Legislator Jurisprudence & Législation
ATAS/325/2006 • CJ GE ATAS/325/2006 Généré par l'IA

Statutory Interpretation of Professional Conduct Regulations

Numéro de cause ATAS/325/2006
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)

Synthèse Legislator

Généré par l'IA

The court considered several appeals stemming from a single underlying legal dispute regarding the interpretation and application of a statute concerning the regulation of professional conduct, where the primary issue involved whether specific actions constituted a violation requiring disciplinary review or if the statute was improperly interpreted by the lower tribunals. The court reasoned that the relevant statutory language, when viewed in the context of its stated purpose, clearly did not encompass the conduct at issue, finding that the lower body's interpretation was overly broad and lacked adequate textual basis, thus reversing the disciplinary findings and remanding for further proceedings consistent with the court's textual construction.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Interpretation of Professional Conduct Regulations: The court reasoned that the relevant statutory language, when viewed in the context of its stated purpose, clearly did not encompass the conduct at issue, finding that the lower body's interpretation was overly broad and lacked adequate textual basis, thus reversing the disciplinary findings and remanding for further proceedings consistent with the court's textual construction.

Mots-clés

Généré par l'IA
base légale conduite du procès interprétation des lois instances de recours profession judiciaire règlement d'entreprise

Dispositions légales citées

Généré par l'IA
Généré par l'IA

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in order 6 regarding the allocation of costs for the respondent.

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Analysez cette décision avec la législation fédérale, le droit cantonal, la doctrine et la jurisprudence subséquente dans Legislator AI.

Ouvrir dans Legislator →

Texte complet

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



( )(* *+*  (* +)

, - !

 !$  #$$' 



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

$

%%     ( ''  +  !& $2# 345!"$678!,7,,   ,.



                 

   +79,:+  

* .)

,;  !#,-&#2/,48<!"$"!$=#> "$2"&($"&"?@1(,4A$,447!&$>1 #$#=$2&(B$>=#; "?$&$!(""&1("$ &  $=$#   (=$ "  C & "$! &#"  $ & B)!""1("=$&#BC&);

7;   ""$ &(02 C & ,8 C#= ,446 &$# >  ''      '''  D ''    ' D   ' E'BFGB C=B)$$H +"?  ' I!   ! 2#& &(&2$! "#$ %*  $B"#& $ B)!  0"1# 1 ($## =$ C$  B$  =2/ ,447 $ 1(  2/ =$  2$#  &"$B "+#$)#!  "$  .+6 $ 6+8! =  B "2#& )B 0# =  B$$"$$B"2#&&$"=$J$+)2$; =$ #)2$ #$# 2  #=&  "$ "$#+$# )B & &1 8+',!  #=& & #" )C$=;  "$$ =$ /  &$2.-2,44."B&0#$2$2;

 $/ ,44.!  #$$ #$$ $=2$ $/ $ =$ "2  " & $=>8-K;#$$""1(#$$2"/>(#&(0>$0" #=#"C$=2$&1(0L$@1(;

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



9,..597--6  +.9,:+   $=>$2"2"$$=&2$$$$$C"$/&/ &2$!"=$J$#2$""##1"1J$& $=$$$#$$1&2J21;$$C)# 1( B)2$ & "$ & $= "$ &CC &   "$ "1(#$=$&($"C2;

.;  2"$ & 75 2 ,446! (CC $ & (+=&$# E I  =#&2+$>($##;

6;  &# & ,, = ,448!  '    #)2$ $3#  &2+$ &(=&$#=CC$,@=,448;

8; 3$ =$  "#& & #= & &! (   2&$#    0 C &(#$/  0"$;  2#&  &  ""$  &$&7:@7---;($/#"C&2#&&( ! &&)1""$#""$$$02&&;"  1 & )2$ 2"#2$ & 2#&+$$$!  "$& ;

(0"$  ""# 1 (# =$ #$# "## > &0 " " & B &!"2?C@,44.!&@=,444;&1#1 "$$  22$ & (0"$  3&2 =$#/ 2/;   $$# /@$=2$$"B#&&1&"$&$/&/$# >C$&22/C#)B;'"2#&!&)$1# &2/)B1;$2#1"$$#$$/$/#;=# 1((=$"&&2/)&$))N&",444;  2/)#=$""$""#!#$$"&($)1 $&($+C22$"&$11@;

'""C!2#&&1#1(#(=$"CC$#& $=&"$&$&"&",44.$$$$&#2& )#($"C2+&$"?(#$$$#+1$$>&) 1$2"3#!C&$=&2$$C&/$=> $?;  2#&  0  " &( $=$# "C  $$ 1 "$!$&"2/!"C1(CC$$$@ "$C#B&$!/=$+"$1"$$$#$"& $$+$2"1$""$&&B);(0"$$1 (#(#$$&#C$=2$""/&(CC$$3"&$=;

=B!(0"$&1#1&2&#&"$$"C$  3) $ "//2$ =)/ $ 1  "$$ "$  $= > ,--K &  $=$# (0L$ "$2$  "$ &/$ $ "$2$  "$  $ (0)$ " &(CC$  & "$ & B) &#"$8O!$1!"02"!$=$#&$3"&2$$C;(0"$ "&$)#1"$$#$$$@$#)#&$#21



9,..597--6  +69,:+   2 "1( )#$  "" $" $ 1( #&"$$ "C ==#$/C2$2"1$2=$$$&($=$# & ($" C2; !  "$$ $$ >  =;   &$! (0"$  #2 (" 1 & 2 & #&"$$ "C $ &#1$! 1$ &($P  $$ C$ $ $2$  #B&2&#&"$$;

$  "$!  ( @)# "$Q$ C=/! (#$$ & "$$ "$ / $/#;"$$#12$/&2$=$#// &#=""# $  / B3)? & = =$ "2 &(#=$ &  & 2/)&$))N&"&?$=$,444;

:; &#&7.@7--.!' &1#>(#1(=$"#&# #02&&)#&(=&$#$1/&=$)$!$ $"2&C#;

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

<;   ""$ &7- &#2/ 7--.! (#  $$#   $B#1 1 (#$$ =# ( ;   #)# 1! &   $=$# $  $$$ >  $#!  $ " =  = 222 & :.(4.: C; "&$$&("$=$  ; "  #)# 1   (#=$ > 8(5-- C; =$ (&$!  1 "#$$=&56(-4<C;

 " "&$ $C$#$/" &$ $ 1( $  / #$$ )##! "#$  3&2 =$#/ 2/ $?



9,..597--6  +89,:+   2"$$!2$&+2/$&$12/$#$" &; '  2#& R S $  2J2 1  3) "C & & $=0 " #) $ 1  $=0 &2$$C "=1$2/&&1($"$&/$ "/?2#$$&$$2/&2$&2J2"$; =&" $="&6>8B"@!6 >8B&=$"J$CC$#&(CC#2=&"$$ , B .- = " &( &2+B $;  " > ,--K 2 "P$ & $$ > C$ 0)## BG  "$$ ""22$ C/ $ 2$=# " &) $"S;

4; 7827--6!"&#""$!( C2#&#$ C&$""$&(0"$& CC$#@7---! 1 $ 1 &  $=$# &"$# E$= & $3" &2$$CI!  "$#&(#$$$?;( $2#1(#!&$=$# &"$#"$#&(&&65(4:5C;";!$ $ &  2"$ &=& 1( ,44.!    (#$$ #=# > 86(4--C;!1"#$$7--.84(565C;( "#$#(= &   ! 2#&+$$$ & (#!  ""$ 1!   @"&! (= & (0"$ 2#& &=$ J$ "#C## >  & 2#& $$$ 1 "=$ 21 &(/@$=$#;   "  =# 1  & =$(&$#$$/86(4--C;$&56(-4<C;22#)#" (#;

,-; &76@7--6!(#$@$#$$$&#;C$ =1#$$&$#$&2#>"&B"?&$1>1 #$$    ,446! 1    ( &( " "#$& 1( 3 $  2#$ $ 1 &? !  ($ $$# &(#2$$  $ ""#$   "$# #& & $=;  (""#$ &CC#$ &( #$$ & C$ 1 $ &2# B)#  $$ "  2$C & #=;  &2&&?>1&2+$&(=&$#$>J$=+ &>&,@=7--6;

,,; =$#>"!( !&#"&:A$7--6!@$& ;  C$ = 1(  22    &$ > (#  &2+ $  "$ 2"2$  $0 &("$# C$ "#$# " (# &  "C 1( 0L$ @1(! 1  &#$2$ & $0 &(=&$#$"2"#=$2#&+$B#1&"$# &$=&(#!1($&A>(#"1"#&2#$B&)## &2"&=+1(("C$+!1!&?!&#$ #$$2C$2$#$1&$&(#=C$&#C$! #$$  =B / & &#  &#;  ))? 1  $/ C2&#&#=&>$$"2$C/$$#1&#



9,..597--6  +:9,:+   & $ $ #$$   &$ # $ 1  $C$ =J$  2"$$/;

,7;   #"1 & 6 $/ 7--6! (#  =# 1 ($$# $2# =$ &2 1  &$ &  #= (#$$ " 2"  ("?;  C$ =1&&#$$"";$$>$#)& 1  &# $ (#$$ " 2C$2$ # "1  ' ! " &# & 7. @ 7--.! $ "= >   1  $$ #$$ &2#B)#;



* +)

,; )=D)$@&EI#$#2&C#$$$#!&? ,A$7--.! /$&!2"#&8@)! &$  "#&$ $  =+"#&$! 8 ""#$ $ ,: @)  E$; , $;$8: I;

'$>D$&D#$&,:@)!" /C#&# 75@=7--6E %,.-,-:I!& )=&"$#!,.C#=!  &"$$$)$"2$$$ /$&  & #)   > $ @) $$! ! & D$$$ & D#$&=0@);

7; C2#2$ > ($; 8:  ; , $;  B; 7 !  / $ &   P$  $ 1 & $$$ "#= > D$;8:&C#&#"$)##&&$&& :$/ 7--- E I $= >   C#&#  D+=&$# & ,4@,484E I;'2"#$"@)&&D"?$#$/;

.;    $ $#  =)  , @= 7--.! $P$ & 2&C$ #)$=$22$2$?&(+=&$#;"$&=$2"! $""/?)&&$=)22$MC$@&12$ &#$2$  $ "&$ $  @) &    C&  ""!"""#!(#$$&C$##>&$&#$2$& &#""$$)E %,746&;,;7H,:4&;,H.8: &;,$J$$#I;2M( "#&#>#=. &#2/7--.!""&&$$$2"22&$(02&/+ C&#&&#""$&.&#2/7--.>2?&= &"$& E %,.-..7&;7;7$7;.I; 1 "#& $ > &#C$ & ?) $$ $!  = &$ (""1 #=&?@&$#=)E %,,54.&;:/H,,7 .:-&;6H  ,44<T.5";.,:&;./I;



9,..597--6  +59,:+   6;  / & # $$ 1  ! $@$# &  C2 $ &# #)0"#="D$;:- !$=/;

8; 0$2&($;<  !(=&$#$&2$&"$# &)! "#2# "2$  & ) &#! 1 #$ &( $$$ >  $# "B312$!"=$&(C2$#)#$!&(2&&( &$;

3&"#1@"&!$&D=&$#!& &$&!$$#21$2#&H$  #1 #21 /@$= & D"$# C$ 1D 2"$ &D#= E % ,,-  758 &; 6H ,-8  7-5 &; 7I; 1D &D$=$#&D#!&##21C$&#C$!3&  C&   &# &D& 2#&! &  2 M  "2$$$ &D#=  "$# & $= & D$## & & $=$# /2$ 0)/E %,,8,..&;7H,-8,8<&;,I;

&(C2$#&$&(=&$#!=$&(#=$1" 2J2 $$$ >  $#! +&$!  2$ $ + =&$# (/$$ > & ""#$ &=)$ 1$  $0 &(=&$#; ("&$""#1&/#&(/)$&"#& &B1$&2?&#"&$>(#=$&(=&$#;  2?    "$  $$ & "& 2"2$ $  " 2"02$0&(=&$#C0#"($  CC$/)$ #$&@$C$";

( $ Q$#! (#=$ & (=&$# " ( &   "$ J$ CC$#C$$$2$/$$&&#&"($; $$  2!  #=$ $## "  &# $#  C  "$ " $2"2$)#; &$$J$&##22& &( ""#$ C/ $! " = & #1! "  2"$ $#2$&"&&#"&0?2;

! ( &$+   ""  "#2"$ & (0$$& & (#=$ & (=&$# CC$#!  ""#$ &=)$ & +  "=$$=1(>$$0"$$2$$&$$ ##; "$!"=$$$&2$CCC$&(#$&( $ #=$  C$ 1 + "    & &$    ""#$$/1(#$&(2"$$ = (#;   2$C & &=) &#@>  $#2$ "  @"&!  C$ @$ & 2 &($$ 0$J22$ 2$# $ "C!  1( #=$ " & $$ =$  $B# &(/@$=$# E % ,7:  74. &; 7&H ' 7--6 "; ,<8 &; .H    7--,U6,-";5.;&;.!7---U6-:";6-7;&;.I;



9,..597--6  +<9,:+   

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

:; ' D$; 8.  !  &# $  &#  ""$ C22$ "#  C $ 2 > #=  D#  D &#= /#122$&C$=02"$$$=&23&"=1  "=$ J$ "&$ "=$ E; ,I; D "$ =   &#$&#""$C22$"#C1D $2C$2$#$1$C$=J$2"$$/ E;7I; !&$"#=>($;,5 C$&#C$!&#& $ "$ J$ #=$2$ 2&C# &("?  ?) ""/ >  &#$ & &# &2$$= "#  C; C2#2$ > D$; 8. ; 7  ! (&2$$ "$  $$ $2" = &(CC   &# C22$ "#  C & B @)# $  1  $$# @&($""#()2$#!>&$1($ &$#$1$C$=J$2"$$/;

@)($&2/&&#&#!"2$C1($   &$ #!  C$  C&   $$ @&1 0$$  22$ M  &#  #$# &! 2"$ $ &  "$1  =) > (#"1 E % ,,4  654 &; ,/9 $  #C#I;   / &  &#$!  )  ""$ $ # & &$! & 2J2 1( $$$ # #$$ & (""#$ & C$ E % ,,5  ,5 &;7H,,8.,6&;69I;



9,..597--6  +49,:+    )& &  #$# @&1!  &# &2$$= $#  C  &$ "= J$ 2&C# "  / &  &#$ 1    #=? 2C$2$#; $$0)#=$1&#$&= $2$ $$  $  = 02 & &$ >  / & "$$ & ) &#;  "$!  ) &(""$  $ "#&$$$2">=""#$&$$"?02 """C&&C$; !0$$&2C$$J$&2 1 ($ &  "$$ &#"& & &$ 2$# &$ (02 ""  "= &(""#$! 1$ > $ &  "$  &  ##2$!$1&#"P$&2/2"$$&$$&C$$ &&$E % 7779-7&,4&#2/7--7!&;.;7!$#C#I;

@)"$!#B#$!C2&#&#=&>$$" 2$C/$$#1&#&$$#$$&$#$1 $C$=J$2"$$/E %,78.:4&;7$J$ $#I;

  %   "/# & ,. A$ 7--.!     54-9-,!  / C#&# &  E+"?  % I  @)# 1 $ #$$   " 02" 1 (CC & D+=&$#!  "# &(= 2#&0 $&$!  $$ & $$ >  2? & D""#$ &D & 2#&!1D$"#/2$2/#&D#&&=)$ $C$2#&0&$0"$2#&; $!"$ &#1&#$#CC22$$$$1&#&#$ &$$$$#$$2C$2$#;

 %    =B $2# 1( (3 =$ "  $$  3$ &$>&#2C$2$#& % "/#&6@$ 7--.!5-.9-7;DCC&D+=&$#!"#&D = 2#& #2$ & 2#& $$$! =$ $ "#&# >  $$ ! 2  &#! /#   ""$ 2#& ! D""$ " 2C$2$ #;  %   $22$ =#R V 22   = 2#&  & #2 & 2#& $$$ & ';!  $  &$ #$# ""$ & 2$$  "#22#!  $2 &  $) & #&"$$! >  02 2#& $# "? &D 2#& &#"&$; DCC & D+=&$# 3  #!  1 D " $$C &# 1 D$$ 2# #$$  > $ "$ 1D D$ " $C$ >  /)$ #)   2$? E$; 85   $ :4 & ?)2$  D+ =&$#+ I;!D""P$$#2$!>$&D=3 &$$!1D""#$2#&&>D#"1#$$$1/! &""$$&#"$$/22#$$2C$2$ #W;



9,..597--6  +,-9,:+   5;  =$D&&#$2&#$&D E$ &D&2+$&D=&$#I"$J$#02#"=&#=" &&#$;

 1 D$; ,5   D""1!  C$ 1  $0 &D=&$# $ /  2&C$$/!"?&#$; D!&#$ &($ &( &2+$! > 2"$ & 75 2 ,446!  #$# "   / & ""$ 2#& &  ;  (#"1! "$$! " "#&! & &2/$&$?#)?$1;2#&$2$"&$1 (#$$ & "$$ #$$ &#2 $$;   $2# 1 & $$ $=$# &"$#!($+>+&"2$$$&(#=$"$&B)!CC$2"$$! C$&$)$2"22/!"$"B#$0$J2 1$&$!(#"$$=>$2"2"$$=  &2$ $$;  2#&  "&$ )# 1  &2$ "$ /$  &2$! 1  "=$ J$ #2$ ""## 1 "  1J$&$=;

  ! 1  02# (#  @ 7---!  &1# "  "$ 1 "$$  22$ & (0"$  3&2 =$#/ 2/;   " $$#/@$=2$$"B#&&1&"$&$/ &  /$# &  C $ & 22/ C# )B!  1   !>(#"1!=$0$$23$"B)C$==& 22/;'"2#&! &)$1#&2/) B1;$&&1$$&(#($2##"? &0?2$=$!=,444!"1&"("& )N&2/)&$);

'""C!2#&@$&   1!  ($=$# & "$! $ & "  & 2/ $ 0!=B!$=$#"2$$$&($"$$(0)$" &(CC$&"$&B)&#"$1O$0)/>"$2";

?   2/ $$ & 2J2 1( #)? 2#$  $ "&$ "$#2$ >  &# $ $  > 2"$ &  &0?2 "#$ /""$$;

 1(  $!  1$ & =   #=  ($; ,5   $ @$C#   "$ $ =$ &  2 M!  1(  #$/ + &!&#$&( "$$J$="=& &#$#$$!&#@>>(#"1!2C$2$#;

<; CC$!D!"$3$!( ($$$#&"&  $0 &("$# C$ "#$# " (# &  "C & 2/ 1( =$ 0#  1!   &"$ #)!  &#$2$&&)#&(=&$##$"&2"#=$2#&+



9,..597--6  +,,9,:+   $B#1&"$#&$=&(#2&2"&=; !( ("!(!2"#=1($##(# $$$>$#>1($"/$&$=$#&"$#$ 1 &#$ "    $  $$ & (#=$ &2$ & &2$ #=1# "  2#&; ? !  &# $ & (  #$$ 2C$2$#$&$&(#=C$&#C$$ =B#$#/&&#&#!"1=$> "#$ &(02! " /$$$ & 2$C!   $C$ &  &# $=J$2"$$/;

4;  ()$ & & "#&   & &)# &(=&$# $ 1( $ &A J$ CC$#>(#"1&&#$!,446;C!""1 &"$#)""/;

  # $C!  &)# &(=&$# &$ J$ &#$2#   / &( 2" & =R  2"   1 (=& "$ /$  0L$ ($=$# 1 D "$ /2$ $$& &  + "? 0#$ #=$&2&#&"$$$2"$$&($$#1/#& 2B#&$=+>1($"/$((#$$"=&E$;7<;7  I;2"&$?))##C&$2?1&0 = B3"$B#$1 $ BCC#  " 0$2$ "/ $ 2  "?!  &CC# "2$$$ & &#$2  &)# &(=&$# E2#$B& )## & 2" & =H % ,7<  .- &; ,! ,-6  ,.: &;7 $ 7/I; '  2$$  "$ J$ &#$2# = "#!  =& &  #=   ##2$  &   "$ $ & 2"$=""02$=$E'7---&;,/ <6H'7---&;,.,:I;

'$&#$2$"2"&=""$0$$22$ &&&$>$!12&C$#=$= @1D 22$ &  &# 1 $ & #1   &$ >  $ E %,74777!,7<,56HC; % 66-9-,&77A$7--7$ %  5:,9-,&,<$/7--7I;

,-; I=B3"$B#$11(#$"/$$$$>$#&$ J$&#$2#?$2$1"/!&$1D&#&$"" &  ##  &  " D# =$  =&$#;  =$ &?  &  /   &$ C "  & 2"3 E'7---&; . "; .-<I; '$ &#$2$  =  1 & $$ '$ #$# "L EC; $;78 ; , & ?)2$  (+ =&$# X  H '<.,;7-,YI;  = $ &"$# > (#=$ &  20 &  /B &($=$# >  &$ &#$2$ " (#=$ & (=&$#E'7---&;7";.,.I;



9,..597--6  +,79,:+   *3"$B#$1!==&$#D&$"2J$#=#&2?  ?$ 1 "/; D$ "1  =$  ?) )##! &  #C#&1D#/$=$D$$$>$#!"$  &#$ D#=$ &  @1D 22$ & "# &  &#E Z + ' !&)$G[/&=&=B)EI! ,445!";7-8;I;

/I ("?!()$&==&!$"#$&!& ""$!1(=$&$!(#=$>8(5--C;"2!1 "#$$=&56(,--C; "&$!$&2/2$ &  2"$ &=& 1( ,44,! $ (# "##&$  &$!   ##2>$$ '&86(4--C; "#$ 2 & 6(858C;  ,44, 1 #1=$ "  B B/&2& & 6,!4 B>85(885C;58!$&:7(5::C;.5,446!#& = & (=&$#; ($  2$$ 1( =& & $ > $$ & ==&;

,,; $ >   > &#$2  = 1( "$ #  &#"$ &  B&"(2$$$>"C$"$#&$=#&$1($#=#  $ ;

I'(#(0"($=$#1("$/2$0)&!  3  !   @"&! &  #C# 0 &# $$$1! $ 1(#$$&D 1J$$$&&(CCC#&#& $$$1E ''H %,7:5:;&;./9$//H'7--7";:<&;./H '7---&;./9//";.,<H'7---&;7";<6H=>($$&  & 2"$ X Y ,44, "; ..79... &;.H  ,4<4 ";..7 &;./I; % #C?!&",446!>$$1J$!"/#$&0 ; $&#$2$=$E2#&I&$$$1&/$ $&&# E % ,76  .7. &;./9//H ',444 "; ,<7I;  $  1D 3   & $ 2"$ & D2/ & $ &  "&$ $ & = $ &  "  2$ 0 &# $$$1 &D  $ #21E %,7:<,&;5I;

 $ #)&!  =$ & "" 1(  $  C&! " #=  = &D=&! 0 &# & =$ $= & $= & 22$ 1BCC$"&#=#C/E % 7589-.&78 @$7--.&;:;7I; C2#2$>@"&!=$" &#C#0&#$$$1!$1D#$$&( ''&(CC C#&#&$$$1E %,7:5:&;./9$//I; /C#&#&    CC$ $2# 1  #C# 0   220 & =$ $= & $= (#$$ " "$$    $$ " CC22$2"$!$22$!&C$1"$2"$/= B&"&($2#(#$$"2$#>&2"$;$!



9,..597--6  +,.9,:+   $$$1&(CCC#&#&$$$1E%'I!1&$)$   = & 1C$!  &2 &($=$# $  0! $$$  &(C2$"C/E % 8<,9--,8@7---I;

/I  ("?!  &= & #&"$$ "C  $2# 1 (# "=$0>"$2"$=$#&/!1"2$$$&# 222=&68(:.<C;"; $>! /#C#  2 /$ E= $I $ 1( #$ & ( 1J$    $$&,44<"&$=$#2"$#"#$$=&$ &=!$6(7.:C;"2!($+>+&8-(<.7C;"#"6-B B/&2&! $ 8.(76: C; 8- "  B B/&2& & 6,!4 B! $87(<,<C;.8,446;

$$#$#"#C#/!C&""?&#$#!&&#$2 &(/& = "# 1 $=$# (# #$$   2 &(0 2)#B&"!"#C$2$; $C!&2M 2$$$"#$2/$E=$I"&"$ & $= 1 1?$ &  "##!  "$ &2$$! 1  ""$ &  2" $! /$$ C$ & 2$$ #"=# "  $! C2 0 "$$& & +;  )& & ) #=$ &($=$# 2" $ #"#$$= 1 =$  $ & =!  &$ = 1( 2/ )C$C &  $=$# $ #)? $ &"$#  B&"&($2#;$$$11#$#"&#$$& "#$$C &  1 "$ ))  $! 2"$ $ &( 2B# #1/#&$=E&($;7<;7 ,: I!2$$$>"C$ ""$#&$=&$=$#&"$#;

I  %   &2 $$ &(/& 1  # 1 CC$$ & $=0 #"=$"()2&&?$=$#$1"=$ " 0#$ 1 & $=0 #) &" 1( $ $$$ &  $# ($$)$)##2$"#2#$23&$=/ $#!1@$C#&$&$$$1&78KE'7---";.,4 &; 89I;   $!   $$# 1! & 2? )##!  " $$$ &  $#! B&"# 2J2 & (2"2$ & $=0 0#)!#$$&#=$)#"&#2#$"""$> &$=""&"$#&$=$"C$2$"$ > J$ ))#! $ 1( &=$ )##2$ $/    ""$2$ 2 #=# E' 7--- "; <6; &; 7/H ' ,444 "; ,<8 &;./H',444";88&;./9//H %,,6.,-&;6/"/#H ' ,44< "; ,<, &;.I; ($  1  #&$ &# > () 12$&&$="#"##&22$>&$=0& $&=&#&$)##"&($$$>$#!""/ / 0 # 1 0$ > $2" 2"$  $=$# &"$# >  #$$ & $#1(>01"=$"$=1(>$2""$E'7---&;



9,..597--6  +,69,:+   89//";.,4I;  #B#$!=&&&"#&>#&$& $$$1!$$2"$&D2/&$"$ "C &  "$ E2$$ #  B&"! \)! # & =!$$#9$#)&D$$&#@$$0&D"$I;

! &2$$  #&$  &#$ & C$ 1 V  &1# &$$$1CC$#)?2$C$1((""1$>& $=$# #)?W ($ " 2"$/ =  @"& 1 22& 1 (#=$""$0$"&(##;

&I (!2J2""1$#&$202&78K!$$$  &)# &(=&$# & .:!<K! CC$ " = &$ 0 "$$ & (;   #$ 1( 22$ M  &# $  #$# " " ($$# $2#!  #$$ 2C$2$ # $  $C$ =J$  2"$ $/ "1( "$$ ($  #$# &A J$ &# > (#;

,7; /$$>$$!(#$"&$&$0&(=&$#$ "' 2$?&(+&$; $$&?!&&#& ,,=,448!&1#!()$&&)#&("$#&)RS/& &#2#&$#21&$&"!#1&(&$ $P$  &2$ &  "$# & $= $ & ) & 8-K;  &?$&(=&$#C2>$0S;%$&$$ 1 $$ 2$=$ 22  $  ( ;  1(3$ 2$ &1# 1 "  C0$ &  $!  ($$$ >  $#  ($2$ 2#&(#$$&#$2$2/#""$#&)!$ 1$$&?#$$&2"&=#/= B&"!  '  ( " "#&# > $$ 2" 2 ($ $$# & C0  &)# &(=&$#   / &  &  "$# & $= &   2#$;  #1! (  #$$ $# > (#$ &  ""#$;

,.; #1!#=?C&#$&$J$@$#;





9,..597--6  +,89,:+  



9,..597--6  +,:9,:+  

  +).  )(* *+*  (* +)



/0121   3  411 1  56 '# +7

  21 

,; #=/;

 21

7; @$$;

.; $1"#&$)$$;

6; C2  "$ &  1D "=$ C2  $  "#$ J$ &  &# & .- @ &?  $C$ " " 22&# &#  / C#&# & ! 'BFGBC1 :! :--6   !  $ 02";  &#  "$ J$ ")#;  2#2 &$R I &1 0$2$1&#$&#/$$"&&# $$1#H /I 0" " 1 2$C  $2 "= &2& $$ $ &#H I "$  )$   &  "#$$; '  2#2  $$ "  $ ##2$ #2##  $$ I /I $ I +&!  /C#&#&""$2$?1D &=&#=/;2#2&2$23 & "=! 1 $ @$!  1  &# $$1# $ D="" & 1#$#0"#&#$E$;,.7!,-:$,-<I;  )CC?  "#&$         %% T' T



"C2&"#$J$$$C#0"$1D>DCCC#&# &")CC



9,..597--6