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Mục tiêu của bài nghiên cứu này là thông qua phương pháp nghiên cứu định tính kết hợp định lượng và các bằng chứng cụ thể để làm rõ mối quan hệ giữa TTKT trên BCTC và TSSL cổ phiếu trên TTCK, có các nhân tố nào tác động lên mối quan hệ này. Mời các bạn cùng tham khảo.
BỘ GIÁO DỤC & ĐÀO TẠO TRƯỜNG ĐẠI HỌC KINH TẾ THÀNH PHỐ HỒ CHÍ MINH - - TRẦN MINH HIẾU MỐI QUAN HỆ GIỮA THƠNG TIN KẾ TỐN TRÊN BÁO CÁO TÀI CHÍNH VÀ TỶ SUẤT SINH LỜI CỦA CỔ PHIẾU CÁC CÔNG TY NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM LUẬN VĂN THẠC SĨ KINH TẾ TP Hồ Chí Minh - Năm 2015 BỘ GIÁO DỤC & ĐÀO TẠO TRƯỜNG ĐẠI HỌC KINH TẾ THÀNH PHỐ HỒ CHÍ MINH - - TRẦN MINH HIẾU MỐI QUAN HỆ GIỮA THƠNG TIN KẾ TỐN TRÊN BÁO CÁO TÀI CHÍNH VÀ TỶ SUẤT SINH LỜI CỦA CỔ PHIẾU CÁC CÔNG TY NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHỐN VIỆT NAM Chun ngành: Kế tốn Mã số: 60340301 NGƯỜI HƯỚNG DẪN KHOA HỌC: PGS.TS VÕ VĂN NHỊ TP Hồ Chí Minh - Năm 2015 LỜI CAM ĐOAN Đề tài “Mối quan hệ thơng tin kế tốn báo cáo tài tỷ suất sinh lời cổ phiếu công ty niêm yết TTCK Việt Nam” đề tài tác giả thực Tác giả dựa việc vận dụng kiến thức học, tài liệu tham khảo, kết hợp với trình nghiên cứu thực tiễn, thơng qua việc tìm hiểu, trao đổi với giáo viên hướng dẫn khoa học để hồn thành luận văn Luận văn khơng chép từ nghiên cứu khác Tác giả xin cam đoan lời nêu thật TP.HCM, ngày tháng năm 2015 Người thực đề tài TRẦN MINH HIẾU MỤC LỤC TRANG PHỤ BÌA LỜI CAM ĐOAN MỤC LỤC DANH MỤC CÁC TỪ VIẾT TẮT DANH MỤC CÁC BẢNG BIỂU DANH MỤC CÁC HÌNH VẼ PHẦN MỞ ĐẦU 1 Lý nghiên cứu Mục tiêu nghiên cứu Câu hỏi nghiên cứu Đối tượng phạm vi nghiên cứu Phương pháp nghiên cứu Ý nghĩa khoa học thực tiễn đề tài nghiên cứu Kết cấu nghiên cứu CHƯƠNG 1: TỔNG QUAN NGHIÊN CỨU 1.1 Các nghiên cứu có liên quan giới Việt Nam 1.1.1 Nghiên cứu nước giới: 1.1.2 Những nghiên cứu Việt Nam 1.2 Khe hổng nghiên cứu 10 CHƯƠNG 2: CƠ SỞ LÝ THUYẾT 13 2.1 Tổng quan BCTC vai trị thơng tin BCTC nhà đầu tư 13 2.1.1 Khái niệm BCTC 13 2.1.2 Đối tượng phục vụ BCTC 13 2.1.3 Vai trị thơng tin BCTC nhà đầu tư 14 2.2 Thơng tin kế tốn báo cáo tài 15 2.2.1 Thông tin lãi cổ phiếu 15 2.2.2 Thông tin lãi cổ phiếu điều chỉnh 16 2.2.3 Thông tin tỷ suất thu nhập 17 2.2.4 Thông tin tỷ suất thu nhập biến đổi 18 2.3 Tỷ suất sinh lời cổ phiếu 18 2.4 Lý thuyết mối quan hệ thông tin kế toán BCTC TSSL 19 2.4.1 Lý thuyết thị trường hiệu quả: 19 2.4.2 Nới lỏng giả thuyết thị trường hiệu 20 2.4.3 Mơ hình lợi tức Easton Harris (1991) 21 2.5 Các nhân tố tác động tới mối quan hệ TTKT TSSL 24 2.5.1 Hệ số phản ứng thu nhập 24 2.5.2 Quy mô công ty 26 2.5.3 Tỷ lệ nợ 27 2.5.4 Sự tăng trưởng 28 CHƯƠNG 3: PHƯƠNG PHÁP NGHIÊN CỨU 30 3.1 Quy trình nghiên cứu 30 3.2 Giả thuyết nghiên cứu 30 3.3 Mơ hình nghiên cứu 32 3.4 Mô tả biến 33 3.4.1 Biến phụ thuộc 33 3.4.2 Biến độc lập 34 3.4.3 Biến kiểm soát 34 3.5 Phương pháp nghiên cứu 35 3.5.1 Chọn mẫu nghiên cứu 35 3.5.2 Phương pháp thu thập liệu 37 3.5.3 Phương pháp xử lý liệu 37 3.5.4 Các kiểm định mơ hình liệu bảng 39 3.5.5 Phương pháp hồi quy theo GMM (General Method of Moments) 42 CHƯƠNG 4: KẾT QUẢ NGHIÊN CỨU VÀ BÀN LUẬN 46 4.1 Tổng quan thị trường chứng khoán Việt Nam 46 4.1.1 Giới thiệu Sở GDCK TP.HCM Sở GDCK Hà Nội 46 4.1.2 Thị trường chứng khoán Việt Nam giai đoạn 2009-2014 47 4.2 Kết nghiên cứu kiểm định 50 4.2.1 Thống kê mô tả liệu nghiên cứu 50 4.2.2 Ma trận hệ số tương quan 53 4.2.3 Kiểm định đa cộng tuyến 54 4.2.4 Kiểm định tượng phương sai thay đổi phần dư 55 4.2.5 Kiểm định tượng tự tương quan phần dư 55 4.3 Kết mơ hình hồi quy 56 4.3.1 Kết hồi quy mối quan hệ TTKT BCTC TSSL 57 4.3.2 Kết phân tích yếu tố ảnh hưởng mối quan hệ TTKT BCTC TSSL 59 4.4 Kết hồi quy đối chiếu mở rộng Daniel Hoechle (2007) 63 4.4.1 Kết hồi quy đối chiếu mối quan hệ TTKT BCTC TSSL 64 4.4.2 Kết phân tích hồi quy đối chiếu yếu tố ảnh hưởng mối quan hệ TTKT BCTC TSSL 65 4.5 Kết luận nghiên cứu bàn luận 68 CHƯƠNG 5: KẾT LUẬN VÀ KIẾN NGHỊ 71 5.1 Kết luận 71 5.1.1 Tóm tắt nội dung nghiên cứu 71 5.1.2 Tóm tắt kết nghiên cứu 72 5.2 Kiến nghị 73 5.2.1 Nhà đầu tư 73 5.2.2 Công ty niêm yết 74 5.2.3 Sở giao dịch chứng khoán 75 5.3 Hạn chế nghiên cứu đề xuất hướng nghiên cứu tương lai 76 5.3.1 Hạn chế nghiên cứu 76 5.3.2 Hướng nghiên cứu tương lai 77 TÀI LIỆU THAM KHẢO PHỤ LỤC DANH MỤC TỪ VIẾT TẮT BCTC: Báo cáo tài CMKT VN: Chuẩn mực kế tốn Việt Nam CP: Cổ phiếu CTNY: Cơng ty niêm yết GDCK: Giao dịch chứng khoán HNX: Sở giao dịch Chứng khoán Hà Nội HOSE: Sở giao dịch Chứng khốn Thành phố Hồ Chí Minh NYSE: Thị trường chứng khoán NewYork TSSL: Tỷ suất sinh lời TTCK: Thị trường chứng khốn TTKT: Thơng tin kế tốn VN: Việt Nam DANH MỤC CÁC BẢNG BIỂU Bảng 3.1: Bảng tổng hợp chiều tác động biến 32 Bảng 3.2: Bảng đo lường biến nghiên cứu mơ hình 35 Bảng 4.1: Số lượng công ty mẫu nghiên cứu HOSE HNX 51 Bảng 4.2: Thống kê mơ tả biến mơ hình .53 Bảng 4.3: Kết ma trận tự tương quan 54 Bảng 4.4: Kết kiểm tra đa cộng tuyến với nhân tử phóng đại phương sai 54 Bảng 4.5: Kết kiểm tra phương sai thay đổi mơ hình 55 Bảng 4.6: Kết kiểm tra tự tương quan mô hình 55 Bảng 4.7: Kết hồi quy cho mối quan hệ TTKT BCTC TSSL 57 Bảng 4.8: Kết hồi quy mơ hình chia theo quy mô công ty 59 Bảng 4.9: Kết hồi quy mơ hình chia theo tỷ lệ nợ 61 Bảng 4.10: Kết hồi quy mơ hình chia theo tăng trưởng 62 Bảng 4.11: Kết hồi quy mơ hình đối chiếu mở rộng Daniel Hoechle (2007) mơ hình 64 Bảng 4.12: Kết hồi quy mơ hình đối chiếu mở rộng Daniel Hoechle (2007) mô hình phân chia theo quy mơ 65 Bảng 4.13: Kết hồi quy mơ hình đối chiếu mở rộng Daniel Hoechle (2007) mơ hình phân chia theo tỷ lệ nợ 66 Bảng 4.14: Kết hồi quy mơ hình đối chiếu mở rộng Daniel Hoechle (2007) mơ hình phân chia theo tăng trưởng 67 DANH MỤC CÁC HÌNH VẼ Hình 4.1: Vn-Index khối lượng giao dịch giai đoạn 2009-2014 49 Hình 4.2: HNX-Index khối lượng giao dịch giai đoạn 2009-2014 50 Hình 4.3: Thống kê liệu nghiên cứu HOSE HNX 52 Hình 4.4: Biểu đồ tương quan cặp biến 56 PHẦN MỞ ĐẦU Lý nghiên cứu Kế tốn đóng vai trò quan trọng việc tạo thể giá trị công ty Để nhà đầu tư có định đắn phụ thuộc vào thơng tin thích hợp từ nguồn khác Một nguồn thông tin quan trọng cho nhà đầu tư BCTC cơng ty niêm yết TTCK Mục tiêu BCTC cung cấp cho nhà đầu tư chứng khốn thơng tin cần thiết để ước tính giá trị công ty Các nhà đầu tư bên liên quan nhà quản lý, chủ nợ quan phủ sử dụng báo cáo tài để đánh giá rủi ro giá trị công ty định đầu tư Tầm quan trọng TTKT thể thơng tin tài báo cáo tài để giải thích cách thức hoạt động TTCK Giá trị TTKT phân tích cách xem xét mối quan hệ TSSL TTKT giá trị sổ sách vốn chủ sở hữu, lợi nhuận cổ phần (EPS) Vì vậy, giá trị TTKT thể mối quan hệ thống kê thơng tin tài TSSL Trong giai đoạn kinh tế Việt Nam đường hội nhập với quốc tế TTCK có vị trí quan trọng phát triển đất nước Những năm gần nhà đầu tư ngồi nước xem chứng khốn kênh đầu tư tài quan trọng Bất kỳ nhà đầu tư mong muốn đầu tư vào công ty mà cổ phiếu có khả sinh lời cao Do đó, nghiên cứu mối quan hệ TTKT trình bày BCTC tỷ suất sinh lợi cổ phiếu cung cấp cho nhà đầu tư có hiểu biết mối quan hệ từ đưa định đầu tư đắn Hiện có số nghiên cứu vấn đề giới, nhiên có nghiên cứu thực Việt Nam Xuất phát từ vấn đề này, tác giả chọn đề tài “Mối quan hệ TTKT BCTC tỷ suất sinh lời cổ phiếu công ty niêm yết TTCK Việt Nam” để nghiên cứu cho luận văn Mục tiêu nghiên cứu Mục tiêu nghiên cứu thơng qua phương pháp nghiên cứu định tính kết hợp định lượng chứng cụ thể để làm rõ mối quan hệ TTKT 1508 1509 1510 1511 1512 1513 1514 1515 1516 1517 1518 1519 1520 1521 1522 1523 1524 1525 1526 1527 1528 1529 1530 1531 1532 1533 1534 1535 1536 1537 1538 1539 1540 1541 1542 1543 1544 1545 1546 1547 1548 1549 1550 1551 1552 1553 1554 1555 1556 1557 1558 1559 1560 1561 1562 1563 1564 1565 1566 1567 1568 1569 1570 303 303 304 304 304 304 305 305 305 305 306 306 306 306 307 307 307 307 308 308 308 308 309 309 309 309 310 310 310 310 310 310 311 311 311 311 311 312 312 312 312 312 313 313 313 313 313 313 314 314 314 314 314 314 315 315 315 315 315 316 316 316 316 PXA PXA PXI PXI PXI PXI PXL PXL PXL PXL PXS PXS PXS PXS PXT PXT PXT PXT QCG QCG QCG QCG QHD QHD QHD QHD QNC QNC QNC QNC QNC QNC QST QST QST QST QST QTC QTC QTC QTC QTC RAL RAL RAL RAL RAL RAL RCL RCL RCL RCL RCL RCL RDP RDP RDP RDP RDP REE REE REE REE 2012 2011 2014 2013 2012 2011 2014 2013 2012 2011 2014 2013 2012 2011 2014 2013 2012 2011 2014 2013 2012 2011 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 (0.75633) (0.69315) 0.24965 0.54113 (0.41398) (0.30449) (0.55962) 0.49899 (0.40547) (0.14571) (0.05782) 1.08744 0.06899 (0.11778) (0.51083) 0.41319 (0.19004) (0.17589) (0.28205) 0.52219 (0.36663) (0.65788) 0.30970 0.79395 0.38299 (0.84730) 0.15822 0.37729 (0.23967) (0.74894) (0.39768) 0.74664 0.30617 0.14425 0.21030 (0.06188) (0.23111) 0.46921 0.06581 1.14028 (0.12014) 0.05827 (0.16394) 0.49947 0.30895 0.66196 (0.37579) 0.59020 0.07972 0.51498 0.19913 (0.78227) (0.34419) 1.19667 0.29161 0.18075 0.33271 0.02667 (0.53222) (0.12158) 0.54044 0.39112 0.18746 (0.85102) 0.03510 0.14507 0.10897 0.04763 0.17925 (0.00946) (0.02059) 0.00039 0.02288 0.13916 0.31817 0.21386 0.41579 (1.23923) (0.41744) 0.04538 0.20066 0.01014 0.00766 0.00288 (0.00743) 0.27815 0.31864 0.27400 0.08124 0.08886 0.05813 0.03590 0.11140 0.16050 0.39933 0.24000 0.28603 0.37766 0.41916 0.31349 0.18045 0.24136 1.19594 0.83455 0.63120 0.11508 0.24754 0.29267 0.45772 0.19265 0.34446 0.17689 0.26993 0.39081 0.19577 0.23940 1.00001 0.13449 0.17325 0.28638 0.16591 0.10608 0.13397 0.20668 0.21230 0.22439 (0.92122) (0.02654) 0.08164 0.03692 (0.19542) (0.10200) 0.00304 (0.02118) (0.02608) (0.05785) 0.03191 0.11857 (0.25391) 0.13725 (0.96308) (0.47233) (0.19387) 0.03531 0.00559 0.00350 0.01723 (0.07515) 0.13411 0.13182 0.08444 (0.02397) 0.04900 0.01250 (0.19967) (0.12749) (0.02877) 0.09277 (0.00761) (0.02000) (0.06826) 0.02416 (0.00489) (0.04554) (0.14101) 0.25485 0.23908 0.11386 (0.03514) 0.03266 0.05656 0.17719 0.00175 (0.11783) 0.01560 (0.05032) (0.03723) (0.14198) (0.06280) 0.67247 (0.01011) (0.03208) 0.12484 (0.01472) 0.04389 0.01358 0.06310 0.02626 0.07904 5.72885 5.75160 6.16917 6.02984 5.96117 6.07992 6.07153 5.98770 5.99037 5.99697 6.21913 6.18819 6.11491 6.22161 5.46792 5.81135 5.91528 5.87586 6.83792 6.80351 6.80150 6.74017 5.05312 5.01705 5.05676 5.11352 6.31711 6.34164 6.37659 6.34641 6.25628 6.18673 4.50252 4.49624 4.58970 4.57179 4.45912 4.85018 4.99982 4.96971 4.93665 4.90256 6.35877 6.24857 6.18504 6.14611 6.06819 6.02091 5.46639 5.49770 5.41627 5.41795 5.35206 5.28616 5.87269 5.77394 5.74943 5.70026 5.64987 6.92444 6.84226 6.81786 6.72406 0.82246 0.72070 0.76619 0.69718 0.62902 0.71791 0.29113 0.13579 0.13938 0.14707 0.60020 0.59680 0.63262 0.72045 0.93063 0.72373 0.73879 0.71395 0.42866 0.60636 0.59489 0.53866 0.41774 0.45948 0.54938 0.61877 0.89039 0.90310 0.90667 0.89176 0.87123 0.85551 0.38737 0.38919 0.51173 0.48811 0.34490 0.39055 0.55395 0.52194 0.55818 0.58895 0.77922 0.71672 0.68167 0.67331 0.62941 0.60592 0.39155 0.46406 0.37754 0.43989 0.42430 0.45641 0.67198 0.64969 0.64482 0.63895 0.62712 0.24573 0.25210 0.35874 0.27007 0.49206 0.23810 0.66957 0.39815 0.37168 0.38053 0.39604 0.35294 0.32353 0.34951 1.72727 1.18548 0.80208 0.76344 4.00000 0.37778 0.43519 0.38889 0.67832 0.71429 0.78495 1.45652 1.36774 0.66667 0.57025 0.76923 0.66935 0.47414 0.45455 0.54962 1.73228 3.41228 0.73333 1.01695 0.72881 0.72034 0.94017 1.53125 2.36364 1.36364 1.02128 1.96721 1.02506 1.32723 0.59670 0.53266 0.57029 0.79444 0.73654 0.54328 0.59317 0.44674 1.85992 3.70192 1.00581 1.08904 0.86429 0.67717 1.36752 1.21552 1.55789 1.07097 0.79577 1571 1572 1573 1574 1575 1576 1577 1578 1579 1580 1581 1582 1583 1584 1585 1586 1587 1588 1589 1590 1591 1592 1593 1594 1595 1596 1597 1598 1599 1600 1601 1602 1603 1604 1605 1606 1607 1608 1609 1610 1611 1612 1613 1614 1615 1616 1617 1618 1619 1620 1621 1622 1623 1624 1625 1626 1627 1628 1629 1630 1631 1632 1633 316 316 317 317 317 317 317 317 318 318 318 318 318 318 319 319 319 319 319 319 320 320 320 320 320 320 321 321 321 321 321 321 322 322 322 322 322 322 323 323 323 323 323 323 324 324 324 324 324 324 325 325 325 325 326 326 326 326 327 327 327 327 327 REE REE S99 S99 S99 S99 S99 S99 SAM SAM SAM SAM SAM SAM SAP SAP SAP SAP SAP SAP SAV SAV SAV SAV SAV SAV SBT SBT SBT SBT SBT SBT SC5 SC5 SC5 SC5 SC5 SC5 SCD SCD SCD SCD SCD SCD SCJ SCJ SCJ SCJ SCJ SCJ SCL SCL SCL SCL SCR SCR SCR SCR SD2 SD2 SD2 SD2 SD2 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2014 2013 2012 2011 2010 (0.46224) 0.73289 0.18924 0.90079 (0.24846) (0.73237) (0.75377) 0.88730 0.20067 0.50263 0.22826 (0.18659) (0.68245) 0.81903 (0.22314) 0.03252 1.05812 (0.38946) (0.36150) 0.53739 (0.47116) 0.94860 (0.35966) (1.03777) (0.12798) 0.83975 (0.14493) (0.03125) 0.20410 0.30673 0.16705 0.69315 (0.15114) 0.63599 (0.05811) (0.30962) (0.97266) 1.30677 (0.06086) 0.66764 0.55245 (0.87025) 0.18968 0.81410 0.27389 1.15497 (0.67117) (0.30421) (0.74894) 0.46536 (0.50690) 2.35928 (0.60614) (1.22645) (0.45072) 0.46471 0.13555 (0.63504) (0.14404) 0.64552 (0.11000) (0.43286) (0.47506) 0.09155 0.21399 0.05948 0.01633 0.01146 0.00088 0.02657 0.06834 0.06638 0.17712 0.19497 (0.28323) 0.09173 0.45368 0.02056 0.10190 0.18952 0.10403 0.10674 0.28038 (0.14451) 0.06493 0.07844 0.03614 0.03337 0.11008 0.06857 0.13629 0.24936 0.47664 0.37462 0.45464 0.10072 0.30641 0.04699 0.07569 0.06145 0.20331 0.09672 0.22252 0.36975 0.14058 0.19494 0.58629 0.15534 0.16826 (0.13500) 0.18533 0.21845 0.28341 0.08740 1.70708 (0.21182) 0.04173 0.01253 0.00597 0.07644 0.00738 0.04566 0.11649 0.20644 0.22812 0.12818 (0.01127) 0.29030 0.05284 0.00164 0.00964 (0.05559) (0.00157) 0.01851 (0.04077) 0.02194 0.53631 (0.46474) (0.10828) 0.58473 (0.07808) 0.03612 0.03595 (0.04919) (0.05708) 0.07538 (0.16965) (0.04746) (0.02358) (0.00179) (0.01416) (0.00071) (0.07205) (0.06703) (0.10138) 0.15965 0.14730 0.25718 (0.06149) 0.25661 (0.05616) (0.08686) 0.00642 0.01417 (0.01742) 0.00971 0.03413 (0.02068) (0.06481) 0.15657 0.10233 0.43239 (0.38622) (0.27664) 0.04050 0.00280 (0.07390) 2.09542 (0.35409) (0.16047) 0.00878 (0.06077) 0.06252 (0.18689) (0.01543) (0.11395) (0.14525) 0.02199 0.03939 6.69565 6.52917 5.32626 5.29684 5.32747 5.35027 5.32693 5.15633 6.50939 6.47466 6.44032 6.42125 6.41767 6.42485 4.20962 4.27105 4.21487 4.43906 4.47622 4.35420 5.76916 5.81554 5.83394 5.80046 5.72960 5.76756 6.52111 6.51189 6.42068 6.36463 6.29156 6.26623 6.34049 6.32211 6.36788 6.30346 6.28907 6.15159 5.46794 5.48618 5.36670 5.36519 5.30831 5.29148 5.74834 5.75302 5.76292 5.77311 5.73541 5.57828 5.49606 5.51929 5.40562 5.43756 6.73273 6.74717 6.81926 6.83082 5.93170 5.88336 5.88129 5.85564 5.73294 0.40967 0.26465 0.26230 0.30934 0.35438 0.39656 0.35853 0.45513 0.23386 0.16248 0.13386 0.13650 0.06482 0.09181 0.12448 0.19399 0.05469 0.44762 0.49937 0.32245 0.56823 0.56888 0.58020 0.54596 0.45290 0.49090 0.45699 0.43363 0.35630 0.22838 0.08548 0.10709 0.84769 0.84144 0.86322 0.84522 0.84535 0.82979 0.35072 0.39611 0.23989 0.27117 0.24896 0.27044 0.47789 0.50493 0.52873 0.50305 0.48476 0.46128 0.54020 0.55795 0.57060 0.53213 0.57131 0.59375 0.64397 0.67476 0.75058 0.69758 0.70598 0.67180 0.58262 1.65421 4.94444 2.61905 1.63889 1.29730 1.41667 6.02778 25.28571 0.73034 0.46667 0.42775 0.26220 1.06250 1.64368 1.36364 1.36752 1.29167 0.40678 0.84483 1.13445 0.48679 0.45763 0.23411 0.67000 1.15961 1.41034 1.00000 0.93939 1.31148 0.94531 1.04651 0.94915 1.13004 1.03604 0.65258 0.38942 1.91542 4.04459 1.15556 1.12385 0.47847 0.60302 1.55556 1.60119 0.66667 0.57639 0.36429 0.50331 1.41667 3.34286 1.01875 1.08642 0.38017 0.36620 0.74797 0.62810 0.56800 0.50427 0.54054 0.56522 0.36129 0.34356 1.26923 1634 1635 1636 1637 1638 1639 1640 1641 1642 1643 1644 1645 1646 1647 1648 1649 1650 1651 1652 1653 1654 1655 1656 1657 1658 1659 1660 1661 1662 1663 1664 1665 1666 1667 1668 1669 1670 1671 1672 1673 1674 1675 1676 1677 1678 1679 1680 1681 1682 1683 1684 1685 1686 1687 1688 1689 1690 1691 1692 1693 1694 1695 1696 327 328 328 328 328 328 328 329 329 329 329 329 329 330 330 330 330 330 330 331 331 331 331 331 331 332 332 332 332 332 333 333 333 333 333 333 334 334 334 334 334 335 335 335 335 335 335 336 336 336 336 336 337 337 337 337 337 337 338 338 338 338 338 SD2 SD5 SD5 SD5 SD5 SD5 SD5 SD6 SD6 SD6 SD6 SD6 SD6 SD7 SD7 SD7 SD7 SD7 SD7 SD9 SD9 SD9 SD9 SD9 SD9 SDH SDH SDH SDH SDH SDN SDN SDN SDN SDN SDN SDP SDP SDP SDP SDP SDT SDT SDT SDT SDT SDT SDU SDU SDU SDU SDU SDY SDY SDY SDY SDY SDY SEC SEC SEC SEC SEC 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 1.01792 0.11944 0.82030 0.05219 (0.90190) (0.29310) 0.91629 0.08370 0.70915 0.25593 (0.15415) (0.48551) 1.01435 (0.29725) 0.89859 (0.58192) (0.87220) (0.70739) 0.72809 (0.08701) 0.84268 0.08408 (0.51083) (0.67187) 0.89501 (0.53063) 0.55595 (0.55595) (0.95664) (0.39600) 0.26881 0.54569 0.25593 (0.08961) (0.07925) 0.40547 0.30748 0.76214 (0.33647) (0.58552) (0.95201) (0.13772) 0.60906 0.16315 (0.19490) (0.61180) 1.09861 0.10110 0.73663 (0.53714) (1.30868) (0.33898) 0.02198 0.97345 (0.56798) (0.70968) (0.98288) 0.98288 0.02553 (0.30266) 0.24406 (0.10047) 0.42402 0.24572 0.18007 0.17671 0.20164 0.08601 0.14615 0.35509 0.20246 0.20563 0.26352 0.18371 0.12636 0.26139 0.02457 0.17544 (0.20471) 0.08217 0.11473 0.21347 0.14806 0.32752 0.41618 0.21042 0.19241 0.46291 (0.02706) 0.01205 (0.51559) (0.00345) 0.08581 0.19248 0.35565 0.49729 0.32866 0.32695 0.48144 0.08200 0.18343 0.11102 0.09114 0.05610 0.13076 0.18728 0.26589 0.23096 0.11742 0.38653 0.01436 0.01756 0.01468 0.00242 0.03635 0.01867 0.01000 (0.35767) (0.66328) 0.01767 0.12175 0.09897 0.07474 0.13339 0.18634 0.17038 (0.10323) 0.10227 (0.01468) (0.01032) (0.10991) 0.00411 0.09296 0.10128 0.00161 0.04919 (0.02163) 0.03157 0.03891 (0.04686) 0.54175 (0.40127) (0.15057) 0.01166 (0.06954) 0.00704 (0.05510) 0.06547 (0.16631) 0.00327 0.24046 (0.03397) 0.91103 (0.50662) (0.13095) 0.05282 (0.01360) (0.02935) 0.16521 (0.02526) 0.00599 0.15176 (0.00360) 0.02800 (0.05265) (0.05422) 0.00531 0.02891 (0.03858) (0.01477) 0.01446 (0.01142) 0.17253 0.00596 (0.00756) 0.00571 (0.04860) (0.02844) 0.01489 0.64118 0.99100 (0.71049) (0.02790) (0.08518) (0.00219) (0.02976) (0.07264) 0.07484 0.05675 5.65009 6.29486 6.32397 6.18835 6.08618 5.88410 5.91377 6.11364 6.12655 6.06268 6.04906 5.91484 5.84227 6.29607 6.29009 6.33643 6.34778 6.40266 6.08474 6.34270 6.36170 6.35401 6.33306 6.23997 6.09676 5.77012 5.74822 5.74764 5.78606 5.72836 4.79123 4.72839 4.62328 4.64734 4.60398 4.60799 5.86178 5.91806 5.82614 5.91744 5.78330 6.48067 6.37408 6.26895 6.25980 6.18553 6.05277 5.99295 5.90286 5.89316 5.91785 5.89311 5.15227 5.05065 5.08540 5.16774 5.21317 5.21068 6.07806 5.92073 5.82558 5.78803 5.62119 0.70685 0.73513 0.81131 0.74015 0.67862 0.51677 0.78557 0.60464 0.67036 0.72892 0.71582 0.63479 0.65178 0.75702 0.75552 0.79239 0.78570 0.78179 0.60939 0.66298 0.66887 0.67862 0.67950 0.62174 0.68186 0.64571 0.60899 0.66485 0.57424 0.43629 0.54370 0.49678 0.39547 0.48608 0.45982 0.50222 0.78429 0.81063 0.77252 0.81708 0.79523 0.68982 0.69508 0.64854 0.66995 0.65759 0.61037 0.65980 0.58475 0.57740 0.60348 0.53305 0.71646 0.64507 0.69928 0.71042 0.62277 0.80768 0.60895 0.58509 0.66096 0.64800 0.52970 5.30263 0.58706 1.01961 0.70130 1.56954 3.13380 10.29412 1.01351 0.96850 0.71111 0.65217 2.27907 7.85714 0.21348 0.22264 0.11178 0.15660 0.55465 1.29668 0.58025 0.51406 0.31224 0.26549 1.05116 5.37615 0.42991 0.50000 0.39583 0.36842 1.51948 1.46237 1.42373 1.00000 0.47333 1.30070 1.96241 0.77305 0.43972 0.27737 0.30147 1.66964 0.71364 0.82249 0.73203 0.66667 3.94309 5.56701 0.83832 0.40964 0.26061 0.28049 2.06011 0.42697 0.22472 0.20988 0.24211 0.91241 5.79710 1.05000 1.64045 3.27586 3.18182 5.50980 1697 1698 1699 1700 1701 1702 1703 1704 1705 1706 1707 1708 1709 1710 1711 1712 1713 1714 1715 1716 1717 1718 1719 1720 1721 1722 1723 1724 1725 1726 1727 1728 1729 1730 1731 1732 1733 1734 1735 1736 1737 1738 1739 1740 1741 1742 1743 1744 1745 1746 1747 1748 1749 1750 1751 1752 1753 1754 1755 1756 1757 1758 1759 339 339 339 339 339 340 340 340 340 340 340 341 341 341 341 341 341 342 342 342 342 342 342 343 343 343 343 343 343 344 344 344 344 344 344 345 345 345 345 345 346 346 346 346 346 347 347 347 347 347 347 348 348 348 348 348 348 349 349 349 349 349 349 SED SED SED SED SED SFI SFI SFI SFI SFI SFI SGC SGC SGC SGC SGC SGC SGD SGD SGD SGD SGD SGD SGH SGH SGH SGH SGH SGH SGT SGT SGT SGT SGT SGT SHI SHI SHI SHI SHI SHN SHN SHN SHN SHN SIC SIC SIC SIC SIC SIC SJ1 SJ1 SJ1 SJ1 SJ1 SJ1 SJD SJD SJD SJD SJD SJD 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 (0.13510) 0.68222 0.51446 0.29376 (0.54911) (0.04829) 0.55793 0.46297 0.11895 (0.76424) 0.81831 0.32542 0.56063 (0.26618) 0.56098 0.05884 0.62483 0.00000 0.31471 0.41926 0.23361 (0.56711) 0.31287 (0.34944) 0.73741 (0.37037) (0.16683) 0.25709 (0.17579) 0.19845 0.53552 (0.69315) (0.52325) (1.08201) 0.54921 0.29627 0.53408 (0.42488) (0.80235) (0.43937) (0.66329) 1.62471 (0.90079) (1.63413) 0.12313 0.35314 0.36511 (0.19913) (0.72055) (0.52024) 1.06311 0.00683 0.22143 (0.09764) (0.04546) 0.18678 0.62415 0.36291 0.48681 0.42688 0.06714 (0.31845) 0.43624 0.16687 0.40261 0.58545 0.80976 0.30873 0.17209 0.17563 0.34339 0.30506 0.14805 0.36093 0.10518 0.22369 0.12902 0.62400 0.24226 0.48443 0.11280 0.18082 0.45438 0.30526 0.12672 0.48916 0.01771 0.03948 0.08268 0.07489 0.07671 0.06343 0.09439 0.00083 (0.71896) (0.18988) 0.01833 0.08017 0.21098 0.03229 0.05971 0.03188 0.15365 (0.37833) 0.23923 (1.25531) (0.28152) 0.09758 0.00529 0.04847 0.20986 0.06426 0.08592 0.22951 0.13080 0.10067 0.13052 0.12215 0.14038 0.24807 0.24026 0.27340 0.43730 0.27169 0.15529 0.37883 (0.03665) 0.05261 (0.01818) 0.27512 0.00718 0.07156 (0.04051) 0.07254 (0.01286) (0.01118) (0.02349) (0.02251) 0.05532 (0.22707) 0.39558 (0.01708) 0.07547 (0.01920) (0.11795) 0.21271 0.08184 (0.23103) 0.22747 (0.00118) (0.08026) (0.00580) 0.01557 0.00109 0.00399 0.09390 1.43875 (0.39854) (0.24395) (0.02797) 0.00828 0.19205 (0.05903) (0.01140) (0.20654) 0.09867 (0.42545) 3.32923 0.18750 (0.36780) 0.07380 (0.02835) (0.20763) 0.07778 (0.08030) 0.00665 (0.07805) 0.05013 (0.04324) 0.00269 0.00568 0.00749 (0.06090) 0.07223 (0.01196) 0.18325 0.05817 (0.08961) 0.25847 5.31613 5.32440 5.32720 5.32977 5.31061 5.73190 5.71418 5.69145 5.64776 5.59952 5.51370 5.10491 5.11457 5.10628 5.15315 5.11254 5.05171 4.85141 4.82932 4.84512 4.91327 4.97879 4.94907 4.91414 4.70305 4.68570 4.65939 4.59231 4.56667 6.26314 6.25842 6.30789 6.39147 6.36845 6.30493 6.22415 6.15345 6.20797 6.16648 6.04579 5.38860 5.51184 5.54117 5.74664 5.77144 5.83113 5.84384 5.84405 5.82898 5.78566 5.68110 5.47957 5.37014 5.27924 5.18986 5.04646 5.02705 6.11265 6.05829 6.00624 6.00276 6.01468 6.02736 0.38375 0.43637 0.50338 0.54140 0.53722 0.49761 0.49242 0.50257 0.50179 0.48715 0.46858 0.22520 0.14303 0.14865 0.17250 0.33045 0.30283 0.23254 0.18866 0.27401 0.40662 0.51738 0.46438 0.42366 0.09334 0.05495 0.08798 0.06752 0.09422 0.76149 0.77469 0.79994 0.73572 0.63678 0.62342 0.73514 0.73560 0.73523 0.71135 0.61042 0.91783 0.69517 0.74340 0.64334 0.38517 0.77443 0.78128 0.77832 0.78207 0.75041 0.77259 0.57962 0.56949 0.48538 0.40914 0.28703 0.30803 0.22185 0.27838 0.35247 0.45090 0.49618 0.57244 1.02500 1.20805 0.71970 0.56557 0.79661 1.00380 1.29020 0.71730 0.55814 1.03030 2.18354 2.50000 1.66667 1.17105 0.99394 1.79508 1.83636 0.81481 0.92647 0.74603 0.40000 0.71930 1.02542 4.76119 6.85385 5.15385 5.36441 8.78641 7.26316 1.00000 0.80000 0.81818 0.87500 1.06087 2.56436 0.60976 0.44762 0.50847 0.38983 1.50000 6.50000 1.06452 0.42857 0.58730 1.99130 0.35079 0.28796 0.26804 0.29348 1.21990 2.78676 0.90110 0.96552 0.80000 1.06870 0.92105 0.85849 1.43836 1.13408 0.97902 0.80833 1.15044 1.96970 1760 1761 1762 1763 1764 1765 1766 1767 1768 1769 1770 1771 1772 1773 1774 1775 1776 1777 1778 1779 1780 1781 1782 1783 1784 1785 1786 1787 1788 1789 1790 1791 1792 1793 1794 1795 1796 1797 1798 1799 1800 1801 1802 1803 1804 1805 1806 1807 1808 1809 1810 1811 1812 1813 1814 1815 1816 1817 1818 1819 1820 1821 1822 350 350 350 350 350 350 351 351 351 351 351 351 352 352 352 352 353 353 353 353 353 353 354 354 354 355 355 355 355 355 355 356 356 356 357 357 357 357 357 357 358 358 358 358 358 358 359 359 359 359 359 360 360 360 360 360 360 361 361 361 361 361 361 SJE SJE SJE SJE SJE SJE SJS SJS SJS SJS SJS SJS SMA SMA SMA SMA SMC SMC SMC SMC SMC SMC SMT SMT SMT SPP SPP SPP SPP SPP SPP SQC SQC SQC SRA SRA SRA SRA SRA SRA SRB SRB SRB SRB SRB SRB SRC SRC SRC SRC SRC SSC SSC SSC SSC SSC SSC SSM SSM SSM SSM SSM SSM 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2014 2013 2012 2011 2010 2009 2014 2013 2012 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 0.11212 0.87208 0.31508 (0.44183) (0.71085) 0.99853 (0.14738) 0.32542 (0.47957) (0.46204) (0.39878) 1.34038 (0.35455) 0.56711 (0.42286) (0.35840) (0.25831) (0.07062) 0.48835 (0.32405) (0.37525) 0.87424 1.09192 0.69315 (0.51879) (0.22853) 0.35821 (0.90702) (0.36101) (0.02141) 1.33670 (0.05129) 0.08571 (0.41963) (0.86222) 0.62861 (0.71377) (1.17077) 0.53000 (0.26319) (0.71377) 0.71377 (0.53552) (0.71724) 0.16814 0.59912 0.32400 0.65314 0.54744 (0.89228) (0.45514) 0.23723 0.27781 0.15314 0.61854 (0.44603) 0.90175 (0.06395) 0.89875 (0.02151) (0.58067) (1.02022) 1.68984 0.22384 0.24353 0.40224 0.21156 0.12099 0.32797 0.05848 0.03631 (0.09705) (0.01666) 0.06172 0.30193 0.04657 0.11158 0.11534 0.08970 0.05480 0.06689 0.28691 0.21905 0.26018 0.35697 0.48914 0.67776 0.28050 0.07419 0.13200 0.05702 0.06978 0.10616 0.11687 (0.01352) (0.00323) 0.01254 0.00200 (0.99042) (0.52755) 0.00570 0.16849 0.00041 (0.13327) (0.56000) 0.00146 0.00262 0.02348 (0.03187) 0.19250 0.34088 0.44203 0.00864 0.03916 0.13355 0.15737 0.16222 0.25503 0.14575 0.35535 0.12558 0.41283 0.17936 0.10202 0.07348 1.40779 0.12203 (0.05000) 0.07315 (0.03475) 0.00016 0.05387 0.03226 0.19308 (0.07060) (0.10862) (0.01731) 0.24037 (0.01672) (0.06447) (0.01302) (0.05861) (0.01699) (0.10917) (0.01598) (0.15960) 0.11126 (0.00166) 0.15026 0.20652 0.23893 (0.01806) (0.00923) (0.04311) (0.03868) 0.07546 0.04935 (0.01056) (0.02231) 0.00623 0.53022 0.08667 (0.54592) (0.09348) 0.16796 0.02306 0.14102 (0.56250) (0.00390) (0.01723) 0.04099 (0.08369) 0.01510 0.08520 0.42095 (0.05309) (0.20853) 0.01435 0.01819 0.02482 0.02735 0.00153 0.14561 (0.04248) 0.22957 (0.00298) (0.10179) (0.18633) 0.96028 5.96293 5.95034 5.93368 5.92204 5.88871 5.90060 6.73399 6.74875 6.74141 6.70189 6.65005 6.47690 5.95679 5.93737 5.95107 5.92364 6.61311 6.48685 6.33047 6.37571 6.39175 6.19399 5.06165 4.96365 4.74480 5.86892 5.85644 5.81899 5.77025 5.65665 5.50453 6.11939 6.21161 6.22959 4.38947 4.40446 4.42625 4.54875 4.57257 4.55380 4.84718 4.87973 4.94232 4.95179 4.95374 4.82434 5.71687 5.72040 5.72734 5.81988 5.75643 5.73026 5.67033 5.62738 5.49911 5.41516 5.36716 5.23843 5.21828 5.16547 5.17879 5.27071 5.25749 0.68416 0.72043 0.71033 0.72338 0.70865 0.76798 0.67417 0.70951 0.71711 0.62685 0.51061 0.41153 0.79863 0.78779 0.79577 0.87294 0.86183 0.81340 0.72476 0.75781 0.77834 0.80055 0.59526 0.54324 0.31988 0.68990 0.68232 0.65798 0.60980 0.64726 0.56661 0.24287 0.18232 0.19638 0.46319 0.47518 0.32244 0.34255 0.37799 0.42746 0.00714 0.00559 0.00861 0.02814 0.03325 0.08387 0.38273 0.43841 0.53025 0.67660 0.58364 0.30330 0.35601 0.36614 0.27261 0.20112 0.25853 0.52195 0.49367 0.47107 0.47188 0.50862 0.62463 0.66534 0.74074 0.36744 0.29000 0.91795 3.78070 1.41011 1.12805 1.38854 1.20000 2.78281 4.46927 0.44248 0.39474 0.33628 0.59091 0.55729 0.64433 0.62500 0.38974 1.20000 2.90476 2.88462 1.66667 0.61905 0.42473 0.39459 0.37158 1.20321 2.38462 3.14159 8.79121 6.46281 6.44355 0.34848 0.47761 0.34444 0.59483 1.71552 1.03883 0.37805 0.32584 0.25490 0.31373 1.41176 1.12500 1.93182 1.20370 1.03623 0.52137 2.00000 2.13439 2.25490 1.81319 1.80645 1.83688 4.65812 0.83333 0.58553 0.43262 0.36552 1.20958 2.32258 1823 1824 1825 1826 1827 1828 1829 1830 1831 1832 1833 1834 1835 1836 1837 1838 1839 1840 1841 1842 1843 1844 1845 1846 1847 1848 1849 1850 1851 1852 1853 1854 1855 1856 1857 1858 1859 1860 1861 1862 1863 1864 1865 1866 1867 1868 1869 1870 1871 1872 1873 1874 1875 1876 1877 1878 1879 1880 1881 1882 1883 1884 1885 362 362 362 362 362 362 363 363 363 363 363 363 364 364 364 365 365 365 365 365 366 366 366 366 366 366 367 367 367 368 368 368 368 368 368 369 369 369 369 369 369 370 370 370 370 370 371 371 371 371 371 371 372 372 372 372 372 372 373 373 373 373 373 ST8 ST8 ST8 ST8 ST8 ST8 STC STC STC STC STC STC STT STT STT SVC SVC SVC SVC SVC SVI SVI SVI SVI SVI SVI SVT SVT SVT SZL SZL SZL SZL SZL SZL TAC TAC TAC TAC TAC TAC TAG TAG TAG TAG TAG TBC TBC TBC TBC TBC TBC TBX TBX TBX TBX TBX TBX TC6 TC6 TC6 TC6 TC6 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 0.24574 0.55962 0.39304 (0.12189) (0.41091) 0.76059 0.30037 0.60249 0.40547 (0.07696) (0.24512) 0.20875 0.22826 (0.16508) (0.17869) 0.14986 0.46403 (0.06454) (0.37525) (0.38689) (0.06304) 0.43649 0.63987 0.29399 0.05196 0.70657 (0.07197) (0.28768) 0.30167 (0.15837) 0.76648 (0.02151) 0.02151 (0.84419) 0.90007 (0.02573) 0.21854 0.31094 0.20373 (0.30791) 0.44144 0.01993 0.07669 0.32208 0.31471 (0.55373) 0.39923 0.47623 0.27444 (0.06372) (0.24994) 0.12260 (0.06124) (0.76937) 0.59700 (0.51083) 0.35667 0.73695 (0.08281) 0.52864 (0.31538) 0.33811 (0.26148) 0.27871 0.42455 0.63800 0.41248 0.36949 1.06126 0.28482 0.45285 0.68904 0.46594 0.49265 0.81489 0.03718 (0.48326) (0.49182) 0.12419 0.15695 0.16036 0.10963 0.11958 0.19376 0.30881 0.59733 0.69924 0.49388 0.57011 0.06500 0.00813 0.00324 0.12051 0.23565 0.26723 0.25207 0.14442 0.27739 0.07697 0.09971 0.13192 0.06389 0.16322 0.08055 0.01564 0.00533 0.17913 0.47758 0.16643 0.13534 0.23680 0.26461 0.14741 0.06250 0.22207 0.00792 0.00266 0.12875 0.21815 0.22554 0.55513 0.22013 0.51258 0.27730 0.90276 0.45566 0.03611 (0.00610) 0.17206 (0.14479) (0.12653) 0.29021 0.03691 (0.00651) 0.18582 (0.16356) (0.16871) 0.22284 0.60718 0.10478 (0.56236) 0.02551 (0.01410) 0.00080 (0.06644) (0.02441) (0.00582) (0.00620) 0.07620 0.23037 0.21263 0.26289 0.05417 0.00573 (0.05156) 0.01101 (0.03739) 0.02053 (0.08387) 0.03165 (0.55895) (0.00316) 0.00305 0.07980 (0.15817) 0.11141 0.04626 0.01070 (0.12447) (0.16950) 0.18803 0.01128 (0.01174) 0.03570 0.10750 0.06716 (0.13394) (0.05576) 0.00218 (0.06821) (0.23483) 0.06028 (0.04014) 0.17272 (0.08199) 0.13247 (0.36648) 0.31092 0.09068 5.58958 5.54895 5.49146 5.51295 5.54749 5.51228 5.58958 5.54895 5.49146 5.51295 5.54749 5.51228 4.89166 4.87887 5.01012 6.42137 6.44806 6.43370 6.43531 6.37242 5.82568 5.78595 5.74010 5.63848 5.46315 5.26010 5.10725 5.10459 5.11818 6.09147 6.05815 6.03576 5.99428 5.90311 5.89638 6.08258 6.08728 6.00081 6.01326 5.97505 5.81422 5.82473 5.72552 5.59042 5.55259 5.40188 5.99119 5.97234 5.95767 5.92902 5.92802 5.93637 4.77694 4.79307 4.72151 4.66812 4.56637 4.57616 6.10147 6.15210 6.28517 6.17197 6.09195 0.13661 0.16673 0.13098 0.15871 0.25291 0.23055 0.13661 0.16673 0.13098 0.15871 0.25291 0.23055 0.31170 0.30646 0.32140 0.63185 0.67301 0.66755 0.67095 0.62664 0.59446 0.60889 0.65162 0.63297 0.72482 0.67169 0.09834 0.12761 0.15862 0.62694 0.58839 0.52698 0.52336 0.38806 0.40412 0.63791 0.66510 0.62242 0.65838 0.60843 0.54679 0.59130 0.45619 0.37046 0.39264 0.28969 0.05794 0.03196 0.03901 0.04794 0.09797 0.09272 0.66849 0.68111 0.58938 0.53800 0.44384 0.52630 0.74360 0.77422 0.84625 0.81223 0.81659 0.87295 0.76279 0.62755 0.56784 1.19792 2.23529 0.87295 0.76279 0.62755 0.56784 1.19792 2.23529 0.70149 0.51515 0.48276 0.41131 0.40872 0.37673 0.48747 0.71023 1.51575 1.60714 1.39106 1.13333 3.38667 5.39286 0.57851 0.57759 1.17391 0.72332 0.69498 0.43262 0.45174 0.77323 2.90698 1.98701 1.95833 2.05025 1.15054 1.37436 1.56410 1.33987 2.77778 2.39130 2.66116 4.20000 1.82759 1.18881 0.86861 0.78740 1.25000 1.58537 0.77099 0.76336 0.66434 0.81690 3.63235 2.05882 0.59839 0.36437 0.52632 0.39535 1.11429 1886 1887 1888 1889 1890 1891 1892 1893 1894 1895 1896 1897 1898 1899 1900 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 373 374 374 374 374 374 375 375 375 375 375 375 376 376 376 377 377 377 377 377 377 378 378 378 378 378 378 379 379 379 379 379 379 380 380 380 380 381 381 381 381 381 381 382 382 382 382 382 382 383 383 383 383 384 384 384 384 384 385 385 385 385 385 TC6 TCL TCL TCL TCL TCL TCM TCM TCM TCM TCM TCM TCO TCO TCO TCR TCR TCR TCR TCR TCR TCS TCS TCS TCS TCS TCS TCT TCT TCT TCT TCT TCT TDC TDC TDC TDC TDH TDH TDH TDH TDH TDH TDN TDN TDN TDN TDN TDN TET TET TET TET TH1 TH1 TH1 TH1 TH1 THB THB THB THB THB 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 0.17351 0.21131 0.35388 0.29704 (0.32459) (0.36479) 0.19643 1.44209 (0.16579) (0.37729) 0.08961 0.90079 0.05771 0.32466 0.19611 (0.00000) 0.43078 (0.26826) (0.14571) 0.07020 0.42381 (0.19706) 0.13936 0.10848 0.12170 (0.28474) 0.47889 0.38837 0.41078 0.94218 0.33811 (0.57104) 0.78846 (0.16882) 0.47585 0.04801 (0.04801) 0.10475 0.43979 (0.20585) (0.48252) (0.78016) 0.93511 (0.06899) 0.13217 (0.20560) 0.50788 (0.30228) 0.42744 0.82532 (0.23180) (0.06669) (0.47804) (0.80174) 0.04038 0.46343 0.14042 (0.78204) 0.48435 0.66833 0.24295 (0.17185) (0.10956) 0.43414 0.20255 0.22726 0.24564 0.26245 0.17327 0.13295 0.41246 (0.05707) 0.21741 0.42680 0.31082 0.15290 0.21523 0.20590 0.00750 (0.31821) 0.01390 0.28924 0.24795 0.02539 0.02317 0.32178 0.30948 0.57553 0.44486 0.71223 0.09208 0.11884 0.34269 0.42929 0.15539 0.29533 0.11320 0.22656 0.26295 0.40203 0.07498 0.04950 0.06084 0.05093 0.13062 0.40804 0.16867 0.17804 0.17496 0.93544 0.46880 0.50875 0.19250 0.14121 0.15944 0.31805 0.00863 0.01610 0.03934 0.08770 0.10285 0.16201 0.28578 0.31163 0.27105 0.28538 (0.29712) 0.04302 0.04475 (0.11744) 0.01290 0.01779 0.03543 0.47982 (0.37413) (0.17281) 0.30053 0.29495 (0.00266) 0.04600 0.07365 0.21433 (0.33638) (0.32071) 0.05810 0.23133 (0.19678) (0.25675) 0.04411 (0.20010) (0.01587) 0.00365 0.27097 0.01327 (0.01473) 0.03656 0.15423 0.02115 0.04093 (0.02757) (0.02406) (0.15885) 0.25700 0.04309 (0.02525) (0.02167) (0.23405) (0.02956) 0.14332 0.01267 (0.03685) (0.38796) 0.30118 0.13701 (0.21758) 0.01446 (0.02922) (0.35355) 0.10240 (0.00683) (0.00865) (0.03686) (0.13712) (0.04139) 0.01553 0.04137 (0.01025) (0.04737) 0.12557 6.02973 5.95159 5.90044 5.90680 5.95581 5.78687 6.31389 6.29870 6.29354 6.31246 6.28191 6.23186 5.34883 5.38708 5.38555 6.21380 6.21563 6.21635 6.19851 6.04562 6.06818 6.25933 6.22290 6.15463 6.22924 6.09152 5.95543 5.34297 5.30337 5.24899 5.16340 5.04058 4.95437 6.79607 6.64328 6.54347 6.43200 6.38725 6.35405 6.34565 6.35519 6.36882 6.26327 6.01570 6.05226 6.12565 6.13261 5.99215 5.91889 6.01570 6.05226 6.12565 6.13261 6.07736 5.98802 6.01459 5.94376 5.89942 5.57263 5.53567 5.47907 5.48333 5.51245 0.81877 0.38198 0.37025 0.49377 0.48626 0.38685 0.60511 0.62688 0.67984 0.64537 0.64294 0.67235 0.17347 0.29957 0.32024 0.63004 0.63056 0.58545 0.55450 0.42702 0.49411 0.85206 0.83900 0.81908 0.85850 0.83221 0.81011 0.03515 0.05433 0.05080 0.10175 0.10092 0.10715 0.80648 0.71629 0.64327 0.53338 0.37913 0.35877 0.36142 0.37536 0.36311 0.30140 0.71096 0.73492 0.77442 0.79252 0.76704 0.77683 0.71096 0.73492 0.77442 0.79252 0.73782 0.67486 0.69184 0.63934 0.57351 0.36193 0.34156 0.29910 0.33916 0.41223 1.66443 1.21591 1.04603 0.77436 0.74775 1.73743 1.92771 1.36424 0.45313 0.56757 1.67857 1.68224 1.08333 1.02703 1.07477 0.47059 0.28676 0.28758 0.32911 0.62238 0.65414 0.56983 0.51955 0.70349 0.50625 1.46377 1.99123 4.48193 11.34228 6.43182 4.31373 7.55844 10.19048 0.87603 0.73600 0.69600 0.65079 0.53444 0.39481 0.35799 0.33728 0.96910 2.27891 0.54011 0.48128 0.62766 0.40909 1.42657 2.13793 0.54011 0.48128 0.62766 0.40909 0.66265 1.24701 1.10672 0.85714 1.26866 1.42584 0.88889 0.69730 0.58523 1.08982 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 385 386 386 386 387 387 387 387 387 387 388 388 388 388 389 389 389 389 389 390 390 390 390 390 390 391 391 391 391 391 392 392 392 392 392 393 393 393 393 393 394 394 394 394 394 394 395 395 395 395 396 396 396 396 396 396 397 397 397 397 397 398 398 THB THG THG THG THT THT THT THT THT THT TIG TIG TIG TIG TIX TIX TIX TIX TIX TJC TJC TJC TJC TJC TJC TKC TKC TKC TKC TKC TLG TLG TLG TLG TLG TLH TLH TLH TLH TLH TMC TMC TMC TMC TMC TMC TMP TMP TMP TMP TMS TMS TMS TMS TMS TMS TMX TMX TMX TMX TMX TNA TNA 2009 2014 2013 2012 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 0.56909 0.53203 0.49899 (0.09353) 0.23293 0.44731 (0.18659) 0.38441 (0.41583) 0.41583 0.07739 0.75234 0.13005 (1.16141) 0.08158 0.37834 0.13249 (0.04082) (0.28968) 0.58977 0.98083 (0.32277) (0.64004) (0.74626) 0.69315 0.42227 0.89948 (0.58315) (0.60825) (0.31268) 0.38578 0.62532 0.74358 (0.27902) (0.39087) (0.30617) 0.61904 0.15415 (0.30538) (1.13310) 0.11664 0.25722 0.11280 (0.51381) (0.36910) 0.75686 0.48502 0.38342 0.46814 (0.01482) 0.48502 0.36950 (0.04064) 0.07820 0.01446 0.43753 0.33451 0.46182 (0.17869) (0.13580) (0.88730) 0.06899 0.33647 0.28233 0.20048 0.26431 0.33229 0.24393 0.28141 0.13862 0.73314 0.40571 0.61011 0.18092 0.07276 0.02647 (0.02507) 0.14570 0.19146 0.19017 0.50730 0.20967 0.42823 0.14824 (0.33793) 0.00762 0.09310 0.09062 0.05610 0.10083 0.02558 0.10920 0.24459 0.16085 0.23773 0.42970 0.27674 0.15614 0.10868 0.33204 0.13207 0.05632 0.04218 0.18258 0.16333 0.28090 0.14384 0.11302 0.32428 0.21777 0.20879 0.31209 0.15676 0.18505 0.18823 0.13777 0.08650 0.09513 0.14156 0.16027 0.25065 0.25673 0.33413 0.11758 0.19135 0.24128 0.02617 0.04000 (0.10055) (0.02771) 0.06402 0.11436 (0.36054) 0.11823 0.00316 (0.38002) 0.14663 0.04951 0.10656 (0.08871) 0.01455 0.02489 (0.33827) 0.22718 0.02136 0.37264 0.61490 (0.35238) (0.18875) 0.04779 (0.16590) 0.01508 0.05500 (0.17505) (0.22518) 0.09175 0.03364 0.03345 0.06390 0.04593 0.02743 (0.07011) 0.21884 0.05564 (0.07467) (0.06013) 0.05629 (0.08760) 0.04045 (0.01964) (0.03910) 0.09672 0.07548 0.01336 0.15299 0.10706 0.05497 0.04474 0.05777 (0.00726) 0.00374 0.05494 0.00233 (0.05630) (0.12600) 0.04857 0.00144 0.01901 (0.02378) 5.54617 5.60821 5.55870 5.60108 5.86103 5.88765 5.84450 5.86639 5.84526 5.85459 5.70940 5.44705 5.51730 5.41476 6.00930 5.98409 6.00176 6.05982 6.07002 5.27716 5.27881 5.35756 5.39607 5.39572 5.40127 5.50298 5.54318 5.63861 5.55383 5.65140 6.04462 6.00397 5.98344 5.97767 5.87628 6.33498 6.29692 6.20395 6.17624 6.24884 5.48747 5.56292 5.59552 5.53091 5.57439 5.43258 6.20234 6.16339 6.16614 6.12167 6.00506 5.92247 5.87834 5.79477 5.77712 5.66203 5.23587 5.31407 5.33392 5.34973 5.29800 6.03343 5.84920 0.51510 0.59798 0.55956 0.60060 0.64529 0.67547 0.65103 0.66603 0.69270 0.73746 0.27661 0.19219 0.35550 0.19658 0.42756 0.41505 0.44174 0.50233 0.57765 0.44346 0.56526 0.65046 0.64187 0.62962 0.76016 0.59645 0.63394 0.70018 0.62353 0.70021 0.33931 0.37614 0.42679 0.49690 0.45756 0.48932 0.50536 0.50682 0.49900 0.54050 0.41319 0.51301 0.52803 0.58688 0.64687 0.63240 0.33093 0.33207 0.36501 0.38719 0.26279 0.24323 0.23786 0.25560 0.33239 0.26459 0.49669 0.60528 0.62405 0.64421 0.62581 0.74214 0.62970 1.22819 0.84663 0.43396 0.24528 0.82540 0.57609 0.58101 0.49444 1.31210 2.17518 0.67143 0.88235 0.46250 0.39241 0.87302 0.76543 0.78838 0.70325 2.14953 1.12727 0.48837 0.33735 0.30108 1.25000 2.85714 0.90909 0.29008 0.30597 0.29710 1.20290 1.94139 1.80851 0.89806 0.81564 2.05263 0.60544 0.57252 0.48571 0.47000 1.15596 0.79310 0.66667 0.72667 0.79646 2.33645 6.43750 1.88816 1.20863 0.86466 0.68103 1.59236 1.06391 0.99588 1.38462 1.77381 2.32394 0.93750 0.66176 0.46667 0.84211 1.46774 0.74713 0.73394 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 2057 2058 2059 2060 2061 2062 2063 2064 2065 2066 2067 2068 2069 2070 2071 2072 2073 2074 398 398 398 398 399 399 399 399 399 399 400 400 400 400 400 400 401 401 401 401 401 401 402 402 402 402 402 402 403 403 403 403 403 403 404 404 404 404 404 404 405 405 405 405 405 405 406 406 406 406 407 407 407 408 408 408 408 408 408 409 409 409 409 TNA TNA TNA TNA TNC TNC TNC TNC TNC TNC TNG TNG TNG TNG TNG TNG TPC TPC TPC TPC TPC TPC TPH TPH TPH TPH TPH TPH TPP TPP TPP TPP TPP TPP TRC TRC TRC TRC TRC TRC TS4 TS4 TS4 TS4 TS4 TS4 TSB TSB TSB TSB TSM TSM TSM TST TST TST TST TST TST TTC TTC TTC TTC 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 0.18901 (0.14935) 0.15608 0.72055 (0.16068) (0.04581) 0.33349 0.06454 0.09309 0.47489 0.83592 0.58977 0.01802 (0.28313) (0.01361) 0.80756 (0.18688) 0.20067 (0.01379) 0.30148 (0.25951) 0.72213 0.74263 0.38396 0.26663 (0.30830) (0.26706) 0.04801 (0.05624) 0.75769 0.40547 (0.07232) (0.20909) 0.63809 (0.34781) (0.18133) 0.30432 (0.27926) (0.13512) 1.01160 (0.27142) 0.52735 (0.24512) (0.28223) (0.72143) 1.71879 0.25131 0.35667 (0.41224) (0.85499) (0.32721) (0.19004) (1.33196) (0.23841) 0.66329 (0.63252) (0.77559) (0.66024) 0.95998 0.02817 0.66498 0.69315 (0.25951) 0.32020 0.28994 0.58622 0.73167 0.07102 0.13261 0.38052 0.41589 0.32866 0.30118 0.23986 0.11438 0.18136 0.16808 0.20818 0.25203 0.06273 0.15319 0.19301 0.32704 0.23429 0.86947 0.11232 0.12574 0.18833 0.00980 0.09703 0.15574 0.18662 0.41162 0.36408 0.31288 0.20772 0.28250 0.13985 0.19225 0.39487 0.44165 0.20324 0.31580 0.09418 0.15528 0.10104 0.12866 0.07041 0.37173 0.45614 0.01102 (0.77689) 0.00882 (0.60698) (0.30000) (0.13284) 0.10909 0.21029 (0.83828) (0.08453) 0.11665 0.28621 0.21448 0.44278 0.53667 0.12971 (0.01644) (0.21156) 0.23027 0.48217 (0.06781) (0.14000) (0.00938) 0.11644 0.14134 0.21569 0.17645 (0.06375) (0.04173) (0.04295) 0.09578 (0.02024) (0.06261) (0.04250) (0.04890) 0.02333 (0.18803) 1.67397 0.02667 (0.01851) 0.17500 (0.11694) (0.05141) (0.02839) (0.00633) 0.16890 0.02773 0.05686 0.05847 0.04346 (0.09062) (0.09901) (0.18906) 0.20901 0.08840 (0.09251) 0.00254 0.02617 (0.06958) (0.01620) 0.00377 0.21951 0.44843 1.18429 (0.79764) (0.08147) (0.24419) 0.20327 (0.22518) 0.00076 1.78824 (0.65469) (0.31029) 0.00706 0.08078 (0.01324) 0.17444 0.36852 0.77971 5.81842 5.83244 5.77361 5.66763 5.52193 5.54166 5.57963 5.53606 5.48908 5.42899 6.07842 5.98281 5.97833 5.91460 5.70761 5.54985 5.81298 5.81949 5.78793 5.99623 5.57346 5.56389 4.58757 4.59459 4.63214 4.67619 4.78398 4.77062 5.50093 5.39698 5.31796 5.29859 5.19018 5.10214 6.20065 6.28647 6.17148 6.16769 6.02323 5.89809 6.03149 5.99411 5.96175 5.84956 5.73979 5.56437 5.17115 5.20919 5.26166 5.40863 4.65275 4.73732 4.77993 5.25847 5.25885 5.32738 5.48764 5.71922 5.41435 5.19325 5.14016 5.12666 5.18512 0.62180 0.65703 0.63045 0.64016 0.09291 0.09150 0.13215 0.10220 0.11613 0.09424 0.78118 0.77991 0.77605 0.73879 0.70894 0.75010 0.52837 0.52058 0.47359 0.65087 0.10457 0.10949 0.39246 0.40831 0.43022 0.49221 0.60441 0.59326 0.75905 0.71823 0.72549 0.72350 0.67748 0.73728 0.08840 0.27388 0.11404 0.23395 0.27257 0.23336 0.73462 0.71081 0.73023 0.65676 0.55879 0.52886 0.56119 0.73103 0.76335 0.70250 0.46367 0.41827 0.36250 0.41687 0.42303 0.53071 0.59656 0.73002 0.57411 0.46429 0.44631 0.53586 0.65102 0.48875 0.68729 1.03285 0.98086 0.75159 0.85366 0.91228 0.75000 1.16197 1.13492 1.63866 1.13542 0.73196 0.67347 3.14706 6.25000 0.56944 0.63758 0.62500 0.41718 0.67722 0.85621 0.61538 0.57391 0.48760 0.43333 0.73950 0.88235 0.93750 1.02256 1.03704 0.50962 1.07447 2.40984 0.58078 0.88608 0.95045 0.88976 2.74131 2.82927 0.60674 0.53371 0.57792 0.54967 1.46358 3.65741 1.06250 1.00000 0.73438 0.66372 0.36585 0.23148 0.44275 0.21818 0.21101 0.20192 0.20930 0.63390 1.12174 0.85714 0.93750 0.50962 0.29213 2075 2076 2077 2078 2079 2080 2081 2082 2083 2084 2085 2086 2087 2088 2089 2090 2091 2092 2093 2094 2095 2096 2097 2098 2099 2100 2101 2102 2103 2104 2105 2106 2107 2108 2109 2110 2111 2112 2113 2114 2115 2116 2117 2118 2119 2120 2121 2122 2123 2124 2125 2126 2127 2128 2129 2130 2131 2132 2133 2134 2135 2136 2137 409 409 410 410 410 410 410 410 411 411 411 411 411 411 412 412 412 412 413 413 413 413 413 414 414 414 414 414 415 415 415 415 415 415 416 416 416 416 417 417 417 417 418 418 418 418 418 418 419 419 419 419 419 419 420 420 420 420 420 421 421 421 422 TTC TTC TTF TTF TTF TTF TTF TTF TTP TTP TTP TTP TTP TTP TV1 TV1 TV1 TV1 TV2 TV2 TV2 TV2 TV2 TV3 TV3 TV3 TV3 TV3 TV4 TV4 TV4 TV4 TV4 TV4 TVD TVD TVD TVD UDC UDC UDC UDC UIC UIC UIC UIC UIC UIC UNI UNI UNI UNI UNI UNI V12 V12 V12 V12 V12 V21 V21 V21 VAT 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2014 (0.73511) 0.23002 0.01852 0.64748 0.00000 (0.55962) (0.43231) 1.10526 (0.16455) 0.07517 (0.08204) 0.34404 0.47842 0.79386 0.08566 0.63780 0.28257 (0.02020) 0.80481 0.74966 0.17768 0.05716 (0.26913) 0.50325 0.56909 0.11778 (0.03681) (0.18633) 0.54857 0.06625 0.14732 (0.01575) (0.22314) 0.59784 0.23639 0.49248 0.11551 0.06318 (0.51879) 0.76726 (0.22826) (0.79953) 0.19416 0.54719 0.18976 (0.16476) (0.38414) 0.88239 0.08168 0.51794 0.13353 (0.58552) (0.69315) 1.16315 (0.11248) 0.53596 0.31845 (0.45426) (0.44183) 0.02532 (0.87973) 0.09478 0.44855 (0.31164) 0.00845 0.06929 0.00550 0.00316 0.00685 0.02473 0.03304 0.07614 0.09249 0.09339 0.21072 0.17042 0.37046 0.13602 0.22680 0.24490 0.34934 0.44791 0.50593 0.49222 0.57265 0.40506 0.23755 0.35956 0.44900 0.52807 0.49930 0.19962 0.04907 0.22063 0.21002 0.15950 0.21736 0.30267 0.38373 0.38337 0.62615 0.00536 0.00154 0.03796 0.02972 0.24114 0.40247 0.39358 0.31089 0.19207 0.46271 0.00691 0.01107 0.22265 (0.06209) 0.05753 0.22416 0.00691 0.01127 0.27275 (0.08673) 0.10332 0.01128 0.00128 0.03246 0.33642 (0.31836) (0.21845) 0.06641 0.00234 (0.00882) (0.03126) 0.01379 0.00446 (0.00966) (0.00888) (0.05599) (0.06425) 0.00293 0.07411 0.01616 0.04218 (0.11157) 0.08850 0.20885 0.09384 (0.04861) 0.04250 (0.03989) 0.03403 (0.03956) (0.09888) (0.07349) 0.07017 0.15369 (0.14134) 0.00729 0.01064 0.03995 0.07664 0.06817 0.04218 (0.20445) 0.28522 0.00464 (0.04615) (0.02816) (0.02792) 0.00829 0.07691 0.02701 0.02886 0.00060 0.02125 0.00032 (0.18375) 0.33416 (0.17715) (0.01252) 0.19969 0.00032 (0.18709) 0.40935 (0.24744) (0.02249) 0.00821 (0.02824) (0.01411) 0.23000 5.18367 5.24640 6.60342 6.54630 6.51822 6.52336 6.42335 6.33772 6.07135 6.02389 5.82535 5.81063 5.81651 5.73025 6.28041 6.26819 6.24651 6.09378 5.73532 5.54693 5.57405 5.49581 5.45047 5.35692 5.29558 5.27471 5.23805 5.24344 5.42589 5.42407 5.44435 5.37284 5.32484 5.17045 6.27686 6.25719 6.18440 6.17640 6.21968 6.25718 6.24317 6.23236 5.59929 5.62726 5.67830 5.75723 5.71627 5.66345 5.24809 5.25368 5.26547 5.23128 5.23963 5.08668 5.24809 5.25368 5.26547 5.23128 5.23963 5.53585 5.58776 5.65923 4.75743 0.66815 0.60347 0.68836 0.73065 0.75940 0.76164 0.69460 0.68111 0.57235 0.48466 0.20956 0.19345 0.23755 0.15678 0.82516 0.84311 0.84016 0.79588 0.79213 0.73941 0.77829 0.75145 0.74454 0.67520 0.65848 0.66667 0.65077 0.68084 0.34969 0.38730 0.51798 0.61905 0.66028 0.63613 0.76267 0.80719 0.78489 0.84270 0.75868 0.74025 0.72914 0.72179 0.54267 0.59433 0.67391 0.73524 0.72649 0.72007 0.19022 0.20512 0.44831 0.41616 0.34965 0.19793 0.19022 0.20512 0.44831 0.41616 0.34965 0.88967 0.90309 0.91328 0.72873 0.77647 0.89744 1.17978 0.92647 0.91228 1.01754 3.01724 5.68750 0.66667 0.79339 1.07955 0.80460 1.00901 1.39073 1.03200 1.07339 0.70755 0.55789 1.17647 0.72464 0.56684 0.46286 1.01235 0.93607 0.67500 0.45161 0.56983 0.87273 1.14286 0.78571 0.83696 0.96774 3.24000 4.78378 1.09346 1.25301 1.07595 1.75000 0.46957 0.36296 0.27737 0.27737 0.74890 0.59070 0.47938 0.41799 1.06180 1.35404 0.78218 0.69307 1.09722 0.55714 1.88750 4.95652 0.78218 0.69307 1.09722 0.55714 1.88750 0.70270 0.81081 1.12821 0.59124 2138 2139 2140 2141 2142 2143 2144 2145 2146 2147 2148 2149 2150 2151 2152 2153 2154 2155 2156 2157 2158 2159 2160 2161 2162 2163 2164 2165 2166 2167 2168 2169 2170 2171 2172 2173 2174 2175 2176 2177 2178 2179 2180 2181 2182 2183 2184 2185 2186 2187 2188 2189 2190 2191 2192 2193 2194 2195 2196 2197 2198 2199 2200 422 422 422 423 423 423 423 423 424 424 424 424 424 424 425 425 425 425 425 426 426 426 426 426 426 427 427 427 427 427 427 428 428 428 428 428 428 429 429 429 429 429 430 430 430 430 430 431 431 431 431 432 432 432 432 432 432 433 433 433 433 434 434 VAT VAT VAT VBC VBC VBC VBC VBC VBH VBH VBH VBH VBH VBH VC1 VC1 VC1 VC1 VC1 VC2 VC2 VC2 VC2 VC2 VC2 VC3 VC3 VC3 VC3 VC3 VC3 VC5 VC5 VC5 VC5 VC5 VC5 VC7 VC7 VC7 VC7 VC7 VC9 VC9 VC9 VC9 VC9 VCF VCF VCF VCF VCG VCG VCG VCG VCG VCG VCM VCM VCM VCM VCR VCR 2013 2012 2011 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 0.50456 (0.06062) (0.89248) 0.19045 0.38299 0.74040 (0.52365) 0.23596 0.17535 (0.34241) 0.03615 0.28973 0.23967 0.13353 (0.09038) 0.50263 (0.06899) (0.73053) (0.23228) 0.08004 0.80526 (0.50743) (0.64614) (0.31797) 0.84860 0.15082 (0.49677) (0.50704) (0.34496) 1.44642 (0.64500) (0.42050) 0.31287 (0.07847) (0.37351) (0.55403) 0.77071 0.63325 (0.66962) (0.48916) (0.53960) 1.11578 0.08811 0.30538 0.15415 (0.31845) (0.86020) 0.37868 (0.35945) 0.55043 0.95973 (0.22979) 0.38255 (0.06575) (0.57763) (0.53003) 1.18317 0.35482 0.13884 0.33860 (0.17733) (0.07232) 0.76547 0.17625 0.01824 0.01783 0.25007 0.38046 0.73570 0.32554 0.34594 (0.14092) 0.00183 0.04945 0.10434 0.13542 0.09143 0.09790 0.26378 0.38686 0.35835 0.28898 0.10477 0.16898 0.19276 0.11187 0.13598 0.29459 0.17171 0.05571 0.03869 0.09982 0.38391 0.17477 (0.51448) 0.07204 0.28170 0.32870 0.19425 0.61097 0.12419 0.07524 0.07978 0.12323 0.20394 0.09184 0.16893 0.29708 0.20076 0.14303 0.10590 0.04756 0.09445 0.17457 0.04583 0.11019 0.02182 0.00464 0.01583 0.00135 0.11444 0.04191 0.42806 0.39525 0.01395 (0.49900) 0.15688 (0.02529) (0.33301) (0.00934) 0.02959 0.18613 0.05231 (0.11686) (0.14350) (0.04586) (0.02865) (0.00221) 0.05542 0.03226 (0.06167) (0.15071) (0.35714) (0.00619) 0.06804 0.02924 (0.15119) (0.02071) (0.07501) 0.00989 0.03776 0.08016 (0.00854) (0.10224) 0.00944 0.05080 0.00350 (0.56716) (0.23265) (0.19585) (0.00935) (0.08843) 0.12629 (0.02279) (0.05488) (0.13161) 0.05641 0.06035 (0.03263) (0.08571) 0.02104 (0.13732) 0.01429 0.03777 (0.00691) 0.02759 0.04099 (0.02934) 0.08689 0.01355 (0.02224) 0.01541 (0.09425) 0.07796 (0.26319) (0.04388) (0.53663) 0.24605 0.08050 4.51167 4.35536 4.50646 5.41517 5.48122 5.38563 5.27749 5.11435 4.45885 4.54725 4.56134 4.56299 4.63897 4.63073 5.79850 5.88390 5.88430 5.89630 5.89346 6.20713 6.17272 6.14178 6.13008 6.07463 5.85307 6.11316 6.07364 6.12585 6.16307 6.11529 6.10542 5.80907 5.81577 5.84014 5.86352 5.79205 5.71686 5.68251 5.70055 5.74703 5.72855 5.60976 6.19804 6.21104 6.19378 6.16533 6.17485 6.39667 6.20773 6.05430 5.91279 7.35835 7.36084 7.45358 7.47893 7.50088 7.43519 5.18030 5.12225 5.28838 5.34519 5.94465 5.93934 0.54956 0.38262 0.60149 0.66539 0.72782 0.71179 0.70184 0.62724 0.08198 0.10940 0.07869 0.05534 0.21030 0.23496 0.61466 0.67003 0.66752 0.68994 0.73197 0.82809 0.81629 0.79657 0.83120 0.80378 0.70555 0.83609 0.82731 0.84622 0.84723 0.84250 0.84927 0.89325 0.86121 0.85238 0.85495 0.83814 0.81863 0.77357 0.79102 0.78510 0.75918 0.77530 0.88133 0.87988 0.86883 0.87359 0.90106 0.40630 0.29729 0.16037 0.11354 0.68134 0.68961 0.75755 0.81976 0.82588 0.83686 0.63586 0.53941 0.65593 0.65086 0.65508 0.65316 0.26357 0.43548 0.29204 1.36552 1.20000 0.72961 0.78191 2.06790 1.31868 1.11111 0.77586 1.47059 1.59664 1.29204 0.48930 0.46921 0.49128 0.35455 1.48410 0.64502 0.44298 0.39574 0.74211 2.21649 3.00000 0.60448 0.40698 0.40541 0.73571 1.81467 2.59259 0.31884 0.35165 0.27451 0.25000 0.93035 1.31868 0.36879 0.32593 0.34839 1.20482 2.82203 0.45000 0.41317 0.32000 0.36076 1.38583 3.10592 3.18501 4.46927 3.33333 0.76970 0.62733 0.54487 0.72358 1.97600 7.88060 0.86413 0.55665 0.47982 0.55426 0.38372 0.29070 2201 2202 2203 2204 2205 2206 2207 2208 2209 2210 2211 2212 2213 2214 2215 2216 2217 2218 2219 2220 2221 2222 2223 2224 2225 2226 2227 2228 2229 2230 2231 2232 2233 2234 2235 2236 2237 2238 2239 2240 2241 2242 2243 2244 2245 2246 2247 2248 2249 2250 2251 2252 2253 2254 2255 2256 2257 2258 2259 2260 2261 2262 2263 434 434 435 435 435 435 435 435 436 436 436 436 436 436 437 437 437 438 438 438 438 439 439 439 439 439 439 440 440 440 440 440 441 441 441 441 441 441 442 442 442 442 442 442 443 443 443 443 443 443 444 444 444 444 444 444 445 445 445 445 445 445 446 VCR VCR VDL VDL VDL VDL VDL VDL VE1 VE1 VE1 VE1 VE1 VE1 VE2 VE2 VE2 VE3 VE3 VE3 VE3 VE9 VE9 VE9 VE9 VE9 VE9 VFG VFG VFG VFG VFG VFR VFR VFR VFR VFR VFR VGP VGP VGP VGP VGP VGP VGS VGS VGS VGS VGS VGS VHC VHC VHC VHC VHC VHC VHG VHG VHG VHG VHG VHG VIC 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 (1.06471) (0.42819) 0.48312 0.36291 0.36179 0.03922 0.32850 0.46262 0.25131 0.84730 (0.56640) (0.83173) (0.57463) 1.08545 0.32622 0.66498 (0.67916) 0.26966 0.64663 0.38299 (0.36000) 0.77449 0.52219 (0.48770) (0.56212) 0.71335 0.33647 0.14420 0.15305 0.16705 (0.18232) 0.03861 0.49940 0.43429 (0.54192) (0.39864) 0.33922 0.34033 (0.00477) 0.69315 0.05884 0.04124 (0.04124) 0.31845 (0.33898) 0.55339 (0.10318) (0.41198) (0.99853) 1.55814 0.72358 0.36960 (0.29376) 0.49082 (0.34772) 0.74334 0.00881 1.43155 (0.20067) (0.67788) (0.14310) 0.70657 (0.00799) (0.19983) 0.05191 0.13528 0.18688 0.25237 0.23684 0.32002 0.34471 0.31367 0.11857 (0.93973) 0.00318 0.04252 0.57196 0.20014 0.44972 0.02437 0.29655 0.39568 0.49000 0.29488 0.14307 0.27446 0.10286 0.01459 0.53812 0.18306 0.18926 0.14567 0.23746 0.05127 0.20932 (0.00091) 0.11912 0.05776 0.37870 0.13442 0.11851 0.07819 0.22657 0.24444 0.29768 0.33434 0.39428 0.07188 0.07370 0.06529 0.00234 0.03804 0.33384 0.27208 0.13942 0.13804 0.42133 0.16957 0.30751 0.08376 0.20085 (0.07303) (0.03138) 0.01316 0.00357 0.06102 (0.27948) (0.13856) 0.00527 0.01113 0.02464 0.00643 0.10298 0.07497 0.26286 1.77429 (0.94703) (0.07235) (0.15066) 1.28475 (0.03114) 0.40167 0.01089 0.08929 0.06159 0.06733 (0.00163) (0.01975) 0.10694 0.07726 (0.24909) 0.40737 0.12877 0.06426 (0.05525) 0.17594 (0.15013) (0.01861) (0.07807) 0.01982 (0.50643) 0.28295 0.05010 (0.16284) (0.03510) (0.00390) (0.04121) (0.05074) 0.04760 0.05218 0.02950 0.00130 0.06176 (0.10091) (0.03224) 0.24436 0.17574 (0.04575) (0.11987) 0.18125 0.02334 0.18013 0.03577 0.29011 (0.01121) (0.04657) 0.01140 0.03497 (0.05867) 5.94622 5.91040 5.25930 5.15039 5.14463 5.09466 5.07635 4.97269 4.56419 4.56687 4.68046 4.78003 4.76415 4.78676 4.61368 4.79627 4.56303 4.48642 4.53767 4.37354 4.38048 5.69277 5.25678 5.16877 5.08117 5.22022 5.04805 6.11048 6.06156 6.06420 6.03801 5.85429 5.81536 5.82397 5.84707 5.88646 5.78302 5.70302 5.31075 5.47637 5.31929 5.38459 5.31722 5.23366 6.15396 6.03179 6.10449 6.05449 6.04223 6.05269 6.65244 6.40647 6.48764 6.38159 6.26057 6.18077 6.03018 5.75047 5.69807 5.72745 5.73229 5.72205 7.95658 0.61877 0.52603 0.27592 0.20938 0.31512 0.31759 0.36469 0.32558 0.29242 0.42145 0.57013 0.48560 0.46176 0.52045 0.39160 0.59176 0.39153 0.40138 0.50003 0.28963 0.31697 0.70400 0.54452 0.46085 0.37493 0.35445 0.60673 0.52460 0.50527 0.51699 0.53692 0.39924 0.54747 0.54854 0.58614 0.63273 0.63429 0.58351 0.22175 0.46390 0.25369 0.35587 0.21836 0.15980 0.65051 0.54715 0.62204 0.58686 0.55184 0.55645 0.57997 0.38960 0.54286 0.45722 0.45935 0.55358 0.11832 0.17627 0.28079 0.26011 0.16020 0.17156 0.69846 0.29167 0.50459 2.11475 2.45192 2.22472 2.79747 7.80000 6.05085 0.45977 0.49296 0.37681 0.24038 1.31429 1.27551 0.89655 0.37288 0.93204 0.75540 0.64122 0.46457 0.37097 0.90323 0.70476 0.52475 0.80208 1.94891 3.05769 1.29683 1.33127 1.25000 1.39860 2.67490 0.90863 0.29851 0.31443 0.32275 1.60135 1.02963 0.80808 0.90955 0.47150 0.41237 0.45771 0.53073 0.55224 0.43511 0.36434 0.30952 0.96992 2.07576 1.85784 1.39881 1.63816 2.01418 2.75701 7.71429 1.87302 2.29032 1.41667 1.50000 5.36667 4.34483 2.53723 2264 2265 2266 2267 2268 2269 2270 2271 2272 2273 2274 2275 2276 2277 2278 2279 2280 2281 2282 2283 2284 2285 2286 2287 2288 2289 2290 2291 2292 2293 2294 2295 2296 2297 2298 2299 2300 2301 2302 2303 2304 2305 2306 2307 2308 2309 2310 2311 2312 2313 2314 2315 2316 2317 2318 2319 2320 2321 2322 2323 2324 2325 2326 446 446 446 446 446 447 447 447 447 447 447 448 448 448 449 449 449 449 449 449 450 450 450 450 450 450 451 451 451 451 452 452 452 452 453 453 453 453 454 454 454 454 454 454 455 455 455 455 456 456 456 456 456 456 457 457 457 457 457 457 458 458 458 VIC VIC VIC VIC VIC VID VID VID VID VID VID VIE VIE VIE VIP VIP VIP VIP VIP VIP VIS VIS VIS VIS VIS VIS VKC VKC VKC VKC VLA VLA VLA VLA VLF VLF VLF VLF VMC VMC VMC VMC VMC VMC VMD VMD VMD VMD VNA VNA VNA VNA VNA VNA VNC VNC VNC VNC VNC VNC VNE VNE VNE 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 0.14842 (0.01527) (0.29673) 0.95416 1.27046 (0.29849) 0.38946 (0.00000) (0.71668) (0.21848) 0.32902 0.05129 (0.33271) (0.82550) (0.00823) 0.72648 0.41398 (0.52609) (0.67016) 0.74894 (0.28117) 0.08168 (0.26889) (0.57689) (0.89132) 1.70568 (0.05557) 0.59049 0.21706 (1.12847) 0.01835 0.35140 0.36044 0.01905 (0.36464) (0.35806) 0.00976 (0.32379) (0.10252) 0.29627 (0.08586) (0.74555) (0.21288) 1.01708 0.27743 0.35570 (0.19358) (0.22154) 0.17327 (0.58395) (0.50310) (0.40547) 0.26469 0.32935 0.43790 0.11641 (0.03637) (0.13353) 0.67253 0.58779 0.29214 0.03637 0.13884 0.03512 0.01285 0.09733 0.13810 0.05177 0.21048 (0.22667) (0.03512) 0.05551 0.14942 0.03263 (0.48868) 0.00298 0.27705 0.37146 0.21797 0.12697 0.09324 0.13195 0.04461 (0.06011) (0.03683) 0.02524 0.05233 0.47214 0.11824 0.05805 0.24485 0.07500 0.17019 0.25066 0.47472 0.56596 (0.73889) (0.15524) 0.05833 0.20524 0.09613 0.06527 0.06796 0.06890 0.09206 0.27418 0.24401 0.24748 0.13496 0.22123 0.02135 (1.86034) (0.27212) 0.18802 0.15729 0.08909 0.16681 0.16165 0.28093 0.25393 0.33641 0.48720 0.19107 0.05054 0.03704 0.10317 0.01783 (0.02463) 0.05856 0.12073 (0.09081) 0.43714 (0.15476) (0.10419) (0.05201) 0.02106 0.71421 (0.49547) 0.12992 0.09741 0.22737 0.00310 (0.05527) 0.03084 (0.05877) 0.10000 (0.01191) (0.08177) (0.10237) (0.03343) 0.19733 0.08608 (0.13902) 0.01303 (0.06510) (0.00620) (0.08039) (0.08057) 0.13038 (0.51681) (0.21301) (0.22538) 0.00216 0.04760 (0.00879) (0.07726) (0.04499) (0.00710) 0.02500 0.07061 0.08369 (0.14114) 0.04576 1.47946 (1.37241) (0.58308) (0.04791) 0.08891 (0.32192) 0.06248 (0.08841) 0.01759 (0.13054) 0.08773 0.15322 0.15333 0.01482 (0.02907) 7.87951 7.74683 7.55038 7.41742 7.15574 5.59439 5.64946 5.86393 5.90868 5.89425 5.74194 4.51483 4.72280 4.95464 6.25557 6.25358 6.29155 6.33059 6.33532 6.34903 6.35588 6.40973 6.44927 6.12006 6.21955 6.17537 5.73395 5.69153 5.65736 5.65717 4.21906 4.23737 4.20096 4.15439 5.54782 5.93526 5.99451 5.76583 6.02099 5.91826 5.97882 6.03672 6.03447 6.02006 6.76454 6.70739 6.65259 6.60599 6.07901 6.08092 6.11761 6.14364 6.07167 6.03067 5.39001 5.34446 5.33638 5.30906 5.27193 5.20611 6.20876 6.29652 6.25775 0.75431 0.80522 0.76763 0.63462 0.74599 0.27514 0.37955 0.65186 0.65482 0.62847 0.49771 0.59201 0.73133 0.81839 0.42235 0.44057 0.54969 0.59635 0.60205 0.63131 0.71187 0.75418 0.76612 0.60286 0.64931 0.70922 0.69974 0.67479 0.63604 0.64140 0.08792 0.14589 0.12875 0.12468 0.78603 0.83388 0.82512 0.70043 0.79353 0.75011 0.78324 0.80078 0.80479 0.83236 0.96739 0.96549 0.96127 0.95747 0.82160 0.82370 0.75980 0.75244 0.70234 0.71037 0.29765 0.26255 0.25440 0.24609 0.13756 0.11979 0.50026 0.62818 0.60531 5.46875 10.81081 17.45614 15.00000 67.14286 0.36607 0.37037 0.27000 0.36364 0.91228 1.18519 0.31395 0.35165 0.40952 0.79755 0.68790 0.44928 0.31111 0.78519 2.05512 0.63910 0.88281 0.61940 1.07477 2.67797 9.37500 0.58400 0.52846 0.46457 0.24000 0.95000 0.80292 0.68750 0.58621 0.95238 0.48333 0.70833 0.90411 0.74074 0.65217 0.86957 0.69124 2.58294 3.81176 0.86222 0.59135 0.69903 1.02941 0.33645 0.30189 0.17834 0.21512 0.85795 1.13548 1.09756 0.71613 0.53247 0.43151 0.64935 0.76296 0.76154 0.56780 0.55652 2327 2328 2329 2330 2331 2332 2333 2334 2335 2336 2337 2338 2339 2340 2341 2342 2343 2344 2345 2346 2347 2348 2349 2350 2351 2352 2353 2354 2355 2356 2357 2358 2359 2360 2361 2362 2363 2364 2365 2366 2367 2368 2369 2370 2371 2372 2373 2374 2375 2376 2377 2378 2379 2380 2381 2382 2383 2384 2385 2386 2387 2388 2389 458 458 458 459 459 459 459 460 460 460 460 460 461 461 461 461 462 462 462 462 462 463 463 463 463 463 463 464 464 464 464 464 464 465 465 465 465 465 466 466 466 466 467 467 467 467 467 468 468 468 468 468 468 469 469 469 469 470 470 470 470 470 470 VNE VNE VNE VNF VNF VNF VNF VNG VNG VNG VNG VNG VNH VNH VNH VNH VNL VNL VNL VNL VNL VNM VNM VNM VNM VNM VNM VNS VNS VNS VNS VNS VNS VNT VNT VNT VNT VNT VOS VOS VOS VOS VPH VPH VPH VPH VPH VPK VPK VPK VPK VPK VPK VRC VRC VRC VRC VSH VSH VSH VSH VSH VSH 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2010 2014 2013 2012 2011 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2014 2013 2012 2011 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 (0.27370) (0.21466) 0.83975 0.35393 0.91458 (0.80998) (0.12494) 0.32158 0.45857 0.00000 (1.09253) 0.33769 (1.11436) 0.90079 (0.32542) (0.47692) 0.40134 0.58779 0.03390 0.07146 (0.14885) (0.07235) 0.22806 0.67684 0.41903 0.12653 0.80629 0.09560 0.67710 0.39281 0.20909 (0.30783) 1.23581 0.53552 0.63252 0.49784 (0.17693) (0.06538) 0.14165 0.13976 0.05129 (0.58192) 0.18232 0.81451 (0.22957) (0.95156) (1.24567) (0.39697) 0.19123 1.19848 0.37844 (0.24686) 0.11583 (0.17435) 0.38566 (0.31667) (0.68598) (0.16590) 0.42152 0.12387 0.22040 (0.28425) (0.22108) 0.05028 0.04281 0.37168 0.25038 0.51137 0.04890 0.17419 0.00356 0.00636 0.01582 0.01396 0.04291 (0.84797) 0.28423 (0.33361) 0.03948 0.34414 0.32744 0.33494 0.36963 0.27957 0.06545 0.08948 0.15680 0.17679 0.16813 0.24760 0.17741 0.26634 0.25229 0.27352 0.26874 0.64238 0.17393 0.31078 0.51385 0.34900 0.29135 0.11130 (0.35075) (0.06605) 0.00441 0.01386 0.06710 0.05974 0.01253 0.00996 0.10020 0.24285 0.83425 0.64720 0.21688 0.21667 0.00720 0.00922 0.00143 0.09504 0.11312 0.09476 0.12714 0.22288 0.15155 0.14817 (0.00277) (0.11769) 0.36071 0.04548 0.40145 (0.14848) (0.12755) (0.00046) (0.00945) (0.02582) (0.01665) 0.00504 (0.96344) 0.74615 (0.39722) 0.00534 0.16222 0.00367 (0.00920) 0.04519 (0.00146) (0.00578) 0.00979 0.04053 0.02864 0.05757 0.11744 0.04208 0.09601 0.03038 (0.09209) 0.08207 0.35229 0.00883 (0.00156) 0.09731 0.03796 (0.01470) 0.41630 (0.28800) (0.07395) (0.12275) (0.01586) (0.00806) 0.02728 (0.02208) (0.07148) (0.10038) (0.00880) 0.39096 0.36960 0.02391 0.81133 0.00093 0.00725 (0.18729) (0.26942) 0.05096 (0.01757) (0.05165) 0.02151 (0.03328) (0.00342) 6.28376 6.26000 6.29278 5.70031 5.57305 5.53035 5.39768 5.28789 5.27385 5.30475 5.31212 5.28010 4.91990 5.14580 5.20357 5.26261 5.48859 5.34012 5.26146 5.22447 5.18818 7.41112 7.35937 7.29442 7.19264 7.03234 6.92850 6.38659 6.30458 6.25094 6.25235 6.24594 6.11714 5.43758 5.42237 5.42023 5.40527 5.32721 6.70683 6.72770 6.70523 6.72165 6.23371 6.25319 6.25306 6.22984 6.17932 5.37211 5.33590 5.27179 5.19248 5.19163 5.17538 5.53529 5.51911 5.61356 5.63331 6.56105 6.56407 6.52923 6.52449 6.48128 6.41178 0.63465 0.60649 0.75933 0.61520 0.52054 0.57201 0.42006 0.28103 0.25409 0.30225 0.31797 0.24788 0.53230 0.41076 0.53991 0.54520 0.43417 0.29270 0.26792 0.23400 0.17955 0.23166 0.23200 0.21346 0.19929 0.26071 0.23475 0.46530 0.42560 0.47237 0.51693 0.53004 0.46285 0.56656 0.57852 0.62047 0.64596 0.58992 0.74334 0.76890 0.72071 0.72462 0.71535 0.69500 0.70229 0.69157 0.65578 0.28342 0.24060 0.26727 0.35158 0.51681 0.57256 0.47460 0.46204 0.56742 0.55140 0.18600 0.28771 0.27553 0.29918 0.19771 0.12339 0.26549 0.93913 2.23438 1.22319 0.58125 0.58301 0.83784 1.30841 0.44444 0.50926 0.85185 1.37273 0.72917 0.51456 0.50000 0.31731 1.26289 0.73256 0.61745 0.51748 0.65957 4.82323 7.67045 5.67742 6.92000 10.75000 11.53846 1.94348 2.51220 1.51807 1.38562 2.07534 3.58065 3.45324 2.07634 1.46154 1.10476 2.07843 0.65263 0.50562 0.22330 0.39048 0.65217 0.46961 0.25568 0.24277 1.25434 0.90995 1.61650 1.52047 0.51587 0.95745 1.05000 0.52756 0.43200 0.42400 0.63971 0.92466 1.14729 0.85124 0.71552 1.03333 1.49107 2390 2391 2392 2393 2394 2395 2396 2397 2398 2399 2400 2401 2402 2403 2404 2405 2406 2407 2408 2409 2410 2411 2412 2413 2414 2415 2416 2417 2418 2419 2420 2421 2422 2423 2424 2425 2426 2427 2428 2429 2430 471 471 471 471 472 472 472 472 472 472 473 473 473 473 473 473 474 474 474 474 475 475 475 475 475 476 476 476 476 476 476 477 477 477 477 477 477 478 478 478 478 VSI VSI VSI VSI VTB VTB VTB VTB VTB VTB VTC VTC VTC VTC VTC VTC VTF VTF VTF VTF VTL VTL VTL VTL VTL VTO VTO VTO VTO VTO VTO VTV VTV VTV VTV VTV VTV WCS WCS WCS WCS 2014 2013 2012 2011 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2014 2013 2012 2011 2010 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 0.30167 0.10380 0.09844 (0.09844) 0.07210 0.42433 0.08961 (0.03077) (0.24116) 0.38777 0.03572 0.78846 (0.27763) (0.49248) (0.56489) 0.24981 0.65326 0.13753 0.14458 0.70058 0.08756 (0.36319) 0.05609 0.94309 (0.45758) (0.05196) 0.63178 0.10008 (0.27444) (0.56531) 0.47000 0.44747 0.85392 0.04763 (0.27541) (1.25276) 1.37055 0.50418 0.52864 0.41449 0.12290 0.15070 0.04000 0.11000 0.36953 0.15346 0.18243 0.15969 0.22455 0.26021 0.43477 0.18255 0.00160 (0.21939) (0.30815) 0.01832 0.11623 0.20598 0.21635 0.28469 0.62369 (0.06902) 0.00345 (0.04269) 0.09911 0.09197 0.08316 0.13405 0.16237 0.16520 0.12091 0.07813 0.15577 0.24635 0.32032 0.32111 0.11058 0.22790 0.28253 0.24245 0.33878 0.28469 0.11465 (0.05969) (0.29776) 0.14141 0.03411 0.03643 (0.07188) (0.10664) (0.03481) 0.05188 0.18182 0.29120 0.28485 (0.34037) (0.07222) 0.00989 0.01743 (0.03002) (0.02484) 0.43200 (0.07399) 0.04382 (0.08129) (0.04622) (0.04346) 0.01190 (0.01286) (0.05500) (0.04760) 0.07208 (0.00396) 0.05089 (0.05907) (0.10261) (0.06593) 0.05270 (0.09652) 0.13963 0.01863 0.08701 0.01346 5.87417 5.89494 5.88054 5.90981 5.43646 5.42896 5.42420 5.44498 5.46778 5.50070 5.13554 4.93631 4.92867 4.97210 4.97857 5.08054 6.20976 6.20359 6.10683 5.93548 5.06134 5.08596 5.08596 4.96519 5.02288 6.32404 6.34982 6.41319 6.45594 6.48666 6.51611 6.08249 5.98273 6.00862 5.90773 5.79480 5.71159 5.19984 5.03866 5.01201 4.93174 0.76531 0.78994 0.77654 0.77481 0.22436 0.22796 0.21413 0.21722 0.23741 0.33090 0.48202 0.24088 0.24415 0.30756 0.23648 0.40715 0.38354 0.42958 0.51809 0.48037 0.79531 0.76303 0.76303 0.63760 0.68058 0.50263 0.52985 0.59870 0.63540 0.66378 0.76079 0.66804 0.59630 0.62354 0.56276 0.45694 0.72002 0.23553 0.21850 0.29586 0.28164 0.79699 0.38400 0.59690 0.31655 0.65128 0.61579 0.39063 0.32500 0.68293 0.83938 0.32051 0.19310 0.19149 0.17483 0.47500 0.89683 1.24268 0.75688 1.53741 1.73832 2.14943 1.40187 2.89720 3.06452 3.18400 0.64122 0.47727 0.35385 0.33077 0.68992 1.32653 1.34503 0.64458 0.48780 0.36424 1.00690 4.27419 3.01033 1.90058 1.47586 1.38211 ... TẠO TRƯỜNG ĐẠI HỌC KINH TẾ THÀNH PHỐ HỒ CHÍ MINH - - TRẦN MINH HIẾU MỐI QUAN HỆ GIỮA THƠNG TIN KẾ TỐN TRÊN BÁO CÁO TÀI CHÍNH VÀ TỶ SUẤT SINH LỜI CỦA CỔ PHIẾU CÁC CÔNG TY NIÊM YẾT TRÊN THỊ TRƯỜNG... biến tỷ 22 suất sinh lời cách kiểm định mối quan hệ lợi nhuận kế toán hành chia cho giá cổ phiếu đầu kỳ tỷ suất sinh lời cổ phiếu Easton Harris tìm hiểu mối quan hệ tỷ suất sinh lời cổ phiếu. .. dựa thu nhập, tỷ suất thu nhập (