ࡱ> '`bjbj{P{P.::[D $$$88TD8 420 `!`O3Q3Q3Q3Q3Q3Q3$>5h7Ru3Q$!!!u3$$3%%%!$$O3%!O3%%r0T$$1$ G#D#l 13330 417$717$1|!!%!!!!!u3u3%!!! 4!!!!888888888$$$$$$ !>45@60=85  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc261612556" 2545=85  PAGEREF _Toc261612556 \h 3  HYPERLINK \l "_Toc261612557" ;020 1. >=OB85, DC=:F88 8 F5;8 D8=0=A>2>3> <5=546<5=B0 2 C?@02;5=88 D8=0=A0<8 ?@54?@8OB8O  PAGEREF _Toc261612557 \h 5  HYPERLINK \l "_Toc261612558" 1.1 !CI=>ABL D8=0=A>2>3> <5=546<5=B0  PAGEREF _Toc261612558 \h 5  HYPERLINK \l "_Toc261612559" 1.2 5B>4K 8 8=AB@C<5=BK D8=0=A>2>3> 0=0;870 ?@54?@8OB8O 2 D8=0=A>2>< <5=546<5=B5  PAGEREF _Toc261612559 \h 8  HYPERLINK \l "_Toc261612560" ;020 2. F5=:0 MDD5:B82=>AB8 C?@02;5=8O D8=0=A0<8 ?@54?@8OB8O =0 ?@8<5@5   PAGEREF _Toc261612560 \h 12  HYPERLINK \l "_Toc261612561" 2.1 @30=870F8>==>-?@02>20O E0@0:B5@8AB8:0 45OB5;L=>AB8   PAGEREF _Toc261612561 \h 12  HYPERLINK \l "_Toc261612562" 2.2 =0;87 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O  PAGEREF _Toc261612562 \h 14  HYPERLINK \l "_Toc261612563" ;020 3. 0?@02;5=8O ?>2KH5=8O MDD5:B82=>AB8 C?@02;5=8O D8=0=A0<8   PAGEREF _Toc261612563 \h 23  HYPERLINK \l "_Toc261612564" 3.1 !>25@H5=AB2>20=85 <5B>4>;>38G5A:8E >A=>2 ?@>2545=8O D8=0=A>2>3> 0=0;870 2   PAGEREF _Toc261612564 \h 23  HYPERLINK \l "_Toc261612565" 3.2 >2KH5=85 MDD5:B82=>AB8 C?@02;5=8O D8=0=A>2K<8 @5AC@A0<8 ?@54?@8OB8O  PAGEREF _Toc261612565 \h 24  HYPERLINK \l "_Toc261612566" 0:;NG5=85  PAGEREF _Toc261612566 \h 30  HYPERLINK \l "_Toc261612567" !?8A>: ;8B5@0BC@K:  PAGEREF _Toc261612567 \h 33  HYPERLINK \l "_Toc261612568" @8;>65=8O  PAGEREF _Toc261612568 \h 36  2545=85 :BC0;L=>ABL B5<K :C@A>2>9 @01>BK. -DD5:B82=0O 45OB5;L=>ABL ?@54?@8OB89 8 E>7O9AB25==KE >@30=870F89, AB018;L=K5 B5<?K 8E @01>BK 8 :>=:C@5=B>A?>A>1=>ABL 2 A>2@5<5==KE M:>=><8G5A:8E CA;>28OE 2 7=0G8B5;L=>9 AB5?5=8 >?@545;ONBAO C@>2=5< C?@02;5=8O D8=0=A0<8.  @K=>G=KE CA;>28OE 70;>3>< 2K68205<>AB8 8 >A=>2>9 AB018;L=>AB8 ?>;>65=8O E>7O9AB2CNI53> AC1J5:B0 O2;O5BAO 53> D8=0=A>20O CAB>9G82>ABL. >AB865=85 D8=0=A>2>9 CAB>9G82>AB8 2>7<>6=> =0 >A=>25 ?>2KH5=8O MDD5:B82=>AB8 45OB5;L=>AB8 ?@54?@8OB8O. >2KH5=85 MDD5:B82=>AB8 4>AB8305BAO 2 A2>N >G5@54L =0 >A=>25 MDD5:B82=>3> 8A?>;L7>20=8O 2A5E 284>2 8 @5AC@A>2 8 A=865=8O 70B@0B. 06=0O @>;L 2 @50;870F88 MB>9 7040G8 =0 C@>2=5 E>7O9AB2CNI53> AC1J5:B0 >B2>48BAO D8=0=A>2><C <5=546<5=BC. $8=0=A>2K9 <5=546<5=B ?>72>;O5B @07@01>B0BL B8? AB@0B5388 E>7O9AB2CNI53> AC1J5:B0 2 >B=>H5=88 4>;3>A@>G=KE 0:B82>2, AB@0B538N 8 B0:B8:C @0728B8O E>7O9AB2CNI53> AC1J5:B0, 2KO28BL @575@2K ?>2KH5=8O MDD5:B82=>AB8 ?@>872>4AB20 8 >F5=8BL @57C;LB0BK 45OB5;L=>AB8 ?@54?@8OB8O. 57 4>AB>25@=>9 8 ?>;=>9 8=D>@<0F88 =52>7<>6=> ?@8=OB85 >?B8<0;L=KE C?@02;5=G5A:8E @5H5=89. AB>G=8:>< B0:>9 8=D>@<0F88 A;C60B 40==K5 ?@>2545==>3> 0=0;870 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8. >;L D8=0=A>2>3> 0=0;870 2>7@>A;0 2A;54AB285 B>3>, GB> <5E0=87< E>7O9AB2>20=8O A ?5@5E>4>< : @K=>G=K< >B=>H5=8O< 7=0G8B5;L=> 87<5=8;AO, 87<5=8;8AL ?@8=F8?K 8 <5B>4K C?@02;5=8O. "0:8< >1@07><, 2 CA;>28OE @K=:0 7040G0 <8=8<870F88 70B@0B 682>3> 8 >25I5AB2;5==>3> B@C40 O2;O5BAO >A=>2>?>;030NI59. -B> >1CA;>28;> ?>2KH5=85 @>;8 D8=0=A>2>3> 0=0;870 :0: 206=>3> A@54AB20 C?@02;5=8O M:>=><8:>9 E>7O9AB2CNI53> AC1J5:B0, 2KO2;5=8O @575@2>2 ?>2KH5=8O MDD5:B82=>AB8 DC=:F8>=8@>20=8O ?@54?@8OB8O. &5;LN 8AA;54>20=8O O2;O5BAO 0=0;87 >A=>2=KE DC=:F89 C?@02;5=8O D8=0=A0<8. >AB02;5==0O F5;L ?@54?>;0305B @5H5=85 A;54CNI8E 7040G: @0AA<>B@5BL ACI=>ABL D8=0=A>2>3> <5=546<5=B0; >E0@0:B5@87>20BL <5B>4K 8 8=AB@C<5=BK D8=0=A>2>3> 0=0;870 ?@54?@8OB8O 2 D8=0=A>2>< <5=546<5=B5; 40BL >@30=870F8>==>-?@02>2CN E0@0:B5@8AB8:C 45OB5;L=>AB8  ; ?@>25AB8 0=0;87 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O; @07@01>B0BL =0?@02;5=8O ?>2KH5=8O MDD5:B82=>AB8 C?@02;5=8O D8=0=A0<8  . 1J5:B>< ?@0:B8G5A:>3> 8AA;54>20=8O O2;O5BAO D8=0=A>20O 45OB5;L=>ABL 1I5AB20 A >3@0=8G5==>9 >B25BAB25==>ABLN . @54<5B  M:>=><8G5A:85 >B=>H5=8O, A>?@>2>640NI85 ?@>F5AA C?@02;5=8O D8=0=A0<8  . !B@C:BC@0 @01>BK. C@A>20O @01>B0 A>AB>8B 87 22545=8O, B@5E 3;02, 70:;NG5=8O, A?8A:0 8A?>;L7>20==>9 ;8B5@0BC@K, ?@8;>65=89. ;020 1. >=OB85, DC=:F88 8 F5;8 D8=0=A>2>3> <5=546<5=B0 2 C?@02;5=88 D8=0=A0<8 ?@54?@8OB8O 1.1 !CI=>ABL D8=0=A>2>3> <5=546<5=B0  >A=>25 <5=546<5=B0 ;560B F5;5=0?@02;5==K9 ?>8A:, =5?@5@K2=>5 >1CG5=85 8 >@30=870F8O @01>BK 4;O =081>;55 MDD5:B82=>3> 8A?>;L7>20=8O 2A5E @5AC@A>2, 2 B>< G8A;5 D8=0=A>2KE. $8=0=A>2K9 <5=546<5=B O2;O5BAO G0ABLN >1I53> <5=546<5=B0. 1J5:B>< C?@02;5=8O 2 D8=0=A>2>< <5=546<5=B5 O2;O5BAO A>2>:C?=>ABL CA;>289 >ACI5AB2;5=8O 45=56=>3> >1>@>B0, :@C3>>1>@>B0 :0?8B0;0, 42865=8O D8=0=A>2KE @5AC@A>2 8 D8=0=A>2KE >B=>H5=89 <564C E>7O9AB2CNI8<8 AC1J5:B0<8 8 8E ?>4@0745;5=8O<8 2 ?@>872>4AB25==>-M:>=><8G5A:>< ?@>F5AA5. !C1J5:B C?@02;5=8O - A?5F80;L=0O 3@C??0 ;N459, :>B>@0O G5@57 @07;8G=K5 D>@<K C?@02;5=G5A:>3> 2>7459AB28O >ACI5AB2;O5B F5;5=0?@02;5==>5 DC=:F8>=8@>20=85 >1J5:B0. $8=0=A>2K9 <5=546<5=B ?@54AB02;O5B A>1>9 A8AB5<C, 2 :>B>@>9 ?@>F5AA C?@02;5=8O <>65B >ACI5AB2;OBLAO B>;L:> ?@8 CA;>288 F8@:C;OF88 >?@545;5==>9 8=D>@<0F88 <564C C?@02;ONI59 8 C?@02;O5<>9 ?>4A8AB5<>9. @>F5AA C?@02;5=8O 2A5340 ?@54?>;0305B ?>;CG5=85, ?5@540GC, ?5@5@01>B:C 8 8A?>;L7>20=85 8=D>@<0F88. $8=0=A>2K9 <5=546<5=B ?@54AB02;O5B A>1>9 A8AB5<C ?@8=F8?>2 8 <5B>4>2 @07@01>B:8 8 @50;870F88 C?@02;5=G5A:8E @5H5=89, A2O70==KE A D>@<8@>20=85<, @0A?@545;5=85< 8 8A?>;L7>20=85< D8=0=A>2KE @5AC@A>2 ?@54?@8OB8O 8 >@30=870F859 >1>@>B0 53> 45=56=KE A@54AB2. -DD5:B82=K9 D8=0=A>2K9 <5=546<5=B, >@30=87>20==K9 A CG5B>< 87;>65==KE ?@8=F8?>2, ?>72>;O5B D>@<8@>20BL =5>1E>48<K9 @5AC@A=K9 ?>B5=F80; 2KA>:8E B5<?>2 ?@8@>AB0 >?5@0F8>==>9 45OB5;L=>AB8 ?@54?@8OB8O, >15A?5G820BL ?>AB>O==K9 @>AB A>1AB25==>3> :0?8B0;0, ACI5AB25==> ?>2KH0BL 53> :>=:C@5=B=CN ?>78F8N =0 B>20@=>< 8 D8=0=A>2>< @K=:0E, >15A?5G820BL AB018;L=>5 M:>=><8G5A:>5 @0728B85 2 AB@0B538G5A:>9 ?5@A?5:B825. ;02=CN F5;L D8=0=A>2>3> <5=546<5=B0 =5@07@K2=> A2O70=0 A 3;02=>9 F5;LN C?@02;5=8O ?@54?@8OB85< 2 F5;>< 8 @50;87C5BAO A =59 2 548=>< :><?;5:A5. &5;520O DC=:F8O ?@54?@8OB8O @0AA<0B@8205BAO 2 @0<:0E ?>2545=G5A:>9 M:>=><8G5A:>9 B5>@88 D8@<K, :>B>@0O 8AA;54C5B @50;L=>5 ?>2545=85 >B45;L=KE E>7O9AB2CNI8E AC1J5:B>2. ! @0728B85< <8:@>M:>=><8G5A:>9 B5>@88 (0 70B5<  B5>@88 D8@<K) <5=O;8AL 8 ?>4E>4K M:>=><8AB>2 : >?@545;5=8N 3;02=>9 F5;8 DC=:F8>=8@>20=8O ?@54?@8OB8O, 0 A>>B25BAB25==> 8 53> >A=>2=KE DC=:F8>=0;L=KE C?@02;ONI8E A8AB5<.  35=578A5 MB8E ?>4E>4>2 <>6=> 2K45;8BL A;54CNI85 >A=>2=K5 <>45;8 3;02=>9 F5;52>9 DC=:F88 ?@54?@8OB8O, @0AA<0B@8205<K5 M:>=><8AB0<8: 1. >45;L <0:A8<870F88 ?@81K;8. 2. >45;L <8=8<870F88 B@0=A0:F8>==KE 8745@65:. 3. >45;L <0:A8<870F88 >1J5<0 ?@>406. 4. >45;L <0:A8<870F88 B5<?>2 @>AB0 ?@54?@8OB8O. 5. >45;L >15A?5G5=8O :>=:C@5=B=KE ?@58<CI5AB2. 6. >45;L <0:A8<870F88 4>102;5==>9 AB>8<>AB8. 7. >45;L <0:A8<870F88 @K=>G=>9 AB>8<>AB8 ?@54?@8OB8O. & & .. 1.2 5B>4K 8 8=AB@C<5=BK D8=0=A>2>3> 0=0;870 ?@54?@8OB8O 2 D8=0=A>2>< <5=546<5=B5 @0:B8:0 D8=0=A>2>3> 0=0;870 2K@01>B0;0 >A=>2=K5 <5B>4K GB5=8O D8=0=A>2KE >BG5B>2, A@548 =8E <>6=> 2K45;8BL A;54CNI85: 3>@87>=B0;L=K9 0=0;87; 25@B8:0;L=K9 0=0;87; B@5=4>2K9 0=0;87; <5B>4 D8=0=A>2KE :>MDD8F85=B>2; A@02=8B5;L=K9 0=0;87; D0:B>@=K9 0=0;87. >@87>=B0;L=K9 (2@5<5==>9) 0=0;87 - A@02=5=85 :064>9 ?>78F88 >BG5B=>AB8 A ?@54K4CI8< 3>4><. 5@B8:0;L=K9 (AB@C:BC@=K9) 0=0;87 - >?@545;5=85 AB@C:BC@K 8B>3>2KE D8=0=A>2KE ?>:070B5;59 A 2KO2;5=85< 2;8O=8O :064>9 ?>78F88 >BG5B=>AB8 =0 @57C;LB0B 2 F5;><. "@5=4>2K9 0=0;87 - A@02=5=85 :064>9 ?>78F88 >BG5B=>AB8 A @O4>< ?@54H5AB2CNI8E ?5@8>4>2 8 >?@545;5=85 B@5=40, B.5. >A=>2=>9 B5=45=F88 48=0<8:8 ?>:070B5;O, >G8I5==>9 >B A;CG09=KE 2;8O=89 8 8=48284C0;L=KE >A>15==>AB59 >B45;L=KE ?5@8>4>2. ! ?><>ILN B@5=40 D>@<8@CNBAO 2>7<>6=K5 7=0G5=8O ?>:070B5;59 2 1C4CI5<, 0, A;54>20B5;L=>, 2545BAO ?5@A?5:B82=K9 ?@>3=>7=K9 0=0;87. !@02=8B5;L=K9 (?@>AB@0=AB25==K9) 0=0;87 - MB> :0: 2=CB@8E>7O9AB25==>5 A@02=5=85 ?> >B45;L=K< ?>:070B5;O< D8@<K, 4>G5@=8E D8@<, ?>4@0745;5=89, F5E>2, B0: 8 <56E>7O9AB25==>5 A@02=5=85 ?>:070B5;59 40==>9 D8@<K A ?>:070B5;O<8 :>=:C@5=B>2, A> A@54=5>B@0A;52K<8 8 A@54=8<8 >1I5M:>=><8G5A:8<8 40==K<8. =0;87 >B=>A8B5;L=KE ?>:070B5;59 (:>MDD8F85=B>2) - @0AG5B >B=>H5=89 40==KE >BG5B=>AB8, >?@545;5=85 2708<>A2O78 ?>:070B5;59. $0:B>@=K9 0=0;87 - MB> 0=0;87 2;8O=8O >B45;L=KE D0:B>@>2 =0 @57C;LB0B82=K9 ?>:070B5;L A ?><>ILN 45B5@<8=8@>20==KE 8;8 AB>E0AB8G5A:8E ?@85<>2 8AA;54>20=8O. @8G5< D0:B>@=K9 0=0;87 <>65B 1KBL :0: ?@O<K<, B.5. 70:;NG0NI8<AO 2 @074@>1;5=88 @57C;LB0B82=>3> ?>:070B5;O =0 A>AB02=K5 G0AB8, B0: 8 >1@0B=K<, :>340 >B45;L=K5 M;5<5=BK A>548=ONBAO 2 >1I89 @57C;LB0B82=K9 ?>:070B5;L. & & & & ;020 2. F5=:0 MDD5:B82=>AB8 C?@02;5=8O D8=0=A0<8 ?@54?@8OB8O =0 ?@8<5@5  2.1 @30=870F8>==>-?@02>20O E0@0:B5@8AB8:0 45OB5;L=>AB8  1J5:B>< ?@0:B8G5A:>3> 8AA;54>20=8O O2;O5BAO 1I5AB2> A >3@0=8G5==>9 >B25BAB25==>ABLN , >A=>2=0O 45OB5;L=>ABL :>B>@>3>, >:070=85 :><<C=0;L=KE CA;C3 D878G5A:8< 8 N@848G5A:8< ;8F0<. 1I5AB2> A >3@0=8G5==>9 >B25BAB25==>ABLN A>740=> ?> @5H5=8N #G0AB=8:>2 2 A>>B25BAB288 A> AB.AB. 48-68, 87-94 @0640=A:>3> :>45:A0 $, 3;. 2 $545@0;L=>3> 70:>=0 1 >1I5AB20E A >3@0=8G5==>9 >B25BAB25==>ABLN >B 08.02.98 3. ! 14-$. >;=>5 D8@<5==>5 =08<5=>20=85 1I5AB20: 1I5AB2> A >3@0=8G5==>9 >B25BAB25==>ABLN . !>:@0I5==>5 D8@<5==>5 =08<5=>20=85:  . 4@5A <5AB> =0E>645=8O 1I5AB20: >AA8O, >A:20, A5==OO C;., 4. 16, 8. 1I5AB2> >1;0405B ?@020<8 N@848G5A:>3> ;8F0 A <><5=B0 53> 3>AC40@AB25==>9 @538AB@0F88 2 CAB0=>2;5==>< ?>@O4:5, 8<55B @0AG5B=K9 8 8=K5 AG5B0 2 CG@5645=8OE 10=:>2, ?5G0BL 8 HB0<? A> A2>8< =08<5=>20=85< 8 4@C38<8 @5:2878B0<8 1I5AB20, 1;0=:8 CAB0=>2;5==>3> >1@07F0, B>20@=K9 7=0: 8 7=0:8 >1A;C6820=8O. !@>: 45OB5;L=>AB8 1I5AB20 =5 >3@0=8G5=. @30=870F8>==0O AB@C:BC@0 ?@54?@8OB8O =03;O4=> 8;;NAB@8@C5BAO @8AC=:>< 2.1. & & & .. 8A. 2.1. @30=870F8>==0O AB@C:BC@0 C?@02;5=8O  C:>2>4AB2> B5:CI59 45OB5;L=>ABLN 1I5AB20 >ACI5AB2;O5B 5=5@0;L=K9 48@5:B>@ 1I5AB20, =07=0G05<K9 1I8< A>1@0=85< #G0AB=8:>2 1I5AB20 A@>:>< =0 B@8 3>40. @30=870F8>==0O AB@C:BC@0 C?@02;5=8O  >B=>A8BAO : ;8=59=>-DC=:F8>=0;L=><C B8?C. A>15==>ABLN 40==>9 AB@C:BC@K C?@02;5=8O O2;O5BAO =0;8G85 :><18=0F89 ;8=59=KE 8 DC=:F8>=0;L=KE A2O759.  >@30=870F88 40==>3> B8?0 :064K9 @01>B=8: ?>4G8=O5BAO B>;L:> >4=><C @C:>2>48B5;N. $C=:F8>=0;L=K< @C:>2>48B5;O< ?@54>AB02;5=> ?@02> =5?>A@54AB25==>3> @5H5=8O 2>?@>A>2, >B=5A5==KE 8A:;NG8B5;L=> : 8E :><?5B5=F88.  A2O78 A MB8< ?@8 B0:>9 AB@C:BC@5 C?@02;5=8O 2AN ?>;=>BC 2;0AB8 15@5B =0 A51O ;8=59=K9 @C:>2>48B5;L, 2>73;02;ONI89 >?@545;5==K9 :>;;5:B82. 5@5945< B5?5@L =5?>A@54AB25==> : 0=0;87C MDD5:B82=>AB8 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8  . & & & .. 2.2 =0;87 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O 1 MDD5:B82=>AB8 D8=0=A>2>9 45OB5;L=>AB8 ?@54?@8OB8O <>6=> AC48BL ?> D8=0=A>2><C A>AB>O=8N ?@54?@8OB8O. @>2545< 0=0;87 A>AB020, 48=0<8:8 8 AB@C:BC@K 0:B82>2 :><?0=88, 40==K5 ?@54AB028< 2 B01;8F5 1.  48=0<8:5 =01;N405BAO @>AB 8<CI5AB20 ?@54?@8OB8O =0 3421 BKA. @C1. 8;8 10%. @8@>AB 2 7=0G8B5;L=>9 AB5?5=8 >1CA;>2;5= @>AB>< 4518B>@A:>9 704>;65==>AB8, 2 48=0<8:5 55 25;8G8=0 2K@>A;0 =0 3010 BKA. @C1. 8;8 =0 12,54%. >AB 4518B>@A:>9 704>;65==>AB8 O2;O5BAO =530B82=K< <><5=B><, B0: :0: >B@8F0B5;L=> >B@0605BAO =0 45;>2>9 0:B82=>AB8 ?@54?@8OB8O. "01;8F0 2.1 !>AB02 8 48=0<8:0 8<CI5AB20  & & & & . 03;O4=> 48=0<8:0 AB>8<>AB8 8<CI5AB20  8;;NAB@8@C5BAO @8AC=:>< 2.1.  8A. 2.1. 8=0<8:0 AB>8<>AB8 8<CI5AB20  =5>1>@>B=K5 0:B82K :><?0=88 ?@54AB02;5=K B>;L:> >4=>9 AB0BL59  MB> >A=>2=K5 A@54AB20 ?@54?@8OB8O.  48=0<8:5 =01;N405BAO ?@8@>AB AB>8<>AB8 >A=>2=KE A@54AB2 =0 448 BKA. @C1. 8;8 =0 5,03%.  A>AB02 >1>@>B=KE 0:B82>2 ?@54?@8OB8O 2E>4OB 70?0AK, 4518B>@A:0O 704>;65==>ABL, :@0B:>A@>G=K5 D8=0=A>2K5 2;>65=8O 8 45=56=K5 A@54AB20. > 8B>30< 70 2007-2009 33. 70?0AK ?@54?@8OB8O =5A:>;L:> 2K@>A;8 8 A>AB028;8 273 BKA. @C1. 8;8 109,64% : C@>2=N 2007 3>40. 5;8G8=0 :@0B:>A@>G=KE D8=0=A>2KE 2;>65=89 70 @0AA<0B@8205<K9 ?5@8>4 =5 87<5=8;0AL, 7=0G5=85 ?>:070B5;O A>AB02;O5B 560 BKA. @C1. 5;8G8=0 45=56=KE A@54AB2 2 48JLNPԲr`J`2J.j}hNheCJUaJmHnHu+jhNheCJUaJmHnHu"hNheCJaJmHnHu:jhNhe>*B*CJUaJmHnHphuhNheCJaJmHnHu#hNhe0JCJaJmHnHu,jhNhe0JCJUaJmHnHuhNheCJaJjhNheCJUaJ hphehphe5CJaJhe5CJaJ  < @>V:$dh-DM `a$gde $dha$gde $dha$gde$ $ dha$gde$ $ dha$gdegde $dha$gded~ " $        " Z \ ĴĢĢrrZĴĢ.jwhNheCJUaJmHnHu"hNheCJaJmHnHu:jhNhe>*B*CJUaJmHnHphu#hNhe0JCJaJmHnHuhNheCJaJmHnHu,jhNhe0JCJUaJmHnHu+jhNheCJUaJmHnHuheCJaJmHnHu\ ^ ` ( * , .  ˹yjZ˹Z<˹:jhNhe>*B*CJUaJmHnHphuhNheCJaJmHnHuheCJaJmHnHu.jqhNheCJUaJmHnHu+jhNheCJUaJmHnHu"hNheCJaJmHnHu#hNhe0JCJaJmHnHu,jhNhe0JCJUaJmHnHu:jhNhe>*B*CJUaJmHnHphu       P R T V . 0 2 6 8 : < > @ x ҬlZZBҬ.jehNheCJUaJmHnHu"hNheCJaJmHnHu:jhNhe>*B*CJUaJmHnHphu#hNhe0JCJaJmHnHuhNheCJaJmHnHu,jhNhe0JCJUaJmHnHuheCJaJmHnHu+jhNheCJUaJmHnHu.jkhNheCJUaJmHnHux z | ~ 246:<>@BD|~ϸxiYY;:jhNhe>*B*CJUaJmHnHphuhNheCJaJmHnHuheCJaJmHnHu.j_hNheCJUaJmHnHu+jhNheCJUaJmHnHu"hNheCJaJmHnHu,jhNhe0JCJUaJmHnHu:jhNhe>*B*CJUaJmHnHphu#hNhe0JCJaJmHnHu0248:<>@Bz|~HJLPRTVXZxxZxBx.jShNheCJUaJmHnHu:jhNhe>*B*CJUaJmHnHphu#hNhe0JCJaJmHnHuhNheCJaJmHnHu,jhNhe0JCJUaJmHnHuheCJaJmHnHu+jhNheCJUaJmHnHu.jYhNheCJUaJmHnHu"hNheCJaJmHnHuZ@BDxz|XZݿݖhY;ݖ:jhNhe>*B*CJUaJmHnHphuheCJaJmHnHu.jMhNheCJUaJmHnHu+jhNheCJUaJmHnHu"hNheCJaJmHnHu,jhNhe0JCJUaJmHnHu:jhNhe>*B*CJUaJmHnHphu#hNhe0JCJaJmHnHuhNheCJaJmHnHuZ\,.0468:<׿陉wwYwA陉.jA hNheCJUaJmHnHu:j hNhe>*B*CJUaJmHnHphu#hNhe0JCJaJmHnHuhNheCJaJmHnHu,jhNhe0JCJUaJmHnHuheCJaJmHnHu.jG hNheCJUaJmHnHu"hNheCJaJmHnHu+jhNheCJUaJmHnHu<>vxz|"$&(<햀hYݨ;:j hNhe>*B*CJUaJmHnHphuheCJaJmHnHu.j; hNheCJUaJmHnHu+jhNheCJUaJmHnHu"hNheCJaJmHnHu,jhNhe0JCJUaJmHnHu:j hNhe>*B*CJUaJmHnHphuhNheCJaJmHnHu#hNhe0JCJaJmHnHu<>@tvx|~,.رؚ{tcWL=,!hpheB*CJNHaJphhpheB*CJaJphhpheCJaJhphe5CJaJ hpheCJOJQJ^JaJ hphejhNheCJUaJhNheCJaJmHnHu,jhNhe0JCJUaJmHnHuheCJaJmHnHu.j5 hNheCJUaJmHnHu+jhNheCJUaJmHnHu"hNheCJaJmHnHu.FH,.\ ^ p!r!!!!!"""""##:##### $$*$V$X$l$$$$$F%v%%%%Z&h&&&&&''>'(ƻƻƻƻƻƻƻƻƻƻ hR'he5B*CJaJphheB*CJaJphh^heCJaJheCJaJ hphe5B*CJaJph!hpheB*CJNHaJphhpheB*CJaJph;|lP!J""##X$$v%Z&'(()*-F.25 $dha$gde $dha$gde$ & F dh^a$gde$dh-DM `a$gde(()**0225566:::2;4;;;;;><@<<<<<j=l=t=v=>??@@JALAAA D"DDDbEdEEEFGGҿҮңңҿңңңңңңңᣍhpheCJNHaJjhe0JCJUaJh hehpheCJaJ hpheB*CJ\aJph$jhe0JB*CJUaJphhpheB*CJaJphhphe6OJQJ^J hpheCJOJQJ^JaJ256:4;;;@<<<l=v=> ?8?b????@@ BD$ & F Zdh^a$gde$dh`a$gde $dha$gde$dh-DM `a$gdeD4G,HKKKUVVVVXXnYpYYYZZZ [j[[[[\\ӷ䤷h1heCJNHaJh1heCJaJhe6OJQJ^JheCJaJhphe6OJQJ^JheCJOJQJ^JaJ hpheCJOJQJ^JaJhehpheCJaJhpheCJNHaJ7\^^__ `,```````,b.b6d8dddJeLeee̐Ґ<H‘npTVxzTZpv֙ڜܜ"6<~Uj h1heCJUaJheheCJaJh1heCJNHaJh1heCJaJK__ `,``` abΏؐ<Hؓh`x֙ڜ&> $dha$gde$dh`a$gde$dh`a$gde$dh`a$gde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udit Expert, @07@01>B0==>9 :><?0=859 @>-=25AB-". @8<5=5=85 Audit Expert ?>72>;O5B ?@54?@8OB8N ?@>4803=>AB8@>20BL 8 70D8:A8@>20BL B5:CI55 D8=0=A>2>5 A>AB>O=85, A@02=8BL D8=0=A>2K5 ?>:070B5;8 ?@54?@8OB8O A >B@0A;52K<8 8 =>@<0B82=K<8 7=0G5=8O<8. -B> B>G:0 >BAG5B0 4;O @07@01>B:8 40;L=59H8E ?;0=>2 @0728B8O ?@54?@8OB8O, >15A?5G820NI8E 4>AB865=85 ?>AB02;5==KE F5;59. >=8B>@8=3 >A=>2=KE ?>:070B5;59 2 A8AB5<5 Audit Expert <>65B 25AB8AL 2 @568<5 @50;L=>3> 2@5<5=8. @0D8:8 8 4803@0<<K, ?>AB@>5=85 :>B>@KE ?>B@51C5B =57=0G8B5;L=KE CA8;89, =03;O4=> ?>:06CB 87<5=5=8O :;NG52KE ?>:070B5;59, ?>72>;ONI8E AC48BL > 74>@>2L5 ?@54?@8OB8O. 065 =5 8A:CH5==K9 2 D8=0=A>2>< 0=0;875 G5;>25: A<>65B ?@>0=0;878@>20BL 48=0<8:C D8=0=A>2KE ?>:070B5;59 8 ?@8=OBL 25@=>5 @5H5=85.  A8AB5<5 Audit Expert @C:>2>48B5;L 8;8 A?5F80;8AB <>65B ?>AB@>8BL ?@>3=>7 D8=0=A>2KE ?>:070B5;59. A;8 B5=45=F8O 87<5=5=8O D8=0=A>2KE ?>:070B5;59 :065BAO 5<C C3@>60NI59, 8A?>;L7CO DC=:F8N ?@>3=>70, >= <>65B >F5=8BL 2@5<O, 2 B5G5=85 :>B>@>3> D8=0=A>2K5 ?>:070B5;8 4>AB83=CB :@8B8G5A:8E 7=0G5=89. 50;L=> >F5=8BL A>AB>O=85 ?@54?@8OB8O <>6=>, A@02=82 53> D8=0=A>2K5 ?>:070B5;8 A =>@<0B82=K<8 8;8 >B@0A;52K<8 7=0G5=8O<8. AO =5>1E>48<0O 4;O MB>3> 8=D>@<0F8O 4>ABC?=0 2 A8AB5<5 Audit Expert 2 A>>B25BAB2CNI8E 181;8>B5:0E. & & & .. 3.2 >2KH5=85 MDD5:B82=>AB8 C?@02;5=8O D8=0=A>2K<8 @5AC@A0<8 ?@54?@8OB8O A=>2=0O ?@>1;5<0, :>B>@0O >:07K205B 7=0G8B5;L=>5 2;8O=85 =0 D8=0=A>2>5 A>AB>O=85 ?@54?@8OB8O  MB> 2KA>:89 C@>25=L 4518B>@A:>9 704>;65==>AB8.   @01>B0 A 4518B>@A:>9 704>;65==>ABLN =0G8=05BAO B>;L:> B>340, :>340 >=0 ?>?0405B 2 @07@O4 ?@>A@>G5==>9, B>340 :0: F5;5A>>1@07=K< O2;O5BAO @07@01>B0BL =0?@02;5=8O C?@02;5=85< 4518B>@A:>9 704>;65==>AB8 =0 AB0488 55 >1@07>20=8O.  >B;8G85 >B ?@>872>4AB25==KE 70?0A>2 8 =57025@H5==>3> ?@>872>4AB20, :>B>@K5 =5 <>3CB 1KBL @57:> 87<5=5=K, 4518B>@A:0O 704>;65==>ABL ?@54AB02;O5B A>1>9 25AL<0 20@8015;L=K9 8 48=0<8G=K9 M;5<5=B >1>@>B=KE A@54AB2, ACI5AB25==> 7028AOI89 >B ?@8=OB>9 2 >@30=870F88 ?>;8B8:8 2 >B=>H5=88 ?>:C?0B5;59 ?@>4C:F88. >A:>;L:C 4518B>@A:0O 704>;65==>ABL ?@54AB02;O5B A>1>9 >15742865=85 A>1AB25==KE >1>@>B=KE A@54AB2, B.5. 2 ?@8=F8?5 >=0 =5 2K3>4=0 >@30=870F88, B> A >G5284=>ABLN =0?@0H8205BAO 2K2>4 > 55 <0:A8<0;L=> 2>7<>6=>< A>:@0I5=88. 518B>@A:0O 704>;65==>ABL <>65B 1KBL A2545=0 4> <8=8<C<0, B5< =5 <5=55, MB>3> =5 ?@>8AE>48B ?> <=>38< ?@8G8=0<, 2 B>< G8A;5 8 ?> ?@8G8=5 :>=:C@5=F88. @>5:B <5@>?@8OB89 ?> A>:@0I5=8N 4518B>@A:>9 704>;65==>AB8 1C45B 2K3;O45BL A;54CNI8< >1@07><: @07@01>B:0 =0?@02;5=89 ?> ?@54>B2@0I5=8N 2>7=8:=>25=8O 4518B>@A:>9 704>;65==>AB8; A>B@C4=8G5AB2> A :>;;5:B>@A:8<8 035=BAB20<8 ?> 2>72@0BC 157=0456=KE 4>;3>2. 0AA<>B@8< =0?@02;5=8O, :>B>@K5 1C4CB ?@5?OBAB2>20BL 2>7=8:=>25=8N 4518B>@A:>9 704>;65==>AB8 :0: B0:>2>9, 40==K5 =0?@02;5=8O ?@8<5=8<K 2 ?5@2CN >G5@54L 4;O N@848G5A:8E ;8F. & & & & 0:;NG5=85 5=ONI0OAO M:>=><8G5A:0O ?>;8B8:0 3>AC40@AB20, 87<5=5=8O :>=JN=:BC@K B>20@=>3> 8;8 D8=0=A>2>3> @K=:>2 2 F5;>< 8;8 >B45;L=KE 8E A53<5=B>2, 2>7=8:=>25=85 =>2KE AB@0B538G5A:8E H8= @0728B8O ?@54?@8OB8O, A=865=85 >B40G8 :0?8B0;0 2 >B45;L=KE A5:B>@0E E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O <>3CB ?>B@51>20BL 1KAB@>3> 53> @58=25AB8@>20=8O 2 =>2K5 2KA>:>4>E>4=K5 ?@>5:BK, >15A?5G820NI85 2>7@0AB0=85 @K=>G=>9 AB>8<>AB8 ?@54?@8OB8O. 06=59H8< CA;>285< >15A?5G5=8O 2>7<>6=>AB59 B0:>3> @58=25AB8@>20=8O :0?8B0;0 2KABC?05B >?B8<870F8O C@>2=O ;8:284=>AB8 :0: DC=:F8>=8@CNI8E 0:B82>2, B0: 8 @50;87C5<>9 ?@54?@8OB85< 8=25AB8F8>==>9 ?@>3@0<<K 2 @07@575 A>AB02;ONI8E 55 8=25AB8F8>==KE ?@>5:B>2. A5 @0AA<>B@5==K5 7040G8 D8=0=A>2>3> <5=546<5=B0 B5A=59H8< >1@07>< 2708<>A2O70=K, E>BO >B45;L=K5 87 =8E 8 =>AOB @07=>=0?@02;5==K9 E0@0:B5@ (=0?@8<5@, >15A?5G5=85 <0:A8<870F88 AC<<K ?@81K;8 ?@8 <8=8<870F88 C@>2=O D8=0=A>2>3> @8A:0; >15A?5G5=85 D>@<8@>20=8O 4>AB0B>G=>3> >1J5<0 D8=0=A>2KE @5AC@A>2 8 ?>AB>O==>3> D8=0=A>2>3> @02=>25A8O ?@54?@8OB8O 2 ?@>F5AA5 53> @0728B8O 8 B.?.). >MB><C 2 ?@>F5AA5 D8=0=A>2>3> <5=546<5=B0 >B45;L=K5 7040G8 4>;6=K 1KBL >?B8<878@>20=K <564C A>1>9 4;O =081>;55 MDD5:B82=>9 @50;870F88 53> 3;02=>9 F5;8. $8=0=A>2K9 0=0;87 2 A8AB5<5 C?@02;5=8O D8=0=A0<8 ?@8<5=O5BAO A F5;LN 2KO2;5=8O ACI=>AB8, 70:>=><5@=>AB59, B5=45=F89 8 >F5=:8 M:>=><8G5A:8E ?@>F5AA>2, 87CG5=8O D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 =0 2A5E C@>2=OE (=0 C@>2=5 ?@54?@8OB8O, >@30=870F88, >1J548=5=8O, >B@0A;8 2 <0AHB015 AB@0=K) 8 2 @07=KE AD5@0E 2>A?@>872>4AB20 (<0B5@80;L=>< ?@>872>4AB25, @0A?@545;5=88, >1<5=5 8 ?>B@51;5=88). 1J5:B>< ?@0:B8G5A:>3> 8AA;54>20=8O O2;O;>AL 1I5AB2> A >3@0=8G5==>9 >B25BAB25==>ABLN , >A=>2=0O 45OB5;L=>ABL :>B>@>3>, >:070=85 :><<C=0;L=KE CA;C3 D878G5A:8< 8 N@848G5A:8< ;8F0<. =0;87 MDD5:B82=>AB8 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O 2KO28; A;54CNI85 :;NG52K5 <><5=BK.  48=0<8:5 =01;N405BAO @>AB 8<CI5AB20 ?@54?@8OB8O =0 3421 BKA. @C1. 8;8 10%. @8@>AB 2 7=0G8B5;L=>9 AB5?5=8 >1CA;>2;5= @>AB>< 4518B>@A:>9 704>;65==>AB8, 2 48=0<8:5 55 25;8G8=0 2K@>A;0 =0 3010 BKA. @C1. 8;8 =0 12,54%. >AB 4518B>@A:>9 704>;65==>AB8 O2;O5BAO =530B82=K< <><5=B><, B0: :0: >B@8F0B5;L=> >B@0605BAO =0 45;>2>9 0:B82=>AB8 ?@54?@8OB8O. # ?@54?@8OB8O =01;N40NBAO ?@>1;5<K A ;8:284=>ABLN. "0:, =>@<0B82=>5 7=0G5=85 :>MDD8F85=B0 01A>;NB=>9 ;8:284=>AB8 0,2  B.5. ?@54?@8OB85 2 1;8609H55 2@5<O 4>;6=> 1KBL A?>A>1=>, ?>30A8BL <8=8<C< 20% A2>8E 4>;3>2, A>3;0A=> @0AG5B0< 2 2009 3>4C 2 :@0B:>A@>G=>< ?5@8>45 ?@54?@8OB85 A?>A>1=> ?>30A8BL B>;L:> 3% :@0B:>A@>G=KE >1O70B5;LAB2.  2009 3>4C 7=0G5=85 :>MDD8F85=B0 B5:CI59 ;8:284=>AB8 A>AB028;> 0,82 ?@8 =>@<0B825 >B 1 4> 2. "0:8< >1@07><, 2 4>;3>A@>G=>< ?5@8>45 ?@54?@8OB85 B0:65 =5 >1;0405B =5>1E>48<K< C@>2=5< ?;0B565A?>A>1=>AB8. @54?@8OB85 4>AB0B>G=> AB018;L=> @0728205BAO, B0: 2 F5;>< 70 ?5@8>4 2K@CG:0 >B @50;870F88 =5A:>;L:> 2K@>A;0, ?@8G5< 5A;8 2 2008 3>4C ?@>87>H;> A=865=85 ?>:070B5;O, B> 2 2009 3>4C =01;N405BAO @>AB, 8 55 25;8G8=0 ?@52KA8;0 C@>25=L 2007 3>40 =0 1,71%.  F5;>< =5>1E>48<> >B<5B8BL =87:89 C@>25=L MDD5:B82=>AB8 DC=:F8>=8@>20=8O ?@54?@8OB8O. ;O ?>ABC?0B5;L=>3> @0728B8O :><?0=88 >1I89 C@>25=L @5=B015;L=>AB8 4>;65= 4>AB830BL <8=8<C< 15-20%.  :0G5AB25 A>25@H5=AB2>20=8O <5B>4>;>38G5A:8E >A=>2 ?@>2545=8O D8=0=A>2>3> 0=0;870 1K;> ?@54;>65=> 8A?>;L7>20=85 A@54AB2 02B><0B870F88 2 G0AB=>AB8 CAB0=>28BL 02B><0B878@>20==CN A8AB5<C >1@01>B:8 M:>=><8G5A:>9 8=D>@<0F88 Audit Expert, @07@01>B0==>9 :><?0=859 @>-=25AB-". A=>2=0O ?@>1;5<0, :>B>@0O >:07K205B 7=0G8B5;L=>5 2;8O=85 =0 D8=0=A>2>5 A>AB>O=85 ?@54?@8OB8O MB> 2KA>:89 C@>25=L 4518B>@A:>9 704>;65==>AB8. @>5:B <5@>?@8OB89 ?> A>:@0I5=8N 4518B>@A:>9 704>;65==>AB8 1C45B 2K3;O45BL A;54CNI8< >1@07><: @07@01>B:0 =0?@02;5=89 ?> ?@54>B2@0I5=8N 2>7=8:=>25=8O 4518B>@A:>9 704>;65==>AB8; A>B@C4=8G5AB2> A :>;;5:B>@A:8<8 035=BAB20<8 ?> 2>72@0BC 157=0456=KE 4>;3>2. @54?>;0305BAO, GB> ?@54;>65==K9 ?@>5:B <5@>?@8OB89 ?>72>;8B A>:@0B8BL 4518B>@A:CN 704>;65==>ABL =0 20%. 0==K5 A@54AB20 F5;5A>>1@07=> 1C45B =0?@028BL =0 ?>30H5=85 :@548B>@A:>9 704>;65==>AB8. !>:@0I5=85 C@>2=O 4518B>@A:>9 704>;65==>AB8 =0 20% 8 ?>30H5=85 70 AG5B ?>;CG5==KE A@54AB2 :@0B:>A@>G=KE >1O70B5;LAB2, ?>;>68B5;L=K< >1@07>< >B@078BLAO =0 D8=0=A>2>9 CAB>9G82>AB8 8 45;>2>9 0:B82=>AB8 ?@54?@8OB8O. >;O A>1AB25==KE A@54AB2 2 D8=0=A8@>20=88 ?@54?@8OB8O 2K@0AB5B A 8,29 4> 9,68%, A>>B25BAB25==> C45;L=K9 25A 705<=KE 8AB>G=8:>2 D8=0=A8@>20=8O A>:@0B8BLAO 4> 90,32%. "0:65 87<5=8BLAO A>>B=>H5=85 A>1AB25==KE 8 705<=KE A@54AB2, =0 1 @C1. A>1AB25==KE A@54AB2 1C45B ?@8E>48BLAO 9,33 @C1. 705<=KE, ?> 8B>30< 70 2009 3>4 7=0G5=85 ?>:070B5;O A>AB028;> 11,06 @C1. 1>@0G8205<>ABL >1>@>B=KE 0:B82>2 2K@0AB5B A 5,13 4> 6,35 >1>@>B>2, GB> ?@82545B : A>:@0I5=8N ?5@8>40 >1>@>B0 A 70,13 4> 56,72 4=59. >MDD8F85=B >1>@0G8205<>AB8 4518B>@A:>9 704>;65==>AB8 2K@0AB5B A 5,37 4> 6,71 >1>@>B>2, ?5@8>4 >1>@>B0 A>:@0B8BAO A 67,03 4> 53,62 4=59. 1>@0G8205<>ABL :@548B>@A:>9 704>;65==>AB8 C25;8G8BAO A 5,11 4> 6,31 >1>@>B>2, ?5@8>4 >1>@0G8205<>AB8 A>:@0B8BAO A 70,47 4> 57,07 4=59. !?8A>: ;8B5@0BC@K D0=0AL520 .. -:>=><8:0 ?@54?@8OB8O (D8@<K). @0:B8:C<.  .: =D@0-, 2010.  319A. 0:0=>2 .., (5@5<5B .. "5>@8O M:>=><8G5A:>3> 0=0;870.  .: $8=0=AK 8 AB0B8AB8:0, 2008.  536A. 0@0=>2 .., 20=>2 .. $8=0=A>2K9 <5=546<5=B.  .: ;L?8=0 87=5< C:A, 2008 .  504A. & & & .. "KG8=A:89 .. -:>=><8:0, >@30=870F8O 8 C?@02;5=85 =0 ?@54?@8OB88.  >AB>2 =/.: $5=8:A, 2010.  475A. (5@5<5B .. =0;87 8 4803=>AB8:0 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O: #G51=8: 4;O 2C7>2.  .: $ -, 2008.  367A. @8;>65=8O & & & .  >20;52 .. 2545=85 2 D8=0=A>2K9 <5=546<5=B.  .: $8=0=AK 8 AB0B8AB8:0, 2007.  !. 36.  (5@5<5B .. =0;87 8 4803=>AB8:0 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O: #G51=8: 4;O 2C7>2.  .: $ -, 2008.  !. 42.  >;:>2 .., !:;O@5=:> .. -:>=><8:0 ?@54?@8OB89: C@A ;5:F89.  .: =D@0-, 2010.  !. 53.     >ğĢԤBЫ ܯzll $ & F Z dh^a$gde$dh`a$gde $dha$gde $dha$gdegde$a$gde ğ^`xzңԣZ\NPhj8:©ĩLN`bfh&(ܯz`b|~(*$& ȻȻȻȻȻȻȻȻȻȻȻȻȻȻȻȷȻȻȻȻȻȻȻȻȻȻȻȻȷhe6OJQJ^Jheh1heCJNHaJh1heCJaJhphe6OJQJ^JheCJOJQJ^JaJ h1heCJOJQJ^JaJB "v40VphVV$ & F hdh^ha$gde$dh`a$gde $dha$gde "tvXZjl$&(*BD2446 Z\prDF|~jl02ȷ hheCJOJQJ^JaJheh1heCJNHaJhpheCJaJh1heCJaJ hEheCJOJQJ^JaJFVXZ02bd$bdfjlprvx~躩jhDQUhDQhVxheNH hVxhejhe0JUhe hheCJOJQJ^JaJheOJQJ^Jh+CJ\aJhVxheCJNHaJhVxheCJNH\aJhVxheCJaJhVxheCJ\aJ-bdhjnptvz|~$a$gdegde $dha$gde $dha$gde$ & F hdh^ha$gde,1h. A!"R#n$n% }DyK _Toc261612556}DyK _Toc261612556}DyK _Toc261612557}DyK _Toc261612557}DyK _Toc261612558}DyK _Toc261612558}DyK _Toc261612559}DyK _Toc261612559}DyK _Toc261612560}DyK _Toc261612560}DyK _Toc261612561}DyK _Toc261612561}DyK _Toc261612562}DyK _Toc261612562}DyK _Toc261612563}DyK _Toc261612563}DyK _Toc261612564}DyK _Toc261612564}DyK _Toc261612565}DyK _Toc261612565}DyK _Toc261612566}DyK _Toc261612566}DyK _Toc261612567}DyK _Toc261612567}DyK _Toc261612568}DyK _Toc261612568WDd /0  # A"FIuiz< @@=FIuiz<@Y!IE*uxl G^hiXgfkVɩإX  I̮:22k,#?ftYrcw=oBI}<}}=!D=('|z}]%Ăo\O@#BL r"[R춓{)[@b)h+`0= 5KY8] <14WO/>hi(v-R*7x:LKyB%<Zt<^c0k<}1/w\/cXaռ,Y܎kOO/>];oj}Wy!h#L?n.l~Xe-F4A^OE|Ye[L~|`~~ݩ9\:E1>zySّŴDť[uK*LZR_.r/!>_@ٜ+4W yS?O?+z' syYDVlz[a#iᬳOe_t3=u1.܂l?gp#Su1/41o+:oD&s8c5i^g̟e||e1 35d7Ϙ1֛x37L˴S14}g6BfC(Ů\\9,'}bZ?}Y}ZV{d7YV{վj_gZV\}Y^da fxk|łXw+A F~GvKսr3+wV^f?o.qwxw(v {+8~C_mU;Aה޻W$]Xߗ|/W-=e&xoXiuGoJ>U4%&jScluƘ''öW7n5򹮃]ACSl~GP 4C9h6AnzgMP6*!WIZێ93T2Cf@80 5Pj@u#0tfczP\=q`י4C=r āqU [5Ch+z2Cf j\q`atfhb횡 rۉ@ ?vf ;5vN$0 g̰[3n8!g̰O3>8CO̰k}ObxUgp@38Ê~p(8q`g83k8rāq:33 9EbO93(f N8-/93t2! :Cāq pkCÐ;Lapz5aP/z@ ;32Q : āqy֙(3 GA!w80Pwf8 8hrāq뫟qf`!0q`[w?0 Úa4 a8ÏڜaD3 F 7BaXZ33j(Fcso)gv{o|Fi'pi8p{eB̽RPP6gkP6K[l {Fj-!!Rc?T& C-8LJ\3!WN=$xA P\q$2T0fP āqCoA*ͰT*8LZ3T!WM= C53ijP0{0P@'D@{H H`\{0Ш@k$D@{H24kFP3䚉0dhf j\ q` -̰K3vAnq` af āq2eVͰ V8L!"CfhA80{@6fk6Prq8L!2k8rđ8z ?C3: Akfd .uaz ݚ n8LG3tz C= C3 =#;B= f G@}#,Я@'5C?hrāq2 2ðf Cn80{H #a4H=${(0 ' *F#qs<|8=M{9kElĽ7Ά=HJexֳ"-8LArmexX_x_J({\[֗0Wr$V%0ɵ=`} }ELqރ"UQ 2/aH=H K+Razk+{TOqރ"5P 2/aH=H K+R3azk+{Bqރ"8LArmexX_x_R 2/aH=H K+Razk+{8LArmexX_x_){\[֗0W$V%0ɵ=`} }E8LArmexX_x_z({\[֗0W#=H K+Razk+{Oqރ" R 2/aH=H K+{0'"9{r2cg6ə(K{3ǻ޾j"l6Up[q*-3ZVjoڛZj_g B}>7ncwr7dY{_nj}8;>rDljaEe~[=T}~!zXN2MO2maK}y/uo7C ᅤ[oLj/<6 sg^沍Wɟ8{}Pk@捱6ut'QoqV~[d>+[5X5b㞘e\#a3kZOǩ Zszء ,W׺?M*Z˵kmLSky}rij-u\\kaZYx}:m7~ÿo<:JnR|;Vceq?Ϥ؄j:/m쓅Š)헸_uw>덿= #7G""9qYrtvzzEZSϷ5ϷDCo74/m+a7OnE/N|~>E0057 *\#!FP[Щ';}FoUz(Ƙ| x7;57){j;>2>: 1$<@&5CJ KH OJQJ\^JaJ `@` e 03>;>2>: 2$<@& 56CJOJQJ\]^JaJBA@B A=>2=>9 H@8DB 0170F0XiX 1KG=0O B01;8F04 l4a .k. 5B A?8A:0ZOZ e =0: =0:.5CJ KH OJQJ\^J_HaJ mHsHtHJOJ e1 =0:$dhCJaJmH sH tH 4@4 e 3;02;5=85 1:U@!: e 8?5@AAK;:0 >*B*ph<@< e 3;02;5=85 2 ^2&@A2 e =0: A=>A:8H*hx.]\CF.] qv  +OACNM6 % ] ,n-^j#Lsz P~  gs !!!""#$?$$%'&-&c&&))))*++,,`,b,,M-/Z0f0001"3@44444[67 7.727{77P9X:;K<=>??+@@AFDDDBEEEEHJCLLbMNPPQRS&T"UUVXYYZ}ZZZF[[[[[8\\] ]"]#]%]&](])]+],]/]0000000000000000000C0C0C0C0C0C0C 0C 0C 0C 0C 0C0C0C0C000^0^0^0^0^0^0^0^0^0^0^0^0^0^0^00 0 0 0 0 0 0000000000!0!0!0!0!0!0!0!0!0!0!0!0!0!0!0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)0)00270{70{70{70{70{70{70{70{70270?0?0?0? 0? 0?0?0?00E0E0E0E0E0E0E0E0E0E0E0E0E0E0E0E0E0 0Y 0Y 0Y 0Y 0Y 0Y000@0@0@000C@000@000@000@00000 \  x ZZ<<.(G\ 36789:;<=>?ADEwyz5D_> 4@BCFvx{~5 %&FPlnoq   /Uqstv *| @} %()+K-ILMOo{;>?A.] X%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕ̕ _Toc261612556 _Toc260065354 _Toc261612557 _Toc260065355 _Toc261612558 _Toc261612559 _Toc261612560 _Toc260065359 _Toc261612561 _Toc260065360 _Toc261612562 _Toc261612563 _Toc260065364 _Toc261612564 _Toc260065365 _Toc261612565 _Toc261612566 _Toc260065367 _Toc261441097 _Toc261612567 _Toc260065368 _Toc261441098 _Toc261612568D^^!!!))27{7{7??EYYY[[[/] L \b !""))z777*@*@EYYY[[[/]::::: ;;; ;&;=;O;u<z<{<<====????EEbSgShSnSSSTTZ ZZZZZZZZZZZ*[+[[]] ] ]"]"]#]#]%]&](])]+],]/] "'zr""u)z), ,:,?,,,..H0J0000044%7*7r7w7=;O;HH;KRK7V>VVVZZ[ ] ]"]"]#]#]%]&](])]+],]/] ] ) $?$7&c&l,,f0044.717YYZZ[[[ ] ]"]"]#]#]%]&](])]+],]/]ɞ6P2v^7&x@;6-^`OJQJo(hH--^`OJQJ^Jo(hHo-pp^p`OJQJo(hH-@ @ ^@ `OJQJo(hH-^`OJQJ^Jo(hHo-^`OJQJo(hH-^`OJQJo(hH-^`OJQJ^Jo(hHo-PP^P`OJQJo(hHh ^`hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.-ZZ^Z`OJQJo(hH--ee^e`OJQJ^Jo(hHo-5 5 ^5 `OJQJo(hH-^`OJQJo(hH-^`OJQJ^Jo(hHo-^`OJQJo(hH-uu^u`OJQJo(hH-EE^E`OJQJ^Jo(hHo-^`OJQJo(hH-ZZ^Z`OJQJo(hH--ee^e`OJQJ^Jo(hHo-5 5 ^5 `OJQJo(hH-^`OJQJo(hH-^`OJQJ^Jo(hHo-^`OJQJo(hH-uu^u`OJQJo(hH-EE^E`OJQJ^Jo(hHo-^`OJQJo(hHv^&xP2(I(I(IYXZaR V  Iu \ v2DQ>yi%E  $FU()*+`/A1 517QE0HpMQ]%RUX\%p]kt^e%o9o@o-uQww$zY~:N4 htWm,g zbNw7?W[lA#v{X_}f.f"8RT*2u8{+*4 o.v`e+N$/]@ZZpZZL..]@@ @ @@@UnknownG:Ax Times New Roman5Symbol3& :Cx Arial?5 :Cx Courier New;Wingdings"1hsf 'N. 'N.Yn4[[2qHX ?v2 !>45@60=85DenisDenis    Oh+'0t  0 < HT\dl Denis Normal.dotDenis3Microsoft Office Word@F#@py[@,Z 'N՜.+,D՜.+,8 hp|  .['   \ 8@ _PID_HLINKSAN7J _Toc2616125687D _Toc2616125677> _Toc26161256678 _Toc26161256572 _Toc2616125647, _Toc2616125637& _Toc2616125627  _Toc2616125617 _Toc2616125607 _Toc2616125597 _Toc2616125587 _Toc2616125577 _Toc261612556  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|~Root Entry FS#Data } 1Table8WordDocument.SummaryInformation(DocumentSummaryInformation8CompObjq  F Microsoft Office Word MSWordDocWord.Document.89q