Tài liệu Hoàn thiện tổ chức phân tích với việc tăng cường hiệu lực của kiểm toán nội bộ trong các doanh nghiệp xây lắp

23456789  77      ! "# $% & '()*+'
,-.
/01





23456 7289567:6;2<;6=2>567?;26@A86@89;6 7B5C6;DE5C6289F6GH;6;IJ6K8LM673N565O86 PO67Q35C6;N;6R3J526 5C28 9 = 6 S >T 6 G U= 6









V)W'
X'
,YZ'
[\
]Y'-
^1_'-
`0
a)b'
Vc









-d
'ef
g
hijk




23456789  77      ! "# $% & '()*+'

,-.
/01




23456 7289567:6;2<;6=2>567?;26@A86@89;6 7B5C6;DE5C6289F6GH;6;IJ6K8LM673N565O86 PO67Q35C6;N;6R3J526 5C28 9 = 6 S >T 6 G U= 6
VWXYZ[
[\][W^
_`
abc[d
_`
abc[e
_fgh
abc[
i]
jWk[
almWn
op
qr^
stuvwuvxuxy




z){'
|'
,} ~'
 €
_} '-
1‚'-
ƒ0
„)…'
z†



‡ˆ‰Š‹Œ‰ŽˆŒ‘Œ’“”Œ•–—Œ





















































(u,
'\XY˜[
„X™[\
„XY[W


























































































,uzZ
,Wš
›Xk[





-]
'œf

txyw





0


2346789 7  0
0






 

0!
"
#
$
%
0!
 0&
' (
)(
0*
+,
)-



)
 0
./
+

0

0!
"


12
.
0
3
#
$
4
#0
)
%

&
' (
.5
0/
0!
"
%


6
7
68
 
9:

9;
"
 

0!
"
%

0/

.&

  <=>?@A>BC2DEF=F    ?DGHF?
@;A
4BC-
-D;
ED
4FB-.
B?-*
-.*;<7
G8H
I7
(K(
@0
L'
M
N
O
PQ
R

(J
(KJ
4N
O
T!

U0V

W0
W
X
0
YZ
[
N
O
PQ
R

J(
(KS
4N
O
PQ
R

W!
\0
0]'
^
U0V

W0
W
Y!
S`
_
!0]P
(Ka
@0
!0]
N
O
PQ
R
b
c!
d !
0]'
^
[
U0V
g`

W0
W
[
W
"e
d\
Yf

!0\0

@
'h
)d#!
(
iJ
)*+,-.
J
4*=)
4Fj-.
45
)*6)
7*8-
49)*
2:;
*;<0
=)

@;A
iS
4BC-
-D;
ED
4FB-.
)C)
B?-*
-.*;<7
G8H
I7
2;<4
-?
JK(
kl
0V
'!
[

_
!0]P
mQn
P
20]
-

d%!
iS
\0
N
O
PQ
R
Y!
U0V

W0
W

JKJ
4o
o
N
O
PQ
R
Y!
U0V

W0
W
p0

_
q(
!0]P
mQn
P
20]
-
\0
0]'
^
U0V

W0
W
JKS
k
!0
'!
M
^
Yp!
N
O
PQ
R
Y!
U0V

W0
(rS
W
p0

_
!0]P
mQn
P
20]
-

@
'h
)d#!
J
((S
)*+,-.
S
7*+,-.
*+:-.
2s
.;t;
7*C7
*Bs-
4*;<-
45
)*6)
((a


000
2345
6783
9 
98
6 5
85
3
8
8

65
5

65
88
53
532
4
!2

96
5
"#$
6%&'
()(
*+,
-.
/'01&2
'03&2
'4.&
('05&
(6
7'87
/'9&
(%7'
(:4&2
$$G
;0<=
(4>&
&?0
@?
(A0
7>7
B4C&'
&2'05/
D9*
EF/
905(
5C=
"#H
0I0
/'>/
'4.&
('05&
(6
7'87
/'9&
(%7'
-30
-057
(J&2
70K&2
'05,
EL7
$HN
7MC
;0<=
(4>&
&?0
@?
(:4&2
7>7
B4C&'
&2'05/
D9*
EF/
905(
5C=
"#"
5'O&2
;0+&
&2'P
('L7
'05&
20I0
/'>/
'4.&
('05&
(6
7'87
/'9&
(%7'
$QR
-30
(J&2
70K&2
'05,
EL7
7MC
;0<=
(4>&
&?0
@?
(:4&2
7>7
B4C&'
&2'05/
D9*
EF/
905(
5C=

+(
E,S&
8'01&2
"
$R$

T6
U5

$RH

53
V8
88
8W5
6X53
53Y5
8Z
8
68
[
0D

6\

63
3[
D

23V
V8

D0
] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ]
   01 345689   4 !2332%45./6728 !"# !$%&'(%&)*)+,-)&0.'$)/01 "%9515%95%6#6.65: ;<<< ;2.%7%&70=1%7>%?@)  ;07K%  ""L M0=%N0O362*%10P%%$0Q$ "%:606,6528"%65R%./L,9062R: S#%7N0O362*% #6.%9.R9:28UR285::02%./ #UU"L !7 )7,EP%%&70=1)72N0O362*%%$0Q$ UR.)60)582R"%65R%./L,9062R H!H HX%&)Y%&6E  H!HA; HX%&)Y%&6ECDE9W%&  HHUH H7Z6[)17D%6\)7  H#!G H>0:]%)-'^%7  HR.%:cU.)080)#6R.65&0) I0 = 1  ' ^ % 7  I_ 1  6 * )  !7 0̀%  / ? _ )  C , E P %  d)2%230)U.R6%5R:701 HHU H7*0Ta%7;?b%& L&R5535%6 M056%.35:5L))2,%60%& ML# !7,V%3W)S`62*%M0=6<.3 #6.%9.R6 7e%&H7?b%&3K01>!Y%&%&70=1M0=6M056%.3!7.3Q5R28 M!!" U<. 3 !2335R)5.%9"%9,:6RE 56%.35:5#6.%9.R9 M#L !7,V%3W)S0O362*%M0=6<.3 M0 L,9060%& AB ADE/F1    
0
2345789 4    


!"#$
%&#'
"(
)*
0$+)
"$,
)-&
./
01
23


2
4"(
05
67
%&8
'9:
';<
'"=)
"$+
)">/
';?"
!@4
A


A
4"(
1$
B&
)/
0
)C8
0
'D
"EF
F"#'
"$+
G$H:
A2
'<#


I
J"9
'K)"
.=
6L
BM8
';<
1$
01
IN


2
O1'
.
)"P
'$,&
07
%&$
:*
Q4RS
T$+'
48:
UA


22
VWXYZ[\]X^_`^XabcdX_efX]bebXghi\Xjkklmjknn
UI


2A
@o:
'p'
Gq'
%&
)C8
Q4RS
0r
4r"
R9s
B=
T$+'
48:
Ut


2I
@D
"EF
.
u>E
)#)
@v@
"r
>w)
T$+'
48:
x:
2y2
UU


2t
z$#
';{
.
|&5'
|9s
upF
'"L<
$#
"$+
"r"
F"9
'"L<
'"r"
t
F"}
G$"
'q~
u<$
)*
';?"
0r
F"9
'"L<
0€



2U
z$#
';{
.
|&5'
|9s
B=
'"L<
$#
"$+
"r"
F"9
u<$

)*
U
';?"


2
!q'
%&
G"<
.#'
07
'"C
'‚)
F"9
'K)"
';<
uƒF
Gq
"<)"
)"$q
N
u>E)


2N
„&sq'
6{"
!$H:
'<#
x:
2y
)C8
@v@RQ
@;>…
/
NN


23
!q
"<)"
G$H:
'<#
x:
2y
)C8
@v@
v*
';?"
z$8<
N3
'"*
I


2y
41$
B&
!@4
)#)
G"<
:‚)
3


2
@D
"EF
)#)
'"C
'‚)
G$H:
';8
B<8"
'"&
)C8
v*
's
R9s
3A
B=
*
†r
I
B<
!@4
'"=)
"$+


22
@D
"EF
)#)
'"C
'‚)
G$H:
';8
B<8"
'"&
)C8
v*
's
@"$
)*
3A
v/
$w$
x:
2y
B<
!@4
'"=)
"$+


2A
@D
"EF
)#)
1$
B&
G$H:
'<#
'"=)
"$+
)C8
@v@
*
†r
3t
x:
2y2


2I
O‡&
0
'D
"EF
Gq'
%&
G$H:
'<#
ˆ
#<
)#<
Gq'
%&
G$"
3
B<8"


2t
O‡&
0
'D
"EF
Gq'
%&
G$H:
'<#
ˆ

)9
6$
Gq
'<#
3N

  01 3456789  415145656!1"#56$%1 8"'61(1)%"%*+,-.56%/051929 3456789 4%5566780956&:5;45<&=7&810(1&>&5156 %?3 3456789 @,561&:5;45<&=7&810(1&>&5156 %?3 345678A  B1CD45E=155&:&&'50D&3 *F$G56 5690;-(&G&1595651929 345678A 9 IF5J& 8&K1L!5645CD56M5G&N CO5 345678A A %PQ4&::&7F5J&C56 %?30;>56 56 345678A R SCO5&56&=7D&04T4&: %?3 345678A H U7567F5J&C56#O5750(11L&V5 345678A  *F$G56856&K1L56114810(1 8 !56 345678A 4 W 8&K1L7F5J&T&;1&J5-'568115 O5756C56 %?3!1&&%"%*+ 345678A @ W 8/=15O5756C56 %?3!1&&%"%*+ 345678A 3 WX61=$;01&YE=C56 %?3!1&&%"%*+ 345678A 2%PQ5Z5601& %[?35L50;#565L5; 345678A W81561Z8-656 %[0;1L&J1L55C56 &&55617&P5&>& %?3!1\ 8 ] ] ] ] ] ] ] 33 22 29 H AH A4 R2 R RA R4 R@ H HR HH 011  345689    !  : 9 K J X E 2 \ b  : 9 : :: :9 :K 9 9: 99 9K    "#$%&"#'"(1)"*+%%
,%*-.*/01.+%'% 2 341($5%&"#6%(7*#81%#() 9 ;.<(=>%#*/0?@(*.@*ABCD :E BF*#-*(#/(G*HI.<(=>%#"#6%(7*# 9J L%##$M%&*/0"#6%(7*#(N1#1O.PQ*81R?(S'%%@1T@ K U41I.0%#O&1V0*'*PSW18)#SW*#81R?(S'% K: ;.<(=>%#P+"8)#SW*#81R?(S'%*#1)%P$5* KK C#V%&?-*@*/0?G*(1,.81R?(S'% KK UY#>%#"#6%(7*#*#1)%P$5*Z'*[%#?G*(1,.81R?(S'% KJ ]#6%(7*#^Q_`a0410N1#SW(@%&81%#`S0%#*/0(F*#-* KX ]#6%(7*#=/1=S*'*I.'(=>%# KE ;.0%#O&1V0*#1)%P$5*0c*'*8)#SW*#81R?(S'%(#_S(#d1 Jb &10%Z'*[%# ;.<(=>%#81R?(S'%*'*#O(#4%&`Q00cS=/1=S J9 ;.'(=>%#P+"T'S*'S81R?(S'%(=S%&*'*#(1)"*+%81R?(S'% JE (#_S=/1=S B'*@%&I.0PW1&1V081R?(S'%%@1T@0c%#cI.e%(=[*f" E *0S BF*#-*T@?'<I.e%Pg(=S%&hCih0j00c%#k E\ UY#>%#*#-*I.e%Pg*/0*'*BlB%#c%$N* 2b BF*#-*"#m%&ABCD(=Q*(#.@*(F%&&1'?4* : UY#>%#"#6%(7*#*#.%&*/0ABCD :\ ]#6%(7*#*#1)%P$5*0c'%#&1'#SW(@%&^n`G%&?Y#>%# 99 De%&1R?*6%To%& 3SP$d%&(#["#p%*/08#'*#(#R81R?(S'% 9X 3SP$d%&#SW(@%&(c1*#7%# 9X     0111 3456789   05 1  1 7 345678 !" #15 1 0$1%1&"1 +,  5 ' () *                       
 8 0
2346789   
!
"#$#%
&'"
"#("
)
*"
+,-#
.
/
&0&
1#23
,4
14&%
1#23
,4
5#
65
789:;
<)=&
.
>
?
@
A$3B
9 *"
C@D
#ED
FG
,-
<5"
89:

V&
>B
:X

QD
&YD
<]
N
<(#
F$#
^DS
_B

`V
NQ

,"
<#GD
1#E
,-
<5"
89:
a
)$&
N
&b
)c"
<(#
3$#
3dB
8 a#
Q
NQ
89:

&U
*"
NQ
,
AV
>
&["
&MN
^DS
_
&["
QB
,"
\#
1e
>Q%
89:
F$#
FN#
b
)
35
65
RW
1#23
A,4
,"
&["
QB
 !
1O
TL
&0"
1#!
AV
NQ

^DS
_
&@R
&N,h
iDS
_
C,N
"#ER
<]
N
*"
QD
&YD
3$#
,"
3[#
)\"
1#
C,N
&U
AV
NQ

&YD
UN
F>
5#
WR
1#
!
S
)a"
$#
*"
R)c"
A4&
^DS
+g
F>
89:

35
,-
<5"
&DQ
"#ER%
<4R
0"
(
c
*"
QD
&YD
&MN
>
^DS
_B
 V&
!
R4
#2
&MN
89:
a
&4&
)$&

 !
"#$#
&,
@Q%
89:

kN
3H
l,
&4&
0&
(
@
&,
*"
1e
Fm"
&MN
mB
9 *"
6n"
&0"
&,
AV
NQ

R4
#2
>Q
+>
AV
&DQ2
)$"
FG
5#
CD"
1#23
,4%
&4&
0&
#!R
&W
1#23
,4%
oF>
,>
#E
FG
R)c"
R4R
1#23
,4p
9 *"
J3
,
&4&
,-
<5"
&#!
+)=&
&MN
&["
Qq&c
^DN
&U
^D#
3[
+$
6
&-
*"
,-
<5"
DQG
("B
`V
NQ
Q
F>
&4&
0&
<2
<4R
0"
<)=&
1e
Fm"
&MN
>
^DS
_
C,N
"#ER
U#
&D"B
9U#
&4&
14&%
#ED
+V&
&MN
89:
,"
^DS
_
&4&
Q
<]
N
*"
F@

89:
+D[
.3
&4&
(#
)D
,4
F#E&
V&
#E
&["
F#E&
1#23
,4
&MN
3.B
:
&-

35
/
&0&
,>
&YD
F$#
c
0xL
>
F#
+>
&4&
s#E
8#23
,4
F#
5#
65
?
&4&
)$&

 !
"#$#
&'"
3#
&0"
&,
AV
R4
#2
F>
AV
&["
W
&MN
^D(&
!
FG
*"
?
:23?
@69
AB?
CD
:EF4
AG9<
HI5J
K?>4
:239
4L
4MNOP
9:;9<
9Q7
RS
PT6
I:U
VW
0S/
I?X
9:2Y98
HI5J
P:Z
P:[9:
4:\P
K?>4
:239
C]
AN^P
P_9<
9:`9
4MY9
PaP
CQ9
@b9
c:ac
de
C]E
9Q7
fRRg/
IME9<
<262
AEF9
4L
fRRgh0SSi8
HI5J
Pj
@NOP
c:a4
4M2k9
9:69:
P:j9<
4ME9<
9:2D?
dl9:
CmP
V:aP
9:6?/
5:2D?
4n9<
P_9<
4X
oIpIq
RS
C]
Rf8
7G4
rs
4̀c
AE]9
:EtP
=E69:
9<:23c
Pj
u?2
7_
dO9
:EF4
AG9<
4ME9<
dl9:
CmP
KvX
dwc
oxyq8
4:69
z
V:Ea9<
rb98
:j6
P:>48
9?
:23?
@
C_
:23?
:Ea/
€s
dN^9<
=E69:
9<:23c
:}9:
4:]9:
@G
c:`9
HI5J
V:_9<
4Q9<
dY98
4:`7
P:[
7G4
rs
=E69:
9<:23c
Kj6
@
:EtP
rac
9:`c
@G
c:`9
HI5J
C]E
9:;9<
@G
c:`9
V:aP
{
5:;9<
CQ9
@b9
c:ac
de
CD
:EF4
AG9<
HI5J
P‚9<
@69
:]9:
Mƒ2
MFP8
4:2U?
rm
VU4
9s2
C]
rs
dN^9<
:F9
P:U/
„>?
:23?
9]X
P:E
4:>X
9:]
u?b9
de
9j2
P:?9<
C]
9:]
u?b9
4M
=E69:
9<:23c
P:N6
Pj…†9‡5ˆ9 †
4O2
HI5J/
‰Š9<
4:ƒ28
9:;9<
=>?
:23?
>X
P‚9<
<2a9
42Uc
P:Z
M6
9:;9<
C>9
AD
CD
V:b
9Q9<
KaP
A9:
C]
4:6
7|9
9:;9<
XY?
PB?
PT6
9:]
u?b9
4M
P>c
P6E
As2
CO2
:EF4
AG9<
HI5J
4ME9<
A2D?
V239
=E69:
9<:23c
c:b2
As2
7t4
CO2
9:2D?
MT2
ME
:~9
4L
7_2
4MNƒ9<
V29:
=E69:
Pj
9:2D?
4:6X
An2/
5j2
PaP:
V:aP8
HI5J
P:N6
Aac
\9<
AN^P
V‹
CŒ9<
PT6
9:]
u?b9
4M
P>c
P6E
4ME9<
u?b9
4M
P_9<
4X/
pj
9:2D?
99
AD
4MŒ9<
4v7
AN^P
9:]
u?b9
de
u?69
4v78
4:2U?
rm
C`9
=9<
4:[P:
:^c
PaP
dEF2
:}9:
c:v9
4[P:
4ME9<
4:mP
:]9:
V2k7
4Ea9
C]
:F9
P:U
4ME9<
Aa9:
<2a
4n9<
4:k
9:;9<
c:a4
:239
C]
99
AD
4MY9/
„E
Aj8
:F9
P:U
PT6
C23P
C`9
=9<
c:v9
4[P:
4ME9<
V2k7
4Ea9
Pj
4:k
b9:
:N“9<
dO9
4O2
C23P
KaP
A9:
4MŒ9<
4v7
C]
4:mP
:239
V2k7
4Ea9
9:”7
c:a4
:239
A9<
C]
4M9<
9:;9<
C>9
AD
9:]
u?b9
4M
u?69
4v7
AŠ9<
4:ƒ2
<2b2
u?XU4
9:;9<
C>9
AD
c:a4
:239
7G4
PaP:
4s2
N?/
x?>4
c:a4
4L
4:mP
4U
9]X8
:E]9
4:239
C23P
C`9
=9<
PaP
dEF2
:}9:
CO2
9:;9<
9G2
=?9<
C]
c:N~9<
c:ac
c:v9
4[P:
4ME9<
PaP:
42Uc
P`9
V2k7
4Ea9
4M?XD9
4:s9<
C]
4ME9<
PaP:
42Uc
P`9
V2k7
4Ea9
=m6
4MY9
Aa9:
<2a
MT2
ME
d]
9:;9<
C>9
AD
P>c
4:2U4
4ME9<
A2D?
V239
7O2
PT6
HI5J/
IME9<
dl9:
CmP
xy8
HI5J
A|
K?>4
:239
4F2
7G4
rs
=E69:
9<:23c
KvX
dwc
o„5xyq
1234
567
C]
Pj
@NOP
c:a4
4M2k9
9:>4
A9:/
JG
c:`9
HI5J
A|
AN^P
4n
P:\P
4F2
7G4
rs
„5xy
1234
567
d]
9:;9<
=E69:
9<:23c
Pj
u?2
7_
dO9
z
y]
9:;9<
4n9<
P_9<
4X
KvX
=m9<
oIpIx„q
1234
567
o‘:69
IM?9<
H2Y98
0SS•q/
–EF4
AG9<
4ME9<
dl9:
CmP
AtP
4:—
z
xy8
PaP
„5xy
9j2
P:?9<
C]
PaP
IpIx„
9j2
M2Y9<
A69<
c:b2
As2
7t4
CO2
9:2D?
V:j
V:Q9
4ME9<
9:;9<
9Q7
CL6
u?6/
5:2D?
C>9
AD
u?b9
4M
7O2
9bX
r29:
4ME9<
A2D?
V239
7_2


0
234567
896
 6 
 



2 
9
9
9
6 
6
23
!
 
 9
2"#
89$#
 4%67

6

2 &
'(
)*+,

#-2
2367
6 .67
 4%67

4'
/
067
2367
6
23
167
2
229

*3*45
6
647
2 (
8 67
6 .67
9
9:#
 67
;
)*+,
6
<9=2
+ #
)*+,
2367

*3*45
6
 9
>9
#92
?79
6 .67
!
9=
8 167
9=

9
8@#
9=
(
3
6 9A
67B6
6 C6

799
 
2"6
23267
9=6
229(
8-2
2367
6 .67
67B6
6 C6
 6
23D67

)*+,
8 167

E67
4'
B
F
;
6
23
167
2(
)*+,
G
8 167
H#
2
4'
6 
F
;
6
23
8 167
I
6
?

 D6
J67
6 .67
?!6
A
6
23
 6
2C#
69
 67
?
6 .67
?!6
A
 2
96
0
2 :
69
39B67(
*367
* 
9=6
8$
2
89:#
26
89:#
26
?9B6
6-9
H-
K)*<+,L
G
8 167
2 :
I
6
J67
23D67
2C#
:

067
6 .67
89:#
23
 9
29$2
2 &
'(
*367
)$2
2 J
89:#
26
6 .67
?!6
A
8 167
4'
IM#
I@2
?
799
$2
#-2

267
2 :(
<"
2 $
)*+,
G
8 167
22
4'
6 .67
2
-67
2&

N67
6 4
8 167
7C
3
4'
6 .67
6
4667
2&

279

22
-67
8 
2367
 6
67 9=(

+ 4
?O
I!2
 2
2P
?9=
I
6 

 D6
8 167
J67
?!6
A
23D67
2C#
4'
6 
6

 6
2C#
2 9$

?O6
067
2 &
'

8Q
2 O2
89:#
26
2367
2 
6
89:#
26
?
26
 $
2367
6
79
267
2 :
6 .67
 2
9=6
?
67B6
6 C6
;
6 .67
 2
9=6
89:#
26
R
S6
279
9=

)*+,
H
6
4667(
T C6
2&

#-2
 4%67
 
G
4'
?O6
067
2367
)*+,
6 467
29
/
067
3!2
26
 $
2P
8 C
2"#
9:
$6
I
6 

 D6
$6
?O6
067
2367
2 
6
89:#
26
?
>9
U67

4
3
8$2
O6
89:#
26(
,69
?O
2
 E
 C6
2&
8 167
2 &
'

 6
=
?79
?9=
22
4'

#0
29B
9=

;
)*+,
2367

5+4V
<9=2
+ #
6B
23B6(
4!2
 2
2P
6 .67
?!6
A

O6
?
2 
29W6

9B6
 6
+7 9B6
E
96
G

 D6
XA
29
YZ[\]^_`ab]^_c^d`ed^f`g]^_hd`^ija^iabd^_k]l^dmn]l^`abo^pqd^drs^tauv^ _[w]^]xa^yx^_z[]l^dwd^{[s]`^]l`abf^|g}^p~f
#
XA
29
 
VO6
6
29$6
€
;
#"6 (
‚^ƒc]l^„os]^]`…]l^d†]l^_z‡]`^]l`aˆ]^deo^d‰^paˆ]^„os]^ *3B6
2 $
7979
G

6 9A
67 9B6
E
8 
6 
9B6
 6
279
2 9$2
8$
?
?O6
067
2 ;
20
 C6
2&
K**T*L
2367
89:#
26
69
 67
9
H9=2

7Š6
?79
29
"6
89:#
26
29
 &6 (
+ .67
67 9B6
E
6
G
67
7
76
?
?9=
?O6
067
 4%67
 
 C6
2&
#
H9:
9=6
0
2 :


**T*
4'
?O6
067
7Š6
?79
6 .67
?!6
A

9B6
 6
2367
 2#
?9
#-2
-
89:#
26(
+ .67
167
23"6

9B6
 6
279
2
 E
 C6
2&
2367
)*+,
?
6 .67
?!6
A
9B6
 6
8 
7‹#Œ
5(
39
Ž932
V9
)6M
K‘L
G
IM#
I@2
 C6
2&
?
6
79
?9=
89:#
26
?9B6
K)*
.2
2346
%6
9?
0
$@5
68236
9,5
92
2
349
0A
7"68

%B
83C.
5 D
E62
83
% 3
%
!3#$
6
92.
62-6
EB9
%68
F-.
!
2G92
!3#$
6

62H68
E?6
I
%68
6862
7J5
$K

!2
EL
&(()*
+8236
9,5
9 
9
83
23F36
55%5..5
:;<
%6
9?
0
29
2346
!2
0
E#
!3#$
%
62
2345
N5
9 
$O
2P62
N5
EI62
!3#$
6

.2
2346
62H68
$O
2P62
2
9G3
EQ
9568
9.
!25O6
$@5
92
R
!36

83
23
2G
ES68
F36
"9*
%68
68236
9,5

EB9
E
T5
62
$O
2P62
2
9G3
9 
9O68

93
2346
62
9262
T9
9 
62H68
E62
83
5 D

83
23
762
68234.
2G
ES68
F36
"9
&'
EQ
68236
9,5
262
3
9 
5 D
0A
7"68

%68
;
2-.
![
N5*
9
83
EQ
!
F5-6
683
349
-.
%568

%68
833
EG6
29
2346
!
2G92
!3#$
6
2P
5 D
EQ
0A
7"68

-.
%568

833
EG6
EJ5
9 
95S9
!3#$
6
&'';)*
V9
9
83
VF7
*
4$9582
X65F
Z*
3.80
2F7
W*
V%.6%
X5%.2
4$32
:;<';>
0A
7"68
$O
2P62
\6]%7
62^$
%B
83C.
92
5 D+\
.2
2346

6876
92_6
836
F-6*
%6
9?
0
!
N5
.2`6
92
5 D+\
9a68
62
5 D
96
683
9
2#
29
2346
2A
68234$
$S
992
2345
N5
62^$
62-6
7346
836
F-6
2_9
03
0
%68
99
3
!26
F36
N56
&(;)*
%68
68236
9,5
9 
99
9
83
b630
b630
c$3
b67%
W3d
5505$
e%*
f576
e%*
45.%373
:;<'=>

62
268
9 
62H68
262
9O68
%68
0A
7"68

9
ES68
3
7H
F345
9 
!292
268

N53
$O
2O68
36*
V9
9
83
.2
2346
62
268
9 
6862

2G
ES68
!362
762
9 
!292
268
%68


T9
EI62
% 3
%
03
.2G$
%g68
5
%68
$h3
95S9
!3#$
6
&ij)*
+2H68
9O68
%P62
68236
9,5
63
%6
EQ
68236
9,5


%68
N56
24
3
F-.
!
2G92
29
2346
!
2G92
!3#$
6
3
833
!
2C9
95S9
!3#$
6

0
9
ES68
3
62H68
2
"9
!3#$
6
!29
62^$
.2
2346
%
62H68
03
.2G$
9
2#
T
%*
5
6236
62H68
68236
9,5
6
!2O68
92k
%
$S
992
9"
2#

$L3
F36
24
83H

3
349
2P62
262
!
N5
!3#$
6*
+83
%
0
8l6
!
$S
992
m68
N5

$L3
N56
24
83H
.2`6
92
3
2345
F9
!3#$
6
E_9
934
F
%68
$S
FG3
!3#$
6
9"
2#
n
5 +\
92
EB9
E
9-.
E6
2_9
92k
E
9-.
2
$S
992
836
3.*
X_
!29
62H68
68236
9,5
%6
-.
%568
92
5

Fo62
9
!3#$
6
3
9262

E_
%68
N56
24
3
92
2#
29
2346
!3#$
6
92
5
p
!3#$
6
96
683
29
2346*

D
62H68
68236
9,5
%68
69q
5 +\
29

EQ
T5
2346

69

8J6
;<
67$
N5*
5
-
62H68
68236
9,5

5 +\
63
92568
9r6
6235
2G6
92
9
73
89
ES
FR
25

29
262
!3#$
6*
+85s6
tP62
15

9S68
0
:;<<(>
68236
9,5

29
%G68
5 +\

69

E
%
!
F5-6
5 +\
EQ
9
99
.2
%3#6
6268
J$
62
268
%
2G6
92
0
2h
%B
EL3
3
N56
%I
9O68

9
6235
6
E
E_
%*
+3


0
2324
54326
789
2
4 
2
5

232


2

242

4!
"#
$%&'(
)!
3
2*+
94,
2
-4
.4+
8
7,
/0&&12
"
23
44
4,
2
5

242
789

232
86878
9 
9+(
)!
3
2*+
832
:
;
24<
=
>
,
4
,
5?

42
4"4
789
2:
5

@
"

242

3#(
832
:
2A
2
43
4 
5
44
B
4 
2
789
C
4C

232
86878
9 
9+
+
B
4,
2
0&&%D0&&1(
832
:
EF#
@
"
5
EC
G
43
G
789
4HI
I
4B

+
J4
24#,
4
3

232
#,
2K
2*+
L:


5
5 
3
HM
54
@+4
2
-
4+#
$%N'(
)!
3
2*+
832
:
9#O
84
PQ
84R#
/0&S&2
4,
2
5
789

232
!
"
54
?
9 
9+
;
,
4T
>
L+
4

42
4 
5G
3
I
4T
C
5
5

242

3#
2*+
!
"6
2
24?
L:
U
:4
4HV
I
5G
36
4T
C
5


@
"
4H
43
5G
3
2*+
789 (
94,
2
2*+
832
:
2A
24
4C#
J4
#?
5

4 
2
4+
232
242
W
5G
3
2A
4H
5?
!
789

232
!
"
$NX'(
Y5
"
4,
2
2*+
232
32
:
.4+
8
7,
"
2
-
/0&S02
;
4,

2
5
42
4 
242
W
789

232
F
4"
4H
B
9 
9+
,
2
-V
3
444
Z[\]^_`]a]bc]de]a] Z[\]fg(
7?
L:
Hh2
232
32
:
24<
=
"
J4
4 
2
C
4C

42
4 
789
V
4T


"#
2i
I
4T
#,
4F
2*+
44
B
(
8
4T
23
44
23
>6
4K
4?
232
4,
2
2
5
2!
I
4*
j2

,
"
!
@j
4H
43
4F
J24

24
4H

4K
2*+
L
44
5G
3
2*+
789
Hh2
4,
2
$%0'(
94H
!#
@HI
2

U
4#?6

->
23
44
2
5
2!
I
88.86
4 
2
2*+
789
,
44
@ 
24

L3
44
42
4 
5G
3(
8#
4,6
24H+
2
23
44
4,
2
"
@HI
2

U
4#?
4k2
42
4"4
4,
2
5

242
4F
J24
l
I
 2
W
2HM
4 
2
2*+
789 6
k2
 
"

4T
86878
9 
9+(
8,
2
-V
4T
4F
J24
232
23
44
4,
2

HI2
"
HI2
"
2
,
L+
24
4C#
Y5
"
)!
3
4HI
"
54:
>
U
!
"
C
5
42
O
+
k
+
>
I
789

232
@+4
4
9 
9+

24
"

232
86878
9 
9+

,(
Y5
"
!

"
C
5
-m
@j
88.8n4H
43
4F
J24

789 (
9"
+6
)!
3
2A
Eo
E
4T
C
5


242
42
4 
4F
J24
"
:4
4HV
2*+

242
4F
J24
I
4 
2
789

232
86878
9 
9+(
pqrsturvwxyrz{|wxzru}yr ~j2
,
4,
2
2*+
)!
3
"
4"
4 

242
4F
J24
4
W
2HM
4 
2
789
,
2
-V
E32
4
:4
4HV
2*+

242
4F
J24
I
4 
2
2*+
789

232
897)
9 
9+
Q
4M
34
3
:4
4HV
"#
B
4T


Hh2
54:
-3(



0
23
456
4789
9
6 



6
79
69


9
9
9
63
!
4"#
$%&'()
*+
,-6
9.
/
0
6
1121
634
5
630
63
64#
7 
98
9
: 

!
99
;
69
99
?99
=7.
==
="
6>9@
9A
7
!
99
:45
0
="
6>9
634
9
0
6
1121
9B

9
8
C
99
6<
69

634
5
630
9
99
?9
69
="
6>9@
6

:9
E17F#
13 
9.
/
,9
4K

;
69
69
4D
6

:9
99
6

:9
99
4

4789
89
4D

C
=7.
==
="
6>9
4
E17F
9A
7
69
4D
99
634
5!


6M
989
E17F
65
99
1[1*\
]6
7! #
13 
9.
/
6;6
5L
6L4
6
^
69
635
6M
989
="
6>9
7
=7.
==X1121
634
5!


5
630
69

6;6
5L
63
64


Q
4^
69
9T
: 
5!
19
L
69

4

69
635
6M
989
="
6>9
634
5!



6 
9_
4789
6;6
:=G
`ab'()
13 
9.
/
:c
:
!
4789
9
63
T!
6;6
8=

9W
d
 
98
69
6e
6
99
1[1*\
]6
7! 
19
L
4
"
="
6>9
9
5!

!
6M
989
="
6>9


:9
E17F
65
99
1[1*\
]6
7! S
13 
9.
/
4T
9T
63
=6

6
56

Q
4^

="
6>9

 
"
99


 
98

47!
3!
99
L
==
4
6
6M
989
="
6>9
7
6
9
6f
97g

:9
E17F
634
99
1[1*\
]6
7! S
hijklmjnopqrjstjuvwxjsmjqrvmyqjz{|j ]^
49
678
 
98#
29
678
 
98
99
C4
E1]7F
69
S
134
6
69

E17F
6M
989
="
6>9
=L
}

9
6 
9
63S
]0

49
678
 
98
99@
4789
,+
,-6
}
:^

5
630
E17FS

]^
=5

 
98
9?2
55
27?2
5*9
@A
+,-.
B
C2
-
D72
,>92
+?2
E998F
-9GH2
,7I
J2
,7KG
E9L9%
A9
M7N2
I27
+,-.
3O5
)
57*5
<
2712
!27
272
50
39
4
42
P

#
,6,
69
6L
@Q

#

Q2:
,>2
R27
@S5
TU
'
72
+,-.
57/
2
B
>2
2712
V-TU
50
39
4
42
P
55
,6,TV
69
6L:
-712
A9
>
)2
392
5W
,5
X
5&2
57
7YG
57/
50
2712
V-TU
50
39
4
42
P
Z
#
,6,TV
7[5

Q2
50
)
57*5
'
72
+,-.:
Z4
X
57
(
557
7*5
7S5
722
3O5
>\27
'QG
!34
8G
Z]5
^:%:
+(
39X
A9
>
50
?2
392
3O5
>\27
'QG
>2
D7]
]5
E:L:
-73
@G
U92
2
57/_`ab_`cd_ efgeh_ije_kl_dm_nfon_pfqe_drnf_dsteh_uvw_dsxef_yz{|_}dm_nfon_df~n_fwe_pfqe_drnf_f€_ dm_nfon_n‚eh_dƒn_pfqe_drnf„_d…w_efgeh_†{‡ˆ_n‰_uvw_b‚_Š‹e_ŠŒ_efgeh_zz‡†_ftŽn_dp_ ktŒe_`q_~eh_n‘€_’wd_{€b:
-Q
>
!

3O2
27?2
5*9
Q
)
57*5
782
;57
>2
39
>\27
+,-.
!
'
72
+,-.
5W
“2
@I
7S5
722
2?2
U92
2
57/
27?2
5*9
B
2712
V-TU
C2
-
50
)
57*5
'
72
+,-.
M742
'

55
!27
272
79?
2Q
7S5
722
+,-.%:
-712
,6,TV
3O5
27?2
5*9
Q
2712
“2
@I
M27
!27
5W
C2
-
7B
2
57W
G(9
7[5
50
R27
@S5
M27
!27
>9GA2
72
Q
TU:
U92
2
!S
M(2
7S5
722
27?2
5*9
+,-.
5W
2712
“2
@I
2QG
>2

B2
”
E998$E9LE:
,7
0
M757
7•
27?2
5*9
5&2
'

55
,6,
–
579G•2
7Q27
55

Q2
55
,6,TV
>2

Q2:
—˜™š›œžŸ™ ›¡ ™žŸ›¢£ž™¤¥¦™™ TU
Q

R27
@S5
50
#S
7

5W
27A9
!27
272
@4
39G
4
M75
279
7B
2
>?2

I
'Q2
>2
M7§
5X
2345:
"
3O2
55
V-TU
50
7B
2
57W
G(9
B
!27
79
Q
¨8G
§
57(
©
>ª2
42
#
@4
)2
#
!27
272
>2
5X
2345:
Z[5
!«
@G
#
3O2
!27
272
50
39G
4
42
57W
G(9
Q
2712
,6,
69
6L
7[5
55

Q2:
,5
X
7S5
722
A9
>
#“
'
39¬
7­2
@Y2
9L
27Q
39X2
®
<
C22
-7?2
5*9
M27
(
.
T8G
!S2%
9E
27Q
39X2
®
795
C]
67(

+(
2
@Q
+•
2
.
,Q
57;27%F
27?2
5*9
55
Q
29
-?2

72
M?
55
2¯
E998
E996
E9L9
E9LL
E9LE
@Q
,)2
M(
M27
(
C2
2
55
2¯
E9L9
E9LL
E9LE
,7°
'
M27
(
C2
-%F
742
2
542
'
@A
4
7\27
)
57*5
>?2
55
>2
'
5W
55
,6,TV
C2
-F
742
2
>?2
6
'B57
Q
57;27
5W
2712
,6,TV
C2
-
542
'
>?2
73“2
22
742
2
B
57K2
@Q
>?2
7I
>3°2
57*2
M72±-7?2
5*9
#“
'
>?2
K
,5
X
¨5
I27
3O5
2712
,6,TV
C2
-
50
)
57*5
'
72
+,-.
P
D7]5
]5
E:L:
"9
M7
–
50
3O5
M(
39X
742
2
5792
@A
)
57*5
+,-.
<
2712
,6,TV
C2
-
5]
7•
,5
X
7S5
722
79
7
2712
!1
29
7]5
@]
57
27?2
5*9
2712
@Y2
A
5]
7•
50
?2
392:
-712
!1
29
3O5
,5
X

7O
>2


0
234
546
78
93 9

5 


6
 
46

5
346
74
63
39
63
78
93
 

!3"9
#
78
93 9
$
%

!3"9
&'

(6
 )

49
663
 
6*9
93 +9
6,
-*9
9
3.
/
0193
326
3 9
34
646
5(67
78
9:
;
<
 
=9>
?@A
-*
B
3=63
78
3 
B
63"9
0193
B C3
9D
?#A
(326
3 9
B
3=63
B C3
9D
?&A
5
3E6
B C3
9
78
5*
F
6D
?
NOPQRST
MU
78

5 
3,
6%>
(6
 )
V
3
3*
93 9

5 
3,
6%
6
5 +9
/9
8
-*9
9
3.
93 9
7%9
$
64
3C'
!W9
78
93 9
8
5 
5
5*9
639
78
66
6X9
0193
93 +9
6,
64
3CT
93 9

5 
3
3*
64
3C
J3>
Y<
!6
B
5*9
09
F +9
F)9
3Z6
7
6
5(67D
Y@
7 +9
F)9
583
7 6
 
F9
 3
U6[34
J9
/)9
0G[938
/)9
0G
6%
6
78
5(67T
Y\
]:
G93
B C3
9D
Y#
!3"9
0193
B C3
9D
Y&
^ %:
583
7 6
6;
5(L67
_
34
U
646
B C3
9
64
3CT̀ 63 9
8
5 
98:
V
6
0193
F8:
09
234
546'
MC
3
3*
93 9

5 
98:T
(6
 )
V
 
6*9
66
8
5 
34
663
026
 
F4
3*9
B C3
9
?Y<
0a9
3AT
6
33
2
78
3
5=
B
5*9
B C3
9
?Y@
0a9
3AT
 
6*9
78
F
6
B C3
9
6
6X9
FU
63
"9
7G
6
B C3
9
?Y<
0a9
3A
78
3X9
/
H9
3
3X9
 9
6X9
FU
0+9
3"9
 9
3X9
 9
=
63E9'
bcdQRST
MU
78

5 
"
6%>
(6
 )
326
3 9
3e9
7%9
U
78
<
933
U
9
B36
93
09
66
(!(
78
=
"9
7G
6
B C3
9
J3>
5(L67
f
9a
026
 
326
3 9
B C3
9D
938
/)9
0G
6%
6
?H9
 3
U6T
3
H9
 3
U6T
63;
G63
34
J9
/)9
0G[63;
G63
34
J9
3893
7 +9A
f
9a

49
B
/)
B C3
9
939


0
23
456
67859
5

259
 2
 
5
 
2
62
63
9 
2
2
5659
5

7!2
 
5
"
597#
$%
&'59
659
 5
26
2
596 (
)*45
+
2'
6
9,5

-.
(6/5
7!2
 
5
0
5659
1
2*3
 
5
456
.2
/(
"
597#
$%
&'59
659
 5
2
4578
26
.
$
5.
&*59
 
+
+59
 
5
-
2
0
26956
2
5659
5

626
6059
23
:5
)*5;
7659
2<*
6=
7!2
6 >
>
&7
&?59
(6=59
35
5659
659
 5
@59
)*
1
2*.2
4578A
(6=59
35
26*B:5
$<*
1
22
9 
?5
2
2*.2
 
5
2C59
567
@
26D2
(6<5
926
+59
22
9 
?5
 
5A
(6=59
35
56E
56
9 
6 *
F2
 
5;
790
+A
52
9 4
2G5
6F2
6 5
(6=59
35
5659
560
)*45
H
?
.
$
5I5JK
659
@
26D2
-.
(6/5
4578

1
L
M59


26D2
5N59
2
4578;
I6
 >
5659
2<*
6=
26
22
563

7!59
2'
6
567
$*O
I<*
6=
(6=59
35


45678
P
6'
'2
Q;Q
I<*
6=
(6=59
35


560
)*45
+
23(
2
"
6'
'2
Q;R
I<*
6=
(6=59
35


456
.2
/(
0
456
560
572
"
6'
'2
Q;S
I<*
6=
(6=59
35
22
26*B:5
9 
"
6'
'2
Q;T;
I6
 >
1
$
7!59
597#
7!2
(6=59
35O
5@59
$
560
)*45
H
7!2
(6=59
35
+59
22
5I5JK
6 
7
0
UU
V-
9W
24
5659
5I5
23
62
659
23
-.
(6/5
4578X
0
(6=59
35


YZ
560
)*45
H
?
5

6056
 :5
7!2
 
5
[
7!59
45678
7!2
(6=59
35
?
5659
5I5JK
23
@
26D2
-.
(6/5
4578
0
Q\
YZ
456
.2
/(A
Q
456
560
572
0
 2
?
22
'
26*B:5
59056
6=59
35


26*B:5
9 
)*45
H
+59
]56
F2
4578
23
YU
560
)*45
H
560
572
+59
]56
F2
>
5
"
 
5
V?
8.
50
26956
8.
J(A
(6=59
35
9 5
 >(;
K
5.
&*59
(6=59
35
0
>
)*4
(6=59
35
23
5659
5.
&*59
5
2^5
56*A
2
- 
0
(6=59
35

560
)*45
H
?
22
5I5JK
23
@
26D2
4578
0
659
23
-.
(6/5
50BA
26
 >
>
)*4
(6=59
35
7!2
+_56
-0B
567
$*O
4>
)*4
+4
#
2<*
6=
(6=59
35


45678
P
6'
'2
Q;U
4>
)*4
+4
#


560
)*45
+
23(
2
+59
5I5JK
6 
7
"
6'
'2
Q;Z
4>
)*4
+4
#
2<*
6=
(6=59
35


456
.2
/(
0
456
560
572
"
6'
'2
Q;\
4>
)*4
+4
#
2<*
6=
(6=59
35


26*B:5
9 
"
6'
'2
Q;0;
[*
6
23
7!2
&
*
6*
6/(A
52
9 4
2%
H
&
*
(6'2
'
26
)*
+_56
596 :5
2D*
2
`*/5
5
567
$*O
abcdefghdijdkldmnojhpdmnqmdrsthu
5+:5
2
$8
(6759
(6(
*/5
- 5
26D59A
`*/5
5
>
6!(
9 
596 :5
2D*
H
*/5

6F2
 v5
@
26D2
(6<5
926
+59
)*5
6

 2
(6
6*B

+G
22
 56A
56
9 A
7
35
0
6w
+!
2
4578;
I'
6
52
9 4
/5
&'59
+59
w
26759
2
`*/5
5
567
$*O

x.
0A
5+59
596 :5
2D*
H
*/5
"
I6759
yO
`*/5
5
>
6!(
9 
6
659
63
H
*/5
2
-45

(6
+ 5
.

6_56
(6<5
926
359
93(
0
6 *
F2
63
4578

 01 3456789   55 7 !"#$ 5%4 $ $$&5' 4&5()*+ , &( 5$-%65./5*01 7565.2$3544!( 55 6789:;<=9=>?=@9AB9:>CD:9EF9:>GHIJ6K-%65.&#$  5'    7 4459  L )*J-M -%65.35' N!48 9 5OP*J-M !"#$!Q445'1R!4S8&TU5.67!5(18 V !88$WX!5-45M(5.YJ6K-%65.UZ !Q   1[5 *4 9   9 *\% -%65.5+8!"#$ 5%4] #$ -%65./555"P4-%65.&($WX5]$WX^L4.W LO 5%4]$WX/55.6_9`a7!5L8& 5 b 44&V5 #  5^% 5X75cY&d59  1,*V5Xef 5g& 5M(89 5OPX1  U)UZ 62+9] , 1 O6h5 44_9i`a^1[55jf5754*V6# $5"$k 2P O6h5 e^Wk52&dgl 9   !"#$% !"LO /55. 5+0 m $ / 85"6#$ 5(44!(&(&'Y2$ / 7 5O5$$75.]$WXZ1n h 5.644_9`a   99Ioi5.`415 `+8/ 4+"  5.-M $p$U5. \&W+&#$   71V5L4. 5%4q5 r/5q5 5 rl 5%46K6/55l 5%4] #$/5$WXl 5%4$-%65.2$/5&5' 4$-%65.* 2$l 5%4 /1s/55"6#$ 5(l 5%45i5.`41/5!5 5.1 $]U5"44/55 tuvwxyz{v|}z{v{}~v€v‚ƒv„…†v o!5"% &P  P$1/544 N1 ‡,678ˆ 5(6K6'6b5)$WX-M   _9`a-U,$ _9`a  -4 5.$5.l 345678I &d7671 ‰*&, 445.-M $ $$$WX /55.644_9`a  -4 5.$l a4678ˆ 5(1R)]$WX  L5 )_9`ab5-4  5.$PL51R6/Z1&O1UO5.6!5(1 *\6K6'6b5) $WX  L5 )_9`a-U,$_9`a  -4 5.$5.l aV678Š5' 48] #$8$WX5]$WX s/55.6 _9`a4499Io5.4+&( ‹ 4% 1T1b81T+"m  +W