DEPARTAMENTO DE DERECHO INTERNACIONAL
EL PODER PRESUPUESTARIO DEL PARLAMENTO
EUROPEO
MARÍA CERVERA VALLTERRA
UNIVERSITAT DE VALENCIA
Servei de Publicacions
- D. José Luis Iglesias Buhígues
- D. Ramón Falcón y Tella
- Dª. Mª Paz Andrés Saenz de Santa María
- D. Javier Roldán Barbero
- D. Javier Díez Hochtleitner
Va ser dirigida per:
D. José Juste Ruiz
©Copyright: Servei de Publicacions
María Cervera Vallterra
Depòsit legal:
I.S.B.N.:84-370-5807-4
Edita: Universitat de València
Servei de Publicacions
C/ Artes Gráficas, 13 bajo
46010 València
Spain
!"# $
%
!
&'
(
!
,
-
.
-&
-
/
0
/
&
! ,
-
( &
1
,
2
!
"
#$
#%
&
#
'
"
#(
)
"
*+
"
)
,
-
.
"
/
"
)
)
- )
-
" )
" /
)
"
)
)
- )
-$
$
$
#
!
$
$
$
$
0
$
"
-
,
+
- /!"
-
-)
)
- )
-"
1
#
$
&
!
"
1
#
$
2
$
%
&
'
"
(
)
*$
+
'
,
% ,
(
)
-
'
*$
"
"
) -
+
)
" /
)
)
)
- )
-3
#
1
#
'
.
/
*
$
0
/
, 1
*
+
/
2
'
(
3
4
-
%
5
!
"
#2 1
#
6
2
%
'
$
'
7
8
+
0
&
1
/
)
3
%
99
:
'
/
7
+
9
'
;
*
/
7
$555
$55*
)
"
4+
"
)
)
"
)
" /
)
"
)
/
)
- )
-
/
" -
-
" )
/
)
- 0)
-/
"
" )
/
)
- )
-
"+
"
5
6" , 7
-
"
"
5
(
7
0
< % 1
$
%,
0
< % 1
!# !(
%
& #"$ !'
(
!
!
$
!
)
#"*
$ !'
!
"
#"
+"
#"$
!"
$
!" &
"*
"
!
8
5
(
7+
$
$
$
&
#
$
0
#
$
$
!
$
.
99
$
!
$
-
+
+
!
*
"
-
""
" )
/
)
- )
-/
%
<
$
/
/
=
2
!
"
$
&
)
$
.
,
$
!
$
$
" ,
"
!
-
! .
/
*
&
! %
$
!"
0 " 123 $"
4 *
$
!"
"
!" 5" 6% 7 !" "
%
!
"7
$
,
$
" -"
.
"
!
8
,
& !
"
.
"
4 ! ")
!"
*
!" &
,
& !
"
.
"
$
!" &
" "
+
<
, 8
,
%
"!
! ,
! .
"
)
&
)
$
(
. 3
'
$
2
/
(
'
+
%
(
.
"
$
)
$
-
'
%
$
-
'
2
"%
!"
%
&
8 -"
!"
" - )
" ,
-
" )
/
)
- )
-/
"
#
$
#
$
)
$
#
+
%
#
0
)
)
!
"
)
$
1
&9 - $ #
)
"
:+
"
)
)
"
)
" /
)
"
;
<
"
" )
- )
-"
. -
;
" )
- )
-
/
"
$
$
)
#
$
0
$
$
'
$
-
(
'
+
'
-!
$
$
#
)
#
$
$
$
$
1
#
"
. -
"
"
;
" )
- )
-/
%
-
(
"%
$
,
-
"
) "
! .
%
" $
"
& "
," $
& "
.
! 7
& $'!" "
!
% +"
!# !(
=
$
.
,
-
(
"
," $
%
"
," $
"
, %
!
"
!2$
!
$
2
)
#
$
%
$
#
$
$
0
$
%
-
'
%
'
2
$
-
'
%
'
2
,
! +
9
%
,
!
" ! %
,
! " 9!
+
-
'
%
'
:
-
'
%
'
/
$
!
%
$
2 !
&
,
%
'
-
'
%
'
2
)
"
>+
"
;
" )
)
- )
-)
"
)
" /
)
-
"" -
- < )
-)
-.
" - .
- ?
3
.
"
;
"
)
)
- )
-
)
" )
" /
)
"
#
'
$
/
-
'
+
4 -
/
!
"
#
4
'
< -
'
'
$
%
'
%
=
" - .
- ?
3
" /
"
;
" )
)
- )
-
)
" )
" /
)
"
#
/
'
$
>
-
/
+
/
'
:
%
2
(
!
"
#
/
2
'
%
$
%
/
! .
!
.
"
"
$ ' ! !" ) ' ! $"
%
! .
,
.
"
3! *
"
,
!
: "$ !" "79 ;
+
7
!"
!
"
+
'
(
.
-
-
2
%
'
%
:
-
'
=
2
?
-
2
'
%
" -
-
-
)
"
;
)
"
)
" /
)
" )
)
- )
-0
"
$
$
$
'
#
& /
!
"
$
$
$
1
#$
$
&
'
$
/
'
.
"
<
:47
;
%
"
!
" < "
!
$
!"
: )
*
8
;
"
1
#
@ )
$
$
-!# !(
=
=
-! -!"
, 6.
.
-
"
-/
&
-
-
8 (
$
-
-!
/
12
2
&
$2
#
.
-
/
"
-#
&
#
8 (
%
$
8 (
/
( 7 $
!"
%
! .
"
!2$
6! "
!"
(
"
"
$
!" &
" "
4 !"
"%
"
8 -"
*
!"
4 !
$
!" &
" "
.
4
" )
"
!
! !
"
.
," $
) "$
"
.
1
2
+
(
(
.
!
;
$
;
#
$
-.
! /
. "
"
#
/
'))0
. "
"
')*+
. "
1
"
"
. ""
2
2
"
3
!
$
2
"
"
"
&
4
5
6 7 / 6
2
7
"
8
1
"
"
')*+
1
"
"
9:
;<
1
"
"
9:
& "
;<
6 7 / 6
"
&
!
"!
=
&
"
:1
8
;
! #
=
&
"
:=
8
;
""
"" 7 &
"
$ $ %
=
" &
%
=
" &
#&
=
3
"
"
8
!
"
!
4
%
$
1 &
?
!
"
"
!
>
8
"
'
!
" @ "
A
$
3
"
4
5
>
3
"
!
"
3
" 1
"
2
2
=2 2
"
3
%
! !
B
!
C
"
"
8
"
9
"
" 8
<
%
1 &
?
"
B
#
(
(
9/ ? "
D
"
<
1
"
1
"
"
"
&
"
E
"
"
$
"
%
> &
E
&
" ?
%
B
" .
7
/
$
7
/
>
"
$
>
"
"
# /
" . "& F
# /
"
7
"
"G
2
!
"
7 /
"
=
"
7 /
$
7 /
!
'))*
7 /
$
7 /
"
"
>
"
F
H "G2
&
7
"
" 3
"
3
"
2
2
7
"
"
3
8
"
"
3
"
')*+
7 /
A "
$ !
"
7 / 6
!
&
7 /
G!
2&
2
7 /
" F
$
7 /
>
"
F
7 /
!
'))* 7 /
$
7 &"
!
"
"
7 /
4
$2
"I#
2
'))0
7 /
4
$2
7 /
$
"
$
7 /
>
J
7 /
""
2
"
3
"
K%
&
/
"
9
8
"
"
/ &
"
" #
<
&
/
"
8
7
" -L
?
')L(
&
/
"
"
"
" '*
"
')L'
&
/
"
"
&
7
" -L
?
')L(
&
" #
4
$
"
-
'))-#
4
!
"
#
$
%
&%
%
%
%
#
'
(
$
)
*
+,-.
$
/
00
+,12
$
)
00
+,1.
3
+,*-
$
!
4
+,,0
$
0
+,,1
5
%
%
(
6
+,1.
"
72
+,*0
8
0,
+,**
8
0,
+,,7
+,,79+,,,
#
$
<
%
=
5
/
#
>
#
#
#
5
:
#
#
#
>
%
#
!
#
%
!
5
#
#
>
>
#
#
0,
+,,7
:
+,,6
+,,,
8
-
+,,,
"
+
: 0222
+,,79+,,,
!" #
#
!
;
!
#
/
;
:
%
"
#
>
#
=
@
A
#
;$B ;; B
@/ C
A
+(
!
!
"
!
!
! #
$!
%!
"
"
!
& '
(
"
"
!"!
! (
!
$
)*+,'
:
#
0
"
"
:
7
#
:
+- ;$B ;; B > &+,,7 ' / C (
% 1D 4 8 E +,
0 F 4 B$G= H 4 B$G= H > &+,16' % (
5 4 8 E +,- I EJ=; % 4JB8//J E &+,*-'
% # 4 8 E 1.- I
E /%K= L $ // B &+,**' 8 > %
4 % &; E > !
% ' 670
7 - 8M! B ; ? B%G < &+,,7' /
4 % & @ < # 8
@' .71 I BJ)/ ; % BB8//J 4 &+,,6' #
4 % & @ < # 8 @'
.-7 I = F BBJ ) $8;$ = &+,,.' ;
+,,,
%
; =$ B
+,,- >
5
"
$
&
+,,1'
E
:
0222
022-
!$
%
!
#
&
'
!
#
5
#
#
%
%
#
#
&
%
$
<
%
' $
5
#
#
/
5
. (
8
>
J
%
$
<
%
%
%J4
>
"
E
>
/
- 0
%
>
5
>
$
5
#
J
4
8
E
&8
'
)
?
%
)
&)5
'
#&
&#
!(
#
5
#
@
E
A
#
: 0222
:
022-:
5
:
#
#
;
8
"
:
5
:
#
%
"
$
%
/
#
$
%
#
%
+,,-#
#
&
#
'
"
:
5
!
!
(
!
!
>
#
5
!
N=
#
5
!
5
!
"
# $
"
%
&
'
%
"
(
)* +",-./".#
"
"
'
"
)
"
*
0 #
#
1
&
'
% 2
)
3
# ,
)
# "
4
# "
0
2
"
5#
5 6 3
% 4
% # ( 7 )
)
9
!
#
,
1
"
)
"
%
:# 6
)
0
;///
;/<2
0
;///2
=# "
#
,
&>3?@> 6" <>(6"><"((> *
A?
%
3
# )
!
#
(
)
!
4
# " 3
?
(
4
# "4
?
3
8
?
B# " )
#
" #
: " 8 4 ?
' 3 ? ( >
? 3
#
= , &>3?@> 6" <>(6"><"((> *
4 ? 3 C
# &>3?@> 6" <>(6"><"((> * (# 0 DD92 ? 7 / " % EF
) " # > 0 G. + 4 H2 # 5=E#
( " %
% BB# , (
6 > /;# >
> 6 % 9E9C /
' ( I 9=5 " //C 1
1 /< G 7 H EJ9# &>3?@> 6" <>(6"><"((> * (# 0 DD92 ? 7 K ! " # 5=:#
A &>3?@> 6" <>(6"><"((> * (# 0 DD92 ? 7 K ! " # 5=D#
E
"
3
"
)
"
"
#
>
8
# >
4
!
?
!
"
&
#
7
;<///
!
G
H
D
# !
4
8
# 6
#
!
8
;/;
)
!
4
J# 1
4
4 G H 3
" # (
? # ? 8
# ( ?
" 3
H# &>3?@> 6" <>(6"><"((> * (# 0 DD92 ? 7 K ! " # 5A= 5AA#
D > 5 6 . 6 7
? # L 6
! # "
# + B :#
6 M
G H 6 !
( ! "
#
J7 # , !
# " !
5
!
'/,)>3?N
!
# "
BA
(>'> 6
9!
# ,
(
(
C
E
!
#
)
4
# >
"
(
;;
!
"
'
#
,
&>3?@> </((>3"L*
,O ?7"P ,>(/ >,
59D
G&
6
H
'
$
Q
"
(
# "
N"$ ",#
,
"
:" )
! #
9 (>'> 6 !#C 3*63@&."P '"3"/L* ># 0 #2 0 DAD2 6 ! ) #
/#"#1 # =: #
E" " % 8 + ? 9AR DB 9J DB 0'#*#"#
S DE E DB 2#
5 &>3?@> </((>3"L* >#C ,>(/ >, ,O ?7"P L# 0 DB:2 ) 7
) # + # =: #
:" Q
# 7
#
+ " Q
8 ! & ) # 6
" 0
#2 #
:
# (
Q
G"
(
H
=
# 6
"
4
G"
H# !
8
8
%
4
#
"
"
'
#
>
!
# 6
%
&>3?@> </((>3"L*
,>(/ >, ,O ?7"P
A!
4
"
# " "
G
H# "
#
)
"
8
# T
"
8 "
B
# ?
# (
!
%
#
?
&3/PP/*++/
!
8
#
! "#
= ? " "
7 ! M
4
# " " #
A &>3?@> </((>3"L* >#C ,>(/ >, ,O ?7"P L# 0 DB:2 ) 7 !
) # + # =:#
=
/
D8
9J# " !
#
>
!
# "
,>@ P
6" '.L> 6>
9)>$"3
G
H
99# "
7
!
# "
8
# "
6
!
6
&
#
%
! "
#
&
"# ' !&"(#
!
"
*
/
#
>
*
/
# 6
*
/
"
*
# (
?
"
D ! !
# " ! &
#
9J )>3+@ -."3>(+ L#C ?# (*P> * ,"33> * ?# 0 DDB2 G" 6 1 M
H# " M ? 6 1 + DF ) # +
# E9 &3/PP/*++/ '# 0 D=92 - U V
# " M ! , 1 ) # & W # EE#
9 ,>@ P 6" '.L> 6> 1# 0 D=92 G* 6 1 0*
2H# " M 7 6 / ) # /#"#1 # D 5=E
" # 55A 5::#
99 , )>3+@ "P (>1." +" ># 0 DB:2
G! H# " M ?
6 1 ? & ) ! ?
A
4
*
/
9E#
"
?
"
*
/
"
%
# >
?
"
4
"
# !
C
4
#
>
?
"
?
>
0?"?>2
?
"
"
0?""2
?
"
"
>
0?"">R"
2
8
%
# >
4
4
!
"
# (
>
!
?
?
"
*
/
*
/
"
#
9E ,
? "
6 / !
6
B
%
! )"#!#&"!&"(#
!
$ #" !
!
! *(# +
&
( ?
"
?
>
0?"?>2
959:
// &
)
'" "(.;
9=9A
# "
95 + ? " ? > !
B D: '#*#"# S DB= # E:B EA:#
9: " ?"?> D9E
DED# 3 4
6 ! / & ) 6
! # 6 DED ? 8 " ? D5A
* " ? " ? 8 # 3/"'" 7# 0 D:=2
G6 8 V ?"?>H 3#?#>#6#/ DJ A A #
? ?"?> 6
,?7.)> D D:J# > % >
9B D5B
#
9= / '" "(.;
) ?
,?7.)> # "
"
# 6 +
? " ? > #
)">6" L# "# (/", "3 7# 7# X"((, ,# L# 0 D==2 G(
Y# " M ( . " " " ' > # /
/ > 8 ( # E : EEB#
9A " , 3
# (
> 8
# 7 4
# . ?
) ? # 6 ?"?>
0 :A =:
+ ?"?>2 ? " " 0?""2 ?
" " > 0?"">R" 2# " + ?"?>
# G? & 3 1 >
& 3 1 , + ! B D: H
D
*
)
?
9B0
9
+
?"?>2
0
///
+
?"?>2
# 7
#
>
?"?>
>
1
/
( 4
'8
!
'
%
9D
EJ
*
/
# 6
G
H
E>
>
M G
9B " ) ?
# > ?""
# ?
4 # .
# >
1 #
" 4 8
0 2
# (
#
9D6
?"?># ( 8 #
EJ ( ,?7.)> "
# "
? D:J# "
? " 6
& # 3".+"3 !# 0 D=B2 G(
? # ( ? " 6 # "
?"6 ? " H# " M * " ' # ' # 59 5EC
&> ,7*1 <> 6"3 )""3,?7 X# L# 0 D==2 G(U ? 8 " 8
8 H# " M * " 8 ' # ' # B5 D:#
E ( % EJ
3 ,?7.)>
?"?># ?
6 / ! # ? #
3".+"3 !# 0 D:E2 ( ? 8 " 8 ? U> ! # !
# E B#
J
H
E9"
EE# ,
4
*
>
>
G
H
E50
5
:
+
?"?>2
"
6
/
!
8
# )
4
>
>
0
5A
+
?"?>2#
,
?"?>
E:
*
/
4 7"$6+" 7*.++" 7"3>.6 6"7*.,," )* >?* !",?>+*3" #C " % )/>L> 6" (> )."(> 6/"P 6" <"(>,?* /&(",/>, '.7/&.",
,?7.)> # ? # 7"$6+" 1#># 0 D::2 G" H 3#"#6#/ B
AA JEC 7*.++" ># 0 D:=2 G( ? V " ? U> M V
H ( ? V / # ED 5JDC 7"3>.6 &# 0 D=E2 G(
8H ? U/ 7 " / 0. 8 ! 2 # :C
6"7*.,," L# )# 0 D=D2 G" 8H ? !
" W 99R9 BE 9J5C )* >?* 3# 0 DA92 G( ? V U
H " M , 6 " ) # & W # 5A A:C !",?>+*3" !# 0 DA92
G( U M 8H# " M ( U 8 8 U
W U 4 8 ? 8
" 8 ( # > X# , 0? Y6 / Y2 # 5B :5# " " %
M )/>L> 6" (> )."(> ># 0 D=J2 G6 " H# " M "
GL > 0?#,#/#?#2 . P # DE 5C /&(",/>,
'.7/&.", L# (# 0 DA52 G( ? " 0?"?>
?"" ?"">2H 3#/#" #AE A# 3 4
)>3/Z* )" T 6"P 1# 0 DBJ2 G" " H
3#/#" A =JA =E9C )"$3/ & '# 0 DDA2 G/ , M I
, ? 4 3 H "#(#3 E 99 95AC </(>3/Z* !/ +*, "# 0 DDA2 G( . " H 3#6#?#" # E9J C !"(>TP )>3[ L# )# 09JJJ2
G6 ? " " H# " M
( . " ) # + # 55 5:#
E9 /&(",/>, '.7/&.", L# (# 0 DA52 G( K ! " # B5#
EE ? !",?>+*3" ?"?>
G W M 8 8 # 0K2
4 \ H# !",?>+*3" !# 0 DA92 G( U K ' '
E # :9#
E5 /&(",/>, '.7/&.", L# (# 0 DA52 G( KH ' '
E # B:#
E: <# # </& ", 6# 0 D:=2 G? 8 W U> 8 H# " M ( ? 8
" 8 ? U> 4 U 8 !
# (##L # E: E=C ,+3>,,"3 6# 0 DA=2 G7 8 ? 8 " 8
4 8 # 7 8 ?#"#?#># 0 W 2H 3#)#? 9J9 # :: := C
)>3+@ "P )>3+@ "P 6# 0 DA52 " ? " M 8
E=
# ,
EA# (
*
EB
# ( >
>
# 6
4
0
5D
:J
+
?"?>2
8
8
0
:
:5
:=
+
?"?>2#
"
4
?"?>
ED*
/
5J# ,
:J 9
+
?"?>
4
]
5
?
)
59# ,
:J
+
?"?>
E=3 ?"?>
* "
! & ? # "
! % DAD DBJ DB # ,+3>,,"3 6# 0 DDE 2 ( 7
" M ? " AF )
# /#"#1# # BA BB#
EA " ?"?> *
/ ,
& * # ?*((/>36 ># 0 D:B2 G( 8 8
H 3#,#1# 9EA 9=J#
EB ,+3>,,"3 6# 0 DDE 2 ( 7 " K ' ' E= # D:#
ED L 4 ?"?> ?"?> 8
M
8 8 # ,> ?7"P
3"<" &> L# 0 DBD2 " ! & " ! &
? " ' # > # = #
5J ( ,+3>,,"3
?"?> 8 # ,
8
8 8 0 9 :5 2 9 2 :=
+ ?"?>2# " ?"?>
# <# # +",>.3* &# 0 D=D2 /
# L # = 99 C ,+3>,,"3 6# 0 DDE 2 ( 7 " K
' ' E= # DJ C #
5 ( > > ? :]
0 :J E + ?"?>2#
9
5E*
#
?
?"?>
0
2C
8
C
1
&
8
55C
# >
8
?"?>
8
0
:
+
?"?>2#
"
?"?>
"
&
!
#
!
C
5:
M
5=
# >
8
+
?"?>
4
M
G
?"?>H
G
"
&
^ _
>
>
8
# " # !
6 9R:9 ? 9E D:9 0L#*#?#"# EJ 8 D:9 # E 52
# , 4
# <# # 6 ER:9 ? 9E D:9 0L#*#?#"# EJ
8 D:9 # 5 =2C 6 :R:D 9 D:D
4 0L#*#?#"# 9A
D:D # JD 2 #
5E(
D:E#
55" ?"?>
M
*
0 8
8
2# 3 >3+P/ &"3 ;<
3 & U V ?"?> 0 A9R=A2# " M ! " 0 DAJ2 (
? V " ! " M
( 4 # 6 &
U # 9= EJ#
5: )>3+@ "P )>3+@ "P 6# 0 DA52 " ? K ' '
E: # E#
E
5DH
5A# ,
*
# 6
?"?>
5B#
"
?"?>
0>
>
2
5D>
0
9J
+
?"?>2
:J
# ,
%
>
# +8
*
:
4
>
0
AB
+
?"?>2#
3
>
>
# ,
>
>
# "
4
:9
/
&
?"?>#
"
/
&
>
"
&
!
?"?> 0
AB
+
?"?>2
>
D: #
5A 5S E AB + ?"?>
D:
5B <"3&",# L# 0 DA92 G( ! " 8 H ?#6#" B E 59
" # :#
5D( > >
" #
:J ,
0 952#
: , 9 AB + ?"?> D: G
> > ? 8
? + , > , ? H#
:9 /,>>? &# 0 DA: 2 ( W ? 8
5
>
# >
?"?>
?"?> 0
9S
ES
=
AB
+
?"?>2# (
>
+
8
# (
>
84
4
"
!
&
:E#
>
>
4
+
?"?>
"
0
E
AB
+
?"?>2
:5#
:E+ # ! 7*.++"
?"?> G0K2 W
? W
#
V G H W
U ? V U V
E H# 7*.++" ># 0 D:=2 G( ? V " ?
U> V H ( ? V / # ED 5JD " #
EDB#
:5 ! >
4 # 6
+ L # > \ ? L
? 8 " 8 A D:A 0 ( ( ( ) ( * '
" + " AR:= ER:A V AR:A 3 # /// # B AB2
+ L # > \
? L ? 8 " 8 D D:: , ' " +
" R:: 3 # //` # D :9#
"
0 ? ! 2 >
E AB + ?"?># "
4
M G0K2 0K2
4 0K2H# " G0K2 ?
+ > >
> ? 0K2H#
, > ,
:
>
*
# (
>
?
?"?>
# ,
*
8
::# 6
>
>
>
# "
>
:=
# >
8
>
>
>
%
# 6
>
:A
#
"
?"?>
?""
?"">
# "
4
!
?"?>
!
?
:B
#
<"3&", L# 0 DA92 G( KH ' ' 5B # DC &*L>+ &# 0 DA52
G(U8 6 8 8 D:9 V DA5H 3#,#1 5J D " # 5#
:: !>3(>)" +* ".!*!"* 0 DAJ2 ( ? V K ' '
55 # E#
:=" + # , D:5
> > >
4 # ! # "
A D:5 > >
4 J D] J A]
D::# "
D:= J A] J 5:]# ) 5 D=
4 J E:] 0 % 2 J EJ]#
:A )>3+@ "P )>3+@ "P 6# 0 DA52 " ? K ' '
E: # E 5#
:B" !
?"?> ! & ?
?"?># <# # ,+3>,,"3 6# 0 DDE 2 ( 7 " K ' '
E= # :JC 1>(?[ $ +"((> 3# 0 DBB2 / 6
? " ) # ? 0, ! 1
6 . ? 2 # EDA 5JA#
=
%
! )"#!#&"!&"(#
!
$ #" !
!
!
#
',!
($"&! +
!
$ #" !
& #($"&!
!
(
?
,
D:=
8
"
# (
:D
# "
4
4
G
-
"H
=J?
"
"
>
R"
0?"">R"
2
=#
"
8
&
=9
*
/
? 9E 9JJ9 + ?"?>
8 + ?"#
! A DD: 0 + ."
? / DD= 6#*#?#"# ? : D DD=
# :=2 + +
+ ?"?> " #
7 ? & "
9J DDB 9 DDD =
9JJJ ? 4
+ ?" ?"?># !
4 ?"?> ?"?>
8 8 * # < ? ?
! " ? 8 ?"?> ? 8 " , ? 8
3 = 9JJJ 4 + ?"?> # ?*) 09JJJ2
: B 2#
:D " " " .
8
# " 4
# ! %
8
8 " # " 8
# 1/,?7"3 &# 0 D:=2 G" H >#1#6#/ 9 # =D: A J
" # AJ= AJAC >3)> 6 (# 0 D:B2 G" W 8 8 U" H
> " 8 # 9 E:#
=J (# >3)> 6 1# "+P"( 1# &/*36> /#
= + ? " " > 3
9: D:A '#*#"# S DB= # 5: 5AA#
A
# "
?"?>
8
>
>
=E#
!
*
"
?
>
>
?"?># "
# "
8
# "
4
?
8
#
.
"
M
# "
*
?"?>#
6
?"">
"
?
"
"
0?""2M
#
'" "(.;#
4
%
M 8
4
?
*.?7$
=50 8 2
? " " > # 1 >
D:A #
" +
? " " > ?"?>
?"" D:A#
=E( > > "
D=J# 6 # &
8
# ( > 8
#
=5 " > . 4 ! '
%
B
# ,
9:
D:A
3
+
?
"
"
>
0+
?"">R"
2
+
?
"
"
0+
?""2
=:4
)
?
"
#
(
?""
==
# !
?""
'
"
/
0'"/2
4
?
=A#
"
D:A
?
"
# (
4
?
"
"
"
?"?>
?
)
#
1
?"?>
?""
?"">
# ( >
?
# ,
EA
+
?""
0
JA
+
?"">R"
2
>
8
=B
# (
9J D::# "
? ) E D:: )
> "4 ! 7 ,!>>N 4
# (
< 9D EJ D:=# " ,!>>N
0 # # 2 4 +
3 9: D:A#
=: + ? " " 3 9:
D:A ? " " '#*#"# S DB= # EBB 5EE#
== 2 2 2 E + ?"" D:A#
=A 2 E 9D EJ + ?"" ! "
' " / 4 + ? "
" '#*#"# S DB= # 5EE 5EA#
=B "
% # ( + ?""
D
?
=D
#
!
?"?>
+
3
+
L
>
?
# (
>
?"?>
>
AJ8
+
# 6
?
)
?
#
"
# (
4
+
3
0
?
)
?"">
?""
?
!
2
!
!
?""
!
?"">
!
?"">2
A#
(
4
G
H
E
?
?
A9# ?
8
# 6
G
H
# /
0
?
)
?""
?"">
?
?""
?"">
>
>
?"?>2
0 2C 9 :5 0 2C 9
:= 0 2C 9 =E 0
2C A: 0 2C BA 0
2C JJ 0 4 2C 9= 9A #
=D 55 5 + ?"">R" D:A#
AJ 5 + ?"" E + ?"">R" D:A ?
9: D:A 0'#*#"# S
DB= # 5B52#
A 1 ! 1 " 6 +
?"" ! > > " #
A9 , = ?
G > + L
? 8 " , ?
9J
?
AE# +
+
L
?
"
4
G
?
"
H
A5#
"
+
3
?""
?"">
A:
# 6
+
!
+
3
A=
8
# "
8
AE + 8
M ?"?>C ?""R?"">#
A5 : D=J 0 # 9AR:D EDR:D " '
. + "" + + * / 3 # D=J # B952
+ L # ) 4
D D=5 0 # AD B9R=E ' 0 1
' "" "" + " 2 + 3 # D=5 # :9A2 +
? #
, + : D=5 0 # ==R=E
) 3 " 1 " 1 4 ' . + "" + +
* / 3 # D=5 # JAE2 G 7 8 > 8 U 8
8 H#
. D D=: #
3".+"3 !# 0 D=B2 * " ' ' EJ 59 5E#
A: > ?""
?""> + ! #
" + 3 8 " !
?
?""> ? ?""# AA + ?"">R" 9
9JE + ?"" D:A#
A= ? 4 M ! ?""> !
?""> ! & ?""# ) ?""> 0
5 A92 8 8
?""# ! ?""
9
M
!
&
?
"
#
"
?""
?"">
*
/
"
*
*
# ,
8
+
3
?
)
?""
?
)
?"">
"
#
,
9JJ
+
?""
A9
+
?"">R"
M
5678
"
9! :(
(
-
" "
(
"
9
:
678;
<<'
(
*
"
# "
"
M
*
AB
# "
8
AA " + 3
M ?"" ?""> 0
9JJ + ?"" D:A A9 +
?"">R" D:A2 1 ,
" 0 9 9JJ2
" ! ?""> 0 9
A9 + ?"">R" D:A2#
AB ,
M ?*((/>36 ># 0 D:B2 G( 8
H 3#,#1# 5EA 5=J =AD =DAC ,*.'"$3*( L# 0 D=A2 G? 8 W U* . H 3##/#!# =A: A =C +",>.3* &# 0 D=D2
/ K ' ' 5J EJ C ,?7"3)"3, 7# &# 0 DBJ2 G1 H#
" M / / ( I > 3 # , # 5:9 ::5C
'"/&'"6"3 0 DB=2 G( W U . B#
! 8 aH >#1#6#/ 59= 5EBC &7"'>(/ 0 DBB2 G( W
. H b S 5B:5 E= C 6.N" ,# 0 DD9 DE2 G+ .
1 ? M 7 > H / 3 9A :JC 6*3)*$ 6# 0 DDE2
G> 8 8 4
U* . H >#1#6#/ E :=C *3,* / &# ># 0 DD:2 G( W 8
" H 3#1#1#! :9 9E E:C *3</((" 7#C
>L)> 6# 0 DD52 G> I , 1 . H , 6 9: E: 55C
99
4
*
"
# "
?""
?"">
!
#
?
)>3+@ "P
AD*
/
*
/
*
/
BJ# +
4
"
*
*
/
B
# "
8
!
"
*
# ?
*
/
# "
4
8
*
"
!
"
*
B9#
"
8
?
"
0?""
?"">2
U 4 , H 3#1#1#! :9 A 9 C L*.<" "# 0 DD:2 G( H 3#1#1#! :9 EA 5AC #
) 3 "7("3)> ?# 0 DB92 G+
? I I H
?#)#(#3 D :A :BD#
AD )>3+@ "P )>3+@ "P 6# 0 DA52 G" *
/ M " H# " M "
? K ' ' E: # A A9#
BJ ,
* / "
4 * / #
+",>.3* &# 0 D=D2 / K ' ' 5J # 9 ED#
B ?
?"?>#
B9 ( "
* /
9E
?"?># ( ?"?>
8
# "
?
0"
?""2
4
# "
?""
?"">
BE#
6
0
DA
B52
*
"
!
#
(
?""
?"">
"
B:# "
"
9JJ
+
?""
# !
*
"
?
" #
BE 9J + ?"" AE + ?"">R" D:A#
B5 " 6 AJR95ER0?"?> ?"" " 2 ? 9 DAJ
"
? 0L#*#?#"# ( D5 9B DAJ # D C '#*#"# S
DB= # 5D5 5D=2
# "
? " # (
% DA:#
B: ! ,>??7"++/ / 9JJ + ?""
C
" #
" 4
" # + 1 " 6
4 +
* 0 9S 9JJ2# + 8
# ,>??7"++/ / > 0 DB92 G> 9JJH# " M
? )8 # ( 6 ? 8 " " 8 # ? + 8
4 # 6 W # ' # .
95
B=# (
+
3
4
0
?
2
#
"
#
(
"
8
# >
%
# >
+
# !
8
?
# "
?
# "4
"
8
BA#
3
>
+
3
# ,
+
3
?
)
?""
?"">
BB# >
?"?>
?
# >
>
?""
?"">
!
!
?
)
?""
?""># T
>
M
G"
&
H
?
!
!
>
# "
?
>
G"
H
>
!
!
# "
?
>
# "
>
# ,
G
3
H
B=. )>3+@ "P )>3+@ "P 6#
0 DA52 G" * / M
" H# " M " ? K ' ' E: #
AA B9 0 ? " " 2 # BA 0 ?"">2#
BA" 8
? # # ES 9JJ + ?""
A9 + ?"">R" D:A#
9:
?
)
?""
?"">
BD#
6
D:A
DA:
?
!
?
"
0
9JE
9J=
+
?""
DJ2
# ?
4
%
# ( ?
>
!
# >
?
!
!
# >
>
!
"
?
# " !
?
8 ?
8
# "
C
8
?
# "
# "
4
?
4
D
#
>
)
?
"
# !
)
?
# "
8
?
"
?""
4
# (
55 # 5#
BD" 8 ?"">
# ! ?""
?""> 4 ? # ! !
?
8 # : AA + ?"">R" #
DJ > AA BJ +
?"">R" AB2 2 + ?"?>#
.
! / ? " " >
! & #
9=
+
?""
!
>
?
0!>?2
# +
?
"
4
# !
)
?
*
#
"
+
3
?""
8
)
?
4
0
9 +
?""2# !
%
4
%
%
# "
)
?
D9# "
)
?
"
"
# ,
# !
)
?
%
4
# "
8
D9 " G) ? H # ,
#
> + L :
DB9 0 :RB * # DB9 # 5JD2#
" ) ? 4 DB= > c
" ( ' 6
DD9 . " ) 0.")2 #
G( ' ? V U ? " 8 ) 9B 9D DB:
U W 8 H 0 # ?*) 0B:2 E J 5 DB:2 B> >
c " A 9B DB= ( 4 ( 7
9A
# (
# 1
# ,
#
"
)
?
8
# !
?""
?"?>
"
# T
?
M
# !
+
?""
DE
# .
4
?
)
?
0
:
+
?""2
4
0
9J
+
?""2# (
)
?
# 6
)
?
4
D5
DE(
+ L E DAE 0 EA EBRAE # DAE #
=JD2# " ;;/< &>++
# > & > ? 0&>++2
& EJ D5A '#*#"# S 95 9B D=5 # B9
'#*#"# S EA 9 D=5 # DJD
'#*#"# S :E 9 D=D#
D5 6 D:B ? 4
# , =:
D:B EJ: D=:
55] E:] 4 " . # , # 3 )>3L*(/
? ?"" ! " "
9B
"
# (
# 1
84
)
?
# (
D=J# ?
# !
%
+
D:#
)
5
D=9
?
)
0
?
D=>
!
"
DA2
+
3
DB
D: G?* ,T-." ?", V 4 W 8 8 8 ? ?#"#" 0 2H
0 D=9 2 3#)#? 5E # EB ED#
D= G)T)*3> 6.) ? U ? 8
4 W 8 H 0 D=9 2 > " 8 ; # AD= BDB# " ?
#
" D=9
5J] # (
" # , 4
D= % # + 8
# "
#
DA( > ! " 95
D= # > ?
#
DB( > c ? 9=
D=J + ?""# /
? #
(
" M
2 " 8 # (
%
# "
# ? , #
7>((,+"/ ? ?""
9D
)
?
# "
"
B
E
DD%
0
9
5
A +
?""2# +
+
EJ]#
"
EJ]
E:]
+
# (
)
?
8
4
4
#
(
# (
# "
?
)
?
# (
?
B
9
D=
9D
EJ
5
5
%
# ,
8
# (
?
+
B
+
?
%
%
+
# (
E
D=:#
# 1 4
? #
2 "
4
8 ? >
" ) 0?*)"?* ?#>#"#)2# " ?
0?*)"?* 2 ? =R9 D= 559 55=#
" J 9 D=J
+ # 0 6
? J 9 D=J ' ?"" D=J 5 # D 9E2# +
8 4 #
DD " ?
?
) ? # >
EJ
"
G
H
# ,
8
4
#
(
)
?
# ,
JJ
# >
4
# "
M
2
)
?
C 2
?
G
H 0
A: +
?""2
J2
"
J9+
3
#
!
!
"
JE4
# T
)
?
)
?
JJ" &>++
*?6"#
J 7 G H M
0 EE B +
?""2C 0 9 :5 + ?""2C
0 :A +
?""2C
0 9 :A + ?""2C
0 9 =E + ?""2C
0 9 J + ?""2#
, , # !("<"
D=
+
? G
? H# 6
# G?
H ' ?"" D=9 # 9E#
J9 " 0 BJ + ?""2 0 D:
+ ?""2#
JE 95 D=:# " 8
<>(, 9 D=: 0 # G3 ?
U> ? ?#"#"# ? 4M /#
1 C //# 3 ? 8 8
8 C ///# 3 ! " 8 H 3#+#6#"# 0 D=:2 # :=A
E
9J +
?""# (
4
# !
!>?M
*
#
"
"
;/;
# "
!
"
8
# "
# (
!>?
!
!
"
8
#
!
"
#
$
#
%
&
!
J5 J: J=!
>
?
0!>?2
5
D=9# >
J5 ( 4
# " "
#
J: ( "
#
> > & ' %
4
"
# , " "
+ #
( 1
# "
# "
4 8 1
# ;;; 0 D=92 G(
! > ? H 3#)#? :9 595#
J=, ) ?
E9
D:A
JA"
+
3
JB
# "
"
!>? 0
5J2# 6
JD4
J# "
# "
?
# ,
8
)
?
JA + 84 ?"?>
# ? G
; 8 !>?#
(>!/" !#*# 0 D=E2 ( ? " ' # ' # D= DA#
JB, "
) ? 95B
+ ?"" 0
EB 5A2# "
!>?# " 0
E EB2 0 ED2
0 5J2 !>?#
JD" % D=:# >
8 ! > ? # "
"
+ 3 0 55
5:2 #
"
# * "
#
!
# "
&>++ ? #
)T&3"+ L# 0 D=52 G! 8 V U 8 H
3#)#? AJ 9A 9A9#
J 6
?
EE
#
"
# "
# !
9
# ,
8
# !
0
5J
+
?""2#
T
4
0
E
5J
+
?""2#
!
+
"
8
+
3
0
5E
+
?""2# "
,
E
D:B 4
!
>
?
E
# 6
9
5E
+
?""
?
%
+
3
!>?
# "
" ?
8
? #
$ 8
% 0
2#
9" + #
E( ? ,
M 2 C 2
+ C 2
C 2 C 2
E5
?
# ,
!>?
?
C
8
8
5
# 6
?
,
!
)> ,7*(+
:D=J# 1
!>?M
=
#
(
!>?
!>?# 3
!>?# (
4
8
!
?
# 7
<"3&",
G
H
A# "
4
"
5, )>$*.; G + 8 ? V
? 8# / UV 8 \ H
C %
? # )>$*.; L# 0 D=92
G(U8 ! > ? H 3#)#? 5E A D " # D 9#
:)> ,7*(+ 8 # " ! )> ,7*(+
8
# ( D=B 8
G> DBJH#
=" D=J
!>?
# )>$*.; L# 0 D=92 G(U8 ###H ! " # J#
" % ? "
# 1 # "
) ?
! > ? # 6>.6" '# 0 D=92 G(U 8
?#"#"#H 3#)#? 5A DD 9J:#
6 ? !>?
4 # G)T)*3> 6.)
? KH 0 D=9 2 D= # ADB#
A <"3&", L# 0 D=:2 G( H
E:
B
4
D# 6
8
D=9
# ?
9J
#
?
3
9:
9
5
5J
+
?""
1
*
&
>
01"*&>2
99# "
!
&
M
Y
Y
Y
Y
8
9E
4
95B(
# " &>++
;;/< > &>++# +
G H
# '*$"3 )# 0 D=J2 G( 4
?#"#"# &#>#+#+#H 3#)#? 9= 9EA 95B#
D1
# " 4
# > 4
4 #
)T&3"+ L# 0 D=52 G! 8 ###H ' ' JD # 9AB #
9J 3 D 95R D=9 5 D=9
D=9 0 L#*#?#"# 9J D=9 # DEE D5: D=: DBD
3#)#? 5E D=9 # 5J 5B2# + 8
8 4 // +
#
9 3 9:R D=9 ? # L#*#?#"# (
D=9 # DD DDE#
99 , 1"*&>
<"3&", L#3# 0 D=:2 G( ###H
' ' A # B DA '"3&"3 ?# 0 D=:2 G( 1#"#*#&#># U" H 3#)#? A= 9B EB#
9E"
# 6 4
#
95 )T&3"+ L# 0 D=52 G! 8 ###H ' ' JD 9BJ