Financial Services Authority. Handbook Notice 100

Transcription

1 Financial Services Authority Handbook Notice 100 Board Meeting: 27 May 2010 Notice published: 28 May 2010

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3 Contents 1 Overview 3 2 Handbook changes made by the Board on 27 May Changes outside the Handbook 9 4 Feedback on responses to consultation 10 Annex A List of instruments made or approved by the Board on 27 May 2010 Annex B Table of Handbook modules showing amending instruments: Handbook modules modules outside the Handbook Annex C Annex D Annex E Guidance Notes issued by the FSA Handbook provisions not yet in force What s New? The Financial Services Authority 2010

4 Handbook Notice 100 This Handbook Notice introduces the Handbook and other material made by the Board under its legislative powers on 27 May It also contains information about other publications relating to the Handbook and, if appropriate, lists minor corrections made to previous instruments made by the Board. Contact names for the individual modules are listed in the relevant Consultation Papers and Policy Statements referred to in this Notice. General comments and queries on the Handbook can be addressed to: Nick Walker Handbook Editor Tel: However, queries on specific requirements in the Handbook should be addressed first to your normal supervisory contact in the FSA. For most firms this will be the FSA s Firm Contact Centre: Tel: Fax: fcc@fsa.gov.uk Post: Firm Contact Centre Financial Services Authority 25 The North Colonnade Canary Wharf London E14 5HS

5 1 Overview Legislative changes The Handbook 1.1 On 27 May 2010, the FSA Board made changes to the Handbook in four instruments which: set the fees and levies for the FSA, FOS and CFEB for 2010/11, and implement substantial changes to FSA fees rules; and prevents certain complaints about Payment Protection Insurance (PPI) sales from falling outside the time limit for referral to the Financial Ombudsman Service (FOS). 1.2 These instruments are listed in Annex A. Changes outside the Handbook 1.3 A new regulatory guide, the Credit Ratings Agency Regulatory Guide (CRAG), has been introduced. The changes that bring about this guide were not made by legal instrument, as the contents of this guide are not guidance within the scope of the Financial Services and Markets Act However the guide has been published within the Handbook Online and can be accessed from the Handbook Table of Contents. These changes are detailed in Chapter Changes have been made to the Unauthorised mutuals registration fees. These are outlined in Chapter 3. Description of changes 1.5 The legislative changes referred to above are listed and briefly described in Chapters 2 and 3 of this Notice. Financial Services Authority 3

6 1.6 The FSA reserves the right to make correctional or clarificatory amendments to the instruments made at the Board meeting without further consultation should this prove necessary or desirable. Feedback on responses to consultations 1.7 Chapters 2 and 3 contain brief references to the consultative stages of the new legislative material made by the Board this month. The material referred to in those chapters was consulted on in the following documents: CP10/05 Regulatory fees and levies Rates proposals 2010/11 and feedback statement on Part 1 of CP09/26 (February 2010); and CP09/26 Regulatory fees and levies: policy proposals for 2010/11 (November 2009). 1.8 Feedback on responses to this consultation is set out in PS10/7. Annexes to this Notice 1.9 The Annexes to this Handbook Notice contain: a list (Annex A) of the formal instruments made by the Board this month which make changes to the Handbook and to related materials; tables (Annex B) identifying the instruments by which each module of the Handbook has been amended; a table showing Guidance Notes issued by the FSA (Annex C); a table (Annex D) which lists, as a reminder to firms, those Handbook provisions yet to come into force; and a What s New? list (Annex E) which provides a brief description by module of the instruments made this month. Publication of Handbook material 1.10 This Notice is published on the FSA website and is available in hardcopy The formal legal instruments (which contain details of the changes) can be found on the FSA s website listed by date and reference number at or listed by module at The definitive version of the Handbook at any time is the version contained in the legal instruments The changes to the Handbook are incorporated in the consolidated Handbook text on the website as soon as practicable after the legal instruments are published The consolidated text of the Handbook can be found on the FSA s website at 4 Handbook Notice 100

7 1.14 Copies of the FSA s consultation papers referred to in this Notice are available on the FSA s website or on request in hardcopy form. Obligation to publish feedback 1.15 This Notice, and the feedback to which paragraph 1.8 refers, fulfil for the relevant text made by the Board the obligations in sections 155(5) and (6) and similar sections of the Financial Services and Markets Act 2000 ( the Act ). These obligations are: to publish an account of representations received in response to consultation and the FSA s response to them; and to publish (where applicable) details of any significant differences between the provisions consulted on and the provisions made by the Board, with a cost benefit analysis. Comments 1.16 We always welcome feedback on the way we present information in the Handbook Notice, including its Annexes. If you do have any comment, this should be sent to the Handbook Editor, Nick Walker (see contact details at the front of this Notice). Financial Services Authority 5

8 2 Handbook changes made by the Board Introduction 2.1 This chapter briefly describes Handbook changes made on 27 May 2010 by the Board. Where relevant, it also refers to the development stages of that material, enabling readers to look back at developmental documents if they wish. GLOSSARY 2.2 Changes made to the Glossary this month are detailed in 2.3 and 2.4. HIGH LEVEL STANDARDS Fees manual (FEES) Periodic Fees (2010/2011) and Other Fees Instrument 2010 (FSA 2010/15) 2.3 Following consultation in CP09/26 1 and CP10/5 the Board has made the following changes: Changes to Glossary: Changes: Addition of new definitions of securities derivative and Solvency 2 Directive Changes to FEES 4.2.7R and R Changes to FEES 4.3.3R and R Changes to FEES 4 Annex 1R, Annex 2R, Annex 3R, Annex 4R, Annex 5R, Annex 6R, Annex 7R, Annex 8R, Annex 9R, Annex 10R and Annex 11R Changes to FEES 5 Annex 1R 1 CP09/26 Regulatory fees and levies: policy proposals for 2010/11(November 2009) 6 Handbook Notice 100

9 2.4 This instrument sets the following fees and levies for 2010/11: the final FSA periodic fees; special project fees, enabling us to recover Solvency II directive implementation costs; and the Financial Ombudsman Service general levies. 2.5 The instrument makes substantial changes to the overall structure of the FSA fee rules resulting from the strategic review. It also reduces fee discounts for EEA firms with branches in the UK, enables us to recover the set-up costs of reclaim funds and corrects an error in the rules relating to the recovery of development costs for the Alternative Instrument Identifier code. 2.6 The FSA fees set are amended following consultation to address the concerns of respondents. The other proposals are unchanged from those consulted on. The changes come into force on 1 June 2010 and feedback on this consultation, including the details of the post-consultation changes to FSA fees, is set out in Policy Statement PS10/7. Fees (CFEB Levy) Instrument 2010 (FSA 2010/16) 2.7 Following consultation in CP10/5, 2 the Board has made the following changes: Changes to Glossary: Changes: Addition of new definitions of CFEB, CFEB levy and Consumer Financial Education Body Limited Changes to FEES 1.1.1G and 1.1.2R Changes to FEES 2.1.4G, 2.1.5G and 2.1.7G Changes to FEES 2.2.1R, 2.2.2G, 2.2.3G and 2.2.4G Changes to FEES 2.3.1R and FEES 2.3.2R Changes to FEES 2.4.1R Addition of FEES 7 FEES 7.1 (7.1.1R, 7.1.2G, 7.1.3G, 7.1.4G, 7.1.5G, 7.1.6G, 7.1.7G, 7.1.8G, 7.1.9G and G) FEES 7.2 (7.2.1R, 7.2.2R, 7.2.3R, 7.2.4R, 7.2.5R, 7.2.6R, 7.2.7G, 7.2.8R, 7.2.9R, G, G and G) FEES 7 Annex 1R Changes to FEES Transitional Provisions Changes to FEES Schedule This instrument introduces a new levy for authorised firms, to cover the operating costs of the Consumer Financial Education Body (CFEB), a new independent body created by the FSA pursuant to the Financial Services Act The costs have been distributed similarly to our Annual Funding Requirement distribution, with a 2 CP10/5 Regulatory fees and levies Rates proposals 2010/11 and feedback statement on Part 1 of CP09/26 (February 2010) Financial Services Authority 7

10 minimum fee for all authorised firms and the remaining costs to be recovered on a straight line basis from relevant fee-blocks, mirroring FSA fee-blocks. 2.9 The levies are unchanged from those consulted on. The changes made by this instrument come into force on 1 June The feedback on this consultation is set out in Policy Statement PS10/7. PRUDENTIAL STANDARDS 2.10 There are no changes to this part of the Handbook this month. BUSINESS STANDARDS 2.11 There are no changes to this part of the Handbook this month. REGULATORY PROCESSES 2.12 There are no changes to this part of the Handbook this month. REDRESS Dispute Resolution: Complaints (DISP) Dispute Resolution: Complaints (Payment Protection Insurance Complaints: Referral to Ombudsman) Instrument 2010 (FSA 2010/18) 2.13 The Board has made the following changes: Changes: Addition to DISP Transitional Provision This instrument introduces a new transitional rule preventing complaints about PPI sales from falling outside the six-month time limit for referral to the Financial Ombudsman Service. This transitional measure will be effective for five months from and including 28 May The rule will apply to those complainants who were sent a final response to their complaint by the firm that they complained to between 28 November 2009 and 28 April 2010 inclusive (the six-month time limit for referring complaints to the FOS commences when a final response is sent) We made the transitional rule without consultation. This is in the interest of the complainants specified in the rule, who would otherwise lose their ability to complain to the FOS due to falling outside the time limit and would be left potentially unable to secure fair outcomes where firms have not assessed their complaints fairly During the five-month transitional period, we will be continuing in our efforts to reach long-term solutions to securing fairer outcomes for PPI consumers who had their complaints unfairly handled by firms, or who intend to complain in the future. 8 Handbook Notice 100

11 SPECIALIST SOURCEBOOKS 2.17 There are no changes to this part of the Handbook this month. LISTING, PROSPECTUS AND DISCLOSURE 2.18 There are no changes to this part of the Handbook this month. Financial Services Authority 9

12 Changes outside 3 the Handbook Unauthorised Mutual Registration Fees Changes: Replacement of UMRF Annex 1R 3.1 The Periodic Fees (Unauthorised Mutual Societies Registration) (2010/2011) Instrument 2010 (FSA 2010/17) makes no change to the periodic fees payable by unauthorised mutuals from the previous financial year (2009/10), the sole change being to the dates in the heading of the relevant table. The same rates will apply for the period 2010/ Feedback on this consultation will be set out in Chapter 15 of the Consolidated Policy Statement of our fee-raising arrangement and regulatory fees and levies 2010/11 (PS10/7). Credit Rating Agencies Regulatory Guide (CRAG) 3.3 We have drafted a new Regulatory Guide for Credit Ratings Agencies. It does not form part of the FSA Handbook and is not guidance as defined in sections 157 and 158 of the Financial Services and Markets Act 2000 (the Act). It is made under regulation 6 of the Credit Rating Agencies Regulations 2010 (SI 2010/906). 3.4 Its purpose is to point to some of the key components of Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on Credit Rating Agencies, which has direct application in the UK in particular to credit rating agencies falling within its scope, certain types of regulated entity and relevant competent authorities. It also points to some of the main parts of the implementing UK legislation. 3.5 This Guide comes into force on 7 June Handbook Notice 100

13 Feedback on responses 4 to consultation 4.1 Feedback on the consultations referred to in Chapters 2 and 3 is being published in a separate Policy Statement (PS10/7). Financial Services Authority 11

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15 q~ääéçñe~åçäççâãççìäéëëüçïáåö~ãéåçáåöáåëíêìãéåíë NK OK PK QK RK ^ååéñ_ qüéñáêëíçñíüéí~ääéëáåíüáë^ååéñäáëíëíüéãççìäéëïüáåüã~âéìéíüée~åçäççâ~åçíüéáåëíêìãéåíëäó ïüáåüíüéóïéêéã~çéçê~ãéåçéçiíçöéíüéêïáíüíüéç~íéeáåáí~äáåëfçåïüáåüé~åüãççìäéï~ëñáêëí ÅçããÉåÅÉÇEáåïÜçäÉçêáåé~êíFIíÜÉÇ~íÉçÑÉ~ÅÜáåëíêìãÉåíïÜáÅÜ~ãÉåÇÉÇáí~åÇíÜÉåìãÄÉêçÑíÜÉ e~åçäççâkçíáåéïüáåüçéëåêáäéçíüéã~âáåöçê~ãéåçãéåíkqüéëìäëéèìéåíí~ääéëäáëíáåëíêìãéåíëã~âáåö ã~íéêá~äïüáåüäáéëçìíëáçéíüée~åçäççâk cçêçéí~áäéçáåñçêã~íáçåçåç~íéëáåñçêåéiëééíüéäéö~äáåëíêìãéåíëäóïüáåüíüéíéñíï~ëã~çéçê~ãéåçéçk qüéç~íéçåïüáåüé~åüé~ê~öê~éüçñíüée~åçäççâeçêiïüéêéêéäéî~åíiáíëä~íéëí~ãéåçãéåífå~ãéáåíç ÑçêÅÉ~ééÉ~êëáåíÜÉÅçåëçäáÇ~íÉÇíÉñíçÑíÜÉe~åÇÄççâáåíÜÉã~êÖáåçÑíÜÉíÉñíÄÉåÉ~íÜíÜÉëí~íìëäÉííÉêÑçê íüéé~ê~öê~éük ^å~ëíéêáëâgáåíüáëí~ääéäéëáçéíüéêéñéêéååéåççéñçê~ãççìäéeçêíüéüé~çáåöçñ~í~ääéiñçêéêçîáëáçåë çìíëáçéíüée~åçäççâfëüçïëíü~ííüé_ç~êçã~çé~åü~åöéíçíü~íãççìäé~íáíëä~ëíãééíáåök qüéíüêééåçäìãåëçåíüéêáöüíjü~åçëáçéçñíüáëí~ääéëüçïíüécp^áåëíêìãéåíåìãäéêiíüéç~íéíüé áåëíêìãéåíï~ëã~çé~åçíüéåìãäéêçñíüée~åçäççâkçíáåée ekòfáåïüáåüçéí~áäëçñíüéáåëíêìãéåíïéêé ÑáêëíéìÄäáëÜÉÇK qüáë^ååéñêéñéêéååéçåäóëüçïëáåëíêìãéåíëã~çéñêçãng~åì~êóommuçåï~êçëktéå~åüçïéîéêëìééäóäó Éã~áääáëíëIÑçêÉ~ÅÜe~åÇÄççâãçÇìäÉIçÑ~ääáåëíêìãÉåíëã~ÇÉÄÉÑçêÉPNaÉÅÉãÄÉêOMMTKoÉèìÉëíëIïÜáÅÜ ëüçìäçëééåáñóíüéêéäéî~åíãççìäéeëfiëüçìäçäéëéåíäóéã~áäíçåáåâkï~äâéê]ñë~köçîkìâåçéáéçíç êçëäóåk~åçéêëçå]ñë~köçîkìâ Annex B 13

16 e~åçäççâáåëíêìãéåíëã~çé~ñíéêng~åì~êóommu oéñ`ççé pçìêåéäççâçêã~åì~ä k~ãéçñfåëíêìãéåí kççñfåëí a~íéçñfåëí ek Gdilpp^ov cáêëíäêçìöüíáåíçñçêåé J ONKSKMN J e~åçäççâ^çãáåáëíê~íáçåekçuffåëíêìãéåíommu OMMULN OQKNKMU TO `çääéåíáîéfåîéëíãéåípåüéãéëpçìêåéäççâer`fqpbäáöáääé^ëëéíëaáêéåíáîé~åçlíüéê^ãéåçãéåíëf OMMULR OUKOKMU TP fåëíêìãéåíommu oéöìä~íéç`çîéêéç_çåçëpçìêåéäççâfåëíêìãéåíommu OMMULT SKPKMU TQ oéöìä~íéç`çîéêéç_çåçëeoéä~íéç^ãéåçãéåíëffåëíêìãéåíommu OMMULU SKPKMU TQ déåéê~ämêìçéåíá~äpçìêåéäççâe^çéèì~åóçñcáå~ååá~äoéëçìêåéëfe^ãéåçãéåíffåëíêìãéåíommu OMMULNO OTKPKMU TR méêãáííéçiáåâëe^ãéåçãéåíkçoffåëíêìãéåíommu OMMULNS OTKPKMU TR fåíéöê~íéçoéöìä~íçêóoééçêíáåöeoéãçî~äçñ^ååì~äcáå~ååá~äoéíìêåë~åçoéåçååáäá~íáçåëf OMMULNT OTKPKMU TR fåëíêìãéåíommu aáëéìíéoéëçäìíáçåw`çãéä~áåíëepáãéäáñáå~íáçåekçof~åççíüéê^ãéåçãéåíëffåëíêìãéåí OMMUEã~ÇÉàçáåíäóïáíÜclp~ëclpOMMULPF OMMULNU OTKPKMU TR e~åçäççâ^çãáåáëíê~íáçåekçvffåëíêìãéåíommu OMMULNV OQKQKMU TS `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommu OMMULOO OOKRKMU TT `çååéåíéçqê~îéäfåëìê~ååéfåëíêìãéåíommu OMMULOQ OOKRKMU TT j~êâéí`çåçìåípçìêåéäççâe^ãéåçãéåíkçvffåëíêìãéåíommu OMMULOR OOKRKMU TT `çääéåíáîéfåîéëíãéåípåüéãéëpçìêåéäççâebäéåíêçåáå`çããìåáå~íáçåëffåëíêìãéåíommu OMMULOT OOKRKMU TT EobslhbaWgìäóOMMUF `çääéåíáîéfåîéëíãéåípåüéãéëpçìêåéäççâemêçééêíó^ìíüçêáëéçfåîéëíãéåícìåçëffåëíêìãéåí OMMULOU OOKRKMU TT OMMU püçêípéääáåöfåëíêìãéåíommu OMMULPM NOKSKMU TU aáëåäçëìêéoìäéë~åçqê~åëé~êéååóoìäéëpçìêåéäççâe`çêéçê~íédçîéêå~ååéoìäéëffåëíêìãéåíommu OMMULPO OSKSKMU TU e~åçäççâ^çãáåáëíê~íáçåekçnmffåëíêìãéåíommu OMMULPP OQKTKMU TV däçëë~êó^ãéåçãéåíe_áçñìéäë~åç_áçã~ëëffåëíêìãéåíommu OMMULPQ OQKTKMU TV aáëåäçëìêéaçåìãéåíëe^ãéåçãéåíffåëíêìãéåíommu OMMULPR OQKTKMU TV pìééêîáëáçåj~åì~äe`çåíêçääéçcìååíáçåëfe^ãéåçãéåíffåëíêìãéåíommu OMMULPT OQKTKMU TV püçêípéääáåöekçoffåëíêìãéåíommu OMMULRM NUKVKMU UN püçêípéääáåöekçpffåëíêìãéåíommu OMMULRN OPKVKMU UN `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëkçoffåëíêìãéåíommu OMMULQN ORKVKMU UN `äáéåí^ëëéíëpçìêåéäççâe`çããçåmä~íñçêãmêçîáëáçåëffåëíêìãéåíommu OMMULQR ORKVKMU UN e~åçäççâ^çãáåáëíê~íáçåekçnnffåëíêìãéåíommu OMMULRR OVKNMKMU UO däçëë~êó^ãéåçãéåíeaéñáåáíáçåçñmêéñéêéååépü~êéffåëíêìãéåíommu OMMULRS OVKNMKMU UO cáå~ååá~äpéêîáåéë`çãééåë~íáçåpåüéãée^ãéåçãéåíçñq~êáññjé~ëìêéë~åçlíüéêiéîóoìäéëf OMMULRT OVKNMKMU UO fåëíêìãéåíommu mêìçéåíá~ä`~íéöçêáéëe^ãéåçãéåíffåëíêìãéåíommu OMMULSR QKNOKMU UP mêìçéåíá~äoéèìáêéãéåíëñçêfåëìêéêëe^ãéåçãéåíkçpffåëíêìãéåíommu OMMULSS QKNOKMU UP aéåáëáçåmêçåéçìêé~åçméå~äíáéëj~åì~ä~åçbåñçêåéãéåídìáçée^ãéåçãéåíffåëíêìãéåíommu OMMULSU QKNOKMU UP iáëíáåöoìäéëepéçåëçêëfe^ãéåçãéåíffåëíêìãéåíommu OMMULTM QKNOKMU UP püçêípéääáåöekçrffåëíêìãéåíommv OMMVLN NQKNKMV UQ `çääéåíáîéfåîéëíãéåípåüéãéëpçìêåéäççâebäéåíêçåáå`çããìåáå~íáçåëffåëíêìãéåíommv OMMVLR OOKNKMV UQ pìééêîáëáçåj~åì~äem~ëëéçêíáåö~åçoéáåëìê~ååéfe^ãéåçãéåíffåëíêìãéåíommv OMMVLV OSKOKMV UR qê~çáåömä~åfåëíêìãéåíommv OMMVLNO OSKOKMV UR m~óãéåípéêîáåéëfåëíêìãéåíommv OMMVLNQ OSKPKMV US `çääéåíáîéfåîéëíãéåípåüéãéëpçìêåéäççâe`çåëéèìéåíá~ä^ãéåçãéåíëkçoffåëíêìãéåíommv OMMVLNU OSKPKMV US pìééêîáëáçåj~åì~äe`çåíêçääéêëfe^ãéåçãéåíffåëíêìãéåíommv OMMVLOM OSKPKMV US e~åçäççâ^çãáåáëíê~íáçåekçnpffåëíêìãéåíommv OMMVLOO OPKQKMV UT cééëem~óãéåípéêîáåéëffåëíêìãéåíommv OMMVLOP OPKQKMV UT _~åâáåöw`çåçìåíçñ_ìëáåéëëpçìêåéäççâfåëíêìãéåíommv OMMVLOQ OPKQKMV UT méêáççáåcééëeommvlomnmf~åçlíüéêcééëfåëíêìãéåíommv OMMVLOT OUKRKMV UU cééëem~óãéåípéêîáåéëfekçoffåëíêìãéåíommv OMMVLOU OUKRKMV UU `çãééåë~íáçåpçìêåéäççâeaééçëáídì~ê~åíéépåüéãéëaáêéåíáîé^ãéåçãéåíëffåëíêìãéåíommv OMMVLOV OUKRKMV UU oéåçöåáëéçfåîéëíãéåíbñåü~åöéë~åçoéåçöåáëéç`äé~êáåöeçìëéëpçìêåéäççâe^ãéåçãéåíëíç oéåçöåáíáçåoéèìáêéãéåíëffåëíêìãéåíommv OMMVLPM OUKRKMV UU 14 Handbook Notice 100

17 oéñ`ççé pçìêåéäççâçêã~åì~ä k~ãéçñfåëíêìãéåí kççñfåëí a~íéçñfåëí ek fåíéêáãméêãáííéçoéöìä~íéçp~äé~åçoéåí_~åâ^åíáîáíáéëfåëíêìãéåíommveã~çéàçáåíäóïáíüclp OMMVLPS NKTKMV VM ~ëclpommvlpf e~åçäççâ^çãáåáëíê~íáçåekçnqffåëíêìãéåíommv OMMVLPT OPKTKMV VM açêã~åí_~åâ~åç_ìáäçáåöpçåáéíó^ååçìåíëfåëíêìãéåíommv OMMVLPU OPKTKMV VM pìééêîáëáçåj~åì~äe`çåíêçääéçcìååíáçåëfe^ãéåçãéåíkçoffåëíêìãéåíommv OMMVLQO OPKTKMV VM `çääéåíáîéfåîéëíãéåípåüéãéëpçìêåéäççâepáåöäépìäjñìåçrãäêéää~ëffåëíêìãéåíommv OMMVLQQ OPKTKMV VM cáå~ååá~äpéêîáåéë`çãééåë~íáçåpåüéãée_~åâáåö`çãééåë~íáçåoéñçêãffåëíêìãéåíommv OMMVLQT OPKTKMV VM péåáçêj~å~öéãéåí^êê~åöéãéåíëipóëíéãë~åç`çåíêçäëeoéãìåéê~íáçå`ççéffåëíêìãéåíommv OMMVLQU NNKUKMV VN m~óãéåípéêîáåéëecáå~ååá~älãäìçëã~åpéêîáåé`~ëécééëommvlomnmffåëíêìãéåíommv clp NSKVKMV VO EáåëíêìãÉåíã~ÇÉÄóclpF OMMVLQ e~åçäççâ^çãáåáëíê~íáçåekçnrffåëíêìãéåíommv OMMVLQV OQKVKMV VO `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëkçpffåëíêìãéåíommv OMMVLRM OQKVKMV VO _~åâáåöw`çåçìåíçñ_ìëáåéëëpçìêåéäççâe^ãéåçãéåíf~åç`çåëéèìéåíá~ä^ãéåçãéåíë OMMVLRO OQKVKMV VO fåëíêìãéåíommv iáëíáåöoìäéëpçìêåéäççâe^ãéåçãéåíkçpffåëíêìãéåíommv OMMVLRQ OQKVKMV VO mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëeiáèìáçáíóffåëíêìãéåí OMMVLRR PMKVKMV VP OMMV pìééêîáëáçåj~åì~äefåíéöê~íéçoéöìä~íçêóoééçêíáåöçñiáèìáçáíóñçê_~åâëi_ìáäçáåöpçåáéíáéë~åç OMMVLRS PMKVKMV VP fåîéëíãéåícáêãëffåëíêìãéåíommv m~óãéåípéêîáåéëedáäê~äí~êjä~ëéçcáêãëffåëíêìãéåíommveáåëíêìãéåíã~çéàçáåíäóïáíüclp~ë OMMVLRT RKNNKMV VQ clpommvlrf ^ééêçîéçoéáåëìê~ååéíç`äçëéfåëíêìãéåíommv OMMVLSN RKNNKMV VQ `~éáí~äoéëçìêåéë~åçmêçñéëëáçå~äfåçéãåáíófåëìê~ååéoéèìáêéãéåíëñçêméêëçå~äfåîéëíãéåí OMMVLSO RKNNKMV VQ cáêãëfåëíêìãéåíommv cáå~ååá~äpéêîáåéë`çãééåë~íáçåpåüéãéepáåöäé`ìëíçãéêsáéïpìééêîáëáçå~åççíüéê OMMVLSS RKNNKMV VQ ^ãéåçãéåíëffåëíêìãéåíommv qêé~íóçñiáëäçåe`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommv OMMVLST OTKNNKMV VR mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëeiáèìáçáíóf OMMVLSU OTKNNKMV VR E`çåëÉèìÉåíá~ä^ãÉåÇãÉåíëFfåëíêìãÉåíOMMV e~åçäççâ^çãáåáëíê~íáçåekçnsffåëíêìãéåíommv OMMVLSV NMKNOKMV VR mêìçéåíá~äoéèìáêéãéåíëepíêéëëqéëíáåöffåëíêìãéåíommv OMMVLTO NMKNOKMV VR p~äé~åçoéåí_~åâfåëíêìãéåíomnm OMNMLN OUKNKNM VS aáëéìíéoéëçäìíáçåw`çãéä~áåíëemìääáå~íáçåçñ`çãéä~áåíëa~í~ffåëíêìãéåíomnm OMNMLO OUKNKNM VS `çääéåíáîéfåîéëíãéåípåüéãéëpçìêåéäççâe^ååçìåíáåö^ãéåçãéåíëffåëíêìãéåíomnm OMNMLP OUKNKNM VS cìåçëçñ^äíéêå~íáîéfåîéëíãéåícìåçëfåëíêìãéåíomnm OMNMLR ORKOKNM VT ^äíéêå~íáîécáå~ååéfåîéëíãéåí_çåçëfåëíêìãéåíomnm OMNMLS ORKOKNM VT iáëíáåöoìäéëpçìêåéäççâe^ãéåçãéåíkçqffåëíêìãéåíomnm OMNMLT ORKOKNM VT e~åçäççâ^çãáåáëíê~íáçåekçntffåëíêìãéåíomnm OMNMLU ORKPKNM VU _ìáäçáåöpçåáéíáéëpçìêåéäççâfåëíêìãéåíomnm OMNMLNN ORKPKNM VU oéí~áäaáëíêáäìíáçåoéîáéïe^çîáëéê`ü~êöáåöffåëíêìãéåíomnm OMNMLNO ORKPKNM VU méêáççáåcééëeomnmlomnnf~åçlíüéêcééëfåëíêìãéåíomnm OMNMLNR OTKRKNM NMM cééëe`cb_iéîóffåëíêìãéåíomnm OMNMLNS OTKRKNM NMM efdeibsbipq^ka^oap mofk qüémêáååáéäéëñçê_ìëáåéëëéë cáêëíäêçìöüíáåíçñçêåé J NKNOKMN J e~åçäççâ^çãáåáëíê~íáçåekçnnffåëíêìãéåíommu OMMULRR OVKNMKMU UO m~óãéåípéêîáåéëfåëíêìãéåíommv OMMVLNQ OSKPKMV US _~åâáåöw`çåçìåíçñ_ìëáåéëëpçìêåéäççâfåëíêìãéåíommv OMMVLOQ OPKQKMV UT açêã~åí_~åâ~åç_ìáäçáåöpçåáéíó^ååçìåíëfåëíêìãéåíommv OMMVLPU OPKTKMV VM e~åçäççâ^çãáåáëíê~íáçåekçnrffåëíêìãéåíommv OMMVLQV OQKVKMV VO qêé~íóçñiáëäçåe`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommv OMMVLST OTKNNKMV VR Annex B 15

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20 morabkqf^ipq^ka^oap dbkmor déåéê~ämêìçéåíá~äëçìêåéäççâ cáêëíäêçìöüíáåíçñçêåéeáåé~êíf PNKNOKMS déåéê~ämêìçéåíá~äpçìêåéäççâe`~éáí~äoéëçìêåéë^ãéåçãéåíffåëíêìãéåíommu OMMULP OQKNKMU TO déåéê~ämêìçéåíá~äpçìêåéäççâe^çéèì~åóçñcáå~ååá~äoéëçìêåéëfe^ãéåçãéåíffåëíêìãéåíommu OMMULNO OTKPKMU TR `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommu OMMULOO OOKRKMU TT déåéê~ämêìçéåíá~äpçìêåéäççâe`~éáí~ä^çéèì~åó`~äåìä~íáçåëñçêcáå~ååá~ä`çåöäçãéê~íéëf OMMULPN OSKSKMU TU E^ãÉåÇãÉåíFfåëíêìãÉåíOMMU mêìçéåíá~äoéèìáêéãéåíëñçêfåëìêéêëe^ãéåçãéåíkçpffåëíêìãéåíommu OMMULSS QKNOKMU UP déåéê~ämêìçéåíá~äpçìêåéäççâekçíáñáå~íáçåçñoéçéãéíáçåçêoéé~óãéåíffåëíêìãéåíommv OMMVLU OSKOKMV UR oéåä~ëëáñáå~íáçåçñ^î~áä~ääéjcçêjp~äéaéäífåëíêìãéåíommv OMMVLQM OPKTKMV VM péåáçêj~å~öéãéåí^êê~åöéãéåíëipóëíéãë~åç`çåíêçäëeoéãìåéê~íáçå`ççéffåëíêìãéåíommv OMMVLQU NNKUKMV VN `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëkçpffåëíêìãéåíommv OMMVLRM OQKVKMV VO mêìçéåíá~äoéèìáêéãéåíëñçêfåëìêéêëe^ãéåçãéåíkçqffåëíêìãéåíommv OMMVLSM RKNNKMV VQ qêé~íóçñiáëäçåe`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommv OMMVLST OTKNNKMV VR mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëeiáèìáçáíóf OMMVLSU OTKNNKMV VR E`çåëÉèìÉåíá~ä^ãÉåÇãÉåíëFfåëíêìãÉåíOMMV mêìçéåíá~äoéèìáêéãéåíëepíêéëëqéëíáåöffåëíêìãéåíommv OMMVLTO NMKNOKMV VR e~åçäççâ^çãáåáëíê~íáçåekçntffåëíêìãéåíomnm OMNMLU ORKPKNM VU _fmor mêìçéåíá~äëçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãë cáêëíäêçìöüíáåíçñçêåéeáåé~êíf NKNKMT mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëeiáñéíáãéjçêíö~öéëf OMMULQ OUKOKMU TP fåëíêìãéåíommu `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommu OMMULOO OOKRKMU TT mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëe`êéçáíaéêáî~íáîéë OMMULRU OVKNMKMU UO pééåáñáåoáëâffåëíêìãéåíommu e~åçäççâ^çãáåáëíê~íáçåekçnpffåëíêìãéåíommv OMMVLOO OPKQKMV UT e~åçäççâ^çãáåáëíê~íáçåekçnrffåëíêìãéåíommv OMMVLQV OQKVKMV VO mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëeiáèìáçáíóffåëíêìãéåí OMMVLRR PMKVKMV VP OMMV mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëe`~éáí~äcäççêëf OMMVLRU RKNNKMV VQ fåëíêìãéåíommv mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëei~êöébñéçëìêéë OMMVLRV RKNNKMV VQ qê~åëáíáçå~ämêçîáëáçåëfe^ãéåçãéåíffåëíêìãéåíommv qêé~íóçñiáëäçåe`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommv OMMVLST OTKNNKMV VR mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëeiáèìáçáíóf OMMVLSU OTKNNKMV VR E`çåëÉèìÉåíá~ä^ãÉåÇãÉåíëFfåëíêìãÉåíOMMV mêìçéåíá~äoéèìáêéãéåíëepíêéëëqéëíáåöffåëíêìãéåíommv OMMVLTO NMKNOKMV VR mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëepüçêíjqéêãqê~çé cáå~ååéqê~åë~åíáçåëffåëíêìãéåíommv OMMVLTP NMKNOKMV VR fkpmor mêìçéåíá~äëçìêåéäççâñçêfåëìêéêë cáêëíäêçìöüíáåíçñçêåé PNKNOKMS oéöìä~íéç`çîéêéç_çåçëeoéä~íéç^ãéåçãéåíëffåëíêìãéåíommu OMMULU SKPKMU TQ mêìçéåíá~äpçìêåéäççâñçêfåëìêéêëe^ãéåçãéåíffåëíêìãéåíommu OMMULNP OTKPKMU TR mêìçéåíá~äoéèìáêéãéåíëñçêfåëìêéêëe^ãéåçãéåíkçpffåëíêìãéåíommu OMMULSS QKNOKMU UP e~åçäççâ^çãáåáëíê~íáçåekçnrffåëíêìãéåíommv OMMVLQV OQKVKMV VO mêìçéåíá~äoéèìáêéãéåíëñçêfåëìêéêëe^ãéåçãéåíkçqffåëíêìãéåíommv OMMVLSM RKNNKMV VQ ^ééêçîéçoéáåëìê~ååéíç`äçëéfåëíêìãéåíommv OMMVLSN RKNNKMV VQ qêé~íóçñiáëäçåe`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommv OMMVLST OTKNNKMV VR e~åçäççâ^çãáåáëíê~íáçåekçnsffåëíêìãéåíommv OMMVLSV NMKNOKMV VR mêìçéåíá~äoéèìáêéãéåíëepíêéëëqéëíáåöffåëíêìãéåíommv OMMVLTO NMKNOKMV VR 18 Handbook Notice 100

21 jfmor mêìçéåíá~äëçìêåéäççâñçêjçêíö~öé~åçeçãécáå~ååécáêãëi~åçfåëìê~ååé fåíéêãéçá~êáéë cáêëíäêçìöüíáåíçñçêåé NKNKMT mêìçéåíá~äpçìêåéäççâñçêjçêíö~öé~åçeçãécáå~ååécáêãëi~åçfåëìê~ååéfåíéêãéçá~êáéëerëéçñ OMMULNQ OTKPKMU TR fåíéêãéçá~êáéëffåëíêìãéåíommu `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommu OMMULOO OOKRKMU TT `çååéåíéçqê~îéäfåëìê~ååéfåëíêìãéåíommu OMMULOQ OOKRKMU TT e~åçäççâ^çãáåáëíê~íáçåekçnmffåëíêìãéåíommu OMMULPP OQKTKMU TV péåáçêj~å~öéãéåí^êê~åöéãéåíëipóëíéãë~åç`çåíêçäëebñíéåëáçåçñ`çããçåmä~íñçêã OMMULQM ORKVKMU UN mêçîáëáçåëffåëíêìãéåíommu mêçñéëëáçå~äfåçéãåáíófåëìê~ååéeiáãáíëçñfåçéãåáíóffåëíêìãéåíommv OMMVLQ OOKNKMV UQ oéåä~ëëáñáå~íáçåçñ^î~áä~ääéjcçêjp~äéaéäífåëíêìãéåíommv OMMVLQM OPKTKMV VM e~åçäççâ^çãáåáëíê~íáçåekçnrffåëíêìãéåíommv OMMVLQV OQKVKMV VO e~åçäççâ^çãáåáëíê~íáçåekçnsffåëíêìãéåíommv OMMVLSV NMKNOKMV VR p~äé~åçoéåí_~åâfåëíêìãéåíomnm OMNMLN OUKNKNM VS rmor mêìçéåíá~äëçìêåéäççâñçêr`fqpcáêãë cáêëíäêçìöüíáåíçñçêåé NKNKMT fåíéöê~íéçoéöìä~íçêóoééçêíáåöeoéãçî~äçñ^ååì~äcáå~ååá~äoéíìêåë~åçoéåçååáäá~íáçåëf OMMULNT OTKPKMU TR fåëíêìãéåíommu e~åçäççâ^çãáåáëíê~íáçåekçnpffåëíêìãéåíommv OMMVLOO OPKQKMV UT fmor E_^khF fåíéêáãmêìçéåíá~äëçìêåéäççâw_~åâë cáêëíäêçìöüíáåíçñçêåé J NKNOKMN J mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëeiáèìáçáíóf OMMVLSU OTKNNKMV VR E`çåëÉèìÉåíá~ä^ãÉåÇãÉåíëFfåëíêìãÉåíOMMV fmor E_pl`F fåíéêáãmêìçéåíá~äëçìêåéäççâw_ìáäçáåöpçåáéíáéë cáêëíäêçìöüíáåíçñçêåé J NKNOKMN J péåáçêj~å~öéãéåí^êê~åöéãéåíëipóëíéãë~åç`çåíêçäëebñíéåëáçåçñ`çããçåmä~íñçêã OMMULQM ORKVKMU UN mêçîáëáçåëffåëíêìãéåíommu mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëeiáèìáçáíóf OMMVLSU OTKNNKMV VR E`çåëÉèìÉåíá~ä^ãÉåÇãÉåíëFfåëíêìãÉåíOMMV _ìáäçáåöpçåáéíáéëpçìêåéäççâfåëíêìãéåíomnm OMNMLNN ORKPKNM VU fmor Ecpl`F fåíéêáãmêìçéåíá~äëçìêåéäççâwcêáéåçäópçåáéíáéë cáêëíäêçìöüíáåíçñçêåé J NKNOKMN J e~åçäççâ^çãáåáëíê~íáçåekçuffåëíêìãéåíommu OMMULN OQKNKMU TO e~åçäççâ^çãáåáëíê~íáçåekçvffåëíêìãéåíommu OMMULNV OQKQKMU TS `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommu OMMULOO OOKRKMU TT mêìçéåíá~äoéèìáêéãéåíëñçêfåëìêéêëe^ãéåçãéåíkçpffåëíêìãéåíommu OMMULSS QKNOKMU UP `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëkçpffåëíêìãéåíommv OMMVLRM OQKVKMV VO mêìçéåíá~äoéèìáêéãéåíëñçêfåëìêéêëe^ãéåçãéåíkçqffåëíêìãéåíommv OMMVLSM RKNNKMV VQ qêé~íóçñiáëäçåe`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommv OMMVLST OTKNNKMV VR fmor EfkpF fåíéêáãmêìçéåíá~äëçìêåéäççâwfåëìêéêë cáêëíäêçìöüíáåíçñçêåé J NKNOKMN J e~åçäççâ^çãáåáëíê~íáçåekçuffåëíêìãéåíommu OMMULN OQKNKMU TO fåíéêáãmêìçéåíá~äëçìêåéäççâñçêfåëìêéêëej~êáåéjìíì~äëoééçêíáåöfe^ãéåçãéåíffåëíêìãéåí OMMULNR OTKPKMU TR OMMU `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommu OMMULOO OOKRKMU TT mêìçéåíá~äoéèìáêéãéåíëñçêfåëìêéêëe^ãéåçãéåíkçpffåëíêìãéåíommu OMMULSS QKNOKMU UP Annex B 19

22 fåíéêáãmêìçéåíá~äpçìêåéäççâñçêfåëìêéêëelíüéêbb^pí~íéëfåëìê~ååépí~íáëíáåë^ãéåçãéåíf OMMVLPP ORKSKMV UV fåëíêìãéåíommv `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëkçpffåëíêìãéåíommv OMMVLRM OQKVKMV VO mêìçéåíá~äoéèìáêéãéåíëñçêfåëìêéêëe^ãéåçãéåíkçqffåëíêìãéåíommv OMMVLSM RKNNKMV VQ fmor fåíéêáãmêìçéåíá~äëçìêåéäççâwfåîéëíãéåí_ìëáåéëëéë EfksF cáêëíäêçìöüíáåíçñçêåé J NKNOKMN J fåíéöê~íéçoéöìä~íçêóoééçêíáåöeoéãçî~äçñ^ååì~äcáå~ååá~äoéíìêåë~åçoéåçååáäá~íáçåëf OMMULNT OTKPKMU TR fåëíêìãéåíommu `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommu OMMULOO OOKRKMU TT péåáçêj~å~öéãéåí^êê~åöéãéåíëipóëíéãë~åç`çåíêçäëebñíéåëáçåçñ`çããçåmä~íñçêã OMMULQM ORKVKMU UN mêçîáëáçåëffåëíêìãéåíommu `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëkçoffåëíêìãéåíommu OMMULQN ORKVKMU UN e~åçäççâ^çãáåáëíê~íáçåekçnnffåëíêìãéåíommu OMMULRR OVKNMKMU UO mêçñéëëáçå~äfåçéãåáíófåëìê~ååéeiáãáíëçñfåçéãåáíóffåëíêìãéåíommv OMMVLQ OOKNKMV UQ `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëkçpffåëíêìãéåíommv OMMVLRM OQKVKMV VO `~éáí~äoéëçìêåéë~åçmêçñéëëáçå~äfåçéãåáíófåëìê~ååéoéèìáêéãéåíëñçêméêëçå~äfåîéëíãéåí cáêãëfåëíêìãéåíommv OMMVLSO RKNNKMV VQ qêé~íóçñiáëäçåe`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommv OMMVLST OTKNNKMV VR e~åçäççâ^çãáåáëíê~íáçåekçnsffåëíêìãéåíommv OMMVLSV NMKNOKMV VR _rpfkbpppq^ka^oap `l_p `çåçìåíçñ_ìëáåéëë cáêëíäêçìöüíáåíçñçêåé J NKNNKMT J e~åçäççâ^çãáåáëíê~íáçåekçuffåëíêìãéåíommu OMMULN OQKNKMU TO `çåçìåíçñ_ìëáåéëëpçìêåéäççâeoéåçêçáåöçñqéäééüçåé`çåîéêë~íáçåë~åçbäéåíêçåáå OMMULS OUKOKMU TP `çããìåáå~íáçåëffåëíêìãéåíommu méêãáííéçiáåâëe^ãéåçãéåíkçoffåëíêìãéåíommu OMMULNS OTKPKMU TR e~åçäççâ^çãáåáëíê~íáçåekçvffåëíêìãéåíommu OMMULNV OQKQKMU TS e~åçäççâ^çãáåáëíê~íáçåekçnmffåëíêìãéåíommu OMMULPP OQKTKMU TV aáëåäçëìêéaçåìãéåíëe^ãéåçãéåíffåëíêìãéåíommu OMMULPR OQKTKMU TV `çåçìåíçñ_ìëáåéëëpçìêåéäççâe^ãéåçãéåíffåëíêìãéåíommu OMMULPS OQKTKMU TV péåáçêj~å~öéãéåí^êê~åöéãéåíëipóëíéãë~åç`çåíêçäëebñíéåëáçåçñ`çããçåmä~íñçêã OMMULQM ORKVKMU UN mêçîáëáçåëffåëíêìãéåíommu péäñjfåîéëíéçméêëçå~äméåëáçåëe`çåíê~åíáåölìíffåëíêìãéåíommu OMMULQQ ORKVKMU UN `äáéåí^ëëéíëpçìêåéäççâe`çããçåmä~íñçêãmêçîáëáçåëffåëíêìãéåíommu OMMULQR ORKVKMU UN e~åçäççâ^çãáåáëíê~íáçåekçnnffåëíêìãéåíommu OMMULRR OVKNMKMU UO `çåçìåíçñ_ìëáåéëëpçìêåéäççâeoéåçêçhéééáåöñçêfåçìåéãéåíëffåëíêìãéåíommu OMMULRV OVKNMKMU UO `çåçìåíçñ_ìëáåéëëpçìêåéäççâemêççìåífåñçêã~íáçåñçês~êá~íáçåçñméêëçå~äméåëáçåpåüéãéëf OMMULST QKNOKMU UP fåëíêìãéåíommu e~åçäççâ^çãáåáëíê~íáçåekçnoffåëíêìãéåíommv OMMVLP OOKNKMV UQ m~óãéåípéêîáåéëfåëíêìãéåíommv OMMVLNQ OSKPKMV US cáå~ååá~äpéêîáåéë`çãééåë~íáçåpåüéãéeiáãáíë^ãéåçãéåíffåëíêìãéåíommv OMMVLOR OPKQKMV UT táíüjmêçñáíëcìåçëwm~óãéåíëçñ`çãééåë~íáçå~åçoéçêéëëfåëíêìãéåíommv OMMVLQN OPKTKMV VM e~åçäççâ^çãáåáëíê~íáçåekçnrffåëíêìãéåíommv OMMVLQV OQKVKMV VO _~åâáåöw`çåçìåíçñ_ìëáåéëëpçìêåéäççâe^ãéåçãéåíf~åç`çåëéèìéåíá~ä^ãéåçãéåíë OMMVLRO OQKVKMV VO fåëíêìãéåíommv qêé~íóçñiáëäçåe`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommv OMMVLST OTKNNKMV VR oéí~áäaáëíêáäìíáçåoéîáéïe^çîáëéê`ü~êöáåöffåëíêìãéåíomnm OMNMLNO ORKPKNM VU f`l_p fåëìê~ååéw`çåçìåíçñ_ìëáåéëë `çãéëáåíçñçêåé J SKNKMU J e~åçäççâ^çãáåáëíê~íáçåekçuffåëíêìãéåíommu OMMULN OQKNKMU TO e~åçäççâ^çãáåáëíê~íáçåekçvffåëíêìãéåíommu OMMULNV OQKQKMU TS `çååéåíéçqê~îéäfåëìê~ååéfåëíêìãéåíommu OMMULOQ OOKRKMU TT e~åçäççâ^çãáåáëíê~íáçåekçnmffåëíêìãéåíommu OMMULPP OQKTKMU TV péåáçêj~å~öéãéåí^êê~åöéãéåíëipóëíéãë~åç`çåíêçäëebñíéåëáçåçñ`çããçåmä~íñçêã mêçîáëáçåëffåëíêìãéåíommu OMMULQM ORKVKMU UN 20 Handbook Notice 100

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24 oéëíçñprmñáêëíäêçìöüíáåíçñçêåé J NKNOKMN J e~åçäççâ^çãáåáëíê~íáçåekçuffåëíêìãéåíommu OMMULN OQKNKMU TO oéöìä~íçêóoéñçêãecáå~ååá~äpéêîáåéë~åçj~êâéíë^åíommmflêçéêommte`çåëéèìéåíá~äe~åçäççâ OMMULO OQKNKMU TO ^ãéåçãéåíëffåëíêìãéåíommu fåíéöê~íéçoéöìä~íçêóoééçêíáåöeoéãçî~äçñ^ååì~äcáå~ååá~äoéíìêåë~åçoéåçååáäá~íáçåëf OMMULNT OTKPKMU TR fåëíêìãéåíommu e~åçäççâ^çãáåáëíê~íáçåekçvffåëíêìãéåíommu OMMULNV OQKQKMU TS fåíéöê~íéçoéöìä~íçêóoééçêíáåöe^ãéåçãéåíkçqffåëíêìãéåíommu OMMULOM OQKQKMU TS `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommu OMMULOO OOKRKMU TT `çååéåíéçqê~îéäfåëìê~ååéfåëíêìãéåíommu OMMULOQ OOKRKMU TT pìééêîáëáçåj~åì~äe`çåíêçääéçcìååíáçåëfe^ãéåçãéåíffåëíêìãéåíommu OMMULPT OQKTKMU TV péåáçêj~å~öéãéåí^êê~åöéãéåíëipóëíéãë~åç`çåíêçäëebñíéåëáçåçñ`çããçåmä~íñçêã OMMULQM ORKVKMU UN mêçîáëáçåëffåëíêìãéåíommu pí~íìëaáëåäçëìêé~åçcp^içöçfåëíêìãéåíommu OMMULQO ORKVKMU UN pìééêîáëáçåj~åì~äe^ãéåçãéåíkçnqffåëíêìãéåíommu OMMULQS ORKVKMU UN e~åçäççâ^çãáåáëíê~íáçåekçnnffåëíêìãéåíommu OMMULRR OVKNMKMU UO mêìçéåíá~ä`~íéöçêáéëe^ãéåçãéåíffåëíêìãéåíommu OMMULSR QKNOKMU UP e~åçäççâ^çãáåáëíê~íáçåekçnoffåëíêìãéåíommv OMMVLP OOKNKMV UQ pìééêîáëáçåj~åì~äem~ëëéçêíáåö~åçoéáåëìê~ååéfe^ãéåçãéåíffåëíêìãéåíommv OMMVLV OSKOKMV UR pìééêîáëáçåj~åì~äe^ãéåçãéåíkçnrffåëíêìãéåíommv OMMVLNM OSKOKMV UR `çääéåíáîéfåîéëíãéåípåüéãéëpçìêåéäççâe`çåëéèìéåíá~ä^ãéåçãéåíëkçoffåëíêìãéåíommv OMMVLNU OSKPKMV US pìééêîáëáçåj~åì~äe`çåíêçääéêëfe^ãéåçãéåíffåëíêìãéåíommv OMMVLOM OSKPKMV US e~åçäççâ^çãáåáëíê~íáçåekçnpffåëíêìãéåíommv OMMVLOO OPKQKMV UT fåíéöê~íéçoéöìä~íçêóoééçêíáåöe^ãéåçãéåíkçrffåëíêìãéåíommv OMMVLPQ ORKQKMV UV fåíéêáãméêãáííéçoéöìä~íéçp~äé~åçoéåí_~åâ^åíáîáíáéëfåëíêìãéåíommveã~çéàçáåíäóïáíüclp OMMVLPS NKTKMV VM ~ëclpommvlpf e~åçäççâ^çãáåáëíê~íáçåekçnqffåëíêìãéåíommv OMMVLPT OPKTKMV VM açêã~åí_~åâ~åç_ìáäçáåöpçåáéíó^ååçìåíëfåëíêìãéåíommv OMMVLPU OPKTKMV VM pìééêîáëáçåj~åì~äe`çåíêçääéçcìååíáçåëfe^ãéåçãéåíkçoffåëíêìãéåíommv OMMVLQO OPKTKMV VM péåáçêj~å~öéãéåí^êê~åöéãéåíëipóëíéãë~åç`çåíêçäëeoéãìåéê~íáçå`ççéffåëíêìãéåíommv OMMVLQU NNKUKMV VN e~åçäççâ^çãáåáëíê~íáçåekçnrffåëíêìãéåíommv OMMVLQV OQKVKMV VO `çãé~åáéë^åíommse`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëkçpffåëíêìãéåíommv OMMVLRM OQKVKMV VO mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëeiáèìáçáíóffåëíêìãéåí OMMVLRR PMKVKMV VP OMMV `äçëéiáåâëoééçêíáåöfåëíêìãéåíommv OMMVLSP RKNNKMV VQ pìééêîáëáçåj~åì~äe^ãéåçãéåíkçnsffåëíêìãéåíommv OMMVLSQ RKNNKMV VQ pìééêîáëáçåj~åì~äeoéí~áäjéçá~íáçå^åíáîáíáéëoéíìêåfe^ãéåçãéåíffåëíêìãéåíommv OMMVLSR RKNNKMV VQ qêé~íóçñiáëäçåe`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommv OMMVLST OTKNNKMV VR mêìçéåíá~äpçìêåéäççâñçê_~åâëi_ìáäçáåöpçåáéíáéë~åçfåîéëíãéåícáêãëeiáèìáçáíóf OMMVLSU OTKNNKMV VR E`çåëÉèìÉåíá~ä^ãÉåÇãÉåíëFfåëíêìãÉåíOMMV e~åçäççâ^çãáåáëíê~íáçåekçnsffåëíêìãéåíommv OMMVLSV NMKNOKMV VR p~äé~åçoéåí_~åâfåëíêìãéåíomnm OMNMLN OUKNKNM VS e~åçäççâ^çãáåáëíê~íáçåekçntffåëíêìãéåíomnm OMNMLU ORKPKNM VU abmm aéåáëáçåmêçåéçìêé~åçméå~äíáéë cáêëíäêçìöüíáåíçñçêåé J OUKUKMT J oéöìä~íçêóoéñçêãecáå~ååá~äpéêîáåéë~åçj~êâéíë^åíommmflêçéêommte`çåëéèìéåíá~äe~åçäççâ OMMULO OQKNKMU TO ^ãéåçãéåíëffåëíêìãéåíommu aéåáëáçåmêçåéçìêé~åçméå~äíáéëj~åì~ä~åçbåñçêåéãéåídìáçée^ãéåçãéåíffåëíêìãéåíommu OMMULSU QKNOKMU UP e~åçäççâ^çãáåáëíê~íáçåekçnoffåëíêìãéåíommv OMMVLP OOKNKMV UQ m~óãéåípéêîáåéëfåëíêìãéåíommv OMMVLNQ OSKPKMV US pìééêîáëáçåj~åì~äe`çåíêçääéêëfe^ãéåçãéåíffåëíêìãéåíommv OMMVLOM OSKPKMV US qêé~íóçñiáëäçåe`çåëéèìéåíá~äe~åçäççâ^ãéåçãéåíëffåëíêìãéåíommv OMMVLST OTKNNKMV VR e~åçäççâ^çãáåáëíê~íáçåekçnsffåëíêìãéåíommv OMMVLSV NMKNOKMV VR aéåáëáçåmêçåéçìêé~åçméå~äíáéëj~åì~äecáå~ååá~äméå~äíáéëffåëíêìãéåíomnm OMNMLQ ORKOKNM VT obaobpp Gafpm aáëéìíéoéëçäìíáçåw`çãéä~áåíë cáêëíäêçìöüíáåíçñçêåé J NKNOKMN J e~åçäççâ^çãáåáëíê~íáçåekçuffåëíêìãéåíommu OMMULN OQKNKMU TO 22 Handbook Notice 100

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