Wages vs. Disability Payments Classification Dispute
Synthèse Legislator
Généré par l'IAThe 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'IAArt. 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'IADispositions légales citées
Généré par l'IADécisions connexes
Généré par l'IAQuestions juridiques clés extraites par Legislator
Généré par l'IACited in order 53, regarding the costs incurred by the appellant.
Cited in order 53, regarding the allocation of costs between the parties.
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
16 52 $8! * '&8! /220 %!& $ "? '%8!$" !; "! '%"&?!" !; ' %!4$'"& @4 !- A6 > ! !" ' ' // '&8! /220 "? $" ! ' ! , % 8"& ' !&&!! ' !" &( !'! "" ! ' ! '%!'! =+( ( ! ' ';;"& '%' "" 6 $ =+( %!& $" ;;"!'%"$"&!& &""$&""';! !"!'& !' =!?6 !!J" '- " K '!" @!& '!"!A &"" !&?-!""&G!!" &!'%!&' """""' 4 ( ;L" 8" "" !'"$"& !'" B "8 ' !" &(6 '!"! ' $" ! !$& ( "?! &"" "!- ;;"& ! ""M " &"" 8! " '! !"" "!& ! ';;&!" """6 %!& %$" !&,%"&?!!'?! M%?(%$"'4G"' &" &"" "!- '& " !""" '%$?! %$!
./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
*6 %!!"!$"'!B !" +="!('" ! ! 7777777777 +="! (% B +=?( ' #! #7777777777 +=?6 %B !" +="! & '?" $"D +'!'!B";! !""?;$!'% !"& !H(C!"'+ "I =+( !'! +=?(6 #452 ' %!?" ' ' "& "& ! %B !" ! &"8! '?" '?" ' C!" ' + "I =+( ! '! +=?("'&!"'-!$"D+ "I =+( "8$4"""',4"!8'=' =+( ;& "!" ! %&"" +=( ' ""6 C" ' " """' ="!( @!=!= ' %""" '%"!A !" !; "!C"&@=8"" &;(A8"!" "(6C"!&?"=8"" !""''&"!,'! =' !$(& !;;" =+("!'" !;,C"""! !" ??!$" ' =' ' '!6 %";" !"$ B !&"" ' "!"" ' $"?" " '& " (" , ("& ' &'B@" (% " !LA $" !&"! ;"!'&="6 !"B""$" !!=!='% ";-!,"'%'" ' 8!6 +'! ' !J" "C! ! '" G !( !$'"""-!"";"M!D&$!' "6
>!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
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
./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