fd-frrs+s{r

2l
2.8 qr+qt{fi \t{ 3{-d Erd-qks
Tfqrq i w rq+l + qd,ia e4.72 t€{ Tfr s{rfi t q} Oa ffid' *-d qt M.b7 i-€i t. Es
sc{q *' q-{rid ei{q, *qFrfi, y{rm-*iq, srcrfufi \q €iq'fd-fi elif< Tfrfsleiqi elTfi t.
2.8.1 EIRsr
qrR fr E.rsq t{roil qr vdq or,{rq t. .rdi rso Mf qrer srrcr*tq fqfser€"q ilrr*r t. rTr€-+iq
fqfo-ere-q fr fr qq iFr t{-fi *-< dqrfud t ffiN iii qt fqfr'€r tg .r=q +ti fqfu'asreq gq-trer
+fr t. q.n * ccs fr n qs erg{fffi fqt*'e'mq cfi Tqffer B, feqif ffi 61 q-qp{ gqtr*l rfr
. r.n i- f+ql fqf+-€-*- gq IF-s rtr',r Etc t A er+gq {'aiql Q-qret'6i Xid tg q-q t, Esfrc nf{
ilFrdi si vttr ft qq w-rrf d srn r-s-dr t +{d l,R E1 TdqH qi s{r* q-{d@r 61 qfuq( rqa Ec
t+Rq EBEBIT + frRR t{ rqi< ysrq t