$BJ?@.(J23$BG/EY@G@)2~@5$K4X$9$kDs8@(J

I$B!%$O$8$a$K(J

$B$o$,9q7P:Q$O!"[email protected]($,F_2=$7!"8[MQ>p@*$b0MA3$H$7$F87$7$/!"%G%U%l$b7QB3$7$F$*$j!"L$$@K\3JE*$J<+N'2sI|2aDx$K$O;j$C$F$$$J$$!#2C$($F!"JF9q7P:Q$N8:B.$J$I$rGX7J$H$7$?4k6H$NA[Dj$r>e2s$k0YBX$N5^7c$JJQF0$d$=$NDjCe!"3t0B$O!"9qFb$G$NEj;q$d8[MQ$NAO=P$rAK32$7!"$o$,9q7P:Q$N2sI|$KB?Bg$J1F6A$r5Z$\$7$+$M$J$$!#(J

$B0lJ}!"$o$,9q$N:b@/>u67$O!"BgI}$J@G<}8:!"7J5$BP:v$d%^%K%U%'%9%H$K7G$2$??75,@/:v$NLL$+$i$N2~3W$rDL$8$?:b@/7rA42=$O5J6[$N2]Bj$G$"$k!#(J

$B$^$?!"K\3JE*$J>/;R9bNp2=!"?M8}8:>/c@)EY$K$OC>$S$,8+$i$l!"9qL1$NB?$/$,>-MhIT0B$rJz$$$F$$$k!#$5$i$K!"%0%m!<%P%k6%Ah$,0lAX7c$7$5$rA}$9Cf$G!"$o$,9q7P:Q$N;}B3E*[email protected]$H9qFb$G$N8[MQ3NJ]$K7|G0$,;}$?$l$F$$$k!#(J

$B$3$N$h$&$J9qL1$N4V$KI:$&>-MhIT0B!"JD$=$/46$rJ'?!$7!":F$S7P:[email protected];$K>h$;!"K-$+$GL@$k$$9qL1@83h$rc@)EY$N3NN)$r0lBNE*$K?J$a$F$$$/$3$H$,5^L3$G$"$k!#(J

$B7PCDO"$O!"K\G/#47n$NDs8@(J$B!VK-$+$G3hNO$"$k9qL1@83h$rL\;X$7$F!A7PCDO"(J mail protected]@oN,(J2010$B!A!W(J$B$K$*$$$F!"@G:b@/!&c@)EY$N0lBN2~3W$K4X$9$k9M$(J}$rL@$i$+$K$7$?!#K\Ds8@$G$O!"$=$N8e$N>u67JQ2=$rF'$^$(!"@G@)H4K\2~3W$N$"$jJ}$K$D$$$F2~$a$F9M$(J}$r@0M}$9$k$H$H$b$K!"7P:Q3h@-2=Ey$K8~$1!"J?@.(J23$BG/EY@G@)2~@5$GA

II$B!%@G@)H4K\2~3W$N$"$jJ}(J

$B:b@/>u67$,?<9o$5$rA}$9Cf!"$o$,9q$N@G@)$O!":b@/$r0BDjE*$K;Y$($k$H$$$&@G@)$K5a$a$i$l$k=EMW$J5!G=$r2L$?$7$F$$$J$$!#=jF@@G$G$O2]@G%Y!<%9$N?/?)$,Cx$7$/!">CHq@G$K$D$$$F$b@GN($,Dc$$$?$a!"$$$:$l$b==J,$J:PF~$rF@$i$l$F$$$J$$!#$^$?!"9q@G!&COJ}@G$H$b$KK!?M=jF@2]@G$K2aEY$K0MB8$7$F$$$k$3$H$+$i!"7J5$JQF0$KBP$7$F@H

$BK\3JE*$J>/;R9bNp2=!"?M8}8:>/e$GAK32MW0x$H$J$C$F$$$k!#$^$?!"CfD94|E*$K!"c@)EY$r$O$8$a$H$9$k%;!<%U%F%#%M%C%H$r;Y$($k$3$H$b$G$-$J$$!#:#!"5a$a$i$l$F$$$k@G@)H4K\2~3W$H$O!">-Mh@$Be$X$NIU$12s$7$r2sHr$9$k$3$H$rG0F,$K!">CHq@GN($r0l9o$bAa$/0z>e$2!"=jF@@G$N4p44@G$H$7$F$N5!G=$r2sI|$7!"K!?M@G$X$N2aEY$J0MB8$r2~$a!"c5kIU$r$O$8$a$H$9$kCfD94|E*$J:P=P$NA}Bg$KBP1~$G$-$k@GBN7O$r0lBNE*$K9=C[$9$k$3$H$G$"$k!#(J

$B$3$l0J>e$NLdBj$N@hAw$j$O5v$5$l$J$$!#@G@)H4K\2~3W$K4X$9$kD6E^GI$N5DO@$rB.$d$+$K3+;O$7!"Aa4|[email protected]$r<($9$Y$-$G$"$k!#9qL1$NM}2r$HG

(1) $B>CHq@G$N3H=<(J

$B>CHq@G$O!"B>$N@GL\$KHf$Y$F7P:Q3hF0$X$N1F6A$,:G$bCfN)E*$G$"$k!#(J
$B$^$?!"9qL1$N0B?4$r3NJ]$7!";}B32DG=$Jc@)EY$re$G!"8=Lr@$Be$N=E$$J]81NAIiC4$rM^$(!"9-$/9qL1A4BN$G@)EY$r;Y$($k0BDj:b8;$H$7$F!">CHq@G$O:G$b$U$5$o$7$$@GL\$G$"$k!#(J
$B$=$3$G!"cHqMQ$NA}2CJ,!J9bNp2=$KH<$&<+A3A}$J$i$S$K8xE*IiC43d9g$N0z>e$2J,!K$K$O!">CHq@GN($N0z>e$2$K$h$C$FBP1~$9$k$H$N86B'!J>CHq@G$NcL\E*@G2=!K$r3NN)$7!"7J5$F08~$KCm;k$7$D$D!"B.$d$+$+$DCJ3,E*$K!JNc$($PKhG/#2!s$:$D0z$->e$2!K!">/$J$/$H$b(J10$B!s$^$GAa4|$K0z$->e$2$k$Y$-$G$"$k!#$=$N8e$b!"0B?4$G;}B32DG=$J%;!<%U%F%#%M%C%H$r3NN)$9$k$?$a$K$O!"9qL1$N9g0U$rF@$D$D!"(J2020$BG/BeH>$P$^$G$K!">CHq@GN($r2$=#=t9q$J$_$N(J10$B!sBf8eH>!"$J$$$7$O$=$l0J>e$X0z$->e$2$F$$$+$6$k$r$($J$$$H9M$($i$l$k!#(J
$B5U?J@-BP:v$H$7$F$O!"%+%J%@$N(JGST$B!J(JGoods and Services Tax$B!K95=|@)EY$,;29M$H$J$k!#c!&@G6&DL$NHV9f@)EY$NF3F~$K$h$k@53N$J=jF@GD0.$rA0Ds$K!"DcCf=jF@CHq@GN(0z>e$2AjEv3[$rDj3[$G8rIU$9$k@)EY$rF3F~$9$Y$-$G$"$k!#J#?t@GN($K$D$$$F$O!";vL3IiC4$NA}Bg$r>7$-!"$^$?!"9b3[=jF@

(2) $B=jF@@G$N@G<}D4C#5!G=!&:FJ,G[5!G=$N2sI|(J

$B=jF@@G$K$D$$$F$O!"@G<}$ND4C#5!G=$r9b$a!"4p44@G$H$7$FN)$FD>$9$H$H$b$K!"=jF@:FJ,G[5!G=$r2sI|$9$kI,MW$,$"$k!#$3$N$?$a!"5kM?=jF@95=|!"G[6v$9$H$H$b$K!"c!&@G6&DL$NHV9f@)EY$NF3F~$K$h$k8xJ?$J=jF@JaB*$rA0Ds$K!"5kIUIU$-@G3[95=|@)EY$rF3F~$7!";R0i$F@$BS$dDcCf=jF@AX$KBP$7!"=EE@E*$J;Y1g$r9T$&$Y$-$G$"$k!#(J
$B$J$*!"8D?M=jF@2]@G$N:G9b@GN($K$D$$$F$O!"7P:Q3hNO$K0-1F6A$r5Z$\$9$*$=$l$,$"$j!"9q:]E*$J@09g@-$N4QE@$+$i$b!"?5=E$K8!F$$9$Y$-$G$"$k!#(J

(3) $BK!?M@GIiC4$N7Z8:(J

$B8=:_!"@$3&3F9q$GK!?M@GN($N0z2<$26%Ah$,9T$o$l$k0lJ}!"F|K\$NK!?Mu$,J|CV$5$l$l$P!"9qFb$K$*$$$F==J,$JEj;q$d8[MQ$N?e=`$r0];}$9$k$3$H$OE~Dl!"IT2DG=$G$"$j!"$o$,9q7P:Q$,%0%m!<%P%k$J6%Ah$+$iNt8e$7!"?jB`$K8~$+$&$3$H$OI,;j$G$"$k!#(J
$BK!?M@\Ej;q$NA}2C$H$$$C$?D>@\E*$J8z2L$@$1$K$ON1$^$i$J$$!#8[MQe>:Ey$N;q;:8z2L$rDL$8$?8D?M>CHq$N2!$7>e$2!":G=*E*$K$O(JGDP$B$N2!$7>e$2$K$b4sM?$9$k!#(JEU$B=t9q$K$*$$$F!"@GN($r0z$-2<$2$?$K$b$+$+$o$i$:!"(JGDP$B$K@j$a$kK!?M@G<}$N3d9g$,A}2C$7$F$$$k$3$H$b!"K!?M@G2~3W$K$h$k7P:Q3h@-2=$N8z2L$r>ZL@$7$F$$$k!#(J
$B$+$+$k4QE@$+$i!"F|K\$H$7$F$O!"$^$:!"@h9T$7$F>/$J$/$H$b#5!sDxEY$NK!?M@GN(0z2<$2$r9T$&$H$H$b$K!"Aa4|$KK!?M $B$J$*!"$o$,9q4k6H$N@G$Hc;Y=P$N?e=`$KBP$9$k4k6H$N8xE*IiC4$G8+$l$P!"9bJ!;c9bIiC4$N9q2H$HF1Ey$N?e=`$K$"$k!#$^$?!"$o$,9q$G$O:#8e!";v6He$2$i$l$F$$$/0lJ}$G!"2$=#$G$O7Z8:!&8+D>$7$NF0$-$,$"$k$3$H!"$5$i$K!"$o$,9q4k6H$,D>@\6%9g$7$F$$$kEl%"%8%"=t9q$K$*$1$k4k6H$N8xE*IiC4$O!"$o$,9q$KHf$YL@$i$+$KDc$$$3$H$K$bN10U$9$Y$-$G$"$k!#(J

(4) $Bc!&@G6&DL$NHV9f@)EY$NAa4|F3F~(J

$B%;!<%U%F%#%M%C%H$K78$k3Fc5kIU$dG<@GEy$KMxMQ$G$-$kHV9f@)EY$K$D$$$F!"J?@.(J23$BG/EY@G@)2~@5$K$*[email protected]$r<($7!"Aa4|$KF3F~$9$Y$-$G$"$k!#$3$NHV9f@)EY$,F3F~$5$l$l$P!">CHq@G$N5U?J@-BP:v$r$O$8$a!"=jF@$d2HB29=@.$K1~$8$?5kIUIU$-@G3[95=|$H$$$C$?c$H@G$rM;9g$5$;$?$-$a:Y$+$$@)EY@_7W$,2DG=$H$J$k!#$^$?!"6bM;=jF@2]@G$N0l852=$N?d?J$K$b$D$J$,$k!#$J$*!"@)EY@_7W$K:]$7$F$O!"%W%i%$%P%7!<$KK|A4$NG[N8$r9T$&$3$H$O$b$H$h$j!"=;L1I<%3!<%I$N3hMQEy$K$h$jF3F~%3%9%H$N8zN(2=$dEE;R9T@/$N?d?J$K$b;q$9$k$b$N$H$9$kI,MW$,$"$k!#(J
$B4k6H!"9T@/APJ}$N6HL38zN(2=$N4QE@$+$i!"G<@G$7!"(Je-Tax$B!J%$!

III$B!%J?@.(J23$BG/EY@G@)2~@5$K4X$9$kDs8@(J

$BJ?@.(J23$BG/EY@G@)2~@5$G$O!"[email protected]@oN,!Wp$KB($7$?9q:]AE@G@)EY$N@0Hw!"G/6b@G@)$N2~3WEy$K

$B#1!%K!?M2]@G(J

(1) $BK!?M@GIiC4$N7Z8:(J

$B!V@GN($rCJ3,E*$K0z$-2<[email protected]@oN,!W$NI,?\$NCl$H$7$F!"K!?M@GIiC4$r$G$-$k8B$j7Z8:$9$Y$-$G$"$k!#>/$J$/$H$bK!?M@GN($r#5!s!"0z$-2<$2$kI,MW$,$"$k!#@GIiC4$Ne$7!"$^$?!"$o$,9q$NN)CO6%AhNO$,2~A1$9$k$3$H$G!"Fb30$+$i$NEj;q0UM_$bA}Bg$9$k!#4k6H$N3$300\E>$NF0$-$K$bM^;_8z2L$,F/$/!#7k2L$H$7$F!"9qFb8[MQ$N0];}!&A}2C$K$D$J$,$k!#;T>l4X78 $B2>$K2]@G%Y!<%9$N3HBg$NHO0OFb$G$7$+0z2<$2$,9T$o$l$J$$$H$9$l$P!"IiC4$Ne5-$N8z2L$O4|BT$G$-$J$$!#FC$K!"8&5f3+H/B%?J@G@)!"8:2A=~5Q@)EY$N8+D>$7$,9T$o$l$l$P!"_uNu$J9q:]6%Ah$r9T$C$F$$$k4k6H$NDI2CE*$JEj;q$K78$k@GIiC4!J8B3&e$GIT2D7g$N@/:v@G@)$G$"$j!"=L8:$O$b$C$F$N$[$+$G$"$k!#$^$?!"8:2A=~5Q@)EY$K$D$$$F$b!"(J250$B!sDjN(K!$NF3F~Ey!"J?@.(J19$BG/EY@G@)2~@5$K$*$$$F9q:]E*$K8+$F$b@h?JE*$JH4K\2~@5$,$J$5$l$?$P$+$j$G$"$j!"8+D>$7$O;~4|>0Aa$G$"$k!#@G<}A}$rL\E*$H$7$?==J,$J8!F$$rH<$o$J$$0B0W$J2]@G%Y!<%9$N3HBg$O!"$+$($C$F7P:Q$K0-1F6A$r5Z$\$7!"7k2L$H$7$F8[MQ$N0];}!&A}2C$K$b7k$SIU$+$J$$$3$H$+$i!"87$K?5$`$Y$-$G$"$k!#(J
$BAE@GFCJLAZEy$rF'$^$(!"8+D>$9$3$H$OI,MW$@$,!"8&5f3+H/B%?J@G@)!"86NAMQ%J%U%5LH@G!"E49]!&%3!<%/%9!&%;%a%s%H@=B$$K78$k@PL}@PC:@G$NLH@GEy!"??$KI,MW$JAe$G!"K\B'2=!&915W2=$9$Y$-$G$"$k!#(J

(2) $B8&5f3+H/B%?J@G@)(J

$B%0%m!<%P%k$J6%Ah$,7c2=$9$kCf$G!";q8;$N>/$J$$$o$,9q$,;}B3E*[email protected]$r?k$2$k$?$a$K$O!"2J3X5;=Q$NM%0L@-$rJ]$A!"%$%N%Y!<%7%g%s$rAO=P$7B3$1$J$1$l$P$J$i$J$$!#@.D9@oN,$NI,?\$NCl$H$7$F!"8&5f3+H/Ej;q$X$N;Y1g$O6K$a$F=EMW$G$"$k!#(J
mail protected]@oN,!W$G$O!"41L19g$o$;$?8&5f3+H/Ej;q$r(J2020$BG/$^$G$K(JGDP $BHf#4!s0J>e$H$9$k$3$H$,L\I8$K7G$2$i$l$F$$$k$,!"$o$,9q$N8&5f3+H/Ej;qAm3[$K$*$1$k@/I\IiC43d9g$O9q$NDI?o$r5v$5$J$$@hCo$K3H=<$7$F$$$/$3$H$,I,?\$G$"$k!#K\Mh!"@)EYA4BN$rK!?M@GK!K\B'$K@9$j9~$_!"915W2=$9$Y$-$G$"$k!#(J
$B>/$J$/$H$b!"K\G/EY$G4|8B$r7^$($k@G3[95=|8BEY3[$N0z>e$2!JK!?M@G3[$N(J20$B!s"*(J30$B!s!K$r915W2=$9$k$H$H$b$K!"@G3[95=|8BEYD62a3[$N7+1[4|4V$K$D$$$F$b#3G/$H$7$F915W2=$9$Y$-$G$"$k!#(J

(3) $B9q:]2]@G(J

1. 1. $B0\E>2A3J@G@)$N8+D>$7(J
   $B0\E>2A3J@G@)$K$D$$$F$O!"6aG/!"0\E>2A3J;vL31?1DMWNN$N2~Dj$d;vA03NG'@)EY$N=<C$5$l$J$$%j%9%/$,B8:_$7!"$o$,9q4k6H$N3$30E83+$K;Y>c$r$-$?$7$F$$$k!#$^$:$O!";vA03NG'@)EY$*$h$SAj8_6(5D$N0lAX$N?WB.2=!"8zN(2=$r9T$&$Y$-$G$"$k!#$^$?!"9q304XO"l9g$r=|30$7!"(J50$B!sD6$H$9$kEy$N8+D>$7$r?^$k$Y$-$G$"$k!#4sIm6b2]@G$H0\E>2A3J2]@G$N6-3&@~$r$5$i$KL@3N2=$9$k$3$H$b=EMW$G$"$k!#(J
   $B$J$*!"@hHL!"FHN)4k6H4V2A3J$N;;Dj$K78$k(JOECD$B%,%$%I%i%$%s$N2~DjHG$,8xI=$5$l$?$,!"$3$l$KH<$&@)EY2~@5$*$h$S<99T$O!"4k6H$Np$rF'$^$(!"G<@G

2. 2. $BAE@G>rLs%M%C%H%o!<%/$N=<
   $BAE@G>rLs%M%C%H%o!<%/$O!"9q:]E*$JFs=E2]@G$rGS=|$7!"$o$,9q4k6H$N0B?4$+$D3NrLs$r2~Dj$9$k$H$H$b$K!"%"%k%<%s%A%s!"%3%m%s%S%"!"%Y%M%:%(%i!"%A%j!"%J%$%8%'%j%"Ey$NL$Dy7k9q$H$NAE@G>rLsDy7k8r>D$r?J$a!"%M%C%H%o!<%/$N3H=<$r?^$kI,MW$,$"$k!#$H$j$o$1!"?F;R4VG[Ev$*$h$SB_IU6bMxB)$K78$k8;@tD'<}$NLH=|5,Dj!";HMQNA$K78$k8;@tD'<}$N8:LH5,Dj!"0\E>2A3J@G@)$K78$kBP1~E*D4@05,Dj!"Cg:[5,DjEy$r@9$j9~$`$3$H$,=EMW$G$"$k!#(J

3. 3. $B$=$NB>(J
   $BD>@\309q@G3[95=|@)EY$K$D$$$F$O!"7+1[4|4V7P2a$K$h$j9q:]E*$JFs=E2]@G$,GS=|$5$l$J$$2DG=@-$,0MA3$H$7$F;D$5$l$F$$$k$?$a!"4k6H$N3$303hF0$N@)Ls$H$J$i$J$$$h$&!"7+1[8BEYD62a3[!&95=|M>M53[$N7+1[4|4V$r1dD9$9$kEy!"E,@Z$JA $B%?%C%/%9!&%X%$%V%sBP:v@G@)$K$D$$$F$O!"J?@.(J22$BG/EY@G@)2~@5$K$*$$$F!"%H%j%,!<@GN($N0z$-2<$2!"E,MQ=|304p=`$N8+D>$7Ey$,2A$G$-$k!#:#8e!"K!2~@5$rF'$^$(!"M=8+@-$,9b$/!":.Mp$N$J$$<99T$,4|BT$5$l$k!#(J

(4) $BCOJ}2]@G(J

1. 1. $B=~5Q;q;:$K78$k8GDj;q;:@G$N8+D>$7(J
   $B=~5Q;q;:$K78$k8GDj;q;:@G$O!"4k6H$N@_HwEj;q0UM_$rDc2<$5$;!"7P:Q3h@-2=$rAK32$9$kMW0x$H$J$C$F$$$k!#$^$?!"FCDj$N@_Hw7?;:6H$KIiC4$,JP=E$7$F$$$k$?$a!"2]@G$N8xJ?@-$N4QE@$+$i$bLdBj$,Bg$-$$!#9q:]E*$K$_$F5)$J2]@G$G$b$"$j!"=L8:!&GQ;_$r?^$k$Y$-$G$"$k!#(J
   $B>/$J$/$H$b!"J?@.(J19$BG/EY@G@)2~@5$K$*$1$k8:2A=~5Q@)EY$NH4K\2~3W$rF'$^$(!";DB82A3[$NGQ;_Ey!"9q@G$N2]@GI8=`$N7W;;J}K!$H$N@09g@-$r?^$k$Y$-$G$"$k!#(J

2. 2. $B;v6H=j@G$NGQ;_(J
   $B;v6H=j@G$N=>6H

(5) $B@G$H2q7W(J

$B4k6H$N%0%m!<%P%k$J;v6H3hF0!&;q6bD4C#3hF0$O0lAX$N3H$,$j$r8+$;$F$*$j!"2q7W4p=`$N9q:]2=$NF0$-$,1W!9?JE8$7$F$$$k!#$o$,9q$G$b!"(J2010$BG/#37n4|$+$iO"7k:bL3=tI=$K$*$1$k9q:]2q7W4p=`!J(JIFRS$B!K$NG$0UE,MQ$rG'$a$k$HF1;~$K!"(J2015$BG/$J$$$7(J2016$BG/$+$i$N6/@)E,MQ$r(J2012$BG/$rL\ES$KH=CG$9$k$3$H$H$5$l$F$$$k!#(J
$B$o$,9qK!?M@G@)$O!"$3$l$^$G4k6H2q7W$HL)@\$K4X78$7$F$-$?$,!"%3%s%P!<%8%'%s%9$NN.$l$NCf$G!"9q:]2q7W4p=`$NF08~$,2]@G%Y!<%9$N3HBgEy!"$o$,9qK!?M@G$K$*$1$k2]@G=jF@7W;;$KBg$-$J1F6A$r5Z$\$5$J$$$h$&!"e$NBP1~$r?^$kI,MW$,$"$k!#Nc$($P!"8:2A=~5Q$K$D$$$F$O!"(JIFRS$B$K$*$$$F$O!">-Mh$N7P:QE*JX1W$NM=B,>CHq%Q%?!<%s$rH?1G$7$?8:2A=~5QJ}K!$rA*Br$9$k$3$H$H$5$l$F$$$k$,!"@G@)>e$O!"B;6b7PM}MW7o$NE1GQ$K$h$C$F!"2q7W=hM}$K$+$+$o$i$:!"8=9T$N$$$o$f$k(J250$B!sDjN(K!$K4p$E$/=~5Q$r2DG=$H$9$Y$-$G$"$k!#$^$?!"3+H/Hq$K$D$$$F$O!"(JIFRS$B$K$*$$$F$O!"0lDj$NMW7o$rK~$?$9e$r9T$&$3$H$H$5$l$F$$$k$,!"@G@)>e$O!"$o$,9q$N8&5f3+H/$NB%?J$N4QE@$+$i!"2q7W=hM}$K$+$+$o$i$:!"H/@8;~$KA43[B;6b;;F~$H$9$Y$-$G$"$k!#(J

(6) $B7gB;6b$N7+1[4|4V$N1dD9!"7+La4TIU$NI|3h!&1dD9(J

$B$o$,9q$N7+1[4|4V$O(J7$BG/4V$H2$JF=t9q$KHf$YHs>o$KITMx$J@)EY$H$J$C$F$$$k!#0lJ}!"7gB;6b$N7+La4TIU$K$D$$$F$O!"K!?M@GK!$H$7$F5,Dj$5$l$J$,$i!"Cf>.4k6H$r=|$-!":b8;A

(7) $B$=$NB>(J

1. 1. $B%0%k!<%WK!?M@G@)$N1_3j$J
   $B$o$,9q$K$*$1$k%0%k!<%W7P1D$N?JE8$rF'$^$(!"J?@.(J22$BG/EY@G@)2~@5$K$*$$$F%0%k!<%WK!?M@G@)$,AO@_$5$l$?!#$3$N@G@)$N1_3j$J

2. 2. $Be$2(J
   $Be$2$k$H$H$b$K!"Ii:DMx;R95=|$rGQ;_$9$Y$-$G$"$k!#(J

3. 3. $B%H%s?tI8=`@G@)$NE,MQBP>]A%Gu$N3H=<(J
   $B@$3&$N]$H$9$k%H%s?tI8=`@G@)$,F3F~$5$l$F$$$k$,!"$o$,9q$N%H%s?tI8=`@G@)$G$O!"$=$NBP>]$,A41?9RA%$N#4(J%$B$K2a$.$J$$F|K\@RA%$K8B$i$l$F$$$k!#9q:]6%Ah4pHW$N6Q9U2=$N$?$a!"$o$,9q%H%s?tI8=`@G@)$NE,MQBP>]A%Gu$r=t309qJB$_$K3H=<$9$k$3$H$,I,MW$G$"$k!#(J

4. 4. $B;:3hK!$K4p$E$/!V;v6H3W?7@_HwF3F~7W2h!W$K4X$9$kFCJL=~5Q@)EY$N1dD9(J
   $B$o$,9q4k6H$N@8;:@-8~>e$H9q:]6%AhNO6/2=$N4QE@$+$i!";:3hK!$K4p$E$/!V;v6H3W?7@_HwF3F~7W2h!W$K4X$9$kFCJL=~5Q@)EY$r1dD9$9$Y$-$G$"$k!#(J

5. 5. $B;v6H=jFbBw;y;\@_$K78$k3dA}=~5Q$NE,MQ4|8B$N1dD9(J
   $B>/;R2=BP:v$N0l4D$H$7$FJ]0i%5!<%S%9$N3H=<$,5a$a$i$l$kCf!";v6H=jFbBw;y;\@_$N2L$?$9Lr3d$O9b$^$C$F$$$k!#3hMQB%?J$r?^$k$?$a!";v6H=jFbBw;y;\@_$K78$kK!?M@G$N3dA}=~5Q$NE,MQ4|8B$r1dD9$9$Y$-$G$"$k!#(J

6. 6. $BFCDjF1B22q
   $B4k6H$N7P1D@oN,$K$*$1$k<+8J;qK\$N=<

$B#2!%=;Bp@G@)(J

$B=;BpEj;q$OFb<{$NCl$H$7$F!"7P:Q$d8[MQ$KBP$7$F6K$a$FBg$-$JGH5Z8z2L$rM-$9$k!#$^$?!"9qL1$NK-$+$J=;@83h$r/;R9bNp2=$H$$$C$?

1. $B?7C[=;BpEy$K78$k8GDj;q;:@G$N8:3[A$B>J%(%M!&%P%j%"%U%j!<2~=$@G@)$N1dD9(J
2. $B=;Bp$K78$kEPO?LH5v@G$N7Z8:A$B9bNp

   $B$J$*!"@G@)H4K\2~3W$N:]$K$O!"=;Bp$N9XF~$K78$k=t@G$N@0M}!&9gM}2=$r9T$&$Y$-$G$"$k!#(J

   $B#3!%ET;T!&EZCO!&(JPFI$B@G@)(J

   $B$o$,9q$,;}B3E*[email protected]$r?k$2$k$K$O!"L14V$N%N%&%O%&$d;q6b$r3hMQ$7!"EZCO$d7zJ*$NM-8zMxMQ!"N.F02=$r?^$j$D$D!"BgET;T$r:F@8$7!"CO0h$r3h@-2=$5$;$k$3$H$,IT2D7g$G$"$k!#$^$?!":b@/$N@)Ls$,$"$kCf$G!"8zN(E*$K

   1. $BET;T:F@8B%?J@G@)!"$^$A:F@8B%?J@G@)$N1dD9!&3H=<(J
   2. $B#J%j!<%H!&#S#P#C$K78$kITF0;:$BL14V3hNO$N3hMQB%?J$K;q$9$k#P#F#I@G@)$N3H=<(J
   3. $B;T39CO:F3+H/;v6HB%?J@G@)$N1dD9(J
   4. $BG'Dj;v6HMQCOE,@52=7W2h$K78$kFCNc$N1dD9!&3H=<(J

   $B$J$*!"@/:vL\E*$,<:$o$l$?CO2A@G$*$h$SK!?M$NEZCO>yEO1W=E2]@)EY$OB.$d$+$KGQ;_$9$Y$-$G$"$k!#(J

   $B#4!%6bM;>Z7t@G@)(J

   $B9bNp2=l$N3hNO8~>e$,=EMW$H$J$k!#9qL1$N;q;:7A@.!"Ej;q%j%9%/Dc8:Ey$N4QE@$+$i!" $BF|K\HG(JISA$B!J(JIndividual Savings Accounts: $BHs2]@G8}:BFb$N>/3[>e>l3t<0Ey$K78$kG[Ev=jF@5Z$S>yEO=jF@Ey$NHs2]@GA $B8D?MEj;q2H$, $B$J$*!">e>l3t<0Ey$K4X$9$kG[Ev!">yEO1W$K78$k7Z8:@GN($O!"J?@.(J23$BG/(J12$B7nKv$r$b$C$F4|8B$r7^$($k$,!":#8e$N7P:Q>p@*$J$i$S$K>Z7t;T>l$NF08~$KN10U$7$D$D!"?5=E$K8!F$$9$Y$-$G$"$k!#(J

   $B#5!%G/6b@G@)(J

   $B8xE*G/6b$N5kIU?e=`$O!":#8e!"Dc2<$,Hr$1$i$l$:!"4k6HG/6b@)EY$NIa5Z!&H/E8$rDL$8$?O78e$N=jF@3NJ]$N=EMW@-$,A}$7$F$$$k!#(J
   $B$7$+$7!"4k6HG/6bEy$N@QN)6b$K78$kFCJLK!?M@G$O!"9qL1$NG/6b;q;:$r8:$i$7!"4k6HG/6b:b@/$N7rA4@-3NJ]$K;Y>c$r$-$?$9$b$N$G$"$k!#$^$?!"G/6b@G@)$N4pK\86B'$G$"$k!V3]6b$N5r=P!&1?MQ;~Hs2]@G!"5kIU;~2]@G!W$KH?$9$k9q:]E*$K$b5)$J2]@G$G$"$k$?$a!"GQ;_$9$Y$-$G$"$k!#(J
   $B$^$?!"3NDj5r=PG/6b$K$D$$$F$O!"<+=uEXNO$NI,MW@-$N9b$^$j$KBP1~$9$k;dE*G/6b@)EY$NCf3K$H$7$FIa5Z!&H/E8$5$;$k$?$a$K!"=>6H0w$K$h$k3]6b5r=P!J%^%C%A%s%05r=P!K$NAa4|e$2!";q;:$NCfES0z=P$7MW7o$N4KOB!"2CF~BP>] $B$^$?!"J?@.(J24$BG/$KGQ;_$5$l$kE,3JB`?&G/6b@)EY$K$D$$$F$O!"4k6HG/6b@)EYEy$X$N1_3j$J0\9T!"$*$h$S4{e$NA

   $B#6!%c!&@G6&DL$NHV9f@)EY$K4X$9$k6qBNE*$J@_7W(J

   $Bc!&@G6&DL$NHV9f@)EY$K$D$$$F$O!"@h$K=R$Y$?DL$j!"Aa4|F3F~$K8~$1$F!"6qBNE*$J@)EY@_7W$K4X$9$k8!F$$r?d?J$7!"@.0F$r<($9$Y$-$G$"$k!#(J

   $B#7!%4D6-@G!"<+F0

   (1) $B4D6-@G(J

   $B$o$,9q7P:Q3&$O!"F|K\7PCDO"4D6-<+J%(%MEj;q$K$h$j@$3&:G9b$N%(%M%k%.!<8zN($NN)$5$;$D$DCO5e29CH2=LdBj$r??$K2r7h$9$k80$O5;=Q$G$"$j!"4{B8$N>J%(%M5;=Q!&@=IJ$NIa5Z$H3W?7E*$J>J%(%M5;=Q$N3+H/$,IT2D7g$G$"$k!#(J
   $B4D6-@G$O!"$3$&$7$?5;=Q3+H/$KI,MW$J86;q$rC%$&$P$+$j$+!"%(%M%k%.!<8zN($,AjBPE*$KDc$$B>9q$X$N@8;:0\E>$r=uD9$7!"CO5eA4BN$G$O5Q$C$F29CH2=$,B%?J$5$l!"$^$?9qFb;:6H$N6uF62=$K$D$J$,$k7|G0$,$"$k$3$H$+$i!"0B0W$JF3F~$K$OH?BP$G$"$k!#FC$K!"4D6-L\E*$K?7$?$JIiC4$rH<$&?7@G$NF3F~Ey$O9T$&$Y$-$G$O$J$$!#4D6-@G$K$D$$$F$O!"8=:_8!F$$,9T$o$l$F$$$k9qFbGS=PNL$N4D6-@/:v$N8!F$>u67$d4{B8$N@G@)$H$N4X78$r==J,F'$^$($?>e$G!"$3$l$iA4BN$H$7$F!"CO5e5,LO$+$DD94|$N(JCO2$B:o8:8z2L$d9qL1@83h!&;:6H3hF0$KM?$($k1F6AEy$r9MN8$7!"Am9gE*$J8!F$$r9T$&I,MW$,$"$k!#(J

   (2) $B<+F0

   $B<+F0

   (3) $B@G@)$N%0%j!<%s2=(J

   $B>J%(%M5;=Q$N3+H/$rB%?J$9$k4QE@$+$i$O!"4D6-$KM%$7$$@=IJ$rIa5Z$5$;$k%$%s%;%s%F%#%V$H$7$F$N@G@)$N%0%j!<%s2=$b=EMW$G$"$k!#%(%3%+!<8:@G$NJ?@.(J23$BG/EY$^$G$N3N]HO0O$N3H=

   (4) $B9R6u5!G3NA@G(J

   $B$o$,[email protected]$N$?$a$K$O!"%"%8%"!&@$3&$+$i$N%R%H!&%b%N$NN.$lG\A}$rL\;X$7!"E0Dl$7$?%*!<%W%s%9%+%$$N?d?J$K$h$k9R6uLV$N3HBg$,IT2D7g$G$"$k!#(J
   $B6u9A@0Hw$N:b8;$H$7$FAO@_$5$l!"K\K.9R6u2q

   $B#8!%;TL18x1W@G@)(J

   $B:#8e!"$o$,9q$G$O!"(JNPO$B$d(JNGO$B!"e$2$r9T$&$Y$-$G$"$k!#$J$*!"4sIm6b95=|$NG/KvD4@0$NBP>]2=$K$D$$$F$O!"c!&@G6&DL$NHV9f@)EY$,F3F~$5$l$l$P4:$($F

   $B#9!%$=$NB>(J

   (1) $B0u;f@G$NGQ;_(J

   $B6aG/!"%$%s%?!<%M%C%HEE;R>&/$J$/$H$b!"ITF0;:GdGc7@Ls=q!"7z@_9);v@AIi7@Ls=q$K78$k0u;f@G$N7Z8:A

   (2) $B86;:CO>ZL@$K78$kEPO?LH5v@G$NGQ;_(J

   $B7P:QO"7H6(Dj$K4p$E$/86;:CO>ZL@K!2~@5$K$h$jF3F~$5$l$?G'DjM"=PZL@@)EY$K$D$$$F$O!"$=$N3hMQB%?J$N4QE@$+$i!"86;:CO>ZL@$K78$kEPO?LH5v@G$rGQ;_$9$Y$-$G$"$k!#(J

   $B0J>e(J