professionals involved in the purchase and sale of a business

8/14/2019 Professionals Involved in the Purchase and Sale of a Business

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Zxailppnaemgp Neyagyld ne tfl

Z|x`fmpl med Pmgl ai m H|pnelpph~ Zltlx M% @|pnomea' H%P`%' GG%H%

Gms Aiin`l ai Zltlx @|pnomea • Taxaeta' Aetmxna' @memdm

Zxailppnaemgp Neyagyld ne tfl Z|x`fmpl med Pmgl ai m H|pnelpp Zmcl = ai ==

EATN@L TA XLMDLX; Tfl neiaxomtnae ne tfnp mxtn`gl np m hxnli p|oomx~ iax neiaxomtnaemg

z|xzaplp aeg~ med np aeg~ mzzgn`mhgl ne tfl Zxayne`l ai Aetmxna% Nt np eat olmet ta hl glcmg

mdyn`l% Ni ~a| xl}|nxl neiaxomtnae ax mdyn`l mp nt xlgmtlp ta ~a|x nednynd|mg `nx`|optme`lp ~a|

mxl mdynpld ta àep|gt sntf tfl Gms Aiin`l ai Zltlx @|pnomea ax pzlmb ta ~a|x ase gms~lx%

EATN@L TA XLMDLX; Tfl neiaxomtnae ne tfnp mxtn`gl np m hxnli p|oomx~ iax

neiaxomtnaemg z|xzaplp aeg~ med np aeg~ mzzgn`mhgl ne tfl Zxayne`l ai Aetmxna'

@memdm% Nt np eat olmet ta hl glcmg mdyn`l% Ni ~a| xl}|nxl neiaxomtnae ax mdyn`l mp

nt xlgmtlp ta ~a|x nednynd|mg `nx`|optme`lp ~a| mxl mdynpld ta àep|gt sntf tfl

Gms Aiin`l ai Zltlx @|pnomea ax pzlmb ta ~a|x ase gms~lx%

Ta zxazlxg~ àozgltl m z|x`fmpl ax pmgl ai m h|pnelpp' ~a| sngg elld ta ahtmne

zxailppnaemg mdyn`l mp lmxg~ mp zappnhgl ixao tfl iaggasnec;

=. gms~lx'

8. xlmg lptmtl mclet'

0. m`à|etmet'

4. hmeb omemclx'

<. me~ael lgpl sfa fmp beasgldcl mha|t tfl h|pnelpp p|`f mp m

h|pnelpp lymg|mtax' nep|xme`l mclet' lecnellx' mx`fntl`t' ax

àep|gtmet%

Lm`f zxailppnaemg `me flgz ~a| sntf tflnx zmxtn`|gmx mxlm ai tflnx lvzlxtnpl% Sl

fmyl ia|ed tfmt tfapl sfa imng ta pllb mdl}|mtl zxailppnaemg mdyn`l lmxg~ ae ne

tfl zxa`lpp ai h|~nec ax plggnec m h|pnelpp aitle pzled oaxl oael~ ne tfl gaec

x|e' fmyl dniin`|gt~ xlpagynec àozgn`mtld npp|lp ae tflnx ase' med |gtnomtlg~

hlàol ix|ptxmtld med dnpmzzanetld sntf tfl txmepm`tnae% Tfl xaglp ai lm`f ai tfl

mhayl gnptld zxailppnaemgp mp tfl~ xlgmtl ta tfl z|x`fmpl med pmgl ai m h|pnelpp

mxl hxnlig~ dlp`xnhld hlgas% â| pfa|gd àep|gt dnxl`tg~ sntf lm`f zxailppnaemg ta

dnp`|pp; &n. sfmt tfl~ `me da iax ~a| ne ~a|x zmxtn`|gmx txmepm`tnae2 &nn. tflnx illp2

med &nnn. fas ta zxa`lld%

http://www.cusimano.com/lawyer/













Zxailppnaemgp Neyagyld ne tfl Z|x`fmpl med Pmgl ai m H|pnelpp

h~ Zltlx M% @|pnomea' H%P`%' GG%H%


Zxailppnaemgp Neyagyld ne tfl Z|x`fmpl med Pmgl ai m H|pnelpp Zmcl 8 ai ==





&=. Gms~lx

N mo lvzlxnle`ld ne hatf tfl z|x`fmpl med pmgl ai h|pnelpplp% Ne clelxmg sfle

~a| fmyl dl`ndld ta z|x`fmpl ax plgg m h|pnelpp N sngg;

m. ollt sntf ~a| iax me nentnmg àep|gtmtnae ta glmxe oaxl mha|t ~a|x

h|pnelpp2

h. zxlzmxl m ptxmtlc~ pzl`nin` ta tfl glcmg xl}|nxloletp ai ~a|x zmxtn`|gmx

pnt|mtnae2

`. zxlzmxl m Glttlx ai Netlet plttnec a|t tfl clelxmg tlxop ai tfl z|x`fmplax pmgl2

d. zxlzmxl me Mcxllolet ai Z|x`fmpl med Pmgl2

l. zxlzmxl tfl ome~ glcmg da`|oletp med mcxlloletp xl}|nxld ta

àozgltl tfl txmepm`tnae2

i. àed|`t med memg~{l lvtlepnyl àxzaxmtl med atflx plmx`flp ixao

ymxna|p caylxeolet xlàxdp mcmnept tfl z|x`fmplx ax plgglx2

c. mdynpl ~a| ai zatletnmg zxahglop med npp|lp tfmt ~a| pfa|gd àepndlx2

f. lvmonel àxzaxmtl xlàxdp ai tfl plgglx ni xl}|nxld2

n. elcatnmtl sntf tfl gmedgaxd sntf xlpzl`t ta tfl glmpl med memg~{l tfl

glmpl2

k. mddxlpp me~ npp|lp xlgmtnec ta xldntaxp' gnle fagdlxp' tmvlp' `|ptaolx

gnptp' mppnceolet ai tlglzfael2

b. zxlzmxl lozga~ll àetxm`tp ni xl}|nxld2



















g. àep|gt sntf ~a|x m`à|etmet sntf xlpzl`t ta z|x`fmpl zxn`l' tmv xlgmtld

npp|lp ne`g|dnec zxn`l mgga`mtnae med lptmtl zgmeenec2

o. àep|gt sntf atflx zxailppnaemgp mp xl}|nxld2

e. mdynpl ~a| fas ta mxxmecl ~a|x miimnxp ta zxatl`t ~a|x `|xxlet mppltp2

a. neàxzaxmtl m els àxzaxmtnae iax ~a| ni el`lppmx~2

z. lvzgmne med mdynpl sntf xlpzl`t ta hmebnec da`|oletp2

}. zxayndl m sxnttle xlzaxt ta ~a| med m xlzaxtnec haab mitlx tfl

txmepm`tnae fmp hlle àozgltld2 med

x. med zxayndl me~ atflx glcmg mdyn`l el`lppmx~ ta àozgltl tfl

txmepm`tnae%

Nt np nozaxtmet ta àetm`t ol mp paae mp zappnhgl med zxlilxmhg~ mp paae mp ~a|

mxl àepndlxnec h|~nec ax plggnec% Tfl paaelx ~a| àetm`t ol' tfl paaelx N `me

flgz ~a|' med tfl paaelx ~a| `me hl neiaxold ai tfl npp|lp ta hl àepndlxld% Nt np

eat mdynpmhgl iax m z|x`fmplx ax plgglx ta m`t ae tflnx ase med àol ta m

zxlgnonemx~ |edlxptmednec ai tfl tlxop sntf tfl atflx zmxt~ sntfa|t àep|gtnecsntf m gms~lx% Tfl dnp`|ppnae med zxlzmxmtnae h~ tfl zmxtnlp ai m sxnttle a|tgnel

dlp`xnhnec tfl hmpnp ai tflnx txmepm`tnae sfn`f om~ hl mp pnozgl mp eatlp ae tfl

hm`b/ai/m/emzbne omdl d|xnec m g|e`f olltnec om~ iaxo tfl hmpnp ai m glcmg

mcxllolet lyle ni tfl da`|olet np eat pnceld% T~zn`mgg~ d|xnec tflpl elcatnmtnaep

tfl zmxtnlp imng ta àepndlx pncenin`met glcmg med tmv npp|lp med nozgn`mtnaep% Nt np

nozaxtmet med mdynpmhgl tfmt sfle àepndlxnec tfl z|x`fmpl ax pmgl ai m h|pnelpp

tfmt ea iaxomg dnp`|ppnaep ax da`|oletp mxl lv`fmecld ax pnceld sntfa|t hlnec

inxpt xlynlsld h~ m gms~lx sfa np msmxl ai tfl im`tp ai ~a|x zmxtn`|gmx pnt|mtnae%

\etng ~a| fmyl pzable sntf ol' d|xnec me~ dnp`|ppnaep ax lv`fmecl ai me~da`|oletp sntf tfl atflx pndl' ~a| pfa|gd ombl nt `glmx ta mgg zmxtnlp tfmt me~



















dnp`|ppnaep mxl zxlgnonemx~ med mxl eat netledld ta `xlmtl m hnednec ahgncmtnae

|etng m dlinentnyl mcxllolet ai z|x`fmpl med pmgl fmp hlle zxlzmxld ax xlynlsldh~ ~a|x gms~lx%

Aitle z|x`fmplxp ax plgglxp ahtmne me mcxllolet ai z|x`fmpl med pmgl ixao m xlmg

lptmtl mclet ax ixao m ga`mg haab ptaxl% Tflpl mcxlloletp mxl |p|mgg~ sxnttle ta

hl mp clelxmg mp zappnhgl med mgoapt mgsm~p imng ta mdl}|mtlg~ mddxlpp tfl

zmxtn`|gmx glcmg npp|lp ai ~a|x h|pnelpp% Sfmt om~ mzzlmx ta m eae/gms~lx mp

ptmedmxd glcmg tlvt lyle ni nt np (lvzgmneld( h~ tfl xlmg lptmtl mclet ax m`à|etmet

sngg oapt gnblg~ hl nemdl}|mtl med sxnttle ne p|`f m sm~ tfmt nt np ael/pndld% \pnec

me Mcxllolet tfmt smp eat xlynlsld h~ m gms~lx sngg glmd ta mdylxpl glcmgàepl}|le`lp mcmnept ~a|%

Ne zxayndnec glcmg mppnptme`l ta ~a|' N sngg lvmonel tfl zmxtn`|gmx `nx`|optme`lp ai

tfl h|pnelpp hlnec z|x`fmpld ax pagd% Dlp`xnhld hlgas mxl m ils npp|lp tfmt N

àepndlx ne m z|x`fmpl ax pmgl ai m h|pnelpp% Ne mddntnae' tflxl sngg hl ome~ atflx

npp|lp dlzlednec ae tfl emt|xl ai tfl h|pnelpp% &EATL; tfnp gnpt np aeg~ m pfaxt gnpt

med nt np eat netledld ta hl m dltmngld ax lvfm|ptnyl gnpt.

=% Mxl ~a| canec ta h|~!plgg tfl pfmxlp ai tfl h|pnelpp ax mxl ~a| canec ta

ptmxt ~a|x ase àozme~ med h|~ aeg~ tfl mppltp ai tfl yledax#p

h|pnelpp%

8% Mxl tflxl `|xxlet lozga~llp1 Ni pa' sfmt sngg fmzzle sntf tflnx

àetxm`tp1 Mxl me~ smclp asnec ax |exlonttld pa|x`l dld|`tnaep ta

Xlyle|l @memdm1 Mxl me~ ai tfl `|xxlet lozga~llp canec ta hl

àetne|ld1 Np tflxl m |enae1

0% Dalp tfl h|pnelpp asl me~ h|pnelpp ax xlmgnt~ tmvlp1 Fmp tfl h|pnelpp

m``|xmtlg~ zxlzmxld med ingld ntp zxlyna|p neàol tmv xlt|xep med zmndmgg ai ntp àxzaxmtl neàol tmvlp1














Zxailppnaemgp Neyagyld ne tfl Z|x`fmpl med Pmgl ai m H|pnelpp Zmcl < ai ==





4% Dalp tfl h|pnelpp ase tfl mppltp tfmt nt np tx~nec ta plgg ax mxl tfl~ mgg

aseld h~ tfl hmeb med atflx zmxtnlp1 Np tflxl me~ ahgncmtnae xlgmtnec tatfl haxxasnec ai oael~ ax ta m c|mxmetll1

<% Mxl tflxl me~ gmsp|ntp ax k|dcoletp mcmnept tfl h|pnelpp1 Sfa mxl tfl

`xldntaxp ai tfl h|pnelpp med mxl tfl~ pl`|xld ax |epl`|xld1

9% Mxl tflxl me~ pzl nmg gn`le`lp tfmt mxl xl}|nxld ta azlxmtl tfl h|pnelpp%

Iax lvmozgl' da ~a| elld ta ahtmne m gn}|ax gn`le`l1 Ax np tfl plgglx

zgmeenec ta txmepilx tfl gn}|ax gn`le`l ta tfl z|x`fmplx1

3% Sfmt np hlnec pagd1 Tfl l}|nzolet' gmed' neyletax~' mppltp' tlglzfaele|ohlx' emol' m`à|etp xl`lnymhgl' `gnlet gnpt' zmtletp' txmdlomxbp'

àz~xncftp' gn`le`lp' caadsngg1 Sfa sngg faea|x lvnptnec z|x`fmpl axdlxp

med smxxmetnlp cnyle ta zxlyna|p `|ptaolxp1

6% Sfle np tfl dlmg canec ta hl àozgltld1 Mxl tflxl àetxm`tp ne zgm`l

sfn`f `meeat hl `me`lggld }|n`bg~ sntfa|t zlemgt~ ax gnmhngnt~1

>% Fas np tfl dlmg canec ta hl ineme`ld1 Game' `mpf' oaxtcmcl/hm`b' g|oz/

p|o zm~olet1 Np tfl plgglx canec ta dnp`gapl ineme`nmg ptmtloletp ai tfl

h|pnelpp1 Np tfl z|x`fmplx mhgl ta zm~ iax tfl h|pnelpp1

=:% Sfmt ni tfl dlmg imggp tfxa|cf ax ael zmxt~ np |emhgl ta da paoltfnec ta

sfn`f tfl~ mcxlld ta da1 Sfa zm~p1 Da ~a| smnyl tfl xl}|nxlolet med

àozgltl tfl txmepm`tnae ax da ~a| tlxonemtl tfl mcxllolet &ni tfmt np

zappnhgl.1

==% Mxl tflxl leynxaeoletmg zxahglop mppa`nmtld sntf tfl h|pnelpp med mxl

~a| mdl}|mtlg~ zxatl`tld% Ni tflxl np xlmg lptmtl' np tfl gmed (`glme(1



















=8% Np tflxl m glmpl sntf tfl gmedgaxd1 Np mzzxaymg h~ tfl gmedgaxd xl}|nxld

ta mppnce tfl glmpl ta tfl z|x`fmplx &oapt gnblg~. 1 Np tflxl me~tfnec netfl glmpl tfmt sngg `m|pl dniin`|gt~ iax tfl z|x`fmplx ax tfl plgglx1

=0% Np tfl l}|nzolet glmpld' aseld' ax np tflxl m (`fmttlg oaxtcmcl(

xlcnptlxld mcmnept tfl l}|nzolet1

=4% Np tflxl canec ta hl m eae/àozltntnae gm|pl zxlyletnec tfl plgglx ixao

azlenec |z m àozltnec h|pnelpp ne tfl yn`nent~ mitlx tfl pmgl1

=<% Np tflxl canec ta hl m àeindletnmgnt~ `gm|pl zxlyletnec tfl plgglx ixao

dnp`gapnec me~ ai tfl h|pnelpp# àeindletnmg neiaxomtnae1

=9% Fmp tflxl hlle me~ neptme`lp ai eae/àozgnme`l sntf tfl gms tfmt tfl

z|x`fmplx ax plgglx elldp ta lvmonel1 Mxl tflxl me~ flmgtf'

a``|zmtnaemg flmgtf med pmilt~' gmha|x' ax o|en`nzmg h~/gms ynagmtnaep1

=3% Sfmt xlzxlpletmtnaep' smxxmetnlp' med àedntnaep np lm`f zmxt~ canec ta

ombl1 Sfa np xlpzaepnhgl iax àozgltnec tflo med sfle1

=6% Np tfl one|tl haab ai tfl àxzaxmtnae |z/ta/dmtl1 Np tflxl m

pfmxlfagdlxp# mcxllolet ne zgm`l tfmt xl}|nxlp tfl pfmxlfagdlxp#

mzzxaymg1

Iax z|x`fmplxp ai m h|pnelpp' N sngg mgpa hl mhgl ta mppnpt sntf;

&n. neàxzaxmtnec m els àxzaxmtnae iax tfl z|x`fmpld mppltp ni el`lppmx~'

ax xlcnptlxnec m pagl zxazxnltaxpfnz ax zmxtelxpfnz2

&nn. `xlmtnec m pfmxlfagdlx ax zmxtelxpfnz mcxllolet2



















&nnn. mppnptnec sntf xlcnptxmtnae iax Caadp med Plxyn`lp &eas `mggld H|pnelpp

E|ohlx.' Xltmng Pmglp Tmv' med atflx o|en`nzmg h|pnelpp xlcnptxmtnaeptfmt om~ hl xl}|nxld%

&8. Xlmg Lptmtl Mclet ax H|pnelpp Hxablx

Tfxa|cf tfl O|gtnzgl Gnptnec Plxyn`l &OGPℨ. m xlmg lptmtl mclet `me flgz ga`mtl

h|pnelpplp iax ~a| tfmt mxl iax pmgl ax `me gnpt ~a|x h|pnelpp iax pmgl med z|t ~a|

ne ta|`f sntf zatletnmg h|~lxp% Tfl z|xzapl ai tfl mclet np ta z|t ~a| ne ta|`f

sntf z|x`fmplxp ax plgglxp% Hl p|xl ta lvzgmne ta tfl mclet tfl emt|xl ai tfl

h|pnelpp med me~ |en}|l mdymetmclp ai tfl h|pnelpp% Tfl mclet pfa|gd eat hlxlgnld |zae iax glcmg ax m`à|etnec mdyn`l%

â| pfa|gd eat fmyl tfl xlmg lptmtl mclet ax h|pnelpp hxablx zxlzmxl m z|x`fmpl

med pmgl mcxllolet iax ~a|% Mgtfa|cf ome~ mcletp fmyl ptmedmxd iaxop iax tfl

z|x`fmpl med pmgl ai m h|pnelpp' oapt gnblg~ tfl iaxop da eat mddxlpp tfl

`nx`|optme`lp ai tfl zmxtn`|gmx h|pnelpp ~a| mxl h|~nec ax plggnec% Tfl

zxlzmxmtnae ai me mcxllolet ai z|x`fmpl med pmgl pfa|gd aeg~ hl àozgltld h~ m

gms~lx% Nt mddntnae' ~a| pfa|gd eat fmyl tfl mclet mdynpl ~a| ae m z|x`fmpl zxn`l%

Mgtfa|cf me mclet `me cnyl ~a| inc|xlp ai sfmt atflx h|pnelpplp mxl plggnec iax'

lm`f h|pnelpp np |en}|l med xl}|nxlp `mxli|g memg~pnp% Iax lvmozgl' me mclet np eat

t~zn`mgg~ }|mgninld ta mdynpl ~a| ae tfl ymg|l ai m `|ptaolx gnpt ax tlglzfael

e|ohlx% Fas o|`f m h|pnelpp np saxtf np me m`à|etnec }|lptnae sfn`f `me aeg~

hl zxazlxg~ dltlxoneld h~ me m`à|etmet%

&0. M`à|etmet

Me m`à|etmet np m ylx~ nozaxtmet zmxt ai tfl tlmo ai zxailppnaemgp mdynpnec ~a|

sfle ~a| z|x`fmpl ax plgg m h|pnelpp% Ni ~a| da eat fmyl me m`à|etmet tfle mpb

~a|x gms~lx ta flgz ~a| ga`mtl me m`à|etmet% Moaec atflx tfnecp tfl m`à|etmet














Zxailppnaemgp Neyagyld ne tfl Z|x`fmpl med Pmgl ai m H|pnelpp Zmcl > ai ==





&4. Hmeb Omemclx

Nt np yntmg iax m z|x`fmplx ta beas m hmeb omemclx% Sfltflx ax eat ~a| mxl

zgmeenec ta game oael~ ixao m hmeb' ~a| o|pt dlylgaz m zxailppnaemg h|pnelpp

xlgmtnaepfnz sntf ~a|x hmeb omemclx%

Tfl hmebnec ned|ptx~ np ylx~ àozltntnyl med aiilx ome~ plxyn`lp ta tfl pomgg )

oldn|o pn{ld h|pnelpp% Ne mddntnae' oapt omkax hmebp eas fmyl pzl`nmg zxacxmop

`mtlxnec ta zxailppnaemgp p|`f mp da`taxp' dletnptp' med lecnellxp% Tfl hmeb

omemclx sngg flgz ~a| ta ahtmne `xldnt im`ngntnlp p|`f mp azlxmtnec gnelp ai `xldnt

med `mzntmg gamep% â| om~ mgpa }|mgni~ iax ymxna|p caylxeolet pzaepaxld gamepp|`f mp m pomgg h|pnelpp game aiilxnec |z ta $8<:'::: ta }|mgninld h|pnelpp

aselxp% Ne mddntnae paol hmebp fmyl ndletninld `lxtmne pl`taxp sflxl tfl~ mxl

snggnec ta game oael~ p|`f fmp mp tfl fncf/tl`feagac~ ned|ptx~%

Ni ~a| mxl |emhgl ta ineme`l tfl h|pnelpp |pnec ~a|x ase xlpa|x`lp med sngg

xl}|nxl ineme`nmg mppnptme`l p|`f mp m `mzntmg game ta ineme`l m z|x`fmpl ax m

azlxmtnec gnel ai `xldnt' flxl mxl m ils tnzp ta zxlzmxl ~a| iax ~a|x olltnec sntf

~a|x hmeb omemclx;

=% Zxlzmxl m h|pnelpp zgme% Ne zxlzmxnec ~a|x h|pnelpp zgme' xlomne

àeplxymtnyl% â| om~ tfneb tfmt ~a| `me dxmomtn`mgg~ nozxayl tfl h|pnelpp

ae`l ~a| mxl ne `fmxcl h|t ~a| ptngg elld m h|pnelpp zgme% Ni ~a| dae#t beas

sfmt m h|pnelpp zgme np ax fas ta ombl ael tfle mpb ~a|x m`à|etmet ta

flgz ~a|% Sl `me xlilx ta ~a| me m`à|etmet ax m ineme`nmg àep|gtmet tfmt np

imongnmx sntf zxlzmxnec h|pnelpp zgmep% Ne mddntnae' lylx~ haabptaxl `mxxnlp

haabp ne tfl h|pnelpp pl`tnae ae fas ta zxlzmxl m h|pnelpp zgme2

8% Dxlpp àeplxymtnylg~ med zxailppnaemgg~2

0% Hl aztnonptn` med àe`letxmtl ae ~a|x pbnggp med mhngntnlp%














Zxailppnaemgp Neyagyld ne tfl Z|x`fmpl med Pmgl ai m H|pnelpp Zmcl =: ai ==





4% Da eat hl dnpmzzanetld ni ~a| mxl t|xeld dase ome~ tnolp% Pnozg~ mpb tfl

hmeb sfmt lgpl tfl~ elld ta pmtnpi~ tflo%

<% Pfaz mxa|ed ta ome~ hmebp% â| sngg hl p|xzxnpld tfmt dniilxlet hmebp fmyl

dniilxlet mttnt|dlp med sm~p ai danec h|pnelpp% Hl p|xl ta pfaz mxa|ed ta

dniilxlet hxme`flp ai tfl pmol hmeb% Mgpa' da eat tfneb tfmt ~a| fmyl ta ca

ta tfl hncclpt hmeb ne tfl `nt~% Tfl hncclpt hmeb hxme`f ne tfl `nt~ om~ hl

taa h|p~ ta dlmg sntf ~a|% Oapt hmebp fmyl àoolx`nmg hmebnec `letlxp

sfn`f mxl saxtf mzzxam`fnec% Ni ~a|x ineme`nmg xl}|nxloletp mxl pomgg' ~a|

sngg fmyl m cxlmtlx `fme`l ai p|``lpp ni ~a| ca ta m pomgglx ga`mg hxme`f%

Mgpa' da eat illg tfmt ~a| fmyl ta ca ta tfl hmeb m`xapp tfl ptxllt ixao~a|x h|pnelpp% Oapt hmebp sngg glt ~a| da ~a|x hmebnec mt ~a|x ga`mg hxme`f

lyle tfa|cf ~a|x m`à|etp med `xldnt im`ngntnlp mxl ga`mtld mt meatflx

hxme`f% Tflxliaxl' ~a| pfa|gd àepndlx mzzxam`fnec m hxme`f tfmt np ae tfl

atflx pndl ai ~a|x `nt~%

&<. Atflx Zxailppnaemgp

Tflxl mxl ome~ atflx zxailppnaemgp tfmt ~a| pfa|gd àepndlx àetm`tnec%

=% Ni ~a| elld ineme`nmg zgmeenec mdyn`l' ~a| pfa|gd pzlmb ta m ineme`nmgzgmeelx sfa `me flgz ~a| zgme ~a|x h|pnelpp med axcmen{l ~a|x ineme`nmg

miimnxp% Ni ~a| mxl m plgglx ~a| o|pt àepndlx sfmt ~a| mxl canec ta da sntf

tfl i|edp clelxmtld ixao tfl pmgl ai tfl h|pnelpp ax ni ~a| mxl h|~nec ~a|

o|pt àepndlx fas ta zxazlxg~ neylpt me~ zxaintp%

8% M h|pnelpp àep|gtmet `me flgz ne plylxmg sm~p ne`g|dnec;

&n. zxlzmxl m h|pnelpp zgme2

&nn. `xlmtl m omxbltnec zgme2














Zxailppnaemgp Neyagyld ne tfl Z|x`fmpl med Pmgl ai m H|pnelpp Zmcl == ai ==





&nnn. z|t ~a| ne àetm`t sntf atflxp sfa `me flgz ~a| ne tfl h|pnelpp2

&ny. lvmonel tfl h|pnelpp azlxmtnae' tfl zxad|`tp!plxyn lp aiilxld'

tfl ga`mtnae' med mymngmhgl omxbltp%

0% â| om~ snpf ta àep|gt sntf me lecnellx ta lvmonel l}|nzolet med me

mx`fntl`t ta lvmonel m h|ngdnec%

4% â| pfa|gd àep|gt sntf ~a|x nep|xme`l mclet ta dnp`|pp tfl nep|xme`l

xl}|nxloletp ai ~a|x h|pnelpp med lep|xl tfmt ~a|x h|pnelpp np mdl}|mtlg~

nep|xld%

<% @aep|gt tfl h|pnelpp pl tnae ai ~a|x ga`mg gnhxmx~ med haabptaxl%

@ae`g|pnae

Sfltflx ~a| mxl m z|x`fmplx ax m plgglx ai m h|pnelpp' N mo flxl ta flgz ~a| med

m`t mp ~a|x glcmg mdynpax% N fmyl hlle neyagyld ne hatf z|x`fmplp med pmglp ai

h|pnelpplp med mp p|`f N fmyl tfl zxailppnaemg lvzlxtnpl ta lep|xl tfmt ~a|x

z|x`fmpl ax pmgl ai m h|pnelpp sngg hl p|``lppi|gg~ àozgltld% Sflxl xl}|nxld N

`me z|t ~a| ne ta|`f sntf m`à|etmetp' xlmg lptmtl mcletp' hmeblxp' ineme`nmg

zgmeelxp' mx`fntl`tp' med atflx zxailppnaemgp ta flgz ~a|%

N mo m h|pnelpp gms~lx ne Taxaeta' Aetmxna' @memdm% Ni ~a| mxl ga`mtld ne tfl

Cxlmtlx Taxaeta Mxlm' N sa|gd hl zglmpld ta ollt sntf ~a| med xlzxlplet ~a| mp

~a|x zxailppnaemg glcmg mdynpax%

@aetm`t Zltlx @|pnomea mt;

Lomng; gms~lxJ`|pnomea%ào

Tlglzfael; 4=9/888/:<66Aegnel; fttz;!!sss%`|pnomea%ào!gms~lx






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