nitie ifrs seminar dec 11, 2010.ppt [compatibility mode]
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Cr. Tnrjtlsh. I. Knsu>>. >;. ;4>4
Lvorvjows nmc IhneeomaosLvorvjows nmc Ihneeomaos
Mntjlmne Jmstjtuto lf Jmcustrjne OmajmoorjmaMntjlmne Jmstjtuto lf Jmcustrjne Omajmoorjma
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Cjsiussjlm Felw
Jmtrlcuitjlm tl JF[YJmtrlcuitjlm tl JF[Y
Ytrjgjma Fonturos lf JF[Y Jmcjnm ANNTYtrjgjma Fonturos lf JF[Y Jmcjnm ANNT
JANNT tl JF[YJANNT tl JF[Y Nm Oxijtjma BlurmoyNm Oxijtjma Blurmoy
Srnmsjtjlm tl JF[YSrnmsjtjlm tl JF[Y Yjamjfjinmt J`pnitsYjamjfjinmt J`pnits
JS Omnkeoc YleutjlmJS Omnkeoc Yleutjlm J`peo`omtntjlm Lptjlm tl IFLsJ`peo`omtntjlm Lptjlm tl IFLs
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JF[YJF[Y - - Krlnc Frn`owlrg ;Krlnc Frn`owlrg ;
9. Ovory Ytnmcnrc hns sovorne soitjlms tl fnijejtnto roncjma, jmtorprotntjlmnmc nppejintjlm
JmtrlcuitjlmYtnmcnrcsKnsjs lf Ilmieusjlm (KI)J`peo`omtntjlm Aujcoejmos (JA)Jeeustrntjvo Oxn`peos (JO)Cjssomtjma Lpjmjlms lf klnrc `o`kors, jf nmy
3. Komofjts lf ncl tjm JF[Y
J`prlvoc niioss tl jmtormntjlmne inpjtne `nrgotsElwor ilst lf inpjtneOmnkeo komih`nrgjma wjth aelkne poors nmc j`prlvo krnmc vneuoOsinpo `uetjpeo roplrtjma[ofeoit truo vneuo lf niqujsjtjlm
Mow Lpplrtumjtjos?. Hnvo il`o n elma wny sjmio
Homry Komslm irontoc tho fjrst jmtormntjlmne stucy arlup jm >:61Jmtormntjlmne Niilumtjma Ytnmcnrcs Il``jttoo (JNYI),>:19Jmtormntjlmne Niilumtjma Ytnmcnrcs Klnrc (JNYK), ;44>
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JF[YJF[Y - - Krlnc Frn`owlrg 9Krlnc Frn`owlrg 9
6. JF[Ys nro prjmijpeo-knsoc stnmcnrcsSho prjmijpeo-knsoc stnmcnrcs hnvo cjstjmit ncvnmtnao thnttrnmsnitjlms inm mlt ko `nmjpuentoc onsjey tl nihjovo n pnrtjiuenr niilumtjma
Sho Fjmnmijne Niilumtjma Ytnmcnrcs Klnrc (FNYK), _YN, js hnvjma nilmvoraomio prlboit wjth tho JNYK nmc js krlncey nclptjma thoprjmijpeo-knsoc npprlnih jmstonc lf rueo-knsoc npprlnih
JF[Ys eny clwm tront`omts knsoc lm tho oilml`ji sukstnmio lf .
Sho nppejintjlm lf thjs npprlnih `ny rosuet jmtl ovomts nmctrnmsnitjlms kojma prosomtoc jm n `nmmor cjfforomt frl` thojr eoane flr`(Oxn`peo Eonso Niilumtjma (JNY >1 usjma JF[JI 3)
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Aomosjs lf JNYKAomosjs lf JNYK
>:19 - Mjmo wlrecwjcoprlfossjlmne
niilumtnmiy klcjosnarooc tl flr`uento thoJmtormntjlmne Niilumtjma
Ytnmcnrc Il``jttoo(JNYI)
@ny ;444 JNYI wnsromn`oc ns Jmtormntjlmne
Niilumtjma YtnmcnrcKlnrc (JNYK) nmc n
Arlup lf Srustoos wnsnppljmtoc
@njm lkboitjvo js
Sl covoelp n sjmaeo sot lf aelkneey niioptnkeo nmcomflrionkeo niilumtjma stnmcnrcs
whjih wjee prlcuio hjah-qunejty fjmnmijne jmflr`ntjlmtl hoep pnrtjijpnmts jm tho wlrec's inpjtne `nrgots tl`ngo oilml`ji coijsjlms
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Frn`owlrg lf JF[Y Ytnmcnrc YottjmaFrn`owlrg lf JF[Y Ytnmcnrc Yottjma
Jmtormntjlmne Niilumtjma Ytnmcnrc Il``jttoo Flumcntjlm;; Srustoos prlvjco lvorsjaht
Nppljmts tho `o`kors lf tho YNI*, tho JNYK nmc tho JF[JI
@lmjtlrs tho JNYK's offoitjvomoss, rnjso fumcs, npprlvo
t o s u aot nm tn o rosplms ty lrilmstjtutjlmne ihnmaos
JF[JI - Jmtorprots JF[Y
Sho jmtorprotntjlms tomc tl cone wjth roplrtjma jssuos whoroumsntjsfnitlry prnitjio hns nrjsom lr whoro tho Ytnmcnrcs enigaujcnmio jm pnrtjiuenr kusjmoss ijriu`stnmios
*
Ytnmcnrc Ncvjslry Ilumije
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Ytntus lf Nclptjlm nmc Tnth FlrwnrcYtntus lf Nclptjlm nmc Tnth Flrwnrc
Ilumtrjos thnt hnvo neroncy nclptoc JF[Y nro shncoc wjth keuoIlumtrjos jm tho prlioss lf nclptjlm lf JF[Y nro shncoc jm aroy
(Ylurio. www.jnsk.lra)Tnth Flrwnrc
Ml keniglut porjlc oxpoitoc frl` JNYK jm trnmsjtjlm ilurso up tl ;4>3Yukstnmtjne ihnmaos oxpoitoc jm Ytnmcnrcs - [ovomuo, IlmslejcntjlmCof. Snx, Eonso, Fjm. Ejnkjejtjos_miortnjmtjos nklut sihocueo jm tho _YN nekojt oxpoitoc ky ;4>3 / >?J`peo`omtntjlm ihneeomaos Yinrio roslurios nmc JS sleutjlmIhnmao jm `jmcsot lf nee ilmiormoc - Yukstnmio lvor Flr`
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Coutsiho Knmg arlup propnroc jts ilmslejcntoc fjmnmijnestnto`omts umcor _Y ANNT umtje Coi. 9>, ;446. Cuo tl thoroqujro`omt lf Ourlponm _mjlm, tho arlup hnc tl nclpt JF[Yfrl` Bnm. >, ;441.
_mcor _Y ANNT, flr tho yonr omcoc Coi. 9>, ;446, tho arlupstltne nssots woro >.>;6 kjeejlm Ourls, whjeo umcor JF[Y thoy
Mooc flr Il``lm Niilumtjma YtnmcnrcMooc flr Il``lm Niilumtjma Ytnmcnrc
woro >.?1; kjeejlm Ourls.Yuih cjssj`jenrjtjos wongom tho usofuemoss lf fjmnmijnestnto`omts nmc homio thoro js n inso flr umjflr` fjmnmijnestnto`omt roplrtjma stnmcnrcs.
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. .
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JF[YJF[Y Ytrjgjma Fonturos vjsYtrjgjma Fonturos vjs- ---vjs JANNTvjs JANNT
>. @lro sj`jenrjtjos wjth JANNT thnm cjfforomios
;. Swl strjgjma cjfforomios frl` JANNT nro thnt JF[Y js crjvom kyFnjr vneuntjlm lf nssots nmc ejnkjejtjos rosuetjma jm umronejsoc anjmsnmc elssos
Nr`s eomath knsjs flr nssoss`omt lf trnmsnitjlm ovom kotwoomhlecjma nmc suksjcjnry il`pnmjos
9. Koil`os cjffjiuet nt tj`os tl npproijnto tho il`kjmo c j`pnit lf suih fnjrvneuntjlms lm fjmnmijne rosuets vjs-n-vjs nitune kusjmoss por flr`nmio
n. Oxhnustjvo cjsielsuros lf Niilumtjma Tlejijosk. Enrao mu`kor lf ienrjfjintlry mltos flr ne`lst ovory ejmo jto`
cjsielsoc jm Jmil`o Ytnto`omt nmc Knenmio Yhoot
i. Yomsjtjvjty Nmneysjs lf iortnjm oeo`omts thnt `ny nffoit rosuets cuo tlvnrjntjlms, o. a., rnto lf oxihnmao, felntjma rnto lf jmtorost lm elnm,oti.
c. Cjsielsuro lf rosuets lut lf @nmnao`omts nmmune rovjow lf2Offjiniy lf rjsg hocajma jmstru`omtsIrocjt rjsgs nmc sl lm
o. @nmcntlry nmmune nssoss`omt lf _sofue Ejfo lf nssots ky`nmnao`omt
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JF[YJF[Y Ytrjgjma Fonturos vjsYtrjgjma Fonturos vjs- ---vjs JANNTvjs JANNT ; ;?. Fumitjlmne Iurromiy `ny ko tho lmo lf thnt ilumtry whjih sjamjfjinmtey
jmfeuomios lporntjlms nmc fjmnmijne rosuets (JNY ;>)
6. Trosomtntjlm lf Fjmnmijne Ytnto`omts (JNY >[) js sjamjfjinmtey cjfforomtfrl` JANNT Iortnjm oxn`peos2
n. Ieonm soaroantjlm lf Nssots nmc Ejnkjejtjos jmtl Iurromt nmc MlmIurromt arlups
k. Ytnto`omt lf Lthor Il`prohomsjvo Jmil`o (YlIJ)
i. Ytnto`omt lf Ihnmaos jm Oqujty (YlIO) jmieucjma Cjvjcomc
. umi lmn arlup ma l oxpomsos aomorn y pro orro
o. Trlhjkjtjlm jm cjsielsuro lf Oxtrnlrcjmnry Jto` umejgo NY ?
f. Cjsielsuro lf Irjtjine buca`omt lf `nmnao`omt jm nppeyjma niilumtjma plejijos Goy slurios lf ostj`ntjlm umiortnjmty thnt hnvo sjamjfjinmt rjsgs Jmflr`ntjlm thnt omnkeos usors tl ovneunto omtjtys lkboitjvos,
plejijos nmc prlioss lf `nmnajma inpjtne
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Npprlnih nmc Ilmvoraomio Tenm lf Jmcjn nmc tho JINJNpprlnih nmc Ilmvoraomio Tenm lf Jmcjn nmc tho JINJ>. Cosjam nmc `njmtnjm mntjlmne niilumtjma stnmcnrcs (MNY) jm n wny thnt
fjmnmijne stnto`omts propnroc jm niilrcnmio wjth MNY crnw umrosorvocstnto`omt lf il`pejnmio wjth JF[Y.
;. Ilmvoraomio penm flr Jmcjnm il`pnmjos
Thnso - >2 Lpomjma Knenmio Yhoot lm >. 3. ;4>> nmc fleelw JF[Y thoro frl`_mcor MJFSZ ?4 nmc YOMYOX 94Yhnros lr lthor soiurjtjos ejstoc jm Ytlig Oxihnmaos lutsjco JmcjnMot wlrth lvor [s. >444 Ir. jrrospoitjvo lf ejstoc lr mlt
Thnso - ;2 Lpomjma Knenmio Yhoot lm>. 3. ;4>9 nmc fleelw JF[Y thoro frl`Mot wlrth kotwoom [s. ?44 Ir. tl [s. >444 Ir. jrrospoitjvo lf ejstoc lr mlt
Thnso - 92 Lpomjma Knenmio Yhoot lm>. 3. ;4>3 nmc fleelw JF[Y thoro frl`Nee ejstoc il`pnmjos wjth Mot wlrth eoss thnm [s. ?44 Ir.
OxieusjlmsMlm ejstoc il`pnmjos wjth Mot wlrth eoss thnm [s. ?44 Ir.Lthor cofjmoc Y`nee nmc @ocju` Il`pnmjos
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Npprlnihos flr Ilmvoraomio ;
9. Qhjeo flr`uentjma Mntjlmne Niilumtjma Ytnmcnrcs, ihnmaos frl` thoilrrosplmcjma JNY / JF[Y nro `nco lmey jm thlso insos whoro thoso nroumnvljcnkeo ilmsjcorjma
Eoane nmc roauentlry frn`owlrgs provnjejma jm tho ilumtry
Sl rocuio lr oej`jmnto netormntjvos sl ns tl omsuro il`pnrnkjejty
Ytnto lf oilml`ji omvjrlm`omt jm tho ilumtry, o.a., NarjiueturneJmil`o js lut lf silpo lf JF[Y ilmvoraomio jm Jmcjn
j`peo`omtjma tho niilumtjma stnmcnrcs
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Ilmvoraomio NpprlnihIlmvoraomio Npprlnih - - IhneeomaosIhneeomaos
@nmnao`omt lf vnrjnmios nmc hurceos - - N [ N [ N [ N [ N [ N [ N [ N [lll ll ll l
iiiiiiiigggggggg y Q y Q y Q y Q y Q y Q y Q y Q
nnnnnnnneeeeeeee
gggggggg
>. @nblr lcjfjintjlms nmc n`omc`omts roqujrocEoajsentjlms - Il`pnmjos Nit nmc Jmil`o Snx Nit
[oauentjlms nmc [oauentlrs [KJ, J[CN, YOKJ
;. [jalrlus nppejintjlm lf ropotjtjvo Fnjr VneuntjlmsEj`jtoc nvnjenkjejty lf Slles nmc TrlfossjlmnesTsyihlelajine propnrocmoss flr niioptjma vlentjejty ky neestngohlecors
.
3. Ihnmao jm jmcsot lf nee ilmiormoc Yukstnmio lvor Flr`
?. Cjsielsuro roqujro`omts lf Yihocueo VJ Shlso stllc tho tost lf tj`o
6. Fumitjlmne Iurromiy vs. Aomorne purplso iurromiy nmc niilumtjma
1. [openio Oxport Ncvjios, Aujcnmio Mltos ky tho ejgos lf JF[JI nmc YJI8. Trltoitjvo ilmfjcomtjnejty vs. il`peoto trnmspnromiy
:. Irlwcjma lf ihnmaoc prlvjsjlms tlwnrcs tho uetj`ntotj`o ejmo flr ilmvoraomio, ;4>>
>4. Sll `nmy wlrgshoots .. ilmvorsjlm Blurmne Vluihors
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Oxo`ptjlms flr Fjrst Sj`o Nclptjlm lf JF[YN. Oxo`ptjlm frl JF[Y lm Fjrst Nclptjlm JF[Y >
>. Nm omtjtys ostj`ntos umcor JF[Ys nt tho cnto lf trnmsjtjlm tl JF[Y shnee koilmsjstomt wjth ostj`ntos `nco ns por onrejor ANNT nftor ncbust`omts tl rofeoitANNT cjfforomio, umeoss thoro wns nmy orrlr
;. Ovomts nftor tho suksoquomt porjlc `ny ko trontoc ns n mlm ncbustjma ovomt jfjmflr`ntjlm hnvo koom roiojvoc `uih ento nftor tho knenmio shoot nuthlrjsntjlmcnto lm fjrst nclptjlm
K. Oxo`ptjlms Frl` Lthor JF[Ys (JF[Y >, Tnrnarnph >8)
Nm omtjty `ny oeoit tl uso lmo lr `lro lf tho fleelwjma oxo`ptjlms
.
k. Fnjr vneuo lr rovneuntjlm ns coo`oc ilst
i. O`pelyoo komofjts
c. Iu`uentjvo trnmsentjlm cjfforomios
o. Il`plumc fjmnmijne jmstru`omtsf. Nssots nmc ejnkjejtjos lf suksjcjnrjos, nsslijntos nmc bljmt vomturos
a. Cosjamntjlm lf provjlusey roilamjsoc fjmnmijne jmstru`omts
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Oxo`ptjlms flr Fjrst Sj`o Nclptjlm lf JF[Y ;
K. Oxo`ptjlms Frl` Lthor JF[Ys (ilmtc.)
Nm omtjty `ny oeoit tl uso lmo lr `lro lf tho fleelwjma oxo`ptjlms2h. Yhnro-knsoc pny`omt trnmsnitjlms
j. Jmsurnmio ilmtrnits
b. Coil``jssjlmjma ejnkjejtjos jmieucoc jm tho ilst lf prlporty, penmtnmc oqujp`omt
g. Eonsos
.
jmjtjne roilamjtjlm
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. . & . N. Jmtormntjlmne Fjmnmijne [oplrtjma Ytnmcnrcs (JF[Ys)
>. JF[Y > Fjrst-tj`o nclptjlm lf JF[Y Ml oqujvneomt Ytnmcnrc roqujroc
;. JF[Y ; Yhnro-knsoc Tny`omts Ml oqujvneomt Ytnmcnrc
9. JF[Y 9 Kusjmoss Il`kjmntjlms NY >3 Niilumtjma flr N`nean`ntjlm
3. JF[Y 3 Jmsurnmio Ilmtrnits Ml Oqujvneomt Ytnmcnrc
?. JF[Y ? Mlm-iurromt Nssots Hoec flr Yneo lfCjsilmtjmuoc Lporntjlms
NY ;3 Cjsilmtjmujma Lporntjlms
6. JF[Y 6 Ox elrntjlm flr nmc Ovneuntjlm lf Ml o ujvneomt Ytnmcnrc. Aujcnmio Mlto lm
Ejst lf Ytnmcnrcs Trl`ueantocEjst lf Ytnmcnrcs Trl`ueantoc
@jmorne [oslurios
Niilumtjma flr Lje nmc Ans Trlcuitjlm
1. JF[Y 1 Fjmnmijne Jmstru`omts2 Cjsielsuros NY 9; Fjmnmijne Jmstru`omts2 Cjsielsuros
8. JF[Y 8 Lporntjma Yoa`omts NY >1 Yoa`omt [oplrtjma
K. Jmtormntjlmne Niilumtjma Ytnmcnrcs (JNY nclptoc ky JF[Ys)
:. JNY > Trosomtntjlm lf Fjmnmijne Ytnto`omts NY > Cjsielsuro lf Niilumtjma Tlejijos nmc YihocueoVJ
>4. JNY ; Jmvomtlrjos NY ; Vneuntjlm lf Jmvomtlrjos
>>. JNY 1 Ytnto`omt lf Insh Felws NY 9 Insh Felw Ytnto`omts
>;. JNY 8 Niilumtjma Tlejijos, Ihnmaos jm
Niilumtjma Ostj`ntos nmc Orrlrs
NY ? Mot Trlfjt lr Elss flr tho Torjlc, Trjlr Torjlc
Jto`s nmc Ihnmaos jm Niilumtjma Tlejijos
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.. . . . .
K. Jmtormntjlmne Niilumtjma Ytnmcnrcs (JNY nclptoc ky JF[Ys) Ilmtc.
>9. JNY >4 Ovomts nftor tho [oplrtjma Torjlc NY 3 Ilmtjmaomijos nmc Ovomts Liiurrjma nftortho Knenmio Yhoot Cnto
>3. JNY >> Ilmstruitjlm Ilmtrnits NY 1 Ilmstruitjlm Ilmtrnits
>?. JNY >; Jmil`o Snxos NY ;; Niilumtjma flr Snxos lm Jmil`o
>6. JNY >6 Trlporty Tenmt & Oqujp`omt NY 6, >4 Coproijntjlm nmc Fjxoc Nssots Niilumtjma
>1. JNY >1 Eonsos NY >: Eonsos
>8. JNY >8 [ovomuo NY : [ovomuo [oil mjtjlm
Ejst lf Ytnmcnrcs Trl`ueantocEjst lf Ytnmcnrcs Trl`ueantoc ; ;
>:. JNY >: O`pelyoo Komofjts NY >? Niilumtjma flr [otjro`omt Komofjts ([ov.);4. JNY ;4 Niilumtjma flr Alvorm`omt Arnmts
nmc Cjsielsuro lf Alvt. NssjstnmioNY >; Niilumtjma flr Alvorm`omt Arnmts
;>. JNY ;> Offoits lf Ihnmaos jm FlrojamOxihnmao [ntos
NY >> Niilumtjma flr tho Offoits lf Ihnmaos jmFlrojam Oxihnmao ([ovjsoc)
;;. JNY ;9 Klrrlwjma Ilsts NY >6 Klrrlwjma Ilsts
;9. JNY ;3 [oentoc Tnrty Cjsielsuros NY >8 [oentoc Tnrty Cjsielsuro
;3. JNY ;6 Niilumtjma nmc [oplrtjma [otjro`omtKomofjt Tenms
Shoro js ml oqujvneomt stnmcnrc
;?. JNY ;1 Ilmslejcntoc nmc Yopnrnto FjmnmijneYtnto`omts
NY ;>Ns ;9
Ilmslejcntoc Fjmnmijne Ytnto`omt nmcNiilumtjma flr Jmvost`omt jm Ilms. Fjm. Yt.
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.. . . . . K. Jmtormntjlmne Niilumtjma Ytnmcnrcs (JNY nclptoc ky JF[Ys) Ilmtc.
;6. JNY ;8 Jmvost`omts jm Nsslijntos NY ;9 Niilumtjma flr Jmvost`omt jm Nsslijntosjm ilmslejcntoc Fjmnmijne Ytnto`omts
;1. JNY ;: Fjmnmijne [oplrtjma jm Hyporjmfentjlmnry Oilml`jis
Shoro js ml oqujvneomt Ytnmcnrc
;8. JNY 9> Jmvost`omts jm Bljmt Vomturos NY ;1 Fjmnmijne [oplrtjma lf Jmtorost jm Bmt.Vom.
;:. JNY 9; Fjmnmijne Jmstru`omts2 Trosomtntjlm NY 9>Ns >9
Fjmnmijne Jmstru`omts2 Cjsielsuro nmcTrosomtntjlm nmc Jmvost`omt
Ejst lf Ytnmcnrcs Trl`ueantocEjst lf Ytnmcnrcs Trl`ueantoc 9 9
.
9>. JNY 93 Jmtorj` Fjmnmijne [oplrtjma NY ;? Jmtorj` Fjmnmijne [oplrtjma
9;. JNY 96 J`pnjr`omt lf Nssots NY ;8 J`pnjr`omt lf Nssots
99. JNY 91 Trlvjsjlms, Ilmtjmaomt Ejnkjejtjosnmc Ilmtjmaomt Nssots
NY ;: Trlvjsjlms, Ilmtjmaomt Ejnkjejtjos nmcIlmtjmaomt Nssots
93. JNY 98 Jmtnmajkeo Nssots NY ;6 Jmtnmajkeo Nssots
9?. JNY 9: Fjmnmijne Jmstru`omts [oilamjtjlmnmc @onsuro`omt (Sl ko ropeniocky JF[Y : frl` Nprje, ;4>9)
NY 94Ns >9
Fjmnmijne Jmstru`omts2 [oilamjtjlm nmc@onsuro`omt nmc Jmvost`omt
96. JNY 34 Jmvost`omt Trlporty NY >9 Niilumtjma flr Jmvost`omts
91. JNY 3> Narjiueturo Shoro js ml oqujvneomt Ytnmcnrc
Shoso JF[Ys nro supplrtoc ky Jmtormntjlmne Fjmnmijne [oplrtjma Jmtorprotntjlm Il``jttoo (JF[JI) nmc YtnmcjmaJmtorprotntjlm Il``jttoo (YJI) thrluah thojr aujcnmio nmc jmtorprotntjlms jssuoc frl` tj`o tl tj`o.
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Srnmsjtjlm tl JF[YSrnmsjtjlm tl JF[YYjamjfjinmt J`pnits nmc IhneeomaosYjamjfjinmt J`pnits nmc Ihneeomaos
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J`pnits lf trnmsjtjlm tl JF[Y nro sjamjfjinmtey vjsjkeo>. Nt ovory stnao lf niilumtjma
@onsuro`omtSrnmsnitjlm prliossjma
[oilamjtjlmCjsielsuro
;. Jm ovory nspoit flr roplrtjmaiilumt ma l i os
Irjtjine Niilumtjma Buca`omts nmc Ostj`ntos *Jmil`o Ytnto`omtKnenmio YhootYtnto`omt lf Lthor Il`prohomsjvo Jmil`o*Ytnto`omt lf Ihnmaos jm Oqujty*Mltos tl NiilumtsIlmtjmaomt Ejnkjejtjos nmc Il``jt`omts
* Mow Cjsielsuro roqujro`omts umcor JF[Y
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Soihmlelay, @ocjn nmc Soeoil`Kumceoc sorvjio il``jt`omts wjth hnmcsots / cntn inrcs coforroctjee coejvory
[otnje, @ltlr Inr, Njrejmos
Cofor`omt flr Fnjr Vneuo (FV) lf Ejnkjejty nanjmst elynety prlarn``o,futuro coejvory lf il``lcjty, sorvjios lr oxtomcoc wnrrnmty
Jmiomtjvo tl ko mottoc-lff frl` Yneos jmstonc ns soeejma oxpomsos
Ncvortjso`omtKnrtor trnmsnitjlms [oejnkey `onsuroc FV lf sorvjios roiojvoc lrprlvjcoc
Ilmstruitjlm, [onety nmc JmfrnstruituroSor`s lf naroo`omt nro irjtjine flr rovomuo roilamjtjlm
Nt knigomc lm coejvory lr Trlplrtjlmnto il`peotjlm knsjs
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.. ..
Knmgs_pfrlmt foos jmil`o nanjmst elnms tl ko n`lrtjsoc lvor elnm porjlclm offoitjvo yjoec knsjsYukstnmtjne roienssjfjintjlm nmc fnjr vneuntjlm lf jmvost`omts
Inpjtne Allcs_mkumcejma lf jmstneentjlm sorvjios nmc roilamjtjlm lm il`peotjlm
MTV cjfforomtjne nanjmst coforroc pny`omts trontoc ns fjmnmiojmil`o
Ihnmao jm Mnturo lf [ovomuo@nmufniturjma / Yorvjio mnturo tl Eonsjma Jmil`o jf JF[JI 3 jsnppejoc
@nmufniturjma tl Yorvjio [ovomuo Froo sorvjio iluplm ky @ltlr
Inr Jmcustry
Yneo lf Allcs Thysjine ilmtrle nmc lwmorshjp ihnmaoIJF Oxplrts - Kjee lf Encjma vs. coejvory
Cl`ostji FL[ Costjmntjlm Ilmtrnit - Elrry [oiojpt js mlt tho irjtorjn
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Jmil`o Ytnto`omt TKS & TNS (Ilmtc.)Inpjtne prlfjt lm kusjmoss il`kjmntjlm
FV lf jmvost`omt prlporty jm [onety soitlr
Jmtorost ilst nanjmst Troforomio Yhnro lm tront`omt ns elnmN lrtjsntjlm lf _pfrlmt Foos flr elnms lvor cllr tl cllr porjlc
Coforroc Snx Nssot / Ejnkjejtjos nanjmst nee fnjr vneuntjlm anjms / elssos
Ihnmaos cuo tl ncbucaoc ncbustjma ovomts plst knenmio shoot cnto
Trlvjsjlm flr Ilmtjmaomt Ejnkjejty Trlknkeo, Tlssjkeo nmc [o`lto
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[oienssjfjintjlm lf Elnms ns Iurromt Ejnkjejtjos, jf wnjvor nanjmst ilvomnmtcofnuets mlt lktnjmoc wjthjm yonr omc
Trosirjptjvo prlvjsjlm nmc mlt sukstnmio lvor flr`
@ny hnvo j`pejintjlms lm Aljma Ilmiorm nssoss`omt nmc roplt ky Nucjtlrs
[openio Fjxoc Nssots ky Elma Sor` [oiojvnkeos jf JF[JI 3 nppejos tlSngo lr Tny lr sorvjijma ilmtrnits wjth spoijfji nssots
Troforomio Yhnros roienssjfjoc ns Cokt
FV lf Jmtor-il`pnmy Klrrlwjmas nt ilmiossjlmne rntoYpejt lf Ilmvortjkeo Jmstru`omts jmtl Cokt nmc Oqujty FIIK, Cokomturo
Offoitjvo Hocao Niilumtjma flr corjvntjvos FV j`pnit lm Mot Qlrth
Ncbustjma Elnms flr Offoitjvo Jmtorost @othlc nmc _pfrlmt Ihnraos[onssoss`omt lf cffoitjvo _sofue Ejfo nmc [osjcune Vneuo lf Fjxoc Nssots
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Fumitjlmne Iurromiy ihnmao J`pnit lm Fjxoc Nssot Vneuntjlm nmc IS[
Iurromt nmc Mlmiurromt npprlnih tlwnrcs Knenmio shoot
Allcwjee - N`lrtjsntjlm vs. j`pnjr`omt
Coforroc Snx Trlvjsjlm wjth Knenmio Yhoot npprlnih[ovneuntjlm nmc FV lf Fjxoc Nssots
Kusjmoss Il`kjmntjlms
Coproijntjlm othlc
Ihnmaos cuo tl nssossoc Ncbustjma Ovomts plst knenmio shoot cnto
Trlvjsjlm flr Ilmtjmaomt Ejnkjejty Trlknkeo, Tlssjkeo nmc [o`lto
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Fjmnmijne [jsg @nmnao`omt - Lkboitjvos nmc Tlejijos ilvorjmaIrocjt [jsg lm Iustl`orsIurromiy Oxihnmao OxplsurosEjqujcjty [jsg - @nturjty Trlfjeo flr Elnms, Irocjtlrs, Corjvntjvos, Eonso
Il``lcjty Trjio [jsg
[ostrjitoc Insh
Inpjtne @nmnao`omt Tlejiy - Lkboitjvo, Cokt, Oqujty
Snx [oilmijejntjlm nmc Nmneysjs[oilmijejntjlm nt Offoitjvo [ntoIl`plmomt-wjso Nmneysjs lf Coforroc Snx
Yomsjtjvjty NmneysosJmtorost [nto lm Elnm Tlrtflejls wjth [osot Ienusos lr Felntjma [nto
Oxihnmao Vnrjntjlms lm Fjmnmijne Nssots nmc Ejnkjejtjos
Nmneysos lf Ilmtjmaomt Ejnkjejtjos - Trlknkeo, Tlssjkeo nmc [o`lto
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Iurromt [ntjl - @lstey ejgoey tl ko Ncvorso ovom Insh Oqujvneomts `nyko Mlm Iurromt Nssots
Fjxoc Nssots tl Elnm - @lvo`omt `ny ko Klth Qnys copomcjma lm FV,ronssoss`omt lf Ejfo nmc [osjcune Vneuo
Cokt Oqujty [ntjl - Ejgoey tl ko Ncvorso cuo tl [oienssjfjintjlm lfTroforomio Yhnro Ilmvortjkeo Jmstru`omts,
[oturm lm Mot Qlrth - Il`kjmoc offoit `ny ko Klth Qnys kut ejgoey tl`prlvo
OKJCSN lvor [ovomuo (Mlt n Ytnmcnrc @onsuro , `ny ko jmieucoc jmMltos) - Il`kjmoc offoit frl` rovomuo nmc ilst roilamjtjlm
Cokt Yorvjio Ilvornao [ntjl - @ny hnvo tl ko roinst umcor JANNT tjeeJmcjnm Knmgs tngos n plejiy coijsjlm nklut JF[Y nppejintjlm.
Nmneysts tl oxorijso inutjlm whjeo usjma nmc il`pnrjma suih cjsielsuros
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JS omnkeoc sleutjlmJS omnkeoc sleutjlm - -
J`peo`omtntjlm Lptjlms koflro tho IFLJ`peo`omtntjlm Lptjlms koflro tho IFL(Ytnmc Nelmo nmc Ilmslejcntoc Niilumts)(Ytnmc Nelmo nmc Ilmslejcntoc Niilumts)
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JS Omnkeoc Yleutjlm - Lptjlms koflro IFLs
Lptjlm - JMntjvo ANNT tl JF[Y usjma BVs - Ml Ihnmao jm O[T
>. Tropnro AE, Fjmnmijne Ytnto`omts usjma ajvom O[T nmc mntjvo ANNT;. Jcomtjfy ANNT cjfforomios vs. JF[Y
9. Ineiuento mu`kors flrn. Tnssjma BVs flr fjrst nclptjlm umcor JF[Y - Jk. Tnssjma BVs tl krjcao ANNT cjfforomiosi. Nccjtjlmne mltos nmc cjsielsuros
3. [oinst SK wjth BVs jm 9 nklvo = Crnw JF[Y Niilumts nmc Mltos
J`pejintjlms / Ihneeomaos>. Vleu`jmlus oxioe shoots wjth huao hu`nm offlrts ropotjtjvo ilsts;. Yilpo flr hu`nm orrlr, cjsirotjlm, sejppnaos jm cntn soiurjty.
9. _so lf mlm-stnmcnrcjsoc @nstor / @otn Cntn nmc prliossos3. Ilmvorsjlm inmmlt stnrt koflro Niilumts umcor Mntjvo O[T js crnwm
Shjs `ny ko tho ajvom siomnrjl jm ilrplrnto Jmcjn tjee YtntutosShjs `ny ko tho ajvom siomnrjl jm ilrplrnto Jmcjn tjee Ytntutosnro ihnmaoc nmc lmo ilmvoraoc ANNT js nclptocnro ihnmaoc nmc lmo ilmvoraoc ANNT js nclptoc
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JS Omnkeoc Yleutjlm Lptjlms koflro IFLs .. ;
Lptjlm - JJJF[Y tl Mntjvo O[T usjma BVs @nrajmne ihnmao jm O[T flr SrnmsnitjlmTrliossjma
>. Tnss nee BVs flr fjrst nclptjlm lf JF[Y
;. Ilmfjauro jm oxjstjma O[T nutl BVs lr pnss `nmune lmos flr nccjtjlmneomtrjos roqujroc tl krjcao ANNT cjfforomios
9. Fleelw sn`o stops lf Lptjlm - J flr ilmvorsjlm tl mntjvo ANNT
J`pejintjlms / Ihneeomaos>. @nmune wlrgshoots inmmlt ko nvljcoc flr pnssjma ANNT ncbust`omt
BVs;. Lthors - sn`o ns jm Lptjlm - J
Ihneeomajma lptjlm tl j`peo`omt wjthlutIhneeomajma lptjlm tl j`peo`omt wjthlutIl`prohomsjvo gmlweocao,Il`prohomsjvo gmlweocao, stnkjejsocstnkjejsoc prliossos nmc O[T supplrtprliossos nmc O[T supplrt
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JS Omnkeoc Yleutjlm - Lptjlms koflro IFLs .. 9Lptjlm - JJJYj`uetnmolus Trliossjma lf Aomorne Eocaor umcor JF[Y nmc Mntjvo ANNT {_so FJ-IL @lcueos lf YNT (OII ? / 6)lr Lrnieo}
>. AE - J 2 _soc flr Mntjvo ANNT
;. AE - JJ 2 _soc flr JF[Y*9. Ilmfjauro jm oxjstjma O[T nutl BVs lr pnss nmune lmos flr
nccjtjlmne omtrjos roqujroc tl krjcao ANNT cjfforomios jm AE - JJ
(* Yopnrnto sleutjlm js roqujroc whoro Fumitjlmne Iurromiy js cjfforomt)
J`pejintjlms / Ihneeomaos>. Huao tj`o roqujroc tl ihnmao tho O[T tl `oot JF[Y roqujro`omts;. @nmune Qlrgshoots inmmlt ko nvljcoc flr propnrjma mu`kors tl
pnss BVs flr ANNT ilmvorsjlm;. Lthors2 sn`o ns jm Lptjlm - J
Ihneeomajma lptjlm tl j`peo`omt wjthlutIhneeomajma lptjlm tl j`peo`omt wjthlut
Il`prohomsjvo gmlweocao,Il`prohomsjvo gmlweocao, stnkjejsocstnkjejsoc prliossos nmc O[T supplrtprliossos nmc O[T supplrt
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Zlur ^uostjlms Zlur ^uostjlms
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