lagen.nu
Skr. 2024/25:78

Riksrevisionens rapport om bostadsbidragets måluppfyllelse

Typ
Skrivelse
Datum
2025-01-08
Källa
www.regeringen.se

Regeringens skrivelse 2024/25:78

Riksrevisionens rapport om bostadsbidragets måluppfyllelse

Regeringen överlämnar denna skrivelse till riksdagen.

Stockholm den 19 december 2024

Elisabeth Svantesson

Anna Tenje

(Socialdepartementet)

Skrivelsens huvudsakliga innehåll

I skrivelsen redovisar regeringen sina bedömningar av de iakttagelser som Riksrevisionen har gjort i rapporten Bostadsbidragets måluppfyllelse – trångboddhet och absolut fattigdom (RiR 2024:15). Riksrevisionen har granskat om bostadsbidraget är effektivt utformat i förhållande till dess bostads- och familjepolitiska syften.

Riksrevisionen rekommenderar regeringen att se över bostadsbidragets utformning för att möjliggöra en bättre måluppfyllelse och att återkommande följa upp måluppfyllelsen vad avser både familje- och bostadspolitik och vid behov återrapportera förändringar till riksdagen. Riksrevisionen rekommenderar även regeringen att se över om bostadsbidraget är en lämplig förmån för att stötta ekonomiskt svaga hushåll i ekonomiskt svåra tider. Riksrevisionen syftar då på det tillfälliga tilläggsbidraget till barnfamiljer som har funnits de senaste åren.

Regeringen välkomnar Riksrevisionens granskning och konstaterar att den utgör ett underlag som kan ligga till grund för framtida utveckling av bostadsbidraget. Regeringen instämmer huvudsakligen i Riksrevisionens bedömningar av regeringens uppföljning och återrapportering av bostadsbidragets familje- och bostadspolitiska måluppfyllelser.

Regeringen har i budgetpropositionen för 2025 föreslagit en nedtrappning av det tillfälliga tilläggsbidraget till barnfamiljer inom bostadsbidraget. Regeringen anser att Riksrevisionens rekommendationer inte motiverar några ytterligare åtgärder för närvarande.

I och med denna skrivelse anser regeringen att Riksrevisionens rapport är slutbehandlad.

1Ärendet och dess beredning

Riksrevisionen har granskat om bostadsbidraget är effektivt utformat i förhållande till dess bostads- och familjepolitiska syften. Resultatet av granskningen redovisas i rapporten Bostadsbidragets måluppfyllelse – trångboddhet och absolut fattigdom (RiR 2024:15), se bilagan.

Riksdagen överlämnade Riksrevisionens rapport till regeringen den 10 september 2024. I denna skrivelse behandlar regeringen de iakttagelser och de rekommendationer till regeringen som Riksrevisionen redovisar i sin rapport.

2Riksrevisionens iakttagelser

Bostadsbidragets syften är att resurssvaga hushåll ska ges möjlighet att efterfråga goda och tillräckligt rymliga bostäder respektive att barnhushåll ska få ett bidrag till en god ekonomisk levnadsstandard och att skillnaderna i ekonomiska villkor mellan hushåll med och utan barn ska minska.

Riksrevisionens slutsatser är att bostadsbidraget inte är effektivt utformat i förhållande till sitt bostadspolitiska syfte medan det är effektivt utformat i förhållande till sitt familjepolitiska syfte.

Enligt Riksrevisionen har den bostadspolitiska måluppfyllelsen försämrats över tid eftersom en större andel av hushållen med bostadsbidrag är trångbodda jämfört med tidigare. Däremot kan det inte iakttas någon tydlig förändring när det gäller bostadens värdeår, områdets socioekonomiska nivå och nivån på lägenhetshyra (Riksrevisionens egen definitions av goda bostäder). Den familjepolitiska måluppfyllelsen har förbättrats genom att den absoluta fattigdomen bland barnhushåll med bostadsbidrag har minskat. Bostadsbidragets bidrag till att minska skillnaderna i ekonomiska villkor mellan hushåll med och utan barn visar dock inte på någon entydig förändring.

Riksrevisionen bedömer att regeringens uppföljning och återrapportering av det familjepolitiska syftet har varit tillräcklig och att detta har varit regeringens huvudfokus. Riksrevisionen konstaterar att regeringen även har följt upp det bostadspolitiska syftet men bedömer att denna uppföljning har vissa brister eftersom den inte har varit återkommande och inte tydligt har fokuserat på möjligheterna att efterfråga goda och tillräckligt rymliga bostäder. Riksrevisionen lyfter att regeringens återrapportering av det bostadspolitiska syftet till riksdagen upphörde efter 2006 i samband med att bostadsbidraget flyttades från utgiftsområde 18 till utgiftsområde 12.

Riksrevisionen anser att regeringen återkommande har gjort förändringar i bostadsbidraget för att omhänderta den familjepolitiska måluppfyllelsen. Däremot har regeringen endast vidtagit ett fåtal åtgärder som knyter an till det bostadspolitiska syftet, dock utan att motivera åtgärderna med att de är avsedda att stärka den bostadspolitiska måluppfyllelsen.

Riksrevisionen bedömer att det är svårt att uppnå båda syftena med bidraget. Genom att göra förändringar som syftar till att stärka det ena syftet riskerar styrningen mot det andra syftet att försvagas med sämre

måluppfyllelse som följd. Riksrevisionen är av uppfattningen att bostadsbidraget under senare tid dessutom har getts ett tredje syfte genom införandet av det tillfälliga tilläggsbidraget, nämligen att stötta ekonomiskt utsatta hushåll i ekonomiskt svåra tider. Riksrevisionen bedömer att när det tillfälliga tilläggsbidraget funnits kvar under en längre tid bör det prövas om bostadsbidraget är en lämplig förmån att nyttja för detta syfte.

2.1Riksrevisionens rekommendationer

Riksrevisionen rekommenderar regeringen att se över bostadsbidragets utformning för att möjliggöra en bättre måluppfyllelse. Översynen kan bl.a. inkludera frågan om det är lämpligt att både det bostadspolitiska och det familjepolitiska syftet ligger i samma förmån liksom frågan om hur den bostadspolitiska måluppfyllelsen kan stärkas, exempelvis genom att bostadskostnadsintervallet följer med i hyresutvecklingen.

Därtill rekommenderas regeringen att se över om bostadsbidraget är en lämplig förmån för att stötta ekonomiskt svaga hushåll i ekonomiskt svåra tider.

Slutligen rekommenderar Riksrevisionen regeringen att återkommande följa upp bostadsbidragets måluppfyllelse vad avser både familje- och bostadspolitik och vid behov återrapportera förändringar till riksdagen. Riksrevisionen anser att uppföljningen bl.a. bör inkludera utvecklingen av trångboddhet hos hushåll med bostadsbidrag.

3Regeringens bedömning och åtgärder med anledning av Riksrevisionens iakttagelser

Regeringen välkomnar Riksrevisionens granskning och konstaterar att den utgör ett underlag som kan ligga till grund för framtida utveckling av bostadsbidraget.

Regeringen instämmer i stort i Riksrevisionens iakttagelser om regeringens uppföljning och återrapportering av bostadsbidragets familjeoch bostadspolitiska måluppfyllelser. I sammanhanget kan emellertid nämnas att regeringen i budgetpropositionen för 2007 (prop. 2006/07:1 utg.omr. 18 avsnitt 3.4) aviserade sin avsikt att se över bl.a. målformuleringen för det dåvarande politikområdet Bostadspolitik. I samband med översikten och det nya mål som senare antogs för politikområdet beslutade regeringen att använda andra resultatindikatorer.

När det gäller Riksrevisionens bedömning att det är svårt att samtidigt uppnå båda syftena med bostadsbidraget instämmer regeringen i att förändringar som syftar till att stärka det ena syftet kan medföra risker för att styrningen mot det andra syftet försvagas. Regeringen anser att det dock inte nödvändigtvis behöver finnas ett motsatsförhållande utan att de två syftena kan uppnås samtidigt. Regeringen har därför inte för avsikt att göra en sådan översyn av bostadsbidraget som Riksrevisionen rekommenderar.

Regeringen ser ett större behov av det reformarbete som redan pågår och som syftar till att göra bostadsbidraget mera träffsäkert genom ett framtida användande av inkomstuppgifter på individnivå i arbetsgivardeklarationerna hos Skatteverket.

Riksrevisionen rekommenderar regeringen att se över om bostadsbidraget är en lämplig förmån för att stötta ekonomiskt svaga hushåll i ekonomiskt svåra tider. Riksrevisionen syftar då på det tillfälliga tilläggsbidraget till barnfamiljer inom bostadsbidraget som har funnits de senaste åren. Regeringen har bedömt att tilläggsbidraget har varit motiverat i en tid av extraordinära prisökningar. Tilläggsbidraget har varit tillfälligt i syfte att på ett effektivt och träffsäkert sätt stötta den aktuella målgruppen under en begränsad tid. Regeringen har i budgetpropositionen för 2025 föreslagit en nedtrappning av det tillfälliga tilläggsbidraget (prop. 2024/25:1 utg.omr. 12 avsnitt 3.10.3, bet. 2024/25:SfU1, rskr. 2024/25:99). Återhämtningen av den svenska ekonomin förväntas fortsätta under 2025. Det innebär att det svåra ekonomiska läget har mildrats, vilket minskar behovet av detta extraordinära bidrag.

Regeringen anser att Riksrevisionens rekommendationer inte motiverar några ytterligare åtgärder för närvarande.

Med denna skrivelse anser regeringen att Riksrevisionens rapport är slutbehandlad.

Bilaga

ĉ ȊƓƑƓƕǣƒƖ

ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊĤÙĞŠňňÿŽĞĞêĞŒêȊ

ǺȊŚŋÙĥĀÞĬååąêŚȊĬßąȊÃÞŒĬĞŠŚȊÿÃŚŚĉĀåĬĤȊȊȊȊȊȊ

Bilaga

5LNVUHYLVLRQHQ¦UHQP\QGLJKHWXQGHUULNVGDJHQPHGXSSJLIWDWWJUDQVNDVWDWOLJDP\QGLJKHWHU RFKYHUNVDPKHWHU9LEHGULYHUE§GH§UOLJUHYLVLRQRFKHƪHNWLYLWHWVUHYLVLRQ*HQRPHWW JUXQGODJVVN\GGDWREHURHQGHKDU5LNVUHYLVLRQHQHWWVWDUNWPDQGDWRFK¦UHQYLNWLJGHODY ULNVGDJHQVNRQWUROOPDNWVRPELGUDUWLOOI¸UE¦WWULQJDURFKGHPRNUDWLVNLQV\Q

'HQQDUDSSRUWKDUWDJLWVIUDPLQRPHƪHNWLYLWHWVUHYLVLRQHQYDUVXSSJLIW¦UDWWJUDQVNDKXU HƪHNWLYGHQVWDWOLJDYHUNVDPKHWHQ¦U9LO¦PQDU¦YHQUHNRPPHQGDWLRQHUI¸UDWWI¸UE¦WWUDGHQ JUDQVNDGHYHUNVDPKHWHQ(ƪHNWLYLWHWVJUDQVNQLQJDUO¦PQDVGLUHNWWLOOULNVGDJHQVRPEHUHGHU GHPWLOOVDPPDQVPHGHQVYDUVVNULYHOVHIU§QUHJHULQJHQ

5LNVUHYLVLRQHQ 5L5 ,6%1 ,661 7U\FN5LNVGDJVWU\FNHULHW6WRFNKROP

Bilaga

%HVOXWDG 'LDULHQXPPHU 5L5

7LOO5LNVGDJHQ +¦UPHG¸YHUO¦PQDVHQOLJWiODJHQRPUHYLVLRQDYVWDWOLJYHUNVDPKHWPPI¸OMDQGH

JUDQVNQLQJVUDSSRUW

ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊĤÙĞŠňňÿŽĞĞêĞŒêȊ

ǺȊŚŋÙĥĀÞĬååąêŚȊĬßąȊÃÞŒĬĞŠŚȊÿÃŚŚĉĀåĬĤȊ

5LNVUHYLVLRQHQKDUJUDQVNDWRPERVWDGVELGUDJHW¦UHIIHNWLYWXWIRUPDWLI¸UK§OODQGHWLOO GHVVERVWDGVRFKIDPLOMHSROLWLVNDV\IWHQ5HVXOWDWHWDYJUDQVNQLQJHQUHGRYLVDVL GHQQDJUDQVNQLQJVUDSSRUW'HQLQQHK§OOHUVOXWVDWVHURFKUHNRPPHQGDWLRQHUVRP DYVHUUHJHULQJHQ 5LNVUHYLVRUQ+HOHQD/LQGEHUJKDUEHVOXWDWLGHWWD¦UHQGH5HYLVRUQ7RELDV+DPIHOW KDUYDULWI¸UHGUDJDQGH5HYLVLRQVGLUHNW¸UHQ(ULN7UROOLXVRFKHQKHWVFKHIHQ-¸UJHQ /LQGVWU¸PKDUPHGYHUNDWLGHQVOXWOLJDKDQGO¦JJQLQJHQ

+HOHQD/LQGEHUJ 7RELDV+DPIHOW

)¸UN¦QQHGRP

5HJHULQJVNDQVOLHW6RFLDOGHSDUWHPHQWHWÊ

Bilaga

FĥĥêąÙĞĞȊ

ŒÃĤĤÃĥÿÃŚŚĥĉĥĀȊ ƕ

ƒ FĥĞêåĥĉĥĀȊ Ɨ

0RWLYWLOOJUDQVNQLQJ ˜YHUJULSDQGHUHYLVLRQVIU§JDRFKDYJU¦QVQLQJDU %HG¸PQLQJVJUXQGHU 0HWRGRFKJHQRPI¸UDQGH

Ɠ ÃěĀŋŠĥåȊĬßąȊÞêŒěŋĉŶĥĉĥĀȊÃŶȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊ ƒƔ

%RVWDGVELGUDJHWVNRQVWUXNWLRQ )¸U¦QGULQJDUDYERVWDGVELGUDJHW %RVWDGVELGUDJHWVUHODWLRQWLOOHNRQRPLVNWVW¸GIU§QNRPPXQHUQD 8WUHGQLQJHQRPERVWDGVELGUDJRFKXQGHUK§OOVVW¸G ˜YHUJULSDQGHEHVNULYDQGHVWDWLVWLNRPERVWDGVELGUDJHW

Ɣ ĉåŋÃĀêŚŒȊÞĬŒŚÃåŒňĬĞĉŚĉŒěÃȊĤÙĞŠňňÿŽĞĞêĞŒêȊ ƓƓ

0¸MOLJKHWHUDWWHIWHUIU§JDHQJRGERVWDG 0¸MOLJKHWHUDWWHIWHUIU§JDHQWLOOU¦FNOLJWU\POLJERVWDG )¸U¦QGUDGHI¸UXWV¦WWQLQJDUI¸UERVWDGVSROLWLVNP§OXSSI\OOHOVH

ƕ ĉåŋÃĀêŚŒȊÿÃĤĉĞĘêňĬĞĉŚĉŒěÃȊĤÙĞŠňňÿŽĞĞêĞŒêȊ ƔƘ

%DUQKXVK§OOHQVHNRQRPLVNDOHYQDGVVWDQGDUG 6NLOOQDGHULHNRQRPLVNDYLOONRUPHOODQKXVK§OOPHGRFKXWDQEDUQ

Ɩ êĀêŋĉĥĀêĥŒȊŒÒěêŋŒŚÒĞĞÃĥåêȊÃŶȊÞĉåŋÃĀêŚŒȊĤÙĞŠňňÿŽĞĞêĞŒêȊ ƕƓ

5HJHULQJHQVXSSI¸OMQLQJRFK§WHUUDSSRUWHULQJDYERVWDGVELGUDJHWV P§OXSSI\OOHOVH 5HJHULQJHQVI¸UVODJWLOOI¸U¦QGULQJDUDYERVWDGVELGUDJHW

Ɨ ŒĞŠŚŒÃŚŒêŋȊĬßąȊŋêěĬĤĤêĥåÃŚĉĬĥêŋȊ ƕƙ

%RVWDGVELGUDJHWVERVWDGVSROLWLVNDP§OXSSI\OOHOVHKDUI¸UV¦PUDWV %RVWDGVELGUDJHWVIDPLOMHSROLWLVNDP§OXSSI\OOHOVHKDUI¸UE¦WWUDWV 5HJHULQJHQKDULQWHV¦NHUVW¦OOWDWWERVWDGVELGUDJHWQ§UVLWWERVWDGVSROLWLVND V\IWH %RVWDGVELGUDJHWVGHODGHV\IWHJ¸UGHWVY§UDUHDWWXSSQ§P§OHQ 5HNRPPHQGDWLRQHU

êÿêŋêĥŒĞĉŒŚÃȊ ƖƔ

ĉĞÃĀÃȊƒǡȊBŠŋȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊÞêŋÒěĥÃŒȊ ƖƗ

(ĞêěŚŋĬĥĉŒěÃȊÞĉĞÃĀĬŋȊ

7LOOUDSSRUWHQILQQVELODJRUDWWODGGDQHGIU§Q5LNVUHYLVLRQHQVZHEESODWV%LODJRUQD NDQ¦YHQEHJ¦UDVXWIU§Q¦UHQGHWVDNWJHQRPUHJLVWUDWXUHQ

ĉĞÃĀÃȊƓǡȊ#ĉÃĀŋÃĤȊĬßąȊŚÃÞêĞĞêŋȊ

ĉĞÃĀÃȊƔǡȊ^êŚĬåȊĬßąȊÞêŒěŋĉŶĥĉĥĀȊÃŶȊŒŚÃŚĉŒŚĉěêĥȊ

Bilaga

ŒÃĤĤÃĥÿÃŚŚĥĉĥĀȊ

5LNVUHYLVLRQHQKDUJUDQVNDWRPERVWDGVELGUDJHW¦UHIIHNWLYWXWIRUPDWLI¸UK§OODQGHWLOO GHVVERVWDGVRFKIDPLOMHSROLWLVNDV\IWHQ'HVVDV\IWHQ¦UDWWUHVXUVVYDJDKXVK§OOVND JHVP¸MOLJKHWDWWHIWHUIU§JDJRGDRFKWLOOU¦FNOLJWU\POLJDERVW¦GHUVDPWDWWEDUQKXVK§OO VNDI§HWWELGUDJWLOOHQJRGHNRQRPLVNOHYQDGVVWDQGDUGRFKDWWPLQVNDVNLOOQDGHUQDL HNRQRPLVNDYLOONRUPHOODQKXVK§OOPHGRFKXWDQEDUQ5LNVUHYLVLRQHQVVOXWVDWV¦UDWW ERVWDGVELGUDJHWVERVWDGVSROLWLVNDP§OXSSI\OOHOVHKDUI¸UV¦PUDWV¸YHUWLGHIWHUVRPHQ VW¸UUHDQGHODYKXVK§OOHQPHGERVWDGVELGUDJ¦UWU§QJERGGDM¦PI¸UWPHGWLGLJDUH '¦UHPRWNDQ5LNVUHYLVLRQHQLQWHLDNWWDQ§JRQW\GOLJI¸U¦QGULQJDYVHHQGHJRGD ERVW¦GHU'HQIDPLOMHSROLWLVNDP§OXSSI\OOHOVHQKDUI¸UE¦WWUDWVJHQRPDWWGHQDEVROXWD IDWWLJGRPHQEODQGEDUQKXVK§OOPHGERVWDGVELGUDJKDUPLQVNDW%RVWDGVELGUDJHWV ELGUDJWLOODWWPLQVNDVNLOOQDGHUQDLHNRQRPLVNDYLOONRUPHOODQKXVK§OOPHGRFKXWDQ EDUQYLVDUGRFNLQWHS§Q§JRQHQW\GLJI¸U¦QGULQJ

5LNVUHYLVLRQHQUHNRPPHQGHUDUUHJHULQJHQDWWVH¸YHUERVWDGVELGUDJHWVXWIRUPQLQJ I¸UDWWP¸MOLJJ¸UDHQE¦WWUHP§OXSSI\OOHOVH

ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊÞĬŒŚÃåŒňĬĞĉŚĉŒěÃȊĤÙĞŠňňÿŽĞĞêĞŒêȊąÃŋȊ ÿĶŋŒÒĤŋÃŚŒȊ

+XVK§OOPHGERVWDGVELGUDJKDUPLQGUHJRGDERVW¦GHU¦QEHIRONQLQJHQLVWRUW6§KDU GHWVHWWXWO¦QJHRFKI¸UK§OODQGHWKDULQWHI¸U¦QGUDWVQ¦PQY¦UW¸YHUWLG+XVK§OOPHG ERVWDGVELGUDJ¦UGRFNLK¸JUHJUDG¦QWLGLJDUHWU§QJERGGD'HWJ¦OOHUDOODJUXSSHUDY KXVK§OOPHGERVWDGVELGUDJRFK¦YHQRPM¦PI¸UEDUWIDWWLJDKXVK§OOM¦PI¸UV¸YHUWLG 7U§QJERGGKHWHQW\FNVDOOWV§LQWHKD¸NDWS§JUXQGDYDWWKXVK§OOPHGERVWDGVELGUDJ UHODWLYWVHWWKDUO¦JUHLQNRPVWHUM¦PI¸UWPHGWLGLJDUH

6DPWLGLJWVRPERVWDGVELGUDJHWLO¦JUHXWVWU¦FNQLQJXSSI\OOHUVLWWERVWDGVSROLWLVND V\IWHKDUVW\UQLQJHQLERVWDGVELGUDJHWVXWIRUPQLQJPRWWLOOU¦FNOLJWU\POLJDERVW¦GHU PLQVNDWRFKGHWKDUEOLYLWVY§UDUHI¸UKXVK§OOHQDWWHIWHUIU§JDWLOOU¦FNOLJWU\POLJD ERVW¦GHU([HPSHOYLVKDUERVWDGVELGUDJVEHORSSHWHWWKXVK§OOI§UI¸UVLWWERHQGHLQWH I¸OMWPHGK\UHVXWYHFNOLQJHQRFKDQGHOHQK\UHVU¦WWHULERVWDGVEHVW§QGHWKDUPLQVNDW

ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊÿÃĤĉĞĘêňĬĞĉŚĉŒěÃȊĤÙĞŠňňÿŽĞĞêĞŒêȊąÃŋȊ ÿĶŋÞÒŚŚŋÃŚŒȊ

$QGHOHQLQGLYLGHULEDUQKXVK§OOPHGERVWDGVELGUDJVRPOHYHULDEVROXWIDWWLJGRPKDU PLQVNDWRFKGHW¦UHQVW¸UUHDQGHODYLQGLYLGHULEDUQKXVK§OOHQVRPPHGKM¦OSDY ERVWDGVELGUDJHWLQWHOHYHULDEVROXWIDWWLJGRP%RVWDGVELGUDJHWKDURFNV§RPI¸UGHODWV WLOOEDUQKXVK§OOPHGO¦JUHLQNRPVWHU%RVWDGVELGUDJHWVELGUDJWLOOPLQVNQLQJDY VNLOOQDGHQLHNRQRPLVNDYLOONRUPHOODQKXVK§OOPHGRFKXWDQEDUQKDUYDULHUDW¸YHU WLGPHQXWDQHQW\GLJI¸UE¦WWULQJHOOHUI¸UV¦PULQJ

5LNVUHYLVLRQHQ

Bilaga

êĀêŋĉĥĀêĥȊąÃŋȊĉĥŚêȊŒÒěêŋŒŚÒĞĞŚȊÃŚŚȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊĥÙŋȊŒĉŚŚȊ ÞĬŒŚÃåŒňĬĞĉŚĉŒěÃȊŒŽÿŚêȊȊ

5LNVUHYLVLRQHQEHG¸PHUDWWUHJHULQJHQVXSSI¸OMQLQJRFK§WHUUDSSRUWHULQJDY ERVWDGVELGUDJHWVIDPLOMHSROLWLVNDV\IWHKDUYDULWWLOOU¦FNOLJRFKDWWGHWWDKDUYDULW UHJHULQJHQVKXYXGIRNXV5HJHULQJHQKDUI¸OMWXSSGHWERVWDGVSROLWLVNDV\IWHWPHQ PHGYLVVDEULVWHUHIWHUVRPXSSI¸OMQLQJHQLQWHYDULW§WHUNRPPDQGHRFKLQWHW\GOLJW IRNXVHUDWS§P¸MOLJKHWHUQDDWWHIWHUIU§JDJRGDRFKWLOOU¦FNOLJWU\POLJDERVW¦GHU9LGDUH KDUUHJHULQJHQLO§JJUDG§WHUUDSSRUWHUDWGHQERVWDGVSROLWLVNDP§OXSSI\OOHOVHQDY ERVWDGVELGUDJHWWLOOULNVGDJHQ 5HJHULQJHQKDU§WHUNRPPDQGHJMRUWI¸U¦QGULQJDULERVWDGVELGUDJHWI¸UDWW RPK¦QGHUWDGHQIDPLOMHSROLWLVNDP§OXSSI\OOHOVHQ'¦UHPRWKDUUHJHULQJHQHQGDVW YLGWDJLWHWWI§WDO§WJ¦UGHUVRPNQ\WHUDQWLOOGHWERVWDGVSROLWLVNDV\IWHWRFKGHKDULQWH PRWLYHUDWVPHGDWWVW¦UNDGHQERVWDGVSROLWLVNDP§OXSSI\OOHOVHQ

ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊŚŠåêĞÃåêȊŒŽÿŚêȊŒěÃňÃŋȊňŋĬÞĞêĤȊ

5LNVUHYLVLRQHQEHG¸PHUDWWERVWDGVELGUDJHWVWXGHODGHV\IWHJ¸UGHWVY§UDUHDWWXSSQ§ GHE§GDV\IWHQDPHGELGUDJHW*HQRPDWWJ¸UDI¸U¦QGULQJDUVRPV\IWDUWLOODWWVW¦UND GHWHQDV\IWHWULVNHUDVVW\UQLQJHQPRWGHWDQGUDV\IWHWDWWI¸UVYDJDVPHGV¦PUH P§OXSSI\OOHOVHVRPI¸OMG%RVWDGVELGUDJHWKDUGHVVXWRPXQGHUVHQDUHWLGJHWWVHWW WUHGMHV\IWHDWWVW¸WWDHNRQRPLVNWXWVDWWDKXVK§OOLHNRQRPLVNWVY§UDWLGHUJHQRP LQI¸UDQGHWDYGHWWLOOI¦OOLJDWLOO¦JJVELGUDJHW5LNVUHYLVLRQHQEHG¸PHUDWWQ¦UGHW WLOOI¦OOLJDWLOO¦JJVELGUDJHWIXQQLWVNYDUXQGHUHQO¦QJUHWLGE¸UGHWSU¸YDVRP ERVWDGVELGUDJHW¦UHQO¦PSOLJI¸UP§QDWWQ\WWMDI¸UGHWWDV\IWH

êěĬĤĤêĥåÃŚĉĬĥêŋȊ

5LNVUHYLVLRQHQO¦PQDUI¸OMDQGHUHNRPPHQGDWLRQHUWLOOUHJHULQJHQ

x 6H¸YHUERVWDGVELGUDJHWVXWIRUPQLQJI¸UDWWP¸MOLJJ¸UDHQE¦WWUH

P§OXSSI\OOHOVH˜YHUV\QHQNDQEODQGDQQDWLQNOXGHUD

R RPGHW¦UO¦PSOLJWDWWE§GHGHWERVWDGVSROLWLVNDRFKGHWIDPLOMHSROLWLVND

V\IWHWOLJJHULVDPPDI¸UP§Q

R KXUGHQERVWDGVSROLWLVNDP§OXSSI\OOHOVHQNDQVW¦UNDVH[HPSHOYLVJHQRPDWW

ERVWDGVNRVWQDGVLQWHUYDOOHWI¸OMHUPHGLK\UHVXWYHFNOLQJHQ x 6H¸YHURPERVWDGVELGUDJHW¦UHQO¦PSOLJI¸UP§QI¸UDWWVW¸WWDHNRQRPLVNW VYDJDKXVK§OOLHNRQRPLVNWVY§UDWLGHU x )¸OM§WHUNRPPDQGHXSSERVWDGVELGUDJHWVP§OXSSI\OOHOVHYDGDYVHUE§GH IDPLOMHRFKERVWDGVSROLWLNRFK§WHUUDSSRUWHUDYLGEHKRYI¸U¦QGULQJDUWLOO ULNVGDJHQ8SSI¸OMQLQJHQE¸UEODQGDQQDWLQNOXGHUDXWYHFNOLQJHQDY WU§QJERGGKHWKRVKXVK§OOPHGERVWDGVELGUDJ

5LNVUHYLVLRQHQ

Bilaga

ƒ FĥĞêåĥĉĥĀȊ

ƒǡƒ ^ĬŚĉŶȊŚĉĞĞȊĀŋÃĥŒěĥĉĥĀȊ

%RVWDGVELGUDJHW¦UHQLQNRPVWSU¸YDGVRFLDOI¸UV¦NULQJVI¸UP§QVRPNDQI§VDY EDUQKXVK§OORFKXQJGRPDUXWDQEDUQL§OGUDUQDñ§U (WWKXVK§OODQV¸NHURP ERVWDGVELGUDJRFK)¸UV¦NULQJVNDVVDQKDQGO¦JJHUDQV¸NQLQJHQ %RVWDGVELGUDJHWKDU WY§V\IWHQHWWERVWDGVSROLWLVNWRFKHWWIDPLOMHSROLWLVNW'HWERVWDGVSROLWLVNDV\IWHW¦UDWW JHP¸MOLJKHWI¸UUHVXUVVYDJDKXVK§OODWWHIWHUIU§JDJRGDRFKWLOOU¦FNOLJWU\POLJD ERVW¦GHU 'HWIDPLOMHSROLWLVNDV\IWHWXWJ§UIU§QGHW¸YHUJULSDQGHP§OHWI¸UGHQ HNRQRPLVNDIDPLOMHSROLWLNHQVRP¦UDWWELGUDWLOOHQJRGHNRQRPLVNOHYQDGVVWDQGDUG I¸UDOODEDUQIDPLOMHUVDPWPLQVNDVNLOOQDGHUQDLGHHNRQRPLVNDYLOONRUHQPHOODQ KXVK§OOPHGRFKXWDQEDUQ 8QGHUILFNGU\JWKXVK§OOERVWDGVELGUDJWLOO HQWRWDONRVWQDGDYPLOMDUGHUNURQRU

9LKDUJUDQVNDWERVWDGVELGUDJHWVP§OXSSI\OOHOVHHIWHUVRPGHWILQQVLQGLNDWLRQHUS§DWW GHQEULVWHUDYVHHQGHE§GHGHWERVWDGVRFKGHWIDPLOMHSROLWLVNDV\IWHW7U§QJERGGKHWHQ KDU¸NDWXQGHUWDOHWYLONHWJ§UHPRWGHWERVWDGVSROLWLVNDV\IWHW 6DPWLGLJW¦UGHW HQGDVWHQPLQGUHDQGHOEDUQKXVK§OOVRPO\IWVXUO§JHNRQRPLVNOHYQDGVVWDQGDUG PHGKM¦OSDYGHQHNRQRPLVNDIDPLOMHSROLWLNHQLYLONHQERVWDGVELGUDJHWLQJ§U 'HW KDU¦YHQXQGHUWDOHWVNHWWHQI¸UVNMXWQLQJPRWGHWIDPLOMHSROLWLVNDV\IWHWL NRQVWUXNWLRQHQDYERVWDGVELGUDJHWXWDQDWWULNVGDJHQVP§OV¦WWQLQJPHG ERVWDGVELGUDJHWKDUI¸U¦QGUDWV

ƒǡƓ pŶêŋĀŋĉňÃĥåêȊŋêŶĉŒĉĬĥŒÿŋÙĀÃȊĬßąȊÃŶĀŋÒĥŒĥĉĥĀÃŋȊ

†UERVWDGVELGUDJHWHIIHNWLYWXWIRUPDWLI¸UK§OODQGHWLOOGHVVERVWDGVRFK IDPLOMHSROLWLVNDV\IWHQ"

x *HUERVWDGVELGUDJHWUHVXUVVYDJDKXVK§OOP¸MOLJKHWDWWHIWHUIU§JDHQJRGRFK

WLOOU¦FNOLJWU\POLJERVWDG"

x %LGUDUERVWDGVELGUDJHWWLOODWWEDUQKXVK§OOI§UHQJRGHNRQRPLVNOHYQDGVVWDQGDUG

RFKDWWGHHNRQRPLVNDYLOONRUHQPHOODQKXVK§OOPHGRFKXWDQEDUQPLQVNDU" x 6¦NHUVW¦OOHUUHJHULQJHQDWWERVWDGVELGUDJHWQ§UVLQDV\IWHQ"

%RVWDGVELGUDJUHJOHUDVLñNDSVRFLDOI¸UV¦NULQJVEDONHQ6)%5¦WWHQWLOOERVWDGVELGUDJUHJOHUDVL NDS6)%,NDSLWHOIUDPJ§UGHVVDUHJOHUPHUXWI¸UOLJW 6HNDSiI¸UVWDVW\FNHWRFKNDSi6)% %HW%R8VUVNU 3URSXWJRPUVEHW6I8UVNU0§OHWLQQHK§OOHUGHVVXWRPHQ IRUPXOHULQJRPDWWGHQHNRQRPLVNDIDPLOMHSROLWLNHQ¦YHQVNDELGUDWLOOHWWM¦PVW¦OOWI¸U¦OGUDVNDS'HW¦U GRFNHQGLPHQVLRQVRPIDOOHUXWDQI¸UGHQK¦UJUDQVNQLQJHQRFKVRPYLG¦UI¸UO¦PQDU§WVLGDQ 5LNVUHYLVLRQHQVEHDUEHWQLQJDYUHJLVWHUGDWDIU§Q)¸UV¦NULQJVNDVVDQ 6&%VXQGHUV¸NQLQJDU+XVK§OOHQVHNRQRPLñRFK8QGHUV¸NQLQJDUDYOHYQDGVI¸UK§OODQGHQ ñ5LNVUHYLVLRQHQ7U§QJERGGKHWñNRQVHNYHQVHUI¸UK¦OVDRFKVNROUHVXOWDW )¸UV¦NULQJVNDVVDQ%DUQKXVK§OOHQVHNRQRPLñ5HVXOWDWLQGLNDWRUHUI¸UGHQHNRQRPLVNDIDPLOMHSROLWLNHQ

VRFK5LNVUHYLVLRQHQ%RVWDGVELGUDJHWñXUHWWI¸UGHOQLQJVRFKDUEHWVPDUNQDGVSHUVSHNWLYVI

%RYHUNHW%RVWDGVVWDQGDUGPPI¸UEDUQIDPLOMHUPHGERVWDGVELGUDJ628V

5LNVUHYLVLRQHQ

Bilaga

ƒǡƓǡƒ ŶĀŋÒĥŒĥĉĥĀÃŋȊ

*UDQVNQLQJHQRPIDWWDUHQEDUWUHJHULQJHQ9LKDULQWHJUDQVNDWHIIHNWLYLWHWVSUREOHP NRSSODWWLOO§WHUNUDYHIWHUVRPGHWVHGDQWLGLJDUH¦UJUDQVNDWRFKXWUHWWVDPWDWW UHJHULQJHQKDUDYLVHUDWHQNRPPDQGHSURSRVLWLRQI¸UDWWRPK¦QGHUWDGHQ SUREOHPDWLNHQ 9LKDULQWHKHOOHUJUDQVNDWYDGVRPNDOODVI¸UP¸UNHUWDOLQRP ERVWDGVELGUDJHWHIWHUVRPGHVVDWLGLJDUHKDUEHG¸PWVIU¦PVWK¦QI¸UDVWLOOU¦GVODQI¸U ULVNHQDWWI§§WHUNUDY 6OXWOLJHQKDUYLLQWHKHOOHUJUDQVNDWRP)¸UV¦NULQJVNDVVDQV KDQGO¦JJQLQJDYERVWDGVELGUDJHW¦UHIIHNWLYHIWHUVRPJUDQVNQLQJHQ¦ULQULNWDGS§ ERVWDGVELGUDJHWV¸YHUJULSDQGHXWIRUPQLQJRFKP§OXSSI\OOHOVH

*UDQVNQLQJHQRPIDWWDUWLGVSHULRGHQñ6WDUWSXQNWHQ¦UYDOGHIWHUVRP ERVWDGVELGUDJHWV¸YHUJULSDQGHNRQVWUXNWLRQVHGDQGHVVKDUYDULWOLNDGDQ6OXW§UHW EHURUS§DWWGHW¦UGHWVLVWD§UHWI¸UYLONHWYLKDUWLOOJ§QJWLOOWLOOU¦FNOLJW IXOOVW¦QGLJDUHJLVWHUXSSJLIWHUI¸UDWWEHVYDUDIU§JHVW¦OOQLQJHQ

ƒǡƔ êåĶĤĥĉĥĀŒĀŋŠĥåêŋȊ

%HG¸PQLQJVJUXQGHUQDI¸UDWWEHVYDUDY§UUHYLVLRQVIU§JDXWJ§UIU§QGHP§OVRP ULNVGDJHQKDUVDWWXSSI¸UERVWDGVELGUDJHWVDPWIU§QULNVGDJHQVP§OI¸UUHJHULQJHQV XSSI¸OMQLQJRFK§WHUUDSSRUWHULQJ

%RVWDGVELGUDJHWVERVWDGVSROLWLVNDV\IWHKDUULNVGDJHQIRUPXOHUDWVRPDWW ERVWDGVELGUDJHWVNDJHP¸MOLJKHWI¸UUHVXUVVYDJDKXVK§OODWWHIWHUIU§JDJRGDRFK WLOOU¦FNOLJWU\POLJDERVW¦GHU 'HWIDPLOMHSROLWLVNDV\IWHWPHGERVWDGVELGUDJHW¦ULQWH Q¦UPDUHSUHFLVHUDW¦QDWWERVWDGVELGUDJHWHQOLJWULNVGDJHQ¦UHQGHODYGHQ HNRQRPLVNDIDPLOMHSROLWLNHQ 9LEHG¸PHUXWLIU§QGHWDWWGHW¸YHUJULSDQGHP§OHW PHGGHQHNRQRPLVNDIDPLOMHSROLWLNHQ¦UWLOO¦PSOLJWS§ERVWDGVELGUDJHW'HW ¸YHUJULSDQGHIDPLOMHSROLWLVNDP§OHW¦UDWWELGUDWLOOHQJRGHNRQRPLVN OHYQDGVVWDQGDUGKRVDOODEDUQIDPLOMHUVDPWDWWPLQVNDVNLOOQDGHUQDLHNRQRPLVND YLOONRUPHOODQKXVK§OOPHGRFKXWDQEDUQ

5LNVGDJHQKDUXWWDODWDWWERVWDGVELGUDJHWVNDELGUDWLOOGHERVWDGVRFKIDPLOMHSROLWLVND V\IWHQD %RVWDGVELGUDJHWVNDG¦UPHGLQWHHQVDPWV¦NHUVW¦OODDWWV\IWHQDQ§VIXOOWXW 9LEHG¸PHU¦YHQDWWGHWLQWH¦UULPOLJWDWWI¸UY¦QWDVLJHQIXOOVW¦QGLJP§OXSSI\OOHOVH V§VRPDWWDOODKXVK§OOPHGERVWDGVELGUDJERULWLOOU¦FNOLJWU\POLJDERVW¦GHU)¸UDWW

5LNVUHYLVLRQHQ‡WHUNUDYDYERVWDGVELGUDJñO¦WWDWWJ¸UDIHO6283URSXWJRPU

V 0¸UNHUWDOHW¦UDQWDOHWDQGHOHQKXVK§OOVRPHJHQWOLJHQKDUU¦WWWLOOERVWDGVELGUDJPHQDYROLNDDQOHGQLQJDU

LQWHKDUDQV¸NWRPGHW5LNVUHYLVLRQHQ%RVWDGVELGUDJHWñXUHWWI¸UGHOQLQJVRFKDUEHWVPDUNQDGVSHUVSHNWLY 628VII

%HW%R8VUVNU %HW%R8VUVNU 3URSXWJRPUVEHW6I8UVNU6RPYLNRQVWDWHUDWLHQQRWRYDQ

KDUGHQHNRQRPLVNDIDPLOMHSROLWLNHQRFNV§VRPP§ODWWELGUDWLOOHWWM¦PVW¦OOWI¸U¦OGUDVNDS9LEHG¸PHUDWW

ERVWDGVELGUDJHWLQWHKDUQ§JRQNRSSOLQJWLOOGHWP§OHW 3URSEHW%R8VUVNU3URSXWJRPUVEHW

6I8UVNU

5LNVUHYLVLRQHQ

Bilaga

P¸MOLJJ¸UDHQEHG¸PQLQJDYP§OXSSI\OOHOVHQM¦PI¸UYLG¦UI¸UERVWDGVELGUDJHWVJUDG DYP§OXSSI\OOHOVH¸YHUWLGXQGHUJUDQVNQLQJVSHULRGHQñ 9LGDUH RSHUDWLRQDOLVHUDUYLFHQWUDODEHJUHSSLGHWERVWDGVUHVSHNWLYHIDPLOMHSROLWLVNDV\IWHW WLOOP¦WEDUDLQGLNDWRUHU

ƒǡƔǡƒ #êĞÿŋÙĀÃȊƒȊǺȊåêŚȊÞĬŒŚÃåŒňĬĞĉŚĉŒěÃȊŒŽÿŚêŚȊȊ

9LEHG¸PHURPERVWDGVELGUDJHWJHUUHVXUVVYDJDKXVK§OOP¸MOLJKHWDWWHIWHUIU§JDHQ JRGRFKWLOOU¦FNOLJWU\POLJERVWDGXWLIU§QHQVDPPDQY¦JGEHG¸PQLQJDYKXUHWWDQWDO LQGLNDWRUHUKDUXWYHFNODWV¸YHUWLGRFKQ¦UGHW¦UP¸MOLJWLUHODWLRQWLOOKHOD EHIRONQLQJHQ,EHG¸PQLQJHQWDUYLRFNV§K¦QV\QWLOOI¸U¦QGUDGHI¸UXWV¦WWQLQJDUVRP H[HPSHOYLVERVWDGVPDUNQDGHQVXWYHFNOLQJ

=ĬåȊÞĬŒŚÃåȊ

9DGVRP¦UHQJRGERVWDG¦UVY§UWDWWRSHUDWLRQDOLVHUDLDEVROXWDWHUPHU9LKDULQWH IXQQLWQ§JRQYHGHUWDJHQGHILQLWLRQDYEHJUHSSHWJRGERVWDG9§UEHG¸PQLQJ¦UDWW YDGVRP¦UHQJRGERVWDGXW¸YHUU\POLJKHWEHURUS§IOHUDSDUDPHWUDU(Q RSHUDWLRQDOLVHULQJVRPYLNDQDQY¦QGDLJUDQVNQLQJHQP§VWHRFNV§XWJ§IU§Q ERVWDGVXSSJLIWHUVRP¦UWLOOJ¦QJOLJDRFKIXOOVW¦QGLJDRFKVRPYLEHG¸PHUNDQV¦JD Q§JRWRPERVWDGHQVNYDOLWHW 9LXWJ§UG¦UI¸UIU§QWUHROLNDSDUDPHWUDUVRPI§QJDU ROLNDDVSHNWHUDYYDGVRPNDQXWJ¸UDHQJRGERVWDG

x Y¦UGH§UñHWWP§WWS§GHQ§WHUVW§HQGHWHNQLVNDOLYVO¦QJGHQS§IDVWLJKHWHQ x GHQVRFLRHNRQRPLVNDQLY§QLERVWDGVRPU§GHW x O¦JHQKHWVK\UD

(QYLVVNRUUHODWLRQNDQI¸UY¦QWDVPHOODQGHWUHYDULDEOHUQDPHQGHI§QJDU¦YHQYDU RFKHQXSSDVSHNWHUVRPLQWHILQQVPHGKRVGH¸YULJD9¦UGH§UI§QJDUHQGHODYVM¦OYD IDVWLJKHWHQVNYDOLWHWPHGDQGHQVRFLRHNRQRPLVNDQLY§QS§RPU§GHWJHUHQLQGLNDWLRQ RPERVWDGVRPU§GHW/¦JHQKHWVK\UDLQRPEUXNVY¦UGHVV\VWHPHWWDUK¦QV\QWLOOHWW DQWDOIDNWRUHUVRPKDUDWWJ¸UDPHGO¦JHQKHWHQVVWDQGDUGNYDOLWHWRFKVHUYLFH

”ĉĞĞŋÒßěĞĉĀŚȊŋŽĤĞĉĀÃȊÞĬŒŚÒåêŋȊ

9LEHG¸PHUDWWHQWLOOU¦FNOLJWU\POLJERVWDG¦UHQERVWDGG¦UGHERHQGHLQWH¦U WU§QJERGGD7U§QJERGGKHWNDQP¦WDVXWLIU§QROLNDQRUPHU(QOLJWDOODQRUPHUVNDHWW KXVK§OOKDHWWN¸NRFKYDUGDJVUXPXW¸YHUVRYUXPPHQPHGDQDQWDOHWSHUVRQHUSHU

)¸UYLVVDLQGLNDWRUHUV§VRPY¦UGH§URFKERVWDGVRPU§GHWVVRFLRHNRQRPLVNDQLY§KDUYLHQGDVWWLOOJ§QJ

WLOOXSSJLIWHUI¸UHQNRUWDUHWLGVSHULRG,GHIDOOHQI¸OMHUYLLQGLNDWRUHUQD¸YHUGHQWLGVSHULRGLQRP JUDQVNQLQJVSHULRGHQVRP¦UP¸MOLJ

'HWVDNQDVH[HPSHOYLVXSSJLIWHURPHQVNLOGDKXVK§OOVERHQGHVWDQGDUGVRPYLNDQNRSSODWLOORP

KXVK§OOHWKDUERVWDGVELGUDJHOOHULQWH /¦JHQKHWVK\URUVDWWDLQRPEUXNVY¦UGHVV\VWHPHWV¦WWVLI¸UKDQGOLQJXWLIU§QSDUDPHWUDUI¸UYDGVRPNDQ

DQVHVYDUDHQJRGERVWDG+\UDQVNDLQWHDQVHVVRPVN¦OLJRPGHQ¦US§WDJOLJWK¸JUH¦QK\UDQI¸U O¦JHQKHWHUVRPPHGK¦QV\QWLOOEUXNVY¦UGHW¦UOLNY¦UGLJD6HNDSiMRUGDEDONHQ

5LNVUHYLVLRQHQ

Bilaga

VRYUXPYDULHUDU9LJ¸UY§UEHG¸PQLQJXWLIU§QWU§QJERGGKHWVQRUPHQ PRGLILHUDG(8QRUP RFKERVWDGV\WDSHUSHUVRQ

”ÃÞêĞĞȊƒȊ¯ÙŋȊĬňêŋÃŚĉĬĥÃĞĉŒêŋĉĥĀȊÃŶȊĬĞĉěÃȊŚŋÙĥĀÞĬååąêŚŒĥĬŋĤêŋȊ

”ŋÙĥĀÞĬååąêŚŒĥĬŋĤȊ <ĶŋěĞÃŋĉĥĀȊ

_ĬŋĤȊƓȊ BĶĀŒŚȊŚŶÙȊňêŋŒĬĥêŋȊňêŋȊŒĬŶŋŠĤǡȊ#êŒŒŠŚĬĤȊŒěÃȊåêŚȊƌĥĥÃŒȊêŚŚȊ

ěĶěȊĬßąȊêŚŚȊŶÃŋåÃĀŒŋŠĤǢȊÿĶŋŠŚĬĤȊÿĶŋȊêĥŒÃĤąŠŒąÙĞĞȊŒĬĤȊěÃĥȊąÃȊ êŚŚȊĀêĤêĥŒÃĤŚȊŶÃŋåÃĀŒŋŠĤȊĬßąȊŒĬŶŋŠĤǡȊ

_ĬŋĤȊƔȊ ŒÃĤŚĞĉĀÃȊąŠŒąÙĞĞŒĤêåĞêĤĤÃŋȊDzĉĥěĞŠŒĉŶêȊÞÃŋĥdzȊŒěÃȊąÃȊêĀêŚȊ

ŒĬŶŋŠĤǢȊÿĶŋŠŚĬĤȊĤÃěÃŋȊĬßąȊňÃŋŚĥêŋȊŒĬĤȊŒěÃȊåêĞÃǡȊ#êŒŒŠŚĬĤȊ ŒěÃȊåêŚȊƌĥĥÃŒȊêŚŚȊěĶěȊĬßąȊêŚŚȊŶÃŋåÃĀŒŋŠĤǢȊÿĶŋŠŚĬĤȊÿĶŋȊ êĥŒÃĤąŠŒąÙĞĞȊŒĬĤȊěÃĥȊąÃȊêŚŚȊĀêĤêĥŒÃĤŚȊŶÃŋåÃĀŒŋŠĤȊĬßąȊ ŒĬŶŋŠĤǡȊ

^ĬåĉƌêŋÃåȊ(šǸĥĬŋĤȊ ”ŶÙȊÞÃŋĥȊŠĥåêŋȊƒƒȊÙŋŒȊÙĞåêŋȊňêŋȊŒĬŶŋŠĤǡȊÃŋĥȊĶŶêŋȊƒƒȊŒěÃȊąÃȊŶÃŋȊ

ŒĉŚŚȊŒĬŶŋŠĤǡȊ‚ÃŋŚĥêŋȊåêĞÃŋǡȊ#êŒŒŠŚĬĤȊŒěÃȊåêŚȊƌĥĥÃŒȊêŚŚȊěĶěȊĬßąȊ êŚŚȊŶÃŋåÃĀŒŋŠĤǢȊÿĶŋŠŚĬĤȊÿĶŋȊêĥŒÃĤąŠŒąÙĞĞȊŒĬĤȊěÃĥȊąÃȊêŚŚȊ ĀêĤêĥŒÃĤŚȊŶÃŋåÃĀŒŋŠĤȊĬßąȊŒĬŶŋŠĤǡȊȊ

ĬŒŚÃ匎ŚÃȊňêŋȊňêŋŒĬĥȊ ƓƑȊěŶĤȊňêŋȊňêŋŒĬĥǡȊ VÒĞĞÃǣȊĬŶêŋěêŚǢȊ”ŋÙĥĀÞĬååąêŚȊĉȊŒŚĬŋŒŚÃåŒŋêĀĉĬĥêŋĥÃǢȊƓƑƒƗǢȊŒǡȊƚǡȊȊ ĥĤǡǣȊ_ĬŋĤȊƓȊĬßąȊƔȊÃĥĀêŋȊêĀêĥŚĞĉĀêĥȊÃŚŚȊêĥŒÃĤąŠŒąÙĞĞȊŒěÃȊąÃȊêŚŚȊŶÃŋåÃĀŒŋŠĤȊŠŚĶŶêŋȊŒĬŶŋŠĤĤêŚȊĤêĥȊŶĉȊ ÞêåĶĤêŋȊÃŚŚȊåêŚȊĉĥŚêȊÒŋȊŋĉĤĞĉĀŚȊÃŚŚȊÃĥŚÃȊÃŚŚȊÃĞĞÃȊêĥŒÃĤąŠŒąÙĞĞȊĤêåȊêĥŋŠĤŒĞÒĀêĥąêŚêŋȊÃĥŒêŒȊŶÃŋÃȊŚŋÙĥĀÞĬååÃǡȊ

_ĬŋĤȊƓȊĬßąȊƔȊÒŋȊŒÙĞêåêŒȊĥÙĀĬŚȊĤĬåĉƌêŋÃåêǡȊ

ƒǡƔǡƓ #êĞÿŋÙĀÃȊƓȊǺȊåêŚȊÿÃĤĉĞĘêňĬĞĉŚĉŒěÃȊŒŽÿŚêŚȊ

9LEHG¸PHURPERVWDGVELGUDJHWELGUDUWLOODWWEDUQKXVK§OOI§UHQJRGHNRQRPLVN OHYQDGVVWDQGDUGRFKDWWGHHNRQRPLVNDYLOONRUHQPHOODQKXVK§OOPHGRFKXWDQEDUQ PLQVNDUXWLIU§QKXUERVWDGVELGUDJHW¸YHUWLG

x ELGUDUWLOODWWEDUQKXVK§OOPHGERVWDGVELGUDJLQWHOHYHULDEVROXWIDWWLJGRP

x PLQVNDUVNLOOQDGHQLHNRQRPLVNVWDQGDUGPHOODQKXVK§OOPHGRFKXWDQEDUQ

=ĬåȊêěĬĥĬĤĉŒěȊĞêŶĥÃ匌ŚÃĥåÃŋåȊ

9LEHG¸PHUERVWDGVELGUDJHWVELGUDJWLOOEDUQIDPLOMHUVHNRQRPLVNDOHYQDGVVWDQGDUG XWLIU§QHWWP§WWS§O§JHNRQRPLVNOHYQDGVVWDQGDUG2PHWWKXVK§OOEHILQQHUVLJ¸YHU JU¦QVHQI¸UO§JHNRQRPLVNOHYQDGVVWDQGDUGEHG¸PHUYLGHVVHNRQRPLVND OHYQDGVVWDQGDUGVRPJRG

/§JHNRQRPLVNOHYQDGVVWDQGDUGNDQGHILQLHUDVRFKP¦WDVS§ROLNDV¦WW9DQOLJW I¸UHNRPPDQGH¦UHWWUHODWLYWRFKHWWDEVROXWP§WW'HWUHODWLYDP§WWHW¦UO§J HNRQRPLVNVWDQGDUGVRPLQQHE¦UDWWHWWKXVK§OOKDUHQGLVSRQLEHOLQNRPVWVRP¦U

(8VQRUPI¸UWU§QJERGGKHWV¦JHUDWWEDUQ¸YHU§URFKDYROLNDN¸QVNDKDHWWHJHWUXP9LKDULY§UD

UHJLVWHUXSSJLIWHUHQ§OGHUVLQGHOQLQJS§EDUQHQLKXVK§OOHWñ§URFKñ§U9LVDNQDUXSSJLIWHURP

EDUQHQVN¸Q%DUQIU§QRFKPHG§URFKXSS§WRDYVHWWN¸QVNDG¦UI¸UKDHWWHJHWUXPLY§UPRGLILHUDGH

(8QRUP 'HROLNDWU§QJERGGKHWVQRUPHUQD¦UIRUPXOHUDGHLROLNDVDPPDQKDQJ1RUPK¦UVWDPPDUIU§Q628

RFKSURSRFKQRUPIU§Q628RFKSURS(8QRUPHQDQY¦QGVDY

HXURSHLVNDVWDWLVWLNRUJDQHWPHGDQERVWDGV\WDSHUSHUVRQ¦UGHILQLHUDGDY%RYHUNHWXWLIU§Q

ER\WHUHVWULNWLRQHQLERVWDGVELGUDJHWI¸UDWWNRPSOHWWHUDQ¦UGHWVDNQDVXSSJLIWRPDQWDOUXP%RYHUNHW

7U§QJERGGKHWLVWRUVWDGVUHJLRQHUQD

5LNVUHYLVLRQHQ

Bilaga

O¦JUH¦QSURFHQWDYPHGLDQLQNRPVWHQLODQGHW'HWDEVROXWDP§WWHW¦UO§J LQNRPVWVWDQGDUGVRPLQQHE¦UDWWKXVK§OOHWVGLVSRQLEODLQNRPVW¦UO¦JUH¦QGH Q¸GY¦QGLJDXWJLIWHUQDVRPNU¦YVI¸UYLVVDOHYQDGVRPNRVWQDGHU *UDGHQDY P§OXSSI\OOHOVHEOLUVY§UDWWEHG¸PDXWLIU§QXWYHFNOLQJHQDYUHODWLYIDWWLJGRP¸YHUWLG HIWHUVRPLQNRPVWVSULGQLQJHQL6YHULJHKDU¸NDWXQGHUJUDQVNQLQJVSHULRGHQRFK ERVWDGVELGUDJHWVDPWLGLJWKDUI¸UGHODWVRPPHUPRWKXVK§OOPHGO¦JUHLQNRPVW 9LNRPPHUG¦UI¸UHQEDUWDWWXWJ§IU§QDEVROXWIDWWLJGRPVRPP§WW

(ěĬĥĬĤĉŒěÃȊŶĉĞĞěĬŋȊȊ

9LEHG¸PHUERVWDGVELGUDJHWVELGUDJWLOOPLQVNQLQJDYVNLOOQDGHUQDLHNRQRPLVND YLOONRUPHOODQKXVK§OOPHGRFKXWDQEDUQXWLIU§QHQM¦PI¸UHOVHDYGHHNRQRPLVND YLOONRUHQVRPKXVK§OOHQKDU(NRQRPLVNDYLOONRUGHILQLHUDUYLXWLIU§QHNRQRPLVN VWDQGDUG(NRQRPLVNVWDQGDUG¦UHWWP§WWG¦UKXVK§OOHWVGLVSRQLEODLQNRPVWV¦WWVL UHODWLRQWLOODQWDOHWYX[QDRFKEDUQLKXVK§OOHWV§NDOODGHNRQVXPWLRQVHQKHWHU3§V§ V¦WWEOLULQNRPVWHUQDI¸UKXVK§OOPHGROLNDVWRUOHNRFKVDPPDQV¦WWQLQJM¦PI¸UEDUD PHGYDUDQGUD

ƒǡƔǡƔ #êĞÿŋÙĀÃȊƔȊǺȊŋêĀêŋĉĥĀêĥŒȊŠňňÿĶĞĘĥĉĥĀȊĬßąȊÙŚêŋŋÃňňĬŋŚêŋĉĥĀȊ

)¸UDWWULNVGDJHQVNDNXQQDI¸OMDXWYHFNOLQJHQRFKIDWWDY¦OLQIRUPHUDGHEHVOXWRP UHJHULQJHQVI¸UVODJEHK¸YHUUHJHULQJHQV¦NHUVW¦OODHQ¦QGDP§OVHQOLJ §WHUUDSSRUWHULQJ(QXWJ§QJVSXQNWI¸UGHOIU§JD¦UDWWUHJHULQJHQVNDI¸OMDXSS ERVWDGVELGUDJHWVERVWDGVRFKIDPLOMHSROLWLVNDP§OXSSI\OOHOVHUHJHOEXQGHWPHGKM¦OS DYO¦PSOLJDLQGLNDWRUHU(QOLJWEXGJHWODJHQVNDUHJHULQJHQLEXGJHWSURSRVLWLRQHQ O¦PQDHQUHGRYLVQLQJDYGHUHVXOWDWVRPXSSQ§WWVLYHUNVDPKHWHQLI¸UK§OODQGHWLOOGH DYULNVGDJHQEHVOXWDGHP§OHQ ,XSSI¸OMQLQJHQLQJ§U¦YHQDWWUHJHULQJHQYLG EULVWDQGHP§OXSSI\OOHOVHWDULQLWLDWLYWLOODWWXWUHGDEULVWHUQD\WWHUOLJDUH,GHQ I¸UYDOWQLQJVSROLWLVNDSURSRVLWLRQHQVRPULNVGDJHQKDUVW¦OOWVLJEDNRPEHWRQDU UHJHULQJHQYLNWHQDYDWWWDIUDPGHQI¸UGMXSDGHLQIRUPDWLRQVRPNDQEHK¸YDVI¸U DQDO\VHUDYSROLWLNHQVHIIHNWHURFKI¸UPHURPIDWWDQGHRPSU¸YQLQJDU 5LNVGDJHQ KDUG¦UWLOOV¦UVNLOWEHWRQDWDWWUHJHULQJHQE¸UI¸OMDXSSGHQERVWDGVSROLWLVND P§OXSSI\OOHOVHQVDPWDWWUHJHULQJHQYLGEULVWDQGHP§OXSSI\OOHOVHE¸U§WHUNRPPDWLOO ULNVGDJHQPHGI¸UVODJS§§WJ¦UGHU

6&%$WWP¦WDIDWWLJGRP 6HDYVQLWWRFK5LNVUHYLVLRQHQ%RVWDGVELGUDJHWñXUHWWI¸UGHOQLQJVRFKDUEHWVPDUNQDGVSHUVSHNWLY

)¸UV¦NULQJVNDVVDQ%DUQKXVK§OOHQVHNRQRPLV 6&%+XVK§OOHQVHNRQRPLVNDVWDQGDUG NDSiEXGJHWODJHQ 3URSVIEHW)L8UVNU %HW%R8VUVNU

5LNVUHYLVLRQHQ

Bilaga

6DPPDQIDWWQLQJVYLVEHG¸PHUYLRPUHJHULQJHQV¦NHUVW¦OOHUDWWERVWDGVELGUDJHWQ§U VLQDV\IWHQXWLIU§QDWWUHJHULQJHQVND

x I¸OMDXSSERVWDGVELGUDJHWVERVWDGVRFKIDPLOMHSROLWLVNDP§OXSSI\OOHOVH x §WHUUDSSRUWHUDP§OXSSI\OOHOVHQWLOOULNVGDJHQ x WDIUDPI¸UVODJS§¦QGULQJDUYLGEULVWDQGHP§OXSSI\OOHOVH

ƒǡƕ ^êŚĬåȊĬßąȊĀêĥĬĤÿĶŋÃĥåêȊ

*UDQVNQLQJHQKDUJHQRPI¸UWVDYHQSURMHNWJUXSSEHVW§HQGHDY7RELDV+DPIHOW SURMHNWOHGDUH(ULN7UROOLXVRFK3HWHU-¸UJHQVHQIUDPWLOO§UVVNLIWHW 1LNODV˜VWHUOXQGKDUELGUDJLWPHGXQGHUODJWLOOGHQVOXWOLJDUDSSRUWHQ(Q UHIHUHQVSHUVRQKDUO¦PQDWV\QSXQNWHUS§JUDQVNQLQJVXSSO¦JJRFKS§HWWXWNDVWWLOO JUDQVNQLQJVUDSSRUW0DW]'DKOEHUJSURIHVVRULQDWLRQDOHNRQRPL,%)8SSVDOD XQLYHUVLWHW)¸UHWU¦GDUHI¸U5HJHULQJVNDQVOLHW6RFLDOGHSDUWHPHQWHWKDUI§WWWLOOI¦OOH DWWIDNWDJUDQVNDRFKL¸YULJWO¦PQDV\QSXQNWHUS§HWWXWNDVWWLOOJUDQVNQLQJVUDSSRUW

*UDQVNQLQJHQVKXYXGVDNOLJDPHWRGI¸UI¸UVWDRFKDQGUDGHOIU§JDQ¦UDWWPHG UHJLVWHUGDWDVNDSDGHVNULSWLYVWDWLVWLNI¸UDWWDQDO\VHUDGHLQGLNDWRUHUYLKDUYDOWI¸U ERVWDGVELGUDJHWVP§OXSSI\OOHOVHIU§QWLOORFKPHG'HYDOGDLQGLNDWRUHUQD IUDPJ§UDYEHG¸PQLQJVJUXQGHUQD'HQWUHGMHGHOIU§JDQEHVYDUDUYLJHQRP GRNXPHQWDQDO\VDYUHJOHULQJVEUHYV¦UVNLOGDUHJHULQJVXSSGUDJXWUHGQLQJVGLUHNWLY PHGPHUDUHJHULQJHQVLQIRUPDWLRQWLOOULNVGDJHQYLDSURSRVLWLRQHURFKVNULYHOVHU VDPWVNULIWOLJDIU§JRU

'HQI¸UVWDRFKGHQDQGUDGHOIU§JDQRPIDWWDUDQDO\VHUDYERVWDGVELGUDJHWV P§OXSSI\OOHOVHXWLIU§QGHWERVWDGVSROLWLVNDRFKGHWIDPLOMHSROLWLVNDV\IWHW 3RSXODWLRQHQYLVWXGHUDU¦UDOODKXVK§OOVRPKDUI§WWERVWDGVELGUDJ ERVWDGVELGUDJVKXVK§OOPHOODQRFK(WWERVWDGVELGUDJVKXVK§OOEHVW§UDYHQ KXYXGV¸NDQGHHQHYHQWXHOOPHGV¸NDQGHRFKHYHQWXHOODEDUQ9LDQDO\VHUDUGHYDOGD LQGLNDWRUHUQDVXWYHFNOLQJ¸YHUWLGRFKI¸UGHLQGLNDWRUHUVRPVDNQDUHQIDVWVODJHQ QLY§I¸UYDGVRP¦UWLOOU¦FNOLJWJ¸UYL¦YHQM¦PI¸UHOVHUPHGKHODEHIRONQLQJHQ (Q IDVWVODJHQQLY§I¸UYDGVRP¦UWLOOU¦FNOLJW¦UH[HPSHOYLVWU§QJERGGKHWVQRUPHUQDRFK O§JLQNRPVWVWDQGDUGPHGDQXWYHFNOLQJHQDYK\UHVQLY§QEHK¸YHUUHODWHUDVWLOOGHQ JHQHUHOODK\UHVXWYHFNOLQJHQI¸UDWWYLVNDNXQQDEHG¸PDRPGHWKDUEOLYLWE¦WWUHHOOHU V¦PUHI¸UERVWDGVELGUDJVKXVK§OOHQ)¸UDWWI§HQPHUGHWDOMHUDGELOGDY P§OXSSI\OOHOVHQJHQRPI¸UYL¦YHQDQDO\VHUPHGXSSGHOQLQJS§ROLNDW\SHUDY ERVWDGVELGUDJVKXVK§OOWH[XSSGHODWHIWHUVDPPDQERHQGHHOOHUHQVDPVW§HQGHRFK DQWDOEDUQ9LJHQRPI¸U¦YHQJHRJUDILVNWXSSGHODGHDQDO\VHU9LDQDO\VHUDU¦YHQHWW DQWDOIDNWRUHUVRPNDQELGUDWLOODWWI¸UNODUDXWYHFNOLQJHQDYP§OXSSI\OOHOVHQ

8QGDQWDJHW¦UY¦UGH§UHIWHUVRPGHWVNXOOHNU¦YDVHQVW¸UUHGDWDEHVW¦OOQLQJRFKGDWDEHDUEHWQLQJI¸UDWWWD

IUDPM¦PI¸UEDUVWDWLVWLNI¸UKHODEHIRONQLQJHQ9LEHG¸PHUXWLIU§QY§UDDQDO\VHUDYY¦UGH§UI¸U

ERVWDGVELGUDJVKXVK§OOHQDWWDUEHWVLQVDWVHQLQWH¦UPRWLYHUDGLI¸UK§OODQGHWLOOYDGHQV§GDQDQDO\VVNXOOHJH

5LNVUHYLVLRQHQ

Bilaga

'HYLNWLJDVWHUHVXOWDWHQSUHVHQWHUDVLJUDQVNQLQJVUDSSRUWHQPHQHWWPHUXWI¸UOLJW XUYDODYUHVXOWDWILQQVLELODJD

8SSJLIWHUQDVRPYLDQY¦QGHUI¸UDWWEHVYDUDGHWY§I¸UVWDGHOIU§JRUQDNRPPHUIU§Q IOHUDN¦OORU)U§Q)¸UV¦NULQJVNDVVDQKDUYLK¦PWDWXSSJLIWHUIU§QDQV¸NQLQJDURFK DYVW¦PQLQJDURPERVWDGVELGUDJWLOOH[HPSHORPERVWDGVELGUDJVKXVK§OOHQVERVWDG K\UDRFKLQNRPVWHU)U§Q6&%KDUYLK¦PWDW\WWHUOLJDUHXSSJLIWHURPLQNRPVWRFK ERVWDG'¦UXW¸YHUDQY¦QGHUYLSXEOLNWWLOOJ¦QJOLJDXSSJLIWHUIU§Q6&%RFK%RYHUNHW ,GHGDWDYLDQY¦QGHUILQQVYLVVDWLGVVHULHEURWW$OODXSSJLIWHUILQQVLQWH¦QGDWLOOEDND WLOO,GHVVDIDOOJ§UYLV§O§QJWWLOOEDNDVRPP¸MOLJWLY§UDDQDO\VHU

)¸UDWWEHVYDUDGHQWUHGMHGHOIU§JDQRPUHJHULQJHQVXSSI¸OMQLQJRFK §WHUUDSSRUWHULQJDQY¦QGHUYLRVVDYGRNXPHQWVWXGLHURFKVNULIWOLJDIU§JRU5HOHYDQWD GRNXPHQW¦USURSRVLWLRQHUIUDPI¸UDOOWEXGJHWSURSRVLWLRQHUQDUHJHULQJHQV VNULYHOVHUWLOOULNVGDJHQUHJOHULQJVEUHYV¦UVNLOGDUHJHULQJVXSSGUDJRFK XWUHGQLQJVGLUHNWLY$QDO\VHQIRNXVHUDUS§RPUHJHULQJHQKDUI¸OMWXSSRFK §WHUUDSSRUWHUDWRPE§GHGHWERVWDGVSROLWLVNDRFKIDPLOMHSROLWLVNDV\IWHWPHG ERVWDGVELGUDJHWWLOOULNVGDJHQ$QDO\VHQRPIDWWDU¦YHQKXUUHJHULQJHQKDUKDQWHUDW EULVWDQGHP§OXSSI\OOHOVHJHQRPDWWWDIUDPI¸UVODJS§I¸U¦QGULQJDUDY ERVWDGVELGUDJHW

5LNVUHYLVLRQHQ

Bilaga

Ɠ ÃěĀŋŠĥåȊĬßąȊÞêŒěŋĉŶĥĉĥĀȊÃŶȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊ

%RVWDGVELGUDJHW¦UHQERV¦WWQLQJVEDVHUDGRFKLQNRPVWSU¸YDG VRFLDOI¸UV¦NULQJVI¸UP§QI¸UWY§ROLNDP§OJUXSSHUEDUQKXVK§OOUHVSHNWLYHXQJGRPDU ñ§UVRPLQWHKDUEDUQ+XVK§OOPHGEDUQXWJ¸UGHQVW¸UVWDDQGHOHQDY ERVWDGVELGUDJVPRWWDJDUQDPHGDQXQJGRPVKXVK§OOXWJ¸UHQPLQGUHDQGHORFKWDU HPRWPLQGUHLJHQRPVQLWWOLJWERVWDGVELGUDJSHUKXVK§OO2OLNDUHJHOI¸U¦QGULQJDUKDU ELGUDJLWWLOODWWGHJHQRPVQLWWOLJDELGUDJHQKDU¸NDWIU§QRFKIUDP§WPHQDQWDOHW KXVK§OOVRPI§UERVWDGVELGUDJKDUPLQVNDWXQGHUQ¦VWDQKHODSHULRGHQñ

Ɠǡƒ ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊěĬĥŒŚŋŠěŚĉĬĥȊ

5¦WWHQWLOOERVWDGVELGUDJRFKELGUDJHWVVWRUOHN¦UEHURHQGHDYKXVK§OOHWV ELGUDJVJUXQGDQGHLQNRPVWRFKDQGUDRPVW¦QGLJKHWHUV§VRPERVWDGVNRVWQDGHQ ERVWDGHQVVWRUOHNRFKKXVK§OOHWVVDPPDQV¦WWQLQJ )¸UEDUQIDPLOMHUS§YHUNDV ERVWDGVELGUDJHW¦YHQDYDQWDOHWEDUQRFKEDUQHQVYLVWHOVHJUDG 5HJHULQJHQLQI¸UGH XQGHUSDQGHPLQRFKVRPI¸OMGDYV¦PUHHNRQRPLVNDWLGHUHWWWLOOI¦OOLJW WLOO¦JJVELGUDJLQRPERVWDGVELGUDJHWVRPV\IWDUWLOODWWVW¸WWDEDUQKXVK§OOPHGO§JD LQNRPVWHU 5HJHOYHUNHWI¸UERVWDGVELGUDJHW§WHUILQQVLVRFLDOI¸UV¦NULQJVEDONHQRFKL )¸UV¦NULQJVNDVVDQVI¸UHVNULIWHU

Ɠǡƒǡƒ ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊĤÙĞĀŋŠňňȊ

5¦WWWLOOERVWDGVELGUDJI¸UEDUQKXVK§OOJ¦OOHUI¸UGHQVRPKDUY§UGQDGRPEDUQRFK YDUDNWLJWERUWLOOVDPPDQVPHGEDUQHWS§KHOWLGHOOHUY¦[HOYLVXQJHI¦UKDOYDWLGHQ V§NDOODGHV¦UVNLOGDELGUDJRFKI¸UGHQVRPPHGDQOHGQLQJDYY§UGQDGHOOHU XPJ¦QJHWLGYLVKDUEDUQERHQGHLVLWWKHPXPJ¦QJHVELGUDJ8QJGRPDUIU§QWLOO RFKPHG§UKDUU¦WWWLOOERVWDGVELGUDJXSSWLOOHQYLVVLQNRPVWJU¦QV8QJGRPDU VRPKDUEDUQRFKVRPG¦UI¸UKDUU¦WWWLOOERVWDGVELGUDJWLOOEDUQIDPLOMHUKDUHQGDVW U¦WWWLOOERVWDGVELGUDJVRPEDUQKXVK§OO

ƓǡƒǡƓ ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊĬĞĉěÃȊåêĞÃŋȊ

%RVWDGVELGUDJHWNDQO¦PQDVWLOONRVWQDGHUI¸UERVWDGHQWLOOE§GHEDUQKXVK§OORFK XQJGRPVKXVK§OO %LGUDJO¦PQDVHQGDVWWLOONRVWQDGHUI¸UHQERVWDGG¦UGHQ

6HNDSiRFKNDSñii6)% 6HNDSñii6)%9DGJ¦OOHUEHU¦NQLQJDYERVWDGVELGUDJWLOOEDUQIDPLOMHUUHJOHUDVGHWLNDSñ

ii6)% -IUNDSDi6)%'HEDUQIDPLOMHUVRPKDIWU¦WWWLOOV¦UVNLOWELGUDJHOOHUXPJ¦QJHVELGUDJHQOLJWNDS

RFKñii6)%ILFNRFNV§U¦WWWLOOWLOO¦JJVELGUDJHW6H¦YHQSURSEHW)L8UVNU SURSEHW)L8UVNUSURSEHW

6I8UVNUSURSEHW)L8UVNU7LOO¦JJVELGUDJHW

I¸UO¦QJGHVLVDPEDQGPHGEXGJHWSURSRVLWLRQHQI¸UWLOORFKPHGMXQLSURSEHW 6I8UVNU'¦UHIWHUI¸UO¦QJGHVWLOO¦JJVELGUDJHWJHQRPY§U¦QGULQJVEXGJHWHQ WLOOGHFHPEHUSURSEHW)L8UVNU

6HNDSñii6)%

5LNVUHYLVLRQHQ

Bilaga

I¸UV¦NUDGH¦UERVDWWRFKIRONERNI¸UG9LGDUHNU¦YVDWWGHQI¸UV¦NUDGH¦JHUHOOHU LQQHKDUERVWDGHQPHGK\UHVHOOHUERVWDGVU¦WW )¸UEDUQKXVK§OOEDVHUDVGHWWDELGUDJS§SURFHQWDYERVWDGVNRVWQDGHQLQRPHWW YLVVWVSDQQVRP¦UVW¸UUHI¸UYDUMHEDUQXSSWLOOWUH6RPPHVWNDQGHQXSSJ§WLOO SURFHQWDYERVWDGVNRVWQDGHQPHOODQNURFKNU )¸UXQJGRPVKXVK§OO EDVHUDVELGUDJHWS§SURFHQWDYERVWDGVNRVWQDGHQPHOODQNURFKNU VDPWSURFHQWDYERVWDGVNRVWQDGHQPHOODQNURFKNU'HWILQQV¦YHQHQ JU¦QVI¸UKXUVWRUGHQELGUDJVJUXQGDQGHERVWDGV\WDQI§UYDUD)¸UKXVK§OOPHGHWW EDUQJ¦OOHUNYPRFKGHQELGUDJVJUXQGDQGHERVWDGV\WDQ¸NDUPHGNYPI¸U YDUMH\WWHUOLJDUHEDUQXSSWLOOIHP)¸UXQJGRPVKXVK§OOU¦NQDVNYPDYERVWDGV\WDQ VRPELGUDJVJUXQGDQGH %RVWDGVELGUDJNDQ¦YHQO¦PQDVVRPV¦UVNLOWELGUDJI¸UKHPPDYDUDQGHEDUQRFK Y¦[HOYLVWERHQGHEDUQVDPWVRPXPJ¦QJHVELGUDJ'HQQDGHOEDVHUDVS§DQWDOHWEDUQ XSSWLOOWUHRFKEDUQHQVYLVWHOVHJUDG 6RPPHVWNDQGHQK¦UGHOHQXSSJ§WLOO NUYLONHWPRWVYDUDUWUHHOOHUIOHUKHPPDYDUDQGHEDUQ 6WRUOHNHQS§ERVWDGVELGUDJHWDYU¦NQDVPHGHQDQGHODYLQNRPVWHQVRP¸YHUVWLJHUHQ YLVVLQNRPVWJU¦QV)¸UEDUQKXVK§OODYU¦NQDVERVWDGVELGUDJHWPHGSURFHQWDYGHQ ¸YHUVNMXWDQGHLQNRPVWHQVRP¸YHUVWLJHUNUI¸UHQHQVDPVW§HQGHHOOHU NUSHULQGLYLGI¸UPDNDU)¸UXQJGRPDUDYU¦NQDVERVWDGVELGUDJHWPHGHQ WUHGMHGHODYGHQ¸YHUVNMXWDQGHLQNRPVWHQRPGHQELGUDJVJUXQGDQGHLQNRPVWHQ ¸YHUVWLJHUNUI¸UHQVDPVW§HQGHRFKNUSHULQGLYLGI¸UPDNDU '¦UXW¸YHUO¦PQDVVHGDQRFKGHVVI¸ULQQDQXQGHUGHODUDYRFK¦YHQ HWWWLOOI¦OOLJWWLOO¦JJVELGUDJWLOOGHEDUQKXVK§OOVRPKDUU¦WWWLOOERVWDGVELGUDJ 7LOO¦JJVELGUDJHWXSSJ§UWLOOSURFHQWDYGHWSUHOLPLQ¦UDERVWDGVELGUDJHW

ƓǡƒǡƔ ‚ŋĶŶĥĉĥĀȊÃŶȊŋÒŚŚêĥȊŚĉĞĞȊÞĬŒŚÃåŒÞĉåŋÃĀȊ

(QLQGLYLGDQV¸NHURPERVWDGVELGUDJI¸UHWWKXVK§OORFK)¸UV¦NULQJVNDVVDQ KDQGO¦JJHURFKSU¸YDUU¦WWHQWLOOERVWDGVELGUDJ2PHQLQGLYLGKDUU¦WWWLOO ERVWDGVELGUDJEHWDODVHWWSUHOLPLQ¦UWERVWDGVELGUDJXW)¸UV¦NULQJVNDVVDQ NRQWUROOHUDULQNRPVWXSSJLIWHUQDLHIWHUKDQGQ¦U6NDWWHYHUNHWKDUIDWWDWEHVOXWRP

6HNDSiDQGUDVW\FNHW6)%6H¦YHQ5LNVI¸UV¦NULQJVYHUNHWVI¸UHVNULIWHU5))6RPEHU¦NQLQJ

DYERVWDGVNRVWQDGL¦UHQGHQRPERVWDGVELGUDJRFKIDPLOMHELGUDJLIRUPDYERVWDGVELGUDJ$YGHVVD I¸UHVNULIWHUIUDPJ§UEODQGDQQDWDWWGHQVRPK\UHQERVWDGLDQGUDKDQGNDQI§ELGUDJWLOO ERVWDGVNRVWQDGHUXQGHUYLVVDI¸UXWV¦WWQLQJDU

6HWDEHOOLELODJD 6HNDSi6)%6H¦YHQWDEHOOLELODJD 6HWDEHOOLELODJD 6HNDSñii6)% 6HNDSiDYVHHQGHEDUQIDPLOMHURFKi6)%DYVHHQGHKXVK§OOXWDQEDUQ9DGDYVHUVDPERUOLNVW¦OOV

GHVVDHQOLJWNDSi6)%PHGPDNDUQ¦UGHWJ¦OOHUERVWDGVELGUDJ 6HNDSiRFKNDSDi6)% 6HNDSDi6)%7LOO¦JJVELGUDJHWVRPIDQQVXQGHUGHODUDYWLGVSHULRGHQMXOLWLOOMXQL

YDUS§SURFHQWDYGHWSUHOLPLQ¦UDERVWDGVELGUDJHWSURSXWJRPUVEHW 6I8UVNU

5LNVUHYLVLRQHQ

Bilaga

VOXWOLJVNDWW'¦UHIWHUEHVOXWDU)¸UV¦NULQJVNDVVDQRPGHWVOXWOLJDERVWDGVELGUDJHW .RQWUROOHQNDQOHGDWLOO§WHUEHWDOQLQJVVN\OGLJKHWHOOHUK¸MWELGUDJVEHORSSRPWH[ LQNRPVWHQLQWHVW¦PPHUPHGXSSJLIWHUQDLDQV¸NDQ

ƓǡƓ <ĶŋÒĥåŋĉĥĀÃŋȊÃŶȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊ

(QVW¸UUHUHIRUPHULQJDYERVWDGVELGUDJHWJMRUGHVPHGV\IWHDWWEHJU¦QVDGHQ NUDIWLJDNRVWQDGV¸NQLQJHQVRPYDULWI¸UERVWDGVELGUDJHWXQGHUWDOHW%ODQG DQQDWVWRSSDGHVLQGH[HULQJHQDYLQNRPVWJU¦QVHUQDRFKERVWDGVNRVWQDGVWDNHW'HW LQI¸UGHVGHVVXWRPHQEHJU¦QVQLQJLKXUVWRUERVWDGV\WDVRPKXVK§OONDQI§ ERVWDGVELGUDJI¸U5HIRUPHQOHGGHWLOOHQ¸NQLQJDYWU§QJERGGKHWHQJHQRPDWW KXVK§OOVRPHUK¸OOERVWDGVELGUDJRFKS§YHUNDGHVDYUHIRUPHQIO\WWDGHWLOOPLQGUH ERVW¦GHU'HWEHURGGHIU¦PVWS§UHVWULNWLRQHUQDLKXUVWRUERVWDGV\WDVRPYDU ELGUDJVJUXQGDQGH

%RVWDGVELGUDJHWKDUG¦UHIWHULKXYXGVDNKDIWVDPPDXWIRUPQLQJ'HI¸U¦QGULQJDU VRPKDUKDIWVW¸UVWEHW\GHOVHI¸UELGUDJVQLY§Q¦U

x Q\WWV¦UVNLOWELGUDJNRSSODWWLOOYLVWHOVHJUDGHQDYEDUQLKXVK§OOHW x K¸MQLQJDUDYGHWV¦UVNLOGDELGUDJHWI¸UKHPPDYDUDQGHEDUQRFK

XPJ¦QJHVELGUDJHW x I¸U¦QGULQJDULKXUVWRUGHODYERVWDGVNRVWQDGHQVRP¦UELGUDJVJUXQGDQGH x K¸MQLQJDUDYLQNRPVWJU¦QVHQI¸UQ¦UERVWDGVELGUDJHWE¸UMDUDYU¦NQDV x GHWLOOI¦OOLJDWLOO¦JJVELGUDJHQ

LQI¸UGHVHWWXPJ¦QJHVELGUDJI¸UEDUQVRPLQWHERUVWDGLJYDUDQGHLKXVK§OOHW 7LGLJDUHNXQGHKXVK§OOG¦UGHWHQEDUWIDQQVXPJ¦QJHVEDUQEDUDV¸NDERVWDGVELGUDJ I¸UERVWDGVNRVWQDGHQ,RFKPHGGHQQDI¸U¦QGULQJILFNKXVK§OOHWERVWDGVELGUDJE§GH I¸UERVWDGVNRVWQDGHQRFKHWWXPJ¦QJHVELGUDJEHURHQGHS§DQWDOHWXPJ¦QJHVEDUQ

LQI¸UGHVHWWV¦UVNLOWELGUDJI¸UY¦[HOYLVWERHQGHEDUQVRPHUVDWWHGHW XQGHUK§OOVVW¸GYLGY¦[HOYLVWERHQGHVRPIDQQVVHGDQWLGLJDUH

'HV¦UVNLOGDELGUDJHQI¸UEDUQKDUK¸MWVLIOHUDRPJ§QJDUVHGDQUHIRUPHQ'HW V¦UVNLOGDELGUDJHWI¸UKHPPDYDUDQGHEDUQK¸MGHVRFK ,VDPEDQG

6HNDSRFKNDSñiiUHVSHNWLYHNDSñii6)% -IUNDSi6)%2PGHWVOXWOLJDERVWDGVELGUDJHWEHVW¦PVWLOOHWWO¦JUHEHORSS¦QGHWVRPI¸UVDPPD§U

KDUEHWDODWVXWLSUHOLPLQ¦UWELGUDJVNDVNLOOQDGHQEHWDODVWLOOEDNDHQOLJWYDGVRPDQJHVLNDSñ

RFKii6)% (QVWU¸P˜VW÷(FRQRPLFLQFHQWLYHV+RXVLQJDOORZDQFHDQGKRXVLQJFRQVXPSWLRQ$QXQLQWHQGHG

FRQVHTXHQFHRIDVKLIWLQKRXVLQJSROLF\÷5LNVUHYLVLRQHQ7U§QJERGGKHWñNRQVHNYHQVHUI¸UK¦OVDRFK

VNROUHVXOWDW

628VII 3URSEHW%R8UVNU 3URSVEHW6I8UVNU 3URSVEHW%R8UVNU3URSXWJRPUVñEHW

6I8UVNU3URSXWJRPUVEHW6I8UVNU

5LNVUHYLVLRQHQ

Bilaga

PHGLQI¸UDQGHWDYV¦UVNLOWELGUDJI¸UY¦[HOYLVWERHQGHEDUQK¸MGHVRFNV§ XPJ¦QJHVELGUDJHW

'HQGHODYERVWDGVNRVWQDGHQVRPU¦NQDVVRPELGUDJVJUXQGDQGHKDUJHQRPJ§WW I¸U¦QGULQJDUI¸UROLNDW\SHUDYKXVK§OOYLONHWKDULQQHEXULWE§GHK¸MQLQJDURFK V¦QNQLQJDUDYERVWDGVELGUDJHW)¸UEDUQKXVK§OOV¦QNWHVGHQELGUDJVJUXQGDQGH DQGHOHQDYERVWDGVNRVWQDGHQ7LGLJDUHIDQQVGHWWY§ERVWDGVNRVWQDGVLQWHUYDOO I¸UEDUQKXVK§OOS§VDPPDV¦WWVRPI¸UXQJGRPVKXVK§OO,GHWI¸UVWDLQWHUYDOOHWYDU SURFHQWDYERVWDGVNRVWQDGHQELGUDJVJUXQGDQGHRFKLGHWDQGUDLQWHUYDOOHW SURFHQW,RFKPHGI¸U¦QGULQJHQVORJVLQWHUYDOOHQLKRSRFKHQEDUWSURFHQWDY ERVWDGVNRVWQDGHQLKHODLQWHUYDOOHWEOHYELGUDJVJUXQGDQGH *ROYHWI¸U ERVWDGVNRVWQDGVLQWHUYDOOHWI¸UEDUQKXVK§OOV¦QNWHVIU§QNUWLOONU YLONHWLQQHE¦UHQK¸MQLQJDYERVWDGVELGUDJHWI¸UEDUQKXVK§OO)¸UXQJGRPVKXVK§OO K¸MGHVDQGHOHQDYERVWDGVNRVWQDGHQLGHWY§LQWHUYDOOHQVRPIDQQVVHGDQWLGLJDUH§U IU§QWLOOSURFHQWRFKIU§QWLOOSURFHQW

)¸U¦QGULQJDUQDLERVWDGVELGUDJHWKDULQQHEXULWDWWGHQDQGHODYERVWDGVELGUDJHWVRP EHURUS§ERVWDGHQVNRVWQDGKDUPLQVNDWRFKGHQDQGHOVRPEHURUS§DQWDOHWEDUQL KXVK§OOHW¸NDW

,QNRPVWJU¦QVHQI¸UQ¦UERVWDGVELGUDJHWE¸UMDUDYU¦NQDVKDUK¸MWVI¸UEDUQKXVK§OOL IOHUDVWHJ+¸MQLQJDUQDS§E¸UMDGHVXQGHURFKJHQRPI¸UGHVLIOHUDVWHJIUDPWLOO 7RWDOWK¸MGHVLQNRPVWJU¦QVHQI¸UHQVDPVW§HQGHIU§QNUVRPJ¦OOGH PHOODQRFKWLOONUVRPJ¦OOHUVHGDQ)¸UVDPPDQERHQGH K¸MGHVLQNRPVWJU¦QVHQIU§QNUWLOONU

7LOOI¸OMGDYHNRQRPLVNWVY§UDWLGHUI¸UEDUQKXVK§OOXQGHUFRYLGSDQGHPLQRFKGH DOOP¦QQDSULV¸NQLQJDUQDKDUUHJHULQJHQLQI¸UWWLOOI¦OOLJDWLOO¦JJVELGUDJLQRP ERVWDGVELGUDJHWVRPJ§UWLOOEDUQKXVK§OO'HWI¸UVWDWLOOI¦OOLJDWLOO¦JJVELGUDJHWLQI¸UGHV XQGHUFRYLGSDQGHPLQRFKJ¦OOGHMXOLWLOOGHFHPEHUVDPWMXOL WLOOGHFHPEHU '¦UHIWHULQI¸UGHVGHWWLOOI¦OOLJDWLOO¦JJVELGUDJHW§Q\R MXOLRFKKDUJ¦OOWVHGDQGHVV 'HWWLOOI¦OOLJDWLOO¦JJVELGUDJHW¦USURFHQWDY

3URSVRFKIEHW6I8UVNU 3URSEHW%R8UVNU-IUQXYDUDQGHNDSñRFKñii6)%

VRPWU¦GGHLNUDIWMDQXDUL 3URSXWJRPUVñEHW6I8UVNU 6HGLDJUDPLELODJDI¸UHQLOOXVWUDWLRQDYKXUERVWDGVELGUDJHWVROLNDGHODUXWYHFNODWV 3URSXWJRPUVEHW6I8UVNU3URSEHW

6I8UVNU6H¦YHQWDEHOOLELODJD 3URSEHW)L8UVNU3URSEHW)L8UVNU 3URSEHW)L8UVNU3URSEHW)L8UVNU

3URSEHW6I8UVNU3URSEHW)L8

UVNU

5LNVUHYLVLRQHQ

Bilaga

GHWSUHOLPLQ¦UDERVWDGVELGUDJHW (WWKXVK§OOPHGNULERVWDGVELGUDJI§UDOOWV§ ¦YHQHWWWLOO¦JJVELGUDJS§NU7LOO¦JJVELGUDJHWEHK¸YHULQWHEHWDODVWLOOEDNDYLGGHW VOXWJLOWLJDIDVWVW¦OODQGHWDYERVWDGVELGUDJHW

ƓǡƔ ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊŋêĞÃŚĉĬĥȊŚĉĞĞȊêěĬĥĬĤĉŒěŚȊŒŚĶåȊÿŋÙĥȊ ěĬĤĤŠĥêŋĥÃȊ

+XVK§OOPHGERVWDGVELGUDJNDQ¦YHQPRWWDROLNDIRUPHUDYHNRQRPLVNWVW¸GIU§Q NRPPXQHQ'HWNDQKDQGODRPKXVK§OOVRPLQWHKDUHQWLOOU¦FNOLJLQNRPVWI¸UDWW NODUDDYQ¸GY¦QGLJDXWJLIWHUHOOHUP¸MOLJKHWDWWVNDIIDHQO¦PSOLJERVWDG'HW YDQOLJDVWH¦UHNRQRPLVNWELVW§QGLQNOXVLYHI¸UV¸UMQLQJVVW¸GPHQGHWILQQV¦YHQ DQGUDIRUPHUDYVW¸GVRPNDQYDULHUDPHOODQNRPPXQHUQD)¸UKXVK§OOPHG I¸UV¸UMQLQJVVW¸GLQQHE¦ULQWHERVWDGVELGUDJHWLSUDNWLNHQHWWHNRQRPLVNWWLOOVNRWW )¸UV¸UMQLQJVVW¸GHWVNDW¦FNDXSSQ¦UKXVK§OOHWVLQNRPVWHULQNOXVLYHERVWDGVELGUDJ LQWHU¦FNHUWLOOI¸UDWWWLOOI¸UV¦NUDVHQVN¦OLJOHYQDGVQLY§ '¦UHPRWNU¦YHU NRPPXQHUQDLVDPEDQGPHGEHVOXWRPI¸UV¸UMQLQJVVW¸GLUHJHODWWGHQVRPKDUU¦WW WLOOERVWDGVELGUDJRFNV§V¸NHUGHW +XVK§OOVRPV¸NHUHNRQRPLVNWELVW§QGRPIDWWDV GHVVXWRPDY\WWHUOLJDUHNUDY'HWNDQWH[KDQGODRPDWWKDHQVN¦OLJERHQGHNRVWQDG DWWVW§WLOODUEHWVPDUNQDGHQVI¸UIRJDQGHRFKDWWGHOWDLYLVVDDQYLVDGHDNWLYLWHWHU

.RPPXQHUKDUP¸MOLJKHWDWWXQGHUYLVVDI¸UXWV¦WWQLQJDUEHVOXWDRPDWWO¦PQDHWW VW¸GWLOOERHQGHVRPNDQXWJ§LIRUPDYWH[NRPPXQDOWERVWDGVELGUDJHQOLJWODJHQ RPYLVVDNRPPXQDODEHIRJHQKHWHUEHIRJHQKHWVODJHQ 8UVSUXQJOLJHQYDU GHWWDW¦QNWDWWP¸MOLJJ¸UDDWWHWDEOHUDVLJHOOHUERNYDULVP§KXVLJOHVE\JG 9LVVD NRPPXQHUKDUEHVOXWDWRPHWWNRPPXQDOWERVWDGVELGUDJI¸UDWWXQGHUO¦WWDI¸U SHUVRQHUPHGIXQNWLRQVQHGV¦WWQLQJDWWNXQQDI§RFKEHK§OODHQERVWDGVRP¦U O¦PSOLJPHGK¦QV\QWLOOIXQNWLRQVQHGV¦WWQLQJHQ.RPPXQHUNDQ¦YHQO¦PQD K\UHVJDUDQWLHUI¸UKXVK§OOVRPDQQDUVLQWHEOLUEHWURGGDPHGHWWK\UHVNRQWUDNW

6HNDSDi6)%6H¦YHQSURSEHW)L8UVNU3URS

XWJRPUVII)¸UGHWLOOI¦OOLJDWLOO¦JJVELGUDJVRPIDQQVXQGHUGHODUDYWLGVSHULRGHQMXOLWLOO

MXQLYDUWLOO¦JJVELGUDJHWS§SURFHQWDYGHWSUHOLPLQ¦UDERVWDGVELGUDJHWSURS

XWJRPUVEHW6I8UVNU)U§QE¸UMDQYDUWLOO¦JJVELGUDJHWHQIDPLOMHI¸UP§Q

HQOLJW(XURSDSDUODPHQWHWVRFKU§GHWVI¸URUGQLQJ(*QUDYGHQDSULORPVDPRUGQLQJDYGH

VRFLDODWU\JJKHWVV\VWHPHQ(8I¸URUGQLQJ 6HNDSi6)%G¦UGHWIUDPJ§UDWWNUDYHWS§§WHUEHWDOQLQJHQOLJWiVDPPDNDSLWHOLQWHJ¦OOHUI¸U

WLOO¦JJVELGUDJ 6HNDSiVRFLDOWM¦QVWODJHQ(QOLJWNDSiVDPPDODJO¦PQDVI¸UV¸UMQLQJVVW¸GI¸UVN¦OLJD

NRVWQDGHUYLONDEHU¦NQDVHQOLJWHQI¸UKHODULNHWJ¦OODQGHQRUPULNVQRUP ,QWHUYMXPHG)¸UV¦NULQJVNDVVDQ 6HNDSñiVRFLDOWM¦QVWODJHQ 6HNDSiEHIRJHQKHWVODJHQ ,QWHUYMXPHG6.5 6HNDSiEHIRJHQKHWVODJHQ

5LNVUHYLVLRQHQ

Bilaga

Ɠǡƕ šŚŋêåĥĉĥĀêĥȊĬĤȊÞĬŒŚÃåŒÞĉåŋÃĀȊĬßąȊŠĥåêŋąÙĞĞŒŒŚĶåȊ

8WUHGQLQJHQRPERVWDGVELGUDJRFKXQGHUK§OOVVW¸G%806XWUHGQLQJHQO¦PQDGH VLWWVOXWEHW¦QNDQGH628XSSGHODWS§WY§YRO\PHU'HQI¸UVWD YRO\PHQEHU¸UGHSUREOHPHQLVDPEDQGPHG§WHUEHWDOQLQJVNUDYVRPEODQGDQQDWNDQ OHGDWLOOVNXOGV¦WWQLQJRFKDWWKXVK§OOVRPKDUU¦WWWLOOERVWDGVELGUDJDYVW§UIU§QDWW DQV¸ND(QELGUDJDQGHRUVDN¦UVY§ULJKHWHQDWWXSSVNDWWDLQNRPVWHQI¸UKXVK§OOYDUV LQNRPVWYDULHUDUXQGHU§UHW8WUHGQLQJHQI¸UHVORJHWWV\VWHPG¦UEHU¦NQLQJHQDY LQNRPVWXQGHUODJHWEDVHUDVS§P§QDGVXSSJLIWHULVW¦OOHWI¸U§UVXSSJLIWHU %HW¦QNDQGHWEHUHGVL5HJHULQJVNDQVOLHWRFKUHJHULQJHQDYVHUDWW§WHUNRPPDPHGHWW I¸UVODJRPDWWEDVHUDERVWDGVELGUDJHWS§P§QDGVXSSJLIWHU

'HQDQGUDYRO\PHQEHU¸UGHIU§JRURPI¸UP§QHUQDVJUXQGO¦JJDQGHNRQVWUXNWLRQ 8WUHGQLQJHQVXSSGUDJLQQHEDUDWWO¦PQDI¸UVODJVRPLQWHVDPPDQWDJHWOHGHUWLOO ¸NDGHNRVWQDGHUI¸UVWDWHQHOOHUNRPPXQHUQDRFKPHGV¦UVNLOWIRNXVS§DQDO\VHUDY KXVK§OOHQVPDUJLQDOHIIHNWHU8WUHGQLQJHQVI¸UVODJLQQHEDUHQXSSGHOQLQJRFK UHQRGOLQJDYI¸UP§QHUQDHIWHUYDGGHV\IWDUWLOODWWXSSQ§'HWLQQHE¦UEODDWWGH EHKRYVSU¸YDGHELGUDJHQGHODVXSSLWUHGHODUñHWWELGUDJWLOOEDUQNRVWQDGHUHWWELGUDJ WLOOERVWDGVNRVWQDGHURFKHWWELGUDJWLOOV¦UOHYDQGHI¸U¦OGUDUI¸U¸NDGHXWJLIWHUVRPHWW RWLOOU¦FNOLJWXQGHUK§OOIU§QGHQIU§QOHYDQGHI¸U¦OGHUQJHUXSSKRYWLOO'HVVDI¸UVODJ KDULQWHI¸UDQOHWWQ§JUD§WJ¦UGHUIU§QUHJHULQJHQ %§GHGHQQDXWUHGQLQJRFKXWUHGQLQJHQRPHQVRFLDOWK§OOEDUERVWDGVI¸UV¸UMQLQJ 628WDUXSSDWWERVWDGVELGUDJHWLQWHJRGN¦QQVDYDOODK\UHVY¦UGDUVRPHQ JLOWLJLQNRPVWN¦OODI¸UDWWXSSQ§GHLQNRPVWNUDYVRPK\UHVY¦UGHQVW¦OOHUI¸UDWWI§ K\UDHQO¦JHQKHW,QNRPVWNUDYHQVW¦OOVI¸UDWWK\UHVY¦UGHQVNDV¦NHUVW¦OODDWW K\UHVWDJDUHQKDUHQWLOOU¦FNOLJLQNRPVWI¸UDWWEHWDODK\UDQ 9LNDQNRQVWDWHUDDWWGHW XWJ¸UHQI¸UVY§UDQGHIDNWRUI¸UERVWDGVELGUDJVKXVK§OOHQDWWHIWHUIU§JDHQJRGRFK WLOOU¦FNOLJWU\POLJERVWDG

ƓǡƖ ȊpŶêŋĀŋĉňÃĥåêȊÞêŒěŋĉŶÃĥåêȊŒŚÃŚĉŒŚĉěȊĬĤȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊ

8QGHU§UHQñPLQVNDGHE§GHXWJLIWHUQDI¸UERVWDGVELGUDJHWRFKDQWDOHW PRWWDJDUHNUDIWLJWVHGLDJUDP$QWDOHWPRWWDJDUHKDUIRUWVDWWDWWPLQVNDXQGHUKHOD JUDQVNQLQJVSHULRGHQPHGXQGDQWDJI¸U§UHQñ6HGDQKDUGRFN XWJLIWHUQD¸NDWLJHQWLOOI¸OMGDY¦QGULQJDULERVWDGVELGUDJHWVNRQVWUXNWLRQ 8WJLIWV¸NQLQJDUQDRFKI¸UNODUDVDYGHUHJHO¦QGULQJDUVRPWU¦GGHLNUDIWG§ 8WJLIWV¸NQLQJHQñI¸UNODUDVKXYXGVDNOLJHQDYGHWWLOOI¦OOLJDWLOO¦JJVELGUDJHW WLOOEDUQIDPLOMHUVRPLQI¸UGHVXQGHUSDQGHPLQ

'HWLQQHE¦UDWWXSSJLIWHUQDLDUEHWVJLYDUGHNODUDWLRQHUQDS§LQGLYLGQLY§DQY¦QGVVRPXQGHUODJI¸ULQNRPVW

DYWM¦QVWYLGEHU¦NQLQJDYERVWDGVELGUDJ 3URSXWJRPUVEHW6I8UVNU 628

5LNVUHYLVLRQHQ

Bilaga

#ĉÃĀŋÃĤȊƒȊĬŒŚÃåŒÞĉåŋÃĀêŚŒȊŠŚĀĉÿŚêŋȊDzŚŠŒêĥŚÃĞdzȊĉȊĞĶňÃĥåêȊňŋĉŒêŋȊĬßąȊƒƚƚƘȊÙŋŒȊňŋĉŒêŋȊŒÃĤŚȊÃĥŚÃĞȊ

ĤĬŚŚÃĀÃŋêȊÃŶȊÞĬŒŚÃåŒÞĉåŋÃĀǢȊƒƚƚƘǺƓƑƓƓȊ

”ŠŒêĥŚÃĞŒȊěŋĬĥĬŋ ĥŚÃĞ ƘȊƑƑƑȊƑƑƑ ƘƑƑȊƑƑƑ ƗȊƑƑƑȊƑƑƑ ƗƑƑȊƑƑƑ ƖȊƑƑƑȊƑƑƑ ƖƑƑȊƑƑƑ ƕȊƑƑƑȊƑƑƑ ƕƑƑȊƑƑƑ ƔȊƑƑƑȊƑƑƑ ƔƑƑȊƑƑƑ ƓȊƑƑƑȊƑƑƑ ƓƑƑȊƑƑƑ ƒȊƑƑƑȊƑƑƑ ƒƑƑȊƑƑƑ

Ƒ Ƒ

ĥŚÃĞȊĤĬŚŚÃĀÃŋêȊDząĶĀêŋȊÃżêĞdz XĶňÃĥåêȊňŋĉŒêŋȊDzŶÒĥŒŚêŋȊÃżêĞdz

ƒƚƚƘȊÙŋŒȊňŋĉŒêŋȊDzŶÒĥŒŚêŋȊÃżêĞdz

VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊ

'HQVW¸UVWDJUXSSHQEODQGKXVK§OOPHGERVWDGVELGUDJ¦UHQVDPVW§HQGHP¸GUDU 3URSRUWLRQHUQDPHOODQROLNDW\SHUDYKXVK§OOKDULQWHXSSYLVDWQ§JRQVWRUYDULDWLRQ XQGHUGHQVWXGHUDGHSHULRGHQ9LGDUHERUHQEHW\GDQGHPDMRULWHWDYKXVK§OOHQPHG ERVWDGVELGUDJLK\UHVU¦WWNULQJSURFHQWXQGHUVHQDUHGHOHQDYJUDQVNQLQJVSHULRGHQ %RVWDGVELGUDJHWJ§ULVW¸UUHXWVWU¦FNQLQJWLOOEDUQKXVK§OOHQPHGO¦JUHLQNRPVWL VOXWHWDYJUDQVNQLQJVSHULRGHQM¦PI¸UWPHGE¸UMDQDYJUDQVNQLQJVSHULRGHQ

8QJGRPVKXVK§OOHQVJHQRPVQLWWOLJDERVWDGVELGUDJKDU¸NDWLO§QJVDPPDUHWDNW M¦PI¸UWPHGEDUQKXVK§OOHQRFKQLY§QKDULQWHI¸U¦QGUDWVPHOODQRFK U¦NQDWLIDVWDSULVHU)¸UEDUQKXVK§OOHQKDUGHQJHQRPVQLWWOLJDVWRUOHNHQS§ ERVWDGVELGUDJ¸NDW¦YHQLIDVWDSULVHU

%RVWDGVELGUDJHWKDU¸YHUODJI¸OMWGHQDOOP¦QQDSULVXWYHFNOLQJHQLVDPK¦OOHWVH GLDJUDP(IWHUVRPERVWDGVELGUDJHWLQWH¦ULQGH[HUDWNU¦YVULNVGDJVEHVOXWI¸UDWWK¸MD EHORSSHQ,GLDJUDPIUDPJ§UDWWGHK¸MQLQJDUVRPKDUJMRUWVDYERVWDGVELGUDJHWYLG ROLNDWLOOI¦OOHQMXVWHUDWXSSERVWDGVELGUDJHWWLOODWWI¸OMDSULVXWYHFNOLQJHQ‡U V\QOLJJ¸UVDWWGHQK¸JDLQIODWLRQHQJMRUWDWWERVWDGVELGUDJHWVPD[EHORSSKDPQDU HIWHU9LKDULGHQQDEHU¦NQLQJLQWHLQNOXGHUDWGHWWLOOI¦OOLJDWLOO¦JJVELGUDJHWHIWHUVRP GHW¦UHWWWLOOI¦OOLJWELGUDJ

6HGLDJUDPLELODJD 6HGLDJUDPLELODJD 6HDYVQLWWRFKGLDJUDP 6HGLDJUDPLELODJD 6HNDSDi6)%6H¦YHQSURSEHW)L8UVNU3URS

XWJRPUVII

5LNVUHYLVLRQHQ

Bilaga

#ĉÃĀŋÃĤȊƓȊ^ÃżÞêĞĬňňȊĉȊÞĬŒŚÃåŒÞĉåŋÃĀȊŋêĞÃŚêŋÃŚȊŚĉĞĞȊÃĞĞĤÒĥĥÃȊňŋĉŒŠŚŶêßěĞĉĥĀêĥȊĉȊŒÃĤąÒĞĞêŚȊ

êĥĞĉĀŚȊV‚FǢȊƒƚƚƘǺƓƑƓƓȊ

VŋĬĥĬŋ ƗȊƑƑƑ ƖȊƑƑƑ ƕȊƑƑƑ ƔȊƑƑƑ ƓȊƑƑƑ

ƒȊƑƑƑ

Ƒ

šĥĀåĬĤ šĥĀåĬĤȊDzŠňňŋÒěĥÃŚȊĤêåȊV‚Fdz

ƒȊÞÃŋĥ ƒȊÞÃŋĥȊDzŠňňŋÒěĥÃŚȊĤêåȊV‚Fdz

ƔȪȊÞÃŋĥ ƔȪȊÞÃŋĥȊDzŠňňŋÒěĥÃŚȊĤêåȊV‚Fdz

VÒĞĞÃǣȊŒȊDzV‚FdzǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊȊ

'HLQNRPVWJU¦QVHUVRPJ¦OOHUI¸UQ¦UERVWDGVELGUDJHWE¸UMDUDYU¦NQDVKDUG¦UHPRW LQWHI¸OMWPHGLO¸QHXWYHFNOLQJHQLVDPK¦OOHWVHGLDJUDP9LM¦PI¸UGHIDNWLVND LQNRPVWJU¦QVHUQDPHGRPLQNRPVWJU¦QVHUQDKDGHU¦NQDWVXSSLWDNWPHG O¸QHXWYHFNOLQJHQLGHQHSHUFHQWLOHQ 'HK¸MQLQJDUDYLQNRPVWJU¦QVHQVRP JMRUGHVXQGHUWLGVSHULRGHQñJMRUGHDWWVNLOOQDGHQPLQVNDGH

9LM¦PI¸UPHGGHQO¸QHXWYHFNOLQJXWLIU§QO¸QHVWUXNWXUVWDWLVWLNHQVRPVNHWWI¸UGHQHSHUFHQWLOHQ

HIWHUVRPERVWDGVELGUDJVKXVK§OOHQLKXYXGVDNEHILQQHUVLJLQRPGHQQDLQNRPVWGHFLO 0HGLDQO¸QHXWYHFNOLQJHQKDU¸NDWPHU¦QGHQHSHUFHQWLOHQYLONHWLQQHE¦UDWWRPYLM¦PI¸UPHG PHGLDQHQVNXOOHWUHQGHQVHOLNQDQGHXWPHQVNLOOQDGHUQDYDUDVW¸UUH

5LNVUHYLVLRQHQ

Bilaga

#ĉÃĀŋÃĤȊƔȊĬŒŚÃåŒÞĉåŋÃĀêŚŒȊÿÃěŚĉŒěÃȊĉĥěĬĤŒŚĀŋÒĥŒȊÿĶŋȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊĬßąȊ

ĉĥěĬĤŒŚĀŋÒĥŒêĥȊŠňňŋÒěĥÃåȊêĥĞĉĀŚȊĞĶĥêŠŚŶêßěĞĉĥĀêĥȊÿĶŋȊƒƑǣêȊňêŋßêĥŚĉĞêĥǢȊƒƚƚƘǺƓƑƓƓƘƑȊ

VŋĬĥĬŋ ƓƖƑȊƑƑƑ ƓƑƑȊƑƑƑ ƒƖƑȊƑƑƑ ƒƑƑȊƑƑƑ ƖƑȊƑƑƑ Ƒ šĥĀåĬĤŒąŠŒąÙĞĞȊêĥŒÃĤŒŚÙêĥåê šĥĀåĬĤąŠŒąÙĞĞȊêĥŒÃĤŒŚÙêĥåêȊDzŠňňŋÒěĥÃådz ÃŋĥąŠŒąÙĞĞȊêĥŒÃĤŒŚÙêĥåê ÃŋĥąŠŒąÙĞĞȊêĥŒÃĤŒŚÙêĥåêȊDzŠňňŋÒěĥÃådz VÒĞĞÃǣȊ^êåĞĉĥĀŒĉĥŒŚĉŚŠŚêŚȊDzĞĶĥêŒŚŋŠěŚŠŋŒŚÃŚĉŒŚĉědzǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊȊ

9LUHGRYLVDUEDUDXSSJLIWHUI¸UHQVDPVW§HQGHKXVK§OO7UHQGHQ¦UGHQVDPPDI¸UVDPPDQERHQGH ERVWDGVELGUDJVKXVK§OO

5LNVUHYLVLRQHQ

Bilaga

Ɣ ĉåŋÃĀêŚŒȊÞĬŒŚÃåŒňĬĞĉŚĉŒěÃȊĤÙĞŠňňÿŽĞĞêĞŒêȊ

0¸MOLJKHWHQI¸UKXVK§OOPHGERVWDGVELGUDJDWWHIWHUIU§JDJRGDRFKWLOOU¦FNOLJWU\POLJD ERVW¦GHUKDUI¸UV¦PUDWV'HWKDQGODUIUDPI¸UDOOWRPDWWWU§QJERGGKHWHQKDU¸NDWI¸U KXVK§OOPHGERVWDGVELGUDJYLONHWLQQHE¦UHQI¸UV¦PUDGERVWDGVSROLWLVN P§OXSSI\OOHOVH%RVWDGVPDUNQDGHQVXWYHFNOLQJRFKDQGUDI¸U¦QGUDGHI¸UXWV¦WWQLQJDU KDUJMRUWGHWVY§UDUHI¸UUHVXUVVYDJDKXVK§OODWWKDU§GPHGWLOOU¦FNOLJWU\POLJD ERVW¦GHUVDPWLGLJWVRPERVWDGVELGUDJHWVVW\UQLQJPRWWLOOU¦FNOLJWU\POLJDERVW¦GHU KDUPLQVNDW 'HLQGLNDWRUHUYLDQY¦QGHUI¸UDWWXQGHUV¸NDRPKXVK§OOPHGERVWDGVELGUDJERUL JRGDERVW¦GHU¦UERVWDGHQVY¦UGH§URPU§GHWVVRFLRHNRQRPLVNDQLY§RFKQLY§QS§ O¦JHQKHWVK\UD'HQVDPPDQY¦JGDELOGHQ¦UDWWKXVK§OOPHGERVWDGVELGUDJKDU PLQGUHJRGDERVW¦GHU¦QEHIRONQLQJHQLVWRUWRFKDWWI¸UK§OODQGHWLQWHKDUI¸U¦QGUDWV Q¦PQY¦UW¸YHUWLG 7U§QJERGGKHWHQLKXVK§OOPHGERVWDGVELGUDJKDU¸NDWXQGHUJUDQVNQLQJVSHULRGHQ REHURHQGHDYYLONHQWU§QJERGGKHWVQRUPYLDQY¦QGHU5HVXOWDWHW¦UGHWVDPPDQ¦UYL GHODUXSSKXVK§OOHQHIWHUROLNDW\SHUDYKXVK§OOVVDPPDQV¦WWQLQJRFKJHRJUDILVDPW JHQRPI¸UVHSDUDWDDQDO\VHUDYKXVK§OOPHGERVWDGVELGUDJVRPI¸UYDUMHJLYHW§UOHYHU LDEVROXWIDWWLJGRP

Ɣǡƒ ^ĶĘĞĉĀąêŚêŋȊÃŚŚȊêÿŚêŋÿŋÙĀÃȊêĥȊĀĬåȊÞĬŒŚÃåȊȊ

%RVWDGVELGUDJHWVP§OXSSI\OOHOVHXWLIU§QY§UDYDOGDLQGLNDWRUHUI¸UJRGERVWDG¦U KXYXGVDNOLJHQRI¸U¦QGUDG¸YHUWLGPHGQ§JRWH[HPSHOS§HQQHJDWLYXWYHFNOLQJ

x %RVWDGHQVY¦UGH§UKDULQWHI¸U¦QGUDWVS§HWWEHW\GDQGHV¦WWI¸UKXVK§OOPHG ERVWDGVELGUDJ x +XVK§OOPHGERVWDGVELGUDJ¦UUHODWLYWNRQVWDQW¸YHUUHSUHVHQWHUDGHLRPU§GHQ PHGVRFLRHNRQRPLVNDXWPDQLQJDU¦YHQRPGHWKDUVNHWWI¸U¦QGULQJDULQRP YLVVDNRPPXQW\SHU x +XVK§OOPHGERVWDGVELGUDJKDGHQ§JRWPLQGUHK\UHV¸NQLQJDUM¦PI¸UWPHG KHODEHVW§QGHWDYK\UHVO¦JHQKHWHUPHOODQRFK'¦UHIWHUKDUK\UDQ ¸NDWLXQJHI¦UVDPPDWDNW

Ɣǡƒǡƒ ŒĤÙȊÿĶŋÒĥåŋĉĥĀÃŋȊÃŶȊÞĬŒŚÃåêĥŒȊŶÒŋåêÙŋȊÿĶŋȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊ

$QGHOHQERVWDGVELGUDJVKXVK§OOVRPERULERVW¦GHUPHG¦OGUHY¦UGH§UKDUPLQVNDW PHGDQDQGHOHQVRPERULERVW¦GHUPHGY¦UGH§URFKIUDP§WKDU¸NDWLWDNWPHG Q\E\JJQDWLRQHQ5HVXOWDWHWNDQLQWHWRONDVVRPDWWNYDOLWHWHQS§ERVW¦GHUQDKDU I¸U¦QGUDWVQ¦PQY¦UWI¸UERVWDGVELGUDJVKXVK§OOWRWDOWVHWWXW¸YHUGHQI¸U¦QGULQJVRP KDUVNHWWLKHODERVWDGVEHVW§QGHW'¦UHPRWKDUXWYHFNOLQJHQYDULWPHUSRVLWLYI¸U XQJGRPVKXVK§OOM¦PI¸UWPHGEDUQKXVK§OO

5LNVUHYLVLRQHQ

Bilaga

(QVWRUDQGHODYKXVK§OOHQPHGERVWDGVELGUDJERULERVW¦GHUVRPE\JJGHVñ RFKVRPLQWHKDUJHQRPJ§WWQ§JUDRPE\JJQDWLRQHUVRPKDUOHWWWLOOXSSGDWHUDW Y¦UGH§U'HW¦URFNV§GHQK¦UNRPELQDWLRQHQDYE\JJ§URFKY¦UGH§UVRPKDUGHQ O¦JVWDJHQRPVQLWWOLJDK\UDQSHUNYDGUDWPHWHUEODQGERVWDGVELGUDJVKXVK§OO¦YHQRP ERVW¦GHUPHG¦OGUHE\JJ§UHQGDVWKDUPDUJLQHOOWK¸JUHK\URUSHUNYDGUDWPHWHU $QGHOHQERVWDGVELGUDJVKXVK§OOLERVW¦GHUPHGY¦UGH§UñKDUPLQVNDWQ§JRW VHGDQVHGLDJUDP$QGHOHQERVWDGVELGUDJVKXVK§OOLERVW¦GHUPHGY¦UGH§U IU§QRFKIUDP§WKDU¸NDWYLONHW¦UI¸UY¦QWDWHIWHUVRPEHW\GOLJWIOHUQ\E\JJGD ERVW¦GHUI¦UGLJVW¦OOGHVIU§QRFKIUDP§WM¦PI¸UWPHGWLGLJDUH+HOD ERVWDGVEHVW§QGHWVJHQRPVQLWWOLJDY¦UGH§U¸NDU¸YHUWLGLVDPEDQGPHGQ\RFK RPE\JJQDWLRQHU $QGHOHQERVWDGVELGUDJVKXVK§OOVRPKDUHQERVWDGPHGY¦UGH§U IU§QRFKIUDP§WKDU¸NDWLVDPPDWDNWVRPDQGHOHQK\UHVERVW¦GHUDYKHOD EHVW§QGHWVRPI¦UGLJVW¦OOGHVHIWHUQ\RFKRPE\JJQDGRFKIUDP§W )¸U¦QGULQJHQ¸YHUWLGVNLOMHUVLJQ§JRWPHOODQROLNDNRPPXQW\SHU˜NQLQJHQDY ERVW¦GHUPHGY¦UGH§UHOOHUVHQDUHYDUPLQGUHLNRPPXQHUPHGXSSWLOO LQY§QDUHM¦PI¸UWPHGVW¸UUHNRPPXQHURFKNRPPXQHULVWRUVWDGVRPU§GHQ %RVWDGVELGUDJVKXVK§OOPHGO§JLQNRPVWVWDQGDUGKDUKDIWXQJHI¦UVDPPDXWYHFNOLQJ VRPVDPWOLJDERVWDGVELGUDJVKXVK§OO

#ĉÃĀŋÃĤȊƕȊĥåêĞȊÞĬŒŚÒåêŋȊêÿŚêŋȊěÃŚêĀĬŋĉȊÃŶȊŶÒŋåêÙŋȊÿĶŋȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞǢȊƓƑƒƓǺƓƑƓƓȊ

‚ŋĬßêĥŚ

ƗƑ

ƖƑ

ƕƑ

ƔƑ

ƓƑ

ƒƑ

Ƒ

ƓƑƒƓ ƓƑƒƔ ƓƑƒƕ ƓƑƒƖ ƓƑƒƗ ƓƑƒƘ ƓƑƒƙ ƓƑƒƚ ƓƑƓƑ ƓƑƓƒ ƓƑƓƓ

ǺƒƚƕƑ ƒƚƕƒǺƒƚƗƑ ƒƚƗƒǺƒƚƙƑ ƒƚƙƒǺƓƑƑƑ ƓƑƑƒǺ VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊ

%RVWDGVE\JJQDGHUVY¦UGH§UXSSGDWHUDVVFKDEORQP¦VVLJWDY6&%XWLIU§QGHNODUHUDGHXWJLIWHUI¸U

RPE\JJQDWLRQHUVRPI¸UO¦QJHUHQE\JJQDGVWHNQLVNDOLYVO¦QJG 6HELODJDGLDJUDP 6HELODJDGLDJUDPñ 6HELODJDGLDJUDP

5LNVUHYLVLRQHQ

Bilaga

%RVW¦GHUQDVJHQRPVQLWWOLJDY¦UGH§UKDU¸NDWLO§QJVDPPDUHWDNWI¸U ERVWDGVELGUDJVKXVK§OOPHGEDUQM¦PI¸UWPHGXQJGRPVKXVK§OOXQGHUGHQVWXGHUDGH SHULRGHQ 'HWLQQHE¦UDWWERVW¦GHUQDV§OGHUU¦NQDWHIWHUY¦UGH§UKDUEOLYLWK¸JUHI¸U ERVWDGVELGUDJVKXVK§OOPHGEDUQPHGDQGHQKDUYDULWUHODWLYWRI¸U¦QGUDGI¸U XQJGRPVKXVK§OO%RVWDGHQVJHQRPVQLWWOLJDY¦UGH§UVNLOMHUVLJLQWHPHOODQ EDUQKXVK§OOPHGROLNDDQWDOEDUQ

ƔǡƒǡƓ fÿĶŋÒĥåŋÃåȊĶŶêŋŋêňŋêŒêĥŚÃŚĉĬĥȊÃŶȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊĉȊ ĬĤŋÙåêĥȊĤêåȊŒĬßĉĬêěĬĥĬĤĉŒěÃȊŠŚĤÃĥĉĥĀÃŋȊ

%RVWDGVELGUDJVKXVK§OO¦U¸YHUUHSUHVHQWHUDGHLRPU§GHQPHGVWRUDVRFLRHNRQRPLVND XWPDQLQJDU 6HWWWLOOKHODODQGHWKDUGHWWDLQWHI¸U¦QGUDWV¸YHUWLGPHQ ¸YHUUHSUHVHQWDWLRQHQKDUPLQVNDWLVWRUVW¦GHUQDXQGHUSHULRGHQñ'HW¦U RYDQOLJWDWWERVWDGVELGUDJVKXVK§OOERULRPU§GHQPHGP\FNHWJRGDVRFLRHNRQRPLVND I¸UXWV¦WWQLQJDU'HQVW¸UVWDDQGHOHQERVWDGVELGUDJVKXVK§OOERULVRFLRHNRQRPLVNW EODQGDGHRPU§GHQRFKRPU§GHQPHGJRGDVRFLRHNRQRPLVNDI¸UXWV¦WWQLQJDUVH GLDJUDP

#ĉÃĀŋÃĤȊƖȊĬŒŚÃåŒĬĤŋÙåêŚŒȊŒĬßĉĬêěĬĥĬĤĉŒěÃȊĥĉŶÙȊÿĶŋȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞǢȊƓƑƒƓǺƓƑƓƒȊ

‚ŋĬßêĥŚ

ƔƖ

ƔƑ

ƓƖ

ƓƑ

ƒƖ

ƒƑ

Ɩ

Ƒ

ƓƑƒƓ ƓƑƒƔ ƓƑƒƕ ƓƑƒƖ ƓƑƒƗ ƓƑƒƘ ƓƑƒƙ ƓƑƒƚ ƓƑƓƑ ƓƑƓƒ

ŒŚĬŋÃȊŒĬßĉĬêěĬĥĬĤĉŒěÃȊŠŚĤÃĥĉĥĀÃŋ

ŒĬßĉĬêěĬĥĬĤĉŒěÃȊŠŚĤÃĥĉĥĀÃŋ

ŒĬßĉĬêěĬĥĬĤĉŒěŚȊÞĞÃĥåÃåêȊĬĤŋÙåêĥ

=ĬåÃȊŒĬßĉĬêěĬĥĬĤĉŒěÃȊÿĶŋŠŚŒÒŚŚĥĉĥĀÃŋ

^ŽßěêŚȊĀĬåÃȊŒĬßĉĬêěĬĥĬĤĉŒěÃȊÿĶŋŠŚŒÒŚŚĥĉĥĀÃŋ VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊ

6HELODJDGLDJUDP 6HELODJDGLDJUDP %RYHUNHWNRPELQHUDURPU§GHVVSHFLILNDGDWDRPH[HPSHOYLVLQNRPVWQLY§HUI¸UDWWGHILQLHUDRPU§GHVW\SHU

HIWHUGHUDVVRFLRHNRQRPLVNDI¸UXWV¦WWQLQJDU2PU§GHQDEDVHUDVS§6&%VLQGHOQLQJLUHJLRQDOD VWDWLVWLNRPU§GHQ5HJ62

5LNVUHYLVLRQHQ

Bilaga

'LDJUDPYLVDUDWWKXVK§OOPHGERVWDGVELGUDJ¦U¸YHUUHSUHVHQWHUDGHL ERVWDGVRPU§GHQVRPKDUVRFLRHNRQRPLVNDXWPDQLQJDUM¦PI¸UWPHGVDPWOLJD KXVK§OO'HWRPY¦QGDJ¦OOHUI¸UERVWDGVRPU§GHQPHGJRGDVRFLRHNRQRPLVND I¸UXWV¦WWQLQJDU'HWKDULQWHVNHWWQ§JRQEHW\GDQGHI¸U¦QGULQJPHOODQRFK VHWWWLOOKHODODQGHW'HWKDUGRFNVNHWWYLVVDI¸U¦QGULQJDULQRPROLNDNRPPXQW\SHU %RVWDGVELGUDJVKXVK§OOHQV¸YHUUHSUHVHQWDWLRQLRPU§GHQPHGVWRUDVRFLRHNRQRPLVND XWPDQLQJDUKDUPLQVNDWLNRPPXQHUVRPLQJ§UL6WRUVWRFNKROPRFK6WRUJ¸WHERUJ

#ĉÃĀŋÃĤȊƗȊŒěĉĞĞĥÃåȊĉȊÃĥåêĞȊŒĬĤȊÞĬŋȊĉȊÞĬŒŚÃåŒĬĤŋÙåêĥȊĤêåȊĬĞĉěÃȊŒĬßĉĬêěĬĥĬĤĉŒěȊĥĉŶÙȊĤêĞĞÃĥȊ ąŠŒąÙĞĞȊĤêåȊÞĬŒŚÃåŒÞĉåŋÃĀȊĬßąȊŒÃĤŚĞĉĀÃȊąŠŒąÙĞĞȊDzňŋĬßêĥŚêĥąêŚêŋdzǢȊƓƑƒƓǺƓƑƓƒȊ

ŒěĉĞĞĥÃåȊĉȊÃĥåêĞ

ƓƑ

ƒƖ

ƒƑ

Ɩ

Ƒ

ǸƖ ǸƒƑ ǸƒƖ ǸƓƑ ǸƓƖ ǸƔƑ

ƓƑƒƓ ƓƑƒƔ ƓƑƒƕ ƓƑƒƖ ƓƑƒƗ ƓƑƒƘ ƓƑƒƙ ƓƑƒƚ ƓƑƓƑ ƓƑƓƒ

ŒŚĬŋÃȊŒĬßĉĬêěĬĥĬĤĉŒěÃȊŠŚĤÃĥĉĥĀÃŋ ŒĬßĉĬêěĬĥĬĤĉŒěÃȊŠŚĤÃĥĉĥĀÃŋ ŒĬßĉĬêěĬĥĬĤĉŒěŚȊÞĞÃĥåÃåêȊĬĤŋÙåêĥ =ĬåÃȊŒĬßĉĬêěĬĥĬĤĉŒěÃȊÿĶŋŠŚŒÒŚŚĥĉĥĀÃŋ ^ŽßěêŚȊĀĬåÃȊŒĬßĉĬêěĬĥĬĤĉŒěÃȊÿĶŋŠŚŒÒŚŚĥĉĥĀÃŋ

VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊ

ƔǡƒǡƔ _ÙĀĬŚȊĤĉĥåŋêȊĶěĥĉĥĀÃŋȊÃŶȊąŽŋÃȊÿĶŋȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊĘÒĤÿĶŋŚȊ ĤêåȊąêĞÃȊąŽŋêŒÞêŒŚÙĥåêŚȊ

%RVWDGVELGUDJVKXVK§OOHQVK\UD¸NDGHQ§JRWO§QJVDPPDUHM¦PI¸UWPHGKHOD K\UHVEHVW§QGHWIU§QWLOOVHGLDJUDP 'HWNDQLQGLNHUDDWWNYDOLWHWHQS§ ERVW¦GHUQDI¸UKXVK§OOPHGERVWDGVELGUDJI¸UV¦PUDGHVQ§JRWUHODWLYWVDPWOLJD K\UHVERVW¦GHUXQGHUGHQK¦USHULRGHQ5HVXOWDWHQI¸UHRFKHIWHU¦ULQWH M¦PI¸UEDUDHIWHUVRP6&%VXQGHUV¸NQLQJXQGHU§UJHQRPJLFNRPIDWWDQGH

6HELODJDGLDJUDP $QGHOHQDYKXVK§OOPHGERVWDGVELGUDJVRPERULK\UHVU¦WWXSSJ§UWLOOñSURFHQWXQGHUGHQVWXGHUDGH

SHULRGHQ9LKDUG¦UXW¸YHUH[NOXGHUDWERVW¦GHUPHGE\JJ§UHOOHUVHQDUH$QOHGQLQJHQ¦UDWWV\VWHPHW

PHGSUHVXPWLRQVK\UDVRPLQI¸UGHVEOHYGHQYDQOLJDVWHIRUPHQI¸UK\UHVV¦WWQLQJYLGQ\SURGXNWLRQ

XQGHUWDOHWRFKDWWK\UHVQLY§HUQDI¸UERVW¦GHUPHGSUHVXPWLRQVK\UDKDUNRPPLWDWWDYYLNDDOOWPHU

IU§QEUXNVY¦UGHVK\URU'HWJ¸UGHWSUREOHPDWLVNWDWWDQY¦QGDK\UHVQLY§QVRPHQLQGLNDWRUI¸UJRGD ERVW¦GHU

5LNVUHYLVLRQHQ

Bilaga

I¸U¦QGULQJDUEHWU¦IIDQGHXUYDOP¦WQLQJRFKUHGRYLVQLQJ )U§QRFKIUDP§W ILQQVLQJHQW\GOLJI¸U¦QGULQJ¸YHUWLGDYVNLOOQDGHQPHOODQK\UHVQLY§QI¸U ERVWDGVELGUDJVKXVK§OORFKI¸UVDPWOLJDK\UHVO¦JHQKHWHU+\UDQI¸UXQJGRPVKXVK§OO PHGERVWDGVELGUDJKDU¸NDWPHUM¦PI¸UWPHGEDUQKXVK§OOPHGERVWDGVELGUDJ

#ĉÃĀŋÃĤȊƘȊĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞêĥŒȊąŽŋÃȊĉȊňŋĬßêĥŚȊÃŶȊąŽŋÃĥȊÿĶŋȊŒÃĤŚĞĉĀÃȊąŽŋêŒĞÒĀêĥąêŚêŋǢȊ

ƒƚƚƘǺƓƑƓƓȊ

‚ŋĬßêĥŚ ƒƓƑ ƒƑƑ

ƙƑ

ƗƑ

ƕƑ

ƓƑ

Ƒ

ƒȊŋŠĤ ƓȊŋŠĤȊ ƔȊŋŠĤ ƕȊŋŠĤȊ ƖȪȊŋŠĤȊ VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊ

ƔǡƓ ^ĶĘĞĉĀąêŚêŋȊÃŚŚȊêÿŚêŋÿŋÙĀÃȊêĥȊŚĉĞĞŋÒßěĞĉĀŚȊŋŽĤĞĉĀȊÞĬŒŚÃåȊ

7U§QJERGGKHWHQKRVKXVK§OOPHGERVWDGVELGUDJKDU¸NDWXQGHU JUDQVNQLQJVSHULRGHQ'HW¦UREHURHQGHDYYLONHQQRUPI¸UWU§QJERGGKHWHOOHU JUXSSHULQJDYKXVK§OOPHGERVWDGVELGUDJVRPVWXGHUDV†YHQI¸UKXVK§OOPHG ERVWDGVELGUDJVRPYDULWM¦PI¸UEDUWIDWWLJDKDUWU§QJERGGKHWHQ¸NDW˜NQLQJHQL WU§QJERGGKHWW\FNVG¦UI¸ULQWHEHURS§DWWKXVK§OOPHGERVWDGVELGUDJVRPJUXSSKDU HQO¦JUHLQNRPVWM¦PI¸UWPHGWLGLJDUH

ƔǡƓǡƒ ”ŋÙĥĀÞĬååąêŚêĥȊąÃŋȊĶěÃŚȊÿĶŋȊąŠŒąÙĞĞȊĤêåȊÞĬŒŚÃåŒÞĉåŋÃĀȊ

7U§QJERGGKHWHQKDU¸NDWKRVERVWDGVELGUDJVKXVK§OOHQOLJWDOODGHQRUPHUI¸U WU§QJERGGKHWYLDQY¦QGHUVHGLDJUDP

%ODQGDQQDWE¸UMDGH6&%DQY¦QGDGHWQDWLRQHOODO¦JHQKHWVUHJLVWUHWLVW¦OOHWI¸U)RONRFKERVWDGVU¦NQLQJHQ 6HELODJDGLDJUDP

5LNVUHYLVLRQHQ

Bilaga

#ĉÃĀŋÃĤȊƙȊĥåêĞêĥȊŚŋÙĥĀÞĬååÃȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊêĥĞĉĀŚȊĬĞĉěÃȊŚŋÙĥĀÞĬååąêŚŒĥĬŋĤêŋǢȊ

ƒƚƚƘǺƓƑƓƓȊ

‚ŋĬßêĥŚ

ƗƑ

ƖƑ

ƕƑ

ƔƑ

ƓƑ

ƒƑ

Ƒ

_ĬŋĤȊƓ _ĬŋĤȊƔ _ĬŋĤȊ(š _ĬŋĤȊěŶĤ

VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊ ĥĤǡǣȊ(ĥåÃŒŚȊÞÃŋĥąŠŒąÙĞĞȊĤêåȊêĥÞÃŋŚȊąêĤĤÃŶÃŋÃĥåêȊÞÃŋĥȊŒŚŠåêŋÃŒȊêÿŚêŋŒĬĤȊåêŚȊÒŋȊŒŶÙŋŚȊÃŚŚȊŠňňŒěÃŚŚÃȊŚĉåêĥȊ ŒĬĤȊêŚŚȊŚĉåŶĉŒŚȊêĞĞêŋȊŶÒżêĞŶĉŒŚȊÞĬêĥåêȊÞÃŋĥȊÞĬŋȊĉȊêĥȊÞĬŒŚÃåǡȊ”ĉ匌êŋĉêÞŋĬŚŚȊĤêĞĞÃĥȊƓƑƒƘȊĬßąȊƓƑƒƙȊêÿŚêŋŒĬĤȊŒÒŋŒěĉĞŚȊ ÞĉåŋÃĀȊÿĶŋȊŶÒżêĞŶĉŒŚȊÞĬêĥåêȊÞÃŋĥȊĉĥÿĶŋåêŒǢȊŒêȊÞĉĞÃĀÃȊƔǡȊ”ĉ匌êŋĉêÞŋĬŚŚȊĤêĞĞÃĥȊƓƑƑƔȊĬßąȊƓƑƑƕȊÿĶŋȊŚŋÙĥĀÞĬååąêŚȊ êĥĞĉĀŚȊ(šǣŒȊĥĬŋĤǡȊ<ŋÙĥȊĬßąȊĤêåȊƓƑƑƕȊĉĥĀÙŋȊŠňňĀĉÿŚêŋȊĬĤȊąêĤĤÃŶÃŋÃĥåêȊÞÃŋĥȊÒĞåŋêȊÒĥȊƒƙȊÙŋǡȊȊ

6HGDQKDU¸NQLQJHQDYWU§QJERGGKHWHQYDULWQ§JRUOXQGDNRQVWDQWRFKM¦PQ (IWHUKDUWU§QJERGGKHWHQGRFNOHJDWVWLOOHOOHUPLQVNDWQ§JRWEHURHQGHS§ WU§QJERGGKHWVQRUP ˜NQLQJHQLWU§QJERGGKHWKDU¦YHQVNHWWREHURHQGHDYYLONHQ JUXSSHULQJDYERVWDGVELGUDJVKXVK§OOHQYLKDUJMRUW ([HPSHOYLV¸NDU WU§QJERGGKHWHQLDOODJUXSSHUDYNRPPXQHUHIWHUDQWDOHWLQY§QDUHRFK VWRUVWDGVUHJLRQHU

'HKXVK§OOVRPI§UERVWDGVELGUDJKDUVRPJUXSSHQPLQVNDGLQNRPVWXQGHU JUDQVNQLQJVSHULRGHQVHDYVQLWWRFK%RVWDGVELGUDJVKXVK§OOHQVRPJUXSS¦U G¦UI¸UUHODWLYWVHWWIDWWLJDUHLVOXWHWDYJUDQVNQLQJVSHULRGHQM¦PI¸UWPHGLE¸UMDQ 9L KDUG¦UI¸UVWXGHUDWKXUWU§QJERGGKHWHQKDUXWYHFNODWV¸YHUWLGI¸UHQM¦PI¸UEDUWIDWWLJ JUXSSLQRPERVWDGVELGUDJVKXVK§OOHQQ¦POLJHQGHERVWDGVELGUDJVKXVK§OOVRPI¸U YDUMHJLYHW§UKDUKDIWHQO§JLQNRPVWVWDQGDUG'HVVDKXVK§OOE¸UKDKDIWOLNDG§OLJD

7U§QJERGGKHWHQKDU¦YHQ¸NDWLKHODEHIRONQLQJHQXQGHUWLGVSHULRGHQñ˜NQLQJHQ¦UGRFNLQWH

OLNDNUDIWLJVRPI¸UERVWDGVELGUDJVKXVK§OOHQ1§JUDVW¸UUHM¦PI¸UHOVHUNDQGRFNLQWHJ¸UDVHIWHUVRP XQGHUV¸NQLQJDUQDDYWU§QJERGGKHWKRVKHODEHIRONQLQJHQEDVHUDVS§XUYDOVXQGHUV¸NQLQJDUPHGDQY§U DQDO\VEDVHUDVS§UHJLVWHUXSSJLIWHU.¦OOD6&%

6HELODJDI¸UHQUHGRYLVQLQJDYGHJUXSSHULQJDUYLDQY¦QWRVVDY 6HGLDJUDPRFKLELODJD 6HGLDJUDPLELODJD

5LNVUHYLVLRQHQ

Bilaga

HNRQRPLVNDI¸UXWV¦WWQLQJDUVHWW¸YHUJUDQVNQLQJVSHULRGHQ†YHQLGHQQDJUXSSLQRP JUXSSHQERVWDGVELGUDJVKXVK§OOKDUWU§QJERGGKHWHQ¸NDWVHGLDJUDP

#ĉÃĀŋÃĤȊƚȊĥåêĞêĥȊŚŋÙĥĀÞĬååÃȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊĤêåȊĞÙĀȊĉĥěĬĤŒŚŒŚÃĥåÃŋåȊêĥĞĉĀŚȊĬĞĉěÃȊ

ŚŋÙĥĀÞĬååąêŚŒĥĬŋĤêŋǢȊƒƚƚƚǺƓƑƓƓȊ

‚ŋĬßêĥŚ

ƘƑ ƗƑ ƖƑ ƕƑ ƔƑ ƓƑ ƒƑ Ƒ

_ĬŋĤȊƓ _ĬŋĤȊƔ _ĬŋĤȊ(š _ĬŋĤȊěŶĤ

VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊȊ ĥĤǡǣȊ(ĥåÃŒŚȊÞÃŋĥąŠŒąÙĞĞȊĤêåȊêĥÞÃŋŚȊąêĤĤÃŶÃŋÃĥåêȊÞÃŋĥȊŒŚŠåêŋÃŒȊêÿŚêŋŒĬĤȊåêŚȊÒŋȊŒŶÙŋŚȊÃŚŚȊŠňňŒěÃŚŚÃȊŚĉåêĥȊ ŒĬĤȊêŚŚȊŠĤĀÒĥĀêŒÞÃŋĥȊêĞĞêŋȊŶÒżêĞŶĉŒŚȊÞĬêĥåêȊÞÃŋĥȊÞĬŋȊĉȊêĥȊÞĬŒŚÃåǡȊ”ĉ匌êŋĉêÞŋĬŚŚȊĤêĞĞÃĥȊƓƑƒƘȊĬßąȊƓƑƒƙȊ êÿŚêŋŒĬĤȊŒÒŋŒěĉĞŚȊÞĉåŋÃĀȊÿĶŋȊŶÒżêĞŶĉŒŚȊÞĬêĥåêȊÞÃŋĥȊĉĥÿĶŋåêŒǢȊŒêȊÞĉĞÃĀÃȊƔǡȊ”ĉ匌êŋĉêÞŋĬŚŚȊĤêĞĞÃĥȊƓƑƑƔȊĬßąȊƓƑƑƕȊÿĶŋȊ ŚŋÙĥĀÞĬååąêŚȊêĥĞĉĀŚȊ(šǣŒȊĥĬŋĤǡȊ<ŋÙĥȊĬßąȊĤêåȊƓƑƑƕȊĉĥĀÙŋȊŠňňĀĉÿŚêŋȊĬĤȊąêĤĤÃŶÃŋÃĥåêȊÞÃŋĥȊÒĞåŋêȊÒĥȊƒƙȊÙŋǡȊȊȊ

9LNDQNRQVWDWHUDDWWXWYHFNOLQJHQDYWU§QJERGGKHWHQKRVERVWDGVELGUDJVKXVK§OOPHG O§JLQNRPVWVWDQGDUGI¸OMHUVDPPDP¸QVWHUVRPERVWDGVELGUDJVKXVK§OOVJUXSSHQVRP KHOKHWI¸UXWRPHQPLQVNQLQJLWU§QJERGGKHWHQOLJWQRUPPHOODQRFK KRVKXVK§OOPHGO§JLQNRPVWVWDQGDUGVRPLQWH§WHUILQQVKRVKHODJUXSSHQDY ERVWDGVELGUDJVKXVK§OO6DPPDQHGJ§QJDOWHUQDWLYWSODW§VRPNDQQRWHUDVI¸UKHOD ERVWDGVELGUDJVJUXSSHQIU§QILQQV¦YHQI¸UERVWDGVELGUDJVKXVK§OOHQPHGO§J LQNRPVWVWDQGDUG

ƔǡƓǡƓ ”ŋÙĥĀÞĬååąêŚêĥȊąĬŒȊÞÃŋĥąŠŒąÙĞĞȊĤêåȊÞĬŒŚÃåŒÞĉåŋÃĀȊąÃŋȊĶěÃŚȊ

$QGHOHQEDUQKXVK§OOPHGERVWDGVELGUDJVRP¦UWU§QJERGGDKDU¸NDWXWLIU§QDOOD WU§QJERGGKHWVQRUPHU8WYHFNOLQJHQI¸OMHUVDPPDP¸QVWHUVRPGHQI¸U ERVWDGVELGUDJVKXVK§OOVJUXSSHQVRPKHOKHW9LVVQHGJ§QJNDQLDNWWDVHIWHUI¸U WU§QJERGGKHWHQHQOLJWQRUPRFKNYDGUDWPHWHUPHGDQQRUPRFK(8OLJJHUS§HQ SODW§VHGDQXQJHI¦UVDPPDWLGSXQNW

6HGLDJUDPLELODJD

5LNVUHYLVLRQHQ

Bilaga

'HWILQQVLQJHQJHQHUHOOVNLOOQDGLXWYHFNOLQJHQDYWU§QJERGGKHWHQEHURHQGHS§RP EDUQKXVK§OOHWEHVW§UDYHQHQVDPVW§HQGHYX[HQHOOHUVDPPDQERHQGHYX[QD9LNDQ G¦UHPRWNRQVWDWHUDDWWVDPPDQERHQGHEDUQKXVK§OO¦UPHUWU§QJERGGDP¦WWXWLIU§Q DOODWU§QJERGGKHWVQRUPHU¦YHQRPVNLOOQDGHQ¦UROLNDVWRUEHURHQGHS§YLONHQQRUP VRPDQY¦QGV

7U§QJERGGKHWHQKDU¸NDWI¸UEDUQKXVK§OOREHURHQGHDYDQWDOHWEDUQLKXVK§OOHW 9LGDUHILQQVGHWHQUHODWLYWVWRUVNLOOQDGLDQGHOHQWU§QJERGGDERVWDGVELGUDJVKXVK§OO EHURHQGHS§KXUP§QJDEDUQVRPILQQVLKXVK§OOHW%DUQKXVK§OOPHGIOHUEDUQ¦U WU§QJERGGDLK¸JUHXWVWU¦FNQLQJ¦QEDUQKXVK§OOPHGI¦UUHEDUQ

6HUYLLVW¦OOHWWLOOWU§QJERGGKHWHQKRVXQJGRPVKXVK§OOHQKDUGHQXWYHFNODWVROLND EHURHQGHS§YLONHQQRUPVRPDQY¦QGV$OODXQJGRPVKXVK§OOKDUHQ¸NDG WU§QJERGGKHWHQOLJWNYDGUDWPHWHUVQRUPHQ 'HVDPPDQERHQGHXQJGRPVKXVK§OOHQV WU§QJERGGKHWHQOLJW¸YULJDQRUPHUKDUXQGHUJUDQVNQLQJVSHULRGHQI¸UVWJ§WWXSS PHQVHGDQQHULJHQ

ƔǡƔ <ĶŋÒĥåŋÃåêȊÿĶŋŠŚŒÒŚŚĥĉĥĀÃŋȊÿĶŋȊÞĬŒŚÃåŒňĬĞĉŚĉŒěȊ ĤÙĞŠňňÿŽĞĞêĞŒêȊ

,RYDQVW§HQGHDYVQLWWNRQVWDWHUDUYLDWWERVWDGVELGUDJHWVP§OXSSI\OOHOVH¦UUHODWLYW RI¸U¦QGUDGYDGDYVHUGLPHQVLRQHQJRGDERVW¦GHU,GLPHQVLRQHQWLOOU¦FNOLJWU\POLJD ERVW¦GHUKDUP§OXSSI\OOHOVHQGRFNI¸UV¦PUDWVXQGHUJUDQVNQLQJVSHULRGHQGHWYLOO V¦JDWU§QJERGGKHWHQKDU¸NDWI¸UGHKXVK§OOVRPI§UERVWDGVELGUDJ'HQ¸NDGH WU§QJERGGKHWHQNDQI¸UVW§VPRWEDNJUXQGDYIOHUDROLNDIDNWRUHUVRPI¸U¦QGUDW I¸UXWV¦WWQLQJDUQDI¸UGHQERVWDGVSROLWLVNDP§OXSSI\OOHOVHQ)¸U¦QGULQJDUQDKDUJMRUW GHWVY§UDUHI¸UKXVK§OOPHGERVWDGVELGUDJDWWHIWHUIU§JDIUDPI¸UDOOWWLOOU¦FNOLJW U\POLJDERVW¦GHU

(QI¸UNODULQJWLOODWWWU§QJERGGKHWKDU¸NDW¦UDWWKXVK§OOPHGERVWDGVELGUDJKDUEOLYLW VW¸UUH%DUQKXVK§OOHQKDULJHQRPVQLWWIOHUEDUQQX¦QWLGLJDUH+XVK§OOPHG ERVWDGVELGUDJKDURFNV§PLQGUHERVW¦GHUQX¦QWLGLJDUHYDGDYVHUE§GHER\WDRFK DQWDOUXP%RVWDGVEHVW§QGHWXWJ¸UVWLOOHQO¦JUHDQGHODYK\UHVU¦WWHUGHQ XSSO§WHOVHIRUPVRPKXVK§OOPHGERVWDGVELGUDJKXYXGVDNOLJHQERUL6OXWOLJHQNDQYL NRQVWDWHUDDWWGHHNRQRPLVNDI¸UXWV¦WWQLQJDUQDKDUI¸UV¦PUDWVHIWHUVRPGHW¦UHQ O¦JUHDQGHODYKXVK§OOPHGERVWDGVELGUDJVRPKDUU§GPHGE§GHQRUPDOD KXVK§OOVXWJLIWHURFKK\UDQI¸UHQWLOOU¦FNOLJWU\POLJERVWDGYLONHWLQQHE¦UDWWIOHU KXVK§OOPHGERVWDGVELGUDJ¦QWLGLJDUHEHK¸YHUSULRULWHUDPHOODQQRUPDOD KXVK§OOVXWJLIWHURFKWLOOU¦FNOLJWU\POLJWERHQGH

6HGLDJUDPRFKLELODJD 6HGLDJUDPñLELODJD 6HGLDJUDPñLELODJD (QVDPVW§HQGHXQJGRPVKXVK§OONDQLQWHYDUDWU§QJERGGDHQOLJWQRUPHOOHU(8VQRUPHIWHUVRP

HQVDPVW§HQGHERHQGHLHQHQUXPVO¦JHQKHWHQOLJWGHVVDQRUPHULQWH¦UWU§QJERGGD 6HGLDJUDPLELODJD

5LNVUHYLVLRQHQ

Bilaga

6DPWLGLJWVRPRYDQVW§HQGHI¸U¦QGULQJDUJMRUWGHWVY§UDUHDWWHIWHUIU§JDWLOOU¦FNOLJW U\POLJDERVW¦GHUNDQYLNRQVWDWHUDDWWYLVVDI¸UXWV¦WWQLQJDU¦ULSULQFLSOLNDLE¸UMDQ RFKVOXWHWDYJUDQVNQLQJVSHULRGHQ'HW¦UHQXQJHI¦UOLNDVWRUDQGHODYKXVK§OOPHG ERVWDGVELGUDJVRPKDUU§GPHGE§GHQ¸GY¦QGLJDKXVK§OOVXWJLIWHURFKK\UDQI¸UHQ WLOOU¦FNOLJWU\POLJERVWDG%RVWDGVELGUDJHWW¦FNHU¦YHQLVOXWHWDYJUDQVNQLQJVSHULRGHQ XQJHI¦UVDPPDDQGHODYKXVK§OOHQVIDNWLVNDERVWDGVNRVWQDGVRPLE¸UMDQDYSHULRGHQ HIWHUDWWXQGHUWDOHWW¦FNWHQVW¸UUHDQGHO

ƔǡƔǡƒ ĬŒŚÒåêŋĥÃȊąÃŋȊÞĞĉŶĉŚȊĤĉĥåŋêȊĬßąȊÞÃŋĥêĥȊƍêŋȊȊ

%RVWDGVELGUDJVKXVK§OOHQVERVW¦GHUKDUXQGHUJUDQVNQLQJVSHULRGHQEOLYLWPLQGUHYDG DYVHUE§GHDQWDOUXPRFKER\WD 6DPWLGLJWKDUEDUQKXVK§OOHQQ§JRWIOHUEDUQQX¦Q WLGLJDUHVHGLDJUDP

#ĉÃĀŋÃĤȊƒƑȊ=êĥĬĤŒĥĉŚŚȊÃŶȊÞĬŽŚÃǢȊÃĥŚÃĞȊŋŠĤȊĬßąȊÃĥŚÃĞȊÞÃŋĥȊÿĶŋȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞǢȊȊ

ƒƚƚƘǺƓƑƓƓƚƕȊ

VŶÃåŋÃŚĤêŚêŋ ĥŚÃĞ ƚƑ ƕǢƑ ƙƑ ƔǢƖ ƘƑ ƔǢƑ ƗƑ

ƓǢƖ ƖƑ

ƓǢƑ ƕƑ

ƒǢƖ ƔƑ

ƒǢƑ ƓƑ ƒƑ ƑǢƖ

Ƒ ƑǢƑ

ĬŽŚÃȊDzŶÒĥŒŚêŋȊÃżêĞdz ĥŚÃĞȊŋŠĤȊDząĶĀêŋȊÃżêĞdz ĥŚÃĞȊÞÃŋĥȊDząĶĀêŋȊÃżêĞdz

VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊ

ĥĤǡǣȊ(ĥåÃŒŚȊÞÃŋĥąŠŒąÙĞĞȊĤêåȊêĥÞÃŋŚȊąêĤĤÃŶÃŋÃĥåêȊÞÃŋĥȊŒŚŠåêŋÃŒȊÿĶŋȊÃŚŚȊĀĶŋÃȊÃĥÃĞŽŒêĥȊĘÒĤÿĶŋÞÃŋȊĤêåȊåêĥȊÿĶŋȊ ŚŋÙĥĀÞĬååąêŚǡȊ”ĉ匌êŋĉêÞŋĬŚŚȊĤêĞĞÃĥȊƓƑƒƘȊĬßąȊƓƑƒƙȊêÿŚêŋŒĬĤȊŒÒŋŒěĉĞŚȊÞĉåŋÃĀȊÿĶŋȊŶÒżêĞŶĉŒŚȊÞĬêĥåêȊÞÃŋĥȊĉĥÿĶŋåêŒǢȊ

ŒêȊÞĉĞÃĀÃȊƔǡȊ

†YHQI¸UGHERVWDGVELGUDJVKXVK§OOVRPOHYHULDEVROXWIDWWLJGRPKDUERVWDGV\WDQXQGHU

JUDQVNQLQJVSHULRGHQPLQVNDWVHGLDJUDPLELODJD 6H¦YHQGLDJUDPLELODJDI¸UI¸UGHOQLQJHQDYEDUQKXVK§OOPHGROLNDDQWDOEDUQXQGHU

JUDQVNQLQJVSHULRGHQ 6HRFNV§WDEHOOLELODJDI¸UVSULGQLQJHQDYERVWDGV\WDQ

5LNVUHYLVLRQHQ

Bilaga

9LGDUHKDUGHWJHQRPVQLWWOLJDDQWDOHWUXPRFKER\WDQPLQVNDWE§GHI¸UEDUQRFK XQJGRPVKXVK§OOPHGERVWDGVELGUDJ 'HQYDQOLJDVWHVWRUOHNHQS§HQERVWDGI¸UHWW ERVWDGVELGUDJVKXVK§OO¦UWUHUXP8QGHUJUDQVNQLQJVSHULRGHQKDUDQGHOHQ ERVWDGVELGUDJVKXVK§OOVRPERULHWWRU¸NDWLDQGHOPHGDQERHQGHQPHGI\UDHOOHUIOHU UXPKDUPLQVNDW

ƔǡƔǡƓ BŽŋêŒĞÒĀêĥąêŚêŋĥÃȊŠŚĀĶŋȊêĥȊĤĉĥåŋêȊÃĥåêĞȊÃŶȊÞĬŒŚÃåŒÞêŒŚÙĥåêŚȊ

8WYHFNOLQJHQS§ERVWDGVPDUNQDGHQKDUJ§WWPRWDWWDQGHOHQK\UHVO¦JHQKHWHUXWJ¸U HQPLQGUHDQGHODYGHWWRWDODERVWDGVEHVW§QGHWVHGLDJUDP9DGJ¦OOHUVWRUOHNHQ S§K\UHVO¦JHQKHWHUKDUGHWXQGHUSHULRGHQñLQWHYDULWQ§JRQEHW\GDQGH I¸U¦QGULQJLI¸UGHOQLQJHQPHQGHW¦UIUDPI¸UDOOWPLQGUHO¦JHQKHWHUVRPKDU WLOONRPPLW %RVWDGVELGUDJVKXVK§OOHQERULVWRUXWVWU¦FNQLQJIUDPI¸UDOOWL K\UHVU¦WWHU 6DPPDQWDJHWLQQHE¦UXWYHFNOLQJHQS§ERVWDGVPDUNQDGHQDWW ERVWDGVELGUDJVKXVK§OOHQI§WWHWWPLQGUHXWEXGDYK\UHVO¦JHQKHWHUDWWHIWHUIU§JD

#ĉÃĀŋÃĤȊƒƒȊĥŚÃĞêŚȊĬßąȊÃĥåêĞêĥȊÞĬŒŚÒåêŋȊêÿŚêŋȊŠňňĞÙŚêĞŒêÿĬŋĤǢȊƒƚƚƘǺƓƑƓƓȊ

ĥŚÃĞǢȊŚŠŒêĥŚÃĞ ‚ŋĬßêĥŚ ƓȊƖƑƑ ƕƖ

ƕƑ ƓȊƑƑƑ ƔƖ

ƔƑ ƒȊƖƑƑ

ƓƖ

ƓƑ

ƒȊƑƑƑ

ƒƖ

ƖƑƑ ƒƑ

Ɩ

Ƒ Ƒ

BŽŋêŒŋÒŚŚêŋ ĬŒŚÃåŒŋÒŚŚêŋ ĀÃĥåêŋÒŚŚêŋ

BŽŋêŒŋÒŚŚêŋȊDzÃĥåêĞdz ĬŒŚÃåŒŋÒŚŚêŋȊDzÃĥåêĞdz ĀÃĥåêŋÒŚŚȊDzÃĥåêĞdz

VÒĞĞÃǣȊŒǡȊȊ

ĥĤǡǣȊ<ŋÙĥȊĬßąȊĤêåȊƓƑƒƓȊÞÃŒêŋÃŒȊŠňňĀĉÿŚêŋĥÃȊňÙȊĞÒĀêĥąêŚŒŋêĀĉŒŚŋêŚǡȊƓƑƒƑǺƓƑƒƓȊÞÃŒêŋÃŒȊŠňňĀĉÿŚêŋĥÃȊňÙȊåêŚȊ ÙŋĞĉĀÃȊÿÃŒŚĉĀąêŚŒŚÃżêŋĉĥĀŒŋêĀĉŒŚŋêŚǡȊƒƚƚƘǺƓƑƑƚȊÞÃŒêŋÃŒȊŠňňĀĉÿŚêŋĥÃȊňÙȊÿĬĞěǸȊĬßąȊÞĬŒŚÃåŒŋÒěĥĉĥĀêĥȊƒƚƚƑǡȊ ĀÃĥåêŋÒŚŚȊĉĥĥêÿÃŚŚÃŋȊŒĤÙąŠŒȊDzêżêĤňêĞŶĉŒȊŶĉĞĞĬŋdzȊŒÃĤŚȊĞÒĀêĥąêŚêŋȊĉȊƍêŋÞĬŒŚÃåŒąŠŒȊŒĬĤȊÒŋȊÒĀÃĥåêŋÒŚŚêŋǡȊȊȊ

6HGLDJUDPRFKLELODJD 6HGLDJUDPLELODJD 'HWILQQVHQGDVWWLOOJ¦QJOLJDGDWD¸YHUDQWDOHWK\UHVO¦JHQKHWHULIOHUERVWDGVKXVXSSGHODWHIWHUDQWDOHWUXPL

O¦JHQKHWHQIU§QRFKPHGRFKIUDP§W.¦OOD6&%5LNVUHYLVLRQHQVEHDUEHWQLQJVHGLDJUDPRFK

LELODJD 6HGLDJUDPLELODJD

5LNVUHYLVLRQHQ

Bilaga

$QGHOHQERVWDGVU¦WWHUKDU¸NDWNRQVWDQWXQGHUJUDQVNQLQJVSHULRGHQ7LOOHQE¸UMDQ PRWVYDUDGHGHQHQPLQVNDGDQGHODYK\UHVU¦WWHUPHQVHQDUHXQGHU JUDQVNQLQJVSHULRGHQKDU¦YHQDQGHOHQ¦JDQGHU¦WWHUPLQVNDW

8WYHFNOLQJHQS§ERVWDGVPDUNQDGHQWRWDOWVHWWLQGLNHUDUHQ¸NQLQJDYERVWDGVEULVWHQ ¸YHUWLG(QOLJW%RYHUNHWVERVWDGVPDUNQDGVHQN¦W¸NDGHDQWDOHWNRPPXQHUPHGEULVW HOOHUXQGHUVNRWWS§ERVW¦GHUIU§QNQDSSWNRPPXQHU§UWLOO¸YHU NRPPXQHU§UPHGGHQK¸JVWDQRWHULQJHQS§NRPPXQHU§U

ƔǡƔǡƔ ĬŒŚÃåŒěĬŒŚĥÃåŒŚÃěêŚȊąÃŋȊĉĥŚêȊÿĶĞĘŚȊĤêåȊąŽŋꌊŚŶêßěĞĉĥĀêĥȊ

)¸UDOODW\SHUDYKXVK§OORFKLKHODODQGHW¦UGHQJHQRPVQLWWOLJDO¦JHQKHWVK\UDQPHG K¦QV\QWDJHQWLOOVWRUOHNS§ERVWDGHQRFKWU§QJERGGKHWVQRUPRFKLGDJK¸JUH¦Q ERVWDGVNRVWQDGVWDNHW'HQJHQRPVQLWWOLJDK\UDQLKHODODQGHW¸YHUVWHJUHGDQ ERVWDGVNRVWQDGVWDNHWLERVWDGVELGUDJHWI¸UHWWEDUQKXVK§OOPHGWY§EDUQVRPERU WLOOU¦FNOLJWU\POLJWHQOLJWWU§QJERGGKHWVQRUP )¸UHQQ\SURGXFHUDGK\UHVO¦JHQKHW ¸YHUVWHJK\UDQERVWDGVNRVWQDGVWDNHW %RVWDGVELGUDJHWI¸UERVWDGVNRVWQDGHQ KDUEOLYLWDOOWVYDJDUHNRSSODWWLOOGHQIDNWLVNDERVWDGVNRVWQDGHQS§JUXQGDYDWW ERVWDGVNRVWQDGVWDNHWLQWHKDUI¸OMWPHGLK\UHVXWYHFNOLQJHQ%LGUDJHWEOLULVW¸UUH XWVWU¦FNQLQJ¦QWLGLJDUHGHWVDPPDREHURHQGHERVWDGVNRVWQDGHQQ¦UGHIOHVWD ERHQGHQ¸YHUVWLJHUERVWDGVNRVWQDGVWDNHW

%RVWDGVNRVWQDGHQVPLQVNDGHEHW\GHOVHI¸UELGUDJVQLY§QV\QOLJJ¸UV¦YHQDYDWWGHQ JHQRPVQLWWOLJDIDNWLVNDERVWDGVNRVWQDGHQI¸UERVWDGVELGUDJVKXVK§OOHQRFNV§¦UK¸JUH ¦QERVWDGVNRVWQDGVWDNHWI¸UDOODROLNDW\SHUDYKXVK§OORFKLDOODNRPPXQLQGHOQLQJDU HIWHUDQWDOHWLQY§QDUHVHWDEHOO8QJGRPVKXVK§OOHQVJHQRPVQLWWOLJD ERVWDGVNRVWQDGSDVVHUDGHERVWDGVNRVWQDGVWDNHWWLGLJWLJUDQVNQLQJVSHULRGHQPHGDQ GHWI¸UROLNDVWRUDEDUQKXVK§OOIU¦PVWYDUXQGHUWDOHWVI¸UVWDKDOYDVRPWDNHW SDVVHUDGHV)¸UEDUQKXVK§OOLNRPPXQHUPHGI¦UUH¦QLQY§QDUHSDVVHUDGHV ERVWDGVNRVWQDGVWDNHWREHURHQGHDYDQWDOHWEDUQLKXVK§OOHW

%RYHUNHWVERVWDGVPDUNQDGVHQN¦WHUñ'V

6HWDEHOOLELODJD 6HWDEHOOLELODJD ,EHU¦NQLQJHQDYDQWDOHWEDUQLKXVK§OOHWKDUHQGDVWKHPPDYDUDQGHEDUQDQY¦QWVPHGDQOHGQLQJDYDWW

XPJ¦QJHVEDUQLQWHERUPHUSDUWHQDYVLQWLGLKXVK§OOHWRFKDWWY¦[HOYLVWERHQGHEDUQLQI¸UGHVI¸UVW

5LNVUHYLVLRQHQ

Bilaga

”ÃÞêĞĞȊƓȊ#êĥȊĀêĥĬĤŒĥĉŚŚĞĉĀÃȊÞĬŒŚÃåŒěĬŒŚĥÃåêĥȊÿĶŋȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊŋêĞÃŚêŋÃåȊŚĉĞĞȊ

ÞĬŒŚÃåŒěĬŒŚĥÃåŒŚÃěêŚȊ

BŠŒąÙĞĞŒŚŽňȊ VĬĤĤŠĥĉĥåêĞĥĉĥĀȊ =êĥĬĤŒĥĉŚŚĞĉĀÃȊ =êĥĬĤŒĥĉŚŚĞĉĀÃȊ ŋŚÃĞȊĥÒŋȊåêĥȊ ÞĬŒŚÃåŒǸ ÞĬŒŚÃåŒǸ ĀêĥĬĤŒĥĉŚŚĞĉĀÃȊ ěĬŒŚĥÃåêĥŒȊ ěĬŒŚĥÃåêĥŒȊ ÞĬŒŚÃåŒǸ ŒŚĬŋĞêěȊĉȊ ŒŚĬŋĞêěȊĉȊ ěĬŒŚĥÃåêĥȊ ÿĶŋąÙĞĞÃĥåêȊŚĉĞĞȊ ÿĶŋąÙĞĞÃĥåêȊŚĉĞĞȊ ňÃŒŒêŋÃåêȊ ŚÃěêŚǢȊƒƚƚƘȊ ŚÃěêŚǢȊƓƑƓƓȊ ŚÃěêŚȊ

šĥĀåĬĤȊ ĉěêŚȊ ƚƒȊɃȊ ƒƖƖȊɃȊ ƓƑƑƖȊ šĥĀåĬĤȊ ŒŚĬŋŒŚĬßěąĬĞĤȊ ƒƑƑȊɃȊ ƒƘƒȊɃȊ ƒƚƚƘȊ šĥĀåĬĤȊ <ÒŋŋêȊÒĥȊƘƖȊƑƑƑȊĉĥŶÙĥÃŋêȊ ƙƚȊɃȊ ƒƖƔȊɃȊ ƓƑƑƙȊ ƒȊÞÃŋĥȊ ĉěêŚȊ ƘƙȊɃȊ ƒƓƖȊɃȊ ƓƑƒƔȊ ƒȊÞÃŋĥȊ ŒŚĬŋŒŚĬßěąĬĞĤȊ ƙƕȊɃȊ ƒƔƙȊɃȊ ƓƑƑƚȊ ƒȊÞÃŋĥȊ <ÒŋŋêȊÒĥȊƘƖȊƑƑƑȊĉĥŶÙĥÃŋêȊ ƘƔȊɃȊ ƒƒƗȊɃȊ ƓƑƒƗȊ ƓȊÞÃŋĥȊ ĉěêŚȊ ƙƑȊɃȊ ƒƓƗȊɃȊ ƓƑƒƔȊ ƓȊÞÃŋĥȊ ŒŚĬŋŒŚĬßěąĬĞĤȊ ƙƗȊɃȊ ƒƔƚȊɃȊ ƓƑƑƚȊ ƓȊÞÃŋĥȊ <ÒŋŋêȊÒĥȊƘƖȊƑƑƑȊĉĥŶÙĥÃŋêȊ ƘƕȊɃȊ ƒƒƖȊɃȊ ƓƑƒƗȊ ƔȪȊÞÃŋĥȊ ĉěêŚȊ ƘƚȊɃȊ ƒƓƗȊɃȊ ƓƑƒƔȊ ƔȪȊÞÃŋĥȊ ŒŚĬŋŒŚĬßěąĬĞĤȊ ƙƘȊɃȊ ƒƕƒȊɃȊ ƓƑƒƑȊ ƔȪȊÞÃŋĥȊ <ÒŋŋêȊÒĥȊƘƖȊƑƑƑȊĉĥŶÙĥÃŋêȊ ƘƕȊɃȊ ƒƒƖȊɃȊ ƓƑƒƗȊ VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊȊ

ƔǡƔǡƕ ĬŒŚÃåŒÞĉåŋÃĀêŚȊŚÒßěêŋȊŠĥĀêÿÒŋȊĞĉěÃȊĤŽßěêŚȊÃŶȊÞĬŒŚÃåŒěĬŒŚĥÃåêĥȊȊ

†YHQRPERVWDGVNRVWQDGHQVSHODUPLQGUHUROOI¸UERVWDGVELGUDJHWVVWRUOHNNDQYLVH DWWERVWDGVELGUDJHWVJHQRPVQLWWOLJDDQGHODYKXVK§OOHWVIDNWLVNDERVWDGVNRVWQDGYDU Q§JRWK¸JUH¦QVHGLDJUDP'HWWDEHURUS§K¸MQLQJDUQDDYGHV¦UVNLOGD ELGUDJHQI¸UEDUQRFKXPJ¦QJHVELGUDJHWVHDYVQLWW

8QGHUSHULRGHQIUDPWLOOVNHGGHLQJDVW¸UUHI¸U¦QGULQJDULDQGHOHQPHQHQ VW¸UUHI¸U¦QGULQJVNHGGHPHOODQRFK'HWVDPPDQIDOOHUPHGDWWGHW V¦UVNLOGDELGUDJHWI¸UEDUQLQRPERVWDGVELGUDJHWK¸MGHV(WWOLNQDQGHKRSS VNHGGHI¸UXQJGRPVKXVK§OOHQ'HWWDKRSSVDPPDQIDOOHUPHGK¸MQLQJHQDYDQGHOHQ ERVWDGVNRVWQDGVRP¦UERVWDGVELGUDJVJUXQGDQGHI¸UXQJGRPVKXVK§OO (IWHU KDUWUHQGHQYDULWHQPLQVNDQGHDQGHO

6HDYVQLWWI¸UHQJHQRPJ§QJDYKLVWRULVNDI¸U¦QGULQJDURFKDYVQLWWVDPWELODJDI¸UKXU

ERVWDGVELGUDJHWEHU¦NQDV

5LNVUHYLVLRQHQ

Bilaga

#ĉÃĀŋÃĤȊƒƓȊĬŒŚÃåŒÞĉåŋÃĀêŚŒȊĀêĥĬĤŒĥĉŚŚĞĉĀÃȊÃŶȊÃĥåêĞȊÃŶȊąŠŒąÙĞĞêŚŒȊÞĬŒŚÃåŒěĬŒŚĥÃåǢȊ ƒƚƚƘǺƓƑƓƓȊ

‚ŋĬßêĥŚ

ƖƑ

ƕƖ

ƕƑ

ƔƖ

ƔƑ

ƓƖ

ƓƑ

ƒƖ

ƒƑ

Ɩ

Ƒ

ĞĞÃȊąŠŒąÙĞĞ ÃŋĥąŠŒąÙĞĞ šĥĀåĬĤŒąŠŒąÙĞĞ

VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊȊȊ

ƔǡƔǡƖ ĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞêĥŒȊêěĬĥĬĤĉŒěÃȊÿĶŋŠŚŒÒŚŚĥĉĥĀÃŋȊąÃŋȊåêĞŶĉŒȊ ÿĶŋŒÒĤŋÃŚŒȊ

$QGHOHQERVWDGVELGUDJVKXVK§OOVRPKDUU§GPHGE§GHQRUPDODKXVK§OOVXWJLIWHURFK K\UDQI¸UHQWLOOU¦FNOLJWU\POLJERVWDGKDUPLQVNDWXQGHUJUDQVNQLQJVSHULRGHQ 8QGHUSHULRGHQVNHGGHHQNRQVWDQWPLQVNQLQJIUDPWLOORFKPHGYDUHIWHU DQGHOHQ¸NDGHQ§JRW6HGDQKDUDQGHOHQPLQVNDWVHGLDJUDP 6DPWLGLJW KDUGHVVXWRPDQGHOHQKXVK§OOVRPPHGKM¦OSDYERVWDGVELGUDJHWKDUU§GPHGE§GH QRUPDODKXVK§OOVXWJLIWHURFKK\UDQPLQVNDW%RVWDGVELGUDJHWKM¦OSHUV§OHGHVI¦UUHDWW J§IU§QDWWLQWHNODUDE§GHQRUPDODKXVK§OOVXWJLIWHURFKK\UDQWLOODWWNODUDGHP

0HGQRUPDODKXVK§OOVXWJLIWHUPHQDUYLKXVK§OOVXWJLIWHUVRP¦UIUDPWDJQDXWLIU§Q.RQVXPHQWYHUNHWV

UHIHUHQVY¦UGHQI¸UOHYQDGVRPNRVWQDGHU6HELODJDI¸UHQQ¦UPDUHEHVNULYQLQJDY.RQVXPHQWYHUNHWV

UHIHUHQVY¦UGHQI¸UOHYQDGVRPNRVWQDGHU

8WYHFNOLQJHQI¸UEDUQUHVSHNWLYHXQJGRPVKXVK§OOHQVNLOMHUVLJLQWHS§Q§JRWQRWHUEDUWV¦WWIU§QKHOD

SRSXODWLRQHQ6HGLDJUDPñLELODJD

6HGLDJUDPLELODJD

5LNVUHYLVLRQHQ

Bilaga

#ĉÃĀŋÃĤȊƒƔȊĥåêĞêĥȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊŒĬĤȊąÃŋȊŋÙåȊĤêåȊÞÙåêȊĥĬŋĤÃĞÃȊąŠŒąÙĞĞŒŠŚĀĉÿŚêŋȊ

ĬßąȊąŽŋÃĥȊÿĶŋȊêĥȊŚĉĞĞŋÒßěĞĉĀŚȊŋŽĤĞĉĀȊÞĬŒŚÃåȊĉĥěĞŠŒĉŶêȊŋêŒňêěŚĉŶêȊêżěĞŠŒĉŶêȊÞĬŒŚÃåŒÞĉåŋÃĀƒƑƘǢȊ ƒƚƚƚǺƓƑƓƒȊ

‚ŋĬßêĥŚ

ƚƑ ƙƑ ƘƑ ƗƑ ƖƑ ƕƑ ƔƑ ƓƑ ƒƑ Ƒ

_ĬŋĤȊƔȊĉĥěĞǡȊÞĬŒŚÃåŒÞĉåŋÃĀ _ĬŋĤȊƔȊêżěĞǡȊÞĬŒŚÃåŒÞĉåŋÃĀ

_ĬŋĤȊƓȊĉĥěĞǡȊÞĬŒŚÃåŒÞĉåŋÃĀ _ĬŋĤȊƓȊêżěĞǡȊÞĬŒŚÃåŒÞĉåŋÃĀ

VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊȊ ĥĤǡȊ(ĥåÃŒŚȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊŒĬĤȊÒŋȊŠĥĀåĬĤŒąŠŒąÙĞĞȊêĞĞêŋȊêĥÞÃŋŚȊąÃŋȊąêĤĤÃŶÃŋÃĥåêȊÞÃŋĥȊąÃŋȊ ĉĥěĞŠåêŋÃŚŒǡȊŒêȊÞĉĞÃĀÃȊƔȊÿĶŋȊÞêŒěŋĉŶĥĉĥĀȊÃŶȊÞêŋÒěĥĉĥĀêĥǡȊ”ĉ匌êŋĉêÞŋĬŚŚȊĤêĞĞÃĥȊƓƑƒƘȊĬßąȊƓƑƒƙȊêÿŚêŋŒĬĤȊŒÒŋŒěĉĞŚȊ ÞĉåŋÃĀȊÿĶŋȊŶÒżêĞŶĉŒŚȊÞĬêĥåêȊÞÃŋĥȊĉĥÿĶŋåêŒȊŒÃĤŚȊĤêĞĞÃĥȊƓƑƒƕȊĬßąȊƓƑƒƗȊňÙȊĀŋŠĥåȊÃŶȊÿĶŋÒĥåŋĉĥĀÃŋȊĉȊ

ąŽŋꌌŚÃŚĉŒŚĉěêĥǢȊŒêȊÞĉĞÃĀÃȊƔǡȊȊ

2PYLLVW¦OOHWI¸UQRUPDODKXVK§OOVXWJLIWHUDQY¦QGHURVVDYQ¸GY¦QGLJD KXVK§OOVXWJLIWHUVRPNU¦YVI¸UDWWKDU§GPHGWLOOU¦FNOLJWPHGPDWRFKDQGUD Y¦VHQWOLJDXWJLIWHUV§¦UDQGHOHQVRPNODUDUE§GHKXVK§OOVXWJLIWHUQDRFKK\UDI¸UHQ WLOOU¦FNOLJWU\POLJERVWDGS§HQM¦PI¸UEDUQLY§LVOXWHWDYJUDQVNQLQJVSHULRGHQM¦PI¸UW PHGLE¸UMDQ 'HWVNHGGHHQPLQVNQLQJDYDQGHOHQXQGHUILQDQVNULVHQVRP VHGDQJLFNXSSWLOOXQJHI¦UVDPPDQLY§HUVRPWLGLJDUHVHGLDJUDP$QGHOHQ ERVWDGVELGUDJVKXVK§OOVRPPHGKM¦OSDYERVWDGVELGUDJHWI§UU§GPHGE§GH Q¸GY¦QGLJDKXVK§OOVXWJLIWHURFKK\UDQI¸UHQWLOOU¦FNOLJWU\POLJERVWDGKDUYDULWOLND VWRUXQGHUKHODJUDQVNQLQJVSHULRGHQ

$QGHOHQEHU¦NQDVJHQRPDWWGHERVWDGVELGUDJVKXVK§OOVRPPHGKM¦OSDYERVWDGVELGUDJHWNODUDUGH

QRUPDODKXVK§OOVXWJLIWHUQDGLYLGHUDVPHGGHERVWDGVELGUDJVKXVK§OOVRPXWDQERVWDGVELGUDJHWLQWHNODUDU

GHQRUPDODKXVK§OOVXWJLIWHUQD$QDO\VHQ¦UVWDWLVNS§V§V¦WWDWWGHQLQWHWDUK¦QV\QWLOODWWRP ERVWDGVELGUDJHWU¦NQDVLIU§QKXVK§OOHWVLQNRPVWV§VNXOOHERUWIDOOHWNXQQDW¦FNDVPHGKM¦OSDYQ§JRQ DQQDQLQNRPVWH[HPSHOYLV¸NDGDUEHWVLQNRPVWHOOHUHNRQRPLVNWELVW§QG 0HGQ¸GY¦QGLJDXWJLIWHUPHQDUYLKXVK§OOVXWJLIWHUVRPXWJ§UIU§QULNVQRUPHQI¸UHNRQRPLVNWELVW§QG VRPWDVIUDPDY6RFLDOVW\UHOVHQ)¸UHQQ¦UPDUHEHVNULYQLQJDYULNVQRUPHQI¸UHNRQRPLVNWELVW§QGVH ELODJD 6HGLDJUDPLELODJD

5LNVUHYLVLRQHQ

Bilaga

#ĉÃĀŋÃĤȊƒƕȊĥåêĞêĥȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊŒĬĤȊąÃŋȊŋÙåȊĤêåȊÞÙåêȊĥĶåŶÒĥåĉĀÃȊąŠŒąÙĞĞŒŠŚĀĉÿŚêŋȊ

ĬßąȊąŽŋÃĥȊÿĶŋȊêĥȊŚĉĞĞŋÒßěĞĉĀŚȊŋŽĤĞĉĀȊÞĬŒŚÃåȊĉĥěĞŠŒĉŶêȊŋêŒňêěŚĉŶêȊêżěĞŠŒĉŶêȊÞĬŒŚÃåŒÞĉåŋÃĀƒƒƑǢȊ ƒƚƚƚǺƓƑƓƒȊ

‚ŋĬßêĥŚ

ƚƑ ƙƑ ƘƑ ƗƑ ƖƑ ƕƑ ƔƑ ƓƑ ƒƑ Ƒ

_ĬŋĤȊƔȊĉĥěĞǡȊÞĬŒŚÃåŒÞĉåŋÃĀ _ĬŋĤȊƔȊêżěĞǡȊÞĬŒŚÃåŒÞĉåŋÃĀ

_ĬŋĤȊƓȊĉĥěĞǡȊÞĬŒŚÃåŒÞĉåŋÃĀ _ĬŋĤȊƓȊêżěĞǡȊÞĬŒŚÃåŒÞĉåŋÃĀ

VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊȊ ĥĤǡȊ(ĥåÃŒŚȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊŒĬĤȊÒŋȊŠĥĀåĬĤŒąŠŒąÙĞĞȊêĞĞêŋȊêĥÞÃŋŚȊąÃŋȊąêĤĤÃŶÃŋÃĥåêȊÞÃŋĥȊąÃŋȊ ĉĥěĞŠåêŋÃŚŒǡȊŒêȊÞĉĞÃĀÃȊƔȊÿĶŋȊêĥȊÞêŒěŋĉŶĥĉĥĀȊÃŶȊÞêŋÒěĥĉĥĀêĥǡȊ”ĉ匌êŋĉêÞŋĬŚŚȊĤêĞĞÃĥȊƓƑƒƘȊĬßąȊƓƑƒƙȊêÿŚêŋŒĬĤȊ ŒÒŋŒěĉĞŚȊÞĉåŋÃĀȊÿĶŋȊŶÒżêĞŶĉŒŚȊÞĬêĥåêȊÞÃŋĥȊĉĥÿĶŋåêŒȊŒÃĤŚȊĤêĞĞÃĥȊƓƑƒƕȊĬßąȊƓƑƒƗȊňÙȊĀŋŠĥåȊÃŶȊÿĶŋÒĥåŋĉĥĀÃŋȊĉȊ

ąŽŋꌌŚÃŚĉŒŚĉěêĥǢȊŒêȊÞĉĞÃĀÃȊƔǡȊȊ

'HHNRQRPLVNDI¸UXWV¦WWQLQJDUQDI¸UKXVK§OOPHGERVWDGVELGUDJDWWHIWHUIU§JDHQ WLOOU¦FNOLJWU\POLJERVWDGKDUDOOWV§GHOYLVI¸UV¦PUDWVHIWHUVRPDQGHOHQVRPLQWHKDU U§GPHGE§GHQRUPDODKXVK§OOVXWJLIWHURFKK\UDQKDU¸NDW'HHNRQRPLVND I¸UXWV¦WWQLQJDUQD¦ULVW¦OOHWOLNDUWDGHRPYLXWJ§UIU§QYDGVRP¦UQ¸GY¦QGLJD KXVK§OOVXWJLIWHU

$QGHOHQEHU¦NQDVJHQRPDWWGHERVWDGVELGUDJVKXVK§OOVRPPHGKM¦OSDYERVWDGVELGUDJHWNODUDUGH Q¸GY¦QGLJDKXVK§OOVXWJLIWHUQDGLYLGHUDVPHGGHERVWDGVELGUDJVKXVK§OOVRPXWDQERVWDGVELGUDJHWLQWH NODUDUGHQ¸GY¦QGLJDKXVK§OOVXWJLIWHUQD$QDO\VHQ¦UVWDWLVNS§V§V¦WWDWWGHQLQWHWDUK¦QV\QWLOODWWRP ERVWDGVELGUDJHWU¦NQDVLIU§QKXVK§OOHWVLQNRPVWV§VNXOOHERUWIDOOHWNXQQDW¦FNDVPHGKM¦OSDYQ§JRQ DQQDQLQNRPVWH[HPSHOYLV¸NDGDUEHWVLQNRPVWHOOHUHNRQRPLVNWELVW§QG

5LNVUHYLVLRQHQ

Bilaga

ƕ ĉåŋÃĀêŚŒȊÿÃĤĉĞĘêňĬĞĉŚĉŒěÃȊĤÙĞŠňňÿŽĞĞêĞŒêȊ

'HQHNRQRPLVNDOHYQDGVVWDQGDUGHQI¸UEDUQKXVK§OOVRPI§UERVWDGVELGUDJKDU XWYHFNODWVSRVLWLYW$QGHOHQLQGLYLGHULEDUQKXVK§OOVRPOHYHULDEVROXWIDWWLJGRPKDU PLQVNDW

'HQXWM¦PQDQGHHIIHNWHQI¸UKHODGHQHNRQRPLVNDIDPLOMHSROLWLNHQKDUHQOLJW WLGLJDUHVWXGLHUPLQVNDWXQGHUGHQI¸UVWDKDOYDQDYJUDQVNQLQJVSHULRGHQI¸UDWW G¦UHIWHUOLJJDS§HQOLNDUWDGQLY§%RVWDGVELGUDJHWKDUPLQVNDWVNLOOQDGHQLGH HNRQRPLVNDYLOONRUHQPHOODQKXVK§OOPHGRFKXWDQEDUQLYDULHUDQGHXWVWU¦FNQLQJ XQGHUJUDQVNQLQJVSHULRGHQ9LNDQLQWHLDNWWDQ§JRQY¦VHQWOLJI¸U¦QGULQJDY ERVWDGVELGUDJHWVELGUDJWLOOPLQVNQLQJDYVNLOOQDGHUQDLHNRQRPLVNDYLOONRUPHOODQ KXVK§OOPHGRFKXWDQEDUQ

ƕǡƒ ÃŋĥąŠŒąÙĞĞêĥŒȊêěĬĥĬĤĉŒěÃȊĞêŶĥÃ匌ŚÃĥåÃŋåȊ

%DUQKXVK§OOHQVHNRQRPLVNDOHYQDGVVWDQGDUGKDUEOLYLWE¦WWUHVHWWXWLIU§QDWWGHW¦U I¦UUHLQGLYLGHULEDUQKXVK§OOPHGERVWDGVELGUDJVRPOHYHULDEVROXWIDWWLJGRP %RVWDGVELGUDJHWXWJ¸UHQEHW\GDQGHGHODYLQNRPVWHQI¸UGHEDUQKXVK§OOVRPI§U ELGUDJHW9LGDUHKDUERVWDGVELGUDJHWRPI¸UGHODWVV§DWWGHWLK¸JUHXWVWU¦FNQLQJJ§U WLOOEDUQKXVK§OOHQPHGO¦JUHLQNRPVWHUXQGHUJUDQVNQLQJVSHULRGHQVI¸UVWDK¦OIW'HW EHURUEODQGDQQDWS§DWWLQNRPVWJU¦QVHUQDLQWHI¸OMWPHGLQNRPVWXWYHFNOLQJHQL 6YHULJH

$QGHOHQLQGLYLGHULEDUQKXVK§OOPHGERVWDGVELGUDJVRPOHYHULDEVROXWIDWWLJGRPKDU PLQVNDWVHWW¸YHUSHULRGHQPHOODQRFKVHGLDJUDP 'HWLQQHE¦UDWW DQGHOHQLQGLYLGHULEDUQKXVK§OOPHGERVWDGVELGUDJVRPNODUDUGHQ¸GY¦QGLJD XWJLIWHUQDKDU¸NDWXQGHUJUDQVNQLQJVSHULRGHQ†YHQLKHODEHIRONQLQJHQKDUGHQ DEVROXWDIDWWLJGRPHQPLQVNDW'¦UWLOOV§KM¦OSHUERVWDGVELGUDJHWHQVW¸UUHDQGHODY LQGLYLGHUQDLEDUQKXVK§OOHQDWWLQWHOHYDLDEVROXWIDWWLJGRP

,QGLYLGHULEDUQKXVK§OOPHGIOHUEDUQOHYHULK¸JUHXWVWU¦FNQLQJLDEVROXWIDWWLJGRP ¦QLQGLYLGHULEDUQKXVK§OOPHGI¦UUHEDUQ6NLOOQDGHQLDQGHOHQVRPOHYHULDEVROXW IDWWLJGRPI¸UROLNDDQWDOEDUQLKXVK§OOHWKDUGRFNPLQVNDWXQGHU JUDQVNQLQJVSHULRGHQ

0HGDEVROXWIDWWLJGRPPHQDUYLGHLQGLYLGHUVRPLQJ§ULKXVK§OOVRPKDUO§JLQNRPVWVWDQGDUGVHDYVQLWW

6HGLDJUDPLELODJD$QGHOHQEHU¦NQDVVRPDQGHOHQLQGLYLGHULERVWDGVELGUDJVKXVK§OOVRPLQNOXVLYH

ERVWDGVELGUDJHWVRPHQGHODYGHQGLVSRQLEODLQNRPVWHQLQWHOHYGHLDEVROXWIDWWLJGRPDYGHLQGLYLGHUL

ERVWDGVELGUDJVKXVK§OOVRPH[NOXVLYHERVWDGVELGUDJHWOHYGHLDEVROXWIDWWLJGRP

6HGLDJUDPLELODJD

5LNVUHYLVLRQHQ

Bilaga

#ĉÃĀŋÃĤȊƒƖȊĥåêĞȊĉĥåĉŶĉåêŋȊŒĬĤȊĞêŶêŋȊĉȊÃÞŒĬĞŠŚȊÿÃŚŚĉĀåĬĤǢȊƒƚƚƚǺƓƑƓƓȊ

‚ŋĬßêĥŚ

ƘƑ

ƗƑ

ƖƑ

ƕƑ

ƔƑ

ƓƑ

ƒƑ

Ƒ

FĥåĉŶĉåêŋȊĉȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊŒĬĤȊĞêŶêŋȊĉȊÃÞŒĬĞŠŚȊÿÃŚŚĉĀåĬĤȊDzĉĥěĞǡȊÞĬŒŚÃåŒÞĉåŋÃĀdz

FĥåĉŶĉåêŋȊĉȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊŒĬĤȊĞêŶêŋȊĉȊÃÞŒĬĞŠŚȊÿÃŚŚĉĀåĬĤȊDzêżěĞǡȊÞĬŒŚÃåŒÞĉåŋÃĀdz

êÿĬĞěĥĉĥĀêĥ VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥȊĬßąȊŒǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊȊ ĥĤǡǣȊšňňĀĉÿŚêĥȊĬĤȊąŠŋŠŶĉåÃȊêŚŚȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊĉĥĀÙŋȊĉȊêŚŚȊąŠŒąÙĞĞȊĤêåȊĞÙĀȊĉĥěĬĤŒŚŒŚÃĥåÃŋåȊÒŋȊ ÿŋÃĤŚÃĀêŚȊÃŶȊŒȊŠŚĉÿŋÙĥȊåêŋÃŒȊĤêŚĬåȊÿĶŋȊÃŚŚȊåêƌĥĉêŋÃȊĞÙĀȊĉĥěĬĤŒŚŒŚÃĥåÃŋåȊĉȊêŚŚȊąŠŒąÙĞĞǡȊ(ŚŚȊ ÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞȊŋÒěĥÃŒȊŒĬĤȊÃŚŚȊąÃȊĞÙĀȊĉĥěĬĤŒŚŒŚÃĥåÃŋåȊĬĤȊåêĥȊąŠŶŠåŒĶěÃĥåêȊÿĶŋȊåêŚȊÙŋêŚȊąÃŋȊĉĥĀÙŚŚȊĉȊêŚŚȊ ąŠŒąÙĞĞȊĤêåȊĞÙĀȊĉĥěĬĤŒŚŒŚÃĥåÃŋåȊêĥĞĉĀŚȊŒǣŒȊÿŋÃĤŚÃĀĥĉĥĀǡȊĥåêĞêĥȊĉĥåĉŶĉåêŋȊÃŶȊÞêÿĬĞěĥĉĥĀêĥȊŒĬĤȊąÃŋȊĞÙĀȊ ĉĥěĬĤŒŚŒŚÃĥåÃŋåȊÒŋȊÞÃŒêŋÃŚȊňÙȊąêĞÃȊÞêÿĬĞěĥĉĥĀêĥȊĬßąȊĉĥŚêȊêĥÞÃŋŚȊÞÃŋĥąŠŒąÙĞĞȊêÿŚêŋŒĬĤȊŒŚÃŚĉŒŚĉěêĥȊŒÃěĥÃŋȊŒÙåÃĥȊ ĉĥåêĞĥĉĥĀǡƒƒƕȊ”ĉ匌êŋĉêÞŋĬŚŚȊĤêĞĞÃĥȊƓƑƒƑȊĬßąȊƓƑƒƒȊňÙȊĀŋŠĥåȊÃŶȊÃŚŚȊĞÙĀȊĉĥěĬĤŒŚŒŚÃĥåÃŋåȊƒƚƚƚǺƓƑƒƑȊÞÃŒêŋÃŒȊňÙȊ ŒǣŒȊŠŋŶÃĞŒŠĥåêŋŒĶěĥĉĥĀȊBŠŒąÙĞĞêĥŒȊêěĬĥĬĤĉȊĬßąȊƓƑƒƒǺƓƑƓƓȊÞÃŒêŋÃŒȊňÙȊŋêĀĉŒŚêŋŠňňĀĉÿŚêŋǡȊȊ

%RVWDGVELGUDJHWXWJ¸UHQEHW\GDQGHGHODYLQNRPVWHQI¸UGHEDUQKXVK§OOVRPI§U ERVWDGVELGUDJ%RVWDGVELGUDJHWXWJ¸UNULQJHQIHPWHGHODYGHQHNRQRPLVND VWDQGDUGHQI¸UERVWDGVELGUDJVKXVK§OOHQ)¸UKXVK§OOHQPHGO¦JVWLQNRPVWHUXWJ¸U ERVWDGVELGUDJHWNULQJHQWUHGMHGHODYGHQHNRQRPLVNDVWDQGDUGHQVHGLDJUDP

'HQKXVK§OOVLQGHOQLQJVRPILQQV¦ULHQVDPVW§HQGHUHVSHNWLYHVDPPDQERHQGHEDUQKXVK§OO7UHQGHQI¸U

HQVDPVW§HQGHUHVSHNWLYHVDPPDQERHQGHEDUQKXVK§OO¦UGHQVDPPDVRPI¸UKHODEHIRONQLQJHQ.¦OOD 6&%

5LNVUHYLVLRQHQ

Bilaga

#ĉÃĀŋÃĤȊƒƗȊĬŒŚÃåŒÞĉåŋÃĀêŚŒȊĀêĥĬĤŒĥĉŚŚĞĉĀÃȊÃĥåêĞȊÃŶȊêěĬĥĬĤĉŒěȊŒŚÃĥåÃŋåȊ DzÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞdzǢȊÿĶŋåêĞÃåȊêÿŚêŋȊĉĥěĬĤŒŚåêßĉĞêŋǢȊƓƑƑƑǺƓƑƓƓȊ

‚ŋĬßêĥŚ

ƕƑ

ƔƖ

ƔƑ

ƓƖ

ƓƑ

ƒƖ

ƒƑ

Ɩ

Ƒ

#êßĉĞȊƒ #êßĉĞȊƓ #êßĉĞȊƔ #êßĉĞȊƕ ”ĬŚÃĞŚ

VÒĞĞÃǣȊFĬ”ȊDzŒdzǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊȊ

%RVWDGVELGUDJHWJ§ULVW¸UUHXWVWU¦FNQLQJWLOOEDUQKXVK§OOHQPHGO¦JUHLQNRPVWL VOXWHWDYJUDQVNQLQJVSHULRGHQM¦PI¸UWPHGE¸UMDQDYJUDQVNQLQJVSHULRGHQ 2PI¸UGHOQLQJHQVNHGGHIUDPWLOONULQJYDUHIWHUI¸UGHOQLQJHQKDUOHJDW Q§JRUOXQGDVWDELOWVHGLDJUDP2PI¸UGHOQLQJHQEHURUEODQGDQQDWS§DWW LQNRPVWJU¦QVHUQDI¸UQ¦UERVWDGVELGUDJHWE¸UMDUU¦NQDVDYLQWHKDUI¸OMWPHGL LQNRPVWXWYHFNOLQJHQL6YHULJH 7LOOI¸OMGDYDWWERVWDGVELGUDJHWNRQFHQWUHUDWVWLOO EDUQKXVK§OOHQPHGO¦JUHLQNRPVWHUVDPWLGLJWVRPELGUDJVEHORSSHWK¸MWVIOHUDJ§QJHU I§UEDUQKXVK§OOHQHWWK¸JUHERVWDGVELGUDJLVOXWHWDYJUDQVNQLQJVSHULRGHQM¦PI¸UW PHGWLGLJDUH

6HGLDJUDPLDYVQLWW

6HGLDJUDPLELODJD

5LNVUHYLVLRQHQ

Bilaga

#ĉÃĀŋÃĤȊƒƘȊ<ĶŋåêĞĥĉĥĀȊÃŶȊŠŚÞêŚÃĞŚȊÞĬŒŚÃåŒÞĉåŋÃĀȊêÿŚêŋȊĉĥěĬĤŒŚåêßĉĞêŋǢȊƓƑƑƑǺƓƑƓƓȊ

‚ŋĬßêĥŚ ”ŠŒêĥŚÃĞŒȊěŋĬĥĬŋȊĉȊ

ƒƚƚƘȊÙŋŒȊňŋĉŒĥĉŶÙ ƒƓƑ ƗȊƑƑƑȊƑƑƑ

ƒƑƑ ƖȊƑƑƑȊƑƑƑ

ƙƑ ƕȊƑƑƑȊƑƑƑ

ƗƑ ƔȊƑƑƑȊƑƑƑ

ƕƑ ƓȊƑƑƑȊƑƑƑ

ƓƑ ƒȊƑƑƑȊƑƑƑ

Ƒ Ƒ

#êßĉĞȊƒ #êßĉĞȊƓ #êßĉĞȊƔ #êßĉĞȊƕ #êßĉĞȊƒǸƕ

VÒĞĞÃǣȊFĬ”ȊDzŒdzǡȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊ

ĥĤǡǣȊFĥěĬĤŒŚåêßĉĞêŋĥÃȊÒŋȊÞêŋÒěĥÃåêȊêÿŚêŋȊêěĬĥĬĤĉŒěȊŒŚÃĥåÃŋåǡȊȊ

ƕǡƓ ŒěĉĞĞĥÃåêŋȊĉȊêěĬĥĬĤĉŒěÃȊŶĉĞĞěĬŋȊĤêĞĞÃĥȊąŠŒąÙĞĞȊĤêåȊĬßąȊŠŚÃĥȊ ÞÃŋĥȊ

%RVWDGVELGUDJHWLQJ§UVRPHQDYIOHUDI¸UP§QHUVRPULNWDUVLJWLOOEDUQKXVK§OOLGHQ HNRQRPLVNDIDPLOMHSROLWLNHQ%LGUDJHWLQJ§UV§OHGHVLGHQVW¸UUHHNRQRPLVND IDPLOMHSROLWLNHQVRPLVLQKHOKHWV\IWDUWLOODWWXWM¦PQDGHHNRQRPLVNDYLOONRUHQ PHOODQKXVK§OOPHGRFKXWDQEDUQ'HW¦UVHGDQWLGLJDUHEHODJWDWWGHQWRWDOD XWM¦PQDQGHHIIHNWHQDYGHQHNRQRPLVNDIDPLOMHSROLWLNHQKDUPLQVNDWXQGHU JUDQVNQLQJVSHULRGHQ(QOLJWWLGLJDUHVWXGLHPLQVNDGHGHQXWM¦PQDQGHHIIHNWHQIUDP WLOORFKKDUG¦UHIWHUYDULWQ§JRUOXQGDM¦PQ 9LNDQNRQVWDWHUDDWWERVWDGVELGUDJHWVELGUDJWLOOPLQVNQLQJDYVNLOOQDGHQL HNRQRPLVNDYLOONRUPHOODQKXVK§OOPHGRFKXWDQEDUQKDUYDULHUDWXQGHU JUDQVNQLQJVSHULRGHQ9LKDUI¸OMWKXUVWRUDQGHOVRPERVWDGVELGUDJHWXWJ¸UDY VNLOOQDGHQLHNRQRPLVNVWDQGDUGPHOODQEDUQKXVK§OORFKKXVK§OOXWDQEDUQ'HQ DQGHOHQKDUYDULHUDWPHOODQRFKSURFHQWHQKHWHUVHGLDJUDP%RVWDGVELGUDJHW KDUV§OHGHVXWJMRUWHQEHJU¦QVDGXWM¦PQLQJPHOODQKXVK§OOPHGRFKXWDQEDUQ'HW ILQQVLQWHKHOOHUQ§JRQW\GOLJXWYHFNOLQJVWUHQG¸YHUJUDQVNQLQJVSHULRGHQ'¦UWLOOKDU PLQVNQLQJHQDYVNLOOQDGHQLHNRQRPLVNDYLOONRUSHUPLOMDUGNURQRULXWJLIWHUI¸U

5LNVUHYLVLRQHQ%RVWDGVELGUDJHWñXUHWWI¸UGHOQLQJVRFKDUEHWVPDUNQDGVSHUVSHNWLYVI

)¸UV¦NULQJVNDVVDQ%DUQKXVK§OOHQVHNRQRPLV

5LNVUHYLVLRQHQ

Bilaga

ERVWDGVELGUDJHWYDULWQ¦UPDVWRI¸U¦QGUDGXQGHUJUDQVNQLQJVSHULRGHQ'HWLQQHE¦U DWWERVWDGVELGUDJHWVELGUDJWLOODWWPLQVNDVNLOOQDGHUQDLHNRQRPLVNDYLOONRUKDUYDULW GHWVDPPDXQGHUJUDQVNQLQJVSHULRGHQ

#ĉÃĀŋÃĤȊƒƙȊŒěĉĞĞĥÃåȊĉȊĀêĥĬĤŒĥĉŚŚĞĉĀȊêěĬĥĬĤĉŒěȊŒŚÃĥåÃŋåȊĤêåǮŠŚÃĥȊÞĬŒŚÃåŒÞĉåŋÃĀȊDzƓƑƓƓȊÙŋŒȊ ňŋĉŒêŋȊĬßąȊňŋĬßêĥŚdzȊĤêĞĞÃĥȊąŠŒąÙĞĞȊĤêåȊĬßąȊŠŚÃĥȊÞÃŋĥǬǢȊƓƑƑƑǺƓƑƓƓȊ

VŋĬĥĬŋǢȊƓƑƓƓȊ ‚ŋĬßêĥŚ ÙŋŒȊňŋĉŒêŋ ƕƖȊƑƑƑ Ƙ ƕƑȊƑƑƑ

Ɨ ƔƖȊƑƑƑ

Ɩ ƔƑȊƑƑƑ ƓƖȊƑƑƑ ƕ ƓƑȊƑƑƑ Ɣ ƒƖȊƑƑƑ

Ɠ ƒƑȊƑƑƑ

ƒ ƖȊƑƑƑ

Ƒ Ƒ

ŒěĉĞĞĥÃåȊĤêåȊÞĬŒŚÃåŒÞĉåŋÃĀ ŒěĉĞĞĥÃåȊŠŚÃĥȊÞĬŒŚÃåŒÞĉåŋÃĀ

ŒěĉĞĞĥÃåȊĉȊŒěĉĞĞĥÃåȊňŋĬßêĥŚ ŒěĉĞĞĥÃåȊĉȊŒěĉĞĞĥÃåȊňŋĬßêĥŚȊňêŋȊŒÃŚŒÃåȊĤåěŋ

VÒĞĞÃǣȊFĬ”ȊDzŒdzǢȊ ĉěŒŋêŶĉŒĉĬĥêĥŒȊÞêÃŋÞêŚĥĉĥĀǡȊ

ĥĤǡǣȊǬȊŶŒêŋȊĉĥåĉŶĉåêŋȊĉȊąêĞÙŋŒąŠŒąÙĞĞȊĬßąȊąŠŒąÙĞĞȊĤêåȊåĉŒňĬĥĉÞêĞȊĉĥěĬĤŒŚȊŒěĉĞåȊÿŋÙĥȊĥĬĞĞǡȊÃŋĥąŠŒąÙĞĞȊ ÞêŒŚÙêĥåêȊêĥåÃŒŚȊÞÃŋĥȊÃŶȊÞÃŋĥǢȊĉȊąŠŶŠåŒÃěȊêĥŒÃĤÞĬêĥåêȊĀŽĤĥÃŒĉêŒŚŠåêŋÃĥåêǢȊÒŋȊêżěĞŠåêŋÃåêǡȊȊ

9LGDUHNDQYLNRQVWDWHUDDWWERVWDGVELGUDJHWVSHODUVW¸UVWUROOLPLQVNQLQJHQDY HNRQRPLVNDYLOONRUPHOODQEDUQKXVK§OOPHGHWWEDUQRFKKXVK§OOXWDQEDUQ)¸U UHVWHUDQGHEDUQKXVK§OOPHGROLNDDQWDOEDUQ¦UGHQXWM¦PQDQGHI¸UP§JDQOLNDUWDG

6HGLDJUDPLELODJD

5LNVUHYLVLRQHQ

Bilaga

Ɩ êĀêŋĉĥĀêĥŒȊŒÒěêŋŒŚÒĞĞÃĥåêȊÃŶȊÞĉåŋÃĀêŚŒȊ ĤÙĞŠňňÿŽĞĞêĞŒêȊ

5HJHULQJHQKDUI¸OMWXSSERVWDGVELGUDJHWVERVWDGVRFKIDPLOMHSROLWLVNDV\IWHQ NRQWLQXHUOLJW8SSI¸OMQLQJHQDYGHWERVWDGVSROLWLVNDV\IWHWKDUGRFNYDULWPHU VSRUDGLVNRFKNRQFHQWUHUDGWLOOYLVVDWLGVSHULRGHU

5HJHULQJHQKDUNRQWLQXHUOLJW§WHUUDSSRUWHUDWWLOOULNVGDJHQP§OXSSI\OOHOVHQDYGHW IDPLOMHSROLWLVNDV\IWHW'HWERVWDGVSROLWLVNDV\IWHWKDUG¦UHPRW§WHUUDSSRUWHUDWVLO§J XWVWU¦FNQLQJ5HJHULQJHQ§WHUUDSSRUWHUDGHW\GOLJDLQGLNDWRUHUI¸UERVWDGVELGUDJHW IUDPWLOORFKPHGLEXGJHWSURSRVLWLRQHQPHQKDUG¦UHIWHUVOXWDWPHGGHW ERVWDGVSROLWLVNDSHUVSHNWLYHWL§WHUUDSSRUWHULQJHQ

5HJHULQJHQKDUWDJLWIUDPI¸UVODJS§§WJ¦UGHUWLOOI¸OMGDYEULVWHUVRPKDULGHQWLILHUDWV LERVWDGVELGUDJHW([HPSHOYLVKDUUHJHULQJHQYLGROLNDWLOOI¦OOHQK¸MWEHORSSHWSHUEDUQ RFKLQI¸UWHWWQ\WWV¦UVNLOWELGUDJI¸UY¦[HOYLVWERHQGHI¸UDWWDQSDVVDERVWDGVELGUDJHW XWLIU§QI¸U¦QGUDGHOHYQDGVI¸UK§OODQGHQ5HJHULQJHQKDUG¦UHPRWHQGDVWWDJLWIUDPHWW I§WDOI¸UVODJS§§WJ¦UGHUVRPNQ\WHUDQWLOOGHWERVWDGVSROLWLVNDV\IWHW5HJHULQJHQKDU LQWHDQJHWWHQI¸UE¦WWUDGERVWDGVSROLWLVNP§OXSSI\OOHOVHVRPPRWLYWLOOGHVVDI¸UVODJ

Ɩǡƒ êĀêŋĉĥĀêĥŒȊŠňňÿĶĞĘĥĉĥĀȊĬßąȊÙŚêŋŋÃňňĬŋŚêŋĉĥĀȊÃŶȊ ÞĬŒŚÃåŒÞĉåŋÃĀêŚŒȊĤÙĞŠňňÿŽĞĞêĞŒêȊ

5HJHULQJHQKDULWLOOU¦FNOLJXWVWU¦FNQLQJI¸OMWXSSRFK§WHUUDSSRUWHUDWWLOOULNVGDJHQ KXUERVWDGVELGUDJHWQ§UVLWWIDPLOMHSROLWLVNDV\IWH'¦UHPRWKDUUHJHULQJHQV XSSI¸OMQLQJRFK§WHUUDSSRUWHULQJDYGHWERVWDGVSROLWLVNDV\IWHYLVVDEULVWHU 5HJHULQJHQKDUI¸OMWXSSGHWERVWDGVSROLWLVNDV\IWHWPHGPLQGUHUHJHOEXQGHQKHW¦Q GHWIDPLOMHSROLWLVNDV\IWHW5HJHULQJHQKDULQWH§WHUUDSSRUWHUDWP§OXSSI\OOHOVHQDYGHW ERVWDGVSROLWLVNDV\IWHWWLOOULNVGDJHQHIWHU

Ɩǡƒǡƒ #êŚȊÿÃĤĉĞĘêňĬĞĉŚĉŒěÃȊŒŽÿŚêŚȊÒŋȊŶÒĞȊŠňňÿĶĞĘŚȊĬßąȊÙŚêŋŋÃňňĬŋŚêŋÃŚȊ

5HJHULQJHQKDU§WHUNRPPDQGHI¸OMWXSSKXUGHHNRQRPLVNDIDPLOMHSROLWLVNDP§OHQ XSSQ§V.RSSOLQJHQWLOOERVWDGVELGUDJHW¦ULQWHDOOWLGVM¦OYNODUPHQJLYHWDWW ERVWDGVELGUDJHW¦UHQW\GOLJGHODYGHQHNRQRPLVNDIDPLOMHSROLWLNHQRFKV¦UVNLOWHQ VW¸UUHGHODYGHEHKRYVSU¸YDGHIDPLOMHVW¸GHQIUDPJ§UG¦ULJHQRPERVWDGVELGUDJHWV P§OXSSI\OOHOVHWLOOYLVVGHO5HJHULQJHQV§WHUUDSSRUWHULQJKDUXWJ§WWIU§QVDPPD§UOLJD XSSI¸OMQLQJRFKKDUYDULWOLNDUWDG¸YHU§UHQ

5HJHULQJHQKDUIU¦PVWI¸OMWXSSGHQHNRQRPLVNDIDPLOMHSROLWLNHQJHQRP )¸UV¦NULQJVNDVVDQV§UOLJDUDSSRUWHURPEDUQKXVK§OOHQVHNRQRPLVRPVHGDQKDU OHJDWWLOOJUXQGI¸UGHQ§WHUUDSSRUWHULQJVRPUHJHULQJHQKDUO¦PQDWWLOOULNVGDJHQ JHQRPEXGJHWSURSRVLWLRQHUQD'HW¦ULQWHDOOWLGVRPERVWDGVELGUDJHWVVSHFLILND ELGUDJI¸OMVXSSHOOHUEHVNULYVXWDQXSSI¸OMQLQJHQXWJ§UIU§QGHQVDPODGH HNRQRPLVNDIDPLOMHSROLWLNHQ'HQXSSI¸OMQLQJVRPUHJHULQJHQKDUJMRUWJHQRP

5LNVUHYLVLRQHQ

Bilaga

)¸UV¦NULQJVNDVVDQVUDSSRUWHURFKQHGDQVW§HQGHP§WWKDURFNV§YDULWGHVRP §WHUUDSSRUWHUDWVWLOOULNVGDJHQJHQRPEXGJHWSURSRVLWLRQHUQD

5HJHULQJHQVXSSI¸OMQLQJDYEDUQKXVK§OOHQVHNRQRPLVNDOHYQDGVVWDQGDUGKDUEHVW§WW DYWUHROLNDP§WWS§HNRQRPLVNOHYQDGVVWDQGDUGO§JHNRQRPLVNVWDQGDUGO§JDEVROXW HNRQRPLVNVWDQGDUGRFKO§JLQNRPVWVWDQGDUG%§GHO§JHNRQRPLVNVWDQGDUGRFKO§J LQNRPVWVWDQGDUGI¸UNODUDVLDYVQLWW/§JDEVROXWHNRQRPLVNVWDQGDUGXWJ§UIU§Q JU¦QVHQI¸UO§JHNRQRPLVNDVWDQGDUGHWWYLVVWVWDUW§URFKVNULYVVHGDQXSSPHG XWYHFNOLQJHQDYNRQVXPHQWSULVLQGH[WLOOGHWVWXGHUDGH§UHWRIWDY¦OMVVWDUW§UHWIHP§U LQQDQGHWDNWXHOOD§UHW8QGHUSHULRGHQWLOODQY¦QGHVO§JHNRQRPLVN VWDQGDUGRFKO§JDEVROXWHNRQRPLVNVWDQGDUG 'HVVI¸ULQQDQI¸OMGHUHJHULQJHQKXU GHQHNRQRPLVNDVWDQGDUGHQKRVEDUQKXVK§OOVNLOGHVLJIU§QKXVK§OOXWDQEDUQ 5HJHULQJHQ¸YHUJDYO§JDEVROXWHNRQRPLVNVWDQGDUGVRPP§WWWLOOI¸UP§QI¸UO§J LQNRPVWVWDQGDUG 5HJHULQJHQVDYVLNW¦UDWWIRUWVDWWDQY¦QGDO§J LQNRPVWVWDQGDUGVRPP§WW

8W¸YHUGHVSHFLILNDP§WWHQS§HNRQRPLVNOHYQDGVVWDQGDUGKDUUHJHULQJHQRFNV§I¸OMW XSSKXUVWRUDQGHODYEDUQKXVK§OOHQVGLVSRQLEODLQNRPVWVRPXWJ¸UVDYROLNDIRUPHU DYIDPLOMHHNRQRPLVNDVW¸G'¦UWLOOKDUUHJHULQJHQUHGRYLVDWPHGKXUVWRU SURFHQWDQGHOVRPGHQHNRQRPLVNDIDPLOMHSROLWLNHQELGUDUWLOODWWXWM¦PQD LQNRPVWVNLOOQDGHUQDPHOODQKXVK§OOPHGRFKXWDQEDUQ †YHQGHQHNRQRPLVND IDPLOMHSROLWLNHQVJHQHUHOODI¸UGHOQLQJVSURILO§WHUJHVNRQWLQXHUOLJWG¦UGHWIUDPJ§U KXUGHWVNLOMHUVLJPHOODQGHJHQHUHOODELGUDJHQRFKGHEHKRYVSU¸YDGHELGUDJHQ 8W¸YHUUHJHULQJHQVXSSI¸OMQLQJJHQRP)¸UV¦NULQJVNDVVDQV§UOLJDUDSSRUWHURFK EXGJHWSURSRVLWLRQHQKDUUHJHULQJHQRFNV§JHWWV¦UVNLOGDXSSGUDJXQGHU JUDQVNQLQJVSHULRGHQVRPIRNXVHUDWS§DWWI¸OMDXSSHQVNLOGDI¸U¦QGULQJDUDY ERVWDGVELGUDJHWVRPNRSSODUDQWLOOGHWIDPLOMHSROLWLVNDV\IWHW7\GOLJDVW¦UHWWXSSGUDJ WLOO,QVSHNWLRQHQI¸UVRFLDOI¸UV¦NULQJHQRPDWWI¸OMDXSSUHIRUPHQLQRP ERVWDGVELGUDJRFKXQGHUK§OOVVW¸GI¸UEDUQVRPERUY¦[HOYLV6¦UVNLOWVNXOOHGH HNRQRPLVNDNRQVHNYHQVHUQDI¸UGHKXVK§OOVRPEHU¸UGHVDYI¸U¦QGULQJHQ DQDO\VHUDV

5HJHULQJHQKDUXQGHUJUDQVNQLQJVSHULRGHQ¦YHQWLOOVDWWWUHXWUHGQLQJDUVRPVHWW¸YHU GHODUDYGHQHNRQRPLVNDIDPLOMHSROLWLNHQG¦UERVWDGVELGUDJHWLQJ§WWVRPHQGHOL

-¦PI¸UH[HPSHOYLV)¸UV¦NULQJVNDVVDQ%DUQKXVK§OOHQVHNRQRPLñ5HVXOWDWLQGLNDWRUHUI¸UGHQHNRQRPLVND

IDPLOMHSROLWLNHQRFKSURSXWJRPU 6HWH[SURSXWJRPUVRFKSURSXWJRPUV 6HWH[SURSVI 3URSXWJRPU 5HJHULQJVNDQVOLHWVVYDUS§VNULIWOLJDIU§JRU

6HWH[SURSXWJRPUVIISURSXWJRPUVIIRFKSURS

XWJRPUVII 6HWH[SURSXWJRPUV 5HJHULQJVEHVOXW66)66)

5LNVUHYLVLRQHQ

Bilaga

XWUHGQLQJVGLUHNWLYHQ 'HWIDPLOMHSROLWLVNDV\IWHWPHGERVWDGVELGUDJHWKDU¦YHQ EHU¸UWVDYXWUHGQLQJDUG¦UGHWLQWHXWWU\FNOLJHQKDULQJ§WWLXWUHGQLQJVGLUHNWLYHW

ƖǡƒǡƓ šňňÿĶĞĘĥĉĥĀêĥȊĬßąȊÙŚêŋŋÃňňĬŋŚêŋĉĥĀêĥȊÃŶȊåêŚȊÞĬŒŚÃåŒňĬĞĉŚĉŒěÃȊ ŒŽÿŚêŚȊąÃŋȊŶĉŒŒÃȊÞŋĉŒŚêŋȊ

5HJHULQJHQVXSSI¸OMQLQJDYKXUERVWDGVELGUDJHWKDUQ§WWVLWWERVWDGVSROLWLVNDV\IWH KDUYDULWPHUVSRUDGLVN¦QGHQNRQWLQXHUOLJDXSSI¸OMQLQJVRPUHJHULQJHQKDUJMRUWDY GHWIDPLOMHSROLWLVNDV\IWHW(QP¸MOLJI¸UNODULQJWLOOGHW¦UDWWUHJHULQJHQVXSSI¸OMQLQJ DYGHWIDPLOMHSROLWLVNDV\IWHW¦UNRSSODWWLOOGHQHNRQRPLVNDIDPLOMHSROLWLNHQPHGDQ GHWNU¦YVHQXSSI¸OMQLQJDYERVWDGVELGUDJHWVRPHQVNLOGI¸UP§QRFKYHUNVDPKHWI¸U DWW¦YHQGHWERVWDGVSROLWLVNDV\IWHWVNDEHU¸UDV5HJHULQJHQV§WHUUDSSRUWHULQJDYGHW ERVWDGVSROLWLVNDV\IWHWWLOOULNVGDJHQXSSK¸UGHHIWHULVDPEDQGPHGDWW ERVWDGVELGUDJHWIO\WWDGHVIU§QXWJLIWVRPU§GHWLOOXWJLIWVRPU§GH 8QGHUGHI¸UVWD§UHQDYY§UJUDQVNQLQJVSHULRGI¸OMGHUHJHULQJHQXSSRFK §WHUUDSSRUWHUDGHLEXGJHWSURSRVLWLRQHQI¸UHWWDQWDOLQGLNDWRUHUPHGE¦ULQJS§GHW ERVWDGVSROLWLVNDV\IWHWPHGERVWDGVELGUDJHW5HJHULQJHQI¸OMGHXSSRFK §WHUUDSSRUWHUDGHGHQJHQRPVQLWWOLJDERHQGHNRVWQDGHQI¸UROLNDKXVK§OOVW\SHUPHG RFKXWDQERVWDGVELGUDJKXUVWRUGHODYERVWDGVNRVWQDGHQVRPERVWDGVELGUDJHWW¦FNWH RFKDQGHOHQKXVK§OOPHGERVWDGVELGUDJVRPKDGHHQXWU\PPHVVWDQGDUGXQGHU HQOLJWRFK¸YHUWU§QJERGGKHWVQRUP 'HQQDXSSI¸OMQLQJRFK§WHUUDSSRUWHULQJ VNHGGHXQGHUYLVVD§UPHOODQRFK

5HJHULQJVNDQVOLHWKDUXSSJHWWDWWDQOHGQLQJHQWLOODWWUHJHULQJHQLQWHO¦QJUH UDSSRUWHUDUGHWWDLEXGJHWSURSRVLWLRQHQ¦UDWWUHVXOWDWUHGRYLVQLQJHQL EXGJHWSURSRVLWLRQHQVNDXWJ§IU§QP§OHQI¸UXWJLIWVRPU§GHWRFKHIWHUVRPGHWLQWH ILQQVQ§JRWERVWDGVSROLWLVNWP§OLXWJLIWVRPU§GHG¦UERVWDGVELGUDJHWUHGRYLVDV §WHUUDSSRUWHUDUUHJHULQJHQLQJDERVWDGVSROLWLVNDUHVXOWDWI¸UERVWDGVELGUDJHW (QOLJW EXGJHWODJHQVNDUHJHULQJHQUHGRYLVDGHUHVXOWDWVRPXSSQ§WWVLYHUNVDPKHWHQL I¸UK§OODQGHWLOOGHDYULNVGDJHQEHVOXWDGHP§OHQ5HGRYLVQLQJHQVNDYDUDDQSDVVDGWLOO XWJLIWVRPU§GHQD ‡WHUUDSSRUWHULQJHQDYGHWERVWDGVSROLWLVNDV\IWHWXSSK¸UGHL VDPEDQGPHGDWW§WHUUDSSRUWHULQJHQDYERVWDGVELGUDJHWIO\WWDGHIU§QXWJLIWVRPU§GH VRPEHKDQGODUERVWDGVSROLWLNWLOOXWJLIWVRPU§GHVRPEHKDQGODUHNRQRPLVN WU\JJKHWI¸UIDPLOMHURFKEDUQ 5HJHULQJVNDQVOLHWK¦QYLVDU¦YHQWLOODWW UHVXOWDWLQGLNDWRUHUQDI¸UXWJLIWVRPU§GH¦QGUDGHVLVDPEDQGPHGDWWP§OHWI¸U

'LU'LU'LU 628 6HH[HPSHOYLVSURSXWJRPUV 6HWH[SURSXWJRPUVSURSXWJRPUVIRFKSURS

XWJRPUV 5HJHULQJVNDQVOLHWVVYDUS§VNULIWOLJDIU§JRU 6HNDSiEXGJHWODJHQ 3URSEHW.8UVNU

5LNVUHYLVLRQHQ

Bilaga

XWJLIWVRPU§GHW¦QGUDGHVYLONHWLQQHEDUDWWJRGDERVW¦GHULQWHLQNOXGHUDVLP§OHW O¦QJUH

9LGDUHKDUGHWERVWDGVSROLWLVNDV\IWHWYDULWI¸UHP§OI¸UV¦UVNLOGXSSI¸OMQLQJLQRP UDPHQI¸UQ§JUDXWUHGQLQJVGLUHNWLYRFKV¦UVNLOGDUHJHULQJVXSSGUDJ 9LNDQ NRQVWDWHUDDWWXSSI¸OMQLQJHQYDULWPHULIRNXVXQGHUY§UJUDQVNQLQJVSHULRGVE¸UMDQ RFKDWWGHQXSSI¸OMQLQJVRPVNHWWXQGHUVHQDUH§UKDUYDULWEHJU¦QVDG8WYHFNOLQJHQ PRWDWWERVWDGVNRVWQDGHQVSHODWPLQGUHUROOI¸UKXUVWRUWERVWDGVELGUDJHWEOLUKDU YDULWN¦QGI¸UUHJHULQJHQJHQRPGHWLOOVDWWDXWUHGQLQJDUQDPHQ¦YHQDQGUD XWUHGQLQJDURFKEODQGDQQDWJUDQVNQLQJDUDY5LNVUHYLVLRQHQ 'HWKDUG¦UHPRW VDNQDWVHWWW\GOLJWIRNXVS§ERVWDGVELGUDJVKXVK§OOHQVP¸MOLJKHWDWWHIWHUIU§JDHQJRG RFKWLOOU¦FNOLJWU\POLJERVWDGLUHJHULQJHQVXSSI¸OMQLQJ

ƖǡƓ êĀêŋĉĥĀêĥŒȊÿĶŋŒĞÃĀȊŚĉĞĞȊÿĶŋÒĥåŋĉĥĀÃŋȊÃŶȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊ

5HJHULQJHQKDUVHGDQGHQVW¸UUHUHIRUPHQDYERVWDGVELGUDJHWJHQRPI¸UWHWW DQWDOI¸U¦QGULQJDUDYERVWDGVELGUDJHW%LGUDJHWVJUXQGO¦JJDQGHNRQVWUXNWLRQKDU G¦UHPRWYDULWGHQVDPPDXQGHUKHODJUDQVNQLQJVSHULRGHQ'HI¸U¦QGULQJDUVRP UHJHULQJHQKDUO¦PQDWI¸UVODJS§RFKVRPULNVGDJHQKDUEHVOXWDWRPJ§UDWWK¦UOHGD WLOOEULVWDQGHP§OXSSI\OOHOVHIUDPI¸UDOOWYDGDYVHUGHWIDPLOMHSROLWLVNDV\IWHW 5HJHULQJHQKDUDOOWV§JHQRPI¸UWI¸U¦QGULQJDUPHGDQOHGQLQJDYI¸U¦QGUDG P§OXSSI\OOHOVHDYERVWDGVELGUDJHW6DPWLGLJWKDUYLLDNWWDJLWDWWUHJHULQJHQHQGDVW JHQRPI¸UWHWWI§WDOI¸U¦QGULQJDUVRPNQ\WHUDQWLOOGHWERVWDGVSROLWLVNDV\IWHWWURWVDWW YLNDQLDNWWDDWWP§OXSSI\OOHOVHQYDGJ¦OOHUWLOOU¦FNOLJWU\POLJDERVW¦GHUKDUEOLYLW V¦PUH0RWLYHWWLOOGHVVDI¸U¦QGULQJDUYDUKHOOHULQWHDWWW\GOLJDUHVW\UD ERVWDGVNRQVXPWLRQHQKRVKXVK§OOPHGERVWDGVELGUDJ'¦UXW¸YHUKDUUHJHULQJHQWLOO I¸OMGDYHNRQRPLVNWVY§UDWLGHULQI¸UWHWWWLOOI¦OOLJWWLOO¦JJVELGUDJI¸UDWWVW¸WWD HNRQRPLVNWXWVDWWDKXVK§OO

ƖǡƓǡƒ <ĞêŋÃȊÿĶŋÒĥåŋĉĥĀÃŋȊÿĶŋȊÃŚŚȊŒŚÒŋěÃȊÿÃĤĉĞĘêňĬĞĉŚĉěêĥȊ

5HJHULQJHQKDUXQGHUJUDQVNQLQJVSHULRGHQO¦PQDWIOHUDI¸UVODJS§¦QGULQJDUL ERVWDGVELGUDJHWVRPV\IWDWWLOODWWVW¦UNDGHQHNRQRPLVNDVLWXDWLRQHQI¸UEDUQIDPLOMHU 5LNVGDJHQKDUVW¦OOWVLJEDNRPDOODGHI¸UVODJVRPUHJHULQJHQO¦PQDW

(QJHQRPJ§QJDYGHI¸U¦QGULQJDULERVWDGVELGUDJHWVRPKDUKDIWVW¸UVWEHW\GHOVHI¸U ELGUDJVQLY§Q§WHUILQQVLDYVQLWW7Y§DYGHI¸U¦QGULQJDUVRPW\GOLJWNRSSODUWLOO IDPLOMHSROLWLNHQ¦ULQI¸UDQGHWDYXPJ¦QJHVELGUDJI¸UEDUQVRPERUKRVHQI¸U¦OGHU YLGYLVVDHQVWDNDWLOOI¦OOHQRFKLQI¸UDQGHWDYHWWV¦UVNLOWELGUDJI¸UY¦[HOYLVWERHQGH

5HJHULQJVNDQVOLHWVVYDUS§VNULIWOLJDIU§JRU3URSVIEHW&8UVNU 'LU'LU5HJHULQJVEHVOXW66) 6286286285LNVUHYLVLRQHQ%RVWDGVELGUDJHWñXUHWWI¸UGHOQLQJVRFK

DUEHWVPDUNQDGVSHUVSHNWLY5LNVUHYLVLRQHQ7U§QJERGGKHWñNRQVHNYHQVHUI¸UK¦OVDRFKVNROUHVXOWDW

5LNVUHYLVLRQHQ

Bilaga

EDUQ 6\IWHWPHGLQI¸UDQGHWDYV¦UVNLOWELGUDJI¸UY¦[HOYLVWERHQGHEDUQYDUSULP¦UW DWWDQSDVVDODJVWLIWQLQJHQWLOOKXUSROLWLNHQEHG¸PGHDWWEDUQIDPLOMHULGDJHQV VDPK¦OOHVHUXW

8W¸YHULQI¸UDQGHWDYQ\DELGUDJNRSSODWWLOOKXURIWDEDUQHWERULKXVK§OOHWV§KDUGHW V¦UVNLOGDELGUDJHWVRPJHVSHUKHPPDYDUDQGHEDUQK¸MWVLIOHUDRPJ§QJDU†YHQ XPJ¦QJHVELGUDJHWKDUK¸MWV9DUMHK¸MQLQJKDUPRWLYHUDWVPHGDWWVW¦UND EDUQKXVK§OOHQVHNRQRPL

ƖǡƓǡƓ <ÙŚÃĞȊÿĶŋÒĥåŋĉĥĀÃŋȊŒĬĤȊŒŚÒŋěêŋȊÞĬŒŚÃåŒňĬĞĉŚĉěêĥȊ

'HWKDUHQGDVWJHQRPI¸UWVHWWI§WDOI¸U¦QGULQJDULERVWDGVELGUDJHWVRPNQ\WHUDQWLOO GHWERVWDGVSROLWLVNDV\IWHW8QJGRPVKXVK§OOHQILFNK¸MWERVWDGVELGUDJJHQRPDWW DQGHOHQDYERVWDGVNRVWQDGHQVRPXWJ¸UJUXQGI¸UERVWDGVELGUDJ¸NDGHV 0RWLYHW WLOOI¸U¦QGULQJHQYDUGRFNDWWVW¦UNDHNRQRPLQI¸UXQJDXWDQEDUQLQWHDWWW\GOLJDUH VW\UDERVWDGVNRQVXPWLRQHQKRVERVWDGVELGUDJVKXVK§OOHQ

(QDQQDQI¸U¦QGULQJVRP¸NDGHVWRUOHNHQS§ERVWDGVELGUDJHWVRPEHURGGHDY ERVWDGVNRVWQDGHQYDUV¦QNQLQJHQDYJROYHWI¸ULQWHUYDOOHWDYERVWDGVNRVWQDGHQVRP¦U ELGUDJVJUXQGDQGHI¸UEDUQKXVK§OO ,QWHKHOOHUGHQQDI¸U¦QGULQJPRWLYHUDGHVPHG DWWW\GOLJJ¸UDERVWDGVELGUDJHWVERVWDGVSROLWLVNDV\IWHXWDQNRSSODGHVWLOODWWVW¦UND HNRQRPLQI¸UEDUQIDPLOMHUPHGGHQV¦PVWDHNRQRPLQ

(QI¸U¦QGULQJVRPPLQVNDGHKXUP\FNHWERVWDGVELGUDJHWWEDUQKXVK§OOILFNEDVHUDW S§ERVWDGVNRVWQDGHQYDUQ¦UUHJHULQJHQI¸UHVORJDWWVO§VDPPDQGHWY§LQWHUYDOODY ERVWDGVELGUDJVJHQHUHUDQGHERVWDGVNRVWQDGVRPIDQQVWLGLJDUHVHDYVQLWW †QGULQJHQPLQVNDGHKXUP\FNHWERVWDGVELGUDJVRPJHQHUHUDGHVDY ERVWDGVNRVWQDGHQI¸UEDUQKXVK§OO)¸UDWWNRPSHQVHUDI¸ULQNRPVWERUWIDOOHWDY I¸U¦QGULQJHQK¸MGHVGHWV¦UVNLOGDELGUDJHWI¸UKHPPDYDUDQGHEDUQRFK XPJ¦QJHVELGUDJLQI¸UGHVI¸UEDUQKXVK§OO

ƖǡƓǡƔ BĶĘĥĉĥĀÃŋĥÃȊÃŶȊĉĥěĬĤŒŚĀŋÒĥŒêĥȊŚŋÒÿÿÃŋȊÞŋêŚŚȊĤêĥȊÞÃŋÃȊÿĶŋȊ ÞÃŋĥÿÃĤĉĞĘêŋȊ

'HK¸MQLQJDUVRPJMRUGHVDYLQNRPVWJU¦QVHQI¸UQ¦UERVWDGVELGUDJHWE¸UMDUU¦NQDV DYPHGSURFHQWLQQHEDU¸NDWERVWDGVELGUDJI¸UERVWDGVELGUDJVKXVK§OOHQE§GHQ¦U GHWJ¦OOHUELGUDJI¸UERVWDGVNRVWQDGHQRFKGHELGUDJVRPO¦PQDVI¸UDQWDOHWEDUQ 'HVVDI¸U¦QGULQJDUJ\QQDUE§GDV\IWHQDJHQRPDWWK¸MDELGUDJVEHORSSHWLVLQKHOKHW

3URSEHW%R8UVNU3URSEHW6I8UVNU 3URSVI

3URSVEHW%R8UVNU3URSXWJRPUVñEHW

6I8UVNU3URSXWJRPUVEHW6I8UVNU

3URSXWJRPUVñEHW6I8UVNU 3URSXWJRPUVñ 3URSXWJRPUVñEHW6I8UVNU 3URSXWJRPUVñ 3URSEHW%R8UVNU

5LNVUHYLVLRQHQ

Bilaga

YLONHWVW¦UNHUEDUQKXVK§OOHQVHNRQRPLRFK¸NDUP¸MOLJKHWHQDWWKDU§GPHGHQJRG RFKWLOOU¦FNOLJWU\POLJERVWDG(PHOOHUWLGJMRUGHVK¸MQLQJDUQDHQGDVWI¸UEDUQIDPLOMHU 'HQI¸UVWDK¸MQLQJHQVRPJMRUGHVPRWLYHUDGHVPHGDWWLQNRPVWJU¦QVHQVO¦SDW HIWHUSULVXWYHFNOLQJHQ 'HVXFFHVVLYDK¸MQLQJDUQDVRPJHQRPI¸UGHVPHOODQ RFKPRWLYHUDGHVLVW¦OOHWPHGDWWNRPSHQVHUDI¸UGHWPLQVNDGHERVWDGVELGUDJ VRPEOHYIDOOHWI¸UYLVVDKXVK§OOQ¦UGHWV¦UVNLOGDELGUDJHWI¸UY¦[HOYLVWERHQGHEDUQ LQI¸UGHVRFKI¸UDWW¸NDGHQI¸UGHOQLQJVP¦VVLJDWU¦IIV¦NHUKHWHQDYERVWDGVELGUDJHW

ƖǡƓǡƕ ”ĉĞĞÿÒĞĞĉĀŚȊŚĉĞĞÒĀĀŒÞĉåŋÃĀȊÿĶŋȊÃŚŚȊŒŚĶŚŚÃȊŶĉŒŒÃȊąŠŒąÙĞĞȊ

5HJHULQJHQI¸UHVORJXQGHUFRYLGSDQGHPLQHWWWLOOI¦OOLJWWLOO¦JJVELGUDJI¸UDWWVW¸WWD HNRQRPLVNWXWVDWWDKXVK§OOVRPJ¦OOGHMXOLWLOOGHFHPEHUVDPWMXOL WLOOGHFHPEHUYLONHWULNVGDJHQJRGN¦QGH '¦UHIWHULQI¸UGHVGHW WLOOI¦OOLJDWLOO¦JJVELGUDJHW§Q\RMXOLWLOOI¸OMGDYGHQK¸JDLQIODWLRQHQRFKKDU J¦OOWVHGDQGHVV 5HJHULQJHQKDUEHWRQDWDWWWLOO¦JJVELGUDJHW¦UHWWELGUDJDY H[WUDRUGLQ¦UNDUDNW¦UVRPE¸UO¦PQDVXQGHUEHJU¦QVDGWLG 5HJHULQJHQVPRWLYWLOODWWLQI¸UDGHWWLOOI¦OOLJDWLOO¦JJVELGUDJHWYDUDWWVW¸WWD HNRQRPLVNWXWVDWWDKXVK§OOVRPILFNHOOHUULVNHUDGHDWWI§NUDIWLJWV¦QNWDLQNRPVWHUWLOO I¸OMGDYFRYLGSDQGHPLQRFKG¦UHIWHUI¸UDWWNODUDGHVQDEEW¸NDGH OHYQDGVRPNRVWQDGHUQD 5HJHULQJHQUHGRJMRUGHYLGDUHI¸UDWWERVWDGVELGUDJHW¦UHQ I¸UGHOQLQJVHNRQRPLVNWWU¦IIV¦NHUI¸UP§QPHQ¦QG§HQI¸UP§QVRPLQWHQ§UDOODVRP NDQKDEHKRYDYHWWHNRQRPLVNWVW¸GS§JUXQGDYV¦QNWDGLVSRQLEODLQNRPVWHU'¦UWLOO EHVNUHYUHJHULQJHQDWWERVWDGVELGUDJHW¦UHQNRPSOH[I¸UP§QPHGP§QJD NYDOLILNDWLRQVNUDYRFKYLOONRUVRPS§YHUNDUE§GHU¦WWHQWLOOI¸UP§QHQRFKGHVVVWRUOHN 5HJHULQJHQDQJDYDWWDQY¦QGDQGHWDYERVWDGVELGUDJHWWURWVGHWWDYDUPRWLYHUDW HIWHUVRPGHWYDUDQJHO¦JHWDWWLQ¦UWLGNXQQDJHHNRQRPLVNWVW¸GWLOOGHEDUQKXVK§OO VRPKDUO¦JVWLQNRPVWHU 9LGDUHPHQDGHUHJHULQJHQDWWXQJGRPVKXVK§OOLQWH EHK¸YGHWDGHODYGHWWLOOI¦OOLJDWLOO¦JJVELGUDJHWHIWHUVRPV§GDQDKXVK§OOUHGDQI§WW YLVVDO¦WWQDGHUNRSSODWWLOOFRYLGSDQGHPLQ $QY¦QGDQGHWDYERVWDGVELGUDJHW VRPI¸UP§QI¸UDWWI¸UGHODVW¸GWLOOHNRQRPLVNWXWVDWWDKXVK§OOKDUV§OHGHVLQQHEXULW DWWVW¸GHWHQEDUWJ§UWLOOEDUQKXVK§OO

3URSXWJRPUVEHW6I8UVNU 3URSV 3URSEHW)L8UVNU3URSEHW)L8UVNU 6HNDSDi6)%6H¦YHQSURSEHW)L8UVNU3URS

EHW)L8UVNU3URSEHW6I8UVNU

3URSEHW)L8UVNU 3URSXWJRPUV 3URSV3URSVI 3URSV3URSV 3URSV

5LNVUHYLVLRQHQ

Bilaga

Ɨ ŒĞŠŚŒÃŚŒêŋȊĬßąȊŋêěĬĤĤêĥåÃŚĉĬĥêŋȊ

5LNVUHYLVLRQHQVVOXWVDWV¦UDWWERVWDGVELGUDJHWLQWH¦UHIIHNWLYWXWIRUPDWLI¸UK§OODQGH WLOOVLWWERVWDGVSROLWLVNDV\IWHPHGDQGHW¦UHIIHNWLYWXWIRUPDWLI¸UK§OODQGHWLOOVLWW IDPLOMHSROLWLVNDV\IWH'HQERVWDGVSROLWLVNDP§OXSSI\OOHOVHQKDUI¸UV¦PUDWVLRFKPHG DWWKXVK§OOPHGERVWDGVELGUDJKDUEOLYLWPHUWU§QJERGGD'HQIDPLOMHSROLWLVND P§OXSSI\OOHOVHQKDUI¸UE¦WWUDWVLRFKPHGDWWGHQHNRQRPLVNDOHYQDGVVWDQGDUGHQKDU I¸UE¦WWUDWVKRVEDUQKXVK§OOPHGERVWDGVELGUDJ5HJHULQJHQKDULQWHV¦NHUVW¦OOWDWWGHW ERVWDGVSROLWLVNDV\IWHWPHGERVWDGVELGUDJHWQ§V'¦UHPRWKDUUHJHULQJHQJHQRP XSSI¸OMQLQJ§WHUUDSSRUWHULQJRFKI¸UVODJWLOOI¸U¦QGULQJDUDYERVWDGVELGUDJHW V¦NHUVW¦OOWDWWGHWIDPLOMHSROLWLVNDV\IWHWQ§V

Ɨǡƒ ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊÞĬŒŚÃåŒňĬĞĉŚĉŒěÃȊĤÙĞŠňňÿŽĞĞêĞŒêȊąÃŋȊ ÿĶŋŒÒĤŋÃŚŒȊ

5LNVUHYLVLRQHQEHG¸PHUDWWP¸MOLJKHWHUQDI¸UKXVK§OOPHGERVWDGVELGUDJDWW HIWHUIU§JDJRGDERVW¦GHU¦URI¸U¦QGUDGHXQGHUJUDQVNQLQJVSHULRGHQ(Q VDPPDQY¦JGEHG¸PQLQJDYXWYHFNOLQJHQI¸UERVWDGHQVY¦UGH§URPU§GHWV VRFLRHNRQRPLVNDQLY§RFKO¦JHQKHWVK\UDQ¦UDWWGHWYDUNHQKDUVNHWWHQW\GOLJ I¸UE¦WWULQJHOOHUI¸UV¦PULQJ¸YHUWLGI¸UKXVK§OOPHGERVWDGVELGUDJ%RVWDGHQV Y¦UGH§UKDULQWHI¸U¦QGUDWVS§HWWEHW\GDQGHV¦WWI¸UKXVK§OOPHGERVWDGVELGUDJ ˜YHUUHSUHVHQWDWLRQHQI¸UKXVK§OOPHGERVWDGVELGUDJLRPU§GHQPHG VRFLRHNRQRPLVNDXWPDQLQJDUKDUYDULWUHODWLYWNRQVWDQWXQGHUSHULRGHQ+\URUQD ¸NDGHLO§QJVDPPDUHWDNWI¸UKXVK§OOPHGERVWDGVELGUDJM¦PI¸UWPHGVDPWOLJD K\UHVO¦JHQKHWHUIUDPWLOO'HWW\GHUS§DWWKXVK§OOPHGERVWDGVELGUDJXQGHUGHQ K¦USHULRGHQILFNHQQ§JRWI¸UV¦PUDGVWDQGDUGM¦PI¸UWPHGKHODEHVW§QGHWDY K\UHVO¦JHQKHWHU'¦UHIWHUKDUXWYHFNOLQJHQYDULWOLNDUWDG

5LNVUHYLVLRQHQEHG¸PHUDWWP¸MOLJKHWHUQDI¸UKXVK§OOPHGERVWDGVELGUDJDWW HIWHUIU§JDWLOOU¦FNOLJWU\POLJDERVW¦GHUKDUI¸UV¦PUDWV%HG¸PQLQJHQJUXQGDVLDWW WU§QJERGGKHWHQLKXVK§OOPHGERVWDGVELGUDJKDU¸NDWXQGHUJUDQVNQLQJVSHULRGHQ 7U§QJERGGKHWHQKDU¸NDWREHURHQGHDYYLONHQJUXSSHULQJDYKXVK§OOHQPHG ERVWDGVELGUDJVRP5LNVUHYLVLRQHQKDUDQDO\VHUDW7U§QJERGGKHWHQKDU¦YHQ¸NDWKRV KXVK§OOPHGERVWDGVELGUDJVRPI¸UYDUMHJLYHW§U¦UM¦PI¸UEDUWIDWWLJD6§OHGHVW\FNV LQWH¸NQLQJHQDYWU§QJERGGKHWEHURS§DWWKXVK§OOPHGERVWDGVELGUDJKDUUHODWLYWVHWW O¦JUHLQNRPVWHUM¦PI¸UWPHGWLGLJDUH

5LNVUHYLVLRQHQNRQVWDWHUDUDWWGHHNRQRPLVNDI¸UXWV¦WWQLQJDUQDI¸UKXVK§OOPHG ERVWDGVELGUDJWLOOYLVVGHOKDUI¸UV¦PUDWV'HW¦UI¦UUHKXVK§OOPHGERVWDGVELGUDJVRP KDUU§GPHGE§GHQRUPDODKXVK§OOVXWJLIWHURFKK\UDQI¸UHQWLOOU¦FNOLJWU\POLJERVWDG 'HWWLOOVNRWWVRPERVWDGVELGUDJHWJHUWLOOKXVK§OOHQVLQNRPVWKM¦OSHU¦YHQI¦UUH KXVK§OOPHGERVWDGVELGUDJDWWNODUDE§GHKXVK§OOVXWJLIWHUQDRFKK\UDQ'¦UHPRWV§¦U GHWXQJHI¦UOLNDVWRUDQGHODYKXVK§OOHQPHGERVWDGVELGUDJVRPKDUU§GPHGE§GH Q¸GY¦QGLJDKXVK§OOVXWJLIWHURFKK\UDQ'¦UWLOOV§¦UERVWDGVELGUDJHWVDQGHODY

5LNVUHYLVLRQHQ

Bilaga

KXVK§OOHQVIDNWLVNDERVWDGVNRVWQDGS§XQJHI¦UVDPPDQLY§VRPWLGLJDUH 6DPPDQWDJHWKDUDOOWV§GHHNRQRPLVNDI¸UXWV¦WWQLQJDUQDI¸UV¦PUDWVRPKXVK§OOHQV XWJLIWHUEHU¦NQDVXWLIU§QQRUPDODKXVK§OOVXWJLIWHUPHQ¦UG¦UHPRWOLNDUWDGHRP XWJLIWHUQDEHU¦NQDVXWLIU§QQ¸GY¦QGLJDKXVK§OOVXWJLIWHU

5LNVUHYLVLRQHQNRQVWDWHUDUDWW¦YHQDQGUDI¸UXWV¦WWQLQJDUI¸UDWWERVWDGVELGUDJHWVND JHP¸MOLJKHWDWWHIWHUIU§JDHQJRGRFKWLOOU¦FNOLJWU\POLJERVWDGKDUI¸UV¦PUDWV%ODQG DQQDWKDUEDUQKXVK§OOHQLJHQRPVQLWWIOHUEDUQM¦PI¸UWPHGWLGLJDUH'¦UWLOOKDU DQGHOHQK\UHVU¦WWHUDYERVWDGVEHVW§QGHWPLQVNDWYLONHWPLQVNDUXWEXGHWDYGHQ XSSO§WHOVHIRUPVRPGHDOOUDIOHVWDKXVK§OOPHGERVWDGVELGUDJERUL+XVK§OOPHG ERVWDGVELGUDJKDUGHVVXWRPVHGDQWLGLJDUHHQQDFNGHOM¦PI¸UWPHGDQGUDKXVK§OO JHQRPDWWYLVVDK\UHVY¦UGDULQWHDFFHSWHUDUERVWDGVELGUDJHWVRPLQNRPVWQ¦UGHJ¸U HQEHG¸PQLQJPRWLQNRPVWNUDYHWI¸UQ\DK\UHVJ¦VWHU

)¸UXWV¦WWQLQJDUQDKDUI¸UV¦PUDWVVDPWLGLJWVRPERVWDGVELGUDJHWVVW\UQLQJPRWHQ YLVVW\SDYERVWDGVNRQVXPWLRQKDUPLQVNDW6W\UQLQJHQKDUPLQVNDWHIWHUVRP ELGUDJHWI¸UERVWDGVNRVWQDGHQXWJ¸UHQPLQGUHGHODYGHWWRWDODERVWDGVELGUDJHW '¦UWLOOKDUELGUDJHWI¸UERVWDGVNRVWQDGHQLQWHI¸OMWPHGLK\UHVXWYHFNOLQJHQ%LGUDJHW I¸UERVWDGVNRVWQDGHQEOLUV§OHGHVLSULQFLSGHWVDPPDI¸UHWWKXVK§OORDYVHWWYLONHQW\S DYERHQGHRFKG¦UPHGERVWDGVNRVWQDGVRPHWWKXVK§OOKDU

6DPPDQWDJHWNDQDOOWV§GHQI¸UV¦PUDGHERVWDGVSROLWLVNDP§OXSSI\OOHOVHQEHURS§DWW ERVWDGVELGUDJHWLO¦JUHJUDGVW\UPRWWLOOU¦FNOLJWU\POLJDERVW¦GHURFKS§DWW I¸UXWV¦WWQLQJDUQDDWWHIWHUIU§JDHQWLOOU¦FNOLJWU\POLJERVWDGI¸UV¦PUDWV

ƗǡƓ ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊÿÃĤĉĞĘêňĬĞĉŚĉŒěÃȊĤÙĞŠňňÿŽĞĞêĞŒêȊąÃŋȊ ÿĶŋÞÒŚŚŋÃŚŒȊ

5LNVUHYLVLRQHQEHG¸PHUDWWERVWDGVELGUDJHWQXE¦WWUHQ§UGHWIDPLOMHSROLWLVNDP§OHW RPJRGHNRQRPLVNOHYQDGVVWDQGDUGM¦PI¸UWPHGWLGLJDUH%HG¸PQLQJHQJUXQGDU 5LNVUHYLVLRQHQLDWWGHW¦UHQO¦JUHDQGHODYLQGLYLGHULEDUQKXVK§OOPHG ERVWDGVELGUDJVRPOHYHULDEVROXWIDWWLJGRPLVOXWHWDYJUDQVNQLQJVSHULRGHQ¦QL E¸UMDQ'HVVXWRPKM¦OSHUERVWDGVELGUDJHWHQK¸JUHDQGHODYLQGLYLGHULEDUQKXVK§OO XUDEVROXWIDWWLJGRP

%RVWDGVELGUDJHWVELGUDJWLOOPLQVNQLQJDYVNLOOQDGHUQDLHNRQRPLVNDYLOONRUPHOODQ KXVK§OOPHGRFKXWDQEDUQKDUYDULHUDWXQGHUJUDQVNQLQJVSHULRGHQRFKYLVDULQWHS§ Q§JRQW\GOLJI¸UV¦PULQJHOOHUI¸UE¦WWULQJ8WM¦PQLQJHQLHNRQRPLVNDYLOONRUKDUYDULW OLNDVWRUSHUVDWVDGNURQDYLONHWLQQHE¦UDWWPLQVNQLQJHQDYVNLOOQDGHUQDL HNRQRPLVNDYLOONRULK¸JJUDGEHURUS§KXUVWRUDXWJLIWHUQD¦U

8QGHUJUDQVNQLQJVSHULRGHQKDUERVWDGVELGUDJHWLK¸JUHXWVWU¦FNQLQJI¸UGHODWVWLOO EDUQKXVK§OOPHGO¦JUHLQNRPVWHU$QOHGQLQJHQ¦UEODQGDQQDWDWWGHLQNRPVWJU¦QVHU VRPJ¦OOHUI¸UQ¦UERVWDGVELGUDJHWU¦NQDVDYLQWHKDUI¸OMWPHGLQNRPVWXWYHFNOLQJHQL 6YHULJHRFKDWWELGUDJVEHORSSHWSHUEDUQKDUK¸MWVI¸UGHKXVK§OOVRPIRUWVDWWI§U ERVWDGVELGUDJ1¦UKXVK§OOHQVLQNRPVWHU¸NDUVDPWLGLJWVRPLQNRPVWJU¦QVHUQD¦U

5LNVUHYLVLRQHQ

Bilaga

GHVDPPDNRPPHUG¦UI¸UYLVVDKXVK§OOVERVWDGVELGUDJDWWPLQVNDPHGDQDQGUD KXVK§OOLQWHO¦QJUHNYDOLILFHUDUVLJI¸UERVWDGVELGUDJ'HWILQQVV§OHGHVHQLQE\JJG RPI¸UGHODQGHIXQNWLRQLERVWDGVELGUDJHWVXWIRUPQLQJJHQRPDWWLQNRPVWJU¦QVHUQD LQWH¦ULQGH[HUDGHHQOLJWLQNRPVWXWYHFNOLQJHQ8WJLIWHUQDI¸UERVWDGVELGUDJHW PLQVNDUQ¦UYLVVDKXVK§OOI§UPLQGUHHOOHULQJHWERVWDGVELGUDJYLONHWIULJ¸U HNRQRPLVNDUHVXUVHU2PGHVVDUHVXUVHUDQY¦QGVI¸UDWWK¸MDERVWDGVELGUDJHWI¸UGH KXVK§OOVRPIRUWVDWWNYDOLILFHUDUVLJLQQHE¦UGHWDWWEHILQWOLJDUHVXUVHUDQY¦QGVPHU HIIHNWLYWI¸UDWWLK¸JUHJUDGWU¦IIDRFKVW¸WWDKXVK§OOVRPLQWHOHYHUPHGJRG HNRQRPLVNOHYQDGVVWDQGDUG

ƗǡƔ êĀêŋĉĥĀêĥȊąÃŋȊĉĥŚêȊŒÒěêŋŒŚÒĞĞŚȊÃŚŚȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊĥÙŋȊŒĉŚŚȊ ÞĬŒŚÃåŒňĬĞĉŚĉŒěÃȊŒŽÿŚêȊ

5LNVUHYLVLRQHQEHG¸PHUDWWUHJHULQJHQVXSSI¸OMQLQJRFK§WHUUDSSRUWHULQJDYGHW IDPLOMHSROLWLVNDV\IWHWKDUYDULWWLOOU¦FNOLJPHQDWWXSSI¸OMQLQJHQRFK §WHUUDSSRUWHULQJHQKDUYLVVDEULVWHUYDGJ¦OOHUGHWERVWDGVSROLWLVNDV\IWHW5HJHULQJHQ KDUNRQWLQXHUOLJWI¸OMWXSSGHQIDPLOMHSROLWLVNDP§OXSSI\OOHOVHQIU¦PVWLQRPUDPHQ I¸UKHODGHQHNRQRPLVNDIDPLOMHSROLWLNHQ'HQERVWDGVSROLWLVNDP§OXSSI\OOHOVHQKDU I¸OMWVXSSLO¦JUHXWVWU¦FNQLQJ‡WHUUDSSRUWHULQJHQDYGHWIDPLOMHSROLWLVNDV\IWHWKDU OLNWXSSI¸OMQLQJHQYDULWWLOOU¦FNOLJPHGDQGHQERVWDGVSROLWLVND§WHUUDSSRUWHULQJHQ YDULWV¦PUHXQGHUVHQDUHGHODUDYJUDQVNQLQJVSHULRGHQ5HJHULQJVNDQVOLHWXSSJHUDWW GHWEHURUS§DWWXWJLIWVRPU§GHG¦UERVWDGVELGUDJHWLQJ§UVDNQDUERVWDGVSROLWLVND P§OVRPVND§WHUUDSSRUWHUDVYLONHW¦ULOLQMHPHGKXUEXGJHWODJHQ¦UIRUPXOHUDG 5LNVUHYLVLRQHQEHG¸PHUDWW¦YHQRPGHWERVWDGVSROLWLVNDV\IWHWPHGERVWDGVELGUDJHW LQWH¦UGLUHNWNRSSODGHWLOOGHWVSHFLILNDXWJLIWVRPU§GHWV§I¸UKLQGUDUGHWLQWH UHJHULQJHQDWW§WHUUDSSRUWHUDP§OXSSI\OOHOVHQWLOOULNVGDJHQ5LNVUHYLVLRQHQEHG¸PHU DWWUHJHULQJHQERUGHKDLQIRUPHUDWULNVGDJHQRPGHQI¸UV¦PUDGHERVWDGVSROLWLVND P§OXSSI\OOHOVHQDYERVWDGVELGUDJHWV¦UVNLOWPRWEDNJUXQGDYDWWULNVGDJHQWLGLJDUH XWWDODWDWWI¸U¦QGULQJDULP§OXSSI\OOHOVHQVNXOOHUDSSRUWHUDV

5HJHULQJHQKDU§WHUNRPPLWWLOOULNVGDJHQPHGI¸UVODJS§I¸U¦QGULQJDUL ERVWDGVELGUDJHWI¸UDWW§WJ¦UGDEULVWDQGHIDPLOMHSROLWLVNP§OXSSI\OOHOVH'¦UHPRWKDU UHJHULQJHQHQGDVWJHQRPI¸UWHWWI§WDOI¸U¦QGULQJDUVRPNQ\WHUDQWLOOGHW ERVWDGVSROLWLVNDV\IWHW5LNVUHYLVLRQHQEHG¸PHUDWWGHVVDI¸U¦QGULQJDULQWHVW\UPRW HQE¦WWUHERVWDGVSROLWLVNP§OXSSI\OOHOVH¦YHQRPGHVW¦UNHUHNRQRPLQI¸UKXVK§OO PHGERVWDGVELGUDJ6DPPDQWDJHWKDUUHJHULQJHQLQWHV¦NHUVW¦OOWDWWERVWDGVELGUDJHW XSSI\OOHUVLWWERVWDGVSROLWLVNDV\IWH'¦UHPRWEHG¸PHU5LNVUHYLVLRQHQDWWUHJHULQJHQ KDUV¦NHUVW¦OOWDWWERVWDGVELGUDJHWXSSI\OOHUVLWWIDPLOMHSROLWLVNDV\IWH

5LNVUHYLVLRQHQ

Bilaga

Ɨǡƕ ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊåêĞÃåêȊŒŽÿŚêȊĀĶŋȊåêŚȊŒŶÙŋÃŋêȊÃŚŚȊŠňňĥÙȊ ĤÙĞêĥȊ

'HWKDULWLGLJDUHXWUHGQLQJDUVDPWLJUDQVNQLQJDUDY5LNVUHYLVLRQHQNRQVWDWHUDWVDWW ERVWDGVELGUDJHWI¸UVNMXWLWVPHU§WGHWIDPLOMHSROLWLVNDV\IWHW,GHQQDJUDQVNQLQJJ¸U 5LNVUHYLVLRQHQVDPPDEHG¸PQLQJ5HJHULQJHQKDUWDJLWIUDPI¸UVODJS§ I¸U¦QGULQJDULERVWDGVELGUDJHWI¸UDWWXSSQ§GHWIDPLOMHSROLWLVNDV\IWHWPHQG¦UHPRW LQWHI¸UGHWERVWDGVSROLWLVNDV\IWHW)¸U¦QGULQJDUQDKDUJMRUWDWWERVWDGVELGUDJHWKDU I¸OMWPHGLNRVWQDGVXWYHFNOLQJHQLVDPK¦OOHWPHQGHWKDUVDPWLGLJWJMRUWDWWHQ PLQGUHGHODYERVWDGVELGUDJHWEHURUDYERVWDGHQVNRVWQDGRFKVWRUOHN'HVVXWRPKDU NRSSOLQJHQPHOODQERVWDGHQVNRVWQDGRFKVWRUOHNHQS§ELGUDJHWEOLYLWVYDJDUHLGHQQD GHO)¸UVNMXWQLQJHQ§WERVWDGVELGUDJHWVIDPLOMHSROLWLVNDV\IWHKDUVNHWWXQGHUVDPPD WLGVSHULRGVRPGHQERVWDGVSROLWLVNDP§OXSSI\OOHOVHQI¸UV¦PUDWV5LNVUHYLVLRQHQ EHG¸PHUDWWI¸U¦QGULQJDUQDLERVWDGVELGUDJHWLQWHKDUDYKM¦OSWGHQI¸UV¦PUDGH ERVWDGVSROLWLVNDP§OXSSI\OOHOVHQXWDQDWWGHWILQQVHQULVNDWWGHVQDUDUHKDUI¸UVW¦UNW GHP

'HI¸U¦QGULQJDULERVWDGVELGUDJHWVRPKDUJHQRPI¸UWVKDUPRWLYHUDWVPHGDWWVW¦UND HNRQRPLQI¸UHNRQRPLVNWXWVDWWDKXVK§OOEDUQV§Y¦OVRPXQJGRPVKXVK§OO )¸U¦QGULQJDUQDLERVWDGVELGUDJHWKDULQWHJHQRPI¸UWVPHGHWWXWWDODWV\IWHDWWPLQVND VW\UQLQJHQDYKXVK§OOHQVERVWDGVNRQVXPWLRQ5LNVUHYLVLRQHQEHG¸PHUDWWGHWWD DNWXDOLVHUDUIU§JDQRPKXUXYLGDGHWY§V\IWHQDE¸UILQQDVLHQRFKVDPPDI¸UP§Q YLONHWEHKDQGODGHVLXWUHGQLQJHQRPERVWDGVELGUDJRFKXQGHUK§OOVVW¸G5LVNHQ¦UDWW P§OXSSI\OOHOVHQDYGHWHQDV\IWHWI¸UV¦PUDVQ¦UI¸U¦QGULQJDUJHQRPI¸UVI¸UDWWELGUD WLOOGHWDQGUDV\IWHW2PH[HPSHOYLVVW\UQLQJHQPRWHQJRGRFKWLOOU¦FNOLJWU\POLJ ERVWDG¸NDGHVNXOOHGHWNXQQDLQQHE¦UDDWWERVWDGVELGUDJHWEOLUPLQGUHWU¦IIV¦NHUW PRWEDUQKXVK§OOVRP¦ULEHKRYDYHNRQRPLVNWVW¸GPHQVRPLQWHKDUP¸MOLJKHWDWW HIWHUIU§JDERVW¦GHUVRPPRWVYDUDUGHUDVEHKRY

(Q\WWHUOLJDUHIDNWRULERVWDGVELGUDJHWVNRQVWUXNWLRQ¦UKXUP\FNHWQLY§QS§ELGUDJHW ¸NDUPHGDQWDOHWEDUQ,GDJJHUGHWI¸UVWDEDUQHWHWWVWRUWELGUDJPHQGHWDQGUDRFK WUHGMHEDUQHWJHUHQGDVWHQPLQGUH¸NQLQJDYELGUDJHWRFK\WWHUOLJDUHEDUQS§YHUNDU LQWHELGUDJHWVQLY§'HWOHGHUWLOODWWERVWDGVELGUDJHWLVLQXWIRUPQLQJ¦UPLQGUH HIIHNWLYWI¸UDWWXSSQ§E§GHGHWIDPLOMHRFKERVWDGVSROLWLVNDV\IWHWI¸UVW¸UUH EDUQKXVK§OO'HW¦URFNV§GHVW¸UUHEDUQKXVK§OOHQVRP¦UPHVWWU§QJERGGDRFKL VW¸UUHXWVWU¦FNQLQJOHYHULDEVROXWIDWWLJGRP

8W¸YHUERVWDGVELGUDJHWVWY§V\IWHQKDUERVWDGVELGUDJHWJHQRPGHWWLOOI¦OOLJD WLOO¦JJVELGUDJHWI§WWHWWWUHGMHV\IWHYLONHW¦UDWWVW¸WWDUHVXUVVYDJDKXVK§OOL HNRQRPLVNWVY§UDWLGHU5LNVUHYLVLRQHQEHG¸PHUDWWERVWDGVELGUDJHWKDUIOHUD EHVW¦PPHOVHUVRPNDQYDUDPLQGUHO¦PSOLJDXWLIU§QV\IWHWDWWVW¸WWDUHVXUVVYDJD KXVK§OOLHNRQRPLVNWVY§UDWLGHU'HWJ¦OOHUE§GHUHJHOYHUNHWI¸UYLONDKXVK§OOVRPNDQ I§ERVWDGVELGUDJRFKKXUVWRUWELGUDJHWEOLU([HPSHOYLVEHURUQLY§QS§ ERVWDGVELGUDJHWRFKG¦UPHGWLOO¦JJVELGUDJHWEODQGDQQDWS§KXUVWRUWKXVK§OOHWERU

5LNVUHYLVLRQHQ

Bilaga

9LGDUHEHK¸YHUP§OJUXSSHQI¸UGHWWUHGMHV\IWHWLQWHQ¸GY¦QGLJWYLVYDUDGHQVDPPD VRPI¸UGHUHGDQH[LVWHUDQGHV\IWHQD%RVWDGVELGUDJHWPHGEDUQHOOHU XQJGRPVKXVK§OOVRPP§OJUXSSYDUGRFNGHWVWDWOLJWWLOOJ¦QJOLJDPHGOHWI¸UDWWQ§ §WPLQVWRQHHQGHODYGHUHVXUVVYDJDKXVK§OOHQ'HWWLOOI¦OOLJDWLOO¦JJVELGUDJHWJLFNWLOO EDUQKXVK§OOPHGDQDQGUDHNRQRPLVNWXWVDWWDJUXSSHULQWHILFNQ§JRWELGUDJ†YHQ RPLQWHQWLRQHQ¦UDWWHQGDVWVW¸WWDEDUQKXVK§OOV§LQQHE¦UERVWDGVELGUDJHWV EHJU¦QVQLQJDUDWWEDUDYLVVDUHVXUVVYDJDKXVK§OONDQQ§V%HKRYHWDYDWWDJHUDVQDEEW ¦UHWWUHOHYDQWVN¦OWLOODWWQ\WWMDEHILQWOLJDI¸UP§QHUPHQJLYHWDWWEHKRYHWDYDWWVW¸WWD HNRQRPLVNWVYDJDKXVK§OONYDUVW§WW¸YHUHQO¦QJUHWLGILQQVGHWVN¦ODWWVH¸YHUYLOND DOWHUQDWLYDO¸VQLQJDURFKNRQVWUXNWLRQHUVRP¦UP¸MOLJDRFKE¦WWUHDQSDVVDGHWLOO V\IWHW

ƗǡƖ êěĬĤĤêĥåÃŚĉĬĥêŋȊ

5LNVUHYLVLRQHQO¦PQDUI¸OMDQGHUHNRPPHQGDWLRQHUWLOOUHJHULQJHQ

x 6H¸YHUERVWDGVELGUDJHWVXWIRUPQLQJI¸UDWWP¸MOLJJ¸UDHQE¦WWUH

P§OXSSI\OOHOVH˜YHUV\QHQNDQEODQGDQQDWLQNOXGHUD

R RPGHW¦UO¦PSOLJWDWWE§GHGHWERVWDGVSROLWLVNDRFKGHWIDPLOMHSROLWLVND

V\IWHWOLJJHULVDPPDI¸UP§Q

R KXUGHQERVWDGVSROLWLVNDP§OXSSI\OOHOVHQNDQVW¦UNDVH[HPSHOYLVJHQRPDWW

ERVWDGVNRVWQDGVLQWHUYDOOHWI¸OMHUPHGLK\UHVXWYHFNOLQJHQ x 6H¸YHURPERVWDGVELGUDJHW¦UHQO¦PSOLJI¸UP§QI¸UDWWVW¸WWDHNRQRPLVNW VYDJDKXVK§OOLHNRQRPLVNWVY§UDWLGHU x )¸OM§WHUNRPPDQGHXSSERVWDGVELGUDJHWVP§OXSSI\OOHOVHYDGDYVHUE§GH IDPLOMHRFKERVWDGVSROLWLNRFK§WHUUDSSRUWHUDYLGEHKRYI¸U¦QGULQJDUWLOO ULNVGDJHQ8SSI¸OMQLQJHQE¸UEODQGDQQDWLQNOXGHUDXWYHFNOLQJHQDY WU§QJERGGKHWKRVKXVK§OOPHGERVWDGVELGUDJ

5LNVUHYLVLRQHQ

Bilaga

êÿêŋêĥŒĞĉŒŚÃȊ

XĉŚŚêŋÃŚŠŋȊ

%RYHUNHW%RVWDGVPDUNQDGVHQN¦WHQñ %RYHUNHW%RVWDGVVWDQGDUGPPI¸UEDUQIDPLOMHUPHGERVWDGVELGUDJ )¸UV¦NULQJVNDVVDQ%DUQKXVK§OOHQVHNRQRPLñ5HVXOWDWLQGLNDWRUHUI¸UGHQHNRQRPLVND

IDPLOMHSROLWLNHQ

)¸UV¦NULQJVNDVVDQ%DUQKXVK§OOHQVHNRQRPLñ5HVXOWDWLQGLNDWRUHUI¸UGHQHNRQRPLVND

IDPLOMHSROLWLNHQ

5LNVUHYLVLRQHQ%RVWDGVELGUDJHWñXUHWWI¸UGHOQLQJVRFKDUEHWVPDUNQDGVSHUVSHNWLY5L5

5LNVUHYLVLRQHQ7U§QJERGGKHWñNRQVHNYHQVHUI¸UK¦OVDRFKVNROUHVXOWDW5L5 5LNVUHYLVLRQHQ‡WHUNUDYDYERVWDGVELGUDJñO¦WWDWWJ¸UDIHO5L5 6&%$WWP¦WDIDWWLJGRP

ŋŚĉěĞÃŋȊ

(QVWU¸P˜VW&ö(FRQRPLFLQFHQWLYHV+RXVLQJDOORZDQFHDQGKRXVLQJ FRQVXPSWLRQ$QXQLQWHQGHGFRQVHTXHQFHRIDVKLIWLQKRXVLQJSROLF\÷-RXUQDORI +RXVLQJ(FRQRPLFVYRO

šŚŋêåĥĉĥĀÃŋȊ

6288UIDWWLJGRPVI¦OODQ 628)RUWVDWWI¸U¦OGUDUñRPDQVYDUHNRQRPLRFKVDPDUEHWHI¸UEDUQHWVVNXOO 6281¦VWDVWHJS§Y¦JHQPRWHQPHUM¦POLNK¦OVD 6287U¦IIV¦NHUW 6286¦QNWU¸VNHOQWLOOHQJRGERVWDG

ĉěŒåÃĀŒŚŋŽßěȊ

'LU 'LU 'LU 'V(WWE¦WWUHXQGHUODJI¸UDWWEHG¸PDERVWDGVEULVWHQ

5LNVUHYLVLRQHQ

Bilaga

3URS1\DUHJOHUI¸UERVWDGVELGUDJEHW%R8UVNU

3URS%XGJHWSURSRVLWLRQI¸U 3URS%XGJHWSURSRVLWLRQI¸U 3URS%XGJHWSURSRVLWLRQI¸U 3URS†QGUDGHUHJOHUI¸UERVWDGVELGUDJEHW%R8UVNU

3URS%XGJHWSURSRVLWLRQI¸U 3URS§UVHNRQRPLVNDY§USURSRVLWLRQEHW.8UVNU

3URS%XGJHWSURSRVLWLRQI¸UEHW&8UVNU 3URS2IIHQWOLJI¸UYDOWQLQJI¸UGHPRNUDWLGHODNWLJKHWRFKWLOOY¦[WEHW )L8UVNU 3URS%XGJHWSURSRVLWLRQI¸UEHW6I8UVNU 3URS%XGJHWSURSRVLWLRQI¸UEHW6I8UVNU 3URS%XGJHWSURSRVLWLRQI¸UEHW6I8UVNU 3URS%XGJHWSURSRVLWLRQI¸UEHW6I8UVNU 3URS1\WWV¦UVNLOWELGUDJLQRPERVWDGVELGUDJHWI¸UEDUQVRPERUY¦[HOYLVEHW 6I8UVNU 3URS%XGJHWSURSRVLWLRQI¸U 3URS([WUD¦QGULQJVEXGJHWI¸Uñ6W¸GWLOOK¦OVRRFKVMXNY§UGHQ XWELOGQLQJVLQVDWVHURFKDQGUD§WJ¦UGHUPHGDQOHGQLQJDYFRURQDYLUXVHWEHW )L8UVNU 3URS%XGJHWSURSRVLWLRQI¸U 3URS([WUD¦QGULQJVEXGJHWI¸Uñ9§U¦QGULQJVEXGJHWI¸URFKVW¸G WLOO8NUDLQDEHW)L8UVNU 3URS%XGJHWSURSRVLWLRQI¸UEHW6I8UVNU 3URS9§U¦QGULQJVEXGJHWI¸UEHW)L8UVNU 3URS%XGJHWSURSRVLWLRQI¸UEHW6I8UVNU 3URS9§U¦QGULQJVEXGJHWI¸UEHW)L8UVNU

5LNVUHYLVLRQHQ

Bilaga

5HJHULQJVEHVOXW66)8SSGUDJDYVHHQGHERVWDGVVWDQGDUGPPI¸U

EDUQIDPLOMHUPHGRFKXWDQERVWDGVELGUDJ

5HJHULQJVEHVOXW66)66)5HJOHULQJVEUHYI¸UEXGJHW§UHW

DYVHHQGH,QVSHNWLRQHQI¸UVRFLDOI¸UV¦NULQJHQ

XÃĀŒŚĉÿŚĥĉĥĀȊ

/DJHQRPYLVDNRPPXQDODEHIRJHQKHWHU %XGJHWODJHQ 6RFLDOI¸UV¦NULQJVEDONHQ 6RFLDOWM¦QVWODJHQ

5LNVUHYLVLRQHQ

Bilaga

ĉĞÃĀÃȊƒǡȊBŠŋȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊÞêŋÒěĥÃŒȊ

%RVWDGVELGUDJHW¦UHQERV¦WWQLQJVEDVHUDGRFKLQNRPVWSU¸YDG VRFLDOI¸UV¦NULQJVI¸UP§QPHGEDUQKXVK§OORFKXQJGRPDUñ§UVRPLQWHKDUEDUQ VRPP§OJUXSS

”ÃÞêĞĞȊƔȊ_ĉŶÙĥȊňÙȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊÿĶŋȊÞÃŋĥąŠŒąÙĞĞȊŠŚĉÿŋÙĥȊÃĥŚÃĞêŚȊÞÃŋĥȊĬßąȊŶĉŒŚêĞŒêĀŋÃåȊŒÃĤŚȊ

ąŠŋȊŒŚĬŋȊåêĞȊÃŶȊÞĬŒŚÃåŒěĬŒŚĥÃåêĥȊŒĬĤȊÒŋȊÞĉåŋÃĀŒĀŋŠĥåÃĥåêȊ

ĥŚÃĞȊÞÃŋĥȊ BêĤĤÃŶÃŋÃĥåêȊ ¯ÒżêĞŶĉŒŚȊÞĬêĥåêȊ ”ĉåŶĉŒŚȊÞĬêĥåêȊ ƖƑȊɃȊÃŶȊÞĬŒŚÃåŒǸ ěĬŒŚĥÃåêĥȊĤêĞĞÃĥȊ

ƒȊ ƒȊƖƑƑȊ ƒȊƔƑƑȊ ƖƑƑȊ ƒȊƕƑƑȊĬßąȊƖȊƔƑƑȊ ƓȊ ƓȊƑƑƑȊ ƒȊƗƑƑȊ ƗƑƑȊ ƒȊƕƑƑȊĬßąȊƖȊƚƑƑȊ ƔȊ ƓȊƗƖƑȊ ƓȊƒƑƑȊ ƘƑƑȊ ƒȊƕƑƑȊĬßąȊƗȊƗƑƑȊ ĥĤǡǣȊ”ŶÙȊąêĤĤÃŶÃŋÃĥåêȊÞÃŋĥȊĀêŋȊŚĬŚÃĞŚȊƓȊƑƑƑȊěŋĬĥĬŋǢȊĉĥŚêȊƓȊƑƑƑȊǬȊƓǡȊFĥŚêŋŶÃĞĞêŚȊÿĶŋȊŶĉĞěêĥȊÞĬŒŚÃåŒěĬŒŚĥÃåȊŒĬĤȊ ÒŋȊÞĉåŋÃĀŒĀŋŠĥåÃĥåêȊĉĥĥêÞÒŋȊÃŚŚȊêĥåÃŒŚȊÞĬŒŚÃåŒěĬŒŚĥÃåêŋȊĤêĞĞÃĥȊƒȊƕƑƑȊĬßąȊƖȊƔƑƑȊěŋĬĥĬŋȊŋÒěĥÃŒȊĉȊÞêŋÒěĥĉĥĀêĥȊ ÃŶȊąŠŋȊŒŚĬŋŚȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊÞĞĉŋȊÿĶŋȊêŚŚȊÞÃŋĥąŠŒąÙĞĞȊĤêåȊƒȊÞÃŋĥǡȊŋȊÞĬŒŚÃåŒěĬŒŚĥÃåêĥȊƔȊƑƑƑȊěŋĬĥĬŋȊÒŋȊŒÙĞêåêŒȊ

ƖƑȊňŋĬßêĥŚȊÃŶȊƒȊƗƑƑȊěŋĬĥĬŋȊÞĉåŋÃĀŒĀŋŠĥåÃĥåêȊDzƔȊƑƑƑǺƒȊƕƑƑdzǡȊȊ

)¸UEDUQKXVK§OOG¦UGHWVDPWLGLJWILQQVKHPPDYDUDQGHY¦[HOYLVWRFKHOOHUWLGYLVW ERHQGHEDUQEHU¦NQDVELGUDJHWXWLIU§QNRQVWHOODWLRQHQDYEDUQHQOLJWWDEHOO

”ÃÞêĞĞȊƕȊ_ĉŶÙĥȊňÙȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊŠŚĉÿŋÙĥȊĬĞĉěÃȊěĬĥŒŚêĞĞÃŚĉĬĥêŋȊÃŶȊÃĥŚÃĞêŚȊÞÃŋĥȊĬßąȊŶĉŒŚêĞŒêĀŋÃåȊȊ

ĥŚÃĞȊ BêĤĤÃǸ ¯ÒżêĞŶĉŒŚȊ ”ĉåŶĉŒŚȊ BêĤĤÃǸ ¯ÒżêĞŶĉŒŚȊ ”ĉåŶĉŒŚȊ ŒŠĤĤÃȊ ÞÃŋĥȊ ŶÃŋÃĥåêȊ DzÞÃŋĥdzȊ DzÞÃŋĥdzȊ ŶÃŋÃĥåêȊ DzÞĉåŋÃĀdzȊ DzÞĉåŋÃĀdzȊ DzÞĉåŋÃĀdzȊ DzÞÃŋĥdzȊ DzÞĉåŋÃĀdzȊ

ƓȊ ƒȊ ƒȊ ƑȊ ƒȊƖƑƑȊ ƔƑƑȊ ƑȊ ƒȊƙƑƑȊ ƓȊ ƒȊ ƑȊ ƒȊ ƒȊƖƑƑȊ ƑȊ ƒƑƑȊ ƒȊƗƑƑȊ ƓȊ ƑȊ ƒȊ ƒȊ ƑȊ ƒȊƔƑƑȊ ƒƑƑȊ ƒȊƕƑƑȊ ƔȊ ƒȊ ƓȊ ƑȊ ƒȊƖƑƑȊ ƙƑƑȊ ƑȊ ƓȊƔƑƑȊ ƔȊ ƒȊ ƑȊ ƓȊ ƒȊƖƑƑȊ ƑȊ ƓƑƑȊ ƒȊƘƑƑȊ ƔȊ ƑȊ ƒȊ ƓȊ ƑȊ ƒȊƔƑƑȊ ƓƑƑȊ ƒȊƖƑƑȊ ƔȊ ƒȊ ƒȊ ƒȊ ƒȊƖƑƑȊ ƔƑƑȊ ƒƑƑȊ ƒȊƚƑƑȊ ƔȊ ƓȊ ƒȊ ƑȊ ƓȊƑƑƑȊ ƖƑƑȊ ƑȊ ƓȊƖƑƑȊ ƔȊ ƓȊ ƑȊ ƒȊ ƓȊƑƑƑȊ ƑȊ ƒƑƑȊ ƓȊƒƑƑȊ ƔȊ ƑȊ ƓȊ ƒȊ ƑȊ ƒȊƗƑƑȊ ƒƑƑȊ ƒȊƘƑƑȊ

5LNVUHYLVLRQHQ

Bilaga

”ÃÞêĞĞȊƖȊŒŚĶŋŒŚÃȊÞĬŒŚÃ匎ŚÃĥȊŒĬĤȊÒŋȊÞĉåŋÃĀŒĀŋŠĥåÃĥåêȊÿĶŋȊĬĞĉěÃȊŚŽňêŋȊÃŶȊąŠŒąÙĞĞȊ

ĥŚÃĞȊÞÃŋĥȊ ĉåŋÃĀŒĀŋŠĥåÃĥåêȊěŶĤȊ

ƒȊ ƙƑȊ ƓȊ ƒƑƑȊ ƔȊ ƒƓƑȊ ƕȊ ƒƕƑȊ ƖȪȊ ƒƗƑȊ šĥĀåĬĤÃŋȊƒƙǺƓƙȊÙŋȊ ƗƑȊ

VÒĞĞÃǣȊƚƘȊěÃňǡȊƓƑȊĬßąȊƓƙȊɉɉȊŒ<ǡȊȊ

ĥĤǡǣȊŋȊÞĬŒŚÃ匎ŚÃĥȊŒŚĶŋŋêȊÒĥȊåêĥȊÞĉåŋÃĀŒĀŋŠĥåÃĥåêȊěŶÃåŋÃŚĤêŚêŋĥȊŒÙȊÃŶŋÒěĥÃŒȊåêĥȊĶŶêŋŒŚĉĀÃĥåêȊŽŚÃĥȊÿŋÙĥȊ ĥĉŶÙĥȊňÙȊÞĬŒŚÃåŒÞĉåŋÃĀêŚǡȊfĤȊĥÙĀĬĥȊĉȊÞĬŒŚÃåŒÞĉåŋÃĀŒąŠŒąÙĞĞêŚȊąÃŋȊêĥȊÿŠĥěŚĉĬĥŒĥêåŒÒŚŚĥĉĥĀȊÞêĀŋÒĥŒÃŒȊĉĥŚêȊ

ÞĬŽŚÃĥȊŶĉåȊÞêŋÒěĥĉĥĀȊÃŶȊÞĬŒŚÃåŒěĬŒŚĥÃåêĥǡƒƖƔȊ

”ÃÞêĞĞȊƗȊ=ÃŋÃĥŚêŋÃŚȊĞÒĀŒŚÃȊÞĬŒŚÃåŒěĬŒŚĥÃåȊŒĬĤȊÒŋȊÞĉåŋÃĀŒĀŋŠĥåÃĥåêȊŶĉåȊĤĉĥŒěĥĉĥĀȊŠŚĉÿŋÙĥȊ

ÞĬŒŚÃ匎ŚÃĥȊ

ĥŚÃĞȊÞÃŋĥȊ =ÃŋÃĥŚĉĥĉŶÙȊ

ƒȊÞÃŋĥȊ ƔȊƑƑƑȊ ƓȊÞÃŋĥȊ ƔȊƔƑƑȊ ƔȊÞÃŋĥȊ ƔȊƗƑƑȊ ƕȊÞÃŋĥȊ ƔȊƚƑƑȊ ƖȪȊÞÃŋĥȊ ƕȊƓƑƑȊ

VÒĞĞÃǣȊƚƘȊěÃňǡȊƓƒȊɉȊŒ<ǡȊ‚ŋĬňǡȊƒƚƚƗǮƚƘǣƒƖƑǢȊŒǡȊƒƗƑȊÿÿǡȊȊ

ĥĤǡǣȊ#êŚŚÃȊĉĥĥêÞÒŋȊÃŚŚȊêŚŚȊÞÃŋĥąŠŒąÙĞĞȊĤêåȊƒȊÞÃŋĥȊĉĥŚêȊěÃĥȊÿÙȊêĥȊĞÒĀŋêȊÞĉåŋÃĀŒĀŋŠĥåÃĥåêȊÞĬŒŚÃåŒěĬŒŚĥÃåȊÒĥȊ ƔȊƑƑƑȊěŋĬĥĬŋȊÒŶêĥȊĬĤȊĤĉĥŒěĥĉĥĀêĥȊÃŶȊÞĬŒŚÃåŒěĬŒŚĥÃåêĥȊŠŚĉÿŋÙĥȊÞĬŽŚÃĥȊŒěŠĞĞêȊĤêåÿĶŋŚȊêĥȊÞĬŒŚÃåŒěĬŒŚĥÃåȊňÙȊ ŠĥåêŋȊƔȊƑƑƑȊěŋĬĥĬŋǡȊŋȊÞĬŒŚÃåŒěĬŒŚĥÃåêĥȊÿŋÙĥȊÞĶŋĘÃĥȊŠĥåêŋȊƔȊƑƑƑȊěŋĬĥĬŋȊŋÒěĥÃŒȊåêĥȊåÒŋêĤĬŚȊĉĥŚêȊŠňňȊŚĉĞĞȊ

ĀÃŋÃĥŚĉĥĉŶÙĥǡȊȊ

”ÃÞêĞĞȊƘȊFĥěĬĤŒŚĀŋÒĥŒêŋȊÿĶŋȊÞÃŋĥąŠŒąÙĞĞȊåÒŋȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊÃŶŋÒěĥÃŒȊĤêåȊƓƑȊňŋĬßêĥŚȊÃŶȊ

ĉĥěĬĤŒŚêĥȊĶŶêŋȊĀŋÒĥŒêĥǡȊ¯ĉŒÃŋȊĶěĥĉĥĀêĥȊÃŶȊĉĥěĬĤŒŚĀŋÒĥŒêŋĥÃȊŒĬĤȊĀêĥĬĤÿĶŋåêŒȊŠĥåêŋȊƓƑƒƘȊŚĉĞĞȊ ƓƑƓƒȊ

FĥěĬĤŒŚĀŋÒĥŒêŋȊÿŋǡĬǡĤǡȊÙŋȊ ŒÃĤĤÃĥÞĬêĥåêȊ (ĥŒÃĤŒŚÙêĥåêȊ

ƒƚƚƘǺƓƑƒƘȊ ƖƙȊƖƑƑȊ ƒƒƘȊƑƑƑȊ ƓƑƒƘȊ ƗƔȊƖƑƑȊ ƒƓƘȊƑƑƑȊ ƒȊĤÃŋŒȊƓƑƒƙȊ ƗƘȊƖƑƑȊ ƒƔƖȊƑƑƑȊ ƓƑƒƚȊ ƘƒȊƑƑƑȊ ƒƕƓȊƑƑƑȊ ƓƑƓƑȊ ƘƕȊƑƑƑȊ ƒƕƙȊƑƑƑȊ ƓƑƓƒȊ ƘƖȊƑƑƑȊ ƒƖƑȊƑƑƑȊȊ VÒĞĞÃǣȊ<ĶŋŒÒěŋĉĥĀŒěÃŒŒÃĥǢȊ¯ÒĀĞêåĥĉĥĀȊÞĬŒŚÃåŒÞĉåŋÃĀȊŚĉĞĞȊÞÃŋĥÿÃĤĉĞĘêŋȊĬßąȊŠĥĀåĬĤÃŋǢȊƓƑƑƕǢȊŒǡȊƙƙǡȊƚƘȊěÃňǡȊƒƖȊɉȊ

Œ<ǡȊ

6HNDSi6)%

5LNVUHYLVLRQHQ

Bilaga

”ÃÞêĞĞȊƙȊêĀŋÒĥŒĥĉĥĀÃŋȊĉȊÃĥåêĞêĥȊÃŶȊÞĬŒŚÃåŒěĬŒŚĥÃåêĥȊŒĬĤȊÒŋȊÞĉåŋÃĀŒĀŋŠĥåÃĥåêȊÿĶŋȊ

ŠĥĀåĬĤÃŋȊƒƙǺƓƙȊÙŋȊ

ĉåŋÃĀŒĀŋŠĥåÃĥåêȊěĬŒŚĥÃåŒĥĉŶÙêŋȊ ĥŚÃĞȊňŋĬßêĥŚȊÃŶȊÞĬŒŚÃåŒěĬŒŚĥÃåêĥȊȊ ŒĬĤȊÒŋȊÞĉåŋÃĀŒĀŋŠĥåÃĥåêȊ

ƒȊƙƑƑǺƓȊƗƑƑȊěŋȊ ƚƑȊňŋĬßêĥŚȊ ƓȊƗƑƑǺƔȊƗƑƑȊěŋȊ ƗƖȊňŋĬßêĥŚȊ

VÒĞĞÃǣȊƚƘȊěÃňǡȊƓƗȊɉȊŒ<ǡȊ

%RVWDGVELGUDJHWI¸UXQJGRPDUñ§UPLQVNDVPHGHQWUHGMHGHORPLQNRPVWHQ ¸YHUVWLJHUI¸UHQVDPVW§HQGHRFKNUI¸UPDNDUVDPERU 'HWLQQHE¦U DWWK¸JVWDLQNRPVWHQVRPJHUU¦WWWLOOERVWDGVELGUDJ¦UNU§UVRP HQVDPVW§HQGHRFKNU§UI¸UVDPPDQERHQGH

ƒƖƗ

(żêĤňêĞȊňÙȊąŠŋȊÞĬŒŚÃåŒÞĉåŋÃĀêŚȊÞêŋÒěĥÃŒ Ȋ

6RILDRFK-RKDQKDUHWWKHPPDYDUDQGHEDUQHWWEDUQVRPERUY¦[HOYLVRFKHWWVRPWLGYLV ERUKHPPD%RVWDGVNRVWQDGHQEHU¦NQDVWLOONURQRUSHUP§QDG6RILDV ELGUDJVJUXQGDQGHLQNRPVW%*,¦UNURQRURFK-RKDQVNURQRU )¸UV¦NULQJVNDVVDQVNDEHU¦NQDGHWSUHOLPLQ¦UDERVWDGVELGUDJHW,H[HPSOHWVDQY¦QGV LQNRPVWJU¦QVHQVRPJ¦OOGHPDUVñGHFHPEHU 6¦UVNLOWELGUDJI¸UKHPPDYDUDQGHEDUQ NU 6¦UVNLOWELGUDJI¸UY¦[HOYLVWERHQGHEDUQ NU 8PJ¦QJHVELGUDJ NU %RVWDGVGHOHQSURFHQW[ñ NU

0D[LPDOWELGUDJ NU

$YGUDJI¸ULQNRPVW SURFHQW[ñ NU

%LGUDJHIWHULQNRPVWDYGUDJ NU

'HWEOLULQJHWLQNRPVWDYGUDJI¸U6RILDHIWHUVRPKHQQHVLQNRPVWXQGHUVWLJHU NURQRU'HWSUHOLPLQ¦UDERVWDGVELGUDJHWEHWDODVXWPHGNURQRUSHUP§QDG

6HNDSi6)% )¸UV¦NULQJVNDVVDQ÷%RVWDGVELGUDJWLOOXQJDXQGHU§U÷K¦PWDG )¸UV¦NULQJVNDVVDQ9¦JOHGQLQJWLOOERVWDGVELGUDJWLOOEDUQIDPLOMHURFKXQJGRPDUV

5LNVUHYLVLRQHQ

Bilaga

(_Ȋ= _ŒV_F_=Œ ‚‚f ”Ȋ< _Ȋ FVŒ (¯FŒFf_(_

ĬŒŚÃåŒÞĉåŋÃĀêŚŒȊĤÙĞŠňňÿŽĞĞêĞŒêȊǺȊŚŋÙĥĀÞĬååąêŚȊĬßąȊ ÃÞŒĬĞŠŚȊÿÃŚŚĉĀåĬĤȊDz ĉ ȊƓƑƓƕǣƒƖdzȊ

5LNVUHYLVLRQHQKDUJUDQVNDWRPERVWDGVELGUDJHW¦UHƪHNWLYWXWIRUPDWLI¸UK§OODQGH WLOOGHVVERVWDGVRFKIDPLOMHSROLWLVNDV\IWHQ'HWERVWDGVSROLWLVNDV\IWHW¦UDWWJH UHVXUVVYDJDKXVK§OOP¸MOLJKHWDWWHIWHUIU§JDJRGDRFKWLOOU¦FNOLJWU\POLJDERVW¦GHU 'HWIDPLOMHSROLWLVNDV\IWHW¦UDWWEDUQKXVK§OOVNDI§HWWELGUDJWLOOHQJRGHNRQRPLVN OHYQDGVVWDQGDUGRFKDWWPLQVNDVNLOOQDGHUQDLHNRQRPLVNDYLOONRUPHOODQKXVK§OO PHGRFKXWDQEDUQ

%RVWDGVELGUDJHWVERVWDGVSROLWLVNDP§OXSSI\OOHOVHKDUI¸UV¦PUDWVHIWHUVRPGH KXVK§OOVRPI§UERVWDGVELGUDJLO¦JUHXWVWU¦FNQLQJERUWLOOU¦FNOLJWU\POLJW'HQ IDPLOMHSROLWLVNDP§OXSSI\OOHOVHQKDUG¦UHPRWI¸UE¦WWUDWVLRFKPHGDWWHQO¦JUHDQGHO EDUQKXVK§OOPHGERVWDGVELGUDJOHYHULDEVROXWIDWWLJGRP1¦UGHWJ¦OOHUELGUDJHWV EHW\GHOVHI¸UPLQVNDGHVNLOOQDGHULHNRQRPLVNDYLOONRUPHOODQKXVK§OOPHGRFKXWDQ EDUQHOOHULKXUJRGDERVW¦GHUKXVK§OOPHGERVWDGVELGUDJERULKDUP§OXSSI\OOHOVHQ LQWHI¸U¦QGUDWVQ¦PQY¦UWXQGHUGHQJUDQVNDGHSHULRGHQ

5LNVUHYLVLRQHQEHG¸PHUDWWERVWDGVELGUDJHWVWXGHODGHV\IWHJ¸UGHWVY§UDUHDWW XSSQ§GHE§GDV\IWHQDPHGELGUDJHW5LNVUHYLVLRQHQUHNRPPHQGHUDUEODQGDQQDW UHJHULQJHQDWWJ¸UDHQ¸YHUV\QDYERVWDGVELGUDJHWVXWIRUPQLQJI¸UDWWP¸MOLJJ¸UDHQ E¦WWUHP§OXSSI\OOHOVH

5LNVUHYLVLRQHQ ZZZULNVUHYLVLRQHQVH 6W(ULNVJDWDQ %R[6WRFNKROP

Socialdepartementet

Utdrag ur protokoll vid regeringssammanträde den 19 december 2024 Närvarande: Svantesson, ordförande, och statsråden Ankarberg Johansson, Edholm, Jonson, Strömmer, Forssmed, Tenje, Forssell, Slottner, M Persson, Wykman, Malmer Stenergard, Kullgren, Liljestrand, Brandberg, Bohlin, Carlson, Pourmokhtari, Dousa Föredragande: statsrådet Anna Tenje

Regeringen beslutar skrivelse Riksrevisionens rapport om bostadsbidragets måluppfyllelse