3ODQQLQJ 5HTXLUHPHQWV0DQDJHPHQW SODQV Zitsanzo za Migwirizano

3ODQQLQJ 5HTXLUHPHQWV0DQDJHPHQW SODQV. 0DQDJHPHQW SODQV DUH UHTXLUHG IRU FRPPXQLW\ IRUHVW DJUHHPHQWV DQG ZRRGORW OLFHQFHV SULRU WR WKH OLFHQFH EHLQJ LVVXHG DQG SHULRGLFDOO\ WKHUHDIWHU. 0DQDJHPHQW SODQ FRQWHQW YDULHV E\ OLFHQFH EXW JHQHUDOO\ LQFOXGHV:• JXLGLQJ SULQFLSOHV,• SURSRVHG PDQDJHPHQW REMHFWLYHV, DQG PHDVXUHV WR PHHW WKRVH REMHFWLYHV, DQG•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• D IRUHVW GHYHORSPHQW SODQ WKDW LV LQ HIIHFW XQGHU WKH &RGH (GXULQJ WKH WUDQVLWLRQ SHULRG)• D IRUHVW VWHZDUGVKLS SODQ WKDW LV LQ HIIHFW XQGHU )53$• D ZRRGORW OLFHQFH SODQ (ZRRGORW OLFHQFHV RQO\).6HH VHFWLRQ 7.2 IRU PRUH LQIRUPDWLRQ DERXW RSHUDWLRQDO SODQV DQG WKH WUDQVLWLRQ IURP WKH &RGH WR )53$.([FHSW LQ SUHVFULEHG FLUFXPVWDQFHV, WKH KROGHU RI D IRUHVW VWHZDUGVKLS SODQ PXVW SUHSDUH D VLWH SODQ IRU DQ\ FXWEORFN RU URDG EHIRUH WKH VWDUW RI DQ\ WLPEHU KDUYHVWLQJ. 6LWH SODQV SURYLGH WKH DSSUR[LPDWH ORFDWLRQV RI URDG(V) RU FXW EORFN(V) DQG UHTXLUH RWKHU UHVRXUFH LQIRUPDWLRQ DV GHWDLOHG LQ OHJLVODWLRQ DQG UHJXODWLRQ.