2WKHUVHWWLQJV
3DUHQWDOORFN
8NTB@MRDKDBS@MCRDSU@QHNTRRDBTQHSXNOSHNMRSNOQDUDMSTM@TSGNQHRDCTRD
NESGD35RDS@MCSNOQNSDBSXNTQBGHKCQDMEQNLTMRTHS@AKDOQNFQ@LLDR
'HILQLQJWKHDFFHVVFRGH3,1
"@KK
79PHQX
2DKDBS
6HWWLQJV
FNSNSGDLDMTKHMDADKNV
2DKDBS
3DUHQWDOORFN
FNSNSGDLDMTKHMDADKNV
#DEHMD@ENTQCHFHS@BBDRRBNCD/(-SGDEHQRSSHLD
XNTNODMHS3GDMTLADQR@OOD@QHMOK@HMSDWS-NSD
SGD@BBDRRBNCD/(-VDKK
2.
"NMEHQLSGD@BBDRRBNCD/(-
3GD
3DUHQWDOORFN
LDMTHRNODMDC
2DKDBSSGDCDRHQDCRDSSHMF
3GDENTQCHFHS@BBDRRBNCD/(-LTRSADDMSDQDCVGDM
SGDO@QDMS@KKNBJHRNODMDCHMETSTQD(S@OOD@QRDMBQXOSDC
VGDMDMSDQHMFENQRDBTQHSXQD@RNMR
([SODQDWLRQVRIVHWWLQJSRVVLELOLWLHVLQWKH3DUHQWDOORFNPHQX
3GD35RDSHRKNBJDCHLLDCH@SDKXNMDWHSHMFSGDLDMT
/QNFQ@LLDRNE@MXJHMCB@MSGDMNMKXADV@SBGDC@ESDQ
DMSDQHMFSGD/(-
3GDKNBJQDL@HMR@BSHUDTMSHKRVHSBGHMFNEEHMSGDLDMT
8NTB@MBG@MFDXNTQ/(-@S@MXSHLD$MSDQSGDMDV/(-
HMOK@BDNESGDNKCNMD
8NTB@MCDKDSDXNTQDMSDQDC/(-@S@MXSHLD
&RGHQXPEHU
3GDBNCDMTLADQB@MBDKR@KKDMSDQDC/(-R(SB@MADTRDCENQDW@LOKDHE
XNTG@UDENQFNSSDMXNTQ/(-8NTVHKKEHMC@MNSD@ANTSSGDBNCDMTLADQ
NMO@FD1DLNUDSGHREQNLSGDL@MT@K@MCJDDOHSHM@R@EDOK@BD
7LPHUIXQFWLRQV
3GHRLDMTNEEDQRXNTBNMUDMHDMS@K@QLRDQUHBDR/QNFQ@LLDC@K@QLR@QD
@KRN@BSHUDVGDMSGD35RDSG@RADDMRVHSBGDCNEESNRS@MCAX
(ESGD35RDSRVHSBGDRNMEQNLSGDRS@MCAXLNCDAX@K@QL@RBQDDM
LDRR@FD@OOD@QR(ESGHRHRMNSBNMEHQLDCVHSGHMLHMTSDRVHSGSGD
2.
EXWWRQ
SGD35RVHSBGDRA@BJNEE@TSNL@SHB@KKXENQR@EDSXQD@RNMR
3GD35RDSB@M@KRNADRVHSBGDCNEE@TSNL@SHB@KKX@SBDQS@HMSHLDR RBQDDM
V@QMHMF@OOD@QRNMDLHMTSDADENQD@TSNL@SHBRVHSBGNEE3GD@TSNL@SHB
RVHSBGNEEB@MADHMSDQQTOSDCAXOQDRRHMF@MXATSSNM
&DOO7LPHUIXQFWLRQV
"@KK
79PHQX
2DKDBS
6HWWLQJV
FNSNSGDLDMTKHMDADKNV
2DKDBS
7LPHUIXQFWLRQV
FNSNSGDLDMTKHMDADKNV
2DKDBSSGDCDRHQDCRDSSHMF
([SODQDWLRQVRIVHWWLQJSRVVLELOLWLHVLQWKH7LPHUIXQFWLRQVPHQX
3GDRDSRVHSBGDRSNSGDRS@MCAXLNCD@TSNL@SHB@KKX@S
SGDRODBHEHDCSHLD
(E@SHLDHRRODBHEHDCVGHBGG@R@KQD@CXO@RRDCNMSGD
R@LDC@XSGDRDSRVHSBGDRNEE@SSGHRSHLDSGDMDWSC@X
3GDRDSQDFTK@QKXRVHSBGDRSNSGDRS@MCAXLNCD@TSNL@SH
B@KKXDUDQXC@X@SSGDRODBHEHDCSHLD
3GDRDS@KDQSRXNTNMBDSNC@X@SSGDRODBHEHDCSHLD
(E@SHLDV@RRODBHEHDCVGHBGG@R@KQD@CXO@RRDCNMSGD
R@LDC@XSGD@K@QLHRR@UDCENQSGDMDWSC@X
3GDRDS@KDQSRXNT@SSGDRODBHEHDCSHLDD@BGC@X
2ODBHEXVGDSGDQSGD35RDSRVHSBGDRNMHMSGDDUDMSNE@M
@K@QLEQNLSGDRS@MCAXLNCDHM
79
NQ
UDGLRPRGH
VHSG
SGDQDRODBSHUDKXK@RS@BSHUDRS@SHNM
2DS SGD CDRHQDC UNKTLD NE SGD @K@QL SNMD 3GD @K@QL
SNMDHRDLHSSDC@R@BNMSHMTNTRSNMD@R@FTHCDCTQHMF
SGDRDSSHMF
+NBJ
HLLDCH@SDKX
"G@MFD
@BBDRRBNCD
#DKDSD
@BBDRRBNCD
2VHSBGNEE
SNC@XNMKX
2VHSBGNEE
C@HKX
.MDSHLD
QDLHMCDQ
6@JDTO
C@HKX
6@JDTO
VHSG
6@JDTO
RHFM@K
UNKTLD
(1'
,1)2
/RFN
6HWWLQJV
3DUHQWDOORFN
79PHQX
&KDQJHDFFHVVFRGH
QR
'HOHWHDFFHVVFRGH