
"$7PMUNFUFS
$BNFSB .POJUPS
#SJEHF5BQ
/7
"
/7
"
1977528%/(6+227,1*
,I\RXDUHH[SHULHQFLQJSUREOHPVDWWHPSWWRVLPSOLI\\RXUVHWXS7HVW
HDFK FDEOH VHJPHQWVHSDUDWHO\ )RUH[DPSOH WHVWWKH FDPHUD DQG
PRQLWRUWRJHWKHUZLWKRXWWKHRWKHUHTXLSPHQW7KHQDGGLQWKH197
WUDQVFHLYHUV EDFNWREDFN 7HVW HDFK VHJPHQW RI D ORQJ FDEOHUXQ
LQGHSHQGHQWO\$WWHPSWWRLVRODWHWKHSUREOHP
%HORZDUHSUREOHPVWKDWPD\EHHQFRXQWHUHG,IWKHVXJJHVWLRQVEHORZ
DUHQRWKHOSIXORUWKHUHFRPPHQGDWLRQVDUHQRWHIIHFWLYHSOHDVHFDOO
197¶VFXVWRPHUVXSSRUW197FXVWRPHUVXSSRUWFDQEHUHDFKHG
$0WR30367DWRUDW
)$,1725%/855<3,&785(/,77/(2512&2/25
3RVVLEOHFDXVHVLQFOXGH
6KLHOGHG WZLVWHGSDLU FDEOH 9HULI\ WKDW WKH ZLUH LV XQVKLHOGHG
WZLVWHGSDLUFDEOH0XOWLSDLUFDEOHZLWKDQRYHUDOOVKLHOGLV2.
/RQJHUZLUHGLVWDQFHWKDQH[SHFWHG%HVXUHWRLQFOXGHDQ\FRD[
FDEOH WKDW¶V SDUW RI WKLV GLVWDQFH 9HULI\ HQGWRHQG FRQQHFWLYLW\
ZLWK DQ RKP PHWHU 0HDVXUH WKH GLVWDQFH E\ GLVFRQQHFWLQJ WKH
WUDQVFHLYHUV VKRUWLQJ WKH IDU HQG UHDGLQJ WKH ORRS¶V UHVLVWDQFH
DW WKH QHDU HQG 6HH DERYH IRU RKP YV GLVWDQFH UDWLQJV ,I
QHFHVVDU\UHSODFHWUDQVFHLYHUVZLWKFRUUHFWPRGHOVVSHFLILHGIRU
WKLVGLVWDQFH
,QFRUUHFW GLVWDQFH HTXDOL]DWLRQ VHWWLQJ $GMXVW WKH HTXDOL]DWLRQ
FRQWUROVZLWK D PLQL VFUHZGULYHU 195195 RUWKH 19
5,IWKHWUDQVPLWWHULVDQ197YHULI\FRUUHFWHTXDOL]DWLRQ
VZLWFKVHWWLQJ
3RRUFRQQHFWLRQDWDSXQFKEORFNVSOLFHRUFRD[FDEOH5HFKHFN
XVLQJWKHPHWKRGGHVFULEHGLQDERYHRUXVHDZLUHWHVWVHW
6KRUWEHWZHHQFRQGXFWRUVRIWKHWZLVWHGSDLU8VHDQRKPPHWHUWR
ORFDWHWKHVKRUW
7UDQVLHQWSURWHFWLRQGHYLFHVHPSOR\LQJPHWDOR[LGHYDULVWRUV8VH
FDUERQEORFNVJDVGLVFKDUJHWXEHVRU197WUDQVFHLYHUVZ
LWKEXLOW
LQSURWHFWLRQ
&KHFNWKHFDPHUD$UHWKHIRFXVDQGLULVVHWFRUUHFWO\"9HULI\ZLWK
SRUWDEOHPRQLWRU
(;75(0(/<)$,173,&785(
2QO\ IDLQW VKDGRZV RI WKH RULJLQDO SLFWXUH DUH YLVLEOH 2QH RI WKH
WZLVWHG SDLU FRQGXFWRUV LV RSHQ RU WKH ZLUHV DUH VKRUWHG WRJHWKHU
&KHFNZLWKDQRKPPHWHU
29(56$785$7('&2/256+,*+&2175$67*5$,1<
3,&785(722%5,*+772513,&785(
$GMXVWWKHGLVWDQFHHTXDOL]DWLRQDVQHFHVVDU\9HULI\WKDWWKHPRQLWRU
KDVDWHUPLQDWLRQQRWLQ³ORRSWKURXJK´
:2176<1&:,'(:+,7(-$**('$5($6
/RRNVOLNHDVFUDPEOHG&DEOH79VLJQDO&KHFNSRODULW\
:2176<1&72513,&785(
0DNHVXUHWKDW\RXDUHXVLQJXQVKLHOGHGWZLVWHGSDLUZLUH
&KHFNGLVWDQFHHTXDOL]DWLRQVHWWLQJV
)RU LQVWDOODWLRQV ZLWK SDVVLYH QRQDPSOLILHG WUDQVFHLYHUV DW ERWK
HQGV FKHFN IRU JURXQG ORRSV 7KLV PD\ EH GRQH ZLWK DQ $&
9ROWPHWHUDVVKRZQEHORZ
,I WKH YROWDJH LV JUHDWHUWKDQ YROW XVH DQDPSOLILHG UHFHLYHU
VXFKDVWKH195195RU195
$OWHUQDWHO\UHPRYHWKHJURXQGDWRQHHQGXVXDOO\DWWKHFDPHUD
HQG%H VXUHWKDW IORDWLQJ WKHFDPHUD FRQIRUPVWRORFDOUHJLRQDO
DQG1DWLRQDO(OHFWULFDO&RGHV
&KHFNIRUFURVVWDONIURPDVHFRQGYLGHRSDWK'LVFRQQHFWDOORWKHU
YLGHRVRXUFHV,IWKHSUREOHPJRHVDZD\FKHFNIRUDVSOLWSDLURU
XQWZLVWHGZLUH
)$,17675,3(6*/,',1*8325'2:17+(6&5((1
7KHVH DUH FDXVHG E\ FURVVWDON IURP D VHFRQG YLGHR SDWK RU ZLWK
JURXQGORRSVLQLQVWDOODWLRQVHPSOR\LQJSDVVLYHPRGHOVDWERWKHQGV
7R LGHQWLI\ GLVFRQQHFW DOO RWKHU YLGHR VLJQDOV WHPSRUDULO\ ,I WKH
LQWHUIHUHQFHJRHVDZD\FKHFNWKHZLUHWRPDNHVXUHWKHVLJQDOLV
WUDYHOLQJWKURXJKDWZLVWHGSDLU,VWZRZD\YLGHREHLQJVHQWPRUH
WKDQ IWP RYHU&DWHJRU\ RU ZLUH" ,I VR WKHVHQG
DQGUHFHLYHVLJQDOVPD\QHHGWR JRLQVHSDUDWH MDFNHWHGFDEOHV
RUXSJUDGHWR&DWHJRU\ZLUH
1H[WFKHFNIRUJURXQGORRSV6HHDERYH
1232:(5/,*+7217+(19781,7
&KHFNWKHEOXH³SRZHU´/('RQSRZHUHG197XQLWV,IWKHOLJKWLVQRW
RQWKHUHFHLYHULVQRWJHWWLQJSRZHU5HFKHFNWKHSRZHUVRXUFHDQG
FRQQHFWLRQV
,IWKHJUHHQ/('LVRQEXWWKHSRZHU/('LVRIIFKHFNWKDWWKHSRZHU
VXSSO\LVIORDWLQJ*URXQGLQJRQHVLGHRIWKHSRZHULQSXWPD\FDXVH
WKLVFRQGLWLRQ
12*5((1/,*+7129,'(2
7KH 195 195 RU 195 VHULHV UHFHLYHUKXE LV QRW
GHWHFWLQJDYLGHRVLJQDO7KHUHLVDQRSHQRUVKRUWHGFRQQHFWLRQ8VH
DPXOWLPHWHUWRORFDWHWKHIDXOW
*+2676
)DLQW VKDGRZV RI WKH RULJLQDO VLJQDO VKLIWHG WR WKH ULJKW 7KLV LV
FDXVHG E\ DQ LPSHGDQFH PLVPDWFK DORQJ WKH ZLUH 9HULI\ WKDW WKH
PRQLWRULV WHUPLQDWHG ZLWK QRWLQ ³ORRSWKURXJK´ &KHFN WKDW DOO
ZLUHLVXQVKLHOGHGWZLVWHGSDLU7KHKLJKIUHTXHQF\ZLUHLPSHGDQFH
VKRXOGEH&KHFNIRUEULGJHWDSVVHHEHORZHLWKHUE\LQVSHFWLQJ
ZLULQJ FORVHW FRQQHFWLRQV RU LI DYDLODEOH XVLQJ D ³7LPH'RPDLQ
5HIOHFWRPHWHU´7'5VRPHWLPHVFDOOHGD³FDEOHWHVWHU´
,IWKHIDLQWVKDGRZVDUHQRWFRSLHVRIWKHRULJLQDOSLFWXUHEXWIURPWKH
SLFWXUHRIVRPHRWKHUFDPHUDFKHFNIRUFURVVWDON
,VDQ\SRUWLRQRIWKHZLUHXQWZLVWHG"
$UHWKHVLJQDOVIURPWZRFDPHUDVVSOLWEHWZHHQWZRSDLUV"
,VWKHUHDVKRUWEHWZHHQDFRQGXFWRURIRQHVLJQDODQGDFRQGXFWRU
RIDQRWKHU"
Comentarios a estos manuales