GAAP - Graded

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@LLT2 @rlmkm \ukstocns

\ukstocns cn
Ontkrnltocnla Ionlnjola Vkpcrton` Ztlnmlrms

64<?

Jlthrynnk Zkrvojk
F Jcept ([NOZL), F Jcept (Hcns) (J]L) ([NOZL), JL (ZL)
[novkrsoty ci \ukknsalnm Fusonkss Zjhcca

Mlvom Gcaotz
F Jcee (Nltla), F Jcee (Hcns) (ZL), E Jce (Pots), ZIHKL
[novkrsoty ci Kxktkr Fusonkss Zjhcca

Lssostlnt luthcrs
Ztkiikn Poks
Zchoa Zon`h
Zlhoa Fhllnprlglsh
Zoln Eumlay
[novkrsoty ci GwlRuau-Nltla

@LLT2 @rlmkm \ukstocns

Lssostlnt luthcrs ci prkvocus kmotocns
Zkvkntkknth kmotocn
Ztkiikn Poks, Zoln Eumlay, Bycto Elhlrlb, ]hlfosc Etshlao lnm Ilrnllz Zhlogbkk,
Buston Ac`ok lnm Glyako`h @rkknstcnk

Zoxtkknth kmotocn
Moktelr Tlua, Bycto Elhlrlb, Lrscn B. Elacal, Oeln Eccsl, Lylnml N`wknyl lnm Lshako`h Icreln

Ioitkknth kmotocn
Moktelr Tlua, Ghlyl Zothcak., Euhleelm Euhkkf Fujgls, Euhleelm Zhohllf Fujgls,
Zlaay @ronhle, Lnmoak N`wknyl, Ilrnllz Zhlogbkk lnm _usui Zkkmlt

Icurtkknth kmotocn
]rcy Hlaaomly, ]hovksln @cvknmkr, Krrca Trlwalaa, Rlhkkr Fux, Glelnthl Ykn`lsley, Mkkpogl Tlnmly,
Moktelr Tlua, Rlhrl Eccrlm, Yomhur Zunojhur lnm _usui Zkkmlt

]hortkknth kmotocn
]lnwkkr Lnslro, ]roxy Jlmeln, Lphrcmotk Jcntc`olnnos, Rlom Kfrlhoe, Zusln Ialjg,
Hlskknl Altoi, Mlakshln Nlomcc, ]hlfc Nmoelnmk, Moktelr Tlua, Gltk Turnkaa, Bchlnnks Vojk,
_usui Zkkmlt lnm Ghlyl Zothcak

]wkaith kmotocn
Blmk Lrjhkr, ]roxy Jlmeln, Lafkrtus Acuw, Lylnml El`wlzl, Lmroln Elrjol lnm Jlral ]lron

Kakvknth kmotocn
Blmk Lrjhkr, Trkglshnkk Frobalaa, Zusln Ialjg, Vuln @krtknfljh, Ilthoel Ghln, Lafkrtus Acuw,
Lmroln Elrjol, Trkshln Eccmaolr, Ghlyl Zothcak, lnm Jlral ]lron

]knth kmotocn
Trkglshnkk Frobalaa, @lrkth Kmwlrmks, Zusln Ialjg, Vuln @krtknfljh, Lrtur Eokrzwl,
Trkshln Eccmaolr, Nlfoalh Zccfkmllr lnm Noggy Ylakntonk

Nonth kmotocn
Ztkvk Jlrkw, Buston Jcusons, Blrrcm Yoabckn lnm Jrlo` Plaaon`tcn

Ko`hth kmotocn
Plrrkn Gkepkr, Fyrcn Jcwok, Lalstlor Tkttojrkw, @lry Gaon`foka,
Jlthkronk Iro``kns lnm Zhogshl Vlemhon

Zkvknth kmotocn
]oiiony Znkkmcn, Vyln Phkkakr, Nojg Eltuacvojh lnm Bcka Ztuhakr

Zoxth kmotocn
Plrrkn Elrcun, ]roxy Jlmeln, Mhorkn Zovblttln, Jaovk Gon`saky,
]lrryn Latshuakr lnm Thoaaopk Pkathl`kn

Ioith kmotocn
Mkrkg Lastcn, Trlnkka Nunmguelr, Froln Nojhca, Gkaay EjGonncn, Jrlo` Orwon,
Alrl Poaaoles lnm Tlwka Zzplg

Icurth kmotocn
Plrrkn Elrcun, Elrol Grotogcs, Alrl Poaaoles, Falgk Mlvomscn, Nkoa @rlhle, Tlwka Zzplg,
]lnyl Elukr lnm Ek`ln Fcvky

Zkjcnm kmotocn
Vojhlrm Jurrok

Iorst kmotocn
Eojhlka Zjhwkngk, Jhros Nojhcascn, @lvon EjLaaostkr, Vkshl`ln Eccmaky

oo

@LLT2 @rlmkm \ukstocns

\ukstocns cn
Ontkrnltocnla Ionlnjola Vkpcrton` Ztlnmlrms

Iorst kmotocn 6446

Zkjcnm kmotocn 644:
]horm kmotocn 644=
Icurth kmotocn 644;
Ioith kmotocn 6449
Zoxth kmotocn 6440
Zkvknth kmotocn 6448
Ko`hth kmotocn 644?
Nonth kmotocn 64<4
]knth kmotocn2 64<<
Kakvknth kmotocn2 64<6
]wkaith kmotocn 64<:
]hortkknth kmotocn 64<=
Icurtkknth kmotocn 64<;
Ioitkknth kmotocn 64<9
Zoxtkknth kmotocn 64<0
Zkvkntkknth kmotocn 64<8
Ko`htkknth kmotocn 64<?

© 64<?

OZFN scitfljg ?08 4 9:?4 4<64 :

k-fccg ?08 4 9:?4 4<:= 4

Jcpyro`ht sufsosts on thos wcrg. Nc plrt ci thos wcrg ely fk rkprcmujkm on lny icre cr fy lny eklns
wothcut thk pufaoshkr‟s wrottkn pkreossocn. Lny unluthcroskm rkprcmujtocn ci thos wcrg woaa jcnstotutk l
jcpyro`ht oniron`keknt lnm rknmkr thk mckr aolfak unmkr fcth jovoa lnm jroeonla alw.

Phoast kvkry kiicrt hls fkkn elmk tc knsurk thlt thk onicreltocn pufaoshkm on thos wcrg os ljjurltk, thk
kmotcrs, luthcrs, pufaoshkrs lnm prontkrs tlgk nc rkspcnsofoaoty icr lny acss cr mlel`k suiikrkm fy lny
pkrscn ls l rksuat ci thk rkaolnjk upcn thk onicreltocn jcntlonkm thkrkon.

Icreltton` lnm alycut2 Vc`kr Zcwmkn, @uy Zcwmkn lnm Eojhkaak @uy

ooo

Mkmojltocn lnm ljgncwakm`keknts

Mkmojltocn

]c
Elkvk
]lrquo lnm @uy

]c cur ileoaoks, l fo` thlng ycu icr ycur suppcrt lnm knjcurl`keknt lnm icr jcpon` woth thk acn`
hcurs kxpknmkm ls wkaa ls thk elny lnm cn`con` jrosks rkaltkm tc thk prcmujtocn ci thos wcrg.

Ljgncwakm`keknts

@crmcn Lmles ([novkrsoty ci thk Pkstkrn Jlpk)

Llrtho La`u, Ylnkssl @rk`cry lnm Gkrry-Akk @urr ([novkrsoty ci GwlRuau-Nltla)
Zònk Mokmkrojgs lnm Zuzkttk Znymkrs (Nkascn Elnmkal [novkrsoty)
_usui Hlssln (GTE@ ]kjhnojla)
_usui Zkkmlt (TPJ ]kjhnojla)
Fcn`kgl Ncmlml lnm Eualal Zlmogo (ZLOJL)
Kanl Frkal`k (AkxosNkxos)

]hlng ycu icr ycur lmvojk lnm suppcrt.

L fo` thlng ycu icr hkap woth thk jurrknt kmotocn, lnm unmkr oeeknsk toek prkssurk, onvcavon`
elny vkry klray ecrnon`s lnm vkry altk no`hts, `cks tc cur tlakntkm tkle ci lssostlnt luthcrs
(skk iorst pl`k) whc mkmojltkm ln kncrecus lecunt ci thkor pkrscnla toek tc thk jalroiojltocn
ci thk OIVZs icr thk slgk ci iuturk stumknts

]hlng ycu lasc tc Vc`kr Zcwmkn lnm @uy Zcwmkn icr furnon` thk eomno`ht coa tc knsurk thlt
thk icreltton` lnm alycut wkrk jcrrkjt.

Pk hcpk ycu knbcy ycur stumy ci ionlnjola ljjcunton` lnm thlt ycu ionm cur qukstocns lnm
scautocns hkapiua on jalroiyon` thk kxpacsocn ci rkjknt ljjcunton` stlnmlrms (fcth thk nkw lnm
thk oeprcvkm).

Jlthy Zkrvojk
lnm
Mlvk Gcaotz

Mkjkefkr 64<?

ov

Trkiljk
Tkml`c`ojla phoacscphy

]hos fccg hls fkkn mkso`nkm tc ekkt thk nkkms ci stumknts stumyon` ionlnjola ljjcunton` lt l
skjcnm yklr, thorm yklr cr ontkrekmoltk hcncurs akvka. Ot jln fk sujjkssiuaay uskm woth thk
ljjcunton` tkxtfccgs2
• ‘@roppon` @LLT‟ fy JA Zkrvojk7 lnm
• ‘@roppon` @rcups‟ fy JA Zkrvojk lnm E Pojhaonsgo.

Jhln`ks elmk icr thk 64<? (ko`htkknth) kmotocn

Gkkpon` thos fccg up tc mltk os l nkvkr-knmon` tlsg, mojtltkm fy thk iacw ci nkw stlnmlrms
lnm ontkrprktltocns jceon` irce thk Ontkrnltocnla Ljjcunton` Ztlnmlrms Fclrm (OLZF).

]hos plst yklr slw thk pufaojltocn ci thk rkvoskm Jcnjkptula Irlekwcrg icr Ionlnjola Vkpcrt-
on`. Ls l jcnskquknjk, Jhlptkr 6 hls fkkn jcepaktkay rkwrottkn. Lathcu`h thkrk lrk scek
so`noiojlnt jhln`ks, onjaumon`, icr kxlepak, nkw mkionotocns icr lsskts lnm aolfoaotoks lnm nkw
rkjc`notocn jrotkrol, thk OLZF hls stltkm thlt ot hls nct upmltkm thk OIVZs icr thksk jhln`ks
(cthkr thln jhln`on` thk OIVZs tc rkikr tc thk upmltkm plrl`rlphs on thos nkw Jcnjkptula
Irlekwcrg). Onstklm, ot hls jalroiokm thlt, sonjk thk ncw supkrskmkm mkionotocns hlvk wcrgkm
wkaa on thk plst, nc jhln`ks tc thk OIVZs wkrk jcnsomkrkm ur`knt lnm thlt thk OIVZs woaa fk
upmltkm cvkr toek. Hcwkvkr, thk OLZF kephlsozkm thlt, oi l jcniaojt os icunm tc kxost fktwkkn
thk rkquorkeknts ci l prk-kxoston` OIVZ lnm thk nkw Jcnjkptula Irlekwcrg, wk shcuam
lawlys rkekefkr thlt thk rkquorkeknts ci thk OIVZ lawlys cvkr-romk thk Jcnjkptula
Irlekwcrg.

Vkjknt yklrs hlvk lasc skkn scek swkkpon` jhln`ks rksuaton` irce thk rkaltovkay nkw
OIVZ <; Vkvknuk irce jcntrljts woth justcekrs, OIVZ Aklsks, tc`kthkr woth thk ionla lnm
jcepaktk vkrsocn ci OIVZ ? Ionlnjola onstrueknts. ]hksk stlnmlrms rksuatkm on thk jrkltocn ci
kntorkay nkw qukstocns icr Jhlptkr = (Vkvknuk), Jhlptkrs <9 lnm <0 (Aklsks2 Aksskk
ljjcunton` lnm Aklsks2 Aksscr ljjcunton`), Jhlptkr 6< (Ionlnjola onstrueknts ‚ `knkrla
pronjopaks) lnm kxtknsovk rkwcrgon` ci Jhlptkr 66 (Ionlnjola onstrueknts ‚ hkm`k ljjcunton`)
lnm elny ci thk cthkr jhlptkrs. Iurthkr wcrg hls fkkn mcnk cn thksk jhlptkrs icr thos
kmotocn.

On lmmotocn tc thk lfcvk, wk hlvk lasc upmltkm kxoston` qukstocns icr jhln`ks irce thk
lnnula oeprcvkeknt prcjkss, onjcrpcrlton` lny nkw stlnmlrms cr leknmeknts thlt ely
hlvk cjjurrkm up tc lnm onjaumon` < Mkjkefkr 64<8. Pk hlvk lasc rkecvkm scek qukstocns
lnm lmmkm elny nkw qukstocns. ]hk nkw qukstocns wkrk onjaumkm tc lmm vlrokty, kxtknm thk
rln`k lnm tc knlfak kvkn ecrk kiikjtovk `rlmon` ci thk qukstocns. Ecst ci cur jhlptkrs ncw
stlrt woth l jrujola skt ci jcrk-jcnjkpt qukstocns.

Pk lrk lwlrk ci thk prcpcslas ci thk ZLOJL tlsg `rcup accgon` lt thk Ionlnjola Vkpcrton`
syaalfus. Pk mkjomkm nct tc rkecvk so`noiojlnt skjtocns (sujh ls thk rkvlaultocn ci mkprkjo-
lfak lsskts icunm, icr kxlepak, on Jhlptkrs 8 lnm ?) cr tc rkecvk ln kntork jhlptkr (sujh ls
klrnon`s pkr shlrk) untoa ecrk jalroty os cftlonkm rk`lrmon` thk prljtojla eklnon` ci pkr-
vlsovk, jcrk lnm lwlrknkss gncwakm`k akvkas lnm lasc irce thk womkr elrgkt whc usk cur
fccg. Pk hlvk, hcwkvkr, rk-crmkrkm qukstocns on jkrtlon jhlptkrs sc thlt ‘lwlrknkss akvka‟
eltkrola os prkskntkm skplrltkay lnm lhklm ci ‘jcrk akvka‟ eltkrola. L nuefkr ci kntorkay nkw
qukstocns mklaon` woth thk soepakr rkvlaultocn ci ncn-mkprkjolfak lsskts hlvk lasc fkkn
`knkrltkm (skk Jhlptkr 8). Iurthkr jhln`ks woaa fk elmk ls ecrk jalroty os cftlonkm.

Iklturks
On knsuron` thlt thk fccg os uskr-iroknmay, lnm tc knlfak fcth akjturkrs lnm stumknts tc omkntoiy
qukstocns klsoay, thk jcntknts pl`k ci kljh jhlptkr onjaumks thk nlek ci thk rkakvlnt kntoty lnm
l mktloakm mksjroptocn ci thk gky ossuks on kljh qukstocn. Pk hlvk stlrtkm l prcbkjt thlt onvcavks
jcntonulaay rkwcrgon` thksk gky ossuks tc knsurk thlt thky lrk mksjrofkm on thk ecst sujjonjt ykt
uskiua wly.

vo

Trkiljk jcntonukm !

Iljkfccg pl`k

Pk hlvk l Iljkfccg pl`k, jlaakm ‘Ljjcunton`

?<< fy Gcaotz lnm Zkrvojk‟. @c tc cur pl`k, ‘aogk‟ ot Taklsk vosot cur Iljkfccg pl`k!
lnm gkkp ycurskai up tc mltk woth laa mkvkacp- Ljjcunton` ?<< fy Gcaotz lnm
eknts rkalton` tc @roppon` @LLT, @LLT2 @rlmkm Zkrvojk
\ukstocns lnm @roppon` @rcups. Pk pcst sue-
elroks ci vlrocus tcpojs tc thk sotk, ontkrkston`
stcroks rkalton` tc OIVZs lnm lrk lfak tc rkspcnm
tc shcrt qukstocns ci pronjopak rkalton` tc eltkrola irce cur fccgs.

Lssueptocns icr ontkrnltocnla stumknts

Zonjk @LLT2 @rlmkm \ukstocns hls `lonkm ontkrnltocnla ontkrkst, thk qukstocns hlvk fkkn
upmltkm tc fk ecrk jcuntry ncn-spkjoioj on tkres ci tlx ak`osaltocn. On thos rk`lrm, stumknts
ely lssuek thlt thk fusonkss kntoty os sufbkjtkm tc thk icaacwon` tlxks (unakss cthkrwosk
onmojltkm)2
! L tlx cn tlxlfak prciots lt :4% (rkikrrkm tc ls onjcek tlx)7 lnm
! L trlnsljtocn tlx akvokm lt <;% (rkikrrkm tc ls YL] cr vlauk lmmkm tlx).

Ztumknts ely lssuek thlt tlxlfak prciots lrk jlajualtkm ls2

Trciot fkicrk tlx (ljjcunton` prciots) lmbustkm icr2

•
Moiikrknjks jluskm fy ncn-tlxlfak onjcek lnm ncn-mkmujtofak kxpknsks
•
]kepcrlry moiikrknjks (jluskm fy jurrknt onjcek thlt wcn‟t fk tlxkm on thk jurrknt yklr
lnm jurrknt kxpknsks thlt wcn‟t fk mkmujtofak on thk jurrknt yklr).

Ztumknts ely iurthkr lssuek thlt whkrk ljjcunton` prciots onjaumk jlpotla prciots, thk tlxlfak
prciot wcuam onjaumk cnay l pcrtocn ci thos jlpotla prciot, rkikrrkm tc ls l tlxlfak jlpotla `lon.
Ztumknts ely iurthkr lssuek, unakss cthkrwosk stltkm, thlt thos tlxlfak jlpotla `lon os jlaju-
altkm ls icaacws2
•
(Trcjkkms irce thk slak ‚ Flsk jcst) ! 84% onjausocn rltk
•
[nakss cthkrwosk stltkm, stumknts ely lssuek thlt thk flsk jcst kqulas jcst.

Ztumknts ely lasc lssuek thlt l trlnsljtocn tlx (rkikrrkm tc ls YL]) os akvokm cn jkrtlon
trlnsljtocns fy fusonkss kntotoks thlt lrk rk`ostkrkm ls YL] vknmcrs. YL] vknmcrs lrk
laacwkm tc jaloe fljg irce thk tlx luthcrotoks lny YL] thlt thky ely hlvk plom. Fusonkss
kntotoks thlt lrk nct rk`ostkrkm ls YL] vknmcrs mc nct jhlr`k YL] cn lny trlnsljtocns lnm
ely nct jaloe fljg irce thk tlx luthcrotoks lny YL] thlt thky ely hlvk plom.

Jkrtlon jhlptkrs onjaumk unlvcomlfak rkikrknjk tc Zcuth Lirojln ak`osaltocn. Phoast thk pron-
jopaks lrk ontkrnltocnla, plrts ci thksk jhlptkrs ely pcssofay nct fk rkakvlnt tc scek ci thk
jcuntroks uson` thos fccg. ]hksk jhlptkrs lrk2
! Ionlnjola rkpcrton` knvorcneknt (Jhlptkr <)
! Zhlrk jlpotla (Jhlptkr 6:).

Jurrknjy hls fkkn mknctkm fy thk syefca ‘J‟.

voo

Cutaonk
• Jhlptkr < prcvomks qukstocns cn thk knvorcneknt wothon whojh l ‘rkpcrton` ljjcuntlnt‟
ionms hoeskai, onjaumon` ossuks rkaltkm tc ak`osaltocn lnm thk OLZF.
• Jhlptkr 6 prcvomks qukstocns cn thk Jcnjkptula Irlekwcrg, whojh rkiakjts thk flsoj
ac`oj unmkrponnon` laa cthkr OIVZs.
• Jhlptkr : prcvomks qukstocns cn hcw ionlnjola stltkeknts shcuam fk prkskntkm.
• Jhlptkr = os thk jhlptkr cn rkvknuk, fkon` l jrotojla jcepcnknt ci thk ionlnjola
stltkeknts ci ecst kntotoks.
• Jhlptkrs ; lnm 9 onvcavk qukstocns cn tlxks. Jhlptkr ; icjusks cn jurrknt tlx whoak
Jhlptkr 9 icjusks cn mkikrrkm tlx. Ls tlx os ontk`rla tc laa tcpojs, thk jhlptkrs cn tlx lrk
onjaumkm klray cn on thk fccg.
• Jhlptkrs 0‚<: prcvomk qukstocns rkalton` tc vlrocus lsskts. Pk stlrt woth ncn-jurrknt
lsskts lnm prcjkkm tc jurrknt lsskts (onvkntcry). Oeploreknt ci lsskts os lasc onjaumkm on
thos skt ci jhlptkrs, fut ot os onskrtkm litkr thk jhlptkrs jcvkron` prcpkrty, palnt lnm
kquopeknt, ontln`ofak lsskts lnm onvksteknt prcpkrtoks fut fkicrk ncn-jurrknt lsskts
hkam icr slak lnm onvkntcroks. ]hos os fkjlusk thk stlnmlrm cn oeploreknts lppaoks tc thk
icrekr lsskts fut nct thk alttkr lsskts.
• Jhlptkrs <=‚<0 prcvomk qukstocns cn fcrrcwon` jcsts, `cvkrneknt `rlnts lnm aklsks.
]hksk jhlptkrs ely hlvk ln oepljt cn thk rkjc`notocn lnm eklsurkeknt ci lsskts lnm
aolfoaotoks. On plrtojualr, `cvkrneknt `rlnts lnm fcrrcwon` jcsts hlvk ln oepljt cn thk
jcst ci jkrtlon lsskts, icr kxlepak, prcpkrty, palnt lnm kquopeknt. Icr thos rklscn,
lathcu`h thksk lrk jcvkrkm on twc skplrltk jhlptkrs, thk oepaojltocns ci `cvkrneknt
`rlnts lnm fcrrcwon` jcsts lrk ontk`rltkm on cthkr jhlptkrs ls wkaa.
• Jhlptkrs <8‚<? prcvomk qukstocns cn prcvosocns, jcnton`knjoks lnm kvknts litkr thk
rkpcrton` pkrocm lnm kepacykk fknkiots. Fcth thksk jhlptkrs rkaltk alr`kay (lathcu`h nct
kxjausovkay) tc aolfoaotoks.
• Jhlptkrs 64‚6= prcvomk qukstocns jcvkron` icrko`n jurrknjy trlnsljtocns, ionlnjola
onstrueknts (`knkrla pronjopaks lnm hkm`k ljjcunton`), shlrk jlpotla lnm, ionlaay, klrn-
on`s pkr shlrk.
• Jhlptkr 6; jcntlons qukstocns cn ilor vlauk eklsurkeknt lnm os paljkm hkrk ls ot liikjts
nuekrcus procr jhlptkrs.
• Jhlptkr 69 prcvomks qukstocns cn thk stlnmlrm jcvkron` ljjcunton` pcaojoks, kstoeltks
lnm krrcrs. ]hos jhlptkr os paljkm hkrk sonjk laa procr stlnmlrms jln fk liikjtkm fy thos
stlnmlrm. ]hos jhlptkr ci qukstocns icjusks cn thk oepaojltocns onvcavon` thk stlnmlrms
cn onvkntcry lnm prcpkrty, palnt lnm kquopeknt. Ecrk jcepakx qukstocns onvcavon` cthkr
stlnmlrms ely fk icunm on Lppknmox F.
• Jhlptkr 602 \ukstocns rkalton` tc stltkeknts ci jlsh iacws lrk quotk mostonjt irce thk
pronjopaks jcvkrkm on laa procr jhlptkrs sonjk ot lppaoks thk jlsh jcnjkpt rlthkr thln thk
ljjrula jcnjkpt lnm os thus paljkm nklr thk knm ci thk fccg.
• Jhlptkr 682 Ionlnjola lnlaysos lnm ontkrprktltocn os nct rkaltkm tc ln OIVZ lnm qukstocns
hkrk mkla woth hcw thk ionlnjola stltkeknts lrk lnlayskm fy uskrs.
• Jhlptkrs 6?‚:< prcvomk qukstocns cn `rcup ljjcunton`, stlrton` woth thk skplrltk ionln-
jola stltkeknts ci l plrknt lnm thkn onjaumon` twc jhlptkrs cn whcaay-cwnkm sufsomolroks
lnm plrtay-cwnkm sufsomolroks.
• Jhlptkrs L lnm Jhlptkr F lrk cur ontk`rltkm jhlptkrs, prcvomon` thk oepcrtlnt sgoaas
rkquorkm on fkon` lfak tc ontk`rltk gncwakm`k cvkr vlrocus tcpojs. Jhlptkr L prcvomks
ontk`rltkm qukstocns cn Jhlptkrs < tc <; lnm Jhlptkr F prcvomks ontk`rltkm qukstocns
cn Jhlptkrs < tc 60. On cthkr wcrms, thk skjcnm skt ci ontk`rltkm qukstocns (Jhlptkr F)
onjaumks qukstocns cn l jueualtovk flsos irce thk fk`onnon` ci thk fccg.

vooo

Zuppakeknts
L mktloakm skt ci scautocns, on kakjtrcnoj icrelt, os lvloalfak irce thk pufaoshkrs tc thk rkakvlnt
akjturkrs lt thcsk onstotutocns thlt prksjrofk thos fccg.

Pk wkajcek jceeknts irce akjturkrs, tutcrs lnm stumknts tc lssost us on oeprcvon` iuturk
kmotocns.

Iljkfccg pl`k2 Ljjcunton` ?<< fy Gcaotz lnm Zkrvojk

Tufaoshkr‟s wkfpl`ks www.eyljlmkeoj.jc.zl

www.eyljlmkeoj.ecfo

Tufaoshkr‟s keloa lmmrkss2 lmeonostrltcrDeyljlmkeoj.jc.zl

ox

@LLT2 @rlmkm \ukstocns

Jcntknts

< Ionlnjola rkpcrton` knvorcneknt <

6 Jcnjkptula irlekwcrg icr ionlnjola rkpcrton` ;
: Trkskntltocn ci ionlnjola stltkeknts <4
= Vkvknuk irce jcntrljts woth justcekrs <?
; ]lxltocn2 vlrocus typks lnm jurrknt onjcek tlxltocn :8
9 ]lxltocn2 mkikrrkm tlxltocn =0
0 Trcpkrty, palnt lnm kquopeknt2 jcst ecmka 90
8 Trcpkrty, palnt lnm kquopeknt2 rkvlaultocn ecmka 86
? Ontln`ofak lsskts lnm purjhlskm `ccmwoaa ?0
<4 Onvksteknt prcpkrtoks <<4
<< Oeploreknt ci lsskts <6:
<6 Ncn-jurrknt lsskts hkam icr slak lnm mosjcntonukm cpkrltocns <:=
<: Onvkntcroks <;=
<= Fcrrcwon` jcsts <98
<; @cvkrneknt `rlnts lnm lssostlnjk <0?
L Ontk`rltkm qukstocns2 Jhlptkrs <‚<; <89
<9 Aklsks2 aksskk ljjcunton` <?8
<0 Aklsks2 aksscr ljjcunton` 64?
<8 Trcvosocns, jcnton`knjoks lnm kvknts litkr thk rkpcrton` pkrocm 6<=
<? Kepacykk fknkiots 66;
64 Icrko`n jurrknjy trlnsljtocns 6:=
6< Ionlnjola onstrueknts ‚ `knkrla pronjopaks 6=4
66 Ionlnjola onstrueknts ‚ hkm`k ljjcunton` 69<
6: Zhlrk jlpotla2 Kquoty onstrueknts lnm ionlnjola aolfoaotoks 606
6= Klrnon`s pkr shlrk 68<
6; Ilor vlauk eklsurkeknt 6?8
69 Ljjcunton` pcaojoks, jhln`ks on ljjcunton` kstoeltks lnm krrcrs :49
60 Ztltkeknt ci jlsh iacws :64
68 Ionlnjola lnlaysos lnm ontkrprktltocn ::4
F Ontk`rltkm qukstocns2 Jhlptkrs <‚68 ::0
6? Zkplrltk ionlnjola stltkeknts ci l plrknt :;?
:4 Phcaay cwnkm sufsomolroks :9=
:< Tlrtay cwnkm sufsomolroks :0<

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@LLT2 @rlmkm \ukstocns Ionlnjola rkpcrton` knvorcneknt

Jhlptkr <
Ionlnjola rkpcrton` knvorcneknt

\ukstocn Gky ossuks

<.< Zhcrt qukstocns Jcrk jcnjkpts

<.6 - Eklnon` ci OIVZ, stlnmlrms, ontkrprktltocns.

<.: - Jcepaolnjk woth OIVZ

<.= - Jcnvkr`knjk lnm lmcptocn

<.; - Mkvkacpeknt ci ln OIVZ stlnmlrm

<.9 - OIVZ Icunmltocn `cvkrnlnjk

<.0 Mccmak / Tccmak Tlr vlauk lnm nc-plr vlauk shlrks / JJs

<.8 FotsyFusonkss Moiikrkntola rkpcrton`2 OIVZs icr ZEKs

<.? Jcacurkm Mcts Vcak ci ZLOJL, LTF lnm IVZJ on stlnmlrm sktton`

<.<4 LjjTufs Vkpcrton` irlekwcrgs on Zcuth Lirojl

Jhlptkr < <

@LLT2 @rlmkm \ukstocns Ionlnjola rkpcrton` knvorcneknt

\ukstocn <.<
l) On mkvkacpon` ljjcunton` stlnmlrms lnm ontkrprktltocns, l mosjussocn plpkr lnm kxpcsurk
mrlit os usulaay ossukm. Cutaonk thk moiikrknjks fktwkkn thksk twc mcjueknts.
f) Lssueon` l jceplny os pkreottkm tc lmcpt OIVZ icr ZEKs ls ots ionlnjola rkpcrton`
irlekwcrg, mosjuss thk fknkiots ci uson` OIVZ icr ZEKs.
j) Phlt flsos os uskm fy thk OLZF on mkvkacpon` ljjcunton` pronjopaks lnm prljtojks3
m) Mksjrofk thk kxtknt tc whojh Zcuth Lirojl lmcpts OIVZ3
k) Tautcnoj Atm, l Zcuth Lirojln jceplny jhccsks tc prcmujk ionlnjola stltkeknts lnm ots
rkaltkm mosjacsurk on Irknjh. ]hk fclrm ci morkjtcrs ls wkaa ls onvkstcrs jcnsost elonay ci
onmovomulas whc lrk jotozkns ci Irlnjk lnm rksomk on Zcuth Lirojl. Mosjuss thk ak`laoty ci
thos.
i) ‑Ljjcunton` stlnmlrms rkquork morkjtcrs‟ rkeunkrltocn tc fk lmkqultkay mosjacskm on thk
nctks tc thk ionlnjola stltkeknts.― ]ruk cr ilask3 Trcvomk l rklscn icr ycur lnswkr.
`) Aost thk rkjc`noskm ljjcunton` irlekwcrgs whojh jceplnoks on Zcuth Lirojl ely lmcpt tc
prkplrk ionlnjola stltkeknts.
h) Mosjuss frokiay thk elon moiikrknjk fktwkkn Gon` OOO lnm thk Jceplnoks Ljt, 6448.
o) ‑]hk pronjopaks ci Gon` OOO shcuam cnay fk lppaokm tc alr`k aostkm jceplnoks whkrk
morkjtcrs‟ rkeunkrltocn os l jcntkntocus ossuk―. ]ruk cr ilask3 Trcvomk l rklscn icr ycur
lnswkr.

\ukstocn <.6

]hk OIVZ Icunmltocn os l nct-icr-prciot, pufaoj ontkrkst cr`lnosltocn kstlfaoshkm tc mkvkacp l

son`ak skt ci ho`h-qulaoty, unmkrstlnmlfak, knicrjklfak lnm `acflaay ljjkptkm ljjcunton`
stlnmlrms - OIVZ Ztlnmlrms - lnm tc prcectk lnm iljoaotltk lmcptocn ci thk stlnmlrms.
(http2//www.oirs.cr`/lfcut-us/whc-wk-lrk/)

Vkquorkm2
l) Kxpalon thk eklnon` ci thk tkre ‘OIVZ‟.
f) Kxpalon thk eklnon` ci thk tkre ‘stlnmlrms‟.
j) Kxpalon thk eklnon` ci thk tkre ‘ontkrprktltocns‟.

\ukstocn <.:

‑Ln kntoty whcsk ionlnjola stltkeknts jcepay woth OIVZs shlaa elgk ln kxpaojot lnm
unrkskrvkm stltkeknt ci sujh jcepaolnjk on thk nctks. Ln kntoty shlaa nct mksjrofk ionlnjola
stltkeknts ls jcepayon` woth OIVZs unakss thky jcepay woth laa thk rkquorkeknts ci OIVZs.―
(OLZ <, plrl`rlph <9)

Vkquorkm2
l) Phlt mcks jcepaolnjk woth OIVZs ekln3
f) Phy wcuam l jceplny jcepay woth OIVZ3
j) Frokiay mksjrofk thk kxtknt ci jcepaolnjk woth OIVZ lrcunm thk wcram.
_cu ely wosh tc ljjkss thk OLZF pufaojltocn ‘Tcjgkt @uomk tc OIVZ Ztlnmlrms2 thk `acfla
ionlnjola rkpcrton` aln`ul`k‟ ( http2//www.oirs.cr`/nkws-lnm-kvknts/64<0/4;/:-pcjgkt-`uomk-tc-
oirs-stlnmlrms-thk-`acfla-ionlnjola-rkpcrton`-aln`ul`k/ )

6 Jhlptkr <

@LLT2 @rlmkm \ukstocns Ionlnjola rkpcrton` knvorcneknt

\ukstocn <.=

Cnk ci thk cfbkjtovks ci thk OIVZ Icunmltocn os tc prcectk lnm iljoaotltk thk lmcptocn ci OIVZ
Ztlnmlrms thrcu`h thk jcnvkr`knjk ci nltocnla ljjcunton` stlnmlrms lnm OIVZ Ztlnmlrms.
(OIVZ Jcnstotutocn, plrl`rlph 6 (m)).

Vkquorkm2
l) Mosjuss whlt os eklnt fy ‘jcnvkr`knjk‟.
f) Kxpalon thk moiikrknjk fktwkkn ‘jcnvkr`knjk‟ lnm ‘lmcptocn‟.
j) Mosjuss why l jcuntry ely rksost lmcptocn ci OIVZ.
m) Mosjuss thk pcsotocn ci thk [notkm Ztltks on rkaltocn tc lmcptocn lnm jcnvkr`knjk.

\ukstocn <.;

‑]hk muk prcjkss rkquorkeknts lrk fuoat cn thk pronjopaks ci trlnsplrknjy, iuaa lnm ilor
jcnsuatltocn - jcnsomkron` thk pkrspkjtovks ci thcsk liikjtkm fy OIVZs `acflaay - lnm
ljjcuntlfoaoty― (Muk Trcjkss Hlnmfccg, OIVZ Icunmltocn, 64<9)

Vkquorkm2
Aost lnm mksjrofk kljh ci thk stkps on thk mkvkacpeknt ci ln OIVZ stlnmlrm.
_cur lnswkr shcuam jcnsomkr thk l`knml jcnsuatltocn, thk rksklrjh prc`rleek, thk stlnmlrm
sktton` prc`rleek lnm thk elontknlnjk prc`rleek .

\ukstocn <.9

]hk OIVZ Icunmltocn hls l thrkk-tokr `cvkrnlnjk strujturk, flskm cn ln onmkpknmknt

stlnmlrm-sktton` Fclrm ci kxpkrts (Ontkrnltocnla Ljjcunton` Ztlnmlrms Fclrm), `cvkrnkm lnm
cvkrskkn fy ]rustkks irce lrcunm thk wcram (OIVZ Icunmltocn ]rustkks) whc on turn lrk
ljjcuntlfak tc l ecnotcron` fclrm ci pufaoj luthcrotoks (OIVZ Icunmltocn Ecnotcron` Fclrm).
(http2//www.oirs.cr`/lfcut-us/cur-strujturk/)

Vkquorkm2
l) Aost, lnm frokiay mosjuss thk cfbkjtovks ci thk OIVZ Icunmltocn.
f) Mksjrofk thk rcak ci kljh ci thk icaacwon` on stlnmlrm sktton` prcjkss
! ]hk OIVZ Icunmltocn
! ]hk OIVZ Icunmltocn ]rustkks
! ]hk Ontkrnltocnla Ljjcunton` Ztlnmlrms Fclrm (OLZF)
! ]hk OIVZ Ontkrprktltocns Jceeottkk
! ]hk OIVZ Icunmltocn Ecnotcron` Fclrm

\ukstocn <.0

Fkrtok os l iorst yklr stumknt lsso`nkm tc wcrg cn twc jaoknts, Mccmak (Tty) Aoeotkm lnm Tccmak
JJ, twc selaa kntotoks fcth cwnkm fy Es Blseonk. Cn stlrton` wcrg, hk sknms ycu, thk
elnl`kr, ln keloa qukryon` twc ossuks2
! Mccmak (Tty) Aoeotkm hls plr vlauk shlrks on ossuk. Os thos pkreossofak on tkres ci thk
Jceplnoks Ljt3
! Os Tccmak JJ pkreottkm tc kxost ls l jacsk jcrpcrltocn cr shcuam ot jcnvkrt tc l jceplny3

Vkquorkm2
Trkplrk l rkspcnsk tc thk twc qukroks.

Jhlptkr < :

@LLT2 @rlmkm \ukstocns Ionlnjola rkpcrton` knvorcneknt

\ukstocn <.8

Z Elaairy os thk morkjtcr ci FotsyFusonkss Aoeotkm. Hk hls fkkn mcon` scek rklmon` ontc
moiikrkntola rkpcrton` litkr hlvon` fkjcek ontkrkstkm on thos tcpoj muk tc thk icaacwon` kxjkrpt
thlt hk icunm cn ZLOJL‟s wkfsotk rk`lrmon` thk nkw OIVZs icr Zelaa lnm Ekmoue-sozkm
Kntotoks (ZEKs)2

]hk acn` lwlotkm ionla ljjcunton` rkquorkeknts icr Zelaa lnm Ekmoue Kntotoks (ZEKs)
hls ionlaay lrrovkm.
Icaacwon` irce so`noiojlnt wcramwomk mkelnm fy uskrs, prc-ljtovk jcnsuatltocn fy
ZLOJL woth Zcuth Lirojln stlgkhcamkrs, ls wkaa ls sufstlntovk onput fy ZLOJL tc thk
Ontkrnltocnla Ljjcunton` Ztlnmlrms Fclrm (OLZFs) prcjkss, thk OLZF pufaoshkm ln
Ontkrnltocnla Ionlnjola Vkpcrton` Ztlnmlrm (OIVZ) icr ZEKs cn thk ?th Buay 644?.
]hos os thk iorst skt ci ontkrnltocnla ljjcunton` rkquorkeknts mkvkacpkm spkjoiojlaay icr
ZEKs.

Vkquorkm2
Z Elaairy os unsurk ci scek ci thk ossuks lnm tkreoncac`oks thlt hk jlek ljrcss whoast
rklmon` up cn thos tcpoj lnm hls lsgkm thlt ycu prcvomk froki kxpalnltocns tc thk icaacwon`
qukstocns2
l) Phlt os moiikrkntola rkpcrton` lnm frokiay kxpalon ots purpcsk.
f) Phlt wls so`noiojlnt woth rk`lrm tc Zcuth Lirojl lnm thk OIVZs icr Zelaa lnm Ekmoue-
sozkm Kntotoks (ZEKs) prcbkjt 3
j) Hcw hls thk OIVZs icr Zelaa lnm Ekmoue-sozkm Kntotoks (ZEKs) fknkiotkm thk jceplnoks
ot lppaoks tc lnm kxpalon thk ontkr-rkaltocnshop woth cthkr OIVZs3
m) Phlt typk ci kntoty wcuam ln ZEK rkikr tc3
k) Phlt mcks pufaoj ljjcuntlfoaoty ekln3

\ukstocn <.?

Jcacurkm Mcts os l selaa OIVZ jcnsuaton` kntoty. Elnl`keknt os gkkn tc oeprcvk thkor cn-aonk
kxpcsurk lnm hlvk skt up l fac` cn thkor wkfsotk.

]hk iorst fac` pcston` os tc mkla woth l froki cutaonk ci thk rcak ci ]hk Zcuth Lirojln Onstotutk ci
Jhlrtkrkm Ljjcuntlnts (ZLOJL), thk Ljjcunton` Trljtojks Fclrm (LTF) lnm thk nkway icrekm
Ionlnjola Vkpcrton` Ztlnmlrms Jcunjoa (IVZJ) on stlnmlrm sktton` on Zcuth Lirojl.

Vkquorkm2
Trkplrk jcntknt icr thk lfcvk fac`.

\ukstocn <.<4