laboratory.iso

19

Upload: georges-m-karam

Post on 09-Sep-2015

215 views

Category:

Documents


1 download

DESCRIPTION

medical laboratory iso

TRANSCRIPT

  • IS/ISO 15189: 2007

    Indian Standard

    MEDICAL LABORATORIES PARTICULAR REQUIREMENTS FOR QUALITY AND COMPETENCE

    ( First Revision )

    ICS 03.120.10; 11.100

    August 2010 Price Group 12

    B U R E A U O F I N D I A N S T A N D A R D S MANAK BHAVAN, 9 B A H A D U R S H A H ZAFAR M A R G

    NEW DELHI 110002

  • Hospital Planning Sectional Committee, MHD 14

    NATIONAL FOREWORD

    This Indian Standard (First Revision) which is identical with ISO 15189 : 2007 'Medical laboratories Particular requirements for quality and competence' issued by the International Standards Organization (ISO) was adopted by the Bureau of Indian Standards on the recommendation of the Hospital Planning Sectional Committee and approval of the Medical Equipment and Hospital Planning Division Council.

    This standard was first published in 2005 with a view to align it with ISO 15189 : 2003. This revision of the standard has been brought out with a view to align its requirements with ISO 15189 : 2007. In this revised version few additional clauses under scope, terms and definition, management requirement, etc, have been incorporated.

    Medical laboratory services are essential to patient care and, therefore, have to be available to meet the needs of all patients and the clinical personnel responsible for the care of those patients. Such services include arrangements for requisition, patient preparation, patient identification, collection of samples, transportation, storage, processing and examination of clinical samples, together with subsequent validation, interpretation, reporting and advice, in addition to the considerations of safety and ethics in medical laboratory work.

    Whenever allowed by the national regulations, it is desirable that medical laboratory services include the examination of patients in consultation cases, and that those services actively participate in the prevention of disease in addition to diagnosis and patient management. Each laboratory ought also to provide suitable educational and scientific opportunities for professional staff working with it.

    While this standard is intended for use throughout the currently recognized disciplines of medical laboratory services, those working in other services and disciplines could also find it useful and appropriate. In addition, bodies engaged in the recognition of the competence of medical laboratories will be able to use this standard as the basis for their activities, if a laboratory seeks accreditation, it should select an acccediting body which operates to appropriate Indian Standard and which takes into account the particular requirements of medical . laboratories.

    Demonstrated conformity to this standard does not imply conformity of the quality management system within which the laboratory operates to all the requirements of ISO 9001. This standard is not intended to be used for the purposes of certification.

    The correlation between the clauses and sub clauses of IS/ISO 15189 : 2007 and those of ISO 9001 : 2000 and ISO/IEC 17025 : 2005 detailed in Annex 'A' of this standard.

    The text of ISO Standard has been approved as suitable for publication as an Indian Standard without deviations. Certain conventions are, however, not identical to those used in Indian Standards. Attention is particularly drawn to the following:

    a) Wherever the words 'International Standard' appear referring to this standard, they should be read as 'Indian Standard'.

    b) Comma (,) has been used as a decimal marker while in Indian Standards, the current practice is to use a point (.) as the decimal marker.

  • In this adopted standard, reference appears to certain International Standards for which Indian Standards also exist. The corresponding Indian Standards, which are to be substituted in their respective places, are listed below, along with their degree of equivalence, for the editions indicated:

    International Standard

    ISO 31 (All Parts) Quantities and units

    ISO 9000:2005 Quality management s y s t e m s F u n d a m e n t a l s and vocabulary

    ISO 9001 : 2000 Quality management systems Requirements

    ISO/ IEC 17025 : 2 0 0 5 G e n e r a l requirements for the competence of testing and calibration laboratories

    Corresponding Indian Standard

    IS 1890 (All Parts) Quantities and units

    IS/ISO 9000:2005 Quality management s y s t e m s F u n d a m e n t a l s a n d vocabulary

    IS/ISO 9001:2000 Quality management systems Requirements'

    IS / ISO/ IEC 17025 : 2005 Gene ra l requirements for the competence of testing and calibration laboratories

    Degree of Equivalence

    Identical

    do

    do

    do

    The technical committee has reviewed the provisions of the following International Standard referred in this adopted standard and has decided that it is acceptable for use in conjunction with this standard:

    International Standard Title

    ISO/IEC Guide 43-1 Proficiency testing by interlaboratory comparisons Part 1: Development and operation of proficiency testing schemes

    For the purpose of deciding whether a particular requirement of this standard is complied with, the final value, observed or calculated, expressing the result of a test or analysis, shall be rounded off in accordance with IS 2 : 1 9 6 0 'Rules for rounding off numerical values (revised)'. The number of significant places retained in the rounded off value should be the same as that of the specified value in this standard.

  • IS/ISO 15189 : 2007

    Indian Standard

    MEDICAL LABORATORIES PARTICULAR REQUIREMENTS FOR QUALITY AND COMPETENCE

    (First Revision )

    1 Scope

    1.1 This International Standard specifies requirements for quality and competence particular to medical laboratories.

    1.2 This International Standard is for use by medical laboratories in developing their quality management systems and assessing their own competence, and for use by accreditation bodies in confirming or recognising the competence of medical laboratories.

    2 Normative references

    The following referenced documents are indispensable for the application of this document. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced document (including any amendments) applies.

    ISO 31 (all parts), Quantities and units

    ISO 9000:2005, Quality management systems Fundamentals and vocabulary

    ISO 9001:2000, Quality management systems Requirements

    ISO/IEC Guide 43-1, Proficiency testing by interlaboratory comparisons Part 1: Development and operation of proficiency testing schemes

    ISO/IEC 17025:2005, General requirements for the competence of testing and calibration laboratories

    3 Terms and definitions

    For the purposes of this document, the following terms and definitions apply.

    3.1 accreditation procedure by which an authoritative body gives formal recognition that a body or person is competent to carry out specific tasks

    3.2 accuracy of measurement

    closeness of the agreement between the result of a measurement and a true value of the measurand

    [VIM: 1993, definition 3.5]

    1

  • 7: /7: 9 11185 : . , , 3

    / ./ AHMIMFHB; I PDEDPDLBD HLSDPU; I iWfWiWeUW ]ekWimSc UWekiSc 75 ' ]ekWimSc f f k[ W V]j ki ]Tl k]f e f f i WfWi WeUW mScl Wj

    HI NC 1 N[ ]j j l gWi j WVWj j l U[ ]eUf i i WUkcp l j WV kWi d j Sj "ef i d Sc iSeYW"

    HI NC 2 Ek ]j Se Si T]ki Si p Tl k Uf d d f e Uf emWek]f e kf VWf]eW k[ W i WfWi WeUW ]ekWi mSc Sj k[ W UWeki Sc 75 ' ]ekWi mSc/ : ef k[ Wi j ]qW f i Se Sj pd d Wki ]USc cf USk]f e f f k[ W i WfWi WeUW ]ekWi mSc Uf l cV TW d f i W Sggi f gi ]SkW ]e gSi k]Ul cSi USj Wj / MWW Q13R ]e k[ W A]Tc]f Yi Sg[ p/

    / .0 DV; KHL; SHML j Wk f f f gWiSk]f ej [ Sm]eY k[ W f TaWUk f f VWkWi d ]e]eY k[ W mScl W f i U[ SiSUkWi ]j k]Uj f f S gi f gWi kp

    HI NC Ee j f d W V]j U]gc]eWj )W/Y/ d ]Ui f T]f cf Yp, Se WoSd ]eSk]f e ]j k[ W kf kSc SUk]m]kp f f S el d TWi f f kWj kj - f Tj Wi mSk]f ej f i d WSj l i Wd Wekj /

    / .1 I; AMP; SMPW B; N; AHIHSW g[ pj ]USc- Wem]i f ed WekSc SeV ]eff i d Sk]f e i Wj f l i UWj - gWi j f eeWc- j b]ccj SeV WogWi k]j W SmS]cSTcW ff i k[ W WoSd ]eSk]f ej ]e hl Wj k]f e

    HI NC : i Wm]Wn f f cSTf i Skf i p USgST]c]kp Uf l cV ]eUcl VW iWj l ckj f f WSi c]Wi gSi k]U]gSk]f e ]e ]ekWi cSTf i Skf i p Uf d gSi ]j f ej f i WokWi eSc hl Sc]kp Sj j Wj j d Wek j U[ Wd Wj f i k[ W i l ee]eY f f ki ]Sc WoSd ]eSk]f e gi f Yi Sd d Wj - f i Scc k[ Wj W- ]e f i VWi kf VWd f ej ki SkW l eUWi kS]ek]Wj f f d WSj l i Wd Wek- c]d ]kj f f VWkWUk]f e- WkU/

    / .2 I; AMP; SMPW CHPDBSMP Uf d gWkWek gWi j f e)j , n ]k[ iWj gf ej ]T]c]kp ff i - SeV Sl k[ f i ]kp f mWi - S cSTf iSkf i p

    HI NC 1 Df i k[ W gl i gf j WR f f k[ ]j EekWi eSk]f eSc MkSeVSi V- k[ W gWi j f e f i gWi j f ej i WfWi i WV kf Si W VWj ]YeSkWV Uf ccWUk]mWcp Sj "cSTf i Skf i p V]i WUkf i "/

    HI NC 2 HSk]f eSc- i WY]f eSc SeV cf USc i WYl cSk]f ej d Sp Sggcp n ]k[ i WYSi V kf hl Sc]f]USk]f ej SeV ki S]e]eY/

    / .3 I; AMP; SMPW K ; L; FDK DLS gWi j f e)j , n [ f d SeSYW k[ W SUk]m]k]Wj f f S cSTf iSkf i p [ WSVWV Tp S cSTf iSkf i p V]i WUkf i

    / .8 KD; RTPDKDLS

    j Wk f f f gWiSk]f ej [ Sm]eY k[ W f TaWUk f f VWkWi d ]e]eY S mScl W f f S hl Sek]kp

    QOEG81773- VWf]e]k]f e 2/1R / .5 KDCHB; I I; AMP; SMPW BIHLHB; I I; AMP; SMPW cSTf iSkf i p ff i k[ W T]f cf Y]USc- d ]Ui f T]f cf Y]USc- ]d d l ef cf Y]USc- U[ Wd ]USc- ]d d l ef [ SWd Skf cf Y]USc- [ SWd Skf cf Y]USc- T]f g[ pj ]USc- Upkf cf Y]USc- gSk[ f cf Y]USc f i f k[ Wi WoSd ]eSk]f e f f d SkWi ]Scj VWi ]mWV fi f d k[ W [ l d Se Tf Vp ff i k[ W gl i gf j W f f gi f m]V]eY ]eff i d Sk]f e ff i k[ W V]SYef j ]j - giWmWek]f e SeV ki WSkd Wek f f V]j WSj W ]e- f i Sj j Wj j d Wek f f k[ W [ WSck[ f f- [ l d Se TW]eYj - SeV n [ ]U[ d Sp gi f m]VW S Uf ej l ckSek SVm]j f i p j Wi m]UW Uf mWi ]eY Scc Sj gWUkj f f cSTf iSkf i p ]emWj k]YSk]f e ]eUcl V]eY k[ W ]ekWi gi WkSk]f e f f iWj l ckj SeV SVm]UW f e fl i k[ Wi Sggi f gi ]SkW ]emWj k]YSk]f e

    HI NC N[ Wj W WoSd ]eSk]f ej Scj f ]eUcl VW gi f UWVl i Wj ff i VWkWi d ]e]eY- d WSj l i ]eY f i f k[ Wi n ]j W VWj Ui ]T]eY k[ W gi Wj WeUW f i STj WeUW f f mSi ]f l j j l Tj kSeUWj f i d ]Ui f . f i YSe]j d j / DSU]c]k]Wj n [ ]U[ f ecp Uf ccWUk f i gi WgSi W j gWU]d Wej - f i SUk Sj S d S]c]eY f i V]j ki ]Tl k]f e UWeki W- Si W ef k Uf ej ]VWi WV kf TW d WV]USc f i Uc]e]USc cSTf i Skf i ]Wj - Sck[ f l Y[ k[ Wp d Sp TW gSi k f f S cSiYWi cSTf i Skf i p eWkn f i b f i j pj kWd /

    2

  • 7: /7: 9 11185 : . , , 3

    / . 1 , NMRS-DV; K HL; SHML NPMBDCTPDR NMRS; L; IWSHB; I NG; RD gi f UWj j Wj ff ccf n ]eY k[ W WoSd ]eSk]f e ]eUcl V]eY j pj kWd Sk]U iWm]Wn - ff i d Skk]eY SeV ]ekWigiWkSk]f e- Sl SGMPHZ; SHML ff i iWcWSj W- i Wgf i k]eY SeV ki Sej d ]j j ]f e f f k[ W iWj l ckj - SeV j kf iSYW f f j Sd gcWj f f k[ W WoSd ]eSk]f ej

    / . 11 NPD-DV; K HL; SHML NPMBDCTPDR NPD; L; IWSHB; I NG; RD j kWgj j kSi k]eY- ]e U[ i f ef cf Y]USc f iVWi - fi f d k[ W Uc]e]U]Se(j iWhl Wj k SeV ]eUcl V]eY k[ W WoSd ]eSk]f e iWhl ]j ]k]f e- giWgSiSk]f e f f k[ W gSk]Wek- Uf ccWUk]f e f f k[ W gi ]d Sip j Sd gcW- SeV ki Sej gf i kSk]f e kf SeV n ]k[ ]e k[ W cSTf iSkf i p- SeV WeV]eY n [ We k[ W SeScpk]USc WoSd ]eSk]f e gi f UWVl i W TWY]ej

    / . 1 . NPHK; PW R; K NID RNDBHK DL j Wk f f f eW f i d f i W gSikj ]e]k]Sccp kSbWe fi f d S j pj kWd

    HI NC Ee j f d W Uf l eki ]Wj - k[ W kWi d "j gWU]d We" ]j l j WV ]ej kWSV f f gi ]d Si p j Sd gcW )f i S j l Tj Sd gcW f f ]k,- n [ ]U[ ]j k[ W j Sd gcW gi WgSi WV ff i j WeV]eY kf - f i Sj i WUW]mWV Tp- k[ W cSTf i Skf i p SeV n [ ]U[ ]j ]ekWeVWV ff i WoSd ]eSk]f e/

    / . 1 / OT; LSHSW Skki ]Tl kW f f S g[ Wef d Wef e- Tf Vp f i j l Tj kSeUW k[ Sk d Sp TW V]j k]eYl ]j [ WV hl Sc]kSk]mWcp SeV VWkWi d ]eWV hl Sek]kSk]mWcp

    QOEG8 1773- VWf]e]k]f e 1/1R

    / . 10 OT; IHSW K ; L; FDK DLS RWRSDK

    d SeSYWd Wek j pj kWd kf V]iWUk SeV Uf eki f c Se f i YSe]qSk]f e n ]k[ i WYSi V kf hl Sc]kp

    QEMI 700082005- VWf]e]k]f e 3/2/3R HI NC Df i k[ W gl i gf j Wj f f k[ ]j EekWi eSk]f eSc j kSeVSi V- k[ W "hl Sc]kp" i WfWi i WV kf ]e k[ ]j VWf]e]k]f e iWcSkWj kf d SkkWi j f f Tf k[ d SeSYWd Wek SeV kWU[ e]USc Uf d gWkWeUW/

    / . 11 PDEDPP; I I; AMP; SMPW WokWieSc cSTf i Skf i p kf n [ ]U[ S j Sd gcW ]j j l Td ]kkWV ff i S j l ggcWd WekSi p f i Uf ef]i d Skf i p WoSd ]eSk]f e gi f UWVl iW SeV iWgf i k

    / . 12 R; KNID f eW f i d f i W gSikj kSbWe fi f d S j pj kWd SeV ]ekWeVWV kf gi f m]VW ]eff i d Sk]f e f e k[ W j pj kWd - f fkWe kf j WimW Sj S TSj ]j ff i VWU]j ]f e f e k[ W j pj kWd f i ]kj gi f Vl Uk]f e

    CP: GL FC : mf cl d W f f j Wi l d kSbWe fi f d S cSiYWi mf cl d W f f j Wi l d /

    / . 13 SP; BD; AHIHSW gi f gWikp f f k[ W iWj l ck f f S d WSj l i Wd Wek f i k[ W mScl W f f S j kSeVSi V n [ Wi WTp ]k USe TW iWcSkWV kf j kSkWV iWfWiWeUWj - l j l Sccp eSk]f eSc f i ]ekWieSk]f eSc j kSeVSi Vj - k[ i f l Y[ Se l eTi f bWe U[ S]e f f Uf d gSi ]j f ej Scc [ Sm]eY j kSkWV l eUWikS]ek]Wj

    QOEG81773- VWf]e]k]f e 6/10R

  • 7: /7: 9 11185:. , , 3

    / .18 SPTDLDRR ME K D; RTPDK DLS Ucf j WeWj j f f SYi WWd Wek TWkn WWe k[ W SmWi SYW mScl W f TkS]eWV fi f d S cSiYW j Wi ]Wj f f iWj l ckj f f d WSj l i Wd Wekj SeV S ki l W mScl W

    HI NC : VSgkWV fi f d EMI 3534.181773- VWf]e]k]f e 3/12

    / .15 TLBDPS; HLSW ME K D; RTPDK DLS gSiSd WkWi - Sj j f U]SkWV n ]k[ k[ W iWj l ck f f S d WSj l i Wd Wek- k[ Sk U[ Si SUkWi ]qWj k[ W V]j gWi j ]f e f f k[ W mScl Wj k[ Sk Uf l cV iWSj f eSTcp TW Skki ]Tl kWV kf k[ W d WSj l i SeV

    QOEG81773- VWf]e]k]f e 3/7R

    0 8 ; L; FDK DLS PDOTHPDK DLS

    0.1 9 PF; LHZ; SHML ; LC K; L; FDKDLS

    0.1.1 N[ W d WV]USc cSTf iSkf i p f i k[ W f i YSe]qSk]f e f f n [ ]U[ k[ W cSTf iSkf i p ]j S gSik j [ Scc TW cWYSccp ]VWek]f]STcW/

    0.1.. GWV]USc cSTf i Skf i p j Wi m]UWj - ]eUcl V]eY Sggi f gi ]SkW ]ekWigiWkSk]f e SeV SVm]j f i p j Wi m]UWj - j [ Scc TW VWj ]YeWV kf d WWk k[ W eWWVj f f gSk]Wekj SeV Scc Uc]e]USc gWi j f eeWc iWj gf ej ]TcW ff i gSk]Wek USi W/

    0.1./ N[ W d WV]USc cSTf i Skf i p )[ Wi WSfkWi i WfWi i WV kf Sj "k[ W cSTf iSkf i p", j [ Scc d WWk k[ W i WcWmSek i Whl ]i Wd Wekj f f k[ ]j EekWieSk]f eSc MkSeVSi V n [ We USi i p]eY f l k n f i b ]e ]kj gWi d SeWek fSU]c]k]Wj - f i Sk j ]kWj f k[ Wi k[ Se k[ W gWid SeWek fSU]c]k]Wj ff i n [ ]U[ ]k ]j i Wj gf ej ]TcW/

    0.1.0 N[ W iWj gf ej ]T]c]k]Wj f f gWi j f eeWc ]e k[ W cSTf i Skf i p n ]k[ Se ]emf cmWd Wek f i ]efcl WeUW f e k[ W WoSd ]eSk]f e f f gi ]d Sip j Sd gcWj j [ Scc TW VWf]eWV ]e f iVWi kf ]VWek]fp Uf efc]Ukj f f ]ekWiWj k/ D]eSeU]Sc f i gf c]k]USc Uf ej ]VWi Sk]f ej )W/Y/ ]eVl UWd Wekj , j [ f l cV ef k ]efcl WeUW kWj k]eY/

    0.1.1 FSTf iSkf i p d SeSYWd Wek j [ Scc [ SmW iWj gf ej ]T]c]kp ff i k[ W VWj ]Ye- ]d gcWd WekSk]f e- d S]ekWeSeUW SeV ]d gi f mWd Wek f f k[ W hl Sc]kp d SeSYWd Wek j pj kWd / N[ ]j j [ Scc ]eUcl VW k[ W ff ccf n ]eY8

    ; ) d SeSYWd Wek j l ggf i k f f Scc cSTf i Skf i p gWi j f eeWc Tp gi f m]V]eY k[ Wd n ]k[ k[ W Sggi f gi ]SkW Sl k[ f i ]kp SeV iWj f l iUWj kf USi i p f l k k[ W]i Vl k]Wj 9

    A) Si iSeYWd Wekj kf Wej l i W k[ Sk d SeSYWd Wek SeV gWi j f eeWc SiW fi WW fi f d Sep l eVl W ]ekWi eSc SeV WokWieSc Uf d d WiU]Sc- f]eSeU]Sc f i f k[ Wi gi Wj j l i Wj SeV ]efcl WeUWj k[ Sk d Sp SVmWi j Wcp SffWUk k[ W hl Sc]kp f f k[ W]i n f i b9

    B) gf c]U]Wj SeV gi f UWVl i Wj ff i Wej l i ]eY k[ W gi f kWUk]f e f f Uf ef]VWek]Sc ]eff i d Sk]f e )j WW : eeWo B,9

    C) gf c]U]Wj SeV gi f UWVl i Wj ff i Smf ]V]eY ]emf cmWd Wek ]e Sep SUk]m]k]Wj k[ Sk n f l cV V]d ]e]j [ Uf ef]VWeUW ]e ]kj Uf d gWkWeUW- ]d gSi k]Sc]kp- al VYWd Wek f i f gWi Sk]f eSc ]ekWYi ]kp9

    D) k[ W f i YSe]qSk]f eSc SeV d SeSYWd Wek j ki l Ukl iW f f k[ W cSTf iSkf i p SeV ]kj i WcSk]f ej [ ]g kf Sep f k[ Wi f iYSe]qSk]f e n ]k[ n [ ]U[ ]k d Sp TW Sj j f U]SkWV9

    E) j gWU]f]WV iWj gf ej ]T]c]k]Wj - Sl k[ f i ]kp SeV ]ekWi iWcSk]f ej [ ]gj f f Scc gWi j f eeWc9

    F) SVWhl SkW ki S]e]eY f f Scc j kSff SeV j l gWi m]j ]f e Sggi f gi ]SkW kf k[ W]i WogWi ]WeUW SeV cWmWc f f iWj gf ej ]T]c]kp Tp Uf d gWkWek gWi j f ej Uf emWi j Sek n ]k[ k[ W gl i gf j W- gi f UWVl i Wj SeV Sj j Wj j d Wek f f i Wj l ckj f f k[ W iWcWmSek WoSd ]eSk]f e gi f UWVl i Wj 9

    G) kWU[ e]USc d SeSYWd Wek n [ ]U[ [ Sj f mWi Scc iWj gf ej ]T]c]kp ff i k[ W kWU[ e]USc f gWi Sk]f ej SeV k[ W gi f m]j ]f e f f iWj f l iUWj eWWVWV kf Wej l i W k[ W i Whl ]i WV hl Sc]kp f f cSTf iSkf i p gi f UWVl i Wj 9

    4

  • /

    :9 .:97 , 0, 3851/ / 2

    F) BSSRLQWP FQW RG B Tf BOLWa P BQBHFU ' I R[ FYFU QBP FE( [ LWI EFOFHBWFE UFVSRQVLCLOLWa BQE Bf WI RULWa WR RYFUVFF DRP SOLBQDF [ LWI WI F UFTf LUFP FQWV RG WI F Tf BOLWa P BQBHFP FQW VaVWFP ) [ I R VI BOO UFSRUW ELUFDWOa WR WI F OFYFO RG OBCRUBWRUa P BQBHFP FQW BW [ I LDI EFDLVLRQV BUF P BEF RQ OBCRUBWRUa SROLDa BQE UFVRf UDFV1

    G) BSSRLQWP FQW RG EFSf WLFV GRU BOO NFa Gf QDWLRQV) [ I LOF UFDRHQLbLQH WI BW LQ VP BOOFU OBCRUBWRULFV LQELYLEf BOV DBQ I BYF P RUF WI BQ RQF Gf QDWLRQ BQE WI BW LW DRf OE CF LP SUBDWLDBO WR BSSRLQW EFSf WLFV GR FYFUa Gf QDWLRQ,

    / -, -1 5BCRUBWRUa P BQBHFP FQW VI BOO FQVf UF WI BW BSSURSULBWF DRP P f QLDBWLRQ SURDFVVFV BUF FVWBCOLVI FE [ LWI LQ WI F OBCRUBWRUa BQE WI BW DRP P f QLDBWLRQ WBNFV SOBDF UFHBUELQH WI F FGGFDWLYFQFVV RG WI F Tf BOLWa P BQBHFP FQW VaVWFP ,

    / -1 8 N: HFMO I : K: ECI CKM LOLMCI

    / -1-, 6ROLDLFV) SURDFVVFV) SURHUBP P FV) SURDFEf UFV BQE LQVWUf DWLRQV VI BOO CF ERDf P FQWFE BQE DRP P f QLDBWFE WR BOO UFOFYBQW SFUVRQQFO, 9I F P BQBHFP FQW VI BOO FQVf UF WI BW WI F ERDf P FQWV BUF f QEFUVWRRE BQE LP SOFP FQWFE,

    / -1-1 9I F Tf BOLWa P BQBHFP FQW VaVWFP VI BOO LQDOf EF) Cf W QRW CF OLP LWFE WR) LQWFUQBO Tf BOLWa DRQWURO BQE SBUWLDLSBWLRQ LQ RUHBQLbFE LQWFUOBCRUBWRUa DRP SBULVRQV Vf DI BV F] WFUQBO Tf BOLWa BVVFVVP FQW VDI FP FV,

    / -1-. 6ROLDLFV BQE RCMFDWLYFV RG WI F Tf BOLWa P BQBHFP FQW VaVWFP VI BOO CF EFGLQFE LQ B Tf BOLWa SROLDa VWBWFP FQW f QEFU WI F Bf WI RULWa RG WI F OBCRUBWRUa ELUFDWRU BQE ERDf P FQWFE LQ B Tf BOLWa P BQf BO, 9I LV SROLDa VI BOO CF UFBELOa BYBLOBCOF WR BSSURSULBWF SFUVRQQFO) VI BOO CF DRQDLVF BQE VI BOO LQDOf EF WI F GROOR[ LQH0

    : ) WI F VDRSF RG VFUYLDF WI F OBCRUBWRUa LQWFQEV WR SURYLEF1

    ; ) WI F OBCRUBWRUa P BQBHFP FQW"V VWBWFP FQW RG WI F OBCRUBWRUa"V VWBQEBUE RG VFUYLDF1

    A) WI F RCMFDWLYFV RG WI F Tf BOLWa P BQBHFP FQW VaVWFP 1

    B) B UFTf LUFP FQW WI BW BOO SFUVRQQFO DRQDFUQFE [ LWI F] BP LQBWLRQ BDWLYLWLFV GBP LOLBULbF WI FP VFOYFV [ LWI WI F Tf BOLWa ERDf P FQWBWLRQ BQE LP SOFP FQW WI F SROLDLFV BQE SURDFEf UFV BW BOO WLP FV1

    C) WI F OBCRUBWRUa"V DRP P LWP FQW WR HRRE SURGFVVLRQBO SUBDWLDF) WI F Tf BOLWa RG LWV F] BP LQBWLRQV) BQE DRP SOLBQDF [ LWI WI F Tf BOLWa P BQBHFP FQW VaVWFP 1

    D) WI F OBCRUBWRUa P BQBHFP FQW"V DRP P LWP FQW WR DRP SOLBQDF [ LWI WI LV 4QWFUQBWLRQBO 8 WBQEBUE,

    / -1-/ 2 Tf BOLWa P BQf BO VI BOO EFVDULCF WI F Tf BOLWa P BQBHFP FQW VaVWFP BQE WI F VWUf DWf UF RG WI F ERDf P FQWBWLRQ f VFE LQ WI F Tf BOLWa P BQBHFP FQW VaVWFP , 9I F Tf BOLWa P BQf BO VI BOO LQDOf EF RU P BNF UFGFUFQDF WR WI F Vf SSRUWLQH SURDFEf UFV LQDOf ELQH WFDI QLDBO SURDFEf UFV, 4W VI BOO Rf WOLQF WI F VWUf DWf UF RG WI F ERDf P FQWBWLRQ LQ WI F Tf BOLWa P BQBHFP FQW VaVWFP , 9I F UROFV BQE UFVSRQVLCLOLWLFV RG WFDI QLDBO P BQBHFP FQW BQE WI F Tf BOLWa P BQBHFU) LQDOf ELQH WI FLU UFVSRQVLCLOLWa GRU FQVf ULQH DRP SOLBQDF [ LWI WI LV 4QWFUQBWLRQBO 8 WBQEBUE) VI BOO CF EFGLQFE LQ WI F Tf BOLWa P BQf BO,

    2OO SFUVRQQFO VI BOO CF LQVWUf DWFE RQ WI F f VF BQE BSSOLDBWLRQ RG WI F Tf BOLWa P BQf BO BQE BOO UFGFUFQDFE ERDf P FQWV) BQE RG WI F UFTf LUFP FQWV GRU WI FLU LP SOFP FQWBWLRQ, 9I F Tf BOLWa P BQf BO VI BOO CF NFSW f S WR EBWF f QEFU WI F Bf WI RULWa BQE UFVSRQVLCLOLWa RG BQ LQELYLEf BO BSSRLQWFE WR CF UFVSRQVLCOF GRU Tf BOLWa Ca WI F OBCRUBWRUa P BQBHFP FQW :VFF . ,- ,/ L(A,

    9I F WBCOF RG DRQWFQWV RG B Tf BOLWa P BQf BO GRU B P FELDBO OBCRUBWRUa P LHI W CF BV GROOR[ V,

    B( 4QWUREf DWLRQ,

    C( 3 FVDULSWLRQ RG WI F P FELDBO OBCRUBWRUa) LWV OFHBO LEFQWLWa) UFVRf UDFV BQE P BLQ Ef WLFV,

    D( 7 f BOLWa SROLDa,

    E( 8 WBGG FEf DBWLRQ BQE WUBLQLQH,

  • :8-:87 / / / 238, . . 1

    O) BdI VSch I bbdaI f MO.

    P) 6 YMdWOf c MYf caYV.

    Q) COMYaNb, WI Sf cOf I f MO I f N I aMRSeSf Q.

    R) 3 MMYWWYNI cSYf I f N Of eSaYf WOf c.

    S) 8f bcadWOf cb, aOI QOf cb I f N/Ya aOVOeI f c MYf bdWI LVOb WI f I QOWOf c,

    T) FI VSNI cSYf YP OgI WSf I cSYf [ aYMONdaOb.

    U) DI POch.

    8) 7 f eSaYf WOf cI V I b[ OMcb GO.Q., caI f b[ YacI cSYf , MYf bdWI LVOb I f N f I bcO NSb[ YbI V, Sf I NNScSYf cY, I f N NSPPOaOf c PaYW, R) I f N S)H.

    W) CObOI aMR I f N NOeOVY[ WOf c (8P I [ [ aY[ aSI cO).

    f ) 9Sbc YP OgI WSf I cSYf [ aYMONdaOb.

    Y) CO] dObc [ aYcYMYVb, [ aSWI ah bI W[ VO, MYVVOMcSYf I f N RI f NVSf Q YP VI LYaI cYah bI W[ VOb,

    [ ) FI VSNI cSYf YP aObdVcb.

    ] ) BdI VSch MYf caYV (Sf MVdNSf Q Sf cOaVI LYaI cYah MYW[ I aSbYf b),

    a) 9I LYaI cYah Sf PYaWI cSYf bhbcOW (bOO 3 f f Og 4 ).

    b) CO[ YacSf Q YP aObdVcb.

    c) COWONSI V I McSYf b I f N RI f NVSf Q YP MYW[ VI Sf cb.

    d) 5 YWWdf SMI cSYf b I f N YcROa Sf cOaI McSYf b f ScR [ I cSOf cb, ROI VcR [ aYPObbSYf I Vb, aOPOaaI V VI LYaI cYaSOb I f N bd[ [ VSOab.

    e) 8f cOaf I V I dNScb.

    f ) 7cRSMb (bOO 3 f f Og 5 ).

    . ), )/ 9I LYaI cYah WI f I QOWOf c bRI VV ObcI LVSbR I f N SW[ VOWOf c I [ aYQaI WWO cRI c aOQdVI aVh WYf ScYab I f N NOWYf bcaI cOb [ aY[ Oa MI VSLaI cSYf I f N Pdf McSYf YP Sf bcadWOf cb, aOI QOf cb I f N I f I VhcSMI V bhbcOWb. 8c bRI VV I VbY RI eO I NYMdWOf cON I f N aOMYaNON [ aYQaI WWO YP [ aOeOf cSeO WI Sf cOf I f MO I f N MI VSLaI cSYf (bOO 2.1.0), f RSMR, I c I WSf SWdW, PYVVYf b WI f dPI McdaOa'b aOMYWWOf NI cSYf b.

    . )1 5C9FA: BE 9CBEDC;

    . )1)/ ERO VI LYaI cYah bRI VV NOPSf O, NYMdWOf c I f N WI Sf cI Sf [ aYMONdaOb cY MYf caYV I VV NYMdWOf cb I f N Sf PYaWI cSYf (PaYW Sf cOaf I V I f N OgcOaf I V bYdaMOb) cRI c PYaW Scb ] dI VSch NYMdWOf cI cSYf . 3 MY[ h YP OI MR YP cRObO MYf caYVVON NYMdWOf cb bRI VV LO I aMRSeON PYa VI cOa aOPOaOf MO I f N cRO VI LYaI cYah NSaOMcYa bRI VV NOPSf O cRO aOcOf cSYf [ OaSYN. ERObO MYf caYVVON NYMdWOf cb WI h LO WI Sf cI Sf ON Yf I f h I [ [ aY[ aSI cO WONSdW - Sf MVdNSf Q, Ya f Yc, [ I [ Oa. : I cSYf I V, aOQSYf I V I f N VYMI V aOQdVI cSYf b MYf MOaf Sf Q NYMdWOf c aOcOf cSYf MYdVN I [ [ Vh.

    : A E7 8f cRSb MYf cOgc, "NYMdWOf c" Sb I f h Sf PYaWI cSYf Ya Sf bcadMcSYf b, Sf MVdNSf Q [ YVSMh bcI cOWOf cb, cOgc LYYUb, [ aYMONdaOb, b[ OMSPSMI cSYf b, MI VSLaI cSYf cI LVOb, LSYVYQSMI V aOPOaOf MO Sf cOaeI Vb I f N cROSa YaSQSf b, MRI acb, [ YbcOab, f YcSMOb, WOWYaI f NI , bYPcf I aO, NaI f Sf Qb, [ VI f b, I f N NYMdWOf cb YP OgcOaf I V YaSQSf bdMR I b aOQdVI cSYf b, bcI f NI aNb Ya OgI WSf I cSYf [ aYMONdaOb.

    0

  • 87-875 / / / 12 3 , . . 0

    . )1), 7 SPCEDVSET THAMM BE ADPQUED UP EOTVSE UHAU2

    A( AMM DPCVN EOUT ITTVED UP MABPSAUPS[ QESTPOOEM AT QASU PF UHE RVAMIU[ N AOAGEN EOU T[ TUEN ASE SEWIEf ED AOD AQQSPWED B[ AVUHPSI] ED QESTPOOEM QSIPS UP ITTVE3

    B( A MITU) AMTP SEFESSED UP AT A DPCVN EOU CPOUSPM MPG) IDEOUIF[ IOG UHE CVSSEOU WAMID SEWITIPOT AOD UHEIS DITUSIBVUIPO IT N AIOUAIOED3

    C( POM[ CVSSEOUM[ AVUHPSI] ED WESTIPOT PF AQQSPQSIAUE DPCVN EOUT ASE AWAIMABME FPS ACUIWE VTE AU SEMEWAOU MPCAUIPOT3

    D( DPCVN EOUT ASE QESIPDICAMM[ SEWIEf ED) SEWITED f HEO OECETTAS[ ) AOD AQQSPWED B[ AVUHPSI] ED QESTPOOEM3

    E( IOWAMID PS PBTPMEUE DPCVN EOUT ASE QSPN QUM[ SEN PWED FSPN AMM QPIOUT PF VTE) PS PUHESf ITE ATTVSED AGAIOTU IOADWESUEOU VTE3

    F( SEUAIOED PS ASCHIWED TVQESTEDED DPCVN EOUT ASE AQQSPQSIAUEM[ IDEOUIFIED UP QSEWEOU UHEIS IOADWESUEOU VTE3

    G( IF UHE MABPSAUPS[ "T DPCVN EOUAUIPO CPOUSPM T[ TUEN AMMPf T FPS UHE AN EODN EOU PF DPCVN EOUT B[ HAOD QEODIOG UHE SE, ITTVE PF DPCVN EOUT) UHE QSPCEDVSET AOD AVUHPSIUIET FPS TVCH AN EODN EOUT ASE DEFIOED) f HIME AN EODN EOUT ASE CMEASM[ N ASLED) IOIUIAMMED AOD DAUED) AOD A SEWITED DPCVN EOU IT FPSN AMM[ SE, ITTVED AT TPPO AT QSACUICABME3

    H( QSPCEDVSET ASE ETUABMITHED UP DETCSIBE HPf CHAOGET UP DPCVN EOUT N AIOUAIOED IO CPN QVUESI] ED T[ TUEN T ASE UP BE N ADE AOD CPOUSPMMED-

    . )1)1 5 MM DPCVN EOUT SEMEWAOU UP UHE RVAMIU[ N AOAGEN EOU T[ TUEN THAMM BE VOIRVEM[ IDEOUIFIED) UP IOCMVDE2

    A( UIUME3

    B( EDIUIPO PS CVSSEOU SEWITIPO DAUE) PS SEWITIPO OVN BES) PS AMM UHETE3

    C( OVN BES PF QAGET ' f HESE AQQMICABME(3

    D( AVUHPSIU[ FPS ITTVE3

    E( TPVSCE IDEOUIFICAUIPO-

    . ). : : GA: H C; 9CBFD89FE

    . ). )/ : HESE A MABPSAUPS[ EOUEST IOUP A CPOUSACU UP QSPWIDE N EDICAM MABPSAUPS[ TESWICET) IU THAMM ETUABMITH AOD N AIOUAIO QSPCEDVSET FPS SEWIEf PF CPOUSACUT- 9 HE QPMICIET AOD QSPCEDVSET FPS UHETE SEWIEf T MEADIOG UP A CHAOGE IO UHE ASSAOGEN EOUT FPS EYAN IOAUIPOT PS CPOUSACUT THAMM EOTVSE UHAU2

    A( SERVISEN EOUT) IOCMVDIOG UHE N EUHPDT UP BE VTED) ASE ADERVAUEM[ DEFIOED) DPCVN EOUED AOD VODESTUPPD ' TEE 1-1(3

    B( UHE MABPSAUPS[ HAT UHE CAQABIMIU[ AOD SETPVSCET UP N EEU UHE SERVISEN EOUT3

    C( AQQSPQSIAUE QSPCEDVSET TEMECUED ASE ABME UP N EEU UHE CPOUSACU SERVISEN EOUT AOD CMIOICAM OEEDT ' TEE 1-1(-

    6O SEFESEOCE UP B() UHE SEWIEf PF CAQABIMIU[ THPVMD ETUABMITH UHAU UHE MABPSAUPS[ QPTTETTET UHE OECETTAS[ QH[ TICAM) QESTPOOEM AOD IOFPSN AUIPO SETPVSCET) AOD UHAU UHE MABPSAUPS[ "T QESTPOOEM HAWE UHE TLIMMT AOD EYQESUITE OECETTAS[ ) FPS UHE QESFPSN AOCE PF UHE EYAN IOAUIPOT IO RVETUIPO- 9 HE SEWIEf N A[ AMTP EOCPN QATT SETVMUT PF EASMIES QASUICIQAUIPO IO EYUESOAM RVAMIU[ ATTVSAOCE TCHEN ET VTIOG TAN QMET PF LOPf O WAMVE IO PSDES UP DEUESN IOE VOCESUAIOUIET PF N EATVSEN EOU) MIN IUT PF DEUECUIPO) CPOFIDEOCE MIN IUT) EUC-

    . ). ), 8 ECPSDT PF SEWIEf T) IOCMVDIOG AO[ TIGOIFICAOU CHAOGET AOD QESUIOEOU DITCVTTIPOT) THAMM BE N AIOUAIOED ' TEE 0-. / -/ (-

    F

  • :8-:87 / / / 238, . . 1

    . ). )1 AI F UFYLF[ VI BOO BOVR DRYFU BQa [ RUN UFGFUUFE Ca WI F OBCRUBWRUa ' VFF / -0(-

    . ). ). 4 f VWRP FUV ' F-H- DOLQLDLBQV) I FBOWI DBUF CRELFV) I FBOWI LQVf UBQDF DRP SBQLFV) SI BUP BDFf WLDBO DRP SBQLFV( VI BOO CF LQGRUP FE RG BQa EFYLBWLRQ GURP WI F DRQWUBDW-

    . ). )/ 6G B DRQWUBDW QFFEV WR CF BP FQEFE BGWFU [ RUN I BV DRP P FQDFE) WI F VBP F DRQWUBDW UFYLF[ SURDFVV VI BOO CF UFSFBWFE BQE BQa BP FQEP FQWV VI BOO CF DRP P f QLDBWFE WR BOO BGGFDWFE SBUWLFV-

    . )/ 5P9F DG9MDHG : R KBCBKK9E E9: HK9MHKDBL

    . )/ )/ AI F OBCRUBWRUa VI BOO I BYF BQ FGGFDWLYF ERDf P FQWFE SURDFEf UF GRU FYBOf BWLQH BQE VFOFDWLQH UFGFUUBO OBCRUBWRULFV BV [ FOO BV DRQVf OWBQWV [ I R BUF WR SURYLEF VFDRQE RSLQLRQV GRU I LVWRSBWI RORHa) DaWRORHa BQE UFOBWFE ELVDLSOLQFV- 7BCRUBWRUa P BQBHFP FQW) [ LWI WI F BEYLDF RG f VFUV RG OBCRUBWRUa VFUYLDFV [ I FUF BSSURSULBWF) VI BOO CF UFVSRQVLCOF GRU VFOFDWLQH BQE P RQLWRULQH WI F Tf BOLWa RG UFGFUUBO OBCRUBWRULFV BQE DRQVf OWBQWV BQE VI BOO FQVf UF WI BW WI F UFGFUUBO OBCRUBWRUa RU UFGFUUBO DRQVf OWBQW LV DRP SFWFQW WR SFUGRUP WI F UFTf FVWFE F] BP LQBWLRQV-

    . )/ ), 3 UUBQHFP FQWV [ LWI UFGFUUBO OBCRUBWRULFV VI BOO CF UFYLF[ FE SFULRELDBOOa WR FQVf UF WI BW1

    B( UFTf LUFP FQWV) LQDOf ELQH WI F SUF,F] BP LQBWLRQ BQE SRVW,F] BP LQBWLRQ SURDFEf UFV) BUF BEFTf BWFOa EFGLQFE) ERDf P FQWFE) BQE f QEFUVWRRE2

    C( WI F UFGFUUBO OBCRUBWRUa LV BCOF WR P FFW WI F UFTf LUFP FQWV BQE WI BW WI FUF BUF QR DRQGOLDWV RG LQWFUFVW2

    D( VFOFDWLRQ RG F] BP LQBWLRQ SURDFEf UFV LV BSSURSULBWF GRU WI F LQWFQEFE f VF2

    E( UFVSFDWLYF UFVSRQVLCLOLWLFV GRU WI F LQWFUSUFWBWLRQ RG F] BP LQBWLRQ UFVf OWV BUF DOFBUOa EFGLQFE-

    : FDRUEV RG Vf DI UFYLF[ V VI BOO CF P BLQWBLQFE LQ BDDRUEBQDF [ LWI QBWLRQBO) UFHLRQBO RU ORDBO UFTf LUFP FQWV)

    . )/ )1 AI F OBCRUBWRUa VI BOO P BLQWBLQ B UFHLVWFU RG BOO UFGFUUBO OBCRUBWRULFV WI BW LW f VFV- 3 UFHLVWFU VI BOO CF NFSW RG BOO VBP SOFV WI BW I BYF CFFQ UFGFUUFE WR BQRWI FU OBCRUBWRUa- AI F QBP F BQE BEEUFVV RG WI F OBCRUBWRUa UFVSRQVLCOF GRU WI F F] BP LQBWLRQ UFVf OW VI BOO CF SURYLEFE WR WI F f VFU RG OBCRUBWRUa VFUYLDFV- 3 Ef SOLDBWF RG WI F OBCRUBWRUa UFSRUW VI BOO CF UFWBLQFE LQ CRWI WI F SBWLFQW UFDRUE BQE LQ WI F SFUP BQFQW GLOF RG WI F OBCRUBWRUa-

    / -0-/ AI F UFGFUULQH OBCRUBWRUa BQE QRW WI F UFGFUUBO OBCRUBWRUa VI BOO CF UFVSRQVLCOF GRU FQVf ULQH WI BW UFGFUUBO OBCRUBWRUa F] BP LQBWLRQ UFVf OWV BQE GLQELQHV BUF SURYLEFE WR WI F SFUVRQ P BNLQH WI F UFTf FVW- 6G WI F UFGFUULQH OBCRUBWRUa SUFSBUFV WI F UFSRUW) LW VI BOO LQDOf EF BOO FVVFQWLBO FOFP FQWV RG WI F UFVf OWV UFSRUWFE Ca WI F UFGFUUBO OBCRUBWRUa) [ LWI Rf W BOWFUBWLRQV WI BW DRf OE BGGFDW DOLQLDBO LQWFUSUFWBWLRQ-

    8 BWLRQBO) UFHLRQBO BQE ORDBO UFHf OBWLRQV P Ba BSSOa-

    5 R[ FYFU) WI LV ERFV QRW UFTf LUF WI BW WI F UFGFUULQH OBCRUBWRUa UFSRUW LQDOf EF FYFUa [ RUE BQE I BYF WI F F] BDW GRUP BW RG WI F UFGFUUBO OBCRUBWRUa UFSRUW) f QOFVV QBWLRQBO.ORDBO OB[ V RU UFHf OBWLRQV UFTf LUF LW- AI F UFGFUULQH OBCRUBWRUa ELUFDWRU P Ba FOFDW WR SURYLEF BEELWLRQBO LQWFUSUFWBWLYF UFP BUNV WR WI RVF) LG BQa) RG WI F UFGFUUBO OBCRUBWRUa) LQ WI F DRQWF] W RG WI F SBWLFQW BQE WI F ORDBO P FELDBO FQYLURQP FQW- AI F Bf WI RU RG Vf DI BEEFE UFP BUNV VI Rf OE CF DOFBUOa LEFQWLGLFE-

    . )0 5PMBKG9E LBKOD; BL 9GA LNI I EDBL

    . )0)/ 7BCRUBWRUa P BQBHFP FQW VI BOO EFGLQF BQE ERDf P FQW LWV SROLDLFV BQE SURDFEf UFV GRU WI F VFOFDWLRQ BQE f VF RG Sf UDI BVFE F] WFUQBO VFUYLDFV) FTf LSP FQW BQE DRQVf P BCOF Vf SSOLFV WI BW BGGFDW WI F Tf BOLWa RG LWV VFUYLDF- 9 f UDI BVFE LWFP V VI BOO DRQVLVWFQWOa P FFW WI F OBCRUBWRUa"V Tf BOLWa UFTf LUFP FQWV- 8 BWLRQBO) UFHLRQBO RU ORDBO UFHf OBWLRQV P Ba UFTf LUF UFDRUEV RG Sf UDI BVFE LWFP V- AI FUF VI BOO CF SURDFEf UFV BQE DULWFULB GRU LQVSFDWLRQ) BDDFSWBQDF.UFMFDWLRQ BQE VWRUBHF RG DRQVf P BCOF P BWFULBOV-

    . )0), 9 f UDI BVFE FTf LSP FQW BQE DRQVf P BCOF Vf SSOLFV WI BW BGGFDW WI F Tf BOLWa RG WI F VFUYLDF VI BOO QRW CF f VFE f QWLO WI Fa I BYF CFFQ YFULGLFE BV DRP SOaLQH [ LWI VWBQEBUE VSFDLGLDBWLRQV RU UFTf LUFP FQWV EFGLQFE GRU WI F SURDFEf UFV DRQDFUQFE- AI LV P Ba CF BDDRP SOLVI FE Ca F] BP LQLQH Tf BOLWa DRQWURO VBP SOFV BQE YFULGaLQH WI BW

    2

  • --0 -0. "&")*+#!!(

    D8EG>FE 4D8 4668BF45>8# * A6G?8@F4F

  • 338%386 '+ '- ./(&&,

    *$.$( 3@ CM CL > ?M?KFCG?> MB;M GHG=HG@HKFCGA ?Q;FCG;MCHGL =HNE> K?=NK HK MB;M MB?K? CL > HN< M ;< HNM MB?E;< HK;MHKRL =HFIEC;G=? PCMB CML HPG IHEC=C?L HKIKH=?> NK?L ;L ACO?G CG MB? JN;ECMRF;GN;E" IKH=?> NK?L MHC> ?GMC@R" > H=NF?GM;G> ?ECFCG;M?MB?KHHM=;NL? L!LB;EE < ?IKHFIMERCFIE?F?GM?> L??*$'&!$*$.$) 9 B? E;< HK;MHKR LB;EE > ?@CG? ;G> CFIE?F?GM IKH=?> NK?L @HK MB? K?E?;L? H@ K?LNEML CG MB? =;L? H@GHG=HG@HKFCMC?L"CG=EN> CGAMB?K?OC?PH@LN=BK?LNEML$ 9 B?L??O?GMLLB;EE < ?K?=HK> ?> $

    *$'&1HKK?=MCO?;=MCHG*$'&$' 7 KH=?> NK?L @HK =HKK?=MCO? ;=MCHG LB;EE CG=EN> ? ;G CGO?LMCA;MCO? IKH=?LLMH > ?M?KFCG?MB? NG> ?KERCGA=;NL?HK=;NL?LH@MB?IKH< E?F$ 9 B?L?LB;EE"PB?K?;IIKHIKC;M?"E?;> MHIK?O?GMCO? ;=MCHGL$1HKK?=MCO? ;=MCHGLB;EE < ?;IIKHIKC;M?MHMB?F;AGCMN> ?H@MB?IKH< E?F ;G> =HFF?GLNK;M?PCMBIHLLC< E?KCLDL$*$'&$( 4;< HK;MHKRF;G;A?F?GM LB;EE > H=NF?GM ;G> CFIE?F?GM ;GR =B;GA?L K?JNCK?> MH CML HI?K;MCHG;EIKH=?> NK?LK?LNEMCGA@KHF =HKK?=MCO?;=MCHGCGO?LMCA;MCHGL$*$'&$) 4;< HK;MHKRF;G;A?F?GMLB;EE FHGCMHKMB? K?LNEMLH@ ;GR =HKK?=MCO? ;=MCHGM;D?G" CG HK> ?KMH ?GLNK?MB;MMB?RB;O? < ??G?@@?=MCO?CGHO?K=HFCGAMB?C> ?GMC@C?> IKH< E?FL$*$'&$* : B?G MB? C> ?GMC@C=;MCHG H@ GHG#=HG@HKFCMR HK MB? =HKK?=MCO? ;=MCHG CGO?LMCA;MCHG =;LML > HN< M HG=HFIEC;G=?PCMB IHEC=C?L ;G> IKH=?> NK?L HKMB? JN;ECMRF;G;A?F?GMLRLM?F" E;< HK;MHKR F;G;A?F?GM LB;EE?GLNK?MB;M ;IIKHIKC;M? ;K?;LH@;=MCOCMR ;K? ;N> CM?> CG ;==HK> ;G=?PCMB *$'*$ 9 B?K?LNEMLH@=HKK?=MCO? ;=MCHGLB;EE < ?LN< FCMM?> @HKE;< HK;MHKRF;G;A?F?GMK?OC?P$

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

    '&

  • ;;C&;C? (,(/01)''.

    + %()%, < HIVYH[VY`THUHNLTLU[ZOHSSWYV]PKLHJJLZZ[VZ\P[HISLLK\JH[PVUHSHUK[YHPUPUNVWWVY[\UP[PLZMVYHSSSHIVYH[VY`WLYZVUULSHUKYLSL]HU[\ZLYZVMSHIVYH[VY`ZLY]PJLZ%

    + %(* A \HSP[`HUK[LJOUPJHSYLJVYKZ+ %(*%( DOLSHIVYH[VY`ZOHSSLZ[HISPZOHUKPTWSLTLU[WYVJLK\YLZMVYPKLU[PMPJH[PVU#JVSSLJ[PVU#PUKL_PUN#HJJLZZ#Z[VYHNL#THPU[LUHUJLHUKZHMLKPZWVZHSVMX\HSP[`HUK[LJOUPJHSYLJVYKZ%+ %(*%) 3SSYLJVYKZZOHSSILSLNPISLHUKZ[VYLKZ\JO[OH[[OL` HYLYLHKPS`YL[YPL]HISL% B LJVYKZTH` ILZ[VYLKVU HU` HWWYVWYPH[L TLKP\T Z\IQLJ[ [V UH[PVUHS# YLNPVUHS VY SVJHS SLNHS YLX\PYLTLU[Z !ZLL > V[L# + %*%("%8HJPSP[PLZZOHSSWYV]PKLHZ\P[HISLLU]PYVUTLU[[VWYL]LU[KHTHNL#KL[LYPVYH[PVU#SVZZVY\UH\[OVYPaLKHJJLZZ%+ %(*%* DOL SHIVYH[VY`ZOHSS OH]LHWVSPJ`[OH[KLMPULZ[OLSLUN[OVM[PTL]HYPV\Z YLJVYKZ WLY[HPUPUN[V[OLX\HSP[`THUHNLTLU[Z`Z[LTHUKL_HTPUH[PVUYLZ\S[ZHYL[VILYL[HPULK% B L[LU[PVU[PTLZOHSSILKLMPULK I`[OLUH[\YLVM[OLL_HTPUH[PVUVYZWLJPMPJHSS`MVYLHJOYLJVYK%

    > H[PVUHS#YLNPVUHSHUKSVJHSYLN\SH[PVUZTH`HWWS`%DOLZLYLJVYKZTH` PUJS\KLI\[HYLUV[SPTP[LK[V[OLMVSSV^ PUN1H" YLX\LZ[MVYTZ!PUJS\KPUN[OLWH[PLU[JOHY[VYTLKPJHSYLJVYKVUS`PM\ZLKHZ[OLYLX\LZ[MVYT"2I" L_HTPUH[PVUYLZ\S[ZHUKYLWVY[Z2J" PUZ[Y\TLU[WYPU[V\[Z2K" L_HTPUH[PVUWYVJLK\YLZ2L" SHIVYH[VY` V^YR$IVVRZVYZOLL[Z2M" HJJLZZPVUYLJVYKZ2N" JHSPIYH[PVUM\UJ[PVUZHUKJVU]LYZPVUMHJ[VYZ2O" X\HSP[`JVU[YVSYLJVYKZ2P" JVTWSHPU[ZHUKHJ[PVU[HRLU2Q" YLJVYKZVMPU[LYUHSHUKL_[LYUHSH\KP[Z2R" L_[LYUHSX\HSP[`HZZLZZTLU[YLJVYKZ&PU[LYSHIVYH[VY`JVTWHYPZVUZ2;" X\HSP[`PTWYV]LTLU[YLJVYKZ2T" PUZ[Y\TLU[THPU[LUHUJLYLJVYKZ#PUJS\KPUNPU[LYUHSHUKL_[LYUHSJHSPIYH[PVUYLJVYKZ2U" SV[KVJ\TLU[H[PVU#JLY[PMPJH[LZVMZ\WWSPLZ#WHJRHNLPUZLY[Z2V" PUJPKLU[&HJJPKLU[YLJVYKZHUKHJ[PVU[HRLU2W" Z[HMM[YHPUPUNHUKJVTWL[LUJ`YLJVYKZ%

    + %(+ ;U[LYUHSH\KP[Z+ %(+ %( ;UVYKLY[V]LYPM`[OH[VWLYH[PVUZJVU[PU\L[VJVTWS` P^[O[OLYLX\PYLTLU[ZVM[OLX\HSP[`THUHNLTLU[Z`Z[LT#PU[LYUHSH\KP[ZVMHSSLSLTLU[ZVM[OL Z`Z[LT# IV[OTHUHNLYPHSHUK[LJOUPJHS# ZOHSSILJVUK\J[LKH[PU[LY]HSZ KLMPULK I`[OL Z`Z[LT P[ZLSM% DOL PU[LYUHS H\KP[ ZOHSS WYVNYLZZP]LS` HKKYLZZ [OLZL LSLTLU[Z HUKLTWOHZPaLHYLHZJYP[PJHSS`PTWVY[HU[[VWH[PLU[JHYL%

    ((

  • ;;C&;C? (,(/01)''.

    + %(+ %) 3 \KP[Z ZOHSS IL MVYTHSS` WSHUULK# VYNHUPaLK HUK JHYYPLK V\[ I` [OL X\HSP[` THUHNLYVYKLZPNUH[LKX\HSPMPLKWLYZVUULS% @ LYZVUULSZOHSSUV[H\KP[[OLPY V^ UHJ[P]P[PLZ%DOLWYVJLK\YLZMVYPU[LYUHSH\KP[ZZOHSSILKLMPULK HUK KVJ\TLU[LK HUK PUJS\KL [OL [`WLZ VM H\KP[# MYLX\LUJPLZ# TL[OVKVSVNPLZ HUK YLX\PYLKKVJ\TLU[H[PVU%FOLUKLMPJPLUJPLZVYVWWVY[\UP[PLZMVYPTWYV]LTLU[HYLUV[LK#[OLSHIVYH[VY`ZOHSS\UKLY[HRLHWWYVWYPH[L JVYYLJ[P]L VY WYL]LU[P]L HJ[PVUZ# O^PJO ZOHSS IL KVJ\TLU[LK HUK JHYYPLK V\[ P^[OPU HU HNYLLK\WVU[PTL%

    DOLTHPULSLTLU[ZVM[OLX\HSP[`THUHNLTLU[ Z`Z[LTZOV\SKUVYTHSS`ILZ\IQLJ[[VPU[LYUHSH\KP[VUJLL]LY`[^LS]LTVU[OZ%

    + %(+ %* DOLYLZ\S[ZVMPU[LYUHSH\KP[ZZOHSSILZ\ITP[[LK[VSHIVYH[VY`THUHNLTLU[MVYYL]PL^ %

    + %(, = HUHNLTLU[YL]PL^ + %(,%( ;U VYKLY [V LUZ\YL [OLPY JVU[PU\PUN Z\P[HIPSP[` HUK LMMLJ[P]LULZZ PU Z\WWVY[ VM WH[PLU[ JHYL HUK [VPU[YVK\JL HU` ULJLZZHY` JOHUNLZ VY PTWYV]LTLU[Z# SHIVYH[VY` THUHNLTLU[ ZOHSS YL]PL^ [OL SHIVYH[VY` ZX\HSP[`THUHNLTLU[ Z`Z[LTHUKHSSVMP[ZTLKPJHSZLY]PJLZ#PUJS\KPUNL_HTPUH[PVUHUKHK]PZVY`HJ[P]P[PLZ%DOLYLZ\S[Z VM[OL YL]PL^ ZOHSS IL PUJVYWVYH[LK PU[V H WSHU[OH[ PUJS\KLZ NVHSZ# VIQLJ[P]LZ HUK HJ[PVU WSHUZ% 3 [`WPJHSWLYPVKMVYJVUK\J[PUNHTHUHNLTLU[YL]PL^ PZVUJLL]LY`[^LS]LTVU[OZ%

    + %(,%) = HUHNLTLU[YL]PL^ ZOHSS[HRLHJJV\U[VM#I\[UV[ILSPTP[LK[V1

    H" MVSSV^ $\WVMWYL]PV\ZTHUHNLTLU[YL]PL^ Z2I" Z[H[\ZVMJVYYLJ[P]LHJ[PVUZ[HRLUHUKYLX\PYLKWYL]LU[P]LHJ[PVU2J" YLWVY[ZMYVTTHUHNLYPHSHUKZ\WLY]PZVY`WLYZVUULS2K" [OLV\[JVTLVMYLJLU[PU[LYUHSH\KP[Z2L" HZZLZZTLU[ I` L_[LYUHSIVKPLZ2M" [OLV\[JVTLVML_[LYUHSX\HSP[`HZZLZZTLU[HUKV[OLYMVYTZVMPU[LYSHIVYH[VY`JVTWHYPZVU2N" HU` JOHUNLZPU[OL]VS\TLHUK[`WLVM V^YR\UKLY[HRLU2O" MLLKIHJR#PUJS\KPUNJVTWSHPU[ZHUKV[OLYYLSL]HU[MHJ[VYZ#MYVTJSPUPJPHUZ#WH[PLU[ZHUKV[OLYWHY[PLZ2P" X\HSP[`PUKPJH[VYZMVYTVUP[VYPUN[OLSHIVYH[VY` ZJVU[YPI\[PVU[VWH[PLU[JHYL2Q" UVUJVUMVYTP[PLZ2R" TVUP[VYPUNVM[\YUHYV\UK[PTL2;" YLZ\S[ZVMJVU[PU\V\ZPTWYV]LTLU[WYVJLZZLZ2T" L]HS\H[PVUVMZ\WWSPLYZ%COVY[LY PU[LY]HSZ IL[^LLU YL]PL^ Z ZOV\SK IL HKVW[LK O^LU H X\HSP[` THUHNLTLU[ Z`Z[LT PZ ILPUNLZ[HISPZOLK% DOPZ P^SS HSSV^ LHYS` HJ[PVU [V IL [HRLU PU YLZWVUZL [V [OVZL HYLHZ PKLU[PMPLK HZ YLX\PYPUNHTLUKTLU[VM[OLX\HSP[`THUHNLTLU[ Z`Z[LTVYV[OLYWYHJ[PJLZ%+ %(,%* DOL X\HSP[`HUK HWWYVWYPH[LULZZ VM[OL SHIVYH[VY` Z JVU[YPI\[PVU[V WH[PLU[JHYL ZOHSS# [V[OLL_[LU[WVZZPISL#ILTVUP[VYLKHUKL]HS\H[LKVIQLJ[P]LS`%> ?D7 6 H[HH]HPSHISL P^SSKPMMLYHJJVYKPUN[VSHIVYH[VY`[`WLVYSVJH[PVU!L%N%OVZWP[HS#JSPUPJVYYLMLYYHSSHIVYH[VY`"%

    ()

  • ;;C&;C? (,(/01)''.

    + %(,%+ 8PUKPUNZHUK[OLHJ[PVUZ[OH[HYPZLMYVTTHUHNLTLU[YL]PL^ ZZOHSSILYLJVYKLK#HUKSHIVYH[VY`Z[HMMZOHSSILPUMVYTLKVM[OLZLMPUKPUNZHUK[OLKLJPZPVUZTHKLHZHYLZ\S[VM[OLYL]PL^ % < HIVYH[VY`THUHNLTLU[ZOHSSLUZ\YL[OH[HYPZPUNHJ[PVUZHYLKPZJOHYNLK P^[OPUHUHWWYVWYPH[LHUKHNYLLK$\WVU[PTL%

    , DLJOUPJHSYLX\PYLTLU[Z

    ,%( @LYZVUULS,%(%( < HIVYH[VY` THUHNLTLU[ZOHSS OH]L HU VYNHUPaH[PVUHS WSHU# WLYZVUULS WVSPJPLZ HUKQVI KLZJYPW[PVUZ[OH[KLMPULX\HSPMPJH[PVUZHUKK\[PLZMVYHSSWLYZVUULS%,%(%) < HIVYH[VY` THUHNLTLU[ ZOHSS THPU[HPU YLJVYKZ VM [OL YLSL]HU[ LK\JH[PVUHS HUK WYVMLZZPVUHSX\HSPMPJH[PVUZ# [YHPUPUN HUK L_WLYPLUJL# HUK JVTWL[LUJLVMHSS WLYZVUULS% DOPZ PUMVYTH[PVU ZOHSS IL YLHKPS`H]HPSHISL[VYLSL]HU[WLYZVUULS#HUKTH` PUJS\KL1H" JLY[PMPJH[PVUVYSPJLUZL#PMYLX\PYLK2I" YLMLYLUJLZMYVTWYL]PV\ZLTWSV` TLU[2J" QVIKLZJYPW[PVUZ2K" YLJVYKZVMJVU[PU\PUNLK\JH[PVUHUKHJOPL]LTLU[Z2L" JVTWL[LUJ` L]HS\H[PVUZ2M" WYV]PZPVUMVY\U[V^ HYKPUJPKLU[VYHJJPKLU[YLWVY[Z%?[OLYYLJVYKZH]HPSHISL[VH\[OVYPaLKWLYZVUZYLSH[PUN[VWLYZVUULSOLHS[OTH` PUJS\KLYLJVYKZVML_WVZ\YL[VVJJ\WH[PVUHSOHaHYKZHUKYLJVYKZVMPTT\UPaH[PVUZ[H[\Z%,%(%* DOL SHIVYH[VY` ZOHSS IL KPYLJ[LK I` H WLYZVU VY WLYZVUZ OH]PUN L_LJ\[P]L YLZWVUZPIPSP[` HUK [OLJVTWL[LUJL[VHZZ\TLYLZWVUZPIPSP[`MVY[OLZLY]PJLZWYV]PKLK%> ?D7 : LYL# #! $ % " PZ\UKLYZ[VVKHZ[OLWYVK\J[VMIHZPJHJHKLTPJ#WVZ[NYHK\H[LHUKJVU[PU\PUNLK\JH[PVU#HZ

    L^SSHZ[YHPUPUNHUKL_WLYPLUJLVMZL]LYHS L`HYZPUHTLKPJHSSHIVYH[VY`%,%(%+ DOL YLZWVUZPIPSP[PLZ VM [OL SHIVYH[VY` KPYLJ[VY VY KLZPNULLZ ZOHSS PUJS\KL WYVMLZZPVUHS# ZJPLU[PMPJ#JVUZ\S[H[P]LVYHK]PZVY`VYNHUPaH[PVUHS#HKTPUPZ[YH[P]LHUKLK\JH[PVUHSTH[[LYZ%DOLZLZOHSSILYLSL]HU[[V[OLZLY]PJLZVMMLYLK I` [OLSHIVYH[VY`%DOLSHIVYH[VY`KPYLJ[VYVYKLZPNULLZMVYLHJO[HZRZOV\SKOH]L[OLHWWYVWYPH[L[YHPUPUNHUKIHJRNYV\UK[VILHISL[VKPZJOHYNL[OLMVSSV^ PUNYLZWVUZPIPSP[PLZ1H" WYV]PKLHK]PJL[V[OVZLYLX\LZ[PUNPUMVYTH[PVUHIV\[[OLJOVPJLVM[LZ[Z#[OL\ZLVM[OLSHIVYH[VY`ZLY]PJL

    HUK[OLPU[LYWYL[H[PVUVMSHIVYH[VY`KH[H2I" ZLY]LHZHUHJ[P]LTLTILY!Z"VM[OLTLKPJHSZ[HMMMVY[OVZLMHJPSP[PLZZLY]LK#PMHWWSPJHISLHUKHWWYVWYPH[L2J" YLSH[LHUKM\UJ[PVULMMLJ[P]LS`!PUJS\KPUNJVU[YHJ[\HSHYYHUNLTLU[Z#PMULJLZZHY`"# P^[O

    (" HWWSPJHISLHJJYLKP[PUNHUKYLN\SH[VY`HNLUJPLZ#)" HWWYVWYPH[LHKTPUPZ[YH[P]LVMMPJPHSZ#*" [OLOLHS[OJHYLJVTT\UP[`#+ " [OLWH[PLU[WVW\SH[PVUZLY]LK2

    (*

  • ;;C&;C? (,(/01)''.

    K" KLMPUL# PTWSLTLU[ HUK TVUP[VY Z[HUKHYKZ VM WLYMVYTHUJL HUK A \HSP[` PTWYV]LTLU[ VM [OL TLKPJHSSHIVYH[VY`ZLY]PJLVYZLY]PJLZ2

    L" PTWSLTLU[[OLX\HSP[`THUHNLTLU[ Z`Z[LT ![OLSHIVYH[VY`KPYLJ[VYHUKWYVMLZZPVUHSSHIVYH[VY`WLYZVUULSZOV\SK WHY[PJPWH[L HZ TLTILYZ VM [OL ]HYPV\Z X\HSP[` PTWYV]LTLU[ JVTTP[[LLZ VM [OL PUZ[P[\[PVU# PMHWWSPJHISL"2

    M" TVUP[VYHSS V^YRWLYMVYTLKPU[OLSHIVYH[VY`[VKL[LYTPUL[OH[YLSPHISLKH[HHYLILPUNNLULYH[LK2N" LUZ\YL[OH[[OLYLHYLZ\MMPJPLU[X\HSPMPLKWLYZVUULS P^[OHKLX\H[LKVJ\TLU[LK[YHPUPUNHUKL_WLYPLUJL[V

    TLL[[OLULLKZVM[OLSHIVYH[VY`2O" WSHU#ZL[NVHSZ#KL]LSVWHUKHSSVJH[LYLZV\YJLZHWWYVWYPH[L[V[OLTLKPJHSLU]PYVUTLU[2P" WYV]PKLLMMLJ[P]LHUKLMMPJPLU[HKTPUPZ[YH[PVUVM[OLTLKPJHSSHIVYH[VY`ZLY]PJL#PUJS\KPUNI\KNL[WSHUUPUN

    HUKJVU[YVS P^[O YLZWVUZPISLMPUHUJPHSTHUHNLTLU[# PUHJJVYKHUJL P^[OPUZ[P[\[PVUHSHZZPNUTLU[VMZ\JOYLZWVUZPIPSP[PLZ2

    Q" WYV]PKL LK\JH[PVUHS WYVNYHTTLZ MVY [OL TLKPJHS HUK SHIVYH[VY` Z[HMM HUK WHY[PJPWH[L PU LK\JH[PVUHSWYVNYHTTLZVM[OLPUZ[P[\[PVU2

    R" WSHUHUKKPYLJ[YLZLHYJOHUKKL]LSVWTLU[HWWYVWYPH[L[V[OLMHJPSP[`2;" ZLSLJ[HUKTVUP[VYHSSYLMLYYHSSHIVYH[VYPLZMVYX\HSP[`VMZLY]PJL2T" PTWSLTLU[HZHMLSHIVYH[VY`LU]PYVUTLU[PUJVTWSPHUJL P^[ONVVKWYHJ[PJLHUKHWWSPJHISLYLN\SH[PVUZ2U" HKKYLZZHU`JVTWSHPU[#YLX\LZ[VYZ\NNLZ[PVUMYVT\ZLYZVMSHIVYH[VY`ZLY]PJLZ2V" LUZ\YLNVVKZ[HMMTVYHSL%DOLSHIVYH[VY`KPYLJ[VYULLKUV[WLYMVYTHSSYLZWVUZPIPSP[PLZWLYZVUHSS`% : V^ L]LY#P[PZ[OLSHIVYH[VY`KPYLJ[VY

    O^VYLTHPUZYLZWVUZPISLMVY[OLV]LYHSSVWLYH[PVUHUKHKTPUPZ[YH[PVUVM[OLSHIVYH[VY`#MVYLUZ\YPUN[OH[X\HSP[`ZLY]PJLZHYLWYV]PKLKMVYWH[PLU[Z%,%(%, DOLYLZOHSSILZ[HMMYLZV\YJLZHKLX\H[L[V[OL\UKLY[HRPUNVM[OL V^YRYLX\PYLKHUK[OLJHYY`PUNV\[VMV[OLYM\UJ[PVUZVM[OLX\HSP[`THUHNLTLU[ Z`Z[LT%,%(%- @LYZVUULS ZOHSS OH]L [YHPUPUN ZWLJPMPJ [V X\HSP[` HZZ\YHUJL HUK X\HSP[` THUHNLTLU[ MVY ZLY]PJLZVMMLYLK%,%(%. < HIVYH[VY` THUHNLTLU[ ZOHSS H\[OVYPaL WLYZVUULS [V WLYMVYT WHY[PJ\SHY [HZRZ Z\JO HZ ZHTWSPUN#L_HTPUH[PVU HUK VWLYH[PVU VMWHY[PJ\SHY [`WLZ VMLX\PWTLU[# PUJS\KPUN \ZL VMJVTW\[LYZ PU [OL SHIVYH[VY`PUMVYTH[PVU Z`Z[LT !ZLL3 UUL_4"%,%(%/ @VSPJPLZ ZOHSS IL LZ[HISPZOLK O^PJO KLMPUL O^V TH` \ZL [OL JVTW\[LY Z`Z[LT# O^V TH` HJJLZZWH[PLU[KH[HHUK O^VPZH\[OVYPaLK[VLU[LYHUK JOHUNL WH[PLU[YLZ\S[Z#%JVYYLJ[IPSSPUNVYTVKPM`JVTW\[LYWYVNYHTZ!ZLL3 UUL_LZ4 HUK5 "%,%(%0 DOLYLZOHSSILHJVU[PU\PUNLK\JH[PVUWYVNYHTTLH]HPSHISL[VZ[HMMH[HSSSL]LSZ%,%(%(' 7 TWSV`LLZZOHSSIL[YHPULK[VWYL]LU[VYJVU[HPU[OLLMMLJ[ZVMHK]LYZLPUJPKLU[Z%

    ,%(%(( DOLJVTWL[LUJ`VMLHJOWLYZVU[VWLYMVYTHZZPNULK[HZRZZOHSSILHZZLZZLKMVSSV^ PUN[YHPUPUNHUKWLYPVKPJHSS`[OLYLHM[LY% B L[YHPUPUNHUKYLHZZLZZTLU[ZOHSSVJJ\Y O^LUULJLZZHY`%,%(%() DOL WLYZVUULS THRPUN WYVMLZZPVUHS Q\KNLTLU[Z P^[O YLMLYLUJL [V L_HTPUH[PVUZ ZOHSS OH]L [OLHWWSPJHISL[OLVYL[PJHSHUKWYHJ[PJHSIHJRNYV\UKHZ L^SSHZYLJLU[L_WLYPLUJL% @ YVMLZZPVUHSQ\KNLTLU[ZJHUIL

    (+