2016 97 | 2016 8 10 | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2016 8 | | | | | | | | | | | | | | | 1 1 12 31 | | 10 | | | | | 5% | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 20% 10% | 70% 3 | 100 | | | | | | | | | | | | | 11 15 | | | | 12 | | | | | | | | | | | | | | | | | | | 4 | 90 80 90 | 70 80 70 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2016 10 1 | | |