Prinsip-prinsip Akuntansi Niswonger Edisi19 Jilid1

$# ## #' $$

!#$!!#$!

&%$ $



 !0307-97,3,



 !03,39,7 :39,38/,3838

!0307-97,3,



 !03,39,7 :39,38/,3838

!0307-97,3,

!!!$ 

$1, $ 1,9 950 507: 7:8, 8,, ,,3 ,3



!07,3, !07 ,3,3 3,:3 ,:39,3 9,38/ 8/,,2 ,,25 507: 07:8, 8,,,3 ,,3



!03933,09, !03933, 09,-83 -838/,35 8/,35738 738557 557385 385/,8,7 /,8,7 507,:,3098



!741 !7 4108 08 , ,:3 :39, 9,38 38



!0702-,3 !0702,3,3 ,357 5738 3855 5573 7385 85,:3 ,:39,3 9,38 8/,3 /,3 ,9,33,/03,357,90,:39,38



!078,2,,3,:39 !078,2,,3 ,:39,38 ,38/,380 /,3809,5 9,5:38: :38:75078,2 75078,2,,3 ,,3 90780-:9 !0307-97,3,

!!!$







%7,38,8-838/,5,9/3,9,,3/,,2 507:-,3,3507:-,,3,3907,/5,/,9,:38:7 /,8,75078,2,,3,:39,38 ,547,30:,3,3507:8,,,350747,3,3/,3 -,,2,3,,547,3,547,390780-:98,3 -07:-:3,3 #,840,-,3907,/,50:9,8502:39: 203,3,8802,25:,3507:8,,,3-079,,3 /,,243/8-838,3-:7: 

!0307-97,3,

!#&$

W

!07:8,,,3,/,,8:,9:47,38,8/2,3,8:2-07 /,,35:9/,8,7805079-,,3/,3903,,07, /04,8079,/574808:39:203,8,3-,7,3 ,9,:,8,4:95:905,/,50,3,3

!0307-97,3,

!#&$ %::,3/,3038 W

W

%::,3/,7,257802:,507:8,,,3,/,, 202,82:2,3,-, /,9,038507:8,,,3,3-074507,8:39: 203,8,3,-,,9: !,-7,3 !07:8,,,3/,,3 !07:8,,,3,8,   

  

  

!0307-97,3,

!#&$ 039:-039: W

!07:8,,,3-,8,3,//7,3/,,29,-039: ,9: !07:8,,,350747,3,3 !0780:9:,3 47547,85078074,3   

  

  

!0307-97,3,

!#&$ !,5,,307050393,3 W

W

!,5,,3-07050393,3907,/,5 507:8,,,3,/,,50747,3,3,9,:0399,8,3 2025:3,050393,3907,/,5307,04342 507:8,,,390780-:9 !0747,3,3,9,:0399,890780-:9,39,7,,3502 2,3,07,7,,350,3,370/947,9,: 5020739,

!0307-97,3,

&%$

W

W

:39,38,/,,8890231472,8,3203,8,3 ,547,305,/,5,5,,3-07050393,3 20303,0,9,304342/,343/8507:8,,,3 :39,38,/,,-,,8,507:8,,,3

!0307-97,3,

$890231472,8:39,38

!0307-97,3,

%

W

W

9,,/,,57385247,,3202-07,3 50,3,3-,93,,:808047,3 $08047,3-0793/,80.,7,098-,202507,9,3 /,25,/,793/,,33,907,/,53:3,3 848,3,

!0307-97,3,

% !738557385 W

0-07,5,5738509,   

  

  

2033/,750325,3,309,,30. 0. -0714:85,/,705:9,8,3,5,3,3 2,:203072,4380:03857-,//02 2025079,,3,309,

!0307-97,3,

!#$&%$

W

$047,3,:39,3/,5,92030:3-,,:39,38 8,89,57;,90,..4:3932,:5:3,:39,385:- 5:-.,..4:393

!0307-97,3,

!#$&%$ /,3-/,3 W

:,-/,3,35,3,2/902:,3/,,2

,:39,38,/,,,:39,380:,3,3/,3,:39,38 2,3,0203 W

/,3,33,205:9,:39,38-,,,:39,38

3:3,3/:5,:39,385,,88902,:39,38 ,:39,3839073,843,,:39,38:39:507:8,,,3 37,-,/,3,:39,38848,

!0307-97,3,

!74108:39,38

!0307-97,3,

!#$!!#%&%$ :39,380:,3,3 W

:39,380:,3,3203:9!/,,2 203:8:3,547,3803,5,5,,3 -07050393,3/,5,920,:,3507-,3/3,3 ,39,7,507:8,,,3,38,9:/03,3,3,3

!0307-97,3,

!#$!!#%&%$ !0702-,3,3 W

!738557385/,343805,:39,38-0702-,3 /,7   

!0309,3

  

!03072,,3,9,857,90,:39,38

  

!03:2:2,3/,7-,/,3,3202 003,3,3

!0307-97,3,

!#$!!#%&%$ ,/,3-,/,3 W

$,,93$/$/,3/3/4308, 207:5,,3-,/,3,32025:3,003,3,3/,3 9,3:3,,-:9,2,/,,220302-,3,3 5738557385,:39,38

!0307-97,3,

!#$!!#%&%$ 399,8&8,, W

W

438050399,8:8,,202,3/,3507:8,,,380-,, 0399,8,390758,/,750270/947,9,: 5,5,-07050393,3,33, 399,8:8,,202-,9,8/,9,04342/,,288902 ,:39,38,3-07:-:3,3,38:3/03,3 0,9,3507:8,,,3

!0307-97,3,

!#$!!#%&%$ -09;9,8 W

W

438054-09;9,8203,7:8,3502-0,3,9;, 909,5/,3,8,40507:8,,,3/.,9,9-07/,8,7,3 -,,,9,:,7,50740,3,9:, 438054-091203,7:8,3503.,9,9,3/,3 50,547,3,:39,38//,8,7,3,9,8-:9-:9,3 4-091 

!0307-97,3,

!#$!!#%&%$ &39!03::7,3 W

43805:39503::7,3203,7:8,3/,9,04342 /.,9,9/,,28,9:,32,9,:,3

!0307-97,3,

!#$&%$

W

$:2-07/,,,3/240507:8,,,3/,3, ,9,:,2,9,88:2-07/,,90780-:9/,5,9 /3,9,,3/,,25078,2,,3-07:9 9;,0,-,3:9,8!02 

!0307-97,3,

!#$&%$ %7,38,8838 W

W

$02:,97,38,8-838/,5,9/3,9,,3/03,3 507:-,,3/,78,,8,9:,9,:0-/,709,:38:7 /,8,75078,2,,3,:39,38 0,703,9:/,25,/,7809,597,38,8/,5,9 /3,9,,3/,,23,9:7:33,8,9:,9,:0-09, :38:790780-:98,2-909,52025079,,3,3 0802-,3,3/,39,7,0/:,885078,2,,3

!0307-97,3,

!#&

W

,547,30:,3,3,3:9,2,5,/,507:8,,,3 50747,3,3,/,,   

,547,3,-,7:

  

,547,30:9,8502 

  

07,.,

  

,547,3,7:8,8

!0307-97,3,

!#&

&7,,3/,3:-:3,3 W

W

W

,547,3,-,7:20,547,3,-,-078,9,:7: -078:39:,3,,9:9079039:,3:,907,9 5,/,,547,30:9,8502  $,/4,724/,5025,/,,547,30:9,8 502:,/,547,3/,,2307,., $,/4,7,8/,547,3/,,2307,.,/,3,547,3 ,7:8,8

!0307-97,3,

#$ %#!&%$! W

W

#,840,-,3907,/,50:9,8502-07:3, /,,2203,3,8802,25:,3507:8,,,3 202-,,7:9,3:9,33, $02,30.7,8490780-:9802,3-, 02,25:,3507:8,,,3:39:-079,,3/2,8,788 /,32,25:20203:0,-,305,/,5,7, 70/9473,

!0307-97,3,



 3,88%7,38,8

!0307-97,3,

!!!$



:3,3/:3,,3:39:203.,9,9/,3 20398,7,3503,7:97,38,8907,/,5 ,547,30:,3,3



,7,907898:,9:,:3



,/,/0-9/,370/98079,8,/4,:3,3 3472,



!03,7:97,38,8907,/,5,547,30:,3,3

!0307-97,3,

!!!$ 

07,.,8,/4/,3503:3,,33,:39:20302:,3 08,,,3



08,,,3/,,2503.,9,9,397,38,8/,3 47083,



3,88478439,/,,2202-,3/3,3,547,3 0:,3,3/,75074/0,3-07-0/,

!0307-97,3,

& W

,9,9,3,3/:3,,3:39:203.,9,9809,5

97,38,8/3,2,,3,:3 W

W

W

$0:25:,3,:3/80-:9-::-08,7 $8902,:3,3202-039:-::-08,7/80-:9 -,,3,:3 :3,:390780-:9/-0734247/,3/.,9,9808:, /03,3:7:9,3502:3.:,33,/,,2307,.,/,3 ,547,3,-,7:

!0307-97,3,

& 039:% W

039:,35,380/07,3,/,780-:,,:3

,/,,-039:,:3%,3907/7,9,89,-,,3 ,3   

:/:,3207:5,,33,2,97,38,8,3 /.,9,9/,,2,:390780-:9

  

$87,3/80-:9/0-9

  

$8,3,3,3/80-:970/9

!0307-97,3,

& 0-970/9/,3$,/4 W

W

,97,38,8,3/2,8:,30887809,5 ,:3/80-:9//0-9/,33,,3/2,8:,3088 ,3,3/80-:9/70/9 $0.,7,5074/802:,3,,3,/,/,,288/0-9 /,370/980-:,,:3/:2,,3803,/,5,9 /9039:,38,/4,:3

!0307-97,3,

%#%

W

09039:,3,9,:,/,:2:2/0-9/,370/9,3 -07,:/909,5,3:39:503.,9,9,3   

!033,9,3,9,:503:7:3,3,9;,

  

0,-,3

  

:9,8502 

  

!03/,5,9,3

  

0-,3

  

!03,7,3 !0307-97,3,

%#% %7,38,8 W

W

$09,597,38,8/.,9,980/02,37:5,803,  :2,/0-980,:8,2,/03,3:2,70/9 $02:,97,38,8/.,9,9/,,2.,9,9,3,3/80-:9  :73,

!0307-97,3,

%#% 03,,3 W

W

:2,03,,3,3907.,9,9/,,280-:,,:3 -,8,3,8,2,,9,:0--08,7/,75,/,:2, 503:7:3,3,3907.,9,9/,,2,:3-078,3:9,3 ,703,9:8,/43472,/,780-:,,:3-,8,3, /3/,8,34088,:3/0-9,9,:70/9,3 203,,203,,3

!0307-97,3,

%#$$ 3,88 W

3,8897,38,8/,:,3/03,3203039:,3 ,5,, 

:3,9;,0,-,30:9,8502 503/,5,9,3,9,:-0-,3907503,7:40 97,38,8,3/,:,3



:3,:3,3907503,7:203,,2 03,,3,9,:503:7:3,3,-,997,38,8,3 907,/



$09,503,,3,9,:503:7:3,390780-:9 /.,9,980-,,/0-9,9,:70/9 !0307-97,3,

%#$$ :73, W

W

$:,9::73,/:3,,3:39:203.,9,997,38,8 ,, ,9:73,80.,7,5074//548,30,:3,:3

!0307-97,3,

#$

W

W

07,.,8,/4/-:,9/03,3203.,9,980.,7,-07:7:9 802:,,:3/,7-::-08,7-08079,8,/48,/43, ,:2,949,/,7/0-9/,370/99/,8,2, 2,,90,907,/08,,,3

!0307-97,3,

$%%%#$$

W

08,,,3/,5,9/902:,3   

03,320,:,357480/:7,:/9

  

$0.,7,9/,803,,,9,:0-09:,3

  

03,3202078,307,.,8,/4

!0307-97,3,

$$#$%

W

,,2,3,88478439,3,/,7809,5,:3/,,2

,547,30:,3,3/-,3/3,3/03,3,:3 -078,3:9,3/,78,9:,9,:0-5074/0,3 -07-0/, W

03,,3,9,:503:7:3,33,,:390780-:9 02:/,3/9:3/03,3-,/,,2:2,949,3, 2,:5:3/,,25078039,80

!0307-97,3,



 43805!03,3/3,3/,3 !74808!0308:,,3

!0307-97,3,

!!!$ 

:-:3,343805503,3/3,3/03,3,:39,38 /,8,7,7:,



!07:3,50308:,,3/,3,5,8,,,7,90789 ,,9:73,50308:,,3



!02-:,9,3,,9:73,:39:,:3,3 202-:9:,350308:,,3

!0307-97,3,

!!!$



!7480850308:,,3/,35078,5,3307,.,8,/4,3 /808:,,3



3,88;079,:39:202-,3/3,3548548 ,547,30:,3,3/03,3548,33,/,3/03,3 7,9,7,9,3/:897

!0307-97,3,

$!! &%$$##&  W

W

:39,38/,8,7,7:,202-:9:,3574808 50308:,,35,/,,75074/0,:39,38:39: 203,3/3,3503/,5,9,3/,3-0-,380.,7,-03,7 !03/,5,9,3/,547,35,/,5074/0/,8,33, 503/,5,9,390780-:9/,3-0-,3/9,3/3,3/03,3 503/,5,9,3,3/,8,33,

!0307-97,3,

%%!%

W

W

!,/,,75074/0,:39,3880-,,3/,7:2, ,3907.,39:25,/,307,.,8,/42:33-0:2 905,9 8,3,:2,,3907.,39:2:39:-0-,3/-,,7 /2:,-,8,3,0-93,703,503:3,,3 ,9;,39/,/.,9,9809,5,73,

!0307-97,3,

##

W

!03:3/,,3503,:,3-0-,3,38:/,/-,,7,9,: 503/,5,9,3,38:/,/9072,/80-:9503,3:,3 /01077,

!0307-97,3,

#&

W

0-07,5,503/,5,9,3/,3-0-,3,3907,9/03,3

8:,9:5074/0-8,8,,-0:2/.,9,95,/,,7 5074/0,703,5483-,8,3,/.,9,9,3,09, ,8/9072,,9,:/-,,7 W

!03/,5,9,3,9,:-0-,3,3-0:2/-,,7,9,: /.,9,9/80-:9,7:,

!0307-97,3,

%&#!$& W

W

,9:73,,3/-:9:,35,/,,75074/0 ,:39,38:39:202:9,7,3/,3202,89,3 0905,9,3503,3/3,3503/,5,9,3/03,3-0-,3 /80-:9,,9:73,50308:,,3 ,9:73,50308:,,3202-:9:,3/0-9,9,: 70/9:39:,:3503/,5,9,3,9,:-0-,3,3 /2-,3/03,3/0-9,9,:70/90,:3,9;, ,9,:0,-,3

!0307-97,3,

%&#!$& !03,7:907,/,5,547,30:,3,3 W

W

,9:73,50308:,,3202503,7::2,,3 /,547,3/,,2,547,3,-,7:/,3307,., 03,3/02,3,,,9:73,50308:,,39/,

/.,9,92,,,547,30:,3,33,,38,,9/, ,:7,9

!0307-97,3,

%&#!$& ,.,22,.,2 W

,9:73,50308:,,3205:9   

0-,3,3/9,3:,3/-,,7/2:,

  

!03/,5,9,3/9,3:,3/9072,/2:,

  

0-,3,7:,0,-,3,7:,

  

!03/,5,9,3,7:,,9;,,7:,

  

!03:8:9,3,9,8,9;,909,5

!0307-97,3,

%&#!$& !02-:9,308,2,,3 W

$090,802:,,,9:73,50308:,,3/548,3 08,2,,3949,8,/4/0-9/,3949,8,/470/9 /-:9,3/03,3307,.,8,/4,3/808:,,3

!0307-97,3,

$$'#%

W

W

02-,3/3,32,832,83548/,7,547,3 5074/0-07,,3/03,3:2,949,5,/,,547,3 90780-:9/80-:9,3,88;079, ,832,830,-,3/,30:9,8502 /909,5,380-,,507803/,7949,0,-,3/,3 0:9,8502 

!0307-97,3,

$$'#% 07,.,/,3,547,3,-,7: W

,,2,3,88;079,,9,8307,.,2,832,83548

,9;,/3,9,,380-,,507803/,7949,,9;, W

,,2,3,88;079,,9,8,547,3,-,7:2,83

2,83548/3,9,,380-,,507803/,7949, 503/,5,9,3,9,:503/,5,9,34347

!0307-97,3,



 !03008,,3$:8:39,38

!0307-97,3,

!!!$ 

07,., ,:7



,547,30:,3,3/,7307,.,,:7



,9:73,50308:,,3/,3503:9:5/,7307,., ,:7



%,:318,/,39,:3-838,,2



%::,3,/,8,7/,,28:8,:39,38



3,88/,339075709,8/,784;0380:,3,3 8:,9:507:8,,,3/03,32039:324/,07, /,37,84,3.,7 !0307-97,3,

# &# ,3,,3,!03:8:3,3 

07,.,,:7/8,5,3/03,39070-/,:: 202,8:,3307,.,8,/45,/,442442 07,.,$,/4



$0,3:93,50308:,,3/2,8:,30442 0-9/,370/9!0308:,,3



:2,:2,07,.,$,/4/9,2-,,9,: /:7,350308:,,3/907:8,3044207,., $,/4,3808:,,3 !0307-97,3,

# &# ,3,,3,!03:8:3,3 

07,.,,:7/7,25:3,3/03,320307:8,3 :2,:2,,9;,0,-,3/,324/,8079, 503,7,3502/,707,.,$,/4,3 808:,,3044207,.,



$0/,3,3:2,:2,503/,5,9,3/,3-0-,3 /907:8,30442,547,3,-, #:

!0307-97,3,

# &# ,3,,3,!03:8:3,3 

,-,-078,9,:7:-0785,/,5074/090780-:9 /2,8:,304420-9,9,:70/9,547,3 ,-,#:/,344270/9,9,:0-907,.,



%07,/,52,832,83/,70025,9442 90780-:902:/,3/,:,3503:2,,3

!0307-97,3,

!## &# ,-,7:

W

W

,547,3,-,7:-,8,3,/8,5,3,38:3/,7 307,.,,:7 !,/,,547,3,-,7:-0-,3:2:23,/8,,3 203:7:9-08,73,2:,/,7,3907-08,70,3 9070.

!0307-97,3,

!## &#

:9,8!02 W

,547,30:9,8502/8,5,3/03,3 203.,39:2,38,/4,,0:9,8502 203,2-,,33;089,85,/,:8,,90780-:98079,,-, -07880,2,5074/0-078,3:9,3/,3 203:7,3,3503,7,340502 

!0307-97,3,

!## &#

$,/4,/,3%,2-,,3 W

W

W

:2,,3/.,39:2,3/307,.,,:780-,, 24/,9/,80,:207:5,,38,/4,:35,/,,, 5074/0,:39,38 !022:338:/,203,3,2,3,9;,9,2-,,3 5,/,-8383,/,,25074/090780-:9 ,703,9::39:20,98,/4,,/,39,2-,,3 3;089,89,507:203,.:0,:324/,

!0307-97,3,

!## &#

!0304254,3$:8:3,307,., W

07-,,808/,38:-808,.,5,/:3,,3

/,,2203:8:3307,., W

:,04254,9;,,3,2,/,,,9;,,3.,7

/,3,9;,909,5

!0307-97,3,

!## &#

9;, ,3.,7  W

,8/,3,9;,,3,3-,8,3,/,7,5,3,,3 /43;078203,/,8,9,:/:,,9,:9075,,,-8 /,,25074/08,9:9,:3,9,::7,3/80-:9,9;, ,3.,7

!0307-97,3,

!## &#

9;,%09,5 W

W

!745079-,3:3,3/,3507,,9,3/80-:980-,, ,9;,909,5,9,:,9;,5,-7  ,,,7,50740,3,:2:,8503:8:9,3/,3

3,-::/,7809,5038:9,2,,9;,909,5-,8,3, /,547,35,/,307,.,

!0307-97,3,

!## &#

0,-,30,-,3 W

:,04254:9,2,0,-,3,/,,0,-,3

,3.,7/,30,-,3,3,5,3,3 W

W

0,-,3,3,,3,9:90254/,,2,9: 83,9-,8,3,8,9:9,:3,9,::7,3/,3,3 ,,3/-,,7,3/03,3203:3,,3,9;,,3.,7 /80-:90,-,3,3.,7 0,-,3,39/,,,3,9:90254/,,2,9: ,2,-,8,3,/,9,88,9:9,:3/80-:90,-,3  ,3,5,3,3

!0307-97,3,

!## &#

!03,,30,-,3 W

W

,502,9,8,9;,/8,,3/-,,808 0,-,3/,3/9,2-,,3/03,3949,0,-,3 %49,0,-,3/,30:9,8502,7:88,2, /03,3949,,9;,

!0307-97,3,

# &# ,9:73,!0308:,,3 W

,9,:39:202-:,9,,9:73,50308:,,3907/,5,9

5,/,442!0308:,,3/,7307,.,,:7

!0307-97,3,

# &# 03:9:5:3,:3$02039,7, W

25,9,,9:73,,3/507:,3:39:203:9:5 ,:3,:3802039,7,,/,, 

03/0-9809,5 03/0-9 809,5,:3 ,:3503/ 503/,5,9,3 ,5,9,3,9,8 ,9,8:2, :2, ,3907/,5,9/,,28,/43,/,320370/9 98,7,-,#:,9,880:7:503/,5,9,3 90780-:9



03/0-99 03/0-9 98,7 8,7,-,#: ,-,#:,9, ,9,8949 8949,,-0-,3 0-,3 /,320370/92,832,83,:3-0-,3,9,8  :2,,3907/,5,95,/,8,/43,

!0307-97,3,

# &# 03:9:5:3,:3$02039,7, 

03/0-9 03/09 98 98,7 ,7,,-,#: ,#: ,9,8 ,9,8 :2 :2, ,,3 ,3 907/,5,95,/,8,/43,,-,-078/,3 20370/9,:324/,,9,8:2,,38,2, 0-9/,370/9,,3/-,-,907/,5,9 07:,3-078



03/0-9,:3 03/0-9 ,:324/, 24/,,9,88 ,9,88,/4 ,/4,:35 ,:3503,7 03,7,3/ ,3/,3 ,3 20370/9,:3503,7,3,9,8:2,,38,2,

!0307-97,3,

03:9:5:3

!0307-97,3,

# &# ,9:73,!03:9:5 W

W

$090,,,9:73,503:9:5/548,30-::-08,7 8,/4,:324/,,,38,2,/03,380:7::2, ,3/,547,35,/,,547,30:9,8502/,3 307,., $0,39:,:3503/,5,9,3-0-,3/,3503,7,3 ,,32025:3,8,/434

!0307-97,3,

# &# ,3,%07,7  W

W

,3,907,7/,,28:8,:39,38,/,, 203,5,3307,.,8,/48090,503:9:5,3 %::,3/,7307,.,8,/48090,503:9:5,3,/,, :39:202,89,3-,,-::-08,72025:3, 8,/4,3-072-,35,/,,,5074/0-07:93,

!0307-97,3,

%&$ %&$$ W

W

W

!074/0,:39,389,:3,3,3/:3,,3 507:8,,,3/80-:980-,,9,:318, /,,,3,507:8,,,3203:3,,39,:318, ,3-07,75,/,8,,9,9;9,84507,8:8,,-07,/, /,,29990703/,805,3,38:84507,8 9,:3,33, %,:318,802,.,23/80-:99,:3-838,,2

!0307-97,3,

$:8507,8

!0307-97,3,

$&$&%$ %::,3,,8,7 

%7,38,8/,3,88/,3/.,9,95,/,-:::73,



%7,38,8/548,30-::-08,7



07,.,8,/4/8,5,3/,9,50308:,,3 /:25:,3/,3307,.,,:7/8008,,3



,547,3 0:,3,3/8:8:3 !0307-97,3,

$&$&%$ %::,3,,8,7 

,9:73,50308:,,3/-::,30:73,/,3 /548,30-::-08,7



,9 :73,503:9:5/-::,30:73,/,3 /548,30-::-08,7



07,.,8,/48090,503:9:5,3/8,5,3

!0307-97,3,

$'$ W

W

02,25:,3507:8,,,3:39:202-,,7:9,33, /80-:984;038 :,944::70:,3,3:39:2030;,:,884;038

 ,3,503/0/,78:,9:507:8,,,3,/,,24/, 07,/,37,84,3.,7 W

W

4/,07,,/,,00-,3,9;,,3.,7907,/,5 0,-,3,3.,78:,9:507:8,,,3 #,84,3.,7/9:3/03,3202-,,9;,,3.,7 /03,30,-,3,3.,7

!0307-97,3,



 $8902:39,38/,3 !0303/,,339073,

!0307-97,3,

!!!$ 

$8902,:39,38/,32502039,83,



%::,350303/,,339073,/,32,:38:73,



%7,38,85,/,88902,:39,382,3:,,3 203:3,,3-::-08,7502-,39:8079,:73, :8:8



::-08,7502-,39:9,2-,,38079,:73,:8:8

,3/24/1,8 

4254303425430388902,:39,38,3 /425:9078,85,/,8:8503/,5,9,3/,3 503,,3 !0307-97,3,

$$%&%$ W

W

$8902,:39,38,/,,2094/0/,357480/:7:39: 203:25:,3203,81,8,320398,7,3 /,320,547,331472,80:,3,38:,9:507:8,,,3 %,9,,5,3/,,2,:39,38,/,,   

3,88907,/,50-:9:,331472,8

  

!07,3.,3,388902

  

2502039,8/,77,3.,3,388902

!0307-97,3,

!%#

W

!0303/,,339073,202-07,3,23,3,3 202,/,-,,   

9;,/3/:3/,3/:3,,3:39: 0507:,3507:8,,,3

  

31472,8:8,,,:7,9

  

!07:3/,3:3/,3,38079,507,9:7,3/5,9:

!0307-97,3,

!%# &38:7:38:7  W

2,:38:750303/,,339073,,/,,   

3:3,350303/,,3

  

!03,,3784

  

!7480/:750303/,,3

  

!02,39,:,3

  

31472,88079,42:3,8

!0307-97,3,

&&$#!%& W

::-08,7502-,39:-8,/:3,,3:39:

20325,3.,9,9,390758,-,809,550,3,3 -::-08,7502-,39:5:9,3:8,,/,370/947 -::-08,7502-,39::9,3:8,, W

W

$09,5-::-08,7502-,39:/,5,/,-::-08,7 :2:2408:,9:,:398,7,3/80-:9,:3 50303/, ,8503:2,,3,9,88,/4,:3-::-08,7 502-,39:,7:88,2,/03,38,/4,3907/,5,9 5,/,,:350303/, !0307-97,3,

&#&$&$

W

:73,:8:8-8,/:3,,3:39:203:7,3 ,9:50274808,3/,3-0-,3503.,9,9,3,9,8 97,38,8,3907,/-07:,3:,3/,32025:3, ,7,90789,38,2,

!0307-97,3,

&#&$&$ ,.,22,.,2 W

W

W

W

W

:73,503/,5,9,3/:3,,3:39:203.,9,9 503:,,3,8,80.,7,70/9 :73,503072,,3,8/:3,,3:39:203.,9,9 802:,503072,,3,8 :73,502-0,3/:3,,3:39:203.,9,9802:, 502-0,380.,7,70/9 :73,502-,,7,3,8/:3,,3:39:203.,9,9 802:,502-,,7,39:3, :73,:2:2/:3,,3:39:203.,9,997,38,8 ,39/,9079,25:35,/,:73,:8:8,3,/, !0307-97,3,

&&$#!%&%

W

::-08,7502-,39:-8,/-:,9:39:-07-,,

,:3805079,9;,909,580-,,2,3,,3,/03,3 5:9,3:8,,/,3:9,3:8,,

!0307-97,3,

&#&$&$$

W

W

:73,:8:8-8,/24/1,8/03,3203,2-,,3 442:39:203.,9,997,38,8,38073907,/ 8,3,4429,2-,,38073,/-:,95,/,  :73,503/,5,9,3:39:203.,9,9503,,3:9,3 5,,503:,,3,9,:5,,5079,2-,,33,

!0307-97,3,

$$%!&%# W

W

W

W

425:907907/7/,7507,3,907,8/,3:3,  !07,3,907,8-071:38:39:35:94:95:9/,9, /,350304,,38079,50274808,3/,9,39073, !07,3,9:3,202-07,33897:805,/, 425:907 $89024507,8202-07,33897:8/,8,705,/, 425:90780/,3,3,5,8207:5,,350739, :39:50,8,3,,39:,8:8:8

!0307-97,3,

$$%&%$ %#!&%#$$ W

W

$8902,:39,38,3/425:9078,8275/03,3 88902,:39,382,3:, 0:3:,3:9,2,/,788902,:39,38,3 /425:9078,8,/,,   

W

!03.,9,9,38079,50274808,397,38,880.,7, 82:9,3

  

%3,9,:7,8,393

  

0.05,9,350,547,3

43943,8:8503/,5,9,3/,3503,,3

203:3,,3":. 448 !0307-97,3,



 :39,38:39: !07:8,,,3,,3

!0307-97,3,

!!!$ 

!07-0/,,3,9;9,8,39,7,507:8,,,3,8,/,3 507:8,,,3/,,3



:73,502-0,3/,3503:,,3-,7,3/,,3



:73,-,,97,385479,8-,7,3/,,3



:73,97,38,8-,7,3/,,3-,502-0 2,:5:3503:, !0307-97,3,

!!!$ 

,,3,:3:39:507:8,,,3/,,3



,547,3,-,7::39:507:8,,,3/,,3



$:8,:39,38:39:507:8,,,3/,,3



#,84503:,,3-078907,/,5,9;,80-,,944 ::7/,70109;9,8503:3,,3,9;,507:8,,,3

!0307-97,3,

!#&$

W

W

!07-0/,,3:9,2,/,39,7,507:8,,,3,8,/,3 507:8,,,3/,,3-07,9,3/03,3,9;9,8 503/,5,9,3 !07:8,,,3/,,3202-0-,7,3/,,3:39: /:,05,/,50,3,3

!0307-97,3,

!#&$ ,547,3,-,7: W

W

W

!,/,,547,3,-,7:507:8,,,3/,,3 503/,5,9,3/,7503:,,3-,7,3/,,3/,547,3 80-,,503:,,3 ,7,544503:,,3/:7,3,3/,7503:,,3 :39:203/,5,9,3,-,4947 0-,34507,8/:7,3,3/,7,-,4947:39:

203/,5,9,3,3,,-,-078 W

!0780/,,3-,7,3/,,3,3207:5,,3-,7,3 /,,3,3-0:2907:,/,547,380-,,,9;, ,3.,75,/,307,., !0307-97,3,

&#!# W

W

W

!02-0,3-,7,3/,,380.,7,9:3,,9,:70/9 /.,9,9/03,3203/0-9!0780/,,3,7,3,,3 &39:502-0,3-,7,3/,,380.,7,70/98,7,9 8,7,970/9-8,202-:,02:33,3,,3 ,/,3,/843:39:502-,,7,3,30-.05,9 843502-0,390780-:9/,3,580-,,

503:7,3907,/,5,7,544503:,,3 W

,-,7,3/,,3/02-,,3,9,:54943,3 ,7,/50740502-020370/9!0780/,,3 ,7,3,,3 !0307-97,3,

&#!&#

W

W

!03:,,3-,7,3/,,380.,7,9:3,,9,:70/9 /.,9,9/03,320370/9!03:,,3 ,7,544503:,,3/,3503:7,3,350780/,,3 -,7,3/,,3:,/.,9,9,9,8503:,,390780-:9

!0307-97,3,

&#!&# 70/9 W

W

&39:503:,,3-,7,3/,,380.,7,70/98,7,9 8,7,970/9202:33,3/-07,33,/843 503:,,3:39:502-,,7,3,30-.05,9 843802,.,29:/.,9,940503:,80-,,/0-9

0843!03:,,3 W

843503:,,3/,547,380-,,503:7,3,3

907,/,5!03:,,3 W

09::,-,-,7,3/,,3/02-,,3,9,:

54943,3,7,/-07,3503:,203/0-9#09:7/,3 !4943,3!03:,,3 !0307-97,3,

&#!&# 0,-,3!,, W

W

0,-,3,9,85,,503:,,3,,392-:-, 503:,,3/,:,3/,3/.,9,940503:,80-,, 70/90,:3&9,3!,,!03:,,3 ,5,,503:,,3/-,,7,30/3,85075,,,3 &9,3!,,!03:,,3//0-9/,3,8/70/9

!0307-97,3,

&#!&# #,-,9 W

,3,50/,,37487203,,7,37,-,997,/0

/8.4:39,9:/843907,/,5/,19,7,7,,3,/, :2:23,,703,502-0,3/,,25,79,-08,7 W

&2:23,-,503:,2,:5:3502-09/, 202-::,3/,19,7,7,8079,7,-,9/,,2,:3 ,:3

!0307-97,3,

&#%#$!#%$# # W

,-,7,3/,,3/72,3/03,38,7,9

85535439502-0202-,,7-,,97,385479,8 /,3203/0-9!0780/,,3,7,3,,3 W

,-,7,3/,,3/72,3/03,38,7,9

/0893,9432,,503:,202-,,7-,, 97,385479,8/,3203/0-9,,!0372,3,9,: 348!0372,3 W

,503:,202-,,79070-/,::-,,

97,385479,8:39:202:/,,3-,502-02,, 503:,203/0-9!:9,3&8,,,9,8-,,-,, 90780-:9 !0307-97,3,

&&%& !#&$ W

,,3,:3:39:507:8,,,3/,,30-42508

/-,3/3-,,3,:3:39:507:8,,,3,8,/,3 ,23,203.,:5,:3,:3805079   

!03:,,3

  

843!03:,,3

  

#09:7/,3!4943,3!03:,,3

  

,7,!44!03:,,3

  

!0780/,,3,7,3,,3

!0307-97,3,

!# #&&%&

!#&$ W

W

,547,3,-,7::39:507:8,,,3/,,3 20,547,3   

!03:,,3

  

,7,544503:,,3

  

,-,4947

,547,3,-,7:/,5,9/8,5,3/,,2-039: -079,,5,9,:,38:3

!0307-97,3,

$&$&%$ !#&$ W

W

W

$:8,:39,38:39:507:8,,,3/,,3275 /03,38:8:39:507:8,,,3,8, ,3909,5507:8,,,3/,,32:33,,3 203,,2503.:9,350780/,,3,3,7:8/.,9,9 ,9:73,50308:,,3,3-,8,3,/-:,9,/,, 203/0-9,7,!44!03:,,3/,320370/9 !0780/,,3,7,3,,3,9,8:2,503.:9,3 90780-:9 !0307-97,3,

$&$&%$ !#&$ W

W

07,.,-8,/8,5,3039,/,,2-039:,:3,9,: /,,2-039:,547,3 !0780/,,3-,7,3/,,3,7:8/,547,380-,, ,9;,,3.,7

!0307-97,3,

#$!&#$ %#!%' W

9;,,3/:3,,3/,,22039:37,84 503:,,3-078907,/,5,9;,-8,-07:5,   

  

  

W

%49,,9;,5,/,,79,:3 #,9,7,9,949,,9;,5,/,,,/,3,7 9,:3 #,9,7,9,,9;,-:,3,3

$02,3937,84503:,,3-078907,/,5,9;, -07,79802,301091507:8,,,3203:3,,3 ,9;,3, !0307-97,3,



 ,8

!0307-97,3,

!!!$ 

$1,9,8/,3503933,50303/,,339073, 907,/,5,8



!7480/:7/,8,7:39:203003,7,,3 50303/,,339073,907,/,5,8



!7480/:7/,8,7:39:203003,7,,3 50303/,,339073,907,/,5502-,,7,3,8 9072,8:503:3,,388902;4:.07



$1,9,:3-,3/,3503:3,,33,/,,2 20303/,,3,8

!0307-97,3,

!!!$ 

#0438,8-,3/,3,,9:73,,3/507:,3



%7,38,8,320-,9,3,8/,,2:2,0. /03,3203:3,,3/,3,,80.



,7,503,,3,8/307,.,



!079:3,3/,350339075709,8,37,84,8 907,/,50,-,3,3.,7 !0307-97,3,

$ W

,8205:9   

43

  

&,3079,8

  

0

  

08072,3:,3,9,:243047/078

  

&,3,3907825,3/-,3,3 503,7,33,9/,/-,9,8

!0307-97,3,

$ !0303/,,3 W

,703,2:/,3,5023/,,3:,3507:8,,,3 ,7:8207,3.,3/,3203:3,,350303/,,3 :39:203,2,3,3,8/,3202-07,349478,8 907,/,597,38,8,8

!0307-97,3,

!$

W

W

W

$,,8,9:/,750303/,,390750393:39: 203/:3,8,3/9072,/,743907503:,,3 ,/,,708907,8 $5502-,,7,370299,3.0,/;.0207:5,,3 50303/,,3570;0391,9,8,8,3/9072,20,: 548 !028,,39:,8,39,7,5020,3,8/,3503.,9,9 ,8:,207:5,,350303/,,3570;0391 

!0307-97,3,

$$%'&# W

W

$8902;4:.07,/,,807,3,,357480/:7:39: 20349478,8/,3203.,9,90,-,38079, 20,:,3502-,,7,3,8 $8902;4:.07203:3,,3   

'4:.07

  

785:39:;4:.07,3-0:2/-,,7

  

785:39:;4:.07,390,/:3,8

!0307-97,3,

&

W

472:7,3/:3,,3/03,3,:3-,3,/,,   

,79:85082039,3/,9,3,3

  

472:780947,3

  

0

  

,9,9,3,9,8.0,3/9,7 

!0307-97,3,

& ,547,3 W

W

$09,5-:,3-,3-,8,3,20372,3,547,3 -,37003347,305,/,5020,370033 ,320398,7,3802:,97,38,85,/,-:,3 90780-:9 ,547,3-,33202:33,3507:8,,,3:39: 202-,3/3,397,38,8,85,/,502-::,3 507:8,,,3/03,3.,9,9,3-,3 

!0307-97,3,

#$$ $08!079,2, W

W

$085079,2,/,770438,8-,3/2:,/03,3 8,/4,8203:7:9,547,3-,3  $,/43/808:,,3907,/,5507:-,,3,3 /,:,3/0548,3907,/,5,8,3-0:2907,9 5,/,,547,3-,3/,3907,/,508,,,3-,3 

!0307-97,3,

#$$ $080/:, W

W

$080/:,/2:,/03,38,/4,8203:7:9 502-::,3/0548,3 $,/43/808:,,3907,/,5507:-,,3,8,3 /,:,340-,33,2:3-0:2/2,8:,3/,,2 502-::,3/0548,3/,3907,/,508,,,3/0548,3

!0307-97,3,

#$$ W

W

W

$,/4,390,/808:,,3:39:0/:,808 90780-:9,7:88,2, 31472,8,3/,8,3408085079,2,/,7 70438,8-,39/,20207:,3,,9:73,/,,2 502-::,3/0548,3 ,3909,5,,,3907/,5,95,/,8080/:, 70438,8-,3507:/:73,/,,2502-::,3 /0548,3 !0307-97,3,

$  W

,3,,80.-8,/:3,,3507:8,,,3:39:

20,:,3502-,,7,30.,38073907,/ W

,3,,80./9025,9,3/-,,503,,8,3

,7,,39079039:,3202-07,349478,8,9,8 502-,,7,3/,7/,3,90780-:9 W

$0.,7,5074/,9,:,5,-,:2,:,3/,,2/,3, 90780-:990,203:7:30:2,232:22,, 5038,302-,/,3,/,:,3 !0307-97,3,

$ !03,,3/07,., W

W

,8/8,,380-,,,9;,5079,2,5,/,808 9;,,3.,7/,7307,., !07:8,,,3,390,203,3,2,3,8,3-070- /,,23;089,8,38,3,9:/-,8,3, 20,547,3,8/,30:;,03,85,/,307,.,

!0307-97,3,

#$% W

W

!07:8,,,3,380/,3203,/,52,8,, 0:,3,3-8,203,,208:9,3/,,2 20343;0785:9,350780/,,3/,35,3,7:,3 2:,203,/,85,/,8,,9/507:,3 ,,2,37,84,8907,/,50,-,3,3.,7

,3/80-:97,84,2,92:33,,3-07:3, :39:203,02,25:,3507:8,,,3202-,,7 0,-,305,/,5,7,70/947

!0307-97,3,



 !:9,3

!0307-97,3,

!!!$



,81,8:2:25:9,3



!7480/:750303/,,339073,,9,85:9,3



$1,9/,3,:39,385:9,39,9079,



,9:73,/03,32094/05038,3,:39,38 :39:5:9,39,9079,/,30892,85:9,39, 9079,-07/,8,7,3503:,,3/,3,3,885:9,3

!0307-97,3,

!!!$



,9:73,:39:203.,9,9503,5:8,3,38:3 5:9,39,9079,



$1,9/,3,7,907898:7,9574208,9,:080



,9 :73,:39:97,38,8080 9,



!:9,3/,,28089;,,3.,75,/,307,.,



!075:9,7,35:9,3:8,,/,3:2,,7 503:,,3/,,25:9,3

!0307-97,3,

!&% W

W

89,5:9,3205:9802:,,2:,3907,/,5 0399,80399,8,39072,8:50747,3,3507:8,,,3 /,347,38,8,33, !:9,3-,8,3,/,81,8,380-,,   

!:9,3:8,,

  

0809,

  

!:9,3,3,3

!0307-97,3,

!&% !0303/,,339073, W

W

!0303/,,339073,,3-07,:-,5:9,3 205:95028,,39,3:3,,-,9,81:381:38 ,3-07:-:3,3 03,35028,,335007,,38047,3,7,,3

-8,-071:3880-,,5030.0,3,9,85007,,3 47,3,3

!0307-97,3,

!&%%%#% 094/02094/0:39,38 W

:,2094/0,:39,38:39:5:9,39,9079,

,/,,2094/05038,3/,32094/0503,5:8,3 ,38:3 W

W

094/05038,320239,502-,,7,3/2:,,9,8 5:9,39,9079, 094/0503,5:8,3,38:3203,:-0-,3,3, ,5,-,5:9,390780-:9/,3,59/,,,39079,

!0307-97,3,

!&%%%#% ,9:73,!0308:,,3 W

W

,9:73,50308:,,3,79,:320239, 

!03:7,3,33,5:9,33,0:2,,8 ,3/5077,,3,,39070,8,8/2,8, /05,3



4,8-0-,3,3/,7,5,3/,7 503:7,3,35:9,305074/0-07,,3

,9:73,50308:,,39:203/0-90-,3!:9,3 %,%079,/,320370/9!038,3!:9,39, 9079, !0307-97,3,

!&%%%#% ,8,7/,8,7892,8 W

W

,0892,85:9,39,9079,//,8,7,35,/,  :2,503:,,35074/018,2,,,,9:73, 50308:,,3/-:,99,35,203,.:05,/,8,/4,:3 5038,3 ,0892,85:9,39,9079,//,8,7,35,/,  :2,/,3:2:75:9,3:8,,5,/,,75074/0 ,,9:73,50308:,,3/-:,980/02,37:5, 803,8,/4,:35038,38,2,/03,30892,8 5:9,39,9079,5,/,,75074/0 !0307-97,3,

!&%%%#% :3!038,3 W

W

W

,8:,9:5:9,3/,3,59,9079,2,, 5:9,390780-:9,,3/,5:8/03,3,:35038,3 :35038,3,3,,32028,/470/9 8090,,,9:73,50308:,,3/548,3207:5,,3 ,:34397,,9;, 0-,35:9,39,9079,:2:23,/,547,3

/,,2,547,3,-,7:80-,,-0-,3,/23897,91 

!0307-97,3,

!&%%%#% 094/0!03,5:8,3,38:3 W

07/,8,7,32094/0503,5:8,3,38:3,,9

 :73,:39:203,5:85:9,3,/,,203/0-9 0-,3!:9,39,%079,/,320370/9!:9,3 &8,, W

%/,/-:9:,3,:35038,3,9,:5:3,,9  :73,50308:,,35,/,,75074/0

!0307-97,3,

!#$$

W

W

!74208,9,:080,/,,,39079:8:39: 202-,,780:2,:,3,9,8507239,,3,9,:5,/, 8:,9:,9:9079039: ,7,90789574208,3202503,7:-,,2,3, 5742089:/.,9,9/,3/,547,3205:99,3,  ,9:902548::-:3,/,33,,9:90254

!0307-97,3,

!74208080

!0307-97,3,

!#$$ :3,/,3,9:%0254 W

W

W

#:2:8/,8,7:39:2039:3-:3,574208,/,, !44$:::3,,9::3, %,3,,9:90254,/,,9,3,/2,3,574208 ,7:8/:3,8/,35074/0,9:,39,7,9,3, 50307-9,3/,39,3,,9:90254-,8,3, /3,9,,3/,,2:2,,7,9,:-:,3 ,,9:90254,/,,:2,/,73,3423, 544/,3-:3, !0307-97,3,

!#$$%

W

W

!74208,3/9072,80-,,50:3,8,35:9,3:8,, /.,9,9/03,3203/0-09080%,/,320370/9 !:9,3&8,, !,/,8,,9574208,9:90254,3//0-9,/,, ,8802039,7,080%,/,3!03/,5,9,3:3, /70/9

!0307-97,3,

!#$$% ,9:%0254 W

W

,502-:,95742089/,20203:0,-,33, 5,/,9,3,,9:902542,,574208/2,8:/ /,9,,3/94,  ,5020,3574208,9,:080,3/94,90, /-,,74003/478072,,:2,,203/47807 907,/,5502-:,9574208//0-90,:35:9,3 :8,,

!0307-97,3,

$$%' # # W

W

$02:,5:9,3,3/5077,,3,,39070,8,8 203,/,8/,,2809,:3/8,,3/,,2808 9;,,3.,75,/,307,., 9;,3:2:23,/8,,3203:7:9:7:9,3 :/9,83,,9::7:9,380-07,5,.05,9,9;, 90780-:9/43;078203,/,8/,,24507,83472,

!0307-97,3,

!#!&%#!&%&$ W

W

W

W

!075:9,7,35:9,3:8,,,/,,503:,,370/9 -078/-,/03,35:9,3:8,,7,9,7,9, ,3203::780-07,5,80735:9,3:8,, /43;078203,/,8/,,28:,9:5074/0 :2,,7503:,,3/,,25:9,3,/,,8,/4 5:9,3:8,,,79,:3/-,/03,3503:,,3 70/97,9,7,9,,7,3 ,3203::7,2,3,,9:5:9,3:8,, -070/,7

!0307-97,3,



 !0780/,,3

!0307-97,3,

!!!$    

!7480/:750303/,,339073,,3-07,::39: 50780/,,3 !03,7:08,,,350780/,,3907,/,5,547,3 0:,3,3 %,,8:28,7:8-,,50780/,,3/,3503,7:3, 907,/,5,547,3,-,7:/,3307,., ,,50780/,,3203:7:98890250780/,,3 507509:,/,38890250780/,,35074//03,3 203:3,,32094/0,:,81789317894:9 ,89317894:9/,3-,,7,9,7,9,

!0307-97,3,

!!!$  



 

%,2094/0,:,8-,,50780/,,3 ,50780/,,3,3905,95,/,80,3,7,544 /03,3438052,3,,30-703/,,39,7,-,, ,7,544/03,3,7,5,8,7/,33,70,8,8 -078 07,.,50780/,,3-,7,3/,,3 892,8-,,50780/,,3/03,3203:3,,3 2094/00.07,3/,32094/0,-,4947 #,845075:9,7,350780/,,3/,3:2,,7 503:,,3/,,250780/,,3

!0307-97,3,

!#$ !0303/,,3/,3!079:3,3 W

!7480/:750303/,,339073,,9,850780/,,3 /-039::39:203/:350780/,,3/,7 07:8,,3 !03.:7,340,7,,3 !03.:7,34050,3,3   

  

  

W

$0,39:5079:3,31850780/,,3,7:8 /,:,380.,7,5074/:39:203/0908 0:7,3,350780/,,38079,:39:203.0, 503.:7,3

!0307-97,3,

!#$ 08,,,3!0,547,3 W

$09,508,,,3/,,250,547,350780/,,3,3 //,8,7,3,9,85079:3,318,,320308,9,3 !0780/,,3,7 9;,,3.,7 %49,,9;, :9,85025,/,307,.,   

  

  

  

W

$0,39:,7,544503:,,3,-,4947/,3,-, -078:,,,38,,/8,,3/,,2,547,3,-, 7:

!0307-97,3,

!#$ 094/08:287:8,, W

%,,8:28,7:8-,,,35,3:2:2/,,2-838 ,/,, 094/01789317894:9 094/0,89317894:9 094/0-,,7,9,7,9, $09,52094/0-,8,3,203,8,3:2,,7, 544503:,,3/,350780/,,3,7-,7,3/,,3 ,3-07-0/, ,/502,3,8:28,7:8-,,80.,7,,3:3 202503,7:,547,3,-,7:/,3307,.,   

  

  

W

W

!0307-97,3,

!#$ $8902!07509:, W

,,28890250780/,,3507509:,:2,:39/,3

-,,809,5038-,7,3/,,3/.,9,9/,,2-:: -08,7502-,39:50780/,,3/03,3,:390758, :39:809,5038-,7,3/,,3 W

,,50780/,,3/,3:2,,3/-0-,3,3

907,/,550780/,,3/:897,8,3/03,3 203:3,,32094/0/,3

!0307-97,3,

!#$ $8902!074/ W

,,28890250780/,,35074/5079:3,318

50780/,,3/,:,3:39:203039:,3-,, 50780/,,3/,3,7,544503:,,3 W

,,50780/,,3/,3:2,,3/-0-,3,3

907,/,5503/,5,9,3/:897,8,3/03,3 203:3,,32094/0/,3-,,7,9, 7,9,

!0307-97,3,

&$!#$ !07-0/,,3 W

09,2094/0,:,8-,,50780/,,3:39: 5074/0-07,,3-,8,3,,,3203,8,3:2, ,3-07-0/,:39: !0780/,,3,7 ,7,544503:,,3 ,-,4947/,3,-,-078   

  

  

!0307-97,3,

&$!#$ $0,2,!074/031,8 W

W

W

$0,2,5074/031,82094/0,,3 203,8,3,7,544503:,,35,3703/, ,-,4947/,3,-,-0785,393/,3 50780/,,3,75,393 094/0202-07,3,8,8,380-,3, 80,2,5074/0/01,8/,25,3,907-,/03,3 ,38:/,/0,8,3/,9,8 094/0-,,7,9,7,9,202-07,3,8,8,3 -07,/,/,39,7,2094/0/,3

!0307-97,3,

#!#!$#  W

W

,,7,5,8,78:,9:90250780/,,30-703/, /,7,7,5443,2,,,7,5,8,7,30- 703/,/:3,,3:39:2039:33,902 90780-:9 ,7,5,8,7,/,,,7,544,3/507:,3 :39:203,39-,7,3/,,35,/,9,3, 50780/,,3

!0307-97,3,

#!#!$#  W

W

/,,2:33:39:203,5,8,32094/02,3, ,30-703/,,39,7,,7,544/,3,7,5,8,7 ,9,8809,590250780/,,3,9,80,80,8:9,2, 50780/,,3,9,:,9,850780/,,380.,7,080:7:,3 ,7,3/,,3,3,3,/,5,9/:,/03,3,7,

,30-703/,/,75,/,,7,5443,,7:8 /.,9,95,/,3,70,8,8-078,9:0892,8,7,  :,/:7,3-,,5005,8,3,38:3

!0307-97,3,

#!#$#

W

W

!0780/,,3-,7,3/,,3-,8,3,/8,,3/,,2 307,.,5,/,8089;,,3.,78090,,9,:/ -,,5:9,3 ,2094/0503039:,3-,,50780/,,3,5,,

,9,:-,,7,9,7,9,2,:5:32094/0 503,,350780/,,3-,,,9,:,7:8 /:3,5,3

!0307-97,3,

!#$ 094/0.07,3 W

W

W

,,2203:3,,32094/00.07,3:39:

2030892,850780/,,3,7,0.07,3/,7802:, -,7,3/,,3,7:8/,:2:,8 !0780/,,35,/,0.07,3/9039:,3/03,3 203:7,3503:,,35074/0-078,3:9,3/,7 ,7,0.07,3-,7,3,390780/,:39:/:, 80,2,5074/0-07,,3 !0780/,,35,/,0.07,302:/,3/43;078,3 203,/,7,544,9,8/,8,77,84-,,907,/,5 ,7,:,0.07,3-,7,3/,,3,390780/,:39: /:, !0307-97,3,

!03039:,3,,!0780/,,3/03,3094/0.07,3

!0307-97,3,

!#$ 094/0,-,4947  W

,,2203:3,,32094/0,-,4947:39:

2030892,850780/,,30892,8,-,4947 /:7,3,3/,7503:,,3:39:203039:,3 0892,8,7,544503:,,3 W

:2,302:/,3/:7,3/,7,7,544 -,7,3/,,390780/,:39:/:,:3, 2030892,850780/,,3,7

!0307-97,3,

#$!#!&%#&  #!&!#$ W

W

#,845075:9,7,350780/,,3,3/9:3/03,3 202-,,7,544503:,,3/03,350780/,,3 7,9,7,9,203::7:-:3,3,39,7,;4:20-,7,3 /,,3,3/:,/03,3:2,50780/,,3,3 /280,2,5074/0/2,8:/ :2,,7503:,,3/,,250780/,,3,3 /9:3/03,3202-,50780/,,3,7/03,3 ,7,544503:,,37,9,7,9,,7,3203::7 ,2,3,,9:,3/-:9:,3:39:202-0 203:,/,3203,3950780/,,3

!0307-97,3,



 9;,%09,5/,3 9;,%,07::/

!0307-97,3,

!!!$      

9;,909,5/,3 9;,909,5 /,3,:39, ,:39,38: 38:39:39:-,,, ,,,9;, 9;,909,5 909,5 !079 !07 9:3 :3,3 ,3503 503:8: :8:9,3 9,3/ /03 03,3 ,3203 203: :3, 3,,3 ,3 2094/0,78:7:82094/0:39574/:8/,3 2094/08,/4203:7:3 ,81,8 ,81 ,8-,, -,,,9;, ,9;,909,5 909,58080-,, ,,5030 5030:,7,3 :,7,3 24/,,9,:5030:,7,3503/,5,9,3 ,9 :7 :73, 3,:3 :39: 9:50 5005, 05,8,3 8,3,9 ,9;, ;,909 909,5 ,5 0,80/,3 0,80 /,398, 98,7,9: 7,9:7,3,9 7,3,9:7,3 :7,3,:39, ,:39,38,3 38,3  -07:-:3,3/03,30,83,9;,909,5 !0303 !03 03/, /,,3 ,3 390 39073, 73, ,9, ,9,8, 8,9; 9;, ,909 909,5 ,5

!0307-97,3,

!!!$ 

!079:3,3/ !079:3, 3/0508 0508/,3 /,3502502-:,9,3, :,9,3,,9 ,9:73, :73,  :39:/0508  !02-: !02-:,9,3 ,9,3,,9 ,,9:73, :73,:3 :39:203 9:203,:8 ,:88/ 8/,3 ,3 203,24798,8,9;,9,-07::/8050795,903 ,.59,/,344/  ,7,50,547,3-0-,3503:8:9,3/,,2,547,3 ,-,7:/,3203:8:3307,.,,3203.,39:2,3 ,9;,909,5/,3,9;,9,-07::/  !07 !079:3, 9:3,3/ 3/,3503 ,35033907 39075709,8 5709,8,3 ,37,84 7,84,9;, ,9;, 909,5907,/,50,-,3,3,5,3,3

!0307-97,3,

%'%%!

W

W

9;,909,5207:5,,3,9;,-07::/,3, 5,3,3,3/240507:8,,,3/,3/:3,,3 /,,24507,83472,507:8,,,3 4394.4394,9;,909,5,/,,   

  

  

!07,,9,3 ,3:3,3 %,3,

!0307-97,3,

%'%%! ,,-,, W

,,,:88,,,9;,909,5205:9802:,-,,

,3/0:,7,3:39:203/,5,9,3,9;, /2,8:/3,,9;,90780-:98,5/:3,,3 W

4394-,,,9;,909,5   

  

  

  

!,,503:,,3 ,,503,3:9,3 8:7,38/,,2507,,3,3 ,,502,8,3,3

!0307-97,3,

%'%%! !03:8:9,3 W

W

W

$0,,3/03,3-07,:3,,9:802:,,9;,909,5 0.:,9,3, 0,3,302,25:,3:39: 202-07,32,31,,905,/,507:8,,,3 ,703,3,-,,,9;,909,5,7:8/97,381070 ,:3-0-,380.,7,88902,9880,2,:2:72,31,,9 ,3/,7,5,3 %7,381075074/3/,7-,,0-0-,3/3,2,,3 /03,3503:8:9,3

!0307-97,3,

!&$&%

W

,,22039:3503:8:9,3,/,9,1,947,3

,7:8/50792-,3,3 ,,,:88,,,9;,909,5 &2:72,31,,9,9;, ,708/:,9;,   

  

  

!0307-97,3,

!&$&% 094/02094/0 W

W

W

094/0,78:7:8203,8,3-0-,3503:8:9,3 ,38,2,809,59,:3805,3,3:2:7,9;, 094/0:39574/:8203,8,3-0-,3503:8:9,3 ,38,2,-,809,5:39,3/574/:880,2, :2:72,31,,9,9;, 094/08,/4203:7:3/907,5,3/03,3203,,3 3,-::,9;,,3203:7:3/03,3/:,,9,71 ,78:7:8

!0307-97,3,

:39,38!03:8:9,3

!0307-97,3,

%'%%! !030:,7,34/, W

W

W

,,-,,503,2-,,35,/,,9;,909,5/,3-,,

,33,,3-07:-:3,3/03,35033,9,3 018038,9,:,5,89,8/,81,8,380-,, 5030:,7,324/, ,,-,,503,2-,,35,/,,9;,/,3-,,-,, ,3203,2-,0:3,,3,9;,0-/,78,9: 5074/0/80-:9507-,,3,9,:-0990720398:, /,81,8,380-,,5030:,7,324/, ,,-,,,32025075,3,3:2:72,31,,9 ,9;,20,25,:0892,8,,3,:,207:5,,3 5030:,7,324/,/,3/80-:9705,7,8-08,7-08,7,3

!0307-97,3,

%'%%! !030:,7,3!03/,5,9,3 W

!030:,7,3,3,3,202-072,31,,95,/, 5074/0-07,,3,9,:/0:,7,3/03,39::,3 2025079,,3,30180384507,83472, /,81,8,380-,,5030:,7,3503/,5,9,3/,3 //0-90,:3-0-,3

!0307-97,3,

!!$%'%%! ,9:73, W

W

W

W

,9:73,:39:203.,9,95005,8,3,9;,909,5 -07;,7,8 ,2:3/,,2802:,,8:8809,5503:8:9,3:39: 5074/0-07,,3,7:89070-/,::/.,9,9/,3 3,-::,9;,02:/,3/,5:8/,7,:3 ,9:73,:39:203,5:83,-::/,7,:3 ,/,,203/0-9,:3,:2:,8503:8:9,3,9;, -078,3:9,3/,320370/9,:3,9;, &39:,9;,,39/,/,5,9,/:3,,3/,3 ,7:8/-:,307:,3,7:8/.,9,9:39:809,5 88,3,-::,9;, !0307-97,3,

!!$%'%%! !03:,,3 W

W

W

!,/,8,,9,9;,909,5/:,3,-::,9;, /,5:8,3/,3,8,9,:,9;,,33,,3/9072,  :,/.,9,9 ,,7,:,0-93/,73,-::,9;, 97,38,890780-:9203,8,30:39:3,3 ,,7,:,0-703/,/,73,-::907,/ 07:,3

!0307-97,3,

!!$%'%%! !03:,7,3 W

W

W

,,9;,909,5/9:,7,3/03,3,9;,909,5,3 ,3807:5,9/,,/,0:39:3,3,3/,: ,3,/,,3,,50308:,,3,9,8-,,,9;,-,7: ,2:3809,507:,3,32:3.:/,75079:,7,3 802,.,29:,7:8/.,9,9

!0307-97,3,

$%'%%!

W

W

W

0,80,/,,4397,:39:203:3,,38:,9: ,9;,/,,2,3,,9:9079039: 0,80/507,:,380-,,0,8024/,,08800 202-0,9;,/2,8:/ !02-,,7,30,80203:7:90,804507,8/.,9,9 80-,,-0-,380,/,38808800

!0307-97,3,

!%# %'%%! W

W

W

!0303/,,339073,,9,8,9;,909,5,7:8205:9 57480/:7,3,,3/:3,,3:39:20349478,8 502-0,3,9;, $090,/-0,9;,909,5,7:8/3/:3/,7 503.:7,3503,,:3,,3,9,:07:8,,3 !02078,,350780/,,318,9,8,9;,,9;,909,5 ,7:8/,:,380.,7,5074/ 

!0307-97,3,

!$

W

W

W

:2,/05085074//9:3/03,3203,,3 :,399,8-,7,39,2-,3,3/9,2-,380,2, 5074/0,3/2,8://03,39,71/0508 %,71/0508/9:3/03,3202-,-,, .,/,3,32307,/03,30892,8-08,73,.,/,3,3 ,9:73,:39:203.,9,9/0508,/,,203/0-9 ,:3-0-,3/0508/,320370/9,:3,:2:,8 /0508

!0307-97,3,

%'%#&&

W

W

9;,,3,5,3,3,39/,202,97-:9 ,97-:918909,5/:3,,3/,,2-838 /,81,8,380-,,,9;,9,-07::/ 4394.4394,9;,9,-07::/,/,,   

  

  

  

!,903 ,.59, 070/,,3 44/

!0307-97,3,

%'%#&& ,,, W

W

,,,,/,78:,9:,9;,9,-07::/,7:8

//0-90,:3,9;, ,,302:/,3,7:8/,24798,8,9,:/,5:8 80,2,0892,8:2:72,31,,9,9;,,3/,7,5,3 /03,3203/0-9,:3-0-,3/,320370/9,:3 ,9;,9,-07::/

!0307-97,3,



 

!0307-97,3,

!!!$ 

!

!0307-97,3,