/HÏÉVOËSPDÍËQD / & / & /&
WUVDYLOFÂMDSYDOND QRVW¼GËÍDQD
%ËVWDPL
9HLFRW UDXSMRÍDQX XQ JULHÍDQX QHNDG
QHVWU¼G¼MLHW EH] DL]VDUJDSYDOND
$WYLHQRMLHW NRQWDNWGDNÍX
$WODLGLHW VDVSLHGÂMVYLUX
1RVW¼GLHW DL]VDUJDSYDONX
1R MDXQD VWLQJUL SLHYHOFLHW
VDVSLHGÂMVYLUX
1RU¼GËMXPV
$L]VDUJDSYDONDP M¼EÙW SLOQËJL
QRGURÍLQ¼WDP SUHW VDJULHÍDQRV
MD LHVSÂMDPV SLUPV VDVSLHGÂMVYLUDV
L]PDQWRÍDQDV SLHYHOFLHW VHÍVWÙUX DWVOÂJX
W¼ ODL VYLUX YÂO YDUÂWX GDUELQ¼W DU URNX
5RNWXUD QRVW¼GËÍDQD
5RNWXUL YDU QRVW¼GËW VWDUS ILNVÂÍDQDV
ORND DELHP JDOD VW¼YRNÌLHP
1RVW¼GËÍDQDL
n $SP SDU DSJULH]LHQLHP DWODLGLHW
URNWXUL
n 3¼UEËGLHW URNWXUL QHSLHFLHÍDPDM¼
SR]LFLM¼ X] ILNVÂÍDQDV WLOWLÏD
n 5RNWXUL VWLQJUL SLHYHOFLHW
6OËSÂÍDQDV LQVWUXPHQWD
SLHVWLSULQ¼ÍDQD YDL QRPDLÏD
$WYLHQRMLHW NRQWDNWGDNÍX
1RVSLHGLHW GDUEY¼USVWDV DUHWLHUL
XQ WXULHW QRVSLHVWX
*ULHÜRW DSWXUHV DWVOÂJX SUHWÂML
SXONVWHÏD U¼GËW¼MX YLU]LHQDP
QRVNUÙYÂMLHW QR GDUEY¼USVWDV
VDYLOFÂMX]JULH]QL XQ QRÏHPLHW
,HYLHWRMLHW VOËSULSX SDUHL]¼ VW¼YRNOË
6DYLOFÂMX]JULHÜÏD X]VNUÙYÂÍDQD
X] GDUEY¼USVWDV
n 6OËSULSDV ELH]XPV ≤ PP
VDYLOFÂMX]JULHÜÏD DSFLOQLV X] DXJÍX
n 6OËSULSDV ELH]XPV > PP
VDYLOFÂMX]JULHÜÏD DSFLOQLV X] OHMX
1RVSLHGLHW GDUEY¼USVWDV DUHWLHUL
XQ WXULHW QRVSLHVWX
189