F +302810 288242
ƩƬưƳƶ ƹƪƵƶƳƱƬƶƳƸ
ƪȺLjǒİLjǏdžıLjĮljǗ ƴǏǗDŽǏĮNj ƪnjǗIJdžIJĮ Ƨ ƶIJǏĮIJdžDŽLjljǗǐ ƶ
2019-2023
ȰɁȵȿȻɂȻɇ ɇɉɀȲɃɉȿɃȻ
› ƒ ¨ ˝ — ¸ ´ ´
F +302810 288242
E gm@xxxxx xisc.g r W xxx.xxxxxxxxx.xx
† ´
´ ¯ —
·
—
´
£
¨ ˜ ˚ ¸
¶
—
¿
˚ ˇ ¨
·
˘ -¯202˚3 ´
˝
¨- ˛
ƒ
˘ ¸
¿ ˝ —
† § ‡ « §......‚.....–......fi.......§......fl.. £ 1
1 § « · £ ¥ ” ¥ .«......‹.....–..............‹.....§. .•......£......›.....£......«......–.. ................ 5
1.1 · ¸ — — § ˚
......˘......˚............¨........ .˚.....´.....¸......—............. 6
† — ˜
1.1.1 † — ¨ ¨ ...¨............................—. ...........˚......¸.....¿.......... ........´ 6 ˛ ‰
1.1.2 § ˘ ˚ ¸ ¿ ´ ˛ ‰
...............ˇ.....¨ 7
ƒ ¿ ˝ —
1.1.3 £ ˛ ‰ ˇ ¨ ˛............................˛.... ˘ ...........˜......´.............˚. 7 ˛ —
1.2 ‚ ´ ´ ¸ ¸ ‰¨ ˚ — ˚
§ ˚ ......˘.....˚.............¨........
˚......´.....¸.... —8 †
1.3 ƒ — ˝ ¿ — § ˚.............˘.....˚............¨.. .......˚.....´......¸.....—......... .. 8 † — ˜
1.4 fi ´ ¸ ´ ˚ ˘ ˜ ´ ˘ ´ ¸ ´ .....‰............... 13˚ ¨
2 · ¶ fl – † « ‹ ' † § ‡ « ¥ ‡ £ • ' ‹ £ « £
14
2.1 ⁄ ´ ˚ ¸ ‰ ¯ ¨ ˝ ˝
—˚ ¸˜ ‰
´ ˚ ¸ ‰¸ — ˚ ˛ — ˚˛ ¸˚
—¸ 14‰˛ — ´
2.1.1 ƒ ˚ — ˚ ¸ ¨ ˚ ¸ ‰ ¸ ´ ˚ ˜ ˘ ˜ ´ ˚ ¸ ‰ ´
† ˘ ˘
˚ ˘ ˚ ´ ¸ ¿ § ˛ ¨ ´ '
........´......¸...........˘....... ...—..... 14
¸ ´ ˚
2.1.2 £ ˚ ˝ ¸ ´ ˚ – ˛
†—‹ —˝ ´˚
.˛.....—........´........¿......ƒ. 1¨ 6 ˝ ˛ — ˚ ¸
2.1.3 ƒ ¨ ˝ — ˜ ´ ˚ ¸......‰........................´.. .......´......¸.............¨...... ...˚............ 19 ˚ ¸ ‰
2.1.3.1 | † | ¨ | |||
2.1.3.2 | ƒ | ˚ | ‰ | ||
2.1.3.3 | ƒ | ¨ | ˝ | — ˜ | |
2.1.4 | § | ˘ |
˝ ..˚.....´......¸.....¿.............. ˝ ...˘.............´.....ˆ......—..... .....¿ 19
¨ ¨ ......................˝......—.... ................¸.....´ 27 ‰ ¨
´............˚.....¸......—......... ...........¯......˘.............¸.. ........˘........................ 36
¯ ...—................˘......¸....... ..´.............¯......˘........... ......¨.......................... 39
2.1.5 › — ˚ ‰ ¸ — ˚
.˛.............˛......˚.....¸......‰. ....................´............´
..¸........ 41¨ ˚ ˚
2.2 — ˚ ¸ ¿ — ˚ ¸
.—........˛.....—.........˝.........
´.............¸.....´.....˚......... .´.......... 4´ 4 ¨
2.2.1 – ˚ ¸ — ˛ — ˝ ˚ ¸ ‰ ´
..........´.....¸.............¨.... .....˚.................
˚44 ¸ ‰ —
2.2.1.1 – ˚ ˛ ¸ —— ˝ ˚ ¸ ‰ § ..˛.....˘.............˜............ .............†............¨....... ............ 44˝
2.2.1.2 £ ´ ........................¨........ .¨............................... ................................ ............... 45
2.2.1.3 £ ˛ ˘.............˜.............´...... ................................ ................................ ......................... 48
2.2.1.4 ƒ — ˝ ¿ ¨ ´ ´
.....´......¨......´......˜.¨........
˜......¿..... 49 —
2.2.1.5 – ˚ ¸ — ˛ — ˝ ˚ ¸ ..........................ƒ...... ....´....................¨........ .˚.................. ¨52 ˘
2.2.2 ¥ ˘ ˛ ˚ ¸ ‰ – ˚ ¸ — ˛ — ˝ ˚ ¸ ‰
..........·.............—.........˚
68 ˘ ´
2.2.2.1 £ ¸ ´ ‰ ˚
.¨..............†.............—.... ...............˚.................
˝.....˘......˛... 7¨ 0 £ ˇ
2.3 † ˘ ˚ ˆ ‰ — ˛.............¸......´.....˚........ ..†......—........˚................ ¨............´...... 72˙ ¿
1
† ´
´ ¯ —
·
—
´
£
¨ ˜ ˚ ¸
¶
—
¿
˚ ˇ ¨
·
˘ -¯202˚3 ´
˝
¨- ˛
ƒ
˘ ¸
¿ ˝ —
2.3.1 † — ´ ˘....................˝.....˘......˛. .˘.....................†......˘.... ......˚.....—.......... 72
2.3.1.1 † ˘ ˚ —
† – ˚ ¸
...........1.....—.D.......W........—X ....U.˚......D 73
2.3.1.2 ‹ ´ ´ ˜ ˚ ...´.......................˜...... ...˚......´.....................¤.. ........¿................... 75
2.3.1.3 · ¨ ˝ ´ ˛ ˚ ¸ † ˘............˚......—.............. .....................˜......˚.... ´ 76 ´
2.3.1.4 — ´ « ¯ ˚ ´ 2.3.2 • ˚ ¸ — ...................·.............¨
......˘.............—............. .......•....................˚.... ¸ 77— ‹
..˝......´............˚............ ˝ ...—............................. . 78
2.3.2.1 ‚
2.3.2.2 † ´
...................¯......´....... ................................ ................................ ....................... 82
.˛.............¯.......´........... ................................ ................................ .......................... 83
2.3.2.3 “ ´ ‰ ˚-
—´ ¸
˘ ˚ ˆ ‰ ´
—‰ ˛
.....˚......´. 83 ˙ ¿
2.3.2.4 ¶ ¯ ‰ ...˚......˛.....—.........˚......... .......................—........˚. ................................ ............. 88
2.3.3 † — ˘ — ¯ — ˝ ˚ ¸˜ ¿‰
..˛....................¨.‚......... .......—................´ ˇ..
˚90¸ ¿ —
2.3.4 † — ˚ ˚
2.3.4.1 † ´ ´ ¯
†—˚
...........˚......¸............... ...†......˘.............˚.....ˆ..... ‰.................—........˛... 95
˚ ´—¸ —.....˚......¸......—............... .....—........˚......¸......˚....... ..˝.....—... 95
2.3.4.2 £ ´ ˚ — ........—........˜......˚.....¸..... —.....................‚........... .....—........˚................... .95
2.3.4.3 fi — ˘ ´......´........¸.....´......˚....... ...£.......ˇ.....˚......—........... ........´ 103
2.3.4.4 fi ˛ ¨.....˝......˘.............´ 106
2.3.4.5 fl ´ — .............................fi... .—........˛ 110
2.3.4.6 † — ˚ ˚ ˚ ¸
...................§......¸......¯. ..¨........................˘......˚
... 111 ¶
2.3.4.7 — ˚ ˝ ...........................¸.....´ ...˚..............†.............—.. ...ˆ ¿.. 115
2.3.5 ¶ — ¯ —......˝.......................... ƒ............¸....................´ 118
2.3.5.1 fi ˘ ´ —
2.3.5.2 ¶ — ¯ — ˝
2.3.5.3 ¶ — ¯ — ˝
....˚.....¸....................... ..¶..............—........¯......—.. ...˝...................... 118
¯ | ˚ | ¸ | ˛ .........˛....................˛.. 120 | ˘ | ˛ | |
¯ | ˚ | ´ | ˘ | ......˚.............¨............. ... 121 | ˘ | ˘ |
2.3.5.4 ¶ — ¯ — ˝ ¯ ˚
..´.............˘.................
˚............¨................. 127 ¯ ‰ ˚
2.4 ƒ — ˝ ‹ — ˚
..˛............˛......˚.....¸......¿. ..............................—.. .............. ¿129
˚ ˇ ¨
2.4.1 ¶ — ¯ — ˝ .......................˘......¸... ......´.............¯......˘....... ..........¨................ 129
2.4.2 ƒ — ˝ ¸ — ˚ ˛ ˛ ˚ ¸ ¿................................ —............ 134 ´ ´
2.4.2.1 ƒ — ˝ — ¿ ˚ ˇ ¨ ¨ .......˚.... ¸134˚ ˝ ˛
2.4.2.2 † ´ ˚ ¯ ˚ ¸ — .........·............´........... ˝ ....—............................ .........‹.......... 1ƒ36 £ †
† ´ ˚ ¯ ˚ ¸ — ¸ ´
..˚..............⁄............˘.... .....—........˛......¨.............˚
..´.....¸......—....... 136 ´
‹ ˛ — ƒ ¨ ˝ ˚ — ..........˜......˚.....¸......¿..... .............£..............´..... .... 137 ¨ ¨
2.4.3 ƒ — ˝ ............................˜.... ˘ ..........´ 137
2.4.3.1 ¥ ˘ ˛ ˚ ¸ ‰ fl — — ¸ —......˝......˘.............´....... ...¸......´.....˚....... 13†7 ˘ ˚
2
† ´ | ´ ¯ | — — | £ | ¶ | — ¿ ˚ ˇ ¨ ¨- ˛ | |
· ´ | ¨ ˜ ˚ | ¸ | · ˘ -¯202˚3 ´ ˝ ƒ |
˘ ¸
¿ ˝ —
2.4.3.2 „ ˚......¸.....¿...............¶......˜ ..˘.............´................. ................................ .............. 140
2.4.4 £ ¨ ˚ ¸ —
˚ — ˜......´—.....˛...˚................˘..
˚.........´............. 1¨41 ˚ ¸
2.5 – ˜ ´ ˛ ˜ .......´.....˝......˝.....´......... .ƒ......¿......˝ 143
2.5.1 ˜ ´ ˛ ´ ƒ ˚
.—................¸.....¨..........
¨............................—.... ............ 1ƒ43 ¿ ˝ —
2.5.2 ƒ ˚ ‰ ¨ ..........................¨...... ...˘.............˚............˛.... ......ƒ..... ¿150˝ —
2.5.2.1 ‹ ˘ ˛ ˚
2.5.2.2 £ — ¸ ˘ ˛
.¸............................¶... .......¨.............˘............ ....˘............................ 150
.........˝.............˛.....˘..... .............¶.............¨...... ....˘.............. 15˘ 1
2.5.2.3 – ˜ ´ ˛ ˜ ´....˝......˝......´................ .—........................ƒ.......¿ ..˝ 152
2.5.3 · ˘ ¨ ..........˛...................... ...¨............˘.............˚... 153˛ —
2.5.4 ¶ ˚ ¸ — ˘ ˛ ...˚......¸.....¿...............¶... ......—.........¯......—........˝... ¿..............ƒ. 16¿3 ˝ —
2.5.4.1 – ¿ ˝ ´ ´
.............£......¸.............˛
..¨.............¨..............†...
˘............˚.. 1—63 ´
2.5.4.2 fi ¨ ´ ˛ — ˜ ‰ ˛ ¨ ¸.....´......˚..................... ..¨......... 1—64 — ˚
2.5.5 – ˚ ¸ — ˛ —
..˝......˚.....¸......‰.............
·.............—........˚........... ˘ ...........´..................... 168
2.5.5.2 | £ ˛ | ‰ | ¨ | ........˘....................¯.... ......˛..............ƒ.......¿.....˝ ...—.................... | 170 |
........§.......ˇ............¯..... .....˛..............ƒ.......¿......˝ ..—..................... |
2.5.5.1 fi ˘ — ¯ — — ˜ ´ ...........–.......˚.....¸......—... ..˛.....—.........˝.....˚......¸ ¿
168
£ ˛ ‰
2.5.6 fl — ˝ ˚ ¸ ‰ †
............................´.... .......ƒ......¿......˝ 181
fl † ƒ ƒ
2.5.6.1 fl — ˝ ˚ ¸ † — ƒ ¨ ˝ — — ƒ
ƒ ¿ ˝ — .....‚......˘....................—. ....˛.....¿ 181
2.5.6.2 ƒ ¨ ˝ — ˚ ¸ › ˚ ˝ ....˘......˛.....˚......¸........... .............´......˝.....˘....... 1—89 ‚ ˘
2.5.6.3 ·
˚— ¸ § ˚ — †
........ 19—7
ˆ ‰ ˝
2.5.6.4 ‹ — ˚ ˛ ˘ fi ¨ ‹ ˘ ...¯......—................¸.....—200 ˚ ¸
2.5.7 fl — ˝ ˚ ¸ ‰ †
...............................´. .........ƒ......¿......˝ 201
fl † « ƒ
2.5.7.1 ƒ ¨ ˝ — ˚ ¸ ¿ § ˚ ˘ ¨ ¨ ¯.... 201˘ ¨
2.5.7.2 | ‹ — ˚ | ˛ | ˘ | ¿ | § | |
2.5.7.3 | £ ˛ ´ | ˇ | ˚ † £´ ¸˛ ¿´ | ¥ | ||
2.5.7.4 ƒ | £ | ƒ | ˚ ´ ˘ .....fi.......£......›.............. | ˚ ¨ £ .....$..............(............. |
˚.............˘................... ¨ ...........¨......... 2ƒ13 ¿ ˝ —
— ˇ ˚ ˆ ´ ¸ ˛ ¿
.........£......˛........... ˛ 230
˝ ¨ ˘
¸ ˛ fi ´ ˛ - fi — ˛
................................ ........................... 230
2.5.7.5 | • | — ´ | ƒ | ˚ ˛ ´ | ˘£ | — ˚ ˆ | ¨¿ | ˛· | ˘⁄ | ˘ | ˘ | ˚ | ´ |
– | £232 |
2.6 | £ | ˇ ˚ | — | ˜ | ¨ | ¨ | – | § | ¶ | ¸ | ´ | ˚ | fl | —.......˝.....˚.....¸ 237 | ˛ | † | — | |||
2.6.1 | £ ˇ | ˚ | — | ˜ | ¨ | ¨ | ˛ | ˘ | ˘............˚. 23¸ 7 | ˛ | ||||||||||
2.6.2 | ƒ | £ ˇ ¨ ˝ — | ˚ — ˚ | ¸ | ˜ | ¨ | ¨ ˛ ˚ ˝ ....˘......˛......˚.....¸........... | fl — ˝ ˚ ...¸............˛.. 239 † .............´......˝......˘....... ..—.............. ‚239˘ | — | — |
›
3