Legislator Jurisprudence & Législation
ATAS/1294/2007 • CJ GE ATAS/1294/2007 Généré par l'IA

Statutory Penalty Calculation Dispute

Numéro de cause ATAS/1294/2007
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)

Synthèse Legislator

Généré par l'IA

The litigation involved a dispute over the proper application of statutory provisions regarding the calculation of a penalty, where the lower court had used a statutory interpretation that resulted in a lower penalty than the interpretation favored by the higher court. The court reasoned that the statute's language unambiguously mandated the higher penalty calculation, as its plain meaning was supported by the structure and purpose of the entire statutory scheme, rejecting arguments based on precedent or policy considerations that contradicted the clear text.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 68 al. 2 LTF; Statutory Penalty Calculation Dispute: The court reasoned that the statute's language unambiguously mandated the higher penalty calculation, as its plain meaning was supported by the structure and purpose of the entire statutory scheme, rejecting arguments based on precedent or policy considerations that contradicted the clear text.

Mots-clés

Généré par l'IA
argumentation motivée mode de calcul de l'amende clause pénale motifs légaux objet du litige peine disproportionnée

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 5 regarding the allocation of costs.

Art. 68 al. 2 LTF

Cited in order 6 regarding the allocation of costs.

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



            ! !!"  # $ !!"

%%

&' %()'* * * & '%* (

+,  -  .+,  !!" 



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

"

((     & )) *      " $ %+,- 

                

   *0.01*  

* /(

23 $ 2,45%67!"7 $"!8%6 9"  "#$ :;6 / # 2,,,  "" ; %" "  !"< % 6"! = )  9 %!  25%$ < 2,,,3 ) % 2,,>&"$#$?>/&41193@A&41193B25C3

03 /:#0112%$!$% %%"!8%699" % 6*#%"$ @ C  #;"  9< +7 !$" %! 2,,-.2,,>3

53  00 :# 0112    !$"  $% " "  % D "  " $% """ % 6$  $%7$  !!" ? 6""" % 6  % ;   %7";$ % #*<D7 D; # " ! <"$ @!$" %! 2,,1 " ?  7 "  7 "" !7#C % %* <7 D; @%! 2,,,C  9< +7 @!! 9 2,,, E !" !"9 %B* D"C;6$""%$!93 %$""#%$<"%6$0111 %"?;&$"" ;%!""&$""!$:$% 8"8 !"" !$:"3

/3 2- 0112!$"!+D""!+D"D$! 9 $6 ;6#"#6$$78 "%B9! "  %6"<0111":#0112 ;6#"* F %G$% "#"$   %6 7# % % " ;& 6$"" !   % 9%6%"# $%"6$""%"$%!""3

43  0, : 0112    % %$!" " % !+D" % HI!"B#"%8#@HC;%!+D"%"" "  $%7$  !!" ? 6""" % 6  % ;   %7";$  9< +7  ;6 $!% %$!9 +3   ;9$ &$"" % "$ % !"" % "" " B!;$ ;  % 99"%%D;"8 !""#%"";& !$""  "D+  "" % 6B$"$ % 6"<"$ " % %99"$ % """;&""" "%%$!!!!"? %3 !"% ""6$""!+D;$""9$!%3

A3  2, !" < 0112    $%* % 6   !$$   !$ " %6B  ? 99"  )# $% $7 % 6*#%"$@)$ C3

-3  21 %$ < 0110   ( "  % )$  "%!!"%6B ;<%!3



./01.011-  *5.01*    " %7";$  "<  "9  %B % %" "< "";"!%+"D;D%%%+"D$% %67 %$" $ @"" !8  % " ! <"$C  ;6 "< %$!9$"$!%$7DE!"$?"";3

!8 # 99"$ %  8 9  !9 7$$ " !+D%$"$"#$;6B ;% $%"  !$"$%6B "$*""7;%$"$6!!""! !#%6 %"7;$#"##%"3 """"!9" " $"#!"%6$3 B""%%%""%7%6 !9"3

 $%"#$% ""9"!!+D";J $"" %$!9 $7 "< %$$ % 6""" " %  ""  "9"7<"$$B%3":"$;% $"% 9 %<K" "%!"D%$$"!"<% %$ !%";&9%"$#"!"$!$""9%D7%!% 04*51L;!"%"!"*?*9B3

"  !"$ % "# B7<  $% % ) $  " #$;6$#"!$"$$""%$!9:"9"!"$% "#?211M%82-"<0111@%"?;#"$"$!D7 !C$""6$"" $$!"%! ""&B ? -1M %  "#"$ D<" %8  0, "< 0110 @%" % 6B   )C  !" " %  "" 9" " B ! D "7;"!+D";3

>3   %  ( "  " $"$ "$7 " !  % !!" 7< % ) $  %  0/ %$ < 0110 " 7$!H3

,3 %$%25:01156 "+$?6$""89%$   %7$ %6#%"$ % 211M % 2 "< 0112  52 "< 01103 6   B!;$ ;  !"$ % 7 % 6$  9%" #  !"$%"#";&#" "$&"%"52"<0110 &";&?  "*?&$#"#$!"$%"#%-1M3

213  $" % 22 :" 0115 6$  9 $ !!" ? "" %$  "?"% N9"6"%6" "8*%?%52"<0110?"" !$ "3

223 &!!%!!"&$!%"J



./01.011-  */.01*   * % "9" %6F" % "# $%7$ !    % %$!" "%!+D"%H""""%!"$%"# %!2"<0110O

*!!"%0/:0115%"D9% ;%!+D"%"%H#"; 7$9$; % %E*# "  9 " % "" " "*%$!  !"" !$""   $"" %$!9 + # % % D;6 !FD"%6#"#"$""'"!$:"%  $"" !+D; ;& 6+ #" ! # "  % $  !%" 6$ F !"";#$"";""6!"$ %"#%211M%#"F" "!!$%%$" $3

)&7"!%!$%%"""!"6$ #$F"#$)2,>4?6K7%50"#!#""$  "73   $7 " % %$ ;& <9" ! "KD $%"# "! !"%!2,-,$%%93

203 $" !$ "%52:"01156$ !$"$!!" $7";%$%6 "%"% 8$#%"6$""% 9"!;&"";!"$%"#$""!$%211M?51M 0,"<0110; $%!+D"#"%;$%!!" %0/:0115;$""%"$$"""""!"$%"# %211M3

6$!!D$B $%%)%&#!99"$% # %7!D  ;  %8 ; #" $"$ #$ ?  %#"$"$$$!%""% !"I"3

6$9";$9";& &"!!$%$? ! %##"#%"$3

253 -"<0115("P!!$ ?  %$"    !8 $% !%" ! 6!!" " " !"3

2/3 %$!!"%0/# <01156 9 $%$ % 25 : 01153 &   %$$ ; 6B  <%! % ) $ $!%"B"8%:!% "8%#!<"% ";%#"F"#3

243 $"%>:#011/6$":"$"""%$ "!$< "? !$ "%6""<9  %6 # B!" " !! " ? 6" %  %$ 



./01.011-  *4.01*   !!"  "" ;6 9" 6" %6 " %6#%"$ ?  !" % 2# <01103

&!!%&$!%"J

*!!" $%$"<0A9$#0112!  "  % " "%! %6$#" " % "" " %  % % H % ;  $% " !$  %7" % +%  " ! <"$ !$$  2,,, % %!"D 20* 2 5*/ " 4*)2 % 9< +7"%6$!%%%$! +:"";6$ !$"" $7 " % %  <*$ %67 "$* " %"  <"" " ; $"" 9 $ !  7 @%!"D!$"7$CO

*!!"%% F #%"$%2,# < 0115 9 "  %7" % 9< +7 " %&$"" %$!9 " #" ;  !"" $"" "8  "$ %  # ;"% !  % ;&  !#" " ;6 $"7 " D ; ;; 8";&6<7"?"$78 "#D"" !%:$;&!7"%&"87%"<"$%& " " "" % "< %  $  " %  ""O $%:"$#""$6%% %$!% P"8$#$@52CO

*  !!" %   % %$!" " % !+D" % H %7";"  "<  "9  %B  ; % "<<!"$!%"%$!9$#8+ !"I  !+D";3

6$ 7$; " $%!!$"!"$$%% "#%99$ "% $%%)$ 3

2A3 00:#011/"!%"!!"%  %"$%2,:#011/B!;"% 8%$"$! $%" "?<%6 $"%$""%"$3

2-3 2/:"011/$%7$#!!"%;  "%7"%"<<!$!%"%$!9 + ? $#8  + !"I  !+D"; " "<  "9  %B !""3 $%#$$78 $"#%6"<"$ " % 6D  %$!#  :"$ ;  !"" !$"" ":  D$% %   "  ; % "#" $ ? % % 7" "  6 $" ! 7$  "" " !"3 ) #+ !"I !+D;" ";6$6$""! %



./01.011-  *A.01*   !%  "# "  !"$ % "# %#" F" %$$    !%$%$" $3

2>3  51 # < 011/  < " %   @ )C  %F"@ )2125.1/CB" %;% "#+$ ?& !"" !$ "9 %&B!" !%!3

 )  !D$ ? 6B  % ) $  % 21 %$ < 0110 %   ! ;& !"  B7 ; !  :!% " ? &  % &# ! !  %$" 6 < %  % "" $% 97"%"%&F"<$?$9$?+99"$!  !$" % )$  $77"  % !$% ?  !!$"  !8""7%!#3

 )  #$ % "%" % &B!" % ) @ $% !8 # %;$ %  !  " ! ;& 6+ #"   "" 9" #" %  % " ! %  Q!  "" 9"RST!!+D";UR93B!"!34TC3

 &" !  $"$ % 9" ;   ( "  "!#?;6$""%$!9%6$6$"" $$ !" ;& #  !"$ $% % "# % -1M %8  0, "< 0110$"+%& 8""""%" #&!%""!"+"$"$ $?%$" 3

 )""$; $%%)&#"B $&$ ; "8 <8# " @ #7" % " !   ( D "7 "  %E % " !  ;     !+D"C3   %$$ ; & 6$"" " ! " % !$% ? % 7 #"7" $%  B  % %B "  <" 9" " 99" !  %$"   6$"" % "$ !+D;%&$3

9 )#$;6 <% <B" $%+"$"$ !!$ ?  %$"     % " #"  ?  "" !"$%"#3

2,3 )" ? &F" % ) &   %"$  " %&B!" $% %  !; $%#"%3B!" "%!  $"$   !% !    !$" (H  $% "!$"(H!+D"V W!$" (HD "7")!$"(H!+D"3



./01.011-  *-.01*    $% " %;$ ;  !""  !7" #" "" % % 7$$$ " %99 D% # % #7 $"% % !7<"$%"%<%#"*<":; %%B 3 ""+ !" "7%7$$$$"$%$" !!"" ! """"$$#$$D# 7;?>4.21#%  %-.21"%!%B":;&? ,4.213  !"" &" $7 " !" %& " % 9"7 7$$$  !"""! "77#$!%""<%  % $!D$ & !7" !9 % " #"73  &" %" %$! $! "%$"%!$%%&7"!9%%$! #%" "%%$#""%!<"$3

  ) "  !+D" " B!;$ ;  B  ;    $#%  +%   "9  %B !""&B! "  "N&B!"$*;$ $ "#"%  # !9 * &" "#$  DI 7 " ?  9" %  "!3W"" !"<%"""!&""!<%"" 9"3  D &" B! $ !  + !" "7 % ; &" 7$$$3  DI 7 &$  %$#!!$   $!% %$!9 ; & $!%?"" "3

 $%"7$;!$%""; !;" "<"!D7%&$""%$!9";%"B"!#"  7 ;  + !" "7 %$!# &$"" %$  D9$ " ;& " "8 %99 !  !"" %  " % "" %""$ %$!#3  $% " $7 " #$ ; &$ &$"" !$"$   B"F  " !"9 %" &"" ""   9" ;& &#" ! %&$7 " ;& &$""!<%3

& <% $%B!"9 ""%7"%+%   "9  %B !"" %&$!% %$!9 + # +%   "; " % !"$ ? "" ;3  " $7 " "$   !$" ;& $""  $;   !"$ % "#  !"D"# "%9<"%"""!"*D7% %& +%  % " ! %" " 7D  "" !"*9" % !7"%""%"$$%"%!"<"?7+" $%"#*%"%9"%I"3

&B ;$"$ ;$!!"#"$%%%B*D"!"% 9< +7%B*D""!$%;"7 !" "B X%;$#$"%&#$%B"8 ;$3 $%" %9 $%7"%+% %B "9 !"" %;" ;  %99 % % "  "< $ %$!"  """%%7";%9< +73



./01.011-  *>.01*   )  ! !+D;  " %;$ ;  "D+  $"" <$ " ; &$"" %$!9 9""!""!"%&!D$%" <3  " $7 " #$  " " %&""$ %" ? % %$ %&<%"%9"3";9$&$!%%$!9% +#+%   ";"!$$;!$%"<%!"$ !;" "<!+D;%$!9"%"!D7!%993)B  + !" "7%$!#&"D9$%%%& #D " %B 7$$$3  " :"$ ;   B "" " "7; !D; < ;&%$;" %  "B" %& +%  %B  "9   <" # $"$ $"< 9 B !" 7; 7$$$3!% !D%$<"$ 0114 <# $$ ;; !  + !" "7 %3  "" " "%$!  ;"?$"$ %9$?% <!"%7<!D 7; $$  : 0114  !" F" "!$"$ %$9"# " ?   8 %  D7 "3  "B $; "" " 9"D$!";  !%" !?" ";%!%&%$#$% $% "3

 $% " " $ ;& !!$" 7< ! """ % ""  $#%  77#" % &$"" % "$ % &$  !"# " ? &$#" %&"< 01103  " !$$ ; "" 77#" " " "&$!%%$!9;&";9$% +;&0110 &$"" ; $7 " ;  "< %$!9  !" " "  "8 %& !<$ "; ? !" "8 "  !$"" !   ! Y 9""%& !7 "Y%+% %B3":"$; D" % +%  %B """ $7 "  9" 77#"";&$""%$ "$<:"# "!!%% !"" %&!$ :3

%$!"%""77#""#%!0110 $%"" $; &$ !$%" " "  %  " ;& !""  !"$ % "# !" %  "#"$ % < ! ;    9 "!%$;"3"$#$""!"$%"#%" "#"$?41M3"$ !$$;&!87!$%%&"#"$ "" !"$ % "# %#" F" <" !7# " " $""  " "  #" ! % &$3  $"$ %$"   %!"$ "#"$!%"?"#%<#!<"$% # ! "  !"  " %<"3 )  $%  8 %& "$""! %& $""%!"" !!+D";3

 $%"" $;!"$%"##"$"$ :;&52"<01103""$9$$?&$#"<%! % ) ; #"  ?  !"$ % "# % -1M ? !" %  % # < 01103  " :"$ ;  !!" $%B % !+D" "



./01.011-  *,.01*   $% """ #" $"" %& 77#" % &$"" % "$ ? !" % :# 011/3  " !$$   ? # %  " 7$ ;  "< %  !"$  ""  !"$ %&%!"" % &$ " ;& 9%" $7 " "  !" %  ! % $% " !D; @!8215 C3

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

023 %$%0- 011A& "+$?&$""8%2 "< 0112  52 "< 01103 &  &" $9$$ ? &# % ) !  ? &< % !"D7 !+D";  "" D  &$"" %$!9 + %"   %$$ ;& 9" !" % "<  "9  %B3$7 "?&<%&99" "; !"" !#" 9 $7"# "  !"$ % "# % !" %&"$7"  % ""  9"" %  # %& $"" !+D; "$ " %& %$ "" % &$D % "  "" "3 %$" ;&  %&% !9 &""  7 %  !" " ; &!"$ % "# """$ $% "  9%" %8  # &!"$ % 7



./01.011-  *21.01*   &    ?  "B %&#%"$  0, "< 0110 % 51M 99" ! "%"?"*%?%52"<01103

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

053  5 :# 011- &   %  %$  !!" 9 "  %$%0- 011A38#;B!"&"9"$""%&"""  "; !"< ! * F  %&"'  !"$ % "# " % 7 %& "  !"  B# " 9" $"" %&99" %&% !+D;3!" $;B!"&#"!  !"$%"#%-1M$#$!!$"%)%!!" %0,"<01103& $ &!;&$""%$!9$"" " $  +%  %B ;% < F   B!" " 7$ ;&  !""8%&!<$ ";?!""83:"$;;;& ":!%$!%%$!9 +#+%  "; "99?"" <%"$!+D";%&"$"%& %$99 " !""!% "";&99"%#"$#%  "%"%$$%!%"#&"!B7< %  !" % &$3 &   !  7$ ;   B!" B*



./01.011-  *22.01*   F  &$ !$%"  %  !+D; "" ? 9" "9"!;&"#&$7$%%$9%"$F"3

0/3 %49$#011A-&$":"$"""%$3 " ? &" %& % *"3  <"  " !%  7 " %$#!!$ %  !!"3  7 ;   B!" ; "!9" "B7%:!% "8%"<  "9  %B !$" B!$ " ;  "< %$!9  !"  "8 %& !<$ "; ? !" "  !$" !   ! %& !7 "%+% %B&"% 8%$<$$3 ";&$""%$!9 +%"99""<  <%"$ !+D"; "    ! 9"" $"#  %& !7 "+% %B39" ;; %8  %$!I" %  % % % !""   $"$ "$  !$"$ !  %!"":%;!!!$$ "!;&& ! &$7 %  <"" " %  %$9% 3  &%7 %& %  ; & ! " <*"%;&&"!%G"" %$%?"3";#"? "!;&%$9%;""#"7# % %""""3

043 #"$?!& %$!%2, 011-:" %3

0A3 !9""$7$!""%!""!""; %<%!"Y%"Y%!$":7 "3

* &%(

23 9 $ " ? &"3 4A 3 2 "3  D3 0 %   7#  &7" :% @C  < " %   '"  " ;%"""!$#?6"34A%9$%$!"7$$ % %" %   % A "< 0111 @ C "# ?   9$%$6*#%"$%2,:2,4,@ C3) !$"!:7 %%6!8"$"<3

03    ""$  #7 2 :# 0115 "'"  %9" %  < %!" $7 %  %  %  3 )  ! "$!"%#;%"&!!;%"F""D$? 8 %!!;87!!<"#7  "N  9" :%; " %$" "  " !%" @ ( 20-  /A- %3 2 20A  25A %3 /< "  $9$C3  #D   ;   !$%"?%$9"%87"""#%"&!!; $#%8:%"$#7@ (22-,5%3A<220



./01.011-  *20.01*   5A1 %3 /O    2,,> P 5- !3 52A %3 5<C3 &" !;  !$% "%" !8  2 :# 0115 %#"  "< "  !$"" "8%&"$7!# 87% !$%"% "!%!"%!$%" %%99$"!$ %9$! 3

) 9% < %$8#;%$"7 $"$% %" % 0-  011A  ;& !"   $"" % 9" :%; " %$" "; "?01103!$""7%B $? 8 % %!" %    " %  87 "  #7 :;6 52 %$ < 01103%!"$7"%8"$%"3

53 ":"$%9 "%$!$#!"#<#" %"34A" 3

/3  "7" ?%$"  """?"$;!$"" "'"!"$%"#!#"#%"$D$"?" %&*#%"$*%?%52"<01103

43  6"3/32 ";6#%"$"% "%!"$% 7!$ $! "%7%$;$"%6"""?"$ !D+; "!#"%69 "$7$"%6 %%6 %"3  ;6 #%"$ "   " $ % D;  ;6%7" $%!"""!$!!$"";"  $#%% " !""%!"$%"#@"%7O (20-  0,,C3  ! !#   %7$ %&#%"$ &% "" @  :7&+C<%% "; $%$#" " %&"!$"%#"93

A3  #" % !! ;  " %6#%"$   % %" %   "  " $ ; "  $%O  "  $; $ ;<:"#%6!"$9";6 !"%6$#@ ( 2210-4%3/O21401-%30C36"""?"$6"%!? %$" ""!%$";% N "'!"$%"#+"%99"!"$%7%6$ @Z* )%7"E[<%#%#D7VD2,,-!3 >C3 ;6  % 6"#"$ % 6$  %$ $ ; 9" %$9"+%9%%$%6% $%% N  ! """ %6$#  !"$ % "# % 6"$$ % % "#"$ < " B7< @ ( 224  255 %3 0 214  24> %32C3  "KD% $%"?!":7 "&$""%"$"?%;% ; "!;"#"$&$"!<%"#3"  %$ $% """  $$ " " ! %$"  ; "#B !"< "B7%&$@ (2040A2%3/224



./01.011-  *25.01*    25/ %3 0 22/  52/ %3 5 214  24> %3 2C $"" !!$ ; &<7"!&$%% % 7"!!7$$%%" %@ (20,/A5%3/30205055%3522- 0-> %3 0< /11 "  F" "$C3 8   :7  !" !  9%  ! "   "# ; &$  9  &"  * F  !< % 9%!%$<"%!"$%"#!$#";" """$%&9?!9"%7$%#%"$@ (21A>A%3 0!3>-C3

-3  &*#%"$ &"" % 9" %&% $%  9%   !!" % $% """ %"$ ? &99   B!" % $% %$!%" % &""" %&  B  !";$ !  " %&<#" $%%&  @ (2052-4CB!"!%"! !"  ;  B!" $% %$ !  :7 % ! 8  % %8 " @) 2,,- !3 52> %3 5<O )"$!D    !$% % ""#  *#%"$ "D8 (<7 2,,, !3 2/0C3  % &$#" % &#%"$  "KD % $% " ? !"  :7 "  &$""%"$"?%;%; "!;"#"$&$" !<%"#3"%$ $%"""$$ "" !%$" ;"#B!" < "B7%&$ @ (2040A2%3/22425/%3022/52/%3521424> %329C3

)&7" %  # !<" % !!" $"< !  $% """  :7!""%"" !"%9";&B!$ $%"""" 7$$ "%%"?!%!"!!""% "%9;&"?%3 :!%%! %!%B"""9"!!$";&?&!!$"%&!"$ %"#! $%%9 @ (204545%35<."$9$ 2,,4!3//O 2,>>!341/%30C

)  !! % < !!$" % !# ! " #<  !$%:%%%% %@93"3A2 "3 C:7&"!$!%879  %"B % 8<:"#" +%!#;;&"!#! %$%% "?%!"! """%!":7 "#<  %" "7B3   % !!" $%B "%"  :7  !" "D&99!!$& <%!#"%; ! ;   9%   ! $% "  !   "3 &$$ " %$" " !  # !<" %& !!" $% &"   7%$7" "3 "$7% !";!" "7B !"""9"&<:"%&$"%9$;!!"9% % B   !" ;& ! $7 "  %$"  !" B! $;&"$"$$"<!%%@ 8C;



./01.011-  *2/.01*   %!" % "9$ $% "  " 9 ;   % &B!""< "#$@ (204540%35C3

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

,3 )&7" ! !"8 " % "<  "9  %B  :!% % " ;& !#" % " " % ?  !"$ % "# @ ( 201  22, %3 0.O    2,,A   04A !3 02- %3 4 " AC3  " "< "" %  "$7 % 99" !+D; ! ;  B!" !+D"; "  !! $ ;%  &7" %  !  &!"$ % "# ;& " !"< %&"'@) 0111!32A1%3/<OF"  A>5.15%20 011/%3 03030"F""$C3  !""%%99"$ "8%!#?$"< &B"%% !!"<:"#%&$99"! ! :"9  #%"$ @"8  !"C3   % % &B  % %" B !"" % &  &$7" % % %" F" 9 $ ! % <#" $% " ? %$9" % ;  !!$"%%"B!""!"F"$% 89 ? &$7"$ % "" " % $ @ (   A>5.15 !$"$ %3 03030C " F" !"$?%7"!$%%%&9"@ (  /4-.10%2> 011/%3A35C3

!!"%&B!"""""!$%&"""!+D;+"#% %*"%"< "9 %B*"%":%; $   "" !   < 99" ! ; & ! % ""   "" %  !"$ % "# !"< %&"'  #%"$ @ (   A>5.15 !$"$ %3 03035O D Z* ) 



./01.011-  *24.01*   D"<799 % <"9]D7L" %  %"7  % )E#D7  "D 9[ % L #7D  % #%"]"< 7  J $ ) H ((H ).(E ) H  @$%3C )D E% <"9]D7L")"*0115!3A/3"",5C399" :!%"< "9 %B!""&"'"! 877$$ ""%7%$%!"$%"#!#" %?#%"$%&"3/32  @#!"Z*  )!3"3!3-A!$3!3>23C3B!"?!!"%  %    N  &" " % $%  "<  "9  %B 9""#"$#$"$;%&!"%#<:"9 #%!"$%"#!"!"; "!*$# %% "%&B7$"@)01152!30%35<.<<O# Z* )!3"3!3>5!$3>-3C*< "F"B7$ %&$;&" F !!"<!$"$@ (2102A4O ) 0112 !3 00/ 3 %3 0< "  $9$O (   A>5.15 !$"$ %3 03035"F""$O#$7 " (20-0,>%3/9C3

% <  " % %  B!"  "8  B7< %& 99" % #"$  # %  "  % " %  $"$7" %  ! % "# !! % D;  "  !$ 9" %&  <%"$ !+D"; %& "$ " %& %$  !"" "    %&""8!$"""""$""3 @2C% 99" ! D; %""  %& " ! %9 &$"%"!$$ %<@0C%&!"%&"$7" %"" 9""%#@5C%&$""!+D; "$ $#"!<!"D$!"; ;" "$ "&$D" <$"%!%$"%9"!+D;@!9"! "$% %C  9 @/C % &$D % "" "  <"  "" 9  B 87 % &" " %  % $D<""   %$!" %  "#" " % 99" %  ! $ !  "  99" % "<  "9  %B @) 0111 !3 244 %3 0O (   A>5.15 !$"$%3030359OZ* )!3"3!3-A!$3>1C3

 ! % !" $%   "$ !+D; "    %" %! &$ """  < %!< ! "D  ;" @:%;C%#"%; !"B7%*;& ""  ^# ""  #"$ !  "  % " $"$7  % % "#3%%<!!$"%"%!"&% """  :7 @  % "7C  "  7  """ % 9" % $%  9   " " "  $% "# ?  !"$ @$%C % "#  !$% ?  B  !$< %  !" % !" % # % %" %  3  & !  !" ; &B!" """   "" %  !"$ % "# 9%$ ; "   %7" % "<  "9  %B3   "



./01.011-  *2A.01*   !!""B""$% ""#":%%&B #""  $  &" " $% % &!"$ % "# !%  %$" $7 " % $$ " $"7 ? &#%"$ @ !" % 9"!+DB"*"C;"!!""%!"%# %@ (20-0,,%34O)0111!32/,%35C    "" @!"  ""C %  !"$ % "# " :"9$ !  "8 :%; %$" " $ $$ *% @93 (   A>5.15 !$"$ %303034C3

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

  &#8 ;   % "" B!" :7"  % " $% &$"" !$$% " !$    % "3  ""         "    "   B!" "  !! " ?  +%   "9  %B!"""?$!%%$!9 +3+"!%":"$ %7"%!"$?"";3

)  < % $  " #    ;  % 99 "&#%B!";&$""%$!9%"F" "$ +% %B* F ;B!""B!$ "7$;  + !" "7 %$!# &" D9$ % " ;  "< %$!9  !"%$ "8%&!<$ ";?!""8"!%&  ! 9"" %& !7 " % +%  %B *  & %  !  ;& # %  :!%  "8 % "<  "9  %B  $!% %$!9 +  " "" 



./01.011-  *2-.01*    <%"$!+D";%&"$"%&%$99 " !""@93 " " (   A11.15 % 51 # < 011/ %3 /3030C3  #" %8  %&B  & +    %&" "8 !$""  " ""$ " "&!83

!!'"$#%";%%"!$%&99"! D; %"" &$"%"  ! $  $  %< %" F"% 3

)&7" %  ;" % # & <"  !" %&"$7"  % "" 9""%# <%$"%&#*" " *;&!""%9";B!"" ?!"$$%%"#399";9" ; "   99" ! ;& ! % "# ! F" #7< ! !#""!"%&"$7"3 #%"99"?%$ ;& !" %&"$7"  &" #7< ; %   D+!"D8 %& !"$ "" % "#3  #" < !"I" %  $9$ ?  %!" %  # ;"% % &$ " ;& " % !!" %&B!"3%%;;&$&"""!%""B  %D %  < %  9  !D ;& &99" !  "KD $78%9+;&"!"; "!;!!  D;&!"!%%99"$;&$!#?" " ;& &" !  ! % #$D3  %"  !!'" ;  %""#?!"%&"$7""$$3

;"%#&+Y$""!+D;"$$#"!< !"D$!";Y#"$7 "%$!%!&99 "#3 " B!" " %$$ ; &$ !8% " "  %  " ;&$"!9!"" " $"" !!+D";3 $""9"%"";B!""$  %$$;;;"!"B7%&$;& B"#"$"#?!%41M" "!8#! !7# ""#"#<Y#"Y3

)&7" 9 %  %" "# ? &$D % "" "  <" 9 B87%&" <%$"%&#;&%"F" %$$  !3 "!!'";%7$7;" $#$$9"D$!";3 &B!;!%"!"";% !"$#$! $%%""7$;& !;" !D7""<!+D;3#"%!< ;&9!?&$%!$ :%99%%" % "< $ %$!"  "   B!"  "" % %7" %  9< +73  % " %"  #"  ; "



./01.011-  *2>.01*   %$ D"D$!";!""7% !"$7%?% %%$:? !3 $%&$#;"%&!%&"3

 $;  < % $ %$% % #  ! % !" % B!"   "$ !+D; "   %" %!  " "  " ;  & !" B7 %  ;& ""  ^# ""  #"$ !  "  % " $"$7  % % "#   ! 9" "  9 ;&? D" % 41M3 %$" ;   B!" &$"" % "$ % &$ &" 77#$ ? !" % :# 0114   #" % %$ ; &" ? !" %   "*? ;&  $"$ "D$; " !< %&B ? 41M  "#"$ "# % "+!  !+$ % <  !< ? ;&B_"!$$% "3

223 C  #" % &"3 0> 3 2   @%  #  #7 %8  2 :# 011/C&$%"?""8&"#%?-1M ?"* ;"%"&"#%?A1M ?% *"&"#%? 41M ?;"%"&"#%?/1M 3)&"3 0,32"3< %"?"!%!"I"?%"?; &$!$"$ +!"$%"#%/1M !%" $"!""<@"3A C3

<C DE  $ "9  %7$ %&#%"$ %" F" $#$   < %&  ! % #3    # ; &$ " ! <" & &$"" ! #% "  !$ #  ;& !" <"  B_" &"#"$ ; !" < " F" B7$ %  !8  "" " "   % $%!""   D$ % "# $;<$3   ! % #&99"87%D99"B" ";!< ""%%B#" 9""& #&"%99$ ! """ %   "B %&#%"$ @ $"D% 7$$ %  ! % #O (2515/>%353/20>51%3221/25A%30" 0<O%2:#52%$ <0115J"3232 $"#&"32A  O %!  2 :# 011/J "3 0> 3 0    $" # &"3 2A  C3

!$%? !%##"%!  "%   % %" ?  "O  # # "  #%"$ %#" F" %$" $ ! !!" ?  F   " "  %9" %  # !"< %&9  %" ?  " # :;&  " N  %$"%%#"F"! !"@ (20,005%3/3220> 2-/C3

C  # %  ! #%  %$"   $"<"  %7$ %  # <!$!%$";&"99"# "!$  " %$" "   $""  < "$ @ ( 20,  00/ %3 /3532 " 



./01.011-  *2,.01*   $9$C3  %" F" $#$ % 8  8" ; !<  < ;& #"  87 7$$ %  $9$  %  ; &$  <" #"&"""?"$3

%C  # %&#% %" F" $#$ #" ""  9" %  "" !9 8" % &"$$3 )& B  "#"$ "# !8  # % &#%"$ " ; *  "# " *  !!" % "# " !"8 ""<;&+%&% "";&"!"$%"# $%% ;&"%"%&B7%";##$ "!" %  "# " !!!$ "  !$" !     7 99"# " $$ "  !! %$$     %&#% @ (20,/-4%3/3032O20A-A%35<."F""$C3

) &$$#$!;&&!!%&"#"$%! #%"$% &B!&"#"$;&!"< " B7 %   # %&#% !" F" $#$   < % %$ """;""%&;F"""%@ (20A -A %3 5<. 22-  2>C3   $98  ?  """; %  <" "%%$9%"": $%#"@ (20/ 502C3

203 &!8#"%$9$;&"!<"&$% !"011/",2&A5193@>/&4113*2,,>C3&"#"$;$"" !#"!%"?%!"%&"#"$%!"$9"!B!"  #" % %$ ; %   !$"  "B %&!"$ % "# "!%9%#%%7$%&#%"$%"; "%"#'"%"?% *"%&#%"$? !"% 2 # 011/ " "  !8 &77#" %  $"" % "$ "$ !B!"3

253 $7%B%$";!$8%""% ; "%"#'"%"?% *"%&#%"$3



./01.011-  *01.01*   %  0 (/  %()'* * * & '%* (



  1. +

23 $#<3

 1.

03 &% "3

53 "";%"*%""8;$"$ "+$ :;& 52 "< 0110 *  # '"  %" ?  % *" %&#%"$? !"%2#011/3

/3 #?& !%!""%3

43 "$  "%/1193?D7%& 3

A3 9   !" %  ;6 !#" 9   "  !$" F" %  %$ % 51 : %8  "9" !8 % < 9$%$ @)D`ED9;AA11/  C!#% "8%%" !<9 $ "B"3>0%9$%$ <9$%$%2- : 0114 @ (CO  $  %  %" %;   "9 " +%!#"!"7"%"% %"O%" F" %$  < 9$%$ ! # !"  ! # $"; B %" % &"3 /0  (3  !$" F" "  !8  ! % "#;$  +%!#%#"F":"?&#3  7998  !$%"         (( P)  P

!9 %!$"F"""9$B!";6?6999$%$ %!799



./01.011-