taxation cases number-2
-
Upload
kim-david-obejas -
Category
Documents
-
view
2 -
download
0
description
Transcript of taxation cases number-2
-
c
u
@p ! "#@$%@%& " 'c
&(! ()*$+%+,c'-.'/'012'3"#!33&&4$4! (!! (&
54)! (3
54!6! (3*$+7+,454!#! (3
'804*$++,9&3! (:
&(! (:*$++,4& ! (:*$+;!+,!&6)3 '*$++,&"! ("
54!6! ( c
94$
&(! ()>@%& " *));) ,4'?''
4$4'-.'/'0@& ! ( *36;3#,
c@$ ! "#A
8/c.c
c'''44
$36B'(# 3"(:3"#!33&&4! (!! (&4
/
@'
-
'+''+-.'/'04$''
@44'$
'%'4
-
4
@$%*%'%%!##c%(: D! ")E,>4'4'4
2c'4''4
@44&"! ("
@
-
*@$'4*@,c*!#:c%3) D! "3E,;
'@$%'4
-
@4%& ! :#*4
4"! :#,!!3##3#'94;$'%!! 3:5#6! 3 @44& ! 3:5#6! 3 ,@4%'&! :&44
%& ! :#49
-
'$;4
@9
%& ! :#'''4$4;44"! :#*44
,.4"! :#5(! :#*44'
5:! :#
-
c
@/c
'!"(
&
&u
%
7c'$44$44$49'%'! ! "
&%
#*%,%;
Fc):#"#4@%3&!!@C
+8/c.ccc@%%'4?'4c%F@%+
)
)#+,*
@@%C
4@$
4$8'@$
@
*!"(;!" 7c,9
.4! 6DEDE
.4 ! 6'4###! :":)" (( 4$$'$'4$54!! ":#!! ":*&6)&637c,
&&! 6D9E! 6*& :;#!!7c,DE
-
.4 ! 3DEDE.7H&&! )*#)67c,
DE4?*!6,4DE?'4
DcE
HD9E/ ! 3
@@%'?''DE'D9E
.7HDED9E
- >4
-
'4*!"6,;4@$4+
!6
!"6444DE494$4+
%#'
!)
c444
9'$
-
'4'+c.+C
!(
+#! 6c
-
c
.c@
% ' 4#+#56#0
778c
9u3
@c>'%#!&666c4#&66!+8>c+>%;Fc#33"!'@$%'c@%)::">?
8>'4%c7'7c*7c,14c*c,'$4
@C
!(! ""7c*7c,4$$4! ")
":)) "(!>C
K@$%%
4@$.%c;);! ");"";66!!#6"#"!#3)66
4.%c;);! ");"";66!!#!#66666
-
"! !c@$%*@%,
$@>@%)::"
@@%>?!:! )'44*#6,;4>
54&)! !47c%c7'44+
'&*,c!#!c+
#
@ pp#p%&
)
$4
c/'"! !44'4
3
@p$>44'
$44
cc+
Lc>4#&66!
/''C
@//c%70c@%cc.F@/%@@/%0@@c27-@/*@/,%2@c%701700F.@/7c%@%0..8%@/.%0.@/c@c@/2@%@%/@@2@@/%%0%70
-
@@//c%70c@@%@%
@//c%70c@%cc0%cF@/%@@/%0.@/c@@.@/275@%00F.-@%=%@/%0F7.%0%[email protected].%02c.@/@@c@@@2@@/%%0.c@/%0@@c.@//..@/%2@c%701700F7c%@%0..@@//c%70c@@%8@/@/c@-*#6,%-.cc@@/c.
@
$4'4'c$4?@$%
8
%
4$
84$4'$
@4$4444J
-
DE
''H
4 pp#p%&
!##'
!)C
+
44!!3##3#''
4
44@
4'''>4DE
4L4$4+
@
44'4@
?'44
>DE+
!3
@'$
4'4%c7'7c
@'c4'44'>/
''
c*c,(
%4c%")&)(H7c
'4>
-
H'$4$4
@$44$
55-**-#00/05)-*"(",)0-:#0#10#*#,,-;#$4'
44
!:
%
-
' $!"0
&7c
u
c)3cc*c,
&)&66)
!
%*%,
'
4c'*,'
'
74%4
&
$
4! :%!&! ((:") )"'44&&"ccc!&; 44
@c$
@c''4'
8'@%4%.pp/#
!!C
8;
DE4'4>@%44D%E7444
$4$?$4
@c'
-
@
'4$4L4$$*)((*,,#,)#/+,,)#(?0"(#*0#."(,-*0@"0-*10"#+#?)-+),)#**#**5#,-*6*#,)#0?-*#,)#/05((#,,#0/#5,)#,-+#/**#**5#,*)((6#;-*,
!&
&&"c
$4'@&&"ccc!&; #!)'C
#!)./0pJ@
44H)#(#,,#0/#5+((-./015#,/,)#,A1#0B*#/-+-#+,A0,A#**)((*,,#,)#/+,*,)#(?0"(#*0#."(,-*0@"0-*10"#+#?)-+),)#**#**5#,-*6*#,)#0?-*#,)#/05((#,,#0/#5**#**5#,,-+#*)((6#;-@
$444'44$$$*,
''$4''$'@OP'44
-
!:
>'4
!(
4''
@%3"&"@$%*@%,@c*c,4
c
c%')! @%L.@%
c'@%
3@%
L4''???
:@@%L
C
7''cL4%'4DEc444
44(
2%@%
L%4'&6)*,
"! (
- c*c,%L''4
-
'$
!:
@'L?$$$p2'$44'%$'4
'@
$'
!(
$44''p"4'''
!"@
4?
!
2
'4
'! (c
4
$! :c@%%!3! ! (c4&6)*,4''! :
$4&6)*,! (c
'&6)*,%
'
'&6)*,8
$''4
&6
H4>'4
4>'?''44
4
4
&!@
'%4! (c4/>'
-
c
@/c
' % #1,#56#0
444-*"6*,-,",-/!F-)-*+1+-,*A#+",0/,)#*,,#/!
u
7>'
&).4!
%&(%!! %;Fc#)!3:@$%@%) 3:+5.4$5%'c+@$9
4c''5%'
@44'@!3
+%
45%'& 6)K>'4>5&(! 6'.0%'/'$%&!! "6'''55-.$
+'%'&&! 6c'@*c@,>7!# >;&33)49c%'#6! 6()(*
+#! 6$'$!:(:)#&66
-
')#"6)6#"'44H47c
$!:(:)#&664$
+)! !%'
;
-
4$3#"36 36
! 6+
&
&).4! %'c
@$%
-
c'
4C
+&)";
+*,@
$
-
@4$3#"36 36! ! !
:
@444$4
?&3B'&)"%*#,@$@4
$'3#"36 364;!#):&(#(&) @$44$?4*&6B,
44@4@$%;
+4
$
3#"36 36
$ c&6B
$ @!!1&1!&
*!!16)1 !!&1! 1 !,
S!#):&()+(
4$4
@@$%44&666666'4@444'4'4
c'
4444$44'@$
-
c
%%'"."*,
&84
49u3
@%!)&666%
!'
@$%*7>
9$! "3,9%'&!&6664'
@C
'7>*7,54! "[email protected]>@*.7@,'4
54!5#6! "3%'
&/
54! ! )@$%9'4
#
%')! 3@$%9
)
%%!)&666@%
3@
-
444
@.7@5#6! "3'7@'4$'54!! "34
;44.7@9.%?c%!3! ":T):*,c! ((*
,J
J*,$J4?$$'''
-
7@4'$54!! "3%'44$'@*9,.7@4$'@.7@'4@'5#6! "3
$
.7@$'5#6! "3H+
4'H+*0.@$(#"#:,
c'
.7@
5#6! "3$4444%'@4("
$&))cc'&N
%.7@4'''
!6
'@$%%T("
- .445#6&666#!&666!&666.'T("@$
-
8/c.c>()(*
cc
141/
?
c
$%!"0
&84*C4
49u
@p! ! )%'@$%:3&3 66$
@'
@%%*7,>4'H$'
-
?'44@T0c
+4$+7'
$I
@@$%'4%!3! ":4'$%!)! ""
'%!3! ""
%'4@%C
8/c.cDE4c.2:3&3 66'$%4! "3
cc
4%C
'
8'9'4$@$$
$?'*c@=&63c%!"),@;4
'?
$*c%%$0Fc"3 3:,@+4+>;4$4!34*%!3,'4'?%!3'
'$4+4+*%c%%&6)c% 3(,
7?%&! "3$
?4%!3! ":*"6c,@4$
%!3! ":
49$4
-
'''%/
;4%&! ")?44$'Tc
8'
@444'4#%5#p
%?'
4
-
.4#
p#p
$
C
"p"pp"ppp"2pp%!:! ")4%!:! ":@!6! "3'@%54&! ":7;4'4'& &DE
';4%@=:": (6U4@$4#&!?
) *,cA
T 4$
*,"&A*!,#A@
$4@4?
T(6*,A
T(6*,%pA@
-
c
7%
$%;#56#0
F!&&4&&
`!,
@`!`pp,
u
@
@$%5!"! :6%'! :6@%3")'>?9$'c
@C
.4:! :3c'+.45FF1.c#6!7'V+4@$%%c;3)!:;33136!:"(#66$4! 36!3! 3:!)! 3:%5F''
4;;.45F>'
.45F'%&667.)
44
%5F%G44!:"(#6644'4%c;3)!:;33;36K4>'
%%5F4C
4'42
c@$%p""&pABCD
"="pA6>CD*0
#! 3:,
-
&:! 3:
84
#! 3:$''444c@!! 3"@$%@
& ! 3"
!! 3"+cc@$%@$+''
$@%!6! 3:''C
%@/?>?'H
'
4
4*#6,49&:! 3:4'4!!c%!!&3@
7@/?9@'
@'#6;44"c%!!&3*,4
&:! 3:4'*,
&:! 3:
%4
4
&:! 3:4'
444'4%5
-
F
4;;4
4
%5F#6! 3(4'
4;;''&:! 3:%5F$4! 3&%5F90'
9
#%
4.
4
4F%5F
84;;%5F7''%5F4+
494*&3B,
+*0
#! 3:,/4%9
#! 3:I
@
-
44749'A
4
4#6:c4;
$4$4'$
44;$4@4
;$4
@
9
4$'''*%!!,444"'*%!!,%$4;'$44c
$'$'
44'$4
-
c
7%
'%'#60"0
!&&8&&
/
`!,
`!`pp, 1p.pp",!
&u3
.@$%*@%)!",'>?$%5FKF
!)! 3:4$!&&")66$'4! 36'4c'4$! 36
%'&"! 3:?9#! 3:>!&&")66*>;:)# :#,44'
&:! 3:
-
@49*,c@$%4
(c%!!&3!
C
(pA@@$%$$?4C
*!,/pp#p&p
0#
"1#@*,
%!!%C
!!F"
Gp
H"pp"p"pp#447%%"
%&
""ppp*,
!)! 3:94'
-
@c%!!&3''*!!,
$4'c@$%"&.
!!4
$4F@$%#6:@$$4&'48
44$44>'c>'
-
#6 "pp&H%p#"p"pp'47c4$4'44444$?4$
$$$$$$$$$
%"p#p&
pp"&p'44
$4*,
')(c%'F;!"&'C
%"44$?4$&""pp9:70#&p&p""p#*,
%;4
@
&:4'4'>@'
9%c*!6)#!)@33FHD!#E&&)#,4
$4%:! 334'
-
c
.c@
"."*, $
-)-*//-+-(+1+-,*#;#"#4-*,0-+,//-+#0/#;#"#4-*,0-+,%DG,-E7Fc
u
@!>
%'!&66#&
%*%,%;Fc:)("&.4 &66)4'
#
!!! F-4F$! (-9
%c6) *>,
7c*7c,
)
$4''?'
4
3%
&&
c*c,C
&& p"%& "#"p'444$'4'444
44'$44
'44@'4$4
4*"+)*"-,010+##-.*)((6#/-(#/,#0,)##A1-0,-/,?DE#0*/05,)#,#/15#,/,)#,A01#(,0#.0(#**/*"1#0;#-.+"*#,),50-*#/,#015#,C@44$4444*,
@@%?%!)! "@'
!#
@$%!#C
%!#8>44'#0*0#/,)0##)"0#*-A,/-;#*#+)@44@44;'
-
'4444
44
'4$*,
@'@%;4&& c'?C
#!ArF#0
-
&(pA%'4'4
%'>&($'4'
#&@
4"
%! "(((
%4>44'@
-
?
c
44
*%%I% $'!"# $
4444
4
9u3
7'%'*,1%@$*%@,'H;
$7c'1%@'H;
&:6#6):666#8
147c&6%! )c@%>@%3!6&%'+H;%@+4@%c*,1&:6#6):666'%@
-
*7,E;[email protected]@@[email protected];c%@F@%0-
@/2c@.%%0cc%..cF@/%@@@c.%0@27@2..@.%02c@27@/@.%@%c@@%.%@%0.@
@/2c@.%%0ccc20F@/%@@/52%00%8%.07-@/cc@c@/52%00%8%.08@/@8*&,-%c.c@/.0F.@/%@c@2c
@/2c@.%%0cc@ccF@%@%008@/c;F.@/%.c@@c@c@%@%0
"
!
Fc!)"(:#Fc!)!!6)$1%@'H;$
-
%''cc)3cc>Fc!)"(:#'
'J
%
8/@/cc@@/2c@.%%0cc/0F@/%@@@c90%7%cc2cc2cF20%@&;""%#;"".c.%02c@@DpE@/(6B@/c/0.cQc;c%@F@%0-%.c.%02c@@%70/@/.%@2%07%.c@/@%@0%
7
8/@/cc@@/2c@.%%0cc.F@/%@@/c7%@Fc%@@@[email protected]@c%0
@'4?
Fc!)!!6)!)"(:#c)&66:4@'''>4C*!,%@1@*&,44cc'&;""'
-
*,%"&J@
$&64'?
'$
4''7c@?! "!$4%!3! "&c%!6! " # &*Fc"3 3:,;4
'?
$/%!3! ")
'%c%4& ! "#>4'
;
%c%@$%'%!#! ")
4
''$
%c%94
';49?4
%c%@+4+%c%9$44'?%!3! "&
#%5#p
!3
$
J
%;$
ppp4'
-
#0% %%#`%##01#,'# .# 0/ %'% +#%%'#0`0+ 0# 0 %1'/'8'44.'''
44*0IB(
(#c%!:&D! (:,4$44'@'$4
>*1#)" #!D! &!E@! .)(&) !
"!#c%)) D! :3E,
@'
44& &*,c@$4")"3*:",":*(6,"(*: ,U4@$4#&!*&,>'>%@$H
$$$$
@'
- 4
-
3!6&'J
@>?4%@$1c%@*7c.&33&,D$+79E44
7c''
''978'Hc
9H
%''*@:/' ! ),%
$'484
''''
4D'%@
-
44
! "(;4*! 6! &,''7Q%$
-
4
7
%@
'$'4/$''4%@!6B%@
&)$'
H&3'
4$4'4.4
4$'H4$$
4'$'H$@$! ((?6B%@''1%@H;%%c/0/
@4''H;$;7;'H;Q%;''$'H44'>'49''4'1*7,G
*#,@>''$;$$4*(6B,
@
%4$$(6B
'$4$;$%*c%(")),''@
*),'1*7,@
*3,@$%(($&&:>! "('c%(&&(>7%! &
@@$! (&(
''$?6B%@
@&cc'&;""H;$$;7;'1%@4H;'$'Q%$'H
(!$
-
@$4;''$
$?
$'7c!: 7> :6'7>$$$$
@
-
%4'$
'@'41@$'
C
$$$$
+#4H;'
+,4H;'
+,'4'4'
+,'
+)'
+,'4';$
-
4@%!; 3J
4?4'
'''1'#*,c!#6c.F'AII6KD"c%!!&3C
!@44C
*,4''''41$@*,%
'
4>'$@
'14
44c#&c
&@4>''
>44%''
4;>44
4>4
4%0>'44''
@%)"#!)"3 ) ))##
3!6)'@%
'
#
#3
'%@H;'7H4'
-
'
7c44'
'
'
%++
>'44
4''
@444%@4
#:
%'''4
-
44%%@4
$$$$
@4?';''4'>'>p%$
'8';>J4
4449
@?
$4@%4%@2&!cc'3;"(4%@%@
$$$$
8@%'444?1
44''44@%44
9
@4%@(77($4%@44
%9%@p(77(45
4'9%@4
#(
%Fc!)!!6)'
%@H;
- %@H;
-
;'@'4'%'4
$49%@/'4'
'
'4+
@F9++'9F$+
$
-
+@$4'%@$7c$$$
4
-
%''44
?'4!c#(cJ
@!,pJ8
>'''44?''
'4''4C
*,.>$''4''4''44'@
*,4'
4
8''44'
'$
?4
4
Fc!)"(:#
?4;'1'@%4'+DE4$''>;'
44
'DE>'DpE%%cD/0/EH;+
))@@%
'4c
):&654! "4
@%@%3& :'1%@$@%
8$'
)"
-
@@%';'4444
4'@%%'4%'c&654! "@%3& :'1%@H;'$@>45@@%>4
$
-
'4+>
3&
>4'
cc'#;""@%!; 34944
-
!0p
c
%!"0
&8
C&u
@c
%
&&! #
c'@$%
$$C
8.%00@/.cFF@@$%4&6! #54&6! #4%..c
cc%
@@$%C
8/c.c91$$! "3
3& () 34'4'4@! ":'
)6((: >>4'4@>
cc
@
7>*7,>'4'H!)!& :6&66$44
7'47@
7c'$&"&( 336! "3)6((: ! ":
%'(! "(
-
)#6 C+7>c+
@49$! "3! ":@$%C
! "3! ":
AAAAAA
*0,*&3#!(&""66,*!)!& :6&66,
@$00
U4$
436!: 3)66A
@$8&"&( 336)6((:
AAAAAAAAAAAAAAA
$@$43& () 36)6((:
SSSSSSSSSSSSSSSSSSSSSSSSSSSS
@%979! "3
$3& () 3%4
4&6! #@%'1$! "3;":$
-
4
*!6,
$
8%4'@%79)6((: $! ":
$! "(7$;'
4
4
-
@
%=c20@
F.c@
/.0F.@
/.%0%52
@
@
c@
2c
@C%c
"3%":cC
$$$$$$$$$
@''4(cc'!6;((@
$$$$$$$$$
$$44$@$%;44& && 3c'?'$
4'4$& && 3@$
c'4
-
'
@$%'$
4%44744;$
$447c$$
":
@$!644''4*%!!)),
*,
'''4?$4'1101p%&
''4c?
$4%7;7
''
4>?
$4
&):c$4
C
&):0p"H%44''
'4
''4'
?
$4$'C
,$444
-
@%!"! ""4$49
%4?
49$'4c(;"3';44
7+$+@4'
H4
'
-
8%'cc(;"3''44$4
'4
'4
%&.%#(;!44
%)66#.%4'
$'4.%#(;!$4@4%)66#.%#(;!4'4%'c4%'
'4
/'
44'
44'
'
.
4>'
%%
4c(;"34%'c4! ((c'4$/''
>'c''c(;"34
;47c'%'8'@'$44$
$!644'44%'c
'
$4$'
;4''44c;
-
'?@$%
c9
$c@$%*4,
c(;"34c44$*4c,
''
%"'H?
4'''447?4'%;
$4'?.
'>''4'F
$;4
'4c
4c(;"344c04
44$p2'$4
'
%4'@%94')6((: *$! ":,7$! "(
: ! ((c*(:
! (c,4$
-
cc
1!1pp
c
@/c
$%'%+,6#0$
&8
&u
@
!*,$8'@$c'*7ccc'!#;(",C
! (
.
-
& ""& &
%!3! "6>$4#!! ( *$+C,'
()"3) !:66$:&3(("666'$8'@$4'H49*$G+;!G;&+,@$4
>! ( $''(( :"!!664#!! ( *$+;#+G+;)+,
.4#!! "6>9$*$++,%!3! "!((6(!( 666$$*,! "6'!!3#&"3366*$+7;!+G+7;&+,H@$4>9
4! "64
4'
$*$+7;#+,
#!! "!>
&(6!:63:& ""& 43:" " "3@!&! "!@$%'?
$>@%##("
%'#6! "!@$%?'>9$''
3B$>9! ( ! "6
''
$@$%?
c9'4C
8/c.c4''4
%cc'$4>4! ( ! "6!*,$8'@$c'*7ccc'!#;(",'44$@C
8/c.c?'%'#6! !?''>%7
$13: " "3'
3B$>9
$4! ( ! "64cc
c;>cC
8/c.c5!
-
! &>%4
cc
/c)3c
%#
@'>$4''$'$'44
4c
'+$44C*!,44$*&,'
$+
'C*!,.'$'4>C
'$4I*&,8$
$4'p'$'$*,$4I
%=
@
.#C/#"
p
@$
cC
p"&""ppA'444
$'4'4
4444'$4
'44@'4$4
4''
$4
4$4'4'44C@4
4$4444
'$! ( ! "6
4$44c
$+'44C+
4$4'44
$3B$4>4! ( ! "6!*,
$8'@$c'*7ccc'!#;(",
-
>
$>'44@
>
4
'
8'%4$
4
-
@*,>@*,43#;4!#3!''4.
>'+'+%'
-
'$'/
4$;>44!:c
c$9$4'4c@$%*@%,@%c9'#!! "!;'@c.43! &744>';>@$4+'
'4>44&6#+&6#$
444''$'$@$>'4&6#@$
@$4$'H%5#pC
.#&!*&,c'
$?'
@''4
-
4'c'4'$'$4@
$'47c
%5&(! )$4''$cc'!&; )!6C
!6@$cA
*,@$c$4'4
4''448'@$4444'
$
*,$A%
$49$$'$
$
-
'+$/4'
'c$?
-
&)(6!666'$*#6,
@4c!)! ")@=@$%'
c4'
@=&)(6!666'$$4#!! "!
c+''
'2: .&()"@%K2#6.&()@/236.&33.&!66!,
+4$+
-
4
4*3 :D! ##E,'
'?#0% %%#`%##01#,'# .# 0/ %'% +#%%'#0`0+ 0# 0 %1'/'8'44.'
''44*0'(:!%(#c%!:&D! (:E,4$44
'@'$4>*7>)" #!D! &!E@0H/'.)(&) %H'4!#c%)) D! :3E,
@'
44& &*,c
@$4")"3*:",":*(6,"(*: ,U4@$4#&!*&,>'>%@$H
& &*,;4$4'4$7
- >
-
&U3666666
#U!6666666
)U(366666#&366666
AAAAAAAAAA
0C!U3666666
&U(366666
#U&366666
)U!6666666&3666666
AAAAAAAAAA
@$(366666
SSSSSSSSS
@$@!"(3666
0C@$!U!&36666
&UA
#U!&36666&366666
AAAAAAAAAA
@$*c.2,*:&3666,
SSSSSSSSS
74'.%?c$4"(*: ,
@$:&3666& &*,4>'';4I8!'4'
-
& &*,@$
'%?c%
@$c4$
p#*&c%!66(D! :!E,$4#6:*& &,c4@'#p*!"c%) :D! ::E,
$;4#6:*& &,@$
@=!)! ");4
'%?c%!3! "&@=44
8/c.c8.@/.cFF
4@
@$%%& ! ""%..c
cc
0p!1,$/pp
.p0p
c
@/c
u
@p4c
&:! &
%%;Fc&:3 "+c@%0G@$%+'@$%
%0*,#:)#6!366'$$
-
89&!3()&66'! "#'
$4;'4
7c
@4C
4#6! "#7c*7c,@%)6!"''! "#! ");
04'4#"3"(3(66C
-
'!&;#!;"#
c %
.U 31#61"# 7&&: ##( #&):!)!66
U "1& 1"# 7! #"!(" # :"()66
! "#8'@$ &!3()&66
! "#@$c #"3"(3(66
@>'
;4c*4& &,C
c4$4'4A'
-
444
$'4'44444'$4
'44@'4$4
4''
$4
4$4'4'44C@4
4$4444
.A%>*3,4>'
F.
''& &*,4$'*+'+,@#&):!)!66# :"()664#6! "#%'& ! "#4
-
89
ppp
''$'
- ?
-
$'@
?'$4%?'%;Fc&:"#
@
p
?'''1
%'&:! ":7c*7c,! (!()366'''''$;@%)6 '$44! "#! ")! "3! (!()366
%
4F4! "3p@::!!&66! 3 3!)66&""6644! "#
$4$'44@''
$4%'&"! ")& && 3c! ((4%'&"! ":
.4&6! !
4'
44/44@$1c7c
'F
/5&)! !$4'''
4$! (!()3664'4@$1c7c4'44
-
!##!)36:!)'
$! ")! "3C
! ")$)(!33##660C! ")U44!:&!)3 66W! ")@$A81@'9! &!&)3#(W81@&::6)#6W!"!:&))":(AAAAAAAAAAAAAA@$4*!#)): !3:(,0C.24!36&3&66AAAAAAA%! ")*!#& :::#:(,! "3$*,A6A0C81@#:(!:)(WAAAAAAA@$4*#:(!:)(,W0C.24!""()66AAAAAAA%c! "3*!(")&)(,
WC
@
4
'4
$''
cc
@''@$%C*!,'4'$49''44@*&,4
$4
@*#,44@*),
47c%7'
$4*$--;#,?4'4
4
%44F'$'44
$7c
%
'4$'';@$1c%'"! !>444'$! ")3:3""()6 !'4
$41%.%;!;");66#& !;66#& :
'
44
%@
@$%4'3&*,@$4cc':;"34
-
$
'
>'
44'4'
%4%''?'@$%4'''4'4@49'4$'4! ")4
%
?
4@$%'
7c4c44>1''44'9'4F44
4c%7c
'47>1.'1
-
>$4@$444/
$44
@'$
@4'4''44'4/>pp4'''44''>$4$
8/c.c?'%%;Fc&:"# 4@%c%@$%'
-
4'@%)6 ?'
cc
0!pp
c
"."*,
F&8c
u
@c*c,
!%
*%,&'
@$%*@%,@%)6 !##!)36:!)47>'*4,
#'
$4! ")! "3
4&"! !@%c'4!##!)36:!)'4L$! ")! "3@c*c,
'@$84
$7ccc''C4'4$
)36 & #(!)! ")
@$
@%3%;Fc
&:"#
@%L'
4'4'
''44'$.@%
:
@$
4'$'
.4&"! 3'4c'
'C
(
K@$ - %
!D4E.$@$
&D4E8'@$*!;!;")!6;!3;"),
#D4E8'@$*!6;!3;")
!&;#!;"),
)D4E4@$
! ")
! ")
! ")
! ")
))!#&""
&:#( !#!
!!& &!)636
!("&3#)
c'4! ")C*!,4$J##6!3("! @*&,4'$J!! #6 63&*#,$$J!):&344$
"
.$@%C*!,4'$4*&,4$44
$'@%'
!64
-
4$! ")4
4'@c?''
44'$4! "3
!!4
c44$
!:! (@%cL?'
!&
4&!&66!%cL
!#>
@%!)
7
c
!##!)36:!)'$! ")! "3@c%'4444$$4
$$4
'@%;'$
!3@@%C
%'7c?',((#.#,),,)#0#0#*,-((#/-+-#+-+5#6"*-#**?-,))(-.,A#*101*#.-*,1#,-,-#0/0 @4#(-J"#+#0-/-+,-(-1,#!"#>$+3+44$
D@@%EL?'!##!)36:!)'
.DLE
'D@%E'L%'
4>LD@%E
#;-#+#*)"(1#0,-(,,)# %**#**5#,*?)-+)?#0#,)#
(**#**5#,*0-*#*#/#*#11#(,,)#"0,/11#(*,)#"10#5#"0,@$+3+'DE/'
K,)#L)*@"0-*-+,-,,0**#**5#,+*#?)-+)?*#;#011#(#,-,8LD@%LE'@%
!:$$$$$$$$$*
,
8'@%%
c'4L'7c4>''4L
!(?
$4
!"
@@%L'
cL@%)6
47c4
$44L
@4$@%
@%4
7@%L'H$
$'4?4''
!
-
@'44@$%44$4$4$?$4
&6
7444@4&!&66!%%;Fc):( #4
44c
7%
' 4#+#56#0
I&
%%2@0
c02@
u
.$4! ()'#65! ()$4! (3'#65! (3F'*+GF;+,44>F*2%,*+GF;2%+,'&)!:) ):#6")3((#!&!'4;*#3B,'$
354! ((GF;c$)"#& " &:'''&)*,*!,c*+@+,4#: '$
4*!3B,*4;D#3BE,
@'
GF;!#54! ((@$%*+@%+,>@%&""##!54! ")@%''$
)"#& " 66
4
'@%C
*,GF;2%GF;
4
$@
*,
' 6&2@$'2
$GF;2%
$
-
'$
4;*#3B,$*!3B,@
*,GF;
4+4
;42*GF;2%,4?$!3B#3B+
@'$44''!;""$44'4
'c$4c
44'
-
"#@'4$44''$44$4'4'44C*,
#6 *#,cC
#6 "%%&A@4C
$$$$$$$$$
*#,$4'40p$&"pp
*&,44$4*%4: ,*,
4GF;
-
&"%"p"
pp>9ApD"&"@"*,
,"'''
'4$4$'4444'4@44''""ppppp444GF;
8'7c
-
'$
;'
$
*!3B,$2%++GF;2%$+$+'2$GF;2%@c$+$+
-
$4
$4@'
$43#!*'
$','$
$4!###*'
,!#3!*'
'$,''4$43)!
*,A? 6)'
*,C
*,!ppA#pH2pp"p$&
pp&""p"42@
$$$$$$$$$
6&Appp
*%,%%&
".A.
?pp!6
'>'p"&"H
$$$$$$$$$
&,&p"pppp
D*,*!,*,E4'4"p$&
"pp"p"42ppppppppp
$$$$$$$$$
*,%c
*!,pp
A.
++
-
4'
*%,*,*!,*,*!,'4
$$44'4@
*7,*,*&,*,*&,'p&pp$&
pp
@4'44
'&6444''44*,''4''*,
$
GF;2%4''GF;'F2"@,'+$+
pp&p""@,p"
*,$$4*,$$44GF++4GF;2%$'2$GF;2%@$2'
$
2$
-
!6666;#366AAA:366A%
GF;2%
:366A
GF;2%$#3BAc'$&)AAA*,*!,c&&(3Ac'$
:366A
GF;2%$!3BAc$&)*,*!,cAAA (3Ac$
&&(3Ac'$&)*,*!,c; (3Ac$&)*,*!,cAAA!#66A%
$4SSSSS'&)*,*!,c
@*,!#664!6666;$4GF;%*,
++$2$GF;2%
-
'2$4p&
"pp&'p'pp$4p&"pp@442!666664&3666$
&)*,@$@
$(36662!3B$!!&36
22c2'H'2$4#6666C
*!,@$++4
C
(3666$&3666S!"(36AAA!66666
*&,@!3B(3666S!!&36AAA#6666
%(?I>:
p'&424p"6:C$
#: &6B(366666
$!3666664
'''7cc'(3;663!6! (34
444?'$!3B4
@'4'
2.@$'>'$'2
$
4'2*,
@! (:c''7cc'&&54! "!7.7cc'&6! "(0@%! (:c'/47c'@%
)8>++$ 6&2@$&p"
-
#pA'A
*,%&A
$$$$$$$$$
*#,&&pA$4''$4@
*,!/pAHppp$&pp'$4"p"*,
2#6*,*#,*,c7c'$$442'A'$42'
@c
-
@
>++c
'pp&"'"'2$4444
4++$&)*,*!,c42GF;2%++$4;?4;4*,2@++$ 6&2@$+
$+++$'#6*,*",c
!@'
$'4;*#3B,*!3B,GF;GF;2%'42$++
$4
4@$2
$++$4'''>%,4
-
44*&6,'@>
$'
2'8'44'A7c
&%$'
4'@4
$'
'''';;''?@>'''?4
'
@?'4F4'
4;*#3B,*!3B,#: &)*,*!,cC
8/c%
$p"ppp
@
8/c%'
$
'
#3B@
8/c%pp2p$4;'
$'@
$$$$$$$$$
*,
4&)*,*!,c>
;'
-
33&3;!3::AAA# 3 A%4GF;2%c2SSSSS$++$
&3)!3;& (3A++$ 6&2AAA@$*'!",
;6;A2$4SSSSSS
4GF;
GF;2% 6&$
33&3A%4GF;2%c2SSSSSS$ 6&
$
++$4 6&2@$2$4
4GF;@GF;2%2
$33&3
GF;2%
$F';4GF;2%
#4;2+8c@$+""p
'$$
4*&6B,'2C
%!!A/
$$$$$$$$$
*&,@
$4'
'4'$A
*,&3'@
*,Fpp6:
p'4'9
$4
4'$4*4,(:pp"p"pp
$$$$$$$$$
*,
@@$4'2++2'4+D$E
-
$
4D4EA@4++$ 6&2@$4>''$4*&6B,&
*3,'2* 6&,4
8GF;$$>
8/c.c''cFc%@9c!!4! ""@%'!3%! ""
c@%@%..c@$%@%&""##!54! ")-c>
0,!,$pp
.
c
@/c
'$10-(
744
%p,
.p40
&4u
@54! ! ")@$%@%&"")8c'8!3B'$
'4F%0H;'
/8*8,'H4;4F%0*F,''
54!"! (38'
$
-
';54!3! ((8@$%
:! ((%
54! ! ")@$%C
8/c.c4'1$
!!3))666''$
4F%0H'
-
443#*,@$
44
'44@
'3#*,c+'''4+4F$4$'?*c4&!c% )),844'$''*3)0c,@
84'$
4F
4'H
'4F'F$'$
-
?
4;''$
;'
$
-
.AD,!.ppp
?
c
@/c
% 10-(%$
9&8c
c02@
FuC
.Lc
!5!:
&66:'@$% 1p5(&663@%736c@$%4#&66)3&66)@%:)(34'Lc5'c4
L
@$%4&&"c! (*c,$
'C
%
@/%0.@@cL@@.cc0..c52F@800c20@@/%0.27@%@52@@@@c@c%c-@@%70/.@//c%702c@7%2@/%@2F/@@7%00/%%0c%-cc7J%.%@@
7-@/c@@%8c
7
@c%c-@@//c%702c@L%.008F@/0%%%800%@/&663cc20.@/2c@.@%=%%0@@[email protected]@@@.cc87.c@/2c@.@%=%%0@@/2@/2c@.@%=%%0/%52c@c@/%
cF@/%@@/275@%@0%2@c-2@/%@%.-%@.c2@%c-@%@%=%0%F%2@%Fc/c@%=@@c@/@[email protected]@%@52@%2.c@-.@%=%@/207%[email protected]@F%@@/27.c@/2c@.@%=%%0
&
L>
L'5!:&66:
L'
''4$'
L4c$4
8
C
c
'4$
'L'4'
-
>'>''
'?'4
''
''+$+4'''4
'''44LL4H$
@44
44444?'%4L44'
>4''
@%@'4444>'
'
>4
#
'?;''44@$%'?
L'
%44@$%5(&663C
''4L'
-
7cc@
%#c)#*,c"cc@$%
:C
%!"0-*-+,-/,)#"0,
$$$$
@#85A@$C
*,$'?4'C
*!,c'$'
'c47c@
*&,4c'$'
'c47ccC
c'44;&&"c'
$4
4c$@$4
c4'44;$44
#*,c"c@
$4'4$4$
;4&& c@
$$$$
0+#"0#--;-(*#*
$$$$
@#84%@.A*,%444'c$4'4.4@4
4%'c'@$'?44444'$$4c
-
c$4'4$4;444
$*,
.''?@$%$
4'c@'
4
@$%?#64'#64$!"6;4$4@#6;4?4@$%?
4444$
(
!"6;4
$4C!,@$%#64$!"6;4@&,
@$%#644/4$
!"64@@$%24
#64
!"6;4
-
c
.c@
*$%%!"#
7Fc
4
u
)#*#
@c*,c
!
@$%L
&&)&66:
@%7:6:&@$%*@%,74
@%.L
#&)
&66)
)#+,*
&"&66!'%'c'ccc':''.$4*,C
%#!;!; ")
4$&6(!&3"4#666@
%#!;!);66663#; "
34;$*%@,
:6!&&6!"4!:666@
%#!;!);66663#; "
:44
$*@,!&")34&666@
%#!;!;66663#; "(
4@:&!&""(
>4"366
c#54&66&!.4&66&
'!"6;4
"
@%&"%'&66&
c'$4$
!6c
'?%@4%@
!!c'
4@!"6
!&c
*@$,4
c'>'! 3
!#@$
!)
%@%'$4
'4
?!6B%@'c%((!:$;%@$0*%@,7cc'&&!; !>?@
!3
!54&66#&(())""4$
!:
%@%.C
7
4
F4%#!;!;66663#; "44$$4;@@/@4;'"(1!66*:&!&""(,%#!;!);66663#; "44$@@
-
@/@4;')31!66*!&")3,
44/%#!;!);66663#; "44$4'
A'%p(:K(:B6G &$"#p1D
%'444,F4$$/@@/@4!"1!66*:6!&&6!",44! "44,F&3B'&6B
&!
@@%!(3&&@$
'@@%$4>'C*,'H>@*,'''H>4@*,H>''$'
@@%4"66666$4@F*F,4366666>&36666;>
'';Y;4@@%4@
&)
)#**"#
C@%
)#"(-./,)#"0,
@%''4&&"
@$
&3
-
++4L>
&:'
L':64'
4$'
'?4
?'@''4'44/';@L&&"@$
&"
c'1
1p#
&
':6;4'4
c>
#!c
>4%4$'>1
>''44>.?@4
1'4.$>%@!(3
@$
##*2'',
c4'F44'
$
?@
#)c
$c44
#3
`@&)(i /)
@$'''''4@4$$
#:@$
4'4''$
#(@@$
@'>C
!(3%&`#p;4'
-
'H'H4>4444$@*&66,@*&66,>C@
'>4$>C@>
4
#"
!(:%&/%/p`pp;';'>44
4'>4444''4
;'>
44
4;'>4$4*!36,@*&66,;'>C@4$>'>'C%@>4$@@$$'44'>#pp#p
)6$@
>LL>'4
>'
p##pp#
)!C
@4$44
'@2ZL>ZL'4$I>4*>4,
44
4*,>'I
$$$
4>*'>4,>H$
>@>@?4
44'@4>4$4&!&c
!(:@$@'>444'>4444''4
>44
>.pp/
-
#!(:@$
;'>?4$
)&
c6"; "*c6"; ",'>4$'c6"; "C
!%$'>@
@c?)#4-**,-(("#,)#*"6*+0-6#*)0#-**"#6,)#+010,-4'
$$$
#%$'H>>@'@c?)#4-*"#*"6*+0-1,-*5#/,#0,)#",)0-:,-4'H*7',
c6"; "'c)(; (*c)(; (,'$''>$c)(; (>
%4@%!(3!(:@$'$44@%4$'
)#%>
4'>>4'$44'4
))
L>L &66666666 &
;> &3666666 &36
"6666666
c' :&"&6#) &6
*"3") "#", *!):
@ &3)#&! : #!
@F
$'#!! 'C
):
7.
!C
%2@/cQ ; &66666666
27c7 ; 36666666
%;2 ; &3666666
@$4'c5*c,L$''@%!!5&66#cC
%
4H
Uc4.$4! "44"664*,4I
c5
%)-*5",/ ,)"*0#10#*#,*,)#+*#.-;#6,)#*,+G)(#0*,,)#+516",#*,#+#**0-(5#D*-+E15#,,*"6*+0-6#10,-
-
%
4H
U7),-*D*-+E,),15#,*,*/0M
c5
%)-*15#,*,**D*-+E/0,)##1*-,/0/","0#*"6*+0-1,-
%
4H
U84>.$'
'I
c5
%
%
4H
U844I44I
c5
%)#-,-**"#*)0#*6#+"*#,),-*,,)#15#,/*"6*+0-1,-),-*@"*,5#0##1*-,
%
4H
U84>c.$I
c5
%@.$4
4! "366
%
4H
U/2I
c5
%@2&36
%
4H
U%*,'
I
c5
%@2*7',
7cL4L! "'/>4444'4>
)(#
pp#p
)"C
84F''4$4>4>4$
4'4*0#.0*,)*#+#0,-/-+,#*/*,+G*,#5100-(*"6@#+,,*"*1#*-;#+-,-*,)#*)((6#(-6(#/0*-,A(?)#0#(#*#/05*-+-,-*/0,)#(,)#*)((,)#,0"(+J"-0#10+,-+(;("#/0,)#-0?#0*
!! *7',
4>L7! "'?
4@@"66666>LF@>4444'
444
@>'>'>'''
>/4@4''
-
`()$$""@&*$
&&"@$C
&&"0,#*,-./**#**5#,;8
4H$4$4'C@