Mai 2016 FC 162/7 Add.1

Le code QR peut être utilisé pour télécharger le présent document. Cette initiative de la FAO vise à

instaurer des méthodes de travail et des modes de communication plus respectueux de

l’environnement. Les autres documents de la FAO peuvent être consultés à l’adresse www.fao.org

F

COMITE FINANCIER

Cent soixante-deuxième session

Rome, 23 - 25 mai 2016

Réponse de la direction du PAM aux recommandations issues du rapport

du Commissaire aux comptes sur le programme d'alimentation scolaire

Pour toute question relative au contenu du présent document, prière de s'adresser à:

M. Kenn Crossley

Directeur adjoint de la Division des politiques et des programmes

Programme alimentaire mondial

Tél: +3906 6513 2964

2 FC 162/7 Add.1

RÉSUMÉ

Dans son rapport sur le programme d’alimentation scolaire du PAM, le Commissaire aux

comptes a formulé 15 recommandations.

La direction du PAM se félicite de l’audit du programme d’alimentation scolaire réalisé par

le Commissaire aux comptes et des recommandations formulées, lesquelles renforceront la

capacité du PAM à gérer le programme de manière économique, efficiente et efficace et

contribueront à améliorer le respect des procédures, des directives et des manuels.

Les réponses apportées aux recommandations du Commissaire aux comptes sont présentées

dans ce document.

INDICATIONS QUE LE COMITÉ FINANCIER DE LA FAO EST INVITÉ À DONNER

Le Comité financier de la FAO est invité à prendre note du document intitulé "Réponse de

la direction du PAM aux recommandations issues du rapport du Commissaire aux comptes

sur le programme d'alimentation scolaire", et à avaliser ce document, qui est soumis au

Conseil d’administration du PAM pour examen.

Projet d’avis

Conformément à l’article XIV du Statut du PAM, le Comité financier de la FAO

conseille au Conseil d’administration du PAM de prendre note du document intitulé

"Réponse de la direction du PAM aux recommandations issues du rapport du

Commissaire aux comptes sur le programme d'alimentation scolaire".

� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �� � � � � � � � � � � � � � �! � � " � � � # $ % & ' ( ) * + , % - - . - / % 0 # * / * # $ 0 . 1 2 * * / ) 2� � 3 � � � � 4 � � � � � � � 5 � � � � 6 � � � � 5 � � �� 6 � � 7 8 9 9 : ; < = > ? 9 @ � 4 � ! � A � � B C � � � C � 3D � � 6 � � � 3 � � � � � � � � 6 � � � � � 6 � � � � � � 5 � � � � � � � � � � � � � � �� 6 � � 7 E > : 9 F : F F G G F ? 8H I J K I L M M N L O P M N Q R L P I N M J Q S P L O T U P L V N W L I N X P Y O P J U P J O L T Z [ \ ] ^ T ^ ^ _ ` [ a J M N T b R L O P N

c d e e f g h i h h j d k k dl j m g h e d f k l n i l o f h f e p q i p f g hr g o d s t u v t w x j f h y z t {| } ~ � � } � � � } � � � � � � � � � � �| � � � � � � � � } � � � �� � } � } � � � � � � � � � } ~ � � } � � � � � � � � � � � � � � � � � �� � � � � � � � � � � � � � � � � � � � � � � � �� � ~ ~ � � � � � ~ �   � � ~ � } � � ~ ¡ } � � � � } ¢ � � ~ � � � � � � � � � } � � ~£ ¤ ¥ ¦ § ¨ © ª § «¬ ­ ® ¯ ° ± ² ³ ­ ´ µ ® ¯ ² ¶ ° ´ ® ­ · ¸ ¯ ¹ º ¯ ³ · ´ · ® µ » º µ · ° ´ ® ° ´ µ ¯ · ® ¼ ° ´ · ½ ¸ ­ ® ® ² » ¸ ­ ® · µ ­ ¾ N ¿ S Y H À Á  à R R Ä Å \ \ N Æ N Ç Y R P È N ¿ J L I S É Ê Ë Ä É J I K Ì ÉÍ Î Ï Ð Ñ Ò Ó Ô Õ Ö Ò × Ø Ù Ô Ú Û Ü Ò Õ Ò Ö Ô Ñ Ô Ü Ý Ð Þ Ñ Ò Ö Ñ Ô Ù ß à á â ã â á ä å Ñ Þ æ ç è Ô Ø é Ð Ö Ò ê Ó Ô Ñ Ý Ð Ü Ò é Ô Ø Ö Ð Ö Ò × Ø Ù Õ × Ü Ð Ò Ó Ô Ó Û Ð Ü Ò Ù Ûë ß ì í î ï ð ñ ñ â å å ß â ì î ß ò ó à ð ñ ë á î å î á ô î å ì î à ð ñ ñ ß õ ô ß á â ð õ å ö ð ì ñ ò í ä î å ÷ í î å ø ò î í í î å ì î õ ö ð ì à î ì ð õ á í ßà ß ë ß à â á ä ô ò ù ú û ü é Ô Ö Ö Ó Ô Ô Ø ý Þ þ Ó Ô Ñ Ô Ù ÿ Ó × � Ó Ð é é Ô Ù Ñ Ý Ð Ü Ò é Ô Ø Ö Ð Ö Ò × Ø å à ð í ß â ì î î á ü ö ð ò ì õ â ì ò õ îÐ Ù Ù Ò Ù Ö Ð Ø Õ Ô Ö Ô Õ � Ø Ò � Þ Ô � Õ Ô Ö Û � Ð Ó Ñ � Ð Ò Ø Ù Ò � Þ Ý � Õ × Ø Ö Ó Ò � Þ Ô Ó � Ü Ý Û Ü Ò é Ò Ø Ð Ö Ò × Ø Ñ Ô Ü Ð Ú Ð Ò é Ñ Ð Ø Ù í î ñ ð õ ô î Î� Î Ï Ô Ù Ó Û ÿ × Ø Ù Ô Ù ÿ Ó Û ÿ Ð Ó Û Ô Ù ÿ Ð Ó Ü Ý Û � Þ Ò ÿ Ô Ñ Þ æ ç è Õ � Ð Ó � Û Ô Ñ Ô Ù Ú Ò Ü Ô Ö Ù Ñ Ô Ù Û Õ Þ Ó Ò Ö Û Ô Ö Ñ Ô Ü Ð ÿ Ó × Ö Ô Õ Ö Ò × Ø Ù × Õ Ò Ð Ü Ôö â � ò ì î õ á ô ß õ å í î á ß � í î ß ò à â ß ë ì å Î

�� ��� ��������� �������� ��

�

�� ����� �!" #��$%#�� &�"'"&(��$�''"� "%#���#��&�� &

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

� +,-../01 /23 -041 5$ -..3 44/3 6+/ 57,-.82 +4

� 69/0+4 6+48-04/:; +4�< 8-04+1 +; /13 6+,23 -01 5�"' <; /31 +.3 4++0 = >?@A

� +,-../01 /23 -0B /CD E �F GHIJJKL M NHOML OIEJ� EPHQLRL SEJ

R ES� HOKM EIJSEMR ESENM EIJGJL TU KVL O� ENHPQR EJR ES�UVL NL M S� EVL OKONEPEOM� ES

GJHWJKPPES�X KRL PEOM KML HOSNHR KL JEYLRGHIJJKL M KISSL KNNHJ� EJR KGJL HJL MU KIZ

PESIJES�X KMMU OIKML HOJU GEJM HJLU ES� KOSR EJEWL SM JENEOM JKR� ESJL S[IESGHIJV KL JE

V KNE\R KNHO] HONM IJEVL OKONL JE�LVVL NLR EEOJEN_ EJN_ KOM� ESVL OKONEPEOM S

PIR MLR KMU JKIZ �U GKJM EPEOM� ES GKJM EOKJL KM S a� ER K

WHITEJOKONEEM� ERX KNML HO� E SEOSLQLRL SKML HOD E �F NHOML OIE� EGR KL� EJbcd efbghi bjk ellhmn oobpbcqi boVL OKONEPEOM S

PIR MLR KMU JKIZEM GR IJL KOOIER S �D ESNHOM JLQ IML HOSOHOKSSHJML ES� EJESM JL NML HOSEM OHO

KVV ENMU ES\� ESVL OSSGU NLVL [IESR IL� HOOEOMR KSHIGR ESSEEMR KGJU TL SLQLRL MU� HOMLR K

Q ESHL OGHIJGHITHL JKRR HIEJ� ESJESSHIJNES\� ESKNML TL MU SGR IJL KOOIERR ESM ERR ES[IE

jk ejn pbcq eqn mcolmj en hb rs btuv ok bdd mhlbKISSL� EM JHITEJKIGJ^ S� EQ KLRR EIJS� EV HO� S

_ KQL M IER SEM� E� HOKM EIJSOHO_ KQL M IER S� EOHITERR ESSHIJNES� EVL OKONEPEOM a� KOS� ES

wHOESWU HWJKG_L [IES�U]\ SHRRL NL MU ESEM� ES� HPKL OESM_U PKML [IES�U]\ EZGR HL MU S aKL OSL

xgbi ecoik egq hbo �D KSL M IKML HO[IL J^ WOE� KOSR EPHO� Eyjkz bghbelq gbjj belmci gn qy gcbn cq bcondn leqn mc

i boi{| eq ooghjk efbcn hi gdn ceclbpbcqi bjk elqn mcz gpecn q en hbbqi bjk eni beg

�U TER HGGEPEOM �D E �F GJEO� GKJM\� ESPKOLV ESM KML HOSEORL EOKTENR EVL OKONEPEOM

� I�U TER HGGEPEOM EMR ESHQ] ENMLV S� E�U TER HGGEPEOM� IJKQR E aOHM KPPEOMR E} HPPEM

PHO�L KR oghjk elqn mcz gpecn q en hb aEMLR NHOML OIEikn con oq bhoghj bd en q xgknjd egqL OMU WJEJR E

VL OKONEPEOM� ESML OU\ KGGI~EJR KSU NIJL MU KRL PEOM KL JEEMR KOIM JL ML HOKIVL OKONEPEOM

ejj mg{ egi{ fbj m��bpbcq �yjk elqn mcz gpeOL M KL JEEM KIZ[IESML HOSRLU ESKINRL PKM �

� OTIE� ER KPL SEEO�gfhbi bjk e��hmlz bi bj e�j ecndn leqn mcoq heq{ �n xgb�eh�e�o �j b

U GKJM EPEOM� ESGKJM EOKJL KM S a� ER KWHITEJOKONEEM� ERX KNML HO� ESEOSLQLRL SKML HOESM EO

M JKL O� EPEMM JEKIGHL OM� ESHIMLR S� ESML OU S\ KL� EJR ESQ IJEKIZ� EGK~S\ NHONETHL J� ES

SM JKMU WL ES� EPHQLRL SKML HO� EV HO� SEM\R ESL ONHJGHJEJ� KOSR EIJSGR KOSSM JKMU WL [IES� E

GK~S �D E �FU M I�L EJKKISSLR KGHSSLQLRL MU� EJENHIJL J\� ESPU NKOL SPES� E

VL OKONEPEOM OHTKM EIJS aOHM KPPEOM GHIJPHQLRL SEJ� ESJESSHIJNESEOV KTEIJ� I

�U TER HGGEPEOM �

�L O����

� +,-../01 /23 -0B:CD E �F GHIJJKL M NHPGM KQLRL SEJR ES

NJU�L M SQ I� WU M KL JESEMR ESNH� M SEVV ENMLV Si bjk ejn pbcq eqn mcolmj en hb ��ehelqn fn q{ �

� EV K�HO\ SIL TJEEM\ NHOM J�R EJGR ISU M JHL M EPEOMR ESGJHNU� IJESQ I� WU M KL JES

KI}L WE aKI� EOM JE�X EZNERR EONE a� KOSR ESQ IJEKIZJU WL HOKIZEM� KOSR ES

Q IJEKIZ� EGK~S �L TL SL HO� ES VL OKONESEM� ER K � JU SHJEJL E� j ed efbghi bjk b�epbci glei hbi bdn ceclbpbcq �xgn boq elq gbjj bpbcq pbc{ bc

NHOSIR M KML HOKTENR E� HOSELR aR K�L JENML HOESNHPGM EM JHITEJ� ESPH~EOSik ep{jn mhbhR K

V K�HO� HOMR E �F JEO� NHPGM E� ES�U GEOSESGKJKNML TL MU �����

�� ��� ��������� �������� ��

�

�� ����� �!" #��$%#�� &�"'"&(��$�''"� "%#���#��&�� &

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

� +,-../01 /23 -041 5$ -..3 44/3 6+/ 57,-.82 +4

� 69/0+4 6+48-04/:; +4�< 8-04+1 +; /13 6+,23 -01 5�"' <; /31 +.3 4++0 = >?@A

� +,-../01 /23 -0B ,CD E}L WE� I �F GHIJJKL M KVVL OEJRX HIMLR

L OSML M IML HOOER� ENHPPIOL NKML HO� ERXL OV HJPKML HOEMV HIJOL JKIZQ IJEKIZ� E

GK~S� ESL OSM JINML HOSGHIJ[IXLR SJEO� EOM

NHPGM E� ESNH� M S� ESGJHWJKPPES�X KRL PEOM KML HOSNHR KL JEGKJEOV KOM EM GKJ

KO �

} EJTL NEN_ KJWU� Ejk eoon oq eclE M EN_ OL [IEEM� I JEOV HJNEPEOM� ES

NKGKNL MU S� ESGK~SD E �F EM SESGKJM EOKL JESSHOM EOM JKL O� EPEMM JEKIGHL OM IONK� JEGR ISWU OU JKR

ik ecej �obi bolm� q oogolb�qn|j bik e��g�bhyj ed mn oj bom�{ heqn mcoi gtuv bqj bo

GJHWJKPPES� ESWHITEJOEPEOM S �� E�L SGHSL MLV EOWR HQ EJKR ESNH� M SGKJEOV KOM EM GKJKO a

NHOV HJPU PEOM KIZ�L SGHSL ML HOS� ER KGHRL ML [IE� E���� aEM GJU THL JK� ESHIMLR SGR IS

TKSM ESik ecej �obi gJKGGHJM NH� M �KTKOM KWESbqi bo{ fej geqn mcoi bolm� q oyjk{ lz bjj b

OKML HOKR E �

�L O����

� +,-../01 /23 -0�D E �F GHIJJKL M JETHL JR ESEVV ENMLV S

elq gbj oi bjk gcn q{ lz eh�{ bi bRX KRL PEOM KML HOSNHR KL JEKI}L WEEMR ES

K� KGM EJKIZQ ESHL OS� ENEMM EKNML TL MU a� I

GHL OM� ETIEM KOMVL OKONL EJ�Q I� WU M KL JE[IEV HONML HOOER �

� HPL MU GHIJ jk edd blq eML HO SM JKMU WL [IE� ES JESSHIJNESu fecqjk b�epbci g| gi �bq ei pn cn oq heqnd bqik e��gn eg��hm�heppbo��� � KOOIER aR ES

�U GKJM EPEOM SGKSSEOM EOJETIER ESKNML TL MU SEM K� KGM EOMR EIJSGJU TL SL HOS� E�U GEOSES� E

pecn� hby �bhpbqq hbegtuvi bok elxgn qq bhi bpecn� hb�j gobddn ln bcq bi bobo

hbo�mcoe|njn q{ oik mhi hbn coqn q gqn mccbj rs bo�j ecoi boi{ �ehq bpbcq ob�l�i bcqq mg� mghoj b

Q I� WEM�L SGHOLQR E �D EOL TEKI� IQ I� WEM�� ESM JESMU SEOSLQR EPEOMR EP� PEKIVLR� ES

M JHL S� EJOL EJSN~NR ESKOOIER SYR ESKIWPEOM KML HOSEMR ESK� KGM KML HOSHOMU MUU M KQRL ESEO

� HOOKOMR KGJL HJL MU KIZQ ESHL OSSIJR EM EJJKL O �D K�L JENML HONHOML OIEJK� ESHIPEMM JE� ES

�hm�mon qn mcoikn cfboqn oobpbcq eg� mpn q{ �mghjk edd blq eqn mcoq heq{ �n xgbi bohboomghlES

egpmpbcqi bi{ lni bhi bjk ejj mleqn mci bopen �hbohboomghlbouut �bq bjj bb�epn cbhe

R ESGJHNU� IJESQ I� WU M KL JES� ESHJM E\ WKJKOML J[IER E �F ML JER EPELRR EIJGKJML� ES

JESSHIJNESRL PL MU ES\ SK�L SGHSL ML HO �D E �F TELRR EJK\ NE[IER ESEVV ENMLV SSHL EOM

HJWKOL SU S� EPKOL JE\ h{ �mci hbeg�| bomn coi bo| ghbeg�i b�e�obcpeqn� hbik e��gn

HGU JKML HOOER EM� EGJHWJKPPKML HO �

����

� +,-../01 /23 -0� /CD E �F GHIJJKL MUR KQ HJEJ� ES

L O�L NKM EIJS�X EVV EM�L JENM EM� EGJH� IL MGHIJPESIJEJR K�L PEOSL HO�VLR EM� E

SU NIJL MU�� ESKNML TL MU S�X KRL PEOM KML HOSNHR KL JE aEOVL ZKOM� ES�UR KL S aKVL O� E

�hmpmgfmn hi efecq e�bj epn obbc�gfhb� ER KGHRL ML [IEKIGJ^ S� EM HIM ESR ES

GKJML ESGJEOKOM ES �} EJTL NEN_ KJWU� E

jk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ESNKGKNL MU S� ESGK~Ss btuv elq gejn obomclei hbi bogn fn bqik{ fej geqn mci bjk ejL PEOM KML HOSNHR KL JEEM

JEOV HJNER ESHJL EOM KML HOSNHONEJOKOMR ESGJHWJKPPESKL OSL [IEjk eoon oq eclbq blz cn xgb

mdd bhq beg��hm�heppboceqn mceg�ik ejn pbcq eqn mcolmj en hb �lmcd mhp{ pbcq eg�

�L SGHSL ML HOS� ER KGHRL ML [IE� E���� �D ENK� JE� KOSSKTEJSL HOKNM IKRL SU ENHITJL JK

jk ejn pbcq eqn mcolmj en hbbcq ecq xgbdnj bqi bo{ lghn q{ aR ENKSU N_U KOM ��L O����

�� ��� ��������� �������� ��

�

�� ����� �!" #��$%#�� &�"'"&(��$�''"� "%#���#��&�� &

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

� +,-../01 /23 -041 5$ -..3 44/3 6+/ 57,-.82 +4

� 69/0+4 6+48-04/:; +4�< 8-04+1 +; /13 6+,23 -01 5�"' <; /31 +.3 4++0 = >?@A

� +,-../01 /23 -0�:C` ESEVV HJM SGHIJJKL EOM� M JENHOSEOML S

� KOSR ENK� JE� ESL OM EJTEOML HOS�X KRL PEOM KML HOSlmj en hb�yjk{ lz bjj bi bo

PU OKWESGHIJNE[IL ESM� ESJKML HOS\

bp�mhq bh� bcfgbik ep{jn mhbhj boJU SIR M KM SHQ M EOISKIPH~EO

� ESL O�L NKM EIJSJER KMLV SKISNHJE� E

NHOSHPPKML HOKRL PEOM KL JEEM\RXL O�L NE� ESSM JKMU WL ES� ESIJTL E� KOSR ESGK~SH�

NESJU SIR M KM SHOMU MU SL WOKRU SL OSIVVL SKOM S a�mghxgknj olmcq hn| gbcqi efecq e�by

KPURL HJEJR KSU NIJL MU KRL PEOM KL JEEM\JU� IL JERXU NKJM� EGKITJEMU �

} EJTL NEN_ KJWU� Ejk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ES

NKGKNL MU S� ESGK~Ss blei hbi bogn fn bqik{ fej geqn mcelq gejn o{ lmgfhn hej boheqn mcoy bp�mhq bhj bleo{ lz{ ecq �

EM NHPGHJM EJK� ES�L JENML TESL O�L [IKOM NHPPEOM EM [IKO�LR NHOTL EOMik gqnjn obhj bolmhb

i blmcomppeqn mcejn pbcq en hbbqjkn cin lbi booq heq{ �n boi boghfn b ��L O����

� +,-../01 /23 -0�D E �F GHIJJKL M JENIELRRL JEM KOKR ~SEJ

� ES� HOOU ESSIGGRU PEOM KL JESKVL O� E� HOOEJIOEL�U EGR ISNR KL JE� ER K

SM JINM IJE� ESES�U GEOSESRLU ES\RX KRL PEOM KML HOSNHR KL JEGKJJKGGHJM\

NERR ES� IWHITEJOEPEOM aKIOL TEKI� EJETEOI� IGK~SKL OSL xgky obo�mjn qn xgbo

EM GJL HJL MU SQ I� WU M KL JES �} EJTL NEN_ KJWU� E

jk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ESNKGKNL MU S� ESGK~SD E �F� HOOEJKSIL M E\R KJENHPPKO� KML HOGJHGHSU ESLR ESJESSHIJNESE

OGEJSHOOER EM

R ESS~SM^ PES� ENHRR ENM E� E� HOOU ESR EGEJPbqq bcq r�j ok bdd mhlbheegooni bq hmgfbhi b

OHITEKIZHIMLR SEM� ES�ehq bcen hbo�mghe��g�bhj elmjj blq bbqjk ecej �obi boi mcc{ bo r�L O����

� +,-../01 /23 -0�D E �F GHIJJKL MUR KQ HJEJEOGJL HJL MU

IOESM JKMU WL EKNM IKRL SU EJER KML TE\RX KRL PEOM KML HOSNHR KL JE� KOSR ESSL M IKML HOS

�X IJWEONE �} EJTL NEN_ KJWU� E

jk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ESNKGKNL MU S� ESGK~S� HOV HJPU PEOM KIZNHONR ISL HOSEM JENHPPKO� KML HOS[IL SEJHOML SSIES� ESU M I� ESEO

lmgholmcoelh{ boyjk ejn pbcq eqn mcolmj en hbbq eg�dnj bq oi bo{ NIJL MU� KOSR ESSL M IKML HOS

ik gh�bclb �j btuv b�epn cbhebq elq gejn obheobomhn bcq eqn mco rFL �����

�� ��� ��������� �������� ��

�

�� ����� �!" #��$%#�� &�"'"&(��$�''"� "%#���#��&�� &

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

� +,-../01 /23 -041 5$ -..3 44/3 6+/ 57,-.82 +4

� 69/0+4 6+48-04/:; +4�< 8-04+1 +; /13 6+,23 -01 5�"' <; /31 +.3 4++0 = >?@A

� +,-../01 /23 -0  /CD E �F GHIJJKL M EOTL SKWEJ� ENHRR ENM EJ

GU JL H�L [IEPEOM� ESL OV HJPKML HOSSIJR ESL O�L NKM EIJSNHPGRU PEOM KL JES[IESHOMR ES

M KIZ� ESNHR KJL SKML HO a� EV JU [IEOM KML HOSNHR KL JEEM� EGHIJSIL M E� ESU M I� ES aEO

NHRR KQ HJKML HOKTEN� ESGKJM EOKL JES aKVL O� E� HOOEJIOEL�U E� ERXL PGKNM� ESES

KNML TL MU S�X KRL PEOM KML HOSNHR KL JESIJRX KNN^ S\RXU� INKML HO �¡R SEJKL M KISSL IMLR E

� EJENIELRRL JGU JL H�L [IEPEOM� ES� HOOU ESKIGJ^ S� ESU NHR ESQU OUVL NL KOM HIOHO� E

RX KL� E� I �F EM� ER ESNHPGKJEJ\L OM EJTKRR ESJU WIRL EJSKVL O� EV KNLRL M EJ

RXU TKR IKML HO� ESEVV EM S�L JENM S� ENESKNML TL MU S �

} EJTL NEN_ KJWU� Ejk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ES

NKGKNL MU S� ESGK~Ss blei hbi bogn fn bqik{ fej geqn mcelq gejn o{ lmgfhn hej bleo{ lz{ ecqjk ell� oyjk{i gleqn mc r�L O����

� +,-../01 /23 -0 :CD E �F GHIJJKL M SX EPGR H~EJEOGJL HJL MU

\ JEOV HJNEJSESS~OEJWL ESKTEN�X KIM JES

n coqn q gqn mcoi bo¢ eqn mco£ cn bobqik egq hbo

GKJM EOKL JESGHIJKMM EL O� JER ESHQ] ENMLV SESNHPGMU S a\ SKTHL JPEMM JEEOGR KNE� ES

PU NKOL SPESNHHJ� HOOU SGHIJRX KRL PEOM KML HOSNHR KL JEEM KPURL HJEJR K

[IKRL MU� ERXU� INKML HO �} EJTL NEN_ KJWU� E

jk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ESNKGKNL MU S� ESGK~SD E �F NHOML OIEJK� EJEOV HJNEJSESGKJM EOKJL KM SKTENR ESHJWKOL SPES� ES¤ KML HOS

¥ OL ESEMR ESmh�ecn oeqn mcocmc�mgfbhcbpbcq ej boyjk �gfhbi ecoj boi mpen cboi bj e

�hmq blqn mcomln ej bbqi bjk{i gleqn mc �en con xgbikz ehpmcn obhomcelqn mcefblj ej bgh ��L O����

�� ��� ��������� �������� ��

�

�� ����� �!" #��$%#�� &�"'"&(��$�''"� "%#���#��&�� &

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

� +,-../01 /23 -041 5$ -..3 44/3 6+/ 57,-.82 +4

� 69/0+4 6+48-04/:; +4�< 8-04+1 +; /13 6+,23 -01 5�"' <; /31 +.3 4++0 = >?@A

� +,-../01 /23 -0¦` ESL O�L NKM EIJSKGGJHGJLU SGHIJJKL EOM

� M JEPL SKIGHL OM aEM IOSIL TL EM IOEKOKR ~SES~SMU PKML [IES� ESEVV EM S�L JENM S

GHIJJKL EOM� M JEPL SEOGR KNE� EV K�HO\U TKR IEJSLR ESKNML TL MU S�X KRL PEOM KML HO

SNHR KL JEHOM IOL PGKNM� IJKQR ESIJRXU WKRL MU� ESSEZES �

} EJTL NEN_ KJWU� Ejk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ES

NKGKNL MU S� ESGK~Ss blei hbi bogn fn bqik{ fej geqn mcelq gejn o{ lmgfhn hej bo�hm�h� oellmp�jn obcpeqn� hb

ik{ �ejn q{i boob�bo �ok e�n ooecq bc�ehqn lgjn bhi bjk ell� oyjk{i gleqn mc r�L O����

� +,-../01 /23 -0§ /Cs epn obbc�gfhbi bo�hm� bq o ��lmp�hn o

R KJU SHR IML HO� ESGJHQR PES�X KGGJHTL SL HOOEPEOM EM� HI� E

VL OKONEPEOM aGHIJJKL M� M JEKPURL HJU E� KOS�L TEJSQ IJEKIZ� EGK~SPH~EOO

KOMIOSIL TL S~SMU PKML [IE� EM HIM ESR ES

GKJML ESGJEOKOM ES� EPKOL JE\ NE[IEM HISR ESGJHWJKPPES

�X KRL PEOM KML HOSNHR KL JESHL EOM EZU NIMU SNHOV HJPU PEOM

KIZGR KOSU M KQRL S �} EJTL NEN_ KJWU� E

jk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ESNKGKNL MU S� ESGK~S EMU GKJM EPEOM � ESGKJM EOKJL KM S a � ER KWHITEJOKONE EM� ERX KNML HO� E SEOSLQLRL SKML HOD E �F NHOML OIEJK� EGR KL� EJGHIJIOKNNJ

HL SSEPEOM� IVL OKONEPEOM aEMLRU M I�L ER ES

�moon|njn q{ oik gqnjn obhi bod mci oqz{ peqn xgbo�mgh�bhpbqq hbeg��e�oi bPEOEJ\QL EO

R ESL OM EJTEOML HOS� EPKOL JENH_U JEOM EEM NHOV HJPU PEOM KIZGR KOSU M KQRL S ��L O����

� +,-../01 /23 -0§:C¥ OJKGGJHN_ EPEOM GHIJJKL M� M JEEVV ENM IU

EOM JER EQ IJEKI� I �F EMR E� HOKM EIJKISI] EM� IPHOM KOM� E������� HRR KJS �

D EGJHNESSIS� ENHPGM KQLRL SKML HO� ES�U GEOSES� IQ IJEKI� EGK~SGHIJJKL M� M JE

JEOV HJNU� EV K�HO\L O�L [IEJKTENGJU NL SL HOR ESNHOM JLQ IML HOSEOOKM IJE

�L JENM EPEOMRL TJU ESKIZGHL OM S� E�L SM JLQ IML HO �

� IJEKI� I �F EO� HR HPQL ED E} ENJU M KJL KM KGJHNU�U KIJKGGJHN_ EPEOM� IJERL [IKM� E������� HRR KJS¨ ��¥ �YR ES

GJH� IL M S� EQ KSEck mcqU MU OL JE�IS aOL� EPKO�U S �D EPHOM KOM NHPGM KQLRL SU NHPPEGJH� IL M

jk e{ q{ lmcd mhp{ pbcq eg��hml{i ghbo� I �F �D K�L JENML HOJEOV HJNEJKR ESGJHNU� IJES� E

M ERR ESHJM E[IESHL EOML O�L [IU ESR ESNHOM JLQ IML HOSEOOKM IJE�L JENM EPEOMRL TJU ESKIZGHL OM S

� E�L SM JLQ IML HO �

} KOSHQ] EM

�� ��� ��������� �������� ��

�

�� ����� �!" #��$%#�� &�"'"&(��$�''"� "%#���#��&�� &

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

� +,-../01 /23 -041 5$ -..3 44/3 6+/ 57,-.82 +4

� 69/0+4 6+48-04/:; +4�< 8-04+1 +; /13 6+,23 -01 5�"' <; /31 +.3 4++0 = >?@A

� +,-../01 /23 -0© /C}X KWL SSKOM� ESGJHWJKPPES �X KRL PEOM KML HOSNHR KL JE aR E �F�R E

� EOM JE�X EZNERR EONEGHIJJKL M GJU GKJEJ� ES

GR KOSJU KRL SM ESK� KGMU S\R KSL M IKML HO� EN_ K[IEGK~S aEONHOSIR M KOM

S~SMU PKML [IEPEOMR EWHITEJOEPEOM aKVL O� E�U M EJPL OEJR EGHIJNEOM KWE�X KN_ KM S

R HNKIZ\ EVV ENM IEJKIGJ^ S� EGEML M SEZGR HL M KOM S aEOGKJML NIRL EJ� EV EPPES aEM

ik bcell{j{ hbhj epn obbc�gfhb r� EOM JE �X EZNERR EONEEM } EJTL NEN_ KJWU� Ejk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ES

NKGKNL MU S� ESGK~SD E �F� HOOEJKSIL M E\R KJENHPPKO� KML HOGJHGHSU EKIOL TEKI� ESGK~S aEO

ok bp�j m�ecq KTENR ESGKJM EOKL JES\ NHONETHL J� ESGJHWJKPPES� EJEGKSSNHR KL JES� E

PELRR EIJE[IKRL MU �

�L O����

� +,-../01 /23 -0©:CD E �F GHIJJKL MUR KQ HJEJ� ES

L O�L NKM EIJSEMR ESL OMU WJEJ� KOSR E� K� JE� EJU SIR M KM SSM JKMU WL [IES� EV K�HO\

PESIJEJRXL PGKNM� ER KGJH� INML HOR HNKR E�RX KRL PEOM KML HOSNHR KL JEIMLRL SKOMR K

GJH� INML HOR HNKR ESIJR KJU KRL SKML HO� ESHQ] ENMLV S� ESGJHWJKPPES �

} EJTL NEN_ KJWU� Ejk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ES

NKGKNL MU S� ESGK~Ss blei hbi bogn fn bqik{ fej geqn mcelq gejn o{ lmgfhn hej bleo{ lz{ ecqjk ejn pbcq eqn mcolmj en hb

IMLRL SKOMR KGJH� INML HOR HNKR E �

�L O����

� +,-../01 /23 -0BªD E �F GHIJJKL M aEONHOSIR M KOMR ES

WHITEJOEPEOM SOKML HOKIZ aGJU GKJEJIOESM JKMU WL E� EM JKOSV EJM� ESJESGHOSKQLRL MU S

NR KL JEPEOM�UVL OL EEM SHRL� EPEOMU M K~U EGHIJN_ K[IEQ IJEKI� EGK~SKVL O

�X KSSIJEJIOEM JKOSL ML HOSKOS_ EIJM TEJSR K

GJL SEEON_ KJWEOKML HOKR E� ESGJHWJKPPES�X KRL PEOM KML HOSNHR KL JE �

DX KGGRL NKML HO� INK� JE}���« �}� GKJR ESQ IJEKIZ� EGK~S� ETJKL M� M JE

GJL HJL M KL JEN_ K[IEV HL S[IER ENHOM EZM ER E

GEJPEM �} EJTL NEN_ KJWU� E

jk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ESNKGKNL MU S� ESGK~SD ESQ IJEKIZJU WL HOKIZNHOML OIEJHOM� EV HIJOL J� ES�L JENML TESM EN_ OL [IESKIZQ IJEKIZ

� EGK~SEM� ER ESKL� EJ\ GHIJSIL TJEj epn obbc�gfhbi bRX KGGJHN_ ES~SMU PL [IEGHIJ

jk ep{jn mheqn mci boh{ ogj q eq oi ecoj bi mpen cbi bjk{i gleqn mc �lmcd mhp{ pbcq eg�

�L SGHSL ML HOS� ER KGHRL ML [IE �s eceq ghbi bjk e��gn xgbj btuv e��mhq bheeg��hm�hep

pboik ejn pbcq eqn mcolmR KL JE� ES

WHITEJOEPEOM SOKML HOKIZEMR ENKR EO� JL EJNHJJESGHO� KOM SEJHOM GJL SEONHPGM E� KOS

N_ K[IEGR KOSM JKMU WL [IE� EGK~S �

� ONHIJS aNEJM KL OSGJHNESSIS� ESGR KOS

SM JKMU WL [IES� EGK~S U M KOM N~NRL [IES

�� ��� ��������� �������� ��

�

�� ����� �!" #��$%#�� &�"'"&(��$�''"� "%#���#��&�� &

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

� +,-../01 /23 -041 5$ -..3 44/3 6+/ 57,-.82 +4

� 69/0+4 6+48-04/:; +4�< 8-04+1 +; /13 6+,23 -01 5�"' <; /31 +.3 4++0 = >?@A

� +,-../01 /23 -0BB¥ O�L SGHSL MLV� ESIL TL GHIJJKL M� M JEPL S

EOGR KNE aEONHOSIR M KOMR E}L WE� I �F

EMR ESQ IJEKIZ� EGK~S aKVL O[IER ESEVV EM S�L JENM S� ESGR KOS�X KNML HOV HJPIRU SKGJ^ S

R ESTH~KWES�XU M I� ESKI� EOM JEik b�lbjj bclbomn bcq o�oq{ peqn xgbpbcq

GJL SEONHPGM EEM PL SEOEZEJWIE� KOSR ESJKGGHJM SOHJPKRL SU SSIJR ESGJH] EM S a

j mhoxgknj oomcq bche��mhq efblj bo�hm� bq o� I �F �

� EOM JE �X EZNERR EONEs b� bcq hbik b�lbjj bclben con xgbj b¬{ �ehq bpbcqi bj e�boqn mci bohboomghlbobqj e

L TL SL HO� ESGHRL ML [IESEM� ESGJHWJKPPESKI}L WEEONHIJKWEJHOMR ESQ IJEKIZ� EGK~S

\U TH[IEJ� KOSR EIJSJKGGHJM SOHJPKRL SU SSIJR ESGJH] EM SR ESGJHWJ^ SL PGIM KQR ESKIZTL SL M ES

bdd blq g{ boi ecoj b� bcq hbik b�lbjj bclb r

����

� +,-../01 /23 -0B�D E� EOM JE aEONHRR KQ HJKML HOKTENR E}L WE

EMR ESQ IJEKIZJU WL HOKIZ aEM EONHONEJM KML HOKTENR ESWHITEJOEPEOM S a

GHIJJKL M SX EVV HJNEJ� EVL ZEJIONKR EO� JL EJJU KRL SM EGHIJN_ K[IEU M KGE� IGR KO

�X KNML HO aKVL O�X EOV KL JEIOHIMLR� ENHOM J�R EGR ISEVVL NKNE� ESPESIJES� E

SIL TL � D E� EOM JE�X EZNERR EONEGHIJJKL M KISSLJETHL JR ENKR EO� JL EJ� ESESKNML TL MU S

�X KGGIL �� EOM JE �X EZNERR EONEs b� bcq hbik b�lbjj bclbok bp�j mn bheefblj bo| ghbeg�i b�e�obqj bo�mgfbhcbpbc

q o

ceqn mceg�y hbcd mhlbhj bo�j ecoik elqn mcbqydn �bhi boU M KGESGHIJKSSIJEJR ESIL TL� ES

GJHWJ^ SKNNHPGRL S �D E �F NHOML OIEJK� EJETHL Jj bo�j ecoik elqn mcy lz exgbN_ KOWEPEOM

� ESU [IL GESWHITEJOEPEOM KR ES �

����

�� ��� ��������� �������� ��

­

�� ����� �!" #��$%#�� &�"'"&(��$�''"� "%#���#��&�� &

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

� +,-../01 /23 -041 5$ -..3 44/3 6+/ 57,-.82 +4

� 69/0+4 6+48-04/:; +4�< 8-04+1 +; /13 6+,23 -01 5�"' <; /31 +.3 4++0 = >?@A

� +,-../01 /23 -0B�D E� EOM JE�X EZNERR EONE aEORL KL SHOKTEN

R E}L WEEMR ESQ IJEKIZJU WL HOKIZEMKGJ^ SKTHL JNHOSIR MUR ESWHITEJOEPEOM S

EM SHOGKJM EOKL JER E® HITEJOEPEOMQ JU SLRL EO aGHIJJKL M GJU GKJEJIOGR KO

KOOIER�QL EOOKR GHIJN_ KNIOE� ESESKNML TL MU S\ NHIJMM EJPEYGIL SIOGR KO

SM JKMU WL [IE� GJHSGENMLV [IL O[IEOOKR\PH~EOM EJPEYEM IOGR KO\R HOWM EJPEHI

IO� HNIPEOM�X HJL EOM KML HOSIJ�� KOS�UVL OL SSKOMR ESGEJSGENML TES� E

NJHL SSKONE� I� EOM JEEMRX KGGIL [IL SEJKL MV HIJOL KIZGK~SSIJR K� IJU E aOHM KPPEOM

KIZGK~SGJL HJL M KL JES �� EOM JE �X EZNERR EONED ESQ IJEKIZ� EGK~SSEJHOM EONHIJKWU S\ GJU THL J� KOSR ESGR KOSSM JKMU WL [IES� EGK~SR ES

h°j boxgb�mghhmcq� mgbhj b� bcq hbik b�lbjj bclben con xgbj elmm�{ heqn mc± gi �} I� EMR K

NHHGU JKML HOM JL KOWIR KL JE �� ESGR KOSSEJHOM JKMM KN_U SKI R KOSM JKMU WL [IE� I �F EM KIZ

m|� blqnd oi bi{ fbj m��bpbcqi ghe|j b �xgknj boq �h{ fgik eqq bn ci hbikn lny²³³ r����

� +,-../01 /23 -0B�D E� EOM JE�X EZNERR EONE aEONHHJ�L OKML HO

KTENR E}L WEEMR KL TL SL HO� ER KWESML HO

EM� ISIL TL� ER KGEJV HJPKONE aGHIJJKL MUR KQ HJEJ� ESOHJPESEM NJL M^ JES� E

PESIJEGHIJU TKR IEJSKNHOM JLQ IML HOSIJR EGR KOM KOM [IKOML M KMLV [IE[IKRL M KMLV �� EOM JE �X EZNERR EONED E �F KR KONU IOEU M I� E� ESML OU E\U TKR IEJR ESNHOM JLQ IML HOSKGGHJMU ESGKJR E� EOM JE

ik b�lbjj bclbegdnji boxgeq hbi bhcn� hboecc{ bo rD ESJU SIR M KM SEOSEJHOM EZGR HL MU SR HJS� E

R KGHIJSIL M E� ES�L SNISSL HOSKTENR KL TL SL HO� ER KWESML HOEM� ISIL TL� ER KGEJV HJPKONE

NHONEJOKOMjk{j e| mheqn mci bcmhpbobqi bpboghbo�mghhbci hblmp�q bi boh{ ogj q eq o

HQ M EOISWJµ NE\R KNHHGU JKML HO} I� �} I� EM\R KNHHGU JKML HOM JL KOWIR KL JE ����­

�� ��� ��������� �������� ��

��

�� ����� �!" #��$%#�� &�"'"&(��$�''"� "%#���#��&�� &

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

� +,-../01 /23 -041 5$ -..3 44/3 6+/ 57,-.82 +4

� 69/0+4 6+48-04/:; +4�< 8-04+1 +; /13 6+,23 -01 5�"' <; /31 +.3 4++0 = >?@A

� +,-../01 /23 -0B�D E �F GHIJJKL M SX KSSIJEJ[IER ES

S~SM^ PESU M KQRL SEMR ESGJHNU� IJES�UVL OL ES� KOSR KSM JKMU WL E� ESIL TL EM

�XU TKR IKML HO� ESGJHWJKPPES �X KRL PEOM KML HOSNHR KL JESHOM JESGENMU S aM KOM KISL WE[IE� KOSR ESQ IJEKIZ

JU WL HOKIZEMR ESQ IJEKIZ� EGK~S aWJµ NE\

� ESNHOM J�R ESJU WIRL EJS �D E �F GHIJJKL MU WKR EPEOM GJL TLRU WL EJR ESPESIJES

�X KMMU OIKML HO� ESJL S[IESL OSML M IML HOOER SRLU SKIS~SM^ PE� EWESML HO� ER K

GEJV HJPKONE �} EJTL NEN_ KJWU� E

jk eoon oq eclb M EN_ OL [IEEM� I JEOV HJNEPEOM� ESNKGKNL MU S� ESGK~SD K�L JENML HONHOML OIEJK� EV HIJOL J� ESHJL EOM KML HOSSM JKMU WL [IESEMM EN_ OL [IESKL OSL [IE

� ESKSSIJKONESNHONEJOKOMR ESJL S[IESSEJKGGHJM KOMyjk ejn pbcq eqn mcolmj en hb\R KV KTEIJ

� ESESGJHNU� IJES� EPESIJE� ESJU SIR M KM SEM� EWESML HO� ESJL S[IES a~NHPGJL SR ENK� JE

elq gejn o{i bogn fn bqik{ fej geqn mci bjk ejn pbcq eqn mcolmj en hbbqj bSM JKTKIZHJ�L OKL JES� I

� mpn q{ik b�epbci boGJH] EM S �

�L O����

� � � � � � � � � � � � � � � � � � � � � � � � � � �ú ú ù ¶ ò ô � î á ß ô ñ â õ â å á ì ß á â ö î á ô · ß ë ë ò â ß ò ó ë ì ð � ì ß ñ ñ î å¸ ú ¶ ¹ º ß ë ë ì ð à » î å ¼ å á ä ñ â ø ò î ë ð ò ì í · ß ñ ä í â ð ì ß á â ð õ ô î å ì ä å ò í á ß á å ô ß õ å í î ô ð ñ ß â õ î ô îí · ä ô ò à ß á â ð õ

½ ¾ ¿ À Á Â Ã Ä Å ¾ Ä Æ Â Ç È ½