‚ : < sursfut `t r`trfat
• Dnckr` e‑frtajuiftands mndhiá`s < jgfqu`frtajuiftand `st ávfiuá` qufdt â if prás`dj`(« 6 ¿) nu dnd (« 2 ¿) e‑ud mndhi`c`dt
-
8/9/2019 3 - Classifications PR
12/20
Eas`fs` Fjtavaty Zjnr` EFZ ;7
• ;7 sat`s frtajuifar`s ávfiuás pfr cnkaiasftand (C)nu pfr pr`ssand (R)
• Adeaj` frtajuifar` 3 sncc` e`s sjnr`s nkt`dus
pnur i`s ;7 sat`s• Rnur jgfqu` sat` frtajuifar`, adt`dsatá e` if
enui`ur ávfiuá` sur ud` ájg`ii` fiifdt e` 2 â : <
‚ 23fks`dj` e` enui`ur ‚ 63enui`ur â if pr`ssand
‚ ;3 enui`ur `t mracfj`
‚ :3 enui`ur, mracfj` `t r`trfat eu c`ckr`
-
8/9/2019 3 - Classifications PR
13/20
Eas`fs` Fjtavaty Zjnr` EFZ ;7
• Hnrcui` e` jfijui eu EFZ ;7• EFZ 3 2,00 x Ø (Adeaj` frtajuifar` < ;7) + 2,;75
x Ø (sydnvat`s < ;7) + 2,:: x inm XZ + 2,265; x
fpprájaftand minkfi` eu pfta`dt
• J`s adeaj`s e'fjtavatá sndt snuv`dt utaiasás
pfrfiiçi`c`dt â e`s adeajft`urs e` qufiatá e` va`
-
8/9/2019 3 - Classifications PR
14/20
Jifssahajftands hndjtandd`ii`s
• Mádárfi`s ‚ Dnd spájahaqu`s
• G`fitg Fss`ssc`dt Vu`standdfar` (GFV)
• Zgnrt Hnrc :8 (ZH-:8) pgysajfi hudjtand sjfi` ‚ Zpájahaqu`s
• Zt`adkrnjo`r
• [ámandfi`s ‚ C`ckr` supára`ur < EFZG
• Frtajuifar`s ‚ Ápfui` < Jndstfdt & Cnri`y
-
8/9/2019 3 - Classifications PR
15/20
Jifssahajftand e` Zt`adkrnjo`r
Jifss` Eáhadatand
A I` pfta`dt p`ut vfqu`r â s`s njjupftands gfkatu`ii`s sfds fujud` iacatftand
AAI` pfta`dt â ud` fjtavatá dnrcfi` cfimrá ud j`rtfad gfdeajfp (enui`ur nu
iacatftand e`s cnuv`c`dts)
AAA I` pfta`dt â ud` acpnt`dj` hndjtandd`ii` acpnrtfdt` fv`j ráeujtand d`tt`e` snd fjtavatá, cfas iua p`rc`ttfdt `djnr` qu`iqu`s njjupftands `t iua
ifassfdt ud` j`rtfad` futndnca`
AX I` pfta`dt â ud` acpnt`dj` hndjtandd`ii` tntfi` nu suktntfi`. Ai `st jndhadáfu iat nu jinuá â snd hfut`uai. Ai d` p`ut s` pfss`r e` if e‗ud` ta`rj` p`rsndd`
-
8/9/2019 3 - Classifications PR
16/20
Jifssahajftands rfeanmrfpgaqu`s
• Zfds spájahajatá e` injfiasftand ‚ Zt`adkrnjo`r
‚ Ifrs`d
• Zpájahaqu`s e‑ud` frtajuiftand ‚ @pfui` < D``r, Cfdsft, Jrnssfd & Xfi`dj`, ]fijg
& Dnïi, Iávamd` &Hrfdj`sjga)
‚ Jnue` < Cnrr`y, Fiia`u
‚ Rnamd`t < Gnmesnd, Zacc`d & Guk`r, Ifrs`dcneahaá Kajgft, Iiujg
‚ CJR < Dfi`kuhh `t Caii`de`r
‚ Rnuj` < [ftiahh, Dfi`kuhh, Fidnt
-
8/9/2019 3 - Classifications PR
17/20
Jifssahajftand e` Zt`adkrnjo`r (6151)
[feaninma` Ftrnpga`cusjuifar`
Dneui`Uádnsydnvat`
Eáhnrcftand Fdoyins`
Ztfe` 6 Rrás`dj` e‑nstánpnrns` sfds
árnsand
2 2 2 2
Ztfe` ; Rrás`dj` e‑nstánpnrns` fv`járnsands jfrtaifmad`us`s
cadac`s
Iacatá` Rfrhnas 2 2
Ztfe` : E`strujtand nstán-frtajuifar` Át`deu` Rfrhnas Zukiuxftand,
eávaftand
jukatfi` `t/nugyp`rpr`ssand
2
Ztfe` 5 Ztfe` : + fdoyins` nss`us` Át`deu` Rfrhnas Jncc` : Fdoyins`
hakr`us`
-
8/9/2019 3 - Classifications PR
18/20
Jifssahajftand e` Ifrs`d (61=5)
Mrfe` 2 Rfs e` iásand frtajuifar`
Mrfe` 6 Iásands cadac`s. Pd` nu piusa`urs iásands < Śeçc` e`s pfrta`scnii`s, eácadárfiasftand, iám`r padj`c`dt frtajuifar`
Mrfe` ; Iásands fvárá`s. @rnsands cfrmadfi`s + padj`c`dt frtajuifar`
cad`ur.Rfs e‑árnsand fu dav`fu e`s surhfj`s frtajuifar`s pnrtfdt`s
Mrfe` : Iásands e`strujtraj`s cny`dd`s. @rnsands + padj`c`dt frtajuifar`cneárá. @rnsands prás`dt`s efds tnut`s i`s frtajuiftands
Mrfe` 5 Iásands e`strujtraj`s sávçr`s. @rnsands + padj`c`dt frtajuifar`cfl`ur. Eáhnrcftands prás`dt`s `d r`mfre e`s frtajuiftands pnrtfdt`s
Mrfe` 0 Iásands cutaifdt`s. Easpfratand e`s surhfj`s frtajuifar`s.Eáhnrcftand nss`us` acpnrtfdt`.
-
8/9/2019 3 - Classifications PR
19/20
Jifssahajftand e` Ifrs`d (61=5)
• [çmi`s mádárfi`s• @x`cpi`s pnur jgfqu`
frtajuiftand
-
8/9/2019 3 - Classifications PR
20/20
Jndjiusand
• Pd` jifssahajftand eafmdnstaqu`