Kiểm soát nội bộ chu trình bán hàng và thu tiền trong doanh nghiệp

 


! "#"$"%&'()"%*+",-./0"1(12/"
/3""*4
,556789:;<6=>;?5@AB=C5DC4
 ,5566=>;?5@AB=C5DC4
E&9:;<6=>;?5@AB=C5DCF
E.G!=5H=IJ5KLMG;6=>;?5@AB=C5DC=NB;MB;56IO
4&H=>PDJ<6=>;?5@AB=C5DCO
4 5=NQR;?5@AB=O
4E;5N<5NB<6=>;?5@AB=C5DCS
44&BT=UC;?5@AB=V
44 &WA78=<=XV
44E&;=Y?5@AB=Z
4F6=>;?H=B [
4O5A=
!E,-./0"1(1&2\"(0"]"^%"2/"/3"
"* 4
,5_=7=N`D8;78==5 4
 "C5M;78UaU5@<=N`D8;78==5 4
  "C5M;<=N`D8;78==5 4
 EaU5@<=N`D8;78==5 4
E&9:;b75=Nc<=N`D8;78==5 F
4X=5<=N`D8;78==5 O
F2<5NB<HKJN=NB;=N`D8;78==5 d
E6=>;?5@AB=C5DC=N`D8;78==5=NB;MB;56I S
E X=5b=<=X?5@AB==N`D8;78==5 S
E  X=5<=N`D8;==5 S
E EX=5?5@AB=78=<=XX=@<6=>;?5@AB=C5DCU>57e5=N`
D8;==5 S

E E X=5X=@<6=>;?5@AB=C5DCU>57e5=N`D8; V
E EEX=5X=@<6=>;?5@AB=C5DCU>57e5==5 Z
E EE QP;=9D8;==5; Z
E EE QP;=9DE[
4f9=;=5IX7X?5@AB==N`D8;==5E4
4 f96=>;9;=gDU!E4
4Ef9=85?BJ?H=B78AfA?H=BE4
44f96=>;DBB?H=BEF
,hi"EF

.";jN;

 
56MB;56IU;IJ5U>5a=7e5AGT=N?>k56=78;
;Y==N==NQR;@=8;=NB;kl7G?5MB;B855HkQm?5
MB56_JbUC5;n_JkW=>=bMB;56IcIJ5B8=8=>=;
=?5@=Nb?5@AB=oTHN<5NBbA5Ap=k8JQq;UH_=N`?5
MB78I==N5@MB;56I
,5@AB=C5DCk8C=DCIr_=N;;5sIB8_Jkt?5@=Nb
;5A=UQm_=N`BT=UC;<MB;56IaD56=MG78B?5@AB=C5
DC8_J=Np=@_JkWu567856_JP;vkG?5=H<
;=`QB;QR5b=85AJb7>;pII!TH=>5Uu;N<5NBI=
A5=NB;_=N`AJKw=?5MBbUv;=R5;5sIMB;56IKLMG;UQm
C==J;_Jkt7u;YIX7XB_=N`qNC;78I==N5@U5k<
MB;56I,5@AB=UQm5@k8=f;mIu;IQP;AU@Ykw78U5
8U>5=Qm;?=@_Jkt786=>;?5@AB=C5DC<MB;56I
k8;XDJBUJBT=UC;<MB;56Ip56_J
&;=?5@AB=C5DCUQm=G56!H=qBT=UC;<MB
;56IbUaD56==NB;MB;56IAJKw=n;QMB;56I=QP;T57`p
DJBUJBBT=UC;=5=X<MB;56IUQmM5jNAAxbUs;=yBX

=5?5@AB=8MB;56IUa=NaD56=b?5@AB=C5DC=N`D8;
78==5pJQq;ALAYUH756U;5;=AzMX;56_JUv;7>
<MB;56Ibn;QUJDJB;wI?I=R5bWK78=N;=G
=;=5=85WIX7XB!N_H=U<8_J=NBUp?5@
AB=C5DC=N`D8;78==5C=p56_JA{=sU|BT=UC;
AJKw=?5MB<MB;56II==N5@
"rD5H=UQm75=Nc_=N;<6=>;?5@AB=C5DC=N`D
8;^==5QU}p5=NULy_H=UU=85~,5@AB=C5DC
=N`D8;78==5~
.";jN;
E
 
 !"#$$
%"&"'
()**+, /0/12/34+5627*8,9:)5;*<;
(()**+,+5627*8,9:)5;*<;
,5@AB=C5DCk8u;IQP;II78WAUQm=5H=?HU@;:
a;5krb;5J=5@A5Ap=b?H?W56_JBT=UC;78oUT=UQm
AG=L=<WA78_=N`UQm=5H=krI&BUH?5@AB=C5DCp
55@?
^yB&/./•€DDB;vUT5M56<56IC5?H=Bb?5@=Bb_J=N
B,`•,5@AB=C5DCk8C=_=N`JQq;Dq5C5Uv;_J=Nb
8_Jkt78L75<C==f9bUQm=5H=?HU@;wIC=AGDJB
UJmIkt=NB;756=f9=G56X=5A
‚BT=UC;u567856_J
‚;=5DBB=85WU;=5r
‚.G=L=<kr=k678_5U568
• >57e5X=57AGu567856_J<BT=UC;b?5@AB=C5DC
!=G56756DJB7678AzMX;56_J;vkGbDJBr==;=5bL;
B=Wb=I!78=G565HkQm?5MB<UP7

• >57e5DBB=85Wb?5@AB=C5DCIJ5UJDJB7=W=N;=G78U;
=5rbDq57`;QR5_JktUP7IJ5p=N56krIDBB=85WIƒmI
7e5|G78HUC568
• >57e5=W=L=<b?5@AB=C5DC=NQeH=IJ5UJDJBmIkt756wI
8kr=II78_U58Kw=I==g=N56<;QR5_Jkt
U>57e5u;875?;=L=<=NB;UP7(TUpb?5@AB=C5DCc
IJ5Qe;5=875=NB;UP778B756=L=<WAb_UC5
DC<UP7b_UpUJDJBUT=UQmu;X=5<UP7
^yB5UB8,H=B>=H•„3&•6=>;?5@AB=C5DCk8C=6=>;
WA78=<=XUQm=5H=krIo;5sI;==…}X=5A
‚(JB76=85AJ<UP7
‚(JBUJUC=5r<=;=5
‚(JBUJ=G56HUCIIkt
‚(JBUJ56_JBT=UC;7856:;_Jkt
.";jN;
4
 
• (JB76=85AJ<UP785AJ<UP7DB;v=85AJ>Uu`b=85
AJ>U7`78J=85AJI57r=w=QAfA?H=Bb=85k56_
=N;†bs;p=@DUYIbQT5BaDkTMX;78Bu;XUW?
H?;UQmDJB76Dq56=>;?5@AB==WmI
• (JBUJUC=5r<=;=5;=5?5=H=85WMBDC?H=B
Kzkt78=f;mIk8:9_=N;B756`=8_H=U<8
_Jkt7`7r=;=5;wIIJ5UJDJB=W?I=R57=R5;5b=W
WK78UC=5r7=G=NT;BT=UC;78IJU!U<?_C5
M;?5=H<H<5BT=UC;?5=H=85W
• (JBUJ=G56HUCIIkt6=>;?5@AB=C5DCUQm=5H=?H
=NB;MB;56IIJ5UJDJB_H=U78HUCIIktk5_UHBT=
UC;AJKw=?5MB<MB;56IIJ5UQm=L=<Us;9&X=@6
=>;?5@AB=C5DC!

^=N`?5@=N756=L=<WApk5_=e5BT=UC;<
MB;56I
^";:abI=56?I=R5bKzktA5IT78;5kr
^5‡I?H=BU!U<WKkrI(&&=N;=G?_
• (JBUJ56_JBT=UC;7856:;_Jkt&_=N`?5@AB==NB;
C=UP7UQm=5H=?Ho;:;gAGkaIkT5?;!=5H==;56Ib;L
NAGk};IW=NB;BT=UC;78AzMX;?‡56_J;vkG=NB;MB
;56I(TUpbU?`8_Jkt=QR;U;556_JBT=UC;=NB;
MB;56IUQm=G56Dq5PH;5A=<6=>;?5@AB=C5DCo
L;B?J:;_JktU58<DC_Jkt
(=(0/12/34+5627*8,9:)5;*<;
vpBTUbN_H=Ub=f9LAGbˆb?5@AB=NB;
Up9:;?5@AB=Up;75=NcNw=_=N;=NB;756_J=NDq5kWMB
A
^";:a78I=56;5kr78A5IT=NB;UP7
^5sIB756_JktBT=UC;?5MB<MB;56I56_JP
^(JBUJNo;_H=U78HUC_JktUQm=G56Us;=@=978;5
A=956_J<HUC78_H=UUp
.";jN;
F
 
^JDJB756wI8WA?5MBQI=56?I=R5u;7wU
=NB;?5MBU@UND56II;5J5_H=
^5‡I?H=BU!U<bWK78Us;=yB_U<HUC?H=B
^JDJBNo;DBB=85WUQmkrIUs;U!U<bmIktbmIk678=L=<
!<|G
^(JB76=85AJ78=;=5?;DkTMX;78AzMX;A5XUW
=(!>/5*?5@A*BCDE>2+5627*8,9:)5;*<;5F:2E:42*+@
NgMB;56Ik5MB7e5Qe;B8578MB;56IU}p78
U;KLMG;6=>;9;ˆ./byBU;5<5;5b

I!keMB;56IQ5@N‰AG!=5H=bkm5Wn;QKLMG;b
=f9787r8D85DJC=6=>;?5@AB=C5DC&;=?5=Nb?5@
AB==QR;v;‡BbI5HM56b=rI=N;78BˆA>?5=H^=85W78?H=
_J>5ƒ;7e5=p5_y=`kŠ5bUf=N569W=s=N;?5@=Nb?5@AB=
=B8DCBT=UC;<=f9bkw;:abIc;;gk8W5UpA{J
Qq;UH5=5<;QR5_=Lb=TB5=NQR;B756=B=s;=;=5
=85W78yUr875;5krLk8C==NB;U5@H8MB
;56I!?YIXU@L;BA9T=N?5C5rI78B?5=H=B8
!
e5AGUUT;<`=9?5MBb7e59UC=:;=Nq;;88;
B<;v7>?5MB=T5Š5MB;56IbUaD56=7e5_=N`U|
7567>B==NQR;7><5=NQR;?5MB=T556="56b8U!
=Q7>U}78U;M!=NR5?…575=Nc_JktMB;56I&W7`7rC=6
=>;?5@AB=C5DC7u;TU;k8C=!D9=5H=bC=;X=>5Q
U@KUAG=B8<;v7>U!=QbKU56_JU58<(
U58MB;56In;Q?I=R5YDY=56_JBT=UC;<MB
;56I
G()/D?H56/I<A/34+5627*8,9:)5;*<;
G((J*5FKL27*8,9:)5
(B;v=B8DCL=>D=NB;78D;B85MB;56I&L=>8
IX=CNw=keUH_U5@b=5UCbr=9n;Q8_JktMB
;56I6=>;?5@AB=C5DC<MB;56Ip56_J?;IX=C
.";jN;
O
 
578B8_Jkt"H8_JktB5=N;UHBT=UC;?5@=Nb?5@AB==`
YY6=>;?5@AB=C5DCA{7r856_J
^a=ƒ7_Jkt
rI=e5_U5@?=NB;U58MB;56I<8_Jkt
ƒ=C78BXUW_JktbMB;56IA{pWAbHUCb_Ub

=9?5@=N?5@AB=IƒmI
^&Pw=f9
&Pw=f9<C=UP7k8AGIL5_Tb=N56;5u=8
75=NB;UP7C=Pw=f9UQmKLMG;mIkt=NB;MB;56IA{;pI
I!=TBN5=NQR;?5@AB==>=`7rbU@=5H=krIC=Pw=f9=>=IJ5
UJDJB;=YA
• 5H=krIUQmAGU5878?5@AB==N=B8DCBT=UC;<MB;56Ib
?;D…Ap=kl7G8BbUv;=R5?;pAGv;‡B;5uDCIr
• G56AGIL5N8TD9:;Kzkt;56I7Xb;5‡IAf78
DJB_J=85AJ
• JDJBAGUCkrI=QP;U>5;5uDCIr
^&WALAG
8L=>_=N;=NB;5=NQR;?5@AB=&WALAGDB;v=B8
DCIQP;II_JktLAG78HUC<UP7U>57e5756=@MX;b
U;5bUDT=b?y=Qq;78?‹kr=L75<`
"HL75p:;kG78I|w=UTBU9=>==`_=N`?5@AB=?;!
=G5687ŒUJDJBX=5UN<?5@AB=C5DC"HMB;56I
pWA=<=X?5@AB=a={Q;UC5;nL75?‡:;kG=NB;
;756b=5H=N;=G=`6=>;?5@AB=?;I=56_J
^&;=?HBT
6=>;?HBT78MG=BDB;v?HBTAJKw=b=5=Xb?HBT
MG=BU!=Qb?HBT=85Wk8u;L=>_=N;=NB;_=N`?5@
AB=&;756krI78=G56?HBTUQm=5H8?B78;5=s=`
6=>;?HBT78MG=BUpA{=Nq=8;X?5@AB=Nw=u56
^(CIr?5@=BC5DC
G569:;;5A=bU;578?5@=N=;=57=B8DCBT=UC;<
UP7"HDCIr?5@AB=C5DCBT=UC;u567856_J=`A{pu;
.";jN;
d
 

=;=5?I=R57=``BT=UC;<MB;56In;Qw=kQm;;
=?5@AB=
`7rbU@DCIr?5@=BC5DC=G56UQm9:;<`=`pIJ5
=CC=wIBbIJ5UJDJB=WUCkrI=QP;U>57e5DCIrUQm?5@=NU@
?;D;5e5T9:;<`
^‹D?5@=B
‹D?5@=BDB;v=875=NB;DCk}UTBBw=<UP7
Q=875<C5Uv;_J=NQ;?;?55697X_Jkt78
u;;55@7kl7G?5@AB=€D?5@AB==QR;p56
7X78_TA
• 5A=AGwI8kr=II<;=
• ,5@=N78;5A=;756<?5@=B75C5DC
• 5A==5H=N`krIDBB=85W
• ;cu;Dw=Uv;;5u(;5U>7e5?5@=B75D;B85
^&L=>D;B85
&L=>8=?;=CAG?5@AB=<UP7Q;ppJQq;Nw=
keUH=5UCbIB;U58<8_Jktn;QAG=5H=?H787r
8_H78=<=X?5@AB=C5DC(B;v.G?5@AB=<P_
9:;<8QebJQq;<<mb5=NQR;IIktbUQR;k>5
I==N5@<Uw=Qe†
G(=()2*)F3*F:/34+5627*8,9:)5;*<;
C=6=>;?5@AB=C5DCMƒUQm=5H=?HB8JBUHULn;?;
=@;:;gI=565A5ITp=@KJNbUpk8u;TH>u
<6=>;?5@AB=C5DCyB|G?5@=B56="A>F[[;5
N<5NB78?5@AB=C5DCbu;THUpUQmKUQA
^(5U>=QR;!5IW<C==<=X?5@=N?;7Qm=_
u;km5W86=>;Up;kT5
^!ke=<=X?5@AB=C5DC=QR;U=rI=N;78BA5ITMG?5Hb
=QR;Kbu;;56I7XkaIU5kaIkT5b7`=H=QR;D…_A5ITUC=
Kw=Dw==QR;

^,;kBT5=NgUQmN<5NBbA5Ap=<B;QR5bKw=I==gAG=5HstbU};
=NWbA5Ap=7K‡=UBBaMB?;N‰!;756
.";jN;
S
 
^,J:;7Qm==!?5@AB=<6=>;?5@AB=C5DCMBpAG=;Uv;<
C=;QR5=NB;D;5U>C=L757e5u;;QR5?q=NB;
;B85UP7
^,J:;u;;QR5=N56=G56?5@AB=C5DCkTMX;Ua
_<`
^BpAGD5HUC;=``b=<=X?5@AB=p?J:;?;c=WmI
78MBUp?;UQmIMX;
G(G()/:M5N;27*8,9:)5
8=rImIWA78=<=XUJDJBBˆ=<8_Jkt
UQm=G56bk88UC;!=5H=!=G56U@U>5Ip7e5N<5NBUyM
UH756UT=UQmX=5<=f9
G(G(()//O9)/ 535P/
&BT=UC;?5@AB=k5_=e5C=C?5@=Bp=@UQmILkBT5
=8WA78=<=Xk5_=e5
^;5=``BT=UC;
&BT=UC;?5@AB=8DB;v756U;578IL=W=``BT=UC;
=G=HAB7e5?HBTbAB7e5MGDBAB7e5=``BT=UC;<?•=NQeŽ
U;578IL=W>5k56;5uMuk56?pk5_bQMuk56
7BT=UC;78Muk567=85WbUv;=R5=G56756I=5678AzuŽAB
AA>k56C5DC7e5;v=;=5D;B8578U;5=``=G
569:;BT=UC;
^•zkt=;=55pBT=UC;?5@AB=6=>;=;=5UQmAzMX;If
D5Hk8?5@AB=QP;=N`9;MX;78?5@AB=;7;;6=;=5
• ,5@AB=QP;=N`9;MX;UQmIMX;B756Kzkt=g;9;MX;N5;
kxWMX?5@=N=WWK7a=A><A>k56UQm;5‡IbM=N`78

AB=K‡=A>MQ=85?BJ78DJ;LU>5A>I=A5b?5@AB==GUC;Q
?5@=NrIMuk56U!78Bb?5@=N756UA>=9=G?H=mI7e5756=yBM‰5
=<;DBB=f;mI;BT5k6
• ,5@AB=;7;;6=;=5k8u;WA78=<=Xk5_
=e559;MX;78Š=NmB?J:;BT=UC;56_J<?5@AB=
QP;=N`9;MX;Do;;5sIUJDJB?J:;BT=UC;D`=QR;<
6=>;=;=5WMX?5@AB==Uf57QP;=N`b?5@AB=756=N
.";jN;
V
 
rI6=>;Muk56b?5@AB=7569;MX;I!e5b?5@AB=U>5
7e5I!U@TH_=NrIBa;5A=756AzMX;=W:;
6=>;p=@k8=Uf5Muk56=85W=Uf5;5‡I8?;U@
kT5Mw7H=
^,5@AB=7a=7r=w=k8?5@AB=DB;v
• (JBUJ=B87r=w=<=85AJbDB;v=L75DJB7678AzMX;
IQP;=56DJBUJ=B8B756=5HIr=85AJ78vAP=85k56
• |_=NrI78BQP;=N`=W78=6IMuk56
• ?•?5@UH78ABAA>k56=G=H7e5A>k56UQm;5‡I=NB;Af?H
=B•7WMXbABA?H=_J?5@?=5a=b9;?B788;=v?B=G=H7e5
Af?H=B•
G(G(=()/2HDQ5R/7*8,9:)5
(;=YˆUTB;=NB;756=5H=krI6=>;?5@AB=C5DCp
56_Jk8L;bIL56Ž(w=?55678|b<_
^";=YIL;bIL56
NB;C==f9p5;QR5=;5=`;756!IJ5UQmIL;
B=w=J5;QR5b?;U@=N`=NT;C=A>;QR5k8_5756=NB;?5
C=A>?kT5?;p;QR5k8yB;=Y8b=N5678;756
!UQmILkBT5X=@B5DCIr78B5;QR5=NB;DCIr56
IL;IL56N‰N8;=TBAGp=NB;;756bA5Ap=W=KJN

78?5KJN=QR;MjI=56
XUW<;=Y8k8?;U@BLDCIr8Bp=@?5@
AB=UQm5a=<;56I7X,5Upb;756<;QR58UQm?5@AB==G
UC;Dq5;756<C=L75?L;;756k8;5JN<5NBKJ
N;5kr78A5Ap=bUv;=R5=TBU5?56L;B<L75
^";=YDw=?556
";=Y8_UAGk=WmI7=N56=NB;;56I7Xp
k5_o;:;gA5IT•w=k8A5IT>t•78875kTMX;
_T
WMXNB;=f9LAG?;=@D>=NW?556567XI|78
=G56b=G5678?5@AB=b;5Af78DJB_J=85AJ
.";jN;
Z
 
aD56=b=NB;u;=NQR;mIAb;=YDw=?5;56IJ5UQm=
=N;
• (w=?556=NB;756DJB76=85AJ7e5?H=B
• (w=?556=NB;756I|;56I7X?5=H7e5756=G56
;56I7XUp
• (w=?556;5u756U587e5=N56;5Af
^";=Y<_78I|
@=…}X=5?5@AB==`=w=J;56I7X?5=HIJ5UQmI
|Us;UYNB;C==f9bH5n;k85756=`A{KJNŠkBTb
I9=TI|k8D5@56X=@<756_H=U78;5J5_H=C=;756
=NB;IT75w=U.GI|UQm=G56_EkBT5
• |;Qm=G56=;_756KLMG;WA;7
u;a=BT=UC;X=@BDCwIMQe5=L=<
• |X=@Qm=G56B=g;;56I7X?5=HN5;D56=|
X=@UQmIMX;U>57e5u;;56I7XpA>=5keBa_=N;bu;
;56I7X?;=QR;KKJN

G(S(+5627?5:)
6=>;?H=Bk8_U7?H=B78=<=X?H=B8UP7
UQm?5@=BIMX;U@=G56;5‡I?H=B78krIDBB=85W
C=6=>;?H=Bu56IJ5UJDJBX=5=f;_=AULA{UQm
=G56
^.GI|(JBUJ5;56I7X?5=HKJNUpAGI|mIkt
^Wp=r=J5;5‡Iu;;56I7Xp=r=b?;BI‡I;5‡Iu;
;56I7X?;p=G78BAfA<UP7
^WU!U<(JBUJ=w=J;56I7X?5=HI=A5UIJ5UQmIJ
U!U<
^.GU;5(JBUJ?;pA5IT=NB;756=W=B?BJ;578IW
^.GILkBT5JDJB;56I7XUQm;5‡IUs;=yBAPUv=85?BJ78;5
rUs;UYqkBT5AfA?H=B
^WUs;?•5r;56I7XI=A5?I=R5=yB_U
.";jN;
[
 
^=N`@Af78=f;mIWK.>k56?H=BUQm;5‡I78BAfIX
IJ5UQm=f;C;78@AfUs;UYb=f;mIWK=NDBB=85W
<MB;56I
^W?5@AB=<6=>;?H=BUQm=@56_D;55UBT<_=N`?H
=B
^rI9;=gLk8;55UBTU!=578Nw=_=N;7`A>k56?H=BˆW
KH9;=gU!U<bmIk6bmIII78IJ=N;=G;56I7X?W=H
I=A5W?5@AB=UQm=@56Wk8=;_756I|9;=g
^5Af?H=B8;55UBTW=NB;=5H=N`KzktA>k56?H=BbDo;756;5
‡IbILkBT5b=W=Bb=f;mI†U@|D;wI=;=5=f;mI=NDB
B.fA;5sI=f;mIbkQ=Nu=;=5C=6=>;b?B78Up;75
=Nc=N;;5;5u9;=g78DBB=85Wbk8PAqU@?5@=N9;=g
^(BB=85W8;55UBT>5<_=N`Kzkto=f;mIA>k56

=NAfA=8ˆ=5=NDBB
G(T(*),9)5
8_=N`8;QR5_JktU;5w=kQm;<6=>;?5@AB=•
U6=>;?5@AB=C5DCp7r8Us;Q=5H=?H?;78p!Az
Uf5BIƒmI7e5=g;=R5?•?;5A==QR;K•=5HIrt
?5H;pIt=g?8;b8;wIbD5HUC;Dw==QR;†•U?••
C?5@=BU?•MB?5@=B75C5DCbBaMB?5@=B75UCkrI=G
56•
^N56_=N;<(5U>k8=5H=krI78M=N`?5@AB=C5DC
C==QR;K56(5U>;5A=?5@AB=DB;v756Ky
K‡=k56?5@AB=8pU;BT=UC;QMG?5H78k56pUQm=Uf5Iƒ
mI7e5AG=Uf5<UP7?;56;5A=?5@AB=p=@DB;v
BT=UC;Q,5@=B75C5DCU;5AG=L=<<L75Ic;
?5MBU>57e5_U<UP77mIUv;D8;bDCIrIIkt
;5A=AG=L=<|GUTBU978WABT=UC;<UP7b56
;5A=n;k8U@UJDJBNo;?5@AB==5HI=XBT=UC;C=56_J
=yB=R5;5
^,5@=B75C5DCBaLAG=G56u;9:;=QP;=Gp=@=
;578B756;5A=?5@AB=<UP7=;_U;5N5;kx;
.";jN;

 
=QR;bu;;QR58;wI=;=5?I=R5bUUa7BT=UC;<?5@
AB=C5DC78=rI=N;AGst78B756U;5=W56_J<?5@AB=C5DC
78=NBUf5=;=57U5@TbU5@Hn;QUQN?H;U@
J5=56?5@AB=C5DC
^&BT=UC;;5A=p=@DB;v756AzMX;=;=5pUQm_=NBUf5
7e5U>5=Qm;;B85UP78u;=;=5Upp=@B=w7wUBa
?7GUktBakl7G?5MB!UQmJ5=56
.";jN;

E
 
= !"#$$%U#VW%"
&"'
()*XH)5-Y/H5FZ<).2 5H5*Y
((;*EH2 N[/N*8,/34/H5FZ<).2 5H5*Y
(8;^=5k8_=N`@_Aqu8;pM7X__
=N`=NBUf58;^5Lk8C==N`?;=@=5HUQm=NB;Dw=?`
MB;56IAJKw=?5MBb=QP;T5bM7X8B`756D8;k8H=>
U!N_H=U?J:;=v=T578I==N5@<MB;56I
(((;*EH2/34/H5FZ<).2 5H5*Y
^`?5H==NQR;78?8;
^J;B78?H}5
^"rUP8;=g?8;
^,W?H=mIUv;7e5?8;
^&;wIAJI|bM7XB?8;
^"r=5==B=g?8;
((=([/N*8,/34/H5FZ<).2 5H5*Y
=N`D8;==5UQmDY=U!Do;!<?8;78?H=
=sDo;756@Uf58;p=8=578pp=@UQm=G56Do;5
IQP;=9?&•;T=yBIQP;=9=NBUf578==Bp=@
D8;=yBIQP;=9==5a==NG=5HI7?‡=Ba=_;L8;(
8;=yBIQP;=9=NG=5HIQ;A{==5A•D•bD8;=yB
IQP;=9;z58;yB=9X=@<=N`=NBUf5=`8;pAJ
Kw=N78M7XB8=8p=@D=NG=5HIB;QR5=5Mƒ;=;_
IQP;=9DkxBa;5=5HI=yBIQP;=9DDbD8;_UT5kW
5;w=b=N`D8;^==5p=@UQmX=@p=8
?LKzkt;75678=<=X?5@AB==QP;9;Q
^•zktUPUa=8;<;QR5
^,5@AB==WMX;78I|D

^&@;5B8;b;wIM7X
^rIpUPD8;B;QR578;5N‰;56I7XD8;
^•zktb;5Af7MB=b?BJ;5J=NgMB=b7==5
^rIMGIc;mIJ5=?pUc5
.";jN;
4
 
^|U78KpAf?BJIJ5=?;=UQm
(=(0/12\-4*5F]/34/H5FZ<).2 5H5*Y
e5Ua=NQ;DJw=<=N`D8;78==5X=@p=g;
9:;QA
^•zktUPUa=8;<;QR5
PUa=8;<;QR5UQmKyk8U5@DY=U!<=B8DC=N`a=
IIkt=`Upk8C=kR5U;8;=yBIQP;=98;X=@";QR5
DKyK‡=kR5U;<;QR578LU>57e5?J:;UI9;<`U@
wIr•IM6=•U>57e5UPUa=8;UpbX=@7<;kBT5bI|wIbA>
kQm;8;D†_I5H=5=X78krIpUPD8;
^,5@AB==WMX;78I|D
NQe?5Db:978BUPUa=8;78;v=;=5?=g=NB;
78;B85UP7b;QR5p=|_N_H=U7756I|DbUv;
=R5I|IQP;=9==B7e5XUWTH=>5U?BJmIJ5
=?pUc5I=A5A856K‡=M6=8IJ5UQm=W=B=NPAqkm5W
<5D=yBQe;?H?W;QR5=NJ=5=;_=‹k65H=
?w==B
^&@;5B8;b;wIM7X
8=R5U5@@;5B=85AJ78_Aqu<MB;56I;5BB?
8;bULk8PAqU@;5rMB=D8;<MB;56I,5;5B8;
DDIJ5krI9;=g7r@•7rUP•rUPk8Do;9;;5B8;B
?8;
^rIpUPD8;B;QR578;5N‰;56I7XD8;

,5=G56;5Br8;p;wIM7XB8=8bDDkrI78
@pUP=W=5B;QR5pUPD8;k89;=gˆN‰Œ}b
A>kQm;8;pb;5J8;p;vJ;5;>8;pb5IW7r@bDJB
5@78H=>?=yBkr==HpUPUQmkrIk84k5k5E
UQm;z5B?8;bk5 78k5EAUQmkQkT5;5Af78=yBM‰5==5
"Q7rpUP7gk8IQP;=9ˆN‰B?8;7A>=578=R5T=
=B<=g;;56I7Xb7gk8:9;5Af"r=?tD8;78=yBM‰5?BJ
IJ5="r=?tD8;k8A>;5rIr==QP;7Xbr=?t;5N‰MB=
;CI<5a=8;78ILkBT5=yBU?BJ=WmI
.";jN;
F
 
^•zktb;5Af7MB=b?BJ;5J=NgMB=b7==5
,5U5?56D8;=…}b?H=B;5rMB=78?BJIJ5
=>57e5?BJIJ5=UQm=yBM‰55=5H==NAf5=5H=?BJIJ5
==yBUs;A>=5bUs;=R5?`
• &?BJ;5J=NgMB=DB;v&5H=?w=QP;T5b;5J;58;Db
=H=5=XUaD56=b=HKw=?|78=H;5=N;5=:;=yBIQP;II=NG
=5HINB;C=A>=NQR;mI8;p@;5BB?8;?;UQmwI
r7`?;Us;_bI|w=Ba?‡w=kQm;=`?8;p
_=NJkT58;pBa!;5J;5,5UpMB;56I!pC=DC
IrUCkrI=N56=5HIrbK‡=M6=n;Q?w=Ng=Nu;
?BJmIJ5=Ba=NJkT5=5B?8;=NB;=NQR;mI?8;U}
==Bk5_UHk8;8B=D=NJkT5UQm;5J;5IJ5UQm
;578BAfp;78WK
^rIMGIc;mIJ5=?pUc5
GIc;mIJ5=?pUc5k8?BJ=56=T5mIJ5=?pUc5UQm=W=NQe
78B5IW?5MBoDƒUYI=56=T5=G=H?5?BJIJ5=?pUc5
?;p?J:;=v5UQm;=QR;MB;56IkrIMGIc;?5p
u;Do;9;=5r7?J:;?;=v5UQm?BJIJ5=Q&;

=?8;U6UPK5IAJbMB;56I?8;;aI=56=T5ke7=85AJ
MŒUHw=?J:;==BbMB;56IU}=5H8Uc5m5k!Q;
?;=v5UQmb
^|U78KpAf?BJIJ5=?;=UQm
"H=NB;=R5;5_U<UP7b?5?;c57;=v5?BJm
IJ5=<?8;"8_JkWp=@KyK‡=BaU;wIp=|_
BI‡IKpAf?BJmUp&:978B_H=UUQmI|?H=B;5
‡I78BAfA
(G(P/5*QH/34/H5FZ<).2 5H5*Y
(8;^==5k8C==NB;=N`<H=NB;BT=UC;?5
MB<MB;56INB;_=N`=5AJKw=bBT=UC;=5=Xo=G
56;5=N<AJI|b8;pM7X9k8U@@p7><MB
;56I=g`=5567r=A;`=5=5=6&BbD8;^==5k8
=N`_=N;U@UT=UQmX=5>5ƒ;<MB;56Ik8km5r
.";jN;
O
 
5bU@UT=UQmX=5>5ƒ;Upb=N`8n;pu;X=5N5;
<p
>57e5D8;X=5<Hk8(Us;bDU<bD?I=R5(Us;
;lk8@;5BUs;?8;ŽDUs;;578Us;<;kBT5bI|w=
8;pbM7X(U<;lk8DU<A>kQm;8;pbM7XU}=…=r
(?I=R5k8@;5B8;pb=G56M7XUs;=R5TU}?H=
>57e5==5X=5<Hk8Us;b=U<b=?I=R5Us;
;lk8KUUs;?BJIJ5=78=Us;U>5=Qm;?8;Ž=Us;
8;pbM7XU};wIB?8;U<k8=U<A>=5!IJ5=
?I=R5k8=Us;Tb?;U@m_T
X=5<H<756;5r78DBBk8Us;bU<b?I=R5b;Y;b
N‰N8;bMj5@
(S(%3*F:/3D?HBADF45F:2/H5FZ<).2 5H5*Y

@B8=566=>;?5@AB=C5DC=NB;=N`D8;78==5=
!stUHN<5NB=QR;KJN=NB;_=N`KzkW;56I7XQ
^"ru;UPUa=8;pu;U5?BJbU5?56?;WKBa=g
u;?8;?;UQmIM6=
^"ru;UPUa=8;7u;8;pbM7X8UP7?;p?J:;
UI9;
^(CIrBaL?;p567XkT5rUPUa=8;
^"L75D8;p=@wI_5T9DB?8;U@U|
TMBA>D8;78MBUpk8B;=IJ5N<5NB=WMX;_9
^56Kw=78;5B8;MBL75?;p=|_=G56
^&;=p=@;5B8;?;Us;UU5@b?;Us;?8;bBap=@
;5BB?8;?;Us;_QU}=BJ=r
^"L75krIBUPp=@_krIC=A>pUP8;BU};5BbkrIA5B
UPbkrIC=BUP=85k!BakrIpUP?>;?5=G=H?;;5B
8;
^,H=Bp=@?;;5Ba;5rA>=5?8;==Bb;5A5?
8;==B
^<_‘BaL75=;Lp=@:YI=5a=?8;==B=NQe
?5?BJ=5a=UpUQm;5rk8MB=
.";jN;
d
 
@TH78;:au;N<5NB=Nb8_JkW!=5H=?Hu;=<=X?5@
AB==WmIbU@6=>;?5@AB=C5DCp=@=G56UQmu;X=5U
N
=(+5627*8,9:)5;*<;/H5FZ<).2 5H5*Y5F:2E:42*+@
=((P/5*QH\535P/7*8,9:)5/H5FZ<).2 5H5*Y
=(((P/5*QH/34/H5FZ<).25H5*Y
&=N`D8;78==5!IJ5=L=<u;X=5A
^&p=W:9mIkW&;56I7XD8;==5IJ5p:9mIkWb?;

p;56I7X~~=NB;AfA?H=B
^.GI|&;56I7XD8;==5IJ5UQmAGI|Us;UY=g
Lpk5_=N=`=NT;;L=w==B==85AJMB;56I
^WU!U<&;56I7XD8;==5U}I=A5UIJ5UQm;5AfX
=58!=w=JMB=I=A5mIkWIJU!U<?;DD…Ap=
"HX=58?;UQm=L=<A{JQq;UHDBB=85W78?H=_J
?5MB<MB;56I
^.GU;578=W=B&;56I7XD8;==5IJ5UQmU;578=W
=BUs;UY@56q?BJ=5=UQmUs;7e5A>=5=NpUPbI5H=
=5J5UQm?5@=NbU>55H7e5mIUv;?5=HUPUa=8;=QP;9;
^.GILkBT5&;56I7XD8;==5UIJ5UQmILkBT5Us;UYbN‰
N8;=g;C5M;
^WUs;?•78?I=R5B=IJUs;?`b?BJ=5=UQmIJ
Us;=T5=R5U5@I=A5
^=N`@Af78=f;mI&;56I7XD8;==5UQm;5‡I
Us;UY78BAf5=5H=U}q78=f;mIWK
=((=(P/5*QH7*8,9:)5 /)/535P//P58/34+5627*8,9:)5;*<;N6*
-^*/H5FZ<).25H5*Y
NB;Š5;55UBTX=@<=N`b=QP;9;7e5Š5X=5?5@AB=
k!u;=<=X?5@AB==QP;9;=NB;u;_=N`?5@AB=w=
U
.";jN;
S
 
=((=((P/5*QH/P58/34+5627*8,9:)5;*<;N6*-^*/H5FZ<).2
P/5*QH! _H)5FZ!/3D?H 35P/7*8,9:)5
B=;5Afk8
<8;;z5=G=H
=G56B?
8;  •    

•
=N`78BAfMB
=UQm9;5Do;
9;=g7r@U}
UQm  I‡I  78   UP  Ua=
8;  U}  I  |  <
?8;
E  &  p  UP  D  8;
UQmUA>=9=G=NQe78
=yBM‰5b;5‡IUs;UY
 •ykT5Afr=?tD
8;bAf5=f;mIbAfIX
?BJIJ5=U>57e5
?BJXkeDw==QR;
E  >55HDs==B
=NAfr=?tD8;7e5
DJABpUPD8;78
9;=g7r@
4 >55H9;=g7r
@7e5Ds==B<8;
;z5=NB;AfA
F >55HDs==B
=NAfr=?tD8;7e5
 I5H  =5 =X7  AG =
=8IQP;=9D
&;56I7X=5
=X  UQm  AG  I
|Us;UY

.GI|X=@BaAG

I;IJ5pqDU5@
W  =;  _  =@  =9
Us;UY
&|AGD=NQe
?5;z58;
Ez58;
4•U;5b?W=Qeb
IQP;  =9  7r  @b
?BJ5H=?w
 ,5@=N  9;=g7AG
I|=T5DU5@WUp
E .BA;5=NpUP
D8;78DJ;5U}UQm
I|
&;56I7X=5
=X  56 u  UQm
;5Af
 &  9;  =g  7r
@UQmUA>=NQe
78;5‡I
E p  UP  D  8;
UQmUA>=NQe78;5
‡I
 >55H9;=g
7r  @  7e5    p  UP
D8;  78  Ds=  =B  78BAf
r=?tD8;ƒ;AfIX
?BJIJ5=
E 5‡I=N7’=yB
.";jN;

V
 
=9 =G  <    9;  =g  7r
@78<pUPD
8;
B=Afk8A>
=5  <  8;  p
UQm  IL  kBT5
Us;K 

 C=  L  75  UC
krI=G56?5@=N_
=N`krIpUP78@
Af
 W  kT5  =;  =5  =N
pUPD8;
E >55HDs==B
=NAfr=?tD8;7e5
pUPD8;
4 >5  5H    5  =5H=
=NpUPD8;7e5
9;  =g  7r  @b  M
A;578UPUa=8;
p<?
&;56I7XD
8;UQmILkBT5
Us;UY 

 .z  MX;  C=
APUv=85?BJU!U<

 •yK‡=kT578?5@
=NC5DC
 •y  kT5    9;  =g
9;5AGILkTBUs;
UY<;56I7X=5=X
B  =  ;5  Af
UQm;5rUs;
=R5;5
 
 &=<=X_U
7AG=W=578=R5U5@
78BAfMB=
E ,5@=NC5DC
 .B  A  ;8  <  
;56I7X=5=XU}78BAf78
;8  =N    9;  =g  7r
@=QP;9;
&;56I7XD
8;UQmIJ
Us;  =NB;    Af
5  =5H=  78  UQm
=f;mIWK
!"#$"%
&'(&
 &k=N56
;5Afr=?tD8;7e5
;5 AfIX?BJIJ5
=
E z5UUaDB
B  8;  =;  B  ?

8;
4 ,5@=NC5DC
 &C; =f;   Af  r=
?t  78  =yB  M‰5  _  =N`
@Af78BAf5=f;mI
78AfIX?BJIJ5=
=((=(=(P/5*QH/P58/34+5627*8,9:)5;*<;N6*-^*/H5FZ5H5*Y
=((=(=((KI250/<).25H5*Y24D
.";jN;
Z
 
P/5*QH! _H)5FZ7*8,9:)5 35P/7*8,9:)5
&?BJ==5
a=  ;5  Af  k  A>
=5;==G=H
rUQm
      

 &  k  =N
56;5u_Jkt=5
a=78;5AfA
 •ykT5Afr=?t==5
a=bAf5=f;mIb AfIX
?BJIJ5=U>57e5A>=5ke
w=78Dw==QR;
&  ?BJ  5H=
?w  =5  a=  U}
I| )
"*
 &W  A  5H=

?w=5a=IJ5=v=T5
E .GI|<
?BJ5H=?w=5
a=
 •yK‡=Afr=?t==5
78pUPD8;=QP;9;U@
Ky5H=?wUQmI|
pIƒmI7e5WA<;
=?;
5  =G  =  U
IJ5  ;5  78B  Af
r=  ?t  =  =5

 &  k  =N
56  ;5u  ;QR5  _J
kt  =5  a=  78  ;5  Af
A
E ,t  =Y=  =N  
I5H=78;5wDBm
;L8;
 >5  5H  I5H  =  =5b
;5wDBm<;L8;7e5Af
r=?t==5
&?BJ==5
IJ5  UQm  ;5  Af
Us;=R5;5_
U+ 
   U  =R5
;5;5Af
E ,5@=NC5DC

 .BA;8;5=NI5H
==57e5;8CI=578B_‘
&?BJ==5
UQm  ;5  Af  Us;
UY  78  =v;  mI
W  K "%
&  '(    ,-
#./&
 &  k  =N
56  ;5u  756  ;5 Af
r=?t==57e5Af
r=?tIJ5=
E ,5@=NC5DC
 &C;=f;Afr=?t78
=yBM‰5_=N`78BAf5
=((=(=((KI250/<)/`H
 &?BJIJ5=I=A5=g_=N`D8;^==5MBAGr=Nj
=NB;756==BAB7e5_=N`I=A5;56I7Xk5_A>=5;5=N
?BJX8<(J;LU>5=85AJbn;QA>MQ<=85?BJIJ5=k8
.";jN;
E[
 
A>kn?H=g_=N`?5MB=NQeUH>5?•?5MB8&ƒ;7e5=R5
U5@I=A578=R5T==B?78p=@MŒUH?BJm_
Tbm?pUc5Ba?;Uc5UQmq;QR5
,5@AB=C5DCU>57e5?BJIJ5=k8567X_=N;U@DJB76=85
AJ<MB;56Ib;:;g=f=w=78L;B56_JAzMX;7>,5@AB=
C5DCU>57e5?BJIJ5=;Yk57e5756=yBM‰5?J:;==B<;QR5

0-%12'/33"4

^G=5;=Y_JkW
‚";=YIL;IL56&!IL5567XB=g;?LQ?L
IM6=<;QR5p=|_7756I=A5;56I7Xb?LD8;bKw=
?Bb==5b;5AfMB=bAf==5b=f;;mIJ5=†gUp=TBIB;
k8756=yBp=T5MB;56IoUykT5:;Kw=kBUC;B
‚";=YDw=?556&k=N56;QR5==57;QR5;5Af=
=5b;QR5;5Af?BJIJ5=78 ;QR5I|;56I7XI=A5b5H=
?w†7WMXbHAfD8;bAf==5bAf;mIJ5=UQm4?H=B=yBM‰5
UCkrI78Af==5p;QR5?5@AB=UCkrIbU>55HU?•7e5Af5bAf
_‘A{=TBNAG?5@=N‡Bb=:;UC=5r<=;=5a=?U@;:;g
;5krb=NB;C=A>=NQR;mIIJ5;:UCkrIP5k8756<=<_‘78
u;;QR5;5‡Ir=?tD8;bL75;5‡IAfA;m?;
UQm_=5HIr7e5?BJ==BŽ;5u9:;D8;bKw=8;7e5
9:;M6=Dn;!;:U@Ic;;gu;=5Gp=@
KJN=NB;?LD8;bKw=?B78?J:;=w===NB;?L==B†
‚";=Y<;78I|.?5_H=UD!KyK‡=78_H=
UDC=I!=B8DCk8;H=U8p=@Uv;=R5=@56
=NmIUv;?5=HQC=U5?56U}UQm=…=r=NB;_6D
=NB;mIUv;5bq5;=756DUQm=5H8=N
k6D8;=NQe?57r@8;pMBC=;QR55@7=85W787
?8;K‡=M6=56K‡=M6=p=@UQm=W=BX=@=Nkm5W<J
5D=yBQe;?H?W;QR5=NJ=5_=ˆk6;5J;5?
=yB=R5T==BN=G=Hbn;pMB;56ID…_9:;
.";jN;
E
 
8MŒ=e5m?pUc578=rW=w==MB;QR5w=?J:;==B
Ba>=`?;==BMBAPq=NB;=…=rDU!
^rIAf5=5H==yBM‰5;mB=g;?8;b=g;UP7=875UaD56=
k8u;?8;p;56I7XI=A55=QR;KQDJ?b

r=?t†
^;DBB;QR57?BJmAYIUH=R5T==B
^&>5?•bkrIDJ;IL=W;m7e5ˆ=5_=N;QA>=5mb=R5
;5mbA>m_Tb?J:;==B<;QR5&:978BUpkrI?H
BT=v5m78krIMGIc;U>57e5u;?BJIJ5=?pUc5
P/5*QH7*8,9:)5;*<;-Y/J2
a@A*5H
_H)5FZ7*8,9:)5;*<;/3D?H
&?BJIJ5=k8=GAG56
u5
^>55H;m=QR;K>55H
U@kw78=yBM‰5Kr<;QR57
?BJIJ5=
&  ?BJ  5H=  ?w  UQP  I
|Us;UY)"*
^v=T5C=WA=WMX;
^•yK‡=vAP;><?8;U@K
U?BJMB=DpUQmI
|IƒmI7e5WA<;=
?;
&?BJIJ5=UQmILkBT5
Us;UY
^.BA9;=g;>k5_7e5APUv=85
?BJQe;MŒ756ILkBT5
^,5@=NC5DC756ILkBT5
&?BJIJ5=UQm;5Af=yB
Us;8;pbM7XU};wI

^,5@=N756=W=B=NpUP.B
A?>5kQm;=NpUPD8;78Af

;5B8;b?5@AB=756_Uf5=ˆ;5;BT5
=6
w=J?BJIJ5=UIJ5
UQm;5Af
^&C;DJLU>5?BJIJ5=78U>5
5H7e5.f&5
^>55HpUPD8;787r@
7e5Af==578Af=yBM‰5?BJIJ5=
^>55H;m7e5;QR5
^,5@=N756;5Af
&?BJIJ5=UUQm;5Af ^,5@=N=R5;5=N9;=g;5B
.";jN;
EE
 
Us;=R5?•+  8;78UQmwIr==BQ;Q
=W=578;5AfMB=bAfIJ5=?
8;
&  ?BJ  IJ5  =  UQm  ;5  Afb
@  Af  78  =f;  mI  W  K
"%&'(&
^>55H;5uAf5=5H=D8;AfIJ5=
?8;bAf5, 4 b 4db 4VbU5=N
6=>;=gD8;
G(b/0/5J25*@P/-P7*8,9:)5/H5FZ<).25H5*Y
G((b/0/+562/025c<4NH
^PUa=8;<?8;8!<?8;78;pbM7X=;
_`=9QbU56=BT5bŒ5A“<MB;56I;z5B?8;†
^5HD8;Lk89;=g;5Af7Œ}bA>kQm;b_I|w=78
=;=5k5_UH=e58;p8?8;Ua=
^&9;=g7r@89;=gUQmkrI?5@;5B8;p;5N‰Œ

}bA>kQm;8;pDNbU5?56@;5B8;p
^pUPD8;89;=g;5N‰Œ}bA>kQm;;57>b;5D<8;
p=;=5<8;wI78<?8;pUP=QR;UQmkrIDk5
G(=(b/0/5.*7:A7?5:) 9b9)/7?5:)
gu;9;=gDU!b?H=BA{ILkBT59;=g=yB=g;C5M;
?5=Hb=gUpIJ78BAf?H=Bk5_ƒ=C78BXUW<756=yB
M‰5C5M;<;56I7X?5=H8?H=BA{q=85?BJ78kBT5Af
?H=B5=5H=B=g;U>5=Qm;X=@>57e5kBT5Af?H=B=f;mI=`IX
=C78B`=9?H=B8UP7U;AzMX;
.fA78=85?BJ?H=BIJ5Us;_U7ŒA>78=;5<
=85?BJbAf?H=BIJ5pU!U<u?W<;QR5p=|_IM6=
^&=85?BJ?H=BAzMX;B=N`DB;v
>Do;=5, b E
&?BJIJ5=, 4 b 4V
8;=v?B, OOb Od
B=D8;78;wIM7X,O
57>8;D,d4E
&5I5D8;?dF
&5IW_JkWMB;56I,dFE
&?BJ;5J=NgMB=,OE bO4 bO4E
.";jN;
E4
 
^&kBT5Af?H=B5=5H=UQmAzMX;=NB;=N`D8;^==5
‚.f5=5H==yBM‰5MB=
‚(J;=f;mIMB=
‚.f5=5H==5a=b=5;z5;L8;
‚.f5=5H=;mIJ5=
‚(J;=f;mI;mIJ5=
^&kBT5Af?H=B=f;mI=ƒ=C78B`=9?H=BA{pu;kBT5Af

I8mIWMX"r=?WAf5b"r=?W;b&9;=g;5Afb(J;?b"r=?W
9;=gb.f5=85?BJb
G(G(b/0/+562<):/):7?5:)
(BB?H=Bk8u;DJ;=f;mIˆ=5?5=Hb=85WMQe5
=QeUB;5=N=NqAqA>k56=gAfA?H=BoIJ=``b?H=_J
BT=UC;?5MB78AzMX;7><UP7AC==R5?`w=U;_
6=>;DBB?H=Bb8_JktUP7A{YDY=UQmC==B8M567
=``BT=UC;?5MB<UP7b=gUpUQND56IIU5ˆmI
kWoL;B56_JBT=UC;<UP7`
&DBB?H=BUQmAzMX;=NB;=N`D8;^==5
^(BB=f;mIMB=
^(BB=f;mI;mIJ5=
^(BB=f;mIrI^Kw=^=v
de
@MB;56IkU9;7u;=N==NQR;=`Do;5MB
;56IIJ5KLMG;5HkQm?5MBmIkWbYa===NQR;Uv;=R5!
IJ5KLMG;DC=NB;AT7u;T8=NB;Upp6=>;?5@AB=C5DC
u56U@=G56756?5@=Nb?5@AB=bk8PAqUQN_H=U?5
MBp56_J;5sIMB;56IfU78I==N5@
,5@AB=C5DCk8C=DCIr_=N;;5sIB8_Jkt?5@=Nb
;5A=UQm_=N`BT=UC;<MB;56INB;Upb?5@AB==N`D
8;^==5k8C5M;_=N;<8_JktMB;56IBT=UC;
D8;^==5k8BT=UC;KJN=QR;K78MjKJN;5krbA5Ap=
56KLMG;6=>;?5@AB=C5DCu56U>57e5=N`D8;bƒ;=<
.";jN;
EF
 
=X?5@AB=a={;5sIMB;56I;5J=5@N<5NBp=@KJU>57e5BT=
UC;8bUv;=R5L;B56_JBT=UC;?5MB<`
.";jN;

EO