Private and Confidential

SERVICE PROVIDER CONTRACT

BETWEEN

BLUSMART MOBILITY TECH PRIVATE LIMITED AND DRIVER

(Last updated on 10 June 2024)

This document is an electronic record in terms of the Information Technology Act, 2000 and rules made thereunder.

Further, this electronic record is generated by a computer system and does not require any physical or digital

signatures. This electronic record is published in accordance with the relevant provisions of the Information

Technology Act, 2000 and rules made thereunder.

1. ELECTRONIC MEDIA

1.1 Please note that (a) the domain name https://blu-smart.com (the “Website”); and (b) the software application

for use on small, wireless computing devices such as smartphones and tablets and also for use on desktop or

laptop computers, including inter alia a driver’s version of the application (“Driver Application”) for the

purpose of these Terms of Use ((a) and (b) hereinafter collectively referred to the “Electronic Media” or

“Platform”) is owned, controlled, managed and/or operated by Blu Smart Mobility Private Limited, a private

limited company incorporated in accordance with the laws of India, either itself and/or through its subsidiaries

or its affiliates (hereinafter collectively referred to as the (“Company” or “Blu Smart”).

1.2 Blu Smart Mobility Tech Private Limited (hereinafter referred to as the (“BSMTPL”) is a subsidiary of the

Company and holds a license under Applicable Law to operate as an Aggregator

2. LEGAL AGREEMENT

2.1 These terms and conditions of use (“Terms of Use”) govern the use and access of the Driver Application for

the purposes of registering the vehicle and offering cab services to user/ riders who make bookings on the

Platform for availing the Transportation Services (defined below) on the Platform; and constitute a legal

agreement ("Agreement") between drivers who approach Blu-Smart to operate electric vehicles obtained

on lease/license basis from fleet companies approved by BSMTPL (“Vehicle Providers”) on the Platform.

2.2 For the purpose of these Terms of Use, “you/yours/yourself” “Driver(s)” shall mean and include all

individuals who are independent third-party service providers and who wish to list such electric vehicles

obtained from Vehicle Providers with BSMTPL on the Driver Application (“Vehicle(s)”), on hire and reward

basis, for the purpose of providing the Transportation Services (defined below) to the User(s) who wish to

avail such services through the Platform. They are persons who are registered and on-boarded with BSMTPL

after conducting a verification that they meet the conditions have necessary licenses to provide

Transportation Services within the City of Operation.

2.3 If you continue to use and/or access Driver Application or provide Transportation Services facilitated by

BSMTPL ’s Platform, you are agreeing to comply with and be bound by the Terms of Use.

2.4 In addition to the aforementioned, your use and access to the Driver Application and provision of the

Transportation Services (defined below) through the Booking(s) (defined below) received via Electronic

Media of the Company, is subject to the guidelines, rules, privacy policy, terms, conditions and/or other

applicable policies and procedures (“BSMTPL Policies”) applicable to such Transportation Service, which

shall be posted on the Electronic Media from time to time. Unless otherwise provided for in any specific

BSMTPL Policy, the BSMTPL Policies shall be deemed to be incorporated into this Terms of Use and shall

be considered as part and parcel of hereof. Therefore, by impliedly or expressly agreeing to be bound by the

from time to time.

2.5 If you do not agree with the Terms of Use, please do not access and use the Electronic Media related to

BSMTPL through all other means.

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2.6 BSMTPL shall not unilaterally suspend, block, discontinue or restrict your use to all or any feature of the

Service or Account or Electronic Media except in cases of breach of the terms of these Terms of Use or Grave

Misconduct. Provided, however, before any action is taken in cases of any breach of these Terms of Use or

where you fail to fulfill your obligations, you will be provided with prior warnings / notices and opportunities

to remedy any issue / breach and/or put in place measures to ensure that such issue or breach does not recur,

in accordance with BSMTPL policies and to the satisfaction of BSMTPL . Further, in the event any

complaint is received raising issues on your conduct or discipline, you will be provided reasonable

opportunity to explain your conduct. In cases of Grave Misconduct, however, BSMTPL shall have the right

to suspend, block, discontinue or restrict your use to all or any feature of the Service or Account or Electronic

Media with immediate effect (and provision of prior warnings / notices, if any, in cases of Grave Misconduct

will be at sole discretion of BSMTPL depending on the seriousness / gravity of the issue). For the purposes

of these Terms of Use, “Grave Misconduct” will mean and include criminal or violent or indecent conduct

or behaviour, fraud, harassment including sexual harassment, willful or multiple disobedience or misconduct,

gross negligence, repeated breach, or breach of Applicable Law.

2.7 BSMTPL reserves the right, to modify or replace, in part or full, any of these Terms of Use in accordance

with this Clause. In the event of any changes made to these Terms of Use, BSMTPL will notify the Driver 7

(seven) business days in advance (Notice Period), unless such change is required to be made by law or

government authority with immediate effect, in which case BSMTPL may not be able to notify you before

effecting such changes. The notification on the revised Terms of Use shall be made available on the Electronic

Media, including inter alia the Driver Application. The Driver is requested to visit the Driver Application to

check the notification and view the updated Terms of Use. Upon such advance notification, the Driver may,

at its discretion, either: (a) choose to accept the revised Terms of Use and continue to provide Transportation

Services through the Electronic Media; or (b) decline the revisions to the Terms of Use thereby choosing not

to provide the Transportation Services through the Electronic Media. Driver’s use of the Electronic Media

and provision of Transportation Services is subject to the most current version of the Terms of Use made

available on the Electronic Media at the time of such use. The Driver can determine when BSMTPL last

modified the Terms of Use by referring to the "Last Updated" legend above.

3. DEFINITIONS

All the defined and capitalized terms in these Terms of Use will have the meaning assigned to them here

below:

3.1 "Account" shall mean the account created by the Driver on the Driver Application for provision of BSMTPL

Services provided by the Company.

3.2 “Aggregator” means a person who has been issued a license under Applicable Law digital intermediary or

market place for a passenger to connect with a driver for the purposes of transportation.

3.3 "Applicable Law(s)" shall mean and include all applicable statutes, enactments, acts of legislature or

parliament, laws, ordinances, rules, by-laws, regulations, notifications, guidelines, policies, directions,

directives and orders of any governmental authority, tribunal, or a court of India including interalia the Motor

Vehicles Act, 1988 and Motor Vehicle Aggregator Guidelines, 2020.

3.4 "Blu Smart" shall mean Blu Smart Mobility Private Limited, a company incorporated under the provisions

of the Companies Act, 2013 and having its registered office at 15th Floor, A Block,Westgate Business Bay,

S. G. Road, Ahmadabad City, Gujarat, India, which expression shall, unless it be repugnant to the context or

meaning thereof, be deemed to mean and include all its successors, affiliates and permitted assigns.

3.5 “BSMPTL” shall mean Blu Smart Mobility Tech Private Limited, a company incorporated under the

provisions of the Companies Act, 2013 and having its registered office at 15th Floor, A Block,Westgate

Business Bay, S. G. Road, Ahmadabad City, Gujarat, India, which expression shall, unless it be repugnant to

the context or meaning thereof, be deemed to mean and include all its successors, affiliates and permitted

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assigns

3.6 “Booking(s)” shall mean a request placed by the Rider, through the Platform , for availing of the

Transportation Services offered on the Platform, to be provided by the Driver, from a particular pick-up

point(s) to the drop of point(s) in the Vehicle.

3.7 "City of Operation" shall mean a city in which the Rider(s) avail and the Driver renders the Transportation

Services respectively.

3.8 "BSMTPL Service(s)" shall mean the provision of technology platform services available on/through the

Electronic Media that enables the User’s operating the Electronic Media, who are desirous of obtaining,

availing, arranging, scheduling Transportation Services offered by independent third party service providers

including inter alia the Driver(s), who are under an agreement with BSMTPL through the Platform of the

company. For avoidance of any doubt, it is clarified that it also includes the facilitation of Transportation

Service between the User and the Driver by BSMTPL through the Platform or booking on the Website, within

the City of Operation, as elaborated in Clause 10.

3.9 “Daily Shift” shall mean the time period after the Log-in on the Driver Application until the Log-out from

the Driver Application on a particular calendar day, during which the driver makes himself available for

provision of Transportation Services to the User(s) making Booking(s) through the Platform. Such Daily Shift

shall include the time period in which the Driver shall charge the respective electric Vehicle or carry out any

such activities ancillary to the provision of Transportation Services or as may be instructed by the Company

from time to time.

3.10 “Driver” shall mean and include all individuals who are independent third-party service providers who are

on-boarded to the Platform by BSMTPL, post verification required under Applicable Law

3.11 “Driver’s Device” shall mean a cellphone or a mobile device which belongs to the Driver, which is of such

make that it has the interface to operate the Driver Application wherein, the Driver shall receive all details

pertaining to the Booking placed by each Rider through the Platform.

3.12 “Driver Account” shall mean the account created by the Driver on the Driver Application for the purpose of

listing each Vehicle utilized by the Driver for the purpose of provision of Transportation Services on the

Driver Application; and entering the Log-in/Log-out time, in respect of each such Vehicle for calculation of

Daily Shift, in respect of which the daily licensee fee.

3.13 “Driver Fee” means, in respect of a Ride, such amount payable by BSMTPLto the Driver for the

Transportation Services provided by the Driver to the Rider(s) subject to the total kilometres travelled during

the Ride based on the actual trip undertaken (i.e., exact kilometres travelled, , change of location during the

trip etc.) or such fee which may change due to any exigencies in certain specific geographical areas (like

curfews, road closures etc.), waiting fee and/or such other charges which may be paid subject to the these

3.14 "Force Majeure Event" shall mean any event arising due to any cause beyond the reasonable control of the

BSMTPL.

3.15 “Log-in” means logging into the Driver Account by the Driver, on the Driver Application wherein the Driver

shall list the Vehicle being utilized for provision of Transportation Services during each Daily Shift.

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3.16 “Log-out” means logging out from the Driver Account onto the Driver Application by the Driver;

3.17 “Operational Standards” shall mean such standards of the Company as specified in Clause 12 attached

herewith, to be adhered to by the Driver towards provision of Transportation Services under these Terms of

Use;

3.18 "Registration Data" shall mean and may include the present, valid, true and accurate name, email ID, phone

number, driver license and/or government registered IDs and such other information as may be required by

BSMTPL from the Driver at the time of registration on the Driver Application.

3.19 “Ride(s)” means each trip which the Driver completes on the assigned Vehicle towards the fulfilment of a

Booking made by a Rider through the Platform, from the pick-up point to the drop off point as desired by the

Rider for such Booking;

3.20 “Ride(s)” means each trip which the Driver completes on the Vehicle towards the fulfilment of a Booking

made by a Rider through the Platform, from the pick-up point to the drop off point as desired by the Rider for

such Booking.

3.21 “Total Ride Fee” or “Ride Fare” means the aggregate amount collected by us in respect of the Ride,

including the technology fee, Driver Fee, waiting fee, location fee, additional fee and/or applicable taxes,

reflected on the Platform/Driver Application or notified to the Rider on the Platform or through the mode of

Booking, wherein the final amount payable by the Rider shall be calculated and notified to the Rider at the

end of each Ride, payable by the Rider through all permissible modes of payment and/or Driver (if paid in

cash), in respect of each Ride towards the Transportation Services availed by the Rider.

3.22 “User(s)” or “Rider(s)” shall mean such third-party users/passengers availing Transportation Services

through the Platform of the Company.

3.23 “Target Daily Rides” means such minimum number of Rides which the Company will endeavor to provide

to the Driver on a daily basis for provision of the Transportation Services to the Riders, which must be

completed by the Driver in any Daily Shift.

3.24 “Term” shall have the meaning ascribed to it in each Clause;

3.25 “Territory” shall mean the geographical area where BSMPTPL holds license under Applicable Law to

operate as Aggregator.

BSMTPL BSMTPL BSMTPL BSMTPL BSMTPL

3.26 "Terms of Use" shall mean these terms and conditions for the Driver.

3.27 “Transportation Services” shall mean the transportation services offered by Drivers and availed by the

User(s) through the Platform , for transport/carriage services provide to be provided by the Driver to the Users

on the Vehicle(s).

3.28 "Vehicle" shall mean the electric vehicle permitted to be used by Aggregator for providing the Transportation

Services under Applicable Law.

4. REGISTRATION AND CREATION OF DRIVER ACCOUNT

4.1 The Driver hereby represents and acknowledges that he/she has attained at least 18 (eighteen) years of age

and is competent to contract under the Applicable Law(s) and thereby can register on the Driver Application

after complying with the requirements of this Clause 4 and by entering their Registration Data.

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4.2 The Driver shall ensure that the Registration Data provided by him/her in the Account is accurate, complete,

current, valid and true and is updated from time to time. BSMTPL shall bear no liability for false, incomplete,

old or incorrect Registration Data provided by the Driver.

4.3 The Driver is aware that his/her usage of the Driver Application and creation of an Account therein is

attributed to registering his/her respective Vehicle(s) leased and/or licensed by the Vehicle Provider as a part

of the calculation of a Daily Shift towards provision of Transportation Services as well as the fee payable to

the Driver for provision of such Transportation Services to the User(s) on the Platform.

4.4 The Driver has represented to BSMTPL that he/she is sufficiently seized of the rightful possession of the

Vehicle which has been leased to him/her by the Vehicle Provider or he/she has the necessary license obtained

from the Vehicle Provider for rightful provision of Transportation Services to the User(s) on the Platform, as

the case maybe for each Driver.

4.5 The Driver has agreed to submit to BSMTPL the proof in support of lease/license/ contract/documents (with

the Vehicle Provider ) or or requisite no objection certificates or permission documents and/or any other

ancillary documents as maybe requested by BSMTPL , for the purpose of proving the right to use such Vehicle

freely without any third party intervention or hindrance towards provision of Transportation Services to the

User(s) on the Platform.

4.6 The Driver is solely responsible for maintaining the accuracy of his/her Registration Data on the Platform

and will be liable for all activities and transactions that occur through the Driver’s Account. It has been agreed

that the Driver shall not authorize any third parties to use his/her Account. The Driver’s Account cannot be

transferred or assigned to a third party. The Company shall not be liable for any third-party claim with respect

to any loss that the Driver may have incurred as a result of someone else using the Driver’s password or

Account, either with or without Driver’s knowledge.

4.7 The Company reserves the right to suspend or terminate Driver’s Account with immediate effect and for an

indefinite period, if it comes to BSMTPL’s notice e that the Registration Data or any other data provided by

the Driver pertaining to his background, qualifications or credentials is incorrect or false, or that the security

of the Driver’s Account has been compromised in any way, or there is a breach of terms and conditions of

these Terms of Use or upon any nauthorized use of Driver’s Account by any third party or for any other

reason the Driver may find just or equitable.

4.8 It is the Driver’s responsibility to check and to ensure that the Driver downloads the correct application for

his/her Driver Device.

4.9 BSMTPL shall not be liable if the Driver does not have a compatible mobile device or if the Driver downloads

the wrong version of the Driver Application for his/her Driver Device.

4.10 In case of any unauthorized use of the Driver’s Account or in case any support is required, Driver shall

immediately inform BSMTPL at support@blu-smart.com.

4.11 In case, the Driver is unable to access his/her Account, the Driver needs to inform BSMTPL at support@blu-

smart.com and make a written request for blocking the Driver Account.

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4.12 BSMTPL reserves the right to modify, terminate or suspend BSMTPL ’s Services available on the Platform

at any time due to any changes in internal policy or due to the Applicable Laws or any breach of these Terms

of Use by the Driver or for any reason whatsoever.

5. OPERATION OF DRIVER ACCOUNT

5.1 On the date of appointment, the Driver shall, pursuant to instructions provided by BSMTPL , register and

enlist himself/ herself on the Driver Application, and shall create a Driver Account by providing the

information requested on the Driver Application and agreeing to these Terms of Use which governs the

relationship between BSMTPL and the Driver as also the Driver’s separate and independent transaction with

the Riders once the Driver agrees to provide Transportation Services to the Rider pursuant to the Bookings

made by such Rider, and the other standards, roles, responsibilities of the Driver for providing the

Transportation Services through the Platform etc.

5.2 The Driver agrees that the information/documents provided by the Driver in respect of creation of the Driver

Account at the time of registration and/or any time thereafter, shall, at all times, be true, accurate, current,

and complete.

5.3 During the Daily Shift, the Driver shall ensure that (a) the Driver is, at all times, logged-in into the Driver’s

Application through his/ her Driver Account on the Driver’s Device; (b) the Driver Application, other internet

portals as mandated and/ or provided by BSMTPL including enabling the Global Positioning System (GPS)

on the Driver’s Device are enabled and are functioning normally on the Driver’s Device, and the Driver’s

Device is connected with the internet and is functioning properly; (c) the Driver’s Device on which the Driver

is accessing and using the Driver Application is always connected with the internet, it has sufficient balance

to make calls or receive calls, and the battery of such handheld device/mobile phone is always fully charged.

5.4 For the purpose of these Terms of Use, the Driver further agrees that the Daily Shift will be calculated on the

basis of the Log-In and Log- Off time clocked by the Driver on the Driver Application (excluding the time

when the Driver logs out for any reasons including charging of Vehicle), the Driver shall register/list the

Vehicle with BSMTPL through the Driver Application prior to provision of Transportation Services offered

on the Platform to the Riders in accordance with these Terms of Use.

5.5 There will be no negative implication on Driver’s work allocation and/or their rating, in the event of Driver

logging back on the Platform after a period of absence.

6. DRIVER’S DEVICE

6.1 For registration on the Driver Application, the device of such model and functionality as may be specified

and notified by BSMTPL to the Driver, the Driver shall bring his own device, the Driver Device. The Driver

hereby agrees that Driver Application on the Driver Device shall be switched on during the

performance/provision of the Transportation Service without being any exceptions whatsoever. The

provisions relating to Driver Device shall be as set out below-

6.2 For registration on the Driver Application, the Driver may bring his own Driver Device, of such model and

functionality as may be specified and notified by BSMTPL to the Driver. In such event in case a request

is received from the Driver, BSMTPL will assist the Driver in installing the Driver Application in the Driver

Device brought by the Driver after BSMTPL verifies that the Driver Device meets the requirements and

specifications as required under Applicable Law by BSMTPL . BSMTPL shall also instruct the Driver about

the use of the Driver Device in respect of the Driver Application and Platform including making the Driver

aware about restrictions related to use any third party application on the Driver Device or any other

devoce to get fake bookings,. If the Driver Device is stolen, the Driver shall ensure that the Driver

Application and his Account is immediately blocked, suspended or deactivated. In such event, the Driver

shall approach BSMTPL ’s designated offices with a new Driver Device for installation of the Driver

Application in the new Driver Device.

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6.3 The Driver shall not use the Driver Device for any illegal or unlawful purposes and shall use the Driver

Device solely in accordance with the terms of these Terms of Use. The Driver shall solely be responsible and

liable for any violations of law committed by the Driver, misuse of the Driver Device and misuse of the sim

card used in the Driver Device.

6.4 In the event the Driver Application is not functioning properly on the Driver Device due to any damage caused

to the Driver Device which is beyond repair due to any act or omission of the Driver, the Driver shall take

steps to change the device and immediately approach BSMTPL ’s designated office with a new Device for

installation of the Driver Application on the new Driver Device. If the Driver is unable to change the damaged

Driver Device BSMTPL shall be entitled to terminate this legal agreement established via these Terms of Use

with immediate effect.

7. DRIVER CONTENT

7.1 Except for the Registration Data or any other data provided, posted, uploaded or submitted by the Driver on

the Electronic Media during the use of any of the service offered through the Electronic Media, BSMTPL

does not want the Driver to, and the Driver should not, send any confidential or proprietary information to

BSMTPL on the Electronic Media or otherwise, unless otherwise is required by Applicable Laws. In

accepting these Terms of Use, the Driver agrees that any information or materials that the Driver or

individuals acting on the Driver’s behalf provide to BSMTPL through the Electronic Media other than the

aforementioned will not be considered confidential or proprietary.

7.2 Blu smart will be entitled to process and transfer Driver’s information as and when it deems fit and it may

store or transfer Driver’s information in order to perform BSMTPL ’s obligations under these Terms of Use,

Company Policies and Applicable Laws.

7.3 The Driver agrees to grant BSMTPL a non-exclusive, worldwide, perpetual, irrevocable, royalty-free, sub-

licensable (through multiple tiers) right to exercise the copyright, publicity, database rights or any other rights

which the Driver has in Driver’s information, in any media now known or not currently known, with respect

to Driver’s information. THE DRIVER AGREES AND PERMITS BSMPTPL TO SHARE DRIVER’S

INFORMATION WITH THIRD PARTIES IN ACCORDANCE WITH THE APPLICABLE LAWS AND

7.4 Further, BSMTPL shall store the information provided by the Driver including without limitation the

recordings of Driver’s calls with any Rider or with BSMTPL ’s executive and the Driver for their conversation

regarding the provision of Transportation Services of BSMTPL or any/all such Transportation Service-related

matters. The Driver shall promptly inform BSMTPL on any change in the information provided by the Driver

to BSMTPL in respect to the Transportation Services provided on the BSMTPL Platform.

7.5 BSMTPL reserves the right, but has no obligation, to monitor the content posted or the programme content

materials posted on the Electronic Media. BSMTPL shall have the right to remove or edit any content that in

its sole discretion violates, or is alleged to violate, any Applicable Law or either the spirit or letter of these

the materials he/she may post on the Electronic Media and in the private messages (as applicable). Please be

advised that such content posted does not necessarily reflect BSMTPL ’s views. In no event shall BSMTPL

assume or have any responsibility or liability for any content posted/shared or for any claims, damages or

losses resulting from use of content and/or appearance of content on the Electronic Media. The Driver hereby

represents and warrants that he/she has all necessary rights in and to all content the Driver provides and all

information it contains and that such content shall not infringe any proprietary or other rights of third parties

or contain any libelous, tortious, or otherwise unlawful information.

8. PRIVACY

8.1 The Driver is expected to provide BSMTPL with certain information and other data as aforesaid that may or

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may not be otherwise publicly available while using the Electronic Media and/or providing Transportation

Services. We will respect the privacy of such data as per our Privacy Policy which is available at https://blu-

smart.com/en-IN/privacyPolicy . We will only collect, use, disclose or process your data in accordance with

our Privacy Policy, which you accept by your continued use of the Electronic Media and/or provision of

Transportation Services. We will share your data with other parties only as set out in our Privacy Policy.

8.2 In addition to and not in contravention of the terms, measures and procedures regarding storing and securing

the data and information on the Electronic Media as stipulated in the Privacy Policy, you acknowledge, accept

and agree that BSMTPL utilizes standard security configurations for securing data and information on the

Electronic Media which is reasonable and sufficient security practice and procedure as per the industry

standard and for the purposes of Information Technology Act, 2000 and the rules and regulations made

thereunder. The Driver agrees that in case of any leakage, destruction, unauthorized access or the like to

information stored on BSMTPL ’s Electronic Media, they waive their right to file a complaint for

compensation under all Applicable Laws.

9. USE OF ELECTRONIC MEDIA

9.1 The Driver agrees, undertakes and confirms that Driver’s use of Electronic Media shall be strictly governed

by the following binding principles:

9.1.1 Driver shall not host, display, upload, modify, publish, transmit, update or share any information that:

(a) belongs to another person and to which Driver does not have any right to; or interferes with

another user's use and enjoyment of the Electronic Media or any other individual's user and

enjoyment of similar services; or

(b)

that is harmful, harassing, blasphemous, defamatory, obscene, pornographic, libelous,

invasive of another's privacy, hateful, or ethnically objectionable, disparaging, relating or

encouraging money laundering or gambling, or otherwise unlawful in any manner whatever,

or unlawfully threatening or unlawfully harassing including but not limited to "indecent

representation of women" within the meaning of the Indecent Representation of Women

(Prohibition) Act, 1986, of another person; or

(d) is patently offensive to the online community, such as sexually explicit content, or content

that promotes obscenity, pedophilia, racism, bigotry, hatred or physical harm of any kind

against any group or individual; or

(e) involves the transmission of "junk mail," "chain letters," or unsolicited mass mailing or

"spamming"; or

(f) infringes upon or violates any third party's rights, (including, but not limited to, intellectual

property rights, rights of privacy (including without limitation unauthorized disclosure of a

person's name, email address, physical address or phone number) or rights of publicity]; or

(g) contains restricted or password-only access pages, or hidden pages or images (those not

linked to or from another accessible page); or

(h) provides material that exploits people in a sexual, violent or otherwise inappropriate manner

or solicits personal information from anyone; or

(i) provides instructional information about illegal activities such as making or buying illegal

weapons, violating someone's privacy, or providing or creating computer viruses; or

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(j) contains video, photographs, or images of another person without his or her express written

consent and permission or the permission or the consent of his/ her guardian in the case of

minor; or

(k) tries to gain unauthorized access or exceeds the scope of authorized access to the Electronic

Media or to profiles, blogs, communities, account information, bulletins, friend request, or

other areas of the Electronic Media or solicits passwords or personal identifying information

for commercial or unlawful purposes from other users; or

(l) engages in commercial activities and/or sales without BSMTPL ’s prior written consent such

as contests, sweepstakes, barter, advertising and pyramid schemes, or the buying or selling

of "virtual" items related to the Electronic Media. Throughout these Terms of Use, our "prior

written consent" means a communication coming from BSMTPL ’s authorized

representative, specifically in response to Driver’s request, and specifically addressing the

activity or conduct for which Driver’s may seek authorization; or

(m) interferes with another user's use and enjoyment of the Electronic Media or any other

individual's user and enjoyment of similar services; or

(n) refers to any website or URL that, in BSMTPL ’s sole discretion, contains material that is

inappropriate for the Electronic Media, contains content that would be prohibited or violates

the letter or spirit of these Terms of Use; or

(o) harm minors in any way; or

(p) is fraudulent or involve the sale of counterfeit or stolen items; or

(q) violates any law for the time being in force; or

(r) deceives or misleads the addressee/ users about the origin of such messages or communicates

any information which is grossly offensive or menacing in nature; or

(s) impersonate another person; or

(t) contains software viruses or any other computer code, files or programs designed to interrupt,

destroy or limit the functionality of any computer resource; or contains any trojan horses,

worms, time bombs, cancelbots, easter eggs or other computer programming routines that

may damage, detrimentally interfere with, diminish value of, surreptitiously intercept or

expropriate any system, data or personal identifiable information or attempt to interfere with

the proper working of the Electronic Media or any transaction being conducted on the

Electronic Media; or

(u) threatens the unity, integrity, defence, security or sovereignty of India, friendly relations with

foreign states, or public order or causes incitement to the commission of any cognizable

offence or prevents investigation of any offence or is insulting to any other nation; or

(v) is false, inaccurate or misleading; or directly or indirectly, offer, attempt to offer, trade or

attempt to trade in any item, the dealing of which is prohibited or restricted in any manner

under the provisions of any Applicable Law, rule, regulation or guideline for the time being

in force; or

(w) creates liability for BSMTPL or causes BSMTPL to lose (in whole or in part) the services of

its vendors.

9.1.2 The Driver shall not use any "deep-link", "page-scrape", "robot", "spider" or other automatic device,

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program, algorithm or methodology, or any similar or equivalent manual process, to access, acquire,

copy or monitor any portion of the Electronic Media or any content, or in any way reproduce or

circumvent the navigational structure or presentation of the Electronic Media or any content, to obtain

or attempt to obtain any materials, documents or information through any means not purposely made

available through the Electronic Media. We reserve the right to bar any such activity as and when

detected or deemed appropriate.

9.1.3 The Driver shall not probe, scan or test the vulnerability of the Electronic Media or any network

connected to the Electronic Media nor breach the security or authentication measures on the

Electronic Media or any network connected to the Electronic Media. The Driver may not reverse

look-up, trace or seek to trace any information on any other user of or visitor to the Electronic Media,

or any other customer of BSMTPL , including any of BSMTPL ’s account not owned by the Driver,

to its source, or exploit the Electronic Media or any Company’s Service or information made

available or offered by or through the Electronic Media, in any way where the purpose is to reveal

any information, including but not limited to personal identification or information, other than

Driver’s own information, as provided for by the Electronic Media.

9.1.4 The Driver agrees he/she will not take any action that imposes an unreasonable or disproportionately

large load on the infrastructure of the Electronic Media or BSMTPL ’s systems or networks, or any

systems or networks connected to the Electronic Media.

9.1.5 The Driver may not use the Electronic Media or any content for any purpose that is unlawful or

prohibited by these Terms of Use, or to solicit the performance of any illegal activity or other activity

that infringes the rights of BSMTPL or others.

9.1.6 The Driver shall not use BSMTPL’s services or Electronic Media in any manner that could damage,

disable, overburden, block or impair any of the server connected to the Electronic Media. The Driver

may not attempt to gain unauthorized access to the services through hacking, password mining or any

other means.

9.1.7 The Driver may not reverse engineer, decompile and disassemble any software used to provide the

Transportation Services to the User(s) via BSMTPL .

9.1.8 The Driver shall not make any negative, denigrating or defamatory statement(s) or comment(s) about

BSMTPL or the brand name or domain name used by BSMTPL or BSMTPL BSMTPL Services

provided by BSMTPL or otherwise engage in any conduct or action that might tarnish the image or

reputation, of BSMTPL or its merchants on Platform or otherwise tarnish or dilute any of BSMTPL

’s trade or service marks, trade name and/or goodwill associated with such trade or service marks,

trade name as may be owned or used by BSMTPL .

9.1.9 The Driver shall not engage in advertising to, or solicitation of, other users of the Electronic Media

to buy or sell any products or services, including, but not limited to, services related being displayed

on or related to the Electronic Media. It shall be a violation of these Terms of Use to use any

information obtained from the Electronic Media in order to harass, abuse, or harm another person, or

in order to contact, advertise to, solicit, or sell to another person outside of the Electronic Media.

9.1.10 The Driver understands that BSMTPL has the right to disclose any information (including the identity

of the persons providing information or materials on the Electronic Media) as necessary to satisfy

any law, regulation or valid governmental request under Applicable Law. This may include, without

limitation, disclosure of the information in connection with investigation of alleged illegal activity or

solicitation of illegal activity or in response to a lawful court order or subpoena. In addition, BSMTPL

can (and Driver hereby expressly authorize BSMTPL to) disclose any information about Driver to

law enforcement or other government officials, as it, in BSMTPL’s sole discretion, believe necessary

or appropriate in connection with the investigation and/or resolution of possible crimes, especially

those that may involve personal injury.

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9.1.11 It is possible those other users (including unauthorized users or “hackers”) may post or transmit

offensive or obscene materials on the Electronic Media and that Driver may be involuntarily exposed

to such offensive and obscene materials. It also is possible for others to obtain personal information

about Driver on the public forum due to Driver’s use of the Electronic Media, and that the recipient

may use such information to harass or injure the Driver. BSMTPL does not approve of such

unauthorized uses but by using the Electronic Media. The Driver acknowledges and agrees that

BSMTPL shall not be responsible for the use of any personal information that the Driver publicly

discloses or shares with others on the Electronic Media. The Driver should carefully select the type

of information that he/she publicly discloses or shares with others on the Electronic Media, or from

the Electronic Media on other social platforms (e.g., but not limited to Facebook).

9.1.12 BSMTPL shall have all the rights to take necessary action and claim damages that may occur due to

Driver’s involvement/participation in any way through Driver or through group/s of people,

intentionally or unintentionally causing hindrance in provision of BSMTPL Services.

9.1.13 BSMTPL ’s performance of these Terms of Use is subject to existing laws and legal processes of

Government of India, and nothing contained in the Terms of Use is in derogation of BSMTPL 's right

to comply with law enforcement requests or requirements relating to Driver’s provision of

Transportation Services or information provided to or gathered by BSMTPL with respect to such

provision or performance. The Driver agrees that BSMTPL may provide details of Driver’s use of

the service to regulators or police or to any other third party, or in order to resolve disputes or

complaints which relate to the service, at BSMTPL’s complete discretion.

10. BSMTPL SERVICES

10.1 The Electronic Media is a technological platform that enables and permits the User(s)/Rider(s) to arrange,

obtain and avail the Transportation Services offered by the Drivers through the Electronic Media. It has been

agreed between the parties that upon booking of Transportation Services through the Electronic Media, the

arrangement constitutes a separate and bilateral association between the User/Rider and the Driver. It is

hereby clarified that for the purpose of facilitation of interaction, communication and transaction between the

Driver and the User is an independent and separate transaction between such Driver and User and Electronic

Media is only acting as an intermediary service provider and/or facilitator for the purpose of facilitation of

interaction, communication and transaction between the Driver and the User; and hence, BSMTPL shall not

be liable and responsible for any and all liabilities, losses, claims and damages that may arise out of or in

connection with the interaction, communication and transaction between the Driver and the User and the

Driver agrees to indemnify BSMTPL in this regard.

10.2 You hereby acknowledge you are not an employee, agent, representative, contractor, adviser, staff member

of BSMTPL and BSMTPL has no responsibility for any act, omission, advice, service, representation, etc. of

yours.

10.3 By using the Driver Application, the Driver further agrees that:

10.3.1 The Driver will not use an account that is subject to any rights of a person other than the Driver

without appropriate authorization;

10.3.2 The Driver will not use the Electronic Media for unlawful purposes or carry any materials equipment

or material that is prohibited under the Applicable Law or the use of which can be used for any illegal

purposes/activities;

10.3.3 The Driver will not try to harm the User, Electronic Media or BSMTPL ’s network in any way

whatsoever or cause any damage to the Vehicle;

10.3.4 The Driver will provide BSMTPL with such information and documents which BSMTPL may

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reasonably request;

10.3.5 The Driver will only use an authorized network to which it has access to for the purpose of availing

service;

10.3.6 The Driver will comply with all Applicable Law while using the Electronic Media or provision of

Transportation Service;

10.3.7 The Driver is aware of and shall comply with the Information Technology Act, 2000 and the rules,

regulations and guidelines notified thereunder.

11. GENERAL ROLES AND RESPONSIBILITIES OF THE DRIVER

11.1 The Driver shall, at all times, (a) comply with all the Applicable Laws related to driving of a vehicle,

including but not limited to Motor Vehicles Act, 1988 (“MV Act”) and comply with all the Applicable Laws

pertaining to driving license and (b) adhere to all the rules, regulations and guidelines as applicable to on him/

her in respect of driving a four wheeler electric vehicle including inter alia the traffic rules and standards and

guidelines pertaining to safety of the driver and other person travelling in such four wheeler electric vehicles’

and (c) abide by the Operational Standards as stipulated by under these Terms of Use.

11.2 The Driver shall ensure that he/ she has all the documents necessary for driving electric vehicle as mandated

under the Applicable Laws and, at all times, shall hold and keep updated/renewed driving license and copies

of registration certificate and insurance policy of the Vehicle and permits as maybe handed over by the

Vehicle Provider for the purpose of driving the Vehicle(s) (“Necessary Documents”). If the Driver fails to

carry the Necessary Documents and it results in any loss, damage or harm to BSMTPL ’s reputation or the

police issues a challan towards Driver’s negligence or the Rider cancels the Ride, BSMTPL shall reserve the

right to charge the Driver genuine pre-estimated compensation of an amount equivalent to the cancellation

fee of such Ride being cancelled and/or seek legal recourse towards such negligence by the Driver.

11.3 The Driver shall ensure that the Ride Fare is correctly collected at the end of each Ride from the Rider upon

completion. In case the Ride Fare is paid by the Rider through other modes of payment, chosen by the Rider

on the Platform, the Driver shall check for a notification of receipt of correct payment for such Ride on the

Driver Application after completion of any payment by the Rider.

11.4 The Driver shall at all times be expected to maintain a record of the payments collected on behalf of BSMTPL

in cash, and shall intimate details of such collections to BSMTPL in the Driver Application and Driver

Account. Prior to commencement of a Ride, the Driver shall be expected to carry change to be paid to each

Rider at the end of each Ride, .

11.5 In the event, the Rider opts for payment of the Ride Fare through the payment facility as may be provided on

the Platform, then the Driver shall ensure that any outstanding Ride Fare (if any) due at the end of the Ride

is collected from the Rider in cash collect on behalf of BSMTPL and is handed over to BSMTPL.

11.6 In the event, the Rider opts for payment of the entire or partial Ride Fare by cash, then (i) the Driver shall

collect such Ride Fare paid in cash from the Riders on behalf of BSMTPL ; (ii) remit/ return such collected

amount of the Ride Fare made in cash to BSMTPL in the manner as determined by BSMTPL .

11.7 It is hereby agreed between the parties that the Driver shall be entitled to payment for the performance of the

Transportation Services in the manner as provided under Clause 13 of these Terms of Use, only and not

otherwise. Any misuse or unauthorized use of the collected amount of the Ride Fare made in cash by the

Rider to the Driver shall result in initiation of legal action against such Driver byBSMTPL.

11.8 In the event, the Rider is making entire payment or part payment in cash for the Ride Fare, the Driver hereby

acknowledges and agrees that BSMTPL shall be responsible for settling any payment related disputes

between the Rider and the Driver. In case of any conflict or dispute with the Rider, the Driver shall seek

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instructions from BSMTPL and take any action or decision in the matter based on BSMTPL advice on the

issue.

11.9 The Driver will hold all the documents and records including documents and records pertaining to (a) Ride

Fare collected by the Driver from the Riders, and (b) any toll tax, parking charges, parking fees or any such

fee paid by the Rider towards provision of Transportation Services in respect of performance his/her

obligations under these Terms of Use. The Driver shall be obliged to share details of toll taxes, parking

charges, parking fee, pick and drop fee etc. to the rider in case any rider seeks details of these extra

charges.

11.10 The Driver agrees that upon reasonable notice, the authorized representative of BSMTPL may ask the Driver

to present such documents or records to inspect such documents or records maintained by the Driver.

11.11 In case of inspection of documents and records made in respect of collection of payment of Ride Fare reveals

any discrepancy, then the Driver will pay such remaining amount to BSMTPL, failing which, BSMTPL may

initiate any legal action(s) against the Driver.

11.12 The Driver understands that in case it does not have an option to not respond to of a scheduled Ride or a

Booking appearing on Driver Application without approval of the BSMTPL, who shall take a final call on

whether the Booking should be cancelled or completed (by assigning a different driver for such Booking).

The Driver shall immediately inform BSMTPL in case Driver is unable to respond to any Booking for any

scheduled Ride. Further, the Driver agrees that such any refusal for completion of a scheduled Ride or a

Booking by the Driver or the Rider due to any delays by the Driver, may lead to a deduction in the form of

withholding of part or whole of the Daily Adjusted Consideration Amount (defined below) by the Company.

11.13 The Driver agrees that he/ she shall not (a) refuse any the Ride assigned to him/ her on the Driver Application;

and (b) refuse to start/complete the Ride and/ or indicate/ communicate in any manner to the Rider that he/

she will not pursue such Ride. Further, the Driver agrees to not pick up or drop off any unauthorized riders

who are not sourced via the Platform.

11.14 The Driver hereby agrees that any complaint(s) made by the Riders regarding the conduct and/ or behaviour

of the Driver will be considered to be a breach of the obligations by the Driver hereunder for which Company

shall not be responsible in any manner and, if the nature of such complaint is serious, then BSMTPL may,

after conducting an investigation take action in cases where the Driver is held liable, which could result in

termination of this arrangement and/ or restrict the use and access of the Driver from the Driver Application

and/ or BSMTPL shall be entitled tot initiate any legal action in this regard. Provided, however, the Driver

will be provided with reasonable opportunity to explain their case and conduct before any action is taken

against the Driver in accordance with Clause 2.6 of these Terms of Use.

11.15 The Driver shall be solely responsible for: (a) any failure to complete any Ride which is accepted/ started by

the Driver; (b) any failure to pick up Rider(s) on the pick-up time from the pick-up point; (c) any act or

omission on the part of the Driver including any rash and negligent driving, driving under the influence of

alcohol/drugs, verbal, physical or harassment of any nature; (d) any violation or non-adherence under any

Applicable Law; (e) any nuisance or damage caused to the property of Company by the Driver or any

misbehaviour with BSMTPL representatives; misbehaviour shall include within its purview using abusive

language, causing physical harm and making indecent gestures; (f) any physical and/or mortal danger caused

to the Riders during the Daily Shift; (g) any delay, for such time as may be determined by BSMTPL , caused

to the Rider(s) in respect of the Ride, pick up time and drop time; (h) charging in excess of the Ride Fare

from the Rider; and (i) failure to adhere to the Operational Standards. The Driver hereby waives and expressly

releases BSMTPL , for and in respect of any claims which may be made by the third-party to BSMTPL ,

arising out of or in connection with any of the acts specified above.

11.16 The Driver shall be liable for any loss and/ or damage caused to any third party and/or Vehicle on account of

accident, whether or not the same is due to negligence caused by the Driver or any third party, during the time

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when the Vehicle is supposed to be in control of Driver or during a Daily Shift as per the terms of these Terms

of Use.

12. OPERATIONAL STANDARDS FOR PERFORMANCE OF TRANSPORTATION SERVICES

12.1 The Driver covenants that he/she shall at all times abide by these Terms of Use and the obligations stated

herein and/or as stipulated by BSMTPL from time to time. In any circumstance, the Driver fails to adhere to

the Terms of Use and the obligations stated, while providing Transportation Services to the Riders, the Driver

shall, in addition to the rights and remedies available under law, be liable to pay to BSMTPL a genuine pre-

estimated compensation of an amount, as determined by BSMTPL on case-to-case basis, but in no event will

such compensation exceed an amount of Rs. 10,000 (“Fine(s)”).

12.1.1 The Driver shall ensure and confirm that he understands the language of the Driver

Application/Platform and shall ensure that he/she chooses the language that he bests understands

from amongst the languages that the Driver Application /Platform supports.

12.1.2 The Transportation Service provided through the Platform by the Driver shall be of the highest quality

as per industry standards and in accordance with the oral and written requirements of BSMTPL . The

Driver shall be liable for any loss caused to BSMTPL and/or the Rider due to negligence of the Driver

in the performance of the Transportation Service.

12.1.3 The Driver shall provide the Transportation Service to the Rider in a courteous, effective and timely

manner.

12.1.4 The Driver shall ensure registration of Vehicle at all times and shall hold and keep updated / renewed

all licenses, insurance and permits necessary for the use of Vehicle on the Platform.

12.1.5 The Driver shall not undertake or assist in any unlawful or illegal activity while performing

Transportation Services.

12.1.6 The Driver shall not allow unauthorized persons to drive the Vehicle. BSMTPL reserves the right to

take any action at its sole discretion for any violation by the Driver, which may extend to but not

limited to termination an/or other legal action.

12.1.7 The Driver shall ensure the safety and security of the Riders, his own self and that of the Vehicle at

all times during the daily shift.

12.1.8 The Driver shall immediately bring to the notice of BSMTPL any deviation from the provision of the

Transportation Service/s as required under the terms of these Terms of Use, including but not limited

to any accidents, damage to life or property.

12.1.9 The Driver agrees that any breach of these Terms of Use by him/her is likely to cause BSMTPL

substantial and irreparable damage and therefore, in the event of any such breach, in addition to such

other remedies which may be available BSMTPL shall have the right to specific performance and

injunctive relief.

12.1.10 The Driver shall ensure that he is not using the Driver Device for any purpose other than for providing

Transportation Service in the manner provided under these Terms of Use. The Driver shall ensure

that the Driver Device is not busy for long, unavailable or switched off while the Vehicle is being

plied on the Platform.

12.1.11 The Driver shall not use / access video / interactive content on the Platform when the Driver is driving

the Vehicle. However, during halts / stops requested by the Riders, Driver may access video /

interactive content on the Platform, provided that the Driver shall ensure that such access / use during

halts / stops doesn’t lead to deficiency of Transportation Service or negligence towards the Rider.

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12.1.12 On allotment of a Booking in response to a request on the Platform, the Driver shall ensure that he/she

gets enroute to the pick up point and shall endeavour that the Vehicle arrives at the pick up point,

prior to the pick-up time.

12.1.13 The Driver shall ensure that the Rider pays the Total Ride Fee. In the event, the Rider pays the Total

Ride Fee by cash for the Transportation Services, the Driver shall collect the Total Ride Fee and remit

the same to BSMTPL in the manner solely determined by BSMTPL .

12.1.14 The Driver will have a functioning mobile number and also have the ability to read text messages

sent by BSMTPL, regarding the Rider details and to convey Rider’s feedback.

12.1.15 In the event any leaves his/her property in the Vehicle, the same shall not be pilfered or tampered

with by the Driver and shall be reported immediately by the Driver directly to BSMTPL . In the event

the Driver pilfers or tampers with the property of the Rider, the Driver shall be solely liable for any

damages claimed by the Rider and BSMTPL may at its sole discretion terminate the Driver’s

registration and disable the Driver’s access to the Driver Application. BSMTPL shall in no event be

liable for loss of or damage caused to the property of the Rider.

12.1.16 Driver hereby acknowledges and agrees that BSMTPL shall alone be responsible for settling any

payment related issues between Rider and Driver. In case of any conflict, the Driver shall seek

instructions from BSMTPL. The Driver agrees that the decision taken by BSMTPL shall be final and

binding on the Driver in the aforesaid case.

12.1.17 The Driver shall make himself/ herself available for such trainings as BSMTPL may be required to

organize pursuant to Applicable Law or as BSMTPL may deem necessary from time to time.

12.1.18 The Vehicle shall be the sole responsibility of the Driver and the Driver shall be liable or responsible

for any loss or damage to the Vehicle caused by a Rider or any other third party for any reason

whatsoever based on terms and conditions agreed with Vehicle Provider.

12.1.19 The Driver shall not drive rashly, shall follow traffic regulations and all Applicable Laws during the

performance of the Transportation Services, wear seat belt, not consume liquor / cigarette / bidi, or

any other kind of intoxicant while performing the Service/(s) and shall have and hold a valid driving

license and registration/insurance papers for the Vehicle at all times. The Driver shall not take any

personal calls except in the event of an emergency, without prejudicing the safety of the Vehicle and

the Rider. Driver shall take all calls from the Rider and BSMTPL only after stopping the Vehicle at

an appropriate location to take the call, without being a hindrance to the traffic around him or without

violating any traffic rules.

12.1.20 The Driver understands that denying or not honoring a scheduled Booking appearing on Driver

Application by the Driver, is prohibited except in exceptional circumstances based on a justifiable

explanation provided by the Driver to BSMTPL , wherein BSMTPL shall take a final call on whether

the Booking should be cancelled or completed (by assigning a different driver for such Booking).

The Driver shall immediately inform BSMTPL in case it is not in a position to honor the scheduled

Booking by the Driver or the Rider. Further, the Driver agrees that such denial or refusal for

completion of a scheduled Booking by the Driver or the Rider due to any delays by the Driver, may

lead to a deduction in the form of withholding of part or whole of the Daily Adjusted Consideration

Amount (as defined in Clause 13.3) by BSMTPL .

12.1.21 The Driver agrees that he/ she shall not (a) deny any the Booking assigned to him/ her on the Driver

Application; and (b) Refuse to start/complete the Booking and/ or indicate/ communicate in any

manner to the Booking that he/ she will not pursue such Booking.

12.1.22 The Driver shall, at all times, ensure the safety and security of the Riders and of the assigned Vehicle.

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In case of any accident, damage to life or property, the Driver shall bring the same to the immediate

notice of BSMTPL as well as BSMTPL . Additionally, the Driver shall ensure that a first information

report (“FIR”) in relation to the accident or casualty is filed by the Driver with the nearest police

station in the local jurisdiction within 2 (Two) hours from the time of accident/casualty.

12.1.23 The Driver shall be solely responsible for:

(a) any failure to complete a Booking accepted by the Driver;

(b) any failure to pick up Rider(s) at the allotted time and/or place;

physical or harassment of any nature;

(d) any violation or non-adherence to the Applicable Law by it;

(e) any nuisance or damage caused to the property of BSMTPL by the Driver or any misbehavior

with BSMTPL representatives; misbehavior shall include within its purview using abusive

language, causing physical harm and making indecent gestures;

(f) any physical and/or mortal danger caused to the Rider whilst using or in connection with the

Transportation Service;

(g) any delay of more than 10 (ten) minutes in reaching the Rider(s) except for cases where

delay is on account of late assignment of Ride by BSMTPL;and

(h) charging excess Total Ride Fee from the Rider or charging the Rider more than what is

displayed on the Driver App.

12.1.24 The Driver, shall not either directly or indirectly:

(a) engage in any conduct that damages the reputation or causes inconvenience in any manner,

to BSMTPL; or

(b) be the reason for BSMTPL to be a part of any negative publicity.

12.1.25 The Driver hereby agrees that any complaint/s by Rider regarding the Vehicle or Driver will be

considered to be a breach of the obligations by the Driver hereunder for which BSMTPL shall not

be responsible in any manner.

12.1.26 Driver will maintain all relevant records relating to the Transportation Services provided by Driver

and payments collected. Upon reasonable notice, BSMTPL may audit, or may appoint a qualified

independent auditor to audit, the records of the Driver to verify the accuracy of the amount of

payments collected by the Driver. If such audit reveals any discrepancies with respect to the payment

collected and submitted to BSMTPL , then in addition to BSMTPL retaining the right to exercise

other remedies, may require the Driver to promptly pay BSMTPL an amount equal to the discrepancy

and may ask for an additional amount as Fine from the Driver.

12.1.27 BSMTPL will have no objection in the Driver using a Vehicle which has a specified brand name and

logo/sticker on the Vehicle provided by the Vehicle Provider..

13. PAYMENT

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13.1 The Company shall endeavour to provide Rides to the Driver in respect of a particular Daily Shift towards

the performance of the Transportation Services in a Daily Shift. The Driver shall be entitled to receive

incentives linked with targets achieved related to trips undertaken, on a weekly basis (“Daily Commitment

Amount”).

13.2 In respect of the provision of the Transportation Services during a Daily Shift by the Driver to the Riders, the

Driver shall be entitled to receive from BSMTPL the aggregate amount arrived at after cumulating the Driver

Fee collected in respect of all the Rides successful completed by the Driver in a particular Daily Shift (“Daily

Earnings”).

13.3 The Company shall pay to the Driver in respect of each Daily Shift, the sum which is higher of (i) the sum

arrived at after deducting the amount paid by BSMTPL to the Vehicle Provider towards the license fee/lease

rent payable in respect of the Vehicle and any other amounts due and payable by the Driver under the terms

of the agreement/arrangement entered into between the Driver and the Vehicle Provider (including, inter alia,

on account of breach of provisions contained here, liquidated damages, compensation for repairs and

accidents etc.) in respect of which the driver has issued and undertaking in favour of the Vehicle Provider in

accordance with driver lease agreement from the Daily Earnings; or (ii) Daily Commitment Amount (“Daily

Adjusted Consideration Amount”).

13.4 The Company shall reconcile its account and records pertaining to the daily license fee amount and Daily

Earning on or before the end of every week for the previous week. Pursuant to the same, BSMTPL will make

payment to the Driver of the aggregate amount of Daily Adjusted Consideration Amount calculated in respect

of each Daily Target Ride multiplied by the number of Daily Shifts undertaken by the Driver in a calendar

week (“Driver Weekly Consideration Amount”). The Driver Weekly Consideration Amount shall include

Ride related incentives including bonuses on account of quality of service, safety, referral, etc.. The Company shall pay

to the Driver, on or before the end of every week for the previous week, the Driver Weekly Consideration

amount after deducting or adjusting the any payment which accrues or becomes due from the Driver to

BSMTPL (including, inter alia, on account of the Fine(s) or any breach by the Driver of terms of these Terms

of Use which entitle BSMTPL to any compensation and/or an indemnity claim).

13.5 In case the Driver disputes Daily Adjusted Consideration Amount/Driver Weekly Consideration Amount or

has any objection pertaining to the payment and settlement thereof, the Driver shall immediately notify

Company of the same and such dispute shall be resolved by the driver Grievance Officer (defined below) of

BSMTPL within a period of 72 hours .

13.6 The Driver hereby expressly authorizes BSMTPL to set-off, deduct and withhold from the any payments to

be made, due or to become due and payable to the Driver under and in accordance with these Terms of Use,

any amount that is due (i) from the Driver to BSMTPL under the terms of these Terms of Use including,

inter alia, payment of Fine, cancellation of the Ride, liquidated damages, or those on account of breach of any

terms of these Terms of Use, as determined by BSMTPL ; and/or (ii) from the Driver to the Vehicle Provider

towards the license fee/lease rent payable in respect of the Vehicle and any other amounts due and payable

by the Driver to the Vehicle Provider in terms of and under the terms of the agreement/arrangement entered

into between the Driver and the Vehicle Provider (including, inter alia, on account of breach of provisions

contained here, liquidated damages, compensation for repairs and accidents etc.), in respect of which the

Driver has issued an undertaking in favour of the Vehicle Provider.

13.7 The following terms shall apply to any/all payments as maybe due and payable to the Driver by BSMTPL or

settling dues:

13.7.1 All payments due to the Driver shall be made through NEFT/RTGS etc., as mutually agreed from

time to time. The Driver shall provide his/her bank account details to BSMTPL for the ease of

transfer of any/all payments due to the Driver by BSMTPL .

13.7.2 You authorize BSMTPL to make deductions from the Driver Fee which includes the following:

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13.7.3 Tax Deduction at Source (TDS) as per the Income Tax Act, 1961, where applicable;

13.7.4 Service tax and other applicable taxes.

13.7.5 The terms in this Clause are subject to change and will be communicated to the Driver via SMS/call

to registered mobile number/messages on the Driver Application

13.7.6 BSMTPL reserves the right to change the rates and payment terms between the Driver and BSMTPL

mentioned in this Clause at any given point in time, which shall be notified to the Driver.

14. DISCLAIMERS, WAIVER AND RELEASE

14.1 Except for BSMTPL ’s limited role in processing payments BSMTPL is not involved in any underlying

transaction between the Rider, Driver, any other customer, merchant, bank, payment processor, payment

gateway or other third party.

14.2 The service is provided on an "as is" and "as available" basis. BSMTPL disclaims all warranties of any kind

whether express or implied including without limitation, any representation or warranty for accuracy,

availability, continuity, uninterrupted access, timeliness, sequence, quality, performance, security,

merchantability, fitness for any particular purpose, non-infringement or completeness. Without prejudice to

the forgoing paragraph, BSMTPL does not warrant that:

14.3 This Website: information, content, materials, product (including software) or BSMTPL Services included

on or otherwise made available to the Driver through the Website; their servers; or electronic communication

sent from BSMTPL are free of viruses or other harmful components; and

14.4 Nothing on the Website will constitutes, or is meant to constitute, advice of any kind.

14.5 The Driver furthermore acknowledges and accepts that BSMTPL may not encrypt any content or

communications from and to our Electronic Media.

14.6 You understand and acknowledge that BSMTPL disclaims and shall disclaim all representations and

warranties to the Rider, of any kind, whether express or implied as to condition, suitability, quality,

merchantability and fitness for any purposes in respect of any and all Vehicles of the Driver that are used by

the Riders as a part of BSMTPL BSMTPL Services and Transportation Services offered by the Driver through

the Platform.

14.7 THE EXCHANGE OF INFORMATION, PROVISION OF SERVICES, TRANSACTION BY AND

BETWEEN THE DRIVER AND RIDER IS DONE AT YOUR SOLE RISK, AND HENCE YOU AGREE

THAT THE COMPANY SHALL BE IN NO EVENT LIABLE FOR ANY INJURY, LOSSES, CLAIM,

DAMAGE OR ANY SPECIAL, EXEMPLARY, PUNITIVE, INCIDENTAL OR CONSEQUENTIAL

DAMAGES OF ANY KIND, WHETHER BASED IN CONTRACT, TORT OR OTHERWISE, WHICH

ARISES OUT OF OR IS ANY WAY CONNECTED WITH THE AFORESAID.

14.8 IN THE EVENT OF A DISPUTE BETWEEN THE DRIVER AND THE RIDER REGARDING ANY

TRANSACTION CONDUCTED VIA THE ELECTRONIC MEDIA, BOTH THE RIDERS HEREBY

RELIEVES THE COMPANY, ITS AFFILIATES, THEIR RESPECTIVE OFFICERS, DIRECTORS,

SHAREHOLDERS, EMPLOYEES, SUB-CONTRACTORS AND AGENTS FROM ALL MANNER OF

ACTIONS, CLAIMS OR DEMANDS AND FROM ANY AND ALL LOSSES (DIRECT, INDIRECT,

INCIDENTAL OR CONSEQUENTIAL), DAMAGES, COSTS OR EXPENSES, INCLUDING, WITHOUT

LIMITATION, COURT COSTS AND ATTORNEYS' FEES, WHICH A RIDER MAY HAVE AGAINST

THE OTHER.

14.9 THE AFORESAID, DISCLAIMERS, WAIVERS, RELEASES, LIMITATIONS AND EXCLUSIONS

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WILL APPLY REGARDLESS OF WHETHER THE CAUSE OF ACTION OR THE LIABILITY ARISES

IN LAWS, CONTRACT, TORT OR OTHERWISE.

15. COMMUNICATION

15.1 When Driver uses the Driver Application on BSMTPL ’s Platform or send emails or other data, information

or communication to BSMTPL , the Driver agrees and understand that he/she are communicating with

BSMTPL through electronic records and Driver consents to receive communications via electronic records

from BSMTPL periodically and as and when required. BSMTPL may communicate with Driver by email

or by such other mode of communications, electronic or otherwise.

15.2 Driver hereby expressly consents to receive communication from BSMTPL through registered phone

number and/or e-mail id.. Driver agrees that any communication so received by from BSMTPL will not

amount to spam, unsolicited communication or a violation of registration on the ‘national do not call registry’.

15.3 By registering with BSMTPL , Driver hereby agrees to (i) provide Information that BSMTPL has a legal

duty to request from a Driver on account of the Know Your Customer norms under Applicable Laws including

without limitation your Permanent Account Number (PAN); and (ii) undertake due diligence and update

Yourself on Applicable Laws that may have implications on Your liability as a Driver.

15.4 Driver acknowledges and agrees that Information may be transferred or stored at a place identified by

BSMTPL, in order to perform BSMTPL ’s obligations under these Terms of Use.

16. INDEMNIFICATION

16.1 In addition, and not in derogation of the specific indemnities provided by you to BSMTPL under these Terms

of Use and/or Company Policies, you agree to indemnify, defend and hold harmless BSMTPL and its

affiliates, officers, directors, employees, consultants, representatives, shareholders, contractors, users and

agents etc. (“Indemnified Parties”) against any/all losses, liabilities, claims, damages, demands, costs and

expenses (including legal fees and disbursements in connection therewith and interest chargeable thereon)

arising out of or in connection with any claim, suit, action, or other proceeding brought against Indemnified

Parties, to the extent such Losses are based on or arising out of or in connection with: (a) any breach or non-

performance or non-compliance of any of the Terms of Use and/ or other terms and conditions of Platform

with respect to use and access of the Platform and/or providing Transportation Services on/through the

Platform; (b) for truthfulness and correctness of the information provided by you at the time of registration

and/ or providing the Transportation Services; (c) any claim which the Rider and/or any third party may have

with respect to interaction, communication, dealing, dispute, and transaction between you and the Rider

including without limitation any damage to the Vehicle, injury to himself/herself, the Rider, pedestrians

and/or other people on road; (d) any claim of third party due to, or arising out of, or in connection with, your

use of the Platform and/ or providing Transportation Services to the Rider; and/or (e) breach of any third party

rights (including, but not limited to, claims in respect of defamation, invasion of privacy, or infringement of

any other intellectual property right) by you.

16.2 Your aggregate liability arising out of or in connection with these Terms of Use will not exceed a sum of Rs.

10,000 (Indian Rupees Ten Thousand only), provided however,

(i) the foregoing limit does not apply to the extent any liability results from your non-payment of

amounts due to BSMTPL (if any), Grave Misconduct, breach of Clauses 11.16, 16.1 (c) and 16.1 (e)

above, and your wilfull misconduct or gross negligence (including drinking and driving, driving

recklessly without due care, knowingly operating the Vehicle that is not safe to be driven in given

area or circumstance, intentionally damaging the Vehicle or property), and

(ii) to the extent any claim is covered by insurance obtained by BSMTPL, your liability will be

proportionately reduced to the extent of insurance amounts recovered.

Private and Confidential

17. LIABILITY

17.1 In addition to the indemnification rights of BSMTPL under these Terms of Use, BSMTPL shall also be

entitled to such other remedies available under Applicable Laws.

17.2 Unless expressly provided hereunder, BSMTPL shall not be responsible or liable for any loss or damage,

howsoever caused or suffered by the Driver arising out of the use of BSMTPL ’s Service offered by BSMTPL

to the Driver directly or indirectly, for any reason whatsoever, including but not limited to damage or loss

caused to the Driver as a result of a Rider’s non-compliance, or other circumstances whether or not beyond

the control of BSMTPL or any person or any organization involved in the above mentioned circumstances.

Provided, however, it is clarified that:

(i) BSMTPL shall ensure, to the extent reasonable, that the Driver Application is available and

accessible to the Driver. In the event that a Driver is unable to log-in to the Driver Application due

to malfunction of such application, or related network terminal or system, the Driver may bring this

to the notice to BSMTPL 's representatives. Subject to investigation of such malfunction, BSMTPL

shall compensate the Driver to the extent of the monetary loss suffered, and

(ii) the Driver shall not be liable to compensate BSMTPL or the Rider for any losses that may arise due

to incorrectly placed voice instructions, malfunction, partial or total failure of any network terminal,

data processing system, computer tele-transmission or telecommunications system or other

circumstances not attributable to the Driver.

However, the Driver shall be liable to BSMTPL for any loss caused to BSMTPL due to the negligence of

Driver or any unlawful act or omission in the performance of the Transportation Service. Without prejudice

to the above, BSMTPL shall not be liable for any direct or indirect loss or damage, which may be suffered

by the Driver as a result of any failure by a Rider to show up within any stipulated time even if BSMTPL has

agreed to such timing or even if the Rider has advised BSMTPL of the possibility that he/she may not show

up within the stipulated time, provided, however, in the event BSMTPL 's policy allows BSMTPL to charge

Rider for no-show, such compensation from the Rider will be considered during due pay-outs to the Driver.

17.3 EXCEPT TO THE EXTENT EXPRESSLY PROVIDED IN THESE TERMS OF USE, NEITHER THE

DRIVER NOR BSMTPL SHALL BE LIABLE TO THE OTHER IN CONTRACT, TORT OR OTHERWISE

FOR ANY INDIRECT, SPECIAL, INCIDENTAL, EXEMPLARY, PUNITIVE, OR CONSEQUENTIAL

DAMAGES OF ANY KIND WHATSOEVER EVEN IF SUCH OTHER PARTY HAS BEEN ADVISED

OF THE POSSIBILITY OF SUCH DAMAGES.

a. IN ADDITION, AND WITHOUT LIMITING THE FOREGOING, TO THE FULLEST EXTENT

PERMITTED BY APPLICABLE LAW, IN NO EVENT WILL BSMTPL S AGGREGATE LIABILITY

ARISING OUT OF OR IN CONNECTION WITH THESE TERMS OF USE OR THE SERVICES

RENDERED HEREUNDER, WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE,

PRODUCT LIABILITY, OR OTHER THEORY), WARRANTY, OR OTHERWISE, EXCEED THE

AMOUNT OF RS. 10,000/- (RUPEES TEN THOUSAND ONLY), PROVIDED HOWEVER, THE

FOREGOING DOES NOT APPLY TO THE EXTENT ANY LIABILITY RESULTS FROM BSMTPL’S

NON-PAYMENT OF DRIVER FFES AS PER THESE TERMS OF USE, OR BREACH OF APPLICABLE

LAW(S), GROSS NEGLIGENCE, FRAUD OR WILLFUL MISCONDUCT.

b. If Applicable Law does not permit the exclusion of certain warranties or the limitation or exclusion of liability,

the scope and duration of such warranty exclusions and the extent of the liability of BSMTPL shall be the

minimum permitted under Applicable Law.

(j) INTELLECTUAL PROPERTY OWNERSHIP

a. BSMTPL alone (and its licensors, where applicable) shall own all right, title and interest, including all related

intellectual property rights, in and to the Electronic Media and BSMTPL ’s Service and any suggestions,

Private and Confidential

ideas, enhancement requests, feedback, recommendations; text, graphics, user interfaces, visual interfaces,

photographs, trademarks, logos, sounds, music, artwork and computer code; or other information provided

by the Driver or Rider or any other party relating to the Electronic Media or BSMTPL ’s Service.

b. Third party trademarks may appear on this Electronic Media and all rights therein are reserved to the

registered owners of those trademarks. For use of any third party's intellectual property, Driver needs to get

permission directly from the owner of the intellectual property for any use.

c. These Terms of Use do not constitute a sale and do not convey to the Driver any rights of ownership in or

related to the Electronic Media or BSMTPL ’s Service, or any intellectual property rights owned by BSMTPL

. The Driver shall be solely responsible for any violations of any laws and for any infringements of any

intellectual property rights caused by use of the Electronic Media.

d. The Driver may use information on the Electronic Media purposely made available by BSMTPL for

downloading from the Electronic Media, provided that the Driver:

18.4.1. does not remove any proprietary notice language in all copies of such documents and make no

modifications to the information;

18.4.2. use such information only for Driver’s informational purpose and do not copy or post such

information on any networked computer or broadcast it in any media; or

18.4.3. does not make any additional representations or warranties relating to such information.

(k) SUSPENSION AND TERMINATION

a. Upon deactivating or deleting your Account in accordance with these Terms of Use you acknowledge and

agree that all related information and files in your Account will also get deleted and/or you will be barred any

further access to such files. Further, you agree that BSMTPL shall not be liable to you or any third-party for

any termination of your Account or denial of access. In the event of termination of your Account by BSMTPL

due to any of the reasons identified in these Terms of Use, BSMTPL shall have the sole discretion to terminate

or cancel any of your past acts without any liability to BSMTPL .

b. BSMTPL does not permit copyright infringing activities on the Electronic Media and reserves the right to

terminate access to the Electronic Media and remove all content submitted by any persons who are found to

be infringers. Any suspected fraudulent, abusive, or illegal activity that may be grounds for termination of

your use of the Electronic Media may be referred to appropriate law enforcement authorities. These remedies

are in addition to any other remedies BSMTPL may have under law, contract and/or equity.

c. Driver will have the option to terminate or deactivate his Account by making a request to BSMTPL. Provided

that such deactivation or termination will not prejudice any of your past lawful acts on the Electronic Media.

d. Unless terminated earlier in accordance with this these Terms of Use, the agreement between BSMTPL and

the Driver shall be for a duration of 5 years.

e. The Parties to these Terms of Use shall be entitled to terminate these Terms of Use with a prior written notice

of 7 (seven) Business Days to the other Party without assigning any reason for the termination.

f. Upon termination of these Terms of Use in the manner set out in these Terms of Use (including this Clause),

the registration of the Driver on the Driver Application shall stand cancelled and the Accounts shall be

terminated and the Vehicle Provider shall not be eligible to ply his Vehicle through the Driver on the Platform.

Private and Confidential

g. Upon the expiry or early termination of these Terms of Use:

i. The Driver shall pay to BSMTPL all amounts due and owed to BSMTPL .

ii. On the termination of Your registration, BSMTPL will settle the Driver Fee which have become due

to the Driver on account of the Transportation Service to the Riders through the Platform and for

other activities agreed under these Terms of Use subject to deductions as per these terms and

conditions, prior to the date of termination.

iii. Each party shall promptly return to the other party all property and materials including all devices

and including confidential information and materials, furnished to it by the other party pursuant to

these Terms of Use between the parties. Where the confidential information cannot be returned in

material form, the party shall destroy the other party’s confidential information.

iv. The Pparties shall cease acting in a manner that would imply a continuing relationship between the

parties and shall cease all marketing and other activities contemplated under these Terms of Use and

immediately return the uniform issued to BSMTPL..

h. Clauses 14 (Disclaimer), 16 (Indemnification), 17 (Limitation of Liability), 19 (Suspension and Termination)

and 20 (Dispute Resolution, Governing Law and Jurisdiction) shall survive the expiry/termination of these

i. Expiry or earlier termination of this Agreement will not prejudice any rights of the Parties that may have

accrued prior to expiry or termination.

j. Without prejudice to the foregoing, the termination of Your registration pursuant to any of the provisions

contained herein above shall not limit or otherwise affect any other remedy (including a claim for damages),

which BSMTPL may have, arising out of the event which gave rise to the right of termination.

(l) APPLICABLE LAW AND DISPUTE RESOLUTION

a. These Terms of Use are subject to the laws of India.

b. All disputes arising out of or in connection with the Terms of Use shall be attempted to be settled through

negotiation between senior management of BSMTPL and the Driver. If any dispute arising between the

parties is not amicably settled within reasonable period of sixty (60) days of the initiation of the aforesaid

dispute resolution mechanisms, then, the same shall be resolved by arbitration in accordance with the

provisions of the Rules of Arbitration of the Indian Council of Arbitration for the time being in force, which

rules shall be deemed to be incorporated by reference in this Clause 20. The dispute shall be referred to one

(1) arbitrator to be appointed/ nominated jointly by the Parties. The place of arbitration shall be New Delhi.

The language of the arbitration will be English. The decision of the arbitrator will be final, binding and

incontestable and may be used as a basis for judgment thereon in India or elsewhere. The Company and the

Rider will bear its own costs of the arbitration.

(m) Location Usage Disclosure:

BluSmart requires access to your device's location for essential functionalities that enhance your experience.

Here's how we use location information:

(n) Prominent Disclosure: Our app prominently discloses the term "location" to inform users that

their location data is being used.

(o) Usage in the Background: BluSmart uses your location in the background for the following

purposes:

Private and Confidential

(p) Navigation: To provide accurate directions and estimated arrival times for your ride.

(q) Ride Assignment: To assign rides to the driver partners and facilitate ride bookings efficiently.

(r)

(s) GENERAL

a. We are not liable for any infringement of copyright, trademark, patterns and/or any intellectual or proprietary

rights of any third party, arising out of contents and/or materials posted on or transmitted through the

Electronic Media or items advertised thereon.

b. We shall have no liability to you for any failure and/or delay in performance of Services or any interruption

or delay, to access the Electronic Media, if that failure and/or delay is due to reasons or circumstances beyond

our reasonable control (and the time for performance of the same shall be and is extended accordingly).

However, if we decide to grant you an indulgence on the performance of any obligation under these Terms

of Use, such indulgence shall not constitute waiver of any of our rights.

c. These Terms of Use and BSMTPL Policies incorporated herein by reference constitute the entire agreement

between the parties with respect to the subject matter hereof and supersedes and replaces all prior or

contemporaneous understandings or agreements, written or oral, regarding such subject matter.

d. The rights and obligations under the Terms of Use which by their nature should survive will remain in full

effect after termination or expiration of the Terms of Use.

e. If any provision of the Terms of Use becomes or is declared by a court of competent jurisdiction to be invalid,

illegal or unenforceable then such invalidity, illegality or unenforceability shall not affect the validity of the

other provisions of the Terms of Use, which shall remain in full force and effect.

f. No representation of our employees, officers or agents or those contained and advertised on the Website or

the Electronic Media shall represent an addition or amendment to these Terms of Use unless the same has

been set out in writing and signed by one of our directors.

g. You agree not to assign, transfer or novate your rights or obligations under these Terms of Use, without our

prior written consent, if applicable.

h. The laws of India will govern these Terms of Use. By accepting to these Terms of Use you agree to

irrevocably submit to the exclusive jurisdiction of the courts at New Delhi in respect of any disputes, acts,

matters or controversies arising as a result of breach of these Terms of Use those relating to the validity,

enforcement and/or interpretation of the terms of these Terms of Use.

i. Failure on our part to exercise or enforce any right or provision of these Terms of Use shall not constitute a

waiver of such right or provision.

j. No partnership, joint venture or relationship of employee/employer or franchisor/franchisee arises between

you and us by reason of these Terms of Use.

k. In our discretion we may serve any notice or communication on you by email, fax or mail. In the case of

notices sent by (a) fax, you will be deemed served at the time and date of dispatch and receipt of confirmation

regarding successful transmission of the fax; (b) email, you will be deemed served at the time and date of

receipt of such email by you; and (c) mail, you will be deemed served 5 (five) business days after dispatch of

the same.

l. The invalidity of any term of these Terms of Use shall not affect the validity of the other provisions of these

Private and Confidential

the given circumstances, a provision shall apply between the parties instead that is acceptable considering all

the circumstances, taking into account the content and the purpose of these Terms of Use.

m. BSMTPL may give notice by means of a general notice on the Electronic Media, or by electronic mail to

Driver’s email address or a message on Driver’s registered mobile number, or by written communication sent

by regular mail to Driver’s address on record in BSMTPL ’s account information.

n. The Driver may contact BSMTPL by electronic mail to the compliance/ Grievance Officer at the email

address punit@blu-smart.com or by written communication sent by regular mail to support@blu-smart.com.

o. BSMTPL shall not be liable for any failure to perform any obligations under these Terms of Use, if the

performance is prevented, hindered or delayed by a Force Majeure Event and in such case its obligations shall

be suspended for so long as the Force Majeure Event continues.

(t) GRIEVANCE OFFICER

Any complaints, abuse or concerns with regards to content and or comment or breach of these Terms of Use

shall be immediately informed to Mr. Punit K. Goyal ("Grievance Officer") through email at punit@blu-

smart.com with the electronic signature or in writing at the following address to:

Attn : Punit K. Goyal

Designation : Grievance Officer, Blu Smart Mobility Tec Private Limited

Corporate Address :15th Floor, A Block, Westgate Business Bay, S. G. Road,

Ahmedabad, 380051, India

Private and Confidential

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JG 1 D 2 = +, 7 (51$) v1251#-+ #/' W.E3 5)#6$ +=391 (',#N5 !2#;), (? $+ #+ x51 WI=2$B' +1')' -1 5=+1=:

71#;+=\ P1=1 $Š1E 7A12 53 #+@ (1'3 +: R2S+$1 ' .,, x5: ^Ž#$ %C ?:@5@%N:W:@E x53 WI=2$B'," +,

E19) +='3 53 W.E3 RW+, 5)#6$ +='3 %C 5Q% '.:" ., 5+$1 .KL >W-,9 +: 5"U,#;$ U$u W= !#;5)6'1

DE3FG H#'+ %:#J-1 W= >WE• +=1‡ (1@9:, #(5%C !a ?1$," +3 51b-51b JG 1 D 2 = @^_+3 U' A: U1#%E .KL

JG 1 D 2 = 53 !'T=,; .K #+ 2. !#;5)6'1 +: (1"6 +='3 <= >W-,9 +: !&$' U$u +, /3 k'3 +3 #E@ JG 1 D 2 =

@^_+3 U' W= (1@" L x5: !#j% 5)6'1 W=, JG 1 D 2 = !W'3 #223+ 53, -1 $,: (@) >W-,9 +: 5"U,#;$ U$u +, f:+1=

+='1 6T' 5+$1 .K <= DE3FGH#'+ %:#J-1 +3 %1X% 53 WI=2.' 5321@" 7/1' +='1 (1=: =k 5+$1 .K; -1 (?:)

>W-,9 +: U$u %C 5"U,;' +, !f:+1= += /3 91, #(553 DE3FG H#'+ %:#J-1 +3 %1X% 53 WI=2.' 5321@" 7/1'

'.:" +='3 +1 #2+• 6T'1 (1@91LJG 1 D 2 = P1=1 DE3FGH#'+ %:#J-1 +1 >W-,9 <= WI=2.' 5321l" +1 712;1' x53

>W-,9 +3 5%- DE3FGH#'+ %:#J-1 W= >WE• >W-,9 +: U$u +3 '2:'$% 5"`=\ +3 !;:' .KL JG 1 D 2 = >W=,w

"!"#$% !&$'" #+" 2/"$: +1 5"/AB /3+= -. #';1BI=$ += 5+$1 .K #+ ?:@5@%N:W:@E '3 R^k=: ?1= >W-,9 +:

U$u +, +? 5"U,#;$ #+-1 b1L

3. EF>G$H$I,

>W-,9 +: D' U$u %C 5A: WI=A1#m$ <= ?q3 !Q=," %C #/@ 9@ U‘," +1 2.: !bB .,91 (, >•C -.1" ':63 #/-1 9-1

.K:

3.1 "J$'$"D5+1 %$E? +" W ' : P1=1 7/1' +: 9‡ ?:@5@%N:W:@E 5321l" +3 712;1' +3 #E@ JG 1 D 2 = @^_+3 U' W=

JG 1 D 2 = P1=1 ?'1-1 9-1 k1$1 .,91L

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3.2 "IK.L"5>"D5+1 %$E? @+ x51 v^w .K #(53 WI=2.' +3 7-,('," +3 #E@ @+ -1h: +, JG 1 D 2 = 53 (Tq'3 +3 #E@

E19) +1')' #J#(NE %XŽ -1 ?141= Ž1' +3 $.$ E1D5C5 (1=: #+-1 9-1 .KL

3.3 "9L)" 9$B: 8)B0)"D5%C 5A: E19) ’1')', !#;#'-%, #2;1#-+1 -1 5"5/ +3 !#;#'-%, +1')', !X1/3U,

#'-%, >W#'-%, #2#'-%, !#;5)6'1@" , #/U1#'/•U, ':#$-1", #'/•U, #'/•U <= #+5: A: 5=+1=: 71#;+=\,

a1-1#;+=\ -1 !/1E$ +3 R/3U U1#%E .,"93L A1=$ %C !a ?1$," +3 !E121 %,N= 21.' !#;#'-%, 1988 <=

%,N= 21.' @j:93N= #/U1#'/•U, 2020 U1#%E .pL

3.4 "i) Y1NB" +1 !bB i) Y1NB %,#?#EN: 71D23N #E#%N3J .,91, (, +" W ' : !#;#'-%, 2013 +3 712;1'," +3 $.$

#'9#%$ +" W ' : .K <= D5+1 W"(:+V $ +1-1BE- .K152:" %"#(E, @ iH+, 23O93N #?('35 ?3, @5(: =,J, !.%/1?1/

U.=, 9T(=1$, A1=$, +8' 5: !#Av^w, (? $+ #+ 2. 5"/AB -1 >5+3 !bB +3 7#$+) E ' .,, D5+1 !bB 5%t1

(1@91 <= D5%C D5+3 5A: >“=1#;+1=:, 5.-,9: <= !'T%$ !51D'%CN U1#%E .,"93L

3.5 "+.I!I0E.5.I9"!bB .,91i) Y1NB %,#?#EN: N3+ 71D23N #E#%N3J, +" W ' : !#;#'-%, 2013 +3 712;1'," +3 $.$

#'9#%$ +" W ' : .K <= D5+1 W"(:+V $ +1-1BE- .K152:" %"#(E, @ iH+, 23O93N #?('35 ?3, @5(: =,J, !.%/1?1/

U.=, 9T(=1$, A1=$, +8' 5: !#Av^w, (? $+ #+ 2. 5"/AB -1 >5+3 !bB +3 7#$+) E ' .,, +1 !bB 5%t1

(1@91 <= D5%C >5+3 5A: >“=1#;+1=:, 5.-,9: <= !'T%$ !51D'%CN U1#%E .,"93

3.6 "?T#+" 9" +1 !bB .K, _3NeH%B W= /: (1'3 21E: WI=2.' 5321l" +1 E1A >n1'3 +3 #E@, JG 1 D 2 = P1=1 @+ #2U3m #W+-

!W WHD"N 53 JG H W $+ 7/1' +: (1'3 21E: WI=2.' 5321l" +1 E1A >n1'3 +3 #E@, _3NeH%B +3 %1X% 53 =1DJ=

P1=1 #+-1 9-1 !'T=,;L 21.' %C #?"/T(#?"/Tl") +1.

3.7 "5"61E' +1 U.=" +1 !bB 2. U.= .,91 (.1" 521= €%U” WI=2.' 5321@" 7/1' +=$3 .pL

3.8 "?:@5@%N:W:@E 5321" +1 !bB DE3FGH#'+ %:#J-1 W=/>5+3 %1X% 53 >WE• 78&,#9+: _3NeH%B 5321l" +1

712;1' .,91 (, >W-,9+$1B +, DE3FG H#'+ %:#J-1 +1 5"61E' +='3 %C 5Q% ?'1$1 .K, (, f$"h $V$:- WQ 5321

P1=1 7/1' +: (1'3 21E: WI=2.' 5321l" +, 71s +='3, E1A >n1'3, v2^Ž$ +='3, U3•)E +='3 +3 DzT + .pL

!a ?1$," +3 51b-51b JG 1 D 2 = 5#.$ 7/1$1, (, +" W ' : +3 _3NZH%B +3 %1X% 53 ?:@5@%N:W:@E +3 51b @+

5%t8$3 +3 $.$ .pL #+5: A: 5"/3. 53 ?6'3 +3 #E@, -. „‚ #+-1 (1$1 .K #+ D5%C ?:@5@%N:W:@E P1=1

>W-,9+$1B <= 61E+ +3 ?:6 WI=2.' 5321 +: 5T#2;1 A: U1#%E .K, (, 5"61E' +3 U.= +3 A:$= _3NZH%B -1

23?51DN W= ?T#+" 9 +3 %1X% 53 .K, (K51 #+ k"J 10 %C ?$1-1 9-1 .KL

3.9 "&M8): 8NO"JG 1 D 2 = @^_+3 U' W= EH9-D' +3 ?1/ #+5: #2U3m +K E C J = #/' W= JG 1 D 2 = @^_+3 U' 53 EH9-

R>N .,'3 $+ +: 5%- !2#; +1 %$E? .,91, #(5+3 /8=1' JG 1 D 2 = ?T#+" 9 +='3 21E3 >W-,9+$1B +, WI=2.'

5321l" +3 712;1' +3 #E@ kT/ +, >WE• +=1$1 .K( s) _3NeH%B +3 %1X% 53L D5 $=. +: /K #'+ #U– %C 2.

5%- !2#; U1#%E .,9: #(5%C JG 1 D 2 = 5"?"#;$ DE3^FG+ 21.' +, 61(B +=391 -1 WI=2.' 5321l" +3 712;1' +3

#E@ 5.1-+ x5: +,‡ A: 9#$#2#; +=391 -1 (K51 #+ +" W ' : P1=1 5%--5%- W= #'/•U #/-1 (1 5+$1 .KL

3.10 "61E+"D5+1 $1Œ-B >' 5A: v^w-," 53 .K (, f$"h $V$:--WQ 5321 7/1$1 .p, (, E19) +1')' +3 $.$ R2S+

5|1W' +3 ?1/ BSMTPL P1=1 _3NeH%B W= U1#%E .,$3 .pL

3.11 "<? $ ; # > :$ PE:>Q"D5+1 %$E? @+ 53EZ,' -1 %,?1DE #J21D5 .,91 (, JG 1 D 2 = +1 .K, (, D5 $=. +1 ?'1

.K #+ D5%C JG 1 D 2 = @^_+3 U' +, 5"61#E$ +='3 +3 #E@ D"N=e3 5 .K, #(5%C JG 1 D 2 = +, _3NeH%B +3 %1X% 53 7|3+

=1DJ= P1=1 +: 9‡ ?T#+" 9 53 5"?"#;$ 5A: #22=\ 71s .,"93L

3.12 "<? $ ; # > J$'$"JG 1 D 2 = @^_+3 U' W= WI=2.' 5321l" +3 712;1' +3 >{3S 53 JG 1 D 2 = P1=1 >W-,9 #+@ 9@ 7|3+

Private and Confidential

21.' +, 5)6:?y +='3 +3 >{3S 53 JG 1 D 2 = @^_+3 U' W= JG 1 D 2 = P1=1 ?'1-1 9-1 k1$1 .,91; <= /K #'+ #U–

+: 9\'1 +3 #E@ x53 7|3+ 21.' +3 5"?"; %C EH9-D'/EH9-R>N 5%- /(B +='1, #(5+3 5"?"; %C /K #'+

E1D5C5;1=: UT—L

3.13 "JG 1 D 2 = UT—" +1 !bB .K, 521=: +3 5"?"; %C, JG 1 D 2 = P1=1 521=(l") +, 7/1' +: 9‡ WI=2.' 5321l" +3 #E@

?:@5@%N:W:@E P1=1 JG 1 D 2 = +, /3 - x5: =1#U, (, 210#2+ -1h1 +3 R;1= W= 521=: +3 /8=1' -1h1 +: 9‡ +T E

#+E,%:N= +3 !;:' .K (-1':) , -1h1 +3 5N:+ #+E,%:N=, -1h1 +3 /8=1' Ž1' WI=2$B' R#/)-1 x51 UT— (,

+T [ #2#U‚ A89,#E+ Q3h," ((K53 +˜)B, 5q+ ?"/ .,'3 R#/) %C #+5: A: RW1$ ^Ž#$ +3 +1=\ ?/E 5+$1 .K,

7$:Q1 UT— <=/-1 x53 !a UT— #('+1 AT9$1' D' >W-,9 +: U$u <= E19) +1')' +3 !;:' #+-1 (1 5+$1

.KL

3.14 "!7|1#U$ †N'1" +1 !bB ?:@5@%N:W:@E +3 >#6$ #'-"h\ 53 W=3 #+5: A: +1=\ 53 >Œƒ .,'3 21E: +,‡ A:

†N'1 .,9:L

3.15 "9AL ;) :>1"D5+1 !bB .K JG 1 D 2 = P1=1 JG 1 D 2 = @^_+3 U' W= JG 1 D 2 = k1$3 %C EH9 D' +='1, #(5%C JG 1 D 2 = 7|3+

/K #'+ #U– +3 /8=1' WI=2.' 5321l" +3 712;1' +3 #E@ >W-,9 #+@ (1 =.3 21.' +, 5)6:?y +=391L

3.16 "9AL RP5"D5+1 !bB .K JG 1 D 2 = k1$3 53 JG 1 D 2 = @^_+3 U' W= JG 1 D 2 = P1=1 EH9 R>N +='1;

3.17 "WI=61E' %1'+,"" +1 !bB +" W ' : +3 x53 %1'+," 53 .,91 (, D5+3 51b 5"E™ k"J 12 %C #'#/B‚ .p, #('+1 >W-,9

+: D' U$u +3 $.$ WI=2.' 5321l" +3 712;1' +3 #E@ JG 1 D 2 = P1=1 W1E' #+-1 (1'1 61#.@;

3.18 "W"(:+=\ J3N1" +1 !bB .,91 <= D5%C 2$B%1', 2K;, 5š1 <= 5N:+ '1%, ‡%3E R‡J:, Z,' '"?=, JG 1 D 2 =

E1D5C5 <=/-1 5=+1= P1=1 W"(:+V $ R‡J: <= x5: !a (1'+1=: U1#%E ., 5+$: .K (, ?:@5@%N:W:@E P1=1

JG 1 D 2 = 53 !W3#Q$ ., 5+$: .KL JG 1 D 2 = @^_+3 U' W= W"(:+=\L

3.19 "521=:" +1 %$E? 7|3+ -1h1 .K (, JG 1 D 2 = _3NZH%B +3 %1X% 53 =1DJ= P1=1 +: 9‡ ?T#+" 9 +: W)#$B +3 #E@ #'#/B‚

21.' W= #W+-!W WHD"N 53 JG H W -}Z WHD"N $+ W)=: +=$1 .K, (K51 #+ x5: ?T#+" 9 +3 #E@ =1DJ= 61.$1 .KL ;

3.20 "521=:" +1 !bB .K 7|3+ -1h1 (, JG 1 D 2 = _3NZH%B +3 %1X% 53 =1DJ= P1=1 +: 9‡ ?T#+" 9 +: W)#$B +3 #E@ 21.'

W= W)=: +=$1 .K, #W+-!W WHD"N 53 E3+= JG H W -}Z WHD"N $+, (K51 #+ x5: ?T#+" 9 +3 #E@ =1DJ= 61.$1 .KL

3.21 ":* 9 !#$>. N*S" B$ "!#$>. 8:>$B$"D5+1 !bB .K 521=: +3 5"?"; %C .%1=3 P1=1 @+h +: 9‡ +T E =1#U,

#(5%C 78&,#9+: UT—, 61E+ UT—, 7$:Q1 UT— U1#%E .KLŽ1' UT—, !#$I=w UT— <=/-1 E19) +=,

_3NeH%B/JG 1 D 2 = @^_+3 U' W= WI=E#Q$ .,$3 .p -1 _3NeH%B W= -1 ?T#+" 9 +3 %1X% 53 =1DJ= +, 5)#6$ #+@ (1$3

.p, #(5%C =1DJ= P1=1 /3 - !"#$% =1#U +: 9\'1 +: (1@9: <= =1DJ= +, 5)#6$ #+-1 (1@91L 7|3+ 521=: +3

!"$ %C, =1DJ= P1=1 71s WI=2.' 5321l" +3 #E@ 7|3+ 521=: +3 5"?"; %C AT9$1' +3 5A: f:+1-B $=:+," <=/-1

JG 1 D 2 = (-#/ '+/ %C AT9$1' #+-1 (1$1 .K) +3 %1X% 53 AT9$1' #+-1 (1@91L

3.22 "PEB7L:'$6" B$ ">$;<>"D5+1 %$E? x53 $V$:--WQ >W-,9+$1B/-1h: .,"93 (, +" W ' : +3 _3NeH%B +3 %1X%

53 WI=2.' 5321l" +1 E1A >n1 =.3 .pL

3.23 "&M8): !#$>. :$ 9T >J1"D5+1 %$E? x5: a)'$% 5"›1 %C 521=: .K #(53 +" W ' : 521I=-," +3 #E@ WI=2.'

5321l" +3 712;1' +3 #E@ /K #'+ R;1= W= JG 1 D 2 = +, 7/1' +='3 +1 7-15 +=39:, #(53 JG 1 D 2 = P1=1 #+5: A:

Private and Confidential

/K #'+ #U– %C W)=1 #+-1 (1'1 61#.@L

3.24 "(#8-"7|3+ k"J %C (, !bB #/-1 9-1 .K 2.: .,91;

3.25 "Q3h" +1 !bB 2. A89,#E+ Q3h .,91 (.1" ?:@5@%W:N:W:@E @j:93N= +3 dW %C +1% +='3 +3 #E@ E19) +1')' +3

$.$ E1D5C5 =k$1 .KL

?:@5@%N:W:@E ?:@5@%N:W:@E ?:@5@%N:W:@E ?:@5@%N:W:@E ?:@5@%N:W:@E

3.26 ">W-,9 +: U$c" +1 !bB JG 1 D 2 = +3 #E@ -3 #'-% <= U$c .,"9:L

3.27 "WI=2.' 5321@‰ " +1 !bB JG 1 D 2 = , " P1=1 7/1' +: (1'3 21E: <= _3NeH%B +3 %1X% 53 >W-,9+$1Bl" P1=1 >W-,9

+: (1'3 21E: WI=2.' 5321@‰ .p, (, 21.' W= >W-,9+$1Bl" +, JG 1 D 2 = P1=1 7/1' +: (1'3 21E: WI=2.'/91q:

5321@‰ .pL

3.28 "21.'" +1 !bB E19) +1')' +3 $.$ WI=2.' 5321@" 7/1' +='3 +3 #E@ @j:93N= P1=1 >W-,9 #+@ (1'3 21E3

DE3^FG + 21.' 53 .,91L

4. <? $ ; # > J$'" :$ E,U.:>Q => 8)0$6Q

4.1 JG 1 D 2 = D5+3 P1=1 7#$#'#;g +=$1 .K <= f:+1= +=$1 .K #+ >5'3 +% 53 +% 18 (!n1=.) 2mB +: R-T 71s

+= E: .K <= E19) +1')' +3 $.$ !'T?"; +='3 %C 5Q% .K <= D5 7+1= D5 k"J 4 +: R2S+$1l" +1 !'TW1E'

+='3 +3 ?1/ JG 1 D 2 = R23/' W= W"(:+=\ += 5+$1 .KL <= >'+1 W"(:+=\ J3N1 /(B +=+3 L

4.2 JG 1 D 2 = -. 5T#'#ˆ$ +=391 #+ k1$3 %C >5+3 P1=1 7/1' #+-1 9-1 W"(:+=\ J3N1 5N:+, W)\B, 2$B%1', 2K; <= 5|

.K <= 5%--5%- W= !&$' #+-1 (1$1 .KL JG 1 D 2 = P1=1 7/1' #+@ 9@ t)n3, !W)\B, WT=1'3 -1 9E$ W"(:+=\ J3N1

+3 #E@ ?:@5@%N:W:@E +,‡ /1#-g '.:" >n1@91L

4.3 JG 1 D 2 = +, W$1 .K #+ JG 1 D 2 = @^_+3 U' +1 >5+1 >W-,9 <= >5%C @+ k1$1 ?'1'1 /K #'+ #U– +: 9\'1 +3

@+ A19 +3 dW %C 21.' 7/1$1 P1=1 Wr3 W= #/@ 9@ <=/-1 E1D5C5 71s >5+3 5"?"#;$ 21.' +, W"(:+V $ +='3

+3 #E@ #(œ3/1= .KL WI=2.' 5321l" +3 712;1' +3 51b-51b _3NeH%B W= >W-,9+$1B(l") +, x5: WI=2.' 5321l"

+3 712;1' +3 #E@ JG 1 D 2 = +, /3 - UT—L

4.4 JG 1 D 2 = '3 ?:@5@%N:W:@E +, ?$1-1 .K #+ 21.' 7/1$1 P1=1 >53 Wr3 W= #/-1 9-1 21.' >5+3 +•3 %C .K -1 >5+3

W15 WI=2.' +3 5.: 712;1' +3 #E@ 21.' 7/1$1 53 71s R2S+ E1D5C5 .KL _3NeH%B W= >W-,9+$1B(l") +,

5321@‰ , (K51 %1%E1 .,, 7|3+ JG 1 D2= +3 #E@L

4.5 JG 1 D 2 = ?:@5@@%N:W:@E +, Wr3/E1D5C5/!'T?";//0123(," (21.' 7/1$1 +3 51b) +3 5%bB' %C 7%1\ -1 !W3#Q$

!'1W#“ 7%1\ Wh -1 !'T%#$ /0123( <=/-1 +,‡ !a 5.1-+ /0123(, (K51 #+ ?:@5@%N:W:@E P1=1 !'T=,;

#+-1 9-1 .,, (%1 +='3 +3 #E@ 5.%$ ., 9-1 .KL _3NeH%B W= >W-,9+$1Bl" +, WI=2.' 5321l" +3 712;1' +3

#E@ #+5: $:5=3 WQ +3 .0Q3W -1 ?1;1 +3 #?'1 x53 21.' +1 f$"h dW 53 >W-,9 +='3 +1 !#;+1= 51#?$ +='3

+1 >{3SL

4.6 JG 1 D 2 = _3NeH%B W= !W'3 W"(:+=\ J3N1 +: 5N:+$1 ?'1@ =k'3 +3 #E@ W)=: $=. 53 #4œ3/1= .K <= JG 1 D 2 = +3

k1$3 +3 %1X% 53 .,'3 21E: 5A: 9#$#2#;-," <= E3'/3' +3 #E@ >“=/1-: .,91L D5 ?1$ W= 5.%#$ o‡ .K #+

JG 1 D 2 = #+5: $:5=3 WQ +, !W'3 k1$3 +1 >W-,9 +='3 +3 #E@ !#;+V $ '.:" +=391L JG 1 D 2 = +1 k1$1 #+5: $:5=3

WQ +, .01"$I=$ -1 58"W1 '.:" (1 5+$1L +" W ' : #+5: A: 'T+51' +3 5"?"; %C #+5: A: $:5=3 WQ +3 /123 +3 #E@

>“=/1-: '.:" .,9: (, JG 1 D 2 = +3 W152JB -1 k1$3 +1 >W-,9 +='3 21E3 #+5: !a v^w +3 WI=\1%fdW,

JG 1 D 2 = +: (1'+1=: +3 51b -1 >5+3 #?'1, JG 1 D 2 = +, oR .,L

Private and Confidential

4.7 +" W ' : +3 W15 JG 1 D 2 = +3 k1$3 +, $Š1E 7A12 53 <= !#'#ˆ$ +1E +3 #E@ #'E"#?$ -1 5%1s +='3 +1 !#;+1=

5T=#Q$ .K, -#/ ?:@5@%N:W:@E +3 5"•1' %C R$1 .K #+ JG 1 D 2 = P1=1 >5+: WVžA)#%, -,Ÿ$1 -1 €3 J C # U - 53

5"?"#;$ W"(:+=\ J3N1 -1 +,‡ !a J3N1 9E$ .K -1 !5|, -1 #+ JG 1 D 2 = +3 k1$3 +: 5T=Q1 53 #+5: A: $=. 53

5%t8$1 #+-1 9-1 .K, -1 D' >W-,9 +: U$u +3 #'-%," <= U$u +1 >…"†' .K -1 #+5: $:5=3 WQ P1=1 JG 1 D 2 = +3

k1$3 +3 #+5: A: !'#;+V $ >W-,9 W= -1 #+5: !a +1=\ 53 JG 1 D 2 = ., 5+$1 .K >#6$ -1 a1-5"9$ k,(CL

4.8 -. (1"6'1 <= -. 5T#'#ˆ$ +='1 JG 1 D 2 = +: #4œ3/1=: .K #+ JG 1 D 2 = !W'3 JG 1 D 2 = #J21D5 +3 #E@ 5.: @^_+3 U'

J1>'E,J +=$1 .KL

4.9 -#/ JG 1 D 2 = +3 W15 5"9$ %,?1DE #J21D5 '.:" .K -1 JG 1 D 2 = !W'3 JG 1 D 2 = #J21D5 +3 #E@ JG 1 D 2 = @^_+3 U' +1

9E$ 5"`=\ J1>'E,J +=$1 .K $, ?:@5@%N:W:@E >“=/1-: '.:" .,91L

4.10 JG 1 D 2 = +3 k1$3 +3 #+5: A: !'#;+V $ >W-,9 +3 %1%E3 %C -1 #+5: A: 5.1-$1 +: R2S+$1 .,'3 W=, JG 1 D 2 =

+, $T=" $ ?:@5@%N:W:@E +, 5)#6$ +='1 .,91support@blu-smart.com L

4.11 -#/ JG 1 D 2 = !W'3 k1$3 $+ Wo"6'3 %C !5%bB .K, $, JG 1 D 2 = +, ?:@5@%N:W:@E +, 5)#6$ +='1 .,91support@blu-

smart.com<= JG 1 D 2 = k1$3 +, iH+ +='3 +3 #E@ @+ #E^k$ !'T=,; +=CL

4.12 BSMTPL R"$I=+ ':#$ %C #+5: A: ?/E12 +3 +1=\ -1 E19) +1')'," +3 +1=\ -1 JG 1 D 2 = P1=1 >W-,9 +: D' U$u

+3 #+5: A: >…"†' +3 +1=\ -1 #+5: A: +1=\ 53 #+5: A: 5%- _3NeH%B W= >WE• BSMTPL +: 5321l" +,

5"U,#;$ +='3, 5%1s +='3 -1 #'E"#?$ +='3 +1 !#;+1= 5T=#Q$ =k$1 .KL .

5. /$9: J$' " :$ !,/$9)

5.1 #'-T^w #$#b W=,JG 1 D 2 = , BSMTPL P1=1 #/@ 9@ #'/•U," +3 !'T51=, JG 1 D 2 = @^_+3 U' W= kT/ +, W"(:+V $ <=

5)6:?y +=391, <= JG 1 D 2 = @^_+3 U' W= %1"9: 9‡ (1'+1=: 7/1' +=+3 <= >W-,9 +: D' U$u 53 5.%$ .,+=

@+ JG 1 D 2 = k1$1 ?'1@91 (, BSMTPL +3 ?:6 5"?";," +, #'-"#h$ +=$1 .KL <= JG 1 D 2 = +3 51b-51b JG 1 D 2 = +1

=1DJ= +3 51b !E9 <= f$"h E3'/3', (? JG 1 D 2 = x53 =1DJ= P1=1 +: 9‡ ?T#+" 9 +3 !'T51= =1DJ= +, WI=2.'

5321@" 7/1' +='3 +3 #E@ 5.%$ .,$1 .K, <= WI=2.' 5321@" 7/1' +='3 +3 #E@ JG 1 D 2 = +3 !a %1'+, A)#%+1@" ,

#(œ3/1I=-1" %"6 R#/ +3 %1X% 53

5.2 JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ W"(:+=\ +3 5%- <=/-1 >5+3 ?1/ #+5: A: 5%- JG 1 D 2 = k1$3 +3 #'%1B\ +3

5"?"; %C JG 1 D 2 = P1=1 7/1' +: 9‡ (1'+1=://01234, .= 5%- 5|, 5N:+, 2$B%1' <= W)\B .,"93L

5.3 /K #'+ #U– +3 /8=1', JG 1 D 2 = -. 5T#'#ˆ$ +=391 #+ (@) JG 1 D 2 = , .= 5%-, JG 1 D 2 = +3 #J21D5 W= !W'3 JG 1 D 2 =

k1$3 +3 %1X% 53 JG 1 D 2 = +3 @^_+3 U' %C EH9-D' .,; (?:) JG 1 D 2 = @^_+3 U', JG 1 D 2 = +3 #J21D5 W= ¡,?E

W,#(U#'"9 #5O% ((:W:@5) +, 5Q% +='3 5#.$ ?:@5@%N:W:@E P1=1 !#'21-B <=/-1 7/1' #+@ 9@ !a

D"N='3N W,NBE 5Q% .p <= JG 1 D 2 = +3 #J21D5 W= 51%1a dW 53 +1% += =.3 .p, <= JG 1 D 2 = +1 #J21D5 D5+3

51b (Tq1 oR .KL D" N='3N <= n:+ 53 +1% += =.1 .K; (5:) JG 1 D 2 = +1 #J21D5 #(5 W= JG 1 D 2 = JG 1 D 2= @^_+3 U'

+1 >W-,9 += =.1 .K 2. .%3U1 D" N='3N 53 (Tq1 =.$1 .K, D5%C +HE +='3 -1 +HE 71s +='3 +3 #E@ W-1Bs ?KEC5

.,$1 .K, <= x53 .pJ.3¢ #J21D5/%,?1DE Z,' +: ?KN=: .%3U1 W)=: $=. 61(B .,$: .KL

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5.4 >W-,9 +: D' U$u +3 7-,(' +3 #E@, JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ /K #'+ #U– +: 9\'1 JG 1 D 2 = @^_+3 U'

W= JG 1 D 2 = P1=1 /3 k3 9@ EH9-D' <= EH9-}Z 5%- +3 R;1= W= +: (1@9: (>5 5%- +, [,q+= (? JG 1 D 2 =

EH9 R>N +=$1 .K) 21.' +: 61#(£9 5#.$ #+5: A: +1=\ +3 #E@), >W-,9 +: D' U$u +3 !'T51= =1DJ5B +,

_3NZH%B W= /: (1'3 21E: WI=2.' 5321l" +3 712;1' 53 W.E3 JG 1 D 2 = +, JG 1 D 2 = @^_+3 U' +3 %1X% 53

?:@5@%N:W:@E +3 51b 21.' +, W"(:+V $/5)6:?y +='1 .,91L

5.5 !'TW^Ž#$ +: !2#; +3 ?1/ JG 1 D 2 = P1=1 _3NeH%B W= 21W5 EH9 D' +='3 +: ^Ž#$ %C JG 1 D 2 = +3 +1-B R2"N'

<=/-1 >'+: =3 #N" 9 W= +,‡ '+1=1¤+ 7A12 '.:" Wq391L

6. <? $ ; # > :$ PE:>Q

6.1 JG 1 D 2 = @^_+3 U' W= W"(:+=\ +3 #E@, x53 %HJE <= +1-BQ%$1 +1 >W+=\ (, ?:@5@%N:W:@E P1=1 JG 1 D 2 =

+, #'#/B‚ <= !#;5)#6$ #+-1 (1 5+$1 .K, JG 1 D 2 = +, !W'1 #J21D5, JG 1 D 2 = #J21D5 E1'1 .,91L JG 1 D 2 = D5

?1$ 53 5.%$ .K #+ JG 1 D 2 = #J21D5 W= JG 1 D 2 = @^_+3 U' +, #?'1 #+5: !W21/ +3 WI=2.' 5321 +3

7/UB'/712;1' +3 /8=1' 61E) #+-1 (1@91L JG 1 D 2 = #J21D5 53 5"?"#;$ 712;1' ':63 #/@ 9@ !'T51= .,"93-

6.2 JG 1 D 2 = @^_+3 U' W= W"(:+=\ +3 #E@, JG 1 D 2 = !W'1 kT/ +1 JG 1 D 2 = #J21D5, x53 %HJE <= +1-BQ%$1 +3 51b

E1 5+$1 .K, #(53 BSMTPL P1=1 JG 1 D 2 = +, #'#/B‚ <= !#;5)#6$ #+-1 (1 5+$1 .KL x5: †N'1 %C-#/ JG 1 D 2 = 53

!'T=,; 71s .,$1 .K,BSMTPL -. 5|1#W$ +='3 +3 ?1/ #+ JG 1 D 2 = #J21D5 BSMTPL P1=1 E19) +1')' +3 $.$

R2S+ R2S+$1l" <= #2#U‚$1l" +, W)=1 +=$1 .K, BSMTPL JG 1 D 2 = P1=1 E1@ 9@ JG 1 D 2 = #J21D5 %C

JG 1 D 2 = @^_+3 U' D" OHE +='3 %C JG 1 D 2 = +: 5.1-$1 +=391L?:@5@%N:W:@E JG 1 D 2= +, JG 1 D 2 = @^_+3 U' <=

_3NeH%B +3 5"?"; %C JG 1 D 2 = #J21D5 +3 >W-,9 +3 ?1=3 %C A: #'/•U /3 91, #(5%C JG 1 D 2 = +, >W-,9 53 5"?"#;$

7#$?";," +3 ?1=3 %C (19d+ +='1 A: U1#%E .KL!"# $

(

) *+,- './0 '0 123 4+56. 786+59 :+ &'9; <=:

786+59 >. &'9; -;9.0 >? '+ 3@,2'0 A/,. -#/ JG 1 D 2 = #J21D5 6,=: ., (1$1 .K, $, JG 1 D 2 = -. 5T#'#ˆ$ +=391

#+ JG 1 D 2 = @^_+3 U' <= >5+1 k1$1 $T="$ iH+, #'E"#?$ -1 #'^¥- += #/-1 (1@L x5: ^Ž#$ %C, JG 1 D 2 = +,

'@ JG 1 D 2 = #J21D5 %C JG 1 D 2 = @^_+3 U' +: Ž1W'1 +3 #E@ '@ JG 1 D 2 = #J21D5 +3 51b ?:@5@%N:W:@E +3 '1#%$

+1-1BE-," 53 5"W+B +='1 .,91L

6.3 JG 1 D 2 = , JG 1 D 2 = #J21D5 +1 >W-,9 #+5: A: !2K; -1 9K=+1')': >{3S +3 #E@ '.:" +=391 <= JG 1 D 2 = #J21D5 +1

>W-,9 W)=: $=. 53 D' >W-,9 +: U$u +3 !'T51= +=391L JG 1 D 2 = P1=1 #+@ 9@ +1')' +3 #+5: A: >…"†', JG 1 D 2 =

#J21D5 +3 /T‹W-,9 <= JG 1 D 2 = #J21D5 %C D03%1E #+@ 9@ #5% +1JB +3 /T‹W-,9 +3 #E@ JG 1 D 2 = W)=: $=. 53

#(œ3/1= <= >“=/1-: .,91L

6.4 x5: ^Ž#$ %C JG 1 D 2 = @^_+3 U' JG 1 D 2 = #J21D5 W= n:+ 53 +1% '.:" += =.1 .K, JG 1 D 2 = #J21D5 +, o‡ #+5: Q#$

+3 +1=\, (, JG 1 D 2 = +3 #+5: A: +1-B -1 6)+ +3 +1=\ %=œ$ 53 W=3 .K, JG 1 D 2 = #J21D5 +, ?/E'3 +3 #E@ +/%

>n1@91 <= $T=" $ ?:@5@%N:W:@E 53 5"W+B +=391L '@ JG 1 D 2 = #J21D5 W= JG 1 D 2 = @^_+3 U' +: Ž1W'1 +3 #E@

@+ '@ #J21D5 +3 51b '1#%$ +1-1BE-L -#/ JG 1 D2= Q#$j0 JG 1 D 2 = #J21D5 +, ?/E'3 %C !5%bB .K $,

?:@5@%N:W:@E D' >W-,9 +: U$u +3 %1X% 53 Ž1#W$ D5 +1')': 5%t8$3 +, $Š1E 7A12 53 5%1s +='3

+1 .+/1= .,91L

7. <? $ ; # > !$0K.

7.1 DE3FG H#'+ %:#J-1 +3 %1X% 53 /: (1'3 21E: #+5: A: 5321 +3 >W-,9 +3 /8=1' DE3FGH#'+ %:#J-1 W= JG 1 D 2 =

P1=1 7/1' #+@ 9@, W,O #+@ 9@, !WE,J #+@ 9@ -1 5?#%N #+@ 9@ W"(:+=\ J3N1 -1 #+5: !a J3N1 +,

[,q+=, ?:@5@%N:W:@E '.:" 61.$1 #+ JG 1 D 2 = x51 +=3, <= JG 1 D 2 = +, x51 '.:" +='1 61#.@ , DE3FGH#'+

%:#J-1 W= -1 !ab1 ?:@5@@%N:W:@E +, +,‡ A: 9,W':- -1 %1#E+1'1 (1'+1=: A3(C, (? $+ #+ E19) +1')',"

P1=1 !ab1 R2S+ ' .,L >W-,9 +: D' U$u +, f:+1= +=$3 o@, JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ >W=,w

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+3 !E121 JG 1 D 2 = -1 JG 1 D 2 = +: l= 53 +1-B +='3 21E3 v^w DE3FGH#'+ %:#J-1 +3 %1X% 53 ?:@5@%N:W:@E

+, (, A: (1'+1=: -1 51%j: 7/1' +=$3 .p, >53 9,W':- -1 %1#E+1'1 '.:" %1'1 (1@91L

7.2 i) Y1NB (? A: >#6$ 5%t3 JG 1 D 2 = +: (1'+1=: +, 5"51#;$ +='3 <= Ž1'1"$I=$ +='3 +1 .+/1= .,91 <=

-. D' >W-,9 +: U$u, +" W ' : ':#$-," <= E19) +1')'," +3 $.$ ?:@5@%N:W:@E +3 /1#-g," +, W)=1 +='3 +3 #E@

JG 1 D 2 = +: (1'+1=: +, 5"j.:$ -1 Ž1'1"$I=$ += 5+$1 .KL

7.3 JG 1 D 2 = BSMTPL +, +HW:=1DN, 761=, J3N1?35 !#;+1= -1 JG 1 D 2 = +: (1'+1=: %C JG 1 D 2 = +3 W15 %8()/ #+5: A:

!a !#;+1= +1 >W-,9 +='3 +3 #E@ @+ 9K=-#2#U‚, #2¦v1W:, U1¦$, !WI=2$B':-, =H-§:-%Tw, >W-

E1D5C5-,Ÿ (+‡ 0=," +3 %1X% 53) !#;+1= /3 '3 +3 #E@ 5.%$ .KL , JG 1 D 2 = +: (1'+1=: +3 5"?"; %C #+5: A:

%:#J-1 %C (, !? •1$ .K -1 2$B%1' %C •1$ '.:" .KL JG 1 D 2 = 5.%$ .K <= E19) +1')'," <= 9,W':-$1 ':#$ +3 !'T51=

?:@5@%N:W:W:@E +, JG 1 D 2 = +: (1'+1=: $:5=3 WQ +3 51b 51t1 +='3 +: !'T%#$ /3 $1 .KL

7.4 D5+3 !E121, ?:@5@%N:W:@E JG 1 D 2 = P1=1 7/1' +: 9‡ (1'+1=: +, #?'1 #+5: 5:%1 +3 #+5: A: =1DJ= +3

51b -1 ?:@5@%N:W:@E +3 +1-B+1=: <= JG 1 D 2 = +3 51b ?:@5@%N:W:@E -1 #+5: A: / x5: 5A: WI=2.' 5321

+3 WI=2.' 5321l" +3 712;1' +3 5"?"; %C >'+: ?1$6:$ +: I=+H#J£9 5#.$ 5"j.:$ +=391L 5"?"#;$

%1%E,"L?:@5@%N:W:@E _3NZH%B W= 7/1' +: 9‡ WI=2.' 5321l" +3 5"?"; %C JG 1 D 2 = P1=1 ?:@5@%N:W:@E +,

7/1' +: 9‡ (1'+1=: %C #+5: A: ?/E12 W= JG 1 D 2 = $T="$ ?:@5@%N:W:@E +, 5)#6$ +=391L

7.5 BSMTPL DE3FGH#'+ %:#J-1 W= W,O +: 9‡ 51%j: -1 W,O +: 9‡ +1-B€% 51%j: +: #'9=1': +='3 +1

!#;+1= 5T=#Q$ =k$1 .K, E3#+' D5+1 +,‡ /1#-g '.:" .KL ?:@5@%N:W:@E +, x5: #+5: A: 51%j: +, .N1'3

-1 5"W1#/$ +='3 +1 !#;+1= .,91 (, !W'3 #223+ 53 #+5: E19) +1')' -1 D' >W-,9 +: U$u +: A12'1 -1 !Q=

+1 >…"†' +=$: .K, -1 >…"†' +='3 +1 R=,W E91$: .KL ?:@5@%N:W:@E +3 D5 !#;+1= +3 ?12()/, JG 1 D 2 =

DE3FG H#'+ %:#J-1 <= #'(: 5"/3U," ((K51 E19) .,) W= W,O +: (1'3 21E: 51%#j-," +: 51%j: +3 #E@ W)=: $=.

#(œ3/1= .KL +V W - 1 512;1' =.C #+ W,O +: 9‡ x5: 51%j: R2S+ dW 53 ?:@5@%N:W:@E +3 #261=," +,

7#$#?"#?$ '.:" +=$: .KL #+5: A: ^Ž#$ %C BSMTPL W,O/51t1 +: 9‡ #+5: A: 51%j: +3 #E@ -1 51%j: +3

>W-,9 <=/-1 DE3FGH#'+ %:#J-1 W= 51%j: +: >W^Ž#$ +3 WI=\1%fdW .,'3 21E3 #+5: A: /123, Q#$ -1 .1#'

+3 #E@ +,‡ #(œ3/1=: -1 >“=/1#-g '.:" E391L JG 1 D 2 = D5+3 P1=1 7#$#'#;g +=$1 .K <= 91="N: /3 $1 .K #+ >5+3

W15 JG 1 D 2 = P1=1 7/1' +: (1'3 21E: 5A: 51%j: <= >5%C U1#%E 5A: (1'+1=: W= 5A: R2S+ !#;+1= .p

<= x5: 51%j: $:5=3 WQ +3 #+5: A: %1#E+1'1 -1 !a !#;+1=," +1 >…"†' '.:" +=39: -1 D5%C +,‡

!W%1'('+, !|161=W)\B -1 U1#%E '.:" .,9:L !ab1 9K=+1')': (1'+1=:.

8. L7E).B'$

8.1 JG 1 D 2 = 53 !W3Q1 +: (1$: .K #+ 2. ?:@5@%N:W:@E +, >W-TBw +T [ (1'+1=: <= !a J3N1 7/1' +=391 (,

DE3FG H#'+ %:#J-1 +1 >W-,9 +=$3 5%- <=/-1 WI=2.' 5321@" 7/1' +=$3 5%- 512B(#'+ dW 53 >WE• .,

A: 5+$1 .K <= '.:" A:L .% !W': 9,W':-$1 ':#$ +3 !'T51= x53 J3N1 +: 9,W':-$1 +1 5œ1' +=C93 (, -.1"

>WE• .K https://blu-smart.com/en-IN/privacyPolicy .% RW+3 J3N1 +, +3 2 E .%1=: 9,W':-$1 ':#$ +3 !'T51=

@+h, >W-,9, 7+N:+=\ -1 5"51#;$ +=C93, #(53 RW DE3FGH#'+ %:#J-1 +3 #'="$= >W-,9 <=/-1 WI=2.'

5321l" +3 712;1' P1=1 f:+1= +=$3 .pL .% RW+1 J3N1 +3 2 E .%1=: 9,W':-$1 ':#$ +3 !'T51= .: !a WQ," +3

51b 51t1 +=C93L

8.2 9,W':-$1 ':#$ %C #';1BI=$ DE3FGH#'+ %:#J-1 W= J3N1 <= (1'+1=: +, 5"j.:$ +='3 <= 5T=#Q$ +='3 +3 5"?";

%C U$u, >W1-," <= 7#€-1l" +1 >…"†' +='3 +3 !E121, RW f:+1= +=$3 .p, f:+1= +=$3 .p <= 5.%$ .p

#+ BSMTPL J3N1 <= (1'+1=: +, 5T=#Q$ +='3 +3 #E@ %1'+ 5T=Q1 +H^¨e9=3U' +1 >W-,9 +=$1 .KL

DE3FG H#'+ %:#J-1 W= (, >&,9 %1'+ +3 !'T51= <= 5)6'1 78&,#9+: !#;#'-%, 2000 <= >5+3 $.$ ?'1@

9@ #'-%," <= #2#'-%," +3 7-,('," +3 #E@ >#6$ <= W-1Bs 5T=Q1 !©15 <= 7#€-1 .KL JG 1 D 2 = D5 ?1$ 53

5.%$ .K #+ ?:@5@%N:W:@E +3 DE3FG H#'+ %:#J-1 W= 5"j.:$ (1'+1=: +3 #+5: A: I=512, #2'1U, !'#;+V $

Private and Confidential

Wo"6 -1 D5: $=. +: ^Ž#$ %C, 23 5A: E19) +1')'," +3 $.$ %TR2(3 +3 #E@ #U+1-$ /(B +='3 +1 !W'1 !#;+1=

[,q /3 $3 .pL

9. ;9"@? A8): 0.8<B$ :$ PEB7L

9.1 JG 1 D 2 = 5.%$ .K, 26' /3 $1 .K <= WT#‚ +=$1 .K #+ JG 1 D 2 = P1=1 DE3FGH#'+ %:#J-1 +1 >W-,9 #'ª#E^k$

?1X+1=: #5y1"$," P1=1 5«: 53 #'-"#h$ #+-1 (1@91:

9.1.1 JG 1 D 2 = x5: #+5: A: (1'+1=: +, .,O, 7/#UB$, !WE,J, 5"U,#;$, 7+1#U$, 751I=$, !&$' -1 51t1

'.:" +=391:

(a) #+5: !a v^w +1 .K <= #(5 W= JG 1 D 2 = +1 +,‡ !#;+1= '.:" .K; -1 #+5: !a >W-,9+$1B

+3 DE3FGH#'+ %:#J-1 -1 #+5: !a v^w +3 >W-,9+$1B +3 >W-,9 <= R'"/ <= 5%1'

5321l" +3 R'"/ %C .0Q3W +=$1 .K; -1

(b)

(, .1#'+1=+, >Œ:q+, ‡U#'"/1 +='3 21E1, ?/'1% +='3 21E1, !¬:E, !¬:E,

!W%1'('+, /) 5 =3 +: #'($1 W= .%E1 +='3 21E1, †V#\$, -1 (1$:- dW 53 RW#“('+,

!W%1'('+, %': EH^-G"9 -1 (T@ 53 5"?"#;$ -1 7,®1#.$ +='3 21E1, -1 !ab1 #+5: A: $=. 53

9K=+1')': .K, -1 9K=+1')': dW 53 ;%+: /3 '3 21E1 -1 9K=+1')': .KL #+5: !a v^w +: %#.E1l"

+3 !¬:E 7#$#'#;g (#'m3;) !#;#'-%, 1986 +3 !bB +3 !"$9B$ "%#.E1l" +1 !¬:E

7#$#'#;g" 5#.$, E3#+' D•:" $+ 5:#%$ '.:", >Œ:q' +='1; -1

(d) }'E1D' 5%T/1- +3 #E@ „‚ dW 53 R€1%+ .K, (K53 #+ „‚ -8' 51%j:, -1 x5: 51%j: (,

#+5: 5%). -1 v^w +3 ^kE1Z !¬:E$1, W:J,#Z#E-1, '¯21/, +r=$1, †V\1 -1 #+5: A:

7+1= +: U1=:I=+ .1#' +, ?°121 /3 $: .K; -1

(e) D5%C "("+ %3E," "63' E3N=," -1 !'61.: 51%)#.+ %3#E"9 -1 "„K#%"9" +1 751=\ U1#%E .K; -1

(f) #+5: $:5=3 WQ +3 !#;+1=," +1 >…"†' -1 >…"†' +=$1 .K, (?8^y+ 5"W/1 !#;+1=, 9,W':-$1

+3 !#;+1= (#+5: v^w +3 '1%, ‡%3E W$3, A8#$+ W$3 -1 Z,' '"?= +3 !'#;+V $ 7+N:+=\

5#.$) -1 761= +3 !#;+1=," 5#.$, E3#+' D•:" $+ 5:#%$ '.:" .K]; -1

(g) D5%C 7#$?"#;$ -1 +3 2 E W152JB-Wo"6 21E3 WVž, -1 #[W3 o@ WVž -1 [#2-1" U1#%E .p ((, #+5:

!a Wo"6 -,Ÿ WVž 53 -1 >553 #E"+ '.:" .p); -1

(h) x5: 51%j: 7/1' +=$1 .K (, -8', #."5+ -1 !ab1 !'T#6$ $=:+3 53 E,9," +1 U,m\ +=$: .K

-1 #+5: 53 v^w9$ (1'+1=: %1"9$: .K; -1

(i) !2K; 9#$#2#;-," +3 ?1=3 %C #'/•U1¤+ (1'+1=: 7/1' +=$1 .K (K53 !2K; .#b-1= ?'1'1 -1

k=:/'1, #+5: +: 9,W':-$1 +1 >…"†' +='1, -1 +" M ) N = 21-=5 7/1' +='1 -1 ?'1'1; -1

(j) #+5: !a v^w +: „‚ #E^k$ 5.%#$ <= !'T%#$ +3 #?'1 -1 '1?1#E9 +3 %1%E3 %C >5+3

!#AA12+ +: !'T%#$ -1 5.%#$ +3 #?'1 >5+1 2:#J-,, $f:=C -1 #6h U1#%E .p; -1

(k) DE3FG H#'+ %:#J-1 -1 7,Z1DE, iH9, 5%T/1-, k1$1 (1'+1=:, ?TE3#N', #%h !'T=,;, -1

DE3FG H#'+ %:#J-1 +3 !a Q3h," $+ !'#;+V $ Wo"6 71s +='3 -1 !#;+V $ Wo"6 +3 /1-=3 53

!#;+ +1 7-15 +=$1 .K -1 v1251#-+ -1 9K=+1')': +3 #E@ W152JB -1 v^w9$ W.61' 5"?";:

Private and Confidential

(1'+1=: %1"9$1 .KL !a >W-,9+$1Bl" 53 >{3S; -1

(l) ?:@5@%N:W:@E +: W)2B #E^k$ 5.%#$ +3 #?'1 v1251#-+ 9#$#2#;-," <=/-1 #?€: %C 5"E™ .K

(K53 7#$-,#9$1, f:WO3~, 20T #2#'%-, #2•1W' <= #W=1#%J -,('1@" , -1 DE3FGH#'+ %:#J-1

53 5"?"#;$ "RA15:" 20Tl" +: k=:/ -1 #?€:L >W-,9 +: D' U$u %C, .%1=: "W)2B #E^k$

5.%#$" +1 !bB .K ?:@5@%N:W:@E +3 !#;+V $ 7#$#'#; 53 R'3 21E1 5"61=, #2U3m dW 53 JG 1 D 2 =

+3 !'T=,; +3 (21? %C, <= #2U3m dW 53 >5 9#$#2#; -1 R6=\ +, 5"?,#;$ +='1 #(5+3 #E@

JG 1 D 2 = 71#;+=\ %1"9 5+$1 .K; -1

(m) #+5: !a >W-,9+$1B +3 DE3FGH#'+ %:#J-1 +3 >W-,9 <= R'"/ -1 #+5: !a v^w +3

>W-,9+$1B <= 5%1' 5321l" +3 R'"/ %C .0Q3W +=$1 .K; -1

(n) #+5: A: 23?51DN -1 -)R=@E +, 5"/#AB$ +=$1 .K, #(5%C ?:@5@%N:W:@E +3 W)\B #223+1#;+1=

%C, x5: 51%j: U1#%E .K (, DE3FGH#'+ %:#J-1 +3 #E@ !'TW-Tw .K, x5: 51%j: U1#%E .K (,

#'#my .,9: -1 D' >W-,9 +: U$u +3 !Q= -1 A12'1 +1 >…"†' +=$: .K; -1

(o) #+5: A: $=. 53 '1?1#E9," +, 'T+51' Wo‰61'1; -1

(p) ;,k1;q: .K -1 D5%C '+E: -1 6,=: +: 20Tl" +: #?€: U1#%E .K; -1

(q) >5 5%- E19) #+5: A: +1')' +1 >…"†' +=$1 .K; -1

(r) x53 5"/3U," +: >Œ#“ +3 ?1=3 %C 71s+$1B/>W-,9+$1Bl" +, ;,k1 /3 $1 .K -1 9T%=1. +=$1 .K -1

x5: +,‡ (1'+1=: 5"73#m$ +=$1 .K (, !|"$ R€1%+ -1 k$='1+ 7+V #$ +: .,; -1

(s) #+5: !a v^w +1 7#$dW\ +='1; -1

(t) #+5: A: +" M ) N = 5"51;' +: +1-BQ%$1 +, ?1#;$ +='3, '‚ +='3 -1 5:#%$ +='3 +3 #E@

#J41D' #+@ 9@ 5H]N23-= 21-=5 -1 +,‡ !a +" M ) N = +,J, e1DEC -1 7,j1% U1#%E .p; -1

D5%C +,‡ NG ,(' .H5B, 2±B, N1D% ?%, +p # 5 E ? H N ² 5 , ‡O= !"J3 -1 !a +" M ) N= 7,j1#%"9 dN:'

U1#%E .p (, #+5: A: #5O%, J3N1 -1 v^w9$ W.61' -,Ÿ (1'+1=: +, 'T+51' Wo"61 5+$3

.p, .1#'+1=+ dW 53 .0Q3W += 5+$3 .p, >5+3 %)³ +, +% += 5+$3 .p, 9Ts dW 53 =,+

5+$3 .p -1 (´ += 5+$3 .p -1 .0Q3W +='3 +1 7-15 += 5+$3 .pL DE3FGH#'+ %:#J-1 +1

>#6$ +1%+1( -1 DE3FG H#'+ %:#J-1 W= #+-1 (1 =.1 +,‡ A: E3'-/3 '; -1

(u) A1=$ +: @+$1, !k"J$1, =Q1, 5T=Q1 -1 5"7AT$1, #2/3U: =1µ," +3 51b %Kh:W)\B 5"?";, -1

512B(#'+ v2Ž1 +, k$=3 %C J1E$1 .K -1 #+5: 5"•3- !W=1; +3 #E@ >+51$1 .K -1 #+5:

!W=1; +: (1"6 +, =,+$1 .K -1 #+5: !a =1‚

+1 !W%1' +=$1 .K; -1

(v) t)n1, 9E$ -1 ¶1%+ .K; -1 7|Q -1 !7|Q dW 53, #+5: 20T +: W3U+U +='1, W3U+U +='3

+1 7-15 +='1, v1W1= +='1 -1 v1W1= +='3 +1 7-15 +='1, #(5+1 E3'-/3 ' >5 5%- E19)

#+5: A: E19) +1')', #'-%, #2#'-%' -1 #/U1#'/•U +3 712;1'," +3 $.$ #+5: A: $=:+3 53 #'#my

-1 7#$?"#;$ .KL ; -1

(w) BSMTPL +3 #E@ /1#-g ?'1$1 .K -1 BSMTPL +, !W'3 #2€3 $1l" +: 5321l" +, (W)=: $=. 53

-1 R"#U+ dW 53) k,'3 +1 +1=\ ?'$1 .KL

9.1.2 JG 1 D 2 = @~35, !#;j.\, +HW: +='3 +3 #E@ #+5: A: "J:W-#E"+", "W3(-·K W ", "=,?,N", "„1DJ=" -1

!a f61#E$ #J21D5, 7,j1%, @¸,I=/% -1 +1-B7\1E:, -1 #+5: 5%1' -1 5%+Q %KaT!E 7#€-1 +1

Private and Confidential

>W-,9 '.:" +=391L -1 DE3FGH#'+ %:#J-1 -1 #+5: A: 51%j: +3 #+5: A: #.¹3 +: #'9=1': +=C, -1 #+5:

A: $=. 53 DE3FGH#'+ %:#J-1 -1 #+5: A: 51%j: +: '3#293U'E 5"=6'1 -1 70T#$ +, WT': W3U +=C -1

>5%C ?1;1 J1EC, #+5: A: 51%j:, /01234 -1 (1'+1=: +, #+5: A: %1X% 53 71s +='3 -1 71s +='3

+1 7-15 +=C (, (1'?)t+= '.:" #+-1 9-1 .KL DE3FGH#'+ %:#J-1 +3 %1X% 53 >WE• .KL .% x5: #+5:

A: 9#$#2#; +1 W$1 6E'3 -1 >#6$ 5%t3 (1'3 W= >53 =,+'3 +1 !#;+1= 5T=#Q$ =k$3 .pL

9.1.3 JG 1 D 2 = DE3FG H#'+ %:#J-1 -1 DE3FGH#'+ %:#J-1 53 (Tq3 #+5: A: '3N2+B +: A3&$1 +: (1"6, `K ' -1

W=:Q\ '.:" +=391 <= ' .: DE3FGH#'+ %:#J-1 -1 DE3FGH#'+ %:#J-1 53 (Tq3 #+5: A: '3N2+B W= 5T=Q1

-1 7%1\:+=\ >W1-," +1 >…"†' +=391L JG 1 D 2 = DE3FGH#'+ %:#J-1 +3 #+5: A: !a >W-,9+$1B -1

R9"$T+, -1 ?:@5@%N:W:@E +3 #+5: A: !a j1.+, #(5%C JG 1 D 2 = +3 f1#%g %C ' .,'3 21E1

?:@5@%N:W:@E k1$1 A: U1#%E .K, +3 ?1=3 %C #+5: A: (1'+1=: +, I=25B ET+-!W, NG 3 5 -1 NG 3 5 +='3 +:

+,#UU '.:" += 5+$1 .KL º,$, -1 DE3FGH#'+ %:#J-1 -1 #+5: A: +" W ' : +: 5321 -1 DE3FGH#'+ %:#J-1

P1=1 -1 >5+3 %1X% 53 >WE• -1 W3U +: 9‡ (1'+1=: +1 #+5: A: $=. 53 U,m\ +=C, (.1" >{3S

#+5: A: (1'+1=: +, 7+N +='1 .K, #(5%C 61E+ +: f-" +: W.61' +3 !E121 v^w9$ W.61' -1

(1'+1=: U1#%E .K, E3#+' -. D•:" $+ 5:#%$ '.:" .KL (1'+1=:, (K51 #+ DE3FGH#'+ %:#J-1 P1=1 7/1'

#+-1 9-1 .KL

9.1.4 JG 1 D 2 = 5.%$ .K #+ 2. x51 +,‡ +/% '.:" >n1@91 (, DE3FGH#'+ %:#J-1 -1 ?:@5@%N:W:@E +3

#5O% -1 '3N2+B , -1 DE3FGH#'+ %:#J-1 53 (Tq3 #+5: A: #5O% -1 '3N2+B +3 ?T#'-1/: »1"63 W= !'T#6$

-1 !5"9$ dW 53 ?q1 A1= J1E$1 .KL

9.1.5 JG 1 D 2 = DE3FGH#'+ %:#J-1 -1 #+5: A: 51%j: +1 >W-,9 #+5: x53 >{3S +3 #E@ '.:" += 5+$1 .K (,

D' >W-,9 +: U$u P1=1 9K=+1')': -1 #'#my .K, -1 #+5: A: !2K; 9#$#2#; -1 !a 9#$#2#; +3 7/UB'

+1 Rj. +='3 +3 #E@ (, ?:@5@%N:W:@E -1 !a +3 !#;+1=," +1 >…"†' +=$1 .KL

9.1.6 JG 1 D 2 = ?:@5@%N:W:@E +: 5321l" -1 DE3FGH#'+ %:#J-1 +1 >W-,9 #+5: A: $=:+3 53 '.:" +=391 (,

DE3FG H#'+ %:#J-1 53 (Tq3 #+5: A: 52B= +, 'T+51' Wo"61 5+$1 .K, !Q% += 5+$1 .K, l2=?JB' +=

5+$1 .K, iH+ += 5+$1 .K -1 ¼=1? += 5+$1 .KL JG 1 D 2 = .K#+" 9, W152JB %1D#'"9 -1 #+5: !a %1X%

53 5321l" $+ !'#;+V $ Wo"6 .1#5E +='3 +1 7-15 '.:" += 5+$1 .KL

9.1.7 JG 1 D 2 = BSMTPL +3 %1X% 53 >W-,9+$1B +, WI=2.' 5321@" 7/1' +='3 +3 #E@ >W-,9 #+@ (1'3 21E3

#+5: A: 5H]N23-= +, I=25B D" (:#'-=, J:+" W1DE <= !E9 '.:" += 5+$1 .KL

9.1.8 JG 1 D 2 = BSMTPL -1 BSMTPL P1=1 >W-,9 #+@ (1'3 21E3 ½1"J '1% -1 J,%3' '1% -1 BSMTPL P1=1

7/1' +: 9‡ BSMTPL 5321l" +3 ?1=3 %C +,‡ '+1=1¤+, !W%1'('+ -1 !W%1'('+ ?-1' -1 #N¾\:

'.:" +=391 -1 !ab1 #+5: x53 R6=\ -1 +1-B %C U1#%E '.:" .,91 (, ;)#%E ., 5+$1 .KL _3NeH%B W=

BSMTPL -1 >5+3 v1W1I=-," +: [#2 -1 7#$ž1, -1 !ab1 BSMTPL +3 #+5: A: v1W1= -1 5321 #6¿,

v1W1= '1% <=/-1 x53 v1W1= -1 5321 #6¿ 53 (Tq3 5À12'1 +, ;)#%E -1 +%(,= +='1, v1W1= '1% (,

f1#%g -1 >W-,9 #+-1 (1 5+$1 .K ?:@5@%N:W:@EL

9.1.9 JG 1 D 2 = DE3FGH#'+ %:#J-1 +3 !a >W-,9+$1Bl" +, #+5: A: >Œ1/ -1 5321l" +, k=:/'3 -1 ?36'3 +3

#E@ #2•1W' /3 '3 -1 Rj. +='3 %C 5"E™ '.:" .,91, #(5%C DE3FGH#'+ %:#J-1 W= 7/#UB$ -1 >553 5"?"#;$

5321@" U1#%E .p, E3#+' D•:" $+ 5:#%$ '.:" .pL DE3FGH#'+ %:#J-1 53 71s #+5: A: (1'+1=: +1 >W-,9

#+5: !a v^w +, W=3U1' +='3, /TvB2.1= +='3 -1 'T+51' Wo"61'3 +3 #E@, -1 >553 ?1.= #+5: !a

v^w 53 5"W+B +='3, #2•1W' /3 '3, Rj. +='3 -1 ?36'3 +3 #E@ +='1 D' >W-,9 +: U$u +1 >…"†'

.,91L DE3FG H#'+ %:#J-1L

9.1.10 JG 1 D 2 = 5%t$1 .K #+ ?:@5@%N:W:@E +, E19) +1')' +3 $.$ #+5: A: +1')', #2#'-%' -1 2K; 5=+1=:

Private and Confidential

!'T=,; +, W)=1 +='3 +3 #E@ R2S+ #+5: A: (1'+1=: (DE3FGH#'+ %:#J-1 W= (1'+1=: -1 51%j:

7/1' +='3 21E3 v^w-," +: W.61' 5#.$) +1 kTE151 +='3 +1 !#;+1= .KL D5%C, #?'1 #+5: 5:%1 +3 ,

+#b$ !2K; 9#$#2#; +: (1"6 -1 !2K; 9#$#2#; +3 Rj. +3 5"?"; %C -1 2K; !/1E$: R/3U -1 5œ' +3

(21? %C (1'+1=: +1 kTE151 U1#%E ., 5+$1 .KL D5+3 !E121, BSMTPL +1')' 72$B' -1 !a 5=+1=:

!#;+1I=-," +, JG 1 D 2 = +3 ?1=3 %C #+5: A: (1'+1=: +1 kTE151 += 5+$1 .K (<= JG 1 D 2 = D5+3 P1=1 „‚

dW 53 BSMTPL +, !#;+V $ +=$1 .K), Á,"#+ 2. BSMTPL +3 #223+1#;+1= %C, (1"6 <=/-1 5"A1#2$

5%1;1' +3 5"?"; %C R2S+ -1 >#6$ %1'$1 .KL !W=1;, #2U3m dW 53 23 #('%C v^w9$ 6,N U1#%E

., 5+$: .KL

9.1.11 -. 5"A2 .K #+ 23 !a >W-,9+$1B (!'#;+V $ >W-,9+$1Bl" -1 ".K+5B" 5#.$) DE3FG H#'+ %:#J-1 W=

RW#“('+ -1 !¬:E 51%j: W,O -1 751I=$ += 5+$3 .p <= JG 1 D 2 = !'(1'3 %C x5: RW#“('+

<= !¬:E 51%j: +3 5"W+B %C R 5+$1 .KL JG 1 D 2 = P1=1 DE3FGH#'+ %:#J-1 +3 >W-,9 +3 +1=\ !a

E,9," +3 #E@ 512B(#'+ %"6 W= JG 1 D 2 = +3 ?1=3 %C v^w9$ (1'+1=: 71s +='1 A: 5"A2 .K, <= 71s+$1B

x5: (1'+1=: +1 >W-,9 JG 1 D 2 = +, W=3U1' +='3 -1 †1-E +='3 +3 #E@ += 5+$1 .KL BSMTPL x53

!'#;+V $ >W-,9 +, %"()=: '.:" /3 $1 .K, E3#+' DE3FGH#'+ %:#J-1 +1 >W-,9 +=$1 .KL JG 1 D 2 = f:+1=

+=$1 .K <= 5.%$ .K #+ ?:@5@%N:W:@E #+5: A: v^w9$ (1'+1=: +3 >W-,9 +3 #E@ #(œ3/1= '.:"

.,91 #(53 JG 1 D 2 = DE3FGH#'+ %:#J-1 W= 512B(#'+ dW 53 7+N +=$1 .K -1 /) 5=, " +3 51b 51t1 +=$1

.KL JG 1 D 2 = +, 512;1': 53 >5 7+1= +: (1'+1=: +1 6-' +='1 61#.@ #(53 2. 512B(#'+ dW 53

DE3FG H#'+ %:#J-1 W=, -1 DE3FGH#'+ %:#J-1 53 !a 5,UE _3NeH%B (>/1.=\ +3 #E@, E3#+' Z3 5 ? T +

$+ 5:#%$ '.:") W= /) 5 = , " +3 51b 51t1 +=$1 .KL

9.1.12 ?:@5@%N:W:@E +3 W15 R2S+ +1=B21‡ +='3 <= JG 1 D 2 = +3 %1X% 53 #+5: A: $=. 53 61E+ +:

A19:/1=:/A19:/1=: +3 +1=\ -1 E,9," +3 5%)./5%).," +3 %1X% 53 (1'?)t+= -1 !'(1'3 %C

?:@5@%N:W:@E 5321l" +3 712;1' %C ?1;1 >Œƒ +='3 +3 +1=\ .,'3 21E3 'T+51' +1 /121 +='3 +3 5A:

!#;+1= .,"93L

9.1.13 >W-,9 +: D' U$u +1 BSMTPL +1 7/UB' A1=$ 5=+1= +3 %8()/1 +1')'," <= +1')': 7#€-1l" +3

!;:' .K, <= >W-,9 +: U$u %C U1#%E +T [ A: +1')' 72$B' !'T=,;," -1 JG 1 D 2 = +3 712;1' 53 5"?"#;$

R2S+$1l" +1 !'TW1E' +='3 +3 BSMTPL +3 !#;+1= +1 !W%1' '.:" .KL WI=2.' 5321l" -1 x53

712;1' -1 7/UB' +3 5"?"; %C ?:@5@%N:W:@E P1=1 7/1' +: 9‡ -1 @+h +: 9‡ (1'+1=:L JG 1 D 2 = D5

?1$ 53 5.%$ .K #+ BSMTPL, BSMTPL +3 W)\B #223+ W=, #'-1%+," -1 WT#E5 -1 #+5: !a $:5=3 WQ

+,, -1 5321 53 5"?"#;$ #221/," -1 #U+1-$," +, .E +='3 +3 #E@ JG 1 D 2 = P1=1 5321 +3 >W-,9 +1 #22=\

7/1' += 5+$1 .KL

10. +.I!I05.E.I9 !"#$I,

10.1 DE3FG H#'+ %:#J-1 @+ $+':+: %"6 .K (, >W-,9+$1B/=1DJ5B +, DE3FGH#'+ %:#J-1 +3 %1X% 53 JG 1 D 2 = , " P1=1

/: (1'3 21E: WI=2.' 5321l" +: v2Ž1 +='3, 71s +='3 <= E1A >n1'3 %C 5Q% ?'1$1 .KL W1#NB-," +3 ?:6 D5

?1$ W= 5.%#$ o‡ .K #+ DE3FGH#'+ %:#J-1 +3 %1X% 53 WI=2.' 5321l" +: ?T#+" 9 W=, v2Ž1

>W-,9+$1B/=1DJ= <= JG 1 D 2 = +3 ?:6 @+ !E9 <= #PWQ:- 5"?"; ?'1$: .KL D5+3 P1=1 -. „‚ #+-1 (1$1 .K

#+ JG 1 D 2 = <= >W-,9+$1B +3 ?:6 ?1$6:$, 5"61= <= E3'/3' +: 5T#2;1 +3 >{3S 53 x53 JG 1 D 2 = <= >W-,9+$1B

+3 ?:6 @+ f$"h <= !E9 E3'/3' .K <= DE3FGH#'+ %:#J-1 +3 2 E %XŽ 5321 7/1$1 <=/-1 5T#2;1+$1B +3

dW %C +1-B += =.1 .KL 61E+ <= >W-,9+$1B +3 ?:6 ?1$6:$, 5"61= <= E3'/3' +: 5T#2;1 +1 >{3S; <=

D5#E@, JG 1 D 2 = <= >W-,9+$1B +3 ?:6 ?1$6:$, 5"61= <= E3'/3' 53 >Œƒ .,'3 21E: #+5: A: <= 5A:

/3 '/1I=-,", .1#'-,", /12," <= Q#$ +3 #E@ ?:@5@NW:@E >“=/1-: <= #(œ3/1= '.:" .,91 <= JG 1 D 2 =

?:@5@%N:W:@E +, Q#$W)#$B +='3 +3 #E@ 5.%$ .K D5 5"?"; %CL

10.2 RW D5+3 P1=1 f:+1= +=$3 .p #+ RW ?:@5@%N:W:@E +3 +%B61=:, @(CN, 7#$#'#;, n3 +3 / 1 = , 5E1.+1=, O1Z

Private and Confidential

5/Â '.:" .p <= RW+3 #+5: A: +1-B, 6)+, 5E1., 5321, 7#$#'#;g R#/ +3 #E@ ?:@5@%N:W:@E +: +,‡

#(œ3/1=: '.:" .KL

10.3 JG 1 D 2 = @^_+3 U' +1 >W-,9 +=+3 , JG 1 D 2 = R93 D5 ?1$ 53 5.%$ .K #+:

10.3.1 JG 1 D 2 = >#6$ 71#;+=\ +3 #?'1 x53 k1$3 +1 >W-,9 '.:" +=391 (, JG 1 D 2 = +3 !E121 #+5: !a v^w

+3 #+5: A: !#;+1= +3 !;:' .K;

10.3.2 JG 1 D 2 = 9K=+1')': >{3S," +3 #E@ DE3FGH#'+ %:#J-1 +1 >W-,9 '.:" +=391 -1 +,‡ A: 51%j: >W+=\

-1 51%j: '.:" E3 (1@91 (, E19) +1')' +3 $.$ #'#my .K -1 #(5+1 >W-,9 #+5: A: !2K;

>{3S,"/9#$#2#;-," +3 #E@ #+-1 (1 5+$1 .K;

10.3.3 JG 1 D 2 = #+5: A: $=. 53 >W-,9+$1B, DE3FGH#'+ %:#J-1 -1 ?:@5@%N:W:@E +3 '3N2+B +, 'T+51'

Wo"61'3 -1 21.' +, +,‡ 'T+51' Wo"61'3 +: +,#UU '.:" +=391;

10.3.4 JG 1 D 2 = BSMTPL +, x5: (1'+1=: <= /01234 7/1' +=391 #(5+3 #E@ BSMTPL >#6$ dW 53 !'T=,;

+= 5+$1 .K;

10.3.5 JG 1 D 2 = 5321 71s +='3 +3 >{3S 53 +3 2 E >5 !#;+V $ '3N2+B +1 >W-,9 +=391 #(5 $+ >5+: Wo"6

.K;

10.3.6 JG 1 D 2 = DE3FGH#'+ %:#J-1 -1 WI=2.' 5321 +3 712;1' +1 >W-,9 +=$3 5%- 5A: E19) +1')' +1 W1E'

+=391;

10.3.7 JG 1 D 2 = 5)6'1 78&,#9+: !#;#'-%, 2000 <= >5+3 $.$ !#;5)#6$ #'-%,", #2#'-%," <= #/U1#'/•U,"

53 !29$ .K <= >'+1 !'TW1E' +=391L

11. <? $ ; # > :. !$0$V G380:$IW => 8UX"&$F>B$W

11.1 61E+, .= 5%-, (@) 21.' 6E1'3 53 5"?"#;$ 5A: E19) +1')'," +1 W1E' +=391, #(5%C %,N= 21.' !#;#'-%, 1988

("@%2: !#;#'-%") U1#%E .K, E3#+' D•:" $+ 5:#%$ '.:" .K <= JG 1 D # 2 " 9 53 5"?"#;$ 5A: E19) +1')'," +1 W1E'

+=391L E1D5C5 <= (?:) 61= W#.-1 DE3^FG+ 21.' 6E1'3 +3 5"?"; %C >5 W= E19) 5A: #'-%,", #2#'-%," <=

#/U1#'/•U," +1 W1E' +=C, #(5%C !a ?1$," +3 !E121 61E+ <= -1h1 +='3 21E3 !a v^w +: 5T=Q1 53 5"?"#;$

-1$1-1$ #'-% <= %1'+ <= #/U1#'/•U U1#%E .pL x53 61= W#.-1 DE3^FG+ 21.'," %C <= (5:) D' >W-,9 +:

U$u +3 $.$ #';1BI=$ WI=61E' %1'+," +1 W1E' +=CL

11.2 61E+ +, -. 5T#'#ˆ$ +='1 .,91 #+ >5+3 W15 E19) +1')'," +3 $.$ DE3^FG+ 21.' 6E1'3 +3 #E@ R2S+

5A: /0123( .p <=, .= 5%-, !&$'/'2:':+V $ JG 1 D # 2 " 9 E1D5C5 <= W"(:+=\ 7%1\ Wh <= 21.' +: ?:%1

WH#E5: +: 7#$-1" !W'3 W15 =k391L<= 21.' 6E1'3 +3 >{3S 53 21.' 7/1$1 P1=1 58"W3 9@ W=#%N ("R2S+

/01234")L -#/ JG 1 D 2 = R2S+ /01234 E3 (1'3 %C #2ZE =.$1 .K <= D5+3 WI=\1%fdW ?:@5@%N:W:@E

+: 7#$ž1 +, +,‡ .1#', Q#$ -1 .1#' .,$: .K -1 WT#E5 JG 1 D 2 = +: E1W=21.: +3 #E@ 61E1' (1=: +=$: .K -1 =1DJ=

521=: ={ += /3 $1 .K, $, ?:@5@%N:W:@E JG 1 D 2 = 53 210#2+ UT— E3'3 +1 !#;+1= 5T=#Q$ =k391L ={ +: 9‡

x5: 521=: +3 ={:+=\ UT— +3 ?=1?= =1#U +1 W)2B-!'T%1#'$ %TR2(1 <=/-1 JG 1 D 2 = P1=1 x5: E1W=21.: +3

#E@ +1')': 5.1=1 E3'1L

11.3 JG 1 D 2 = -. 5T#'#ˆ$ +=391 #+ 7|3+ 521=: +3 W)=1 .,'3 W= =1DJ= 53 521=: #+=1-1 5.: »" 9 53 @+h #+-1 (1@L

-#/ 521=: #+=1-1 +1 AT9$1' =1DJ= P1=1 _3NeH%B W= =1DJ= P1=1 6T'3 9@ AT9$1' +3 !a $=:+," +3 %1X% 53

#+-1 (1$1 .K, $, JG 1 D 2 = #+5: A: AT9$1' +3 W)=1 .,'3 +3 ?1/ JG 1 D 2 = @^_+3 U' W= x5: 521=: +3 #E@ 5.: AT9$1'

+: 71^s +: !#;5)6'1 +: (1"6 +=391L 521=.

Private and Confidential

11.4 JG 1 D 2 = 53 .= 5%- ?:@5@%N:W:@E +: l= 53 '+/ %C @+h #+@ 9@ AT9$1' +1 I=+HJB ?'1@ =k'3 +: !W3Q1

+: (1@9:, <= JG 1 D 2 = @^_+3 U' <= JG 1 D 2 = k1$3 %C ?:@5@%N:W:@E +, x53 5"j. +1 #22=\ 5)#6$ +='1 .,91L

521=: UTd .,'3 53 W.E3, JG 1 D 2 = 53 !W3Q1 +: (1@9: #+ 2. 7|3+ 521=: +3 !"$ %C 7|3+ 521= +, AT9$1' #+@

(1'3 21E3 WK53 !W'3 51b E3 (1@L

11.5 x5: ^Ž#$ %C, =1DJ= _3NeH%B W= 7/1' +: 9‡ AT9$1' 5T#2;1 +3 %1X% 53 521=: #+=1-1 +1 AT9$1' +='3 +1

#2+• 6T'$1 .K, $, JG 1 D 2 = -. 5T#'#ˆ$ +=391 #+ 521=: +3 !"$ %C /3 - +,‡ A: ?+1-1 521=: #+=1-1 (-#/ +,‡ .,)

@+h #+-1 (1@L =1DJ= ?:@5@@%N:W:@E +: l= 53 '+/: @+h +=$1 .K <= ?:@5@@%N:W:@E +, 58"W #/-1

(1$1 .K.

11.6 x5: ^Ž#$ %C, =1DJ= 5"W)\B -1 R"#U+ 521=: #+=1-1 '+/ %C AT9$1' +='3 +1 #2+• 6T'$1 .K, $, (i) JG 1 D 2 =

?:@5@%N:W:@E +: l= 53 =1DJ5B 53 '+/ %C AT9$1' #+-1 9-1 x51 521=: #+=1-1 @+h +=391; (ii)

?:@5@%N:W:@E P1=1 #';1BI=$ $=:+3 53 '+/ %C +: 9‡ 521=: #+=1-1 +: x5: @+#h$ =1#U +, ?:@5@%N:W:@E

+, A3('1/21W5 +='1L

11.7 W1#NB-," +3 ?:6 D5 ?1$ W= 5.%#$ .K #+ JG 1 D 2 = WI=2.' 5321l" +3 7/UB' +3 #E@ D' >W-,9 +: U$u +3 k"J 13

+3 $.$ 7/1' #+@ 9@ $=:+3 53 .: AT9$1' +1 .+/1= .,91, !ab1 '.:"L =1DJ= P1=1 JG 1 D 2 = +, '+/ %C /: 9‡

521=: #+=1-3 +: @+#h$ =1#U +1 +,‡ A: /T‹W-,9 -1 !'#;+V $ >W-,9, x53 JG 1 D 2 = +3 ^kE1Z ?:@5@%N:W:@E

P1=1 +1')': +1=B21‡ UTd +: (1@9:L

11.8 x5: ^Ž#$ %C, (? =1DJ= 521=: #+=1-3 +3 #E@ W)=1 AT9$1' -1 R"#U+ AT9$1' '+/ %C += =.1 .K, $, JG 1 D 2 = D5+3

P1=1 f:+1= +=$1 .K <= 5.%$ .,$1 .K #+ =1DJ= <= JG 1 D 2 = +3 ?:6 #+5: A: AT9$1' 5"?";: #221/ +, #'WN1'3

+3 #E@ ?:@5@%N:W:@E #(œ3/1= .,91L =1DJ= +3 51b #+5: A: N+=12 -1 #221/ +: ^Ž#$ %C, JG 1 D 2 =

?:@5@%N:W:@E 53 #'/•U %1"9391 <= +,‡ +1=B21‡ +=391D5 %T{3 W= ?:@5@@%N:W:@E +: 5E1. +3 R;1= W=

#'\B- #E-1 (1@91L

11.9 JG 1 D 2 = +3 W15 (@) JG 1 D 2 = P1=1 =1DJ5B 53 #E-1 9-1 521=: #+=1-1, <= (?:) #+5: A: N,E NK~, W1#+£ 9 UT—,

W1#+£ 9 UT— -1 =1DJ= P1=1 AT9$1' #+@ 9@ #+5: A: $=. +3 UT— 53 5"?"#;$ 5A: /0123( <= I=+HJB

.,"93L>W-,9 +: D' U$u +3 $.$ !W'3 /1#-g," +3 7/UB' +3 5"?"; %C WI=2.' 5321l" +3 712;1' +3 7#$L JG 1 D 2 =

#22=\ 51t1 +='3 +3 #E@ ?1X .,91:BC 'DE 96+. 5/ <F-G.H- A

I'J '+ K66.L M+()-+ NO -D 96+. 'D PD2

POH9, >+&'Q ) A

I', >+&'Q ) A

I', K>' 3(8 4R> A

I' SBC BC:+ "+-+ NOT

11.10 JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ >#6$ 5)6'1 W=, ?:@5@%N:W:@E +1 !#;+V $ 7#$#'#; JG 1 D 2 = 53 JG 1 D 2 = P1=1

?'1@ 9@ x53 /0123(," -1 I=+HJB +1 #'=:Q\ +='3 +3 #E@ x53 /01234 -1 I=+HJB W3U +='3 +3 #E@ +. 5+$1

.KL

11.11 -#/ 521=: #+=1-3 +3 AT9$1' +3 5"j. +3 5"?"; %C #+@ 9@ /0123(," <= I=+HJB +3 #'=:Q\ 53 +,‡ #25"9#$ 51%'3

R$: .K, $, 61E+ ?:@5@%N:W:@E +, U3m =1#U +1 AT9$1' +=391, x51 ' +='3 W=, ?:@5@%N:W:@E 61E+ +3

^kE1Z +,‡ +1')': +1=B21‡ UTd += 5+$1 .KL

11.12 JG 1 D 2 = 5%t$1 .K #+ -#/ >5+3 W15 (21? ' /3 '3 +1 #2+• '.:" .K #';1BI=$ 521=: -1 ?T#+" 9?:@5@%N:W:@E +:

%"()=: +3 #?'1 JG 1 D 2 = @^_+3 U' W= #/k1‡ /3 '1, (, D5 W= !"#$% #'\B- E391 #+ ?T#+" 9 ={ +: (1': 61#.@ -1 W)=:

+: (1': 61#.@ (x5: ?T#+" 9 +3 #E@ @+ !E9 JG 1 D 2 = #'-Tw +=+3 )L -#/ JG 1 D 2 = #+5: #';1BI=$ 521=: +3 #E@

#+5: A: ?T#+" 9 +1 (21? /3 '3 %C !5%bB .K $, JG 1 D 2 = $T="$ ?:@5@%N:W:@E +, 5)#6$ +=391L D5+3 !E121, JG 1 D 2 =

D5 ?1$ 53 5.%$ .K #+ JG 1 D 2 = P1=1 #+5: A: /3 =: +3 +1=\ JG 1 D 2 = -1 =1DJ= P1=1 #';1BI=$ 521=: -1 ?T#+" 9 +,

W)=1 +='3 53 D'+1= +='3 W=, /K #'+ 5%1-,#($ #.¹3 +3 +T [ -1 W)=3 #.¹3 +, =,+'3 +3 dW %C +N8$: ., 5+$:

Private and Confidential

.KL +" W ' : P1=1 7#$ZE =1#U (':63 WI=A1#m$)L.

11.13 JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ 2. (@) JG 1 D 2 = R23/' W= >53 58"W: 9‡ #+5: A: 521=: +, !f:+1= '.:"

+=391/+=39:; <= (?:) 521=: UTd +='3/W)=1 +='3 53 D" +1= += /3 91 <=/-1 =1DJ= +, #+5: A: $=:+3 53

5"+3 $/5"21/ '.:" +=391 #+ 2. x5: 521=: '.:" +=391/+=39:L D5+3 !E121, JG 1 D 2 = #+5: A: !'#;+V $ 521= +,

'.:" E3'3 -1 >$1='3 +3 #E@ 5.%$ .K (, _3NeH%B +3 %1X% 53 71s '.:" #+-1 9-1 .KL

11.14 JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ JG 1 D 2 = +3 R6=\ <=/-1 v2.1= +3 5"?"; %C =1DJ5B P1=1 +: 9‡ #+5: A: #U+1-$

+, JG 1 D 2 = P1=1 D5+3 $.$ /1#-g," +1 >…"†' %1'1 (1@91 #(5+3 #E@ +" W ' : #+5: A: $=. 53 #(œ3/1= '.:"

.,9: <=, -#/ x5: #U+1-$ +: 7+V #$ 9"A:= .K, $, ?:@5@%N:W:@E (1"6 +='3 +3 ?1/ >' %1%E," %C +1=B21‡ +=

5+$1 .K (.1" JG 1 D 2 = +, >“=/1-: n.=1-1 9-1 .K, #(5+3 WI=\1%fdW D5 v2Ž1 +, 5%1s #+-1 (1 5+$1

.K <=/-1 JG 1 D 2 = 53 JG 1 D 2 = +3 >W-,9 <= Wo"6 +, 7#$?"#;$ #+-1 (1 5+$1 .KL R23/' <=/-1 ?:@5@%N:W:@E

+,‡ A: +1')': +1=B21‡ UTd +='3 +1 .+/1= .,91D5 5"?"; %CL .1E1‰#+, >W-,9 +: D' U$u +3 k"J 2.6 +3

!'T51= JG 1 D 2 = +3 ^kE1Z +,‡ A: +1=B21‡ +='3 53 W.E3 JG 1 D 2 = +, !W'3 %1%E3 <= R6=\ +, 5%t1'3 +3 #E@

>#6$ !25= 7/1' #+-1 (1@91L

11.15 JG 1 D 2 = W)=: $=. 53 D5+3 #E@ #(œ3/1= .,91: (@) JG 1 D 2 = P1=1 f:+1= +: 9‡/UTd +: 9‡ #+5: A: 521=: +, W)=1

+='3 %C #2ZE$1; (?:) #W+-!W #?"/T 53 #W+-!W 5%- W= =1DJ= +, E3'3 %C +,‡ #2ZE$1; (5:) 61E+ +: l= 53

+,‡ A: +1-B -1 6)+ #(5%C E1W=21.: 53 <= E1W=21.: 53 91q: 6E1'1, U=1?/JG Ã +3 7A12 %C 91q: 6E1'1,

%8^k+, U1=:I=+ -1 #+5: A: 7+V #$ +1 >Œ:q' U1#%E .K; (J:) #+5: A: E19) +1')' +3 $.$ +,‡ >…"†' -1

9K=-W1E'; (‡) JG 1 D 2 = P1=1 +" W ' : +: 5"W#“ +, +,‡ >WÄ2 -1 Q#$ -1 ?:@5@%N:W:@E 7#$#'#;-," +3 51b +,‡

/TvB2.1=; /TvB2.1= +3 /1-=3 %C !W%1'('+ A1m1 +1 >W-,9 +='1, U1=:I=+ 'T+51' Wo"61'1 <= !AÄ DU1=3

+='1 U1#%E .,91; (@Z) /K #'+ #U– +3 /8=1' =1DJ5B +, .,'3 21E1 +,‡ A: U1=:I=+ <=/-1 †1$+ k$=1; ([)

521=:, #W+-!W 5%- <= JG H W N1D% +3 5"?"; %C =1DJ=(l") +, .,'3 21E: +,‡ A: /3 =:, ?:@5@@%N:W:@E P1=1

#';1BI=$ 5%- +3 #E@; (() 521= 53 521=: #+=1-1 53 !#;+ 25)E'1; <= (i) WI=61E' %1'+," +1 W1E' +='3 %C

#2ZE$1L JG 1 D 2 = @${

21=1 >W=,w #'#/B‚ +V | , " +3 5"?"; %C -1 >553 >Œƒ .,'3 21E3 #+5: A: $:5=3 WQ P1=1

?:@5@%N:W:@E +, #+@ 9@ #+5: A: /123 +3 #E@ ?:@5@%N:W:@E +, %1Z += /3 $1 .K <= „‚ dW 53

?:@5@%N:W:@E +, [,q /3 $1 .KL

11.16 /T†BN'1 +3 +1=\ #+5: A: $:5=3 WQ <=/-1 21.' +, .,'3 21E3 #+5: A: 'T+51' <=/-1 Q#$ +3 #E@ 61E+

>“=/1-: .,91, 61.3 2. /T†BN'1 +3 /8=1' 61E+ -1 #+5: $:5=3 WQ +: E1W=21.: +3 +1=\ oR ., -1 '.:"L >W-,9

+: D' U$u +3 !'T51= /K #'+ #U– +3 /8=1' -1 JG 1 D2= +3 #'-"h\ %C %1'1 (1$1 .KL

12. EF>#Y) !"#$Z, :" 8)[$&) :" 89I EF>/$9) 0$):

12.1 JG 1 D 2 = !'T?"; +=$1 .K #+ 2. .= 5%- D' >W-,9 +: U$u <= -.1" ?$1@ 9@ /1#-g," <=/-1 5%--5%- W=

?:@5@%N:W:@E P1=1 #';1BI=$ /1#-g," +1 W1E' +=391L #+5: A: WI=^Ž#$ %C, JG 1 D 2 = =1DJ5B +, WI=2.' 5321@"

7/1' +=$3 5%- >W-,9 +: U$u <= ?$1@ 9@ /1#-g," +1 W1E' +='3 %C #2ZE =.$1 .K, JG 1 D 2 = , +1')' +3 $.$

>WE• !#;+1=," <= >W1-," +3 !E121, ?:@5@%N:W:@E +, 210#2+ AT9$1' +='3 +3 #E@ >“=/1-: .,91L @+

=1#U +1 W)2B-!'T%1#'$ %TR2(1, (K51 #+ ?:@5@%N:W:@E P1=1 %1%E3-/=-%1%E3 +3 R;1= W= #';1BI=$ #+-1

(1$1 .K, E3#+' #+5: A: ^Ž#$ %C x51 %TR2(1 ‹W-3 53 !#;+ '.:" .,91L 10,000 ("n:+ .K")L

12.1.1 JG 1 D 2 = -. 5T#'#ˆ$ <= WT#‚ +=391 #+ 2. JG 1 D 2 = @^_+3 U'/_3NeH%B +: A1m1 5%t$1 .K <= -.

5T#'#ˆ$ +=391 #+ 2. JG 1 D 2 = @^_+3 U'/_3NeH%B P1=1 5%#bB$ A1m1l" %C 53 2. A1m1 6T'3 #(53 2. 5?53

!z: $=. 5%t$1 .KL

12.1.2 JG 1 D 2 = P1=1 _3NeH%B +3 %1X% 53 7/1' +: (1'3 21E: WI=2.' 5321 >&,9 %1'+," +3 !'T51= <=

?:@5@%N:W:@E +: %8^k+ <= #E^k$ R2S+$1l" +3 !'T51= >š$% 9T\2“1 21E: .,9:L WI=2.'

Private and Confidential

5321 +3 7/UB' %C JG 1 D 2 = +: E1W=21.: +3 +1=\ ?:@5@%N:W:@E <=/-1 =1DJ= +, .,'3 21E3 #+5: A:

'T+51' +3 #E@ JG 1 D 2 = >“=/1-: .,91L

12.1.3 61E+ 521= +, #2'Å, 7A12: <= 5%-?y $=:+3 53 WI=2.' 5321 7/1' +=391L

12.1.4 JG 1 D 2 = .= 5%- 21.' +1 W"(:+=\ 5T#'#ˆ$ +=391 <= _3NeH%B W= 21.' +3 >W-,9 +3 #E@ R2S+

5A: E1D5C5, ?:%1 <= W=#%N +, !&$'/'2:':+V $ =k391L

12.1.5 WI=2.' 5321@‰ #'Æ1#/$ +=$3 5%- 61E+ +,‡ A: 9K=+1')': -1 !2K; 9#$#2#; '.:" +=391 -1 >5%C

5.1-$1 '.:" +=391L

12.1.6 61E+ !'#;+V $ v^w-," +, 21.' 6E1'3 +: !'T%#$ '.:" /3 91L JG 1 D 2 = P1=1 #+5: A: >…"†' +3 #E@

?:@5@%N:W:@E !W'3 #223+ 53 +,‡ A: +1=B21‡ +='3 +1 !#;+1= 5T=#Q$ =k$1 .K, (, 5%1^s -1 !a

+1')': +1=B21‡ $+ ?° 5+$: .K, E3#+' -.:" $+ 5:#%$ '.:" .KL

12.1.7 61E+ +, /K #'+ #U– +3 /8=1' .= 5%- 521I=-,", f-" +: <= 21.' +: 5T=Q1 5T#'#ˆ$ +=': .,9:L

12.1.8 JG 1 D 2 = D' >W-,9 +: U$u +3 $.$ R2S+ WI=2.' 5321 +3 712;1' 53 #+5: A: #26E' +, $T="$

?:@5@%N:W:@E +3 X1' %C E1@91, #(5%C +,‡ /T†BN'1, (:2' -1 5"W#“ +: Q#$ U1#%E .K, E3#+' D•:"

$+ 5:#%$ '.:" .KL

12.1.9 JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ >5+3 P1=1 >W-,9 +: D' U$u +3 #+5: A: >…"†' 53 ?:@5@%N:W:@E

+, W-1Bs <= !W)=\:- Q#$ .,'3 +: 5"A12'1 .K <= D5#E@, x53 #+5: A: >…"†' +: ^Ž#$ %C, x53 !a

>W1- (, >WE• ., 5+$3 .p, ?:@5@%N:W:@E +3 W15 -. !#;+1= .,91L #2#U‚ 7/UB' <= #'m3;1•1

=1.$ +3 #E@L

12.1.10 JG 1 D 2 = +, -. 5T#'#ˆ$ +='1 .,91 #+ 2. D' >W-,9 +: U$u +3 $.$ 7/1' #+@ 9@ $=:+3 53 WI=2.'

5321 7/1' +='3 +3 !E121 #+5: !a >{3S +3 #E@ JG 1 D 2 = #J21D5 +1 >W-,9 '.:" += =.1 .KL JG 1 D 2 =

-. 5T#'#ˆ$ +=391 #+ _3NeH%B W= 21.' 6E1$3 5%- JG 1 D 2 = #J21D5 E"?3 5%- $+ v0, !'TWE• -1

?"/ ' .,L

12.1.11 (? JG 1 D 2 = 21.' 6E1 =.1 ., $, 2. _3NeH%B W= 2:#J-,/D"N=K ^F2 51%j: +1 >W-,9/@~35 '.:" +=391L

.1E1‰#+, =1DJ5B P1=1 !'T=,; #+@ 9@ .H§/OHW +3 /8=1', JG 1 D 2 = _3NeH%B W= 2:#J-,/D"N=K ^F2 51%j:

$+ Wo"6 5+$1 .K, ?U$• #+ JG 1 D 2 = -. 5T#'#ˆ$ +=391 #+ .H§/OHW +3 /8=1' D5 $=. +3 @~35/>W-,9

53 WI=2.' 5321 %C +%: -1 E1W=21.: '.:" .,9:L 521=.

12.1.12 _3NeH%B W= !'T=,; +3 (21? %C ?T#+" 9 R2"#N$ .,'3 W=, JG 1 D 2 = -. 5T#'#ˆ$ +=391 #+ 2. #W+-!W WHD"N

+3 =103 %C .K <= -. 7-15 +=391 #+ 21.' #W+-!W 5%- 53 W.E3 #W+-!W WHD"N W= Wo"6 (1@L

12.1.13 JG 1 D 2 = -. 5T#'#ˆ$ +=391 #+ =1DJ= +T E 521=: UT— +1 AT9$1' +=3L x5: ^Ž#$ %C, (? =1DJ= WI=2.'

5321l" +3 #E@ +T E 521=: UT— +1 '+/ AT9$1' +=$1 .K, $, JG 1 D 2 = +T E 521=: UT— @+h +=391 <=

>53 ?:@5@%N:W:W:@E P1=1 W)=: $=. 53 #';1BI=$ $=:+3 53 ?:@5@%N:W:@E +, A3( /3 91L

12.1.14 JG 1 D 2 = +3 W15 @+ 61E) %,?1DE '"?= .,91 <= 2. =1DJ= +3 #22=\ +3 5"?"; %C ?:@5@%N:W:@E P1=1

A3(3 9@ N3Ç 5"/3U," +, W°'3 <= =1DJ= +: 7#$#€-1 ?$1'3 +: Q%$1 A: =k391L

12.1.15 -#/ +,‡ v^w 21.' %C !W': 5"W#“ [,q$1 .K, $, 61E+ P1=1 >5+: 6,=: -1 [3 q [ 1 q '.:" +: (1@9:

<= 61E+ P1=1 $T="$ ?:@5@%N:W:@E +, D5+: 5)6'1 /: (1@9:L -#/ JG 1 D 2 = =1DJ= +: 5"W#“ +3 51b

6,=: +=$1 .K -1 [3 q [ 1 q +=$1 .K, $, =1DJ= P1=1 /121 #+@ 9@ #+5: A: 'T+51' +3 #E@ JG 1 D 2 = W)=: $=.

Private and Confidential

>“=/1-: .,91 <= ?:@5@%N:W:@E !W'3 #223+ 53 JG 1 D 2 = +1 W"(:+=\ 5%1s += 5+$1 .K <= JG 1 D 2 =

@^_+3 U' $+ JG 1 D 2 = +: Wo"6 +, !Q% += 5+$1 .KL ?:@5@%N:W:@E #+5: A: ^Ž#$ %C =1DJ= +:

5"W#“ +3 'T+51' -1 Q#$ +3 #E@ >“=/1-: '.:" .,91L

12.1.16 JG 1 D 2 = D5+3 P1=1 f:+1= +=$1 .K <= 5.%$ .,$1 .K #+ =1DJ= <= JG 1 D 2 = +3 ?:6 AT9$1' 5"?";: #+5:

A: %T{3 +, #'WN1'3 +3 #E@ ?:@5@%N:W:@E !+3 E3 #(œ3/1= .,91L #+5: A: N+=12 +: ^Ž#$ %C, 61E+

?:@5@%N:W:@E 53 #'/•U %1"9391L JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ >W=,w %1%E3 %C ?:@5@%N:W:@E P1=1

#E-1 9-1 #'\B- !"#$% <= JG 1 D 2 = +3 #E@ ?1X+1=: .,91L

12.1.17 JG 1 D 2 = +, x53 7#UQ\," +3 #E@ kT/ +, >WE• +=1'1 .,91, #(•C ?:@5@%N:W:@E +, E19) +1')' +3

!'T51= R-,#($ +='3 +: R2S+$1 ., -1 ?:@5@@%N:W:@E 5%--5%- W= R2S+ 5%t3L

12.1.18 21.' +: W)=: #(œ3/1=: 61E+ +: .,9: <= 21.' 7/1$1 +3 51b 5.%$ #'-%," <= U$u +3 R;1= W=

#+5: A: +1=\ 53 521= -1 #+5: !a $:5=3 WQ +3 +1=\ 21.' +, .,'3 21E: #+5: A: .1#' -1 Q#$ +3

#E@ 61E+ >“=/1-: -1 #(œ3/1= .,91L

12.1.19 61E+ E1W=21.: 53 21.' '.:" 6E1@91, WI=2.' 5321l" +3 #'Æ1/' +3 /8=1' -1$1-1$ #'-%," <= 5A:

E19) +1')'," +1 W1E' +=391, 5:N ?3§ E91@91, 5321/5321l" +3 #'Æ1/' +3 /8=1' U=1?/#59=3N/?:q: -1

#+5: !a 7+1= +3 'U3 +1 532' '.:" +=391 <= .= 5%- 2K; JG 1 D # 2 " 9 E1D5C5 <= 21.' +3 #E@

W"(:+=\/?:%1 +19(1$ =k'1 .,91L 21.' <= 521= +: 5T=Q1 W= 7#$+) E 7A12 J1E3 #?'1,

RW1$+1E:' ^Ž#$ +, [,q+= JG 1 D 2 = +,‡ A: v^w9$ +HE '.:" >n1@91L JG 1 D 2 = +, !W'3 R5W15

+3 -1$1-1$ %C ?1;1 >Œƒ #+@ #?'1 -1 #+5: -1$1-1$ #'-% +1 >…"†' #+@ #?'1, +HE E3'3 +3 #E@

>#6$ Ž1' W= 21.' =,+'3 +3 ?1/ .: =1DJ= <= ?:@5@%N:W:@E 53 5A: +HE E3': .,9:L

12.1.20 JG 1 D 2 = 5%t$1 .K #+ JG 1 D 2 = P1=1 JG 1 D 2 = +3 R23/' W= #/k1‡ /3 '3 21E: #';1BI=$ ?T#+" 9 +, !f:+1=

+='1 -1 >5+1 5œ1' '.:" +='1, JG 1 D 2 = P1=1 BSMTPL +, 7/1' #+@ 9@ >#6$ „‚:+=\ +3 R;1=

W= !51;1=\ WI=^Ž#$-," +, [,q+= #'#my .K, #(5%C BSMTPL D5 W= !"#$% #'\B- E391 #+ ?T#+" 9

.,': 61#.@ -1 '.:" ={ -1 W)\B (x5: ?T#+" 9 +3 #E@ @+ !E9 JG 1 D 2 = #'-Tw +=+3 )L -#/ JG 1 D 2 = -1 =1DJ=

P1=1 #';1BI=$ ?T#+" 9 +1 5œ1' +='3 +: ^Ž#$ %C '.:" .K $, JG 1 D 2 = $T="$ ?:@5@%N:W:@E +, 5)#6$ +=391L

D5+3 !E121, JG 1 D2= D5 ?1$ 53 5.%$ .K #+ JG 1 D 2 = P1=1 #+5: A: /3 =: +3 +1=\ JG 1 D 2 = -1 =1DJ= P1=1

#';1BI=$ ?T#+" 9 +, W)=1 +='3 53 D'+1= -1 D'+1= +='3 W=, /K #'+ 5%1-,#($ 7#$ZE =1#U +3 R"#U+

-1 W)=3 #.¹3 +, =,+'3 +3 dW %C +N8$: ., 5+$: .KL ((K51 #+ k"J 13.3 %C WI=A1#m$ .K) ?:@5@%N:W:@E

P1=1L

12.1.21 JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ 2. (@) '.:" +=391/+=39:!f:+1= +='1JG 1 D 2 = @^_+3 U' W= >53 58"W:

9‡ +,‡ A: ?T#+" 9; <= (?:) ?T#+" 9 UTd/W)=: +='3 53 D"+1= += /3 91 <=/-1 ?T#+" 9+$1B +, #+5: A: $=:+3

53 5"+3 $/5"21/ /3 91 #+ 2. x5: ?T#+" 9 '.:" +=391/+=39:L

12.1.22 61E+, .= 5%-, 521I=-," <= #'#/B‚ 21.' +: 5T=Q1 5T#'#ˆ$ +=391L #+5: A: /T†BN'1, (:2' -1 5"W#“

+: Q#$ +3 %1%E3 %C, 61E+ D53 ?:@5@%N:W:@E +3 51b-51b ?:@5@%N:W:@E +3 $Š1E ',#N5 %C

E1@91L D5+3 !#$I=w, 61E+ -. 5T#'#ˆ$ +=391 #+ /T†BN'1 -1 /T†BN'1 +3 5"?"; %C 7b% 5)6'1 I=W,NB

("@ZR‡R=") /T†BN'1/.$1.$ +3 5%- 53 2 (/,) †"N3 +3 A:$= Ž1':- Q3h1#;+1= %C #'+N$% WT#E5

O3U' %C /(B +: (1@L .

12.1.23 JG 1 D 2 = D5+3 #E@ W)=: $=. #(œ3/1= .,91:

(a) JG 1 D 2 = P1=1 f:+1= +: 9‡ ?T#+" 9 +, W)=1 +='3 %C +,‡ #2ZE$1;

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(b) R2"#N$ 5%- <=/-1 Ž1' W= 521I=-," +, E3'3 %C +,‡ #2ZE$1;

-1 #+5: A: 7+V #$ +1 >Œ:q' U1#%E .K;

(d) D5+3 P1=1 E19) +1')' +1 +,‡ >…"†' -1 9K=-W1E';

(e) JG 1 D 2 = P1=1 ?:@5@%N:W:@E +: 5"W#“ +, +,‡ >WÄ2 -1 Q#$ -1 ?:@5@%N:W:@E 7#$#'#;-,"

+3 51b +,‡ /TvB2.1=; /TvB2.1= +3 /1-=3 %C !W%1'('+ A1m1 +1 >W-,9 +='1, U1=:I=+

'T+51' Wo"61'1 <= !AÄ DU1=3 +='1 U1#%E .,91;

(f) WI=2.' 5321 +1 >W-,9 +=$3 5%- -1 >5+3 5"?"; %C =1DJ= +, .,'3 21E1 +,‡ A: U1=:I=+

<=/-1 71\†1$+ k$=1;

(g) =1DJ=(l") $+ Wo"6'3 %C 10 (/5) #%'N 53 !#;+ +: /3 =:, >' %1%E," +, [,q+= (.1"

?:@5@@%N:W:@E P1=1 =1DJ +3 /3 = 53 !51D'%CN +3 +1=\ /3 =: o‡ .K;<=

(h) =1DJ= 53 !#$I=w +T E 521=: UT— 25)E'1 -1 JG 1 D 2 = xW W= 7/#UB$ +T E 521=: UT— 53 !#;+

61(B +='1L

12.1.24 61E+, 7|Q -1 !7|Q dW 53 '.:" +=391:

(a) x53 #+5: A: R6=\ %C U1#%E .,'1 (, ?:@5@%N:W:@E +: 7#$ž1 +, 'T+51' Wo"61$1 ., -1

#+5: A: $=. 53 !5T#2;1 +1 +1=\ ?'$1 .,; -1

(b) ?:@5@%N:W:@E +3 #E@ #+5: A: '+1=1¤+ 761= +1 #.¹1 ?''3 +1 +1=\ ?'CL

12.1.25 JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ 21.' -1 JG 1 D 2 = +3 5"?"; %C =1DJ= +: #+5: A: #U+1-$ +, JG 1 D 2 = P1=1

/1#-g," +1 >…"†' %1'1 (1@91 #(5+3 #E@ ?:@5@%N:W:@E #+5: A: $=. 53 #(œ3/1= '.:" .,91L

12.1.26 JG 1 D 2 = 5A: 715"#9+ I=+HJB ?'1@ =k391JG 1 D 2 = P1=1 7/1' +: 9‡ WI=2.' 5321l" <= @+h #+@ 9@

AT9$1' 53 5"?"#;$L >#6$ ',#N5 W=, ?:@5@%N:W:@E JG 1 D 2 = P1=1 @+h #+@ 9@ AT9$1' +: =1#U +:

5N:+$1 +, 5|1#W$ +='3 +3 #E@ JG 1 D 2 = +3 I=+HJB +1 }#JN += 5+$1 .K, -1 }#JN +3 #E@ @+ -,Ÿ

f$"h }#JN= #'-Tw += 5+$1 .KL -#/ D5 $=. +3 }#JN 53 @+h #+@ 9@ <= ?:@5@%N:W:@E +,

(%1 #+@ 9@ AT9$1' +3 5"?"; %C +,‡ #25"9#$-1" 51%'3 R$: .p, $, ?:@5@%N:W:@E +3 W15 !a >W1-

+='3 +1 !#;+1= ?=+=1= =k'3 +3 !E121, JG 1 D 2 = +, #25"9#$ +3 ?=1?= =1#U +1 $T="$ ?:@5@%N:W:@E

+, AT9$1' +='3 +: R2S+$1 ., 5+$: .K <= !#$I=w =1#U +: %1"9 +: (1 5+$: .KL 61E+ 53

(T%1B'3 +: =1#UL

12.1.27 ?:@5@%N:W:@E +, JG 1 D 2 = P1=1 x53 21.' +1 >W-,9 +='3 %C +,‡ RW#“ '.:" .,9: #(5%C 21.' 7/1$1

P1=1 7/1' #+@ 9@ 21.' W= @+ #'#/B‚ ½1"J '1% <= E,9,/O:+= .,L

13. G*L'$)

13.1 +" W ' : 521=: >WE• +=1'3 +1 7-15 +=39:/K #'+ #U– %C WI=2.' 5321l" +3 7/UB' +3 #E@ @+ #2U3m /K #'+

#U– +3 5"?"; %C JG 1 D 2 = +,L JG 1 D 2 = 51s1#.+ R;1= W= ("/K #'+ 7#$?y$1 =1#U"), +: 9‡ -1h1l" 53 5"?"#;$

71s EÈ," 53 (Tq3 7,®1.' 71s +='3 +1 .+/1= .,91L

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13.2 P1=1 /K #'+ W1E: +3 /8=1' WI=2.' 5321l" +3 712;1' +3 5"?"; %C61E+=1DJ5B +3 #E@, JG 1 D 2 = @+ #2U3m /K #'+

#U– ("/K #'+ +%1‡") %C JG 1 D 2 = P1=1 5ZE$1W)2B+ W)=: +: 9‡ 5A: 521=: +3 5"?"; %C @+#h$ JG 1 D 2 = UT— +,

@+#h$ +='3 +3 ?1/ ?:@5@%N:W:@E 53 71s +T E =1#U 71s +='3 +1 .+/1= .,91L

13.3 +" W ' : 7|3+ /K #'+ #U– +3 5"?"; %C JG 1 D 2 = +, +T E =1#U +1 AT9$1' +=39:>š(i) 5%t8$3/v2Ž1 +: U$u +3

$.$ 21.' +3 5"?"; %C /3 - E1D5C5 UT—/Wr1 #+=1-1 <= JG 1 D 2 = P1=1 /3 - #+5: A: !a =1#U +3 #E@

?:@5@%N:W:@E P1=1 21.' 7/1$1 +, AT9$1' +: 9‡ =1#U %C 53 +N8$: +3 ?1/ 71s =1#U JG 1 D 2 = <= 21.' 7/1$1

+3 ?:6 5%t8$1 oR (#(5%C !a ?1$," +3 51b-51b, -.1" #/@ 9@ 712;1'," +3 >…"†' +3 +1=\, WI=5%1s Q#$,

%=œ$ <= /T†BN'1l" +3 #E@ %TR2(1 R#/ U1#%E .K) #(5+3 5"?"; %C JG 1 D 2 = '3 21.' +3 WQ %C (1=: #+-1 .K

<= 26' #/-1 .K /K #'+ R- 53 JG 1 D 2 = E:( 5%t8$3 +3 !'T51= 7/1$1; -1 (ii) /K #'+ 7#$?y$1 =1#U ("/K #'+

5%1-,#($ #261= =1#U")L

13.4 +" W ' : !W'3 k1$3 <= /K #'+ 53 5"?"#;$ I=+HJB +1 #%E1' +=39:E1D5C57|3+ 5s1. +3 !"$ %C -1 >553 W.E3

#W[E3 5s1. +3 #E@ UT— =1#U <= /K #'+ +%1‡L >5: +3 !'T5=\ %C, ?:@5@%N:W:@E 7|3+ /K#'+ EÈ 521=:

+3 5"?"; %C 9\'1 +: 9‡ /K #'+ 5%1-,#($ 7#$ZE =1#U +: +T E =1#U +, @+ +K E C J = 5s1. %C 61E+ P1=1 +:

9‡ /K #'+ #U–," +: 5"›1 53 9T\1 +=+3 61E+ +, AT9$1' +=391 ("JG 1 D 2 = 51s1#.+ 7#$ZE =1#U") ”)L JG 1 D 2 =

51s1#.+ 7#$ZE =1#U %C 521=: 53 5"?"#;$ =1#U U1#%E .,9:!"#$ %& '

(

)#*$, !

(

+,$, +"-+. /01 %" %$+) 234! !056

738!$549. +" W ' : #W[E3 5s1. +3 #E@ 7|3+ 5s1. +3 !"$ %C -1 >553 W.E3 JG 1 D 2 = +, JG 1 D 2 = 51s1#.+ 7#$ZE

=1#U +1 AT9$1' +=39:, (, #+ JG 1 D 2 = 53 ?:@5@%N:W:@E +, 71s .,'3 21E3 -1 /3 - #+5: A: AT9$1' +, +1N'3 -1

5%1-,#($ +='3 +3 ?1/ (!a ?1$," +3 51b-51b, W= A: U1#%E .K) >W-,9 +: D' U$u +3 JG 1 D 2 = P1=1 (T%1B'3 -1

#+5: A: >…"†' +3 +1=\, (, BSMTPL +, #+5: A: %TR2(3 <=/-1 Q#$W)#$B /123 +1 !#;+1= /3 $1 .K)L

13.5 %1%E3 %C61E+/K #'+ 5%1-,#($ 7#$ZE =1#U/61E+ 51s1#.+ 7#$ZE =1#U W= #221/ .K -1 >5+3 AT9$1' <=

#'WN1' 53 5"?"#;$ +,‡ RW#“ .K, $, 61E+ $T="$ +" W ' : +, 5)#6$ +=391 <= x53 #221/ +1 5%1;1'

?:@5@%N:W:@E +3 61E+ #U+1-$ !#;+1=: (':63 WI=A1#m$) P1=1 @+ 5:%1 +3 A:$= #+-1 (1@91L 72 †"N3 +:

!2#;.

13.6 D5+3 P1=1 JG 1 D 2 = „‚ dW 53 ?:@5@%N:W:@E +, >W-,9 +: D' U$u +3 $.$ <= >'+3 !'T51= JG 1 D 2 = +,

#+@ (1'3 21E3, /3 - -1 /3 - .,'3 21E3 #+5: A: AT9$1' %C 53 #+5: A: /3 - =1#U +, 53N-}Z, +N8$: <= =,+'3 +3

#E@ !#;+V $ +=$1 .K (i) >W-,9 +: D' U$u +: U$u +3 $.$ JG 1 D 2 = 53 ?:@5@%N:W:@E $+, #(5%C !a ?1$,"

+3 51b-51b (T%1B'1 +1 AT9$1', 521=: ={ +='1, #';1BI=$ Q#$, -1 ?:@5@%N:W:@E P1=1 #';1BI=$ >W-,9 +: D'

U$u +: #+5: A: U$u +3 >…"†' +3 +1=\; <=/-1 (ii) JG 1 D 2 = 53 21.' 7/1$1 +, 21.' +3 5"?"; %C /3 - E1D5C5

UT—/Wr1 #+=1-1 <= 5%t8$3 +: U$u +3 $.$ JG 1 D 2 = P1=1 21.' 7/1$1 +, /3 - +,‡ !a =1#UL /61E+ <=

21.' 7/1$1 +3 ?:6 +: 9‡ v2Ž1 (!a ?1$," +3 51b-51b, -.1" #'#.$ 712;1'," +3 >…"†' +3 +1=\, WI=5%1s

Q#$, %=œ$ <= /T†BN'1l" +3 #E@ %TR2(1 R#/ U1#%E .K), #(5+3 5"?"; %C 61E+ '3 WQ %C @+ 26' Wh (1=:

#+-1 .K 21.' 7/1$1 +1.

13.7 ?:@5@%N:W:@E P1=1 JG 1 D 2 = +, /3 - #+5: A:/5A: AT9$1' -1 ?+1-1 =1#U +1 #'WN1' +='3 W= #'ª#E^k$ U$c

E19) .,"9::

13.7.1 JG 1 D 2 = +, /3 - 5A: AT9$1' 5%--5%- W= RW5: 5.%#$ +3 !'T51= @'‡@ZN:/R=N:(:@5 R#/ +3

%1X% 53 #+@ (1@" 93L ?:@5@%N:W:@E P1=1 JG 1 D 2 = +, /3- #+5: A:/5A: AT9$1' +3 .01"$=\ %C R51':

+3 #E@ JG 1 D 2 = +, !W'3 ?p+ k1$3 +1 #22=\ ?:@5@%N:W:@E +, 7/1' +='1 .,91L

13.7.2 RW ?:@5@%N:W:@E +, JG 1 D 2 = UT— 53 +N8$: +='3 +3 #E@ !#;+V $ +=$3 .p #(5%C #'ª#E^k$ U1#%E

.p:

13.7.3 R-+= !#;#'-%, 1961 +3 !'T51= º,$ W= += +N8$: (N:J:@5), (.1" E19) .,;

Private and Confidential

13.7.4 5321 += <= !a E19) +=.

13.7.5 D5 k"J +: U$c WI=2$B' +3 !;:' .p <= JG 1 D 2 = +, W"(:+V $ %,?1DE '"?= W= @5@%@5/+HE/JG 1 D 2 =

@^_+3 U' W= 5"/3U," +3 %1X% 53 5)#6$ #+-1 (1@91L

13.7.6 ?:@5@%N:W:@E #+5: A: 5%- D5 k"J %C >^…^k$ JG 1 D 2 = <= ?:@5@%N:W:@E +3 ?:6 /=," <=

AT9$1' U$u +, ?/E'3 +1 !#;+1= 5T=#Q$ =k$1 .K, #(53 JG 1 D 2 = +, 5)#6$ #+-1 (1@91L

14. (\.:>Q, ]3 5 => F>Y$^

14.1 AT9$1' 75"`=\ %C ?:@5@%N:W:@E +: 5:#%$ A)#%+1 +, [,q+= ?:@5@%N:W:@E =1DJ=, JG 1 D 2 = , #+5: !a

j1.+, v1W1=:, ?p+, AT9$1' 7,535=, AT9$1' 93N23 -1 !a $:5=3 WQ +3 ?:6 #+5: A: !"$#'B#.$ E3'/3' %C U1#%E

'.:" .KL

14.2 5321 "(K5: .K" <= "(K5: >WE• .K" +3 R;1= W= 7/1' +: (1$: .KL ?:@5@%N:W:@E #+5: A: 7+1= +: 5A:

21="N: +, !f:+1= +=$1 .K, 61.3 2. vw -1 #'#.$ .,, #(5%C #?'1 #+5: 5:%1 +3 , 5N:+$1, >WE•$1, #'="$=$1,

#'?1B; Wo"6, 5%-?y$1, !'T€%, 9T\2“1, 7/UB', 5T=Q1, v1W1I=+$1, #+5: #2U3m >{3S +3 #E@ >W-Tw$1,

9K=->…"†' +3 #E@ +,‡ 7#$#'#;g -1 21="N: U1#%E .KL -1 W)\B$1. W)2B91%: !'Tz3 / W= 7#$+) E 7A12 J1E3 #?'1,

?:@5@%N:W:@E D5+: 91="N: '.:" /3 $1 .K #+:

14.3 -. 23?51DN: (1'+1=:, 51%j:, 51%j:, >Œ1/ (5H]N23-= 5#.$) -1 ?:@5@%N:W:@E 5321@" 23?51DN W= U1#%E

.p -1 !ab1 JG 1 D 2 = +, 23?51DN +3 %1X% 53 >WE• +=1‡ 9‡ .p; >'+3 52B=; -1 ?:@5@%N:W:@E 53 A3(3 9@

DE3FG H#'+ 5"61= 21-=5 -1 !a .1#'+1=+ †N+," 53 %Tw .p; <=

14.4 23?51DN W= +,‡ A: 6:4 #+5: A: 7+1= +: 5E1. '.:" /3 9:, -1 /3 '3 +3 #E@ '.:" .KL

14.5 JG 1 D 2 = D5+3 !E121 f:+1= +=$1 .K <= f:+1= +=$1 .K #+ BSMTPL .%1=3 DE3FG H#'+ %:#J-1 53 #+5: A:

51%j: -1 5"61= +, @^¨€É '.:" += 5+$1 .KL

14.6 RW 5%t$3 .p <= f:+1= +=$3 .p #+ BSMTPL JG 1 D 2 = +3 #+5: A: <= 5A: 21.'," +3 5"?"; %C #+5: A: >{3S

+3 #E@ ^Ž#$, >W-Tw$1, 9T\2“1, v1W1I=+$1 <= #ZN'35 +3 ?1=3 %C #+5: A: 7+1= +3 , 61.3 vw -1 #'#.$ .,,

=1DJ= +3 5A: !©123/' <= 21="N: +, !f:+1= +=$1 .K <= !f:+1= +=391L #('+1 >W-,9 =1DJ5B P1=1

_3NeH%B +3 %1X% 53 JG 1 D 2 = P1=1 7/1' +: (1'3 21E: BSMTPL BSMTPL 5321l" <= WI=2.' 5321l" +3 @+

A19 +3 dW %C #+-1 (1$1 .KL

14.7 (1'+1=: +1 R/1'-7/1', 5321l" +1 712;1', 61E+ <= 521= +3 ?:6 E3'/3' RW+3 (,^k% W= #+-1 (1$1 .K,

<= D5#E@ RW 5.%$ .p #+ +" W ' : #+5: A: 6,N, .1#', /123, Q#$ -1 #+5: #2U3m †N'1 +3 #E@ >“=/1-: '.:"

.,9:L #+5: A: 7+1= +: !'T+=\:-, /" J1¤+, R+^Y+ -1 WI=\1%: Q#$, 61.3 2. !'T?";, !W+V | -1 !ab1

R;1I=$ .,, (, >W=,w 53 >Œƒ .,$: .K -1 #+5: A: $=. 53 (Tq: o‡ .KL

14.8 DE3FG H#'+ %:#J-1 +3 %1X% 53 #+@ 9@ #+5: A: E3'/3' +3 5"?"; %C JG 1 D 2 = <= =1DJ= +3 ?:6 #221/ +: ^Ž#$

%C, /,'," =1DJ5B +" W ' : , >5+3 5.-,#9-,", >'+3 5"?"#;$ !#;+1I=-,", #'/3U+,", U3-=;1=+,", +%B61I=-,", >W-

n3 +3 / 1 = , " <= @(: +, +1-B%Tw += /3 $3 .p .= $=. 53 ‡@'N: +1-u, /12," -1 %1"9," <= #+5: A: <= 5A: 'T+51'

(7|Q, !7|Q, R+^Y+ -1 WI=\1%:), 'T+51', E19$ -1 v- 53, #(5%C #?'1 #+5: 5:%1 +3 , !/1E$: E19$

<= 2+:E +: Z:5 U1#%E .K, (, @+ 521= /) 5 =3 +3 ^kE1Z ., 5+$1 .KL

14.9 >W=,w, !f:+=\, [) N , #2•^s, 5:%1@" <= ?#.Ê=\ E19) .,"93 61.3 +1=B21‡ +1 +1=\ ., -1 +1')', !'T?";,

NHNB -1 !ab1 /1#-g >Œƒ .,L

Private and Confidential

15. !,/$>

15.1 +?61E+ BSMTPL +3 _3NeH%B W= JG 1 D 2 = @^_+3 U' +1 >W-,9 +=$1 .K -1 BSMTPL +, ‡%3E -1 !a J3N1,

5)6'1 -1 5"61= A3($1 .K, JG 1 D 2 = 5.%$ .,$1 .K <= 5%t$1 .K #+ 2. DE3FGH#'+ I=+HJB +3 %1X% 53 BSMTPL

+3 51b 5"61= += =.1 .K <= JG 1 D 2 = 5%--5%- W= BSMTPL 53 DE3FGH#'+ I=+HJB +3 %1X% 53 5"61= 71s +='3

+3 #E@ 5.%#$ /3 $1 .KL <= (? A: R2S+$1 .,L ?:@5@%N:W:@E JG 1 D 2 = +3 51b ‡%3E -1 DE3FG H#'+ -1 !a

5"61= +3 #+5: !a %1X% 53 5"21/ += 5+$1 .KL

15.2 JG 1 D 2 = D5+3 P1=1 W"(:+V $ Z,' '"?= <=/-1 ‡-%3E R‡J: +3 %1X% 53 ?:@5@%N:W:@E 53 5"61= 71s +='3 +3

#E@ „‚ dW 53 5.%#$ /3 $1 .KL JG 1 D 2 = D5 ?1$ 53 5.%$ .K #+ ?:@5@%N:W:@E 53 71s +,‡ A: 5"61= „K%,

!21"#[$ 5"61= -1 '=1‚

:- 5321' W= W"(:+=\ +1 >…"†' '.:" .,91L '=#(OG:' +, +HE ' +=CL

15.3 ?:@5@%N:W:@E +3 51b W"(:+=\ +=+3 , JG 1 D 2 = D5+3 #E@ 5.%$ .K (i) -. (1'+1=: 7/1' +='3 +3 #E@ #+ E19)

+1')'," +3 $.$ !W'3 j1.+ +, (1'C %1'/"J," +3 R;1= W= JG 1 D 2 = 53 !'T=,; +='1 ?:@5@%N:W:@E +1 +1')':

+$Bv .K, #(5%C #?'1 #+5: 5:%1 +3 RW+1 Ž1-: k1$1 '"?= (WK') U1#%E .K; <= (ii) >#6$ WI=Ë% +=C <= >'

E19) +1')'," +3 ?1=3 %C kT/ +, !WJ3N +=C #('+1 @+ JG 1 D 2 = +3 dW %C RW+3 /1#-g W= 7A12 Wq 5+$1 .KL

15.4 JG 1 D 2 = f:+1= +=$1 .K <= 5.%$ .K #+ >W-,9 +: D' U$u +3 $.$ ?:@5@%N:W:@E +3 /1#-g," +, W)=1 +='3

+3 #E@ 5)6'1 +, ?:@5@%N:W:@E P1=1 W.61'3 9@ Ž1' W= Ž1'1"$I=$ -1 5"j.:$ #+-1 (1 5+$1 .KL

16. _8'E 38'6

16.1 D5+3 !E121, <= D' >W-,9 +: U$u <=/-1 +" W ' : +: ':#$-," +3 $.$ ?:@5@%N:W:@E +, RW+3 P1=1 7/1'

+: 9‡ #2#U‚ Q#$W)#$B +1 !W%1' ' +=$3 o@, RW ?:@5@%N:W:@E <= >5+3 5.-,#9-,", !#;+1I=-,", #'/3U+,",

+%B61I=-,", 5E1.+1=,", 7#$#'#;-," +, Q#$W)#$B, ?612 <= .1#'=#.$ ?'1@ =k'3 +3 #E@ 5.%$ .pL , U3-=;1=+,

n3 +3 / 1 = , >W-,9+$1B <= @(CN R#/ ("Q#$W)#$B WQ") #+5: A:/5A: 'T+51', /3 '/1I=-,", /12,", Q#$, %1"9, E19$

<= v- (D5+3 5"?"; %C +1')': UT— <= 5"#2$=\ <= >5 W= E9'3 21E3 Ì1( 5#.$) +3 ^kE1ZL -1 Q#$W)#$B

71s WQ," +3 ^kE1Z E1@ 9@ #+5: A: /123, %T+/%3, +1=B21‡ -1 !a +1-B21.: +3 5"?"; %C, D5 ./ $+ #+ x53

'T+51' #'ª W= R;1I=$ .p -1 D'53 >Œƒ o@ .p -1 D'+3 5"?"; %C .p: (@) #+5: A: >…"†' -1 9K=-7/UB' -1 9K=-

!'TW1E' _3NeH%B +3 >W-,9 <= Wo"6 <=/-1 _3NeH%B W=/+3 %1X% 53 WI=2.' 5321@" 7/1' +='3 +3 5"?"; %C

_3NeH%B +3 >W-,9 +: U$u <=/-1 !a #'-%," <= U$u %C 53 +,‡ A:; (?:) W"(:+=\ <=/-1 WI=2.' 5321@"

7/1' +=$3 5%- RW+3 P1=1 7/1' +: 9‡ (1'+1=: +: 5|$1 <= UTy$1 +3 #E@; (5:) RW+3 <= =1DJ= +3

?:6 ?1$6:$, 5"61=, v2.1=, #221/ <= E3'-/3 ' +3 5"?"; %C =1DJ= <=/-1 #+5: $:5=3 WQ +1 +,‡ A: /121,

#(5%C #?'1 #+5: 5:%1 +3 21.' +, +,‡ 'T+51', kT/ +, 6,N E9'1 U1#%E .KL 521=, WK/E -1h: <=/-1 5q+

W= !a E,9; (J:) RW+3 P1=1 _3NeH%B +3 >W-,9 <=/-1 =1DJ= +, WI=2.' 5321@" 7/1' +='3 +3 +1=\, -1

>553 >Œƒ, -1 >5+3 5"?"; %C $:5=3 WQ +1 +,‡ A: /121; <=/-1 (‡) RW+3 P1=1 #+5: $:5=3 WQ +3 !#;+1=,"

+1 >…"†' (%1'.1#', 9,W':-$1 +3 .'' -1 #+5: !a ?8^y+ 5"W/1 !#;+1= +3 >…"†' +3 5"?"; %C /12," 5#.$,

E3#+' D•:" $+ 5:#%$ '.:")L

16.2 >W-,9 +: D' U$u 53 >Œƒ .,'3 21E: -1 D'+3 5"?"; %C RW+: +T E /3 '/1=: ‹W-3 53 !#;+ '.:" .,9:L .1E1‰#+,

10,000 (+3 2 E A1=$:- ‹W-3 /5 .(1=), 7/1' #+-1 9-1

(i) >W=,w 5:%1 ?:@5@@%N:W:@E (-#/ +,‡ .,) +3 +1=\ RW+3 P1=1 =1#U +1 AT9$1' ' +='3, 9"A:=

+/161=, >W=,w k"J 11.16, 16.1 (5:) <= 16.1 (‡) +3 >…"†' <= RW+3 (1'?)t+= #+@ 9@

+/161= +3 WI=\1%fdW .,'3 21E: #+5: A: /3 '/1=: +: 5:%1 $+ E19) '.:" .,$: .KL -1 †,= E1W=21.:

(U=1? W:+= 91q: 6E1'1, >#6$ /3 kA1E +3 #?'1 E1W=21.: 53 91q: 6E1'1, (1'?)t+= x53 21.' +1

5"61E' +='1 (, #+5: #/@ 9@ Q3h -1 WI=^Ž#$ %C 6E1'1 5T=#Q$ '.:" .K, (1'?)t+= 21.' -1 5"W#“ +,

Private and Confidential

'T+51' Wo"61'1 U1#%E .K), <=

(ii) #(5 5:%1 $+ +,‡ /121 ?:@5@%N:W:@E P1=1 71s ?:%1 P1=1 +2= #+-1 (1$1 .K, RW+: /3 -$1 25)E:

9‡ ?:%1 =1#U +: 5:%1 $+ R'TW1#$+ dW 53 +% ., (1@9:L

17. &"B'$

17.1 >W-,9 +: D' U$u +3 $.$ ?:@5@%N:W:@E +3 Q#$W)#$B !#;+1=," +3 !E121, ?:@5@%N:W:@E E19) +1')'," +3

$.$ >WE• x53 !a >W1-," +1 A: .+/1= .,91L

17.2 (? $+ -.1" „‚ dW 53 7/1' '.:" #+-1 (1$1 .K, ?:@5@%N:W:@E #+5: A: 'T+51' -1 Q#$ +3 #E@ #(œ3/1= -1

>“=/1-: '.:" .,91, 61.3 2. #+5: A: +1=\ 53, 7|Q -1 !7|Q dW 53, ?:@5@%N:W:@E P1=1 JG 1 D 2 = +, /: 9‡

?:@5@%N:W:@E +: 5321 +3 >W-,9 53 >Œƒ oR .,L D5%C =1DJ= +3 9K=-!'TW1E' +3 WI=\1%fdW JG 1 D 2 = +,

.,'3 21E: Q#$ -1 .1#', -1 !a WI=^Ž#$-1" U1#%E .p, 61.3 23 ?:@5@%N:W:@E -1 >W=,w >^…^k$ WI=^Ž#$-,"

%C U1#%E #+5: v^w -1 #+5: 5"9n' +3 #'-"h\ 53 W=3 .," -1 '.:"L ?U$•, $b1#W, -. „‚ #+-1 (1@ #+:

(i) ?:@5@%N:W:@E >#6$ 5:%1 $+ -. 5T#'#ˆ$ +=391 #+ JG 1 D 2 = @^_+3 U' JG 1 D 2 = +3 #E@ >WE• <=

Wo"6 -,Ÿ .KL x5: ^Ž#$ %C (? +,‡ JG 1 D 2 = x53 @^_+3 U', -1 5"?"#;$ '3N2+B N#%B'E -1 #5O% +:

k=1?: +3 +1=\ JG 1 D 2 = @^_+3 U' %C EH9-D' +='3 %C !5%bB .,$1 .K, $, JG 1 D 2 = D53 ?:@5@%N:W:@E +3

7#$#'#;-," +3 X1' %C E1 5+$1 .KL (1"6 +1 #2m- .K x5: k=1?: +3 #E@, ?:@5@%N:W:@E JG 1 D 2 = +, o‡

R#bB+ .1#' +: 5:%1 $+ %TR2(1 /3 91, <=

(ii) 9E$ $=:+3 53 E91@ 9@ Í#' #'/•U,", k=1?:, #+5: A: '3N2+B N#%B'E, J3N1 7,53#5"9 #5O%, +" M ) N = N3E:-

NG 1" 5#%U ' -1 /) =5" 61= 7\1E: -1 !a WI=^Ž#$-," +: R"#U+ -1 W)\B #2ZE$1 +3 +1=\ .,'3 21E3 #+5:

A: 'T+51' +3 #E@ JG 1 D 2 = ?:@5@%N:W:@E -1 =1DJ= +, Q#$W)#$B +='3 +3 #E@ >“=/1-: '.:" .,91L

JG 1 D 2 = +3 #E@ #(œ3/1= '.:".

.1E1‰#+, JG 1 D 2 = +: E1W=21.: -1 WI=2.' 5321 +3 7/UB' %C #+5: 9K=+1')': +1-B -1 6)+ +3 +1=\ ?:@5@NW:@E

+, .,'3 21E3 #+5: A: 'T+51' +3 #E@ JG 1 D 2 = ?:@5@%N:W:@E +3 7#$ >“=/1-: .,91L >W=,w W= 7#$+) E 7A12

J1E3 #?'1, ?:@5@%N:W:@E #+5: A: 7|Q -1 !7|Q .1#' -1 Q#$ +3 #E@ >“=/1-: '.:" .,91, (, #+ =1DJ=

P1=1 #+5: A: #';1BI=$ 5%- +3 A:$= >W^Ž$ .,'3 %C #2ZE$1 +3 WI=\1%fdW 61E+ +, ., 5+$1 .K, AE3 .:

?:@5@%N:W:@E D5+3 #E@ 5.%$ .,L 5%- W= -1 -.1" $+ #+ !9= =1DJ= '3 ?:@5@%N:W:@E +, D5 5"A12'1

+3 ?1=3 %C 5E1. /: .K #+ 2. #';1BI=$ 5%- +3 A:$= >W^Ž$ '.:" ., 5+$1 .K, ?U$•, .1E1"#+, x5: ^Ž#$ %C

?:@5@%N:W:@E +: ':#$ ?:@5@%N:W:@E +, =1DJ= 53 ',-U, +3 #E@ UT— E3'3 +: !'T%#$ /3 $: .K, x53 %TR2(3

+3 #E@ JG 1 D 2 = +, /3 - AT9$1' +3 /8=1' =1DJ= W= #261= #+-1 (1@91L

17.3 >W-,9 +: D' U$u %C „‚ dW 53 7/1' +: 9‡ 5:%1 +, [,q+=, ' $, JG 1 D 2 = <= ' .: ?:@5@%N:W:@E #+5:

A: !7|Q, #2U3m, R+^Y+, !'T+=\:-, /" J1¤+ -1 WI=\1%: Q#$ +3 #E@ !'T?";, !W+V | -1 !ab1 %C /) 5 =3

+3 7#$ >“=/1-: .,"93 !9= x53 !a WQ +, x53 'T+51' +: 5"A12'1 +3 ?1=3 %C 5E1. /: 9‡ .KL

a. D5+3 !E121, <= W)2B91%: +, 5:#%$ #+@ #?'1, E19) +1')' P1=1 !'T%$ W)\B 5:%1 $+, #+5: A: ^Ž#$ %C

?:@5@%N:W:@E +: D' >W-,9 +: U$u -1 D5+3 $.$ 7/1' +: 9‡ 5321l" +3 5"?"; %C >Œƒ .,'3 21E: +T E

/3 '/1=:, 61.3 2. !'T?"; %C .,, N,NB (5#.$) E1W=21.:, >Œ1/ /1#-g, -1 !a #5y1"$), 21="N:, -1 !ab1, ‹W-3 +:

=1#U 53 !#;+L 10,000/- (+3 2 E /5 .(1= ‹W-3), ?U$•, >W=,w >W-,9 +: U$u +3 !'T51= ?:@5@NW:@E P1=1

JG 1 D 2 = @Z@Z‡ +1 AT9$1' ' +='3, -1 E19) +1')' (+1')',") +3 >…"†', †,= E1W=21.: 53 >Œƒ .,'3 21E: #+5:

A: /3 '/1=: +3 WI=\1% +: 5:%1 $+ E19) '.:" .,$1 .KL , ;,k1;q: -1 (1'?)t+= +/161=L

b. -#/ E19) +1')' +T [ 21="N: +3 ?#.Ê1= -1 /1#-g +: 5:%1 -1 ?#.Ê1= +: !'T%#$ '.:" /3 $1 .K, $, x53 21="N:

?#.Ê=\ +1 /1-=1 <= !2#; <= ?:@5@%N:W:@E +: /3'/1=: +: 5:%1 E19) +1')' +3 $.$ a)'$% !'T%#$

Private and Confidential

.,9:L

(j) +D`a: !,E&$ \$80b

a. BSMTPL !+3 E3 (<= D5+3 E1D5C5+$1B, (.1" E19) .,) DE3FGH#'+ %:#J-1 <= BSMTPL +: 5321 <= #+5: A:

5Tt12, #261=, 2V^y !'T=,;, 7#$#€-1, #5Z1I=U," %C 5A: 5"?"#;$ ?8^y+ 5"W/1 !#;+1=," 5#.$ 5A: !#;+1=,",

U:mB+ <= #.$," +1 %1#E+ .,91; W1n, j1#e~, >W-,9+$1B D"N=e3 5, #24T!E D"N=e3 5, e,N,j1e, NG 3 J%1+B ,

E,9,, Í#'-1‰, 5"9:$, +E1+V #$ <= +" M ) N = +,J; -1 DE3FGH#'+ %:#J-1 -1 ?:@5@%N:W:@E +: 5321 53 5"?"#;$

JG 1 D 2 = -1 =1DJ= -1 #+5: !a WQ P1=1 7/1' +: 9‡ !a (1'+1=:L

b. $:5=3 WQ +3 NG 3 J%1+B D5 DE3FGH#'+ %:#J-1 W= #/k1‡ /3 5+$3 .p <= D5%C 5A: !#;+1= >' NG 3 J%1+B +3

W"(:+V $ f1#%-," +3 #E@ R=#Q$ .pL #+5: $:5=3 WQ +: ?8^y+ 5"W/1 +3 >W-,9 +3 #E@, JG 1 D 2 = +, #+5: A:

>W-,9 +3 #E@ 5:;3 ?8^y+ 5"W/1 +3 %1#E+ 53 !'T%#$ E3': .,9:L

c. >W-,9 +: -3 U$c #?€: +1 9n' '.:" +=$: .p <= JG 1 D 2 = +, DE3FGH#'+ %:#J-1 -1 ?:@5@%N:W:@E +: 5321 %C

-1 >553 5"?"#;$ f1#%g +3 #+5: A: !#;+1= -1 ?:@5@%N:W:@E +3 f1#%g 21E3 #+5: A: ?8^y+ 5"W/1

!#;+1= +3 ?1=3 %C '.:" ?$1$: .pL #+5: A: +1')' +3 >…"†' <= DE3FGH#'+ %:#J-1 +3 >W-,9 +3 +1=\ #+5:

A: ?8^y+ 5"W/1 !#;+1= +3 >…"†' +3 #E@ JG 1 D 2 = W)=: $=. 53 #(œ3/1= .,91L

d. JG 1 D 2 = DE3FGH#'+ %:#J-1 53 J1>'E,J +='3 +3 #E@ BSMTPL P1=1 (1'?)t+= >WE• +=1‡ 9‡ DE3FGH#'+

%:#J-1 +: (1'+1=: +1 >W-,9 += 5+$1 .K, ?U$• #+ JG 1 D 2 = :

18.4.1. x53 /01234," +: 5A: 7#$-," %C +,‡ %1#E+1'1 5)6'1 A1m1 '.:" .N1$1 .K <= (1'+1=: %C +,‡ 5"U,;'

'.:" +=$1 .K;

18.4.2. x5: (1'+1=: +1 >W-,9 +3 2 E JG 1 D 2 = +3 5)6'1¤+ >{3S +3 #E@ +=C <= x5: (1'+1=: +, #+5: A:

'3N2+B 21E3 +" M ) N = W= +HW: -1 W,O ' +=C -1 #+5: %:#J-1 %C 751I=$ ' +=C; -1

18.4.3. x5: (1'+1=: 53 5"?"#;$ +,‡ !#$I=w !©123/' -1 21="N: '.:" /3 $1 .KL

(k) 8)9,+) => !0$`c

a. >W-,9 +: D' U$u +3 !'T51= !W'3 k1$3 +, #'^¥- +='3 -1 .N1'3 W= RW f:+1= +=$3 .p <= 5.%$ .,$3 .p

#+ RW+3 k1$3 +: 5A: 5"?"#;$ (1'+1=: <= e1DEC A: .N1 /: (1@" 9: <=/-1 RW+, x5: e1DE," $+ R93 Wo"6

53 =,+ #/-1 (1@91L D5+3 !E121, RW 5.%$ .p #+ ?:@5@%N:W:@E RW+3 k1$3 +: #+5: A: 5%1^s -1 Wo"6

53 D'+1= +3 #E@ RW+3 -1 #+5: $:5=3 WQ +3 7#$ >“=/1-: '.:" .,91L >W-,9 +: D' U$u %C ?$1@ 9@ #+5: A:

+1=\ 53 ?:@5@%N:W:@E P1=1 RW+3 k1$3 +, 5%1s +='3 +: ^Ž#$ %C, ?:@5@%N:W:@E +3 W15

?:@5@%N:W:@E +3 7#$ #+5: A: /1#-g +3 #?'1 RW+3 #+5: A: #W[E3 +1-B +, 5%1s +='3 -1 ={ +='3 +1

@+%1h #223+ .,91L

b. BSMTPL DE3FGH#'+ %:#J-1 W= +HW:=1DN +1 >…"†' +='3 21E: 9#$#2#;-," +: !'T%#$ '.:" /3 $1 .K <=

DE3FG H#'+ %:#J-1 $+ Wo"6 5%1s +='3 <= >…"†'+$1B W1@ (1'3 21E3 #+5: A: v^w P1=1 70T$ 5A: 51%j:

+, .N1'3 +1 !#;+1= 5T=#Q$ =k$1 .KL +,‡ A: 5"#/Î ;,k1;q:, !W%1'('+, -1 !2K; 9#$#2#; (, DE3FGH#'+

%:#J-1 +3 RW+3 >W-,9 +, 5%1s +='3 +1 R;1= ., 5+$: .K, >53 >#6$ +1')' 72$B' !#;+1I=-," +, A3(1

(1 5+$1 .KL -3 >W1- +1')', !'T?"; <=/-1 D#ÏN: +3 $.$ ?:@5@%N:W:@E +3 #+5: A: !a >W1- +3 !#$I=w

.pL

Private and Confidential

c. JG 1 D 2 = +3 W15 BSMTPL 53 !'T=,; +=+3 !W'1 k1$1 5%1s -1 #'^¥- +='3 +1 #2+• .,91L ?U$• #+ D5

$=. +3 #'^¥-+=\ -1 5%1^s 53 DE3FGH#'+ %:#J-1 W= RW+3 #W[E3 #+5: A: 2K; +1-B W= 7#$+) E 7A12 '.:"

Wq391L

d. (? $+ >W-,9 +: D' U$u +3 !'T51= W.E3 5%1s '.:" #+-1 (1$1, ?:@5@%N:W:@E <= JG 1 D 2 = +3 ?:6 5%t8$1

5 51E +: !2#; +3 #E@ .,91L

e. >W-,9 +: D' U$u +3 WQ 5%1^s +3 #E@ +,‡ +1=\ ?$1@ #?'1 /) 5=3 WQ +, 7 (51$) v1251#-+ #/'," +: W)2B

#E^k$ 5)6'1 +3 51b >W-,9 +: D' U$u +, 5%1s +='3 +3 .+/1= .,"93L

f. >W-,9 +: D' U$u (D5 k"J 5#.$) %C #';1BI=$ $=:+3 53 >W-,9 +: D' U$u +3 5%1s .,'3 W=, JG 1 D 2 = R23/'

W= JG 1 D 2 = +1 W"(:+=\ ={ += #/-1 (1@91 <= k1$3 5%1s += #/@ (1@" 93 <= 21.' 7/1$1 D5+3 #E@ W1h '.:"

.,91L _3NZ1%B W= 61E+ +3 %1X% 53 !W'1 21.' 6E1@" L

g. >W-,9 +: D' U$u +: 5%1^s -1 U:Ð 5%1^s W=:

i. JG 1 D 2 = BSMTPL +, /3 - <= /3 - 5A: =1#U-," +1 AT9$1' BSMTPL +, +=391L

ii. RW+3 W"(:+=\ +: 5%1^s W=, ?:@5@%N:W:@E JG 1 D 2 = UT— +1 #'WN1' +=391 (, _3NeH%B +3 %1X%

53 =1DJ5B +3 #E@ WI=2.' 5321 <= D' >W-,9 +: U$u +3 $.$ 5.%$ !a 9#$#2#;-," +3 #E@ JG 1 D 2 =

+3 +1=\ ?'$1 .K, D' U$u +3 !'T51= +N8$: +3 !;:' .K <= 5%1^s +: $1=:k 53 W.E3 +: U$cL

iii. 7|3+ WQ W1#NB-," +3 ?:6 >W-,9 +: D' U$u +3 !'T51= /) 5=3 WQ P1=1 /: 9‡ 5A: 5"W#“-," <= 51%#j-,",

5A: >W+=\," <= 9,W':- (1'+1=: <= 51%#j-," +, $T="$ /) 5=3 WQ +, 21W5 += /3 91L (.1" 9,W':-

(1'+1=: A8#$+ dW %C 21W5 '.:" +: (1 5+$:, 2.1" W1NÑ /) 5=3 WQ +: 9,W':- (1'+1=: +, '‚ +=

/3 9:L

iv. WQ+1= D5 $=. 53 +1-B +='1 ?"/ += /C 93 #(5+1 !bB 5"?"; (1=: =k'1 .,91 W1#NB-," +3 ?:6 <= D'

>W-,9 +: U$u +3 $.$ !W3#Q$ 5A: #2W\' <= !a 9#$#2#;-," +, ?"/ += /C 93 <= ?:@5@%N:W:@E

+, (1=: +: 9‡ 2/Ñ $T="$ 21W5 += /C 93L

h. k"J 14 (!f:+=\), 16 (Q#$W)#$B), 17 (/1#-g +: 5:%1), 19 (#'E"?' <= 5%1^s) <= 20 (#221/ 5%1;1', U15:

+1')' <= Q3h1#;+1=) >W-,9 +: D' U$u +: 5%1^s/5%1^s +3 ?1/ A: (:#2$ =.C93L U$cL

i. D5 !'T?"; +: 5%1^s -1 W.E3 5%1^s 53 W1#NB-," +3 #+5: A: !#;+1= W= 7#$+) E 7A12 '.:" Wq391 (, 5%1^s

-1 5%1^s 53 W.E3 !#(B$ ., 5+$3 .pL

j. W)2B91%: W= 7#$+) E 7A12 J1E3 #?'1, ÒW= #/@ 9@ #+5: A: 712;1' +3 !'T51= RW+3 W"(:+=\ +: 5%1^s

#+5: A: !a >W1- ('T+51' +3 /123 5#.$) +, 5:#%$ -1 !ab1 7A1#2$ '.:" +=39:, (, ?:@5@%N:W:@E +3 W15

>5 †N'1 53 >Œƒ ., 5+$: .K #(5'3 †N'1 +, (Ó #/-1L 5%1^s +3 !#;+1= +3 #E@.

(l) 9$L 3 :$)3) => 8##$& !0$-$)

a. >W-,9 +: -3 U$c A1=$ +3 +1')'," +3 !;:' .pL

b. >W-,9 +: U$u +3 5"?"; %C -1 >553 >Œƒ .,'3 21E3 5A: #221/," +, ?:@5@%N:W:W:@E +3 2I=ž 7?";' <= JG 1 D 2 =

+3 ?:6 ?1$6:$ +3 %1X% 53 #'WN1'3 +1 7-15 #+-1 (1@91L -#/ W1#NB-," +3 ?:6 >Œƒ .,'3 21E1 +,‡ A: #221/

>W=,w #221/ 5%1;1' $"h +: UT‹R$ +3 51n (60) #/'," +: >#6$ !2#; +3 A:$= 58.1/BW)\B »" 9 53 '.:" 5TEt1-1

Private and Confidential

(1$1 .K, $, >53 %XŽ$1 +3 #'-%," +3 712;1'," +3 !'T51= %XŽ$1 P1=1 .E #+-1 (1@91L A1=$:- %XŽ$1

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