63(&,),&$7,216
ìåè
õëô *URXQGLQJ PHWKRGV DQG JURXQGLQJ ZRUN
$V GHVFULEHG SUHYLRXVO\ñ JURXQGLQJ LV URXJKO\
FODVVLILHG LQWR DQ HOHFWULFDO VKRFN SUHYHQWLRQ W\SH
DQG D QRLVHðDIIHFWHG PDOIXQFWLRQ SUHYHQWLRQ W\SHï
7KHUHIRUHñ WKHVH WZR W\SHV VKRXOG EH
GLVFULPLQDWHG FOHDUO\ DQG WKH IROORZLQJ ZRUN PXVW
EH GRQH WR SUHYHQW WKH OHDNDJH FXUUHQW KDYLQJ WKH
LQYHUWHUöV KDUPRQLF FRPSRQHQWV IURP HQWHULQJ WKH
PDOIXQFWLRQ SUHYHQWLRQ W\SH JURXQGLQJã
ìô :KHUH SRVVLEOHñ XVH LQGHSHQGHQW JURXQGLQJ IRU
WKH LQYHUWHUï õ5HIHU WR WKH ILJXUH RQ WKH ULJKWïô
,I LQGHSHQGHQW JURXQGLQJ õõDô LQ ILJXUH RQ WKH
ULJKWïô LV LPSRVVLEOHñ XVH MRLQW JURXQGLQJ õõEô LQ
ILJXUH RQ WKH ULJKWïô ZKHUH WKH LQYHUWHU LV
FRQQHFWHG ZLWK WKH RWKHU HTXLSPHQW DW D
JURXQGLQJ SRLQWï -RLQW JURXQGLQJ DV LQ õõFô LQ
ILJXUH RQ WKH ULJKWïô PXVW EH DYRLGHG DV WKH
LQYHUWHU LV FRQQHFWHG ZLWK WKH RWKHU HTXLSPHQW
E\ D FRPPRQ JURXQG FDEOHï
$OVR D OHDNDJH FXUUHQW LQFOXGLQJ PDQ\
KDUPRQLF FRPSRQHQWV IORZV LQ WKH JURXQG
FDEOHV RI WKH LQYHUWHU DQG LQYHUWHUðGULYHQ PRWRUï
7KHUHIRUHñ WKH\ PXVW XVH WKH LQGHSHQGHQW
JURXQGLQJ PHWKRG DQG EH VHSDUDWHG IURP WKH
JURXQGLQJ RI HTXLSPHQW VHQVLWLYH WR WKH
DIRUHPHQWLRQHG QRLVHï
,Q D WDOO EXLOGLQJñ LW ZLOO EH D JRRG SROLF\ WR XVH
WKH QRLVHðDIIHFWHG PDOIXQFWLRQ SUHYHQWLRQ W\SH
JURXQGLQJ ZLWK VWHHO IUDPHV DQG FDUU\ RXW
HOHFWULF VKRFN SUHYHQWLRQ W\SH JURXQGLQJ XVLQJ
WKH LQGHSHQGHQW JURXQGLQJ PHWKRGï
ëô 8VH &ODVV ê JURXQGLQJ õJURXQGLQJ UHVLVWDQFH
ìíí
:
RU OHVVô IRU WKH ëíí9 FODVV LQYHUWHUñ DQG
XVH VSHFLDO &ODVV ê JURXQGLQJ õJURXQGLQJ
UHVLVWDQFH ìí
:
RU OHVVô IRU WKH éíí9 FODVV
LQYHUWHUï
êô 8VH WKH WKLFNHVW SRVVLEOH JURXQG FDEOHï 7KH
JURXQG FDEOH VKRXOG EH RI QRW OHVV WKDQ WKH
VL]H LQGLFDWHG LQ WKH WDEOH RQ WKH ULJKWï
éô 7KH JURXQGLQJ SRLQW VKRXOG EH DV QHDU DV
SRVVLEOH WR WKH LQYHUWHU WR PLQLPL]H WKH JURXQG
FDEOH OHQJWKï
èô 5XQ WKH JURXQG FDEOH DV IDU DZD\ DV SRVVLEOH
IURP WKH ,î2 ZLULQJ RI HTXLSPHQW VHQVLWLYH WR
QRLVHV DQG UXQ WKHP LQ SDUDOOHO LQ WKH PLQLPXP
GLVWDQFHï
çô 8VH RQH ZLUH LQ D éðFRUH FDEOH ZLWK WKH JURXQG
WHUPLQDO RI WKH PRWRU DQG JURXQG LW RQ WKH
LQYHUWHU VLGHï
,QYHUWHU
2WKHU
HTXLSPHQW
&ODVV ê
JURXQGLQJ
õDô ,QGHSHQGHQW JURXQGLQJ ïïï %HVW
,QYHUWHU
2WKHU
HTXLSPHQW
&ODVV ê
JURXQGLQJ
õEô -RLQW JURXQGLQJ ïïï *RRG
,QYHUWHU
2WKHU
HTXLSPHQW
&ODVV ê
JURXQGLQJ
õFô -RLQW JURXQGLQJ ïïï 1RW DOORZHG
*URXQGLQJ 0HWKRGV
*URXQG &DEOH 6L]HV
*URXQG &DEOH 6L]H
0RWRU &DSDFLW\
ëíí9 FODVV
éíí9 FODVV
êïæN: RU OHVV
êïèPP
ë
ëPP
ë
èïèñ æïèN:
èïè PP
ë
êïè PP
ë
ìì WR ìèN:
ìé PP
ë
å PP
ë
ìåïè WR êæN:
ëë PP
ë
ìé PP
ë
éèñ èèN:
êå PP
ë
ëë PP
ë
1RWHã 7KH DERYH VL]HV DUH GHULYHG IURP WKH û(OHFWULFDO
(TXLSPHQW %DVHOLQHû LVVXHG E\ WKH 0LQLVWU\ RI
,QWHUQDWLRQDO 7UDGH DQG ,QGXVWU\ DQG WKH û,QWHUQDO :LULQJ
5HJXODWLRQVû LVVXHG E\ WKH -DSDQ (OHFWULFDO $VVRFLDWLRQï