NBR 13133 - TOPOGRAFIA

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Nólkrg ok rkikrãnjfhNólkrg ok rkikrãnjfh
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Kxkjuäêg ok ekvhnthlkntg tgpgdrèjg ‟Kxkjuäêg ok ekvhnthlkntg tgpgdrèjg ‟
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Kxkjutfgn gi tgpgdrhpbfj survky ‟ ]rgjkourkKxkjutfgn gi tgpgdrhpbfj survky ‟ ]rgjkourk
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
ASSOCIAÇÃO
BRASILEIRA
DE NORMAS
TÉCNICASI
    
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© H@N_ 0=08© H@N_ 0=08
__gogs gs ofrkftgs gogs gs ofrkftgs rkskrvhogs. H lknrkskrvhogs. H lkngs quk kspkjfjhog gs quk kspkjfjhog ok gutrg lgog, nknbulh ok gutrg lgog, nknbulh phrtk oksth pu`efjhäêg pgok phrtk oksth pu`efjhäêg pgok skrskr
rkprgouzfoh gu utfefzhoh pgr quhequkr lkfg, kektrÿnfjg gu lkjànfjg, fnjeufnog igtgjúpfh k lfjrgelk, skl pkrlfssêg pgrrkprgouzfoh gu utfefzhoh pgr quhequkr lkfg, kektrÿnfjg gu lkjànfjg, fnjeufnog igtgjúpfh k lfjrgelk, skl pkrlfssêg pgr
ksjrftg oh H@N_.ksjrftg oh H@N_.
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0==:8-6=8 - Pfg ok Chnkfrg - PC0==:8-6=8 - Pfg ok Chnkfrg - PC
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
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ZulèrfgZulèrfg ]èdfnh]èdfnh
]rkièjfg ...............................................................................................................................................vf]rkièjfg ...............................................................................................................................................vf
8 8 Ksjgpg Ksjgpg ................................................................................................................................................................................................................................................................88
0 0 Pkikrãnjfhs Pkikrãnjfhs ngrlhtfvhs ngrlhtfvhs .......................................................................................................................................................................................................... 88
: : __krlgs krlgs k k oknfäûksoknfäûks  ...........................................................................................................0  ...........................................................................................................0
? ? Fnstrulkntgs Fnstrulkntgs ..........................................................................................................................................................................................................................................8=8=
?.8 ?.8 Fnstrulkntgs Fnstrulkntgs `èsfjgs `èsfjgs ............................................................................................................................................................................................................ 8=8=
?.0 ?.0 ]rkjfsêg ]rkjfsêg ok ok fnstrulkntgs fnstrulkntgs `èsfjgs `èsfjgs ................................................................................................................................................................8=8=
?.: ?.: Fnstrulkntgs Fnstrulkntgs huxfefhrks huxfefhrks ......................................................................................................................................................................................................8080
; ; Ihsks Ihsks phrh phrh kxkjuäêg kxkjuäêg og og ekvhnthlkntg ekvhnthlkntg tgpgdrèjgtgpgdrèjg  ..........................................................................................................8:8:
;.8 ;.8 Dknkrhefohoks Dknkrhefohoks ......................................................................................................................................................................................................................................8:8:
;.0 ;.0 ]ehnkchlkntg, ]ehnkchlkntg, skekäêg skekäêg ok ok lætgogs lætgogs k k fnstrulkntgs fnstrulkntgs ........................................................................................................8:8:
;.: ;.: Hpgfg Hpgfg tgpgdrèjg tgpgdrèjg k k suh suh hjurèjfhhjurèjfh  ...................................................................................89...................................................................................89
;.? ;.? Ekvhnthlkntg Ekvhnthlkntg ok ok okthebks okthebks ............................................................................................................................................................................................8484
;.; ;.; Nfvkehlkntg Nfvkehlkntg ............................................................................................................................................................................................................................................8484
;.;.8 ;.;.8 Dknkrhefohoks Dknkrhefohoks ......................................................................................................................................................................................................................................8484
;.;.0 ;.;.0 Nfvkehlkntg Nfvkehlkntg dkglætrfjg dkglætrfjg ....................................................................................................................................................................................................8282
;.;.: ;.;.: Nfvkehlkntg Nfvkehlkntg trfdgnglætrfjg trfdgnglætrfjg ........................................................................................................................................................................................8686
;.;.? ;.;.? Nfvkehlkntg Nfvkehlkntg jgl jgl usg usg oh oh tkjngegdfh tkjngegdfh DNZZ DNZZ ...................................................................................................................................... 0=0=
;.9 ;.9 Jèejuegs Jèejuegs k k hcusthlkntg hcusthlkntg ......................................................................................................................................................................................................0808
;.4 ;.4 Oksknbg Oksknbg tgpgdrèjg tgpgdrèjg nhenhe  ...............................................................................................0:  ...............................................................................................0:
;.2 ;.2 Pkehtúrfg Pkehtúrfg tæjnfjg tæjnfjg ............................................................................................................................................................................................................................0?0?
9 9Fnspkäêg Fnspkäêg ........................................................................................................................................................................................................................................................0?0?
4 4 Hjkfthäêg Hjkfthäêg ....................................................................................................................................................................................................................................................0;0;
4.8 4.8 Dknkrhefohoks Dknkrhefohoks ......................................................................................................................................................................................................................................0;0;
4.0 4.0 Hjkfthäêg Hjkfthäêg rkehtfvh rkehtfvh hg hg ekvhnthlkntekvhnthlkntg g tgpgdrètgpgdrèjg jg nh nh suh suh phrtk phrtk pehnflætrfjh pehnflætrfjh ok ok pgntgspgntgs ..0; ..0;
4.: 4.: Hjkfthäêg Hjkfthäêg rkehtfvh rkehtfvh í í hetflktrfh hetflktrfh og og ekvhnthlkntg ekvhnthlkntg tgpgdrèjgtgpgdrèjg  ......................................0;  ......................................0;
Hnkxg HHnkxg H (fnigrlhtfvg)(fnigrlhtfvg) LgngdrhhLgngdrhh  ...................................................................................................09  ...................................................................................................09
H.0 H.0 Kxklpeg Kxklpeg ok ok lgngdrhh lgngdrhh ok ok rkikrãnjfh rkikrãnjfh ok ok nìvkenìvke .............................................................04 .............................................................04
Hnkxg @Hnkxg @ (fnigrlhtfvg)(fnigrlhtfvg) Kxklpeg ok jgekth ok ohogs phrh g lætgog ohs ofrkäûksKxklpeg ok jgekth ok ohogs phrh g lætgog ohs ofrkäûks  ...................................02.......02
@.8 @.8 Lkofäêg Lkofäêg hnduehr hnduehr bgrfzgnthe bgrfzgnthe k k efnkhr efnkhr ..............................................................................................................................................................0202
@.0 @.0 Lkofäêg Lkofäêg hnduehr hnduehr vkrtfjhe vkrtfjhe k k efnkhr efnkhr ........................................................................................................................................................................0606
Hnkxg JHnkxg J (fnigrlhtfvg)(fnigrlhtfvg) ]rkjfsêg ok ofstànjfhs ]rkjfsêg ok ofstànjfhs lkofohs jgl LKO lkofohs jgl LKO ..............................................................................................:=:=
J.8 J.8 Jèejueg Jèejueg ok ok prkjfsêg prkjfsêg ok ok ofstànjfhs ofstànjfhs ..................................................................................................................................................................:=:=
J.0 J.0 Kxklpeg Kxklpeg og og jèejueg jèejueg ok ok prkjfsêg prkjfsêg ohs ohs ofstànjfhs3 ofstànjfhs3 ..................................................................................................................:=:=
Hnkxg OHnkxg O (fnigrlhtfvg)(fnigrlhtfvg) Kxklpeg ok jèejueg ok Kxklpeg ok jèejueg ok ofstànjfhs k hzflutks ofstànjfhs k hzflutks ng pehng ng pehng .................................................... :8:8
O.8 O.8 Jèejueg Jèejueg ok ok ofstànjfhs ofstànjfhs k k hzflutks hzflutks ng ng pehng pehng ...................................................................................................................................... :8:8
Hnkxg KHnkxg K (fnigrlhtfvg)(fnigrlhtfvg) ]rgphdhäêg ohs vhrfànjfhs ok lgog sflpefjhog]rgphdhäêg ohs vhrfànjfhs ok lgog sflpefjhog ..................................:0 ..................................:0
K.8 K.8 ]gntg ]gntg frrhofhog frrhofhog (lætgog (lætgog pgehr) pgehr) ..............................................................................................................................................................................:0:0
K.0 K.0 Kxklpeg Kxklpeg ok ok jèejueg jèejueg ...................................................................................................................................................................................................................:.:??
Hnkxg IHnkxg I (fnigrlhtfvg)(fnigrlhtfvg) ]rgphdhäêg ohs vhrfànjfhs ok lgog sflpefjhog]rgphdhäêg ohs vhrfànjfhs ok lgog sflpefjhog ..................................:4 ..................................:4
II.8 .8 Nfvkehlkntg Nfvkehlkntg dkglætrfjg dkglætrfjg ‚ ‚ Frrhofhäêg Frrhofhäêg ........................................................................................................................................................:4:4
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
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© H@N_ 0=08 - _g© H@N_ 0=08 - _gogs gs ofrkftgs ogs gs ofrkftgs rkskrvhogsrkskrvhogs
II.0 .0 Kxklpeg Kxklpeg ok ok jèejueg jèejueg ok ok nfvkehlkntg nfvkehlkntg dkglætrfjg dkglætrfjg ..................................................................................................................:4:4
II.: .: Nfvkehlkntg Nfvkehlkntg trfdgnglætrfjg trfdgnglætrfjg ‚ ‚ Frrhofhäêg Frrhofhäêg .......................................................................................................................................... :2:2
II.? .? Kxklpeg Kxklpeg ok ok jèejueg jèejueg ok ok nfvkehlkntg nfvkehlkntg trfdgnglætrfjg trfdgnglætrfjg ......................................................................................................:2:2
Hnkxg DHnkxg D (fnigrlhtfvg)(fnigrlhtfvg) Jèejueg ohs hetftuoks ngrJèejueg ohs hetftuoks ngrlhfs kl iunäêg ohs lhfs kl iunäêg ohs hetftuoks dkgoæsfjhs hetftuoks dkgoæsfjhs ..........?=?=
D.8 D.8 Kxklpeg Kxklpeg ok ok jèejueg jèejueg phrh phrh hnglhefh hnglhefh ok ok hetftuok hetftuok h`sgeuth h`sgeuth ............................................................................................?=?=
D.0 D.0 Kxklpeg Kxklpeg ok ok jèejueg jèejueg phrh phrh hnglhefh hnglhefh ok ok hetftuok hetftuok rkehtfvh rkehtfvh ................................................................................................?=?=Hnkxg BHnkxg B (fnigrlhtfvg)(fnigrlhtfvg) Kxklpeg ok jgekth ok ohogs phrh nfvkehlkntg trfdgnglætrfjg jglKxklpeg ok jgekth ok ohogs phrh nfvkehlkntg trfdgnglætrfjg jgl
vfshohs rkjìprgjhsvfshohs rkjìprgjhs  ...........................................................................................................?8  ...........................................................................................................?8
Hnkxg FHnkxg F (fnigrlhtfvg)(fnigrlhtfvg) Kxklpeg ok jgekth ok ohogs phrh nfvkehlkntg trfdgnglætrfjg .............?:Kxklpeg ok jgekth ok ohogs phrh nfvkehlkntg trfdgnglætrfjg .............?:
Hnkxg CHnkxg C (fnigrlhtfvg)(fnigrlhtfvg) Ofstànjfh h skr trhnspgrthoh hg nìvke ok rkikrãnjfh og sfstklhOfstànjfh h skr trhnspgrthoh hg nìvke ok rkikrãnjfh og sfstklh
tgpgdrèjg egjhetgpgdrèjg egjhe  ..............................................................................................................??  ..............................................................................................................??
C.8 C.8 Jèejuegs Jèejuegs ........................................................................................................................................................................................................................................................????
Hnkxg AHnkxg A (ngrlhtfvg)(ngrlhtfvg) Jèejueg ogs krrgs ok ikjbhlkntg egndftuofnhe k trhnsvkrshe ...................?;Jèejueg ogs krrgsok ikjbhlkntg egndftuofnhe k trhnsvkrshe ...................?;
A.8 A.8 Jèejuegs Jèejuegs ogs ogs krrgs krrgs ......................................................................................................................................................................................................................?;?;
A.8.8 A.8.8 Dknkrhefohoks Dknkrhefohoks ......................................................................................................................................................................................................................................?;?;
A.8.0 A.8.0 Krrg Krrg ok ok ikjbhlkntg ikjbhlkntg ....................................................................................................................................................................................................................?;?;
A.8.: A.8.: Krrgs Krrgs nh nh lkofäêg lkofäêg efnkhr efnkhr ...................................................................................................................................................................................................... ?;?;
A.8.? A.8.? Krrg Krrg nh nh lkofäêg lkofäêg hnduehr hnduehr ................................................................................................................................................................................................?;?;
A.8.; KquhäûksA.8.; Kquhäûks  ..........................................................................................................................?;  ..........................................................................................................................?;
A.0 A.0 Kxklpeg Kxklpeg ........................................................................................................................................................................................................................................................?9?9
A.0.8 A.0.8 Fnigrlhäûks Fnigrlhäûks prkeflfnhrksprkeflfnhrks ................................................................................................?9 ................................................................................................?9
A.0.0 A.0.0 Jèejuegs Jèejuegs ........................................................................................................................................................................................................................................................?9?9
A.0.: A.0.: Pksuethogs Pksuethogs ................................................................................................................................................................................................................................................?4?4
Hnkxg EHnkxg E (fnigrlhtfvg)(fnigrlhtfvg) ]rgphdhäêg ohs prkjfsûks ok lgog sflpefjhog]rgphdhäêg ohs prkjfsûks ok lgog sflpefjhog  ......................................................................?2?2
E.8 E.8 ]gntgs ]gntgs ok ok pgefdgnhe pgefdgnhe gu gu rkoks rkoks ..................................................................................................................................................................................?2?2
Hnkxg LHnkxg L (fnigrlhtfvg)(fnigrlhtfvg) JgnvknäûksJgnvknäûks  .................................................................................................;=  .................................................................................................;=
L.8 L.8 Jgnvknäûks Jgnvknäûks tgpgdrèjhstgpgdrèjhs  ...............................................................................................;=  ...............................................................................................;=
Hnkxg NHnkxg N (ngrlhtfvg)(ngrlhtfvg) ]ehng tgpgdrèjg egjhe]ehng tgpgdrèjg egjhe  ................................................................................;0  ................................................................................;0
Hnkxg GHnkxg G (ngrlhtfvg)(ngrlhtfvg) Zfstklhs ok prgckäêg _L .............................................................................;?Zfstklhs ok prgckäêg _L .............................................................................;?
G.8 JehssfjhäêgG.8 Jehssfjhäêg  ....................................................................................................................;?  ....................................................................................................................;?
G.0 KspkjfjhäûksG.0 Kspkjfjhäûks  .................................................................................................................;?  .................................................................................................................;?
Hnkxg ]Hnkxg ] (fnigrlhtfvg)(fnigrlhtfvg) Zfstklh dkgoæsfjg egjhe (ZDE) ..................................................................;;Zfstklh dkgoæsfjg egjhe (ZDE) ..................................................................;;
@f`efgdrhh@f`efgdrhh  .........................................................................................................................................;4  .........................................................................................................................................;4
IfdurhsIfdurhs
Ifdurh 8 ‚ Kxklpeg ok pgefdgnhe hpgfhoh kl ouhs `hsks ............................................................8?Ifdurh 8 ‚ Kxklpeg ok pgefdgnhe hpgfhoh kl ouhs `hsks ............................................................8?
Ifdurh 0 ‚ Kxklpegs ok pgefdgnhfs hpgfhohs kl ogfs pgntgs .....................................................8?Ifdurh 0 ‚ Kxklpegs ok pgefdgnhfs hpgfhohs kl ogfs pgntgs .....................................................8?
Ifdurh A.8 Ifdurh A.8 ‐ Ksquklh oh pgefdgnhe ng‐ Ksquklh oh pgefdgnhe ng jhlpusjhlpus oh [nfvkrsfohok Ikokrhe ok Zêg Jhregs ‐ Z] oh [nfvkrsfohok Ikokrhe ok Zêg Jhregs ‐ Z] ...?9 ...?9
Ifdurh E.8 ‐ Pkok jgl ulh `hskIfdurh E.8 ‐ Pkok jgl ulh `hsk.....................................................................................................?2.....................................................................................................?2
Ifdurh E.0 ‐ Pkok jgl ouhs `hsksIfdurh E.0 ‐ Pkok jgl ouhs `hsks..................................................................................................?2..................................................................................................?2
Ifdurh L.8 ‚ Jgnvknäûks tgpgdrèjhsIfdurh L.8 ‚ Jgnvknäûks tgpgdrèjhs...........................................................................................;=...........................................................................................;=
Ifdurh N.8 ‚ rkprksknthäêg ksquklètfjh og Z_EIfdurh N.8 ‚ rkprksknthäêg ksquklètfjh og Z_E  ..........................................................................;:  ..........................................................................;:
Ifdurh ].8 ‚ rkprksknthäêg ksquklètfjh og ZDE ..........................................................................;9Ifdurh ].8 ‚ rkprksknthäêg ksquklètfjh og ZDE ..........................................................................;9
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
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H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
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_h`kehs_h`kehs
_h`keh 8 ‚ Jehssfjhäêg ok lkofogr ok ànduegs_h`keh 8 ‚ Jehssfjhäêg ok lkofogr ok ànduegs ...........................................................................8=...........................................................................8=
_h`keh 0 ‚ Jehssfjhäêg ok ksthäûks tgthfs_h`keh 0 ‚ Jehssfjhäêg ok ksthäûks tgthfs  ...................................................................................88  ...................................................................................88
_h`keh : ‚ Jehssfjhäêg ok nìvkfs_h`keh : ‚ Jehssfjhäêg ok nìvkfs  ...................................................................................................88  ...................................................................................................88
_h`keh ? ‚ ]gefdgnhfs pehnflætrfjhs ................................................................................................8?_h`keh ? ‚ ]gefdgnhfs pehnflætrfjhs ................................................................................................8?
_h`keh ; ‚ Jgnofäûks phrh g nfvkehlkntg dkglætrfjg_h`keh ; ‚ Jgnofäûks phrh g nfvkehlkntg dkglætrfjg ..................................................................82 ..................................................................82_h`keh 9 ‚ Jgnofäûks phrh g nfvkehlkntg trfdgnglætrfjg_h`keh 9 ‚ Jgnofäûks phrh g nfvkehlkntg trfdgnglætrfjg ............................................................0= ............................................................0=
_h`keh 4 ‚ Hlgstrhdkl hekhtúrfh .....................................................................................................0;_h`keh 4 ‚ Hlgstrhdkl hekhtúrfh .....................................................................................................0;
_h`keh @.8 ‐ Lkofäêg hnduehr bgrfzgnthe k efnkhr _h`keh @.8 ‐ Lkofäêg hnduehr bgrfzgnthe k efnkhr   ......................................................................................................................................................0202
_h`keh @.0 ‐ Lkofäêg hnduehr vkrtfjhe k efnkhr _h`keh @.0 ‐ Lkofäêg hnduehr vkrtfjhe k efnkhr   ...............................................................................06  ...............................................................................06
_h`keh O.8 ‐ Kxklpeg ok jèejueg ok ofstànjfhs k hzflutks ng pehng_h`keh O.8 ‐ Kxklpeg ok jèejueg ok ofstànjfhs k hzflutks ng pehng ..........................................:8 ..........................................:8
__h`keh Ih`keh I.8 ‚ Jhokrnkth .8 ‚ Jhokrnkth ok jhlpg jgntknog hs ok jhlpg jgntknog hs fnigrlhäûks ok nfvkehlkfnigrlhäûks ok nfvkehlkntg dkglætrfjgntg dkglætrfjg ....... .........:4:4
__h`keh Ih`keh I.0 ‚ Jhokrnkth .0 ‚ Jhokrnkth ok jhlpg jgntknog hs ok jhlpg jgntknog hs fnigrlhäûks ok nfvkehlkfnigrlhäûks ok nfvkehlkntg trfdgnglætrfjgntg trfdgnglætrfjg ..:6 ..:6
_h`keh B.8 ‐ Jgekth ok ohogs phrh nfvkehlkntg trfdgnglætrfjg jgl vfshohs rkjìprgjhs_h`keh B.8 ‐ Jgekth ok ohogs phrh nfvkehlkntg trfdgnglætrfjg jgl vfshohs rkjìprgjhs ....... .........?8?8
_h`keh F.8 ‐ Jhokrnkth ok jhlpg jgl kxklpeg ok jgekth ok ohogs phrh nfvkehlkntg_h`keh F.8 ‐ Jhokrnkth ok jhlpg jgl kxklpeg ok jgekth ok ohogs phrh nfvkehlkntg
trfdgnglætrfjg ..................................................................................................................?:trfdgnglætrfjg ..................................................................................................................?:
_h`keh G.8 ‚ Jhrhjtkrìstfjhs ohs prgckäûks_h`keh G.8 ‚ Jhrhjtkrìstfjhs ohs prgckäûks ...................................................................................;?...................................................................................;?
HH
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
vfvf © H@N_ 0=08 - _g© H@N_ 0=08 - _gogs gs ofrkftgs ogs gs ofrkftgs rkskrvhogsrkskrvhogs
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
]rkièjfg]rkièjfg
 H  H Hssgjfhäêg @rHssgjfhäêg @rhsfekfrh ok Nghsfekfrh ok Ngrlhs _æjnfjrlhs _æjnfjhs (H@N_) æ g Igrg Nhs (H@N_) æ g Igrg Nhjfgnhe ok Nghjfgnhe ok Ngrlhefzhäêg. rlhefzhäêg. Hs NgrlhsHs Ngrlhs
@rhsfekfrhs, jucg jgntkóog æ ok @rhsfekfrhs, jucg jgntkóog æ ok rkspgnsh`fefrkspgnsh`fefohok ogs Jglftãs @rhsfekfrgs (H@N_/J@), ogs ohok ogs Jglftãs @rhsfekfrgs (H@N_/J@), ogs GrdhnfslgsGrdhnfslgs
ok Ngrlhefzhäêg Zktgrfhe (H@N_/GNZ) k ohs Jglfssûks ok Kstuog Kspkjfhfs (H@N_/JKK), sêgok Ngrlhefzhäêg Zktgrfhe (H@N_/GNZ) k ohs Jglfssûks ok Kstuog Kspkjfhfs (H@N_/JKK), sêg
keh`grhohs pgr Jglfssûks ok Kstuog (JK), igrlhohs pkehs phrtks fntkrksshohs ng tklh g`cktgkeh`grhohs pgr Jglfssûks ok Kstuog (JK), igrlhohs pkehs phrtks fntkrksshohs ng tklh g`cktg
oh ngrlhefzhäêg.oh ngrlhefzhäêg.
Gs Ogjulkntgs _æjnfjgs H@N_ sêg keh`grhogs jgnigrlk hs rkdrhs oh H@N_ Ofrktfvh 0.Gs Ogjulkntgs _æjnfjgs H@N_ sêg keh`grhogs jgnigrlk hs rkdrhs oh H@N_ Ofrktfvh 0.
 H  H H@N_ H@N_ jbhlh jbhlh h hh htknäêg tknäêg phrh phrh quk, quk, hpkshr hpkshr ok ok tkr tkr sfog sfog sgefjfthoh sgefjfthoh lhnfiksthäêg lhnfiksthäêg sg`rk sg`rk kvkntuhfs kvkntuhfs ofrkftgsofrkftgs
ok phtkntksok phtkntks ourhntk h Jgnsueth Nhjfgnhe, kstks pgokl gjgrrkr k okvkl skr jglunfjhogs í H@N_ ourhntk h Jgnsueth Nhjfgnhe, kstks pgokl gjgrrkr k okvkl skr jglunfjhogs í H@N_  
h quhequkr lglkntg (Ekf n³ 6.046, ok 8? ok lhfg ok 8669).h quhequkr lglkntg (Ekf n³ 6.046, ok 8? ok lhfg ok 8669).
Gs Ogjulkntgs _æjnfjgs H@N_, hssfl jglg hs Ngrlhs Fntkrnhjfgnhfs (FZG k FKJ), sêg vgeuntèrfgsGs Ogjulkntgs _æjnfjgs H@N_, hssfl jglg hs Ngrlhs Fntkrnhjfgnhfs (FZG k FKJ), sêg vgeuntèrfgs
k nêg fnjeukl rkqufsftgs jgntrhtuhfs, ekdhfs gu ksthtutèrfgs. Gs Ogjulkntgs _æjnfjgs H@N_ nêgk nêg fnjeukl rkqufsftgs jgntrhtuhfs, ekdhfs gu ksthtutèrfgs. Gs Ogjulkntgs _æjnfjgs H@N_ nêg
su`stftukl Ekfs, Okjrktgs gu Pkduehlkntgs, hgs quhfs gs usuèrfgs okvkl htknokr, tknog prkjkoãnjfhsu`stftukl Ekfs, Okjrktgs gu Pkduehlkntgs, hgs quhfs gs usuèrfgs okvkl htknokr, tknog prkjkoãnjfh
sg`rk quhequkr Ogjulkntg _æjnfjg H@N_.sg`rk quhequkr Ogjulkntg _æjnfjg H@N_.
Pkssheth-sk quk gs Ogjulkntgs _æjnfjgs H@N_ pgokl skr g`cktg ok jfthäêg kl PkduehlkntgsPkssheth-sk quk gs Ogjulkntgs _æjnfjgs H@N_ pgokl skr g`cktg ok jfthäêg kl Pkduehlkntgs
_æjnfjgs. Nkstks jhsgs, gs úrdêgs rkspgnsèvkfs pkegs Pkduehlkntgs _æjnfjgs pgokl oktkrlfnhr_æjnfjgs. Nkstks jhsgs, gs úrdêgs rkspgnsèvkfs pkegs Pkduehlkntgs _æjnfjgs pgokl oktkrlfnhrhs ohths phrh kxfdãnjfh ogs rkqufsftgs ok quhfsqukr Ogjulkntgs _æjnfjgs H@N_.hs ohths phrh kxfdãnjfh ogs rkqufsftgs ok quhfsqukr Ogjulkntgs _æjnfjgs H@N_.
 H H@N_  H H@N_ N@P N@P 8:8:: 8:8:: igf igf keh`grhoh keh`grhoh ng ng Jglftã Jglftã @rhsfekfrg @rhsfekfrg oh oh Jgnstruäêg Jgnstruäêg Jfvfe Jfvfe (H@N_/J@-==0), (H@N_/J@-==0), pkehpkeh
Jglfssêg ok Kstuogs ok Zkrvfägs _gpgdrèjgs (JK-==038::.84). G ]rgcktg ok Pkvfsêg jfrjueguJglfssêg ok Kstuogs ok Zkrvfägs _gpgdrèjgs (JK-==038::.84). G ]rgcktg ok Pkvfsêg jfrjuegu
kl Jgnsueth Nhjfgnhe jgnigrlk Kofthe n³ =;, okkl Jgnsueth Nhjfgnhe jgnigrlk Kofthe n³ =;, ok 04.=;.0=08 h 02.=9.0=08.04.=;.0=08 h 02.=9.0=08.
 H H@N_  H H@N_ N@P N@P 8:8::30=08:8::30=088  jhnjkeh k su`stftuf h  jhnjkeh k su`stftuf h  H@N_  H@N_ N@P N@P 8:8::30=8;8:8::30=8;, h quhe igf tkjnfjhlkntk, h quhe igf tkjnfjhlkntk
rkvfshoh.rkvfshoh.
 H H@N_ N@P  H H@N_ N@P 8:8::30=08 nêg 8:8::30=08 nêg sk sk hpefjh hgs hpefjh hgs prgcktgs ok prgcktgs ok jgnstruäêg quk jgnstruäêg quk tknbhl sfog tknbhl sfog prgtgjgehogprgtgjgehogss
phrh hprgvhäêg ng úrdêg jglpktkntk pkeg efjknjfhlkntg hntkrfgrlkntk í ohth ok suh pu`efjhäêgphrh hprgvhäêg ng úrdêg jglpktkntk pkeg efjknjfhlkntg hntkrfgrlkntk í ohth ok suh pu`efjhäêg
jglg Ngrlh @rhsfekfrh, `kl jglg íqukeks quk vknbhl h skr prgtgjgehogs ng prhzg ok 82= ofhsjglg Ngrlh @rhsfekfrh, `kl jglgíqukeks quk vknbhl h skr prgtgjgehogs ng prhzg ok 82= ofhs
hpús ksth ohth, okvknog, nkstk jhsg, hpús ksth ohth, okvknog, nkstk jhsg, skr utfefzhoh h vkrsêg hntkrfgr oh H@N_ skr utfefzhoh h vkrsêg hntkrfgr oh H@N_ N@P 8:8::30=8;N@P 8:8::30=8;..
G Ksjgpg kl fndeãs oh H@N_ N@P 8:8:: æ G Ksjgpg kl fndeãs oh H@N_ N@P 8:8:: æ g skdufntk3g skdufntk3
ZjgpkZjgpk
_bfs Zthnohro ksth`efsbks tbk prgjkourks tg ̀ k _bfs Zthnohro ksth`efsbks tbk prgjkourks tg ̀ k hppefko fn tbk kxkjutfgn gi thppefko fn tbk kxkjutfgn gi tgpgdrhpbfgpgdrhpbfj survkys hno tj survkys hno tbkbk
rkqufrklknts tbht lhak hnduehr, efnkhr, unkvknnkssks hno rkspkjtfvk tgekrhnjks jglphtf`ek hjjgrofndrkqufrklknts tbht lhak hnduehr, efnkhr, unkvknnkssks hno rkspkjtfvk tgekrhnjks jglphtf`ek hjjgrofnd
tg tbk holfttko prkjfsfgn hno krrgrs.tg tbk holfttko prkjfsfgn hno krrgrs.
_bfs Zthnohro ksth`efsbks, tbk lktbgos, tkjbnfquks hno fnstrulknts igr g`thfnfnd oksfrko rksuets igr_bfs Zthnohro ksth`efsbks, tbk lktbgos, tkjbnfquks hno fnstrulknts igr g`thfnfnd oksfrko rksuets igr
tbk purpgsk gi survkyfnd, knsurfnd tbht tbk prgphdhtfgn gi prkjfsfgn ogks ngt tbk purpgsk gi survkyfnd, knsurfnd tbht tbk prgphdhtfgn gi prkjfsfgn ogks ngt kxjkko tbk shikty eflftskxjkko tbk shikty eflfts
fnbkrknt tg tbfs fnbkrknt tg tbfs okstfnhtfgn.okstfnhtfgn.
_bfs Zthnohro hppefks tg tgpgdrhpbfj survkys tbht _bfs Zthnohro hppefks tg tgpgdrhpbfj survkys tbht hrk fntknoko tg g`thfn dkglktrfj fnigrlhtfgn gi hrk fntknoko tg g`thfn dkglktrfj fnigrlhtfgn gi tbktbk
tkrrhfn tg jbhrhjtkrfzk fts nhturhe hno tkrrhfn tg jbhrhjtkrfzk fts nhturhe hno hrtfjfhe keklknts, fnjeuofnhrtfjfhe keklknts, fnjeuofnd rkefki, ̀ gunohrfks hno ̀ grokrs, hrkh,d rkefki, ̀ gunohrfks hno ̀ grokrs, hrkh,
egjhtfgn, lggrfnd hno pgsftfgnfndegjhtfgn, lggrfnd hno pgsftfgnfnd, hlgnd gtbkrs, igr , hlgnd gtbkrs, igr tbk purpgsks gi tbk purpgsks gi 
h)h)    prkeflfnhry  prkeflfnhry prgckjt stuofks1prgckjt stuofks1
HH
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
vffvff
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _gogs gs ofrkftgs © H@N_ 0=08 - _gogs gs ofrkftgs rkskrvhogsrkskrvhogs
`)`) keh`grhtfgn gi prk-prgckjts gr `hsfj prgckjts1 hno keh`grhtfgn gi prk-prgckjts gr `hsfj prgckjts1 hno 
j)j) keh`grhtfgn gi kxkjutfvk prgckjts.keh`grhtfgn gi kxkjutfvk prgckjts.
HH
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ssêê
gg
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
HH
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08NGPLH @PHZFEKFPHNGPLH @PHZFEKFPH
88© H@N_ 0=08 - _gogs gs ofrkftgs © H@N_ 0=08 - _gogs gs ofrkftgs rkskrvhogsrkskrvhogs
Kxkjuäêg ok ekvhnthlkntg tgpgdrèjg ‟ ]rgjkoflkntgKxkjuäêg ok ekvhnthlkntg tgpgdrèjg ‟ ]rgjkoflkntg
8 Ksjgpg8 Ksjgpg
Ksth Ngrlh ksth`kekjk gs prgjkoflkntgs h skrkl hpefjhogs nh kxkjuäêg ok ekvhnthlkntgsKsth Ngrlh ksth`kekjk gs prgjkoflkntgs h skrkl hpefjhogs nh kxkjuäêg ok ekvhnthlkntgs
tgpgdrèjgs k gs rkqufsftgs quk tgpgdrèjgs k gs rkqufsftgs quk jglphtf`fefzhjglphtf`fefzhl lkofohs hnduehrks, efnkhrks, oksnìvkfs k rkspkjtfvhsl lkofohs hnduehrks, efnkhrks, oksnìvkfs k rkspkjtfvhs
tgekrànjfhs kl iunäêg ogs krrgs.tgekrànjfhs kl iunäêg ogs krrgs.
Ksth Ngrlh ksth`kekjk, kl iunäêg ogs rkqufsftgs, gs lætgogs, hs tæjnfjhs k gs fnstrulkntgsKsth Ngrlh ksth`kekjk, kl iunäêg ogs rkqufsftgs, gs lætgogs, hs tæjnfjhs k gs fnstrulkntgs
phrh h g`tknäêg ok rksuethogs jglphtìvkfs jgl h okstfnhäêg og ekvhnthlkntg, hsskdurhnog qukphrh h g`tknäêg ok rksuethogs jglphtìvkfs jgl h okstfnhäêg og ekvhnthlkntg, hsskdurhnog quk
h prgphdhäêg ok vhrfànjfhs nêg kxjkoh gs eflftks ok skdurhnäh fnkrkntks h ksth okstfnhäêg.h prgphdhäêg ok vhrfànjfhs nêg kxjkoh gs eflftks ok skdurhnäh fnkrkntks h ksth okstfnhäêg.
Ksth Ngrlh sk hpefjh hgs ekvhnthlkntgs tgpgdrèjgs quk sk okstfnhl h g`tkr fnigrlhäûksKsth Ngrlh sk hpefjh hgs ekvhnthlkntgs tgpgdrèjgs quk sk okstfnhl h g`tkr fnigrlhäûks
dkglætrfjhs og tkrrkng phrh jhrhjtkrfzhr skus keklkntgs nhturhfs k hrtfjfhfs, fnjeufnog g rkekvg,dkglætrfjhs og tkrrkng phrh jhrhjtkrfzhr skus keklkntgs nhturhfs k hrtfjfhfs, fnjeufnog g rkekvg,
eflftks k jgnirgnthntks, èrkh, eflftks k jgnirgnthntks, èrkh, egjhefzhäêgegjhefzhäêg, hlhrrhäêg k , hlhrrhäêg k pgsfjfgnhlpgsfjfgnhlkntg, okntrk gutrgs, kntg, okntrk gutrgs, phrh ns ok3phrh ns ok3
h) h) kstuogs kstuogs prkeflfnhrprkeflfnhrks ks ok ok prgcktgs1prgcktgs1
`) `) keh`grhäêg keh`grhäêg ok ok hntkprgcktgs hntkprgcktgs gu gu prgcktgs prgcktgs ̀ èsfjgs1 `èsfjgs1 kk
j) j) keh`grhäêg keh`grhäêg ok ok prgcktgs prgcktgs kxkjutfvgs.kxkjutfvgs.
0 0 Pkikrãnjfhs Pkikrãnjfhs ngrlhtfvhsngrlhtfvhs
Gs ogjulkntgs h skdufr sêg jfthogs ng tkxtg ok the igrlh quk skus jgntkóogs, tgthfs gu phrjfhfs,Gs ogjulkntgs h skdufr sêg jfthogs ng tkxtg ok the igrlh quk skus jgntkóogs, tgthfs gu phrjfhfs,
jgnstftukl rkqufsftgs phrh kstk Ogjulkntg. ]hrh rkikrãnjfhs ohthohs, hpefjhl-sk sglkntk hs jgnstftukl rkqufsftgs phrh kstk Ogjulkntg. ]hrh rkikrãnjfhs ohthohs, hpefjhl-sk sglkntk hs kofäûkskofäûks
jfthohs. ]hrh rkikrãnjfhs nêg ohthohs, hpefjhl-sk hs kofäûks lhfs rkjkntks og rkikrfog ogjulkntgjfthohs. ]hrh rkikrãnjfhs nêg ohthohs, hpefjhl-sk hs kofäûks lhfs rkjkntks og rkikrfog ogjulkntg
(fnjeufnog klknohs).(fnjeufnog klknohs).
 H@N_  H@N_ N@P N@P 8;444, 8;444, JgnvknäûkJgnvknäûks s tgpgdrèjhs phrh tgpgdrèjhs phrh jhrths jhrths k k pehnths pehnths jhohstrhfs ‚ jhohstrhfs ‚ Ksjhehs 838= Ksjhehs 838= ===,===,
83; ===, 830 === k 838 === ‚ 83; ===, 830 === k 838 === ‚ ]rgjkoflkn]rgjkoflkntgtg
 H@N_ N@P 8 H@N_ N@P 894;0, Oksknb94;0, Oksknbg tæjnfjg ‚ Pkqg tæjnfjg ‚ Pkqufsftgs phrh hpufsftgs phrh hprksknthäêg kl igrksknthäêg kl igebhs ok oksknebhs ok oksknbgbg
 H@N_ N@P 8 H@N_ N@P 89298, Oksknb9298, Oksknbg tæjnfjg ‟ Pkqg tæjnfjg ‟ Pkqufsftgs phrh rkpufsftgs phrh rkprksknthäêg ok rksknthäêg ok efnbhs k ksjrfthefnbhs k ksjrfth
FZG 8480:-8,FZG 8480:-8, Gptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfndGptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfnd
fnstrulknts ‚ ]hrt 83 _bkgry fnstrulknts ‚ ]hrt 83 _bkgry 
FZG 8480:-0,FZG 8480:-0, Gptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfndGptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfnd
fnstrulknts ‚ ]hrt 03 fnstrulknts ‚ ]hrt 03 EkvkesEkvkes
FZG 8480:-:FZG 8480:-: Gptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfndGptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfnd
fnstrulknts ‚ ]hrt :3 fnstrulknts ‚ ]hrt :3 _bkgogeftks_bkgogeftks
FZG 8480:-?FZG 8480:-? Gptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfndGptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfndfnstrulknts ‚ ]hrt ?3 fnstrulknts ‚ ]hrt ?3 Kekjtrg-gptfjhe ofsthnjKekjtrg-gptfjhe ofsthnjk lktkrs (KOL lkhsurklknts tg rkkjtgrs)k lktkrs (KOL lkhsurklknts tg rkkjtgrs)
FZG 8480:-;FZG 8480:-; Gptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfndGptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfnd
fnstrulknts ‚ ]hrt ;3 _gthe sthtfgnsfnstrulknts ‚ ]hrt ;3 _gthe sthtfgns
HH
rrqq
uu
ffvv
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3388
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oo
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gg
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ss
ffvv
ggoo
kk
LL
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[[
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EE
DD
JJ
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SS
XX
[[
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SS
QQ00
::
;;
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::
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
00
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _g© H@N_ 0=08 - _gogs gs ofrkftgs ogs gs ofrkftgs rkskrvhogsrkskrvhogs
FZG 8480:-9FZG 8480:-9 Gptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfndGptfjs hno gptfjhe fnstrulknts ‚ Ifkeo prgjkourks igr tkstfnd dkgoktfj hno survkyfnd
fnstrulknts ‚ ]hrt 93 fnstrulknts ‚ ]hrt 93 Pgthtfnd ehskrsPgthtfnd ehskrs
:: __krlgs k krlgs k oknfäûksoknfäûks
]hrh gs kikftgs okstk ogjulkntg, hpefjhl-sk gs skdufntks tkrlgs k ]hrh gs kikftgs okstk ogjulkntg, hpefjhl-sk gs skdufntks tkrlgs k oknfäûks.oknfäûks.
:.8:.8
hjurèjfhhjurèjfh
drhu ok hokrãnjfh ohs lkofohs, kl rkehäêg hg sku vhegr vkrohokfrg quk, sk igr oksjgnbkjfog,drhu ok hokrãnjfh ohs lkofohs, kl rkehäêg hg sku vhegr vkrohokfrg quk, sk igr oksjgnbkjfog,
h læofh hrftlætfjh oksths lkofohs æ jgnsfokrhoh g vhegr lhfs h læofh hrftlætfjh oksths lkofohs æ jgnsfokrhoh g vhegr lhfs prgvèvkeprgvèvke
NG_H NG_H Kstk Kstk tkrlg tkrlg kstè kstè vfnjuehog vfnjuehog hgs hgs kikftgs kikftgs hekhtúrfgs hekhtúrfgs k k sfstklètfjgs.sfstklètfjgs.
:.0:.0
hefnbhlkntg ok vfhhefnbhlkntg ok vfh
hefnbhlkntg prkofhehefnbhlkntg prkofhe
efnbh ofvfsúrfh quk skphrh g egtk ok tkrrkng og egdrhogurg pó`efjgefnbh ofvfsúrfh quk skphrh g egtk ok tkrrkng og egdrhogurg pó`efjg
:.::.:
hetftuok dkgoæsfjhhetftuok dkgoæsfjh
bb
ofstànjfh kntrk h supkriìjfk iìsfjh ofstànjfh kntrk h supkriìjfk iìsfjh k h k h kefpsgfohe, g`skrvhokefpsgfohe, g`skrvhoh sg`rk h h sg`rk h ngrlhe og eudhr, jgnsfokrhngrlhe og eudhr, jgnsfokrhoh sg`rkoh sg`rk
g pehng thndkntk hg kefpsgfokg pehng thndkntk hg kefpsgfok
NG_H NG_H G G tkrlg tkrlg hetftuok hetftuok dkgoæsfjh dkgoæsfjh su`stftuf su`stftuf gs gs tkrlgs tkrlgs hetftuok hetftuok dkglætrfjh dkglætrfjh k k hetftuok hetftuok kefpsgfohe.kefpsgfohe.
:.?:.?
hetftuok ngrlhehetftuok ngrlhe
BBNN
ofstànjfh kntrk h supkriìjfk iìsfjh k ofstànjfh kntrk h supkriìjfk iìsfjh k g quhsk dkgfok, tglhoh hg egndg oh g quhsk dkgfok, tglhoh hg egndg oh ngrlhengrlhe
:.;:.;
hetftuok grtglætrfjhhetftuok grtglætrfjh
BBofstànjfh kntrk h supkriìjfk iìsfjh k ofstànjfh kntrk h supkriìjfk iìsfjh k h dkgfohe, g`skrvhoh nh vkrtfjhe og eudhr h dkgfohe, g`skrvhoh nh vkrtfjhe og eudhr 
:.9:.9
hnglhefh ok hetftuokhnglhefh ok hetftuok
ιι zãth zãth
ofstànjfh quk skphrh hs supkriìjfks kefpsgfohe k quhsk dkgfohe, hg egndg oh ngrlheofstànjfh quk skphrh hs supkriìjfks kefpsgfohe k quhsk dkgfohe, hg egndg oh ngrlhe
:.4:.4
hpgfg dkgoæsfjg hetflætrfjghpgfg dkgoæsfjg hetflætrfjg
jgncuntg ok pgntgs lhtkrfhefzhogs ok rkikrãnjfhs ok nìvke (PPNN), quk prgpgrjfgnh g jgntrgekjgncuntg ok pgntgs lhtkrfhefzhogs ok rkikrãnjfhs ok nìvke (PPNN), quk prgpgrjfgnh g jgntrgek
ok pgsfäêg hetflætrfjh ogs ekvhnthlkntgs tgpgdrèjgs k g sku rkikrknjfhlkntg hgok pgsfäêg hetflætrfjh ogs ekvhnthlkntgs tgpgdrèjgs k g sku rkikrknjfhlkntg hg ohtulohtul (grfdkl) (grfdkl)
hetflætrfjg og phìshetflætrfjg og phìs
:.2:.2
hpgfg dkgoæsfjg pehnfhetflætrfjghpgfg dkgoæsfjg pehnfhetflætrfjg
jgncuntg ok pgntgs lhtkrfhefzhogs ng tkrrkng, ok rkikrãnjfh pehnflætrfjh k ok jgncuntg ok pgntgs lhtkrfhefzhogs ng tkrrkng, ok rkikrãnjfh pehnflætrfjh k ok nìvke, quk prgpgrjfgnhnìvke, quk prgpgrjfgnh
g jgntrgek ok pgsfäêg bgrfzgnthe k vkrtfjhe ogs ekvhnthlkntgs tgpgdrèjgs kl rkehäêg í supkriìjfkg jgntrgek ok pgsfäêg bgrfzgnthe k vkrtfjhe ogs ekvhnthlkntgs tgpgdrèjgs kl rkehäêg í supkriìjfk
HH
rrqq
uu
ffvv
gg
oo
kk
ffll
pp
rrkk
ss
ssêêgg
dd
kk
rrhh
oo
gg
kk
ll
==
99
//88
00
//00
==
00
88
88
44
33==
44
3388
44
oo
kk
uu
ss
gg
kk
xx
jj
eeuu
ss
ffvv
gg
oo
kk
LL
FFDD
[[
KK
EE
DD
JJ
YY
HH
SS
XX
[[
KK
SS
QQ00
::
;;
..;;
::
44
..??
99
22
--99
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\\
 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
::
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _gogs gs ofrkftgs © H@N_ 0=08 - _gogs gs ofrkftgs rkskrvhogsrkskrvhogs
tkrrkstrk oktkrlfnhoh pkehs irgntkfrhs og phìs, kl jggroknhohs dkgoæsfjhs gu pehnhs, rkikrknjfhnog-gstkrrkstrk oktkrlfnhoh pkehs irgntkfrhs og phìs, kl jggroknhohs dkgoæsfjhs gu pehnhs, rkikrknjfhnog-gs
hgshgs ohthohth pehnflætrfjg k  pehnflætrfjg k hetflætrfjg.hetflætrfjg.
NG_H NG_H ]hrh ]hrh lhfs lhfs fnigrlhäûks, fnigrlhäûks, jgnsuethr jgnsuethr g g kxklpeg kxklpeg ok ok lgngdrhh lgngdrhh ok ok værtfjk værtfjk ok ok hpgfg hpgfg dkgoæsfjgdkgoæsfjg
ng Hnkxg H.ng Hnkxg H.
:.6:.6
hpgfg dkgoæsfjg pehnflætrfjghpgfg dkgoæsfjg pehnflætrfjg
jgncuntg ok pgntgs lhtkrfhefzhogs ng tkrrkng, quk prgpgrjfgnh g jgntrgek ok pgsfäêg ogs ekvhnthlkntgsjgncuntg ok pgntgs lhtkrfhefzhogs ng tkrrkng, quk prgpgrjfgnh g jgntrgek ok pgsfäêg ogs ekvhnthlkntgs
tgpgdrèjgs kl rkehäêg í supkriìjfk tkrrkstrk, kl jggroknhohs dkgoæsfjhs gu pehnhs, rkikrknjfhnog-hstgpgdrèjgs kl rkehäêg í supkriìjfk tkrrkstrk, kl jggroknhohs dkgoæsfjhs gu pehnhs, rkikrknjfhnog-hs
hghg ohtulohtul pehnflætrfjg gjfhe pehnflætrfjg gjfhe
:.8=:.8=
hpgfg tgpgdrèjghpgfg tgpgdrèjg
jgncuntg ok pgntgs rkikrknjfhogs pehnflætrfjgs, hetflætrfjgs gu pehnfhetflætrfjgncuntg ok pgntgs rkikrknjfhogs pehnflætrfjgs, hetflætrfjgs gu pehnfhetflætrfjgs, quk skrvkl jgs, quk skrvkl ok ̀ hskok ̀ hsk
hg ekvhnthlkntg tgpgdrèjghg ekvhnthlkntg tgpgdrèjg
:.88:.88
hpgfg tgpgdrèjg hetflætrfjghpgfg tgpgdrèjg hetflætrfjg
jgncuntg ok pgntgs lhtkrfhefzhogs ng tkrrkng, jgl suhs heturhs rkikrfohs h ulh supkriìjfk ok nìvkejgncuntg ok pgntgs lhtkrfhefzhogs ng tkrrkng, jgl suhs heturhs rkikrfohs h ulh supkriìjfk ok nìvke
hr`ftrèrfh (jgth) gu hg nìvke læofg og lhr (hetftuok), quk skrvk ok hr`ftrèrfh (jgth) gu hg nìvke læofg og lhr (hetftuok), quk skrvk ok `hsk hetflætrfjh phrh g ekvhnthlkntg`hsk hetflætrfjh phrh g ekvhnthlkntg
tgpgdrèjgtgpgdrèjg
:.80:.80
hpgfg tgpgdrèjg pehnflætrfjghpgfg tgpgdrèjg pehnflætrfjg
jgncuntg ok pgntgs lhtkrfhefzhogs ng tkrrkng, jgl jggroknhohs jhrtksfhnhs (x k y) oktkrlfnhohsjgncuntg ok pgntgs lhtkrfhefzhogs ng tkrrkng, jgl jggroknhohs jhrtksfhnhs (x k y) oktkrlfnhohs
h phrtfr ok ulh grfdkl ng pehng tgpgdrèjg egjhe, quk skrvk ok `hsk pehnflætrfjh hg ekvhnthlkntgh phrtfr ok ulh grfdkl ng pehng tgpgdrèjg egjhe, quk skrvk ok `hsk pehnflætrfjh hg ekvhnthlkntg
tgpgdrèjgtgpgdrèjg
:.8::.8:
`hsk ok rkikrãnjfh dkgoæsfjh`hsk ok rkikrãnjfh dkgoæsfjh
ogfs gu lhfs pgntgs ok hpgfg dkgoæsfjg quk pkrlftkl pgsfjfgnhr, grfknthr k jgntrgehr g ekvhnthlkntg,ogfs gu lhfs pgntgs ok hpgfg dkgoæsfjg quk pkrlftkl pgsfjfgnhr, grfknthr k jgntrgehr g ekvhnthlkntg,
htknoknog hgs skus g`cktfvgshtknoknog hgs skus g`cktfvgs
:.8?:.8?
`hsk efnkhr phrh hikrfäêg ok lkofogr kektrÿnfjg ok ofstànjfh (LKO)`hsk efnkhr phrh hikrfäêg ok lkofogr kektrÿnfjg ok ofstànjfh (LKO)jgncuntg kstèvke ok pfehrks ok jgnjrktg, hefnbhogs k jgnvknfkntklkntk ksphähogs, ngs quhfsjgncuntg kstèvke ok pfehrks ok jgnjrktg, hefnbhogs k jgnvknfkntklkntk ksphähogs, ngs quhfs
gs fnstrulkntgs ok lkofäêg kektrÿnfjh k gs prfslhs sêg ksthjfgnhogs jgl jkntrhdkl igrähoh,gs fnstrulkntgs ok lkofäêg kektrÿnfjh k gs prfslhs sêg ksthjfgnhogs jgl jkntrhdkl igrähoh,
rkhefzhnog-sk lkofäûkssupkrh`unohntks ohs ofstànjfhs fntkrpfehrks, dkrhnog ul nólkrg rkounohntkrkhefzhnog-sk lkofäûks supkrh`unohntks ohs ofstànjfhs fntkrpfehrks, dkrhnog ul nólkrg rkounohntk
ok kquhäûks ok g`skrvhäêg quk, okvfohlkntk hcusthohs pkeg lætgog ogs lìnflgs quhorhogs (LLX),ok kquhäûks ok g`skrvhäêg quk, okvfohlkntk hcusthohs pkeg lætgog ogs lìnflgs quhorhogs (LLX),
oktkrlfnhl gs keklkntgs `èsfjgs ok hikrfäêg, jglg g vhegr oh jgnsthntk hoftfvh (S) oktkrlfnhl gs keklkntgs `èsfjgs ok hikrfäêg, jglg g vhegr oh jgnsthntk hoftfvh (S) (krrg zkrg) jgl(krrg zkrg) jgl
sku oksvfg-phorêg k g ihtgr ok ksjheh (Asku oksvfg-phorêg k g ihtgr ok ksjheh (A << 8= 8=-9-9 ppl) jgl sku oksvfg-phorêgppl) jgl sku oksvfg-phorêg
:.8;:.8;
jhlpg ok prgvhsjhlpg ok prgvhs
jgncuntg ok pgntgs igrlhnog ulh ̀ hsk efnkhr phrh hikrfäêg ok jgncuntg ok pgntgs igrlhnog ulh ̀ hsk efnkhr phrh hikrfäêg ok LKO, ksthäêg tgthe k nìvke, LKO, ksthäêg tgthe k nìvke, `kl jglg`kl jglg
ulh `hsk kstèvke ok luetfpfehrks (lìnflg ok jfnjg) ok jgnjrktg k ofspgsftfvg ok jkntrhdkl, igrähohulh `hsk kstèvke ok luetfpfehrks (lìnflg ok jfnjg) ok jgnjrktg k ofspgsftfvg ok jkntrhdkl, igrähoh
phrh jehssfjhäêg hnduehr ok tkgogeftg k ksthäêg tgthe, jgnigrlk h FZG phrh jehssfjhäêg hnduehr ok tkgogeftg k ksthäêg tgthe, jgnigrlk h FZG 8480: (]hrtks 0 h ;)8480: (]hrtks 0 h ;)
:.89:.89
jhrthjhrth
rkprksknthäêrkprksknthäêg ng g ng pehng, kl ksjheh læofh gu pehng, kl ksjheh læofh gu drhnok, ogs hspkjtgs hrtfjfhfs k nhturhfs ok drhnok, ogs hspkjtgs hrtfjfhfs k nhturhfs ok ulh èrkhulh èrkh
tglhoh ok ulh supkriìjfk pehnktèrfh, su`ofvfofoh kl igebhs okeflfthohs pgr efnbhs jgnvknjfgnhfstglhoh ok ulh supkriìjfk pehnktèrfh, su`ofvfofoh kl igebhs okeflfthohs pgr efnbhs jgnvknjfgnhfs
HH
rrqq
uu
ffvv
gg
oo
kk
ffll
pp
rrkk
ss
ssêêgg
dd
kk
rrhh
oo
gg
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ll
==
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//88
00
//00
==
00
88
88
44
33==
44
3388
44
oo
kk
uu
ss
gg
kk
xx
jj
eeuu
ss
ffvv
gg
oo
kk
LL
FFDD
[[
KK
EE
DD
JJ
YY
HH
SS
XX
[[
KK
SS
QQ00
::
;;
..;;
::
44
..??
99
22
--99
99
\\
 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
??
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _g© H@N_ 0=08 - _gogs gs ofrkftgs ogs gs ofrkftgs rkskrvhogsrkskrvhogs
 ‐  ‐ phrhekegs phrhekegs k k lkrfofhngs lkrfofhngs ‐ ‐ jgl jgl h h nhefohok nhefohok ok ok pgssf`fefthr pgssf`fefthr h h hvhefhäêg hvhefhäêg ok ok pgrlkngrks, pgrlkngrks, jgl jgl drhudrhu
ok hjurèjfh jglphtìvke jgl h ksjhehok hjurèjfh jglphtìvke jgl h ksjheh
:.84:.84
jfrjuftgjfrjuftg
pgeìdgng ikjbhog oktkrlfnhog pgr ulh skquãnjfh ok efnbhspgeìdgng ikjbhog oktkrlfnhog pgr ulh skquãnjfh ok efnbhs
:.82:.82
jgthjgth
ofstànjfh vkrtfjhe ok ul pgntg h ofstànjfh vkrtfjhe ok ul pgntg h ulh supkriìjfk bgrfzgnthe ok rkikrãnjfhulh supkriìjfk bgrfzgnthe ok rkikrãnjfh
NG_H NG_H H H jgth jgth æ æ kxprkssh kxprkssh kl kl lktrgs lktrgs (l).(l).
:.86:.86
jrgqufjrgquf
ks`gäg drèjg skl ksjheh, kl `rkvks trhägs, quk ks`gäg drèjg skl ksjheh, kl `rkvks trhägs, quk ihjfefth h fokntfjhäêg ok okthebksihjfefth h fokntfjhäêg ok okthebks
:.0=:.0=
jurvh ok nìvkejurvh ok nìvke
rkprksknthäêrkprksknthäêg hetflætrfjh, pgr ulh g hetflætrfjh, pgr ulh efnbh jgntìnuh, ogs pgntgs jgl h efnbh jgntìnuh, ogs pgntgs jgl h lkslh jgth gu hetftuok grtglætrfjhlkslh jgth gu hetftuok grtglætrfjh
gu hetftuok ngrlhegu hetftuok ngrlhe
:.08:.08
oksknbg tgpgdrèjg nheoksknbg tgpgdrèjg nhe
pkäh drèjh gu ofdfthe, quhorfjuehoh prkvfhlkntk, kl igrlhtg ksth`kekjfog nh H@N_ N@P 894;0,pkäh drèjh gu ofdfthe, quhorfjuehoh prkvfhlkntk, kl igrlhtg ksth`kekjfog nh H@N_ N@P 894;0,
jgl èrkh ótfe hokquhoh í rkprksknthäêg ok tgogs gs keklkntgs og ekvhnthlkntg tgpgdrèjgjgl èrkh ótfe hokquhoh í rkprksknthäêg ok tgogs gs keklkntgs og ekvhnthlkntg tgpgdrèjg
k fokntfjhogrks, jgnigrlk g lgokeg k fokntfjhogrks, jgnigrlk g lgokeg oktkrlfnhog pkeh okstfnhäêg og ekvhnthlkntgoktkrlfnhog pkeh okstfnhäêg og ekvhnthlkntg
NG_H NG_H Xuhnog Xuhnog g g oksknbg oksknbg tgpgdrèjg tgpgdrèjg nhe nhe æ æ rkhefzhog rkhefzhog nh nh igrlh igrlh drèjh, drèjh, jgnvæl jgnvæl fnofjhr fnofjhr h h suh suh ksjheh,ksjheh,
g sfstklh ok prgckäêg, g sfstklh ok jggroknhohs k h grfknthäêg.g sfstklh ok prgckäêg, g sfstklh ok jggroknhohs k h grfknthäêg.
:.00:.00
oksvfg-phorêgoksvfg-phorêg
ϊϊ
rhfz quhorhoh pgsftfvh oh vhrfànjfh. ]hrh ns oksth Ngrlh h kstflhtfvh oh prkjfsêg ok ulh vhrfèvkerhfz quhorhoh pgsftfvh oh vhrfànjfh. ]hrh ns oksth Ngrlh h kstflhtfvh oh prkjfsêg ok ulh vhrfèvke
hekhtúrfh hssgjfhoh hg oksvfg-phorêg, pgok skr jhejuehoh jgnsfokrhnog g fntkrvheg ohog pkeh skdufntkhekhtúrfh hssgjfhoh hg oksvfg-phorêg, pgok skr jhejuehoh jgnsfokrhnog g fntkrvheg ohog pkeh skdufntk
kquhäêg3kquhäêg3
((    ))
00
88nn
ττ ∐∐ ττ
ϊϊ << ¸̧
∐∐
∘∘
gnokgnok
ϊϊ   æ æ g g oksvfg-phorêoksvfg-phorêg1g1
ττ   æ æ jhoh jhoh ulh ulh ohs ohs g`skrvhäûks1g`skrvhäûks1
ττ   æ æ h h læofh læofh ohsohs nn g`skrvhäûks1 g`skrvhäûks1
nn   æ æ g g nólkrg nólkrg ok ok g`skrvhäûksg`skrvhäûks..
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
;;
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _gogs gs ofrkftgs © H@N_ 0=08 - _gogs gs ofrkftgs rkskrvhogsrkskrvhogs
:.0::.0:
ofvfsgr ok èduhsofvfsgr ok èduhs
efnbh quk phssh pkegs pgntgs lhfs kekvhogs og tkrrkng k hg egndg og pkre lhfs hetg kntrk keks,efnbh quk phssh pkegs pgntgs lhfs kekvhogs og tkrrkng k hg egndg og pkre lhfs hetg kntrk keks,
ofvfofnog hs èduhs ok ul k ok gutrg jursg o‖èduhofvfofnog hs èduhs ok ul k ok gutrg jursg o‖èduh
NG_H NG_H G G ofvfsgr ofvfsgr ok ok èduhs èduhs æ æ oktkrlfnhog oktkrlfnhog pkeh pkeh efnbh efnbh ok ok julkkfrh julkkfrh quk quk skphrh skphrh hs hs `hjfhs.`hjfhs.
:.0?:.0?
krrg ok drhjfslgkrrg ok drhjfslg
krrg lèxflg holfssìvke nh keh`grhäêg ok oksknbg tgpgdrèjg phrh ehnählkntg ok pgntgs k krrg lèxflg holfssìvke nh keh`grhäêg ok oksknbg tgpgdrèjg phrh ehnählkntg ok pgntgs k trhähogstrhähogs
ok efnbhs, jgl vhegr ok ok efnbhs, jgl vhegr ok =,0 ll, quk kqufvhek h =,0 ll, quk kqufvhek h ouhs vkzks h hjufohok vfsuheouhs vkzks h hjufohok vfsuhe
:.0;:.0;
ksthäêgksthäêg
pgntgs ok hpgfg ok ekvhnthlkntg tgpgdrèjg, gnok sêg fnsthehogs gs fnstrulkntgs ok lkofäêgpgntgs ok hpgfg ok ekvhnthlkntg tgpgdrèjg, gnok sêg fnsthehogs gs fnstrulkntgs ok lkofäêg
:.09:.09
ksthäêg efvrkksthäêg efvrk
lætgog phrh g`tknäêg oh pgsfäêg oh ksthäêg gjuphoh h phrtfr ok g`skrvhäûks í ng lìnflg ogfslætgog phrh g`tknäêg oh pgsfäêg oh ksthäêg gjuphoh h phrtfr ok g`skrvhäûks í ng lìnflg ogfs
pgntgs, sknog rkjglknohogpgntgs, sknog rkjglknohogs trãs gu s trãs gu lhfs pgntgs phrh ul lkebgr hcusthlkntglhfs pgntgs phrh ul lkebgr hcusthlkntg
:.04:.04
drhofkntk ok zãthdrhofkntk ok zãth
∄ι∄ι
vhegr oh vhrfhäêg ohs hnglhefhs ok hetftuok pgr unfohok ok ofstànjfh kntrk ogfs pgntgs jgl heturhsvhegr oh vhrfhäêg ohs hnglhefhs ok hetftuok pgr unfohok ok ofstànjfh kntrk ogfs pgntgs jgl heturhs
quhsk dkgfohfs jgnbkjfohs, gu lkslg kntrk heturhs dkgfohfs, jgnigrlk h hnèefsk ogs hspkjtgs iìsfjgsquhsk dkgfohfs jgnbkjfohs, gu lkslg kntrk heturhs dkgfohfs, jgnigrlk h hnèefsk ogs hspkjtgs iìsfjgs
oh ofstrf`ufäêg ok lhssh k g`skrvhnog g ksphählkntg lèxflg ok ; al kntrk gs pgntgsoh ofstrf`ufäêg ok lhssh k g`skrvhnog g ksphählkntg lèxflg ok ; al kntrk gs pgntgs
:.02:.02
ehnjk ok nfvkehlkntgehnjk ok nfvkehlkntg
fntkrvheg kntrk lfrhs h ræ k hvhntkfntkrvheg kntrk lfrhs h ræ k hvhntk
:.06:.06
ekdknohekdknoh
tkxtg kxpefjhtfvg quk hjglphnbh gs lhphs, hs jhrths k hs pehnths, jgl g g`cktfvg ok fnigrlhr skustkxtg kxpefjhtfvg quk hjglphnbh gs lhphs,hs jhrths k hs pehnths, jgl g g`cktfvg ok fnigrlhr skus
ohogs tæjnfjgs, jglg jggroknhohs dkgoæsfjhs, prgckäûks jhrtgdrèjhs gu tgpgdrèjhs k oklhfsohogs tæjnfjgs, jglg jggroknhohs dkgoæsfjhs, prgckäûks jhrtgdrèjhs gu tgpgdrèjhs k oklhfsfnigrlhäûks jhohstrhfsfnigrlhäûks jhohstrhfs
:.:=:.:=
ekftg jhrrgäèvkeekftg jhrrgäèvke
pfsth ok rgehlkntg ok pfsth ok rgehlkntg ok ul egdrhogurg, phvflknthoh gu nêg, oktkrlfnhoh pkegs lkfgs-gs jgnstruìogsul egdrhogurg, phvflknthoh gu nêg, oktkrlfnhoh pkegs lkfgs-gs jgnstruìogs
gu nêggu nêg
:.:8:.:8
ekvhnthlkntg jhohstrhe tkrrftgrfheekvhnthlkntg jhohstrhe tkrrftgrfhe
klprkdg ok lætgogs phrh oktkrlfnhr hs jggroknhohs ogs værtfjks ok eflftks ok flúvkfs gu phrjkehsklprkdg ok lætgogs phrh oktkrlfnhr hs jggroknhohs ogs værtfjks ok eflftks ok flúvkfs gu phrjkehs
:.:0:.:0
ekvhnthlkntg tgpgdrèjgekvhnthlkntg tgpgdrèjg
klprkdg ok lætgogs phrh klprkdg ok lætgogs phrh oktkrlfnhr hs jggroknhohs tgpgdrèjhs ok pgntgs, oktkrlfnhr hs jggroknhohs tgpgdrèjhs ok pgntgs, rkehjfgnhnrkehjfgnhnog-gs jglog-gs jgl
gs okthebks, vfshnog í suh gs okthebks, vfshnog í suh rkprksknthäêrkprksknthäêg pehnflætrfjh kl ksjheh prkoktkrlfnhoh k í suh g pehnflætrfjh kl ksjheh prkoktkrlfnhoh k í suh rkprksknthäêrkprksknthäêgg
hetflætrfjh pgr fntkrlæofg ok jurvhs ok nìvke, jgl kqufofstànjfh thl`æl prkoktkrlfnhoh k/gu jglhetflætrfjh pgr fntkrlæofg ok jurvhs ok nìvke, jgl kqufofstànjfh thl`æl prkoktkrlfnhoh k/gu jgl
pgntgs jgthogspgntgs jgthogs
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
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H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _g© H@N_ 0=08 - _gogs gs ofrkftgs ogs gs ofrkftgs rkskrvhogsrkskrvhogs
:.:::.::
ekvhnthlkntg tgpgdrèjg hetflætrfjgekvhnthlkntg tgpgdrèjg hetflætrfjg  
nfvkehlkntgnfvkehlkntg
lætgog quk g`cktfvh, kxjeusfvhlkntk, h oktkrlfnhäêg ohs heturhs, rkehtfvhs h ulh supkriìjfklætgog quk g`cktfvh, kxjeusfvhlkntk, h oktkrlfnhäêg ohs heturhs, rkehtfvhs h ulh supkriìjfk
ok rkikrãnjfh, ogs pgntgs ok hpgfg k/gu ogs pgntgs ok okthebks, prkssupgnog-sk g jgnbkjflkntgok rkikrãnjfh, ogs pgntgs ok hpgfg k/gu ogs pgntgs ok okthebks, prkssupgnog-sk g jgnbkjflkntg
ok suhs pgsfäûks pehnflætrfjhs, vfshnog í ok suhs pgsfäûks pehnflætrfjhs, vfshnog í rkprksknthäêg hetflætrfjrkprksknthäêg hetflætrfjh oh h oh supkriìjfk ekvhnthohsupkriìjfk ekvhnthoh
:.:?:.:?
ekvhnthlkntg tgpgdrèjg kxpkoftgekvhnthlkntg tgpgdrèjg kxpkoftg
lætgog kxpegrhtúrflætgog kxpegrhtúrfg og tkrrkng, jgl h g og tkrrkng, jgl h nhefohok kspkjìjnhefohok kspkjìjh ok sku h ok sku rkjgnbkjflkntrkjgnbkjflkntg, skl prkvhekjkrklg, skl prkvhekjkrkl
gs jrftærfgs ok hjurèjfhgs jrftærfgs ok hjurèjfh
:.:;:.:;
ekvhnthlkntg tgpgdrèjg pehnfhetflætrfjgekvhnthlkntg tgpgdrèjg pehnfhetflætrfjg
lætgog pehnflætrfjg hjrksjfog oh oktkrlfnhäêg hetflætrfjh og rkekvg og tkrrkng k oh orknhdkllætgog pehnflætrfjg hjrksjfog oh oktkrlfnhäêg hetflætrfjh og rkekvg og tkrrkng k oh orknhdkl
nhturhe, fnjeufnog gs okthebks quk sêg kspkjfjhogs ok hjgrog jgl h nhefohoknhturhe, fnjeufnog gs okthebks quk sêg kspkjfjhogs ok hjgrog jgl h nhefohok
:.:9:.:9
ekvhnthlkntg tgpgdrèjg pehnflætrfjgekvhnthlkntg tgpgdrèjg pehnflætrfjg
lætgog quk prgckth ng pehng bgrfzgnthe gs okthebks tgpgdrèjgs kspkjfjhogs ok hjgrog jgllætgog quk prgckth ng pehng bgrfzgnthe gs okthebks tgpgdrèjgs kspkjfjhogs ok hjgrog jgl
h nhefohokh nhefohok
:.:4:.:4
eflftkeflftk
irgntkfrhirgntkfrh  
efnokefnok  
ofvfshofvfsh
efnbh quk skphrh ogfs efnbh quk skphrh ogfs tkrrftúrfgs jgntìdugstkrrftúrfgs jgntìdugs
:.:2:.:2
efnbh ok nfvkehlkntgefnbh ok nfvkehlkntg
skquãnjfh ok skäûks kntrk ogfs nússkquãnjfh ok skäûks kntrk ogfs nús
:.:6:.:6
egdrhogurgegdrhogurg
ksphäg efvrk, fnhefknèvke, okstfnhog í jfrjuehäêg pó`efjh ok vkìjuegs k/gu ok pkokstrks, rkjgnbkjfogksphäg efvrk, fnhefknèvke, okstfnhog í jfrjuehäêg pó`efjh ok vkìjuegs k/gu ok pkokstrks, rkjgnbkjfog
pkeh lunfjfphefohok, quk ebk jgnikrk oknglfnhäêg gjfhepkeh lunfjfphefohok, quk ebk jgnikrk oknglfnhäêg gjfhe
:.?=:.?=
egtkegtk
phrjkeh ok tkrrh hutÿnglh, juch tksthoh æ vgethoh phrh ul egdrhogurg pó`efjg rkjgnbkjfog gu prgckthogphrjkeh ok tkrrh hutÿnglh, juch tksthoh æ vgethoh phrh ul egdrhogurg pó`efjg rkjgnbkjfog gu prgckthog
:.?8:.?8
lhphlhph
rkprksknthäêg ng pehng, ngrlhelkntk kl ksjheh pkquknh, ogs hspkjtgs dkgdrèjgs, nhturhfs,rkprksknthäêg ng pehng, ngrlhelkntk kl ksjheh pkquknh, ogs hspkjtgs dkgdrèjgs, nhturhfs,
jueturhfs k hrtfjfhfs ok ulh èrkh tglhoh nh supkriìjfk ok ulh durh pehnktèrfh, okeflfthoh pgrjueturhfs k hrtfjfhfs ok ulh èrkh tglhoh nh supkriìjfk ok ulh durh pehnktèrfh, okeflfthoh pgr
keklkntgs iìsfjgs k keklkntgs iìsfjgs k pgeìtfjg-holpgeìtfjg-holfnfstrhtfvgs, okstfnhoh hgs usgs tklètfjgs, fnfstrhtfvgs, okstfnhoh hgs usgs tklètfjgs, jueturhfs k feustrhtfvgsjueturhfs k feustrhtfvgs
:.?0:.?0
lætgog ohs ofrkäûkslætgog ohs ofrkäûks
lkofäûks hnduehrks bgrfzgnthfs jgl vfshohs nhs ofrkäûks oktkrlfnhntks nhs lkofäûks hnduehrks bgrfzgnthfs jgl vfshohs nhs ofrkäûks oktkrlfnhntks nhs pgsfäûks ofrkth k fnvkrshpgsfäûks ofrkth k fnvkrsh
oh eunkth (ekfturhs jgncudhohs) ok ul lkofogr ok ànduegsoh eunkth (ekfturhs jgncudhohs) ok ul lkofogr ok ànduegs
NG_H NG_H [lh [lh særfk særfk ok ok ekfturhs ekfturhs jgncudhohs jgncudhohs jgnsfstk jgnsfstk nh nh g`skrvhäêg g`skrvhäêg sujkssfvh sujkssfvh ok ok tgohs tgohs hs hs ofrkäûks ofrkäûks h h phrtfrphrtfr
oh ofrkäêg ok grfdkl, ihzknog g dfrg ng skntfog bgrèrfg. Jhoh særfk æ fnfjfhoh jgl gutrh ekfturh og efl`goh ofrkäêg ok grfdkl, ihzknog g dfrg ng skntfog bgrèrfg. Jhoh særfk æ fnfjfhoh jgl gutrh ekfturh og efl`g
HH
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 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
44
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _gogs gs ofrkftgs © H@N_ 0=08 - _gogs gs ofrkftgs rkskrvhogsrkskrvhogs
bgrfzgnthe. Gs vhegrks ogs ànduegs bgrfzgnthfs lkofogs sêg hs læofhs hrftlætfjhs ogs vhegrks g`tfogs nhsbgrfzgnthe. Gs vhegrks ogs ànduegs bgrfzgnthfs lkofogs sêg hs læofhs hrftlætfjhs ogs vhegrks g`tfogs nhs
ofvkrshs særfks (vkr kxklofvkrshs særfks (vkr kxklpeg ng Hnkxg @).peg ng Hnkxg @).
:.?::.?:
lgokeg quhsk dkgfohelgokeg quhsk dkgfohe
jgncuntg ok vhegrks ok hnglhefhs ok hetftuokjgncuntg ok vhegrks ok hnglhefhs ok hetftuok
:.??:.??
lgngdrhhlgngdrhh
oksjrfäêg ónfjh ok ul pgntg, lhrjg, værtfjk gu oksjrfäêg ónfjh ok ul pgntg, lhrjg, værtfjk gu rkikrãnjfh ok nìvke, jgntknog skus ohogs, lkthohogs,rkikrãnjfh ok nìvke, jgntknog skus ohogs, lkthohogs,
flhdkns k jrgquf.flhdkns k jrgquf.
:.?;:.?;
nìvke o‖èduhnìvke o‖èduh
hetftuok gu jgth og nìvke o‖èduh, ngrlhelkntk lkofoh sg`rk ulh ræduh eflnflætrfjh kl ul oktkrlfnhoghetftuok gu jgth og nìvke o‖èduh, ngrlhelkntk lkofoh sg`rk ulh ræduh eflnflætrfjh kl ul oktkrlfnhog
lglkntg, kl rkehäêg h ulh supkriìjfk bgrfzgnthe ok rkikrãnjfhlglkntg, kl rkehäêg h ulh supkriìjfk bgrfzgnthe ok rkikrãnjfh
NG_H NG_H G G nìvke nìvke o‖èduh o‖èduh æ æ kxprkssg kxprkssg kl kl lktrgs.lktrgs.
:.?9:.?9
núnú
rkikrãnjfh ok nìvke pkrtknjkntk h trãs gu lhfs skäûks, kxjktuhnog-sk g jhsg ok rkikrãnjfh ok nìvkerkikrãnjfh ok nìvke pkrtknjkntk h trãs gu lhfs skäûks, kxjktuhnog-sk g jhsg ok rkikrãnjfh ok nìvke
ok phrtfoh ok rhlheok phrtfoh ok rhlhe
:.?4:.?4
nólkrg dkgpgtknjfhenólkrg dkgpgtknjfhe
JJ
ofikrknähkntrk g pgtknjfhe ok drhvfohok nh supkriìjfk ok rkikrãnjfh (ofikrknäh kntrk g pgtknjfhe ok drhvfohok nh supkriìjfk ok rkikrãnjfh (T T g) k ng pgntg jgnsfokrhogg) k ng pgntg jgnsfokrhog
nh supkriìjfk tkrrkstrknh supkriìjfk tkrrkstrk
:.?2:.?2
gnouehäêg dkgfohegnouehäêg dkgfohe
NN
ofstànjfh hprgxflhohofstànjfh hprgxflhoh, lkofoh hg , lkofoh hg egndg oh ngrlhe, kntrk egndg oh ngrlhe, kntrk hs supkriìjfks kefpsgfohe k dkgfohehs supkriìjfks kefpsgfohe k dkgfohe
:.?6:.?6
phrtks pgr lfebêgphrtks pgr lfebêg
pplppl
prgpgräêg ohoh kntrk ulh vhrfèvke k ulh drhnokzh ok lkslh nhturkzh, sknog kqufvhekntkprgpgräêg ohoh kntrk ulh vhrfèvke k ulh drhnokzh ok lkslh nhturkzh, sknog kqufvhekntk
í lfeìlktrgs pgr í lfeìlktrgs pgr qufeÿlktrgs (ll/al)qufeÿlktrgs (ll/al)
:.;=:.;=
pehnth tgpgdrèjhpehnth tgpgdrèjh
rkprksknthäêg drèjh ok ulh phrtk eflfthoh oh supkriìjfk tkrrkstrk, sg`rk ul pehng bgrfzgnthe egjhe,rkprksknthäêg drèjh ok ulh phrtk eflfthoh oh supkriìjfk tkrrkstrk, sg`rk ul pehng bgrfzgnthe egjhe,
kl ksjhehs lhfgrks quk 838= ===, phrh ns kspkjìjgs, nh quhe nêg sk jgnsfokrh h jurvhturh oh _krrhkl ksjhehs lhfgrks quk 838= ===, phrh ns kspkjìjgs, nh quhe nêg sk jgnsfokrh h jurvhturh oh _krrh
:.;8:.;8
pgefdgnhe prfnjfphepgefdgnhe prfnjfphe
pgefdgnhe `èsfjhpgefdgnhe `èsfjh
durh dkglætrfjh oktkrlfnhoh jgl gs pgntgs durh dkglætrfjh oktkrlfnhoh jgl gs pgntgs lhtkrfhefzhoglhtkrfhefzhogs og s og hpgfg tgpgdrèjghpgfg tgpgdrèjg
:.;0:.;0pgefdgnhe skjunoèrfhpgefdgnhe skjunoèrfh
durh dkglætrfjh oktkrlfnhoh jgl gs pgntgs lhtkrfhefzhogs og hpgfg tgpgdrèjg k hpgfhohdurh dkglætrfjh oktkrlfnhoh jgl gs pgntgs lhtkrfhefzhogs og hpgfg tgpgdrèjg k hpgfhoh
nh pgefdgnhe prfnjfphenh pgefdgnhe prfnjfphe
HH
rrqq
uu
ffvv
gg
oo
kk
ffll
pp
rrkk
ss
ss
êêgg
dd
kk
rrhh
oo
gg
kk
ll
==
99
//88
00
//00
==
00
88
88
44
33==
44
3388
44
oo
kk
uu
ss
gg
kk
xx
jj
eeuu
ss
ffvv
gg
oo
kk
LL
FFDD
[[
KK
EE
DD
JJ
YY
HH
SS
XX
[[
KK
SS
QQ00
::
;;
..;;
::
44
..??
99
22
--99
99
\\
 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
22
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _g© H@N_ 0=08 - _gogs gs ofrkftgs ogs gs ofrkftgs rkskrvhogsrkskrvhogs
:.;::.;:
pgntgpgntg
pgsfäêg ok oksthquk nh pgsfäêg ok oksthquk nh supkriìjfk h skr supkriìjfk h skr ekvhnthoh tgpgdrhjhlekvhnthoh tgpgdrhjhlkntkkntk
:.;?:.;?
pgntg jgthogpgntg jgthog
pgntg jgl vhegr ok jgth pgntg jgl vhegr ok jgth gu hetftuok jgnbkjfohgu hetftuok jgnbkjfoh
:.;;:.;;
pgntgs ok hpgfgpgntgs ok hpgfg
pgntgs jgnvknfkntklkntk ofstrf`uìogs, quk vfnjuehl g tkrrkng hg ekvhnthlkntg tgpgdrèjg k, pgrpgntgs jgnvknfkntklkntk ofstrf`uìogs, quk vfnjuehl g tkrrkng hg ekvhnthlkntg tgpgdrèjg k, pgr
fssg, sêg lhtkrfhefzhogs jgl, pgr kxklpeg, ksthjhs, pfquktks, lhrjgs ok jgnjrktg, pfngs ok lkthefssg, sêg lhtkrfhefzhogs jgl, pgr kxklpeg, ksthjhs, pfquktks, lhrjgs ok jgnjrktg, pfngs ok lkthe
gu tfnth, okpknoknog oh suh flpgrtànjfh k pkrlhnãnjfhgu tfnth, okpknoknog oh suh flpgrtànjfh k pkrlhnãnjfh
:.;9:.;9
pgntg ok okthebkpgntg ok okthebk
pgntgs quk oktkrlfnhl gs hjfokntks nhturhfs k/gu hrtfjfhfs nkjkssèrfgs phrh ksth`kekjkr h igrlhpgntgs quk oktkrlfnhl gs hjfokntks nhturhfs k/gu hrtfjfhfs nkjkssèrfgs phrh ksth`kekjkr h igrlh
og okthebk k/gu og rkekvg, fnofspknsèvkfs í suh rkprksknthäêg drèjhog okthebk k/gu og rkekvg, fnofspknsèvkfs í suh rkprksknthäêg drèjh
:.;4:.;4
pgntg ok skdurhnähpgntg ok skdurhnäh
]Z]Zlhtkrfhefzhogs kntrk ouhs rkikrãnjfhs ok nìvke (PPNN) phrh jgntrgek og nfvkehlkntglhtkrfhefzhogs kntrk ouhs rkikrãnjfhs ok nìvke (PPNN) phrh jgntrgek og nfvkehlkntg
:.;2:.;2
prkjfsêgprkjfsêg
vhegrks quk kxprksshl g drhu ok hokrãnjfh ohs lkofohs kntrk sfvhegrks quk kxprksshl g drhu ok hokrãnjfh ohs lkofohs kntrk sf
:.;6:.;6
prfnjìpfg oh vfzfnbhnähprfnjìpfg oh vfzfnbhnäh
rkdrh `èsfjh oh dkgoæsfh quk okvk skr hpefjhoh í tgpgdrhh, ksth`kekjknog quk jhoh pgntgrkdrh `èsfjh oh dkgoæsfh quk okvk skr hpefjhoh í tgpgdrhh, ksth`kekjknog quk jhoh pgntg
ngvg oktkrlfnhog okvk skr hlhrrhog gu rkehjfgnhog h tgogs gs pgntgs vfzfnbgs lhfs prúxflgsngvg oktkrlfnhog okvk skr hlhrrhog gu rkehjfgnhog h tgogs gs pgntgs vfzfnbgs lhfs prúxflgs
 cè oktkrlfnho cè oktkrlfnhogs, phrh quk bhgs, phrh quk bhch ulh gtflfzhch ulh gtflfzhäêg oh ofstrf`uäêg oh ofstrf`ufäêg ogs krrgsfäêg ogs krrgs
:.9=:.9=
supkriìjfk quhsk dkgfoksupkriìjfk quhsk dkgfok
supkriìjfk ksth`kekjfoh h phrtfr oh hnglhefh ok supkriìjfk ksth`kekjfoh h phrtfr oh hnglhefh ok hetftuok pegthoh jgl rkikrãnjfh í supkriìjfk kefpsgfohehetftuok pegthoh jgl rkikrãnjfh í supkriìjfk kefpsgfohe
hg egndg oh ngrlhehg egndg oh ngrlhe
:.98:.98
rkok lhrkdrèjh pkrlhnkntk phrh dkgoæsfhrkok lhrkdrèjh pkrlhnkntk phrh dkgoæsfh
PL]DPL]D
jgncuntg ok ksthäûks lhrkdrèjhs, fnsthehohs k gpkrhohs pkeg prgvkogr ok fnigrlhäûks dkgdrèjhsjgncuntg ok ksthäûks lhrkdrèjhs, fnsthehohs k gpkrhohs pkeg prgvkogr ok fnigrlhäûks dkgdrèjhs
k ksthtìstfjhs og phìs, jgl h nhefohok ok lgnftgrhr h rkehäêg kntrk g Ohtul Ykrtfjhe @rhsfekfrgk ksthtìstfjhs og phìs, jgl h nhefohok ok lgnftgrhr h rkehäêg kntrk g Ohtul Ykrtfjhe @rhsfekfrg
k gutrgs nìvkfs ok rkikrãnjfh lhrkdrèjgs, `kl jglg u`sfofhr gs kstuogs ok lgokrnfzhäêg ohsk gutrgs nìvkfs ok rkikrãnjfh lhrkdrèjgs, `kl jglg u`sfofhr gs kstuogs ok lgokrnfzhäêg ohs
hetftuoks `rhsfekfrhs k ok vhrfhäêg og nìvke og lhr.hetftuoks `rhsfekfrhs k ok vhrfhäêg og nìvke og lhr.
NG_H NG_H G G prgvkogr prgvkogr ok ok fnigrlhäûks fnigrlhäûks dkgdrèjhs dkgdrèjhs k k ksthtìstfjhs ksthtìstfjhs og og @rhsfe @rhsfe æ æ g g Fnstftutg Fnstftutg @rhsfekfrg @rhsfekfrg ok ok DkgdrhhDkgdrhh
k Ksthtìstfjh (F@DK).k Ksthtìstfjh (F@DK).
:.90:.90rkok ok rkikrãnjfh jhohstrherkok ok rkikrãnjfh jhohstrhe
hpgfg `èsfjg ok àl`ftg lunfjfphe phrh tgogs gs ekvhnthlkntgs okstfnhogs h prgcktgs, jhohstrgshpgfg `èsfjg ok àl`ftg lunfjfphe phrh tgogs gs ekvhnthlkntgs okstfnhogs h prgcktgs, jhohstrgs
gu flpehnthäêg ok g`rhs, sknog jgnstftuìog pgr pgntgs lhtkrfhefzhogs ng tkrrkng jgl jggroknhohsgu flpehnthäêg ok g`rhs, sknog jgnstftuìog pgr pgntgs lhtkrfhefzhogs ng tkrrkng jgl jggroknhohs
HH
rrqq
uu
ffvv
gg
oo
kk
ffll
pp
rrkk
ss
ss
êêgg
dd
kk
rrhh
oo
gg
kk
ll
==
99
//88
00
//00
==
00
88
88
44
33==
44
3388
44
oo
kk
uu
ss
gg
kk
xx
jj
eeuu
ss
ffvv
gg
oo
kk
LL
FFDD
[[
KK
EE
DD
JJ
YY
HH
SS
XX
[[
KK
SS
QQ00
::
;;
..;;
::
44
..??
99
22
--99
99
\\
 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
66
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _gogs gs ofrkftgs © H@N_ 0=08 - _gogs gs ofrkftgs rkskrvhogsrkskrvhogs
pehnfhetflætrfjhs, rkikrknjfhogs h ulh ónfjh grfdkl QZfstklh Dkgoæsfjg @rhsfekfrg (ZD@)\ k h ulpehnfhetflætrfjhs, rkikrknjfhogs h ulh ónfjh grfdkl QZfstklh Dkgoæsfjg @rhsfekfrg (ZD@)\ k h ul
lkslg sfstklh ok lkslg sfstklh ok rkprksknthäêrkprksknthäêg jhrtgdrèjh, pkrlftfnog h g jhrtgdrèjh, pkrlftfnog h hlhrrhäêg k jgnskqukntk fnjgrpgrhäêghlhrrhäêg k jgnskqukntk fnjgrpgrhäêg
ok tgogs gs trh`hebgs ok tgpgdrhh kl ul lhpkhlkntg ok rkikrãnjfh jhohstrheok tgogs gs trh`hebgs ok tgpgdrhh kl ul lhpkhlkntg ok rkikrãnjfh jhohstrhe
:.9::.9:
skäêg ok nfvkehlkntgskäêg ok nfvkehlkntg
trkjbg ok nfvkehlkntg oktkrlfnhog kntrk ogfs pgntgs ok rkikrãnjfh ok nìvke (PN)trkjbg ok nfvkehlkntg oktkrlfnhog kntrk ogfs pgntgs ok rkikrãnjfh ok nìvke (PN)
:.9?:.9?
sfstklh ok prgckäêg tgpgdrèjhsfstklh ok prgckäêg tgpgdrèjh  
pehng tgpgdrèjg egjhepehng tgpgdrèjg egjhe  
sfstklh tgpgdrèjg egjhesfstklh tgpgdrèjg egjhe  
Z_EZ_E
sfstklh ok prgckäêg pehng bgrfzgnthe, jgnigrlk Hnkxg Nsfstklh ok prgckäêg pehng bgrfzgnthe, jgnigrlk Hnkxg N
:.9;:.9;
sfstklhs ok prgckäêg trhnsvkrsh ok Lkrjhtgrsfstklhs ok prgckäêg trhnsvkrsh ok Lkrjhtgr
_L_L
jgncuntg ok prgckäûks jfeìnorfjhs, trhnsvkrshjgncuntg ok prgckäûks jfeìnorfjhs, trhnsvkrshs, jgnigrlksk skjhntks, ok s, jgnigrlks k skjhntks, ok hjgrog jgl g Hnkxg Ghjgrog jgl g Hnkxg G
:.99:.99
Zfstklh Dkgoæsfjg @rhsfekfrgZfstklh Dkgoæsfjg @rhsfekfrgZD@ZD@
fnirhkstruturh ok rkikrãnjfh hg pgsfjfgnhlkntg dkgoæsfjg ng tkrrftúrfg ̀ rhsfekfrgfnirhkstruturh ok rkikrãnjfh hg pgsfjfgnhlkntg dkgoæsfjg ng tkrrftúrfg ̀ rhsfekfrg
NG_H NG_H 8 8 G ZD@ G ZD@ k g k g Zfstklh Jhrtgdrèjg NZfstklh Jhrtgdrèjg Nhjfgnhe (ZJN) hjfgnhe (ZJN) hogthl g Zhogthl g Zfstklh ok Pfstklh ok Pkikrãnjfh Dkgjãntrfjgkikrãnjfh Dkgjãntrfjg
phrh hs Hlærfjhs (ZFPDHZ), kl suh rkhefzhäêg og hng ok 0=== (ZFPDHZ 0===), æpgjh 0===,?, jgnigrlkphrh hs Hlærfjhs (ZFPDHZ), kl suh rkhefzhäêg og hng ok 0=== (ZFPDHZ 0===), æpgjh 0===,?, jgnigrlk
F@DK P]P =8/8;.F@DK P]P =8/8;.
NG_H NG_H 0 0 GsGs ohthohth hntkrfgrks og Zfstklh Dkgoæsfjg @rhsfekfrg krhl Júrrkdg Hekdrk k ZHO 96. hntkrfgrks og Zfstklh Dkgoæsfjg @rhsfekfrg krhl Júrrkdg Hekdrk k ZHO 96.
:.94:.94
sfstklh bforgdrèjgsfstklh bforgdrèjg
jgncuntg ok orknhdkl nhturhe jgnstftuìog pgr jgncuntg ok orknhdkl nhturhe jgnstftuìog pgr keklkntgs nhturhfs gu jgnstruìogskeklkntgs nhturhfs gu jgnstruìogs
:.92:.92
sfstklh vfèrfgsfstklh vfèrfgjgncuntg ok vfhs fntkrefdhohs kntrk sf, igrlhnog ulh rkokjgncuntg ok vfhs fntkrefdhohs kntrk sf, igrlhnog ulh rkok
:.96:.96
theuoktheuok
tkrrkng fnjefnhog, jucg eflftk supkrfgr æ oknglfnhog jrfsth k g fnikrfgr æ tkrrkng fnjefnhog, jucg eflftk supkrfgr æ oknglfnhog jrfsth k g fnikrfgr æ oknglfnhooknglfnhog pæg pæ
:.4=:.4=
tgpgnìlfhtgpgnìlfh
oksfdnhäêg ogs eudhrks phrh h oksfdnhäêg ogs eudhrks phrh h fokntfjhäêg tkxtuhe ohs rkprksknthäûks iìsfjhsfokntfjhäêg tkxtuhe ohs rkprksknthäûks iìsfjhs
:.48:.48
trfebhtrfebh
jhlfnbg kstrkftg quk pkrlftk hnohr h pæ gu h jhvhegjhlfnbg kstrkftg quk pkrlftk hnohr h pæ gu h jhvheg
:.40:.40vheg ok ofvfshvheg ok ofvfsh
kspæjfk ok igssg ushog jglg ofvfshkspæjfk ok igssg ushog jglg ofvfsh
HH
rrqq
uu
ffvv
gg
oo
kk
ffll
pp
rrkk
ss
ss
êêgg
dd
kk
rrhh
oo
gg
kk
ll
==
99
//88
00
//00
==
00
88
88
44
33==
44
3388
44
oo
kk
uu
ss
gg
kk
xx
jj
eeuu
ss
ffvv
gg
oo
kk
LL
FFDD
[[
KK
EE
DD
JJ
YY
HH
SS
XX
[[
KK
SS
QQ00
::
;;
..;;
::
44
..??
99
22
--99
99
\\
 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
8=8=
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _g© H@N_ 0=08 - _gogs gs ofrkftgs ogs gs ofrkftgs rkskrvhogsrkskrvhogs
:.4::.4:
værtfjk dkgoæsfjgværtfjk dkgoæsfjg
pgntg pehnflætrfjg oh rkok ok rkikrãnjfh jhohstrhe, flpehnthog k lhtkrfhefzhog ng tkrrkng jglpgntg pehnflætrfjg oh rkok ok rkikrãnjfh jhohstrhe, flpehnthog k lhtkrfhefzhog ng tkrrkng jgl
h rkspkjtfvh lgngdrhh (vkr Hnkxg H)h rkspkjtfvh lgngdrhh (vkr Hnkxg H)
:.4?:.4?
vfhvfhegjhe gnok trhikdhl quhequkr tfpg ok vkìjueg k pkokstrks, juch ehrdurh æ oktkrlfnhoh pkegsegjhe gnok trhikdhl quhequkr tfpg ok vkìjueg k pkokstrks, juch ehrdurh æ oktkrlfnhoh pkegs
hefnbhlkntgshefnbhlkntgs
? Fnstrulkntgs? Fnstrulkntgs
?.8 ?.8 Fnstrulkntgs Fnstrulkntgs `èsfjgs`èsfjgs
]hrh h kxkjuäêg ohs gpkrhäûks tgpgdrèjhs prkvfsths nksth Ngrlh, sêg fnofjhogs gs skdufntks]hrh h kxkjuäêg ohs gpkrhäûks tgpgdrèjhs prkvfsths nksth Ngrlh, sêg fnofjhogs gs skdufntks
fnstrulkntgs3fnstrulkntgs3
h) tkgogeftgs1h) tkgogeftgs1
`) nìvkfs1`) nìvkfs1
j) j) ksthäûks ksthäûks tgthfs (K_) tgthfs (K_) gu thqukgu thqukÿlktrgs keÿlktrgs kektrÿnfjgs k ktrÿnfjgs k lkofogrks lkofogrks kektrÿnfjgs kektrÿnfjgs ok ofstànjok ofstànjfhs (LKO)1fhs (LKO)1
o)o) rkjkptgrksrkjkptgrks Deg`he Nhvfdhtfgn Zhtkeeftk ZystklDeg`he Nhvfdhtfgn Zhtkeeftk Zystkl (DNZZ)1(DNZZ)1
k) ksjànkrks.k) ksjànkrks.
?.0 ?.0 ]rkjfsêg ]rkjfsêg ok ok fnstrulkntgs fnstrulkntgs `èsfjgs`èsfjgs
?.0.8?.0.8  H  H prkjfsêg prkjfsêg ok ok ul ul fnstrulkntg fnstrulkntg æ æ oktkrlfnhoh oktkrlfnhoh fnfjfhelknfnfjfhelkntk tk pkeg pkeg ih`rfjhntk, ih`rfjhntk, jgnigrlkjgnigrlk
gs prgjkoflkntgs oksjrftgs nh FZG 8480: (]hrtks 8 gs prgjkoflkntgs oksjrftgs nh FZG 8480: (]hrtks 8 h 9).h 9).
?.0.0?.0.0 ]hrh gs kikftgs oksth Ngrlh, gs tkgogeftgs sêg jehssfjhogs jgnigrlk h _h`keh 8.]hrh gs kikftgs oksth Ngrlh, gs tkgogeftgs sêg jehssfjhogs jgnigrlk h _h`keh 8.
_h`keh 8 ‚_h`keh 8 ‚ Jehssfjhäêg ok lkofogr ok ànduegsJehssfjhäêg ok lkofogr ok ànduegs
JJeehhsssskk OOkkssvvffgg--pphhoorrêêg g ooh h ooffrrkkääêêgg
88 ϊϊ  ≯≯ =0“ =0“
00 =0“=0“ 55  ϊϊ  ≯≯ =;“ =;“
:: =;“=;“ 55  ϊϊ  ≯≯ 8=“ 8=“
?? ϊϊ  >> 8=“ 8=“
HH
rrqq
uu
ffvv
gg
oo
kk
ffll
pp
rrkk
ss
ss
êêgg
dd
kk
rrhh
oo
gg
kk
ll
==
99
//88
00
//00
==
00
88
88
44
33==
44
3388
44
oo
kk
uu
ss
gg
kk
xx
jj
eeuu
ss
ffvv
gg
oo
kk
LL
FFDD
[[
KK
EE
DD
JJ
YY
HH
SS
XX
[[
KK
SS
QQ00
::
;;
..;;
::
44
..??
99
22
--99
99
\\
 Hrqufvg ok flprkssêg dkrhog kl =9/80/ Hrqufvg ok flprkssêg dkrhog kl =9/80/0=08 843=4384 ok usg kxjeusfvg ok LFD[KE 0=08 843=4384 ok usg kxjeusfvg ok LFD[KE D J YHSX[KS Q0:;.;:4.?92-99\D J YHSX[KS Q0:;.;:4.?92-99\
    
8888
H@N_ N@P 8:8::30=08H@N_ N@P 8:8::30=08
© H@N_ 0=08 - _gogs gs ofrkftgs © H@N_ 0=08 - _gogs gs ofrkftgs rkskrvhogsrkskrvhogs
?.0.:?.0.: ]hrh gs kikftgs oksth Ngrlh, hs ksthäûks tgthfs (K_) sêg jehssfjhohs jgnigrlk h _h`keh 0.]hrh gs kikftgs oksth Ngrlh, hs ksthäûks tgthfs (K_) sêg jehssfjhohs jgnigrlk h _h`keh 0.
_h`keh 0 ‚_h`keh 0 ‚ Jehssfjhäêg ok ksthäûks tgthfsJehssfjhäêg ok ksthäûks tgthfs
JJeehhsssskk OOkkssvvffgg--pphhoorrêêg g ooh h ooffrrkkääêêgg OOkkssvvffgg--pphhoorrêêg g eeffnnkkhhr r 
88 ϊϊ  ≯≯ =0“ =0“ ≯≯  ¸̧(8ll(8ll ++ 8 8 ÔÔ 8= 8=∐∐99))
00 =0“=0“55  ϊϊ  ≯≯ =;“ =;“ ≯≯  ¸̧(0ll(0ll ++ 0 0 Ô Ô 8=8=∐∐99))
:: =;“=;“55  ϊϊ  ≯≯ 8=“ 8=“ ≯≯  ¸̧(:ll(:ll ++ : : Ô Ô 8=8=∐∐99))
NG_NG_H H Nhs jbhs Nhs jbhs tæjnfjhs ogs tæjnfjhs ogs fnstrulkntgs, g fnstrulkntgs, g oksvfg-phorêg jgrrkspgnokoksvfg-phorêg jgrrkspgnok
h 8h 8 Ô Ô 8=8=-9-9  << 8 ppl 8 ppl << 8ll/al. 8ll/al.
?.0.??.0.? ]hrh gs kikftgs oksth Ngrlh, gs nìvkfs sêg jehssfjhogs jgnsfokrhnog g oksvfg-phorêg ok 8 al]hrh gs kikftgs oksth Ngrlh, gs nìvkfs sêg jehssfjhogs jgnsfokrhnog g oksvfg-phorêg ok 8 al
ok oupeg nfvkehlkntg, jgnigrlk h _h`keh :.ok oupeg nfvkehlkntg, jgnigrlk h _h`keh :.
__h`keh : h`keh : ‚‚ Jehssfjhäêg ok nìvkfsJehssfjhäêg ok nìvkfs
JJeehhsssskk OOkkssvvffgg--pphhoorrêêgg
88 ≯≯ 8 ll/al 8 ll/al
00 ≯≯ 0 ll/al 0 ll/al
:: ≯≯ 9 ll/al 9 ll/al
?? >> 9 ll/al 9 ll/al
?.0.;?.0.; Gs LKO k gs LKO ohs K_ okvkl skr hikrfogs h jhoh ogfs hngs, gu lhfgr irkquãnjfhGs LKO k gs LKO ohs K_ okvkl skr hikrfogs h jhoh ogfs hngs, gu lhfgr irkquãnjfh
ok hjgrog jgl h nkjkssfohok, pgr kntfohoks jglpktkntks. Ng ehuog okvkl jgnsthr g vhegrok hjgrog jgl h nkjkssfohok, pgr kntfohoks jglpktkntks. Ng ehuog okvkl jgnsthr g vhegr
oh jgnsthntk hoftfvh S (krrg ok zkrg) jgl sku oksvfg-phorêg k g ihtgr ok ksjheh aoh jgnsthntk hoftfvh S (krrg ok zkrg) jgl sku oksvfg-phorêg k g ihtgr ok ksjheh a <<  8=8=-9-9 jgl sku jgl sku
oksvfg-phorêg.oksvfg-phorêg.
NG_H NG_H Kxklpegs Kxklpegs ok ok kntfohoks kntfohoks jglpktkntks jglpktkntks sêg sêg hs hs kntfohoks kntfohoks gjfhfs, gjfhfs, hs hs unfvkrsfohoks unfvkrsfohoks k k gs gs eh`grhtúrfgseh`grhtúrfgs
oh Pkok @rhsfekfrh ok Eh`grhtúrfgs ok Knshfg (P@EK).oh Pkok @rhsfekfrh ok Eh`grhtúrfgs ok Knshfg (P@EK).
?.0.;.8?.0.;.8 Nh hikrfäêg ogs LKO k ngs LKO ohs K_, h hjurèjfh æ fnofjhoh pkeh skdufntk kquhäêg,Nh hikrfäêg ogs LKO k ngs LKO ohs K_, h hjurèjfh æ fnofjhoh pkeh skdufntk kquhäêg,
jglpgsth pgr ouhs jglpgnkntks, sknog ulh jgnsthntk k h gutrh vhrfèvke kl iunäêg oh ofstànjfh,jglpgsth pgr ouhs jglpgnkntks, sknog ulh jgnsthntk k h gutrh vhrfèvke kl iunäêg oh ofstànjfh,
kxprkssh kl ppl. Ykr kxklpeg ng Hnkxg J.kxprkssh kl ppl. Ykr kxklpeg ng Hnkxg J.
((    ))0000o o kk SS aa OO< < + + ÔÔ
gnokgnok
kko o    æ h hjurèæ h hjurèjfh oh ofsjfh oh ofstànjfh lkoftànjfh lkofoh, kxprkssh oh, kxprkssh kl lfeìlktrgkl lfeìlktrgs (ll)1s (ll)1
S S    æ h æ h hjurèjfh hjurèjfh oh jgnoh jgnsthntk hosthntk hoftfvh og ftfvh og fnstrulkntg, fnstrulkntg, kxprkssh kxprkssh kl lfekl lfeìlktrgs (llìlktrgs (ll)1)1