Tài liệu ảnh hưởng của thông tin kế toán công bố đến quyết định của nhà đầu tư trên thị trường chứng khoán việt nam

1 2356789   88 5669                    !"#$%"#$&'"$( !  ) $"$*+ !",-."#$/ !"#0"12"#34 ",/ !" 56"2 "78'2#"%$",-."$9":8"#*"#;< " #$%"#;*= !",$> !" 1$34 " ?0 @#" .A    BCDEFFGHFBIJKLMFNJKLMFOPQRKLMFSHTUVWXYZU[ \]^_I`abcdbde f g hi76jk6 g g g g g g g g g g g l     mnopqrsotuvwxyuwz{|}w{~€w ej‚ƒFB„…RB…FB †‡ˆ‰‡TBŠR‹ŒŽFG   HFPOFRade` 11 2346789    !"#$%&'()*+,-.-/ 0'12345+67%8'')9-1"#$:%9-;<=. >+-?@'=<A"#$%'B2+CD'@'E= F!@GH18'')9IJKL'@MNO'@! '=<AN')%'1P>+'!QR% ENS'&'()*+,.08'').1IT+ 4;4U@D''K<9'=<AN'B2<V8K?''?< 8'WX0.'=<NK1-YN'@KZ%"[\]^%_`a% 2N4O@N'@K'!Qb% c4KNd-dXN'40?'2,)*+,< '@! 'VMEeREfEIg1+E1@EeRh;+QG)'Rg8'')f XN'i'VMN'!QX1j+LNO'@!1k@1 -Y8'X'K+'j<S''O-5''-5B2 N'!QR% EN&*+,l*+j')R%            111 234678  !"#$##%&!'() $#*#+,#'-&./-#01,#2(345675869:;86<:;86 #=!##>1?@(6 ABCDEF GHDAIJAIKLMNHD 12 345 745  79 53  79 53 345745 3455  345!" #37$%&' ()*+,-./ 0  1$2 .3.37456789,:;<=>,-8>?,7@A2 .3B33C7<>?A,-8>?,7@AD .3E35FA8G>,-8>?,7@AH .3I3J><*K,-L=M8NOL>,-8>?,7@AP .3Q3>ROOS>7TUVAW,X,P .3Y3Z[<7\AVAW,X,] ^O<_<78*+`a22b ()*+,-B/cd$ e5f$22 B3.35X7,-8>?,7@AS>22 hijijiklmnlmopqrstusvwsuxyustz{su|}~stu|vsuz€su|‚stu|ƒstu„v…†u€uz‡ˆ|u ‰Šs}u‹vs}u|ˆu†Œ€u††u‰Žvu|qstu‘u’“stu|}~stu|vsiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiijj hijihi”•†u‰–uz€su|‚stu†Œ€u††u—ƒu†ƒu|ƒstu—–uklmnlmopqrstusvws‰Žvu„˜vu „v…†u€uz‡ˆ|u‰Šs}u†Œ€u††u‰Žvu|qstu‘u’“stu|}~stu|vs™š›plnœpžiiiiiiiiiiiiiiiiiijŸ  ¡¢¡£¡u”•†u‰–uz€su|‚stu†Œ€u††u|}~stu|vsu†~stu—Žu†“u|}¤u|wsu¥ƒu†ƒu|}qrstu svwsu‰ˆsu„v…†u€uz‡ˆ|u‰Šs}u†Œ€u††u‰Žvu|qstu‘u’“stu|}~stu|vsiiiiiiiiiiiiiiiiiiiiiiiij¦ §§(¨©,-8>?,7@Aª>«<UO§b B3E3Z86¬,-?,7@A§§ ^O<_<78*+`a§§H ()*+`a­®(¯7°7$%± Z e5f$§P E3.38²,-<>,³[<6X,7²,-´J§P £¡¢¡¢¡u¥µsu†}¶|u†Œ€u|}~stu|vsu‹ˆu|ƒsiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiih· ¸ijihi¹€vu|º»u¼ust}½€u†Œ€u|}~stu|vs‹ˆu|ƒsu†~stu—Žiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiih¾ 1 2343236789  79 999 !7"979 9 #$%$&'()*+&,-./&012&./3&,4(&+56777777777777777777777777777777777777777777777777777777777777777777777777777688 97 9 :;97<=>?@ 6789  97<=>?@ AB CDEB97<=>?@ FG=H7EB97<=>?@I IJ?K=L97EB97<=>?@I MN9789O977@P9=9Q?K=L97EB97<=>?@M #$#$&RS0&TU&+/()*+&0V&TWX.&Y(2.&,*.&Z[W&Y(2.&/\&]W^2&+/_.]&+W.&`*&+aS.&0_.]& b[&c3&Y()*+&,-./&012&./3&,4(&+56777777777777777777777777777777777777777777777777777777777777777777777777768d 232343ef7?KCBQ?K=L97ghi j 9k7iCKlm 2323n3ef7?K= o :9gpi9Kk7iCKl #$q$&r/W*+&`*&.]/WX.&0s(67777777777777777777777777777777777777777777777777777777777777777777777777777777777777776tu 23v343F7w9797 x9"?oy 9 23v3n3N O7?K97 x9"?M rVZ&+z+&0/5{|}68677777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777776~ €5{|}6t‚6ƒ„…†‡ˆ&‰Š‹‰&‡ˆŠŒ‡&RŽ67777777777777777777777777777777777777777777777777777776~ q$‘$&'()&+’“./&.]/WX.&0s(67777777777777777777777777777777777777777777777777777777777777777777777777777777777776~ q$%$&r/(&+/”•&–^&TW\(&c3&—˜&TU&–^&TW\(6777777777777777777777777777777777777777777777777777777777777777776~d v3n343k7?7™š›<œ fož :?=L97H97Mm 3n3n3k7?7™š›<œ fož :?=L97 @Ÿ9  rVZ&+z+&0/5{|}6t677777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777776 €5{.]&¡¢&£¤r&'¥&¦§&rŠ¥¨&©ª‡677777777777777777777777777777777777777777777777777777777777776 ¡$‘$&‰/«.&+¬0/&`*+&Y(­&.]/WX.&0s(&,-./&+¬./67777777777777777777777777777777777777777777777777777776 ®34343N9789O977@P9=9Q?K=L97EB97<=>?@  ®343n3¯977@P9EB°< 7H97=9Q?K=L97EB97<=>?@ I±²³>?EB97<=>?@›´79 99I ¡$%$&‰/«.&+¬0/&`*+&Y(­&.]/WX.&0s(&,-./&T5µ.]67777777777777777777777777777777777777777777777777776 ®3n343k79 99¶O977@P9 ·9=9Q?K=L97EB97<=>?@  12 345454789  8 8 ! 3454"4# $8 %& '( $) $8 *+ + ,-+  . /-'01234'5 $% $* 6878 9:! 3454;4< '( $) $8 *+ ) $=4> ?.8@ + ,-+   ./-'9A! 345434< '( $) $8 *+ ) $=B $-7 1CD-+ ,-+   ./-'9AA! 3454E4F%& '( $) $8 *+ + ,-+  G  . /-'GH89 * -9AI! 3454J4< '( $+-=5889 K.%) $=) $8 *+  + ,-+  ./-'9:L! MNOPQRQPSTUVWXYZY[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[Y\]^! _`UVabPcdPefgPhPifPjeklmnPnoepPMqPPjmMPrksPnoetunPvwkY[[[[Y\]x! cyzyPv{SPT|OP}PQ~P€QP‚ƒPabT„…aPS†‚Y[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[Y\]x! E4‡4‡4ˆ) $8 *+ ) $=G& '( $‰Š + ,-+  ./-'  $84'5 $% $* 6878 9:! E4‡454‹ŒB $7= $) $8 *+ ) $=G& '( $+ ,-+   ./-' $84'5 $% $* 6878 9I! E4‡4"4F%& '( $) $8 *+ + ,-+  ./-0' ŽC‘’3“”9I9! cy•yPe–aPST€PS—˜PabT„…aPS†‚P™|Pš›aTPTUœabPSTPS{SPabT„…aPS†‚PQ„€žPQTŸY[[[Y\  ! cy¡yPjT‚¢€aPabT›PQ~PT|OP}PS—˜P€QP‚ƒPabT„…aPS†‚Y[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[Y\  ! L:4‡47-+  $KŠ8£¤”“3¥C3'Š9II! L:4547-+  $KŠ8  $87¦ 8> +9I§! L:"47-+  $KŠ8) $% $* 9I¨! L:I47-+  $KŠ8 ./-' Œ  $84'5 $% $* 9I! MNOPQRQPSTUVWXY©Y[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[Y\Zª! «¬nePg­vPv®noPM¯°nePje±¬Pe²vP³´Pv®noPµ¶Y[[[[[[[[[[[[[[[[[[[[[[[[[[[[[Y\Z\! MftP·t¸kPMe¬gPjes±Y[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[Y\Z]! ¹º­Y»­_Y[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[Y\©\! 122 345689  6        !" #$%&'2'()"$*2$#+,-./012345/26/78192:;< = >?@? >A(+A(BC2+DE#D F >?@ >A(5GH23/7I1921L >$%$#+,LD,,B-MN1925012OP<2QR23HG12 S ?TL LB$B,U,#B()+$'D)%(V'-MGH25GH2W7X25/XYZ123<[123\ ] ?^ _/`192Q/HG1 a b cH;1/219/<\6 d eT efg%(*$B(*&T$+B(*#$#%&'2'-./012345/21/0123P2Q/Gh26/G i jk j,#,*$%%&++,gB,l++(m#B2#nk*2#+2g%,'-_G52o9XYJ123p52QR23HG12 5/X192O7q525/r621/s12 t u v u$#(2LB(+wef+D$#n,-xy9<;H2z{5/25/`192Q/HG12|}2o~<  u!Le u(?D22#DLB(+wef+D$#n, -xy9<;H2z{5/25/`192Q/HG123/}1/26/P2|€2_/42<1/ = ‚L ‚#B,*#$B2(#$%++(m#B2#nLB$#l$*l'-_/Xƒ12h„52QR23HG12…XP523R F ‚T†L ‚#B,*#$B2(#$%T2#$#+2$%†,g(*B2#nLB$#l$*l'-_/Xƒ12h„52‡GH25GH23}<2 5/41/2…XP523R K ‚L ‚#+(U,LB$B,U,#B-MGH25GH2QR32…XN2Q<1/2zH;1/ S > $'B,*()>m'2#,''lU2#2'B*$B2(#ˆ‰/Š52:‹2…XN123Œ{2Q<1/2zH;1/ ] (B,' @DmYR32h<1/2‡GH25GH23}<25/41/ a k" ./192Žr1 d  XYR32O{1/ i @@?^ ‰/{23Œ7I1925/`192Q/HG1 =t "L "2,B#$U,',++(m#B2#nLB$#l$*l'-_/Xƒ12h„52‘R23HG12’<\32o;h 1222 345689 5 656  !"#$%&'()*+,-./012'34567.-(%*8219::::::::::::::::::::::::::::::;;< !=#>?22%@A?('(BCD%E.F$%G.*HI.J*4::::::::::::::::::::::::::::::::::;K< !#>?22%@A?('(BCD%E.F$%G.*HILM%*.-:::::::::::::::::::::::::::;N< !O#>?22%@A?('(BCD%E.F$%G.*HIHF2%P4Q%R9::::::::::::::::::::;S< !/#>?22%@A?('(BCD%E.F$%G.*HI6(&%.%9T.%9%UM:::::::::::::KV< !W#>?22%@A?('(BCD%E.F$%G.*HI2%*M%X:::::::::::::::::::::::::::::::::KY< !Z#>?22%@A?('(BCD%E.F$%G.*HIBL*%9U:::::::::::::::::::::::::::::K[< !\#>?22%@A?('(BCD%E.F$%G.*HI6].*I:::::::::::::::::::::::::::::K^< !_#>?22%@A?('(BCD%E.F$%G.*HI2?22%@4F.J*2%X%::::::::::::::K;< `!"a#>?22%@A?('(BCD%E.F$%G.*HI9b8.c2T2%X%4?2%+d.(?:::Ke< !""#>?22%@A?('(BCD%E.F$%G.*6fA?(::::::::::::::::::::::::::::::::::::KN< !"=#>?22%@A?('(BCD%E.F$%G.*+%?2::::::::::::::::::::::::::::::::::::::::Kg< !"#>?2%E.F.%932'h2'*i02P&%J'j9.C:::::::::::::::::::::::::::::::::::::::::::eY< O!"#kG.0l9M%mHn:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::NV< O!=#$%F+80G.0l9+%(4?.:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::N^< /!"#>?22%@.*89.-(?(2?(.J*2%X%2o%%CQ'dp9bd.'q%2P&%J 'j9.C:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::g;< /!=#k12'3%%CQ2P&2?29r.%G.*'dp9bd.'q%2P&%J'j9 sC.-80l9+%(4?.::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::gg< /!#t*i0'q%uv*B2(w(x*,6y&+4z4(4?%2hMHI012'3%%CQ {P&2?29r.%G.*'dp9bd.'q%2P&%J'j9.C:::::::::::::::::::::::::::::::::::::::::::gS< /!O#td.p9+*i0'q%'3.*2Ub2%@A?(2P&%E.F$%G.*HI.J*4:::S[ /!/#td.p9+*i0'q%>-(A&2%|BM%&:::::::::::::::::::::::::::::::::::::::::::::::::::::::::S;< /!W#}~4FtkHJ+*i0'q%&-.B,.Bj"::::::::::::::::::::::::::::::::::::::::::::::::::::SK< /!Z#>?22%@A?(%3*.7HJ(%o0":::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::Se< /!\#>?22%@A?(%3*.7HJ(%o0=:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::SN< /!_#>?22%@A?(%3*.7HJ(%o0:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::Sg< /!"a#>?22%@A?(%3*.7HJ(%o0O:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::Sg< 12 345689   58 345689   5 345689   5!"## 345689 $  5%&'("## 345689 8  5)"#" 345689   5 *"#" 345689 !  5 "#+ 345689 ,-./04142 3445565678956:5651. 5;56<="#> 345689 )?2 53445565678 @=:5651. 5;56<="#A 345689*B3445565678   C54.5/0D.4E578F%G 4H05"+" 345689 B3445565678 :565:56IJ560DK5L04.5 /0D.4E57854H05"+> 345689-./04MN0142 "+O 345689-P4E52J1 KQ34455656782I:5651.  54.5/0D.4E57854H05640;1 580"+A 345689$?2 53445565678:565Q560DR5LC52 1.  54.5/0D.4E57854H056 50;1 580"+S 3456898-P4E52J1 KQ34455656782I:5651.  54.5/0D.4E57854H056 5TU54VW51 580"+ 345689?2 53445565678:5651. 54.5/0D.4E5785 4H056 5TU54VW51 580"># 345689!-P4E52J1 KQ3445565678:5651. 54.5 /0D.4E57854H056 5565V1 580">" 345689,?2 53445565678:5651. 54.5/0D.4E5785 4H056 5565V1 580">+ 345689)?2 53445565678:5651. 54.5/0D.4E5785 4H05X5R5868ET5Y563561 51 580">+ 345689*-P4E52J1 KQ3445565678:5651. 54.5 /0D.4E57854H056 52IQ54H05Z%[\F%]^">> 1 2345789  43445454 44!"44# $4%%&'4$()*+,)-.//////////////////////////////////////////////////////0123 2345789456"4789:'3445454 44 !"44#$4%%;<$()*+,)-.///////////////////01=3 23457899 43445454 44!"44# $4%%;<$()*+,)-.//////////////////////////////////////////////////01=3 2345789>53? @3 ////////////////////////////////////////////////////////////////////01A3 23457897536"4BC D 4////////////////////////////////////////////////////////////////01E3 FGHIJHKLMN OPQ98 R454S 4459T458&:#&49CU44//////////////////////VE3 OPQ984WX4C Y454 4///////////////////////////////////////////////////////////////////////////////////1V3 OPQ989Z[445U4'D\////////////////////////////////////////////////////////////////////////////////2V3 OPQ98>]S45454 4458&%34454!"44# $////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////213 OPQ>8 ^ !_[445U4 ////////////////////////////////////////////////////////////////////////////////////////////A`3 abNcdefg h[448 Ri4544S4545U445 #4j///////////////////////////////////////////////////////003 h[478 k4X4&34454!"44#$//////////////////////////////////////El3 h[4784R_m45&n8 4X4&R454:'#34//////////////////////////00V3 h[4789R_m45&n8 4X4&R454:'4oT3_3///////////////////0013 h[478>R_m45&n8 4X4&R454:'iT:#i//////0013 h[4787R_m45&n8 4X4&R454:'S 4 ////////////////////0023 h[478pR_m45&n8 4X4&R454:'T?>>>@ABC(7(<!82:DEC-4F! GHIJ,KL4MCNOH4!+!/0#%:!/P#5QR ;2!(<!SF>@A(<TU;V!/>.44WXY31%DZ(7 [>!>!2RC!'4:-!(%4:%4"\ =];-?B(^TC*_8&@,%(+;<5`7abcd -(.!!/;0&@#%B!=-_R;2!!>(7(<>C!9& >.44XeXXcc56(7BU_f#g!!>C!9!'#h ijkGlmn;>=opn=#^4(+!4B'Kn3q1n=prOstOu,vrOstOwu,#^4(+> !4B'Kp/x_4 =y z!x*=z;%T%N5{$!)9&%L4h !A!=TC*_84F!2!'!"!#$!%a($)*$!(+ -(.!|!=(%;0(<4(F!S!"!#$ Ok}G,($)*$!(+-(.!|!&=>!2aB8#&2!4(F !"!#$!%($)*$!(+R,a4-(.!a (~(^4#56/?B(a=;]!/\&-*4F!B'-4V9B (':?),);V3-:="!*#%-"!* 4*$!!/!+!/0#%12!3 4=#*$+:-(.! GHG,:*€TC*_84F!!+!/0#%2)=;-4-, 4&?!/%!?;5, 1 2345679       366736!" #$%&'()*+,&-%+.&/01+.&2345&'6&-.$+,&5.7&81+,&5.39:+&/;5.&'.<0&.)=+,&+,>9& 5>+,&'0>+&5?3&.@1A&,%BC&/?+&5D5&8;+.&5.6&'>%&5.E+.F>&GH&I.D'&'(%:+&5J1&5$+,&+,.KL& C>&5M+&8N+,&'.*%&I.B%&84%&CO'&F=%&5D5&53P5&-.J+,&.0B+,&-%+.&'6&F>&'>%&5.E+.&5Q+,& +.)&RSC&I.D'T&U0&8@A&8:&VW'&-;I&F=%&'45&8P&I.D'&'(%:+&+.1+.&F>&GH&5S+.&'(1+.&-.45& R%K'A&5D5&5$+,&'9&81+,&54&,W+,&'.X1&CY+&Z&C[5&'4%&81&+.\+,&,]&C>&5D5&84%&')^+,&G_& /`+,&'.$+,&'%+&Va+&+,0>%&bc5?++.)d8)1&(1&5D5&'.$+,&'%+&5@&'E+.&C%+.&VS5.A&/e&.%:3& fghijklmnjopqqrstknopqqusvknwkxnyzk{kjk|}~€‚~pqqƒs„…†‡ˆ‰opq1pŠoxw‹ .^IA&8D+,&'%+&5Œ9&F>&-;I&'.*%&.+&ŽCV<(,A&‘’L&“50''A&‘‘”T&•%4+,&+.)&CP'&5–9& 5?3&-6'&+4%&CP'&5$+,&'9&F=%&(—'&+.%˜3&84%&')^+,&G_&/`+,&'.$+,&'%+&-.D5&+wk™†šj +,0>%&/01+.&+,.%KIA&'.$+,&'%+&-6&'0D+&›C>&5.J&963&R>&+.\+,&'.$+,&'%+&8)^5&'(]+.&V>9& {ˆnj‰œœVD0&5D0&'.)*+,&+%a+fžŸ cŠ5J1&5$+,&'9&›8@+,&CP'&F1%&'(M&.6'&G[5&231+& '(¡+,&'(0+,&F%K5&53+,&5—I&+.\+,&'.$+,&'%+&.\3&E5.&,%¢I&5.0&+,)*%&G_&/`+,&'.$+,&'%+ '(0+,&F%K5&(1&2396'&8;+.&Ž£/%+1&¤&¥0+A&‘‘¦L&§00-9&5@&+,.­1&(®+,&5D5'.$+,&'%+&-6&'0D+5$+,&V4›œœ{w¯j‰ '%+&/0&5$+,&'9&5$+,&V4&F=%&5$+,&5.¢+,&'.$+,&231&5D5&žŸ c5J1&.¡&°œ±²³´µ¶µ·¸´¹¶ ºµ»º¶¼½¾86+&23D&'(]+.&(1&2396'&8;+.Ž¿¬”&5J1&+,)*%&G_&/`+,&'.$+,&'%+A&8O5&V%K'&R>&5D5& +.>&8?3&')&fž‡ª‡ˆl t™{{…kjopq1qstknopqqusÀkjnhikopqqÁŠÂghijkÃÄmnj Ž‘‘¦”&8Y&-6'&R3Œ+&(®+,&5$+,&V4&'.$+,&'%+&R>&CP'&963&'4&231+&'(¡+,&5@&B+.&.)Z+,&86+& F%K5&I.–+&VÅ&.%K3&23B&5D5&+,3N+&RH5&5J1&ÆY&.P%&F>&,%BC&'.%:3&GH&+.%e3&R0S+&'.$+,&'%+& ,%\1&/01+.&+,.%KIfbcŠF>&5D5&84%&')^+,&G_&/`+,&'.$+,&'%+&Va+&+,0>%&bcT&¬@&R>&RÇ& hnÃÈÉkn…Ä´¹µÊË´¶ÌÍζ³´µ¶µ·¸´¹¶ÌÏжÌÑ´¹¶ÒÓ¶ºµÑ´¹¶ºẾ¶ÔÕ¶ºÖ×´¶ØÕ´¶ÙÊÚ̶ÛжÜÝ FÞ+&8Y&F>&81+,&R>&C4%&231+&'–C&5J1&5D5&+.>&+,.%a+&5[3A&5D5&+.>&.0S5.&8;+.&5.E+.& GD5.&F>&5D5&+.>&23B+&'(;&bc-.$+,&5.7&Z&5D5&+)=5&8Y&I.D'&'(%:+&C>&5M+&5B&Z&5D5&+)=5& 81+,&I.D'&'(%:+&Ž§.<+&|}~€Âopqq1s©‡kyªlßky‡x™opqq1ŠÂ à(a+&'.6&,%=%&8Y&5@&+.%˜3&+,.%a+&5[3&F˜&5$+,&V4&'.$+,&'%+&5J1&œœbcZ&5B& 5D5&+)=5&I.D'&'(%:+&Ž+.)&#áA&£+.A&â5A&ã.Œ'&äB+A&ã<å&æ<1R1+/ATTT”&F>&81+,&I.D'& '(%:+&Ž+.)&¥(1+A&ç0(/1+A
R19G%1A&ã%,<(%1A&ä1+,R1/4 ?4@40454654548!*45077!8945-4.3?4@4 4754654540453!7(A474B56CD:454549E-4'469 45-4.354654546F63G=/07645-4.3<40>% 546243%3447HI9A51454654540145-4.3!807 D'4867*J4%3=/HIKL69=/04M/49462453#4 45-4.347N=7/O*3=76PQQR 5354647.S534@ T845-4.347U*!D*4VWXYZ[\1]]1^_`_abcK62546545447 !B40'554="#5!B40'5dD>4="#'5ef92-/*0784/ 45-4.354g"#!3445-4.3546545447HI45-%8 G6945-4.3@HIS7/4hi/j445-4.35465454 474>4/4e754*/k+7=8PQQl /G64/454453#0mn 4D<39876!76o+==/27%=*!8pqqP 9r*/5!784/45-4.3  40s45-4.394*4g65466F63GtuYvYWwxyXz{|}Zw|~xVX €vVX‚Xuzƒ/243%34t„wZ~€WYxyXz{|}Zw|~xVX€vVX‚X„zƒ*mg634 J?75=*'5546!-4t…††xV†YWVXz{|}Zw|~xVX€vVX‚X…zƒ@G357 *mGM!B4.4*4\‡‡ˆ‰^:ŠD+=*#*8PQppiŠ=‹ŒŽVWXYZ[ 1]‘]’“”b•–—bKL˜™bš‘›œœ’–ŽKL˜—–`b1]‘‘’ž`c–”ŸKL c—Ž¡¢ PQpQ 927='588405465454£40s/074=/=¤42¥¦§¨©¦ª¥«c` 4/45-4.3$+7=%/;7=+#38PQQp 8/074=/84001374>@ ‡‡ˆ‰j44*4!¬9 2!*44­44®<40>%8¯53r70165044G3575° =3®4!@4544057*6*5357!*432>3± ²25E³4O49A534/%7404?G5 44.*HI ¯53r79rB7*/4<377/HI¯53r780m653=/HI45-% 0s7G557®4454D*745437*?40<354g47 4/0<3!*44/j4?S4/0<344*/59r*/5!78´34 1 2346789  26268946662 44  42 4!6"# $%64&84'('" )6*62  $%22& +,--./02169422234656789:;26346 56<9:= 2$>42 24!?#36@434 4#A 4B>4!>4266$C   D EFGH8&);366 2I 62262J AK9L(M'(MNOP'QRSQ+TUVU/ 62$W 4 $%)X2Y4 24B62Z 642I222C2 $W4@[ G7 62Z 64; F\4!6K9 446$% \ 94G#2 24!5 #2X6 @42] K929 X6$89292^SNR'Q/_ `626;62Z 64 $##6aZ 6)4)66b44!6"#cdefgh iejkhglemnhgoghpohqerjshqtgehiesuvghglerwxy5" )z {|2 ;}~~:D€  " )z {|2 5}~~:= 2b2 Z \4?#624B Z 6)4)6 $% F6‚dgƒrhp„hi…glhe†nh‡ˆgey9>2Z 2Y4‰ Z 9 = GzG9 6Š $%‹8936@4Z 6)Kb4c>2Z Z \4TUVŒNŽSNS ‘’\?#Š2D“4B9)=  $%2J 423# 24J?#" Z`2 ”4# 5}~••:;A }~–Z 6)6 — 4B6di˜hq™šglhqe„glhqrgh›rwghqœh e„glhenfqh›žgly2FA2b6 3 dgeŸglhe„glhi˜hiˆihqe„glhqrghp h¡¢£¢¤¥ ¡¢£¦yDE422J 28 B9)K9@4K$% Z 6)4)66b49‚ 4# G§22J >2629224¨22E425©ª«¬/842bZ \462Z 642$ 2&Z \462Z 64;>2Z Z \462Z 6462’K&6 §22F62Z 64Z  \4>2Z 222­KZ‚J6#‹{}~•®2¯A}°Z 6)56  AA}~ Z 6)\§Y2:;62Š{}~•}@49)6{  2C±KX84}~°Z 6) +®²'³S6)\§Y2:89622  9)~°62 •}{}~•´ A•µ´Z 6) 842b5¶Z 6)\§Y2:5`2’Z \4?#©ª«¬0·¸®1/_1b2 A; 1`" $%K&62’2>64!6"#5<9: 242& 46§694@Y 62’ )6* 4 40'¹S6<9Kb4 242&62’ 462§6$W º¥89 ^)K936 6 2I 9YK92&64 34)6?#36@4Z 6)4!6"#6 @9 b426{ 84>42G#2>249 846 $K9A2bD“4B 9)G— 6222H2%= 2$ 364&)?#62Z 64>6 $%Z  \4\§842bDŒMOP026K$% '('TUVU?#624BZ 6)4)6K9 368 BX F6^2»4\‚48Š8—c66b4@>2\4!6K 4I#\ 1 2345689  46 289662262962  689!"#623$23%&'9(4)$ *$+,-6!66 92489../01223892'46!5'9../0((8566$9 67 8139:;<'%246 42$( =:9"->96?233@2>@2'6 ABACD122323$8262E6F882G6(2H234I$JKLMNOP$9456" Q@2E22GRSTUVRWXY%23%Z ['93@262229$%6\8> 2*$2 2466*$8)ABACD%223%../01223:45$56 ]2^666*$8 2A_(4)$429,-6!669 24`.3%6a )5 [NbcdAeLABA2f6\6$>$2E23$826966 6g6 2Z6g6 2896g623^96296 6696H6 623$8269'F2ZH8>6*$82*$ JbMhABACD656i6\6$6@E662*$2j6892+&2846 6!66924666*$26\$ 656a )92266:H684E \$282a66!66 6ePMNkP66924`D48F [ *E46 46>26!92489../0Z$lE2H234I$2]$ *]$23)'" m%65Z8>n2opVoqrYZ$%6\stuvuwxtyz{|}z~utyz~€tz‚z~ƒ„…v {tyz†‡zˆ‚tz‰Š‹‚~zˆŒtuz{|}ztuzˆŽŠz~wz~tz~uŒz~w‘tyz{u’tyzuƒ„tz“€”~z•}–z 6?'9$92% 2\68>8@>6*$82*$2"3$%6\9'9( $=E6?2f $89\623$%6\8>82$j2*$2 6*$8892H6!924Z 9$%6\672FE23$89 (Me 4)$6!662*$2 2,-6!924894626223$8 6(55'9##—˜1223™../05E223)]286$65>  26f" š›œ›žŸ ¡¢£¤¥¦§¨©ª¦¡ «¬ ­®{z~€Šz~¯tyz‰Š„~v{|}z°Š±tz„tzkP²eB³deBOPJ́³eb\6](4)$ 6!662*$2 2466*$8)66CD%223%../01223 8263,-6!ABA924:23%6a )µ2232H¶C·Ab̧bLM ¹º²bMN.e·LK»¼OP½228>:2¾¿$;6#;3À`#3%6a )5Z'FMBM ><@2]2 8$(EE89 $H8566298%2$##—˜Á 1 2346782698 38   6 346 826388262 8 63!8""#$%3&6'46(826 323486)3* %)3+63,-6.82/-68 0123456789:;<87689=>87?@8A?@A 8?6 ' ?=5&%&@.478688&5%&A7 B . 5')&6  82)&89 89 /C8DE8& 54 !" 7#$%&'( 8!!F89 87?=G/568H5 8)1 ;I6BBB6789 '4;' ' 8;I; J7?8!"   7' !" %&89 8@.4789 /) 7#$%&'( 8!B 2K4+  8)!45;!L !" %&M+*+ 5N89 8!1@.9 /68)G87/O 8& 5PH)8QR=5 7J46789   S78; J5T   5N78; J58A  8D  ! S=U "78; JG/-87?!"  !&S)&G/-8C8DB*)5   '468 V4=G 8- 8 S/55;!L 589 87859 /E8H5=   89 86M+*+  389 8689 88G 4-&4/W8/ 4B+727J46 789 %&  78; J!1585'/8A 8D  7'S )XG/-87?!" %&89 87857#$%&'( 8!B 2YZ[! 78568 V4=G !18-8 89 8 785!" 7#$%&'( 8!\]^_`^8)**+6,-8.&ab- 8 '4/&5 cdd89 87858A 1E8!" 47'ef89 8 785C8DES/55;!L 84B@G&7'5-8 S8 '468A  ? -7?7857'D856g9 &9 ;I.'!6[h 478ij  81D\k_l^mkn^7859 /8GGj  =C 7 !Lo=C 89 88)5 '( 8!a 2pZ6789   ;!1 58348D/-87   8!g c !18G-8)!4aqrsturvwxk_l^mkn^785!1 8)2/'48)M 785EMy4!" 83857M+*+>;0 !M55789 =5&Ezy46M55;!  4D8?8-E+{y47'* 47k M+*+E.58H47#$%&'( 8!8)**+6,-8.&|k}~^m_n€‚ƒ„]~ 1 2346789 9 9 97  923232 9 ! "#$%&$'( )9  9 *+,2-.9/9 20187 )9  9 *2,34!5 69 78979:269  ; <9 =>9  99 49 232?@6789 9 A923297 239BC8DE FG2329 9267 2HI$%&J'KLM7N939O PQ8R2232 )9  92)9 S T 9 7:U92-.9/9 997A914232 )9  92)9 SSV S7W2!9DE2X8232 97 89728R29 9267 49 2329 9267 2" YZ[\7N939O53 U92-1T32SU 9Q62W.9/9 2X8 )9  9 ! 4392)9 S!9DE2X82329-Q97 239]92-^2_QC`abc 9  d98 7e8 P9W2989 928 ]Q99 8Q 881 99 7 Qf2d27 4gU @8Q" hijiLklmnopqnrqstnutL vwGxy59zf2Mf28?89Qf22{!  V 8?89Qf2,A|8}.9 S_78 ~2.QA98~28Q4898-Q V M7N9398?89Qf2 MU7 8Q.4€f Mf28M7N939S84 |Q2329W=79 2d9R2 P9S: 49 2A9 Fbc]:‚ ƒ$„…†‡&ˆ‰&Š(‹(&Œ$(ŽH49 2A9 9: 32 .  U79{9 9W=79  e9 673 9 2X8M7N9399M=4MT8299 9 92678Qf2d29 9 2678 R9 5Q9 926785A9 5359 92678! 27M7N939" ƒ$„…†‡&‘‰&I’†‡&“”•–—†‡$(˜†&™%ŽHš›GwaA9 9: 32 . e9 6789232 9 9267 49 9 4922-M96789!99W=79 9 92672X8M7N9398 * -1413982!78 PQ84.9  9 299 9267 49 M7N939"vwGxy›b 92A1/ e9 6789 MU78 32 .O432œ94]:=T9 R2QW 1 . 7:!  9 9267" ƒ$„…†‡&‰&ƒ…&žŸ& ¡& Ž¢†—£¤&Œ$(¥Œ&¦¥&†‡$(˜†&™%ŽH@W=79 2X82A9 9: M P9S:23299MM7N92AS.92-M96789!99W=79 9 92672X8 M7N9399 )9  9! 439897 8DE2X897 82329]9 .9 /9 !9DE7 § *-8 ¨5 32 .4]:=T9 QW 1 . 7:! 9 9267H @ 4882A9 ©2ª9 92N5!92322 7:! M2A1/_4]:=T9 Q)P9 9 9267R2 P9S: 49 2A9 x«H 1 2345679 345673 6736!"#$%& '(&)*+,$-.&/"*.*&*012345%64$7&89$-.& :*;01$-.&:4<= 234567> ?@ABCDEA3CFGH6IJKLMNOPQ"R!*(&9$-.& JNS<*TU*;%64$7&:*;01:4<=VW*X$/"R!*(&9$- .&<*"$9*984&YZ8Z"0[$R!*(&9\]"$-.&^4_0` *+[U)/:01%`8"a#*Zb&)-U%c!R!*(&9$-.& 234567d efghihjfhklm@6673nAop@ABC6736q+-Zr"R!* (&9$-.&<*+,s1)rI/*"$9%$t$9$1a5*TR!*(&9$- u.&012&v*a#*ZbR&)!:0[$"*w.$70R!*8"01R$xa *8"/"(&](&945y1[0zsb*z*$\]"{y$-a)!*/" {y$-a)!*01"z*).R8"0"*z*$R!*8"|zsb}a $]*~*;6&%\]*z*$b$0[$"1|&*"U*+-qq€$7* ‚ƒ„…-†‡/"1|&*ˆ<R&)!:R$Z3%"*z*$ R!*8"<zsbsr$"%8]$7Z]88$7&(&9016&%= ‰