4NH= XD GN N=\ L]HT>N - CG Finance Department

4NH=XD
GNN=\L]HT>N`NMN
NOGKOVRGGVLVD
XL]L NVDGNVY[V]INUGMXVJVUT
YNRVQXL GNL]NLôIXHôóó
GNN=\
IQXNDG
IRN
-K#-KHUK#GTGNLV
D NXL]GMNL]L RDONMNDI
NGMNGN
YNRVQXL LV
D NXL]NINGNMWNMKGMXVFNFUa$
-K#-KHUK#GTLQXNH
GNLVD
NXL]GMNRDLVD
NXONMNDI
NGMNGNYNRVQXL HOJL OD>NGVON)NYNR
G
GN=RNJKJVUTY[VI] NUJ6$
GCLNEOL GKLNRUKI+NWRNXVGNG9GMVD$
OK\RDJ/UN^NM
GNN=\L]HT>N OJL NVDGKOZSK
4NH=XDYNR
GJNV@UNVLVD
NX/RKGCUGUN=YINGNMKGVYNQV
NGVON)N
YOH)N=UNJVUTISIG5ONL]HNNL IQYOH)N=UNLV
D NXJVUTQNRNIGN[NJNV
OVRNLTI/UGN+NN[NVDHVD
LV
D NX[NXNJVUTYN6OUPL\I&NNVDGKOD[NXNGNL]L GMNWLI UYINGNMK`NMNYI+NL]HNINUXHZXNJ/UN^NMUKXL]IUNVDHVDNYI
NI^NULV
D NXMNVDGV
L]GMNHVDMNWLI UYINGMK`NMNYI+NL]HNINUFNVJND)NGVYD[%Z VRDYD[IZ \NVDGVIX
NNX
IS8JUKXL]IUNVDHVD$
>NGNN=\L]HT>N`NMNYI+NL]HNINULIU#LI5XGNLNOLNV9=YNGNMGNODT'U1NNIS UKX
L]IUNVDHVD$
[YI+NL]HNINUPDSNE=RDLJSNXIS8JUKXL]IUNVDHVD$
OVRNIXRC5U NNOGK GH=SNMK GN L]GMN OVRNIXRCI5U IQXNDG OV IQ G HNJ FNQ 4NL= HVDY[VI] NUGMXVHVDIR\(FJTYNJNVUNVIR\(FGVGNMNOIJUIQYNR
GJNVUNV
GNN=\L]HT>N`NMNYI+NL]HNINUONMND
N&/9}V'9@IQY8GNN=\NVDHVDOVRNLTI/UGNHVDQW=
OVRNYI+N\V>NODUNVDNL]QYI+NL]HNINUXIGV[VJNV$
IQ YNR
G JNV@ UNV VOV NNOGK GH=SNMK GV I\ YNR
GUNXTONM 1[ IOIR\ OIR=OVW
LV
D NXIXHGNIXHGNYINIXHGNI\I>NUIRRMN@WNVGNN=\L]H>N`NMN
HN8IGN[NJ6$
VOV
NNOGKGH=SNMKIW8JVGVR\UKXL]IUNVDLNOLNV9=YNGNMGV1NNIS GKYNR
GUNJ6
VOVGH=SNMKIWXLM1[IOIR\OVRNVDLVD
NXIXHGNIXH\N[ZJNVUNJ6WNV
YIRRNIJUNIRNTMNIRNRNJNV$
VOV
NNOGKGH=SNMKIWXLM1[IOIR\OVRNVDLVD
NXIXHGNIXH\N[ZJNVUN
J6$
YIXRN= OVRNIXRCI5U GV HNH\V HVD GNN=\ L]HT>N `NMN OM\ G]  GK IFXNLZIU= IGV JT +NK LV
D NX
L]GMN\V>NNINGNMKGNV+NVWNWNOGUNJ6$
XNV9 LQN=X
NK HIJ\NYNVD JVUT ODT'U 4NV9NV[]N4 YNR
G XJK J6@ LM8UT EO YN
N GN
"NNVNNNL OD\[XJNVXNYNR
GJ6$
4NH=
LV8
NXU)NNPLNQNXIXNN=MNGMXVGVI\V4NH=
ôIXHôóôóU)NNôóó
+NN[G
NNOGKOVRGGNXNH
ILUNGNXNHHIJ\NGH=SNMKGVHNH\VHVDLIU GNXNH+NK
W8HIQXNDGE=/RKOXaGVYXTONM
NH=U)NNMN9}KUN
IXRNOGN/)NNE=LUN[]NH@IW\N
U)NNMN7Q
NN=UVJT
/)NNLXNGNXNHOIJURU=HNXU)NNYI8UHIXTI'U
OVRNL]NM(+NGMXVVGNIQXNDG
OVRNOHNI,UGNIQXNDG GO6IXGOVRNGKGT\YRINIWOGVI\VLVD
NX
PLNQNXHDWZMIGN[N)NN
QNVO6IXGOVRNGVI\VL]N,UJTE=IGOK+NKL]GNM
GKLV
D NX#PLNQNXGKMNI
NU)NNPOGN/RL
LZR=RUK=IOIR\OVRNGVI\VL]N,UIGOKLV
D NX#PLQNX
GKMNI
NU)NNPOGN/RL
PO
NNOXGNXNHIWOGVYNKXOVRNGK[E=JNV
IXNVWXGVG]HHVD$
2RNNXU)NNYXJ=GNMKOVRN
YJ=GNMKOVRNGKYRIN
NNOGKGH=SNMK`NMNYNRVIQULV
D NXNOVRN
PLQNXGK-VNKYN6MYNRVQXGMXVGNGNMN
Y
N'UUNLV8
NXGVHNH\VDHVDISIG5ONL]HNNL OD\;XIGNWN
'N
NNOGKGH=SNMKOVRNOXaGVLZR=
YN[N)NNYN6M'NH"L]Q
V NIOIR\OVRNLV
D NX
IXHGVIXHGNPLIXHPOLM
\N[ZJNVUNJ6GVR\+NZULZR=HL]GVYNFDI9U
GH=SNIMNVDGVODFDNHVD
PLQNXGKOD[NXNGVI\VPL\I&NND
LV8
NXGKOD[NXNGVI\VYN6OUPL\I&NND
L]/UNIRULV8
NX
L]/UNNIRUHC5TOJOVRNIXRCI5UPLQNX
L]/UNIRUOVRNPLQNXIQGNVE=JNV
RJIQXNDGIWOOVLVD
NXSN\ZJNVXNJ6
'NXNHIXQ=
V NXIX(XGVI\VIGN[NJ6
GHC5TOJOVRNIXRCI5UPLQNX
QNV[6MYD
NQNKLIMRNMLVD
NXIQ\N[ZJNV
'N
NNOGKGH=SNMKXV
NNOXGKO+NK
QVMGHNVDGN+NT[UNXGMIQNJ6
'NYD
NQNKLIMRNMLV8
NX
NNOGKGH=SNMK
LM\N[ZJNVUKJ6YN6MIQ\N[ZJNVUKJ6UNV
GYD
NQNKLIMRNMLV8
NXGKOD[NXNGVI\PL\I&ND
QNVPLQNXOVROZ\KGKWNXVRN\KYD
NQNXGKMNI
N
UKX
NNOGKGH=SNMKGVOVRNIXRCI5UGVL
SNUaPOGKHC5TJNVWNXVLMLI5X#LIUGNVIQXNDG
OVUGLVGKRIN=UQMOVU)NN
IQXNGOVGKONHN8QMOVLIMRNMLVD
NXGKLN UNJNV[K$
SNM4NH=HVIQYXTONMLIMRNMGNLZN=U)NNY_UX&N6MN
G]HNDG LIMRNMGVOQ/GNXNH
W8HUNMK>N
NOGKGH=SNMKOV
ODFDN
˜DSNE=
LJSNXIS8J
LV8
NXPLQNXGV+NT[UNXGN/)NNX
GNVNN[NMNPLGNVNN[NM
GONR=WIXG^NV GVF6DGGVHNHOVLVD
NX#PLNQNXGN+NT[UNXRNDI1UJNVXVLMF6DG>NNUNGN
XNHRD/)NNX
\V>NN
NKN=IWOHVDVLV8
NXU)NPLQNXIRG\XKJ6
/)NNXGNN=\L]HT>NGVJ/UN^NM
IQXNDG
+NN[QNV
ôYXT+NN[Gó
IL1\VHJKXNVGKOVRNGVQN6MNXYNJIMUPL\I&NND
NNIMULQ

OV

UG

RVUX

R6I'UGIR
NVNRVUX

YN6OUPL\I&NND
IQIL1\VHJKXNVDHVDGT1VOKYRIN
NNIH\JNV@IWOVYN6OUPL\I&NNVDVGKVOD[NXNGMXVGVI\
IJONFHVDXI\NWNXNJNV@UNVYN6OUPL\I&NNVDGKOD[NXNGMXVGVI\PUXKJKIL1\KYRIN\K
WNXKSNIJ$
YXT+NN[QNV
YXJ=GNMKOVRNGN&N6MN
IQXNDGOVIQXNDGUGRN=HNJIQX
2RNNX
GNVE=Y8OVRNWNV
YXJ=GNMKXHNXK[E=JNV$
NV[
YXT+NN[UKX
OVRNGKYRINWNVRVUXL GHVDO5NILUXGK[E=JNV
'NPL=T'UYRIN1[IOIR\OVRNLV
D NXIXH
GVIXHGVL]NRNNXNVDGVYXTONMO5NILUGK[E=J6$
YXT+NN[SNM
LZRN=XTHNIXUNYI8UHLV
D NX#PLQNXGKHDWZMKGVI\GNN=\L]HT>N`NMNPLNV[IGNWNRV[N
IXHU)NNGVPLF8NNVDGVYXTONMGNN=\L]HT>N`NMNYNJIMUU)NNODIRUIMUGKWNXVRN\K
LZRN=XTHNIXU#YDIUHLV
D NXU)NNPLQNXGV&N6MV
LV
D NXLVL]IUHNJ
PLQNX+NN[GGKHQHVDP<\VI>NUPLQNXGNLVL]IUHNJ
)NNI/)NIUNL]IU
NU
"N9NEV
GYD
NQNKLIMRNMLVD
NXIQ\N[ZJNVHVDYD
NQNXLVL]IUHNJ
+NN[GGKHQQNVQVI>N
>N
NNOGKFGNNMGHVD@WNVOTIXI
SUYN6MIXNN=IMULVL]IUHNJ
GK[E=JNV$
[
NNOGKFGNNMGHVD@WNVY+NKUGIXNN=IMUXLVL]IUHNJ
GK[E=JNVGVOHNNVWXGVI\VMNVGK[E=PLQNX
GKMGH$
"NG>NYN6M[GNNV[
LVL]IUHNJ
LZRN=XTHNIXU#YXDIUHPLQNXGK
NTMGH
LV
+NN[UKX
ôYXT+NN[Gó
\V>NNLMK^NNHZ<NDGX
VOKYJ=GNMKOVRNGKGT\YRIN@WNV
YINRNIN=GKOVRNIXRCI5U#Y
N'UUN#^NIULZIU=#YIXRN=
OVRNIXRCI5ULV
D NX#PLNQNXQVXVGVI\/RKGNMGK[E=
JNV@IQGNVE=OVRNYRIN[]NJXGKWNUNVPOGV
GNMNFUNVWNV$
YN=RNIN=GK#OVRNIXRCI5U#Y
N'UUN#^NIULZIU=#YIXRN=
OVRNIXRCI5ULV
D NX#PLNQNXGKMNI
NWNV/RKGNM
GK[E=JNV$
IQXNDGIWOOVYINRNIN=GK#OVRNIXRCI5U#YD
N'UUN#
^NIULZIU=#YIXRN=OVRNIXRCI5ULV
D NXPLQNX/RKGN=JNV$
\V>NN
NKN=IWOHVDYINRNIN=GK#OVRNIXRCI5UYD
N'UUN#
^IULZIU=@YIXRN=OVRNIXRCI5ULV
D NX@PLQNXL]+NN=JNV$
OVRNIXRCI5UGVFNQ
NNOGKGH=SNMKGKHC5TJNVIQXNDGOVOVUG
WNXVLMLIMRNMGVJGQNMOQ/NVDGNVQVJNVXVLVL]IUHNJGKRIN=UQMLM
RN\KYD
QNKLIMRNMLVD
NXGKMNI
NU)NNIQXNDGOVUG
LVL]IUHNJGKONHN8QMLM
I9,LNKIQXNDGOVYNMD+NJNVXVRN\KU)NNOVRNIXRCI5UGVIQXNDGUGGKYRIN
GNOVRNY+NKUGO5NILUXJKD[E=J6RJGN=LVD
NX+NT[UNXYNQV
NWNMKGMXVGV
LJ\VIGNWN[N$
\V>NNINGNMK#OJNGHJN\V>NNGNM
YXT+NN[QNV
NNOGKGH=SNMKGNXNH LV
VD NXNPLQNXGK-VNK /RKGCULV
D NXGKMNI
N
/RKGCUPLQNXGKMNI
N
LV
D NXL]NMD+NJNVXVGNIQXNDG OVRNIXRCI5UGVFNQ
NNOGKGH=SNMKGK RIN=UQM
HC5TJNVWNXVGKI/)NIUHVDLIMRNMGVJG
ONHN8QM
QNMOQ/NVDGNVQVJNVXVRN\KYD
NQNKLIMRNM
LV
D NXMNI
N$
1[IOIR\OVRNLV
D NXIXH@GVLV
IXHGVPLIXH>NGVYNKX
PLQNXOVROZ\KNV;MNI
N$
YIXNN=IMU
NNOGKQVMGHNVDGVOHNNVWXLV
GVI\X[QWHNGK[E=MNI
NNMNVGK
[E=PLQNXGKMNI
N$
+NN[SNM
IJQNUVD
YN6OUPL\I&NNVD+NN[GGKHQHVDPI<\I>NUYN6MPL\I&NVNVDGKOD[NXNL]5VGHNJ
HVDJNVXVRN\VIQXNVDGKRN/UIRGOD>NLMYNNNIMUJNVXVSNIJ$
^IULZIU=LVD
NXNPLQNX
GIQHNH\N^NIULZIU=LVD
NXNPLQNXGNJNVUNVJNVXVRN\KFSUNVDGV&N6MVEO4NH=GV
+NN[GVGHQGVONHXVIR/UNMOVQ
NN=VWNXVSNIJ$
>NJFUNVIGY8 IXNVWX'NVDXJKDIH\N$
OVRNGV &N6MVVOKOH/UYRINNVD GKLC)NGIGNWNXNSNIJ@IWXGKOVRNGV LHVD
OD[NXNXGK[E=JNV$
LJSNXIS8JIQOD+NRJNV@GT1OT/L9IS8JNVDGN@IWXGKOD>NQNVOVGHXJNV@P<\V>N
GMVD$
XNHW[QV>NVXVIRI+N8XYI+N\V>NNVDHVDJ.NUJNVIG
NNOGKGH=SNMKGVXNHGVL])NH
Y^NMNXNHOJKLHVDXJKDIQV[VJ6@NXJKIQN[NJ6@UNVEOU)GNP<\V>N
LV
D XODFDNKGN[WNVDGNVY[VI] NUGMXVRN\VL HVDGMVD$
OVRNIXRCI5UGNIQXNDGOVRNLT/UGU)NNYI8UHL]HNNL @IQGNVE=JNVHVDQ
NN=KWNRV$
FJN\KVOV
NNOGKGH=SNMKGVHNH\VHVDWNVOVRNOVIX\DIFU@YIXRN=OVRNIXRCI5U@OVRNOV
J9NVWNXVNF>NN=/UIGVWNXVGVFNQFJN\IGN[NJNVPOGKFJN\KOVODFDINUODI^N,U
IRRMNOD\;XIGNWNXNSNIJ$
LIMRU=XLIMRU=XMNWLI U
NNOGKGH=SNMKGV IQXNDGOIJUODI^N,UJ/UN^NMGV YNKX\N\
/NJKOVIGWNXVSNIJ$
4NH=
ôQVI>NVIXHôó@ôóôóôó@ôóó
OVRNHVDMJUVJTHC5ZJNVWNXVLM
NNOGKOVRGGNVLVD
NX#LIMRNMLVD
NX#PLNQNXIXNN=MN
RD/RKGCUGMXVGNL]L I+N8XYDGV^NNRC5UOVLVD
NX+NT[UNXSNJVWNXVGKI/)NIUHVDQNVL]IUNVDHVD+NVWNWNRV
+NN[G
HCU
NNOGKGH=SNMKGNXNH
ILUNGNXNHRDHIJ\NGH=SNMK GVHNH\VHVDLIUGNXNH+NK
W8HIQXNDGE=/RKOXaGVYXTONM NH=U)NNMN9}KUN /)NNLXN#IR+NN[GNXNHWJNDYI8UHL
OV
NNOGKOVRGGN=MU)NN$
YDIUHIXTI'U
/)NNE=
/)NNXNL8X
Y/)NNE=
OVRNL]NM(+NGMXVGNIQXNDG OVRNOHNI,UGNIQXNDG O6IXGOVRNGKGT\YRINIWOGV
IXVLVD
NX#PLQNXHDWZMIGN[N$
O6IXGOVRNGVI\VL]N,ULV
D NX#PLQNX GKMNI
NRDPOGNL]GNM$
LZR=RUK=IOIR\OVRNGVHNH\VHVDL]N,ULV
D NX #PLQNXGKMNI
NU)NPOGNL]GNM$
IXNVWXGVG]HHVDPO
NNOXGNXNHIWOGV
YNKXOVRNGK[E=JNV$
2RNNXU)NNYXJ=GNMKOVRN
YJ=GNMKOVRNYRIN
'N
NNOGKGH=SNMKOVRNOXaGV LZR=YN[N)NNYN6M'N1[IOIR\
OVRNLV
D NXIXHGVIXHGV
PLIXHPOLM\N[ZJNVUNJ6$
PLQNXGKOD[NXNGVI\VPL\I&NND
L]/UNIRUHC5TU)NNOVRNIXRCI5UPLQNX
'NXNHIXQV
= NXIX(XGVI\VIGN[NJ6
GHC5TU)NNOVRNIXRCI5UPLQNX
QNV[6MYD
NQNKLIMRNMLVD
NXIQ\N[ZJNV
'N[6MYD
NQNKLIMRNMLVD
NX
NNOGKGH=SNMK
LM\N[ZJNVUKJ6@YN6M
NNOGKGH=SNMK`NMN
RN=OVYINGYJ=GNMKOVRNGK[KJ6$
GH=SNMKGVWKIRUMJXVLMHC5TGVY[\VIQX
OVRNIXRCI5UJNVXVGKI/)NIUHVDLVD
NXJVUTPL\I&NND
L]/UNIRULV
D NX
L]/UNIRU[6MYD
NQNKLIMRNMLVD
NX [6MYD
NQNKLIMRNMLVD
NXGKYRIN
IQYD
NQNKLIMRNMLVD
NX\N[ZJNVUNV
L]/UNIRUYD
NQNKLIMRNMLVD
NX
YIQXNDGOVUGLVGKFKQMOV
FIQXNDGOVUGLVONHN8QMOV
PO2I'UGNXNHIWOVYD
NQNK[6MYD
NQNK
LIMRNMLVD
NX+NT[UNXIGNWNXNJ6
HCU
NNOGKGH=SNMKOVODFDN
LZMN0NGGNLUN
PX2I'UNVDGNIRRMNIW8JVDHC5TOJOVRNIXRCI5UPLQNXGN+NT[UNXIGNWNXNJ6
O
XNH
PLQNXGVIJ/OV NNOGKGH=SNMK
0KOKYNMWKGV
0NGGNLZMN
G]
GKMNI
N
OVODFDN
+NT[UNXGN
LUN
YNNNMY)NN=UXNHNDGX
NIXHFKGV
YXTONM
XNFNI\[GKQ
NNHVDHC5TOJOVRNIXRCI5U PLNQNXGKMNI
NL]N,UGMXVRN\ODM^NG
GNXNH$
NNOGK\VXQNMKWNV
NNOGKGH=SNMKGV IR`ROZ\KJVUT
NVNJ6$
\V>NN
NKN=IWOHVDLIMRNMLVD
NXPLQNXIRG\XKJ6 LV
D NXPLQNXGV+NT[UNXGN/)NNX
GNVNN[NMNPLGNVNN[NM
GNN=\L]HT>NGVJ/UN^NM
9KLL]L GN+NN[@U)NNL]L GVOHNXJNV[N$
HT>\V>NNIGNMKôLVD
NXóGVL G]HNDG#HT\VLVD
NX####IQXNDGGV
L6MNHVDFUNVYXTONMOD\;XSVGI\/9
ODT'UYI+NL]HNINU4NV9NV
UKXOV9
4NV9NVDLMLVD
NXMGNXNH@GNN=\`NMNI\>NNWNRV
FNVJND)NGKPD[I\NVDRDYD[%Z VGNIX
NNX
UKXOV9
YI+NL]HNINUGNN=\L]HT>N`NMN
LV
D NXMGVXHZXNJ/UN^NMGNN=\L]HT>N`NMNL]HNINU
UKXOV9
LV
D NXMGKPDSNE=RDLJSNXGVIX
NNXGNL]HNNL UKXOV9
GNN=\L]HT>N`NMNL]HNINU
LV
D NXRDHC5TOJOVRNIXRCI5UPLQNXOVROZ\
GKWNXVRN\KMNI
NGNIRRMN
OG]
ROZ\KGNL]GNM
ROZ\KGKMNI
N
\V>NN
NKN=IWOHVDMNI
N
WHNGKWNXKJ6
LV
D NX+NNV[K@HC5TU)NNPLQNX[]NJKGVON)NPXGVILUN#LIU#LI5XWNV+NKJNVGVXNHU)NN
XNFNI\G/R5RYINGNMKGKI/)NIUHVDPXGVGNXZXKYI+N+NNRGGNXNHILUN#LIU#LI5XGVXNH
U)NNLZMNLUN$
IQL]GMNGHNJOVYINGIR\(FOVLV]INUIGNWNMJNJVUNVIR\(FJNVXVGNGNMN$
YDIUHRVUXL]HNNL $
XWNDSL]HNNL $
XHN[L]HNNL $
X"N9XNL]HNNL $
XNV9IQLVD
NXL]NGMNOVRNIXRCI5UGVLZR=+NVWNWNUNJ6UNVG]HNDG@@RGVL]HNNL OVRNIXRCI5UGVL
SNUL]/UTUIGVWNOGUVJ6D$
LIMRNMGVOQ/NVDGNIRRMNL]L $
RMVWYN6OUPL\I&NNVDGN[NXNL G$
ROZ\KJVUTOJHIUGNL $
LV
D NXRDHC5TOJOVRNIXRCI5UPLQNXXL]N,UGMXVODFDNK"NNVNNNL $
LV
D NXRDHC5TOJOVRNIXRCI5UPLQNXGNIRI+N8XMN7NVDGVFKSFD9RNMVGNIRRMN$
IRG\ND[LVD
NXGVL]GMHVDISIG5ONL]HNNL $
SVGI\/9GKL]IU$
J/UN^NMGNN=\L]HT>N
ôOK\ó
OVRNIXRCI5ULV8
NX#HC5TOJOVRNIXRCI5UPLQNXGN[NXN,N G
OVRNIXRC5UJNVXVRN\VLV8
NXMGVODFDNHVD

W8HIUI)N

NNOGKOVRNHVDL]RV
NGNIQXNDG

OVRNIXRCI5UGNIQXNDG

GT\OVRNGN\RN=HNJIQX

YJ=GNMKOVRNGN\

NTYJ=GNMKOVRNGN\

YN6OUPL\I&N
YN6OUPL\I&NNVDGNIRRMN
IQXNDGOV
YRIN QM
GT\
IQXNDGUG
RN= HNJ IQX L6OV PL\I&NL6
     YN6OUPL\I&N/RKGN=
 OVRNIXRCI5ULV
VD NX
 LIMRNMLVD
NX  HC5TOJOVRNIXRCI5UPLQNX
 /RKGN=OVRNIXRCI5UPLQNX
 /RKGN=GT9T(FIXRCI5UPLQNX
 /RKGN=HC5TOJOVRNIXRCI5UPLQNX
-KLQ
GNN=\#OD/)NNGNXNHGNY)NRNLI5X#LIUGNODT'U
LNOLNV9=ONE=WYI+NL]HNINU1NNIS $
J/UN^NM
YNRVQG#LVD
NXM
IQXNDG
YI+NL]HNINU
J/UN^NM
XNH#LQL]NINGNMK
-KLQ
GNN=\#OD/)NNGNXNHGNY)NRNLI5X#LIUGNODT'U
LNOLNV9=ONE=WYI+NL]HNINU1NNIS $
J/UN^NM
YNRVQG#LV
D NXM
IQXNDG
YI+NL]HNINU
J/UN^NM
XNH#LQL]NINGNMK
-KLQ
GNN=\#OD/)NNGNXNHGNY)NRNLI5X#LIUGNODT'U
LNOLNV9=ONE=WYI+NL]HNINU1NNIS $
YI+NL]HNINU
J/UN^NM
XNH#LQL]NINGNMK
J/UN^NM
YNRVQG#LVD
NXM
IQXNDG
-K#-KHUKLQ
GNN=\#OD/)NNIR+NN[
GVXHZXNJ/UN^NM#YD[%T NGVIX
NNX
YI+NL]HNINU
J/UN^NM
/)NNX
XNH#LQ
IQXNDG
YI+NL]HNINUGUN=YINGNMK
-K#-KHUKLQ
GNN=\#OD/)NNIR+NN[
GVXHZXNJ/UN^NM#YD[%T NGVIX
NNX
YI+NL]HNINU
J/UN^NM
/)NNX
XNH#LQ
IQXNDG
YI+NL]HNINUGUN=YINGNMK
-K-KHUKLQ
GNN=\#OD/)NNIR+NN[
GVXHZXNJ/UN^NM#YD[%T NGVIX
NNX
YI+NL]HNINU
J/UN^NM
/)NNX
XNH#LQ
IQXNDG
YI+NL]HNINUGUN=YINGNMK
-K#-KHUKLQ
GNN=\#OD/)NN
GVFNDVJND)NGKPD[I\NVDRDYD[%Z VGVIX
NNXIX(XNXTONMJ6
YI+NL]HNINU
J/UN^NM
LVD
NXMGNJ/UN^NM
XNH#LQ
YI+NL]HNINUGUN=YINGNMK
-K#-KHUKLQ
GNN=\#OD/)NN
GVFNDVJND)NGKPD[I\NVDRDYD[%Z VGVIX
NNXIX(XNXTONMJ6
LV
D NXMGNJ/UN^NM
YI+NL]HNINU
J/UN^NM
XNH#LQ
YI+NL]HNINUGUN=YINGNMK
-K#-KHUKLQ
GNN=\#OD/)NN
GVFNDVJND)NGKPD[I\NVDRDYD[%Z VGVIX
NNXIX(XNXTONMJ6
LV
D NXMGNJ/UN^NM
YI+NL]HNINU
J/UN^NM
XNH#LQ
YI+NL]HNINUGUN=YINGNMK
-K#-KHUKLQ
GNN=\#OD/)NN
GN˜DSNE=RD2I'U[ULJSNXGVIX
NNXIX(XNXTONMJ6
PDSNE=
LJSNXGVIX
NNX
YI+NL]HNINU
J/UN^NM
XNH#LQ
J/UN^NM#YD[%Z NIX
NNX
YI+NL]HNINUGUN=YINGNMK
YNRVQG#LDV
NXM
-K#-KHUKLQ
GNN=\#OD/)NN
GN˜DSNE=RD2I'U[ULJSNXGVIX
NNXIX(XNXTONMJ6
PDSNE=
LJSNXGVIX
NNX
YI+NL]HNINU
J/UN^NM
XNH#LQ
J/UN^NM#YD[%Z NIX
NNX
YI+NL]HNINUGUN=YINGNMK
YNRVQG#LDV
NXM
-K#-KHUKLQ
GNN=\#OD/)NN
GN˜DSNE=RD2I'U[ULJSNXGVIX
NNXIX(XNXTONMJ6
PDSNE=
LJSNXGVIX
NNX
YI+NL]HNINU
J/UN^NM
XNH#LQ
J/UN^NM#YD[%Z NIX
NNX
YI+NL]HNINUGUN=YINGNMK
YNRVQG#LDV
NXM
LZR=HVDOVRNIXRCI5URVUX#LV8
NX#PLQNXL]N,UXJKDIGNPOFNFU"NNVNNN,N H6DUQa`NMN"NNVINUGMUNJZ:DIGH6DXVXUNVEOGVLZR=GNVE=OVRNIXRCI5URVUX#LV8
NX#PLQNXIH\XVGN
YNRVQX,N JKIQNJ6@XJKH6XVIGOKL]GNMGNOVRNIXRCI5URVUX#LV8
NX#PLQNXL]N,UIGNYN6MXJK
H6DIFXNIGOKLZR=ODQ+N=IQVIGOKL]GNMGNOVRNIXRCI5URVUX#LV8
NX#PLQNXL]N,UGD[N$
OH^N
J/UN^NM
J/UN^NM
XNH#LQL]NINGNMK
YNRVQG#LV8
NXM
XNH#LQ
IQXNDG
LVD
NX#PLQNX#ODMN
NKGMNGNF:D9RNMN
-K#-KHUK#OT-KGNV/RKGCUGKWNXVRN\KLV
D NX@HC5T
OJOVRNIXRCI5UPLQNXRDLVD
NXGNONMND
NKGMNGNFD9RNMN15UKO[GVY\NRNYN6MIGOKMN7HVD
XJKDIGNWNXNJ6#IX(XNDIGUMN7HVDIGNWNXNJ6IWOGNIRRMNIX(XNXTONMJ6
MN7
YRIN
MNI
N
GKGCUHL]QV
N
HL]QV
N
15UKO[
WNV\N[ZXJNVGN9QDV /)NNX
IQXNDG
J/UN^NM
GNN=\L]HT>N
ROZ\KJVUTOJHIUL H6UQa`NMNYLXKOJHIUQVUNJ:DZIGHVMVIR`IQYING+NT[UNXGKMNI
N
IXG\UKJ6Y)NRNY8GNVE=
NNOGKQVJNVUNVPLMNV'UOH/U
NNOGKQVMNI
NGKROZ\KHVMVHC5T
OJOVRNIXRCI5UPLQNXGKMNI
NOVGM\KWNRV$
YI+NL]HNINU
J/UN^NM
XNH#LQ
YI+NL]HNINUGUN=YINGNMK
J/UN^NMLVD
NXM
H6D"NNVINUGMUNJ:ZIGHVMNRU=HNXRD/)NNKLUNIX(XNXTONMJ6
YI+NL]HNINU
J/UN^NM
XNH#LQ
J/UN^NM#YD[%Z NIX
NNX
YI+NL]HNINUGUN=YINGNMK
YNRVQG#LDV
NXM
OVRNIXRCI5URVUX#LVD
NX#PLQNXODIRUMNGMXV#L]N,UGMXVJVUT/)NNX#GNVNN\GVXNHGN"NNVNNN
,N -K#-KHUK#GTHNMKLQGNN=\
IR+NN[GNOVRNIXRCI5URVUX#LVD
NX#PLQNX#ODIRUMNGMXVL]N,UGMXV
GN/)NNX#GNVNN\$
/)NNX
GNVNN\
J/UN^NMLV8
NXM#YNRVQG
OH^N
XNH#LQ
IQXNDG
XNH#LQL]NINGNMK
XHND[L]HNN,N L]HNINUIGNWNUNJ6 IG-K#-KHUK#GTHNMKLQXNH
GNN=\ IR+NN[ GV IR IGOK +NK L]GNM
GKMNI
NROZ\KJVUT\DIFUXJKDJ6#IX(XNXTONMMNI
NROZ\KJVUT\DIFUJ6@IWOGKPOGVLV8
NX#PLQNXOV
ROZ\KGKWNRV$
OG]
ROZ\KGNL]GNM
ROZ\KGKMNI
N
\V>NN
NKN=IWOHVDMNI
N
WHNGKWNXKJ6$
J/UN^NMROK\
ôO^NHYINGNMKó
XWNDSL]HNNL L]HNINUIGNWNUNJ6IG-K
LQXNHGNN=\IR+NN[
GVIR`GNVE=+NKIR+NN[KWNDS#8NN\KXL]GMN\DIFUXJKDJ6$
IQXNDG
J/UN^NMRDOK\
O^NHYINGNMK
X"N9XNL]HNNL L]HNINUIGNWNUNJ6IG-K
LQXNHGNN=\
GN LV
D NX L]GMN ODT'U ODSN\G@ GNVN@ \V>NN RD LVD
NX GNV ON6DLXV RD PXGV
OVRNIXRCI5UIUI)NGV FKSGNVE= "N9XN"NI9UXJKD JTE= J6 IWOOV PXGV LVD
NXLML]5^NNYL]5^NLOV
L]+NNRL0V$
J/UN^NMRDOK\
O^NHYINGNMK
LZR=HVDOVRNIXRCI5URVUX#LV8
NX#PLQNXL]N,UXJKDIGNPOFNFU"NNVNNN,N H6DUQa`NMN"NNVINUGMUNJZ:DIGH6DXVXUNVEOGVLZR=GNVE=OVRNIXRCI5URVUX#LV8
NX#PLQNXIH\XVGN
YNRVQX,N JKIQNJ6@XJKH6XVIGOKL]GNMGNOVRNIXRCI5URVUX#LV8
NX#PLQNXL]N,UIGNYN6MXJK
H6DIFXNIGOKLZR=ODQ+N=IQVIGOKL]GNMGNOVRNIXRCI5URVUX#LV8
NX#PLQNXL]N,UGD[N$
OH^N
J/UN^NM
J/UN^NM
XNH#LQL]NINGNMK
YNRVQG#LV8
NXM
IQXNDG
"NNVNNNL JL]HNINUIGNWNUNJ6IG-K#-KHUK
LQ
OD/)NN#GNN=\IR+NN[GK
YJ=UNQNKOVRNRN=HNJIQXGKJNVGMRJOVRNIXRCI5U
NV;J6$
J/UN^NM
/)NNX
XNH#LQ
IQXNDG
L]NINGNMK
"NNVNNN,N H6D XNHRU=HNXLQY)NRNOVRNIXRC5ULQXNH
IR+$N[#GNN=\ OJHIU QVUN J:Z@ IG HT!V WNV [CJ
IXHN=N#+NRXG]YI[]H
NNOX`NMN/RKGCUIGN[N)NN@POGKLZN=ROZ\K&NWOIJUIR+NN[K\V>NNVD
GVYXTONMJNVSTGKJ6$IQIR+NN[K[NXNU)NNHJN\V>NNGNMGK[NXNGNMNI
NHVDGNVE=Y8UMYNUN
J6 NGNVE= SZGQCI9[NVSMJNVUKJ6 UNV RJMNI
NH6D GHT
UUTM8UWHNGMXV GNV U6NMJ:Z $IQFUNE=
[E= MNI
NHVMV `NMNWHNXJKDGKWNUKJ6UNV15UKO[
NNOXGNVLZN=YINGNMJNV[NIGRJVOKMNI
N
HVMK LV8
NX LM QV MNJU GK MNI
N OV G HT
U Y)NRN OTIRNNWXG IG
UNVD HVD ROZ\ GM \V U)NN
+NIRHVDEOGVI\VHT!VNHVMVP5UMNINGNMKGNVGNVE=YNLI5UXJKDJNV[K$
IQXNDG
ON^NKLZN=LUNOIJU
YNRVQGGVJ/UN^NM
LZMNXNH
RU=HNXLUN
4NH=XD
LIMRNMIRRMN
ôQVI>NIXHôóó
NNOGKOVRGGNXNH
LQXNH
W8HIUI)N
IXTI'UIQXNDG
HVMVLIMRNMGNIRRMNEOL]GNMJ6
OG] LIMRNMGVOQ/NVDGN W8HIUI)N NNOGKOVRG GNN=\L]HT>N
IMHNG=
XNH
GVON)NODFDN
GVJ/UN^NM
HVMV`NMNIQN[NPLMNV'URIN=UIRRMN\V>NNINGNMK#GNN=\`NMNYI+NL]HNINU
IQXNDGUGY_UXJ6$
/)NNX
NNOGKOVRGGVJ/UN^NM
IQXNDG
EOPQaQ
V JVUTLIMRNMGNYN
N
GLTN
NNOGKOVRGGVHNH\VHVDLI5XNLI5XNVD
>NHIJ\N
NNOGKOVRGGVHNH\VHVDLIU
[L3SKORN=OVGHPH]GVLT YN6MRN=OVGHPH]GKYIRRNIJULTI NDOVRNIXRCI5UGVLZR=
GNXZXKLOVQ5UGLT RDLTI NDOI(HI\UJ6
ôGNN=\L]HT>N`NMN+NMNWNRVó
LIMRNMGNIRRMN
`NMN+NMN[N
LQXNH
GNN=\GNN=\L]HT>NGNJ/UN^NM
4NH=XD
ôQVI>NIXHó
"NNVNNNL H6DXNHGNN=\
HVD LQ LM 1[
NNOXHVDGN=MUJ:Z@PL\&NLZN=WNXGNMKRDIR
RNOGVYNNNMLMH6D"NNVNNNGMUNJ:ZIG
NNOXGV
Y8U[=UOVRNYRINGVQN6MNXHT!VYNFDI9U
NNOGKYNRNOHVDMJXVGVGNMNRU=HNXHVDHVMV˜LMIGOK
+NKL]GNMGNHGNXIGMNNNW\GMGKFGNNMNI
NGKROZ\K
NVNXJKDJ6$
YI+NL]HNINUOVRNIXRC5U
NNOGKOVRGGVJ/UN^NM
XNH
GNN=L]HT>N#IR+NN[L]HT>NLQXNH
GVJ/UN^NMIQXNDG
4NH=
ôIXHGKI9,LNKQVI>NVó
RSXL JIGH6DXNH
15UKO[
NNOXGVY8U[=UHVDGN=MUJ:Z$
JIG
NNOGKOVRNOVYINRNIN=GKYNTLZN=JNVXVGVGNMNH6
Y)NRN
NNOGKYNQV
NG]HNDGGVLIMLN\XHVDOVRNIXRC5UJNVMJNJ:Z$
J IG YNRVQG GV OH/U NNOGK MNI
N H HGNX IGMNN YN6M W\ GM WNV IG
HT!OVROZ\KNV;J6IGWNDSRLMK^NNLMGT1OH\[OGUNJ6$
YN6MW6ONIG
NNOGKOVRNLZN=GMXVLM
NNOXOVHT!VLVD
NXRPLQNXGKMNI
NHVMK
OVRNYRINLZN=GV4\/RLQVJNV[K@IR+NN[KWNDSLZN=JNVXVGKL]5N
NNHVD/RKGCULV
D NXRDPLQNX
HVD OV ROZ\KNV;MNI
NROZ\GKWNOGV[K@IQVOKGNVE= MNI
NROZ\KNV;LNE= WNUKJ6 YN6MIQ
PLMNV'UWNDSGV4\/RLIQGNVE=
NNOGKMNI
NHT!OVROZ\GKWNXKWMKJNV$
YUYFH6DRSXQVUNJ:ZIG@IQGNVE=MNI
NROZ\KNV;JNVUNJ6@YNV6MPOVIQUKX
HNJGV+NKUM+NT[UNXGMXVHVDYOH)IMJUNJ:ZUNVRJMNI
N+NZMNW/RGVIXHNVDGVYNKXGN=RNJKGV
OHNXROZ\KGKWNOGV[K$JRSXL IO4= P8JKD L]GMNNVD LM\N[Z JNV[KWNV HT!V OVRNIXRCI5UGV
HNJGV+NKUMOZISUGKWNRV[K$
IQXNDG
[RNJ
J/UN^NM
LQXNH
XNH
IQXNDG
HVMVOH^NJ/UN^NIMU
J/UN^NMRDLQXNH#LQHTQ]N
4NH=
HC5OJU)NNOVRNIXRCI5UPLQNXGVI\XNHIXQV=
NX
ôIXHôóQVI>Nó
WF NNOGK GH=SNMK GN GNVE= LIMRNM JNV YN6M RJ POGV G OQ/ N G OV
YINGOQ/NVDGNVXNHIXIQ=9GMXNSNJUNJNV$
H6UQa`NMNXKSVPI<\I>NU2I'U#2I'UNVDGNWNVHVMVLIMRNMGN#GVOQ/J6D#J6DXNH
IXIQ=9GMUNJ:ZYN6MPOV#P8JVDXKSVIXIQ=9OKHNUG@VONGNVE=+NKPLQNXWNV
NNOX`NMNOVRNHVDMJUV
JTOVRNIXRCI5UGVFNQHVMKHC5TJNVWNXVGKI/)NIUHVDHDWZMIGNWNV@L]N,UGMXVGNYINGNML]QNX
GMUNJ:Z$
HZ\XNHIXIQ=92I'U
R6GI<LGGNXNHIXIQ=92I'U
XNHIXIQ=9
NNOGK YNT L]5VGGNVQV PO2I'UNPX2I'UNVD L]5VGGNVQV
2I'U
GH=SNMK
PLQNXGV
HVD IQ GNVE= JNV UN@ GN#GV PLQNXGV
#2I'UNVDGV OVODFDN
IJ/OVGKMGH
XNH LUN#LUV#ODFDN U)NN YNT IJ/OVGKMGH
XNHYN6MLUV
IWOV#IW8JV XNH IXIQ=9 2I'U #2I'UNVD GK HC5T NNOGK
GH=SNMK GK HC5T N XNH
IXIQ=9 2I'U #2I'UNVD GK
HC5T
NNOGKGH=SNMKGVHC5T
GV L
SNU IG8UT PLQNX GN
+NT[UNX GMXV GV LZR= JNV WNXV
GKI/)NIUHVDY8UIMUJNV[N
IQ\N[ZXJNVUNVGN9QKIW
JXNHIXQV
= NXHVMV`NMNEOOVLJ\VGVIQXNDGGNVIG[XNHIXQV
= NXGNV@
WNVIGM`JNVWN[N@YIUI%UGMUNJ6$
I9,LNK
NNOGKGH=SNMKYDIUHL]IRI9GVXKSVGV>NN\K/)NNXGVYNMLNMMV>NN>NKDSQV[NUNIG
POGVJ/UN^NMGVFNQGNVE=+NKXNHWNV0NXWNOGV$
YNWIQXNDGHNJGNVHVDJ/UN^NIMU$
J/UN^NMGVON^NK
NNOGKGH=SNMKGVJ/UN^NM
J>NNUNEOL]GNM+NMNWNXNSNIJIGPLQNXGKODLZ N=MGHEOGVY8U[=UYNWN$EO>NNUVHVD
Q
NN=E= [E= PLQNXGKMGH#IJ/OV HVD HZ\XNH2I'U#IXIQ=92I'UNVD GNVV QVO(LZN= MGHGNIJ/ON
YNWNXNSNIJ$
ôGNN=\L]HT>N`NMN+NMNWNV[Nó
`NMNXNHIXQV
= NG
XNH
GNN=\L]HT>NGVJ/UN^NM
GNN=\IQXNDG
LQXNH
GNN=\L]HT>N`NMNXNHIXQV
= NX4NH=GKL]NI,UGKYI+N/RKGCIUGNL]NV4NHN=
L]IU@
H6D@ PLQNX GV ODFDN HVD 4NH= HVD YNLGV XNH IXQV
= NX@
IQXNDGLZR=UMIG[XNHIXQ=
V NXGVM`GMN@
IQXNDG GK L]NI,U YI+N/RKGNM GMUN J:Z $POV LZN= LOV YI+N\V>NHVD M>NIQN[N
J6$
GNN=\L]HT>NGVJ/UN^NM
LQXNH
/)NNX
IQXNDG
I9,LNK
NNOGKGH=SNMKGNV O\NJQKWNUKJ6 IGPOGV XNHIXIQ=92I'UNVD GV IJUHVD JNV[N@
IQXNHIXQV
= NXNVD U)NNODF`OZSXNYNVD GKL]IUND YN6MYI+N/RKGCIUND OTMI^NUYI+NM^NNHVD M>NKWNUNIG
RVPOGKHC5TJNVWNXVGKI/)NIUHVD\N+N[]NIJNVDGVG&WVHVDWNOGV$
L]N,NAG
ôIXHôóU)NNQVI>NVó
LVD
NXONMNDI
NGMNôG(T9V
NXóYNRVQXL YNRVQGGN
L]IU
4NV9NVJNVWNV
GNN=\L]HT>N
MNWLI U
YINGNMK`NMN
YI+NL]HNINU
IRNLV
D NXONMNDI
NGMNG(T9V
NXFNFUYNRVQX$
LZMNXNH W8HIUI)N OVRNIXRCI5UGKIUI)N
LV
D NXGNL]GNM
NNIMULQ
IR+NN[#GNN=\GNXNHWJNDOV
IXRC5UJT#JNVXNJ6$
LV
D NXGKMNI
N
IW\NGNVNN\GNXNHWJNDOV
LV
D NX\VMJVJ6D#\VXNSNJUVJ6D$
LV
D NXGKMNI
NIWOVONMNDI
NGCU
G(T9GMNXNSNJUVJ6D$
RU=HNXLUNIWOLMOZSXNJKWN
LV
D NX+NT[UNXYNQV
NG]HNDGRDIGOGV
`NMNWNMKIGN[N$
IQXNDG
J/UN^NM
LZMNXNH
L]N,NA>N
ôIXHQVI>NVó
L]IU@
GNN=\L]HT>N
/)NNX
H6@LV
D NXMGNXNHUQa`NMN15UKO[IOIR\OVRNLV
D NXGNG(Z9V
NXIXH@
GVIXHGVYNKXXKSVXNIHU2I'U#2I'UNVDGNVXNHIXIQ=9GMUNJZ:D
XNHWQ2I'U#2I'UNVDGNXNHU)NNLUN
LV
D NXMOVODFDN
IQXNHWQ2I'UYR/GJNV@UNV
G
W8HUNMK>N
>N
PO2I'UGNXNHU)NNLUNWNVXNHWQ2I'UGKYR/GUNGVQN6MNX
P'UG(Z9V0HZ<L]N,UGMV[N
G]HNDGGVYNKXXNHWQ2I'UGKLV
D NXMGVLZR=HC5TJNVWNXVGKQ
NNHVDY8
XNHWQ2I'UGNXNHU)NNLUN
LV
D NXMOVODFDN
W8HUNMK>N@IQY8XNHWQ2I'UYR/GJNV
PO2I'UGNXNHU)NNLUN@WNVY8XNHWQ2I'UYR/GUNGVQN6MNXLV
D NXGN
G(T9V0HZ<L]N,UGMOGV[N$
RJYNGI/HGUNIWOGV"NI9UJNVXVLMXNHNDGXYR6NJNVWNV[N$
/)NNX
J/UN^NM
UNMK>N
LZMNXNH
GNN=\L]HT>N`NMN+NVWKWNXVRN\KYI+N/RKGCIU
L]HNINUIGNWNUNJ6IG-K#OT-KOVXNHNDGXL]N,UJNVSTGNJ6$
GNN=\L]HT>NGVJ/UN^NM
LZMNLUN
GNN=\L]HT>NGNL]HNNKGMN
JL]HNINUIGNWNUNJ6IG-K
`NMNLV
D NXONMNDI
NGMNG(T9V
NXYNRVQXL IQXNDGGNVGNN=\HVDL]N,UJTYNJ6$
GNN=\L]HT>NGVJ/UN^NMYN6MOK\
LNRUK
-KOVLVD
NXONMNDI
NGMN
G(T9V
NXGVI\YNRVQXL EOGNN=\HVDIQXNDGGNVL]N,UJTYN$
GNN=\L]HT>NGVJ/UN^NMYN6MOK\