+ * .  !" #$%&  '(  ) -'.

 ©  .

  .

  .

!e.:]2f+ c0!&AdobedeH5!5!%f+K c!'G-bPDFa_`(  ]  _`6H -KGgI5!.LeC hL @.  PDFE <H  _`.  _de   ! c @H C  6HF L !@0! )KAdobedeH5!5$%M>-( @3 -i.

6H>-*+)&  K=^_`j<43F(2  KAdobekl02'^ m!H L-`Adobe     L6 -6B&2m!e HK<%n !@h! @G&_`6@3 4.

C  G&:!B-)h!i?3 45LI5!  ='=!B.!<HGU o fD_`! p@ !&^ (2q M!MG&rF   KD!02EA          .f' ! -! 2fJ 3:LPDF 6@  = @G-!`m!fe. !@0! )!.HGo f! .

<= & >-!?@A2 < KI!JG&F  F L!$%MI  TV USTSSQRHG5QOP( $ N XYSTTZY[VSSS W=#H XYSTTZY[V[YZ W\'!& copyright@Iso.orgWG0  www.Iso.orgWG0]  .!-.G!'E <H>-. 68 920:55267(3 452/!01.*+()    ! "# $%&!' B-C 2D!02EA!?0 ->-F C ! .

5G&^  H ii  ! .

 © .

  .

& vi KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK & vi KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK . "#$$%  v KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ."   viii KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 3 .  vi KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK $ ( /.

6TQTQY s KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKt!nufAsQTQY Y KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK hL..!QS S KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 3!-SQS S KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK fJTQS S KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK G5!%UQT S KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK m!@hm!f@Qs T KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK .1 )2( 0 S KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK .m.3!l0QY T KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  !-h!fJ SQY T KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK nh!fJ TQY T KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 3!-SQTQY s KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK .

m1v.ufAYQTQY Y KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK.

m.m13FSQO Y KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK =F>-F'TQO Y KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK.!<HML<v.* `2SQYQO Y KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ..3!l0uJ4HTQYQO O KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK .5!5sQO Y KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK uJ4YQO Y KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK W. QO Y KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK .

OQO O KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ML<v.

m.SQOQO O KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK .:!#TQTQP P KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  fsQP Z KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 6@iYQP Z KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKo %HQZ Z KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK o %uJ4SQZ Z KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK =F!]L@hh!@TQZ Z KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK o !]L@hh!fJ HSQTQZ Z KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK Wo !]L@hh!fJ@U TQTQZ w KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK =F!.!<HsQTQZ w KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  J <sQZ w KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  J <uJ4HSQsQZ w KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  J <hLe TQsQZ iii  ! .m168 TQOQO O KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK Ge .QP P KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK m&HSQP P KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  ^fmTQP P KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK W3!-SQTQP P KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK -I m .m1@U PQO O KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 3!-SQPQO O KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK @UhLe TQPQO P KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK @Uh!U4 sQPQO P KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK m.!<HsQOQO O KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK .

 © .

  .

 [ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  J <h!U4 sQsQZ [ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  J <@U YQsQZ [ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  J <C %OQsQZ [ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  J <MLNm].TQOQZ SS KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK @fFsQOQZ SS KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK =F YQOQZ SS KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK o >-l&!OQOQZ SS KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK {!%f]h @ ufAPQZ ST KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK C.PQsQZ [ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  J <hxHufAZQsQZ SV KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK :^YQZ SV KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK:^-SQYQZ SV KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK:^h! @ TQYQZ SV KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK y^o C %sQYQZ SV KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  4 %H/!01OQZ SV KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  4 %H/!01ufASQOQZ SV KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  4 %H/!0zh!@MLNm].

6{!%Qw ST KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 3!-SQw ST KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK {!%f]TQw ST KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK =F:!AmSQTQw ST KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK Ge ] TQTQw Ss KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKh!@{!]f] sQTQw Ss KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK o {!]f] YQTQw Ss KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK !Jo G& sQw SY KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK h!0!f6HYQw SY KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 45&  SY KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK .

C.

SQOQw SY KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK G<6@#TQOQw SY KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK Gt!]6@#sQOQw SP KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  65$ TS KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK -7+ 65$ T[ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK   4  iv  ! .

 © .

  .

 . & #$% ".

.

  .

 !.

  .

'//'01!"#') *+'.   *'.

72894.- #$&'( 0! /.

"..

2! +234&.

)5/6  .

-=)   .

9 0) =104%/.

.

<% :* .

 " .0!9.

9 0- !.

%  '0'9$')>  ?$  - #$-&.

 "(ISO/IEC Directives ) .

9 0)   .

 ') 2.

.

- #$-@.

0 #$&2--#)  '0.

' : >  DBC    -: #$0 #$ 9$& =% A .

 <   $.

%!.   / >  # "$  /E.

'/G&H9%1!.'3-9.+'0.

: .

<N 9#) <H)0M.%'/>&F'/ "1 !F720  "H).-729$E.

:  .H)H9&<KBL/#) IJJK/(%.

?$ R.

6 .

.

57ISO IJJK: NJJJ O9$P!!Q =%99$P72 "KSJJKTNJJSG=1.

  "A1! =%99$PO9$P'%!9Q.

R.

.

v  ! .

 © .

  .

 & .1%.  T-%HM4H)H9&.

$..

9M.

<HM4 ).

9.

>%.-&99:'0'/A)H)H9&.

'& U%F7 %%.

99+%F729Q.

.

 .

%/ U# .

+ .

).

!A H! 2/)  ).

  #.

.

2 ". .

 02 )! "1.

02+./H)H9&.

1%.

").#$F72'$ G   &94 .

% .

 0- #$F72  ?$H)H9&.% .

% . ".

R.

49*2V! V  > HM4H9:. ./.

+.< 4R ) %)9+ +W9/-%- #$F72.

-'0 " .

7HM4% .

X.

>  %.

% .

 R '%% .

%  "IJJS/IJJJ/  ?$H)H9&Y%- #$F729.

9%.

G7+.

 $ ( /."  9 .

   '-!. <H) H9& .

 1%.

 X  %. =   .

 >  O!.

  -  #$ F72 "6.

% .

%*+''%  99.+.

-.

.

4)/4"%.

9H4/H9&!.

A)6(*HM4/'00 ".

 .Z*+ [9+'0Z%.< F9%.

'0)9+>&*+!.

%R-A -M%  '0 6 A.9 X.

 [.

P  .

9&  % *+.

  . !.

 1%. ' . >& P% HM4 +  .

). "V .X V06&H94P   .

+H9# .>&P% .'%%9.

*+F9579.

0!.-.

X ' " %#. .

X 72@%.  T2/> 036(<H)H9&.

& " %% .

. #.

 \/ " 9' .9%.

>&)! \A vi  ! .

 © .

  .

 " . /'X.

9.> $! \[ "   -/>  .

-'-!.

 \  R.

%9 . K 04R %.[7 -/> %H).72] >&S '%H9 .

.9 . .

'% 9%:9A .

.

^*+0% .

!.

0'%6%..0! . 579'% "6.

% .

:.%HM4_> W: '%.

% " .  $#.

_.

-E9.G60- #$F72% .

0QK 04R[7  A - 72  " . 0 >  6 %.

 A - '( 87 >  H* T !  T 0)(%6!94'0 "HM4--'%% . '0 V.&`?!&`7#`+V % W9.

Z %X.

a4W2= T+ " .1% T7# "X.> $! 99 .

%Z99 .

.:X.

% .

W2-->&Z.

-X.

 :%:9%. .: T?!& " .9.

-'-!.

>&53.

.

7+..

 T.&  &  45& .

  !"           48 48   .

8  9$5&.

: .

 45&.

.<      #$%& "()* 65& /&"  /&" &$'     vii  ! .

 © .

  .

  ?<  ) #@ %A"   # .

$( 4 B&  $ ( : D$. '"  .

  !" E@.

" * - + 9CA     3 .

% .1 )2( 0 '00<E.%*0 $.

.

 '  .O!H)H9&.

-:'.

#$2IJJSIJJK/ "H!> 0 +.

- / 4R/b4+1%.

E9./ +.

-'0.

% .H)H9&.

 IJJK!.

 "'%% .

%H)H9&. > 09.

":.

  2IJJS'=)99$P'0-.)9!.E9.

IJJS#$F721%.

6'057: 09.

IJJS9.

"9 Q.

).

!G7 H .%HM45.c)1 !.

)'H9d 1 !.

:.W9.#0.

).

!.

.

O!<IJJKF9.

5709.

+.'9%004%H)H9&  G 4R#$F72.

-.

.9> "HM4M%1 .G<87'.

H9.

-.

%*+'87 ":.

G.

E9. =>1  !"  6?.

& 3 '.

#$'%1.

.

)'KSJJKTNJJS?$9%.

G=<#$F729.

= "KSJJKTNJJSIJJKTNJJ]'%9.

/ 1! R"'+.

-=.

)H#   - #$F72 !$H9&/%H9P% .

8 .

H!% .<_9+H9P.

> _.

!.

G 0.

/'HM4'0.

.e.- #$F72'(87="9 +H9&/H9P/ *- W % % H9P..

'/HM4 '0'"_  9+H9P.% .

= %?+H)H9&. "- #$F72% .

%#H)H9P.4&    viii  ! .

 © .

   .

  *+#.      #$%&   .

 T!HM4 H)H9&.% .  !" 9   .

- #$F72!.

. " %.

% .

'%% .

%#X.

9.

>  .

9 %&>&[.

!.

 \/  %0M.

 9..

-'-!.

 '6.

  #1%.%.

*+''%9 .

>&W .

 \A " %..

% .

'%% .

  T #$F72VX.

VR $%$ TK!* 8 .

-%:'9/&)X.

/ "X.

1 !.

 'X.

$ X.

5/A .94.

.

% .

>  94% .

R $1*&'0TN!* 6%&   )!   ' 9 W9$% b4 =) >  1%.

  < -  #$ F72  H9 % .

 =) " .

).

.%  J.

-729%.

'0< ).

HM4.%A%-%- #$F72% .

'5/1%.

'0G!  % .

> .

-G729$.

:7&G&% 9.- #$F7  %%%'(<.

-.

! % .

 '% % .

% # X.

 . .

  HM4 3- H9  >  93.

 G .

.-G F72 '/ <B  %% H9 " %.

94..

 '     "  9079$P1%.

.

< +93=)9 %-%< F721%.

)'--/12.

)91 "*..

5.

)91'9$&9+/1%. .

.

=)9 %-%/ "! $ -–H)H9&.<+939.TNJJCeIJJJ/  F(&.

#( 0 "IJJJ/- #$%H9W9.

9%.1%.

< F72E9.G  S   ! .

© .

   .

     "V+V870.  *+#.

:\9.

/\- #$F72VX.

V 0'//)W-  .

#$%& 3 F72 H9% .  !" 3  .

  % 6.

 99.

-%'-!.

> !.H)H9P.

1%.

1.

 a4.

 '/ HM4> A) "- #$  THM4> A) N\K9 "HM4*+ %.

H)H9&.!.* .

F72#.\/ " .

=%.

.

!.

\A " .F72.0!.

Q4.

 '0M.

% A-9.!.

\[ " .F72%:9Q4.

..

99.99 .

'0M.

\ " .F72 !.

F7 9.\'0/7&` :%:92 " .

-'-!.

+X.

7+. $ *.

\  "- #$F72% .

Z % .F72H9&HM4> A)  F72%:9' HM4> A)6(% .

 X.

 %>  93.

 5/M.

 )9+ )HM49.

+.

! "[9+'H3 .F72> 1%.0!.

9&! .5@'0H)H9&.  9.

 %   . <H9P 4/   T   6  & 94 H) H9& . >Q.

 '/ A) T K  !  "9.

 !.

   <X.

1 !.

 .<9 .

O! =%.

H)H9&.)'H4 &[.

!.

.

V%$ TN !  " .V[9+'H3 .F72)9+W99. .

+% % .

%:9> 0M.0 %-' #&<[9+'H3 .

GTf !  <[9+'H3 .%H4.:.>  %%:95@9M.

'/'0".

94..

870'%%$+94 T.

9$.% "% .

*.=.

X.

. .

HM4H9:> 9M.

0&/ %:9894.

2.

.

)9A "B^S1%.

*+'*%:91 !.

> H9 ) 6G.

& #$%& 3 . 3 T H)H9&14.

'/A) T   ! .

© .

   .

     "H)W2/--1'% \/ "H) \A "- #$F72% *)- 9)P \[ " .  *+#.

 .#%Q4.

+.

'99 /HM459.

.

`*)-.

`1 \ 6 %.

 6 .

 F34& .

 9)P '/ >.

  (  -  #$ F72  V1 9)&V H9% 9.

  TK !  '-%19)P!94Q.

'0"90//!9)&% .

!.

-.

: "6  ! "H!  T.

1.A%-g_9+HM4'H)H9&.

_W .

+'/'0TN!  " .

)! \/ " .4/@HM4.

*+.

 . .

\A "9H#0\[  "-'@/045/1.

'0'/'0Tf!   .

 9 3 T46 !.

'/H)a4.

'/HM4> A) "N\K9  .

99%.

-5M%$+$#.

.

) \/ " H94P/H)H9&.H)H9&. 4&.

.

 9)P\A "H)H9&. '%+.

W$\[  68G.

 %< 03 % .

% 1%A) "S\N\S H9  T99%!19)&4&A) "29$&%:* 1. Z % %A)1'?+@2*)-"H)H9&.

 \/ "2.

H&H991O!.

)9*..)9\A "1 9-.

.

'0M.

\[ " +.

-'0/H) %1 %-9$P'/0M.

 \ "2.

'0H9 !1'/0M.

\2 .

2!.

.

Q4.:<H)H9&.

+.

 .G /HM459.

.

.9$)9+1'/'\ " .

0!.A -/.

 "A%-5  #!.

)!!2.

A-A -/@%.

.+.&HQ 1 $ 9.

-G=\ s   ! .

© .

   .

 .  *+#.     #2 %< 33 HM4.

#Q4.'/A)"H)H9&..

% .

 .  %> '29%.

HM4*)-%:9A) "*)-'? +.

#!@)9.

-!'+.

.

*%!.

19)&4(% "@)9.

-G.

 -!H)*)-.

'/A)  .

H   &  T19'6.

 #9.

-'-!.

H)H9&.1%.

9.

% .

> '29%.

'/ .H9P> A) ".

94..

% .

<'%% .

%2/_%HM4h*%& \/ "H)--=\A "H) W2/='0M.

\[ "H9P.)97#.

\ "99.

'0M.

2 4.

 D$. C&  "K\N\]K\N\B9 '%9.

W % %2!.

.

'%% .

'/'0M.

 .H9P> A)  .

  0 TH)--'/0M.

%-\/ "H)H9&.H9P> A) "HM4E9. #9. .

-'-!.

% .

.= %%.

G'.

.

\A "H)W2/.)9=9&!.

\ " .=)6 # .\[ "HM4%' .

*99.

-G=)9.

2 %%>& 3 * .

 FI 3 2&.

:</\K\B9 X.

% .

% .

% ).

!G 4<H)W2/'/'0M.

H9P> A) "H)--= . .

   %:H)W2/'0.

'/A)"HM4%# .

+.

-W   .

  !" %%>& 3 T'0M.

 .H9P> A) "H)W2/1 !.

E9Q%/K\S H9% .

% .

E9Q%.

+.H)H9&.

'/ \/ "H)H9&.> 9Q.

5/7#.

+.

6 !.

0.:H)H9&.

'/\A Y   ! .

© .

   .

  *+#.     9 &J.

52 .

.

H   52 .

.

H   "HM4+294!*$-!.

'0M.

 .H9P> A)  9G  6.

3- ' 9 EQ% .

i !*$ - >.

 HM4 H9& ' Z !.

 H9P >  A) \T"_9+ "  ! %. '/  .

234&.

'/'0M.%  .H)H9&.

 \/ "'-!.

).

!5/H)H9&.H9d99 ./' .

=9\A "HM4*+'%% .

%=9'0M.

?+)9+ )%$.E "H)H9&.

GH9P3-4.

 4$.'/'0T!   '$> 9 &J 0 H9&.

G'/"234&.

:HM4*+*$.

G '/'0M.

K " # #0 * 99. H9P> A) "H)   ( K . .

- ' + 9.

 =)9. >  HM4% H) H9& .

 '/  . H9P >  A) "H)W2/--.

9Q.H)H9&.

)!'-!.

 .?9.

.)9F724.

'/A)  "S\N\S9   !A)H9P.> H9P.)9*+.)9*) (  #2> K T' .

4.

'/A) " %- 1:.

X.

\/ "'%'H.

97Q.

\A "X.

 % ./\[ ":!!$.

%.W:\ " %-H9P./..)9'4.

2 O   ! .

© .

   .

  *+#.     "H)H9&.> 93.

'/'0.

9Q.

\ "'-!.

)/'$.

\ (  #> 0K T.

)9)9+.i%:* .//99:5/> H9P.

4.

'/A) "6.

 '-!. H)H9&.

\/ "'%% .

%1 .

X.

'-!.

\A "9).

!\[ .

  K .

 ?.

& K \T.

j*99.

!.

HM4> A) "6.

 #9.

-'-!.

1%.=6 !H)H9&.

\/ "'%% .

%%'%9.

\A A .

 K * . K H9%+9 A9.

 ..

 -/>  H#0 57X.

 % .

1%.

> 93.

M%' 9'0 '/A) "%- H9&./94%04%X. %' 9/-%94%9.9&'.

% .

 %9M.

.

'/'0T!  "H)  .

&.

7&.

. C K HM4> A) "X.

% .

1%.

> 93.

M%' 9g99H#0!.

 \/ "*H#01 !.

/7+._9+/.

/A9.

9.

<871%.

!\A "./'7+.

 . .

\[ "H)W2/1 !.

..

.2-#0.

%> 9'/'0M.4/2/:*.

 \ "S\N\S9 H9%+9 A9.

 ..

%-*)-> !\2 &5& " 0K .

!.

%'.

.

% .

 X.

 %1 !.

*.

!.

%> !.

99.

!.

'0/% \/ "X9%H )  ..\A P   ! .* " *19. '/ HM4> A) T .

© .

   .

.     " ./G$.  *+#.

G  H-+\[  9 ( 8 3K "% .

 X.

 %1 !.

*.%H9&!.

 % % W9  .HM4> A)   _9+ .

4  .

!.

 53 . .

 W9% V. %V R $ 1 .

 T!  ")`G\%9`H99!)9\ /&"  65& L /&"  65& %%>& L  .% .

=X.

1 !.

+.

1.

'/A)"X.

1 !.

* .9.

+.

_9+ T A-!. '/ HM4> A) "K\S9 H)H9&.

'/X.

1 !.

+.

HM4> A) "X.

% .

H)W2/ \/ "X.

%$+99.

1 .X.4&>&)!\A "6%:9.

%$+9%.

+Gk.

#.

  %:9!*$99:&1 !.

% 4\[ "S\N\S9 % .

%#.

 a4X.

1 !.

 '/> '29%9.

A -/=A-.% *)- \  "HM4%.

04+.

72X.

'0'/A) /@94/'.X.

*9X.

1 !.

 '.

.

 !. H)H9&.

.

 TK!  "H)+>-.

  "X.

1 !.

 9.

f\B H9% .

Z/1%.

'/'0HM4TN!   4.

 )2( #@ #$ ( L /&"  )2( #@ #$%&  5& L T!.

 -.'/HM4> A) ".

 -..%4/.

% .

Z .

'%-%H!% .

+.\/ "$ /W$.

-*99 0'%%:'H!9.% .

\A "X.

  %.

.94.

% .

\[ "HM4%:'9929%.

.

&% .

5/\ +:.

.

G'?$A)%!9$.

T%- %:4/'.

.

T!  " ? +.

/=$.

H& 0.

+$ * /&"  )2( #@ #$%&  ( L 9.

>  '%= HM4%.

9.

 '/%:.)9F72 .

.

'/A)X.

7% .% :*.

=)9.

 '/ HM4> A) "9.

9// > *.

5/%:\9.

%:\.9// .. .

%:T5/ X.

 Z   ! .

© .

   .

  *+#.      T.

i'0M.

HM4> A) "X.

% .

W9.

 \/ " !.

: %- 9%.

.

.

8 .

'W .

+.

.

9.

% .9// .

\A "H!% .

)9'4.)9X.%> HM4H9:\[  "S\N\S9 ..

%*)-> !A) "% %:'%% .

03.

'/HM4> A)% .

9. G!  '.%Z Z$'%.

/9Q.

7 %:*.71.

'.

'/HM4> A)6(X.

% .

9Q.

!  "29Q.

.

.

% .

% %.

-.

< -9.

)9'9.9/0-9.

P0%4*+'=% G!E.%T!  "/).

0X.

% .

 ..)9%  4.

 9 &J 0L T.

i%1 .

'%%$.

* %.

9.

1%.

!.

'/HM4> A) "X.

 \/ " . .

*.

.

9.

.9/ .

%  \A "'%_04.

)97Q.'%'.

 \[ .

%&.

 & 0L .

%&.

 & %%>& 0L "X.

9.

.$.

A:9.

+.

'/HM4> A) T!.

'/HM4> A)9.

$..

 / "9.

.$.

!9 \/ "9.

$..

!9' !90*!*$99:&1 !.

.)9\A "9.

.$.

!*$3-\[ c$.

G '0M.

9.

$..

# .%.

+)'% +.

:*.9.

'/HM4> A) "3- "9.

.$.

 ./.

=.*.

%+.

)9+O!.

A) 0=.

)/$#04%  )-.

/'9-0M. '0O!.E9.

)99..

$..

'0T!* "HM4X.

=A-.

 .

%&.

 & #2> 0L \T *+F72'.

.

'/A)S\N\S9/  .

*)-> !X.

% .

%%.

9*+!.

A) w   ! .

© .

   .

  *+#.     "% .

#% .

\/ " %.

A).

.94.

% .

\A "'0/ 0 %46 %-$.

'H9.

\[ "9. .

.$.

99_9+/% .

5/\ " .

#0'1 !.

*+.)9A) " %E9.

5/ % ! 0% ./E.

'0.

'/A) .

%&.

 & #> 00L " .

%c-%:2.

A)09.

$..

*+=A-.

04%9.

$..

l .)9+.

'/A) \T'/A)9.

.$.

)9+ "9.

.$.

*+% .

%#.

 .\/ "+.

[.

P94 %- .%.

\A "X.

>&94.%:9.

/'.

.

\[ ". -'i6+.

-G--X.

?$+!.

\ "X.

!#!%$#.

<+. .

[.

'.P%$+ .

.

T!  .

%&.

 & ( 30L TK\f\B9 +%.

9.

Z %%-!99.

.$.

)99)&A) "% . .

%> 9.

$..

X.

 .H9:.

\/ "*.c9.

:045/!.

\A " .

.)9.

.

9.

.$.

W ' .)9X.!9/  !9%.)9F72894'/A) "S\N\S9 99./5/.

*)-> !A) .

%&.

 & 4 65& 0L *+ % .

% #.

 9.

$. .

 )9+ '/ 0M.

 K\f\B 9  + %.

9.

  % 1 !.

 9)& .

/5/1 !. '/ A) "S\N\S9 99.

X.

*)-> !A)"9.

$..

  .

%&.

 & 52 ) K0L  >  9: X.

 X.

 '/ 0M.

 K\f\B 9  + %.

9.

 Z % 9.

$. .

 !*$ 99:& .

 '/ A) "87'0/ 0X.

.+.

-/. -.

%:!*$99:&.

'/A)"'0/ 0$ .+.

1%.-G/'.

% .

/5/!*$99:&X.% "S\N\S9 99.

%*)-> !A)  .

%&.

 & #M& %< L0L  0  .

!*$ 99:&   1 !.

 9Q.

)9 A)  "*)- >  ! 9. .

$. .

 9Q.

 !.

 A) 0)> 9Q.

F729M.

. .

9.

$..

 9Q.

 .)9'.

.

 '/A) "1%.

%:2.

 '0/ "S\N\S9 99./5/9Q.

)9X..

%*)-> !A)"6 -.

.

57X.

X.

  [   ! .

© .

   .

  *+#.A $ . 3L  >  H7# %:9 _ @ '&  "H! 94 % .     .A 3L .

 = _9.

4 X.

 1%.

 ' 0M.

.

 '/ HM4 >  A) " X.

/.

X.

1 !.

_9.

4X.

9M.

_> .

.'/A)_9.

4X.

  9.

+G9.=A)"HM4% .

 %X.

9.

>  . .

9: -/>  '9.

 .+.

 . HM4> A) "S\N\S9 .

'M4.

 .99./5/.

X.

 .*)-> !A)"'.

H&. .

A # .  .

$( 3L T'0P9 %Z .

F394A X.

W$.94 .

9)PX.'/A) ". .

.

%$+% .

\/ "92M.

% .

% .\A "H)H9&.

\[ "> 294%:H!94% .

#0'0M.

.

'/HM4> A)  =&A  /&"  4 65& 03L "H!94% .

%#_9.

4X.

'/0M.

99_9+/4/5//k.

#.

1%.

a4.

'/HM4> A)  %: A -/% 1 !.

%.

9.

> ?.

 '/ HM4> A) "_1 !.

9)&  %/ HM4 5.

! "94 .'X.

  > &.

E&" L  > &.

E&" %< L .0!.

+W9'. .

.

0!.".

+W9!. .

 +. .

[.

P% .

7#.

+.

 '/ HM4> A) \T'0/ 0.

i "X.

?$+W$.

.

 .!.

&\/ "H99Q4.

 .

!.

.+.&\A "%-.

-\[ "  %:9..+.

-!.

&\ "  %:91%.

2 ". -.

 -..%.

X.

 [9P4/1%.

   > &.

E&"N #$ ( 52 ) L   %:9%61 !.

X.'0 G  .

 .'0 7&+.

[.

d 5/!*$9 .

 . '/ HM4> A) "+.

/X.

.+.

-.% H92A.R%$.

87).

Z !G SV  ! .

© .

   .

     "+X.  *+#.

1 !.

F72H9:> '29%'/A)!*$99:& \T'0/ 0.>  .

i'.

.

F7 %.O!% .

9.

=.

.'/HM4> A) " .

)9Hl !9.\/ "92M..

..

\A "6#$9)&A-/.+.

-\[ "S\N\S9 )-.

% .

\ "!*$99:&H&2 (&&.

 & 0L "087'0 06  !.

!9*+%--%X.

.

'/HM4> A)  "X.

1 !.

*+'%:9  % .

%1 .

X.

!.

HM4> A)  "S\N\S9 *)-#!%. .

X.

 9#.

A:9.

'/HM4> A)6MZ% .

.%.

.

%.07& ".

.

.

> ! .

-%.

 -0H9&'0.

%T!   4.$:E.

 C$ 3L .

 '/ HM4> A) " .

-%.+.

-.

/HM4H9-!.

 '0.

! '%0 % .

 '/ HM4> A) 0 5/W .

/ !"X.

  +&/.+.

-GE9Q% H)'%0 '3.

 !.

'1 !.

.

 "S\N\S9/ *)-%#.

!G=8 .

-h*%(%H4. .

+.<.

-* .

!*$.900 '%0 './'%  "$+4 .

.

!?5  L 94 %> !)' . -.'/'0T!  /&"  D$. ) .

  +Q4.

 /X.

> !.

 '/ HM4> A) !1%.

'/A)"!'+.

W Q.

 .

.

> !'.

.

'/A)<'0/ 0"% .

 "X.

 0)> Z/ :.

)  #( %< KL  %> '29%P *  %:9 . Z/ 27#.

A - %:9!.

 '/ HM4> A) "H!% .

 X.

 %:9 % .

 = 1.

 A -M% .

 7#.

 '   %:9 7#.

 0& '.

   a4.

'MX. '/ HM4 >  A) "   T'/A)  .

!$0M.

<H99 -:.%.

.

  %9 .+.79.

-G%:/H!9.

> \'9*0/` 1 !.

.

/9.

\/ :/ "S\N\S 9"1 !.

/H9.+.

- -)-.

A)6(  F729.

!> SS  ! ..

© .

   .

     "H99 %./%.  *+#.

!!.\A " %$+H9.

.

>.

!.

\[ "  X.

_3:.!$..

5/3'0.

\ "'+.

$.

/W .

9-0!'0.

2 "% .

W4.o  %. Hn.

0  %-- X.

!*$)-.

m ..

X. '/ HM4> A)87 >& P% H9.

*)-> !A)" +.

-%9M.

X.

o F72'M4%A-.#7+M.5/Hn.

'/HM4> A) "S\N\S9 1 !.

 "$ 1%.

%> X9%F72H9:'0M.

A)6( <H! % .

+. :%:9A-!X9%.

- "H99F0M.

+...

-G%:87.

'/A) >   %P ) '  .

9& & 0M.

 '.

 W- 9 1%.

 9.

   i A-! X9% H9: 0M.

+. T!  ".

-* .

* 45&.

9$5&.

:  .  "% '-!.

 !.

  %:9 1%.

+.

'/HM4> A) "X.

% .

 %> '29%.

 %03.\/ "H)H9&.

\A "H)H9&. 99.

-%'-!.

\[ " +.

-_$!P .

>  .

4 %A-!.

72'.

'/A) :.

)   4.

<  _ 5/ >&9.4. .

-.

>.

! '%.:.

% .

A:9. .

+.F72./ -: !M0 " . '/ HM4> A) <H) H9&.

-> $!A-/!.

A)"6.

% .

%%: %<'%9$ .

:.-9$'*+> $!<'%.

%:9 '.

.

'/'0T!  870'%_04<H #9).

 !.

<'+.

-9/$ .

-<. -X.

H)!'% "9).

99 .

'07&!. '$> 6)&  H)H9&.

+9.

>  + :.

7#.

% .HM4> A) H!H)H9&.

- #$F72% .

<K\B9 +%.

9.

1% \/ "HM4-% "6 !.

 #%1%\A ST  ! .

© .

   .

     1:.  *+#.

X.

>&P%< :.

.

-.

'0 .2/!9%.

G7+=<1:.

X9%+.

.

'/A) Z 1:.

7#.

' :9.

+'0 '/A) <.%.

 1:.

!. A-/9)9.

/ :'/A)G' :"Z ! "X. '/A) " %- ".

h*%&*)- :.

+.

)'% .

-W9.

1e5.

-9)PM4A) "S\N\S9/ . %$+X.

 :.

 G! P * !!$.*)-#!A) .

 . !!$.

 7+.

 '  :.

.

 .

 '0 ' - H9P0M.

.

 '/ A) \]9 1 !.

X.

%99 .

=9H7+.

'1 !..

%..

4/'.

.

'/A)"9+M.

5/'% %%-/ % "N\C "49.

-*KIJKK 9/T!  #$ ( :).

) 0 A-F72'29%.

  :'0/ 0 %:9%- A-1%. '/A) <H) H9&.

 '/ HM4> A) !!$.

 .7+.

R!$.

A)+X.

1 !.

.!> <+X.

1 !.

H9:>  "V'0/ 0V .>  . .

 '0.*57  /%:95@29%.

HM47+M.

'M%R$<%--!.

T!  "H)H9&. > % .

 X.

 %> .29M.

%1 .

 /&"  :).

) 3   ' %- !9  87 7#.

 <X.

 % .

%  ' 1 !.

 X.

 ?$+ : %:9 HM4 >  A) % 9. %'29%> !A)"K\B9 +%.

9.

 %X.

1 !.

"S\N\  S9 '%&6 $.

X.

'[9P''3-?+4e?+4*)-R.

'/A) K\B9 +%.

9.

.

0'0M.

%G&'%&+. ..

.

G'X.

'[9P.

%>$.G'/A) "'%-%'!E.

+ -'.

G.

87W*+<9H9$% 6%  O /&"  '? C5& 0 A)"6 -.

+../$ 9.

-G=.

>.

!X.

% .

X.1%9.

%:9.

'.

X.'/HM4> A) "1%9.

=.

% .

!*$3-.0!.

A-/!19)&4& \T.

19'90// 9%1%9.X.

=.

.

'/HM4> A)< %87'07& " 4.

0.

.

7+. %.P.

\/ "'%').

%'!E.%>$.

+ -').

%6%:/6[9P/6+.

-%R9$.

\A " $1%.

/.+.

7+.-G=.

\[ 6 -.

X..%1%9.

W4.

0! %.%$+ ..

!9M.

/9M.

F).

A-W9$.

7+.

\ "6+.

-%/ "% .

 6.

%> '29% 1 !.

HP6!!$.

!1%9.X.

=+'/A) $! .

 .

 ).

%   .

  M4% 7+.

 .

%% *)- >  ! A) "S\N\S9     Ss  ! . ./ 5/  % . .

© .

   .

       #" 9$5& 3 '-!.  *+#.

'0'/. .

H)H9&. *> '29%.

%-% !.

=)!.

HM4> A) "_9+.9$'  %:9 ).

H.

%87'.

 #9.'/A)"H)H9&.

- T% .

 .% !.

9'/A) "K\N\]9 .9\/ "]^N^S9 X.

% .

# ?9. %\A "]^N^S]^N^f9 :.

).

 .2).

?$+\[ "B^S9 '\  45&   &  45&   !.

<1:.

X.

+.<H)W2/<H)--.

 99.-*+'H)H9&.

-%'-!.

'/HM4> A) "H9P.)9:!!$.

<%  '55 & 9(   %-!!$..

.'0.

'/A)  "6!990.

7+. A%-/P *.=E9Q% %.

.

 '/ HM4> A) "#4.

0 %.G!9M.

 T% .

W9.

19)&4&A) "'%_04.

A%-/!.G!.)9\/ " %.  %.

O!990.\A " %.

.'. .#)!.

#1%.\[ "A .

!.

\ "S\N\S9 7+.

#X..

%*)-2 "7+.

!!$.

.# .)9\  '8).

 '0. 9(  0 %- : .

 '/ A)  " ! =.

 >.

 A%-/ P * Z .! 0  % . !.

 '/ HM4 >  A) "0049M.

    % .

W9.

19)&4&A) SY  ! .

© .

   .

  *+#.!.     " %%-/0 %.

\/ " %. .O!=.#)!.

\A "A .#1%.

!.

\[ "S\N\S9 7+.

#X..

%*)-\ "7+.

>:.)92  SO  ! .# 6.

© .

   .

      65$ -PA+ 3*3 .  *+#.

.

*.

 4 !"& 3*3 .

.

* .

 4 !"& - + 9.

 3*3.

 * .

 -%? 4.

 $ ( /."(+     ."  3 .

1 )2( 0 =>1  !"  6?.

 6%&      '    F(&.& 3 9   9   .

#( 0 F(& 0 -%? 4.

"(+ .

  !" 3 4.

&$%& ."(+ .

8  !" #$%& 3 -%?  . #$%& 3 -%? 4. #$%& 3  .

"(+ 6G.

8  !" 6G.& #$%& 3 .

& 333 3 .

 9 3 68G.

 %< 68G.

 %< 33 03 #2 %< #2 %< 33 33 -%? 4.

"(+ B Q.

H   & 3  8  52 .

.

8 .

.

1.

.

 33 4.

 D$. C&  8  "( 03 =>1 #$%& .

.

".

" #$%&  03 K3  ( .

  3 0 8  -%? 4.

"(+ %%>& 03 3 -%? 4.

"(+ %%>& .

 FI / .

#?.& .

FI1 003 3 .

 B !" %%>& / .

#?.& .

FIJ 003 3  -%? 4.

"(+ 9 &J .

52  .

Q.

H  52 .

Q.

#$%& 52 .H  3   .

.

8 .

.

1.

.

 33  9G 52 .

.

8 .

.

1.

.

 33  9 &J 033 0 '$> 9 &J  ( K3 K -%? 4.

"(+  Q(  ( K3 K .  ( K3 K (  #2>  ( K3 0K (  #> K -%? 4.

"(+ .

  52 .

.

8 .

.

1.

.

 K .

 ?.

& K A .

 SP  ! .

© .

   .

     3*3.  *+#.

 * .

 .

&.

7&.

. . C 33 K .

&.

7&.

. C 33 K .

&.

7& .

 C 52 . .

.

8 .

.

1.

.

 33 &5& " 0K 9 ( 8 3K -%? 4.

"(+ 9MA&.

6%& -%? 4.

"(+ /&"  65& L 9MA& ) K33 /&"  65& %%>& L 4.

 )2( #@ #$ ( L 8  "( 03 L /&"  )2( #@ #$%&  5& =>1 #$%& .

".

" #$%&  03  9MA& ) K33 /&"  )2( #@ #$%&  ( 8  "( 33 L 9MA& ) K33 4.

  9 &J 9 &J 033 0L -%? 4.

"(+ .

%&.

 & 0L .

%&.

 & %%>& 9MA& ) K33 0L .

%&.

 & #2> 9MA& ) K33 0L .

%&.

 & #> 9MA& ) K33 00L .

%&.

 & ( 9MA& ) K33 30L .

%&.

 & 4 65& 9MA& ) K33 0L .

%&.

 & 52 ) 9MA& ) K33 K0L .

%&.

 & #M& %< 9MA& ) K33 L0L -%? 4.

9MA& ) K33 3L .A # .A 3L .A $ ."(+ .

$( 9MA& ) K33 3L =&A  /&"  4 65& 9MA& ) K33 03L -%? 4.

"(+  > &.

E&" L  > &.

E&" %< 9MA& ) K33 L 9MA& ) K33 L  > &.

E&"N #$ ( 52 ) (&&.

 & 0L 4.

 C$ 3L /&"  D$. !?5  9MA& ) K33 L KL :.

)  #( %< :.

)  3 3  -%? 4.

"(+ 45&.

9$5&.

: -%? 4.

"(+ R5   . :.

)  3  -%? 4.

"(+ :.

)   4.

 .< '$> 6)& '$> 6)& 3  #$ ( :).

) :.

)  3 0 /&"  :).

) :.

)  3 3 4.=.@ & 3 0 6%  O /&"  '? C5& .

%$ &J.

(&J L33 8).

.

55 & 9(?1.

03 SZ  ! . %  .

© .

   .

     3*3.  *+#.

 * .

 3 #" 9$5& :.

)  3  -%? 4.

"(+ 45&  &  45& 3  8  '55 & 9(  / .

#?.& .

FIJ 003 '8).

 9(  K3  ( 8).

.

55 & 9(?1.

%  . 03  '55 & 9(  8).

.

55 & 9(?1.

%  . 03 0 '8).

 9(  Sw  ! .

© .

   .

     * .  *+#.

.

3*3 .

 4 !"& -+ 9.

 *.

 3*3.

   %? 4.

"(+    .  $ ( E."  3 .

  )2( 0 =>1  !"  6?.

& 3 9  -%? 4.

"(+ 9    .  6%&     '     F(& .

#( F(&.

#( 0 0 -%? 4.

"(+ 8  !" #$%& -%? 4.

"(+ .

  !" 3 3  . #$%& 3 3 -%? 4. #$%&  .

"(+ 9 &J.

52 .

.

H   52 .

.

H     & 0 8  .

  3  &  45&  -%? 4.

"(+ %%>& 03 -%? 4.

"(+ %%>& 3 8  "( 4.

C&  03 /&"  %&  #$%&  5& L /&"  %&  #$%&  ( L =>1 #$%& . D$.

".

" #$%&  4.

C&  03 /&"  )2( #@ #$%&  5& L / . D$.

#?.& .

FI1 .

 FI 3 003 .

  !" %%>& 3  &  45&  L -%? 4.

"(+ 9MA&.

6%& 33 -%? 4.

"(+ /&"  65&  33 52 .

.

8 .

.

1.

.

  & 52 .

.

H    9G  K .

 ?.

& 0K &5& " .

&.

7&.

-A . . C .

+ K 33 .

&.

7&.

 C K 9 &J '$> 9 &J 0 033 4. .

  9 &J 0L 6G.

& . -6G.

& #$%& + 3 333 68G.

 %< 68G.

 %< 03 33 9MA& ) /&"  65& %%>& L K33 4.

 )2( #@ #$ ( L /&"  )2( #@ #$%&  5& L /&"  )2( #@ #$%&  ( L  & .

%&.

%%>& 0L S[  ! .

© .

   .

     *.  *+#.

 3*3.

 .

%&.

 & #2> 0L .

%&.

 & #> 00L .

%&.

 & ( 30L .

%&.

 & 4 65& 0L .

%&.

 & 52 ) K0L .

%&.

A # .  & #M& '? C5& L0L . 3L .A $ .

$( 3L =&A  /&"  4 65& 03L -%? 4.

"(+  > &.

E&" L  > &.

E&" %< L  > &.

!?5  L 0 33L S. E&"N #$ ( ) L /&"  D$.

%$ &J.

(&J 6%  O /&"  '? C5&  -%? 4.

"(+ R5  45&.

9$5&.

: 3 :.

)  #( %< KL 3 :.

-45&. )  .

9$5&.

:+  #$ ( :).

) 0 /&"  :).

) 3 #" 9$5& 3 #$ ( :).

) 0 3 4.@ & /&"  :).

) 3 6%  O /&"  '? C5& 8).

.

55 & 9(?1.

0 03 #" 9$5& 3 '55 & 9(   '8). %  .

 9(  0 #2 %< 33 33 #2 %< '$> 6)&  3 '$> 6)&  &  ( K3  K -%? 4.

"(+  ( . K (  #2> K (  #> 0K  &  45&  TV  ! .

© .

   .

  .     -7+ 65$  -./.  *+#.

 0"1%   .

 045#"1%6#78 3 2*!  TS '() $#" ! $&"%&#          .

 -./010/-!.

//<)).)6 8(ISO/IEC Directives ) 01-!3. #/1-E@.+ 6-16$3)5"4523*.& $ " *+ # *+ /1>&.*6+ #.1)-?'@6#A!>))6#) 82@B' C6+ $)+/&.7+." )).-(1) )+*).

  .

 #451I&.N+2)5+/@1>&.):$ "-). #A! I@$ =  #"3)51I A..8 = 9# =  0C+/3+0L)M.:H+!: FG# 8 AJ.+8BK5>&*)'  = 9# =  #3 3 0@.-++3.

3N)S +T.R@1I&.C+/+6#6  Q OP@N "451I3J.'+.

+U&$ISO  :   = =VRB+'+(1) .

3 #6)-'0+ 6#7'&.3!.8WH+W@-A.-+' X1I&.4@1I&.

)0@.N+ '+A!P #%*+:Y+)H+A! !: 86@2   N.

-\1>&.3$["$#"B 1I451I6@50J+S +.

3R@ 0+V@H)!.+ 8[B.

)B@N+.

.'0+)1C%.+.+C 8H)M.<.1+5H+ 0.

 ]  ! .# :$9" $ ". $D" $G" *+ $F" *+ & $Z" # $F" *+ *+ & & *+ *+ # & & :$ "  .C+/ &. :$=" $ ".

© .

   .

  *+#.      H)!.

)B@N+.

+C*++$[" *.61V  $9".C5+B@N+1>&.*$O. 8BK55+#!..3J+)+*+K@$#" ^K@>&*@ ^.1+5H+ # N@+NCK@>&."  .#$O" 0+)$" 3)+*.

)  %N#N/@/1>&..

C+/6 # $=" ]  .

N+Y+)A.& $ " ] 3+N)<-#N)8N@+-N)# A!0C+@S/[.+:0*S)0**@C.-H) H)0@.6@0@.N+@2A.C ))SK./H@.N+ 8*+& !+S +[T)E-H)2#63 #.-@N)+0@.

C+/+ 8.'6.->@+-60C +A! I@H)C0.

'Y*)WOT!I6 .' 8W.)B@N+ # $9" ] T[_Y+)`+)I*+!*)@0C+0.-!.

+=< OX31I #.& $ " ]9 !.

+K)5)3 6:?'@* '@*1+.)6+/ 6+1.

+CV*)6#.+4 6-.

_:A.-*C+/ M&3K)@*36+*@+*)#V!:aC<1 B+3K)5'*@N+3)'%*@ !.

= 82<3+/6/+A!3'/.-A! I@T+'H).'*+![_+3+0L). #0@.<R/#a+/0!=#3N'+ #.& $9" ]9 2X+/6/+1C: #TN'+- <@A18T+.)%. +3.N+  '+?_<0*S)3=#.

B@N+T6U&0 3 =6R1I6/'0+= 3H)U<.C+/+V  1>&.

-+ )'%N<0' +0+)++4:  B.'++/)+K@C6M&B+ 31>&.Kb)B+6\.. =+8J+K0+V0&'K@ >+U&+6@@!3.

C+/+V:M&6.

-8H)2H@ 8 '+V)+?_<3V0*S) #R*+20+/1>&._A. #.& $ " ]= 6+16@B+'+?J@ G = 86C+/R+K6+/ TT  ! .

© .

   .

N+R 2)5 6+1B+'+6 = =(1) 6@)+$#"B.-*+0@5!A!`++$#" # $#"N)  ] 8*@')+'+0@.S 86C+/R+K 8 = = Z 0@.     @+-V3R :1>&.N+@3Y+)+A.N+6@  -B@N+C66@2 '+A!%*+$[" H+.  *+#.

+/6/+0.-6T) +@.).

N+6@0@. 8TC+/VT#6@N/@[. M.N+A.1>&*@N@@N6E:2)5+/-.N1@1   3.N1BN!6  8'+)+0@.-N 1>&.3WY+)WS.). )+'+0@.-6-Y+)1Y+)U#$[" ))N0@.3Y+)@- .NY+)A.N+S.N+@N 8*@'  B@N)+/1>&.*+/@ 6#3!Y+)$#" 8Y+)B+0.

N+@3Y+).1+ &!V!@_/ A.6#:$F")@@0@.-5c+V02)5+/V>&.-2)5+/V&.N+ 6@0@.+) A.

@/)@: 6M&R:*@N+.N+ C65+0N+A.a++ /1>&.+3H)c/ 8*@')+'+0@.-/5>&.0N+:()&.3*!I 0'#0'+6CcR.

+V01I>&.-'%NX < 8'@*!561!4#B@N+ 1!CeB@N+.6Ud A!3'/1>&.A.

 /01.+'BK5 &1IB@N+.+T)Cc_R.B@N+6//#BK53.@/)@ <)2 -#+T!3/R.0/@)+*). 8/  >&.

@/)@:5 1!C#B@N+.+:CcR.

+:Cc_R.@/)@#8N 8$0'+Ud) +"'BK56 7/<–!.

1>&.?_V 8#/1@%'+ 161I&.N1 0@'B@N+:5>&.) D # 80.AC+/+0@'6#V! <7'+.J+.

&  ! ././%1 # 8C+/ Ts # $["N)  &  #  # $ "  $9" # #.&   ] $ "     $ " 9 & $9: " 9 # #.& #.+ +.

© .

   .

 U '+. #: = 86N@ *@N+!.0.0.     6@gffH)gff  #3C+/WW. WW. WH)W.  *+#.

'>&.-[80.& $=" =] @ 6 H)A.-5c+.5 38!.-[T)E0@..-U#H+C*H)+C+) #.)0.'>&."N) =] A.Y+)@N >&.+Q6#&!h7 @  # $O.'+%'+$#" #.5A!+6#H)A.N+.& $#"N) =] 8$ Q )"8H)C 80.

)3`C6ac+3+0.' A.-B@N.

+Ui)6!.

)N! 8`C6c0. !.'>&.

'W`C6c. =] 4*R@+!.'ANJ+6#[ . # $ ".)@.T'@*! 8N+. =] +:IN)#0.'WO@1 $ ".+70.N0.- 3.& $ ".-:Y+)B+: 3+. #.

'>&.2<3C%N+C@.)6)*!`++ $"$9" 8.

+ 0.'@ A.-H+@).

 0@.'A. 3)'V $9".N+@NK/6*K-!:`C6c 6#68)+'+M&6@@1CN 6c0.-@N@ Ui)5H+  +1)'@:`C R.

K+Y+).

N+ @ M+.)-.-5+) 80@.+H) A.

 # $ ".-$O" 1>&.3@.NBK5502I$O" # $O"N) =] ] ^/  H)U+3+*++3+0/) +BK5$" #."N) =] ] 8$=Q Q=)#" 1>&. =] ] T@N+T5+>c)!.3WB52!W@-+)- .3@.' /1>&." & $O.N0/$O.& $"N) =] ] -N@ J+NNC+6  *)# 8*+.+3+ 8F]=B@N+C6@ B+A.

N+)+/)+ 8T.+.+2I6#A)'+*)E/ #2!0@.- N/@B52INNJ+685# 856*)#H)U+3+1CBK56#6 $" # $"N) =] ]9 .

+ :!.

)J+NNC+./#3.'V 8*'+[.

+.

+ .

-H)0/@ [[ #.+*.& $ " =] ]= !.

-6.N+.*/ 0/+6#[8 TY  ! .@NA.@ +.)'J+0@.

© .

   .

     +B52!2)E@H).  *+#.

-[ # $ " D]D] T+c/6-)?J@+d010K/ 8aC< 0@.'IA.+6#[8i+/V +i+/6C++N@  80/6(.-5c+-H@6K<66#[ #.N+B@N+A.C+ +.*/ 0/+6#[ 8i+/V A+H)!6P -+6#.& $ " G] ] 0*[+.

-2U&Y+) 8@/)@C #@@Y+)0@..N+@N5H++6#6 . .'+7/#A. # .

)N!6 .

+aC#'#&C+#[++:M&B@N+3  82B+80+V>&.-5c+-H@6KX 2+   $ [ " 8Y+)0@.  .*@6K<2#N/@@_ $" 8! [+-+[+2 &.# 6)G] ] &.N+B@N+ @.# $#"N) G] ] A.

@. G]= $" 5"aC<'K@)@%.)#0V1+V)5"-/0CQ` # $`"N) G]9 8$0.'+ .' 'Uc3+%@W'K@WS.+*++ $hK VQ@NhQ2   +BK50.NN)<Q`. # .'2)!A!Q[ &.N1B.# $["N) F] 8Y+)@1C @ 1 !B+.

-@N '0&)+'+0@.& $`"N) F] ] $" 8Y+)@  .N+Q` #. # $`"N) F] 8T@ 'Y+)@1C@+CVj++7 3.@+-.

+N/@.+.

N+U#Q 8H)@ 6  5@/-)@ N)#6 ++ . 0+V6 (1)[@501+ $" -!5.C+#R)1+ 6/H+'N+. # .+0C)10C5 '+ 83K*)(.+ !0@.

 F]9] #1)@*.0C>&.'[ #.-64)'?_# $" 8H)Y+)R[/)+R+ 6+6#[8*+6B+./+*.1+6  # .& $ " F]9] ?'+#?_U#*@7 .N+ 8*)@ B+66l @N+.0@.

1+0C.

+-[N+.k+6#[ #.& $ " F]9]9 @ .

1+0CR[/)+ 8*+@b/ TO  ! .

© .

   .

      &  $ [ " N)  F]9]9 C.  *+#.

'@+Q[ :C.+`+)I2.@/)0.

'6 ++ .-N+.+`+)V@1C0. # 8Y+)@1+ A.

1+0J++[ J+V  !*)B+0J+'[80/ .

+:()3 6 ++6#[8B@N+@ .+-6#.5H+.*+1 86+Y 0J+>&.

+N+.

/+.1+0J+' [8T.

- 8$=Q Q=)" 87@ 0'*#.'#U#0J+'YK+)@0/A.+U&Y+)Y+).)2<A.

& F]9]9 $"N) F]D] F]9]F 8.C+/+!Q #.

/+'@..

/+Y+).`IN)#B@N+Q # $"N) F]D] ..

+`+)\0.'Y+)6&!C M&+)S@1+0.-[ @ @T)B+6V0.8P V7 8C.-U#1+6#H)A.-#6 +&.

+#Y+).

N+'@++0)&! $=Q Q=)"0/@.['S@1+ 70@.C+/'@N.N+@B.'+Y+)+H)A.-[T)HP@.-[ 8Y+)B+C6@  /+[ +6#H)A.

+ *+1.+Y+).

U#%.-#6@..+#3 .

+0/@+VRM&@6@m@![:.

' 0.-+6#H)A.-[ A.6 ++6#6 .6@.C+/ 8$=Q Q=)#"0/@+VRM.-6)'*. 81C0..-2)5#Y+)@NA.*+/m@E@) .

CJ+ >&.& 6)' F]G #.& $`"N) F]G #.6 ++6#[:6#.& $9" F]D]9 #.&   # F]D]= #.N+N@N 86C+%.0+A.-Q6<#Q*)B+.80@.   . F]G .- 8Y+). $ " #..N0/@ +6#H)A.)2<A.& $ " F]G # $"N) F]G #.-P #B@N+6#[ 87@ 0'*#N@ #./+3.@2N-I7@ 0'*#P # $ Q QF)"0@.&)+[.& $ " F]D] # $ " F]D]9 #.N+.-[ 6.Y+)@NA.J+)++A.& $ " $9".& .

+#'+ / '@++0&'7@).

C+/V@ # [T)E7>&.5+.

-A8 # Q Q=)"8B+#'3C+/7/</+ ^$= 8'+6A+.+.

+Q` 8*@1C'+.

-3d[/Y)@ H+ . TP .+A++n Q` $ Q  "#$ Q  "#)# . $" $ " $ " F]D]D  ! . 8 B@N++3.

© .

   .

     A.  *+#.-2@I6*+!-!H+6 +%/ 8.

N+Y+)@NA.@+Q# #.C+/*+2 8Y+)0@.-16@.& $"N) Z] A.-6.

*@ .-6 ++66 0)@:6@2 021+/5160C :6C+/2#021+/:.

/Y+)6@ 6 0@Na:+-<. $" Z] ] # $ " 9.. Z] ] # $9" $" Z] ] 6d0@1# $=" > !6).+ 8++M& # .

99 .

870<1:.

7#.

+.

 #.& "S\N\S9/ 6.

&  Z] ] & $ " $9". $" Z] ]9 # $ " Z] ]= #. Z] ] #.*)- $9" Z] ] 6d0@1# $D" # $=" $ ".& $ " Z1:. Z] ]9 # .

7#.

' :9.

/ :'/A)G' :"Z ! -W9.+'0'/A) .

1e5.

-9)PM4A) *)- :.

+.

)'% .

 "X.

h*%& *% .

3-!.

%$+X.19)&4&A) \S9/ .

 :.

*)-#!A) "S\N  ' :.

.

.

'0'-H9P0M.

.

'/A) G!P*!!$.

!!$..

7+.

 "9+M.

5/'% %%-/ %. /<N\KJJKK/<K\KJJKK/ 9/T!  "49.

-*KIJKKf\KJJKK 7+.

R!$.

A)+X.

1 !.

.!> X.

 %'V'0/ 0V!!$.

 HM47+M..

'M%R$<%--!.

*57  /%:95@29%.T!  '0.

 > % .

 X.

 %> .29M.

%1 .

. .

  "H)H9&.  '1 !.

X.

?$+ :%:9HM4> A) '%-!9877#.

<X.

% .

% A)"K\B9 +%.

9.

 %X.

1 !.

 %'29%> !A) TZ  ! .  "% 9. %'29%> ! '/A)"% 9.

© .

   .

  *+#.     '[9P''-?+4e?+4*)-R.

S\N\S9 '%&6 $.

X.

   #. Z]9 # $ " Z]9 #  $"N) Z]9 0@1# $=" $9"  0@1# $9" $=" 0& 0@1# $"N) $D" "]^N^S9 K\N\B9 X.& $ " $ ".

% .

& $["N) ?9. %\A #.

).

 .2).

?$+\[ # $`"N)  B^S9 '\ # $"N) .7+.A%-/A%-P*.

.

'/HM4> A) #.& $ " .

 .G'/A)+.

X.

'[9P.

G/A) . .%G&'%&+.

.

G'X.

'[9P H9$%K\B9 +%.

9.

.

0'0M.

 >$.

+ -'.

G.

87W*+<9 "'%-%'!E.%  .

0!.!*$3-.

A-/!.

X.A) "19)&1%9.

=.

% 3-.0!.

A-/!19)&4&A) "1%9.X.

=.

% .

!*$ 9.X.

=.

.

'/HM4> A)< %87'07& T.

19'90// 9%1%  .

!9M.

/9M.

F).

A-W9$.

7+.

\ .X.%1%9.

W4.

.0! %.%$+ "6+.

-%/6 -.

%%*)-> !A) ./5/ %.. .

.

).

% .

 M4%7+.

.

"S\N\S9   $! HP6!!$.

X.!1%9.

=+'/A) "% .

 6.

%> '29% 1 !.

%%*)-> !A) .. ./5/ %.

.

).

% .

 M4%7+.

.

 -. "S\N\S9   $! .

.%1%9.X.

W4.

0!HM4> A) /9M.

=A-.

57.#7+.

.

'/6+.

.-%.%/ " %. .

!9M.

#  Tw Z]= Z]D]  ! .  ]^N^S]^N^f9 :.

© .

   .

'0.  *+#.     .

'/A)"6!990.

=E9Q% % "#4.

G!9M.0 %.

%-!!$.

 "7+.

!!$.

)9\ # $"N) Z]D] "7+.# ..

)92 # $O."N) Z]D]9 KSJJKTNJJS% IJJKTNJJ]'%6!.# 6.>:.

.

#.& @ $#"B. IJJKTNJJJ% IJJKTNJJ]'%6!.

.

& @ $["B.6!. #. 87% H)- #$ 0.

.

& H)9$P. #.)9!.

!H)IJJS R R6@ ' "%!-#$/- #$    4  T[  ! .

© .

   .

     H)H9&9`HM4 ..  *+#.

-c))'H9GKpppTIJJS K "4 1*+149&`'%9`H)H9&<KJJJKTNJJB N "H4_04=.

49&`'%9`H)H9&<KJJJNTNJJS f  .

<KJJJCTNJJC C 94H)H9P49&`H)H9&.<KJJJLTNJJf L 0H9P49&`H)H9&.   % .<KJJJBTNJJf B   .)9+! 49&–'%9`H)H9&<KJJJfTNJJB S "HM4% H)+49&`H)H9&.

1.<KJJKNTNJJf ] "H)H9&.`  H9&.

49&<KJJKfTNJJK9/.

e I $.

:G#1 !.

49&`H)H9&<KJJKSTNJJL KJ A9.

49&`H)H9&<KJJKCTKIII KK IJJKTNJJG$!P .

!549&<KJJKBTNJJf9/.

 KN ". .

+.+.

-H)H9&.'94.

-9.

+G49&<KJJKITNJJC Kf .+.

-*549P% .

<KSJJKTNJJS KS   0/%/H)H9&.1:.\\%H9&.

49&<KIJKKTNJJN KC ".

T)`.GH9G.

GH9P<NJJfTK\LJfJJ-5&5/ KL .$.

)9<LJJLJTNJJL-5&5/ KB > IJJKTNJJJ1%..

+.49&`)9%- <IJJJfTNJJS-5&5/e K] qA-!X9% NJJKNH)H9&5% KI NJJ]f.

-G9.

+G`IJJJ NJ NJJN<SKBL-.

e%:'R$U.

 NN 9.7`H9Q$94 IJJK NK CH9P.

G0]C c-.iso.< H   http://www.m.orgaF  F'0! G-M! sV  ! .org.org.iso.0=: Nf http://www.iso. l0 !@%@ hx !7JxH3 % (?7cf7m NO bsales@iso.org b[VVYWTVVVF @U a!`^0 5S T   http://www.G0]C c-.< Hs [VVSWTVVwF  !?H !?8 H 5Y G` !@:!0UG&#4 h!i^ 6f]C  ?%fJHG&!F .

© .

   .

org http://www.org/tcKBL/scN http://www.tcKBL.  *+#.     http://www.iso.org/tcKBL/ISOIJJKAuditingPracticesGroup   sS  ! .iso.

© .

  .

.                                                   ICS :.  Price based on : pages  ! .  9999999999*99999+#99999.

© .

Master your semester with Scribd & The New York Times

Special offer for students: Only $4.99/month.

Master your semester with Scribd & The New York Times

Cancel anytime.