THỰC TRẠNG ĐÁNH GIÁ TRỌNG YẾU VÀ RỦI RO KIỂM TOÁN TRONG KIỂM TOÁN BÁO CÁO TÀI CHÍNH DO A
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (438.18 KB, 35 trang )
!"
#
$%&
#
'()$&
#
*+
#
'(*,-
.
')/0
#
1!&
2
,1
3
$,-4$0
3
5*-&
#
'*,-')
4$0
3
5*-&
#
'
!"#$#%#$&
'
(#)#
*
&
+
*
'&
$
,
-
*
'
.
*
/
0/1
$
2
,
34
6
2
'75 88%0
#
''75 889
5
'+
*
'+,
.
*
*
/146
5.
*
-7
*
*
/
0'
*
+,
-
7
*
,
*
+
'
*
5.4
'+,
.
*
*
*
+,
*
.
*
48
.
.
*
,
8$/
58$/,
*
'+,
'.
'
-
,
9
+
'97
*
*
.
*
42
'
'+,
.
*
:
,
-
9
9
-
,
7
-
4 '-
'
+
'
-
+
*
+
*
7
'
'
+
'4
75 889
5+
7
'
-
*
'
'
*
+
'5
.
*
/1
'+'
";#$#%#$&
'
)##<
*
&
+
*
'&
$
,
-
'=
'.,
.9
">9?
*
:8
$
2
,
3
'
)#)#<-
-
5>,
*
/0%5-
.9
(,
*
'5
C«ng ty kiÓm to¸n vµ T vÊn5 ' 9
Auditing and
consulting company5-
a&c co44$+
*
,
*
%
'8
*
5@
'&
0'
5
5$
2
,
343
'
*
*
+
.
A
-
,
+'
5
,
5
.
B5
'
*
5
.
-
:
B
*
-
.
*
C-
-
'97.
'
B
*
0
-
,
5.
5
D'
-
.
*
'
B
*
5
'
-
'
B
*
,
*
B0
5
*
B
-
B
'
*
4
%
'
'
*
'
+'
,
'5
',
7
-
-
0'
0
'5
*
B
*
4
/
.
*
*
/15.
'+'5
''
'-
'+,
.
*
+'
*
/1+'
:'
*
'
'
+
'
-
+
*
+.
*
+'.
*
&$4
75 88:
50
:
.
!#$#%#%8$'
"##<5
'+,
.
*
9
'
:
,
*
*
-
4/,
/
0
'
*
+'
'
+
'
-
+
*
+
.
*
-7
*
9
-
EF
'
*
/
0-
E=4
*
58$/-
9
'EF
)"G$,
+
'
+'.
*
H-
E=
<G$+
'
-
+
*
+.
*
H5E=
G%
'
+
*
+
'-
+
*
+.
*
-
'
*
-
'
.
*
:
*
H-
E=5EF.
+'B
+,
'
+
'
-
+
*
+.
*
+'-
+'B
+,
.
*
'4
6
2
'75 88:%0
#
' 888
5
'A.,
'
-
I+J'
*
''.
*
7
'
'
-
.
*
I+J'
7
'
--
*
' ''
+'
-
B
*
,
9'
5
.
*
5
:
'-
+'
.
*
4
58$/
-
*
9
'
7
''+,
.
*
*
I+J'-
9
'+,
.
*
*
,
4$+'
'
5
7
'
7
A9
',
*
97
*
9
'
-
-
'
+
'
-
+
*
+.
*
+'.
*
&$4
1;
#
$'75 888
5.&
$
,
':
!/F
-
7
:
;/F5
''+,
.
*
'-
'
+,
.
*
B
.
.
5
'
+
'
-
+
*
+.
*
+'
7
:
*
+'B
+,
4
0
#
'<1;
#
$'75==>?
7
-
*
*
,
*
7
K000' '
*
(#%L&$'
)"#(#"")
*
&
+
*
' &
$
,
5 =
' .,
. 9
!")""(!9F
*
8
-
%
$
2
,
3
'
"##"")4$ '
*
MC«ng ty cæ phÇn KiÓm to¸n vµ
T vÊn4 $ ' 9
M Auditing and consulting joint stock
company5-
144
/
,
. ''
'
'
7
9
.
''
' '
*
M.
*
''
("".
'
'A
'
+'
,
7
-
'
7
"8$/-
-5+'
("NO,
+
-.
*
P
',
*
8$/9&
$
,
5'
;"N-
:
'
*
+
*
O+'
<>'
:
'
*
6
P5<N-
:
'$
,
7
:
'8$/
OP
'
'+,
40
7
'
'.+
*
'
7
8$/
*
*
+,
-
'
*
-
.
'
,
.94
'-
'
+
'
-
+
*
+.
*
+'.
*
&$
*
:
*
8$/
+,
5'
5
.'
*
:
*
' '-
*
4
'-
+
*
+''
.
*
'-
+
*
*
'
+'5 '
'
+
'
-
+
*
+.
*
+'.
*
&$
7
''
'
'97
*
8$/+'B
+,
.
*
4
F.
*
*
,
*
7
5
'
*
-7
.
K000+
4
9
-
'.,
.9:'
M
L
L
L
L
!
"
L
#
L
$
4
0-
5+'B
+,
+
*
*
,
5 '
7
'
,
*
%
*
'-
0
+'
.
*
9
'
,
9
-
5
':
*
9
.
'
*
+
'-
+
*
9
-
4
$+'
+'
5-
'
B
*
.
*
'
-
'
'.
*
+
B+
'5
:
9
-
*
*
.
*
-
-
5-
'
,
+
'
-
+
*
+
+
B+
'+'-
:
'
'.
*
5'
'
*
,
-
'.
*
',
+
*
+
+
'9
-
.
5.
*
*
/
04
!
"
#
!
$+QRM!&S6T$U$VL2W8XS2W0Y
%Z[MO>!4!P)!!!> \AMO>!4!P)!!>
*
*
2
0
:'
M
• %&
M
=
L&
0'7$
2
'$L
'
9
*
'
+
+
&=
'
-
'
*
4
@
=
L]'2
'%,
6
L
+
'8
*
&$-
8
*
B
A9
':
*
4
@"%;
2
A;
3
<(6
#
<B;
.
5&
#
/C1&
3
'D+
#
<1
3
&($'(&
#
'(&
2
;
.
$
@
=
L&
0'7$
$L
+
'
*
:
,
B
*
+
:
4
F
'-
*
)>--
"8$/
',
*
8$/B
'
:
*
*
''
-
-
&
,
B
*
+
:
4 '-
'
,
+
'
-
+
*
+.
*
'
9
+
*
'5
'-
8$/,
.'
+
'-
.
*
4
$%&
!
'(
!
'
!
(
)
!
!
*
*
!
'
!
+
(
+,
.
*
*
A9
'9
+
*
*
7
'
*
5
.
*
-
.
*
/
0C
'
-
-
9
'
7
'
*
5$ '
'
*
B
+',
7
-
'
'
5+
*
-
7
'.9
-
B
*
,
.
*
/
04
+,
.
*
'
)'
M
$&$%-&
.
' AEF
.
G40
#
(-&
.
<(!&
2
*($0
#
*40
#
<(6"')*,+
2
'(4$0
3
5*-&
#
'
%
'
+
*
+-
+
'
',
7
+
B+
'+'B
+,
.
*
:
+'.
.
5'
7+
-
.
-
:
*
5
'-
9'
*
.
*
7
*
9
'
*
:
'
'.
*
4 '
B+,
.
*
*
*
8
*
/
05G/:
*
'97
'
,
+
'
+'
.
*
&$^H
+
'
A
M
HI<%J'(5K<*,L')/M1*N')*(O
,
*
*
9
'
*
*
-
A
+
'
*
'
*
M6
+
595
*
'
*
48$/
7
-
-
:
*
*
G&
*
'
,
+
'
”
-
&$
*
' '
.
'4
$'
+
'58$/
7
,
*
+
'
*
M
K
+B
*
*
5 7 '
,
*
A
+
'
'.
*
.
4%
-
',
*
A
M
$,
*
B
M A_!NL>N
_"5!NL"5>N
`_"5!NL5>N
$+'
'
.
*
5+
*
'
*
+
*
-
'
-
8$/
-
,
*
*
A
+
'
4
_3OOAN6
+
P5ONKP5O`N$
*
'
*
PP
H&
#
<%$
.
'(56
#
<P&$G(&
.
5*;
#
$%&*,-')*;
3
')*(0
3
QR
$+'
M_<<NL;<N
S(F'B;
3
56
#
<*,-
.
')/0
#
1<(-<&
#
<4(-&
3
'51
.
<QR
K-
,
M ("N&
$
*
'-
'
M <"N&
$
*
-
9
M !"N&
'
M )<N&
H&
#
<%$
.
'(56
#
<P&$G(&
.
5<F
2
',&B1
#
**-&
#
'%$0
2
1<(+
3
'(QR
$+'
M._!NL>N
8
'
+
*
+
*
.
*
58$/ 9
-
'+,
.
*
-
.'
'
'
*
,
'
.
-
7
' '
-
2$8F0&.
'4
3
+
'
*
'
*
'
:
''
+
*
*
,
*
'
*
+,
*
B
'
7
'
+
'
'
+
*
B
*
B
,
8$/
*
A
+
'
:,
B
*
'
+
*
4
/,
9
+
'
-
'
+
3,
'
+
B
*
MK'
'
'
*
'
*
*
'-
'B
9
'
-
*
'
*
5.
'
+
+
'
*
'
*
+
'
-
*
'
*
7
97
+:
,
*
. '
,
O-,
9
P4
2
+
'
9'
7
7,
+
'
B
+
. '
5
+
'
9'
*
*
*
A
-
'+,
5
'
5+'
9,
+
'
. '
,
5.
8$/
A
&_N
K_.N
+
'
,
*
N
*
9-
*
'
*
5
'
-
9'
.
''
-
9
-
.'
*
,
4
7
'
*
A
:,
B'
7
*
*
,
*
4
0'
+5.A
+
'
*
58$/
*
9
-
+
'
*
'
*
,
'
+5,
+
+:
,
*
O
'-
'
+
'
-
+
*
+
.
*
7+
P5
-
B
*
9'
-
A
*
.
'4$+
'
.
'
,
*
*
,
+
'
*
42
-
9'
&$
*
A
*
.
*
,
7
'
*
A
+
'
*
4
/
A
+
'
-
B+
'
-
.
'.
*
4%
-
.
'
+
+
'
'.
5
+
'
.
&$
'B,
+
'
4
/
'
+
*
+.
*
:'
'
+
*
+.
*
5
'
+
*
+
'5'
2$8F0&
*
.
'-
'
+
*
+.
*
'
+
*
+
9
+
+
*
+.
*
5+
*
+
'
-
+
*
+.
*
7
A
4
$&$%-&
.
'A(6
.
<($0
.
'4$0
3
5*-&
#
'
.
*
.
:
*
+
'
,
8$/9
-
*
:
'
'.
*
-
-
+
.
-
&$
.
*
4
8
'
-
,
+'
-
,
*
&$58$/
*
*
'
A
*
'
+'B
+,
.
*
'
*
7
+
'
. '4/
'
*
*
8$/
*
:
'
,
*
5+
M
F
B
95,
+
*
7
'
7
'
*
,
*
C
$
*
'
B
95,
. '
,
*
*
*
A
+
'O. '
'.PC
$
*
'
. '
,
*
',
*
*
*
+
'
:
*
',
*
4
$+
'
-
. '
,
*
8$/
'
M
0
*
'
*
+
'
,
:
*
BO'
*
+'
B
*
,
PC
0
*
'
+
'
,
*
:
.
*
'
+
4
$+
'
.
*
:
5
7
':
'
,
*
'
-
. '
,
*
,
*
*
'
AA
4
0,
''+,
.
*
'-
B
-
'
+
'
5+
*
+.
*
+'B
+,
.
*
,
*
'
+'
-
/F
-
-
'
B
4
$&$%-&
.
'>A-&
2
'*(&
2
'(!&
2
<;')B;
#
B&
#
-<&
#
-4$0
3
5*-&
#
'
8$/+
.
*
,
-
&$
.
*
A
+
.,
+
'
40,
'
'-
+''
*
+
7
,
+
'
*
8$/+' '+'-
*
*
/F
7
'EF4
(6
.
<*$T'%&
#
'()$&
#
*,-
.
')/0
#
1!&
2
,1
3
$,-4$0
3
5*-&
#
'*,-')4$0
3
5
*-&
#
'U-*(V<($W'
,
'
!
(
!
+
Ka-WUb'9c+'/F-Wde.'Z^Yfg'
.hUb+X'b5gA9a'
*
597
*
9
'
9
'-
A
+
'
-W+^+.hU+'.hU&UU
WT4%
*
.
:
*
-
'.
*
.
*
/
0
'
+
'
+'.
*
&$4
8$/
*
&$-
-
7
'
+
:
*
'
'
+
'
9
+
*
,
7
+'
+
4%
.
'-
'
+
'
*
8$/
'
-
.
'-7
B
*
-
'4$8$/
'
+
'
. ',
*
9
-
.
B
*
,
,
+58$/
*
9
-
.
'
*
,
*
B
+
'
:
'
.
*
4
XY"
#
<D6"
.
')B&'%F
2
1!0
2
*,-
.
')/0
#
1
%
-
'205.
&%8$-
&82%8K5
7
'
+
:
*
'
'
+
'
5,
*
+
'
',
*
7
74$5
*
*
:
*
,
:,
*
'
5+'
. '+:
*
'
'
+
'
*
'
-
'.
'
,
*
*
,
+
'
*
8$/M
&
3
')P;
#
A&
#
'()$&
#
56
#
<*,-
.
')/0
#
1*;
3
')*(0
3
%;
#
$!"
#
$;')*/
(+
3
*$01 @;# *$02'
6
#
<*,-
.
')/0#1
=Z[ =\[ \[ Z=[ \=[
E"
.
$'(1F
.
'*,6"
#
<*(10# 9?>Z\?Z8>?8\Z # # #
>?8>8?]9
8
Z]?\]8?9
8
-&'(*(1 8:?]\ ?=\? =9 ]\]? Z?>\
?9]Z?Z\?:9
] # # #
;
3
')*&
2
$P&
3
'
? :8? ]?89=?>
9
Z?:]:?9 ?\=
8?>9>?=>?:=
>
?=ZZ?>=>? =
: # #
0
7
+,
:
*
+
5'
+
'58$/
7
,
*
+
'
*
4%
-
'205AA
G&
*
'U'U
+
'
V'hH58$/
6
+
+
'
*
4iA
&82%8K-
&%8$
,
*
+'
-
B'
*
5.
*
'<N
40"")5,
*
+
7
''j)N40'
+5
'
*
8$/5,
*
+
,
*
+&$4/,
-
58$/B
+
'
.
*
'209
+,
*
+
4$
5
+
'
)4)4;</0K
!;4>;4</0K4%
*
*
:
*
,
+
'58$/
>8>8]98
+
'
.
*
&$"")
*
'204$
*
'
+'
&$
*
'20
7
+
'
)4)4;</0K5
*
'
+&$
*
,
. '+
'
4
K
-
+
'
+'
*
'
*
58$/
7
:
+'
*
'
*
-
+:
'
,
*
-
:
*
+
'
.
*
*
+&$4
+
'
*
*
+'B
+,
.
*
58$/
+
:
'
'
'-
*
9
'
+
'
. '
4
&
3
')A&
#
'()$&
#
56
#
<*,-
.
')/0
#
1*;
3
')*(0
3
%;
#
$!"
#
$;')*/<;
3
G(F
2
'
(+
3
*$01 @;# *$02'
6
#
<*,-
.
')/0#1
=Z[ =\[ \[ Z=[ \=[
E"
.
$'(1F
.
'*,6"
#
<*(10# >? Z9?\Z]?]Z= # # # 99?\>>?8 =
?=9 ?::]?\
8
-&'(*(1 Z9?=:>?8] ?\ 9\=?99?\\9
? :=?9 ?]]
= # # #
;
3
')*&
2
$P&
3
'
=9?]>>?Z\ ?8
= Z?8>>?8\ \Z9?\:]?\99 ?8=>?=?:]Z # #
%
-
'
*
35AA
&
*
'
,
+
'
58$/
,
*
$
*
'
*
+
'
*
4iA
+&%8$5
8$/
+'.,
,
*
$
*
'
*
+'
+
'
*
5
+':,
.
*
'!"N
4$+'"")5,
*
7
''!)4(<N4
/,
-
58$/B
+
'
.
*
&$ '
*
39
+,
*
$
*
'
*
4$
5
+
'
!5))5>
/0K
5")5"5(;!/0K4%
*
*
:
*
+
'5k:Z 'Vl
3[W 'mX+n+o'p'.U8$/
Z?8>>?8\
+
'
.
*
&$"")
*
'
*
34
/
*
9
'
+
-
'
7
8$/+'-
'
*
'
-
5'
*
,
.
*
4$5
7
'+
'
+'
,
*
+
:
O 7P
-
9'
,
+
*
'
.
*
*
,
*
-
:
-
&=
-
7
'.
'
4
,
.
+
'
B
B
*
4/,
9
M-
*
' '
-
5-
'
+
'
,
*
*
' 'O-,
,
*
*
*
' '
&$P5'..
*
-
--
9
'
+
'
7
'
,
+
*
B
5. '
*
9
'
4,
-,
-
5
+
*
'
.
*
*
B
+
'
4
XH&
#
<%$
.
'(56
#
<P&$G(&
.
5*;
#
$%&*,-')*;
3
')*(0
3
K
-
+
'
:
A
58$/A
+'
*
'
*
-
+:
,
*
-
'4
%
-
'205
+'
*
'
*
]:::\:]5-
+:
'
,
*
!4;"(4(;</0K4%
-
'
*
35
+'
*
'
*
>: >::=5
+:
'
,
*
4)"!4<!(/0K4
XS(F'B;
3
6"
#
<D6"
.
')B&'%F
2
1!0
2
*,-
.
')/0
#
1<(-<&
#
<4(-&
3
'51
.
<
8$/
7
'9
-
+
'
A
-
'97
*
G/:
*
'97
'
+
'
+'.
*
&$H
*
'
*
:
*
':
-
+
'
.
*
M
&
3
')>AS(F'B;
3
6"
#
<D6"
.
')B&'%F
2
1!0
2
*,-
.
')/0
#
1<(-<&
#
<4(-&
3
'51
.
<
(-&
3
'51
.
< ;')*/ ;')*/<;
3
G(^'
K5,
;"4(""4"/0K )4<(>4(/0K
$
*
'-
'
<>4>))4!)!/0K (4)"(4>)"/0K
$
*
-
9
!;4"((4;!;/0K )4"!<4!(!/0K
'
!4>)4!"!/0K >4!!4;>/0K
$ 'o'58$/:Vpbq':l-r+d'XU
.sQ+&%8$-t:VU.sQ+&82%8K5
'/:sb'9cU'UT+d'X^tpb
q':l-r+d'Xq:VsUW.s+&%8$-W
&82%8K-Wpbq':l-r+d'XWq:V
m.sQp. 'su'.sQ+'+v+&UUW
T40-e5.XW.hU58$/vsV'qmu'
m.sQhU-ba:VW-bbq'Aw[OXmP
hrxm-W+y.X.hU4%rmmh9cb.Xe
. 'eqTf-bu'.sQ-Wum9cb.Xe. 'qT
f-b&UUWTq.hU-WmhW'+^+.hU4
,
'
!
(
(
-
!
)
,
'
!
(
(
((
Ban Gia
́
m đô
́
c
!
!
"
!
!
#
$
%&
!
'()
*
+!
"
,()
*
+!
- %+!
%
%
*
.
.
*
B
*
58$/:
A
+
*
+.
*
'
:
&$9
+
MB
*
'.
'5
''
*
9
'&$5B '
5.
*
'
5
'95'
*
&B
*
+
D-
*
9
+'
*
8$/4
C«ng ty HN
/
.9M""4">4<(<4)<;/0K4
&=
'20
8$/
'
-
'
B
*
,
-
.'
-
:
'
*
$
,
7
,
7
4
8
+
*
'%
'/
6'
'
%
8
94F
'-.
">'
5+'
5
'
'
,
.
M%
M"'
5+'
M"('
4
/
*
'
*
'20M
@"%;
2
A"<F
#
1*;
3
<(6
#
<(-&
.
*%;
.
');')*/
3 7
:
+
+'
*
,
'
B
*
4
0'
+58$/
AA
-
,
:
&%8$-
&82%8K
+
,
*
*
*
""-
"")
*
AA
B
*
5
'
595
-
,
,
:
'
*
,
*
B
""-
"")4
&
3
')ZAS(F'*+
#
<(P"B;
.
!&
2
_<;')*/
̉
F
2
1'75 1;
#
$4+
2
7')?)$&
3
5
F
[
̉
@E!`%^1*6')a'(b' =]?8Z\?]9 ? ]] ]?=9 ?8>?Z> :Z? =>? ]?Z: >]:
'()*+, -.-//01234 5.4613/616 70.41-05/6-8 9136(3.
''(:;<< 0233142053- 612641262.1 522/1/.45.2 42(60
'''(=>? 0/2/32.4/52 -14/.34/162 1563104042. 5.(/0
')(@>A<#B 44-/121263 53--2524026 5-5361.1/6/ //(-2
@E!`%^1*6U`$(b' 8 ]?\\>?]]9?Z> 88]?=]:?=:?\8 ]8? 8?9 ?Z: ]8Z
'(@>A<*C 4.1-./66564 156062./6.0/ 364105.3662 6-(40
4$Wsfnzt (5""5"(;5<! )5)!"5(;<5> ;5))"5(";5;;< ;>4
4$Wsfn- t !5<"5>"5;< !5)!5!5;< O(5)>5"""P L"4!"
''(:;<D>E /420546/1-2/ /2361/33.30. 505325.35/5 5(/4
'''(:
!
!
2553311-2.1 3//130/3.0 7050161-62368 9053(50
;
3
')<;
.
')*&
2
$P&
3
' ?=9?\>?9:?:=\ ? :8? ]?89=?> 9 Z>?89?Z>?]=] :
ỒỐ
cG(d$*,d >]?Z>=?\>:?>\Z ]?] ?:\=?=]8 \=?8=?\Z>?:89 >:\\
'(F!
G
1.41/6-46/34 1031/0//4432 023365022.4 4.(/4
''(F!
52141.2/2.. -133602.156 4-/--431-56 23(0-
'''(F!
3115143331 -2434.1226 75265/4/0428 943(40
)1;2'!;#'<(1
3
P"
3
(6
e
1 \\\?Z= ?:8=?9 89 ?Z=:?]=?>: :>?==Z?9\=?= ::
'(F ///4301133.4 314.235.4242 50--2./4-45 56.
''(:#
732/-4220/8 715.1./-//08 7505(021(44-8 5.13
'''(H!
71.4-01--0-68 72.12-650/48 240/0343/0 91.--0
;
3
')<;
.
')')1;2'!;#' ?=9?\>?9:?:=\ ? :8? ]?89=?> 9 Z>?89?Z>?]=] :
;
3
')U-&'(*(1 :=?:\]?9:9?:Z8 8:?]\ ?=\? =9 >:?=8>?9 :?Z9: \>Z
@
I
62-13.1/./ 6.006453.. 72161-/3./8 96(40
.
*
'
*
+
9 !!(5;>;5"! !!(5;>;5"! ====
=
#
00-6/6.50 00-6/6.50 1..(..
-&'(*(1*(1F2' :=?:\\?Z:9?:Z8 8:?>>Z?89?=\ >9?:Z9?\8?Z> \ :
$&
#
!;#'(&
2
')B&
#
' >\?Z9>?>8>?]> Z:?ZZ=?] >?= ]?8\]?> 8?\8 9Z9
>E"
.
$'(1F
.
');
.
G ?>Z? ] ?8: Z8?\8>?9\?=:8 ]?:98?Z =? Z> 99ZZ
Z-&'(*(1(-b*%f')*`$<(g'( Z?>::?]:?\8= Z? ]>?8:?Z:= Q 8>?Z::?Z>=R hZ:Z
9($G(+
#
*&
2
$<(+
#
'( >?]\>?:=8?]\= 9?=8]?]: ?: > ?> Z? 9 ?\>> 9]\
@JI#K<< 403562.0./ 2.366-1-14 1-.2.115.2 41(0/
:($G(+
#
B&
#
'(&
2
') \? > ? 8Z? 99 ]?]=\?=88?=] 8?9]:?8=Z?\]> ]=:9
]($G(+
#
C1&
3
'D+
#
U-&'(')($0
.
G =?=] ?>\?> ] 9?\>\?9:=?\=: 9?]:]?>?Z\8 >:Z
\Ec$'(1i'*j(-b*%f')4$'(
U-&'( Z?: Z?\=]?=:9 9?Z?Z9]?=\Z \=]?:9=?= 8 Z\8
3(@
:=?]=9?Z9: <><5;>5!"> <<5;5< \8:Z
1.(:
9?\9 ?:9: (<5!5<"> (<!5">5>< 88
E"
.
$'(1F
.
'4(&
#
< 9Z?\9>?\== Q]>?8:>? ==R Q \?\ :?8==R ]Z :
;
3
')D"
.
$'(1F
.
'*,"
#
<*(10# Z?::8?::=?\:9 9?>Z\?Z8>?8\Z :]\?\>>? = :8
>(10#*(1'(F
.
GU-&'(')($0
.
G = = =
G(&
3
$';
.
G
ZE"
.
$'(1F
.
'P&1*(10# Z?::8?::=?\:9 9?>Z\?Z8>?8\Z :]\?\>>? = :8
&
3
')9A&
3
')%&
#
'()$&
#
4(&
3
'7')*(&'(*-&
#
'<1
3
&;')*/
(+
3
*$01 "'!$
.
*+
#
'( 75== 75==>
48
*
'
;4!( <4)
48
*
'
'
4"< 4
)48
*
'
"4"( "4"
'
*
:
7
+
40"")
'.:
7
7
.
+
5+$8!G6
H-7
90
'. '
*
9
'
4
,
:
&$58$/
'20
B '
5
'+
*
'9-
+'"")
.
5.
*
'
*
''
5B '
. '48$/
'
.
*
'
'
*
'
5.
*
' ''
.
.
.:
.
*
4
$59 '
B
5''
-
-
+
'
''
B
&$
.
4%
97
.
*
'
&$
*
'
+
'
,
*
7
97
*
.
4
/,
.
*
*
*
:
*
,
+
'58$/
'
(
((
*
:
&$
.48$/
7
'
*
9
'
+
*
+.
*
'
*
.
*
*
+&$M
'
.5
*
5
*
595,
D
%
-
;')*/<;
3
G(F
2
'5
'
*
7
8$/+'2
'+
4$+':
58$/
'
*
AA
*
O
P+'
*
5:
.
5,
,
'.
9D
&
.
'
.
+
*
'5.
--
*
B
7
4$+'
*
.
+
*
'4%
*
*
*
'
'
B
*
,
,
*
'4
