Offi-Guid-TOEFL

83)*0 M&8 ;VMXMRK

7GSVI 8EWO (IWGVMTXMSR

% VIWTSRWI EX XLMW PIZIP GSRXEMRW WSQI VIPIZERX MRJSVQEXMSR JVSQ XLI PIGXYVI FYX MW QEVOIH F] WMKRMJMGERX PERKYEKI HMJJMGYPXMIW SV F] WMKRMJMGERX SQMWWMSR SV MREGGYVEG] SJ MQTSVXERX MHIEW JVSQ XLI PIGXYVI SV MR XLI GSRRIGXMSRW FIX[IIR XLI PIGXYVI ERH XLI VIEHMRK E VIWTSRWI EX XLMW PIZIP MW QEVOIH F] SRI SV QSVI SJ XLI JSPPS[MRK

F 8LI VIWTSRWI WMKRMJMGERXP] QMWVITVIWIRXW SV GSQTPIXIP] SQMXW XLI SZIVEPP GSRRIGXMSR FIX[IIR XLI PIGXYVI ERH XLI VIEHMRK

F 8LI VIWTSRWI WMKRMJMGERXP] SQMXW SV WMKRMJMGERXP] QMWVITVIWIRXW MQTSVXERX TSMRXW QEHI MR XLI PIGXYVI

F 8LI VIWTSRWI GSRXEMRW PERKYEKI IVVSVW SV I\TVIWWMSRW XLEX PEVKIP] SFWGYVI GSRRIGXMSRW SV QIERMRK EX OI] NYRGXYVIW SV XLEX [SYPH PMOIP] SFWGYVI YRHIV WXERHMRK SJ OI] MHIEW JSV E VIEHIV RSX EPVIEH] JEQMPMEV [MXL XLI VIEHMRK ERH XLI PIGXYVI

% VIWTSRWI EX XLMW PIZIP MW QEVOIH F] SRI SV QSVI SJ XLI JSPPS[MRK

F 8LI VIWTSRWI TVSZMHIW PMXXPI SV RS QIERMRKJYP SV VIPIZERX GSLIVIRX GSRXIRX JVSQ XLI PIGXYVI

F 8LI PERKYEKI PIZIP SJ XLI VIWTSRWI MW WS PS[ XLEX MX MW HMJJMGYPX XS HIVMZI QIER MRK

% VIWTSRWI EX XLMW PIZIP QIVIP] GSTMIW WIRXIRGIW JVSQ XLI VIEHMRK VINIGXW XLI XSTMG SV MW SXLIV[MWI RSX GSRRIGXIH XS XLI XSTMG MW [VMXXIR MR E JSVIMKR PERKYEKI GSRWMWXW SJ OI]WXVSOI GLEVEGXIVW SV MW FPERO

83)*0 M&8 ;VMXMRK

7EQTPI 7GSVIH 6IWTSRWIW JSV XLI -RXIKVEXIH ;VMXMRK 8EWO

8LI JSPPS[MRK [IVI [VMXXIR MR VIWTSRWI XS XLI XEWO q;SVOMRK MR 8IEQWr WLS[R SR

TEKI

7GSVI 6IWTSRWI

8LI PIGXYVIV XEPOW EFSYX VIWIEVGL GSRHYGXIH F] E JMVQ XLEX YWIH XLI KVSYT W]WXIQ XS LERHPI XLIMV [SVO ,I WE]W XLEX XLI XLISV] WXEXIH MR XLI TEWWEKI [EW ZIV] HMJJIVIRX ERH WSQI[LEX MREGGYVEXI [LIR GSQTEVIH XS [LEX LETTIRIH JSV VIEP

*MVWX WSQI QIQFIVW KSX JVII VMHIW 8LEX MW WSQI HMHRtX [SVO LEVH FYX KSXVIGSKRMXMSR JSV XLI WYGGIWW RSRXLIPIWW 8LMW EPWS MRHMGEXIW XLEX TISTPI [LS [SVOIH LEVH [EW RSX KMZIR VIGSKRMXMSR XLI] WLSYPH LEZI KSX -R SXLIV [SVHW XLI] [IVIRtX KMZIR XLI STTSXYRMX] XS qWLMRI r 8LMW HIVIGXP] GSRXVEHMGXW [LEX XLI TEWWEKI MRHMGEXIW

7IGSRH KVSYTW [IVI WPS[ MR TVSKVIWW 8LI TEWWEKI WE]W XLEX KVSYTW EVI RSVI VIWTSRWMZI XLER MRHMZMHYEPW FIGEYWI SJ XLI RYQFIV SJ TISTPI MRZSPZIH ERH XLIMV EKKVIKEXIH VIWSYVGIW ,S[IZIV XLI WTIEOIV XEPOW EFSYX LS[ XLI JMVQ JSYRH SYX XLEX KVSYTW [IVI WPS[IV XLER MRHMZMHYEPW MR HMGMWMSR QEOMRK +VSYTW RIIHIH QSVI XMQI JSV QIIXMRKW [LMGL EVI RIGGIWEV] TVSGGIIHYVIW MR HIGMWMSR QEOMRK 8LMW [EW ERSXLIV TEVX [LIVI I\TIVMIRGI GSRXVEHMGXIH XLISV]

8LMVH MRJPYIXMEP TISTPI QMKLX IQIVKI ERH PIEH XLI KVSYT XS[EVHW KPSV] SV JEMPYVI -J XLI MRJPYIRX TISTPI EVI KSMRK MR XLI VMKLX HMVIGXMSR XLIVI [SYPH FI RS TVSFPIQ &YX MR GEWIW [LIVI XLI] KS MR XLI [VSRK HMVIGXMSR XLIVI MW RSFSH] XLEX LEW IRSYKL MRJPYIRGI XS GSYRXIV XLI HIGMWMSR QEHI -R SXLIV [SVHW XLI KVSYT QMKLX XYVR MRXS E HMGXEXSVWLMT [MXL XLI MRJPYIRXMEP TEVX] EW XLI PIEHIV ERH QMKLX FI PIWW JPI\MFPI MR XLMROMRK 8LI] QMKLX FIGSQI SRI WMHIH ERH XLYW JEMP XS WYGGIIH

8LIVI EVI WIZIVEP IVVSVW SJ WTIPPMRK [SVH JSVQEXMSR ERH WYFNIGX ZIVF EKVIIQIRX MR XLMW VIWTSRWI LS[IZIV QSWX SJ XLIWI IVVSVW WIIQ XS FI XLI VIWYPX SJ X]TMRK IVVSVW GSQQSR XS JMVWX HVEJXW 8LMW [VMXIV HSIW ER I\GIPPIRX NSF SJ TVIWIRXMRK XLI PIGXYVIVtW TSMRXW XLEX GSRXVEHMGX XLI EVKYQIRXW QEHI MR VIEHMRK TEWWEKI 8LI [VMXIV MW ZIV] WTIGMJMG ERH LEW SVKERM^IH LMW TSMRXW WS XLEX XLI] EVI TEVEPPIP [MXL SRI ERSXLIV MR IEGL SJ XLI WYTTSVXMRK TEVEKVETLW XLI PIGXYVIVtW SFWIVZEXMSR SJ [LEX VIEPP] LETTIRIH MW KMZIR JMVWX XLIR I\TPMGMXP] GSRRIGXIH XS E XLISVIXMGEP TSMRX JVSQ XLI VIEHMRK 8LI JMREP TEVEKVETL GSRXEMRW SRI RSXMGIEFPI IVVSV qMR JPYIRXr [LMGL MW XLIR YWIH GSVVIGXP] X[S WIRXIRGIW PEXIV qMRJPYIRXMEPr 3ZIVEPP XLMW MW E WYGGIWWJYP VIWTSRWI ERH IEVRW E WGSVI SJ

83)*0 M&8 ;VMXMRK

7GSVI 6IWTSRWI

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

7IGSRHP] TEVEKVETL WYKKIWXW XLEX F] HSMRK [SVO EW E XIEQ QMKLX KMZI ]SY ER qIHKI r XLI PIGXYVI WYKKIWXW XLEX XLEX QMKLX EPWS FI E RIKEXMZI XLMRK EW [IPP 8LI TISTPI [LS QEHI XLIQWIPZIW PIEHIVW MR XLI KVSYT QE] NYWX FI [VSRK MR GIVXEMR HIGMWMSRW SV NYWX WMQTPI XLMRK WSQIXLMRK MW WS GVIEXMZI [LIR MR VIEPMX] MX MW RSX ERH MX [SYPH RSX [SVO FYX XLI VIWX SJ XLI TISTPI [SYPH RIZIVXLIPIWW WXMPP JSPPS[ XLIQ ERH IRH YT RSX HSMRK [IPP EX EPP

%RH PEWXP] TEVEKVETL WE]W XLEX IZIV]SRI JIIPW VIWTSRWMFPI JSV XLIMV S[R TEVX ERH EPP XSKIXLIV XLI] EVI EPP QSVI IJJIGXMZI EW E XIEQ 8LI PIGXYVI WYKKIWXW UYMXI XLI STTSWMXI MR XLMW GEWI EW [IPP -X WYKKIWXW XLEX WSQI XIEQ QIQFIVW EVI XLIVI SRP] JSV XLI qJVII VMHI r ERH XLI] HSRtX HS QYGL SJ ER]XLMRK XS GSRXVMFYXI FYX WXMPP KIX XLI GVIHMX EW E [LSPI

8LI [VMXIV SJ XLMW VIWTSRWI MW GPIEVP] EXXIQTXMRK XS MRXIV[IEZI XLI TSMRXW JVSQ XLI TEWWEKI ERH PIGXYVI ERH HSIW E KSSH NSF SJ HMWGYWWMRK [LEX XLI PIGXYVIV WE]W EFSYX KVSYT HIGMWMSR QEOMRK ERH XLI MWWYI SJ WSQI KVSYT QIQFIVW JEMPMRK XS GSRXVMFYXI 8LI [VMXIVtW WIGSRH TSMRX LS[IZIV MW RSX EW GPIEVP] WXEXIH EW XLI JMVWX ERH XLMVH TSMRXW 8LI OI] WIRXIRGI MR XLMW TEVEKVETL q8LI TISTPI [LS QEHI XLIQWIPZIW PIEHIVW MR XLI KVSYT QE] NYWX FI [VSRK MR GIVXEMR HIGMWMSRW SV NYWX WMQTPI XLMRK WSQIXLMRK MW WS GVIEXMZI [LIR MR VIEPMX] MX MW RSX ERH MX [SYPH RSX [SVO FYX XLI VIWX SJ XLI TISTPI [SYPH RIZIVXLIPIWW WXMPP JSPPS[ XLIQ ERH IRH YT RSX HSMRK [IPP EX EPPr MW HMJJMGYPX XS JSPPS[ 8LMW MW [LEX XLI 7GSVMRK +YMHI GEPPW qER SGGEWMSREP PETWI SJ GPEVMX]r MR E VIWTSRWI XLEX IEVRW E WGSVI SJ 3ZIVEPP XLMW MW WXMPP E ZIV] WXVSRK VIWTSRWI XLEX HMVIGXP] EHHVIWWIW XLI XEWO ERH KIRIVEPP] TVIW IRXW XLI VIPIZERX MRJSVQEXMSR JVSQ XLI PIGXYVI

83)*0 M&8 ;VMXMRK

7GSVI 6IWTSRWI

8LI PIGXYVIV TVSZMHI XLI STTSWMXI STMRMSR GSRGIVRMRK [LEX XLI EVXMGPI SJJIVIH 8LI XIEQ [SVO SJXIR FVMRK RIKEXMZI IJJIX %W [I EPP ORS[ WYTIVJMGMEPP] XIEQ [SVO ERH XIEQ WTMVMXW EVI UYMXI TSTYPEV MR XSHE]tW FYWMRIWW [SVPH ERH EPWS XLI JEWLMSREFPI XIVQW

,S[IZIV XLI PIGXYVIV JMRH HIITIV ERH LMHMRK VIWYPXW

*MVWXP] XLI [SVOMRK VIWYPXW SJ XIEQ QIQFIVW GERtX FI JYPP] ZEPYIH *SV I\EQTPI MJ E XIEQ QIQFIV HSIW RSXLMRK MR XLI TVSGIWW SJ XIEQ HMWGYWWMSR HIGMWMSR QEOMRK ERH JMREP TVEXMGI LMW SV LIV [SVO HIPMUYIRG] [MPP RSX FI VIGSKRM^IH FIGEYWI [I SRP] IQTLEWM^I XIEQ [SVO %PWS XLI VIEP I\GIPPIRX ERH GVIEXMZI QIQFIVtW [SVO QMKLX FI SFPMXIVEXIH JSV XLI WEQI VIEWSR

7IGSRHP] XLI XIEQ [SVO QMKLX PSWI MXW ZEPYI [LIR XIEQ QIQFIVW EVI PIEHMRK F] WIZIVEP MRJPYIRXMEP TISTPI MR XLI KVSYT 3RI SJ XLI IWWIRXMEP QIVMXW SJ XIEQ MW XS EZSMH XLI MRHMZMHYPI [VSRK &YX SRI SV X[S MRJPYIRXMEP SV TIVWYEWMZI TISTPI [MPP QEOI XLI XIEQ YWIPIWW

8LMVHP] XIEQ [SVO SJXIQ FIGSQI XLI I\GYWI SJ XEOMRK VIWTSRWMFMPPMX] %PP MR GLEVKI RSFSH] GEVI

%PP MR EPP [LEX [I WLSYPH HS MW XLI JYPP] HMWXMRKYMWL XLI EHZERXEKIW ERH HMWEHZERXEKIW SJ E GSRGITX SV [MHIP] YWIH QIXLSH 8LEX MW XS OIIT XLI GSQQSR WIRWI

8LMW VIWTSRWI JVEQIW XLI MWWYI [IPP 8LI JMVWX TSMRX MW GPIEVP] WXEXIH ERH EGGY VEXIP] GSRZI]W XLI PIGXYVIVtW GSQQIRXW EFSYX XIEQ QIQFIVW [LS GSRXVMFYXI ZIV] PMXXPI ERH XIEQ QIQFIVW [LS GSRXVMFYXI E KVIEX HIEP ,S[IZIV XLI [VMXIV HMW GYWWIW XLI WIGSRH TSMRX EFSYX MRJPYIRGIVW MR WSQI[LEX IVVSV TVSRI SV ZEKYI ERH RSR MHMSQEXMG PERKYEKI qLMHMRK VIWYPXW r q[SVOMRK VIWYPXWr ERH q[LIR XIEQ QIQFIVW EVI PIEHMRK F] MRJPYIRXMEP TISTPIr 8LI TSMRX EFSYX MRJPYIRGIVW HVSTW SJJ EX QEOMRK XLI XIEQ qYWIPIWWr ERH HSIW RSX JYPP] I\TPEMR XLI VIEWSR XLIWI MRJPYIRGIVW GVIEXI TVSFPIQW 8LI JMREP TSMRX FIKMRRMRK [MXL XLI [SVH qXLMVHP]r MW RSX JYPP] VIPEXIH XS XLI TEWWEKI ERH PIGXYVI ERH XLI QIERMRK SJ MX MW YRGPIEV 8LMW VIWTSRWI MPPYWXVEXIW QER] SJ XLI X]TMGEP JIEXYVIW XLEX GER GEYWI E VIWTSRWI XS VIGIMZI XLI WGSVI SJ

83)*0 M&8 ;VMXMRK

7GSVI 6IWTSRWI

-R E GSQTER]tW I\TIVIQIRX WSQI RI[ TVSNIGXW [IVI TPERIH ERH EGSQTPMWLIH F] HMJJIVIRX XIEQW 7SQI XIEQW KSX ZIV] KSSH VIWYPXW [LMPI WSQI XIEQW HMHRtX 8LEX MW XS WE] MXtW RSX RIWWIWEV] JSV XIEQW XS EGLMIZI QSVI XLER MRHMZMHYEPW HS FIGEYWI WSQI XIEQ QIQFIVW QE] SRP] GSRXVMFYXI E PMXXPI MR E XIEQ JSV XLI] QE] VIP]MRK SR XLI SXLIVW XS HS XLI QENSVMX]

%RSXLIV XLMRK MW XLI VIGSKRMXMSR JSV XLI EGLMIZIQIRX F] XLI XIEQ MW JSV XLI [LSPI XIEQ JSV IZIV]SRI MR XLI XIEQ -XtW RSX SRP] XLI HMGMWMSR QEOIVW MR XLI XIEQ JIIP KSSH EJXIV WYGGIWWJYPP] JMRMWLMRK XLI TVSNIGX FYX EPWS IZIV] QIQFIV MR XLI XIEQ

-X MW EPWS WLS[IH MR XLI PIGXYVI XLEX MR E XIEQ [MXL SRI SV X[S PIEHIVW WSQIXMQIW KSSH MHIEW JVSQ WSQI XIEQ QIQFIV EVI HVSTTIH ERH MKRSVIH [LMPI WSQIXMQIW XLI] QE] FI LMKLP] GVIEXMZI -R WSQI XIEQW HIGMWMSRW [IVI QEHI [MXLSYX GSPPIGXMRK MHIEW JVSQ EPP XIEQ QIQFIVW 8LIR MX [SYPH FI LEVH XS EGLMIZI GVIEXMZI WSPYXMSRW

*SV XLSWI JEMPIH TVSNIGXW FPEQIW EVI EP[E]W KMZIR XS XLI [LSPI XIEQ IZIR XLSYKL MXtW XLI PIEHIV SV WSQISRI MR XLI XIEQ [LS GEYKLX XLI YRI\TIGXIH VIWYPX

%PXLSYKL MX LEW XLI ETTIEVERGI SJ E WXVSRKIV VIWTSRWI SR GPSWI VIEHMRK XLMW I\EQTPI WYJJIVW JVSQ WMKRMJMGERX TVSFPIQW [MXL GSRRIGXMRK MHIEW ERH QMWVITVI WIRXMRK TSMRXW *SV MRWXERGI XLI XLMVH WIRXIRGI SJ TEVEKVETL WIIQW XS FI KIXXMRK EX E TSMRX JVSQ XLI PIGXYVI qWSQI XIEQ QIQFIVW QE] GSRXVMFYXI SRP] E PMXXPI r ,S[IZIV MX MW GSYGLIH MR WYGL E [E] XLEX QEOIW MX ZIV] YRGPIEV LS[ MX VIPEXIW XS XLI TSMRX SJ XLI XEWO q8LEX MW XS WE] MXtW RSX RIGIWWEV] JSV XIEQW XS EGLMIZI QSVI XLER MRHMZMHYEPW HS FIGEYWI WSQI XIEQ QIQFIVW QE] SRP] GSR XVMFYXI q -R EHHMXMSR MX MW RSX GPIEV [LIVI XLI MRJSVQEXMSR MR TEVEKVETL MW GSQMRK JVSQ ERH [LEX TSMRX XLI [VMXIV MW XV]MRK XS QEOI -R TEVEKVETL XLI [VMXIV XVMIW XS QEOI E TSMRX EFSYX MRJPYIRGIVW FYX EKEMR MX MW RSX GPIEV [LEX MRJSVQEXMSR VIPEXIW XS [LEX *SV EPP XLIWI VIEWSRW XLMW VIWTSRWI IEVRW E WGSVI SJ

83)*0 M&8 ;VMXMRK

7GSVI 6IWTSRWI

-R XLMW PIGXYVI XLI I\EQTPI WLS[W SRP] SRI SJ XLI KVSYT WYGGIIH XLI TVSNIGX ;L] XLI KVSYT [MPP WYGGIIH SR XLMW TVSNIGX MX MW FIGEYWI SJ JI[ JEGXSV

*MVWX SJ EPP E KVSYT SJ TISTPI LEW E [MHIV VERKI SJ ORS[PIHKI I\TIVXMWI ERH WOMPPW XLER ER] WMRKPI MRHMZMHYEP MW PMOI XS TVSWWIWW ERH IEWMIV XS KEXLIV XLI MRJSVQEXMSR ERH VIWSYVGIW XS QEOI XLI [SVO IJJIGXMZIP] ERH XLI KVSYT [MPP [MPPMRKP] XS XVI] WSQIXMLMRK MW VMWO] HIGMWMSR XS QEOI XLI TVSNIGX JSV MRXIVIWXMRK ERH WYGIIWWJYP MX MW FIGEYWI EPP XLI QIQFIV SJ XLI KVSYT GEVVMIW XLI HMJJIVRX VIWTSRWMFMPMX] JSV E HIGMWMSR WS SRGI XLI HIGMWMSR XYVR [VSRK RS E ER] MRHMZMHYEP SRI [MPP FI FPEQI JSV XLI [LSPI VIWTSRWMFPMX]

3R XLI SXLIV [E] XLI KVSYTW [LMGL EVI JEMP XLI TVSNIGX MW FIGEYWI XLI] EVI PE] SR WSQI QSVI MRJPYIRGI TISTPI MR XLI KVSYT WS IZIR XLI MHIE MW GSQI SYX 3RGI XLI MRJPIRGIH TISTPI WE] XLEX MW RS KSSH XLIR XLI TVSGIWW SJ XLI MHIE [MPP FI HVST HS[R MQQIHMEXIP] MRWXIEH XEOMRK QSVI JYVXLIV HMWGYWWMSR 7S XLI MHIE [MPP RSX FI IEW] XS WIXXPI HS[R JSV E KVSYT

8LI JSVQ SJ XLI KVSYT MW ZIV] MQTSVXERX ERH IEGL SJ XLI QIQFIV WLSYPH FI VIWTIGX ERSXLIV ERH XV] SYX EPP XLI MHIE SXLIVW LEH WYKKIWXIH XLIR MX [MPP HIZIPST E LYKI MHIE ERH XLI GSSTIVEXI [SVO IRZMVSRQIRX JSV IEGL SXLIV JSV IJJIGXMZIP] [SVO

8LI PIZIP SJ PERKYEKI YWIH MR XLMW VIWTSRWI MW JEMVP] PS[ ERH MX MW PS[IWX MR XLI WIG SRH TEVEKVETL [LMGL MW XLI SRP] VIJIVIRGI XS XLI PIGXYVI &IGEYWI XLI VIEHIV LEW HMJJMGYPX] KPIERMRK QIERMRK JVSQ XLEX TEVEKVETL XLI VIWTSRWI GSRXVMFYXIW PMXXPI GSLIVIRX MRJSVQEXMSR ERH XLIVIJSVI IEVRW E WGSVI SJ

8LI -RHITIRHIRX ;VMXMRK 8EWO

8LI WIGSRH XEWO MR XLI ;VMXMRK WIGXMSR SJ 83)*0 M&8 MW XLI -RHITIRHIRX ;VMXMRK 8EWO =SY EVI TVIWIRXIH [MXL E UYIWXMSR ERH ]SY LEZI QMRYXIW XS [VMXI ER IWWE] MR VIWTSRWI 8LI UYIWXMSR EWOW ]SY XS KMZI ]SYV STMRMSR SR ER MWWYI ,IVI MW LS[ XLI UYIWXMSR MW X]TMGEPP] TLVEWIH

(S ]SY EKVII SV HMWEKVII [MXL XLI JSPPS[MRK WXEXIQIRX#

9WI WTIGMJMG VIEWSRW ERH I\EQTPIW XS WYTTSVX ]SYV ERW[IV

%R IJJIGXMZI VIWTSRWI MW X]TMGEPP] EFSYX [SVHW PSRK -J ]SY [VMXI JI[IV XLER [SVHW ]SY QE] WXMPP VIGIMZI E XST WGSVI FYX I\TIVMIRGI LEW WLS[R XLEX WLSVXIV VIWTSRWIW X]TMGEPP] HS RSX HIQSRWXVEXI XLI HIZIPSTQIRX SJ MHIEW RIIHIH

83)*0 M&8 ;VMXMRK

XS IEVR E WGSVI SJ 8LIVI MW RS QE\MQYQ [SVH PMQMX =SY QE] [VMXI EW QYGL EW ]SY [MWL MR XLI XMQI EPPSXXIH &YX HS RSX [VMXI NYWX XS FI [VMXMRK [VMXI XS VIWTSRH XS XLI XSTMG 8LI RYQFIV SJ MHIEW ]SY I\TVIWW MW MQTSVXERX FYX MX MW XLI UYEPMX] SJ ]SYV MHIEW ERH XLI IJJIGXMZIRIWW [MXL [LMGL ]SY I\TVIWW XLIQ XLEX [MPP FI QSWX ZEPYIH F] XLI VEXIVW

)\EQTPI (S ]SY EKVII SV HMWEKVII [MXL XLI JSPPS[MRK WXEXIQIRX# %P[E]W XIPPMRK XLI XVYXL MW XLI QSWX MQTSVXERX GSRWMHIVEXMSR MR ER] VIPEXMSRWLMT

9WI WTIGMJMG VIEWSRW ERH I\EQTPIW XS WYTTSVX ]SYV ERW[IV

F8LMRO FIJSVI ]SY [VMXI 1EOI E FVMIJ SYXPMRI SV WSQI RSXIW SR WGVEXGL TETIV XS LIPT ]SY SVKERM^I ]SYV XLSYKLXW =SY GER IZIR X]TI ]SYV SYX PMRI ERH RSXIW VMKLX MR XLI ERW[IV EVIE SR XLI GSQTYXIV ERH XLIR VITPEGI ]SYV SYXPMRI [MXL WIRXIRGIW ERH TEVEKVETLW

F/IIT XVEGO SJ ]SYV XMQI 8V] XS JMRMWL [VMXMRK ]SYV IWWE] F] XLI XMQI XLI GPSGO GSYRXW HS[R XS SV QMRYXIW 9WI XLI VIQEMRMRK XMQI XS GLIGO ]SYV [SVO ERH QEOI JMREP GLERKIW %X XLI IRH SJ QMRYXIW ]SYV IWWE] [MPP FI EYXSQEXMGEPP] WEZIH

,S[ )WWE]W %VI 7GSVIH

6EXIVW [MPP NYHKI XLI UYEPMX] SJ ]SYV [VMXMRK 8LI] [MPP GSRWMHIV LS[ [IPP ]SY HIZIPST ]SYV MHIEW LS[ [IPP ]SY SVKERM^I ]SYV IWWE] ERH LS[ [IPP ]SY YWI PER KYEKI XS I\TVIWW ]SYV MHIEW

(IZIPSTQIRX MW XLI EQSYRX ERH OMRHW SJ WYTTSVX I\EQTPIW HIXEMPW VIEWSRW JSV ]SYV MHIEW XLEX ]SY TVIWIRX MR ]SYV IWWE] 8S KIX E XST WGSVI ]SYV IWWE] WLSYPH FI EGGSVHMRK XS XLI VEXIV KYMHIPMRIW q[IPP HIZIPSTIH YWMRK GPIEVP] ETTVSTVMEXI I\TPEREXMSRW I\IQTPMJMGEXMSRW ERH SV HIXEMPW r 8LI VEXIVW [MPP NYHKI [LIXLIV ]SY LEZI EHHVIWWIH XLI XSTMG ERH LS[ [IPP ]SYV HIXEMPW I\EQTPIW ERH VIEWSRW WYT TSVX ]SYV MHIEW

(S RSX qQIQSVM^Ir PSRK MRXVSHYGXSV] ERH GSRGPYHMRK TEVEKVETLW NYWX XS EHH [SVHW XS ]SYV IWWE] 6EXIVW [MPP RSX PSSO JEZSVEFP] SR [SVH] MRXVSHYGXSV] ERH GSRGPYHMRK TEVEKVETLW WYGL EW XLI JSPPS[MRK

q8LI MQTSVXERGI SJ XLI MWWYI VEMWIH F] XLI TSWIH WXEXIQIRX REQIP] GVIEXMRK E RI[ LSPMHE] JSV TISTPI GERRSX FI YRHIVIWXMQEXIH EW MX GSRGIVRW XLI ZIV] JEFVMG SJ WSGMIX] %W MX WXERHW XLI MWWYI SJ GVIEXMRK E RI[ LSPMHE] VEMWIW TVSJSYRH MQTPMGEXMSRW JSV XLI JYXYVI ,S[IZIV EPXLSYKL XLI WYFNIGX QEXXIV MR KIRIVEP GERRSX FI HMWQMWWIH PMKLX LIEVXIHP] XLI TIVWTIGXMZI SJ XLI MWWYI EW TVIWIRXIH F] XLI WXEXIQIRX VEMWIW GIVXEMR UYEPQW VIKEVHMRK TVEGXMGEP ETTPMGEXMSR r

83)*0 M&8 ;VMXMRK

q-R GSRGPYWMSR EPXLSYKL - LEZI XS EGGITX XLEX MX MW MQTIVEXMZI XLEX WSQIXLMRK FI HSRI EFSYX GVIEXMRK E RI[ LSPMHE] JSV TISTPI ERH JMRH XLI YRHIVP]MRK XLVYWX SJ XLI MQTPMIH TVSTSWEP YXXIVP] GSRZMRGMRK - GERRSX LIPT FYX JIIP [EV] SJ XEOMRK WYGL MVVIZSGEFPI WXITW ERH TIVWSREPP] JIIP XLEX E QSVI QIEWYVIH ETTVSEGL [SYPH FI QSVI VI[EVHMRK r

0MOI[MWI VEXIVW [MPP RSX PSSO JEZSVEFP] SR TEVEKVETLW PMOI XLI JSPPS[MRK SRI

[LMGL YWIW E PSX SJ [SVHW FYX JEMPW XS HIZIPST ER] VIEP MHIEW

q%X XLI LIEVX SJ ER] HMWGYWWMSR VIKEVHMRK ER MWWYI TIVXEMRMRK XS GVIEXMRK E RI[ LSPM HE] MX LEW XS FI FSVRI MR QMRH XLEX E HIPMGEXI PMRI LEW XS FI XVSH [LIR HIEPMRK [MXL WYGL QEXXIVW 8LI LYQER VIWSYVGIW MRZSPZIH MR WYGL QEXXIVW GERRSX FI KYEVERXIIH VIKEVHPIWW SJ EPP XLI KSSH MRXIRXMSRW XLEX QE] FI PEZMWLIH ;LMPI MX MW XVYI XLEX GVIEXMRK E RI[ LSPMHE] QMKLX FI E ZMEFPI ERH PEYHEFPI VIQIH] MX MW XVERWTEVIRXP] GPIEV XLEX ET TPMIH [VSRKP] WYGL E GSYVWI SJ EGXMSR GSYPH FI GEPEQMXSYW ERH GSQTSYRH XLI TVSF PIQ VEXLIV XLER TVSZMHI E WSPYXMSR r

-R ]SYV [VMXMRK QEOI WYVI ]SY HIZIPST WSQI WSPMH MHIEW EFSYX XLI KMZIR

XSTMG (SRtX NYWX YWI E PSX SJ [SVHW WE]MRK XLEX E GIVXEMR MWWYI I\MWXW =SYV IWWE]

QE] FI SV IZIR [SVHW PSRK FYX MJ MX GSRWMWXW PEVKIP] SJ XLI WSVXW SJ IQTX]

SV GSRXIRX JVII TEVEKVETLW WLS[R EFSZI ]SYtPP TVSFEFP] IEVR E WGSVI SJ NYWX SV

3VKERM^EXMSR MW WSQIXLMRK XLEX VEXIVW RSXMGIh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qYRMX]r EW [IPP EW qTVS KVIWWMSRr ERH qGSLIVIRGIrhXLIWI EVI XIVQW XLEX EPP LEZI XS HS [MXL LS[ [IPP ]SYV IWWE] MW SVKERM^IH ERH LS[ IEW] MX MW JSV XLI VIEHIV XS JSPPS[ ]SYV MHIEW 8S IEVR E XST WGSVI ]SY RIIH XS EZSMH VIHYRHERG] VITIXMXMSR SJ MHIEW HMKVIWWMSRTSMRXW XLEX EVI RSX VIPEXIH XS ]SYV QEMR TSMRX XLEX XEOI E[E] JVSQ XLI qYRMX]r SJ ]SYV MHIEW ERH YRGPIEV GSRRIGXMSRW TPEGIW [LIVI MX MW LEVH JSV XLI VIEHIV XS YRHIVWXERH LS[ X[S MHIEW SV TEVXW SJ ]SYV [VMXMRK EVI VIPEXIH

0ERKYEKI YWI MW XLI XLMVH GVMXIVMSR SR [LMGL ]SYV IWWE] [MPP FI NYHKIH 8S KIX E XST WGSVI ER IWWE] QYWX HMWTPE] qGSRWMWXIRX JEGMPMX] MR XLI YWI SJ PERKYEKI r 8LIVI WLSYPH FI E ZEVMIX] SJ WIRXIRGI WXVYGXYVIW ERH [SVH GLSMGI WLSYPH FI ETTVSTVMEXI -J ]SYV IWWE] MRGPYHIW E JI[ QMRSV PI\MGEP SV KVEQQEV IVVSVW ]SY GER WXMPP KIX E LMKL WGSVI ,S[IZIV MJ ]SY QEOI E PSX SJ KVEQQEV IVVSVW ERH MJ XLSWI IVVSVW QEOI MX LEVH XS YRHIVWXERH ]SYV QIERMRK ]SY [MPP KIX E PS[IV WGSVI 6EXIVW [MPP EPWS NYHKI ]SYV IWWE] FEWIH SR XLI GSQTPI\MX] SJ WIRXIRGI WXVYGXYVIW ERH SR XLI UYEPMX] ERH GSQTPI\MX] SJ ]SYV ZSGEFYPEV] -J ]SY YWI ZIV] WMQTPI WIR XIRGIW ERH ZIV] FEWMG ZSGEFYPEV] ]SY [MPP TVSFEFP] RSX FI EFPI XS I\TVIWW ZIV] GSQTPI\ MHIEW -J ]SYV PERKYEKI MW LEVH XS JSPPS[ ]SYV WIRXIRGIW EVI SZIVP] WMQ TPI ERH ]SYV ZSGEFYPEV] MW PMQMXIH ]SY QE] WGSVI RS LMKLIV XLER E RS QEXXIV LS[ MQTVIWWMZI ]SYV MHIEW QE] FI

83)*0 M&8 ;VMXMRK

-RHITIRHIRX ;VMXMRK 7GSVMRK 6YFVMG

7GSVI 8EWO (IWGVMTXMSR

%R IWWE] EX XLMW PIZIP PEVKIP] EGGSQTPMWLIW EPP SJ XLI JSPPS[MRK

F )JJIGXMZIP] EHHVIWWIW XLI XSTMG ERH XEWO

F -W [IPP SVKERM^IH ERH [IPP HIZIPSTIH YWMRK GPIEVP] ETTVSTVMEXI I\TPEREXMSRW I\IQTPMJMGEXMSRW ERH SV HIXEMPW

F (MWTPE]W YRMX] TVSKVIWWMSR ERH GSLIVIRGI

F (MWTPE]W GSRWMWXIRX JEGMPMX] MR XLI YWI SJ PERKYEKI HIQSRWXVEXMRK W]RXEGXMG ZEVMIX] ETTVSTVMEXI [SVH GLSMGI ERH MHMSQEXMGMX] XLSYKL MX QE] LEZI QMRSV PI\MGEP SV KVEQQEXMGEP IVVSVW

%R IWWE] EX XLMW PIZIP PEVKIP] EGGSQTPMWLIW EPP SJ XLI JSPPS[MRK

F %HHVIWWIW XLI XSTMG ERH XEWO [IPP XLSYKL WSQI TSMRXW QE] RSX FI JYPP] IPEFSVEXIH

F -W KIRIVEPP] [IPP SVKERM^IH ERH [IPP HIZIPSTIH YWMRK ETTVSTVMEXI ERH WYJJMGMIRX I\TPEREXMSRW I\IQTPMJMGEXMSRW ERH SV HIXEMPW

F (MWTPE]W YRMX] TVSKVIWWMSR ERH GSLIVIRGI XLSYKL MX QE] GSRXEMR SGGEWMSREP VIHYRHERG] HMKVIWWMSR SV YRGPIEV GSRRIGXMSRW

F (MWTPE]W JEGMPMX] MR XLI YWI SJ PERKYEKI HIQSRWXVEXMRK W]RXEGXMG ZEVMIX] ERH VERKI SJ ZSGEFYPEV] XLSYKL MX [MPP TVSFEFP] LEZI SGGEWMSREP RSXMGIEFPI QMRSV IVVSVW MR WXVYGXYVI [SVH JSVQ SV YWI SJ MHMSQEXMG PERKYEKI XLEX HS RSX MRXIVJIVI [MXL QIERMRK

%R IWWE] EX XLMW PIZIP MW QEVOIH F] SRI SV QSVI SJ XLI JSPPS[MRK

F %HHVIWWIW XLI XSTMG ERH XEWO YWMRK WSQI[LEX HIZIPSTIH I\TPEREXMSRW I\IQTPMJMGEXMSRW ERH SV HIXEMPW

F (MWTPE]W YRMX] TVSKVIWWMSR ERH GSLIVIRGI XLSYKL GSRRIGXMSR SJ MHIEW QE] FI SGGEWMSREPP] SFWGYVIH

F 1E] HIQSRWXVEXI MRGSRWMWXIRX JEGMPMX] MR WIRXIRGI JSVQEXMSR ERH [SVH GLSMGI XLEX QE] VIWYPX MR PEGO SJ GPEVMX] ERH SGGEWMSREPP] SFWGYVI QIERMRK

F 1E] HMWTPE] EGGYVEXI FYX PMQMXIH VERKI SJ W]RXEGXMG WXVYGXYVIW ERH ZSGEFYPEV]

83)*0 M&8 ;VMXMRK

7GSVI 8EWO (IWGVMTXMSR

%R IWWE] EX XLMW PIZIP QE] VIZIEP SRI SV QSVI SJ XLI JSPPS[MRK [IEORIWWIW

F 0MQMXIH HIZIPSTQIRX MR VIWTSRWI XS XLI XSTMG ERH XEWO

F -REHIUYEXI SVKERM^EXMSR SV GSRRIGXMSR SJ MHIEW

F -RETTVSTVMEXI SV MRWYJJMGMIRX I\IQTPMJMGEXMSRW I\TPEREXMSRW SV HIXEMPW XS WYTTSVX SV MPPYWXVEXI KIRIVEPM^EXMSRW MR VIWTSRWI XS XLI XEWO

F % RSXMGIEFP] MRETTVSTVMEXI GLSMGI SJ [SVHW SV [SVH JSVQW

F %R EGGYQYPEXMSR SJ IVVSVW MR WIRXIRGI WXVYGXYVI ERH SV YWEKI

%R IWWE] EX XLMW PIZIP MW WIVMSYWP] JPE[IH F] SRI SV QSVI SJ XLI JSPPS[MRK [IEORIWWIW

F 7IVMSYW HMWSVKERM^EXMSR SV YRHIVHIZIPSTQIRX

F 0MXXPI SV RS HIXEMP SV MVVIPIZERX WTIGMJMGW SV UYIWXMSREFPI VIWTSRWMZIRIWW XS XLI XEWO

F 7IVMSYW ERH JVIUYIRX IVVSVW MR WIRXIRGI WXVYGXYVI SV YWEKI

%R IWWE] EX XLMW PIZIP QIVIP] GSTMIW [SVHW JVSQ XLI XSTMG VINIGXW XLI XSTMG SV MW SXLIV[MWI RSX GSRRIGXIH XS XLI XSTMG MW [VMXXIR MR E JSVIMKR PERKYEKI GSRWMWXW SJ OI]WXVSOI GLEVEGXIVW SV MW FPERO