確定給付型退職給付制度における退職給付債務および退職給付費用の数理的評価モデルの構築－実例の退職年金規程等を用いたケース分析から導かれる公認会計士監査におけるアクチュアリーの独立性の必要性

!"#$%& '()*+,-*)./0102 3'456,-*).45789:';<=*).<>3?45@ ABCD,E< (FGH IJKLM'781 NOPQR./

3?45@ABCD0< IJKBST0<UVWXYZ [.\]^_0)/`<>abcYZ3deBfgh3?#@A I1i IJKBSTj.`RBkRj./g<ST,-<JKBl 'mn op I'qj.rstuvwxyz{NR0*| }t~€c.`RB‚i1'j./

„K…45'(†.(FG

H$%‡ˆST

‰3?"#@AIB)<Š‹Œ1iŽ1-.

mn opuv'(†.|}t€t‰





‘

’

!"#

23'456,-*).45789:';<=*).<>3? 45@ABCD,E<(FGH IJK LM'781NOPQR./abYZ3deBfgh3? #@AI1i IJKBSTj.`RBkRj./g<ST,-<JK Bl'mn op I'qj.rstuvwxyz{NR0* |}t~€c.`RB‚i1'j./

ab“”1iŽ1-<•aR–— ˜]c./ IJK3™ š›œ']mn op~ IžŸJK ABuvj.`R¡3 ¢™š£R“hi-./`<>mn op~ IrstwxBV¤<>' ~¥uv ¦R{K§¨©ªB«0*(i¬1Nms™­®5c rs IBJK0*).R¯°B±.²³|}t~€c./

$%&%'#

IJKmn opuvmn op¯°|}t

!"#$ %&'()*+, -../01 23.45'6789:."#$%&'(;< =)>[email protected]> 1E, .7FG@AH IJKL .7FG@AH IJKL)

!

M !@ANO?.PQ'R.S

."#$%&'()E,>T:UVWXYZ [ 1TKL \]<=1;L ^_ .`a74.bUcdZR efXg1h KLijkLi."#$%&<lmno);.(>bUcdZR [Xg1h=E,>pq,Srst uk3>vwx Mly()

@A.NO

@ A x{U| ,Z

;.@AG}@AHx{ V~a€.‚ƒU„…aR <(Z. †=‡ˆw)

x{UX{‰Z

Š aR1‹Œ?.Ž1‘’“„7 ;.@A mX=)

” aR1Ž•„n–.—˜ mkvP™KLv X=)

š›`aœ

žœ x{U.Ÿ Z

.Ÿ V¡^T¢£^T<=) x{UVZ

Š V–.T: m¤Tvg<=)

VWU£¥ZVXY¦V

” •§„n.¨1©ª«¬v .Žp 23 §k.p^_vy.XY­fvg<=)

v®Ž„n.¨<=)

¯ ¨..X°£ wG@AH )

x{U¡^TZ

!"#$%&'()*'+,-./#01234 567 8$%&'9:7:;94 <=)>

?@5A6,-.8

A6,-./#BCD"EFGHIJ =KLHMN OP"Q)R =HI>

[email protected]=U<8

V LWXHYZ[\]^([\_` =a/./Q"bE>

c d'WH0efSgh0P)SijbkSlmX#nopq ()*'/#.;U<)R=HI>

[email protected]

012#+vjBw2#.<r-/xyz({|>

V 012/#LWX=bJ }~k-)> !"#€‚;ƒ„LWbJ O…E„/#†‚;‡-)>

c ˆ‚/#012#Bw2‡-)> !"#‰Š‹ŒŽ?@ z;‘ˆC01’2“" OHˆC” /ˆ‚’•( " *'#ˆOH–—2˜’" *'ˆ‚/‘> ™ 012#Bw2r-/š”›="#œš˜’/}žs;

œš="#}˜’/Ÿ „>

¡ ¢n.Q:-/#x-£>

¢n.Q:¤012Q:¥š ¦5x012Q:§012Q:8 ¨©žª«;¬ ­®)>

¯ +,-.r-/#+vj°=Bw234„#x-£(-±" <;'-)>

+,-.5yvj8¤+,-.528¦5Bw2¥š8

² .'r³˜’HI*'/#†/Ÿ(s´> µ .¶</·2 r-.<;ª¸kbE¹=)>

!"#?@Œº).STE=U<@Hi_`*'/R »(›bE>

¼ ½¾KL†¿À±Á#LÂÃÄXIJ *'#†‚/-®)> Å ÆL=½¾KL‚›ÇÈHIJ *'/#0‚/-®)> !"#ÇÈÉ

.Ê-;RbJ *'/-®"bE>  5Ë{}8

RŒº/#25ÌÍ28š}~kË{)> 5vjXÎ Ï®·+vjtu8

ÌÍ2š}5+XÎ Ï®}8·+vj…E„/#LWXÐ }(Ñ}”›‚#X^Òj" ¹=Ób"Bw2;-±)>

!"#$

%&'

()*+,

!"#$

-./0123145678

9:%&;:

0<=>?@A4BCDAE%&;FGH@A4BCDAE%&;F

IJKCL

MNO %&; %&; MNO %&; %&; MNO P%&; Q%&; R"

9:ST!,:4U6 9:GH@AV;:

S W X , M N O V ;

!

"

#$%&'()

*+,-./0123,/4567789:1; <=>?0"%@A879:1BCDEFG>!"(

#$%-.$H()

IJ8KLM?0!"

N*+O.23CPQRSTJG8U0"VWXYZ[\] 4C S^_G5`aCbcdeG8U0"%fghijkdelm JnWX8U0WXo>piq0bcderstu4 .vwm xy?0,*z'8U0"(

#$%{|()

@}~-./0*+{|(C@G(C€uG5`a

(CK‚uG{|8U0" #$%@()

I@.vuƒC+@.„%‚…(@-.rG8U0"7 78%‚…(†0>WX,CS^_G‡eC-.rGCbc deG‡eC-.rGxy?0"5ˆ‰-.rPQSŠ‹> 456ˆ4CbcdeG‡eC-.rGŒ,[Ž/4!0"

N778CSG‘!4!0"’“7`Ž4!0jk ”!"7•–*S—˜™4!0,Sš?0›bcde8œS! %žŸ-.;8U0"78PQSŠœu/0"(>

 ¡?07>`¢4DEF£¤¥?œ8U0"

@8CR ¦TJGDEF,CbcdeG‡e8U¢4œC +PQSŠ+¦V8SŠG™SŠ:9DEF+PQSŠ >;?"ˆJ8ˆPQSŠ<§CS!-.rG?¨©%‚…( C-.rGxy?0"

57CSG,xy/0DEFCPQSTJ1G>$H,v/4! 0"

ª@5!4S1\!4«.v¬ES}~­/ˆ.v ®4CSG¯°?07>0"\V6*±­²³´Œƒ8U07> µ?8U0"5¶·?0SC#$%S(G`6SS—C ¦G8U0"

778¸¹>0NCSG‡e8œ«.v¬ES}~­?0 º8U0"7»¶·?0SC#$%S(G5!4«.v¬E S}~­?0‡eS>R¦š‡eS8U07>,/4! 0",¢4CSG‡e*+,-./0;8U6«.v¬E S}~­!"

# $%€u()

"#$%&'(!)*+,-./-01234564 !"#'7 (89:-1;<=>!?:-@ABACDE*FG:1;*H;:-. /-0IJKLMNOPQ RS<=ST8 ?U;-0VW#XQ R!?YWZ[P(!?Y:-X \]*V^_^`,abcZdeaf(8'7(;-0

ZgWhijaka%!YlZLMNOm*nl-1;!" #o(p^-1;!-0

1$qrsmLtu4'mmvwmtx$%yz mOg,{x8|}/-Z~€'7x!P‚*{xW,^ƒ =„…†$‡/PV{xˆ‰Š‹ŒŽ‘I’“”•–0

“—LMO˜

M&'—™Q\š!›W„œ8/"Z;8ž~ZRka/-01 M&'Ÿ™ ¡¢8£a¤!t{:-1;¥„0TZ1 –JK8¦<^#„#.&'§¨8©;ª«„8$q/-0WZ8"#

‚{x*•–¬!­®:-¯Ÿ„0LZgW°[±!&'§¨‚*²ž :-¯Ÿ8/-0.W³´&'§¨8µ‚{xZ~!­®:-¯Ÿ ¢8£„;¶·p^-=ƒ§¸*¹ºWZ»x*+,Z¬{xˆ‰Š*‹Œ: -¯Ÿ8/-0I”&'§¨8©;ª«a¤!t{¥„;²ž8¼=^

‚{x¬­®:-¯Ÿ„;¶·WZ.;W#Ž‘*5~-0O “ —L|½;o(O˜

¾¿ÀÁ‚ÃÄ©;ª«¡ÅW„ /-0WZ8"#‚{ x*•–¬!­®:-¯Ÿ„0LZgWQJK “—LMOR; ÆÇ!°[±!&'§¨‚*²ž:-¯Ÿ8/-0O

“—Lf¬ÈÉO˜

ÊËÌÍ1^=JK!"# \]*f :-0

ÎÏÐI”{xˆ‰Š \]*Ñ­Ò ÓÔP­®W„0WZ8"#‚{x*•–¬!­®:-¯Ÿ„0

ZgWQÓÔP*­®:-Z~$%&'m‚Õ+xRÖ!ÏÐ*×­ !:-¯Ÿ8/-0

Øٟ¢!ÚW„Z~‚{x*•–¬!­®:-¯Ÿ„0

ÛQ“ —L|½;o(ORP‚{x*•–¬!­®:-¯Ÿ „0

7ܘ

‚{x*•–¬!­®:-¯Ÿ„0

ÓÔP*­®:-Z~$%&'m‚Õ+x

!" #$%&'()*+, - ./01 2 345*#$%678)9 :;<=>?8&@%AB C)./0

12=DEF8) &GH98*+

IJ K;=6LM*+,,NOPQ&RP STU=VWX

NOPQY

PM8Z?P[#9\8M,9&;]^5*96_@*+

8`8@aNOPQ&RP STU bQ#cd5*ef gh^8ij=

[#Xkl'm*,9&;]^n@5*+, ,9=oI_( pqrst

s uv/=w_a./012xh#$%=678y9z#$%=67eK;

Xkle{| }@*=w~,9&F*+ ef pqr uv/€

~Xw~+

X pqrNOPpqrYbQ#

‚ƒNOPpqr„NOPpqr …X†(#$%=67M*,9=()

*+e&†(NOPQ&RP STU pqr=VWXNOPQP pqr

Y

‚NOPQYP pqr„NOPQP pqr9ts=uv/M a) 5*+NOPQ&RP K;, ~Xuv/'eNOPQP p

qr=‡ˆ*,9X†(bQ#&gh ij96_@*[# K; q‰Š&{|

^X'*@5*+

ƒX!" K;=6LM*+, K;z K;9‹cX

Œ!ŽPQ&RP STU=VWXŒ!ŽPQY

PM8Z?P[ #9\8M,9&6_@*+ !"Šsts v/=w~&

ef Šs uv/€ ~Xw~+

X!"Œ!"P‚

‘PQYbQ#

…X†(#$%=67M*,9=()*+e&†

(Œ!ŽPQ&RP STU !"=VWXŒ!ŽPQP !"

‚Y

9uv/Ma) 5*+

@ - ./012X’“M”F pqrs!"Šs

tsts=uv/ez 9(€ ts

ts98*+

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

-(./01(23456#+789:( !";<=&>?

@'( AB+CDE, 8

!"($%

GHI GHI GHI J K

LM

N O

P !Q P !Q P !Q P !Q

P !Q P !Q P !Q P !Q

! "

:9 RS

:TU V

W !":T:XYZ[( (\],E!

"(^ _`aYZ Lbcd_,7#e

8

!"#$%&'%(

)*+,-./

0 1 23456%789:;<=>?+@AB%7/,%

(

C<=

>?DEFAB%7

GHIJKLH

MNOPBQMRSMTS7 U V=21 8,!W:(

)*+XYZ[/

\*56%723]^_`ab31 cXYZ[8de%(f!3

ghi<jkl!;mn=O3oghi<pnMq XY7O

rs;723klt8&s"1 cXYZ[8de%(

)*+XYA^/

0 \*XYZ[8de!;71 cXYA^23XYZ[deubvM

wt+Z[detRwtxy265wt/'%(

U \*f!z{jXYZ[8de!;71 cXYA^23XYZ[

8de!;t'%(

| 1 XY!;78XY7':D(

)*+BQM}~/

1 BQM234€j}~%(

0 <=N;2>?+@AB%7/'Ws;t‚tNO'%(

U ]^_8`"<='Ws;7ƒ:"2]^_8~Y%(

| „^_2~Y%(f!3…n†‡)*)ˆ)‰89Š„‹BQ

SMŒ!;7R„‹2„^_SŽj!;xy3b

MTSO!;xy29Š(

 ‘’„“^_2~Y%(f!3„“‹BQSMŒ!;7R„‹2„

^_SŽj!;xy23bMTSO!;xy29Š(

” M8a•"B!;^_2~Y!W:(

– MTS—R˜™;'{2wš}~'!3›wTS—2tTS2œ

j"3tžŸ2›w'%(

  ghi<¡¢c£¤3<¥¦§¨Rrs;xy3¡^_2~Y%(

© )‰ª‚«3ghi<¬­_OklRrs;xy23'2®W¯«

kl\i<B!":;^_2~Y%(

° ¡¢ghi<+g±²²³´i</B!;^_2~Y%(

)*+µC¶/

0 1 :"µC¶'23i<·¶†¸¹)*ºµ1»

'%(

U »}~µ¼'WµC¶2XY7AµC¶»'%(

!"#$"

%&'(

%&')*(

%+,)*(

%-.)*(

/0#1/23

4 (/0 5666#170"869:;: /09<= >"?@/

A )*( BCDEFGHIJK/

L (#1)*( MN?OPQR STUVW8X(YZ[\]^$

_`

abcd

.ef@ !"#$"

4 (>gQef@ 6hWij$(.>ij86klm abUnNXop kq$rs

A &')*(R +,)*(>gQef@ 6hWij$)*(.

>ij86klmabUnNXop kq$rs S T

4 #f@ST" 6OPQtuQvwxyzU{|@}~rvw

"€[‚MQ>ƒ`"

A tuQUf{fop 6OPQ„…†*9‡Pˆ@ni>‰Š8@fX

QR OPQ„…†*6‹:"ni>"}8@fXQŒ6!7Žs

Q"869‘ !’

%“

%”•–”•>—8@”•>H

%˜

%™”•–”•”•>—8@6”•”•>H8@6”•–”• >—8@”•>H

L <š›Wœ†QUf{fop !"#$"869‘ !’

%“

%”•<šŽ’

%˜

%™”•<šŽ’

!"#$%&'()*)+,-./0'12%345067 89:;<=7)>'?&@

A !"#BBCDE./0'(FGH-IJK=7=>LMN.!" $%&'OPQR=>'()+,-.4R=>'?&@

S TUVW'(XYZ)+,-.4OP[\]':^_'?=74 ':`O@

a b"BDb"cN#$%&Fd(12=>+,-.4'e f :ghi-jk&@

l !"+,-.b"BDb"cN#TU'BD.412' :mno?&@

bpq\r

f )7\?-s?t?&@

\uvwx=>yz&{|y bpq}r

/0'(~€‚ƒ>3-.„…?=7f -`C*)@

bpq4†‡ˆIJ‰Š‹'eCQŒr

/0'(4†‡ˆIJŠ‹=>3-.\Ž3gh

-=*)o?&@

b‘ \ bpq\’“”r

• f /0'(s$%=>?–-.\gh:&o?=.

%$/0'\:’&@

—˜v\YZN\=>?–

™ !"t\gh:=>':\gh'?)O@

bpq\{šr

\{š-s?t?&@

›œ\’žqŸ_r: W>š bpq\’¡¢yr

\’¡¢y-\gh:=>y?&@

bpq\’£¤¥¦£¤r

\’£¤¥¦£¤-\¤?&@ bpq\Šr

• \gh'(12=>+,-.¥¦£¤§4Fd¨–˜–Vš\

:Š&@

™ \Š:g7)'(12=.*¥¦£¤©ª(«+,-.sTU

Fd¨–˜–Vš\:Š&@

b‘ Ž3 bpqŽ3’“”r

!" #$%

#$&'#()

*+, -"./%01$

2 34

!"34%

5 #678'#9:;<)=>?##@AB&A

CDE#FGE#34&HI#J<)=

FGE"KL34MDN%

OP

QRS=TUVWNQX#YZ[P"\]^_#QRS=TUV WNQX#YZ[PB&`abc%

de#fg

\]^_"hijk%#lmB&no

pq#rs

t#uv+wxy

z #67#`a{=U_|}~8€xy&34

‚ ƒ„…34#$&=t#34†y‡1E'/…$

34ˆ 34†y 34‰$

Š !<)‹ŒŽ$

Š !<)‹ŒŽ$

 ƒ„(DE34†yŠ#34‘&=34‘NƒŽ

’“#ˆ”#•=–$&=34‘Nƒ

Ž’$01$

2 —$

!"—$%

$8˜K™xy&=#FGEš›$

œ Œ

!"žŸ# %

5 ¡¢X#£#¤¥€E…=¦§™¨©*ªDE‹ŽžŸ#

 &=@$HI8«¬

z HI&ƒ„# E=#*+,#Š­$–|}

B&`a–®¯–Œ

!"°±qpq²#$#³´#…# %

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

/ !"#$%01(2342567898:8;<=>

>?@ABCDEFGH%IJ%>(@K LM

(DEFG%>G.

N OP(Q:RH>?M@STUVWXYEF%ZST?[\]^

_(`a?[\bcd\efG.

89gK hij

OP(@Q9RHk]lmnopqSlmrZs%tuG.

89gefvwj

OP(STUxyz?[{|G\}\]^8989

CRHefZvwG.

8~ €

89gf‚j

K Zƒ„>GU(…†‡ˆ‰ZŠ‹{bcŒf?@]

ŽO[‘:LM’“‡”•–?‡—˜‡^‡L.

89gK hij

™ OPš›OP(@K RH+@hZ6„[C@œ

CžlmOPŸ OP>¡lmnoŸ noZ¢£G.

¤žlmOP

¥¦§žlmE¨OP

¤Ÿ OP

©Ÿ ª6«-OP

K RH„¬Y(Q:lmnoV­®@Y(Q:

Ÿ noV­®¯DG.

/ °±$‘(@²OPš›OP>¥¦§žlmE¨OP

©Ÿ ª6«-OP>¡c³£?[´V­®@¥¦§žlmE¨OPx>

µb>CM6„.

N K x¶w·—[>®(@œC,2µlmr¸¹HŸ º»

Z¼DG.

¤lmnopq½D¾¿LM(@lmno´ˆC>=À

.

¤Ÿ nopq½DLM(@yHƒÁUyHÂZƒM

LUÃ?MK ¶wăÅGÆ®yHÇ%Z&'?@È%EFG

Ÿ º»ZD¯G.É?@Ÿ º»ÊËZ®[GÌÍ(@È%ÎÏ?M

Ÿ º»ZD¯G.

¤Q;D¯Z6[ÄÐџ º»LM(@ÒSTU#Óy

VWXZÔÕ[ÖcÎÏ&'×@ȗؗD¯G.

89gºÙÚ'RHÛ܆݋Þßj

!"#$%&'"()%*+

,-./0 12345 678

/9:0;<=12345>??+

,-.@ABC DE8

,-,FGH: GIJKL5MNBCLOP

QRSTUVWXVY%Z,-,F,[GH:\]" ^:

_H`5abcd@e:fghi@e:jk DE/9<=l

/a:+

,-.mnopO:q8

rsLOPtuv wx?op5y z{

;|} wx?o~ n€ oO‚ƒ)„H_)c…3

q7a:<)U†:+

,-.)\]‡ˆ) ‰Š8

\]‡ˆ ‹ŒG=_Ž †‚ KdLOP

"‘’d.&“”"d•)*8\]‡ˆO‚–—=:d

˜™=:Ž )a:+š"dU\]‡ˆO‚–—=:d›

œ:fg\]‡ˆO:že"da:+

,-.Ÿ ¡¢£:¤¥8

¦ §¨¡U !"#$&'©ªŸ © «G¬­"

§¨¡)?®_)c¯ %£?+

VWXVY%Z,-,F,[° ‡G±²c³FO‚©

ªŸ _§¨¡¢£:`5d DE/9© «G¬­"¢

£:A´µ¶·¶¸ d ¹º _H )»¼©½¾¿+

À !"#$&'© «G¬­" §¨¡UªŸ _

)c,-¢£ÁŸ $§¨a:Ž )a:+

 VWXVY%Z,-,F,[° ‡G±²c³FO‚

§¨_¡¢£:`5d©O‚/à A´µ¶·¶¸ d

¹º _H )»¼½¾¿+

Ä

,-.ÅYI$8

¦ ÆÇ"#$¯ÅYa:+

!"#$¯…a:+

À !"#$¯…a:+

 !"#$¯…a:+

È !"#$¯…a:+

,-.rAÉÊ8

ÆÇ"#$,-GH:§¨ËÌÍa:¡ÅYI$

§¨a:+

!"#$%&'()*+,-./012-.3456

789:;<=>?@A'BCDEFGH+,IJBCKLGH+,I

JBCAMNO:PQRPSTU()(VWXYZ['\]^G

H+,IJBC_12`TabBCcdefghi>*j

O@=5klmnop

()qcdefgjOmnr

!"#$%&'()*+,-./012-.3456

789:;<=>?@A'BCDEFGH+,IJBC'KLGH+,IJB

C_12`TabBCAMNO:PQRPSTU()(VWX

YZ['\]^GH+,IJBCcdefghi>*jO@

=5klmnop

()qcdefgjOmnr

!"#$%&()*+,-./012-.34567

89:;<=>?@A'BCDEFGH+,IJBCKLGH+,IJ

BCAMNO:PQRPSTU()(VWXYZ['\]^GH

+,IJBC_12`TabBCcdefghi>*jO

@=5klmnop

qstr"Ouvt qstrwxOuvt

ey" uvq#gr ey" uv " z " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " q"r qr "

!"

#

$% &'

$()*+,

./01234"#

$()5678,

-9:;<=>?@ABCDE 4FGHBE I:JKK/LMF

NOPQ34#RSTU@ATU@VW/X4

YZY$()*+,Z[\Q]^/X4#)_`;S

a/KLMFbYcdeZQ"#,

$()fgGH,

./01234"#

$()fgAh,

./01234"#

$()ijklm,

-K cnIcdeijklm34#RSTU@AT

U@VW/X4YZY$ ()lm.op,9=

q:;<rZ[\Q]^/X4#

:st"ISauvw/ijkxk/1yz{J12

"#BnI./01234"#

$()|}D~,

9:;<=:;<@AD€m|Q4|SDYZ,Y| SZD€m|Q]^/X4#STU,Y|SZ@VW/X 4D€m|B@‚34#

ƒ„€t"I/X4./01234"#

$% D

$a D…'

$()D†‡,

-STUCDE 4D†‡,YZ,Y@AZ, Yˆ‰@AZ:;<,YŠ€@AZ†‡/X4)‹?Œ`,#

$ ()CD:;<CDŽ,

-9Sauvw/h@‘’"QIlm34)‹?Œ`,#Bn

I./01234"#

=:;<ƒ./01234"#

$()“k”•,

˜zzCD™šCD™›œ)›,CD™CD™žŸ˜z

-Aijk

!"#

$%&'()*+, !)*+-./0123/456

78+9:

."#

..;<=.>?@AB5CD%./EFGHI+9

:J>?/KLMJ>?23/"MNOJPQ.MGRSTU

VW"#

XYVWZ[\T]^_`>?ab)+9:

cJ>?/KL def/"MTgh

ijklm45noBp+)"

7qijrstm8uv"#

w >?./

>?./45x"#

>?./y5z{J|}~..>?T€M)

>?./‚"#

./‚5CfƒJ>?3„'5…>?./45†d‡"M)c'

wˆ‰Š./‹Œ2ŽT:f .‚‘ +)

./.‚5CfƒJ…>?3„'5…>?./45†d‡"MT

’’'wˆ‰ŠN:./.“Ž1‹Œ2ŽT:

f”b•–—˜™š’T6Uf›œ )

žŸ ¡¢ )

>?./45£¤¥"#

’KL¦ž./.>?345+£¤HI0T:

>?./45‹rN¦§ ¨‹r"#

'EF ¨‹rJ.M©‹B./)

>?./s5"#

J !"M@ATgh”b¦ž

w >?23/

>?23/45x"#

>?23/y5z{./y5z{ª.>?@Au«J|}~

..¬~.>?T€M)'EF>?23/EF6U2­G)

J|}~ .M45xJ>?/KLMJ>?/45x"®M

@ATgh)"

>?23/EF"#

>?23/5CfƒJ>?3„'5…>?23/45†d‡"M)’’

d‡"45†J>?/KLMd‡"45†T2¯:+9:

d‡"1°žd‡"±²’T

!"#$%&'()*&+

,-./0+&+12, /34567

89:124;<=> ?@A(/BCD6EFG

HI,J

K LM(N,)* 4;O6P+Q&R2

S/&+12TULM(N /VO+W4

XR2 S/BY+,)*ZR4;OLM(

N Y'[M\]W 5^_`a+Y'b\]

336K !X ?R2 S12/FG&+A(cde/f Cg

h]i Jjkl43],m( n/[MoTUpq/

r4stuv]iwJ6P !,x]y

]rz{|}&+4~34567j6P

€W

€W

I‚ƒ&J+„@A(/BCD6EFGHI,J

… †‡

@A(/BCD6EFGHI,J

… ˆ‰

@A(/BCD6EFGHI,J

L‰

@A(/BCD6EFGHI,J

W !ZR?/FG+„bnŠ‹( 336,Œ…ZR?@/

FG+„ bn@Š‹(

Y'Ž+M‡\]W5ZWj

W‘\] C )*bn

’“Š‹(/BC

{Ž?"#$50”•–

bn/ —˜™"#$

bn

˜"#$š

bn›"#$bnœ4

’“/Š‹(]i J6P

DjŒA(cdežŸ 7

)*bn“,’“/Š‹(&

+¡’“6P

"#$ bnZW "#$ bnZW

D

’“)*bn“

!"#$%&'()*

+ '(,#-'(./0.1&23)45'6789:;<

&23),=>? @A25B;<8 CDECFGH8&23) IBHJKL

M '(N.OP,=>?QRKL

S TQRU=>?QRKVWXYZY,-[\4] ^ZY#=>?5# _K=>?`a?bc d#=>?]e ;5ZY0.1&&23)0.1) fge

!h.ijk$%*

+ l _5mH8HZYh.ijk$%5noe M ,#-'(./0.1&23)45'6789:;<

&23),=>?25B;<8 Cp5qre^stHuH8D ECFGH8&23)IBHJKL

S N.OP,=>?QRKL v ,wxyz{yhKL

| N.OP{ed5,"#[\}~i;<87 ] bc"# p,'("€e

 =>?QR‚TZY,"#~0.;< ] bc"#p, '("€e

uH8(ƒ„…†‡K,Qˆ ‰Š‹ + ŒŽ‘,yzp'’_“ge

M l =>?,T?KFa?DEC,FGH]7 &”H0.1I B5C•–t5,FG;<87 )

S ,y—˜™8Œe^uš›8,yœ5Œe]e

v ,y"žŸ7e

h.i .i$%5 ¡.i¢£ .i¤g?¥t¦§¨©ª«¬

!"

#$%&' #$%()&*

+,-#&&' &./0123&'

+,-#4506/0123()&*

+,-#&./0123()&* #7+$%-890

#7:0;*+# <

#7+<

_{#()&* &B0A+CDEF45-++GH}

-

_{#()&* &B0A+IJ45 &45-++GH-}

#7CDEF45A

#7IJA +,-#+,-7+&45K-?LK.MNA

# OPA +,-#&.QRST

,

<

U

+

<

U+

U

<U -U <

V

WW , <<

U

+

<

< U

X

<W

,

YW+ <-Z

U+

<U<<<U

<-UU

<

V

+,-WW

,W <<

U

+

<

< U

_X

<W

,

YW+ <-Z

U+ <U

<<<U

<-UU

<

+<[

-V

+,-WW

,W <<

U

+

<

< U

X

<W

,

YW+ <-Z

UY

<U<+,-W<<U

<ZUU

<

+<\

-< <W

U

+

<

+,-W U

X

+,-W

,

YW+ <-Z

UY+,-U<+,-WUU +,

+W+,--U+,-<+,-WU&.$]Z

+^_`<+,-W[+,-+,-,

#7U()&*

&?&.B0a+&a-b +,-<+,-W,

<+,-WUU

+,

_{#()&* &&.B0A+&45-+GH}

-&.$],<

V

+,-W

,

+

<

! "#$%&'(

)*+,

-./01/21/31456/7189:;<=>(/01?89@0

AB CDEF>4G/21HIJK89@0AB CDEF>

4GL= MNOPABQRS<=TUVWXY Z[>(\

L>/31HI]JK89@0MNOPABQRS<=T

U^-AB CDEF>4GL= ABVWXY Z[>(\

H_MNOPABQRS<='(`abHcdJRS<=

`abHcIJefQ'<=JgKV/71AB CD

EF>(hhijklmABQnVop>(q'>( /01 KV/21456/31Hc JKVAB$>CD>( rsgtV/21Vu(>CD.vw'*+ xy

Xz/21V4(>K89@0AB CDEFCD.^{5

yV' cc |

H

c

J

c |

}

c]

~

]H

cJ€|H

c|

ccc|cJ|| c

hhAB‚ƒ„ …>('(HcdH~JJABop'(

hV' Q†> h ! H

c456cJ Q'h89

HH‡ˆJ‰ŠJ‹ŒCDY j'

ŽV:;e‘V*+ xy

’ cc

“Y”•V5 op–—˜ ™$$'š›`abHcc

JAB CDEF>(œC-jAB cc _f op>(\$ ž

H

c

J

c

“Hc

JKAB CDEF>(

H

c

J

c

Ÿ >?

¡AB¢£V4fAB¤¥456AB¦Sb§¨©klm:ª

¬ \QH­®Y'¯°J±²

c

³

~

H

c

J

|

}

~H~J

H]J'uXGH´HUJcJU^µ¶p·!

}

~H~J

H]J "#$%&Q

¸®¹º

H´HUJcJU¶p·! ]H~J

H´HUJcJU¶p·! H]H~JJ]H]H~JJ|H~Jc

~H]H~JJ|H]H~JcJ

~

}

~H~J

H]J

Q†>»¼CD½¾V5GH´HUJcJU^µ¶p·!

}

~H~J

!"#$%&'

()*+,-./012 ,-34,#56789

&:',-./01#;<( =>?2 @A'

B? CD.E56789) FGHI ,-./01J' ,-./01J' K K

&?L'MN56OPA',-./01J'

9)

Q

KK

K K

RSTUJ',VWA#;<XY

Z,V;[ \9',]K^_,V,`abcde

bf.g2

\\'hi#

KK

KK

9jk'lmn9op#qr

KK K

stuvwv`a4Rdebf2 Y',]xy&stuv #zy {'`a4Rdebf# |: }?'^_,Vxy&eb

'~b#;<&Tb K

#zy \9L|:€

KK K

!"wv`a4Rdebf2

Y',]xy&!"#zy

{'`a4Rdebf#|: }?'^_,Vxy&eb

~b

#;<&Tb K

#zy \9L|:€

h'‚ƒQ#;<( 9',-„…†‡,ˆ?‰Š‹€ ZŒ

()*+',-#56'Ž&?‘m’(2

“”{'•mop#qr?'‘m9–—'˜) ™š›op#qr

‚ œ9

\wv'„…†‡,ˆ^_,Vž( Ÿ „^_,V,hˆ#Z&‹)&:'

!" #$ %&'()*+

,&-./01234567 !" #$ 89#$:;<=>?

@A.=>B&

CD

EF5GHIJ-.A+*%<% !"

#$ '()*&#$;#$;CDKEF5LM

NO#$;EEEF5G55PQ,C@

#$ =>B'(MR+

S3T/:1UVWX&/01YZ,.[Q\]PUVWX+

^ /:1%_`CDa:#$bc6d,.Aef>g>Nh,QA+

/:1%_`CDa:#$bc6d,.Aij`kB%MR+

l3mn/o1UVWX&/01YZ,.[Q\]PUVWX+

^ ij`k,.A pq.#$PQ+QJrij`kB

E

s

EF5G

F

tGE

5u5#$BPQ+,&-.89#$:;<=>?v

#$Bwxyz{B|}.AQAE

EF5G~~

EF5

5+

tEF5~EF5G~~ EF5

EGEF55~EF5EF5G~<_u€#$

;M89#$>‚<=>?iƒ„MR+

M…@A.†1‡UVWX+

5EF5~EF5G~~

EF5

€#$M#$:;<, 89#$:;

<=>?MR+

Lˆ#$ :;<&‰D*8:;<BEEF55|

}+T/01Š‹#$ 89#$:;<=>?v*ŒxA+

Qw@A.<>Ž.AQA EEF5G‘EF55

%<’“&QAEF5FQ”5•89<=>?_–—

˜™%QA+

5EGEF55~EF5EF5G€<_€<, 89<=>?_MR +

<BEGEF55|}M#$;š7}89<=>?

E?5EEF5EF5G5wxy<_|}x-.vD*+

MEF5EF5Gwxy<_%•UV+

› EF5EF5GF

EF5G~~

EF5

€89<=>?E?5MR+

#$;7}<=>Bg>–—,ef>E~

EF5

5

|}x-.vD*+

4 <_F

œ

EF5G

F

E

5

€#$;wžŸi EF5¡i¢<

<_MR+

!"#$%&'() *

+, -./012-3345-.567

8!"# *

99:;<3=5<)>?<@ABCDE

3

F

5

)*97:;<<)>?<$CD8G

3

F

5

$%&H@!IJK"L*

MNO@

MPQ$RS:;STS345 9/0

MNOUI)*

MO@

4FV

W

X

4

3

F

5

YZ[ 3 5 3\5Y]^_`ab

cMOZ[ *

defg

]^`ab3\5CD8G_ 9hijZ[@ 3 5

$CDkH$lmnop@qhrm!"qst@CDuv

iwx073yz{|}5*

~@i€‚@nop3MNOhij5MOƒ„

*…‚†@@‡Cˆ‰Š‹@)*360<ŒŽD

@$ŽD*5

‘k

@„’“”iw‘kT„679)*•‹–_ —

˜iwnop@„’“”hr@

F

,hij™@

FF

hijš@

FX

›$œžŸ9iw

‘k@„’“” ¡67*

¢‘knop@CD8G)*@CD—˜£/0¤D

¥_@3›¦+@ˆC_§¨675‘kCD67*

‘kTst‚@nopƒ„*…‚@nop@‡Cˆ

‰Š‹@‘k)*360<ŒŽD@‘k$ŽD*5

©ªŽD@«@„’“”@ ¡$¬€*­®)¯DE)

!

" #$%&'()#*+,-. / #$%012345#*

+,-67890 :;9%<=!

1234&#*+2/><=;?@AB@CD:;1234E>:

F(G!

H IJKLML&"0/IJKLNO1234NPF :;9%

<=!

Q #$%RS*+&TU676VW(G!

X/YZ [!&#$%&\:]/^_`[abOcd(&efg

#[h (G!ij`/&klmno#*+pqCD:[d=r[[s</

not/ u+O vabOewx [!h eCy=!:e;k

lmno#*+pq?]zu+O{]/|}~/@€‚ƒ

C„…!

†‡klmno#*+pq?]zu+OCD:ML|}~ˆ‰Š‹

F:klmno#*+pq?]zu+OCD:MLVŒ][YZeŽ:

|}~ˆ…!h e‰Š [!

3‘]/#*

+e’/“=;v!ML/&

#*+”klm&67” /

•!(/–—1˜4™7“c

dnou+OCD:[d=r[

[v</67” (#*+”

/ {;v!klm&67”

VšF›œ/u+OCD:[

d=r[[v

X/no#*+,67ž

!ML&Ÿ#*+/ 6

/uS:/];Ÿ,67F¡[!ij`/¢… pq” (#*+”

MLpq”£ (^j{'¤(u+:/];Ÿ,67e¡[!

:e;klmno#*+pq?]zt¥uSOCD…!h &

|}~ˆ…!h ¦§/‰Š/…!(G!

¨‡klmno#*+pq?]zu+O|}~/@€©ª

VW|}~ˆ…!MLklmno#*+pq?]zu+O

«¬/CD…!h &­®`(&[v:e;klmno#*+pq?]zu

+O¯°`/@€±c|}~ˆewx [!

#$%&'(890(G!²³890no´“ µ¶´“/

·“…!h eCy=![¸[rµ¶´“&¹/º:´“(G!not

wxG!no´“ ·“:»e]@¼º[|}~ [!(G! ºS½¾S½¿À/?d!S½ÁÂ?]zS½ÃÄ7Å`ÆÇ|}~ˆ

!"

#$%&'()*+,-./012

3-4556 78-9:

;<=>? @3ABC3D345

E8;<=#F>783ABC

3D3/59:>GHIJ

KLMN2OPQR,-;<=STUVWXYZ[\]^

,-52_78-52/:`a6b-TcdVefgW43h3DC5)3ij

kOEl\,3mnJKLMN2,-o6;<=>GH78

pqE2OrstaI !"

#$/uv-.D6b-4

w.D;<= xS2yz{Oo

|},~6b-4556€TPQW;<=STUVW€

>GHT;<=SWT‚

€T‚Wƒ,-#F>W2,-2

„-K…;<=#$ xSI

†

‡

ˆ

‚

T‰W

23-4

ŠOyz6b-/€;<= xS2,-2

K…;<=#$ xSI

†

‡

ˆ

‚

‚ T‰W

23-4

3‹Œ:Ž9:I#$ xS‹Œ:Ž[TUVW[‘-52

_;<=/78DB-4

ŠO’“”•–6Iw—˜™š›œžŸT’ ¡¢2£¤W4

¥ ¦§¨©l\ISMNª^,-4

« KL¬­KHQ®KHIJKL6|vKH¯°I|}O34

± ŽI²³‘¦§,-52.DŠ´µ2_ŽI²¦§,-2o3

,4

5BD˜™š›œ.Dw—$%&'*+,-52/6-4

€PQKL €PQ¬­KH

T‡ W€KKL T‡W€Ž>¶·>¸-¬­KH

€TPQW;<=STUVW

€>GHT;<=SWT

‚

!

! ! !

"

## !

!

$

# %# & !

! !

"

! # !

# !

$

# %#

&!

"

# ! '()* +,-./01./21345/61789:;<=>?@/01-AB78C0

DEFGH=3I./21-JK78C0DEFGH=3I.L

<DMNO?PQRSDTH=>?UQV?@LH=./61-MD

EFGH=>[email protected][\]-.^R_N`aH=>?GbcH=

>?de./01-

KN./21-

KNf?GH=H=>?@

ghijN./21Nk>=.,lmc()Dno@

Pp./21N3>=.K78C0DEFGHdq.,-rs4

oNc?@ !

!

$

# %# & !

! !

"

!

WWQ.tuvtwxDy=>c>q z-.-`aHc

>WGNc?@Hd^{=.Wq-. 345

^Gc{=>?WG78.|}RSZM -Gc?@

~N.9:€‚GN()Dno@

ƒ

RSM „…N4?`a†‡Dˆf@fc‰Š.

QDEFGH=>?de.‹+-.ŒZtu Ž `aH=>?UGf?@ 

KDEFGH=>?de.

D=.AB ‘’NH=>?@ “

$

# %#

&78 # PQ345D”Hd.

fc‰ŠKR•B–QV?@K78C0DEFGH=

>?de.KR•B–D—˜f?™š^V?@kPI.

$

#

%#

! "#$ %%#&'()

*+,&-./012)34

56789,:;8 #$ <=&>0?@:56789A )B@C0& ) DEFG&HIJ0?@:56789BA 0&K

)B@%0LMNDEOP

QR9;8 #$

<=&>0?@:QRA)B@C0& )DEF

G&K

)B@%0LMNDEOP STC0&UV.12)34G&UW.XY,N&Z[\]12)34

^ UV._`abOcV9) ,Nd:E&`ef#

)gd

h UV._`abOcV9) ,Nd:E&iajA_#$

kTl0&Um.12)34G&UW.XY,N&Z[\]12)34

^ nei0aj,Nd:;8&opN)n9]qqrs&neia

jA

_t

u

vu

w)n9A]q,:GMN&9Ax)B@Ndd

y'L40&_&z{|}~/0nqo,N&z{|}~

G&€p‚ <:&nƒ„…0†‡UV. &UW. &†Lˆ&Um. u

0‰dN&)Š]‹Œ%0LMN&cHŽgnƒ„…G

‘Po,N&z{|}~HŽgG€p‚HŽg

l0&’“U ”U”†LˆHŽg)8,:•G&€

!"#$%&'(') *+,-./012345'6789

6:;_{01<3=><3?@&A?B?=CD #(E}

FGHIJKL?MNO!P QRS0TUV?WX

YZH [F\ IJ]^_B&(

E?YZ`abc_def QRS0TYZ67896:;g

hijk !(lmLno IJKL?WX 01%&') Q

RS0TpqirstE')H 67896:;pq?

= !uE=Evwxjk!(yz 67896:;{YZS|}

~5€‚Bƒ QqI„…† pq?=QRS

0Trs‡ˆ 67896:;ghijk !^_₍

!! "

>#C$%#&##

‰Š‹Œ,-Ž)‘†S0>’%“C”•–—S0˜™)YZš6789

6:;›œžGŸ  >C¡'&%

()!%* ( +>(")C&

"( (

,-S0¢£S,”•–—€S0˜™¤¥¦

,-S0˜™<§S%*%”•–—5S0˜™,-S0˜™’%-¨

,-S0˜™<§S%*%.”•–—5S0˜™p©ª«,-S0˜™p©ª«’%¨

¬67896:;S¤¬Ž­DšS%**,”•–—S0€FG˜™

¬Ž­DšS¤¬67896:;S%*'”•–—S05­DFG˜™

¬Ž­DšS¤¬67896:;S%*'.”•–—S05­DFG®¯°±²

³´µ¶%**”•–—·G­DL¸¹º»¼Ž˜˜/½˜¾¿ÀºÁ

ÂÃÄÅÆ #¡#&ÇÈÉÊÂÊÂËÁÂÃÄÅ

³´µ¶%**%»¼Ž˜˜/½5”•–—·GÌ͔•–—Ω­DL¸¹

ÁÂÃÄÅÆk ¡#&%*'ÇÈÉÊÂÊÂËÁÂÃÄÅ

³´µ¶%**%.”•}Ϗ‘†‚ÍpД•Ž‘†‚@”•–—·GÌ͔•–—Ω­

DL¸¹ÁÑÒ ,*¡'&-ÇÈÉÊÂÊÂËÁÂÃÄÅÁÂS

³´µ¶%**QRS0TYZ‚@67896:;ghi,-S0 ->C¡%&##

Ӗ—Ô”•–—‘†‚@”•–—·G‚Í”•–—Ω­DL¸¹

Ö ‚= 67896:;=E©×H QØ|Ùښ¬67896:;SqS§c

'HQØ|Ùښ¬Ž­DšSqS§fÛÜ©=(