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A>3;0A8O ?>;CG0B5;O A>F80;L=KE CA;C3 8;8 53> 70:>==>3> ?@54AB028B5;O, 40==>3> 2 ?8AL<5==>9 D>@<5, 4>?CA:05BAO ?5@540G0 8=D>@<0F88 > ?>;CG0B5;5 A>F80;L=KE CA;C3 4@C38< ;8F0<, 2 B>< G8A;5 4>;6=>AB=K< ;8F0<, 2 8=B5@5A0E ?>;CG0B5;O A>F80;L=KE CA;C3 8;8 53> 70:>==>3> ?@54AB028B5;O, 2:;NG0O A@54AB20 <0AA>2>9 8=D>@<0F88 8 >D8F80;L=K9 A09B ?>AB02I8:0 A>F80;L=KE CA;C3 2 8=D>@<0F8>==>- B5;5:><<C=8:0F8>==>9 A5B8 " =B5@=5B" ( 40;55 - A5BL " =B5@=5B" ) . 3 . @54>AB02;5=85 8=D>@<0F88 > ?>;CG0B5;5 A>F80;L=KE CA;C3 157 53> A>3;0A8O 8;8 157 A>3;0A8O 53> 70:>==>3> ?@54AB028B5;O 4>?CA:05BAO: 1 ) ?> 70?@>AC >@30=>2 4>7=0=8O 8 A;54AB28O, AC40 2 A2O78 A ?@>2545=85< @0AA;54>20=8O 8;8 AC451=K< @0718@0B5;LAB2>< ;81> ?> 70?@>AC >@30=>2 ?@>:C@0BC@K 2 A2O78 A >ACI5AB2;5=85< 8<8 ?@>:C@>@A:>3> =047>@0; 2 ) ?> 70?@>AC 8=KE >@30=>2, =045;5==KE ?>;=><>G8O<8 ?> >ACI5AB2;5=8N 3>AC40@AB25==>3> :>=B@>;O ( =047>@0) 2 AD5@5 A>F80;L=>3> >1A;C6820=8O; 3 ) ?@8 >1@01>B:5 ?5@A>=0;L=KE 40==KE 2 @0<:0E <56254><AB25==>3> 8=D>@<0F8>==>3> 2708<>459AB28O, 0 B0:65 ?@8 @538AB@0F88 AC1J5:B0 ?5@A>=0;L=KE 40==KE =0 548=>< ?>@B0;5 3>AC40@AB25==KE 8 <C=8F8?0;L=KE CA;C3 8 ( 8;8) @538>=0;L=KE ?>@B0;0E 3>AC40@AB25==KE 8 <C=8F8?0;L=KE CA;C3 2 A>>B25BAB288 A H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 F A 4 F 4 8 0 F 3 6 8 A 4 0 A 8 3 1 F F 8 B F 0 B T D L 70:>=>40B5;LAB2>< >1 >@30=870F88 ?@54>AB02;5=8O 3>AC40@AB25==KE 8 <C=8F8?0;L=KE CA;C3; 4 ) 2 8=KE CAB0=>2;5==KE 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 A;CG0OE. ;020 2 . '/ $ ,+% !# !" !" !# !" !" !#*" !!! $ & !$ !&, !#/ !B0BLO 7 . >;=><>G8O D545@0;L=KE >@30=>2 3>AC40@AB25==>9 2;0AB8 2 AD5@5 A>F80;L=>3> >1A;C6820=8O 1 . ?>;=><>G8O< D545@0;L=KE >@30=>2 3>AC40@AB25==>9 2;0AB8 2 AD5@5 A>F80;L=>3> >1A;C6820=8O >B=>AOBAO: 1 ) CAB0=>2;5=85 >A=>2 3>AC40@AB25==>9 ?>;8B8:8 8 >A=>2 ?@02>2>3> @53C;8@>20=8O 2 AD5@5 A>F80;L=>3> >1A;C6820=8O; 2 ) CB25@645=85 <5B>48G5A:8E @5:><5=40F89 ?> @0AG5BC ?>4CH52KE =>@<0B82>2 D8=0=A8@>20=8O A>F80;L=KE CA;C3; 3 ) CB25@645=85 ?@8<5@=>3> ?5@5G=O A>F80;L=KE CA;C3 ?> 2840< A>F80;L=KE CA;C3; 4 ) CB25@645=85 ?>@O4:0 @07<5I5=8O 8 >1=>2;5=8O 8=D>@<0F88 > ?>AB02I8:5 A>F80;L=KE CA;C3, 2:;NG0O B@51>20=8O : A>45@60=8N 8 D>@<5 ?@54>AB02;5=8O C:070==>9 8=D>@<0F88, =0 >D8F80;L=>< A09B5 ?>AB02I8:0 A>F80;L=KE CA;C3 2 A5B8 " =B5@=5B" ; 5 ) C?@02;5=85 D545@0;L=>9 A>1AB25==>ABLN, 8A?>;L7C5<>9 2 AD5@5 A>F80;L=>3> >1A;C6820=8O; 6 ) 2545=85 548=>9 D545@0;L=>9 A8AB5<K AB0B8AB8G5A:>3> CG5B0 8 >BG5B=>AB8 2 AD5@5 A>F80;L=>3> >1A;C6820=8O; 7 ) D545@0;L=K9 3>AC40@AB25==K9 :>=B@>;L ( =047>@) 2 AD5@5 A>F80;L=>3> >1A;C6820=8O; 7 . 1 ) A>740=85 CA;>289 4;O >@30=870F88 ?@>2545=8O =57028A8<>9 >F5=:8 :0G5AB20 >:070=8O CA;C3 >@30=870F8O<8 A>F80;L=>3> >1A;C6820=8O; ( ?. 7 . 1 22545= $545@0;L=K< H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 F A 7 F C 8 C F F 6 8 A 4 0 A 8 3 1 F F 8 B F B D F 1 1 E 9 8 D 4 1 D 3 8 A B E 6 E 1 0 2 0 8 T E L 70:>=>< >B 2 1 . 0 7 . 2 0 1 4 N 2 5 6 - $) 8 ) <564C=0@>4=>5 A>B@C4=8G5AB2> >AA89A:>9 $545@0F88 8 70:;NG5=85 <564C=0@>4=KE 4>3>2>@>2 >AA89A:>9 $545@0F88 2 AD5@5 A>F80;L=>3> >1A;C6820=8O; 9 ) 8=K5 >B=>AOI85AO : AD5@5 A>F80;L=>3> >1A;C6820=8O 8 CAB0=>2;5==K5 D545@0;L=K<8 70:>=0<8 ?>;=><>G8O. 2 . ?>;=><>G8O< C?>;=><>G5==>3> D545@0;L=>3> >@30=0 8A?>;=8B5;L=>9 2;0AB8 >B=>AOBAO: 1 ) 2K@01>B:0 8 @50;870F8O 3>AC40@AB25==>9 ?>;8B8:8 2 AD5@5 A>F80;L=>3> >1A;C6820=8O, 0 B0:65 2K@01>B:0 <5@ ?> A>25@H5=AB2>20=8N A>F80;L=>3> >1A;C6820=8O; 2 ) :>>@48=0F8O 45OB5;L=>AB8 2 AD5@5 A>F80;L=>3> >1A;C6820=8O, >ACI5AB2;O5<>9 D545@0;L=K<8 >@30=0<8 8A?>;=8B5;L=>9 2;0AB8, 8A?>;=8B5;L=K<8 >@30=0<8 3>AC40@AB25==>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88, >1I5@>AA89A:8<8 >1I5AB25==K<8 >@30=870F8O<8 8 8=K<8 >ACI5AB2;ONI8<8 45OB5;L=>ABL 2 AD5@5 A>F80;L=>3> >1A;C6820=8O >@30=870F8O<8; 3 ) <5B>48G5A:>5 >15A?5G5=85 A>F80;L=>3> >1A;C6820=8O, 2 B>< G8A;5 2 G0AB8, :0A0NI59AO ?@>D8;0:B8:8 >1AB>OB5;LAB2, >1CA;>2;820NI8E =C6405<>ABL 2 A>F80;L=>< >1A;C6820=88; 4 ) CB25@645=85 H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 F A 1 F 1 8 6 F 4 6 8 A 4 0 A 8 3 1 F F 8 B F B D F 1 1 E 9 8 D 4 1 D 3 8 A B E 6 E 3 0 3 0 8 T F L ?@8<5@=>9 =><5=:;0BC@K >@30=870F89 A>F80;L=>3> >1A;C6820=8O; 5 ) CB25@645=85 <5B>48G5A:8E @5:><5=40F89 ?> @0AG5BC ?>B@51=>AB59 AC1J5:B>2 >AA89A:>9 $545@0F88 2 @0728B88 A5B8 >@30=870F89 A>F80;L=>3> >1A;C6820=8O; 6 ) CB25@645=85 ?@028; >@30=870F88 45OB5;L=>AB8 >@30=870F89 A>F80;L=>3> >1A;C6820=8O, 8E AB@C:BC@=KE ?>4@0745;5=89, :>B>@K5 2:;NG0NB 2 A51O @5:><5=4C5<K5 =>@<0B82K HB0B=>9 G8A;5==>AB8, ?5@5G5=L =5>1E>48<>3> >1>@C4>20=8O 4;O >A=0I5=8O >@30=870F89 A>F80;L=>3> >1A;C6820=8O, 8E AB@C:BC@=KE ?>4@0745;5=89; 7 ) CB25@645=85 @5:><5=4C5<KE H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 B A 0 F 6 8 0 F F 6 8 A 4 0 A 8 3 1 F F 8 B F B D F 1 1 E 9 8 D 4 1 D 3 8 A B E 6 E 3 0 3 0 8 T F L =>@< ?8B0=8O 8 H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 B A 0 F 2 8 1 F 5 6 8 A 4 0 A 8 3 1 F F 8 B F B D F 1 1 E 9 8 D 4 1 D 3 8 A B E 6 E 3 0 3 0 8 T F L =>@<0B82>2 >15A?5G5=8O <O3:8< 8=25=B0@5< ?>;CG0B5;59 A>F80;L=KE CA;C3 ?> D>@<0< A>F80;L=>3> >1A;C6820=8O; 8 ) CB25@645=85 ?@8<5@=>3> ?>@O4:0 ?@54>AB02;5=8O A>F80;L=KE CA;C3; 9 ) CB25@645=85 H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 E A 2 F 0 8 5 F 4 6 8 A 4 0 A 8 3 1 F F 8 B F B D F 1 1 E 9 8 D 4 1 D 3 8 A B E 6 E 3 0 3 0 8 T 8 L ?>@O4:0 >ACI5AB2;5=8O <>=8B>@8=30 A>F80;L=>3> >1A;C6820=8O 2 AC1J5:B0E >AA89A:>9 $545@0F88, 0 B0:65 D>@< 4>:C<5=B>2, =5>1E>48<KE 4;O >ACI5AB2;5=8O B0:>3> <>=8B>@8=30; 1 0 ) CB25@645=85 @5:><5=40F89 ?> D>@<8@>20=8N 8 2545=8N @55AB@0 ?>AB02I8:>2 A>F80;L=KE CA;C3 8 @538AB@0 ?>;CG0B5;59 A>F80;L=KE CA;C3; 1 1 ) CB25@645=85 @5:><5=40F89 ?> >@30=870F88 <56254><AB25==>3> 2708<>459AB28O 8A?>;=8B5;L=KE >@30=>2 3>AC40@AB25==>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88 ?@8 ?@54>AB02;5=88 A>F80;L=KE CA;C3, 0 B0:65 ?@8 A>459AB288 2 ?@54>AB02;5=88 <548F8=A:>9, ?A8E>;>38G5A:>9, ?5403>38G5A:>9, N@848G5A:>9, A>F80;L=>9 ?><>I8, =5 >B=>AOI59AO : A>F80;L=K< CA;C30< ( A>F80;L=>< A>?@>2>645=88) ( 40;55 B0:65 - A>F80;L=>5 A>?@>2>645=85) ; 1 2 ) CB25@645=85 H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 C A 7 F 2 8 6 F 2 6 8 A 4 0 A 8 3 1 F F 8 B F B D F 1 1 E 9 8 D 4 1 D 3 8 A B E 6 E 3 0 3 0 8 T F L @5:><5=40F89 ?> >?@545;5=8N 8=48284C0;L=>9 ?>B@51=>AB8 2 A>F80;L=KE CA;C30E ?>;CG0B5;59 A>F80;L=KE CA;C3; 1 3 ) CB25@645=85 H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 F A 1 F C 8 0 F 4 6 8 A 4 0 A 8 3 1 F F 8 B F B D F 1 1 E 9 8 D 4 1 D 3 8 A B E 6 E 3 0 3 0 8 T D L D>@<K 70O2;5=8O > ?@54>AB02;5=88 A>F80;L=KE CA;C3, ?@8<5@=>9 D>@<K 4>3>2>@0 > ?@54>AB02;5=88 A>F80;L=KE CA;C3, 0 B0:65 D>@<K 8=48284C0;L=>9 ?@>3@0<<K ?@54>AB02;5=8O A>F80;L=KE CA;C3 ( 40;55 - 8=48284C0;L=0O ?@>3@0<<0) ; 1 4 ) CB25@645=85 ?>@O4:0 =0?@02;5=8O 3@0640= 2 AB0F8>=0@=K5 >@30=870F88 A>F80;L=>3> >1A;C6820=8O A> A?5F80;L=K< A>F80;L=K< >1A;C6820=85<; 1 5 ) CB25@645=85 H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 F A 4 F C 8 D F 6 6 8 A 4 0 A 8 3 1 F F 8 B F B D F 1 1 E 9 8 D 4 1 D 3 8 A B E 6 E 3 0 3 0 8 T F L ?@8<5@=>3> ?>;>65=8O > ?>?5G8B5;LA:>< A>25B5 >@30=870F88 A>F80;L=>3> >1A;C6820=8O; 1 6 ) CB25@645=85 ?>@O4:0 ?@54>AB02;5=8O A>F80;L=KE CA;C3, 0 B0:65 ?>@O4:0 CB25@645=8O ?5@5G=O A>F80;L=KE CA;C3 ?> 2840< A>F80;L=KE CA;C3 >@30=870F8O<8 A>F80;L=>3> >1A;C6820=8O, =0E>4OI8<8AO 2 2545=88 D545@0;L=>3> >@30=0 8A?>;=8B5;L=>9 2;0AB8; 1 7 ) 8=K5 ?@54CA<>B@5==K5 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 >AA89A:>9 $545@0F88 ?>;=><>G8O. !B0BLO 8 . >;=><>G8O >@30=>2 3>AC40@AB25==>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88 2 AD5@5 A>F80;L=>3> >1A;C6820=8O ?>;=><>G8O< >@30=>2 3>AC40@AB25==>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88 2 AD5@5 A>F80;L=>3> >1A;C6820=8O >B=>AOBAO: 1 ) ?@02>2>5 @53C;8@>20=85 8 >@30=870F8O A>F80;L=>3> >1A;C6820=8O 2 AC1J5:B0E >AA89A:>9 $545@0F88 2 ?@545;0E ?>;=><>G89, CAB0=>2;5==KE =0AB>OI8< $545@0;L=K< 70:>=><; 2 ) >?@545;5=85 C?>;=><>G5==>3> >@30=0 AC1J5:B0 >AA89A:>9 $545@0F88, 2 B>< G8A;5 =0 ?@87=0=85 3@0640= =C640NI8<8AO 2 A>F80;L=>< >1A;C6820=88, 0 B0:65 =0 A>AB02;5=85 8=48284C0;L=>9 ?@>3@0<<K; 3 ) :>>@48=0F8O 45OB5;L=>AB8 ?>AB02I8:>2 A>F80;L=KE CA;C3, >1I5AB25==KE >@30=870F89 8 8=KE >@30=870F89, >ACI5AB2;ONI8E 45OB5;L=>ABL 2 AD5@5 A>F80;L=>3> >1A;C6820=8O, 2 AC1J5:B5 >AA89A:>9 $545@0F88; 4 ) CB25@645=85 @53;0<5=B0 <56254><AB25==>3> 2708<>459AB28O >@30=>2 3>AC40@AB25==>9 2;0AB8 AC1J5:B0 >AA89A:>9 $545@0F88 2 A2O78 A @50;870F859 ?>;=><>G89 AC1J5:B0 >AA89A:>9 $545@0F88 2 AD5@5 A>F80;L=>3> >1A;C6820=8O; 5 ) CB25@645=85 =>@<0B82>2 HB0B=>9 G8A;5==>AB8 >@30=870F89 A>F80;L=>3> >1A;C6820=8O AC1J5:B0 >AA89A:>9 $545@0F88, =>@<0B82>2 >15A?5G5=8O <O3:8< 8=25=B0@5< 8 ?;>I04LN 68;KE ?><5I5=89 ?@8 ?@54>AB02;5=88 A>F80;L=KE CA;C3 C:070==K<8 >@30=870F8O<8; 6 ) CB25@645=85 =>@< ?8B0=8O 2 >@30=870F8OE A>F80;L=>3> >1A;C6820=8O AC1J5:B0 >AA89A:>9 $545@0F88; 7 ) D>@<8@>20=85 8 2545=85 @55AB@0 ?>AB02I8:>2 A>F80;L=KE CA;C3 8 @538AB@0 ?>;CG0B5;59 A>F80;L=KE CA;C3; 8 ) @07@01>B:0, D8=0=A>2>5 >15A?5G5=85 8 @50;870F8O @538>=0;L=KE ?@>3@0<< A>F80;L=>3> >1A;C6820=8O; 9 ) CB25@645=85 70:>=>< AC1J5:B0 >AA89A:>9 $545@0F88 ?5@5G=O A>F80;L=KE CA;C3, ?@54>AB02;O5<KE ?>AB02I8:0<8 A>F80;L=KE CA;C3, A CG5B>< ?@8<5@=>3> ?5@5G=O A>F80;L=KE CA;C3 ?> 2840< A>F80;L=KE CA;C3, CB25@6405<>3> 2 A>>B25BAB288 A H Y P E R L I N K \ l P a r 8 7 ?C=:B>< 3 G0AB8 1 AB0BL8 7 =0AB>OI53> $545@0;L=>3> 70:>=0; 1 0 ) CB25@645=85 ?>@O4:0 ?@54>AB02;5=8O A>F80;L=KE CA;C3 ?>AB02I8:0<8 A>F80;L=KE CA;C3; 1 1 ) CAB0=>2;5=85 ?>@O4:0 CB25@645=8O B0@8D>2 =0 A>F80;L=K5 CA;C38 =0 >A=>20=88 ?>4CH52KE =>@<0B82>2 D8=0=A8@>20=8O A>F80;L=KE CA;C3; 1 2 ) CB25@645=85 ?>@O4:0 >@30=870F88 >ACI5AB2;5=8O @538>=0;L=>3> 3>AC40@AB25==>3> :>=B@>;O ( =047>@0) 2 AD5@5 A>F80;L=>3> >1A;C6820=8O A C:070=85< >@30=0 AC1J5:B0 >AA89A:>9 $545@0F88, C?>;=><>G5==>3> =0 >ACI5AB2;5=85 B0:>3> :>=B@>;O; 1 3 ) CAB0=>2;5=85 ?@545;L=>9 25;8G8=K A@54=54CH52>3> 4>E>40 4;O ?@54>AB02;5=8O A>F80;L=KE CA;C3 15A?;0B=>; 1 4 ) CB25@645=85 @07<5@0 ?;0BK 70 ?@54>AB02;5=85 A>F80;L=KE CA;C3 8 ?>@O4:0 55 278<0=8O; 1 5 ) >15A?5G5=85 15A?;0B=>3> 4>ABC?0 : 8=D>@<0F88 > ?>AB02I8:0E A>F80;L=KE CA;C3, ?@54>AB02;O5<KE 8<8 A>F80;L=KE CA;C30E, 2840E A>F80;L=KE CA;C3, A@>:0E, ?>@O4:5 8 >1 CA;>28OE 8E ?@54>AB02;5=8O, > B0@8D0E =0 MB8 CA;C38, 2 B>< G8A;5 G5@57 A@54AB20 <0AA>2>9 8=D>@<0F88, 2:;NG0O @07<5I5=85 8=D>@<0F88 =0 >D8F80;L=KE A09B0E 2 A5B8 " =B5@=5B" ; 1 6 ) CAB0=>2;5=85 <5@ A>F80;L=>9 ?>445@6:8 8 AB8<C;8@>20=8O @01>B=8:>2 >@30=870F89 A>F80;L=>3> >1A;C6820=8O AC1J5:B0 >AA89A:>9 $545@0F88; 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4 ) ?@54>AB02;OBL 15A?;0B=> 2 4>ABC?=>9 D>@<5 ?>;CG0B5;O< A>F80;L=KE CA;C3 8;8 8E 70:>==K< ?@54AB028B5;O< 8=D>@<0F8N >1 8E ?@020E 8 >1O70==>ABOE, > 2840E A>F80;L=KE CA;C3, A@>:0E, ?>@O4:5 8 >1 CA;>28OE 8E ?@54>AB02;5=8O, > B0@8D0E =0 MB8 CA;C38 8 >1 8E AB>8<>AB8 4;O ?>;CG0B5;O A>F80;L=KE CA;C3 ;81> > 2>7<>6=>AB8 ?>;CG0BL 8E 15A?;0B=>; 5 ) 8A?>;L7>20BL 8=D>@<0F8N > ?>;CG0B5;OE A>F80;L=KE CA;C3 2 A>>B25BAB288 A CAB0=>2;5==K<8 H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 F A 1 F D 8 3 F 2 6 8 A 4 0 A 8 3 1 F F 8 B F 0 B T D L 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 > ?5@A>=0;L=KE 40==KE B@51>20=8O<8 > 70I8B5 ?5@A>=0;L=KE 40==KE; 6 ) ?@54>AB02;OBL C?>;=><>G5==><C >@30=C AC1J5:B0 >AA89A:>9 $545@0F88 8=D>@<0F8N 4;O D>@<8@>20=8O @538AB@0 ?>;CG0B5;59 A>F80;L=KE CA;C3; 7 ) >ACI5AB2;OBL A>F80;L=>5 A>?@>2>645=85 2 A>>B25BAB288 A> H Y P E R L I N K \ l P a r 3 0 4 AB0BL59 2 2 =0AB>OI53> $545@0;L=>3> 70:>=0; 8 ) >15A?5G820BL ?>;CG0B5;O< A>F80;L=KE CA;C3 A>459AB285 2 ?@>E>645=88 <548:>- A>F80;L=>9 M:A?5@B87K, ?@>2>48<>9 2 CAB0=>2;5==>< H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 7 D 4 E 2 A C 1 E E 2 5 1 6 3 A 3 1 3 9 D C 6 9 8 C B 8 C A 3 1 1 2 8 F A 4 F 5 8 6 F 1 6 8 A 4 0 A 8 3 1 F F 8 B F B D F 1 1 E 9 8 D 4 1 D 3 8 A B E 6 E 3 0 4 0 8 T D L 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 ?>@O4:5 D545@0;L=K<8 CG@5645=8O<8 <548:>- A>F80;L=>9 M:A?5@B87K; 9 ) ?@54>AB02;OBL ?>;CG0B5;O< A>F80;L=KE CA;C3 2>7<>6=>ABL ?>;L7>20BLAO CA;C30<8 A2O78, 2 B>< G8A;5 A5B8 " =B5@=5B" 8 CA;C30<8 ?>GB>2>9 A2O78, ?@8 ?>;CG5=88 CA;C3 2 >@30=870F8OE A>F80;L=>3> >1A;C6820=8O; 1 0 ) 2K45;OBL AC?@C30<, ?@>6820NI8< 2 >@30=870F88 A>F80;L=>3> >1A;C6820=8O, 87>;8@>20==>5 68;>5 ?><5I5=85 4;O A>2<5AB=>3> ?@>6820=8O; 1 1 ) >15A?5G820BL ?>;CG0B5;O< A>F80;L=KE CA;C3 2>7<>6=>ABL A2>1>4=>3> ?>A5I5=8O 8E 70:>==K<8 ?@54AB028B5;O<8, 042>:0B0<8, =>B0@8CA0<8, ?@54AB028B5;O<8 >1I5AB25==KE 8 ( 8;8) 8=KE >@30=870F89, A2OI5==>A;C68B5;O<8, 0 B0:65 @>4AB25==8:0<8 8 4@C38<8 ;8F0<8 2 4=52=>5 8 25G5@=55 2@5<O; 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