200910

19996 20006 200110 200211 200512 20071 200910

1999 2000 2001 2002 2005 2007 2009

i

1.

1.1 1.1.1 1.1.2 1.2 1.2.1 1.2.2 1.3

1/1 1/1

1/2

1/4 2/1 2/1

2.

2.1 2.1.1 2.1.2 2.2 2.2.1 2.2.2 2.2.3 2.3 2.3.1 2.3.2 2.3.3 2.4 2.4.1 2.4.2 2.4.3 2.4.4 2.4.5 2.4.6 2.4.7

2/2

2/3

2/6

ii

3.

3.1 3.1.1 3.1.2 3.1.3 3.2 3.3 3.4 3.5 3.6

3/1 3/1

3.6.1 3.6.2 3.6.3

3/2 3/3 3/4 3/6 3/7

3.7

3.7.1 3.7.2 3.7.3 3.7.4

3/8

3.8 3.9 3.10

3.10.1 3.10.2 3.10.3

3/19 3/20 3/20

3.11 3.12 3.13 3.14

3.14.1 3.14.2

3/21 3/22 3/24 3/24

iii

4.

4.1 4.1.1 4.1.2 4.1.3 4.1.4 4.2 4.3 4.4 4.5 4.6 4.7

4/1 4/1

4/3 4/3 4/4 4/5 4/5 4/7 5/1 5/1 5/1 5/1

5.

5.1 5.2 5.3 5.3.1 5.3.2 5.4 5.4.1 5.4.2 5.5 5.6

5/8

5.6.1 5.6.2 5.6.3 5.6.4

5/9 5/9

5.7 5.8 5.9 5.10

5/12 5/12 5/13 5/15

iv

6.

6.1 6.1.1 6.1.2 6.1.3 6.5.1 6.5.2 6.5.3

6/1 6/1

6.2 6.3 6.4 6.5

6/3 6/4 6/4 6/6

6.6 7.

6/7 7/1 7/1 7/1 7/3 7/5

7.1 7.2 7.3 7.4 7.4.1 7.4.2

7.5 7.6 7.7

7/7 7/8 7/10 7/12

v

I I I I I I IV V VI VII VIII IX X XI

vi

1. 2. 3. IIIIVVVIVIIX 4. 5. VIII 6. X 7.

1% 7% 55%

9% 13%

5%

10%

100%

vii

11.1

50

1.1.1

1998 200865 1 0 . 5 % 1 2 . 6 % 2 0 3 6 26.4% 1.1.130.0 65 25.0 20.0 15.0

65 26.4

12.6 10.5

10.0 5.0 1998

2003

2008

2013

2018

2023

2028

2033 2036

1.1.2

300

1 /1

1.1.2

1999 12 31

90

200

20 /

1.2

1.2.1

1 9 9 4 (Averting the Old-Age Crisis)

1 /2

(a) (b)

(a)

(b) (c)

1.2.1

1.2.2

(a)

(b)

1 /3

(c)

1.3

HK$100 2008 H K $ 3 5 0 (a) -o-o-o-

(b) (c)

(d) (e)

(f)

1 /4

80 4 1 20% 1 1998 65 (a) (b) (c) (d) 10.5% 12.6% 18.4% 26.4% ..... ..... ..... ..... [ 1.1.1]

2

300 (a) (b) (c) (d) 100 200 ..... ..... ..... ..... [ 1.1.2]

1 /5

3 1994 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (i) (iv) (ii) (iii) (ii) (iv) ..... ..... ..... ..... [ 1.2.1]

4

(i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (iii) (i) (ii) (iv) (i) (iii) (iv) (ii) (iii) (iv) ..... ..... ..... ..... [ 1.2.2]

1 /6

2

1995 8 1 9 9 8 1999

2.1

1998 9 1 9 9 8 2000 1 10

2.1.1

(a) (b) (c) (d) (e) (f) (g) (h)

2/1

2.1.2

4

2.2

2.2.1 (a) *

(b)

offering documents

*

2/2

(c)

2.2.2

(a)

(b)

2.2.3

(a)

(b)

2.3

1998 4 1999 5 2.3.1

2/3

(a)

(b) (c) (d) (e)

(f) (g)

(h) (i)

2.3.2

(a)

(i) (ii)

(iii) (iv) (v) (vi)

(vii)

2/4

(b)

(i) (ii)

(c)

(i) (ii)

(iii) (iv)

(v) 2.3.3

(a) (i) (ii)

(iii) (b) (i) I

2/5

(ii)

II

(iii) III (iv) (v) (c) (i) IV V

II

2.4

2.4.1

(a)

(b) (c)

2.4.2

(a) (b)

2/6

(c)

2.4.3

(a) (b) (c) (d)

(e)

(f)

2.4.4

(a) (b) (c) (d) (e) (f) (g)

2/7

2.4.5

2.4.6

2.4.7

4.1 -o-o-o-

2/8

1 (a) (b) (c) (d) ..... ..... ..... ..... [ 2.2.3]

2 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (iii) (i) (ii) (iv) (i) (iii) (iv) (ii) (iii) (iv) ..... ..... ..... ..... [ 2.3.3]

3

(i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (i) (ii) (iii) (ii) (iii) (iv) (i) (ii) (iii) (iv) ..... ..... ..... ..... [ 2.4]

[ ]

2/9

3

3.1

3.1.1

(a) (i) HK$1.5 4.4 (iii)

(ii)

(iii)

(iv)

(b)

(i) (ii) 5

(iii)

3/1

3.1.2

3.1.3

(a)

HK$6 0.03%

(b)

(c)

3.2

4 4.3 (a) (i) 9

(ii) (iii)

3/2

(b)

( ) HK$1.5 HK$5,000 (i) (ii)

(iii)

(c)

7 (i) (ii) (iii) *

3.3

(a)

(i)

(ii)

*

offering documents

3/3

(b)

(i)

(ii)

(c)

(i)

(ii) (iii)

(iv)

3.4(a)

3.5 18 65 (i) 6 0 6 0 (ii)

(b)

3/4

60

132 1. 2. 3. 4. 5. 6. 7. 8. 9.

1. 2. 3. 4. 5. 6. 7. 8.

1. 2.

3/5

3. 4. 5. 6.

7. 8. 9. 10.

(iii)

III

3.5

(a) (b) (c) (d) 18 65 13

(e)

3/6

(f) (g) (h)

(b) (d) (g) (h)

3.6

3.6.1 (a) 60

(b)

3.6.2 (a)

HK$5,000 HK$60,000

(b)

3.6.3 (a)

3 0

(b)

3/7

(c)

6 0

3.7

3.7.1 (a) (i)

60 5% HK$5,000 5% H K $ 2 0 , 0 0 0 HK$1,000

5% H K $ 3 2 . 5 (HK$) 160 160 - 650 650 (HK$) (HK$) 5% 5% 5% 32.5 32.5

3/8

(HK$) 160 160 260 260 390 390 520 520 650 650 (HK$) 7.5 7.5 15 22.5 30 30 (HK$) 7.5 15 22.5 30 30 (HK$) 7.5 15 30 45 60 60

(ii) IV (iii) 60 10 (iv) (v)

3/9

(a) 1 30 1 30

(b)

(vi)

(a) 10 (b) 10 (a) 10

3/10

(b) 10 (a) (b) 10 V (vii) (vi)

30 30 31

(viii) (ix) 7

3/11

(x)

HK$5,000 5%

(xi)

H K $ 2 0 , 0 0 0 HK$1,000 HK$20,000 5%

VI (b) (i) 5% 5% (ii) 30

3/12

(iii)

HK$1,000 HK$12,000

(iv)

3.7.1(b)(vi) 28 HK$240,000

(v)

HK$60,000

3/13

(vi)

HK$5,000 HK$60,000 HK$20,000 HK$240,000 12

= HK$60,000 x DC/365 = HK$240,000 x DC/365

DC (vii) 60 (viii) (ix) (x) VII

3/14

(c)

(i)

16/3

15/431

30/4

61

16/3/2009 1/5/2009 15/5/2009 10/6/2009 16/3/2009 - 31/5/2009 1/5/2009 - 31/5/2009

(ii)

16/3

15/431

30/4

61

16/3/2009 20/4/2009 15/5/2009 10/6/2009 16/3/2009 - 31/5/2009 20/4/2009 - 31/5/2009

3/15

(iii)

16/3

15/431

30/4

61

16/3/2009 1/5/2009 15/5/2009 10/6/2009 16/3/2009 31/3/2009

10/7/2009 1/4/2009 - 30/6/2009 1/5/2009 - 30/6/2009

(iv)

HK$2,000 HK$100 (5%) HK$15,000 HK$750 (5%) HK$750 (5%)

(v)

3/16

(vi)

HK$30,000 HK$1,000 H K $ 2 0 , 0 0 0 5% HK$1,000 ( HK$20,000 5%)

3.7.2

(a)

(i) (ii) (iii) (iv)

(b)

3/17

(c)

(d)

(e)

3.7.3

(a)

HK$12,000

(b)

6 15% 1 2

(c)

3.7.4

3/18

(a)

(i) 10

(ii)

(iii) (iv)

(b)

(i) (a)(ii) 5 % H K $ 5 , 0 0 0 1 0 %

(c)

(i) H K $ 3 5 0 , 0 0 0 3 HK$450,000 4 HK$50,000 6 HK$100,000 12

(ii)

3.8(a)

3/19

(b)

12A 3.13

(c)

(d)

(e)

3.9

3.11 65

3.10 3.10.1 (a)

(b)

3/20

(c)

3.10.2

3.10.3 (a) 30 (b)

3.11 65 65 1. 60

2.

3/21

3.

H K $ 5 , 0 0 0 (i) 12

4.

5.

(ii)

(iii)

30 60

3.12 (a) (i) (b) 6

(ii)

3/22

(b) 6 (iii) 6 (iii) (b) 6 6 6 6

(iv)

(v)

(b)

* (i) (i) (ii)

(ii)

(iii)

*

(c)

3/23

3.13 (a) (i) H K $ 5 5 , 0 0 0 HK$80,000 H K $ 8 0 , 0 0 0 HK$55,000 HK$80,000 HK$25,000 H K $ 4 0 , 0 0 0 (i) H K $ 4 0 , 0 0 0 H K $ 1 5 , 0 0 0

(b)

(ii)

(c)

3.14 3.14.1 (a)

(b)

(c)

3/24

(d)

2008 12 1 (b)

(e)

3.7.1(a)(vi) ( 3 . 7 . 1 ( a ) ( v i i i ) ) 7 3 . 7 . 1 ( a ) ( i x ) 10 3 0

(f)

(g)

3.14.2 (a)

(b)

(c)

-o-o-o-

3/25

1 (a) (b) (c) (d) [ ..... ..... ..... ..... 3.6.3]

2

? (a) (b) (c) (d) ..... ..... ..... ..... [ 3.8]

3 (i) (ii) (iii) (iv) (a) (b) (c) (d) HK$5,000 HK$6,000 HK$20,000 HK$30,000 (i) (iii) (i) (iv) (ii) (iii) (ii) (iv) ..... ..... ..... ..... [ 3.7.1]

3/26

4

HK$3,000 (i) (ii) (iii) (iv) (a) (b) (c) (d) HK$150 (i) (i) (ii) (i) (iii) (i) (ii) (iii) (iv) ..... ..... ..... ..... [ 3.7.1]

5

(i) (ii) (iii) (iv) (a) (b) (c) (d) HK$12,000 15% (i) (ii) (iii) (i) (ii) (iv) (i) (iii) (iv) (ii) (iii) (iv) ..... ..... ..... ..... [ 3.7.3]

[ ]

3/27

4

4.1

4.1.1 (a) (a)

(b)

(c) (d) (e)

(f)

(g)

(h)

(i)

(j)

4/1

4.1.2

(a)

(b) (c) (d) (e) (f) (g)

4.1.3

(a)

(i)

(ii)

(b)

4/2

4.1.4

4.2

(a) (b) (c)

4.3

3.2 (a) (b) (c) (d) (e) (f) (g) (h)

4/3

(i) (j) (k)

4.4

(a) (i) HK$1.5 HK$3,000 (ii) (iii) (iv) (b)

4/4

(c)

10% HK$1,000

4.5

(a) (b) (c) (d) (e) (f)

(g) (h)

(i)

4.6

4/5

1 (a) 2 (a) (b) 3 (a) 4 (a) 5 (a) 6 (a) 7 (a) 8 (a)

4/6

4.7

(a)

(i) 4 HK$5,000 HK$50,000

(b)

(i) HK$200,000 2

(ii)

(iii)

-o-o-o-

4/7

1 (a) (b) (c) (d) ..... ..... ..... ..... [ 4.1.1]

2

(a) (b) (c) (d) [ 4.6]

3 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (iii) (i) (ii) (iv) (i) (iii) (iv) (ii) (iii) (iv) [ ..... ..... ..... ..... 4.4]

[ ]

4/8

55.1

(a) *

(b)

(c)

5.2

3

5.3

5.3.1

*

offering documents

5/1

(a) 37

(b)

(c)

(d) (e) (f)

(g)

(h)

5.3.2

(a)

(i) 100%

5/2

(ii)

90

(iii) (iv) (v) (vi)

(vii)

(i)

(ii)

(b)

(i)

(ii)

5/3

(i) (ii)

(i) (ii) (iii)

65

5/4

(i) (ii) 3 (iii) 65 (iv) 3 6 (v) (vi)

5/5

(c)

(i) (ii) 10 3 10 3

5/6

(iii) (iv) (v)

5/7

5.4

5.4.1

5.4.2

(a) 104 (b) G H G H 104

5/8

5.5

(a) (b) (c) (d) (e) (f) (g)

5.6

(a) (b) (c)

5.6.1 (a)

(i) HK$1,000 9

(ii)

5/9

(iii)

(iv)

(v)

(b)

(i)

(ii)

5.6.2

(a) (b)

5/10

(c)

(d)

5%

5.6.3 (a)

(i)

(ii)

(b)

(i) (ii)

(c)

5/11

5.6.4

3 0 %

5.7

(a) (b)

(c)

(a) (b) (c)

(d)

5.8

(a)

(b) (c)

5/12

(d)

(e)

(f)

5.9

(a) (i) (ii) (iii) (iv)

(b)

5/13

(c)

(i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi)

(d)

(e)

F 2009 9 1

5/14

5.10

-o-o-o-

5/15

1 (a) (b) (c) (d) ..... ..... ..... ..... [ 5.3.2]

2

(a) (b) (c) (d) ..... ..... ..... ..... [ 5.4.2]

3 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (iii) (i) (ii) (iv) (i) (iii) (iv) (ii) (iii) (iv) ..... ..... ..... ..... [ 5.1 5.3.1]

5/16

4

(i) (ii) (iii) (iv) HK$3,000 HK$2,000 HK$3,000 HK$3,000 HK$3,000 HK$4,000 HK$6,000 HK$5,000 (i) (ii) (i) (iii) (ii) (iii) (iii) (iv) ..... ..... ..... ..... [ 5.3.2]

(a) (b) (c) (d)

5

(i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (iii) (i) (ii) (iii) (ii) (iii) (iv) (i) (ii) (iii) (iv) ..... ..... ..... ..... [ 5.9]

[ ]

5/17

6

6.1

6.1.1 (a) (b) 6.1.2

6/1

(a)

(i)

(ii)

(iii)

(i) (ii) ( i i i ) (b) (a)(iii) 6.1.3

(a) (b)

6/2

6.3

6.2

(a ) (b) (c ) (d) 100% (e ) (f) 60 - (b) (c ) (d) (e ) (f) (e ) (f) 6.5.2 6.5.2 -

1

(a )

1

- - - (a) (d) (e) (f)

6/3

6.3

2000 5 3 2000 5 3 2 6.6

6.4

(a)

(b)

(c)

2

2000 12 1 18 65

6/4

(a)

3

(b)

(c)

(d)

(a) 6.5.2

(b)

3

6/5

14

6.5

6.5.1

6.5.3 6.5.2

6/6

6.5.3

(a) 1.2 x HK$20,000x 4

(b)

6.6

(a) (i) (ii)

4

( i) ( i i) ( i i i)

6/7

(b)

(i) 5

(a) (i)

(b)

(i) 1

(c)

(i) 2 0 0 0 1 2 1 V 9

5

6/8

-o-o-o-

6/9

1 (a) (b) (c) (d) .. .. .. .. [ 6.2]

2 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (i) (ii) (ii) (iii) (iii) (iv) ..... ..... ..... ..... [ 6.4]

[ ]

6/10

7

7.1(a)

(i) (ii)

(b)

(i)

(c)

(ii)

(d)

7.2(a)

(i) (ii)

7/1

(b)

(i) (ii) (iii)

(c) 1999 (i) (ii) (iii) (d)

(i)

7/2

(ii) (iii)

(v)

(iv)

(v)

(vi)

7.3

(a) (i) 1 4 (ii)

7/3

(iii)

7.3(c)

(iv)

(b)

(c)

(i)

(ii)

(iii)

(iv)

7/4

(d)

(e)

(i) (ii) (iii) 2918 0102

www.mpfa.org.hk 1 16 223 1 36 1 1 607 608 388 1 1 25

7.4

7.4.1

7/5

7.4.2

(a) (b) (c)

7/6

7.5

(a) (i) (ii) (iii) (b)

(i)

(ii)

(c)

(i) (ii) *

(iii)

(iv)

*

offering documents

7/7

(v)

1 4

(vi)

(vii)

(viii) (ix) (d)

(i) (ii)

7.6

(a) (i) (ii) (b)

(i)

(ii) (iii)

7/8

(c) (i)

(ii)

(iii)

(d)

(i) (ii) (iii)

(e)

(i) 30 40 30

(f)

6 0 6 5 5 (i)

(ii)

(ii)

(g)

7/9

7.7

(a) (b) (i) 103 103 HK$500,000 3 107 107 HK$1,000,000 7 114 HK$5,000,000 7 194

7/10

(ii)

77 77 HK$1,000,000 2

-o-o-o-

7/11

2005 10

7/12

1 1 2 3 4

7/14 7/15 7/18 7/19

2

7/20

3

7/24

4 1 2 3 4 5 6 7 8 9 10 7/26 7/26 7/27 7/27 7/28 7/29 7/29 7/30 7/31 7/31

7/13

1 1. 1.1 2 69(2) 70(2)

1.2

1.3

1.4

1.5

1.6

7/14

2.

2.1 4 8 5 2 0 ( 8 ) (a) (i) 571

2.2

(ii)

(iii)

(iv)

(b) 2.3

21 21A

7/15

2.4

43 (a)

2.5

2.6

2.7

2.8

(b)

(c)

(d)

2.9

7/16

1 4 2.10 1 4

2.11

2.12

2.13

2.14

2.15

2.16

2.17

2.18

7/17

2.19

2.20 2.21

2.22

3.

3.1

3.2

3.3

7/18

3.4

3.5

4.

4.1

4.2

7/19

2 485 1. 155 2 41 8 6 41 69 70 41

2.

3.

4.

5.

6. 7.

8.

9. 10.

7/20

11.

571 116 571 120 66 5A (a) (b) 7/21

12.

13.

14.

15.

16. 17.

18.

19.

20.

20.1

(a) (b)

20.2

(a) 1 4

(b)

(c)

21.

22.

23.

24.

7/22

25.

485 1 571 5 2 4 571 5 2

26. 27.

28.

29.

30.

31.

32. 33.

34.

35.

7/23

3 1. 2. 3. 4. 5. 6. 7.

7/24

8. 9. 4

7/25

4 1. 1.1 * (a) 201

1.2

1.3

1.4

(b)

(c) 1.5

2.

2.1

*

7/26

2.2

2.3

3.

3.1 (a) 571 1 4 1 4

3.2

3.3

(b)

3.4

41

4.

4.1

7/27

4.2

4.3

4.4

5.

5.1

5.2

5.3

5.4

5.5

7/28

5.6

5.7

6.

6.1

6.2

6.3

7.

7.1

7/29

7.2

8.

8.1

8.2

8.3

8.4

8.5

8.6

8.7

8.8

8.9

8.10

7/30

8.11

8.12

8.13

8.14

8.15

9.

9.1

10.

10.1 (a) (b)

10.2

7/31

(c)

-o-o-o-

(d)

(e)

(f)

7/32

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IX 2009 9 30 Amendments Relating to MPF Schemes Ordinance Date of Payment of Contribution Fee Comparative Platform Get to Know the Fees and Charges of Your MPF Funds Guide on Obligations Persons MPF Rights and for Self-employed

2008 ( )( 2 )

How to Manage Your MPF When Changing Jobs Industry Schemes MPF Decoder for the Youth MPF 7 Smart Tips for Smart Employers New Penalties for the MPF Offences The MPF Schemes (Amendment) (No.2) Ordinance 2008 Understanding MPF Schemes and ORSO Schemes What Employees Should Know About MPF

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XI/9

6.4 6 0 3.4(b)(ii) 3.5 6.1,6.2 3.10 65 3.9 65 3 . 11

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3.8

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60 3.4(b)(i) 1.2.1 3.11(e) 3.7.1(a)(iv) 3.6.3 1.2 VIII(e)(v) 7.1(c)(i) = 3.11(d) 5.3.1(a) 5.5 5.6.1(a) 3.7.1(a)(ix) 5.3.2(c)(iii) 3.7.2 5.3.2(a)(vi) 4.4(a)(ii) 3.3(c)

1.2.1

- - - - 3.7.1(b)(ii) 3.7.1(a)(vi) 3.7.1(a)(vi) 3.7.1(a)(vi) 5.9(e) 3.7

3.7.1(a)(viii) 5.6.2(c) 7.2(b) VIII(b)(ii) 3.11(b)

7.4.2(c) - - - 3.7.1(b)(ix) 3.7.1(b)(iii) 3.7.1(a)(ii) 3.7.1(a)(i) 6.3 3.11(c) 1.2 3.4(b)(iii) 3.6.2 3.6.3(c) 5.9(a) VIII(a)(ii) 5.3

- - - - - - - - - 4.4(a) 4.2 4.1.2 7.7 4.7 2.2.3 4.1.1(a) 3.7.1(b)(ii) 3.7.1(a)(v) 3.7.1(a)(v) 3.7.1(a)(v) 3.7.1(a)(i) 5.6.2(a) VIII(b)(ii)

- - - - - -

4.4(c) 4.4 3.6.3, 4.3 4.4(b) 2.4.7 5.3.2(c)(ii) 3.10.3(b) 3.7.4 3.7.4(c)(ii) 3.7.4(c)(i) 3.2 VIII(c) VIII(c) 5.6.2(a), VIII(c) 5.3.2(c)(iv) 5.6.2(d) 2.2.3 3.13

- - - - - - - - =

5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b)(vi) 3.4(b)(ii) 6.3 7.3(a)(i) 7.3(a)(i) 5.9(b) 6.1.1(b) 6.1.1(a) 5.6.2(a) 5.6.2(d), VIII(d) 2.2.1(a), 3.2(c)(ii), 5.1(b), 7.5(c)(ii)

6.1.3(b)

4.1.1 4.1.1(g) 5.3.2(c)(i) 5.3.2(c)(ii) 3.2(b) 2.4.3 5.4.2(b), VIII(f) 7.2(b)(iii) 2.2.2

=

3.7.1(b)(v) VIII(b)(i)

132 3.4(b)(ii) 5.3.2(a)(vii) 2.2.3 2.2.2(b)

7.4.2(c) 2.2.2(b) 2.2.2(b)

- - - 7.4.2(c) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b)

7.1(c)(ii) 5.6.2 5.4 6.6 4.7(b)

- - - 3.7.1(b)(vii) 3.7.1(a)(iii) 3.7.1(a)(iii) 7.2(c) 3.11 1.1.2

7.2(c)

7 7.4.1 2.3.3(a) 5.1(a) 2.3.3(a), 5.9, II(B) 5.3.2(a) 2.3 2.3.3(b) 3.3, 5.2 2.1.2 2.3.3(c),

3.6.1(b) VIII(a)(iii) VIII(a)(i) 5.9(c) 5.9(d)

4.6, II(D) = = 6.6 3.6.3(b) 5.3.2(c)(iii) 3.4 VIII 6.4 VIII(b)(iii) VIII(b)(i) 7.3(a)(i)

7.4.2(c) 3.1.2

7.3(d) 2.3.2(a) 2.3.2(c) 2.3.2(b) 2.3.1 - - - - - - - - 2.1 2.1 2.1.2 2.1.1 3.7.1 7.1 7.1(c)(i) 7.3(e) 7.1(c)(ii) 7.3 7.3(c) 7.3(a)(ii)

1

4 7.3(a)(i) 9 3.2(a)(i), 5.6.1(a)(ii) 1.2.2(a) 3.7.1(b)(x)

2.2.3 VIII(a) 5.3.2(c)(i) 5.6.2(d)

- 3.7.1(b)(vi)

- - - - -

3.7.1(a)(x) 3.7.1(a)(i) 6.5.2

2.4.5 4.1.1(e)

3.7.1(b)(vi) 3.7.1(a)(xi) 3.7.1(a)(i) 3.11 7.4.2(b)

7.4.2(a) 1.2.1 5.3.2(c)(v) 5.6.2(a) 5.6.2(b) 7.3(a)(i) 5.6.2(d) 3.13 5.6.2(b) 2.4.4 7.4.2(a)

5.4.2(a), VIII(e)

5.4.1 3.11(a) 5.6.4 3.12 2.4.6 3.7.3 6.6 4.1.1(a) 5.3.2(a)(vii) 3.3(b) 5.4.2(a) 3.4(b)(ii)

6.4 5.6.1(a) 4.4(c) 4.7(b)(i)

VIII(b) 5.3.2(c)(ii) 5.6.2(c)

7.4.2(b) 7.4.2(b)

3.5(g)

7.4.2(c) 3.7.4(c), 4.7(b)(iii) 3.1.3 4.4(a)(i) 3.6.1 3.6.1 3.3(a) 3.4(b)(i) 3.4(b)(i) 6.1.3(a) - 3.5 5.6.2(a) 2.2 3.4(b)(ii) 3.7.1(a)(i) 4.4(a)(ii)

-

3.7.1(a)(i)

= 5.3.2(b)(vi) 4.1.3(a) 6.1, 6.2 2.4.1, 6 2.1, 6.4 6.1.2(a) 6.1.2(b) 3.10.3(a) 3.10.3(a) 5.8

2.2.1, 7.2(b)(ii) 7.4.2(b) G 2.4.2, 7.7(b)(i) 5.1(b) VIII(f)(v)

4.7(a)

3.10 3.9 3.11 3.8 5.3.2(a)(vii)

1 1 2 3 4 5

(a)

(c)

(b)

(a)

-

2

(c)

(a)

(b)

-

-

3

(d)

(d)

(a)

(c)

(c)

4

(a)

(d)

(c)

-

-

5

(a)

(c)

(c)

(c)

(d)

6

(c)

(b)

-

-

-

7

(b)

(a)

(d)

-

-