alficunruiluf; nlunanaeu of accountting...2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu; 3....

23
Hlmlavuv5n rJvqlrff Uvtei rJvqtfl uata Hufiunu renvnln dvqrrffrJvtm cgnvullu SnnvuvTllceu nnn n vuv ri tuv n r u{ u n e3 r$nfl u eanrff: 001 lnnq uuneuqlaXc;3fiu, 5utff A T APR 2015 avuJU alficunruiluf; ffau nlunanaeu oJnJlufrnf;u SScrruffnuutuatfiaurflnflu avUueantff zrlauq, f;15ufi ro thuct 2e12; ' SScrrlfinuuruarfiaunruUuf; avUucanfr qzlawq, S35urff zo fiuct zols; $lcrruffnuurucrfraunlunonaeu5n&vgv avUucanrff s/f,ruq, f;15urff zz navfrn 2014: Slerrufirincrficunruinfil rrav effgltuaaelnvuvrituvnru{unelfrnflu avUucan fi ree/uu, f;15ufr z+ fiavffn 2o:.e; $1crrufi3fraveutaal *rfinJllJnvuvrituvntuflune3frn4u avUucanri ooe/snnq, f;1 ry(a'O aum 20 uu1 2015. tivanru nvuvfilJlvnluf,une3frnf;u senavuJu: uuanm 1 6,...AL UnUuUnfiatU u1nml 1 3nUvfi3 u 3o ^ v q>(a avuJuaviluilnti.in tflnnlu, cmnlu [cav ulnmvnlu nJant Uuf; may nluncnsgu?uElrenaJn3rurflnfru efreeSn?fi rlf;Hnegntrulrutflnflu, tl5Hn 6nrnvu3u, 05Hnrflnflu, eivErnfrnfluata, 5stunvffnUufi, fin{;aqruUuf;, Ssru]vfin nan3eu, finnanaeu rrnv urnsau$ufinScfla3 mtunturirilnaaS*tiln3tunvuvfituv nruflunalrfinflu 6nfi3rJvfiUn?fiffnfie3 rtnv RennsJmlurrlnmvqllt firunruUuf; rcav nlunanseu ao3arfiu ccu?afir3cenvslualuJlunrueju?fi.8nalutrJ3?R ctau frrlnarucf;o Z Cte r rG G) rruu1ut[nwa]nu. J.Jlnnl 2 nruevfiutufirffu fi rHurff ilr?{?uavuSumvUufr ,inrrrrrrulu fi 3fi : 1. "5armvfinUuf;" uurucffl tif;Hnrficffsutma?rfinruSf;nrufirunruUuf; cenquc8trutu?u EScanaSnlrur$neu rft n;unruSuse Jaln *rf, nSrunvuvriruvntufl uneSrfinfr u ; - I I

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Page 1: alficunruiluf; nlunanaeu of accountting...2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu; 3. ncnseunlrfinfrluJnrnnru*rrrrnll*rufin;cieleeJ 4u,tr*l". JJlnml 5 eeutsnnrufn?fi u 3o e RyuJuavUufirlr?f;*riu

Hlmlavuv5n rJvqlrff Uvtei rJvqtfl uata

Hufiunu renvnln dvqrrffrJvtm cgnvullu SnnvuvTllceunnn

n vuv ri tuv n r u{ u n e3 r$nfl u eanrff: 001 lnnq

uuneuqlaXc;3fiu, 5utff A T APR 2015

avuJU

alficunruiluf; ffau nlunanaeu oJnJlufrnf;u

SScrruffnuutuatfiaurflnflu avUueantff zrlauq, f;15ufi ro thuct 2e12;'

SScrrlfinuuruarfiaunruUuf; avUucanfr qzlawq, S35urff zo fiuct zols;

$lcrruffnuurucrfraunlunonaeu5n&vgv avUucanrff s/f,ruq, f;15urff zz navfrn

2014:

Slerrufirincrficunruinfil rrav effgltuaaelnvuvrituvnru{unelfrnflu avUucan

fi ree/uu, f;15ufr z+ fiavffn 2o:.e;

$1crrufi3fraveutaal *rfinJllJnvuvrituvntuflune3frn4u avUucanri ooe/snnq, f;1

ry(a'Oaum 20 uu1 2015.

tivanru nvuvfilJlvnluf,une3frnf;u senavuJu:

uuanm 1

6,...ALUnUuUnfiatU

u1nml 1 3nUvfi3u 3o ^ v q>(a

avuJuaviluilnti.in tflnnlu, cmnlu [cav ulnmvnlu nJant

Uuf; may nluncnsgu?uElrenaJn3rurflnfru efreeSn?fi rlf;Hnegntrulrutflnflu, tl5Hn

6nrnvu3u, 05Hnrflnflu, eivErnfrnfluata, 5stunvffnUufi, fin{;aqruUuf;, Ssru]vfin

nan3eu, finnanaeu rrnv urnsau$ufinScfla3 mtunturirilnaaS*tiln3tunvuvfituv

nruflunalrfinflu 6nfi3rJvfiUn?fiffnfie3 rtnv RennsJmlurrlnmvqllt firunruUuf; rcav

nlunanseu ao3arfiu ccu?afir3cenvslualuJlunrueju?fi.8nalutrJ3?R ctau frrlnarucf;oZ Cte r rG G)

rruu1ut[nwa]nu.

J.Jlnnl 2 nruevfiutufirffu

fi rHurff ilr?{?uavuSumvUufr ,inrrrrrrulu fi 3fi :

1. "5armvfinUuf;" uurucffl tif;Hnrficffsutma?rfinruSf;nrufirunruUuf; cenquc8trutu?u

EScanaSnlrur$neu rft n;unruSuse Jaln *rf, nSrunvuvriruvntufl uneSrfinfr u ;

-I

I

Page 2: alficunruiluf; nlunanaeu of accountting...2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu; 3. ncnseunlrfinfrluJnrnnru*rrrrnll*rufin;cieleeJ 4u,tr*l". JJlnml 5 eeutsnnrufn?fi u 3o e RyuJuavUufirlr?f;*riu

2- "ffffitmvfrnnantrsu" $illurf,3 rifttrnrfirfrsutma?&nrrurifinrr.rfrrrunru6uf; ccav nlilnaflffier-i ?ffice nqrrucilruuru?rufl3eena;rr3r:lffinfru rfitfrgunru#ussl?ln *rfinlrunvruvriruvrrruflunaSfinflu;

3. "ntufrruf;" uLl'le..leff3 nruffu$, nrrufintn, nluUrufin, nrufinalS [[ny nlualuJruf,#ufr r u n r ru eju a r n n r u efi e ut rn a 14 a v fr n e e 3 rfi a uir a u fi il u H ;

4. "nlunanffisu" mfluefi3 nlunfiumcu c[ffv illfiu n;afrurenvmlurluJlunluejgaaiqu4.!t.o,e-v

eiJtmtu efisuvc"Utlal: nlufinfi3UrfiilnaJnllunluUrif; aa3quc0rrulufiXnla Rsnnslfiuutnmvq1un1uflrufies3mrffufiuvnrn?f;?ucenaytr€Jy fr3nrunansguncu"fi: n1uncn$su[snuffilualuJlilntruc$u, nlunanmsuUvffntfirutunlrueirefiuSlu rrffy nlunafiRsu n 1 u 6n fr 3u vfi Unerrunvu; u ff nmilu ;

5. "Fluuunanffsu" rrulurfi3 e;nfiurfifinceel1fr3 rfi uauuuluqln$mlmvfrnnanseu ?rfieffeu\----6)l{ c<) v u e c":. b

EmaTffintru8Hnrrufiruntufluq ffi n1unaflHsu cenqueEruuru?ucccrnrfr3;

G. "finqJaqrufirufi" rruruefi3 r;nffutfi?fifiu?uff3firueilufin{3aqrufiufiarn nyqaJnrue$utffe figutma?rfinrutif;nrr:firrunruilufr ?uE3cana;n3rruftnfru fi3tfid:runrususslaln*rfi n3lunvuvfi rruunrrufl une3fr nfi u ;

r. "finnanssu" uule-1efi3 EnffufitfiSu?usvuurneUufrnnanfleuelluffnruruqrn nyqaJo A,'nrueiu ficfrsutma?rfrnrr.r8f;nrufirr.rnrufiuf; rrsy nluncnnsu ?uP1cana5n3rufrn

4u fr ltfi urrunr:lSu6eJ?1n ft rfr nSrunvruvriruvnruff uns3rfr nfr u ;

B. '-uJrfrn31ufrufi" uurue ff3 ry{auafrauilrUufr ?unrufinfr3uvfifrna;n3.ruUufi e6ily firlre n y R1 uff 1€J I 1 unr u ejuae 3fi a uira u fi fi uf; ;

e. "tsnvfi1ua1e,J1!.Jnluc$Lr" rureleff3 renvmlum13 fi3uvneufiau: ?umvrlufruftruUn, ?uq,

nlultufiutfiffu, ?untu3tunvccarjuftnncu, ?uarulrumaud;uccrJ3ae3rfiufirue oJ rcay

renuff1uf,eufiru;

lo. "?u$uss3" rnnueff3 rsnu*lilfr3fiunru#uss3c$r 5sruryffnfiruf;, fin{;cqruUuf;, 5ar

mvffnnanffisu ceav finncnffieu effe?finru8ffnrufirunruilufr erav nluncnasu ?u

SSrana gn3rufi nfr u Eff ean?ffi tnu *rfi nXrunvuyriruvnrrufl una3rfr nfr u ;

ss''2'''--_"'f;unluu mrrereff3 fln5qrfiunrufiuf;,nfiq, rrftu "fiSnfinf;3fiumr ?u5srrnv11. "&J6ufiOLjt,ri

-t "

, v r ov € @ ct c), o c) zt (> ann nJonunluuvmunewnzuu Iun1uImunnlunlilcqlq-u;"'s' suffinqeu31u"

mr"rurfr: ryqruaautif;rnru?uSalmvfinnanseu fi"finaruf;ufin12. "ffi5uffiAilSrt.<)ucu6-oc)qgu 0lnluuvelunawnuju, [Junlunaflssu rrfry aluJlunlilnansgu psJcarmvnn;

13. "r,rJ.rril'rmi1u" rurucf,1 rifrftnsen6rri:ruffnflu, rlfrHnfinmyuJu, rif;ffnfinfru, muflln

fi nfl uara rtav uilnsausueitilnturitilneaS *rf, nllunvuuliruvnrufl lne3fr n4u.

"lJlnml s frnnrunrucfieutmaaJnjtr:ntrufiuf; ccav nluncnmeucro,v(:ezclAd5armvffnilufi reffv Umrmvfinncnflsu anefrgiltuna?finru8ffnru?ufl3cencJnJlu

v v 2, r (?u u fr C,& 6'qlnqu msJuumunmlutsnnlu0lum nlu:

, <?u fi <? (.> rt u o1. nlUuvClUnmlJJnvUJI_Jnnrulu, Ulnmuql]JCq1qLifl1Un1Ur.,'Uq mAv nlUnAn$gU;

z. narueUucsnvnlnfirusqrnru;

Page 3: alficunruiluf; nlunanaeu of accountting...2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu; 3. ncnseunlrfinfrluJnrnnru*rrrrnll*rufin;cieleeJ 4u,tr*l". JJlnml 5 eeutsnnrufn?fi u 3o e RyuJuavUufirlr?f;*riu

3. ?rfi"0ncrrJssuneu, finfie3, ffuficu, flncatJ rtav tiucaat;

4. ?rfi"Bnarutpfirirr, trJS?a, Hnf;rlf;qn ttflv slulnnanaeutfi;

s. nruSnstnct.uSu ccav "06uurUufitu5qrf;u.

Jllnm1 4 cfietueeJnluncnasuo <) -----i -,-,.-fl- ----. ^r sr --.. -fl-o-. :<-fi-cslmvnnnanf,eu slulnnangsufr nucl.J"ruulu tJvneu.fi gtu cfie?u fi1fi:

1. ncnReuncruffnfie3 ceav tu3?maeJeenvslualuJluntucjuael 4lc0luu1u;

2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu;3. ncnseunlrfinfrluJnrnnru*rrrrnll*rufin;cieleeJ 4u,tr*l".

JJlnml 5 eeutsnnrufn?fiu 3o

e

RyuJuavUufirlr?f;*riu 4ueiltuutu, 5arrnvfrnUruf;, iln4lcqtruUuf;, Sarmvffn

nanseu, ilnnanseu rrnv ullnaau$urfin;af,eS fiunlueffeutmacJn1lunluUuf; ccav

nluncnReu ?uEScanaSn3rur[n4u.

uuanm 2

nrudvff fi nnrufi uf; aa34ucillururu

Jlmcxl 6 nrudvfiUnnruUuf;

nr,fr"l*"'u figtUvfiUnulnmvqtuntuUuf;cnurfftfifrrilntS?u ffnuutuatfiauntu

Uu4 rray ayu3uff nuuruSurfi n3af, aX rff arSean?ueceravtauvtJrlcfr u 1cn., 4 e, , &--r tt u o u v <r c <'f o..--- --y-il^--r..9-Y-

nucUrruru fre3ecet3fr3mcunlUUA ffiav uJvunJlUUUq aliloutJuJlunluanmJUvmunt

- o. I v o tt- -

-- o v v

cJnJlunruUu{, flunelnruUuQ ttftv RUtsnvRlUalUJlUnlUrJUeeJclU tUeJJ?rnJalUJllJ

nruccnlfr3 r$ nrurJSuecrJl?rficen *rfin3runvuvrituvntufiune3rflnflu qtutJtltiluaruSnSn

Reuu;lu?ufirilnraal ae15u Snqvnt:.1 f,ueeeiSu*trf;nnrucecr3fil rfi nruU;ueeUScilufiutrl.

ulnm 7 nlunaufJlJ [Gau nlunonaeuunu?u, fi, il , ou O-. I s u cr A

4r,rcilluuru fio3rJyfiUnnruncuqJ rrav nlunan$eututu1u nSafruntuUu{ eit.tltli

tfifirilnt5?u finruruarfrcunrufiufl fie1fi3fir3frr:qr-0 n;afiunruUuf; ccnv fttSaviluntu

nauqru rrflv nlilnanneuuru?u n;afiunrufiuf; fi3uvneuficuefre?ufrufi fr1ff:

1. 5rffnru'ilceun, nrufinUv[uln, nluUurffn [[ftv nllaluJru&qurnunruUut;

z. Srffnrunau4u&fnurlnae3&4uanr3nruilufl cenv Stffnruccfita;

3. nluncn*uurru?u eUufi, nrunonnl ffiav nruiluqJlccfita&4ununluUufi;<)o y g, u ." 94 9t . ? s .' -, &4. JAnnruflune3Uuuuq rcau nlutnusnRle{umlJnliluua RaumJeumelJnlunau

-*- - =unruueuffidl, nrucefita, nalueH€Jmlu ffinv nturilatu n;cfiu&quilJ.J C[Av UeJn:yv(a'

nlunluuuq;

Page 4: alficunruiluf; nlunanaeu of accountting...2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu; 3. ncnseunlrfinfrluJnrnnru*rrrrnll*rufin;cieleeJ 4u,tr*l". JJlnml 5 eeutsnnrufn?fi u 3o e RyuJuavUufirlr?f;*riu

5"

6.

nalrJ#uffinqeues3ruvfrn3tu nJafrunllrnvnlrr rrny ce6f*;rurnr3nru6r:f; ?fficrnuaufruHu$ ccnv c6r?q;-^6-o-"e-.-ae Y e u f ! ,

rus t!..f suu|?lreJuRltf;unrunvnSu*4uanUn1tJtrufirfiffire flefi fiaufr3ce 63 ?rfice nuaufiruf;u$ cear c$r?q.

affiruOmrn 3

nlilffiuffie3c$lfimrmufrmffrufi crav finfuoqrruffrufi

rrlnmr I e$arutanru#use3c$#mrmvfrn&r.rf;

5nrmvfinfiruf; ffinvfinHusslfia3$r$sute errrurfftfirirfrnt#?u frnrmuarfiaunruncngsr.lsnmvmv ulnml 41 rrau "Gc$euterfirucfiu fi3ff:

1. tfigu?u[vryurn?rfifirefiruf;armvffnil:ifiarn nvqcJnrue$u;2- mvurf;nnvzut0f;mtutJtSufiau sa3ffu&utrt fia3-fi?ufr3fiucilufinri5aqruUuf;rorn

nuqalnrrue$u;

3. fieuvfinStu5qrnturnt3fitunrufiuf;Ur3ufiau firfiuFrutu fi3?uil1e"rr3uileu no3firu

fre3fi?ufr3frrurilufinfr;aqrrufiufiwn nvqajnrrue$ru rrav n3mnfiufisJrylunlugussjeln *rfi n3rrunyus:irruvnrrufl unu3ff nrfr u ;

4" finar*r#nalJJslJJln?unlurifif; JJtnmvqtuarfiufirunruilufr rrsu JJlnmuqlu3lnufi lunlualuJlunrue$ru fi arSeen?uceeiavtauveilurJr3fi

;

s" cil:lmvurf;nae3mvcur$qrf;ufinfrufi ecav finnanasu;G. tlqtuvnruc$uff W rmlreffeutrnaqravffrrfiel-fi:irta uffiilmruff3 noruilfruesnymru

Uvneunru*Suse3fi *rfin3runvruvriruvnruflune3frnfru ilne$u f;srurvffnilufi,n'*r:filau?uir;

r. fieeuunru nSafrunrucfieutmaapavfinee3fiueJr3nvssn sruilfiufir fluereiilfiuesnv

mruUvnsue ilufiutei.

Jllnfll e GsnuffiltJUvneunrrulf,ffuse3e$rfrwmrfrnfiufr

ren v s 1 ru d y n eu nrru* fi us e 3 eS r f; m I rny ff n iluf; "fi fr 1fr :

1. fir#o3eiruccr-lufr"uae1 *rfin3lunyuvfiruynrufflne:frnHu;z" *reilr?uevryurn?ffieirefiuSmrenyffnfluflrrn nyqalnrue$u;

tut

s. *rcilr?uil3frucilufln{5aqrruilruf;ee3 mvurf;nsym&f;mlu?ln nyqajnrue$ru;u - dt u c> * | tu

4. fiufraruf;u:vfrnr3tu5qrnrufrruntuflrufi fifi?uril3ilueilufrn{;aqrufruf;aln nyqcJ

nrue$ru fisufiauf;cvUvmbnmfl rrnv tJvftunru?unru?finrrurl$nrufirunruilufi

PsJU,!OnnJa;

5. ?ufr:fiuqtnstuUrqlfiil ti?rfrnrumtr:efreru efiail3fruar &S$ruaunvffnSafiu fimr<)uQer'rur,

mvfinilufi fi lnra fr r3nrqlmruUvqrfr r-r ;

06€lct(abG. mteijt"dupnvuJruaalununn, ?uil3fiudvtfficrprffiuslnsu rrny finavu;uaa3ri5Hn;

Page 5: alficunruiluf; nlunanaeu of accountting...2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu; 3. ncnseunlrfinfrluJnrnnru*rrrrnll*rufin;cieleeJ 4u,tr*l". JJlnml 5 eeutsnnrufn?fi u 3o e RyuJuavUufirlr?f;*riu

u1nm1 10

7. *rcilr?ufrl8unrucUuavutflnae3avrurSqrf;uilnUuf; ccav ilnnanaeu;

uclu ufi18ffur[3 neuEfru

renyslurJvngunruisusefr *rfinJlunvuvrituvnru{lnelfrnflu cilufrutu, 0n3oo

[cu asluvn -A-9ecrrova,<at)q- uisr1fi1Puluu. renvRlualullilnlucJumeJ nuqcu ffav qnmel

m1 utntfi ririlntS?ufi nuutuctfi c unruUuf; ;

U

e. ffuunlun;cfiunrucfreutmcr4avffnaelfiutJtsaveSn aruEfruir rururfi1,fftfiSunru

BuselrilufiutrJ.

<',it ov q! <,nruulnrauulnluesus9Jt9lOAlnunnuuq

c"fretfiBurenyalurJvngunruiBuseSt3rSarmvffnUufi ffuficu ffav ffnfie3 ccf;c

*rfin3runvuyfiruvnruflune3rflnflu fie1fio1avuln1u3use1 rfi rtvftean ?rfiren5aruvffn

Uuf;uru?uririlnccal Sfiurfir;u iluccct5utfiBucenvalurJvngu cilufiutU. fiavfi rJvfican

fi?rficcilereuciluaruinSnseu fieuficucmn8u.

cieutan tuS use:c 6riin 43 cqruUuf;uru<:llt2)fin{;cqruUufi rffovffnSuseJ fie3"0cieuta fi3fi :

Eccuu f;nqvneu, mymlu, rlrpan, uvfin3tu5n5arrnvffn, uvilnltumtufiuutn1. Eccuu f;nqvngu, mymlu, ertgan, uviln3tuin5atmviin, uv[n1tum1JFilu1ul

n;cf,e3fiuunnf;n cffsutrncr4avfinfituntuUuf; ?uE3cana;nlrurflnflu;

2. fieSciluruvfinlruSqrnrudvir, cBnc;nStuntuUuf;fictl ceav .BdvHuntu?untu

?rinru&SnrufirunruUuf; rJrSuilou aruDEutr; ccav .0naru$na1rfl1r.,tn?untuc <) v (t A , t, V fr- "^o.Q---- o aflSntufrtuiiunn;cEeS tUUclU n1UUau1U, nlUtJU, uJlS t[av 91nsu;

s. .0ncru$firuiqravcurv?nui3 cUufiu nruUuf;, ntueiu, nluulvtJlnlu, nru8f;mrur4

avfin, [snqysln, n1uc1yr11n, avfifi, ntu$gtuntlfitunrueffeutmaqavffn, av6 u Z r -,. -q, v 9' o-.^-.^-. J't A'--- e- - --d-Suinnruiqu-dlaslu, fintuutUu, ffnrutu ffav evecuuJntuduuin;cEel cule

{cu q:t)f; mtu?unrucff gut mc 14a vff n ;

4. "Bncru$naluslrJrn?unrurh?fl ulnmvqrusrff ufi tuntuUuf; ccav rJlnmvnturtff u

fituntuatultuntuciu;

s. .0avusucruurr0Ju?unrucfreutmaaJnJlu, .0ringvuvnctucilutptit, .DnatualJln

?untu 5cntv, fiatnt ccav crfitaUumt.

Jmml 12 renvEludvnsunrutl5useScBriln4laaruUuErD

cenvsluUvneunruiBusese$riln*JaqruUufl .0fi1fi :

1. firBelnruccuufiuael *rf,nJlunvuvrituvnru{uno:En4u;

2. *rrilr?ufr lEucUufin{SaqruUuf;arn nvqalnrusiu;

3. irrilr?urJvnrsvfiuvUnhrunruUuf; ffav firu$urffn;aie3 cUufiu ntuciu, n1u

nvil1n1u, nru8f,m1u?4avffn, csnrlvsln, nlumvmtn, avffff, ntufiaturntSfrlunlu

fircfiur4nvffn, av0uinnruE4u-atcatu, ffntuutUu tcnv finrutu (rlrJ);

umml 11

Ir1

Page 6: alficunruiluf; nlunanaeu of accountting...2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu; 3. ncnseunlrfinfrluJnrnnru*rrrrnll*rufin;cieleeJ 4u,tr*l". JJlnml 5 eeutsnnrufn?fi u 3o e RyuJuavUufirlr?f;*riu

4. ?ucc6Sturn 0?rfinruarucfieu;

s. ?ut38urffqiln3Uu;

6. f;avdvrn5nmfl.

ulnm 1s nruninmvurnrudfiusesc$rfin{;cqruUufi

cfietfiSutenvf,luuvnguntuif;uselcSriln{;cqruUufl ffufiatJ rcny finfie1 ccf;a

*rfinlrunvuvritr.lvntu{une3r$nflu fre1fia1avu1nlu Busgl $ r;vffrsn u;lu?ufirfineaarA-yuurureuuya'Hufir5u iluccclSutfisurenvaluuvneu eUufiutu. fravfi rJvficsn fifie3cc63meuciluaruvuytt6angnsgu uJgJnCU[mnUu.

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nlufrnfr3rure.r?uf;mlmvfinnanffisu rrav trruaurynan*sufitfigunrufiuse3ruru?ruritilne ant ffir5u ffnqvnrru fruce eiSufi.DnrueJ;uee U3 silufrutu;

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1.5' RluJlunSafrumvuJlrJ rrav ftuntunanffisu 4ueilruuruqrnfr3 m1J.in1us;n#a3

eo3 *rilnJlunyuvrirruynlruflune:frn4u. e

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2" u5ffnnanseu fre3nret3rruff3ffinaeifiu?rfifinfre3elrunarueilufi3, fiufiau ecay Hurm n fi u fi ru? ffi * r fi n 1 1 u nu uyri r -u yn r rufl u n al ft n fl u fi 3 fi :

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fr rrfr u eeav e;nfiu$urff n;af,e3 ;

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tu ee34unrfrr:ffirupsJ ryrrfrror*r;ou,,t

fi uerfi unruUSuccdSaa3fl uff ufi fi nilnnvfi qrnnlunan&su ;

fi ucrfi u3nesuaeS r;,rrrfr r*ru fi fr nnanasuEJ13fi eufi ru ;

fiuerfiunr"lumJXfinJaffiufiL,, nluncnseu reay sJJJrfrr*,","3;

frue ffiuqunlfruffiuee3&ffHneentrrfurufinfrr-r rizu53rlfiayfrLidvfiu fifiu6rua urfr S u rff av ff n 6 e3 ff e 3 tnu e6 r rfr .

4.r r eclu u , fiH3ffuulavmcq 0fifrnnanmsu fiu e;ruriJrnuru ?rfi*rfinJrurryuyriruvnruflruno3

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nlunCInflgL,!;oetnll

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#e3aa3 *rfi nrlruny:lyriruvnrr.rfl une3ff nfl u ;

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nlunanaeuUuf; rff.0nruu3uccUl?uccctavtauvtlr3cflulcn ccau "finrufin?nvu1

n cl rJ sl JJ r nfi r u nru n c nse u ? rfi aenn o 3 fi u fl v uJ 1un 1u e u u uru fi c?u ce cr av tau v ;

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?ucccravtauv;

e. finfin$uBuilnavfiufiru5qrf;u?fi f,n{;aqrufiufi ecav finncnaeu tJrluilau nfi3

Seuqraflatul fiarr.r8 ?ufruuvneufiauffnfiuurUu 0?rfrun Fectrl;", *' ,

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arutntu crfruuii3

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fiu c{un;cfiu, ilnc5urinvfftreUu mrrnrufialavulpeJ *rilnyrunvuvrituvnlu

fl unalrftn4u mlurtmavrinvii ;

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finncnngu fifin ceav uilrrff crruufftfiririlntS?u ffnrutuatfiaunltJncnaeu3nsv(2<) v.i A q +H

mv rJ1nml 57 [tav IJfrn CIAU UUlm tUJU[mrJ nJU:

fineelfinnonfieL,,

1. ?rfinru0f;nrufirunruUufi rfi nruncnssu t,nqrttrmnu?rfiaonna3fiLlcfie?utnffn

fiufiunru?finrr0f;ntuaelfru ceav atef;nmtuntilnecar;

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murufio?ucrcravtauv;

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r o u *tfiqrnnluncnseu rn etoufirqrun;afiunlunanseu?unssrJvquUVNgUfllTMUUN

qJqFU;

4 . cf, reff Sccrila qu?ff ff nfi ufi uefr e?uas JnlunanHeuaei 4ueil ruuru.

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Page 14: alficunruiluf; nlunanaeu of accountting...2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu; 3. ncnseunlrfinfrluJnrnnru*rrrrnll*rufin;cieleeJ 4u,tr*l". JJlnml 5 eeutsnnrufn?fi u 3o e RyuJuavUufirlr?f;*riu

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2'trd\A,ttutY

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tu,

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O9UUnlJJvnlUql.unsltflnqu;

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flnunlunluuuq rray nlunonHsu;

B. ffnanvutnviluntufiruf; t6au nlualu3ru?rfirfiumvtru crfry fisnflsJfrufinnruaelnrfrru.

s A , qmilulPsJryJJ[uffiilu

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atunvfinUuq' crnv Smtmvflnnanffisu efieeffiual Smrmyfinfi3nrariyfriln fin ceav--rr--q -e-"- - ! v 6 s r s v atrulut t.JHsnns J!'luft vlJJUnnLTUl€J 6[nv Unnlun;aff unruilufi [[ff y nlunanffi su :

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u1nm1 za ilnatu3tunluncnsgu

rcav tlrr,fr,*l, fie1#r30naluJlun1ilnanseu mrurntfiririlntS?u

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c9ufitn*1tin1uncnReu;

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a1uJ1un3afi unrucff gutmcdvfi UnaJnJlueeSfi nncnsgu?ucceiavtnuv ;

Snarulrunluncnfl eumlnciluutntctt3tJvemnfi elccrJcUuutgtalc.

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dJlnml so nrutavtu6usa35mmvffnfiuf; ranv f,armvfrnncnmsu

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cilrrrutu;

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