Tải bản đầy đủ (.doc) (26 trang)

hoàn thiện hạch toán chênh lệch tỷ giá hối đoái ở Việt Nam

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (205.44 KB, 26 trang )



 ! "#$%



 !"#$%&
'()#*(+),-*+
.)/012*(!3 -#4(5
#( .#2%%54678+)%*9
(:/
;$%+)+)<8!=
*>(*?%/@.3$ !A-#*
?%=B%+'+2+.8B#22+2
+8+)**%C.)3/03D"?C3
+?7%A)/B?E+)**%C.)
3< 8$%)F)+)*G01H7.
 D"#AD%E %)*?%2
A*B%+'+2++%-**%C7/
0+2+*?%B%%-?I*(*3&
G01H7.A)?3*3.%>
3%/G?J)+)*K*>#D%E %
,837-7/
GL$7#9+)**?%,% +)*
 %M+?%2D"?C33+?#5)
%-2D!)+)*83*-7I
*(*/N,%*5O,8#++8*O#
P<O8QR&'() ! *+,+-!+!.+ /S/
0?8&%5Q
T5UQV83*I*(*3
T5WQD(M+)**+):X3*.


I*(*G0
 ! "#$%
1



  !"!#$%&"'
00!.+ /
Y!:8+*!:8+)*?%/
0% *+,+-!+1 23-2#+  4' *+5
YDDD*8B*-&8+*/Z=29
OI*(**&87'AX*&8+*/
0F(-)I*(*Q
Z*F!3-)I*(*/Z*F!3
.+3H,+6+3$%+6/0)
2B?!3#3!53#I*(*D[
-#&.*/\FC!3#I*(*D[#&
-*/
Y3%*-])I*(*/\23%*#D>
&-#I*(*+#*?:C!
.:1+*?:C^!.:
1/VP7$5#?FD[79D?E
38!L*^!#$%+6#53#I*(*
/V!L*#?FD[?E'$%+6!/V.:
K8#3%*&8,*#1?FD[79D*
D-8!#5367I*(*/
0F((E=F(O,*)I*(
*2FMD(/01?F#*5!#*F*>
+?3**F)%?:.:13(/;3
A*O3.53.:1/Z*323A:

%(A7)(FM#*&=*+_O!/`87
-'3D#*333%-**+_O?F4
!/0)O1+_OXI*(*D[!#O
1H3LI*D[73/B+*#*3
 ! "#$%
2

,$7-=*'D*'%/0)2&
XZ'%D[a H,+6#3)$%+69-FC!3#
O1D[&3A*3I*(*D[-2/
V)#I*(*A:%(&1A,-*7)(.
>37)+*F(#_1-
,:/
0674/ *+,+-!+
Y.I*D+)*I*73198
bE33/
( &)"*!+$,-./0"'. .1%23 "24'! 5!*3 !"'31!2#
%0  . !!.+ /
0%C%*DAX3%-7R`&G0S9D
+)*/`&1%-P?c7.*382/VI*7I
*A*)ALF.:1.F?0F0
G0A('>$19%*D%C/G3
+A(I*7`&G0L(,7
`&defghdi/GA3++'M*ML*$%+_
 'P*:)#K*H,+_ 'P%!%*%DQ
• T!%*%*)ALFALF78*
5+_**5$%+_
• T!%*%*)$%jH,
• T!%*%*)$%DjH,
• T!%*%*)'?

• T!%*%*ALFDa5$%
%% 8- *+,+-!+
VI*(*`&G0D*3+* L
?.!D53.:12D8)0/Z*
+)18$%)3I*(*Q
• VI*(*?kfP

iQF7I*(* A))
8,?0F0A(.*%!
347/
• VI*(*)fP

i H*:Q
P

lP

mT

nT
o
V2T

QbD(*
T
o
QbD(*
 ! "#$%
3


VI*(*)3 D-.
3%**%-*4D>D>3
/
%6 894:)!;4/ *+,+-!+
 
i/V35HF7?9LD-(:?
%$%Q
V35HF7?9LD-(:?%
$%#.I*(*%*D+**+-C8
2(395HF7?.I*(*%*D
+**3*+-C82(3(' %-
*=7+)#.A.@-F(+)*/\D-(:5
HF7?D"?CL.I*(*%*D35
HF7? %FA?5$%B%'D-H,#+?C9Q
• V1 %.I*(* %FA?5?
'?%#1%FA+*p+9
+L3/
• V1 %.I*(*- %FA?5
%''?%#1%FA+*p+9
+L3/
Ai/V1+_?%3D-H,+?Q
V3D-H,#+?#+9-5HF7?9L
D-(:?%3#.I*(*%*D
+**+-C82(3D[ $$%
B%''C9Q
• `( %-Q
q V1 %.I*(*'?
'+_/
q V1 %.I*(*-'%''
+_/

• `( %--Q
q V1 %.I*(*-'$%
'+_/
 ! "#$%
4

q V1 %.I*(*'%''
+_/
i/V1+_-9#M?%Q
• `( %-Q
q V1 %.I*(*'$%
M?%/
q V1 %.I*(*-'%'M
?%/
• `( %--Q
q V1 %.I*(*-'$%
M?%/
q V1 %.I*(*'%'M
?%/
?i/Z.I*(*%*D+_?#A*3Q
q V1 %.I*(*'$%'
+_/
q V1 %.I*(*-'%''+_/
  ! !"
#$
Z(+_+)*#?%%-7D(?8B#8"#8
79#*+- %-# %--2(3r&G0SPI
*7:3`8sV7/\-.I*D+7
I*3*.D+)* H"MDQ
#`(.I*(*%*D?**3D(?(

Q8B#8"#879#*+- 3fUH(i
2(3319$%A**'L+3*%'
B$%9D(?.A**'#5DA4* 3
9H*D(?/
A#`(.I*(*%*D?**3D(?(
*+- ?3f.Ui2(3319$%A**
'L H"MDQ
•`(*+- %-?3Q
`(*+- %-AX3#7%-**3D(?(
*33#D+AE#.K3 H"MDQ
q V1 %. 3*$%'/
 ! "#$%
5

q V1 %.- 3*%''/
•`(*+- %--?3Q
`(+- %--AX3#7%-**3D(?(
*33#D+AE#.K3 H"MDQ
q V1 %.I*(*L.I*3*
%'' '%' %M+')$%
?%/
q V1 %3*.I*(*%'+)-
+?7A:aL29%FA%5.I*
D97+A:a>3*%'',=
%-AX.I*D(?3?3%--2/h(.
I*K3D[ P?c)%C%FA%'*D
(+*p/
q V1 %.-L 3*$%'/\
M+- %-# %--?3#)I**)%*
D!B,%!I*3*.DD*L%5.I

*(*%*D H"M7:.f39AW/s/Ui/
6 -!738"9:;<"'
`9$H"M.I*+)*D"?CV\tUsqZ.I
*(*/
V+-7?E9%-*D(.I*(*%*D
35NdZ@f33iu.I*(*?
**3*+-C82(3('u+-.
I*(*+79A**'!DL
LH"MD(.I*(*2/
60<+=(') > '+)!;?06
@.0 Q
q Z.I*(*?**3*+-C82(3
faI*i('3+?#+9-35NdZ@
f?%D-H,#+?2-35NdZ@i
q Z.I*(*%*D**3*+-C82
(3faI*i35NdZ@f33iu
 ! "#$%
6

q Z.I*(*+79A**'!D
faI*iu
q \)79.I*(*?**3+-C82(
3('f<I*i3+??3
'u
q \)79.I*(*%*D**3*+-C
82(3f<I*i35NdZ@f++)43
5NdZ@i?3'#B%FA?5u
@.Z2Q
q Z.I*(*?**3*+-C82(3
f<I*i('3+?#+9-35

NdZ@f?%D-H,#+?2-35NdZ@iu
q Z.I*(*%*D#B**3*+-C82
(3f<I*i35NdZ@f33iu
q Z.I*(*+79A**'!D
f<I*iu
q \)79.I*(*?**3*+-C82
(3faI*i('3+?%'
'u
q \)79.I*(*%*D#B**3*+-
C82(3faI*i35NdZ@f+5
33i%'3'B%FA?5u
V+-tUsRZ.I*(*S292D(?A.0 BD(?
A.Z2/
h(?A.0 Q
q h(.I*(*%*D#B**3*+-C8
2(3faI*i35NdZ@f33#
5i19$%@-Z`\V('u
h(?A.Z2Q
q h(.I*(*%*D**3*+-C82
(3f<I*i35NdZ@f33#
5i19$%@-Z`\V('u
6%7+ + ?06
V+-tUsqZ.I*(*#2sV+-,%Q
 ! "#$%
7

V+-tUsUqZ.I*(***3('Q
T-*+-.I*(*?**3*+-C82
(3f<#aI*i('3+?#+9-3
5NdZ@f?%+?235NdZ@i/

V+-tUsWqZ.I*(*35NdZ@QT-
*+-.I*(*%*D#.I*?**3*
+-C82(3f<#aI*i35NdZ@f
33#5i/
V+-tUssqZ.I*(*79A**'Q
T-*+-.I*(*+79A**'!D
3$%/
= /0"'. .1%23 "
?0  !4/ *+,+-!+ @+ A!)BCD!. -<)+
=!D
`( 3*%33D-H,+??
%f+9-35HF7?!A-?%D-H,+
?i/
V+-D"?CV\tUsU
E-F) !4/ *+,+-!+CD!. -<)+=!D
 ! "#$%
8
V\vsp V\vsp
V&*+- AX0V )A:#$#VhZ`#?:C
V\UUUW#UUWW
V\UsU#Usw
V\UpU#UpW#Ups
V\sUU#sUp#ssU
V\pUp
V\pUU#xUU
V\pUp
V* %--AX0V
Ya
Ya
Y<

Y<
Y<

 ! "#$%
9
V\vsp
V\pUp V\tUs V\tUs
\)79ZY
<I*
`8b
<I*
`8b
aI*
\)79ZY
aI*
Ya

?% . !4/ *+,+-!+CD!. -<-G 28H=IE
J;1+D+-!. A2)+!. -<5
V+-D"?CV\tUsW
E-F) !4/ *+,+-!+CD!. -<-G 2K7&
 ! "#$%
10
V\tUs
V\tUs
V\tUs
)A:#$#VhZ`#?:C
V\UUUW#UUWW
V\UpU#UpW#Ups
V\tUs

Ya
Y<
V\sUU#sUp#ssU
V* %--AX0V
V\tUs
Ya
Y<
V\pUp V\sswx V\WtW
`:+_%FA
\)79ZY<
\)79
ZY<
\)79
ZYa
`:+_%FA
\)79ZYYa
V\vsp

(
>?@ABACDB
E

U/ !""'!#$1%23 "%F"G#%24'! 5!*3 !21!$H295"/I%
Z*(.)29+*83*
.I*(*/
V3ePhyzhpWfU{wUiA.I*%*D+9-<
8 $$%B%'1+_%*
D/0)7e!CAX'?C+*
? -P83L7%-798
ghd9D+-%-/h2)ID,3A)

+$ +-*L%-D+-<aID,/
|D((Z?#0$+-.I*.
)*+-C8?3f-<Jai P3)+*
+-?37 */
V+2T*%`>3H"MP9R$O}}!/VP2
*+-a.I*29$7*+-
<%- P3)+*+-C?3 */
W/ J"KL2,M1%23 "%F"G#%24'! 5!*3 !N!#2)$
~7:83*.I*(*G0#@V'<2
8A-?J/Z*A-7!D%*%MO3
%*%M=31AL•*3L?
%O%5+)8,8H"M3*.I*/
V*A-%*%$2#Z6+)*G0h(U€q-
7I*(*#AP7) :UvpnW€€Wn~`q@VZ7
sUnUWnW€€W@@VZ'<*?,D7!A-8BM
$3G0L$H"M*+-.I*/Z4
29,7 D72DD*GzhU€•zhWU=DD*
GzhU€*A-2/
%0!@L0M(+NL%0
 ! "#$%
11

GzhU€< D3-H,%*$?C•zhWU/GL$7GzhU€
%E %!()/V7.GzhU€•zhWUJ&3
D+*A/Z29,7 82A-DD*?F7
GzhU€•zhWUQ
Z*,8+)* GzhU€
‚7
I*(*
•zhWU

‚?7I
*(*
T3*%?C @&-+)*%C
A-*
\  A  &  +)  *
%  C  A-    *
f355
>i/G,
87 7:
•zhs{8*C
'/
ƒ$.
I*(*
Z.I*
+ 
.A-F(+)*Q
qƒ 3HF7?Q 
+,Kp/
q  ƒ  3  D-  H,  +
?Q
V,  -  *  .    
         8
 $$%
B%'+_/
Zb  8  $%  )  %!
>H" M*.
I*%*D
  3  D-  H,  +
?/
T!>3*

!GzhU€
%%I D-"+#4:CDL0M@!(+(OJ;JD' A2-P
VGzhU€<28A- @V'A?J8
3*.I*(*/
 ! "#$%
12

VttnU{{x7:R.I*+-.I*
D+)*I*73198bE33S/
Vb?JH"M.I**?%0/0
?DQ
q Z*?%2*%C+)%*DAX3 7
&G0PI*A*)ALF.:1
3.F?0F0G0A(3192
%C+)%*DBI*A*)%C+)
%*Du
q Z*+-.I*%*D?)A*#*
*%CAX3+_$7$%B%'
.u
q Z*+-.I*%*D?**3*+-C82
(337$%@-F(+)*19(' H"
ME7PA-,37?3+-C8/`(+-C
82(33Q+-.I* PD(
?.A**'#5DA4*-9H2D(?/`(+-
C82(3?3+-.I* H"M
P7.$Ok+ %„%$$%)<
J%-$%')au
q G8H"M.I*1+_6A:5HF7?+
?%3L.I*- %FA8
%''#1%FA+?p+9+L

3/
Vtt+*%?C*?%7.+?3/
h2#@'AxxnU{{w?JI*73
&G0D"?C3*+)*?%/GH"M
.I*J Ptt/
`)W€€€#@V'AU€U#D"AD
tt#%3*%?C-*?%2(5
J8$%*57H"M.I*(*/
 ! "#$%
13

0W€€U#sw1D"ADtt#7:+-a8
.I*%*DU{{{8 %FA8%'D-
H,+?#+9W€€€%FA+*p/
0$7*A-.87:*C9#57%E %
83*.I'#JK8A,$%/
07sUnUWnW€€W#@V'<AGzhU€#*?,D7
!A-8L$H"M*+-.I*/GzhU€289
D*#+%C 8A,$%&3/GzhU€<2
D7%!%*%H"MDQ
GzhU€<%3!8.I*/
VPGzhU€5)*+-.I*?% 
$7$%B%'+_A&Q
qZ.I*%*D?)A***%
CAX3+_u
qZ.I*%*D?**3*+-C82(3
37$%A-F(+)*19('/
`9A$GzhU€D*A-X%!%*%
$+-.I*/GzhU€XI*7D[
3+-<naD?%?2#+-.I*

=%- $7$%B%'+_/
V+2*A-'8.I*GzhU€H"MP
%!%*%$O!/VP2.I*b 
$A**+)-3+?1 %a8.I
*>+$+<8.I*/
G8H"M.I*-1+_6A:5HF7?!
A-+?%3 (**:D-9
&P1+,/`87%E %6+)*()/
07:GzhU€ %M#2!D+O%E %
•zhWU/GL$7GzhU€<2%%5H"M.I*(*3
G0)5!*+)* ,%$%A).)/
 ! "#$%
14

`&1=2*?C*>H"M$ !8
+*C'8+):1?5.%A)/
s/ H295O7!P"3-"2!#"1%23 "%F"G#%24'! 5!*3 !
60 IG + ;+!' +/
V8+)*?%D"?C*&8+*&
G09*?:#A*#*7.%A)/
dE<2Z6+)*G0GzhU€q-7I*
(*VUx{nW€UWnVVq@VZ~7:8$#**#H"M*
+-.I*(*?%5)*?%#
,?%%*D8%C.)3#J4
4+2++D+)*/08?%A]7:%-D+)
*3PI*)#O>PI*(*(:+8
8b/Z2?%DPI*)319#-3
.?J)L3%*DD(?-BD(?F(32
I*/08?%9?&*%C.)3)(
7(MDPI*)319D/V32<

%-*+4LLD-#&(?%#F7(+„1
#D>#8A3?%?+)*,%+A-
-$7/
B+*#+?J$?CGzhU€*+)**%C
.)33VUx{nW€UWnVVq@VZ@V'328
&3DQ
 ! "#$%
15

q G8%3*%?CQ
07:*>DP?JVUx{nW€UWnVVq
@VZb' %?%%*D'%C.)3
I*3':/`(*?%%*D8%
C.)3I*3A)1H7.#%>3%
7#?J2.+9$?C #,8++)*
/07-8+?%<*%?C*%58+)*#
1 %7#+)*=%-,,8D>9$%?H"M
*%C.)3/@L.)3E19#I*
(*E33*:1+*fE(
#E+7*(i<2+*A*+9/
Z+93E192#?%29%*D,8?:
.)833+*38:1+*/
q G8+( DQ
dD*%C.)3PI*(*)
I*(*A)1#7.+( '*D
+)*.*+9/\)*%-P?c)C9DA)8I*
33P13*:1+*P( 
+*/`(*?%<*%?C%58+)*%E %#+(
 '*D729 -7)+,7+2+/V7.
G0#D( ?%7+8/07A-F*

%58+)*2*%?C3*?%#!DHF7?*
>HF7?%58+)**%C.)3=+
O2>/
q G8H*:I*(*H,?E
VP7:#(3H,D"?C+_A***C'#
+)*29D"?C*%!%*%'I*)!'
*)$#2H,?Ef%!%*%*!:ALFu%!
%*%$%H,u%!%*%$%DH,i/07:7
>*72/@L#A-F3+%-2
!532BA D"?C9*
=29PA*.:1/;!+**3$
 ! "#$%
16

2#I*3+:A)1H7..C#.
H(,1.H*:I*3H,?EP*%!%*%
.D[+%-*'H*:*3/
d25)%-3*.I*(*94%*
?%-A+2+3**%C.)3/
6%Q< @,)+ A!. !4/ *+,+-!+
V.!D.>M$#PH 8H,D(+):
H"M3*.I*(**?%/
 %&!'()#*+
VP:#*?%+3*(AX8%-D"
?C!:8(,&G0fD(?%2
U€€…(29D"?C&8+*93*(AX8
%-2D&MAXA-@V'i/\%*D*%C#
#*AX3%-7PI*?:)%C
+)%*DBI*?:ALF.F/V+_+)*
*%C+)%*DAX329%*D85#81

9+_I*?:ALF.F3*19+*
1+(/GL$7#973&G0%CC
D+)*#+)*?%%-D"?C*$+*9RB
.SI*/@$7#(+)*?%#+*
RI*?:ALF.FS#+)*?%KD"?C
*+*8I*RI*.D+)*S#RI*D+)*S#RI*
?:)%C+)%*DS#RI*)S#RI*A*S#
RI**S#RI*3*S/G,8O3*3#
PP)5D"?C %M*+*RI*S73
&G09D+)*1 %#X-A-F
7.#-A-'+O+e$3*/
B+*#%C+)%*DAX3H-71H7.#.
C71#7I*793*7
+2+*?%/GL$7I*73*D
7527:*#%E %!/VI*)ALF.
 ! "#$%
17

Fb.AA19(.+)*9$ !
3*/
 %&,"-. /(!*+

Z6+)*D(U€7:AD+-a*+9?**3*
:*+- %--2(3f?D,*5O&8
D332#1?+)3?'D*-Mk
0iL%-(2f*:D-!>+-
 i!>+-a.I*3/VPP#9AD
7:7#*8+9(2+-a?7I*(*
5 -'cDQ
q d%%->2+-**+-

7u
q d',+- ?%+9D"?C*
C'9A-7I*u
q VD-f8+- %--iDD"?C
KUW*#'+%CD)19**
33/
 %& !012(345*+
GzhU€8$%)?^.)3*7I*
(*D"?C*C'9A-7I*/
V:1A**C'<:LF7
.%A)/V:17,%*?%8C'
+*9O/;3CA-I*D"?C%A),
 %&+_3 %&78O/`F7*C' ,%
A*FB*!:'?C4%?%29D"?C9
A-A)I**?:3/
G %&+_3#?% ,%78 &1=
kCfBA*i 3F*37
* PI*]$/ZK( %&78O#
fBA*i3F*PI*:b78 
 ! "#$%
18

+%-kC?%/`822k?%29
(+ %&)I*37*7P
2 O/0$7 %&78O,%*8+<
!?%?%%--F %'
,:++M+)* %&78O/
0$7#*C'< $( +)*
B?ED(1 %b78OB78OA*P %
&+M+)/G0#**F8 ,%*

C'9A-I*(*< $?CF
)/V7.#(+)*327:83**
C'/GL$7#8+*C'8+):1
7%A)#@V'5.>A*?JC98
%!%*%3**C'794%*?%$
?†?!/Z5)%-(*HF7?%!%*%3*%E %
+)*G0/
t/ !8!. .3-"2!#"1%23 "%F"G#%24'! 5!*3 !
?0<+=+;+FP
6 7!( +
`(*%C%*D.)%'#?#$#
2#D-(://#)+)*<7:319%*D%-7
PI*(*)9D/d2?%%-DPI*(
*)319%*D*%C2.)3DF7Q
q d$%*3%*D+_f?3
A*,%C?:Cu?+?A,D-5u
?3'u$%+*iE*+--?#
$%f)+,!3#-*A*#?A*A:-3#
)H,+6#).CBA7)ƒVƒV'P%!%*%)%i/
Z*( 7 +)*%-**+-pUU#pUW#pUp#pWU#psU#psW
xUUu
 ! "#$%
19

q Z%'*3f%'3D-H,+?u%'3
'u%'+*i/Z*( 7 +)*%-**
+-UtW#WtW#WtU#vUU#vWU#vWW#vWs#vWx#vsU#vsW#vsp#vtU#vtW#wUUu
q ƒ*:D-#$#2/Z*( 7 +)*%-
*.*+-UWU#UWw#UpU#UpW#Ups#Upt#Upp#Upv#Upx#WUU#WUW#WUs#
WUx#WWU#WWW#WWs#WWw#///

`(!:28%C%*D.)3#.
H*:I*3*9D*%Cb!5%-**
*PD(7.*( f%-#%--i7%-*D(
32?%/`9-A+( A4*8b(
+_=$H*:.I*#+)*.D"?CI*
(*)33(+_7I*(*3*-
+_+)*)%P/Z*( 37A&Q
q h(3D?%f8B#8"F#8
79i/\)*D"?C*V\UUUfUUUWi#UUWfUUWWi#UUsfUUsWi9%-*u
q Z*+- %-2(3/\)*D"?C*+-9%-
**+- %-UsU#Usw#UtU#Utt#Wtt#ssU#sswu
q Z*+- %--2(3/Z*( 7 %-*.
*V\UsU#sUU#sUp#ssU#sst#ssv#ssw#stU#stW#sts#stt#///
t/U/W/ N"MD(.I*(*)I*(*3
*Q
dD"?C-W3I*9$*%C+)%*D
*( +*.+I*(*)+EI*(*
3*D[H,+-.I*/VE71 %C9#
+-.I*(*%*DD[ H"MDQ
q \-.I*(*%*D+_*3D-H,
+?Q+)*D[$?B%'3'
+_u \-.I*(*%*D+_*3D-H,+
?Q+)*D[$?B%'3'+_u
q \-.I*?**3D(?(+_*+-C2
(3Q+)*D[31+)79A.0 BA.Z2V\tUsqZ.
I*(*uD+AEA.0 #Z2#+-.
 ! "#$%
20

7D[ ?3'f)%*D0 ]!

%*DZ2i 3u
q \-.I*(*%*D3HF7?!A-
+?%3Q+)*D[%-*=7+)V\tUsqZ.
I*(*D(3HF7?!A-#E7D(?V\tUs#
+)*D[+)79%'-?3f)?0 i7?
f)?Z2iu
?%7 R. !4/ *+,+-!+ S!+;+ A
6 8!952
:
\)*.I*%*D+_*3D-H,+
?35HF7?!A-?%)&1
 .D(%C%*D7)DQ
q \?%A*#,%C#?:CAX3#+)*
Q
0 V\.fUUUW#UUWW#UUsWiQD(3PI*3*/
0 V\UsUQD( %-+*PI*3*f)A*:i
0 V\vspfBZ2V\pUpi%5.I*
Z2V\pUUQ?PI*)
Z2V\sssUUQ)ƒVƒV%-%
\&*+- %-2(378B
1#?,-*( 78%-*PI*3*.+)*
Q
0 V\.fUUUW#UUWW#UUsWiQD(3PI*3*/
Z2V\UsUQD(<+*PI*3*f+9-8B
i
Z2V\Usv#Usw#Utt#ssU///D( <*( +*PI*
3*/
q \%*D*%C-33$#
2#D-#*3+?#+)*Q
0 V\.fUpU#UpW#Ups#Upv#WUU#vWx#vtU#vtW#vsp#wUU#///iQ:*$

2D-%'7PI*)/
0 V\UssQV)ƒVƒV +,
0 V\vspQ%5.I*3*!I*)#B
 ! "#$%
21

Z2V\pUpQ%5.I*3*]!I*)
Z2*V\UUUW#UUWW#UUsWQD(3H,D"?CPI*3*
Z2V\ssUQ**D($#2#D-#%'
:PI*(*3*
q \?E39>,%#-87# 2(
3#+)*%-**( 7PI*(*3*Q
0 *V\.fssU#sUU#sUp#stU///i
Z2V\UUUW#UUWW#UUsWQD(-7>PI*3*
q V1 % (AX8G0*AX3Q
0 V\.fsUU#sUp#stU///iQD( <-'P*)
0 V\vspQ%5.I*3*!I*)319
*#BZ2V\pUpQ%5.I*3*]!I*)
319*
Z2V\UUUW#UUWW#UUsWQD( <-AX3'PI*3
*
Z(a+_3*#?%%-)**3*+-C
82(3PI*)/\-.8I*(*7
 %-*V\tUsUH"MAL1/
6 8;#",<*!=>34
"?!5
`(+-.I*(*%*D35HF7
?!A-3#+#+)*%-*A.0 B
Z2V\tUsWqZ.I*35HF7?!A-
q \2#$#D-#?:C#*35NdZ@

AX3#+)*Q
0 V\.fUpU#UpW#Ups#Upv#WUU#vWx#vtU#vtW#vsp#wUU///iQ:*$
#2#D-#%'7PI*)/
0 V\UssQV)ƒVƒV +,
0 fBZ2iV\tUsWQ%5.I*
Z2*V\UUUW#UUWW#ssU#stU///*$#2#D-?:C#
%'35NdZ@'P*3*
q \* (AX3#+)**( PI*
(*3*Q
0 *V\.fssU#sUU#sUp#stU///i
 ! "#$%
22

Z2V\UUUW#UUWW#stU///D(3<-PI*3*
\- .  I*(*%*D 3 5NdZ@
D+AED(%*DA.0 #Z2V\tUsWD[ 
=7+)3)+5NdZ@/\+)435#+-
.I*(*7)]D[ ')%?B
%'3'/
0)+-.7D[ +)79%'-?3
f).-i9%FA?5%''f1%FA(
pi/0).D[?+)79?5
?'#(p/
G*>3*.#*?%D[?†?%-**
%C.)3%*D#$%*A**'+:%1#A--
$7+)*/
 ! "#$%
23

AQ

ZE*L79!)+)+)3*$%D!
):12D-M#G0<A-!)
'D*"#4  (*+9A.2%
%5O8+)%*9/
\0'D*"8+)L*%CH,q
$%+6*?%7?3#%%4/Z*%C+
)q'.)83#$#%'*%C*
AX3*?%78/G,83*.I
*(**)*?%/d$7
!)3*.I*(*2MkO
9+)**?%,% *+)* %M/
V.>M$#8*<LA7,8DQ
V>,#8*<(* ?3*.I*(
*G0.)/TF'  %MA,$%%!
%*%3*.I*(*G0/
V>#.!D2#8*<+):-%*%X
3*.I*(*G0/
@-FP<(9.>8*./V7.#?
1+)>K3)#8*P+*+]K
8+)+7)/GL$7#P$ D22%M+)*9
8* !/
‡HF-!D4%ˆ#bA-$L-.
?JVD/Y.V:0/
 ! "#$%
24

×