????:1???SPA??:???????????

2???????

3???????

4?100?4???????

5??????????

????????2?????????6????????????? (? ????????)???????????????6??????????????25???,??4.5%,?????????

??????,???????,????????????????

????????????,?7???????????????2????????????????25???????????????????????????????4.5%????????????????,????????????4.25%?

??11?????,???3.7%?????????,????????2.8%???????????,????????????????2027?,??????????????2%???????????????????????

??,??12?????2.5%,????2%??,????,?????????(????????) ?????:??????