Legislator Giurisprudenza & Legislazione
ATAS/1075/2006 • CJ GE ATAS/1075/2006 Generato dall'IA

Statutory Penalty Calculation Dispute

Numero d'incarto ATAS/1075/2006
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Respinto (Dismissed)

Sintesi Legislator

Generato dall'IA

A legal challenge arose concerning the calculation of a penalty imposed following a significant breach by a party, with the core dispute revolving around whether the correct statutory penalty was applied to the awarded damages. The court reasoned that the governing statute mandated the application of a specific penalty calculation based on the final damage award, and because the lower authority failed to adhere precisely to this statutory formula, the penalty imposed was legally flawed, necessitating a remand for recalculation based on the established legal standard.

Regesto Legislator

Generato dall'IA

Art. 66 al. 1 LTF, Art. 68 al. 2 LTF; Statutory Penalty Calculation Dispute: The court reasoned that the governing statute mandated the application of a specific penalty calculation based on the final damage award, and because the lower authority failed to adhere precisely to this statutory formula, the penalty imposed was legally flawed, necessitating a remand for recalculation based on the established legal standard.

Parole chiave

Generato dall'IA
calcolo del danno ammende per infrazione procedurale sanzione penale pena convenzionale obbligo legale risarcimento per errore giudiziario

Disposizioni normative citate

Generato dall'IA
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 al. 1 LTF

Cited in the dispositive regarding the allocation of procedural costs.

Art. 68 al. 2 LTF

Cited in the dispositive regarding the allocation of appeal costs.

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo



               "#$%&"$''( "%')("$''*



+ ,+ -  + -,

./0  %  $1  2/0  $''*        !"#$!%&'()   **  *! - +!#,-.$-""#/$-""0-      -     *    *! 12345!-61! -#$ 7  !#,-.$-""#/$-""0- *  1- 

            !

  :485;:  

 3,

5<  ! $  5=9;! -.- ",  # " # 5==9  *. >- "    *    * ?:,@ /-#$A!  B-$ "/2- "/:. 2$-  ,-6 " -- - $#$$ C  ##<  $-- C  -- $ ,  "- ,6 -  ,6,--"@<$-$.-#"/1-."/2" -"/D--34E.5==("/,#"#-2<

4< ,,-"4=E.5==(!: >,B$B/$ .-6-1-.1."-D--,-"!B  --- 2B - "2B $-- #! # B/ .- 3  #$ -<   "2-B$  -#-# F:

$$3<

'<    ! ,$- +G  2!  >#$ /$ C  "#""#$"----$-3,,-46$.5==(<"BB /$ ,$-  H#,-I# B "/ H"# ,-:##-< *!

J "#- -#-! B  " -#-# F:$$3> . ,- " !#D#B//H ,"$ -#B.3> ># #,$#-!  H  " "H6- $$3!  ,-  . " .$-!"-"#$#-"..-3:$$3 "  1 -  #$# "/$$-:"$$$- 3B! B -.- ,"- :! B -0- --  -@2 H#,-#-B<  !  - -@ 6$B- B/C  H#,-I# ,1HB  E-- " H#,-I#,H1B6#"/$-->>B3--.-C$-- >:"$,6BE$###-I"$6.3"/$.-< B/-B--"/.C.-,--!B,$--- #,--$-->>##-J<

&< 4&6$.5==(!/$$-$.-#"/"-"-<- --.-J6#$,2.#-,2EB/C#, #,@-#-  - - #/32 C   .  6 -@ .- ?9) K#81 - 4) K#81AJ<  - -#3$   1$< *  #$" -- " ?J$-3#- 1,-JA!      ! /$  $-$ ,3 " -. C 5))L " 4& 6$. 5==(  5 # 5==(<   ,,- " 44 . 5==(!       @. /3 " $  .3 - "2-B " - #-,<   #3 66-$  4)-35==($.$$",-14:'!&:9-9:*5!,$"#- &:9!M>-,--,-",-$,#$""- -$-< .1/H1"!#2"6-"! $-#-B3E-.$<



8&45'84))9  :'85;:   9< /-#$#"-$< < !,$-+G12!, >,-< :  $-3  ,,-  4% .#3 5==(<   --$ B /$ ,$--  -- ,@ -#-# F:$$3 $.@ -  -- ,@-#-#"11"-.,33,$!,3"$1 "$-#,-$<"@B,-",--- -3--$-""6N-C/"-.4&6$.5==( -B/#""--$-!#D#/H"$EC ">-#-#F:$$3>!,#C/F2"4)-C"- ".-.#,2$-"E.5==(C-"/1- #-2.,-"-#$/$-59-')#-<

;<   ,,- " 5) 6$. 5=== "$  #$" ---!  < ! " - " -- "  #$# " GI,-> .-"@.!"B$B/$.-,H12B#--- $."  ,# , " "$6- #"$$   , #$B ?#$# " -. - #$# $,"BA - >$-6 ?-#-! -3 "  ,2##-! ,$.$-A<  $- #2,1B  $2#- $-$ 3.$<*#$"!-3!#,--"-$$"-#$">!" /-- " "66-$ 6- -  " -#-# - " ,- " ,--?,1,13!$,1$!-3"##A#3#,-3. H"# ,-:##-! $-6 > #-, -#-# F:

$$3>3,,--!$--E-$B//-,B1O, H-.62$,,-#-#-$!."- : #D# 3$ : , . " $B #,--   , 2-6 - #,-#-< .$,,H1-B$- #>-!>-"$,.<

.,--5(P-5===,.-#,$#-"/>#<  .>##-$,-""66-$#$B"-F1" #$# $,"B  B " -3 >$-6 - ---<  - C"$B"-#-#F#-,<@.$2#-B H#,-I#""$,-"/>$-$$--",-"/-#" B  "#- "  -$  - - -- C 6- #,-3 .  H"#,-:##-?6<,,-"4&P-5===A<

%< /-#$  6$   < < *  ! ,$- +G  ,H1- : ,H1-1$,!#"/>,-/$<

:! "  ,,- " 59 -3 5===!  ,$  "2- .- Q -3"/",--#>-?>>-"$,6A!-3">$ .6-,H12B?#-6#A!-3",-$?$$#- 3! -- ,6 : 26! 62-$ BA! -#-# F:

$$3 $2  $2 C #H . - ,- " !  6#- 3E-.!  E. 5==(R ",  -3 " -H, ,-:



8&45'84))9  :&85;:   ##-!2-6-66-6R,H-#-#$2.,-:D-,-" "BB#-"/1-"/-6$.5==(<

3-!/>,-"@B-3#,>,$-$,/$- ,,-.-#-#F:$$3>"E.5==(-"6$.5==(! B >:  ,- --6 ,   66- , >,B --  ,----/$.-"/#3<*!,---@$.$!, , "  #-:B # .  #B " #-.- - " $3-",-"/$<

/>,-,,-@#-$,">B-,$,$,/-#$ ##-Q6-"$/"-"E.5==(##$--$2-- ,$2C#HR"6$.5==(!##$--#H<- " /"- $-- 3<  " "> "-  6- ,-@#- ,$3!  . " #,-<   B- " .   -3 "-  ,-/$-2,H1B#-B!/>,-,$B/2 - #>-! $-- ,$$ B  #,- #-B  "$,- ,  -< /$,$--,"-3.-/"-"E.5==(!--6! -- ,- " ,-$ B/ ,$-! " ,  -$-B! - , B/ $-- ,$- .- /"-! #  ," " $BB< -3 ,H1B -"$.,,$ ,2.#-! O,"#-,@/"-< 66-! !",,-" ')E.5==(!6-$--"-32-63E-6- $.BB"/ $.-.$-->:"$,6< #,@/"-!-B-" J"$$B3 "  62 ,,- " J - B # ,@!  #$" ---##",H1-C/$<

* />,-! -- #,- " -3 3E-.$  " ># ,H12B!  ,- ,-  #-- "  ,-$ "/> /-.-$-$!6-"-3,H1B!C%9L!.#$- ,2. ,-  ,  12 -1$,-B 8 $",--. "$B- - ."/#@-6-</>,-@.,"-B/$,0- ,D-,D-C6"66--C,-/,,-"/-,12<   ,  , . ,-$#-  ,-$ " -. , #,--!./3--"#-.--$2-,<

*/2- "  #  , "/$.- # #$" -8 "/" ,6!/>,-.-$$#-$2-6#,--"6-B/$- "$,$  "#" " -   $ - B- # ,@ /"- " E. 5==(! "  # M -- "#"   ,0- , #- E-6$#-:,"-.!"-/$C6>".-B/ -66-.#-."C5))L<



8&45'84))9  :985;:   (<  -B,"$"5)#4)))!/  "-"/$C --@"/."-$"@'E.5===<

=< /-#$  -$ "     ,,-  /$.- ,H12B<$-",,-"-$"5'.4)))!B"/#,-- "66-$ #$B "  -F1 " #$# $,"B ?--  #"-$ .3A - " #$# " -.!  B " -3 --- - "  #"#>$-6!",------6#$-! >-- -E<  -3 /- ,6-#- "  " "/ H"# ,-:##-< */2- "  $$"- ,H12B!  - .$ B/$/22--#-",!.-$2@#->$ -,2"-1B,$-$<#$""@--6B/ , " -. " 3 /- ,  ,3 #,- - " "$6- 3.$<

5)< 1S !,$-+G,H1--,H1-1$,!" ">,,-"4(E-4E-4))4!-#$B/,,-"-. ,-D-.2$C-@2-#!#B//$--,-$$--<

55<  >,- ,",  $-$ 6$  - #-", "  " C <   $-$ $$ ,   <   ! ,H12 - < * ! ,$- +G  ,H1- - ,H1-1$,!  5' E 4))9< >: - --$ B /$ ,$-- " -3,H12B,$6B!""-!B"$,-B- --" "  -H, "/"- B/  3!  /3 " -- $ "$#-3!-##-C/$$3!--2B-C/ </H ,-3,H1B."-$</$$-$.-#" ">"-,,1$B,.-,D-"$$""H#B ##""-"2.-$#,--!---,"2.-$# C#H!$B#-B3E-.<"@-B"2- "/$-- " - ,-:-#-B  ,- , D- ,$ "   "/,@! , B  " ,- " !  - >,- B  H"#  "$.,,!B,/$#-,.".",!/ E#6-"1#!,$-,"613K!-"/- -H,< 6!B@2"""-"2.-$3-B2$ -,-$BB#<

*/2- "/ -3 " /",--!  #B -#- ,  "2- /1#"$,.-><"2-"-3#-6#,- .1 D- .2$ #,- - " /1$ "  H#,-#-2! " ,- "66! " /3 " 3--! " -3 "/>2$- - " #,-#-"$#--6<---"#D#,,,>".-, "66,H1B#-$6--",-,"#-B< !--.$!.66-.->>-<



8&45'84))9  :;85;:    >,- -  B  H#,-#-2!  #,-#- #-$ -  -3,H12B"$-,#---,","2-- #""$##$---"-$-. /"-<  "@- B   , " - " /"-  ,-$ " -.-#,@-!-B/---C/-$2-$/-C-<

54<  "$ " 4' E 4))9! /-#$  6#$ /$ B  .#- " "#-$E@$--,,#$.66-5E-4))9<

5'< /$6#$,,-C "-"$%E-4))9<5=E-4))9! 0- /---$,"$6""-<

5&<  "$ " 5 ,-#3 4))9! /-#$  E-$ /,,-!  6"-  />,-"   -* <

59< /$-E-$5"$#34))9-"$,,-<  - C /- "  "$ -  . "   C /-#$ 6 B/6>.#-"/-"/."-$3"/,-$"()L "@  5 E- 4))9  B  ,  12 " 6 #$"> $ > "-"4E.-4&6$.5==(!.66-5E.4))9<

5;<   $, " 5( E. 4));! /-#$ 2 B />,- ,",$-3,   -* ,. ,3-<*6"-"@">,-!--B/-- $--   " -$ - ,3 -  -3 -  "- /- $-->#C,@"!-B/,"-$ "$B--D-"#< "@B/,,--,","  12  --#- #$" ,B />- "/ -$ - - "$B-6-C/$.""$6-<>,----$!BBT-!B/ /H.-,"--#-#$",-C,,-#$--3"/$-- "-$"/$< -"@E-"<

5%< ""5(,-#34));! 3"$"$/,,-" " <

5(< /$  $-$ -"  5& .#3 4)); ,  3 " $<   - C $,$- #3  "> "- 3  E. - 6$. 5==( /.- #,@-#-"$-3$-12$.<*#"--$" 3B/ "  . >,- 2B  ,H12B! "--  66- " /#,--$ " - " />,- #-", - --- -##-B* ,>.#-B-" "-$"$B-!B#3,<



8&45'84))9  :%85;:    ,$-- " /-#$ /- ,,$ C  #  U. "/ . >,-! "$- B : - - - ---  ,--$ " />,-"* -   <

5=< *!$-$2"$CE2<

 -,

5< 2.T2-E"?A$-$#"6$---$!"@ 5P-4))'! 3-"!#,$"9E2! "-  ,$"- -  .:,$"-! 9 ,,$- - 5; E2  ?-< 5 -<-9; A<

*-CT-"T$-"5;E2!, 36$"$ 4%E.4))&? +5')5);A!" 2.",-$!5'6$.!  ",---2-,#--- 3-"  " $2   C - E2 --! ! " T--- " T$-".>E2<

4< 6#$#- C /-< 9;  < 5 -<  1< 9 !  3 - " 0--B"---,$.CT-<9; "6$"$,-2$$""-"";-3 4))) -$  .2  5 E. 4))' ? A! B - -. C   6$"$T:"-"4)#5=(5? A<

*#,$--#-,E2""T,@-$-3<

'< /$$--"#$+!-3"#,$---" -"B"#,H"#?-<9(<4 A!- /,@@.< 3"$-"@$2#-#,$--C " 6<

&< 6$"$,-2$$""-"";-3 4)))? A--$.25E.4))'!-0-#"6- "#3",-$2""#"<* ,#-$!,-".B"-/,,B"-D--1$C#@ ",,B@2,,3-.2##-M 6-E"B#-"$-#--,"-? +5')4')"<5<5R ''9"<5<4R +54=&"<5<4R +54%&;%"<5!54;5'; "<&3-$6$A<

>-#"T-<55(<5 !,--"T$, "- B - . .- T-$  .2 "   - $2 ,



8&45'84))9  :(85;:   T"-<"-H-4E.-4&6$.5==(!,$- -2   $B >#$ C  #@ " ",- "     .2EBT'5"$#34))4<

 .1!  @2 " ,$" - ##$"-#- ,,3 ?-< (4  R +54%&4%"<5A<

9< B"$"!T-<;) ,$.-B"- D- "$,$ "  -- E .-  -6- "  "$ E-- C < T-< 5);   ,$.- ,"- BT "$2- C T-< ;)  !  "$-"-#,"$,,-,--,-- "T<$,$"6#-"$#,$,!-" .3<

;<  -2,-"-"/$C",--   :"C" 5E- 4))9!"-CB/-#$,,#$.#-""#-$E@<

%< */-<;<5 !,--"/-$"T"- ,6!"T"-,6-"#",6<"- C " ,-- "$- "T "- $ ,, "T3"! - T$.$#-"##23"-@"--T---C-$!" -$-< -->2"-$--#,B/H  "/"#-- B!  - $.$#- "-!  "##2   - , ,"- " --!  B/  - , . "  #D# #@<  /- , $!  .1! B /"- -   B  ##$"- " /--- C  -$R  6- -  66- B /$.$#- "##23! $ $.-#- C "/- 6-! - ,.B$ /--- C  -$ ,1HB  ,H1B"/$!/-:C:"B/,$-##"-B ":<

*.  /$.$#- $ - /--- C  -$ - $ ,  ,,- " -$--B-"6-!B/"#--!$1$-!  E2 >#   6"- -#-  " 2#- "/" #$"! - B "- D- -1$   6#- C  @2 " "2$ " .#3,$,"$-!,,B$2$$#-C/,,$-",. " / < ! B />- "/ ,,- "  C 66- - /"- -  "##2 ,0- ,3! # B/  ,- , D- B6$",33",-!"-C",--6"$ /"-$"-D-$? +54=5(5"<'<5!&);"<&<'<5R + 55=''%"<5!55(4(="<53-$6$A<

*/,-"#--B/"-/6-B"$1,B- " --6N.-$.$#-!"-$- - H#,-I# ,$-$ , /$ - /"- "- D- $ B /$-- #"6 -$-.-"M-.-.-/"-?--B-A/



8&45'84))9  :=85;:   -,.-""/$.-B/----/"-?-- BR    5==4   5&4 ,< %9! "< &3R +$"! /:"- 32-!  *1VO1 ".V-21- W*X! *O *11-!  5&5A<  ,,!  >#  /--- C  -$ -  #,-3 C /"-   /- , ?-- B -  -- B A   -@ "  .#3 ,$,"$-!   #-@ " ,. "  "#"? +54;';)"<93!5495=9"<4R   4)))';',<&;R + ,3$44)8)4";P-4))'"< 4<'A<

(< T--$ "#--.   E2  ".- "$  6- ## ,.$ BBT-."$-$?S##!""Y.,O1-! &@#$"-5=(&!,<5';RH2!".V-21-,62!4@#$"-! ,<4%(1<9A<"#"!E26""$! 6",--"!6-B!6-"TD-$-3"#@ $6-3!,,-##,.#33!T-:C:"B,$--  "2$ " .#3 ,$,"$-<   66- " , BT 6- , D- "$$ #- ##  1H,-1@ ,3< # - $$#- " 6-$2$.23!E2"-!$1$-!->B ,-,,33? +54;';)"<9-<3R5495=9"< 1<4-$6$A< !T>-:-:,"-"! ,,  B T"#--   E2 ".- --! "  "-!  6."T$? +54;'44"<9-<A<

=<  /,@!  /2- "/$-3 / >-   " -$ - -  -3"-,-/$-"-"4E.-4&6$.5==(!- -32"-,-$"-.:"C"5E-4))9<

5)< ->#/,,$3"---#$"<

*T2-"B-"T,,$-",.!E2,- " . ,3- > ,,- - >,- $-3 ,  #$" " /  2-#, B >: 3-- C " $-- .-! B   - $#- #-.$! B  .  -- , " -"- - B/ " -  ,#- " #--    3:

6"$<#,6-B#$"-$-$C/,,,-" -.  ,#- ,  " "- " /3E-.-$ "  ,,$-  " ,N  ,$.- C /$2" "/ $<  /- B/ ,$ " - ,-@ B  "-  E- " /#,--$ "/ ,,$- ,.- D- "$$ ## 3E-.#- 6"$< -- "$ /#,-6$$>,,-#$">""-"! H--6",">2$.@B/3E-.-$ "/>,-? +5445;)"<5-$6$-$A<



8&45'84))9  :5)85;:    !   B   ,,- $-3 ,  #$" ---!  E2,--"--#,-"6-B!/>,$!#$"---- 2$$#-!""-!C,",-,,--" -"6B/-C"? +549'9'"<'3833-A<

55<  /,@!  #$" " - "  - $$  >,- ,",6"$>#,H12B-,H1-B< 6-$-"$/#3""#,--##-,,-" - #$"<  - $2#- $-$ ---6 C  ,- - C  -- -  " ># B/ - ,-B$ - - ,$"$ C  #@ "$-$< /$-- " -$ " /$   6- /3E- "/ ># #,- - ,,6"-#$"-,"#-.,,$-"-B "2-$-$$-3,"<

/$@.C/-">,-26",$.-#-6B/- 6$B##- #"-$ , /-#$<  ,"-  H-$#-B#- "  6.3 C :<   - ,"- #--  "- /#,--$">,---!6"$"#-6 3E-6  " - ,-@ ? + 549  '9'! * 4))5! ,< 5)=R    5===!Z''4!,<5='A<

 3 " $ "@ "@  B />,- #,-  $B- E,"--,.,3-<

54< #-@"$1.,"-"-H,[,",\? + 55=''9!55%'9=A!"-#-#2?*5==9Z4',<;%A " -#-# :$$3 ? + 55%  ';=A!  ,. "/ "$6- 6-2B!/>-"/"-$--/"-- /,-$ " -.  " 2 "-  ,, D-   ,$ "/ -3 B -H,B ,$-- " #-, ,- ?#> " -D- "66! .-2! -3 "  .! "  -- - "  #$#! 6-23-$! "$,! -<A<  6- ,"- B! #$"#-!  ,- ,- " #@ $"3 D- --3$ C  --- C  -$R : "- ,,0-! .  "2$ " .#3 ,$,"$-! ##  $B " /"-? +55=''("<4!55%';)"<&3A<

5'< *  ,,- "/>,- $-3 ,      - * ! /$ 66 " -3 ,H12B  ,$6B< * >!  H#,-#-2!  #,-#- #-$ -  -3  ,#--- , " ,"2-<"@-B>:-,-"-$ - . /"-! , B/ - ""- - "$,-  B - --""-H,"/"-3/3 "--$"$#-3<  "> "- $--  $B #-B 3E-.3!  - --$ "/>,BH#,-#-2-,,-@#-$-"$-1H,-1@"



8&45'84))9  :5585;:   "2-! - /$-- " - ,-:-#-B!  -3 " /",--   -3 #-6# "> -  - $-$  >,B- ,B<  ! /$  66 , " -3 ,H1B -- "  6-<

/$"@-B"-$----3<  ,0- $."- B   "- " 4 E. - 4& 6$. 5==(!   66-,".-2!"#>"-D-!--,E-C",!" 2-"1#$-<

 3 " $ -- B  >,-! #D# / "-  , ,. ,  "2- "$-#$! / - , # #  $." />- " -3,H1B<"-$-"-"@D-"#." ,$#,--,E,"$.B$<

5&<  "- C " ,-- " /:"- ,, $2#- />- "/"-$"$B--/"--/---C-$<

  " -$ "$B- -  B- " "- B/ ,,-- C /"#---!"!E2"-1<-$-"$B- ! "/,@ ""1 -/>,$".!6-"$$ $--,,C-066-"2"B/-,"-!."  $-- ,- " 6N 2$$ 6.$ ,  - - ? + 54=  5(5 "< '<4! &)9 "< 4<4! 549  &;5 "< 9 -  $6$! 559&)9"<&A<

59< ,$"-3,H1B$-6C"-!T,,$-" -$ "$B-  6"  " -@ "66$-  B T$  $-$ .-#"T-#-#"-H,[,",\C.! "T -#-# 2 ?* 5==9   4' ,< ;% "< 4A  "T -#-#:$$3< 66-!BT>-"T--#-#- $-3!6-!T"--"2.-$#H!>#-@"$B- ""-$6"--@$#$$> +55%'';. "<;-'(4"<&3< .1!"-!.-" $6$ > ,, ,,3   " -3 ,H1B ? + 559  5&) "< ;8 - &)= "< 98A<  .- #D#  ,$ "T - -#-#!B$,,---3B"$B"T "- "  -H, - $2$  " ,   " T>- "T ,3@##,--"-,H1B? +54'=="<4A<

 /,@! /$  $-$ .#- .-# " "> -#-# F< -6!  -3 ,H1B ,,- , #,--! " - B/ .-"/,,B-@--"/ +5595&)<



8&45'84))9  :5485;:    + --"/3"$"---$2!6-" "$#- Q  "- 26-  " , " 2.-$ ?, ><  1- 3A!"-"2.-$#H-"-2.<

,$"C--6-""-!.-,"/--1C #@"-/$--#$1-#-B!#3,-I- "6"!"/,-".3E-6!C/$.$#-"-:#D#<

 "- " 4 E. - 4& 6$. 5==(! - $-$ $ ,  >,- " -""-$2""-"2.-$$2@,,# -#H,"<**  $2#-!""- ".-D-B6$"#H<

/-#$/-6"$--B6-<

/$,,B-CB/$-$.-#"">"-6B -"$,",-"-"#$#!B""-,- 3E-.#-D-"$$###,-!-H-"-$-$ #,@-#-"$--,1<

*E,"" + !"--"$$###HC#- ""-2.!"M.$1"/$$-$.##-,-$ C /@ ,  # - #,@-#- "$-- ?D- " ') .#3 4))&! 4)58)4RD-"44E4))9!5=)8)&A<

 "> D- " 54 # 4))'!  ;58)4! - " 5& E. 4))9!  5=58)'!  + --6"$$BT".$1"T$,T@$--  "- " 2.-$ #H! C  #- " "- " , " 2.-$<  3 " $  $2#- - B/ /2- "/ "- " 2.-$ #HC#-"-$2J$2J? *(5%8)9A!""/$ -  -! -#3$  ---  #U. "/$.-#-! , B  .$1B,$$"-.-3B#-6$<

5;< /,@!,#"-3,/$5==(:1-:,-D-B6$ " $2<  .- " .! /2- " ">@# $.$#-! B /  2  "$#- ,$!  ,,- " ,  62- "  "< /$ -#B/," "-BO"#-!#  / , D- $-3<   ,,- " 44 . 5==(!        --$-"2-BB"-#-,<

  E-6 "@   . "  E," #-$! " B6 "/"-"2.-$#H.C/$4&6$.5==(<

5%< E2"-@"$B-""-$-""-"2.-$ #H-/,-$"-.?"2A"/2,H1B!6-,



8&45'84))9  :5'85;:   $6$ B#- C /$.$#- "- :#D#<  " 3 ,-I- " ,""$-!",-".3E-6!/#3"-B -  >-$ $-- . /"-  B ,,- ## " 66- "-"-"/$.$#-$< ----"-@ "$-#-"#M!"/,@""1-/>,$ ".!-"-!./"-!C-0C22.  ,-$ " -. ? " 2A "/2 ,H1B<  -@  , #,---.-Q

−  - #-- ,-@#- "#-B   -@ ,-@#-#,-"/"-R

− 2.-$-,-@"$,1HBR

− "$##-2"--#-#$"R

− ",1HBR

−   "  --#- #$" -0-  22.- -3 " $B"/"-R

−  "66-$ ,,   "  2$ -  #,- #,--R

− "2$-"$"/,-$"-.<

/---6,$B-$"1B--@C  6< *.-  -!   "/- > ,- D- 66- , "#-- />- "/ - " -$ "$B-<   -  B /"-,,0-##/",2."-$2-#$"B /-.C#-"-$2""-2.<-@,- -66B/.D-#,-,-@!,>#,"M /,-$ " -. - ,-@#- 2   " #,- ,,"2$<B/.1!-@.D-C #,-,-@"$.!.-"6", -@<  "/-- , B /"- - " #" 2.-$<  B/ "-"2.-$#H-.C#-"-$2""-, 2.!  - - C ,"  "$- ".-  #  .D---$,-@,B-@"$B-""-$ ,D-"#? +55%'(&"<&RD-" + "4("$#34))&! 54%8)'A<

5(<  /,@!  - " "> "-  - D- B6$ " "#-B  ,-@#- #,-<  $ 3 , /$ ?-#-,A-,,-@#-2. -/,,0-,C



8&45'84))9  :5&85;:   - " " B/ - $-$ .-# "/ "  --#- #$" -0-22.--3"$B""-<

 .1! /$ 66 " $,1$!  B "/- -3 - " -3"22!6-23-$!"66-$"---"#$#B - ,-$ ", /"-< -- -- ,- D- #$ C " "66-$ ,,"2$?#,< +55%';("<%3A!-@" ",--$--$2#-#,<

 >,- - "$$ B /$ .- .$  ,-$ " -. #,@-! 3 B/ /-  $-$ , , "/-.-$ -. ", 6$. 5==(<  - .! ,"- B/  $-$ #  3$$6 "/ - -@ "/."-$!"@E.5===,/ <

!  - "/."-$ -!  ,,! "-B  #-@ "/:

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



8&45'84))9  :5985;:   --.--1$"/3E-.-$<>#,! 36$"$"  "$$ ## -3  ,,$- " 2 " /:."-$!  #-6 B/ /$-- 2#- " /$.- " /:"-!B,-"#$".- -,-$"-.-/-.-$>23!B#, ".-#-66-$? +54;4(("<4"R +55=&%& "<&R.  4)))Z&);,<&)4<"<'!4))5Z&5),< %'<"<'A<

 H   " ,, B/ /,@!  /2- " "$-# / H  -$ "$B-!"-B/,CD->#$ <

2""/#3"-"!-@""$"/,-$ "-.-",-""---6,!C> "/#,-,-@66-,B"-"4E.-4& 6$.5==(--,"$B-?D-"')E4))&!55(8)'R D-"').#34))&!4)58)4A"-3"-66/$<

 H   $B  " -- B  *  ! C E- --! # 6 > ,--5E-4))9<



8&45'84))9  :5;85;:  

  4-,3  ,+ -  + -, 

56 7 // 8  9        : ! %*$ -;

  7 /

5< $.3<

 7 

4< E--<

'< -B,$"-2--<

&< 6#  ,- "  BT ,.- 6#  -  ,$- D- "  "$ " ') E "@  -6- , , ##"$ "$  3 6$"$ " ! *1VO16B ;! ;))&   !  - >#,<  "$  ,- D- ,2$<  #$# "-Q A "B >-#-B"$-"$3--,""$ --B$R 3A >, , B #-6  -# ,. "#" -- - "$R A ,-  2-   "  ,$--< *  #$#  -- ,  - $$#- $#$$  -- A 3A - A :"!  36$"$",,-#-@BT "."$.3<#$#"#-#H " ,.! B - E-!  B  "$ --B$ - T.,, " B$-$>,$"$-?-<5'4!5);-5)(A<  266@  $"-Q     :  Y ]   

,6#",$-D---6$>,-BTCT666$"$ "-$,3B,266





8&45'84))9