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ON-N=ON5 (5) N5OON= N1OO ON7N= N;N.ON7 ON7O OON5ON9N:N.O N1OO ON1ON7O OON? NN9N?N9N:N7ON9N:O N#ONON;N9N? ON7O NON1N9ON5N/N1O N=N1 N1ON>N,N=N5N9 N
N1OO ON1ON. ON?O ON? NN:N5ON,N;N1N9N? ON7O N5ON1N9ON5N/N1O, NN:N, N. N?N;N9N:N, NON7N= N-N:N4N?ON7 N=N-O N= NN3N9N1 ON?OO
ON?O N4N5N= OON5ON2N1N/N=N5N9 ON? OON9ON;N,ON9N? ON?O N:N5ON1N;N1N/N?O ON?O OON/OON1ON1N9 N:N1ON, ON?N= OOO N=N? ON?O ON?ON7N3N5N/ON1N9 N7 O O N,N=O
N5N>N?OON/N1 OON? NN# N:N1N9 ON5 N5N:ON-N;N5ON7 ON7O OONON7O N5ON1N9ON5N/N1O NON?N= N5ON5N=N4OON9N:O NON3N1N=N9ONbLDA CAPITAL
LIMITEDbB;.
NNNN!NNNN# NNNNN#N$NNNN# N%N NNNN#NNN#
NN1ON, ON7N= 31.12.2022 OON/OON1N=ON1N9 N1N3O N3N-O N:N1N9 N4N9N1N9ON7ON/N5O ON5ON=N9N:ON= N-ON3O N= N:N1ON, ON7O N5ON1N9ON5N/N1O, ON?ON?O
b, 1.500.000.
N$N? N1N=O ON-OO N:N?N=N4ON;N9 N1N=N1N;ON5ON1N9 O O N5N>N.O:
N1) NN?N9ON-O N1N3O N3N-O OON/OO N= ON?ON?O b, 1.500.000 ON5ON/ON?O.
N2) NN=N1ON?ON9N:N, NOOO N8N5ON7 B+ NNNNNN N!NNNN NNNNNN NNNNN)N B; ON?N= NN:OON2ON9N? ON?O 2017 N5N:N4O N8N7N:N5 N1OO ON1ON7
ON?O NON5ON5N/N?O NN8N7N=ON= O ON9: N7 N/N NN1N6N/N=N? NN8N7N=ON= N4N5 N4N9N:N1N9N?OON1N9 N1ON?N6N7NN$O ON? N7 N5ON1N9ON5N/N1 NO ON? N:N1N9
N7 N/N OON?ON-OON3N1N= N:N1ON, ON7O N1N=O ON-OO N1ON?ON,ON5O O N5N=OON9N?N= OO N= N1ONN?ON?N/O N= N:N1N9
N1N=N1N
N N-N:N2N1ON7 OO N= N5N= N;O N3O OON?N8N-ON5O N= N4N5N= N.ON1N= N4ON=N1OO N= N=N1 OON?N2N;N5ON8N5N/ NN2N,ON7 ON1 OON?N9ON5N/N1 N:N1N9 ON9O ON;N7ON?ON?ON/N5O
ON?O N.ON1N= N4N9N1N8N-ON9N OON7 NN9N?N/N:N7ON7 ON7O NON1N9ON5N/N1O N:N1ON, ON7 N;N.N>N7 ON7O N:N;N5N9O NON5ON9O N4N?O N:N1N9 N:N1ON, OON=N-ON5N9N1
N4N5N= N-ON5N9 N3N/N=N5N9 N?ON?N9N1N4N.ON?ON5 OOO N2N;N5ON7 OON9O N?N9N:N?N=N?NN:N1ON1OON,ON5N9O ON5 OON-ON7 N ON9O N1N=O ON-OO N5N:N:ON5N
N4N9N:N1OON9N:N-O OON?N8N-ON5N9O.
NON9ON;N-N?N=, N:N1ON, ON7N= 31.12.2022 OON/OON1N=ON1N9 N1N3O N3N-O N:N1N9 N4N9N1N9ON7ON/N5O N4N9N5N:N4N/N:N7ON7O N1ON1N9ON.ON5O N= ON5ON=N9N:ON= N-ON3O N=
ON7O NON1N9ON5N/N1O N:OON/O O N:N1ON, NN;N;N7N=N9N:N?O, N4N7N
N5N>N.O:
N#ON3N:N5N:ON9NN1 N1ON1N9ON5N/ N
N1) ON? ON?OO OO N= b, 6.000.000 ON?O N1ON?ON, N4N9N5N:N4N9N:N.ON5N9O N1OO ON? N-ON5ON? NON7O N/N B+N N!NNNNN%N$NNN N.N$.N.
b NNNNN N.N$.N.B;
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 8 N1OO 112
N2) N5ON/ON7O OON/OON1N=ON1N9 N1ON1N9ON.ON5N9O N:N1ON, ON? NN;N;N7N=N9N:N?O NN7N OON?O ON5ON/ON?O b, 3.000.000 (OON9ON=
N5N:N1ON?N N5N:ON5N;N5ONN1.
N N!NNNNN NNNNN N NN!NNN NNN NNNNNNN N$NN% NNNNNN% NNN N$N N'N!NN#N 2023
N NN9N?N/N:N7ON7 ON7O NON1N9ON5N/N1O N3N9N1 ON7 OON.ON7 ON?O 2023 OON=N5ON/N6N5N9 ON9O OON?OON,N8N5N9N-O ON7O N3N9N1 ON7N= N5N/OOON1N>N7 OO N=
N1ON1N9ON.ON5ON= ON7O N:N1N9 ON7 N2N5N;ON/O ON7 ON7O N5N= N3N-N=N7 OON7N ON7O N4N9N,ON8OO ON7O, OOON5 N=N1 N
ON5ON1N9ON-OO N?N9 OON?OON5OON5N9O ON7O, N=N1 N1ON>N7N8N5N/ N7 ON5OOOO ON7ON, ON7O N:N1N9 N ON?N= OOO ON? N1OOO N=N1 N5N>N1OON1N;N/ON5N9
N9N:N1N=N?ON?N9N7ON9N:N, N:N5ON,N;N1N9N1 OON3N:N5N:ON9NN1 N3N9N1 ON7N= N5ON/ON5ON>N7 OON3N:N5N:ON9NN-ON3O N= OON1 N?ON?N/N1 N-ON5N9 N.N4N7 N5OON9N,ON5N9
N7 N5ON1N9ON5N/N1.
N#ON7N= N5N= N3N-N=N5N9 OON?OON,N8N5N9N1 , N8N1 OONN:N,, N7 OOON1ON7N3N9N:N.O ON7NON?O N5ON5ON5OON8N7 N
ON?N= N N1N3N:O ON OON?OON,N8N5N9N1 O N LDA Capital. N N=N-N1 NN9N?N/N:N7ON7 ON7O N ON?N?N4N5OON9N:N.O N.N$.N. ON9OON5ON5N9 O ON9 N7
OON3N:N5N:ON9N OON ON1ON-ON5N9 N5ON5N;N9N>N/N1 OON? ON7N N1ON1N9ON7ON9N:O N:N1N9 N1N=ON1N3O N=N9OON9N:O ON5ON9N2N,N;N;N?N= ON7O
N5N=N5ON3N5N9N1N:N.O N1N3N?ON,O, N5N9N4N9N:N, N:N1N8OO N5N:OO O N1OO ON7N= N:OON9N1 N-O O OOON1 N:N1ON1ON:N5ON1OON9N:N. ON7O N4ON1OON7ON9O ON7ON1
N ON5 ON;N-N?N= ON9N;O N4N?N>N7 N5ON9ON5N9ON7N OOON1ON7N3N9N:N. OON7N;O ON5ON7O N1N=N,OOON>N7O N:N1N9 N5ON5N:ON,ON9N
ON5ON=N?N;N?N3N9ON=.
NO N3O ON?O O ON9 N7 NOOO ON1O N:N. N1N3N?ON, NN=N1N=N5OON9NN N7N3ON= NN=N-ON3N5N9N1O OON?N2N;N-ON5ON1N9 N=N1 N1N=N1OOOON8N5N/ ON7NON1
N5OO NN:N;N9N
N.ON5N9ON?O OON?N= N:O ON N-O O ON? 2050 (N7 NOOO ON1O N:N. N ON,ON9N=N7 N#ONN:N1N9 N7 NN;N;N,N4N1 N1ON?ON5N;N5N/ ON7N
N1N3N?ON, N:OON/O O , N3N9N1 N5N3N:N1ON1OON,ON5N9O N7N;N9N1N:N.O N:N1N9 N1N9N?N;N9N:N.O N5N=N-ON3N5N9N1O N7 N1N=N,OOON>N7 ON7O N?ON?N/N1O N1N=N1NN=N1
OON=N5ON9ON8N5N/ NN:N. ON?ON5N/N1 N:N1ON, ON7N= N5OO NON/N1.
N#N%NNN'NN#N N$NN# NN!NN#N$NN!NNN$NN$NN#
N$N7N= OON.ON7 ON?O N-N;N7N>N5 ON7N= 31.12.2022, N? N NN1 ON1ON?OON/N1ON1N= ON1 ON1ON1N:N,OO N
b" NN7N4N5N=N9N:O O N:ON:N;N?O N5ON3N1ON9ON= OON.ON5O O 01/01 b 31/12/2022 ON?O NNN:N1N9 ON7O NON1N9ON5N/N1O (N5ON1N9ON5N/N1
N:N1N9 O N 31/12/2021 ON?OO b, 0)
b" NN-ON4N7 N b, 1.743.131 (2021: NN7N)
b" NN1N8N1ON. NN-ON7 31.12.2022 b, 9.178.837 (2021: 7.435.041)
N N1Ob O N;N? ON?O N? N NON1ON?OON9N,N6N5N9 NN:ON:N;N? N5ON3N1ON9ON= N3N9N1 ON7 OON.ON7 2022, N7 NN9N?N/N:N7ON7 N-ON5N9 N5N:ON9N
O ON9, N8N1 N4ON=N1ON1N9 N=N1 N5N:ON;N7OON=N5N9 ON9O OON?OON5OON5N9O ON7O ON?ON;N,ON9OON?N= N3N9N1 ON?OO N5OO N24 N N1OO ON7N=
N7NN9N:N?N=N?NN9:
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 9 N1OO 112
b" N N NON,N=N9ON5 ON7NN:N-ON4N7 OON?OO b, 1.743.131 N:N1ON, ON7N= OON-ON?OON1 OON.ON7 , N1ON?ON-N;N5ONON7O
N2N5N;ON9O NN:N.O N4N9N,ON8OO ON7O ON7O N5ON1N9ON5N/N1O.
b" N$N? N3N5N3N?N=O O N1OOO N1ON?N4N5N9N:N=ON5N9 N? N4N5N/N:ON7O N:ON:N;N?ON?ON?ON= N5N=N5ON3N7ON9N:N?O OON?O N2ON1OOOOO N8N5ON
OON?OON5OON5N9O, N? N?ON?N/N?O ON1ON1NN,N4N1O.
b" NON9OON?ON8N-OO O, N? N NN4N9N5N:N4N9N:N5N/ N1ON1N9ON.ON5N9O N1OO ON? NN;N;N7N=N9N:O NN7NN:N1N9 N$N5ON=N9N:N-O N5ON1N9ON5N/N5O ON?ON?O
b, 9.000.000.
b" N O NON7O OON.ON5O O ON?O 2023 N8N1 OON?N:OON5N9 N8N5ON9N:O O N:ON:N;N?O N5ON3N1ON9ON= N1OO ON7
N4ON1OON7ON9N?ON?N/N7ON7 ON7O OON?N= ON?N.
NN1NON1 ON1ON1ON,N=O N3N5N3N?N=O ON1, N?N9 N?N9N:N?N=N?NN:N1ON1OON,ON5N9O ON?O NNN:N1ON1OON/OON7N:N1N= N2N,ON5N9
ON7O N1OON.O ON7O OON=N-ON9ON7O ON7O N4ON1OON7ON9O ON7ON1O N:N1N8OO N7 N4N9N?N/N:N7ON7 N5N:ON9N O ON9 N?N9 ON1ON1ON,N=O N5N=N-ON3N5N9N5O N8N1
N5ON9OON-ON?ON= OON?N= N NN=N1 OON=N5ON/ON5N9 ON7 N;N5N9ON?OON3N/N1 ON?O, N1OOO ON:N?OON1. N N1ON, ON1OON1, ON? ON1N3N:O ONON5ON9N2N,N;N;N?N=
OON7N;ON= ON;N7N8O ON9OON9N:ON= ON9N-ON5O N=, OON=N-ON5N9N1 OO N= N?ON?N/O N= N5N/N=N1N9 N7 ON7NN1ON>N7ON7 OO N= N5ON9ON?N:N/O N=, N5N=N4N-ON5ON1N9
N=N1 N5ON7ON5N,ON5N9 ON?NN6N?N=ON1N9 NO ON7ON5O ON?O NN
NN%N!NNN$NN!NN NNNNN%NNN NNN NNNNNNNN$NN$NN#
b" N#N:N?ON?N/ N:N1N9 ON?N;N9ON9N:N-O N4N9N1ON5N/ON9ON7O N:N9N=N4ON=O N=
N N4N9N1N4N9N:N1ON/N1 ON?O N1N:N?N;N?ON8N5N/ON1N9 N:N1ON, ON7N= ON?N;N9ON9N:N. N4N9N1ON5N/ON9ON7O OO N= N:N9N=N4ON=O N= OON?OO N?ON?N/N?OO N5N:ON/N8N5ON1N9 N7
N5ON1N9ON5N/N1 N5N/N=N1N9 N7 ON1ON1N:N,OO :
NN>N9N?N;O N3N7ON7 OO N= N:N9N=N4ON=O N= ON?O OON5ON/N6N?N=ON1N9 N ON9O N4ON1OON7ON9O ON7ON5O N:N1N9 ON9O N;N5N9ON?OON3N/N5O ON?O NN
OON5N4N9N1ONON7O NN:N1N9 N5ON9N;N?N3N. OO N= N:N1ON,N;N;N7N;O N= OON7NOON?O O N=OO N= N3N9N1 ON7N=
N
b" N N1ON,N3N?N=ON5O OON7NN?N=N?N
N N NN;N?O N5N:ON/N8N5ON1N9 ON5 ON5ON9N?ON9ONON,ONN:ON= N:N9N=N4ON=O N=. NN9 OON=N.N8N5N9O N:N/N=N4ON=N?N9 OON?OO
N?ON?N/N?OO N8N5O ON7ON9N:N, OON,N3N5ON1N9, N5N/N=N1N9 N:N/N=N4ON=N?N9 N1N3N?ON,O (N ON5 OON=N1N;N;N1N3N N9ON?ON9N
N5ON9OO N:N9N?, ON9NON9OOO ON9N:O O N:N/N=N4ON=N?O, N:N/N=N4ON=N?O ON5OOOO ON7ON1O N:N1N9 N:N/N=N4ON=N?O ON1NN= ON?ON=.
N$N? N3N5N=N9N:O OOO N3ON1NN4N9N1ON5N/ON9ON7O N:N9N=N4ON=O N= ON?O NNN5OON9N,N6N5ON1N9 OON7N= N1N=ON9NOO N= N:N9N=N4ON=O N=
N:N1N;N.O N5N:ON-N;N5ON7O OO N= N5ON3N1ON9ON= N:N1N9 N1N>N9N?ON9OON/N1O N:N1N9 N?ON8N.O ON;N?ON?N/N7ON7O OO N= OON?N N
N,N N? ON9OOO ON9N:O O N:N/N=N4ON=N?O N:N1N9 N:N1OO ON9N= N?N9 N:N/N=N4ON=N?N9 N1N3N?ON,O.
N ON? ON7O N4N9N5N=N-ON3N5N9N1O OO N= OON5ON9N:ON= OON=N1N;N;N1N3ON=, N;N1NN-N3N:ON9ON7 N1OO ON1 OON5N;N-ON7 ON?O N-ON?ON= ON?
N4N9N:N1N/O NON1N9ON5N/N1O OON?O ON?OO N1N=ON9OON<N2N1N;N;N?N
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 10 N1OO 112
b" NN/N=N4ON=N?O N1N3N?ON,O
NN1N:ON?N?N9N:N?N=N?N OON=N8N.N:N5O OON7N= NN;N;N,N4N1: N NN9N?N/N:N7ON7 OON=N5ON/N6N5N9 N=N1 ON1ON1N:N?N;N?ON8N5N/ ON9O N5N>N5N;N/N>N5N9O
N1N=N1ON?ON9N:N, NN7ON7 ON?O ON;N7N8O ON9ON
N:N1N9 ON9O ON9N8N1N=N-O N N5ON9OOOON5N9O, OON?N:N5N9N N=N1 N4N9N1OON1N;N/ON5N9 O ON9 N1N=N1N;N1N O N;N5O N?N9
N1ON1ON1N/ON7ON5O N5N=N-ON3N5N9N5O N:N1N9 OOO ON?N2N?ON;N/N5O N3N9N1 ON7N= N5N;N1ON9OON?ON?N/N7ON7 OOOO N= N5ON9OOOON5O N= OON9O
N4ON1OON7ON9O ON7ON5O ON?O NN
b" N#ON=N1N;N;N1N3NN?O
NN9 OON?OON5OON5N9O ON?O NNOON?O ON?OO OON?NON?O, OON7N= OON=OON9OON9N:N. ON?OO ON;N5N9N?ON7ON/N1, N5N/N=N1N9 ON5
NOOO, N?OO ON5 N4N5N= OON/OON1ON1N9 N?OON9ON4N7O N:N/N=N4ON=N?O N;O N3O OON=N1N;N;N1N3N N4N9N1ON?OON=. NN9 N
OON?OON5OON5N9O OON?O ON9O N4N1N=N5N/OOON9N5O N$ON,ON5N6N5O N5N/N=N1N9 O N;N5O ON5 NOOO N:N1N9 N5ON?N N4N5N= OON/OON1ON1N9
OON=N1N;N;N1N3N
b" N N9OOO ON9N:O O N:N/N=N4ON=N?O
N N NN4ON1OON7ON9N?ON?N9N5N/ON1N9 OON? N:N;N,N4N? OO N= N:N1ON1ON:N5OON= N:N1N9 OO N= N.N .N. N-ON3O N= OO ON? OON7N= NN;N;N,N4N1 O ON?
N:N1N9 OON7N= NN1N;N:N1N=N9N:N. N:N1N9 OON=N5OOO N?N9 ON5N;N,ON5O ON?O NNN5N/N=N1N9 N:OON/O O N9N4N9O ON9N:N-O N5ON1N9ON5N/N5O . N ON9OOO ON9N:O O
N:N/N=N4ON=N?O OON?N= N?ON?N/N? N5N:ON/N8N5ON1N9 N? N N N1ON?OON-N5N9 N1OO ON? ON?ON?OOO N5N9OOON1N>N9N N7 N OO N=
N1ON1N9ON.ON5ON= ON7O N1OO OON9OON,N
b" NN/N=N4ON=N?O ON5OOOO ON7ON1O
N N:N/N=N4ON=N?O ON5OOOO ON7ON1O OON=N/OON1ON1N9 OON7N= ON9N8N1N=OO N:N1N8OOON5ON?ONN5N9OOON1N>N9N
N-ON3O N= N:N1N8OO ON7 ON5ON9N?ON9ONN4N9N,N8N5ON7 ON5OOOO ON7ON1O N1OO ON1 OON7NN9N4OONON7O OOON1O
N;O N3O OO N= N1OOON7OO ON5OO N= N:ON9ON7ON/O N= N4N1N=N5N9N?N4N?ON.ON5O N=.
N#ON5ON9N:N, NON9O N5N= N5N:N:ON5NN5ON/N4N9N:N5O OON?N8N-ON5N9O ON?O NNN7 N:N1N8OOON-ON7ON7 N-N:N4N?ON7O N1ON?ON,ON5O N=
N1OO ON1 NN9N:N1OON.ON9N1, O ON? N:N1N9 N:N1N8OOON-ON7ON7 ON;N7OO NON5 N-ON3N1 ON?O N5N:ON5N;N?OON5 N7 N5ON1N9ON5N/N1 OON5ON3N?N;N1N2N/N1
NN=N4N-ON5ON1N9 N= N5ON7ON5N,ON?ON= ON7 ON5OOOO ON7ON1 ON7O N5ON1N9ON5N/N1O .
b" NN9N1ON5N/ON9ON7 NN5ON1N;N1N/N?O
NN9 OOO ON?N9 ON5 OON-ON7 N ON7 N4N9N1ON5N/ON9ON7 N:N5ON1N;N1N/N?O N5N/N=N1N9 N=N1 N4N9N1OON1N;N9OON5N/ N7 N4ON=N1OO ON7ON1 N1OOO ON:N?OON7O
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N5ON1ON OO N= N;N?N3N9OON9N:ON= ON?N;N9ON9N:ON=, N5N9N4N9N:N, O ON?N= N1ON?ON, OON7N= N1N=N1N3N=OON9ON7 OO N= N5OO N4O N=,ON9O N;N?N3N9OON9N:N-O
N5N:ON9N (N5OON9N,N6N?N=ON1O N N;N5OON?N N5ON/ OO N= ON1ON1N4N?OON= ON?O N2N1ON/OON7N:N1N=
N:N1N9 OON1 N OON?N;N?N3N9ON ON?OO), N2) ON9O N5N=N4N5OO N N1ON?NOON5N9O ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N=
N:N1N9 ON9O OON5ON9N:N-O N3N=O OON?ON?N9N.ON5N9O, N3) ON7 N;N?N3N9OON9N:N. N1N=N1N3N=OON9ON7O,
N5ON9N N:N1N9 ON1ON?OON/N1ON7O OON7NON?N?N9N:N?N=N?N N N4) ON7 N;N?N3N9OON9N:N. N
N NON9OON?ON. NN;N-N3ON?O N5ON/ON7O N-N;N1N2N5 N3N=OON7 N3N9N1 ON?OO N5N;N-N3ON?OO N1ON?N N:N1N9 N3N9N1 ON1 ON5ON9N?OON9N1N:N,
OON?N9ON5N/N1 N5ON/ OO N= N?ON?N/O N= N4N9N5N=N5ON3N.N8N7N:N1N=, ON9O ON1ON1N4N?ON-O N3N9N1 ON7N= N1N=N1N3N=OON9ON7 N:N1N9 ON7N= N5ON9N
OOOON= OON?N2N;N-ON5O N=. NON9OOO ON8N5ON1, N5N>N-ON1ON5 O N;N1 ON1 N8N-N ON1 N?ON?N/N1 N5N ON7N
N2N1N8N N1N2N5N2N1N9O ON7ON1O N:N1N9 ON9O OON5ON9N:N-O N3N=O OON?ON?N9N.ON5N9O OON9O ON7N N5ON/ OO N= N?N9N:N?N=N?N
N:N1ON1OON,ON5O N=.
N NON9OON?ON. NN;N-N3ON?O, N-N;N1N2N5 N5N>N7N3N.ON5N9O N1OO ON7N= N?N9N:N?N=N?N N4N9N5ON8ON=ON7 N3N9N1 ON7N= N5N9OOON1N>N9N OO N=
N5N N:N1N9 OO N= N;N?N9OON= N1ON1N9ON.ON5O N= N:N1N9 ON7N= N5ON,ON:N5N9N1 ON?O OON7N OON?N2N;N-ON5O N= N1ON?N
OON5ON9N:N, N ON9O N1N=N1N ON9OOO ON9N:N-O N6N7N
NON/ON7O, N5N>N-ON1ON5 ON7N= N5ON,ON:N5N9N1 N:N1N9 ON7N= N:N1ON1N;N;N7N;O N;N7ON1 OO N= N3N=O OON?ON?N9N.ON5O N= OON9O ON7N N5ON/
OO N= N?N9N:N?N=N?N N:N1ON1OON,ON5O N=.
NN.ON7ON5 N:N1N9 N-N;N1N2N5 N3N=OON7 N3N9N1 O N;N5O ON9O OON=N1N;N;N1N3N-O OON=N4N5N4N5N N N:N1N9 N5ON9ON:O ON7ON5 ON7N= N?ON8N.
N5ON1ON OO N= N4N9N1ON,N>N5O N= ON?O N=. 4548/2018.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 30 N1OO 112
N N5ON1N9ON-OO , N7 NON9OON?ON. NN;N-N3ON?O ON1ON1N:N?N;N?ON8N7ON5 ON7 N4N9N1N4N9N:N1ON/N1 N5N=N?ON?N/N7ON7O N:N1N9 N:N1ON,OON9ON7O
OO N= N5N=N?ON?N9N7N N?N9N:N?N=N?N<N9N:ON= N:N1ON1OON,ON5O N= N:N1N9 ON7 OON=N5ON. N5ON1ON OO N= OON?N2N;N5OO N
OON5ON9N:N, N ON9O N8ON3N1OON9N:N-O, ON9O OON3N3N5N=N5N/O N5ON1N9ON5N/N5O N:N1N9 ON9O N:N?N9N=N?OON1N>N/N5O. N#ON? ON;N1N/ON9N? N1OOO N6N.ON7ON5 N:N1N9
N-N;N1N2N5 N3N=OON7 O N;O N= OO N= N5N:N8N-ON5O N= ON?O N-N;N1N2N1N= N?N9 N1N=N5N>N,OON7ON?N9 N5N;N5N3N:ON-O ON?O NN N1OO ON?OO N5N;N5N3N:ON-O
OO N= OOOON1ON9N:ON= N:N1N9 N5N>N-ON1ON5 OON?ON5N:ON9N:N, ON1 N5OON.N ON?O N4N9N1OOOON=N?N=ON1N9 ON5 N1OON-O.
N. NON?OON5N/N1 N5N>O ON5ON9N:N?O N5N;N-N3ON?O
NN5 ON?OO N5N>O ON5ON9N:N?OO N5N;N5N3N:ON-O OON1N3N OON=N1N=ON.ON5N9O N:N1ON, ON9O N?ON?N/N5O OON6N7ON.N8N7N:N1N= N8N-N
OON?N3ON1NN5N;N-N3ON?O OO N= N?N9N:N?N=N?NN:N1ON1OON,ON5O N= OON.ON7O 2022, N:N1N8OO N:N1N9 ON1 N:OON9N1 N8N-NN5N;N-N3ON?O
OO N= N5N>N1NN7NN5O N= ON7O NON1N9ON5N/N1O ON7O OON.ON7O.
N. NON?OON5N/N1 N5OO ON5ON9N:N?O N5N;N-N3ON?O
N NON9OON?ON. NON:N?OO ON7N= ON1ON1N:N?N;N?ON8N7ON7 ON7O N4ON1OON7ON9O ON7ON1O, ON?O OO N;N?O N:N1N9 ON7O N1ON?ON5N;N5ONON7O
NN?N=N,N4N1O NOO ON5ON9N:N?O NN;N-N3ON?O, OON1N3NN9N:N-O OON=N1N=ON.ON5N9O NN:O NN;N5N3N:ON..
N NON9OON?ON. NN;N-N3ON?O ON1ON1N:N?N;N?ON8N7ON5 ON7N= N1ON?ON5N;N5ONOO N= OOOON7NON7O NN?N=N,N4N1O NOO ON5ON9N:N?O
NN;N-N3ON?O N:N1N9 ON7O N4N9N1OON,N;N9ON7O ON7O ON?N9O ON7ON1O N:N1N9 N4N9N1ON5N/ON9ON7O N:N9N=N4ON=O N=.
N NON9OON?ON. N5ON9N2N5N2N1N/O ON5 O ON9, N:N1ON, ON7N= N,ON:N7ON7 OO N= N:N1N8N7N:O N=OO N= ON?O, N? NOO ON5ON9N:O O NN;N5N3N:ON.O N5N/ON5 OOO ON2N1ON7
ON5 N?ON?N9N1N4N.ON?ON5 OON7ON5ON/N1 N:N1N9 N1OON5N/N1 ON7O NON1N9ON5N/N1O N:N1N9 ON?O ON1ON1OON-N8N7N:N1N= N?N9 N6N7ON7N8N5N/ON5O ON;N7ON?ON?ON/N5O N:N1N9
N3N5N=N9N:N, N:N,N8N5 N4N9N5ON:O N;ON=ON7 OON? N-ON3N? ON?O.
NN NNNNNN#NNN# N NN N!NNNNNN)N NN NN$N!NN NN# NNNNNN)N & N%N NN(NN&NNN$N N$N)N NN$NN%N# 2022
N!N%NNNN#N$NNN N NNNN#NN NNNN$NN%N!NNNN# NN NN$N!NN NN# NNNNNN)N NNN N%N NN(NN&NNN$NN$N)N
N NON9OON?ON., N7 N?ON?N/N1 OON3N:ON?ON.N8N7N:N5 N:N1N9 N;N5N9ON?OON3N5N/ OONON1 N,ON8ON1 11,12 ON?O N=. 4706/2020,
OON?OON5N?OON1N9 OON ON1 N,ON8ON1 9 N:N1N9 12 ON?O N. 4706/2020, N=N1 OON?N2N5N/ ON5 N-N;N5N3ON? N1N=N5N>N1OON7ON/N1O
OO N= NN?O OONN5N/N1O.
N$N? ON;N1N/ON9N? N;N5N9ON?OON3N/N1O ON7O NON9OON?ON.O NNON9N?ON.OO N= OON8NN9 N1OO :
(N1) ON9O N4N9N1ON,N>N5N9O ON?O N=. 4706/2020 (N,ON8ON1 1-24) ON5ON/ N5ON1N9ON9N:N.O N4N9N1N:ON2N-ON=N7ON7O, O OO O N9OOON5N9,
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 31 N1OO 112
(N2) ON9O N4N9N1ON,N>N5N9O ON?O N=. 4449/2017 (N,ON8ON? 44) ON5ON/ OON?OON5O ON9N:N?O N5N;N-N3ON?O OO N= N5ON.ON9O N= N:N1N9 OO N=
N5N=N?ON?N9N7NOON7NN:N1N9 N4N7NN5ON?OON5N/N1O N5ON/ ON?O N5N;N5N3N:ON9N:N?O N-ON3N?O, O OO O
OON?ON?ON?N9N.N8N7N:N5 N74 N=. 4706/2020 N:N1N9 N9OOON5N9,
(N3) ON9O OON=N1ON5N/O N?N4N7N3N/N5O ON7O NON9OON?ON.O NN5ON1N;N1N9N1N3N?ON,O,
(N4) ON9O N4N9N1ON,N>N5N9O ON?O NOO ON5ON9N:N?O NN1N=N?N=N9ONO NON1N9ON5N/N1O
N$N7ON?ON109 O O 112 ON?O N=. 4548/2018, N7 N5ON9OON?ON. N1ON?N4N?OON=:
N1) N4N9N1OOOON=N5N9 OON?ON,ON5N9O OON?O ON? NN9N?N9N:N7ON9N:O N#ONOON5ON9N:N, NON?O
OON?N2N,N;N;N5ON1N9 OON?O N-N3N:ON9ON7 OON7 N3N5N=N9N:N. OON=N-N;N5OON7, OONN,ON8ON?O 110 ON?O N=.
4548/2018,
N2) N4N9N1OOOON=N5N9 OON?ON,ON5N9O OON?O ON? NN9N?N9N:N7ON9N:O N#ONN9N? OON5ON9N:N, NOOO N= ON?O
N5NNOON 4548/2018, N:N1N9
OON5ON9N:N, NN:ON= OON5N;N5OON= ON7O NON1N9ON5N/N1O, N9N4N/O O ON?O N5ON9N:N5ON1N;N.O ON7O N
N5OO ON5ON9N:N?O N5N;N-N3ON?O,
N3) N5N>N5ON,N6N5N9 ON9O ON;N7ON?ON?ON/N5O ON?O ON5ON9N;N1NN-N4N9N? ON7O N5ON.ON9N1O N-N:N8N5ON7O N1ON?N4N?OON=,
ON1ON-ON?N=ON1O ON7 N3N=ONN? NN9N?N9N:N7ON9N:O N#ONN;N9N?, OON9N= N1OO ON7N= OON?N2N?N;N. ON7O N-N:N8N5ON7O OON7 N3N5N=N9N:N.
OON=N-N;N5OON7, OONN? N,ON8ON? 112 ON?O N=. 4548/2018.
NNNNN# - N#N%NNNN#N b NNN$NNN NN NN$N!NN NN# NNNNNN)N NNN N%N NN(NN&NNN$NN$N)N
N NON9OON?ON. NNN:N1N9 N%ON?ON7ON9N?ON.OO N= ON7O NON1N9ON5N/N1O N1ON?ON5N;N5N/ N5ON9OON?ON. ON?O NN9N?N9N:N7ON9N:N?O N#ON(N5N:
OO N= N N5N:ON5N;N5OON9N:ON= N ON?O). N NON9OON?ON. NN;N-N3ON?O N:N1ON, ON7N= OON.ON7 2022 N5N/ON5 OON9N OON=N8N5ON7
N N OO N5N4ON? ON7N= Maureen Raymond, N:N1N9 NNN=N,ON3OON? N$ON1N4N.N ON?N= NN;N-N>N1N=N4ON? NN5O ON3N?N;O ON?ON;N?.
N$N1 N ON7O NON9OON?ON.O OON? OON=N?N;O ON?OO N4N9N1N8N-ON?ON= N4N5N>N9O ON7ON5O OON5ON9N:N-O N ON?OO ON?N OON?OO N?ON?N/N?OO
N4ON1OON7ON9N?ON?N9N5N/ON1N9 N7 NON1N9ON5N/N1, N:N1N8OO N:N1N9 ON5 N8N-N N;N?N3N9OON9N:N.O, OON7N N5N;N5N3N:ON9N:N.O,
N5OO ON5ON9N:N?O N5N;N-N3ON?O N:N1N9 N?N9N:N?N=N?NN:N.O N4N9N5ON8ON=ON7O.
N N8N7ON5N/N1 ON7O NON9OON?ON.O N1N:N?N;N?ON8N5N/ ON7 N8N7ON5N/N1 ON?O NN9N?N9N:N7ON9N:N?O N#ON29.10.2026.
N!NNNN# N$NN# NN NN$N!NN NN# - NN!NNNNNN$NN$NN#
N OO N;N?O ON7O NON9OON?ON.O NNN%ON?ON7ON9N?ON.OO N= N5N/N=N1N9 N=N1 N5N=ON?ON/N6N5N9 N:N1N9 N=N1 OON?ON5N/N=N5N9 OON?O ON? NN9N?N9N:N7ON9N:O
N#ONOOO OO ON1 N:N1ON,N;N;N7N;N1 N3N9N1 ON7N= N1OO N:ON7ON7 ON7O N9N4N9O ON7ON1O ON?O NNN9N?N9N:N7ON9N:N?O N#ONN2N,ON5N9
N4N9N1N4N9N:N1ON/N1O N7 N?ON?N/N1 OON?N2N;N-ON5ON1N9 OON?N= NN1N=N?N=N9ONON?OON3N/N1O ON7O.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 32 N1OO 112
NN9N1 ON7N= N5ON9N;N?N3N. OO N= OON?ON7ON/O N= N7 NON9OON?ON. NNN%ON?ON7ON9N?ON.OO N= N;N1NOOO ON7 ON?OO ON1ON,N3N?N=ON5O
N:N1N9 ON1 N:ON9ON.ON9N1 ON?O N:N1N8N?ON/N6N5N9 N7 NON1N9ON5N/N1, OONN;N9ON9N:N. N:N1ON1N;N;N7N;O ON7ON1O ON?O ON9N?N8N5ON5N/.
N NON9OON?ON. N1N=N1ON-ON5ON1N9 OON? NN9N?N9N:N7ON9N:O N#ONN:N1ON, ON7N= N5N:ON-N;N5ON7 ON?O N-ON3N?O ON7O N:N1N9 N4N9N1OOOON=N5N9 OOOON,ON5N9O
OON?O ON? NN9N?N9N:N7ON9N:O N#ONN;N9N?.
NN!NNN#NNN# N$NN# NN NN$N!NN NN#
H NON9OON?ON. NN
N%ON?ON7ON9N?ON.OO N= N3N9N1 ON7N= ON;N?ON?N/N7ON7 ON?O N-ON3N?O ON7O N:N1N9 N3N9N1 ON1 N8N-N ON?O N,OON?N=ON1N9 OO N= N1ON
N= ON7O N4N9N5N=N.ON3N7ON5 N5N=OO O ON?O 2022 , ON-OON5ON9O (4) OON7N= N-N4ON1 ON7O NON1N9ON5N/N1O N5N: OO N= N?ON?N/O N= N:N1N9 OON9O ON-OON5ON9O (
4) OON.OON5 ON;N.ON7O N1ON1OON/N1. NN9N1 ON7 N4N9N1OON,N;N9ON7 ON7O N1N=N5N>N1OON7ON/N1O ON7O NON9OON?ON.O, N?N9 OON=N5N4ON9N,ON5N9O
OON1N3N OO ON/O ON7N= ON1ON?OON/N1 N,N;N;O N= N ON7O NN9N?N/N:N7ON7O, N5N:OO O N1OO ON9O ON5ON9OOOON5N9O ON?O
N:ON/N8N7N:N5 N1N=N1N3N:N1N/N1 N7 ON1ON?OON/N1 ON?OO. NN1ON, ON7N= N,ON:N7ON7 ON?O N-ON3N?O ON7O N7 NON9OON?ON. N5N/ON5 N1OOO ON:N?OON7 N:N1N9 ON;N.ON7
OOO ON2N1ON7 ON5 O N;N5O ON9O ON;N7ON?ON?ON/N5O ON?O OON5N9N,ON8N7N:N5, N5N=O N7 NON1N9ON5N/N1 ON7O ON1ON5N/ON5 ON9O N1N=N1N3N:N1N/N5O OON?N4N?NN:N1N9
OOON?OO N3N9N1 ON7N= N1ON?ON5N;N5ON<N1ON9N:N. N,ON:N7ON7 OO N= N:N1N8N7N:O N=OO N= ON7O.
NNNNNN$NN N)NN%NN
NNNNN$NN$N
NN!NNNNN#
N#N%NNNN!NNN#NN)N/N NN#NN#N$N
N#N%NNNN$NN'NN#
NN;N-N>N1N=N4ON?O NN5N?N4OON?O NN5O ON3N?N;O ON?ON;N?O
N OO N5N4ON?O
4 b 100%
NON3OON7O NN5O ON3N/N?O N$ON1N4N.N
NN-N;N?O
4 b 100%
NN?ON.N= NN1N:O N
NN-N;N?O
4 b 100%
NN9 N5ON3N1ON/N5O ON7O NON9OON?ON.O N:N1ON, ON7 N4N9N,ON:N5N9N1 ON7O OON.ON7O 2022 N1ON?OOOON=N?N=ON1N9 OON=N?OON9N:N, OON7 OON=N-ON5N9N1:
N. N N;N.OO ON7 N:ON9ON7ON/O N= N1N=N5N>N1OON7ON/N1O OO N= NON9N:N?O N#ONON1N9ON5N/N1O
N NON9OON?ON. NNN:N1N9 N%ON?ON7ON9N?ON.OO N= OON=N5N4ON/N1ON5 OON9O 23.01.2023 N:N1N9 N-N;N1N2N5 N1OO ON1ON7 OON5ON9N:N, NON7N=
ON;N.OO ON7 N:ON9ON7ON/O N= N1N=N5N>N1OON7ON/N1O OO N= NON?O NN# ON7O NON1N9ON5N/N1O, O ON?O N1ON?ON,ON9ON5 N=N1 OON?N2N5N/ ON5 N-N;N5N3ON?
N1N=N5N>N1OON7ON/N1O OO N= NN?O NN9N?N9N:N7ON9N:N?O OONON5N/N1O.
NON?O N-N;N5N3N>N5 N-N=N1 OON?O N-N=N1 ON1 N ON?O NN# ON7 NON1N9ON5N/N1O, N:N1ON-N;N7N>N5 OON? OON O ON9 N,ON1N=ON1 ON1 N
ON;N7ON?ON= ON1 N:ON9ON.ON9N1 N1N=N5N>N1OON7ON/N1O, N4N5N4N?N O ON9 N5N;N-N3ON8N7N:N5 ON? N5ON1N3N3N5N;N<N1ON9N:O N:N1N9 OON?OO ON9N:O ON?OO
ON5ON9N2N,N;N;N?N= N:N1N9 ON1ON5N/ON1N= OON7N= NON9OON?ON. OON5ON8ON=N5O N4N7N;OON5N9O N1N=N5N>N1OON7ON/N1O ON?OO.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 33 N1OO 112
N. NN;N5N3ON?O N:ON9ON7ON/O N= N:N1ON1N;N;N7N;O N;N7ON1O OO N= NN?O NN#
N NON9OON?ON. NNN%ON?ON7ON9N?ON.OO N= OON=N5N4ON/N1ON5 OON9O 24.1.2023 N:N1N9 OON?N-N2N7 ON5 N5ON9NN:N1N9 OON=ON1N>N7
ON7O N N?N;N9ON9N:N.O NNN:N1OO ON9N= N1OON?O N1ON?ON,ON9ON5
O ON9 N8N1 OON?O N8N.ON5N9 N1OON.N= OON?O NN3N:ON9ON7 OON? NN9N?N9N:N7ON9N:O N#ON
N NON9OON?ON. N5ON9N2N5N2N1N/O ON5 O ON9, N:N1ON, ON7N= N,ON:N7ON7 OO N= N:N1N8N7N:O N=OO N= ON7O, N:N1N9 N:N1ON, ON? N5N;N5N3OO N OON?N=N9N:O
N4N9N,OON7NOO N=N1 NN9ON5 O ON9 N8N1 OON=ON,N>N5N9 N:N1ON,N;N?N3N?
N4ON=N7ON9N:ON= OON?ON7ON/O N= N N2N,ON7 ON1 N:ON9ON.ON9N1 N:N1ON1N;N;N7N;O ON7ON1O ON?O N-ON?ON= ON5N8N5N/ OON N<N5 ON7N= N N?N;N9ON9N:N.
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NOO ON5ON9N:N?O NN;N-N3ON?O N2N,ON5N9 OO N= N4N9N1ON,N>N5O N= ON?O N=.4706/2020 N:N1N9 OO N= OON5ON9N:ON= N1ON?ON,ON5O N= ON7O NON9OON?ON.O
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N. N N5ON9N2N,N;N;N?N= NN;N-N3ON?O
N#N:N?OO O
N NON1N9ON5N/N1 N-ON5N9 N5N3N:ON/N=N5N9 N1ONN:N1N9 N-ON5N9 ON9N?N8N5ON.ON5N9 B+NON4N9N:N1 NN5N?N=ON?N;N?N3N/N1O / NN8N9N:N.OB; ON?O N:N1N;OOON5N9
ON9O OOOON-O ON7O N1ON?N4N5N:ON.O OONOO N= N5ON3N1N6N?NN:N1N9 ON7O OONNON?OO N:N1N=O N=N5O N:N1N9
ON?OO N:N1N=N?N=N9ON
N NON4N9N:N1O NN5N?N=ON?N;N?N3N/N1O N:N?N9N=N?ON?N9N5N/ON1N9 N1ON?ON5N;N5ONN1OO ON7N= NONNN?N=N,N4N1 OON7N= N9OON?ON5N;N/N4N1 ON7O
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N NON1N9ON5N/N1 N4N9N1N8N-ON5N9 N N?N;N9ON9N:N. N#ON3N:ON?OON7O N#ON N5N3N:N5N:ON9N N1ON N:N1N9 ON1ON-ON5N9
N:N1ON5ON8ON=ON.ON9N5O N3ON1N N3N9N1 ON?N= ON5N9ON9ONOON?N8N-ON5O N= OON3N:ON?OON7O OONN3N9N1 ON1 OON5N;N-ON7 ON7O
NON1N9ON5N/N1O. N N1ON1N:N?N;N?ON8N5N/ON1N9 N1OO NON NN?N=N,N4N1. NN OON?N= NN1N=N?N=N9ON NN5N9ON?OON3N/N1O ON7O
NON1N9ON5N/N1O
N NON1N9ON5N/N1 N-ON5N9 ON9N?N8N5ON.ON5N9 NON4N9N:N1 NON1N9ON9N:N.O NN9N1N:ON2N-ON=N7ON7O N5N3N=O ONN&N?ON-N1 N5N3N:N5N:ON9NN1ON
N N1ON1N:N?N;N?ON8N5N/ON1N9 N1OO NON<O N4N9N1 NN?N=N,N4N1. NN OON?N= NN1N=N?N=N9ONN/N1O ON7O NON1N9ON5N/N1O
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N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 34 N1OO 112
N$N? NN# N-ON5N9 ON1OOO N:N1N8N?ON9ONN?N4N9O ON7ON5O NN>N5ON,N6N5ON1N9 N7 N4N?NN7 N:N1N9 N? OOO ON?O
N;N5N9ON?OON3N/N1O ON?O NN# N:N1N9 OO N= N5ON9OON?OON= ON?O: N9N4N/O O O O OON?O ON1 N8N-N
N1) ON7 OON-ON7 NON9N:N. N4N9N?N/N:N7ON7
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N3) ON7O OON=N8N5ON7O ON?O NN# (O.O. N ON?N9N:N9N;N?NN?O NN# N:.N1.)
N N;N1 ON1 N1N=O ON-OO N5NN?N=ON1N9 OON?N= NN1N=N?N=N9ONO NON1N9ON5N/N1O
N$N? NN# N?ON/N6N5N9 N:N1N9 ON1ON1N:N?N;N?ON8N5N/ ON7 OOON1ON7N3N9N:N. ON7O NON1N9ON5N/N1O N
bN#OON1ON7N3N9N:N?O ON;N,N=N?O ON7O NON1N9ON5N/N1O
b NON9ON5N9ON7ON9N1N:N?O OON5N4N/N?O ON7O NON1N9ON5N/N1O
b N ON?O ON?N;N?N3N9ON
b N N1ON?OON9N,ON5O N= N:N1N9 N ON1N:ON9N:ON= N-N3N:ON9ON7O OO N= N1N=O ON-OO N1OO ON? NN#
N$N1 N5N:ON5N;N5OON9N:N, NNN# N5ON9ON5N;N?ON= ON?N= OO N;N? ON?O OON?N2N;N-ON5ON1N9 N1OO ON?N= NO NN:N,
N-N3N3ON1ON1 ON7O NON1N9ON5N/N1O. N N;N7ON?ON= ON9O OON?O ON?N8N-ON5N9O ON?O N,ON8ON?O 6 ON?O N. 4706/20 N:N1N9 ON?O NN1N=N?N=N9ON
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N$N1 NO NN# N5ON9ON5N;N?ON= ON?N= OO N;N? ON?O OON?N2N;N-ON5ON1N9 N1OO ON?N= NO N ON1 N5OO ON5ON9N:N,
N-N3N3ON1ON1 ON7O NON1N9ON5N/N1O, ON7ON?ON= ON7 N4N9N1N4N9N:N1ON/N1 N1OON?N1N>N9N?N;O N3N7ON7O, N5N:ON1N9N4N5ON?N=ON1N9 N2N,ON5N9 OON?N3ON,N
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N$N? NN# N-ON5N9 OOOON.ON5N9 ON9O OON?N2N;N5OO NN,ON8ON? 10 ON?O N. 4706/2020. N ON.ON7ON7
ON?O N=O NN5N>N.O N-N3N3ON1ON1 :
b N ON1N:ON9N:N, OOOON1ON7O N:N1N9 OON3N:OO ON7ON7O NN, NON?N4N?OON= N:N1N9 N%ON?ON7ON9N?ON.OO N= N. / N:N1N9 N,N;N;O N= NON9OON?OON=
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b NN1N=N?N=N9ONO OO N= NON9OON?OON= N1OOON=
b N ON1N:ON9N:N, N-N3N:ON9ON7O OO N= NN1N=N?N=N9ONON9OON?OON=
N NON1N9ON5N/N1 ON7ON5N/ N5N3N:N5N:ON9NN=N7 N N?N;N9ON9N:N. NN1ON1N;N;N7N;O ON7ON1O. N ON.ON7ON7 ON7O N N?N;N9ON9N:N.O NN1ON1N;N;N7N;O ON7ON1O
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b NN1ON1N3N5N3ON1NN:N. NN1ON1N;N;N7N;O ON7ON1O
b N ON1N:ON9N:O N-N3N:ON9ON7O N1OO N.N#
b N ON1N:ON9N:N, NON9OON?ON.O N%ON?ON7ON9N?ON.OO N=
b NN?N9ON, N ON1N:ON9N:N, N.N#.
N OONN1OO ON7N= N N?N;N9ON9N:N. NN1ON1N;N;N7N;O ON7ON1O N:N1N9 ON? NN1ON1OON1ON9N:O ON7O NON1N9ON5N/N1O N:N1N9
N:N,N8N5 ON5ON/OOO ON7 N5N3N:ON/N=N5ON1N9 N1OO ON? NN# N:N1N9 ON7 NN5N=N9N:N. N#ON=N-N;N5OON7 OO N= NN5OO OO N=. N N4N9N1N4N9N:N1ON/N1
OON?ON7ON9N?ON.OO N= OON=ON?N=N/N6N5ON1N9 N1OO ON7N= NON9OON?ON. N%ON?ON7ON9N?ON.OO N=. N ON5N:NO ON7 OON?N:OOON5N9 N1OO :
b N ON1N:ON9N:N, NON9OON?ON.O N%ON?ON7ON9N?ON.OO N=
b NN9N?N3ON1ON9N:N, ON7N
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 35 N1OO 112
N$N1 N1N=N5N>N,OON7ON1 NNN. ON? N:N1N8N-N=N1 OO ON9OON,, N1N=N1ON?ON-O N:N1N9
N5N:N8N-ON5N9O OON?O ON7N= N$N1N:ON9N:N. N. NN:ON1N:ON7 NN5N=N9N:N. N#ON=N-N;N5OON7 ON7O NON1N9ON5N/N1O, N1N=N5N>N,OON7ON1 N1OO ON9O N5N:N8N-ON5N9O
ON?O OON?N2N,N;N;N5N9 ON? NN#. NN;N-N3ON8N7N:N1N= N1N=N1ON?ON-O N:N1N9 N5N:N8N-ON5N9O OO N= N<N7 N5N:ON5N;N5OON9N:ON= NN?O ON7 N.N#.
N N OO N5N4ON?O ON?O NN9N?N9N:N7ON9N:N?O N#ONN;N/N?O N5N/N=N1N9 NN;N?O. N#N5 ON5ON/OOO ON7 ON?O ON? NN# N4N9N?ON/ON5N9
O O N OO N5N4ON? N-N=N1 N5N: OO N= N5N:ON5N;N5OON9N:ON= NN?ON/N6N5N9 OON?OON5O ON9N:N, N1N=ON9OOO N5N4ON? N5N: OO N= N
N5N:ON5N;N5OON9N:ON= N
N N1ON1N:N?N;N?ON8N5N/ON1N9 N7 ON;N.OO ON7 OO N= N:ON9ON7ON/O N= N1N=N5N>N1OON7ON/N1O OO N= N1N=N5N>N,OON7OO N= NN;N5OON9N:ON= N
ON?O NN# b N N?N;N9ON9N:N. ON7O NON1N9ON5N/N1O OON7N= N?ON?N/N1 N:N1ON1N3ON,ON?N=ON1N9 ON1 N:ON9ON.ON9N1 N1N=N5N>N1OON7ON/N1O OO N=
N1N=N5N>N,OON7OO N= NN:ON= N
b N%ON5ON8ON=N7 NN.N;O ON7 N1N=N5N>N,OON7OO N= NN
b N#ON5ON9N:N. ON5N:NN:N, NN9N?N;O N3N7ON7 OO N= N1N=O ON-OO N4N7N;OON5O N=.
b N ON1N:ON9N:N, NON9OON?ON.O N%ON?ON7ON9N?ON.OO N=
b N ON1N:ON9N:N, NN#
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N ON5N:N
b N ON1N:ON9N:O OON3N:OO ON7ON7O NN
b NN1N=N?N=N9ONNON9OON?OON=
b N ON1N:ON9N:N, NN# N. N.N#. N1N=ON/OON?N9ON1
N NN OON=N5N4ON9N,N6N5N9 OONN1 N OON=N5N4ON9N,ON5O N= N:N1N9 ON7ON5N/ OON5ON9N:N, OON1N:ON9N:N,
OON=N5N4ON9N,ON5O N=. N ON5N:N7ON/OO N7 OON?N:OOON5N9 N1OO :
b N OO N3ON1NON5O N= NN
b N ON1N:ON9N:O N-N3N:ON9ON7O ON?O
b N ON1N:ON9N:N, NN
b NN:N8N5ON7 ON5OON1N3N
N NON9OON?ON. NON?N4N?OON= N5ON9ON5N;N5N/ ON?N= OO N;N? ON7O NON9O OON?N2N;N-ON5N9O ON?O NO N ON1 N?ON9N6O N
N:N1N=N?N=N9ON. N ON5N:N
b NN1N=N?N=N9ONNON9OON?ON.O NON?N4N?OON=
b N ON1N:ON9N:O N-N3N:ON9ON7O ON?O NN1N=N?N=N9ON
b N ON1N:ON9N:N, NON9OON?ON.O NON?N4N?OON=
N NON9OON?ON. N%ON?ON7ON9N?ON.OO N= N5ON9ON5N;N5N/ ON?N= OO N;N? ON7O NON7 ON9O OON?N2N;N-ON5N9O ON?O NO N ON1 N?ON9N6O N
OON?N= N:N1N=N?N=N9ONO. N ON5N:N
b NN1N=N?N=N9ONNON9OON?ON.O N%ON?ON7ON9N?ON.OO N=
b N ON1N:ON9N:N, NON9OON?ON.O N%ON?ON7ON9N?ON.OO N=
N$N? NN# N5ON?OON5ON5N9 ON? ON5ON9N2N,N;N;N?N= N5N;N-N3ON?O ON7O NON1N9ON5N/N1O. N ON5N:NN:OOON5N9 N1OO ON?N= NN1N=N?N=N9ON
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N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 36 N1OO 112
N NON9OON?ON. NN;N-N3ON?O ON1ON1N:N?N;N?ON8N5N/ ON7N= OOO N?N4N? ON?O N5N3N:N5N:ON9N<N-N=N?O ON;N,N=N?O NOO ON5ON9N:N?O NN;N-N3ON?O ON5
OON9NO N5N:N8N-ON5N9O ON?O N5N:N4N/N4N5N9 N7 NN
N5ON9N:N5ON1N;N.O ON7O NNN ON1ON-ON5N9 N5N>N7N3N.ON5N9O N3N9N1 OOOO N= ON7NN1OON-N8N7N:N1N= OON?O N-N;N5N3ON?
:
b N ON1N:ON9N:N, NN N:N1N9 OON=N?N4N5OON9N:N, N-N3N3ON1ON1
b N ON1N:ON9N:N, NN#
NON1N9ON9N:N. NN?N
N NON1N9ON5N/N1 N4N9N1N8N-ON5N9 N5ON9N:N1N9ON?ON?N9N7NO N? N?ON?N/N?O N1ON?OOOON=N5N9 ON7N= N?ON3N1N=O ON9N:N.
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OO N= N5ON9OON?OON= ON?O NN#) N. N,N;N;O N= N4N9N1ON:ON= N5ON9OON?OON=, N:N1N8OO N:N1N9 ON1 N:N1N8N.N:N?N=ON1 OO N= N5ON9N:N5ON1N;N.O ON?OO
N:N1N9 ON9O N3ON1N
N NON1N9ON5N/N1 N4N9N1OON1N;N/N6N5N9 O ON9 N7 N?ON3N1N=O ON9N:N. N4N?NN;N-ON5N9 ON?N= N:N1ON,N;N;N7N;N? N4N9N1OO ON9ON
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N1ONON9 N;N5N9ON?OON3N/N5O N-N3N:ON9ON7O N5N/N=N1N9 N1N=N5N>N,OON7ON5O N1OO N;N5N9ON?OON3N/N5O ON?O OOO N:N5N9N=ON1N9 ON5 N5ON?OON5N/N1.
Oi N;N5N9ON?OON3N/N5O N4N9N1ON5N/ON9ON7O N:N9N=N4ON=O N= N5N/N=N1N9 N1N=N5N>N,OON7ON5O N1OO ON9O N;N5N9ON?OON3N/N5O N1N=N,N;N7ON7O N:N9N=N4ON=O N=.
NON3N1N=O ON9N:N. N4N?N
NN9 N:N1N=N?N=N9ONON5 N5ON/ON5N4N? ON7N (N,ON8ON? 14 N.4706 N&NNNb
136/17.07.2020) N4N5N= N5ON1ON N5N= OON?N:N5N9N
NN=N8OOON9N=N? NON=N1N
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N1) OO N= N1N=OON1OO N= N4N9N5ON8ON=ON9N:ON= OON5N;N5OON= N:N1N9 N2) ON?O OOO N;N?N9ON?O OON?OO ON9N:N?O N:N1N9 N5N>N5ON,OON5 ON7N=
ON;N7OO ON7ON1 ON7O. N#N5 N-N;N5N3ON? ON-N8N7N:N1N=:
N1) N OON1N:ON9N:N./NN7O OON?ON7ON/O N=
N2) N OON1N:ON9N:N./NN9N?N;O N3N7ON7O N:N1N9 N5ON9N;N?N3N.O OON?ON7ON/O N= (O.O. N:ON9ON.ON9N1 N5ON9N;N?N3N.O,
N4N9N1N4N9N:N1ON/N1 N4N9N5N>N1N3O N3N.O OON=N5N=ON5ON>N5O N=, N5N9N4N9N:N?N/ N-N;N5N3ON?N9 N3N9N1 ON?OO OON?ON7ON/N?OO, (background checks)
N:.N;O.)
N3) N N4N9N1N4N9N:N1ON/N1 OOO ON;N7ON7O N1N=OON1OO N= N4N9N5ON8ON=ON9N:ON= OON5N;N5OON= N:N1N9 OON?OO ON9N:N?O
N4) N N4N9N1N4N9N:N1ON/N1 ON5ONO OON-ON7O/ N1ON?OOON7ON7O OON1N;N;N.N;N?O/OON5N;N-ON?OO
N NN9N?N/N:N7ON7 N-ON5N9 N8N5OON/ON5N9 N N?N;N9ON9N:N. / N4N9N1N4N9N:N1ON/N1 N1N>N9N?N;O N3N7ON7O OON?OO ON9N:N?O N7 N?ON?N/N1 N:N1N8N?ON/N6N5N9 ON? ON;N1N/ON9N?
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N1) N$N1 N:N1ON1N3N5N3ON1NN2N.NON/N1O
N2) N$N7 OOON=O ON7ON1 (ON?ON;N,ON9OON?N= N5ON.ON9N1)
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N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 37 N1OO 112
N NN9N?N/N:N7ON7 N-ON5N9 N8N5OON/ON5N9 N N?N;N9ON9N:N. ON?O OON?N2N;N-ON5N9 ON? ON;N,N=N? N4N9N1N4N?ON.O OO N= N2N1ON9N:ON= OON5N;N5OON= ON7O
NON1N9ON5N/N1O. N N N?N;N9ON9N:N. N5N3N:ON/N=N5ON1N9 N1ON ON1N:ON9N:N, OOON5 N=N1 N1N=ON9N:N1ON?OOON/N6N5N9 O N;N5O ON9O
ON7NN
N N5ON1N9ON5N/N1 N-ON5N9 N:N1N8N?ON/ON5N9 ON?N= OO N;N?, ON7 N3ON1NO (N;N5N9ON?OON3N9N:N. N:N1N9 N4N9N?N9N:N7ON9N:N.), N:N1N8OO N:N1N9 ON1
N:N1N8N.N:N?N=ON1 N:N1N9 ON9O N1ON<N?N4N9O ON7ON5O
N1) ON?O NN#,
N2) ON7O NON9OON?ON.O NN9N1ON5N/ON9ON7O NN9N=N4ON=O N= (N5ON5N>N.O B+NNNB;), ON5 ON5ON/OOO ON7 ON?O OON/OON1ON1N9 N. N,N;N;N7O
N5ON9OON?ON.O ON?O N-ON?ON= N5N:OO ON7N8N5N/ N?N9 OON3N:N5N:ON9NN9O ON7ON5O,
N3) ON7O NN?N=N,N4N1O NN9N1ON5N/ON9ON7O NN9N=N4ON=O N= (NNN)/ON?O OON?OO ON9N:N?O OON? N?ON?N/N? N-ON?ON= N1N=N1ON5N8N5N/ N?N9
OON3N:N5N:ON9N
NON9ON:N?ON.N8N7N:N1N= N? NN1N=N?N=N9ONON?OON3N/N1O ON7O NON1N9ON5N/N1O, ON?O NN#, ON7O NON9OON?ON.O NN9N1ON5N/ON9ON7O NN9N=N4ON=O N=
N:N1N9 ON7O NNN. NON/ON7O N5N>N5ON,ON8N7N:N1N= : ON? NON3N1N=O N3ON1N<NON
ON7O NN?N=N,N4N1O NN9N1ON5N/ON9ON7O NN9N=N4ON=O N=
N NON1N9ON5N/N1 N5ON1ONN:ON9NN?ON?N9N7NN# ON7O NN?N=N,N4N1O
NN9N1ON5N/ON9ON7O NN9N=N4ON=N?O.
N NN?N=N,N4N1 NN9N1ON5N/ON9ON7O NN9N=N4ON=O N= N4N9N1N8N-ON5N9 ON?OO N:N1ON,N;N;N7N;N?OO N1N=N8OOON9N=N?OO OO ON?OO NO
N:N1N9 N1ONN1ON?ON5N;N5ONN1 ON?OO (N,O. 4 N.4706). NN1ON, ON7 OON=N8N5ON7 N:N1N9
N;N5N9ON?OON3N/N1 ON7O N4N/N4N5ON1N9 N-NON7 OON7N= N:N1ON1N=N?NN=N5N>N1OON7ON/N1 OO N= N1ON
N. NN9N1ON5N/ON9ON7 NN9N=N4ON=O N= (Risk Management)
N NON1N9ON5N/N1 N-ON5N9 ON9N?N8N5ON.ON5N9 N:N1ON,N;N;N7N;N5O N1OON-O N4N9N1ON5N/ON9ON7O N:N9N=N4ON=O N=, N:N1ON,N;N;N7N;N5O N:N1N9 N1ON?ON5N;N5ON
ON?N;N9ON9N:N-O N:N1N9 N4N9N1N4N9N:N1ON/N5O N4N9N1ON5N/ON9ON7O N:N9N=N4ON=O N= N1N=N1ON?ON9N:N, NN9N?N;O N3N7ON7,
N4N9N1ON5N/ON9ON7 N:N1N9 N1OO N:ON9ON7, N:N1N8OO N:N1N9 ON1ON1N:N?N;N?ON8N7ON7 ON7O N5N>N-N;N9N>N7O OO N= N:N9N=N4ON=O N=.
b" NN7OOON? N:N9N=N4ON=O N= (NN1ON1N3ON1ON. N:N9N=N4ON=O N=)
b NN7ON1N=N9ONN9N?N;O N3N7ON7O N:N9N=N4ON=O N= (Risk assessment tool)
b N#OON1ON7N3N9N:N-O N1N=ON9NON7O OO N= N1N=N1N3N=O ON9ONN=N4ON=O N= N?N9 N?ON?N/N5O ON5ON9N;N1N
N4N9N:N;N/N4N5O N1OON1N;N5N/N1O
b NN7ON1N=N9ONN7O N5N>N-N;N9N>N7O OO N= N:N9N=N4ON=O N=
NN9 N1N=O ON-OO NN5ON9N;N1NON9N:O ON5ON?OO N:N9N=N4ON=N?OO ON?O N-ON?ON= N1N=N1N3N=O ON9ON8N5N/ OON?
ON;N1N/ON9N? ON7O N:N1ON,OON9ON7O OO N= OON7NO N=.
N. NN;N5N3N:ON9N:N?N/ NN7ON1N=N9ON NN9N:N;N5N/N4N5O
N NN9N?N/N:N7ON7 N:N1ON1N=N?N5N/ N:N1N9 N:N1N8N?ON/N6N5N9 ON7N= N5N>N,OON7ON7 N:N1N9 ON7 OON=N4N5ON7 NO OO N= N4N9N1N4N9N:N1ON9ON= ON7O N:N1N9 OO N=
N1OON?N NON=N?N;N?N3N9N:ON= N4N9N:N;N5N/N4O N= N1OON1N;N5N/N1O
(ITGC).
NN= ON?OON?N9O, OON? ON;N1N/ON9N? NN9N1N:ON2N-ON=N7ON7O N:N1N9 NOON,N;N5N9N1O N N;N7ON?ON?ON/N1O N5ON9N4N5N9N:N=ON5N9 NN%N#NN)NN NNN%NNNNN
O O OON?O ON7N= OON1ON>N7 N:N1N9 ON7N= N5ON/ON7N<N7 N-N3N:ON9ON7 N1OO ON7 N4N9N?N/N:N7ON7 ON7O NON1N9ON5N/N1O, ON?N;N9ON9N:ON= N:N1N9
N4N9N1N4N9N:N1ON9ON= N3N9N1 ON7 NN9N1N:ON2N-ON=N7ON7 N N;N7ON?ON?ON9N1N:ON= N#OOON7NO N= N:N1N9 ON7N= NOON,N;N5N9N1 N N;N7ON?ON?ON9ON=.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 38 N1OO 112
N)O OON?O ON7N= N:N1ON1N3ON1ON. N:N1N9 ON7N= N1N=N1N3N=OON9ON7 OO N= N5N>N1OON.ON5O N= OO N= N5ON9ON5N9ON7NN9N1N4N9N:N1ON9ON=
N:N1N8OO N:N1N9 OO N= N4N9N1N4N9N:N1ON9ON= ON?O N5OO ON5ON9N:N?O N5N;N-N3ON?O N7 NON1N9ON5N/N1 N5ON9N4N5N9N:N=ON5N9 NN%N#NN)NN NNN%NNNNN
N)O OON?O ON7N= ON.ON7ON7 N5ON/ON7N<N?O NO ON;N7ON?ON?ON9N1N:ON= OOOON7NO N= ON?O N-ON?ON=
N1N=ON9OON?N9ON7N8N5N/ NO ON9ONN1OON.ON5N9O OON1 ON;N7ON?ON?ON9N1N:N, OOOON.N ON7N= N-N3N:ON9ON7 ON?OO
N1OO ON7 N4N9N?N/N:N7ON7 ON7O NON1N9ON5N/N1O, N4N7N;ON=N5ON1N9 NN%N#NN)NNN# NNN%NNNNN
N$N9O O O N,N=O NN%N#NN)NNNN# NNN%NNNNNN# N7 NON1N9ON5N/N1 N8N1 N:N1N;OON5N9 N5N=OO O N5N>N1N
NN5N9ON?OON3N/N1 ON;N7ON?ON?ON9N1N:ON= OOOON7N
N NON1N9ON5N/N1 N5ON-N4N5N9N>N5 N3N9N1 ON? OOO N-N;N5N3ON? OON?N=N9N:O N4N9N,OON7N NN%N#NN)NN NNN%NNNNN N5N:ON;N.OO ON7O OO N=
ON1ON1N:N,OO :
1. N$N?N= N5N=ON?ON9ONN:N1N9 ON7N= N5ON/N;OON7 OON1N;NN5ON/ON7NN:N1ON1N3N5N3ON1N
ON;N7ON?ON?ON9N1N:N?OO OO ON?OO ON7O NON1N9ON5N/N1O.
2. N#ON? O ON9 N7 NON1N9ON5N/N1 ON7ON5N/ N1OON5N/N1 N:N1ON1N3ON1ON.O (logs) OONON1 OOOON.N
N3N/N=N5ON1N9 ON1ON1N:N?N;N?ON8N7ON7 NO ON? N:N1N9 ON5 ON5ON9N?N4N9N:N. N2N,ON7.
3. N#ON? O ON9 N7 NON1N9ON5N/N1 N4N9N1ON5N9ON/N6N5ON1N9 N:N1N9 OON?OON1ON5ON5N9 N5ON1ON:OO ON7 OOON9N:N. OOO ON2N1ON7 OON1 OON?N;N?N3N9OON9N:N,
OOOON.NN=N?N
4. N#ON? O ON9 N7 NON1N9ON5N/N1 N-ON5N9 N:N1N9 N5ON1ONN5O N5ON5N4ON9N:ON= N1N=ON9N3ON,OO N= OO N= ON;N7ON?ON?ON9N1N:ON=
OO OO N= N2N,ON5N9 OON3N:N5N:ON9NO OON?N3ON,NN=N?O N=N1 N4N9N1OON1N;N/N6N5N9 ON7N= N5N:ON-N;N5ON7 OO N=
N5ON9ON5N9ON7NN:N1ON9ON= ON7O N:N1N8OO N:N1N9 ON7N= N:N,N;OON7 OO N= N=N?NN:ON= OON?OON5OON5ON= ON7O.
5. N#ON7N= ON1N:ON9N:N. N:N1N9 N1OON1N;N. N1ON?N8N.N:N5OON7 OO N= N5ON5N4ON9N:ON= N1N=ON9N3ON,OO N= OO N= ON;N7ON?ON?ON9N1N:ON= OO OO N=
(O.O. ON5 N8OON/N4N1 OON,ON5N6N1O)
6. N#ON? O ON9 OON/OON1ON1N9 OON-N4N9N? N1N=N,N:N1NN1N:ON= OO OO N= N1OO N:N1ON1OOON?ON. O O NN?O N5N=O O
N5OOOON5ON?O ON;N,N=N?O OON=N-ON5N9N1O N5ON9ON5N9ON7ON9N1N:ON= N;N5N9ON?OON3N9ON=.
N$N9O O O N,N=O NN%N#NN)NNNN# NNN%NNNNNN# N7 NON1N9ON5N/N1 N8N1 N:N1N;OON5N9 N5N=OO O N5N>N1N
NOON,N;N5N9N1 ON;N7ON?ON?ON9N1N:ON= OOOON7N
N NON1N9ON5N/N1 N5ON-N4N5N9N>N5 N3N9N1 ON? OOO N-N;N5N3ON? OON?N=N9N:O N4N9N,OON7NN N5N:ON;N.OO ON7O OO N=
ON1ON1N:N,OO :
1. N#ON? O ON9 N7 NON1N9ON5N/N1 N-ON5N9 N:N1N9 N5ON1ONNN;N?N3N9OON9N:ON=
OO OO N=. NN>N5ON,OON5 N1N= ON1 N1ON?ON5N;N-ONOON?ON= N1N>N9N?N;N?N3N?ON=ON1N9 N:N1ON,N;N;N7N;N1 N:N1N9
OONN6N5ON1N9 ON;N,N=N? N4N9O ON8O ON7O OO N= OOOO N= ON1ON1N;N5N/ON5O N=/N5OON7N
2. N#ON? O ON9 N7 NON1N9ON5N/N1 N4N9N5N=N5ON3N5N/ N4N?N:N9NOO OON?N;N?N3N9OON9N:N?OO OO ON?OO ON7O NOO N=
N5OON7NON= N3N9N1 ON7 N4N9O ON8O ON7 OO N= OOOO N= ON1ON1N;N5N/ON5O N=/N5OON7N<N,OO N=
3. N#ON? O ON9 ON1 OOOON.NN5N/N1O N5ON9N:N1N9ON?ON?N9N?ON=ON1N9 ON5 ON5ON9N?N4N9N:N. N2N,ON7 NN;N5OON1N/N5O
N5N=N7NON1N;N5N/N1O (security fixes, bugs, updates) O OO O N1OON, N:N?N9N=N?ON?N9N?ON=ON1N9 N1OO ON?OO
OON?N
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 39 N1OO 112
4. N$N7 N4N9N5N=N-ON3N5N9N1 OON?N3ON1NN,OO N= N5ON9NN.N;O N= ON7O NON1N9ON5N/N1O N3N9N1 ON9O N
N:ON2N5ON=N?N5ON9N8N-ON5O N=.
5. N$N7N= N:N1ON1N3ON1ON. OO N= OO N;O N= N:N1N9 OO N= N1ONONON5ON8ON=N?O
NOON1N;N5N/N1O N N;N7ON?ON?ON9ON= N:N1N8OO N:N1N9 ON?O N:N1ON,N;N;N7N;N?O ON;N?ON?N9N7NN?O N4N9N1OO ON9ONN4N9N?ON.OO N=
N:N1N9 ON7O N1N=N5N>N1OON7ON/N1O ON?O
6. N ON9 ON1 OON?ON/N; N:N1N9 N?N9 OO N;N?N9 O OO N= N-ON?ON= N4N9N:N1N9ONON5N9ON9OON. N./N:N1N9 N5ON1ON>N7NN4N9N:N1N9ON
OOO ON2N1ON7O N1N=N1ON/N8N5N=ON1N9 OON?OO N1ONO
7. N$N7N= OON1ON>N7 OON?OO ON?ON?N9N7NO N= N;N?N3N1ON9N1ONOOON5 N=N1 N N;N?N3N?N4N?ON/N1
8. N$N7N= N:N1ON,OON1ON7 OO N= OOOON7NN;N?N3N1ON9N1ONN:N1N9ON ON? N5ON/ON5N4N?
OON?OON1ON/N1O ON?OO.
9. N$N7N= OON1ON>N7 N4N9N1N4N9N:N1ON/N1O N3N9N1 ON?OO N:O N4N9N:N?OO OOO ON2N1ON7O OON?OO OON?N;N?N3N9OON9N:N?OO OO ON?OO ON7O NON1N9ON5N/N1O.
10. N$N7 N4N9N5N=N-ON3N5N9N1 ON5ON9N?N4N9N:N.O N1N>N9N?N;O N3N7ON7O N:N9N=N4ON=N?O N3N9N1 ON?OO ON;N7ON?ON?ON9N1N:N?OO OO ON?OO
N$N9O O O N,N=O NN%N#NN)NNNN# NNN%NNNNNN# N7 NON1N9ON5N/N1 N8N1 N:N1N;OON5N9 N5N=OO O N5N>N1N
NN9N1ON5N/ON9ON7 OON?ON2N,ON5O N= ON;N7ON?ON?ON9N1N:ON= OOOON7Nrties included)
N NON1N9ON5N/N1 N5ON-N4N5N9N>N5 N3N9N1 ON? OOO N-N;N5N3ON? OON?N=N9N:O N4N9N,OON7NN:ON;N.OO ON7O OO N=
ON1ON1N:N,OO :
1. N#ON? N3N5N3N?N=O O O ON9 N?N9 N;N?N3N1ON9N1ONON9N;N1NO ON5ON9N:ON= OON=N5ON3N1OON=)
N4N7NON?N9N?ON=ON1N9 N:N1OO ON9N= N5ON/ON7N<O N= N1N9ON7NON
N5N:N,OON?ON5 N N;N7ON?ON?ON9N1N:N?O N O ON?O N:N1N9 N;N1NON7N= N1OON. N4N9N1OO ON9ONN:N1N8N7N:O N=OO N=
2. N#ON? N3N5N3N?N=O O O ON9 N?N9 N;N?N3N1ON9N1ONON9N;N1NO ON5ON9N:ON= OON=N5ON3N1OON=)
ON?O N1ON?OO ON?ON= N1OO ON7N= NON1N9ON5N/N1 N1ON5N=N5ON3N?ON?N9N?ON=ON1N9 N,N
3. N#ON? N3N5N3N?N=O O O ON9 OON1N3N<N1ON?ON?N9N?ON=ON1N9 ON5ON9N?N4N9N:N?N/ N-N;N5N3ON?N9 N5N=N5ON3ON=
OON7OOON= (OONN:N1N9 OO N= N5N>O ON5ON9N:ON= OON=N5ON3N1OON=) N:N1N9 N?ON8O ON7ON1O OO N= N4N9N:N1N9O N
OOO ON2N1ON7O OO N= OON7OOON=
N NON1N9ON5N/N1 OOO N:N5N9ON1N9 N=N1 N:N1N;OON5N9 ON9O O O N,N=O NN%N#NN)NNNN# NNN%NNNNNN# N5N=OO O OON9N
N N;N1N/ON9N? N4N9N1ON5N/ON9ON7O OO N= N1N;N;N1N3ON= OON?OO OON?N;N?N3N9OON9N:N?OO OO ON?OO
N NON1N9ON5N/N1 N5ON-N4N5N9N>N5 N3N9N1 ON? OOO N-N;N5N3ON? OON?N=N9N:O N4N9N,OON7NN N5N:ON;N.OO ON7O OO N=
ON1ON1N:N,OO :
1. N#ON7N= N5ON/ON7NN-N=N7 N4N9N1N4N9N:N1ON/N1 N3N9N1 ON9O N1N;N;N1N3N-O N:N1N9 ON9O N1N=N1N2N1N8N
OON?N;N?N3N9OON9N:N?OO OO ON?OO ON7O NON1N9ON5N/N1O
2. N#ON7N= N5ON/ON7NN-N=N7 N4N9N1N4N9N:N1ON/N1 N3N9N1 ON9O N5ON5N/N3N?OON5O N1N;N;N1N3N-O (emergency changes) N:N1N9 ON9O
N1N=N1N2N1N8NN:N?OO OO ON?OO ON7O NON1N9ON5N/N1O.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 40 N1OO 112
3. N#ON? O ON9 N?N9 N1N;N;N1N3N-O OON7 N;N5N9ON?OON3N9N:O ON7ON1 OO N= OOOON7NOON1N3N OON
N5N3N:N5N:ON9NON5ON8ON=N?OO ON7O NON1N9ON5N/N1O N:N1N9 N5OO ON?N= N4N?N:N9NN5ON1ON:OO N:N1N9
N5ON9OOOOO N1OO ON?OO N1ONON5O.
4. N#ON? O ON9 N?N9 OON?N3ON1NO N= OON?N;N?N3N9OON9N:ON= OO OO N= N4N5N= N-ON?ON= N4N9N:N1N/O N<N1 OON?ON8N7ON7O OO N=
N1N;N;N1N3ON=, N4N9N?ON8OON5O N= ON?O N5ON?N9NN9N:N, OOOON.N
5. N#ON? O ON9 OON,OON?ON= N4N9N1ON?ON5ON9N:N, ON5ON9N2N,N;N;N?N=ON1 N1N=N,OOON>N7O, N4N?N:N9N
OOOON.N
N$N9O O O N,N=O NN%N#NN)NNNN# NNN%NNNNNN# N7 NON1N9ON5N/N1 N8N1 N:N1N;OON5N9 N5N=OO O N5N>N1N
NON?OON3N. N#ON3N:ON?OON7O N#ONOO N=
N N5ON1N9ON5N/N1 N-ON5N9 N5N3N:N5N:ON9NN7 N:N1N9 N5ON1ON:N. N N?N;N9ON9N:N. OON3N:ON?OON7O OON
NON/ON7O N4N9N1N8N-ON5N9 :
b N ON1N:ON9N:O N-N3N:ON9ON7O N1OO NN#
b N$N5N:NO N5ON3N1N6N?NOON?N3N5N3ON1Nil.
b NN1N=N?N=N9ONON7O N1ON NN?N=N,N4N1O (N5N,N= OON/OON1N=ON1N9)
b N ON1N:ON9N:O N-N3N:ON9ON7O ON?O O O N,N=O NN1N=N?N=N9ON
b N$N5N:NO O N;O N= OO N= N5NON= O.O. N1N;N;N7N;N?N3ON1ON/N1.
b N ON1N:ON9N:N, NN# N3N9N1 ON5ON9OON1ON9N:N, N:N1N9 N3N9N1 ON? ON5N9ON9ONON9OOOON5O N= OON3N:ON?OON7O OON
b N%ON5ON8ON=N5O N4N7N;OON5N9O ON5ON/ N
b N N?N;N9ON9N:N. NN1ON1N;N;N7N;O N;N7ON1O OO N= NN;ON= NN#
b N ON1N:ON9N:O N-N3N:ON9ON7O N1OO NN#
b N N?N;N9ON9N:N. N#ON=N1N;N;N1N3ON= NN#ON=N4N5N4N5N
b N ON1N:ON9N:O N-N3N:ON9ON7O N1OO NN#
b NON4N9N:N1O NN5N?N=ON?N;N?N3N/N1O /NN8N9N:N.O
b NN7OOON? N:N1ON1OON,ON5O N= OON3N:ON?OON5O O OON
b N N?N;N9ON9N:N.O NN9N1ON5N/ON9ON7O NN=N1ON?OON= N:N1N9 NN1ON1N3N3N5N;N9ON= (Whistleblowing)
b N ON1N:ON9N:O N-N3N:ON9ON7O N1OO NN#
NN9N1OO ON9ON
N N5ON1N9ON5N/N1 N5N=ON?ON/N6N5N9, N1N>N9N?N;N?N3N5N/ N:N1N9 N4N9N1ON5N9ON/N6N5ON1N9 ON5ON9OOOON5N9O N1OONOO N= N:N1N8N7N:O N=OO N= /
N4N9N5ON3N1ON9ON=.
NN9N:N;N/N4N5O NOON1N;N5N/N1O
N NON1N9ON5N/N1 N5ON9N4N5N9N:N=ON5N9 NN%N#NN)NN NNN%NNNNN O O OON?O ON7N= N:N1ON1N3ON1ON. ON5 N N/N=N1N:N5O NN9N=N4ON=O N= N:N1N9 NN9N:N;N/N4O N=
NOON1N;N5N/N1O
N N1N4ON=N1NN1 N:N1N;OON8N5N/ N5N=OO O OON9N
N N?N;N9ON9N:N-O N:N1N9 NN9N1N4N9N:N1ON/N5O
N NON1N9ON5N/N1 N-ON5N9 N:N1N8N9N5OOON5N9 ON?N;N9ON9N:N-O N:N1N9 N4N9N1N4N9N:N1ON/N5O OON7 N2N,ON7 ON7O N:N1ON1N=N?NO ON7ON1O N:N1N9
OON5ON8ON=O ON7ON1O (O OO O N1N=O ON-OO )
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 41 N1OO 112
N NN9N?N/N:N7ON7 N1ON?N4N/N4N5N9 OON3N:N5N:ON9NN1N9 N5ON8ON=N5O ON5 NN7O N. N:N1N9 N,N;N;N?
OON?OO ON9N:O ON7O NON1N9ON/N1O OONN5 ON?OO N:OON9N?OO N:N9N=N4ON=N?OO ON?O N-ON5N9 N1N=N1N3N=O ON/ON5N9 N1N=N, N
N;N5N9ON?OON3N/N1
N$N? N1ONN5N:ON1N/N4N5OON7 N:N1N9 :
- N5N:ON5N;N5N/ ON9O N:OON9N5O N4N9N:N;N/N4N5O N5N;N-N3ON?O N-N3N:N1N9ON1, O OO O N-ON5N9 N:N1N8N?ON9OON5N/ OON9O
ON?N;N9ON9N:N-O N:N1N9 N4N9N1N4N9N:N1ON/N5O
- NN9N5ON5ON=N, ON1 N8N-NON= N:N1ON, ON7N= N5N:ON-N;N5ON7 OO N= N:OON9O N= N4N9N:N;N/N4O N= N5N;N-N3ON?O N:N1N9 N4ON1
N1N=N,N;N?N3N1
N$N? N1ON N9N:N1N=O , N-ON5N9 ON? N:N1ON,N;N;N7N;N? N5ON/ON5N4N? N5N>N?OON/N1O N:N1N9 N4N9N5N=N5ON3N5N/ ON9O ON7N
NON3N:N-N=OOO ON7
N)O OON?O ON7 NN9N1N4N9N:N1ON/N1 N:N;N5N9ON/N OON=ON1N>N7O N?N9N:N?N=N?NN,ON5O N=, N7 NON1N9ON5N/N1
N4N7N;ON=N5N9 NN%N#NN)NN NNN%NNNNN N3N9N1 ON7N= N:N1ON1N3ON1ON. N4N9N1N4N9N:N1ON/N1O N:N;N5N9ON/NON1N>N7O
N?N9N:N?N=N?N (FSCP).
N$N7N= NN%N#NN)NN NNN%NNNN N8N1 N:N1N;OON5N9 N7 NON1N9ON5N/N1 N5N=OO O ON5OON,OO N= N
N. N#OOON7NN7O N:N1N9 NON9N:N?N9N=O N=N/N1O (Information and Communication System)
H NON1N9ON5N/N1 N-ON5N9 N8N5OON/ON5N9 N4N9N1N4N9N:N1ON/N5O N4N9N?N9N:N7ON9N:N.O ON;N7ON?OO ON7ON7O
NON/ON7O OON,OON5N9 ON5N:NO ON7 N4N9N1N4N9N:N1ON/N1O N4N9N?N9N:N7ON9N:N.O ON;N7ON?OO ON7ON7O N:N1N9 N ON1N:ON9N:O N-N3N:ON9ON7O ON7O
N4N9N1N4N9N:N1ON/N1O N1OO ON? N.N#.
N NON1N9ON5N/N1 N-ON5N9 N8N5OON/ON5N9 N:N1N=N,N;N9N1 N:N1ON1N3N3N5N;N/N1O O OO O whistle-blower hotline, ON?O N5ON9OON-ON?ON= ON7N=
N1N=ON=ONON9N:N. N5ON9N:N?N9N=O N=N/N1, O ON1N= ON1 N:N1N=N?N=N9N:N, N:N1N=N,N;N9N1 N4N5N= N;N5N9ON?OON3N?ON= N. N4N5N= N5N/N=N1N9
N1ON?ON5N;N5ON
NON/ON7O OON/OON1N=ON1N9 :
b N$N5N:NNN5OO ON9OOON= N:N1N=N1N;N9ON= N5ON9N:N?N9N=O N=N/N1O
b N$N5N:NN1O
b N N?N;N9ON9N:N. & NN9N1N4N9N:N1ON/N1 N1N=N1ON?OON=/ N:N1ON1N3N3N5N;N9ON= N:N1N9 OON1N:ON9N:O N-N3N:ON9ON.O ON?OO N1OO ON? N..N#.
b NN9N?N3ON1ON9N:O N1ONOO N:N1N9 OOOO N= ON9OON?ON?N9N.ON5N9O
b NN=N1ON?ON-O ON?O N1ONOO N3N9N1 ON5ON9OON1ON9N:N, ON?O ON9N8N1N=OO OON?N-N:OON1N= N:N1N9 N1ON5OON,N;N7 OON? N.N#.
N%OO N4N5N9N3NN1N/O ON7 ON7O ON?N;N9ON9N:N.O N:N1N9 N4N9N1N4N9N:N1ON/N1O
b NON9ON:O ON7ON7 ON;N7ON?ON?ON9ON= N9OON?ON5N;N/N4N1O NON1N9ON5N/N1O (O.O. ON?N;N9ON9N:N. N:N1ON1N;N;N7N;O N;N7ON1O, ON?N;N9ON9N:N.
N1ON?N4N?OON=, N:O N4N9N:N?ON?N9N7NON1OON1ON9N:O , ON5ON/N;N7ON7 NN1N=N?N=N9ONON5N/N1O,
NN1N=N?N=N9ONON9OON?OON= N.N#. N2N9N?N3ON1ON9N:N, NN3N9ON
NN;N-N3ON?O, N:.N,.)
b NN9N1N4N9N:N1ON/N1 OON?N2N?N;N.O N1ON1N=ON.ON5O N= ON5 NN8NON7N= N.N#.)
b NN9N1N4N9N:N1ON/N5O N3N9N1 N5N=N7NON7 N1OOON= O OO O NN NN N', NON9OON?ON. NN5ON1N;N1N9N1N3N?ON,O, N'ON7NN? ,N$ON,ON5N6N1
ON7O NN;N;N,N4N?O (N1N= N1ON1N9ON5N/ON1N9), NOON. NN9N1OON,N;N9ON7O NON?OON.ON?O NON9N:N?N9N=O N=N9ON= (N1N= N1ON1N9ON5N/ON1N9) N:N;O.
b NN9N1N4N9N:N1ON/N1 NN9N1ON5N/ON9ON7O NN9ON7NN N5N;N1OON=
b NN9N1N4N9N:N1ON/N1/N5O N5ON9N:N?N9N=O N=N/N1O NO
N. N N1ON1N:N?N;N?ON8N7ON7 ON?O N#NN (Monitoring)
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 42 N1OO 112
N NN ON1ON1N:N?N;N?ON8N5N/ ON7N= N1ON?ON5N;N5ONOOON7NN;N-N3ON?O, N4N9N1OON,N;N9ON7O ON7O
ON?N9O ON7ON1O N:N1N9 N4N9N1ON5N/ON9ON7O N:N9N=N4ON=O N= ON7O N5ON9ON5N/ON7ON7O N:N1N9, N:N1ON, ON5ON/OOO ON7, ON?O ONO ON5ON9N:N?O
N5N;N-N3ON?O ON7O O ON?N= N1ON?ON, ON7 OON7NN?N9N:N?N=N?NN7O N5N;N5N3OO NO N=N1
ON1ON1N2N9N,N6N5N9 ON7N= N1N=N5N>N1OON7ON/N1 ON7O N?N=OO ON7ON1O N1OON.O.
N NN?N=N,N4N1 NOO ON5ON9N:N?O NN;N-N3ON?O OON?N2N,N;N5N9 ON5 OON9NN/N1 N2N,ON7 N1N=N1ON?ON-O/N5N:N8N-ON5N9O OON?O ON7N= NN. NN9
N5N:N8N-ON5N9O ON7O NN?N=N,N4N1O NOO ON5ON9N:N?O NN;N-N3ON?O, NOO NN1OO ON5O N= N1OO
ON9O N5N;N5N3OO NN-N=N5O N4ON,ON5N9O, N1N= OON,OON?ON=, N. ON7N= N1ON?N4N?ON. ON?O N:N9N=N4ON=N?O ON7O
NN1OON-O, ON?OO ON5ON9N?ON9ONON? N5OON?O N5N;N-N3ON?O ON7O, N1N= OON,OON?ON=, ON9O ON5N;N9N:N-O
OON?ON,ON5N9O N5OO ON5ON9N:N?O N5N;N-N3ON?O N:N1N9 ON1 N1ON?ON5N;N-ONON1 ON7O N1N=ON1OO N:ON9ON7O OO N= N5N;N5N3OO N
NON1N9ON5N/N1O OON9O OON?ON,ON5N9O ON7O, OON?N2N,N;N;N?N=ON1N9 N1N=N, OON/NON5ON9N;N1N
ON7NN1N8OO N:N1N9 ON9O OON?ON,ON5N9O ON7O NN?N=N,N4N1O NOO ON5ON9N:N?O NN;N-N3ON?O. N NN
ON1ON?OON9N,N6N5N9 N:N1N9 OON?N2N,N;N;N5N9 ON9O N1N=N1ON?ON-O NO ON7O OON? NN#
N NN?N=N,N4N1 NOO ON5ON9N:N?O NN;N-N3ON?O N1N>N9N?N;N?N3N5N/ N1N=ON9N:N5N9NN:N, ON7 N4N9N1N:ON2N-ON=N7ON7, ON7 N4N9N1ON5N/ON9ON7 N:N9N=N4ON=O N= N:N1N9
ON?OO N ON?O N-ON5N9 ON9N?N8N5ON.ON5N9 N7 NON1N9ON5N/N1 N:N1N9 N5ON9N:N?N9N=O N=N5N/ ON1 N1ON?ON5N;N-ON
N1N>N9N?N;O N3N7ON7O OON1 N5N=N4N9N1ON5OO N<N5N=N1 N
N#N5 N5ON9N;N5N3NOO N= N3N9N1 ON7N= N?ON3N,N=O ON7 ON7O NN?N=N,N4N1O NOO ON5ON9N:N?O NN;N-N3ON?O N1N>N9N?N;N?N3N.N8N7N:N5 O ON9
OON.ON>N5 NN%NNN)NNN# NNN%NNNNN N3N9N1 ON1 N:N,OO N8N9 :
a. N ON9 N5ON1ONN;N5N3N:ON9N:N-O NN9 OON1N:ON9N:N-O O OO O N1OON-O N?ON/N6N?N=ON1N9 OON? NN3ON5N9ON/N4N9N?
NOO ON5ON9N:N?O NN;N-N3ON?O
b. N ON9 ON1 N1ON?ON5N;N-ONN;N-N3ON?O OON?OON7ON/N6N?N=ON1N9 N1OO ON1 OON;N;N1 N5ON3N1ON/N1O
c. N ON9 N?N9 N5N:N8N-ON5N9O N5N;N-N3ON?O ON5ON9N;N1NON?OO N:N9N=N4ON=N?OO, ON9O OON?ON,ON5N9O N2N5N;ON/O ON7O, ON9O
OONON. ON?O N:N9N=N4ON=N?O
d. N ON9 N?N9 N5N:N8N-ON5N9O N5N;N-N3ON?O N1ON?OON,N;N8N7N:N1N= OON?OO N5N;N5N3OO N
N$N9O O O N,N=O NN%N#NN)NNNN# NNN%NNNNNN# N7 NON1N9ON5N/N1 N8N1 N:N1N;OON5N9 N5N=OO O N5N>N1N
N NON1N9ON5N/N1 N-ON5N9 N1N=N1OOON>N5N9 N;N5N9ON?OON3N/N1 N:N1N=N?N=N9OON9N:N.O OONOO ON7O N:N1N9 N4N9N1OON1N;N/N6N5N9 ON7N= N1N=N5N>N1OON7ON/N1 ON7O
N N;N5N9ON?OON3N/N1 NN1N=N?N=N9OON9N:N.O N#ONON1 N1ON?ON5N;N-ONON7O
N:N1N=N?N=N9OON9N:N.O OON
N OO N;N7ON7 N:N1N9 N:N1ON1OON?N;N. N=N?NN:N-O N4ON1OON7ON9O ON7ON5O, O ON?O OON?N2N;N-ON5ON1N9
N NON1N9ON5N/N1 N4N9N1OON1N;N/N6N5N9 ON7N= N5ON,ON:N5N9N1 OON5N;N-OO ON7O ON7O N:N1N=N?N=N9OON9N:N.O OONN7O N:N1N9 ON7 N4N9N1ON:N.
N5N:ON1N/N4N5OON7 OO N= OON5N;N5OON= ON7O ON5 OON5ON9N:N, N8N-N
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 43 N1OO 112
EKNNN#N NNNNN'NN% NNNNNN!N$NN$N)N NN!NN)N$N)N NNNNNN$N)N NNNNN#N$N)N
N ON?O ON?OO NN5OO ON?OO ON7O NON1N9ON5N/N1O N N!NNNNN%N$NNN NN=ON=ON<N?O N$N5ON=N9N:N. NON1N9ON5N/N1
NN:N8N5ON7 NN;N-N3ON?O N5ON/ OO N= NON1N9ON9N:ON= N:N1N9 NN=N?ON?N9N7NN
NN=ON
NON?ON N5N;N-N3N>N5N9 ON9O OON=N7N N5ON1N9ON9N:N-O N:N1N9 N5N=N?ON?N9N7N N?N9N:N?N=N?N N:N1ON1OON,ON5N9O ON7O N5ON1N9ON5N/N1O
N N!NNNNN%N$NNN NN=ON=ON N$N5ON=N9N:N. NON1N9ON5N/N1 (N7 NON1N9ON5N/N1), N?N9 N?ON?N/N5O N1ON?ON5N;N?ON=ON1N9 N1OO ON7N= N5ON1N9ON9N:N. N:N1N9
N5N=N?ON?N9N7NN:N1ON,OON1ON7 OON7NON?N?N9N:N?N=N?NN8N-ON7O ON7O 31
N7O
NN5N:N5N2022, ON9O N5ON1N9ON9N:N-O N:N1N9 N5N=N?ON?N9N7N
N:N1ON1OON,ON5N9O N1ON?ON5N;N5ON N:N1N9 N;N?N9OON= OON=N?N;N9N:ON= N5N9ON?N4N7N N N9N4N/O N= N:N5ON1N;N1N/O N= N:N1N9
ON1NON?ON= ON7O OON.ON5O O ON?O N-N;N7N>N5 ON7N= N7NN=N/N1 N1OON., N:N1N8OO N:N1N9 ON5ON/N;N7ON7 ON7NON= N;N?N3N9OON9N:ON=
N1OOON= N:N1N9 NON5N>N7N3N7NN5O.
NN1ON, ON7 N3N=ON N N?N9 OON=N7N N5ON1N9ON9N:N-O N:N1N9 N5N=N?ON?N9N7N N?N9N:N?N=N?N N:N1ON1OON,ON5N9O ON1ON?OON9N,N6N?ON=
N5ON;N?N3N1, N1OO N:N,N8N5 N?OON9ON4N7 N,ON?ON7, ON7N= N?N9N:N?N=N?NN8N-ON7 ON7O N5ON1N9ON5N/N1O N N!NNNNN%N$NNN NN=ON=ONN$N5ON=N9N:N.
NON1N9ON5N/N1 N:N1N9 OO N= N8ON3N1OON9N:ON= N1OON.O (N? N N N:N1ON, ON7N= 31
N7
NN5N:N5N22, ON7 OON7NON?OO
N5ON/N4N?ON7 N:N1N9 ON9O ON1NON?OO ON?N-O N3N9N1 ON7 OON.ON7 ON?O N-N;N7N>N5 ON7N= N7NN1OON. OONNON1 NN9N5N8N=N.
N OO OOON1 N'ON7NN:N.O NN=N1ON?ON,O, O OO O N1OON, N-ON?ON= ON9N?N8N5ON7N8N5N/ N1OO ON7N= NOOO ON1O N:N. NN=O ON7.
NN,ON7 N3N=ON
NN9N5N=N5ON3N.ON1NON?N= N-N;N5N3OO NOONNNN9N5N8N=N. N OO OOON1 NN;N-N3ON?O (NN N) O OO O N1OON, N-ON?ON= N5N=OO N
OON7N= NN;N;N7N=N9N:N. NN?NNN9 N5ON8ON=N5O NOONNON1 OOO OOON1 N1OON, ON5ON9N3ON,ON?N=ON1N9 ON5ON1N9ON-OO OON7N=
N5N=O ON7ON1 ON7O N-N:N8N5ON.O NbNON8ON=N5O N5N;N5N3N:ON. N3N9N1 ON?N= N-N;N5N3ON? OO N= N5ON1N9ON9N:ON= N:N1N9 N5N=N?ON?N9N7N N?N9N:N?N=N?N
N:N1ON1OON,ON5O N=b. NN/NN1N=N5N>N,OON7ON?N9 N1OO ON7N= NON1N9ON5N/N1 N:N1N9 ON9O N5N=N?ON?N9N?ONN8ON3N1OON9N:N-O ON7O, N:N1N8b O N;N7 ON7
N4N9N,ON:N5N9N1 ON?O N4N9N?ON9ON N OONN1 N ON?N= NON4N9N:N1 NN5N?N=ON?N;N?N3N/N1O N3N9N1 NON1N3N3N5N;N NN;N5N3N:ON-O ON?O
N#ON NN9N5N8N=ON= N ON?OOOO N= NN5N?N=ON?N;N?N3N/N1O NN;N5N3N:OON=, O OO O N1OOO O N-ON5N9 N5N=OO N OON7N= NN;N;N7N=N9N:N.
NN?N
N?N9N:N?N=N?N N:N1ON1OON,ON5O N= OON7N= NN;N;N,N4N1 N:N1N9 N-ON?ON N5N:ON;N7OOON5N9 ON9O N4N5N?N=ON?N;N?N3N9N:N-O N OON?OON5OON5N9O
OON N ON9O N1ON1N9ON.ON5N9O ON7O N9OOON?OON1O N=N?N N:N1N9 ON?O OON?N1N=N1ON5OO N NON4N9N:N1 NN5N?N=ON?N;N?N3N/N1O.
N N9OON5ON?ONO ON9 ON1 N5N;N5N3N:ON9N:N, ON5N:NON?O N-ON?ONN1ON?N:ON.ON5N9 N5N/N=N1N9 N5ON1ON:N. N:N1N9 N:N1ON,N;N;N7N;N1 N=N1 ON1ON-ON?ON= N2N,ON7
N3N9N1 ON7 N3N=ON
NOON9ON4N7O N1N2N5N2N1N9O ON7ON1 ON?O OON5ON/N6N5ON1N9 NON1OON7ON9O ON7ON1O
NON9OON?ON ON7N= OON?ON?ON. ON1O OON7 N#N7N 4.9 N5ON/ OO N= N?N9N:N?N=N?N N:N1ON1OON,ON5O N=, OON7N= N?ON?N/N1 N3N/N=N5ON1N9
N1N=N1ON?ON, OON?OO ON1ON,N3N?N=ON5O N:N1N9 ON9O N5N=N4N5N/N>N5N9O ON?O N5N3N5N/ON?ON= N1N N3N9N1 ON7N= N N?N OON=N-ON9ON7 OO N=
N4ON1OON7ON9N?ON.OO N= ON7O NON1N9ON5N/N1O N:N1N9 ON?O NNOON? N,NOON?N2N;N5OOO NON9O N5N=N-ON3N5N9N5O ON7O NN9N?N/N:N7ON7O N3N9N1
ON7N= N5N>N,N;N5N9ON7 N1OON?O ON?O N:N9N=N4ON=N?O, N:N1N8OO N:N1N9 ON9O OON?N?OON9N:N-O ON7O NON1N9ON5N/N1O N:N1N9 ON?O NN
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N#N5N;N/N4N1 46 N1OO 112
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N NON9OON?ON. NN;N-N3ON?O (N,ON8. 44 N. 4449/2017) ON7O NON1N9ON5N/N1O N-ON5N9 ON7N= N5ON8ON=N7 N5ON?OON5N/N1O ON7O N4N9N1N4N9N:N1ON/N1O
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N4N9N1N2N5N2N1N9OON5N9O N. ON1ON,N:N1N<ON7 OO N= N4N9N:N;N/N4O N= N5OO ON5ON9N:N?O N5N;N-N3ON?O.
b" NN1ON1N=N?N?ONON9O N4N9N:N;N/N4N5O N5OO ON5ON9N:N?O N5N;N-N3ON?O ON?O OON5ON/N6N?N=ON1N9 NON?N= N-N;N5N3ON?, N ON:N?OO ON? OON5N4N9N1ON
N5N;N5N3N:ON9N:ON= N4N9N1N4N9N:N1ON9ON= N:N1ON,N;N;N7N;O N= N3N9N1 ON9O ON5ON9OON,ON5N9O, N1N;N;N, O ON9 NON:N?OO ON7 N4N9N1OOOO ON7 N3N=ONN5ON/
ON7O N1ON?ON5N;N5ONOO N= N4N9N:N;N/N4O N= N5OO ON5ON9N:N?O N5N;N-N3ON?O ON7O NON1N9ON5N/N1O N:N1N9 ON?O NN
b" NN>N9N?N;N?N3N?ON ON7N= N:N1ON1N;N;N7N;O ON7ON1 OO N= N;N?N3N9OON9N:ON= N1OOON= N:N1N9 N ON?O OON7ON9N N:N1N9 ON?
N5ON;N?N3N? OO N= N;N?N3N9OON9N:ON= N5N:ON9N N:N1N9 OO N= OON5ON9N:ON= N3N=O OON?ON?N9N.ON5O N= ON?O N-N3N9N=N1N= N1OO ON7 N4N9N?N/N:N7ON7.
b" NON?ON1N9N=O N N3N9N1 ON7N= N:N1ON1N;N;N7N;O ON7ON1 ON7O OON.ON7O N1OO ON7 N4N9N?N/N:N7ON7 ON7O N;N?N3N9OON9N:N.O N1OON.O ON7O
OON=N5ON9N6O N ON?O N1ON?N:ON.N8N7N:N1N= N3N9N1 ON? N5N,N= OON,OON5N9
N?OON9ON4N7O N1N2N5N2N1N9O ON7ON1 OON5ON9N:N, N N3N5N3N?N=O ON1 N. OON=N8N.N:N5O ON?O N N=N1 OON?N4N7N;ON=N?ON= N?OON9ON4N7
N1N2N5N2N1N9O ON7ON1 O O OON?O ON7N= N9N:N1N=O ON7ON1 ON7O NON1N9ON5N/N1O N:N1N9 ON?O NNN=N1 OON=N5ON/ON?ON= ON7 N4ON1OON7ON9O ON7ON, ON?OO.
NN,N= OONO ON9 OON/OON1ON1N9 N?OON9ON4N7O N1N2N5N2N1N9O ON7ON1, N5N/NOON?OON5O NOON7N= N-N:N8N5ON7 N5N;N5N3N:ON. N=N1
N5ON9OON.ON?ONON7N= OON?ON?ON. OON9O OON5ON9N:N-O N3N=O OON?ON?N9N.ON5N9O OO N= N5ON1N9ON9N:ON= N:N1N9 N5N=N?ON?N9N7NN?N9N:N?N=N?N
N:N1ON1OON,ON5O N= N. N5N,N= N1OON-O N?N9 N3N=O OON?ON?N9N.ON5N9O N5N/N=N1N9 N1N=N5ON1ON:N5N/O N=N1 N4N9N1ON?ON?ON?N9N.ON?ONON7 N3N=ONNN$N1
OONNN2N1ON/N6N?N=ON1N9 ON5 N5N;N5N3N:ON9N:N, ON5N:NN1ON?N:OON=ON1N9 NON7N= N7NON7O N-N:N8N5ON7O
N5N;N5N3N:ON.. N)OOO ON?, NN. OON=N8N.N:N5O N5N=N4N-ON5ON1N9 N=N1 N-ON?ON= O O N1ON?ON-N;N5ON<N1 N7 NON1N9ON5N/N1 N:N1N9 N?
N NN?OON3N?ON= O O OON=N5ON9N6O N N4ON1OON7ON9O ON7ON1.
b" NN>N9N?N;N?N3N?ON ON7 OON=N?N;N9N:N. ON1ON?OON/N1ON7, ON7 N4N?N N:N1N9 ON? ON5ON9N5OO N OO N= N5ON1N9ON9N:ON= N:N1N9 N5N=N?ON?N9N7N
N?N9N:N?N=N?NN:N1ON1OON,ON5O N=, OONOO N= N3N=O OON?ON?N9N.ON5O N=, N:N1N8OO N:N1N9 ON? N:N1ON, OO ON? N?N9
N5ON1N9ON9N:N-O N:N1N9 N5N=N?ON?N9N7NN?N9N:N?N=N?N N:N1ON1OON,ON5N9O N1ON5N9N:N?N=N/N6N?ON= ON9O OON?N:N5N/N OON=N1N;N;N1N3N-O N:N1N9 ON1
N3N5N3N?N=O ON1 NON9OON3ON,N=N5ON1N9 N7 N5ON;N?N3N7 ON1ON?OON/N1ON7.
b" NON?N:ON?ON N5ON1ON:N. N:N1N9 N:N1ON,N;N;N7N;N1 N5N;N5N3N:ON9N:N, ON5N:N N1N=N1ON?ON9N:N, N ON7N= OON7N
ON;N7ON?OO ON7ON7 OO N= N?N=ON?ON.OO N= N. OO N= N5ON9ON5N9ON7NN4ON1OON7ON9N?ON.OO N= N5N=OO O ON?O NNN3N9N1 ON7N= N-N:OON1ON7
N3N=ON N5ON/ OO N= N5ON1N9ON9N:ON= N:N1N9 N5N=N?ON?N9N7N N?N9N:N?N=N?N N:N1ON1OON,ON5O N=. NN/N OON5ON8ON=N?N9 N3N9N1 ON7N=
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 48 N1OO 112
N:N1N8N?N4N.N3N7ON7, ON7N= N5ON/N2N;N5ON7 N:N1N9 ON7N= N5N:ON-N;N5ON7 ON?O N5N;N-N3ON?O ON7O NON1N9ON5N/N1O N:N1N9 OO N= N8ON3N1OON9N:ON= ON7O.
N N1ON1NN, OON5ON8ON=N?N9 N3N9N1 ON7N= N5N;N5N3N:ON9N:N. N<N1O N3N=ON
NN5ON1N>O N,N;N;O N= N8N5NN:N?N9N=N?ON?N9N?ONOON?OO OON5ON8ON=N?OO N3N9N1 ON7 N4N9N1N:ON2N-ON=N7ON7, ON? OON5N4N9N1N6O NN:N1N9
ON? OON?N=N?N4N9N,N3ON1N ON?O N5N;N-N3ON?O, N:N1N8OO N:N1N9 ON7N N5OON.N ON?O N5N;N-N3ON?O, OONN-N=O N=
O ON?N9O N= ON7NN5N;N;N5N/ON5O N= OON9O N4N9N:N;N/N4N5O N5OO ON5ON9N:N?O N5N;N-N3ON?O N5N=ON?ON/N6N?ONN:N1ON, ON7 N4N9N,ON:N5N9N1 ON?O N5N;N-N3ON?O
N
NON9ON;N-N?N=, N4N7N;ON=N?ONOON?O ON?OO OON5ON8ON=N?OO N3N9N1 ON7 N4N9N1N:ON2N-ON=N7ON7 O ON9 N-ON?ONOONON9O OON5ON9N:N-O
N1ON1N9ON.ON5N9O N4N5N?N=ON?N;N?N3N/N1O ON5ON/ N1N=N5N>N1OON7ON/N1O N:N1N9 N3N=O OON?ON?N9N?ON OON?O N1OON?OO O N;N5O ON9O OON-ON5N9O N:N1N9 N,N;N;N1
N8N-N ON?O N N5ON;N?N3N1 N=N1 N8N5O ON7N8N5N/ O ON9 N5ON7ON5N,N6N?ON= ON7N= N1N=N5N>N1OON7ON/N1 N N:N1N9 ON1 OON5ON9N:N, N
OON?OON1ON/N1O, O ON?O OON=OON-ON5N9 ON5ON/OOO ON7.
NOO ON1 N8N-NON?O N3N=O OON?ON?N9N.N8N7N:N1N= OON?OO OON5ON8ON=N?OO N3N9N1 ON7 N4N9N1N:ON2N-ON=N7ON7, N:N1N8N?ON/N6N?ONON1 N8N-NN5N:N5N/N=N1
ON?O N.ON1N= N5N>N-ON?OON1O ON7NN3N9N1 ON?N= N-N;N5N3ON? OO N= N5ON1N9ON9N:ON= N:N1N9 N5N=N?ON?N9N7NN?N9N:N?N=N?NN:N1ON1OON,ON5O N=
ON7O N5N;N5N3OO NN:N1N9 O O N5N: ON?OON?O N1ON?ON5N;N?ON= ON1 ON7N
NN:N8N5ON7 N5ON/ N,N;N;O N= NN?NN=N9OON9N:ON= NON1N9ON.ON5O N=
1. NN:N8N5ON7 NN9N1ON5N/ON9ON7O NN9N?N9N:N7ON9N:N?O N#ONN?O
NN1N OOO ON7 O ON9 N7 N4N9N?N/N:N7ON7 N-ON5N9 ON7N= N5ON8ON=N7 N3N9N1 ON7N= N:N1ON,OON9ON7 ON7O NN:N8N5ON7O NN9N1ON5N/ON9ON7O ON?O
NN9N?N9N:N7ON9N:N?O N#ONN:N1N9 ON7O NN.N;O ON7O NON1N9ON9N:N.O NN9N1N:ON2N-ON=N7ON7O ON?O ON5ON9N;N1NN-N:N8N5ON7 N1OON.,
N:N1Ob N5ON1ONOO N= N4N9N1ON,N>N5O N= ON7O ON1ON1N3ON,ON?O 5 ON?O N,ON8ON?O 2 ON?O N. 4336/2015 (NON7N
O ON9:
N1) N#ON7N= NN:N8N5ON7 NN9N1ON5N/ON9ON7O ON?O NN9N?N9N:N7ON9N:N?O N#ONON5ON9N;N1NN4N.N;O ON7 N5ON1N9ON9N:N.O N4N9N1N:ON2N-ON=N7ON7O,
N7 N?ON?N/N1 ON1ON-ON5N9 ON1 ON;N7ON?ON?ON9N1N:N, OON?N9ON5N/N1 ON?O N?ON/N6N?N=ON1N9 OON? N,ON8ON? 152 ON?O N. 4548/2018.
N2) NN1ON, ON7 N3N=ONNN7 NN:N8N5ON7 NN9N1ON5N/ON9ON7O ON?O NN9N?N9N:N7ON9N:N?O N#ONN-ON5N9 N:N1ON1OON9ON8N5N/ OONNON9O
N9OOON?OON5O N=N?NN1ON1N9ON.ON5N9O OO N= N,ON8OO N= 150-151 N:N1N9 153-154 N:N1N9 ON7O ON1ON1N3ON,ON?O 1 (ON5ON9OOOON5N9O N3b
N:N1N9 N4b) ON?O N,ON8ON?O 152 ON?O N. 4548/2018 N:N1N9 ON? ON5ON9N5OO N N1OON.O N1N=ON9OON?N9ON5N/ N ON9O OON=N7N
N?N9N:N?N=N?NN7O OON.ON7O ON?O N-N;N7N>N5 ON7N= 31.12.2022.
N3) NN5 N2N,ON7 ON7 N3N=OON7 ON?O N1ON?N:ON.ON1N N:N1ON, ON? N-N;N5N3OO N N3N9N1 ON7N= N5ON1N9ON5N/N1 N N!NNNNN%N$NNN NN=ON=ON
N$N5ON=N9N:N. NON1N9ON5N/N1 N:N1N9 ON? ON5ON9N2N,N;N;N?N= ON7O, N4N5N= N-ON?ON N5N=ON?ON/ON5N9 N?OON9ON4N5N9O N1N=N1N:ON/N2N5N9N5O OON7N= NN:N8N5ON7
NN9N1ON5N/ON9ON7O ON?O NN9N?N9N:N7ON9N:N?O ON7O N#ON
2. N#ONN3ON?O
N N3N=ON
ON7 N#ON
11 ON?O N:N1N=N?N=N9ONO ON1O N:N.O NN=O ON7O (NN) N1ON9N8. 537/2014.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 49 N1OO 112
3. N N1ON?ON. N<N7 N5N;N5N3N:ON9N:ON= OON7ON5ON9ON=
NN5N= ON1ON5N/ON1N<N5 OON7N= NON1N9ON5N/N1 N:N1N9 ON9O N8ON3N1OON9N:N-O ON7O N<N7 N5N;N5N3N:ON9N:N-O OON7ON5ON/N5O ON?O N1ON1N3N?ON5ON?N=ON1N9 OON
NONON7O NOOO ON1O N:N.O NN=O ON7O (NN) N1ON9N8. 537/2014.
4. NN9N?ON9ON
NN9N?ON9OON.N:N1NN3N9N1 OOOON7 ON?ON, O O NON:O ON?N/ NN;N5N3N:ON-O NN?N3N9OON-O ON7O NON1N9ON5N/N1O NON7N= N1OO 30.06.2015 N1OO ON1ON7
ON7O N5ON.ON9N1O ON1N:ON9N:N.O N3N5N=N9N:N.O OON=N-N;N5OON7O OO N= NN=. NN:ON?ON5 N? N4N9N?ON9ONNN-ON5N9 N1N4N9N1N;N5N/OOO O N1N=N1N=N5O N8N5N/
N3N9N1 NN1 OON=N?N;N9N:N. ON5ON/N?N4N? 8 N5OON= NN2N,ON7 ON9O N:N1Ob N-ON?O N;N1NN5O N1ON?ON,ON5N9O ON7O ON1N:ON9N:N.O N3N5N=N9N:N.O
OON=N-N;N5OON7O OO N=.
5. NN1N=N?N=N9ON<O O NN5N9ON?OON3N/N1O
N NON1N9ON5N/N1 N4N9N1N8N-ON5N9 NN1N=N?N=N9ONNN5N9ON?OON3N/N1O OONNON? ON5ON9N5OO NON?O OON?N2N;N-ON5ON1N9 N1OO ON9O N4N9N1ON,N>N5N9O
ON?O N,ON8ON?O 14 ON?O N. 4706/2020
6. NN:N8N5ON7 NN9N1OON,N;N9ON7O N5ON/ ON?O NOOO ON1O N:N?O NN=N9N1N/N?O NN;N5N:OON?N=N9N:N?O NN?OOO OOON?O NN=N1ON?ON,O
NN>N5ON,ON1N<N5 ON1 ON7ON9N1N:N, N1OON5N/N1 ON7O N5ON1N9ON5N/N1O N N!NNNNN%N$NNN NN=ON=ONO N$N5ON=N9N:N. NON1N9ON5N/N1 (N5ON5N>N.O NON1N9ON5N/N1
N./N:N1N9 N NN;N?O), ON1 N?ON?N/N1 N:N1ON1OON/OON7N:N1N= OON<OO N=N1 N<N5 ON?N= NOOO ON1O N:O NN=N9 N1N/N? NN;N5N:OON?N=N9N:O NN?OOO OOON? (ESEF)
ON?O N?ON/N6N5ON1N9 N1OO ON?N= N:N1Ob N5N>N?OON9N?N4O ON7ON7 NN1N=N?N=N9ONON7O NOOO ON1O N:N.O NON9OON?ON.O (EN) 2019/815, O OO O
OON?ON?ON?N9N.N8N7N:N5 NON?N= NN1N=N?N=N9ON(EN) 2020/1989 (N5ON5N>N.O NN1N=N?N=N9ONESEF), N:N1N9 ON1 N?ON?N/N1 ON5ON9N;N1N
ON9O N5ON1N9ON9N:N-O N:N1N9 N5N=N?ON?N9N7NN?N9N:N?N=N?NN:N1ON1OON,ON5N9O ON7O NON1N9ON5N/N1O N:N1N9 ON?O NNN3N9N1 ON7 OON.ON7 ON?O
N-N;N7N>N5 ON7N= 31 NN5N:N5N2022, ON5 NN:N1N8OO N:N1N9 ON? OON?N2N;N5OO NN1OON5N/N? XBRL
(21380057G5WL3YANMJ18-2022-12-31-el) NON7N= N:N1ON,N;N;N7N;N7 ON.NN5ON/ OO N= OON?N1N=N1ON5OO N
N5N=N?ON?N9N7NN7N3N7N
ON;N7ON?ON?ON9ON= (N#N7N
NN1N=N?N=N9OON9N:O ON;N1N/ON9N?
N$N1 ON7ON9N1N:N, N1OON5N/N1 ON?O NOOO ON1O N:N?O NN=N9N1N/N?O NN;N5N:OON?N=N9N:N?O NN?OOO OOON?O N:N1ON1OON/N6N?N=ON1N9 OON NON?N=
NN1N=N?N=N9ONESEF N:N1N9 ON7N= 2020/C 379/01 NONN:N. NN=N1N:N?N/N=O ON7 ON7O NOOO ON1O N:N.O NON9OON?ON.O ON7O 10N7O
NN?N5NN?O 2020, O OO O OON?N2N;N-ON5ON1N9 N1OO ON? N. 3556/2007 N:N1N9 ON9O OON5ON9N:N-O N1N=N1N:N?N9N=OON5N9O ON7O NON9OON?ON.O
NN5ON1N;N1N9N1N3N?ON,O N:N1N9 ON?O N'ON7NNN8N7N=ON= (N5ON5N>N.O B+NN1N=N?N=N9OON9N:O N N;N1N/ON9N? ESEFB;). N#ON=N?OON9N:N, ON? N N;N1N/ON9N?
N1OOO ON5ON9N;N1NNO N,N;N;O N=, ON9O N1N:O N;N?ON8N5O N1ON1N9ON.ON5N9O:
- N N;N5O N?N9 N5ON.ON9N5O N?N9N:N?N=N?NO N8N1 OON-ON5N9 N=N1 OON=ON,OON?N=ON1N9 ON5 N
- N ON?N= N1ON?ON, ON9O N5N=N?ON?N9N7N N?N9N:N?N=N?N N:N1ON1OON,ON5N9O N2N,ON5N9 OO N= NN9N5N8N=ON= N ON?OOOO N=
N'ON7N NN=N1ON?ON,O, N7 OON7N ON;N7ON?OO ON7ON7, ON?O ON5ON9N;N1N OON7N=
NN1ON,OON1ON7 N#ON=N?N;N9N:N?O NN9ON?N4N.N OON7N= NN1ON,OON1ON7 NN9N:N?N=N?NNN-ON7O, OON7N= NN1ON,OON1ON7 NN5ON1N2N?N;ON=
NN4N/O N= NN5ON1N;N1N/O N= N:N1N9 OON7N= NN1ON,OON1ON7 N$N1N N!N?ON=, N:N1N8OO N5ON/ON7O N:N1N9 N7 OON7N
ON;N7ON?OO ON7ON7 ON?O ON5ON9N;N1NOON9O N;N?N9ON-O N5ON5N>N7N3N7NO ON;N7ON?ON?ON/N5O, N8N1 OON-ON5N9 N=N1 N5ON9ON7N
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 50 N1OO 112
NXBRL (XBRL btagsb N:N1N9 bbblock tagbb), OONNON7N= N$N1N>N9N=N?NON?O ESEF (ESEF Taxonomy),
O OO O N9OOON5N9. NN9 ON5ON=N9N:N-O OON?N4N9N1N3ON1ON-O N3N9N1 ON?N= ESEF, OONN:N1N9 ON7O OON5ON9N:N.O ON1N>N9N=N?N
ON1ON1ON/N8N5N=ON1N9 OON1 N!ON8NN$N5ON=N9N:N, N OO OOON1 (Regulatory Technical Standards) ON?O ESEF.
NN9 N1ON1N9ON.ON5N9O ON?O N?ON/N6N?N=ON1N9 N1OO ON? N9OOON?N= NN1N=N?N=N9OON9N:O N N;N1N/ON9N? ESEF N1ON?ON5N;N?ON= N:N1ON,N;N;N7N;N1 N:ON9ON.ON9N1 N3N9N1 N=N1
N5N:OON,ON?ONON?O ON1ON-ON5N9 N5ON;N?N3N7 N4N9N1OON,N;N9ON7.
NON8ON=N5O ON7O N4N9N?N/N:N7ON7O N:N1N9 OO N= OON5ON8ON=O N= N3N9N1 ON7 N4N9N1N:ON2N-ON=N7ON7
N N4N9N?N/N:N7ON7 N-ON5N9 ON7N= N5ON8ON=N7 N3N9N1 ON7N= N:N1ON,OON9ON7 N:N1N9 OON?N2N?N;N. OO N= N5ON1N9ON9N:ON= N:N1N9 N5N=N?ON?N9N7NN?N9N:N?N=N?N
N:N1ON1OON,ON5O N= ON7O NON1N9ON5N/N1O N:N1N9 ON?O NNN3N9N1 ON7 OON.ON7 ON?O N-N;N7N>N5 ON7N= 31 NN5N:N5N2022, OONN
ON9O N1ON1N9ON.ON5N9O ON?O N?ON/N6N?N=ON1N9 N1OO ON? NN1N=N?N=N9OON9N:O N N;N1N/ON9N? ESEF, O OO O N:N1N9 N3N9N1 N5N:N5N/N=N5O ON9O N4N9N:N;N/N4N5O N5OO ON5ON9N:N?O
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N1OON5N/O N= N1ON1N;N;N1N3NN5O OON,N;N N?ON5N/N;N5ON1N9 N5N/ON5 ON5 N1ON,ON7 N5N/ON5 ON5 N;N,N8N?O.
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OOb N1O. 214/4/11-02-2022 NOO ON1ON7 ON?O N.N#. ON7O NON9OON?ON.O NN?N3N9OON9N:N.O N$OON?ON?N/N7ON7O N:N1N9 NN;N-N3OO N= (NNN$N) N:N1N9
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ON7N= 14/02/2022 (N5ON5N>N.O "NN1ON5ON8ON=ON.ON9N5O NN4N7N3N/N5O ESEF"), N-OON9 OOON5 N=N1 N1ON?N:ON.ON?ON N4N9N1OON,N;N9ON7 O ON9
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ON7 N4N9N?N/N:N7ON7 OON NON?N= ESEF OONN1OO N:N,N8N5 N?OON9ON4N7 N,ON?ON7 NON? N9OOON?N= NN1N=N?N=N9OON9N:O
N N;N1N/ON9N? ESEF.
N N5ON3N1ON/N1 N N4N9N5N=N5ON3N.N8N7N:N5 OON N ON?N= NON4N9N:N1 NN5N?N=ON?N;N?N3N/N1O N3N9N1 NON1N3N3N5N;NON/N5O NN;N5N3N:ON-O ON?O
N#ONNN9N5N8N=ON= N ON?OOOO N= NN5N?N=ON?N;N?N3N/N1O NN;N5N3N:OON= (NON4N9N:N1O N#NN NN), O OO O N1OOO O N-ON5N9 N5N=OO N
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N#N5N;N/N4N1 51 N1OO 112
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N N;N1N9ON/N?O ESEF.
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N#N5N;N/N4N1 52 N1OO 112
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N#N7N<.
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31.12.2022
1.1.2021 -
31.12.2021
1.1.2022-
31.12.2022
1.1.2021 -
31.12.2021
NON?N4N1 - - - -
NO OON?O OO N;N.ON5O N= - - - -
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NN>N?N4N1 N4N9N?N/N:N7ON7O 6 (524.257) (719.342) (524.257) (719.342)
NN>N?N4N1 N4N9N,N8N5ON7O 6 (415.459) (502.722) (414.852) (502.722)
NN?N9ON, N-N>N?N4N1 N5N:N 6 (519.348) (720.014) (519.348) (720.014)
NN?N9ON, N-ON?N4N1 N5N:N 7 3.128.767 1.902.367 3.128.767 1.902.367
N'ON7N 8 12.576 159.632 12.576 159.632
N'ON7NN?N4N1 8 (121.311) (210.883) (121.264) (210.883)
NN-ON4N7 / (NN7NOO N= 1.560.967 (90.962) 1.561.621 (90.962)
N&O ON?N9 N5N9ON?N4N.N 9 182.164 (107.803) 182.164 (107.803)
NN1N8N1ON, NN-ON4N7 / (NN7N 1.743.131 (198.764) 1.743.785 (198.764)
N$N1 NN1N8N1ON, N1ON?ON5N;N-ON ON5:
NN4N9N?N:ON.ON5O N 1.743.131 (198.764) 1.743.785 (198.764)
NN7 N5N;N-N3ON?OON5O OON - - - -
1.743.131 (198.764) 1.743.785 (198.764)
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NN=N1OON?ON1ONN7N 852 (4.539) 852 (4.539)
N&O ON?O N5N9ON?N4N.N (187) 999 (187) 999
NN?N9ON, OON=N?N;N9N:N, N-ON?N4N1 / (N-N>N?N4N1) NN?OO (N)
665 (3.540) 665 (3.540)
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NN4N9N?N:ON.ON5O N 1.743.795 (202.305) 1.744.449 (202.305)
NN7 N5N;N-N3ON?OON5O OON - - - -
1.743.795 (202.305) 1.744.449 (202.305)
NN-ON4N7 / (NN7N 0,072 (0,008) 0,072 (0,008)
NN-ON?O N#ON1N8N 24.319.250 24.319.250 24.319.250 24.319.250
NN-ON4N7 / (NN7NN9O N 0,071 (0,008) 0,071 (0,008)
NN-ON?O N#ON1N8N 25.535.250 24.319.250 25.535.250 24.319.250
NN-ON4N7 OON? OO OO N=, OON7NN?N4N?ON9N:ON=, N5ON5N=N4OON9N:ON= N1ON?ON5N;N5ON N:N1N9 N1ON?ON2N-ON5O N= 1.794.788 88.216 1.795.396 88.216
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NNNNNN#
NN$NNN!NNN
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
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N#N5N;N/N4N1 53 N1OO 112
NNN$NN#N$NN#N N'N!NNNN$NNNNNNNNNNNN# NNN#NN# N$NN# 31/12/2022
N#N7N<. 31.12.2022 31.12.2021 31.12.2022 31.12.2021
NNNN!NNN$NNN
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NN=OON 11 7.699.564 7.929.736 7.699.564 7.929.736
NOON 8.000 - 8.000 -
N#ONN1OON9N:N-O N5ON9ON5N9ON.ON5N9O 12 - - 101.000 -
MN1N:ON?OOO N8N5ON 53.050 - 5.050 -
NN?N9ON-O N5ON5N=N4OON5N9O 13 1.376.212 1.376.212 1.376.212 1.376.212
NN=N1N2N1N;N;O N 9 942.550 729.574 942.550 729.574
N#ON=N?N;N? NN7 NON:N;N?ON?ON?ON=ON?O NN=N5ON3N7ON9N:N?O 10.079.376 10.035.522 10.132.376 10.035.522
NON:N;N?ON?ON?ON= NN=N5ON3N7ON9N:O
NN 14 2.283.108 3.055.592 2.283.108 3.055.592
N ON?N:N1ON1N2N?N;N-O N:N1N9 N;N?N9ON-O N1ON1N9ON.ON5N9O 15 992.441 690.992 944.717 690.992
NN1ON1ON:N5ON1OON9N:N, OON 16 4.215.299 4.215.299 4.215.299 4.215.299
N'ON7N 17 896.044 2.854.653 887.422 2.854.653
N#ON=N?N;N? NON:N;N?ON?ON?ON=ON?O NN=N5ON3N7ON9N:N?O 8.386.893 10.816.537 8.330.547 10.816.537
N#N%NNNN NNNN!NNN$NNNN% 18.466.270 20.852.059 18.462.923 20.852.059
NNNN NNN&NNNNN NNN N%N NN'N!NN)N#NNN#
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NON?N8N5NON;N?N3N7O N1N>N/N1O 19 4.343.674 4.343.674 4.343.674 4.343.674
AON?N8N5N 19 3.705.690 3.648.538 3.705.690 3.648.538
NON?ON5N;N-ON (6.166.304) (7.852.947) (6.165.649) (7.852.947)
N#ON=N?N;N? NN4N/O N= NN5ON1N;N1N/O N=
9.178.836 7.435.040
9.179.490 7.435.041
NN1N:ON?OOO N8N5ON
NN1N:ON?OOO N8N5ON 20 3.819.529 3.968.137 3.819.529 3.968.137
N%ON?OON5OON5N9O ON1ON?OON= N1ON?OO ON.ON1N=OO N= N5ON3N1N6N?N 21 6.948 6.395 6.948 6.395
NN?N9ON-O OON?N2N;N-ON5N9O 9 149.000 134.000 149.000 134.000
N#ON=N?N;N? NN1N:ON?OOO N8N5ON 3.975.478 4.108.532 3.975.478 4.108.532
NON1OOOOO N8N5ON
N ON?N 22 4.522.313 4.951.763 4.518.313 4.951.763
NON1OOOOO N8N5ON 20 401.988 3.973.067 401.988 3.973.067
N&O ON?N9 N5N9ON?N4N.N 387.654 383.656 387.654 383.656
N#ON=N?N;N? NON1OOOOO N8N5ONO N= 5.311.955 9.308.486 5.307.955 9.308.486
N#N%NNNN NNNN)N NNN&NNNNN)N NNN N%N NN'N!NN)N#NN)N
18.466.269 20.852.058
18.462.923 20.852.059
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N#N5N;N/N4N1 54 N1OO 112
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N%OO N;N?N9ON?, 31 NN5N:N5N 2020 7.295.775 4.343.674 3.648.538 (7.650.643) 7.637.345 - 7.637.345
NN?N9ON, OON=N?N;N9N:N, N-ON?N4N1 / (N-N>N?N4N1) - - - (3.540) (3.540) - (3.540)
NN1N8N1ON-O N6N7NON, OO OO N= - - - (198.764) (198.764) - (198.764)
N%OO N;N?N9ON?, 31 NN5N:N5N 2021 7.295.775 4.343.674 3.648.538 (7.852.947) 7.435.041 - 7.435.040
N#ON7NN5N - - 57.152 (57.152) - - -
NN?N9ON, OON=N?N;N9N:N, N-ON?N4N1 / (N-N>N?N4N1) - - - 665 665 - 665
NN1N8N1ON-O N6N7NON, OO OO N= - - - 1.743.131 1.743.131 - 1.743.131
N%OO N;N?N9ON?, 31 NN5N:N5N 2022 7.295.775 4.343.674 3.705.690 (6.166.304) 9.178.837 - 9.178.836
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NN?N9ON, OON=N?N;N9N:N, N-ON?N4N1 / (N-N>N?N4N1) - - - (3.540) (3.540)
NN1N8N1ON-O N6N7NON, OO OO N= - - - (198.764) (198.764)
N%OO N;N?N9ON?, 31 NN5N:N5N 2021 7.295.775 4.343.674 3.648.538 (7.852.947) 7.435.040
N#ON7NN5N - - 57.152 (57.152) -
NN?N9ON, OON=N?N;N9N:N, N-ON?N4N1 / (N-N>N?N4N1) - - - 665 665
NN1N8N1ON-O N6N7NON, OO OO N= - - - 1.743.785 1.743.785
N%OO N;N?N9ON?, 31 NN5N:N5N 2022 7.295.775 4.343.674 3.705.690 (6.165.650) 9.179.490
NN9 OON=N?N4N5OON9N:N-O ON7NN5N9O N1ON?ON5N;N?ON= N1N=N1OO OON1OON? NN?O OO N= N'ON7NON?N?N9N:N?N=N?N
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NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
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N#N5N;N/N4N1 55 N1OO 112
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31.12.2022
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31.12.2021
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31.12.2022
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31.12.2021
N$N1NO ON7ON5O
NN-ON4N7/(N6N7N 1.560.967 (90.962) 1.561.621 (90.962)
N ON?ON1ON
NON?ON2N-ON5N9O 125.086 127.927 125.086 127.927
(NN-ON4N?O) / NN7N (58.690) - (58.690) -
N#ON=N1N;N;N1N3N - - - -
N'ON7NN4N1)/N-N>N?N4N1 108.735 51.251 108.688 51.251
N OO N2N;N5ON7 N3N9N1 N5ON9OON1N;N5N/O N1ON1N9ON.ON5N9O 769.927 - 769.927
N ON?N2N;N-ON5N9O N3N9N1 N1ON?N6N7N 1.405 395 1.405 395
NN5N9ON?OON3N9N:O N:N-ON4N?O/(N6N7N 2.507.430 88.612 2.508.037 88.612
(NON>N7ON7)/NN5N/O ON7:
NON?N8N-N
NON1OOOOO N8N5ON (298.893) (64.703) (251.169) (64.703)
NN1N:ON?OOO N8N5ON (53.050) - (5.050)
NON>N7ON7/(NN5N/O ON7):
N%ON?OON5OON5N9O (ON;N7N= N4N1N=N5N9N1N:ON=) (429.450) 685.342 (433.450) 685.342
N$O N:N?N9 ON;N7OO N8N-N=ON5O (121.264) (210.883) (121.264) (210.883)
N&O ON?N9 ON;N7OO N8N-N=ON5O (30.232) (9.750) (30.185) (9.750)
N$N1NN1) N;N5N9ON?OON3N9N:N-O N4ON1OON7ON9O ON7ON5O 1.574.541 488.617 1.666.919 488.617
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N2ON1OOOOO N8N5ON N. N NN9 OON?ON?ON?N9N.ON5N9O N4N9N5ON:ON9N=N/N6N?ON= ON7N= N-N=N=N?N9N1 ON?O N4N9N:N1N9ON
N1N=N1N2N?N;N.O N4N9N1N:N1N=N?N=N9ONOON?OON-O ON7O, ON7N= N1ON1N/ON7ON7 N=N1 OON,OON5N9 ON? N4N9N:N1N/O NN1OOO N:N1ON, ON7N= ON5ON/N?N4N?
N1N=N1ON?ON,O N:N1N9 O ON9 N7 OOO N8N5ON7 N5N>N,ON:N7ON7O ON?O N4N9N:N1N9ON N1OO ON7 N4N9N?N/N:N7ON7 N1N;N;N, N:N1N9 ON? N4N9N:N1N/O N
N1N=ON9OON N3N9N1 N4N9N1N:N1N=N?N=N9ON ON7O OON?OON-O ON7O N N OON ON/ON;O N= ON7O
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OON?OON-O ON7O. NN:O NN1ON1N9ON?ON=ON1N9 OOO ON8N5ON5O N3N=O OON?ON?N9N.ON5N9O N3N9N1 NOON?OON5OON5N9O ON?O
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NN1OO ON7N= ON5ON/N?N4N? N1N=N1ON?ON,O. NN9 OON?ON?ON?N9N.ON5N9O N4N5N= N-ON?ON= N1N:O NON9N?N8N5ON7N8N5N/ N1OO ON7N= NOOO ON1O N:N.
NN=O ON7.
NN N'N 16 NN9ON8OON5N9O: N%ON?OON-O ON7 NN/ON8O ON7O ON5 OONN,ON5N9O OON;N7ON7O N:N1N9 N5ON1N=N1N(OON?ON?ON?N9N.ON5N9O)
NN9 OON?ON?ON?N9N.ON5N9O N9OOON?ON= N3N9N1 N5ON.ON9N5O ON5ON9O N4N?OO N1N=N1ON?ON,O ON?O N>N5N:N9N=N?ON= ON7N= N. NON7N= 1 NN1N=N?ON1ON/N?O
2024, N5N=O N5ON9OON-ON5ON1N9 N=O ON/ON5ON7 N5ON1ON NN9 OON?ON?ON?N9N.ON5N9O N1ON?ON:N?ON?ON= OON7 N2N5N;ON/O ON7 OO N=
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 62 N1OO 112
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ON?O N4N9N1ON7ON5N/. N N5ON1ON<N?N3N. N1OOON= OO N= N1ON1N9ON.ON5O N= N4N5N= N5NON?N= OO N;N7ON.-NON8O ON. N=N1 N1N=N1N3N=O ON/ON5N9,
OON1 N1ON?ON5N;N-ONOON.ON7O, N?ON?N9N?N4N.ON?ON5 N:N-ON4N?O N. N6N7NON?O OON5ON/N6N5ON1N9 NON7 NN. ON;N.ON7 N;OON7 N
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NO ON?O N5ON5N=N4OON. N:N1N9 ON7O OON3N3N5N=N?OO ON?O N5ON1N9ON5N/N1O N. ON7O N:N?N9N=N?OON1N>N/N1O ON?O. N N:OON9N1 OON=N-ON5N9N1 OO N=
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O ON1N= N7 OON=N1N;N;N1N3N. ON5ON9N;N1NOON?N9ON5N/N1 N5N=N5ON3N7ON9N:N?O ON?O N4N5N= OON=N9OON?ON= N5ON9ON5N/ON7ON7, N1N:O NN1N= ON1
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2.1. NN?N
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N5N/ON5 B5N-OO ON7O N:N1ON?ON.O ON7O ON;N5N9N?ON7ON/N1O OO N= NON7O N5ON1N9ON5N/N1O OON7N= N?ON?N/N1 N-N3N9N=N5 N7 N5ON-N=N4OON7, N5N/ON5
B5N-OO ON7O N5N>N,OON7ON. ON7O N1OO ON7N= ON5ON=N?N3N=O ON/N1 ON?O ON7O ON1ON-ON5N9 N? N NNN7N;N1N4N., N8ON3N1OON9N:N-O N5N/N=N1N9 N?N9
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N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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N-N;N5N3ON?O N4N5N= OON/OON1ON1N9.
N N5N>N1N3N?ON, N8ON3N1OON9N:N.O N1OO ON?N= N N N;N?N3N9OON9N:N?ON?N9N5N/ON1N9 N2N,ON5N9 ON7O N ON7O N1N3N?ON,O. N$N? N:O OON?O
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N#N5N;N/N4N1 64 N1OO 112
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OON5N9N,N6N5ON1N9 ON7 OON=N1N/N=N5ON7 O N;O N= OO N= NON7O N:N?N9N=N?OON1N>N/N1O N. NOON3N:N5N:ON9NON;N5N9N?ON7ON/N1O. N#ON?
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N4N9N1ON5N9ON9OON.O N4N5N= N5N;N-N3ON5N9 ON7N= N:N?N9N=N?OON1N>N/N1, N1N;N;N, N5N=N5ON3N5N/ N OON? ON;N1N/ON9N? ON7O N?N9N:N?N=N?N N:N1N9
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N1N;N;N, N4N5N= ON;N7ON?ON= ON9O OON?O ON?N8N-ON5N9O N3N9N1 N=N1 ON1ON1N:ON7ON9OON?ON= N5N/ON5 N8ON3N1OON9N:N-O N5N/ON5 OON ON5
N:N?N9N=N?OON1N>N/N1. NN9 ON1ON1N4N?ON-O ON?O OON7ON9NON?N9N.N8N7N:N1N= N1OO ON?N= O NOON=N9OON?ON= O ON9 ON? N:N1ON5OO NON?ON?OOO
NO 20% N:N1N9 50% N4N9N:N1N9O NO NOON?N4N7N;ON=N5N9 OON=N.N8O O ON7NON,N=O
OON7N= N5ON1N9ON5N/N1 N1OON.. NON5N=N4OON5N9O ON5 OON3N3N5N=N5N/O N5ON9ON5N9ON.ON5N9O N1OON9N:N, N1N=N1N3N=O ON/N6N?N=ON1N9 OON7N= N1N>N/N1 N:ON.ON5O O
N:N1N9 N:N1OO ON9N= N5N=N?ON?N9N?ON=ON1N9 NON7 NON7O N:N1N8N1ON.O N8N-ON7O. N#ON? ON-N;N?O N:N,N8N5 OON.ON5O O, N7 N1N>N/N1 N:ON.ON5O O
N1ON>N,N=N5ON1N9 N ON7N= N1N=N1N;N?N3N/N1 ON7O N5ON5N=N4OOON9N1O N5ON9ON5N/ON7ON7O OON9O N ON7O N:N1N8N1ON.O N8N-ON7O ON7O
N5ON5N=N4OO NN5ON9ON5N/ON7ON7O N:N1N9 NNON1 N;N1NN1OO ON7 OON3N3N5N=N. N N ON?N= N1ON?ON,
ON7N= OON5ON1N>N/N1 N1OO N:ON7ON7O, N1OON. NON7N= N1N>N/N1 ON7O OONNN5ON9N2N,OON=ON7 OO N= N1ON?ON5N;N5ON
OON.ON5O O, O ON1N= NN7 N1N>N/N1 ON7O.
N$N? N ON?O NN OON1 N:N-ON4N7 N. ON9O N6N7N OO N= OON=N4N5N4N5N N5ON9ON5N9ON.ON5O N= N ON7N= N5N>N1N3N?ON,
N1N=N1N3N=O ON/N6N5ON1N9 OON1 N1ON?ON5N;N-ONN5N=O ON? NOO N= NOO N= N1ON?N8N5NNON7N= N5N>N1N3N?ON,,
N1N=N1N3N=O ON/N6N5ON1N9 OON1 N1ON?N8N5N NN9 OOOOO ON5ON NN5ON7ON5N,N6N?ON= ON7N= N;N?N3N9OON9N:N. N1N>N/N1 OO N=
N5ON5N=N4OON5O N= ON5 OON=N4N5N4N5NN5ON9ON5N9ON.ON5N9O. N ON1N= N7 OONON?O NNOON9O N6N7NON5 NOON3N3N5N=N.
N5ON9ON5N/ON7ON7 N9ON?OON1N9 N. OON5ON2N1N/N=N5N9 ON7 OON ON7O OON7 OON3N3N5N=N. N5ON9ON5N/ON7ON7, OON
N?ON?N9N?N=N4N.ON?ON5 N,N;N;O N= N5ON9OON1N;ON= N1ON1N9ON.ON5O N=, N? N NN4N5N= N1N=N1N3N=O ON/N6N5N9 ON5ON1N9ON-OO N6N7NN5N:OO O N:N1N9
N1N= N-ON5N9 N:N1N;OON5N9 OON?OON5OON5N9O N. N-ON5N9 N5N=N5ON3N.ON5N9 ON;N7OO NN3N9N1 N;N?N3N1ON9N1ONON7O OON3N3N5N=N?OO N5ON9ON5N/ON7ON7O
N:N1N9 N5N= N3N-N=N5N9 N5N:N5N/N=O N= ON?O OON?N:OOON?ON= N1OO ON7 NN. N9N4N9O ON7ON1.
NN7 OON1N3NOO OON=N1N;N;N1N3N-O NO ON?O NNON=N4N5N4N5N
N1ON1N;N5N/ON?N=ON1N9 N:N1ON, ON? ON?ON?OOO OON ON?O NN OON9O OON=N4N5N4N5N N5ON9ON5N9ON.ON5N9O. NN7
OON1N3NN6N7NN1ON1N;N5N/ON?N=ON1N9, N5N:OO O N5N,N= N7 OON=N1N;N;N1N3N. ON1ON-ON5N9 N5N=N4N5N/N>N5N9O N1ON?NON?O
NNN9 N;N?N3N9OON9N:N-O N1OON-O OO N= OON=N4N5N4N5NN-ON?ON=
OON?ON?ON?N9N7N8N5N/ OOON5 N=N1 N5N/N=N1N9 N?NON9N?N8N5ON7N8N5N/ N1OO ON?N= N NN;N?.
NN9 N5ON1N9ON5N/N5O ON?O NNNON9O N1N=ON/OON?N9ON5O N4N9N5ON8ON=ON5N9O ON?OO, ON1 ON?ON?OON, OONN:N1N8OO N:N1N9 ON9O
N1N=N-N;N5N3N:ON5O OON.ON5N9O ON?OO, ON?O ON5ON9N;N1NN-N=N5O N?N9N:N?N=N?NN5N9O, N5N/N=N1N9:
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 65 N1OO 112
N. NN5 ON7N= N N5N=N?ON?N/N7ON7O
NN=N-N;N5N3N:ON5O
N'ON.ON5N9O
N N!NNNNN%N$NNN N.N$.N
NNN$N!NNN
2015-2022
N ON?N?N4N5OON9N:N. N&O ON?N2N?N;ON1O N:N, N#OOON.N. NNN
NN%NNN$N!NNN
2022
N. NN5 ON7N= NN7ON7O NN1N8N1ON.O NN-ON7O
N/N N N!NNNNN%N$NNN NN$N b NNNN NN b NN$N$NNNN$ NN$N
40,00%
2015-2022
N/N NNN&N%N!NN#
7,74%
2015-2022
N/N NN$N$NNNN$ N.N$.N. - N N!NNNNN%N$NNN A.T.E. (NNN%N.
N'N)N!NN)
33,30%
2015-2022
N/N NN$N$NNNN$ N.N$.N. - N N!NNNNN%N$NNN A.T.E. (N N!NN#NNN)
33,30%
2015-2022
2.2. NN1ON1OON1ON9N:N-O N'ON7NN?N=N?N
N NON1N9ON5N/N1 N:N1N9 N?N9 N8ON3N1OON9N:N-O ON7O N5ON9ON5N9ON.ON5N9O ON7ON?ON= ON1 N;N?N3N9OON9N:N, N2N9N2N;N/N1 ON?OO OONNON?N= NN;N;N7N=N9N:O
NN NO N N:N1N9 ON7N= N9OOON?OON1 ON?ON?N;N?N3N9N:N. N=N?N NN1ON, OON=N-ON5N9N1, N?N9 ON1ON1ON,N=O N5ON.ON9N5O
N'ON7N NN1ON1OON,ON5N9O N5N/N=N1N9 N2N1ON9ON OON9O N'ON7N NN1ON1OON,ON5N9O ON?O
N:N1ON1OON/N6N?ON= N?N9 N5ON1N9ON5N/N5O OON N ON7N= N9OOON?OON1 ON?ON?N;N?N3N9N:N. N=N?N N5ON/ OO N= N?ON?N/O N= N-ON?ON=
N4N9N5N=N5ON3N7N8N5N/ O N;N5O N?N9 N:N1ON,N;N;N7N;N5O N5N>O N;N?N3N9OON9N:N-O N5N3N3ON1ON-O OON?N:N5N9NN1 OON
2.3. N'ON.ON7 N5N:ON9N
N OON=ON1N>N7 OO N= OON7NN:N1ON1OON,ON5O N= OONNON1 N.N .N'.N. N1ON1N9ON5N/ O OO O N7 NN9N?N/N:N7ON7
ON7O NON1N9ON5N/N1O N=N1 OON?N2N1N/N=N5N9 OON7N= N4N9N5N=N-ON3N5N9N1 N5N:ON9N N:N1N9 OON?N8N-ON5O N=, N?N9 N?ON?N/N5O N5ON7ON5N,N6N?ON= ON1
OOO N;N?N9ON1 OO N= N:N?N=N4ON;N/O N= ON?O N5N=N5ON3N7ON9N:N?O, ON?O ON1N8N7ON9N:N?O N:N1N9 OON=N?N;N9N:ON= N5OO N4O N=, N:N1N8OO N:N1N9 ON7
N3N=O OON?ON?N/N7ON7 N5N=N4N5OO N N1ON1N9ON.ON5O N= N:N1N9 OON?OON5OON5O N= N:N1ON, ON7N= N7N N:N1ON,OON9ON7O OO N=
N'ON7NON1 OON1N3NN1ON?ON5N;N-ONN4N9N1ON-ON?ON= N1OO
N1OON-O ON9O N5N:ON9NNN9 ON?NON?O N1ON1N9ON?ON= OON7N;O ON5ON?O N2N1N8NN:ON/ON7 N:N1N8OO N:N1N9 N?N9 ON?NO ON?O N?N9
OON?N8N-ON5N9O N:N1N9 N5N:ON9NN5N/N=N1N9 ON7NN3N9N1 ON9O OON7NN:N1ON1OON,ON5N9O ON1ON?OON9N,N6N?N=ON1N9 OON7N=
ON1ON,N3ON1ON? "N#N7NN:ON9NO ON7O NN9N?N/N:N7ON7O" OON7 N#N7N
2.4 NN=N1ON1N>N9N=O NO N= ON7O OON.ON7O 2021
N N1N=N1ON1N>N9N=O NN1ON?ON, ON7N= N5NON7O O ON-N;N5N9N1O N4N9N1N3ON1ON.O N4N1N=N5N/N?O OON=N?N;N9N:N?O ON?ON?O b, 450.000
OON1 B+NON?ON5N;N-ONB; N1N=ON/ ON?O N;N?N3N1ON9N1ONB+NON?N8N5NN:N,B;.
NON9OOO ON8N5ON1 N?N9 B+NNN1ON1N9ON.ON5N9OB; N:N1N9 N?N9 B+N ON?NN:N1N9 N;N?N9ON-O OON?OON5OON5N9OB; N5N
OON?ON1ON>N7NO N1ON?ON, N4N9N1OO ON9ONN5O OON9N:ON= N:N1N9 ON9OOO ON9N:ON= OON?N;N?N/OO N=.
2.5. NN3N:ON9ON7 OO N= NON.ON9O N= N'ON7NN?N?N9N:N?N=N?N
NN9 N5ON.ON9N5O OON7NN:N1ON1OON,ON5N9O ON7O OON.ON5O O ON?O N-N;N7N>N5 ON7N= 31N7 NN5N:N5N2022 (01/01-
31/12/2022) N5N3N:ON/N8N7N:N1N= OON?O N4N7NON? NN9N?N9N:N7ON9N:O N#ONON7N= 28N7 NOON9N;N/N?O 2023. NN9
N1N=N1ON5OO NOOO N:N5N9N=ON1N9 ON5 N-N3N:ON9ON7 N1OO ON7N= NON.ON9N1 N$N1N:ON9N:N. NN5N=N9N:N.
N#ON=N-N;N5OON7 OO N= NN5OO OO N=.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 66 N1OO 112
3. NNNNN#N$NNNN# NN!N'NN#
NN9 N2N1ON9N:N-O N;N?N3N9OON9N:N-O N1OON-O ON?O ON9N?N8N5ON.N8N7N:N1N= N:N1ON, ON7 OON=ON1N>N7 OO N= OON=N7NN= N'ON7N
NN1ON1OON,ON5O N=, N5N/N=N1N9 N?N9 N1N:O N;N?ON8N5O:
3.1 NN,ON7 N5N=N?ON?N9N.ON5O O
NN,N8N5 OON=N-N=O ON7 N5ON9ON5N9ON.ON5O N= N;N?N3N9OON9N:N?ON?N9N5N/ON1N9 NON7N= N5ON1ONON7O NN1OO N:ON7ON7O. N$N? N:O OON?O
ON7O N1OO N:ON7ON7O OON?N;N?N3N/N6N5ON1N9 O O ON? OON=N?N;N? ON?O N1N=ON1N;N;N,N3NON?O ON?O NOON?N;N?N3N9N6O NN:N1ON,
ON7N= N7N ON7O N1OO N:ON7ON7O OON7N= N5ON;N?N3N7 N1N>N/N1 N:N1N9 ON?O ON?ON?O OO N= OOOO N=OO N= N N5N;N5N3ON?OOON=
OON (N4N9N:N1N9O N N OON?N= N1ON?N:OON NN9N1 N:N,N8N5 OON=N-N=O ON7 N5ON9ON5N9ON.ON5O N=, N?
N1ON?N:OON= OON?N;N?N3N/N6N5N9 ON9O NN5N;N-N3ON?OON5O OONN5ON/ ON?O N1ON?N:OONN5N/ON5 OON7N= N5ON;N?N3N7 N1N>N/N1 N. ON5
N1N=N1N;N?N3N/N1 N5ON/ OO N= N:N1N8N1OON= N1N=N1N3N=O ON/ON9NN:ON= OON?N9ON5N/O N= ON?O N1ON?N:OON N$N1 N-N>N?N4N1 N:N1ON,
ON7N= N1OO N:ON7ON7 N:N1ON1OO ON?ON=ON1N9 OON7N= N:N1ON,OON1ON7 N1ON?ON5N;N5ON
NN1ON, ON7N= N7NON7O N1OO N:ON7ON7O, N? N NN8N1 N5N:ON9NON1 N1ON?N:OONON5ON9N?OON9N1N:N, OON?N9ON5N/N1 N:N1N9
ON9O N1N=N1N;N7ON8N5N/ON5O OON?OON5OON5N9O OON?N:N5N9NN9N=O N
OONON?OO O ON?OO ON7O OONON9O N?N9N:N?N=N?NN-O ON5ON9OON,ON5N9O N:N1N9 ON9O OON5ON9N:N-O OON=N8N.N:N5O N:N1ON, ON7N=
N7N
N#N5 OON=N-N=O ON7 N5ON9ON5N9ON.ON5O N= ON?O N5ON9OON3ON,N=N5ON1N9 OON1N4N9N1N:N,, N? N N N8N1 N5ON9N N5N: N=N-N?O ON1
OON N4N9N:N1N9ON ON?O N:N1ON5N/ON5 OON?N7N3N?ON OON?N= N1ON?N:OON OON7N= N5ON;N?N3N7 N1N>N/N1 N:N1ON, ON7N=
N7NON?ON, N=N1 N
N$OOO N= N5N=N4N5OO NN1N=ON,N;N;N1N3NON?O NN1OO ON?N= N1ON?N:OON=ON1 N8N1 N1N=N1N3N=O ON/N6N5ON1N9 OON7N= N5ON;N?N3N7
N1N>N/N1 N:N1ON, ON7N= N7NNON?N9N5ON4N.ON?ON5 NNN5ON;N?N3N7 N1N>N/N1 ON?O
N5N=N4N5OO NN1N=ON1N;N;N,N3NON?O N:ON/N=N5ON1N9 O ON9 N1ON?ON5N;N?ON= OON?N9ON5N/N? ON?O N5N=N5ON3N7ON9N:N?O N. ON1N8N7ON9N:N?O, N8N1
N1N=N1N3N=O ON/N6N?N=ON1N9 OONNON? NN N'N 9 N5N/ON5 OON1 N1ON?ON5N;N-ONN5N/ON5 OON1 N;N?N9ON, OON=N?N;N9N:N, N5N9ON?N4N.N
NN,N= ON? N5N=N4N5OO NN1N=ON,N;N;N1N3NN:N1ON1ON,OON5ON1N9 O O OON?N9ON5N/N? ON7O N:N1N8N1ON.O N8N-ON7O, N4N5N= N8N1 N5ON9NN5N:
N=N-N?O N-O O O ON?O N? N N4N9N1N:N1N=N?N=N9ONN8N5N/ OON7N= N:N1N8N1ON. N8N-ON7.
N OON5ON1N>N/N1 N1OON9N:N, N1ON?ON9NOON? N:O OON?O O O ON? OON5ON2N,N;N;N?N= ON?O N1N=ON1N;N;N,N3NON?O N
OON= ON? ON?OO ON?O N1N=N1N3N=O ON/N6N5ON1N9 O O N N5N;N-N3ON?OON1 OON N5ON/ OO N= N:N1N8N1OON= N1N=N1N3N=O ON9ON
ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= ON?O N1ON?N:OON=ON1N9 N:N1N9 OO N= N1N=N1N;N7ON8N-N=OO N= OON?OON5OON5O N=. NN,N= ON? N1N=ON,N;N;N1N3N
N5N/N=N1N9 ON1N N1OO ON7N= N5ON;N?N3N7 N1N>N/N1 OO N= N:N1N8N1OON= ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= ON?O N1ON?N:OON=ON1N9, N7
N4N9N1ON?ON, NN;N-ON
N OON5ON1N>N/N1 ON?O OON?N:OOON5N9 N1OO ON7N= N1OO N:ON7ON7 N=N-O N= N8ON3N1OON9N:ON= N5ON1N9ON5N9ON= N1ON5N9N:N?N=N/N6N5ON1N9 OO ON9OON, OON7N=
N:N1ON,OON1ON7 N?N9N:N?N=N?NN/N1O N3N9N1 OOOO N= N1ON?N
N?ON?N/N1 NON? N1OON9N:O ON?OO O OO O N1OOO N1ON5N9N:N?N=N/N6N5ON1N9 OON7N= N:N1ON,OON1ON7 N?N9N:N?N=N?NN8N-ON7O. NN1ON, ON?N=
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 67 N1OO 112
OON?N;N?N3N9ONN:N5ON4ON= N. N6N7NON?O OON?N:OOON?ON= N1OO ON7N= OON;N7ON7 OONN5ON?OON=, N;N1NN1N9 OOO ON7 N7
OOOO N= OON5ON1N>N/N1, ON7O OON?O OON;N7ON7 N5ON1N9ON5N/N1O.
NN9N1 ON7N= N5OON5ON-OON5ON7 N4N9N5N:ON5ON1N/O ON7 OO N= N5N;N-N3OO N= N1ON?N(impairment test), ON? ON?OO ON7O OON5ON1N>N/N1O
N:N1ON1N=N-N N
ON?ON= N1ON5N9N:N?N=N/N6N5N9 ON9O N5ON5N=N4OON5N9O ON?O NN
N#ON7N= ON5ON/OOO ON7 ON?O N7 N5ON;N?N3N7 N1N>N/N1 OO N= N:N1N8N1OON= ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= N:N1ON, ON7N= N7N
N1OO N:ON7ON7O N N5ON1N9ON5N/N1O N5N/N=N1N9 N N1OO ON? ON/N ON?O N4O N8N7N:N5 N3N9N1 ON7N= N1OO N:ON7ON. ON7O, OO ON5
OON?N:OOON5N9 N1ON=N7ON9N:N. OON5ON1N>N/N1 (N-ON?N4N?) N7 N?ON?N/N1 N:N1ON1OO ON5N/ON1N9 N1ON5ON8N5N/N1O O O N-ON?N4N? OON7N= N:N1ON,OON1ON7
OON=N?N;N9N:N?O N5N9ON?N4N.N
3.2 NN5N9ON?OON3N9N:O N=O NN=O N
N$N1 OON?N9ON5N/N1 OO N= N'ON7N NN1ON1OON,ON5O N= ON7O N5ON1N9ON5N/N1O, N5ON9N N OON.ON7 ON?O
N=N?N ON?O N?N9N:N?N=N?N ON5ON9N2N,N;N;N?N=ON?O, N OON? N?ON?N/N? N7 N5ON1N9ON5N/N1 N;N5N9ON?OON3N5N/ (N;N5N9ON?OON3N9N:O
N=O N NN9 OON7N N:N1ON1OON,ON5N9O ON1ON?OON9N,N6N?N=ON1N9 ON5 NOOO, ON?O N5N/N=N1N9 ON? N;N5N9ON?OON3N9N:O
N=O N
3.3 N#ON=N1N;N;N1N3N-O N:N1N9 OOO N;N?N9ON1 ON5 N>N-N=N? N=O N
NN9 OON=N1N;N;N1N3N-O ON5 N>N-N=N1 N=N?N NOON? N;N5N9ON?OON3N9N:O N=O NN2N,ON5N9 OO N= N9ON?ON9NON?O
OON/OON1N=ON1N9 N:N1ON, ON7N= N7NOO N= OON=N1N;N;N1N3ON=. NN-ON4N7 N:N1N9 N6N7NN1OO OON=N1N;N;N1N3NO N4N9N1ON?ON-O N?N9
N?ON?N/N5O OON?N:OOON?ON= N1OO NOO N= N=N?NON9N:ON= OON?N9ON5N/O N= ON?O N5N:OON,N6N?N=ON1N9 ON5 N>N-N=N? N=O NN:N1ON,
ON7N= N4N9N,ON:N5N9N1 ON7O OON.ON5O O N:N1N9 N:N1ON, ON7N= N7N N9ON?N;N?N3N9ON N ON9O OON,OON?OON5O N9ON?ON9N
N:N1ON1OO ON?ON=ON1N9 OON1 N1ON?ON5N;N-ONNN9 OON=N1N;N;N1N3NN4N9N1ON?ON-O N1OO NN=N?N OON?N9ON5N/N1 ON?O
N1ON?ON9N OON7N= N5ON;N?N3N7 N1N>N/N1 ON?OO, N8N5O ON?ON=ON1N9 O O ON ON7O N5ON;N?N3N7O N1N>N/N1O N:N1N9 OON=N5OOO
N:N1ON1OO ON?ON=ON1N9 O ON?O N:N1N9 N?N9 N4N9N1ON?ON-O ON7O N5ON;N?N3N7O N1N>N/N1O.
3.4 NN=OONN?OON9N1N:N, OON?N9ON5N/N1
N$N1 ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 ON7O NON1N9ON5N/N1O N3N.ON5N4N1, N:ON/ON9N1 N:N1N9 N5N>N?ON;N9ONN5N/N=N1N9 N:N1ON1OO ON7NNN7 ON7N=
N1N=N1OON?ON1ON N1N>N/N1 ON?OO, OON N N1N>N9N?N;O N3N7ON7 ON?O N5N=N5ON3N.N8N7N:N5 N1OO N1N=N5N>N,OON7ON?OO
ON9OON?ON?N9N7N N5N:ON9N N1ON1N9ON?ON OO N= N OOOOO ON5ON N1ON?ON2N-ON5O N= N:N1N9
N5N=N4N5OO NN6N7NN;O N3O N5ON1N=N5N:ON/NN$N? N5ON9ON;N-N?N= ON?OO NON? N?ON?N/N? N1ON?ON9NON1 N3N.ON5N4N1, N?N9
N5N3N:N1ON1OON,ON5N9O N:N1N9 N? N5N>N?ON;N9ONN;O N3O ON7O N1N=N1ON/NON7O N1N>N/N1O ON?OO, N ON5 N1ON?N8N5N
N;N?N3N1ON9N1ON N1N=N1OON?ON1ON OON?N9ON5N/O N= N5N=N5ON3N7ON9N:N?O, ON? N?ON?N/N? N1ON?ON5N;N5N/ ON OO N= OON=N?N;N9N:ON=
N1ON?N8N5NON?O ON5ON9N;N1NOON7N= N:N1N8N1ON. N8N-ON7 ON7O NON1N9ON5N/N1O. N ON1N= ON1 N1N=N1OON?ON1ON
OON?N9ON5N/N1 ON?O N5N=N5ON3N7ON9N:N?O N:N1ON1OOON-ON?N=ON1N9 N. OO N;N?ON=ON1N9, ON1 ON?ON, ON?O ON5ON9N;N1NOON1 N1ON?N8N5N
N1N=N1OON?ON1ONN:N-ON4N7 ON7O ON5ON9O N4N?O. N$N1 N1ON?ON5N;N-ON
ON7N= N1N>N/N1 ON7O N1OO ON2N5ON7O N1N=N,N;N?N3N1 N ON7N= N:N1Ob N5N:ON/N N4N9N,ON:N5N9N1 ON7O O ON-N;N9NN6O N.O OO N= OON?N9ON5N/O N=
N1OOON= (N4N7N;N1N4N. N:ON9ON/O N=, N5N3N:N1ON1OON,ON5O N= N:N1N9 N5N>N?ON;N9ONN$N1 N1N=O ON-OO ON,N3N9N1 OON?N9ON5N/N1 OON7N= ON5ON/OOO ON7
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 68 N1OO 112
ON?O N-ON?ON= N:N1ON1ON:N5ON1ON8N5N/ N1OO ON7N= N/N4N9N1 ON7N= NON1N9ON5N/N1 N1ON?ON2N-N=N?N=ON1N9 N1OO ON7 OON?N=N9N:N. OON9N3N ON?O
OON7ON9N
NN9 N1ON?ON2N-ON5N9O N5ON9N2N1OON=N?ON= ON7N= NN1ON,OON1ON7 NON?ON5N;N5ONN'ON.ON5O O, NN2N,ON7 ON7N= OON1N8N5ON. N
N1OO ON2N5ON7O, N:N1N8' O N;N7 ON7 N4N9N,ON:N5N9N1 ON7O N5N:ON9NO ON-N;N9NN6O N.O OO N= ON,N3N9O N= ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N=.
NN9 N5N4N1ON9N:N-O N5N:ON,ON5N9O N:N1N9 N?N9 N1N:N9N=N7ON?ON?N9N.ON5N9O OOO N5N:ON-N;N5ON7 N4N5N= N1ON?ON2N-N=N?N=ON1N9. N N5N:ON9NN4N9N,ON:N5N9N1
ON7O O ON-N;N9NN?ON/N1 ON1N3N/O N=, N-ON5N9 O O N5N>N.O:
NON/ON9N1 b N5N3N:N1O/ON5N9O N:ON9ON/O N= 50 N-ON7
NN7ON1N=N.NO 10-15 N-ON7
NN5ON1ON?ON9N:N, N 8-10 N-ON7
NON9ON;N1 N:N1N9 N;N?N9OO O N5N>N?ON;N9ON 10 N-ON7
N OON?N;N5N9NN1N>N/N1 N:N1N9 N7 O ON-N;N9NN6O N. OO N= ON1N3N/O N= OON?N9ON5N/O N= N1N=N1N8N5O ON?ON=ON1N9 N:N1N9 OON?ON1ON
N5N,N=
N:ON/N=N5ON1N9 ON:O ON9NN1O OO N= N?N9N:N?N=N?N
ON?O N7 N1N=N1OO ON2N5OON7 N1N>N/N1 N5N=O O ON1N3N/N?O N5N/N=N1N9 NN1OO ON7N= N:N1Ob N5N:ON/NN1N>N/N1 N1N=ON9N:N1ON,OON1ON7O ON?O,
OO ON5 N1OOO N5NN= N1N>N/N1 N1N=ON9N:N1ON,OON1ON.O ON?O
N$N1 N:N-ON4N7 N:N1N9 N?N9 N6N7NN1OO ON7 OON;N7ON7 N. ON7N= N1OO OOOON7 ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= N:N1N8N?ON/N6N?N=ON1N9 NON7
OON3N:ON9ON7 ON?O N5OO N4N?O N1OO ON7N= OON;N7ON7 NON7N= N1N=N1OO ON2N5OON7 N1N>N/N1 ON?O ON1N3N/N?O N:N1N9 OON
OON1 N;N?N9ON, N-ON?N4N1 N. N-N>N?N4N1 OON7N= N:N1ON,OON1ON7 OON=N?N;N9N:ON= N5OO N4O N=.
NN9 OON7N N4N1ON,N=N5O N3N9N1 N4N,N=N5N9N1 ON?O OON7ON9N N3N9N1 N=N1 OON7N ON7N=
N:N1ON1ON:N5ON.
N:ON9ON/O N=, N5N3N:N1ON1OON,ON5O N= N:N1N9 ON?O N5N>N?ON;N9ON N:N5ON1N;N1N9N?ON?N9N?ON=ON1N9, N:N1ON, ON7N= N4N9N,ON:N5N9N1 ON7O OON?N=N9N:N.O
ON5ON9O N4N?O ON?O N1ON1N9ON5N/ON1N9 N3N9N1 ON7N= N?N;N?N:N;N.OO ON7 N:N1N9 OON?N5ON?N9NON?O ON1N3N/N?O N3N9N1 ON7N= OON.ON7 N3N9N1 ON7N= N?ON?N/N1
OON?N?ON/N6N5ON1N9. NN9 N;N?N9ON-O OON7NN:N1ON1OO ON?ON=ON1N9 ON1N= N-N>N?N4N1.
NN9 N4N1ON,N=N5O N3N9N1 ON7 OON=N.N8N7 OON=ON.ON7ON7 N:N1N9 ON7N= N5ON9ON:N5ON. OO N= ON1N3N/O N=, OON5ON=N?N=ON1N9 OON1 N;N5N9ON?OON3N9N:N, N-N>N?N4N1.
NN9 N2N5N;ON9OON5N9O OON1 OON9OON,NON,N3N9N1 OON?N9ON5N/N1 N:N5ON1N;N1N9N?ON?N9N?ON=ON1N9 NO ON1N= N1ON>N,N=N?ON= ON1 N
N?N9N:N?N=N?N N?ON-N;N7 ON?O N5N=OO NN1N9 OON1 OON?N9ON5N/N1 OO N= N:ON9ON/O N=, OO N= N5N3N:N1ON1OON,ON5O N= N:N1N9 ON?O
N5N>N?ON;N9ON
3.5 NOON OON?N9ON5N/N1
N#ON1 N,ON;N1 ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 ON5ON9N;N1N N:N1ON, N2N,ON7 N;N?N3N9ON OON?N3ON,N NN9 N,N4N5N9N5O
N;N?N3N9ON N1ON?ON9N OON? N:O OON?O N:ON.ON5O O N ON9O OO ON5ON N1ON?ON2N-ON5N9O. NN9 N1ON?ON2N-ON5N9O
N4N9N5N=N5ON3N?ON=ON1N9 NON7 OON1N8N5ON. NN:N1ON, ON7 N4N9N,ON:N5N9N1 ON7O O ON-N;N9NN6O N.O OO N= OON?N9ON5N/O N= N1OOON=, N7 N?ON?N/N1
N:ONN1OO 1 N-O O 5 N-ON7 N:N1N9 N3N9N1 ON1 N5NON.NON5 20 N-ON7. NN1ON,N=N5O ON?O N1ON1N9ON?ON=ON1N9 N3N9N1 ON7N=
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 69 N1OO 112
N1N=N,OOON>N7 N:N1N9 OON=ON.ON7ON7 ON?O N;N?N3N9ONN1N=N1N3N=O ON/N6N?N=ON1N9 O O N-N>N?N4N1 OON1 N1ON?ON5N;N-ONON7 OON.ON7 N:N1ON,
ON7N= N?ON?N/N1 OON?N:OOON?ON=.
3.6 N%ON5ON1N>N/N1
N OON5ON1N>N/N1 ON?O OON?N:OOON5N9 N:N1ON, ON7N= N1OO N:ON7ON7 N N8ON3N1OON9N:N.O N. NN1O N1OO N:N?N9N=N?O N5N;N5N3OO N
N?N9N:N?N=N?NNN1N=ON9OON?OO ON5ON5N9 ON7N= OON5ON2N,N;N;N?OON1 N1N>N/N1 ON?O N:O OON?OO ON7O N1OO N:ON7ON7O ON,N=O N1OO
ON7N= OONON?O NNOON7N= N:N1N8N1ON. N5ON;N?N3N7 N1N>N/N1 OO N= N1N=N1N3N=O ON/ON9NON5ON9N?OON9N1N:ON= OON?N9ON5N/O N=, OO N=
OON?OON5OON5O N= N:N1N9 OO N= N5N=N4N5OO N OON?OON5OON5O N= ON7O N8ON3N1OON9N:N.O N. ON7O N1OO N:N?N9N=N?O N5N;N5N3OO N
N?N9N:N?N=N?NNN:N1ON, ON7N= N7NON7O N1OO N:ON7ON7O. N OON5ON1N>N/N1 N1OON9N:N, N1N=N1N3N=O ON/N6N5ON1N9 O O N-N=N1
ON5ON9N?OON9N1N:O OON?N9ON5N/N? OON? N:O OON?O N:N1N9 NON5ON1 N5ON9NOON? N:O OON?O NNN?ON?N9N5ON4N.ON?ON5
OOOOO ON5ONN
NN9N1 ON?N= ON:N?OO ON7O N5N>N-ON1ON7O N1ON?NN7 OON5ON1N>N/N1 N:N1ON1N=N-NON5 N:N,N8N5 NN4N7NON1N
ON?ON= ON?O NN ON?O OON?ON4N?N:N,ON1N9 N=N1 N5OO ON5N;N7N8N5N/ N1OO ON9O OON=N-ON3N5N9N5O ON7O OON=N-N=O ON7O. NN?N=N,N4N5O
N4N7NON1NON?ON= OON9O N?ON?N/N5O N-ON5N9 N:N1ON1N=N5NOON5ON1N>N/N1 N5N>N5ON,N6N?N=ON1N9 N3N9N1 N1ON?NN5ON7ON/O O
N. ON5ON9OOO ON5ON? OOON=N, O ON1N= OON,OON5N9 N N-N=N4N5N9N>N7 O ON9 N7 N N N=N1 N5N/N=N1N9 N1ON?N NN,N= ON?
N1N=N1N:ON.ON9NN?OON3N/N1O ON1N N ON7N= N;N?N3N9OON9N:N. N1N>N/N1 ON7O
NN7 N6N7NN1ON?NN:N1ON1N=N-NOOOON1 N3N9N1 N=N1 NON7N= N;N?N3N9OON9N:N. N1N>N/N1 N:N,N8N5 OON5ON1N>N/N1O
ON?O N-ON5N9 N:N1ON1N=N5NN1 N:N1N9 N:N1OO ON9N= OON1 N,N;N;N1 ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 ON7O NN1N=N1N;N?N3N9N:N,
N N2N,ON7 ON7N= N;N?N3N9OON9N:N. N1N>N/N1 OO N= ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= ON7O N NN/N1 N1N=N1N3N=O ON9ON8N5N/ON1 N6N7N
N1ON?NN/N1 N4N5N= N1N=N1OOON-ON5ON1N9 ON5 NON5ON7 ON5ON/N?N4N?.
NN1ON, ON7N= OON;N7ON7 N8ON3N1OON9N:N.O N. N1OO N:N?N9N=N?O N5N;N5N3OO NN?N9N:N?N=N?NNON? ON?OO ON7O OON5ON1N>N/N1O
ON5ON9N;N1NN4N9N?ON9ONO N6N7NOO ON7N= OON;N7ON7.
3.7 NON5N=N4OON5N9O ON5 NON3N1OON9N:N-O NON9ON5N9ON.ON5N9O (N1ON?N<N9N:N-O N'ON7N):
NN9 OON ON7O N NON1N9ON5N/N1O OON9O N5N=N?ON?N9N?ON N8ON3N1OON9N:N-O ON7O N1ON?ON9N OON? N:O OON?O
N:ON.ON5O O NON
3.8 NON5N=N4OON5N9O ON5 OON3N3N5N=N5N/O N5ON1N9ON5N/N5O
N#ON3N3N5N=N5N/O N5ON1N9ON5N/N5O N5N/N=N1N9 N5N:N5N/N=N5O N5ON/ OO N= N?ON?N/O N= N? N NN1ON:N5N/ ON7N
ON9O OON?O ON?N8N-ON5N9O N3N9N1 N=N1 ON1ON1N:ON7ON9ON8N?ON= O O N8ON3N1OON9N:N-O. NN9 N5N=N?ON?N9N7N OON7N
N:N1ON1OON,ON5N9O ON?O NNON5ON9N;N1NNNN:N5ON4ON= N:N1N9 OO N= N6N7N
OON=N4N5N4N5NN5ON1N9ON5N9ON=, B5N5 N2N,ON7 ON7 NON7O N:N1N8N1ON.O N8N-ON7O, N1OO ON7N= N7NON?O N? N N
N1ON?N:ON, ON7 ON7NN5ON9OON?N. NON7N= N7NON?O ON1ON5N9 N=N1 OON/OON1ON1N9 N7 N5ON9OON?N. N1OON.. N ON1N= N7
N1N=N1N;N?N3N/N1 ON?O NNN5ON/ OO N= N6N7N ON7O OON3N3N5N=N?OO N5ON1N9ON5N/N1O OON5ON2N1N/N=N5N9 ON7N= N1ON5N9N:N?N=N9N6O B5N5N=N7 N;N?N3N9OON9N:N.
N1N>N/N1 ON7O N5ON-N=N4OON7O, N7 N;N?N3N9OON9N:N. N1N>N/N1 ON7O N5ON-N=N4OON7O N OON? N N:N1N9 ON1ON5N9 N7 N1N=N1N3N=OON9ON7
ON5ON1N9ON-OO N6N7N N5N:OO O N1N= N? N N N-ON5N9 N1N=N1N;N,N2N5N9 OON?OON5OON5N9O N. N5N=N4N5OO N OON?OON5OON5N9O ON7O
OON3N3N5N=N?OO N5ON1N9ON5N/N1O, ON-ON1N= N5N:N5N/N=O N= ON?O OON?N:OOON?ON= N1OO ON7 NN9O ON7ON1.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 70 N1OO 112
NN9 N5ON5N=N4OON5N9O ON5 OON3N3N5N=N5N/O N5ON1N9ON5N/N5O OON9O N1ON?N OON7N N:N1ON1OON,ON5N9O ON7O NN7OON9N:N.O
NON1N9ON5N/N1O N1ON?ON9NN? N:O OON?O N:ON.ON5O O ON?OO NN9N?ONN=N5O N6N7N
3.9 NON?NN/N1O ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= N5N=N5ON3N7ON9N:N?O
NN9 N5N=OON N1N:N9N=N7ON?ON?N9N.ON5N9O N:N1N9 N,N;N;N1 N N:ON:N;N?ON?ON?ON=ON1 OON?N9ON5N/N1 N5N=N5ON3N7ON9N:N?O N5N>N5ON,N6N?N=ON1N9 N3N9N1
ON9N8N1N=N. N6N7NN1ON?NO ON?ON5 N3N5N3N?N=O ON1 N. N1N;N;N1N3N-O OON9O ON5ON9OON,ON5N9O N4N5N/ON=N?ON= O ON9 N7 N;N?N3N9OON9N:N. N1N>N/N1
ON?OO NN=N1 NN5N/N=N1N9 N1N=N1N:ON.ON9NNON?ON5N4N.ON?ON5 N7 N;N?N3N9OON9N:N. N1N>N/N1 N:N,ON?N9N?O ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O
OON5ON2N1N/N=N5N9 ON? N1N=N1N:ON.ON9N ON?OO ON?O, N7 N1N=ON/OON?N9ON7 N6N7N N1ON?N ON?O, N:N1ON1OO ON5N/ON1N9 OON1
N1ON?ON5N;N-ON OON.ON7O. N N1N=N1N:ON.ON9N N1N>N/N1 N5N=O O ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O N5N/N=N1N9 ON? N ON?OO
NO ON7O N5N:ON9NN:N1N8N1ON.O ON9NOON;N7ON7O N:N1N9 ON7O N1N>N/N1O OON.ON5O O N1OON?O. NN1N8N1ON. N1N>N/N1 OON;N7ON7O
N8N5O ON5N/ON1N9 N7 N5ON9N:ON. OOO ON?N4N?O N1OO ON7N= OON;N7ON7 N5N=O O ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O OON1 ON;N1N/ON9N1 N
N1NOON7N= N?ON?N/N1 ON1 NN-ON?ON= ON;N.ON7 N3N=OON7 N:N1N9 N5N=N5ON3N?ON= N?N9N:N9N?N8N5N;OO, N
N1OO ON7N= N1ON1N/ON5ON7 N:N,N8N5 OOO ON8N5ON?O N,NN:O OON?OO N4N9N,N8N5ON7O ON?O ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O. NN>N/N1 OON.ON7O
N5N/N=N1N9 N7 ON1ON?OON1 N1N>N/N1 OO N= N5N:ON9N N ON1N ON?ON= ON?O N1N=N1N N=N1
OON1N3NN1OO ON7N= OON=N5ON. OON.ON7 N5N=O O ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O N:N1N9 N1OO ON7N= N4N9N,N8N5ON. ON?O OON?
ON-N;N?O ON7O N5N:ON9NO ON-N;N9NN6O N.O ON?O. NN,N= N4N5N= OON,OON5N9 N4ON=N1OO ON7ON1 N=N1 N5N:ON9NON? N1N=N1N:ON.ON9N
ON?OO N5N=O O ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O N3N9N1 ON? N?ON?N/N? OON,OON5N9 N-N=N4N5N9N>N7 N1ON?N ON7O N1N>N/N1O ON?O, OO ON5
OON?ON4N9N?ON/N6N5ON1N9 ON? N1N=N1N:ON.ON9NON?OO ON7O NON?O N4N7NON?N-O OON7N= N?ON?N/N1 N1N=N.N:N5N9 ON?
ON5ON9N?OON9N1N:O OON?N9ON5N/N?. NN9N1 ON?OO ON:N?ON?OO OON?ON4N9N?ON9ON ON7O N1ON?N ON1 ON5ON9N?OON9N1N:N, OON?N9ON5N/N1
N?NOON? ON1NN5ON/ON5N4N? N3N9N1 ON? N?ON?N/N? N?N9 ON1NON?N-O N4ON=N1ON1N9 N=N1 OON?ON4N9N?ON9OON?ON=
N>N5OO ON9OON, (NO ON1N
NN=ON9N;N?N3N9ONN6N7NN1ON?NON7O N1N>N/N1O ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= ON?O N;N?N3N/ON8N7N:N5 ON5 OON?N7N3N?ON
N-ON7, N3N/N=N5ON1N9 N O ON1N= OON,OON?ON= N9N:N1N=N-O N5N=N4N5N/N>N5N9O O ON9 N7 N1ON?N N1OON. N4N5N= OON,OON5N9 ON;N-N?N= N. N-ON5N9
NN1OON-O N? N1N=O ON-OO N1N=ON9N;N?N3N9ONN=N1N3N=O ON/N6N5ON1N9 O O N-ON?N4N?.
3.10 NON5N=N4OON5N9O ON5 N1N:N/N=N7ON1
NN9 N5ON5N=N4OON5N9O ON5 N1N:N/N=N7ON1 N1ON?N:OON=ON1N9 N<N5 ON:N?OO ON7N= N1ON?N:O NN?ON-N;N?OO N1OO ON7N= N5N/OOON1N>N7 N5N=N?N9N:N/O N= N:N1N9
ON7N= N1ON>N7ON7 ON7O N5N N1N>N/N1O N1OOON=. N$N1 OOO N;N?N9ON1 N9N4N9O N:ON7ON1 N1N:N/N=N7ON1 OON7ON9N OON?O
N5N>OON7ON-ON7ON7 OO N= N4ON1OON7ON9N?ON.OO N= ON7O NON1N9ON5N/N1O N:N1N8OO N:N1N9 N3N9N1 N4N9N?N9N:N7ON9N:N?OO ON:N?ON?OO.
NN9 N5ON5N=N4OON5N9O ON5 N1N:N/N=N7ON1 ON1ON1N:N?N;N?ON8N?ON=ON1N9 O O N N5ON5N=N4OON5N9O N:N1N9 N1ON?ON9N OON7N=
N5ON;N?N3N7 N1N>N/N1 ON?OO, N7 N?ON?N/N1 N9ON?OON1N9 NON7N= OON-ON?OON1 ON9NON?OO N7 N?ON?N/N1 OON?ON4N9N?ON/N6N5ON1N9 N1OO N1N=N5N>N,OON7ON?OO
N1N=N1N3N=O ON9ON N5N:ON9N N1N:N9N=N.OO N=. NN5ON1N2N?N;N-O OON7N= N5ON;N?N3N7 N1N>N/N1 OO N= N5ON5N=N4OON5O N= ON5 N1N:N/N=N7ON1
N:N1ON1OO ON?ON=ON1N9 OON7N= N:N1ON,OON1ON7 N1ON?ON5N;N5ON
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 71 N1OO 112
3.11 NON?N8N-N
NN1ON, ON7N= N7NON1 N1ON?N8N-NN1ON?ON9NON1NON9NO ON?O N:O OON?OO
N:ON.ON5O O N. ON1ON1N3O N3N.O N:N1N9 ON7O N:N1N8N1ON.O ON5OOON?ON?N9N.ON9NN/N1O.
N$N? N:O OON?O OO N= N1ON?N8N5NON5ON9N;N1NO N;N1 ON1 N:O OON7 N1N3N?ON,O, NN:N1N8OO N:N1N9 ON9O N4N1ON,N=N5O
ON?O OON1N3N N=N1 ON8N,ON?ON= ON1 N1ON?N8N-NOON1 N8N-ON7 N:N1N9 N:N1ON,OON1ON7.
N$N? N:O OON?O N1N3N?ON,O ON5ON9N;N1N ON7N= ON9N N1N3N?ON,O, ON?OO N5N9ON1N3O N3N9N:N?OO N4N1ON N:N1N9 N,N;N;N?OO OO ON?OO
(N5N:OO O N5N:N5N/N=O N= ON?O N7 N5ON9ON5N/ON7ON7 NOON7 OON=N-ON5N9N1 N=N1 N5ON1N=N1N:ON.ON5N9 N1OO ON9O ON?ON?N;N?N3N9N:N-O N1OON-O),
N:N1N8OO N:N1N9 NN-N>N?N4N1 ON1ON,N4N?ON7O N:N1N9 ON9O N,NN5ON9OON9OON-N5O N4N1ON,N=N5O. NNN5N:OOOON5N9O,
NN1 OON?N9ON5N/N1 N1ON1N9ON?ON=ON1N9 N:N1ON, ON?N= OON?ON4N9N?ON9ONOO N1N3N?ON,O.
N$N? N:O OON?O NOO N= N1ON?N8N5NON5ON9N;N1NON9O N4N1ON,N=N5O ON?O OON5ON/N6N?N=ON1N9 N,NNON9O N
ON1ON1N3O N3N.O, O OO O N5N/N=N1N9 ON1 N,N N5ON3N1ON9N:N,. NON/ON7O, ON5ON9N;N1NN-N=N1 OOOON7NN5ON9N OO N=
OON1N8N5OON= N:N1N9 NN3N5N=N9N:ON= N5N>O N4O N= ON1ON1N3O N3N.O, ON?O OON1N3NN:N1ON, ON7 N
OO N= ON;ON= ON5 N-ON?N9NN1N3N1N8N,. N#ON1N8N5ON, N3N5N=N9N:N, N-N>N?N4N1 ON1ON1N3O N3N.O N5N/N=N1N9 N?N9 N-NN4N1ON,N=N5O ON1ON1N3O N3N.O
ON?O ON1ON1NOON5ON9N:N, OON1N8N5ON-O, N1N=N5N>N1OON.OO O ON?O O N3N:N?O ON1ON1N3O N3N.O, O OO O N5N/N=N1N9 N7 N1OO ON2N5ON7 N:N1N9
OON=ON.ON7ON7 N5ON3N?OON1ON9N1N:ON= N:ON9ON/O N= N:N1N9 N5N>N?ON;N9ONN1N;N;N, N:N1N9 ON? N:O OON?O ON7O N4N9N5ON8ON=ON7O N:N1N9 N4N9N?N/N:N7ON7O
ON?O N5ON3N?OON1ON/N?O. NN5ON1N2N;N7ON, N3N5N=N9N:N, N-N>N?N4N1 ON1ON1N3O N3N.O N5N/N=N1N9 N?N9 N-N N4N1ON,N=N5O ON1ON1N3O N3N.O ON?O
NN,NN7 OON5N4O N= N,NN1N=N,N;N?N3N1 NON?N= O N3N:N? ON7O ON1ON1N3O N3N.O, O OO O N5N/N=N1N9 N?N9 N-N
ON;N5O N:N1N9 N7 N-N N5ON3N1ON/N1. N N5ON9N OO N= OON1N8N5OON= N3N5N=N9N:ON= N5N>O N4O N= ON1ON1N3O N3N.O OON? N:O OON?O
N N2N1ON/N6N5ON1N9 OON7N= N:N1N=N?N=N9N:N. N4ON=N1NN1 OO N= ON1ON1N3O N3N9N:ON= N5N3N:N1ON1OON,ON5O N=. NN1N=N?N=N9N:N.
N4ON=N1NN5N/N=N1N9 N7 N1N=N1NN=N1 N5ON9ON5OON8N5N/ ON1ON1N3O N3N. N:N1ON, NOON7N= N4N9N,ON:N5N9N1 N5N=O O N1ON9N8NO
ON5ON9O N4O N= N. N5ON?OON= OOO N:N1N=N?N=N9N:N-O OON=N8N.N:N5O, N;N1N OOO ON7 OO N= N1OO N;N5N9ON= N4ON=N1N
N;O N3O ON7O OON?N3ON1N OON=ON.ON7ON7O. N$N? OON1N3N N5ON/ON5N4N? ON1ON1N3O N3N.O N N=N1
OON7ON9NOON?ON5N3N3N/N6N5N9 ON7N= N:N1N=N?N=N9N:N. N4ON=N1N
NN9 N;N?N9ON-O N4N1ON,N=N5O OON OON? N:O OON?O OO N= N1ON?N8N5N N OON7N= N-N:ON1ON7 ON?O
OON1N3NON1 N1ON?N8N-NN1 N8N-ON7 N:N1N9 N:N1ON,OON1ON. ON?OO.
N$N? N:O OON?O OON?ON4N9N?ON/N6N5ON1N9 NN1N8N
N ON?N2N;N-ON5N9O N3N9N1 N1ON?NN1N>N/N1O OO N= N1ON?N8N5NN5OO ON?N= N:ON/N=N5ON1N9 N1ON1ON1N/ON7ON? N:N1N9
N:N1ON1OO ON?ON=ON1N9 OON1 N1ON?ON5N;N-ON
3.12 N'ON7NON5ON9N?OON9N1N:N, OON?N9ON5N/N1
N$N1 OON7NN:N, ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 ON?O N5N<ON/OON?ON= N:N1N9 OON8NN1OO ON9O N4N9N1ON,N>N5N9O ON?O NN N'N
9, ON1N>N9N=N?N N1N=N,N;N?N3N1 N ON7N= OOON7 N:N1N9 ON1 ON1ON1N:ON7ON9OON9N:N, ON?OO ON5 N N1OO ON9O N:N,OO N8N9 OON5N/O
N:N1ON7N3N?ON/N5O:
b" N'ON7NN1N:N, OON?N9ON5N/N1 ON5 N5ON;N?N3N7 N1N>N/N1 N<N-OO N1ON?ON5N;N5ON
b" N'ON7NN1N:N, OON?N9ON5N/N1 OON? N1ON?ON2N5ONON?O
b" N'ON7NN1N:N, OON?N9ON5N/N1 ON5 N5ON;N?N3N7 N1N>N/N1 N<N-OO N;N?N9OON= OON=N?N;N9N:ON= N5OO N4O N=.
N$N1 N5N= N;O N3O OON7NON?N?N9N:N?N=N?NON5ON9N?OON9N1N:N, OON?N9ON5N/N1, N1OON9N:N, N1N=N1N3N=O ON/N6N?N=ON1N9 OON? N:O OON?O N:ON.ON5O O ON?O
N1N=ON9OON?OO ON5ON5N9 ON7N= N5ON;N?N3N7 N1N>N/N1, ON;N-N?N= ON5 N?ON9ON ON5ON9OOOON5N9O OO N= N,N N4N1ON1N=ON=
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 72 N1OO 112
N1OO N:ON7ON7O/OON=N1N;N;N1N3N.O. NN9 N1N3N?ON-O N:N1N9 N?N9 OO N;N.ON5N9O OO N= N5ON5N=N4OON5O N= N1N=N1N3N=O ON/N6N?N=ON1N9 N:N1ON, ON7N=
N7NON7O OON=N1N;N;N1N3N.O ON?O N5N/N=N1N9 N:N1N9 N7 N7NON?O N7 N5ON1N9ON5N/N1 N4N5ONN=N1 N1N3N?ON,ON5N9 N. N=N1
OO N;N.ON5N9 ON? OON?N9ON5N/N?.
N N:N1ON7N3N?ON9N?ON?N/N7ON7 OO N= N1N=O ON-OO OON7NON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= N3N/N=N5ON1N9 NON7N= N1OON9N:N.
N1N=N1N3N=OON9ON7 N:N1N9 O ON?O N5ON9OON-ON5ON1N9, N5ON1N=N5N>N5ON,N6N5ON1N9 N:N1N9 ON9N8N1N=O N= N1N=N1N8N5O ON5N/ON1N9 ON5ON9N?N4N9N:N,.
N'ON7NN5ON9NN1ON?ON2N5ON NN1ON1ON,OON?N=ON1N9
ON1 OON7NON5ON9N?OON9N1N:N, OON?N9ON5N/N1 ON1 N?ON?N/N1 N4N9N1ON7ON?ON=ON1N9 OON? ON;N1N/ON9N? ON?O N5ON9ON5N9ON7N
NN1N:ON,ON7ON. ON?OO N:N1N9 ON7N= N5N/OOON1N>N7 OONN:ON= ON1NON?O ON;N7ON?ON= ON?
B+SPPIB; N:ON9ON.ON9N?.
N'ON7N ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 N5ON9N OON7N= N5ON;N?N3N7 N1N>N/N1 N OO N=
N1ON?ON5N;N5ON NN1ON1ON,OON?N=ON1N9 oN9 N5ON5N=N4OON5N9O N1OON-O ON?O N4N5N= ON;N7ON?ON= ON1 N:ON9ON.ON9N1 N3N9N1 N:N1ON,ON1N>N7 OON?
N1ON?ON2N5ON N:O OON?O, N4N9O ON9 N?N9 ON1N ON?N-O ON?OO N4N5N= OON=N/OON1N=ON1N9 N1ON?N:N;N5N9OON9N:N, ON5 N1ON?ON;N7OO N
N:N5ON1N;N1N/N?O N:N1N9 OO N:O N= N5ON/ ON?O N1N=N5N>O ON;N7ON?O OON?N;N?N/ON?O.
N OON-ON?OON1 N1N>N/N1 OO N= N5N= N;O N3O N5ON5N=N4OON5O N= ON?O N5NN?ON3N1N=O NOON7NN1N3N?ON,
OON?N:OOON5N9 N1OO ON7N= OON5ON9N:N. OON7N N1N>N/N1 ON7O N5ON-N=N4OON7O N:N1ON, ON7N= N7NN:N;N5N9ON/N
NN=N1ON?ON9N:N, NON9O N5ON5N=N4OON5N9O ON?O N4N5N= N5NON5 N5N=N5ON3N. N1N3N?ON,, N7 N5ON;N?N3N7 N1N>N/N1 OON?N;N?N3N/N6N5ON1N9 N
N2N,ON7 OON5ON9N:N-O ON5ON=N9N:N-O N1ON?ON/N NOON-O N?N9 ON5ON=N9N:N-O N2N1ON/N6N?N=ON1N9 ON5 OOO OON1ON5O N1NON5ON?N2N1ON5N/O
OON=N1N;N;N1N3N-O ON1OO NO N=, NN1N=N1ON?ON, OON7N= OON7NOON7ON9N1N:N. N1N>N/N1 NN,N;N;N7O N5ON-N=N4OON7O N
ON1ON5NON1ON1N:ON7ON9OON9N:N, NN1OON, ON7O N1ON?ON9NN. NN1N=N,N;OON7 OON?N5N>N?ON;N7NOON7N
N:N1N9 NON5N=N4OON5O N=.
N'ON7NOON?N9ON5N/N1 ON?O N5N=N5ON3N7ON9N:N?O N5ON9NOON7N= N5ON;N?N3N7 N1N>N/N1 NOO N= N;N?N9OON=
OON=N?N;N9N:ON= N5OO N4O N=: NN=N1 OON7NOON?N9ON5N/N? ON?O N5N=N5ON3N7ON9N:N?O N5ON9NOON7N= N5ON;N?N3N7 N1N>N/N1
NO N4O N=, N5N,N= N9N:N1N=N?ON?N9N?ON=ON1N9 OO ON5OON9N:N, N?N9 ON1ON1N:N,OO OON=N8N.N:N5O:
(N1) ON? OON?N9ON5N/N? ON?O N5N=N5ON3N7ON9N:N?O N:N1ON-ON5ON1N9 O O N N5N=O O N5ON9ON5N9ON7N N ON?O N?ON?N/N?O N?
OOO ON?O N5N/N=N1N9 OO ON? N7 N5N/OOON1N>N7 OO N= OONON1NO ON? N:N1N9 N7 OON;N7ON7 OON7NN:ON=
OON?N9ON5N/O N= ON?O N5N=N5ON3N7ON9N:N?O, N:N1N9
(N2) N?N9 OON O ON?N9 ON?O OON7N OON?N9ON5N/N?O ON?O N5N=N5ON3N7ON9N:N?O N4N7N ON5
N:N1N8N?ON9ON N7N ON1N ON?N-O ON?O N1ON?ON?ON= N1ON?N:N;N5N9OON9N:N, ON5 ON;N7OO N N:N5ON1N;N1N/N?O N:N1N9
OO N:O N= N5ON/ ON?O N1N=N5N>O ON;N7ON?O N:N5ON1N;N1N/N?O.
3.13 N'ON7NN:N, N b N1OON9N:N. N1N=N1N3N=OON9ON7 N:N1N9 N N5ON9N
N'ON7N N N5N/N=N1N9 N:N,N8N5 OON ON?O N4N7N ON1OOO OON?N=N1 N-N=N1 OON7NN9N:O
ON5ON9N?OON9N1N:O OON?N9ON5N/N? N3N9N1 N N?N9N:N?N=N?N N?N=OO ON7ON1 N:N1N9 N OON7N OON?OON-O ON7 N. N-N=N1N=
OONN;N;N7 N?N9N:N?N=N?N
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 73 N1OO 112
NOON9N:N. N1N=N1N3N=OON9ON7
N$N1 OON7NON?O NNN:N1ON1ON,OON?N=ON1N9 N:N1ON, ON7N= N1OON9N:N. N1N=N1N3N=OON9ON7,
O O N N5ON9N OON? N1ON?ON2N5ON<N-N=N? N:O OON?O, OON7N= N5ON;N?N3N7 N1N>N/N1 N OO N= N;N?N9OON=
OON=N?N;N9N:ON= N5OO N4O N= N. OON7N= N5ON;N?N3N7 N1N>N/N1 NN
N N:N1ON,ON1N>N7 OO N= OON7N N:N1ON, ON7N= N1OON9N:N. N1N=N1N3N=OON9ON7 N5N>N1OON,ON1N9
N1OO ON1 ON1ON1N:ON7ON9OON9N:N, OO N= OON ON1N ON?ON= ON?O OON7N ON5ON9N?OON9N1N:N?O
OON?N9ON5N/N?O N:N1N9 ON?O N5ON9ON5N9ON7N N NN N3N9N1 ON7 N4N9N1ON5N/ON9ON7 OO N= OON7N
ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N=. NN5 N5N>N1N/ON5ON7 ON9O N5NO N?N9 N?ON?N/N5O N4N5N= ON5ON9N-ON?ON= N-N=N1 ON7N
ON:N-N;N?O OON7N ON9O N?ON?N/N5O N? N NN N
N5ON9NN/N1 ON?O ON;N-N?N=, OON7N= ON5ON/OOO ON7
N5N=O O OON7N ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O ON?O N4N5N= N5ON9N OON7N= N5ON;N?N3N7 N1N>N/N1 N OO N=
N1ON?ON5N;N5ON ON? N:O OON?O OON=N1N;N;N1N3N.O ON?O N1ON?N4N/N4N5ON1N9 N,N OON7N= N1OO N:ON7ON7 N. ON7N= N-N:N4N?ON7 ON?O
OON7N ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O. NN9 N5N N1ON1N9ON.ON5N9O N?N9 N?ON?N/N5O N4N5N= ON5ON9N-ON?ON= N-N=N1
ON7N ON:N-N;N?O OON7N N. N3N9N1 ON9O N?ON?N/N5O N7 NON1N9ON5N/N1 N-ON5N9 N5ON1ON ON7N= OON1N:ON9N:N. N;OON7,
N5ON9NN=N1N;N;N1N3N.O O OO O OON?ON4N9N?ON/N6N5ON1N9 N1OO ON? NN N'N 15.
N ON?N:N5N9N N-N=N1 OON7N ON5ON9N?OON9N1N:O OON?N9ON5N/N? N=N1 N:N1ON1ON1ON8N5N/ N:N1N9 N=N1 N5ON9N OON?
N1ON?ON2N5ONN:O OON?O N. OON7N= N5ON;N?N3N7 N1N>N/N1 NOO N= N;N?N9OON= OON=N?N;N9N:ON= N5OO N4O N= OON-ON5N9 N?N9 OON
O ON?N9 ON?O N4N9N-ON?ON= ON? OON7NN:O ON5ON9N?OON9N1N:O OON?N9ON5N/N?, N=N1 N4N7N ON5 OON3N:N5N:ON9N
N7NON1NON?N-O ON?O OON=N/OON1N=ON1N9 N1ON?N:N;N5N9OON9N:N, ON5 N1ON?ON;N7OO NN:N5ON1N;N1N/N?O N:N1N9 OO N:O N= N5ON/
ON?O N1N=N5N>O ON;N7ON?O OON?N;N?N/ON?O N:N5ON1N;N1N/N?O. H N1N>N9N?N;O N3N7ON7 N1OON. N7 N?ON?N/N1 N1N=N1ON-ON5ON1N9 ON1N= N4N?N:N9N
B+N1ON?N:N;N5N9OON9N:ON= ON;N7OO N N:N5ON1N;N1N/N?O N:N1N9 OO N:O N=B; N5N:ON5N;N5N/ON1N9 ON5 N5ON/ON5N4N? N
OON7NO.
N$N? N5ON9ON5N9ON7NNON7O NON1N9ON5N/N1O N3N9N1 ON7N= N4N9N1ON5N/ON9ON7 OO N= OON7NON5ON9N?OON9N1N:ON=
OON?N9ON5N/O N= N1N=N1ON-ON5ON1N9 OON?N= OOO ON? N ON?N= N?ON?N/N? N? N N N4N9N1ON5N9ON/N6N5ON1N9 ON1 OON7N
ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 OON?N:N5N9N N=N1 N4N7N ON1N ON?N-O. N$N? N5ON9ON5N9ON7N N
N:N1N8N?ON/N6N5N9 N5N,N= N?N9 ON1NON?N-O N8N1 OON?N:OON?ON= N1OO ON7N= N5N/OOON1N>N7 OO N= OONON1NON?ON=,
ON7N= OON;N7ON7 OO N= OON7NN:N?N=N?NO N= N. N:N1N9 N1OO ON1 N4ON?.
NN9 N1N3N?ON-O N:N1N9 OO N;N.ON5N9O OON7N ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= ON?O N1ON1N9ON?ON= ON7N= ON1ON,N4N?ON7
ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= N5N=OO O OON?N=N9N:N?O ON;N1N9ON/N?O ON?O N:N1N8N?ON/N6N5ON1N9 NN:N1N=N?N=N9ONN. OONOON7N= N1N3N?ON,
(OON=N.N8N5N9O OON=N1N;N;N1N3N-O) N1N=N1N3N=O ON/N6N?N=ON1N9 N:N1ON, ON7N= N7NOON=N1N;N;N1N3N.O, N4N7N;N1N4N. ON7N= N7NN:N1ON,
ON7N= N?ON?N/N1 N? N NN=N1 N1N3N?ON,ON5N9 N. N=N1 ON?ON;N.ON5N9 ON? ON5ON9N?OON9N1N:O OON?N9ON5N/N?.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 74 N1OO 112
NN5ON1N3N5N=N-OON5ON7 N5ON9N
NN9N1 ON:N?ON?OO N5ON9N N5N=O O OON7N ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O N ON7N= N1OON9N:N.
N1N=N1N3N=OON9ON7, ON1 OON7N ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 N:N1ON1ON,OON?N=ON1N9 OON9O N1N:O N;N?ON8N5O ON-OON5ON9O
N:N1ON7N3N?ON/N5O:
b" N'ON7NN1N:N, OON?N9ON5N/N1 OON? N1ON?ON2N5ONON?O (OON5O OON9N:N?N/ ON/ON;N?N9)
b" N'ON7NON5ON9N?OON9N1N:N, OON?N9ON5N/N1 OON7N= N5ON;N?N3N7 N1N>N/N1 N OO N= N;N?N9OON= OON=N?N;N9N:ON=
N5OO N4O N= NN7 OO N= OO ON5OON9N:ON= N:N5ON4ON= N:N1N9 N6N7N
b" N'ON7NON?O OON?ON4N9N?ON/N6N?N=ON1N9 OON7N= N5ON;N?N3N7 N1N>N/N1 NOO N=
N;N?N9OON= OON=N?N;N9N:ON= N5OO N4O N= OO ON/O N1N=N1N:N1ON,ON1N>N7 OO N= OO ON5OON9N:ON= N:N5ON4ON= N:N1N9 N6N7NN:N1ON,
ON7N= ON1OON7 N1N=N1N3N=OON9ON7O (OON
b" N'ON7NOON?N9ON5N/N1 OON7N= N5ON;N?N3N7 N1N>N/N1 N OO N= N1ON?ON5N;N5ON
N'ON7NON?N9ON5N/N1 OON? N1ON?ON2N5ONOON?O (OON5O OON9N:N?N/ ON/ON;N?N9)
NOON. N7 N:N1ON7N3N?ON/N1 N5N/N=N1N9 N7 ON9N? OON=N7N8N9ON OON?N= NN N N N N5ON9N ON1 OON7N
ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 OON? N1ON?ON2N5ONN:O OON?O N5N,N= ON;N7ON?ON=ON1N9 N1NN?N9 N1N:O N;N?ON8N5O OON?O ON?N8N-ON5N9O:
b" ON? OON7NON5ON9N?OON9N1N:O OON?N9ON5N/N? N4N9N1ON7ON5N/ON1N9 OON? ON;N1N/ON9N? N5N=O O N5ON9ON5N9ON7NN
OOO ON?O ON?O N?ON?N/N?O N5N/N=N1N9 N7 N4N9N1N:ON,ON7ON7 OON7N ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= N ON:N?OO ON7N=
N5N/OOON1N>N7 OONN9N1N:ON= ON?ON=
NN1N9
b" N2N,ON5N9 OO N= OON O OO N= ON?O N4N9N-ON?ON= ON? OON7N ON5ON9N?OON9N1N:O OON?N9ON5N/N?,
N4N7N ON5 OON3N:N5N:ON9N N7N ON1N ON?N-O ON?O OON=N/OON1N=ON1N9 N1ON?N:N;N5N9OON9N:N, ON5
N1ON?ON;N7OO N OO N:O N= N5ON/ ON?O N1N=N5N>O ON;N7ON?O OON?N;N?N/ON?O N:N5ON1N;N1N/N?O.
N$N1 OON7NON5ON9N?OON9N1N:N, OON?N9ON5N/N1 OON? N1ON?ON2N5ONN:O OON?O NN1OO ON7N= N1OON9N:N.
N1N=N1N3N=OON9ON7 N5ON9NOON? N1N=N1OO ON2N5OON? N:O OON?O N2N,ON5N9 ON7O NO OON1N3NN5ON9ON?N:N/N?O N:N1N9
OOO N:N5N9N=ON1N9 ON5 N1ON?NNN-ON4N7 N:N1N9 N6N7NN1N=N1N3N=O ON/N6N?N=ON1N9 OON7N= N:N1ON,OON1ON7 OON=N?N;N9N:N?O N5N9ON?N4N.N
O ON1N= ON? OON7N ON5ON9N?OON9N1N:O OON?N9ON5N/N? ON1ON5N9 N=N1 N1N=N1N3N=O ON/N6N5ON1N9, OON?ON?ON?N9N5N/ON1N9 N.
N1ON?N
N$N1 OON7NON5ON9N?OON9N1N:N, OON?N9ON5N/N1 OON? N1ON?ON2N5ONN:O OON?O ON?O NNON5ON9N;N1NON9O
N5NN-O N1ON1N9ON.ON5N9O.
N N1OON7 N1N=N1N3N=OON9ON7O OON7NN=N?NN?O
N N NN3N=O ON/N6N5N9 N-N=N1 OON7NN:O ON5ON9N?OON9N1N:O OON?N9ON5N/N? O ON1N= N:N1N9 N
b" N5N:ON=N5OON?ON= ON1 OON N4N9N:N1N9ON N5ON/ OO N= ON1N ON?ON= ON?O OON7N
ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 75 N1OO 112
N.
b" NON? OON7NON5ON9N?OON9N1N:O OON?N9ON5N/N? N:N1N9 N7 NON;N7ON?N/ ON?OO O ON?OO N3N9N1
N4N9N1N3ON1ON..
N N NN7NOON9N1N:O OON?N9ON5N/N? O ON1N= N:N1N9 NN1N=:
b" N ON1 OON N4N9N:N1N9ON N5ON/ OO N= ON1N ON?ON= ON?O OON7N
ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O
N.
b" N4N9N1ON7ON5N/ ON1 OONN4N9N:N1N9ONN5ON/ OO N= ON1NON?ON= ON?O OON7NN?NON5ON9N?OON9N1N:N?O
OON?N9ON5N/N?O, N1N;N;N, N1N=N1N;N1N OON N4N-ON N=N1 N:N1ON1N2N,N;N;N5N9 ON9O ON1N ON?N-O ON5 N-N=N1N= N.
ON5ON9OOO ON5ON?OO ON1ON1N;N.OON5O, N2N,ON5N9 OON
N ON1N= N? N NNN-N=N1 OON7NON5ON9N?OON9N1N:O OON?N9ON5N/N?, N1N>N9N?N;N?N3N5N/ ON7N= N-N:ON1ON7 N:N1ON,
ON7N= N?ON?N/N1 N4N9N1ON7ON5N/ ON?OO N:N9N=N4ON=N?OO N:N1N9 ON1 N?ON-N;N7 ON7O N:OON9O ON7ON1O ON?O OON7NON5ON9N?OON9N1N:N?O
OON?N9ON5N/N?O.
N#ON7N= ON5ON/OOO ON7 N1OON.:
b" N1N= N? N N N N?OON9N1OON9N:N, O N;N?OO ON?OO N:N9N=N4ON=N?OO N:N1N9 ON1 N?ON-N;N7 ON7O N:OON9O ON7ON1O ON?O
OON7NON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O, ON1ON5N9 N=N1 N1N=N1N3N=O ON/N6N5N9 ON? OON7NON5ON9N?OON9N1N:O
OON?N9ON5N/N? N:N1N9 N1N=N1N3N=O ON/N6N5N9 N4N9N1N:N5N:ON9N O O ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 N. N4N5ON N:N,N8N5 N4N9N:N1N/O N N:N1N9
N4N-ONN4N9N1ON7ON.N8N7N:N5 N:N1ON, ON7 N
b" N1N= N? N N N4N9N1ON7ON.ON5N9 N?OON9N1OON9N:N, O N;N?OO ON?OO N:N9N=N4ON=N?OO N:N1N9 ON1 N?ON-N;N7 ON7O N:OON9O ON7ON1O ON?O
OON7N ON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O, OON=N5ON/N6N5N9 N=N1 N1N=N1N3N=O ON/N6N5N9 ON? OON7N
ON5ON9N?OON9N1N:O OON?N9ON5N/N?.
b" N1N= N? N N N?OON5 NN?OON5 N4N9N1ON7ON5N/ N?OON9N1OON9N:N, O N;N?OO ON?OO N:N9N=N4ON=N?OO N:N1N9 ON1 N?ON-N;N7 ON7O
N:OON9O ON7ON1O ON?O OON7NON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O, OON?ON4N9N?ON/N6N5N9 N1N= N-ON?ON= N4N9N1ON7ON.ON5N9 ON?N=
N-N;N5N3ON? ON?O OON7NN?NON5N/N?O.
N#ON7N= ON5ON/OOO ON7 N1OON.:
(i) N1N= N? N N N4N5N= N-ON5N9 N4N9N1ON7ON.ON5N9 ON?N= N-N;N5N3ON?, ON1ON5N9 N=N1 N1N=N1N3N=O ON/N6N5N9 ON? OON7N
ON5ON9N?OON9N1N:O OON?N9ON5N/N? N:N1N9 N1N=N1N3N=O ON/N6N5N9 N4N9N1N:N5N:ON9N O O ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 N. N4N5ON O N;N1 ON1
N4N9N:N1N9ONO ON?O N4N7NN. N4N9N1ON7ON.N8N7N:N1N= OON? ON;N1N/ON9N? ON7O N
(ii) N1N= N? N N N-ON5N9 N4N9N1ON7ON.ON5N9 ON?N= N-N;N5N3ON?, OON=N5ON/N6N5N9 N=N1 N1N=N1N3N=O ON/N6N5N9 ON? OON7N
ON5ON9N?OON9N1N:O OON?N9ON5N/N? OON? N2N1N8N ON?O OON=N5ON/N6N5N9 N7 N1N=N,NN. ON?O OON? OON7N ON5ON9N?OON9N1N:O
OON?N9ON5N/N?.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 76 N1OO 112
NON?NN/N1O OON7NN9N1N:ON= OON?N9ON5N/O N=
N N N N1N=N1N3N=O ON/N6N5N9 OOO N2N;N5ON7 N6N7N N-N=N1N=ON9 N1N=N1N ON9OOO ON9N:ON= N6N7N ON5 O N;N1 ON1
OON7N ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 ON1 N?ON?N/N1 N4N5N= N:N1ON-ON?N=ON1N9 OON7N= N5ON;N?N3N7 N1N>N/N1 N OO N=
N1ON?ON5N;N5ONN, OON?N9ON5N/N1, O O ON9OOO ON9N:N. N6N7N
N1N>N/N1 ON7O N4N9N1ON?ON,O NO OO N= OONON1NON?ON= ON?O N?ON5N/N;N?N=ON1N9 OON?N= NNNN2N,ON7 ON7
OONN?N9N:N?N=N?NN5N9. NN9 N1N=N1N
ON1N ON?N-O ON?O N;N1N OOO ON7 ON5ON9N;N1N ON1N ON?N-O N1OO ON7N= OON;N7ON7
N4N9N1N:ON1ON?ONN5N>N1OON1N;N/ON5O N= N. N,N;N;O N= ON9OOO ON9N:ON= N5N=N9OOOON5O N= ON?O N5NOON?OO OON
O ON?OO.
NN9N1 ON9O N5N N:N1N9 N;N?N9ON-O N1ON1N9ON.ON5N9O, N? N N N5ON,ON ON7N= N1ON;N?ON?N9N7N OON?ON-N3N3N9ON7 ON?O
OON?OOON?O N:N1N9 OON?N;O N3N9ON5 ON9O N1N=N1N ON9OOO ON9N:N-O N6N7N N N2N,ON7 ON9O N1N=N1N ON9OOO ON9N:N-O
N6N7NN3N9N1 O N;N7 ON7 N4N9N,ON:N5N9N1 N6O N.O OO N= OON?N9ON5N/O N= N1OOON=. NN9N1 ON1 OOO N;N?N9ON1 OON7NN?N9N:N?N=N?NON5ON9N?OON9N1N:N,
OON?N9ON5N/N1, N?N9 N1N=N1NN6N7NN3N/N6N?N=ON1N9 NN2N,ON7 ON9O N6N7NOO N= N5OO N 12 N
NN9 N1N=N1N ON9OOO ON9N:N-O N6N7N OO N= N5OO N 12 N N5N/N=N1N9 N-N=N1 N OO N= N1N=N1N
ON9OOO ON9N:ON= N6N7NN3N9N1 O N;N7 ON7 N4N9N,ON:N5N9N1 N6O N.O OO N= OON7NON5ON9N?OON9N1N:ON= OON?N9ON5N/O N=, ON?O
OON?N:OOON5N9 N1OO ON7 ON9N8N1N=O ON7ON1 N1N8N-ON7ON7O ON;N7OO NN5N=O O OON?N9ON5N/N?O N5N=OO O OO N= N5OO N12 NN1OO
ON7N= N7NN1N=N1ON?ON,O. N N,N=OO O, O ON1N= OON,OON5N9 ON7NN1ON>N7ON7 ON?O ON9OOO ON9N:N?O N:N9N=N4ON=N?O N1OO ON7N= N1OON9N:N.
N1N=N1N3N=OON9ON7, N7 OOO N2N;N5ON7 N1ON?N N8N1 N2N1ON/N6N5ON1N9 OON9O N1N=N1N ON9OOO ON9N:N-O N6N7N O N;N7O ON7O
N4N9N,ON:N5N9N1O N6O N.O ON?O OON?N9ON5N/N?O. N N N
N3N9N1 N:N,N8N5 N OOO N;N?N9ON? N5N N1ON1N9ON.ON5O N=, N5N>N-ON1ON5 ON?N= N:N/N=N4ON=N? N1N8N-ON7ON7O, ON9O
N;N7N>N9OOO N8N5ONN7NN:N1N9 ON9O N9OON?ON9N:N-O N6N7NOON?ON1ONOOON5 N=N1 N1N=ON1N=N1N:N;N?ON= ON9O OON-ON?OON5O N:N1N9
NN?ON5N9N;N-ON7.
N#N5 N:N,N8N5 N7N N1N=N1ON?ON,O, N? N N N1N>N9N?N;N?N3N5N/ N:N1ON, OO ON?N= N? ON9OOO ON9N:O O N:N/N=N4ON=N?O N5N=O O
OON7NON5ON9N?OON9N1N:N?O OON?N9ON5N/N?O N-ON5N9 N1ON>N7N8N5N/ ON7NN1OO ON7N= N1OON9N:N. N1N=N1N3N=OON9ON7. N
N NN-N=N1 NN:N N8N5O ON5N/ O ON9 OON/OON1ON1N9 N1N8N-ON7ON7 N1ON?O N-N=N1 OON7N
N5N N:N1N8OOON-ON7ON7 ON-ON1N= ON7O ON9OOO ON9N:N.O ON?N;N9ON9N:N.O ON?O N1N:N?N;N?ON8N5N/ON1N9, N5N:OO O N1N= N? N N N-ON5N9
N;N?N3N9N:N-O N:N1N9 N2N,ON9NON;N7ON?ON?ON/N5O N1OO ON9O N?ON?N/N5O OON?N:OOON5N9 O ON9 N-N=N1 N:ON9ON.ON9N? N1N8N-ON7ON7O ON?O N:N1N8N?ON/N6N5N9
N N:N1N8OOON-ON7ON7 N5N/N=N1N9 N:N1ON1N;N;N7N;O ON5ON?. N N?ON9ON ON7O N1N8N-ON7ON7O ON?O OON7ON9N N3N9N1
N1OON?OO ON?OO ON:N?ON?OO N5ON1ONNOON=N-ON5N9N1 N1OO ON?N= NNN3N9N1 O N;N1 ON1 OON7NN
N5N:OO O N5N,N= OON?N:OON?ON= ON;N7ON?ON?ON/N5O ON?O N:N1ON1N4N5N9N:N=ON?ON= O ON9 N-N=N1O N4N9N1ON?ON5ON9N:O O N?ON9ONON7O N1N8N-ON7ON7O
N5N/N=N1N9 N:N1ON1N;N;N7N;O ON5ON?O N3N9N1 N-N=N1 OON3N:N5N:ON9N OON7N N N N N N4N9N1N3ON,ON5N9 ON?
OON7NON5ON9N?OON9N1N:O OON?N9ON5N/N? O ON1N= N4N5N= N-ON5N9 N5ON;N?N3N5O OON?ON4N?N:N/N5O N1N=N,N:ON7ON7O OO N= OON
ON1NON=O N;N?O N. NN?N
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 77 N1OO 112
3.14 N'ON7N
N$N1 N4N9N1N8N-ON9NON5ON9N;N1NN:N1N9 ON1 N9ON?N4ON=N1NOO N= ON1NN4N9N1N8N5ON/NO OO O N5N/N=N1N9 N?N9 N:N1ON1N8N-ON5N9O
O ON5O O N:N1N9 N?N9 N:N1ON1N8N-ON5N9O OON?N8N5ON N2ON1ON5N/N1O N4N9N,ON:N5N9N1O. N$ON1ON5N6N9N:N-O OON5ON1N=N1N;N.ON5N9O, ON?O N5N/N=N1N9
N1ON?ON;N7OO ON-N5O ON5 OOOON7 N6N.ON7ON7 N:N1N9 N1ON?ON5N;N?ON= N1N=N1OO OON1OON? NON7O N4N9N1ON5N/ON9ON7O OO N= N4N9N1N8N5ON/N
ON7O NON1N9ON5N/N1O ON5ON9N;N1NN3N9N1 ON:N?ON?OO OON=ON1N>N7O ON7O NN1ON,OON1ON7O N$N1NN!N?ON=, O O OOOON1ON9N:O
OON?N9ON5N/N? OO N= ON1NN1N8N5ON/N
3.15 NN5ON?ON9N:O NN5ON,N;N1N9N?
NN9 N:N?N9N=N-O N O O N:N5ON,N;N1N9N?. N$N? OON?ON1ON>N7NO ON5ON9N:O N:O OON?O N,NN1 N1ON?N4N?ON-N?
OON7N= N-N:N4N?ON7 N=N-O N= NN5NOON? N:N5ON,N;N1N9N? N1ON1N9ON5ON9N:N, ON?O N5N9OOON1N:ON-N?O ON?ON?O. NN1ON, ON7N=
N1OO N:ON7ON7 N9N4N/O N= NON? N:N1ON1N2N;N7N8N-N= ON/NOONN:N1N9 OO N= OON5ON9N:ON= N4N1ON1N=ON=,
N1ON5N9N:N?N=N/N6N5ON1N9 NN= N9N4N/O N= N:N5ON1N;N1N/O N=.
3.16 N%ON-O ON? N,OON9N?
N N4N9N1ON?ON, OON-O ON? N,OON9N? ON5ON9N;N1N O N;N1 ON1 N5ON9OOO ON8N5ON1 ON?ON, ON?O N;N.ON8N7N:N1N= N:N1ON, ON7N= N-N:N4N?ON7
N NN>N?N4N1 ON1 N?ON?N/N1 OON1N3NN?ON?N9N.N8N7N:N1N= N3N9N1 ON7N= N-N:N4N?ON7 NON1N=N/N6N?N=ON1N9 N
ON7N= N1ON1N/ON5ON7 ON?O OON5ON9N:N?O OO ON?O N5N9ON?N4N.NO N4N9N1ON?ON,O OON-O ON? N,OON9N?.
3.17 NON?N8N5N
NN,ON5N9 ON?O NN;N;N7N=N9N:N?O N5NN=O NN?N9 N5ON1N9ON5N/N5O N1ON1N9ON5N/ON1N9 N=N1 OON7NON? 5% ON?ON;N,ON9OON?N= OO N=
N5ON7ON/O N= N:N1N8N1OON= ON?OO N:N5ON4ON=, O OO O N1OON, N1ON5N9N:N?N=N/N6N?N=ON1N9 OON1 N;N?N3N9OON9N:N, N2N9N2N;N/N1, ON5 ON1N:ON9N:O
N1ON?N8N5NN9O O ON?O ON? OOOOO ON5ONON?O ON1N:ON9N:N?O N1ON?N8N5NN3N/N=N5N9 ON?ON;N,ON9OON?N= N/ON? N
ON? 1/3 ON?O NN:N5ON1N;N1N/N?O. N$N? N1N=O ON-OO N1ON?N8N5NN4N5N= N4ON=N1ON1N9 N=N1 N4N9N1N=N5NN:N1ON, ON7 N4N9N,ON:N5N9N1
N;N5N9ON?OON3N/N1O ON7O NON1N9ON5N/N1O.
N$N1 N1ON?ON?N;O N3N7ON1 N:N1N9 N5N9N4N9N:OO ON?ON?N;N?N3N7N8N-N=ON1 N1ON?N8N5NON5ON9N;N1NN-ON?N4N1, ON1 N?ON?N/N1 N5N/ON5 N5N/N=N1N9
N1ON?ON?N;O N3N7ON1 N. N-ON?ON= ON?ON?N;N?N3N7N8N5N/ OON7N= ON7N3N. ON?OO. N$N? OON3N:N5N:ON9NN-ON?N4N? N4N5N= N5N/N=N1N9 ON?ON?N;N?N3N7ON-N?
OOO ON7N= OON?O OO N8N5ON7 O ON9 OON,OON?ON= N5ON1ON:N. N:N-ON4N7 N1OO ON1 N?ON?N/N1 NN=N1 OON7NN1N=ON/OON?N9ON1
N1ON?ON?N;O N3N7ON1 N1ON?N8N5N NN5 N2N,ON7 ON7N= NN;N;N7N=N9N:N. ON?ON?N;N?N3N9N:N. N=N?N N1OOO ON? N1ON?N8N5N
N5N>N1N9ON5N/ON1N9 ON?O OO ON?O N5N9ON?N4N.NN5ON7 O ON9 N4N5N= N8N1 N4N9N1N=N5N
N$N1 N5N9N4N9N:N, N1ON?N8N5NON7NON,ON5N9O NN5N=N9N:ON= N#ON=N5N;N5OON5O N= OO N= N
N$N? N1ON?N8N5NN1OO N-N:N4N?ON7 ON/ON;O N= N-ON5N9 OON7NNN1OO N1OO ON1ON7 ON7O NN5N=N9N:N.O N#ON=N-N;N5OON7O N3N9N1
NON>N7ON7 NN5ON?ON9N:N?O NN5ON1N;N1N/N?O.
3.18 NN,N=N5N9N1
N$N1 N4N,N=N5N9N1 N5ON9NN1OON9N:N, OON7N= N5ON;N?N3N7 N1N>N/N1 ON?OO N:N1N9 NN
ON7 OON.ON7 ON?O OON1N3N N5ON9ON?N:N/N?O. N ON1N>N9N=O N ON5 N2ON1OOOOO N8N5ON N:N1N9 NN1
OON1N3NOONNON9O N9OOON?OON5O OONN5N,N= OON?N2N;N-ON5ON1N9 N1ON?ON;N7OO NNN. ON?O
OON=O N;N?O OON?OO N5OO N N4ON4N5N:N1 NOON?N9ON1.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 78 N1OO 112
3.19 N'ON7NON5OON5N9O
NN9 OON7N OON?OON5OON5N9O ON?O NN ON5ON9N;N1N N4N,N=N5N9N1, N5N N:N1N9 N;N?N9ON-O
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NOON9N:N. N1N=N1N3N=OON9ON7 N:N1N9 NON5ON7 N5ON9NN7NOON5O N=
N N;N5O N?N9 OON7NN-O OON?OON5OON5N9O N1OON9N:N, N1ON?ON9NN/N1 ON?OO N
OON=N1N;N;N1N3ON=, OON7N= ON5ON/OOO ON7 OO N= N4N1N=N5N/O N= N:N1N9 OO N= ON;N7OO ON-O N= OON?OON5OON5O N=.
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N1N:OOON=N5ON1N9 N. N5N:ON=N-N5N9. N ON1N= NOON9OON,NOON7NOON?OON-O ON7 N1N=ON9N:N1N8N/OON1ON1N9 N1OO N
N,N;N;N7 N1OO ON?N= N/N4N9N? N4N1N=N5N9OON. N1N;N;N, N N?OON9N1OON9N:N, N4N9N1ON?ON5ON9N:N?OO O ON?OO, N. N?N9 O ON?N9 N OON9OON,N
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N1N=ON/OON?N9ON5O N;N?N3N9OON9N:N-O N1N>N/N5O N1N=N1N3N=O ON/N6N5ON1N9 OON7N= N:N1ON,OON1ON7 N1ON?ON5N;N5ON
N$N1 N4N,N=N5N9N1 OO ON/N6N?N=ON1N9 ON5 N N1N= N;N.N3N?ON= ON5 ON5ON9OOO ON5ON? N1OO N-N=N1 N-ON?O N:N1N9 ON5
N2ON1OOOOO N8N5ON ON5 N-N=N1 N-ON?O N. N;N9N3O ON5ON?.
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N1OOO N:N1N9 OON?ON/N8N5ON1N9 N=N1 ON1 OONN7ON/ON5N9 ON5 N:N1N8N1ON. N2N,ON7 NO ON?OO N. N=N1 N1ON1N9ON.ON5N9 ON? ON5ON9N?OON9N1N:O
OON?N9ON5N/N? N:N1N9 N=N1 N4N9N1N:N1N=N?N=N/ON5N9 ON7N= OON?OON-O ON7 ON1OOO OON?N=N1. N$N? N=O NN4N9N:N1N/O NOON-ON5N9 N=N1 N5N>N1OON,ON1N9
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N N N N4N9N1N3ON,ON5N9 N OON7N OON?OON-O ON7 (N. N N1OON.O) N1OO ON7N= N:N1ON,OON1ON7
OON7N N8N-ON7O ON7O O ON1N=, N:N1N9 N O ON1N=, N5N>N?ON;N5N/ON1N9, N4N7N;N1N4N., O ON1N= N7 OON?OON-O ON7 ON?O
N:N1N8N?ON/N6N5ON1N9 OON? OONN? N5N:ON;N7OON=N5ON1N9, N1N:OOON=N5ON1N9 N. N5N:ON=N-N5N9.
N#ON7N= ON5ON/OOO ON7 O ON?O NOON?OON-O ON7 N1N=ON9N:N1N8N/OON1ON1N9 N1OO NN/N4N9N? N4N1N=N5N9OON.,
N1N;N;N, N N?OON9N1OON9N:N, N4N9N1ON?ON5ON9N:N?OO O ON?OO, N. OON7N= ON5ON/OOO ON7 O ON?O OON,OON?ON= N?OON9N1OON9N:N-O N1N;N;N1N3N-O
OON?OO O ON?OO N OON9OON,N OON?OON-O ON7O, OO ON5 N1OO -N1N=N1N3N=O ON/N6N5ON1N9 N7 N1OON9N:N. OON?OON-O ON7 N:N1N9
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 79 N1OO 112
N1N=N1N3N=O ON/N6N5ON1N9 N N=N-N1 OON?OON-O ON7 N:N1N9 N7 N4N9N1ON?ON, ON?O OON?N:OOON5N9 N1N=N1N3N=O ON/N6N5ON1N9 OON7N= N:N1ON,OON1ON7
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N N4N9N1ON?ON, NO ON7O N;N?N3N9OON9N:N.O N1N>N/N1O NOON7NOON?OON-O ON7O (N. N5N=O O ONN
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ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= N:N1N9 OO N= N1N=N1N;N7ON8N-N=OO N= OON?OON5OON5O N=, N1N=N1N3N=O ON/N6N5ON1N9 OON7N= N:N1ON,OON1ON7
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3.21 NN9ON8OON5N9O
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OON5ON=N?N=ON1N= OON1 N1ON?ON5N;N-ONN? N:N1ON, ON7 N4N9N,ON:N5N9N1 ON7O N
NOO ON7N= 1N7 NN1N=N?ON1ON/N?O 2019, N?N9 NON8OON5N9O N1N=N1N3N=O ON/N6N?N=ON1N9 OON7N= N:N1ON,OON1ON7 OON7N
O O N-N=N1 N4N9N:N1N/O NO OON?N9ON5N/N?O ON?O N5N=N5ON3N7ON9N:N?O N:N1N9 NN1 OON?OON-O ON7 NON?N
ON? NON,N3N9N? N:N1N8N/OON1ON1N9 N4N9N1N8N-ON9NN3N9N1 OON.ON7. NN,N8N5 N:N1ON1N2N?N;N. NN:N1ON1N=N-NNO
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ON1 OON1N8N5ON, NNO N= B+N:N1Ob N?OON/N1B; OON1N8N5OON= ON;N7OO N
ON1 N N ON?O N5N>N1OOON=ON1N9 N1OO N-N=N1N= N4N5N/N:ON7 N. N-N=N1 N5ON9OO N:N9N?, ON1 N?ON?N/N1 N1OON9N:N,
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N1OOO ON? N4N9N:N1N/O N
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N,ON:N7ON7 N4N9N:N1N9ONON5N/N1O N3N9N1 N:N1ON1N3N3N5N;N/N1 ON7O NN8O ON7O.
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(bincremental borrowing rateb), N4N7N;N1N4N. ON? N5ON9OO N:N9N? NON? N?ON?N/N? N8N1 N5ON9N2N1OON=O ON1N= N? NN3N9N1 N=N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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N#N5N;N/N4N1 80 N1OO 112
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OON?N2N;N-ON5ON1N9 N1OO ON?OO O ON?OO N:N1N9 ON9O OON?O ON?N8N-ON5N9O ON7O N N5N:OO O N5N,N= ON? N5N= N;O N3O N:O OON?O
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ON? N5N= N;O N3O N:O OON?O N5N/ON5 N:N1ON, ON7N= N7NN-N=N1ON>N7O ON7O NON5ON9O N4N?O N5N/ON5 N;O N3O OON.ON7O ON?O
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OON=N-ON5N9N1 N N:N1ON, ON? ON?OO ON7O OOOOO ON5ON N1OO ON2N5ON7O N:N1N9 ON7O N1ON?N N$N-N;N?O,
OON?ON1ONON5 OON3N:N5N:ON9N N5ON1N=N1N ON7O N1N=ON/OON?N9ON7O OON?OON-O ON7O NN ON1N= ON1
N4N9N:N1N9ON OON.ON7O OON?N9ON5N/O N= ON?O N5N=N5ON3N7ON9N:N?O ON;N7ON?ON= ON?N= N?ON9ON OO N= N5ON5N=N4OON9N:ON= N1N:N9N=N.OO N=,
OON?N;N?N3N/N6N?N=ON1N9 N1OON9N:N, OON? N:O OON?O ON?OO N:N1N9 OON7 OON=N-ON5N9N1 OON7N= N5ON;N?N3N7 N1N>N/N1 ON?OO, OON N ON7
N;N?N3N9OON9N:N. ON?N;N9ON9N:N. ON7O NON1N9ON5N/N1O.
N$N1 N-ON?N4N1 ON7O NNON7 OON1N8N5ON.
NN8O ON7O.
3.22 N N;N7ON?OO ON7ON7 N1N=N, ON?N
N)O N5ON9ON5N9ON7N ON?N N?ON/N6N5ON1N9 N N?N OON?N9ON5N/O N= ON?O N5N=N5ON3N7ON9N:N?O N:N1N9 N4ON1OON7ON9N?ON.OO N= ON?O
ON1ON-ON?ON= OON?O O N=ON1 N:N1N9 OON7ON5ON/N5O, ON1 N?ON?N/N1 OOO N:N5N9N=ON1N9 ON5 N4N9N1ON?ON5ON9N:N?OO N:N9N=N4ON=N?OO N:N1N9 N1ON?N4O ON5N9O N1OO
N5N:N5N/N=N1 N,N;N;O N= N5ON9ON5N9ON7NN:ON= ON?N
N)O N3N5O N3ON1ON9N:O O ON?N N?ON/N6N5ON1N9 N N3N5O N3ON1ON9N:N. ON5ON9N?ON., OON7N= N?ON?N/N1 ON1ON-ON?N=ON1N9 OON?O O N=ON1 N:N1N9
OON7ON5ON/N5O N:N1N9 N7 N?ON?N/N1 OOO N:N5N9ON1N9 ON5 N4N9N1ON?ON5ON9N:N?OO N:N9N=N4ON=N?OO N:N1N9 N1ON?N4O ON5N9O N1OO N,N;N;N5O ON5ON9N?ON-O.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 81 N1OO 112
3.23 N&O ON?O N5N9ON?N4N.NOON-OO N= N:N1N9 N1N=N1N2N1N;N;O N
N OON-OO N= N:N1N9 N1N=N1N2N1N;N;O NOO ON?O N5N9ON?N4N.NOON?N;N?N3N/N6N?N=ON1N9 N2N,ON5N9 OO N= OON5ON9N:ON= N:N?N=N4ON;N/O N= OO N=
N'ON7NNN1ON1OON,ON5O N=, OONNON?OO ON?ON?N;N?N3N9N:N?OO N=O NON?O N9OOON?ON= OON7N= NN;N;N,N4N1.
N OON-OO N= OO ON?O N5N9ON?N4N.N N1ON?ON,, OO ON? N5ON/ OO N= ON?ON?N;N?N3N7ON-O N= N:N5ON4ON= ON7O NON1N9ON5N/N1O O OO O
N1N=N1NOONNON9O N1ON1N9ON.ON5N9O ON?O ON?ON?N;N?N3N9N:N?O N=O NN:N1N9 OON?N;N?N3N/OON7N:N5 NN2N,ON7 ON?N=
N9OOON?N=ON1 ON?ON?N;N?N3N9N:O OON=ON5N;N5OON..
N N1N=N1N2N1N;N;O N<N5N=N7 ON?ON?N;N?N3N/N1 OON?N;N?N3N/N6N5ON1N9 OON7ON9NON=ON1O ON7 NN?N4N? OON?OON5OON5O O (liability method)
ON5 O N;N5O ON9O OON?OO ON9N=N-O N4N9N1ON?ON-O N:N1ON, ON7N= N7N ON?O N9ON?N;N?N3N9ONNO ON7O ON?ON?N;N?N3N9N:N.O N2N,ON7O
N:N1N9 ON7O N;N?N3N9OON9N:N.O N1N>N/N1O OO N= ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= N:N1N9 OON?OON5OON5O N=.
NN9 N1N=N1N ON?ON?N;N?N3N9N:N-O N5ON9OOOON5N9O N1OO ON9O OON?OO ON9N=N-O N4N9N1ON?ON-O OON?ON4N9N?ON/N6N?N=ON1N9 N:N1N9
N5NN5N/ON5 O O (N1N=N1N2N1N;N;O NON?ON?N;N?N3N9N:N-O OON?OON5OON5N9O, N5N/ON5 O O N1N=N1N2N1N;N;O N<N5N=N5O ON?ON?N;N?N3N9N:N-O
N1ON1N9ON.ON5N9O.
NN1ON1OO ON?ON=ON1N9 N1N=N1N2N1N;N;O NON?ON?N;N?N3N9N:N-O N1ON1N9ON.ON5N9O N3N9N1 O N;N5O ON9O N5N:ON5OON-N5O OON?OO ON9N=N-O N4N9N1ON?ON-O
N:N1N9 ON9O N ON?ON?N;N?N3N9N:N-O N6N7N N:N1ON, ON7N= N-N:ON1ON7 ON?O ON9N8N1N=N?N;N?N3N5N/ON1N9 O ON9 N8N1 OON,OON5N9
N4N9N1N8N-ON9N ON?ON?N;N?N3N7ON-N? N:N-ON4N?O N-N=N1N=ON9 ON?O N?ON?N/N?O N7 N5N:ON5OON-N1 OON?OO ON9N=N. N4N9N1ON?ON, N N=N1
N1N>N9N?ON?N9N7N8N5N/.
N N;N?N3N9OON9N:N. N1N>N/N1 OO N= N1N=N1N2N1N;N;O NON?ON?N;N?N3N9N:ON= N1ON1N9ON.ON5O N= N1N=N1N8N5O ON5N/ON1N9 ON5 N:N,N8N5 N7NN?NOO N=
OON7NN:N1ON1OON,ON5O N= N:N1N9 NOON? N2N1N8NON?O N4N5N= ON9N8N1N=N?N;N?N3N5N/ON1N9 O ON9 N8N1 OON,ON>N?ON=
N1ON:N5ON, ON?ON?N;N?N3N7ON-N1 N:N-ON4N7 N-N=N1N=ON9 OO N= N?ON?N/O N= N=N1 OON7ON9N N N. ON? OON=N?N;N? OO N=
N1N=N1N2N1N;N;O NN:ON= N1ON1N9ON.ON5O N=.
NN9 OON-ON?OON5O ON?ON?N;N?N3N9N:N-O N1ON1N9ON.ON5N9O N:N1N9 OON?OON5OON5N9O N3N9N1 ON7N= OON-ON?OON1 N:N1N9 ON9O OON?N7N3N?ONN=N5O OON.ON5N9O
N1ON?ON9N OON? ON?OO ON?O N1N=N1N N=N1 ON;N7OO N8N5N/ OON9O ON?ON?N;N?N3N9N:N-O N1OON-O (N. N=N1 N1N=N1N:ON7N8N5N/ N1OO
N1OON-O), N ON7 OON.ON7 ON?ON?N;N?N3N9N:ON= OON=ON5N;N5OOON= (N:N1N9 ON?ON?N;N?N3N9N:ON= N=O N ON?O N-ON?ON= N8N5OON9OON5N/, N.
N?OON9N1OON9N:N, N8N5OON9OON5N/, NON9 ON7N= N7NN
3.24 N ON?N2N;N-ON5N9O N3N9N1 ON1ON?ON-O OON?O ON?OO N5ON3N1N6N?N
N OON?OON-O ON7 ON7O NON1N9ON5N/N1O OON?O ON1 OOO OO ON1 ON?O N5ON3N?N4N?ON?ON=ON1N9 N1OO N1OON.N=, N3N9N1 ON7N= N
N:N1ON1N2N?N;N. ON1ON?OON= N1N=N,N;N?N3N1 N ON? OOO N=N? ON7O OON?O ON7ON5ON/N1O ON?O N:N1N8N5N=O O, OON?ON N:N1N9
N1ON5N9N:N?N=N/N6N5ON1N9 NN2N,ON7 ON? N1N=N1NN=N1 N:N1ON1N2N;N7N8N5N/ N4N5N4N?ON;N5ONN4N9N:N1N/O NN:N,N8N5 N5ON3N1N6O N
N:N1ON, ON7N= N7NOO N= N'ON7NNN1ON1OON,ON5O N=, OON?N5N>N?ON;N?ONOON7N= ON1ON?OON1 ON?O N1N>N/N1,
ON5 OON-ON7 NON?N= OON?N2N;N5OO NOOO N=N? N:N1ON1N2N?N;N.O ON?O. N$N? OON7ON9NN5ON9OO N:N9N? OON?N5N>O ON;N7ON7O
N5N/N=N1N9 N/ON? ON7N= N1OO N4N?ON7, N:N1ON, ON7N= N7NON?O N9ON?N;N?N3N9ONOO N= NN?NON?O
NN;N;N7N=N9N:N?O NN7N
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 82 N1OO 112
N OON5ON9N:N. OON?OON-O ON7 OON?N;N?N3N/N6N5ON1N9 N N2N,ON7 ON9O N?N9N:N?N=N?N N:N1N9 N1N=N1N;N?N3N9OON9N:N-O ON1ON1N4N?ON-O N:N1N9
N:N1N8N?ON/N6N?N=ON1N9 OON7ON9N ON7N= N1N=N1N;N?N3N9OON9N:N. N N1ON?ON9N OO N= N5N:ON9NN5N=O N= N
OON?OON-O ON7O (Projected Unit Method). N$N1 N:N1N8N1ON, N:O OON7 OON=ON1N>N9N?N4N?ON.ON5O O ON7O ON5ON9O N4N?O
OON OON? N:O OON?O N OON7N= N5ON9OON=N1OOO N NN1ON,OON1ON7 NON?ON5N;N5ON N:N1N9
N1ON?ON5N;N?ON=ON1N9 N1OO ON7 ON1ON?OON1 N1N>N/N1 OO N= ON1ON?OON= ON?O N-N3N9N=N1N= N4N5N4N?ON;N5ON N:N1ON, ON7 N4N9N,ON:N5N9N1 ON7O
ON5ON9O N4N?O, ON?OO OO N:N?OO N5ON/ ON7O OON?OON5OON5O O ON1ON?OON=, ON? N:O OON?O OON?N3N5N=N-OON5ON7O OON7ON5ON/N1O, ON1
N1N=N1N;N?N3N9OON9N:N, N:N-ON4N7 N. N6N7N O ON?N9N1 N,N;N;N1 OOO ON8N5ON1 OON=ON1N>N9N?N4N?ON9N:N, N:O OON7. N$N? N:O OON7 OON?N3N5N=N-OON5ON7O
OON7ON5ON/N1O N1N=N1N3N=O ON/N6N?N=ON1N9 ON5 OON1N8N5ON. N2N,ON7 ON,N=O OON7N= N ON5ON/N?N4N? N-O O O ON?O ON1 N?ON-N;N7 ON?O
OON?N3ON,NN?ON=.
3.25 NON1ON9N:N, N1OON1N;N9OON9N:N, OON?N3ON,N
N$N? OON?OO ON9N:O ON7O NON1N9ON5N/N1O N:N1N;OOON5ON1N9 N:OON/O O N1OO ON?N= N:OON9N? NON1ON9N:O NOON1N;N9OON9N:O N&N?ON-N1 ON?O N1ON?ON,
OON?N= N9N4N9O ON9N:O ON?N(N.N&.N.N), N? N?ON?N/N?O ON?ON7N3N5N/ OON=ON1N>N9N?N4N?ON9N:N-O N:N1N9 N9N1OON?ON1ONON1ON?ON-O.
NN,N8N5 N5ON3N1N6O NN5N/N=N1N9 OON?OON5O NN=N1 OON=N5N9OON-ON5N9 NON? NNON?O OON? ON1NN5N=O
ON ON7O OON=N?N;N9N:N.O N5N9OON?ON,O N:N1N;OOON5ON1N9 N1OO ON7N= NON1N9ON5N/N1. NN1ON, ON7N= OON=ON1N>N9N?N4O ON7ON7 ON?
OON=ON1N>N9N?N4N?ON9N:O ON1N N5N/N=N1N9 OON5ON8ON=N? N3N9N1 ON7N= N:N1ON1N2N?N;N. OO N= OON=ON1N>N9N?N4N?ON9N:ON= ON1ON?OON= OON?OO
N5ON3N1N6N?NNN1ON, OON=N-ON5N9N1 N7 NON1N9ON5N/N1 N4N5N= N-ON5N9 N:N1NN=N?NN. ON5N:NOON?OON-O ON7 N3N9N1 ON7N= ON;N7OO N
NN7 N1OOO ON? OOO N3ON1N
3.26 N ON?N2N;N-ON5N9O N:N1N9 N5N=N4N5OO N<N5N=N5O OON?OON5OON5N9O
N ON?N2N;N-ON5N9O N1N=N1N3N=O ON/N6N?N=ON1N9 O ON1N= N7 NON1N9ON5N/N1 N-ON5N9 ON1ON?OON5O N=N?N<N9N:N-O N. ON5N:NN9OO NN=N5O OON?OON5OON5N9O O O
N1ON?ON-N;N5ON<N1 OON?N3N5N=N-OON5OO N= N3N5N3N?N=O OO N=, N5N/N=N1N9 ON9N8N1N=N. N7 N5N:N:N1N8N,ON9ON. ON?OO NOO N5N:ON?N.O OO OO N= N:N1N9 ON1 ON?ON,
OO N= OON?OON5OON5O N= NN?ON?ON= N=N1 N5N:ON9N<N7N8N?ON= N1N>N9O ON9OON1. NN9 OON?N2N;N-ON5N9O N5ON1N=N5N>N5ON,N6N?N=ON1N9 ON5 N:N,N8N5 N7NON?N<N7N=N/N1
NN9N:N?N=N?N<N9N:ON= NN1ON1OON,ON5O N= N:N1N9 OON?ON1ONN6N?N=ON1N9 N-OON9 OOON5 N=N1 N1ON5N9N:N?N=N/N6N?ON= ON7 ON1ON?OON1 N1N>N/N1 ON7O N4N1ON,N=N7O
ON?O N1N=N1NN=N5ON1N9 N=N1 N5N:ON1N<N9N5ON8N5N/ N3N9N1 ON7N= ON1N:ON?ON?N/N7ON7 ON7O OON?OON-O ON7O. N#ON5ON9N:N, NON9O OON?N2N;N-ON5N9O ON?O
N1N=N1NN=N5ON1N9 N=N1 N5N:N:N1N8N1ON9OON?ON= ON5 NOOO N8N5ONN?ON/N6N?N=ON1, N?OO ON5 N7 N5ON/N4ON1ON7 ON7O OON?N=N9N:N.O N1N>N/N1O ON?O
OON.NON?O N5N/N=N1N9 ON7NN=ON9N:N., ON1 OON5ON9N:N, ON?ON, OON?N;N?N3N/N6N?N=ON1N9 OON?N5N>N?ON;ON=ON1O ON9O N1N=N1N<N5N=O NN=N5O NN;N;N?N=ON9N:N-O
ON1N<N5N9N1N:N-O ON?N-O NN-N=N1N= OON=ON5N;N5OON. OON? OO OO N= N? N?ON?N/N?O N1N=ON9N:N1ON?OOON/N6N5N9 ON9O OON-ON?OON5O N5N:ON9NN5N9O ON7O
N1N3N?ON,O N3N9N1 ON7N= OON?N=N9N:N. N1N>N/N1 ON?O OON.NON?O, N:N1N9 O ON?O N:ON/N=N5ON1N9 N1ON1ON1N/ON7ON?, ON?OO N:N9N=N4ON=N?OO ON?O OON5ON/N6N?N=ON1N9
OON3N:N5N:ON9N<N-N=N1 N ON7N= OON?OON-O ON7. NN9 N5N=N4N5OO NN5O OON?OON5OON5N9O N4N5N= N1N=N1N3N=O ON/N6N?N=ON1N9 OON9O
N'ON7NON?N?N9N:N?N=N?N<N9N:N-O NN1ON1OON,ON5N9O N1N;N;N, N3N=O OON?ON?N9N?ON=ON1N9, N5N:OO O N5N,N= N7 ON9N8N1N=O ON7ON1 NO N5N:ON?N.O OO OO N= ON?O
N5N=OO N<N1OON=N?ON= N?N9N:N?N=N?NN:N, N?ON-N;N7 N5N/N=N1N9 N5N;N,ON9OON7. NN=N4N5OO N<N5N=N5O N1ON1N9ON.ON5N9O N4N5N= N1N=N1N3N=O ON/N6N?N=ON1N9 OON9O
N'ON7NON?N?N9N:N?N=N?N<N9N:N-O NN1ON1OON,ON5N9O N1N;N;N, N3N=O OON?ON?N9N?ON=ON1N9 N5OO ON?N= N7 N5N9OON?N. N?N9N:N?N=N?NN5N/N=N1N9
ON9N8N1N=N..
3.27 NON9ON?ON7N3N.ON5N9O
N N N N1N=N1N3N=O ON/N6N5N9 ON9O N:ON1ON9N:N-O N5ON9ON?ON7N3N.ON5N9O N?N9 N?ON?N/N5O N9N:N1N=N?ON?N9N?ON= N1N8ON?N9OON9N:N, ON1 N5N>N.O N:ON9ON.ON9N1:
N1) N%ON,OON5N9 ON5N:NN2N5N2N1N9O ON7ON1 O ON9 N7 N5ON9ON5N/ON7ON7 N-ON5N9 OONN. OOO N:N5N9ON1N9 N=N1 OON
NO ON?OO ON7O N5ON9ON?ON.N3N7ON7O N:N1N9 N2) ON9N8N1N=N?N;N?N3N5N/ON1N9 O ON9 ON? ON?OO ON7O N5ON9ON?ON.N3N7ON7O N8N1 N5N9OOON1ON8N5N/. NN9
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 83 N1OO 112
N5ON9ON?ON7N3N.ON5N9O N:N1ON1OO ON?ON=ON1N9 OON7N= N5ON;N?N3N7 N1N>N/N1 N:N1N9 N1N=N1N3N=O ON/N6N?N=ON1N9 NOOO ON? OOOON7NOON1 N-ON?N4N1,
NON5ON9ONN5 ON1 N1N=ON/OON?N9ON1 N:O OON7 ON1 N?ON?N/N1 N5ON9ON?ON7N3N?ON=.
NN9 N5ON9ON?ON7N3N.ON5N9O ON?O N1ON?ON?ON= OON?N9ON5N/N1 ON?O N5N=N5ON3N7ON9N:N?O ON5ON9N;N1NN1N9 OON9O N
OON?OON5OON5N9O O O N-ON?N4N1 N5OO NOON.ON5O N= N:N1N9 N1N=N1N3N=O ON/N6N?N=ON1N9 OOOON7NN:N1N9 N?ON8N?N;N?N3N9N:N, OON1 N-ON?N4N1
N:N1ON, ON7 N4N9N,ON:N5N9N1 ON7O O ON-N;N9NN?N9ON5N/N?O ON?O N5N=N5ON3N7ON9N:N?O.
3.28 NN=N1N3N=OON9ON7 N5OO N4O N=
NOO ON7N= 1/1/2018 N? N NN5N:N/N=N7ON5 ON7N= N5ON1ONON?O N=N-N?O N ON?OOON?O NN N'N 15 B+NON?N4N1 N1OO N#ON
NN N5N;N,ON5OB; OO ON/O N1N=N1OON?ON1ONON7O OON3N:ON9ON9N:N.O ON;N7ON?OO ON7ON7O, N1N=N1N3N=O ON/N6N?N=ON1O ON7N= OO ON5OON9N:N.
N5ON/N4ON1ON7 ON7O N1OON9N:N.O N5ON1ONOON? OOO N;N?N9ON? N-N=N1ON>N7O OO N= NN4N/O N= NN5ON1N;N1N/O N= N:N1ON, ON7N= N7N
N1OON. (1/1/2018).
N N5ON1ONON?O N=N-N?O N ON?OOON?O N4N5N= N5N/ON5 N5ON/N4ON1ON7 OON1 N N4N9N1 NN5ON,N;N1N9N1 ON7O NON1N9ON5N/N1O N:N1ON, ON7N= 1/1/2018,
O O N5N: ON?OON?O N4N5N= OON1N3N N1N=N1OON?ON1ON OON1 OOO N;N?N9ON1 N-N=N1ON>N7O ON7O NN1ON,OON1ON7O
NN9N:N?N=N?N8.
NN9N1 ON7N= N1N=N1N3N=OON9ON7 N:N1N9 ON7N= N5ON9NOO N= N5OO N4O N= ON?O OON?N:OOON?ON= N1OO OONNON5N;N,ON5O, ON?
N=N-N? N OO OOON? N:N1N8N9N5OON=N5N9 N-N=N1 NN1OO ON1 N1N:O N;N?ON8N1 OON,N4N9N1:
1. N ON?ON4N9N?ON9ON
2. N ON?ON4N9N?ON9ON
3. N ON?ON4N9N?ON9ON
4. NN1ON1N=N?NN-N;N5ON7O ON7O OON
5. NN=N1N3N=OON9ON7 N5OO N4O N= O ON1N= (N. N:N1N8OO) N?N9 N4N5ONO N5N:ON-N;N5ON7O ON7O OONON;N7OON=N?N=ON1N9.
N ON9NOON=N1N;N;N1N3N.O N5N/N=N1N9 ON? ON?OO ON?O N1N=ON1N;N;N,N3NON5 NOON<N2N1ON7 N3N9N1 ON? N?ON?N/N? N? N NN1N=N1N
N=N1 N-ON5N9 N4N9N:N1N/O N O O N1N=ON,N;N;N1N3N N3N9N1 ON7 N OON?OOO N N1N3N1N8ON= N. OON7ON5ON9ON= ON5 N-N=N1N=
ON5N;N,ON7, N5N>N1N9ON?ONN5N9OOON,OON?N=ON1N9 N3N9N1 N;N?N3N1ON9N1ON(OO ON?O OON?OON9N8N-NN/N1O,
N;N?N9ON?N/ OO ON?N9 N5ON/ OO N= OO N;N.ON5O N=).
N$N1 N-ON?N4N1 N1N=N1N3N=O ON/N6N?N=ON1N9 O ON1N= N5N:ON;N7OON=N?N=ON1N9 N?N9 OON5ON9N:N-O N4N5ON N5N:ON-N;N5ON7O, N5N/ON5 ON5 N
OON3N:N5N:ON9NOON?OON-ON5N9O ON?O N1ON?ON?ON= OON7 NN-N=N1N=
ON5N;N,ON7) N5N/ON5 N ON7N= ON,ON?N4N? ON?O OOO N=N?O (OON=N.N8O O N3N9N1 OON?OON-ON5N9O ON?O N1ON?ON?ON= OON7 N
OON7ON5ON9ON= ON5 N-N=N1N= ON5N;N,ON7).
N N N N1N=N1N3N=O ON/N6N5N9 N OON OON?OON-O ON7 N3N9N1 ON?ON, ON?O N;N1N N1OO ON?OO ON5N;N,ON5O
(OON?ON;N7OO NON5 N4N5ONN4N5N= N-ON?ON= N5N:ON;N7OO N8N5N/, N:N1N8OO N5ON/ON7O
N:N1N9 O ON1N= N4N9N1ON7ON5N/ N4N9N:N1N/O NN5ON/ N5N=O O ON9NON? N?ON?N/N? N5N/N=N1N9 N1N=N5ON9OON;N1N:ON? (N1N=N1N2N1N;N;O NN-ON?N4N?) OON9N=
ON7N= N5N:ON-N;N5ON7 OO N= N4N5ONN5N:ON-N;N5ON7O ON7O OONN:N1N9 ON7 NOO N= N1N3N1N8ON= N. OO N= OON7ON5ON9ON=.
N OONOON?OON-O ON7 N1ON?N1N=N1N3N=O ON/N6N5ON1N9 O ON1N= N5N:ON5N;N5OON?ON= N?N9 N4N5ONN5N:ON-N;N5ON7O N:N1N9 ON? N-ON?N4N?
N1N=N1N3N=O ON9OON5N/ OON1 N1ON?ON5N;N-ON
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 84 N1OO 112
N N NN1N=N1N3N=O ON/N6N5N9 NN1ON1N/ON7ON7 N1OO ON5N;N,ON7 O ON1N= OON,OON5N9 N-N=N1 N,N=N5O O OO N= N4N9N:N1N/O NN=N1 N;N,N2N5N9 ON?
ON/N N3N9N1 ON9O N5N:ON5N;N5ON N4N5ON N5N:ON-N;N5ON7O ON7O OON OON?O ON?N= ON5N;N,ON7. NN=ON/OON?N9ON1,
N1N=N1N3N=O ON/N6N5N9 N-N=N1 OON?N9ON5N/N? ON?O N5N=N5ON3N7ON9N:N?O N1OO OON (N:N1ON1ON:N5ON1OON9N:N, OON O ON1N= N-ON5N9
N9N:N1N=N?ON?N9N.ON5N9 ON9O N4N5ONN-N;N5ON7O OON9N= N? ON5N;N,ON7O ON;N7OOON5N9 N. OON9N= N:N1ON1OON5N/ N1ON1N9ON7ON. N7 ON;N7OO N
N3N9N1 ON1ON,N4N5N9N3NO ON1N= ON1 N1N3N1N8N, N. N?N9 OON7ON5ON/N5O NOON?N= ON5N;N,ON7 OON9N= N1OO ON? N4N9N:N1N/O NON7O
NON1N9ON5N/N1O N3N9N1 ON7N= N-N:N4N?ON7 ON9N
N$N1 N-ON?N4N1 OO N:O N= N1N=N1N3N=O ON/N6N?N=ON1N9 ON5 N2N,ON7 OON?N=N9N:N.O N1N=N1N;N?N3N/N1O N;N1NOOO ON7 ON? OOO N;N?N9ON? ON?O
N1OON9N:N?O ON?ON?O N:N1N9 ON?O N9OOON?N= N5ON9ON?N:N/N?O N-O O ON7 N;N.N>N7. N ON1N= N:N1N8N?ON/N6N5ON1N9 ON-ON?N9N1 N-ON?N4N1 N8N1 N5N/N=N1N9 ON;N7OO ON-N1
OON?N= NN
N$N1 N-ON?N4N1 N1OO NN1N=N1N3N=O ON/N6N?N=ON1N9 O O N-ON?N4N? N:N1ON, ON7N= N7NN7O ON7O N4N9N1N=N?N
3.29 NN>N?N4N1
3.29.1 NOON. ON?O N4N5N4N?ON;N5ON
N$N1 N-N>N?N4N1 N1N=N1N3N=O ON/N6N?N=ON1N9 OON1 N1ON?ON5N;N-ON OON.ON7O ON5 N4N5N4N?ON;N5ON N2N,ON7. NN9 ON;N7OO N ON?O
OON1N3N N3N9N1 N;N5N9ON?OON3N9N:N-O N N OON? N1ON?ON5N;N-ON OON.ON7O O O N-N>N?N4N1,
N:N1ON, ON?N= OOO N=N? OON.ON5O O ON?O NN?N4N1 N1OO OO N:N?OO N1N=N1N3N=O ON/N6N?N=ON1N9 ON5 N4N5N4N?ON;N5ON
3.29.2 NO OON?O OON7N
N$N? N:N1N8N1OO OON7NO N:O OON?O N1ON?ON5N;N5N/ON1N9 N1OO ON?OO N4N5N4N?ON;N5ONOO N5ON/ OO N= OON=N1ON8N-N=OO N=
N4N1N=N5N/O N=, ON?O OON?N;N?N3N/N6N?N=ON1N9 N2N,ON5N9 ON7O NO N5ON9ON?N:N/N?O.
3.30 NN-ON4N7 N1N=N, N
N$N1 N2N1ON9N:N, N:N-ON4N7 N1N=N, N OON?N;N?N3N/N6N?N=ON1N9 N4N9N1N9OON=ON1O ON1 N:N1N8N1ON, N:N-ON4N7 ON7O OON.ON7O N ON? N
OON1N8NN1ON9N8NN:N?N9N=ON= NON?O N5N/N=N1N9 ON5 N:ON:N;N?ON?ON/N1 N:N1ON, ON7 N4N9N,ON:N5N9N1 ON7O OON3N:N5N:ON9N
ON5ON9O N4N?O.
3.31 N#ON3N:ON9ON9N:N, OON?N9ON5N/N1
N ON?O N.ON1N= N1N=N1N3N:N1N/N? ON1 OON3N:ON9ON9N:N, OON?N9ON5N/N1 N-ON?ON= N1N=N1N:N1ON1N=N5NN3N9N1 N=N1 OONNON9O N1N;N;N1N3N-O
OON7N= ON1ON?OON/N1ON7 OO N= OON?N9ON5N/O N= ON7O ON1ON?OON7O OON.ON5O O.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 85 N1OO 112
4. N#N7NN.ON5N9O N:N1N9 N:ON/ON5N9O:
N NON1N9ON5N/N1 OON?N2N1N/N=N5N9 ON5 N5N:ON9N ON1ON1N4N?ON-O N:N1N9 N:ON/ON5N9O OON?N:N5N9N N=N1 N5ON1ON ON9O
N:N1ON1N;N;N7N;O ON5ON5O N;N?N3N9OON9N:N-O N1OON-O ON5 OON-ON7 NON7 NN-N;N9N>N7 N3N5N3N?N=O OO N= N:N1N9 OON=N1N;N;N1N3ON=. NN9 N5N=
N;O N3O N5N:ON9NON1ON1N4N?ON-O N:N1N9 N:ON/ON5N9O N5ON1N=N5N>N5ON,N6N?N=ON1N9 ON5ON9N?N4N9N:N, OON?N:N5N9NN=N1 N1N=ON1ON?N:ON/N=N?N=ON1N9
OON1 OON-ON?N=ON1 N4N5N4N?NN:N1N9 N=N1 N1N=ON1N=N1N:N;N?ON= ON?OO N5N:N,OON?ON5 OON-ON?N=ON5O N:N9N=N4ON=N?OO N:N1N9 N2N1ON/N6N?N=ON1N9 OON7N=
OON?N3N5N=N-OON5ON7 N5N ON7O NN9N?N/N:N7ON7O ON5 OON-ON7 N ON? N5ON/ON5N4N? / O N3N:N? OO N= OON=N1OON= OON=N1N;N;N1N3ON= N.
N3N5N3N?N=O OO N=. NN9 N2N1ON9N:N-O N5N:ON9NN:N1N9 N1N>N9N?N;N?N3N9N:N-O N:ON/ON5N9O N?N9 N?ON?N/N5O N1N=N1ON-ON?N=ON1N9 ON5 N4N5N4N?NN7 N5N>N-N;N9N>N7
OO N= N?ON?N/O N= N8N1 N N=N1 N5ON7ON5N,ON5N9 ON1 N:N?N=N4ON;N9N1 OO N= N'ON7NON= NN1ON1OON,ON5O N= ON?OO
N5OO NN8N9:
4.1.N ON?N2N;N-ON5N9O N3N9N1 N5ON9OON1N;N5N/O N1ON1N9ON.ON5N9O: N NN9N?N/N:N7ON7 ON?O NN OON?N2N1N/N=N5N9 ON5 ON5ON9N?N4N9N:N.
N5ON1N=N5N:ON/NN5ON,ON:N5N9N1O ON7O OOO N2N;N5ON7O OON5ON9N:N, NON9O N5ON9OON1N;N5N/O N1ON1N9ON.ON5N9O, N1N:N?N;N?ON8ON=ON1O ON7N=
N1N=N1NOON?ON-N3N3N9ON7 OO N= ON9OOO ON9N:ON= N6N7N N$N? N1N=N1NON?ON?OOO N6N7N N5N:ON9NN2N,ON5N9
N9OON?ON9N:ON= N6N7N ON?O N-ON?ON= OON?ON1ON N3N9N1 N=N1 N1N=ON9N:N1ON?OOON/N6N?ON= ON9O OON-ON?OON5O N:N1N9 N
ON;N7ON?ON?ON/N5O. NN9 N1N=N1N ON9OOO ON9N:N-O N6N7N N2N1ON/N6N?N=ON1N9 OON7 N4N9N1ON?ON, NO OO N= OON
ON1NON?ON= ON?O N?ON5N/N;N?N=ON1N9 N:N1N9 O N;O N= OO N= ON1NON?ON= ON?O N1N=N1NN=N1 N;N,N2N5N9 N? N N
N;N1N OOO ON7 OO N= N4N5N4N?N ON7O N=N?N ON7O OON7ON5ON/N1O. NN9N1 ON7N= OOO N2N;N5ON7 OO N= N5ON/N4N9N:O N=
OON?N8N-ON5O N=, N7 NN9N?N/N:N7ON7 N1N>N9N?N;N?N3N5N/ ON7N= ON9N8N1N=O ON7ON1 N1ON=N7ON9N:N.O N-N:N2N1ON7O, N:N1N8OO N:N1N9 ON1 ON?ON, ON9N8N1N=N.O
N:N1ON1N2N?N;N.O N3N9N1 ON7 N4N9N5ON8N-ON7ON. ON?OO.
4.2.N OO N2N;N5ON7 N3N9N1 OO ON? N5N9ON?N4N.N: N OOO N2N;N5ON7 N3N9N1 OO ON? N5N9ON?N4N.N N N2N,ON7 ON? NNN 12
OON?N;N?N3N/N6N5ON1N9 NN5N:ON/NOO N= OO OO N= ON?O N8N1 N:N1ON1N2N;N7N8N?ON= OON9O ON?ON?N;N?N3N9N:N-O N1OON-O N:N1N9 ON5ON9N;N1N
ON?N= OON-ON?N=ON1 OO ON? N5N9ON?N4N.NN:N,N8N5 OON.ON7, OOO N2N;N5ON7 N3N9N1 ON?OO OOO ON8N5ON?OO OO ON?OO ON?O ON9N8N1N=O N=
N=N1 OON?N:OON?ON= N1OO NON?ON?N;N?N3N9N:N?OO N5N;N-N3ON?OO N:N1N9 N1N=N1N3N=OON9ON7 NON?ON?N;N?N3N9N:ON=
O ON5N;N5N9ON= (N#N7NN7 11). N ON5N;N9N:N. N5N:N:N1N8N,ON9ON7 OO N= OO OO N= N5N9ON?N4N.NON5ON1N9 N=N1 N1ON?N:N;N/N=N5N9 N1OO ON1
OON5ON9N:N, ON?ON, ON1 N?ON?N/N1 N-ON?ON= N:N1ON1OO ON7N8N5N/ OON9O OON7NN:N-O N:N1ON1OON,ON5N9O.
4.3.N)ON-N;N9NNO N. N5N=OONN:N1N9 N1OONON1N3N/O N= OON?N9ON5N/O N=: N$N1 ON,N3N9N1 ON5ON9N?OON9N1N:N, OON?N9ON5N/N1 ON7O
NON1N9ON5N/N1O N1ON?ON2N-N=N?N=ON1N9 OON N ON7N= OON?N;N5N9OO N O ON-N;N9NN6O N. ON?OO. NOON-O N?N9 OON?N;N5N9OO N
O ON-N;N9N N6O N-O N5ON1N=N5N:ON9N ON5ON9N?N4N9N:N, N3N9N1 N=N1 N:N1N8N?ON/ON?ON= N:N1ON, OO ON? OON=N5ON/N6N?ON= N=N1 N5N/N=N1N9
N:N1ON,N;N;N7N;N5O. NN9 OON1N3N O ON-N;N9N N6O N-O OO N= ON,N3N9O N= ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= N5N=N4N-ON5ON1N9 N=N1
N4N9N1ON?ON?ON?N9N7N8N?ON= N1OO ON1ON,N3N?N=ON5O O OO O N7 ON5ON=N?N;N?N3N9N:N. N:N1N9N=N?ON?NOON=ON.ON7ON7O.
4.4.NON?N N5N=OON N:N1N9 N1OON ON1N3N/O N= OON?N9ON5N/O N=: N$N1 N5N=OON ON,N3N9N1 OON?N9ON5N/N1
N5N;N-N3ON?N=ON1N9 N3N9N1 ON:N?ON?OO N1ON?N O ON1N= N3N5N3N?N=O ON1 N. N1N;N;N1N3N-O OON9O OON=N8N.N:N5O OON?N4N7N;ON=N?ON= O ON9 N7
N;N?N3N9OON9N:N. N1N>N/N1 N1OOON= NN=N1 NN5N/N=N1N9 N1N=N1N:ON.ON9NNN9N1 ON?N= OON?N;N?N3N9ONON7O N1N>N/N1O OON.ON5O O N7 NN9N?N/N:N7ON7
N5N:ON9NON9O NON1NON?N-O N1OO ON? ON5ON9N?OON9N1N:O OON?N9ON5N/N? N. ON7N= NON1NON?N.O N:N1N9
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 86 N1OO 112
N=N1 N5ON9N;N-N>N5N9 ON?N= N:N1ON,N;N;N7N;N? OON=ON5N;N5OON. OON?N5N>O ON;N7ON7O N3N9N1 N=N1 OON?N;N?N3N/ON5N9 ON7N= ON1ON?OON1 N1N>N/N1 OO N=
NON=.
4.5 NON?NN NN5ON,N6N5N9 ON7N= OON1ON>N7
N. N N5N=N4N5N/N>N5O N= N1ON?N OO N= N5ON5N=N4OON5O N= ON5 N8ON3N1OON9N:N-O. N OON?ON4N9N?ON9ON OON1ON>N7O N5N=N4N5N/N>N5O N=
N1ON?NO ON5ON9N:N?OO N:N1N9 N5OO ON5ON9N:N?OO
ON1ON,N3N?N=ON5O N:N1N8OO N:N1N9 ON?N= N2N1N8N OON?N= N?ON?N/N? N5ON7ON5N,N6N?ON= ON7N= N1N=N1N:ON7ON9N OO N= N5N= N;O N3O
ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N=. NOO ON?N= N1N>N9N?N;N?N3N7N8N5N/ O ON9 OON,OON?ON= N5N=N4N5N/N>N5N9O N1ON?NN7 NON1N9ON/N1 OON?N2N1N/N=N5N9
ON5 OON?N;N?N3N9ON ON?O N1N=N1N:ON.ON9N ON?ON?O. N OON?ON4N9N?ON9ON ON?O N1N=N1N:ON.ON9N ON?ON?O N1ON1N9ON5N/ ON7N=
N4N9N5N=N-ON3N5N9N1 N5N:ON9NN1N=N1ON?ON9N:N, NON9O NN1N:N-O ON?N-O ON?O OON5ON/N6N?N=ON1N9 N
ON1 N5ON9ON5N9ON7N OON-N4N9N1 OO N= N5N= N;O N3O N5ON9ON5N9ON.ON5O N= N:N1N9 ON?N= OON?ON4N9N?ON9ON ON?O OON?N5N>N?ON;N7ON9N:N?O
N5ON9ON?N:N/N?O N:N1N9 OO N= OON8NN1N=N,OOON>N7O.
4.6.NN=N1N:ON7ON9N N1N=N1N2N1N;N;O N ON?ON?N;N?N3N9N:ON= N1ON1N9ON.ON5O N=: NN9 N1N=N1N2N1N;N;O N ON?ON?N;N?N3N9N:N-O
N1ON1N9ON.ON5N9O N1N=N1N3N=O ON/N6N?N=ON1N9 N3N9N1 O N;N5O ON9O N1OON7ON9N ON?ON?N;N?N3N9N:N-O N6N7NOON?N= N2N1N8N ON?O N5N/N=N1N9
ON9N8N1N=O O ON9 N8N1 OON,ON>N?ON= N5ON1ON:N. ON?ON?N;N?N3N9N:N, N:N-ON4N7 ON?O N8N1 OONNN1OON-O ON9O ON?ON?N;N?N3N9N:N-O
N6N7N NN9N1 ON?N= N:N1N8N?ON9ON ON?O OON?OO ON7O N1N=N1N2N1N;N;O NO ON?ON?N;N?N3N9N:N.O N1ON1N/ON7ON7O ON?O N N=N1
N1N=N1N3N=O ON9OON5N/ N1ON1N9ON?ON=ON1N9 ON7N N:ON/ON5N9O N:N1N9 N5N:ON9N ON7O NN9N?N/N:N7ON7O ON?O NN N?N9 N?ON?N/N5O
N2N1ON/N6N?N=ON1N9 OON1 N ON?ON?N;N?N3N9N:N, N:N-ON4N7 ON5 OON=N4ON1ON N ON9O N ON?ON?N;N?N3N9N:N-O
OOON1ON7N3N9N:N-O ON?O N8N1 N1N:N?N;N?ON8N7N8N?ON=.
4.7. N OO N2N;N5ON7 N3N9N1 N1ON?N6N7NOON?OO ON9N:N?O: N$N? N:O OON?O ON7O N1ON?N6N7NOON?OO ON9N:N?O N:N1N8N?ON/N6N5ON1N9
NN2N,ON7 N1N=N1N;N?N3N9OON9N:N-O N5N:ON9NN1N=N1N;N?N3N9OON9N:N-O N5N:ON9NN1ON1N9ON?ON= N1OO ON7 N4N9N?N/N:N7ON7 ON7 N4N9N5N=N-ON3N5N9N1
ON1ON1N4N?OON= OON5ON9N:ON= N ON7N= N N1ON>N7ON7 N OON?N5N>N?ON;N7ON9N:ON= N5ON9ON?N:N/O N=, ON?ON?OON,
N8N=N7ON9NN:N;O. N NN9N?N/N:N7ON7 ON5 N:N,N8N5 N7NN1N=N1ON?ON,O O ON?O N5ON1N=N5N>N5ON,N6N5ON1N9 N7 OON5ON9N:N. OOO N2N;N5ON7
N4N/N=N5N9 ON7N= N:N1N;OON5ON7 N4ON=N1ON. N5N:ON/NN?N1N=N1ON5ON8N5N/ON5O ON1ON1NOON?OO.
4.8 NN=N4N5OO NOON?OON5OON5N9O - N ON?N2N;N-ON5N9O: N OON1ON>N7 N5N=N4N5OO NOON?OON5OON5O N= N1ON1N9ON5N/ N1OO ON7
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N3N5N3N?N=O OO N= ON?O OOO N:N5N9ON1N9 N. N4N5N= OOO N:N5N9ON1N9 N=N1 OONN:N1N9 ON7O OON5ON9N:N.O N5ON/N4ON1ON7O ON?O N5N=N4N-ON5ON1N9
N=N1 N-ON?ON= OON7N= N4ON1OON7ON9O ON7ON1 ON7O NON1N9ON5N/N1O.
4.9 NON=N1OO ON7ON1 OON=N-ON9ON7O ON7O N?NN1O OON? N:
N$N7N= OON.ON7 ON?O N-N;N7N>N5 ON7N= 31.12.2022, N? N NN:N1N9 N7 NON1N9ON5N/N1 ON1ON?OON/N1ON1N= N8N5ON9N:N-O ON1NN1N:N-O ON?N-O N1OO
N;N5N9ON?OON3N9N:N-O N4ON1OON7ON9O ON7ON5O, ON?ON?O b, 1.574.541 N:N1N9 b, 1.666.919 N1N=ON/OON?N9ON1 (N8N5ON9N:N-O ON1NON?N-O
N1OO N;N5N9ON?OON3N9N:N-O N4ON1OON7ON9O ON7ON5O N3N9N1 ON7 OON.ON7 01/01 - 31/12/2021 ON?ON?O b, 488.617) N3N9N1 ON?N= O N
ON7N= N5ON1N9ON5N/N1 N1N=ON/OON?N9ON1). NON/ON7O N? N NN5N/N1 N5NN?ON= N N:ON:N;N? N5ON3N1ON9ON=.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 87 N1OO 112
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N1OO N-N:ON1N:ON? N3N5N3N?N=O O N:N1N9 OON3N:N5N:ON9NON?N= OONNON7N= CEPAL HELLAS N:N1N9 DoValue N3N9N1 ON7
OON8N N1N=N1N4N9N,ON8OO ON7 OO N= N4N1N=N5N9N1N:ON= OON?OON5OON5O N= ON?O NNO NON1N9ON5N/N1O.
NN1ON, ON?OO ON5N;N5OON1N/N?OO 12 NN7 NN9N?N/N:N7ON7 ON7O NON1N9ON5N/N1O N-ON5N9 N5ON9N:N5N=OOO N8N5N/ OON7N= N1N=N1N4N9N,ON8OO ON7 N:N1N9
N?ON9OON9N:N. N4N9N5ON8N-ON7ON7 OO N= N4N1N=N5N9N1N:ON= OON?OON5OON5O N= OON?O OON7NN9N4OONOON? N5OO ON5ON9N:O N:N1N9
N5N>O ON5ON9N:O NN1OO N;OON7 N5ON9OOON/N1. N$N1OOO OON?N=N1 OON1N3NN?ON9OON9N:N.O N4N9N5ON8N-ON7ON7O
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N N1ON,N;N;N7N;N1 ON-OOON5 ON7 OON=N5ON3N1ON/N1 N OOON1ON7N3N9N:O N5ON5N=N4OON. b OON=N5ON3N,ON7, (LDA CAPITAL) N3N9N1 ON7N=
OON?ON8N7ON7 OON=N5ON3N1ON9ON= NON5N;N9N:O ON:N?OO ON7O N5ON1N=N1N4ON1OON7ON9N?ON?N/N7ON7 ON7O N5ON1N9ON5N/N1O OON9O N:N1ON1ON:N5ON-O N.
N:N1N9 N5ON-N=N4OON7O ON7O ON5 N,N;N;N?OO ON1ON-O O N1N=N1OOOOOO NN?OO.
N N4N7 N-ON?ON= N3N/N=N5N9 N?N9 OOOON5O N:N9N=N.ON5N9O N
N:N1ON1ON:N5ON1OON9N:O ON?N N$N1 N1ON?ON5N;N-ON OO N= N5N=N5ON3N5N9ON= N1OOON= N8N1 N5N OON9O NN9N:N?N=N?N
NN1ON1OON,ON5N9O ON?O OOOON?O N5N>N1N
N$N-N;N?O N7 NN9N?N/N:N7ON7 N5N:ON9N OON/OON1ON1N9 N:N1N=N-N=N1 N:ON;ONN;N.OO ON7 OO N= OON?OON5OON5O N=
ON7O N3N9N1 ON?OO N5OO NOO ON7N= N7NN9ON7O OO N= N?N9N:N?N=N?NN5O N=.
N N1N=N4N7N19
NN1ON, ON7 N4N9N,ON:N5N9N1 ON?O 2022, N7 NON1N9ON5N/N1 OON=N-ON9ON5 ON7N= N1ON?ON5N;N5ONN4N9N1ON5N/ON9ON7 OO N= N5ON9OOOON5O N= ON7O
ON1N=N4N7N-19, N8N-ON?N=ON1O O O OON?ON5ON1N9O ON7ON1 ON7N= N1OON,N;N5N9N1 N:N1N9 OON?OON1ON/N1 OO N= N1N=N8OOOO N= ON7O N:N1N9
N4N9N1OON1N;N/N6N?N=ON1O ON7N= N1OOO ON:N?OON7 OON=N-ON9ON7 OO N= N5ON3N1ON9ON= ON5 O N;N?OO ON?OO N$N?N NON9ON5N9ON7N
NON1OON7ON9O ON7ON,O ON7O, N1N;N;N, N:N1N9 ON5ON9N?ON/N6N?N=ON1O OON? N5N;N,ON9OON? ON9O N?N9N:N?N=N?NO ON7O ON1N=N4N7N
H N5N9N4N9N:N. N?NN4N9N1ON5N/ON9ON7O N1N>N9N?N;N?N3N5N/ ON1N:ON9N:N, ON7N= N1ON?ON5N;N5ONN1OOON= OO N= NOON?N:N5N9N
N=N1 N4N9N1OON1N;N/ON5N9 O ON9 N1N=ON1ON?N:ON/N=N?N=ON1N9 OON?OO OOO ON?OO N:N1N9 O ON9 OONNON1 OON5ON9N:N, NON?O
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N N4N9N?N/N:N7ON7 ON7O NON1N9ON5N/N1O OON?N-N2N7 ON5 N1N>N9N?N;O N3N7ON7 OO N= N4ON=N7ON9N:ON= N:N1N9 OON1N3N N5ON9OOOON5O N= ON7O
ON1N=N4N7N OON9O N5ON9ON5N9ON7N N4ON1OON7ON9O ON7ON5O N:N1N9 ON7N= N?N9N:N?N=N?N N5ON/N4N?ON7 ON7O NON1N9ON5N/N1O N:N1N9 ON?O
NNN;N1NOOO ON7 ON5N9ON, N5N:ON9NN:N1N9 ON1ON1N4N?OON= ON?O N-ON5N9 N1N>N9N?N;N?N3N.ON5N9 O O N:N1ON,N;N;N7N;N5O
N3N9N1 ON7N= ON5ON/OON1ON7 OON?N:N5N9NN3N9N1 ON7N= N5N:ON/NOO N= NON1NON?ON= ON7O NON1N9ON5N/N1O N:N1N9
ON?O NN
N NN9N?N/N:N7ON7 OON=N-ON1N>N5 ON9O N?N9N:N?N=N?NN:N1ON1OON,ON5N9O ON?O NNN:N1N9 ON7O NON1N9ON5N/N1O N2N,ON5N9 ON7O N1OON.O ON7O
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N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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N#N5N;N/N4N1 88 N1OO 112
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OON?N9ON5N/O N= ON?O N5N=N5ON3N7ON9N:N?O, ON1 ON?ON, N:N1N9 ON7N= ON1N>N9N=O NOO N= OON?OON5OON5O N= N. N,N;N;N5O OON?ON1ONN?N9
N?ON?N/N5O OOOO N= N8N1 N1ON1N9ON?ON=ON1N= N1N= N7 NON1N9ON5N/N1 N4N5N= N.ON1N= ON5 N8N-ON7 N=N1 OON=N5ON/ON5N9 N?NON9O N4ON1OON7ON9O ON7ON-O
ON7O.
N%OO ON? OON/ONOO N= N1N=O ON-OO , N?N9 OON7NN:N1ON1OON,ON5N9O ON?O NNN-ON?ON= N5ON?N9NOON7 N2N,ON7
ON7O N4ON=N1OO ON7ON1O N?N OON=N-ON9ON7O OO N= N4ON1OON7ON9N?ON.OO N= ON7O. N)O N5N: ON?OON?O, N?N9 OON=N7N
N'ON7NNN1ON1OON,ON5N9O N4N5N= ON5ON9N;N1NOON?ON1ONOON5ON9N:N-O NON7N= N1N=N1N:ON7ON9NN:N1N9
ON7N= ON1N>N9N=O N OO N= ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= ON?O N5N=N5ON3N7ON9N:N?O, ON1 ON?ON, N:N1N9 ON7N= ON1N>N9N=O N OO N=
OON?OON5OON5O N= N. N,N;N;N5O OON?ON1ONOOOO N= N8N1 N1ON1N9ON?ON=ON1N= N1N= N? N NN.ON1N= ON5 N8N-ON7 N=N1
OON=N5ON/ON5N9 N?NON7ON9O ON7ON-O ON?O.
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N N1N=N1ON1ON1ON. ON?O N5ON9N:ON1ON5N/ ON5 N4N9N5N8N=N-O N5ON/ON5N4N? N1OO ON9O N1OON-O ON?O 2022 N;O N3O ON7O ON?N;N5NOOOON1N>N7O
NO ON7O N!O ON/N1O N:N1N9 ON7O NON:ON1N=N/N1O, N5N:OO O N1OO ON? N:N1N8N1ON, N1N=N8OOON9N=N? N5ON/ON5N4N? ON?O N5N/N=N1N9 N:N1N9 ON?
ON7NN:N,N8N5 ON5ON/OOO ON7, N-ON5N9 OON?N:N1N;N-ON5N9 NON5N9ON, N1OO N5ON9OOOON5N9O OON7N= N4N9N5N8N=N. NN9N:N?N=N?N
N$N? NNOO N= N5ON9ON5N9ON7NOON-ON5O N= NO N!O ON/N1O N:N1N9 NN9N:N?N=N?NOO N= N4OON9N:ON= OO OON=
N-ON5N9 N4N9N1N:N?ON5N/ N:N1N9 N7 ON1ON1N3O N3N. N1N3N1N8ON= OON7N= NON:ON1N=N/N1 N-ON5N9 ON1OON5N9, N3N5N3N?N=O ON1 ON1 N?ON?N/N1 N1N
N4N9N1ON1ON,OON?ON= ON7N= ON1N3N:O ON N5ON?N4N9N1OON9N:N. N1N;OON/N4N1, ON5ON9N?ON/N6N?ON= ON9O N4N9N1N8N-ON9N ON?OO ON7ON5O OO N=
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N5ON7ON5N,N6N?N=ON1O N:N,N8N5 OOOON. ON7O N?N9N:N?N=N?NN4ON1OON7ON9O ON7ON1O. N$N? N4N9N1N8N-ON9NOO N= N:N1ON1N=N1N;O OON=
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N1ON>N7NOO NN7NN:O OON?O ON1ON1N3O N3N.O. NN9
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N1N=ON9N ON7O N:N1ON,OON1ON7O, ON1 N?ON?N/N1 ON?ON;N,ON9OON?N= OON?O ON? ON1OO N= N1N=ON9N N ON?
N6N.ON7N
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N5ON7ON5N,N6N5ON1N9 N,NN N1OO N;N1 N1OON, N7 OOOON1N>N7 N:N1N9 N7 OON=N5ON1N:O N;N?ON8N7 ON1N3N4N1N/N1 N1ON>N7ON7 OO N= ON9NOON7N=
N5N=N-ON3N5N9N1, OON9O N N:N1N9 ON1 OOO ON9N N1N;N;N, N:N1N9 N7 N5N=ON5N9N=O N N3N5O ON?N;N9ON9N:N. N1OON,N8N5N9N1 N:N1N9
N1N2N5N2N1N9O ON7ON1 ON5 ON1N3N:O ONN5ON7ON5N,N6N5N9 ON9O N5N:ON9N<N.ON5N9O N:N1N9 ON7N= OOON1ON7N3N9N:N. ON7O NN9N?N/N:N7ON7O N3N9N1 ON7N=
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5. N$NN?ON.OO N= ON?O NN
N OO O OON?N1N=N1ON-ON8N7N:N5 ON? OON=N?N;N? OO N= N5ON1N9ON5N9ON= ON?O NN N4ON1OON7ON9N?ON?N9N5N/ON1N9 OON?N= OOON? OO N=
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N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
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N#N5N;N/N4N1 89 N1OO 112
NN N. NN1ON, ON7N= OON.ON7 2022 N:N1N9 2021, N7 N1N=N,N;OON7 OO N= N4ON1OON7ON9N?ON.OO N= ON?O NN N:N1ON, ON?N
N4ON1OON7ON9O ON7ON1O N-ON5N9 O O N1N:N?N;N?ON8O O:
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N$N1 OON=N?N;N9N:N, N-N>N?N4N1 ON7O N5ON1N9ON5N/N1O N1N=N1N;ON?N=ON1N9 O O N5N>N.O:
1.1.2022-31.12.2022
NN1ON1ON:N5ON1OON9N:N.
N4ON1OON7ON9O ON7ON1
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NN9N:OO N:N-ON4N?O / (N6N7NN,)
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NN?N9ON, N-ON?N4N1 N5N:NON1N;N;N5OON5O O
3.128.767 - 3.128.767
NN>N?N4N1 N4N9N?N9N:N7ON9N:N.O N;N5N9ON?OON3N/N1O
(534.988) - (534.988)
NN>N?N4N1 N;N5N9ON?OON3N/N1O N4N9N1N8N-ON5O O
(395.206) - (395.206)
NN5N9ON?OON3N9N:O N:N-ON4N?O / (N6N7N<N9N,)
2.198.573 - 2.198.573
NO OON?O OON7N<N1ON?N4O ON7ON7O
(108.676) - (108.676)
NON?ON-N;N5ON<N1 OON=N7N8O N= N5ON3N1ON9ON=
2.089.896 - 2.089.896
NN?N9ON, N-N>N?N4N1 N5N:NON,N;N;N5OON7O
(528.807) - (528.807)
NON?ON5N;N-ON<N1ON1 OON? OO OO N=
1.561.089 - 1.561.089
N&O ON?O N5N9ON?N4N.N
182.137 - 182.137
NON?ON5N;N-ON<N1ON1 N<N5ON, OO OO N=
1.743.226 - 1.743.226
1.1.2021-31.12.2021
NN1ON1ON:N5ON1OON9N:N.
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1.902.367 - 1.902.367
NN>N?N4N1 N4N9N?N9N:N7ON9N:N.O N;N5N9ON?OON3N/N1O
(719.342) - (719.342)
NN>N?N4N1 N;N5N9ON?OON3N/N1O N4N9N1N8N-ON5O O
(502.722) - (502.722)
NN5N9ON?OON3N9N:O N:N-ON4N?O / (N6N7N<N9N,)
680.304 - 680.304
NO OON?O OON7N<N1ON?N4O ON7ON7O
(51.251) - (51.251)
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629.053 - 629.053
NN?N9ON, N-N>N?N4N1 N5N:NON,N;N;N5OON7O
(720.014) - (720.014)
NON?ON5N;N-ON<N1ON1 OON? OO OO N=
(90.962) - (90.962)
N&O ON?O N5N9ON?N4N.N
(107.803) - (107.803)
NON?ON5N;N-ON<N1ON1 N<N5ON, OO OO N=
(198.764) - (198.764)
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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N#N5N;N/N4N1 90 N1OO 112
N$N7N= 31.3.21 OON1N3NN7 N:N1ON,OOO ON7 ON7O N5N3N3ON7ON9N:N.O N:N1N;N.O N5N:ON-N;N5ON7O ON7O N$ON,ON5N6N1O Alpha Bank
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N$N1 ON1ON1ON,N=O N-N>N?N4N1 N:N1ON1N=N-NON1N9 O O N5N>N.O:
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7. NN?N9ON, N-ON?N4N1 N5N:N:
N$N1 NN?N9ON, N-ON?N4N1 N5N:NN;ON?N=ON1N9 O O N1N:N?N;N?ON8O O:
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
NNN?N4N1 OON?OO ON9N:N?O 87.953 77.580 87.953 77.580
NNN?N4N1 OON/OO N= 180.093 267.928 180.093 267.928
N N1ON?ON-O OON/OO N= 15.669 13.682 15.669 13.682
N&O ON?N9 - ON-N;N7 1.753 3.829 1.753 3.829
NON?ON2N-ON5N9O 125.086 127.927 125.086 127.927
N ON2N;N-ON5N9O N5ON9OON1N;ON= N1ON1N9ON.ON5O N= 769.927 - 769.927 -
NN9N,ON?ON1 N-N>N?N4N1 70.641 33.041 70.034 33.041
NN>N?N4N1 N-N:N4N?ON7O ON/ON;O N= (warrants) 57.152 - 57.152 -
NN>N?N4N1 OON?N7N3N?ON 31.863 - 31.863 -
NN:ON1ON1 N:N1N9 N1N=O ON3N1N=N1 N-N>N?N4N1 1.148 18.093 1.148 18.093
NN7NN3N/O N= OON?N9ON5N/O N= 117.780 - 117.780 -
NN1ON,OOO ON7 N5N3N3ON7ON9N:N.O OON?N:N1ON1OON.N - 1.400.000 - 1.400.000
N#ON=N?N;N? 1.459.064 1.942.078 1.458.457 1.942.078
N N
NON1N9ON5N/N1
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
NN>N?N4N1 N4N9N?N/N:N7ON7O 524.257 719.342 524.257 719.342
NN>N?N4N1 N4N9N,N8N5ON7O 415.459 502.722 414.852 502.722
NN?N9ON, N-N>N?N4N1 N5N:N<N5ON,N;N;N5OON7O 519.348 720.014 519.348 720.014
N#ON=N?N;N? 1.459.064 1.942.078 1.458.457 1.942.078
N NN;N?O
NON1N9ON5N/N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 91 N1OO 112
H N5ON1N9ON5N/N1 N:N1ON-N;N7N>N5 ON5 OONNON7N= CEPAL HELLAS N:N1N9 DoValue N3N9N1 ON7 OON8NON1N:ON?ON?N/N7ON7 N:N1N9
N1N=N1N4N9N,ON8OO ON7 ON7O N?ON5N9N;N.O. NOO ON7 OON=N1N;N;N1N3N. OON?N-N:OON5 N:N-ON4N?O ON?ON?O b, 2.950.530 ON? N?ON?N/N?
N:N1ON1OO ON.N8N7N:N5 OON1 N1ON?ON5N;N-ONO N4N?O.
N$N1 N-ON?N4N1 N1OO N1ON?N6N7NN1ON?ON?ON= N5N/OOON1N>N7 N1OO
N1OO ON1ON7 NN9N5N8N=N?OO NN9N1N9ON7ON9N:N?O N?ON3N,N=N?O N1N=N1ON?ON9N:N, NN-ON3N1 ON?O OON1N3NOON9O 25 NN?ON=N/N?O 2021
N:N1N9 N1ON?ON, ON7N= N:N1ON,OOO ON7 ON7O N5N3N3ON7ON9N:N.O.
8. N'ON7NN1OO ):
N$N1 OON7NN4N1 (N-N>N?N4N1) N1N=N1N;ON?N=ON1N9 O O N1N:N?N;N?ON8O O:
9. N&O ON?N9 N5N9ON?N4N.N
N ON?ON?N;N?N3N9N:O O OON=ON5N;N5OON.O OO N= N=N?NNN;N;N,N4N1 N3N9N1 ON7 OON.ON7 2022 N1N=N-OON5ON1N9 ON5 22%.
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
NN?N9ON, NON?N4N1 - 17.308 - 17.308
NN=N?N/N:N9N1 N5N4N1ON9N:ON= N5N:ON,ON5O N= 1.700 1.700 1.700 1.700
NN-ON4N7 N1OO N4N9N1N:N1N=N?N=N9ON 2.950.530 450.000 2.950.530 450.000
NON?N4N1 N1OO N1ON?N6N7NON7 N:N1ON,OOO ON7O
N5N3N3ON7ON9N:N.O
67 1.400.000 67 1.400.000
NN:ON1ON, N:N-ON4N7 - 33.359 - 33.359
NN-ON4N7 N1OO OO N;N.ON5N9O ON1N3N/O N= OON?N9ON5N/O N= 176.470 - 176.470
N#ON=N?N;N? 3.128.767 1.902.367 3.128.767 1.902.367
N N
NON1N9ON5N/N1
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
N$O N:N?N9 N2ON1OOOOO N8N5ON
(104.961) (145.232) (104.961) (145.232)
NN?N9ON, OON=N1ON. OON7NN?N4N1
(3.693) (3.378) (3.646) (3.378)
N#ON=N1N;N;N1N3N
(12.598) (29.258) (12.598) (29.258)
N'ON7NOON?O N1N=N1N;N?N3N9OON9N:N.O N
(59) (11) (59) (11)
N ON?NN?N;ON=
- (33.005) - (33.005)
N#ON=N?N;N? OON7NO N4O N=
(121.311) (210.883) (121.264) (210.883)
N N9OOO ON9N:N?N/ OO N:N?N9
12.576 93.240 12.576 93.240
N#ON=N1N;N;N1N3N
- 66.392 - 66.392
N#ON=N?N;N? OON7N
12.576 159.632 12.576 159.632
NN1N8N1ON, OON7N N-N>N?N4N1
(108.735) (51.251) (108.688) (51.251)
N N NON1N9ON5N/N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 92 N1OO 112
N OOO N2N;N5ON7 N3N9N1 ON?OO OO ON?OO N5N9ON?N4N.N ON?O N1ON5N9N:N?N=N/N6N5ON1N9 OON9O OON=N7N OON7N
N:N1ON1OON,ON5N9O, N1N=N1N;ON5ON1N9 O O N5N>N.O:
N OONON?O OO ON?O N5N9ON?N4N.NON?O N5NOON7N= N:N1ON,OON1ON7 OON=N?N;N9N:N?O N5N9ON?N4N.NN:N1N9 ON?O
ON?ON?O OO N= OO OO N= N5N9ON?N4N.N ON?O N:N1N8N?ON/N6N5ON1N9 N1OO ON7N= N5ON1ON ON?O N5N;N;N7N=N9N:N?O ON?ON?N;N?N3N9N:N?O
OON=ON5N;N5OON. OON1 N:N-ON4N7 / (N6N7NOON? OO OO N= OON=N?ON/N6N5ON1N9 OON1 N5N>N.O:
N$N? N3N5N3N?N=O O O ON9 ON5 N?ON9ON ON5ON9OOOON5N9O N-ON?N4N1 N:N1N9 N-N>N?N4N1 N1N=N1N3N=O ON/N6N?N=ON1N9 N;N?N3N9OON9N:N, ON5 OOO N=N?
N4N9N1ON?ON5ON9N:O N1OO ON? OOO N=N? ON?O ON1 N-ON?N4N1 N1OON, ON?ON?N;N?N3N?ON=ON1N9 N. ON1 N-N>N?N4N1 N5N:ON/OON?N=ON1N9, N3N9N1 ON:N?ON?OO
OON?ON4N9N?ON9ON ON?O ON?ON?N;N?N3N7ON-N?O N5N9ON?N4N.N N4N7N ON7N= N1N=N,N3N:N7 ON7O N;N?N3N9OON9N:N.O N1N=N1N3N=OON9ON7O
N5ON5ON?OON?N=N9ON ON?ON?N;N?N3N9N:ON= N1ON1N9ON.ON5O N= N. OON?OON5OON5O N= (deferred tax assets N. deferred tax
liabilities). N N1N=N1N3N=O ON9ON8N5N/ON1 N1OO ON?N= N N N5ON5ON?OON?N=N9ON ON?ON?N;N?N3N9N:N. N1ON1N/ON7ON7 (OON?OON-O ON7)
N1N=N1N;ON5ON1N9 O O N1N:N?N;N?ON8O O:
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
N$ON-OO N= N&O ON?O NN9ON?N4N.N
(16.000) (18.985) (16.000) (18.985)
NN=N1N2N1N;N;O N
213.164 (88.818) 213.164 (88.818)
N OO N2N;N5ON7 N3N9N1 N1N=N-N;N5N3N:ON5O ON?ON?N;N?N3N9N:N, OON.ON5N9O
(15.000) - (15.000) -
N#ON=N?N;N?
182.164 (107.803) 182.164 (107.803)
N N NON1N9ON5N/N1
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
NN-ON4N7 / (NN7N
1.560.967 (90.962) 1.561.621 (90.962)
N&O ON?N9 N5N9ON?N4N.N
OON=ON5N;N5OON.
(343.557) 20.012 (343.557) 20.012
N&N?ON?N;N?N3N9N:N. N5ON/N4ON1ON7 NO N4O N=
ON?O N4N5N= N5N:ON/OON?ON= N3N9N1 ON?ON?N;N?N3N9N:N?OO ON:N?ON?OO
(176.646) (154.116) (176.646) (154.116)
N OO N2N;N5ON7 N1N=N-N;N5N3N:OO N= OON.ON5O N=
(15.000) - (15.000) -
N&N?ON?N;N?N3N9N:N. N5ON/N4ON1ON7 ON?ON?N;N?N3N9N:ON= N6N7NN= OON?O OON
717.367 - 717.367 -
NON/N4ON1ON7 N1OO N1N;N;N1N3N. ON?ON?N;N?N3N9N:ON= OON=ON5N;N5OOON=
- 26.302 26.302
N&O ON?O N5N9ON?N4N.N
OON=N?N;N9N:N?O N5N9ON?N4N.N
182.164 (107.803) 182.164 (107.803)
N N NON1N9ON5N/N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 93 N1OO 112
NN9 N1N=N1N2N1N;N;O N ON?ON?N;N?N3N9N:N-O N1ON1N9ON.ON5N9O N:N1N9 OON?OON5OON5N9O OON (OON? N5ON/ON5N4N? ON7O N:N,N8N5
N5ON9N N5ON1N9ON5N/N1O) O ON1N= OON,OON5N9 N5ON1ON N=N?N N4N9N:N1N/O N N=N1 OON N?N9 OON-ON?OON5O
ON?ON?N;N?N3N9N:N-O N1ON1N9ON.ON5N9O N-N=N1N=ON9 OO N= OON5ON?OOON= ON?ON?N;N?N3N9N:ON= OON?OON5OON5O N= N:N1N9 O ON1N= N?N9 N1N=N1N2N1N;N;O N
OO ON?N9 N5N9ON?N4N.NN1ON?ON?ON= OON7N= N/N4N9N1 ON?ON?N;N?N3N9N:N. N1OON.. N$N1 OONON7O NON1N9ON5N/N1O N:N1N9 ON?O
NN:
31.12.2022 31.12.2021 31.12.2022 31.12.2021
NN=N1N2N1N;N;O NN3N9N:N. N1ON1N/ON7ON7
942.550 729.574 942.550 729.574
NN=N1N2N1N;N;O NN3N9N:N. OON?OON-O ON7
- - - -
N%OO N;N?N9ON?
942.550 729.574 942.550 729.574
31.12.2022 31.12.2021 31.12.2022 31.12.2021
N%OO N;N?N9ON? N-N=N1ON>N7O
729.574 817.393 729.574 817.393
N N?OO OON7N= N:N1ON,OON1ON7 OON=N?N;N9N:N?O N5N9ON?N4N.N<N1ON?O
213.164 (88.818) 213.164 (88.818)
N&O ON?O N5N9ON?N4N.N
(187) 999 (187) 999
N%OO N;N?N9ON? N;N.N>N7O
942.550 729.574 942.550 729.574
N NN;N?O NON1N9ON5N/N1
N NN;N?O N:N1N9 NON1N9ON5N/N1
1.1.2022
(N'ON5OON5N9O)
N N9OOOON5N9O
NON?ON5N;N5ONOO N=
31.12.2022
NN=N1N2N1N;N;O NN=N5O ON?ON?N;N?N3N9N:N-O N1ON1N9ON.ON5N9O
NN=OONON5O NN:N9N=N7ON?ON?N9N.ON5N9O
886.650 26.129
912.779
N ON?N2N;N-ON5N9O N5ON9OON1N;ON= N1ON1N9ON.ON5O N=
20.590 (20.590)
-
N ON?N2N;N-ON5N9O OON?OO ON9N:N?O
1.407 (689)
717
N%ON?OON5OON5N9O
1.407.295 (451.686)
955.608
2.315.941 (446.837)
1.869.105
NN=N1N2N1N;N;O NN=N5O ON?ON?N;N?N3N9N:N-O OON?OON5OON5N9O
NON1N9ON.ON5N9O
(1.587.366) 660.000
(927.366)
(1.587.366) 660.000
(927.366)
NN1N8N1ON-O N1N=N1N2N1N;N;O NN9ON.ON5N9O / (OON?OON5OON5N9O)
OON7N= NN1ON,OON1ON7 N'ON7NON?N?N9N:N?N=N?NON7O
728.575 213.164
941.739
NN=N1N2N1N;N;O NON?O ON?O N:N1ON1OO ON.N8N7N:N5 N1ON5ON8N5N/N1O OON7N= NN1N8N1ON.
NN-ON7 (OCI)
999 (187)
811
NN1N8N1ON-O AN=N1N2N1N;N;O NN9ON.ON5N9O / (OON?OON5OON5N9O)
OON7N= NN1ON,OON1ON7 N'ON7NON?N?N9N:N?N=N?NON7O
729.574 212.976
942.550
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 94 N1OO 112
NN:N8N5ON7 N&N?ON?N;N?N3N9N:N.O N#ONO OOO ON7O:
NN9N1 ON9O OON.ON5N9O 2011 N-O O 2015, N?N9 NN;N;N7N=N9N:N-O NN=ON=ONNON1N9ON/N5O N:N1N9 N?N9 NON1N9ON/N5O N N5ON9N?ON9ONNON8ON=N7O
ON?O N?N9 N5ON.ON9N5O N?N9N:N?N=N?N ON?OO N:N1ON1OON,ON5N9O N5N;N-N3ON?N=ON1N9 OON?OON5O ON9N:N,, OON?OON5N?ON=ON1N9 N=N1 N;N1N
B+NON.ON9N? N N9OON?ON?N9N7ON9N:O B; ON?O OON?N2N;N-ON5ON1N9 OON7N= ON1O.5 ON?O N,ON8ON?O 82 ON?O N.2238/1994 N:N1N9 ON? N,ON8ON? 65N
ON?O N.4174/2013, ON? N?ON?N/N? N5N:N4N/N4N5ON1N9 NN;N?N3N9N:O N-N;N5N3ON? ON?O N4N9N5N=N5ON3N5N/ON1N9 N1OO ON?N= N/N4N9N? NO N
NN;N5N3N:ON. N. N5N;N5N3N:ON9N:O N3ON1ON5N/N? ON?O N5N;N-N3ON5N9 ON9O N5ON.ON9N5O N?N9N:N?N=N?NN:N1ON1OON,ON5N9O. NN1OO ON9N= N?N;N?N:N;N.OO ON7O
ON?O ON?ON?N;N?N3N9N:N?O N5N;N-N3ON?O, N? NO NNN;N5N3N:ON.O N. ON? N5N;N5N3N:ON9N:O N3ON1ON5N/N? N5N:N4N/N4N5N9 OON7N= NON1N9ON/N1 B+NN:N8N5ON7
N&N?ON?N;N?N3N9N:N.O N#ONN7N= OON=N-ON5N9N1 ON7N= OON?N2N,N;N5N9 N7N;N5N:OON?N=N9N:N, OON? N%ON?OON3N5N/N? NN9N:N?N=N?N
NOO ON7 OON.ON7 2016 N:N1N9 NN7 N-N:N4N?ON7 ON?O B+NON.ON9N?O N N9OON?ON?N9N7ON9N:N?OB; N5N/N=N1N9 OON?N1N9ON5ON9N:N.. N ON?ON?N;N?N3N9N:N.
N1OON. N4N9N1ON7ON5N/ ON? N4N9N:N1N/O NN=N1 OON?OO ON.ON5N9 ON5 ON?ON?N;N?N3N9N:O N-N;N5N3ON? N5N=OO O ON?O N8N5OON9ON8N-N=ON?O ON;N1N9ON/N?O O OO O
N1OOO N?ON/N6N5ON1N9 OON? N,ON8ON? 36 ON?O N.4174/2013.
NN9 N1N=N-N;N5N3N:ON5O ON?ON?N;N?N3N9N:N, OON.ON5N9O N3N9N1 ON9O N5ON1N9ON5N/N5O ON?O NN N1N=N1N;OON9N:N, ON1ON1N:N,OO :
NN=N-N;N5N3N:ON5O
N'ON.ON5N9O
N N!NNNNN%N$NNN N.N$.N
2017-2022
N ON?N?N4N5OON9N:N. N&O ON?N2N?N;ON1O N:N, N#OOON.N
2022
N/N N N!NNNNN%N$NNN NN$N b NNNN NN b NN$N$NNNN$ NN$N
2017-2022
N/N NNN&N%N!NN#
2017-2022
N/N NN$N$NNNN$ N.N$.N. - N N!NNNNN%N$NNN A.T.E. (NNN%N. N'N)N!NN)
2017-2022
N/N NN$N$NNNN$ N.N$.N. - N N!NNNNN%N$NNN A.T.E. (N N!NN#NNN)
2017-2022
1.1.2021
(N'ON5OON5N9O)
N N9OOOON5N9O
NON?ON5N;N5ONOO N=
31.12.2022
NN=N1N2N1N;N;O NN=N5O ON?ON?N;N?N3N9N:N-O N1ON1N9ON.ON5N9O
NN=OONON5O NN:N9N=N7ON?ON?N9N.ON5N9O
945.178 (58.528) 886.650
N ON?N2N;N-ON5N9O N5ON9OON1N;ON= N1ON1N9ON.ON5O N=
23.550 (2.959) 20.590
N ON?N2N;N-ON5N9O OON?OO ON9N:N?O
2.899 (1.492) 1.407
N%ON?OON5OON5N9O
1.042.481 364.814 1.407.295
2.014.106 301.835 2.315.941
NN=N1N2N1N;N;O NN=N5O ON?ON?N;N?N3N9N:N-O OON?OON5OON5N9O
NON1N9ON.ON5N9O
(1.196.713)
(390.653)
(1.587.366)
(1.196.713) (390.653) (1.587.366)
NN1N8N1ON-O N1N=N1N2N1N;N;O NN9ON.ON5N9O / (OON?OON5OON5N9O)
OON7N= NN1ON,OON1ON7 N'ON7N<N1ON?N?N9N:N?N=N?NON7O
817.393 (88.818) 728.575
NN=N1N2N1N;N;O NON?O ON?O N:N1ON1OO ON.N8N7N:N5 N1ON5ON8N5N/N1O OON7N= NN1N8N1ON.
NN-ON7 (OCI)
- 999 999
NN1N8N1ON-O AN=N1N2N1N;N;O NN9ON.ON5N9O / (OON?OON5OON5N9O)
OON7N= NN1ON,OON1ON7 N'ON7N<N1ON?N?N9N:N?N=N?NON7O
817.393 (87.819) 729.574
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 95 N1OO 112
NN9 N1N=N1N2N1N;N;O NOO ON?N9 N5N9ON?N4N.NOON?N:OOON?ON= N1OO ON9O OON?OO ON9N=N-O N4N9N1ON?ON-O NO ON7O N;N?N3N9OON9N:N.O N1N>N/N1O
N:N1N9 OO N= ON?ON?N;N?N3N9N:ON= N2N,ON5O N= OO N= OON?N9ON5N/O N= N5N=N5ON3N7ON9N:N?O N:N1N9 ON1N8N7ON9N:N?O N:N1N9 OON?N;N?N3N/N6N?N=ON1N9 N2N,ON5N9 ON?O
N9OOON?N=ON?O OON=ON5N;N5OON. ON?ON?N;N?N3N/N1O N5N9ON?N4N.N
10. NN-ON4N7 (NN7N
N$N1 N2N1ON9N:N, N:N1N9 N1ON?NN:N-ON4N7 N. (N6N7NN1N=N, NOON?N;N?N3N/N6N?N=ON1N9 N4N9N1N9OON=ON1O ON1 N:N-ON4N7 N. (N6N7N
N1ON?N4N/N4N?N=ON1N9 OON?OO NOO ON?OO NNOON1N8NN1ON9N8NNON5 N:ON:N;N?ON?ON/N1, OONN;N1N
ON9O NN9N,ON:N5N9N1 ON7O OON.ON5O O N:N1N9 N-ON?ON= O O N1N:N?N;N?ON8O O:
11.NN=OON OON?N9ON5N/N1:
N N NN/N1O OO N= N:ON9ON/O N=/N?N9N:N?ON-N4O N= N:N1N9 NO N5N>N?ON;N9ON
ON7N= N7NON?O N9ON?N;N?N3N9ONN;N1NN5N:ON9NN1N=N5N>N,OON7OO N= N?N/N:O N= N5NOOON5 N=N1
OON?ON4N9N?ON9OON?ON= N?N9 OON-ON?OON5O N1N>N/N5O ON?OO. NN9N1 ON7 OON.ON7 2022 N7 N4N9N?N/N:N7ON7 ON7O N5ON1N9ON5N/N1O N4N5N= OON?N-N2N7 ON5 N-N;N5N3ON?
N1ON?NOO N= N1N:N9N=N.OO N= N5N:ON9N O ON9 N7 N1N3N?ON, N1N:N9N=N.OO N= N4N5 N ON7NON5 OON-ON7 NON7
OON.ON7 2021 N:N1N9 N5ON?N N=N-N1 N5N:ON/N N4N5N= N8N1 OON?ON?ON?N9N?OON5 ON1 N1N=ON/OON?N9ON1 N:N?N=N4ON;N9N1 OO N= N?N9N:N?N=N?N
N:N1ON1OON,ON5O N=. N N;N?N3N1ON9N1ONN9N:N-O N:N1ON1OON,ON5N9O N1N=N1N;ON5ON1N9 O O N5N>N.O:
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
1.1.2022-
31.12.2022
1.1.2021-
31.12.2021
NN1N8N1ON, N:N-ON4N7 / (N6N7NON1N9ON5N/N1O 1.743.131 (198.764) 1.743.785
(198.764)
NN-ON?O OON1N8N 24.319.250 24.319.250 24.319.250
24.319.250
NN5N/N?N=: NN-ON?O OON1N8NN= N
N#ON=N?N;N9N:O O N 24.319.250 24.319.250 24.319.250
24.319.250
N
N1ON9N:N, N:N-ON4N7 / (N6N7N 0,072 (0,008) 0,072
(0,008)
NN-ON?O OON1N8N 24.319.250 24.319.250 24.319.250
24.319.250
N
ON?ON-N;N5ON -
-
NN9N:N1N9ON 1.216.000 - 1.216.000
-
N#ON=N?N;N9N:O O N 25.535.250 24.319.250 25.535.250
24.319.250
N
N1ON9N:N, N:N-ON4N7 / (N6N7N 0,071 (0,008) 0,071
(0,008)
N N NON1N9ON5N/N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 96 N1OO 112
NON/ OO N= ON1N3N/O N= ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= N-ON?ON= N5N3N3ON1ON5N/ OON?ON7N<N5N9OON5N9O OON=N?N;N9N:N?O ON?ON?O b, 13.141.915 N3N9N1
ON7N= NON1N9ON5N/N1 N:N1N9 ON?N= N N.
12. N#ONON9ON5N9ON.ON5N9O:
NN9 N#ONON9ON5N9ON.ON5N9O N1N=N1N;ON?N=ON1N9 O O N1N:N?N;N?ON8O O:
N NON5N/N1
NN.ON5N4N1 - NN9N:O ON5N4N1
NON/ON9N1 & N$N5ON=N9N:N, NON3N1
NN5ON1ON?ON9N:N, N
N7O/N:O O N5N>N?ON;N9ON
NON9ON;N1 N:N1N9 N;N?N9OO O
N5N>N?ON;N9ON
N#ON=N?N;N? NN=OON
N N1N3N/O N=
NN>N/N1 NON.ON7O
1.1.2022 8.286.895 5.005.640 885.866 14.178.401
N ON?ON8N.N:N5O - 3.000 1.600 4.600
N#ON=N1N;N;N1N3N - 9 - 9
NN5N9OON5N9O / NN9N1N3ON1ON-O (174.293) (4.021.883) (262) (4.196.438)
31.12.2022 8.112.602 986.767 887.204 9.986.573
NON?ON2N-ON5N9O
1.1.2022 (842.747) (4.520.052) (885.866) (6.248.665)
N ON?ON8N.N:N5O (70.352) (51.344) (3.390) (125.086)
N#ON=N1N;N;N1N3N - 2 - 2
NN5N9OON5N9O 174.866 3.910.413 2.052 4.086.741
31.12.2022 (738.233) (660.982) (887.204) (2.287.009)
NN=N1OO ON2N5OON7 NN>N/N1
31.12.2021 7.444.148 485.588 - 7.929.736
31.12.2022 7.374.369 325.785 0 7.699.564
N NO N:N1N9 NON1N9ON5N/N1
NN.ON5N4N1 - NN9N:O ON5N4N1
NON/ON9N1 & N$N5ON=N9N:N, NON3N1
NN5ON1ON?ON9N:N, N
N7O/N:O O N5N>N?ON;N9ON
NON9ON;N1 N:N1N9 N;N?N9OO O
N5N>N?ON;N9ONO
N#ON=N?N;N? NN=OON
N N1N3N/O N=
NN>N/N1 NON.ON7O
1.1.2021 8.286.895 4.991.044 881.708 14.159.647
N ON?ON8N.N:N5O - 14.590 4.158 18.748
N#ON=N1N;N;N1N3NN:N-O NN9N1ON?ON-O - 7 - 7
NN5N9OON5N9O / NN9N1N3ON1ON-O - - - -
31.12.2021 8.286.895 5.005.640 885.866 14.178.401
NON?ON2N-ON5N9O
1.1.2021 (768.617) (4.470.413) (881.708) (6.120.738)
N ON?ON8N.N:N5O (74.130) (49.639) (4.158) (127.927)
NN?N9ON-O NN5ON1N2N?N;N-O - - - -
NN5N9OON5N9O - - - -
31.12.2021 (842.747) (4.520.052) (885.866) (6.248.665)
NN=N1OO ON2N5OON7 NN>N/N1
31.12.2020 7.518.278 520.631 - 8.038.909
31.12.2021 7.444.148 485.588 - 7.929.736
N%OO N;N?N9ON? N ON?ON8N.N:N5O/ N%OO N;N?N9ON?
1.1.2022 (AON?N 31.12.2022
N ON?N?N4N5OON9N:N.
N&O ON?N2N?N;ON1O N:N, N#OOON.N
NNNN
- 100,00% 101.000 101.000
N#ON=N?N;N? - 101.000 - 101.000
NON1N9ON5N/N1
N N?ON?OOO
N#ON
NN5N9OON5N9O
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 97 N1OO 112
NN1ON, ON7N= OON-ON?OON1 OON.ON7 N7 NON1N9ON5N/N1 N/N4OOON5 ON7N= N:N1ON, 100% N8ON3N1OON9N:N. N5ON1N9ON5N/N1 B+N ON?N?N4N5OON9N:N.
N&O ON?N2N?N;ON1O N:N, N#OOON.NNN?N=N?OOO OO ON7 NNNB; N7 N?ON?N/N1 N-ON5N9 ON1N= N1N=ON9N:N5N/NON9O N5ON5N=N4OON5N9O OON?N= ON?N
NN N.
13. NN?N9ON-O N5ON5N=N4OON5N9O:
NN9 N;N?N9ON-O N5ON5N=N4OON5N9O ON7O N5ON1N9ON5N/N1O N1N=ON9OON?OO ON5ON?ON= ON7N= N1N>N/N1 N:ON.ON7O OONON5 NN?N9N=N?OON1N>N/N5O ON5ON=N9N:ON=
N-ON3O N= N:N1N9 NN=ON=ON.
N$N? OOO N;N?N9ON? ON?O N;N?N3N1ON9N1ONOO N= N5ON5N=N4OON5O N= N:N1ON, ON7N= 31/12/2022 ON?ON?O b, 1.376.212 (31/12/2021
ON?ON?O b, 1.376.212), N1ON?ON, ON7N= N1N>N/N1 N:ON.ON7O ON7O OON N5ON1N9ON5N/N1 B+NNNNNN NNNNN)N NNB;.
14. NN N:N1N9 N;N?N9ON-O N1ON1N9ON.ON5N9O:
NN9 OON=N?N;N9N:N-O N1ON1N9ON.ON5N9O ON?O NNN1O N1N=N1N;ON?N=ON1N9 O O N1N:N?N;N?ON8O O:
N NN9N?N/N:N7ON7 ON7O N5ON1N9ON5N/N1O OON?N2N1N/N=N5N9 N:N1ON, ON,N3N9N1 ON1N:ON9N:N. ON5 N5ON.ON9N1 N5ON1N=N5N>N-ON1ON7 ON7O N5N9OOON1N>N9NOO N=
N1ON1N9ON.ON5O N= ON7O N:N1N9 OON?N2N1N/N=N5N9 N1N=N1N;O N3O O ON5 N4N9N1N3ON1ON. N1OOON= OO N= N1ON1N9ON.ON5O N= ON?O N:ON/N=N5N9 N1N=N5ON/N4N5N:ON5O
N5N/OOON1N>N7O, N5ON1ON ON7N= N1OON. ON7O OON=ON7ON7ON9N:O ON7ON1O N:N1N9 OO ON/O N=N1 ON1ON5N9 N=N1 N4N9N5N:N4N9N:N5N/ ON9O N1ON1N9ON.ON5N9O
ON?O N-ON5N9 N1ON?N.
31.12.2022 31.12.2021 31.12.2022 31.12.2021
NNNNNN NNNNN)N NN 1.376.212 1.376.212 1.376.212 1.376.212
N#ON=N?N;N? 1.376.212 1.376.212 1.376.212 1.376.212
N NN;N?O NON1N9ON5N/N1
31.12.2022 31.12.2021 31.12.2022 31.12.2021
N N5N;N,ON5O 885.766 1.041.732 885.766 1.041.732
NON1O. NON1N9ON.ON5N9O N:N1ON, OON=N4N5N
N5N=N4N9N1ON-ON?N=ON?O N5ON9ON5N9ON.ON5O
2.115.393 2.111.983 2.115.393 2.111.983
N#ON=N?N;N? 3.001.159 3.153.715 3.001.159
3.153.715
NN5N/N?N=: N OO N2N;N5ON7 N3N9N1 N5ON9OON1N;N5N/O N1ON1N9ON.ON5N9O (718.050) (98.123) (718.050) (98.123)
N%OO N;N?N9ON? N5NON5O N= 2.283.108 3.055.592 2.283.108 3.055.592
31.12.2022 31.12.2021 31.12.2022 31.12.2021
N%OO N;N?N9ON? N-N=N1ON>N7O
(98.123) - (98.123) -
N'ON7ON9N
- - -
NON9N2N,OON=ON7 N1ON?ON5N;N5ON
(619.927) (98.123) (619.927) (98.123)
N%OO N;N?N9ON? N;N.N>N7O
(718.050) (98.123) (718.050) (98.123)
N N NON1N9ON5N/N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 98 N1OO 112
N$N1 N1N=O ON-OO ON?ON, N1ON1N9ON.ON5O N= N1ON?ON?ON= N:OON/O O ON? N-ON3N? ON7O N#ON:N9N,O. N N5ON1N9ON5N/N1 N5N/N=N1N9 N ON7O NN=N1N4O ON?O
NN?N9N=N?OON1N>N/N1O N ON?ON?OOO 40%. N OON3N:N5N:ON9N N1ON1N/ON7ON7 N1ON?ON, ON-OON5ON9O N4N9N:N1OON9N:N-O N4N9N5N:N4N9N:N.ON5N9O.
NN9 N4N9N5N:N4N9N:N.ON5N9O N-ON?ON= N5N:N4N9N:N1OON5N/ N1OO ON? N#ON NON9N:ON1ON5N/N1O N:N1N9 N1N=N1N N1ON?ON,ON5N9O N5N=OO O ON?O 2023
N NN9N?N/N:N7ON7 N:N1N8OO N:N1N9 N?N9 NN?N N#ON ON7O N5ON1N9ON5N/N1O N5N:ON9N O ON9 N7 OON3N:N5N:ON9N N1OO ON1ON7 N1OO
ON? N#ON NON9N:ON1ON5N/N1O N4N5N= N8N1 N-ON5N9 N1ON=N7ON9N:N. N-N:N2N1ON7 N3N9N1 ON7N= NON1N9ON5N/N1.
15. N ON?N:N1ON1N2N?N;N-O N:N1N9 N;N?N9ON-O N1ON1N9ON.ON5N9O:
NN9 N ON?N:N1ON1N2N?N;N-O N:N1N9 N;N?N9ON-O N1ON1N9ON.ON5N9O ON?O NNON5N/N1O N1N=N1N;ON?N=ON1N9 O O N1N:N?N;N?ON8O O:
16. NN1ON1ON:N5ON1OON9N:N, OON
N$N1 N:N1ON1ON:N5ON1OON9N:N, OONN;N?O N:N1N9 ON7O NON1N9ON5N/N1O N1N=N1N;ON?N=ON1N9 O O N1N:N?N;N?ON8O O:
31.12.2022 31.12.2021 31.12.2022 31.12.2021
N ON?N:N1ON1N2N?N;N-O
282 621 282 621
NON1N9ON.ON5N9O N1OO NN;N;N7N=N9N:O NN7N
160.757 160.757 160.757 160.757
NON1OOOOO N8N5ON
12.986 24.936 12.986 24.936
N'ON5OOON5O NN9N,ON?ON?N9
300.996 - 253.272 -
N'ON5OOON5O NON/N4N9N:N?N9
150.000 - 150.000 -
NN&NN
241.479 241.479 241.479 241.479
N&N N NN9OOON1N:ON-N?O
275.598 249.475 275.598 249.475
NN?N9ON?N/ N&O ON?N9
344 13.724 344 13.724
N#ON=N?N;N?
1.142.441 690.992 1.094.717 690.992
NN5N/N?N=: N OO N2N;N5ON7 N3N9N1 N5ON9OON1N;N5N/O N1ON1N9ON.ON5N9O
(150.000) - (150.000) -
N#ON=N?N;N?
992.441 690.992 944.717 690.992
31.12.2022 31.12.2021 31.12.2022 31.12.2021
N%OO N;N?N9ON? N-N=N1ON>N7O - -
N'ON7ON9NN7 - - - -
NON9N2N,OON=ON7 N1ON?ON5N;N5ON (150.000) - (150.000) -
N%OO N;N?N9ON? N;N.N>N7O (150.000) - (150.000) -
N N NON1N9ON5N/N1
31.12.2022 31.12.2021 31.12.2022 31.12.2021
N#O ON5ONO N-ON3O N= 44.339.934 44.339.934 44.339.934 44.339.934 44.339.934
N N;N-N?N=: NON?ON5N;N-ON
N1N=N1N3N=O ON/OON7N:N1N=
- - - -
NN5N/N?N=: N$N (40.124.635) (40.124.635) (40.124.635) (40.124.635)
N#ON=N?N;N? 4.215.299 4.215.299 4.215.299 4.215.299
N N
NON1N9ON5N/N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 99 N1OO 112
N#N7N O ON9 OON N ON9O N2N1ON9N:N-O N;N?N3N9OON9N:N-O N1OON-O ON?O N?N N7 NN9N?N/N:N7ON7 N:N1ON, ON,N3N9N1
ON1N:ON9N:N., N1N=N1N ON7N= N-N:N4N?ON7 N?ON9OON9N:N.O N1OO ON1ON7O N:N1N9 ON7N= ON5N;N5ON9N4N9N:N/N1 ON7O OOO N8N5ON7O N1N=N1ON?ON9N:N,
NN4N9N1N9ON7ON/N5O N:N1N9 N4N9N5N:N4N9N:N.ON5N9O, OON9N= OON?N2N5N/ ON5 N1N>N9N?N;O N3N7ON7 ON7O N1N=N1N:ON7ON9NOO N= N1ON1N9ON.ON5O N=
N1OO NN1ON1ON:N5ON1OON9N:N, N#ONON?O ON1ON1NN1N=N5N/OOON1N:ON5O NON7N= N?N;N?N:N;N.OO ON7 ON?O N-ON3N?O ON?O
N:N1N8N5N
N NN9N?N/N:N7ON7 ON7O N5ON1N9ON5N/N1O OON?N2N1N/N=N5N9 N:N1ON, ON,N3N9N1 ON1N:ON9N:N. ON5 N5ON.ON9N1 N5ON1N=N5N>N-ON1ON7 ON7O N5N9OOON1N>N9N
N1N=O ON-OO N1ON1N9ON.ON5O N= ON7O.
17. NN5OON7ON, N:N1N9 OON7NN8N-ON9N
N$N1 N4N9N1N8N-ON9NN1N=ON9OON?OO ON5ON?ON= NON1NNNON7O NON1N9ON5N/N1O N:N1N8OO N:N1N9 OON1ON5N6N9N:N-O
N:N1ON1N8N-ON5N9O N4N9N1N8N-ON9NOOOON7 N6N.ON7ON7.
18. NN5ON?ON9N:O N:N5ON,N;N1N9N?:
N$N? NN:N5ON,N;N1N9N? ON7O NON1N9ON5N/N1O N1ON?ON5N;N5N/ON1N9 N1OO 24.319.250 N:N?N9N=N-O ON;N.OO O N5N>N?ON;N7NN
N?N=N?NN/N1O b, 0,30 N7 N:N,N8N5 N<N/N1. N$N? OON=N?N;N? ON?O NON1N;N1N/N?O N1N=N-OON5ON1N9 ON5 b, 7.295.775.
N NON1N9ON5N/N1 ON5 N1N:N?N;N?ON8N/N1 ON7O OONO N=N/N1O ON7O NON1N9ON5N/N1O NNON3N1N=N9ON CAPITAL LIMITEDb N:N1N9 OO N=
OON5ON9N:ON= OON?N7N3N?ON N1N=N1N:N?N9N=OON5ON= ON7O, O OO O N:N1N9 ON7O N1OO 08.11.20222 N OO ON:N;N7ON7O ON5 N-N:ON1N:ON7
N3N5N=N9N:N. OON=N-N;N5OON7 ON7N= N$ON/ON7 29 NN?N-N2022 N:N1N9 ON7O N5ON1N=N1N;N7OON9N:N.O OON=N5N4ON/N1ON7O ON7O 07.12.2022,
N5N3N:ON/N8N7N:N1N= N?NN:N1N9 OONNON7N= N5N9ON7N3N7ON9N:N. N-N:N8N5ON7 ON?O NN9N?N9N:N7ON9N:N?O N#ONON7O N5ON1N9ON5N/N1O,
ON1 N8N-NN7NN7O N:N1N9 OON3N:N5N:ON9NNNON1N9ON5N/N1O-NN:N4N?ON7
ON/ON;O N= N:ON.ON7O N ("Warrantsb N5ON/ N - "N4N9N:N1N9ON OON?N1N/ON5ON7Ob ) N N1ON?N:N;N5N9ON ON?O
N4N9N:N1N9ONOON?ON/NOO N= ON1N;N1N9ON= NOON-O ON7O NON1N9ON5N/N1O "LDA CAPITAL LIMITEDb ON5 N5N:ON-N;N5ON7
OO N= OON5ON9N:ON= O OO N= ON7O OON ON7O NON1N9ON5N/N1O N ON?N= O O N,N=O N?ON3N1N=N9ON NN9N4N9N:O ON5ON1, N5N3N:ON/N8N7N:N5
N?NN7 N-N:N4N?ON7 1.216.000 NN9N:N1N9O N<N,OO N= NN3N?ON,O NN?N9N=ON= NN5ON?OON= N-N=N1N=ON9 OON?N:N1N8N?ON9ONON9N
0,453 N5OOO N1N=N, NN?N9N=N. NN5ON?ON. (O O N1OON. N5N=OO N ON5 N:N,N8N5 N-N=N1 OO N= N1N=O ON-OO N4N9N:N1N9O NN
N4N9N,ON:N5N9N1 N,ON:N7ON7O OO N= N5N= N;O N3O N4N9N:N1N9O NOON/N1 (3) N-ON7 OON-O ON?O OON?N1N=N1ON5OO NN5ON5N=N4OON. N:N1N9 N
N1ON?N:N;N5N9ONON/NN5OO OO N=.
31.12.2022 31.12.2021 31.12.2022 31.12.2021
N$N1N 9.592 7.825 8.716 7.825
NN1ON1N8N-ON5N9O O ON5O O N:N1N9 OON?N8N5ON 886.452 2.846.828 878.706 2.846.828
N#ON=N?N;N? 896.044 2.854.653 887.422 2.854.653
N NN;N?O
NON1N9ON5N/N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 100 N1OO 112
19. NON?N8N5N
N$N1 N1ON?N8N5N N1N=N1N;ON?N=ON1N9 O O N5N>N.O:
N$N1N:ON9N:O NON?N8N5NN#ONON7N= N5N;N;N7N=N9N:N. N5ON1N9ON9N:N. N=N?NN?N9 N5ON9ON5N9ON.ON5N9O OON?OON5N?ON=ON1N9 N=N1
NON?ON;N,ON9OON?N= ON? 5% ON?O N5ON.ON9N?O N:N1N8N1ON?O N:N-ON4N?OO ON?OO, O OO O N1OOO N1ON5N9N:N?N=N/N6N5ON1N9 OON1 N2N9N2N;N/N1
ON?OO, ON5 ON1N:ON9N:O N1ON?N8N5NNON? N1ON?N8N5NN1OOO N=N1 N1N=N-N;N8N5N9 OON? N-N=N1 OON/ON? ON?O N:N1ON1N2N5N2N;N7N
NN:N5ON1N;N1N/N?O. N$N? N1ON?N8N5NN1OOO N4N5N= N4ON=N1ON1N9 N=N1 N4N9N1N=N5NN:N1ON, ON7 N4N9N,ON:N5N9N1 ON7O N;N5N9ON?OON3N/N1O
ON7O NON1N9ON5N/N1O.
NON?ON?N;O N3N7ON1 NON?N8N5N: N$N1 N1ON?ON?N;O N3N7ON1 N:N1N9 N5N9N4N9N:OO ON?ON?N;N?N3N7N8N-N=ON1 N1ON?N8N5N
N1N=ON9OON?OO ON5ON?ON= N-ON?N4N1 OO N:O N=, ON1 N?ON?N/N1 N5N/ON5 N5N/N=N1N9 N1ON?ON?N;O N3N7ON1 N. N-ON?ON= ON?ON?N;N?N3N7N8N5N/ N15% OON7N=
ON7N3N. ON?OO. N$N? OON3N:N5N:ON9NN-ON?N4N? N4N5N= N5N/N=N1N9 ON?ON?N;N?N3N7ON-N? OOO ON7N= OON?O OO N8N5ON7 O ON9 OON,OON?ON= N5ON1ON:N.
N:N-ON4N7 N1OO ON1 N?ON?N/N1 N N=N1 OON7N N1N=ON/OON?N9ON1 N1ON?ON?N;O N3N7ON1 N1ON?N8N5N NN5 N2N,ON7 ON7N=
NN;N;N7N=N9N:N. ON?ON?N;N?N3N9N:N. N=N?N N1OOO ON? N1ON?N8N5N N5N>N1N9ON5N/ON1N9 ON?O OO ON?O N5N9ON?N4N.N OOO ON7N=
OON?O OO N8N5ON7 O ON9 N4N5N= N8N1 N4N9N1N=N5N OON?OO N N NON1N9ON5N/N1 N4N5N= OON?ON/N8N5ON1N9 N=N1 N4N9N1N=N5N/N ON?
OON3N:N5N:ON9N N1ON?N8N5N N:N1N9 N5ON?N N4N5N= N-ON5N9 OON?N2N5N/ OON?N= OON?N;N?N3N9ON N1N=N1N2N1N;N;O N OO ON?O
N5N9ON?N4N.NON?O N8N1 N.ON1N= N1N=N1N3N:N1N/N?O N:N1ON, ON7N= ON5ON/OOO ON7 N4N9N1N=N?NON?O N1ON?N8N5N N#N5 ON5ON/OOO ON7
N4N9N1N=N?NN:N. OON?OON-O ON7 N8N1 N1N=N-N;N8N5N9 ON5 b, 380.328.
NN9N4N9N:N, NON?N8N5N N#ON N ON7N= N5N;N;N7N=N9N:N. N5ON1N9ON9N:N. N=N?N N?N9 N5ON9ON5N9ON.ON5N9O N N=N1
N4N9N1ON7ON?ON= N5N9N4N9N:N, N1ON?N8N5N N4N/OO O N9N4N9N1N/ON5ON? ON:N?OO , N-ON5N9ON1 N1OO N1OO ON1ON7 OO N= N ON?OO OON7N=
N3N5N=N9N:N. OON=N-N;N5OON7, N. N5N,N= N1ON1N9ON5N/ON1N9 N1OO ON? NN1ON1OON1ON9N:O . N$N? N5N9N4N9N:O N1ON?N8N5NN4N7N
N OON?N7N3N?ON
NON?N8N5NN5ON;N?N3N7O N1N>N/N1O: N OON5ON1N>N/N1 N1ON?ON/NN7 N?ON?N/N1 ON7N= 31 NN5N:N5N2022 N1N=N5OOO ON1N= ON5
b, 4.343.674 N4N7NN2N1ON9ON OON7N= N1ON?ON/NN1OO N1N=N5N>N,OON7ON?OO N5N:ON9N OO N= N5N4N1ON9N:ON=
N5N:ON,ON5O N= N:N1N9 OO N= N:ON9ON9N1N:ON= N5N3N:N1ON1OON,ON5O N= ON7O NON1N9ON5N/N1O N:N1N9 ON?O NNO.
31.12.2022 31.12.2021 31.12.2022 31.12.2021
N$N1N:ON9N:O N1ON?N8N5N 1.670.942 1.670.942 1.670.942 1.670.942
NON?ON?N;N?N3N7ON? N1ON?N8N5NO N4N9N:N1OON9N:N?
OONN9N:O N/N4OON
1.278.762 1.278.762 1.278.762 1.278.762
NN?N9ON, N1ON?N8N5N 698.835 698.835 698.835 698.835
NON?N8N5NN7 ON/ON;O N= warrants 57.152 - 57.152 -
3.705.691 3.648.539 3.705.691 3.648.539
NON?N8N5NN/N1O 4.343.674 4.343.674 4.343.674 4.343.674
N#ON=N?N;N? 8.049.365 7.992.213 8.049.365 7.992.213
N N
NON1N9ON5N/N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 101 N1OO 112
NON1N:O N;N?ON8N5O N1N;N;N1N3N-O (NON5 N1N4N9N1N=N-N<N7ON1 N:N-ON4N7) N1ON?ON?ON= ON7N= OON5ON1N>N/N1 N1ON?ON/NOO N= ON1N3N/O N=
ON?O OO N;N?ON=ON1N9 N. N4N9N1N3ON,ON?N=ON1N9.
NON?N8N5N N-N:N4N?ON7O ON/ON;O N= warrants: NN1ON, ON7N= OON-ON?OON1 OON.ON7 N:N1N9 N N1OO ON1ON7 ON7O NN5N=N9N:N.O
N#ON=N-N;N5OON7O N1ON?ON1ON/OON7N:N5 N1ON>N7ON7 N N:N5ON1N;N1N/N?O N ON1ON1N/ON7ON7 OO N= ON1N;N1N9ON= N N
N-N:N4N?ON7O ON/ON;O N= warrants. NOO ON7N= N-N:N4N?ON7 N1OON. OON?N-N:OON5 OON5ON9N:O N1ON?N8N5N
N:N1N8N1ON. N8N-ON7 ON7O N5ON1N9ON5N/N1O.
20. NN,N=N5N9N1:
N$N1 N4N,N=N5N9N1 ON?O NNN-ON?ON= ON?ON7N3N7N8N5N/ N1OO NN;N;N7N=N9N:N-O OON,ON5N6N5O N:N1N9 N5N/N=N1N9 N5N:ON5OON1ONON5 N5OOO. N$N1
ON?ON, ON?O N5N/N=N1N9 ON;N7OO ON-N1 N5N=OO O N5N=O O N-ON?OO N1OO ON7N= N7NON?O N9ON?N;N?N3N9ONON1ON1N:ON7ON/N6N?N=ON1N9 O O
N2ON1OOOOO N8N5ON N5N=O ON1 ON?ON, ON?O N5N/N=N1N9 ON;N7OO ON-N1 ON5 N OON,N4N9N?, ON1ON1N:ON7ON/N6N?N=ON1N9 O O
N N$N1 N4N,N=N5N9N1 ON?O NN N:N1N9 ON7O NON1N9ON5N/N1O N1N=N1N;ON?N=ON1N9, N:N1ON, N:OON9N? OON7N O O
N1N:N?N;N?ON8O O:
H N5ON1N9ON5N/N1 N:N1ON-N;N7N>N5 ON5 OONNON7N= CEPAL HELLAS N:N1N9 DoValue N3N9N1 N5N>O ON;N7ON7 ON?O OON=O N;N?O ON7O
N?ON5N9N;N.O ON?O OON?N-N:OON5 N1OO ON7N= N:N1ON,OOO ON7 ON7O N5N3N3ON7ON9N:N.O ON?O N%ON?N:N1ON1OON.N
OON=N1N;N;N1N3N. OON?N-N:OON5 N:N-ON4N?O ON?ON?O b, 2.950.530 ON? N?ON?N/N? N:N1ON1OO ON.N8N7N:N5 OON1 N1ON?ON5N;N-ON ON7O
OON-ON?OON1O OON.ON7O.
21. N ON?N2N;N-ON5N9O N3N9N1 ON1ON?ON-O OON?O ON?OO N5ON3N1N6N?NN?OO:
N OON?OON-O ON7 ON?O NN N:N1N9 ON7O NON1N9ON5N/N1O OON?O ON1 OOO OO ON1 ON?O N5ON3N,N6N?N=ON1N9 OON7N= NN;N;N,N4N1, N3N9N1 ON7N=
NN:N1ON1N2N?N;N. ON1ON?OON= N1N=N,N;N?N3N1 NON? OOO N=N? ON7O OON?O ON7ON5ON/N1O ON?O N:N1N8N5N=O O, OON?ON
N1ON5N9N:N?N=N/N6N5ON1N9 NN2N,ON7 ON? N1N=N1NN=N1 N:N1ON1N2N;N7N8N5N/ N4N5N4N?ON;N5ONN4N9N:N1N/O NON?O N:N,N8N5 N5ON3N1N6O N
N:N1ON, ON7N= N7N ON?O N9ON?N;N?N3N9ON OON?N5N>N?ON;N?ON OON7N= ON1ON?OON1 ON?O N1N>N/N1, ON5 OON-ON7 N ON?N=
OON?N2N;N5OO N OOO N=N? N:N1ON1N2N?N;N.O ON?O. NN9 N4N?ON;N5ON ON1ON?ON-O N:N,N8N5 ON5ON9O N4N?O N5ON9N2N1OON=N?ON= ON1
N1ON?ON5N;N-ON N1N=ON/OON?N9ON7 N1ON>N7ON7 ON7O OON=ON1N>N9N?N4N?ON9N:N.O OON?OON-O ON7O.
NN9 ON;N7OO NON1ON?OON= ON?O N4N9N5N=N5ON3N?ON=ON1N9 OON?OO OON1N;N;N.N;N?OO ON?O N1ON?OO ON?ON= N;O N3O OON=ON1N>N9N?N4N?ON.ON5O O
NN=ON1N>N9N?N4N?ON9N:N. OON?OON-O ON7.
NON1O/ON
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NN1N:O/ON
OON?OON5OON5N9O
NN8N=N9N:N. N$ON,ON5N6N1 ON7O NN;N;N,N4N?O
401.988 - 2.769.980 -
N$ON,ON5N6N1 N N5N9ON1N9OO
- - 1.203.086 -
NN?N9ON-O NN1N=N5N9N1N:N-O N%ON?OON5OON5N9O
- 3.819.529 - 3.968.137
N#ON=N?N;N? N4N1N=N5N9N1N:ON= OON?OON5OON5O N=
401.988 3.819.529 3.973.067 3.968.137
N N
31.12.2022 31.12.2021
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 102 N1OO 112
N N:N/N=N7ON7 ON7O N:N1N8N1ON.O OON=ON1N>N9N?N4N?ON9N:N.O OON?OON-O ON7O N-ON5N9 O O N1N:N?N;N?ON8O O:
N OON?OON-O ON7 ON?O NN N:N1N9 ON7O NON1N9ON5N/N1O N3N9N1 N:N1ON1N2N?N;N. N1ON?N6N7N OON? OON?OO ON9N:O ON7O ON?O
N1ON?OO ON5N/ N;O N3O OON=ON1N>N9N?N4N?ON.ON5O O OON?ON4N9N?ON/ON8N7N:N5 N2N,ON5N9 N1N=N1N;N?N3N9OON9N:N.O NN7 N?ON?N/N1 N5N:ON?N=N.N8N7N:N5
N1OO N1N=N5N>N,OON7ON7 N5ON1N9ON5N/N1 N1N=N1N3N=O ON9ON
22. N ON?NOON5N9O:
NN9 OON=N?N;N9N:N-O OON?OON5OON5N9O ON?O NN N:N1N9 ON7O NON1N9ON5N/N1O OON?O OON?N N:N1N9 N;N?N9ON?OO OON/ON?OO
N1N=N1N;ON?N=ON1N9 O O N1N:N?N;N?ON8O O:
1.1.2022-
31.12.2022
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NN1N8N1ON. OON?OON-O ON7 OON7N= N1OON. ON7O OON.ON5O O 6.395 1.461 6.395 1.461
N N?OO ON?O N:N1ON1OO ON5N/ON1N9 N1ON5ON8N5N/N1O OON7N= NN1N8N1ON. NN-ON7 (OCI) (852) 4.539 (852) 4.539
NN>N?N4N1 ON?O N1N=N1N3N=O ON/ON8N7N:N1N= OON1 N1ON?ON5N;N-ON
1.405 395 1.405 395
NN1N8N1ON. N%ON?OON-O ON7 OON?N= NON?N;N?N3N9ON
6.948 6.395 6.948 6.395
N NN?O NON1N9ON5N/N1
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N#OOON1ON9N:N, ON?O N:N1N8N1ON?O ON5ON9N?N4N9N:N?O N:O OON?OO OON=ON1N>N9N?N4O ON7ON7O
NO OON?O OON7ON5ON/N1O 1.357 384 1.357 384
N'ON7NN9N:N?N=N?N N:O OON?O 48 11 48 11
N#ON=N?N;N9N:N. OON-O ON7 OON1 N1ON?ON5N;N-ON<N1ON1 1.405 395 1.405 395
N#ONON?OON5OON5O N= ON1ON?OON=
N N1ON?OON1 N1N>N/N1 OON?OON-O ON7O N-N=N1ON>N7O OON.ON7O 6.395 1.461 6.395 1.461
NO OON?O OON7ON5ON/N1O 1.357 384 1.357 384
N'ON7NN9N:N?N=N?N N:O OON?O 48 11 48 11
N N;N7OO N8N5N/ON5O ON1ON?ON-O - - - -
NN=N1N;N?N3N9OON9N:N, N:N-ON4N7/(N6N7N) (852) 4.539 (852) 4.539
N N1ON?OON1 N1N>N/N1 OON?OON-O ON7O OON? ON-N;N?O ON7O OON.ON7O 6.948 6.395 6.948 6.395
N NN;N?O
NON1N9ON5N/N1
N N1ON1N4N?ON-O N1N=N1N;N?N3N9OON9N:N.O N<N5N;N-ON7O
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NON9OO N:N9N? N ON?N5N>O ON;N7ON7O 3,53% 0,75%
NN=N1NN=N7 NN5N;N;N?N=ON9N:N. NON>N7ON7 N 2,20% 1,80%
N N;N7N8O ON9ON 2,20% 1,80%
NN7NN1ON9N:N-O N N1ON1N4N?ON-O
NN=N7ON9NON7ON1
NN=N9N:N1N=O ON7ON1
N ON9N1 NN;N9N:N/N1O N#ON=ON1N>N9N?N4O ON7ON7O
N N?ON?OOO N1ON?OO ON.ON5O N= (Turnover)
EVK 2000
50% EVK 2000
62
0,00%
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 103 N1OO 112
23. N#ON=N1N;N;N1N3N-O N:N1N9 N%OO N;N?N9ON1 N
N$N? OON=N?N;N? OO N= N1ON1N9ON.ON5O N= N:N1N9 OON?OON5OON5O N= N1OO N:N1N9 OON?O OON=N4N5N4N5NNON7N= N5ON1N9ON5N/N1 N:N1ON, ON7N= N-N=N=N?N9N1
ON?O N.N.N . 24 N1N=N1N;ON?N=ON1N9 OON?N= ON/N=N1N:N1 ON?O N1N:N?N;N?ON8N5N/, N:N1N8OO N:N1N9 N?N9 N1NN2N-O OO N= N4N9N5ON8ON=ON9N:ON= OON5N;N5OON=
ON7O N5ON1N9ON5N/N1O N:N1N9 ON?O N?N<N/N;N?O N3N9N1 ON7N= OON.ON7 01.01-31.12.2022 N:N1N9 01.01 b 31.12.2021.
N'ON.ON7 2022
N N?ON, N5N:OON1ON
NNNNNN#
NN$NNN!NNN
N1) NON1N9ON.ON5N9O
2.115.393
2.115.393
N2) N%ON?OON5OON5N9O
254.747
5.858.043
N3) N%ON?OON5OON5N9O OON?O NN7 ON7O NN9N?N/N:N7ON7O
-
-
N4) N#ON=N1N;N;N1N3N-O N:N1N9 N1NN4N9N5ON8ON=ON9N:ON= OON5N;N5OON= N:N1N9 NN4N9N?N/N:N7ON7O
-
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NN9 N1ON1N9ON.ON5N9O N:N1N9 N?N9 OON?OON5OON5N9O ON7O N5ON1N9ON5N/N1O N:N1N9 ON?O N?NOON?O OON=N4N5N4N5NNN1N=N1N;ON?N=ON1N9 O O
N5N>N.O:
NN$NNN!NNN
NON1N9ON.ON5N9O
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2.115.393
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NN?N9ON-O OON=N4N5NN.ON5N9O
254.747
5.858.043
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2.115.393
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NN?N9ON-O OON=N4N5NN.ON5N9O
254.747
5.858.043
31.12.2022 31.12.2021 31.12.2022 31.12.2021
N ON?N 4.367.728 4.800.308 4.367.728 4.800.308
NON1N N N;N7OO ON-N1 40.650 40.650 40.650 40.650
N&O ON?N9 N:N1N9 N$N-N;N7 75.026 75.862 75.026 75.862
NOON1N;N9OON9N:N-O OON?OON5OON5N9O 3.933 3.967 3.933 3.967
NN?N9ON-O N2ON1OOOOO N8N5ON 4.000 - - -
NN>N?N4N1 OON.ON5O O N4N?ON;N5ON 30.976 30.976 30.976 30.976
N#ON=N?N;N? 4.522.313 4.951.763 4.518.313
4.951.763
N N
NON1N9ON5N/N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 104 N1OO 112
N'ON.ON7 2021
N N?ON, N5N:OON1ON
NNNNNN#
NN$NNN!NNN
N1) NON1N9ON.ON5N9O
2.136.919
2.136.919
N2) N%ON?OON5OON5N9O
6.006.903
6.006.903
N3) N%ON?OON5OON5N9O OON?O NN7 ON7O NN9N?N/N:N7ON7O
-
-
N4) N#ON=N1N;N;N1N3N-O N:N1N9 N1NN4N9N5ON8ON=ON9N:ON= OON5N;N5OON= N:N1N9 NN4N9N?N/N:N7ON7O
-
-
NN9 N1ON1N9ON.ON5N9O N:N1N9 N?N9 OON?OON5OON5N9O ON7O N5ON1N9ON5N/N1O N:N1N9 ON?O N?NOON?O OON=N4N5N4N5NNN1N=N1N;ON?N=ON1N9 O O
N5N>N.O:
NN$NNN!NNN
NON1N9ON.ON5N9O
N%ON?OON5OON5N9O
NN?N9N=N?OON1N>N/N5O OON9O N?ON?N/N5O OON
2.111.983
b
NN?N9ON-O OON=N4N5NN.ON5N9O
24.936
6.006.903
NNNNNN#
NON1N9ON.ON5N9O
N%ON?OON5OON5N9O
NN?N9N=N?OON1N>N/N5O OON9O N?ON?N/N5O OON
2.111.983
b
NN?N9ON-O OON=N4N5NN.ON5N9O
24.936
6.006.903
24. NN5ONN?OON5OON5N9O:
NN1ON, ON7N= 31.12.2022 OON/OON1N=ON1N9 N1N3O N3N-O N:N1N9 N4N9N1N9ON7ON/N5O ON5ON=N9N:ON= N-ON3O N= N:N1ON, ON7O N5ON1N9ON5N/N1O, ON?ON?O b,
1.500.000 ON5ON/ON?O ON?O N1ON?ON, N;N?N9ON-O N1N3O N3N-O OON/OO N=.
NN=N1ON?ON9N:N, N ON7N= OOO N8N5ON7 B+ NNNNNN N!NNNN NNNNNN NNNNN)N B; ON?N= NN:OON2ON9N? ON?O 2017 N5N:N4O N8N7N:N5
N1OO ON1ON7 ON?O NON5ON5N/N?O NN8N7N=ON= O ON9 N7 N/N NN1N6N/N=N? NN8N7N=ON= N4N5 N4N9N:N1N9N?OON1N9 N1ON?N6N7NN7 N5ON1N9ON5N/N1
NO ON? N:N1N9 N7 N/N, OON?ON-OON3N1N= N:N1ON, ON7O N1N=O ON-OO N1ON?ON,ON5O O N5N=OON9N?N= OO N= N1ONN4N9N:N1OON7ON/O N=
N5N: OO N= N?ON?N/O N= N:N1N9 N1N=N1N
N N-N:N2N1ON7 OO N= N5N= N;O N3O OON?N8N-ON5O N= N4N5N= N.ON1N= N4ON=N1OO N= N=N1 OON?N2N;N5ON8N5N/ N N2N,ON7 ON1 OON?N9ON5N/N1 N:N1N9 ON9O
ON;N7ON?ON?ON/N5O ON?O N.ON1N= N4N9N1N8N-ON9NN7 NN9N?N/N:N7ON7 ON7O NON1N9ON5N/N1O N:N1ON, ON7 N;N.N>N7 ON7O N:N;N5N9O NON5ON9O N4N?O N:N1N9
N:N1ON, OON=N-ON5N9N1 N4N5N= N-ON5N9 N3N/N=N5N9 N?ON?N9N1N4N.ON?ON5 OOO N2N;N5ON7 OON9O N?N9N:N?N=N?N N:N1ON1OON,ON5N9O ON5 OON-ON7 N ON9O
N1N=O ON-OO N5N:N:ON5NOON9N:N-O OON?N8N-ON5N9O.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 105 N1OO 112
NON9ON;N-N?N=, N:N1ON, ON7N= 31.12.2022 OON/OON1N=ON1N9 N1N3O N3N-O N:N1N9 N4N9N1N9ON7ON/N5O N4N9N5N:N4N/N:N7ON7O N1ON1N9ON.ON5O N= ON5ON=N9N:ON= N-ON3O N=
ON7O NON1N9ON5N/N1O N:OON/O O N:N1ON, NN;N;N7N=N9N:N?O, N4N7N
N5N>N.O:
N#ON3N:N5N:ON9NN1 N1ON1N9ON5N/ N
N1) ON? ON?OO OO N= b, 6.000.000 ON?O N1ON?ON, N4N9N5N:N4N9N:N.ON5N9O N1OO ON? N-ON5ON? NON7O N/N B+N N!NNNNN%N$NNN N.N$.N.
b NNNNN N.N$.N.B;
N2) N5ON/ON7O OON/OON1N=ON1N9 N1ON1N9ON.ON5N9O N:N1ON, ON? NN;N;N7N=N9N:N?O NN7N OON?O ON5ON/ON?O b, 3.000.000 (OON9ON=
N5N:N1ON?N N5N:ON5N;N5ONN1.
NN5ON
NN9 ON?ON7N3N7N8N5N/O N5N3N3ON7ON9N:N-O N5ON9OON?N;N-O OON ON5 N4N9N1N3O N=N9ON N:N1N;N.O N5N:ON-N;N5ON7O N-ON3O N=,
OON?N:N1ON1N2N?N;ON=, N:N1N;N.O ON;N7OO NN1N=ON9N:N1ON,OON1ON7O N4N-N:N1OON= N1N=N-OON?N=ON1N= N:N1ON, ON7N= 31.12.2022 OON? ON?OO
OO N= b, 4.220.794 (31.12.2021: b, 4.220.794). N N;N5O N?N9 N5N3N3ON.ON5N9O N5N>OON7ON5ON?ON=ON1N9 N:N1N=N?N=N9N:N,. NN5ON, N:N1N9 ON7N=
N-N:N4N?ON7 OO N= N OO ON?N:O N;N;O N= NON9OON9N:N.O N N1ON1N;N1N2N.O OO N= O O N,N=O N-ON3O N= N1OO ON9O OON5ON9N:N-O N%ON7ON5ON/N5O, ON1
N?ON?N/N1 N-ON?ON= N:N1N8OOON5ON.ON5N9 N-O O OOON1 N=N1 N5N:N4N?N8N?ON= OO ON/O OON1N9ON9O ON7ON1 ON?O NNN?N9 ON1ON1ON,N=O N5N3N3ON.ON5N9O
N8N1 N1ON8N?ON= N,NN#N7NO ON9 N3N9N1 O N;N5O ON9O O O N,N=O N5N3N3ON.ON5N9O N4N5N= OON/OON1ON1N9 N?ON4N5N ON5ON/OOO ON7
N:N1ON,OOO ON.O ON?OO.
NON/ OO N= ON5ON9N?OON9N1N:ON= OON?N9ON5N/O N= ON?O N?N OON/OON1N=ON1N9 OON?ON7N OON?OO b, 13.141.915 N3N9N1
N5N>N1OON,N;N9ON7 ON9OON?N4N?ON.ON5O N= ON?O ON?ON7N3N.N8N7N:N1N=. N#ON? N1N=O ON-OO ON?OO OONN:N1N9 ON?OO OON?OO
b, 2.450.000,00 ON5ON/ON?O ON? N?ON?N/N? N1ON?ON, ON5 N4N-ONN1N:N9N=N.ON?O ON7O NN1OO ON? NN;N;N7N=N9N:O
NN7NN1OON,N;N9ON7 N?ON5N9N;ON= ON5 N1OOO .
25. N'ON7N NN/N=N4ON=N?N9
NON;N?N3N7 N1N>N/N1: N$N1 ON?ON, ON?O ON5ON9N-ON?N=ON1N9 OON9O OON=N7NOON,ON5N9O OON7N<N1ON?N?N9N:N?N=N?N<N9N:N.O N8N-ON7O N3N9N1 ON1
OON7N N4N9N1N8N-ON9N ON9O N5N N1ON1N9ON.ON5N9O N:N1N9 ON9O OON?N:N1ON1N2N?N;N-O N:N1N9 N;N?N9ON-O N1ON1N9ON.ON5N9O, ON?OO
OON?N N:N1N9 ON9O N4N5N4N?ON;N5ON N:N1N9 N;N?N9ON-O N2ON1OOOOO N8N5ON OON?OON5OON5N9O OON?ON5N3N3N/N6N?ON= ON9O
N1N=ON/OON?N9ON5O N5ON;N?N3N5O N1N>N/N5O, N;O N3O ON7O N2ON1OOOOO N8N5ONO N;N.N>N7O OO N= OON7NN?N
N N5ON;N?N3N7 N1N>N/N1 OO N= N4N1N=N5N/O N= N:ON N5ON9ON?N:N/N?O OON?ON5N3N3N/N6N5N9 ON1 ON?ON, ON?O N5N OON7N=
N:N1ON,OON1ON7 N?N9N:N?N=N?NN.O N8N-ON7O.
N N5ON;N?N3N7 N1N>N/N1 OO N= N5ON5N=N4OON9N:ON= N1N:N9N=N.OO N= N5N/N=N1N9 N1OON. ON?O N5N OON7N= N:N1ON,OON1ON7 N?N9N:N?N=N?N
N8N-ON7O N:N1N9 N-ON5N9 N5ON9NN1OO N1N=N5N>N,OON7ON?OO N5N:ON9NN-O N1N:N9N=N.OO N=.
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 106 N1OO 112
N NON1N9ON5N/N1 ON1ON-ON5N9 ON9O N1ON1ON1N/ON7ON5O N3N=O OON?ON?N9N.ON5N9O OON5ON9N:N, NONN/N1O N
N
b" N'ON7N OON?N9ON5N/N1 ON?O N5N/N=N1N9 N4N9N1OON1N3N ON5 N5N=N5ON3N-O N1N3N?ON-O N7 N5ON;N?N3N7 N1N>N/N1 OO N=
N?ON?N/O N= OON?ON4N9N?ON/N6N5ON1N9 N N2N,ON7 ON9O N4N7N ON9N N1N3N?ON,O ON?O N9OOON?ON= N:N1ON, ON7N= N7N
N1N=N1ON?ON,O N3N9N1 O NN1N:N, OON?N9ON5N/N1 N:N1N9 OON?OON5OON5N9O (B+NON/ON5N4N? 1B;).
b" N'ON7NOON?N9ON5N/N1 ON?O N4N5N= N5N/N=N1N9 N4N9N1OON1N3NON5 N5N=N5ON3N-O N1N3N?ON-O N7 N5ON;N?N3N7 N1N>N/N1 OO N=
N?ON?N/O N= OON?ON4N9N?ON/N6N5ON1N9 NON7 OON.ON7 ON5ON=N9N:ON= N1ON?ON/NN:N1N9 ON1ON1N4N?OON= ON?O OON7ON/N6N?N=ON1N9 N5N/ON5 N,N
N5N/ON5 N-NO N:N1ON, ON7N= N7NN,O (B+NON/ON5N4N? 2B;).
b" N'ON7NOON?N9ON5N/N1 ON?O N4N5N= N5N/N=N1N9 N4N9N1OON1N3NON5 N5N=N5ON3N-O N1N3N?ON-O N7 N5ON;N?N3N7 N1N>N/N1 OO N=
N?ON?N/O N= OON?ON4N9N?ON/N6N5ON1N9 N ON7 OON.ON7 ON5ON=N9N:ON= N1ON?ON/N N:N1N9 ON1ON1N4N?OON= ON?O N:N1ON, N2N,ON7 N4N5N=
OON7ON/N6N?N=ON1N9 ON5 N4N5N4N?NON7O N1N3N?ON,O (B+NON/ON5N4N? 3B;).
NN1ON, ON7 N4N9N,ON:N5N9N1 ON7O ON5ON9O N4N?O N4N5N= OON.ON>N1N= NO OO N= N5ON9ON-N4O N= 1 N:N1N9 2, N?OON5 N
N5N=OO O N:N1N9 N5N:OO O ON?O N5ON9ON-N4N?O 3 N3N9N1 ON7N= NO N1N>N/N1O.
N#ON=N1N;N;N1N3NN:N/N=N4ON=N?O: N N5ON1N9ON5N/N1 N4N5N= N5N:ON/N8N5ON1N9 ON5 ON7NOON=N1N;N;N1N3NN:N/N=N4ON=N? N1ON?O ON?
OON=N?N;N? OON5N4O N= OO N= OON=N1N;N;N1N3ON= ON7O N5N/N=N1N9 ON5 N5OOO.
NN/N=N4ON=N?O N4N9N1N:ON N5ON9ON?N:N/O N=: NN9 N4N1N=N5N9N1N:N-O OON?OON5OON5N9O ON7O N5ON1N9ON5N/N1O OON=N4N-N?N=ON1N9 N,N N.
N-N N ON? N5ON9OO N:N9N? Euribor O O N5N: ON?OON?O OON/OON1ON1N9 ON-ON?N9N?O N:N/N=N4ON=N?O N1N=N,N;N?N3N?O OO N= N4N1N=N5N9N1N:ON=
N:N5ON1N;N1N/O N=. NN/N1 ON9N8N1N=N. N1ON>N7ON7 / (NON?O N5ON9ON?N:N/N?O N:N1ON, B10,5% N8N1 OON?N:N1N;N-ON5N9 N1ON>N7ON7/(N
OON? OON7NN7O N5ON1N9ON5N/N1O N:N1ON, b, 26 ON9N; ON5ON/ON?O (sensitivity analysis).
2022
NN?N3N9OON9N:N-O
NN>N/N5O
+100 bips
(Euribor)
-100 bips
(Euribor)
N'ON7NON?N?N9N:N?N=N?N N#ON?N9ON5N/N1
N$N1NN9N1N8N-ON9N 887.422 8.874 (8.874)
NON/N4ON1ON7 OON? OO ON?O 8.874 (8.874)
N&O ON?O NN9ON?N4N.N<N1ON?O 22% (1.952) 1.952
NN1N8N1ON. NON/N4ON1ON7 6.922 (6.922)
N'ON7NON?N?N9N:N?N=N?NO N%ON?OON5OON5N9O
NN,N=N5N9N1 4.221.518 42.215 (42.215)
NON/N4ON1ON7 OON? OO ON?O 42.215 (42.215)
N&O ON?O NN9ON?N4N.N<N1ON?O 22% (9.287) 9.287
NN1N8N1ON. NON/N4ON1ON7 32.928 (32.928)
N#ON=N?N;N9N:N. NN1N8N1ON. NON/N4ON1ON7 (26.006) 26.006
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 107 N1OO 112
N N9OOO ON9N:O O N:N/N=N4ON=N?O
N N NN4ON1OON7ON9N?ON?N9N5N/ON1N9 OON? N:N;N,N4N? OO N= N:N1ON1ON:N5OON= N4N7N OO ON? OON7N= NN;N;N,N4N1 O ON? N:N1N9
OON7N= NN1N;N:N1N=N9N:N. N:N1N9 OON=N5OOO N?N9 ON5N;N,ON5O ON?O NN N5N/N=N1N9 OON7ON5ON/N5O ON?O N4N7N N ON9OOO ON9N:O O
N:N/N=N4ON=N?O OON?N= N?ON?N/N? N5N:ON/N8N5ON1N9 N? N NN1ON?OON-N5N9 N1OO ON? O ON9 ON1 N-ON3N1 OON7N= NN1N;N:N1N=N9N:N. OON7N
N1OO ON7N= NOOO ON1O N:N. NN=O ON7 NN1ON?ON-N;N5ONN?N9 N1ON?ON,ON5N9O ON7O NOOO ON1O N:N.O NN=O ON7O N3N9N1 OON7N
N. NN5N,N6N?ON= ON7N= N5N9OOON1N>N9N<O ON7ON1 OO N= N1ON1N9ON.ON5O N= N1OO N5N:ON5N;N5ON
NN/N=N4ON=N?O ON5OOOO ON7ON1O: N N:N/N=N4ON=N?O ON5OOOO ON7ON1O OON=N/OON1ON1N9 OON7N= ON9N8N1N=N. N N5N9OOON1N>N9N
N5N:ON5N;N5ON N5ON3N1ON9ON= N N1N3O N3ON= N:N1N9 N4N9N1N9ON7ON9ON= N1OO N-ON3N1 ON?O N5OO ON5ON9N:N?O N:N1N9 N5N>O ON5ON9N:N?O.
NN9N4N9N:O ON5ON1 N3N9N1 ON1 N-ON3N1 ON?O N5OO ON5ON9N:N?O OON,OON5N9 N N:N1N8OOON-ON7ON7 N-N:N4N?ON7O N1ON?ON,ON5O N= N1OO ON1
NN9N:N1OON.ON9N1, O ON? N:N1N9 N:N1N8OOON-ON7ON7 ON;N7OO N ON5 N-ON3N1 ON?O N5N:ON5N;N?OON5 N7 N5ON1N9ON5N/N1 OON5ON3N?N;N1N2N9N:N, N:N1N9
N5N9N4N9N:O ON5ON1 N3N9N1 ON? N-ON3N? OO N= NN1NNN?OON;O N= O ON?O, N3N/N=N5ON1N9 OON?OON,N8N5N9N1 ON9N;N9N:N?O N4N9N1N:N1N=N?N=N9ONON7O
OON9OON,NN1ON?ON,O NO NNNNN N:N1N9 N N!NNNNN%N$NNNN# NN$N.
NN9N1 ON1 N-ON3N1 OON7 N!N?ONN1N:N?ON5N/ N?N9 OON.
NN9N1ON5N/ON9ON7 NN5ON1N;N1N/N?O
NN9 OOO ON?N9 ON5 OON-ON7 N ON7 N4N9N1ON5N/ON9ON7 N:N5ON1N;N1N/N?O N5N/N=N1N9 N=N1 N4N9N1OON1N;N9OON5N/ N7 N4ON=N1OO ON7ON1 N1OOO ON:N?OON7O
N;N5N9ON?OON3N/N1O ON7O N5ON1N9ON5N/N1O OON? NNON:N?OO N=N1 ON1ON-ON5N9 N9N:N1N=N?ON?N9N7ON9N:N-O N1ON?N4O ON5N9O OON?OO N
N:N1N9 N=N1 N4N9N1ON7ON.ON5N9 N9N4N1N=N9N:N. N:N1ON1N=N?NN:N5ON1N;N1N/N?O NN:N1Ob N1OOO N= ON?N= OOO ON? ON? N:O OON?O N:N5ON1N;N1N/N?O.
N$N? N:N5ON,N;N1N9N? N5ON9ON:N?ON5N/ON1N9 N N2N,ON7 ON?N= OON=ON5N;N5OON. N N OON=ON5N;N5OON.O OON?N;N?N3N/N6N5ON1N9 O O ON?
N:N1N8N1OO OON-N?O N4N9N1N9ON?ONNON1 OON=N?N;N9N:N, N1ON1OON?N;N?ONN:N5ON,N;N1N9N1. N$N? N:N1N8N1OO OON-N?O OON?N;N?N3N/N6N5ON1N9
O O N? OON=N?N;N9N:O O N4N1N=N5N9ON N ON1 OON7N N4N9N1N8N-ON9N N$N1 OON=N?N;N9N:N, N1ON1OON?N;N?ON N:N5ON,N;N1N9N1
OON?N;N?N3N/N6N?N=ON1N9 O O ON1 N/N4N9N1 N:N5ON,N;N1N9N1 ON?O N5NN1ON7 OON7N
ON? N:N1N8N1OO OON-N?O.
31/12/2022 31/12/2021 31/12/2022 31/12/2021
NN1N:ON?OOO N8N5ON - - - -
NON1OOOOO N8N5ON 401.988 3.973.067 401.988 3.973.067
N#ON=N?N;N? N$ON1ON5N6N9N:N?O NN1N=N5N9ON 401.988 3.973.067 401.988 3.973.067
NN5N/N?N=: NN9N1N8N-ON9N ON1N (896.044) (2.854.653) (887.422) (2.854.653)
NN1N8N1OO O N4N1N=N5N9ON (494.056) 1.118.414 (485.434) 1.118.414
NN1N8N1ON. NN-ON7 9.178.837 7.435.041 9.179.490 7.435.041
N#ON=N?N;N9N:O NON1OON?N;N?ON
8.684.781 8.553.454 8.694.056 8.553.454
NN5N9N:ON7O NN5ON1N;N1N9N1N:N.O NO ON;N5OON7O
-6% 13% -6% 13%
NN NON1N9ON5N/N1
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 108 N1OO 112
NN=N1N;N;N1N:ON9N:N?N/ N4N5N/N:ON5O NOO N4N?ON7O
N N N ON1ON?OON9N,N6N5N9 N?ON9ON N5N=N1N;N;N1N:ON9N:N?OO N4N5N/N:ON5O N ON7O N1OO N4N?ON7O N5N:OO O NN N'N ON?O
N1ON?OON-N?ON= N1OO ON9O OON7NN:N1ON1OON,ON5N9O N:N1N9 N9N4N9N1N/ON5ON1 ON? N4N5N/N:ON7 B+NN-ON4N7 OON? OO OO N=, OO N:O N=
N:N1N9 N1ON?ON2N-ON5O N=B; EBITDA. NN9 N4N5N/N:ON5O ON?O N?ON/N6N?N=ON1N9 N:N1N9 OON?N;N?N3N/N6N?N=ON1N9 N1N=N1N;OON9N:N, N:N1OO ON-OO
OON7ON9NN=N?O N=N1 ON1ON?OON9N,ON?ON= NN1 N5N=N1N;N;N1N:ON9N:N. NN?ON7O ON7O N5ON1N9ON5N/N1O N:N1N9
ON?O NNNN9 N5N=N1N;N;N1N:ON9N:N?N/ N4N5N/N:ON5O NN1OO N4N?ON7O N4N5 N8N1 OON-ON5N9 N=N1 N8N5O ON7N8N5N/ O ON9 OON?N:N1N8N9OON?ON=
N,N;N;N1 NN?N;N?N3N9ON8N5N/ OONNN N'N.
NN/N=N4ON=N?O ON1NON?ON= N:N1N9 N:N/N=N4ON=N?O N N5ON;N?N3N7O N1N>N/N1O N;O N3O NOO N= N5ON9ON?N:N/O N=.
N N N N4N9N1ON7ON5N/ N2ON1OOOOO N8N5ON N:N1N9 N N-N=ON?N:N1 N4N,N=N5N9N1, N1Ob O ON?O OON?N:OOON5N9 N:N1N9
N:N/N=N4ON=N?O N1OO NOO N= N5ON9ON?N:N/O N=. N N4N1N=N5N9ONON?O NNOON? OON=N?N;N? ON?O ON7N= 31 NN5N:N5N
2022 N1N=N-OON5ON1N9 ON5 b, 4,2 N5N:. (2021: b, 7,9 N5N:.) N:N1N9 N1ON?ON, OO ON? N2ON1OOOOO N8N5ONN4N1N=N5N9ON(N:N5ON,N;N1N9N?
N:N/N=N7ON7O) O ON? N:N1N9 N
26. N#N7N
NN9N4N9N:N. N1N=N1ON?ON, OON9O N5ON9OOOON5N9O ON?O N:N?ON?N=N?O N?O COVID-19
N OO ON1OON9N:O NON?O NNN5N/N=N1N9 N7 OON?OON1ON/N1 ON7O ON3N5N/N1O OO N= N5ON3N1N6N?NN? ON5ON9N?ON9ONON7O
N5N>N,ON;O ON7O ON?O N9N?O, N:N1N8OO N:N1N9 N7 N5N;N1ON9OON?ON?N/N7ON7 ON7O N1N=N1OO ON5ON:ON7O N5ON/N4ON1ON7O OON7N= N?N9N:N?N=N?N
N1OO N4N?ON7 ON?O NNN$N? NOO N= N5ON9OOOON5O N= N8N1 N:N1N8N?ON9OON5N/ N:OON/O O N1OO ON7 N4N9N,ON:N5N9N1 N:N1N9 ON7N= N-N:ON1ON7
ON7O ON1N=N4N7NN:N1N9 ON1 N1N=ON/OON?N9ON1 NON?O N;N1N N1OO ON1 N:ON,ON7 N3N9N1 N=N1 ON5ON9N?ON/ON?ON= ON7N= N5N>N,ON;O ON.
ON7O, N:N1N8OO N:N1N9 N1OO ON9O OOO ON?N2N?ON;N/N5O N:N1N9 ON1 NOON.ON9N>N7O OO N= N:ON2N5ON=N.ON5O N= N3N9N1 ON7N= N5N=N/OOOON7 ON7O
N?N9N:N?N=N?N
N#ON?N= NN1ON1ON:N5ON1OON9N:O ON?N OON.ON>N1N= N:N1N8OOON5ON.ON5N9O OON7N= N5N:ON-N;N5ON7 OON9OON,N N-ON3O N= N5N=O N-ON5N9
N5ON7ON5N1OON5N/ N1ON=N7ON9N:N, N:N1N9 ON? OON?N=N?N4N9N,N3ON1NOONN=N-O N= N-ON3O N= N3N9N1 ON7N= N1N=N1ON;N.OO ON7 ON?O
N1N=N5N:ON5N;N-OON?O. N N1ON,N;N;N7N;N1, OON.OON1N= N:N1N8OOON5ON.ON5N9O OON7N= N5N/OOON1N>N7 N. OON?N= ON5N;N9N:O N4N9N1N:N1N=N?N=N9ON
2022 2021 2022 2021
NN-ON4N7 / (NN7N
1.560.967 (
90.962) 1.561.621
(90.962)
N'ON7NN?N4N1
(121.311) (
210.883)
(121.264)
(210.883)
N'ON7N
12.576 159.632 12.576 159.632
NON?ON2N-ON5N9O
125.086 127.927 125.086 127.927
EBITDA
1.794.788 8
8.216 1.795.396 88.216
- - - (
88.216)
1/1-31/12
NN NON1N9ON5N/N1
1/1-31/12
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
NON.ON9N1 NN9N:N?N=N?N OON.ON5O O N1OO 1 NN1N=N?ON1ON/N?O N-O O 31 NN5N:N5N22
(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 109 N1OO 112
N4N9N5N:N4N9N:N.ON5O N= (claims) ON1 N?ON?N/N1 N1N>N9ON=N?N=ON1N9 N N2N,ON7 ON?OO OON O ON?OO N:N1N9 ON7N= N5N:N,OON?ON5
N=N?N N5N=O OON.OON1N= ON5ON9OOOON5N9O O ON?O N5ON7ON5N,OON7N:N5 N1ON=N7ON9N:N, N:N1N9 N7 OON?N=N9N:N. N-N:N4N?ON7 N:N1N9
ON1N:ON?ON?N/N7ON7 OO N= ON9OON?ON?N9N.ON5O N= N3N9N1 N5N:ON5N;N5ONN5ON3N1ON/N5O. EN9N4N9N:N, N3N9N1 ON7N= NN;N;N,N4N1, N7 N2N?ON;N7ON7 ON7O
NON2N-ON=N7ON7O N=N1 OON?OO ON.ON5N9 N,N ON5 N1ON>N7ON7 OO N= NN7N NON5N=N4OON5O N=, N1N=ON1ON?N:ON9N=O N ON5
OON1N3NN1N=N,N3N:N5O ON?O N8N1 ON?N=OON?ON= ON1ON,N;N;N7N;N1 N:N1N9 ON7N= N?N9N:N?N=N?NN1, N1N=N1NN=N1 N4N7NN=N-N5O
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N N4N9N?N/N:N7ON7 ON7O NON1N9ON5N/N1O OON?N-N2N7 ON5 N1N>N9N?N;O N3N7ON7 OO N= N4ON=N7ON9N:ON= N:N1N9 OON1N3N N5ON9OOOON5O N= ON7O
ON1N=N4N7N OON9O N5ON9ON5N9ON7N N4ON1OON7ON9O ON7ON5O N:N1N9 ON7N= N?N9N:N?N=N?N N5ON/N4N?ON7 ON7O NON1N9ON5N/N1O N:N1N9 ON?O
NNN;N1NOOO ON7 ON5N9ON, N5N:ON9NN:N1N9 ON1ON1N4N?OON= ON?O N-ON5N9 N1N>N9N?N;N?N3N.ON5N9 O O N:N1ON,N;N;N7N;N5O
N3N9N1 ON7N= ON5ON/OON1ON7 OON?N:N5N9NN3N9N1 ON7N= N5N:ON/NOO N= NON1NON?ON= ON7O NON1N9ON5N/N1O N:N1N9
ON?O NN
NON/N4ON1ON7 ON?O ON?N;N-NN5ON1N>O N!O ON/N1O NON:ON1N=N/N1O
NON/ON7O, N7 N1N=N1ON1ON1ON. ON?O N5ON9N:ON1ON5N/ ON5 N4N9N5N8N=N-O N5ON/ON5N4N? N1OO ON9O N1OON-O ON?O 2022 N;O N3O ON7O ON?N;N5N
OOOON1N>N7O NO ON7O N!O ON/N1O N:N1N9 ON7O NON:ON1N=N/N1O, N5N:OO O N1OO ON? N:N1N8N1ON, N1N=N8OOON9N=N? N5ON/ON5N4N? ON?O N5N/N=N1N9
N:N1N9 ON? ON7N ON5 N:N,N8N5 ON5ON/OOO ON7, N-ON5N9 OON?N:N1N;N-ON5N9 N ON5N9ON, N1OO N5ON9OOOON5N9O OON7N= N4N9N5N8N=N.
NN9N:N?N=N?NN$N? NNOO N= N5ON9ON5N9ON7NOON-ON5O N= NO N!O ON/N1O N:N1N9 NN9N:N?N=N?NOO N=
N4OON9N:ON= OO OON= N-ON5N9 N4N9N1N:N?ON5N/ N:N1N9 N7 ON1ON1N3O N3N. N1N3N1N8ON= OON7N= NON:ON1N=N/N1 N-ON5N9 ON1OON5N9, N3N5N3N?N=O ON1 ON1 N?ON?N/N1
N1NN4N9N1ON1ON,OON?ON= ON7N= ON1N3N:O ONN5ON?N4N9N1OON9N:N. N1N;OON/N4N1, ON5ON9N?ON/N6N?ON= ON9O N4N9N1N8N-ON9NON?OO ON7ON5O
OO N= OON?O O N=OO N=, NO OO N= N?ON?N/O N= N:N1N9 ON7O N5N=N-ON3N5N9N1O, N:N1N9 O N8N?ON= ON9O ON9NON?OO ON5 N9OON?ON9N:N, OON7N;N,
N5ON/ON5N4N1 N5ON7ON5N,N6N?N=ON1O N:N,N8N5 OOOON. ON7O N?N9N:N?N=N?N N4ON1OON7ON9O ON7ON1O. N$N? N4N9N1N8N-ON9N N5N9OO N4N7N OO N=
N:N1ON1N=N1N;O OON= NNN1ON>N7NON9NN5N=N-ON3N5N9N1O ON?O N:N1ON1N=N1N;ON=N?ON= N?N9 N/N4N9N?N9 O ON? N:N1N9
N OO N= N1ON>N7N ON9N ON?O OON=O N;N?O OO N= OON?O O N=OO N= ON?O N5N=OO N ON? N1ON>N7N N:O OON?O
ON1ON1N3O N3N.O. NN9 NON2N5ON=N.ON5N9O OO N= NOOO ON1O N:ON= OO OON=, NO OO N= N?ON?N/O N= N:N1N9 N7 NN;N;N,N4N1, N;N1N
NN1N=ON9NO ON7O N:N1ON,OON1ON7O, ON1 N?ON?N/N1 ON?ON;N,ON9OON?N= OON?O ON? ON1OO N= N1N=ON9NNN?
N6N.ON7N
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ON?OON?O N4N5N= N5ON7ON5N,N6N5ON1N9 N,NN N1OO N;N1 N1OON, N7 OOOON1N>N7 N:N1N9 N7 OON=N5ON1N:O N;N?ON8N7 ON1N3N4N1N/N1 N1ON>N7ON7 OO N=
ON9NOON7N= N5N=N-ON3N5N9N1, OON9O NN:N1N9 ON1 OOO ON9NN:N1N9 N7 N5N=ON5N9N=O NN3N5O ON?N;N9ON9N:N. N1OON,N8N5N9N1 N:N1N9
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N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 110 N1OO 112
27. NN5ON1N3N5N=N-OON5ON1 NN5N3N?N=O ON1
N N-ON1N= OO N= N.N4N7 NN3N5N3N?N=O OO N=, N4N5N= OON,OON?ON= NON7O 31N7O NN5N:N5N2022
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N:N1ON1OON,ON5N9O, N1OO ON1 NN9N5N8N=N. N OO OOON1 N'ON7NN:N.O N N;N7ON?OO ON7ON7O.
NN8N.N=N1, 28/04/2023
NN5OON3N9N?O NN?N=ON?N;N,ON7O
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(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 111 N1OO 112
N NNN!NN&NN!NNN# N$NN% NN!NN!NN% 10 N. 3401/2005
N B+N N!NNNNN%N$NNN NN$NB; N:N1ON-OON7ON5 N4N9N1N8N-ON9N OON? N:N?N9N=O N:N1ON, ON7 N4N9N,ON:N5N9N1 ON7O OON.ON5O O 01/01/2022-
31/12/2022, N:N1Ob N5ON1ONON7O N=N?NON9O ON1ON1N:N,OO ON;N7ON?ON?ON/N5O, N?N9 N?ON?N/N5O N5N/N=N1N9 N1N=N1OON7NOON?
N4N9N1N4N9N:OON1N:O ON7O OO ON? (www.proodeftiki.gr) N:N1N9 OON7N= N9OON?ON5N;N/N4N1 ON?O N'ON7N NN8N7N=ON=
(https://www.athexgroup.gr/).
N N!NNNNN%N$NNN NNN)NN%NNN# N$NN'NNNN NN$NNN!NNN
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(ON?ON, ON5 NOOO, N5N:OO O N1N= N1N=N1ON-ON5ON1N9 N4N9N1ON?ON5ON9N:N,)
N#N5N;N/N4N1 112 N1OO 112
NNNNNN#NNNN$NN$N N'N!NNNN$NNNNNNNNNNN)N NNN$NN#N$NN#NN)N
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NON1N9ON5N/N1O. (www.proodeftiki.gr)
21380057G5WL3YANMJ182022-01-012022-12-3121380057G5WL3YANMJ182021-01-012021-12-3121380057G5WL3YANMJ182022-01-012022-12-31ifrs-full:SeparateMember21380057G5WL3YANMJ182021-01-012021-12-31ifrs-full:SeparateMember21380057G5WL3YANMJ182022-12-3121380057G5WL3YANMJ182021-12-3121380057G5WL3YANMJ182022-12-31ifrs-full:SeparateMember21380057G5WL3YANMJ182021-12-31ifrs-full:SeparateMember21380057G5WL3YANMJ182020-12-31ifrs-full:IssuedCapitalMember21380057G5WL3YANMJ182021-01-012021-12-31ifrs-full:IssuedCapitalMember21380057G5WL3YANMJ182021-12-31ifrs-full:IssuedCapitalMember21380057G5WL3YANMJ182020-12-31PRO:ReserveOfFairValueGainsLossesMember21380057G5WL3YANMJ182021-01-012021-12-31PRO:ReserveOfFairValueGainsLossesMember21380057G5WL3YANMJ182021-12-31PRO:ReserveOfFairValueGainsLossesMember21380057G5WL3YANMJ182020-12-31ifrs-full:MiscellaneousOtherReservesMember21380057G5WL3YANMJ182021-01-012021-12-31ifrs-full:MiscellaneousOtherReservesMember21380057G5WL3YANMJ182021-12-31ifrs-full:MiscellaneousOtherReservesMember21380057G5WL3YANMJ182020-12-31ifrs-full:RetainedEarningsMember21380057G5WL3YANMJ182021-01-012021-12-31ifrs-full:RetainedEarningsMember21380057G5WL3YANMJ182021-12-31ifrs-full:RetainedEarningsMember21380057G5WL3YANMJ182020-12-31ifrs-full:EquityAttributableToOwnersOfParentMember21380057G5WL3YANMJ182021-01-012021-12-31ifrs-full:EquityAttributableToOwnersOfParentMember21380057G5WL3YANMJ182021-12-31ifrs-full:EquityAttributableToOwnersOfParentMember21380057G5WL3YANMJ182020-12-31ifrs-full:NoncontrollingInterestsMember21380057G5WL3YANMJ182021-01-012021-12-31ifrs-full:NoncontrollingInterestsMember21380057G5WL3YANMJ182021-12-31ifrs-full:NoncontrollingInterestsMember21380057G5WL3YANMJ182020-12-3121380057G5WL3YANMJ182022-01-012022-12-31ifrs-full:IssuedCapitalMember21380057G5WL3YANMJ182022-12-31ifrs-full:IssuedCapitalMember21380057G5WL3YANMJ182022-01-012022-12-31PRO:ReserveOfFairValueGainsLossesMember21380057G5WL3YANMJ182022-12-31PRO:ReserveOfFairValueGainsLossesMember21380057G5WL3YANMJ182022-01-012022-12-31ifrs-full:MiscellaneousOtherReservesMember21380057G5WL3YANMJ182022-12-31ifrs-full:MiscellaneousOtherReservesMember21380057G5WL3YANMJ182022-01-012022-12-31ifrs-full:RetainedEarningsMember21380057G5WL3YANMJ182022-12-31ifrs-full:RetainedEarningsMember21380057G5WL3YANMJ182022-01-012022-12-31ifrs-full:EquityAttributableToOwnersOfParentMember21380057G5WL3YANMJ182022-12-31ifrs-full:EquityAttributableToOwnersOfParentMember21380057G5WL3YANMJ182022-01-012022-12-31ifrs-full:NoncontrollingInterestsMember21380057G5WL3YANMJ182022-12-31ifrs-full:NoncontrollingInterestsMember21380057G5WL3YANMJ182020-12-31ifrs-full:SeparateMemberiso4217:EURiso4217:EURxbrli:sharesxbrli:shares