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~iiflu.nl'ij U1~?fUfl11Wfl11b~CJ'Ufl11?ftl'U~b~CJ1oLJtllnu1•1J1~-:U~1-tiblJ'UoLJeJ?feJU bbfl~~eJ'liifl11lJ bzjCJ161!1UJ~1'Ufl11, • v
1~t:Jflfl11Pif1~1 bb~~ei.:i1lJ1'Ii~eiein-U'ei?teJUzjlflWU~~fo~~61leJU1'Lll3!1?f(;l{?t1"1J1,r'U61 bll'U~ni'Umei.:i bbfl~l'i'~b~tlf1
" I "
'V!1niirn1lJ:6°1bll'U-:U~1~iib~1vtiJ1~eJ1'U1 CJfl11lJ?f~mmbnm1lJfl111'1~b~ti n-U'ei?teiu ill~ bb~~tll:6'1n ~:6°1'U1'UiJti CJ
~~~ bb~1bb~l)1CJzjtlflW1-:U11tl~bll'Uf)))lJfl111'1~b~ein-U'ei?teiu1~tl1~D1'U f1?ftl. 'Vl11U~1CJ
bn.b 15m11'l~b~tlf1oLJeJ?feJU"IJeJlf)))lJf11)l'i'~b~eJf1-U't1?feJU1~bU'U1U(;l1lJ~ f1?f'1. n1vt'U~~1lJtlU lJ'Vl11'VlmirCJ
bn."11 f)))lJfl111'i'~b~eJf1-U't1?1eJU~eJlm~vr1 ru ?fm'U~n1vt'U~H bbfl~~tl-:Jbll'U-U't1?1eJU~tltlf1l~CJm1lJfl1)
"ti ' "'
tltlf1"1Jtl?feJU b'Vl1'U'U
bn. ~ ~~1~UU/15m1/irf1~ru~~1~'Uf1111'1~ b~tlf1oLJeJ?feJU (;11lJ eJ1'U1 -:UvtiJ1~ 15n11~r'1vt'U~1m~
lJ1(;!1~1'U(;11 lJ vtirn161l1n11 b~ei-Vei ?f eiu ~1~~un 11l'l~b~ein-:u1nn11lJn111'1~ b~ei n.LJei ?lei uii fl run1'W(;!1.:i (;11 lJ
~ '
lJ1(;1)~1'Ur'1vt'U~~1 bbvti.1.:i~
bn.~ 1~iib~1vtiJ1~ml.l~.:ib?f~lJm 1tlnfl1t1.:iVfei.:i~'U~ei5u~ml.l~.:i b?f~lJm1tln fl1ei.:iVfei.:i ~'Ul.leiuvtmCJ
v11vtiJ1~m1-:u?teiu~1CJfl11~lbf1(;lfl11Wm1t15u1ivtiJ1~"1Jei.:im1l.lm11'1~b~ein.Vei?teiu1~bU'U1tl ml.leJ1'U1-:UvtiJ1~
15m1~r'1vt'U~ ~1lJb-U'11tlb~CJ'"JoLJeJltlUm~U1'Ufl11bbfl~fl1)~1bi'1'Ufl111'1~b~tlf1oLJeJ?feJUl~CJb~~"IJ1~
bn. (9) o .Uei ?teiu~hJ1~~u m 11'1~ b~ei n~lJ-WbU'U ~'Uouu ~ei.:i r'1vt'U ~lJ 1(;!1n11vt~ei15m 1 bnu ~n~1
ru ?fm'U~n1vt'U~zjl~eJ'liifl11lJ:iJ~"il~ Ufltl~JlCJbb'1~11CJl1'U f1?f'1. 'Vl11U
bn. (9)(9) oLJeJ?feJUffi~fofl111'1~b~ti f)~lJ.Wbll'U~'UOUU~tllr'1vt'U~m(;!)fl1 )'V!~ei15m)bbfl~)~UUfl1 )U~'V!1)
~~m1.Vei?teiu~'Llouu ru ?1m'U~r'1vt'U~ zj,:i~ei.:iiifl11lJ:iJ~"il~ tlflei~ilCJ ~~nlJ 1~CJn1vt'Ll~1~ii~~u~~61leiu• 'IJ
-n~b':il'U ?f1l.J11'1UeJltl'Ufl11b-U'1i1.:i-:u1nml.iiivtiJ1~bbfl~UeJltl'Ufl11~11vt'1"1JeJloLJeJ?feJU bbfl~fl1(;ltJU1~ (9)00%
'IJ
bfl.(9)~ m 1~~~l.l-W.Vei?teirnlJ'U~'Uouu~ei.:im~vr1 ru ?tm'Ll~r'1vt'U~11bvi1 i!'U 1~CJ~~~l.l-W.Vei?teiu
~'UuUUbU'U11CJ161!1I fl~ ~ - cf ouu
bn.(9)bn 1~ii b~1vtiJ1~ml.l~l b?f~lJm 1tlnfl 1t1.:iVfei.:i ~'Ubbfl~ b~1vtiJ1~~iim1lJ~~1'U~~'1'1 zj,:i ei5u ~ml.l'IJ
~lb?f~lJfl11U f1fl1tllVleJl ~'UlJeJU'V!l.!1 CJvl1vt'IJ1~(;111-:U?feJU ~1CJfl11~lbf1 (;! f111Wtl5u~vtiJ1~"1Jtllb~1vtiJ1~~lJ.W
-U'ei?teiu bU'U~'Uouu 1~blJ'U1tJ(;J1lJrl1'U1-:uvtiJ1~ 15m1~r'1vt'U~ ~1lJb-V11tl b~m.Uei.:inum~u1'Um1~l.l-W-U'ei?teiu
bbfl~oLJeJ?feJU~bU'U~'UOUUl~CJb~~"IJ1~
bfl.(9)~ m1~lJ.WoLJ'ei?teiu~ bU'U~'Uouu vt1 niifl11lJhJ?tlJu1ru ~~"Wm~ un"W~t1.:ivt~ei-U11~ l'i'ei.:iiin11'IJ •
vl1'11CJ~v111ml.i?11m1'1~1l~oLJtlfl11lJ1'U-U'eJ?feJU1~CJ'1'LlVi 'W~tllJ~lU'UVif1fl11vl1'11CJ1i'bU'Uvtirfl~1'U~1CJ'IJ ~
bn.(9)cf -U't1?1eJU~~lJ-WbU'Ul'i''UOUUl'i't1.:ibnuH ru ?fm'U~n1vt'U~zj,:it>i'ei.:iiirn1lJ:iJ~"il~ Ufltl~JlCJ ~~~lJ
1~CJ r'1vt'U~1~ii~fo~~61leiu-il'~b-:U'U ?f1lJ11'1UeJl n'Um1 b.LJ1i1.:i-:u1nml.iiivtiJ1~bbfl~Uei.:in'Um1~11vt'1"1Jt1.:i.Vei?teiu'IJ 'IJ
bbfl~fl1(;leJU1~ <9loo%
bfl.(9)b 1~f)))lJm11'1~b~ein-U'ei?teiu b~1vtiJ1~~lJ-W-U'ei?tt1Ubll'Ul'i''UOUU bbfl~b~1vtiJ1~eJ1'U1CJfl11lJ?f~~1f1
(~1ii) u'UVimvt(;lfl11Wtl1~:6'11'U 1~m~l.l~lbb~1'Ll~l'i'~b~ein.Vei?teiu-:u'Lli1.:i1'Lll'i'~b~ein-Vei?teirn?f~-:u bbfl~b~lJ~lbb~•

6. l'U~VhJ~oLJB~B'UbU'U~'UOU'U:U'U5ll'U'WlJ~oLJB~B'U bU'U~'UOU'Ub~~:u bi1Bi'Ubb~G1~l'U1~11CJ11'Ub'1191 fl11tW~B~. ' ~
BBnf11G1I bbGl~mniJb'1191m1ru111'1.Jn~1~11 CJ11'UVl'UVi
'
rn.@nl ~BllJl.11911fl11-rrn~1fl11lJUG1B~Jlm ~BUBltl'UoLJB~B'U'1n'vl1G11CJ i11~ b~CJ'111CJ bbG1 ~l.11911fl11
~ '
fo~1 fl11 l.1i;ru b~BUBI n'U .LJB~Bubb'1~ f1191BU~11V1G1blJ'LIfl11lJ~1 bU'U bb'1 ~'111'1ru~~~1'LI 'VI n-5'U 91 B'U"l.l BI
.... ' '
m~U1'Um1~B'U ~I~BliJm 1n1'lt1'U~m911m1-rn~1m1l.1tJG1 B~nCJ ~m'U~ u flflGlbbG1~1~uum1-rn ~1fl11lJ,
UG1B~nCJB~1l-r~nl.1 boLJlJ11~ bb'1~n1'lt1'U~m1-rn~1fl11l.1i;r'Ubbnm1l.1m11'l~b~BnoLJ'B~Bu b:il'1'lt1i.Y1~~lJ~oLJB~B'U
'
bU'U~'Uouubrn~b:il'1'lt1i.J1~rl1'U1CJm1l.1~~~1n (~1iJ) 1~bU'Ufl11l.1i;ru1'U1~~u "i;ru~~~" zjl'UBn:u1nm1l.1m1
'
l'l~b~BnoLJ'B~Bu b:il'1'1t1i.J1~~lJ~oLJ'B~Bubll'U~'Uouubb~1 ~1lJm~uflflG15'Ub-U15l.LJB~Bu1~CJ b~~"l.11~
" " 'G.I ct c.. Q.I II O ~ G.I 11 QI 4 ti
'Vll'U 11'Vl11'VItn ~w 91 t1.:in1'Vl'U~111 9l'afl1'Hnu~n n-a-a11 m -at1 t1 n"llentt1u m-a11m -afl ~ b&'ltln"llt1at1u bb&'I~
b'11'Vlil1~~11~-U't1at1ubbm:u.:i~um-a1i1bll'LI1tl911111111'1-an1-a~n1'Vl'U~
.c:i. di/ :"I II fl.I
<C. n1'a'W11'W"lltli;ftl'Ubu'Ul'l'UUUU
ct.C9l b:il1'1t1i.J1~'WlJ~oLJeJ~eJ'UbU'U~'UOU'U
(<9l) fl ru~l.Ju~"l.leJI b:il1V1i.Y1~~lJ~oLJeJ~eJ'U ~eJI bU'U~bfl CJ~~~lJ~oLJeJ~eJu~11itJ11 n n m1~11'11'1"1.leJI, ~ 6J
oLJB~eJ'U 'lt1~eJbU'U~tJ1~~~~tJ5~911lJ:U11CJ1u11ru"1.JmwJ1 CJ11'Ubb'1~-rn~1m1l.1i;ru11'1eJ~11~bU'U~tJ1~~n,;
(tv) n1'lt1'U~e)1'U1:u V1i.Y1~ 15m1 n:um 1lJbbG1~1~ CJ~ b1 '11 fl11~lJ~oLJeJ ~eJ'U ~'Uouu 11lJ5'1
-LJ'eJ~ltJ5u~bMCJ1nu:u11CJ1u11rubb'1~m1-rn~1m1l.1i;ru1'Llw~u "i;ru~~~" b~eJUeJln'Lim1~11'11'1"1.leJloLJeJ~eJu
1ml'l <9lOO%
ct.tv oLJ'eJtJ5u~1'Um1~~~lJ~oLJeJ~eJu bll'U~'Uouu
(<9l) m1~~~lJ~oLJeJ~eJ'UbU'U~'Uouu~eJI m~vh ru ~m'LI~n1'lt1'U~HbvhtT'LI 1~CJ~~~lJ~oLJeJ~eJu
~'UOU'UbU'U11CJl"ll11 Gl~ v - cf OU'U
(tv) 1~i1b:il1'lt1i.J1~ml.1611 b~~lJm1tJ nfl1eJIVJeJl~'UbbG1~b:il1'lt1i.J1~~i1fl11l.1~1'11'U~~Vl'G1 zjleJ5u~ml.1~
61'1 b~~lJfl11U nfl 1BIVJeJI ~'LIlJeJ'UV1lJ1CJvl1'lt1i.J1~9111:u~eJ'U1'11CJm1'1I bn91fl11rutJ5u~'lt1i.J1~"1.1eJIb:il1'lt1i.J1~~lJ~
-LJ'eJ~eJubll'U~'Uouu 1~bll'LI1tJ911l.1rl1'U1:u'lt1u1~ 15m1~n1'11'U~ ~1lJb-U11tJ bMm-LJ'eJI num~u1'Um1~lJ~-LJ'eJ~eJu
bbG'i~oLJB~eJu~bU'U~'Uouu1~CJb~~"l.11~
(rn) fl11~lJ~oLJeJ~eJ'U~bU'U~'Uouu mni1m1l.111i~l.Ju1ru ~~~m~ un~~eJl'lt1~eJi11~ ~Bli1m1~ ,
v11G11CJ~v111mli~1m1ci~1l~oLJ'eJm1lJ1'UoLJ'eJ~eJu1~CJV1'U'~ ~~eJlJ~lu'LIVinm1v11mCJHbU'U'11i;rmi1'Ul'i'1CJ~ ~
c:: Q.I t.I t.I <V
ct.rn m1bnu1n~1"1.JeJ~B'U9l'UO'U'U
-LJ'eJ~eJu~~lJ~bU'U~'Uouu ~eJI bnu11 ru ~m'U~n1'lt1'U~zjI ~B'li1m1l.1lJ~~~ tJ G1 eJ~nCJ -r~ ~lJ
1~CJfl1'11'U~1~i1~fo~~"lleJ'U-IJ~b:U'U ~1l.111'1UeJI tl'Ufl11 b-U15l:U1 nmlii1V1U1~bbG'i~UBltl'U fl11~11'11'1"1.leJloLJeJ~eJ'U~ ~
bbG1~fl19leJ'U11'1 <9)00%
ct.ct m1u'UVimV19lfl11rutJw~11'U,
1~m1l.1m11'1~b~eJn-LJ'eJ~eJu b:il'1'lt1u1~~lJ~oLJB~eJ'UbU'U~'Uouu bb'1~b:il1'lt1u1~e11'U1CJfl11lJ~~~1n
(~1i1) u'UVimV1l'lfl11rutJ1~~11'U 1~m~l.1~Ibb~l'LI~l'i'~b~eJn.UeJ~eJu:u'U5'11'Lil'i'~b~eJn.UeJ~Brn~~:u bbG1~b~l.1~Ibb~,
l'U~~lJ~oLJeJ~eJ'UbU'U~'Uouu:u'U5l-r'U-wlJ~.ueJ~eJ'UbU'U~'UOU'Ub~~:u bnBi'Ubb~G1~-r'U1~11CJ11'Ub'1191 m1ru~eJ~, ~
eJeJnf11iI bb'1~mni1b'lt19lfl11ru11itJ n~1~11CJ11'UVl'UVi
'
ct.cf ml'l1m1-rn~1m1l.1'1JG1eJ~nCJbbG1~fl11-rn~1m1l.1i;ru
m1l.1'1JG1eJ~.ilm ~eJUeJltl'UoLJeJ~Bucin-v11G11 CJ i11~ b~CJ'111CJ m 1-rn~1m1l.1i;r'Ub~eJUeJltl'UoLJeJ~eJ'U
~ '
bbG1~1"1191 eJu~11'11'1 bU'Um1l.1~1 bU'Ubb'1~'111'1ru~~~1'LI'VI n~'U91eJ'U"l.leJI m~u1'Um 1~eJ'U ~I~eJliJ m 1n1'lt1'U~.... ' ,
l.11 l'l1m1-rn~1m1l.1tJ G'ieJ~ nCJ ~m'U~ u fl fl'1 bb'1~1~uum1-rn~1fl11l.JtJ G1 eJ~nCJ eJ~11-r~ nl.1 boLJlJ11~ bb'1~' ,

7. n1V1'U~m1-rm~1m1lJ~ubbn m1lJ m1fi'~b~eln-LJ'el61elu b~1V1u1~~lJ~oLJel61elubll'Lil'i''Uuuu bb'1 ~b~1V1u1~er1'U1ti
m1lJ61~~1n (~1iJ) 1iXb'lJ'Um1lJ~'U1'LI1~~u "~u~61~" zj'l'Ueln"il1nn11lJm1A'~b~elnoVel61el'U b~1V1u1~~lJ~oVel61el'U,
bU'Ulli''UUU'U bb~1 iX1lJiJ1iX'UflA'1~'UboV1'1.:i-V'el61el'U1~tJb~~'1J1~
'~ J .Q QI II O ~ Q.I OJ 4 11 11 11 d.c:. tfll
'VHl'U 11'Vl11'VIv16l v~ eM m 'Vl'U ~111~':in11bnu ~1n1111 m ':ifl ~ b&l ein"llv aeiubb&l::b~l'Vl'Ul'Vl'Vi11'Vi"llei aeiu
btl'U~'Uouubb&l::u.:i~um111btl'U1u~111111~1m1~n1'Vl'U~
QI .c:. ff II o I/CV 11 11 o .c:. QI J
er. m1~~'Vi1l'Vi"llvaeiubbm~m::~1'1ffi1~eiu ~1u~1.:i~::~ei.:i~1b'U'Un1':i i;N'U..I 0 Q, CV Q. ' !J' O
cf.(9) nel'Limb'LI'Uf111"il~'V'llJ'V'l'1Jel61el'Ubb'1~m~~1~A1~el'U
((9)) n1V1'U~ bbe.J'U tl"ilf111lJ ~'U~el'Ubb'1~15m11'U f111~~~lJ~oLJel61el'Ubb'1~m~~1~rl1~el'U 1~tJ:U
' ' "c:il c:il Cl.I Q, ti .Q. .Q.
11ti'1~beltJ~bnti1nu1~CJ~nmb1lJ~'U m~u1'Um1 n"ilm1lJ 1~CJ~b1'1161'U61~
'
(~) n1Vl'U~1iX:UtrA1'UfllJ-r'U~~61ltl'Ulillb1J'Uf111 bb'1~lJ1~1f111~1b1J'U f111~11i'el.:i1iXi1A11lJU'1el~tlCJ
" '
bb'1~bU'Ufl11lJ~'U b"li'LI Aru~m1lJm1~~~lJ~oLJel61el'Ubb'1~m~m~r11~el'U m1~lJb~elnoLJel61el'U11i''Uui.Ju ~-rn ui.Ju,
lJl~lJ~ b~el~11'161el'UA11lJ61lJ'U1uJ'1Jel'loLJel61el'U 11lJ~'lf111bn'U Jl1A ru~n11lJf111bb'1 ~tr'IJnu1iVIU1~
" " d.J
(rn) n1wu~1iX:Ubbe.J'Ubb'1~m~1m1umn'U llJ1iXm~~~vl1~1 '11 b'U1 1~~Vl~elb~'Uielm1lJ1'Uiel61elu
" "
V1~el"il1nm~~1~~lJ~ffi~61lJ'U1ru '1111~ Vl~el"il1rnA~el'le.J~~-V'el61el'U
" '
cf.~ m1~1biJ'Um1~~~lJ~iel61el'Ubb'1~m~m~r11~el'U
m 1~~~lJ~oLJel61el'U bb'1~m~m~r11~elulli'el'l~l biJ'Um 1~1lJbbe.J'U n1CJ111i'm1mumJfo~~61!elUmlJ,
mmm1~n1V1'U~111'U~'U~el'U "riei'Um1~1biJ'Um1..ij'~-W11vicijeiaeiubb6l::n1::~1~f'11~eiu" el~1'lboVlJ'l1~bb'1~
bA~'lA-r~ 11lJ~'1el~'1.:i f111~1biJ'Uf111 bflCJ1tl'U
((9)) ~~~lJ~iel61el'U m~~1~rl1~el'U.fl1CJ111i'm1m1"il61el'U nltl'U ~bb'1el~1'l1n~~~1iXi1A11lJ61lJm ru
" "
A1u~1'U t1n11i'el.:i bbCJrnlJ'U11CJl'l1 bbVIU'l '11 bb'UrnU'Ufi'l'Utl61eiumfl/b'1J~
" "
(~) u11"iliei61eiu bb'1~n1~~1~r11~elu~61lJu1rufl1u~1'U fl nlli'el.:i1~61lel'lmlJ"il1'U1'U'1JeJ'ltr:U~'V1561el'U, 'U 'U 'U
1,X~1'l~1lJJl1 bbVli..i.:J ~el'l 61 tl'U 61fll'U~61-eJ 'Ubb'1~~1 bb'LI f1blJ 'LI fi'l'U 661tl'Uil1 A/b'1J ~ 'V'l ~tllJoLJel61tl'U '111 el'l bb'1 ~
"0 0 t.I Cl.I
m~~1~A1~tl'U6111tl'l Vltl'l61tl'U'1~ ~ U'U'U
(rn) 1~'Ub'1'1J~iXel.:i61el'U ~1'U1'U61!~iel61el'UVIU161leJ'l1~~1.:i~1lJ~1'U1'Utri1~'V1561eiu1mb~'1~~eJ'l61el'U, , "
(~) 611el'l'U11"iloLJeJ61eJ'U bb'1~ n1~~1~r11~el'U"il~lli'ei.:i bU'U611eJ'l~L~lJ1~1~1'Ui1n11J~V1~ele..ii!nei ~1.:i
' ~
ii~~~bb'1 ~111el'li1bA~ei.:iV1lJ1CJVl~ei~qi~n~ru Vl~el~.:i~u.:iuein1~"1'UYimni1m1bJ~611ei.:i ~.:in~11
~.:id cUeiaeiu~liJa11u1ru e:l~Vi&ll~ un'Vi~v.:i'Vl'iei'tf11~ b~eH~1nm1-W11vi~ei.:i'Vi16l1V~'UliJ.. .a11111t1~1.:i~cUvf111111'LIcUvaeiu1~vvi'UVi 'Vi~v11~.:iu'UVinm1vi1i;i1v11bU'U'Vl&ln ~1'Ui;11v.. ~
cf.rn Vl~.:im1~1biJ'Um1~~~lJ~-V'ei61eiu bb'1~m~~1m1~eiu
oLJeJ61eJ'U bb'1~m~~1~rl1~el'U~~lJ~b61~"il1'Ubb~'1~1'U1,x~~bnu1'U61fll'U~~n1Vl'U~ zj.:ii1m1lJi'.i~~~
~'UA'l U'1 ei~nCJ i11~'U'U~11"il61tl'U1~CJ'U AA'1 bb'1 ~eiumru~611lJ11fl~'Uil1'V'l1~fl1el'UA'1lJ~'U~~~bn'U bb'1~~'U~' ' ,
1~CJ1eiu~'1ei~nm bb'1~i1m1i.J'U'}1n~.:i~bn~:ff'UHbU'UVI~n~1'U~'1el~ ~~ -B'11lJ.:i~
cf.~ m1i.J'U'}1rnVl~f11':iru'IJ1~~11'U
'
1iXerA1'UfllJ bb'1~er-ru~ ~611el'U f111~lJ~iel61eJ'U bb'1~m~m~A1~el'U U'U'}1n bVJ~ m1ruth~~11'U 1~CJ'U , 'U ,
C::. ~ IQJ .dc::i.. 'iJ' O 4 Q.J de::.. '"' 0 C::: d ~ I Cl.I
b1lJ~'l bbm'LI'Vl'V'llJ'V'l'1JeJ61eiu bb'1 ~m~~1~m~el'U"il'Ufl'l1'U'Vl'V'llJ'V'l'1J el61eiu bb'1~ m~m~A1~eiu b611"il blJeJ61'U bb~'1~1'U
1iX11CJ.:i1'UbVI~m 1ru~eitreieinr11i.:i bb'1~Vl1ni1bVI~m1ru1~'1.Jn~1iX11CJ'l1'U"1'UYi
, " '
cf.cf lJ1mm1-rn~1A11lJ'l.1'1el~nmb'1~m1-rn~1A11lJ~u
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