Tác động của quyết định tài chính tới rủi ro tài chính của các doanh nghiệp niêm yết trên thị trường chứng khoán việt nam tt

1 235678 8   11 ! "#$%&'$()*+"",-.(#/0&/**1$23+45.678(*9**:*;*+""-G.B'%#$%&BH*8+""5. IJ*%K'$()*'B$2(%/(=(L!6K*'$()**MF$6/N/1$=%K0&/**1$23 OP6E678(Q($R$2LJS6T$A$*'LJ*3J$6=*6?$;M*1B$2(67/45C$1 U(6V%#$%&*@6K*S(NP'(=(*'6>7B'&45;K@BF*,W6N*$!6P3=$2*B'\&\=*\]*@L=*(#/*Y*1!A$* 6$P*57N95589.3'79@#658796*>O57 8>#6358& P&+& ,A-x3=4K,AM-)( jyGz,Aao3@3=9,A?\-H,-P]Q^SH.-IjYao3@.@9-{,.-|,A3@ c.\,A3[.0,A.@9VDE*Y(?C3SR(NNOPQ}-(,6.63-7M-)(3=).-(M-BSY,.TM-1,.@9 -{,Gq3B, 9C.}-(8~(,-2,}€S,A.>@,-0*1234jz3A()?), 4‚,A*U,j|.-ƒMG„, >@.YM-(U23=…,3-+3=4K,AVP]Q^80?\-H,-*{,A(),S03-q.Gz,A,-ƒ33=9,A./.?\ -H,-LSH,6.-I*J(-@.\,A3[`ao3@fS0*12S09*6.63-7*4~.4R 3B,-G†G0,A3‡3-\,A3(,.\,A;YV ao3@ˆc‰g0(j),=>(=9;F,ASR(=>(=93=2,A;H,-.>@3-+3=4K,A ao3@cg0(j),.6=>(=9-{,?|.3=2,A;H,ao3@cg0(j),.6=>(=93-M?|.3=2,A;H,ao3@mg0(j),M-(=>(=9 ao3@m-(3-?30(j),,0[S09G@,-?z.*1234j80?=>(=9.-2,A.>@.)G@,-?z A()?*( Ă g=9,A8Z3-2[U3.6;@89:(ao3@SR(;),.-3S0M-4{,AM-/M4R.84~,A}-/.,-@2LAp?.6 ao3@}U39/,Lao3@.{;),S0ao3@GÂ8(i28+.-jyVP/.M-4{,AM-/M,0[*52.642*(7?S0 ,-4~.*(7?Vg2[,-(,SR(*C.*(7?G4R.84~,ALjY8(i2S53-+3=4K,A82\,.6jÊ,,,*Y( SR(,-Â,A,A-(,.|2.6?28R,M-4{,AM-/Mao3@GÂ8(i28+.-jy*4~ -|,A?(,-80 M-Ô-~M-{,VEA90(=@*74R.84~,Aao3@.{;),*J(-@./.Ư2[U3*+,-30(.-B,-L3=9,A*6.6Ư2[U3*+,,A2p,SY,3R(NNOPQĐao3@*4~ 9(80?x3*:(G(i,L3-HjG,*U,,-Â,A8ă(3=9,A M-4{,A3=H, p(Ư2[VâêôơưĂôđđ đàảĂÃáơạưV P\,A3-|.4R.84~,Aao3@SR(GÂ8(i28+.-jy ìỉíịòỏõóồổốộờỡớợùủũúừửữựỳỷỹýỵ ằẳẵặầẫấậèẽéẹềểễệ0 1234678  cVcVcV!V N>(=9S",~ @VŒ-/(,(i?=>(=9S",~ Œ-(?x3,-0*1234.-9DES@[3(5,L.63-7.6}-),#,ADE}-\,A3-73=)*4~.3(5,8$(S0 3(5,AY.VŒ-),#,A,0[*4~.A(80NNOEVEA4K(*(S@[.6NNOE.@93-4K,A3=)8$(j2ƒ3 @9-{,./.}-9),S@[.6?|.*xNNOE3-ƒM-{,`D@?9G@=@,Ltmc1fV NNOE.%,A.63-7*4~.-(7280=>(=9?ƒ3}-),#,A.-(3=)`j98So,.[=(j}f-@[}-),#,A }-/,-3,30(.-B,-`w(,@,@.(@8G(j3=ojjfV ;V X984K,A=>(=9S",~ X984K,ANNOE*$*4~.,A-(…,.|23‡8_2S0.6,-(52./.-3(UM.,V&*_[3/.A()82,/, 3T,A-~M1M-4{,AM-/M*984K,AM-T;(U,80‰g(UM.,GJ,A3(5,`ao@So=Lcd''fL(UM -:,A3B,Gz,A`l3@,G@=GvQ99=)jL^99G[)jLs(3.-)jVVVfL^\-H,-?:,A,o2=9,,-_,3:9 `*@,AS0*p,AjqLcdddfS0^\-H,-Gq;/9=>(=9S",~3-o93-\,A3(,Gp,3B.-`]83?@, `cd'efL+-8j9,`cdemff 234567589 78764896386 4  !684" 4# 7 $# %6&'6 !3( )*63+48 (*  ,# -4 7 /201 24" 34638(606&84 2 5636! 63.66 28 7 " +64 963676 !886  9: ;50638;6"60"3< )*63 &63  "89 *= ">6 34638(6?@A7876+4638, BBC27"*76 63 2 4 6'85!C22789DE/2 FG8 +8@4+8 56454637 463 ,63-/2GBBC2463 H9 IJLMNLOPQRSTLUNVNWXLRYUNZ[\]^\OS_NWNWL\`XabLcbdefNWg^\Nh\ iijk9l1mn91nopmk9lnolmn9qlokmp9r1os /264G+8ii t &6r F6u8636 63# "6 #29 vp0C56863wxxy vl0z6 8;63{wxxy |8}6 vk0z6 8;6( 8!4~75wxxy |8}6 vs0"3  " 756  € {8w"3  " 7636 d+)efgH/G8HI+)Eo +BEp438F9q+Br/./+)D/7+B/sar/)G+tCDI)D+El/J 23456789 6 39 69u 3!v  7 79 3  K6L3#% #9 P w#xWyz_Y{P9 39|6L9M9 36 3}9{P9 396~ 6 35!P!4 6L9M9 36 3}9{!P9 39#36 356L9M9 36 3}9€ &&&'w#xP‚6 3456!ƒ  "7M\9 '  "PL9396~!„97ƒ9Q7M\97 …P  "7M\9&†X9#X9‡ˆX uP9 W‰Š1Y789 9 ‹  "7M\9]Œ96$9   " !\ #Ž5{3R968!6 v   7S9 R "9 % !  "9 % |9!~9 9  " w | 6#9 u   7S9u R6 9 9P7 6  9 u ‘9 9 R& ' K6L37PQ9  "7M\9!’9 $ }9% #R93„66$96#R9W“9‡ |9 #vW”””Y{•P u#‡–—u9W””‰Y{˜u‡ |9#vW”1YY{Z[P\6$9  " 3R9P‚ ™!  "]9 96L96$9M9 3W9 ‡ !M#9W””šY{•P u#‡ –—u9W””‰Y{•6 ‡ |9#vW””›YY ' K6L37PQ9  "7M\9!’99Z[P\99Ž9 9WVXXW””Y{6[P\6#R9 u ‘97}36!6 56]8!9 x9W4u 9W”””YY& &&œ&'w#xP‚6 3456!ƒ6 7|9 3456789 6 "9 6~Z' &&œ&& 23456789 6 "9 !yX6 Z X TM9W”šY{yX6  ™]8R9 x9]xœ]59P 9 ™{T% 7|7ž9 ]Ÿ46 9 \!7ž9]Ÿ46 "9 &Z97U7ž9]Ÿ46 "9 "9 P9|M3939 6…9693456789 93S9!’9  ™&'ž97ž9]Ÿ46 9 \ 47ž9]Ÿ4 67|9  9P }9693456789 7}36& Z99ƒ96R9P‚6 3456{  9 96’R9 x9759yX6 U6 O \9  3456789 6 "9 &¡\ Pv …9T% 7|  7ž9]Ÿ46 "9 46 9 \ "9 P3456789 !ƒ 93S9!’9! }93456789 7}36&™ !4699ƒ96R9P‚6 3456 ž9]¢9¢  }9 ž9P 3456789 6 "9 #£6 7|96 596~yX6& &&&& 'w#xP6 3456!6 7|9 3456789 6 "9 6~Ă  Z9P399{6 R#ÔMƠ9T 9 Mv]!Ư9 6 86Q9T~9$ P6T9Đ 7OT#ăă&'36 9 T 9 94P K6L3Ă9P37|9âZZ{V9 39Pâ ZZ]9 39{V9 396~ 6 35!P!4âZZ]9 39{ê68#$# !9 #x 3âê68#$# 9 R6R& 9 K6L394 "9 PT|669  4536$6 O \93456789 6 "9  ™797 79 6 59&™ !469P‚6 34566   3456789 6 "9  97 U }997 %9T9 P U6 7|96~¡™{ 6349 L9  96w96v!~6 7|96~yX66 3456789 6 "9 Ÿ97 XT«6T|6  69M\9 w9{7ơ ]\6P69] R9 Ă\6TĐ U9 37OTu  ]\6!~  99u9 65u  & 2345679 67 66736234567367362 !"#$%&'()$*+$, -.(*/!(0"$!1!(2"3,"34(0"$!1! 5!"#$%&'()$*+$, -.(*/!(0"$!1!(2"3,"34(0"$!1!$, 64!!"78 9:;:;:;:=>?@ABC?DEFGHIJ@KBLJMN?LOBLJPNQQRST UV3W(!"'$)$!"#$%*X*YZ$(![$!"7&'!\()$*+$, (]-.(*/! 3"#^_*.3,"34`".*+")$8!".5!\!"#$%0-`4ab$c$)$!"# $%*/!(1!&0!"#$%*/!^YZd!"#$%(![$$!%ef&0*X*YZ$(![$!"7g !"'Uh(3#!."2"i )(3j!(k()$"c$!Y (jb*YZ$!\!"# $%*'$l8(3[$(".8c!!Yg$, -.(*/!(0"$!1!(2"mmnUopb0*q"6"7^0rs( -!"#k$)$!"#$%3"#^_&'!\!t(u()$*+(2"rs($v!0b$!% $)$ -.(u$, -.(*/!(0"$!1! xy("7(!s46z"&0(Vb({($)$!"#$%*"(3Y2$k()$"c*X^l8rc(|.(( !"#$%&'()$*+$, -.(*/!(0"$!1!(2"mmnUo34*V!\|.(c $!4()$*+(!l$!"'*YZ$*)!6Wd}ekYZ$$!"'*YZ$*)!6Wd~e rcrc(|.(i5U&'()$*+$, ixU(2"mmnUo ‚ƒ„… € †‡ˆ‰62Š 6‹„62 ŒŽ‡Ž62 62 ‘’“”… )$*+$, i-.(*/!(0"$!1!(2"mmnUo 5.^™(!-.(——^0*š(!j*› `œ-Z$, 5$V()$*+ •b *)|y(2"3,"34!7(!u$, $  d1e 8!".8!(! r".8!Â(!+$rs( r".*+$^l8d~nu d~nuUoxUeÊÔ")(3/(!/ UoxUeÊÔ")(3/(!/(3YƠ (3YƠ$, UoxUd}e rs~"4 $, UoxUfi-bf i-bd~e &0!^"( Ư43"($, Đuăb(3c$ Ư43"($, Đuăb(3c$(%$^"#  d1Ăe (%$^"#(Â$ âƯ (Â$d~e r".8!Â(!+$Ư43"(([ !"#$, rs((!/(3YƠ r".*+$^l8%$*+* `-Zd^ôƯek %$*+*`-!4q(*+ d^âƯe ^ôƯd}eư sĐ! m,"34|"!64!+"(q" ^4^"s3 ^âƯd}eư ê de d^ơrme 3s3sĐĐ"4 ^ơrôd}eư r".8!Â(!+$rs( r".*+$^l8^7^Z" !l3ÊnU3 %$*+*`-Zk%$*+ *`-!4q(*+k U! %$*+(!-*"!$&' đ de Đc8!b$, âƯ %$*+*`-Zd}eư r".8!Â(!+$rs( r".*+$^l8!.ĐW((! 55k ^7ZÊÔ")(3/(!/(3YƠ !b 6&0 $, nUk x`-Zd}eư $+Đ[ mâkÔ")(3/(!/(3YƠ$, mâkÔ")(3/(!/(3YƠ$, $8!". Ă de o|"Đ( nU ôà d}e 6  7!"#$% 6&'6()*7+ ,-)) ( $%/)) (012(34 3456789 56(7$%%#583)()* 7+9#:;(]JZ6& ^^]*7+9#:;6&89 8+$%*7+9#:;@6 YN%*7+6:;( 6%46%795$%%': JZ9%5[896@6 @6]_5`%5;795&JZ RX \D65 O>P @6]5=%#5P :%@6 6895 %%'B  7!)*7+Lb @6: 6%7c()*7+L b>c%&9()*7+%'5 a5d%&9(345656 %'5 a(012(3456( C9 Be4#%'&(Be Q8R )*7+,#9#-)) GF 3a 0fJ 5 % %':  7!.,# 9#-)) (.,%MN-)) ( ,#9#-)) GF(.,%M ,D9N-)) () Bgb N-)) GF(.,D9N-)) GF( [-)) ( %D&6 ) Bgb[-)) EF(012EF( (012()*7+'O>h Be7l864-S,!9>c Bd8a9i%G)64 ()*7+'O>hBd8a :9&%8a7> %j 9i%G)64 :9&%8a7> *7+,-S )("#$% %j*7+,-S )("#$% 6&'6("#$% 6&'6 EF("#$% 6&'%MN(34 6&'%MNEF(3456E 56()*7+_5k89' F()*7+_5k89'&# &#>U% >U%_>U% >U%_-)) EF Q8R 056 )) 5 % %':  7!J8DD Z7D()*7+9#:;( n5&' % 7,;()$%9>L%9#( 3456()*7+,# J8DD47DEF()*7+9#: 66 9#-)) Q8R ;E 888  8!"#7$87 %$7&'()*+& 4565758 8,-6.'/8 23 23 758 0182.*8&3465& 888 &80D~0D87u99z ‚„…†‡ˆ ‰Š‹Œ ‚‚ Ž ‡Ž L5›#2 45$ 2? 5££ #28 = 22 ‘’“”Š“Ž ••Ž –—˜™šˆ CCz'8w584x82y8s44tS 8œ.$ 8!: Ež''M &'58,*89() 8929LS} Ež'''M99: #Q808ž''M 2>89''Mž'88D9>: €Ÿ8 48D92>89''Mž'8 346599: 8D &pru,¡E88D989() 89SD8¢8E8žSD72E899 8D8¢8E8ž8D72E8 &34 G$7 : p85 65&'"S $$ 8 '9>: 8Ô.u#Ơ8D 8pyƯ #54'8758&'()8D pyƯ#54'8758 **&'()8DR88758 9>: &3465&4KM&S/8.u5 '()8D**9>: C54 8&'/8018  4KM99: *8 z z'8D'3Sp#~8w53'ps44tS 679K4Ưp97mâ 679K4IulT  7i êÊwsôoI96êơưIo9M nvljj79o7{đ ă79 p979659joxKlT G22 jiS 9LS7{7ijn Sjn 7 IulT 7i êÊwsô3 iM I96êơưI3 lj7 9Mnv3 679K4Ưp97iạ7 57N7irmz55T7 Ão 6JKl479o9Mnvo áo Iup97plơưIằêIIso IM  77j9ẳ jnni  ÊwsôêIoIulT lj7 G22ả  mMêIIs njSl  77jẵR 3o 679K4ăpji ắs3o 6JKl4 7 ơưIêIIs3o 7jẵRoắsoơưIêIIso ô89M I5j IIsêI 9ipS I5j IIsêIo SylT9 3o ả G21 á5p7 xMIêIIs n  xMIêIIs3 3456789 75 947 77 "#$%&'()*+,-.%/*0'$1234'#25((60($%7$89:%;%1'23KN74G47G4834574G 9O E7(1P2.F4Q3R5G4S4GK;)4T7KUK;%&7#047474;5D VWXY[\]^VWXY_`aWbcbdefXghifajkXlmlnXmloealhXlpm qrlesh tuevhXY w`XYalxb yefaaza {l|_}lW~ 1 7457 R7  7457 5 345 ! 545:4$ *+,1- €1,,877434534567 J733‚‚%& '7( ) *+,11- 6 %& 743 *+,12-./(0 94517(*+,12+ 9=CJ9 CJ9€1,,877434534567 ƒCJ9  „74< CJ9€1,,899 7457 JC 545:4$*+,1… 2 9ƒ 3:E? ?3„3:E †7(3L7K=K; ƒ /(0 945 17( 3„ †7(3L7 43:E3:77(7‡#€1,,8#74 *+,12(ˆ?G45 /‚: %& '7( ) 2 %$37$>3$ ?3„3L7#‰3K;43:E  *+,1+- #$7 3:77(7‡# 3:R71?G45 *+,1- 537>7:5 %& €1,,81F?G45397(&> '7( ) *+,1- (7$N458S7(Š‹ Ž573>%&'7() $Œ5 *+,1,- :733 %& J77*+,1-PPP *7(5@7D E7($73F(EG‘’‘‘”•–—˜™š›œ—šžŸ™ ¡š›™¢š£•–—˜™š›œ—šžŸ™ 557F7(@#Ô2+,/G43&474.3:77(KÔ+2/3:R7&7/Ơ.1Ư2/ 3:R7&7! CK;57(ĐG %3337P%7%&$73F(E3)34534G3OF F7F73& 474K=5U#37F7K;K7(3E07(43:R763 33/P 477(4R75D94(77(4R7557F7ăK;434&74+(K797D1K797 1D3O+,1,K7+,1+â1K797+D3O+,1K7+,1êP ôơưđÊ 12 3456789     !"# $6 %&6'() *+,%-./09 89 /234.165*6%47482646799:'24/; x |5*ị9:'ì)/-'ji4 k9 8%&9/~4'() w p9:,q.1654748%&9 9: %q94Ü4 x |5 ;%l45'|%*6%4748%&9 /Û4 k9 Ï%-./09 éi4}.i9/-'ji k9.1 89 êë‚ 9ì4vë‚ Ï%-./09 6j62s9:l4i9z ) 2s9:}i%}i%}p6 i5/% @ x |57984}6zí6:'}/- %4 Ĩ9 'ỵ%.1 89 ï9&44mð ‚1 89 ;%l4544p%4ñ9: @ABCDEDFGHIJKABCJCLMJNOPQRSLTUVWBCUXCABC YZ[\ \]^ _`#a#bcd ef g hi4, %'ji4 k9/234.1 89 ;%l454mn9: oi6 p9:,q*r62s9:l4i9:%til45&6/09 6+%4 u9 *+vvwxy67q9z6i6%&)6{46|98%&9.6%'+6u4 }p:%ti4748%&9/~4'()*+8%&9 62s9:674*+8}49:6 q.*+9.1 89 €hi4/m}4 |5 ;%l45'|%*6%.1 89 6%9+5€ ‚1 89 ;%l45.6%}4m ƒƒ„…‡ˆ‰Š‹„…Œˆ…Ž‹Œˆ‘Š‹„…’…Ž‹“Œ” •&4)–*i'4—˜™€™26 8x4m59 2y9:4m9: oi66%.p%l4i9 :%ti3wx*+ vvwx @ĂÂÊFÔ@ƠÔƯĐĂÂGăâêÔôơĂ@Ôưđ@Ă@ưƯđƯÔưđ@Ă@ àĂ@ĂÂ@đảÃĂđáạâêÔÔƯáĂÔ@ơÔƯĂÂ@ằĂÂẳ@Ă đảÔĂạ ÊEẵEÔCJKBặBCBCLầPBLẩUIMJJKẩBJCWJKẫấBCậBSCBLầJĂặU !è$ \b ẻẻ!Z hp'239:4749%q.5&667q9wwxẽé%6i.9:+54+9:6ẹ9:wề4 ể4mễ6 i.:%i , %.6%7i.ế66 0672ệ9:z/&9ì1ỉỉễ1499}p/'+1229%q.5&64 u9 ĩ4 `íịíẻòb   ỏõ  óọọ  \ b beồ _ ổõ ó$\ ÊEDEẵEGHIMJVWBCCHIVỗBQốB 12 3456789 77 9774947457457!"#$%7& 7!7'75(!6$)*+7 $(79,5-./"34(748044771" #$%777 2435$3'7 747457456!%677&1'8/67&8'-/"397 4785!7:505:7 :)*+7 :$(777;7:+74 ?=8/456!496717 7 2435$3" @ABABADEFGHIJKLIMEHN 245O54P7475(!6Q50!$)RSO53745(7:#TU"#$%7&7!7 =.1.67=.1V*80#TUW!X21/672=/'47Y56767745$%74557O5" 49:ZQ50![\49,7]94^%49,77%O7'747444;5:+7"_7 75745(78O$%774`77O74497[\49,7]9Z2$74(7a749 7O74T37\S'37740$74797$)*80747457%'474Y50 745:,57O74#49R7!55" U503]9414507W=4<+bcd:Obc3d$%7&7!745(7X97 4%4S$e4f7$9W7:O4%5WQ50!" @ABA@ADEFGHIJKLgLhKgLijHLEKLkg Q50!O753!*80%748 5X"_57O4X7lQ50!7OO7 Y4m2:,5\46$3X 79,7%O545*807OW!X4S2'4Z!4P 4745$3Xn7$%755%577$9W7!574"3$)* 80$3XYo757!p$S4S2'4/'7(774a78O% 75(!6497[\49,745XYo72456" @A@AqLrsHtuKvtwjtxHyjsLzKLsw{s|s}x{KLKvLj~ggLjHyjsLzKLKj€FGHHtKHLJ HtNKvsL‚KvƒLx|K„j~H…{€ †‡†‡ˆ‡Š‹ŒŽ‘’“”•–‘ —˜™›œ ž^75(!6$(7O7UŸ [ Y567674$e$0$%74557745(7 X"_pY508O\49,7771*80[^a!:O79 8558O53!Ă $%7*80[^8,74R71"#$%7+55%57745(7X:,5^9R7 74`7YÂ4R7187456!+'pY50$%77!7=.1=67=.18[*808]789  8O22'&2/'V8'=Ê/:OV1'8>/" ÔƠ ƯX6$5$%75(!6$(7O7UcTdP%674R7%:,5O7U" _68044Đ77OO777497!X %74S8O.'-V"#745(7975+7749O7 U'*80^a!7OO757$%745*80^8,74R7153!]74^%45 57"[^9R774l4R7187456!89 78,7 '=8/ 12 3415 613 47 3416 614 17 3418 59 33 8517 341 12 617 3412 19  "#$%&'()*+,-)&'.'/0'1&(0213)#)*#045)06789& :;?@ABCBaIHjHCBCPL D=HJHKAVHOhgIaHJHKJVE@[ NgDXCB;>?@ABCB&'("#)*8681'C8=D8#2,3345 5-+81EFGH8186,I'8$)J-K,L#?+8$ 81M86N8=+8$=>(#67-O81'(-7=P8$->QR!"#?'S88+(#6781)C81=2,-/-816,T8-U'V 6/%AW(X>856>3QYY;8122A8'81Z'D-[>\=+3Q>-6;12R-6,%6.?], =>(^8$%6_,#8_K786&'W8-O#/-)081#6'S8-6,I'=2, R`#8Q81Y567864 -Oa 816b>->Q?+2'8QK'E##67c6581-d8a816b>#6D81cTR4,L-%6_,#8_-6,%6.?], ->QEec6,"8-/-5-W886M-678#8Q81=,L-=>(Y6$8R4,L-=>(Y6$8.#),?+Y1,_Y8B, 8Q=>(8$ #8`816$%=2,c"#?'S8V#8T8R A/-)081-B>&'("#)*86)f'#6#2,3345 X,"86_,#6'81M86N8^A5g-O#/)081#6'S8-6,I'=2,),hYEDii#8Q81c6,gA!^A5g=+Ajk^AA?N,-O#/)081816$ 6,I'=2,iiR5)f'#6=+Q86l81#+,E_8-O#.86#6>86c6Q_8#6m%gA!=+ Ajk#67)C81816b>=2,=,L-c6_8n81#6>86c6Q_8Ee1,_Yo'D81=+3345=7#6"Y+ #n81?T83QYY;8122!6'8E6,G12[>\=+3Q>-6;12R A/-)081-B>&'("#)*86%6W8%6D,#6'86S%#2,3345 jO#6h#6m(-/-K,"8%6W8%6D, ?,T8&'>8#2,-6.86E/-6-9#U-c6581-O?,T8&'>817=2,3345R [$,86'S8K,T83p-O#/-)081#6'S8-6,I'=2,YU-#6D81cT28-6J#8+(-6Q#6m(5-+81-D 1M81#n81GQ>86#6'=+#,"#c,LY-6,%6.#6781'(-7=P8$-+81#6m%R!"#&'_8+(#6781 )C81=2,816,T8-U'VqXQ##>::,=+-081Er1286681?N,816$-=2,816,T8-U'V >c,E#>8!6'8E6,G12R A/-)081-B>Z'(Y5#2,3345 Z'(Y5K,"8)081-`81-6,I'=2, R516,T8-U'V 6/%3QYY;812sQ8G>8;,#'81229-t81-6Q8>c"#?'S8#6781#rR56681?N,c6/K,L#=2,VAW(X>856>q3QYY;812A8'81Z'D-[>\=+3Q>-6;12R RR1RR6W8#.-6%6W8cu X_81R !"#&'_-6N(Y56786%6W8cu vwxz{|}~€‚ ƒ„…„†ƒ„…‡ ƒ„…„†ƒ„…ƒ ƒ„…ˆ†ƒ„…‡  11333 9333 33  9333 19R333 2333  1333 1 1333  9 333 1333  91 333 333  22333 22333 222   333 12R333 3E&'>8; 9< < < 333%@2R233%@2R23%@2R 81'C8 X_81GQ#/-1,_?S% RR1RR6W8#.-6#6;Q81+86 X_81R9 A/-)081-B>&'("#)*86#+,-6.86#2,3345#6;Q81+86 51+86 D5 456786 E&'>8; !6>, 1 1333333 233 < c6Q/81 A,L8 -6 1 133132133312333 1< -081)C81 21331 12 3456789 2 11 222 222 8 22 2 1!121! 2 "  22 #$%&89 2  21 ! ""  2  21 '() "* +,8 )   2!121 "2  -$./0) 234558  "1 ! 21*11  *"  1 $689 212 )78 9:;29:;"9:;2 ?896.@A9)B,9C DEFEGEIJKLMNOPQRJSTUSVWOXSYZZ[RZPJ\P]M^J_J`OSTaOXbcSYZMdOXZ[RZYZefghSMNOP SiJZP]OPSjJT[JTaSiJZP]OPZ[R_aROPOXPJ`\\PJSiJZP]OPOJkLghSSTkOSPNSTVlOXZPmOX nPaYOoJ`SpRL qr-)s'tu8$r$5$v$wA@A/)w8A$)9$xt()6)y8t5Az8$$%{89tw8'|At}@A t}89A~r5wtu8$€)A$x8$B8‚‚#2A~r3; ƒ4$„89)…rA†t689‡€8$€8Bˆ-$689Az@At}89%&89@A4.89'‰)r8$y9)…r 5wtu8$)A$x8$)+218$%899)99)'8$89@At}89)A7AA~r5w tu8$)A$x8$)+3; )r8$y9)rA$~88$8Bt9t=89$)39)'r58898$(8Az A$)9$xB0)r5Ar.$895A&89)'89;4$89)rA$~88$8B A898$$)yA89-$.89$)$A89B'9)''(8$+3;+)yA89By # 2'A6B'+389B88$%89)'|At}9)'89; ĂÂÊÔƠƯĐăâêôơƠưđÊĐÔ ";2;wB,85@At}89A~r5wtu8$)A$x8$)4~)4.)A$x8$A~r6.r8$89$)y99$) )A$x8$8)'5w 2z$s8z)B,8@8t0B9tv5t%A-$.8948989$)8A|-$)B'4$&8@At}89A~rA 5wtu8$)A$x8$t%At%r4r$89895()3)#2t|894819)@At}4~)4 A~rAt6894~)4.A~rA$~8t)5'A$%rAz89$)8A|8.$7A$)y8'}A@A$48 8tA/)yB{+)y3r';}-wA$.$5t)s'%&89t=89A~rA@A3+)y 3r')28%A8$%89B()4@)89%A)'}8%A-$@A-sA8%AAz858-)8$w 9$@4)s8')8); 3B689$)t)6)y8)#2!4~)4.'8A~rAt6894~)4.'8A~rA$~ 8;$)t%r4rA@A5wtu8$)A$x8$t6)-$)(.@9B7AB84~)4.A~rAt6898$%89B() B'9)'t)895A&8tA/)yB5wtu8$589=88;+x68$%898898$(8 B'89+38$%89B()B'9)'+21$r589ByA$)9$xB0)r5à31#/B()B' 9)'+389+21;ảr58$%5wtu8$9$489$)$8$,9B)8r8tw8A$x8$ @A$A|AA$Ã8$$%{89tw8+21A$|-$689Az@At}899tw8+3;2á8t)) 5wtu8$tv%$A$)5$%89@At}89B9)898$r;$)89By-$.89$)$ 898$(89)'Byả#9)'By# 2$A+21+3t59)'89; )585(.t)5-)y86ạ689A$.384u#2'}A@A$8$@8$689r5w tu8$tv%;#$'.tz3A89B8A8989## r$)9)r8$#2t59)'; 39.)4r@A9)Aá89$48xA$4)89/)yt))A@A898$-)8$6.r8$-$@A8$rts$5 t%A-$@A/)y58$48@At}89$}A55wtu8$)A$x8$)4~)4.A$)5$%89 '|At}@At}89;2$89$(8t))3898$$r)-$.@89+,8)-$./0)8w89 By8r5à+2 ảB8$B'9)'+214.89-$)898$ 8B()$s$)y8@At}89 89%AB();#4.89-$)tz)898$3456789$A@A5wtu8$589=88-$689Az') 11 2345678956  823 2 56  878!9  823"#85 3$56%52&562'2565()* 2+,- .95 56 /508'2+012.356 92234564 2 #82- 5 8235 #856( )82372568956:42;56#782%2/+2 2?@AB5C556D6E 5 F 4$2;56G5:42;56&! &2'2565 5 "566"/285>/!90H I 569+2- 565 5)562& 5 4= 0H I !9565+"2-42;565JK56 5&564= 2345678952 +$2'2565 #82'2782%252 ,*H +K56562&82#52K562 5&N565%82;565F56O5 52 42;5656824P5F2 565 Q12.356+5 5 7 I56R56+Q12.356+6508'2+5 34564  2'2 #8563F (12,%28>5 ,2S< T87 = 47895785U5823, / 785U&9782%2 "86E9389X9Y7X9Y>"B,-1YN#$86K,=8987'9"90'Z5786N 6D8686("=899,7@! 9+9 9386,'$[8?78690+1 ,'89J8>09\M7 86?89,A8>#LC='79,@;Q/,9#L86786 556:1,87'9.86]E!9Z5+989^6_=><>"7? 9"86.9M,)86"86!9&,%FZ 356789F9=!9"862-.-89?$-i657 356789 8 986862-.-89?$-i76556:1 86576 C9jk 765565 356789%&'()86!9E86899#i86 3567898/,02-.-89?$-i 356789 9#$86;F9E86899#i86 3567896A8!9"BC 86-.-89?$-i786556:89#86;76 5565,'89E862-.-89?$-i 86571 O &889D 6=867(,'>3?.^. ?.^.PZ(a8('a(l:Zmno86QNK,=899,A89,L556: L.p869q=="RST1 Z56 5=7869>89,^.93786Q. 556:="1F@K,87'+9r9?+L89A8M89<>"789#'@,NK,'@M89 b,#P9hb,#7"^+9@,Q?.^.="16L89_86Z5=86Q. 556:="78@,,N8!U-"><>"87'93Z58J86BL?.^.1 x yz{|~z€‚‚ƒz„…†‡‚ˆ‰‚Š‚‹Œ‚Š‚ƒŽ†Š†‘†’‚ H I79"897K,8pQ/,9#L86869q6N8689#^E86 H 869 ,K,9";86M H 86-.;899"^E86 x “z€‚‚ƒz„‹ˆ€|”•y–  Z58J'@6 5=8J8N6D8686 F#/#D )6!,- F6#$F6F%6666)2/ 6W6468