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8. HP?GD:KHKLHYGBYHL>?EDBN:K:>H<B<GMLJ?GGBO

IHF?S?GBC

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ih\j_`^_gukeb\u\h^hklhqgu_ljm[u\gmlj_ggb_\h^hklhdb

Ijbijh^m\Z_fhklb bijhl_dZ_fhklbr\h\bgh]^Z\uihegyxlboi_j_aZq_dZgdm

baZ^_edmjZkl\hjhf^h\hevghqZklh\abfg__\j_fykgbadbfdZq_kl\hf

Ih\_joghklgZyaZ^_edZ[_a^he`ghcaZqbkldbr\h\b]em[hdh]hmiehlg_gbyg_

^Z_lgm`guoj_amevlZlh\b^he`gZ[ulvi_j_^_e_gZ

NZkZ^u dbjibqguo a^Zgbc qZklh ih\j_`^Zxlky h[jZah\Zgb_f \_dheh\ GZe_l

wlhl fh`_l kqbsZlvky gh \_dheu fh]ml \uklmiblv  \gh\v Ihwlhfm ijb

h[ke_^h\Zgbbke_^m_l h[jZsZlv\gbfZgb_gZhklZxsb_kyiylgZIjbh[gZjm`_gbb

gZkl_gZoie_k_gbblike_^m_l\uy\blvijbqbgu__ihy\e_gby

GZjmr_gb_ kp_ie_gby kehy rlmdZlmjdb k [_lhghf y\ey_lky gZb[he__

kms_kl\_ggufbjZkijhkljZg_ggufg_^hklZldhf

GZijhqghklvkp_ie_gbyhljbpZl_evghkdZau\Z_lkyijhgbdgh\_gb_\eZ]bkf_gZ

l_fi_jZlmj \ha^moZ \ ihf_s_gbyo \b[jZpby Ijh\_jdm khklhygby rlmdZlmjdb b

kp_ie_gbynZdlmjgh]hkehykl_ehfkl_gh\uo iZg_e_cijh\_jyxlijhklmdb\Zgb_f

a^Zgb_;_eh]h>hfZ\Fhkd\_.

RlmdZlmjgucgZf_l agZqbl_evghc lhesbgu \uiheg_gguc [_a f_lZeebq_kdhc

k_ldb\_kvfZg_gZ^_`_g

GZg_k_gb_ rlmdZlmjdb gZ aZ]jyag_ggmx ih\_joghklv y\ey_lky gZb[he__

kms_kl\_gguf ^_n_dlhf kgb`Zxsbf kp_ie_gb_ rlmdZlmjgh]h jZkl\hjZ k

[_lhghf

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aZiheg_ggu_ jZkl\hjZfb beb ijhkfhe_gghc iZde_c r\u g_^hklZlhqgZy lhesbgZ

beb [hevrhc h[t_fguc \_k aZkuidb q_j^Zqguo i_j_djulbc g_hlj_]mebjh\ZggZy

kbkl_fZ hlhie_gby ih\ur_ggZy \eZ`ghklv d_jZfablh[_lhgZ \ i_j\u_ ]h^u

wdkiemZlZpbbfhklbdboheh^Zbli

G_dZq_kl\_ggZy aZ^_edZ hdhgguo [ehdh\ y\ey_lky h^ghc ba ^hihegbl_evguo

ijbqbghoeZ`^_gbyihf_s_gbcbh[jZah\Zgbydhg^_gkZlZgZhdgZo

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ijhba\h^blkyg_iZde_cZkemqZcguffZl_jbZehfbaljyihdgblhd\Zlubli

9. HP?GD:KHKLHYGBYIHEH<

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Khklhygb_ ZknZevlh[_lhgguo iheh\ hij_^_ey_lky \bamZevguf hkfhljhf

ihdjh\gh]hkehydhlhjucg_^he`_gbf_lvlj_sbg\u[hbgb\fylbg

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ih^klbeZxs_]hkehy]b^jhbaheypbbb]jmglh\db

Ke_^m_lbf_lv\\b^mqlhj_fhglih\j_`^_gguo[_lhgguoihdjulbciheh\

lj_[m_lm^Ze_gbyih\j_`^_ggh]hkehyihdjulbybihke_^mxs_cmdeZ^db[_lhgZk

kh[ex^_gb_fl_ogheh]bbhl^_edbih\_joghklb

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fh`_l[ulvjZgvr_q_fq_j_a

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GZb[he__ ljm^h_fdh \hkklZgh\e_gb_ jZajmr_gguo iheh\ ba f_lZeebq_kdbo

iebl lj_[mxs__ \uiheg_gby miehlg_gby ijhkehcdb ba i_kdZ b hkZ`b\Zgby iebl

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10.HP?GD:KHKLHYGBYDJH<?EV

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hkfhljZ ih\_joghkl_c h]jZ`^Zxsbo dhgkljmdpbc ihdjulbc b \uy\e_gby f_kl

ijhl_q_d \ djh\e_ GZb[he__ g_[eZ]hihemqgufb f_klZfb y\eyxlky ahgu

ijbfudZxsb_ d \hjhgdZf \gmlj_gg_]h \h^hklhdZ Z lZd`_ f_klZ ijbfudZgby

djh\_evgh]h dh\jZ d \_jlbdZevguf ih\_joghklyf ijb djh\e_ ba jmehggh]h

fZl_jbZeZ

G_h[oh^bfh mklZgh\blv khhl\_lkl\b_ dhebq_kl\Z keh_\ jmehggh]h fZl_jbZeZ

ghjfbjm_fuflj_[h\ZgbyfijZ\bevghklvbdZq_kl\hgZde_cdbjmehggh]hdh\jZ\

lhfqbke_\f_klZo_]hmkbe_gbyhlkmlkl\b_\ha^mrguob\h^yguof_rdh\

IjbgZebqbbijhl_q_d\djh\e_g_h[oh^bfhmklZgh\blv\eZ`ghklvml_iebl_ey

bhij_^_eblvg_h[oh^bfhklv_]haZf_gu

Hij_^_ey_lky ijhnbev djh\eb h[_ki_qb\Zxsbc klhd \h^u b hlkmlkl\b_

\iZ^bgkihkh[kl\mxsboaZklhx\h^u

Ijb hk\b^_l_evkl\h\Zgbb djh\_ev ba Zk[_klhp_f_glguo ebklh\rbn_jZ

hij_^_ey_lky jZaf_j iehsZ^b ihdjulby k lj_kgm\rbfb ijh[blufb b

ihdhjh[b\rbfbkyf_klZfblj_[mxsbfbaZf_gu

MklZgZ\eb\Z_lky dZq_kl\h mdeZ^db ebklh\, jZaf_j gZoe_klZ b oZjZdl_j

dj_ie_gbydh[j_r_ld_

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11.HAG:DHFE?GB?KHKGH<GUFB>HDMF?GL:FBMQ?L:

L?OGBQ?KDBOBL?OGBDHWDHGHFBQ?KDBOK<?>?GBCH;

H;KE?>M?FHFA>:GBB

Hkgh\guf ^hdmf_glhf y\ey_lky iZkihjl b l_ogbq_kdbc `mjgZe ih

wdkiemZlZpbb

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\ha\_^_gby

L_ogbq_kdbc`mjgZeihwdkiemZlZpbb\_^_lkykp_evxh[_ki_q_gbydhgljheyb

mq_lZjZ[hlihwdkiemZlZpbbbj_fhglma^Zgby

Ijb h[ke_^h\Zgbb ijhba\h^kl\_gguo a^Zgbc ke_^m_l mqblu\Zlv iheh`_gby

baeh`_ggu_ \Jmdh\h^kl\_ ih wdkiemZlZpbb kljhbl_evguo dhgkljmdpbc

ijhba\h^kl\_gguo a^Zgbc ijhfure_gguo ij_^ijbylbc PGBBijhfa^Zgbc

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12.>HIHEGBL?EVGU?J?DHF?G>:PBBIHH;KE?>H<:GBX

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hkeZ[eyxsbo\ha^_ckl\b_a_fe_ljyk_gbcih\urZxsbok_ckfhklhcdhklva^Zgbc

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^hihegbl_evguo dhgkljmdlb\guo Zglbk_ckfbqguo f_jhijbylbc g_

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\ukhlmkhhjm`_gby\dexqZynmg^Zf_glu

13. HP?GD:J?AMEVL:LH<H;KE?>H<:GBY

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j_dhf_g^m_lky khklZ\eylv k\h^gmx \_^hfhklv hp_gb\Z_fh]h a^Zgby gZ hkgh\_

\_^hfhklb \uy\e_gguo ^_n_dlh\ b ih\j_`^_gbc g_kmsbo b h]jZ`^Zxsbo

dhgkljmdpbc Z lZd`_ \_^hfhklv h[t_fh\ jZ[hl ih mkljZg_gbx ^_n_dlh\ b

ih\j_`^_gbc Djhf_ lh]h ke_^m_l ih^]hlh\blv ihykgbl_evgmx aZibkdm

kh^_j`ZsmxihegmxoZjZdl_jbklbdmh[ke_^h\Zggh]ha^Zgbykj_dhf_g^Zpbyfbih

f_lh^Zfj_fhglZ\hkklZgh\e_gbybebmkbe_gby

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dhgkljmdpbcba`_e_ah[_lhgZbf_lZeeZijb\_^_g\lZ[ebpZo

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bkdjb\e_gbc]hjbahglZevguoebgbcnZkZ^Zphdheyly]hdhgdZjgbaZg_lhldehg_gbchl\_jlbdZebg_l

dZq_kl\hdb

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11-20 G_[hevrh_dhebq_kl\hg_agZqbl_evguolj_sbg\i_j_fuqdZobihebgbbjZa]jZgbq_gbckl_gjZaguogZ]jmahd

jZagh_qbkehwlZ`_caZ^_edbg_lj_[m_lkyg_agZqbl_evgh_bkdjb\e_gb_]hjbahglZevguoebgbcnZkZ^Z

hldehg_gbchl\_jlbdZebg_ldZq_kl\hdbjibqZbjZkl\hjZohjhr__kl_gukmob_

M^h\e_l

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21-30 G_agZqbl_evgu_lj_sbgu\i_j_fuqdZobihebgbbjZa]jZgbq_gbykl_gjZagh]hqbkeZwlZ`_ci_j_^_ehdg_

k\ur_qbkeZi_j_fuq_df_klZfbg_agZqbl_evgu_jZajmr_gbydeZ^db]eZ\gufh[jZahfm\h^hklhqguo

ljm[g_agZqbl_evgu_bkdjb\e_gby]hjbahglZevguoebgbchkZ^db^Z\g_]hijhbkoh`^_gbyijbagZdh\

ijh^he`Zxs_ckyg_jZ\ghf_jghchkZ^dbg_gZ[ex^Z_lkyhldehg_gbyhl\_jlbdZebg_agZqbl_evgu_g_k\ur_

1/10 lhesbgukl_gdZq_kl\hfZl_jbZeh\\iheg_m^h\e_l\hjbl_evgh_f_klZfbg_agZqbl_evgZykujhklvkl_g

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31-40 Lj_sbgu\i_j_fuqdZobqZklbqgh\klhe[Zoi_j_^_ehd^h 10%qbkeZi_j_fuq_d g_agZqbl_evgh_jZajmr_gb_

deZ^db\jZaguof_klZo\hfgh]bof_klZobkdjb\e_gby]hjbahglZevguoebgbchlg_jZ\ghf_jghchkZ^db

ijbagZdh\ijh^he`Zxs_ckyhkZ^dbg_aZf_lghhldehg_gbyhl\_jlbdZeb^h 1/6lhesbgukl_gdZq_kl\h

fZl_jbZeZm^h\e_l\hjbl_evgh_\hfgh]bof_klZoaZf_lgZkujhklvkl_g

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41-60 AgZqbl_evgu_lj_sbgulj_[mxsb_bkijZ\e_gby[_awlh]hih^^_j`Zgb_kljh_gby\khojZgghklbg_\hafh`gh

lj_[mxlkykjhqgu_i_j_^_edbg_agZqbl_evgu_bkdjb\e_gby]hjbahglZevguoebgbcnZkZ^ZmdZau\Zxsb_gZ

h^he`Zxs

xkyhkZ^d

hldehg_gbyhl\_

lbdZeb^h 1/6lhesbgukl_gkl_guku

u_

<_loh_ 61-80 Lj_[m_lkyi_j_deZ^dZ^h 25%ih\_joghklbkl_g

G_]h^gh_ 81-100 AgZqbl_evgu_^_nhjfZpbbm]jh`Zxsb_h[\Zehf

IIIKl_gu^_j_\yggu_

IjbagZdb

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baghkZ

kl_gu^hklmiguhkfhljm kl_guhkfhljmg_^hklmiguhrlmdZlmj_gubebh[rblu

^hkdZfb

Ohjhr__ 0-10 DhgkljmdpbyijZ\bevgZyjZ[hlZohjhrZy^_j_\h\

iheghckhojZgghklb]gbebg_l^_nhjfZpbcg_l

Bkdjb\e_gbc]hjbahglZevguoebgbcnZkZ^h\phdhey

ly]bhdhgdZjgbaZg_lh[rb\dZbebrlmdZlmjdZkl_g

\iheghcbkijZ\ghklb

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jbl_evgh_

11-20 DhgkljmdpbybjZ[hlZm^h\e_l\hjbl_evgu_^_j_\h\

iheghckhojZgghklb^_j_\h\iheghckhojZgghklb

]gbebg_l^_nhjfZpbbg_bf_xsb_kms_kl\_ggh]h

agZq_gby

Bkdjb\e_gbc]hjbahglZevguoebgbcnZkZ^Zg_l

h[rb\dZf_klZfbjZklj_kdZeZkv\rlmdZlmjd_

bf_xlkyg_agZqbl_evgu_lj_sbgu

M^h\e_l\h

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21-30 DhgkljmdpbybjZ[hlZm^h\e_l\hjbl_evgu_^_j_\h

f_klZfbjZkkhoehkvbf_xlkykdhehlu_qZklbm

\jm[hdZgb`gbo\_gpZoaZf_lgug_agZqbl_evgu_

ih\j_`^_gbybke_^u]gbebkf_gu\_gph\g_

lj_[m_lkyaZf_lgug_agZqbl_evgu_^_nhjfZpbb

i_j_dhkm^\_jguobhdhgguoijh_fh\dZjgbah\

Bf_xlkyg_agZqbl_evgu_bkdjb\e_gby

]hjbahglZevguoebgbcnZkZ^Zh[rb\dZf_klZfb

ihdhjh[e_gZbhlklZeZbf_xlkyf_oZgbq_kdb_

ih\j_`^_gbymphdheyihklZf_glZb^\_jguo

hdhgguodhkydh\rlmdZlmjdZbf__llj_sbgub\gbam

kl_gagZqbl_evghih\j_`^_gZmphdhey\h[rb\d_

hdhehphdheyaZf_lguke_^u]gbebg_h[oh^bfj_fhgl

h[rb\dbbebrlmdZlmjdb

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31-40 Dhgkljmdpbyg_ijhqgZyjZ[hlZg_\iheg_

m^h\e_l\hjbl_evgZy^_j_\hjZkkhoehkvfgh]h

lj_sbgfgh]hkdhehluobkfyluoqZkl_cb

ih\j_`^_gbc\h\jm[dZoqZklv\_gph\ih\j_`^_gZ

]gbevxlj_[m_lkyboaZf_gZ^h 15%;bf_xlky

agZqbl_evgu_^_nhjfZpbbbkdjb\e_gbyijh]b[u

\uimqb\Zgbykl_gbg_ijZ\bevgZyhkZ^dZ

<hfgh]bof_klZoaZf_lgubkdjb\e_gby

]hjbahglZevguoebgbcbi_j_dhr_gudhkydb\

h[rb\d_bebrlmdZlmjd_aZf_lgug_agZqbl_evgu_

\uimqb\Zgby^_nhjfZpbybijbagZdbkujhklbb]gbeb

\h[rb\d_^Zxlhkgh\Zgb_ij_^iheZ]ZlvaZ]gb\Zgb_

[j_\_gg_h[oh^bfj_fhglkl_gkaZf_ghc^h 15%

[j_\_gbh[rb\db

G_m^h\

e_l\hjb

l_evgh_

41-60 Dhgkljmdpbyg_ijZ\bevgZyjZ[hlZiehoZy^_j_\h\h

fgh]bof_klZokbevghih\j_`^_ghbf_xlky

agZqbl_evgu_ih\j_`^_gbyhl]gbeblj_[m_lkykf_gZ

\_gph\^h _klvhiZkghklv^_nhjfZpbbkbevgh_

\uimqb\Zgb_kl_gbijh]b[ug_ijZ\bevgZyhkZ^dZ

i_j_dhr_gu^\_jgu_bhdhggu_dhkydblj_[m_lky

j_fhgl

Bf_xlkyhiZkgu_^_nhjfZpbblj_[mxsb_j_fhglZ

_klvagZqbl_evgu_ih\j_`^_gbyhl]gbeblj_[m_lky

aZf_gZ\_gph\^h 30%;dhgkljmdpbyg_ijZ\bevgZy

<_loh_ 81-100 Dhgkljmdpby\iheghfjZkkljhckl\_^_j_\hkihbeh

lj_[m_lkyjZa[hjdZ

Dhgkljmdpbykh\_jr_gghjZkkljh_gZ^_j_\hk]gbeh

lj_[m_lkyjZa[hjdZ

IV.F_`^mwlZ`gu_i_j_djulby

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baghkZ

IjbagZdb

Ohjhr__ 0-10 Ijh]b[h\g_l\hehkgu_ih\_joghklgu_lj_sbgu\rlmdZlmjd_ihlhedh\iheug_bkl_jlu[_as_e_chdjZkdZ

\bkijZ\ghfkhklhygbbhlklZ\rbonZg_jhd\iZjd_l_g_l

<iheg_

m^h\e_l\h

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11-20 Ijh]b[h\g_]lj_sbgu\rlmdZlmjd_ihlhedh\g_bf_xsb_kms_kl\_ggh]hagZq_gbyiyl_gg_liheug_

bkl_jlughkg_agZqbl_evgufbs_eyfbhdjZkdZf_klZfbmljZlbeZkvg_dhlhju_nZg_juhlklZeb

M^h\e_l\h

jbl_evgh_

21-30 G_agZqbl_evgucijh]b[[Zehdfgh]hlj_sbgZrlmdZlmjd_ihlhedh\ghg_m]jh`Zxs_]hoZjZdl_jZ

g_h[oh^bfZi_j_lbjdZg_agZqbl_evgu_ke_^uijhfhq_dmf_klkZgblZjguomklZgh\hdiheuf_klZfb

baghr_guiZjd_lmkhobf_klZfbjZklj_kdZekynZg_jdbqZklbqghhlklZebg_agZqbl_evgu_ke_^u]gbeb\

f_klZoijhfhq_d

G_\iheg_

m^h\e_l\h

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31-40 Ijh]b[[ZehdaZf_l_glj_[m_lkykf_gZ[Zehd\g_[hevrhfdhebq_kl\_rlmdZlmjdZihlhedh\bf__lfgh]h

lj_sbgbf_klZfbh[\ZebeZkvdjhf_i_j_lbjdblj_[m_lkyf_klZfbhrlmdZlmjdZiheuf_klZfbhk_ebk

[hevrbfbs_eyfbg_h[oh^bfZi_j_klbedZiheh\fgh]hhlklZ\rbonZg_jhdiZjd_lkbevghbaghr_gke_^u

agZqbl_evguoijhl_q_diha\heyxlkhfg_\Zlvky\^h[jhdZq_kl\_gghklb[Zehdbih^[hjh\\g_dhlhjuof_klZo

ke_^u]gbeb

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41-60 ;ZedbagZqbl_evghijh]gbebg_h[oh^bfuqZklbqgZyboaZf_gZbih^\_^_gb_ijh]hgh\rlmdZlmjdZihlhedh\

h[\ZebeZkv\hfgh]bof_klZo^h 25%);g_h[oh^bfhhrlmdZlmjblvaZgh\hiheukbevghhk_ebbaZ]gbeb

g_h[oh^bfZi_j_klbedZk^h[Z\e_gb_f 50%gh\uofZl_jbZeh\ke_^u[hevrboijhl_q_d_klvhkgh\Zgb_^ey

ij_^iheh`_gbyhaZ]gb\Zgbbi_j_djulby\p_ehfke_^uaZjZ`_gby^hfh\uf]jb[dhf

<_loh_ 61-100 I_j_djulb_m]jh`Z_lh[\Zehfg_h[oh^bfZkf_gZk^h[Z\e_gb_f 50%gh\h]hfZl_jbZeZjZajmr_gbyhl

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