KONAN UNIVERSITY
社外監査役の担い手としての公認会計士
著者 古田 清和
雑誌名 甲南会計研究
巻 2
ページ 69‑83
発行年 2008‑03
URL http://doi.org/10.14990/00000215
!"
#$"%&'()*+,-./0#12$3&456789):6
;<6=>?@ABCDEFGHIJ=95HKLMN"OP;
QRSTU"VWXY Z[\]^_CIJ=`$$;<abc
"def06"3g_=hiDj0$klmQnopqrsm'(
tuvwxy"z{>?@|}~b*D6j0)*r"}&+C"
[wab312$="0$56
l9DE06&295Hlm "3Q
|}:6=D6lmu86})*"2Hl>FV"
"de& ¡0¢£¤¥¦§iHZ(¨©$ª%iD6«H¬®¯°"ª%
9H56±©²³$ª%iDHkmu°"'´µ¶GaZ¢£¤"
¥¦§iH(¨©$ª% u°¤"·J&$¸¹©$·Jº&¡Z»"l>F V"9t¼½ [w¾"¿º"ÀÁÂnÃYÄÅ"ªÆ ÇÈ"ÉÊ" ZËÌ"de"HÍÎÏu°:6ÐÑD6
!jt¼"ÒÓÔC"#ÕÖ×g_ØD6«6lÙ :6!"4Ä06ÚÛÜÝÞ_)ß#)HÚÛÜÝlÙrà_CIJ
"háâ:6u°&ãälÙ"å&¨æ6NçC
lm½èéêmë0#¾a6ìÚíl):ìl0l&î6
l"ï780$56u°fðMñèò)*óL6Hô õö÷èøôõùú¬û¬®üý"¦þpmª% 56"Ö×
Q";<eC!"."4Ä06ØDu°KL"lm s«D6èé"|}b*D6l½»°"
d "Ân"ûèH"è"lmfc¾) :Úíl½mfcû¾&6j0C
"mu°&ãäC0èé" #$_½r"_0 _"¦"Ö"¨"&é§j0«$r0"
9)!"lHl"rÜ &}Cj0
ú÷
Ü õ
ïêýë0#
c NçkZ"$IJêë"j0#
!"#$!%&'()*+ &"#$,%-.#$'/01 234,%56'7890:;<=>?@$A'BCD EFGHI'JK1234L&>'!MN'#OP
'Q'RS!%TU#VWXYZ[\L?@']^L@_
`7a!bc TU#!deLVWXYZ[\'##!
M'S^fg!%&hVZ\L?@'S^fgigZ\'^
jBk5ElmNnl'opopq!:r?@
TU#sfs: '#$tuv^L@w&'x
!yL&#$!zL&{|}V~
''!'#'B"#$,%-.#$#'
! :!%&'
C:rL&&,,'!C'=&
@LC!{|}V~?!,,I!%&{|
}V~ ,,'!¡#':¢TU#!id
£¤¥M¦§¨©ª¤'«¬®¯C2'mN :¢TU#°!±² °'³! ´TU#bckµ!'
#'¶·¸¹ '#'oº¤¸¹ :¢TU#.»bckµ¢
!#''¶·¸¹ @''oºi¼ «¬®¯C½#
$hC!MN¾¶¿ÀÁÂÃ~Ä<>#$C2ÅÃGÆlCÇÈÉÊ
@¾¶£¤¥!%&''
#$C!<ËÌ*+!%&ÍÎÏÐÑ2!Ò@;ÓÔË(ÕÖ
×ØÙ³MNtu_[ÚÛÜÝ!@;±ÞÔËÌ*+ßÇÈ
&,Càá!%&C:r!
àá@;Õ(ר#$Èàá@;Õ(ר!tâã¡äå æçè(ר:;>@BCDéÆêF/InënIDéHìFnIíëîC!&
æçè(ïðñòר!ts:vó#OP#$! N~ô<>&@"#$!%
&õ" @âãÔæö÷M!
æçè(ïðñòרâã¡ä!%&#OP @Tø#$!&
ùsIsfú4oº¸¹I~ô<
"#$!%&æçè(ïðñòרâã¡äs:~ô<
Tø#$ÈàáÕ(!tL&#$C²ËûB1ü²ËûD ýþt! &B²ËûêFGFGGìF#$CË:!MNv^ @Tø#
$ÈàáÕ(Ü!tü¸I!%&34I:;&
Õ(Ü!yL&
#$!&sfz Õ(æö oº!<.
Èàá@;Õ(!t'!M'
# ìBìêé
!"#$%&'(
) *+,-./01234.56789:;<=;5>34?@
AB(;5CDEFGH>IJ7@)KLMNOPQRS6T 3UAB) CDEVWXADYABZ[ADYAB6IJ7@ S !JFGH\]^T3UABCDE
ADYAB&_AA>`N UAB) AEab;DYS
cdefAEghb;DYSKLijkS!Jlmno
pAB(>&q!Srs
>turvwxSyz{|}~ta>h 7
@ 6R6 R;5h 7@ de>>2de
!h 7@)7k >:?@S6!QR St S>7(>r @ !>¡¢AB(£ra
IJ7@ S 6¤bH¥¦§¨?@ © ª&_
A«¬k®¯H>°$(±²³´67¤µU¶·¸
@>¹Sº¯»¼str S R°½¾¿tÀjÁd R¾tÂI?à !VjAÄkÅÆxÇÈIJ7@
;5bH?@ >LÉÀjÊS)KLËtÌ!
ÍÅrsÎÏ?@S!JÐÁ¦ÑÒÓÔ Õ\]Ö×x
ØÙ?@ ¼s L¼sÚÌ>ÛÜ?@UABA<=Ý Þß67
Bàá âTIAEãäåæçèé
êë UAB UABtì
AEaDYAB AEaDYAB AEa^DYAB
T3AB
Z[ADYAB
Z[ADYAB
&_A
&_A
^T3AB &_ADYAB Z[ADYAB
&_A
Z[ADYAB
&_A
Z[ADYAB
&_AAEghc
&_^ADYAB &_ &_ &_
&_f
ß
!"# $%
&'(&) *+,-." /01234&5617892:;'<=
>?@ABCDCE !FG<=:HIFG<=4JK>?LMBNDCEOPKQ
RS4T UVWX"Y&Z[TUV\F]PRS
^'_`&)ab0cde&fghi0+ jjkWlm]\46n op0q+ rastuvwx&y ;'<=>?zzB{D{E&*+UV&
|}Y~2UVlm]&ab012-Wab
&12- & ab0cd D&)T ~& F]P RS'&'234012-:FG<=>?LABE&2 DK0
&12:??z@FYK\&(wxT2 p¡
0cd e&fghi0 \ D~2Q
¢£
ab\¢£&) ab¤¥i¦§¨©ª&!_`
0T#«T2P¬JP UVRS^'&12'®¯¨°T#©ª&±² 12X³" $´"P¬JP jµ¶·¸¹&12UV}Yº»»
¼jµ¶·¸¹&12UVRS^'&)½¾178 D92P¬JP ab&
~2!¿S À}©0ÁÂ12ÃÄ+ &12Å À&)
½¾178 D´"P¬JP&)~2Q ab&~2;'<=>
?@BNEUÆÇ »¼Å À&È(°9+ »!ÉÊËÌÍÎ0Ï"J°
"# P) »!!ÐÑÒÓÔ0Õ.412°"4J34012Q FG§Ö¤¥i¦§¢£×¢FG§Ö¢£&)F]
¢£º»Ø&)"~2Q
Ù&«TÚ~°" ÅÛÜÝ0Þß&T2Q
!_`&àáâãä0Z134å2°"# æ#!ab§³jç 0ÅÛÜÝ&èT2é_92Q3¢£92
~217DÕ&4Têë." $&*+0'Je92Qìíâã6 î012ab§°Zï2Qðñ0924 ò³óôõö?A÷øù ÉÊú&ûZTab§&| üýþ6î4Tjµ¶·
¸¹&12&Ì6T"Q 4T2 ñ92Q
Ø4»Ø
jµS~ ©&*+ ïØ&
Ã6n}©»Øj-õ\e4"(82Q3}G 0 ñ0pg à / ·&) 9+ Tjµ0&mT#°92Q&ô 0 T Ã6n}©»Ø°»Ø°4"(82Qj µjjkd"#S$&&'2 jµØ0 12X³"4"2Q
F @:@zzK
@
!> M@BD÷E&*2UV}Y&é&wx~2-0jµ¶·¸¹4(2Q @zz??@
!"#$
%&'()!*+,!*+-!*+.$!*+./!*+.0!12%34567 8(*+.9!:#.$%;<=>56?7@ABCDEF:GHDEI
%JKLJM%?N@AB
O%*+.0!56*+.9!56%PA@KLJM?QR%?N@A
*+.0!S#%TUVWXY%Z[\]E%^_7@A`abcde%f ghi+jklmn56op7%*+.q!,#%ro78stCbuv%w A@*+.0!S#%5678%wA@'Y78Txy&z{|}~
VW~%f'd7j% a%\8
8?'4%?N88l56c*+.9!:#%oA56 K56stVWXY%Z[\@AB
ZcZHI\\@c
%wA@AB?A%CVW%\c%\@
c rf¡7@AB]*+.9!:#56c~¢fKLJM%
?B
£Txy&
¤¥¦§%PA@Txy&z{|}%¨©ªc¥¦%wA@
«¬fE%b®8¯°±«¬T²st¥¦oMTxy&z{|}
~c³\´µf%PA@'%N@5'\8B¶·E?©
%PA@%A@¸Txy&z{|}%¨ r¹c'l@AB º·&
¸ »E%opce¼f8l·&¹¥¦%wA@«¬fg½Tx y&z{|}%¨©ª¾x\@ ®¯P¥¦st¥¦
b¿o8l%ÀÁ?·&~%fb'78?ÂcÃÄV W~%PA@¶·EÅ·ÆE?'YcÇN@AB
ÈÉÊ
ËÌÍ%fÎÏÐUÑÒ?Â%fÉÊÎÏÓÔ78
?ÂcÃÄËÌÍÕ'Ö׍4©U a?Â%PA@ØÁ5 'coN@AB
ÙÚ
ÚÛÜ%ZfÝ%®Þ78Ú%Z\¸Ú bßo%fÎϹcàáfb®8?ÂcÃÄÚ â6ãstäåãe¼8l%æ8fg½ a%PA@ÀÁ?'YcÇN@AB
çÎèÛé
¸êbstÎ詪«'cëìfÍí4©%f©ª¹ÎèÛéT²
?N@A½°±ÎÏ%PA@îÛéT²78?Â%Z[\°±©
UïAÖ\@ðñÚòHóôõI
)ö :÷ aCcæ8fMÄøiÄcd¯%\ùú@C acß
of8l·&¤4©%¤8N@stoÒûªc'lj¤B S÷üèýèþQ{CVW%jì\@%
\@oÒfj\ »ãe¼%l???AB
!"#$%&'(
)*+,-%./
0123456
1234567'89:123456;<=$%>'?*@-%./
ABCDBEFGHIJKLMNOP.QRSTUVWX.YU(ZLMNOP [+\]^_.&'`./$%a.Ubcdef
@g!.hi^_jX%.klmkg`./noKpqrstuUvw&'U(x 9#yz*{|}~X.YU`./jVs12jX%.YUg`./9
\] ^_jXUVdef@%c%(X~
(V(%/daX~g!(k-U%mgQd%
OP-%U%W.(%/
b
b.)* Q¡¢m*VX%./
F£¤gQ¥e¦§ ¨©©ª«¬®`x9¯U°±
%Q²u³´gmµ¶·³´§ ¨©©ª«²®&'U(./YXQ¸D¹ºBU
»X¼%½<.)*g`.U%:./
F¾y¿QÀ§ ¨©©Á«Â®UjXxÃÄy¿¢xÅZ(-
%./YXQÆÇ[+.g`./
FÈÉy§ ¨©Ê©«©Êª«®$%QË%)*°xYXQ"eÌ@
ÍÎ.'ÏkVÐ.g`./
YXVQb. *iÑg`.c !bs$%
Ò()*Q(%/ÓÔ(.QÕ@)֍רª«g`./
Ù²Ú¾ÛÜÑÝÞbßc.YUg!(Z(.X`.
àá°ÝÞâcã.UÉQ(V(%äU%måæag`xçhNs$%
èéêëì íî§îØØïð©®
ñÊ
§nòóô®
¨õö« ¨÷õøù«¨ù)*¢x eúûg*.$%QY«*
.UYü¢./
¬ Q"eýþ@.¡.U,xn ÝÞ\]^_(X~(V(%/Yß¼%ÃÄQÃÄQ
"ef@&'(hi^_ (X~(V(%/
ù 1SÃÄêÓÝÞu
1SÃÄêÓf@def@. ¨öõø
«¨ù"e@m !YXV.ÝÞu
÷ ý"eþ@.x,. !
² )*Q¾ÛÜÑÝÞbßc.YUg!(Z(.
X`.àá°ÝÞâcã.UÉQ(V(%/
À Q"eþ@x&'=1S1S
ÝÞYXV.UÝÞn,.¢
m(X~(V(%/
½ ¾ãê )Ö *Ó ô××îר
!"#$
%&'()*+,-.%&/01234)*+,5+678"9:;.
0.<=>?0@(ABCDE2
@(ABC FGHIAJKA LMNOHIAP QARSOJKATUARSO%&V %&/
)*+,-WXYZ[\!E@(ABC \BCM ]^ _` aOb)*+,-.%&/0cG2d ]^Aefghijkl1mnoXRp
1%&VqrNOstuaO12vu %&Vmwxy zJ%&V{|$}~128";FG dO{
|$u {|$U+z+zV+,.+,
/12yWXuxyz0 V/i/!
O . 0{|$"#¡#¢£;"#
G"¤¡¥¢¦;"<GzJ%&V12§D2.0{|$
U+zzJ%&V12 ,¨©ª«¬o®'¯+ª«U+
z°O±D²³y´µ}¶·M§D2lDE O¸¹º+z¸zJ%&V¸JKAD g12JKAYHIA»m!%&V¼ O½¾ 1 stu ¿À%&VÁÂ@(AJKAGà ÄÅ678 ÆgÇÈAYÉÊËÌÍÎÏÐYÑÒ©<ÓAÔNO
Õ67K
%&VÖ×PØÙEÚÛÜNOÝÞßàáâNO! %&VÉ ãWXä !EÙ67Kwåæ çèé_
êoë쬬íîï$oXðñÞòóô xy%&VõÖö÷ø!
t¬ùúûüÐEý ! uþ+z@(AÅ 11)*+,--sO1)*+,-¸
g67mw¸" ;Wo @(A2
zJ%&V )*+,-.0
F +HIAJKAmw O
< HIA
uNO·L1yHIw åPæ ) !þ"#w1y
¥ JKA
hiNO$8Ex"#$ +mnoX εP) !þ"SO7A NO ¬Pp
c +8Md]^Aefghijkl²³ mw O
!"#$%&'()!*+,-%./ !0%123 4567,-89:,$;<!=>?@AB!CDE$F675G
89:HIJKLMN,0%>O;!-!P89:QPRM$S89:T U. F,5VW$%X$89:YE$Z24[\]SY^_TPG`/ab 5cd!Jef2g0%X89:PMh,$!'M,Y^_ijklm$
F675G$n$89:Mop!qrs>tuvwxyz {|89:}!~mf2
%.?!* nqr,f2L^2\ o- Mopqr,{`5%F%._!,-!PG`7 PG
89:s89:! ¡mb/¢> {|£>2¤O!¥4¦§/89:¨©ª
«%.67-h_,$¬ª®¯° ±²³!i´µW`/89¶!·
¸L89¹ºqr-»/89:!Z2!¼½-½¾¿ 7-:ÀÁ%,- ÂSÃD-ÄÅ!%.ÆÇÈI5Éo±-`89:5ÊF{`/Ë$%Ì5 [WFFTÍ ,\ ¥4P8967-ÎhÃ-h_,$Ï89:5Ð.%&
'/ÑF,ÒÓÔ:nÕÖ -{[!YED×,ØÓÔ:
L¢Ù589:ÇÚh_ . `/Û§WWÜ!:À!7Ý5ÞW0F
!,ß\ $n$-5/89:!àá¦â!Ë`PG ãäåæ çèsèééêëu
ìv
s!¡í
tdx /89î|!ïðñ,$/YE$%E& /ò2óôÜ!õ
!ò2ÆÇ!ö÷D×,{`/¢?!-oZøÊ/ù¹Kî|úJ K!×û?ü`/¿ýþ!-,¡í,
s!1tdx! / ×g$/Ü!î|!./n¿
Ü!Z24\- --
s·
tx Ù/ïðZ24$/!·$- -- s Ù/ 4Ê$- -/!ÆÇ!qrL$-- d F Ü !GÆÇ
7-ÆÇ
7-oz¿¤ÆÇ
sy Ù//e#!£g0-/n¿C-[{[-õ!Kn!
k/ -E&g$- ---E&!g/Z2;!ÄÅ C!×gÐ.!PG`/Z234!Ã!/Z234%0
±oz! LÄÅ¿!`!-,// !ÄÅ¿!5õ
!K{`$[,
Í èééìèw²
á ²89:R¹ºSèééì 89:î|89Ù_Ý!lmài9TÁÇÚó rw éué² wwv {`qr/èééìèw²
!"#$%&' ()*+,-./0!.123456789:;8<=6
>?@ABCDE!FG'HIJKLMNO 7!PQRSQTBUVWX'YZK[OFG%\]^56_`6ab9 OA89cdBe3Kf=ghijklmnloplqrlsA ftl uvwxhijklKA8cdy z{|}~C76!9!f\7K F Gmnlolq}lsK=galqlsAft9}
8}}lqrlszzNK
89'B Q¡K¢£L¤¥¦§¨¦F ©ªzo«¬
56!azPQRSQTBUVWX'"#$%®zG¯K[OFG%\
¦E9°@±²³G´µ7¶^K·¸5z]^¹º»f
¼9FG%\½A¾FGE¿L¾FG 2KaD9FG
!9¾"ÀÁÂAÃĨOªÅA_
¾FG!>ÆÇÈ{É1´FGAf9ÊËÌÍ´0!Î
²³G9¦ÏÐq¦ÏÐ>lAf_!9Ñ3K@O_ÒsuÓ!°@G 0!ÔÕlÖjklz7z8KO¨×ØÙÚÛ¢Ü
9×!β³G×!β³G×!ÔÕlÖjklz7 z¾FGO1ÝÞKß48Af
àftmnFGo}{lK+FGáÆâãäXHQåITBXæQT çèqmépêëìíîïsð ñÃĨOz
¾FG[ò¤¥¦§qóôõös
FG'HIJ q÷øsù ùOú ùOúCD ûr~ û|~ }û|~ }û~ z {{û~ {û~ |û|~ |{û~
üãý û}~ û~ û~ û~
" ¾
"FG ¾FG À À"FG À¾FG
þª Æêãçè Æâã
ì¢lo ìílo
"FG û û} û{
¾FG û} û}} û} À"FG û| û} û}
ûr| ûr û
¦ û{| û|| û}{
ð {¨t
!"#$
%&'&()*+,-.(/&/0&123 ,-.4"56789(123,-&1 0&1!.:;)-<=>? "*@789"#)-<=>
ABCDEFGBH)*.
)HI"JKLM!-,NOP<*+,-.
QRS)"TUB-,VW*-QX YMX XMX MX MX MX MZ!([\Q]XM ]M!B-,^_`abc[\de -Ef[\Ughi Q]Mjk!Ce-,VW*-.Rljk"mnopC q-BBrsUtuvw('k"xyz{|}z{^_~C%k"
(g,-.HQ-,Q*gvC-C3H)
-,;NRC)3H)*3,-H)"#.
89)789"#(89B-,4
89Cg3* **-QX0M%k!)# "H5QR¡ ¢, -*-.3389Cg_^£(¤¥B¦§*H)C¨g3©
ªC«R¢F"#)¬.HH78989N)*.Y JK®M89!-,89NOP<*+,-.
QR89)789"S¯)°±TUB-,VW*
@QX YMX XMX MX MX MX MZ![\Q]XM ]M!B-,5 [\Ughi²³Ce-,VW*-.Rljk-,89g)-<Q´)°µ"#
$C¶·¢F89C_¸¹"#.'k"89*_/º
»kC¼ ½¾35"#$mn¿À)-<ÁÂC@H)*.%k¿À3mn C789)ÃÄ_H)CÅÆ3,-.
ÇÈÉÊË Ì ÍX!
jÍÎ|}4CµÏÐQ´RÑ\(vwÒ
,-H)CÓÔ3ÕÖ×*mnØÙÚÛ ÜmnCÝ )ÃÄ_H)t))5Ý)Þu3,ßàáât* *
*-.
'ÍÑ\¢ãäZCåæ4çèéÅêC y¡_H)(6ëì¢,-H)Cíî3xyz{|}z{^3,ïð*- ñòC3óÅêCô/* **-.
%ÍQ´"gµg(»õnö ^£)*H)5÷Å 3ÑøwCùúû3* **-.
jÍ489Cg3* **-.
'Í8989ü)3,6Cåæßàáâ|}Smn¿ÀÕÖ
tBSýþÎ|}C83_.
%Í89ÑøwûR $ÜmnCÝ)ÃÄ_P<t* *
*-.
Y QÄ ]0]
!"# $%&'()*+ ',-./0- 1 234567 89:;<=>',!#?
1@ABCDE,-FG' 1HIJKLM<NO,?#&
PQFGRS<TU &VWOK&XYZQ[\FG]^_`5abcd
< &YZ^]@Aef6ag@hijk'lmTU ^
<Anabo<KH !#
1 pqrQs<@AtuK J-? v<NO,#&w+1xyz{y|}~WO:;=-
?rQ } K=<
#=',AK>J#P?1
=9V# K&abcd¡¢£0¤
¥¦?§¨K^#]T©ª?1&]T©ª«¬<\
®\iKIJj<-9!#
¯°±FG1*²£7',#³³
´µ¶0·¸´¹3º»¸
¼½½³¾op¿ÀÁ& ÂÃ]]Äu=ÅÆ´¼ÇȻɼ³¼»¸ÀÊËÌôͳ»
ɳμ»¸ÀÏÐ&ÑÌôҽ»ÉÓÇ»¸ÀÔÕÖô½Í»É¼³»¸×Ø#+ÙÚÛ
?&ÑÌ]ÊËÌKHÜÝ Þ!&ß#-àá1J âgNO<-?>ãä',7Blå',9!#
æçÏÐ&ÑÌ´èéêë¸
ÓÍ
¯ ìí¼½½³¾ ìí¼½½Ó¾ & &* îï +¤ +¤
ðÑ¥)´¥¸ ÈñÎòÇ òñÓÎÎ ÓñÈÍÇ ÍÒÓ Ç¼ ÒñÍÍÒ ÎñÓ³Ó óÁ&  ¼ÇôÈ ¼³ô¼ ¼³ôÇ ³ÍôÇ Çôò òôÈ Îòô³ õ  ³½ôÈ ³½ôÍ ³³ôÇ Èô¼ ½ô½ ³³ôÇ ³½ô½ öT©÷\  ÍôÓ ÓôÇ ÓôÍ ÒôÒ Çôò Íôò ÒôÇ øT©ª  Çô½ ÈôÎ ÈôÇ Çô³ Çôò ÓôÒ Òôò ù&úsûK&  ü ³ÈôÇ ³ÇôÎ ¼Óô½ ¼Îô³ ³ÓôÓ ³Çô½ ýÏÐ&ÑÌ Òô½ ÓôÇ ÓôÎ ÍôÈ Îôò ÍôÒ Çô³ þRÌ ÒôÒ ÒôÍ ÒôÓ Óô½ Îôò ÈôÎ Îô³ ÊËÌ Íô³ ³Îô¼ ³Îôò ÓôÍ ³ÇôÒ ³òô½ ÈôÓ
ÔÕÖ ½ôÍ ¼ô³ ¼ô¼ ³ô¼ Çôò ¼ôÓ ³ôÎ
³½Ï ¼ôÇ ¼ôÇ ¼ôÈ ³ôÇ Çôò ¼ôÓ ¼ôÎ
³³ ó³½* ü ÈôÎ Çôò ÍôÇ ¼Îô³ Çô³ ÓôÍ ú ³ô¼ ³ô½ ³ô½ ³ô³ ³ôÍ ½ôò ³ôÎ
³³ &ÜÀ¼½½Ó¾£0 Â&D oÃAn³Í¾³½Î½òòI7
!"#
$%&'(!)'*(!+ ,-./0 ,-1 2 034567%8'9:9; < 3=>;?@AB)!CD(!
EF
GHIJ
KL %M*HIJNO1P+Q)FRS(' 0T*(!U VW ;XYZ[*(!HIJ1\]^_)FH05
`ab)16Ec'd@Ne1Q)$*1fg F Shij(!
klm !)*)noF pqrsIJ
tNO1Q)qrsIJ*(!u1vPqwxyz{|}~19:"
_E %"9)F *n)c9+qrs*)oS%
(!~yzx~0-
9E ¡¢J%£¤¥6)¦x§1:*+nF¨©ª«*(!_
E%£¤(!)F$ ¬+d®*(!9: ¯°
'(!18I®±1²³9:´o0F ,-µS¶·¸¹d®B)!
º»%¼(1+34¶M½q¾EUV*('1hi9:´o1f¿
ÀÁÂà ÄŶd®ÆÇ%È!ÉÊË$*¥rs`ÌÍz
ÎÏм1Ñc F Ò ÓÔIJ
ÓÔÕÖª×Ø×ÙÚ*)o6)¦x§:Û9*(!R@%ÜÝ(n
)*)nFÖª×Ø×Ù+(E; Þß ÓÔ9: ¯oc9+Ez
%(àá$*â!ã%fg®%â!)Ô*â!qrs*ä å¦x§¶*)nF* ¯RS^S%8 *(!zæçèBé2 yz{sêëì9¾FØí©Uî 'ãïfsðñòz"ó[ôõ1º oE"]öc9÷)c 'økØí©ùúÏûü9ýþ~Èwx
ã5*M !+()ø+M 'F {
,-"@*(! (!)1ìq 9:")I%d@(!)+9:F% @$*zæ
!(!)*$´9:1+(EÁ%d®(!)
)0¥o01*Fd®10 *$´9:1kl*
(!·SB1)0¥o09:F*% õ(1*(!
R@AÜÝX)9)0*)o$*9:Fì@B)!+äå$*1
nF09éI('*â!)!+x(' 9)0¥o09:Fc' *(!XY¶1)F%
n- 1ÎÏ$"ø^%o* Ùà n1:¯hi0m(!)²³A1W F
fo3=>?@A%î*9* x§IJ1% ïâ!)$*RSAü0 3=*(!W F
ÞÕÄŶÞÚ)!ÄŶÞÕé2
ÕÚ
! "#$%$%&'()*+,-./012 345
6789&89:;<+= 89&>?@ABCD*+C4EFDGHI JIKLMNOMPQRESTBUVMWQXY$Z()[\]^_`abD 89& $ZC(c2deREfN)ghij2M89& kl89mC noCpQ2j89&C $Z@qBars)PQ$Z89tCuv w x=jyz d{|}~&2)Za )2xCN
89&C89&>?RE WQXY$Z()K_`a)C2FD C_`aDi j]^mQdaIii\)C2M$Z
A=aC)C=ji_`aDib32j
CREiMCD$Z@NBI ¡)¢£2j
$Z,89¤t M¤389PQa¥¦M(§¨P¨P©ª|d{©ª|$Z«
_`ai¬M89&«C®¯°±²³´µ|d{«C¶·¸¹´µº»REM 89&H^¼) aD%½89&x¾a¿)iCÀ¢£REi@N=j CDRD»Á$Z=i@N=jC Ât$Z=PD gh M6g$%89*QÃÄÅH^ÆRE389PQ *m6ÇÈɬ®µÊËP QÌÍQPQ2ÎGCzM¤389PQa¥¦¨P¼)_`2K=jRCÏ
=ÐÑ=j89¤tÒIiÓQÔÕ32Ö×z*m6ÇÈ=jØ89
¤tÙDÚÒÛfN)gh,(§D$Z2(§Ü%½89&fN)g ha32ÝE589¤tÒÞ2M¸ßà|±á|âã³äå|±áâã³äå|
%'|ær%'C-çègha3)CMPQdÌéê^REëì×Ciâã³äå 6ÒÞ2xâã³äå 89ígÎ9CDM}îï¬MðNCD
%'|ær%' ¨P¼)89¢`rsðNaIzMyÒð wi2j -u$Zñò*=$Z¼)H óô45¬M89¤tõ=õö ÎHi-÷óô45$ZCDSTB|ÒPøRE%½89&fN@NB Iùú2jCÝE5
$Z¤û<$ZfÒHù3,2j
%½89&üýCD$Z,þ
û
<89&>?3D M89&$ MNOa)C2RMPQRE STB2UV=ÉR«a DM89&CD@ABaw ¡DL5E
¬M89& Ma)=jC2F D
<!3)"#$%$%&'()*+C MØ*+C) 89& 89'2aDi=jCÉ M
y*m
89:;'$no!,$Z$ l<
º 89:;()¢`,¨P$Z$ Æl
Æ 6g$%89*QÃÄÅ,$Z$ ûl
!"#$%&'()*+ ,- ./01*234!567 '89*:;<=>?@ABC,DEF'G1567HIJK&*LM7HN*K&1*
OP QR8ST# UV -W01XYZ[\O']^ HN*
% -W _`!abc'8Sd01 eZTf'ghK&i jk<$TZ<l mnopqfrst%'u1vHwx'yz{&*%|}9*z + ,~N*
*OP'01T# QR!x' *Z[
,~j0QRHx1u1* vT#Hu
"'U9*'-WHN vu1 "'U9*'rN*01+v
'.9*3f'1 m7'XYZ[\OF 'z*Hj01 1+<567H&* Jv& n¡¢H£Y¤*+ JvU
9*XYZ[\¥¦6Q& v§01¡¢f ¨©Yª «¬*XYZ[\H T"01U9*% @7v®¯Z['89*°x±² r³01*%
J{v´µ1567¶23·¸¹01*%J{+º'£Y¤*0J0
& j»¼H¡¢'@N*½¾¿01vT" ÀÁ¹01à ÄHN*T"-²H³Å'ÆM9*%' vT"HÇÈÉÊp ËÌvÍ i Î ÏÐ'ÑS9*%HÒ&*
'vÓa ÔÕJ{T"Ö ×Øu1G v§ ÙÚ¼01 XY Z[\³Ûܼ01 r¶ÝÞß01 jàá?*@N**0J0O<
-W+N vÎâã"Hä*åæVNu1çèu1 J
!éê",J{ëì01¤%íN vî Z[wï½J{XYZ[\-²¶XYZ[
\¥¦'.01ðñ'ÆM01 Jò0óô+N vT"'.01X YZ[\@N**HvXYZ[\HT"'U9*QRHõö9*ÀÁH
¨Â¹K&1*)vÍivXYZ[\¥¦H23·n567÷0vT"'U
9*ø7Hì1&ù úÇÈÉÊpHûüK&1+ ý{&*zvÍi jþru1%'*
Z[ FF
F
F XYZ[\HZT§ ¼ '1 uQR' vxXYZ[\XYZ[\N¼tvx' *Z[ Z [ vxZT§ ¼ "#$%&'()*+ 'U1{
0vxZT§ ¼ 'U%'¤¶t
½HN*Yz{&*¤§ ãz*QR'G1vã3º Y
¤v% W
E ~E F vOPHZT§ ¼ '1 uQR'G*x0T#'1(A9*
~ Z[É E F
~
!" # $%&'()*+,-.)/(0)12)3 4
56 789: +;<= 4>
4)/?#@AB CDEF*8DGH3 IJK 4 L+,0)MNOPQR)STU
VWX YZ-.)/([CDEF
\]