lu n1:l11lj'u ~ 'u lj 'j::1u tju'h'jfl'u flu.:j...

16
I 1 j ~ I "" "" ,"" ':i~ItJ[ltJ fIW~fl':i':i~fll':i (?I':i11) I-nul NU~U 'h ~1 fJfll'nJiiiJ~hnrl~'U f)~ ~ \?)'i11Uff) Uill fJ1u 'ft.ft. kD~db 1~ tJ~ (1'1J fl1'j tl1 'H'U~ 'j::tu tJlrh ~ 1 tJ n1'jtJ~1T~m! 1~'Ufl.:J~ ~ 'j1 'iI(1'flU m tJ1'ULvJfl1'l1m.b tJru ~'j1'i1\h 1tJ1i1U'UU'U1'Vl1.:J1'Uf11'j,) ~1'l1ii f11'j~'j1 'iI(1'flU m tJ1'U~iitJ'j::ff'Vl nf11'VHL,,::tJ'j::ff'Vln~" fl'U'iI::ri.:J~"h1'1 n ~tJ'j:: 1tJ'1fU(1'.:J (1'~ . .... ~ fl f11'j~ 11'il'U.:J1 \Hm:: f11'j 1i~1 tJL~ 'UU"::'Vl r~ tfff'U'Ufl.:J tJ'j:: 1'V1 ff'1f1~1 ~ tJ'j11J fl1fftJth'U1'i1~11Jfl111J1'U1J1~'j1 tI. U"::1J1~'j1 GJtI. (en) (n) 11t1.:J ~'j::'j1'1f1Twft~tJ'j::nflurCt1i'j'j1J'U\lrh ~1 tJf11'j~'j1'i1 1~'UU~'U~'U ~. ff. 12> tI.dl2> u1JtJ ~,. u mu::m'j1Jf11'j~n'il 1~'UU~'U~'U~.:Jflflm::LUtJU11' ;.:J~fl 1tJd .., .c::::I.J'.o=t 1 4 <Cl. . <ICIrt. 'Ufl GJ 'j::1U tJU'U1'jtJn11 "'j::1U tJUfI w::m'j1J f11'j~'j1'i11.:J'UU~'U~'U ':h~1tJf11'jtJ~u1im!1~'Ufl.:J ~~'j1'i1(1'flumtJ 1'U ~.ff. I2>tI. db" 'lIfl \gJ 'j:: LUtJud1'H1i1T.:J,)u 1rimi'U tl1'H'U ~'H n ffU1'UUU U~1'U« ~ "'_I 'I'" ~I " 1 -1 .. ..." "'''''I.J", 'ill f11'UlJ'j:: f11 ff L'U 'j1'1f n 'iI'iI1'ULUn1:l11lJ'U ~ 'U lJ 'j:: 1UtJU'H'jfl'U flU.:JfllJL~'Vl'U ~ . 'H1fl UU.:J nu 'j::LUtJud1'H1'11'j::LUtJudu'Vl'U " .., , .cI.c=I 'Uti en L'U'j::1UtJU'U "'H\btJrU~'j1'i1" 'H1J1tJfl111J-h , ..J d. ~ dd (GJ) m::'Vl'j1.:J 'VlU1.:J m1J (1'1'U'j1'1ff11'j'VlL'jtJn'1fflfltJ1.:Jfl'U'Vl1J!1'U:: ~I ... 1lJ'Um::'Vl'j1.:J 'VlU1.:J'H'jflm1J (\gJ). 1-nhtJ.:J1'U'lJfl.:J'j1'1ff11'jri1'Uf1ijmfl ...

Upload: others

Post on 24-Apr-2020

0 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

I1

j

~

I

"" "" ,""':i~ItJ[ltJ fIW~fl':i':i~fll':i (?I':i11)I-nul NU~U

'h ~1 fJfll'nJiiiJ~hnrl~'U f)~~\?)'i11Uff)Uill fJ1u'ft.ft. kD~db

1~ tJ~ (1'1Jfl1'j tl1 'H'U~ 'j::tu tJlrh ~ 1 tJn1'jtJ~1T~m! 1~'U fl.:J~ ~ 'j1 'iI(1'flU

m tJ1'ULvJfl1'l1m.b tJru ~'j1'i1\h 1tJ1i1U'UU'U1'Vl1.:J1'Uf11'j,) ~ 1'l1ii f11'j~'j1 'iI(1'flU

m tJ1'U~iitJ'j::ff'Vl n f11'VHL,,::tJ'j::ff'Vln~" fl'U'iI::ri.:J~"h1'1 n ~tJ'j:: 1tJ'1fU(1'.:J(1'~. ....~ fl f11'j~ 11'il'U.:J1\Hm:: f11'j1i~1 tJL~'UU"::'Vlr~ tfff'U'Ufl.:JtJ'j:: 1'V1ff'1f1~1 ~ tJ'j11J

fl1fftJth'U1'i1~11Jfl111J1'U1J1~'j1 tI. U"::1J1~'j1 GJtI. (en) (n) 11t1.:J

~'j::'j1'1f1Twft~tJ'j::nflurCt1i'j'j1J'U\lrh ~1 tJf11'j~'j1'i1 1~'UU~'U~'U ~. ff. 12>tI.dl2>u1JtJ ~,. u

mu::m'j1Jf11'j~n'il 1~'UU~'U~'U~.:Jflflm::LUtJU11' ;.:J~fl 1tJd.., .c::::I.J'.o=t 1 4 <Cl. . <ICIrt.

'Ufl GJ 'j::1UtJU'U1'jtJn11 "'j::1U tJUfI w::m'j1J f11'j~'j1'i1 1.:J'UU~'U~'U

':h~1tJf11'jtJ~u1im!1~'Ufl.:J ~~'j1'i1(1'flumtJ 1'U ~.ff. I2>tI.db"

'lIfl \gJ 'j:: LUtJud1'H1i1T.:J,)u 1rimi'U tl1'H'U ~'H n ffU1'UUU U~1'U« ~

"'_I 'I'" ~I " 1-1 .. ..." "'''''I.J",'ill f11'UlJ'j:: f11 ff L'U'j1'1f n 'iI'iI1'ULUn1:l11lJ'U ~ 'U lJ 'j:: 1UtJU'H'jfl'U flU.:JfllJL~'Vl'U ~.'H1fl UU.:Jnu 'j:: LUtJud1'H1'11'j::LUtJudu'Vl'U

".., , .cI.c=I'Uti en L'U'j::1UtJU'U

"'H\btJrU~'j1'i1" 'H1J1tJfl111J-h, ..J d. ~ dd

(GJ) m::'Vl'j1.:J 'VlU1.:J m1J (1'1'U'j1'1ff11'j'VlL'jtJn'1fflfltJ1.:Jfl'U'Vl1J!1'U::~I ...

1lJ'Um::'Vl'j1.:J 'VlU1.:J'H'jflm1J

(\gJ). 1-nhtJ.:J1'U'lJfl.:J'j1'1ff11'jri1'Uf1ijmfl...

Page 2: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

.,nil V.:J1'U'IJij.:J'n'iH"ll'Hil'U'tl ij.:JO'U

i'!i ff111n 11~ 11.1n tJ 111.11 V1 1#11vi ~ n 11.:J'lJtJ1::1.11W111ij ~11.1

, .01 ....

(&) 11'U1V.:J1'Uij'U'lJij.:J1!

(b) 11'1.bvn'U~'#li''lJL~'U~ ~11'4'U 111ijn11f111~'#li''lJL~'U111ij

'VIi''VHj'i1'Uf1.:J'VI'U111n11'1.hvi''IJ~1111~11.1(G» (\Q,) (en) (d) 111ij (&).(d) 11'1.h V~ 1 'U~ 'U1~ 111ij n 11n u~, #li''I.JL~'U~ ~ 11'4'U111 n i'!~ ii

nt)111.11 V tl111'U ~ 1'11'ffTU n~l'U f111~1111 L~'UUN'U &i'ULtJ'U ~~1111 ffij'IJ,

"11'1.b V~l'U'IJij~11')ff11nh'U'tl ij~ O'U" 111.11Vfll11.111

. ,"~tl1 n'IJ~ Uf1" 111.11Vfll11.111 'IJfl flf1111ijflW::'IJfl fl f1~ii'l1'U1Vi_ " .. et cu

i''IJ ~~')fij'IJ 1'Uf111tl1 n'IJ ~ Uf1111mr~rr'l.J'UqJ')f1 ~i''IJ~1111111ij11'1.hvi''IJ~1111

"~i''IJ ~1111" 111.11Vfll11.111 111'111!lffl'U11')ff111 111ij111'11'U1~ .

11'1.hV.:J1'U~i''IJ ~ ~')fij'IJ1'Uf111tJi)'lJ1I11')ff111111ijf111'IJ'i1111'IJij.:J11'j.jlvi''IJ ml11

"~lV'IJ'i1111" 111.11Vfll11.111 ~i''IJ~1111 111ij ~'IJ'i1111'V1m::i'IJ'lJij~~ ~.

11'j.jlvi''IJ~n11, ..I, .,....

"flW:: m11.1 f111~1111 ffij'IJ" 111.11Vfll11.111 flW::'IJ fl fl f1'V1~1'IJf111.U~~i.:J\l1f)flW::i'!1.I'U~~111ij~ii fl1'U111~11.1~ntJ111.11Vtl111'U~ 1'11'ii'l11!1~

tl1 n'IJ ~ Uf1f111fll'IJfl1.lfll V1'UUf1::f111~1111 ffij'IJfIl V1'U'lJij.:J11'j.jl vi''IJ ~1111~ ."f111~1111ffij'IJfIlV1'U" 111.11Vfll11.111 n11m11.1~~1L-U'Uf111ijci1~

~I ... ~I ..I, 'I ., 1' .01'I ., ... ~ 'I 1.,hJ'Uijff1::Lm::Lu'U n f11~ 'VI11'U1V1'IJ~111111~ L111.1'IJ'UL'VWL11Lf1~fll11.11.1'U L11Uf1:: 11

rh u'U::'lhmmn Lviij L.yj1.lflWrh Uf1::tJi''lJtJ1.:Jf111~1L-U'U~l'U f111~11 \Iffij'IJ. .fIlV1Wlhv 1'11'11'j.jlVi''IJ~1111'IJ11f11~ fltJ1::ff~rf~ tl111'U~ 1~v f111tJ1::dj'Uuf1::. .tJi''lJtJ1.:JtJ1::i1'V1ii~W'IJij~ m::'lJl'U f111'IJ'i1111fl111.1Lifv~ f111fll'IJ 'J1.I Uf1::f111o cv . ~I .cI.eII .J.cI

f11 n'IJ ~ Uf1 ij V1~ Lu'U1::'IJ'IJ Uf1::1.I1:: L'IJV'IJ U'IJ'IJ U~'U'VI ~~

--- -

Page 3: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

.. - - -. U . ..h.. __. _. .

"'\1'\.htJIWn\)ffflUm tJlu" mJl tJfl111r:h '\1'\.htJ,nu'\Jfl~'\1'\.htJfu

Iwn\)~ i~;fum1~fl ~1 Lilun\) m ';illrn';i~';i1\)ffflUm tJ1u

"..11'\1Ul'\11l1 tJ~';i1\)ffflUm tJ1u" '\1111tJfl1111-,h N'~1';i~~111'\11l~ff~ff\91.. .. .'\Jfl~'\11l1tJ~';i1\)ffflum tJ1u~1~fu rn';il1lPi~i~1\91tJN'fu ~';i1\)'\1~flN'iifllUl\)~ll1.. ...... 0

Yln ~'\1m tJ rn '\1U \91

"N'~';i1\)ffflumtJ 1u" '\1111tJfl1111'h N'~1';i~~111'\11l~N'~';i1\)ffflU.. ....mu 1u'\J fl~111l1 ufu ~';i1\)11~fl ~1';i~ ~111'\11l~ ~U~'rll'\1Ul~ 1'liU1~ U1 nu N'~';i1 'iIffflU..

mu1u

'\Ifl d h''\11l1 tJfu ~';i1 \)\l111U1Yll~U~1T&i'\1Ul~'\Jfl~~~';i1 \)ffflU

m tJ1U't11U';i::1ijuuifltl1 'If1~ fl1,1'rn';i~';i1 \)ffflUfn tJ1uiiu';i:: iYYl~ mow11t1::

U';i::iYYl~ j:-JtI

'\Ifl tI. 111''\11l1tJfu ~ ';i1\)ri ~ ,111U l11j:-JUrn ';i~ ';i1\)ffflUU ';i::~liJ 11t1::

l1j:-JUrn';i~';i1\) ffflU 1'i}OW1::mtU'\Jfl~111l1U~';i1\) ffflum U1u~1~fu rn';ifl'4l1ii 11~1

111'fflU n~lU rn';i~';i1 \) 1~U11~U ~um tJ1u ffll1 iYU1UUU\)1 n1u~1~fu flU~&i.rr uu IPifflU n~lU rn';i ~';i1 \) 1~UUNU ~U \)::'\J fl111'~ 11UU rn';i 1tlU fl th~ ~ U

'\Ifl b h'111l1ufU~';i1\) ri~ffl1U1';ilU~lUj:-JtIrn';i~';i1\)'\Jfl~N'~';i1\)ffflU..

1 .01... ... .01 0 " ...

m tJ UUtI::'\Jfl~fI w::m';ill rn';i~';i1\) ffflUYlll'\J fl ~';i1 \)OWUYlffl fIty UtI::1f)\91fl1111

1atJ'\11 tJ'\1~flfl1\) 1n\91fl11111atJ'\11 U1,1'fflU n~lU rn';i~';i1\) 1~UUNu~umtJ 1u

iYU11'11UUU\)1n1U~ N'fu ~';i1\)1~fU';il U~lU j:-JtIrn';i~';i1\)..

'\Ifl ~ 111'~fu ~';i1\)rh nu ~ 11t1h''\11l1 tJ~';i1\)ffflumtJ 1uu~1T&i~lU

~ 1~tJ1'\1fl~nu rn';i~';i1 \)ffflum tJ1u ~111~ fflU n~lU rn';i~';i1\) 1~UUNU~U'\Jfl

fl1111~111iifl '\11nii1J ty'\11'\1~fl'\lfl'li'\91'\1fl~1urn';iu~ul1~lU 111'.fu\)~1'\1~j:-JtllPifl

ffiu mlU rn';i~';i1\)1~UUNU~U1~fl~ \)l';iWl~11UUrn';ilPifl1u

'\Ifl ~ I'll N'fu ~';i1\)rh11u\91111'N'~';i1\)ffflUmUlU1tluN'~';i1\)ffflUrn';i.. .. ..

,r\9111~';i::UUrn';ifl1UfJlIm tJlu'\J fl~'\11l1tJfu ~';i1\)l11'fffl\91fI~ fl~nUlIl ~';i!lU

rn';ifl1U fllIm tJ1u ~111~fIw::m';ill rn';i~';i1\)1~UUNU~U fil'\1U\91.

- - - - -- - - - - - -

Page 4: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

----

QPN"'I .U.M.I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p

q p ~ 151rU! Lttrt p 151..

~"'l U~C51 ~nB~ 0151<9rt~1 LU~R,IJUr1,..n.t!LR,Urt1hL&&~$bLr.nt,.YLU::tf1

n~ nfinntlO1Uh)tLUl1ttUnu~::tp.(~t-ttnh)nh) Lfhmn.rnn)P '='n h)

c/.4J~~qp~C51 .U.M ,n",MLlJrtu r'C51 ~"'l m uw::r.f1

~Wn.f1 ~1::tnt rtLt~rtL~~n.gf1r.LUf1.,t:I nB~ B~M..n.t-1Uf1&LBn~ n~11nt1 &tr.~r.LU rttw::m~ tt~rtR n~ ~M.1!H9W nt

nn.m:u::t$b tn.~ tHtLU U L&r I=' 1'1 n n

n}~ ~1~LM.fu .Q.f1l!&t!~:: t!11rtLt~ ~ &LnL,!! [!n~ n~11 nt1 (\,tt~r.LU rttw::m~:: t!11

p.n.f1~1::r.rtL~r.LU LR,U,fn~n~1mt1 (\,tr.~r.~u rtr.w nL!1::tf1 <9<9 B!lo

rt~1 rt~1 f1L~f1um Lrt::r.f1n.t'~fu fu",n.

- $bU::tMt'L~B~M. I!L~::r.f1f1 L~f1Lt m Lrt::tf1n.t'~ fu fu",n.$bu::r.Mt'L~Lmr.L(\' ~r.LU

n.BU::tf1B t:!'1 LUR1\,ft'B n.I!L~::tf1f1L~f1 Lr.m Lrt::r.f1n.t'Lmr.L(\,~r.LU ~Lrttw::m~

t'1lf11 t'1\11t'~lA.rttt ~L,ttM.(\'LnL,!!rtL~tLU nt!1 L~LmtL(\'~Bt:!'1 t'B!lotf1 ~1~LURE,f

t'B n.tLU ~Lrttw::m ~ t'll f11 t'~ 11Bt:!'1 LURE,fnL!1::tf1B ~nLN1 Lr.(\,LnL,!! [!n~ n~11nt'1 (\,tt~r.LU rttw::m ~ r.t~ rtR nB Lt! t1 ::f1::tn tf1LUt'nM.~tttrtL~t LUnM.1L~

'-=' 1"'0 f" 'II;r 0

ftl t!11~f1lJLV~B~M. L$bfull~t'",n.~B~M. ~»t'pL~1t'tr.IA.::Wt9wnt

~n.gf1f11 (\,tt~r1kf1 trtM.Xtt n~1 L~~r.Wt~Lrt~nM.LVBt:!'1 t9W~11

t~11t!11~f1lJLV~B~M. L$bfu",n.~t'll~B~M. ~»t'pL~1t'tr.IA.::Wklt &tt~r1kf1trtM.

t'B n.mtLU ~ IJMt'lA.rtBtMnM.1 rtLt~::t!11 ~ U1t'R Bn.BnR1 &LnLB rtn~ nH11nt'1p 'II;r ~ 1'1 f:' ". " OJ;:J' "=' I "='

&tr.~tLU rtr.w::m ~ tt~ rtRn~~ M.1[!ft1 f1~1n~ n~1mt1 (\,tt~tLU nLt'U,!tL~Br.M.n~ nH 11nt'1 (\,tt ~ t LUrtttu::m ~ t'B n.::n11BnR 1Bn.rtL~ BtM.nn.f1n.1::t... ~ I "=' " ... I=' t;:r'"

rtL~~",n.gf1r.Lunt f1t!1::t!B~M.Ln~&1[!&tr.~n.,ff1trtM.t9wnt 0<9 B!lo

n~ nH11M.t'1&tr.~tLU rtr.w::m ~ n.u t't! U~ rtLt~ LIA.Bn.&tt~ n.w tnM."=' I "=' #"b 0 n I

Xtt ~Wn.f1~1::r.rtL~~n.gf1UtLrtLRft1 (\,tt~r1kf1trtM.t9wnt B B!lo

Page 5: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

11

If

,i

.'

fI TnJ n u~hni 1 ~'U t) ~ ra'(,rn;UI t) 'Uill u1 U frn IiI u, tJ \11U' 111 \111 ~pu.-

1 Q.I.<tfll1\11"1l1HftJ'UillU U ~HU

(G») ~~1JVaB'llil1tJ7u'lIB,uiJu11'lfn11 1Iij'llA~UJ:JJ1~1g1U

n 11~1Jv aB 'llil1tJ 7uII i:I:::V;tl1i11:JJ'lIB.J';~1JvaB'llil1tl 7u'lI B.JUJU11'lfn 11'/I

Jo 7 ~ cv,,, 7 '1ln1'HUfI U1:::1'lltl'lln1:::'f/1J.Jn 11" i:I.JJ1f1Jtln 11~1JvaB 'llil1tl U'lIB.JaJU

J ') Q.I ""11'lfn11 'f/BBn IfItln1:JJ'llfJJ'lfni:lHu

(/g,) ~~1JVaB'llil1tl7u'lIB.J1gja1'Hn1J n1:::'f/1J.J ni:l1 T'I1:JJ

'HUJ tl.J 1U'lIB.J 11'lfn 11UJ U";B.J iu 11i:I:::'lIB.J'HUJ tl1'll ~1Jv du 7,,1Iij'llA

~ UJ:JJ1~ 1911Un 11~1Jv aB 'llil1 tl 7u~ 1:JJ;{n01'I1Ufl7Jiu1:::lfi tl'lli 1vi'Jtln 11...

~1Jv aB 'llil1 tl 7u;{ BB n TfItl'HUJ tl.J1U H}1tN nfl 'I11B'I1UJ tl.J 1U;{ n01n'llfl 11€I'/I

7QJ 4.:::1,

U1:::fI 'll n 1:::'f/1J.J '111B I 'f/ tl'll I 'f/1

m"h::liitJuil~ltJfIl1\9111'iHH)UfiltJ 1'UIPmJ (G») 11":: (l9» ijl~

nl'H'U\911-Hu~tT~~1'U\9111J'1J1\911!1'Unn\9111'i1 iXflU 1\91 1-Hu~u1i \9111J'1J1\911!1'U

fIl1U~tT~~1'U1"111G]$'Vi fIl1\9111'i1 iXflUfI1 tJ1'U~ 1~ tJ11'Vi~1\91tJiX'1J1f11J rr \9111'iIiXflU

filtJ1'U11";.:JU1::1V1ffLYW'\1~flStandards for the Professional Practice of

Internal Auditing ~nl'\1'U\911\91tJThe Institute of Internal Auditors (HA)

~tTUriliX\91.

_I'::' """"",;UUlfll.:i1J{)'UVlfIG)

,; n01n'llflll i:lii'l1'li'1;{1'll tifl'lffl'lla.J afl7u n 1ni17m nfl "J1:JJJu tvi 1'/I '/I '/I 9

_'I ... 7 '"Q.I 7"''''' ° Q.I 7",d 7H1tl'll1'H11 flvfl 'I1:JJII€I:::fl1H1n1l1 J'lN1:::'ll'lln11"J'll":JJil1tl U~1:JJ9

:JJ1~ 1911U n 11" J 'll ":JJil1 tl 7u;{ n01nu fI TfI tl" w:::n11:JJn 11~ 1J'iJl1u 11NU R U... 9

Page 6: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

_.J ~ 4" d v oC:\ u 1 g,cI 0 If V4H1tJV1'H113J'HU1'f11VPlR'1IBVDR 'H3JI"'~R1H 119f-31~VVn11

ilJ Vil3.In 1tJ 1u PI13J3J1P11"-1U n 11i1J Vil3Jn1 tJ 1u;1n"1 'HU R TR tJ iI fU~n 113.1n 11q ... q

"Q ,..:::to V .Q Q,Q U to' 11

PI1Jm-3UIIPlUR U 1J3J'fI-3riD 11 fU1JUDfl tJ'IJB PI1JDrlV 11iI~'IJBIifU BllU~Pl13J

11tJ-31Un 11P11JD ifB U'IJB-3UPI1JD ifB un 1tJ1u 1ft B i.J n 111H'U1U UR'1IB Uv v° ~ v

R 11UUn 11Pl13JiIJ 13.1m3J1~if3J 11iI~'fIU lJ il1

rf.J;J;ft B 1nf11 <nin VA mI1;!1/ B-3mh f/fl1JfJ ifB un1 f/ 1u jj'1h~an iN it, 4_1 .Q .Q

BtJH3Ju1~if'fl1m1r1

UUl'rll.:itli),rn~ Jg,

mh tJPI1JD ifB vn 1tJ1U1V UR'1IBV 1u n 11J1~/iiu n nU1'H11i1 J 13.1

19tJ-3 n11i1JUil3J lliI~n11f1°1nVRlliI IftBl~3JilfUrilllil~J1VJHf11111 Villi

R01IUU-31U 11iI~'lhtJ 1H'mhtJ;Vfl1JDif13J11t1J1~/iiu 11iI~J;VJ1-3J1~-q

~ ~ ~.J

if'flliPlil'IJ B-3n1~VJU n11U1'H11i1J13J1 iftJ-3 f11~VJUf111i1JVil3J 11iI~q

n 1~VJUn11fh nURlliI IftBV11i1rPlt1J1~if-3rf;t'HUJtJ;VPl1JDno1'HURv q q

'UijUL'U~'Uij.:Jf)1'i~'i1'i1~ijtJinulu 1~uJ11tlnll~.:J

\9>.G) f)1'i~ijtJ'VI1UuCI::lh:aiiu f)1'itJ~'H1'ifl1111LaU.:J f)1'ifl1tJ fill.d ... 11 "9$.:Jf1'jijtJflCllI(I.:J'j::tJtJL'VIfI U ClU.UCI::f)1'ifll ntJ ~ UCI'Uij.:J'HoU1U1tJ~'i1'i1..

...;...; '" ..,J 1"'....~1'i~UL'VIr1'V1Lf)U1'Uij.:J LVW 'HLfI~ :

(G») fl11111Tul'i1ilf)1'i~lLUU.:J1U 'H1ijf)1'il'1f'VI1V1Ulm Luu1tJ

mh.:JtJ'i::mr ~ iitJ'i::ff'VIi~ ClUCI::tJ'i::ff'VIimVl

(\9» fl11111Tul'i11Ufl1111(1f1~ij.:Jf1'jtJt11U UCI::oU1L~ij()ij'Uij.:J..

'li'ijll Clf)1'iL~U Lm::fl1'i~l LUU.:J1U..

(en) f)1'i~ UCl1f1111'V11V1VffU UCI::~ CltJ'i:: 1u"Ifu'U ij.:J'HoU1 U1tJ..

~'i1 'i1ii111Ln ~ f)1'i~Q.IL aU f)1'i LaU'Hl U 'i1mr.:J f)1'iLaU'Hl U'i11fI f)1'i'VI 'i1~~ UCl::.. u .tJ'i::VIq~ii"lfijtJ

Page 7: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

I

t

I

!

..et " ILl U

f) Q'Inn tJ 'J:: tU tJU UCl::'\! tl1J\I TlU

(~) f)l'J t(\''UtI U'U::f)l'JtJr.1Jth~ f)l'JU~'\11'JTl11ll tatJ~ f)l'J.o .., I' ~

Tl1U TIll UCI:: f)l'Jf)l f)U~HtCl tI tJl~ ~ tIt'U tI~. v\Q>.~ f)l'Jfftluvn'UUCI::~ ~ ~lll UN'Uf)l'JtJi)u1i~l'U UCI::NClf)l'J,jl tij'U~l'U

tyjtl')h tJ111'\1\11tJfu ~'J1'i) tn ~ NCl11l1fI'VIt~llll~ tJtJ'J::(\,~rfuCI::dh'\11Jl tJ

~.'" f)l'Jh1'TI11mll riqj tu'Umruyj tffll nuffmow U1 ~ "'till'\! tI~ TI11ll tatJ~

~ ttJ~tJ'UutJCI~1tJmh~ihrmhriqj ~~tIl'i)ii NClm::'VIu~tlf)l'JU~'\11'JTl111JtatJ~

f)l'JTl1UTlll UCI::f)l'Jfhnu~uCl. v

_ I "" GA:::>.d

UU1f11.:.l1J!)1J(?)fI en

tnh tI A11tJ lfB un 1tJ I'll rrJ1mi1u rfl H lf1H n 11I1V.J d1 U.J1 '111/B.Jv .,QJ 'Efl Q "J _I"" .....

'HU1t1'iUA 'i1tJ B tl1.J I uunH n 1 'i 11a:::JJlffJ 1un 1n ff.Jn B ntJ::lf1:JJ11fJ u{)UA'I'" d d ')' 1"J , ,",u 4 et QJU cv

.JI'll If) B tlH m:JJn If) tI 'H1/UAH ABU'iU A'i1tJ 'H'iB:JJlf1tin 11U.J fl UUW'lf1v u.~ cv 4 II.cI 0 0 VU

A 1:JJn n 'i::n'i1.J n 11fl a.J 'H'iB U:JJB 1U1fJ A 1:JJn fl'H:JJ1 tI n 1 'HU ~ 11a::U'iUA 'i1tJv w v

1.,.,...; _I QJ QJ QJ '" ,'" .,tJ:::JJBU'H:JJ1tJ'HUBUfl1Ufl:JJ~lIalla::unfl'iB.JU.JflUUW'lf1ImU I:JJIf) lIa::v 'I v Cl

tJ::1I pJ.J ~ 1';"1 'HU1 ml1 tlf1I11tJ lfB Un1t1 I'll 1J1n Y1 n 111uA111'HU.J du

'H1 B 11pJ.J ~ N'dU:JJ1 1n Y 1n 111'11~111 'HU.J"1 'HU1 'HU1 tI A 'i1tJ lfB un 1tI I'llv

1 4 cv If 'If " 'cv u uU1/w::mtl1 nu I:JJI~ lIa::'HU1t1'iUA'i1tJfl1'itJ~If'j'jUfla 1n-ma::n'intl1 n'i.Jet, _IIQ CVIQ., J, 1 ''11In tI.J n B A B n 1 'iU{) UA 'HU1 '111/B.J 'HU1 tlA'i1tJ lfB un 1 tI '11B tlH I 'H:JJ1::lf:JJ

nmR:JJ1 W.J I'll 11a::fl11:JJcNuc{BU1/ B.JntJ n 'i'i:JJR1UpJ1.J 1 1/B.J'HU1t11U1" .,_1"" .,,,J, 1 _I"" oS

A 'i1 tJ m tI 1Ju {) U A 'HU 1 '111/B.J 'HU 1 tI A 'i1 tJ lfB un 1 tI '11fl1 'i u{) U A.J I'll m:JJ"', "'_I' _I"" ...; 1 "J", '1 ' "J "J QJ

l1a1lla:: I:JJfl1'i 1U'lf1t1u{)UA.J1UBU ~n I:JJ 'If.J1unWtl1nUn11A'i1tJlf8U

1 "J, '_I "" "" _I "" ""n 1tI '11 9f.JB 1tJ If.J14a n'i::n UA B u 'i::lfnfin 1nil a::u'i::lfn1U/a1/ B.J.J1U

A 'i1 tJ lfB un 1tJ I'll

- - -- -

Page 8: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

f)'Hlh1'Lh £Ji'tJ \9}11 'iJ~.:j 1ti1~i'tJ f)11,) \91J;1''j'jfl \9}11nl «.:j ~ TU f)1 1\9}11 'iJJ;1'()tJ

f11£Jl'U'H~()1~i'tJu\Pihh~£Jnw f11iil'H\9}~'H\fll1'lJ~1111'UUfl~iith~ 1£JG)$.wrr'lJfh~. .~().:j')\9Ihrii ~\9}11'iJJ;1'()tJf11Ul'U 'H1l1£Ji'tJ \9}11'iJCJ1'iJ'lJ()tJ'H'lJ1£JtJfIfll mf11 Ul'U~ii~ .flW J;1''lJtJl11'H'lJ1~J;1''lJl,r'Yll'H'l!l~ \9}11'iJJ;1'()tJ.f11U114\9}1'lJ~ t'H14fll1 1\91£JtJ fI fll m. .i.:j f) cl 11 ~ ().:jii'H'l!l~ fill 'lJi'tJ ~ \9IG)$()tJ 1\91U \9}1.:jUfI ~ ~ ().:j 1..1 i)U~.:jl14 \9}11 'iJJ;1'()tJ

f11£J1'UI~mlf11

f)1 11..1i)u~.:j 114\9}11 'iJJ;1'()tJfll £I114~ iifill 'lJ~1 11114~ ().:j()1 ffU1.JfI fI fI.:9 vd .J.c:t IV v' u

f11 £J'U()f)'H1() ~ IG)$U1G)$1W'VI'lJfll1)J1f111'lJ J;1'1'lJ11f1mvn~ m14 'H14l £J1tJ \9}11'iJ~ " ~

tJ' 1 I V VI cv 1.1-=1 .4 V IV .c:t V . -=:t U'.c:t

CJ1'iJ U\9}.:j\9}.:j~'VIm'lJ1~J;1''lJ 'H1()'iJl.:j ~1G)$£J1G)$lW'iJl f)f11£J14()f)UfllU\9}mW 'VI.:j14~ ~"

~().:j1ti'IY \91f1tJ1~lij £JtJ'II ().:j'VI1.:j11G)$f)11~ 1~ £11'11().:j UfI ~'H1l1 £Ji'tJ \9}11'iJfll1

nl'H'U\9Il,rii f)11,)\9I'Yll'11()tJ I'll\9}1\91£IfI~lfl £J\9I'II().:j.:jl14~'iJ~')l.:j rrl~£J1G)$1ty (Terms

of Reference) 'H~()nl'H14\9Ifhk.:ju\Pi.:ji.:j1.Jflflflf11U14()f)1'U«f)lIw~~J;1'()~mr().:j

f1tJ'lJl \9}1!114 f)11\9}11'iJ J;1'()tJf11 £1114

1ti-h 114mwl\91 f)11t1i)tJ~.:jl14ml'iJ J;1'()tJf11£Il14~().:j 1ti'IY\9I'H~()mJ.:j\Pi()

tI1~ 1£JG)$.wril1411'lJ 'H~()tI1~ 1£JG)$.wm.:j11G)$f)11 'H~()m~'VItJ\Pi()fl11'lJii5J;1'1~ 114

f)1 11..1i)tJl1 'H'l!1~

UU1'r11,nJ~1ffi~ci.'" 1 i14 ~ ~.J ..

N PI'i1fJ iIiJ UI11 (/ '11PI iJ.J:JJrI J1:JJ iJ iI1::fJ 1n f)fJ Wi1:JJn PI 11fJ iIiJ U 8R (/'/I

..:f . J Q cv-=:. .cl glU , Q

:JJiID1 '11111 'IVn iI1 :JJ11D Un UPI.J1un 7R 1U:JJiJun:JJ1 (/ iJ(/H I vu iJiI1::PI 1:JJ

:JJ1PI14)1'11f) 11P111fJ iIiJ UI11 (/ I'll Ua:: 1n.y ill iIU ilIl'U::;lIVUU1:: T(/'JIU...

'1111 fffJ 1 f) iJ rI ~ U a::iJrI J1:JJ1 vu f) a H

rr \9}11'iJJ;1'()tJf11£1114fll1() ~114J;1'm'U~~ J;1'1'lJ11fltI i)tJl1.:jl14 1\91£11..111 fY'iJ 1 f)

'" "" 1 "" 'Ifill 'lJ 'lJ () fI \9}U fI ~ f) 1 1 U'VI1 f) U91.:j 'iJ1 f) tJ fI fI fI \9ItJ fI fI fI 'H 14.:j 'H 1 () 'H 141 £J.:j1 14 t \91. .'H1l1£J.:jl14'H~.:j 1tiil1\91£Jm.:j\9}1.:j'H~()'VI1.:jfl ()'lJ Ufl~ 1tifll1t1i)tJl1.:jl14\9}11'iJ J;1'()tJ

l14'H1l1£J.:jl14'H~()n'iJm1'lJ~\9}14lfI£Jtli)u~'lJ1ri()14 fl14'iJ~'Yll1,r'H~()CJ1'iJ'Yll1,r

---

Page 9: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

r

rI

~

!!i

IffUf1111Jlihm f!1~lu f)1luff~~mllJ I~U 'I11mJ1'Oiif)1l.,j'~'I11C)uu~~m.h:: lu"l$\J

ri1Ul11J 'I11m.h::lU"l$\J'V11~ll"l$f)1l'I11C)m::'V1tJ~c)f1111Jiiflff'i::1uf)1'iu5tJ1i

'I1Ul~ UfH1UliJUHUh'rhuu::\J1mmn

M1'11Ul'11U1 U1PI'i1'0ffC)tJm U1Ullf!:: ~1PI'i1'OffC)tJm U1u ~C)~ U.u~ ~U~ rltJ~ ~

U\\l"l$l'i::im!~~u'U Uf!::mu::n'j'jlJ f)1'i \PI'j1'0ffC)tJ(t11ii) vrUVi~'V1'iltJ'I11C)

ff~ ff[rh IPIU!c)~'\Jl ~'I11C)ff~ffuil'\Jl ~ f1111J liJU n f!1~1U~lU 1PI'i1'OffC)tJm U1u

~'~rtJlJ C)tJ'I11J1UflUldc)~1J1'Ol n f)1'i'\l ~'I1~C)uu~ ~ c)U'i:: lu"l$\J ri1U'i11J 'I1~C)

U'i:: lU"l$\J'V11~'il"l$f)1'i'I11C)m::'V1tJ~ C)f1111Jii flff'i::1Uf)1'iU5tJ1i'l1Ul~

vf~if ~rtJlPI'i1'O 1~f11'ifh'l1u~ h''11U1UIPI'i1'O ffC)tJm U1uiifllUl'Ok~~

f)1'i 1uI~~ f)1'itJ~'I11'i ~~CJ1'ori~ ~ f!m::'V1tJ ~ C)f)1'i\Pl'j1'OffC)tJUf!::Uff~~ f1111J

~~I~umh~liJunf!l~

UU1,"1'nJi1-rn1~d.

UA 'nfJ lfB '11111 tJ7uiJ'11 'fI v 1 'fI nU1 ;{1'11iiWlfB V 7'11n 11 A 'nfJ lfB VII iI::tI

_ /... d 7 <:/_'I ... 0u "1::UJU fl1 UII 'IVtJ-3 'IVB'IJ B-3U 1 A "1n 11f11 V fI UI11 tJ U'fl H 1 tJ'11"1n11 n1 '11'11~. q

1ft B if B-3nun; B iI ~ TB n 1lfn 111 n ~ n 11'f1fJ1 A rf':J';ft/w'111n11'IJ B-3nU1 tJ1'11q

A 'nfJIvuu;{iJnu1 ;{1'11iiWlfB V T~ tJAH vi B n 11'111n11f111U I;/tJ.!}I;{ tJ1 n'11tI

...n11'f1fJ"1A

q

n1 'iU 5u~~ lU IPI'i1 '0 ffC) tJ m U1'U IPIllJlJ 1 \PI'j2}lUl"l$l.;fW hi ffl1J1H1 h,

'11"nU'i::nuil'O::r1UWtJ f)1'i'V1'O~1PI~1PI'i1'OffC)tJm U1'U'~f11'iii'l1Ul~rtJ ~~"l$C)tJ. ~

1u f)1lU C)~nu'I1~c) r1U'\11 f)1'i'VJ'O~1PIU~f11'i 1'1Ti'01'iW \\11W1u f)1lu5tJ1i~lU'\J C)~IPIU

...I ,X...l, ~ 1 r , ,X'V1'O::ffl1J1'ifltJ~"l$f1111J lffU~ IPIC)f1111J 1~ U'I11U'\JC)~f)1'i'V1'O'iIPl'V1m '0In ~'\JU ~ ~~U.

C'i.G) 1'Uf)1'iffC)tJ'V11'U'i::tJtJf)1'if11tJf1lJmU 1u ~1PI'i1'Offc)tJmu 1'U. ~f11'iVi'01'iWlUf!::h'f1111J ffl rlWliJuVilff1:!tltJ '0~ tiC)'U~iiffl'i::ffl rlW~ \PI'j1'OWtJu . u'01m::tJtJ f)1'if11tJf1lJm U1uJuiliif1111J l~u~~'O::1ii~'V1'O~1PI'I11C),jC)~ ~w f!1~. .'I11C)'~

Page 10: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

~. \g) 1'Unl'HHltJVl1'Un'ilml11~~l1'i1(1'fltJ N~l1'i1 (1'fltJm v1W'I1l'"d u "'''

1..J.ca. A.J dI

1". .

~'U~1LLf\::~l::11'Untl-:Jflnl(1'Vlfl1'i1m~nnVl'ill~ 9$-:Jl111m nll 11f1lLL'U::'U1.~ihh:: 1V'l$ULLri~lVtJ~111ll~mJfl-:Jn'UnllVl'il~~.

" 1 ~I' ~ ~

~.en f-.!~ n 'iI(1'fltJ fl1 V 'U (1'111II tIIu 'U (1'1 'U11'U-:J'Ufl-:JVl11-:J1 'U n u'"A .J .:I A.J.Q IV drI

~l1 'iI(1'fltJVl'ill~ 9$-:Jfl1 'il111J1Vl111tI-:Jnl l~l1 'iI(1'fltJnllVl'ill~Vl m ~ LLf\1 11lfl. .nnVl 'iI~~~ tJ-:JliI'U~ (1'-:J«Vfl U. '"

nllU fl-:Jn'U LLf\:: rl'U'I''' nllVl 'iI~~ liI'U-:J1'U~m,b v m1 'iI(1'fltJm v1'U'lh v.~1VtJ~11U I~flhrml~1Iu'U-:J1'UtJnf\l ~mh::(1'-:Jf)1~vhHjmlVl'il"i~liI'U. . .m.l(1'llf) i-:JJ'U nll11-:J LLf-.!'Ufl U1-:Jl::~m::l-:JlfltJ f)fltJ ~ f\fl ~'iI'Uml,) ~H" itJ.f)1111 r;hf1 ty'Ufl-:J n'il nll11~ 'iI::~l1'i1 (1'fltJ~-:J liI'U ~-:J,h f1ty r:1111i'tJ q ~l1 'iI(1'fltJ

mv 1'U ml1V~l1'i1(1'fltJm v1'U')11i1'U~fl-:Jlh::(1'1'U-:J1'UntJ~1 VtJ"i111lflU1-:J

1mHf~ LLf\::~1 VtJ~111l~fl-:JIM'Uf)1111r:11f1tU1~ V(1'utJ(1''U'UVli'V1m~')lli1'U" .1'Unll~l1 nll~l1'i1 (1'fltJJ'U

J-:J.Q ~1VtJ"i11nf)1l~1 LU'Unll hr'l1111U1111.bv~l1'i1(1'fltJm v1'U1~i'tJ

oUfl11f\Ifiv1ntJnllVl'il"i~ 1~v1,j"}$ni1 l~fl1~ml1 V~l1'i1(1'fltJmv1'Ulh::lii'U nll'" . .tJ"i111lf) 1111laV-:J mlf)1tJ f)11 LLf\::mlfl1 ntJ ~ LLf\~iifl U111V4V-:J fl111fl1,j. '" '"LLf\::/111fll~fl11-:J LLf-.!'Uml~l1'i1(1'fltJ 1~(1'1111ltl tJ111fl f\~ 1fl m(1'mlVl'il"i~.LLf\::L~fl1~ rh LL'U::1.h~1 VtJ"i111llfi V1 ntJ nnm1'i1 (1'fltJ 1'Ul1 VC1::lfl V~ 1IC1::nn

t.li'mh-:Jnllf)1tJf)11mV 1'U. .

UUlfll':nJntffi~ b, v ""7'" ~~4 :r1' .v 7nUJtJ1Vf1I1JiJ n 'lIlfIfllJIl iJtJiJ11iJUlntfluUiJJU iJ1f1ID Uf) 11

Cl

-IQ "" Q V 7",4 '" 7 "" 4 '"11,flVf1I-31Un1BV1n1H1U flJ1iJfI n3JHf1I1JiJiJBVi11tJ U'1I-33JflJ13J1flJ13Ju v v

, 4 ""T:

~4 4 7'"

iJ13J110BtJNItYtJ-3nBniJ~"'niJiJBV1~VVlflfIUliJEliJ11iJUlflffItYB niJ11J110_I Q 7"'. . "" v _IV _I ... ""u1~/3JUII m: nfl111U~U11 f)ElJ f)V f) 11u1Vu 1-3f) 1~VJ '11n 11V1n11f1 J 13JIiJEl-3

9. v 7"" Q _I ~ If

n11f1JVfl3J 11iJ~m1m nVfllliJ fI BtJ1-3ln3J1::iJ3JlliJ::WfI u1~ ltI'lIU9 v

- - - - - -- - - -

Page 11: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

I

I

I

11

I

11

I

Ij I

,.

rl

;

UU1'rnnJ ii1ffl~m)

1)'''' 'jJfJ lftJ '11iJ 1 tJ I'll R J 'j11'1::n tJ A'110 '1111", '11'" 1:JJnan'110 '1111fi n01 nu R

1 '" ., 1d ov 4'" d~

'11fJ 'j tJ jj 'j'j:JJ'IJ tJ ~ M '" 'jJ fJ If tJ '11iJ 1 tJ '11If1 tJ J n '11R 11:JJ:JJ fJ R tJ '117I:JJU R ~ R J 1:JJv qd ov ov 1 _/"' , d ..;

m tJ~jj'j'j:JJ f11'j'j n '1Jm 11:JJa '11 11a::R 11:JJlf1:JJ1 'jfJ '11n1'izJ {J '11'" nu 1n In tJ

I vunan'11'j::nUR J 1:JJ,tU 1fJ1UR J 1:JJlfi tJ~ jj'j'j:JJ 11a::n1 'j 1nR011l~::'.h m n '1J1

d47I:JJRfUiJ1n

q

UU1'r11'nJii1ffl~ ~, ov ov 1.,4 d 4 ,J' , ='l ..;

nUJ tJ'j'11"''jJfJ RJ'ifJR n:JJ1 tJnlf1'j7ll'IJ tJU'lJU tJ tJN IJJU7I N n1 'j In tJ

o U _I t! 0 11 d u ~n1nu R J '" fJu'j::lf~ R tJ1U1fJ nU1711l a::RJ 1:JJ'j'11MWlftJ '11'IJtJ~~ 1U"''jJfJlftJ '11

q

iJ1tJ I'll I~ tJ1n'11Ra 1f1'jnn'j::~'11'lJtJ~'tfJhtJ;'11"''jJfJiJRJ 1:JJ1.y11fJBURR tJq q

n1'i DR 1niJ nu J tJ '" 'jJfJ lftJ '11iJ 1tJ I'll 'jJ:JJ~ tJ°1U1fJnib fi'IJ tJ~ nu J tJ '" 'jJ fJlftJ '11

iJ1tJ1u

111 tn!l t'1'\ll tI \PI'jl 'iJJ;1'tJtJ rn tilt.! fll'j.o \PItl1LL",:a J;1'UtJ LtJfI J;1'1'j'li\~ \PIU'U tJ.:J

'1-nh tIml'iJ J;1'tJtJrntllu\PitJ~ftJ \PI'jl'iJLyjtJ~'iJl'jWl tJU1J1i ~1 tIfll11J LMU'lftJtJv .'UtJ.:J~ f), ntJ\PILL" 'VI~tJfIw::m'j1J fIl'j\PI'jl'iJJ;1'tJtJ(t11ij) -rr.:J\1fll'jijfll'jatJJ;1'l'jv v

Lt!flJ;1'l'ji.:JfIrill hrtJ fI"1 fln1 m:: itJ'U tJ.:J'VI\htlftJ \PI'jl'iJ'V1'jltJ...rlnu 1\PItI. .~ .!CC 0 IV . .., uS

Lt! fI J;1'l'jUU fll'j1J J;1'1'j::J;1'1fI W tJ tIl.:JU tJ tI \PI.:JUu

G)) l' \PIfllh::J;1'.:Jr) LL"::'UtJtJL'U\PI'UtJ.:JfIl'j\PI'jl'iJJ;1'tJtJrntllu LL"::.\9») J;1'lt1f1nU.:Jfl1J1JW'lflu

'1-1'\11tI\PI'jl'iJJ;1'tJtJrntllu

,o 1./4 UoQ

tIlU 1 'iJ'VIU1'V1LL" ::fll11J'jtJ N \PI'lftJtJ'U tJ.:J

- - - - - ----

Page 12: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

,... vLfHJlnu

G») f11lL'\Il{)-:Ju,,::~~ IPiflamnll~ U~l-:JnUU f1"1 m'\JfI-:Jt1lll U1U.~ll"

f1llL'\Il {)-:J'\ImJ"u"::UVJtJ'\IfltJ" IPil-:J"l'\JfI-:Jt1lll U1U~ll" lltJ ()-:J.. ..

'\IfltJ "\91l'Uf1llu1t11l U"::ll U-:Jl'Uf1llth::6J$tJ'\JfI-:J~l UU1t11l.. .

jg,)

C'I)) f1ll~ll"'''flufj''mltJ U,,::ril'U-:Jl'UlPil-:J"l '\JfI-:Jt1lllU1U~';jl"

d) f1lltJ~u1i-:Jl'U~'U~ L~Ul'\1 fI-:Jnu f1ll~ll" tYflUfn U1'U~ltJ~1\911U

tJflUt1tJ1U"1 n ~1U~ll"..

UU1Y11,nJnu~~&

n 1::'111'11n 1171D Vf1-31U C'I1111 iU} '111)111I'll mnll113/fl-3 n 11i1~'11.Q d _I .Q iI el1'"

UflUnl1C'11111fffJ'11 nl1C'11111fffJ'11 mnm11::nUtI::u1::WU'1/fJ3/tI'f/ v.l111n91

m1C'11111 fffJ'11 n 1111l1nUfltI m1C'11111fffJ'1J UtI::m1f1~ C'l13/fltI n l171D'1JP;

C'I13/"; BA ffU BA m::'1/ fJ -3nC'In 11fffJ '1JI) 1111u91

fnl::mrl~ f1l1tJ1U N~6J$flU'UfI-:Jt1lllUml"tYflUfn U1'U~ltJ m::Ul'U-

f1lltJ~u1i-:Jl'U~-:Jnall 1~uvh 1tJfIlflU f1~tJ()-:Jf1ll~ll" tYflUu,,:: f1lltJl:: LihJN"

al L~"'\JfI-:J'VIn fj" mltJ 1'Ut11l1U1U~ll" f1ll~ll"tYflUfnU 1'U~-:JtYltJllfl m::vh.1\91d~J'UC'I)tJl::LfI'VIt1an ~fI (G») f1l';j~';jl"tYflU\911'Uf1ll~hd~'U-:Jl'U(jg,) f1ll

~ll" tYflU\911'Uf1llL~'Uu,,:: (C'I))f1ll~ll"tYflU\911'Uf1lltJ~U1i~ltJ'\IfI nlt1'U~

f11l~ll" tYflUfn U1'U~-:Jhif1ll L-U'Uf1l';j~';jl" tYflUtJl:: Lfi'VI1~tJl:: Lfi'VI.J 1 ,... .1 d d 'i .¥

t1'U-:J~u Lil'Vn:: U~f1llL"fI nUl:: LfI'VI'\JfI-:Jf1ll~ll" tYflU'VILt1tJl::tYtJ'VI'ff~ t~U'\J'U.fIri nUl ~ fltJl::tY-:Jrff1ll ~ll" tYflU'\JfI-:Jt1lll U1U~ll"~ nlt1'U ~1ll'ULfIn tYll~ltJ.. .~nall 11l'UU'Ul'V11-:JtJ~u~~~ U"::f1l1tJL~U-:J~ihrualr1t)jlPiflf11lUl';j~

1~ fltJl:: tY-:Jrf'\J fI-:Jt1lll U1U ~ll"~ LtJ'UN" "1 n nlltJl:: Lij'Uf1ll1J1t11';jf1l1tJ L~U-:J.

Page 13: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

- - - - - - - - - - -. - - - - - - ~- - - - - - - - -- - -- -. - - - - .-. - .. - - - -..-

'" ..;(@) nl1U1~11~11~laU~

m:: '\'11hfi~ {Jf)l'jtJ'j::dhun'j'j::u fll11J L~{J~nn1 Lml::Mfll11J.L~{J~ u"::f)l'ji~ f)l'jfll11J L~{J~~iiu{Jff1 rltU Lyjiji,r'li'tiLtY'I,HJU'U::tJi'UtJHu .

""..I '1 '1 ""°_1 ~ ""m::UTU f)l'jU'jM1'jfll11J LtY{J~U"::f)l'jfllU fl1JfIl {Jt'UtM1JlJ'j::1:1V11ifnr4.

(\gJ) m1~lU~~q

m::'Vl1,~~ {Jf)l'jtJ'j:: Lii'UtJ'j::iYV1~~" u,,::tJ'j::i1V1~f)l'yj'Uij~

f)l'jfllU fl1J u,,::Ii~ LtY11Jl,rii f)l'jtJi'utJ'j~ f)l'jfllU fl1Jijth~ I9iijL~ij~. ..(en)

o vm1mnu~ua..

m::'\'l1 '~"1~ {Jf)l'jtJ'j::Lii'U u,,::tJi'utJ'j~ m::Ul'U f)l'jn1 nu ~ u". v'1 ",...J' '1tM~'U'U t~{J

f)l'jnlM'U ~ dhM1Jl {J'Uij~ nn~h Lil'U~l'U'\J ij~M"b {Ji'u ~ n'il

U,,::aijtY1'j i,r N~ L~{Jl'li'ij~V1'j1Uv

f)l'j~ ~ ~11J~" ff1L~'iI~11J dhM1Jl {J~n1M'U~.f)l'j i,r fll11J1T'Ui'ili1 UfI"1 m'Uij~M'\.b {Ji'u\P1'jl'i1iifll11J.i'u~~')fijul9iij~"f)l'ji~i1'Ui'il u"::~,,f)l'jtJ5u1im!1~ u,,::

f)l'ji'mll1i~~flwfh M~ij~"tJ'j:: 1{J')f'l1''Uij~M,b{Ji'u\P1'jl'i1.

I,II

"I

~ tJ'j::f)lfl'i'U'j1')fn'il'il1~LUn1l1 \11Junf]lIQf)l Lri1J G)\Q)o \P1ij'U~\Q)&n l'U~, \gJd iiUlf11J Jg,&db

Page 14: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

.., A tI

~'W~Ul'j~f1A Q./A ..,'W'j~fW

flt'YI'Wff~. ..., AA

'W1U9WtG)$~ ff'W'YI'jyjVHi.tI Q 0' Q.I ,:i

f'llffml:;)l'jU m\fH"H'W~Wl1 G)$mff'j. ".., "'A

'W1U'W'jG)$U f'l'jyj1JCl

'Wlm.H'G)$Wl ff~::1J ~'j" .. .'W1UUWWl ff~~~" " ..

A'"mnw.. "

.er. Q.I Q.I 0'

ff'YI1i ff1J yj 'YI'W.

'W1UUWWl" "

'Wl~~'j::yj'j'jtU

yjCl1'Y1,r~'ji'u

'"'Wl~'jlyj'j

'"'Wl~ f'lCl1Jl f'I.

lh::1il'Wf1'j'j1J m'j~'j1:;) t~'WUH'W~'W

f)'j'j1J nl'j ~'jl:;) t1'WUH'W~'W

f)'j'j1J nl'j~'j1:;) t1'WUH'W~'W

f)'j'j1J nl'j ~'j1:;) t~'WUH'W~'W

f)'j'j1J nl'j ~'jl:;) t1'WUH'W~'W

f)'j'j1J nl'j ~'j1:;) t1'WUH'W~'W

f)'j'j1J nl'j ~'jl:;) t~'WUH'W~'W

f)'j'j1J nl'j m1:;) t1'WUH'W~'W

f)'j'j1J nl'j ~'jl:;) t~'WUH'W~'W

f)'j'j1J nl'jml:;) t1'WUH'W~'W

- -- - - --- -

Page 15: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

-----

""(9 I qp ~~ 0j,l'M.I1.lf1LUf1QJ2l!ott~£1~Q"'~L~Ii.~f1QrtLUf1t~L~I1.~I1.!-:II1n.tll\tt~tLurtttU::mlmf1~I::t

. IbtLUt1.Ln.~1I1Ur.t-:I::~11,,.

tLUrtttUhB. Ib

tLU t1.Ln.~1I1tJl,t-:I::~11.,. .tLUrtttUt1.B.

tLUt1.Ln.m::~11

tLUrtttUhBto It I'b It

IffItm~ ~tlA,t-:ItLU rtttU t1.B... ,.IffItmij~tLtNtLUftttUhB... ,.

It to A. toIffItm~~tLtt-:l tLU ftttUt1.B... ,.

It to I'b toIffItm ~ ~tLtt-:ltLU rtttU t1.B... ,.

It It A. toIffItm~~tLtt-:ltLU rtttUt1.B... ,.

~uLmttth~t} t~~::tl1't~'Ut-:l 'q~L~UJI,fun.fttUt1.Lt11N'.,.,'" ,. ,.

It It I'b ItIffItm ~~tLtt-:ltLU rtttUt1.B... ,. ~~~tLU~ttLt::tUt1.Lt11N 'P,. ,.

f) LttU Lt1::tl1~~11to to Ib to I'b

~tm~~tLt,t:ltLUrtttUt1.B t1.tf)LUn.B.L:!(!,tt~,t:I rt~Lrt.L:!Uf)Lt1. '(ClIt" I'b It It

~tm~~tLt,t:ltLUrtttUt1.B n..L:!Lt1..L:!1 Ltt}.L:!f)Lt1. 'C51

tLU rtttU hBt1.Ul::tl1 (fu,H!'Y tM~t~Lt1.) t1.~t1.t':I'1t1.t1(!,tt~tLUftttU '(9

nLBll!r1QD~tt~ ~ t'Qn.~l,tt"~lt~rU.LU nlDt~lrtln~ ~tLU rtttU hQ~m~

..~ _~__ _n_ ___ _ _~__. _ ~_____

!I

,

j

J

I

li"

r.'

"

I

I

Jttl t1.1ffIl-B1 LUMtf)Lt1. 'C51(9

.tMtLt1. '(9 (9Jl,t1.t1.ftU

I"

Ib .rtBt1.lJtL.L:!Lt1.'0(9U::tUtt.L:!.. . .umLU ft.L:!Lt1. '!l...

JtIffll-f)rtKI1 f)LftUrt.L:!f)Lt1.'(:3.tL.L:!mttt.L:! UJ.rt111Lt1. '

Page 16: LU n1:l11lJ'U ~ 'U lJ 'j::1U tJU'H'jfl'U flU.:J fllJL~'Vl'U · QPN"'I .U.M. I\ll1lUf1G~&tt~~t'G~~LlUi\t.f1~f1tlUl1t~l~I\~I\~l1l\tll\tt~tlUrtttU::I1)~f111~1::t ( p q p ~ 151 rU! Lttrt

-------

flW::ril lui UUJlVl1lU fIl1Ui),rn't'lUl'U fH UVl11'\)af)'Uftl £J1u

." A.....mm:l1

G): 'Ul,nl'Vfj fl11'HU.. u

\Q). 'Ul'illl1l'HU t'1J W CV!fIl mm:n...... ..

1J1il1J mmnC11. 'Ul0W!tfff1'U

.. flw::'Vhl'Ud. 'Ulffl1f1'Ut)'1J ffl1 fl\01l::f1". .., ....ti. 'Ul\011""l 111J'U'U"I$ mU::'Vlll'U.

..... .. .. .b. 'Ulffl1ff'U'U'Vl 1 flt1JClJ flW::'Vlll'U. .. A .. .d. 'Ultf1"'U'Vl fffffllty'il'U flW::'Vlll'U

C:!. 'Ul0''''' fll" it)il'U h'il.u.

mU::'Vlll'U

G. 'Ul0,....fll" 1ltfll1:Jj'ffi.

flW::'Vlll'U

..... ..... A.

G)o. 'Ulffl1'U'U'Vl::1llW "1$0"1$\01 mU::'Vlll'U