The impact of accounting disclosures in decision making of investors in Vietnam Stock Exchange

+", !-&$*- [+\-*#+&&*%",!"'!"#*.+,!*"*" !"0 -,*-] &!-!*"- 39 4 8685 5N5 856 854 W5U 9 85864 354 754 9 85864 5 ````Q9 8 58 RO75 818745 S 01 34567 !57 7 98$&7 '*+,,-./01/2*31

01213456 89 2 451212

24182









 2 41 46 2



 89





 3  !"  #$%  %& ' #$%  %&(  $) %& %) % !* *+ 

 ,- / 0. 01

































%# ( -01,

9 9582304

45 58230







 !

"# 438248$%&6# '#%26118$%&6#



((  !

"#8158354618$% )*#%&6# +,-./0-123+045-6317-0819:

'#%261351$% )*#%&6# +,-;1-934<6317-0819:>/<<-0?-

@# 61A8$%&6# B401<-C-?D01-8E3?/0F/0491/3GBECH



4& II)J*JJ5KJI)J)II4&8I)JL5)J)

1J IM$J)

NOPPQRPNSTUVXYZ[P





P\]PT]^^]T]_PUR`P

a4&8I)JLb  M)*IJ

a b  M)*&8I)JL5)J)1J IM





















2345678 77483 74



 
!
"#$$

 $ %&

!'
( ")%
! !%* 
+%

%"! 
(,& "
,#"!
-
"(%" 
"
,#('
.,!
"
!' 
(
!
"!".
!'
 ,"
.

$ "!"/

!'
(&!
.,!
"(%"# "
((#!)
.,!
"(%"# "
+'('

!&(%%

" ! 

!'
.(%
"! , !"
"

-"(
"#(
.
$%!
.,!
!

-
#" 
-
  !
)#&
.
#" "

,1)
(,("
 ("
(%#)
$ "!"/

2+ $ (()
!
",
 ( !
"!# "
&#-%"' 
((#!)
.,!
.
(,& "

%"! 

3 !,4"
"!(1
,1 !
(# !%
!
, !
!'
 "
.
$ "!"/
'   

 " ('

!'
,&(!
.
((#!)
"(%"# "

 ("
,1)
.
$ "!"

3 !,

5!(1
67(')
"
 %%
$ 
 ( ""

, ).#%

-!'
!' 

&(!( /

0
!' 
'
"!#
+% ('
!'
!'  !(%
, +1"
.
'
 %!"'&
- !+ 

&#-%"' 
.,!
.
"! 
(,& "

!'
 ("
,1)
.
$ "!"

!'
"!(1

,1 !

!'
, ))
(,
%1
3 !,/

0
!'
&(!( 
'
 "#%!"
.
'
"!#
+%' %&
!'
& ""%
)*!"

!'

&,#%)!
.
((#!)
"!"
.(%
 &!)
"!"

#!)
"!"8

!'
5!!
,) , !
) ( "

!'
&,#%)!
.
 )#%!"
 % 
!
.,!

"(%"#
.
"! 
(,& "

!'
5!(1
67(') 8
'
%"! 
(,& "

"(%")
.

#" #%
.,!
.
$ "!"8

" (# "
(,& "

$)
" $( "
!
(% !"

$ "!"/
0
!
$ "!"
(
%"
-
-" 

!'
 " ('
 "#%!"
!
,1
(!$

$ "!, !
"!! )/

9 77483 :;76<=7

'
-> (!$
.
!'
"" !!
"
!
7&%

7,
!'
.%# (
 )
.

((#!)
"(%"# "
.
"! 
(,& "

,1)
 ("
.
$ "!"

3 !,
5!(1

67(') /

? 77483 @A76<BC

0
 
!
 ('
!'
-> (!$ 
!'
"!#
!
!
.
#!
!'
"+ "
.
!' "

D# "!"
"
- %+E

0

234567  

 !"# $%&

'

234567 ()!& !

"# $%'

234567  

!"# $%'

234567 

 !&!"# $%'

234567 ,&.

 !"# $%' /023454678925:;<48=26>?258@A42

BCD
EDFDGEHC
FIJKDHL
MN
LCD
OPFFDELGLPMQ
PF
LCD
PRSGHL
MN
GHHMIQLPQT
OPFHUMFIEDF
MQ
ODHPFPMQ
RGVPQT
MN
QOPWPOIGU
QWDFLMEF
PQ
XPDLQGR
YLMHV
Z[HCGQTD\

]DFDGEHC
FHMSD^
Q
LCD
OPFFDELGLPMQ`
OPFHUMFDO
GHHMIQLPQT
PQNRGLPMQ
PF
UQNMERGLPMQ
SEMWPODO
Ja
GHHMIQLPQT
ODSGELRDQL
GQO
SEDFDQLDO
PQ
NPQGQHPGU
FLGLDRDQLF
MN
UPFLDO
HMRSGQPDF`
PQHUIOPQT
RGQOGLMEa
GQO
WMUIQLGEa
FHUMFIEDF\
]DFDGEHC
FGRSUD
PF
TEMIS
MN
QOPWPOIGU
QWDFLMEF
bCM
GE FDUDHLDO
Ja
EGROMR
RDLCMO
NEMR
LCD
SMSIUGLPMQ
MN
GUU
PQOPWPOIGU
PQWDFLMEF
SGELHPSGLPQT
PQ

XPDLQGR
YLMHV
Z[HCGQTD\
BCD
FIEWDa
SDEPMO^
c
RMQLC`
bCDQ
GQO
GNLDE
FLDO
HMRSGQPDF
PQ
XPDLQGR
YLMHV
Z[HCGQTD

OPFHUMFDO
LCDPEGQQIGU
QGQHPGU
FLDRDQLF
dMR
eSEPcfL`0gch
LM
iGa
chL`0gchj\ /023454678928@>=7l;:=l@>52

BCD
OPFFDELGLPMQ
HMRSEPFDF
FMRD
HMQLEJILPMQF
GF
JDUMb^

dcj
_Q
LCD
LCDFPF`
GILCME
MQUa
HMQHDQLEGLD
LM
EDFDGEHC
MQ
LCD
PRSGHL
MN
GHHMIQLPQT

OPFHUMFIEDF
MQ
ODHPFPMQ
RGVPQT
MN
QOPWPOIGU
QWDFLMEF
PQ
XPDLQGR
YLMHV
Z[HCGQTD\

d0j
BCD
OPFFDELGLPMQ
PF
MQD
MN
CD
RPQMEPa

FLIOPDF
PQ
LCD
bMEUO
GQO
PF
LCD
NFL
FLIOa

PQ
XPDLQGR
LCGL
GSSUPDF
JMLC
LCD
mIGUPGLPWD
RDLCMO
GQO
LCD
mIGQLPGLPWD
RDLCMO
MQ
LCD
PFFID

PQ
LCD
LCDFPF\

dnj
BCD
EDFIULF
NEMR
LCD
mIGUPGLPWD
GQGUaFPF
CGWD
PQOPHGLDO
LCGL
LCDED
GED
QDb
NGHLMEF
bCPHC
CGWD
PRSGHL
MQ
ODHPFPMQ
RGVPQT
MN
PQWDFLMEF
PQ
XPDLQGR
YLMHV
Z[HCGQTD
FIHC
GF
RGHEMDHMQMopqrstupqpvwxryztpr{pwp}~{}ptxrq{w€rt‚wxr€vrpz~w}ƒ„rrw}vzrqtos{„xr€vr

24536378

7 6

3
9
2

97
9739

39739
957

325

 7
7



579

6296

87
36379
79
5
7
5236

 9573!
39739
2 336
8
7
977
39739332
777


39739

76
6798
9
92578
63 295
523 
7


56
63728
7 76
9 332
777
9
5236
3973

93
8
"#937
$3 7 2
9


527

2
79
92539

9
7
952739
6
3637
7
63
3
7
3253!
6!
395
 9573!

63 295
3
6339
!

79

"
%6
 9573!
73
7
579

6296

87
 9573!

63 295
77

37
9
633
3633652
379
3
&37
'7

(!
3
87
3256
))
!2
 9573!
39739
79
6
*+
6732

 9573!
39739


,

527 9
7
457373
283 956
957
9
637
937

96
37
7
332
7563
3
7
7
-3728
7
 9573!
39739
76
3

.2
'7
.'

7
27
37
9
633
379
373!
3
&37

'7 (!
96
37
97
32
77
32
3
7
97
977
9

379
3
7
97
7
956
7
926
'9628
7
39739
63 296
3

'777

/
-29

7
3253!
9
928
36
09
'777
!
7


37
3
3637
77 29
3
93

9
9
39779
3633652

379

7 73!
6339
7
3
7
7
3628
92578
63 295


9
37
9
6339

79
7
6799
3
3

97

956
8

7
3395


1

63 7739
2 956
957
77
7
3

63
7
3253!

6!

 9573!
63 295
3
6339
!

395
!95

79
37
32

7373
2 !6!
65739
6!
26

7568
3
77
957

6
59

73!
3
&37
'7 (!

23567859:;<=:<;85>?5789@95


73
93
,
7
ABCDEFGHI
7965739
ABCDEFGHJK
$375
L3

ABCDEFGHMK
9732
-9 
N3!
ABCDEFGHOK
L
P796929!8

ABCDEFGHQK
L527
6
N3 5 39
ABCDEFGHRK
23739
6
L96739

0

2345678

 67  637 8 !"!#$%&#'()*+,-.'*(#/+&0&(.&1#'(#-((2-3#+&/*+.0#'0#.%&#',/*+.-(.#0*2+4&#'(#.%&#1&4'0'*(# ,-5'(6#/+*4&00#*)#20&+0#

789:9
8;<9
=99>
?;>@
ABCDE9A
;:FC>D
B89
GF:HD
E>DEI;B9D
B8;B
;>>C;H
9JF:BA
8;<9
=99>
B89

?FAB
E>KF:?;BEF>
AFC:I9
E>
B89
?;LE>M
D9IEAEF>
FK
CA9:A
E>
M9>9:;H
;>D
E><9ABF:A
E>#J;:BICH;:

NO=CPQ;AA;:
R
SCB89:KF:DT
UVVWT
OHPOX?ET
YZZVT
OHPS;[99>
R
\;:=8;:E
YZZ0T
YZZ]T
OH

^;G;H_;T
YZUYT
`E:A89L;:@
R
^;CD;M;:;>T
YZZaT
O>D9:AF>T
UVbUT
cC[=@T
UV]0T
Q;A9:TQCA9E=98
R
OHPdCAA;E>ETYZZefg

! !#$%&+&#'0#-#1')&+&(4&#*)#.%&#',/*+.-(.#3&h&3#*)#&-4%#+&/*+.#'(#-((2-3#+&/*+.0#'(#.%&# 1&4'0'*(#,-5'(6#*)#20&+0##

789
?;XF:E@
FK
ABCDE9A
KFC>D
FCB
B8;B
c^
;>D
i^
G9:9
B89
?FAB
E?JF:B;>B
:9JF:BA
KF:
CA9:Ag
dFG9<9:T89:9
G9:9
E
9A9;:I89A
E>DEI;B9D
B8;B
OCDEBF:Aj
S9JF:BG9:9
IF>AED9:9D
?F:9

E?JF:B;>B
8;>
c^
;>D
i^
=@
CA9:Ag
>
;DDEBF>T
9I9>B
ABCDE9A
A8FG
B8;B
CA9:A
IF>I9:>
?F:9
;=FCB
QFB9A
=9I;CA9
B89@
I;>
KE>D
FCB
B89
;DDEBF>;H
EF:?;BEF>
DEAIHFA9D
FCBAED9
FB89:
KE>;>IE;H
AB9?9>BA
N`E:A89L;:@
R
^;CD;M;:;>LT
YZZafg

!k!#$%&#',/*+.-(.#3&h&3#*)#.%&#1&.-'3#'()*+,-.'*(#/+&0&(.&1#'(#-((2-3#+&/*+.0#)*+# 20&+0l1&4'0'*(#,-5'(6#

789
E?JF:B;>B
>KF:?;BEF>
E>IHCD9Am
89
IC::9>B
;>D
KCB9
J:FKE;=EH@T
D9<ED9>D
JFHEI@T
ACJJF:BA
K:F?
B89
nF<9:>?9>BT
ABFIL
J:EI9
;>D
B89
KCB9
M:FGB8T
?9?=9:A
FK
DE:9IBF:
=F;:DT

=CAE>9AA
;IBE<EB9A
NO=D9HA;H;?T
UVVZ
R
O=DCHH;T
UVVYT
>
OHPOX?ETYZZVo
OHPOBB;:
R
OHP\8;B9:T YZZ]o
OHPS;[99>
R
\;:=8;:EYZZ0T
YZZ]o
`E:A89L;:@
R
^;CD;M;:;>T
YZZafg

!#p.21'&0#'(#q'&.(-,#

789:9
;:9
AF?9
ABCDE9A
9r;?E>E>M
B89
E?J;IB
FK
DEAIHFA9D
E>KF:?;BEF>
A8FG9D
E>

;>>C;H
9JF:BAT
>;>IE;H
AB;B9?9>BA
F>
D9IEAEF>A
FK
DEK9:9>B
M:FCJ
FK
CA9:Ag
s;>M
sCI
^F>
9Bg;HgYZZWf
ABCDE9D
B89
J9:I9JBEF>A
;>D
CAE>M
E>KF:?;BEF>
J:9A9>B9D
E>
K>;>IE;H
AB;B9?9>BA

FK
?9DEC?
;>D
A?;HH
IF?J;>E9AT
FK

<;:EFCA
M:FCJA
FK
CA9:Ag
OIIF:DE>M
BF
t9
7C
u;>8jA

DEAA9:B;BEF>
NYZUYfT
B89
JC=HEA89D
E>KF:?;BEF>
E>
;>>C;H
AB;B9?9>BA
FK
HEAB9D
IF?J;>E9A
8;A

E?J;IB
F>
E><9ABF:Aj
D9IEAEF>Ag

^F?9
FB89:
ABCDE9A
F>
K;IBF:A
;KK9IBE>M
F>
DEAIHFAC:9A
FK
HEAB9D
IF?J;>E9A
E>
vE9B>;?

^BFIL
wrI8;>M9T
G9:9
E?JH9?9>B9D
=@
AF?9
x8sg
^BCD9>BA
>;?9H@
7;
yC;>M
cE>8
NYZUYf
;>D
QMF
78C
nE;>M
NYZU0fg`F:9F<9:T89
:9A9;:I8
F>
=98;<EFC:
FK
>DE<EDC;H
><9ABF:A
AF
ABCDE9D

=@
QMC@9>
sCI
dE9>
NYZUYfg

23







!
"
 
#"
$
"%


&
  
&

 





 '
!





"





"%
"
!%
'
#

 "


"! "
(

"! 

"


'

!"

""

 %'
!

"

"


 

!

" &"

&#
!
 

)

*

&!
(

"
#"!

%


"






""


"
$(



 
"



 
!
"
 


!
&#
"%
"
"

!%
'
#
&
 "

+
,

%
!


%'

 


"
&


!
'


"



 
!

" &"

&#
!
 

)

(


!%
%

 



-./012345-0670455689-19:0

;1<5=6<8>/<0690;/51<169024?19:06709@/<-6><0190A1/-9420B-65?0CD5.49:/E0



F9G4HIJKL6KIMFNOP6NQKRL6SNTU6KVKN6FJUKVMWT

43N YZ[G\ ]\8^

_E`E0a/7191-690670455689-19:0;1<5=6<8>/<0

b
"
"

"



"
&



 
"
&
!""
&%


" )

#
(


"


""




!""
&%

"


d%



&
"




 )

_EeE0f./0>6=/0670455689-19:0;1<5=6<8>/0

b
"

#"



(
$

&"


 

"
(
"





#


!
 "





)

_E_E0g=4<<1754-1690670455689-19:0;1<5=6<8>/<0

hg=4<<1754-1690670455689-19:0;1<5=6<8>/<0i4</06907949514=0<-4-/2/9-<j0



""

kl(
l(
m*l
"
n)

hg=4<<1754-1690670455689-19:0;1<5=6<8>/<04556>;19:0-60-./094-8>/06701976>24-169j0

o"%
"
p


&
""
&


q


#(



(
ll
m(
b
l""

0

234567
486
845635

4388
8438

83
56
3
3

348
63
845

!"# $%&' ()*+',-('+./ +.)(01%2+(.

3348 3

8438
4
5
35
35
36 438
8545
486
4468
54

3


48838
54

3
7475
3338
35
738
9:48
5
348

;<>?@ABCBDE>DF>EG@CHDIC>>

J#)+.+2( ().K#'2(0L>
48
35486438
35
4
538
4
4
88
4
8


738
9:48
835

535
44
8
8
486
68
5
 68

38
4386
54
3
88
86


NO-%''+),%2+( ().K#'2(0' 24
38
658
554
835

46
8 53
53
35


53
386
835
486

53
3
8 
835
43568
3
48
53

887
53
3
53
486

838P
53
835
43568
3
3

87
53
3
835
5
438
486

53
3
838P 438
835
5

:58
486
835
5

:58
43568
3


536
5
835
4

4546
38
:487835
8
8

545458
486
835
8
8


3865458
5
4587

!"# 0(-# ().K#'2(0'

M835
4
35
348
53

8
35
68
38
4386
4
456
6
348
M835

635
3

348
58
6
4386
486
4
3585
58
6
45

!"# (QR#,2+K# ().K#'2(0' S
34T
3
835

3
48
53
3

88
8

38
:48

458U

48
456686
3
38
35
85
3
4386
3
5V
35

386

48
45 453
3

468
 8
486
87
5
8

458

WJ#,+'+(.' ().K#'2(0' X38
3
835
45
88
638
8

848
458
Y8
88

83

5
458

638

:5 8 8
35 68
4
3

5

4
38
486
4386

Z[%,2(0' "%K# +1\%,2( 2"# *#,+'+( 1%]+./ ().K#'2(0'

^O"%0%,2#0+'2+,' ().K#'2(0'L
44
438

865

2456789 7 89 7

!"
#

$$&%
%$' %"
!!"
(
%$' %
%
(
! &)
') "
*+%&!
$
 *
"(

%$' %
+%
,%,

(
&'%!
*
' %,
*%& -
.%(
&'%!/
0

21569 

3456789:7;5:<7=>?7@55

A2B2C677

D&&*%,

E&%!%
F(-"
&& %,
*
+ %,
%$' %
%!

$
(
'!

%'

(
*&%!%
')%,
&!!0

*

')

 %'
*&%!%"
+! !
(+


-

(
%$' %
(-
, "
*
(
'
&& 
%$' %
(-
(+"
(
H 

*&%!%!
& *0
F(%!
(-
%&*!
(
!
$
H (
%*%+%*
*

,
$
*%+%*

.%(
(
!'
&%
&(& %! %&!0

A2I2JK68

F(%!
(-
L'%!
(
%!(%
H 
.
!%
% !
,!M
%&%

*
, 0
F(%!
%!(%
.-!
(!

&$&
H&!
(
*
%!!!
!&(
!
H$%!"

&! !"
$' %
!-'' -0

34567@79>O<5;7@?PQ5

U

VWXYZ[UUUU[U\]YU^_`abY_cYUdYaeX^W_Z]^fU

g?>Ph75345j>=k=@985>7@79>O<5l=;785

m?l75=n5;?@O8=@h>755

5

o=Q:7Q:@5=n59OO=hQ:?QP5

;?@O8=@h>7@5

5

o<9>9O:7>?@:?O@5=n5

?Qp7@:=>@5 5

?Q;?p?;h985

?Qp7@:=>@5 5

r9s@5=n5;?@O8=@h>7@5

5

0

2353  98 




 !"
#!$ %
%
#!&!##
!
''
"% (

 !"

#!$ %
)
"%$
 !"
#!$ %*
$ #+
%,!
- 
.
%,!

- 
$!-!$!.
!%,!
- 
/$#%0
1 !2.%,!
- 
%& 
#

!,.
%,!
- 
3(.
%,!
- 
(%!.
%,!
- 

4.

!%,!
- 
!!$
%!.
!%,!
- 
 !"
($!!.
%

!%,!.
%
#!$ %5
6
"%$
 !"
#!$ %
!
, %#
-2

"% (


#!$ !"
#!$ %
7,8*#

!,
!
, %#
-2
9:(!
;!/%$5
2353=8>98 ?@ 89


%

%, %#
-2
9:(!
;!/%$5
2353 9B 8


%%!!
%+
C#%
7D$*
E,$8*
F"
7G#%
HI*
HI:JI*
K&%
9I8*

L $!!
7M!($,*
G#%"%# *
N"%# *
K%8*
6# !
7O !
F#,!!%!.
F !"*
E!.
6,!.
K%8*63(%!
7G#%
9
2%*
K&%
9
2%8*
P&,
F, 
7G#%
QRM
'
,!$*
QRM
':9
,!$*
K&%
QRM
9
,!$8*
#
K-S!&
P&,
7E%
%!&!"
#!&!##*
E%
$

"
(%!
!


%%,
(%!#*
E%
$

"
(%!
!

$":%,
(%!#*
E%
"
-
#!##
#
(%!
,
$85

TUWUXYZ[Z\]^_X_`abc_Z[Z[X d`abc_Z[e[XfgXhA 898 i@8>j9  A

89>k 9B 89l 8knoA98>j

?AA 898 3 d`abc_Z[e[XWgXp55 89A A>8AB 89A89>k9

9B 89Al9>8knoA93 d`abc_Z[e[XTgXhA A9 B 9

8 A89>k X9B 8Al9>8k noA93

d`abc_Z[e[XT\gXq    9 A

89>k99B 89Al9>8knoA93

9 A89>k 9B 8 Al 8k noA93

X

23456 9  !"##

 $!%&" '(

23456 9)
*"""

 !"#"+## $!

%&"(

23456 9),*"# " !"

 " (

23456 9)-*"#. / "

0 !"$!%&"(

23456 9 *"1"##. /

 "0 !"$!%&"(

23456 9)23#"..#// 

"0 !" (

23456 9)8* &+##. / 

"0 !"$!%&"(

23456 9)4*  ##. / 

"0 !"$!%&"(

23456 9)56##"7 +./ "

0 !"$!%&" 0#

7 +(

23456 98*   + !"#

# $!%&"0(

9

9:;<=>?@9AB9C??<@D;9E?>;FGFHFIJ9

AK9C?M?<@D;9=@FD?GN@?9

OPQ
RSTPUV
PRW
XUYZSXTQZ
R
[SR\]RT]^Q
VQWQRVXP
_Q`UVQ
R
[SRYT]RT]^Q
UYQa
OPQ

[SR\]RT]^Q
VQWQRVXP
]W
ZUYQ
b]TP
TPQ
cQTPUZ
U`
WQc]dWTVSXTSVQ
]YTQV^]QbWe
RYZ
TPQ
VQWS\TW

fZRTR
]W9gVUXQWWQZ
^]R
hij
kl]^U
mn
WU`TbRVQo
b]\_Q
SWQZ
TU
_S]\Z
R
XUcgVQPQYW]^Q
WSV^Qp

[SQWT]UYYR]VQ
`UV
PQ
[SRYT]RT]^Q
VQWQRVXPa
OPQ
XU\\QXTQZ
ZRTR
_p
TPQ
WSV^Qp
]W
gVUXQWWQZ
^]R

jqjj
rr
WU`TbRVQe
RYZ
TPQ
VQWS\TW
XUYT]YSUSW\p
RVQ
RYR\psQZ
TU
`]YZ
UST
RYWbQVW
`UV
TPQ

VQWQRVXP
[SQWT]UYWa

01

3478988 

 !"#$!#$%%"&'$#!((%)

*+-+./010.2344521637

88934 9< 8>

 ?'$@!(($%( A'$#B!'( C%%#

%D((

E%($%

% !($'(

E%" "

% !($'(

F !' GD!'(H

L%"!' GD!'(H

M3NO25P.QN1R3O.ST71R5S6U5V.WO3X.YN0746016Z5.O5S50O2R[.,\-]+

^315SP._P.^NX`5O.3W.T50OS.1R01.7Z5S13OS.R0Z5.a0O1626a015V.67.b65170X.M132c.de2R07f5+

*+-+.gO325SS67f.3W.V010

hi9 :;jklmnopqlrstuvqwtpxnopnxuynutpqkllsqxuqlkxmuxkqlpuxzqu{qlzutpkxt|stum klp}u~xuzqknttpnmqut

hi9 5;lpuxzqu{qlrmqxuop‚klu|‚kluslmƒkontrxkn~

hi9 „;…}uxutnptƒkvtpu~Isx~xkouttump}xknr}†‡ˆ‰Šqzk01

hi93;‹ls‚tqlrp}uokuopumxutnptƒkxutusxo}k|Œuopqzut

 !"#$!#$%%"&'$#!((%)

*+,+/010.2344521637

 ‹tnxzu‚ynutpqkllsqxu{stoklmnopum|stuklp}u~xuzqknttpnmqut}uxutnptkƒ

p}uynsqspqzuxutusxo}kƒ}usnp}kxslmp}uonxxulpsooknlpqlrxurnspqkltqlŠquplsv‹ƒpux

p}spp}uynutpqkllsqxu{stokltnpum|‚uŽ~uxpt|uƒkxu|untumƒkxp}usxruwtosutnxzu‚ …}usnp}kxs~~qumontpuxtsv~qlrpuo}lqynuontpux0qlonmqlrtuonxqutokv~slqutql

‘slkqontpuxIqlonmqlrtuonxqutokv~slqutql‘kj}q’ql}oqp‚“”qluso}ontpux

xu~xutulpqlrtuonxqutokv~slqut{uxutuuopum”luso}tuuopumtuonxqutokv~sl‚|xk•uxt {uxuxslmkv‚tuuopum”uso}|xk•uxvslsrumstpkƒlmqzqmnslzutpkxttkp}utsv~ukƒ

qlzutpkxt{stxslmkv‚tuuopumƒxkvp}qtqtp…}uynutpqkllsqxut{uxutulppktuuopum

qlzutpkxtmqxuop‚zqstpko•|xk•uxt|‚~ktpslm|‚uvsq{qp}p}uql•qtoxuspumkl mkotrkkru†nutpqkllsqxut{uxuokuopump}xknr}|xk•uxtkxsnpkvspqoklqlun~mspu





2343 8

 !!"#$%&'()*)
+)*)
,-.
*)/0123)24/5
2789362:
,;

12862)
*)/0123)24/5
<=<
*)/0123)24/
>2/+)*)3
4()
0*624)3
?9)/46122>6*)
>23
-
7188)74)3

?9)/46122>6*)/
+)*)
214
>00*10*6>4)
@)7>9/)
4()
>2/+)*/
+)*)
467A)3
>771*362:
41
4()
7)*4>62

*98)/BC
'()*)D1*)5
4()
/>E08)
(>/
,F=
6236G639>8
62G)/41*/
4(>4
6/
:*)>4)*
4(>2
4()
E626E9E

/>E08)
H-I-BC

J2
4()
/9*G)K5
()
29E@)*
1D
E>8)
62G)/41*/
6/
2)>*8K
4(>4
1D
)E>8)
12)/
H,=C0L
>23
<FCMLB5>23

E1*)
4(>2
,.L
1D
()
*)/0123)24/
)
62
4()
-.N<.
>:)
:*190
>23
E1*)
4(>2
I,L
1D
()E
>*

923)*
<.
K)>*/
18
'()
E>O1*6K

2G)/41*/
62
4()
/>E08)
(>G)
923)*:*>39>4)
>23

01/4:*>39>4)

3):*))
H;IC,L
>23
F<C-L
*)/0)746G)8KBP'()6*/493K
E>O1*/
)
>77192462:5
2>27)
H>77192462:

D1*
<-LB5
)7121E67/
HF0C-LBP
+64(
4()
>E1924
1D
62G)/4E)24
923)*
0
@6812
H>77192462:
D1*

2)>*8K
=,LBP
4()
E>628K
62G)/4E)24
09*01/)
6/
41
:>62
36G63)23/
>23
0*1D6/
D*1E
4()
/>8)
1D

/)79*6)/
H1G)*
,.LB
>23
41
/)882
4()
/(1*4)*E
H-=C=LBCQ771*362:
41
4()
/46/467>8
)/984/5

4()*)
+>/
21
/6:26D7>24
36D)*)27)
@)4+))2
4()
29E@)*
1D
2G)/41*/
0>*4760>462:
R6)42>E
S417A

TU7(>2:)
1G)*
,
>23
923)*
,
K)>*/
H<,C-L
>23
,<C=
*)/0)746G)8KBC

VXYZ[\]]^_`WZaWbcdceW

J2
13)*
1
4)/4
*)86>@68K
1D
()
62367>41*f
4()
>94(1*
9/)3
g*12@>7(
Q80(>
>23
TU081*>41*K

h>741*
Q2>8K/6/
HThQBC

Q008K62:
0>*>E)4*7
4)/462:
D1*
712462919/
G>*6>@8)/5
1*
)U>E08)f
h
N)/45'
N)/45i2)N
+>K

QjiRQC

Q008K62:
212N0>*>E)4*7
4)/462:
D1*
36/7*)4)
G>*6>@8)/
/97(
>/
h*6)3E>25
k>22
N
l(62)K5

l6871U12
4)/4/C

mncod\YWpeWqrstuvsWwxyWyzsmtssz{xW

p|Ww_c~€^_`WZaWn\W‚c~^cd^ƒ\WY\]\cY[nWY\]‚~d]WW

'(*19:(
4(6/
/493K5
4()
E>O1*6K
1D
4()
62D89)2762:
D>741*/
62
62G)/41*/„
3)76/612/

D1923
62
R6)42>E
S417A
TU7(>2:)
6/
E68>*
1
4()
*)/984/
1D
0*)G619/
/4936)/
62
4()
+1*83P

…1+)G)*5
4()*)
/46
>*)
/1E)
36D)*)27)/C
h6*/48K5
D62>276>8
/4>4)E)24/
HhS/B
>*)
*)D)**)3
41

62/4)>3
1D
>229>8
*)01*4/
HQ†/B
@)7>9/)
hS/
>*)
09@86/()3
?9>*4)*8K
/1
4()K
7>2
0*1G63)

62D1*E>4612
E1*)
1D4)2
4(>2
Q†/
+(67(
>*)
128K
09@86/()3
>4
4()
)23
1D
4()
D6/7>8
K)>*C

S)71238K5
*)094>@8)
+)@/64)/
H)8)74*1267
2)+/0>0)*/
>23
E>:>‡62)/5
D1*9E/5C
(>G)
>

/6:26D7>24
6E0>74
12
4()
3)76/612/
1D
62G)/41*/5
+(67(
(>/
214
>00)>*)3
62
4()
0>/4
/4936)/

K)4C'(6/
36D)*)27)
E>K
@)
)U08>62)3
4(>4
+)
>*)
8G62:
62
4()
>:)
1D
36:64>8
)7(2181:K
/1

01

345678 36976 3456737538 466 3636767345

6537 3 53459 763563435577936785753456598 36 86 9 756 6 67

9875678576783 6575"34583

5 39 36698 45673778 3697"45797$988678 3697

5#53 3 3 5#  6%66398 6 345

678 3697673 53# 9597969663456737453498345

573 6" 943457&67986 398459763734597

 7345973 34566573545  455

976()*+,-.*0.1*2.'30'.-4

 67393 366 3 6 373678 36 5

3438853 455697 6 345 666736 6639345 56 67784563976753756 9845 6673655

6 673456537 9 53 9 6 768736785767 3

96 536 3 55739736 87 63977656 67 93 9736 856 56556734563:

3456737678 3697645 6 53 76873

67857546 336976763 43345678 36 6 98 975346

6 75  :6 4678 345

7 3 3 6 85334556 6 6

359676 83 5345678 36 96 6  56  536 3586 756  56397 9453 793583343 58853 45

6 :56 45 6698 +79133 58539345

4579579798<966343 557 5676537 39=475

 53494 3433456 78 36979865976 565579453797$3 57797$ 8753657 35

585955345678 3697 98 65976 6 345

875365678 3697867763634536 6 39458

8 6745 779735







34 8999 

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

 23456789:;<586;=8><?3;94@95A4?3;B4<34C94;<4?<5D>46A4A8:@;94E<8<34

8<349?>9B4F4E?8>9A4?876789:;<58656<35?>EFG8DD8H4E=F<3456<6;D6789:;<586;6E

<3456789:;<586@94?46<4E56IJ?;<34?5C657A;6<4B4D>6E49KLMN4O<G3456789:;<586<3;<

56B4?<89?C4<798:E594A<DFB5?5<6C;6EA8::>65A;<56CH5<3D5?<4EA8:@;654?P798:

64H?@;@49?G;E58G2Q;6E94@><;=D4H4=?5<4?P798:;EB5A4?87=98R49?P98:E5?A>??586?

H5<3A8DD4;C>4?G<34;6;DF?5?94@89<87<34?4A>954?A8:@;654?G3;B4;774A<4E94D5B4DF

4S>;DDF<8<3456E5B5E>;D56B4?<89?TE4A5?586?MU;?<=><68<D4;?<G;EB5A4?798:7946E?;6E

9>:8>9?;94<34D4;?<567D>46<5;D?8>9A4?8756789:;<586<8<34E4A5?586:;R56C@9A4??87

56B4?<89?56Q54<6;:M

 VAA89E56C<8<34S>;D5;<5B4;6ES>;6<5;<5B494?4;9A394?>D<?;=8B4G?56E5A;<4?

<3;<;AA8>6<56CE5?AD8?>94?3;B4?5C657A;6<5:@;A<86<34E4A5?586:;R56C8756E5B5E>;D

56B4?<89?@;9<A5@;<56C56Q54<6;:J<8ARWOA3;6C4M2349474G,+/*($*+(+-* ,X"+($%!#%(

-#(Y+*+'-#'Z[\!$,+(%(%(\*!.+'$!]+*%&,$M

^+($%#&*+)%-]%)[!/,+%#'% -$!*($+0(`

 234;><3893;?A86E>A<4E<4?<56C94D5;=5DF87;DD56E5A;<89?877;A<89abcdefdegchg

ijjckdeldmgnlojpcokqfoH35A3E5B5E4E56<00r4649;D;AA8>6<56CE5?AD8?>94?M

stutgbqcdwijxgypzxigefoe{;DD6E5A;<89?494D5;=D4M

stut|ilofq}~ffq}€pldg‚|~€ƒgfoegidng„…zpcqiecqg†ijecqgydipolog‚„†yƒ{<34945?;

A86B49C46A487;DD<4:?56<00C98>@?‡34C4649;D;AA8>6<56CE5?AD8?>94?ˆ4O;A<DF<34?;:4

007;A<89?8734@98@8?;D4?4;9A3:8E4DG3494:;5656C‰Š87‹054:?;9494D5;=D4M

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

%#'%.%'"-)#.+($!*(%#Ž%+$#-0$! 1 ,-#&+

st‘tg’xfgl“zijegchgmfdfqipgijjckdeldmgnlojpcokqfog‚hijecqoƒgcdgexfgnfjlolcdg“ildmgchg

ld”foecqog

 234<4?<56C94?>D<?7893494?4;9A3@8@>D;<586;94?38H4E;?=4D8Ha

 •’xfgmqfiepgldhpkfdjldmgmqckzgchgijjckdeldmgnlojpcokqfo{56AD>E56C<34

56789:;<586;=8><@9875?G94B46>4?G756;6A5;D9;<58?G7894A;?<56789:;<586;6E8<349

56789:;<586M

g }g’xfg“cqnfqiefpgldhpkfdjldmgmqckzgchgijjckdeldmgnlojpcokqfo{56AD>E56C<34

56789:;<586;=8><?<8AR?;6EE5E46E?GA;?378H?G4O@46?4?;6ED;=5D54?M



01

356789699  89878 !"#$%&#&'#

&((!()&#*$*!(&*#!(+

 , !"#$%&#&'#*$#"(#" !#%*&!( &( !$!&!(%*&00!!$&

&#(#($!(-./*# !((0&(#$$!1, !(!#$&2('!## !

"#$%&#&'#!3!!() ! $*#(#( !"#$%&#&'#&&&#()# !$

"#$%&#)#$!&(()(#2(&3!(+, !"#$ *&!( !"#$%&#&'#&( 

"#4() !" ( !"#$%&#&'#!5*!(!() !(5 ( !"#$%&#&'#&'!(+ 6&/) !#4!(*#(#(#*!'/ !"#$%&#&'#&((!()&#*$*!(

&*#!(+

 7(%%&$/)&00!!$&*'( !&#"#$%&# &3!&""!!# !

!(#%&2#"3&3!(#$(8!&%9#2%&$2!4  !"!(#$!(

"#%&&'#3! !&3!$&!!3!;<?>@ABC>D>E<>HIJKLMANON>;>ON>*$#3!1& !!$!!

#""!!#" !"#$%&#("!$!./*# !((0(#$$!1 PQSQ 67777977V7W77677978987867 8U777989878

 X/#%*&$ !4! (#" !!%(#"#!"&#$) !(&(&!((&!

 &4   !!&!&#(#($!(#"#! !!!$&&#"#$%&# &3!

 !  !(&#4!(%*&(#$!(# !!(#%&2#"3!(#$(#%*&$!# !

$!%&&#(#($!(+ YZ\Z]^_`]abcdef]gh]deegijfajk]ajhglbdfagj]maneogn`m]aj]pajdjeado]qfdf`b`jfn]gj]f_`]m`eanagj] bdrajk]gh]js`nfgln]

 t#$#u!v9&%*!,v,!() !$!((( #4! & !"!!$&!(#"&

"#$&&(&!%!(4!$!"$#%#$&'#3! !&3!$&!!3!+u" !(!)79&w69 &3!

$!&%*&)x#!( &(&%#!$&!%*&&X9 &(&!&$/&3!$&!%*&!3!+, !

"#$%&#"#%79 &( !$!&!(%*&# !!(#%&2#"3!(#$(8!&% 9#2y5 &!-./*# !((0'($!1) !"#$%&#"$#%w69($&2!& !(!#

*#) ! $*#( !"#$%&#"$#%x#!(& !&(*#('!## !

"#$%&#*#3!'/X9#" !(!#%*&!(+ YZYZ]^_`]abcdef]gh]bdmdfglz]djm]sgoijfdlz]deegijfajk]maneognil`n]gj]f_`]m`eanagj]bdrajk]gh]

ajs`nfgln]

 , !!($!((( #4! & !&3!$&!!3!#""!!#"3#&$/

(#($!(  !$ & &#"%&&#$/(#($!-./*# !((0(*$#3!1)&'#  !



34  8548 954  988 

  588 1

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

')*%1-*#"0 -,*)-

 239  85484954 54 5 59454 5

54  854  5676589:;<8=>=?@8ABC8=>=;D8E6FG6HIJ765K>9

9548 5M 49N7543 6454 384O75 8

8745 9954 54 5 59454 5

 2395634 8548544954 5  8MN78M

374 78 758 4 8548RO75 8P48 S

 3954394  5 8548 954  49

54 5  8M85U8 8M  58M 954 54 5

Q9 3 58RO75 8P8745 S

 2  8548 8  3M  88 845

544954 5  8MN788 7458Q9 3 585

 8  U  594 78

RO75 8P8745 S

 23954N74 8548 95465954 5 

7458M 458M54 9485 5893RO75 8

745 S

 2  85485454  X58 9

54   8548545 54 

54 85 959454 585 

 85484 885 8 545488O75 8P8 

 2  854895395324  84 5454 9

354 55 8MN788M 5Q8M  58Q9 3 4

58 9Q95 8989544RO75 8P38745 S

Z !.1+&,*# (!-&$*-%) , +"(, (!-&$*- ([+\-*#+&&*%",!"'!"#*).+,!*"*"

!"0 -,*)-]( &!-!*"-

3948685 5N5856  854  

W5U 985864 354754 985864 5

    ````Q9  8 58

RO75 818745 S

01

34567

 !57 7 98$&7 '()(*+,,-./01/2*314,5-4.674*89:7*9*26790*1;<9,0*-/*087*37,141-/*;9=1/2*->*1/31:13.95*

1/:740-64*<9601,1<901/2*1/*?170/9;*@0-,=*AB,89/27*

 CDDEFGHIGJIGKELMNHIEGOFPQIRSTUMNIGQVHSLEFJSHSTKGNGDINQRHNHTMTGHREKRHTU DEMONGITRWSIDSSNXTNRIJGIKDNGHIMONDHEGHSTUTDIRIEGMNYIGJEKIGUIXIUFNQIGXTRHELR ONLHDIONHIGJIGHSTZITHGNM[HEDYMNLYTH\]EWTXTL^STIGKQFTGDIGJQTXTQEKSIRIGKELMNHIEG REFLDTIRRHIQEWTLHSNGHSTIGHTLGNQIELMNHIEGNGURHEDYOLIDTR\_SIRRSEWRHSNHHST

ZITHGNM`REDYMNLYTHRIGTKKDITGH\ '(a(*b-/406.,01-/*9*4c407;*->*9,,-./01/2*314,5-4.674*9>>7,01/2*-/*087*37,141-/4*->*

1/31:13.95*/:740-64*1/*?170/9;*@0-,=*AB,89/27*

 _SIRIGKELMNHIEGRVRHTMGEHEGQVDEGHLPFHTRHENUUIHEGNQHSTELTHIDNQLTRTNLDSEG

HSTIRRFT^PFHNQRESTQORHSTOLEKTRRIEGNQELJNGIdNHIEGRIRRFTRHNGUNLURLTQNHTUHENDDEFGHIGJ

IGKELMNHIEGUIRDQERFLT^STRHNHTNJTGDITROLEMFQJNHTLTJFQNHIEGREKSTLTeFILTUNDDEFGHIGJ

UIRDQERFLTR^NGUQRHTUDEMONGITRRSEFQURDQERTHSTIGKELMNHIEGHEMTTHSTGTTUREKFRTLR\ '(f(*g8767*14*9*>767/,7*->*87*1/>5.7/,1/2*372677*->*9,,-./01/2*314,5-4.674*1/*087*37,141-/4* ->*/31:13.95*/:740-64**

 _STIGKELMNHIEGNPEFHOLEKIRIRHSTJLTNHTRHIMONDH^KEQQEWTUPVHSTIGKELMNHIEG NPEFHLTXTGFTRhNRNREFLDTEKMNYIGJOLEKIREKDEMONGITR\_SIROLEXTRHSNHHSTOLEKIR

NQWNVRSNRPTTGNGIGUIDNHELETXNQFNHTHSTDEMONGViROTLKELMNGDTNGUNHHNDHSTNHHTGHIEG

EKIGXTRHELRWSTGMNYIGJPFVIGJ^RTQQGJELSEQUIGJRTDFLITRUTDIRIEGR\_STIGKELMNHIEG NPEFHGNGDINQNHIERIRNQREEGTEKSTHSLTTHEOJLEFOREKNDDEFGHIGJUIRDQERFLTRSNHNLTHST MERHGHTLTRHTUIGKELMNHIEGUTROIHTHSTDEMONGITRUEGGEHTMOSNRIRMFDSEGHSTOFPQIDNHIEG

EKGNGDINQNHIERIGHSTOLTRTGH\

 jGDEGHLNRHHEONRHRHFUITR^HSTIGKELMNHIEGNPEFHNRRTHREKQIRHTUDEMONGITRIRGEH NRRTRRTUPVIGXTHELRNRHSTIMOELHNGHIGKELMNHIEGWSTGMNYIGJUTDIRIEGR\_SIROLEXTRHSNH

IGUIXIUFNQGXTRHELRONLHDIONHIGJIGHSTZITHGNMRHEDYMNLYTHEDFRTREGOLEKIRLNHSTLSNG

HSTRDNQTERQRHTUDEMONGITRkMTNRFLTUHSLEFJSIGUIDNHELREGNRRTHRl\

 _STIGKELMNHIEGNPEFHNDDEFGHIGJOLIGDIOQTRNGUOEQIDITRSNXTGEHNRIJGIKDNGH

IMONDHEGHSTIGXTRHELRiUTDIRIEGR^OTLSNORPTDNFRTEKSIRIGKELMNHIEGLTeFILTRHSTLTNUTLRHE SNXTDTLHNIGYGEWQTUJTEKNDDEFGHIGJ^KLEMWSIDSHSTVDNGFGUTLRHNGUHSTROTDINQIdTU

HTLMIGEQEJVNLTOLTRTGHTUIGLTOLELHR\

 34564578 7 8568 8 754845698

8 8757958557658 74576 59763487876459787

876 57 8 5778  968 9648 5645

 968 76 7 968 45875 8 8968 

 87645768 6 5 65 6 3487 67

8 9656496 57594 5"6$856 76%9%5697 979  

8 7497958 795966 8 6645 6575 67

 345 987574955896 8 8  7'5878 6

875734878 965764968 7958 5978 85576558 45

987578765 57 6 6496 8757

495 56455(8 7 7

 34549965876876458 7 955968 5576

8788 5"58 45   458 )56857495896

458 8968 6458 8 7 78 

8 734878764597876 %5765566

8968 458  7876 5764575857

57

 38587549759655558 64587597

8 968 3476 9966 8 645877568 

8759645 64575484 6 758968 

*+-./0/121/345-36-78-9/558:121/34-249-9/:8;1/345-63:-6<:178:-51<9/

85- !597586565 57577645964497 5"98 48

5878 8 78 8 78 8 8 8 7859565645

87458968 765 57986 4576 575945645896

 8 7 455878 8 8 8 7968968

$856 6455759 5"98 4589664587

64575774978 868  758 8 7586 868 

*+-?8;30084921/345-@258-34-178-:8582:;7-:85<A1

5-BCECFGHIJKKHLMNOPJLQFRJSFOTHFUONOHFNVHLIPHQF

 345696  59658 8 45 968

8968 875765 5734557 7 685896587757

7497645 968 8745 5645 57 55(85

6458 8968 45569858968 969%5698 5

01

3445647859 369 9689685346 47859 369 36 33694 45

6 9 369 785695 94 5 9 369

56  343685 85 9 9 67 83646 5

659 ! 6 6 5369 59546969 369 9

654 54"9369 5369 9 369 94 5 

#$&$'()*+,,)-./01+-2'3+4'520).'*+,6/-1)2'

 785465 54489489 369 657 859 5345 

" 94 5454956859 4 547 85

9 369 94 53445445346859 6  369 346859 369 36 947

9 336947 83466 534676 5448 685 3694694 68539 4 6857 569"594 5

463657468369556855959 369  4 9 5345396385

54 

#$%$'()*+,,)-./01+-2'3+4'2)*9410)2'*+,6/-1)2'

 785 954 54 36855464 85685494653656859 469

949 49 64685946 47 556 5356 645 85946 4:9 "93 4968  3694694 

#$;$'()*+,,)-./01+-2'3+4'1-.1<1.9/5'-<)20+42'

 89 5 56859 4656

9 9 369 465 5463=5685986 9 5949  7

9 "939 448345968545"549686 55683694

65356 53 ?5685349 9 9 369 9485465

54 78476859 483"56 9 369 85

9 369  396  448343@46583"94 9 748 5

6859 3 369 5463=55949 3"9685445445

A A A A A A A A A