GST- Returns

(1)

Eoods

lhd

Zfrvcjf

tlx

‒

(2)

GCL@CGCTS

T

TO

O

ACGF

PFTVPH

• • FFvfvfrryyrrfefecscsttfrfrffdddfdflglgfrfrcscsrrfqfquucrcrfdfdtotoacacgfgfllrrftftuurhrhaoaorrtntnffrrfqfqucucrrfdfdtltlxxppfrfrcocodd • • P Pfftuturrhhwwoouugdgd`f`facacgfgfddfvfvfhfhcacatntnfrfrffcscshhoo``ususchchfsfssslljtjtcvcvctctyydudurcrchehetntnffslslcdcdtltlxxpfpfrcrcoodd •

• VH lefhjcfs wougd hoVH lefhjcfs wougd hot acgf rfeuglr rfturh `ut wcgg acgf l scipgfr rfturh aor tnt acgf rfeuglr rfturh `ut wcgg acgf l scipgfr rfturh aor tnf iohtn wnfh purf iohtn wnfh purjnlsfs wcggjnlsfs wcgg

`f

`filildfdf`y`ysusu`i`ictcttctchehepupurjrjnlnlsfsfststltltfififhfhtsts(w(wctctnonoututchchvovocjcjfsfs),),lslspfpfrrtntnffpfpfrcrcododcjcjctctyy,,totojgjglclciirfrfauauhdhd

•

• Eovfrhifht fhtctcfs/ RZV–Eovfrhifht fhtctcfs/ RZV–s ftj. (hot dflgche ch EZT sups ftj. (hot dflgche ch EZT suppgcfs or pfrsohs fxjguscvfgy dflgche ch fxfpgcfs or pfrsohs fxjguscvfgy dflgche ch fxfiptfd/iptfd/

Hcg

Hcg_‒_‒rlrltftfd/d/HoHohh_‒_‒EZEZTTeoeoododssororsfsfrvrvcjcjfsfswowougugddhfhfctctnfnfrr`f`frfrfququcrcrfdfdtotoo`o`tltlchchrfrfececststrlrltctcohohsshohorracacgfgfrfrftuturhrhss

< < LHCKFT

(3)

AOPIZ

LHD

RFPCODCJCTS

OA

PFTVPHZ

A

AOOPPI I RRVVPPRROOZZF F TTOO@F@FACGFDACGFD@@S S JJVVTT‒‒OAAOAADLTFDLTF E

EZZTTPP< < OOuuttwwllrrddZupZuppgcpgcfsfsildildff`y`ytlxtlxplyplyfr fr HorHorilgilg/P/Pfeufeuglrglr/Jl/Jlsulsulggtltlxpxplylyfrfrs s <2<2tntn_oa_oa_hfxt_hfxt_iohtn_iohtn

EZTP

EZTP0 0 CChhwwllrrddsuppgcfssuppgcfsildfildf`y`ytlxplyfrtlxplyfr LggLggotnfrotnfrtnlh joipouhdchetnlh joipouhdche

tlxplyfr

tlxplyfrlhdlhdCZDCZD <6<6tntnoa oa hfxthfxtiohtniohtn

E

EZZTTPP: : IIoohhttnnggyyPfturhPfturh LggLggotnfrotnfrtnlh joipouhdchetnlh joipouhdche

tlxplyfr

tlxplyfrlhdlhdCZDCZD 0202tntnoa oa hfxthfxtiohtniohtn

EZTP

EZTP4 4 \\uullrrttffrrggyyPPffttuurrh h JJooiippoouuhhddcchheetlxplyfrtlxplyfr <><>tntnoa oa tnftnfiohtniohtn

sujjffdche

sujjffdchetnftnfqulrtfrqulrtfr

EZTP

EZTP6 6 RRffrrccooddccjjPPffttuurrh h HHoohh‒‒rfscdfhtrfscdfhtAorfcehAorfcehTTllxxppllyyffr r GGllssttDlyDlyoa oa PfecstrltcohPfecstrltcoh

EZTP

EZTP1 1 PPffttuurrhhaoraorChputChputZfrvcjfZfrvcjfDcDcststrcrcùùtftfr r ChChpuputtZfZfrvrvcjcjffDDccssttrrcc`ùuttoor r <<66tntn_oa_oa_hfxt_hfxt_iohtn_iohtn

EZTP

EZTP5 5 PPffttuurrhhaoraorTTlxlxDfdujtfdDfdujtfdltltZZoouurrjjf f TTllxxDDffdduujjttoor r <<22tntn_oa_oa_hfxt_hfxt_iohtn_iohtn

EZTP

EZTP> > LLhhhhuullggPPffttuurrh h LLggggHorilg/PfeuglrHorilg/Pfeuglrttllxxppllyyffrrs s ::<<stst_Dfjfi`fr_Dfjfi`fr_oa_oa_hfxt_hfxt_A.S._A.S.

0 0 LHCKFT

(4)

PFTVPH

ACGCHE

•

• PftPfturhs to `f urhs to `f acgfd lt acgfd lt EZT joiioh portEZT joiioh portlg `y lg `y tnf tlxplytnf tlxplyfr or fr or ncs lutnorncs lutnorczfd rfprfsczfd rfprfsfhtltcfhtltcvf `y vf `y goeegoeecheche

ch

chtotoncncssljljjojouhuhttususchcheetntnffususfrfrCDCDlhlhddplplsssswowordrdefefhfhfrlrltftfddlalatftfrrllsusujjjfjfssssauauggrfrfececststrlrltctcohohuhuhdfdfrrEZEZTT

•

• Acgche jougd `f dohf dcrfjtgy tnrouen tnf portlAcgche jougd `f dohf dcrfjtgy tnrouen tnf portlg or tnrouen tncrd plrty soatwlrg or tnrouen tncrd plrty soatwlrfs, dfvfgopfd `y vlrcous CTfs, dfvfgopfd `y vlrcous CT

jo

joipiplhlhcfcfs,s,wnwncjcjnnwcwcggggchchtftfrlrljtjtwcwctntntntnffpoportrtlglg

•

• Tnf portlg wcgg provcdf l aori efhfrltcoh utcgcty tnlt jlh `f dowhTnf portlg wcgg provcdf l aori efhfrltcoh utcgcty tnlt jlh `f dowhgoldfd aor prfplrltcoh oa oaagchf rfturgoldfd aor prfplrltcoh oa oaagchf rfturhh

lh

lhddaoaorrjojohdhdujujtctchehetntnfflrlrctnctnififtcjtcjjnjnfjfjksks`f`faoaorfrfupupgogoldldchchee

•

• HHoododojujuififhhtstswwoougugdd`f`frrfqfqucucrrfdfdtoto`f`fuuppgogoldldfdfdlglgohoheewwctctnntntnffrrftftururhh •

• L gfdefr oa L gfdefr oa tnf tlxplyftnf tlxplyfr wougd `f r wougd `f ilchtilchtlchfd lt tnf lchfd lt tnf porportlg provcdtlg provcdche chaoriche chaoriltcoh oa tnf ltcoh oa tnf tlx dfposctlx dfposctfd,tfd,

CTJ, tlx gcl`cgcty, rfauhds, chtfrfst oh dfglyfd plyifhts, tlx dufs, fxjfss plyifht oh lhy ecvfh dltf,

pf

pfhlhlgtgtyyaoaorrgfegfelglgdfdfalualugtgts,s,tltlxxdfdfililhdhdsslslspfpfrrldldmumudcdcjljltcotcoh/h/lplppfpfgglggltftforordfdfrsrsftftj.j.

•

• PftPfturhs jlh lgso urhs jlh lgso `f acgfd `f acgfd tnrotnrouen Tuen Tlx Pfturh Rrfplrlx Pfturh Rrfplrfr fr (TPR(TPR) ) or Aljcgctltcoor Aljcgctltcoh h JfhtfJfhtfrs (AJ) rs (AJ) rfecsrfecstfrfd lhdtfrfd lhd

lp

lpprprovovfdfdwcwctntntntnffrfrfspspfjfjtctcvfvfZtZtltltf/f/J@J@FJFJ

: : LHCKFT

(5)

PFTVPH

ACGCHE

•

• TPR–TPR–s lhd AJ–s wcgg `f provcdfd sfplrltf Vsfr CD–s lhd Rlsswors lhd AJ–s wcgg `f provcdfd sfplrltf Vsfr CD–s lhd Rlsswords lcdche ch upgoldche oa rfturh oh `fnlga ds lcdche ch upgoldche oa rfturh oh `fnlga

oa

oatlxtlxplyplyfrfr

•

• Ohjf upgoldfd, lh Filcg lhd ZIZ snOhjf upgoldfd, lh Filcg lhd ZIZ snlgg `f efhfrltfd `y tnf systfi lhd sfht to tnf tlxplgg `f efhfrltfd `y tnf systfi lhd sfht to tnf tlxplyfr johtlchchelyfr johtlchche

df

dftltlcgscgsoaoarfrftuturhrh

•

• Oh FilcOh Filcg efhfrlg efhfrltfd, tnf rftfd, tnf rfturh snlturh snlgggg`f su`ic`f su`icttfdttfd`y tnf tlx`y tnf tlxplyfr `plyfr `y jgcjkcy jgcjkche oh tnf gchkhe oh tnf gchk, provc, provcdfd tnfrdfd tnfrf.f.

O

OhhZIZIZZefefhfhfrrltltfdfd,,tntnfftltlxxpplylyfrfrwwouougdgdnnlvlvfftotorfrfppgy gy ‗y‗yfsfs’’oorr‗h‗hoo’’totosusu`ìcicttoorrdfdfhyhysusuììcscsscscohoh

•

• RroRrovcscovcscoh oa h oa dcectdcectlggy scehchlggy scehche tnf e tnf rfturfturh to rh to `f provcd`f provcdfd ls wfgg fd ls wfgg to do lwly wctn tnf to do lwly wctn tnf projprojfss oa fss oa prchprchtchetche

ljk

ljkhowhowgfdgfdeieifhtfhtlhdlhddcsdcspltpltjncjnchehectcttototnftnfrfsrfspfjpfjtcvtcvf f dfpdfplrtlrtifhifhtt

4 4 LHCKFT

(6)

RPOJFDVPF

6 6

<

• Tlxplyfr wcgg upgold rfturh ch EZTP

• Tlxplyfr wcgg upgold rfturh ch EZTP_‒_‒< `y <2< `y <2tntn_{oa sujjffdch}_{oa sujjffdch}_e_e_iohtn_iohtn_._._{Lhy chjrflsf or}_{Lhy chjrflsf or}_dfjrf_dfjrf_{lsf oa}_{lsf oa}_chvoc_chvoc_{jfs wougd}_{jfs wougd}

`f

`flglggogowfwfddwcwctntnchchllpfpfrcrcod od oaoa55dldlysys,,ohohgygyohohtntnff`l`lscscssoaoadfdftltlcgcgssupupgogoldldfdfd`y`yjojouhuhtftfrrplplrtrtyypupurjrjnlnlsfsfrrchchEZEZTPTP‒‒00

0

• EZT

• EZTHHwcwcgggglulutoto_‒_‒drdrlalatttntnffprprovovcscscocohlhlggEZEZTPTP_‒_‒00oaoapupurjrjnlnlscschehetltlxx_‒_‒plyplyfrfr`ls`lsfdfdohohtntnffsusuppgppgyychchvovocjcjffdfdftltlcgcgssrfrfpoportrtfdfd

`y

`yjojouhuhtftfrr_‒_‒plplrtrty sy supuppgpgcfcfrrohohllhfhflrlrrfrflglgtctcifif`l`lscscss

:

• Rurjnlsche tlxplyfr jlh ljjfpt/rfmfjt tnf luto

• Rurjnlsche tlxplyfr jlh ljjfpt/rfmfjt tnf luto_‒_‒drlatfd provcscohlg EZTPdrlatfd provcscohlg EZTP_‒_‒0 or dowhgold lhd lifhd tnf slif0 or dowhgold lhd lifhd tnf slif

oaagchf

4

• Rurjnlsche tlxplyfr jlh ldd lddctcohlg purjnlsf chvocjfs ch EZTP

• Rurjnlsche tlxplyfr jlh ldd lddctcohlg purjnlsf chvocjfs ch EZTP_‒_‒0 chjlsf tnfy lrf hot upgoldfd `y tnf jouhtfr0 chjlsf tnfy lrf hot upgoldfd `y tnf jouhtfr

plr

plrtytysusuppgppgcfcfrr, , prprovovcdcdfd nffd nfnlnlssllvlvlgcgcddchchvovocjcjff

LHCKFT

(7)

RPOJFDVPF

1 1

6

• Tlxplyfrs jlh rfjohjcgcltf chwlrd suppgcfs wctn jouhtfr plrty suppgcfr durche tnf hfxt 5 dlys `y aoggowche up

wctn tnfcr jouhtfr plrty aor lhy icssche chvocjfs ch EZTP

wctn tnfcr jouhtfr plrty aor lhy icssche chvocjfs ch EZTP_‒_‒< lhd proipt tnfi to ljjfpt tnf vfrscoh upgoldfd `y< lhd proipt tnfi to ljjfpt tnf vfrscoh upgoldfd `y

pur

purjnjnlslschcheetltlxplxplyfyfrr..LgLgggchchvovocjcjfsfswowougugdd`f`flutlutoo_‒_‒popopugpugltltfdfdchchCTCTJJgfgfdedefr oafr oatltlxpxplylyfrfr

1

• Tlxplyfrs wcgg achlgczf tnfcr EZTP

• Tlxplyfrs wcgg achlgczf tnfcr EZTP_‒_‒< lhd EZTP< lhd EZTP_‒_‒0 usche ohgchf aljcgcty lhd wcgg tnfh efhfrltf tnfcr tlx gcl`cgcty latfr0 usche ohgchf aljcgcty lhd wcgg tnfh efhfrltf tnfcr tlx gcl`cgcty latfr

vfr

vfrcaycayche che tnftnfcrcrCTCTJJfgcfgcec`ec`cgccgcty ty lhdlhdldmldmustustifhifhts.ts.LggLggdftdftlcglcgs ws wcggcggefteftlutoluto_‒_‒popopupuglgltftfddchchEZEZTPTP_‒_‒::rfrftuturhrh

5

• • TTlxlxplplyfyfrsrswcwcggggplplyytntnfftltlx,x,chchtftfrfrfst st lhlhddpfpfhlhlgtgtyyliliououhthtlslssnsnowowhhchchdrdrlalattlulutoto‒‒efhfrlefhfrltfdtfdEZTPEZTP‒‒::rfrftuturhrh

>

• • TTlxlxplyplyfrfrwcwcggggdfdf`c`ctttntnffCTCTJJlhdlhdjljlsnsngfgfdefdefrsrs, , ififhthtcocoh h tntnffdfdf`c`cttfhfhtrtry y hoho..chchEZEZTPTP‒‒::rfrftuturh lrh lhdhdsusu`i`ictcttntnffslslifif

LHCKFT

(8)

LJKHOUGFDEIFHT

Ac AcgcgcheheoaoaPPftftururhhototnfnfrrtntnlhlhususchcheeOaOaagagchchffTToooogsgs • • LhLhljljkhkhowowgfgfdedeififhthtwwcgcggg`f`fefefhfhfrlrltftfddohohupupgogoldldchcheeoaoarfrftuturhrh Ac AcgcgcheheoaoaPPftftururhhususchcheeOaOaagagchchffTToooogsgs •

• LjLjkhokhowgfwgfdeideifht fht wcgwcggg`f`fefhefhfrlfrltfd gtfd gltfltfr lar latfrtfrduf duf vfrvfrcaccacjltjltcoh coh oaoadftdftlcgslcgsgckgckf tnf tnf jlf jlrrrry aoy aorwrwlrdlrdjlsjlsn lsn lspfrpfr

pf

pfrsrsohohlglggfgfdedefrfr,,CTCTJ,J,tltlxxplplyiyifhfhttdfdftltlcgcgssftftj.j.

•

• ChChctctclgclggygytrtrlhlhslsljtjtcocohhCDCDjojohahacrcricicheherfrfjfjfcpcpt t oaoadldltltlwcwcgggg`f`fjojohvhvfyfyfdfd •

• Achl Achlggljljkhkhowowgfdgfdeieifhfhttrfrfjfjfcpcpt t wowougugdd`f`fefefhfhfrlrltftfddlalatftfrrvfvfrcrcacjacjltltcocohhlhlhddwcwcgggggogojkjktntnfftrtrlhlhslsljtjtcocohhCDCD •

• T Tnf nf ljljkhkhowowgfgfdedeififht ht wowougugd d jojohthtlclch= h= (c(c) ) rfrftuturh rh ljljkhkhowowgfgfdedeififht ht huhui`i`fr fr wcwctn tn dldltf tf lhlhd d tctcifif

(cc) trlhsljtcoh CD wctn dltl lhd tcif (ccc) EZTCH oa tlxplyfr (cv) Pfgfvlht tlx pfrcod dftlcgs (v) Eross

su

suppppgcfgcfs,s,tltlxlxl`g`gffsusuppppgcgcfsfslhlhddtltlxxplplcdcd//rfrfauauhdhdjgjglclcififdd

5 5 LHCKFT

(9)

RPOJFZZCHE

OA

PFTVPH

•

• Ohjf rfturh cs upgoldfd ohto tnOhjf rfturh cs upgoldfd ohto tnf EZT joiioh portlg lhd ljkhf EZT joiioh portlg lhd ljkhowgfdefd, ct wcgg `f sfht to tnf rfspfjtcvfowgfdefd, ct wcgg `f sfht to tnf rfspfjtcvf

Jf

JfhthtrfrfororZtZtltltffLuLutntnororctctyytntnroroueuenntntnfffsfstltl`g`gcsncsnfdfdCTCTchchtftfraraljljff

•

• CTJ jglci woCTJ jglci wougd `f johacrifd to tnf purjnugd `f johacrifd to tnf purjnlsche tlxplyfr wnfrf tnf chvolsche tlxplyfr wnfrf tnf chvocjfs lrf jorrfjtgy iltjnfd latfrcjfs lrf jorrfjtgy iltjnfd latfr

02

02tntn _{dly oa tnf iohtn sujjffdche tnf iohtn oa tlx pfrcod, provcdfd tnf suppgcfr tlxplyfr nls upgoldfd}_{dly oa tnf iohtn sujjffdche tnf iohtn oa tlx pfrcod, provcdfd tnf suppgcfr tlxplyfr nls upgoldfd}

vl

vlgcgcdddfdftltlcgcgsschchncncssrfrftuturhrh

•

• Iljro rfsugts wougd `f joiiuhcjltfd to tnf tlxplyfr tnrouen Filcg/ZIZ. Dftlcgs wougd lgso `f Iljro rfsugts wougd `f joiiuhcjltfd to tnf tlxplyfr tnrouen Filcg/ZIZ. Dftlcgs wougd lgso `f

lv

lvlclcglgl`g`gffohohtntnffdldlsnsn`o`olrlrd/d/gfdgfdefefrroaoatntnfftltlxpxplylyfrfrssljljjojouhuhtt

•

• ChChtntnf f fvfvfhfht t oaoaicicsisiltltjnjnfdfdchchvovocjcjfsfs, , CTCTJJrfrfvfvfrsrslglgsssnsnlglggg`f`flulutoto_‒_‒popopugpugltfltfddch tnch tnfftlxtlxplyplyfrsfrsljljjoujouht ch tht ch tnfnf

r

rffttuurrhhaaoorrttnnff00hdhd_io_io_ht_ht_n_n_la_la_tf_tf_r_r_ac_ac_gc_gc_he_he_oa_oa_rf_rf_tu_tu_rh_rh_ao_ao_r_r_l_l_pl_pl_rt_rt_cj_cj_ug_ug_lr_lr_io_io_ht_ht_n_n

•

• JrosJross s jrfdjrfdct ct utcgcutcgczltcozltcoh h oa CEZT oa CEZT lhd ZEZT wougd `f lhd ZEZT wougd `f leerleerfeltffeltfd d lhd sfttgfifhlhd sfttgfifht t chstrchstrujtcoujtcohs `lsfd hs `lsfd ohoh

CEZT iodfg wougd `f efhfrltfd. Tncs cs proposfd to `f dohf `lscs dflgfr

CEZT iodfg wougd `f efhfrltfd. Tncs cs proposfd to `f dohf `lscs dflgfr‒‒wcsf dftlcgs, schjf tnfwcsf dftlcgs, schjf tnf ld

ldicichchcststrlrltctcohoh––ssaoaoggoggowwohohljljtctcvcvctctcfsfswcwcgggg`f`fdfdfpfpfhdhdfhfhttohohtntnffdfdftltlcgcgchchee

> > LHCKFT

(10)

PFQCZCOH

OA

PFTVPH

•

• Ho Horfrfvcvcscscohohoaoarfrftuturhrh •

• VhrfVhrfporportfd chvocjtfd chvocjfs wougd `f fs wougd `f rfagfrfagfjtfd ch tnf jtfd ch tnf rfturrfturh aor h aor tnf iohtn ch wncjn tnfy lrf propostnf iohtn ch wncjn tnfy lrf proposfd to fd to `f`f

rfportfd

•

• Vhdfr Vhdfr_‒_‒rfportche to `f jorrfjtfd `y cssuche jrfdct/df`ct hotfs wncjn wcgg `f rfagfjtfd ch tnf iohtn chrfportche to `f jorrfjtfd `y cssuche jrfdct/df`ct hotfs wncjn wcgg `f rfagfjtfd ch tnf iohtn ch

wn wncjcjnnsusujnjnldldmumuststififhthtsslrlrffjljlrrrrcfcfddouout.t. • • J Jrfrfdcdct/t/dfdf`c`ctthohotftfsswcwcggggnlnlvfvfllififhthtcocohhoaoarfrfspspfjfjtctcvf vf ororcecechchlglgchchvovocjcjfftotoalaljcjcgcgctltltftfflflsysygcgchkhkchchee • • AAororililttooaajjrfrfdcdct/t/ddf`f`ctcthohotftfsswwoouugdgd`f`fgcgckkfftntnltltooaalhlhchchvovocjcjff • • ZfZfplplrlrltftftltl`g`gfsfstoto`f`fprprovovcdcdfdfdchchtntnffrfrftuturhrhssaoaorrrfrfagagfjfjtctchehetntnososffldldmumuststififhthtssaoaorrwnwncjcjnnjrjrfdfdctct/d/df`f`ctcthohotftfss lr lrffhohottrrfqfquucrcrfdfdttoo``ffcscssusufdfd..ChChtftfrrfsfst,t,cacalplpppgcgcjjl`l`gfgf,,wwoougugdd`f`flulutoto‒‒popugltfdpopugltfd 3 3 LHCKFT

(11)

HOH

_‒

ACGCHE/

GLTF

ACGCHE/

ZNOPT

ACGCHE

•

• Ch jCh jlsf olsf oa hoa hohh_‒_‒acgche or gltf acgche, l dfalugtfr gcst wougd `f lutoiltcjlggy efhfrltfd `y tnf CT systfi lhdacgche or gltf acgche, l dfalugtfr gcst wougd `f lutoiltcjlggy efhfrltfd `y tnf CT systfi lhd

wc wcgggg`f`fjojoiiiiuhuhcjcjltltfdfdtototntnffrfrfspspfjfjtctcvfvfEZEZTTLuLutntnororctctcfcfssaoaorrhfhfjfjfsssslrlryyfhfhaoaorjrjfififhfht t lhlhddaoaoggggowowupupljljtctcohoh • • EZ EZTTjojoiiiiohohpoportrtlglgwowougugddlulutoto_‒_‒efefhfhfrrltltfflhlhddsfsfhhddhohotctcjjfsfs,,vvclclFiFilclcgglhlhddZIZIZ,Z,tototntnffdfdfalaluugtgtffrsrs • • DfDftltlcgcgs s ooa a tntnf f hohohh_‒_‒acacgfgfrs rs wcwcgg gg `f `f ilildf df lvlvlclcglgl`g`gf f oh oh dldlsnsnòòlrlrd d oa oa tntnf f MuMurcrcsdsdcjcjtctcohohlg lg OaOaacacjfjfrsrs. . TnTnff Mu MurcrcsdsdcjcjtctcohohlglgtltlxxLuLutntnororctctcfcfssjljlhhdcdcspspltltjnjnnlnlrdrdjojopcpcfsfsoaoatntnffslslififhohotctcjfjfsstototntnffdfdfalalugugtftfrsrs • • T Tnnfrfrfficiceennttlglgsoso`f`flhlhcicippososctctcocohhoaoaluluttoioiltltcjcjglgltftfafaffsfsohohhohohh_‒_‒acacgfgfrsrs//glgltftfacacgfgfrsrs • • Gl Gltftfacacgcgchheewwoougugdd`f`fppfrfricicttttfdfdoohhpplylyififhthtooaaglgltftfafaffsfsoohghgyy • • ChChjjlslsffooaasnsnororttpplylyiifhfhttooaatltlxx,,ttnfnfrrftftuurhrhwwoougugdd`f`flglggogowwfdfdtoto`f`fupupgogoldldfdfd`ùtutwwoouugdgd`f`fchchvvlglgcdcd • • Ch Chvovocjcjffililtjtjncnchehelhlhddchchtftfrr_‒_‒eoeovfvfrhrhififht ht auauhdhdsfsfttttgfigfifhfhttwowougugddojojjujurrohohgygylalatftfrrauauggggtltlxxplplyiyifhfhtt •

• ZnorZnort plyifht wougt plyifht wougd `f d `f proiproiptfd lt tnf tcif oa ptfd lt tnf tcif oa efhfrefhfrltcoh oa uhcqultcoh oa uhcquf cdfhtcty hui`f cdfhtcty hui`fr lt tnf fr lt tnf tcif oa tcif oa

up

upgogoldldchcheeoaoarfrftuturhrh

<2 <2 LHCKFT

(12)

PFTVPH

AOP

JLZVLG/

HOH

_‒

PFZCDFHT

TL^RLSFP

•

• EZTP EZTP_‒_‒<, EZTP<, EZTP_‒_‒0 lhd EZTP0 lhd EZTP_‒_‒: wougd `f acgfd aor tnf rfecstrltcoh pfrcod wctnch l pfrcod oa sfvfh dlys latfr: wougd `f acgfd aor tnf rfecstrltcoh pfrcod wctnch l pfrcod oa sfvfh dlys latfr

tn

tnffrfrfececststrlrltctcohohfxfxpcpcryrydldltftf

•

• UnfrUnfrf f rfecrfecstrltstrltcoh pfrcod cs coh pfrcod cs aor iorf tnlh ohf aor iorf tnlh ohf iohtniohtn, , iohtiohtngy rfturhs wougngy rfturhs wougd `f d `f acgfd lhd tnfrflatfacgfd lhd tnfrflatfrr

rf

rftuturhrhaoaorrtntnffrfrfililchchchcheepfpfrcrcododwowougugdd`f`facacgfgfddwcwctntnchchsfsfvfvfhhdldlysyslslsststltltfdfdflflrgrgcfcfrr

<< << LHCKFT

(13)

LHHVLG

PFTVPH

•

• Lgg horilg tlxplLgg horilg tlxplyfr wougd `f rfqyfr wougd `f rfqucrfd to su`ict lhhucrfd to su`ict lhhulg rfturh ch Aori ulg rfturh ch Aori EZTPEZTP_‒_‒> to provcdf lh ovfrlgg vcfw> to provcdf lh ovfrlgg vcfw

oa

oatntnfftrtrlhlhslsljtjtcocohshsdodohfhfdudurcrchehetntnffrfrfgfgfvlvlhthtyfyflrlr

•

• Tnf rfturh wougd provcdf rfjohjcgcltcoh oa tnf rfturhs lhd wougd `f supportfd `y ludctfd achlhjclg Tnf rfturh wougd provcdf rfjohjcgcltcoh oa tnf rfturhs lhd wougd `f supportfd `y ludctfd achlhjclg

st

stltltfififhfhtstsoaoatntnf f tltlxpxplylyfrfr

•

• Ct wougd jlpturf dftlcgs oa lgg chjoif lhd fxpfhdcturf, pfhdche tlx lrrflrs, dftlcgs oa rfauhd jglcis Ct wougd jlpturf dftlcgs oa lgg chjoif lhd fxpfhdcturf, pfhdche tlx lrrflrs, dftlcgs oa rfauhd jglcis

pfhdche, rfjohjcgcltcoh oa tnf iohtngy tlx plyifhts lhd rferoups tnfi ch ljjordlhjf wctn tnf iohtngy

rf

rftuturhrhssacacgfgfddtntnususprprovovcdcdchcheelhlhopoppoportrtuhuhctctyytotoililkkffeoeoododaoaorrlhlhyysnsnororttrfrfpoportrtchcheechchtntnffioiohthtngngyyrfrftuturhrhss

•

• ZfplZfplrltf rfjohjrltf rfjohjcgcltcocgcltcoh h stltfstltfifht, dugy jfrtcacfd `y l ifht, dugy jfrtcacfd `y l JnlrJnlrtfrfd Ljjtfrfd Ljjouhtouhtlht wougd nlvf to lht wougd nlvf to `f acgfd `f acgfd `y`y

tl

tlxpxplylyfrfrssfgfgcecec`c`gfgftotoefeftttntnfcfcrrljljjojouhuhtstsluludcdctftfdduhuhdfdfrrZfZfjtjtcocohh4444L@L@oaoaChChjojoififtltlxxLjLjt,t,<3<31<1<

•

• Johsogcdltfd stltfifht oa purjnlsfs lhd slgfs, `lscs ncs iohtngy rfturhs, jlh `f ildf lvlcgl`gf oh Johsogcdltfd stltfifht oa purjnlsfs lhd slgfs, `lscs ncs iohtngy rfturhs, jlh `f ildf lvlcgl`gf oh

EZ

EZTHTHtotoalaljcjcgcgctltltftflltltlxpxplylyfrfrprprfpfplrlrffncncssLhLhhuhulglgrfrftuturhrh

<0 <0 LHCKFT

(14)

T

L^

DFDVJTFD

L

T

ZOVJF

(TDZ)

•

• EZT glw ily provcdf aor TDZ provcscoEZT glw ily provcdf aor TDZ provcscohs aor hs aor jfrtjfrtlch suppgcflch suppgcfs oa s oa eooeoods lhd sfrvcjfs ildf to spfjcacfdds lhd sfrvcjfs ildf to spfjcacfd

jltfeorcfs oa purjnlsfrs wno wcgg `f rfqucrfd to dfdujt l jfrtlch pfrjfhtlef oa tlx aroi tnf plyifhts

il

ildfdftototntnffsusuppppgcgcfrfrss

•

• TDTDZZrfrftuturhrhwcwcggggrfrfagfagfjtjt==

‚

‚ EZTCHEZTCH/EDC /EDC oaoaDfdujtDfdujtoror ‚

‚ EZTCH EZTCH oaoadfdujdfdujtfftff ‚

‚ ChvChvocjocjf f ho.ho.wctwctnndltdltff ‚

‚ TDZTDZjfrjfrtcatcacjlcjltf tf ho.ho.wctwctnndltdltf f lhd lhd lioliouhtuht ‚

‚ TTlxl`gf lxl`gf vlgufvlguf ‚

‚ TDZTDZrltrltf f lhd lhd lioliouhtuhtaor aor CEZCEZTT,,JEZJEZT T lhdlhdZEZZEZTT, , lslslppglppgcjlcjl`gf`gf

<: <: LHCKFT

(15)

CHRVT

ZFPQCJF

DCZTPC@VTOP

(CZD)

• • Jo JohjhjfpfpttoaoaCZCZD–D–sswowougugdd`f`frfrftltlchchfdfd • • C CZDZD––sswowougugdd`f`frfrfququcrcrfdfdtotoacacgfgfllioiohthtngngyyrfrftuturhrhauaurhrhcscsncnchehe== ‚ ‚ DftlcDftlcgs gs oaoaCZDCZD(E(EZTCH, ZTCH, hlif, hlif, lddrfslddrfss)s) ‚

‚ Dftlcgs Dftlcgs oaoarfjcpcfht rfjcpcfht (EZTCH, (EZTCH, hlif, hlif, lddrfss)lddrfss) ‚

‚ DfDftltlcgcgs os oaachchwlwlrd rd susuppgppgyychchvovocjcjfs fs ohohtntnff`l`lscscs os oaawnwncjcjnnCTCTJJcs cs jgjglclcififdd ‚

‚ ChvocChvocjf/Dojf/Dojuifht juifht ho.ho.wctnwctndltf dltf lhd lhd liouhtliouhtoaoaCEZTCEZT,,JEZTJEZT,,ZEZT ZEZT jrfdcjrfdct, t, ls ls lppgcjlppgcjl`gf, l`gf, `fche `fche dcstrdcstrc`utfc`utfdd

<4 <4 LHCKFT

(16)

TL^L@CGCTS

OH

LDQLHJFZ

PFJFCQFD

•

• RRocochthtoaoatltlxlxltctcohohrurugfgfsswowougugdd`f`fdfdfvcvcsfsfddtotoprprovovcdcdffaoaorrtltlxxchchjcjcdfdfhjhjff •

• Ca tlx cs to `f plcd oh ldvlhjf plyifht lelchst auturf suppCa tlx cs to `f plcd oh ldvlhjf plyifht lelchst auturf suppgy oa eoods/sfrvcjfs tnfh tnf tlxplyfr icengy oa eoods/sfrvcjfs tnfh tnf tlxplyfr icentt

nl

nlvfvftotoauaurhrhcscsn=n=

‚

‚ DftDftlcglcgs s oaoajusjustoitoifrfr((EZTEZTCH,CH,VCDVCD,,EDCEDC, , HliHlif)f) ‚

‚ Ztl Ztltftfjojodfdf ‚

‚ NZNZHHjojodf df aoaorreoeoodods/s/LjLjjojouhuhtctchehejojodfdfaoaorrsfrsfrvcvcjfjfss ‚

‚ LioLiouhtuhtoaoaldvldvlhjlhjf f rfjrfjfcvfcvfdfd

‚

‚ TTlxlxrltrltf f lhd lhd tlxtlxlioliouhtuht((JEZJEZTTlhdlhdZEZZEZT/CT/CEZT EZT lhd lhd lddlddctcctcohlohlg g tlx)tlx)

<6 <6 LHCKFT

(17)

JOIROHFHTZ

OA

PFTVPHZ

(EZTP

_‒

<)

EZTP EZTP_‒_‒<<==PPftftururhhaoaorrOuOutwtwlrlrddZuZuppppgcgcfsfsilildfdf`y`yTTlxlxplplyfyfrr • • @l@lscscjjdfdftltlcgscgsoaoaTTlxlxplplyfyfrr(H(HlilifflglgohoheewcwctntnEZEZTCTCH)H)lhlhddTTlxlxRRfrfrcocodd • • EErrosossstuturrhohovvfrfrchchprprfvfvcocouussyyflflrr(t(too`f`facacggggfdfdchchacacrsrsttyyflflrrlhlhddwwcgcggg``fflulutoto_‒_‒popopupugltgltfdfdchchsusu`s`sfqfqufufhthtyfyflrlrs)s) • • AcAchlhlggChChvovocjcjffgfgfvfvfggsusuppppgygychchaoaoririltltcocohhtoto`f`fdfdfjgjglrlrfdfdsfsfplplrlrltftfgygyaoaorreoeoododsslhlhddsfsfrvrvcjcjfsfslhlhddlslsuhuhdfdfr=r= <1 <1 Lgg

Lgg@0@@0@suppgcfssuppgcfs(chtfrstltf(chtfrstltfororcchhttrrllssttllttff) ) CChhvvooccjjffgfvfggfvfgspfjcacfdspfjcacfddftlcgsdftlcgswcggwcgg`f`fupgoldfdupgoldfd

Lgg

Lggchtfrchtfr‒‒stltfstltf@0J@0J suppgcfssuppgcfs(chvocjf(chvocjfvlgufvlgufiorfiorftnlhtnlh00,,6622,,222222) ) LLggggsujnsujnChvocjfChvocjfdftlcgsdftlcgstoto`f`facgfdacgfd

Lgg

Lggchtfrchtfr‒‒stltfstltf@0J@0Jsuppgcfssuppgcfs(chvocjf(chvocjfvlgufvlguf`ftwffh`ftwffh62,22262,222 ‒ ‒00,,6622,,222222) ) ZZttllttff‒‒wcsfwcsfsuiilrysuiilryoa oa chtfrchtfr‒‒stltfstltfsuppgysuppgytoto`f`facgfdacgfd

Lgg

Lggchtfrchtfr‒‒stltfstltf@0J@0Jsuppgcfssuppgcfs(chvocjf(chvocjfvlgufvlgufgfssgfsstnlhtnlh62,22262,222lhdlhdlddrfsslddrfssoa oa

`uyfr

`uyfrohohrfjord)rfjord) ZtltfZtltf‒‒wcsfwcsfsuiilrysuiilryoa oa chtfrchtfr‒‒stltfstltfsuppgysuppgytoto`f`facgfdacgfd

Lgg

Lggchtfrchtfr‒‒stltfstltf@0J@0Jsupsuppgcpgcfsfs(chvocjf(chvocjfvlgufvlgufgfssgfsstnlhtnlh62,22262,222lhdlhdlddrfsslddrfssoa oa

`uyfr

`uyfrhothotohohrfjord)rfjord) TToo`f`ftrfltfdtrfltfdlslschtrlchtrl‒‒stltfstltfsuppgysuppgy

Lgg

Lggchtrlchtrl‒‒stltf @0Jstltf @0Jssuuppppggccffs s JJoohhssooggccddllttffd d ssllggffssdftlcgsdftlcgstoto`f`fupgoldfdupgoldfd

LHCKFT

(18)

JOIROHFHTZ

OA

PFTVPHZ

(EZTP

_‒

<)

•

• NNZHZHjjoodfdfaoaorreeoooodsdsllhdhdLLjjjjououhthtchcheejjoodfdfaoaorrsfsfrrvvcjcjfsfstoto`f`fjljlpptuturrfdfdchchchchvvoocjcjff •

• NZH jodf (4 NZH jodf (4_‒_‒dcect) aor eoods lhd Ljjouhtche jodf aor sfrvcjfs wcgg `f ilhdltory aor lgg tlxplyfrs wctndcect) aor eoods lhd Ljjouhtche jodf aor sfrvcjfs wcgg `f ilhdltory aor lgg tlxplyfrs wctn

prfvcous yflr turhovfr ch fxjfss oa Ps. 6 jrorfs (Aor acrst yflr, prfvcous yflr turhovfr to `f dfjglrfd `y

tn

tnfftltlxpxplylyfrfrlhlhddaoaorrsusu`s`sfqfqufufhthtyfyflrlrs cts ct–g–ggg`f`flulutoto‒‒popugltfd)popugltfd)

•

• NZH NZH jodf jodf (0(0_‒_‒dcect) wougd `f ilhdltory aor tlxplyfrs wctn prfvcous yflr turhovfr `ftwffh Ps. <.6 jrorfdcect) wougd `f ilhdltory aor tlxplyfrs wctn prfvcous yflr turhovfr `ftwffh Ps. <.6 jrorf

lh lhddPsPs..66jrjroorfrf(A(Aoorracacrrststyyflflrrctct–g–ggg`f`fkkffptptoopptctcoohhlglg)) • • LhLhyytltlxpxplylyfrfr,,crcrrfrfspspfjfjtctcvf vf oaoancncsstuturhrhovovfrfrililyyususffNZNZHHjojodfdfltlt11_‒_‒ddcceeccttoorr>>_‒_‒ddcecectctgfgfvfvfg,g,cacasosodfdfscscrrfdfd • • Ch Chctctclclggggyy,,jojoipipououhdhdchcheedfdflglgfrfrssililyyhohottspspfjfjcacayyNZNZHHltlt00_‒_‒dcdcececttgfgfvfvfgglglgsoso •

• Rrfsjrc`fd ljjRrfsjrc`fd ljjouhtche jodf ilhdltorouhtche jodf ilhdltory aor sfrvcjfs aor wncjn pgljf oa suppy aor sfrvcjfs aor wncjn pgljf oa suppgy rugfs oh hlturf oa sfrvcjfsgy rugfs oh hlturf oa sfrvcjfs

to tolplppgpgyytntnffdfdfststchchltltcocohhprprchchjcjcpgpgf,f,crcrrfrfspspfjfjtctcvf vf oaoatuturhrhovovfrfr • • NZ NZHHjjooddff((>>_‒_‒dcdcecect)t)lhlhddLjLjjojouhuhtctchehejojodfdfililhdhdltltororyyaoaorrfxfxpoportrtsslhlhddcicipoportrtssoaoaeoeoododssororsfsfrvrvcjcjfsfs <5 <5 LHCKFT

(19)

JOIROHFHTZ

OA

PFTVPHZ

(EZTP

_‒

<)

•

• NZH jodf lhd LjjNZH jodf lhd Ljjouhtche jodf wcgg lppgy oh lgg @0@ suppgcfs lhd @0J suppgcfs (tlxl`gf vlguf pfr chvocjfouhtche jodf wcgg lppgy oh lgg @0@ suppgcfs lhd @0J suppgcfs (tlxl`gf vlguf pfr chvocjf

c

csschchffxxjjffssssooaaPPss..00..66ggllkknn))

•

• OOhghgyyNNZHZHllhdhdLjLjjjououhthtchcheejjoodfdfsswcwcgggg`f`facacggggfdfdchchtntnffrrftftuurhrhlhlhddhohottttnfnfdfdfsjsjrrcpcptctcoohhoaoaeeoooodsds//sfsfrrvvcjcjfsfs •

• TTlxplxplyfrs wctn lyfrs wctn turhturhovfr gfss ovfr gfss tnlh Ps. tnlh Ps. <.6 jrorfs wcgg <.6 jrorfs wcgg ifhtcoifhtcoh h dfsjrdfsjrcptcocptcoh h oa oa eooeoods/sfds/sfrvcjrvcjfs, fs, wnfrwnfrfvfrfvfr

rfqucrfd rfqucrfd • • T Toodcdcaaaafrfrfhfhtctcltltff`f`ftwtwffffhhNZNZHHlhlhddLjLjjojouhuhtctchehejojodfdftntnffglglttttfrfrwowougugdd`f`fprprfafacxcxfdfdwcwctntn‗s‗s’’ • • DfDfststchchltltcocohhZtZtltltfftoto`f`fififhthtcocohfhfddchchsusuppppgygychchaoaoririltltcocohhcacarfrfjcjcpcpcfhfht t cscsgogojljltftfddchchlldcdcaaaafrfrfhfhttZtZtltltff • • Dft Dftlcglcgssoaoasusuppppgcfgcfssltlttrtrljljtctcheherfrfvfvfrsrsffjnjnlrlrefef •

• DfDftltlcgcgssoaoaldldvlvlhjhjffrfrfjfjfcvcvfdfdlelelclchshsttllauaututurfrfsusuppppgygyoaoaeoeoodods/s/sfsfrvrvcjcjfsfslslspfpfrrEZEZTT_‒_‒RRochochttoaoaTTlxllxltcotcohhrugrugfsfs •

• DfDftltlcgcgssooaatltlxfxfsslglgrrflflddyypplclcddoohhldldvvlhlhjjffrrfjfjfcfcpptstsaoaorrwwnncjcjnnchchvvoocjcjffcscscscssusufdfdchchjujurrrfrfhthtttlxlxppfrfrcocodd

<> <> LHCKFT

(20)

JOIROHFHTZ

OA

PFTVPHZ

(EZTP

_‒

<)

•

• DfDftltlcgcgssoaoasusuppppgcgcfsfsfxfxpoportrtfdfd(c(chjhjgugudcdchehedfdffififdfdfxfxpoportrts)s)wwnfnftntnfrfrwcwctntnororwcwctntnououttplplyiyifhfhttoaoaCECEZTZT •

• DftlcDftlcgs oa gs oa rfvcsrfvcscohs oa cohs oa outwoutwlrd suppgcflrd suppgcfs s chvochvocjfs pfrtlchcjfs pfrtlchche to che to prfvprfvcous tlx cous tlx pfrcpfrcods chjgudcods chjgudche dftlcgs oa he dftlcgs oa

jr

jrfdfdctct//dfdf`c`ctthohotftf,,dcdcaaaafrfrfhfhtctclglgvlvlguguffciciplpljtjt,,jojohjhjoioictctlhlhtttltlxxplplylyl`g`gffororrfrfauauhdhd//tltlxxjrjrfdfdctctsosoueuentnt

•

• Zfpl Zfplrltrltfftl`tl`gfgfaoraorfaaffaafjtcjtcheheiodiodcacjcacjltcltcohsohs//jorjorrfjrfjtchtche e frrfrrors ors chchrftrfturhurhsssu`su`icticttfdtfdflrflrgcfrgcfr •

• Zfplrltf tl`gf aor su`Zfplrltf tl`gf aor su`icttche dftlcgs oa Hcg ricttche dftlcgs oa Hcg rltfd/ Fxfiptfd lhd ltfd/ Fxfiptfd lhd HohHoh_‒_‒EZT outwlrd suppgcfs (chtfrEZT outwlrd suppgcfs (chtfr_‒_‒stltfstltf

lh

lhddchchtrtrll_‒_‒ststltltf)f)totorfrfececststfrfrfdfdtltlxpxplylyfrfrsslhlhddjojohshsuiuifrfrss

<3 <3 LHCKFT

(21)

JOIROHFHTZ

OA

PFTVPHZ

(EZTP

_‒

0)

EZTP EZTP_‒_‒00==PPftftururhhaoaorrOuOutwtwlrlrddZuZuppppgcgcfsfsilildfdf`y`yTTlxlxplplyfyfrr • • @l@lscscjjdfdftltlcgscgsoaoatltlxpxplylyfrfr((EZEZTCTCH,H,hlhlifif,,ldlddrdrfsfss)s)lhlhddTTlxlxpfpfrcrcodod • • AcAchlhlggchchvovocjcjffgfgfvfvfggchchwlwlrdrdsusuppppgygyaoaorreoeoododsslhlhddsfsfrvrvcjcjfsfssfsfplplrlrltftfgygy •

• Chaoriltcoh suppgcfd ch EZTP Chaoriltcoh suppgcfd ch EZTP_‒_‒< `y jouhtfr plrty suppgcfr wcgg `f luto< `y jouhtfr plrty suppgcfr wcgg `f luto_‒_‒popugltfd ch rfgfvlht acfgds chpopugltfd ch rfgfvlht acfgds ch

EZTP

EZTP‒‒00wwncncjjnnililyy`f`fioioddcacacfcfd,d,cacatntnffchchaoaorrililtctcoohhsusuppppgcgcfdfdchchEEZTZTPP‒‒<<ccsshhoottjjoorrrrffjjtt

•

• ZfZfplplrlrltftftltl`g`gfsfstotosusu`i`ictctdfdftltlcgcgssoaoacicipoportrtoaoaeoeoodods/s/jljlpcpctltlggeoeoodods/s/sfsfrvrvcjcjfsfsrfrfjfjfcvcvfd fd araroioiououtstscdcdffChChdcdcll •

• Oh su`icsscoh oa rOh su`icsscoh oa rfturh dftlcgs oa chwfturh dftlcgs oa chwlrd suppgcfs wcgg `f lulrd suppgcfs wcgg `f lutoto_‒_‒popugltfd ch CTJ gfdefr. Tnf tlxplyfr wcggpopugltfd ch CTJ gfdefr. Tnf tlxplyfr wcgg

sf

sfgfgfjt tnjt tnffchchvovocjcjffdfdftltlcgscgsrfrfelelrdrdchcheechch‒‒fgfgcecec`c`cgcgctctyylhlhddfgfgcecec`c`cgcgctctyyoaoaCTCTJJ

•

• Zfplrltf tl`gfs aor su`icttche dftlcgs oa CTJ rfjZfplrltf tl`gfs aor su`icttche dftlcgs oa CTJ rfjfcvfd oh chvocjfs lhd chvocjfs oh wncjn plrtclg CTfcvfd oh chvocjfs lhd chvocjfs oh wncjn plrtclg CTJ jrfdctJ jrfdct

nl

nlss`f`ffhfhlvlvlclcgfgfddflflrgrgcfcfrr

02 02 LHCKFT

(22)

JOIROHFHTZ

OA

PFTVPHZ

(EZTP

_‒

0)

•

• LppLpproprroprcltf acfgd cltf acfgd to jlpturf chaorto jlpturf chaoriltcoiltcoh h rfelrfelrdche lvlcgrdche lvlcgifht oa ifht oa CTCTJ J oh jlpctlg eoods ovfr l oh jlpctlg eoods ovfr l pfrcpfrcod oa od oa

tc

tcififararoioidldltftfoaoaljljjjououhthtlglgoaoaeeooododsschch`o`oooksksooaaljljjjououhthtss(F(Fee==VpVptoto00yfyflrlrsschch00fqfqululggchchststlglggigifhfhtsts))

•

• CaCachchppututsslrlrffprproojjururfdfdchchoohfhfgogotttntnfhfhCTCTJJwwcgcggg`f`fllggggoowwfdfdchchtntnffrrfgfgfvfvllhthtppfrfrcocodd •

• Ca chputs, jovfrfd `y ohf chCa chputs, jovfrfd `y ohf chvocjf, lrf projurvocjf, lrf projurfd ch iorf tnlh ohf got sprfld ovfr l pfrcofd ch iorf tnlh ohf got sprfld ovfr l pfrcod oa iohtns, tnfhd oa iohtns, tnfh

CT

CTJJwwcgcggg`f`flglggogowwfdfdchchtntnffrrftftuurhrhppfrfrcocoddwwnfnfhhtntnffglglststppuurjrjnnlslsffcscsrrfjfjororddfdfd

•

• Zfplrltf tl`gf aor su`icttche dftlcgs oa rfvcscohs ch rfgltcoh to chwlrd suppgy chvocjfs pfrtlchche to Zfplrltf tl`gf aor su`icttche dftlcgs oa rfvcscohs ch rfgltcoh to chwlrd suppgy chvocjfs pfrtlchche to

pr

prfvfvcocousustltlxxpfpfrcrcododssjljlptptururchcheejrjrfdfdctct/d/df`f`ctcthohotftfsscscssusufdfd`y`ytntnffsusuppppgcgcfrfrsslhlhddtntnffdcdcaaaafrfrfhfhtctclglgvlvlguguffciciplpljtjt

•

• ZfZfplplrlrltftftltl`g`gffaoaorrioiodcdcayaychche/e/jojorrrrfjfjtctchehefrfrrororsrschchrfrftuturhrhssacgacgfdfdlhlhddsusu`i`ictcttftfddflflrgrgcfcfrr •

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lh lhddchchtrtrll‒‒ststltltf)f)chchjgjgududchcheetntnososffrfrfjfjfcvcvfdfdararoioijojoipipououhdhdchcheetltlxpxplylyfrfrsslhlhdduhuhrfrfececststfrfrfdfddfdflglgfrfrss • • Z Zfpfplrlrltltfftltl`g`gfsfsaoaorrCZCZDDjrjrfdfdctctlhlhddTDTDZZjrjrfdfdctctrfrfjfjfcvcvfdfd`y`ytltlxpxplylyfrfr 0< 0< LHCKFT

(23)

JOIROHFHTZ

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(24)

JOIROHFHTZ

OA

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(EZTP

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(luto

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0: 0: LHCKFT

(25)

JOIROHFHTZ

OA

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(EZTP

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04 04 LHCKFT

(26)

JOIROHFHTZ

OA

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(EZTP

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(27)

JOIROHFHTZ

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01 01 LHCKFT

(28)

JOIROHFHTZ

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PFTVPHZ

(EZTP

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(29)

JOIROHFHTZ

OA

PFTVPHZ

(EZTP

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5)

EZTP

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0> 0> LHCKFT

(30)

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