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1 ! " #$% #$

2 ! " #$%! "# $ % &'(#) *'#! +, -.&/0,, 1# %, #$

3 É expressamente proibida a comercialização deste documento, tanto na forma impressa como eletrônica. Sua reprodução total ou parcial é permitida exclusivamente para fins acadêmicos e científicos, desde que na reprodução figure a identificação do autor, título, instituição e ano da dissertação. S618p Siqueira, Maria Bruna da Silva. A percepção dos contadores da cidade Monteiro-PB sobre a NBC TG 1000 (R1) [manuscrito] : contabilidade para pequenas e médias empresas e seus potenciais reflexos no processo de gestão no ano de 2017 / Maria Bruna da Silva Siqueira p. Digitado. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Estadual da Paraíba, Centro de Ciências Humanas e Exatas, "Orientação: Profa. Ma. Cristiane Gomes da Silva, Departamento de Ciências Contábeis". 1. Pequenas e médias empresas. 2. Contabilidade empresarial. 3. Legislação contábil. I. Título. 21. ed. CDD 657.1

4

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17 CP # 5E# 8 5 FE#+ F ' #GAAC, + ( %6! / # *#!& #+ E&F%4*5I C,AJJDAJ( %* CC,PBQDGAAH 6 % / *= # ^ #(# #% 6:# #(#GAAK 5% )#4 #/# # / < # : # 6E1- ("--(GACPF ()#4 # (/# $ # 7*#7#GAAK,%4%*1CAAA(#4# % #&&? )# #< # #! & # +,/ #/ #6 *IC,GJJDAK5 (#% 6$' #CI: 6 & E&) 4 #F # 6 / %#68 ( #'( # ## (# KKZ#!##JA6 / #&(GQ# =& GA# =,( P# =&() #*= # & &( # #) # #*=/ ##/#/' #*// #, #(?%] 5)#4 # % % #$# </%6*#6

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19 CQ C,B35 (6EGACAF( #?) # =6 7*= ) # $ ## KJZ #, (? E% * 9 &) #F&#PAZ#6GAZ& E&F, 6 * %6## '(? *#+ 6: % #*=+ / + #$ /#*= # = 6 % / ##, )%6! $ 6*=+ + (*= ## # / () / )#4 #+ #/*# = + /#)*## ) /#*= 6 # # $ % %% # % EY<Y"-(GACBF -: /? ( # * 1CAAAECF(#: # % 8 D&4# #] %+ /#*+, #!# / % # * ) #< # ) * #!#! + ( / # ()/*%+ + % 5 %)#4 #, # # ( 6 7> # ((#? 7// EGACJF("#EGACPF,

20 CK ) // EGACGF : % 7 #] )#4 #% *=1 CAAA6! ##*9CK,CB, 7?#) 6+/ # 6# ) %( # #] /#*+,# % / 7*=#(/ 7# # %##)()% *=1CAAA #( # /* $ 6! # ># # /#*= 6 )# #' #, &EGACBF#(%#: % % 6'% #&'#*95&,-% $(+ (/ %4( )# #/ /8 9#+ # 5&, #$ / %6! #4###*4 #$ (# #*, 4(% /?# / /! 6 * + ## 7 5( 4# )( :6# / 4 / % # /' ( #, %$ ##% *+ # 1 CAAA R &) 4 # *(* %6*#*=+,&* : %( ) 7 # 6# #4 # ) ( # #) + ) *+ &?&BJ) %, #6 (% # ## (/# 7#Q8 H#% *+ $! #! 4 () %,- ) % #)# #) ####,6) ( /#)= (%#)* 1CAAA#% *+ /# ( 7 *= %*#*=+

21 GA EGACJF(%#: % 7* &&#% *+ 7*# )#4 D&,# (+ )## ###& &(% ( # ## 6,#%#/ *%+ 4 6#)/#7 %# # # 6*=, - / ) # % *( 4 ) #+ ## #*= &&( %!## + )(#%7)+ # # # /#*=/$ $(*,( ### ##( 7? ## =, "#EGACPF(% # : % % / * / + *1CAAA 9)#4 #?-,&*: %(/ ) + ## CG/ 8,+ % / ) /) / #*1 CAAA. #$ $ # ) / #D# / ( / ) / *#) ## 7# # 7 *( # #$ 6! / / # # #*9 #] 7*#*=+ + #, -"- -+# ',- # '( $ 7*#(6 #+ (: %6'/ : / %),-'6 (% # ( 7. %6! #

22 GC + & (1CAAAECF&)4 #, '?#6 #6),)'(#? +,/ #( *=/ 6=/) 6 /! 7%% #,

23 GG #%" B G,C-1S --T-& U-- %[N#CKGK6:'7 ^# #, )! /# / # %) '#+ % % 4, %() # # *# # ( ## 6% ( 6 ) '( # ( ( 4 # *= )!# (#) ## 66##6! # # <%4# #6#*6%# # 7*+ %*#*=/ E "-(GACAF, #4#. + ## 7*+ / ) # # # #/## 7* ( #. %#% #* '( $*#'%# ( % 7*=( /=( *= ) *=( * `: %a # /'(% # % 6/ #+ (,

24 GB (# 7 ] /# %% (#/%+%/ ## 7* =+ ) #]# # *# /#*=(:(## 7*)% '( # ) # )* # + % ' # /# #=% #E[(GAAQF, $# 7*(#: % # /#*=( %6! # =, + ( %6!? # *&E#!& #+ F86^#( #H GAAJ*5IC,AJJDAJ( 7 /*#: %.R * # <&-R * &/ % # <-&R&<5R 5 <-R <5&5R5* &) + ( 5, *#/* %6! # + ( 7*# #7(* #+ * /#*=, 6*) &##: %. - ( # # 4 # %6* /#*= 7( # # # 6 ( % 7* /# 7* *(%##%6! = E&(GAAJF,

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26 GJ #DGAAQ #DGAAQ #DGAAQ #DGAAQ #DGAAQ #DGAAQ #DGAAQ H,)* )#=#6 % / Q,)* )#=#6 %# 7 K,-**(/ # CA,% * % ## 6 CC,$# :% * # CG, 7**=## / CB, 7* % % ^# / EGAAQF % ( CC,PBQDAH # *= # #! & #+ %6! (: % + + # < #( $ ^#, & # * CC,PBQDAH( &% 8 %6#)*=#*9#% % # GAAH, )*= ) : %# # 7* # + %4 % #, $( % 6 6 # # ( +% 7*. "?&= 5?6 #CKHB( #/ # =, ##/# (/ + 6*=# (% 6%# ###,## *(/

27 GP ) %# # $?# E" <-5 (GAAHF,?#!&=?/ # : %/#, * #CKHB(%4#/ 6 #/ + (+(5*(#(3(4$ (' $( (,% ## ( /7 # # * ## # $! # ( * #*= / ( # + #4# % #!# < #( / # GAACE" <-5 (GAAHF, &= +? 4 # 86 % ' #GAAC( ) % = + % /#:#+ ) /# $ %+ #,4##% %6! + #,(# # 1?< /# # ## # # / #( E-F 5 E5F,-!# 9 5*(/#CK) ###6 (6 *==E[( GAAQF,#GAAG( 5E# 8 5 F( ### 7*#%6! = E" < - 5 (GAAHF, # #( * = + 7 # #* 6 / %)/ *#) /#*+ ( #

28 GH ### (/ # % + /#*=, G,G1CAAAECF -5 # *IC,GJJDAK% 1 CAAA( #* 6 / % + &) 4 ###%'/ 6 % *+,% 6! *#CI: GACA()#$ %6! # ## 6,#6 %4& #4 &? &)4 #(%#7#GAAK #5# E- % # # # % (# 1CAAAECF #CI%#GACP(% 6 * #/ Cb: GACH, #/ # #( )#4 #))#6 '. EF# 6*> *< EF##*=+ / 6 + $, $# + $ # + ) %% # *68 ($ ( 6! % *4 E1CAAAC(,JF, ( && &) 4 # # *=/ (:(#) 6>, *=/E#6 **= # # '% #) # % # * / + # # 6

29 GQ F( ## ) 6 9 * #*= + ( ( / & #( # ) #4 #()) I,CC,PBQDAH# 6, # # # ( ) ) I, CC,PBQDAH # 6 ( #4# ( / & #(#)#4 #E&&(GAAK(,PF, &(6 / & #(##) #4 & # E F# (6 # + R<E F 6(# / I,CC,PBQDAH<E F 6 (! 6& % : #6, ()*5IC,GJJDAK4#% # / && R &)4 #,&1CAAAECF 9 &(: %?9# ##> ( # / # <)/ # 6#), (#+ % #BJ*=#*+ + # ( / % + /#*=> 9 =6 E1- (GACPF,-# *=+$/## (6.,GH( R)#4 #.$=' ) #4 #E&cF,,GH(#R ' 6.: %#*=+ )#4 #' ) %,4#/ ' + )##*=+,,GH(C? * #*= +. / ) *#*=+ <$ 6! #/# #1 CAAAECF)4#:##*=,,GH(=?* #.# ) /#*=%#* #,

30 GK,GH(E?#*#*6. 6 /#*=#*#* 6(# /#*=%#,,GH(O?#*=#*= #^ ') #*= :'7#.) *#*= #^ ') # '( #* #*= #^ ') )( *= / /# ( #*:'7#,,GH($?#* /$ $. / ) /#*= %# #*/$ $###%#,,GH(P?$ %#*=+./? ' : 9 /#*= ) %# $ % 9 #*=+,,GH(Q?#*=+. % ] ) #] ##(%#*= + #*#*=,# #4# *= * #*= + #,,GH(?& + (#* # % / *./ *= *' E+ F+ <## ( #* # %+ *#*=+ % ',,GH(,#? #/ + #/. *CC(? #/ + 4%, )*CG(4 +% #/ *=/ # #$,? )( ## ) # # / + (%# *CG#%),,GH(C)./?+ ##* ),

31 BA,GH(=? % ## 6. 7* % ## *= 6 #*= + #*= + % ) 4 % ( # ) # % #### 6,,GH(E? % ### ##:E3 FR 7* : % #*= + #*=+ % )4(#)# *# #: %,,GH(O? % #.?9 7* % # # / *= / # % #<)) # + + 6#6 % 7*,? % #(: %:## / +%(#/*$ % /#',? 7*% *( / # %%#68,,GH($? % # 7. / 7* % # 7 # 6*% *(6 / # %<)#* #' 7, #4# % #,,GH(P? % 6'% ($+6 E6M F.# % 6'% ($+6 $ % / % 6'% # %#68, % 6'%4# % #+ / +%#] /',,GH(Q?# *=68 +6./?9# *68 +6 ### *68 ()##), # * # # >,,GH(#? #. # #, $. # $* # 6+% < ##] #*CQ<#* # + 7# % #

32 BC / # ## < #* % 86 + E# / F E# F<## )## + <#,,GH(#?% =( % 6 % 6. 6 % =( % 6 % 6, # $*= #. ## (*(/' #6, #( $8 ():#,,GH(##? % #^ '). # ' / * # / # % #^ ') ( # # ' # # % *=# % #' # <,GH(#C. / 7* 6 *= % #.%(*% *(* % :(L %, #6*=%( #*(4# #*=#,,GH(#=?%* 1%#. $ 7* %*= 6%#, %*= 1%# #?! 6%/#/! # (## # / *= + %, #)/#! 6%#)#7%# ) / # *=#6%)# 6 *=# #,,GH(#E?#4 #. / 7*% #4 #, #. : %4 #4 $/ % :(6/ /## / % *= # % #4 ###6 $#) #::,,GH(#O?&6##*=.# /# 7 *= 6# # *=( ) ) ) #

33 BG # # ) 9% )) # # # ) * 9% # # #,,GH(#$?*%+% %.?#+ * % +% %( $. %/ / < % /' #6< %/ *=CCCG< % ##%:< % 86 # %:# #% %% *,,GH(#P?/' #6.%/# 7* /##* # #% * #6( #, ( 6 /' #6<$ (6##*=* GP,-/' %% *6./' #6 7(/' 8?#6(/' 67#6/' 6#,,GH(#Q?.? 7*, $ 6 ) */ / ( /*= % #*=+,,GH(C?/ #*$]# %#*= +. / # *=##6 #% #*=+ #*,,GH(C?" /*.* #,,GH(C#?%).$=%)'+ )/##*=+ = ' #( #* %6*%,,GH( CC? %6*. # %6*= + #*= + ( / # % ) */ # <# /$! *=$ #,

34 BB,GH( C=? % 7. *= %6* + )#4! % 7.6 ( % $*% *,,GH(CE?* #.?9 )# # %7+1CAAAECF? )#4 #( #' + + #,-: # #*= + ( % 6 #*=/ #B,CH#. *& # / '< #*' %6*< #*6' %6*< #**=& #^ ') ' %6*< #*5$ $' %6*< $ %(##' + 6 / % /#*=$8, + (4+ /*#(:(# #* # %6! < # / 7*= #= (# #':+ ##, &# ( / EGACPF(#)$ +) // * #(##4# # $ 6! ) ( ) #4 # # / %6! #*= + #] #=, &EGACGF4#% %% #& % # '(/%6*#6)1CAAAECF/7

35 + <#%7)(/%4 ##>## /#*=($ 6 )#+ ##, (#* % %6! (#+ #!/&?#6%*< * 1CAAAECF ### ++ 4# #^ (##%*, G,B&V & &)4 #!## 6 / %%] ^# (#*# %#%! ( %* 6*#6, 6) % * 9 &) > ( *# )EGG(JZF:+ $ ##4 *(# #** EBP(BZF!# 6# ) 68, 6 K # = # )#&'( ## ##6 /# ( 6 GHZ *&E&F, % # #% $#( 7#GACP#) & ) # # < / CAA N 6 # #,(CAA&%/# / # 6 % :^# (##4# + +% )/ 7#* %#:8, ( '6 6 =. 5.% $#EGACPF CC BB JG

36 BJ &)4 6 ## $ ') (# % # /# 6 /#* EX(GACPF, (%? % 6 #JG#( 7#&, #(###$% EGACB?GACJF6 =#). *'4383&*GH( ',283-,54(#C#E & GBZ BBZ BCZ CCZ E#&F QZ BGZ 5.% $#EGACPF // EGACG(,GGF/##. : % (## # % '#/#*# ', (# % $(4 # #6) / #^ (% 6, &)## ##! : ^# () #?/$'% ]# #(## *6 ###^#,(4 +% # #!/6#(/# # # # %% ##, 4 6 EGAAK(,GPF(`# 66# 68, #( % # 68 ( 7# =a, #% GACBF(!## (#%7) / /#*= + # </# + #, (? #] 7

37 BP /#*=) 6 *=^# / ) #4 #(6 % %! #, #EGACAF(+#*#' # # # % ( #// :## ##$ %, $( / % # + (86# 7=+ #%%5 &, 8 %*($)6. G?" 8 5&,'A(+( "*4(',6,)*54, GAAC - ' #:%%=+ ) &, # 6 # / '/ *=)=( %'% *=, GAAG 5E55F# /# /* $# )= '/ # #6&, -%% = # $ # /)+ )6 %% ##+ &, - ## / #+ /), : GAAJ - )= % %4 #+ / ## ## $ *, GAAJ - # /#*= '% # / *= ' # #* 5 &, # ) + / #/# / '% # / *=# =,

38 BH 3? GAAJ ) + /# # %# E % 5F( 1&(86# 7 #>, GAAP = *=# $ *, 6GAAP # ###4 #> /# 5% GAAH # $ * / # / *= 5 #( # *= #*/#=,# $ * / 7 #, 3GAAH -) + #/ E#) #F, *GAAQD GAAK - # $ *( # 9 # $ * #, 3GAAK %/ 5&4 +#% 6 #)#', 5. + % 6# # # '(1 EGACAF6# =/ #*5% &)4 #. BR#*5% & *'5,3'( & 5 -*'(D3M+,63),3'* (-,2 6#*( ]# &(+4/ # ^# ( %(:*$ # #, & 5 #! : 6 68, - 5 & 7 * % # 7 66###

39 BQ # #* /#*= + # +6, '4S-3(,'4T(6353, -+ )*5(#6( 38*'+(RD63((+36 %/ >% # 6 #,&4#(+#* # 1E6)$ )#4 #,$ )* #*% %/&(##(# + ( / # / #/ %*% &F +, *53,63>,'*43 & + 9 &) #4 # ## # )# * + ^#? / ( # 6* 5E5* # #*= + F # # ( 6 7*= ###4# /, *3M,3:,3'*(54,2 )#/ 4 # )#+ ()#*%# ' %/# /#*=,*?% /, 5.1 EGACAF ) :##%7# # %( %6! = %# # /# 7*=+ (=7#/ ###6# #' //# ## /#*=/#$ 6# =6# ## #'(6 # %% # %,

40 BK C B,C&--1 & C%%% D*54(2*(2(>?,43)(2 - /?##) %, # % EGAAP(,JKF() %. )!##: % * ' # */^#( *=% +%,- ) #4 7( #) + %* #+, 7) %/% *?&1CAAAECF /$ 6( / # /#*= + ) #: %, C%%# D*54(*(2&'(8,+3-,54(2 - # 7) 6 7*, *(?#) 6+/ %#%L, ) 6+/ $ ##?,?## # %( 6 8 '/

41 @A 6(,( 4():+/ #)/ #+,EGACG(CBJF ). ) 6+/ / 7#( /##( *=:+ #, #? # / ( *=( #6/ ( 6 ( 6 ^ ( *=%( %(% ( :, &EGACGF) %#%L?# /#*= 6 %) (?#,? ) %# ) / 7 %4 # ) + 8 # ' #, B,G-;- 1 -&- 96##(#6?) ) %) %, #1 EGAAGF(+ ) %4#/#)+ ) %( > ##/ # %# #, 3+ ) ) % 7##6 #' ( ##(#)` #4/ # /^#( #%7)# ##6 #ae(gacg(,kgf, + ) %(?#/#6+/ ( # /# 6# / -// O $( /#*=): / # / *) #) %,3+6# ) %4 7)%* 1CAAAECF /$6, B,B--V- - -#4 7 /?##4 %, #1 EGAAQF?%*//^#::#,

42 @C 6 (?#+?#/ *=$, &/ #(?96 7*( # ( * % / / /^#, *6 #6 # 6,&###$# / * #! a, (% /?)#4 %# # # () 6# #(:( #*#), - - 7? # # ) + #6 /() 7 6 *1CAAAECF /$6, -) + 6 %EGAAPF(4# # ' #4 6(#*% +% *=):# %,()) + 7(/ 7,EGACBF"#EGACPF, B,J&-&WU- & - %) #/#*/ '% (4 7*<) %: 6 &', B,P-5- T / / # %#( # ), /#)/#

43 @G?) 6 /#*=+ 6 #), &EGACG(,CBPF`+ +#%+ +6 % 6* '/ (?/# 8 # a,-/##/#6+/ (# /#6# /-// O$, *() #/## )6 7,EGACG(,CBPF`/ *( %+ % # * # 8 ) ) a,

44 @B = % / : 8 # ' R&/# 7%4#4 ' % / #$' /$, # )(# ##( ( 8 # ', &##(*/ % #*=, # (? /#*=/ /, 6 4 % / ) ( :( 4 # -&- *?/ / 8 # ' R&, #*/ $+ 6+/ C%. 1+/ C?5 $+

45 "(54,/ ) GACH + 76+/ C/ '%)BPZ #/ $+ GPBA(6 &?# 6 / %:%#,6 # (%$ ##CHA# %6 /, 6 GH 6 EF(CBJ# / $+ 4BJ, + )6!6+/ G $#. 1+/ G?1!

46 @J "(54,/ ) GACH 8 7+ (/ 66+/ G)# #$# () /# %66 ) )$ # %# ' #, #*/#*/ (/ 6+/ B. 1+/ BR5#*/

47 @P "(54,/ ) GACH # # #(PAZ# BAZ4 +, )#**= #( # / '% #, # ) &EGACBF(% #% % 6 JG(JZ, + # *

48 @H "(54,/ ) GACH #(?)JHZ# % *9## ' #? #CC#,?#)# )/ )# '*GCA(! + # % &'8 # ' #(#+7 $ #6GACH/#%# /#* / 8 6 ( #(/ % 6$ #,

49 -&- 1CAAAECF 5 % 6#* #/ + * 5 I C,GJJDAK ) % 1 CAAA ECF # 6+/ J #. 1+/ JR #*5IC,GJJDAK)% 1CAAAECF? )#4 # "(54,/ ) GACH # # / 6+/ J #(JAZ ## #*5IC,GJJDAK)% 1CAAAECF, )# 6 / %EJAZF #( *= # 4 /# %6 # # #, + )>)1CAAAECF(6+/ P ).

50 @K 1+/ P? #>1CAAAECF "(54,/ ) GACH, # * # ) > $#1CAAAECF(/ '%6+/ P# 6 (:(JAZ:+% #/# JAZ## ## )$ 6!,? ) #% 6+/ J(% )JAZ#*)%1CAAAECF,?( ) 6 #! % ) 1# EGACPF( # # ()

51 JA 4## %( #)/ %4*IC,GJJDAK #% 6! CI: GACA(%#* 6 / %+ &)4 #)#$%6! # ## 6 *# ** # * #1CAAAECF(6+/ H $% ). 1+/ HR& *# ** # *# 1CAAAECF "(54,/ ) GACH, 8 7) (?#*6+/ H #()HKZ / ) # *= % # 1 CAAAECF,#% % 6+/ J P(##! ## ) ()## *( #(

52 JC # ## /#(? ##/ 7/ #+ %7# # %, (GCZ /##) #% % 7 * #(%4/ 5 ( # +,&(4+ %# /*/ + /#* ()#$ 6! #/# #/ ## ##*+, )/ + 6 9)* $ 6! *1CAAAECF/ 66+/ Q. 1+/ QR& +9)*$ 6! *1 CAAAECF "(54,/ ) GACH, ## 8$ #+66+/ Q/ (:(JBZ## 9)* $ 6! *1CAAAECF/ %6*( * 6 #*% *, (,EGACBF ## ) 4 /# ) 86 +% / + #* # / %/ (

53 JG *= #( %6! # )/ (+ ($'# #, #( # 7* # % #86#, + ))/$ %6%4 1CAAAECF(/ #6+/ K. 1+/ K?/$ %6%41ECF "(54,/ ) GACH /#*/ % )# EKBZF6 6+/ K #)1CAAAECF/ %#6,?)4 8 )##6+/ ( ### 6 / %)#

54 JB # ##*#1CAAAECF(! 6 / % # *=% ** # * / 6 * #+ 69)*$ 6! / # ) #4 #,# * #*= + 68 )#4 ##1CAAA ECF6+/ CA#. 1+/ CAR #*=+ 68 )#4 # #1CAAAECF "(54,/ ) GACH 6 6+/ CA( / '% ) # % + # 76 *

55 *& # #BAZ(#*#GJZ#* /$ $#CQZ,?)6#1CAAAECF(#*=+ %# # * # / E* # F( #E#*#*6F /$ $,*)$ 6*/ +% / *=(% *=#/ *= 4 # %( %(, &(:##*=+ 6 # 1CAAA ECF( %. * # / '< #*' %6*<#*6 ' %6*,#*6# )# %8 #*= #^ '), #*6()#(#* #'## 6< #* #*= #^ ') ' %6*< #* /$ $ ' %6*< $ %( # # ' + 6 / % /#*= $8, # / : %#*=+ # 1CAAAECF6+/ CC $. 1+/ CC?-: %#*=+ #1 CAAAECF

56 JJ "(54,/ ) GACH 6*$%46+/ CC #(JAZ #(!# # : % #*= + #/# ##1CAAAECF,(%?) GKZ#): %+ 6 #9$ 6! /, )61CAAAECF(: %#*= + )#4 #4/ /#* */ ( #/$ $ ()4> # %6# + )+# *$ 6 8 / # /#*, #*/' 69#)#4 # * + + # /# # 1CAAAECF 6+/ CG. 1+/ CGR/' 69#)#4 #* + + #/# #1CAAAECF

57 JP "(54,/ ) GACH, 6*/ + # ' '### #68 #* /' CAAA ECF( 6 GPZ # # # # ) # ## 6# 68 # 7*CPZ 6/ * # / # D, 5 % 6 /' 6%4*+ + #/# #1 CAAAECF(?%)# #%7# 8 ( #%7)# 6 / %/ ###:+ # # #( # # # >( *=)= 6##), ) 6 % 8 #*1 CAAAECF(6+/ CB $. 1+/ CBR % 8 #*1CAAAECF

58 JH "(54,/ ) + GACH, 6 +/ * CB # (? % / # # # / $! 1 CAAAE CF( 1 +/ # 4 * # ( 9) # 6 +/ # 6 1 CAAAE CF( ) BPZ 7 # # ) 6 6 ) / # 6 / #( GCZ # # # %*, *= 6. 6 *= # ( # / # # * #/ *= * ) ( # # # / # / #) / 8 #) ) % 1 CAAAE CF

59 JQ "(54,/ ) GACH, / #( %? ) BPZ / ) / ## ) / # 6 #( GKZ #)# 6*> *##*= / 6 GCZ# /#*,?# 6 / %/ )#) # 6 6 1CAAA ECF(#?#/6 # 6 6 * '/ ) #4 #( 6/ #(%#)*C #C,G / *# )# 6*> *<# #*= + / 6 + ( # + )%% # *68 ($ (6! % *4,E1CAAACF, /#(# #%7/ % / #/ #6 *)&)4 #( %+ :+

60 JK ####)=# 1CAAAECF, ()*5 C,GJJDAK)%1CAAAECF( # #( *=# 4 /#%6# # # ## #*=+ / 6 8 / (( ## /#*=/ /#*=+ )$ # *:##*=+ ## + # =^# / E1CAAACF,

61 PA E F" ) %: % / * D& 1 CAAA ECF? &) 4 # /$6, 7?#% ##)#.%6! #+ (1CAAAECF/ #? #4#&)4 #, #/ : %) (/ 7# %# # # ) + / # ' #, 8 7) (/ '% / # 6 / % / ) #( *= # 4 /# %6## # / ## #* # > )# ( ( #/ %4*I C,GJJDAK#% 6! CI: GACA(%#*$ %+ &)4 #)#$%6! # ## 6,?)%#: / 6 # / ) # *= % / #()#(? ##/ 7/ #+ %7# # %, -%? (6) 9)* $ 6! * 1 CAAAECF / %6*( * #86#,? #4# # 8 ( # / ##/$ %6) %4#1CAAA ECF(#:+# ##### #9 )*$ 6! / # )#4 #, #? * #4# #*= + $ 6 6 / #(# 7##: #(:( 7# * # (#*#*/$ $, #*: %#*=(#?#

62 PC #* : %#*=+ # /# ##1CAAAECF / '%)6 ## # 69$ 6! /, #*/' 69#)#4 # * + + # /# # 1 CAAAECF(? #4# # 8 ( # / ## ) ) ### #68, &/ #?(# 6 / %/ )# ) #6 61CAAAECF(#?#/6 # 66 *'/ )#4 # # 6, #/) (6? 7)### 6! # # / ( # % / * / + #* #$ 6 1CAAAECF # %6 % *(: % ) %6! # 6/ # ', #? ( ) :# 7 ) # 86 #( *=/ %# )#/#%, 6# # *=/#) (# / 6 / ) + ( 6%# / + #% 6(? (6 6/ ) # # #6 % %% 6 # 7* / # ' #,

63 PG " (5,,< (,,< (3,,< -(,,,!"# $%2%.XX6 * '/ 5&(AQ(GACB, 3,,,, 3.GACB, (,,, &' / + R B,,RH, #,R&.(GACG, U-(,59)#4 #,'((& -"-(,,<-"-(,",EGACB%#*9# # * % % 6 /, 3 (GACB, -"-5 - '%#..DDMMM,/,6,D,_MdCBKCG,#.GA/%,GACH, -S &---TE&F,& #+, '%#.e.mmm,,6,f,#.ap:,gacp, &,#!& #+,& #4 &ECFR )#4 #, '%#. e.dd,,# 6,#,D #DBKG2&2&1 2C,/f, #.AG,GACP,

64 PB -,$#.&-RGACP, '%#..DDMMMG,,#DDD6D6LD D#,#,#.CA:,GACH, ,"$ '%#.e.ddmmm,,#dd #7 DZGAD #D% ZBZHD5D5&2GACB,/f#.GA:,GACH, -(,,,EGACJF, 7*&&#+ #%E# FR % 5 &+, (GACJ, 1(^,$%%# P,&.(GAAQ, 222, 1--(, #*5 &, - (' (%,CQP(,H?GB(%,D7,GACA, 1- (,EGACP%-- -. S -g--t&-&-- -1S;-1CAAA1CAAA, *E## # *FR5*&(GACP, 1- (,< "-( O,< -( 3,,, EGACP% #.! 8 + %6! 9 #1CAAA1CAAA, 6 /, %%%-1-1&( &GACP, #%./ ", *E# F? % 5 &#,

65 " \(,,< (,5%*,J,, "(3,",,EGACPF,&*/ + #* 1CAAA9)# #, 6 / E#! + FR % 5^,D-(GACP, (,<"-(,,!R$( )=#>,&.(GACA, -(34,,CJ,,&.(GAAK, (- %<"(# #<1(:+, # % *&)#4 # ',.6 + R/R GACB, Y(,5,<-(3,,<"-(3,,,&%6! + ) #4 # =. * # 1R&.XXX-- & ( GACB( 3,,,, 3.& (GACB, Y(5,,<Y(3,,<"-(3,,<(&,,,- %6! + )#4 # =.* # 1(&,. R/R 8D(%,J(,G(,C?GA(# 1 CAAA? &) 4 #% '% #..DDMMMC,/,6,D MDDD1CAAAECF,/,#.CA7,GACP, (,,<- (,,1CAAA.#%6! + )#4 # 8 +,. Jb W h WU-

66 PJ i5 - ( 5 8,,,,5 8. [(36\#, %,&(GAAQ, -- - R5R '% #..DDMMM,66,#,D_ )d jj j/ h)dh)d#,a,pk JK:PK d#h d5qk)d#j jj j jj j # jj/ jgaaqj/h,#.j7/%,gacp, (,,,<55(,/' &)4 ## *#, - 5(5(%(%,P(,C(,GA?GG(:? (GACG, (,,,EGACGF,/' 6&)4 ## %6/ E#! + FR % 5,5 8 (GACG, " (&< --(3(<5 ((, / R# *=68 (#*=/ () %! #. ## ( R# 7 W-- &--;-&&R, *# )##, '% #..DDMMM,,#,DD&ZGADZGA ZGA&) D& ZGAZGA# ZGAZGA)ZGA#,/, #.CA:,GACH, (,,,$ #. *= (:( 6(8 (#6/, *=(,G,,&(( GAAP,

67 PP & -Y73,\,,,EGACBF5&.# % 6*)'% ## #, *E # F? % 5&#,&(GACB, &-&-(3,,,< -(,,< 5-(,,-,EGACPF1CAAAR %6! ##!/+ #+ )# #R. # >, 6 /,,,,-1-1(GACP, D&RW-- &--;-& & - - U-&-,GACA, '% #..DDMMM,,#,DD& ZGAD$D% % 22#22 dgacb,/#.ca:, GACP,

68 PH "

69 PQ. &&WU CAAAECFR- &&V & &-5X--&-- 1U- %4 %*() + $() #: %( / * D& 1CAAAECFR )#4 # '*+D*5+*/ % ) *4*+* &638*GH(/...I...I... " CF D*6*2D*0*3:*+,3+*+,V EF4GJ # D*62,D2,:(V EF EF5# EF EFGPBA EF EFBCBJ C D*62D*0('-*GH(&'(03223(5*6V EF4 <EF 7*< EF #<EF< EF #<EF, = D*62,D4,-&(+,*4D*GH(5(-,'8*+(V

70 PK EFG<EF CCGA< EF GJ<EF GA, EF PCA< " (54*>363+*+,&*'*,JD,5*2,K+3*2-&',2*2V EF #EF O(-(,58(54'*2,(2,D8(5T,83-,54(2(>',(8(54,W+(+*V FEF#> #, FEF $ 6! 6 #, FEF #, FEF% / FEF 5('-*V EF #EF P -8*2(*03'-*43)( +*JD,24H(*54,'3('7 JD*643&( +, 8*&*834*GH( )(8S&*'4383&(D )32*5+()3*>363M*'**&638*GH(8('',4*+,22*5('-*V& ## # *%

71 *EF&# + >EF! > 8EF/ 6 +EF## *1CAAAECF Q V *5 %6*( * #86# >6#*% * 85) / * # # +5 8,-, EF #EF ## # *FF **& # > #*=$' E F 8 #*6E F + #**=& #^ ') E &F, #*5$ $ 0$ #* E F T# EF # D*6(>?,43)(+*2+,-(524'*GL,28(54U>,32&',&*'*+*2+,*8('+(8(-* V *EF9$ 6! 5, >E F5 /#*=> $ # = / + 8EF/ 6 +EF# EF C &,JD,5(,-K+3(&('4,8(-**+(GH(+,&'U438*28(54U>,32,-8(50('-3+*+,8(- *(DVE& ## #*F, *EF / *# / #D >EF # ##)# ##6#68 # 7*8EF #68 6 +EF / ( )*+ + #] ## 8

72 / #6) ICC,PBQDGAAH,EF # EF =%(-(,58(54'*2,*',8,&43)3+*+,+(2863,54,2+(,28'34Y'3(,-',6*GH(* V *EF#$! #( ##, >EF###)4 #/ 7# /# #+ /#*=6# / *= *1CAAA, 8EF /# /#) *#( ) #/, +EF-, %, E-2D*(&353H(78(50('-,(8(5T,83-,54((>43+(*8,'8*+*7 *EF# )!# 6* > * # #*=+ / 6, >EF *=, 8EF#, +EF * /#*,