DKDBSQNKTW
6 1!.1&5..16 1#$-
.MYD SNDRSDKKDM VNQCDM LDS CD FQNNSRS LNFDKHIJD YNQFUTKCHFGDHC
FDOQNCTBDDQC#DRNMC@MJRJ@MGDSUNNQJNLDMC@SDQDDMCDEDBSNOSQDDCS.MYD
JK@MSDMCHDMRS Y@K CHS NO UDQYNDJ GDQRSDKKDM YNVDK AHMMDM @KR ATHSDM CD
V@@QANQFSDQLHIM #D KDUDMRCTTQ U@M GDS SNDRSDK VNQCS C@@QCNNQ MHDS MDF@SHDE
ADijMUKNDC
.MCDQRS@@MCD V@@QANQFUNNQV@@QCDM YHIM FDRSNDKC NO CD $4 1HBGSKHIM
$& DM GDS !TQFDQKHIJ 6DSANDJ #D C@@QTHS UNNQSUKNDHDMCD QDBGSDM AKHIUDM
NMUDQKDS.NJCDV@@QANQFUDQOKHBGSHMFDMU@MCDUDQJNODQM@@QCDDHMCFDAQTHJDQ
AKHIUDMNM@@MFDS@RS
5NNQCHSSNDRSDKUDQKDMDMVHIV@@QANQFUNKFDMRNMCDQRS@@MCDUNNQV@@QCDM
6HIUDQGDKODMJNRSDKNNRLDSHM@BGSMDLHMFU@MCDUNNQV@@QCDMSNSDMLDS
FDAQDJDM @@M GDS SNDRSDKCHD YHBG NODMA@QDM AHMMDM L@@MCDM U@M@ECD
C@STLU@MKDUDQHMF@@MCDDHMCFDAQTHJDQ#DYDV@@QANQFUNNQV@@QCDMYHIMMHDS
U@MSNDO@RRHMFHMFDU@KU@MOQNEDRRHNMDDKNEC@@QLDDFDKHIJSDRSDKKDMFDAQTHJ
#DV@@QANQFOQDRS@SHDGNTCSHMC@SGDSSNDRSDKJNRSDKNNRVNQCSSDQTFFDAQ@BGSHM
CDSNDRS@MCCHDGDSG@CUNNQGDSCDEDBSNOSQ@C&DAQDJJHFDNMCDQCDKDMVNQCDM
GDQRSDKCNEUDQU@MFDM*NRSDKNNRUDQU@MFDMNMCDQCDKDMVNQCDMNMRDHFDMCNL
'DSFDAQDJLNDS SDQRSNMC FDLDKC VNQCDMNL LNFDKHIJD UDQCDQDRBG@CD SD
UNNQJNLDM
5NNQDDMADQNDONOV@@QANQFCHDMSGDS@@MJNNOADVHIRLDS@@MJNNO DMNE
KDUDQHMFRC@STLSDVNQCDMNUDQKDFC
#D V@@QANQF GDDES FDDM ADSQDJJHMF NO RBG@CD @@M JVDSRA@QD NMCDQCDKDM
YN@KRUHSQNJDQ@LHRBGFK@RJTMRSRSNEQTAADQCHDNMSRS@@MHRCNNQNMYNQFUTKCHF
FDAQTHJ
#D V@@QANQF GDDES FDDM ADSQDJJHMF NO JKDHMD @EVHIJHMFDM U@M CD FDRSDKCD
JV@KHSDHSCHDUNNQCDV@@QCDDMCDTFCDKHIJGDHCU@MGDSSNDRSDKNMADCTHCDMCYHIM
#DV@@QANQFFDKCSDUDMLHMUNNQRBG@CDUDQNNQY@@JSCNNQ
q BGDLHRBGDDMDKDJSQNBGDLHRBGDHMVDQJHMFU@MV@SDQ
q @AMNQL@KDLHKHDTNLRS@MCHFGDCDMHMGDS@KFDLDDM
q UNNQGDSSNDRSDKNMDHFDMKHIJDADCQHIERNLRS@MCHFGDCDM
q BNMS@BSLDS@FQDRRHDUDRSNEEDM
#D V@@QANQF GDDES FDDM ADSQDJJHMF NO FDAQDJDM CNNQ SQ@MRONQSRBG@CD CHD
ATHSDM NMYD UDQ@MSVNNQCDKHIJGDHC HR NMSRS@@M MHDS U@JJTMCHFD HMRS@KK@SHD NE
LNMS@FDUDQJDDQCFDAQTHJFDAQDJJHFNMCDQGNTCNEGDSMHDSHM @BGS MDLDM
U@MCDFDAQTHJRNELNMS@FD@@MVHIYHMFDM
(B)
DKDBSQNKTW
q $UDMSTDKKD1DO@Q@STQDMCŘQEDMMTQ
UNMDHMDL*TMCDMCHDMRSNCDQ
RNMRSHFDM@TSNQHRHDQSDM2SDKKDM
CTQBGFDEŘGQSVDQCDM
q $RHRSVHBGSHFC@MTQ.QHFHM@K
$QR@SYSDHKDUDQVDMCDSVDQCDM
q #HDRDR&DQĔSDMSGĔKSHL
*ĔKSDJQDHRK@TE*NGKDMV@RRDQRSNEE
TRCHDRDL&QTMCC@QECHD
6@QSTMFTMCC@R-@BGEHHKKDM
@TRRBGKHDKHBGUNM@TSNQHRHDQSDL
%@BGODQRNM@KCTQBGFDEŘGQSVDQCDM
q !DMTSYDM2HDMHD
,DS@KKFDFDMRSĔMCDTLC@R&DQĔS
YTQDHMHFDMC@DRADRBGĔCHFS
VDQCDMJŅMMSD
q 3QHSSDHMD2SŅQTMFNCDQDHM#DEDJS
DHMUDQRTBGDM2HDMHBGSC@R&DQĔS
RDKARSYTQDO@QHDQDM$KDJSQNFDQĔSD
CŘQEDMMTQUNM$KDJSQN%@BGJQĔESDM
QDO@QHDQSVDQCDMC@CTQBG
TMR@BGFDLĔD1DO@Q@STQDM
DQGDAKHBGD%NKFDRBGĔCDMDMSRSDGDM
JŅMMDM6DMCDM2HDRHBGAHSSD@M
CHDMĔBGRSD*TMCDMCHDMRSRSDKKD
&DAQ@TBG
q #HD'@TRG@KSRJŘGKTMC
&DEQHDQFDQĔSDRHMCMTQYTQ
$HMK@FDQTMFAYVYTL$HMEQHDQDM
UNM-@GQTMFRLHSSDKMADRSHLLS
q #HDADRSD+DHRSTMFDQYHDKSL@MADH
1@TLSDLODQ@STQDMUNM¦"AHR
¦"*K@RRD3¦"AHR¦"
*K@RRD23¦"AHR¦"
*K@RRD-¦"AHR¦"
*K@RRD2-CHD&DQĔSDJK@RRDHRS
@TECDL3XORBGHKC@MFDFDADM
9TAD@BGSDM6HQCCHDRDR&DQĔSDR
ADH@MCDQDM4LFDATMFRSDLODQ@STQDM
ADSQHDADM@KRCDMHMCDQ
DMSROQDBGDMCDM*KHL@JK@RRD
@MFDFDADMDM6DQSDMRHMC
ENKFDMCD'HMVDHRDYTAD@BGSDM
RHMJSCHD4LFDATMFRSDLODQ@STQ
TMSDQCDM@MFDFDADMDM
,HMCDRSVDQS@AJŅMMSDCHD
+@FDQSDLODQ@STQHL&DEQHDQ@ASDHK
MHBGSLDGQF@Q@MSHDQSRDHMDRVHQC
C@GDQDLOENGKDMCHDDHMFDK@FDQSDM
+DADMRLHSSDKRNQ@RBG@KRLŅFKHBG
YTUDQAQ@TBGDM
q $HM@TEFDS@TSDR/QNCTJSC@QEMHBGS
VHDCDQDHMFDEQNQDMVDQCDM
q %ŘQC@R TEADV@GQDMAYVC@R
$HMEQHDQDMCDQ+DADMRLHSSDKRHMCCHD
MVDHRTMFDMCDR'DQRSDKKDQRYT
ADENKFDM
q (M@KKDM*ŘGKTMC&DEQHDQFDQĔSDM
ADCDBJDMRHBGHL+@TEDCDQ9DHS
@KKDJĔKSDEŘGQDMCDM3DHKDLHSDHMDQ
1DHEAYV$HRRHBGS#HDRD2BGHBGS
VHQCIDM@BG,NCDKK@TSNL@SHRBG
NCDQLHSCDQ'@MC@AFDS@TS
q #HD1DHERHBGSMHDL@KRLHS
,DS@KKFDFDMRSĔMCDM@AJQ@SYDMC@R
&DQĔSJŅMMSDADRBGĔCHFSVDQCDM
#@YTMTQCDMLHSFDKHDEDQSDM
/K@RSHJRBG@ADQUDQVDMCDM
q 9TL+ŅRDMCDQEDRSFDEQNQDMDM
$HRRBG@KDMJDHMDRBG@QEJ@MSHFDM
NCDQROHSYM&DFDMRSĔMCD
ADMTSYDM
q $RHRSDLOEDGKSJDHMD
JNGKDMRĔTQDG@KSHFDM&DSQĔMJDHM
C@R&DEQHDQAYV%QNRSDQE@BGEŘQ
K@MFD9DHSDHMYTRSDKKDMCDQ
&DSQĔMJD!DGĔKSDQJŅMMSDSRHBG
AQDBGDM