DIRECTIVE N° 001/FIU/2015 OF 30/12/2015 OF THE FINANCIAL INVESTIGATION UNIT RELATING TO IDENTIFICATION OF CUSTOMERS, SUSPICIOUS TRANSACTIONS REPORTING AND RECORD KEEPING REQUIREMENTS FOR REPORTING ENTITIES.‘TABLE OF CONTENTS ‘Acronyms! (CHAPTER ONE: GENERAL PROVISIONS, Atile One: Purpose of this Directive. Article 2: Definitions. 1) "Customer, 2) “Political leader. 4)_ Ultimate Beneficial Owner (UBO):.. 5). Suspicious transaction or activity. 6) Non-face- face 7) Occasional customer: (CHAPTER II: REQUIREMENTS FOR CUSTOMER IDENTIFICATION.. SECTION ONE: KNOW YOUR CUSTOMER REQUIREMENTS (KYC)... Article 3: Category of customers [Article 4: Customer identification requirements: Article 5: The identity of natural person. ‘Article 6: Identification of egal person [Article 7: Identification of third party [tice 8: Non-face-to-face customer Identification. Aide 9: Identification of occasional customers. [ticle 10: Special monitoring of certain transactions. Article 11: Declaration of cash transactions Article 12: Minimum requirements for account opening 1‘SECTION 2: CUSTOMER DUE DILIGENCE REQUIREMENTS. 10 ‘ticle 13: Basic Customer Due Diligence (BCDB) 30 [Ate 14: Enhanced Customer Due Diligence (ECDD).. a Article 15: Simplified Customer Due Diligence (SCDD).. AZ Article 16: Due dligence related to a political leader... . AZ Article 17: Risk assessment... : 3 (CHAPTER II: SUSPICIOUS TRANSACTIONS REPORTING REQUIREMENTS ..nssonnl3 ‘tide 18: Dedaration of suspicious transaction... eet) ‘tle 20: Reporting Staff . 14 ‘ticle 21: Suspicious transaction indcatos and examples 4 CHAPTER IV: RECORD KEEPING REQUIREMENTS... ld ‘ticle 22: Records keeping management. 14 [tice 23: Importance of record keeping... 14 Article 24: Keeping records of information obtained through customer due diligence Article 25: Period of record keeping (CHAPTER V: MISCELLANEOUS AND FINAL PROVISIONS... [ticle 26: Threshold for casinos and dealers in precious metals and precious stones 15 Article 27: Obligations for reporting entities. nnd Article 28: Obligations for disciplinary or supervisory authorities of reporting enties16 Article 29: Commencement: 16 [APPENDIX 1: CASH TRANSACTION REPORT. ‘APPENDIX 2: MINIMUM ACCOUNT OPENING REQUIREMENTS. [APPENDIX 3: SUSPICIOUS TRANSACTION REPORTING FORMATPart I. Information on the Reporting Entity submitting the report. Part IL: Information about Persons(s) oF Entity engaging in Suspicious. “Transactions/ Activities... Part II: Information about Suspicious Activity Part IV: Detall o ist of Available documents: Part V: Information about the Money Laundering Reporting Officer... Part VII: For Internal use only( by the Financial Investigation Unit). [APPENDIX 4: INDICATORS AND EXAMPLES OF SUSPICIOUS TRANSACTIONS A. Transactions. 1) sh. 3) Fund transfers... B, Behaviour of the Customer. ‘Additonal Indicators to Financial institutions. Personal transactions Corporate and business transactions. ‘SPECIFIC INDICATORS OF SUSPICIOUS TRANSACTIONS IN CASINOS.‘Acronyms: ‘AML/CFT: Ant-money Laundering and Combating the Financing of terrorism BCDD: Basic Customer Due Diligence ‘cD0: Customer Due Diligence cop: hanced Customer Due Dilgence FIU: Financial Investigation Unit YC: Know Your Customer ML: Money Laundering MOU: memorandum of Understanding INGOs: non- Governmental Organizations DB: Rwanda Development Board SSCDD: Simplified Customer Dve Diligence ‘STR: suspicious Transaction Report BO: Ultimate Beneficial OwnerDIRECTIVE N° 001/FIU/2015- OF 30/12/2015 OF THE FINANCIAL INVESTIGATION UNIT RELATING TO IDENTIFICATION OF CUSTOMERS, SUSPICIOUS TRANSACTIONS REPORTING AND RECORD KEEPING REQUIREMENTS FOR REPORTING ENTITIES. Pursuant to Organic Law N° 01/2012/OL of 02/05/2012 instituting the penal code, ‘especially In Article 652, 653, 654, 655, 657 and 658; Pursuant to Law N° 47/2008 of 09/09/2008 on prevention and penalizing the crime of Money Laundering and financing terrorism, especially in Articles 3, 6,7, 9, 10, 11, 12, 13, 14, 15,16, 17, 18, 19, 21, 28 and 42; Pursuant to the Presidential Order N° 27/01 of 30/05/2011 determining the lorganization, function and mission of the Financial Investigation Unit as amended to date, especially in Aticle 12; Pursuant to the decision of the Advisory Board of the Financial Investigation Unit of 02/12/2015; ‘The Financial Investigation Unit hereafter referred to as the “FIU” directs: (CHAPTER ONE: GENERAL PROVISIONS. Article One: Purpose of this Directive This Directive aims at establishing requirements for Identification of customers, suspicious transaction reporting, record keeping as well as risk assessment that reporting entities shall comply with within the framework of preventing and combating the crime of money laundering and financing of terrorism. : &‘Article 2: Definitions 1) “Customer”: Individual or legal entity that holds an account or has a business relationship with the reporting entity. In the case of a bank account customer means natural person or legal entity who: 2) Opens a bank account or in the name of whom a bank account is opened; 'b) has the power to sign on that account; ©) deposits, transfers or receives money by using that account; ¢) Is authorized to exercise transactions on that account. 2) "Political leader”: any person entrusted with prominent puble functions in the Republic of Rwanda or in other countries Including his/her family members or other persons wo are his/her cose associates or have business or financial relationship With him or her. In Rwandan context, a politcal leader should be considered as any person who declares his / her assets to the Office of Ombudsmar. 3) "Reporting entity”: natural or legal person set forth in A\ticle 3 of Law N° ‘47/2008 of (09/09/2008 on prevention and penalizing the crime of Money Laundering and Financing Terrorism. 4) Ultimate Beneficial Owner (UBO): Any person owning more than 25% of the capital of a company. It also refers to natural person(s) who ultimately owns or Controls @ customer and/ or the person whose behalf a transaction is being conducted. It also Incorporates those persons who exercise ultimate effective controls over a legal person. 5) Suspicious transaction or activity: transactions where there are reasonable {grounds to suspect thatthe transaction or activity is related to money laundering or terrorism financing offences. , ae66) Non-face- face: identification of an individual when he / she ls not present. The Individua’s Information has to be consistent and/or corresponds with that is recorded, 7) Occasional customer: Occurring or appearing of @ customer at irregular or Infrequent basis, who appears now and then. '8) Other terms or expressions in this regulation have the same meaning as in Organic Law N° 01/2012/0L of 02/05/2012 instituting the penal code and Law N°47/2008 ‘of 09/09/2008 on prevention and penalizing the crime of money laundering and Financing Terrorism. (CHAPTER II: REQUIREMENTS FOR CUSTOMER IDENTIFICATION ‘SECTION ONE: KNOW YOUR CUSTOMER REQUIREMENTS (KYC) Article 3: Category of customers Reporting entities shal classify their customers as follows: 1) Resident and non-resident; 2) Companies( sole proprietorship, partnership and corporate); 3) Cooperatives; 4) Non-Governmental Organisation( Local and. Foreign); 5) Public institutions; 6) Public enterprises; 7) Cbs; 8) Others.Atticle 4: Customer identification requirements: “The reporting entities shall identify their customers in the following cas 1) Prior to establishing business relationship; 2) When they execute occasional transactions exceeding the threshold set under atticle 9 of this Directive; 3) When they receive 2 wire transfer that does not contain full information about the originator; 44) When they have suspicion of money laundering or terrorism financing; 5) When they have doubts about the veracity or adequacy of previously obtained customer identification data. Article 5: The identity of natural person ‘The Identity of natural person shall be verified by the presentation of valid offical Identication documents with the bearer’s photograph. Article 6: Identification of legal person Legal persons shall be identified with any valid document, in particular their registration certificate, Reporting entities shall take any reasonable measure to verify the identity of their cients, Article 7: Identification of third party Pursuant to Article 10 of Law N°47/2008 of 09/09/2008 on prevention and penalizing the crime of money laundering and financing terrorism, any person known to act on behalf of a customer shall present evidence of authority to act on his/her behalf, as well as his/her official identification document in conformity with the Article 5 of this Directive. ‘ a3[Article 8: Non-face-to-face customer identification ‘The customer Identification procedures for non-face-to-face verification should be at least as severe as those for face-to-face verification. Reasonable steps should also be taken to avoid fraud by single or multiple false applications. An examae is confirmation lf the address through an exchange of correspondence or by other appropriate methods. Article 9: tdent ication of occasional customers ‘Occasional customers shall be identified as described in Article 10 of Law N= 47/2008 on prevention and penalizing the crime of Money Laundering and Finarcing Terrorism for the case of transactions involving an amount exceeding Ten Million (10,000,000) ‘Rwandan Francs or its equivalent in foreign currency. ‘This identification shall also be requested for any transaction amount of which is less than this threshold if it comprises a part of or the whole of transadtions which are or seem to be linked and the total of which exceeds the threshold, Article 10: Special monitoring of certain transactions Reporting entities are required to pay special attention to all complexes, unusual patterns of transactions, especially large transactions, which have no apparent ‘economic of Visible lawful purpose. They shall examine the background and purpose of ‘such transaction, establish the findings in writing, and transmit the report to the Financial Investigation Unit Article 11: Declaration of cash transactions Reporting entities shall report to the Financial Investigation Unit using the format set ‘out in Appendix (1) of this Directive, all cash transactions equal to or exceeding oFifty Million (50,000,000) Rwandan franes or its equivalent in foreign currency, except where the sender and the recipient are banks or other financial institutions. Reporting entlies shall Indicate to the Financial Investigation Unit all transactions equivalent to the amount less than the threshold indicated in paragraph 1 of this Article, if they are part of a whole of transactions which are or seem to be linked and the total of which would exceed the threshold. Article 12: Minimum requirements for account opening Reporting entities shall, where applicable, put In place requirements for opening ‘account. “The list of minimum requirements for account opening Is set out In Appendix (2) of this Directive, ‘SECTION 2: CUSTOMER DUE DILIGENCE REQUIREMENTS Article 13: Basic Customer Due Diligence (BCDD) Reporting entities shall apply basic COD measures before a business relationship is. entered into, The basic CDD measures ental: 1) Identifying the customer and veriying the customer's identity using reliable, Independent source documents, data, or information; 2) Identifying the ultimate beneficial owner (UBO) and taking reasonable measures to verify the Identity of the UBO such that the reporting entity is satisfied that it knows who the UBOs are; 3) Identifying any third parties on whose behalf the customer is acing; 4) Determining the purpose and intended nature ofthe business relationship; 5) Keeping the CDD information up-to-date and monitoring the business relationship and transactions undertaken throughout the course of the . aerelationship to assure that they are consistent with the instituton's knowledge of the customer and the UBO, Article 14: Enhanced Customer Due Diligence (ECDD) Reporting entities shall perform Enhanced Customer Due Diligence (ECDD) if and when a business relationship or a transaction by its nature entals z higher risk of Money Laundering or Financing of Terrorism. EDD shall be performed prior to the business relationship or the transaction as well as throughout the course of the business relationship. Enhanced Customer Due Diligence (EDD) measures shall be undertaken when: 1) establishing business relations; 2) carrying out occasional transactions by wire transfers; 3) there Is a suspicion of money laundering or terrorist flaancing; or 4) The reporting entity has doubts about the veracity or adequacy of previously ‘obtained customer identcation data. 5) the customer is not a resident/not established in the country; 6) the customer is not physically present for identification; 7) the customer Is a legal person, trust, or comparable entity intenced as a private assets holding; 8) the customer is a body corporate or comparable entity with shares in bearer form or nominee shareholders; 9) the customer is a natural person, legal person, trust, or comparable entity that originates in a country or jurisdiction that does not apply or insufficiently applies, the internationally accepted AMLICFT standards; 10)the customer is a potical leader or politically exposed person; and 11) entering into correspondent banking relations sO geArticle 15: Simplified Customer Due Diligence (SCDD) Reporting entities shat apply simpiiied CDD measures to customers identified 3s low risk customers, These customers consist primarily of financial and non-financial Institutions that fall under the scope of the law on prevention and penalizing the crime of money laundering and combating terrorist where the followirg one or many Of the following criteria is met: 41) A regulated institution supervised by the National Bank of Rwanda; 2) A foreign financial institution that Is subject to international AML/CFT standards; 3) A public company that is subject to statutory disclosure recuirements and ‘whose shares are traded on an official stock exchange; 4) A public company wholly owned by the Government; 5) Public legal persons; 6) The Government of Rwanda. Article 16: Due diligence related to a political leader ‘A reporting entity, In addition to performing normal due dligence measures to a politcal leader shall 1) have appropriate risk management systems to determine whether the customer isa political leader; 2) obtain senior management approval for establishing business relationships with such a customer; 3) take all reasonable measures to establish the polltical leader's source of wealth; 4) Conduct appropriate monitoring of the business relationstip with such a client. 2Article 17: Risk assessment Reporting entities shall take appropriate steps to Wentfy and assess their- money laundering and terrorist financing risks for customers, countries or geographic areas, products and services, transactions or delivery channels. Reporting entities shall maintain documents related to assessments refereed to under paragraph one of this aide. Reporting entities shall ensure these assessments are at all times pdated, and have ‘appropriate mechanisms to provide risk assessment information to competent authorities. (CHAPTER IIT: SUSPICIOUS TRANSACTIONS REPORTING REQUIREMENTS. Article 18: Declaration of suspicious transactions Banks, other financial institutions and legal persons subject to the provisions of Article 3 of the Law Ns 47/2008 on prevention and penalizing the crime of Money Laundering ‘and Financing Terrorism shall, whenever they have reasonable motives to suspect that the funds or movement of funds are/is linked, associated or destined to be used in money laundering activities or for financing terrorism, terrorism or ects of terrorism oF Cf terrorist organizations, report immediately their suspicion to the Financial Investigation Unit. These reports are confidential and cannot be communicated to the ‘owner or the author of the transaction. Article 19: Suspicious Transa ns Report form Persons subject to the requirement to declare the suspicious transactions shall submit to the Financial Investigation Unit (FIU) the Suspicious Transactions Report (STR) in the format prescribed in Appendic (3) ofthis Directive. ‘The Suspicious Transactions Report (STR) shall be submitted to FIU in both hard and soft copies or in any other channel determined by the FIU 2 adeArticle 20: Reporting Staff Reporting entities shall appoint staff in-charge of handling Anti Money Laundering and Counter Financing Terrorism Issues including reporting of suspicious transactions and other reports. Article 21: Suspicious transactions indicators and examples Indicators and examples of suspicious transactions provided in Apsendix (4) of this Directive shall serve as guidance in identifying suspicious transactions. (CHAPTER IV: RECORD KEEPING REQUIREMENTS. Article 22: Records keeping management. Reporting entities shall have In place an efficient record keeping framework that Includes polices and procedures. Records of a reporting entity shall be complete and reliable and te kept in a paper format or electronically Article 23: Importance of record keeping Records shall be kept to permit reconstruction of individual transections background (including the amounts and types of currency Involved, If any) so as to provide, if necessary, evidence for any analysis or Investigation by competent authorities. Atticle 24: Keeping records of information obtained through customer due diligence Reporting entities shall keep all records obtained through CDD measures notabiy: 41) copies oF records of official Identification documents such as passports, identity cards, driving licenses or similar documents, certificate of inco poration; 2) account files and business correspondence ¢3) results of any analysis undertaken for a complex, unusual and large transaction; 4) Any other information that may help to trace the customer. Article 25: Period of record keeping Reporting entities shall keep records on the identification data obtained through or presented during the customer due diligence process within a period of atleast ten (10) years after the end of the business relationship. In the case of an occasional customer, the ten (10) year period specified in paragraph ‘one ofthis Article shal start from the conclusion of the transaction Reporting entities shall maintain, for @ period of at least ten (10) years counted from ‘the conclusion of the transaction, all necessary records on transactions at the national or international level Persons required to exercise due dligence shall maintain account books and business correspondence for a period of at least ten (10) years after the end of the business relationship. CHAPTER V: MISCELLANEOUS AND FINAL PROVISIONS Article 26: Threshold for casinos and dealers in precious metals and precious stones Casinos and dealers in precious metals and precious stones shall identify and verify the Identity of customers. Casinos shall report to the Financial Investigation Unit using the ‘cash transaction Report format (Appendix 1) when thelr customers are engaged in cash transaction equal to or above three milion Rwanda Francs (3,000,000) or its equivalent In foreign currency. Dealers in precious metals and precious stones shal report to the Financial Investigation Unit using the cash transaction Report Format (Append 1) e‘when their customers are engaged In cash transactions equal to or above fifteen milion Rwanda Francs (15,000,000) o its equivalent in foreign currency. Article 27: Obligations for reporting entities Reporting entities shall develop policies and procedures and put In place mechanism for efficient implementation of this Directive and the Law on prevention and penalizing the crime of money laundering and financing terrorism, Article 28: Obligations for disciplinary or supervisory authorities of reporting entities “The disciplinary or supervisory authorities of reporting entities shall at alltime ensure that reporting entities under their supervision are compliant with the provisions of this Directive and Law on prevention and penalizing the crime of money laundering and financing terrorism and impose to them disciptinary or administrative sanction for non- compliance as provided for in article 5¢ of the Law on prevention and penalizing the crime of money laundering and financing terrorism, For this purpose of meeting the requirements established under paragraph one of this, ‘Atide, supervisory and disciplinary authorities may issue appropriate guidance to reporting entities under their supervision. Article 29: Commencement ‘This Directive shall come Into force on the day of its signature 16APPENDIXES‘wen 201yo Suoday aug ynoge voneWuOsUT vvonpesuen an 0 unowy | fovaun | uonduosag awien wno00y vomesuen 20 _sewassn ar jOdau NOLIOVSNVUL HSV9 :T XIaNaddYsr ‘suonipuo> pue sua 40 aouerdeoDy “9 (aigeoydde aroumig Jam J0 ADUDE “S Cotgeaydde 412) saa] Uae; “> {onoge ou 298) fenpiypur 2e zoucneubis Jo voneoyRuep! Ins °C equinu uoReDuRuap! xe, % ayssoqopsdotes wag ssoujsng 40 voneiods0ou} Jo ayeoyRaD ‘suadN sseuisng Jo Ado pue jeubyO “t _| a10S z ~ | 9 a Jo 2oueydeooy “L yo ayeounien 40 sequinu uy Jo AdoD “s tseNeN4 30 ALDER “9 (ermeandde aISIPREI ION °§ WD esiA wautoydwa pue ssaippe “penuED (egenudde s)uonesodioou, ‘yuowfo}due 6uwyvoo sofoKue Woy zener “> (Jo ayeoy|D 40 Jaq ULL ‘oy uonenide Guivado ywnoa2e Hd“ uusoy uoneoydde Bursedo nome Id “€ {oyoud 22s wodsseg paso) Aen *Z oxoud 271s wodsseg paojay AYeM °Z argeaydde aroym ariessed ‘9susoq| BUC IeUONEN | zassreyuodssed ayy Jo Adoo pur reuibuo “1 | fucdssegjat Jo doo pue reulbu0 “T IL INSOISIE-NON OTS seuosied ‘T SLNAW3WINDIY WAWINIW | LNNODOV 40 3dAL ‘SLNAWaUINDIY ONINIdO LNNODOY WAWINIW :z xIaNaddvsuonmnsuy repuewy ——pue 4upe1p paremboy ‘S| 2pe10d109 “" ‘ouaby anyeredoo epuenry wou UOReRSIEDY “€ ‘qunoove ue uado @ uognjosau pueog “2 |pue own tuogeposse jo sappy "t__ |’ senperedooa (orgeaidde aisum)ina imeM 19 PUTA °S ‘onoge T.u 298) jenpynpur se saucyeubss Jo UOReDYRLAP! IN“ ‘younca 10 Apog Suswi2n06 ‘un Aq quaunulodde Jo sano} 249 Ut pauonuew Jou 53) ase> U) saUCHeUBIS 10} Jee waUNVIOddY s{ojaeaydde 3) suogmgsuy aygnd 404 s9p10 FeHENSIUI #hpoq Bujwian06 24g Aq voRNjOsa! IDUNCD “suonypuoo pue suuza o 2ouexdanoy *H(onoge Tot 225) fenpi s (enoge 1.u 985) lenpmpu se solojeubis Jo woReDURUEP! INS “> {SQN ubja104 44 482UD ODN“ ‘qunoace ue vado a} vornjosas pueog £ wonessi6a1 Jo aYeOyROD “T (orgeayde azoum)mna sem 10 DUA OT ‘suorypuon pue suey o aouerdeooy °6201UO PeEH JO 7EIUOD "SSSUPPY *E 5 “Ayqua Bunsodas so owen °Z yoda: aip Guraimans Aaqua Guniodey ou; uo UoReUOsUT “THed [pode reuawaiddnsto — [__]odey popuowy (q [J vodew renmut (e oq areudaudde you “T mys aun ulekdx9 03 Aressa0au y! bed reuonippe ypene “vodeu aunue at eyaydwic> shemyy) Wun voReGAsenur jeoueWly “20399N0 :03 WANS AVN ONLLWOATY NOLLVSNYUL SNOIDIdSNS #€ XIQN3ddY “suorypuod pue suey o aaueydanoy ‘anoge T eu 228) lenpinppul se sovoyeUBIs Jo woReDURUEP! |My (eigeaudide 3 ona] auareyal y ‘aunoace ue uado oy Apoq Buluan06 ayy jo Jana) usUnUIoddy ‘qn au Bunes.9 NOW ‘/sdnos6 sns04 | 7 puny yemnn/ sani3/ sdnoib Apuets “6 ‘Suomypu0o pue sui Jo aoueydanoy (orgeaydde axon) 222M 20 ADU anoge Tot 29s) fenpmipul se saucTeUB}S Jo UOREDYRLEPY IM ‘hno 38K you s1 aeoymuao vogensiGa1 vay AUO-DURSIG WOH) UOReZuOLANe AreroCweL"ON GI/uodssed *B ‘QalnWi/aa) voneodourque 10 80 “L ouopisod Jo ANUnoD Ul S5BIPPe SAUER es “9 : So gue ue "(Ayqu3 Jo aweu 40) eweusr s sonianoy /suonzesuess snomidsns uy 6ujGe6ue AyAUg 40 (s)suosi9g jnoge UOReUOIUT :IT Hed "x84 (2 yews (p PLO a = so ae reatsAya (@ ssauppY x04 (0 yews (p PLO rexsod (4 “yenisAud (©“30 20 4 U) PENN NOW aT ‘oun ‘paraye Jaquinu auNo32y (q ‘ajgeaidde azoum ‘oweu yunosoy ‘dha worpesu AM/MIn/uu)Aunwe snopidsns Jo uoRDSUER Jo e1ea'ET Aayanoy snoppidsng anoqe uonewojur IIT Hed sosnempoen p(y) oneuUe) “uOsuEdsN ‘uoqeUE}SO4 Jo BECK) (prema opuadsns Peubiscy (ypeds ou son, aque Buruodas 249 tm pareNuye ins (s)uosied ata SI()"ZT ‘(ypads 13190 “aye sapjouales “2010 "19plAold 208g ‘sao ponss| new eats" “anol ~~ ana (erqenidde aseum)iq payen kuapr'OT “ssauisn 10 euonedna30 °6a ~-yopnagsul Burodea aup wi AAR/UORISOd"SZ et or aweN're ae0yjo Gunsodey Buyapune7 AouoW aun Inoge WOREULOSUT AeA :squouingop ajqeHeny J0 3sI1 40 116190 AT Hed ‘Aqua Bumuoda ayy Aq usyea vaaq wonDe auno Aue Seq "EZ ;paunou mon (@ ‘Ayowany (2 :Sumojoy ap Beapul ’os J] {OUUEL Aue U1 PayOU UaEG APOUANE IOLUEDIO}UE Me] AU SEH'ZZ “qed 2qu089P 5A JT co coe _qwonmgsuy Buniodsa auy Jo ssoupuncs eave un pabae Apso enti 0 vo Ded eet PE ‘Ayngpe snoridsns ayy SoH "1Z ‘wooidsns Jo sisea"0z ‘Aynqpeuon2esuen axa Jo voRéuDseq ‘6t ‘puny aiq Jo uoneunsap ayn Uo woneWLOWUT BT ‘puny Jo 201n0$"ZTx sunowe 2612 Ajangea4 @ Ut yseD w) }POUp suBfaNEN Jo @sey>:Nd aU -A suunowe 261e Ajangeye4 @ uj aseuzund 40 e6ueypxe Aouauuno UbIeI0) BULA) “(6uynws) vosiod seynoqued e yo ysazzquy au) Jo) SeWeU ip yeranas Bursn Aq paynpuco suORDeSUELL “I {6umpnns) Aauanbays Bl \aIM Ing aUNowe 1S A‘AREPB e UI ParoNPLUOD SUOADESUEAL “) -rewoysro yuenayas aiq Aq paronpuco Aensn Jo eWp wo4} UNow fensnun Ue UI ParonpuoD SUORDESLUE USED “| use (r suonsesuessy :sbuna seino Bvowe ‘epnpul yoiym ‘sioye2jpul suoRDesUeL snoDidsns Jo sIoyeDIpUI alQ sn UeD s@RRUD BusHOdsy IwenaAE =A ‘squaweje pauoquawauoye aif Jo alow YoRDesueLL snopidsns AyAUEPI a} s4OIDIpU Jo se|dwWEXD aA a1e SIDE BUIMOHO} OL SNOLIOVSNVUL SNOIDTESNS 4O SI14NVXa GNY SHOLVOIONE : XIGNSdd¥ 4 ‘vaya wordy ‘jeg uoday saquuny yoda | (Quin wonesnsonur yeoueutg aup Aq )AIUo sn jeuso3Ul 4o4 ZITA Hed-qunowwe jensnun ue ul 22Ao\dwe Aygue Buniodas e Jo qunca0e ayy Bussn suBJSUEN PUN “MM -auo qualayp @ 10 auieu wes o49 U| J243F “uNoDDe (T) 2U9 UeUR al0Wl Bulsn Aq apew Spun Jo SUOLUAEC/SACI=D—R “IA fayjO 0} J0 Woy SIB)SUEN PUN A ‘sajqunco ¥su-YB1y 19490 07 40 woY suaJSUER PUN "A ‘squawnoop ayeidivoo ynoun samNRDe Hod Hodya 40} squaLUKed puny A) ‘pouad ‘vous A@Ajeial e Ul palonpuao pue qUNOWe aLes aig AjsewKaidde 40 ewes atA 7e spuny Jo SiassuEN pue SIcoeH “lh ‘qunone so4n0 ‘0 Aaunua pauraysuen Anuenbasqns axe spuny uy paeinuunoce 2240 pue seseyd resaN25 Ul sr94SUeN puny Jo sidioo9y -sasodind ssauisng seapp Aue 3nouy Sa.qua9 jeoueUy B1oysYO 40 SaLRUNOD HS}-YBIY Wo puE Oy SIajSUEN PUN“ suaysuen puna (€ -rowoysno aig Aq paysnpuod Ajjewuou Jo 724) Woy qUaseyIP axe Aovanbays pue yUNOWe YORDESUELL "th ~qwioysno querajel 243 Jo SsoUSN alA YAM diysuoneja! OU BuIAeY suONoes “Buuado qunoaze Jo asodund jentu aun LAM AyuuIOjUOD ou BuINeY SUOADESUEAL “| suoppesuen jeuopent Ajjeonuouona (2 “aweu 5 esiad Jao 19pun sypeu> 20 “saysueN “yseD Aa -ajep anp 0} soUd auawasingstp Aoylod Aa pamojo) pue yUNOWe abe e U AURUS uawhed wnjwasd iin awn awes axp 1e JO AUR pouad UOYS @ U! YseD Ul sJnpoud soUEINSU| [esONAS JO aseLpLNd BU “IA 9s Jo aseuzund au “IA@ ‘aoverea ynooce ebue| esujewew Jo suoRpesuen a61e| Wanbay sayew Ing List aUhoysw OU Sey EID “T 4 ‘ate jeatydes60o6 ouo ut suoaransul feoueUy feseras LAM stunoave aney 03 sieadée AID suopoesuen jeuosiod °y ‘sannque 40 sjenpiNpul JO sTe49q uo sysodap spiou pue squnoave suado jel UORMARSUI UP a1e NOK y! uoReLapISUOD sNOA JO} ue S1OyeD1PU SUIMO}O} ALL Suopnansut joueury 09 s10ye>!pUT |EUORIPPY ‘uomesuen s04/siy 01 adsau UM UoeMUO.U sanbal ANUS BuRlOdas UEnOFeL ala JO SIEDWO at Jou/siy Gussop 40 diysuopeyes ssauisng BuneUILIEY ATeIpewU 40 LOReWLO;L! YU apIAOHd 09 Bu “uomesuedy snopidsns e se uoppesued sau/sty uodad 0) 0U se4ROue 40 hem auo ul Agua Buryoda: queNajau alg Jo SIEDYJO alA apensiad 0} sal annewasaidad [e6o} J0U/sIY 40 EUIOISND (S “sus 4 sjepyo aig Aa paysenbai sjuawnoop uonewwoyul apiAoid 0 Busryad 40 Buywun s} Jowoysn> angoadsosd/sewoIsND (b “ojoyd 40 aureus juarayip se wns aye) se paBoqe 10 axgeyeuun st yeuy qUaWNDoP LoREDYRUBP] Sesn JeWO'SND aADadsOud /s0wOISNO (E -sessauisng ysuy cy pedsau YUM uoReWUOWU) Asie) s¥A\5 sawoysND anpredsoud/souIOHSND (Z fuapyuooun ‘paysns ‘snonsau) voRDesuen e BurnpUGD Ua\M ZewoRSND qUeAajou ay 40 JOIABYEG ayqeLOSeALUN (T ewioysn9 op Jo suo1neued “a“Aunnoe snopidsns so anneopur 2q AeW soRRUE asou Aq apeU! sysodep YseD UI sasee:DU PauleéxoUN 40 fensnun “paseG USED ‘Aujew ave eva asouy Jo azeme 2q Ajax PINOM voRNARSUL eDUEUY e ‘SESsaUISNG sNOUeR aly LAM syUNG2Ie BuIvEdO UO suonoesuen ssouisng pue sye10ds09 = ‘Aued-putg e Jo aweu atp ur sanbeyD pasiopua a6e| sysodap IUAIID'ET ‘aunowe 2612) & 6ujeq supa [eyo aLp LRM WAKA Jo LDR OWL YseD sysodap pue SWUNEDDe SNOFOLUNY SCY WAND "ZT ‘ssauppe 404140 Siy vein Jato SuOReURSEP IASEWOD 40 feUOReUIaIU} c} 1425 spUeD 3IGEP PUE 3IPA.D AREY CY SOYSIM IUDI'TT Isysodap yseo Burrew a1ojaq AsReIpaLLIN| Exe xOq YSOdaP AYaHeS OYA SYSIA.IUBID'OT ‘aouerpe yseo e sisanbai aia pue yweuedsano pled YP19 SAyeW WOLD “6 {se0vejeq pueo pan Buipueysyno 104 squawsed yse> 2617 “s ‘aunoooe anya 10 sGunes ou) ysodap oy BOUEApE YSeD SEE WAND “L ‘syoneunsap ub|a,0j 0 spuny aysuen Ale2juorzej2/ouM 0} J0 S10p10 AaUOW aseyDind 0} yUNGDDe PueD 3IpaxD e WO) SEDUENPE USED S25N USI “9 ‘seouejeg pue> ypa.o anysod 261e] suns OI) ‘sanjnas queued suyuo 03 syuauAed a6} 40 qUanbay SOxeWWEID “y qunosoe 2yueg uepvodsen0> uBieia} 40 qUNo2de JesBUa6 0 SySOMAP YSED B1OWN 40 UO SeHELI UID “E fapjoy yunosoe ‘aunooe aug Jo asn papusiuy ‘aun Jo vonedna00 payers uo paseq payvedko Sem Ey YaTeUL JOU SBOP yUNODe ALA, YBnasIp aWODUI JO MOY ALL. °Z‘paysodop sontioyp ysure6e seo yo sjemespuyn abe yew 20U s90p 3nq seojNAs Bulyse>-enbeup Gulpinaid ssauisng yeya! @ sayesedO a ‘seonpeid Ansnpul jeuuoU Ym Bus ou 10 ssaursng Jo adh eu tm uaRSISUED JOU ALE YeLA SjUNaDIe AyD 40 asysNU} Jo JOqUINU e SUIEN ‘suonerado jesawiuoD wpm payenosse Ajew ww 10 03 sysodep “6 uenvoo ‘s10w 2q Pinon 3 uoUM UanD “ajgissod se yBnu Se Y>uedg BIA LAIM 3DeqUED plone sseUISNG ath Jo SoNREWasaUMa! “g ue 2gap 40 wo} aun Uj Ue\A Ja4ReL YseD U| A|UeWUd s1e yuNoDDe ByeIOdL0D e Woy SMe ‘sapyance =i Gulpre6o1 vonewuoyul aajdwoo apiraid a3 eM you SBOP ssaUISN "9 *Ayagoe ssouisng gm paeposse Ayeuuou Jou SuawNASY| ALEWUOW PUE YseD Jo suORELIqUIOD U! sysod=p Arey syunosDe “{sanbaup Auunoas \eD0s pue ‘ouked ‘ssaussng Jo XW e apnput eta sysodap ‘afcwex® 104) ‘Aungoe ssousng mewn6al Jo jeoidhae axe yewy syuawnszsu Ave,@UOUL yO SUOREUIgUIOD UI SYsOdeP Bxey SIUNCA2e ‘ssautsng s9uajP 94a IA UEREISUODU| St YoHUM uaysueR sPuny 2!UONDeIB 40 s1opI0 ADUOU ‘senbayp sso1yse> ‘Syesp Ue U| SYSOdap Jo auUNjON aBse} e axeY sWuNCA2e ‘oye ‘sanjonu ‘sages jo quauused ain se Yans ‘sanuape paleyai-ssouisng jeuuou OU AljenuA MOUS 3Nq SUNS abu} asiNgsip 20 aNBDa1 oy pasN ave SWUNEIDY “T % -sexdwexs ap Jo awos axe MOISE‘Ae 5140 s1 oy uosiod J4RO Aue J0 SaRIANDE [eUILUD 20 saRINNDe 3SL0.5) | PAA|OAU] UOREZIUeEIO 40 JenprNpL -uosiod se\noue «; sui ay sjunowe aBny ax} Ked 0} oulseD ay sysanbas sowNsND Auk vanpoup sia Jo Zz 2PRIY lA UI payeD/PU! ploysaLA aA aADge JUNOWE UE AfaAISSAX® sojqueD/seWeB sWOISNO OWA JT “E jounos Aiopeysnes apinoud 04 ajgeun sowor9q 10 Pauoquat s| ABUOW atf JO BDINOS OU JT “Z -ueuaqnas BuLnp ypey> 10 Aauow yfnowsa JuNOW Jo femesPIRIM J0 UodnoD BuING “uNoW BuRISOdap Jo aw aL Je siejnaqied ayy an6 0} Burj 30U 5} 10 Sie|maqued asiey SAMO 40 stenonzed payinba4 aAIG JOU S2Op soWOISND at Ouse) ‘aun se Bunuom uonaRSUL Ue axe nok | UOReIBPISUOD AMOK Jo) ae LoRDesUER snOPAdSNS e Jo s1OYeD!PUL BUIMO|O) BLL ‘SONISVD NI SNOLIOVSNVUL SNOIDIASNS 40 SHOLVOIGNI D1419IdS “ansuau-ysea AjeuLOU 20U seq ssautsng e WOH sySodap YseD Jo BUIN}OA ABLE} @ Saye IWOID"9T ‘eeymasia 10 yueg awes axp ye juNd22e aj6us e 03 soUETeG sigysuen Apuanbays pue squnoaxe jeianas 0} sysodap payejaxun AGUILAS 40 aUINjOn BGuel e Saye ‘sdens fouauno i paddeum Aouauno Jo syunowe abe sysodep ‘yse9 Jo sjunowe a61e} pW siepio Aauous pue sanbayp 5 JoIyse9 Sase\pINd AID ET ‘squawngsuy Aovouw ajaevoiew pue ajgenoGeu zoino 40 siajsueN AAUOW ‘SYeIP UR 18NOD 0} YseD Sysodap 40 YSED UI sABd IWOID"ZT‘uonpesuen snopidsns saup0 Auy “6 -pe |e6aj Aue S2op Jawoysro Aue y| 10 UN UogeGasanuT jeDueULY etn oy uoRDEsueA ploysauia Jo sueyNoMUed ‘21 odes 0 jou se 0s Auaquq soto Aue 40 aOUEDe UBNONA sJeIYO OUIseD Aue eDUONYUL OF soLA JOWORSNO AU JT“ “spe je6oj| Bujop Aq pavuea aq 04 swiBes yeua uNoWE aXA JT ‘saqungze feulwis> 40 3su0.1a BuBesnooue 30 Bulapune| AaUOW Jo asodund aia LAI ano “ ayes aq 09 sieadde 40 ano paused s}