a5 - Instrução Normativa 10 (06!05!2004) - Classificação e Registro

7/26/2019 a5 - Instruo Normativa 10 (06!05!2004) - Classificao e Registro

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3/22

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4/22

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= ',!>$%+I + = ('2+&%'>'C$%+

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7/22

5$%B&'$=/&'5$ /#+&4 "+& #'"/+"$#" #+ &+1'"%& "+# 6+#$#$ "!$&+6+#$ +"%$ ,#')4

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&% $5(B5 +"%$&4 #'"/+"$#" #+ &+1'"%& " /!%"'5/&%$#" #+"%'$#" +@,>!"'6$5+%+ D /+";!'"$ + +@/+&'5+%$)4 + 5$%+&'$> "+,!#0&' (%'# +5 /&,+"" '#!"%&'$> ,2&5+ #'"/"% O # $&% 9 + $&% # &+1!>$5+% $/&6$# /+> +,&+% 89 #+

&% . $ 2&5$ # #'"/"% $&% 8 # &+1!>$5+% $/&6$#/+> +,&+% 89 #+ " /!%" "( +,5+#$ "+&4#'"/+"$#" #+ &+1'"%& /#+# "+& /&,+""$#" $ /$&%'& #+ ">','%$)42&5$> # '%+&+""$# ! /+#'# #+ ,5/&$'C$)4 /+> /&$C #+ - N,+% + '%+%$H #'$"

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

O &L%!> #+ 2+&%'>'C$%+ ,&&+%'6 ',!>$%+ + ('2+&%'>'C$%+ #+6+&0$%+#+& " "+1!'%+" &+;!'"'%"? = "+& >+1M6+> + 5$%+&="+ '#+>B6+> "( ,#')*+" &5$'" #+,"+&6$)4 # /!%I = ,%+& $ &+>$)4 5'$> #$" 5$%B&'$"=/&'5$" ,2&5+ #'"/!"+&+5" $%" &5$%'6" ,5/>+5+%$&+"I


8/22

= ,%+& $ #$%$ #+ 6$>'#$#+ ! /&$C #+ 6$>'#$#+ $,5/$J$# #$#$%$ #+ 2$(&',$)4O 7 &L%!> /#+&0 ,%+& $ '#+%'2',$)4 #+ 5$'" #+ !5$ !'#$#+'#!"%&'$> #+ !5$ 5+"5$ +5/&+"$ #+"#+ ;!+ "+:$ '#+%'2',$#$ $ !'#$#+&+"/"06+> /+>$ 2$(&',$)4 # /!%O $&$ " /!%" ,5+&,'$>'C$#" $ 1&$+> +"%$" '2&5$)*+" #+6+&4

,"%$& #$ %$ 2'",$> ! "!("'#'$&'$5+%+ #+ !%& #,!5+% #+$,5/$J$5+%O 9 '#',$)4 #$" 1$&$%'$" " &L%!>" #" /!%" #+6+&0 "+& 2+'%$"+5 &+2+&A,'$ $ '%+&6$>" #+ 6$>&+" ! $ %+&+" 5M'5" ! 50@'5"+@,+% " ,$"" +5 ;!+ "+ /&+6+:$ %$'" &+2+&A,'$"O /&/$1$#$ #+ /!%" 2+'%$ /& ;!$>;!+& 2&5$ #+ #'6!>1$)4 +5+' #+ ,5!',$)4 #+6+&0 ("+&6$& +"%&'%$5+%+ #'"/"% $&% 79# &+1!>$5+% $/&6$# /+> +,&+% 89 #+

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&% /&+"%$)4 #+ "+&6') #+ '#!"%&'$>'C$)4 $&5$C+$5+%+ $,#','$5+% "+&0 &+$>'C$#$ 5+#'$%+ $ ,+>+(&$)4 #+ ,%&$%+%&+ $" /$&%+" ;!$> #+6+&0 +"%$& #+ $, ,5 #'"/"% +"%$"%&!)4 &5$%'6$

&% " ,%&$%" #+ '#!"%&'$>'C$)4 "5+%+ /#+&4 "+&,+>+(&$#" +%&+ +"%$(+>+,'5+%" /!%&+" #+ !5$ 5+"5$ ,$%+1&'$&+1'"%&$#" ! +%&+ !5 +"%$(+>+,'5+% /!%& + ,"!5'#& 2'$>O /!% $ "+& 2$(&',$# #+6+&0 +"%$& &+1'"%&$# +5 5+ #+"%$(+>+,'5+% ,%&$%$%+ &+""$>6$#" " ,$"" /&+6'"%" +,&+%

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

&% " "+&6')" #+ $&5$C+$5+% + $,#','$5+% "5+%+/#+&4 "+& ,%&$%$#" :!% $ +"%$(+>+,'5+% /!%& '5/&%$#& !+@/&%$#& &+1'"%&$# ! +5/&+"$" #+6'#$5+%+ ,$#$"%&$#$" /$&$ /&+"%$& %$'" "+&6')"O #+&4 ,%&$%$& +"%+" "+&6')" " +"%$(+>+,'5+%" /!%&+"+"%$(+>+,'5+%" '5/&%$#&+" +"%$(+>+,'5+%" +@/&%$#&+" ! ,"!5'#& 2'$>O "%$(+>+,'5+% %&$%$# #+6+&0 5$%+& +5 "!$ !'#$#+

#!&$%+ $ 6'1A,'$ # ,%&$% ,L/'$ #+"%+

&% 7 @,+% " +"%$(+>+,'5+%" &+1'"%&$#" $" +5/&+"$" ;!+/&+"%$5 "+&6')" #+ $&5$C+$1+5 + $,#','$5+% #+ /!%" !5$%B&'$"=/&'5$" #+6+&4 "+ ,$#$"%&$& L&14 ,5/+%+%+ #


9/22

O /+#'# #+ ,$#$"%& "+&0 $,5/$J$# #" "+1!'%+" +>+5+%"'2&5$%'6" + #,!5+%$'"? = ,L/'$" #$" '",&')*+" 2+#+&$> +"%$#!$> + 5!','/$>I = ,&;!' #$" '"%$>$)*+"I + = #+",&')4 #" +;!'/$5+%" #+ 56'5+%$)4 + $,#','$5+%#+ /!% ;!$# 2& ,$"

O " +@'1A,'$" /&+6'"%$" O "+&4 ,5/&6$#$" 5+#'$%+ 6'"%&'$&+$>'C$#$ /+> L&14 #+ 2'",$>'C$)4 # O 7 ,$#$"%& %+&0 /&$C #+ 6$>'#$#+ #+ N#'"H $" /#+# "+&&+6$# /& /+&M#" #+ '1!$> #!&$)4 $ /+#'# # '%+&+""$# 5+#'$%+&+$>'C$)4 #+ 6$ 6'"%&'$O ,$#$"%& "+&0 ,,+#'# /+>$ +5'""4 #+ !5 ,+&%'2',$# +"/+,M2',

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&% '"/+)4 + $ 2'",$>'C$)4 "+&4 &+$>'C$#$" /& 5+' #++@$5+" + 6'"%&'$" #" +;!'/$5+%" + '"%$>$)*+"I #$ 5$%B&'$=/&'5$ + #

/!% $,$($#I #$ #,!5+%$)4 #+ ,%&>+ #$ /!)4 '5/&%$)4+@/&%$)4 + ,5+&,'$>'C$)4I # /&,+"" /!%'6I #$ +5($>$1+5&%!>$1+5 + /&/$1$#$ #" /!%"I + #,%&>+ #+ ;!$>'#$#+

&% 9 +5 /&+:!MC # #'"/"% +,&+% 89 #+ +$%" ,5/>+5+%$&+" " +"%$(+>+,'5+%" #+ $, ,5 $ "!$,>$""'2',$)4 #+6+&4 5$%+& $ !'#$#+ D #'"/"')4 #$ 2'",$>'C$)4 ""+1!'%+" #,!5+%" + &+1'"%&"? = +" #+ !)4 $#$%$ #+ 2$(&',$)4 + #+"%'$%0&'I

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

+)4 " ,!5+%" #+ "/+)4 + G'",$>'C$)4

&% 4 #,!5+%" #+ '"/+)4 + 2'",$>'C$)4? = >$!# #+ 6'"%&'$ #+ +"%$(+>+,'5+%I = >$!# #+ 6'"%&'$ #+ >$(&$%L&'I = %+&5 #+ '"/+)4 + 2'",$>'C$)4I = %+&5 #+ ,>+%$ #+ $5"%&$I

= %+&5 #+ $/&++"4I = %+&5 #+ +5($&1 #+ +"%$(+>+,'5+%I = %+&5 #+ >'(+&$)4I = %+&5 #+ #+"+5($&1 #+ +"%$(+>+,'5+%IX = $!% #+ '2&$)4IX = %+&5 $#'%'6I


10/22

X = %+&5 #+ '%'5$)4IX = %+&5 #+ &+6+>'$IX = %+&5 #+ '%+')4IX = %+&5 #+ ,#+$)4 #+ /!% &L%!> ! +5($>$1+5IX = %+&5 #+ '!%'>'C$)4IX = %+&5 #+ #+"%'$)4I

X = 5$/$ #+ /!)4 '5/&%$)4 +@/&%$)4 + ,5+&,'$>'C$)4IX = ,+&%'2',$# #+ $0>'"+ #+ 2'",$>'C$)4IXX = ,+&%'2',$# #+ $0>'"+ /+&','$>I +XX = $ %'2',$)4 #+ :!>1$5+%O >$!# #+ 6'"%&'$ #+ +"%$(+>+,'5+% B #,!5+% J0('> /$&$ 2'"#+ &+1'"%& #+6+# "+& >$6&$# +5 N#!$"H 6'$" $ /&'5+'&$ /$&$ "+&$+@$#$ $ /&,+"" $#5''"%&$%'6 + $ "+1!#$ /$&$ "+& +%&+1!+ $+"%$(+>+,'5+% 6'"%&'$# #+6+# ,%+&? = '#+%'2',$)4 # +"%$(+>+,'5+%I = /&,+""I = 6+&'2',$)*+"I = ("+&6$)*+"I

= +@'1A,'$" $ "+&+5 ,!5/&'#$"I = ,,>!"*+" #$ 6'"%&'$I = >,$> + #$%$I = '#+%'2',$)4 + $""'$%!&$ # &+"/"06+> /+> +"%$(+>+,'5+%I+X = '#+%'2',$)4 + $""'$%!&$ # 2'",$> &+"/"06+> /+>$ "!$>$6&$%!&$O >$!# #+ 6'"%&'$ #+ >$(&$%L&' B #,!5+% J0('> /$&$ 2'" #+,$#$"%& #+6+# "+& >$6&$# +5 N#!$"H 6'$" $ /&'5+'&$ /$&$ "+&$+@$#$ $ /&,+"" $#5''"%&$%'6 + $ "+1!#$ /$&$ "+& +%&+1!+ $>$(&$%L&' 6'"%&'$# #+6+# ,%+&? = '#+%'2',$)4 # >$(&$%L&'I

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

#+ &+,!"$ ! $!"A,'$ #+ #!$" %+"%+5!J$"I + = '#+%'2',$)4 + $""'$%!&$ # 2'",$> &+"/"06+> /+>$ >$6&$%!&$O +&5 #+ ,>+%$ #+ $5"%&$? = '#+%'2',$)4 # /!%& ! &+"/"06+> /+> /!%I = '#+%'2',$)4 # #+%+%& # /!%I = '#+%'2',$)4 1$&$%'$" + +"/+,'2',$)4 # /!% $5"%&$#I


11/22

= 6>!5+ ! %$5$J # >%+ ! /$&%'#$ $5"%&$#$I = 6$>& # /!%I = ("+&6$)*+"I = >,$> + #$%$I = '#+%'2',$)4 + $""'$%!&$ # #+%+%& # /!% ! &+/&+"+%$%+! ,$" #+ &+,!"$ ! $!"A,'$ $ $""'$%!&$ #+ #!$" %+"%+5!J$"I

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

#+6+# ,%+&? = '#+%'2',$)4 # /!%& ! &+"/"06+> /+> 5$%+&'$> $/&++#'#I = '#+%'2',$)4 # #+/"'%0&'I = 2!#$5+% >+1$> /$&$ $ 5+#'#$ $#%$#$I = +@'1A,'$" $ "+&+5 ,!5/&'#$"I = /&$C /$&$ ,!5/&'5+% #$" +@'1A,'$" = '#+%'2',$)4 #" 5$%+&'$'" $/&++#'#"I = >,$> + #$%$I = '#+%'2',$)4 + $""'$%!&$ # #+/"'%0&'I +X = '#+%'2',$)4 + $""'$%!&$ # 2'",$> &+"/"06+> /+>$ >$6&$%!&$O %+&5 #+ +5($&1 B #,!5+% J0('> /$&$ $" J'/L%+"+" + $2&5$ /&+6'"%$ +,&+% 89 #+ + +"%$ "%&!)4 &5$%'6$

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

= '#+%'2',$)4 + $""'$%!&$ # 2'",$> &+"/"06+> /+>$ >$6&$%!&$O 8 $!% #+ '2&$)4 B #,!5+% J0('> #+ $/!&$)4 #+ '2&$)*+"/&+6'"%$" +,&+% 89 #+ + "+&0 >$6&$# +5 N#!$"H 6'$""+# $ /&'5+'&$ $+@$#$ $ /&,+"" $#5''"%&$%'6 #+ 2'",$>'C$)4 + $"+1!#$ 6'$ +%&+1!+ $ '2&$%& ,%&$ &+,'( /+""$> ! ,$" #+ "!$


12/22

$!"A,'$ ! &+,!"$ +5 $""'0=> &+5+%'# /& 6'$ /"%$> ,5 $6'" #+&+,+('5+% ! /& !%&" 5+'" #+6+# ,%+&? = '#+%'2',$)4 # '2&$%&I = '&&+1!>$&'#$#+" ,"%$%$#$"I = #'"/"')4 >+1$> '2&'1'#$I = /+$>'#$#+ ,&&+"/#+%+I

= /&$C #+ #+2+"$I = >,$> + #$%$I = '#+%'2',$)4 + $""'$%!&$ # $!%!$# ! &+"/"06+>I+ = '#+%'2',$)4 + $""'$%!&$ # 2'",$> &+"/"06+> /+>$ "!$ >$6&$%!&$O +&5 $#'%'6 "+&0 >$6&$# +5 N#!$"H 6'$" "+# $ /&'5+'&$$+@$#$ $ /&,+"" $#5''"%&$%'6 #+ 2'",$>'C$)4 + $ "+1!#$ 6'$+%&+1!+ $ 2'",$>'C$# ,%&$ &+,'( /+""$> ! ,$" #+ "!$ $!"A,'$! &+,!"$ +5 $""'0=> &+5+%'# /& 6'$ /"%$> ,5 $6'" #+ &+,+('5+%! /& !%&" 5+'" #+6+# ,%+&? = #,!5+% #+ &+2+&A,'$I = '#+%'2',$)4 # +"%$(+>+,'5+%I

= #+",&')4 "!50&'$I = 6 /&$C /$&$ #+2+"$I = >,$> + #$%$I = '#+%'2',$)4 + $""'$%!&$ # 2'",$>'C$# ! &+"/"06+>I+ = '#+%'2',$)4 + $""'$%!&$ # 2'",$> &+"/"06+> /+>$ "!$ >$6&$%!&$O %+&5 #+ '%'5$)4 B #,!5+% J0('> /$&$ ">','%$& #,!5+%"+ !%&$" /&6'#A,'$" ,5/>+5+%$&+" $ /&,+"" #+ '"/+)4 +2'",$>'C$)4 ("+&6$# #'"/"% +,&+% 89 #+ + "$%" &5$%'6" ,5/>+5+%$&+" #+6+# "+& 2'@$# /&$C J0('> /$&$,!5/&'5+% #$ #+%+&5'$)4 #+6+# ,"%$&? = '#+%'2',$)4 # +"%$(+>+,'5+%I

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

= 35+& # /&,+""I = '#+%'2',$)4 # #+"%'$%0&'I = #+",&')4 #N"H /!%N"H + ;!$%'#$#+"I = #+"%'$)4 #" /!%"I = >,$> + #$%$I = '#+%'2',$)4 + $""'$%!&$ # #+"%'$%0&' # /!%I


13/22

+ = '#+%'2',$)4 + $""'$%!&$ #$ $!%&'#$#+ &+"/"06+> /+>$ "!$>$6&$%!&$O 9 +&5 #+ '!%'>'C$)4? = '#+%'2',$)4 # &+"/"06+> /+> /!%I = 35+& # /&,+""I

= 35+& #$ %'2',$)4 # :!>1$5+%I = #+",&')4 #" /!%"I = >,$> + #$%$I = '#+%'2',$)4 + $""'$%!&$ # &+"/"06+> ! ,$" #+ &+,!"$ !$!"A,'$ #+ #!$" %+"%+5!J$"I + = '#+%'2',$)4 + $""'$%!&$ # 2'",$> &+"/"06+> /+>$ "!$ >$6&$%!&$O " 5#+>" #+ 2&5!>0&'" + #,!5+%" /&+6'"%" +"%+ $&%'1 +!%&" #+"%'$#" $ ,%&>+ + D +@+,!)4 #$ '"/+)4 + 2'",$>'C$)4"+&4 /$#&'C$#" + $/&6$#" +5 $% $#5''"%&$%'6 # ''"%B&' #$1&',!>%!&$ +,!0&'$ + ($"%+,'5+%

+)4

$ 5"%&$1+5

&% . ,>+%$ #+ $5"%&$" #+ /!%" "L>'#" #+6+ "+& 2+'%$ ,5"#$ #!/>$ /+&2!&$#$ #+ /%$ ,K',$ N2'1!&$ # +@H %5$#="+ $"2&$)*+" &+%'&$#$" # 5+"5 ;!+ "+&4 &+!'#$" J51++'C$#$" +;!$&%+$#$" +5 ,2&5'#$#+ ,5 $&% # &+1!>$5+% $/&6$#/+> +,&+% 89 #+ O ,$" #+ /!% +"%,$# $ 1&$+> /$&$ >%+ ! /$&%'#$" #+ $%B N,+5H %+>$#$" "+&4 ,>+%$#$" N#+CH /&)*+" +5 /%"#'2+&+%+" +",>J'#" $ $,$" 5 >%+" ! /$&%'#$ "!/+&'&+" $ N,+5H %+>$#$" #+6+&4 "+& &+%'&$#$" N#+CH /&)*+" 5$'" N!5$H/$&$ ,$#$ N,+5H %+>$#$" ! 2&$)4 ,$" #+ 2+&%'>'C$%+" "'5/>+"

,5/>+@" 5'"%!&$ 1&$!>$#$ + ,&&+%'6" #+ $,'#+C $>,$>''#$#+ +"#','#$#+I ! #+ N#+CH /&)*+" 5$'" 7 N%&A"H /$&$ ,$#$ N,+5H%+>$#$" ! 2&$)4 ,$" #+ 2+&%'>'C$%+" 5'+&$'" 5'"%" ;!$# +55'"%!&$ #+ 1&E!>" /L + 2$&+>$#" ,$" #+ 2+&%'>'C$%+" &1E'," #""!("%&$%" /$&$ />$%$" + #",#','$#&+" #+ ">= /$&$ ;!$%'#$#+" "!/+&'&+" $ 9 N;!'J+%$"H %+>$#$" #+6+ "+&$#%$#$ $ "+1!'%+ %$(+>$ /$&$ #+2'')4 # %$5$J # >%+ $ "+&,"'#+&$# /+>$ 2'",$>'C$)4?

! "#$ # % &'

(! "#$ # % &'

= ,5 $>%+&$%'6$ $ 5B%# #+ $5"%&$1+5 #+ /!%" +"%,$#" $1&$+> #+",&'% O #+"%+ $&%'1 $ 2'",$>'C$)4 /#+&0 $#%$& $5+%#>1'$ !%'>'C$#$ /+>$ +5/&+"$ 2'",$>'C$#$ /$&$ ,%&>+ #+;!$>'#$#+ #+ "+!" /!%"O ,$" #+ ,>+%$ #+ $5"%&$" +5 +;!'/$5+%" #+ ,$&1$ !#+",$&1$ N,&&+'$" &",$" ,$>J$" + (',$"H + #+ ,5!5 $, ,5 $+5/&+"$ 2'",$>'C$#$ $" /&)*+" /#+&4 "+& ,>+%$#$" ,5 $5"%&$#&N2'1!&$ # +@H +@%&$'#="+ 5M'5 N#+CH /&)*+" $ '%+&6$>"

&+1!>$&+" $/L" +"%$(+>+,'5+% #+ 2>!@ ,%M! + !'2&5+ #+/!%O 7 ,$" #+ /!%" $,#','$#" +5 +5($>$1+" 5$'&+" #+ N"+""+%$H ;!'>1&$5$" $ $5"%&$1+5 #+6+&0 "+& +@+,!%$#$ '"+&'# $"#$ 6+&%',$>5+%+ +5 %&A" /%" #'2+&+%+" +5 ,$#$ +5($>$1+5V!$# >%+ ! /$&%'#$ #+ /!% 2& "!/+&'& $ N#!C+%$"H!'#$#+" +"%+ #+6+&0 "+& "!(#'6'#'# +5 >%+" ! /$&%'#$ #+


14/22

N#!C+%$"H +5($>$1+" ! 2&$)4 35+& #+ +5($>$1+" $ "+&+5$5"%&$#$" #+6+&0 "+&?

)*# +%,'

- . /0

1

1

= /+> /&$C #+ !5 $ ,%$# #$ /!(>',$)4 #+"%$ "%&!)4&5$%'6$ $ $5"%&$1+5 #+ /!%" +"/+,'2',$#$ O 7 #+"%+ $&%'1;!$# &+$>'C$#$ $#;!'&+%+ # /!% "5+%+ %+&0 6$>& /$&$2'",$>'C$)4 ;!$# 2& $,5/$J$#$ # &+/&+"+%$%+ #$ +5/&+"$&+"/"06+> /+> /!% = %&$",&&'# /&$C +"%$(+>+,'# ','" + 4 J$6+#+,+""'#$#+ #+ '%!)4 #+ 5B%#" #+ $5"%&$1+5 $>%+&$%'6 !"!("%'%!% $ #+",&'% O 7 #+"%+ $&%'1 $ 2'",$>'C$)4 ;!$# &+$>'C$#$

#+ 2&5$ &%'+'&$ "(&+ " /!%" +5 /#+& # $#;!'&+%+ 4/&+,'"$&0 # $,5/$J$5+% # &+/&+"+%$%+ #$ +5/&+"$ +@,+% "+J!6+& ">','%$)4 /& +",&'% # #+%+%& # /!% #+ $, ,5 ;!++"%$(+>+,+ $&% 98 # &+1!>$5+% $/&6$# /+> +,&+% 89 #+I = ,5 2'5 #+ 6'$('>'C$& $ $/>',$)4 # #'"/"% ','" #+"%+/$&01&$2 $" +5/&+"$" #+6+&4 '2&5$& $ L&14 #+ 2'",$>'C$)4 # #$ '#$#+ #$ G+#+&$)4 #+ "+ >,$>'C$& $#;!'&+%+ # /!% +5 $%B9 N,',H #'$" $/L" $ 6+#$ #+"%+ 5+ + +#+&+) # $#;!'&+%+ + $;!$%'#$#+ #+ /!%" ,5+&,'$>'C$#"I L&14 #+ 2'",$>'C$)4 # ,5!',$&0 $ +5/&+"$ &+"/"06+> /+> /!% ,5 9 N,',H #'$" #+$%+,+#A,'$ #$ &+$>'C$)4 #$ $5"%&$1+5 #+ "+!" /!%"I +

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

)*# +%,'

- . /0

23## 45

6

1! %

= ,$" #+ /!% $&5$C+$# +5 /'>J$" " "$," #+6+&4 "+&+",>J'#" +5 #'6+&"" M6+'" + /"')*+" " ;!$'" "+&4 %5($#" $%+"#$ &+%'&$#$ #$ /&)4 #+6+# #+%+%& # /!% #'"/'('>'C$& 54=#+=(&$ "!2','+%+ /$&$ $ &+$>'C$)4 #$ /+&$)4O 9 ,$" #+ /!%" $,#','$#" +5 +5($>$1+" #+ $%B N#+CH;!'>1&$5$" $ $5"%&$1+5 #+6+&0 "+& +@+,!%$#$ &+%'&$# +5($>$1+"#+ #'2+&+%+" /"')*+" # >%+ ! /$&%'#$ $>+$%&'$5+%+ ,2&5+?


15/22

)*# +%,'

- . /0

11

23## 5

6

7 ! %

= ,$" #+ +5($>$1+" 5$'&+" ;!+ N!5H ;!'>1&$5$ &+#!C'=>$" /&;!$&%+$)4 $ /&)*+" #+ $/&@'5$#$5+%+ N!5H ;!'>1&$5$ "+# ;!+$" /&)*+" "+&4 5'"%!&$#$" J51++'C$#$" + ;!$&%+$#$"I + = ,$" #+ +5($>$1+" #+ $%B N!5H ;!'>1&$5$ ,%+3# %%$> #$"+5($>$1+" ,>J'#$" "+&0 5'"%!&$# J51++'C$# + ;!$&%+$#

O ,$" #" 2+&%'>'C$%+" &1E'," ,#','$#&+" #+ "> +"!("%&$%" /$&$ " ;!$'" $ ,>+%$ #+ $5"%&$ /& 5+' #+ "#$ 4 "+:$/""M6+> +5 &$C4 #$" ,$&$,%+&M"%',$" # /!% /#+&0 "+& !%'>'C$#

!%& '"%&!5+% ! 5+' ;!+ 6'$('>'C+ $ $5"%&$1+5

&% - " /&)*+" #+ $5"%&$ ,>+%$#$" #+6+&4 "+& ,>,$#$" +5&+,'/'+%+ >'5/ + "+, + J51++'C$#$" ,6+'+%+5+%+ $/L" ;!+"+&4 ;!$&%+$#$" /& !5 #" 5B%#" $ "+1!'&? = V ? #+/"'%$="+ /!% ,>+%$# +5 !5$"!/+&2M,'+ >'"$ + >'5/$ #'6'#'#= +5 ;!$%& /$&%+" '1!$'" "+1!#E1!>" &+%"I +",>J+="+ #!$" /$&%+" #+ #'" E1!>" /"%" + #+"/&+C$="+ $" !%&$" #!$"I :!%$="+ $" #!$" /$&%+" +",>J'#$" J51++'C$#=$",6+'+%+5+%+ &+/+%'#="+ $ /+&$)4 35+& #+ 6+C+"+,+""0&'$" /$&$ "+ (%+& ;!$%'#$#+ #+ /!% "!2','+%+ /$&$ ,5/&;!$%& "!($5"%&$"I !

= V V Q? #+6+&0 "+& !"$# ;!$&%+$#& %'/RQS N2'1!&$ # +@H /""!'# 5M'5 - N'%H 64" #+"+/$&$)4 ,5 >$&1!&$ 5M'5$ #+ 9 N;!'C+H 55 ,$#$ #$ "+1!'%+2&5$? #'"%&'(!'& /!% +5 !5$ #$" ($#+:$" ,>+%&$" # ;!$&%+$#+ 5# ;!+ 2';!+ '6+>$#I :1$& /!% "(&+ ;!$&%+$#& 6'&$# $($#+:$ "+1!# "+! +'@ 5$'& /$&$>+>$5+%+ $ +'@ 5$'& #;!$&%+$#&I #+"/&+C$& /!% #+ !5$ +5 ,$#$ #!$" ($#+:$" ,>+%&$"I&+/+%'& $ /+&$)4 $%B &+#!C'=> $ !5$ ;!$%'#$#+ "!2','+%+ /$&$ ,5/&;!$%& "!($5"%&$"

&% 8 ,>+%$ #+ $5"%&$" #+ /!%" 2>!'#" #+6+ "+& 2+'%$ ,5

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


16/22

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