0% found this document useful (0 votes)
35 views79 pages

Reportcompressed

The document appears to contain a series of fragmented and unclear text, possibly due to encoding issues or transcription errors. It lacks coherent structure and meaningful content, making it difficult to extract relevant information. Overall, it seems to be an unintelligible collection of characters and phrases.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
35 views79 pages

Reportcompressed

The document appears to contain a series of fragmented and unclear text, possibly due to encoding issues or transcription errors. It lacks coherent structure and meaningful content, making it difficult to extract relevant information. Overall, it seems to be an unintelligible collection of characters and phrases.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 79

)2tY

f,U\ df)
bv r€ 1t

q qb )rn
n
q.{ ,i6
-566 f
A\k--
ftT nqT RTrftq at vrmft
BTEq-q=t dP11
SflH yfttfi )

l ore{ (o w

Er ff{T gr* r1"d1n:-;'


fafu sfuaeu
eata.-.23U.
frrfr:- egle1e

ftitr gwt
vR+{+-

"*&
,icRqr, Hfr4, tmq utfoff 6qr utrir.rT ycnsq r_-{ffiq
ftRr< g;un ggr<r, sRa (<rwEqt, q'd q;apq-q
<\
%

"o
*

*+-o 3Tqtd, ffi-4, (&q HTfr-6 *o n'qr t{fl Bnqhr


d \0

loe{ 3rfrq y
ftft: lo(e{/oqloY
qF4q:irnq=4q.
3lf q;Taru.
fttiliqR, ereqr-$r

aqq- yfta-fi fu rrM Eftr

iqr:q scon Fft'cftca dI fifr ios{/y/?1 dr FFfq-{rc qirr { Rnftq €{€a 3ncn dr?qT
6{ T{ni<T irrd q.+-KA ErTr\rd;i 6i{rr r{ rrg$i afiT{, erTffq q{d'rA il ft{ ffii slqzd
agw o-trtv.t qq qr(r$i faEq, or {qT-eqr i{F+rr ffi yq-t { qrEzr-d?tt <Tgrd€ elriiqT
e<rq rrftqsii: t-qr Stctrrd€ ilrrd qIEc qq q"\r+1 BEqqr arEqfi {a-*q.T rrt gflTa qMI
efd+fitsT rri l:ffi rsm {ftS efirftq ?iI yft}eq tsT.rt-+r dr yftffi fi-{ yft qil(Iq
{e-,q rta{r qtr

,Fz
acrc.rcftrqr Hfrd, €dq qrfuor aqr qrqFq qqrK{ s--flf,q

Rtftr g;rn gsnr vRa grwc+y, a..f q;araq

tore 3rqfd sts4, ntiq er.6fd-r fia nlrT B-a ?dFiioT


yitr e+ p{Trfi-a a.-{ vr-+;rft BrETfi RqT SHrq yft}q-{, eog{

uu+aa qftft
ftm g;un ffi-4, qfi-q qrR'qT nqr sFIFq vflrg{ rF?rdrl
,Tcfuq-r, q?i.q-6

FrRn grqR girrT, sR4 ({rw[4), qd q;aroq V{FTT


\.
+5r:-6 3iqfq, {fr-4, 11&qy1gtd-r e}-d a-.n fr1 3rrirrr q{€ZI

{o.'ff{ intr fficq


ffT*r E!re, T6-sfr{, {&q vBfr-6 rin oq frfl 3il-Ar{r

yt-iiffi tcrm, dmq qrfu{r dut Hrrn;{T vsrRFI c-,rrFrrl


R-6sG-4,

ffi{ ftqtrffiT, sc-qEE, .,1.d q;arqq


E"ga-f, ril-rq, Tqqfr4, sd-q qrfuf,r ntII gr{fdl y{rnf{ q;Tf{q
ffq a+r-tr, !c-sQ-4, 1fi^aq H-"6ffra- di6 aqr t{fl 3il"iFT

qRtfi ntr rH ft+'rq: rqm qrfl{ tqFaqftq{t

efttfii{rnR\'frftfr: lolg{ erets v

1
+qffiql e stsraen eql prrfra rrqlrwr il
qni* yetr

qw* ?av
e-err z i
ca{ 4. I

var i o
rq,rrrr'T{qfufi :?

{ev it
:q-rna,rrqrF,sr , z

yepr r.

sq-{ard.I{g1ftaqr , 3
Legend

flc.,-"a"*a.v r.,r=31{m
110 22! K onerc's

e
Er* q-{r5

rra e{ qrq;{ fr+ i-d-+} Mqqqq=ard- iqmqr {frq-dr gilqm lro q\rdr
qr M qfu{n-+} Err<t ltl t
eq,e'Esr 1*uffi-q R€ ffir
q-{q=q €+rfltaT,
uo-qRfie,r Hq=s{dir R-dr=ilqT enrnkd U{-s rrft Tqne ritarri Hq, ilEsr r tqrffq
n-ail qr-3ncil ttq-ftffr€,9fl-sF-f, arn ffi
3rft6R 9+T rr<t \16 3ilq{qT qfr€qqi
lrft qq-a6p 6q1rroffi qrffi+'ft-rqr \rr qfu cftfc+ €t {t cq q t?l lq i
.]l-ffi
gqt icrdqr tmTdT rfrq 3i'rqrs q-aa gqa q{-66qT *.fr 3r--t-d-dr r frftqras
tfrT 3rr-+r,Irt.rr 5)5q1 ft-g;6q} drlsr€ { v<"mr En Rr6q_d q4={dr
+-qqr: qftq{a e-+ Er=q r

Erfi ffiiimrdr+1 Effi qfu+ qfqr e}r P{Sq {d-q-dT qrrqf.a?rt rrt n--+tcr
F{arcdr frT nEdt f{fiq 3rf}+-rc$r gtar+1flFI sft?r+a {Fqq ri.+.fu+. €r-o mqr
fr-d qffi ftrd=q rirer-6 (Fiscar custodia";+1 1fr-or 9EH ri@i El icm (ra+-riq
arg wrFto s{dr ei-.f,rS ffiq Rd{d-r rri rrt vqa rio;i qt iqrsqtT
ufum a3w riq-{e ytsr 1*.+rfi-q (6 (rTr etsrqrc pqrftq F{qr ftdq 6 td l'cl(u I

qg6r qtr fr+ n-ror Rr+R-tFA qg 3rnfu ?trI ilFr eilE mqr e"r46q n-qn ftor
q1( qwFTffi qrqlrr ffi velc"r qt-( \r+1ql
ftrfrq {ffit E<fqr e-ffi fra,-fl-+ttTrFil {t-ret qfune-r-+} frffiflq qA
tffi g,st iqrwfr(fum-flilRq marcas-.r6{qrqdt 3rf}6Ti sr.oqr
3ifd-oirr <t.,rtzr6r iird-{€ {q, v?qr r c{dq reqir q-6-m 3IRr+.Kqr !-{-q1r+i i-fr
qt gt ar g{r-<r qA il6+T F.sTie.r srar BI[EroRcr q{-qc-r it.€'.f, g+ iln+i
iirdEF
RroRt €furH { or--flil M 3Ik+.R ffi{ r& m 1 ft 5q6r EGF nH
q.itE-a rr,wq qftqrf,{ TSq I Br-{rr w"Ter$ +-a+1 <t6ft ttir ct qt" +fi, irn
6-GFr 6'Rur 3nf'f6-RTqrR-+- t+qo,erc-g \q;Ril Et q+*"qr qi-o ?dri=T (E(ql

ffirfttrn-qi qRr 11{,tol r tic t6r--q-flqfiftTil-6g+finc+1qroRt


e+ fi6-{ drns"T drn v6rs=r qqrst.++€qr rt eftFfkqGlr 6-{ ernsg iir 1No
Taration without Representarion) q-+ ffi riai g I A+ il6+'r Rrl_6.Rt
3tTa{qrd-
3il5-A tTrngi 6-GFT {r"1;11r1r EETqr tqsa dq"rg?Tr rH g_ic*q, S+ 6rricrftrfiq
3{f}fl{ y?im.ir< ar drrrc;i { Yergn qeTt nhurc 1ar:-r,i ftqdi <E-{rr.ET
srtr{ rTs{ ar oJrrct 3ICraR {frumd, e+ fi n-fqir q-a6ra er.d r*nl
qg 3rtf-tr+. e{ {F l{\iqts frFt={ effiq ildA err\r6r 6GFr {rzFrrfl -qrc wfli
tfu\rsl q r frft=q R=-rfqrrlqd€ qsn k€€qfl qta qq ftqqqT wf qfisqi mn
s6s'-6€ g{ ,TR-+-r e1t aftv-q rrlr;rqT 6iq;I <r.RT T;El'qfr fiqi <T q?di $reril€
3Trq-+T q1tq-flft rrqi t'<rr nqr eqrfi=q n-t-qr qrng\r6r flEFai 3{LTq;r (?trr fotq"r
rft E-cdl sc*q-6-dT cqq- e+ wrqr q\r4]-qr {fltr;rz5r gqrq qird qBaq|g1qt
3rzrq"z5-dr n-d({ rrft tq1e {adtR tqFaqftE $i frfr lo\e{/oyllR, di trq-dle

Effi {ffid \'+' Hfrfr rTEn \rdf ql 4{16r drFr 6m iqq s..+R yfr 'ff{t qtr

iqm R<aTG Mr ffi g<r .ri *-c-qr frF;q en-+qr vr-qRrd vironarmRirr
rrto) gqm.(, {a-e-t rrR\r+1fr-{ruT { vtn qeR€{flq d{6r aq-{T{-d'6-6r sr* dr.q
v<rf qrqrNr qL-{r.r{6r 3{Trrr{{r A yRafi HqR ria6r gt r mfud eqqdr sIqE(
grlrrEtr n'.q€ { er;q f+qwr65a+ qlTrfra+. ftsis"r rrft gara nqn rk+r Cr

v@ q$ffi, t+qiq €o-ffi t sfr+fi A-q{qr qt{-4 {si[rr r rii.rr<n


.r{€t l&q yEfd-6 rin aqr tc-d 3ilriFr6r {6sfr4 fiqT*r qqrd,€fi=q rr'fuqr nqr
{riirq g€fr"q icrd,rt&q slEfd-+- €id n r t{f, arirr6r
cqrrrm q-artr{6-r R-dsB{
sqsF-4 ftdiT 66re,3raf rr;?rmq-6r lqqR-q lR{ frqfrffiT r €d-q qrft-dT dqT
q|-rrdr ccrr{{ x-.{rfl6r !r-(kq ftX-E_d fu orFo il.qqt{ tfi qrdd I qM
qianerdlEFtrr+} qes-{ { 3Fil{ft-4qr {6.rr{ft q-$ tfiiq €6f,{ .SEn {F"c"
HEfd-+. *a n n frd 3Trqt{r+.r sqffiq \r{q rrTcr qfr?-d-6s6T sr+ q-{ 6Tfqr vdrtrr
g=src-ggt pqrfiq d{6r enq, !c\qq, vtqr oqr q{rrfi-q il{qr 6d{d <r'^ct-{-+.
6{qrftd€ ilzn TrR E-arq yfrwr }-.r,.jffi qi-o tr.q-q6 vmq.rriq}r

frtn aqrc qqfuqr


filRn grqR gFET

fu-d qqt{

Y
o.d6.rfr RT{{r

I qqTq {.dR {qffir{-{1 ;6r ftfr \oc\/oy/.!a, 4T Firf.rflz qq (frfr,rr$


yi.sr azn rrTrftq rrdir -.nvt a{+cT a.r qrrria:rqF?-Rrflla.flTrqET 6{riiT T{
rrqeT <TEr{rqqr, {qrfi=q q-{dmr ar frt qrq'."j -rHFq Er-{rcrT riq i-t{qair frqq.
ar <nir.ia 3t[rfri&Tdr yqn { l-t(.F aqr <FdailF qrniqT lEI{ qf{q4i tqT
Sfurr+T
qrrd a16q uq r\rair fr.rq HiA iq-E q15rqqE{ Egt{f,€ v-c-.ro ud
{ffi e-flT rraci leFirr

( q-{ qfrfr\i 6&FI wzFqqr q{qhalnT de+r qa{T <furrd_ rft


eIr+T{sTeTEF€rr qds-fl 6q1 sF61fuqr rft Sfr-d Hrrrrqr {&T aaa fuqtq.T
-rt t-5Te-d6 vrgn rrc+t qr
FqTfiq 6adr q5q i{R eTr+q n-dqT yaTrr Fqril ci Tq?,ird eftrffi qarm
afffi {EzFErcT E( dd- rfai an Fqrqirdr ('fax aurononl\.) Ei$ crqn rt*
1-flT-{d€ xga
rriai q'r
Y errir vcq16 elfi-q nam wefrftlu-dF ft6 tqi, rnj/T{r<crfra]E-6qr eTrfr'q
ac+i e&qrq + fra qqsir qftisrcl rqFrqF-d efrfrfR 5-qdi alqrq rrc+r or<q
fi F,Trffq 6-Giir Ew {f,ffir @r qt 6frqq wrfi-q n-eaot +rcdr
?d\r+}
-3nTrE6r ar-ror fi qFt.a ilqr& 5q EqTglaii ftqq qqrd
r?ai tfutt qr+
ow Bc5e ud{t66-dt{ 3{ra FTqr qTqF$-4-inT rka;i \rdT qfr ;rfiroin rqrfiq
-t\
Ttr6T rnqrF T{€C q Fr qrriqfir crgq4T q I

6frqq rqT{q rc6 5q4ir 3;rlLr+R r .qFEF {F}irfir {fl_& fi s-fldr e,irrT +
rH riMA :flrr'fr 3ffEFai Grfrq q-{f+ft-dT q-6{ qrr iftqa+a iqr.{
ft=rqT

H{ErcA q* qrricrfrr+r n'qr rmfficora-oqr {Fil <tqT s-irtfitr +rrm rear


Tq{q 6-cqil|. errqrs-{r€ e-dtqT ft+ q[fir6 {FrTTrd ]rffi tfu-dil
q trffiq n-64 {sqR ' arqFqq+aif ffi q< nqT qr{r+t qrro \rfif,i'rT rrft
-.ilqrT r a& wnffi
\rfi-f,d {EqR 4{4;'t FTrn 3r}qfg rrft q-qqT€

qF"ftks-ct qt-a rM qrfii I y-qfu{ an-fldtftq {€qft ar qra


"mrcn
{
frrdcl{q-fl4 qrdF-ird ErT{dFqd HcqtT"d-.l a-qr$ zqrrorftE FqqT q-€qfr flET
-jr-|qm
\iqi tfu-rir r a.frq-q ilnqrFr{.tr qfai qiffirT-qT qra rdr
-:{rr?Ift +

Wqats :{TuR q"rft esqR 6i qTnEqai qE\,?;m qrqfr ar ffr.'iil eqreflfu-r,


-,nsffiq, -.{rf{ HarfrnT Erfi-ainT .n firfi .rEi qfd r+-q ril.jit m
Ee f+qfr'-a

Fqqr -rrTqrfr rfri q{qrrrdE;T;{f,'c'tr{qT:Tle Ft (flTE{ 3q36 ?@i q1

\e. cq"Rr|q +-tel€ anrqTcilr rrTqI(cI 6T €-{ni{r aafu{ q;tcT{


{-q 3tft-Xfa E{drT

?Ma q-q_.{rE- {dt R'qr (To{qRft qfu4-io1cT zq-ftiq-sir vpfr r irrTff?ir


jiluKcr Erft6ryr.rft +r dr6i 9"n6 -4q;rr$r gqgm"?@ q1

(. gef, Fr$, Tfi-{.q q{q crfi-ffq qar?idi ffi r .q-scl Rnt 6aai
at-.e-qrqmT

{r-d;tlqr {r"[dri q+T sIeI aw;aaqr4-mri 3{ar6 Hr}T ifrIqi-& iqTq FcrrG
* eq flTr-{f, 3i-ai H?fr-+-9i66 sq?inr+} qf}ori r afriq"i' frqqqT rwe
€mq ar-{rar ffi"r rTtr .urnr vrvfr{ra HC+Ti"fr * qfa-+ qFI sTrd rr+ s"nft
e+w.r-ffi ?@ er
s,. ffi qBriTqA Hs, 9??T { Tqrftq R-a+T.drS xre F{ai qGr+n y-a-r'rRoiqT
qtrfi ffilr (-r-ERrd q,.cr H?rT (Fd"-T.e-rrflttr-+T q;q {wr,t qi-d g6rgt
rfoir(r*t cenl aff nccrr{ 4;( rft efrtrrffiEf,d aq{€qr +-rq-q rrdqt
tfuqa,,.rqt

!o. d;r{, qtq t+qrd 4qr5flTri vraFq a=+i-d{dr EqfrrR qerT {df=5r HrFr
n-{Tr
qdq a,{A t reEr t{utrur rffi F.fldq il6+ qs ffi< s-r-6 fifi rcr:i Fl
r$*q Mr Eq{€{Tr ?fiRTR cra q-fit <rg( ErTnXfi ifumrt
q q. rtTrfi-q o-<+1 eT q=trqT fu4dqtfi FqqT + frffi rrklr (Abiliry ro pay) { Etfitdr
frar;a leenenl principte) eT6 Fqrffq 6-c+1 R=dj.Ra;r sqqr ?iFrflr rfi\rdrfr
FTrftq {dA fi €rn,i<T u-r-d'rfr €r 6-r Fd{ wi aqT q'e'ai +-rqrs qq"rdr€ riqsr
6qqr s'r{il ge v*t sr r{-{i lqird frs:frqur rrft fr qTuKcT qtT 6-t
eqrfl'agrT Eg vsft tMr er
e,?. Eftqq {,tro rqr*q F{eftftf:dA 4s rrc.d;fi yrffir+ erqdr4i h-fr. qqird (H
q+srfu, qTT{ rird (.II {fir q{q dzqrE.;FT zift q€aT cfr -qFrdr
fr-iTa .{qqa,i ?1@ :rqrq Ranrr+ rqrfiq 6iar vrzFcrfl -.rqm €{Ttri
ffi qruKcr qfitce-+{uT (?tr fizr srar fu-rrc+r ETdarGF rr:-qre-q rr;iqt
eMet
lf. ffit {Ifrqf;lcI Er+ R-C-{ -3llic'srfr. rR4'la Eidi
Marker l)rolccring t'edcralism

ilf,d,=r q{+Ttr arrci r lzrci E-c+i anr.ra tsr,{ft erg qr ilErair :,irfl{ q'er
crrT -ilFff,
orffi r oqrqR EqzfqFRT r+Errr rr{ -rgf qard 3il;ft6 Fmrfr 6{
HqT rrca mTt 6-{ dqrrE ;cgffi-ri@rd qcdr F€F a-taa ras-s-qqt
?fuq-di et
1". iq-q1dr'HfruTqA ft-"qr sc.Tq Efrfrrars Ireq 6ccr rffi;Eqant {fr6T e-flq
r6i r 6{ aqrs{ a?n rdrct TFr+l rM * fr-anqsre 5r qra;fi 5rq
rr<rcq fr.t tfrw r

sr,. fu,ffi?qrEsdr -'+rlqrrcrfa qi-d ftr+* {qrdqr.4rnft-dr Efilr+rq foin rr=i \'f,d
q2Trnq E-.dir qz{rmqr dlqFqT{qr EqTw {ftgqr anqr t?+r aartvl t--ct,

tq{-q 6-{ v{rRm vrd r u-ail fiqrf zq-46rk6 qin rfi't \,"ira qtd
gt
rd-fi-*1{eard ntct tfu.q't tqrm+} HP*Ir+A srfi-q a< q-fr qfo{fr.d rdtil
rrtrffq E-adri \r+-m 6{e;1 3lzrtlRqrqr
"qrgr {Bilrrflr{f, ?fu-qt

\9
fivq-€-*
3{rqlq 1 1o

claqq 1o

I T{.& lo
i 3Trqrmdii' g*q oqr qfrfrqi otqfrn i1

{ 3{Lqrrrr Glft faEq{T W.ilr 3{Tr[{6tr tr

3Trqlq I 1t
Itfl'd.TI €qr{=q 6-c+T {rrfftrrIt qrr+r ii*urfr-o 6?T1 6rrft Eq2rFrn................................1{

1. t*urft-a "q-ft,n 1{
1. q=nr-{a6ft E-r =qqTerq{ qo, loOy zFT qreq cqzteIfdF............................1\e

i. tqrftq n-ran tr"qfm{ tq, iorsv 51 ffi ar+rvr5o 1e,

.{Lqrq i i?
yi.rr am Fqtfrq E{A Rqfr frqic"T ??

I elurfr+ n.<r +qfi Eq-rcqrrr tfuqor n-c-euT ??

t. t'err nqr enffq a-6-+) <r-q-€a qffi wqlrqT ?fuq-+T {rsr....................il


3ILqIq Y ic,

sFrq-6F i1
1. trqcq 3rltI6Rq;I lq.iI{r ?s,

t. yt{r { eTrfi-q rc-+1 catT BilFfu tn lo


ts

Y. c-a_ vqft an n.TI vsrft Hru;r dr {rq=uqT

{ .qffitrd qrqr qatfr} slE6 ti


c

q
C.

1. gn, FrS, srgqT qFdT fcqirrd.q'zqm euri a,rai qrq=rrqr


1o. GIil{
qq sEr{ +{r.qq[QTrr{ targ"E .........1e

I \. r+r ftqfur r+qft esor lq

1t.
1Y.

1{.
1q. fr.a1 sq;aq ffiftrdr r{fr.6r
1$. trqr{rd lffir fuqfra-ar........ ...........11

1q. ffi e-t (EffqqT YO

1 c,.

Ro.

3mq-fi - 1 Y{

3IEE* - i {e
3{g{fi - i\9

1
3iEzil-q 1

qtqq

?. qs'6qfr
ilTa Rms-dr {tqrfr q<qcl q r qa ffiq sdTdra;r arwf++. ryara
arqFq;rdr
aq enffio q{ lots{zeq dl qrffi6 qicqrd rrt. rl\rd,'t dt r qfr qiccsEl( ilffi
t cqrfi-q il{A {A-d 3TT-3il-rit .u-{en&-6rlT a}-a rtgd rrft arqi--qq-+qr .qtq6r
q1r iqr+dr iifu{r.r{q}frq (qflz e?qr 1e1ftq il{f,r+ { ehrqrs rqrfiq n-6-dr€
Edq Eearawrcn qrcdPq-+- qlqnT W rrqr+\ g I fflrdcT iqrm {corafr sorsril\qi,
trsTqqtt A-dEF et{r t srfi-q n-6qT ETil<TnT rrq6r q{ qi tfurTi
o-itqq <re-ca lzrst 3{Rr6T{ e?qr { effi-q rrqr* r<rq ri$r er

Crdq Hffi ffiq 3rft+R < ftrW {q, e'<rT { Fr{rfi-q EdqT qt€sfc
rrisr ffi dfutT-r-+1 qRr {1 t {q, il<lT r cqrftq rrert qr-qrqt qiffio
qfk+.n vgfirft faqqcT 6Eq E-{rst, qrffi-+- qil. q-flst, ilffi6 ftEqqT trq rrt
r ffi a*{r rirwm eqn rrt anqt<qn nt qk6n eslr rita;t q | ft -qfuErisir
frRqftfi"r ni {<fcr {frqTffii ilflft { tfu r n-c lcq, y-tsr <?Tr F,nfi-a
n-6+T qmcT (lri (rflr 3tfD-+.ra+.r qRqr zq-+rqr nlqr+1 Bt dln d6+T (a+'rc+r
srflr {"rFr qf}-on qrq=uqr q-;n-t-n-c+rft fta;q-+trnq-q t-{, Ro(ey t qq rq-a
tieler
icgcr ffi iimqn1dl 3i"Iqrff +fr qK q1-a a-fi H"* gf <vr+vru il.6rfi-{
enffq ftErq-d€ wsRfrfHfte{ rffi arcor cqrfi-q a-res-qr rifunt < er.q
6rSi-dRT e<rq rft\r+] tr"Sq qfffi e+rrm itfr 3r=?irf,dr { frft'ilr t+rqtsir
ql t-fr ehr { Fqrfi=q R-64 3nq-fr qfu+ii &-T}r-qr qrM rrqes {6ffi rrilTt
3nffi6 t{ a-qR rt+T g1 qi ?t& ttn-ffq n-ot qrq E-r<rTT ( W qftkr
qR ct rrft {"reirr <rrc a?p-+.r qIt 6frTq Rrrftq ilildga fi 3lrc-fr 3Tf}6R
ffi <rwe (i-d Ts-6rst { qfu6R &Tr;il qrffi a-r lii<trrT Aqrn rri
614 fi tiC+i e1r ffiq {ms-on;r etrrsT ffi aq enltra E{ tore{,/oeq

1o
ctd.ir qqqila qfr gq{-4-s, 1,* vgtc+r effi-q rgq cfr +161 +isrq FGF
s{
wra fokc-di crl-rq qq-6i c r fr+ y?qr <qr prfi-q rr*z ETr{\r4T

6{ (tII T.64T qrtqT {=qT{qTLrxqT fr&={ A6IftTq!ft-6F arg+r ql'.1 crrfra


\r{q ffiqrdTdror qta rqqT qre} iu\'6r g1 r

ti qft|sqqT 5rq F"qrfrq- t s?qr ir6sta ElTt{qsT E{ gqR rr.;aaFar ekqr


f,{ql=fflqI {i-d ++EEqiT 1ffi n+r afrqq rqrqr trt-d qrar} n-asra{rrft
qrq+ft zRT $E;trqr aevq{ rfft g-ara 9T:ild ir{ TqTq n-c+-r< (qFacftu<t a1
ffi lotsYToYzls, dl ffi RSq qrfr-mT <qT qr{ir.zr yc[w q;acq, ,Jr'.f
r-,{Tcrq { rt&:q Hptd-6 dr a.n tfi 3fl,irraT ffi-{dF ffiqfr( T+ sfrfr rr5{
q\rdil q I

? oTEqq-r-+1 vlw <vr ffiffi 41qR{r


qs nfrffi faw vt-ai.rft qrqq{ fut
t6Tq4T c"T rft icrf, {afrR qcq Sgr4
Htrd+1 sfdifi n{r rrd ojqfcTr yqn rftqEi,q r

o; stn 6q1qffiq n-64 3flFir dtaqr a< qrtriiEr iqrm saorca Eq,?i a-<+r
c-{ rrsdl *rrtqcr;
9 e+rftu q{drd;[6-{ ft-d v+t ffqd agw +-tttv"r irq rq\rqir Erq;
r) +.t e-rTriiildil 3iftr6r *{$t wn; t
g {E6. (lIT ((ga6-6 qlrlriil nqrn rrft\r4] t-qT Sfrulsr qrrrd
-rif,Fc qq rqq-dr

frqq 1

a. qsqqrRft
6) 4iT 3rETffiE r qrft 1os17o{,/oi qI qt?il qkir *eat nsaTg
{frffi ffi
q-$q{ ilTr PdrAqrrET e-rFT n&rT eTfr-6 fro aqr t{fl qrnirrfr s6-HE-4 fi
irtfr g."r u{rm, €fi-{ rrfuqr a?Tr (r+Trdl vflt{Fl q-,{r+{6t {6-(fu4 *
yEimq icrm, Edq qtftmT a,lT Hl-qr-tl vslnn q*{t*FEFI w-(frq 'fr t+-rred
.i"q, {&q qlTfd-6 €ro <"n ft-fl 3nqhr6r Bc-sfu4 * fttq a+rq < ard
q;T(.FtzFr 3q-(RE ,ft m{ ffiqT (MI arfco rroq rR-a;t fir,ii-t

li
u1 al-trffift ffi toet utq c rrir ndu q6- nril'q1r11;q y{Tv{ q'Tt.aq-a;r
\
q.lTr6-qcr' 6rdqd lqaqzil { 6Triq-E]rrii6 irRctfufl-dF-fir ruq
C__"eT4.r
yflTf,fiq ::tfD-.+-o n-+ 1r4s4 q16151 ,tcEFrfrr elf,s-q aqr -r<rfu-qr ritdf
Fnirr e6 qflFq dzrr id wfs il{l
ts{ruq{6-{ si-d *Trr fr1 r{qdr fini' I qqs-m <qr q'mkqrqi lit6r ftqo_s}T
r vaiTFffil P{fluT qg$t 1 qr qcr}qr rrftqd;T er
T) 3rL-ry{ {frk6r v<er il{Tr {&q vtgtd-€ din <qr tq-d qFirTror sE4 +f,'6
ilqtd firil+] wRqfrqr frfr to(e{ qrr ly rrt grqrc m-s-fr yiqr$i {e-ilfi
qE-<rcr rqRrd ilR t{6rfl sFre'Ior }-.8-$r TqrE-dqT ETr6, il{g, rda, Fqre-qr

{ iii{€-r G"dr6r eqr-fi-q aaar \q-q ysrrfl#q af}.*-a nzn r-r(zr llr€T
yI€EFlitT qdsq a.rdaq 3ilril-fir rftqair fuft t €r artr+-rqi rlre-fr etqr+T
3nftr6 qrft-{r nqr rirwqr q=Tfwl-6r HEE * tfu q"Ua qi-a qrrr fu \'+1
ft itr €r qdsqcT str- &T6r ffi w+i<5q'+1 {i-d FOnFrdr r?j=q,'r fhi l

q{trq oitrrf,+1 lqFqid nzII vTkT fr-+<ur-dF BrS$ R qT {qiqr rrfurd;i,


qr
9 artrca-or vrifdf, ft lififllT q{roa trea r qrrr ft"qr+i eTrtrq d-6-dl
{q1rrkT arq-.iff,{ r are.rq?fi q(tr( .rt n q.m C41qEF qf,q-{ rerci
furitr

s.; rfrfrfr sfrilfi aqn rr{ ffi q.6R {wr{q qn, Roey,
<tcqn, r"qrfi-q
q=nr-{a6ft t+t zq+tqtqq \r{ Ro(ey, eqrfi-q Hf6'R (EircFr qn, 1otsy,
td-q 3ilftr6 qo lots{, v?qr nqr raTrfi-q il6+T qrffi6 i-{ \r{c frFrAqq
tr-6F, ffiq {fi-mr+r qirqr rqn qft[6r frqe ]o aur a=arrQr qqr dlq6r
vft?-rcs, 3n-,irrr+T Rmftvos n'+ qrsr+tft 3{ar (caT+d66-di qe-qffi rMt
fhir r

1?
Y 3{ETq-i-+1 ffqT
1) 4{ qrqr+ql yiTr f grfi-q nEa Rrffif-o rif+l EI daTr tr"dd;r sq-q-m-dr,
dnTc-{r { 3rf*srt &-a-dit yriirTT qrirrrril qra frsiclT rrfrfrqi, g; r

tr afrq-q 1rrrfiq ildA 3iltt6 n-?rT frfuird{ ir{ ilffiq_4'rTtl {flHr { 3nrt
a-dqrEacT {i-d r{I'ffi sqFt=u mft-a vq*+ d{Turcr srLqfi f,qT frsts"r
TIftlqdI EI
lr etTr+q d-{fiT 61 (2lr +i 4{ {rs[d-+) ftqqqr qfi-.f,d -{{rT d2n n-qrfu enun
t.+ft-o q-fqqH[a t sfr ausrs sqEEq g{ wrt, M q;a 3nqR Er6\rdr
ql
x1 qqaftqpslon"r qftfrAq+ {lrflrf, 3reqq-{ rrd{at q-{gqTTitfiA
qrr: etsr i' i, t { nrs+1e?rr6r irfr F-deT+l Brrffq il€{rr cFr i{"mwq
rft yfdk{ aqr< rrtdt er

{) (frfril qq eftffi m.i-r 3rqrcqr r.El fi Eqrq-drfuo Effi fu"qq


riaqir q I ftilq {dTdT6l {{srft q-crqr frar;a r<r cfr zrrorcsrft EMtrT
(Pragmatism) !cgm. Et ffiM a-qrg l$f qr

q srEl-.I-{+-r arft REq+.r *alP.il6^ qTEncdS


1r qsqfi qftfrt amt Sewao t-nrE rrgflEq araii elq{r F{rfu.itr qi r a-r+i
< Hr.iI <rr'Sl-iS rt=} qFa6mr anqrfud ria} gr
rr qfrMr yfra<c qm'it ffiffies;I frqqqT 6.6r q{ forftq rrt r er
EqT-gt Brk6R wdFird n-aair c*qa 3rfu6R a !r-i xr=qnTqT anaftd q t

i) 6€6 vtqr aqr tqrfiq n-6-61 (qtra {drsi drcft sqq ITI? qftIg{ qRqd
r?Trffq 3nffi+- t{+lvdi sr}<a r qqTs?fr-dr drrr (u-+ror 3iFqfa rrt wrqffi
gvm ftgt a,-Tqr 3rTurftfr q{r eR6- 3ilF{r Ssr+6€ wga rMr qt
y):rqrcm1 €fuil-{A dlq ila+T rcares-eri rrer{ 3f}Era{F fq-atq rrt a-c-cr

\rf,f, 3fiffiqr"rmdRr {nrFr Eqr:Rrdr (F6,fl-efucroryt ai :rs?rr<orTqd

1i
iffiqRTi'. rMR
eTrffq il6-dr{ {forr{ { ErIi-{ ri'Hr \r6q n'qFa 3rGffirt
rqi{-q rO qr?-o -r"q n-6-6'l {a+rtt lqrnrr rr{ l-r+i fr 3rf}+l{ e{rfiq "
ildA + lfirr nt Tfq u-i r6q6.6 c4-+rr rrftqdr e r

{) or fr{ q+i errar+r 3ilil-{ff E{ T.nst (Pirrjde d *ility


to pqrl
E-aqi 1,inqeqtft ffi trrrffq n-dA crnvc a-{, <tS< aqr {E6di q-i
fut{!-r rrd nqT yqrr$r enro, a-c<mr$r smrd, vre"u rRT$i t-qr { MI
X.Ifd{-drt 3rrqR cFEqdE lli nzsq€ .a-an rrft\rait q-t
q) M Rfur{A qqR (rHUr rfi vfiq-dr tlVfkd Rsvi rg ffid i stt a}
rqtlrqmr€ 3il.qqq rk+rA ,hr 6{r Rrfl-q i-dft d{nli +tfr eTg ilqr
M aitsRrcrtqr 3T-{ttr NrT rrf& .r.t qr..rilrc-r
VflT{dF w-ar ffi1'*}
ql
e1 ffi1 {furq-A q-d-6rt{m+. RfrTdl 3Tw\r+-ft +.aqit ftq-{qr dlq il6-67
{a6ra6l 4-flr yR-ffif r<r fi {i+rd vFt q r+ qFqRrqT ilillad {&
ffiftt 6{ ytdflqf (Tax Competition) $Fil zF{ qlrlsnl[ifdl (Tax Harmonization)
gSvi w+tm"rmr e'ft+{q 6qR qitdi q'r

1Y
3TEzil-q R

9}qt mT R{rftq tF-GFr {E6Fq-qr r{q{.r 1i*nft-€ n?rT 6lgft aqzR"1"

t. {furF-+. E{Fr€qr

1) iqrf,qit dFftrmqi 3rg(.fr { qT q=(R, ii-<i:rrt6, r"u rlfr-@ o-{, T€qrrm


6r, trd<rft rr"a, Frsr gao, ff4n 4961
3il-{f,{, Eqft-rrd anqo-t, qrR8rft-+-
t 3nq-fr +.r{ Ariftr FqRrd frqqqr qFir t* q"a, Etg{ { <trs sftsnrf,d
<u-a;t \16( qk6R (+qT HqTlqr rfi\r+1 q t d+qrft-6 "qz1-qqr 3Fr6rr qkn
6TEF-+) dITuR a-zt.rt, Et ffi { 6( B6rgt \r{q_q-fl+} carr€qrrt ,ilu-+-R
vfrq +.d&-{cr {cGrr q€ Rt& .{S6c gi rie} er
11 iffo1rq-+) q-ffifr E t qcqrrn <C-"^.?Hq rr,"6, TErft HIFT 6-(, qil-csqq 6(,
t"rfrrq{ fi, cden, Eft 3rr{qr 6-( n'qr 3nq.if E]t'*tatrr saqfrrd Eq-q-d,,'r t'qr
\r"8, (€gi (2II Eo-s qkiTi.r-+1 qfU-6R ytsdr qoa afM {ftqr {rMI
q I 4{ H*ilF-+. crqqm ruFc yhr v.{rsre qftd 3TrFtr tc n-,rT war-{.6ft
fr-r zc+rrnq{ qn qocy E} frqrqr tfr e?rr Fa6R6Ft or yrncc-Sr 6rd
?Tr{fr ria6r q{-t

11 {foil-q-+1 erc-flfr c t v.q6 6(, q{ q6tqt 6-(, qcqr-rrT {C'


".tm {r,+'t n-qrft
HTtrn 6<-dr€ e.Trnq E-{+1 sqqr qft{rfrf, qt fi v T+RB} *-cdr$ Rn-ftq
ilil+16-( qfffi (ftqT RnGtT ri@1q't q+ rrft taralqr fi, ;qzffirq Et'
Tfr-+i (crd,irc), q.ia ro"+., Tna*q-{ E-( <ttt 3nrfr +'d e"€q {EqRrd
tm g"+. <Tgr il<Tr <n-s qftsnrf,d si-d Frnfiq irr+) \r6q qFr+-R (frcr
{qr*fl rRA ql qt"ir s*urft-+. flEilT66-{rg rniz+nqrRroreei er;+<-
{a6ft tc-d zq?r€2tFFr qq, logy 6iTr FzTrftq (a+'R (E.rTFrT {t, toev r
eqrfi-q tr+rqrd Hftd 3{rtr6 W ftqrqT <fr at e{rxm qKE}r rit+r q1t

vrrifurrq-+) 3rg{ff 1 t tar gE+., {q{, <r-s qk4nr,


{"6 nrn vl+.fil+.
!d-e-c
An-qTE yr-f, fu"AiTrS gs, e?{I nql p{Trfiq il66T flsrT qftr-fiI{ $qr qqaqr

1{
rr{+i q T{itt qErr 3rf}*T{qrT y{qr QEr ErEFaTT yerrfli' 3r;il(-qrflt
I frfl
cq-RrTrq{ qn, louhV rgFv rri rit zqqrqT *"oqsi el

11 qfrqmSr qru (o qT {s, i-dii ?,fl-Fn 3nffi{ ?ifir6T( er-{ Mr


y'Eqr r e<Trfi-q

fAq-{qT 6-{ (rrg;r { tr AR-qrE {r"rczi sdrg;r q+t nr meT -.aGr6raSr {fiFre'+T

fr.r-{qT { S+ fi a-d-61 q-ftqr iffi G.r.q-qT E{ (fll=r { {nrF{s31gi El-+qirT

tqr-f, (a+Ra ftlf{"r rt qriftq €i,. .zr+eTr tsil qr €16 trnrcr iqrd
vc6RA aq56q rRsi rrsr4 {q, y?rr r rqr{-q arqC =wnE--a kdirT rrT
zq-q€qT q; 3a-.6q-6calt F+t zq+ernrq qq, louy
Frdrggct Eqqrqr rftg+1
fr efurrr$I 3rg{ft s { c cT t6r G fuR{+T a-cqii qrq=trqT im 6.di
{a-tr{ ehrA.fi t irfr 6.+} R-f,f,{ rrrrffq il6fr rrt rrft ytqr a'qr rqrfi-q
il6 A-s Upward{ Downward <r-wcq'qffi Rrar<-ed :ffi ql ffi
ffi {Sq-dr n-raftaa;t qrardrqr qrilkd <Hi-i o-r wrlrr-dil &-{qr qim
{c6R-6l s+ R-6t {funildi tn<r t i l *1 Trd rgsv gs. 3nc{qT efu{qtri ilTt
{6-6Tf rtffi ?fu-gt
ql {frilqEit rrr<t {c qr rqfroc afirari \ttr+-qT {fraT{ 4irfrq qq, il<Tr r
{q{q n-6-fi 3rf}+'R qfr ar uar'tr*qr !-"a€ nq\rd;t Er ffiqTTqr e+ a-da
Eilnr rrt qft T,ilft\r$f AqqqT iiq-dif 3rfusr( Et zq+rqr G:+) q I rrir ylqqn
r{Fv utn 6?n €.Trft=a uu; qftqn ilqT Tqfud EETqT ==as qrrft\rf,r il{
yi{ffro cs{ €4rffq y?fd-+T 6.4} etFI Rdq a-r.rfldr qTffir rr{ qM
?fr.sr {fum+} aRr {q A 3rBRF-c qfA-+.R RqqT g<tfr trd+ra m.r+r
rqt *€6 qtrqm Tft a-tqit <r.rrr ftrtirr rrt 3rfY6R i{qqr + i?"i ifu-gr
iey {falpaa} qr<t {l qr iiq, y?vr nqr F,rrfiq ildA 3{rrir 3rfu6R ffi+a;rr
3nf{-6 3rf}+.ri {rd=fr frqq-er a1c E.Trst, qrffi-6 Ei-e q{rsi, F"iq rTt, ffft
qtq-+ n-qn ri { {ffi} rrtfi q-fi !-dara rrft\.+1Er qtfr <Frqr
riqt erfr BfYoRdl frEqqT t 3nftr6 3Tltrfira+.r er;q 0r-+m v?sr{r$ <t-a eq
Ei rrtr 3ilqqqzF ffi, qrqEoe {;EIIT T{rs{ Rqi-q rfr s"a-q l@t qt
qt ,rnrrr riu, eter 1 tqrff-q n-ot 3rr-rflF+ il6-+1 qi_a first qr < vtn <'.n
1i
FTrfiq ildA qwe tsr rri vq-q vmu aql qfiGq gn zaaqqT rftqET q'l
q+rr +-( 3rit)_dR $qi frqrqT e?qr drn Tln-{-q' rOiin aqq qfls{ {at
3if*f,R ltd-r cfi q-€iir i{ftoRdi EiFr rrqt }fuq fifr ntr qtq-{rs -fiFq
irffi ?fuql
.y qfopadl qr{l. {s qi stsr qf}aner frv-+qr e*T 6qp I2nftq il64 ELq-{
Eil,iil €dq 6T--fif{ TqrRt rrft qnq cT ( qRS-qr sGrq+} ee-e-sq iid-q
a-rq-{ I <t{ Et;q+eqi <?l+} qt qM rqrffq d{d nigr qlu-arc+r frqqqr
aqe ffiw rr<t iqq { }hrsit ET--l_flitr {qrRt rrft {fl-s{qT { qGqcT qGt1-$r
6{sErT ilqFq gi zzr+*vr rRqi1 gI n.,q1 rH ,{rffi4. t-{
6661R-i6rG qLd
qrPrrd n-r+l acon-qre qft( rR.fi 3nffi6 t{€rr rqGFirq q-fr -ffi dEtrn
drrT 3r=il{-(c+.ft l+<r zc+tPTIq{ qq, 1o9y itrd
x-+a y-Ct-6 q-a6rad,'l 3Rf

s{i-6 tf .rt, etna;I aef q-4;ea-6q{ erqRqM 1 rrdfu{rTqiftq


n-ee'r ffi 9-ca-6 E{ {aI{ qM 1o rrt Fl-d Bn{rffi ?drFf6 qffi
3ilq E{q-+J ayn \qr rpffi zaaEql rHt gf
1; {ftn-q-+} qnr 111, Rot { l?q qrds, vhrn'qrcqr-ftqaEEFA
at?l+-+l g* e-< sdrs{ rqrci ;qqrqT rrF:q-dii s't fi qTtt -ax6c
{fiirr qr
gqrff-q l rtqr marG 3{.r'ii Hqrqr. qTFf6 \rt qft-d rrrft an oqrg{ {at
qs€.Tr +{ I 4{r srz{'ilr{
\r-qR 3{r1tr6 tq aqr t{frfrs{ qT CrcQ-d qrflq+-il41
Rrdr=d+1 3rTqKm rn g* qf{ T{6T {a6Tit 6{ drrsi { s{ rrt ,fiU-6R
qr.d rR-{r +fir
r. 35<-<-q-C4Tt ftg aq-aqqrq{ qT, loey al g€q EqzreTr66
1; ei=R-vqorft fr-a zr+rqrq{ (+, toev dr qsT i(l) qr iqrf, {c6rG iqmq
ar+r cfrfrq {fi-q 3r<rfd (1) rFqR q-€Sq (f I qrq i{F{-& E-t (i
ar )

{Farrrd 3rrq6{ (V)zqft-rra an++-r ({tqrfelfu+-6t{ (q) :r;a:qaorrft t{


vz6'f(4-r 4-(66 ilqr (|{<ft 1"o, ft'ei 1"A, C-trfi (€g{, t-+r Eao EFil{, <Tg-
qk+rrr, EsT fu€T qqRr.il qsor t< 6(d€ (rtrs{ Tln vdt;"I n-+t zr+rn
rMgt
1\9
l) 3Fil{-H-af,rft fia ;rqtrTrq{ gr, toeV Ei EsT i(l ) qr yi"sr Err{ srirfr-c
fiirr+
qairrlfl srca, {4rft {rEr;r E{, q;iR.jq{ an, frErqq ai r gfr :nau
an rTt 6( { isr sr.6 srg{, qtra V"a ipli <trs qfoffiI T[dI
*i at q.nst ntrl sdrs=r qrsi -qk4T{ visrqri ra-q dt\rd;i gr
t) sst6-M <Fr t(t) A rqT{q n-{f,ri {Eqfr 6r, q{ 46rqrzF{, qaqrrn
iG."q'flq rrco, vsrft {ftFr 6{, Tfr6i (qmi(), q-+assq a<, t+nqc 6{ t
Eqcrnq 6{ rft qrd gzrraot E-{ (fi i-+ q"a <cgr, q{rr fl(6, <r-g qftEHr
qcor t< a€s vrnsi r ydrct qfuan frqqir qr
vlHr E$'r i
(Vt cr icr€ qr+R, etqr 6q1rqtfi-q nEt rqF{d ar+q eritGq
slr.rn eifuoR ffif <'s qkqnr Eanlr-S rrft g"A-q rrftqe;f gt
fr @ i ({ ) 'IrT y?rr tqr ilf,il 6{ wn.iEr n&q 3nffi+' ffi, *g aor
T?Trftq

n-qr+1 eirffic{R, {fi ar-n rq qnrR, frffi vtn 1tqpfi-q i-ea.e rfr-+-d rga
rrt ern-s1 qt zzr+fl,ri qf@ t{r qit"lre {a6ra6r fi+ i-da +l qrndqr
s-qR-dr€ vft=-oe m+r+ cT{ Tgt { srg ntlr Mr 3n-{Rq-sRqr Negative
Externatities Rd{r lT{ rgi F9"z g=e t

q) H EFr t(q I qr iqq R-cdTit qmq ETq-r-{qlG-q yrTtd-6 inrqT M


({irsl { s6rgq qrsi zq+rqr ffi\rdir g r

u1 @ <trT y qT tqro qrdtR, rtqr { Tqrfiq n-oA erg qT t{rdr qFrir, R}-nd;r
{ Eff
vnTR BrTqR q1fr i-< +-rar q1 frqiiq qffi zqapn rr@ 14 r

crtT6) Eqr { a v?tt nqr RTrfi-a ir6-6r fl$tt Er qfffi ffi qao +-<
ssn-{-{-+1 zq-+r"qr riel q I 4{A vqft qruq6GF-r <( ytsr€ elTrst { vdrst

ir{ ztT, k4RT, 3r-A t+ffi t EEftq R-4qrqr F4ft {rEril4} 6.4} {{ miqfror
q1 ;rrRqrR--6ft mrnsi r s6Tst rqo-c zq+rqr rirdr qt €ifr (trr+il qfsr-rn

iR"^.tfln {-d6-at E< gtsrft drnsi { rn,.iqrfr-arr qr ;rrrtrrftrolt E6rs{,


n-naiqq 6a6) ({ ehrA H.rsi 1q,.i7nrqqffi va-rst t Ef,rq-{ 6-ad;l
* rn€7afl-{qRffirdoA ernsi t l-orst EH€"qT rris.i er qcft Qnit r+-q
1c
T6IJ{ n-6-dTg Eo 9Fffrd { crcr-dildli Vo 9ft1r4 F{ rt0-EtCsta fi, ;r+gqr
rftqra|.3;t
e,) @ +Fr re cT sEfr6-ri.dqra yF( En irq"edr qfgsfcdrr Eq"-e[ r@
qt +u rgun twa qa6Rt c-idrilE T, t+-a-a, T{, erfi nrn ufr-q, vtfi n-qr
il.q crffua qtd-src ard ffi sfssfu rr<t icm n-c+rrae qo e'frrerd,
FqRrd yM r{ sfr\Td r e-E-qF-trd {qrftq H-ndr{ rr sfuTilar {G
qffi. ri zzr+rprT rtai gt icrf, vtflti tteq yr.6fr-6 sl-f, drr fr-fl
qrqt{rd;I Rrwftw rEfr-6 €Hr lqq}rrqrc aqrkd
d stsr nqr pqffi-q rt
((+-qftrd eqrfi-q rc, G"eT H-!=q'q eftfrt dd iq{t Tr{rfd-d uqai ruqrd-qr
qr-qfuo Srri vr.+Fa-o Inrdf stssl-c r fr'+<or rrffi zq-*qr qird rrftqair
ql
1ol\qal <crr tl qr tcrq vc*R, s?sr nq1 paffiq n-til qrq Eqq-d;i ?rftfiur
n'qr i-orsr inq q.6Tit ftrtCIi rrtqfiftq rrfcts l]-fi s"AG rtqa;I et
q-cqmftq iqrd q-a6KA Fqdq n-6+1 -flq { cfi ilFI t:rTfiq i6e F{fl
oq{tqNl lirqqr{ft q{I{ q66ril r<rc rr{ {4t ifu-e r er* stsr nqr r"qrftq
nEEFA iqrf, R-{ETril afttcqdl tqr qmqa-€dl wa-+ 1ffi ?fu-qt

11 )Hr <rnr tR fr tqrd vcon, q'tsr 6{n rqrfi=qn-a.i qrq r eq-qqi, ?{r4Gr+.
ft-q-€r iqrm q-.6.rG AH Ei-qlqr {l6-'rct Eqzrc?n ria$t q'l

lR)iT+1 <s'T tv qr tcrf, R-a6Rt frilsE-d;rft ftrqrT 3fl+ Er e?sr qrfid-tqT{q


d6mr$ tit\F k{ {4t r iqtA fr&rr-6r qrecr r{ {rqFrd vhr 4r raTrftq
il6+16daq Et El-sl-rTr €-d;r ql

i vc+'R (E{rm{
TPTrfi-q t{
togY 6T dq-rq?:I|EF
11 pqr{-q {a+-R (E{Rr{ iT+1ck-q-{ 1 qr rn.'iqlPdal6ql nrnqfu5pqi'ffi4
3rf}-f,R dw+l qtqr !"4€ ritdr et

ll M <cnr {Y qr or+q-flilGq qr?-o rniqrftr+r aqr rrr<qrftrorfr ?flc+ qftrar<

&-{ ft-{6r ftq-qqT 6{ qrtrs=r { g5agq rqst z++eqr rrfisr$r g t

11
i) t+6r <Fr {{ ifu- qf n=q qffi
e'r, rfi 6{ (c]flirfr), qadrrrT q6r{ 6{,
Eq?Rrr.t E{, s6r{ frrdrt
T"6, qrffiq er"6, Ed3E, 6ErS { fi+wa ar+r
qitqT r <E'r ql m tqr 'qftqd g
1"aai frwq1 su;. r

xl @ <qr E{ q1tq1ftq rr-qFa q{rqqf ffifrd:r zzr+eqr rr{tqair q I q{ sfrfra


Tqr-a vrq;fi ffi nzn Er!_{-+1 n--dm, vrtu-a, qfrsrd{ r@ qfierdca;i
R-rzl=rrrr dilz{qq6'q-trcef t{t, {.rFr6r <Eru { {C+i fr'G.qnT {fr T?Trfiq lAq
n-qr z++sr+ait yq*c r Mr RrSiTqr dFrsr{ tfi frR-rdi a;r fifr-qrT
qmr;tmr qaqqf frt; E-{ {rnwr, t< ot ns€a, tqT {-"E <rE{, 3nfd6 <r
wzr=trqr q<rq-ef ftt { {r're{ R'ETrc6-r raFt 3naqr6 l-<rqsf ftt ad rrfs r

{) {*q tq, los{ A Br{-q {c6R (=qRr{ tq, losy ai <qr {{ R€


3lltr-6
vqitrc rrft \rfi-+-d n-rqR E<{ir p[flTr {EqR o-<di Effi€qT ritai q'r +qt
Eryc{n 3E{R tniqfuor n'qr nn+rRr+i-fr 3rF'ir ffi q{ { wa q+sr
(ptinth Area) qrrrlqT wqR 6{ d{ngt zq-+eqr ritq;i q I q{qr qffir qrrn
rFqrA rfi { rffi{a ffii fraq-tr qir-diEi'qr{T qT {ygR 4ri Fn-a qrrrTqei{

gt sA gq Rra.$fs rfi s"+q Q-a;r er €l qrrcr qi#i tni


.uvmr$
vrrrm qfr 6-{ (qrmfrd) qrrct E€{qT rie} g I RT+ {Eqfr a-t ornier q{
{ qrrrr+1 3rig'Kq?Frt ( *iz, q< t qrrnqir y-qftm rqR rrEzr (qr qrdi raqr
Ert-+-g 1 q-aqrrnail Eqrqrko qr qrqr€-q lc?inrdi q-fiqrdr$ ?,iluR qEct
rrft s"a-g. rrtq-d;r qt
ql wr+q {.6R Rs={RFr tq, ?oey +1 <wr 11(y) a} Gn-s (H) fr cr.6Ff,6
dra-qr-c vr'a gt M vrq=fi frft, ErXq, cFr<trs <qT ft-{q-{ { er-"+.ffr+.

*-d-dTe w.a gt ffit ri6m-{ n'{Tr dgsfzs;I 3Tltr6R rnffisT ilqT


wr<wRrorer$ rqm riadr qt
u; {aai1 EcF-r ( qr rmiqifu-or <qr rinsrfu+rar sEFtrd yCqd;l {A-e-f,.{qT
(
sqTrqmErwcguveeq,orffiar+r x'E-qT,Efudar J{i {u&q+
Hi-d-{ir efrRRri4 gt.rt atqm ar vgqft nB-or v qlr v<(q { ruu sffifld={
aftga e-<e+ qliq lt$r dm ayt n'4r qid Scr ftiiQT ffifr-+];qzr€2I[
=)^

T
nftqdr qr rfi Hfrfra {req qcqr-rmdfa6 qrqq;],vuq,{ rTt 6d q{qt

'1
3TWrq i
vtcr rur eTrffq Er+1 Rqfr frstqq

r {*nF-o aw aqft Eq?remr tfuqor wrcqr


1) tqm+i qEqrr-iir ruEft {, q { q qrt rlqq;r \16.l iffiroR {-SxT qdz-{
rg, y?r+1 \'+q 6-{ ,ffir+Ti $qr q4E{ q=:r'qrcE r rq+q n-eei q-6-q
"rda{V.q^ ri rr"q Ad
3rfU-6R {ffnT q't qqz{r. !-4eq fif,rqre 3;{ g;{
n-64 & o-s,ir qrq yr.a rrT ri w.c fr<r rlfrur.ra;r q-Jq'fi 1 q1 qftn

ru-"+-eii:i dq, thr 6q1sffiq a-r+t


qrflr 3rGl-drR {-ftqT qi-d Rqralr rrftqa"r
gt {ft{rffi} q-S$qT q{-a{, qtr-{ <rg{ { .rdec T"E rfr qsqre qtar
ilTf,rS a* qa.d 3lfu-fl( TfiET a* nrar 3{Rf6R EmxT qcrafl rMrA qden
fi t {E6qr i|AfurT arn :r'qtq tfrgai1q
{E-qRI r

1y gffiq {a6R H=trfffi tq, lorsy -f qrfrf,di Ew {{ t los{ ,{F{ur 1


{^
?fu sa TrTrfiq n-dA q-#6-d {.EqR 6T d{nst Ezr+erT 16r ftA r n}-fr zzr+eqr
agw ufuam miqfuar 6a arRqIRffiR \r#d-d qlqfr +-iqi Rqrt ritq;i
qrett m ilft+. tn, loe{ t fr,<qT {si.tr{ rft qd-.+-d {EqR ?rGrT
erraqT q-rqR E-{ qra 6rffi zaaqqr rtair qt Hd \rfi-.+-d RrqR 6{qT s+
iil-nn r q-{r-dr$ \rfi-firr ffi v-qp 6{ qrrrci rrRg+fnT ETil+i rqt.qqeTfa
rniqfuot R'{Tr r{Rqrofla qrFn &"fir"dl q{ { RtA q*a;i q-qT ( pti nth Area)
cr {Eqfr 6I d{flgrr qfrrt .q€qT rrtfi a'r<o1 * 1qrftq 66q1 q-q frq-irq1
Br-trndr €+1 t@ e t

R. n?tr rr{Tr rqrfi-q nE+l <rqrE 3tffi sqfirqr tfuq-+T trwr


tr frft-;q vtsr n'qr (*rr{q rc-d€-A qr-qrc+ gflrEor q1qq1 eqfr-6 +l I iY (rl
a< qfffi e-frrr rfr-4T q1t RtaRsTqril€i+rr 61-qsq r6i 6ftffi Er--i!-dr
sr+{r qrFf{ 6{ erT\rdil qTgri[ qt 6M atdr wi{t{iT Tqt fi qrai,
rro rrtaif iftri1 r

"rrqrt

ll
t) gir", Fls, at1qreFil ffiqu=q qErrf rra ilff-+- q{wr 1qpfrq sarr6'ensq
gc, rorr q-r trc-6r aqft aaaru+r r{Tr[(cr ft-cm qr-qq ffifrt ffi r
Eq-R?irq{rfunqdqr e+ qfrq ir+qr q6r \d-6I ffi dqT Frfl-6 qrzFErrrr
gi rv-c ar+ft zq+rqr r<ffi aqor eqrfi-q reqT iqcdr ri.il+T cqqtqtqiql
q-drm +<r uq?i, q I qs 3rrerril o-ftqq rqTfiq REA rrTrftq vaf,R R,-rrerT

tq, Rotey, a) Ewr 11 a'l tq<,nr (R ) 6) €n-g lqt dr srcrg tA I r-r u\rdt
Eqr{qr 3EFc ffi aqr ffi rnsi { 6frw4 erfiq n-dfr
ira-drr q=+qm
vtn aqra 3iTtrrcfl {€dr 4qcT rr"a elrr6ril\rdr ?fuii'r qq'frs{qr
et{EF+ rRdt 6-n-{cT C+FrdT ?fuqr qi q-{t si-+.r a.rq-{6r qrtqT
ffiq
6Rw r'{Trnq nERd qm6rt *1n q?H tfurirr afrqq trffiq ililaot
u*rt o.ql ffi"r tr{ qfr t qmr cilfai t-+-ar ernre?r+Ta *rrot eq<
uXux €r t-f,6r r-tnirq-{ rr{ qqrqr rrq'dir ?futitt rrrsfi stsrcr s.s
3rqT(krril-E r-A-s;q q-fl{ fr-fl"Er q-{flt-ii, ?fw ernqa qft lq+_iuT gAFr

Trt iltsr ulair nr v?r+1 arg+rr srdri{uffq qftmor rrt qrm qrft tsc?F-Gr
{i-d griFr rrffi;q+eqr rMfr qrdT Hrq-r-dit eard;I ftqqqr Fr{rffq ild€F-qr
q--q]-m ?@ st
t) €iTrfi-4 n-dqlt grgrft l-rfu tfl-rf,qr reTrftq Fsrirfl flrfi{ fr-{rcrq-fr

lo{E qr r}al zq-+en a1W two 15c61i"il ffdqT;{ilf,c { 3{f}f,f,c


<c+1ffi{ 1fr aaaqrq +-< ssr*nq-+tqT Erf,Si o.r-c-ft Eq-qerTa qrir 6-asir
<t eqrfi-q <r{rfr + ftqi-iur ird v+t q+r"+ a3w erir RxqqB STir{riE-{
nd q-qradir {"qqffi s+d ffirirqr .rt a-qqr vtr'orcqrdRirr qqfrd qqs-m
flqrqir a.Rrr Arfr rsffiq {Ircqr !cq*T \r+1 tfuirr nr* qE<ir +-<
rmiqrRrort qit qBdtq--6 Eqr,iil qqf.d q{trq { dqft !Tq+}
ifuq{t +.ftqq g<r{r irRqlfuortsqT q+qtm a-t ftET ftt rH crsdr r+t
zrs *-rqit orqt{q-{+.r ffi zr+qrq-d;r <-di, -r4-+-€1 4{it+-oT, qi$ qcar

frqqqr 6r{EB 6T--fi TS{r Ea v{IRm R=iTrf,{qr- wair-q rtait qrgq}t

?t
y) frrwqr ft-der k+Ts efrffi ?frq-q, q{r-q { Tild;q Er{es q6 ft-nqre
3r+i G"qrqT ffi gel. F{qffi 6{ t-f,6T T{nsi rt.+T!T ErrT G"rn qq=aq
€ieq=6 3Ik+T{ r'.{\-+Ta Hrfr4rr G"ET ft-+-rq sfrfr-fle E-rns{
ftq-+i fr'+.ffi acsrg rrrtqrfufir nqr rrr<qrftr+rt frr;RIET e<lr r@
?fu,il.r a-e raRra arg+rsrr Fr+rfr a< vc+fi Eqq-€rTr {irroft qFil srgcr
6T Hrn-gi qr {drnst r]=t ve'ldqT arfr {qrfiq ({qT Tni.f, ?@ gt

tt t+aq-RT{d. log{ *srrc qo rrtqi tcrm {erFrqr q-flRrf, s+{r 3t{R rdr-

sflyfr ffitroR yEfr-6 zqffi 3ilwnfr{ .rt uaqfle anqqr d-ri 6{


ft-a-+'r

Mr sEtrn, q=f,r-{af,ft for zq-qrrmrr tc, to(ey a.u rqfua 6r--fiai'


3{fi-fir a& vrqRra trTrffq n-64 (6d{ rrt { 6r-{ft.qfudi q{46m 3[.rql
iqm {a+.KA q6rg E-t t+-m-{ rrt .HerT rfilq-+i s'r {R} rir v+{qr reTrfi-q

n-eert qc+6ro fi R{+T ytTfr-o 3rrt'{ rR-d;i qa{6rd qrqqr ffiq


RITR-c1T6 gHrs-rct 3ilffi6. q{ RosY,/s{ ai qrq+-t 3nffi6 qq Roev hi
<qr q eftR-q ge ftt zr+tilr qi-a ft\r+1q1 as zqqrqTqB q{46lFI6{
t"qT{q ildA v*-e-{ rrt 6{r t{rrd e{$t wrf, qi-a accrardt F,nfr ?rrrmr tmr
TqTfiq n6$i' qr-HFl_+. rrwEq 6fqffi 6q,dFd{q.ri r u1a5pq 6{ {+.ffi rrt
ffi q6ir yqfr( n{ trq \'+T q I q?II{-q (6qT it\r6r
6( ft\dl 31rq

gqFf,dtrqr qa{6r{ 51 {frq6+} qc{+ c 4frGq reTrffq eca;f \r6q


qffi EftqT rt6r 6r rrqdrA q+ ftM q-{ a6rT a-<$r qqrtflr FeTrfi=q
aE*. M'tt-orrr+r 3trs-rct qRqr ;qiF qq,dil e'r

\) 3il=dk+. 3[ir {+(.r+fi a.ftqq T?Trftq ildA ftfr zq-+effia 4;T\16T wzaq-i
ltrmr Eqr\r+}, 6M n-6ft Pc-fl€ Rqe}{t 9-+{rqT Eq\r+1 r
6M Microsoft Excel qilrr rRa;r qrgq} I {Eqft 6-( (qr{rf, 3a56faa' err+

€a-f,{qr iqTq trc+l-G q+ €.Trfiq ua6 e'irrr rrffi Hq-caq-( sqeaq rr<r$

q+FTdT or+q rrffi ?fr?il r

igt iqroqi tPc'un, 3Fnr-(c+-rft t+a zr+enqq qq, locY eqr eqrfrq vc+r<
(]-{rFrT qT, RosY A q-trl{ <rg{ { g"a €o-r+$r 3IfA-+-R {q { Tqrfi=q

?Y
rrqri rHr r RqA (6d{ rri <rg{ ffir sqqr g?sr { reTr+q d6i
r<rc
(i{ yl.( rrt "r+en rMr qqdr fi raaN. NMA. spcc. 1y14g. 464p ERTT
{Trrr6€a FitratB qtr-6-6sirr frFr;q irqxT [ra 1 <tgr uorgatr+tqr
6rddr ri*tnfuo1pffi Er+euT stsR qnii n"a { <Tg{ fr {rqreoa s6rs{
ft"t tfuq{r
ct irfr Tenftq i-ildFA errfiq ildR-i-+.r 6g+qr 16$ veTt qltrq 4-i ErnEq-+1
qrrdlt tfrqrq t {frq a.*n-{qT s{t qrw ac+} qsrqT rfiqr*} m rcb
H-{rft E-ad;t Eqqc,n lft\rd} ?trtTt rcb {dTt 6Gr.6q 3rpflfr gc t{rdr

Unm "ur+ gt rndr


qEd | 6ftl-+ eTrfiq ildA sqrt ffrt or a-qi cai
"R
r-+<fr <rg{ {aa fri rrt-*} qr*itr
q,r ?rfr ilr<crRffird qq, frqc, ar-n-{cr a* zq-+eqi ilqr+1 y{TUT rr"a q'*d
E-rTRqir qE?irt \Tflm{n-sfr Trr<crkorqT .{+1$ ffi
vqT"r n"+-+} enq
x-6tqr qtair Xflm {i-d vpa ga enrit t

1or tqrftq v{+'R R}qrcr;r q{ R osY fr rmiqfuot n-qr rrnqiftrort qIF+ &"fr?
eqrqR; qr t-{qr {fiTrd (rrffi r qrFto Flilql.dt qIqKqT;qzrqrq
=qzNrq
6-( drnst qfu6R e<rr rnetr +-ftqq Eq-qflfrd qq-dr$ ffit a<dt Fqqr
ftr\r+] qEAr Eqznrrq a< arirqnsil 3iluKqT ierrd ,iltr+isr €.rrfiq n-64
q{-{r{ f{rwqr * rt"t <tfi qrn\r+} qrf+ r

t1r srffi6 Ek{ tT {+ r?Trffq trrcr Ri( eru d eqzreTr qftgailcT €r h-+-r
fficrq qrqtTn Frnftq n-6-d;t a@ilirT i-m €rt r?M 1q5{qfr-a eflc<
Q-+qr Bnq t_fl6r e-AETa Rrq--fi a* ;q+tpn \+il errftq 65qr 3rra b{+T
q--erEco rd 6n-ft erairq <H ?fuitr
ttr qltr+isr eTrftq cdfr {r'rFr (r{ro.rdl qEr{rq lt { tt"rFt Sqrt+1 adnrmrT
il-SqT rt rdd ?fuqq1 eTrfi-q i-64 3flEer$ vp6 qltron wftr rr{ q-sat6}
qzremfl s{A tfi-q vt+rasrd vrsi nrcn qgn {at, tqr{q n-d-er$ s-{fl
3rFrfl{ 3r+T ilf,dir R-c+-rG lqq\lr ir{ qffi { IRF{re 3i-<fFIc.{I tqro qc6'R

?{
nft agn S q\rqifa lr{rfiq rrert sfrqn { rqfr'fl
4arc;t <qtq RrdrT
orq-{A 9-{H riiaii <rsraa qfffii Wf lcrirrT rrffi trft crsdT frfls rr{
{ {r-rF{ gwr rirvn €qr rr{ {6?iFr$r qrerqam ?furiit

ttr qrlfa a{ Eo .r+s-dr g6 qta{r frft=fl+-dr fi et rrTrfiq €6FA aiftfo s{


log{,/eq al efif 6tcl{lEq fi vi{lqT qftf6 E-{ dlTr dnq t zqqait'fr'+er
nrr TrH { q 4er rqrfi-q ilaql tn qcf,r fi cftd c.irgdir c-a-t-rTra aI1_{
4stffi6 3{rq r E{ir rr{ rqEi orq-ft yrqmqd qftqm{r g rrkair u-a
furq1
lxteqrftq {a6R tq, ?otey < eFrt-{c*'ft t+a "r+e?nqq \r{, Roey
Rsi{Te,m
qT {q-ratr qqf,r €qr$q- ililor r.Jr€q qfuonait yArror qrFt 3TTflq-m'ct

TqTffq il64;i'ar+q Fiqfurqr vrfi-o<rr+-t i1rFT q-.T@{6-qr- rqrc rt


ffi
T5r$\rfi r{{r 6ET 6ql ardRltlcs qrPI6.Fdcq Frrftq ilda c*fres rf,flr
rR.a;r ?furrq r

trl aftqq etrr { eTrfi-q d6qr ar{ {rfidt {r{, frc { H-rknqr afr r?ai tfuii r

6{ 1i6f,{+T ffi anrqR {rfift q-fi-"+-dErd-d;r qqrq, E{qRq-d 61 9rrff,{6r


ffi qrerq+ u-flfu+] o-'tr dqT 6GFr qftFcr 3mdft-6 Fqct { 3r;q
qtanerdTaql+rr qqFd qqsq csRRqft {A-d riTc-+1?fuirr eqrfi-q <rwr-s
l-<r+sf Hfrft vi-o gtsrqr tfu-+ ga16 ?fuqr I

ls){Eqft a< orqF+ir.rqr €arfi-q ilildF4-q C-6-5TaT tfr\r{t Crrd?fu


rtar r qg 3nft+- s{ ?fu a.raffi nqftqr G-6r rqrfiq
a-eqr €fi-q 6-n-{qr q\r+1cftc-ffi Rxq+ qTfD?trftl-r qn--fl-ft gr{ Tflfl{r
q€d ft-.i-dr qT\r+1qEA1 scqffi {-qrsq r a-c+1eq wt ffir+or
rqTffq n-ildr4-q fi 5*ir :r<r <Hfr a<<rarasqT gr+{, ffi6r { i + l{l(+l+
erc< q{ \,"ir ?ffi | qEqR ar r qfud{ (qtqq}-d) zq+enqq-6r ffi {Ecftd
qfuNT, Fqrgq cafr, ETq-+-S { 6-(+l <t alrfr ftqqql qn etfift ntqT
rrft Tqrffq iE-dr$ {cq+ sq*t"tr rnrcq iRMI *-n-"r fi qvm dr;ql-f, Eq
rr\'6) ?ffi1r
iq
l\e) \re {rqRnT q{saq 6{ { R-rqR 6{ drri rqsira <tiirii 6{ i(r6i iri arc
qi-g-fi{ tHi | {Eqft F{ {EqR tmuT rR.{rq-d errl- a-t iTqstl r q{{6t.l
qTBir

6{ qgrf,dt rrrqqr dFt qqdR fr S+ 6T*16-{rrrR + c,{6 ET *i gtr fi


trTr{q n-dA rq"z rr{ qHI tfuq-{r

lc)iq{E6 etg{ frqfi"rcr eqrfi-q a-rcT \r6sc-dl r?ai cTFq{ r fst FFflft-{+T
Bifr ttTrftq il66€fi-s fi {ft} qrcT trdl 3t=trr itE;t qTg?irt Fenffq raA
t-{-Rrd6 { <Tgt furt€r rrd €mf,d€ 3rrqR qrHI tfu\'{t rqdq a-rc-{qr
zq+eqt rr[di EqBrrd lzrT {dfuir t+ors {E+. Fruii"Tcr cfr Rmq 4\{{+i
qftqT-d{r ,T\'dr ?fusq 1 sfrq H-dA ftfi fu -rsrd6 { {cg.dr6 6 ffi
vq?Ftr rtrst t-qrdil errra, qrm-+] g"a Frffi vrqtd 3r+Car < ft-iff w.u
Ter{q il6-+l <<tirr (rqi-d Erqq nt rk6r tfr\r{ t w} i-{r + eEIq rrkd;r
&-{cr fiq|"6 ftrt rH
(i-o ?fuir r

11lqrP{f,qr 6.q1 fa'om Rfrft-dFi gST, firS, qroqr, qi-€, q-r,R at{f,T, -ier,
fr+-a, fr-q-cd u-*, tff il,Tr s=Tq=q q.tgqr E6Tg 3nqdr ft-"eT Fr6rfr Ea
grq;fi frsrqr Erq icrcTa;r {ftnrrc r frflqrc dfq 6-n-rqr zq-qc.n rrTrd;r
q\rdr fi afr lrnftq il6-NA {t"T Tq { sqrt s'S, fr-{E{ 3nfr T[dqr qtd
ffi 6{ fti rtair qr*ir r

lotffia !-iqrkd ilrrq.--rdr 6rs, frs, qrdr neTr zqmqrfrf, laqrdr g?rqa
silrrfi vq6r ?fr d"Tr vgq;q aq r vtn+r+) Eqtvr<qT P{rrd-qr R-€qT P++.ro
ffiftt 6{ sdrs Bnq+tqT Erear'l d*ilfr+- { {frq aqfi zu-+w .qsv a<t
,?ffir t
6-( ftrc ccTgi qq-dr cfr e?lT =i. t e?srk{ s.qr{{ + ft"dr ffi
gt enqq, wNr.rr { {r-wq 4rgqr 6u* ffi
6{ Rri rrft ar-r< mr
{EqRrd G"qr qq-.+q nftfr65f,rt 4r v5l$rT idqo\tqfrftq ftEe1 qq;qq
eftftee-A bfldT T-ql-{ad rrt ot s6r==r yrtrll rH t qfiir 6i rs6r$T
ft"fl sq=Tq {Fffi iqrd {.+.rG;r n$-qre ft?qrq nftqd;lqT e?sr
{amr-asra ft?il vrr;{q RfrfrE€ q<t arqr fr..dw v-<rq rrT qft n< nq

?c
G"qTqr -i,rrtsr qT.d qwir ar-<,rT aaim gawq qlqi rrfr Eftqq GFqT qn?qq
FfrfrqTd qq: fttqR qtrr uqai vrg?i, r

11 ) q-{ 46rf, +-rsi qiq-r FrtTffq a-6-fi-E \r+FTdr iE@ 1 wod 6lfii} Er-il{d;i
oqq'€rTr ilSqatEi aRor {fit
a-t pf Fwr 6[qtqrr-qT
"qigq
r{f,{r fr-{rilqT

Rdq e-c6-rG qkqrd-{ rfu?@1rird (i-d $rs-{q -er{flqT ifu{i,r

?r)t-fr FTrftq ildA qrffi fudi'r nt Erg{fl d{ fr\rd;i, prfl-q n-cqr siqrf{d
FRr.q eq ffi-m {16 gffi Fqqr zqrqR rrt 6r+€11 6{ ftrt rie1, ffi
qrqrdii 6r frq+1, sr{fi-dcr 6-i ftq-d, u1"1 stwi 6i ftrqdr, T+-{lcr
R-jqfi{d cqcriTrq <w garor$ fi e-r fri rHI u-car Eqq fi ftrsrktr r
Aa.rftEq.ftd;r ftqq qidi tM r fr Eqq66ftn fiqr rmT+6r qrFr wr frqir
rflFt-a RrnrftqcT qrlEqarr { 6f-d-rRlL6, EFr q:qrqq :mqfr q t( (.,1t( I

fr{qT E{ ftfi 3i}qr€ srFr*?fu i r,nm ffi ft{\,+t @A


RlrTr{qrrlq{64ra E'f a-.qqr :nrrf,{d qr+t qcar frs-q-6r aElf.cq'rftdF ,{rdr
RiT qEAr 6arfr afr trn-ftq ddA qi sft.+Sr T"a erq'+] cEqlt fi
Rt) }-fr vhrt rgft-+. €i6 sqftT 6-crl qrrql tr vtqrqT Ecrkd fri=gqT Rt(
+.R-{R 1lq-drS qTil{ qjff 6{ sdtsi rRd qrEA I qT'} -rFilnFcq frqFldrr
nB\r6r ftqrd€ fqrd sa+'R"iT ffiffira qtqr etsr =i. r t Trafi-q rr{t
Ea--+.r H-4rQ-6s.qr vsft cayr g"a fugerqr+1?fuirt

ff{ qEi
1x16rmrs) v.rcq-orR-+or rrr<qtRr+TEF.qr q+qtm <rwEq 3{iRr6 F.rqr
+-c{rdrdrs Software ?if 6Rq M Goa- q* raq 1mr r,itvrr ai t
TS*.nd 6rcrr \r6rd6 +.iErdrdr$ e.ir,r+-q qqdRT iH q=rerfl a4q4i
ffi d rtair r 3r+ffi {fr frfri
rr{ t-qTr, rrqi ilnqfrarosdr {Mt-s
qfrqrfi{ * =1a d n-rqr-+qr ?fuirr

R{)qms-s+'r ftqrft{F-qrc 61 iBTI qlffi6 sd E{qr?rlq!+ qrq=ffi'r {TFcq


,r.6ft6- rira <qr tdf, 3Tnir,r, q-<f q;ere'q dqr {fiq q-rftRT iTqT (rqral c{Trg{
q;zra,f.rqre ft{=il{ FqqT mrrr t+orq rr."ffi gflra qr.il i{g6r BI{ |

1r
3TEqTq Y

EgTq-6F

?. {rlrFrqffi s,rfr{r
tr ffi {frilra-( tqrftq rrer6 eqrr rr@ Er{ ffi avi rirfur
rr+cq 3tf-rleraf,T+ f4rdqur rrd frrrdqr rqr{-q rqr+fl'srrn-{ c{, tott qriifrq
ftar-d-{ eqrffq tffi e<rq rrftgoT 3TRI+I{ { ETc"ir {qffiq reert s-fl-{
rrfrqror{rq-€ qfY+TrqT qr* n-.o* crfr{ tTs-sr-q-{ft gd-{k{+. tq{(or qS(*
i cr Y<d Tlftqr+] q)l tdrKqT TrRqfi{+T . ,6 fr-aw nfrfrrcS-A qrFqTg
yrqT{t.tF{ qfffi Wf writrr nrrta;t iT\rd'r fi oro ffi( e.]rnq {afl(a
qffi qg6 qtit 3rffi gq?fur rr{ eT{T{ riaii { Tsft Tqf rqfr a-ffiri-r'
rrqf 6frcq 3Fr-eTrqr qqfrd qow( { iffit ruqr+1 ar<ur H F.{ffiq il{qr
qwqr tfuqqi,qrg,ilt ilsrf, q+ F4rffq a-da 3ilEa mTqdi ar arn tsr
g-da_c;I Eqqqr o-iflRleri ftfr;n rrgq{rRr <.mrq vsB"f,.r_ffi t@ gr
1v tqpfi=q-n-{e-d qPiuTc { e-qfud 5pffi yqr{ ricait rrqga ?if}6Trs;i rrl gqtFr
T{s-di .Tt &TIrilr tq4Tq rr{ { {l"rF e'm rird{r dtqT rrft 4-tqf.qq-{ rT{
3ilznqzr rrFdfh-*. g5qlrr vqq6q ntt.s-qct s[{qqitrf,l' ?@ q r

t) tcrq'r+1 iifuHA qq, e?Tr 1 (6+.r (C+,R6FA qra vrqRro


p<rrfi-q
aq-+eqift-+rrKr Fft-.f,d sr--{{d;r 3rfi-{qT (fr rr'n-q 3rfiffi wq}rr rrffi
;++eqT rRal q I q( Eq-q-€qrA frq (66T {a6R riq, ytn r paffi-q il6
tqrr(grfu-6T t miqrfr-or) qrto er.q (tt ETaFir{trr qg+T
Non State Actors

{rdF4 g6rgt 3If}6R Ht+rrfl+1 qs{ { t{Frct (Letter and spirit) t{ i-o eiiq r

RrqRrd E-{ ilr rr"a sa-rst ad At- qrrit'e-{r nqT


ffift-ts-qr-c qfr qEiH ?Mr q 1 q-fEn ffi n.qr qFg{Erc-d iqrd {.6K4
s6r\'+1 {.rgq Erfi qfrGq ffiE Et zq-{flqr rdl r e?{ril {i-d qrfr
ffi-d srrd rri { {t4qr{+1 3rsqt E m ytsr ircoKA gt ctrfi ro_"a.
v6T-s-{<r4t ffirrf,R aM ifu\r{ | ttlrffq il{A fi 3rT
^FA frqf'r, oqqtqlqi

t1
qr RsqF.rq rnd;i qtrfiq pitinri qiqr fl"6 qm F|{ qrs{ ?@a fi
t-{sT {a6R a}5 a;q E'+ Ei-4rft frarq eT sffi ET qtrcrtrr
qaqFua gr y-sT-51pF6 <rT ft-{ rq6i zqr=* a=*r} eFI,T-.{qt ifur
ql
?. ekr 1 tu5ftq n-r+l calT eitfla. q{
1) {d=q qf e="rf,-{A qS 3ilffid q{-4T qrFr stqr il.rT er*q ao+i frfua aqn
qn
.rtr !-6\-Sr arffio Hi ffi S* na+r R.6radrd EufFqcT 3ar.qRTd.
\ffi ?Mr q I fi rTtT ET-T{ .:r-{sR 3iT-a1qq1 6rqT ffinT rd yqt{f,d
ilr qF{qftq-{a;r Erqfuq, arrf :r;araq \r{q'ffiq qrfuar arn Hrrn-.zr cqrrfi
E=?rRTq€rr va,itrr r Rx=qq rrk6r EI{!T ir{cil cl-qr, Eqq-q-cd { T{cr y?srrrfr

Fqrr ( qst ffitTor ttTrfi=q aesr +qqr qi.T eqrq6 s-fl i@ q'r
qcqra wrfi=q rrert an 3lfu6ra4) rr{ rceq g+r nr* 6-C(rdrcr
Rt( 3nil-d$i r+e+ Rrdqr qs+T tfr\'Stil q-.f q;Teqt 3rfregq {rr?Fradrdr
w;q fi*q qi-f, €q=Tq .rft lI-+ EFFI 3qelcrT rrirgi { iq-flqi
,.rq4T-t qftqre-{rd;f qkrr{{ur ftrafs-{ct tfu-qr

?) iqrarEilffiqn_fi ilJtr4EFcT l-"tq rrq{T rrwcq 3rltrmrcrc€ri flqFqqq rrt


qrt ft\r{T P{ft-.{ iqfrq 6r${dFqr rftqor Fa6 wco"{qrqr6FA -or.q}-q t
Bfttrr Rrd-iT ,Tt+T qT* afrq-q- a{camr \16 s{Fnrqr qGr\rdr {A-d <MiA
6{ 65+r vc+"R66t TwEq 3TfMI flqFqq{ rrffi rft {rqFd-€rr {Eqftrd
qfi?-( n*+ +qr frct"r tr{ sTziqq+ ?frr+1ql

? EqZRTT4 ;FT {IEl=tTqT

1) dq-{qrq 4-cFT {E6N;tlqr n* pqrfiq (6t qq-stu {ir"6r(!TqrdF{rr qqkd qqsq


rrft tfurdr wiril{ .It6T qT+ qqsrq=fi q?itq Eersq n'.Tr
ffi eirtrnqr !!g6 { =qTdtr-d <T fuf{uT rrft ;q-+errd;I vgfr t drTfi-+i
BilqKqI qiftfloT, Eq?RIrq <at r srf,firfr q'f{ {ad} 4-t
qrnei q+r'rn .r{ct tfuq t

lo
?) ii& T{RqTftanEtrA Sr{r 44+dr Gqir zr+qm 6{ fr-;ET ta* qa rdi anur
Eqqqrfi-g-s a-r+1aq{qT c.,tr3i !qR-rc+ qri r ffia 6{ F{t +r<mufr
;qrq qi-a
@ raen ?fuqaft wt an q-c rfu Ftvril{ { frq=?nr rr{
eTffiq ilndTf REFTIT rqFilzr{q trrrcT 3il"nq6 t@ q1
ql tupfi-q nrm eat gt zrattu 6{ atrr qfldr 6{ yelRFFil {6-{n { KEdrzFr
ffi qifr n'qr zq+qrq 6{ F€ftuT vrq;tft qTr<rsq'kd-dir
zq+q.rq <nt, iA-+-cT,

Etl'.d-d ETdBfu rqn trft pr{-q rcqr drFr c-ddil cqzmrq 6{IIr
caFrdr an-{c gc-6l nr* turfiq ildfl Eq-q{rq-+i g-q-F{qr vsrs {i-if gr{
?@lA fi-< qFfifr? qasrq=fr qrq{rs r ardftltl n-qn rft ;.cq"il r-{13_{qt
tfu-=rr
xt i;fr eqrfi-q 1-ft qvw ftq-r"nT n-"a rrnsi rrtqii q6q-+ii .q-<t {"o ne+re
€i.q.r{ fttnq €-{qt ?fugaii er
rr qtdFro Eqzrffq q., lotst ar6 ssn!-{.rft eg, trtg n-+ qnT srffi
<i, agra-r 1ftqrpa rrt 3TRI6R trrrffq R-{qd rcr< tr{ w3-o gr ?@
q I 4ft{ra qear vriffi {6-e gt { q{(n !dFr6€ FqiT: erftq rA+} zq+elq
o-c+1 <rqrqr qrci ?fr=q; p.rrfi-q {a6R (Eqrtrq t{d;I <Fr 11 sT qfr
{rr.:ft 3rf}6R reTrffq i-d+1 6ffiqr {qr}sr .r{ gq96 ?fu.g r

\) ff+flft s-d ( qdt-. FS <at Raq=fr qltr-f,R Tqrfiq nE-orS r<rq rftqqT
\r6rft={ qlTrffq ;q-qqffi {6-fr'6tuT g=e ut er+ft-t qEar sd6F (ird dqzRnq
o-<ait Erqrrqr qrs;T RE{qIt ersi-c sd rRsrq tc, rotv, vrgtc Fd
G"^.trrT ffi loiy { RTffi tq, Rolo il6 {stffi rrft qrqra Ma
6rn-sR qtt{-+-r er;q arf fi
s-tr6FE;r fti, TA-+-cT 1 fr'qq-q ({IzkIzFT
qfuorcoo eTrfi-q saf,R (srrTcfi qT lotev dt Eq1 1 1 qr {qrhr.r{ wg-o
tfuqr

i1
s) Arfr TtTrft-q rri zq+grq a-G;r <rq-iwr 3lt3r r.ofr-f,r oqzrtlrqfl q&'.ir (ffi
rltn\rd;i tl!,f, (v{r6{rrdr anFi Y;gftF qrnqRraA Dish Iiomc a;ir 3q?ifJTqr
arrr\rd;l 'qlqcF) n(cFff, qraq rr{ Rtrrn f6qq't Efu-q t

i-
x qd+ n-+ft ot
vsrt (lEir 6{ {rEr4rqr
nqr
tr vsrt mu;rqT FqTtr ErftA vqrt eTr{ai fficT rr<TR qE{.{, i{-r fl..s-, {
Fq qFf& 61 dtlT FffiqT erri a< r v+t raf \'{q rA-4-i!T U,.6qi'
qTrqrfqre R-S-{r
Et anq;i qR EqnrM r+rort {frur=T { e+ fi ET-Tr-cr
rq\,+f !-cb R-qTt fiq,'f ,{R rrc n{ gfrTmd r;qlqrirra ?fuq{ | 3t=61-{Cf,rt
frr ;q-*qrqq tq, louv a1 qwr t({ ) dr rqrfiq ildA Er drni{r srg (Er
+4r$r 3rlqR e(n_dr$ rfd-6d i-gn.rt at e.n-gs ctq ri st{un{Tr R-+d A
+-< Fr"@ ?fuq{ 1 .qffi qvii a-r Mi qFctrr+A y?qrra ria"ttftq

ffiq wqT 3ilftTnilzm rrt F{.r?-drdir 55 1{fo16ai, qrrr ttq dr c.f r


qn-{r 3tE-€r gi std tfuq{t ra' rc+r* qFd} r.4-v+t uEn E-{ qAq
rrt zq+eqr rr{ frtsrc R1+vt tfu€.r

R) {qTt qrrn 6{ etsr ET-flil A}. +fifrq eM vdrst { qisst-c rrT alq-ft
Eq-q€.n r\r+ixT Afr R{rfiq ildA {dT-ft HrrFT E-{ rrsd !z\'+i ifuqsrra 6E{

Frct( d vsft gtffi E-t dqt e'ldrr EIG\r6r <* arcs rcaro sics rFi
Fftr_{ ffi ?tuqr
t. zqftrraq-cqT66H{86'
11 t.qt{-q r-t6R (TI{TCt;t qn 1o€y ai <wr 11 6} gq(Fr (R) 6} €rc (q)
+f vq-orc (i ) t vrq=qfu+{,
q.q, qcq, t+sr6, 3rf}+r< €<Trfiq
R--d6 t{\rdr on M dfurm$r {r-{* s, qr zqfrrro qeil, q;rr, q.zt,
fr-qr6 r qr$r azqi6 vtrfirft Er4 fr+ i-n+1 {c+.rra;i mgr grhon gfrm
lrffi T{r qtr{:dt +.rd66 rrd tqrfiq n6t s=q, q(q (tit 3T=q Eqfr-rrd qdqr
tcaf li t tr, r o r I vr.rr rr-fv{ ?fuq t l-s t{t q-{r (dt rret RTri rr"6
6qr qkqgr ft:f<rr q{iqffi w lpl qratrg ffif, rr"5- fuitpr rri -.rGf+T{

rmiqrfuor 6q1arp1fr61{n r.+c6r+ q+ r-rrffq i-6-dd fi ET-rr-dr qroqT'r'd


arns-{ct ?fu--qt
e. t+r g"a, eeg( Tl-fftrqr
11 Hp{-q ildsrd tril{ rrR{ {qrdr rr"a riq+ terdi r:Tqil { 9flTft-6 sd €,.fr

{_,.6st 5<r ri yqRI qg dNfr A-fr Rr{-q 66qT qt qT{€ ft-qT( g-qrq-dii
?fu\r{r ttTrfiq ildA qan rMr temr Errfrml 3ilurccr targ.a ftrq R-+t
tfuqdr fi tqr t r<rl rrfei frqqnT fi q"a ftrt rdr 6<r tm r<n
irTla) rr"a fuc qrsi Eq{C{rT Rda wa} qrca arorq ut-e.T{ {+
EqqqT
F,nnq ilildd ti?en lfiqi tfu-gr

R) t4{EF <tg{ ftEi<qqr tql{-q rrqr \r+Frdr q't(r+1r \rst iiaeri}a+r BM


Fqrfiq n-f,d6_4-q cR qeiit <tm pfr r..n rHt g<t Rr-ffq i-i{ fri {-d -rsrd6
( qTg(-dr$ vq?totl rRrst ir4r+1 m-rro, ra-q-dr+1 srqtd r frffi '+;u er{u
dildir (R+rr qi-d drf,i-{ $.rtt orqq Trd fr&T{ {i3c+ tfu-el
l) tqnil qFkFFl qrqrccr t-{'-r\rd6 ftii€ror qrFT icTa qc6T-G qrqEo-g qqr$

grld"u rlitg_qci ?fuq' t

e. E-(qrfl 46t( 6{ {trfftrql


q. Br{drf, ac+} e<m FrTrftq n-6fi-q \,a.FTdI i?fu\rdr 1(q"-g drdR& 4r-{{-di
Eqzr€qr 116 6-frqq sfiq 66 3r-niRcr C4i ?ft\rd,'iA iqt{ R-a+'Kt ws6rm

+-c+1 << ftqii"r, eft+-<trT+T qTqR { e-qre-q al{Eff6€ st& qtq{'s


r
otdhf} %qr-d;l Tq;rr drrR rrft I?Trftq nEaT€ sqa6q tG vffi-+;<tr r{qi
tfu-=rr

?. q(-drln 46rm 61 t+, t ot I ar afrq-q vrqqFr66 tqtf,dr {frtTrfliu qGrqdra


{ ri-6r-f, 6c+1 qRr+'R rnicrfu+I t wnqrfuaresqr td-+'rA m tc €kq rrft
{aTrfrq R-€-4} e-effi ffi q-csrq=fr i]ITr EIs-{ errftq n-6-dr€ lq-doET
.RN--lct ?fu-qr

t. q({6rf, E{ n-qrg {qrEA-6 E{ r-€+-{r frrrdqr icr€ {cdtrG {s


H-r.q?tlt

iird-drc !anq{c{+l rrqes {i-f, qkqrd{ g< <r+t q-+eqr futn 1{\16r, eTrftq
lY
ilam tflrilqr !-a{6m r.a4rqd iqra q-af,R-d <sr yfrsrd r erfi-q franqa g{
yfrqro rrt qra qFdqrilflEq qcq-6k.a 6{ fttgdr a'.qor* ftsts.T rrt r-qt Et
frqiiq qt{qqit { {s rilq-g1t Fqrflq il65r ,il"=a|5r -craairrqu drrqir F.rqr
G-fls rr=i 6q-a 1frgqif ilM <e+r-a rrnfi-q rrai, raifla,i,T gsqt (fu-g t

x. ftst RaqRqT w q6rd 6T {F{ qrri Rqtra ffit 6{ qqsi, rri rrm
qEqft
,,ligelli+l TfEcFE1-rIt $Eqfr 6T {EqR qRlT rk{rc-d arrt +-t qfrqit f q{ 46rf,
6{ qdrf,z{re 9TH €q c+-qqT mrt \rfia fr s+ 4r+} a<rtm .n-<a rtdT
{rzr;tmr {qrffq n-{A (tar<sl{r{FRT{ S$a rrs-rct tfu-gr
q. F{srr6 wr<qRr+iA 2i- fram
(tarTq$n yiTrsort F9-rrr Tax Mapping zr-r
qTEqtrqtd s+ 4-(Eldrdr$ q{qEtf, 6.(4i<Enrqr
"qrgt T6{
rMff q{T
frfrcdf TA-{ €rE { T6ildr{ er;q eqr-fiq ildA q.i-d qftfufrq?q qT+RiTI
Frqr6 w++r+q rr{ scg_6 d ifu-gl
z {gqR i5-t IFrFtIrTt
11 p1frq {a6R R=i{reFr tn6} alfr'f,df Err {{ ft toet qrqur 1
Rotey
?fu qcsrrrT a-c+1vflm qfi-"+-d vrqR Er qTa Hrsi vrqtn-q rRalm anffio
qn 1o9{ A \r+T.f,d €EcR 6-{Sr n-gET TEqR F{ qrnsi Eqz|€{I.rcrr dil
Tqrftq ilndir eEn Rrilil{ nt \r+tf,d {Ecfr fled qrqR a-rqi Fqqr
fr..ffir fu w$n. tfuqr
i) 3ilfif6 qr, 1oe{ aIsr< wcvR E{ ilt-si frq1 1 frffi arqq rftqfiT Erur
fdr +.d, s€s*tq t q-gscrfuft e-EEAqq ffi vtir, ffi-z s& \'+.
ffi{--<T e-fr drrnqT frxftT rnw\ rwq vrqR ar+} <rqrqr ftilsi q\r6[A \1+.
ffir ffi qrt-q rr-{qt ?fu-g'r

l) tcm n-can, vtvr {a+-R (iTI ttrffiq vt4T-{+1 c+freEqr rtfir q{ { vrrtr,

v<+rfr q-eq-mo+1 Tfi { q-rrn, T&dr Fdrfr.{cr 1ffi vrm, $TsTdr erq
-r<rd v"-qroq nfr:q-+1 R-@Tt Rrq"r {eqr { {46rfr {TeTI-{dii Tfi { qTIII,

qrffi+. \qTaTr 1qR-{, rr-{r, ;r{, qp*. ffit af rrfi { qrqT, €Iffi q-to{

?{
nict, ftga rrd. xlrrErr{, ftqTrrqq, T{cre, trraTrmr, tarq, qr6 qsar
R1{qf{5. B?irr-6r Tq{6F rw g;afiFrra mrrEFqr {Eqfr 4a rqrr:r zq+eqr
rrt rrt e<nfi-q 11-c+i< {sqf{q ffit EEr St qr +tEr<,T--{vi tfuqr
y) RrqET e-t-fi-Sr cFI{.-g aw girarR+a cFl{.-s qun frrt"r gt rmrr q I4 {
'{f,, dl
tft ftRsd HrrrcE{ar ffi a< linrntt ft{ sf6i yrziu]T tr€q !c3_6 g{
tfuqr qt+ F.T[ftq 65 ar*-d fd-sT{ rrt-+r qrrn \rfr-fi-iur -idtffi{ ir+{
rr{ !-.nftd rrt fifrrp6 =aaqqr6Q gr RirqT qliq{ i?rf,r EFfi-6F \r+T6-d
frciaT

Et qrt r@ nl' eq-+tplr qi( apf=eq-r-qT Eqrir 3.qu6 g{ ?fuql

11 qrqffi t qirqif ({er€ 4ilfr6 qcrs-T {EcR+1 qfo,{sr, {"ursn rafr,


{iqrgT
ETil*-S { 6-cF-I <t 3ilfr frqa-+r qn 6dftf} qrfio- \'m-6q-dT +lqq rr{ r
orftf}+} t'Trffq ilndT6 RRE-t l{ct ?fu'e'r

s gf,r, FrS, qrgEr qklr ffirrd;q aqqr mTEi a-<+1 rrq-+rqr


1) gfir, FrS, aSqT qrnT eqfr{ .;i"6i sqftr { cqzrerlrr{fl e"e a-r+ft
6m rtdi <qM ffi qrinm G-+1gflr, firfr, qSqT, qrA, cffi
uFilr vr.+fr-o €lo 6o.t renewable natural resources; eIf}fi{ {6q=ErqT
+1 vwitrr
Ri-fr Fqaz arrfr zq-+eqr rrft qe Rr-Eqrdr Af6rA-{ {qfttrtrr drFI ffir
€letrrqqir EIr<r ltt 6t vcEIRr tt t eritftrrqir E-r+{ 3rr+qq6 @fr a-c+ro
a.qr ffiw yFarn 3rrrG s6rr-{ct ?fuq r

l) gflT, FrS, qT-d-ar qraT f{€'i!rq;q qrg$I ffid;r RTfitrfl eIF{6Eit rqr+q Fqrrfl
flRq \ryqr rqu.c Effis2Tr ltqir { G-ffT t{+.rfl qFffi firfr rg<nr oqq t?llq i
.rt qrfra;tqr Erf,or R{q o-rflqr qq RTq=fi {crc Fcqr s"arc r&r E.fdcq
Rrr{q ada eqrfi-q t-con R=qrcrt tT+} EFr 1 1 a1 sr<qr I +1 eoc q dl
srr-{Ns E afiftq Eq=reTrq{ ftdr qfrar fi r rt <mr-qT
{c-qF|Id v?n ar+q
ffiSr+) eqeTqtfi-q HrrTsnr€.rf,r Et-{c ET rRff EBtn 3.T.{ i\rda FqT{q
{am-R (=iTrffi t{qr fr srgdr A-fi+T w6Ftrqr (qra ;qzrRT .Tt ilflr
4qr-6tfli* <t-d €r& ru--+-f, Et rrft {s}u-{ rrffi tfuql
?) 6{t vtiFrsra {a6radTE qrcr, .qqqrfi-flt sr{{r, lq'riiorf,ri qR { qmq{rrdi
P**n gt :rC6ft a{ nerT Ekil"r<q q-,{T{q r gritrr, srFr-Gq n-,n flTffi
q;z{rtr{qg *sr ssffii
cF6rs aqn rrft T-tr( gEiir66 fl?fiaft-s-6Eq-fi-67
FqqI qra €r-q qrci z++rqr rr{rri ?fu-qr q-rgrq=ft crq-{r rrft
6rf, (=irrcFrqrrtar ac< ld,rrfr {q-d Sg sffi-{-qr €iA +g5q {rffi'fi
+-{q-ftqr wT<rur (c vt z+avr 6lqFqq-{qT ?qrs{ tcgftr Eq ?fu'er v'<rr
re-or drirFro ;q?RTiq 6 -rflqr vi-a
qq {rfifi yF{Er;r{6 Rqrarr rrffi
ttu'qt
xr;rftq"q .r<rf arn qrfi-si-. frF+i gfl{, Fifr, qKsrdrt qtarfr rir{ qa ffi
nt c"nfr ti-flt nt 1|q-or waft ntqqB lrcrrfrqT {Et Tfl.f sa6; srqftrd
*qrfi-q n-a tl-rr<qtfuor sr nrffiort air gt za-+rm d.6rT o-rqi;Ezn-qr
?fu-qt
"qu-ict
lo 6Fg!
11 spfi-a r6-d;r mrr+.R Fra ci <-df iigqfr (enfi-q iEA fuH, qeqF{mT,
ffiq zq-+qrq, frqrdq ertq{r ffi1 s-il{ rr<i ftEi qFErB} frft'-q-d 3r-qRld;ir
qrlfl-se-r etFr tcrd R<+lG nq-{r +-rdBf} a-qR rrt rrrrfiq il€-dr+ sqeEq
rrflT{ 3!1-ffi'E:r ?fu"q1

R) sf,ff, Rrf,ff, orfurrd, ftd, saP-fir<, rr+++] r+er frqtq, rr+{ ffii
Srttlau ilfr frqq-s t{rrcr rfu6 Fqqr ffi{fu{ wnfr erX rrfr mFt-.s sr.d
;qR;t qm R) +-14 rr{ qrsi rrkrqr tflrrrd ordair rrqrf,{ & gi { {f,di
15$ *gcera r?rr{q il{+1 3rt+s}-d fi go*ut ?@A dr$t-"q e"rfr-d6
qn enfi-q n-t=dr6 ffid r{qi ?fu-q t

?r.stfr{ tqr aq-*rqrq-q iql{-d+.


1) T6{cr ffi ffi* w qcqre'ffr !-6r-si { ffi tslroEa <i-o urSq$ q(
wqrt ssrst rrtor g1r zq-eqtftA s6rst q-€Ar rrR-o i-ergE6 r?Trfiq ddA
fuiiirr rrt q-ft\ Erd qfuqTf-cc-o t-fl6TEr- rnrgt E€tqT ft-fl-€T q*qr {qrfrq
a7 (Trq- rFtdT{ rl"lT "qq -arffi irErqrffi qipa' r"6sr
tqtYiq tc Eq <
=qri,R-{ ,{R ci 6{r
5
trrrflq ilif, qqt zq+qqT rd ?fr-B I

R) 3TFI6 qrqrqr viqrfi rrt zr+grq, rmlr, 512" qrHr aaqT Frrrfiq d-da
ffir
stNdr
qrffi-6 htN-f,Tdi qftqTq-di[ .{Tur{qT etEm-qrpsn yqrfr qqrrs{
B}-cT fr ffi oqlFil 6q ffi{ s.q-S{ rr{ qT Tqt yfrRi 9?iirTT rr{
nr.qrr{ fun qi t{r q€r Eqzr€rr 3izr"rr.m r{ cvg_m O ?fuqr

t?.eptq ffiq ol-Sqfr EgS(

trn{q ildA rr+q fiqirr <cgr f*firr mf rr+c tc, rorr -qfirR zF, q, rr, {
q qrf aqr qudr€ cfr 3rrsrdq, Eqsqrfuf,, ddiFr6. r qrffi-fi rr++m erft+-<rr
rrt ererr ilflr r.+-fr-+.r qsn-dT€ qq,rrr q{q <-aS{ fu wgo tfue1 q a{f+'r
3il-4r€-q r+q ffirr rr<t !FI-{ Hrrfl-:ti (Ff,{ qI? ft-{ ilg_m ET q\r4ra €.rrffq
R-6-dE €rfr rgvr< nrmffa Trffi ifu-ql

??.\r+cT eqrftq 6.-< Y"nffi gerc fi


6rfl fum Rrorrfr 1:M wq vrrlfoailcT trdr EEr qRET
Bntr-+" a..c,Fr
Erfr E-{rft ** emw{q RrSrT ntr t@ qt r?Trfi=q 6r eund-qr€ vr{,
F6s { q-qlsr (ft?ir *{t mTrftdt srdl-q{rrf,€ qictrd q;[s{
tfr-qt qcar qrFI q.q H 1g+-A fid {5fr 3FR1EEFI ric+r \rfi-{ e4rftq
E-{ cunfr eig.r{ wgi6- gt tfu-qr u-fl 3t{rK trn{q ildA drnst vrqR
6-i, Tft 6-(, qrqr-rtt qErf, 6{, Eqq{rq e,{, q-S{&, frqu;g, 6-qt* E-dT€
\r#f,{q rrt qtr+1€.rFrqr \'6 qra eqrftq fi irrrct vwrtr gc*a rttgqg_o.
tfuqt
1v.61+1 T{{ri4-{ c"nfr {.A-aril .tt
11 p.flfi-q rrfr *Lgq-{r yqffiqr qrqrkd rnq-iT rfr r-{flia"-q rr{ q}-qt
rsTrffq n-6-+1 q-q B{fraq e"nft Eq-qR.rf, d < y?qr ilrT €fi=q qcorr$r or
elTrfrqr qrq-a .rd {i-d HH f{ -+qii y.nfr r+or+r rd tcm €{aR-A
trnfiq ilndri ftA.r rrj 3ilznqzr tfu-g't
t) Tft fr-+rq l=Tqq-q trrTfiq {illrd q{ TEZR yvnfr ilrT qsa qmrf,{rr rr;i
yrftftr6 a6nq n{ q5ft C r T{rz{r- areir r+qriaq-{.i ffi.trgl vrt { 6{di
qi.d n6{ qf-qt qsz5.T+sna-{ { q{ TrzR sqrfu 6-(ru]1 46rJi
<rq<r
qr.Tdi sqm ffi rfi\-dtA fi s-t-iir zr+qrTr rr{ 3rr4qq6 ?fuqf

?\.€rffi Tqrftq ft6rq ro"a Wq-*ft EFt-€qr


erfr a?rT €fiq qil"{ l-:|qqt{fr, io{q
81fr-qq. 11 qr qrfi-qre lirq;l eqrftq
kore 1"4 qmd-+1 10 vfrrrd r+-q {rqFt1d fr"qr qq=qq sfrFdfli r{H
lfrt qlqirqT 6rm qfi qrq=?ft mrr-+T{ miqrfuor qr ilRq-rfuflqT [d {qSrA
qS 3nfU-r q{ 1oe{zes ?fu qr{-d;r *rnfrq t+oro g"a RaqRrd
rnizlrr<qftr+rer$ EgTsr'.{q-erT rrd 3Td q.Tffiqra qrft aqr r-r-{ tflrrm{
i.6 qa-€rqt ifu=sr
1..F-"flr vr-qq <ftffi tft-+r
iqrdqiT dfunrd utr A fr"ET trrrdr€ ffia-+i rnffiar r
1qo((e)
rrRqftr6rfi-q {F{q rTT, ft-orq 6qT Mrr Srq=fi adqr e;gw ar-m Ttd
eH q-+rrm rrt, R"qrcT roi qdq { ehr {a4rft 6rqL{q t rniz
irrffiq Rq={4 rrt { st{r 6r{{ emM r.q or4 ni q-fr A@
qt M srffr{A {q, ltsr 1qaffi-q aror$ x.l{ 6-irRr6R lErq ridA
ft"er vq=+q RfrfrE€ fi $n-si { sdrst g* +rn q-{r{ Trrrrs{ etqr
R.6Rqrfi(Ffuq R wgtF ?fu;q t

?\e.ri*srrrd FFqrRr(ar
1) ykr { F?Trfi-q dda .ri amaraarfrqr fift-rm' srf,5qEqilr E-l{q rr{ F4rfi-q
n-<+'R HEt{IEt{ tq I osY dr <.nr q ot qfrfrq .re{ et y?sr Rr=qq .@
Rfu+ e-{.iqr Hrfi-q il6mr rre{a .{ffi wrirrqT tfr\r+T RqFqIEE+1
vr{ril;r tr{ rrrs gi < urar qfA-6R At?-+1 r,ir.r n'qT cl?fr-6 drd RTqr-4}
gqqt{r 1Ei-ssfd {Ee"fi frqqqT qi( $T-.rq Er{m .rf ssrs g.t F, d
shrA q-€ vq=T{6 Hfuq gEqT.r-s{qt tfuqt
1) 3r;Tt-((+rt t+a zqqenrm tq, toey ai qsT f i qfrGq rroq q\rdi, ur-T{-
{a+-rt fr-fl +F6 ffid sqfl afr €q nrn qeqr {afla{rfi-q trq-Fa
qly5p qq-q6or fta zq-+effir-6r flE+qT 3rlqqqm q{rrsf { vc=eu nffi
qtiE-r4 I

re.Fmlfr ir-( vr6r;tr{r


f t qrFffiqr G-dfl Pd-*.re Rfu ger, Fr$, qro+, qririT, c(qr 6)-fqr, -idr,
frt-e, llqrc r 6frd;q ilrri T;tqFq a<gqr !-d-$ Brr\r+1 G"il ffi
q|g-{

6-{ Trq"fiEq-rcrqr Erf,


..ffiriifrtrn rqmq EETqrr{S-drA g* on uug*
ffi 6{ frt a.d RccFRr 4;( r{ {+ trrrftq il6-dr{ tcrd {c+.rr+} ffi-qrd
F?qr< ffi ttuqt

lr ffia \,6r Tfr il{r c1"1;q qTg { !ffiI EqrrTrqr frrrfrqr ft-der
3-drrfi
td+.m Hfrtdt E-( v6r€ Bir\rdrqT Erd-dr s+ffift'dr r 6lgff zq-+eqr q-+oq {€dl
,Efd-+'r 6{ fu{ qqet qq'dT fi et{r -i t t ffia s.qrkd ERr.q,
wr,,rdT { s-rq=g qrgqr G-dqr ffi e-t ftrt rt +'r-r-{ firg qr-qRrd G-deT
{c;aq Rffi 6a v6rs=T ffi q6Tqqfrfrq G"er vr.eq nftffi t_r+t
q=arq€d .rt a-t v6rgr sKElT rRs} { cEfr o-t {g6rg;r

nft1ilE6-qr6 iqlir rrc6-rc+] <6-qrc fr?qr{ rrkr*tqT vhr vc+rcqra frtur


w-;+q qFffi.rm)arqr frt-d-{dr vil{ rrT rrft 3ilitr vF6 Tqdl,a'r€r
q=fi-a s-tq;q qq+1q-fr a.ftTq ft-"Er {q={4 (ftfrqra qq: ft?Trr qm \r4}A
q<if o-t {6fi-{ Trr{ 9tsr, T?Tffiq {a6R defl ft-"q1 gq;qq
TrRl-$T
Rffi icr( {.4.r.+1afiqr.e.z ft&r{ .r{qt ?fu--qt
1j tqrftq qrffid" qft( ft{qrc-fr (tEr;€rqr
FrTrfrq n-&1qrffi+. €k{6r ilFr {rffir6 Eft( il_dl.ATT \ffi 6L{ft
zq+rqrGal < €r or.r+qr trTrfiq a-6+1 3Tr=dk+. 3ilT$rt-f,+T erq=tft
g* vrs,rn lrr€ ennq aa$r 3irq bror q€r"+t-+qr fltlqt IH 6il 3n=f,kf

Yo
-silq
te-6r {1q=fi yrqq6 Hi.6 rqriqr qft Tq+q iln+t HdqF-f,
q_;<T-q-fi

ek< 1-MA qrcr (+ eqrfrq a-aqr cars-{ci ifu=q r

?o.(lvl-Ft (t-q-.fr 3r;q SHr4


1y q?Trftq a-Oaif <reR-s yyrRr[qr q4Fqdr ar4q nn yqls-+Tft gEqre{6r HrFr q+
p{Trfi-q il6qr qgt Rrcaqra;t yrilrr rrt zq+tqr fuersq { teTrftq {rsai-dr6
yt{r { {fi-q aerirr 3rr{d rrft ft{ qt i-ilSi {rw[d yrrFd-€rf \r+1"6-( FqqT
(E{TFrT .rf qrqw-+- vrFqD-6 Eqzr€qFl=r .r{ wg6 gqt

1) }-fr ekrA !+,T eai r rfi-*rorqr {fird mnfi-or qtnrcT etsr P+are 'gF+.

mn\rd frqq rifum-+1 qra Eo 1 er;rqrfr S Grct-d @ g{r fi 6T{ r{t


irRgt Eqzp'.ir
Eqqt ?fu-31l

Ir et{rft-{ftcx r fr!=s s;qre{ q-{ G-fr.r<t ftR-qd yfrsrilf,r (G eisft


vl?ft-6 dlt lq?iFr 6( ditqrdl frq?T qftilTd} qRt qo t erq{fr E F1qt-f,
\1+.rA t o-d T{rt Trrwt zq+eqr eqqi tfu-qt

xt frtst rrq{ ft-f,r r-+t qwfldti ,{<dqq flzFrr{r. icm s}sr qst qaqF-trd
q=qR E-{qr i qnild pqqr r{t.nfi ffi g"o ft-ffi zue-En 1dA eisr

t rt fttqt qaqr .a--6r rrEft ffiuq-qre td-$rEaii sEft varr {_d+-d q+


ilrr-(fl ffrir a< qri t@t q<it g"a nore qtq rr=iqi tfu--gl

{) q6 9?sr-qra q-+T qtctcl { \16 Fqrftq'65qrd eqrftq n-rqr q-ad


?r+T ffi
ia ft atgqr ffi E"a iln\,?if frqq Hfurn-+1 qnr R t E ffi(
?MrA
1ir a.rd ircaro @ ?fuqr
r) i-^elfu{c q<rf a'+ erar$ qrf,{cd r rqt wurq ffiqr €qrfiq i-dt ilT\r+1
5q €furrc-dl erru (o t agqft c mf, rT\r4Ta R) ar4 ncarq q=( ll{c{
?tust

Y1
s) trrrfrq ilrdir Er srnfr r 6{r{quroT fifrf, {4rflfi6 6q1 5r+fi dqzrc?Tr r
3r-d@q r&qq {tilfl' 3TTqKqT "trTrfiq (6qr {rqezr qkqr€-{ fal<qi{' nqR
qft opf=qq-+m ;nrf,{ lcgffi- gq I

cr 9?n 6q1 qar{-q rca;i'a-aMi frE+qr :lrqqqa HftGra sn'{ Sq gA


HqT ffid cErfffi r n-reFtrd offi mem aft'@- rr{ qrqF-lrd q+
F-+Ts€rr R6+-d rrft +.d*-c E=-qrffi rrd errerqdr ?fuqr
1) stfl 1 eTrftq n-64 3rrrfr qiffio ffiq-6R fu{ ie{ qt.r {nrc{ 3rfA-dtRqir
ynFr n-ffi g<r eP4fi{ { RSq 6-l-ri-{A aA qr?m-+r rqt 6-.6r
e-qR-d
{fl{ryqr E-( €{il\m 3ilzm?F qqqr d$q aEn ffiq.rt fr-fr Ercqa Ffte
rid ffi{ rfr et ern-st Eqa€ar+1 Wf qrcqr r1ffi ?fu--q I

10)g?sT oqr wrftq rOt gc SAm drrt.tilfir E-{ vi}-€n66 (Tax rncentives)
m-<

Aqqr rr<f il.r+ 3ifu6R ffirq 6rqq ri+r a< <til{fi qra frfua <e-r ytqr
r eqrftq R-6-dr€ Ftsr{ ftnqt tfuql
ttrP+rrqr q"qrfiq lffi 6T ytr1Fr asrT 61a1 4.Fiq'Ec1-6{qT

enqrkd a1Ert wn$ft Brr+a rrt ffi lrns+rt tMqT 6t-q izr<il Eq-{€?Tt
.il\r+ldTt :ffi{framd;r qRr (o qm 3{ril{crE'a-dqca}
aSar 1?m<nr+1 qTfi{+1Fqqr {qrhr rr{ w*r.n ifuqr n-e-4,
{Fqq yr.*-fr-+. qto <rn fta 3il?ilria 3rg<rl-+:r frqaftvac-q=fi qF[Eug il+t
erdBfu'qr BTrrfr qk+.R t *aft;ror rrwEq 3{ffit gqAFr RaE-'rft
+-rfgscre{aili 3{rqR ril=t zqqrqrd€ {qT}qr rr{ wgo ifu-et
1?) {q, vtn t grfi-q n-r+1 rr-wE+wq=fi 3rk4R, {rqF{+1 &Trrdr t {r$€{6-r
+.roril 3nffir rrfofi-rarqr qi vqn r arucSr srtcr {qq+ futqur rrffi
g=e r zre,it futqrrqrc fr+ ildA qr-qmir Eraqr 3rffi6 RTqrfuo ftqraerq-ts
R€f{t rr{ rrfrt tfrrro zqer"rrrdd *16 65drr rriq r 6rq ql*oin cqrfi-q
i-f,664 qrftf, ria6T qTf{-r t{ ilqif ifiT5aqr 1-{rs1 { {srq"rff rarsn rft

Y?
iqm {adradt{ gccT-u rt{tg{ ci an-fi ;q+gqreir {c-d Wi qrqlT Tq\r6m
ta-r+r rrqE+rrq=fr zqqrqTa;l {rgr 3{Lqfi 1 ftqlqrr rrf sB-qai *c r -.{d'

q+ TqTfiq @* *,-o*t roqra qrka qq-+T


"ilftro iq +qerreqr rrret a
t oe{ w{irq qqFdft-{ iqr.r vc+n n'.rT {Flq ylEfra iiin arn t+a -rrFiFrmTg
3rBe.Es tscclErr rrugq ftter{ ffi ?fu--Rl

111 gpfi-airdt rqi;qznTrq <nt r@ fi ai qrilort {r{F?rd nqF{ 6'rqfd{qr


ataro qsrst { g<r{r rfrilcT rcf arftf, {q-€a anqtf,q qr
6{ildr t4r otqfuTdFEre qTt r+\rd;i Trnm aGT qrar (ffi dr q-qr"rqa
qM sq-qr nrr rrusi zq-+rrlr ffi tfu--q r

lxtafrcq trTr{q ilda 8ilffi6 q{ Ror.s{,/gq 6r qrft Eff,€-Eq fi grll-qrc mftra

tq <qr E'fr*fi qq Ffr-"+-( c-{Rr+ 6{ sorgt r


rrt 6Ri rri{!{r\'+7
E-d
ft\r+Te u-afua ar-++m qq-dil Eq-aear aagq qwftq 6EqETr\r( qra 6(
q{TiFr { sd rrt eqcrcqr ft-{rir fr?rr{ ffi ?fu-qr

1x1 6rgm-e) lliqzrT ft-ror t.nqfua Fr[rrir 3Fq rRqrfroTdFqT e-a+dr {rw€
qiRro sq-qr fr-{ !T6t B-c<rdrfit Soiiware qi ERrr qur:i r+o=- s+ a6q
gmr iligEq +t t rcst rfoqil ai-iur a<rdrf,r$ qlait frqrurri rtmro
qrqltrr lt zq-+rrn Fmru--<qt ?fuqt
"*l

1q I qapfi-q E-.srq=fi qkorsT ft-4rq-{€


tqr{q refr a-< furt<rnT Rto.Rqrmr-tsfir
Tqic-d qq5f, 3r-dffiqr t frt+id Trffi1 or<rr !H ?MA q+ (lTrfiq

ildt ttTr{q trqeq qrqd Rftfu <fu-o 4qr{ 6GFI E{ fut{"r nt ,ifr
{troRqreres-lirr qqt-d qHs-f, r-{ fde}s wn ft3v{ ifu-gt

lsr eqrftq rc-qir acrrq=fi ftq.irqT v{qtd+.r nrn qm-rfrf,


E6E\r6r nqrsT (?{r rft\r6r ft:arEIcuftdF 6ftqq (?rr{q nrq vffi
rrrft qmi v-qra rr{ Tsatdr an"r qr\r+1 ?fuiTr etltrfrin ffi r
nqrqr6s n'rqqr 3nilftfr ilg( rr;il fi Tqt-d
qrfl{ft a.R a('+1 ?fu\-dta
FrTrfiq il6d,i <rsF4 3flrrmR { t+qr qfr+r qrqqTTf,Fd. ertqr RE{d
?,ilftro

n-ffi g[.qiF qrrqq-4t. il.ar+ S(E-d rri 6Ff (+ eTrftq ilr.{


qqt ?tuet

'd't
q-fl+-1
e<rrftq 6-( {Fri-+ft frqqqr frft Rorst rrr o\s nt +.raqdqT 3TrAG-f, qf,FflqT yrr SHrq-6F

a. erqq-m6rfrT{r6-6
1.6-c+]frsq:
. qffi +-c+.l << { Tiqrtq vfu-a1 116 uetior ttAdt
. drr FrS ilqT stssr Er
. qet- vsrft 6{
. ffitor
o q-{rfr Hrtm 6-{
o q+csqrT 6-(
. ffia.{
o Frr-ftqffit &-{ fira siqrfi rr\-di tq-+fi. TE-4r 3{rft}
o o-4rgt at (rio-+t Ei ffi ilda s6Tsi r qrf y*q rrtd
fi sersit
. gnr, ffi, EQfr, c5rq,a;Tnrq, q+-{ Bnfr

. Go(r gq;aq (frfr-arg gdr$\r+1 6{


1. Q-{66?i rrsr-trqr
. {q;II 3{fffi4. M R-rtf;tfqf
. (r*qft+ €ft( til+1{EEr+rqr
. arrffi+1 d'{ftr{ {rq-qqr
. ftffiqq ir+fi qrq=uqr
i. {E6- ,/<€ilt
. Rrrtfrqtr"6
o ilt5-t[ mft-a q"o
. <at v"+-
v. er-<-<-q-c+Tt TT.{trd vE-firqr (€s, thT 1qa-fi-q {(fl-{)

Y{
Yt
€. T-qqt
q. q+ €qrfi-{ R-flqqr $ar frw+ro:
1. wqfror:
. +fr qqrft-q n_r6FA Rdq 3nl+*. \r{ ffiId qfr?-d HEqR ar{ EmMr
qTfrl | [flr& sqq-dn]Rqlfu+T, qqzF n.qT., cql-gd q.cr., A \'fi-.f,d {rqR
51 qrTqqi, sflq t

. gffi 6-i drniil Fqrgrqr wrqT Id ftq.T e+ {?Trftq ra-qra yom


rq) t rrTrfr ts.c.t.qr. A R?tr sTi ylriiqc-dT drFr q-.{Trcii {iqr$n rdrJ{
qFr rrtdri qsr arqiq.{fr firfr
n+erc RrwftH fri < fi'-ftrwftvqr wfoo
qq aqlftl-dl {+n-qd q.lrEq cffi F}fr nlur. i *- 6; rie}
qrg?irr{EqR TrqE,< 6rT q-qfr6 E-cFr ?,raqr€Fqr + frfrrrdT it (H
ifu-qlgm-qq n.qT.;A el{rwm6r qrtrr(qT qr-flrdT{ ddFr6, qrsru ffi, r
r.q rft v qFrqr frqIf,{ rr-t s-GF s-GF {r {rd sfrqr sfr i1r1ffi 6o
r+qT ftq-+1 cr$ t ffi6 c.cr i
r qTetR+ \rfi-.4-d {rqR 6r ETn\rd;i
I oq

t yfr q{ Ro yfrsrda r-4-6t rR q"qrg.it ritqi Effi{qT qr*trizter


ts.q.T.qt. q1 lTrtr qfls{rTqT affi mqq!-g (aer+ :rC+1 1n"q\rd;lt y?ilq
rrqr+l n-.n ordqret TdrqrKqr t n"ra rkt
qG q+ 6] qnTr+1 &"Fdr$ r
3Trgt frT.rf,qT {EqR 6{ Err{ q=qqr qT{nrd 6{ ernq-dr
q6q) tgarR-d-6.6 c.cr.t qrrrf,r$ 4a rqqdr qrrn, rii€t qrir T\r4),
6fu qra q\rd r &-q qra qqa;t q-ft v ftRiqA ft{rq-{ !ft sfd ffi
€.{o-loo wc ft\r+} qr&if rffi r.cr.t t tqft qcqrTlrqT qarR
6-( r fr r.qT afr qrqrqr vf6 ffi o.q,E 6r <a qTtTim 6i ftIg-d;i'
?fuitrqtlnRTq"r c.cr. t yfr ffi r.tqo qfr-f,{ ftIrd;i cr{q}tartat
n.cr.t t ffi q5qrq-q1 {Eqfr 6{ I q\ rr;ET qfr qnnql q qFIRIETI
{.{o, R} q=il a&rn qrT 1-.Rt { g1ft-6 rrnraffi +e-cr sfr ffi p.1oo
qrq+-d 6{ frt zzr+e?n Gd;r tfuitt

Y\9
. tiRrdE ilnclfr{affi }_,.{ (-afi.dr qfulrftc<"i FFfusri ryFr cftFcT
!-G qtrI qnn qriaq} qrlncT fi VEqfr fl T{rcn qfui q-q-{Tq rd
rr.{ g+{ {Eqfr t qrq,ird o'raii sA {€q'R 6{ qra Er[C6t,
. ar6an ilncrRr+ra qa{rrn w ilnsq-d;i qrrAr,
. 6-i.{.{.{r.xr qadrrn q-{ {-rqra6T f}-*E r Eq;F {.sr.qr R-EqR qr{ t qT
{drf, E-adr€ frst -{A qR ft-4rc qrct rMr qn-fl-ft ypa wirr
R. ffi6{
ytqr t.i 6) vcoRdt 3nrn 3il1tr6 trqr + Fa'rfr 6-{ n,rr rtEa vrq=tft
;q+sqr rRe) 6rtrr qr ?i-.dTfil6r N en+q uuq ffi o-i d,nc-+1 qrr=q r

. (d<q r.cr., qASa r.qr., qtfrFrcrqnT c.cr., Efiiffi n.q1., ffiyft qa6qr
q.qr., qrfr Trr<qrfr"orqT ffi E-ca;i'Eq-qrqT rrqdrqT shr {afltfr qq-q

HnqqT h-afim n* 3[,"ita vcrqr ryq;i,


. t*sr s.s.n.ql. t FrSnqr ftf;zqr, .M c.cr.i crfrcT €.1 {o 6r (G
t fi-ga n.cr.t €rn, Fr& nqr qs-qTqr ffi a-{ E-Itilsir,
. {,ilqq n.cr.A {qcT ffi E{ E-rtTqdiET 3rf& F,rFI-d rk+i m qqt
aniqr geqreq \16r srgqr (crigi n d gm6t 61 3{TurrcT Frfl-fr 6{
vore< vrsgvt ftfu-< rta;r t

i. qab vsl-ft 41,


. sfgpp4'pfi {.cr.,qSs-R n.cr., {fr{q n.!T), (q{g€ 1.w., gftrdo n.vr.
ilfrt 3ilqfr vca v-drt rr{ {qfi qnrqz{re vgvw u{ aqr M rtsErc
Cd T+ fudFffir.6 q-.6 v+t a-t <-in\rd;I tfuir,
EdTs-Sr$
. imdt =rr<qfuar vso qfa {on Eao rft p.ll-et fri rirsnrqr Q@1,
v. rR T6ld 6<:
w 46rm a-r+1 erqr \rs-6qdT tfu\r{, Eft=r rrrrftq n-dA {-11 vfrqra
{Err q( {dr*r 6r ftrq-dr tfufr, ?-dil s.c.q.cr. t tosfrsrd, rM
c.cT.t {€rnf,r$ cvftrrd < zqft-qri { vfurd, gRiG-d c.cT.t 1o vfrrrd,

Yc
<laiqoTff i.cr.A 9o+i rffr lR yfrsrd { ffi e yfr11d q{ q-flqT q6-{

c-Trq+i ceir,
gfrt-dxT q( T6rf, a-r wrfi-q H-.6R4 rz6i Fffi q-qlGq loyftrsrd
aftErdr q, Tflq 6{ F{q dts"rT-+'r irTrrrcr ft-ti;zr*qr q, rl-dft &-{qr
;grfrq r6ra rr"6 F.qooo 1- f1@ q'r

{. E+rqt-{T 6-(:
. a{qr earfi ildi{q q-airf,dr tfufrtzqvrq'6q 6{ft;-5rgt ifi
;qzRrr.[

ait+-ianqqrE,dfttft +{q{ grfi-+rq ftFq1qi g;trrr e<rfiu i-dArie


ftu
. gftrdm t.sT.EI v-qc aflHfuq 3ifffi qEH -qztlrq a< qfr-+-iqiaT
ftrt {tq+lqT ETd Tfi,
3ITtr-(qT faoivr n'+ +rt+ror rnqKqT ftrc
"-n-4,
(fri qqorA q] ar cFda-d ;qzrqrq 6( iF<r qro ti oi 5n qr-dft
rg++-r 6fl Fr4r< q\r+1E-+ frB-{ \SrA,
. Aqt t.cl. qI ,ffi entrrur frelrw{ rrt cqzrurq 6i fri
rftqd;f crE"il, qqt+a q.qr.fr oqzrgrq <-di.rdf F.looo ftrt rdi qEdI,
. 6r'itat r.sl. Er rTr cfre) qezr oqzrurq fti.rd {fr gtcr, at+e g"q
.qqr 1itfr +itfrc r{g €flq dqqT ri{qr iirfr qu< <ai g"o ftrt r
qrffi6 ariraRq;I 3{Tqrff nf{firr g"a fti zq+cqr q\rdil qTfi q-€"it ErFr
ftfuf, AfuqSr q I qrffi6 6rn-4R F.{o, ooo EiA rFdf,{rr rnt a.1 ooo
ffi r t.q, oo, ooo ir.41 Tfi dt t.C{oo ffi1
i. t-+gao zeq< zRrwrfreno,
. * €.{rftq a-afr qrtnala !--{r eat CqRRrq.Tfts fr'q"a ri n'qr N Aa-
qmffi .f,q ft-t rrt zq-++qr Gdt qr+orft rr<rq r wFT w.q.T.cr.a
qk+-<qqr fr-rrs rr"6 F.loo fri rf@i, EfrEq n.qr.ir qkf,{rnT <cSt
rPds cR Rmftvm F.ioo E:rr Ea+ ftii rir+), <f*Frorfi c.!T.t
qka<"rqr E-orq rl"6 ftri rMr, Eiqr q.cr.t qacrn ftrsrft{ rrd
1-.1oo
yfr fu-f,r .{firrr F.yoo er <G 3ifkf,ilc t-.{ooo vrq ftTi riadr t

Yot
. * en{-q ildt Rrwftq {"+-rrti 3mdkr -3lrqair
Fdidje Sroe$r
Svar frqa;iur qB frCqTqI -.n\,";ir l4-srr+T ar-er qa*lTqar 1 atffa
fr,rr"+ cfr -ri ria+T, il{ Mw HqT <ri+t ffi =por yrnqf.ro Eri
!-6rc-s{ct gEr frLr"6 rr{ rgr urrun qril-Emarfuft ar scafrfuffii
Q@],
. dsr sc.q.q.cl. qI selrrd t{qrflq eat nqr Rffirft( rl"a fr-qqq r
Eqz1p1FFr fiiq-{r.f {e {fu\.dr qT-r-6rt E?t,

e. i5-{rs 6-(:
o rRFr vc.q.n.sr. t o-4pg Er ddli;tiil arFr Z-s( qraq.rfiq+1, ?etcr
w.q.q.qT.qT 6-{rS ffi 5q $Tr€qEir

ffi{d ftR-{dffi
f . iirn-drc qrqm *(R-Y(R rrct fr€i E(,
. €rf,I ild fi ft{ ct rrft frGrqr qK,";r tmffi r'.cT.t arr\'+1 q}
E-t
a-c+1 qrcdfu+-dT wro fftrr+rfr w.q.T.qT. *i srfr'6 B-d-{rt
m.fr.e.a) riI-6{r rk4rs r{rad !t{r n-qr l{l-cdzTra qrqH ffi iqTd F&sT
S,Tr+1 rmTT
rrci ?ir a-( fri rrM, srTr S=il afr gr t'r dil lrsrare
al crM ?t( R-.l=a qlad qFT- qrcc d.n firrr rrcf q] +-t wGir

i. etffi ffiqr rqre qBd ffi a-<:

. ri-<rqTt rrt anErOo-eni ffi g{tsf,t


c.cr.t (6fq1-. qrB{ crf{ ffi
t.l{o d?n ?Tc 1t yfr{rd(i-d.rft{.18t ftrtrk+}r ft li vftTfr}.
srr{ E} lg"i t q-st !-6\-+l r+-q o-6t o-flft qr;q ir=i qitqr ?,l-'A-f,
IHl
i. EFt-qI4 6-{:

o (rrcr mr<qRr+ft q'TR oq?Rqrm tc qTt rrt d iri c fi zqqrq (dtqr

"qrsi
rrft .q?R{rq *
P1 rRei t

V. vA+rffi <at qlEfr-:

{o
q.cT.t vr+Tft qp.Tr6F rqrftq f'+arqqr :rt* arq'tnt
ufril {-+.f,d (lqd
rai nza ftTi rirdrcr ffiiia< ft\rqir 1|ft 6.1u rt.+Tr

{1
{' nr{r 6(:
. <l*rur+-rtr c.cr.m tft ntumr y+reS G-or, looo ccq airdr T\16r
{EqFff4rE Ut Amq-or Eqzmriq E6 (Tqrfi uq{T, 6rad, frqrmq, ArT
t_<EF cfr iq-6lErc R=rRrFr €i qq+Ta fr arW qfr a-cqit <iq{r
ftnqd rrft o-t gr'{r 4{ ETri\r+tcr uFf+ ffiX.mdt Ecq R?r-t BFf'{
Rs{ ffifr rror qt tdtq rr{ ,,gt rRe}r

g. t{-6r fts{d€:
qlffi'6 Gk{ ti-4r yr{il-{664 {qrffq ffi gf Srcr rqH iqr {?nffq
ffi uk< 1:t+qr{fr qrrst 3{fu+.R y-(r+ rri ffi qrffi6 c,k{ M
Htq-{ rr{qt r rnrT M rffi q1r€ffi q1rr err+q ffi rre+r
fug rzu-+ora eatff q\r+1 {€rmdr Eursr-dr+ qrqT srdfrfr qqrfrq Ec"6$t
gt{Hr q}g frgqqir Mr

t. Rn 6a pffiq eror 4-+ar k{<-+.r Eqq6€:


. EET, firS a'q qsatqr vN grqrqlruT ffi 6-r vdrsi i{i-+i, t'
q-Eq=dt qrEF rtnt q.6 eEq qfiE&{ rft rqt orq-q q!-4} <t
e-<aRA
TfrGq 6T T6rs;T wrffq m+rcqri laqR ri@iqT rqT+q ildA 6i
{rq=tft frqq tt 3tfhdtR ehT $,Tr+1 iI\r6i E<r adqfu+lair frrrfq TqfA
rft wcr{ Rrr+r +.r<qi eraif-m +la+ €di r

. dsT gq.q.T.sr. o) q< q6ra E-adir ft\qfl 6-{ 6rqf{m{rr td-{R Gdr,
. iil,lT, FrS a-qr
qgsr E-iql srfr+. 3r-SvR+ f{m fr-s6. ro-ftt ir\'f,r ffi
ar<or s-{t {rr t4-qT( Et.iB1,
. EFf, FrS nqr
qt<qra;r 6{iFT {r6l;trql ERl-t vv.q.n.vr.ai 31-;q €4tfi=q
fr-flqtr Pd4K 1}d;t r GSer€ qTrrR Erffi sS tfu-+\ Frnffq arRFildr
E{rffi 3nqR qFt qft ffi t
il{FT w
qar+rr<qrfr-6l 4qqr frqrE
(tqir I

{?
-3i?il{hqT sqFzrfi:-
fr.q {FI c{ 6En({q
I
fr*sr sqr(
1
,Tqfrqr
ffi4 lrtd" o ?Rn- rr.y. rI.

ftRr< g-mr
t gf,r{r
R'Ea l{rqaat 3Trf q=Tldq

46u-6-?-qr€t stsq {&q yr"6fr-6 rin n-qr fr.qr.


V 3tsr 3ffffi {fitr'4 {frq qr. n'qr sr.c.q. I

{ ritfi-+rrf <rT1q F-ilqft4 rT6aq yr+fr-f, <in arn f+fl -jndi-{r

ls I Wqmq *," R-dqtr-{ rifiq qr.trn s. rr.


qs l{!-srfr
(!+ft)
3q-Trtq fiH gq-lr5rcTR qrfuFr
I

q lero aE *if, TS{I CET

1 q6eT 4{t"i
nre umftu gftr&e a.w.
BrfA-+.-d

1o tc qra ?ird T{R YITq Eq-+-, q.sr. grqr, shT i t


11 Sqi i-ft q-rG It o * **r*
1t frqr E-rrr t&T lqqEFrRqfrTT
1i iu g+ft ulr 3c eEq utsrdt$ q cr

pw wrc neu urroffu


1Y g?-ft a€r rrRqifu+T
qRr"+-d

1{ Wq(ITI €;IIFI rrrcr ak.+-a ngt qmqftwr


stsl{r clg-f, nlu wnr-d-+ I

1q qletomTfr crRqrfuor
6;FId Brh.+-d I

1s u;I q-d({ qF;Id t€r 3rGE'( gftG-d lrnqfuor


nre vm<-fi-+
let vftc +iq I
qarF+A-+ue; q q.r
I
I Brfu"+-d

{?
11 {izki G=zttl {.I{zi rlrcT 9I€ 4-drktr.Er6 q qr
etu cfiTirfiq qI
?o !T3+T t4fr dlaA?II I
qFIf,d
{czT 9zF"l-{I
!1
I

|
t*nrftq q-trq 4Tq{gT
9qrf, I

iR Hnrc rnaq qc arltlf,il EfrEX{ T|6FItIT

fr<.q re.r<
ii I q{gdr
scsB4 ffii:{ {6FTTIT

nru urr<fru ffin:i T6r{qr


tY aft v-sr{ (6m
I
I

qfuTn I

1{ eFIriT fr8T qE 3q y+fcI 3Vq6l-lt.ll


'IflTfr
iq ftqAr frfrFerr eq sEa q'4 Fare-q

lle frt6 ft.qle lll '4 {Fqq rr.6ft-€ €ra arn fr-a irrqt{r
r{rqT yill-( u--re wnrdu
1c qtqqrq ccr
qcrlTrs qfuf,d
R1 qaqqrqt Er?fl{ qlrg rrqFa {6[q-6 qt+em ilr
frfrFfi-fi nr-o uvnvfi+
io qf Fr+aa r m
frfrtftqT erlu-f,d I

i1 qrtrq {rq frftit ilq Rd fr-{r++. icr


6&-n +i€ tq lTq{Fl{ iIII I

unu wredu I

t{ xirE liieer IIEI]TT +TI


3rk+.-fr

nr-o wre-du rMa-t


a\/
{0 frr6 atflrdT qqT
3{U-f,n

i{ qt"< ffi{r IRI rl-fdrrl-a-{ lql


-tc
gifl une crrrrfiq 3rD-"f,d dRbat Tcr
66r eml-t {.lF{ llrcil yt€ Hta6-T{ tql

{Y
9qTIT {, qT'
lc. 4r'4firyn t{Tq{ {qr
={rftTt

I ee
650I Tfll{ etc'vflrflfiq
Iti
l
ilTTFFI IqI
{I!-+I-Cr 3ilirfld
<r-q.r rqK
Yo { {t\,Rzi IIIGIT qrrc- qnrrfiq rqT
rn-{q

Y1 t{tsr g€}n wq q;ilftrt qqT

Yi 4q n-q rrqt WP
\/:
0{ vd qar-e< qrfr qlq uSllq -( l.i i I nq1 fti-€

VV (e{ rqn tfr 4u wrrcfr'+


qara+rft ccr
3rfir+r-

v--ro wwfia
Y{ frqqiTq q-iTfr-ft rit,aqft cqT
3{Rrf,d

YE ,fr{rq 3ilqd {nKE'fltql qtrq rM ccr


vgu wrcfi-+
Eq;E 6qR ?rMr c-+fr TqT
I
I
qfuf,d

?rq Yflr<
dq wer u&-.oa 4{q'qgt
H!-+tcr
v--re urre-6=+
VE fi-qim frFfr q;fct trlt
3rRff,d

{o tleRluT +lRT u1s 6qsa eift"+-t E;TqT TTI

r-ru vwe-#a
{1 w-qrgre d5&T EiqT ilT
qfu6-d

fr-cfi tr+.rq
{R rrrer 3rRls-f, qT{FTRI TT +TT
firHr
Lq€ vrtrcffq
{i ftrg-{ qE fuRlt ccr I

3rGrf,d
9Is yerRrfiq
{V E;( rfiirq 4Tf{qI
3fir6-d

{{ frfr=fi-fi iqTq 9lTq ortaft r'cr


v--ce vnrefru
{q +fi 3{M 3tU7a
qo-e;t(gtR rql

rlqr arrqrd vunrd-q arf-El-+.( qg;I{:Tl{ {TIT

I{TIZTil T{TI(
ysr{+?q'af}f,.d Trtlzt, lql
rIft
E-$tre ea-o iT 3T <ir-ge lw
6-qR ytT|-{ v-guwirafiu
€Lo
dr{<rqr qkf,d
<trga *r
s1 tetqr yqr qrfi wq
,? uqofls{ q;( |

c>
sfrq qlfu{r dqfl (rrIf."r carRFr
]ztstrfE.f, rlkfrT .rq efr-E
q;ZI('f.I

{q
q-fl-s - R
pqi-fi-q o.-( t+-fifi Rs{qr frfr iost to{ I li qr frqnfl 3nAR-d qetn{qr yH
ssl?r&
t. qT rrRw,fuor, ilq
. GFr-, ft-S, 4<sr+1{ata t'Esr Er=-r{-d iug ct, dTH qn-6ft nisT f{rrd
fr.q.q t yAr rdr <rEqT drtrEi Rqrtr \r6i tu+qr r+nmd;i a-qlt
1l.6-6t)

. ffi 6{ grr eq r{--dqT E-{t drrsi yqc i{gr


. {qrft {Twr 6{ ({r.kr6r aat !t-+'r 6-rqr r[a r{g{
r. ,ilqtr ie-cTPr c-6mrRcrfr"+.r
. vrqfr E-adr dFft qrrndl {ysTEr rr-d rR^tsr{ Fitr-{6r orFI anqq rrftqa;rr

lo yffi a+ gt .rt ar+c rtt rrf@t, {.fir+i 6f,qr qfr


q"qaf
E{tE tr{ Er+q rrft ;1+ilq 1oo t- tfu r atc ifu qp1-,o qfr t-qR
t' ? t- ET etA (Bn.q os?,/tei qI o-rqq \16T ({ i a-e o-mr
. qrqffit {.qETdr+ qMT ffiSra;t anvr a-qq1 ffi qq q\rd ei I {EqR
ot Er rtqr fi frfrm rH et
er \rfi-.f,f, {GqR
. gyr, Frgr, qsqrdr ftqr +rTr qlnRq a-d.ra 3{r€F rrMt
. qzb {eft ar re.lTE\r& (vqrt a-< 1qfr-5sa ar vtqr *.1.q ,Iffi +
ffisr+1qt
. ffi al aqr$ qrrqr ErTE\rdiI
. t+ rr"q-+}<{ forftoT rri t-{r$r EFra-{r$ ilqR n@l
o fi sr{r 46rf, 6{I{T 3tsl .14'fr-+- Eqfu-+1 5-q Rrfi-q i-{A !-dri{ qrgt rqrsi
ffim r?-sil t

. 6(+J <t €rfi <r.r{r adrsi ffi fueq-+1er


. o( ftf ffi Aang {fr Efl Bvot erq-oi q1r
TtTq-4) ar<or qfr
o s-{cn-{ sH r+-q qrc<qff t-qqT R:<T/il{r rrT qrf,r{{ur firS lrildls E$-d
rr{ Rftgq1 6-{ frf {qH 3r<R-rn {E+{r

{s
. *B -q++rro cT'r-d q{ Er rrurcr rrqi TI"ft uqarT ERur q-fl q{ 3Tfr Tfr
6{ qlrt r+tqr qrgd,t f

. zm frE+m ?ft\r+T uffqr qkqT{ rrt vq"rqn-rr{ \1+. arfco rreq t orq
iffit
. Rrqlkq (agtqr << { T-qT (di frsr"6 rrfrqrd+r

. s+ il66r n-sT ro-"E-dir <ira wc+. q-<a qF;iril fi vr6a arq+ra =5+or
r aflrr+-rq < ftrkoT rrftt{qqT <nn dr
. afrcq hqq q-<relr6'E-€qrrr t"q-qr fi
?irct rA4T grt( E-qrd[ {f,q
<rft rrt y-A-{r-dT qtFr rMI rrffi yqrfta rrcf ftrq+1{_""rq'rf €+ xt+.r
mffr or frq ,{i rrftqdr)
. r* t-qr rtEF { 6-{ qsr 6Tffi l-6Tst rrfu-+]t
. q{ EE|qr 3{aif{dr iH g-(r qq ftfrf,dr qEsd { 3r=d-q-qr qirq 1,.-II.Iqr
EEctt
i. Eqrq T.r<qfu+t

o 31T.4. oq1/ql qr. {rqfr 6i fr* arqat, f zf q-6. ST{|-s-trf,{ +st-df


{ 6rf, A g+ EsT( +{, irqFfltT c-dfd-dTe 3RcT 4sT *t Ei ffi
".*
q, 3n.E. osl,/teR a (G + 3rBt ssrgq-+] r

. qzh vsfi 6-(.roqui tor


. {q ESdr frfucT gd[ qwqi qr\rci, srft <qr GR-q t-{ r vtn +r1n 4-q
nrqi-o m*t (rsTsX{ r rtqrqr{.cTt
. fi4-r$ o-adir fi frEqr ir-/ilr
ftqqrr
. EET, ftS,
qsqrqT eM q-fl'd armil vqtm qrTfd;r, +qq-?air rurft

Ml
o fi, dr{r 46r{ 4-{ !I?fr-4- EqfrRrs { vftsrd t qcr"+-ft-+.;fu qo
yfrrro an (G drnsi rfiq-6]t
. rEqR +,{*l Eqqqr iid-q'{c4ra6r fimrqfi-q + Rq=qq qqqdi arur qfr
FrTr{q iradTt wtqr qrC-drt

. vfrltlfr Efl-+1<r vtn arT+fl il\r{t


{c
v. clA .]]l,iwfu+T
. qffi fi crnit iqrft iR-di r w qrrn qr?Eqr o.o1 sfrqm ET s(r
qfufi Errrsi fiuiq qqsi I

. GEr, firS, qr+qr y?sr anT{ qri.ft-q {fir rarerr ft?ai r

. qdb qqrft+a RrElHl


. qffi t_+-+q 3rETf e-{e+r dta rniqrftraril
s6Tq-+1+{l
. ffi +-r r +-qr$ slqrrqr qra frt rrftrr$rr
. Eqz[eTq E-( it sfrfu 1-€ ioo t- ?fu ?ooo t- G-d;l I

o fi lzffi crs <rg{ 1 t- ?fr t q t- efr 4fttet


{. frqrE qrRqfuor
. To s{ ?fu Vfr-f,d {EqR 6r wirr+ rrfiSr+1 I ilrtlza(rr a-ffi pq r;<r
qcsrtr 6{ g*tr s+ q{ q.m i {Eqfr fl emgq-d;i gr
qB <tn
Tfr-fi gt frX u-.o tcrrd t Tdfr &f, q' I t. tt - tfu t. l{ooo - I |

(ErT 6-t tflrt ritF] 3t-{eTr q I

. EFr, fr-S,
qgara;i <t eirr E-FI=I { er{q +qt d-q mro qi er+eqr qnii
( b ?r{ Hfu-qqT ? e? qrE gr.{ rrit
lyl )

. e[frq {gi5qt TdtilR vqq}T i-+ g"a T{r\r+] q l

. ffi +-{ (?fr q:q rqqr qErrEq+1t gtrr, ftrfrm f,rrT-si' nqrt (H I

. eqft-r16 qen <at (q{ 6r{{ qfrfrq i fugq'dt q1


. ffifr Fqrfiq n-6-4) qcdr$ fi 3nqR ff q r

q. q-*f"i miqfu+r
. (sqR 6{ q{ E{ tfu tt€ \r+};{r-dq t. t- tfu efr qrGr t. 1oo
10 t- E-r <-td Errsi rn:\rdr, q-ft frft { {oo r- eEq fr{ vi +atqr
qr
o fllzfficR (r$t. 1l- ?fut vl-efrq1Tfrl.{td;ll
o {FrT eaf eqr vafro eqr eq}fuq i er
. qeb qeTt 6r F lo t- r- q,ffi
tfu t loo f<qtrf rraai Esf,qr
( lo drc qrffia:oq rfi t-*T + qHr )

te. 5qr r6iq1fu6r


. <l At-q <-qn qargt {fr frEla;i E-<t t{rrdair rnkqra frqf-{"r rfuiq-( +
orqq Et
. g,elffiq 1o;- ?fu elileTq F lol-, {
{EqR E-( ern-Ji n-qft
1o l-, { R{ l-, F {o l- { F loo r- df <-G ssrg+ {ft 6r{r
vft-.oo qf*1t
. SYT, Frfr, qSEr eirT
6rT{ -q1sR
{.iHr rorqrq r{[+}r
. qaa'ss-rt E-r 35p5q-+] q r

. ffi*"roq$r+{r
. Rrqlks eq< frlro.nB'€ + al qrrc gt
c. fic€r rrRqfu+T
. {EqR 6( 4sr arqffi (dt q<ir qsrqrl s6Tst qftqq} q' , w.a.
oq{/qq W ugir, =a.rru F {o l- ?fu to,ooo 1- qEq drrt
qra
fficqr qr q+ q.rTq.r q-Eqfr fi Ern{i rnsl ql
o fl ITTIr q6RT 6a 11 vf6q16 Arm t

o fi lzffi crfr ((T(F 1 I {o ?fu t q t- efr eris-at


q. qrqrg;* rniq1fu6r
o fi dr{t 46r(T 6-( lf efrsrd Ptr rrt@1 t

. o.lznrlrl 4-t ?fu gooo l- irE+r ( l CV Rdaqrl


F loo l-
o 6rt ldmm <at gE+. ts{ooo r lfra<or {"4 f R{ooo frt {fi\rdil I

. !GgA, e$, qr<rrT R-ar€r+-t


=u,gi
rR-i;lt
o {BZF vqfrrr fi !6TEqair { t- q,R{,ooo t- 3Trq €q
qetna qrffis I

o E{ r?f{T cr{ (as € { t- ?fu t rr r- erq qfr 4{6-. na-€ q{cr,


q#m =Tn-dc € t t- 16-;ffm qeng F looo t- 1 r15rq-apg ffi
\rd-cr qtcT 1 RcTRTF{T i?rff cRI fr-tr"a gq rerqtG-6 iiqreqr 3ilqE;r
ffiITF{RFII ilooo ft\rdT rri frqq-cr €r u< $ mur+1 frflF,:I locq
qo
q.mrc{i$i{ t nErc;irsft looo +dfi-egr{F ilooo t-wl.rqT
crq <rg{ qrffif gt 6-{dr raq }6 Dnfr qqd't A fi E-fr frqqcr
arffiarm q-msd +QE r)
. qffi 6{ wnst aqrfl *<H {;gnilc xo1- ?fu r ot-e qr.ftdi'
vr6* vfr mq t {o t- an <€t
. SyT, Ft-S, Ergar+f o{ rniifl{ft.fi-.f,d rne1 <rqT tET {qqr y-anr+sir
nqt *iH
1o. grwr Trr1qrk6r
o ogl/gY tfu VtqA 6.( qrTrE\rd;I, F {,oo,ooo I - qEq € {o t-
3IT.4.

6l ErA;{r-dc { 3{E{-f,q t. Rq,ooot- n.rq frt ,++sqr qt sr+


qrg{fr r-{Hl
. 3F{, Fr$,
qrgar t-T F4-"+-d ffir, viu oqr qfrGq {Rz {qdrq-{
Et -rt n.a* q\r+}d{ E-{ft rrt Tn g$} qrngq fft {Hr
. X{ftrR sqfr.r t{s+.t n-ar g"+. Rt riair
. ftt rielt
sqrft qTtr{ 6-(
. tqr qr"+'eqr fti rk+1t
. oqr$ff fi ft{,rfr * P,tr rrto} r

. gyr, FrS, qr-*e-srqr Ros{ isqr g;q irEmr+1 a6ri-c{ gftT rr{ rqrst
iri 3ilM vrrqr W-+1t
11. s-fr <itqT miqifuar
. (rcR E-( drn$r n€ \rdt, ;Tililq t t- tfu t qooo l-
10 erq
qrrt rqen iH, Xn-r< { 1oo t- tfu efr M t. { tfu F t{ rEq
1ffi, a-wn *{qr T$-+-t 1oo yfrsrfr .Tc dl
. qdgfr 6-Ergi t frswg o-< ernq+1+{g
. qzb e-qft 6{ frt rial tt-a q--d-+so Mt
11. +--ftq( rniqfusT
. vrqR a-{t qf tfu Ee 1{\r+1, (itc tc,rd * or+q Et ;4{ilq {o l-
tfu F yRooo t- qsq 1

il
. rrd q{ io iil-q Ec ElR iHr, fr.rd } ffi crngC+-r.{
1pfl_4-i(xTd,fi;6 1 ffirngqa;i r

. 6{t loool-?B{ loool-gEql


orlzlHl.I

. {qrft F{ frrrd ?fu iln{qE;i, qg 3n.8. m fi ftd anq+ir


. qzb vsrft 6{
=uooa to,
. Gyt, ftr$,
qsqra;I ir6r Err$ a}-fi] +{ |

lt. g+emr-eA T{nqfrot


. {rqR 6( orel,/s! ?fu + q FFiI 3{Eq cft iqB t q , <t tqt!-{ q\dr
dq, t+ttr qfr 3Trq-+1+{r
. gf,{, ft-S, ar1sra;t }sr Err€ RWr tc, i*t fra;r e r

. lzb v+t ar e-ng\'+i d-{r


. R-4rft Hrffi E{ Rrt rrft\rdl ql
. SFr, ft-$,
qro
?Rr.q srg { Er6qT ffi dr ffi rft S{rT r+rqrr
qw] r

. RrqTk{ roao srgidr erfl sr5Rt riTqd;tr


. q6K[ f+ftr
fr"+qr qrrent
. gf iwcqrio 1o qrq Eqzrqrq fi drns\ra;r, qrdr+€I {"a t q EIGI
drn\rdr r

1v. ilgeft miqikar


. {EgR a-( t- {o l- ?fu F E(o,ooo l- {E{I ilrr$\t+1, Tfi-+-t(rTret-d)
rffi1-q.\r+) {+ q..r;qT {Eqft fi ffirsq-+1 I

. Et-[eTzI 6r ;{r-f,q \.9oo l- ?B yo,ooo l- n.rq 1

. q( lzF{rT cts ((gr vfr q{ fi-a t r r- tfu { e t- a.Eq 1ffir


. GFr, fr-fi, qlgsrftl rn'iqqft nlH <<qr{ffir varqrq irtra;r t

. ffi a< ftrct rita] r ta efir e+-+1r


. frilq{ 6.{ t-*.r mH qt
. y?qrdl <6-qr-e q=a;q, m-q, 3iTft-o rir-wqT T;Trq-q
. TT_Y ETdt R(.FIET ffi ZAASA F|qtgi I
. {Ecfr 6{ {d-q ar-+q qf[Rq rrtr
. rfifcg;I at qiqr ar+q qriirfr-q rrt r

. (4tt (TEr{ 6-{ g5ag{ a;a rrt 1

r w 46l?1 6{ rid=q 3nl+6 td-fr rcs rTftsird ql


. qfen rr"-6 A q{ !-.dt qErqT +{, 3nrrfi q{ ?fu shrA crci rft qfrffi
qfra-fiqr vnhl rrRRq rmt 1

. 8ftqn Hfu{ GE {Qq vtgfd-d- dra eq fuf, 3il+,r


. qq;ftq ildA drK'+i d-{ lFEt frm mTqi;i 6{ {fr q, }-fr 6riicT
(Tr€qI q qi vqluq rRr qcrdr
o gprer qi-. EsTtsi frE+cr sqn ft{ qEe q, 6r t.qpfi-q rra qffq { etsr
ottr-6 En r'dft 3nffi+. tc ErTqdt ar<or cfr vq-rqr 3nqdr B, 6r4fi-Tqr
{ql-$f Gqrqif 4-( S'lTi ga.a qqittrc rr{quft
. EtT;t rili.tl{ qqqB'6FFI qRHT rrtrd sF {stltld oqn-t vwai;cv-x
rri r+rrn rrq iqRqr€ qc: risitu{ rri rqw rr-{ rfa-q t

. (adl a+.qr €.Trfi-q il6-+l Rrrr + qltloR t] rqsqr {d-q qrorr r ytqr
Hi-+.rG i;fr rx Fr*q iR ffirroR ft-{ rct 6i r{i fr+ qT+{ r (q-€ir:

vsrft (tEI{ 6-{t


. {rqR 6-cTr Erm frqqm Ert+-drf * w+or+q .rT dr qgqr q=qrTr rd
ftr"*r r

. ftrrr"q qiq ffi, a+-q qEqr rrt { qrff-s ni yt*rTr ai.t.fr.ar. qlfn
ere rrft\rd;r q ffi 3rI{R n.+.rq qD qanig qt g t

. 6(dr ftqqqr E+ ftftfl qc y?cr qd q-,ile,rq6n- $dqhT fu{ (B.. t

. {F4-sr tsr tt"6 ert tve-fl i{t-ft ql


. 6-trrrR-(ri reqro rin qra 6{ e-nsg rd, iq*A {i ttfl srq{r qarss q-d
qi at ft-{ 6a} qrq-dr fi tgrgt {r+ nad-dTt t-fll+rr 3rr+a rrffir
. 6{+1 a< fufwT r<t qrc fr]qd, qRdr ;{+a-a 1 3{Grflf,c ({ ft,Ii<.T rri
nG fi qdsd trtq,'T er

Ei
-.{f{e'ifu\'6r ffifr4 qqT,ftq qfrTfi dqR rrfr {as'r{ {qel
tqr rtq t .qrcB 3tft'( ?fufrr 6GFr v+rqrnd€ v<run gi_qlt

EY
s€irrft+} fq-{<ur

ft-i n-own+}ilrT ,sr< c( oiqfeq


qfrq
{I irT-,Zq ,r"6ft-6 rin a-qr fu1
1 qzFo-6- -{qle'T -{t?irrr

R rtft5au1 qq6 {6-(fr-4 {rFeq yTafr--f, €ra <"n tr_f, 3n?fuT


{ tfu !T"i nro eft-+ we+1ytqr
Y '$N rTwq dtq r5u wmfuu [email protected] q€tt Aq{nr rT-dmrrtqlfuor
{ I ctsrr(il nkffi 3c-{B{ Rfrq qrfrRT nqr ErqFq gilrg{
X -,tlTf.I
q f4trq 64ra 3c-{Rq <t&q rr.6fr-6 ui-d il.Tr frfl 3ilritlr
le fr+f, ftqro wur ufi+a {rftq yrf,Fd-6 €fa nrn flE-fl 3n?i,rT
lc {ri=<t{ qu} qqrc qflrflBq 3rRif,d ulI -rr<wfuat
1 +m6qnT qlid dCIFII?I cTfi rn.iqtfuar
to rirfr;a r+qrfl (r.+ sla rnicl,fudr
11 Wrq"ft s'GqT {dd-slclq xleq;* miqfr-ar
11 rrad 4rflfdt !.lzFt{ eq-rum *fr-fi
\ \\
I

1t Y[rt6r;( qIBq qqrq qflrflkq 3rlLrf,d aapt miwfu+i


1Y sft qrrer iria rc-q yslrqfuq 3{ltiff, er rrrffioar
1{ r1-<re H iTGIFII?T tcT rn\iqrfuFT
1q E]-+--rT?r 3itq-4 w-rq qerrufu-q .ifir+Ti xlqE.g rn.iqfu+t
lls qTqt TIKIII {6-frqlcle h-A-{irRT iniqfuor

1q r+no qFe-a
nuu vrrefu+ aftTa g_fldq"sfr l-rncrftl_or
11 fuirqq drqrq e-gcr af}Tn g-4-.rrr"-*fr lrtqrfr-or
lo -6-{r{Iq!T R?A IT.H asm qrnqr'ft n
t1 v{r{ 3-qT( El,Frsri nru wreka af{+-a TFcr rrriqrfr'or
1R i+-<"r 4g *ie qr.g. itqqr rrRcrfufl

q{
?t e'6ur grqft eB qu carqfu-q 3fiaa inur wnqfrrar I

lrv lv-orna+ro lv+an lerciq


t{ Efinq clif, qT.{. nffirr firqfraT I

?rq-{ffi6 qrqT ugu vnrcfuu -afh.aa Ftqra qrr{qlfu+r


1q
?tq Eftrqr< qrdr-dr qrc'yilrgk.q 3TGr+,7 zqrq ilRrfrT+T

6q=d IEs- fuf, R-6lrdr zqrq ilT-{qftrfl'

t1 aqrc E-s-{ fr.fr. qi{s .ffaryd zqrq r{-rqrfumT


.qlIUI qrcq ;r€-{rq q-6Tiltrqrfi{'sr
io gFddTdlrct {IqFT TITq

i1 6$izl tT{rl !-tz5l{ 3TETf qiu tfr-+.

iR ,r1d S+ft !-lzFT{ vqran *F-a'


i{ 6ar ba-+ta q?ZFR ilugq -{q
iY sfo-a {6L{i Eryflfi ldrTT Effii-cq Rq, .i5q-{r
qtr{ardT
..ilqtr
t{ rrta-q qtra .q-qq[fi ldFr EmrGq iqq,
>c R=Aq qfimrft c.tzFR zTiil (=IR
llo qztrdzi dtrtTI
nru vwwfru ulu-.aa sFfl-{ rmicrfu-+r
6rq q(l-{ ...'# +cnrq qFqq-( rniffi+T
3E(s-r
T?Trfrq ro-Sr <rwEq 3ifumrac;r ((il(+l+
\, fr--q-{nT

Erra+) aq-+rw 11qpftq qa. vr. tr r fi'q'q qfrfr{) arc+1 aq-*qr ({Rqrt t
erc rsfud {'ftq
I
arlr eifuw)
rn$ft6m ffifr miqfuor
6-<+1 *{ ac+f 3rrrR 6( {f,rr o-c+1 ar+l qrqn qi( {6q
I
*{
1. EafirII zF{ .rff qrm iqrir qa+] rer, qirE, vft'qr aff-o qts Fffifu t. sIqR q<rqG RqTA F4-"rd
&-+qq r qr rd rqrr qtq (q{rq zFr qtait qrrn I1s
4]T{CT
aftq
I

I
Er]frc
1. +rei-o (Efir+r lrrrr+l frftq lrcqo, *.rq, fr{ !ftqc+)ffiyfri1ffio. R vrqFr ar wrA F4-.rd
,.rrfrgi qrrrpr qiT,ifd T qfdR ) { !-cqlqzFt;r t t- Ht {. loo l- (Tq r qrdqrd rarirdr srrn r\-q;l
qir {n{:r 1 vii-+-a r. r-
q ?fu t. 4rTfir
q{ t- 1rrIr afrq I

qfrRq
i. Tfi-6( (dt-i Bqfi'r 1M <vrcoca aI eqrqtfto, cfis..{+i fftr{ vfr M i. qrqR ar $rtri.{-.4-d
,ni cM ffi{Tr 3n-4ffiq, il-c-ffi-+-, U&,Tfr ar F. i{ l- tfu Yoo l- n.rq T$-6i ffir$t srrn
I
rrf6)
ft"aT @ nT) +q' ilft gcAFt-dT I sfd 6a r. 1o t- ?fu t. I
6l1ilcr
?E,o l- qEq atuq
a-iGq
Y. ETE, ENIK Y(rfl tF-( 6re q.trqr st-+ ffit ut am cftT{,i ftqfcT rt qtM Y. 3fl+a fui,T, Fmi.e.+(
I I
aqr t-+ c4 xrei zE< Etecr i-irg"+. riqrqa-t a THI
a+q€rtrq{ ri!+} 6I{rcT
4r
Esf ,TR iirfuq
!qE"q Tr{\rc;l EtiFlq I
I

+aTqr
{. csft (IE{ 6{ (6) q€, <T, vt < r.q M c+-6-qrc ?fu fi-{6-qR rM {. (Ert k*m, ztfi, RqrA r4-f-d
(4rfi'6) ilA gffifu ct={sq IIIIFT ZET {itqqr, Tkit
(q) r{sr6r q;R, frc \r+-fla ?fu'd-{€q' (qrm6) q-Ak+RT 6l{rcr
(rr) qrgr+] 2I+ ct-qqq tfu tr{frqR q=q c4rft afrq
tqt iTrsr+l fufr{g qtqRfu fi-rRq1{rq
q-+-ca (TIFIIII s+Rr I

(c) F-ff 6R, ilfr, frffsq r+m ttattfu gteu


(s) tgta(, *rtsr€6<r IT 3ral Fqqft-T, vtqr 6r+{
e-drft T+r dqttfu c-rfl{ {iqtqrq sriGq
(q) b{rrngr R',,Tr frd{r
((16 rnfrsa {-4rft {df dqr 4fif6
mrt +r Riq"B q-+TA ft-{ I

iqrstt I

E. Ei:stsffiqtq{qr tt t frrcsrg-4-(T, F6a{ tt r yftiiq +n riqt, I vtgrff .ilrr+) ElTii -ft+.d


6-( clsr rrd
(cFfi,ir (? ) ta{, aR, ffq, rqm (t ) eftF{r.rqrq tM, q(ffIIT q{ { qrrn rtr 4;i
s-Acr ftfr ftq qrat Gt{o, crt, +e, afl-r,91r., (i ) q+-aq c+' tfu q6RI ET (er7fr'6 4T
-{r-qr
ir.t zqft-qitt atoq
sfiGq
s. T& t-srt6-( (nr+-a ti t frfr a?{I qrcror qn, (+-{ (t r ql'q tffifu 4-q
I
st, fft, Fqr.t 1-ft+-d
ffirq+l 4r E[dr;iREr ter dqlwc E@, ufrgA, {r-+-{, rl-afl
lrflr\r41 w (R)ft-{-ffir (1) ctqtfu (q dqt {ffi'g, a+r$ qrr, 4rTrql
Er"irftrr,r.<r qfia;i' (i ) ftff qr qrsrzFr on r ?.fr Gt ql-q rfufrfu <q 6-{A y-qRt-a +qq atuq
qdra ar ffq rcacr t (Y) 3r.zr 6aft qrffiqr dqfuaq iFt qfifrq ftEfu( qlirGq
I

(rrqcr{ neTr (6rqs (y) ql-q t}qf{Fc m"q=g


[dqrrfcr r Erffid {artr 6-{ mf+-r qt+-or 3l=q
rqrt qrffiqr q-eb u+t a< [d m trftqr+r
w6g{ nq|{il fi-{s;n-6l 6rs,
fi-s', 'atq,
gr.{r A qT+
I

I
,?fur ergdr
.ry{rfr6
.rq+.r rit Erq-d
c. T+fs{ 6{ t+ t Rtcrrq, FtR iG-{, {t{.+-Fr+- tar <f ?fu cl's cft{rd q. stsr 6rF 6lT{
92. Cl

r<{t{d{, ftqe{ tiftd il?n q+s{ TrIII Tftsn Emftq EtiGc


I I

r<sh rra-+) vivr q"acT iFl


(q) qK {&q, qz6 3nkqr yfr
I

fu{ (q) gtsq rffifu qtq qq'


dqlvrc
q,. care l+&t mr (+r qff, W q,-nqT 3fl+-a (6) yft rd{r, qrsTd qrR-€ 1. {6rm 3tt5.t ftr"r, Rrra a4:.6-d
r&r, qrfi Ftcfvr rrtlE?q rffifu qa EcR rie)
I

rqrs G-&t e-r )re?s ar


tqrm rid :reqrff qsa sr I

rffiE{ {rk6 qr161 rffi ftrTiTr


3{rqtffi1 ffiI lq€Err rrtr(r+tcT (qr yft qrl ft-e c6 Fiql?fu wm zn
6re, atuq
tqr wrft (H rff, q-{rfr EcKffiEq xrR--6 qrq a vr+rft sqlRq
qrrncr Eqfr- frN qr+ sryr, ifrrrfqf qt4;l
Z?T Msr rft qr {rrft 6rd{qR
*a ar teofis-or vumr rro {.fird sqArr
I
sr q=I S+ ar+erq rrft qH W qFrd

9o. fraITr o-t flEru-+l cfinqai E{ qrrfi 4I qTffi6


SS ddfttu
a+ 1o. vtn oqq ltt +qt
I
qT-ffii'6 Rraqr frarqr Er \'4-6-qT{ dst$tq ftiTc-{ I
{dftc qclGq
I
fifl,ird {ffi I
6T I I

11. Eq-{ffq 61 lqrFfd) zq-qqq-a;t q{fi-6-{qirr 3nqraqr r qr*q r*qt ?fu rqrrsR 11. qqft t.fr-"d-d
I
VrII EtFRIlq rrrnff r :rrFf6 ridr
:F{ +rt-qrc+] +]IiTr
Grflo-) 3 qI.CT ilftq
I
qdftq
f f.;qrqflk€ftGl+at zqnofto €qrr fitft:irqre qtrRz arffio \'ar qq tffitfu C6 Ecr
?srdidrg r-g11 rfficrq r
'rrffi
1R. erfft-f qtd lrqlT frt+q+1 E-{ ilqtrftz ilt6r {drcr q6 aqR r+q]q.ql 1i. g.n, firfr, riq, v?qr t
41 9qft-r qtd aqrqqrfuo Fqqr YIEft'+- qrcar, qra, t?{ffiq 6rfi
vqrim ;zr+flq, sq]tr, 5-d,
t1+ *( Fr+1 ara <rs{r 3lrfu a'fiGq
6Eqff ?T zqfusra ergfA'+-qs
Et+q-;q err+]
I

Erfr
1v. Tq5ftq fu-cr r tqq !+tT Eq-{qrfta g.gffi h;q affio q-6 {q {tqtifu c-6 Ed I

z[1 F?Trq{r rd1 pr5ftq a5q 3-;vrffa E-qR dqtq^Fq TGa1


{(g €qq { ffier rtcl
I

i{. ftFrft{erg( l. 3rq-{ IrIqfr qrqrgq qrw yft t. vo qq?fu q6 EqR 1{. aq ESFrqiFr wTil Fff-.rd
ffifl ttqlvrc
I

RffiTft( RrnftsEF rid I

r. sr;q Bq{+} Rwftq src-d yft ?. qtq dqltfu q-rflq


I
(sg{ Frf,{qt
Rrrrfts tMrrqr

\30
atuq
q+Gr
I q. T{ff crfl{{(( sr4-{+1 fr'Rc r &ra a1sn 56 awvrw 1E. lr{r-+l fufiq Rlrit Fft+T
iZRII a$r{ Titqil
!r{EK( 6r _T{Cr

afrq
I
Et'Cq

\31
u) ilRqrfr-frr
ffi eq-qrq rtqrfrq Fsrt{n tt{ { ftqq qifrc) erod acrqrqr 1qfo1rr r er;q y-qftm ilfr'q +rtr zrfrftet
+-{6} *{ 6'C+1ilsTt qr{ (flc e-c+1 fr{ o-c+1 Bfl'qR 6{ {f,q
1. qaqrrn 6{ q< r qG qiair 1o qrqgrc r(rri, 5r(i4rqq rffi
tir.f,faa srqFl at qrrrT iqscftt-+1 (6trr[ io
I

ariraimr tqn:r t o tfu t. { cftrrd


1. \rfff{ {Iqft 6-( qt { "IFIT
q=ilq rM ?fu { 1. rrqft E( qirqGqffi m{ra r4-6d ritg}
I

+.t-e {rftr+}cT vft qTTIT aqrm afrq


6qR 5.6 dql qc)ftc
i.crm+( $rn-+l frRq cfis--{+l F"kA yft i. T{re+a !T{T slll+.4_.fd rH
(qFr+r drrsi (raqo, frqq, frq r ttrff E. I r- ffi +r^r-ffi Af+q
q,=nqr rrr.rqfd qr6R ) { gaqr{s--4 €. 9oo l- (Eq { qrlFr I

a,.1ffi1 nFd+-ET {. 9 r- tfu

I t. q{ t- (ErI I

Y. Tfl-o.t i{ftaiT Taqrr+-re Er !ftqpi Fffi sid i. Tft+-< trTr[ Rr+rA {4rrd rial
t*ta frqi{nT flrt .qTqrk6, 3flarmq, iffir. rrr-ifu fi--nar afuq
qiq--edr mqrurr ur-F<rfu6, T&,?R voo t- erq t qft st'Gq
iqr,r crati fit a +q 3nfr wAnrdr a;gr p. 1o t- ?fu
F. ?€,o l- qEq
{. {6rcr 4-{ q{ qr{r Erdtfln {dra r+q+] d Y. TadrrtT ;r6ItI zE( :{rgrqT Errr\'+J q{ { qqft {4-4rd rii+J
ftq+fcT vltcrd qrrrr (9r.+.la-d o6'cr Afuq
I
zqfu-{i) sclRq

19?
q. rsrtils-{E{ (6') qq, q+, r{ft { !f66qR ?fu fi-{-6*qR {. (4rt sr?I;I 6{ ia+qr, et'T, tft+€T, vtqr rr+{ afiftq
(Erffio.) 3l=q ilft ffS dqt t4fl6) rralkdeT I

(q) qrgr+-r +'n, frq gffifu ctqaq qtt+ 3{.q {aTt


(rrt qrsr+f &,ir q6-{q'?fu fr{-gq qrt];rrll
(q) qrsr+1 frft{q +qqq ?fu q+-ilqr
1s:1 ffi 6R, ffi, q6-{q'tmfu
ftr4-{€ ftr-gqqrc
(s) Ez{, q-{q tffifu
ffior+ qt Br-q g{w tffi'r{,
[4rt q-q d"tfu T;ffs
{qt t-r+rrrro nm dqfu-T
ft4qT
(\16 nqra ffirft rdf
dqT 4rffi6 vqrt a{
RqcB rfiA Rr{
<qrstt
e. <af nsr {qrc{ t-.ar, ftqsr, zttT, qaf q=rr F+qt tfu qqrq q. (qrt ffrc 6-( fu{fl, zltTr, tl.4m, {qra F+6r' rirai
I

{-urwe etg(
I
rrft i1{{ ftq qq-a dqfuEc (Efito) I
3rc]ft4sr ol.^firr nfrq
I I I
qiGq
c. Ye*-T{rt E{ (l)ffiilflqrgror rt i ql'q rffifu tr. Efr5E, fi-q-d<, wr, fr.
uB-e-&, q,{k} Fft-"s-d rfd
(il++ 4fl\r41 4r a-e, g+ r |+6 I
a" tiqtvrc a-sr6 E( q+rs. a+r$ qro. +r-+ffi ABq
6Fdr;iprt rgqqr+i (R)ft-tu{. (R ) ql'qtfu <q rqftm +qt eitGq dfrBc
{gzEqT } 111 ffi nq1 t{Igrarr FM frtftrd ff4-tr;f,
an t )rfr Gr ql'q tffifu EIi66r :rdr qii eI
1y1 6;q gffi qrftuaffit

el
€Tu;TIIT cq Fiqlwc 6rc, fi-s, "ato, er.r
(rrqqrd nm vtrqo 1"1 qtq r+qlsFq qr qr+ r"fiftdi
rrqqr{tqr t qfif6 \f,+] E{qRTfr-6
v+rt a< ifa6r F4rft gqaTr rft qrrd
qrilrrqr {e+ {arft
6-q drrl3{ {qrEi 1

L T+€{6-( (a t ftiqrea, (6) d Afu q'q c. rfr{s;T :[( v}.ir oqr a:ifrr ,;. st zr+{ aiifi:rq
ftBAE{, qT .{6ft8- yfrrra qrc t

r<qt+rq, ftqe< fiftd {ur gfvr dq't{fu


aqr l-.irfi y-Esh qtq vq tffielT I

rq-c+J yi{r qr"6qr


I

rst qr{.' r&s,


qco 3nkqr yft k{
lo. q6rm frdft a< am-a Ficfrr, d{q yfd a{ fr-c Sf io. q6re E-*t o< ils-a Mq, @o am) F4rrd rtdr
a {qr,rc rftail Erc Ftqtttu 4{ 4r {qrffi ric;t Erc, afrq
qqR r {rffi4. dqltr'.c qft-+. ttuiR ET C{rq eI "rytr
qfrftq
FtIiT, t(Trft qnn 4r vcat rqm qt+t
qzr-+] *sq wq{ traq-{r"+} sq+rr qrqd
T{r?PIr!;r ftq qm-o

11. frirc-{ 6( 3{rri *{6r 196. EN-.<i f+rior ri 11. E-arr{ 6( P.{r Er+{ qritfrq v?v a1t <iftu
!16. {rff+6 p,mcr qt'tRq
ft-rrqt, rqr<c-{R
mfc-frr .{rft <trq ftt
{ra{+d, r.fr#€, rEa
ilft-cr

\3Y
I 11. aqasm e.( Eq-{gIIr+1 qrft4.rIr4.r r ftc sq RTfr rh 1?. o{r{flq 6{ ;q-+srzreit ifirfr t sirTa F4-.rd {ilft
ifiqRcr ?fu \to rtrq qFc (qrffi+.) mff-o attrn-+1 or-fier Afrq
lt"m"r 3TT€IRCT sAGq
ti. zq-+mfu6.ftfuil Eqrdsrfuo FqqI qrtrq'S$ qq EIiTr1ffi
rEt ftMqrc {dR{ dd?tu !tu Rq
ieTs+,rTr dqtq-q

tv. qrBtr {-r 6) nq-rqft6ft a) go rr+m vrrto ta. vrfR-n frd grn, ffi, er..r*, ds, e+{r 1srftq
acqeqr rrt-fi vsTt dqt{tq af qra, 6rd srg{r 3Trft 6Trn qiftq
qr&r qFr rit qrq-o qt qm qft\<.i npft-o qe €rfts;q I
I

qt {Aqr vrqf, ftqkuT rit qc]frc 4{-S+l P{fr


I

qwT* rrl \16 qe6qr ftq


rrt 6R crfitrfl +{qr {tqlwc
cr& rfr srq-d q) {trTc,if 3nqKqr
I

s) 3f-zr {4rft ffi t+qtqrq I

cTrffiflqr
1{. i-< 1"4 <ttrt (t ) qri\rff, Erft, ilR CftFdr{ fu 1{. ftFrft( (eg( rr+ ftftr-sT qlTril F4-"d-d ft-61
qrfr, qrffi{.€ s{cl Rmftnrc' fl_fier Afrq
tRisi{. cit-fi +dr qfrGq
d{{f2ltq{, ltf{sr{,
Bm frfirq qtft ffirrT
gqircu rRrg Erqd
(R){rRcrfufiA
En\r6r Er q;qrffi
rkdr i+q"rq, qr+,

e{
F{r1I6, {fffuf,-rr{,
zqrqr{qrrdl, it-61sq,
qdzffq tqor, AUfr,
Era q.IR, c{r
qffIrdT, flzr d
eqzrFqr. trffqre {
il*a=u gBqr
vq@q rRrg qTqfr
131 arplqftraril
ftqinT ri cil Fs6,
dq, Sd, t-&, +6,
T"ift, rTifr, qrft qrfr
c{d gqR .r{ aF-i
s{ fttf{lT.rt g"a
fttc E*i r I

tvr q+ ififrsor
I

1E. T{fl crflqfg( T+,r+l frftq r +a TrR qf.c{flz I E. Tf{r lrc<qr ra-.r+1 fu-Rq -r-c-{rt rrtdl
Rrrril {4-"6d
I 3]"RIR I drfuqzi or-rcqr Aftq
=rqr
sitGq
1s. (jqft T;qi+-{ {arFr 1:qrffi t4rcr vft ecR \rm. to. t-+ 1"6 qr+A MrT, {qT--{ E11rA F4-+? riai
Q-* gao dqtstc a zq+tsTrq ria+il ar
-'r+fi
aftrT
53tur< a wa"u strGr
TRI\I+1 t-4rcT
€;{tf {lcfi
Asian Development Bank. (20!8l,. Strengthening Public Monagement in Nepol. Manila: Author.

Fourteenth Finance Commision of lndia. (20741. Report of the 14th Finance Commission. New Delhi: Author

Ministry of Finance. (20781. Report on intergovernmentol fiscol tronsfers : Fiscol yeor 2075/76. Kalhman du: Autho[.

tqm va+r< (RosR ), ffi tfrqr{, 6Eq fu-drs zaapq1qfrft, 6r6qC

ftqrq (a+R (Rotsv), 3rn-t-{cflt P+r zqqtrTmt Q-{, 6r-S{ fu-crq eq+rrn Hftft, 6T6xC

tvte rafiR (Rotsy), neq fi?-ft+' vla <*Tr t{-d 3flfFT Qr, Er3-{ ft-mq zq+rqr Hfrft, o'r6fis}

tqrm {'a6ri (?otey), tqrftq r(+rr Rsqrflr tT, ET-q-{ ft-m-q Eq{eTr ffifr, 6r6qc}
<r&q vr.+.ft-6 *a aqr fr-f, snArT (Rost), <&q cr-.6fr-+- *a aqr fr-f, ?drqtT qri-+Tft
SRd-dT, ET6qC

You might also like