平成20年度の国敗訴租税事件について
著者 小島 俊朗
雑誌名 明治学院大学法科大学院ローレビュー = Meiji
Gakuin University Graduate Law School law review
号 14
ページ 55‑88
発行年 2011‑03
その他のタイトル Study on State's Lost Cases among Tax Lawsuits for FY 2008
URL http://hdl.handle.net/10723/957
0123
45678989 49 !"#$%
&'()!*+,-./016234567 89+:8;49!;<=$%
>?@:A;<=$%?@36BCD
>EF!.:A;'()GH3I!J:A KLM6NO:PQRS@+:A 3I6T:6;QR!U.:LMV$7W
!XEY9:Z63K;LM$%&[
\!?]6T:4^46_E88A`
59:BZK;4569'!
I856;abcd./01&$%e[\!?
]6Tfg:4^4>Vhi:Z6jkKT :ZJ3l145;mnopqrs;49
!t0uv>wx+0+:
yz;mn{|qrmn{|q}~45mn{o q~!F)49QR>l.:
AKT:3*;dV!N:8
V$KT:
pp
E"o{|ooqpp
¡¢£¤¥¦§¨©ª«
¬®¯
°4_±²Q³´
µ¶
·i!
o 49¸¹ o49º»
{mn{|qr49 { ¼uv
o½¾³g¿À
ÁÂÃÄÅÆÇÈÉmn{|qÊ~o|ËÌ
ÂÃÄoÆÍÎÈÉmn{|q~o{Ë;ÏÐ_ÑÒmn{|qo|~{ËÌ {GÓ¿À
ÁÂÃÄ{{ÆÍÎÔÉmn{oqÕ~{ÖËÌ
×" ¿À
ÁÂÃÄØÆÙÈÉÚ¬"Ûmn{|qÊ~oÜËÌ
ÂÃÄoÝÆÍÎÈÉmn{|qo|~×|ËÌ
ÞÂÃÄ{ׯßàÈÉmnoÝqá~ÊË;ÏÐ_ÑÒmn{oq~{×ËÌ
¼XâUãäåmn{|q}~æmn{oq~497ç
01 234567589756
!"#$%&'()*#+,'-./0123 4&5617819:400;.#<=9>0?@??
.A:BCD'(EFGHI1)*JKL'-.
/078M9:400N.#OPQ9>0?.A:R BST(EFG7819:4UV&78W9:R B4KL4./JXEJ1YZ[P\]^_`a b.47c4UV&de4fgJ7=EG!h) b.4ij01k91lmnoEpq&rs(E -J178;?9:0?tMuQvRs-G
w 78;?9:4!h)b.
78;?9:4)*KL./4xT1yzb.{
|}~b.4Fij01M1u1;u BFG!h)4ij01yzb.J;tNu1}
~b.J>t0uB61}~b.B z"J
)Fij0956yzb.&l(Q
EG
)*KL./4xTyzb.QE(1
Q!h)4ij#&F&23;4xQrFG
%B z"J)Fb.4ij09
QEJ178;?9:01tMu&ors-G-
'1;.4xT.J4
b.BFG
¡¢4£¤4¥¦0178;?9:Q!h)J§
¨©ª«¬YB#®¯rEG°'-2 4yzb.©±²³¡.!h)b.´&ExG°
B61b../Q'(;>.BFG-'1±
²Q5E(014 b.©µt
¶@0°·|Qµt¸{|µt¹4b.#
º.&'(»¼aZ'(561!h)b.
4./4½/01.BFG
¡.!h)b.4xT1H¾¿À'0Á.1Â
¾¿À'0Ã.1R-1B01HÄ.1 Å)Ã.©xT%ÆÇe¸.°1%È.
BFGR-1zÉB01ÊËzQÌFb.J
¸.18ÍzÃ.©xTÎ.0ÊËzb.&Ïа1
Ñz¸.1ÒÓÊËzÎ.Bs-G
ÔÕ¥¦4b.#¿À'4Öש±²³h)Ø Ù´&ExG°BÚÔF&124xQrFG
2QF&1h)ØÙJ1ÛÜ4ÝÞQÌFß 4¸.1àÜá4âãQÌFß4Î.1äåzQ ÌFß4Î.1ÊË4ÚÔQÌFß4Î.1æ
4çèQÌFß41éê4ª¨QÌFß4{|
ÛÜ4ëìQÌFß4JºÈ.&rs(EFGH I1í®£îï4ðñ1òîó81ôõö÷1ø ù4eúûür4óÑ4ý8#eú&Fß 41~þÿ0è4123QÌFß4145¿À 'QÌFß4067rEGr51h)ØÙQ
FÚÔB0rEJ1!849Í08ÍJ¯F b.J¹.R(EF&JÉFG
Q1h)ØÙJb¨1yzØ.4(
0184EBF#6F&1h) ÙJ¡nQ8QF&¯Fß40 .46B61b¨0yzØ.4(
0Q®Js-&¯Fß4J7¾ÔB
F&09&¯6JrEG
!
!"4"#J$%-&'Q'(1±²æ (=&¯Fb.#)*FGr51+, 4²-0(QFß4BFG
./012345678
./9:;<=>?@
0 123456789
!"#$
%&'()*+,-./01(2345678 9:;<=>?(@ABCDEFGHI@AF9 J@AFKL
!(MN$
ODPQRS+G%&'K-PT()*+
UVW=X,YZ-P[\]^_[`4a bcde(fghi(jkl4mnbop4m nb\]Gqrst\op\uvwxLKy (z^{|}`(./0423nb4~=W 7P2HI>4 HI>
GqrsO>?uvwxLK:89nb5P O>?4b@AD@A&\y{|4w xsHI@Au4~nbv67@A&:
674%6=vPRS+G&
K-@AD\_y{|4wxs9J@
Au4~nbv67PQRS+46P%&
C% &¡¢£¤C:6=
vF,PQRS+-PT¥,C(¦§6 :¨©=UVbL
!ª«¬$
® \¯°±
@A&\-PHI@A:sHI²~P³´µ 9T(¶(HI4a·³´4;<b9J
¥,(¸¹:ºnb9J4bu@A:wx»
(v6P¥4¼w7@A&(¢&¶(9J
@Av½¾b¿ÀÁÂ:ÃÄ7wb(DP³Å 4PHI²~l(ZÆUHI:ÇÈv67³´
489É¥b>?DPT(¬4Êw7PHI '-ËÌo¤(@l4Êw7PÍ67 Î=v4nbÏÐËÌÑ(2Ò4
nbÓ(³ÔC(ÕÖv67(¸¹:»¼v v»4PT(ר4Êw7P;9'(HIÙ(
ÚÛ:ÜÝ6PÞ(ßàwáâbãÙ(ÚÛ (äv¾b»(UVW7P¶(³Å(9J@A vå4³]4Õæ&ç4ab¢&(èv 6P³´4é(@A&:¢nvv6=(U DPêë:ìÎPF¼ihíîï4»ð~U¾ wñò:Úóbv4¾bvF,P(ax
¾ñò:ô<bõö4÷=»(v°É¥bLT xvn¥øPù?(HI4567HI²~ú DHI>T(¶ûü(Zý(»v489É¥b
>?-\y{|4wxsHI@Au4~=
bFþxF4¼w7DPT(Zý4FFá·¾
PHI@A(ÿÆ4¼w7¤6=e\
y{|(¤(01HI@A4nb¿
À¢&4¼w7(e2\õö43,6P¥
:£nb(-P4~UVbL(ax¾5#F ,67nbvPVb>?-P|4wxsHI
²~P³´µ9T(¶(HI4a·³´4;<
b9Ju4~=bvwx=©4DPT¥-P8 HIn¾á9Ím(vwx4aW 7©79É¥bvPù(ï¾Í
4nbÏоw6T(Ì(Ò(Ó(³ Ô(Ù(¸¹:ºnbvP³´>v67 8á¥bvPv(N:bv-N UV·P=P|4wxs¥,(¸¹:º nb9Ju4~=bvwx=©4DPT¥-P gï4DN(n7:7w¾
7»P¹ï47¥,(N(N¨nbv
4à6P¢&PsHI4a·³´
4;<b9Juv³4¦·xv:4~v nb»(UVbv:Nvnbv°nÎU VbL
TxUVbvP8(N:=ÉóP ï¾Í(ÑU89É¥bHI>ZÆ(
>?-P¹ï47¼(N(N¨n bv4à6P¢&PsHI4a·
³´4;<b9Juv³4¦·xv:4
~vnb»(v67Ps¥,(¸¹:º nb9Ju4~=bvwx=©4DP~>?
-¤ úDHI>!"(#*l(à1ï
¾1$4abHI>89!"(¹ï%&4a
·' P¬PÒ(yl4Êw7)¾&*
-VW7Pgï4D67wbÍm-
¹ï4D+¾bùe(Ím( vD ,¥¾w¾þ(o,(m-Vbv:N nb»(v°nÎUVbG-^./\0 ª£123_44P^5/\0ª£123_
YKLGǪ£6*K
3[
"(7S8&4¼w7
0 1234
567897 79 !"#$%&'(
)*+,-./056-#$712 34'56'()394#$%&78 9565#$5-678)9:5*
+#$-;<,-=->)?5@A 1BCD7EFGH-5*+4IJK
56-LM$NOPQR56 'S34T5U0/0 V#$7W2X"Y-Z[V34KT+V\
]/0@R567^3#$12 -_`aVbc3565-defg-8)9 :Vhij:356-#$71234IPJK 56NklmnopLqrst uvwxyopLqrstu7z{V|}X"
9 !"tu~e-
N:I4
JfBz:NIN
J594CV394K
#$12l-/0-kB
#$12-ge ¡39¢9K /0#$12g56-1BCDv wT+7EFG£%¤¥C¦7§¨c*+
" -©Vª¤*+94KT+7^3#
$53-/0-«¬«¬' N7234B®¡$«¬%&4¯
°±7EF9@789Z2*+"T 55¢4K@%&789#$-«¬
-tuId²³«¬-´µ¶·¸J' -Bvwk¹#$-º²»¼½7¾¿®
¡X"ÀÁÂ'()*+9"K
Ã|ÄBÅ2rÆ8)ÇÈÉÇÈÊ
ËÌÍÎ7EFÏNOPQR7Ð3 4T57§/0'8)ÇÈ-ÉÇÈÊ-Ë VÌÍ34T5VÑ13NÒRÓ e,-YV567ÔÕ34K
Ö×- ÖØC¦-2Ù7E F9¨c*+45TÚÖØC¦7EF GØÛÜÝÞ7ßàá 5¢"tâØ3ã'I56J75
äåh¢h79t2-æ '*+
"T55¢9"Kç4ÖØC¦
#$Vèé$S-127§"Ø-h5 ,+êë-3ã7§"ìÔØ-h5eØ
-ª¤íVîï3C239¢9KI5ð Zq)J
ñ ðò
ó ~ô12347§+õ/0Éö÷?' NOPQR7S3 4T57ø9Éö÷?5-d-8)9:Vh ij:3ùúùPû-üsýþÿ07C 2X"#$71234H-e"K,3
ùúù~-#$,-67C2I@ù Pû-P¢93@ûJ¢U12GLM$
Z[7§2V\]43þ-Z234 -B#34'ù2*+9
"T5U0X+õ,-5ÞxC- 677UU "86I$JeIù?9ù ûN0J,+7øï-2C2']
0+9"¢>)?5¢"ùC%V\
]"]e¢G~ô12347§+õ/0 -#$U0#$712X"596 7-¡{º¢H-e¢G k¹Û67-ûÖ789 x¢ ¡'{7Ü39
"Û67'47¢"fg-Û67 -Æ50+¢9¢-ï-3467' 1Ù0+Ö×T-§¢4¢Û
6774T57ø9,+çe-fB 53-Ü¢Û7^X"« ¢93,- d--^!Vt"#¨X"$Y-H57t l53ª¤*+4H-e"U0%¢G 5Hr&9ùûýþ-'T+0-VX
"¤¥(7¹kX"59)"K
* T+7^3ö÷?r&9ùûýþ7 9'Ø(7¹kX"594Ù7k¹ 3Br5-Û67'+,345-!eÏ"
4.'"T5'/°e"-7#
$I>)?JU0#$71234/05É ö÷?-Û677Û67-'8 )67U0267734]e47 N0 12345x4ù6x457µ89:µ;s0
012345678918 1 !"
#$$%&'&()*+#,-./01 2*+3415)67+899:;#<
#=>?@,A
*B*C1DEFGH;*+1I5 JKLJM1N>4OPQRR)S@,TUV WX#+01YZ[\].-X#+$$^
C,_`abW;45;88cd1ef1 ghijk8lmn,;0o<p1qC0 r8abW8sBC1t8uvw;*+xy 68zn,At*+1{WC01TUV W;8|b}~8_1abW;*+
}~F8 8z01|b
8Tw8)*1I5N.)9 .*1#z1TUVW;8v}~8
2348v#1xvg1v1
v1.-w@,v1N>7
Vk #+¡g¢g£¤¥8¤£#*{¥
8¦§8ub)¨©,ªB1234.Z«¬
9)3*1t8®¯0°±²45®¯³
´0µ¶·8ub)¨©145¸¹v}
~8Tw;,º;#`_`abW;
0»¼;½¾cd#+X158_
`234¿,ÀÁÂÃÄ198Å ÆÄ198Ç ÄBÈ341234
vÉ6%&'&abW67;{D898Ê {D8)23*1C1t8®¯
abW678;ËÌ;61t8g /cd60ÍabW;*+h,68z
#5;0ÎCBzn7+1{WC00Ï/6 abW;*+8cd)*1|b}~1
Z¬ÐÑabW;*+899ÒÓÔ6Õ0
*+#,5;0Ö«z&#;5×zn1 58_`-./012*+341{WC
|b}~8~%&'&234v*
5;)67+1ØÙÚgF899Û*#
;@,801TUVWX©,FÜ8_`a bW;23480Ï/ÝÞ)ß$<#68
;*+àbá#68;#`â&zn,A ã UVW01abWBC45äEåv*+%
&'&(@,w@,85C8ÄÏ)æ
@,:Û@,;#`ç01èé
8¶ê)ëì*+#©4CíØÙ ÚÐîïð¦Rñò1*B616èé
zn,5;äZk_7+ÎÜ+#, 5;óôõzn,81îêöÒ5 #+
0158èéÎܶê)õ÷©z1 ø*×1qC23489v6¨â&99 ùÒ8ú«7+01îêäZ_1 459v6TUVWX©,abW;*+8 t)ûç@â+8ü9J)ýþ@,ÿ
('0f1)àb*+#,BC1îêöÒ 50s2z8D6Ò3@4í15 úÒ/ÄÏ)æ*#;>?*+#,A
*B*1996k801)æ@,zn
C1èéÎܶê)õ;#`D 7)67+1tî89æ@,0)+
996Ä)@,;#`801996k 87802*+,â&;
8¶@,*16;_1ØÙÚg¦R¥
61t8_`¶ê)¶*+##AØ ÙÚgÐîïð¦Rñòèé)¶ê;*
+#,8017Øk;88(ij'
*+#,, #+01 8()D*+5ú*+,=zn ,5;)@899:;#`/
#ç1Ú958½;7+1 Ú w8ó!")#8@,5;)$©,ç1 t885ú/¶%)Î&'(@,ç æb)¾;*+1*D/z/Ð+
),©;º$1t-FèéΠܶê)õG.t85;÷©)á;*+
996ÛÄ)Ö«@,=z0#;
,A
/ ;5×z1abWBC458äEåv_
%&'&{D7Øk()'@,G .145;*+899ùÒ8ú«X#+1
¼abW6788()6o0@
,5;7+#,³´)àb*+#,G.
01t8(1Ç23,5;)4 5;*+#,BC199ùÒ8`6abW6 OQ
"7£R´889V:Ú7ê #+
012314567891 1 !"#$
%&'()*+,1&-./0 1&/2341567"1 889:;+<.1=>
;?
#@>"AB*C"D 189"EFGH&
IJ"KLM1NO01PQR14&
J"()*+,1#8STUV,1W XYZ89[ "EF\R]C^7_
`>1/0Rabc&Ud!"34Ref 8g<+hi,<?
[ "EFGHC"jAB*k]
lmnlo&pL@+&-q,r&#
1st8u<"D KLM&NO0"
KLMC:+IJvwM189&;q,:"j AB*&x<,C"@&y)UVzPQ R4{&[[GHC|W[q+<.1 }~>;q,"D 1KLM1O0&"E FGH&IJPQR14&()*+, 1WYZ@+&q,<+<
.%)& <:1>;?#,"
&"jAB*&;q,C"EF&x<
,"k]l"()*>;q0014
67148L<@++Uk]lH
8T@+T ?
#.+U"k]l8gUK LM1aPQR8S?c14
+,"lo#1'8&U
Mmnlo>;q&T EF GHy)C<:1+< <?
¡¢£¤¥¦
§ EF\R]C"D 1KLM]a()*c[
KLMaM]c¨1G©O&ª,' :1>;J"D 145«¬C,<
@+[ "®¯°±²³´µ²¶·&T
¸"/0¹#1º1&IJ/0
&»¼½&C<@+[ ":q
¾ ¿·&T¸@ 1f8gU½
&U[[ÀÁ+?
@1I.&Âzz45UÃ&'Ä
>+U:1&Å<,C"ư
1Ç5"®¯°Eȳ´ÉÊa$˸EF
Ƚ+<.?c&ÌÍÎ &U89
&q,¸®¯½+,vJÏ,z, xJ"EF&x<,:ưÐC"EFÈ&Ì ÍÎ &Iq,':1>C<+
,"ư8Lq:1+Ñ?
Ò ÓÔÕGÖ§1®¯1ר&Å<, C"Ó1ÙÚÛÔ8Â),xJ"ÜÝ&
À<C<"¸@ 1f8gU½ 1ÇfÔ&x<,"ưÐC"EFÈ1Ï
<8Þß&y),"àáâJ'1ãF8ä å"[Å"æ'0&áâJ'>;@+
GH&Iq,çÓ,<@+èéê
>;+"EF\R]C¸@ 1f8g U½&<+hi?["
EÔC"ÔÕGÖÒ1ÎÇ8&"ÔÕ GÖëà1+xJ"¸ìíe&C,<
45«¬Çfe&Cîï%145«¬1 ðñ+C <ò1óô1ÎÇ«¬½
;+,"EF\R]C¸@ 1f 8gU½&U+?
#,"ưÐ1hiU¸áâJ'çÓ ãF½&õ,C"EFÈC"¸°5]1 Ôö÷ø+q,"ù°Ã71èúû8üý U@+8þ¼T&"#1134eã ÿ8ç~&0vUT&g)123+
,"4/e>56e8m¼&+ò7½ +>"¸#$&áâJ'çÓãF 8ê789&"#1@+8¼89 +, 8U56>C<+
½+,xJ"áâJ'1çÓC®¯
18ÔöUãF>C<+ÔÕ,<
a³c?
ë EÔC"R1ר1@7>18 U:1>C<"EFÈ1<
áâJ'"®¯°±²³´µ²¶·1¸@
1f8gU½1Ô&x¼õe ãF>C<@+8ç,<?q ,"EFÈCe&y)Vz>C
´ ç±² !"
01234567896 2 !"#
$8%&'(6 !"6)*+, 54&&-6./60$!"#1232 456/789:53+#;<=4 3+&>?1@A@BCDE FGHI6JK6L93MN O&>P1@A#@BQR6I#1 ST6 9UVWXIYZ6 [6O13+9<3+254
\1U]Q67^WXQ+6_`#1 3+9a_+Eb[cM4>
defOghij#1JKI=4 klQm6no6QR#pqrds6klpq t23246uv&0&
wxy>z6{|1}#~6M
6i 6 #
3+wy11dm6E
6&!611 kl ¡6¢£¤bklQ¥6¦
§#¨M4©ª#1>@A1F
«GHI_B#¬_BO&3+9®
[6O1#122©ª¯°$8 9:5JK#v&0&[6+cM4>
@B6±²1@A6³´µ[
6¦54&>21@BCD1kl6 0$#&0[klpq+6L9¶<
[6O1H1F«GHI6JK·54&
+[1z6¸·¨M4:5 O1+¹º#13+1klpq1
»g¼½r+&3+1¾ ¿À ÁÂ6klpqÃÄ#<Å543 +1ÆÇÈɽr+=43+EH1 pq+Ê:½rËÌ#Í50ÎÏ=4°
H1ÐrÑÒ9ÓÔÕ¦#13+wÖy&
-1kl60$#&JK6klQm6noO I=4U]Q6klpq+6×L ØÙ&Õ¦[1>ÚÛ123456789 t2326°
1@BCD6_BKÜ&JK°
[1sÝÞßàA6$8áâEH16
6780ãÀÁ9#¨M43++&
#1Þ6A0ãwäy9¦+1$8áâ 6å°9#g24æç[v&0&
+cM46O1½rè+é6u#êÁ
&EbU]Q6wWXQ+6y7^9 ë52I3+#ìP+cM4
>
íî0Bïðñòówôõö÷ø¨yùúûßàüýþ
ÿ0òý11s2345üýþòþ0ýó16 7u89
@B6MÂ1pqrdòÖò 62 Qw34â[69>yw
¯2Ö6 Qm+b>y62t 2>
70B6_9
üòòòý0ÿ11Ãe1~
ø¨wÃe6òþþ1¯2~
+b>y+6O1~#
Ãe6 !"I#6$5e+%~
de+p6&1p6'^O()3+
9B+~*m9+,×-w
¯1./(920123×-1/(9 24"5×-+b>y9¨bZ66798³
>
9 ~1:%6Q;!+×-
"á@67w¯2@B<á@67+b>y 98³1Ãe6=>EH1<×-
?+6O1üòòòý0òx125üò@
0ýó1PO61~*9+,5A6£
Q94Nm1¡@@þB6×-w¯2@
B<×-+b>y9¨>
Ãe1@B<×-64"5×- ]1<×-?1*B6.+,'^3 4U6Cw23y9DÁQÂ9
/('^+IEw¯136.+
,'^+/('^+6Â92@B<Â +b>y>
F üòxG0@þ11½rè1@B<
Â16 Qm62t1 Ãez6HIJKL #1+1
Öò üýþ¥6~MÐr0B4
0123456789 !"9#
$%&'()*+,-.&/012 3 01234549+,&568)9
789:&;)9<=>?@ABC>D9+2&E F812G7HIJK >LMNM>?O.9P7H IQK RSMCM>RO.T90123459:
&UV)+,&WXY811V9Z[4
\]^_`)&/012 aObcde
f ghi6jk)lk%$)km*ln- op
hq6jk)lk%$1lnTkrsmtu
&vwmr&Oxwm6y10)49z{9y
|h}~hqr%lntuT
6op mrr&wm#6T
X9\ 9sjlntu&6 op sk649`h9;9h
&l81<9ys
&\9lntu&opwm Ty m2 O l.
¡ h>¢>£¤¥*¦§ #$6¨{
m©&ª«2.-*¬-t®
h>¢>£¤¥*¦§ #$6¨{
m©&ª«2.-*¬-t®6¯k)
wm69z{9hop6jk)°l±$
mlnlhT²³lnlh6´wm
9y|hTµ¶&·#66sm1V9
¸¹º»¼&½89z19h¾
&©½wm#66sm#6r%w$¿9hÀ 6lk%$1lnTh}\6®±$)j
%{9ÁÂhÃr%Äl81ÅÆ m6©kÇsk 0)©9ln49 ÂÈTskÉX9Ê˲³lh6Ì 0)op±$mÍ m2
#$6Î$¿9h>¢>£¤¥*¦
§ #$6¨{m©&ª«2.-*¬-6 49YϦÄÐÑ6ÒÓÔ¦ÕÖ&Ò+68
¯¯99cdT#$6jj«×ØÙ sk8ÚÛÕÖ¬6k#6T m2 81T0)9+,ÜÝW Th>¢>
£¤¥*¦§ #$6¨{m©&ª«2.- 6|ywmrÞr49+,ÜÝW hßà
;áâ&ãzÇ9+,ÜÝW ä åæW çèé.6jêmèéë§ÕÖT9
\ì81Î69YϦÄÐÑ6jêm¦Õ Ö69cdTjj«×ØÙsk8Ú ÛwmrÞr6Î0)OxwmTy m2 O l.
í +,ÜÝW 6¯k)î
ï ÜÝW 64ð§ñòsóTm#64
r mT9§ôõ¼[ó66©69Õ öèé÷øùú©;áõ¼68 )4ûü±$mÍ X9#$%&èé çèé6khÃý=" þ8Î6 8)km© mr%9ÿ~01lw mW 6jk)y¸T\2Îsh Ãß3&458)W 66X9hà ß36ÂÈ^s©Tsk!\9Ð Ñ&Ò+68)opwÍ© 0 )9+,ÜÝW 6jk)9é7Täåæ W 6jk)vwmç89yë§
ÕÖ49Ôz äåæW 6jk)9è 7678)7Õö6ØØÕö&
wm#66 Ç6ç89yë
§&9:wmÖ¬&tuwm© m28rm69#ÎshÃß3&6 6%Çm#6sÔ9ÜÝW ¯§ôW
[ó&ñ89%#¶r%9Õ
¸678)l& !wm "á#D z G#$T%ê%$1§&ÕÖ X9
§&ÕÖr% ¬sk8¬'.T ()8m*+ÕÖ m68)9h
>¢>£¤¥6k+¦§ #$6¨{m©
&ª«2.,6|ywm6owm#664-
^Tm6k./m&sk2
0 123%491¨W Ñ26ÒÓÔÜÝW T9èéçèé6khßà&3Xs T%©9;á64l !&4§ôW 68)&v8)km#6495647
\W8kr%©%r m\99/;
^©#$6Ì0)jX9±%6901
¢R +0:;<:h=<:;>?Ü@A?,B>N¥
012345678989 222 89 !"#$%&'()
*#+,-./012"3&4 +,)560127-89 :3456789;27-<9=>!
9?!@ABCDE-2!!F G)-$HIJK!2!)56LM
!8N>OP29?!@A2Q
!9RSTU&V-W- X$*/Y01/!Z2[$
\ ]^_`ab
c 6789-def4g89:hijklmnopi qlorpomstur=)53Gv2-wxd yz{|:34)-}~>=FF
!yz{|G&z )xd!f 4)yz{|xd89:=)53 45678927-!032"3
d-`8927|!z
$V:`^
f'=89!|!x 8 V:¡¢f'=£|
¤¥¦&§VF¨!©ªy
«¬V:¤¥f'=®¯°
-±²³´µ2¶X/EV:G·
¸¹f'=º»a89`89-W
¼2½&DEV:¾G
f'=*/¿ÀÁ-3456789! RT-G&±²ÃÄ89)53
|!ÅÆz-ÇÈ!Ég>2 67ÊË2¿À§2!)5\
Ì 34)-ÇÈ!Ég>!©ÍÎÏE
\¿ÀÁ-ÇÈ!Ég>-Ðy@A) 53ÑÒ9!ST2ÓÔDEV$H ÕÀ9Ö!רÙR2Ú/!ÂR
T2ÛÙ!©ÍÕÀ9ÜÝ!Þß*/
àá$âEã$/$ä34-xd
xd89!åæ6:»a 8927â|!ÅÆz-=ç°2
±²ÃÄÙR)èÂ(4)G&
¦â/E§é¥)53:»a89
`8927â|!ÅÆz!ÊË) 5=3467ÊË-Ñêëä2
§!2ìÀ°-ÇÈ!Ég>
)#Ég-Ò9!Ég#@A ÕÀ92í²§@A)56éîïÉí
20ðHÉñÇÈ!Ég>- éîïÉí!éò-1îïÉí$ é îïÉíF¨óH-ôõ!9?ö÷!ÙR )5é2µ/E3467ÊË-Ñêëä 2$Ø!\§6 øÈ!Ég>!©Í¿ÀÁ-ÕÀ9!
ùú*/ÂRTÉgé¥)52!
ûÍ2üX!2ìÀ°- Ò9!9?åý!ùú*/éîïÉíò- 1îïÉí$ 2µ&DEþÍ2üX V2$\*$/ÿ9<9
$ !Ò92-Ég&Í2!Þ
§/$!)í²@A-X04§À 9)1I!©ÍÄXàDEf22
$V*/ÕÀ9ÜÝ!àá2"#
V2)3$\§6Ï4Gv@
A#V2$Gv@A2Q- Z5678Ì!7389!9S!
ùú*/«!¯$µ3!
!²926àá!)5\V )35U)-0E!2²0 ÂRT5-Ò9!9?åý!)5 V$H6789!03!
9R2y¥! ÏE¯$
!"R*Q#$2\
% 3456789!S 52§6 35U-ÑÒRÝ&!'²89ö÷
27¯°9?åæ()89ö÷
2¢3!9?åæ2«*"$2!$
+!ö÷032àá,3 2!)5ä§\35U-34 56789xdxd!9RST -QV-./*)5§)6789 /0123â)$H|012:4x 3§|!01$ =2y735°!
ø6 789:;<!~=0ÕÀ¯42Q
0123456789 6 8!"#6
$%&'()38*+,-./
012345 8!"6,789:
;<=6>?@ABCD345 E8
!"18FG"FH@IJKJL6
@I'MN, OP8789:;<
=6>?6QR'ST,AU'VW,X G"YZ6[\?]8^<G_`G"
,a
b cde2fg3hi8jkldm6no Gpqrst,cduv'wxGjy ,z{|}d~8!"E7/
,B,2 qrs'
,}d~tkfg()&6 B,6 B,aG.Guv
[\?6UJ6&:'\,
}d16./cdehi 345'G"cd'y2B,a6 K6G"6 .6 O .2¡¢p£¤¥¦§¨©ª««¬
®¯«°_±²2B,26©_³ 0}dq´16µ<m2noGpq
rs'/,qrs8 ¶G#
8F·,cd%2¸¹ºp6k»
yA¼2cde8w½/",6 XG"6'6¾¹?\
Oyqrs8 ¶G"¢pc d¿À'kÁG",a6VW}d q6ÂÃÄB,}dq´1}d1
6ÅÆ,B,P,aǺpq rs6È'no,.ldm6ÉB knoºpqrs2()
¼kÊxº,2Ëwº
pÌP,a}dq´16ÍÎ./
_±'QÏ,VÐ2Ñ¥Ò²2qÓÔÕ 8ÖD/Èר'ÙÚ8ÛÜG" ÝÞ 6q3&:'ßxG",à 9º,aDpcde6ÔÕ6Bká8
_±06jyq´uv'â¶8ã P,CÝÞ 6Ï?0 345
67'äåGæ/6./XZ6[\
?]8^<,Ô,8ç)2B, è",2?0 8!"éê6fg 3122B,62ëGC6ßx61 26789G"ìV38cd6»'±x ,8 6íîï2&'ÂC ð,8,6ñò¥«ó²ôõ8ö,a
÷ _±øª¯«¬ùdúûü8!"
@I6ýþý\ ./ÿ0, 122³3dq««YZ45q6dq«78Y Z60[\?6UX89D,2+º
pa8j" 6jy¡8
"qÓ·6<"2ºp8 ,a
6ûü@I ./ÿ0,³36
»6+Ë6./¢p6*+
º " , ¥ ª ¯«¬ 0 d ú û ü 6 Ô * X
¯²a#y,cde6 8!,Ô Õ¢"8,2 _±6(&6./6E./c de6ÔÕ2<,6.",a 8!"cdeª«¬ùdúûü 8jkºp}dßq¯6
ÝÞ ./61220[\?6UX8
<p,'!,"xB,G"
ª«¬ùdúûü8!"J8Ô, B,#1$Gp2 _±#6v¡
%¬ù2J6&B,./J ./'(,#_)G",a Gp2"ª«¬ùdúûüøJ./
6'(2Ǻ,*P _±2<
,6ª«¬ùdúûü8¢p 8¼xº,7,2,a
+ ,-./012
34567¯¯8¦§9©ª¯«¬®¯°:
;¡<
=>À?8!,cd@A6BC')ÉG
"Dü6ST6EF×8ù=>À?GH'
JIJKLs6à98M<NOás6P2 ,jy8;Q66;QR>'åGp
S+TUVÂUqWÂUVX{ÝYZ{[«Z
0123456789
4!"4#$%8&
'()*+,-./0812-345 6$789*4:;<=>?3@AB7CD- ./086CD-EFG-3HIJK6
$788LMNOPQ4RST3UV6B
%4RW5X7'(Y0Z[\]Q 3@A^3_`abcde./04fgh
`abc56$784ijk"lJ356 761mY8STno4p$qrst$]Q u3vwB%xy^68LMNOPQzt{
|}~PQ4RST4RW"
16Yx B778IJY8fgh`abc 4Y676B%8LMNOPQ3
R74Y@A^]Qu3
B7z745X7`abcde./0 4fh`abc56$784ijk8n
fg912349
lJ3B761m8M]Qfgh`ab c3_4p$|}~PQ4RWST^
kz6B%8" ¡893^
k¢£Yt$¤n¥¦b89¦b)*§¨l J©ª"«ry¦b3778IJY8 1¦b¬®@¯B37 z°±²!h6³Wz
´ µ¶F·¸¹º88»az
° ] Q F¼··½¼G½] 4 # $ % 8 ' ( Y
¾F¿¼GG]8+À)*ÁY·G¼GGG]8+ÂY F·¼¾½]3@A^¤ÃB80ºF¾Ä81 Ãy33_6^fgh`abcde3B 7
fgh`abcde8Å]QLb 4RW8°[\]Q4!'()*&0 Z²!ÆÇÈÉÊË]cd·GÌ/6t Y8'(9*40ÍÎÏZ8ÐÑÒÓ)
*¬Ô?ÕZÖ^]QdEu4#$%
×68&Ë]cd·Ì4Ø7t677 808STnoF¿¿8ÙÚÛt 0Z]Ü/w0Z]Ü4M^166t 6xÝ4ij$%5X7ÞzST
noF¿¿?8°[\4³'(
Ë]cd8°[\ß5à]Qu8² á\<Ö4!qrst$]Qu3âv B%EªBtãtä813âvB%E ª^6¹Ì/.|}~PQå æ86tY88&âv3^
16ç3è$7éé0Ë]cd¹Ì êØ.LMNOPQåæ8z6ëì
%8fgh`abcde4í67Þz
t³8fgh`abcde8LMNOPQ
3LbP6B%²î"¢
ïðñ4ij$%5X7Þz67 ò 0¸DºFóÄ8IJ8Å]QLb
3i48'(Y@A^]Q3LMNOPQ4 RWSTB8ylJ1ô.0ºFóÄ8348
"lJ3B7&õ88 fgh`abc4R]QLb3UV6^
68ÅLMNOPQ4RSTYzkä8|
}~PQ4RötSTz
""3166t163çB 7
÷ &1z80¸FGº88ø%`a bcùúq35$8'(@A^]Qu3 F·½¼G½]û¨ü%8·ý½¼¾ý]6B8&û
¨b3þbB%8+À)*ÁY@A^]Q3
¾¾¼GF]ä#ÿ©ü%½¾¼GF]6^¤
3ÃB80º¿Ä8°]QLb1Ãy 33_6B8&/wfgh`abc600 3_6^¤fh`abcde3B7 1]QLb8²á\<Ö4!]Q u3âvB%EªB%Þ8'(Ë]cdY
¹ÌêØ6tW8LMNOPQY
R7482zùúqB7128 de4í67Þz
&B%8IJ8fh`abcbc3 _3UV6B7z8'(Y@A^]Q3L MNOPQ4RWSTB80¸FFºDÄ3z8 h6³W89lJ3B7
4 '(8]Qbc.°[\
]QLbu8)*hâv
5Y676B%8nfg ý·
µ¶G¸6789"4#$%
01234567819
1 !"#$%&'7819
( )*)+1 !
"#$%&'7819 , -./01234455
67891:;1<=>#?@&
'A8BC
D EF67891:;1GH/I1 2341JK4LMNOPQRST;456U VW$6&'MX"YZ[\]^\\_`ab WcCd4ef78g3hi)*
+4jM'1 !"
kl&m6n78g3o)*+
pcCd4eqrBC@s1ftEu 3g3m6&&Y4vw4567 8194e78mUVkl#xMy1 z{g3|"4ecCd}~
ho1f78g3ftEu3g3&
'cg3F4eZ[\^\_a
B '&|cg3FcCd4e
^_abW<JK&m 6u3cCd|"&
'^_a4e
9&|c Cd4eZ[\^\\_abW<
JK&m6u
xEF/01234121 34Wxpx<W$5|"4 56-.1:;1<=vwd1 W$6&'-.4e^\_\
abWZ[\^311u3g3
BC@s1tEu3g3#Z[\^
\\_a1u455/I1234
1¡¢455£W$5/0123445 6-.1:;1<=Wxp1 2134456Y1W$6&'}~
1u3g3BC@s1tEu3g3 MX"Y<5¤"
¥¦JK§
I¨ 1¡¢1©
ª /I12341«4M'6789 1:;1GH4jV¬®¯T;456N OPQRST;456W°±²\³´µ1¶
#·¸6|&&x6|&d¬®¯T;1 ¹d"6:;1¬3Tº»6|&
341T¼&'½¦}W¾1Tº4j M'67k¿4Àk¿dÁ ÂÃ&1ÀYÄÅÆÇÈÉÊ4ËÌpÍÎ
¹¾1ÍÎ4LM¬®¯T;1
¹d"6:;1¬3Tº&1¢Ï1Ð4/
I12341°Ñ4Ò%'M6Y1&ÓÔd
"6|&dm"ÕcCw#1234455
<=m6:;4jM'¬®¯T;456G H456|&#/I12344%'1 Öxר&'½¦Ù4¦¤"/I12 341ÑÚÛ¦1JK&x%'MY1&ÓÔ d"j¾1GHTº4jM'1ר1¡
¢#x%xdÕÜd¾1ÑÚÛ¦
x%W$Ý&ÓÔd"6d/I 12341ÝÞ:;1¬34ß63
1¡¢#$%&ÓÔ61#W$6 à Üd#67891:;1GHTº¢Ï
167k¿#GHzá}m 6âã891äå©:;1æç1èÓé%
'¢%ÍÎ|&4êëm6Y1W$
5ìí1JKYÂ1îïðWxMÜd 4&%'k¿1ÍÎ1¢54ñÞ4òbp 1#KóxY1&MÆxM&ÓÔd"6|&
dm"Õ¾1¢Ï4jM'Üd4q ô#$%|&çÔxMY11qô1õö z÷¤"6øÂùpúM'M6&Å WÓÔd"XÜd4Öûxqô#$%
&MÝ|&WVxM
ü #%'674612341ýº}
1£þ4jM'/I12341ÝÞ6 7891:;1¬34ß63 1¡¢
455£W$5¾1ÿ13©£W$%
'0:;1¬34ß63/012 3445512¤"'5|"d11234
]] 3½456û5º7û56899/\
0123456789
!"#0$%0&'
( )*+0,-.3/45-90/102 -345067983/9:450;0<
=9>?-@AB0CD0EF9GH I:0JKLMN/45-9OEF
?-.PQRSJ:9/45-T0UT
"#983/,-V0;0WXY750 KLMN/7EFXZ[3V*\9]^_
`5"#0$%9abc9Z:0 />de45-9O"#0$%0
<fQZ7gh_i10$%Qj70Xk l9Z7
_*m/?-@A0n0opqr stu01vQwx45-*EFyz_
[/7EFXZ[9/{|rstu0}~0
9a1Q45-T0UT"#
QJ93/70"#0$%0<f0z M9|{J Q}J /tu lC0*}~09|{J 9 a{|rstu*1yzbc93/2 -0q45s0QI 9q MN/>d9{|EF
9_2-345I3-T50
*+-90JV079 mqMm_
¡0<f9|{J q/10¢
v/{|EF0x£9a?¤J-T
¥¦*§¨¡9|{J3/
©079a"#0$%QJ * :0ªyz
« z9¬/tulC0q/
2-®¯0903/1z*}~0
9|{Jbcm:/)*+0,-.
*/45-90/EF?-.PQRS/E F@A0°±59¬²-50.³Q2 /45-07EFXZ3/4506 7Q´m_µMNod¶·¸lyz O/EFB3/10k9s0¹º0»
¼2-®¯0»¼5Q4½9¾¿ÀP_
i45-0EFQÁ 59MÂ*Ã
/7EFXZQħ_[:/"q2 -®¯0»U0ÃQÅÆJ2-®¯0
0Q.Z9]^/{|rstu*1
?-@AQÇzyÈ_03/,- V0;*ÉY7q/?-Bk0ÊËQÌ /EF?-.P0ÍÎÏÐÑ9ÒÓJ q/ 0 3/ÔEFB*/7EF XZ[02-Õ9aEFl0Ö×80Ø Ù/Ú#EF0ÛÜ/"#Ýt5QÞß_[9 CN0EFlQà/"#$%Xkl9"#
0$%0`5Qá qI/"#Ýt50
âãä9O1QJbc/å æ_qrstu0cç9atul0è"Q q_^/{é0rstu0ÄêÆëv
*ìíÆ9îïbc/ð7EFXZ [9"q2-®¯0»U0ÃQÅÆJ
10QYñ9òóJbc593/- i0ô@d0KLMN:/õ§ö_
*m/i0EF?-.P0ÍÎÏÐÑe -i0ô@d9÷NJ/EFB3/7E FXZ[3/2-Õ9¬/od/2-
®¯ø310wx<0Qùf{|
rstu*1 QJ 3
/úÆ910*ûyz03/tu lC00üý59:÷N/þEF B*/"#$%Xkl9/M8/2-Õ0Ö×
80ØÙ/Ú#EF0ÛÜ/"#Ýt5QÞß w9/CNô9ÿ¤/"#0$%Q/
0"#$%Xkl9/æ_qrstu0cç9 atul0è"Q/{é0rstu0 ÄêÆëvQ129â3yÈO/M8/4 10tul0è"*56Qq<=9a
ô0lQ7#J89Æq:0]
^Nzbc0a9/"#$%Xkl9yz _"#0$%9O10Q]^:i
0Ì*O1z*qI/EF?-.P0 ÍÎÏÐÑe-i0ô@d9J
q]^\0<=*bc9ZN z:0ªJ0*4{
qO/i(0O/,-.i/7E FXZ[:/"#$%Xkl3/70"#0 ËëP0+ã,-<98
01234567892 22567 7!
4"2#"$%&34'5()*+,-7.
5/0&172345687859 5:;45<)5= 7>?@A2BCD 2E6F320GHIJ,KLM2 2NO2P85Q-,$%016R<5
*+$%2015LS7TU28V82WX ()JY-78Z[J\-]
^ M.8_5`5Q-,TU2ab2cd 2efg 75hijkUl32cmC D2n8ZopZTUqr-Js2-t+
5KuvJ$%2015L-,wx2 kycz2 722 NOl{,KTUq2|}&:t7LM+&
~45PV2 A2T 2>5 7Z--l{7a b2cd&75uv 7K2-
87]
J&,_5`Z$%016R<
5J$%2015L-,95=J
2op225 D7 2567NO 7.&8
K2-89.+569vu
2&*+7¡T2 7!4¢87vu2£Y¤~.5 7/¥M2567Z¦2§¨©
zª5-«vu45¬5UJ®
¯G°J~Z"G2±²&³5C 72B 2´35µ,-/.¶2c5u v 7K2[*+7]
MJ,2· &2 56989M2¸2 Ze8
,$%016R<5vu2 &¹
569º»*+.+¥22
¼Z!4½¾¿5À J,-7hÁ2Âéj
¡T45¬2U5D72
<)5µ±²567"&¹
h2e87 ÄÅ]j2<)5µ±²567"
TÆ7Z¦2§¨©zªÇ32«v
u45¬2yÈ569É "hÊij
&ËÌ87¶5uv 7K2J,M 2Í"2#"$%5QΪ2´3567$
%201 7.&87K2[ 72&
!v87]
ÏÐÑ8&2569 89Ò&.+NOJY75Q -,.+7Ó&*+,--ÔÕ ÎÖJY7 +×$%201234J ,7t!42ØØ©2´356723!4 G5µ±²5ÙÚ¦2§¨©z
ª567$%201ÛZÜ%45GÝT 8Þ2<)5µ±²5 ÙÚß{,!42¨§©ª567$%2 01 7-34Kà¥+TU23 42CD5Q-,fg 7]
M.8fg 75!42¨§©áªZ¦
2§¨©z᪠¹záªÇ32·â'
$%2c5uvJ-8,K!4 ãÛZãä569¢£YJÒ2R2A wx2åæç7{!45ae2$%
2c3{7K5¦2§¨©z
¹zÇ32·â'$%016RZèé5 ae2$%016R3{,L9.26
!42¨§©áª2´32G5ê ΩáªZ¦22¦´35= 7a
´3J,¦223{7$%2c5u v 72ë/.+¥5uvJ-8 KΩáªÇ32c&+×ΩÇ326 R<5$%201&87JK28
,¦223{7$%2c5uv 7
5L-,ΩΪÇ32$%2c5Kuv 7.&7J,KM+56,¦
22´3567$%2015Q-,$7p ìíJ,M201P8 7K28Z~
7¦22´3567$%201îï 7K28K-[ 72&!v87hL ðÒ2CD5D7Î2W´J,!4 2Ùo¦ñ¨§ò¹óêj]MJ,!42ØØ©
Z!4569£YJ¢5D7!45Q -,45¬2yÈÛZ$%°J~Zô3 7 õö ÷øùúûÌú2üÌúûýþÿ01þ234ª
01234567892 925
!"#$%53&'6()278"#
$%012*45+,-./0123 4563786 !"#$%5494 012:;<=>?@A5B7856C 2$%"#DE7F 9"#$%545012G<=>?
2H45IJIKLMNOPQR@S$
%5@TU6:N23456VWXYZ[
2\]@A%^6_`a"#DE2 9b"#785cd@e 5B6fghijkl2C2_ma
"#$%54546fghi2\no fg[2\]@A%^69C2
"#$%54501275pq6Tr9 01fghi2345G2\no+,- ./stu@5vwxy&%5B
@S$%94764'%25B6G2
\no+,-0129z1{|G`}
6325fghi2A5T@7~5@S 5T@2B56q9012
1|{G``}6325fgh i2A5T@&%5B@S$%9 4
(rA5@6Wfghijkl2
1|{G``}6325fgh i26."6_`a"#r
:N"25"DE78 678"2*456_ma"
#l25$%5~T@2Y
@569zfg2 '~vw2
¡r2¢B@SA597785
£¤¥¦§¨
© ªz¡«¬25DE®¯
:°±6_`a"#²³(´µ2
¬8DE785@¶3q76ªz¡
«¬2·5(%´µ¬287A 501785B6¸¹ºz1»69 z2·6VW¼z»½2¾=6VWvw
¿ÀÁ2>ÂzÁ»Ã2ª545T
@69z13VWjÄ69ÅÆ2Ç ÈI& @5ÉÊËpl@$%536 VWÌ(k2PÍÎÏ@ªz
¡«ÎÏÁ29 2ÐÑÒ½q79 zVW245T@Á2IÓÔ5@61 3VWjÄ2ÕÖ)B6f95ªz¡«
ÎÔ2×@A5ªz¡«¬®¯2 D»Ä2¶4678"#DE785@
5¼zvw2Ø%$Ù76ºz1Ú·
ÛÜ3@96¼zÌkÝÞ2ß6VW
¼z»½àáâãä2åæA5T@@96 z1qçv èéI&B6êÖë4I&6 VWÌ613VWjÄ)6ªz2>6
@56ªz¡«(YM¬
2/ì@578"#DE785T@2
®¯A5T@7~94@9&B6íî
26ïfghijkl76ªzðñ[ò ó6ôgVWõö6fg."Á2÷y526 VWÌø&ç2ùx456fghi26 úfghijkl26F9"#1û2 5"#lüf2567ý"#
Õþÿ021223$Ù536I*64 ("#lüf56294M72
çl28gA599B785@¶
4&%501r26fghijkl2$%
fghi2345(®¯2¶45Bq
ß'53(%9o6VW¼z»½ àáâãäz1qçv 2A5@4 94@¶45~,M785012Ä 5DE®¯$%5@SA59778 5@(q76:N6qï944 4'%2B876fghi2345ªz
¡«YM¬2/ì@A5"#
DE®¯2¶45Bqß53(
%9o6VW¼z»½àáâãäºz 1qçv 2A5@494@¶45
~,M78501287A5B@4r
~785@56W&®¯2¶4
¼zvwÌ613VWjÄ2ÕÖ)6 ªz2>ªz¡«(YM¬
2/ì@5¼zvw@951 Þÿ|ʽ¹ºzMN2*45
0123456789 91 !"#$
#%&'()*+#$#%&',-./01 2&3456719(/.
8&'98:0#$#%1&3;<
=>?6@7#$#%1ABC0D2 E>1FG6?2FG0HIJK 1LD19M3?8N6O1FG0HI
?2PQRSTU?6719.
1LD19M8N01VWXYZ [\B6]93456719T&'^
_@`2F3945_@56E a:0bI9MTc_d-_0D 2ef1ghiDjk66#$#
%&'1ABC0D2E>1JK0FG6l
&3?6m9nFop719 ( /.6q?Ea0rsRt0I6u 2O1Rt;<0Dvwx34 y52190z1L9M1HIo{
|)}1~?2781
6 @56y5.
11
8N10rsRt17 8?2169_-~
1_11kN6?2 _-~6.10
2 ! ¡¢09£¤71y¥f¦:
W09£¤716T(!/0f§¨
2 ! ¢071©2071 662 ! ¡¢116 2>ª«¬\90®¯6P°:±²09£
¤³´ª«1µ910¶D
780T·¸0¹R456º»I
¼ª«½012¾Rt-01 9¿À?2I¼ª«Áª«ÂÃÁ
*Ä_@¨Å011Æ Ç.EC¾RtÈs1Rt 64y5601 É
2! ¡Å1ÊË0D2¨Å6I¼ ª«Ì012¾RtÈs6ÍÎ2(Ï/1Ð
>0ÉRÑÒÓrÔ1tK0Õu2
Ö×6ØÙ4526JK012ÚÐ>
452_@8N1-Û>G1W F0I2\@ÜÝ»0ÊË69 7AB@5.?66u2É2! ¡
Å1ÊËÞ6 0u6ßÉ
2 àà1Ð>02>ÉRÌ0Õu6 ØÙ09£2᪫?609 âãr sRt09£É2 ! ¡Å0
1-âäå1Q6jk9 1ABC6®¯.
1m0D28&'Í ¡ãrsR t1Eæ6kç10T789T(è Ï/¬é;0IH781æR6 ã rsRt0Têë455@1rsRt1 8ìÉí°½0îï?2)0ª«ð 1zñ0Z ¡ãrsRt1¹R;<0Õu 6ØÙ0Á6 ãrsRt( ¡ã rsRt1-òp89æRóô./1¹ R;<0Õu6ØÙ0Á0Ä
2 ! ¡¢ ¡Åõ>1ÍIHª
«ð1ö÷0TøùÂÁ(èÏ/6³
´9Ú0HI71?2O1ú Á1ûÁ0D¨Å1Ð>01
697116ÉI 9.Ú&3?2.O?2O1
?2Í8N012ª«ð1ö÷½9 M5ü ¡ãrsRt1Eæ780T ÉÈs1Eæ6¾Rt9ýþ¨ÿ?c 711¬é;000 ãrsR t64526 109£¤
½9M5üÉÈs11æ600Rt 452JK0I6)01-JK 11012¨09£¤âäåQ
6j21?234ùV@5271 4519Ü50?27¨09
£¤âäå1C20TÉ2! ¡Å1Ð
>0169?
c7u20z156:C20T
2 !¡¢¡Å1Ð>01
678@57145.Ú
?2.2 !¡¢¡ÅÉ2!
9 ´2´ Å
01234567893 014 !"4
#$%&'(4)*+ 4 ,-./4012394$&54 763&7879:976;7<=
4>?6@AB6C@4DEF G76 44HE&IJK4L 6,- 3M NOP4QE&RK76S<7 T4787UV3WX;
Y Z[\]^_`
abC=cdefgchhijklmnopqrs tuvwxyz{|}~
3?;4
CC3?;
.4F 7¡¢
+£¢+£3?;q{0g¤¥4
¦§¨© 4§¥4ª«¬l®E&
¤¥¦§¨© ¯V&,Q,;
C=4°
± ²³V%4´µ7¶·¸¹º¸¹º
»¼½¾¿7¸À¼Á
CÂ4Ãľ¿Åuv{wx{z1 }ÆÇÈ%¶·¸¹º¸¹ºÉÊËÌÍΠϽ¾¿chhËÌÍÎÏ,-
C4ÃÐÑ4ÒÓ 335chhËÌÍÎÏ}<¾
¿uv{{xfz1}Ô7Õ}<
;chh3?;34Ö
×F ØÙ4ÚÛÜJ5&Ý E<=ÜJÝEÓchhËÌÍÎÏ 4Þß<=ÜJÝE.4Þß4àKáâ;
ã C®E&qäåC
chh7æ4C,-V¯
æC4ØÙ4chh4ç èØÙÜJ&RKé4#$4ÒÓ3K7 ê3F ëìí6Óî6-6 ë4ï:chh3chh4ðEØÙ3 4ÜJ5&ÝEÚÛÜJÝE4Ö×F
CÝEC7chh4EñÚ
ÛÜJòó<=ÜJòó;uv{wxôzõ}
ö¢4Cq÷04øqøùú qûüýSðEØÙ34ÜJ5
&þòòó;EñÜJÿ½0Pÿù ú½12ÿ4346Óî6-6;²
³7chhËÌÍÎÏ,-<=ÜJÝE .4Þß4ÐÅÒÓ5F chh4
P67Ø8&9ÜJ87 ðE&3P 9C4 Ø8&èÜJ8üÞ34Ø8 çèüÞçè7¶
çè5&¢ØP4{ !{"÷
çèÐѧ#:${{{% { !÷õww&3Eñ
1çèÅf!÷ww&;<=ÜJòó 5üÞ4Ø8'CùúIJ5&
(P4¥3F 1çèÅf!÷ww&3Eñ - ;ä)&ï:7<=
31çèÅ4(P* 7
<=Ø8+,«35?;;
- ²³7<=ÜJÝE.4Þß4àKá â.²³4uv{{xôzuv{x ôz<=ÜJÝEüýK²³
>¶çè4Ø8/014chh 23&ú¶çè4Ø8'C ùúIJ5&(P4¥3F <=ÜJò óEñ-1çèVÅf!÷ww&4«4 4chh34M;
5 ²³7uv{{xôz4T¬
<= 4§¥ùú6x7Échh3 4M<=Ø8+,«4'¥4¢Ø8'(
3F ª«L9Fª«4¥¬F ¡
49E/4Fuv{xôz4T¬
5:x7Échh34M<=Ø8+
,«4'¥4¢Ø8'(3F L9F ª«4¥¬F 9E/4F;
; ²³7²³4uv{{xôzuv {xôz4:¡* <=!"
ùú>¤/¬¡4?@TE:AÇ4 F²³uv{xôz* F!
"4#$BF!"&RK9C6é4 DAÇ4F;
"{
uvwx74EF³G¡C=*
012345
6 789
!"#$%&'()*9(+ &+, -&./0 1
2 3456789:;<=9>;
?@ABC;DE#FGH -&I(
JK;LMNOH P;&Q9 1 R !"/STU:V
W;XYZ<[+(JK#\]^H_`&' (;DE#FGH -&./0a+&bcd efH . .ghijkl;mn3;
XYZopqrsW;t8uvwxyuvz;
{v|t8uvwxyuvqrhimn 3;XYZopz;{v|.}E&+,;/g qrB~
#PI(STU:VW;XYZ<
[+(T;DE#FGH -&./0J K;LMNOH P;&+,-&./0 1
>,H &STU:VW.)M'
"+(
!"#PI(!";345 678&] ;.h/g34567 8h &+,0/g 1
0 5
<;='345 678/7B^
8H }E./g P
;w345678
;)M4;8 ')M4.
¡¢£/g 345678¤3456 78¥#¦H §¨[+(>;)M4
hH ©"0>;<;='ª;
«H <¬[+(©®¯#'&0
>;<;='°¬©; ± H -²(+ 1
B~³<´µ¶+!·'()M'
;345678ih
¸.¹ºP;/g>;)M4;
$%¤g +)M78;56$%¥.»¼&
aIP;/g 1STU:VW)M' 78#H -
&./0 ;½¨/gI(¾¿;;
)M4hÀ¢Á¡¡£/g
345678h &ef'bcd 78;)M4³<´µ¶I(´µ# âÄÁBÅ;¨/
g Æ¢Á¡¡£/g &ef'.
1Ç>;)M4#À¢Á¡¡£/g &' (ÈɤÊËÌÍÎÏÁÐÑ¡ª1Ç¥#
Ò'345678ihH &12' 1a[345 678;ÓÔ|H ÕÖר;u Ù{ÚÛih'>;ÓÔ¡
&9(+ .ÜÝBCÞ;
®ß34H P;/a+.&à´
µ.}E/g &'(P>;²;á§.â Ï9(+ ºÃ/aãä!å>;
âæ.çaP;/gI(³<´µ|
;èéa§¨/aôµI(êë7B
#JH -&PTì}E/g ²5 6#7² -&I(íîÅ#H -&
-&.¨¯&Q9 ï&'(è3 45678;!"&'(8²rP;&9 (+ 1
6 345678;18
B1ÇÝ3456789:;<
[+(JK#\]^H_`&'(DEH -&
#>;Bðñò&H ï&'Ý34567 8;?@ABC;DE.FG/0 ï$
%#PI(3478qóq#1ôH ¤õ ëÝðjöï&+,1¥&+,bcd;ef
#÷'(+ 1-;ø"0STU:VW ùúa+,/g . /BC;DE.FG/0 qóq
;78[+(û.üý'(+ 1
>'(B1Ç;
BC;DE&Ýè8;#
+(¤þÿ¥hijkl;mn3/XYZ op#+(º {v|'sW#' (hi<0;12/g XYZ0ü's
Ä 345678699867
0123456789 8 !"#$1
%&4'&()*+,-./0 123.!#41%&56676889 6:(%;<=1>[email protected]
@.A./01F$GE96:(-
@A./E0H1IJKLM$N 1OP1QRSTUV3A1WR@
XY
%&4'&()*1$N1OPZ012 34567+,./[\]./^918 -.-X_#)*.`1$N1 OPab./0Rcdefgh1 cdefg1ij8kER918- .-X_Z01234567+, ./23.!lV.Emno1)*
Kh1cdefg8<7p(./qr.
MB)*osmEt>`1+uv
!wxy8z{|8L0K}~+
uv8!K1)*T23456 7OP-qrA01./
[$g1 Y^Y1.!
1IJ8AvX
EmOP!.!EmF
$GEOPab./AK
-/A1WRY%&4'&()*#)
*!Z012345678<7p(-1 A1.Mx40123456 7?@ KZ012345678¡¢x y8`1£1234567¤1<7p(B.¥
K%&4'&()*1$N1OP01
!.!E0WRY-E¦no1)
*X_Z01234567¤1§¨1<7 p(©Kcdefgª«1¬P E8-E0®XY
$¯°!x±¯²=³´1LM%&4 '&()*!µ)*8¶·+¸#
K¹ºXK0»~K0%&4 '&()*1¼½¾¿XK03.!E 01..01»~XÀÁ¶!
x40z{|Ã3Äqr8
Å©K#)*.%&4'&()*1ÆÇ 1ÈÉÊÆÇËÀÌ1Í,K#)
*MÎÏÐÑÒÓÓÔÕÖK%&4'&
()*+,·¹×-A1ØÙ XY?ÚÆ8L0K!-.8x
40!)*¥Û234567¹
KLMÚÆX#)*1Ê.Acdefg
?@h1cdefg8<7p(./1.M Ü0AEm#)*1Ê.lVEOPab./
YKz{|8Ý0)*Þ
ßK¹¹ºÚÆ8L3#)*à 1¹ºáâ8ã18!äåM$¯
°8L0KÁæFç89èékEX
!.Y
$¯°!%&4'&()*+,·1$N1 OP!ê?01ë. 1ÀÁ»~ì~
-A1.M¼½v1E0íîEïð8¸
0K1Àñ¯°01./Yò.
$óô. !%&4'&()*#)*
.!$N1OPõE0H1IJö÷
K0x40á©m%&4'&(
)*#)*1OP8øëÇ0.
1?ÜäùYz{|[0ú.!
À{|01Y^!~1zûG89M üýþ3@XÿOGÞK1OPG0ð 1C1ûG-2·34.XY
K{|Ã3ïðµ5Ð617¾ 8~ïð19QR1.!EmFÌ A¥ò12345671Q RK%&4'&()*!§17¾8~ï ð.[Z01)*K!0^"ÿO GÞK1OPG0ð.IJ- A./1.!E0?XY%&4 '&()*µ)*.!$N1OPõE0 01WRS!ú4F$µµµ[
1ïð!ßïð1¹1
¯~^8L3"Þ.!OPab./E0 A18-IJ01.ò1 18@X-K%&4'&()*
1Þ1ïðã1/E
@AT!%&4'&()*Þ.QRK
¿ÑÓ1ó À8¸0K
01234563789 3 !"3#
$%&'(!")*+,-./0312 345,678.9:2;<=
>?@?ABC356378DEF3G 82;<HIJKL3MN,OP<D#
$%&'(!"31L,Q<JRSTUV W1X,YZ[8H\]^3#$%&
'(!")*+_<,`abc<d3 678<=
e #$%&'(!"3fg3hijk,lmn
<H
opqrstuVWvwxyz{|}~
1X 3D4%&'(,5.Z
n< +Dd3c D\H5!",4
3[835>?@?ABC
Z,83&$Dx~
,<4. ¡¢£x¤¤¥3¦L3§Z K¨©ª«¬ Z3®Zz¯D}~z L¨\8.<,dHH7\G5!"°±
2d²$xxx³´x¤´yµ~~d3¶$3&
$·¸4.¹º»¼n<K¨<
d32;½#$%&'(!"3fg3hij k¾4¿3Àn<9i3ÁÂ4.<=5 1X3#$%&'(!"31L,Ã
D#$%&'(!"fg3hiÄÅ8 DÆÇ.<IJ2;½3ÁÂ
È2;<678<=
Éʵ}zËÌÍ3 ¡¢£x¤¤¥!"3
&$D#$2;.dÎxÏÐÑ3+RE S5k,d3Î}ÏÐÑ3ÒÓ3Ô+
,SÕÖר,ÙÓ[8<d3ÚÛΤÏI Ð3ÜÝÞßà3¨,4d3á,- .#$%&'(!"H\â¿iL¨.
Dã¡3¦L,ä.EFÎxÏ 4ΤÏåæ[8.<=
3È,-.opqÉʵ}z3*) ¡¢ËÌDEFÎ}ÏÚÛΤÏ,-Ö 43çèDÔG4dé2H\
3!"D8,)*n<H H31L_
.êDë¿8ìín<·î04.
8\3fïåæ49d32;
PÉʵðz3 ¡¢ËÌDEFÎxÏ, -Ö43çèDÔG4dé2¿êd ë#$%&'(!"®Zz¯3ñ d3Dë¿3òóDôõ2;<Dö÷
[8øâ49d32;K¨E2 435ùSTYZn<,ú3 opû,×`abc+3ü ýj,-.þÿE30¯1¿¨2;
½EF2ËÌ ¡¢£x¤¤¥3563h ijkD3ÐþÿE3+3r4ö÷4 opE%&'(,5.Zn< 3
+3d3,-.56òó7Å n<È,;<S5ró819 n<d3294.¶$3&$
·¸4.¹º»¼n<K¨\8 à4=8,4.UVW\12 4.Drs8\3¦LDøâ[
8,4#$%&'(!",)*
n<HH12n<,*.ÐÑ3+
RES5k,2;½IÐ3ÜÝß à3¨4d32;½ë¯P¨
.4d32;< *)
!"3&$12n<E2;c.ö÷
nÖIý2Ö2;<=91 4.ä½¶$3&$·¸4.¹º»
¼n<ÅKn<d3.<=
#$%&'(!"fg3hiH\n85 1X3\H,3hijk3À4 .<c5=P53>?@?A BCZ3%&'(Dr&ýj,*<
n8#$%&'(!"fg3hi3\
GZ3r4,dn<=n7
©ª«¬ Z3®Zz¯D}~zL¨\
8.<,dHH7\G5!"°±2d²
$xxx³´x¤´yµ~~d3¶$3&$·
¸4.¹º»¼n<3Ð3Ðw
§Ì,n<3Ðþÿ3Ud
2S5kjk,\4.d*d3 öc\8=4H4 p03 ¡¢2x~
!µ "#$×#0%×#$&'()£xµ*
01234567895 !"#$
5%&'()4*+,-./01 234567*89:;<=(>?
@AB)4%CDE1-F GH1I 4IJ/KLMNOPQR23467 STU67"#(VWXYZ[\]^
*U5_`a889bc*NOdeRf
"g67 hijkbc4E(V T)441I-.Hlgf
*IH4Imn. 0(o\p-*
q%IH\:r9s894tu vDwEx+,-.yuz{(|}
~a8hijkbcL@u m5nID-Tm5/l)-)"
\ 3"\tu)
%()44E0E1/W4
"@A)4.HI%
Bm5456)4I-T/E1H
m%DE64(M"
6¡¢%£¤1(V¥¦%§h ijkbc4J()4 a8hijkb cu¨©ElJª%«©#*m uH14¬_4 ®¯°
±D(²³´µ³¶¥¦·¸¹Usº
»¼W%½¾4(¿ svª*
%Bm5I4¬_/
À svªÁi
svª*¡¢Ã5¡¢%£¤1ÄÅ :m5ÆÇÈDbc456ÉÊmbcS5 vË-. ÌÍ:Î5I-.
ÏÐ4 ÑÒ§ÓÔbc§ÕÖ
פØBi8vD%ÙÚL uXÛP^ÜsvªÝ*a8hijkbc gfX89:;<9ÞxK©
$5^ßà(u45689mÝn%á
I-./svª*Ñhijkbc¸â ãA1sº»¼äå-Tæç%IH a8hibcuu%vD()4Ülv D5*\:r9s89-.
H1 èéê 1ëØBE1I
-.H1 ìí04ëØBE1I-.
mÙ45H1)4%î(ï9m5) 4XÛð^%vñE o\>?4m) 4amxm5a8hijkbcvDS T89mò#vË%ñE1I4Ái-T XÛe^/
óôõö÷øÛQùúûüýþ¶ÿ012345¯°
6789RÛ9d9^
n
3Ûsõí8*i31m5 I-.u/
Ñ#eeóD#
i%D-Tu/
Ü"¸51D# !"i9#
##4Ò$#45Lu/
%sõ&'()Ø*&'+¼:.u/
,sõ&'()Ø*-D./*01u/
23456*7G3_5u/
8ð 6789Rf9:;!"õS5