š
$SSX\H]VHFRQGHVXUODWRXFKHSRXUDOOXPHUOHWKHUPRPÛWUH'HX[
ELSVFRXUWVUHWHQWLVVHQWDSUÛVXQDXWRWHVWUÜXVVL
š
5HWLUH]OŖHPERXWHQSRXVVDQWOÜJÛUHPHQWYHUVOHKDXWSXLVHQWLUDQW
YHUVOŖDYDQW
12
$VVXUH]YRXVTXHODSRLQWHGXFDSWHXUHWOHFRQGXLWDXGLWLIVRQWSURSUHV
&RPPHOHFRQGXLWDXGLWLIHVWOÜJÛUHPHQWLQFXUYÜYRXVGHYH]WLUHUOÜJÛUHPHQWOŖRUHLOOH
YHUVOHKDXWHWOŖDUULÛUHDYDQWGŖLQWURGXLUHODSRLQWHGXFDSWHXUDıQTXHFHOOHFLSXLVVHÝWUH
GLULJÜHGLUHFWHPHQWVXUOHW\PSDQ
š
,QWURGXLVH]ODSRLQWHGXFDSWHXUDYHFSUÜFDXWLRQVHWDSSX\H]VHFRQGHVXUOD
WRXFKH
.
š
5HOÉFKH]ODWRXFKH8QFRXUWELSVLJQDOHODıQGHODPHVXUHODYDOHXUPHVXUÜH
VŖDĴFKHÇOŖÜFUDQHWHVWÜQRQFÜH
6LODYDOHXUPHVXUÜHHVWGDQVODSODJHQRUPDOHƓ&Ɠ)OD/('YHUWHVŖDOOXPHSHQGDQWVHFRQGHV6LODYDOHXU
PHVXUÜHHVWVXSÜULHXUHƊƓ&Ɠ)ıÛYUHOD/('URXJHVŖDOOXPH