3DUW\VHUYLFH *RXUPHWNDUWH 6WDQG2NWREHU$OOHELVKHULJHQ3UHLVOLVWHQYHUOLHUHQLKUH*OWLJNHLW +lSSFKHQ6FKQLWWFKHQNDOWH3ODWWHQ (PSIDQJVKlSSFKHQ VFK|QJDUQLHUWH+lSSFKHQLQYHUVFKLHGHQHQ6RUWHQ +DFNHSHWHU.DVVHOHU0HWWZXUVW6FKLQNHQ.RFKPHWWXQG.lVH +lSSFKHQPLW/DFKV)RUHOOHRGHU.UDEEHQ )UKVWFNV%UXQFKDE3HUVRQHQ %URW%U|WFKHQ&URLVVDQWV5KUHLXQG6SHFN*HIOJHO)OHLVFKXQG0DWMHVVDODW +DFNHSHWHULJHO.lVHDXVZDKO:XUVWDXVZDKO%XWWHU0DUPHODGHQDXVZDKO 5lXFKHUODFKV%ODWWHUWHLJWHLOFKHQXQG0LQLIULNDGHOOHQ )LQJHUIRRG$XVZDKO *HIOJHO$QDQDV6SLHVVH*\URVVSLHVVHNOHLQHKDXVJHPDFKWH)ULNDGHOOHQ 7RPDWH0R]]DUHOOD6SLH$QWLSDVWL6SLH%OlWWHUWHLJVFKQHFNHQNOHLQH4XLFKHV .lVH6SLHGD]XYHUVFKLHGHQH'LSV%DJXHWWH 6WFN¼ 6WFN¼ SUR3HUVRQ ¼ SUR3HUVRQ ¼ $FKWXQJ'LH)LQJHUIRRG$XVZDKOLVWIU(PSIlQJHXQGDOV6QDFNJHGDFKW )U$QOlVVHPLWKXQJULJHQ*lVWHQZlUHHLQH(UJlQ]XQJPLWHLQHU6XSSHRlUDWVDP 6DODWHJ SUR3HUVRQ LWDO1XGHOVDODWR0D\RP.QREL ¼ *XUNHQVDODW ¼ %ODWWVDODWHPLW&KHUU\WRPDWHQJHU|VWHWHQ3LQLHQNHUQHQXQG+LPEHHUNXVV ¼ 6SlW]OHVDODWP3ILIIHUOLQJHQ ¼ 7RPDWHQ3HWHUVLOLHQ6DODW ¼ %RKQHQVDODW ¼ JULHFKLVFKHU%DXHUQVDODW ¼ LWDO6FKLFKWVDODWP.QREL ¼ 0|KUHQVDODW ¼ *ODVQXGHOVDODW ¼ =ZLHEHO$QDQDV6DODW ¼ 5|PHUVDODWPIU$QDQDV ¼ 7VD]LNL ¼ 3RUUHHVDODW ¼ 7RPDWH0R]]DUHOOD ¼ )HOGVDODWP3IDQQNXFKHQU|OOFKHQ ¼ VHU(LVEHUJ ¼ (LQIDFKHU.UDXWVDODW ¼ &RXV&RXV6DODW ¼ 6SHFN.DUWRIIHO6DODW ¼ JNODVVLVFKHU.DUWRIIHOVDODW ¼ JNODVVLVFKHU1XGHOVDODW ¼ YHJHWDULVFK )UGLH6XSSHQNDVSHU 3UHLVSUR3HUVRQ/LWHU +RFK]HLWVVXSSHNODVVLVFKPLW1XGHOQ%OXPHQNRKO0HWWElOOHQXQG(LHUVWLFK ¼ +KQHUVXSSHH[WUDGLFNPLW0|KUHQ6SDUJHO+KQHUIOHLVFK0HWWElOOH(LHUVWLFK/DXFK« ¼ VFKDUIH%LKXKQVXSSH ¼ 7RPDWHQFUHPHVXSSH ¼ *XODVFKVXSSH ¼ .DUWRIIHOFUHPHVXSSH ¼ 3RUUHHFUHPHPLW0HWW ¼ &KLOLFRQFDUQH ¼ &KLOLVLQFDUQHDXI6RMDEDVLV ¼ .DUWRIIHO:UVWFKHQ*XODVFKGHIWLJGLFNPLW.DUWRIIHOQ3DSULND:LHQHUXQG5DXFKHQGHQ ¼ *\URVVXSSH ¼ 0DLVUDKPVXSSHPLW3ILIIHUOLQJHQ ¼ $OWGHXWVFKHU(UEVHQHLQWRSI ¼ 6FKZHGLVFKH)LVFKVXSSH ¼ 6FKZHGLVFKHUJHOEHU(UEVHQHLQWRSI ¼ &DEDQRVVL.lVH6XSSH ¼ 'VFKXQJHOVXSSHPLW+DFN3DSULND%DQDQHQ ¼ .UELVFUHPHVXSSHPLWJHU|VWHWHQ.UELVNHUQHQ ¼ .LFKHUHUEVHQ(LQWRSI %URFFROL+DFN6XSSHPLWIULVFKHQ&KDPSLJQRQV ¼ 6SDUJHOFUHPHVXSSH ¼ 6SDUJHOFUHPHVXSSHPLW0HWWElOOHQ .DURWWHQ,QJZHU6XSSH ¼ YHJHWDULVFK ¼ ¼ %XIIHWEHLVSLHOH 3UHLVSUR3HUVRQ *ULOOSDUW\DE3HUVRQHQ 1DFNHQVWHDNV3XWHQVFKQLW]HO%UDWZXUVW.UDXWVDODW=D]LNL.DUWRIIHOVDODW0|KUHQVDODW %DJXHWWH.UlXWHUEXWWHU6HQI.HWFKXS ¼ *ULOOSDUW\DE3HUVRQHQ 1DFNHQVWHDNV3XWHQVFKQLW]HORGHU+lKQFKHQVSLHH%UDWZXUVW6FKZHLQHILOHWLP6SHFNPDQWHO 5LQGHU+IWVWHDNV,WDOLHQLVFKHU1XGHOVDODW&RXV&RXV6DODW.DUWRIIHOVDODWRGHU.DUWRIIHOJUDWLQ ZDUPH&KLOL]ZLHEHOQ%DJXHWWH.UlXWHUEXWWHU6HQI.HWFKXS ¼ *ULOOSDUW\DE3HUVRQHQ 5FNHQXQG1DFNHQVWHDNV+lKQFKHQVSLHH&HYDSFLFL6FKZHLQHILOHWLP6SHFNPDQWHO +LUVFKRGHU5LQGHUVWHDNV/DFKVLQ.UlXWHU.QREL|O%UDWZXUVW.UDNDXHU 6FKDIVNlVH3lFNFKHQ$QWLSDVWLSODWWH7RPDWH0R]]DUHOODJUQHU6DODWPLW+LPEHHUNX LWDOLHQLVFKHU1XGHOVDODW=D]LNL.UDXWVDODW=ZLHEHO$QDQDV6DODW.DUWRIIHOJUDWLQ &KLOL]ZLHEHOQ%DJXHWWH.UlXWHUXQG7RPDWHQEXWWHU$LROL6FKDIVNlVH'LS6HQI.HWFKXS ,WDOLHQLVFKHU7UDXPDE3HUVRQHQ $QWLSDVWL$XEHUJLQHQ.QRELFUHPH6FKLQNHQ0HORQH&LDEDWWDXQG.UlXWHUEXWWHU 9LWHOORWRQQDWR5RVPDULQNDUWRIIHORGHU5RVPDULQEURW6DOWLPERFFDY6FKZHLQ/DVDJQH +lKQFKHQEUXVWLQ=ZLHEHOVDKQH&DSUHVHDO)RUQR5XFFRODVDODW7RPDWH0R]]DUHOOD ¼ ¼ $E3HUVRQHQIUGHQLWDOLHQLVFKHQ7UDXP]XEXFKEDU /DFKVDXI3HVWRQXGHOQ¼ 5LQGHUJHVFKQHW]HOWHVPLWIULVFKHQ&KDPSLJQRQV¼ %DXHUQVFKPDXVDE3HUVRQHQ 6FKZHLQHQDFNHQEUDWHQ3XWHQEUDWHQ%UDWRGHU6DKQHNDUWRIIHOQ%UDWHQVDXFH YHUVFK6DODWH]XU$XVZDKO ¼ *ULHFKLVFKHU$EHQGDE3HUVRQHQ *\URVJHVFKQHW]HOWHVLQ6DKQHVDXFH0RXVVDND&HYDSFLFL)OHLVFKVSLHH.UDXWVDODW 7VD]LNL)ODGHQEURWXQG5HLV ¼ :LOG%UXQFKRGHU0LWWHUQDFKWVEXIIHWDE3HUVRQHQ ,Q9RUVSHLVHQJOlVHU5RWH%HHWH7ULRORJLHEHVFKZLSVWHU*HPVHVDODW*HIOJHOFRFNWDLO 3ILIIHUOLQJUDKPVXSSHNDOWHU5HKUFNHQPLW2UDQJHQFKXWQH\5XFFRODVDODWPLW3LQLHQNHUQHQ XQG'UHVVLQJ3ILIIHUOLQJ&UHSHVWRUWHPLW.UlXWHU1X&UHPHHGOH6FKLQNHQXQG 6DODPLVRUWHQDXI3ODWWH%XWWHU%DJXHWWH%URW $KRUQVLUXSFUHPHLP3RUWLRQVJOlVFKHQ3HNDQQX3LH¼ 7KDQNVJLYLQJDE3HUVRQHQ .UELVFUHPHVXSSHPLW0DLVEURWVFKQHFNHQ 7UXWKDKQNHXOHJUQH%RKQHQPLW(UGQVVHQ6NDUWRIIHOEUHL0|KUHQLQ$KRUQVLUXS %ODXNUDXW&UDQEHUU\6DODW&RNH%DVWHG+DPJHUlXFKHUWHUXQGJHJULOOWHU6FKZHLQHVFKLQNHQ &UDQEHUU\0DUVKPDOORZV$KRUQVLUXSFUHPH¼ 0LWWVRPPHUQDFKWDE3HUVRQHQ 6FKZHGLVFKHJHOEH(UEVHQVXSSHRGHU)LVFKVXSSHPLWIULVFKHP/DFKV 5lXFKHUILVFKVDODWPLW:DOQVVHQIHLQHUURWHU+HULQJVVDODWJHPLVFKWH.lVH 6FKLQNHQ6DODPLSODWWH.QlFNHEURW5RJJHQVWDQJH%XWWHU .|WWEXOODUPLW3UHLVHOEHHUGLSJHJULOOWHV/DFKVILOHWPLW.UlXWHUVDXFH'LOONDUWRIIHOQ 6SHFN.DUWRIIHOVDODW 9HUVFKOHLHUWH$SIHOJUW]HLQ3RUWLRQVJOlVFKHQ¼ $QWLSDVWL%XIIHWDE3HUVRQHQ *UQHXQGVFKZDU]H2OLYHQJHJULOOWH3DSULNDJHIOOWH3HSSDGHZV3HSSHURQLV HLQJHOHJWH&KDPSLJQRQV$XEHUJLQHQDXI.QRELFUHPHEHUEDFNHQHU6FKDIVNlVH 'DWWHOQLP6SHFNPDQWHO%XOJXUVDODW.lVHSODWWH&LDEDWWD%DJXHWWH5RVPDULQEURW 5RJJHQNDYLDU.UlXWHUEXWWHU%XWWHU.DOWHV%DOVDPLFR)LOHWXQG+lKQFKHQEUXVW LQ.QREODXFKFUHPH ¼ .DUWRIIHO%XIIHWDE3HUVRQHQ .DUWRIIHOFUHPHVXSSH.DUWRIIHOEURW*ULHEHQVFKPDO].UlXWHUEXWWHU .OHLQH5|VWL7DOHUPLW5lXFKHUODFKV6SLHEUDWHQ.DUWRIIHOJUDWLQ %UDWHQVDXFH0DWMHV6WLSSPLW3HOONDUWRIIHOQ.DVVHOHU6DXHUNUDXW3IDQQH PLW.DUWRIIHONUXVWH ¼ *URHV+RFK]HLWVEXIIHWDE3HUVRQHQ +RFK]HLWVVXSSHPOS3 5LQGHUURXODGHQLQ5DKPVDXFHPLW6DO]NDUWRIIHOQ*HPVHSODWWH6FKZHLQHILOHWPHGDLOORQV LP6SHFNPDQWHOPLWJHEUDWHQHQ3LO]HQXQG.DUWRIIHOJUDWLQ+lKQFKHQEUXVWLQ=ZLHEHOVDKQH PLW5HLVXQGJHPLVFKWHP6DODW YHUVFKLHGHQH'HVVHUWVZLH]%0RXVVHDXFKRFRODW6FKPDQGFUHPHDXI+LPEHHUHQ 6DKQHTXDUNPLWIULVFKHQ)UFKWHQ ¼ +RFK]HLWVRGHU.RQILUPDWLRQVXIIHWDE3HUVRQHQ +RFK]HLWVVXSSHPOS3 5LQGHUURXODGHQLQ5DKPVDXFH6FKZHLQHILOHWLP6SHFNPDQWHOJHEUDWHQH3LO]H*HPVHSODWWH 6DXFH+ROODQGDLVH.DUWRIIHOJUDWLQ6DO]NDUWRIIHOQJHPLVFKWHU6DODWPLW'UHVVLQJ :HOIHQVSHLVH0RXVVHDXFKRFRODW¼ 5DKP%XIIHWDE3HUVRQHQ +lKQFKHQEUXVWLQ=ZLHEHOVDKQH)LOHWWRSI5HLVRGHU6SlW]OH6DO]NDUWRIIHOQ YHUVFKLHGHQH6DODWH ¼ .ODVVLVFKHVNDOWHV%XIIHWDE3HUVRQHQ %URW%XWWHU.lVHSODWWH)LVFKSODWWHNOHLQH)ULNDGHOOHQ.OHLQH:XUVWSODWWH+DFNHSHWHULJHO *HIOJHOVDODW0DWMHVVDODW(LHUVDODWJHPLVFKWHUJUQHU6DODW'UHVVLQJ ¼ +DXVPDFKHU%XIIHWDE3HUVRQHQ %URW%XWWHU+DXVPDFKHU3ODWWH6FKLQNHQ0HWWZXUVW5RWZXUVW6O]H+DFNHSHWHUJHNRFKWHV0HWW ¼ .lVHSODWWH0DWMHVVDODW:XUVWVDODW)OHLVFKVDODWNOHLQH)ULNDGHOOHQ %D\ULVFKH6FKPDQNHUOQ +D[HQRGHU*ULOOVFKLQNHQPLW6DXHUNUDXW)OHLVFKNlVPLW6WDPSINDUWRIIHOQ %UH]HO:HLZXUVWED\ULVFKHQ.DUWRIIHOVDODWVHU6HQI ¼ .OHLQHXQGJURH/HFNHUHLHHDE3HUVRQHQ SUR3HUVRQ +KQHUIULNDVVHH5HLVXQG6DODW ¼ 5LQGHUJXODVFKP6SlW]OH6DO]NDUWRIIHOQXQG%RKQHQVDODW ¼ NOHLQH5LQGHUURXODGHQPLW6DO]NDUWRIIHOQ5RWNRKO*XUNHQRGHU%RKQHQVDODW¼ :LOGUDJRXWPLW:DOGSLO]HQ6SlW]OHR.Q|GHO5RWNRKO$SIHONRPSRWWPLW%LUQHQ3UHLVHOEHHUHQ ¼ (QWHQEUXVW6FKZHLQHPHGDLOORQV6DKQHNDUWRIIHOQ5RWNRKO*XUNHQVDODW 2UDQJHQVDXFHXQGJHEUDWHQH3LO]H ¼ *UQNRKO6DO]NDUWRIIHOQ.DVVHOHU5DXFKHQGHQXQG3LQNHOZXUVW ¼ *URHUEXQWHU6DODWWHOOHUDXVYHUVFKLHGHQHQ%ODWWVDODWHQ5RKNRVWJHEUDWHQHQ 3XWHQEUXVWVWUHLIHQ3LQLHQXQG.UELVNHUQHQ(LHU.lVH'UHVVLQJXQG%DJXHWWH ¼ /DVDJQH¼ /DFKV6SLQDW/DVDJQH¼ =ULFKHU*HVFKQHW]HOWHVYRP.DOEPLW5HLVXQG6DODW¼ 3XWHQUDJRXWPLW3DSULND=ZLHEHOQ0DLV.LGQH\ERKQHQ5HLV6DODW ¼ NOHLQHNDOWH6FKQLW]HO.DUWRIIHOVDODW ,QYROWLQLVYRP.DOE5RVPDULQNDUWRIHOQXQG*ULOOJHPVH .DOEVVFKQLW]HO6SDUJHO6DO]NDUWRIIHOQ%XWWHU+ROODQGDLVH 6DXHUEUDWHQ.Q|GHO5RWNRKOXQG6DXFH 7DIHOVSLW]6DO]NDUWRIIHOQ0HHUHWWLFKRGHUJUQH6DXFH +DFNEUDWHQ6DO]NDUWRIIHOQJHEXQGHQHV(UEVHQ:XU]HOJHPVH%UDWHQVDXFH .DVVHOHUQDFNHQ6DXHUNUDXW.DUWRIIHOSUUHHKDXVJHPDFKWQDWUOLFK ¼ ¼ ¼ ¼ ¼ ¼ ¼ 'HVVHUWV SUR3HUVRQ *|WWHUVSHLVHURWJHOERGHUJUQPLW9DQLOOHVDXFH ¼ 0RXVVHDX&KRFRODW ¼ 6DKQHTXDUNPLW)UFKWHQGHU6DLVRQ ¼ 'LFNPLOFK3XGGLQJ ¼ 5RWH*UW]HPLW9DQLOOHVDXFH ¼ :HOIHQVSHLVH ¼ 6FKPDQGFUHPHDXI+LPEHHUHQ ¼ 7LUDPLVX ¼ .UELV7LUDPLVX ¼ 0DU]LSDQPRXVVHPLW(UGEHHUVDXFH ¼ :HLQFUHPH ¼ =LWURQHQSXGGLQJ¼ &DSSXFFLQR&UHPH¼ $KRUQVLUXS&UHPHPLW$PDUHWLQLV¼ +DU]HU%URFNHQVFKQHH6FKLFKWGHVVHUWPLW.LUVFKHQ4XDUN9DQLOOHSXGGLQJ 2EVWVDODWPLW)UFKWHQGHU6DLVRQ9DQLOOH6DXFH %D\ULVFK&UHPHPLW)UXFKWVSLHJHO ¼ JHEUDQQWH&UHPD&DWDODQD ¼ 3DQQD&RWWDPLW+LPEHHUVSLHJHO ¼ /HENXFKHQPRXVVH ¼ ¼ ¼ *HVFKLUUYHUOHLK (JHVFKLUUSUR*HGHFN ¼ .DIIHJHVFKLUUSUR*HGHFN ¼ 'HVVHUWVFKDOH7HHO|IIHO ¼ 6XSSHQWDVVH(VVO|IIHO ¼ 6XSSHQWHUULQH.HOOH ¼ 6WHKWLVFK¼ 6WHKWLVFKPLWFUHPHIDUEHQHU+XVVH¼ %XIIHWWLVFKH 6NLUWLQJVIUGLH7LVFKH 6WN¼ 6WN¼ 'DV*HVFKLUULVWJHUHLQLJWXQGYROOVWlQGLJQDFKVSlWHVWHQV7DJHQ]XUFN]XEULQJHQ 6FKPXW]LJHV*HVFKLUUEHUHLWVDPGDUDXIIROJHQGHQ7DJEHLGRSSHOWHU/HLKJHEKU)HKOHQGHRGHUGHIHNWH 7HLOHZHUGHQ]XP:LHGHUEHVFKDIIXQJVZHUWLQ5HFKQXQJJHVWHOOW $OOH3UHLVHVLQG$EKROSUHLVHXQGLQNO0Z6W %HLGHP9HUOHLKPHLQHV*HVFKLUUVXQGGHU,QDQVSUXFKQDKPHPHLQHU'LHQVWOHLVWXQJHQZLH]%GHU %XIIHWEHWUHXXQJYRU2UWHUK|KWVLFKGLH0HKUZHUWVWHXHUIUGDV(VVHQYRQDXI 'LH/LHIHUXQJEHWUlJWPLQGHVWHQV¼GLH$EKROXQJHEHQIDOOV %HLGHU$QOLHIHUXQJIUHXHQZLUXQVEHUWDWNUlIWLJH0LWKLOIH ,FKYHUOHLKHDXFKPHLQHQ6FKRNREUXQQHQGHUDE3HUVRQHQHLQHWROOH$OWHUQDWLYH]XP 'HVVHUWEXIIHWELHWHW 1(8 .DIIHHVSH]LDOLWlWHQPDVFKLQH 3DXVFKDOH9HUOHLKJHEKU¼ $EUHFKQXQJSUR*HWUlQN¼ *HVFKLUU.DIIHHERKQHQ0LOFKIUGLH0DVFKLQHLQNOXVLYH 0HKUZHUWVWHXHU 'DV,7SIHOFKHQIU,KUH)HLHU *HUQHGUIHQ6LHPHLQH*HULFKWHPL[HQXQGYDULLHUHQ )UHLQHSHUV|QOLFKH%XIIHWEHVSUHFKXQJVWHKHLFK,KQHQ'LXQG0LYRQ8KULQ PHLQHP%URRGHUQDFKWHOHIRQLVFKHU$EVSUDFKH]XU9HUIJXQJ$XIPHLQHP+DQG\GUIHQ6LH PLFKMHGHU]HLWDQUXIHQ RGHU
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