'HIXQFWLHVYDQXZWHOHIRRQ
1/
'HIXQFWLHVYDQXZWHOHIRRQ
2YHU]LFKWYDQXZKDQGVHW
$ +RRUQOXLGVSUHNHU
% 'LVSOD\
=LHEODG]LMGH YRRUHHQRYHU]LFKWYDQGHGLVSOD\LFRQHQ
& 0HQXWRHWV
+HWKRRIGPHQXRSHQHQ6HOHFWHHUGHRSWLHRSKHWGLVSOD\%HYHVWLJPHQXRSWLH±
2.
YHUVFKLMQWRS
KHWGLVSOD\
' 1XPPHUKHUKDOLQJ6FUROOUHFKWV:LVVHQ*HOXLG
'HKHUKDDOOLMVWRSHQHQ1DDUUHFKWVVFUROOHQ
:LVVHQYDQOHHVWHNHQVELMKHWLQYRHUHQYDQQDPHQHQQXPPHUV
*HOXLGYDQPLFURIRRQWLMGHQVHHQJHVSUHNDDQXLW1DDUYRULJHPHQXQLYHDX±
%$&.
7(58*YHUVFKLMQW
RSKHWGLVSOD\
( %HOOLMVW6FUROOQDDUERYHQ9ROXPHKRJHU
'HEHOOLMVWRSHQHQ
'RRUGHOLMVWHQLQVWHOOLQJHQEODGHUHQ
+RRUQYROXPHYHUKRJHQWLMGHQVHHQJHVSUHN
) 6SUHNHQ5HFDOO)ODVKWLMG
%HOOHQRIJHVSUHNDDQQHPHQ
*HEUXLNUHFDOO5IODVKIXQFWLHV
* (LQGH6OXLWHQ+DQGVHWDDQXLWVFKDNHOHQ
*HVSUHNEHsLQGLJHQ
7HUXJQDDUVWDQG\PRGXVYDQXLWHHQPHQX,QGUXNNHQHQLQJHGUXNWKRXGHQRPGHKDQGVHWXLWWH
VFKDNHOHQYDQXLWVWDQGE\RIGHKDQGVHWLQWHVFKDNHOHQ
+ 7HOHIRRQERHN6FUROOODJHU9ROXPHODJHU
+HWWHOHIRRQERHNRSHQHQ
'RRUOLMVWHQHQPHQX¶VEODGHUHQ
9ROXPHYDQKRRUQOXLGVSUHNHUYHUODJHQ
, 1DYLJDWRUOLFKWULQJ
/LFKWRSDOVGHWHOHIRRQJHEUXLNWZRUGW.QLSSHUWRPHHQPHOGLQJWHJHYHQEYYDQHHQJHPLVWH
RSURHS
- 7RHWVHQVORW
,QGUXNNHQHQLQJHGUXNWKRXGHQRPKHWWRHWVHQSDQHHOWHYHUJUHQGHOHQRQWJUHQGHOHQ
7LMGHQVHHQJHVSUHNLQGUXNNHQHQLQJHGUXNWKRXGHQRPYDQSXOVQDDUWRRQWHVFKDNHOHQ
(HQVWHUUHWMHLQYRHUHQ
. %HOWRRQXLW3DX]H
,QGUXNNHQHQLQJHGUXNWKRXGHQRPGHEHOWRRQYDQGHKDQGVHWLQXLWWHVFKDNHOHQ
7LMGHQVKHWEHOOHQRIRSVODDQYDQHHQQXPPHULQJHGUXNWKRXGHQRPHHQSDX]H3LQWHYRHUHQ
(HQLQYRHUHQ
/ /XLGVSUHNHUWRHWV
'HOXLGVSUHNHUWLMGHQVHHQJHVSUHNLQXLWVFKDNHOHQ
:$$56&+8:,1*
+HWLQVFKDNHOHQYDQGHKDQGHQYULMPRGXVNDQKHWYROXPHYDQGHOXLGVSUHNHUVWHUNYHUKRJHQ'H
KDQGVHWQLHWWHGLFKWELMKHWRRUKRXGHQ
0 ,QWHUFRPYHUHLVWPLQLPDDOKDQGVHWV
9DQXLWGHVWDQGE\PRGXVHHQLQWHUQJHVSUHNNLH]HQ
(HQH[WHUQHJHVSUHNQDDUHHQDQGHUHKDQGVHWGRRUVFKDNHOHQ