IMPLEMENTING RULES AND REGULATIONS OF THE BATAS KASAMBAHAY Domestic Workers Act !DWA" Republic Act No.

10361 Republic Act 10361 is an Act Instituting Policies for the Protection and Welfare of Domestic Wor ers! other"ise no"n as #Domestic Wor ers Act$! or #%atas &asambaha'.$ 1. When "as it signed into la"(

It "as signed b' President %enigno ). A*uino III on 1+ ,anuar' -013. IRR Publication. /a' 10! -013 and effecti1it' 12 da's after its publication. 3ence! 4ffecti1it' of IRR. #$%e &' ()*&

5Domestic Wor ers Act6 is also no"n as 5&asambaha' 7a"6 or 5%atas &asambaha'.6 As defined b' RA 10361. 5Kasambahay6 is a person engaged in domestic work within an employment relationship such as a househelp! nursemaid or 5'a'a6! coo ! gardener! or laundr' person. 5Kasambahay6 e8cludes those performing domestic work on an occasional or sporadic basis.

%asic %enefits9Rights that are institutionali:ed in the DWA or &7( 1. -. 3. =. 2. minimum "age rest periods ser1ice incenti1e lea1e ;)I7< 13th month pa' social securit' benefits. OTHER HIGHLIGHTS+ I, RIGHT TO EDU-ATION AND TRAINING, > 3)@ II, ?pportunit' to finish %asic 4ducation! i.e. 4lementar' and

DUTY OF TESDA+ !TESDA is m.%/.te/+" 1. -. Ao facilitate ABB4)) of a &asambaha' to 4fficient Araining on Aechnical>Cocational 4ducation@ and Ao coordinate "ith the National Wages and Producti1it' Bommission ;NWPB< and the RAWP%s to de1elop a s ill9competenc'>based pa' s'stem.

III,

ME-HANISM FOR THE RES-UE AND REHABILITATION OF AN ABUSED KASAMBAHAY A. Breation of Rescue Aeam composed of. ;1< /unicipal or Bit' )ocial Welfare ?fficer! ;-< Boncerned %aranga' ?fficials! and

;3< Proper 7a" 4nforcement Personnel. > Dut' of Rescue Aeam. 1. Ao immediatel' respond to an' report of abuse@ and -. Ao ensure the full protection of the rights of the rescued &asambaha' "hile under its control and custod'. %. Reco1er' and Rehabilitation of an Abused &asambaha' > 7egal 4ntitlement to. 1. -. 3. =. 2. 6. I0, temporar' shelter counseling free legal ser1ices medical or ps'chological ser1ices li1elihood and s ills training! and other rele1ant ser1ices as ma' be necessar'.

E1E-UTION OF WRITTEN -ONTRA-T OF EMPLOYMENT

1. 4R D & are directed to e8ecute a "ritten emplo'ment contract before the commencement of the ser1ice of a &asambaha'. -. Ahe contract must be in a language or dialect understood b' both the &asambaha' and the emplo'er. ;Eor this purpose. A model emplo'ment contract is pro1ided for in the IRR< 3. Eeatures of the model emplo'ment contract. > > > It is "ritten in Eilipino It contains pro1isions relating to the &$s duties and responsibilities! including pro1isions on Rest Da's and 7ea1es! and Bompensation and %enefits! among others< Pro1ides for signature bloc s for "itnesses. Reason. Because under the IRR, either party may request the Barangay Chairman or his/her designated officer to read and explain the content of the contracts and to serve as witness thereon 2UESTIONS 3 ANSWERS ON BATAS KASAMBAHAY PART *, BA-KGROUND 1. What is Republic Act 10361(

Republic Act 10361 is an Act Instituting Policies for the Protection and Welfare of Domestic Wor ers! other"ise no"n as #Domestic Wor ers Act$! or #%atas &asambaha'.$ -. When "as it signed into la"(

It "as signed b' President %enigno ). A*uino III on 1+ ,anuar' -013. 3. When "ill the la" become effecti1e(

Ahe la" ta es effect fifteen ;12< da's after its complete publication in the ?fficial Fa:ette or in at least t"o ;-< national ne"spapers of general circulation. Eor its effecti1e implementation! R.A. 10361 pro1ides for the formulation of an Implementing Rules and Regulations "ithin 00 da's after the la" ta es effect. Ahe IRR shall ta e effect 12 da's after its official issuance. =. What is the significance of the passage of the la"(

Ahe la" is a landmar piece of labor and social legislation that recogni:es for the first time domestic "or ers as similar to those in the formal sector. It strengthens respect! protection! and promotion of the rights and "elfare of domestic "or ers or asambaha'. 2. 3o" long did it ta e the Bongress to pass the la"(

It too si8teen ;16< 'ears for Bongress to pass the &asambaha' 7a" or /agna Barta for Domestic Wor ers. Ahe last legislation passed in Bongress "as in 1003 or nineteen ;10< 'ears ago. Ahis "as Republic Act No. G622! or An Act Increasing the /inimum Wage of 3ousehelpers. 6. Hnder the present administration! "hat initiati1es ha1e been ta en to fast>trac the passage of the la"(

Ahe President! in his first )?NA in -010! called for a legislation to benefit household "or ers. %ills "ere immediatel' filed in both houses of Bongress "hich resulted in the appro1al of consolidated )enate %ill No. G+ in -011 and 3ouse %ill No. 61== in -01-. It too onl' t"o ;-< 'ears for both bills to pass Bongress through the leadership of )enator ,inggo' 4Iercito 4strada and Representati1e 4mil 7. ?ng. Ahe %atas &asambaha' can also be referred to as the 54strada>?ng 7a"6. G. What de1elopments in the International 7abour ?rgani:ation contributed to the earl' passage of the la"(

In ,une -011! I7? Bon1ention No. 1+0 or the Decent Wor for Domestic Wor ers Bon1ention "as adopted during the International 7abour Bonference. Ahis contributed to the earl' passage of the la". Ahe Philippines chaired the t"o>'ear double discussion on the Bon1ention and Recommendation at the Bonference Bommittee on Domestic Wor . +. Did the Philippines ratif' the Bon1ention and if so! "hen(

Jes. President %enigno ). A*uino III ratified the Bon1ention on 1+ /a' -01- and the )enate concurred in the ratification on 06 August -01-. 0. What is the effect of the ratified Bon1ention to the Philippines(

Ahe ratification of the Bon1ention created legal obligation for the Philippines to obser1e the principles embodied in the Bon1ention! both in la" and in practice. 10. When "ill the ratified Bon1ention ta e effect(

Ahe Bon1ention "ill ta e force and effect on 02 )eptember -013! a 'ear after the deposit of the Philippine instrument of ratification "ith the I7? on 02 )eptember -01-.

11.

What is the added significance of the &asambaha' 7a" in relation to our compliance re*uirement "ith I7? Bon1ention 1+0(

Ahe %atas &asambaha' forms part of our progressi1e compliance "ith I7? Bon1ention No. 1+0. 1-. 3o" man' domestic "or ers are estimated to benefit from the la"(

4stimates place the number of local asambaha' at 1.0 million. PART II, THE LAW 1. Who are the asambaha' co1ered b' the la"(

All asambaha' engaged in domestic "or "ithin an emplo'ment relationship! such as! but not limited to! the follo"ing. a. b. c. d. e. f. general househelp@ nursemaid or 'a'a@ coo @ gardener@ laundr' person@ "or ing children or domestic "or ers 12 'ears and abo1e but belo" 1+ 'ears of age@ or g. an' person "ho regularl' performs domestic "or in one household on an occupational basis ;li1e>out arrangement<. -. Who are not co1ered(

Ahe follo"ing are not co1ered b' the %atas &asambaha'. a. b. c. d. 3. ser1ice pro1iders@ famil' dri1ers@ children under foster famil' arrangement@ and an' other person "ho performs "or occasionall' or sporadicall' and not on an occupational basis.

Who are children under foster famil' arrangement(

Bhildren under foster famil' arrangement are those "ho are li1ing "ith a famil' or household and are pro1ided access to education and gi1en an allo"ance incidental to education! i.e. 5baon!6 transportation! school proIects! and school acti1ities. =. What are the e8amples of persons performing "or occasionall' or sporadicall' and not on an occupational basis( a. A Ianitress doing irregular laundr' "or for a household during rest da'@ b. A construction "or er doing casual gardening Iob for a household@ or c. A hospital nurse! or a student! doing bab'>sitting Iob. 2. What is the emplo'able age for a asambaha'(

Eifteen ;12< 'ears old and abo1e.

6.

Hnder "hat conditions ma' the emplo'ment of children fifteen ;12< but belo" eighteen ;1+< 'ears of age be made( a. Ahe' shall not be allo"ed to "or for more than eight ;+< hours a da'! and in no case be'ond fort' ;=0< hours a "ee @ b. Ahe' shall not be allo"ed to "or bet"een ten o$cloc in the e1ening and si8 o$cloc in the morning of the follo"ing da'@ c. Ahe' shall not be allo"ed to do ha:ardous "or @ and d. Ahe' shall be gi1en access to education and training.

G.

Who is the emplo'er of a asambaha'(

An emplo'er is an' person "ho engages and controls the ser1ices of a asambaha' and is part' to the emplo'ment contract. +. Hnder the la"! "ho are included in the emplo'er$s household to be pro1ided direct ser1ice b' the asambaha'(

Immediate famil' members or other occupants of the house. 0. 3o" can an emplo'er hire a asambaha'(

An emplo'er can hire directl' or through pri1ate emplo'ment agencies ;P4A< registered "ith D?74 regional offices. 10. Who pa's the cost of hiring a asambaha'(

Ahe emplo'er! "hether the asambaha' is hired directl' or through pri1ate emplo'ment agencies! shall shoulder the e8penses for hiring. Ahe asambaha' shall not be charged of an' cost of the recruitment! placement! or finder$s fee. 11. Who shall pa' the deplo'ment transportation! of the asambaha'( e8penses! or cost of

Ahe emplo'er! "hether the asambaha' is directl' hired or through pri1ate emplo'ment agencies! shall pa' the e8penses that are directl' used for the transfer of the asambaha' from place of origin to the place of "or . 1-. When can an emplo'er be reimbursed of the deplo'ment e8penses(

When the asambaha' unreasonabl' lea1es the emplo'er "ithin si8 ;6< months from the time he9she "as hired. 13. Are there pre>emplo'ment re*uirements(

Jes. %efore entering into an emplo'ment contract! the emplo'er /AJ re*uire the follo"ing from a asambaha'. a. /edical certificate or health certificate issued b' a local go1ernment health officer@ b. %aranga' and police clearance@ c. N%I clearance@ and d. Dul' authenticated birth certificate or! if not a1ailable! 1oter$s identification card! baptismal record! or passport sho"ing the asambaha'$s age.

1=.

Is there an instance "hen the pre>emplo'ment re*uirements are mandator'(

Jes! "hen the emplo'ment of the asambaha' is facilitated through a P4A. 12. Who pa's for the cost of the pre>emplo'ment documents(

Ahe prospecti1e emplo'er or recruitment agenc' pa's for the cost. 16. Is it a re*uirement for a asambaha' to be trained and certified b' A4)DA prior to emplo'ment(

No. 3o"e1er! the asambaha' is encouraged to undergo competenc' assessment and be certified b' A4)DA. Araining is not a re*uirement for competenc' assessment. 1G. Is a contract necessar' before entering into an emplo'ment for domestic "or (

Jes. Ahe emplo'er and the asambaha' shall enter into a contract of emplo'ment "ritten in a language or dialect understood b' them. 1+. What should be the contents of the emplo'ment contract(

Ahe emplo'ment contract must specif' the follo"ing. a. b. c. d. e. f. g. h. i. I. . 10. Duties and responsibilities of the asambaha'@ Period of emplo'ment@ Bompensation@ Authori:ed deductions@ 3ours of "or and proportionate additional pa'ment@ Rest da's and allo"able lea1es@ %oard! lodging and medical attention@ Agreements on deplo'ment e8penses! if an'@ 7oan agreement@ Aermination of emplo'ment@ and An' other la"ful condition agreed upon b' both parties. asambaha'( If 'es!

Is the emplo'er re*uired to register the "here(

Jes. Ahe emplo'er is re*uired to register the asambaha' in the Registr' of Domestic Wor ers in the %aranga' "here the emplo'er resides. Eor this purpose! the DI7F in coordination "ith the D?74! shall formulate a registration s'stem. -0. What are the mandator' benefits of the asambaha'( a. b. c. d. e. f. g. h. -1. /onthl' minimum "age@ 2 da's annual ser1ice incenti1e lea1e "ith pa'@ 13th month pa'@ ))) benefit@ Phil3ealth benefit@ Pag>I%IF benefit@ Dail' rest period of + ;total< hours@ and Wee l' rest period of -= ;uninterrupted< hours.

What are the other rights and pri1ileges of the asambaha'(

a. b. c. d. e. f. g. h. --.

)tandard of Areatment@ %oard! lodging! and medical attendance@ Right to Pri1ac'@ Access to communication facilities Access to education and training@ Right to be pro1ided a cop' of the emplo'ment contract@ Right to Bertificate of 4mplo'ment@ and Ereedom from emplo'er$s interference on "age disposal.

3o" much is the monthl' minimum "age of a asambaha'(

Eor those emplo'ed in. a. National Bapital Region > P-!200.00@ b. Bities and 1st class municipalities > P-!000.00@ !"ee attached copy of the #st class municipalities$ c. ?ther municipalities > P1!200.00. -3. When and ho" "ill the monthl' minimum "age of the asambaha' be increased(

?ne 'ear after the effecti1it' of the la"! the Regional Aripartite Wages and Producti1it' %oards shall re1ie"! and if proper! determine and adIust the minimum "age. Ahe %oards shall coordinate "ith A4)DA on the "age re1ie" and adIustment based on the asambaha'$s competenc' le1el! in line "ith the thrust to professionali:e the domestic ser1ice sector. -=. If the asambaha' is alread' recei1ing o1er and abo1e the monthl' minimum "age rate! can the emplo'er reduce the "age(

No. %enefits alread' being enIo'ed b' the asambaha' cannot be reduced under the principle of non>diminution of benefit. Eor e8ample! if the asambaha' is alread' recei1ing P=!000 prior to the implementation of the la"! the emplo'er shall continue to pa' the same rate to the asambaha'. Hnder the same e8ample! the emplo'er and the asambaha' cannot 1alidl' enter into an agreement to use the e8cess amount o1er the minimum "age to pa' the ))) premiums! and Phil3ealth and Pag>I%IF contributions. -2. When "ill a asambaha' be co1ered b' )))! Phil3ealth! and Pag> I%IF(

After one ;1< month from emplo'ment. -6. Who "ill pa' the ))) premium! and Phil3ealth and Pag>I%IF contributions of the asambaha'(

Ahe emplo'er! if the "age of the asambaha' is less than P2!000.00. If the "age of the asambaha' is P2!000.00 or more! the asambaha' "ill pa' his9her share in the premiums9contributions. -G. In "hat form and "hen "ill the "age of a asambaha' be paid(

In cash! at least once a month.

-+.

Ban the emplo'er pa' the cash(

asambaha' in an' form other than

No. Pa'ment of "ages b' means of promissor' note! 1oucher! coupon! to en! tic et! chit! or an'thing other than the cash "age is prohibited. -0. Is the emplo'er obliged to issue pa' slip upon pa'ment of salar' of the asambaha'(

Jes. Ahe emplo'er shall at all times pro1ide the asambaha' "ith a cop' of the pa' slip e1er' pa' da' containing the amount paid and all deductions made! if an'. 30. 3o" long should the emplo'er eep copies of the pa' slips(

Ahree ;3< 'ears from issuance. 31. When can the asambaha' a1ail of the 2>da' annual )er1ice Incenti1e 7ea1e(

After one ;1< 'ear of ser1ice. 3-. What "ill happen to the unused annual )er1ice Incenti1e 7ea1e(

Ahe unused annual )er1ice Incenti1e 7ea1e "ill be forfeited and "ill not be con1ertible to cash. 33. 3o" is the 13th month pa' computed and "hen is it paid(

In computing the 13th month pa'! the total basic "age recei1ed in a gi1en calendar 'ear shall be di1ided b' 1-. Ahe amount deri1ed shall be paid not later than December -=. 3=. Who determines the "ee l' rest period of the asambaha'(

Ahe emplo'er and the asambaha' ma' agree on the schedule of the "ee l' rest period. 32. ?n "hat ground "ill the emplo'er respect the preferred "ee l' rest da' of the asambaha'(

Ahe emplo'er shall respect the preferred "ee l' rest da' of the asambaha' onl' on religious ground. 36. Does the la" asambaha'( ha1e pro1isions protecting emplo'ers of

Jes. Ahe' include. a. Prohibition against pri1ileged information@ b. 4mplo'er ma' re*uire certain pre>emplo'ment documents prior to engagement@ c. 4mplo'ers are assured of *ualit' ser1ices through D?74> A4)DA training! assessment! and certification of asambaha'@ d. Eorfeiture of 12>da' unpaid salar' should domestic "or er lea1e residence of emplo'er "ithout an' Iustifiable reason@ and

e. Right to terminate the emplo'ment on Iustifiable grounds. 3G. Ban the asambaha' terminate the contract at an' time(

Jes! on the follo"ing grounds. a. Cerbal or emotional abuse of the asambaha' b' the emplo'er or an' member of the household@ b. Inhuman treatment including ph'sical abuse of the asambaha' b' the emplo'er or an' member of the household@ c. Bommission of a crime or offense against the asambaha' b' the emplo'er or an' member of the household@ d. Ciolation b' the emplo'er of the terms and conditions of the emplo'ment contract and other standards set forth under this la"@ e. An' disease preIudicial to the health of the asambaha'! the emplo'er! or member9s of the household@ and f. ?ther causes analogous to the foregoing. 3+. Ban the emplo'er also terminate the contract at an' time(

Jes! on the follo"ing grounds. a. /isconduct or "illful disobedience b' the asambaha' of the la"ful order of the emplo'er in connection "ith the former$s "or @ b. Fross or habitual neglect or inefficienc' asambaha' in the performance of duties@ b' the

c. Eraud or "illful breach of the trust reposed b' the emplo'er on the asambaha'@ d. Bommission of a crime or offense b' the asambaha' against the person of the emplo'er or an' immediate member of the emplo'er$s famil'@ e. Ciolation b' the domestic "or er of the terms and conditions of the emplo'ment contract and other standards set forth under this la"@ f. An' disease preIudicial to the health of the asambaha'! the emplo'er! or member9s of the household@ and g. ?ther causes analogous to the foregoing. 30. Ban the emplo'er and an'time( asambaha' terminate the contract

Jes! pro1ided that the upon "ritten notice.

asambaha' and the emplo'er mutuall' agree

=0.

If the duration of the domestic ser1ice is not determined in the contract! can a asambaha' or the emplo'er terminate the contract an'time(

Jes. 4ither the emplo'er or the asambaha' ma' gi1e notice to end the "or ing relationship fi1e ;2< da's before the intended date of the termination of ser1ice. =1. What are the entitlements of a b' the emplo'er( asambaha' unIustl' dismissed

a. ?utright pa'ment of earned "age@ and b. Indemnit' benefit in the form of "age e*ui1alent to fifteen ;12< da's "or . =-. What are the liabilities of a asambaha' "ho lea1es his9her emplo'er "ithout Iustifiable reason( a. Eorfeiture of "age e*ui1alent to fifteen ;12< da's "or @ and b. Ao reimburse the deplo'ment e8penses! if the emplo'ment contract is terminated "ithin si8 ;6< months from emplo'ment. =3. If there is non>pa'ment or underpa'ment of "age and other labor>related concerns! "here can the asambaha' see assistance( assistance from the nearest D?74

Ahe asambaha' can see field9pro1incial9regional office. ==.

What is the liabilit' of a pri1ate emplo'ment agenc' to the asambaha' in case of non>pa'ment or underpa'ment of "age and other labor>related disputes(

If the asambaha' "as hired through a Pri1ate 4mplo'ment Agenc'! the P4A is Iointl' and solidaril' liable "ith the principal emplo'er for an' unpaid "age! "age>related benefits! and other benefits due the asambaha' =2. What are the declared responsibilities of the Pri1ate 4mplo'ment Agenc' under the la"( a. 4nsure that the asambaha' is not charged or le1ied an' recruitment or placement fees@ b. 4nsure that the emplo'ment agreement bet"een the asambaha' and the emplo'er stipulates the prescribed terms and conditions of emplo'ment@ c. Pro1ide pre>emplo'ment orientation briefing to the asambaha' and the emplo'er about their rights and responsibilities under this la"@ d. &eep copies of the emplo'ment contracts@ e. Assist the asambaha' "ith respect to complaints against their emplo'ers@ and f. Booperate "ith go1ernment agencies in rescue operations in1ol1ing abused or e8ploited asambaha'.

=6.

What are the specific acts declared 5unla"ful6 under the la"( a. b. c. d. e. Re*uiring asambaha' to ma e deposits for loss or damage@ Ao place a asambaha' under debt bondage@ 4mplo'ment of children belo" 12 'ears of age as asambaha'@ Interference in the disposal of the asambaha'$s "ages@ and Withholding of the asambaha'$s "ages.

=G.

What are the penalties for the commission of unla"ful acts under the la"(

Hnla"ful acts are punishable "ith an administrati1e fine ranging from P10!000 to P=0!000 to be imposed b' the D?74 Regional ?ffices. =+. What other remedies for unla"ful acts are a1ailable under the la"(

Ahe aggrie1ed part' ma' file the appropriate ci1il or criminal action before the regular courts. =0. Does the asambaha'( la" afford remed' for abused or e8ploited

Ahe la" mandates the conduct of immediate rescue of abused or e8ploited asambaha' b' the municipal or cit' social "elfare officer or a social "elfare officer from D)WD! in coordination "ith the concerned baranga' officials. Ahe la" sets out that crimes or offenses committed under the Penal Bode and other criminal la"s shall be filed "ith the regular courts.

LIST OF FIRST -LASS MUNI-IPALITIES 1 3 = 2 6 G + 0 10 11 113 1= 12 16 1G 1+ 10 -0 -1 --3 -= AF?? A7A%47;Bapital< A7A/ADA A7E?N)? A7IBIA ANFAA ANF?N? APA7IA ARAJAA ARFA? AR?R?J A)HNBI?N;)AHF< AAI/?NAN %ABN?AAN %AFANFA %AFFA? %AFH/%AJAN %A7AFAA);%IFAA< %A7A/%AN %A7A?AN %A7AJAN %A7IHAF %A/%ANF %ANFA

-2 -6 -G -+ -0 30 31 333 3= 32 36 3G 3+ 30 =0 =1 ==3 == =2 =6 =G =+ =0 20 21 223 2= 22 26 2G 2+ 20 60 61 663 6= 62 66 6G 6+ 60 G0 G1 GG3 G= G2 G6 GG G+ G0 +0 +1 ++3 += +2

%ANFH4D;Bapital< %AN)A7AN %ANAAJAN %A)4J %AAARAKA %AHAN %AHANF %AJA/%ANF %AJ?/%?NF;Bapital< %INA7%AFAN %INA7?NAN %INANF?NAN %IN/A74J %?AB;Bapital< %?BAH4 %?7INA? %?NFA%?NF %?A?7AN %R??&4$)P?INA %H3I %H7ABAN %H7AN %HNAWAN %HRAH4N BA%AFAN BA%IA? BA%HFA? BAINAA BA7A%ANFA BA7ABA BA7ANA)AN;%AJAF< BA7A)IA? BA7AARACA BA7AHAF BA7IN?F BA7H/PIA BA7HJA BA/A7IF BA/I7INF BANDA%A BAND47ARIA BAPA) BARAFA BAR/4N BAR/4N BAR/?NA BARRANF7AN BAAANAHAN BAAAR/AN;Bapital< BAHAJAN B7AC4RIA B?7H/%I? B?/P?)A47A B?NB4PBI?N B?N)?7ABI?N B?R?N BHJAP? DAAN%ANAAJAN DA7AFH4A4 DARAFA ;7?B)IN< DAAH%7A3A.)IN)HAA

+6 +G ++ +0 00 01 003 0= 02 06 0G 0+ 00 100 101 10103 10= 102 106 10G 10+ 100 110 111 11113 11= 112 116 11G 11+ 110 1-0 1-1 1-1-3 1-= 1-2 1-6 1-G 1-+ 1-0 130 131 13133 13= 132 136 13G 13+ 130 1=0 1=1 1=1=3 1== 1=2 1=6

DINA7HPI3AN DINAPIFH4 D?NBAR7?) D?LAR4/4DI?)ARINIDAD DH/ANFA) 4B3AFH4 47NID? ;%ABHIA< 4)P4RANKA 4)P4RANKA E7?RIDA%7ANBA FAAAARAN F4N. /ARIAN? A7CAR4K F4N4RA7NA&AR F4N4RA7AINI? ;PAPAJA< F4N4RA7ARIA) F4R?NA F7AN F?NKAFA FHAFHA FHIFHINA? FHI/%A FHIN?%AAAN FH/ABA 3AF?N?J 34R/?)A 3INIFARAN 3IN?%A>AN;A)IA< I/PA)HF>?NF INDANF INEANAA IPI7 ;Bapital< I)A%47 I)H7AN ;Bapital< IA?F?N ,ANIHAJ ,?7? ;Bapital< ,?N4) ,?)4 A%AD )ANA?) ;ARINIDAD< &A%ABAN &A%HFA? ;Bapital< &A7A/AN)IF &A7I%? ;Bapital< &ANANFA &APA7?NF &AWIA &IA/%A &IAA?AA? 7ABA)A477ANA 7APAK 7A ARINIDAD ;Bapital< 7AA& ;)ANCIB4NA4< 7A%? 7A&4)4%H 7A7A 7A7>7? 7A/%HNA? 7ANFHJAN 7ANAAPAN 74%A& 74/4RJ 7I%/ANAN

1=G 1=+ 1=0 120 121 12123 12= 122 126 12G 12+ 120 160 161 16163 16= 162 166 16G 16+ 160 1G0 1G1 1G1G3 1G= 1G2 1G6 1GG 1G+ 1G0 1+0 1+1 1+1+3 1+= 1+2 1+6 1+G 1++ 1+0 100 101 10103 10= 102 106 10G 10+ 100 -00 -01 -0-03 -0= -02 -06 -0G

7I%?N 7I%?NA 7I7?AN 7I/AJ 7INFAJ4N;Bapital< 7?P4K 7?R4A? 7?) %AL?) 7H%A? 7HP?N /AA)I/ /A%INAJ /A%INI /ABA%4%4 /AB? /ADD47A /AFA7ANF /AFP4A /A&I7A7A /A7APAAAN /A7A)IMHI /A7AJ /A7IAA /A7HNF?N /ANA?AF /ANFA7DAN /ANFAAAR4/ /AN&AJAN /AN?7?E?RAIB3 /ARAFH)AN;)AN/ARIAN?< /ARA/AF /ARI7A? /ARIC474) /A)IN7?B /AAA7A/ /AH%AN /4NIB? /IAFA? /ID)AJAP /I7AFR?) /INF7ANI77A /$7ANF /?7AC4 /?NBADA /?N&AJ? /H7ANAJ /HRBIA NA%HA NAFAIPHNAN NAFHI7IAN NAIB NARRA NA)HF%H NAH,AN N4W%AAAAN N?RKAFARAJ ?A) ?RANI ?A?N PAFA7HNFAN PAF%I7A?

-0+ -00 -10 -11 -1-13 -1= -12 -16 -1G -1+ -10 --0 --1 ----3 --= --2 --6 --G --+ --0 -30 -31 -3-33 -3= -32 -36 -3G -3+ -30 -=0 -=1 -=-=3 -== -=2 -=6 -=G -=+ -=0 -20 -21 -2-23 -2= -22 -26 -2G -2+ -20 -60 -61 -6-63 -6= -62 -66 -6G -6+

PA7ANAN PANFANAHBAN PANIMHI PANAA%ANFAN PANAH&AN PAA4R?) P4LA%7ANBA PIF&AWAJAN PI&IA PI7AR PI7I;Bapital< PI7I77A PINA/A7AJAN PINH&PH& P7ARID47 P?7ANFHI P?7?/?7?& P?RAB P?A?AAN P?K?RRH%I? PR4)ID4NA R?NA) PR?)P4RIDAD;Bapital< PH4RA?FA74RA PH7I7AN MH4K?N MH4K?N RAFAJ R4A7 RIKA7;/ARB?)< R?DRIFH4K;/?NAA7%AN< R?)A74) R?)ARI? R?)ARI? R?)ARI? R?NA) R?NA) )A%7AJAN )ANANA?NI? )ANEA%IAN )ANE4RNAND? )ANERANBI)B? )ANI7D4E?N)? )AN,?)4 )AN,?)4 )AN,?)4;Bapital< )AN,HAN )AN74?NARD? )AN7HI) )AN/ANH47 )AN/ARB47IN? )AN/ARIAN? )AN/AA4? )AN/AA4? )AN/IFH47 )AN/IFH47 )ANNIB?7A) )ANPA)BHA7 )ANP4DR? )ANRAEA47 )ANCIB4NA4 )ANAA%AR%ARA

-60 -G0 -G1 -G-G3 -G= -G2 -G6 -GG -G+ -G0 -+0 -+1 -+-+3 -+= -+2 -+6 -+G -++ -+0 -00 -01 -0-03 -0= -02 -06 -0G -0+ -00 300 301 30303 30= 302 306 30G 30+ 300 310 311 31313 31= 312 316 31G 31+ 310 3-0 3-1 3--

)ANAABAAA7INA )ANAABRHK )ANAABRHK )ANAABRHK )ANAABRHK )ANAABRHK )ANAABRHK;Bapital< )ANAA/ARIA )ANAAR?)A )ANA?A?/A) )ANA?A?/A) )ARIAJA )IAA?N )I%AFAA )I%HB? )I7ANF )INDANFAN )I?B?N )IP?B?A )IAANF&AI )?7ANA )?7AN? )HA7 )H%IB )H7AAN &HDARAA;NH7INF< )H/I)IP )HRA77A3 AAF&AWAJAN AAF?7?AN AA7A&AF AA7AC4RA AA7I%?N AA7IPA? AANAJ AANKA AAPAK AAJAAJ AAJAAJ A$%?7I AIA?NF AINA/%AB AIWI AR4NA? AHA? AH%A AH%IF?N AH/AHINI AHPI H%AJ H/INFAN CA74NBIA ;7HKHRRIAFA< CI77A)I) CINAAR CIRAB;Bapital<