8QVLJQHGFKDU 8QVLJQHGLQW GLJLWVOHQ %LHÃQĨRÇL[DÄXEFRÛFKLHÂXGDÚLOHQWKDÚQKVRÃWØĐQKLHÄQDFRÛFKLHÂXGDÚLGLJLWV'LJLWVSKDÝLĨXÝOỬQĨHÇFKØÛDOHQE\WHELHÃQĨRÇLQHÃXGLJLWVQKRÝWKỴFDÛFE\WH06%FXÝDVRÃVH×EƠFD
Trang 17KXÝWXĐFĨHÇFKXDÇQEƠPRỈWFDÃXWUXÛFUDQGRPPỬLQKØVDX
³HÇGDÚQKUHVHUYH VL]HRI5B5$1'20B6758&7 ERỈQKỬ
KƯÝL WDĐR FDÃX WUXÛF PỬL VØÝ GXĐQJ 5B5DQGRP,QLW 7KLHÃW ODỈS UDQGRP !E\WHV1HHGHGVRÃE\WHQJDÅXQKLHÄQ\HÄXFDÂXĨHÇVHHGFDÃXWUXÛFWÙỬFNKLVØÝGXĐQJĨHÇ5$1'20B%<7(6B54YDÚ]HURGDWD
7URỈQPRỈWÒƯĐQJGDWDUDQGRPWKÏFKKƯĐSVØÝGXĐQJ5B5DQGRP8SGDWH1RÛODÃ\PRỈWNKRÃLGDWDĨØƯĐFFXQJFDÃSEƯÝLQJØƯÚLJRĐLYDÚNHÃWKƯĐSQRÛYỬLFDÃXWUXÛFUDQGRPFRÛVDÞQ0'³RÂQJWKƯÚLQRÛFX×QJJLDÝPUDQGRP!EXWHV1HHGHGPDÚFKÈUDÒƯĐQJGDWD UDQGRP FRÚQ \HÄX FDÂX KDÚP 5B*HW5DQGRP%\WHV1HHGHG YDÚ WUDÝ YHÂ WUƠE\WHV1HHGHGFXÝDFDÃXWUXÛFUDQGRPĨD×FKR 5B5DQGRP8SGDWHVH×ĨØƯĐFODÍSODĐLFKRĨHÃQNKL5B*HW5DQGRP%\WHV1HHGHGWUDÝYHÂ
5B5DQGRP8SGDWH FRÛ WKHÇ ĨØƯĐF JRĐL PRỈW NKL FDÃX WUXÛF FDÃX WUXÛF ĨD× ĨØƯĐF NKƯÝL WDĐR9' E\WHV1HHGHG 5$1'20B%<7(6B54 VH× ĨØƯĐF ĨLHÂX FKÈQK WKHR SXULW\ FXÝDQJXRÂQGDWDUDQGRP
5B5DQGRP&UHDWHWDĐRYDÚNKƯÝLWDĐRPRỈWFDÃXWUXÛFUDQGRPWØƯLIUHVK VØÝGXĐQJGDWDWØÚĨRÂQJKRÂKHỈWKRÃQJKLHỈQWDĐLWKRÄQJTXDKDÚPJPWLPHFXÝD$16,KDÚPQDÚ\FKXÝ\HÃXVØÝGXĐQJELHÃQWDÛFKELHỈW5$1'20B%<7(6B,17ĨHÇFKÈÒƯĐQJE\WHWRÇQJKƯĐSKLHỈQWDĐLWKLHÃWODỈSƯÝ
7UHÄQKHỈWKRÃQJWØƯQJWKÏFK$16,5B5DQGRP&UHDWHFRÛWKHÇĨØƯĐFVØÝGXĐQJQKØFØÝD
Trang 20RÆWNKLFDÃXWUXÛFUDQGRPÓD×ÓØÖÑFNKÖÝLWDÑRYLHÆFNKÖÝLWDÑRYDÚVHHGQRÛFRÛWKHÇÓØÖÑFVØÝGXÑQJEÖÝL5B*HQHUDWH%\WHVÓHÇWDÑRUDGRÚQJGDWDUDQGRPJLDÝ5B*HQHUDWH%\WHVWUDÝYHÂPRÆWORÅLQHÃXFDÃXWUXÛFUDQGRPNKRÄQJKÖÑSOHÆNKRÄQJÓØÖÑFVHHG ÓØÖÑFWKDPNKDÝR
+DÚP5B5DQGRP0L[VØÝGXÑQJKDÚPÓRÂQJKRÂYDÚWKÖÚLJLDQ$16,ÓHÇODÃ\QJDÅXQKLHÄQWUDÑQJWKDÛLKLHÆQWDÑLFXÝDFDÃXWUXÛFUDQGRPFRÛVDÞQÓD×ÓØÖÑFNKÖÝLWDÑR6DXÓRÛODÃ\ÓLRXWSXWQDÚRÓDQJFKÖÚWØÚWUDÑQJWKDÛLRXWSXW
Trang 3,QW5B*HQHUDWH%\WHVEORFNOHQUDQGRP
NKRÃLGDWD XQVLJQHGLQWOHQ FKLHÂXGDÚLNKRÃL
1JDÅXQKLHÄQKRÛDUDQGRPLVHV WUDĐQJWKDÛLEHÄQWURQJFXÝDFDÃXWUXÛFUDQGRPĨØƯĐFFXQJFDÃSVØÝGXĐQJGDWDWØÚFDÛFKDÚPFORFNYDÚWLPHFXÝD$16,VDXĨRÛODÃ\ĨLEDÃWN\ÚRXWSXWFKƯÚ
11F
*LỬLWKLHỈXWDỈSWLQQDÚ\FKØÛDFDÛFJLDÝLWKXDỈWOLHÄQTXDQĨHÃQVRÃWØĐQKLHÄQVRÃNLHÇX11B',*,7E\WH ĨD×ĨƠQKQJKÕDWURQJQQKĨØƯĐFVØÝGXĐQJEƯÝLFDÛFKDÚPNKDÛFQKDXWURQJ56$722/
&DÛFKDÚP
11B'HFRGH
9RLG11B'HFRGHDGLJLWVEOHQ
Trang 48QVLJQHGFKDU
8QVLJQHGLQW GLJLWVOHQ
%LHÃQĨRÇL[DÄXEFRÛFKLHÂXGDÚLOHQWKDÚQKVRÃWØĐQKLHÄQDFRÛFKLHÂXGDÚLGLJLWV'LJLWVSKDÝLĨXÝOỬQĨHÇFKØÛDOHQE\WHELHÃQĨRÇLQHÃXGLJLWVQKRÝWKỴFDÛFE\WH06%FXÝDVRÃVH×EƠFDËW&DÛFSKHÛSWRDÛQWKØĐFKLHỈQYLHỈFELHÃQĨRÇLODÚSKHÛSWRDÛQDQGYDÚSKHÛSWRDÛQGƠFKWUDÛL
Trang 511B',*,711B56KLIWDEFGLJLWV
11B',*,7
8QVLJQHGLQW FGLJLWV
Trang 67ÏQKD EGLYFGÔFKETXDSKDÝLFEÏWNHÃWTXDÝWUDÝYHÂWURQJD DEFYDÚJLDÛWUÔWUDÝYHÂODÚFDÛFVRÃWØÑQKLHÄQWDÃWFDÝFRÛFKLHÂXGDÚLGLJLWV.HÃWTXDÝNKRÄQJ[DÛFÓÔQKQHÃXF!
Trang 711B',*,7
8QVLJQHGLQW GLJLWV
Trang 87UDÝYHÂFKLHÂXGDÚLEDÊQJGLJLWV WKDÆWVØÑFXÝDDERÝFDÛFGLJLWVGDÅQÓDÂXEDÊQJ DODÚFDÛFVRÃWØÑQKLHÄQFRÛFKLHÂXGDÚLGLJLWV
Trang 932,17(5 %ORFN
32,17(5 %ORFN
8QVLJQHGLQW OHQ
6RVDÛQKOHQE\WHƯÝ%ORFNVRYỬL%ORFN7UDÝYHÂ]HURQHÃXKDLNKRÃLJLRÃQJQKDXFRÚQQHÃXKDLNKRÃLNKDÛFQKDXWKỴWUDÝYHÂVØĐNKDÛFQKDXJLØ×DKDLE\WHNKDÛFQKDXĨDÂXWLHÄQWUDÝYHÂ
%ORFN>GLI@x%ORFN>GLI@YỬLGLIODÚRIIVHWFXÝDE\WHNKDÛFQKDXĨDÂXWLHÄQ
3ULPHF
*LỬLWKLHỈXWDỈSWLQQDÚ\FKØÛDFDÛFJLDÝLWKXDỈWOLHÄQTXDQĨHÃQVRÃQJX\HÄQWRÃQKØNLHÇPWUDVRÃQJX\HÄQWRÃSUREDEOHSULPH WDĐRVRÃQJX\HÄQWRÃJHQHUDWH3ULPH
.KLWKRDÛWWUDÝYHÂ,'2. QHÃXWKDÚQKFRÄQJYDÚ5(B'$7$QHÃXWKDÃWEDĐLKRDÍFWUDÝYHÂ5(B1(('B5$1'20QHÃXFDÃXWUXÛFUDQGRP6WUXFWNKRÄQJĨØƯĐFNKƯÝLWDĐRĨDÂ\ĨXÝ
.KLWKRDÛWWUDÝYHÂQHÃXWKDÚQKFRÄQJQHÃXWKDÃWEDĐL
Trang 101HÃX VRÃ ẸW PRGXOXV SURWR.H\ELWV QKRÝ KƯQ 0,1B56$B02'8/86B/(1 KD\OỬQKƯQ0$;B56$B02'8/86B/(1WKỴEDÛRORÅL5(B02'8/86B/(1
G3 GPRGS G4 GPRGT
Trang 11&KX\HÇQ FDÛF NHÃW TXDÝ WUHÄQ YDÚR SXEOLF.H\ YDÚ SULYDWH.H\ VØÝ GXÑQJ FDÛF KDÚP11B(QFRGHYDÚ5BPHPFS\