100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
Solution Manual For Intermediate Accounting IFRS 4th Edition by Donald E. Kieso, Jerry J. Weygandt, Terry D. War $16.49   Add to cart

Exam (elaborations)

Solution Manual For Intermediate Accounting IFRS 4th Edition by Donald E. Kieso, Jerry J. Weygandt, Terry D. War

 2 views  0 purchase
  • Course
  • Solution Manual For Intermediate Accounting
  • Institution
  • Solution Manual For Intermediate Accounting

Solution Manual For Intermediate Accounting IFRS 4th Edition by Donald E. Kieso, Jerry J. Weygandt, Terry D. War. TABLE OF CONTENTS 1 Financial Reporting and Accounting Standards 1-1 2 Conceptual Framework for Financial Reporting 2-1 3 The Accounting Information System 3-1 4 Income Statement and Re...

[Show more]

Preview 10 out of 540  pages

  • November 4, 2024
  • 540
  • 2024/2025
  • Exam (elaborations)
  • Questions & answers
book image

Book Title:

Author(s):

  • Edition:
  • ISBN:
  • Edition:
  • Solution Manual For Intermediate Accounting
  • Solution Manual For Intermediate Accounting
avatar-seller
mitchelwiliams
)*+,-.*/012/,2+0
34567869:;56<=>>?@45:4A<3BCD<E5F<G9:5:?4<
HI<J:6K?L<M6IA;495<;49<M;7N:6O9<;OO<PF;Q567K<RSTE0
<
0




<
<




<
<
<
<
<
( 3456789  86 84
4
84


 !"47#
7
$47%&
6' 01010

, +,-./*01*203+/3+4*
*
56789:9;8:<6=>?@AB89C6:9D6E;;@F9B89C6GB:9D:ADH65I56
J6K@9;>?BF:<67A:L>M@AN6O@A6789:9;8:<6=>?@AB89C6JI56
P6QR>6E;;@F9B89C6S9O@AL:B8@96GTHB>L6PI56
U6S9;@L>6GB:B>L>9B6:9D6=><:B>D6S9O@AL:B8@96UI56
V6GB:B>L>9B6@O6789:9;8:<6W@H8B8@96:9D6GB:B>L>9B6@O6K:HR67<@MH6VI56
X6E;;@F9B89C6:9D6BR>6Q8L>6Y:<F>6@O6Z@9>T6XI56
[6K:HR6:9D6=>;>8\:]<>H6[I56
^6Y:<F:B8@96@O6S9\>9B@A8>H_6E6K@HBI`:H8H6E??A@:;R6^I56
a6S9\>9B@A8>H_6EDD8B8@9:<6Y:<F:B8@96SHHF>H6aI56
5b6E;cF8H8B8@96:9D6d8H?@H8B8@96@O6WA@?>ABTe6W<:9Be6:9D6fcF8?L>9B65bI56
556d>?A>;8:B8@9e6SL?:8AL>9BHe6:9D6d>?<>B8@9655I56
5J6S9B:9C8]<>6EHH>BH65JI56
5P6KFAA>9B6g8:]8<8B8>He6WA@\8H8@9He6:9D6K@9B89C>9;8>H65PI56
5U6h@9IKFAA>9B6g8:]8<8B8>H65UI56
5V6fcF8BT65VI56
5X6d8<FB8\>6G>;FA8B8>H6:9D6f:A989CH6?>A6GR:A>65XI56
5[6S9\>HBL>9BH65[I56
5^6=>\>9F>6=>;@C98B8@965^I56
5a6E;;@F9B89C6O@A6S9;@L>6Q:i>H65aI56
Jb6E;;@F9B89C6O@A6W>9H8@9H6:9D6W@HBA>B8A>L>9B6̀>9>O8BH6JbI56
J56E;;@F9B89C6O@A6g>:H>H6J5I56
JJ6E;;@F9B89C6KR:9C>H6:9D6fAA@A6E9:<TH8H6JJI56
JP6GB:B>L>9B6@O6K:HR67<@MH6JPI566
01012 ) 456789 2297 95

5
95 !
! "#58$8
%58&'7(

,*+,-./0/1232451,316,7408950:./,41,;41318439,</=5.241>,*+?@,
A
A
A
A
A
A
A
A
A
A
A
BCDEFGHAI,
JKLMLNKMOAHPQRSTKLUAMLVADNNRWLTKLUAXTMLVMSVY,
A
DXXZ[\]G\FAB^DXXZJZBDFZ_\AFD`^G,
AFRQKNYA aWPYTKRLYA BRLNPQTYAbRS,
AA DLMOcYKYAA ,
0d e95f39,g3.h/20,316,i41318439,./=5.241>j, @k,*k,lk,+, +,
d mfn/824o/,5i,i41318439,./=5.241>j, pk,qk,rk,sk,tk,@u, *k,l,
@pk,@qk,@rk,@s
2dv23163.6?0/2241>,5.>314w324510j, @@k,@*k,@lk,@+k,
) 456789 97 95

5
95 !
! "#58$8
%58&'7( 01012

, *+,-+,.+,/+,0+,1+,2+, **,
23 456768579,:;<=:>56?,8@799;6?;AB, *2+,-C+,-*+,--+, .+,S+,1+,*C+,**+,*-,
-.+,-D+,-/,
EFFGHIJKILMNOEPENLKPGFLGNFMLEQRK,
RU_U`M]aM L[VUM
GTUVM WUXYZ[\T[]^, W[aa[Yb`Tc, dV[^bTUXe,
M M M
fg*B*, h4ij,76k,A>76k7:klA;>>56?B, j5m<9;, /n*C,
fg*B-, h4ij,76k,A>76k7:klA;>>56?B, j5m<9;, /n*C,
fg*B., 456768579,:;<=:>56?,76k,788=o6>56?,A>76k7:kAB, j5m<9;, */n-C,
fg*BD, 456768579,788=o6>56?B, j5m<9;, */n-C,
fg*B/, p;;k,q=:,hgjrB, j5m<9;, */n-C,
fg*B0, hgjr,:=9;,56,A>76k7:klA;>>56?B, j5m<9;, */n-C,
fg*BS, g88=o6>56?,6oms;:A,76k,>@;,;6t5:=6m;6>B, j5m<9;, *Cn*/,
fg*B1, u=95>58795v7>5=6,=q,h4ijB, f=m<9;w, */n-C,
fg*B2, x=k;9A,q=:,A;>>56?,h4ijB, j5m<9;, *Cn*/,
fg*B*C, y8=6=m58,8=6A;zo;68;AB, x=k;:7>;, *Cn*/,
fg*B**, io9;lm7{56?,hAAo;AB, f=m<9;w, -Cn-/,
fg*B*-, 456768579,:;<=:>56?,<:;AAo:;AB, x=k;:7>;, -/n./,




01012 456789 97 952

5
95 !
! "#58$8
%58&'7(
)

, *+,-./,012034.,152+,6
0789:;<=>6?@<ABCD6@<B6EBF;?GHI6GHF<B@DGHI=J6GHCB<CKGHB>L6MNB6C<B?BH>;OD6P@<GBCJ6@H>6P;=O?B6;Q6E;CN6
BRS;<CB>6@H>6G?S;<CB>6I;;>D6GH>GF@CBD6CNB6BRCBHDGPB6GHP;=PB?BHC6GH6GHCB<H@CG;H@=6C<@>BL6TD6@6<BDO=CU6
CNB6?;PB6C;K@<>D6@>;SCG;H6;Q6GHCB<H@CG;H@=6QGH@HFG@=6<BS;<CGHI6DC@H>@<>D6N@D6@H>6KG==6F;HCGHOB6GH6CNB6
QOCO<BL6
VWX6YU6Z=;;?X6[U6\GQQGFO=CJX6]G?S=BU6MG?BX6^_`U6TTa]ZX6b;HBU6TcadT6ZZX6b;HBU6TcadT6eaX6fBS;<CGHIU6TcadT6daX6a;??OHGF@CG;H6
6
g89eGH@HFG@=6@FF;OHCGHI6?B@DO<BDU6F=@DDGQGBDU6@H>6DO??@<GhBD6GH6<BS;<C6Q;<?6CN;DB6@FCGPGCGBD6@H>6CN@C6
GHQ;<?@CG;H6KNGFN6<B=@CB6C;6CNB6BHCB<S<GDB6@D6@6KN;=B6Q;<6ODB6EJ6S@<CGBD6E;CN6GHCB<H@=6@H>6BRCB<H@=6C;6@6
EODGHBDD6BHCB<S<GDBL6i@H@IB<G@=6@FF;OHCGHI6@=D;6?B@DO<BDU6F=@DDGQGBDU6@H>6DO??@<GhBD6GH6<BS;<C6Q;<?6
BHCB<S<GDB6@FCGPGCGBDU6EOC6CNB6F;??OHGF@CG;H6GD6Q;<6CNB6ODB6;Q6GHCB<H@=U6?@H@IB<G@=6S@<CGBDU6@H>6
<B=@CBD6?;<B6C;6DOEDJDCB?D6;Q6CNB6BHCGCJL6i@H@IB<G@=6@FF;OHCGHI6GD6?@H@IB?BHC6>BFGDG;H_;<GBHCB>6
@H>6>G<BFCB>6?;<B6C;K@<>6S<;>OFC6=GHBU6>GPGDG;HU6@H>6S<;QGC6FBHCB<6<BS;<CGHIL6
VWX6YU6Z=;;?X6[U6\GQQGFO=CJX6]G?S=BU6MG?BX6^_`U6TTa]ZX6b;HBU6TcadT6ZZX6b;HBU6TcadT6eaX6fBS;<CGHIU6TcadT6daX6a;??OHGF@CG;H6
6
j89eGH@HFG@=6DC@CB?BHCD6IBHB<@==J6<BQB<6C;6CNB6Q;O<6E@DGF6QGH@HFG@=6DC@CB?BHCDX6DC@CB?BHC6;Q6QGH@HFG@=6
S;DGCG;HU6DC@CB?BHC6;Q6F;?S<BNBHDGPB6GHF;?B6k;<6GHF;?B6DC@CB?BHClU6DC@CB?BHC6;Q6F@DN6Q=;KDU6@H>6
DC@CB?BHC6;Q6FN@HIBD6GH6BmOGCJL6eGH@HFG@=6<BS;<CGHI6GD6@6E<;@>B<6F;HFBSCn6GC6GHF=O>BD6CNB6E@DGF6
QGH@HFG@=6DC@CB?BHCD6@H>6@HJ6;CNB<6?B@HD6;Q6F;??OHGF@CGHI6QGH@HFG@=6@H>6BF;H;?GF6>@C@6C;6
GHCB<BDCB>6BRCB<H@=6S@<CGBDL6
VWX6YU6Z=;;?X6[U6\GQQGFO=CJX6]G?S=BU6MG?BX6^_`U6TTa]ZX6b;HBU6TcadT6ZZX6b;HBU6TcadT6eaX6fBS;<CGHIU6TcadT6daX6a;??OHGF@CG;H6
6
o89cQ6@6pqrstuvwx6QGH@HFG@=6SB<Q;<?@HFB6GD6?B@DO<B>6@FFO<@CB=JU6Q@G<=JU6@H>6;H6@6CG?B=J6E@DGDU6CNB6<GINC6
?@H@IB<D6@H>6F;?S@HGBD6@<B6@E=B6C;6@CC<@FC6GHPBDC?BHC6F@SGC@=L6M;6S<;PG>B6OH<B=G@E=B6@H>6G<<B=BP@HC6
GHQ;<?@CG;H6=B@>D6C;6S;;<6F@SGC@=6@==;F@CG;H6KNGFN6@>PB<DB=J6@QQBFCD6CNB6DBFO<GCGBD6?@<ABCL6
VWX6YU6Z=;;?X6[U6\GQQGFO=CJX6]G?S=BU6MG?BX6^_`U6TTa]ZX6b;HBU6TcadT6ZZX6b;HBU6TcadT6eaX6fBS;<CGHIU6TcadT6daX6a;??OHGF@CG;H6
6
y89T6DGHI=B6DBC6;Q6NGIN6mO@=GCJ6@FF;OHCGHI6DC@H>@<>D6BHDO<BD6@>BmO@CB6F;?S@<@EG=GCJL6cHPBDC;<D6@<B6@E=B6
C;6?@AB6EBCCB<6GHPBDC?BHC6>BFGDG;HD6GQ6CNBJ6<BFBGPB6QGH@HFG@=6GHQ;<?@CG;H6Q<;?6@6zL]L6F;?S@HJ6CN@C6GD6
F;?S@<@E=B6C;6@H6GHCB<H@CG;H@=6F;?SBCGC;<L6
VWX6{U6Z=;;?X6[U6\GQQGFO=CJX6]G?S=BU6MG?BX6^_`U6TTa]ZX6b;HBU6TcadT6ZZX6b;HBU6TcadT6eaX6fBS;<CGHIU6TcadT6daX6a;??OHGF@CG;H6
6
|89MNB6;E}BFCGPB6;Q6IBHB<@=_SO<S;DB6QGH@HFG@=6<BS;<CGHI6GD6C;6S<;PG>B6QGH@HFG@=6GHQ;<?@CG;H6@E;OC6CNB6
<BS;<CGHI6BHCGCJ6CN@C6GD6ODBQO=6C;6S<BDBHC6@H>6S;CBHCG@=6BmOGCJ6GHPBDC;<DU6=BH>B<DU6@H>6;CNB<6F<B>GC;<D6GH6
?@AGHI6>BFGDG;HD6@E;OC6S<;PG>GHI6<BD;O<FBD6C;6CNB6BHCGCJL6
VWX6{U6Z=;;?X6[U6\GQQGFO=CJX6]G?S=BU6MG?BX6^_`U6TTa]ZX6b;HBU6TcadT6ZZX6b;HBU6TcadT6eaX6fBS;<CGHIU6TcadT6daX6a;??OHGF@CG;H6
6
~89BHB<@=_SO<S;DB6QGH@HFG@=6DC@CB?BHCD6S<;PG>B6QGH@HFG@=6<BS;<CGHI6GHQ;<?@CG;H6C;6@6KG>B6P@<GBCJ6;Q6
ODB<DL6M;6EB6F;DC6BQQBFCGPB6GH6S<;PG>GHI6CNGD6GHQ;<?@CG;HU6IBHB<@=_SO<S;DB6QGH@HFG@=6DC@CB?BHCD6S<;PG>B6
@C6CNB6=B@DC6F;DC6CNB6?;DC6ODBQO=6GHQ;<?@CG;H6S;DDGE=BL6
VWX6{U6Z=;;?X6[U6\GQQGFO=CJX6]G?S=BU6MG?BX6^_`U6TTa]ZX6b;HBU6TcadT6ZZX6b;HBU6TcadT6eaX6fBS;<CGHIU6TcadT6daX6a;??OHGF@CG;H6
6
€89]N@<BN;=>B<DU6F<B>GC;<DU6DOSS=GB<DU6B?S=;JBBDU6@H>6<BIO=@C;<D6@==6ODB6IBHB<@=_SO<S;DB6QGH@HFG@=6
DC@CB?BHCDL6MNB6S<G?@<J6ODB<6I<;OS6GD6F@SGC@=6S<;PG>B<D6kDN@<BN;=>B<D6@H>6F<B>GC;<DlL6
VWX6{U6Z=;;?X6[U6\GQQGFO=CJX6]G?S=BU6MG?BX6^_`U6TTa]ZX6b;HBU6TcadT6ZZX6b;HBU6TcadT6eaX6fBS;<CGHIU6TcadT6daX6a;??OHGF@CG;H6
6
89MNB6S<;S<GBC@<J6SB<DSBFCGPB6GD6H;C6F;HDG>B<B>6@SS<;S<G@CB6EBF@ODB6CNGD6SB<DSBFCGPB6IBHB<@==J6>;BD6H;C6
<BQ=BFC6@6<B@=GDCGF6PGBK6;Q6CNB6QGH@HFG@=6<BS;<CGHI6BHPG<;H?BHCL6cHDCB@>U6CNB6BHCGCJ6SB<DSBFCGPB6GD6@>;SCB>6
KNGFN6GD6F;HDGDCBHC6KGCN6CNB6S<BDBHC6EODGHBDD6BHPG<;H?BHC6KNB<B6?;DC6F;?S@HGBD6BHI@IB>6GH6QGH@HFG@=6
<BS;<CGHI6N@PB6DOEDC@HFB6DBS@<@CB6@H>6>GDCGHFC6Q<;?6CNBG<6;KHB<DL6
VWX6{U6Z=;;?X6[U6\GQQGFO=CJX6]G?S=BU6MG?BX6^_`U6TTa]ZX6b;HBU6TcadT6ZZX6b;HBU6TcadT6eaX6fBS;<CGHIU6TcadT6daX6a;??OHGF@CG;H6


) 456789 97 95

5
95 !
! "#58$8
%58&'7( 01012

, +,-./012.34567/-8393:;<=>?=@ABCD
D
EFGHIJ?KDK>L>AMA=>D?KD=<>DN<OOAN>PDIJAD<QRAN>?SAD<TDT?=L=N?LUDOAV<O>?=WD?KDVO?MLO?UXD><DVO<S?BAD?=T<OML>?<=D><D
?=SAK><OKD?=>AOAK>ABD?=DLKKAKK?=WD>JADYZ[\]^_àDLQ?U?>XD><DWA=AOL>AD=A>DNLKJD?=TU<bKDL=BD[]^]cd[d^èaD
LQ?U?>XD><DVO<>AN>DL=BDA=JL=NAD>JADNLV?>LUD\fZghidfa`D?=SAK>MA=>KPDj?=L=N?LUDOAV<O>?=WDKJ<@UBDJAUVD
?=SAK><OKDLKKAKKD>JADLM<@=>KkD>?M?=WDL=BD@=NAO>L?=>XD<TDVO<KVAN>?SADNLKJD?=TU<bKPD
lmnDokDpU<<MnDqkDr?TT?N@U>XnDs?MVUAkDI?MAnDtuvkDww;spnDx<=AkDwy;zwDppnDx<=AkDwy;zwDj;nD{AV<O>?=WkDwy;zwDz;nD;<MM@=?NL>?<=D
D
EEGHIJAD>b<D<OWL=?|L>?<=KD?=S<USABD?=D?=>AO=L>?<=LUDK>L=BLOBuKA>>?=WDLOADyms;mD:y=>AO=L>?<=LUDmOWL=?uD
|L>?<=D<TDsAN@O?>?AKD;<MM?KK?<=KCDL=BD>JADywspD:y=>AO=L>?<=LUDwNN<@=>?=WDs>L=BLOBKDp<LOBPCDIJAD
yms;mDB<AKD=<>DKA>DLNN<@=>?=WDK>L=BLOBKkDQ@>DA=K@OAKD>JL>D>JADWU<QLUDMLO}A>KDNL=D<VAOL>AD?=DL=DATT?N?A=>D
L=BDATTAN>?SADML==AOPD;<=SAOKAUXkD>JAD~€àDM?KK?<=D?KD><DBASAU<VDLDK?=WUADKA>D<TDJ?WJD‚@LU?>XkD
A=T<ONALQUADL=BDWU<QLUDT?=L=N?LUDOAV<O>?=WDK>L=BLOBKD:yj{sKCDT<ODWA=AOLUuV@OV<KADT?=L=N?LUDK>L>AMA=>KPD
lmnDtkDpU<<MnDqkDr?TT?N@U>XnDs?MVUAkDI?MAnDtuvkDww;spnDx<=AkDwy;zwDppnDx<=AkDwy;zwDj;nD{AV<O>?=WkDwy;zwDz;nD;<MM@=?NL>?<=D
D
EƒGHyms;mD:y=>AO=L>?<=LUDmOWL=?|L>?<=D<TDsAN@O?>?AKD;<MM?KK?<=KCD?KDL=DLKK<N?L>?<=D<TD<OWL=?|L>?<=KD>JL>D
OAW@UL>AD>JAD„ZfiàDKAN@O?>?AKDMLO}A>KPD†AMQAOKDLOADWA=AOLUUXD>JADML?=DT?=L=N?LUDOAW@UL><OKDT<ODLDW?SA=D
N<@=>OXPDyms;mDB<AKD=<>DKA>DLNN<@=>?=WDK>L=BLOBKPD
lmnDtkDpU<<MnDqkDr?TT?N@U>XnDs?MVUAkDI?MAnDtuvkDww;spnDx<=AkDwy;zwDppnDx<=AkDwy;zwDj;nD{AV<O>?=WkDwy;zwDz;nD;<MM@=?NL>?<=D
D
E‡GHIJADM?KK?<=D<TD>JADywspD:y=>AO=L>?<=LUDwNN<@=>?=WDs>L=BLOBKDp<LOBCD?KD><DBASAU<VkD?=D>JADV@QU?ND
?=>AOAK>kDLDK?=WUADKA>D<TDJ?WJD‚@LU?>XkDA=T<ONALQUADWU<QLUD?=>AO=L>?<=LUDT?=L=N?LUDOAV<O>?=WDK>L=BLOBKD
:yj{sKCDT<ODWA=AOLUuV@OV<KADT?=L=N?LUDK>L>AMA=>KPD
lmnDtkDpU<<MnDqkDr?TT?N@U>XnDs?MVUAkDI?MAnDtuvkDww;spnDx<=AkDwy;zwDppnDx<=AkDwy;zwDj;nD{AV<O>?=WkDwy;zwDz;nD;<MM@=?NL>?<=D
D
EˆGHIJADV@OV<KAD<TD>JAD†<=?><O?=WDp<LOBD?KD><DAK>LQU?KJDLDU?=}DQA>bAA=DLNN<@=>?=WDK>L=BLOBuKA>>AOKDL=BD
>J<KADV@QU?NDL@>J<O?>?AKD:K@NJDLKDyms;mCD>JL>DWA=AOLUUXD<SAOKAADLNN<@=>?=WDK>L=BLOBuKA>>AOKPDIJ?KDQ<LOBD
LUK<DVO<S?BAKDV<U?>?NLUDUAW?>?MLNXD><D>JAD<SAOLUUD<OWL=?|L>?<=PD
lmnDtkDpU<<MnDqkDr?TT?N@U>XnDs?MVUAkDI?MAnDtuvkDww;spnDx<=AkDwy;zwDppnDx<=AkDwy;zwDj;nD{AV<O>?=WkDwy;zwDz;nD;<MM@=?NL>?<=D
D
E‰GHIJADywspDVOAU?M?=LOXDS?AbKDLOADQLKABD<=DOAKALONJDL=BDL=LUXK?KDN<=B@N>ABDQXD>JADywspDK>LTTPDywspD
AŠV<K@OADBOLT>KDLOAD?KK@ABDLT>AOD>JADp<LOBDASLU@L>AKDOAKALONJDL=BDV@QU?NDOAKV<=KAD><DVOAU?M?=LOXD
S?AbKPDywspDK>L=BLOBKDLOAD?KK@ABDLT>AOD>JADp<LOBDASLU@L>AKDOAKV<=KAKD><D>JADAŠV<K@OADBOLT>PD
lmnDtkDpU<<MnDqkDr?TT?N@U>XnDs?MVUAkDI?MAnDtuvkDww;spnDx<=AkDwy;zwDppnDx<=AkDwy;zwDj;nD{AV<O>?=WkDwy;zwDz;nD;<MM@=?NL>?<=D
D
D
E‹GHywspDy=>AO=L>?<=LUDj?=L=N?LUD{AV<O>?=WDs>L=BLOBKDLOADT?=L=N?LUDLNN<@=>?=WDK>L=BLOBKD?KK@ABDQXD>JADywspD
L=BDLOADOATAOOABD><DLKDy=>AO=L>?<=LUDj?=L=N?LUD{AV<O>?=WDs>L=BLOBKD:yj{sCPDIJADyj{sD;<=NAV>@LUD
jOLMAb<O}DT<ODj?=L=N?LUD{AV<O>?=WDKA>KDT<O>JDT@=BLMA=>LUD<QRAN>?SAKDL=BDN<=NAV>KD>JL>D>JADp<LOBD
@KAKD?=DBASAU<V?=WDT@>@OADK>L=BLOBKD<TDT?=L=N?LUDOAV<O>?=WPDIJAD?=>A=>D<TD>JAD;<=NAV>@LUDjOLMAb<O}D?KD
><DT<OMDLDN<JAK?SADKA>D<TD?=>AOOAUL>ABDN<=NAV>KD>JL>Db?UUDKAOSADLKD><<UKDT<ODK<US?=WDAŠ?K>?=WDL=BDAMAOW?=WD
VO<QUAMKD?=DLDN<=K?K>A=>DML==AOPD
lmnDtkDpU<<MnDqkDr?TT?N@U>XnDs?MVUAkDI?MAnDtuvkDww;spnDx<=AkDwy;zwDppnDx<=AkDwy;zwDj;nD{AV<O>?=WkDwy;zwDz;nD;<MM@=?NL>?<=D
D
D
EŒGHy=DOL=}?=WDTO<MD>JADM<K>DL@>J<O?>L>?SAD><DUALK>DL@>J<O?>L>?SAkDy=>AO=L>?<=LUDj?=L=N?LUD{AV<O>?=WD
s>L=BLOBKDLOAD>JADM<K>DL@>J<O?>L>?SAkDT<UU<bABDQXDy=>AO=L>?<=LUDj?=L=N?LUD{AV<O>?=WDs>L=BLOBD
y=>AOVOA>L>?<=KDL=BD>JA=D>JAD;<=NAV>@LUDjOLMAb<O}DT<ODj?=L=N?LUD{AV<O>?=WPD
lmnDtkDpU<<MnDqkDr?TT?N@U>XnDs?MVUAkDI?MAnDtuvkDww;spnDx<=AkDwy;zwDppnDx<=AkDwy;zwDj;nD{AV<O>?=WkDwy;zwDz;nD;<MM@=?NL>?<=D




01012 * 456789 97 95


595 !" " #$58%8&58'( 7)

, *+,-./01-23456.,72829:;<=><?@ABC
C
DEFGHI@CJ<=@K<L=>;<LMCN><L<O>LMCP@Q;K=><RCS=L<ALKATCJ<=@KQK@=L=>;<TC:;UU>==@@C9JNPJ:BCLQQM>@TCLCQK><O>QM@TV
WLT@ACLQQK;LOIC><CQK;X>A><RC><=@KQK@=L=>X@CR?>AL<O@YCHI@CJNPJ:C>TT?@TC><=@KQK@=L=>;<TC=IL=CO;X@KC<@ZM[C
>A@<=>\>@AC\><L<O>LMCK@Q;K=><RC>TT?@TC<;=CTQ@O>\>OLMM[CA@LM=CZ>=IC><CJNPS]CL<AC>TT?@TCZI@K@CO;<\M>O=><RC
><=@KQK@=L=>;<TCILX@CA@X@M;Q@A]C;KCT@@UCM>^@M[C=;CA@X@M;QC><C=I@CLWT@<O@C;\CL?=I;K>=L=>X@CR?>AL<O@YC
_`aCb]CcM;;UaCd]Ce>\\>O?M=[aCS>UQM@]CH>U@aCbVf]Cgg:ScaCh;<@]CgJ:igCccaCh;<@]CgJ:igCN:aCP@Q;K=><R]CgJ:igCi:aC:;UU?<>OL=>;<C
C
DjFGS;U@CULk;KCOILMM@<R@TC\LO><RC=I@CLOO;?<=><RCQK;\@TT>;<CK@ML=@C=;C=I@C\;MM;Z><RC>=@UTaC
h;<\><L<O>LMCU@LT?K@U@<=lI;ZC=;CK@Q;K=CT>R<>\>OL<=C^@[CQ@K\;KUL<O@CU@LT?K@U@<=TCT?OICLTC
O?T=;U@KCTL=>T\LO=>;<C><A@m@T]CWLO^M;RC><\;KUL=>;<CL<ACK@k@O=CKL=@TC;<CR;;ATCQ?KOILT@AYC
N;KZLKAVM;;^><RC><\;KUL=>;<lI;ZC=;CK@Q;K=CU;K@C\?=?K@V;K>@<=@AC><\;KUL=>;<YC
S;\=CCLTT@=TlI;ZCC=;CCK@Q;K=CC;<CC><=L<R>WM@CCLTT@=T]CCT?OICCLTCCULK^@=CC^<;ZVI;Z]CCULK^@=C
A;U><L<O@]CL<ACZ@MMV=KL><@AC@UQM;[@@TYC
H>U@M><@TTlI;ZC=;CK@Q;K=CU;K@CK@LMV=>U@C><\;KUL=>;<YC
_`aCn]CcM;;UaCd]Ce>\\>O?M=[aCS>UQM@]CH>U@aCbVf]Cgg:ScaCh;<@]CgJ:igCccaCh;<@]CgJ:igCN:aCP@Q;K=><R]CgJ:igCi:aC:;UU?<>OL=>;<C
C
opFGHI@CT;?KO@TC;\CQK@TT?K@CLK@C><<?U@KLWM@]CW?=C=I@CU;T=C><=@<T@CL<ACO;<=><?;?TCQK@TT?K@C=;COIL<R@C
;KC><\M?@<O@C=I@CA@X@M;QU@<=C;\CJNPSCO;U@C\K;UC><A>X>A?LMCO;UQL<>@T]C><A?T=K[CLTT;O>L=>;<T]C
R;X@K<U@<=LMCLR@<O>@T]CQKLO=>O><RCLOO;?<=L<=T]CLOLA@U>O>L<T]CQK;\@TT>;<LMCLOO;?<=><RC;KRL<>qL=>;<T]C
L<AC><X@T=><RCQ?WM>OYC
_`aCn]CcM;;UaCd]Ce>\\>O?M=[aCS>UQM@]CH>U@aCbVf]Cgg:ScaCh;<@]CgJ:igCccaCh;<@]CgJ:igCN:aCP@Q;K=><R]CgJ:igCi:aC:;UU?<>OL=>;<C
C
oDFGrO;<;U>OCO;<T@s?@<O@TCU@L<TC=I@C>UQLO=C;\CLOO;?<=><RCK@Q;K=TC;<C=I@CZ@LM=ICQ;T>=>;<TC;\C>TT?@KTC
L<AC?T@KTC;\C\><L<O>LMC><\;KUL=>;<]CL<AC=I@CA@O>T>;<VUL^><RCW@ILX>;KCK@T?M=><RC\K;UC=IL=C>UQLO=YCJ<C
;=I@KCZ;KAT]CLOO;?<=><RC><\;KUL=>;<C>UQLO=TCXLK>;?TC?T@KTC><CUL<[CA>\\@K@<=CZL[TCZI>OICM@LATC=;CZ@LM=IC
=KL<T\@KTCLU;<RC=I@T@CXLK>;?TCRK;?QTYC
C
J\CQ;M>=>OTCQML[TCL<C>UQ;K=L<=CK;M@C><C=I@CA@X@M;QU@<=C;\CLOO;?<=><RCK?M@T]C=I@CK?M@TCZ>MMCW@CT?Wk@O=C=;C
UL<>Q?ML=>;<C\;KC=I@CQ?KQ;T@C;\C\?K=I@K><RCZIL=@X@KCQ;M>O[CQK@XL>MTCL=C=I@CU;U@<=YCh;CUL==@KCI;ZC
Z@MMC><=@<=>;<@AC=I@CK?M@VUL^@KCUL[CW@]C>\C><\;KUL=>;<C>TCA@T>R<@AC=;C><A>OL=@C=IL=C><X@T=><RC><CLC
QLK=>O?MLKC@<=@KQK>T@C><X;MX@TCM@TTCK>T^C=IL<C>=CLO=?LMM[CA;@T]C;KC>TCA@T>R<@AC=;C@<O;?KLR@C><X@T=VCU@<=C><C
LCQLK=>O?MLKCT@RU@<=C;\C=I@C@O;<;U[]C\><L<O>LMCK@Q;K=><RCZ>MMCT?\\@KCL<C>KK@QMLO@LWM@CM;TTC;\COK@A>W>M>=[YC
_`aCn]CcM;;UaCd]Ce>\\>O?M=[aCS>UQM@]CH>U@aCbVf]Cgg:ScaCh;<@]CgJ:igCccaCh;<@]CgJ:igCN:aCP@Q;K=><R]CgJ:igCi:aC:;UU?<>OL=>;<C
C
ooFGh;C;<@CQLK=>O?MLKCQK;Q;TLMC>TC@mQ@O=@AC><CL<TZ@KC=;C=I>TCs?@T=>;<YCHI@CtuvwxyutzCQK;Q;TLMT]C
I;Z@X@K]CTI;?MACW@CA@\@<T>WM@CK@ML=>X@C=;C=I@C\;MM;Z><RCOK>=@K>LaC
"0(HI@CU@=I;ACU?T=CW@C@\\>O>@<=]CK@TQ;<T>X@]CL<AC@mQ@A>=>;?TYC
"(HI@CU@=I;ACU?T=CW@C\K@@C;\CW>LTCL<ACW@CLW;X@C;KC><T?ML=@AC\K;UCQK@TT?K@CRK;?QTYC
"{(HI@CU@=I;ACU?T=CO;UUL<ACZ>A@TQK@LACT?QQ;K=C>\C>=CA;@TC<;=CILX@CM@R>TML=>X@CL?=I;K>=[YC
"(HI@CU@=I;ACU?T=CQK;A?O@CT;?<AC[@=CQKLO=>OLMCLOO;?<=><RCQK><O>QM@TC;KCT=L<ALKATYC
HI@CtuvwxyutzCQK;Q;TLMTCU>RI=C=L^@C=I@C\;KUC;\CLM=@KL=>;<TC;\C=I@C@m>T=><RCU@=I;A;M;R[]CL<CLOO;?<VC=><RC
O;?K=C9LTCQK;Q;T@ACW[C_@;<LKACSQLO@^B]C;KCR;X@K<U@<=LMCA@X>O@YC
_`aCn]CcM;;UaCd]Ce>\\>O?M=[aCS>UQM@]CH>U@aCbVf]Cgg:ScaCh;<@]CgJ:igCccaCh;<@]CgJ:igCN:aCP@Q;K=><R]CgJ:igCi:aC:;UU?<>OL=>;<C
C
o|FG:;<O@K<C@m>T=TCLW;?=C\KL?A?M@<=C\><L<O>LMCK@Q;K=><RCW@OL?T@C>=COL<C?<A@KU><@C=I@C@<=>K@C\><L<O>LMC
K@Q;K=><RCQK;O@TTYCNL>M?K@C=;CQK;X>A@C><\;KUL=>;<C=;C?T@KTC=IL=C>TCLOO?KL=@COL<CM@LAC=;C><LQQK;QK>L=@C
LMM;OL=>;<TC;\CK@T;?KO@TC><C;?KC@O;<;U[YCJ<CLAA>=>;<]C\L>M?K@C=;CA@=@O=CULTT>X@C\KL?ACOL<CM@LAC=;C
LAA>=>;<LMCR;X@K<U@<=LMC;X@KT>RI=C;\C=I@CLOO;?<=><RCQK;\@TT>;<YC
_`aCn]CcM;;UaCd]Ce>\\>O?M=[aCS>UQM@]CH>U@aCbVf]Cgg:ScaCh;<@]CgJ:igCccaCh;<@]CgJ:igCN:aCP@Q;K=><R]CgJ:igCi:aC:;UU?<>OL=>;<C




) 456789 97 95

5
95 !
! "#58$8
%58&'7( 01012

, +,-./012.34567/-8393:;<=>?=@ABCD
D
EFGHIJADKALMAN>O>?<=PDQOMRD?PD>JADB?SSATA=NADUA>VAA=DVJO>DMA<MWAD>J?=XDONN<@=>O=>PDPJ<@WBDUADB<?=QDO=BD
VJO>DONN<@=>O=>PD>J?=XD>JAYDNO=DB<ZD[>D?PDODB?SS?N@W>DQOMD><DNW<PAZDIJADONN<@=>?=QDMT<SAPP?<=DTAN<Q=?\APD
?>D]@P>DMWOYDO=D?]M<T>O=>DT<WAD?=D=OTT<V?=QD>J?PDQOMZDI<D]AA>D>JAD=AABPD<SDP<N?A>Y^D>JADMT<SAPP?<=D?PD
N<=>?=@?=QD?>PDASS<T>PD?=DBA_AW<M?=QDONN<@=>?=QDP>O=BOTBP^DP@NJDOPD=@]AT<@PDMT<=<@=NA]A=>PD?PP@ABDUYD
>JAD[`ab^D><DPAT_ADOPDQ@?BAW?=APDS<TDTAN<TB?=QDO=BDMT<NAPP?=QDU@P?=APPD>TO=PON>?<=PD?=D>JADNJO=Q?=QD
AN<=<]?NDA=_?T<=]A=>ZD
cdeDf^DbW<<]eDg^Dh?SS?N@W>YeDa?]MWA^DI?]AeDijk^D̀`;abeDl<=A^D̀[;m`DbbeDl<=A^D̀[;m`Dn;eDoAM<T>?=Q^D̀[;m`Dm;eD;<]]@=?NO>?<=D
D
EpGH`NN<@=>O=>PD]@P>DMATNA?_AD>JAD]<TOWDB?]A=P?<=PD<SDP<]ADP?>@O>?<=PDUANO@PAD[noaDB<APD=<>DBAS?=AD
<TDN<_ATDOWWDPMAN?S?NDSAO>@TAPD>JO>DOTAD><DUADTAM<T>ABD?=DS?=O=N?OWDP>O>A]A=>PZD[=D>JAPAD?=P>O=NAP^D
ONN<@=>O=>PD]@P>DNJ<<PADO]<=QDOW>AT=O>?_APZDIJAPADONN<@=>?=QDNJ<?NAPD?=SW@A=NADVJA>JATDMOT>?N@WOTD
P>OXAJ<WBATPD]OYDUADJOT]ABD<TDUA=AS?>ABZDq<TOWDBAN?P?<=j]OX?=QD?=_<W_APDOVOTA=APPD<SDM<>A=>?OWD
JOT]D<TDUA=AS?>DO=BD>OX?=QDTAPM<=P?U?W?>YDS<TD>JADNJ<?NAPZD
cdeDf^DbW<<]eDg^Dh?SS?N@W>YeDa?]MWA^DI?]AeDijk^D̀`;abeDl<=A^D̀[;m`DbbeDl<=A^D̀[;m`Dn;eDoAM<T>?=Q^D̀[;m`Dm;eD;<]]@=?NO>?<=D
D
D
rstu3vwx3yz{y|}u3|~34|w4uyr}3~|{3vwv€}s}D
34v39933:I?]ADk‚ƒ„D]?=@>APCD
m@TM<PA ><DMT<_?BAD>JADP>@BA=>DV?>JDO=D<MM<T>@=?>YD><DO=PVATD†@AP>?<=PDOU<@>D[noaDO=BDP>O=BOTBjD
PA>>?=QZD
D
4v39‡33:I?]ADk‚ƒ„D]?=@>APCD
m@TM<PA ><DMT<_?BAD>JADP>@BA=>DV?>JDO=D<MM<T>@=?>YD><DO=PVATD†@AP>?<=PDOU<@>D[noaDO=BDP>O=BOTBjD
PA>>?=QZD
D
4v39ˆ33:I?]ADƒk‚‰„D]?=@>APCD
m@TM<PA ><DMT<_?BAD>JADP>@BA=>DV?>JDO=D<MM<T>@=?>YD><DO=PVATD†@AP>?<=PDOU<@>DS?=O=N?OWDTAM<T>?=QDO=BD
P>O=BOTBjPA>>?=QZD
D
4v39Š33:I?]ADƒk‚‰„D]?=@>APCD
m@TM<PA ><DMT<_?BAD>JADP>@BA=>DV?>JDO=D<MM<T>@=?>YD><DB?P>?=Q@?PJDUA>VAA=DS?=O=N?OWDONN<@=>?=QDO=BD
]O=OQAT?OWDONN<@=>?=Q^D?BA=>?SYD]O‹<TDS?=O=N?OWDP>O>A]A=>P^DO=BDB?SSATA=>?O>ADS?=O=N?OWDP>O>A]A=>PDO=BD
S?=O=N?OWDTAM<T>?=QZD
D
4v39Œ33:I?]ADƒk‚‰„D]?=@>APCD
m@TM<PA ><DMT<_?BAD>JADP>@BA=>DV?>JDO=D<MM<T>@=?>YD><DA_OW@O>AD>JAD_?AVM<?=>D<SDTA]<_?=QD]O=BO><TYD
ONN<@=>?=QDT@WAPDO=BDOWW<V?=QDAONJDN<]MO=YD><D_<W@=>OT?WYDB?PNW<PAD>JAD?=S<T]O>?<=D?>DBAP?TABZD
D
4v3933:I?]ADƒk‚‰„D]?=@>APCD
m@TM<PA ><DMT<_?BAD>JADP>@BA=>DV?>JDO=D<MM<T>@=?>YD><D?BA=>?SYD>JADPM<=P<T?=QD<TQO=?\O>?<=D<SD>JAD[`ab^D>JAD
]A>J<BDUYDVJ?NJD>JAD[`abDOTT?_APDO>DODBAN?P?<=^DO=BD>JAD>YMAPDO=BD>JADM@TM<PAPD<SDB<N@]A=>PD?PP@ABDUYD
>JAD[`abZD
D
4v39Ž33:I?]ADƒ„‚ƒkD]?=@>APCD
m@TM<PA ><DMT<_?BAD>JADP>@BA=>DV?>JDO=D<MM<T>@=?>YD><DBAPNT?UADJ<VDTAM<T>ABDONN<@=>?=QD=@]UATPD
D
]?QJ>DOSSAN>DO=D‘’‘“”•–—DMATNAM>?<=PDO=BDON>?<=PZD
4v39˜33:I?]ADƒk‚‰„D]?=@>APCD
m@TM<PA ><DMT<_?BAD>JADP>@BA=>DV?>JDO=D<MM<T>@=?>YD><DS<N@PD<=D>JAD>YMAPD<SD<TQO=?\O>?<=PD?=_<W_ABD?=D>JAD
T@WAD]OX?=QDMT<NAPP^DVJO>D?]MON>DONN<@=>?=QDJOPD<=D>JADA=_?T<=]A=>^DO=BD>JAD™’š›œ™–—D?=SW@A=NAD
<=DONN<@=>?=QZD
01012 * 456789 97 95


595 !" " #$58%8&58'( 7)

, *+,-./,,01234567869532:;<4=>5
?;@AB=4C<B5A@BD2E45<F45=<;E4:<5G2<F5H:5BAAB@<;:2<I5<B5JBK;=5B:5GFH<5<IA45BJ5@;L4M3HN2:O54:D2@B:34:<5
4P2=<=Q5R:5HEE2<2B:S5<F2=5TU54PALB@4=5GFI5;=4@5O@B;A=5H@452:<4@4=<4E52:5<F45:H<;@45BJ5RVWX5H:E5GFI5=B345O@B;A=5
G2=F5<B52==;45<F42@5BG:5@;L4=Q5
5
*+,-.-Y,,01234567869532:;<4=>5
?;@AB=4C<B5A@BD2E45<F45=<;E4:<5G2<F5<F45BAAB@<;:2<I5<B5E2=K;==5<F45@BL45BJ5OBD4@:34:<5BJJ2K2HL=52:5
HKKB;:<2:O5@;L4M3HN2:OQ5
5
*+,-.--,,012345Z78Z9532:;<4=>5
?;@AB=4C<B55A@BD2E455<F455=<;E4:<55G2<F55H:55BAAB@<;:2<I55<B55KB:=2E4@55<F4554<F2KHL55E234:=2B:=55BJ5
23AL434:<H<2B:5BJ5H5:4G5HKKB;:<2:O5A@B:B;:K434:<Q5
5
*+,-.-[,,012345Z98\9532:;<4=>5
?;@AB=4C<B5A@BD2E45<F45=<;E4:<5G2<F5H5G@2<2:O5H==2O:34:<5KB:K4@:2:O5<F454<F2KHL52==;4=5@4LH<4E5<B5
344<2:O54H@:2:O=5<H@O4<=Q5
]^_`ab^c],a^,*^c*dea],f^g,+c+_h]b]5
,*+,-.-5
0i 1@;4Q5
5
i VHL=4Q5U:I5KB3AH:I5KLH232:O5KB3AL2H:K45G2<F5RVWX53;=<5KB3ALI5G2<F5HLL5=<H:EH@E=5H:E52:<4@M5
A@4<H<2B:=S52:KL;E2:O5E2=KLB=;@45@4j;2@434:<=Q5
5
ki VHL=4Q51F45RVWX5HED2=B@I5KB;:K2L5A@BD2E4=5HED2K45H:E5KB;:=4L5<B5<F45RUXl5B:53HmB@5ABL2K24=5H:E5
<4KF:2KHL52==;4=Q5R<52=5:B<5H5OBD4@:34:<HL5nBEIQ5
5
i 1@;4Q5
5
oi VHL=4Q51F45RUXl5FH=5:B5OBD4@:34:<53H:EH<45H:E5EB4=5JBLLBG5H5E;45A@BK4==52:52==;2:O5RVWXQ5
pqr5\S5lLBB3r5sS5t2JJ2K;L<Ir5X23AL4S51234r59M67S5UUTXlr5uB:4S5URT?U5llr5uB:4S5URT?U5VTr5W4AB@<2:OS5URT?U5?Tr5TB33;:2KH<2B:5
5
5
*+,-.[5
0i VHL=4Q51F45Bnm4K<2D4543AFH=2v4=5H:54:<2<I5A4@=A4K<2D4S5:B<5H5=<4GH@E=F2A5HAA@BHKFQ5
5
i VHL=4Q51F45Bnm4K<2D45BJ5J2:H:K2HL5@4AB@<2:O52=5<B5A@BD2E45J2:H:K2HL52:JB@3H<2B:5HnB;<5<F45@4AB@<2:O5
4:<2<I5<FH<52=5;=4J;L5<B5A@4=4:<5H:E5AB<4:<2HL54j;2<I52:D4=<B@=S5L4:E4@=S5H:E5B<F4@5K@4E2<B@=52:53HN2:O5
E4K2=2B:=52:5<F42@5KHAHK2<I5H=5KHA2<HL5A@BD2E4@=S5:B<5A@4AH@2:O5<F45J2:H:K2HL5=<H<434:<=Q5
5
ki VHL=4Q5R:<4@:H<2B:HL5UKKB;:<2:O5X<H:EH@E=5G4@452==;4E5nI5<F45R:<4@:H<2B:HL5UKKB;:<2:O5X<H:EH@E=5
TB332<<445GF2L45R:<4@:H<2B:HL5V2:H:K2HL5W4AB@<2:O5X<H:EH@E=5H@452==;4E5nI5<F45RUXlQ5lB<F5FHD45
H;<FB@2<H<2D45=;AAB@<Q5
5
i 1@;4Q5
pqr5ZS\S5lLBB3r5sS5t2JJ2K;L<Ir5X23AL4S51234r59M67S5UUTXlr5uB:4S5URT?U5llr5uB:4S5URT?U5VTr5W4AB@<2:OS5URT?U5?Tr5TB33;:2KH<2B:5
5
5
*+,-.w5
6Q5KQ5ZQ5EQ5\Q5KQ5xQ5EQ59Q5nQ5yQ5HQ5zQ5HQ5{Q5nQ5|Q5EQ567Q5nQ5
pqr5ZS\S5lLBB3r5sS5t2JJ2K;L<Ir5X23AL4S51234r569MZ7S5UUTXlr5uB:4S5URT?U5llr5uB:4S5URT?U5VTr5W4AB@<2:OS5URT?U5?Tr5TB33;:2KH<2B:5
) 456789 97 95

5
95 !
! "#58$8
%58&'7( 01012

, *+,-./0
"!(1234352460455783923:02;09<=0>?75=;;09<490586@2349=;02309<=0>?=>4?4927307A0A234352460?=>7?9;0?=6492B=0970
9<=0=39=?>?2;=04;040C<76=0A7?08;=0DE0>4?92=;0D79<0239=?346043F0=G9=?34609709<=0=39=?>?2;=H0I305739?4;9J0
@434:=?2460455783923:02;09<=0>?75=;;07A02F=392A2549273J0@=4;8?=@=39J04346E;2;J043F057@@83254927307A0
A23435246023A7?@4927308;=F0DE09<=0@434:=@=390970>643J0=B46849=J043F05739?760C29<2304307?:432K492730
43F09704;;8?=04>>?7>?249=08;=07AJ043F045578394D2629E0A7?J029;0?=;78?5=;H0
0
"L(M<=0A234352460;949=@=39;0@7;90A?=N8=396E0>?7B2F=F04?=09<=0;949=@=3907A0A234352460>7;29273J09<=0
;949=@=3907A057@>?=<=3;2B=02357@=0O7?02357@=0;949=@=39PJ09<=0;949=@=3907A054;<0A67C;J043F09<=0
0
;949=@=3907A05<43:=;0230=N829EH0
*+,-./,Q*RSTUSVWXY0
"%(1234352460;949=@=39;04?=09<=0>?2352>460@=43;09<?78:<0C<25<0A23435246023A7?@4927302;057@@832549=F0970
9<7;=0789;2F=0430=39=?>?2;=H0Z;023F2549=F0230ODPJ09<=?=04?=0A78?0@4[7?0A234352460;949=@=39;H0\7C=B=?J0
;7@=0A23435246023A7?@4927302;0D=99=?0>?7B2F=FJ07?05430D=0>?7B2F=F0736EJ0DE0@=43;07A0A234352460
?=>7?923:079<=?09<430A7?@460A234352460;949=@=39;H01234352460?=>7?923:0O79<=?09<430A234352460;949=@=39;0
43F0?=649=F0379=;P0@4E094]=0B4?278;0A7?@;H0^G4@>6=;023568F=09<=057@>43E0_`abcdaefgb06=99=?07?0
;8>>6=@=394?E0;5<=F86=;02309<=057?>7?49=04338460?=>7?9;J0>?7;>=598;=;J0?=>7?9;0A26=F0C29<0:7B=?3h@=390
4:=352=;J003=C;0?=6=4;=;J00ijejkaiaefgb0A7?=54;9;J043F00F=;5?2>9273;07A0430aefa`_`cbagb0;7524607?0
=3B2?73@=394602@>459H0
lmn0oJ0p677@n0qJ0r2AA25869En0s2@>6=J0M2@=n0othuvJ0ZZwspn0x73=J0ZIwyZ0ppn0x73=J0ZIwyZ01wn0z=>7?923:J0ZIwyZ0ywn0w7@@8325492730
0
0
*+,-.{0
I902;037904>>?7>?249=09704D43F730@43F497?E0455783923:0?86=;043F04667C0=45<057@>43E0970B768394?26E0
F2;567;=09<=09E>=07A023A7?@492730290573;2F=?=F02@>7?9439H0|29<78904057<=?=390D7FE07A0455783923:09<=7?E043F0
;943F4?F;J0=45<0455783943907?0=39=?>?2;=0C786F0<4B=0970F=B=67>029;07C309<=7?E0;9?8598?=043F0;=907A0>?45925=;J0
43F0?=4F=?;07A0A234352460;949=@=39;0C786F0<4B=0970A4@2624?2K=09<=@;=6B=;0C29<0=B=?E0}~i_jegb0>=58624?0
455783923:043F0?=>7?923:0>?45925=;H0Z;040?=;869J0290C786F0D=046@7;902@>7;;2D6=0970>?=>4?=0;949=@=39;09<490
5786F0D=057@>4?=FH0
0
I304FF29273J0B768394?E0F2;567;8?=0@4E03790D=0430=AA252=390C4E07A0F2;;=@234923:023A7?@49273H0Z057@>43E02;0
62]=6E0970F2;567;=06=;;023A7?@4927302A0290<4;09<=0F2;5?=92730970F70;7H0M<8;J09<=057@>43E05430?=F85=029;057;907A0
4;;=@D623:043F0F2;;=@234923:023A7?@49273H0\7C=B=?J043023B=;97?0C2;<23:04FF2927346023A7?@492730<4;0970>4E0
970?=5=2B=04FF2927346023A7?@492730F=;2?=FH0r2AA=?=39023B=;97?;0@4E0D=0239=?=;9=F0230F2AA=?=3909E>=;07A0
23A7?@49273H0s235=09<=057@>43E0@4E03790D=0=N82>>=F0970>?7B2F=09<=0?=N8=;9=F023A7?@49273J0290C786F0<4B=0
970;>=3F04FF29273460?=;78?5=;0970A86A2660;85<03==F;€07?09<=057@>43E0@4E0?=A8;=0970A8?32;<0;85<023A7?@492730
2A0cfgb0977057;96E0970F70;7H0Z;040?=;869J023B=;97?;0@4E03790:=909<=0F=;2?=F023A7?@4927307?09<=E0@4E0<4B=0970
>4E040;2:32A2543904@783907A0@73=E0A7?029H018?9<=?@7?=J0?=F83F435E0230:49<=?23:043F0F2;9?2D8923:0
23A7?@4927307558?;0C<=30F2AA=?=39023B=;97?;04;]0A7?09<=0;4@=023A7?@492730490F2AA=?=390>7239;023092@=H0M709<=0
;752=9E04;040C<76=J09<2;0C786F03790D=0430=AA252=390C4E07A089262K23:0?=;78?5=;H0
lmn0J0p677@n0ZyJ0r2AA25869En0s2@>6=J0M2@=n0othuvJ0ZZwspn0x73=J0ZIwyZ0ppn0x73=J0ZIwyZ01wn0z=>7?923:J0ZIwyZ0ywn0w7@@8325492730
0
0
*+,-.‚0
"!(M<=0I39=?3492734601234352460z=>7?923:0s943F4?F;0w7@@299==01783F492730OM<=01783F49273P02;09<=0
;>73;7?23:07?:432K4927307A09<=0IZspH0M<=01783F492730;=6=59;09<=0@=@D=?;07A09<=0IZsp043F09<=0
ZFB2;7?E0w783526J0A83F;09<=2?04592B292=;J043F0:=3=?466E07B=?;==;09<=0ƒ„ †gb04592B292=;H0

0101 ) 456789 2297 95

5
95 !
! "#58$8
%58&'7(
02

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

Guaranteed quality through customer reviews

Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.

Quick and easy check-out

Quick and easy check-out

You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.

Focus on what matters

Focus on what matters

Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!

Frequently asked questions

What do I get when I buy this document?

You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.

Satisfaction guarantee: how does it work?

Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.

Who am I buying these notes from?

Stuvia is a marketplace, so you are not buying this document from us, but from seller mitchelwiliams. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for $16.49. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

83637 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy study notes for 14 years now

Start selling
$16.49
  • (0)
  Add to cart