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ƴǈǍǂǎǕǊǋǝ

ƮǆǌǆǕƿǔǕǆǕǊǓǑǂǒǂǋƽǕǚǑǒǐǆǊǅǐǑǐǊƿǔǆǊǓǂǔǗǂǌǆǀǂǓ ǑǒǐǕǐǞ

ǗǐǒǕǀǔǆǕǆǕǊǓǍǑǂǕǂǒǀǆǓ

ƮǈǎǆǑǊǘǆǊǒƿǔǆǕǆǎǂǆǑǂǎǂǗǐǒǕǀǔǆǕǆǍǑǂǕǂǒǀǆǓǍǀǂǓǘǒƿǔǆǚǓ

ƤǆǃǂǊǚǉǆǀǕǆǝǕǊǕǐǋǂǑƽǋǊǕǐǖǘǟǒǐǖǕǚǎǍǑǂǕǂǒǊǟǎǆǀǎǂǊǋǂǌƽ

ǂǔǗǂǌǊǔǍƾǎǐǔǕǈǉƾǔǈǕǐǖǝǕǂǎǗǐǒǕǀǇǆǕǆǕǊǓǍǑǂǕǂǒǀǆǓ

ƣǑǐǒǒǀǑǕǆǕǆǕǊǓƽǘǒǈǔǕǆǓǍǑǂǕǂǒǀǆǓǍǆǂǔǗǂǌƿǋǂǊǗǊǌǊǋǝǑǒǐǓ

ǕǐǑǆǒǊǃƽǌǌǐǎǕǒǝǑǐƴǆǋǂǍǀǂǑǆǒǀǑǕǚǔǈǍǈǎǆǑǊǘǆǊǒƿǔǆǕǆǎǂ

ǕǊǓǒǀǏǆǕǆǔǕǈǗǚǕǊƽƿǎǂǕǊǓǕǒǖǑƿǔǆǕǆ

Ʈǈǎ ǂǗƿǎǆǕǆ ǕǊǓ ǆǋǗǝǒǕǊǔǕǆǓ ǍǑǂǕǂǒǀǆǓ Ǎƾǔǂ ǔǕǊǓ ǍǐǎƽǅǆǓ

305 ƴǆ ǂǎǕǀǉǆǕǈ ǑǆǒǀǑǕǚǔǈ ǍǑǐǒǆǀ ǎǂ ǑǂǒǐǖǔǊƽǔǐǖǎ

ǅǊǂǒǒǐƿ

3.4 ƷǝǒǕǊǔǈǕǚǎǍǑǂǕǂǒǊǟǎ

3.4.1 ƮǆǕǐǎǅǊǑǌǝǗǐǒǕǊǔǕƿǍǐǎǕƾǌǐ55ǃǌ3

ƧǊǔǂǄƽǄǆǕǆ Ǖǐ ǍǊǋǒǝ ǃǞǔǍǂ ǔǕǐ ƽǋǒǐ Ǖǐǖ ǋǂǌǚǅǀǐǖ Ǖǐǖ

ǕǒǐǗǐǅǐǕǊǋǐǞ ǔǕǈǎ ǂǎǕǀǔǕǐǊǘǈ ǖǑǐǅǐǘƿ Ǒǐǖ ǃǒǀǔǋǆǕǂǊ ǔǕǐ

ǑǀǔǚǍƾǒǐǓǕǐǖǆǑǊǕǒǂǑƾǇǊǐǖǗǐǒǕǊǔǕƿ

ƤƽǌǕǆǕǐǕǒǐǗǐǅǐǕǊǋǝǔǆǑǒǀǇǂ9$&+]

ƵǐǑǐǉǆǕƿǔǕǆǕǊǓǍǐǎƽǅǆǓ305ǍƾǔǂǔǕǈǎǖǑǐǅǐǘƿǗǝǒǕǊǔǈǓ

ǔǆ ǝǒǉǊǂ ǉƾǔǈ ƵǝǕǆ ǐǊ ǆǎǅǆǊǋǕǊǋƾǓ ǌǖǘǎǀǆǓ /(' ǗǝǒǕǊǔǈǓ ǉǂ

ǂǎƽǙǐǖǎ

Ʃ ǑǌƿǒǈǓ ǆǑǂǎǂǗǝǒǕǊǔǈ ǕǆǌǆǀǚǓ ǆǏǂǎǕǌǈǍƾǎǚǎ ǍǑǂǕǂǒǊǟǎ

ǅǊǂǒǋǆǀǟǒǆǓǑǆǒǀǑǐǖƩǑǌƿǒǈǓǗǝǒǕǊǔǈǎƾǚǎǍǑǂǕǂǒǊǟǎ

ǅǊǂǒǋǆǀǍƾǘǒǊǋǂǊǟǒǆǓ

ƴǈǍǂǎǕǊǋǝ

Ʃ Ǎǐǎƽǅǂ 305 ǑǒƾǑǆǊ ǎǂ ǗǐǒǕǀǇǆǕǂǊ Ǎǆ Ǖǐ ǕǒǐǗǐǅǐǕǊǋǝ

Ǒǐǖ ǑǆǒǊǌǂǍǃƽǎǆǕǂǊ ǔǕǈ ǔǖǔǋǆǖǂǔǀǂ Ƶǖǘǝǎ ǘǒƿǔǈ ƽǌǌǚǎ

ǕǒǐǗǐǅǐǕǊǋǟǎǉǂƾǘǆǊǚǓǂǑǐǕƾǌǆǔǍǂǕǈǍǈǔǖǍǍǝǒǗǚǔǈǍǆ

ǕǐǑǒǝǕǖǑǐ(1ǋǂǊǉǂǋǂǕǂǔǕƿǔǆǊƽǋǖǒǆǓǕǊǓǆǄǋǒǀǔǆǊǓ

ǋǂǊǕǈǎǆǄǄǞǈǔǈ

ƪƾǕǆǕǆ ǑƽǎǕǐǕǆ ǕǊǓ ǍǐǎƽǅǆǓ 305 ǆǋǕǝǓ ǌǆǊǕǐǖǒǄǀǂǓ ǋǂǕƽ Ǖǈ

ǅǊƽǒǋǆǊǂ ǕǈǓ ǗǝǒǕǊǔǈǓ Ʈǆ Ǖǐǎ ǕǒǝǑǐ ǂǖǕǝ ǍǆǊǟǎǆǕǆ Ǖǐǎ

ǂǑǂǊǕǐǞǍǆǎǐǘǒǝǎǐǗǝǒǕǊǔǈǓ