BUKU-BUKU – MAGISTER KEUANGAN DAERAH UNIVERSITAS CENDERAWASIH BUKU FRAUD AUDITING
!
"
"
!
!
#
$ %
&
'
(
&
&
!
+'
&
!
+'
&
!
&
!
1
#
%
)***
%
-...
%
-..-
,
%
-../
# ,
%
-..0
,
!
+'
+'
,
!
!
$ *2*340243.*3/
$
.
$
.
$
.
!"!# $%&!'!()
*+*!( %,-%&!+!#!( ,*,
*+*!( %,-%&!+!#!( /*0*0 11111111111
%0'# 20 ()'!" "#*'"*# 34*& 1111111111
%"343&3) %,-%&!+!#!( 11111111111111
%()%#" !( 4!( $%("*' $%("*' 5#!*4
5!'"3# 5!'"3# %(43#3() %#+!4 (7! 5#!*4
(4!' 4!(! 3#*20 8 3&*0 4!( %23" 0,% 9
:
!" /!( 3!& 1111111111111111111
%( '!0 5#!*4 7!() %#*) '!( %*!()!( %)!#! 1
!" /!( 3!&
5
*+*!( *4 " (?%0" )!" > 111111 1111111
!/!2!( *4 " (?%0" )!" >
%(%&!!/!( (>3#,!0 @!& 11111111 111 1
%#%( 1 1
3"%(0 *("*"!( A*'*, %#/!4!2 *4 "3#
!" /!( 3!& 1111111111111111111
;
6
?
!"!#
$%!&!'(
!4!&!/ !*4 " 7!()
4 &!'0!(!'!( "%#/!4!2 '% 0 %(0 8 ,%()*#!()
2%,-3#30!(8 0%#"! ,%()*()'!2'!(
2%(7 ,2!()!(B2%(7 ,2!()!(
2%#*0!/!!(
2%,%# ("!/!(
'/ # !'/ #
(8
2*-& '
4!(
3&%/
(0" "*0
+*)! 4 '! "'!( 4%()!(
2%(7%&%())!#!!( 2%&!7!(!( *,*,
%'"3# 4*( ! *0!/! 9- 0( 0: 0%(4 # ,%,%#&*'!( '%!/& !( !*4 "
)*(!
,%(!'"3# >!'"3# 2%(43#3()
8 0%#"! 2%()%#" !(
,%(*#*"
%(+%&!0'!( 2 /!' 7!() -%#"!())*()+!@!- 4!&!, 2%( ,%&!&* '3,*( '!0 4*! !#!/
%"34% 2%,-%&!+!#!( ( ,%()3,- (!0 '!( D
%#/!" '!( "%,*!(
&3-!& .3##*2" 3( $!#3,%"%# 9 .$: 4!# "!/*(
!,*(8 /!#!2!( 2*-& ' 7!() /!,2 # +!"*/ '% " " ' (!4 #8 "*,-*/ '%,-!& 0%"%&!/
"%#& /!" 0%# *0 ,%,-3()'!# 2#!'"%' -*0*' '3#*20
*-%#(*# 7!() 0%&!,! (
-!/'!( "!' ,!,2* 4 0%("*/ %+!'0!!(8 4 "!()'!2 *("*' 2%#"!,! '!& 9 *()0 /*"!(8 4!( '!0*0 7!() ,%& -!"'!( 0%+*,&!/ !())3"!
!'" > ,%(+!4
%(4!"
'"3# 7!() 4 +%#!" ,!0 / -%&*, ,%(7%("*/
0*4!/ ,!0*' 2!4! 0%'"3# &%) 0&!" > 7!()
4 !())!2 D0!'" D 4 "!/*( "!/*( 0%-%&*,(7!8 %())!((7! 3, 0 ,%(+%#!" !())3"!
4!# >#!'0
,%(+!4 2%#"!(7!!( 2%(" () "%#'! " 4*)!!( 23& " 0!0
2%(!()!(!( '!0*0 '3#*20
%()!'*!( 4!( &!23#!( )*0 ./3(4#38 , 0!&(7!
!0*0 7!() "%#!() -%(4%#!() ( 8 +*0"#* 4 "!())!2
%"*!
8 ("!0!#
I/!#
0%-!)! 2%#'!#! 7!() " 4!' '!0 "%#0%-*" 2!4!
$!/'!(8 &%,-!)! ("%& +%( '%*!()!( 7!() -%#'%@%(!()!( 2%(*/ ,%& /!" !#*0
*!() 4!( "#!(0!'0 2%#-!('!( -%#,!0!&!/ 0%2%#"
(!& 0 0 #!(0!'0
9 *0!" %&!23#!( 4!(
%*!()!(: 0*4!/ ,%(7!"!'!(8 !4! 0%+*,&!/ "%,*!( !& #!(
*!() 4!# $ 2!4! 0%+*,&!/ !())3"!
0!!" "* !2 8 -!)! ,!(! ,*()' (
,%(7!"!'!( " 4!' '!0
4 '!#%(!'!(
'%#*) !(
9(7!"!:
'%-!(7!'!(
2%#-*!"!(
A!&
"%#0%-*"
0*& " 4 "%,*'!( 4!( 4 *()'!2 0%!" 0%#!'!/(7! ,*( 0%&!,! ( 4 !())!2 0%-!)! /!& 7!() @!+!#
4!( &*,#!/8 ,%0' 2*( -%#"%("!()!( 4%()!(
!/*(
+3
4!(!
3#*20
(4!()
(4!()
3,3#
(4!()
!/*(
(4!()
3,3#
"%("!()
(4!'
(4!() *(4!() ( 8 4 ,!'0*4'!( *("*' ,%())!(" '!(
;
(4!() *(4!()
3#*20 8
!/*(
3
!/*(
; "%("!() %,-%#!("!0!(
(4!'
(4!() *(4!() ( +*)! 0%-!)! 2%())!(" 4!#
=
"%("!()
%()*0*"!(8
%(*("*"!(8 4!(
3
%,%# '0!!(
4!(!
#2
(4!'
4!(! 3#*20
*+*!( 4 -%#&!'*'!((7! *(4!() *(4!() '3#*20
(
!4!&!/
!)!#
,%()!(" 0 2!0
/*'*,
-!)
4!2!"
,%,%(*/
4!(
2%#'%,-!()!( 4!( '%-*"*/!(
,!07!#!'!"8
4!&!,
#!()'!
,%(
0%" !2 " (4!' 2 4!(! '3#*20 7!() ,%#*) '!(
'%*!()!(8 2%#%'3(3, !( (%)!#!
!&'! 3#)201
!
3#*20 -%#!0!& 4!# -!/!0! &!" ( %"
" !"!* %"
'%#*0!'!( !"!* '%-3-#3'!( 9 / 53 /*'*,8 4%> ( 0 '3#*20
0% -G
!0!& 6 !7!" 9 :
!0!& =
!0!& = /*#*> !G
!0!& = /*#*> -G
!0!&
!0!&
!0!&
/*#*> !G
=
!0!&
/*#*> -G
!0!&
/*#*> 4G
!0!&
/*#*> !
!0!&
/*#*> -
!0!&
/*#*> <
!0!&
/*#*> %
!0!&
/*#*> )
!0!&
/*#*> >
!0!&
%())%&!2!( 4!&!, +!-!"!(
!0!&
!0!&
!0!&
%,%#!0!(
6
%#-*!"!( !0!& ; !7!" 9 : /*#*> <
!0!& ; !7!" 9 : /*#*> 4
!0!& ; !7!" 9 :
!0!&
!0!&
/*#*> /
!0!&
!0!&
/*#*> /
!0!&
!0!&
$ +3 !0!&
= $%("*#!( '%2%(" ()!( 4!&!,
2%()!4!!(
;
#!" > '!0
.
;
1'4!& 14!'! !1' >!'( $#&!1" $'(!' 1'4!& 14!'! 3#)201
%( 0 " (4!' 2 4!(! &! ( 7!() "%#'! " 4%()!( " (4!' 2 4!(! '3#*20 "%#4 #
!"!0
!
%# ("!() 2#30%0 2%,%# '0!!( 2%#'!#! '3#*20 9 !0!&
-
4!' ,%,-%# '%"%#!()!( !"!* ,%,-%# '%"%#!()!( 7!() " 4!'
-%(!# 9 !0!&
<
+3 !0!&
:
:
$!(' 7!() " 4!' ,%,-%# '!( '%"%#!()!( #%'%( () "%#0!()'! 9 !0!&
+3 !0!&
4
:
!'0 !"!* !/& 7!() " 4!' ,%,-%# '%"%#!()!( !"!* '%"%#!()!( 2!&0*
9 !0!&
%
+3 !0!& 6:
#!() 7!() ,%,%)!() #!/!0 ! +!-!"!( " 4!' ,%,-%# '!( '%"%#!()!(
!"!* '%"%#!()!( 2!&0* 9 !0!&
>
+3 !0!& =:
!'0 7!() ,%,-*'! 4%(" "!0 2%&!23# 9 !0!&
+3 !0!&
:
%&!(+*"(7!8 " (4!' 2 4!(! '3#*20 4!&!, *(4!() *(4!() ( 4 #*,*0'!(
0% 0 %(0 @!'"* 2%(!()!(!( " (4!' 2 4!(!
'3#*20 4!( 0%'!& )*0 2%#& (4*()!( /!' !0!0 ,!(*0 ! -!) "%#0!()'! !"!*
"%#4!'@! 90%0*!
!&!,
#!()'!
2%,%# '0!!(
!0!& = 4!( !0!& ;:
,%,2%#&!(!" "%#-!"!0 !"!*
-%# ,-!() H!'( 8 "%#4!'@! ,%,2*(7! /!' *("*'
,%,-*'" '!(
-!/@!
!2!- &!
"%#4!'@!
" 4!'
,%&!'*'!( " (4!' 2 4!(! '3#*20 ,!'! ! @!+ -
,%,-%# '!( '%"%#!()!( "%("!() 0%&*#*/ /!#"! -%(4!(7! 4!( /!#"! -%(4!
0"# (7! !"!* 0*!, (7!8 !(!'8 4!( /!#"! -%(4! 0%" !2 3#!() !"!* '3#23#!0
7!() 4 4*)! ,%,2*(7! /*-*()!( 4%()!( 2%#'!#! 7!() -%#0!()'*"!(8
4!( 2%(*("*" *,*, "%"!2 -%#'%@!+ -!( ,%,-*'" '!( 4!'@!!((7! 9 !0!&
4!( !0!& ;:
!"1/!' 3!%
$3#1
%&!0'!( !2! 7!() 4 ,!'0*4 4%()!(
$%#4!0!#'!( *(0*# *(0*#(7!8
*#! '!( "%("!() '&!0 > '!0
!&!/ 0!"* -%("*'
.3-!
4!2!" 4 '&!0 > '!0 '!( .3-!
!*4!#!
"%#0%-*"
!4!&!/ '%+!/!"!( '%#!/ 2*" / 9 & # %"
!*4!#! +%&!0'!( !2! 7!() 4 ,!'0*4 4%()!( -%("*'
%
#:
"%#0%-*"
4!( -%# '!( 6 -*!/
#
)
>
"
,)
'
*
*
3
(
4
"
)
#
*
/
'/
'
# "
'
,
,
'
(
'
&
'
B2
"
(
'
# "
#
(
0'
)
'
# "
#
*
#
//)8! . &)
#
A2
(
)
@)!! . &
2
# "
"
(
)
*
)
'#
+) &
,
&,
#
#
%
&
%&
#
#
#
<
)
&
)&
"
#
"
" "
'9
#
) 9#
'
-
#
"
#
'
" "
"
"
'
'
'
/0)
),
'
"
"
#
)
'#
*
&
(
'#
/0'
#
"
# "
*
'?
'&
'#
"
),
?
"
"
);
'1
)#
"
'# "
(
#
8
)
&,
&
'
<
'
' +) %
'
%
+)
' +)
+) &
%
,
' +) :
)
'?
(
"
"
#
)&
('
"
)
=
*
,
'#
=
"
"
#
'
#
* '
=
'
)
-
-
1+1'"!
0'*0 '!(8 4!# 0 0 ,3" > 4!( !&!0!(8 2%#-*!"!(
!"!0 4%()!( 2%(4%'!"!( "%3#
7!() "%#+!4 2!4! '!0*0 4
'! "%#4!2!" (4 '!0 " (4!'!(
#*,*0'!(&!/ -%("*' -%("*' 2%#-*!"!( 4 ,!'0*4
!())*() +!@!- *("*' ,%&!'*'!( " (4!'!(
2%(
%'!( 0,%
'3,*( '!0
(>3#,!0
7!()
4!2!"
4 2%#%'" > ,%, & ' 6 9& ,!: "*+*!( 7! "*
"
,%(!"
*("*' ,%(*()0 2%()%(4!& !( 7!()
,%,!4!
A!#*0 !4! 2# (0 2 2# (0 2 2%, 0!/!( >*()0
4!
% ##
92%(%& " !( '/*0*0: "%#/!4!2 '3,2*"%# 4!(
'!#7!@!( 2!4! 0!!" #%'#*",%( 4!( 2%&!" /!(
4!(7! 2%()%(4!& !( !"!0 !'0%0 4!&!, '3,2*"%# ,!*2*(
4!"!
:
4!(7! 2#30%4*# ,%(4%"%'0
0%!'"3#
2%(!()'!&
9 # # # %#
%>%'" > -!)
%-!& '(7!8
7!()
(4 ? 4* &! ((7!
+ '!
"%#/!4!2
(4 ? 4* 7!() -%#0!()'*"!( " 4!' 4 '%(!'!( 0!('0 /*'*,!(
0%0*! 4%()!( 2%#!"*#!( 7!() -%#&!'*8 ,!'! !'!( ,%(43#3()
(4 ? 4* &! ( *("*' ,%&!'*'!(
<
#)!( 0!0
4!(7!
%"
## 7!() (4%2%(4%( ,%(+!4 ( &! 2&*0
( " !*4 " ("%#(!& ,%,2*(7! "!())*() +!@!- *("*' ,%&!'*'!(
%?!&*!0
0% (!(0 !& -!) 3#)!( 0!0
$%# '*" ( 4 0!+ '!( "%'( ' "%'( ' 2%()%(4!& !( 4!(
!*4 " 7!() %>%'" > *("*' ,%()*#!() '%,*()' (!(
%,-!) !( "*)!0 7!() +%&!08 0%/ ())! " 4!' !4! 0!"* 3#!() 2*(
7!() ,%()*!0! 0%&*#*/ !02%' 4!# 0*!"* "#!(0!'0
%()!@!0!( ,%,!4!
3("#3& 7!() ,%,!4! "%#/!4!2 !'0%0 '% "%#, (!& '3,2*"%#8
"%#/!4!2 4!"! 7!() 4 "3&!' 4!&!, 2%,#30%0!(8 ,!*2*(
"%#/!4!2 2#3)#!, 2#3)#!, 0%#"! ,%4 ! 2%(4*'*() &! ((7!
4!(7!
,!(*!&
4 2%#)*(!'!(
4!&!,
2%,-*!()!( > &%
%
2%()%(4!& !(
"
"%#/!4!2
2%,#30%0!(
#
#
'3,2*"%#
7!()
!"!*2*(
7!() 0*4!/ " 4!' "%#2!'!
%2%'!!( %#/!4!2
%#*) !( 4!(
,%,2*(7!
9.
%"
4!2!" 4 '!0 %#%(0 4!# 2 /!' 2 /!' 7!()
2%#(!/ -%'%#+! 0!,! 4%()!( ,%#%'!
,2&%,%("!0 '!(
2#30%4*#
8
0%/ ())! 2!#! 2%)!@! 7!() " 4!' 2*!0 ,%,2*(7! +!&*# *("*'
,%()!+*'!( 2#3"%0(7!
%()!( 4%, ' !(8 2!#! '!#7!@!(
,%#!0! 4 2%#/!" '!( 4!( ,%()*#!() '%3#,!& 4!( '% 0 %(!( '%#+! 7!() 0%-!(7!' ,*()' (
/!#*0
4 '*#!()
4 / (4!#'!(
%()!(
2%(+!4@!&!(
4!(
2%,-!) !( '%#+! 7!() -! '8 0%,*! 2%'%#+!!( 4!2!" 4 0%&%0! '!(
2!4! +!, +!, '%#+!
!#7!@!(
4 @!+ -'!(
%'" > "!0
4!#
2%()%(4!& !(8
4%()!( 23"%(0 # 0 '3 "%#+!4 (7!
0% # ()
4!&!,
-%#-!)! 0%),%(
4!' /!(7! 4*'*()!( ,!(!+%,%( 2*( '!0 -%#-!)! "#!(0!'0 4!( '%+!4 !( 7!() " 4!' - !0!
%
!,2* ,%,-%4!'!( !("!#! '%&!&! !( ,!(*0 ! &
" (4!'!( 2%(7 ,2!()!( 4!# 2%#!"*#!(
>
#
# "
4!(
#
!,2* ,%(%&*0*# !#*0 43'*,%( 4!( !#*0 4!(! 7!() -%#'! "!(
4%()!( "#!(0!'0 "#!(0!'0 7!() ,%(%0 3(!& 0%# ()'!& ,*(%0 3(!&
%#!)*!(
2#3>%0 3(!&
,%#*2!'!( 0*!"* *2!7! !"!* "!("!()!(
7!()
,%(
4!(7! 2%()!4*!( 4!( '%&*/!( 4!# '!#7!@!(
)
("* 0 !"!0!( 2%)!@!
/
4!(7! '%
"
"
!
!
#
$ %
&
'
(
&
&
!
+'
&
!
+'
&
!
&
!
1
#
%
)***
%
-...
%
-..-
,
%
-../
# ,
%
-..0
,
!
+'
+'
,
!
!
$ *2*340243.*3/
$
.
$
.
$
.
!"!# $%&!'!()
*+*!( %,-%&!+!#!( ,*,
*+*!( %,-%&!+!#!( /*0*0 11111111111
%0'# 20 ()'!" "#*'"*# 34*& 1111111111
%"343&3) %,-%&!+!#!( 11111111111111
%()%#" !( 4!( $%("*' $%("*' 5#!*4
5!'"3# 5!'"3# %(43#3() %#+!4 (7! 5#!*4
(4!' 4!(! 3#*20 8 3&*0 4!( %23" 0,% 9
:
!" /!( 3!& 1111111111111111111
%( '!0 5#!*4 7!() %#*) '!( %*!()!( %)!#! 1
!" /!( 3!&
5
*+*!( *4 " (?%0" )!" > 111111 1111111
!/!2!( *4 " (?%0" )!" >
%(%&!!/!( (>3#,!0 @!& 11111111 111 1
%#%( 1 1
3"%(0 *("*"!( A*'*, %#/!4!2 *4 "3#
!" /!( 3!& 1111111111111111111
;
6
?
!"!#
$%!&!'(
!4!&!/ !*4 " 7!()
4 &!'0!(!'!( "%#/!4!2 '% 0 %(0 8 ,%()*#!()
2%,-3#30!(8 0%#"! ,%()*()'!2'!(
2%(7 ,2!()!(B2%(7 ,2!()!(
2%#*0!/!!(
2%,%# ("!/!(
'/ # !'/ #
(8
2*-& '
4!(
3&%/
(0" "*0
+*)! 4 '! "'!( 4%()!(
2%(7%&%())!#!!( 2%&!7!(!( *,*,
%'"3# 4*( ! *0!/! 9- 0( 0: 0%(4 # ,%,%#&*'!( '%!/& !( !*4 "
)*(!
,%(!'"3# >!'"3# 2%(43#3()
8 0%#"! 2%()%#" !(
,%(*#*"
%(+%&!0'!( 2 /!' 7!() -%#"!())*()+!@!- 4!&!, 2%( ,%&!&* '3,*( '!0 4*! !#!/
%"34% 2%,-%&!+!#!( ( ,%()3,- (!0 '!( D
%#/!" '!( "%,*!(
&3-!& .3##*2" 3( $!#3,%"%# 9 .$: 4!# "!/*(
!,*(8 /!#!2!( 2*-& ' 7!() /!,2 # +!"*/ '% " " ' (!4 #8 "*,-*/ '%,-!& 0%"%&!/
"%#& /!" 0%# *0 ,%,-3()'!# 2#!'"%' -*0*' '3#*20
*-%#(*# 7!() 0%&!,! (
-!/'!( "!' ,!,2* 4 0%("*/ %+!'0!!(8 4 "!()'!2 *("*' 2%#"!,! '!& 9 *()0 /*"!(8 4!( '!0*0 7!() ,%& -!"'!( 0%+*,&!/ !())3"!
!'" > ,%(+!4
%(4!"
'"3# 7!() 4 +%#!" ,!0 / -%&*, ,%(7%("*/
0*4!/ ,!0*' 2!4! 0%'"3# &%) 0&!" > 7!()
4 !())!2 D0!'" D 4 "!/*( "!/*( 0%-%&*,(7!8 %())!((7! 3, 0 ,%(+%#!" !())3"!
4!# >#!'0
,%(+!4 2%#"!(7!!( 2%(" () "%#'! " 4*)!!( 23& " 0!0
2%(!()!(!( '!0*0 '3#*20
%()!'*!( 4!( &!23#!( )*0 ./3(4#38 , 0!&(7!
!0*0 7!() "%#!() -%(4%#!() ( 8 +*0"#* 4 "!())!2
%"*!
8 ("!0!#
I/!#
0%-!)! 2%#'!#! 7!() " 4!' '!0 "%#0%-*" 2!4!
$!/'!(8 &%,-!)! ("%& +%( '%*!()!( 7!() -%#'%@%(!()!( 2%(*/ ,%& /!" !#*0
*!() 4!( "#!(0!'0 2%#-!('!( -%#,!0!&!/ 0%2%#"
(!& 0 0 #!(0!'0
9 *0!" %&!23#!( 4!(
%*!()!(: 0*4!/ ,%(7!"!'!(8 !4! 0%+*,&!/ "%,*!( !& #!(
*!() 4!# $ 2!4! 0%+*,&!/ !())3"!
0!!" "* !2 8 -!)! ,!(! ,*()' (
,%(7!"!'!( " 4!' '!0
4 '!#%(!'!(
'%#*) !(
9(7!"!:
'%-!(7!'!(
2%#-*!"!(
A!&
"%#0%-*"
0*& " 4 "%,*'!( 4!( 4 *()'!2 0%!" 0%#!'!/(7! ,*( 0%&!,! ( 4 !())!2 0%-!)! /!& 7!() @!+!#
4!( &*,#!/8 ,%0' 2*( -%#"%("!()!( 4%()!(
!/*(
+3
4!(!
3#*20
(4!()
(4!()
3,3#
(4!()
!/*(
(4!()
3,3#
"%("!()
(4!'
(4!() *(4!() ( 8 4 ,!'0*4'!( *("*' ,%())!(" '!(
;
(4!() *(4!()
3#*20 8
!/*(
3
!/*(
; "%("!() %,-%#!("!0!(
(4!'
(4!() *(4!() ( +*)! 0%-!)! 2%())!(" 4!#
=
"%("!()
%()*0*"!(8
%(*("*"!(8 4!(
3
%,%# '0!!(
4!(!
#2
(4!'
4!(! 3#*20
*+*!( 4 -%#&!'*'!((7! *(4!() *(4!() '3#*20
(
!4!&!/
!)!#
,%()!(" 0 2!0
/*'*,
-!)
4!2!"
,%,%(*/
4!(
2%#'%,-!()!( 4!( '%-*"*/!(
,!07!#!'!"8
4!&!,
#!()'!
,%(
0%" !2 " (4!' 2 4!(! '3#*20 7!() ,%#*) '!(
'%*!()!(8 2%#%'3(3, !( (%)!#!
!&'! 3#)201
!
3#*20 -%#!0!& 4!# -!/!0! &!" ( %"
" !"!* %"
'%#*0!'!( !"!* '%-3-#3'!( 9 / 53 /*'*,8 4%> ( 0 '3#*20
0% -G
!0!& 6 !7!" 9 :
!0!& =
!0!& = /*#*> !G
!0!& = /*#*> -G
!0!&
!0!&
!0!&
/*#*> !G
=
!0!&
/*#*> -G
!0!&
/*#*> 4G
!0!&
/*#*> !
!0!&
/*#*> -
!0!&
/*#*> <
!0!&
/*#*> %
!0!&
/*#*> )
!0!&
/*#*> >
!0!&
%())%&!2!( 4!&!, +!-!"!(
!0!&
!0!&
!0!&
%,%#!0!(
6
%#-*!"!( !0!& ; !7!" 9 : /*#*> <
!0!& ; !7!" 9 : /*#*> 4
!0!& ; !7!" 9 :
!0!&
!0!&
/*#*> /
!0!&
!0!&
/*#*> /
!0!&
!0!&
$ +3 !0!&
= $%("*#!( '%2%(" ()!( 4!&!,
2%()!4!!(
;
#!" > '!0
.
;
1'4!& 14!'! !1' >!'( $#&!1" $'(!' 1'4!& 14!'! 3#)201
%( 0 " (4!' 2 4!(! &! ( 7!() "%#'! " 4%()!( " (4!' 2 4!(! '3#*20 "%#4 #
!"!0
!
%# ("!() 2#30%0 2%,%# '0!!( 2%#'!#! '3#*20 9 !0!&
-
4!' ,%,-%# '%"%#!()!( !"!* ,%,-%# '%"%#!()!( 7!() " 4!'
-%(!# 9 !0!&
<
+3 !0!&
:
:
$!(' 7!() " 4!' ,%,-%# '!( '%"%#!()!( #%'%( () "%#0!()'! 9 !0!&
+3 !0!&
4
:
!'0 !"!* !/& 7!() " 4!' ,%,-%# '%"%#!()!( !"!* '%"%#!()!( 2!&0*
9 !0!&
%
+3 !0!& 6:
#!() 7!() ,%,%)!() #!/!0 ! +!-!"!( " 4!' ,%,-%# '!( '%"%#!()!(
!"!* '%"%#!()!( 2!&0* 9 !0!&
>
+3 !0!& =:
!'0 7!() ,%,-*'! 4%(" "!0 2%&!23# 9 !0!&
+3 !0!&
:
%&!(+*"(7!8 " (4!' 2 4!(! '3#*20 4!&!, *(4!() *(4!() ( 4 #*,*0'!(
0% 0 %(0 @!'"* 2%(!()!(!( " (4!' 2 4!(!
'3#*20 4!( 0%'!& )*0 2%#& (4*()!( /!' !0!0 ,!(*0 ! -!) "%#0!()'! !"!*
"%#4!'@! 90%0*!
!&!,
#!()'!
2%,%# '0!!(
!0!& = 4!( !0!& ;:
,%,2%#&!(!" "%#-!"!0 !"!*
-%# ,-!() H!'( 8 "%#4!'@! ,%,2*(7! /!' *("*'
,%,-*'" '!(
-!/@!
!2!- &!
"%#4!'@!
" 4!'
,%&!'*'!( " (4!' 2 4!(! '3#*20 ,!'! ! @!+ -
,%,-%# '!( '%"%#!()!( "%("!() 0%&*#*/ /!#"! -%(4!(7! 4!( /!#"! -%(4!
0"# (7! !"!* 0*!, (7!8 !(!'8 4!( /!#"! -%(4! 0%" !2 3#!() !"!* '3#23#!0
7!() 4 4*)! ,%,2*(7! /*-*()!( 4%()!( 2%#'!#! 7!() -%#0!()'*"!(8
4!( 2%(*("*" *,*, "%"!2 -%#'%@!+ -!( ,%,-*'" '!( 4!'@!!((7! 9 !0!&
4!( !0!& ;:
!"1/!' 3!%
$3#1
%&!0'!( !2! 7!() 4 ,!'0*4 4%()!(
$%#4!0!#'!( *(0*# *(0*#(7!8
*#! '!( "%("!() '&!0 > '!0
!&!/ 0!"* -%("*'
.3-!
4!2!" 4 '&!0 > '!0 '!( .3-!
!*4!#!
"%#0%-*"
!4!&!/ '%+!/!"!( '%#!/ 2*" / 9 & # %"
!*4!#! +%&!0'!( !2! 7!() 4 ,!'0*4 4%()!( -%("*'
%
#:
"%#0%-*"
4!( -%# '!( 6 -*!/
#
)
>
"
,)
'
*
*
3
(
4
"
)
#
*
/
'/
'
# "
'
,
,
'
(
'
&
'
B2
"
(
'
# "
#
(
0'
)
'
# "
#
*
#
//)8! . &)
#
A2
(
)
@)!! . &
2
# "
"
(
)
*
)
'#
+) &
,
&,
#
#
%
&
%&
#
#
#
<
)
&
)&
"
#
"
" "
'9
#
) 9#
'
-
#
"
#
'
" "
"
"
'
'
'
/0)
),
'
"
"
#
)
'#
*
&
(
'#
/0'
#
"
# "
*
'?
'&
'#
"
),
?
"
"
);
'1
)#
"
'# "
(
#
8
)
&,
&
'
<
'
' +) %
'
%
+)
' +)
+) &
%
,
' +) :
)
'?
(
"
"
#
)&
('
"
)
=
*
,
'#
=
"
"
#
'
#
* '
=
'
)
-
-
1+1'"!
0'*0 '!(8 4!# 0 0 ,3" > 4!( !&!0!(8 2%#-*!"!(
!"!0 4%()!( 2%(4%'!"!( "%3#
7!() "%#+!4 2!4! '!0*0 4
'! "%#4!2!" (4 '!0 " (4!'!(
#*,*0'!(&!/ -%("*' -%("*' 2%#-*!"!( 4 ,!'0*4
!())*() +!@!- *("*' ,%&!'*'!( " (4!'!(
2%(
%'!( 0,%
'3,*( '!0
(>3#,!0
7!()
4!2!"
4 2%#%'" > ,%, & ' 6 9& ,!: "*+*!( 7! "*
"
,%(!"
*("*' ,%(*()0 2%()%(4!& !( 7!()
,%,!4!
A!#*0 !4! 2# (0 2 2# (0 2 2%, 0!/!( >*()0
4!
% ##
92%(%& " !( '/*0*0: "%#/!4!2 '3,2*"%# 4!(
'!#7!@!( 2!4! 0!!" #%'#*",%( 4!( 2%&!" /!(
4!(7! 2%()%(4!& !( !"!0 !'0%0 4!&!, '3,2*"%# ,!*2*(
4!"!
:
4!(7! 2#30%4*# ,%(4%"%'0
0%!'"3#
2%(!()'!&
9 # # # %#
%>%'" > -!)
%-!& '(7!8
7!()
(4 ? 4* &! ((7!
+ '!
"%#/!4!2
(4 ? 4* 7!() -%#0!()'*"!( " 4!' 4 '%(!'!( 0!('0 /*'*,!(
0%0*! 4%()!( 2%#!"*#!( 7!() -%#&!'*8 ,!'! !'!( ,%(43#3()
(4 ? 4* &! ( *("*' ,%&!'*'!(
<
#)!( 0!0
4!(7!
%"
## 7!() (4%2%(4%( ,%(+!4 ( &! 2&*0
( " !*4 " ("%#(!& ,%,2*(7! "!())*() +!@!- *("*' ,%&!'*'!(
%?!&*!0
0% (!(0 !& -!) 3#)!( 0!0
$%# '*" ( 4 0!+ '!( "%'( ' "%'( ' 2%()%(4!& !( 4!(
!*4 " 7!() %>%'" > *("*' ,%()*#!() '%,*()' (!(
%,-!) !( "*)!0 7!() +%&!08 0%/ ())! " 4!' !4! 0!"* 3#!() 2*(
7!() ,%()*!0! 0%&*#*/ !02%' 4!# 0*!"* "#!(0!'0
%()!@!0!( ,%,!4!
3("#3& 7!() ,%,!4! "%#/!4!2 !'0%0 '% "%#, (!& '3,2*"%#8
"%#/!4!2 4!"! 7!() 4 "3&!' 4!&!, 2%,#30%0!(8 ,!*2*(
"%#/!4!2 2#3)#!, 2#3)#!, 0%#"! ,%4 ! 2%(4*'*() &! ((7!
4!(7!
,!(*!&
4 2%#)*(!'!(
4!&!,
2%,-*!()!( > &%
%
2%()%(4!& !(
"
"%#/!4!2
2%,#30%0!(
#
#
'3,2*"%#
7!()
!"!*2*(
7!() 0*4!/ " 4!' "%#2!'!
%2%'!!( %#/!4!2
%#*) !( 4!(
,%,2*(7!
9.
%"
4!2!" 4 '!0 %#%(0 4!# 2 /!' 2 /!' 7!()
2%#(!/ -%'%#+! 0!,! 4%()!( ,%#%'!
,2&%,%("!0 '!(
2#30%4*#
8
0%/ ())! 2!#! 2%)!@! 7!() " 4!' 2*!0 ,%,2*(7! +!&*# *("*'
,%()!+*'!( 2#3"%0(7!
%()!( 4%, ' !(8 2!#! '!#7!@!(
,%#!0! 4 2%#/!" '!( 4!( ,%()*#!() '%3#,!& 4!( '% 0 %(!( '%#+! 7!() 0%-!(7!' ,*()' (
/!#*0
4 '*#!()
4 / (4!#'!(
%()!(
2%(+!4@!&!(
4!(
2%,-!) !( '%#+! 7!() -! '8 0%,*! 2%'%#+!!( 4!2!" 4 0%&%0! '!(
2!4! +!, +!, '%#+!
!#7!@!(
4 @!+ -'!(
%'" > "!0
4!#
2%()%(4!& !(8
4%()!( 23"%(0 # 0 '3 "%#+!4 (7!
0% # ()
4!&!,
-%#-!)! 0%),%(
4!' /!(7! 4*'*()!( ,!(!+%,%( 2*( '!0 -%#-!)! "#!(0!'0 4!( '%+!4 !( 7!() " 4!' - !0!
%
!,2* ,%,-%4!'!( !("!#! '%&!&! !( ,!(*0 ! &
" (4!'!( 2%(7 ,2!()!( 4!# 2%#!"*#!(
>
#
# "
4!(
#
!,2* ,%(%&*0*# !#*0 43'*,%( 4!( !#*0 4!(! 7!() -%#'! "!(
4%()!( "#!(0!'0 "#!(0!'0 7!() ,%(%0 3(!& 0%# ()'!& ,*(%0 3(!&
%#!)*!(
2#3>%0 3(!&
,%#*2!'!( 0*!"* *2!7! !"!* "!("!()!(
7!()
,%(
4!(7! 2%()!4*!( 4!( '%&*/!( 4!# '!#7!@!(
)
("* 0 !"!0!( 2%)!@!
/
4!(7! '%