$'-8670(17
$IWHU D SHULRG WLPH ZHDU LQ VRPH RI WKH PRYLQJ
FRPSRQHQWVPD\QHHGWREHDGMXVW
0DLQ6SLQGOH%HDULQJV
7KHPDLQVSLQGOHEHDULQJVDUHDGMXVWHGDWWKHIDFWRU\
,I HQG SOD\ EHFRPHV HYLGHQW DIWHU FRQVLGHUDEOH XVH
WKHEHDULQJVPD\EHDGMXVWHG
)DVWHQ WKH VORWWHG QXW $ )LJ RQ WKH EDFN RI WKH
VSLQGOHORRVHQWKHRXWHUVORWWHGQXW%)LJ$GMXVW
WKHVORWWHGQXW$)LJXQWLODOOHQGSOD\LVWDNHQXS
7KH VSLQGOH VKRXOG VWLOO UHYROYH IUHHO\ )DVWHQ WKH
VORWWHG QXW $ )LJ DJDLQ DQG WLJKWHQ WKH RXWHU
VORWWHGQXW%)LJ
&DXWLRQ H[FHVVLYH WLJKWHQLQJ RU SUHORDGLQJ ZLOO
GDPDJHWKHEHDULQJV
$GMXVWPHQWRI&URVV6OLGH
7KHFURVVVOLGHLVILWWHGZLWKDJLEVWULS&)LJDQG
FDQEHDGMXVWHGZLWKVFUHZV')LJILWWHGZLWKORFN
QXWV()LJ/RRVHQWKHORFNQXWVDQGWLJKWHQWKH
VHW VFUHZV XQWLO VOLGH PRYHV IUHHO\ ZLWKRXW SOD\
7LJKWHQORFNQXWVWRUHWDLQDGMXVWPHQW
$GMXVWPHQWRI7RS6OLGH
7KHWRSVOLGHLVILWWHGZLWKDJLEVWULS))LJDQGFDQ
EH DGMXVWHG ZLWK VFUHZV * )LJ ILWWHG ZLWK ORFN
QXWV+)LJ/RRVHQWKHORFNQXWVDQGWLJKWHQWKH
VHW VFUHZV XQWLO VOLGH PRYHV IUHHO\ ZLWKRXW SOD\
7LJKWHQORFNQXWVWRUHWDLQDGMXVWPHQW
$GMXVWPHQWRI+DOI1XW*XLGH
7KH KDOI QXWV HQJDJHPHQW FDQ EH DGMXVWHG ZLWK
VFUHZV , )LJ ILWWHG ZLWK ORFN QXWV - )LJ
/RRVHQ WKH QXWV RQ WKH ULJKW VLGH RI WKH DSURQ DQG
DGMXVW WKH FRQWURO VFUHZV XQWLO ERWK KDOI QXWV PRYH
IUHHO\ZLWKRXWSOD\7LJKWHQWKHQXW
)LJ
)LJ
)LJ
)LJ
$
%
(
&
'
(
)
*
+
,
-