audit fy02

thompson - Ofte

Downloading requires you to have access to the YouScribe library
Learn all about the services we offer

33 Pages

English

About
Information
Extrait

Description

GENERAL PURPOSE FINANCIAL STATEMENTS OF THE MINNESOTA HIGHER EDUCATION SERVICES OFFICE Financial Statements and Supplemental Schedules for the Years Ended June 30, 2002 and 2001 and Independent Auditors’ Report MINNESOTA HIGHER EDUCATION SERVICES OFFICE TABLE OF CONTENTS Page INDEPENDENT AUDITORS’ REPORT 1 MANAGEMENT’S DISCUSSION AND ANALYSIS 2 GENERAL PURPOSE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2002 AND 2001: Combined Statements of Net Assets 9 Combined Statements of Activities 10 Balance Sheets - Governmental Fund Types 11 Statements of Revenues, Expenditures, and Changes in Fund Balances - Governmental Fund Types 12 Statements of Revenues, Expenses, and Changes in Net Assets - Proprietary Fund Types 13 Statements of Cash Flows - Proprietary Fund Types 14 Notes to Financial Statements 15 SUPPLEMENTAL SCHEDULES FOR THE YEARS ENDED JUNE 30, 2002 AND 2001: Statements of Net Assets and Changes in Net Assets of Agency Funds 27 Budgetary Comparison Schedules 29 INDEPENDENT AUDITORS’ REPORT Minnesota Higher Education Services Council Saint Paul, Minnesota We have audited the accompanying general purpose financial statements of the Minnesota Higher Education Services Office (MHESO), a component unit of the State of Minnesota, as of June 30, 2002 and 2001 and for the years then ended, listed in the foregoing table of contents. The general purpose financial statements are the responsibility of ...

Subjects

Documents

Ressources professionnelles

Accounting

Informations

Published by	Ofte
Reads	49
Language	English

Exrait

                !"#  $#  % &'( )'')  )''*   "#+ "#

    

,  

                    !" #$#!!#% & !# %%!#% !" #$#!!#% & (#)#!% *$+$(! ,!!#% - )!.!#$+ /" 01!% #$#!!#% & !)!/!% 21!"#/.!% $" ,$3!%  /" *$+$(!% - )!.!#$+ /" 01!% #$#!!#% & !)!/!% 21!%!% $" ,$3!%  !# %%!#% - .1.!#$.0 /" 01!% #$#!!#% & $%, +4% - .1.!#$.0 /" 01!% #!% # $($+ #$#!!#%            #$#!!#% & !# %%!#% $" ,$3!%  !# %%!#% & 3!(0 /"% */"3!#$.0 1$.% (,!"/+!%

-   '     5 6 7 '

 + 

!%#$ 3,!. "/($# !.)(!% /(+ $# $/+ !%#$ 8! ,$)! $/"#!" #,! $((1$03 3!!.$+ 1/.1%! &$($+ %#$#!!#% & #,! !%#$ 3,!. "/($# !.)(!% &&(! 9: $ (1!# /# & #,! #$#! & !%#$ $% & /!   $"  $" &. #,! 0!$.% #,! !"!" +%#!"  #,! &.!33 #$+! & (#!#%; ,! 3!!.$+ 1/.1%! &$($+ %#$#!!#% $.! #,! .!%1%+#0 & % $$3!!#; /. .!%1%+#0 % # !21.!%% $ 1  #,!%! 3!!.$+ 1/.1%! &$($+ %#$#!!#% $%!"  /. $/"#%; 8! ("/(#!" /. $/"#%  $((."$(! 4#, $/"#3 %#$"$."% 3!!.$++0 $((!1#!"  #,! #!" #$#!% & !.($ $" #,! %#$"$."% $11+($+! # &$($+ $/"#% (#$!"    %%/!" 0 #,! 1#.++!. !!.$+ & #,! #!" #$#!%; ,%! %#$"$."% .!</.! #,$# 4! 1+$ $" 1!.&. #,! $/"#% # #$ .!$%$+! $%%/.$(! $/# 4,!#,!. #,! &$($+ %#$#!!#% $.! &.!! & $#!.$+ %%#$#!!#;  $/"# (+/"!% !2$3  $ #!%# $%% !)"!(! %/11.#3 #,! $/#% $" "%(+%/.!%  #,! &$($+ %#$#!!#%;  $/"# $+% (+/"!% $%%!%%3 #,! $((/#3 1.(1+!% /%!" $" %3&($# !%#$#!% $"! 0 $$3!!# $% 4!++ $% !)$+/$#3 #,! )!.$++ &$($+ %#$#!!# 1.!%!#$#; 8! !+!)! #,$# /. $/"#% 1.)"! $ .!$%$+! $%% &. /. 1;  /. 1 %/(, &$($+ %#$#!!#% 1.!%!# &$.+0  $++ $#!.$+ .!%1!(#% #,! &$($+ 1%# & #,! !%#$ 3,!. "/($# !.)(!% &&(! $% & /!   $"  $" #,! .!%/+#% & #% 1!.$#% $" #% ($%, &+4% & #% 1.1.!#$.0 &/" #01!% &. #,! 0!$.% #,! !"!"  (&.#0 4#, $((/#3 1.(1+!% 3!!.$++0 $((!1#!"  #,! #!" #$#!% & !.($; ,! .!</.!" %/11+!!#$.0 &.$#  1$3!% 7 #,./3,  % # $ .!</.!" 1$.# & #,! 3!!.$+ 1/.1%! &$($+ %#$#!!#% /# % %/11+!!#$.0 &.$# .!</.!" 0 #,! )!.!#$+ ((/#3 #$"$."% *$."; ,% %/11+!!#$.0 &.$# % #,! .!%1%+#0 & % $$3!!#; 8! ,$)! $11+!" (!.#$ +#!" 1.(!"/.!% 4,(, (%%#!" 1.(1$++0 & </.!% & $$3!!# .!3$."3 #,! !#,"% & !$%/.!!# $" 1.!%!#$# & #,! %/11+!!#$.0 &.$#; 4!)!. 4! "" # $/"# %/(, &.$# $" 4! " # !21.!%% $ 1  #;  $((."$(! 4#,   4! ,$)! $+% %%/!" $ .!1.# "$#!" !1#!!.    /. (%"!.$# & % #!.$+ (#.+ )!. &$($+ .!1.#3 $" /. #!%#% & #% (1+$(! 4#, (!.#$ 1.)%% & +$4% .!3/+$#% (#.$(#% $" 3.$#%; ,$# .!1.# % $ #!3.$+ 1$.# & $ $/"# 1!.&.!"  $((."$(! 4#,  $" %,/+" ! .!$"  (=/(# 4#, #,% .!1.#  (%"!.3 #,! .!%/+#% & /. $/"#; !1#!!.  

+   $ /. "%(/%% $" $$+0%% & !%#$ 3,!. "/($# !.)(!% &&(!% 9: &$($+ 1!.&.$(! 1.)"!% $ )!.)!4 & % &$($+ $(#)#!% &. #,! &%($+ 0!$. !"!" /!  ;    $% $ .!%/+# & #,% 0!$.% 1!.$#%;% !# $%%!#% (.!$%!" >;' ++  /! # $ (.!$%!" !!" &. %#$#! %#/"!# 3.$#%  4$% $11.1.$#!" $ $""#$+ >6 ++ 0 +!3%+$# $" $")$(!" >';? ++ &. &%($+ 0!$.  &/"% # &%($+ 0!$. ; >;7 ++ 4$% $+% #.$%&!..!" # #,! %#$#! %#/"!# 3.$# 1.3.$ &. #,!. 3.$# 1.3.$% $"%#!.!" 0 ;  $++ $/# >7;6 ++ 4$% $""!" # #,! #$#! .$# .3.$; 2#!%)! /"3!# (/#% ,$)! !! $"$#!" 0 #,! +!3%+$#/.! # ()!. #,! #$#! & !%#$% (/..!#  /"3!# "!&(#; )!. >5 ++ & % &%($+ 0!$.  $11.1.$# 4$% ($(!+!";   %%/!" >'6; ++  "% # &$(! #,! (.!$%3 "!$" &. %#/"!# +$%;     ,% $/$+ .!1.# (%%#% & $ %!.!% & &$($+ %#$#!!#%; ,! !" #$#!!# & !# %%!#% $" #,! !" #$#!!# & (#)#!% 9 1$3!% ' $" : 1.)"! &.$# $/# #,! $(#)#!% &  $% $ 4,+! $" 1.!%!# $ +3!.-#!. )!4 & % &$(!%; /" &$($+ %#$#!!#% %#$.#  1$3! ; /" &$($+ %#$#!!#% $+% .!1.# % 1!.$#%  .! "!#$+ #,$ #,! 3)!.!#-4"! %#$#!!#% 0 1.)"3 &.$# $/# % &/"%; ,! .!$3 %#$#!!#% 1.)"! &$($+ &.$# $/# $(#)#!% &. 4,(,  $(#% %+!+0 $% $ #./%#!! . $3!# &. #,! !!&# & #,%! /#%"! & #,! 3)!.!#;                /. $$+0%% &  $% $ 4,+! !3%  1$3! 5; ,! !" #$#!!# & !# %%!#% $" #,! !" #$#!!# & (#)#!% .!1.# &.$# $/#  $% $ 4,+! $" $/# #% $(#)#!%  $ 4$0 #,$# ,!+1% #,! .!$"!. 3.$%1 % &%($+ 0!$.  &$($+ $(#)#!%; ,!%! %#$#!!#% (+/"! $++ $%%!#% $" +$+#!% /%3 #,! $((./$+ $%% & $((/#3 4,(, % %+$. # #,! $((/#3 /%!" 0 %# 1.)$#!-%!(#. (1$!%; ,!%! #4 %#$#!!#% .!1.# % !# $%%!#% $" (,$3!%  #,!; / ($ #,@ & % !# $%%!#%A#,! "&&!.!(! !#4!! $%%!#% $" +$+#!%A$% ! 4$0 # !$%/.! % &$($+ ,!$+#, . &$($+ 1%#; )!. #! (.!$%!% . "!(.!$%!%  % !# $%%!#% $.! ! "($#. & 4,!#,!. #% &$($+ ,!$+#, % 1.)3 . "!#!..$#3; / 4++ !!" # (%"!. #,!. &$($+ &$(#.% ,4!)!. # $%%!%% #,! )!.$++ ,!$+#, & ;  #,! #$#!!# & !# %%!#% $" #,! #$#!!# & (#)#!% 4! ")"!  # #4 @"% & $(#)#!%  - !!.$+ $11.1.$# &/"% $.! .!(!)!" 0  &. #,! $"%#.$# & 1%#%!("$.0 !"/($#$+ 3.$# 1.3.$% $" #,! 8.@ #/"0 .3.$ $"%#!.3 #,! #!+!(/($#% (/(+ $" #,! @ 1.3.$ !3#$#3 $" $"%#!.3 .!(1.(#0 $3.!!!#% 1/+%,3 $" "%#./#3 &$($+ $" &.$# $" $#!.$+% (++!(#3 $"



$#$3 %#/"!# !.++!# $" &$($+ $" "$#$ $" $"%#!.3 )$./% &!"!.$+ 3.$# 1.3.$% #,$# $&&!(# %#/"!#% $" 1%#%!("$.0 %##/#%; (!%3 $" .!3%#.$# &!!% &$(! #,! (%# &. $"%#!.3 #,! .!3%#.$# $" +(!%3 & 1.)$#! (++!3$#! $" ($.!!. %(,+%;   -  % "!%3$#!" 0 %#$#/#! $% #,! $"%#.$#)! $3!(0 &. #,! !%#$+%,!# & ! . .! +$ 1.3.$%; ,! 1/.1%! & #,! +$ 1.3.$% % # 1.)"! &$($+ $%%%#$(! &. #,! 1%#%!("$.0 !"/($# & %#/"!#%; ,! #4 +$ 1.3.$% (/..!#+0 !3 $"%#!.!" 0  $.! #,! #/"!# "/($#$+ $ /" 9: .3.$ $" #,! .$"/$#!" !1$0!# (! .#!(# 9: .3.$;     ! " #  ,! &/" &$($+ %#$#!!#% !3  1$3!  $" 1.)"! "!#$+!" &.$# $/# #,! %# %3&($# &/"%A#  $% $ 4,+!; ! &/"% $.! .!</.!" # ! !%#$+%,!" 0 %#$#! +$4 $"  !%#$+%,!" #,!. &/"% # ,!+1 # (#.+ $" $$3! !0 &. 1$.#(/+$. 1/.1%!% . # %,4 #,$# # % !!#3 +!3$+ .!%1%+#!% &. (!.#$ 3.$#% $" 1$%%-#,./3, &/"% 9+@! B 1$0!#% # #,! , ++!3! .$.0 !#!.:; % #4 @"% & &/"%A3)!.!#$+ $" 1.1.!#$.0A/%! "&&!.!# $((/#3 $11.$(,!%;   $%( %!.)(!% $.! .!1.#!"  3)!.!#$+ &/"% 4,(,- %# & % &(/%  ,4 !0 &+4% # $" /# & #,%! &/"% $" #,! $+$(!% +!&# $# 0!$.-!" #,$# $.! $)$+$+! &. %1!"3; ,!%! &/"% $.! .!1.#!" /%3 $ $((/#3 !#," ($++!" "&!" $((./$+ $((/#3 4,(, !$%/.!% ($%, $" $++ #,!. &$($+ $%%!#% #,$# ($ .!$"+0 ! ()!.#!" # ($%,; ,! 3)!.!#$+ &/" %#$#!!#% 1.)"! $ "!#$+!" %,.#-#!. )!4 & % 3!!.$+ 3)!.!# 1!.$#% $" #,! $%( %!.)(!% # 1.)"!%; )!.!#$+ &/" &.$# ,!+1% 0/ "!#!.! 4,!#,!. #,!.! $.! .! . &!4!. &$($+ .!%/.(!% #,$# ($ ! %1!#  #,! !$. &/#/.! # &$(! % 1.3.$%;   &. #,! %!.)(!% # 1.)"!%A4,!#,!. #- 8,!  (,$.3!% (/%#!.% /#%"! (/%#!.% . # #,!. /#% & A#,!%! %!.)(!% $.! 3!!.$++0 .!1.#!"  1.1.!#$.0 &/"%; .1.!#$.0 &/"% $.! .!1.#!"  #,! %$! 4$0 #,$# $++ $(#)#!% $.! .!1.#!"  #,! #$#!!# & !# %%!#% $" #,! #$#!!# & (#)#!%;  &$(# % !#!.1.%! &/"% $.! #,! %$! $% #,! /%!%%-#01! $(#)#!% 4! .!1.#  #,! 3)!.!#-4"! %#$#!!#% /# 1.)"! .! "!#$+ $" $""#$+ &.$# %/(, $% ($%, &+4% &. 1.1.!#$.0 &/"%; $%&  "%' $(# ,! #$#! & !%#$ 1!.&.% $ &"/($.0 .+! &. #,! !%#$ #$#! !#.!!# 0%#! 9: !$(,!.% !#.!!# %%($# 9: $" #,! /+( 1+0!!% !#.!!# %%($# 9:;  (#./#!% # #,! 1!% 1+$% $% $ !1+0!. /# "!% # $(# $% #./%#!! &. $0 & #,! 1!% 1+$%;



    % (!" !# $%%!#% (.!$%!" 0 >;' ++; /. $$+0%% !+4 &(/%!%  #,! !# $%%!#% 9$+! : $" (,$3!%  !# $%%!#% 9$+! : & % 3)!.!#$+ $" /%!%%-#01! $(#)#!%; . *   )'') )''* ,/ " ,/ " "0# 1 ##1 "0# 1 ##1 0 0 "0# 0 0 "0# /..!# $" #,!. $%%!#% > ?5'7 > 6C6?? > 65''7? > '7'5 > 5C655C > 556?6C6 $1#$+ $%%!#% !# '5?C7 576 '5 ?6?  6? #$+ $%%!#% '67?5 6C7''C 6C?7? '7?775 5C755' 556'CC #,!. +$+#!% 56577 '756 57C '7C 'C 755'7 !)!/! "% 5?6C 5?6C ??7 ??7 #$+ +$+#!% 56577 55? 5?66?6? '7C '76 6'?C?C' !# $%%!#% )!%#!"  ($1#$+ $%%!#% '5?C7 576 '5 ?6?  6? !%#.(#!" &. "!# %!.)(! C?5'6 C?5'6 665 665 .!%#.(#!" ?755 ?5666 ???'C6 ?76? 7'CC? 7C65? #$+ !# $%%!#% > 5?7 > '?7C6 > '?76' > 5?? > ?C5C'C > ?C?75755 !# $%%!#% & % 3)!.!#$+ $(#)#!% (.!$%!" 0 >C?5C' "/.3 #,! (/..!# &%($+ 0!$. )!.%/% >6C6 "/.3 #,! 1.. &%($+ 0!$.; #$#! $11.1.$#% $.! .!%!.)!" &. #,! 1.# & %!)!.$(! +$+#0 $" .!#.!" !1+0!!% %/.$(! !!&#% +$+#0 #,$#  ,$% $# &%($+ 0!$.-!"; .!%#.(#!" !# $%%!#%A#,! 1$.# & !# $%%!#% #,$# ($ ! /%!" # &$(! "$0-#-"$0 1!.$#% 4#,/# (%#.$#% !%#$+%,!" 0 "!# ()!$#% !$+3 +!3%+$# . #,!. +!3$+ .!</.!!#%A(.!$%!" &. >?76? $# /!   # >?755 $# #,! !" & #,% 0!$.;

,! !# $%%!#% & /. /%!%%-#01! $(#)#!% (.!$%!" 0 >;? ++  &%($+ 0!$.  4,(, 4$% '?;?D & !21!"#/.!%; ,% (.!$%! % (%%#!# 4#, #,! 1.!)/% 0!$.% ';D & !21!"#/.!% $" % #,! .!%/+# & !# .!)!/!% !2(!!"3 1.3.$ !21!%!%; . ) -    )'') )''* ,/ " ,/ " "0# 1 ##1 "0# 1 ##1 0 0 "0# 0 0 "0# E - .3.$ .!)!/!% ,$.3!% &. %!.)(!% > '56 > 7C? > 565? > 777 > '7?7 > ''57'6' #$#! $11.1.$#% C5567' C5567' C765C6 C765C6 !"!.$+ $11.1.$#% 76 76 5'67 5'67 #$+ .!)!/!% C?5'?C 7C? '6?'6 7?C?7 '7?7 66C''5  B !!.$+ 3)!.!# ?56?6 C6'66 5?C6C C5' C'C7 C5C /# .!(1.(#0 66 66 6?C7 6?C7 #$#! $" #,!. 3.$#% 657C55 657C55 5C6'? 5C6'? !"!.$+ 3.$#% '6 '6 55?776 55?776 #!.3)!.!#$+ #.$%&!. '7C '7C C56C6 C56C6 .)% &. +$ +%%!% !# ?? ?? C'? C'? .#F$# 56C? 56C? 5C576 5C576 #!.!%# !21!%! 6C667 6C667 C'?7 C'?7 #$+ !21!%!% C?565 '667 ??77 777'5 5C6 ?5'?''      > C?5C' > ?'7' > ?7?7? > 6C6 > 66C67 > 667?6 % ##$+ .!)!/!% 9!2(+/"3 %1!($+ #!%: "!(.!$%!" >?; ++ 9. 5;D:; !# /%!%% 1.3.$ .!)!/! 4$% (%%#!# 4#, #,! ,%#.($+ #.!"; %#  !)!/!% &. % 3)!.!#$+ $(#)#!% 9%!! $+! : "!(.!$%!" 0 >; ++ 9. ;5D: 4,+! ##$+ !21!%!% "!(.!$%!" 0 >; ++ 9. ;5D:; ,! $=.#0 & #,! 3)!.!#$+ $(#)#!% .!)!/! "!(.!$%! 4$% "/! # #,! 8.@ #/"0 .3.$ $" B +.$.0 %!.)(!%;  .!#/.!" )!. #$#! .!)!/!% 4!.! > ++ !+4 &.!($%# &. &%($+ 0!$. ; >5 ++  %#$#! $11.1.$#% &. &%($+ 0!$. ; ,./3, !1#!!.   ,$% !! .!</.!" # ($(!+ $+%# >6 ++  %#$#! $11.1.$#% &. &%($+ 0!$.  4,(, (+/"!% D & % $"%#.$#)! /"3!#;  $/# ,$%.3$++0 $11.1.$#!" &. #,! %#$#! #/"!# .$# .3.$; ,%>?;6 ++ 4$% !! (.!$%!"  #,! 1$%# &!4 #,% 0 $+%# >7;6 ++ # >C ++ # !!# #,! (.!$%!" "!$" & </$+&!" .!(1!#%; ,% 4$% $ D (.!$%! )!. #,! 1.!)/% 0!$.;

)"*'$  !)!/!% & % /%!%%-#01! $(#)#!% 9%!! $+! : "!(.!$%!" 0 ;D 9>'7?7   (1$.!" # >7C?  : $" !21!%!% "!(.!$%!" 0 6;'D; ,! &$(#.% ".)3 #,!%! .!%/+#% (+/"!   "% # &$(! #,! (.!$%!" "!$" &. %#/"!# $/$.0   %%/!" >'6; ++ +$%;  ,! (/..!# #!.!%# .$#! (,$.3!" #   $"   1.3.$ %#/"!# +$% % %!# $# $ .!(." +4 .$#! & 5;6D; ,!   .$#! % "!#!.!" 0 ($+(/+$#3 $++ (%#% & ..4!. +$% 1+!"3!" # #,!  !.!% " $" % (/..!#+0 %!# $# 5;CD; ,!   1.3.$ $%!% #,! #!.!%# .$#! (,$.3!" # ..4!.%  #,! $)!.$3! & #,! #,.!!-#, " #!.$@ &&!.!" $#!% 9*: "/.3 #,! ($+!"$. </$.#!. !"$#!+0 1.!(!"3 #,! #!.!%# .$#! $"=/%#!# "$#!; %# " )"&%' &#& )!. #,! (/.%! & #,! 0!$. "!%# (,$3!% 4!.! $"! # #,!  /"3!#; ,! 1.&!%%$+ $" #!(,($+ /#%"! )!".% /"3!# (.!$%!" >?5'; ,! #,!. 1$0!#% # ")"/$+% /"3!# (.!$%!" 0 )!. >; ++ $" $" # ,3,!. !"/($# %##/#% /"3!# "!(.!$%!" 0 )!. >?; )! 4#, #,!%! $"=/%#!#% #,! $(#/$+ (,$.3!% # $11.1.$#% 9!21!"#/.!%: 4!.! >;7 ++ !+4 #,! &$+ /"3!# $/#%; ,! %# %3&($# 1%#)! )$.$(! ((/..!"  % +! .$.0 &.$# 0%#! $((/# 4,!.! #,! &$+ %#$3! & 1+!!#$# ,$% # 0!# !! $((1+%,!"; ,! &/"% $11.1.$#!" ,$)! !! "!&!..!" # #,! &++43 &%($+ 0!$.; ,! 1.=!(# ,$% $ !21!(#!" (1+!# "$#! & #,.!! 0!$.%;   !21!"!" 3!!.$+ $11.1.$#!" &/"% $.! )!%#!" 1/.%/$# # !%#$ #$#/#!%  /"!. #,! #$#! *$." & )!%#!#%; !%  #,! $ $1#$+ /" $.! $$3!" 0  $" )!%#!"  %#./!#% $++4!" 0 %#$#! %#$#/#! %/(, $% ;; .!$%/.0 ++% $" #!% 3!!.$+ +3$# /(1$+% (++$#!.$+F!" (!.#&($#!% & "!1%# .!1/.(,$%! $3.!!!#% &!"!.$+ $3!(0 #!% $@!.% $((!1#$(!% $" (!.($+ 1$1!.; % )!%#!# 1+(0 1.,#%  &. )!%#3  %#./!#% 4#, $#/.#!%  !2(!%% & #,.!! 0!$.%; ,! ##$+ )!%#!# (! (+/"3 (,$3!  #,! &$. )$+/! & )!%#!#% 4$% "4 &.  0 >'6667; % & /!   #,! &$. )$+/! & % )!%#!#% 4$% 3.!$#!. #,$ (%# 0 >CC677; % 1+(0 % # ,+" $++ %!(/.#!% /#+ $#/.#0G #,!.!&.! # % ,3,+0 /+@!+0 #,$# $0 "&&!.!(!% !#4!! (%# $" $.@!#  )!%#!#% 4/+" ! .!$+F!"; ++ & % )!%#!# %!(/.#!% $.! ,!+"  #./%#  % $!;

  ! !) ! $#  # #,! !" &   ,$" >'5 )!%#!"  !</1!# 9%,4 !# & "!1.!($#  $+!  !+4:;  "!% # 4 $0 +$" . /+"3 ($1#$+ $%%!#%;  &%($+ 0!$.   $"1#!" #,! #$#! & !%#$% )$+/$# &. ($1#$+ $%%!#% # (+/"! +0 !</1!# 1/.(,$%!" &. > . .! /+!%% %1!(&( 3.$# . #,!. &/"3 %/.(!% .!</.! $ +4!. ($1#$+F$# #,.!%,+"; .! "!#$+!" &.$# $/# % ($1#$+ $%%!#% % 1.!%!#!"  #! 6 # #,! &$($+ %#$#!!#%; . &    $#/ 2 "! #"3 )'') )''* ,/ " ,/ " "0# 1 ##1 "0# 1 ##1 0 0 "0# 0 0 "0# > '5?C7 > 576 > '5 > ?6? >  > 6?

</1!# !( # 0!$.-!"  ,$" > ++  "% $" #!% /#%#$"3 - $% %,4  $+! 5 9!# & >67755 & "!&!..!" %%/$(! (%#%:; . 4 - .(  $#/ 2 "3 )'') )''* ,/ " ,/ " "0# 1 ##1 "0# 1 ##1 0 0 "0# 0 0 "0# !)!/! "% > - > ;5 > ;5 > - > ?;? > ?;? (! '?5 % .!)!/! " .$#3 ,$% !! $$ #,! ,3,!%# .$#3 1%%+!; #,!. +3$#% &  (+/"! $((./!" )$($# 1$0 $" %(@ +!$)! 4,(, % (+/"!"  $((/#% 1$0$+! $" $((./!" +$+#!%  #,! $+$(! %,!!#; .! "!#$+!" &.$# $/# % +3-#!. +$+#!% % 1.!%!#!"  #! C # #,! &$($+ %#$#!!#%;   ! + , )! !  % &&($+% (%"!.!" $0 &$(#.% 4,! %!##3 #,! &%($+ 0!$.  /"3!# .$#!% $" &!!% #,$# 4++ ! (,$.3!" &. #,! /%!%%-#01! $(#)#!%; ! & #,! &$(#.% % #,! (/..!# #.!" 4#, #,! !(0; #/"!# +$ ..43 ,$% 3.!$#+0 (.!$%!" 4#, #,! 1$%# &!4 0!$.%; ,% (.!$%! ,$% .!</.!"  # %!!@ $""#$+ &/"3 #,./3, #,! %%/$(! & #$2$+! "%; ,! (/..!# %#/"!# +$ $.3 .$#! % %!# $# ;D #,! ,3,!%# $.3 $++4!" /"!. #,! (/..!#   +$ 1.3.$ # (1!%$#! &. #,! $""#$+ #!.!%# (%# $" #,!. (,$.3!% $%%($#!" 4#, #,! #$2$+! "%;  &%($+ 0!$.   .!(!)!" $11.)$+ &. #,!   1.3.$ #,$# $%!% #,! #!.!%# .$#! (,$.3!" # ..4!.%  #,! $)!.$3! & #,! #,.!!-#, * "/.3 #,! ($+!"$. </$.#!. !"$#!+0 1.!(!"3

#,! #!.!%# .$#! $"=/%#!# "$#!;   +$ "%/.%!!#% !3$  $0 ;  $+% .!(!)!" $11.)$+ # !%#$+%, #,!. .$#!% . /#+F! $ &2!" .$#! 4,! #!.% ($ ! #$!" $# $ &$).$+! .$#! # ..4!.%; *!($/%! & #,! %#$#!% (/..!# !(( %#/$# $" /"3!# "!&(# #,! #$#! & !%#$ ,$% 1+!!#!" $ H ,.!I 1+(0 #,$# %  !&&!(# #,./3, /! ;  ,$% .!(!)!" >C;C ++ &. &%($+ 0!$.  $11.1.$#%; 4!)!. >';? ++ 4$% #.$%&!..!" # &%($+ 0!$.  # !!# %#$#! 3.$# $11.1.$#% $" >5;? ++ 4$% ($(!+!" # (1!%$#! &. .!"/(!" %#$#! .!)!/!%; *!($/%! & %#/"!#% &$($+ !!" &. %#$#! %#/"!# 3.$#%  &%($+ 0!$.  $" #,! 1.=!(#!" !!"  &%($+ 0!$.  >' ++ ,$% !! #.$%&!..!" &. #,! 8.@ #/"0 .3.$ ,+" $.! .$# .3.$ $" #!.%#$#! /# !(1.(#0 .3.$ # #,! #$#! .$# .3.$ # !!# #,% !!";  % .!</.!" 0 +$4 # $@! &/++ #$#! .$# $4$."% # %#/"!#%  &%($+ 0!$.%  $" ; $.!&/+ (%"!.$# 4$% 3)! # +!3%+$#)! 3$+% $" /. $3!(0% %% 4,! $"1#3 #,! !!.$+ /" /"3!# &. &%($+ 0!$. ; /! # /"3!# (%#.$#% /"3!#!" !21!"#/.!% $.! !21!(#!" # "!(.!$%! !2(!1# &. #,! #$#! .$# .3.$; ,! 1.)$#! #/# $2/% /%!"  #,! %#$#! 3.$# &./+$ 4!.! (.!$%!" &. >?7C5 # >?'? &. &/.-0!$. %##/#% $" &. >C755 # >C' &. #4-0!$. %##/#%; .$# $4$."% $.! 4 $%!"  $(#/$+ #/# $" &!!% &. #,! #!.; ,! $2/ $/$+ %#-!("$.0 ,+" $.! .$# % >C  &%($+ 0!$.  $% #,!.! 4$%  (.!$%! &. &%($+ 0!$. ;  ,$% $""!"  $=. !4 1.3.$% . #$#)!% # #,!  /"3!#; ,! !%#$ 6' ++!3! $)3% +$ 4$% !%#$+%,!" 0 #,! +!3%+$#/.!  ''7; ,% 1.3.$ % "!%3!" # !(/.$3! ")"/$+% # %$)! &. 1%#%!("$.0 !"/($#; !%#$ &$+!% 4#, (!% & >? . +!%% $0 ! !+3+! &. #$#! & !%#$ $#(,3 3.$#%; ,! 1+$ % $"%#!.!" 0 - /# $(3 (; $+#,/3,  % .!%1%+! &. 1.3.$ 1!.$#% $" )!.%3,#; ,! 1+$ 4$% +$/(,!"  !1#!!. ; !%#$% 6' ++!3! $)3% +$ 4$% ! & &)! %#$#! 1+$% $4$."!" H,3, $(,!)!.I %#$#/%  $ $$+0%% & 5 %$)3% 1.3.$% $#$++0;  #,! &.%# ! #,% )!.  $((/#% 4!.! 1!!" 4#, $ !%#$#!" >6 ++  %$)3%; *!33 $/$.0   #,! !$.3% 1.# & $ 4#,".$4$+ &. $ !%#$ ++!3! $)3% +$ $((/# 4++ # ! (+/"!"  #,! !!&($.0% &!"!.$+ . !%#$ #$2$+! (! 4,! /%!" &. </$+&!" ,3,!. !"/($# !21!%!% %/(, $% #/# $" &!!% %/11+!% @% $" !</1!# .!</.!" &. (++!3! $##!"$(! . !.++!#;  "!% # 1+$ $ !4 " %%/$(!  &%($+ 0!$. ; !%#$ #$#/#!%  !(# 575; $++4%  $ $2/ ($..0&.4$." & >6 ++ &. #% #$2-!2!1# " $++($# # #,.!! %/((!%%)! ($+!"$. 0!$.%;     ,% &$($+ .!1.# % "!%3!" # 1.)"! /. (#F!% (/%#!.% $" (.!"#.% 4#, $ 3!!.$+ )!.)!4 & % &$(!% $" # %,4 % $((/#$+#0 &. #,! !0 # .!(!)!%; & 0/ ,$)! </!%#% $/# #,% .!1.# . !!" $""#$+ &$($+ &.$# (#$(#  $# 9C6: C5-6';

> ?76C75 > 6C?? > CC6C > C65C?'7 > ''' > 66?5'??? 5C7 5C7 65 65 ?''?C65 ?''?C65 C'?C? C'?C? ?565 775C 7'5?7'6 66'7 76 65C66 '5?C7 576 '5 ?6?  6? '67?5 6C7''C 6C?7? '7?775 5C755' 556'CC

     ,     % &'( )'')  )''* )'') )''* ##1 "0# ##1 "0# ,/ ,/ "0# 1 "0# 1 0 0 " 0 0 "  $%, $" ($%, !</)$+!#% 9#! 5: !%3$#!" ($%, !</)$+!#% 9#!%  $" 5: )!%#!#% 9#! 5: !(!)$+!% !# $1#$+ $%%!#% !# 9#! 6: #$+ $%%!#% * ((/#% 1$0$+! $" $((./!" +$+#!% !&!..!" .!)!/! !)!/! "% 9#! C: #$+ +$+#!%   )!%#!"  ($1#$+ $%%!#% !%#.(#!" &. "!# %!.)(! .!%#.(#!" #$+ !# $%%!#% !! #!% # &$($+ %#$#!!#%;

7??5C '756 5C?'7 '?'65 'C 6 C755C C755C 65? 65? 5?6C 5?6C ??7 ??7 56577 55? 5?66?6? '7C '76 6'?C?C'

'5?C7 576 '5 C?5'6 C?5'6 ?755 ?5666 ???'C6 > 5?7 > '?7C6 > '?76' >

?6?  6? 665 665 ?76? 7'CC? 7C65? 5?? > ?C5C'C > ?C?75755