PQA 2012 2013 Final

126
PROCEDURES FOR QUALITY AUDIT Student Edition - Authored to auditing standards effective in 2010 Not for audit use

Transcript of PQA 2012 2013 Final

  • PROCEDURES FOR QUALITY AUDIT Student Edition - Authored to auditing standards effective in 2010 Not for audit use

  • !"#$%&'"%()*#")+',-./0)1'&./)2343

    !"#$%&$'()*+,-.%&+/((((((!

    !"#$%&'()$"#&"*+$&*",&-$%).,&$",/5-.%6/)7,8%9 :6(%"/)5-.%6/)7,8%)#6);"#6/(

  • !"#$%&'"%()*#")+',-./0)1'&./)2343

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`$=#'%,'9)'.,)2$3'($=5319)2 7@?%3%+%#1S$D3%%)12`$?531)$=34,%3/$3'($C)2)10)2$$U$7)3($?.5)(+/) DU?%3%+%#1S$D3%%)12`$?531)$=34,%3/$3'($C)2)10)2$U$V#1F$H1#913::) D@?3/)2$3'($&'.#:)$ Z@H+1.532)2$3'($-*4)'2)2 X@?3/31,)2$3'($V39)2$$U$7)3($?.5)(+/) HU?3/31,)2$3'($V39)2$U$V#1F$H1#913::) H@C)/3%)($H31%,)2$ \@=#:4/,3'.)$E,%5$73E2$3'($C)9+/3%,#'2 C@P1,3/$[3/3'.) ?@])/)%)($%)2%2 P@1II%6&.D=/,)'%$V#1F$H1#913::) 844)'(,*$@=/,)'%$;13+($\+)2%,#''3,1) 844)'(,*$B=#'>,1:3%,#'$?.5)(+/) 844)'(,*$G?%3>>$&'()4)'()'.)$=#'>,1:3%,#' 844)'(,*$M62,'9$%5)$V#1F$#>$3'$8+(,%#12$-*4)1% 844)'(,*$N

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'"%()*#")+',-./0)1'&./)2343

    !"#$%&'()*$"&'+,-$'."'/%."$$&12'3$4$-5$%'6727

    C)%+1'$%#$,'()*L'.&%)/#)=D$%-)@%"(.#6

    @ =#4S$%5)$>,/)$>1#:$%5)$=]$%#$3$./,)'%$>#/()1A$62)$aDS$=#:4+%)1a$#1$%5)$.#4S$>+'.%,#'$,'$-*.)/$%#$(#$%5,2A$",0)$%5)$>,/)$3$'3:)$3441#41,3%)$%#$S#+1$./,)'%A

    B "#$%#$%5)$;1#'%25))%$3'($)'%)1$%5)$./,)'%$'3:)`$S)31$)'($3'($.+11)'.S "#$%#$>1#'%25))%

    G =#:4/)%)$%5)$H\82$E#1F$41#913::)$#'$2.1))'A?%31%$E,%5$%5)$4/3'','9$2).%,#' "#$%#$4/3'','9$

    M D#2%$#>$%5)$E#1F$41#913::)2$31)$D,.1#2#>%$-*.)/$?41)3(25))%2`$2#$S#+$.3'$3(($2+44#1%,'9$2.5)(+/)2$%#$%5,2$>,/)$YS$,'2)1%,'9$')E$E#1F25))%2A$P5)$8+(,%$H/3'','9$D):#13'(+:$3'($%5)$?,9',>,.3'%$D3%%)12$?.5)(+/)$31)$.#:4/)%)($,'$D,.1#2#>%$V#1(A

    N b#+$.3'$%3,/#1$%5)$%)2%2`$1):#0)$%)2%2$#1$3(($%)2%2$c+,%)$)32,/S`,>$S#+1$3+(,%$4/3'$1)c+,1)2A$?,:4/S$)(,%$%5)$.)//2$#1$,'2)1%$#1$()/)%)$%5)$3441#41,3%)$1#E2$#'$%5)$E#1F$41#913::)$241)3(25))%2A

    O 8//$#>$%5)$.)//2$3'($Y#*)2$.3'$Y)$)*43'()($,>$S#+$E3'%$%#$)'%)1$:#1)$()%3,/2$#1$.#::)'%2A$P5,2$E,//$41#Y3Y/S$Y)$').)2231S$,'$%5)$8+(,%$H/3'','9$D):#13'(+:$3'($%5)$?,9',>,.3'%$D3%%)12$2).%,#'A

    Q &>$S#+$()/)%)$3$%)2%`$S#+$:3S$E3'%$%#$:#0)$,%$%#$%5)$])/)%)($P)2%2$E#1F25))%$3%$%5)$)'($#>$%5)$E#1FY##FA$P5,2$E,//$)'2+1)$%53%$3$1).#1($#>$%5)2)$%)2%2$,2$F)4%$>#1$4#22,Y/)$,'./+2,#'$')*%$S)31A

    R b#+$.3'$41,'%$,'(,0,(+3/$439)2$32$S#+$9#$3/#'9$+2,'9$%5)$+2+3/$-*.)/$41,'%$>+'.%,#'2A$&>$S#+$E3'%$%#$41,'%$%5)$E5#/)$E#1F$41#913::)`$2)/).%$a>,/)a$>1#:$%5)$PDLQPHQXWKHQSULQWWKHQHQWLUHZRUNERRN

  • !JB5=HMJ=C);BJ)+M1N:EO)1MH:E))

    :7EJBHM5E:B7)$=531%)1)($8..#+'%3'%2$&1)/3'($,2$4/)32)($%#$,'%1#(+.)`$0%.'$,1%$2&3.%&41*()#5&61,)#`$3'$3+(,%$41#.)(+1)2$%##/F,%`$>#1$+2)$YS$#+1$:):Y)12A$$P5,2$ 4+Y/,.3%,#'$ 1)>/).%2$ %5)$ &'%)1'3%,#'3/$ ?%3'(31(2$ #'$ 8+(,%,'9$ K6',%)($ _,'9(#:$ d$ &1)/3'(L$ K&?82L$ 32$3(#4%)($ YS$ %5)$ 8+(,%,'9$ H13.%,.)2$ [#31($ K8H[LA$ ;+//$ %)*%$ #>$ %5)$ &?82$ K6_d&L$ ,2$ 303,/3Y/)$ >#1$ =531%)1)($8..#+'%3'%2$ &1)/3'($ :):Y)12$ %#$ 1)3($ #'$ =J8C&XP$ #'/,')$ 3%$ EEEA.531%)1)(3..#+'%3'%2A,)A$ =J8C&XP$#'/,')$,2$+4(3%)($Y,:#'%5/SA$J31($.#4,)2$#>$%5)$&?82$K6_d&L$31)$3/2#$303,/3Y/)$%#$4+1.532)$>1#:$=531%)1)($8..#+'%3'%2$&1)/3'(A$64(3%,'9`$1)0,2,#'2$3'($,:41#0):)'%2$31)$3/E3S2$Y),'9$:3()$%#$%5)$&?82$K6_d&L$3'($+2)12$25#+/($1)>)1$%#$5%%4eIIEEEA>1.A#19A+FI34YI$>#1$%5)$:#2%$1).)'%$+4(3%)$#'$):)19,'9$,22+)2A$$E#1$\+3/,%S$8+(,%$ ,2$ >#1$S#+A$&%$,2$/,F)/S$%53%$S#+$E,//$Y)$+2,'9$%5)$H1#.)(+1)2$>#1$\+3/,%S$8+(,%$>#1$2:3//$#1$:)(,+:$2,f)($./,)'%2$3'($%5)2)$ 41#.)(+1)2$ 530)$ Y))'$ E1,%%)'$ E,%5$ %5,2$ ,'$:,'(A$ 82$ 3$ 1)2+/%`$ 2#:)$ &?8$ 1)c+,1):)'%2`$ >#1$ )*3:4/)$%5#2)$()3/,'9$E,%5$/,2%)($.#:43',)2`$530)$'#%$Y))'$,'.#14#13%)($,'%#$%5,2$4+Y/,.3%,#'A$Z#1$530)$2#:)$&?82`$E5,.5$9)')13//S$(#$'#%$ %)'($ %#$Y)$1)/)03'%$ %#$ %5,2$2,f)$#>$./,)'%`$'3:)/S`$ &?8$BNW[`$P5)$3+(,%#12$ 1,95%$ 3'($(+%S$ %#$ 1)4#1%$ %#$ 1)9+/3%#12$ ,'$ %5)$ >,'3'.,3/$ 2).%#1g$ &?8$ OWW`$ ?4).,3/$ =#'2,()13%,#'2$ $ 8+(,%2$ #>$ "1#+4$;,'3'.,3/$ ?%3%):)'%2$ K&'./+(,'9$ %5)$V#1F$ #>$ =#:4#')'%$ 8+(,%#12Lg$ &?8$ O@W`$ 62,'9$ %5)$V#1F$ #>$ &'%)1'3/$8+(,%#12A$$b#+$25#+/($'#%)$ %53%$ %5)$ 41#.)(+1)2$ )'.342+/3%)$ %5)$F)S$41,'.,4/)2$#>$ %5)$ &?82$ K6_d&L$ %#$)'.#+139)$ %5)$3+(,%#1$ %#$()2,9'$3'$3+(,%$3441#3.5$3441#41,3%)$ %#$%5)$.,1.+:2%3'.)2$#>$ %5)$ ,'(,0,(+3/$3+(,%$322,9':)'%$%#$E5,.5$%5)S$31)$Y),'9$344/,)(A$P5)$:3%)1,3/$,2$41#0,()($>#1$S#+1$9)')13/$9+,(3'.)$3'($,%$,2$+4$%#$413.%,%,#')12$%#$:3F)$Y)2%$+2)$#>$ ,%$3'($%#$.311S$#+%$3+(,%2$ ,'$3..#1(3'.)$E,%5$%5)$&?82$K6_d&LA$P5)$+2)$#>$ %5)2)$3+(,%$41#913::)2$ ,2$ '#%$ 3$ 2+Y2%,%+%)$ >#1$ 3$ 41#4)1$ +'()12%3'(,'9$ #>`$ 3'($ 344/,.3%,#'$ #>`$ %5)$ 3+(,%,'9$ 2%3'(31(2$%5):2)/0)2A$$P#$+'()1%3F)$3'$3+(,%$,'$3..#1(3'.)$E,%5$&?82$K6_d&L$3+(,%$>,1:2$:+2%$>,12%$Y)$,'$.#:4/,3'.)`$#'$3$>,1:UE,()$Y32,2`$E,%5$ %5)$ &'%)1'3%,#'3/$ ?%3'(31($ #'$\+3/,%S$=#'%1#/$ K6',%)($ _,'9(#:$3'($ &1)/3'(L$ @`$ K&?\=@K6_d&LL$=1,5(+&"#$2+'$5" >$'" >(',/)$/3,($#+%$,'$3$%1,)($3'($%)2%)($:3'')1A$P5)$#1()1$,'$E5,.5$%5)$>,/)$,2$41)431)($%5#+95$,2$'#%$%5)$23:)$32$%5)$,'()*A$62)12$:+2%$.#'2,()1$>,12%$%5)$4/3'','9$2).%,#'$#>$%5)$>,/)$3'($.#:4/)%)$%53%$2).%,#'$Y)>#1)$%5)$3+(,%$>,)/(E#1F$.#::)'.)2A$ P5)$ 4/3'','9$ 2).%,#'$ ,2$ ,:4#1%3'%$ Y).3+2)$ ,%$ ,()'%,>,)2$ 1,2F$ 3'($ :3%)1,3/,%Sg$ 41#0,()2$2#:)$.5).F/,2%2$#>$E53%$,2$+2+3//S$1)c+,1)($3'($41#0,()2$3$:)3'2$#>$1).#1(,'9$%5)$4/3'','9$41#.)22A$$$V5)'$ %5)$ >,)/(E#1F$ .#::)'.)2`$ %5)$ 1):3,','9$ 2).%,#'2$ K3431%$ >1#:$2).%,#'$8L$ .3'$ Y)$ .#:4/)%)(`$2#:)$#')$3%$3$%,:)$3'($#%5)12$2,:+/%3')#+2/SA$P5)$#1()1$,'$E5,.5$%5#2)$2).%,#'2$31)$.#:4/)%)($E,//$Y)$()%)1:,')($YS$%5)$431%,.+/31$322,9':)'%A$&%$E#+/($Y)$.#::#'$#'$2:3//$322,9':)'%2$%#$.#:4/)%)$%5)$Y3'F$2).%,#'$>,12%`$ >#//#E)($YS$%5)$23/)2$3'($4+1.532)2$2).%,#'2`$ %5)'$%5)$#%5)1$.#'%1#/$3..#+'%$31)32$2+.5$32$43S1#//$3'($$ %5)$ 322,9':)'%A$ &%$ ,2$ %5)$ ./#2,'9$ 2%39)2$ E5,.5$ 3%%13.%$ :+.5$ 1,2F$ #>$ )11#1$ YS$.#::,22,#'$#1$#:,22,#'A$]+)$.31)$3'($3%%)'%,#'$,'$./#2,'9$(#E'$3$>,/)$,2$1)c+,1)(A$$H.($-,.8%"$$?))$%5)$-'($62)1$7,.)'.)$891)):)'%A$$h$=531%)1)($8..#+'%3'%2$&1)/3'($$=531%)1)($8..#+'%3'%2$ &1)/3'($ ,2$ %5)$#4)13%,#'3/$'3:)$#>$ %5)$ &'2%,%+%)$#>$=531%)1)($8..#+'%3'%2$ ,'$&1)/3'(A$

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 829212'3$4$-5$%'6727

    :*;"$%E31)`$%5)$(3%3$2+44/,)($E,%5$,%`$%5)$ 322#.,3%)($ :)(,3`$ 41,'%)($ :3%)1,3/2$ 3'($ 3'S$ (#.+:)'%3%LRQ LQFOXGLQJ HOHFWURQLF GRFXPHQWDWLRQ WKH H#$'8%6/,/.#6WRJHWKHUWKH!'F-.$,/.#6)@$ LJ17E)17H)C5B!=)B;)N:5=75=)

    @A@$ &'$.#'2,()13%,#'$#>$S#+1$#'9#,'9$43S:)'%$#>$%5)$/,.)'.)$>))$KE5,.5$,'./+()2$%5)$,',%,3/$4+1.532)$41,.)$#>$%5)$4+Y/,.3%,#'$3'($%5)$2+Y2)c+)'%$3''+3/$/,.)'.)$>))L$3'($,'$.#'2,()13%,#'$#>$S#+$391)),'9$%#$3Y,()$YS$%5)$%)1:2$#>$%5,2$7,.)'.)`$%5)$&'2%,%+%)$5)1)YS$ 913'%2$ %#$ S#+$ 3$ /,:,%)(`$ '#'U)*./+2,0)`$ '#'U%13'2>)13Y/)`$ 1)0#.3Y/)$ /,.)'.)$ %#$ +2)$ %5)$ H+Y/,.3%,#'$ >#1$ S#+1$ #E'$,'%)1'3/$Y+2,')22$4+14#2)2$#'/S$,'$3..#1(3'.)$E,%5$%5)$%)1:2$#>$%5,2$7,.)'.)A$$

    @AB$ 8//$,'%)//).%+3/$41#4)1%S$1,95%2$,'$%5)$H+Y/,.3%,#'$253//$Y)$3'($3%$3//$%,:)2$3'($>#1$3//$4+14#2)2$1):3,'$0)2%)($,'$%5)$&'2%,%+%)A$$C,2F$,'$%5)$H+Y/,.3%,#'$253//$4322$%#$%5)$7,.)'2))$32$2##'$32$S#+$#4)'$%5)$H+Y/,.3%,#'A$b#+$3.F'#E/)(9)$3'($391))$%53%$S#+$31)$9)%%,'9$3$/,.)'.)$%#$+2)$%5)$3XEOLFDWLRQDVLVDQGWKDWWKH,QVWLWXWHLVXQGHUQRREOLJDWLRQWRSURYLGHDQ\XSJUDGHV+4(3%)2`$>,*)2`$43%.5)2$#1$3'S$2+44#1%$#1$:3,'%)'3'.)$2)10,.)2$>#1$%5)$H+Y/,.3%,#'A$$

    @AG$ [b$[C-8_&Z"$PJ-$?-87$XZ$PJ-$=]$H8=_8"&Z"`$bX6$8"C--$PX$[-$[X6Z]$[b$PJ-$P-CD?$X;$PJ&?$7&=-Z=-$VJ&=J$V&77$[&Z]$bX6$8Z]$8Zb$XPJ-C$6?-C?$X;$PJ&?$H6[7&=8P&XZA$&;$bX6$]X$ZXP$8"C--$PX$PJ-$P-CD?$X;$ PJ&?$ 7&=-Z=-`$ PJ-$ &Z?P&P6P-$ &?$ 6ZV&77&Z"$ PX$ 7&=-Z?-$ PJ-$ H6[7&=8P&XZ$ PX$ bX6$ 8Z]$ bX6$ D6?P$C-P6CZ$ PJ-$ H6[7&=8P&XZ$ PX"-PJ-C$ V&PJ$ 877$ 8==XDH8Zb&Z"$ ]X=6D-ZP8P&XZ`$ V&PJ$ PJ-$ ?-87$6Z[CX_-Z$8Z]$ PJ-$=]$H8=_8"&Z"$6ZXH-Z-]`$ PX$ PJ-$ &Z?P&P6P-$V&PJ&Z$?-)22,#'3/$3(0,.)A$&%$25#+/(`$3..#1(,'9/S`$'#%$Y)$1)/,)($+4#'$32$ 2+.5A$V5,/)$ )0)1S$ .31)$ 532$ Y))'$ %3F)'$ YS$ %5)$ &'2%,%+%)$ ,'$ %5)$ 41)4313%,#'$ #>$ %5,2$ H+Y/,.3%,#'`$ %5)$ &'2%,%+%)$ (#)2$ '#%$9+313'%))$%5)$3..+13.S$#1$0)13.,%S$#>$3'S$,'>#1:3%,#'$#1$#4,',#'`$#1$%5)$3441#41,3%)')22`$2+,%3Y,/,%S$#1$344/,.3Y,/,%S$#>$3'S$413.%,.)$#1$41#.)(+1)$.#'%3,')($%5)1),'A$Z),%5)1$%5)$4+Y/,25)1$'#1$%5)$&'2%,%+%)$253//$Y)$/,3Y/)$>#1$3'S$(3:39)$#1$).#'#:,.$/#22`$ E5)%5)1$ 31,2,'9$ >1#:$ %5)$ ')9/,9)'.)`$ Y1)3.5$ #>$ .#'%13.%$ #1$ #%5)1E,2)$ #>$ %5)$ &'2%,%+%)`$ ,%2$ ):4/#S))2`$ 2)103'%2$ #1$39)'%2`$#1$#>$%5)$3+%5#12$E5#$.#'%1,Y+%)($%#$%5)$%)*%A$

    BAB$ P5)$&'2%,%+%)`$253//$'#%$Y)$/,3Y/)$>#1$(3:39)$#1$/#22$#..32,#')($YS$3.%,#'2$YS$S#+$#1$YS$3'S$%5,1($431%S`$,'$1)/,3'.)$+4#'$ %5)$H+Y/,.3%,#'`$E5,.5$1)2+/%$,'$/#22)2$,'.+11)($),%5)1$YS$S#+`$%5#2)$>#1$E5#:$S#+$3.%$32$39)'%2`$%5#2)$E5#$1)/S$+4#'$S#+$>#1$3(0,.)`$#1$3'S$%5,1($431%S`$#1$>#1$3'S$Y1)3.5$#>$.#'%13.%$YS$%5)$&'2%,%+%)$,'$1)24).%$#>$3'S$,'3..+13%)`$:,2%3F)'$#1$')9/,9)'%$:,22%3%):)'%$#1$#:,22,#'$.#'%3,')($,'$%5,2$H+Y/,.3%,#'A$$

    BAG$ 8//$ +2)$ YS$ S#+$ #>$ %5,2$ H+Y/,.3%,#'$ 3'(I#1$ %5)$ .#'%)'%$ ,'$ %5)$ H+Y/,.3%,#'$ ,2$ 3%$ S#+1$ #E'$ 1,2FA$ b#+$ 322+:)$ .#:4/)%)$1)24#'2,Y,/,%S$>#1$3//$1,2F$#>$ /#22$1)2+/%,'9$>1#:$S#+1$+2)$#>$#1$1)>)11,'9$%#$#1$1)/S,'9$#'$3'S$,'>#1:3%,#'$#Y%3,')($>1#:$S#+1$+2)$#>$%5,2$H+Y/,.3%,#'A$b#+$391))$%53%$%5)$&'2%,%+%)$E,//$'#%$Y)$/,3Y/)$>#1$(3:39)2$31,2,'9$#+%$#>$S#+1$+2)$#1$S#+1$,'3Y,/,%S$%#$+2)$%5,2$H+Y/,.3%,#'$3'($S#+$5)1)YS$E3,0)$3'S$3'($3//$./3,:2$E,%5$1)24).%$%5)1)%#$E5)%5)1$Y32)($#'$.#'%13.%`$%#1%$#1$#%5)1$91#+'(2A$$

    G$ /,&(16((681'(57$.,7LC)

    GA@$ -*.)4%$32$)*41)22/S$2)%$#+%$,'$%5,2$7,.)'.)$#1$32$4)1:,%%)($YS$344/,.3Y/)$/3E`$S#+$+'()1%3F)$'#%$%#e$$

    K3L$ +2)$ %5)$ H+Y/,.3%,#'$ #%5)1$ %53'$ ,'$ 3..#1(3'.)$ E,%5$ %5)$ %)1:2$ #>$ %5,2$ 7,.)'.)$ 3'(I#1$ +2)$ #>$ %5)$ H+Y/,.3%,#'$ >#1$ 3$4+14#2)$>#1$E5,.5$,%$E32$'#%$()2,9')(g$$

    KYL$ 4)1:,%$#%5)1$,'(,0,(+3/2$%#$+2)$%5)$H+Y/,.3%,#'$)*.)4%$+'()1$%5)$%)1:2$/,2%)($3Y#0)g$

    K.L$ :3F)$3'S$ %13'2/3%,#'`$:#(,>,.3%,#'`$3(34%3%,#'`$3113'9):)'%$#1$3'S$#%5)1$3/%)13%,#'$#>$3//$#1$431%$#>$ %5)$H+Y/,.3%,#'$K230)$E5)1)$2+.5$3:)'(:)'%2$31)$1)c+,1)($%#$)'3Y/)$S#+$%#$.311S$#+%$3+(,%2Lg$

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'112'3$4$-5$%'6727

    T1EE=JC);BJZ1JH)5Y=5QN:CE C)%+1'$%#$&'()*

    Z#%)e $$V5)1)$').)2231S$4/)32)$+2)$3$2)4313%)$.1#22U1)>)1)'.)($2.5)(+/)A

    T,//%"@ [1,)>/S$'#%)$3'S$.53'9)2$,'$%5)$./,)'%i2$3.%,0,%,)2$

    #1$41#.)(+1)2$E5,.5$530)$31,2)'$%5,2$S)31$3'($31)$)*4).%)($%#$1).+1$')*%$S)31A

    B &()'%,>S$+'').)2231S$2.5)(+/)2$3'(I#1$%)2%2$E5,.5$25#+/($'#%$Y)$1)4)3%)($3'($:31F$%5):$./)31/S$32$'#%$1)c+,1)($')*%$S)31A

    G V,%5$5,'(2,95%`$,()'%,>S$3'S$#%5)1$.53'9)2$,'$#+1$3+(,%$#1$3..#+'%2$41)4313%,#'$3441#3.5$E5,.5$E#+/($530)$:3()$%5)$322,9':)'%$:#1)$.#2%$)>>).%,0)A

    M X%5)1$4#,'%2$>#1E31($>1#:$%5,2$3+(,%e

    N P#$Y)$.#:4/)%)($YS$3+(,%#1

    O P#$Y)$.#:4/)%)($YS$3+(,%#1

    Q P#$Y)$.#:4/)%)($YS$3+(,%#1

    8..#+'%3'%$,'$.5319)e$$$?,9')(

    ]3%)

    C)0,)E)1e$$$$?,9')(

    ]3%)

    &$.#'2,()1$%53%$&$530)$'#%)($3//$.53'9)2$3'($:3%%)12$1)/)03'%$%#$')*%$S)31$3'($,()'%,>,)($3//$31)32$E5)1)$E)$530)$(#')$+'').)2231S$E#1F$#1$.#+/($3441#3.5$%5)$E#1F$,'$3$:#1)$)>>,.,)'%$E3SA

    @@I@WIBW@W$$H39)$$T

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'A12'3$4$-5$%'6727:7H=!=7H=7E)!1JE7=J?YBE);:N=)J=[:=Z=6G,G%8%6/)+',-./0)5#6/"#-)J%@.%K)\)=+5J C)%+1'$%#$&'()*

    @A!!!!!!!$

    BA!!!!!!!$

    GA!!!!!!!$

    MA!!!!!!!$

    NA!!!!!!!$

    OA!!!!!!!$

    QA!!!!!!!$

    P5)$#Yj).%,0)2$#>$%5)$1)0,)E$8,0$,'./+()$%5)$>#//#E,'9e$KP5)$5#%$>,/)$K,22+)2L$1)0,)E$431%')1$25#+/($,()'%,>S$E5,.5$#Yj).%,0)2$31)$1)/)03'%$%#$%5)$24).,>,.$)'939):)'%AL

    P#$322)22$%5)$1)2+/%2$#>$%5)$3+(,%$E#1F$3'($%5)$3441#41,3%)')22$#>$%5)$F)S$j+(9):)'%2$:3()`$431%,.+/31/S$,'$5,95$1,2F$31)32AP#$.#'2,()1$%5)$2,9',>,.3'.)$3'($3441#41,3%)')22$#>$%5)$E1,%%)'$1)41)2)'%3%,#'2$K2).%,#'$8RL`$,'./+(,'9$1)41)2)'%3%,#'2$#>$3'S$4#%)'%,3/$.53'9)2$%#$%5)$>,'3'.,3/$2%3%):)'%2$#>$E5,.5$%5)$>,1:$,2$3E31)$Y+%$E5,.5$%5)$:3'39):)'%$#>$%5)$3+(,%)($)'%,%S$532$()./,')($%#$:3F)A

    P#$.#'>,1:$%53%$3//$:3%%)12$E5,.5$:3S$1)32#'3Y/S$Y)$j+(9)($YS$%5)$3+(,%#12$%#$Y)$,:4#1%3'%$3'($1)/)03'%$%#$:3'39):)'%$#1$%5#2)$.5319)($E,%5$9#0)1'3'.)$K2).%,#'$8QL`$,()'%,>,)($(+1,'9$%5)$.#+12)$#>$%5)$3+(,%`$530)$Y))'$.#'2,()1)($>#1$1)4#1%,'9$%#$%5)$Y#31($#>$(,1).%#12$3'(I#1$%5)$3+(,%$.#::,%%))$K#1$%5),1$)c+,03/)'%2LA7RFRQILUPWKHDSSURSULDWHQHVVRIWKHGUDIWDXGLWRUVUHSRUW

    P#$.#'>,1:$%5)$#Yj).%,0,%S$#>$%5)$3+(,%$)'939):)'%$431%')1$3'($F)S$3+(,%$2%3>>$3'($%5)$,'()4)'()'.)$#>$%5)$>,1:$YS$1)0,)E,'9$%5)$>3.%#12$WKDWFRXOGEHSHUFHLYHGDVWKUHDWHQLQJHLWKHUWKHDXGLWWHDPVREMHFWLYLW\#1$%5)$,'()4)'()'.)$#>$%5)$>,1:A

    !!!!!!!!!;#1$'#'U/,2%)($.#:43'S$3+(,%$322,9':)'%2$E5)1)$3+(,%$1,2F$,2$)03/+3%)($32$2+.5$%53%$1)c+,1)2$3$5#%$>,/)$K,22+)2L$1)0,)E$,'$3..#1(3'.)$E,%5$%5)$>,1:2$,'%)1'3/$41#.)(+1)2$,'$1)/3%,#'$%#$)'939):)'%$c+3/,%S$.#'%1#/$1)0,)E2gK&?\=@L$8.,RUDVDFRQVHTXHQFHRIWKHLGHQWLILFDWLRQRIDWKUHDWWRWKHILUPV#Yj).%,0,%S$#1$,'()4)'()'.)$,%$,2$.#'2,()1)($%53%$3$').)2231S$23>)9+31($393,'2%$%53%$%51)3%$E#+/($Y)$3$5#%$>,/)$K,22+)2L$1)0,)EA$K8H[$-%5,.3/$?%3'(31(2L$

    !!!!!!!!!;#1$)0)1S$/,2%)($.#:43'S$3+(,%$322,9':)'%g$#1

    P5)$>#//#E,'9$:+2%$530)$3'$,'()4)'()'%$431%')1I5#%$>,/)$K,22+)2L$1)0,)E`$Y)>#1)$%5)$3+(,%$1)4#1%$,2$2,9')($YS$%5)$3+(,%$)'939):)'%$431%')1e

    P#$322)22$%5)$4/3'','9$41#.)22$K2).%,#'$[L$,'./+(,'9$%5)$,()'%,>,.3%,#'$#>$%5)$F)S$.#:4#')'%2$#>$3+(,%$1,2F$,()'%,>,)($YS$%5)$3+(,%$%)3:$3'($%5)$3()c+3.S$#>$%5)$4/3'')($1)24#'2)2$%#$%5#2)$1,2F2A

    P#$322)22$%5)$c+3/,%S$#>$%5)$3+(,%A

    ;#1$'#'U/,2%)($.#:43',)2$,%$25#+/($Y)$'#%)($%53%$,%$:3S$3%$%,:)2$Y)$3441#41,3%)$%#$530)$3'$,'()4)'()'%$1)0,)E$#>$F)S$,22+)2$K5#%$,22+)2L$13%5)1$%53'$3$E5#/)$>,/)$1)0,)EA$$P5)$/)0)/$#>$1)0,)E$1)c+,1)($25#+/($Y)$()%)1:,')($,'$3..#1(3'.)$E,%5$%5)$/)0)/$#>$1,2F$#1$%51)3%$,()'%,>,)(A

    @@I@WIBW@W$$H39)$$@W

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'A12'3$4$-5$%'6727:7H=!=7H=7E)!1JE7=J?YBE);:N=)J=[:=Z:6&%I%6&%6/)!,"/6%"?Y#/);.-%)P:CCM=CS)J%@.%K)7#/%(

    7# T,//%"),".(.6G 5-%,",6$% 5-%,"%&)F0

    H,/%

    @

    B

    G

    M

    N

    5B75NMC:B7C)B;):7H=!=7H=7E)!1JE7=J?YBE);:N=)P:CCM=CS)J=[:=Z

    K,L

    K,,L

    K,,,L

    K,0L

    K0L

    ?,9')(

    ]3%)$

    Z3:)$$$$

    &$.#'>,1:$%53%e$

    &$3:$23%,2>,)($%53%$%5)$#Yj).%,0)2$2)%$#+%$3Y#0)`$%53%$31)$1)/)03'%$%#$%5,2$,'()4)'()'%$431%')1I5#%$>,/)$K,22+)2L$1)0,)E`$530)$Y))'$3.5,)0)(A

    &$3:$3'$,'()4)'()'%$431%')1I5#%$>,/)$K,22+)2L$1)0,)E)1$530,'9$2+>>,.,)'%$)*4)1,)'.)$3'($3+%5#1,%S$%#$>+/>,/$%5)$1#/)$#>$,'()4)'()'%$1)0,)E$431%')1g

    &$530)$'#%$Y))'$)'939)($,'$%5)$4)1>#1:3'.)$#>$%5)$3+(,%$#1$%5)$41#0,2,#'$#>$#%5)1$2)10,.)2$#1$E,%5$3'S$#%5)1$1)24#'2,Y,/,%,)2$>#1$%5)$3+(,%)($)'%,%S$#1$3'S$)'%,%S$E,%5,'$%5)$23:)$91#+4$#>$)'%,%,)2g

    &$.#'>,1:$%53%$&$530)$'#%$.311,)($#+%$%5,2$,'()4)'()'%$431%')1I5#%$>,/)$K,22+)2L$1)0,)E$>#1$:#1)$%53'$>,0)$.#'2).+%,0)$S)312g

    &$530)`$32$3$:,',:+:`$1)0,)E)($%5)$H/3'','9$D):#13'(+:`$%5)$0DWWHUVIRU$WWHQWLRQRI3DUWQHUWKHFOLHQWV)LQDQFLDO6WDWHPHQWVDQG%5)$41#4#2)($8+(,%$C)4#1%g

    @@I@WIBW@W$$H39)$$@@

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'B9212'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3

    :6./.,-( H,/%

    !"%I,"%&)F09$8',7&203/(7,21$XGLW3DUWQHUV&RQFOXVLRQ J%@.%K%&)F09

    C)%+1'$%#$&'()*

    1'&./)!"#G",88%C$,.3'%$D3%%)12$3'($(#.+:)'%)($:S$.#'./+2,#'2A

    B!!$ &$530)$.5).F)($#1$.#:4/)%)($%5)$;,/)$=#:4/)%,#'$=5).F/,2%AG &$.#'>,1:$%53%$%5)$1)/)03'%$)%5,.3/$1)c+,1):)'%2`$,'./+(,'9$%5#2)$4)1%3,','9$

    %#$,'()4)'()'.)$1)/3%,'9$%#$>,'3'.,3/$2%3%):)'%2$530)$Y))'$.#:4/,)($E,%5$3'($'#$,22+)2$3>>).%,'9$%5)2)$530)$31,2)'$(+1,'9$%5)$3+(,%$%53%$E)1)$'#%$3((1)22)($#'$3..)4%,'9$%5)$3+(,%$&?8K6_d&LBWWK@ML$-?K@LKMRL

    M P5)$3+(,%$532$Y))'$4/3'')($3'($.311,)($#+%$E,%5$3441#41,3%)$41#>)22,#'3/$2.)4%,.,2:$3'($,'$3..#1(3'.)$E,%5$3//$&?82A$&?8K6_d&LBWWK@NLK@RLKBBL

    N &$.#'>,1:$%53%$&$530)$'#%$Y))'$32F)($%#$1)(+.)$#1$.53'9)$%5)$2.#4)$#>$%5)$3+(,%$E5,/)$,%$532$Y))'$,'$41#91)22A$$K&>$%5,2$.#'>,1:3%,#'$,2$'#%$4#22,Y/)$1)>)1$%#$E5)1)$%5)$.#'2,()13%,#'2$31,2,'9$>1#:$%5)$1)c+)2%$%#$1)(+.)$#1$.53'9)$%5)$3+(,%$2.#4)$530)$Y))'$1).#1()(LA$$&?8K6_d&LB@WK@MLK@NLK@OLK@QL

    O &$3.F'#E/)(9)$:S$1)24#'2,Y,/,%S$>#1$%5)$#0)13//$c+3/,%S$#>$%5,2$3+(,%$322,9':)'%A$&?8K6_d&LBBWKRL

    Q 8441#41,3%)$:)32+1)2$530)$Y))'$%3F)'$%#$)'2+1)$%53%$%5)$:):Y)12$#>$%5)$)'939):)'%$%)3:$530)$.#:4/,)($E,%5$%5)$1)c+,1):)'%2$#>$%5)$8H[$(WKLFDO6WDQGDUGVDQGWKH&KDUWHUHG$FFRXQWDQWV,UHODQGVHWKLFDO9+,()/,')2A$&?8$K6_d&LBBWKTLK@WL&$530)eK,L$#Y%3,')($3'($1).#1()($1)/)03'%$,'>#1:3%,#'$>1#:$%5)$>,1:$3'(`$E5)1)$344/,.3Y/)`$')%E#1F$>,1:2`$%#$,()'%,>S$3'($)03/+3%)$.,1.+:2%3'.)2$3'($1)/3%,#'25,42$%53%$.1)3%)$%51)3%2$%#$,'()4)'()'.)g

    K,,L$1).#1()($:S$)03/+3%,#'$#>$,'>#1:3%,#'$#'$,()'%,>,)($Y1)3.5)2`$,>$3'S`$#>$%5)$>,1:i2$,'()4)'()'.)$4#/,.,)2$3'($41#.)(+1)2$%#$()%)1:,')$E5)%5)1$%5)S$.1)3%)$3$%51)3%$%#$,'()4)'()'.)$>#1$%5)$3+(,%$)'939):)'%g

    K,,,L$1).#1()($%5)$3.%,#'$%3F)'$%#$)/,:,'3%)$2+.5$%51)3%2$#1$1)(+.)$%5):$%#$3'$3..)4%3Y/)$/)0)/$YS$344/S,'9$23>)9+31(2g$3'(K,0L$41#:4%/S$1)4#1%)($%#$%5)$>,1:$3'S$>3,/+1)$%#$1)2#/0)$%5)$:3%%)1$>#1$3441#41,3%)$3.%,#'A$&?8K6_d&LBBWK@@L

    &$.#'./+()$%53%$&$3'($:S$>,1:$530)$.#:4/,)($E,%5$%5)$8H[$-%5,.3/$6WDQGDUGVDQGWKH&KDUWHUHG$FFRXQWDQWV,UHODQGVHWKLFDOJXLGHOLQHVLQ1)24).%$#>$%5,2$3+(,%$)'939):)'%A$$&?8K6_d&LBBWK@BL

    T &$.#'>,1:$%53%$&$530)$'#%$#Y%3,')($,'>#1:3%,#'$%53%$E#+/($530)$.3+2)($%5)$>,1:$%#$()./,')$%5)$3+(,%$)'939):)'%$,>$%53%$,'>#1:3%,#'$53($Y))'$303,/3Y/)$)31/,)1A$&?8K6_d&LBBWK@GL

    @W &$.#'>,1:$%53%$%5)$3+(,%$>,/)$532$Y))'$1)0,)E)($,'$3..#1(3'.)$E,%5$%5)$>,1:i2$4#/,.,)2$3'($41#.)(+1)2$3'($3:$23%,2>,)($%53%$2+>>,.,)'%$3441#41,3%)$3+(,%$)0,()'.)$532$Y))'$#Y%3,')($%#$2+44#1%$%5)$.#'./+2,#'2$1)3.5)($3'($>#1$%5)$3+(,%#12$1)4#1%$%#$Y)$,22+)(A$&?8K6_d&LBBWK@OLK@QL$&?8K6_d&LNWWKOL

    @@ &$3:$23%,2>,)($%53%$&$3'($:):Y)12$#>$%5)$)'939):)'%$%)3:$530)$+'()1%3F)'$3441#41,3%)$.#'2+/%3%,#'$(+1,'9$%5)$.#+12)$#>$%5)$)'939):)'%`$Y#%5$E,%5,'$%5)$)'939):)'%$%)3:$3'($Y)%E))'$%5)$)'939):)'%$%)3:$3'($#%5)12$3%$%5)$3441#41,3%)$/)0)/$E,%5,'$#1$#+%2,()$%5)$>,1:`$%53%$2+.5$.#'2+/%3%,#'2$530)$Y))'$(#.+:)'%)($3'($%5)$391))($3.%,#'2$530)$Y))'$,:4/):)'%)($3..#1(,'9/SA$&?8K6_d&LBBWK@RL

    R

    @@I@WIBW@W$$H39)$$@B

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'B9212'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3

    :6./.,-( H,/%

    !"%I,"%&)F09$8',7&203/(7,21$XGLW3DUWQHUV&RQFOXVLRQ J%@.%K%&)F09

    C)%+1'$%#$&'()*

    1'&./)!"#G",88%C$$344#,'%)(`$(+1,'9$%5)$.#+12)$#>$%5)$3+(,%$3'($%5)$)'939):)'%$c+3/,%S$.#'%1#/$1)0,)E`$,>$3441#41,3%)`$532$Y))'$.#:4/)%)($&?8K6_d&LBBWKBWLKBNL

    8M

    @G V5)1)$(,>>)1)'.)2$#>$#4,',#'$31#2)$E,%5,'$%5)$)'939):)'%$%)3:`$E,%5$%5#2)$.#'2+/%)($3'(`$E5)1)$344/,.3Y/)`$Y)%E))'$%5)$)'939):)'%$431%')1$3'($%5)$)'939):)'%$c+3/,%S$.#'%1#/$1)0,)E)1$K,'()4)'()'%I5#%$>,/)$K,22+)2L$1)0,)E$431%')1L`$%5)$)'939):)'%$%)3:$>#//#E)($%5)$>,1:i2$4#/,.,)2$3'($41#.)(+1)2$>#1$(#.+:)'%,'9`$()3/,'9$E,%5$3'($1)2#/0,'9$(,>>)1)'.)2$#>$#4,',#'A$&?8$K6_d@LBBWKBBL

    @M &$530)$.#'2,()1)($%E#$E3S$.#::+',.3%,#'$Y)%E))'$%5)$3+(,%#1$3'($%5#2)$.5319)($E,%5$9#0)1'3'.)$3'($&$.#'>,1:$%5,2$532$Y))'$3()c+3%)$>#1$3'$)>>).%,0)$3+(,%$#1`$,>$,%$532$'#%`$&$530)$(#.+:)'%)($%5)$3441#41,3%)$3.%,#'2$%3F)'$3'($13,2)($3$4#,'%$.311,)($>#1E31($32$3441#41,3%)A

    8Q

    @N &$530)$.#'2+/%)($E,%5$%5)$-%5,.2$H31%')1$K32$3441#41,3%)L$3'($1).#1()($%5)$(,2.+22,#'2$3'($.#'./+2,#'2$(13E'A$-?@KMMLP5)$3+(,%$(#.+:)'%3%,#'$532$Y))'$41)431)($2#$32$%#$():#'2%13%)$%5)e

    K3L$,22+)2$,()'%,>,)($E,%5$1)24).%$%#$.#:4/,3'.)$E,%5$1)/)03'%$)%5,.3/$1)c+,1):)'%2$3'($5#E$%5)S$E)1)$1)2#/0)($$&?8K6_d&LBBWKBMLgKYL$.#'./+2,#'2$#'$.#:4/,3'.)$E,%5$,'()4)'()'.)$1)c+,1):)'%2$%53%$344/S$%#$%5)$3+(,%$)'939):)'%`$3'($3'S$1)/)03'%$(,2.+22,#'2$E,%5$%5)$>,1:$%53%$2+44#1%$%5)2)$.#'(,%,#'2$$&?8K6_d&LBBWKBMLgK.L$.#'./+2,#'2$1)3.5)($1)931(,'9$%5)$3..)4%3'.)$3'($.#'%,'+3'.)$#>$./,)'%$1)/3%,#'25,42$3'($3+(,%$)'939):)'%$&?8K6_d&LBBWKBMLgK(L$'3%+1)$3'($2.#4)$#>`$3'($.#'./+2,#'2$1)2+/%,'9$>1#:`$.#'2+/%3%,#'2$+'()1%3F)'$(+1,'9$%5)$.#+12)$#>$%5)$3+(,%$)'939):)'%A$&?8K6_d&LBBWKBML

    @Q ])431%+1)2$>1#:$3$Y32,.$41,'.,4/)$#1$3'$)22)'%,3/$41#.)(+1)$532$#..+11)($#'/S$,'$)*.)4%,#'3/$.,1.+:2%3'.)2$%53%$E)1)$1)/)03'%$,'$%5)$.,1.+:2%3'.)2$#>$%5)$3+(,%A$P5)$.,1.+:2%3'.)2$>#1$%5)$()431%+1)$3'($%5)$3/%)1'3%,0)$3+(,%$41#.)(+1)2$4)1>#1:)($%#$3.5,)0)$%5)$#Yj).%,0)$#>$%5)$3+(,%$530)$Y))'$(#.+:)'%)(A$&?8$BGWK6_d&LBGL

    @R &$530)$.#'./+()($%53%$%5)$,'>#1:3%,#'$,'$%5)$(,1).%#12i$1)4#1%$,2$.#'2,2%)'%$E,%5$%5)$>,'3'.,3/$2%3%):)'%2A$&?8K6_d&LQBW[$KRLKTLK@WLK@@LK@BL

    @T &$530)$.#'./+()($%53%$%5)$#%5)1$,'>#1:3%,#'$3..#:43'S,'9$%5)$>,'3'.,3/$2%3%):)'%2$,2$.#'2,2%)'%$E,%5$%5)$,'>#1:3%,#'$.#'%3,')($,'$%5)$>,'3'.,3/$2%3%):)'%2A$&?8K6_d&LQBW8KOLKQL

    BW Z#%5,'9$532$.#:)$%#$:S$3%%)'%,#'$(+1,'9$%5)$3+(,%$E5,.5$E#+/($41)0)'%$%5)$>,1:`$2+Yj).%$%#$1)0,)E$')*%$S)31`$3..)4%,'9$1)344#,'%:)'%$#1$1):3,','9$,'$#>>,.)A$&?8K6_d&LBBWKTLK@WLK@@LK@BL$&?\=@KBRL

    @O

    @@I@WIBW@W$$H39)$$@G

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'B9612'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3

    :6./.,-( H,/%;.-%)5#8I-%/.#6)5)1)'.)($%#$%5)$D3%%)12$>#1$%5)$8%%)'%,#'$#>$H31%')1AB ?,9',>,.3'%$:3%%)12$530)$Y))'$1).#1()(`$1)0,)E)($3'($./)31)(A 8OG 8//$+'3(j+2%)($)11#12$31)$/,2%)($#'$%5)$2+::31S$25))%$K2))$8TA@LA$$

    8441#41,3%)$:3'39):)'%$1)41)2)'%3%,#'2$530)$Y))'$(13>%)($K2))$8RL$3'(`$,>$').)2231S`$3$(13>%$c+3/,>,)($3+(,%$1)4#1%$532$Y))'$41)431)(A

    M P5)$4#2%$3+(,%$1)0,)E$#>$:3%)1,3/,%S$/)0)/2$3'($1,2F$322)22:)'%$532$Y))'$.#:4/)%)(A$&?8K6_d&LGBWK@BLK@GL

    [BI[GI8O

    N H#2%$[3/3'.)$?5))%$-0)'%2$.5).F/,2%$.#:4/)%)($3'($%5)$.+11)'%$4#2,%,#'$'#%)(`$3'($2+44#1%)($YS$)0,()'.)A

    8@@

    O "#,'9$=#'.)1'$.5).F/,2%$.#:4/)%)($3'($%5)$.+11)'%$4#2,%,#'$'#%)(`$3'($2+44#1%)($YS$)0,()'.)A

    8@BA@

    Q H1)/,:,'31S$3'($;,'3/$8'3/S%,.3/$C)0,)E2$(#.+:)'%)($3'($.#11#Y#13%,0)$)0,()'.)$#Y%3,')(A$&?8K6_d&LNBWKOL

    [BI8OI8@WA@

    R 73E2$3'($C)9+/3%,#'2$.5).F/,2%$.#:4/)%)($3'($%5)$.+11)'%$4#2,%,#'$'#%)(A C@

    T C)/3%)($H31%S$.5).F/,2%$.#:4/)%)($3'($3441#41,3%)/S$(#.+:)'%)(A \@@W 8441#41,3%)$.#'2,()13%,#'$532$Y))'$9,0)'$%#$%5)$1,2F$#>$>13+($3'($:#')S$

    /3+'()1,'9`$3441#41,3%)$3.%,#'$%3F)'$3'($1)>)1)'.)$,2$9,0)'$%#$E5)1)$%5#2)$3.%,#'2$530)$Y))'$(#.+:)'%)(A

    [@A@I[BI8@M

    @@ H)1:3')'%$,'>#1:3%,#'$532$Y))'$1)0,)E)($3'($+4(3%)($32$3441#41,3%)A

    @B P5)$#Y/,93%,#'2$,'$3$.+11)'%$/)%%)1$#>$)'939):)'%$530)$Y))'$23%,2>,)(A

    @G $FFRXQWVGLVFORVXUHFKHFNOLVWFRPSOHWHGLQDFFRUGDQFHZLWKWKHILUPV41#.)(+1)2$3'($3'S$1)9+/3%#1S$1)c+,1):)'%2$:)%A

    8@WA@

    @M &>`$)*.)4%,#'3//S`$E)$.#'2,()1$E)$25#+/($E,%5(13E$>1#:$%5)$)'939):)'%$KY).3+2)$>#1$)*3:4/)`$:3'39):)'%$530)$'#%$%3F)'$%5)$1)c+,1)($2%)42$>#//#E,'9$#+1$1)4#1%$#'$>13+($#1$E)$530)$2)1,#+2$.#'.)1'2$3Y#+%$PDQDJHPHQWVLQWHJULW\QRZFRQVLGHURXUIXUWKHUSURIHVVLRQDODQGOHJDO1)24#'2,Y,/,%,)2$3'($E5)%5)1$3'S$>+1%5)1$1)4#1%$,2$1)c+,1)(`$3'($%#$E5#:A

    @N C).#'>,1:$%5)$./322,>,.3%,#'$#>$%5)$.#:43'S$32$2:3//`$:)(,+:$#1$/319)$,'$3..#1(3'.)$E,%5$%5)$=#:43',)2$8.%2$@TOG$U$BWWT$KCX&L$#1$=#:43',)2$8.%2$BWWO$KZ&LA$

    @O &>$1)c+,1)(`$3YY1)0,3%)(I3Y1,(9)($>,'3'.,3/$2%3%):)'%2$530)$Y))'$41)431)($IRUILOLQJLQFOXGLQJWKHDSSURSULDWHDXGLWRUVUHSRUW1RWHWKDWPHGLXPVL]HG.#:43',)2$,'$Z#1%5)1'$&1)/3'($31)$'#E$1)c+,1)($%#$(,2./#2)$%+1'#0)1$,'$%5),1$3YY1)0,3%)($>,'3'.,3/$2%3%):)'%2A$J#E)0)1$%5)S$31)$2%,//$)*):4%$>1#:$%5)$1)c+,1):)'%$%#$41#0,()$%5)$431%,.+/312$#>$%+1'#0)1A

    @Q 7KHILUPVTXDOLW\FRQWUROSURFHGXUHVKDYHEHHQIROORZHG@R 8+(,%$(#.+:)'%3%,#'$,2$2+>>,.,)'%$%#$)'3Y/)$3'$)*4)1,)'.)($3+(,%#1`$530,'9$

    '#$41)0,#+2$.#'').%,#'$E,%5$%5)$3+(,%`$%#$+'()12%3'($%5)$'3%+1)`$%,:,'9$3'($)*%)'%$#>$%5)$3+(,%$41#.)(+1)2$4)1>#1:)(`$%5)$1)2+/%2$#>$%5)$3+(,%$41#.)(+1)2`$%5)$3+(,%$)0,()'.)$#Y%3,')(`$2,9',>,.3'%$:3%%)12$31,2,'9$(+1,'9$%5)$3+(,%`$%5)$.#'./+2,#'2$1)3.5)($%5)1)#'$3'($2,9',>,.3'%$41#>)22,#'3/$j+(9):)'%2$:3()$,'$1)3.5,'9$%5#2)$.#'./+2,#'2A$$&?8K6_d&LBGWKRL

    @T 8'S$,'()4)'()'%$5#%$>,/)$K,22+)2L$1)0,)E$532$Y))'$(#.+:)'%)($,>$2+.5$3$1)0,)E$E32$3441#41,3%)A$K&?8K6_d&LBBWKGOL$&?\=$@K6_d&LKOWLKO@LKOGLL

    8M

    BW C)0,)E$#>$.#::+',.3%,#'$%#$%5#2)$.5319)($E,%5$9#0)1'3'.)$.5).F/,2%$.#:4/)%)($3'($/)%%)1$41)431)($>#1$./,)'%$,>$1)c+,1)(A$&?8K6_d&LBOWK@OL

    8Q

    @@I@WIBW@W$$H39)$$@M

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'B9612'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3

    :6./.,-( H,/%;.-%)5#8I-%/.#6)5))2$Y+(9)%$3'($031,3'.)2$)*4/3,')(A

    BG 7)3($?.5)(+/)2$391))$%#$%5)$:#2%$1).)'%$3..#+'%2$3'($%5)1)$31)$'#$:3%%)12$#+%2%3'(,'9$,'$,'(,0,(+3/$2).%,#'2$E5,.5$530)$'#%$Y))'$.#//3%)($,'$%5)$.#:4/)%,#'$2).%,#'$#>$%5)$>,/)A$$8//$:3%%)12$31)$3((1)22)($3'($1)>/).%)($,'$%5)$3+(,%$1)4#1%$32$3441#41,3%)A

    BM P5)$D3%%)12$;#1E31($2.5)(+/)$532$Y))'$.#:4/)%)(A 8GBN Z#%5,'9$532$.#:)$%#$#+1$3%%)'%,#'$(+1,'9$%5)$3+(,%$E5,.5$E#+/($41)0)'%$

    +2`$2+Yj).%$%#$1)0,)E$')*%$S)31`$3..)4%,'9$1)344#,'%:)'%$#1$1):3,','9$,'$#>>,.)A$&?8K6_d&LBBWK@MLKRLK@BL$&?\=@KBRL5#6$-'(.#6

    BO P5)$3+(,%$532$Y))'$.#'(+.%)($,'$3..#1(3'.)$E,%5$&?82$K6_d&L$3'($%5)$ILUPVSURFHGXUHVDQGRXUZRUNLQJSDSHUVFRQWDLQVXIILFLHQWHYLGHQFHWR2+44#1%$%5)$3+(,%$#4,',#'A;.6,-)5#8I-.,/.#6)#*)/1#:$%5)$>,/)$>#//#E,'9$%5,2$(3%)(A$8'S$(#.+:)'%2$3(()($%#$%5)$>,/)$3>%)1$%5,2$(3%)($25#+/($Y)$,',%,3//)(`$3'($(3%)(`$3'($3'$3()c+3%)$)*4/3'3%,#'$25#+/($Y)$(#.+:)'%)($>#1$%5),1$/3%)$,'./+2,#'A

    @@I@WIBW@W$$H39)$$@N

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'C12'3$4$-5$%'6727

    C)%+1'$%#$&'()*

    J%@.%K)#*)C.G6.*.$,6/)T,//%"(

    7.1&28.1(,/0%$-*%$&*&+$+.%*",1+&.3&2)9")3)'*"#&+*##$%2&&.%&:2$$$+-(*#$&+$+.%*",1+&.3&2)9")3)'*"#&+*##$%2&21--()$,&*2&*&;.%,&,.'1+$"#&

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'D12'3$4$-5$%'6727 1'&./)T,/%".,-./0 \)))))))))))))))))

    !%"*#"8,6$%)T,/%".,-./0 \))))))))))))))))):6./.,-( H,/%

    J%@.%K)#*)5#88'6.$,/.#6()/#)E$%5)$HQWLW\VDFFRXQWLQJSUDFWLFHVLQFOXGLQJDFFRXQWLQJSROLFLHV3..#+'%,'9$)2%,:3%)2$3'($>,'3'.,3/$2%3%):)'%$(,2./#2+1)2A$V5)1)$344/,.3Y/)`$)*4/3,'$%#$%5#2)$.5319)($E,%5$9#0)1'3'.)$E5S$%5)$3+(,%#1$.#'2,()12$3$2,9',>,.3'%$3..#+'%,'9$413.%,.)`$%53%$,2$3..)4%3Y/)$+'()1$%5)$344/,.3Y/)$>,'3'.,3/$1)4#1%,'9$>13:)E#1F`$'#%$%#$Y)$:#2%$3441#41,3%)$%#$%5)$431%,.+/31$.,1.+:2%3'.)2$#>$%5)$)'%,%Sg$&?8K6_d&LBOWK@O3L

    B ?,9',>,.3'%$(,>>,.+/%,)2`$,>$3'S`$)'.#+'%)1)($(+1,'9$%5)$3+(,%g$&?8K6_d&LBOWK@OYL

    G ?,9',>,.3'%$:3%%)12`$,>$3'S`$31,2,'9$>1#:$%5)$3+(,%$%53%$E)1)$(,2.+22)(`$#1$2+Yj).%$%#$.#11)24#'()'.)$E,%5$:3'39):)'%g$&?8K6_d&[email protected]

    M ])%3,/2$1)2+/%,'9$,'$3$:3%)1,3/$:,22%3%):)'%$1)2+/%,'9$>1#:$>13+($#1$3$2+24).%)($>13+(g$&?8K6_d&[email protected]@LKMBL

    N ])%3,/2$2+11#+'(,'9$%5)$4#22,Y/)$'#'U.#:4/,3'.)$E,%5$/3E2$3'($1)9+/3%,#'2g$&?8K6_d&LBNWK@MLK@TLKBBLKBGLKBML

    O &DUHLVQHHGHGWRHQVXUHWKDWWKHFOLHQWLVQRWWLSSHGRIILQWKH8.RUDQLQYHVWLJDWLRQSUHMXGLFHGLQWKH52,ZKHUHDPRQH\/3+'()1,'9$2+24,.,#'$1)4#1%$,2$:3()A

    Q &'2%3'.)2$E5)1)$%5)$3+(,%#1$.#'./+()2$%53%$:3'39):)'%2$1)>+23/$%#$3//#E$%5)$3+(,%#1$%#$2)'($3$.#'>,1:3%,#'$1)c+)2%$,2$+'1)32#'3Y/)g$&?8K6_d&LNWNKTL

    R &'2%3'.)2$E5)1)$%5)$3+(,%#1$#Y%3,'2$3+(,%$)0,()'.)$%53%$%5)$#4)','9$Y3/3'.)2$.#'%3,'$:,22%3%):)'%2$%53%$.#+/($:3%)1,3//S$3>>).%$%5)$.+11)'%$4)1,#(2$>,'3'.,3/$2%3%):)'%2g$&?8K6_d&LN@WKQL

    T ?,9',>,.3'%$:3%%)12$31,2,'9$(+1,'9$%5)$3+(,%$,'$.#'').%,#'$E,%5$%5)$)'%,%Si2$1)/3%)($431%,)2g$&?8K6_d&LNNWKBQL

    @W ])%3,/2$#>$:3%)1,3/$2+Y2)c+)'%$)0)'%2g$&?8K6_d&LNOWKQLK@WLK@GLK@MLK@QL$$$

    @@ =#'(,%,#'2$,()'%,>,)($(+1,'9$%5)$.#+12)$#>$%5)$3+(,%$%53%$:3S$.32%$2,9',>,.3'%$(#+Y%$#'$%5)$)'%,%Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$.#'.)1'g$&?8K6_d&LNQWKBGL$

    @B ])%3,/2$#>$3$:3%)1,3/$:,22%3%):)'%$%53%$)*,2%2$3'($3>>).%2$%5)$41,#1$4)1,#($>,'3'.,3/$2%3%):)'%2g$&?8K6_d&LQ@WK@RL

    ])%)1:,')$%5)$3441#41,3%)$4)12#'K2L$E,%5,'$%5)$)'%,%Si2$9#0)1'3'.)$2%1+.%+1)$E,%5$E5#:$%#$.#::+',.3%)A$&?8K6_d&LBOWK@@LK@BLK@GL

    ],2.+22$%5)$4#,'%2$E,%5$:3'39):)'%`$(#.+:)'%$%5)$1).#::)'(3%,#'2$:3()$3'($%5)$2#/+%,#'2$391))($+4#'A$$

    -03/+3%)$E5)%5)1$%5)$%E#UE3S$.#::+',.3%,#'$Y)%E))'$%5)$3+(,%#1$3'($%5#2)$.5319)($E,%5$9#0)1'3'.)$532$Y))'$3()c+3%)$>#1$%5)$4+14#2)$#>$%5)$3+(,%A$&>$,%$532$'#%`$)03/+3%)$%5)$)>>).%`$,>$3'S`$#'$%5)$322)22:)'%$#>$%5)$1,2F2$#>$:3%)1,3/$:,22%3%):)'%$3'($3Y,/,%S$%#$#Y%3,'$2+>>,.,)'%$3441#41,3%)$3+(,%$)0,()'.)`$3'($%3F)$3441#41,3%)$3.%,#'A$&?8K6_d&LBOWKBBL

    E

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'D12'3$4$-5$%'6727 1'&./)T,/%".,-./0 \)))))))))))))))))

    !%"*#"8,6$%)T,/%".,-./0 \))))))))))))))))):6./.,-( H,/%

    J%@.%K)#*)5#88'6.$,/.#6()/#)E%)(e.L 7)%%)1$%#$P5#2)$=5319)($V,%5$"#0)1'3'.)$2)'%$%#$./,)'%e(L 7)%%)1$%#$P5#2)$=5319)($V,%5$"#0)1'3'.)$1)24#'2)2$1).),0)($

    >1#:$./,)'%

    kV5)1)$:3%%)12$1)c+,1)($YS$&?8K6_d&LBOW$%#$Y)$.#::+',.3%)($31)$.#::+',.3%)($#13//S$,'./+()$%5):$,'$%5)$3+(,%$(#.+:)'%3%,#'$3'($E5)'$3'($%#$E5#:$%5)S$E)1)$.#::+',.3%)(A$V5)1)$:3%%)12$530)$Y))'$.#::+',.3%)($,'$E1,%,'9`$1)%3,'$3$.#4S$#>$%5)$.#::+',.3%,#'$32$431%$#>$%5)$3+(,%$(#.+:)'%3%,#'A$&?8K6_d&LBOWKBGL

    k=#::+',.3%)$,'$E1,%,'9$E,%5$%5#2)$.5319)($E,%5$9#0)1'3'.)$1)931(,'9$2,9',>,.3'%$>,'(,'92$>1#:$%5)$3+(,%$,>`$,'$%5)$3+(,%#1i2$41#>)22,#'3/$j+(9):)'%`$#13/$.#::+',.3%,#'$E#+/($'#%$Y)$3()c+3%)A$&?8K6_d&LBOWK@TL

    @@I@WIBW@W$$H39)$$@R

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'E12'3$4$-5$%'6727 1'&./)T,/%".,-./0 \)))))))))))))))))))

    !%"*#"8,6$%)T,/%".,-./0 \)))))))))))))))))))

    :6./.,-( H,/%N%//%")#*)J%I"%(%6/,/.#6)J%@.%K !"%I,"%&)F09

    J%@.%K%&)F09C)%+1'$%#$&'()*

    1'&./)!"#G",88% C$$%5)$31)32$E5)1)$E1,%%)'$1)41)2)'%3%,#'2$31)$1)c+,1)($>1#:$:3'39):)'%$,'$3..#1(3'.)$E,%5$#%5)1$&?82A$&?8K6_d&LNRWK844)'(,*$@LA$&>$,'$3((,%,#'$%#$%5)2)$1)41)2)'%3%,#'2`$,%$,2$()%)1:,')($%53%$,%$,2$').)2231S$%#$#Y%3,'$:#1)$E1,%%)'$1)41)2)'%3%,#'2$%#$2+44#1%$#%5)1$3+(,%$)0,()'.)$1)/)03'%$%#$%5)$>,'3'.,3/$2%3%):)'%2`$1)c+)2%$2+.5$#%5)1$1)41)2)'%3%,#'2A$&?8K6_d&LNRWK@GL

    3

    K,L$C)c+)2%$>1#:$:3'39):)'%$3$E1,%%)'$1)41)2)'%3%,#'$%53%$,%$532$>+/>,//)($,%2$1)24#'2,Y,/,%S$>#1$%5)$41)4313%,#'$#>$%5)$>,'3'.,3/$2%3%):)'%2$,'$3..#1(3'.)$E,%5$%5)$344/,.3Y/)$>,'3'.,3/$1)4#1%,'9$>13:)E#1FA$&?8K6_d&LNRWKTLK@WL

    K,,L$C)c+)2%$:3'39):)'%$%#$9,0)$3$E1,%%)'$1)41)2)'%3%,#'$%53%$,%$532$41#0,()($%5)$3+(,%#1$E,%5$3//$%5)$1)/)03'%$,'>#1:3%,#'$3'($3..)22$32$391))($,'$%5)$%)1:2$#>$%5)$3+(,%$)'939):)'%$3'($3//$%13'23.%,#'2$530)$Y))'$1).#1()($3'($1)>/).%)($,'$%5)$>,'3'.,3/$2%3%):)'%2A$&?8K6_d&LNRWK@@LK@BLK,,,L$P5)$1)24#'2,Y,/,%S$#>$%5#2)$.5319)($E,%5$9#0)1'3'.)$,2$1)c+,1)($%#$Y)$()2.1,Y)($,'$%5)$/)%%)1$#>$1)41)2)'%3%,#'A$&?8K6_d&LNRWK@@L

    YK,L$3.F'#E/)(9,'9$1)24#'2,Y,/,%S$>#1$%5)$()2,9'$3'($,:4/):)'%3%,#'$#>$,'%)1'3/$.#'%1#/$%#$41)0)'%$3'($()%).%$>13+(g$K,,L$$(,2./#2+1)$%#$%5)$3+(,%#1$%5)$1)2+/%2$#>$,%2$322)22:)'%$#>$%5)$1,2F$%53%$%5)$>,'3'.,3/$2%3%):)'%2$:3S$Y)$:3%)1,3//S$:,2U2%3%)($32$3$1)2+/%$#>$>13+(gK,,,L$(,2./#2+1)$#>$,%2$F'#E/)(9)$#>$>13+($#1$2+24).%)($>13+($3>>).%,'9$%5)$)'%,%S$,'0#/0,'9$:3'39):)'%`$#1$):4/#S))2$E5#$530)$2,9',>,.3'%$1#/)2$,'$,'%)1'3/$.#'%1#/$#1$#%5)12$E5)1)$%5)$>13+($.#+/($530)$3$:3%)1,3/$)>>).%$#'$%5)$>,'3'.,3/$2%3%):)'%2g$3'(

    K,0L$(,2./#2+1)$#>$,%2$F'#E/)(9)$#>$3'S$3//)93%,#'2$#>$>13+(`$#1$2+24).%)($>13+(`$3>>).%,'9$%5)$)'%,%Si2$>,'3'.,3/$2%3%):)'%2$.#::+',.3%)($YS$):4/#S))2`$>#1:)1$):4/#S))2`$3'3/S2%2`$1)9+/3%#12$#1$#%5)12A$&?8K6_d&LBMWKTWL

    .8//$F'#E'$,'2%3'.)2$#>$'#'U.#:4/,3'.)$#1$2+24).%)($'#'U.#:4/,3'.)$E,%5$/3E2$3'($1)9+/3%,#'2$E5#i2$)>>).%2$25#+/($Y)$.#'2,()1)($E5)'$41)431,'9$%5)$>,'3'.,3/$2%3%):)'%2$530)$Y))'$(,2./#2)($%#$%5)$3+(,%#12A

    (P5)S$Y)/,)0)$%5)$)>>).%2$#>$+'.#11).%)($:,22%3%):)'%2$31)$,::3%)1,3/`$,'(,0,(+3//S$3'($,'$3991)93%)`$%#$%5)$>,'3'.,3/$2%3%):)'%2$32$3$E5#/)A$8$2+::31S$#>$%5)$:,22%3%):)'%2$253//$Y)$,'./+()($,'$#1$3%%3.5)($%#$%5)$E1,%%)'$1)41)2)'%3%,#'A

    )8//$F'#E'$/,%,93%,#'2$3'($./3,:2$E5#2)$)>>).%2$25#+/($Y)$.#'2,()1)($E5)'$41)431,'9$%5)$>,'3'.,3/$2%3%):)'%2$530)$Y))'$(,2./#2)($%#$%5)$3+(,%#1$3'($3..#+'%)($>#1$3'($(,2./#2)($,'$3..#1(3'.)$E,%5$%5)$344/,.3Y/)$>,'3'.,3/$1)4#1%,'9$>13:)E#1FA

    1-/

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'E12'3$4$-5$%'6727 1'&./)T,/%".,-./0 \)))))))))))))))))))

    !%"*#"8,6$%)T,/%".,-./0 \)))))))))))))))))))

    :6./.,-( H,/%N%//%")#*)J%I"%(%6/,/.#6)J%@.%K !"%I,"%&)F09

    J%@.%K%&)F09C)%+1'$%#$&'()*

    1'&./)!"#G",88% C$#1$>+%+1)$3.%,#'$3'($%5)$>)32,Y,/,%S$#>$%5)2)$4/3'2A

    j8'S$1)2%3%):)'%$:3()$%#$.#11).%$3$:3%)1,3/$:,22%3%):)'%$,'$41,#1$4)1,#(2$>,'3'.,3/$2%3%):)'%2$%53%$3>>).%$%5)$.#:4313%,0)$,'>#1:3%,#'A

    B P5)$(3%)$#>$%5)$E1,%%)'$1)41)2)'%3%,#'2$253//$Y)$32$')31$32$413.%,.3Y/)$%#`$Y+%$'#%$3>%)1`$%5)$(3%)$#>$%5)$3+(,%#1i2$1)4#1%$#'$%5)$>,'3'.,3/$2%3%):)'%2$3'($253//$Y)$>#1$3//$>,'3'.,3/$2%3%):)'%2$3'($4)1,#(2$1)>)11)($%#$,'$%5)$3+(,%#1i2$1)4#1%$&?8K6_d&LNRWK@ML

    G V1,%%)'$1)41)2)'%3%,#'2$31)$,'$%5)$>#1:$#>$3$1)41)2)'%3%,#'$/)%%)1$3((1)22)($%#$%5)$3+(,%#1A$&?8K6_d&LNRWK@NL

    M &>$%5)1)$31)$.#'.)1'2$2+11#+'(,'9$%5)$,'%)91,%S$#1$(,/,9)'.)$#>$:3'39):)'%`$()%)1:,')$%5)$)>>).%$%53%$2+.5$.#'.)1'2$:3S$530)$#'$%5)$1)/,3Y,/,%S$#>$1)41)2)'%3%,#'2$3'($3+(,%$)0,()'.)$,'$9)')13/A$&?8K6_d&LNRWK@OL

    N &>$E1,%%)'$1)41)2)'%3%,#'2$31)$,'.#'2,2%)'%$E,%5$#%5)1$3+(,%$)0,()'.)$4)1>#1:$3((,%,#'3/$3+(,%$41#.)(+1)2$%#$3%%):4%$%#$1)2#/0)$%5)$:3%%)1A$&>$%5)$:3%%)1$1):3,'2$+'1)2#/0)($()%)1:,')$%5)$)>>).%$%53%$%5,2$:3S$530)$#'$%5)$1)/,3Y,/,%S$#>$1)41)2)'%3%,#'2$3'($3+(,%$)0,()'.)$,'$9)')13/A$&?8K6_d&LNRWK@QL

    O &>$,%$,2$.#'./+()($%53%$E1,%%)'$1)41)2)'%3%,#'2$31)$'#%$1)/,3Y/)$%3F)$3441#41,3%)$3.%,#'$,'./+(,'9$()%)1:,','9$%5)$4#22,Y/)$)>>).%$#'$%5)$#4,',#'$,'$%5)$3+(,%#1i2$1)4#1%$,'$3..#1(3'.)$E,%5$&?8K6_d&LQWNA$&?8K6_d&LNRWK@RL

    Q &>$:3'39):)'%$(#)2$'#%$41#0,()$#')$#1$:#1)$#>$%5)$1)c+)2%)($E1,%%)'$1)41)2)'%3%,#'2$(,2.+22$%5)$:3%%)1$E,%5$:3'39):)'%`$)03/+3%)$%5)$,'%)91,%S$#>$:3'39):)'%`$)03/+3%)$%5)$)>>).%$%53%$%5,2$:3S$530)$#'$%5)$1)/,3Y,/,%S$#>$1)41)2)'%3%,#'2$3'($3+(,%$)0,()'.)$,'$9)')13/$3'($%3F)$3441#41,3%)$3.%,#'2`$,'./+(,'9$()%)1:,','9$%5)$4#22,Y/)$)>>).%$#'$%5)$#4,',#'$,'$%5)$3+(,%#1i2$1)4#1%A$&?8K6_d&LNRWK@TL

    R ],2./3,:$3'$#4,',#'$#'$%5)$>,'3'.,3/$2%3%):)'%2$,>$%5)1)$,2$2+>>,.,)'%$(#+Y%$3Y#+%$%5)$,'%)91,%S$#>$:3'39):)'%$2+.5$%53%$E1,%%)'$1)41)2)'%3%,#'2$31)$'#%$1)/,3Y/)$#1$,>$:3'39):)'%$(#)2$'#%$41#0,()$%5)$E1,%%)'$1)41)2)'%3%,#'2$1)c+,1)(A$&?8K6_d&LNRWKBWL

    :C1PMQR:SVc3PAS)\)C'F(%]'%6/)%@%6/(

    :C1PMQR:SVd3P4c%S)\)L#.6G)$#6$%"6

    :C1PMQR:SVa3P22S)\)1'&./.6G),$$#'6/.6G)%(/.8,/%(`).6$-'&.6G)*,.")@,-'%),$$#'6/.6G)%(/.8,/%(),6&)"%-,/%&)&.($-#('"%(

    :C1PMQR:Sd43PAS)\)5#8I,",/.@%).6*#"8,/.#6)\)$#""%(I#6&.6G)*.G'"%(),6&)$#8I,",/.@%)*.6,6$.,-)(/,/%8%6/(

    :C1PMQR:SVV3P2cS)\)J%-,/%&)I,"/.%(

    @@I@WIBW@W$$H39)$$BW

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'F9212'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3

    :6./.,-( H,/%CMTT1JO)B;)=JJBJC) !"%I,"%&)F09

    J%@.%K%&)F09C)%+1'$%#$&'()*

    C$,.$:3%)1,3/,%S$K2))$()>,',%,#'$#'$[GLe 8+(,%$Y3/3'.)$8 W

    8+(,%$Y3/3'.)$[

    P5)$3991)93%)$#>$+'.#11).%)($:,22%3%):)'%2$,2I,2$'#%$.#'2,()1)($%#$Y)$:3%)1,3/A$$$K])/)%)$32$3441#41,3%)L

    D3%)1,3/,%S$>#1$%5)$3+(,%$25#+/(I25#+/($'#%$Y)$1)322)22)($32$3$1)2+/%$#>$)11#12$>#+'(A$K])/)%)$32$3441#41,3%)L

    P5)$3+(,%$D3%)1,3/,%S$/)0)/$2)%$3%$4/3'','9$3'($+4(3%)($32$3441#41,3%)$,2$32$'#%)($Y)/#Ee

    8//$)11#12$3'($()0,3%,#'2$:+2%$Y)$1).#1()($3'($.#::)'%2$'#%)($32$%#$%5)$.#'2)c+)'.)2$#>$%5)$)11#1A$&>$3(j+2%:)'%2$31)$:3()$%5)'$%5,2$25#+/($Y)$'#%)($3..#1(,'9/SA$6'3(j+2%)($)11#12$Y1#+95%$>#1E31($>1#:$%5)$41)0,#+2$4)1,#($E5,.5$(#$'#%$1)0)12)$K,A)A$530)$3$.+:+/3%,0)$)>>).%L$25#+/($3/2#$Y)$,'./+()($#'$%5,2$2.5)(+/)A

    C).#1($%5)$1)>)1)'.)$3'($3'$3.%+3/$K%53%$,2$3'$)2%3Y/,25)(L$#1$F'#E'$3:#+'%A$$V5)1)$3'$)11#1$532$Y))'$>#+'($32$3$1)2+/%$#>$23:4/,'9$%).5',c+)2`$%5)$)11#1$E,//$'))($)*%134#/3%,'9$K41#j).%,'9L$,'$#1()1$%#$,:4+%)$23:4/)$>,'(,'92$%#$%5)$E5#/)$4#4+/3%,#'A

    M6,&e'(/%&)X?C)=**%$/

    !#/%6/.,-)1&e'(/.6G)f#'"6,-(7,/'"%)#*),6&)J%,(#6)*#")=""#")#")H%@.,/.#6 1$/',-)=""#" !"#e%$/%&)=""#" M6,&e'(/%&)!"#*./)=**%$/

    @@I@WIBW@W$$H39)$$B@

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'F9612'3$4$-5$%'6727 1'&./)T,/%".,-./0 \))))))))))))))))))))))

    !%"*#"8,6$%)T,/%".,-./0 \)))))))))))))))))))))):6./.,-( H,/%

    C'88,"0)#*)=""#"( !"%I,"%&)F09J%@.%K%&)F09

    C)%+1'$%#$&'()*1'&./)!"#G",88%

    C$$:3'39):)'%2$1)32#'2$>#1$'#%$:3F,'9$%5)$.#11).%,#'2$3'($%3F)$%53%$+'()12%3'(,'9$,'%#$3..#+'%$E5)'$)03/+3%,'9$E5)%5)1$%5)$>,'3'.,3/$2%3%):)'%2$32$3$E5#/)$31)$>1))$>1#:$:3%)1,3/$:,22%3%):)'%A$&?8K6_d&LMNWKTL

    G C)322)22$:3%)1,3/,%S$,'$/,95%$#>$%5)$:,22%3%):)'%2$3..+:+/3%)($(+1,'9$%5)$3+(,%A$&?8K6_d&LMNWK@WL

    8TA@

    M =#::+',.3%)$E,%5$%5#2)$.5319)($E,%5$9#0)1'3'.)$+'.#11).%)($:,22%3%):)'%2$3'($%5)$)>>).%$%53%$%5)S$:3S$530)$#'$%5)$#4,',#'$,'$%5)$3+(,%#12$1)4#1%`$+'/)22$41#5,Y,%)($YS$/3E$#1$1)9+/3%,#'A$C)c+)2%$%53%$+'.#11).%)($:,22%3%):)'%2$Y)$.#11).%)(A$&?8K6_d&LMNWK@BL

    8Q

    N =#::+',.3%)$E,%5$%5#2)$.5319)($E,%5$9#0)1'3'.)$%5)$)>>).%$#>$+'.#11).%)($:,22%3%):)'%2$1)/3%)($%#$41,#1$4)1,#(2$#'$%5)$1)/)03'%$./322)2$#>$%13'23.%,#'2`$3..#+'%$Y3/3'.)2$#1$(,2./#2+1)2`$3'($%5)$>,'3'.,3/$2%3%):)'%2$32$3$E5#/)A$&?8K6_d&LMNWK@GL

    5B75NMC:B7

    5#88'6.$,/.#6),6&)$#""%$/.#6)#*)8.((/,/%8%6/(

    =@,-',/.6G)/#1$%5)$1)0,)E)1`$,'$:S$#4,',#'$2+>>,.,)'%$3+(,%$322+13'.)$532$Y))'$#Y%3,')($%#$)'3Y/)$+2$%#$.#'./+()$%53%$%5)$)11#12$'#%)($530)$Y))'$3441#41,3%)/S$3..#+'%)($>#1$,'$%5)$>,'3'.,3/$2%3%):)'%2A

    @@I@WIBW@W$$H39)$$BB

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'279212'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3

    :6./.,-( H,/%

    !"%I,"%&)F09J%@.%K)#*);.6,6$.,-)C/,/%8%6/(),6&);.6,-)16,-0/.$,-)J%@.%K J%@.%K%&)F09

    C)%+1'$%#$&'()*1'&./)!"#G",88%

    C$%$#>$%5)$>,'3'.,3/$2%3%):)'%2$,'./+(,'9$%5)$()%3,/)($41#>,%$3'($/#22$

    3..#+'%`$Y3/3'.)$25))%$3'($'#%)2A$=#:431)$%#$%5)$I".#")0%,"$3'($,>$303,/3Y/)`$F'&G%/(),6&)*#"%$,(/(A$=3/.+/3%)$F)S$031,3'.)2A$-'2+1)$%53%$3()c+3%)$)*4/3'3%,#'2$530)$Y))'$#Y%3,')($>#1$F)S$031,3'.)2A$

    M =3/.+/3%))W%0)",/.#($2+.5$32$91#22$41#>,%$:319,'`$()Y%#1$(3S2$3'($2%#.F$(3S2A$-'2+1)$%53%$)*4/3'3%,#'2$>#1$031,3'.)2$530)$Y))'$#Y%3,')(

    N =#'2,()1$%5)$>,'3'.,3/$2%3%):)'%2$,(),)K,'3'.,3/$2%3%):)'%2`$32$3$E5#/)`$8,W%)(%6(%g$]#$%5)S$%)//$3$$#6(.(/%6/)(/#"0g$81)$%5)$)*4/3'3%,#'2$1).),0)($$#6(.(/%6/$E,%5$#')$3'#%5)1l$]#$%5)$%5)$>,'3'.,3/$2%3%):)'%2$3()c+3%)/S$1)>/).%$%5)$.6*#"8,/.#6),6&)%DI-,6,/.#6($41)0,#+2/S$#Y%3,')($3'($$#6$-'(.#6($41)0,#+2/S$1)3.5)($(+1,'9$%5)$.#+12)$#>$%5)$3+(,%l

    O ]#$%5)$>,'3'.,3/$2%3%):)'%2$.#'%3,'$3'S$-,"G%)#")'6'(',-)./%8($%53%$E)1)$'#%$3()c+3%)/S$3((1)22)($YS$2%3'(31($3+(,%$%)2%2$#1$24).,>,.$%)2%2l$&>$2#`$.311S$#+%$,&&./.#6,-)/%(/($3'($#Y%3,'$2+>>,.,)'%$3((,%,#'3/$.6*#"8,/.#6),6&)%DI-,6,/.#6(A

    Q ]#)2$S#+1$1)0,)E$#>$%5)$>,'3'.,3/$2%3%):)'%2$1)0)3/$3'S$6%K)*,$/#"($E5,.5$:3S$3>>).%$%5)$41)2)'%3%,#'$#>`$#1$(,2./#2+1)2$,'`$%5)$>,'3'.,3/$2%3%):)'%2l

    R =#:431)$%5)$,'>#1:3%,#'$,'$%5)$>,'3'.,3/$2%3%):)'%2$E,%5$#%5)1$I%"/.6%6/)&,/,`)('$,'3'.,3/$2%3%):)'%2$32$3$E5#/)$31)$.#'2,2%)'%$E,%5$%5)$3+(,%#1i2$F'#E/)(9)$#>$%5)$)'%,%Si2$Y+2,')22l

    T &2$%5)1)$)0,()'.)$%53%$%5)$>,'3'.,3/$2%3%):)'%2$:3S$530)$Y))'$'6&'-0).6*-'%6$%&)YS$%5)$()2,1)$#>$%5#2)$.5319)($E,%5$9#0)1'3'.)$%#$41)2)'%$:3%%)12$,'$3$>30#+13Y/)$#1$+'>30#+13Y/)$/,95%l

    @W =#'./+()$#'$%5)$4#%)'%,3/$,:43.%$#'$%5)$>,'3'.,3/$2%3%):)'%2$#>$%5)$,GG"%G,/%)#*)'6$#""%$/%&)8.((/,/%8%6/($K,'./+(,'9$%5#2)$31,2,'9$>1#:$Y,32$,'$:3F,'9$3..#+'%,'9$)2%,:3%)2L$,()'%,>,)($(+1,'9$%5)$.#+12)$#>$%5)$3+(,%$3'($%5)$41).)(,'9$4)1,#(i2$3+(,%`$,>$3'SA

    5B75NMC:B7

    ?+Yj).%$%#$%5)$:3%%)12$'#%)($>#1$%5)$1)0,)E)1`$,'$:S$#4,',#'$2+>>,.,)'%$3+(,%$322+13'.)$532$Y))'$#Y%3,')($%#$)'3Y/)$+2$%#$.#'./+()$%53%$%5)$3Y#0)$#Yj).%,0)2$530)$Y))'$41#4)1/S$3.5,)0)(A

    ]3%)

    8..#+'%3'%$,'$.5319)e$$$?,9')(

    ]3%)

    C)0,)E)1e$$$$?,9')(

    @@I@WIBW@W$$H39)$$BG

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'2796,12'3$4$-5$%'6727 :6./.,-( H,/%5#88#6)#8.((.#6()*"#8)(8,--%")$#8I,60)*.6,6$.,- !"%I,"%&)F09(/,/%8%6/(9)16)1.&%)T%8#."U) J%@.%K%&)F09J%I'F-.$)#*):"%-,6&)@%"(.#6

    C)%+1'$%#$&'()*

    b)2IZ#IZ8$$$$&',%,3/2$3'($

    ]3%)

    @!!!!!!!!!!!!!!!!$B!!!!!!!!!!!!!

    M!$

    N

    OQ

    T@W

    G!!!!!!!!!!!!!!!!!!

    #$$$$$$$&:4#1%3'%$4#2%$Y3/3'.)$25))%$)0)'%2$#$$$$$$$C)2)31.5$3'($])0)/#4:)'%$#$$$$$$$7,F)/S$>+%+1)$()0)/#4:)'%2$$

    #$$$$$$$P5)$)*,2%)'.)$#>$Y13'.5)2$#+%2,()$%5)$?%3%)

    #$$8$2%3%):)'%$#>$%5)$4)1%,')'%$*,$/(g#$$P5)$'3%+1)$#>$%5)$$#6$%"6g

    ,VWKHUHDFRQFHUQRYHUWKHFRPSDQ\VDELOLW\WRFRQWLQXHDVDJRLQJFRQFHUQ"&RQVLGHUWKHQHHG%#$,'./+()$3'$3441#41,3%)$(,2./#2+1)$'#%)A$[)2%$413.%,.)$,2$%53%$2+.5$3$'#%)$25#+/($,'./+()$%5)$>#//#E,'9e

    !"#G",88%

    #$$8$2%3%):)'%$%53%$%5)$>,'3'.,3/$2%3%):)'%2$530)$Y))'$41)431)($#'$%5)$G#.6G)$#6$%"6)F,(.(g

    #$$8$2%3%):)'%$#>$%5)$,(('8I/.#6($3(#4%)($YS$%5#2)$.5319)($E,%5$9#0)1'3'.)`$E5,.5$25#+/($Y)$./)31/S$(,2%,'9+,253Y/)$>1#:$%5)$4)1%,')'%$>3.%2g#$$KV5)1)$3441#41,3%)$3'($413.%,.3Y/)L$3$2%3%):)'%$1)931(,'9$%5)$I-,6($#>$%5#2)$.5319)($E,%5$9#0)1'3'.)$>#1$1)2#/0,'9$%5)$:3%%)12$9,0,'9$1,2)$%#$%5)$.#'.)1'e$3'(#$$])%3,/2$#>$3'S$1)/)03'%$,$/.#6($YS$%5#2)$.5319)($E,%5$9#0)1'3'.)AJ32$()>)11)($%3*$Y))'$.3/.+/3%)($3'($(,2./#2)($E5)1)$:3%)1,3/l81)$%5)$%3*$.5319)$(,2./#2+1)2$3()c+3%)l$$]#$%5)$(,2./#2+1)2$,'./+()$3$1).#'.,/,3%,#'$#>$41#>,%I/#22$3%$2%3'(31($13%)$%#$%5)$3.%+3/$%3*$.5319)l

    #!!!!!!!H#/,%,.3/$(#'3%,#'2$K-/).%#13/$8.%$@TTQL

    #!!!!!!![##F2$#>$3..#+'%$431391345$+'()1$?).%,#'$BWB$#>$%5)$=8@TTW#!!!!!!!8441#03/$3'($2,9'3%+1)'RWKHILQDQFLDOVWDWHPHQWVRUWKHGLUHFWRUVUHSRUWLQFOXGHDVWDWHPHQWRIGLUHFWRUVUHVSRQVLELOLWLHV"

    &2$3$.325$>/#E$2%3%):)'%$1)c+,1)(l&2$3$2)4313%)$2%3%):)'%$#>$%#%3/$1).#9',2)($93,'2$3'($/#22)2$1)c+,1)(l$&>$'#%`$532$3$1)>)1)'.)$%#$%5,2$Y))'$:3()$#'$%5)$>3.)$#>$%5)$41#>,%$3'($/#22$3..#+'%l

    &>$439)$'+:Y)12$31)$1)>)11)($%#$,'$%5)$3+(,%#12i$1)4#1%`$31)$%5)2)$.#11).%l

    R

    E$%5)$>#//#E,'9$c+)2%,#'2$,2$Z#`$#1$,>$%5)$.,1.+:2%3'.)2$#>$%5)$.#:43'S$,'(,.3%)$%5,2A,VWKH'LUHFWRUVDQGRWKHULQIRUPDWLRQSDJHXSWRGDWHDQGDFFXUDWH"7KLVLQIRUPDWLRQLVLQFOXGHG,'$%5)$>,'3'.,3/$2%3%):)'%2$32$Y)2%$413.%,.)$#'/SA]#)2$%5)$(,1).%#12$1)4#1%$,'./+()$3//$:3%%)12$1)c+,1)($YS$/3E$,'./+(,'9e#$$$$$$$H1,'.,43/$3.%,0,%,)2`$Y+2,')22$1)0,)E$3'($>+%+1)$()0)/#4:)'%2#$$$$$$$C,2F2$3'($+'.)1%3,'%,)2$>3.,'9$%5)$.#:43'S#!!!!!!!C)2+/%2$3'($(,0,()'(2

    #!!!!!!!&'%)1)2%2$#>$(,1).%#12

    @@I@WIBW@W$$H39)$$BM

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'2796,12'3$4$-5$%'6727 :6./.,-( H,/%5#88#6)#8.((.#6()*"#8)(8,--%")$#8I,60)*.6,6$.,- !"%I,"%&)F09(/,/%8%6/(9)16)1.&%)T%8#."U) J%@.%K%&)F09J%I'F-.$)#*):"%-,6&)@%"(.#6

    C)%+1'$%#$&'()*

    b)2IZ#IZ8$$$$&',%,3/2$3'($

    ]3%)

    !"#G",88%

    E$(,1).%#12$1):+')13%,#'$(,2./#2)($,'$%5)$>,'3'.,3/$2%3%):)'%2l81)$)*.)4%,#'3/$,%):2$3()c+3%)/S$3..#+'%)($>#1$3'($(,2./#2)($,'$%5)$>,'3'.,3/$2%3%):)'%2l

    &>$%5)1)$,2$3'$+/%,:3%)$.#'%1#//,'9$431%Sl$&2$%5)1)$3()c+3%)$(,2./#2+1)$1)931(,'9$%5,2l

    !!!!!!!!J,1)$4+1.532)$.#'%13.%2!!!!!!!!X4)13%,'9$/)32)$.#::,%:)'%2lJ32$3$1)2)10)2$:#0):)'%$'#%)$Y))'$,'./+()(lJ32$3$1).#'.,/,3%,#'$#>$2531)5#/()12$>+'(2$'#%)$Y))'$,'./+()(l&%$:3S$Y)$').)2231S$%#$1).#9',2)$41)>)1)'.)$2531)2$32$/,3Y,/,%,)2$+'()1$;C?$BNA$J32$%5,2$:3%%)1$Y))'$.#'2,()1)(lJ30)$1)/3%)($431%S$%13'23.%,#'2$Y))'$>+//S$(,2./#2)(l

    81)$.1)(,%#12$91)3%)1$%53'$#')$S)31$(,2./#2)($32$2+.5$,'$%5)$Y3/3'.)$25))%l

    J32$%5)$24/,%$#>$/#3'2$#'$%5)$Y32,2$#>$%5)$1)43S:)'%$2.5)(+/)$Y))'$(,2./#2)(lJ32$2).+1,%S$>#1$Y3'F$/#3'2$3'($#0)1(13>%2$Y))'$(,2./#2)(l$J30)$3//$.5319)2$#0)1$3'$)'%,%Si2$322)%2$Y))'$3441#41,3%)/S$(,2./#2)(l$P5)2)$25#+/($Y)$391))($%#$=CX$1).#1(2A$

    !!!!!!!!;,'3'.)$/)32)2J32$3()c+3%)$(,2./#2+1)$Y))'$:3()$#>$eJ32$3()c+3%)$(,2./#2+1)2$#>$>,'3'.,3/$,'2%1+:)'%2$Y))'$:3()l$

    !!!!!!!!H)'2,#'2$.#2%2!!!!!!!!7)32,'9$.#2%2!!!!!!!!;#1),9'$.+11)'.,)2

    !$$$$$$$])>)11)($%3*!!!!!!!!$E#1F$,'$41#91)22

    !!!!!!!!=3/.+/3%,#'$#>$%+1'#0)1$3'($Y32,2$#>$1).#9',%,#'$#>$,'.#:);#1$)*3:4/)e&2$%5)1)$3()c+3%)$(,2./#2+1)$#>$3..#+'%,'9$4#/,.,)2l

    !!!!!!!!])41).,3%,#'

    @@

    J30)$>,*)($322)%2$2+Yj).%$%#$>,'3'.)$/)32)2$#1$5,1)$4+1.532)$Y))'$2)4313%)/S$(,2./#2)(l

    &2$%5)1)$3$2%3%):)'%$1)931(,'9$1)4/3.):)'%$.#2%2$,'$%5)$2%#.F2$3'($E#1F$,'$41#91)22$'#%)l

    81)$(,2./#2+1)2$#>$3+(,%$>))2$3()c+3%)l

    J30)$%+1'#0)1`$.#2%$#>$23/)2$3'($91#22$41#>,%$Y))'$(,2./#2)($,'$%5)$41#>,%$3'($/#22$3..#+'%lV5)1)$%5)$.#:43'S$43S2$(,0,()'(2`$31)$(,0,()'(2$43,($,'./+()($YS$E3S$#>$'#%)l$V5)1)$(,0,()'(2$31)$41#4#2)(`$Y+%$'#%$S)%$3441#0)(`$%5)2)$25#+/($'#%$Y)$3..1+)($Y+%$25#+/($Y)$(,2./#2)(A

    V5)1)$%3'9,Y/)$>,*)($322)%2$530)$Y))'$1)U03/+)(`$530)$3()c+3%)$(,2./#2+1)2$Y))'$:3()$#>$%5)$(3%)$3'($Y32,2$#>$%5)$1)03/+3%,#'$3'($%5)$03/+)1l$J30)$%5)$5,2%#1,.$.#2%$()%3,/2$#>$%5)2)$>,*)($322)%2$Y))'$(,2./#2)(l

    @@I@WIBW@W$$H39)$$BN

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'2796,12'3$4$-5$%'6727 :6./.,-( H,/%5#88#6)#8.((.#6()*"#8)(8,--%")$#8I,60)*.6,6$.,- !"%I,"%&)F09(/,/%8%6/(9)16)1.&%)T%8#."U) J%@.%K%&)F09J%I'F-.$)#*):"%-,6&)@%"(.#6

    C)%+1'$%#$&'()*

    b)2IZ#IZ8$$$$&',%,3/2$3'($

    ]3%)

    !"#G",88%

    E$3'S$2+.5$/#3'2$,'$2,%+3%,#'2$E5)1)$%5)$1)/)03'%$322)%2$#>$%5)$.#:43'S$530)$>3//)'`$K?).%,#'$MB`$=#:43',)2$8.%$@TTWL

    J32$3$2%3%):)'%$Y))'$,'./+()($,'$%5)$>,'3'.,3/$2%3%):)'%2$,'$1)/3%,#'$%#$%13'23.%,#'2`$3113'9):)'%2$3'($391)):)'%2$:3()$YS$%5)$.#:43'S$>#1$4)12#'2$E5#$3%$3'S$%,:)$(+1,'9$%5)$1)/)03'%$4)1,#($E)1)$#>>,.)12$#>$%5)$.#:43'S$KY+%$'#%$(,1).%#12L$#>$%5)$3991)93%)$3:#+'%2$#+%2%3'(,'9$3%$%5)$)'($#>$%5)$1)/)03'%$4)1,#($3'($%5)$'+:Y)1$#>$#>>,.)12$>#1$E5#:$%5)$%13'23.%,#'2$E)1)$:3()l$?+.5$3$2%3%):)'%$,2$'#%$1)c+,1)($,>$%5)$3991)93%)$3:#+'%$#+%2%3'(,'9$3%$%5)$)'($#>$%5)$4)1,#($>#1$%53%$RIILFHUGRHVQRWH[FHHG6HFWLRQ&RPSDQLHV$FW

    GG

    81)$%5)1)$3'S$4#2%$Y3/3'.)$25))%$)0)'%2$%53%$1)c+,1)$(,2./#2+1)l

    K9L$%5)$3:#+'%$>#1$E5,.5$%5)$.#:43'S$E32$/,3Y/)$+'()1$%5)$9+313'%))$#1$,'$1)24).%$#>$%5)$2).+1,%S$Y#%5$3%$%5)$Y)9,'','9$3'($3%$%5)$)'($#>$%5)$>,'3'.,3/$4)1,#(gK5L$%5)$:3*,:+:$3:#+'%$>#1$E5,.5$%5)$.#:43'S$:3S$Y).#:)$/,3Y/)gK,L$%5)$3:#+'%$43,($3'($3'S$/,3Y,/,%S$,'.+11)($YS$%5)$.#:43'S$>#1$%5)$4+14#2)2$#>$>+/>,//,'9$%5)$9+313'%))$#1$(,2.5319,'9$%5)$2).+1,%SgKjL$%5)$03/+)$#>$3'S$#%5)1$%13'23.%,#'$'#%$.#0)1)($YS$K3L$%#$K,L$3Y#0)g

    K.L$%5)$3:#+'%$#>$%5)$#+%2%3'(,'9$Y3/3'.)$,'./+(,'9$41,'.,43/$3'($,'%)1)2%$3%$%5)$Y)9,'','9$3'($)'($#>$%5)$>,'3'.,3/$4)1,#(g

    =#'2,()1$%5)$3+(,%#12$(+%,)2$%#$1)4#1%$,'2%3'.)2$E5)1)$%5)1)$31)$1)32#'3Y/)$91#+'(2$>#1$Y)/,)0,'9$%53%$%5)$.#:43'S$#1$3'$#>>,.)1$#1$3'$39)'%$#>$,%$532$.#::,%%)($3'$,'(,.%3Y/)$#>>)'.)$+'()1$%5)$=#:43',)2$8.%2A$K?).%,#'2$@TMKNL$@TTW$8.%L$U$?))$C@$>#1$>+1%5)1$()%3,/2$#'$2+.5$#>>)'.)2

    K)L$%5)$3:#+'%$#>$,'%)1)2%$E5,.5`$530,'9$>3//)'$(+)`$532$'#%$Y))'$43,(gK>L$%5)$3:#+'%$#>$3'S$41#0,2,#'$:3()$,'$1)24).%$#>$3'S$>3,/+1)$#1$3'%,.,43%)($>3,/+1)$YS$%5)$Y#11#E)1$%#$1)43S$%5)$E5#/)$#1$431%$#>$%5)$/#3'$#1$%#$43S$%5)$E5#/)$#1$431%$#>$3'S$,'%)1)2%$%5)1)#'g

    J30)$%13'23.%,#'2`$/#3'2$3'($9+313'%))2$%#$3'($>1#:$(,1).%#12I.#'').%)($4)12#'2$Y))'$(,2./#2)(`$32$1)c+,1)($YS$?).%,#'2$M@$%#$MG$#>$%5)$=#:43',)2$8.%$@TTWl$?+.5$(,2./#2+1)2$253//$,'./+()e$$$

    K3L$3$2%3%):)'%$#>$>3.%$%53%$%5)$%13'23.%,#'$E32$:3()$(+1,'9$%5)$4)1,#(gKYL$%5)$'3:)$#>$%5)$4)12#'$>#1$E5#:$%5)$%13'23.%,#'$E32$:3()$3'($E5)1)$%53%$4)12#'$,2$#1$E32$.#'').%)($%#$3$(,1).%#1$#>$%5)$.#:43'S`$%5)$'3:)$#>$%53%$(,1).%#1g

    ,VWKHUHDQRWHRIWKHGLUHFWRUVDSSURYDORIWKHILQDQFLDOVWDWHPHQWV"

    J30)$9#0)1':)'%$913'%2$Y))'$(,2./#2)(lJ30)$4)'2,#'2$.#2%2$3'($3..1+3/2$Y))'$(,2./#2)(l$V5)1)$%5)1)$,2$3$()>,')($Y)')>,%$4)'2,#'$2.5):)`$530)$3()c+3%)$(,2./#2+1)2$Y))'$:3()l

    81)$41,#1$S)31$3(j+2%:)'%2$3441#41,3%)/S$3..#+'%)($>#1$3'($(,2./#2)($,'$%5)$>,'3'.,3/$2%3%):)'%2l

    @@I@WIBW@W$$H39)$$BO

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'2796512'3$4$-5$%'6727 :6./.,-( H,/%5#88#6)#8.((.#6()*"#8)(8,--%")$#8I,60)*.6,6$.,- !"%I,"%&)F09(/,/%8%6/(9)16)1.&%)T%8#."U) J%@.%K%&)F097#"/)1)'.)$%#$%5,2$Y))'$:3()$#'$%5)$>3.)$#>$%5)$41#>,%$3'($/#22$3..#+'%l

    #!!!!!!!H#/,%,.3/$3'($.531,%3Y/)$.#'%1,Y+%,#'2

    #$$$$$$$P5)$)*,2%)'.)$#>$Y13'.5)2$#+%2,()$%5)$6_$K7319)$3'($:)(,+:$2,f)(L

    'RWKHILQDQFLDOVWDWHPHQWVRUWKHGLUHFWRUVUHSRUWLQFOXGHDVWDWHPHQWRIGLUHFWRUV1)24#'2,Y,/,%,)2l

    81)$(,2./#2+1)2$#>$3+(,%$>))2$3()c+3%)l

    ]#)2$%5)$(,1).%#12$1)4#1%$,'./+()$3//$:3%%)12$1)c+,1)($YS$/3E$,'./+(,'9e#!!!!!!!H1,'.,43/$3.%,0,%,)2`$

    G

    #$$$$$$$7319)$(,>>)1)'.)2$Y)%E))'$:31F)%$03/+)$3'($.311S,'9$03/+)$#>$/3'($K7319)$3'($:)($

    @@I@WIBW@W$$H39)$$BQ

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'2796512'3$4$-5$%'6727 :6./.,-( H,/%5#88#6)#8.((.#6()*"#8)(8,--%")$#8I,60)*.6,6$.,- !"%I,"%&)F09(/,/%8%6/(9)16)1.&%)T%8#."U) J%@.%K%&)F097#"/,*)($322)%2$530)$Y))'$1)U03/+)(`$530)$3()c+3%)$(,2./#2+1)2$Y))'$:3()$#>$%5)$(3%)$3'($Y32,2$#>$%5)$1)03/+3%,#'$3'($%5)$03/+)1l$J30)$%5)$5,2%#1,.$.#2%$()%3,/2$#>$%5)2)$>,*)($322)%2$Y))'$(,2./#2)(l

    &2$%5)1)$3()c+3%)$(,2./#2+1)$#>$3..#+'%,'9$4#/,.,)2l$;#1$)*3:4/)e!!!!!!!!=3/.+/3%,#'$#>$%+1'#0)1$3'($Y32,2$#>$1).#9',%,#'$#>$,'.#:)

    #$$P5)$'3%+1)$#>$%5)$$#6$%"6g

    81)$%5)$%3*$.5319)$(,2./#2+1)2$3()c+3%)l$$]#$%5)$(,2./#2+1)2$,'./+()$3$1).#'.,/,3%,#'$#>$41#>,%I/#22$3%$2%3'(31($13%)$%#$%5)$3.%+3/$%3*$.5319)l

    #$$8$2%3%):)'%$%53%$%5)$>,'3'.,3/$2%3%):)'%2$530)$Y))'$41)431)($#'$%5)$G#.6G)$#6$%"6)F,(.(g#$$8$2%3%):)'%$#>$%5)$4)1%,')'%$*,$/(g

    #$$8$2%3%):)'%$#>$%5)$,(('8I/.#6($3(#4%)($YS$%5#2)$.5319)($E,%5$9#0)1'3'.)`$E5,.5$25#+/($Y)$./)31/S$(,2%,'9+,253Y/)$>1#:$%5)$4)1%,')'%$>3.%2g#$$KV5)1)$3441#41,3%)$3'($413.%,.3Y/)L$3$2%3%):)'%$1)931(,'9$%5)$I-,6($#>$%5#2)$.5319)($E,%5$9#0)1'3'.)$>#1$1)2#/0,'9$%5)$:3%%)12$9,0,'9$1,2)$%#$%5)$.#'.)1'e$3'(#$$])%3,/2$#>$3'S$1)/)03'%$,$/.#6($YS$%5#2)$.5319)($E,%5$9#0)1'3'.)A

    !!!!!!!!;#1),9'$.+11)'.,)2J30)$%+1'#0)1`$.#2%$#>$23/)2$3'($91#22$41#>,%$Y))'$(,2./#2)($,'$%5)$41#>,%$3'($/#22$3..#+'%l

    J30)$,'0)2%:)'%$41#4)1%,)2$Y))'$2)4313%)/S$(,2./#2)(l$P5)2)$25#+/($Y)$1)03/+)($3''+3//S$3'($25#+/($'#%$Y)$()41).,3%)(

    81)$.1)(,%#12$91)3%)1$%53'$#')$S)31$(,2./#2)($32$2+.5$,'$%5)$Y3/3'.)$25))%lJ32$%5)$24/,%$#>$/#3'2$#'$%5)$Y32,2$#>$%5)$1)43S:)'%$2.5)(+/)$Y))'$(,2./#2)(l

    J30)$>,*)($322)%2$2+Yj).%$%#$>,'3'.)$/)32)2$#1$5,1)$4+1.532)$Y))'$2)4313%)/S$(,2./#2)(l

    &2$%5)1)$3$2%3%):)'%$1)931(,'9$1)4/3.):)'%$.#2%2$,'$%5)$2%#.F2$3'($E#1F$,'$41#91)22$'#%)l

    81)$431%,.+/312$#>$(,1).%#12$1):+')13%,#'$(,2./#2)($,'$%5)$>,'3'.,3/$2%3%):)'%2l

    ,VWKHUHDFRQFHUQRYHUWKHFRPSDQ\VDELOLW\WRFRQWLQXHDVDJRLQJFRQFHUQ"&RQVLGHUWKH'))($%#$,'./+()$3'$3441#41,3%)$(,2./#2+1)$'#%)A$[)2%$413.%,.)$,2$%53%$2+.5$3$'#%)$25#+/($,'./+()$%5)$>#//#E,'9e

    J32$()>)11)($%3*$Y))'$.3/.+/3%)($3'($(,2./#2)($E5)1)$:3%)1,3/l

    J32$2).+1,%S$>#1$Y3'F$/#3'2$3'($#0)1(13>%2$Y))'$(,2./#2)(l$J30)$3//$.5319)2$#0)1$3'$)'%,%Si2$322)%2$Y))'$3441#41,3%)/S$(,2./#2)(l$P5)2)$25#+/($Y)$391))($%#$=#:43',)2i$J#+2)$1).#1(2A$

    !!!!!!!!$E#1F$,'$41#91)22

    !!!!!!!!H)'2,#'2$.#2%2!!!!!!!!7)32,'9$.#2%2

    81)$)*.)4%,#'3/$,%):2$3()c+3%)/S$3..#+'%)($>#1$3'($(,2./#2)($,'$%5)$>,'3'.,3/$2%3%):)'%2l

    @@I@WIBW@W$$H39)$$BR

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'2796512'3$4$-5$%'6727 :6./.,-( H,/%5#88#6)#8.((.#6()*"#8)(8,--%")$#8I,60)*.6,6$.,- !"%I,"%&)F09(/,/%8%6/(9)16)1.&%)T%8#."U) J%@.%K%&)F097#"/$/,3Y,/,%S$391)):)'%$E,%5$%5)$3+(,%#12`$E5)1)$%5,2$)*,2%2`$,2$(,2./#2)($,'$3$'#%)A$K?).%,#'$NGR$=#:43',)2$8.%$BWWOL

    -'2+1)$%53%$%5)$>,'3'.,3/$2%3%):)'%2$31)$41)431)($,'$3..#1(3'.)$E,%5$%5)$=#:43',)2$8.%$BWWOA$

    !!!!!!!!X4)13%,'9$/)32)$.#::,%:)'%2l

    !!!!!!!!;,'3'.)$/)32)2!!!!!!!!J,1)$4+1.532)$.#'%13.%2

    J30)$1)/3%)($431%S$%13'23.%,#'2$Y))'$>+//S$(,2./#2)(l

    J30)$9#0)1':)'%$913'%2$Y))'$(,2./#2)(l

    J30)$4)'2,#'2$.#2%2$3'($3..1+3/2$Y))'$3()c+3%)/S$(,2./#2)(l$

    J32$3()c+3%)$(,2./#2+1)$Y))'$:3()$#>$

    &>$%5)1)$,2$3'$+/%,:3%)$.#'%1#//,'9$431%S`$,2$%5)1)$3()c+3%)$(,2./#2+1)$1)931(,'9$%5,2l

    V5)1)$/#3'$.#0)'3'%2$530)$Y))'$Y1)3.5)(`$530)$S#+$.#'2,()1)($E5)%5)1$%5)2)$/#3'2$25#+/($Y)$1)./322,>,)($32$1)43S3Y/)$#'$():3'(l$=#'2,()1$E5)%5)1$%5,2$:3%%)1$25#+/($Y)$(,2./#2)($,'$3$"#,'9$=#'.)1'$'#%)A

    81)$41,#1$S)31$3(j+2%:)'%2$3441#41,3%)/S$3..#+'%)($>#1$3'($(,2./#2)($,'$%5)$>,'3'.,3/$2%3%):)'%2l

    J30)$%13'23.%,#'2$/#3'2$3'($9+313'%))2$%#$3'($>1#:$(,1).%#12$Y))'$(,2./#2)(l

    BO

    J30)$()Y%#1$Y3/3'.)2$Y))'$.5).F)($%#$)'2+1)$%53%$%5)S$31)$'#%$(,2./#2)($32$')93%,0)$.1)(,%#12$3'($0,.)$0)123l

    J32$3$1)2)10)2$:#0):)'%$'#%)$Y))'$,'./+()(lJ32$3$1).#'.,/,3%,#'$#>$2531)5#/()12$>+'(2$'#%)$Y))'$,'./+()(l&%$:3S$Y)$').)2231S$%#$1).#9',2)$41)>)1)'.)$2531)2$32$/,3Y,/,%,)2$+'()1$;C?$BNA$J32$%5,2$:3%%)1$Y))'$.#'2,()1)(l

    ,VWKHUHDQRWHRIWKHGLUHFWRUVDSSURYDORIWKHILQDQFLDOVWDWHPHQWV"

    81)$%5)1)$3'S$4#2%$Y3/3'.)$25))%$)0)'%2$%53%$1)c+,1)$(,2./#2+1)l

    @@I@WIBW@W$$H39)$$BT

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'279112'3$4$-5$%'6727 :6./.,-( H,/%

    !"%I,"%&)F09

    ;.6,6$.,-)C/,/%8%6/()5,--\B@%")5,9+1)2$%#$%5)$41)0,#+2$4)1,#(i2$2,9')($>,'3'.,3/$2%3%):)'%2A

    B C)3($#1$.3//$#0)1$%5)$>,'3'.,3/$2%3%):)'%2$,'$>+//AG =#'>,1:$%53%$%5)$'3:)$#>$%5)$.#:43'S$,'$%5)$>,'3'.,3/$2%3%):)'%2$,2$%5)$1)9,2%)1)($

    '3:)$#>$%5)$.#:43'S$4)1$.#:43'S$2).1)%31,3/$1).#1(2

    M =#'>,1:$%53%$%5)$>,'3'.,3/$S)31$)'($,2$.#11).%/S$2%3%)($%51#+95#+%$%5)$>,'3'.,3/$2%3%):)'%2A$V5)1)$%5)$>,'3'.,3/$4)1,#($,2$'#%$3$S)31`$%5,2$25#+/($Y)$2%3%)(A

    N =5).F$%5)$2)c+)'.)$#>$439)$'+:Y)12$,2$.#11).%`$3'($391))$%5)$439)2$%#$%5)$,'()*$#1$.#'%)'%2$439)A

    O 891))$3//$()%3,/2$3'($3:#+'%2$>1#:$%5)$],1).%#12$C)4#1%$%#$%5)$>,'3'.,3/$2%3%):)'%2A

    Q J32$%5)$/3%)2%$0)12,#'$#>$%5)$8+(,%$C)4#1%$Y))'$+2)(lR =5).F$3//$%#%2$3'($.1#22$%#%2$,'$%5)$],1).%#12$C)4#1%`$%5)$:3,'$2%3%):)'%2$%5)$'#%)2$

    %5)1)%#$3'($%5)$()%3,/)($41#>,%$3'($/#22$3..#+'%A

    T &2$%5)$[3/3'.)$?5))%$Y3/3'.)($,'$%5)$.+11)'%$S)31$3'($.#:4313%,0)2l@W =5).F$%53%$%5)$'+:)1,.3/$2)c+)'.)$#>$'#%)2$,2$.#11).%A@@ 891))$%5)$%#%3/2$#>$3//$'#%)2$%#$%5)$[3/3'.)$?5))%$3'($H1#>,%$3'($7#22$8..#+'%$3'($

    #%5)1$41,:31S$2%3%):)'%2$32$344/,.3Y/)A

    @B =5).F$%5)$41#>,%I/#22$>#1$%5)$S)31$%#$%5)$1)2)10)2$:#0):)'%$3'($%5)$1)2)10)$:#0):)'%$%#$%5)$1)2)10)2$,'$%5)$[3/3'.)$?5))%A

    @G 891))$%5)$23/)2`$91#22$41#>,%$3'($#%5)1$)*4)'2)$%#%3/2$>1#:$%5)$()%3,/)($'#'U2%3%+%#1S$41#>,%$3'($/#22$3..#+'%$%#$%5)$2%3%+%#1S$41#>,%$3'($/#22$3..#+'%A

    @M 891))$#1$1).#'.,/)$2%3>>$.#2%2$3'($(,1).%#12$1):+')13%,#'$>1#:$%5)$2%3%+%#1S$(,2./#2+1)2$%#$%5)$()%3,/)($'#'U2%3%+%#1S$41#>,%$3'($/#22$3..#+'%A

    @N 891))$%5)$()41).3%,#'$%#%3/$>1#:$%5)$>,*)($322)%$'#%)$%#$%5)$2%3%+%#1S$(,2./#2+1)$'#%)`$%#$%5)$()%3,/)($41#>,%$3'($/#22$3..#+'%A

    @@I@WIBW@W$$H39)$$GW

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 82212'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3:6./.,-( H,/%

    !BCE)X1N175=)CY==E)=[=7EC !"%I,"%&)F09J%@.%K%&)F09

    C)%+1'$%#$&'()*1'&./)!"#G",88%

    ?.5)(+/)$I$=#::)'%

    &',%,3/2$3'($(3%)

    ?.5)(+/)$I$=#::)'%

    &',%,3/2$3'($(3%)

    H)1>#1:$3+(,%$41#.)(+1)2$()2,9')($%#$#Y%3,'$2+>>,.,)'%$3441#41,3%)$3+(,%$)0,()'.)$%53%$3//$)0)'%2$#..+11,'9$Y)%E))'$%5)$(3%)$#>$%5)$>,'3'.,3/$2%3%):)'%2$3'($%5)$(3%)$#>$%5)$3+(,%#12$1)4#1%$%53%$1)c+,1)$3(j+2%:)'%$#>`$#1$(,2./#2+1)$,'`$%5)$>,'3'.,3/$2%3%):)'%2$530)$Y))'$,()'%,>,)(A$P5)2)$253//$,'./+()$%5)$>#//#E,'9eK,L$1)0,)E,'9$41#.)(+1)2$:3'39):)'%$532$)2%3Y/,25)($%#$)'2+1)$%53%$2+Y2)c+)'%$)0)'%2$31)$,()'%,>,)(gK,,L$,'c+,1,'9$#>$:3'39):)'%$3'(`$E5)1)$3441#41,3%)`$%5#2)$.5319)($E,%5$9#0)1'3'.)$32$%#$E5)%5)1$3'S$2+Y2)c+)'%$)0)'%2$530)$#..+11)($E5,.5$:,95%$)>>).%$%5)$>,'3'.,3/$2%3%):)'%2g

    K,,,L$1)3(,'9$:,'+%)2$#>$:))%,'92$#>$%5)$)'%,%Si2$#E')12`$:3'39):)'%$3'($%5#2)$.5319)($E,%5$9#0)1'3'.)$%53%$530)$Y))'$5)/($3>%)1$%5)$(3%)$#>$%5)$>,'3'.,3/$2%3%):)'%2$3'($,'c+,1,'9$3Y#+%$:3%%)12$(,2.+22)($3%$2+.5$:))%,'92$>#1$E5,.5$:,'+%)2$31)$'#%$S)%$303,/3Y/)gK,0L$1)0,)E,'9$%5)$)'%,%Si2$/3%)2%$:3'39):)'%$3..#+'%2A$&?8K6_d&LNOWKOLKQLP5)$>#//#E,'9$3((,%,#'3/$41#.)(+1)2$:3S$3/2#$Y)$.#'2,()1)($').)2231SeK,L$1)0,)E,'9$.325$Y##F2`$,'0#,.)2$3'($Y3'F$2%3%):)'%2gK,,L$1)0,)E,'9$.325$>/#E2$3'($Y+(9)%2gK,,,L$,'c+,1,'9$#>$%5)$)'%,%Si2$/)93/$.#+'2)/$.#'.)1','9$/,%,93%,#'$3'($./3,:2gK,0L$:3j#1$.#'%13.%2gK0L$3'S$#%5)1$2#+1.)2A$&?8K6_d&LNOWKQL

    G &>$2+Y2)c+)'%$)0)'%2$31)$,()'%,>,)(`$()%)1:,')$E5)%5)1$)3.5$)0)'%$,2$3441#41,3%)/S$1)>/).%)($,'$%5)$>,'3'.,3/$2%3%):)'%2$,'$3..#1(3'.)$E,%5$%5)$344/,.3Y/)$1)4#1%,'9$>13:)E#1FA$&?8K6_d&LNOWKRL

    M C)c+)2%$:3'39):)'%$3'(`$E5)1)$3441#41,3%)`$%5#2)$.5319)($E,%5$9#0)1'3'.)`$%#$41#0,()$3$E1,%%)'$1)41)2)'%3%,#'$,'$3..#1(3'.)$E,%5$&?8K6_d&LNRW$%53%$3//$)0)'%2$#..+11,'9$2+Y2)c+)'%$%#$%5)$(3%)$#>$%5)$>,'3'.,3/$2%3%):)'%2$3'($>#1$E5,.5$%5)$344/,.3Y/)$>,'3'.,3/$1)4#1%,'9$>13:)E#1F$1)c+,1)2$3(j+2%:)'%$#1$(,2./#2+1)$530)$Y))'$3(j+2%)($#1$(,2./#2)(A$&?8K6_d&LNOWKTL$K?))$8RL

    @

    B

    ;.%-&K#"W ;.6,-)J%@.%K

    ;,$/()K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 82212'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3:6./.,-( H,/%

    !BCE)X1N175=)CY==E)=[=7EC !"%I,"%&)F09J%@.%K%&)F09

    C)%+1'$%#$&'()*1'&./)!"#G",88%

    ?.5)(+/)$I$=#::)'%

    &',%,3/2$3'($(3%)

    ?.5)(+/)$I$=#::)'%

    &',%,3/2$3'($(3%)

    ;.%-&K#"W ;.6,-)J%@.%K

    ;,$/()K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 82212'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3:6./.,-( H,/%

    !BCE)X1N175=)CY==E)=[=7EC !"%I,"%&)F09J%@.%K%&)F09

    C)%+1'$%#$&'()*1'&./)!"#G",88%

    ?.5)(+/)$I$=#::)'%

    &',%,3/2$3'($(3%)

    ?.5)(+/)$I$=#::)'%

    &',%,3/2$3'($(3%)

    ;.%-&K#"W ;.6,-)J%@.%K

    ;,$/()K#1)$%5)$9)')13/$:))%,'9A$&?8K6_d&LNOWK@QL

    5B75NMC:B7

    ?,9')($

    ]3%)

    C)0,)E)(

    ]3%)

    ?+Yj).%$%#$%5)$:3%%)12$'#%)($>#1$%5)$1)0,)E)1`$,'$:S$#4,',#'$2+>>,.,)'%$3+(,%$322+13'.)$532$Y))'$#Y%3,')($%#$)'3Y/)$+2$%#$.#'./+()$%53%$3'S$4#2%$Y3/3'.)$25))%$)0)'%2`$,>$%5)S$)*,2%`$31)$.#11).%/S$%1)3%)($,'$%5)$3..#+'%2A

    @@I@WIBW@W$$H39)$$GG

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'269212'3$4$-5$%'6727 :6./.,-( H,/%LB:7L)5B75=J7 !"%I,"%&)F09

    J%@.%K%&)F09C)%+1'$%#$&'()*

    1'&./)!"#G",88% C$$%5)$)'%,%Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$

    .#'.)1'$.#0)12$/)22$%53'$%E)/0)$:#'%52$>1#:$%5)$(3%)$#>$%5)$>,'3'.,3/$2%3%):)'%2`$1)c+)2%$:3'39):)'%$%#$)*%)'($,%2$322)22:)'%$4)1,#($%#$3%$/)32%$%E)/0)$:#'%52$>1#:$%53%$(3%)A$&?8K6_d&LNQWK@GL

    G V5)1)$.325$>/#E2$>#1).32%2$#1$Y+(9)%2$31)$'#%$303,/3Y/)`$()2.1,Y)$E53%$)0,()'.)$,2$303,/3Y/)$%#$2+44#1%$%5)$.#:43'Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$.#'.)1'A$C)%3,'$%5)$)0,()'.)A$&?8K6_d&LNQWK@GL

    M =#'2,()1$E5)%5)1$:3'39):)'%i2$322)22:)'%$,'./+()2$3//$1)/)03'%$,'>#1:3%,#'$#>$E5,.5$%5)$3+(,%#1$,2$3E31)$32$3$1)2+/%$#>$%5)$3+(,%A$&?8K6_d&LNQWK@MLA

    !%".#&)F%0#6&)8,6,G%8%6/_(),((%((8%6/N -'c+,1)$#>$:3'39):)'%$32$%#$,%2$F'#E/)(9)$#>$)0)'%2$#1$.#'(,%,#'2$Y)S#'($%5)$

    4)1,#($#>$:3'39):)'%i2$322)22:)'%$%53%$:3S$.32%$2,9',>,.3'%$(#+Y%$#'$%5)$)'%,%Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$.#'.)1'A$&?8K6_d&LNQWK@NL1&&./.#6,-),'&./)I"#$%&'"%()K$.#'(,%,#'2$530)$Y))'$,()'%,>,)($%53%$:3S$.32%$2,9',>,.3'%$(#+Y%$#'$%5)$)'%,%Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$.#'.)1'`$#Y%3,'$2+>>,.,)'%$3441#41,3%)$3+(,%$)0,()'.)$%#$()%)1:,')$E5)%5)1$#1$'#%$3$:3%)1,3/$+'.)1%3,'%S$)*,2%2$%51#+95$4)1>#1:,'9$3((,%,#'3/$3+(,%$41#.)(+1)2`$,'./+(,'9$.#'2,()13%,#'$#>$:,%,93%,'9$>3.%#12A$P5)2)$253//$,'./+()eK,L$1)c+)2%,'9$:3'39):)'%$%#$:3F)$,%2$322)22:)'%$#'$%5)$)'%,%Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$.#'.)1'gK,,L$)03/+3%,'9$:3'39):)'%2$4/3'2$>#1$>+%+1)$3.%,#'2$,'$1)/3%,#'$%#$,%2$9#,'9$.#'.)1'$322)22:)'%A$P5)2)$4/3'2$:3S$,'./+()$U$1)0,)E,'9$.325>/#E`$41#>,%$3'($#%5)1$1)/)03'%$>#1).32%2$E,%5$:3'39):)'%g$U$(,2.+22,'9$%5)$)'%,%Si2$/3%)2%$303,/3Y/)$,'%)1,:$>,'3'.,3/$2%3%):)'%2I:3'39):)'%$3..#+'%2g$U$1)3(,'9$%5)$%)1:2$#>$/#3'$391)):)'%2$3'($()%)1:,','9$E5)%5)1$3'S$530)$Y))'$Y1)3.5)(g$U$1)0,)E,'9$(,1).%#12I2531)5#/()1$:,'+%)2g$U$,'c+,1,'9$#>$%5)$)'%,%Si2$/)93/$.#+'2)/$1)931(,'9$%5)$)*,2%)'.)$#>$/,%,93%,#'$3'($./3,:2$3'($%5)$1)32#'3Y/)')22$#>$:3'39):)'%2$322)22:)'%2$#>$%5),1$#+%.#:)$3'($%5)$)2%,:3%)$#>$%5),1$>,'3'.,3/$,:4/,.3%,#'2g$U$.#'>,1:,'9$%5)$)*,2%)'.)`$/)93/,%S$3'($)'>#1.)3Y,/,%S$#>$3113'9):)'%2$%#$41#0,()$#1$:3,'%3,'$>,'3'.,3/$2+44#1%$E,%5$1)/3%)($3'($%5,1($431%,)2$3'($322)22,'9$%5)$>,'3'.,3/$3Y,/,%S$#>$2+.5$431%,)2$%#$41#0,()$3((,%,#'3/$>+'(2g$U$)03/+3%,'9$%5)$)'%,%Si2$4/3'2$%#$()3/$E,%5$+'>,//)($.+2%#:)1$#1()12g$U$4)1>#1:,'9$3+(,%$41#.)(+1)2$1)931(,'9$2+Y2)c+)'%$)0)'%2$%#$,()'%,>S$%5#2)$%53%$),%5)1$:,%,93%)$#1$#%5)1E,2)$3>>).%$%5)$)'%,%Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$.#'.)1'g$U$.#'>,1:,'9$%5)$)*,2%)'.)`$%)1:2$3'($3()c+3.S$#>$Y#11#E,'9$>3.,/,%,)2g$$U$#Y%3,','9$3'($1)0,)E,'9$1)4#1%2$#>$1)9+/3%#1S$3.%,#'2g$&?8K6_d&LNQWK@OL$$U$()%)1:,','9$%5)$3()c+3.S$#>$2+44#1%$>#1$3'S$4/3'')($(,24#23/2$#>$322)%2A

    K,,,L$V5)1)$3$.325>/#E$>#1).32%$,2$3$2,9',>,.3'%$>3.%#1$,'$.#'2,()1,'9$%5)$>+%+1)$#+%.#:)$#>$)0)'%2$#1$.#'(,%,#'2$,'$%5)$)03/+3%,#'$#>$:3'39):)'%2$4/3'2$>#1$>+%+1)$3.%,#'2`$)03/+3%)$%5)$1)/,3Y,/,%S$#>$%5)$+'()1/S,'9$(3%3$9)')13%)($%#$41)431)$%5)$>#1).32%$3'($()%)1:,')$E5)%5)1$%5)1)$,2$3()c+3%)$2+44#1%$>#1$%5)$322+:4%,#'2$+'()1/S,'9$%5)$>#1).32%AK,0L$.#'2,()1$E5)%5)1$3'S$3((,%,#'3/$>3.%2$#1$,'>#1:3%,#'$530)$Y).#:)$303,/3Y/)$2,'.)$%5)$(3%)$#'$E5,.5$:3'39):)'%$:3()$,%2$322)22:)'%gK0L$C)c+)2%$E1,%%)'$.#'>,1:3%,#'2$>1#:$:3'39):)'%$3'(`$E5)1)$3441#41,3%)`$%5#2)$.5319)($E,%5$9#0)1'3'.)`$1)931(,'9$%5),1$4/3'2$>#1$>+%+1)$3.%,#'$3'($%5)$>)32,Y,/,%S$#>$%5)2)$4/3'2A$&?8K6_d&LNQWK@OL

    O

    @@I@WIBW@W$$H39)$$GM

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'269212'3$4$-5$%'6727 :6./.,-( H,/%LB:7L)5B75=J7 !"%I,"%&)F09

    J%@.%K%&)F09C)%+1'$%#$&'()*

    1'&./)!"#G",88% C$,1:3%,#'$>1#:$%5#2)$431%,)2`$3'($#Y%3,'$)0,()'.)$#>$%5),1$3Y,/,%S$%#$41#0,()$2+.5$>,'3'.)`$3'($3$.#'>,1:3%,#'$%53%$%5)S$E,//$'#%$E,%5(13E$%5)$>,'3'.)$,>$%5,2$E#+/($531:$%5)$.#:43'Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$.#'.)1'A$&?8K6_d&LNQWK@OL

    1'&./)$#6$-'(.#6(),6&)"%I#"/.6GR =#'./+()$E5)%5)1$3$:3%)1,3/$+'.)1%3,'%S$)*,2%2$1)/3%)($%#$)0)'%2$#1$.#'(,%,#'2$

    %53%$:3S$.32%$2,9',>,.3'%$(#+Y%$#'$%5)$)'%,%Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$.#'.)1'A$&>$2+.5$3'$+'.)1%3,'%S$)*,2%2$3441#41,3%)$(,2./#2+1)$#>$%5)$'3%+1)$3'($,:4/,.3%,#'2$#>$%5)$+'.)1%3,'%S$,2$').)2231S$>#1$%5)$>3,1$41)2)'%3%,#'$#>$%5)$>,'3'.,3/$2%3%):)'%2$#1$>#1$%5)$>,'3'.,3/$2%3%):)'%2$'#%$%#$Y)$:,2/)3(,'9A$&?8K6_d&LNQWK@QL

    T &>$%5)$4)1,#($%#$E5,.5$%5#2)$.5319)($E,%5$9#0)1'3'.)$530)$43,($431%,.+/31$3%%)'%,#'$,'$322)22,'9$9#,'9$.#'.)1'$,2$/)22$%53'$#')$S)31$>1#:$%5)$(3%)$#>$3441#03/$#>$%5)$>,'3'.,3/$2%3%):)'%2`$3'($%5#2)$.5319)($E,%5$9#0)1'3'.)$530)$'#%$(,2./#2)($%5)$>3.%`$%5)$3+(,%#1$253//$(#$2#$E,%5,'$%5)$3+(,%#12$1)4#1%A$&?8K6_d&LNQWK@QL-*3:4/)2$#>$)0)'%2$#1$.#'(,%,#'2$%53%$,'(,0,(+3//S$#1$.#//).%,0)/S$:3S$.32%$2,9',>,.3'%$(#+Y%$3Y#+%$%5)$9#,'9$.#'.)1'$322+:4%,#'$31)$2)%$#+%$#'$8@BABM(%)#*)G#.6G)$#6$%"6),(('8I/.#6)F'/),)8,/%".,-)'6$%"/,.6/0)%D.(/(&>$%5)$+2)$#>$%5)$9#,'9$.#'.)1'$322+:4%,#'$,2$3441#41,3%)$Y+%$3$:3%)1,3/$+'.)1%3,'%S$)*,2%2`$()%)1:,')$E5)%5)1$%5)$>,'3'.,3/$2%3%):)'%2eK,L$3()c+3%)/S$()2.1,Y)$%5)$41,'.,43/$)0)'%2$%53%$:3S$.32%$2,9',>,.3'%$(#+Y%$#'$%5)$)'%,%Si2$3Y,/,%S$%#$.#'%,'+)$$32$3$9#,'9$.#'.)1'$3'($:3'39):)'%i2$4/3'2$%#$()3/$E,%5$%5)2)$)0)'%2$3'(K,,L$(,2./#2)$./)31/S$%53%$%5)1)$,2$3$:3%)1,3/$+'.)1%3,'%S$%53%$:3S$.32%$2,9',>,.3'%$(#+Y%$#'$%5)$)'%,%Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$.#'.)1'$3'($%5)1)>#1)$,%$:3S$Y)$+'3Y/)$%#$1)3/,2)$,%2$322)%2$3'($(,2.5319)$,%2$/,3Y,/,%,)2$,'$%5)$'#1:3/$.#+12)$#>$Y+2,')22A$&?8K6_d&LNQWK@RL[)2%$413.%,.)$,2$%53%$2+.5$(,2./#2+1)$25#+/($,'./+()$%5)$>#//#E,'9e8$2%3%):)'%$%53%$%5)$>,'3'.,3/$2%3%):)'%2$530)$Y))'$41)431)($#'$%5)$9#,'9$.#'.)1'$Y32,2g8$2%3%):)'%$#>$%5)$4)1%,')'%$>3.%2gP5)$'3%+1)$#>$%5)$.#'.)1'g8$2%3%):)'%$#>$%5)$322+:4%,#'2$3(#4%)($YS$%5#2)$.5319)($E,%5$9#0)1'3'.)`$E5,.5$25#+/($Y)$./)31/S$(,2%,'9+,253Y/)$>1#:$%5)$4)1%,')'%$>3.%2g

    KV5)1)$3441#41,3%)$3'($413.%,.3Y/)L$3$2%3%):)'%$1)931(,'9$%5)$4/3'2$#>$%5#2)$.5319)($E,%5$9#0)1'3'.)$>#1$1)2#/0,'9$%5)$:3%%)12$9,0,'9$1,2)$%#$%5)$.#'.)1'g$3'(])%3,/2$#>$3'S$1)/)03'%$3.%,#'2$YS$%5#2)$.5319)($E,%5$9#0)1'3'.)AK?))$3/2#$8@WABK3L$3'($8@WABKYLL

    @@ &>$3()c+3%)$(,2./#2+1)$,2$:3()`$)*41)22$3'$+':#(,>,)($#4,',#'$3'($,'./+()$3'$):4532,2$#>$:3%%)1$431391345$,'$%5)$3+(,%#12$1)4#1%A$&?8K6_d&LNQW$K@TL

    @B &>$3()c+3%)$(,2./#2+1)$,2$'#%$:3()`$)*41)22$3$c+3/,>,)($#4,',#'$#1$3(0)12)$#4,',#'`$32$3441#41,3%)`$,'$3..#1(3'.)$E,%5$&?8K6_d&LQWNA$?%3%)$,'$%5)$3+(,%#12$1)4#1%$%53%$%5)1)$,2$3$:3%)1,3/$+'.)1%3,'%S$%53%$:3S$.32%$2,9',>,.3'%$(#+Y%$3Y#+%$%5)$)'%,%Si2$3Y,/,%S$%#$.#'%,'+)$32$3$9#,'9$.#'.)1'A$&?8K6_d&LNQWKBWL

    @G (QVXUHWKDWWKHILOHFRQWDLQVDQDGHTXDWHUHFRUGRIWKHDXGLWRUVHYDOXDWLRQRIPDQDJHPHQWVDVVHVVPHQWRIWKHHQWLW\VDELOLW\WRFRQWLQXHDVDJRLQJFRQFHUQ&?8K6_d&LBGWKRLM(%)#*)G#.6G)$#6$%"6),(('8I/.#6).6,II"#I".,/%

    @M &>$%5)$>,'3'.,3/$2%3%):)'%2$530)$Y))'$41)431)($#'$3$9#,'9$.#'.)1'$Y32,2$Y+%`$,'$%5)$3+(,%#1i2$j+(9):)'%`$:3'39):)'%2$+2)$#>$%5)$9#,'9$.#'.)1'$322+:4%,#'$,2$,'3441#41,3%)`$%5)$3+(,%#1$253//$)*41)22$3'$3(0)12)$#4,',#'A$&?8K6_d&LNQWKB@L

    @W

    @@I@WIBW@W$$H39)$$GN

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'269212'3$4$-5$%'6727 :6./.,-( H,/%LB:7L)5B75=J7 !"%I,"%&)F09

    J%@.%K%&)F09C)%+1'$%#$&'()*

    1'&./)!"#G",88% C$$%5)1)$,2$3$2,9',>,.3'%$()/3S$,'$%5)$3441#03/$#>$%5)$>,'3'.,3/$2%3%):)'%2$3>%)1$%5)$(3%)$#>$%5)$>,'3'.,3/$2%3%):)'%2$)'c+,1)$32$%#$%5)$1)32#'2$>#1$%5)$()/3SA$&?8K6_d&LNQWKBML

    @R &>$,%$,2$Y)/,)0)($%53%$%5)$()/3S$.#+/($Y)$1)/3%)($%#$)0)'%2$1)/3%,'9$%#$%5)$9#,'9$.#'.)1'$322)22:)'%`$4)1>#1:$3((,%,#'3/$3+(,%$41#.)(+1)2$').)2231S$32$E)//$32$.#'2,()1$%5)$)>>).%$#'$%5)$3+(,%#12$.#'./+2,#'$1)931(,'9$%5)$)*,2%)'.)$#>$3$:3%)1,3/$+'.)1%3,'%SAK&?8K6_d&LNQWKBMLL

    5B75NMC:B7?+Yj).%$%#$%5)$:3%%)12$'#%)($>#1$%5)$1)0,)E)1`$,'$:S$#4,',#'$2+>>,.,)'%$3+(,%$322+13'.)$532$Y))'$#Y%3,')($%#$)'3Y/)$+2$%#.#'./+()$%53%$%5)$3..#+'%2$25#+/($I$25#+/($'#%$K.-5-+-",3",%%'$%'(,+-@" Y)$41)431)($#'$3$9#,'9$.#'.)1'$Y32,2A

    &'$:S$#4,',#'$%5)$(,2./#2+1)2$.#'.)1','9$9#,'9$.#'.)1'$31)$3()c+3%)A

    ?,9')($

    ]3%)

    C)0,)E)(

    ]3%)

    !""#*,'+-'-."/00$12+,2+3"4'-5,2."A"/55"'()*+3"'-3-'7-.

    @@I@WIBW@W$$H39)$$GO

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'269612'3$4$-5$%'6727 :6./.,-( H,/%G.*";'(."4$%"'HI$#&*."",*%$ !"%I,"%&)F09

    J%@.%K%&)F09C)%+1'$%#$&'()*

    1'&./)!"#G",88% !-,66.6G)))))))))))))O?7

    ;.6,-)))))))O?7 5#88%6/(

    4 ;.6,6$.,-

    @A@ Z)%$/,3Y,/,%S$#1$')%$.+11)'%$/,3Y,/,%S$4#2,%,#'@AB ;,*)($%)1:$Y#11#E,'92$3441#3.5,'9$:3%+1,%S$E,%5#+%$1)3/,2%,.$

    41#24).%2$#>$1)')E3/$#1$1)43S:)'%@AG -0,()'.)$#>$Y3'F$/#3'$.#0)'3'%2$'#%$Y))'$3(5)1)($%#@AM -*.)22,0)$1)/,3'.)$#'$25#1%U%)1:$Y#11#E,'92$%#$>,'3'.)$/#'9U

    %)1:$322)%2@AN &'(,.3%,#'2$#>$E,%5(13E3/$#>$>,'3'.,3/$2+44#1%$YS$.1)(,%#12@AO Z)93%,0)$#4)13%,'9$.325>/#E2$,'(,.3%)($YS$5,2%#1,.3/$#1$

    41#24).%,0)$>,'3'.,3/$2%3%):)'%2@AQ 8(0)12)$F)S$>,'3'.,3/$13%,#2@AR ?+Y2%3'%,3/$#4)13%,'9$/#22)2$#1$2,9',>,.3'%$()%)1,#13%,#'$,'$%5)$

    03/+)$#>$322)%2$+2)($%#$9)')13%)$.325$>/#E2@AT 811)312$#1$(,2.#'%,'+3'.)$#>$(,0,()'(2@A@W &'3Y,/,%S$%#$43S$.1)(,%#12$#'$(+)$(3%)2@A@@ &'3Y,/,%S$%#$.#:4/S$E,%5$%5)$%)1:2$#>$/#3'$391)):)'%2@A@B =53'9)$>1#:$.1)(,%$%#$.325$#'$()/,0)1S$%13'23.%,#'2$E,%5$

    2+44/,)12@A@G &'3Y,/,%S$%#$#Y%3,'$>,'3'.,'9$>#1$)22)'%,3/$')E$41#(+.%$

    ()0)/#4:)'%$#1$#%5)1$)22)'%,3/$,'0)2%:)'%2A@A@M ?+Y2%3'%,3/$23/)2$#>$>,*)($322)%2$'#%$,'%)'()($%#$Y)$

    1)4/3.)(l@A@N Z)9#%,3%,'9$3$1)2%1+.%+1,'9$#>$Y#11#E,'92@A@OA D3j#1$/#3'$1)43S:)'%2$(+)$#1$1)>,'3'.,'9$').)2231S2 BI%",/.#6,-

    BA@ D3'39):)'%$,'%)'%,#'2$%#$/,c+,(3%)$%5)$)'%,%S$#1$.)32)$#4)13%,#'2

    BAB 7#22$#>$F)S$:3'39):)'%$#1$2%3>>$#1$/3Y#+1$(,>>,.+/%,)2BAG 7#22$#>$:3j#1$:31F)%`$F)S$.+2%#:)12`$>13'.5,2)`$/,.)'.)$#1$

    41,'.,43/$2+44/,)12ABAM ?5#1%39)$#>$,:4#1%3'%$2+44/,)12BAN -:)19)'.)$#>$3$5,95/S$2+..)22>+/$2+44/,)1BAO ;+'(3:)'%3/$:31F)%$#1$%).5'#/#9S$.53'9)2$%#$E5,.5$%5)$

    )'%,%S$:3S$Y)$+'3Y/)$%#$3(34%BAQ ;#1.)($1)(+.%,#'$,'$#4)13%,#'2$(+)$%#$/)9,2/3%,#'`$1)9+/3%#1S$

    3.%,#'$#1$#%5)1$.32)2BAR ])4)'()'%$#'$3$>)E$41#(+.%$/,')2$E5)1)$%5)$:31F)%$,2$

    ()41)22)(> B/

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 8'2112'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3

    :6./.,-( H,/%

    !"%I,"%&)F09EY=)1MH:E)J=!BJE J%@.%K%&)F09

    C)%+1'$%#$&'()*1'&./)!"#G",88% C$/).%)($,'$%5)$(,1).%#1i2$1)4#1%`$%5)$(,1).%#1i2$1)24#'2,Y,/,%,)2$2%3%):)'%`$%5)$3+(,%$1)4#1%$3'($%5)$'#%)2$%#$%5)$>,'3'.,3/$2%3%):)'%2$,'$(#.+:)'%2$2,9')($#'$#1$3>%)1$@B$^+/S$BWWT$1)931(/)22$#>$%5)$>,'3'.,3/$4)1,#($)'($(3%)A

    N P5)$8+(,%$C)4#1%$,22+)($,'$1)/3%,#'$%#$Z#1%5)1'$&1)/3'($.#:43',)2$,2$2,9')($YS$%5)$?)',#1$?%3%+%#1S$8+(,%#1$,'$5,2$#1$5)1$#E'$'3:)A$P5)$:)3','9$#>$%5)$%)1:$i?)',#1$?%3%+%#1S$8+(,%#1i$532$%5)$23:)$:)3','9$32$%5)$%)1:$i-'939):)'%$H31%')1i$32$+2)($,'$&'%)1'3%,#'3/$?%3'(31(2$#'$8+(,%,'9$K&?82LK6_d&L

    O P5)$+2)1$3+(,%#1$253//$'#%$1)>)1$%#$%5)$E#1F$#>$3$2)10,.)$3+(,%#1$,'$%5)$+2)1$3+(,%#1i2$1)4#1%$.#'%3,','9$3'$+':#(,>,)($#4,',#'$+'/)22$1)c+,1)($YS$/3E$#1$1)9+/3%,#'$%#$(#$2#A$&>$2+.5$1)>)1)'.)$,2$1)c+,1)($YS$/3E$#1$1)9+/3%,#'`$%5)$+2)1$3+(,%#1i2$1)4#1%$253//$,'(,.3%)$%53%$%5)$1)>)1)'.)$(#)2$'#%$(,:,',25$%5)$+2)1$3+(,%#1i2$1)24#'2,Y,/,%S$>#1$%5)$3+(,%$#4,',#'A$&?8K6_d&LMWBKB@L

    $5B75NMC:B7

    &$3:$23%,2>,)($%53%$%5)$3+(,%$1)4#1%$532$Y))'$.#11).%/S$41)2)'%)(A

    ?,9')($

    ]3%)

    C)0,)E)(

    ]3%)

    @ C)0,)E$3'($322)22$%5)$.#'./+2,#'2$(13E'$>1#:$%5)$3+(,%$)0,()'.)$#Y%3,')($32$%5)$Y32,2$>#1$%5)$)*41)22,#'$#>$3'$#4,',#'$#'$%5)$>,'3'.,3/$2%3%):)'%2A$K&?8K6_d&LQWWKQLA$=#4S1%$=5$8..%2$&1)

    8O

    @@I@WIBW@W$$H39)$$GR

    STUD

    ENT S

    AMPL

    E

    NOT F

    OR A

    UDIT

    WOR

    K

  • !"#$%&'()*$"&'+,-$'."'/%."$$& 82A12'3$4$-5$%'6727 1'&./)T,/%".,-./0 3

    !%"*#"8,6$%)T,/%".,-./0 3

    :6./.,-( H,/%

    /%,I< !"%I,"%&)F09J%@.%K%&)F09C)%+1'$%#$&'()*

    1'&./)!"#G",88% C$$%5)$)'%,%Si2$:3'39):)'%$3'($%5#2)$.5319)($E,%5$9#0)1'3'.)A$&?8K6_d&LBMWK@BL1'&./);.%-&K#"W),6&)5#6$-'(.#6=@,-',/.#6)#*),'&./)%@.&%6$%

    B &>$3$:3%)1,3/$:,22%3%):)'%$,2$,()'%,>,)(`$)03/+3%)$E5)%5)1$2+.5$3$:,22%3%):)'%$,2$,'(,.3%,0)$#>$>13+(A$&>$%5)1)$,2$2+.5$3'$,'(,.3%,#'`$)03/+3%)$%5)$,:4/,.3%,#'2$#>$%5)$:,22%3%):)'%$,'$1)/3%,#'$%#$#%5)1$324).%2$#>$%5)$3+(,%`$431%,.+/31/S$%5)$1)/,3Y,/,%S$#>$:3'39):)'%$1)41)2)'%3%,#'2$3'($%5)$'3%+1)`$%,:,'9$3'($)*%)'%$#>$#%5)1$3+(,%$41#.)(+1)2`$1).#9',2,'9$%53%$3'$,'2%3'.)$#>$>13+($,2$+'/,F)/S$%#$Y)$3'$,2#/3%)($#..+11)'.)A$C)0,)E$%5)$,:4/,.3%,#'2$>#1$%5)$3+(,%A$&?8K6_d&LBMWKGNLKGOLKGQL

    G -03/+3%)$E5)%5)1$3'3/S%,.3/$41#.)(+1)2$%53%$31)$4)1>#1:)($')31$%5)$)'($#>$%5)$3+(,%$,'(,.3%)$3$41)0,#+2/S$+'1).#9',2)($1,2F$#>$:3%)1,3/$:,22%3%):)'%$(+)$%#$>13+(A$&?8K6_d&LBMWKGML1'&./#")'6,F-%)/#)$#6/.6'%)/$32$3$1)2+/%$#>$3$:,22%3%):)'%$1)2+/%,'9$>1#:$>13+($#1$2+24).%)($>13+(`$%5)$3+(,%#1$25#+/($.#'2,()1$,%2$3Y,/,%S$%#$.#'%,'+)$%5)$3+(,%A$&?8K6_d&LBMWKGRLZ".//%6)"%I"%(%6/,/.#6( 8R

    N XY%3,'$E1,%%)'$1)41)2)'%3%,#'2$>1#:$:3'39):)'%$3'($E5)1)$344/,.3Y/)`$%5#2)$.5319)($E,%5$9#0)1'3'.)$1)931(,'9$>13+(A5#88'6.$,/.#6)/#)8,6,G%8%6/),6&)/13+($532$Y))'$,()'%,>,)($#1$,'>#1:3%,#'$#Y%3,')($%53%$,'(,.3%)2$%53%$3$>13+($:3S$)*,2%`$%5)$3+(,%#1$253//$.#::+',.3%)$%5)2)$:3%%)12$#'$3$%,:)/S$Y32,2$%#$%5)$3441#41,3%)$/)0)/$#>$:3'39):)'%A$&?8K6_d&LBMWKMWLA$P5,2$:3S$Y)$#0)11,(()'$YS$%5)$3+(,%#1i2$1)24#'2,Y/,%S$%#$,'>#1:$1)9+/3%#12A$?))$Y)/#EA

    Q 5#88'6.$,/.#6()/#)"%G'-,/#"0),6&)%6*#"$%8%6/),'/

  • !"#$%&'()*$"&'+,-$'."'/%."$$& J212'3$4$-5$%'6727 :6./.,-( H,/%155=!E175=)B;)1!!B:7ET=7E)BJ)J=\1!!B:7ET=7E !"%I,"%&)F09

    J%@.%K%&)F09C)%+1'$%#$&'()*

    Z1#:$:3'39):)'%$,'$1)24).%$#>e$U$H1#4)1$Y##F2$#>$3..#+'%$KCX&L$I$3()c+3%)$3..#+'%,'9$1).#1(2KZ&L$530)$Y))'$:3,'%3,')($U$;,'3'.,3/$?%3%):)'%2$530)$Y))'$41)431)($,'$3..#1(3'.)$E,%5$&1,25I6_$"88H$K#1$&;C?$,>$344/,.3Y/)L$U$8()c+3%)$,'%)1'3/$.#'%1#/2$)*,2%$%#$)'3Y/)$41)4313%,#'$#>$>,'3'.,3/$2%3%):)'%2$%53%$31)$>1))$>1#:$:3%)1,3/$:,22%3%):)'%$E5)%5)1$(+)$%#$>13+($#1$)11#1$U$8+(,%#12$E,//$Y)$41#0,()($3..)22$%#$3//$').)2231S$,'>#1:3%,#'

    N =#'>,1:$:3'39):)'%$532$'#%$,:4#2)($3$/,:,%3%,#'$#'$%5)$2.#4)$#>$%5)$3+(,%#1i2$E#1F$%53%$%5)$3+(,%#1$Y)/,)0)2$E,//$1)2+/%$,'$(,2./3,:,'9$3'$#4,',#'$#'$%5)$>,'3'.,3/$2%3%):)'%2A$P5)$3+(,%#1$253//$'#%$3..)4%$2+.5$3$/,:,%)($)'939):)'%$32$3'$3+(,%$)'939):)'%A$K&?8K6_d&LB@WKQL

    O &'$%5)$.32)$#>$3$')E$)'939):)'%$532$%5)$41)0,#+2$3+(,%#1$Y))'$.#::+',.3%)($E,%5$,'$3..#1(3'.)$E,%5$1)/)03'%$)%5,.3/$1)c+,1):)'%2l

    5#8I-.,6$%)K./>,.+/%$#1$#Yj).%,0)$j+(9):)'%$,2$1)c+,1)($Y))'$(#.+:)'%)(lA$-?@KBGLR =#'>,1:$%5)1)$31)$'#$)%5,.3/$.#'2,()13%,#'2$#'$41,#1$S)31i2$?.5)(+/)$8O$E5,.5$25#+/($Y)$%3F)'$,'%#$3..#+'%l

    T =#'>,1:$%53%$%5)$>,1:2$431%')12$#1$):4/#S))2`$,'./+(,'9$%5#2)$41#0,(,'9$'#'U3+(,%$2)10,.)2$(#$'#%$%3F)$().,2,#'2$%53%$31)$%5)$1)24#'2,Y,/,%S$#>$%5)$:3'39):)'%$#>$%5)$3+(,%)($)'%,%SA$-?@KGWLKG@L

    @W =#'>,1:$'#$%51)3%2$%#$%5)$3+(,%#12$,'()4)'()'.)$530)$Y))'$,()'%,>,)($3'($322)2)($E5)'$.#'2,()1,'9$E5)%5)1$%#$3..)4%$#1$1)%3,'$%5)$3+(,%$)'939):)'%$#1$%#$41#0,()$'#'U3+(,%$2)10,.)2$%#$3'$3+(,%)($)'%,%S$3'($E5)'$4#%)'%,3/$%51)3%2$31)$1)4#1%)(l$-?@KGML

    @@ J30)$3'S$4#%)'%,3/$%51)3%2$%#$%5)$3+(,%#12$#Yj).%,0,%S$3'($,'()4)'()'.)$Y))'$1)(+.)($%#$3'$3..)4%3Y/)$/)0)/l$-?@KGRLKMML

    @B J32$%5)$3+(,%$)'939):)'%$431%')1$(#.+:)'%)($5,2$#1$5)1$.#'2,()13%,#'$#>$%5)$3+(,%#12$#Yj).%,0,%S$3'($,'()4)'()'.)$#'$3$%,:)/S$Y32,2l$-?@KOMLb#+$:3S$E3'%$%#$32F$2%3>>$%#$.#:4/)%)$%5)$?%3>>$&'()4)'()'.)$=#'>,1:3%,#'A$?))$844)'(,*$MA

    @G =#'>,1:$%5)1)$E)1)$'#$(,1).%$#1$,'(,1).%$>,'3'.,3/$,'%)1)2%2$#1$/#3'2$9,0)'$#1$Y+2,')22$1)/3%,#'25,42$5)/($YS$3$431%')1$#1$2#:)Y#(S$,'$3$4#2,%,#'$%#$,'>/+)'.)$%5)$.#'(+.%$3'($#+%.#:)$#>$%5)$3+(,%$#1$3'$,::)(,3%)$>3:,/S$:):Y)1$#>$%5),12l$&>$2+.5$,'%)1)2%2$31)$5)/($%5)$9+,(3'.)$,'$-?$B$25#+/($Y)$3(5)1)($%#A$$-?B$KQLK@QLKBGLKBMLKBNLKBRLKBTLKG@L

    @M =#'>,1:$%5)1)$E)1)$'#$3+(,%$2)10,.)2$41#0,()($%#$3'S$)'%,%S$#1$4)12#'$3Y/)$%#$,'>/+)'.)$%5)$3>>3,12$#>$%5)$3+(,%$>,1:$#1$%5)$4)1>#1:3'.)$#>$3'S$)'939):)'%$+'()1%3F)'$YS$%5)$3+(,%$>,1:l$-?BKGML

    E,1:$E5)%5)1$./,)'%$,2$1)c+,1)($%#$530)$3'$3+(,%$#1$E5)%5)1$%5)S$c+3/,>S$>#1$8+(,%$-*):4%,#'$B4>"05(-2+"C1,5(>(-3">$'"/1.(+"DE-

  • !"#$%&'()*$"&'+,-$'."'/%."$$& J212'3$4$-5$%'6727 :6./.,-( H,/%155=!E175=)B;)1!!B:7ET=7E)BJ)J=\1!!B:7ET=7E !"%I,"%&)F09

    J%@.%K%&)F09C)%+1'$%#$&'()*

    Z$'"/1.(+"DE-#1:)($#1$2+4)10,2)($(+1,'9$%5)$/#3'$322,9':)'%A$-?B$KMWL

    @Q &'$2,%+3%,#'2$E5)1)$3$>#1:)1$431%')1$,'$3'$3+(,%$>,1:$j#,'2$%5)$3+(,%)($)'%,%S`$.#'>,1:$%53%$3.%,#'$532$Y))'$%3F)'$%#$)'2+1)$%53%$'#$2,9',>,.3'%$.#'').%,#'$1):3,'2$Y)%E))'$%5)$>,1:$3'($%5)$,'(,0,(+3/A$-?B$KMBLKN@L

    @R V5)1)$3$>#1:)1$:):Y)1$#>$3'$)'939):)'%$%)3:$#%5)1$%53'$431%')1$/)30)2$%5)$3+(,%$>,1:$3'($E,%5,'$%E#$S)312$j#,'2$%5)$3+(,%)($)'%,%S$,'$3$F)S$:3'39):)'%$4#2,%,#'$.#'>,1:$%53%$%5)$.#:4#2,%,#'$#>$%5)$3+(,%$%)3:$532$Y))'$1)322)22)(A$-?B$KMTL

    @T V5)1)$3$>#1:)1$):4/#S))$#>$3'$3+(,%)($)'%,%S`$E5#$E32$,'$3$4#2,%,#'$%#$)*)1%$2,9',>,.3'%$,'>/+)'.)$#0)1$%5)$41)4313%,#'$#>$%5)$>,'3'.,3/$2%3%):)'%2`$j#,'2$%5)$3+(,%$>,1:`$.#'>,1:$%53%$%5)$,'(,0,(+3/$253//$'#%$Y)$322,9')($%#$3$4#2,%,#'$,'$E5,.5$5)$#1$25)$,2$3Y/)$%#$,'>/+)'.)$%5)$.#'(+.%$#1$#+%.#:)$#>$%5)$3+(,%$>#1$3$4)1,#($#>$3%$/)32%$%E#$S)312A$-?B$KNQLKNRL

    BW J32$%5)$,'()4)'()'.)$#>$3'S$)*%)1'3/$.#'2+/%3'%$,'0#/0)($,'$%5)$3+(,%$Y))'$1)0,)E)(l$]#.+:)'%$%5)$13%,#'3/)$>#1$%5)$.#'./+2,#'$1)3.5)(A$-?B$KOOLN#6G),((#$.,/.#6)K./>$530)$2)10)($,'$%5,2$1#/)$>#1$:#1)$%53'$@W$S)312l$-?GKNLKOLKQLKRL

    BB J32$%5)$3+(,%$)'939):)'%$Y))'$322,9')($2+>>,.,)'%$431%')12$3'($2%3>>$E,%5$3441#41,3%)$%,:)$3'($2F,//$%#$4)1>#1:$%5)$3+(,%$,'$3..#1(3'.)$E,%5$3+(,%,'9$3'($)%5,.3/$2%3'(31(2l$P5,2$41#.)22$25#+/($Y)$(#.+:)'%)(A$-?M$KNL`$&?8K6_d&LBBWK@ML

    BG =#'>,1:$%53%$%5)$3+(,%$,2$'#%$+'()1%3F)'$#'$3$.#'%,'9)'%$>))$Y32,2A$-?M$K@WL

    BM =#'>,1:$%53%$%5)$41,#1$S)31i2$3+(,%$>))$3'($%5)$3113'9):)'%2$>#1$,%2$43S:)'%$31)$391))($E,%5$%5)$3+(,%)($)'%,%S$Y)>#1)$%5)$3+(,%$>,1:$>#1:3//S$3..)4%2$,%2$344#,'%:)'%$32$3+(,%#1$,'$1)24).%$%#$%5)$>#//#E,'9$4)1,#(A$-?M$K@RLKBWL

    BN =#'>,1:$%53%$,'$1)24).%$#>$+'/,2%)($)'%,%,)2`$%5)$%#%3/$>))$,'.#:)$>#1$Y#%5$3+(,%$3'($'#'U3+(,%$2)10,.)2$,2$'#%$1)9+/31/S$)*4).%)($%#$)*.))($@Nm$#>$3''+3/$>))$,'.#:)$K),%5)1$#>$%5)$>,1:$#1$#>$%53%$431%$#>$%5)$>,1:$LQUHVSHFWRIZKLFKWKHDXGLWSDUWQHUVSURILWVKDUHLVFDOFXODWHG-?MKBOLKBQLA$V5)1)$,%$)*.))(2$%5,2$/,:,%`$%5)$>,1:$253//$1)2,9'$#1$'#%$2%3'($>#1$1)344#,'%:)'%A

    BO V5)1)$,%$,2$)*4).%)($%53%$%5)$%#%3/$>))2$>#1$Y#%5$3+(,%$3'($'#'$3+(,%$2)10,.)2$1).),03Y/)$>1#:$3'$3+(,%)($)'%,%S$3'($,%2$2+Y2,(,31,)2$3+(,%)($YS$%5)$>,1:$E,//$1)9+/31/S$)*.))($@Wm$#>$%5)$3''+3/$>))$,'.#:)$#>$%5)$3+(,%$>,1:$#1$%5)$431%$#>$%5)$>,1:$YS$1)>)1)'.)$%#$E5,.5$%5)$3+(,%$)'939):)'%$431%')1i2$41#>,%$2531)$,2$.3/.+/3%)(`$Y+%$E,//$'#%$)*.))($@Nm`$532$%5)$3+(,%$)'939):)'%$431%')1$(,2./#2)($%53%$)*4).%3%,#'$%#$%5)$)%5,.2$431%')1$3'($%#$%5#2)$.5319)($E,%5$9#0)1'3'.)$#>$%5)$3+(,%)($)'%,%Sl$&'$2+.5$,'2%3'.)2$%5)$>,1:$253//$3113'9)$3'$)*%)1'3/$,'()4)'()'%$c+3/,%S$.#'%1#/$1)0,)E$#>$%5)$3+(,%$)'939):)'%$%#$Y)$+'()1%3F)'$Y)>#1)$%5)$3+(,%#1i2$1)4#1%$,2$>,'3/,2)(A$-?M$KGGL

    ;%%(`)"%8'6%",/.#6),6&)%@,-',/.#6)I#-.$.%(`)-./.G,/.#6`)G.*/(),6&)

  • !"#$%&'()*$"&'+,-$'."'/%."$$& J212'3$4$-5$%'6727 :6./.,-( H,/%155=!E175=)B;)1!!B:7ET=7E)BJ)J=\1!!B:7ET=7E !"%I,"%&)F09

    J%@.%K%&)F09C)%+1'$%#$&'()*

    Z$'"/1.(+"DE-,1:$25#+/($'#%$.#'%,'+)$E,%5$#1$'#%$3..)4%$%5)$3+(,%$)'939):)'%A$-?M$KM@L

    BR J30)$%5)$'#'U3+(,%$2)10,.)2$%53%$530)$Y))'$41#0,()($%#$%5)$3+(,%)($)'%,%S$Y))'$(#.+:)'%)(l$-?NK@@L

    BT J32$,%$Y))'$()):)($%53%$3$1)32#'3Y/)$3'($,'>#1:)($%5,1($431%S$E#+/($1)931($%5)$#Yj).%,0)2$#>$%5)$41#4#2)($'#'U3+(,%$2)10,.)$)'939):)'%$32$Y),'9$.#'2,2%)'%$E,%5$%5)$#Yj).%,0)2$#>$%5)$3+(,%$#>$%5)$>,'3'.,3/$2%3%):)'%2l$&>$'#%`$%5)$3+(,%#1$253//$),%5)1$'#%$+'()1%3F)$%5)$'#'U3+(,%$2)10,.)$)'939):)'%$#1$'#%$3..)4%$#1$E,%5(13E$>1#:$%5)$3+(,%$)'939):)'%A$-?NK@GL=#'>,1:$%53%$%5)1)$31)$'#$3.%+3/$#1$4#%)'%,3/$.#'>/,.%2$#>$,'%)1)2%$#1$3'S$#%5)1$1)32#'$E5S$#+1$#Yj).%,0,%S$3'($,'()4)'()'.)$:3S$Y)$,:43,1)(l$$]#.+:)'%$3'S$2+.5$.#'2,()13%,#'2$3'($3'S$23>)9+31(2$344/,)(A

    =#'2,()1$%5)$>#//#E,'9!!!!!!!!!8$2)/>U,'%)1)2%$%51)3%A!!!!!!!!!8$2)/>U1)0,)E$%51)3%A!!!!!!!!!8$:3'39):)'%$%51)3%A!!!!!!!!!8'$3(0#.3.S$%51)3%A!!!!!!!!!8$>3:,/,31,%S$%51)3%A!!!!!!!!!8'$,'%,:,(3%,#'$%51)3%A

    =#'2,()1$%5)$>#//#E,'9!!!!!!!!!&'%)1'3/$3+(,%$2)10,.)2$-?NKMML!!!!!!!!!&'>#1:3%,#'$%).5'#/#9S$2)10,.)2$-?NKNBL!!!!!!!!!,'3'.)$2)10,.)2$-?NK@WTL!!!!!!!!!P13'23.%,#'U1)/3%)($2)10,.)2$-?NK@@TL!!!!!!!!!8..#+'%,'9$2)10,.)2$-?NK@BQL

    V5)1)$%5)$3+(,%$>,1:$532$53($3$2,9',>,.3'%$,'0#/0):)'%$,'$322,2%,'9$%5)$./,)'%$41)431)$%5)$>,'3'.,3/$2%3%):)'%2`$.#'2,()1$+2,'9$%5)$3441#41,3%)$VDIHJXDUGRILQIRUPHGPDQDJHPHQW(67KLVFRXOGEHHYLGHQFHGE\IRUH[DPSOHKDYLQJDUHSUHVHQWDWLYHRIWKHFOLHQWV2)',#1$:3'39):)'%$2,9'$#>>$031,#+2$:3%%)12$,'0#/0,'9$2+Yj).%,0)$j+(9):)'%2$:3()$YS$%5)$3+(,%#12$)A9A$2,9',>,.3'%$j#+1'3/$)'%1,)2`$.#14#13%,#'$%3*$.#:4+%3%,#'2`$#1$E5,.5$%5)$:3'39):)'%$:+2%$3.F'#E/)(9)$+/%,:3%)$1)24#'2,Y,/,%SA

    G@ J32$,%$,2$()):)($%53%$'#$3441#41,3%)$23>)9+31(2$31)$303,/3Y/)$%#$)/,:,'3%)$#1$1)(+.)$%#$3'$3..)4%3Y/)$/)0)/$%5)$%51)3%2$%#$%5)$3+(,%#12$#Yj).%,0,%S`$,'./+(,'9$3'S$4)1.),0)($/#22$#>$,'()4)'()'.)l$&'$2+.5$,'2%3'.)2$%5)$>,1:$253//$),%5)1$'#%$+'()1%3F)$%5)$