Legislator Jurisprudence & Législation
ATAS/473/2005 • CJ GE ATAS/473/2005 Généré par l'IA

Wages vs. Disability Payments Classification Dispute

Numéro de cause ATAS/473/2005
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)

Synthèse Legislator

Généré par l'IA

The case concerns the proper categorization of payments made by a payer to a payee under a specific statutory scheme, with the core dispute revolving around whether these payments constituted "wages" subject to certain withholdings or "disability payments" that fell under a different classification. The court reasoned that the determining factor for the classification was the operative source of the payment obligation at the time it was made; specifically, if the payment was made pursuant to a pre-existing contractual or statutory duty to pay for past or future work, it retained its original character as wages, even if the actual payment coincided with a period of disability, but if the payment arose solely from the obligation to provide disability benefits irrespective of prior employment, it qualified as a disability payment.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 68 al. 2 LTF; Wages vs. Disability Payments Classification Dispute: The court reasoned that the determining factor for the classification was the operative source of the payment obligation at the time it was made; specifically, if the payment was made pursuant to a pre-existing contractual or statutory duty to pay for past or future work, it retained its original character as wages, even if the actual payment coincided with a period of disability, but if the payment arose solely from the obligation to provide disability benefits irrespective of prior employment, it qualified as a disability payment.

Mots-clés

Généré par l'IA
prestations d'assurance-invalidité obligation de paiement classification salariale oeuvre préexistante salaire au temps compensation de la différence

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 53, regarding the costs incurred by the appellant.

Art. 68 al. 2 LTF

Cited in order 53, regarding the allocation of costs between the parties.

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/ #1111111111 !" !#$!   !!" %&"''(&"'

"!

22$% $* #% *&("$%3*#%)*! "& '+,-$

       

   4/.5*4  

% 2

56 #! 7777777777 !!"" " &  '&8! 5)91 "!  8:"" ' !;  '& &  '' ' !"" ' %!4 $'"&'"'</225!'%!"=!,%& '!"6

/6 >&'"!""! 7777777777 &"=!!?!"= &'( &"85*/225! !",%"""'%;;"'%!4 $'"&@4 !-% A6 '?"(& ?"'%& 6 %&"" ' "& %&!"6 % "& ' "!$ &"" "" '  '&8! /222" '! !;&"" !&&6%"$"&' "!8:"" %&"" B?8"$"&&?-!&"" 8'-C"/225,  "   '" ' !'"6  "" ;" &""  $"D""'%""''B8! ' !"'=!?'  '9E" '"!$="!!&=6

06 !'%!"" !;'"!"! '%F, #!?   &"& ! & ' 5! C"  // $8! /22/ "" ! &"8!  8 ' ( " +! (( "$"& !"( "  &('!,%&"%;!"("!6

 '" '5*  "8! /22/ %!&  !&"&  !";" &'  (  ;;!" ' !$48!=?  ( ' "!8 $ " ' "!8 '  "!" $!88" ' ,  "!$ '$"  !'"!6  ! 7777777777 %$"  !!" '%!!G" ' "!$  !"""  (" %""& ' "?6  '!"! ' "! F    "! B ! !;  3 "8! /22/6 %!& $" !&"&  "B' !&"!'5!C"3"8!/22/"&"?!%  '&!"$"?!&"" +=(@;6! !" ')"8!/22/A6

36 B !" +="!(&"&;&!7777777777(%"'C" !$ ' #! #7777777777 +=? ! ;;"! ' "" +=?(6%!&&"&$"",'B! ! ! +="!  59 $8! /22/ " /3 ;&$!! /2206   &?" &"& B& !  +=?6 %B !" +="!  '?"(&  +'! '!B ";! !""'?;$!'% !"& !H( (%C!"'+ "I =+( !'! +=?(6 "!8 +="!( " +=?( '&!" ' %B !" " '  4 B !"'" ,'"'% ""'"!$6 "$"&' "&!'"" =+(%B !"&&""! '%B!!"$"&'<=! !C!6 +=?#7777777777(" ,  '?"(&  "!8 ";! '!B !""  &$! '  " @C!" ' + "I ! ' ! +=?(A  (% !"&$"!"!"&!" !H'6 %"  !&



./011./223  40.5*4   (", "&'"!$6 >'!!%B !"& !" ! "!- ;!? ( $$"  "" '%&$" $  !& ?6  $" '- !  !'!  8! """$ ' "!I " '  "-!'?&!!'&!!6  $";! %=+ "=-(% !""8'!& !"'%!& !!"8! ="! "!"( (% !" $& '  & " (  ;"" "" !  ;;! ";!6  ;" '  &&" %&$";"!'%B !"&!"" !& "6 $";;"!'!  !"   ??!$" ' '! $! '  " "( " G  ;;'!" +=?(  %!&  $" 8&&;! ' %' (% !=!="6  + "I ' "" 8" G"! "!" $!  ;& !  ;"" +=(6  !=!= ' %"""'%"!&$("""''&"!"="(;,'! @;6! !"'%B !"'50$!/220A6

96 !";"'3!/220!, ""! 7777777777!$& (  ! ! ' "!$ %&""  8 !  "" ( &"" ''! '%!"'%$'"&6"""$'"?'!&&'" !;%$" G"!&,"!!'!!'''!6 "'$ &' %!& $" 8  ;&$!! /225  ! " !"=! ( (%!&$!"=! ('%!""?&4=&!(%$" !&$&&  &6  " $" &"& "" ;$!8 $  !& &!" '  "' !"!  "!   !" ' '!6;"!"'!"H'$"" !!"&!&""6  8 !'?(  &"! %$"    &$' ' ! "! ' ;;  ' 8!"   ' "= 94 1 $  " ' %  "!"(6

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



./011./223  43.5*4   ?"!";6"B""""""$'! !'%"$"& !;&""$&,%&=6

 ! 7777777777 &'4 '    &?" B& %!& !''B"!"6!$&("" !;' ""%&"" '&?!'& '   B" !4$! ' %&  '!"6  ! " $" &"& !"(&  - "=&! "( "  "" $" !?!$" &$& $!  +'! '!B ";! ;?& '  '!'% !"& !H(C!"+ "I =+( !' ! +=(6   '   ;!" !"  ! !" +=?( " +="!( "   ! (6  ;;" G  %!&  !&""  ' "=? +="!( % G=" "=&!("'"!$!$"'%G"!$'"'&"!&""" (%"$"& $"G"! ! &6 !!"'%!G"!??& ! ( (  " $ %""& '  "6  ;"  ! (   "&'"!$&"""!  !"!8& !G"!;;!'+'! ";!=!(6("' !=!?'"+ ' "=? ! %!4$'"& !"" "-! @;6 """" !7777777777 ' 5) '&8!/220A6

*6  ! 7777777777 ' !$ &' !&? ' %!4$'"& ># & %" !&  '" ' /0 ;&$!! /223 !  ! !" ' !77777777776   !$& ( %8!$"    " %$ ' &' !&"&% !"" '%&&"$B8C";";;" !8" ! "!!   ' %B !" +="!(  ' %&$" !"= &'(6 ""","&"(" +=('%!& !"" $'"'"$"&' "&6>",%&='"?,%F"   ! !;'$"G"!8'&6

<6   ! !" '  '$ ' !&' "" !; ' %  ' /9 ! /223  !&' ""!  !&'& ,   ! "=&!( ' !$ $" $'"& ' 1*N/22;!6 @ /225A "  !- $'"& ' 3*N*11;!619 @!  8'% (G"!"!"!'!" !-!&'"'59O$' "";"'%!&A'",!"!"B'%$'"&' /<)O6

)6 ! '& ' 02 ! /223 %   !;& , %!& %"! ' ! ' !"6  5<  /223 %!&  ;!&   " ! , "" '&""' "6!'&! "'/9C /223% ;!&'&"6

526 ! '& ' // C" /223 %   "!+& , %!&  !" "-! '%$'"&'5!;&$!!05P"/2256 %!&$" !&"& "& ""'"!$, !"!'5*;&$!!/222"'&'!'%&&""



./011./223  49.5*4   !!$&,&=&5*;&$!!/2256  !"!'5*/225 "&'"!$ '%!&&""""'"$"&' "&"!"'$"'!G"! $!& '""! ""'%!"6<<'!-?"!%!4 $'"&6 ;   ! ' !$ $" "  !- $'"& ;"  !J"!"B'%$'"&'/<)O%$!" '!",!"4',' 05P"/2256

556 ! !!! ' 53  "8! /223 %!&  ;!&  " , "" '& " , %"! '% !" "-! '%$'"&  ! '   "& ""'"!$6

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

506 ! !!! ' 5* $8! /223 %!&  !! "! "" '& ""''& ,%"!'%!""-!'%$'"&, !"!' 5*;&$!!/2256%"!&;&!&! !"'  (&"" ", ! !'!"$"&!"$((%"""'% "'$ =+( ( '% " ' $ +=( &"" !&& ( G  "!$ '"!  %&"" ' "&,"""6 "!!'"!&,%"! &"" ' %!'! ' 02O !  C!& !&"" ( %&""  B "8 '  !" &(6 ! %  %$"  !   " %$ '  B !"(&""!8"!!6!!J"";;%$" "$&'&  ( $"  !  """ ' '!" '%G"! "'6 ;  $"



./011./223  41.5*4   !&'&, !'!$;'"!"$"&&!&?-! (%&"" ' "&,&""'"&6

536   !&  ' 53 C$! /229 %  "  !C" ' !!  ! & ( "  "? , %F %!& $" &"&  ,  B !" +="!(" +=?(($",%8'% "&'"!$ ! ' "; +="!(6 !   '   ;!"  ! !" '%B !"6  ! 7777777777 ' ># & $" &?" "& (  """ "( " +=( ' !!" %&""  $'" '"$"&' "&6 % $" !&'&, !"=&!( '!$!-?C! !'"' Q '%K'&"'?!& '%$'"&%$!" '!",!"6

596 !& ('5<;&$!!/229!!" !""' ""'%8!'""&$! !8"'%$&''! 7777777777' >#&4%+"C!L%!&""6 !! ;" $! (  ! 7777777777 $" !" "" '%8!' "& (% $" "4G"!B!!"$"& !;"" "'"" (%$'%&$"'&;$!8'&""'"&&'$"C?&(  ! ! ' "!$ &""  8 @;6 !";" ' ! 7777777777 ' 3 ! /220A6 " B "? !;  !! $" 'P G"! "!!   ! '  !!' '  '!6   'B- "?  !!" $" &"& C?&  " !  J"! !; , ! !'!  "$"& !"$6!%&""! 8'%$'! 7777777777'& !$' $! !8"(% %&""&!"&''  (&"" !8"!!6  !!J"  ! 7777777777 %$"  !&& ( "$"& %!& $" ! ;;"! " ' ( ! "!!" ,  (% '$";!C! !'' Q 6

516   ' ( ' 55 ! /229 %   !"& '  "! " '!& '53C$!/2296

5*6 ! !!! ' 5/ $! /229  !8 ' &  & (( ("  ! 7777777777""!" "&'"!$'!!"" "$"&' "&,&""'"&6

5<6 !!!!'59$!/229! 7777777777!& 'B("( &"" &6 %!& !&""  ;" 4! ' %&  '!" !$  "&"  ( ' '! !$ '  '! '% !$!"=! $  !'"6   ( !" %&   %+ $" '&!?("''!6 "B!$?% "!$" !&'%!$!"=!'&?&&!"$6 ""$"8&&;& ;&$!!/225'%! "$!&$!"=! ('%!"" ?&4=&!'%& '!"6Q"" "'!"!'



./011./223  4*.5*4   %& &""!;!!"&!''!6 ""$"&$"!& &"";'8! &!!" !"' =!?&"" !"8M=?"' ";!&("&""&?", ! "! ! % !" ' '! % "!$" &6 %&"" ' "& ' !!" %&"" "I" &C!& ' C" /225 , C" /223  ! '% &"" '& !; &"; ,  "=?6 ; %!& $" "C! &"&  !!G" ' "!$' %"!$"'59;&$!!/2256

5)6 ! !!! ' /9 $! /229  !!"  !$& (  ! 7777777777  %$"  $ '   '% & " ' " ( '- !  $ B !"&'!"" !&$!&""'"&6

/26 !!!!'0/229 !8'&"!B !"' %B !"(("(!"6

/56 ! !!! ' 52  /229 %   B & %$!  ' ("  &"!, !%" &,""!'%"!"6

//6 !!!!'5*/229!!";!& !8'&%$!  '";'!&"$!%B !"" ! &%!"" !' ((("6

% #"

56   ?$ ! %!?" C'! ' // $8! 5)35@A  &"& ';& "  ""& '-  5! P" /220  !8 " ' !  &'9C?'" !&'""$4 !&'"9 &"" 51C?!@!"65"6!"91 A6

>",%"'%&"'51C?! ! !8;&'&! /*C$!/223@ Q502521A!' ?$' "&50;&$!!  ' ""!"!!?" !""" !8"'!  ' &?!  ! , "! C? ""!  ' %""" ' %&"'$BC?!6

/6 ;!&" , N!"6 91  6 5 "6  =6 /   !8 " ' !J""('""" !&$,%!"691 ';&'&!! !"?&&!''!"'!'1"8! /222 @ A ( " !"$ ,   ;&'&! ! %!4$'"& ' 5) C5)9)@ A6

06    " "!&  $?!  5! C$! /220 "!J" ' ';" &?"$ "" '  '!" ' N!4$'"&6  " ' $



./011./223  4<.5*4   " !" !  8!-?''!"$?!"K  ;" C!'(" '&"!"  " !'" "  C? ' ! ;' !  ! !&!!N&""';"!&&, '" '&"!" '  '& !  " "? @ Q 5/)  3 '6 56/M51)'65M091'65"!!G""&A6!KN "& ' "!$ ' !!"  '&8"&  '&8! /222  !  ' '!" "!" !'"NB'84;'&''&! "' //"8!/223,-!'' "'  ! &!' N&"'" C(N 05 '&8! /22/ "   &=&"  !?!' ' $ ' "'  ! &!' "&!!@$! Q50200/'6 /6/ " /60A6   ( !  !&'! " , '&;" ' !-? "!"! "!!  $ '!" N (  !&!$ '-  C! ' "!&  $?!@ Q55*)0'618M55/012'63M # 5))<R0* 6 051'608A6

36  !8 ' & "" (  !! "!C"& '  ;! " '& &?B"!$8,;!;!&",%!"612 6

96 B "! ' N!"6 3   N$'"& "  '" '   "& ' ? !&& !"  ' ? '!& ( !&" 'N """ ,  "& =+(" !$"'N;!"&?&"'N''N '"@;6&?"%!"6< A6

+' !&!(C! !'"'%$'"&' '!"'!""&("&'M"  &( &( 8C"$ ' % "& ;" (%  !" '%&$! @ Q 552  /*9 '6 3M 529  /2* '6 /A6 !(% !'%"$"&'%!&'&&(;"'&;"+'  ;'! !  '& '%!'! &' '  ! K  !""" '%&$!   "& ' "!$ ' %"&!& ' ' "$"& !8" B?8@ Q559500'6/M52959<'65A6

!  """ ,  "& +=( ( $"   """ =+( !$(!$'"&'%!"6365 '""! 4 , !"  ' " ! !" '" 4   +=( ( &($",''6'-! '&('%&"" +=( '; '   ' ;;" , !'!  =!? ! %!4$'"&  '" '   "& ' ? ( %!& !!"  G=!;" !$'8$"&M!'("B?8'" G"! '&"!&  8C"$" ( 86  ;" ' &"8!  " ' (!!& "?!&;!"&"B!!"$"&( !=&'"!$;;! ""' ""'6 "'&"!""  ' $! ( "$"& " !8" G"! B?&6 ! '""! %B" '%  "& ' ? & !  """ ,  "& " 



./011./223  4).5*4   %"' '&;(%!&B!"$"&!"$;;"M;" 8 "I"''!%+'%'""!(, !;"' "& '"!$ " !"(" G"!!8"B?&'(% !" G  !"8 !  &"& @ Q 52/  519M > 5))1 6 05< '6/M 60/5'65M 63/3'65M 5))/ 65</'6/" !&;&!A6

>  C! !' ' "!8 ";! '!B $" ' !" !" '! ,   "& ' "!$ @ Q 5/2  55) '6 /.M  #  5))1   /91 6 /5* 6 '6 9 " 1A6  " "!8 "!" '  "&?! ' ;;" +=( ! (  B !" +="!( "  !  &! ('  N?" '  !! ! N "&'"!$(N" "8'N"!J!@>/222 6512'6 38M!!G"6'5/!/223'"&, 8"1<0.20'6/6/6/" !!G""&A6  ""'';;"&"-!' !$,&"8!NB" ' '!    " 8C"$ ' N!&  ;;"  ! C";!$'"&@"-! !"A6'!'NB''!"B !""'N!N&?"''!'"G"!;!& ! ' 8!$" &' " , '&;" ' (   !&" '  '!" B !""  " G"! !& ' -! ;! , N&?"& ' "!""'!&@!!G"6 !&"&'6/6/6/A6

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



./011./223  452.5*4   '8 " ' '  B "  !"-!  B?8 'N ;;!" ' $"&  $ ' !"!  '! " '  !&"&?!" '  ! ' "!$   ' =(  "  !& ;" 'N !8'"& +="!( 'N "& " 'N '!&  !"" "   'N"!!"-! !&""!"""&""6 !@5A' ;;"! !=!('N !';N&"'"! ! &!&'!8@/A'N !"'N"&?!"'"" ;""'$@0A'N&"" +=(!"&&$" 8  "=&! "(!(""&"N&="8&!"' ! '!&"';" +=(@ !;" !!"!&''A;@3A 'N&='"!""8"!""!;!B!-?'N!" " '!' !&=8"" '& "' "$""';;!"' !!& !!"!;;"'"!8";!'!B @>/222 6599'6/M!!G"6 !&"&'6/6/60;M#+!4!  6"6 6*16 &6<26A6

- ! (N N8 ' !&"" !   "(   '?" ' "!8 ";! '!B  ;;"  ! C";!  '!" , ' !""'N!8,NB !" +="!''!!? 'B'N'(!,N'"!"@"C?'"?A"' (!!&' '!! +=((4&?!'&?" B !"-! "& !  C! !' 4  !""" ' !"!  '!6  N?" !  'N&"8! ' -! 8C"$   " " '  """ +=( N!& " B!!  "$"& !  !=& ' "!$ ?!&  '! (N !" @;6 !!G" 6 ' 5/ ! /223 '"& ,  8"1<0.20'6/6/636"!!G""&A6

  ! ' " &' !  "& +=( " !  !! '" '  N!& """  8 ' 8 ! "!=!  (" @C!'(A'$!"'(! "B?!'4(N""  $!""$"& !!"!'!"!&"&?!! '' "!$6   '! '  8!  !&" '"  ' " @!"6 32  Q  $N!"65) M!"6)96/$550"50/M>/225 6 52<'60AN'"!""C?!"?!!""" ' ;" ' &'  ;! !  "" "  &' !"$, "&@!&'A'"!$ !&'!,B !&8 '! !"' "'$''!"'!6 N   !"!!(NB !""""""' "&'"!$;'& (" !  '?" ' "!8 ";! '!B6   "  !""B"!"&'"!"$"C'!'NB!$""  &!  N"" &' ' N "& ' "!$ !'  '&!" &?" ' &&" &"!?! , N$'"& @ !"! ' ;"! +=B""!A("  !""' "'$ '!@ Q5/*/))'69M>/222 653)'60A



./011./223  455.5*4     "" @ !"  ""A '   "& ' "!$ " C";& !  !"-!C!'('&"!"@;6!!G"6 !&"&'6/6/69A6

",!8'"& +="!(4%"' !'&""'& !; (  B4 $" G"! (;&   """ +=( '& '" ' "!8 ";! '!B    %  !&$-" G"! !  8 ' % !&" ' '! &' ' ;"" @!&"$A '% ?"'"!8@ Q '5/!/2231<0.20'"&, 8"" Q  8&'<C/223/</.20"/<0.20A6

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

16 C?'!'"B!'-!8C"$"+ ' !$ ( (N "  !$  '&'!   '" , ' " !""" ' !"!  C?" $8 !  '!" "?B6 >  ! !" &'B " "!'"!   " ('! N;;!   !&! N8' !$"'(!! !( ;'!    &' "   !  "!6 N"  (N  !" ! ;&!! $! !8",! !"&'( ""?B" ;" N8C" 'N &"' !"& (  ! !"  ;' ! ' B  " (N ! &?"  '&!"  " B !& !  !B&(N"&"&&"8 'N-( '! " ' "B" &' " N !&" '  "" &' " ! " ; (   ' &' " 'P" "$&6  '!" N&&" '&"!" !  $! !8" N"  N!? ' +' !$'&?"! !"B !"8"



./011./223  45/.5*4   8  " @ Q 5/9  09/ '6 0 "  !&;&!A6  !  '&$ & , !  ' N!4'" "  8 , N"!" ' ;"'N!'!&''""8!='N!@> ! !$  '!" ' !   #&?  N=! ' F!48!" >=U 8=:/222 6/1<A6

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

>!7777777777"!8 +="!(" +=?( !&"& ! %B !"&  '"   ,  '" ' % ""'  "!$6  ! '  "!8 !"= &'(  !"  '" ="8 ( %!&  $!&$"!"!$ ("';;!" =+("! !' "  8&&;! '% !"  ?" '  !&!" !; !  J"!  !;M %"$"& B!& C(%! %" "";  B?86  +=? (" ,  !-$ ( %&$" ;"!'%B !"&!" !& ""(% "!'! !"  ??!$" ' '! $! '  " "( " G  ;;'!" +=?(  %B !"&  " 8&&;! ' %' (% !=!=6 > !=!= ' %""" '%"! &$(  "" ' '&"! "="(;,'!6

 !! !"  J"! !;",% 8"&' !&&!!%!&'!"&(!'!"" !'!'%!'! =+(( !'';;"&'%' ""6 $ =+(%!&



./011./223  450.5*4    "  ;;"! '%"$"& !& &""$  &"" '  ;!  !"!  '& !'=!?6 B4" !&&('-"K'!"" !&?-!" "& @!& '!"!A  '!! ' "  """' 4  ( ; 8" "" !'"$"&  !'" B "8 '!"&(6!!"""!-;;"& !"" " " 8! "  '! !" "!& !  '$! """6  %  !& , %"&?!! '  ?!  %? (%  ' 4G " '   &"&"""!-'&" !""" '%$?!%$!  ? "!";6   "B" "" """$ ' ! ! '% "$"& !;"$&,%&=6>!7777777777&'4'  $"'%!&'%G"!$'"'&"!""(% "$"&  "  G"! ! &M   !" '%!  ??&  $ ' %""& '  "6   "& ' "!$ ' !!" " "!  !"!8& !G"!;;!'+'!";!=!(6

 ;   &' "!""  !!" !&"   "& !&' ' "!$ '  "$"& ' "& 8 (  &"" ' "&  " &C!& '  C"/225!'%&""'& !;&";, "=?6

<6  $ '  C! !' ;&'&! "&  +  "" '%8!'  ' ""!("!8 'C!"'+ "I =+( !'! +=?(  &$! '  " ' !"  ' !$'"  !"!% $!''$'"6

  '" %B !" +="!  '?"(&   '  C!" ' + "I =+( !'! +=?('"!8";! '!B(%"!J" '% "&'"!$6 "; ! C?!'%B?8"&'%"$"& !;'"!8";! '!B " ' !"-! $'" '  "!8  $" '% !&!  !"-! '&??& !  C! !' ;&'&!  ( %  ;"  ! 77777777776  ;;"  %8 ' !&"" !   "(   '?"'"!8";!'!B;;"  !C";!'!" , ' !"" '%!M  8 , %B !" +="! '%'(! , %'"!"C?'-!8C"$ ""'""" +=( %!& " B!!  "$"& !  !=& ' "!$ ?!&  '!(%!"6 !"-!B?8 '%;;!"'$"&$' !"!  '!   " '  !& ;" '% !8'"& +="!('%"&"'%'!& !"""'%"!!"-! !&""!"""&""@;;"! !=!( ! '; %&"'" ! ! &  !& '!8 !" '%"&?!"  ' ""  ;"" '  $ &"" +=( !"&&$" 8 "=&! "(!(""&" %&= "  8&!" ' ! ' !&" ' ;" +=( @ !;"



./011./223  453.5*4   !!"!&''A &='"!""8"!""! ;!B!-?'%!""'!'!&=8""A6

!!G" 8&'/0!/22235.22  Q C?& !&'%&$! ' ""'"!8";!'!B %"!J"  '% "& ' "!$  %B !" +="! (  '!! !"'P' !!!?!''!"-!'&??& !C! !'! "'$!"!8";!"""&&'"$"  !"-! $'"6  Q   ' " !!G" !$+&   , %;; ' %!4$'"&;(% -"%"!" !$B !"6

 %!! &"&?&%B !" +="!%  B& !"-! '&"!" ! C?!   "!8 ";! ' !!"  $! '%$'"&6

 $''&!""& !8'&"(%B !" +="!  !"" %B?8"& !  !!" '% "$"& !; ' "& ,  "   %G"! =& !  !"-! !""" C"" '%&"8!""$"&"B?8 "G"!$6

  $" ! &(" '%!'!  "!4B !" +="!( ! ' ( %B !" +="! '$!  !! !  !"-! !""" ' '&"!!"!8";!'!B !&"&$!'%$'"&  "   " " '  !"-!  "$"& !; " B?86 ;!"(" &,%B !" +'!$!( (" !""'''!"&"& !'&!"6



./011./223  459.5*4  

  ># Q>        > >>  >>   >D /

  40 

56 &!!!!$86

50  

/6 !'B !"&'6;!"!E &''C"  !$ ' +="! '" & !"" ' +="! ' FI "B $!"!'-$6"('%B !"!$"D

6 !'!''!'6

86 > &! !'! " !?"  !- ' &' +" "!"&  !!"6

6 B!!!"6

'6 "8!! !"'&"&"!& '!B("$"D

6 "%-'&"&'W

;6 "'?" +="!(W

?6   ' "!8 +=( ( "  '?!& ' ?!$"& ' = ' B4 @;8+?!$AW

6 "!8 +=("4$!''""("W

C6 B"4"4=T%B !"&"!8";!'!BW>D

− B"4"4!8'"& +="!(W>'('?!&@;8+ ?!$AW

− B"4"4';;"! !=!(W

− B"4"4 !';%&"'"! !&!& '!8W

− !!"8"4 !"'%"&?!""&=&"( ";""@'&!!""' !"'%"&?!"" !"'%"&?!"AW



./011./223  451.5*4   − B"4"4=T!!"&"" +=(!"&&$" 8   "=&! "( !(" "&" %&= "  8&!" ' !'!&"';" +=(@ !;" !!"!&''AW

− ""T4$%&='"!""8"!""!;! B!-?'%!"W

− !'!&' ""!"4"W

−  ( ! "4 B?! ' !!" (% ""  X$! ""  $"& !!"!'!"!&"&?!!''"!$W

E6 #?!&  " &?& "  " " '  """ +=( ' !!" " ' $ '?" 4 !!"4 B!!  "$"& !"$ '% "'$ +=(W>(4(W ("BW%"$"& ' "!8:"""4!B?8W>,("BW

6 >!!" !&" ' "&!&''"!$' ('" !& ""  "& B"4"4W ! (4 !4 !&"4"4   "& ! +=(W

6 $''!$!& B(""&"4'"( ,'"''&! "!' !%;;"'%!4 $'"&""8!/223W> !("("!& ( $!"W> !(W

6 Q!"""!8!$"??""6

06 &!$!"';!C(%,'!"C?&;'6

36 ;!  !" '  (% $" ;!! !! "!  !&" !' '  '& ' 52 C! '-  ";" !  !'& '!& !8;&'&!'!>=YT!=;(11223   "!B !6'& "G"! !?&6&!'"DA'(! B""('&!!"'&!8"!" ''& ""(&M 8A B ! ! ( ";  " $! ''! "" "! '&M A !"!  ?"!   '  ! !&""6 >  &!  ""   "! &&" &&!&  ""! A 8A " A 4'  !8;&'&!'! !! "!!"-!!!!(% '$!'&!!!!$86&!'!!"!!+ ' !$ ( !" C"  (  '& ""(& " %$  ' (&"&B &'&!!"@!"650/521"52<A6





./011./223  45*.5*4   ?!;;-!D  !&'"D   +> &!#      !&"!4C!"D   Q!&'&!( >  

 ;!' !&"!!G""";&B !"(%,%;;;&'&! '! !?!;;





./011./223