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@rtnkce N.
@rtkce N.
N.
Kaiteits
Kaieis.........
Kaieis........................
..............................
.............................
.............................
.............................
.............................
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.................................. N
EVEKUXN_E [UDD@R^.............
............................
.............................
.............................
..............................
.............................
.............................
.......................0
........0
0.0
Zramekt su
suddery...............
.............................
.............................
..............................
.............................
.............................
..............................................
............................... ;
NN.
B@KGLR
B@KGLRAUIH
AUIH NIOARD@XNAI.....
NIOARD@XNAI....................
..............................
.............................
.............................
.............................
.............................
...........................
............ 8
2.0.
Xfe @ppcnk`i...
@ppcnk`i..................
.............................
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..............................
.............................
.............................
..........................
........... 8
2.2.
Brneo Fnsary
Fnsary ao fe pramek `ih Kai`
Kai`k
k Zersai.................
Zersai................................
..............................
.............................
..............................
.................5
.5
2.;.
Abmekt
Abmektve
ve ao fe Zramek..............
Zramek.............................
..............................
.............................
.............................
..............................
.............................
...........................
............. ?
2.8.
Zrahu
Zrahuk
k Heskrn
Heskrnptai...
ptai..................
..............................
.............................
.............................
.............................
.............................
..............................
..............................
............... ?
2.5.
Xfe ce`se d`kfniery..
d`kfniery................
.............................
..............................
.............................
.............................
..............................
.............................
..............................
................ ?
2.<.
Krehn Nioard`tai..
Nioard`tai................
.............................
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.............................
..............................
.............................
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..................................
................... ?
NNN.
Gey sukkess
sukkess `ih rnsg o`kars...........
o`kars.........................
.............................
..............................
.............................
.............................
.............................
.........................
........... <
;.0.
Gey [ukkess
[ukkess O`ka
O`kars...........
rs..........................
.............................
.............................
.............................
.............................
....................................................
..................................... <
;.2.
Rnsg o`kars..........
o`kars.........................
..............................
.............................
.............................
..............................
.............................
..................................................
.................................... >
;.;.
[\AX @I@C^
@I@C^[N[.........
[N[........................
.............................
.............................
..............................
.............................
.............................
.............................
............................
..............0:
0:
N_.
D`rge [uhy..............
[uhy.............................
.............................
.............................
..............................
.............................
.............................
..........................................
........................... 02
8.0.
Leier`
Leier`cc Revnew..............
Revnew............................
.............................
.............................
.............................
..............................
.............................
.............................
.........................
..........02
02
8.2.
Hed`i
Hed`ih
h @i`cysns
@i`cysns & Zramektai.........
Zramektai.......................
.............................
..............................
.............................
.............................
..............................
.....................02
......02
Zramekt Eilnieernil...............
.............................
.............................
..............................
.............................
.............................
..............................
...........................................
............................ 0>
5.8.
Eivnr
Eivnraide
aidei`c
i`c Ndp`k
Ndp`k `ssessdei..
`ssessdei.................
..............................
.............................
.............................
.............................
...................................
..................... 22
5.5.
Ndpced
Ndpcedei`ta
ei`tai
i Zc`i...............
Zc`i..............................
.............................
.............................
..............................
.............................
...........................................
............................. 28
_N.
Arl`in
Arl`inz`tai
z`tai [rukure,
[rukure, D`i`ledei
D`i`ledei `ih D`ipa
D`ipawer.............
wer............................
.............................
.............................
........................
.........25
25
?.0.
Arl`in
Arl`inz`tai
z`tai`c
`c srukure......
srukure.....................
.............................
.............................
..............................
.............................
.............................
.................................
.................. 25
?.2.
D`i`l
D`i`ledei..
edei.................
.............................
.............................
..............................
.............................
.............................
..............................
.....................................
........................
..25
25
?.;.
D`ipa
D`ipawer
wer Requn
Requnredei
redeis.............
s............................
..............................
.............................
.............................
..............................
.............................
.......................
......... 2?
?.8.
Xfe Race ao D`mar Respaisnb
Respaisnbce
ce Bahne
Bahness ni
ni ` pauc
paucry
ry pramek...................
pramek.................................
........................................
.......................... 2?
_NN.
Oni`ikn`c
Oni`ikn`c [uhy...............
[uhy..............................
.............................
.............................
..............................
.............................
.............................
.............................
........................
.......... 2<
<.0.
Nives
Nivesdei
dei au c`y....
c`y...................
..............................
.............................
.............................
.............................
.............................
..............................
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.............. 2<
_NNN.
[AKNA EKAIADNK
EKAIADNK NDZ@KX[..............
NDZ@KX[.............................
..............................
.............................
.............................
................................................
.................................2>
2>
@iiex ………………………………………………………………………………………………………………………………….…………….… ;
Egr`dsenh pauctry O`rd
Z`le
0. EV
EVEK
EKUX
UXN_
N_E
E [U
[UDD
DD@R
@R^
^
Xfns
Xf
ns ns ` ce`s
ce`sep
epra
rame
mekt
kt pr
prap
apas
as`c
`c oa
oarr Eg
Egr`
r`d[
d[en
enhp
hpau
auct
ctry
ry pr
prah
ahuk
uktn
tnai
ai pr
pram
amek
ektt wf
wfnk
nkf
f
nsest`bcnsfeh ni tfe @df`r` I`tnai`c Relnai`c [t`te, Aradn` ]aie, Kfeo`RabntXawi ,
(:2) gebece. Xfns
Xfns Zramekt ns est`bcnsfeh wnt
wntf
f `i abmektnve ao prahukni
prahuknil
l H`y ach kfnkgs ooar
ar
hadestnk d`rget `ih ta secc `t kadpetntnve prnke.
Xfe tat`c c`ih fachnil ao tfe pramekt ns `baut 20::: d2wfnkf ns abt`nieh tfraulf Ce`seh
c`ih. \fere`s tfe Ce
Ce`se
`se `lreedeit wfnkf ns
ns expekteh ta exp
expnre
nre `oter <: ye`rs.
Oarr tf
Oa
tfee pr
pram
amek
ektt ta ou
ouik
iktn
tnai
ai sd
sdaa
aatf
tfcy
cy & ap
aptn
tnd`
d`cc
ccy,
y, tf
tfee pr
pram
amek
ektt ns expe
expekt
kteh
eh ta f`
f`ve
ve
Leie
Le
ier`
r`cD
cD`i
`i`l
`ler
er,,
Hep`rtdeit
O`
O`rd
rd D`
D`i`
i`le
ler,
r, El
Ell
l
Fe`h
`ih
atfer
pr
prah
ahuk
uktn
tnai
ai se
sekt
ktna
nai
i
experts.
Xfe
su
supe
perv
rvns
nsar
ar,,
Leier`c
D`i`ler
Oe
Oeeh
ehni
nil
l
ao
tfe
pramek
pra
mektbe
tbekad
kades@
es@taD
taDaf`
af`dd
ddeh
eh @fd
@fdeh7
eh7 fe f`s da
dare
re tf`
tf`i
i > ye`r
ye`r exp
expern
erneik
eike.
e. Xfe
Xfei
i
kaisnh
kai
snhern
ernil
il fns exp
expern
erneik
eikee `ih tfe `ss
`ssnst
nst`ik
`ikee ao qu
qu`cn
`cnone
oneh
h o`r
o`rd
d d`i
d`i`le
`lerr `ih at
atfer
fer
qu`cnone
qu`c
noneh,
h, sgncc
sgncceh
eh & expe
expernei
rneikeh
keh fnre
fnreh
h edp
edpcaye
cayees
es tfe pramekt rui eooektnve
eooektnvecy.
cy. Ai tfe
kaitr`ry tfe awier f`s eiaulf experneike beoare `ih `oterw`rh oar tfe s`depramekt, sa
fe k`i suppart tfe D`i`ler ao tfe o`rd.
D`kfniery & atfer aoonke equnpdeit `v`nc`bce by Zeroard` nivanke subdntteh `ih f`ve
lat ` tfearetnk`c prahuktnai k`p`knty ao prahuknil 0>,2:: ai tnde. Xfe pramekt `ssudnil
oar oeeh oarduc`tnai `ih prakessnil ;:: wargnil h`ys per `iiud `ih 6wargnil faurs
per sfnot `ih expekts ta f`ve twa sfnots per h`y. Xfe pramekt ns estnd`teh ta f`ve `
tfearetnk`c prahuktnai k`p`knty ao oeeh dncer `ih dnxer d`kfnie prahuknil 28,::: qunit`c
per `iiud`t oucc k`p`knty ni twa sfnots. Xfe prahuktnai k`p`knty ns `ssudeh ta st`rt `t
6:% ao nts tfearetnk`c k`p`knty, nikre`se 5 % per `iiud uitnc `tt`ni`bce k`p`knty ao >:% ns
re`kfeh. Xfe pramekt f`s laah nior`strukture `kkessnbncnty `t `iy tnde.
Xfe tat`c oni`ikn`c nivestdeit kast ao tfe pramekt ns estnd`teh ta be Bnrr 0;,??:,:<>.:: Aut ao
wfnkf Bnrr 00,?;5,80<ns awiers
awiers equn
equnty
ty `ih Bnrr 2,:28,??2ns expekteh ta be ce`se `dauit
kavereh by HBE.
Egr`dsenh pauctry O`rd
Z`le
Xfe pramekteh nikade st`tedeit reve`cs ` iet praont beoare t`x ao Bnrr 00,<<:,005 `ih `oter
<,?6;,;
6;,;:5,
:5, tfe k`
t`xBnrr <,?
k`sf
sf oc
ocaw
aw pr
pram
amek
ektn
tnai
ai reve
reve`c
`css ` ku
kudu
duc`
c`tn
tnve
ve k`s
k`sf
f ocaw
ocaw ao Bnrr
<,568,82<.::
Xfe pramekt wncc kre`te edpcayde
edpcaydeit
it appartuintnes oar `baut 0<Edpcayees `ih kaitrnbute
tanikr
tan
ikre`s
e`ses
es tfe nik
nikad
adee ao tfe war
warger
gerss ed
edpca
pcayeh
yeh ni `ih tfe aw
awier
ierss taa
taa,, tr`
tr`iso
isoer
er
tekfiacaly `ih giawfaw oar cak`c prahukers besnhes pc`ynil vnt`c race ni tfe lrawtf ao
ekaiady. Xfepauctry pramekt leier`tes subst`itn`c reveiue ta tfe laverideit ni tfe
oard ao t`xes.
0.
0.0
0 Zrame
ramekt
kt su
sud
dde
derry
`. Xf
Xfe
eZ
Zram
ramek
ekts
ts NNiv
ivest
estde
deit
it
b. Heskrnptnai
Onxeh Nivestdeit
@dauit
Zerkeit`le
<0.:;%
2<.;2%
>,<:;,020
\argnil K`pnt`c
;,<;0,5:2
0;8,;8?
Zre aper`tnil Kast
Zre aper`tnil Niterest
Xat`c
>0,00:
:.>6%
:.?<%
0;,??:,:<>
0::%
k. [a
[aur
urke
ke ao Oni`
Oni`ik
ike
e
Heskrnptnai
@dauit
Hebt
Equnty
Xat`c
Hebt = Equnty R`tna
2,:28,??2
0<.??%
62.;8%
0::%
00,?;5,80<
0;,??:,:<>
h. Exp
Expekte
ekteh
h Oni
Oni`ik
`ikn`c
n`c Res
Resucts
ucts
Heskrnptnai
[`ces Reveiue
Zraont / Cass/
^e`r ( nintn`c)
;0,566,802
<,?6;,;:5
Kuduc`tnve K`sf B`c`ike
K`pnt`c
Egr`dsenh pauctry O`rd
<,568,82<
06,55:,;>0
Z`le
^e`r ( oni`c)
80,><0,:?;
<,806,:28
>:,82:,2>0
>>,860,8>?
2. B@K
B@KGLRA
GLRAUIH
UIH NIO
NIOARD
ARD@XN
@XNAI
AI
2.0. Xfe @ppcnk`i
nk`itt
2.0.0. I`de ao tfe @ppcnk`it
I`de‛ Egr`d[enh
I`tnai`cnty= - Etfnapn`i
Cel`c oard ao Busniess= - [ace praprnetarsfnp
2.
2.0.
0.2.
2. @hhr
@hhres
esss
2.0
.0.2
.2.0
.0..
@ppc
pcnnk`it
`it @h
@hhress
I`de‛ Egr`d[enh
Relnai- @df`r` I`tnai`c Relnai`c [t`te
]aie- Aradn`
\areh` ‛ @rtud`Oursn
Gebece ‛ :2
Z.A.Ba-------Xec.IaAoonke
Fause Ia.202
Dabnce:>2>2<;0;
O`x Ia. ------------------E.d`nc= -------------------------------------------2.0
.0.2
.2.2
.2..
Zramekt @hhress
I`de ao tfe pramekt= Egr`d[enhpauctry o`rd Zramekt
Relnai= @df`r` Relnai`c [t`te]aie/sub knty= Aradn`
\areh`= @rtud`OursnXawi= kfeo`rabntGebece= :2
Fause Ia----------------- Xec.Ia:>2>2<;0;
Xec.Aoonke= ………
O`x Ia. -------------------------------------
E.d`nc= -------------------------------------
2.0.;. Xype ao Zramekt= Zauctry o`rd Zramekt
2.0.8. Cel`c oard ao Busniess= - [ace praprnetarsfnp
2.2..
2.2
Brne
Brneoo Fns
Fnstar
tary
ya
aoo tf
tfe
e pr
prame
amekt
kt `
`ih
ih K
Kait
ait`kt
`kt Zer
Zersai
sai
2.
2.2.
2.0.
0. Xfe
Xfe Kad
Kadp`iy
p`iy
Xfns pauctry prahuktnai pramekt w`s est`bcnsfeh by Egr`d[enh. Xfe pramekt ns cak`teh ni @df`r`
I`tnai`c Relnai`c [t`te, Aradn` ]aie, kfeo`Xwai(Gebece:2). Xfe pramekt snte ns oauih `baut
Egr`dsenh pauctry O`rd
Z`le
;::gdsorad @hhns @b`b`. Xfe tat`c c`ih fachnil ao tfe pramekt ns `baut 20::: d 2 abt`nieh tfraulf
Ce`se orad @df`r` I`tnai`c Relnai`c [t`te Aradn` Eivnraideit`c Zratektnai, C`ih @hdninstr`tnai
`ih Utncnz`tnai Hep`rtdeit oar ` ce`se pernah ao <: ye`rs. Xfe kadp`iy sfaws praont`bce `ih lraws
o`st `ih w`its ta exp`ih ta s`tnsoy hadestnk d`rget ni tfe kauitry.
2.2.
2.2.2.
2. Xfe
Xfe pr
prad
adat
ater
er
Xfee pauct
Xf
pauctry
ry o`rd
o`rd pram
pramek
ektt ns d`i`l
d`i`leh
eh by @t
@taDa
aDaf`
f`dd
ddeh
eh @fdeh.
@fdeh.
Xfe
Xfe Leier
Leier`c
`c D`i`le
D`i`lerr
@taDaf`ddeh @fdeh f`h ` Helree ehuk`tnai`c b`kg lrauih ni Mauri`cnsd `ih kadduink`tnai
`i
`ih
h Hnpc
Hnpcad
ad`` ni fud`
fud`i
i re
resa
saur
urke
ke d`i`
d`i`le
lede
deit
it.. Fe f`
f`h
h be
beei
ei warg
wargni
nil
l oa
oarr dare
dare tf
tf`i
`i >
ye`rs .Abmektve ao fe Zramek.
2.
2.;.
;. Zr
Zrah
ahuk
uktt He
Hesk
skrn
rnpt
ptna
nai
i
2.;.0
2.;.
0
Xfe pramek
pramektt ns est`bcn
est`bcnsfe
sfeh
h ta prahuk
prahukee H`y Ach Kfnkgs
Kfnkgs oar c`yers7
c`yers7 tfe
tfe breehs secek
secekteh
teh
oar p`reit stakg kauch be ndparteh orad giawi kauitrnes tf`t prahuke c`yer stakgs. Ni
`hhntnai ta tfns hurnil sudder tnde tfe pramekt ns expekteh ta pravnhe puccet `ih
oertnce ells ta tfe d`rget.
2.;.2
@dauit ta braweh requesteh=@dauit ‛ Bnrr 2,:28,??2.::
Zurpase - oar purkf`se ao d`kfniery
;. Ge
Gey
y ssuk
ukke
kess
ss `ih
`ih rnsg
rnsg o`
o`kt
ktar
arss
;.0.
;.0. Ge
Gey
y[
[u
ukk
kke
ess O`kt
O`ktar
arss
;.
;.0.
0.0.
0. D`kr
D`kra
a cev
cevec
ec
Xfelaverideit
Xfelave
rideit lnves hue `tteitnai
`tteitnai oar hevecapdeit
hevecapdeit ao tfe sektar by nitrahuknil
nitrahuknil tfe exatnk
exatnk

breehs ni tfe kauitry.

Xfe laverideit lnves fnlf `tteitnai ta rehuke `ih suppress d`mar pauctry hnse`ses tf`t
`ooekt tfe prahuktnvnty ao tfe sektar .

@ttr`ktnve nivestdeit `ih nihustrn`c pacnky ao tfe laverideit.

E`se `kkess ta c`ih snike laverideit lnves hue `tteitnai oar tfe sektar.

@kkess
@kk
ess ta kre
krehnt
hnt pravns
pravnsnai
naiss `ih pravns
pravnsnai
nai ao hnooer
hnooereit
eit nikeit
nikeitnve
nvess cn
cnge
ge t`x facnh`
facnh`ys,
ys, caw
niterest r`tes, `hequ`te lr`ke pernah, o`var`bce redntt`ike pacnky etk.

[t`bce d`kra- ekaiadnk eivnraideit.
Egr`dsenh pauctry O`rd
Z`le

Kaihuknve kcnd`te eivnraideit.

Fnlf papuc`tnai lrawtf ce`hs ta fnlf hed`ih oar pauctry prahukts.
;.
;.0.
0.2.
2. [e
[ekt
ktar
ar cev
cevec
ec

Xfe `v`nc`bncnty ao Etfnapn`i @lrnkuctur`c Nistntutnai `ih rese`rkf nistntutnais ta k`rry aut,
rese`rkfes ai tfe dast prahuktnve pauctry breehs.

@v`nc`bncnty ao c`bar `t caw w`le r`te.

@v`nc`bncnty ao iekess`ry nior`strukture.

@v`nc`bncnty ao fnlf hadestnk `ih niteri`tnai`c d`rget oar tfe pauctry prahukts.

Xfere ns extrede hed`ih `ih suppcy l`p ni tfe sektar.

@v`nc`bncnty ao sunt`bce cak`tnai nirur`c `re`s ao tfe kauitry oar settnil up ` pauctry o`rd.
;.2.
Rnsg oo`
`ktars
;.2.0. D`kra cevec (Leier`c Rnsg)=
Xfe rnsg tf`t dnlft be kre`teh `t d`kra cevec ns leier`ccy caw, snike tfere `re laah laverideit
pacnknes `ih nikeitnves ta tfe sektar.
;.2.2.
;.2
.2. [e
[ekta
ktar
r cev
cevec
ec rn
rnsg
sg O
O`k
`ktar
tars
s
Xfe rnsg ai cnvestakg sektar nikcuhes=

Xfe autbre`g ao pauctry hnse`se /@vn`i Niocueiz`, Iewk`stce, Kakknhnasns, [`cdaieccasns,
`ih v`rnaus atfer p`r`sntnk hnse`ses/

Zaar giawcehle ta use tfe oucc k`p`knty ao tfe o`rdnil `ih prahuktnai systed ni tfe kauitry

Xfe prnkes ao d`mar oeeh nilrehneits nikess`itcy nikre`se.

C`kg ao exatnk h`y ach kfnkgei (HAK) `ih oertnce ells hue ta daiapacnz`tnai ao cndnteh
iudber ao oarenli kadp`ines `ih tfenr b`rl`ninil pawer ao prnke settnil ni tfe d`rget.

C`kg ao `ppraprn`te fausnil ns aie ao tfe kaistr`nits cndntnil prahuktnvnty.

Hepeiheiky ai ndparteh exatnk h`y ach kfnkgei orad `bra`h wfnkf d`y brnil iew hnse`ses
tf`t `re iat akkurreh ni tfe kauitry.

Xr`isdnssnai ao hnse`se by tfe eitr`ike ao wnch bnrhs ta tfe o`rd.

Zaar nisekurnty ao tfe pauctry o`rd.

[`ces ao pauctry tfraulf paarcy kaitracceh cnve pauctry d`rget.
Egr`dsenh pauctry O`rd
Z`le

Xr`is-barher davedeit ao pauctry, pauctry prahukts ar equnpdeits, wfnkf d`y nivacve
davedeit orad nioekteh kauitrnes ta uinioekteh kauitrnes.

Aper`tnai`c prakehures ndpcedeiteh oar caagnil `oter oeehnil, v`kkni`tnai ao tfe pauctry
o`rd.

O`st `ih e`sy spre`h ao `nr bari `ih w`ter bari hnse`ses ta tfe p
pauctry
auctry prahuktnai o`rd.

Dnkrabes knrkuc`tnil oreecy ni ie`rby vncc`le ar b`kgy`rh
b`kgy `rh pauctry.
;.2.;.
;.2
.;. Rn
Rnsg
sg dntnl
dntnl`tn
`tnil
il Dekf`i
Dekf`insd
nsdss

\arg
\a
rger
erss sf
sfau
auch
ch be lnve
lnvei
i prape
praperr `ih `h
`hequ
equ`t
`tee tr
tr`n
`nin
inil
il ni pr
prah
ahukt
uktna
nai
i pr
prake
akess
ss,, s`
s`oe
oe
wargnil prakehures `ih praper w`ste d`i`ledeit
d`i`ledei t pr`ktnkes.

\ntf-fachnil eiaulf v`kknie `ih sade dehnknie by tfe o`rd.

Kaistruktnai ao suoonkneit `ih praper bunchnil oar pauctry o`rd.

Utncnz`tnai ao eiaulf preserv`tnve dekf`insd oar tfe o`rd autput `t tfe pramekt snte.

Zersaiiec pratektnve `pp`recs sukf `s s`oety baats, kcatfes, lcaves, dautf d`sg, `ih dautf
d`sg sfauch be pravnheh ni terds ao sunt`bncnty `ih `hequ`ky.

\nheinil tfe rec`tnai ta dast `bsarbeits ni tfe d`rget.

Use hnsnioekt`it oar passnbce k`use ao hnse`se.

Rehuke dart`cntnes tfraulf praper `ind`c k`re `ih hnse`se preveitnai.

Zratekt oeeh orad expasure ta r`ni `ih wnih hurnil prakessnil, star`le, tr`ispart `ih
oeehnil.
;.;.. [\A
;.;
[\AX
X @I@
@I@C^[
C^[N[
N[
[XREILXF[

Xfe Zramekt D`i`ler f`ve cail ye`rs ao experneike

Xfe awier ao tfe pramekt bekade eiaulf experneike beoare `ih tfei by pramekt oni`iknil
oar tfe s`de pramekt.

Xfe niteiheh pramekt ns `csa pc`iieh ta prahuke `hhntnai`c prakesseh pauctry oeeh.
\E@GIE[[[[

Ui`v`nc`bncnty ao fybrnh stakg ni hadestnk d`rget
Egr`dsenh pauctry O`rd
Z`le

Xfe awier ns iat use tfe oucc k`p`knty ao tfe nikub`tar hue ta c`kg ao tfe giawcehle ta
aper`te tfe nikub`tar warger ni tfe kauitry.
AZZARXUINXNE[


Ever-lrawnil d`rget hed`ih `ih papuc`tnai
papu c`tnai lrawtf, `s wecc `s nikade lrawtf,

Est`bcnsfdeit ao pauctry ductnpcnk`tnai keiters `ih pauctry kadderkn`c o`rds.
Laah nior`strukture hevecapdeit.

Laah `lra-kcnd`tnk kaihntnai oar pauctry o`rd.

@v`nc`bce resaurkes oar oeeh nilrehneits.

E`se ao lettnil krehnt o`kncntnes.

O`var`bce laverideit pacnknes `ih nikeitnves ta tfe sektar

Cess eivnraideit`c paccutnai.

Kre`tnai ao iew d`rget appartuintnes `ih ndpraveh veterni`ry servnkes.
XFRE@X[

Zrev`ceike ao hnse`se. Dart`cnty ns tfe dast `c`rdnil tfre`t ta tfe vn`bncnty ao tfe o`rd.

Zrnke ocuktu`tnai ao pauctry prahukts.

D`ge stnoo tfe hadestnk kadpetntnais.

[fart sfeco cnoe ao tfe ell prahukt
Dntnl`tnai Dekf`insds oar \e`giess `ih Xfre`ts
@. \e`g
\e`gie
iess
sses
es

Xa dntnl`te tfe ehuk`tnai`c prabced ao tfe nikub`tnai warger, sa let experneike orad `bra`h
`ih kadduink`te ta sf`re aper`tnai systed.
B. Xfre`ts

Use praper v`kkni`tnai `ih dehnk`tnai oar tfe stakg `oter h`y ta h`y oaccaw up.

Ni arher ta peietr`te tfe d`rget `ih red`ni kadpetntnve, tfe pramekt sfauch hevecap laah
d`rget
d`r
getnil
nil str`te
str`tely
ly cnge
cnge prahukt
prahuktnai
nai ao qu`cnt
qu`cnty
y prahuk
prahuktt `ih `v`nc
`v`nc nt `t kadpet
kadpetntn
ntnve
ve prnke.
prnke.
Zradatnai `csa tfe d`ni we`pai ta we`i kadpetntars.

Xfe pradater sfauch t`ge k`re ao nts qu`cnty ao tfe prahukt `ih sfauch t`ge k`re ao stnduc`tnil
lr`hu`ccy ta s`tnsoy tfe d`rget `ih kast dnindnz`tnai `s dukf `s passnbce.
Egr`dsenh pauctry O`rd
Z`le

Bunch praper `ih kach star`le pc`ke oar pernsf`bce prahukts
8. D`rget [
[ttuhy
8.0.
Leier`c R
Re
evnew
Xfe Etfnap
Etfnapn`i
n`i kfnkgei
kfnkgei de`t
de`t d`rget
d`rget snt
sntu`t
u`tnai
nai `i`cyse
`i`cysess kaisnhe
kaisnhereh
reh aicy
aicy tfe hadest
hadestnk
nk d`rget
d`rget
bek`use ndpart `ih expart kaitrnbutnai w`s nisnlinonk`it ta kf`ile tfe sektar„s kaitrnbutnai ta tfe
LHZ, evei no tfe kauitry f`s ` kadp`r`tnve `hv`it`le oar expart.
8.
8.2.
2. He
Hed`
d`ih
ih @i
@i`c
`cys
ysns
ns & Zr
Zram
amek
ektn
tnai
ai
8.2.0. Hed`ih @i`cysns
Xfe hed`ih oar kfnkgei de`t kaisudptnai `re prnd`rncy cnigeh ta oaur gey o`ktars i`decy
papuc`tnai lrawtf, ndpravedeits ni nikades, kfnkgei prnkes rec`tnve ta tfase oar kadpetntnve
de`ts `ih hnet`ry preoereikes. Zauctry de`t ns tfe keitr`c hnets ao Etfnapn`i„s. –Hara \et— wfnkf
ns prep`reh orad pauctry de`t `ih ells ns aie ao tfe o`varnte hnsfes ao tfe cak`c papuc`tnai wfnkf
ns prep`reh espekn`ccy hurnil recnlnaus oestnv`cs `ih facnh`ys, vnrtu`ccy ni every fausefach ni tfe
kauitry.
Besnhes, hue ta tfe tr`hntnai`c kaisudptnai f`bnt `ih `s tfe `w`reiess ao tfe papuc`tnai ai tfe
iutrntnai`c
iutrn
tnai`c `ih atfer `hv`it`les
`hv`it`les ao pauctry prahukts nikre`ses tfe d`rget oar tfe prahukts
prahukts ns `csa
expekteh ta exp`ih.
8.2.2.
8.2
.2. He
Hed`
d`ih
ih Zram
Zramek
ektna
tnai
i
@s nt f`s beei s`nh, tfe hed`ih oar pauctry de`t ns d`nicy niocueikeh by papuc`tnai lrawtf tfe
hadestnk kaisudptnai oar kfnkgeis„ de`t ns heterdnieh by usnil `pp`reit kaisudptnai `ppra`kf.
@pp`reit kaisudptnai ns k`ckuc`teh by subtr`ktnil expart orad tfe sud ao hadestnk prahuktnai
`ih ndpart.
ZKK 4 (Kaisud`bce hadestnk prahuktnai + Ndpart) ‛ (Expart)
Iudber ao Zapuc`tnai
Xfe k`se te`d heterdnieh tfe per k`pnt` kaisudptnai treih oar kfnkgei de`t oar tfe p`st inie
ye`rs ta pramekt tfe outure hadestnk hed`ih. Ni heterdninil per k`pnt` kaisudptnai treih, tfe
`iiu`c `ktu`c papuc`tnai lrawtf r`te ao 2.?< perkeit useh `s ` b`se ye`r oarek`stnil r`te. B`seh ai
Egr`dsenh pauctry O`rd
Z`le
tfe `bave kaisnher`tnai, tfe per-k`pnt` kaisudptnai ao kfnkgeis `ih fei ells ns heterdnieh fere
uiher tfe t`bce.
X`bce 0= Zer-k`pnt` Kaisudptnai @i`cysns
Zapuc`tnai
^e`r
2::5
2::?
2::<
2::6
2::>
2:0:
2:00
2:02
2:0;
2:08
<:,02;,6>6
<0,>>?,2:?
<;,>06,5:5
<5,6>2,02>
<<,>06,88>
<>,>>6,6<2
62,0;8,680
68,::;,::0
6?,::8,;?2
66,6>0,:?5
2:05
@ver`le
>0,2?8,85?
6:,0>5,:<0
Kfnkgeis/sc`ulftereh
Zrah
Zr
ahuk
uktn
tnai
ai (0::
(0:::
: fe
fe`h
`h))
Zer
Zer K`
K`pn
pnt`
t` Kais
Kaisud
udpt
ptna
nai
i
5;,2::
:.:::<?
5?,5::
:.:::<6
5<,6::
:.:::<6
?:,<;?
:.:::6:
?;,:::
:.:::60
?>,:::
:.:::6?
60,5::
:.:::>>
<>,586
:.:::>5
6;,?5>
:.:::>6
<?,88?
:.:::6?
<6,86<
?>,:6:
:.:::6?
:.:::6?
@s sfawi ni tfe `bave t`bce, tfe `ver`le per k`pnt` kaisudptnai oar kfnkgei de`t w`s estnd`teh
`t :.:::6? tais per fe`h per `iiud. @s ` resuct tfns r`te w`s useh oar pramektnai purpase `s `
kaist`it tfraulfaut tfe pramektnai pernah. Ai tfe atfer f`ih, tfe per k`pnt` kaisudptnai treih ao
fei ells sfaws ` hekre`snil treih wntf `i `ver`le ao :.:::5: tai per persai per `iiud. @s `
resuct `i `ver`le lrawtf r`te ao -:.8<<% oar kfnkgei `ih ` kaist`it per k`pnt` kaisudptnai ao
:.:::5: tai/persai/`iiud ns useh oar pramektnai purpase.
X`bce 2=- Hed`ih ao fei ells
^e`r
Zrahuktnai (Xais)
Fei Ells
Zer K`pnt` Kaisudptnai
2::5
2::?
2::<
2::6
2::>
;5,:::
;<,5::
;6,:::
;6,5::
;>,:::
:.:::5:
:.:::52
:.:::50
:.:::50
:.:::5:
2:0:
;>,:::
:.:::8>
2:00
;>,?::
:.:::86
2:02
8:,?2>
:.:::86
2:0;
80,2?8
:.:::86
Egr`dsenh pauctry O`rd
Z`le
Lrawtf r`te (%)
8.::%
-0.>2%
:.::%
-0.>?%
-2.::%
-2.:8%
:.::%
:.::%
@ver`le
;6,<20
:.:::5:
-:.8<<
B. Expart Hed`ih ao kfnkgeis `ih fei ells
Xfere ns ia expart ao cnve kfnkgei orad Etfnapn`. Dare aver tfe kauitry„s expart ao fei ells ns
ielcnlnbce. Fawever, `s sfawi ni tfe t`bce becaw tfe kauitry„s expart ao fei ell sfaws `
hekre`snil treih `ih oni`ccy nt bekades zera oar tfe ye`r 2:00. Xfus, expart ao fei ells ns iat
kaisnhereh oar pramektnai purpase.
X`bce ;=- Expart ao Fei Ells, taies
^e`r
2::8
2::5
2::?
2::<
2::6
Expart `dauit
<><
2;2
0>8
0;<
0<>
Lrawtf r`te (%)
2::>
2:0:
2:00
@ver`le
5
;
:
-><
-8:
-0::
-8?
-<0
-0?
-2>
;:
0>;
K. Xat`c Hed`ih Zramektnai
Zramektnai ao hed`ih kfnkgeis `ih fei ells nikcuhes pramekteh hed`ih oar kaisudptnai `ih
expart.
X`bce 8=- pramekteh hed`ih oar kfnkgeis `ih fei ells oar tfe ye`r 2:0?-2:2;
Heskrnptnai /
ye`rs
Zramekteh
Zapuc`tnai
kfnkgeis/
sc`ulftereh
Zer k`pnt`
kaisudptnai
Kf`ile ni
Zer-k`pnt`
kaisudptnai
Fei Ells
(taies)
Zer k`pnt`
kaisudptnai
Kf`ile ni
Zer-k`pnt`
kaisudptnai
2:2:
2:0?
2:20
2:22
2:2;
>;,<:0,20<
2:0<
>?,2:;,:8:
2:06
>6,<<0,??0
2:0>
0:0,8:6,6?8
0:8,00?,860
0:?,6>?,;>0
0:>,<5:,525
002,?6:,6?8
>;,<60,6::
>?,265,<<5
>6,65?,?:5
0:0,8>?,:<?
0:8,2:?,:20
0:?,>66,;22
0:>,688,>0:
002,<<<,<?>
:.:::6?
:.:::6?
:.:::6?
:.:::6?
:.:::6?
:.:::6?
:.:::6?
:.:::6?
2.?<%
2.?<%
2.?<%
2.?<%
2.?<%
2.?<%
2.?<%
2.?<%
8<<66
8>:?8
5:;<8
50<0>
5;0::
58506
55><;
5<8?6
:.:::5
:.:::5
:.:::5
:.:::5
:.:::5
:.:::5
:.:::5
:.:::5
2.?<%
2.?<%
2.?<%
2.?<%
2.?<%
2.?<%
2.?<%
2.?<%
Egr`dsenh pauctry O`rd
Z`le
8.;..
8.;
[u
[uppc
ppcy
ya
aoo K
Kfnk
fnkgei
geiss `
`ih
ih Fei El
Ells
ls ni Etf
Etfnap
napn`
n`
Xfe suppcy ao kfnkgeis `ih fei ells heterdnieh orad tfe hadestnk prahuktnai. Ni tfe k`se ao
Etfnapn`, hadestnk prahuktnai t`ges tfe cnai sf`re ao tfe suppcy. Ni spnte ao tfns, tfere ns ` ia
ndpart ao cnve kfnkgei (exkept HAKs oar r`rnil purpases) `ih tfe ndpart ao fei ells ta tfe kauitry
ns ielcnlnbce.
X`bce 5= Estnd`teh iudbers ao pauctry by Xype `ih Breeh, Etfnapn`- 2:00/02
@cc
Nihnleiaus
Fybrnh
Exatnk
Xypes ao
pauctry
Iudber
%
Iudber
%
Iudber
%
Iudber
%
@cc Zauctry
88,6>;,::>
0::
8;,;:8,:>:
>?.8?
25?,;;:
:.5<
0,;;2,56>
2.><
Kakgs
8,;60,;;6
>.<?
8,2:?,<?5
>.;<
2>,:6?
:.:?
085,866
:.;2
Kakgerecs
2,0<:,>><
8.68
2,:><,:;<
8.?<
08,05:
:.:;
5>,6:>
:.0;
Zuccets
Iai-c`ynil
feis
8,025,28>
>.0>
;,><:,<:>
6.68
2<,05<
:.:?
02<,;6;
:.26
0,;>;,6<?
;.0
0,;8:,2;2
2.>>
6,::>
:.:2
85,?;?
:.0
06,::<,8>>
8:.00
0<,5;:,55;
;>.:5
58,68;
:.02
822,0:8
:.>8
08,608,:5:
;;
08,056,<>5
;0.58
02;,:6?
:.2<
5;2,0?>
0.0>
Kfnkgs
C`ynil
feis
@. Hade
Hadestn
stnkk Zrahuk
Zrahuktna
tnai
i
Xfe tat`c prahuktnai ao tfe kauitry orad tfe ye`r 2::8 ta 2:0; ns lnvei ni t`bce 5.0;. @s tfe
t`bce sfaws, tfe tat`c prahuktnai ao kfnkgeis `ih fei ells ni Etfnapn` hepnkts ` leier`c
nikre`snil treih wntf `i `iiu`c `ver`le lrawtf r`te ao ;.?>% `ih 0.2<% oar kfnkgeis `ih fei
ells, respektnvecy.
X`bce ?= Zrahuktnai by kfnkgei `ih fei ells
Kfnkgeis/sc`ulftereh (0::: fe`h)
^e`r
Zrahuktnai
Lrawtf r`te (%)
2::8
56,6<:
2::5
5;,2::
->.?;%
2::?
5?,5::
?.2:%
2::<
5<,6::
2.;:%
2::6
?:,<;?
5.:6%
2::>
?;,:::
Egr`dsenh pauctry O`rd
;.<;%
Z`le
Fei Ells (Xaies)
Zrahuktnai
Lrawtf r`te (%)
;?,?28
;5,:::
-8.8;%
;<,5::
<.08%
;6,:::
0.;;%
;6,5::
0.;2%
;>,:::
0.;:%
2:0:
2:00
2:02
2:0;
2:08
2:05
?>,:::
60,5::
<?,8>?
<>,56>
6252?
655<0
>.52%
06.02%
-?.08%
8.:8%
;.?>%
;.?>%
;>,:::
;>,?::
8:,;56
8:,>:8
8082;
80>8>
:.::%
0.58%
0.>0%
0.;5%
0.2<%
0.2<%
@ver`le
?6,<;2
;.?>%
;6,>66
0.2<%
B. Ndpart ao kfnkgeis `ih fei ells
Etfnapn` ndparts aicy p`reit stakg HAK„s oar re`rnil purpase. Kurreitcy tfere ns ia ndpart ao cnve
kfnkgei oar kaisudptnai purpase ni tfe kauitry. @s sfawi ni tfe t`bce 5.08 becaw, tfe ndpart ao
fei ells sfaws ` ocuktu`tnil treih `ih ns ielcnlnbce. @s ` resuct, ndpart ao fei ells ns iat
kaisnhereh oar pramektnai purpase.
X`bce <= Ndpart ao Fei Ells, taies
^e`r
Ndpart `dauit
Lrawtf r`te (%)
2::8
2::5
5
:
-0::
2::?
2::<
2::6
2::>
2:0:
2:00
;
?
0
;
0
5
0::
0::
-6;
2::
-??
8::
@ver`le
;
<>
K. Xat`c [uppcy Zramektnai
Xfe suppcy pramektnai ao kfnkgei„s de`t `ih fei ell ns lnvei ni t`bce 5.05 by t`gnil nita `kkauit
tfe treih `i`cysns. @s ` resuct `iiu`c `ver`le lrawtf r`te ao ;.?> pkt `ih 0.2< pkt ns kaisnhereh oar
kfnkgei de`t `ih fei ells.
X`bce >= [uppcy Zramektnai
^e`r
2:0?
2:0<
2:06
2:0>
2:2:
Kfnkgeis/sc`ulftereh (0::: fe`h)
66<2>
>2::;
>5;>6
>6,>06
>6,>06
Egr`dsenh pauctry O`rd
Z`le
Fei Ells (Xaies)
82862
8;:20
8;5?6
88,020
88,020
2:20
2:22
2:2;
>6,>06
>6,>06
>6,>06
88,020
88,020
88,020
8.
8.8.
8. Zr
Zram
amek
ekte
teh
hH
Hed
ed`i
`ihh- [u
[upp
ppcy
cy l`
l`p
p
Xfe tat`c hed`ih suppcy l`p `i`cysns ao kfnkgei„s de`t `ih fei ells ni Etfnapn` sfaws ` pasntnve
resuct aver tfe pramektnai ye`rs.
X`bce 0:= Zramekteh Hed`ih [uppcy L`p
^e`
r
2:0?
2:0<
2:06
2:0>
2:2:
2:20
2:22
2:2;
Kfnkgeis/sc`ulftereh (0::: fe`h)
[uppcy
HH [[ L`p
Hed`ih
>;,<60,6::
>;,?>;,:<0
66,<2>
>?,265,<<5
>?,0>;,<<2
>2,::;
>6,65?,?:5
>6,<?0,2:<
>5,;>6
0:0,;><,056
0:0,8>?,:<?
>6,>06
0:8,2:?,:20
0:?,>66,;22
0:>,688,>0:
002,<<<,<?>
0:2,5?6
0:?,;5;
00:,2<<
008,;8<
0:8,0:;,85;
0:?,660,>?>
0:>,<;8,?;;
002,??;,822
Fei Ells (Xaies)
[uppcy
HH [[ L`p
Hed`ih
8<,<66
5,;:?
82862
8>,:?8
?,:8;
8;:20
5:,;<8
?,6:?
8;5?6
50,<0>
<,5>6
88,020
5;,0::
58,506
55,><;
5<,8?6
88,?62
85,28>
85,628
8?,8:?
6,806
>,2?>
0:,08>
00,:?2
Xfe hed`ih suppcy l`p ns estnd`teh ta be nikre`seh orad >;,?>;,:<0 ta 002,??;,822hurnil tfe
ye`r 2:0? ta 2:2; oar kfnkgei de`t wfnce tfe l`p ao fei ells estnd`teh ta be r`nseh orad 5;:? ta
00,:?2respektnvecy hurnil tfe s`de ye`rs. Xfe l`p wncc kaitniue ta lraw tf`t `uldeits tfe
hed`ih oar pauctry de`t.
Dareaver tfns l`p nihnk`tes tfe exnsteike outure lrawnil hed`ih o`r orad tfe pramektnai pernah
hue ta tfe kadput`tnai ao per k`pnt` kaisudptnai kaisnhereh tfe papuc`tnai iudber tf`t wauch be
`ssakn`teh wntf nikre`snil nikade ar purkf`snil pawer.
Xfer
Xf
ereo
eoar
are,
e, we k`i be su
sure
re tf`t
tf`t tfe
tfe ce
ceve
vecc ao kf
kfnk
nkge
gei
i de`t
de`t kaisu
kaisudp
dptn
tnai
ai wn
wncc
cc f`ve
f`ve ` st
stra
rail
il
`ssakn`tnai wntf tfe lrawtf ao nikade wfnkf wauch be kaionrdeh by tfe ekaia
ekaiadnk
dnk lrawtf.
5.
5.0.
.0.
XEKFINK@C [XUH^
Zr
Zram
amek
ektt C
Cak
ak`t
`tnnai [n
[nte
te
Egr`dsenh pauctry O`rd
Z`le
Xfns pauctry prahuktnai pramekt w`s est`bcnsfeh by Egr`d[enh. Xfe pramekt ns cak`teh ni
@df`r` I`tnai`c Relnai`c [t`te, Aradn` ]aie, Kfeo`RabntXwaiGebece(:2). Xfe pramekt
snte ns oauih `baut ;:: gds orad @hhns @b`b`. Xfe tat`c c`ih fachnil ao tfe pramekt ns
`ba
`b
aut 20
20::
:::: d2 ab
abt`
t`ni
nieh
eh tfra
tfraul
ulf
f Ce
Ce`s
`see or
orad
ad @d
@df`
f`r`
r` I`
I`tn
tnai
ai`c
`c Reln
Relnai
ai`c
`c [t`t
[t`tee
Aradn`]aie Eivnraideit`c
Eivnraideit`c Zratektnai, C`ih @hdninstr`tnai `ih Utncnz`tnai Hep`rtdeit
oar ` ce`se pernah ao <: ye`rs wntfaut `iy ce`se p`ydeit.
5.0.0
5.0
.0 Zra
Zramek
mektt Eil
Eilnie
nieern
ernil
il
Xfe pramekt snte seei `ih ev`cu`teh by tfe hnstrnkt eilnieer tf`t kaikcuheh, ? bcakgs wntf
`re` ao 0;5:d2 wfnkf k`i fach dare tf`i >5:: p`reit stakg `ih 02 bcakgs wntf `re` ao
28::d2 nt k`i fach >?,::: h`y ach kfnkgei `t aike `ih tfe eilnieer rekaddeiheh tf`t tfe
pr
prad
adat
ater
er f`
f`ss ta `h
`hh
h ai
aiee bcak
bcakg
g oa
oarr h`
h`y
y ac
ach
h kf
kfnk
nkge
geis
is ka
kais
isnh
nher
erni
nil
l 0:
0:025
025:: kf
kfnk
nkge
geis
is
kaisnhernil every ? h`ys 0;5::h`y ach kfnkgei f`s f`tkfeh.
5.0.
5.0.2
2
D`
D`kf
kfni
nier
ery
y&
&Eq
Equn
unpd
pdei
eitt
Xfe d`ni d`kfniery requnreh oar tfe pramekt ns Nikub`tar `ih F`tkfery. Xfe d`kfnie wncc
be ndparteh orad `bra`h `ih purkf`seh by HBE. Oeeh dncc `ih dnxer ns tfe atfer
d`kfniery requnreh oar oeeh prakessnil wfere `s atfer tf`i tfe d`kfniery purkf`seh by
HBE `cc tfe iekess`ry d`kfniery `ih equnpdeitsfauch be purkf`seh orad cak`c d`rget
by tfe pradater kaionrdeh by fns uihert`gnil cetter.
5.2. Cnst ao ce`se D`kfniery
Uinte prnke ni
Xat`c Zrnke ni
Xat`c Zrnke ni
Heskrnptnai
Nikub`tar &F`kfery
[d`rt set <?6:: ells ecektrnk fe`tnil
Fudnhnoner sd`rt set
[d`rt F`tkf 0>,2:: ells
[et ao w`ter pnpnil sd`rt set
@nr exf`ust sd`rt set <<
Pu`itnty
EURA
ERA
Bnrr
0
8
0
0
0
;;,65:
?85
05,55:
0,0<:
8?:
;;,65:
2,56:
05,55:
0,0<:
8?:
68<;8;.;?
?856;.;;
;6>252.2<
2>26<.<>
00508.6?
@`nrteerxkff`nuccsntesrd
`rGt \
f`tkf
w
0;
0
0
02
?,5;<5
0
02
?,5;<5
0
;:>8<0<;8:..<;0;
Egr`dsenh pauctry O`rd
Z`le
supervnsnai ao nist`cc`tnai
Expart p`kgnil `ih \`refause kast
Xr`ispart orad Haetnikfed ta Ratterh`d
D`rni tr`ispart`tnai, d`rnie nisur`ike,b`ig
;,5>5
6:5
0,:::
;,5>5
6:5
0,:::
6>>>0.02
2:050.::
25:;2.;
kf`rle `ih part f`ihcnil etk…
Nic`ih tr`ispart`tnai,
0,5?5.5
0,5?5.5
;>066.:<
>6,:::
@hhntnai`c Kast ao D`kfniery `ih
Equnpdeit ta ( 5% ao tfe Xat`c Kast ao
>?802.8?
D`kfniery `ih Equnpdeit)
2,:28,??2.::
5.2 Z`reit ssttakg
Xfe kadp`iy wncc purkf`se 5::: fybrnh h`y ach kfnkgs. Xfe breeh type Bav`is Brawi wfnkf ns arnlni`teh
orad Ietferc`ihs ns e`sncy `v`nc`bce orad
or ad hadestnk kertnoneh suppcner.
X`bce 5.?=- p`reit stakg
Heskrnptnai
H`y ach kfnkgs
Pty
5:::
Uint prnke ni Eura
?.5
Xat`c kast ni Eura
;2,5::
Xat`c kast ni bnrr
60;,58>.<5
5.; Utncntnes
Xfe iekess`ry utncntnes sukf `s Ecektrnknty, \`ter, Xecepfaie `ih ra`h `kkessnbncnty requnreh oar tfe
aper`tnai ao tfe pramekt `re `v`nc`bce `t tfe pramekt snte.
Xfe pc`it's `ih aver `cc o`rd ecektrnk kaisudptnai cevec `t oucc k`p`knty per `iiud aver tfe pramekt
ye`rs ns estnd`teh ta be 02?,280.85 G\.
R`w d`tern`cs
Xfe d`mar r`w d`tern`cs
d`tern`cs tf`t `re useh ni tfe prapaseh pauctry prahuktnai
prahuktnai prame
pramekt
kt d`nicy nikcuhe
nikcuhe
Z`reit stakg H`y Ach Kfnkgs (HAKs), pauctry oeeh, w`ter, pauctry cntter, oudnl`its, _`kknies `ih
hnsnioekt`its. Xfe p`reit stakg ar p`reit h`y ach kfnkgei breeh type ns Bav`is brawi ndparteh
orad Ietferc`ihs `ihre`reh ta f`tkfnil kadderkn`c brancer/c`yer, wfere`s oeeh `ih atfer b`snk
dehnknie `re cak`ccy `v`nc`bce `t cak`c d`rget `cc `re kavereh by tfe pradater.
Oeeh kasts f`ve ` d`mar ndp`kt ai tfe praont`bncnty ao pauctry o`rd aper`tnais. Xfe fnlf kast ao
oeeh ns rec`teh ta tfe eierly, prateni, k`cknud, `ih vnt`dnis kaiteits ao tfe hnet. Xfe pauctry oeeh
`ssartdeit ta be lnvei ta tfe bnrhs hepeih ai tfenr `le, sex, `ih tfenr type. R`tnais oarduc`teh ta
Egr`dsenh pauctry O`rd
Z`le
deet iutrneit requnredeits prahuke o`ster lrawnil `ih fe`ctfner kfnkgeis, `ih tfus better prahukts
`ih dare praonts.
5.8 Eiv
Eivnra
nraide
ideit`
it`cc Ndp
Ndp`kt
`kt `sse
`ssessde
ssdeit
it
Eivnraideit`c
Eivnraideit
`c nssues
nssues ni pauctry
pauctry prahuktnai
prahuktnai pramekts
pramekts prnd`rncy
prnd`rncy nikcuhe [acnh \`ste d`i`ledeit,
d`i`ledeit,
\`stew`ter
\`st
ew`ter,, @nr ednssnais
ednssnais @ind`c hnse`ses,
hnse`ses, `ih F`z`rhaus
F`z`rhaus d`tern`cs
d`tern`cs.[acnh
.[acnh w`ste leier`teh
hurnil pauctry prahuktnai nikcuhes \`ste oeeh, `ind`c w`ste, k`rk`sses, `ih sehndeits `ih scuhle
orad
ora
d ai-sn
ai-snte
te w`stew
w`stew`te
`terr tre`t
tre`tdei
deitt o`knc
o`kncntn
ntnes
es (wfnkf
(wfnkf d`y kait`n
kait`ni
i resnhu
resnhu`c
`c `dauit
`dauitss ao lra
lrawtf
wtf
eif`ikers
eif`ike
rs `ih `itnbnatnk
`itnbnatnks,
s, `dail atfer f`z`rhaus
f`z`rhaus kaistntuei
kaistntueits).
ts). Atfer w`stes
w`stes nikcuhe
nikcuhe v`rnaus
v`rnaus
gnihs
gnihs ao p`
p`kg`
kg`ln
lnil
il (e
(e.l.
.l. oar
oar oe
oeeh
eh `i
`ih
h pe
pest
stnk
nknh
nhes
es),
), us
useh
eh ve
veit
itnc
nc`t
`tna
nai
i on
onct
cter
ers,
s, ui
uius
useh
eh / sp
span
anct
ct
dehnk`tnais, `ih useh kce`inil d`tern`cs.
Rekaddeiheh de`sures ta d`xndnze tfe eoonkneiky ao tfe aper`tnai `ih dnindnze w`steh oeeh
nikcuhe tfe oaccawnil=

Zratekt oeeh orad expasure ta r`ni `ih wnih hurnil prakessnil, star`le, tr`ispart `ih oeehnil.

D`nit`ni oeeh star`le , tr`ispart `ih oeehnil systeds ni laah wargnil kaihntnai7

D`nit`ni rekarhs ao cnvestakg oeeh use7

Use qu`cnty, uikait`dni`teh oeeh d`tern`cs

Dnindnze tfe suro`ke `re` ao d`iure ni star`le7

Cak`te
Cak
`te d`iure
d`iure pnces
pnces `w`y
`w`y orad
orad w`ter
w`ter bahnes,
bahnes, ocaahpc
ocaahpc`ni
`nis,
s, weccfe
weccfe`hs
`hs ar atfer
atfer seisnt
seisntnve
nve
f`bnt`ts7

D`tkf oeeh kaiteit ta tfe speknonk iutrntnai`c requnredeits ao tfe bnrhs ni tfenr hnooereit
prahuktnai / lrawtf st`les7

Rehuke dart`cntnes tfraulf praper `ind`c k`re `ih hnse`se preveitnai7

Kaccekt k`rk`sses ai ` reluc`r b`sns ta preveit putreo`ktnai7

Kadpast aicy hnse`se-oree k`rk`sses `ih eisure tf`t tfe kadpastnil prakess ns d`i`leh ta
preveit ce`kf `te `ih ahars (e.l. suoonkneit kaver d`tern`c, praper tedper`ture `ih dansture
kaiteit)7

Rehuke w`ter use `ih spnccs orad `ind`c w`ternil by preveitnil averocaw ao w`ternil hevnkes
`ih usnil k`cnbr`teh, wecc-d`nit`nieh seco-w`ternil hevnkes7
Egr`dsenh pauctry O`rd
Z`le

Kaitrac tfe tedper`ture, fudnhnty, `ih atfer eivnraideit`c o`ktars ao d`iure star`le ta
rehuke ednssnais7

Xr`ispart cnqunh eoocueit ni se`ceh t`igers `ih bunch ` reserve scurry star`le c`laai7

Redave cnqunhs `ih scuhle orad c`laais `s iekess`ry ta preveit avertappnil7

D`i`le scuhle `ih sehndeits orad w`stew`ter tre`tdeit systeds `s p`rt ao tfe sacnh w`ste
stre`d

Use haubce v`cves ai autcets orad cnqunh t`igs ta dnindnze tfe rnsg ao uiniteitnai`c rece`se7

Ourtfer rehuke tfe dansture kaiteit ao hry pauctry exkret`(e.l. by bcawnil hry `nr aver nt ar by
kaiveynil veitnc`tnai `nr tfraulf tfe d`iure pnts),

Use fat w`ter ar ste`d ni kce`inil `ktnvntnes niste`h ao kach w`ter, `s tfns k`i rehuke tfe
`dauit ao w`ter useh by 5: perkeit7

Nist`cc velet`tnve oncters ta tr`p sehndeit7

Nist`cc suro`ke w`ter hnversnais ta hnrekt kce`i ruiaoo `rauih `re`s kait`ninil w`ste7

Kaisnher tfe snttnil ao iew o`kncntnes t`gnil nita `kkauit hnst`ikes ta ienlfbars `ih tfe
prap`l`tnai ao ahars7

Kaitrac tfe tedper`ture, fudnhnty, `ih atfer eivnraideit`c o`ktars ao d`iure star`le ta
rehuke ednssnais7

Kaisnher kadpastnil ao d`iure ta rehuke ahar
aha r ednssnais7

No iekess`ry, `ppcy kfednk`cs (e.l. urnies nifnbntars) weegcy ta rehuke kaiversnai ao intralei
ta `ddain`7

Nist`cc hust kaccektnai systeds (nikcuhnil use ao dnsters) ni `re`s wntf husty aper`tnais (e.l.
oeeh lrnihnil)7
5.5
5.5 Nd
Ndpc
pced
edei
eit`
t`tn
tnai
ai Zc
Zc`i
`i
X`bce 5.?=- Ndpcedeit`tnai skfehuce ao tfe pramekt
2:0?
2:0<
Heskrnptnai ao `ktnvntnes
[/I
Iav.
Hek.
M`i.
0 Ce`se prakess
Egr`dsenh pauctry O`rd
Z`le
O
Oe
eb.
D`r.
@pr
D`y
Mui.
Muc.
@ul
[ep
Zrakuredeit ao d`kfniery,
2 vefnkce, equnpdeits
; purkf`se ao p`reit stakg
8 p`reit stakg lrawnil
Ell prahuktnai st`rt `ih
5 ka
kadd
ddei
eike
kede
deit
it ap
aper
er`t
`tna
nai
i
? Rep`ydeit st`rt
?. Arl
Arl`in
`inz`t
z`tnai
nai [t
[truk
ruktur
ture,
e, D`
D`i`l
i`lede
edeit
it `ih D
D`ip
`ipawe
awer
r
?.0.
?.0. Ar
Arl`
l`in
inz`
z`tn
tnai
ai`c
`c str
struk
uktu
ture
re
Xfe pramekt f`s sndpce arl`inz`tnai`c set up. Xfe cel`c oard ao tfns pramekt ns prnv`te kadp`iy,
wfere tfere exnsts ` leier`c d`i`ler wfa t`ges tfe aver`cc respaisnbncnty ao d`i`lnil tfe pramekt.
Uiher tfe leier`c d`i`ler tfe O`rd d`i`ler kaitracs tfe `ktnvntnes ao `cc hnvnsnais /prakesses/ ao
@hdninstr`tnve & FR prakess, Zrahuktnai prakess `ih D`rgetnil & kadderkn`c prakess.
Onlure 0= Arl`inz`tnai`c strukture
strukture ao typnk`c pauctry
pauctry o`rd
Leier`c D`i`ler
O`rd D`i`ler
@hdninstr`tnai `ih
Oni`ike Zrakess
Fud`i Resaurke
Hep`rtdeit
Zrahuktnai Zrakess
D`rgetnil & Kadderkn`c
Zrakess
[`ces &
D`rgetnil
Zrahuktnai
Hep`rtdeit
@kkauitnil
_eterni`ry
Ell Zrahuktnai
Hep`rtdeit
Kaitrac
[ektnai
Egr`dsenh pauctry O`rd
Oeehnil
Hep`rtdeit
Z`le
Zurkf`snil
Hep`rtdeit
?.2.
D`i`ledeit
Xfe sektar ns aie ao tfe c`bar niteisnve busniesses sa, rekruntnil peapce wntf `ppraprn`te qu`cnty
`ih qu`itnty ns `hv`it`leaus oar pauctry onrds ta kape up wntf onrd kadpetntnai ni tfe hadestnk
d`rget. Fnlfer peroard`ike, speeh, sgncc, `ih kadpeteiky hevecapdeit, t`ceit d`i`ledeit `ih
fud`i `sset reoresfnil `re tfe bunchnil bcakgs ao fud`i resaurke d`i`ledeit `ih saurke ao
sukkess oar pauctry o`rd. Ni `hhntnai, f`vnil ` wecc-struktureh arl`inz`tnai`c d`i`ledeit systed
ns aie ao tfe sukkess o`ktars ao `iy arl`inz`tnai. Xfe fner`rkfy ao heknsnai d`gnil, supernar
subarhni`te kaarhni`te `ih rec`tnaisfnp, kadduink`tnai prakess `re `cc heterdnieh by tfe i`ture
ao arl`inz`tnai`c strukture snike nt `ooekts tfe aver`cc eoonkneiky `ih peroard`ike cevec ao tfe
arl`in
arl
`inz`t
z`tnai
nai.. Cnge
Cnge tf`t
tf`t ao d`iy
d`iy d`iuo`
d`iuo`ktu
kturn
rnil
il est`bc
est`bcns
nsfde
fdeits
its pauctry
pauctry subsek
subsektar
tar f`s `csa
`csa
ouiktnai`c `ih prahuktnai b`seh arl`inz`tnai`c strukture.
Xfe Leier`c D`i`ler ao tfe pramekt bekades @taDaf`ddeh @fdeh. Fe f`s dare tf`i > ye`r ta
> daitf oar aver`cc experneike. Xfei, kaisnhernil fns experneike `ih tfe `ssnst`ike ao o`rd
d`i`ler, sgncceh& experneikeh fnreh edpcayees d`i`le tfe pramekt.Ni `hhntnai ta tfns tfe awier ns
expekteh ta d`i`le tfe pramekt sukkessouccy bek`use fe f`s eiaulf experneike beoare `ih tfei oar
pramekt oni`iknil `t tfe s`de pramekt.
?.;.
?.;. D`
D`ip
ipaw
awer
er Re
Requ
qunr
nred
edei
eits
ts
D`ipawer ns `i esseitn`c o`ktar oar tfe sukkessouc aper`tnai ao ` pauctry o`rd snike pauctry
prahukts `re seisntnve ta tfe eivnraideit `ih kauch e`sncy be kait`dni`teh. [gncceh, [edn-sgncceh
[ edn-sgncceh
`ih uisgncceh wargers `re ieeheh ta d`i`le tfe aper`tnai ao ` pauctry o`rd. Rel`rhnil `v`nc`bncnty
ao qu`cnoneh `ih sgncceh c`bar, ni tfe kauitry, tfere `re `hequ`te lr`hu`tes ni `lrnkuctur`c `ih
`ind`c skneike `ih ni atfer onechs ao stuhy requnreh by tfe pramekt. Ni leier`c, tfns pramekt f`s
`baut 0<`hhntnai`cperd`ieitedpcayees.
<. Oni
ni`i
`ikn
kn`c
`c [t
[tuh
uhy
y
<.0.
<.0. Ni
Nive
vest
stde
deit
it au
autt cc`y
`y
Egr`dsenh pauctry O`rd
Z`le
Orad tfe tat`c nivestdeit ouih Bnrr 0;,??:,:<>ns oar onxeh nivestdeit kasts Bnrr >,<:;,020
>,<:;,02077 Bnrr
2,:28,??2.::
2,:28,?
?2.:: oar HBE ce`se `dauit7Bnrr
`dauit7Bnrr ;,<;0,5:2
;,<;0,5:2ns
ns oar wargnil k`pnt`c,Bnrr
k`pnt`c,Bnrr 0;8,;8?ns oar ZreAper`tnil Expeise `ih tfe red`ninil Bnrr >0,00: ns oar Zre-aper`tnil niterest.
Xfe het`nc ao tat`c pramekt nivestdeit autc`y ns preseiteh ni tfe t`bce 6.0 `s oaccaw =Heskrnptnai
Exnstnil
Bunchnil & Kaistruktnais
2,265,?8:
D`kfniery & Equnpdeits (ce`se)
Zc`iieh
Xat`c
2,265,?8:
2,:28,??2
2,:28,??2
aoonke Ourinture & Onxture , Equnpdeits
`ih d`kfniery
_efnkce
;,6;>,?55
;,6;>,?55
0,55;,0?8
0,55;,0?8
[ub tat`c
<,?<6,85>
wargnil k`pnt`c
[ub tat`c
Zre- Aper`tnil Expeise
>,<:;,020
;,<;0,5:2
;,<;0,5:2
;,<;0,5:2
;,<;0,5:2
0;8,;8?
0;8,;8?
Zre- Aper`tnil Niterest
[ub tat`c
2,:28,??2
0;8,;8?
Lr`ih Xat`c
<,602,6:5
pc`iieh awiers wargnil k`pnt`c +ce`se
`dauit
2:% ao pc`iieh awiers equnty +ce`se
>0,00:
>0,00:
>0,00:
225,85?
5,68<,2<8
0;,??:,:<>
5,<5?,0?;
0,050,2;; (5:% 4 5<5,?0? ni k`sf bcakgeh)
6:% ao pc`iieh awiers equnty + ce`se
8,?:8,>;0
@s we f`ve trneh
trneh ta hepnkt
hepnkt ni tfe t`bce
t`bce `bave,
`bave, orad tfe tat
tat`c
`c pc`ieh kast ao tfe pramek
pramektt Bnrr
5,<5?
5,<5?,0
,0?;
?; tfe
tfe prad
pradat
ater
er warg
wargni
nil
l k`pnt
k`pnt`c
`c `ih ce
ce`s
`see `dau
`dauit
it77 or
orad
ad tf
tfns
ns tf
tfee pr
prad
adat
ater
er sf
sfau
auch
ch
kaitrnbute 2:% bnrr0,050,2;; `s `i equnty kaitrnbutnai ni k`sf ar 5:% ni k`sf tf`t ns 5<5,?0? `ih
5:% ni gnih `ih tfe rest ao Bnrr 2,:28,??2 wncc be oni`ikeh by tfe HBE ni tfe oard d`kfniery
ce`se. Xfe het`nc ao ouih `ccak`tnai `ih saurke ao ouih ns hepnkteh ai tfe `bave t`bce.
Egr`dsenh pauctry O`rd
Z`le
Zramekt Oni`ikn`c Resucts
@. Zraont`b
Zraont`bncnt
ncnty/ca
y/cass
ss oarek
oarek`st
`st
Zraont/cass oarek`st preseits tfe resucts ao pramekt„s aper`tnais hurnil ` pernah ao tnde. Nt sfaws
nikade e`rinil orad tfe pramekt `ih expeises nikurreh ni `tt`ninil tfe nikade. Xfe pramekteh
praont/cass st`tedeit ao tfe pramekt reve`cs tf`t tfe pramekt wncc e`ri praont ao Bnrr <,?6;,;:5 hurnil
nts onrst ye`r ao nts aper`tnai `ih e`ri praont ao Bnrr <,806,:28 `t tfe 0: tfye`r ao pramektnai. Xfns
nihnk`tes tf`t tfe pramekt kauch rui praont`bce busniess veiture `ih k`i d`nit`ni abmektnve ao nts
est`bcnsfdeit `t kadpetntnve qu`cnty `ih prnke.
B. K`s
`sf
f ocaw
caw
K`sf ocaw pramektnai pravnhes ` caag `t tfe davedeit ao k`sf ni `ih aut ao tfe pramekt. Nt ns
ndpart`it ni heterdninil wfetfer ar iat ` pramekt f`s eiaulf k`sf ta p`y nts bnccs, f`ihce expeises
`ih `kqunre
`kqunre `ssets
`ssets.. B`seh
B`seh ai tfns
tfns o`kt,
o`kt, tfe oarek`st
oarek`steh
eh iet k`sf b`c`ik
b`c`ikee sfaws
sfaws ` b`c`ik
b`c`ikee ao
Bnrr<,568,82< ni tfe onrst ye`r `ih wncc lraw up ta Bnrr >:,82:,2>0 `t tfe 0: tfye`r ao pramektnai
pernah, hedaistr`tnil tf`t tfe pramekt wncc iat o`ke cnqunhnty kaistr`nit ta oni`ike nts aper`tnai`c
kasts `s wecc `s hebt abcnl`tnai.
K. B`c`ike
B`c`ike [feet
[feet Zrame
Zramektna
ktnai
i
B`c`ike [feet Zramektnai ns useh ta pravnhe nisnlft nita `ssets `ih hebts ao tfe pramekt `t `
p`rtnkuc`r panit ni tnde. Xat`c `ssets ao tfe pramekt expekteh ta rnse orad Bnrr0;,??:,:<> hurnil tfe
onrst aper`tnai`c ye`r ta Bnrr >>,860,8>?`t tfe 0:tfye`r ao pramektnai ye`r.
6. [A
[AKN
KNA
A EKA
EKAIA
IADN
DNK
K ND
NDZ@
Z@KX
KX[
[
6.0..
6.0

[ak
[aknana-Eka
Ekaiad
iadnk
nk [n
[nlin
linnk`
nk`ike
ike a
aoo tfe Zau
Zauctr
ctry
y Zrame
Zramekt
kt
[aurke
[aur
ke ao Laverid
Laverideit
eit Nikade
Nikade= pauctry
pauctry prahuktna
prahuktnai
i wnccs
wnccs pravnh
pravnhes
es nikade
nikade t`x ta tfe
laverid
lave
rideit
eitss wfnkf
wfnkf ni turi
turi serve
serve oar hnooerei
hnooereitt nior`s
nior`stru
truktu
ktures
res ni tfe kauitr
kauitry
y wfei
wfei tfe
exedpteh ye`r eiheh.

Kre`te Mab Appartuinty= Xfepramekt requnres batf sgncceh `ih sednsgncceh c`bar oarke `ih
feike wncc apei mab appartuintnes oar tfed `ih tfereby nikre`se nikade ao tfe wargers `ih
Egr`dsenh pauctry O`rd
Z`le
ndprave tfenr cnvnil st`ih`rhs. Xfe pramekt kre`tes 0< `hhntnai`c perd`ieit mab appartuinty
ta tfe saknety.

[`vnil ao Oarenli Kurreiky `ih Ndpart [ubstntutnai = Xfe hevecapdeit ao tfns sub-
sektar wncc s`ve tfe `dauit ao oarenli kurreiky tf`t iekessnt`tes ta ndpartnil fei oar de`t
`ih oertnce ells.

Xekfiacaly `ih Giawcehle Xr`isoer = Xfe hevecapdeit ao tfns subsektar k`i brnil tfe
tr`isoer ao giawfaw `ih tekfiacaly by nitrahuknil daheri prahuktnai tekfinques tf`t
aptndnze ynech `ih qu`cnty ao h`y ach kfnkgs `ih puccets tf`t `re kadpetntnve ni tfe hadestnk
d`rget ni terds ao prnke, qu`cnty `ih etk.
>. KA
KAIK
IKCU
CU[N
[NAI
AI @I
@IH
H RE
REKA
KADD
DDEI
EIH@
H@XN
XNAI
AI
>.0.
Kaikcusnai
Zramekt `ppr`ns`c te`d f`s laie tfraulf `cc onces ta `ssess tfe vn`bncnty ao tfe pramekt ni terds ao
d`rget, tekfink`c, oni`ikn`c `spekts `ih kade up wntf tfe oaccawnil kaikcusnai.
Xfns ns ` ce`se pramektprapaseh oarEgr`d[enhZauct`ry ni tfe @df`r` I`tnai`c Relnai`c [t`te,
Aradn` ]aie, `ih Kfeo`(:2)gebece= ;::GDs orad @hhns @b`b`.
Xfe tat`c c`ih fachnil ao tfe pramekt ns `baut 20::: d2wfnkf ns abt`nieh tfraulf Ce`se wntf ce`se
`lreedeit pernah ao <: ye`rs.
D`rget `ssessdeit ao tfe pramekt nihnk`tes tf`t tfe hed`ih oar pauctry prahukts ns uis`tur`teh
wfnkf nihnk`tes tfere ns `dpce appartuinty oar tfe exp`isnaitfe pramekt.
Xfe pramekt ns expekteh ta st`rt nts aper`tnai oar aicy oeeh dnccnil `ih dnxnil d`kfnie `t nintn`c
k`p`knty ao 6:% `ih nikre`se by 5% `iiu`ccy uitnc `tt`ni`bce k`p`knty >:% ns re`kfeh ni ye`r
tfree `ih `oter.
Xfe pramekt ns expekteh ta kre`te edpcaydeit appartuinty oar `baut 0< `hhntnai`c Edpcayees. Aut
ao tfns tfe oeeh oarduc`tnai `ih prakessnil uint wargs twa sfnots per h`y wntf 6 wargnil faurs
per sfnot oar tfe tat`c ao ;:: wargnil h`ys per `iiud. Ni `hhntnai tfe est`bcnsfdeit ao pauctry
Egr`dsenh pauctry O`rd
Z`le
pramekt wncc kaitrnbute ta tfe LHZ, nikre`ses tfe nikade ao tfe wargers edpcayeh `ih awiers,
tr`isoer tekfiacaly, nikre`ses tfe autput batf ni qu`cnty `ih qu`itnty, `ih leier`tes subst`itn`c
reveiue ta tfe laverideit.
@taDaf`ddeh @fdehns tfe Leier`c D`i`ler ao tfe pramekt. Fe f`s `baut > ye`rs `ih > daitf
aver `cc experneike. Xfei kaisnhernil fns experneike `ih tfe `ssnst`ike ao qu`cnoneh o`rd d`i`ler
`ih atfer qu`cnoneh, sgncceh & experneikeh fnreh edpcayees ns expekteh ta d`i`le tfe pramekt
sukkessouccy.
>.2.
Re
Reka
kad
ddeih`tnai
Xfee pram
Xf
pramek
ektt ns oaui
oauih
h ta be oni`
oni`ik
ikn`
n`cc
ccy
y vn`b
vn`bce
ce,, ek
ekai
aiad
adnk
nk`c
`ccy
cy `h
`hv`
v`it
it`l
`lea
eaus
us & sakn
sakn`c
`ccy
cy
hesnr`bce.B`seh ai tfe `bave o`kts tfeBr`ikf Ce`se @ppr`ns`c te`d f`s prapaseh `ih `ppraveh `
ca`i
ca`
i `dauit ao Bnrr 2,:28,??2.::
2,:28,??2.:: ta Egr`d[enhZauctry prahuktnai pramekt uiher tfe oaccawnil
terds & kaihntnais.
Egr`dsenh pauctry O`rd
Z`le
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