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2018 3>4K4.=54@5=85 D545@0;L=KE 3>AC40@AB25==KE >1@07>20B5;L=KE AB0=40@B>2 4>H:>;L=>3> >1@07>20=8O8=>1@=0C:8 >AA88, >@30=K 8A?>;=8B5;L=>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88, >ACI5AB2;ONI85 C?@02;5=85 2 AD5@5 >1@07>20=8O, >@30=K <5AB=>3> A0<>C?@02;5=8O A CG0AB85< @C:>2>48B5;59 4>H:>;L=KE >1@07>20B5;L=KE >@30=870F89, ?5403>38G5A:8E @01>B=8:>2 4>H:>;L=KE >1@07>20B5;L=KE >@30=870F892014 3>4C45;L=K9 25A G8A;5==>AB8 2>A?8B0==8:>2 4>H:>;L=KE >1@07>20B5;L=KE >@30=870F89 2 2>7@0AB5 >B 3 4> 7 ;5B, >E20G5==KE >1@07>20B5;L=K<8 ?@>3@0<<0<8 2 A>>B25BAB288 A D545@0;L=K< 3>AC40@AB25==K< >1@07>20B5;L=K< AB0=40@B>< 4>H:>;L=>3> >1@07>20=8O2 B>< G8A;5 0:BC0;870F8O (@07@01>B:0) >1@07>20B5;L=KE ?@>3@0<< 2 A>>B25BAB288 A> AB0=40@B0<8 4>H:>;L=>3> >1@07>20=8O@C:>2>48B5;8 4>H:>;L=KE >1@07>20B5;L=KE >@30=870F89, ?5403>38G5A:85 @01>B=8:8 4>H:>;L=KE >1@07>20B5;L=KE >@30=870F8915A?5G5=85 2KA>:>3> :0G5AB20 CA;C3 4>H:>;L=>3> >1@07>20=8O5.04@>2>5 >15A?5G5=85 A8AB5<K 4>H:>;L=>3> >1@07>20=8O:>@30=K 8A?>;=8B5;L=>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88, >ACI5AB2;ONI85 C?@02;5=85 2 AD5@5 >1@07>20=8O, >@30=K <5AB=>3> A0<>C?@02;5=8O A CG0AB85< @C:>2>48B5;59 >1@07>20B5;L=KE >@30=870F89 4>H:>;L=>3> >1@07>20=8O2014 - 2018 3>4KC45;L=K9 25A G8A;5==>AB8 ?5403>38G5A:8E @01>B=8:>2 4>H:>;L=>3> >1@07>20=8O, ?@>H54H8E ?5@5?>43>B>2:C 8;8 ?>2KH5=85 :20;8D8:0F88 ?> C:070==><C =0?@02;5=8N, 2 >1I59 G8A;5==>AB8 ?5403>38G5A:8E @01>B=8:>2 4>H:>;L=>3> >1@07>20=8O?>43>B>2:0, ?>2KH5=85 :20;8D8:0F88 8 ?5@5?>43>B>2:0 ?5403>38G5A:8E @01>B=8:>2 4>H:>;L=>3> >1@07>20=8O A CG5B>< 2=54@5=8O ?@>D5AA8>=0;L=>3> AB0=40@B0 5403>3 (?5403>38G5A:0O 45OB5;L=>ABL 2 AD5@5 4>H:>;L=>3>, =0G0;L=>3> >1I53>, >A=>2=>3> >1I53>, A@54=53> >1I53> >1@07>20=8O) (2>A?8B0B5;L, CG8B5;L)6.ACI5AB2;5=85 <5@>?@8OB89, =0?@02;5==KE =0 >?B8<870F8N @0AE>4>2 =0 >?;0BC B@C40 2A?><>30B5;L=>3>, 04<8=8AB@0B82=>- C?@02;5=G5A:>3> ?5@A>=0;0, 8AE>4O 87 ?@545;L=>9 4>;8 @0AE>4>2 =0 >?;0BC 8E B@C40 2 >1I5< D>=45 >?;0BK B@C40 =5 1>;55 40 ?@>F5=B>2>@30=K 8A?>;=8B5;L=>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88, >ACI5AB2;ONI85 C?@02;5=85 2 AD5@5 >1@07>20=8O, >@30=K <5AB=>3> A0<>C?@02;5=8O2014 - 2018 3>4K>B=>H5=85 A@54=5<5AOG=>9 70@01>B=>9 ?;0BK ?5403>38G5A:8E @01>B=8:>2 3>AC40@AB25==KE (<C=8F8?0;L=KE) >1@07>20B5;L=KE >@30=870F89 4>H:>;L=>3> >1@07>20=8O : A@54=59 70@01>B=>9 ?;0B5 2 >1I5< >1@07>20=88 A>>B25BAB2CNI53> @538>=0?B8<870F8O G8A;5==>AB8 ?> >B45;L=K< :0B53>@8O< ?5403>38G5A:8E @01>B=8:>2, >?@545;5==KE C:070<8 @57845=B0 >AA89A:>9 $545@0F88, A CG5B>< C25;8G5=8O ?@>872>48B5;L=>AB8 B@C40 8 ?@>2>48<KE 8=AB8BCF8>=0;L=KE 87<5=5=89G8A;5==>ABL 2>A?8B0==8:>2 2 @0AG5B5 =0 1 ?5403>38G5A:>3> @01>B=8:07. 07@01>B:0 8 2=54@5=85 A8AB5<K >F5=:8 :0G5AB20 4>H:>;L=>3> >1@07>20=8O:>@30=K 8A?>;=8B5;L=>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88, >ACI5AB2;ONI85 C?@02;5=85 2 AD5@5 >1@07>20=8O, >@30=K <5AB=>3> A0<>C?@02;5=8O A CG0AB85< @C:>2>48B5;59 4>H:>;L=KE >1@07>20B5;L=KE >@30=870F89, 8=>1@=0C:8 >AA882014 - 2018 3>4KG8A;> AC1J5:B>2 >AA89A:>9 $545@0F88, 2 :>B>@KE >F5=:0 45OB5;L=>AB8 4>H:>;L=KE >1@07>20B5;L=KE >@30=870F89, 8E @C:>2>48B5;59 8 >A=>2=KE :0B53>@89 @01>B=8:>2 >ACI5AB2;O5BAO =0 >A=>20=88 ?>:070B5;59 MDD5:B82=>AB8 45OB5;L=>AB8 ?>4254><AB25==KE 3>AC40@AB25==KE (<C=8F8?0;L=KE) >@30=870F89 4>H:>;L=>3> >1@07>20=8O =5 <5=55 G5< 2 80 ?@>F5=B>2 <C=8F8?0;L=KE >1@07>20=89@50;870F8O <5@>?@8OB89 ?> @0728B8N A8AB5<K =57028A8<>9 >F5=:8 :0G5AB20 @01>BK >1@07>20B5;L=KE >@30=870F89@07@01>B:0 (87<5=5=85) ?>:070B5;59 MDD5:B82=>AB8 45OB5;L=>AB8 ?>4254><AB25==KE 3>AC40@AB25==KE (<C=8F8?0;L=KE) >@30=870F89 4>H:>;L=>3> >1@07>20=8O, 8E @C:>2>48B5;59 8 >A=>2=KE :0B53>@89 @01>B=8:>22545=85 MDD5:B82=>3> :>=B@0:B0 2 4>H:>;L=>< >1@07>20=888. 07@01>B:0 8 2=54@5=85 <5E0=87<>2 MDD5:B82=>3> :>=B@0:B0 A ?5403>38G5A:8<8 @01>B=8:0<8 >@30=870F89 4>H:>;L=>3> >1@07>20=8O>@30=K 8A?>;=8B5;L=>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88, >ACI5AB2;ONI85 C?@02;5=85 2 AD5@5 >1@07>20=8O, >@30=K <5AB=>3> A0<>C?@02;5=8O A CG0AB85< @C:>2>48B5;59 4>H:>;L=KE >1@07>20B5;L=KE >@30=870F89, 8=>1@=0C:8 >AA882014 - 2018 3>4K>B=>H5=85 A@54=5<5AOG=>9 70@01>B=>9 ?;0BK ?5403>38G5A:8E @01>B=8:>2 3>AC40@AB25==KE (<C=8F8?0;L=KE) >1@07>20B5;L=KE >@30=870F89 4>H:>;L=>3> >1@07>20=8O : A@54=59 70@01>B=>9 ?;0B5 2 >1I5< >1@07>20=88 A>>B25BAB2CNI53> @538>=0!>25@H5=AB2>20=85 459AB2CNI8E <>45;59 0BB5AB0F88 ?5403>38G5A:8E @01>B=8:>2 >@30=870F89 4>H:>;L=>3> >1@07>20=8O A ?>A;54CNI8< 8E ?5@52>4>< =0 MDD5:B82=K9 :>=B@0:B708=B5@5A>20==K5 D545@0;L=K5 >@30=K 8A?>;=8B5;L=>9 2;0AB8, 8=>1@=0C:8 >AA88, >@30=K 8A?>;=8B5;L=>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88, >ACI5AB2;ONI85 C?@02;5=85 2 AD5@5 >1@07>20=8O, >@30=K <5AB=>3> A0<>C?@02;5=8O A CG0AB85< @C:>2>48B5;59 >1@07>20B5;L=KE >@30=870F89 4>H:>;L=>3> >1@07>20=8O4>;O ?5403>38G5A:8E @01>B=8:>2 4>H:>;L=KE >1@07>20B5;L=KE >@30=870F89, :>B>@K< ?@8 ?@>E>645=88 0BB5AB0F88 2 A>>B25BAB2CNI5< 3>4C ?@8A2>5=0 ?5@20O 8;8 2KAH0O :20;8D8:0F8>==0O :0B53>@8O@>2545=85 0BB5AB0F88 ?5403>38G5A:8E @01>B=8:>2 >@30=870F89 4>H:>;L=>3> >1@07>20=8O A ?>A;54CNI8< 8E ?5@52>4>< =0 MDD5:B82=K9 :>=B@0:B;0=8@>20=85 4>?>;=8B5;L=KE @0AE>4>2 <5AB=KE 1N465B>2 =0 ?>2KH5=85 >?;0BK B@C40 ?5403>38G5A:8E @01>B=8:>2 4>H:>;L=KE >1@07>20B5;L=KE >@30=870F89 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref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