mooc financial accounting notes copy

8/18/2019 MOOC Financial Accounting Notes Copy

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V,G2'%&,- $)%&G&%&2'B !8 76C2K 2397C/82 S3 SCGG 64U3 71482497C/82 13G473L 7/49M0C2C7C/8 /1 LC2N/24G /H G/8IZ731P 422372K 3Q93N7 H/1 !8731327 N4@P3872B

W&,$,)&,- $)%&G&%&2'B #6323 71482497C/82 413 13G473L 7/ /S8312 /1913LC7/12K 3Q93N7 H/1 C8731327 N4@P3872K *+X? 10G3L 7647 C7 26/0GL :3 C8 763%N3147C8I (* 2397C/8B !7 C2 LCHH31387 C8 !*$XK C87313272 48L LCUCL38L2 948 :348@S6313 42 G/8I 42 C7 C2 9/82C27387B

!"#$ ))

V,G2'%&,- $)%&G&%&2'

&CU327C70132 /H :02C832232 X4G3 /H AAE w !8748IC:G32

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+9M0C1C8I /H :02C832232

+9M0C2C7C/8 /H C8U327P3872

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W&,$,)&,- $)%&G&%&2'

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X2%#*8' %* 3723$72 %#2 @%$%2:2,% *> )$'# 95*/'

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=#2 8&72)% :2%#*8B !8 763 LC1397 P376/LK S3 GC27 9426 1393CN72 48LLC2:0123P3872 :@ 2/0193W023 /H H08L2B !7 C2 "2>"@0 ,0$= 3+9 G-X$0./-# "-=5/-"-*/-# "*./X/./$0 :07 1413G@ H/1 %N3147C8I (426 TG/SB #6C2 C2 763 342@N417B

=#2 V,8&72)% :2%#*8B #6C2 P376/L C2 /8G@ 023L H/1 W


35/139

53 SCGG 8/S N1497C93 7/ CGG0271473 76C2 P376/L P/13 9G341G@B

;


36/139

EQ4PNG3 >K 24P3 :07 SC76 !8U387/1@ N4CL fleK N4CL 9426 fe< 48L f;e I/C8I7/ +WAK 24P3 (%-X /H fn -$&, *, KK;B ,37\2 24@ 7647 S3 2/GL AAE S/176 fl< /8 763://J2 H/1 fle 9426B #647 SCGG 1320G7 C8 4 I4C8 /H fe 7647 SCGG I/ /8 763!89/P3 27473P387K :07 4GG fle /H 9426 C2 9/82CL313L !8U327C8I 9426 TG/SB

!8 763 !8LC1397 P376/L /H 94G90G47C8I 763 %N3147C8I 9426 TG/SK S3 64U3 7/20:71497 763 -4C8 /8 763 24G3 /H AAEK /7631SC23 S3 S/0GL 9/087 C7 L/0:G3B

b-4C8 C8K -4C8 /07cB

V,)*:2 C&72)% @EW V,8&72)% @EW

X4G32 fa< 9426 f;< +$ =< (/GG397C/82 a< "37 C89/P3 g<

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!8UB fleK N4CL (426 fe< !891B C8 +$ Z;<

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37/139

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9426 TG/S2B #6C2 948 :3 :394023F• Z+-*"01 /-X$0./-# "-= /-X$0./-# "*./X/./$0 7647 SCGG 13M0C13

20NNG3P3874G LC29G/2013 :3G/S X(*B + 9027/P31 9488/7 N4@ 942648L C82734L ICU3 4 NC393 /H G48LK 76C2 S/0GL 26/S C8 763 ?4G489326337 :07 8/7 C8 763 (426 TG/S 27473P387B

• A*M,/0/./+- "-= =/X$0./.,9$0 +3 4,0/-$00$0B !8U327C8I 497CUC7C32 76474HH3972 :4G48932 C8 /N3147C8I 42237 48L GC4:CGC7@ 499/0872B !H S3N0196423 4 9/PN48@K S3 SCGG 9/82/GCL473 763 +$ C8 763 ?4G489326337 :07 8/7 C8 763 X7473P387 /H 9426 TG/S 42 C7 C2 4G134L@ 9/0873L

C8 763 !8U327C8I N417B• 5+9$/#- *,99$-*@ .9"-02"./+- "=m,0.F$-.0B (648I32 C8 9426 L03 7/

3Q9648I3 1473 P/U3P3872 413 26/S8 23N41473G@B• E,40/=/"9/$0 /- =/33$9$-. /-=,0.9/$0B X/P3 71482497C/82K 3BIB :0@C8I

G48L 413 C8U327C8I 497CUC7C32 C8 /83 N417 /H :02C8322 48L /N3147C8IC8 48/7631B

C&'$-722:2,% *G27 W(@F )5$''&9&)$%&*,B .48@ C8U327/12 N13H31 7/ 9G422CH@C8731327 N4@P3872 42 4 TC8489C8I 497CUC7@B '8L31 'X -++AK 9426 N4CL H/1

C8731327 P027 :3 LC29G/23L 2/ 484G@272 948 4L[027 763P23GU32 763X7473P387B X/P3 4G2/ 9/82CL31 C8731327 48L LCUCL38L2 42 48 C8U327P387497CUC7@

+GG C89/P3 74Q 3HH3972 413 26/S8 C8 763 /N3147C8I 2397C/8K 3U38 CH 763C89/P3 13G4732 7/ TC8489C8I /H C8U327C8I 497CUC7C32B (426 74Q32 413 4G2/LC29G/23L 2/ @/0 948 13P/U3 C7 H1/P @/01 94G90G47C/8B

;FV=C(D ;$7,&,-'D $,8 E$'# 95*/'B E?!#&+K E418C8I2 ?3H/13 !8731327K#4Q32K &3N139C47C/8K 48L +P/17C^47C/8K C2 /H738 023L 42 4 N1/Q@ H/1 9426TG/S 7647 3Q9G0L32 C8731327 48L 74Q32B

D/S3U31K E?!#&+ L/32 8/7 P342013 9426 TG/S S3GG CH 76313 413 G41I39648I32 C8 5/1JC8I 94NC74G 48L 20HH312 H1/P 763 24P3 P48CN0G47C/8N/7387C4G 42 "37 C89/P3B */1 3Q4PNG3K b964883G 270HTC8Ic S/0GL C89134233418C8I2 48L E?!#&+K :07 8/ 9426 9/GG3973L OC82734L 499/0872 1393CU4:G3C8913423RB X0:71497C8I 763 C8913423 C8 +$ H1/P E?!#&+ S/0GL 9/11397 76C2

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38/139

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• (426 H1/P /N3147C/82 :3H/13 C8731327 3QN3823• "%A,+# O"37 /N3147C8I N1/TC72 G322 4L[0273L 74Q32R h E?!#&+ i

9426 74Q32 /8 E?!#&+B "/7 4 I//L P342013

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C8 76C2 964N731B D313 C2 763 !89/P3 27473P387 H/1 763 7S/ 9/PN48C32F

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41/139

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C8 "37 C89/P3B

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43/139

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642 2709J 41/08L 3U38 2C893 =pae :394023 C7 C2 /83 /H 76/23 rS3 64U34GS4@2 L/83 C7 7647 S4@r P3420132B

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44/139

(D+A#E$ nF 5%$_!"- (+A!#+, +XXE#X

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12)*-,&d&,- e,)*552)%&452 $))*+,%'B #6313 413 7S/ S4@2 7/ 139/I8C^3'89/GG397C:G3 499/0872F

• a/9$*. >9/.$`+33 F$.1+=

o $39/I8C^3 3QN3823 S638 499/087 L33P3L 089/GG397C:G3o '23L H/1 ."7 9$"-*$ F$.1+=

o $3M0C13L 08L31 -++A H/1 TC8489C8I

o $39/I8C^3 ?4L L3:7 3QN3823 H/1 327CP473L H07013'89/GG397C:G3 4P/0872 H1/P 24G32 =,9/-# .1$ "-*$ 3+9 a+,4.3,2 "**+,-.0 BiAC 7/ /HH237+99/0872 1393CU4:G3 /8 763 :4G4893 26337

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45/139

Z$. A^H e B?9+00C A^H n A22+>"-*$ 3+9 =+,4.3,2 "**+,-.0 BiAC

+99/0872 1393CU4:G32 S/1J C8 763 24P3 S4@ 42 763 AAwE 48L L3N139C47C/8499/0872B 53 833L 7/ ://J 76C2 3QN3823K 48L 8/7 S4C7 H/1 C7 7/ 64NN38K 7/497 499/1LC8IG@ 7/ 763 F".*1/-#


46/139

+H731 763 S1C73Z/HHK &4J/74 SC82 763 G/7731@ 48L N4@2 02 f=


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#63 [/0184G 3871C32 H/1 76323 /N3147C/82 S/0GL :3 763 H/GG/SC8IB *C127 S3://J 763 913LC7 24G32 7/ 763 +99/0872 1393CU4:G32F

a9O A**+,-.0 9$*O BfAC PYJ:QQQU9O E"2$0 BfH: fE]C PYJ:QQQ

#638K S3 N13N413 76C2 3871@ H/1 763 S1C73Z/HH /H fe $))*+,%' 72)2&G$452 :2%#*8B #6C2 7CP3K ?%( SCGG 64U3 7/I1/0N 763 +W$ :@ 4I3K CB3BK 7CP3 /072748LC8I 48L 327CP473 48 089/GG397C:G3N3193874I3 H/1 3496 4I3 I1/0NB

#63 7S/ TC127 [/0184G 3871C32 413 763 24P3 42 :3H/13K 763 /8G@ 9648I3 SCGG:3 763 4P/087 /H 763 4GG/S4893 H/1 763 76C1L [/0184G 3871@ SCGG :3 LCHH31387F

a9O R"= =$4. $7 )$'# 95*/B (426 9/GG397C/82 /H +W$ 413%N3147C8I 9426 TG/SK :07 ?4L L3:7 3QN3823K 51C73Z/HH2 48L $39/U31C32 413

8/89426 71482497C/82B

(b1 4$5[;'%&:$%28

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48/139

#6313 413 7S/ P376/L2 H/1 ?4L L3:7 3QN3823 134GG/947C/8 C8 763 %N3147C8I9426 TG/S 27473P387F

•

+LL :49J ?4L 3QN3823K 837 /H 51C73Z/HH2 48L $39/U31C32K 7638 4LL/1 20:71497 9648I3 C8 -1/22 +W$

• +LL /1 20:71497 9648I3 C8 "37 +W$

(/PN48C32 64U3 763 96/C93 :37S338 763 7S/ P376/L2K 2/ 7647 763@ 948C8H/1P C8U327/12 48L 274J36/GL312B !H ?4L L3:7 C2 8/7 2CI8CTC9487K 49/PN48@ PCI67 N13H31 P376/L ; C8 /1L31 7/ 24U3 2/P3 2N493B

X2%#*8' %* )*552)% )$'# >7*: (b1 :*72 6+&)A5.B #63 TC127 P376/L C2

$A2,$:2'[ #_ !89B 23GG2 9/C8 S14NN312 7/ 763 :48JC8I C8L0271@K C7 64L 24G32 H/1763 @341 38L3L &39B g=K ;


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763 ?4G4893 26337 48L 763 X7473P387 /H 9426 TG/S2 7/ 482S31 763 H/GG/SC8IM0327C/82F

•

5647 S313 S1C73Z/HH2 /H +W$ C8 ;


50/139

*1/P 76323 L474K S3 SCGG 71@ 7/ TC8L 763 S1C73Z/HH2B

51C73Z/HH2 h ?3IB :4GB /H &+ q ?4L L3:7 3QNB i E8LB ?4G4893

51C73Z/HH2 h lel

"/SK S3 71@ 7/ TC8L S647 S313 9426 9/GG397C/82 C8 ;


51/139

(/PN48C32 0204GG@ L/ 8/7 LC29G/23 763C1 9/GG397C/82 L01C8I 763 @341K 2/ C7642 7/ :3 94G90G473LB "/73 7647 763 LCHH313893 :37S338 X4G32 48L

(/GG397C/82 C2 763 C8913423 C8 +W$K nKnn;B

e,)*G27&,- $ )#$,-2 &, F$8 824% 2


52/139

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,37\2 74J3 763 3Q4PNG3 /H _C1:@ .480H49701C8IB _C1:@ N0196423L fane /H14S P4731C4G2 /8 499/087B

a9O H"> F".$9/"20 BfAC PSVJ

U9O A**O H$*$/X"42$0 BfbC PSVJ

A4@4:G32 /1 9426 !8U387/1@ (/27 /H I//L2 X/GL

A01964232 A01964232 -//L2 2/GL -//L2 2/GL

(/27 /H I//L2 X/GL

X3GGC8I 9/272 X3GGC8I 9/272

+LPC8 9/272 +LPC8 9/272

A4@4:G32 /1 9426 $4S P4731C4G2 (/27 /H I//L2 X/GL

A01964232 -//L2 2/GL

5/1J C8 N1/9322

*C8C263L -//L2

(/27 /H I//L2 X/GL

X3GGC8I 9/272 X3GGC8I 9/272

+LPC8 9/272 +LPC8 9/272

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53/139

_C1:@ 023L fa;g 9426 H/1 N/S31K 6347K GCI67 48L /7631 /U31634LBa9O T+9K /-


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53 J8/S ?3IB C8U387/1@ 48L "3S C8U387/1@K :07 8/7 (%-X 48L E8LC8IC8U387/1@B

"3S C8U387/1@ 948 :3F• */1 4 1374CG TC1PK 763 9/27 /H N019642C8I I//L2• */1 4 P480H49701C8I TC1PK 83S C8U387/1@ C2 763 9/27 /H N1/L09C8I

I//L2B

?07 S3 833L 48 4220PN7C/8 7/ L3731PC83 S647 I/32 7/ !8U387/1@ 48L S647I/32 7/ (%-XB #6313 413 7S/ P376/L2 H/1 76C2F

• !$9/+=/* 0@0.$FF 9/087 E8LC8I C8U387/1@ 48L NG0I (%-X

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55/139

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763 P41J37 U4G03 20:23M0387G@ 1C232B

'8L31 !*$XK C8U387/1@ 948 :3 S1C7738 0N 20:23M0387 7/ 4 S1C73ZL/S8K :07/8G@ :49J 7/ 763 /1CIC84G 9/27B

?VWU $,8 WVWUB 53 64U3 7/ 27417 SC76 4 J3@ 4220PN7C/8F !8U387/1@ 9/27TG/S2 L/ 8/7 64U3 7/ H/GG/S N6@2C94G TG/S /H I//L2B (/89318C8I 763 N6@2C94GTG/S /H I//L2K I//L2 C8 C8U387/1@ 413 S6473U31 2N39CTC9 I//L2 7647 S364U38\7 2/GL @37 O8/1P4GG@ 763 83S327 I//L2RB

?07 H/1 763 TG/S /H 9/27K 763 9/272 C8 E8LC8I C8U387/1@ 9/0GL O=R P4796 763/1CIC84G 9/27 /H 763 I//L2K O;R :3 763 P/27 139387 9/272 C890113LK OgR :3 763/GL327 9/272 C890113LK /1 O>R :3 48 4U314I3 /H 9/272 /U31 7CP3B

$3UC3S /H 763 H/01 P376/L2 /H C8U387/1@ 9/27 TG/S 4220PN7C/82B 53 3CGG8/S G//J 9G/231 47 76323 P376/L2F

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!8 .1$ DE: ."7 9$


58/139

5G5W /-XO (Q'( e bG5W 9$0O f bG5W /-XO e J'S f 'Q( e V(Q

5G5W /-XO (Q'' e J;Q f V) e VQ)

5G5W UW?E e bG5W UW?E -△ LIFO reserve = 1855 – (102 – 63) = 1816

Tax saving =△ LIFO reserve x tax rate = (102 – 63) x 0.35 = 13.65

]*%2 OOg V,G[ ^PO^ ^POO

$4S P4731C4G2 =eg =>l

5/1J C8 N1/9322 ;=l ;


59/139

(D+A#E$ lF $+#!% +"+,vX!X

!8 76C2 964N731K S3 SCGG 13UC3S 4 G/7 /H 763 P4731C4G2 7647 S3 270LC3L :3H/13C8 763 N13UC/02 964N7312B 53 SCGG 13UC3S 763 &0N/87 484G@2C2 C8 L374CG2K7638 763 GCM0CLC7@ 147C/2B

e'&,- 7$%&*'B $47C/2 413 023H0G C8 422322C8I N1/TC74:CGC7@K GCM0CLC7@ 48L 1C2JK763@ SCGG 63GN 02 6CI6GCI67 2/01932 /H 9/PN37C7CU3 4LU4874I3 48L b13LTG4IcN/7387C4G 71/0:G3B

$47C/2 P027 :3 9/PN413L 7/ 4 :3896P41J 48L 9/PN413F• 763 24P3 TC1P 491/22 7CP3 O7CP3 231C32 484G@2C2R• 763 TC1P 7/ /7631 TC1P2 /1 7/ C8L0271@ O91/22Z2397C/84G 484G@2C2R

$47C/2 413 9/873Q704GK S3 833L 7/ 71@ 7/ L3731PC83 763 08L31G@C8I 497CUC7@7647 763 147C/8 13N1323872 7/ L3731PC83 S637631 C7 C2 I//L /1 :4L 83S2B1$%&* $,$5.'&' 8*2' ,*% 37*G&82 $,'/27'D 4+% &,'%2$8 #253' .*+ $'A42%%27 6+2'%&*,'B

X&'+'&,- 7$%&*,'B E."-="9= 9"./+0 1"X$ F,2./


60/139

=#2 C+3*,% 7$%&*'

12%+7, U, ;6+&%.B !2 4 837 C89/P3 /H f=


61/139

;


62/139

$%+ h &3G3U313L "37 C89/P3 W +UIB +22372&3ZG3U313L h "37 C89/P3 q O= Z 7R Q !8731327 3QN3823

EQ4PNG3 /H 7S/ 9/PN48C32

#/ 9/PN413 76323 7S/ 9/PN48C32K S3 833L 7/ L3ZG3U31 9/PN48@ ? "37C89/P3F &, "! h =n;Be q O= Z geoR Q e< h =peB #6313H/13K 763 7S/9/PN48C32 64U3 763 24P3 L3ZG3U313L "37 C89/P3B

#/ 20PP41C^3F

HW] e BZG^E"2$0C 7 BE"2$0^A00$.0C 7 BA00$.0^]M,/.@C

*/1 3496 147C/K S3 :134J L/S8 763 147C/ 484G@2C2 3U38 H017631F

]* 824% H)3. (I @*:2 824% H)3. FI

A1374Q K N13ZC8731327 C89/P3 g


63/139

?&6+&8&%. 7$%&*'B 53 SCGG 74J3 4 G//J 47 763 GCM0CLC7@ 147C/2 7647 S3 023 7/233 CH 4 9/PN48@ 64U3 38/0I6 422372 7/ 9/U312 C72 /:GCI47C/82B

@#*7%J%27: 5&6+&8&%. 7$%&*'B !7 71C32 7/ 482S31 763 M0327C/8F &/32 7639/PN48@ 64U3 38/0I6 9426 9/PC8I C8 7/ 9/U31 /:GCI47C/82 7/ N4@ /07 9426V

!L34GG@K 147C/2 S/0GL :3 /U31 =K CB3BK 763 9/PN48@ 64U3 38/0I6 9426 7/ N4@C72 26/17Z731P /:GCI47C/82B #63 U,99$-. 9"./+F

(011387 147C/ h (011387 +22372 W (011387 ,C4:CGC7C32

(011387 422372K 413 763 422372 7647 413 I/C8I 7/ 7018 C87/ 9426 C8 763 9/PC8I@341K U2 9011387 GC4:CGC7C32K CB3B 763 /:GCI47C/82 7/ N4@ C8 763 24P3 9/PC8I@341B + L14S:49J /H 763 (011387 147C/ C2 7647 8/7 4GG (0113872 422372 413I/C8I 7/ 7018 C87/ 9426 OA13N4CL 9426K A13N4CL 1387RK 48L 2/P3 413 8/7134GG@ GCM0CLK GCJ3 C8U387/1@B

X/K 4 24H31 147C/ C2 763 s,/*K 9"./+ S6C96 C2 94G90G473L 42 H/GG/SF

`0C9J 147C/ h O(426 q $393CU4:G32R W (011387 ,C4:CGC7C32

#6C2 /83 C2 I38314GG@ 4 GC77G3 G322 7648 =K 42 C7 C2 P096 641L31 7/ I37 /U31 =B"3Q7K S3 64U3 763 (*% 7/ (011387 GC4:CGC7C32 147C/F

(*% 7/ (011387 ,C4:B h (*% W +UIB (011387 GC4:CGC7C32

!"#$ V)


64/139

V,%272'% )*G27$-2 7$%&*'[ &/32 763 9/PN48@ 64U3 38/0I6 9426 9/PC8I C8H1/P /N3147C/82 7/ 9/U31 C8731327 /:GCI47C/82V X4P3 6313K CL34GG@K 147C/2

26/0GL :3 /U31 =B *C127 147C/K !8731327 9/U314I3F

!87B 9/U314I3 h O%N3147C8I !89B :3H/13 &3NBR W !8731327 3QN3823

+8L 7638K 48/7631 /83F

(426 !87B (/U314I3 h O(*% q (426 C8731327 N4CL q (426 74QR W (426!87B N4CL

,/8IZ731P L3:7 147C/2B D/S L/32 763 9/PN48@ TC84893 C72 I1/S76V !7 4G2/N1/UCL3 4 P342013 /H :48J10N79@ 1C2JB &3:7 7/ 3M0C7@F

&3:7 7/ EM0C7@ h #/74G GC4:CGC7C32 W X64136/GL31\2 3M0C7@

#/74G 422372 C2 2/P37CP32 023L C8 763 L38/PC847/1B #638 S3 64U3F

,/8IZ731P &3:7 7/ EM0C7@ h #/74G ,# &3:7 W #/74G XE

,# &3:7 7/ #48IC:G3 422372 h #/74G ,# &3:7 W O+22372 Z !87B 422372R

!"#$ V;


65/139

(D+A#E$ aF ,%"-Z,!xE& +XXE#X +"& .+$_E#+?,E

XE('$!#!EX !8 76C2 964N731K S3 SCGG 9/U31 422372 7647 13N132387 G/8I31Z731PC8U327P3872B 53 SCGG 27417 SC76 A1/N317@K AG487K 48L EM0CNP387K 9/U31C8IM0327C/82 GCJ3F 5647 I372 C89G0L3L C8 76323 499/0872V D/S 413 763@L3N139C473LV 5647 64NN382 CH 763C1 U4G03 C2 CPN4C13LV #638K S3 SCGG 9/U312CPCG41 M0327C/82 H/1 !8748IC:G3 +22372K C89G0LC8I -//LSCGGB *C84GG@K S3 SCGGLC29022 6/S 9/PN48C32 499/087 H/1 C8U327P3872 C8 L3:7 48L 3M0C7@23901C7C32 48L 6/S 763 71347P387 H/1 3M0C7@ C8U327P3872 C8 /7631

9/PN48C32 C2 L3731PC83L :@ 6/S P096 /H 763 /7631 9/PN48@ C2 /S83LB

?*,-J5&G28 $''2%'

+ G/8IZGCU3L 42237 C2 48 42237 7647 SCGG N1/UCL3 4$-$I/.0 3+9 F+9$ .1"- +-$ @$"9 GCJ3F

• #48IC:G3 422372F A1/N317@K AG487K 48L EM0CNP387

• !8748IC:G3 422372F -//LSCGGK ?148L 84P32K A473872K 48L (027/P31GC272B

53 SCGG G//J 47 499/087C8I C22032 7647 41C23 S638 L34GC8I SC76 G/8IZGCU3L422372F

• 5647 64NN382 S638 S3 "*M,/9$ 4 G/8IZGCU3L 42237• D/S =$


66/139

#638K H/1 H07013 3871C32K S3 SCGG 74J3 2/P3 3QN38232 /07 /H 763 +22372499/087K 6313 H1/P @341 = 7/ =*7 ?&,-J5&G28 $''2%'B 53 SCGG 94NC74GC23 4GG 9/27283932241@ 7/ I37 48 42237 134L@ H/1 C72 C8738L3L 023K 3BIBK N0196423 N1C93KL3GCU31@ 9641I32K C8274GG47C/8 9/27K 379B

*/1 23GHZ9/82710973L 422372K S3 4G2/ 94NC74GC23 C8731327 /8 L3:7 7647 C2C890113L 7/ TC84893 763 42237\2 9/8271097C/8B !8 76C2 9423K C8731327 3QN3823/8 763 C89/P3 27473P387 L/32 8/7 13TG397 4GG /H 763 C8731327 9/272 C890113L:@ 763 TC1PB

!H 49M0C2C7C/8 9/272 C89G0L3 P0G7CNG3 9G42232 /H 422372K 3BIB G48LK :0CGLC8IK48L P496C831@K 763 9/27 P027 :3 4GG/9473L C87/ 23N41473 42237 9G42232B

;Ke


67/139

12:&,827B #48IC:G3 422372 413 L3N139C473L 48L !8748IC:G3 422372 413L3N139C473LB #63 L3N139C47C/8 :42C2 C2 O49M0C2C7C/8 Z 24GU4I3 U4G03R 48L 763

023H0G GCH3 948 :3 C8 @3412 /1 08C72B #63 L3N139C47C/8 N477318 948 :3 42714CI67 GC83 /1 48 4993G31473L P376/LB +GG /H 76C2 3G3P3872 413 96/238 :@P484I3P387K 763@ P4J3 763C1 :327 327CP473B

E.9"/#1. 2/-$ =$


68/139

F$)A %* %#2 2


69/139

?/77 2N38L2 fnRa9O ]M,/


70/139

Z$. R++K X"2,$ e 1/0.+9/*"2 *+0. ` "**,F,2".$= =$


71/139

V,%27,$%&*,$5 8&>>272,)2' >*7 ?*,-J5&G28 $''2%'B

(411@C8I U4G03F

• 'X -++A 13M0C132 763 G/S31Z/HZ9/27Z/1ZP41J37 SC76 L3N139C47C/83QN3823 139/1L3L 3496 N31C/L

• !*$XF 4GG/S2 G/S31Z/HZ9/27Z/1ZP41J37 P376/L /H H4C1 U4G03 P376/LB'8L31 H4C1 U4G03 P376/LK AAwE C2 9411C3L 47 H4C1 U4G03 47 4GG 7CP32KSC76 48@ 08134GC23L I4C82 /1 G/2232 3C7631 TG/SC8I 761/0I6 763C89/P3 27473P387 /1 LC1397G@ 7/ 27/9J6/GL312\ 3M0C7@

!PN4C1P387F

• 'X -++AF +22372 S1C7738 L/S8 9488/7 :3 S1C7738 :49J 0N C8 U4G0347 4 G4731 L473

• !*$XF '8L31 G/S31Z/HZ9/27Z/1ZP41J37K 422372 S1C7738 L/S8 948 :3S1C7738 :49J 0N 7/ 763 /1CIC84G 9/27 /H 763 42237 OG322 4990P0G473LL3N139C47C/8RB +G2/K L3731PC847C/8 /H S637631 48 CPN4C1P387 C2

83932241@ C2 C8C7C4GG@ :423L /8 763 LC29/0873L N132387 U4G03 /H 9426TG/S2B

V,%$,-&452 $''2%' $,8 -**8/&55

!8 I38314GK 'X -++A 48L !*$X 13M0C13 7647 C873184GG@ L3U3G/N3L C8748IC:G3264U3 7/ :3 3QN3823L CPP3LC473G@ O$w&K +LU317C2C8IK EPNG/@33 714C8C8IRBD/S3U31K 2/P3 7@N32 /H $w& 948 :3 94NC74GC23LF

• 'X -++AF X/H7S413• !*$XF &3U3G/NP387

?/76 2@273P2 13M0C13 7647


72/139

• #63 C8748IC:G3 41C232 4 71482H314:G3 9/871497 /1• #63 C8748IC:G3 42237 C2 23N414:G3

"/8Z23N414:G3 C8748IC:G32 413 C89G0L3L C8 -//LSCGGB

!8748IC:G3 422372 SC76 4 L3TC8C73 GCH3 P027 :3 4P/17C23L /U31 7647 GCH3 GCJ3A473872K (/N@1CI672 48L (027/P31 GC272B

!8748IC:G3 SC76 48 C8L3TC8C73 GCH3 413 8/7 4P/17C23LK 3Q4PNG32 C89G0L3?148L 84P32 48L -//LSCGGB

?'# !8748IC:G3 422372 413 27CGG 20:[397 7/ 763 0204G 42237 CPN4C1P387 73272B

Y**8/&55B 5638 48 49M0C131 N01964232 4 741I37 TC1PK 763 741I37\2C8LCUCL04G 422372 48L GC4:CGC7C32 413 TC127 4L[0273L 7/ 13TG397 763C1 9011387P41J37 U4G032B #638 763 49M0C131 139/1L2 48@ 23N414:G3 /1 71482H314:G3C8748IC:G3 422372B *C84GG@K -//LSCGG 3M04G2 763 3Q9322 /H 763 N0196423 N1C93/U31 763 P41J37 U4G03 /H 837 CL387CTC4:G3 422372B

EQ4PNG3B _A 49M0C13L #_ H/1 f;K


73/139

#63 499/0872 SCGG :3 9411C3L :@ 763 49M0C131 47 763 E27CP473L H4C1 U4G03K48L X7/9J6/GL31\2 3M0C7@ SCGG LC24NN341B *017631P/13K _A 327CP4732 7647 C7

49M0C13L 4 9027/P31 GC27 S/176 f;


74/139

o D/S LCL 763 -//LSCGG CPN4C1P387 4HH397 ,@/82 TC8489C4G27473P3872 48L 147C/2 C8 ;


75/139

"/SK S3 I37 7/ 482S31 6/S P096 AAwE S42 49M0C13L C8 ;K 8/8 9426 (+AEs S42 >=B; H/1 4 7/74G /H l


76/139

#63 [/0184G 3871@ C2 763 H/GG/SC8IFa9O *"01 BfAC PSOSa9O A**O a$


77/139

X/ eBn @3412 64U3 :338 023L 0N 42 763 7/74G GCH3 /H N473872 C2 =n @3412B#6313 C2 8/ 24GU4I3 U4G03 H/1 N473872K S3 4220P3 7647 763 24GU4I3 U4G03 C2

^31/B

#63 -//LSCGG 642 :338 CPN4C13L :@ ;aeBg PCGGC/8K 2/ S3 N13N413 763H/GG/SC8I [/0184G 3871@F

a9O b+00 Bf]: `E]C P(SJO)U9O ?++=>/22 B`AC P(SJO)

$3H311C8I 7/ 763 %N3147C8I X(*K S3 948 233 7647 76313 S42 4 837 G/22 /8!89/P3 27473P387 7647 S42 L03 7/ 763 CPN4C1P387 9641I3B ?07 C7 64L 8/

CPN497 /8 (426 H1/P /N3147C/82 O/1 E?!#&+RB +G2/K 763 422372 L1/N C8 ;


78/139

o !87387 C2 7/ N1/TC7 H1/P 26/17Z731P TG097047C/82 C8 P41J37N1C932 O497CU3 P484I3P387R

o (/PP/8 C8 TC8489C4G 231UC932 TC1P2 48L TC8489C4G 231UC932LCUC2C/82

• AX"/2"42$`3+9`E"2$0 BA5EC

o !87387 C2 7/ 3418 1370182 /U31 763 P3LC0P 7/ G/8IZ731POC8U327 9426 087CG 833L3L H/1 83S N1/[397R

o (/PP/8 C8 8/8ZTC8489C4G 9/PN48C32• d$2=`.+`F".,9/.@ Bd68CF L3:7 C8U327P3872 948 :3 499/0873L H/1 42

714LC8IK +*XK /1 bD3GLZ7/ZP4701C7@c 23901C7C32B

o *C1P 642 :/76 763 4:CGC7@ 48L C87387 7/ 6/GL 763 L3:7

C8U327P387 087CG C7 P470132o &/ 8/7 P41JZ7/ZP41J37

o $39/I8C^3 C8731327 13U3803 3496 N31C/L

=7$8&,- G' (W@B %8 763 :4G4893 26337K :/76 P376/L2 763 C8U327P387 C29411C3L 47 H4C1 U4G03 47 763 :4G4893 26337 L473 ObP41JZ7/ZP41J37cRK 76C2P41JZ7/ZP41J37 9134732 08134GC23L I4C82 /1 G/2232B

#63 LCHH313893 C2 /8 763 !89/P3 27473P387F• #14LC8IF '8134GC^3L I4C82 /1 G/2232 I/ /8 763 !89/P3 27473P387• +*XF '8134GC^3L I4C82 /1 G/2232 I/ C87/ +990P0G473L /7631

9/PN136382CU3 C89/P3 O+%(!RK

o +%(! C2 GCJ3 4 $374C83L 3418C8I2 499/087K 3Q93N7 764771482497C/82 I/ LC1397G@ C87/ +%(! SC76/07 4NN341C8I /8763 !89/P3 27473P387B

o +%(! 27/132 0N 08134GC23L I4C82 /1 G/2232 087CG 23901C7@ C2

2/GLK S638 763@ 413 b13U3123L /07c C87/ 763 !89/P327473P387B

o _3@ LC29G4CP31F 71482497C/82 I/ C87/ +%(! 837 /H 74Q32K :07S3 413 I/C8I 7/ CI8/13 74Q32 H/1 76C2 7/NC9B

EQ4PNG3B ?/77 :48J :0@2 f=


79/139

.3@31 (/B :0@2 f=


80/139

"/SK CP4IC83 763 N1C93 L1/N2B .41JZ7/ZP41J37 /8 763 :4G4893 26337 L473B+7 M041731 38LK ?/77 :48J\2 C8U327P387 C8 #_ 27/9J C2 8/S S/176 fplB

t/0184G 3871@Fa9O b+00 +- /-X$0.F$-. Bf]: È]C P)

U9O 8"9K$."42$ 0$*,9/./$0 BÀC P)

+7 M041731 38LK .3@31 (/B C8U327P387 C8 #_ 27/9J C2 8/S S/176 fplBt/0184G 3871@B

a9O AWUG BÈ]C P)U9O 8"9K$."42$ 0$*,9/./$0 BÀC P)

'8134GC^3L G/22 C2 N417 /H "37 C89/P3 H/1 ?/77 :07 8/7 H/1 .3@31B

+H731 M041731 38LK ?/77 :48J 23GG2 C72 #_ 27/9J H/1 f=


81/139

"/SK S3 SCGG 13UC3S 4 20PP41@ /H 763 ?/77 O#14LC8IR U2 .3@31 O+*XR 9423F

D3GLZ7/ZP4701C7@ 23901C7C32B +9M0C2C7C/8 [/0184G 3871@F

a9O 8"9K$."42$ 0$*,9/./$0 BfAC P'QQ

U9O U"01 B`AC P'QQ

5638 C87313272 413 N4CLFa9O U"01 BfAC PJ

U9O G-.$9$0. 9$X$-,$ BfH: fE]C PJ

(648I3 C8 *4C1 U4G03 47 N31C/L 38L L/ 8/7 CPN497 763 *C8489C4G 27473P3872B

5638 763 23901C7@ C2 2/GLF

a9O U"01 BfAC P'Q)U9O ?"/- +- /-X$0.F$-. BfH: fE]C P)U9O 8"9K$."42$ 0$*,9/./$0 B`AC P'QQ

@EW 2>>2)%' *> X$7A2%$452 '2)+7&%&2'B !8 763 9423 /H 69"=/-# 0$*,9/./$0K C7SCGG 26/S C8 %N3147C8I 497CUC7C32K 4LL L39134232 O/1 20:71497 C89134232R C8:4G4893 26337 499/087 C8 (426 TG/S H1/P %N3147C/82 2397C/8B

AX"/2"42$`3+9`0"2$ "-= d$2=`.+`F".,9/.@ 23901C7C32 SCGG 26/S 0N C8 !8U327C8I

497CUC7C32K 9426 H/1 N01964232 48L H1/P 24G32 C2 GC273L C8 763 (426 TG/S H1/P

!"#$ S'


82/139

!8U327C8I 497CUC7C32B +LL :49J 134GC23L G/2232 O/1 20:71497 134GC23L I4C82R C8(426 TG/S H1/P %N3147C/82 2397C/8B

.41J374:G3 23901C7C32 LC29G/2013B ?%( +07/P/7CU3 642 4 TC8489C4G 231UC93223IP387 7647 63GN2 C72 9027/P312 TC84893 763 N0196423 /H 9412B +2 4 N417 /HC72 :02C8322K 76C2 23IP387 C8U3272 C8 P41J374:G3 23901C7C32B 53 SCGG 023?%(+ H//78/73 LC29G/20132 7/ 482S31 763 H/GG/SC8I M0327C/82F

• 5647 C2 763 9/27K H4C1 U4G03K 48L ://J U4G03 OCB3BK :4G4893 26337U4G03R /H ?%(+\2 P41J374:G3 23901C7C32 42 /H =;Wg=W;


83/139

%H738K 9/PN48C32 SCGG 8/7 LC29G/23 763C1 #14LC8I 23901C7C32 6/GLC8I2:394023 763@ 413 71@C8I 7/ 3418 26/17Z731P N1/TC72K 2/ 763@ SCGG 6CL3 763C1

6/GLC8I2B

+82S312 7/ 763 M0327C/82F• 5647 763 9/27 /H 763 23901C7C32V fnKn• 5647 C2 763 ://J U4G03V #XK +*X SCGG 26/S 47 *4C1 P41J37 U4G03 C8

://JK :07 D#. 47 9/27K 2/ 7/74G ?x C2 feKla=• 5647 413 499B 08134GC23L I4C82 48L G/2232V -4C82 f>p 48L G/2232

fg;aB

• D/S P096 64U3 :338 139/I8C^3L C8 +%(!V +*X f;lp Z fgp h f;><G/22

• D/S P096 642 :338 139/I8C23L C8 "!V #XF f> G/22

5647 413 763 I4C82 48L G/2232 /8 23901C7C32 2/GLV ,37\2 9/87C803 7/ 48/7631N417 /H 763 H//78/73F

#63 837 G/22 S42 f;> Z fenK 2/ 4 fg; G/22B

5647 S42 763 ://J U4G03 /H 23901C7C32 2/GLVa9O U"01 BfAC P_:'QQa9O b+00 +- 0"2$ Bf]C P)(a9O AWUG B`]C P'S

U9O 8"9K$."42$ 0$*,9/./$0 B`AC P_:'JQ

!"#$ S)


84/139

+13 76313 48@ S4@2 7/ C8913423 ;


85/139

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