5(&200(1'(' )25 )8//7(;7 38%/,&$7,21  7KRPSVRQHWDOY:LOOLDPVRQ 1R  3XUVXDQW WR 6L[WK &LUFXLW 5XOH 

&RXQW\71HWDO (/(&7521,& &,7$7,21  )(' $SS 3 WK &LU )LOH 1DPH DS

SDUWLFLSDWLQJ LQ KLJK VFKRRO VSRUWV GXH WR VFKRROj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s5'HFHDVHG 2'(66$ / !  7+203621,QGLYLGXDOO\DQG  DV1H[W)ULHQGRI&+$5/(6  + 7+203621 s5  3ODLQWLIIV$SSHOODQWV    Y   :,//,$0621 &2817<  7(11(66(( .(11(7+ *  *22',1*,QGLYLGXDOO\DQGLQ  KLVRIILFLDOFDSDFLW\DV   'HSXW\6KHULIIRI:LOOLDPVRQ  &RXQW\7HQQHVVHH  'HIHQGDQWV$SSHOOHHV   1 $SSHDOIURPWKH8QLWHG6WDWHV'LVWULFW&RXUW IRUWKH0LGGOH'LVWULFWRI7HQQHVVHHDW1DVKYLOOH 1R n7RGGs&DPSEHOO'LVWULFWsXGJH $UJXHG 0DUFK

  7KRPSVRQHWDOY:LOOLDPVRQ 1R  1R  7KRPSVRQHWDOY:LOOLDPVRQ  &RXQW\71HWDO &RXQW\71HWDO

'HFLGHGDQG)LOHG sXO\ ZDV WKDW VXFK GHQLDO ZDV EHFDXVH RI KLV GLVDELOLW\  6HH %RQGV)GDW ZKHQUHYLHZLQJVXPPDU\MXGJPHQW %HIRUH 6,/(5DQG*,/0$1&LUFXLWsXGJHV FRXUWPD\RQO\FRQVLGHUSOHDGLQJVHYLGHQFHDQGDIILGDYLWV 2j0$//(<'LVWULFWsXGJH VXEPLWWHG SULRU WR SODLQWLIIjV PRWLRQ WR DOWHU RU DPHQG MXGJPHQW 2JOHWUHHY0F1DPDUD )G   WK&LU BBBBBBBBBBBBBBBBB   IDFWVQRWDOOHJHGLQDPHQGHGFRPSODLQWXSRQZKLFK VXPPDU\ MXGJPHQW JUDQWHG DUH QRW SURSHUO\ EHIRUH FRXUW  &2816(/ 7KHUHFRUGLQGLFDWHVWKDWZKHQWKH7KRPSVRQVFDOOHG  WKH\UHTXHVWHGDQGUHFHLYHGSROLFHDVVLVWDQFH$OWKRXJKWKH\ $5*8('   sHIIHU\ 6 )UHQVOH\ 1DVKYLOOH 7HQQHVVHH IRU ZDQWHGWKHLUVRQWDNHQWRDPHGLFDOIDFLOLW\LWZRXOGKDYHVWLOO $SSHOODQWV/LVD&DUVRQ%8(5*(5026(/(<&$5621 EHHQQHFHVVDU\IRU*RRGLQJWRGLVDUPWKHGHFHGHQWEHIRUHKH %<5')UDQNOLQ7HQQHVVHHIRU$SSHOOHHV21%5,() FRXOGEHWUDQVSRUWHGDQ\ZKHUH*RRGLQJjVIDLOXUHWRGLVDUP sHIIHU\6)UHQVOH\&KDUOHV55D\1DVKYLOOH7HQQHVVHHIRU RUWDNHWKHGHFHGHQWXQGHUFRQWUROZDVQRWEHFDXVHKHZDV $SSHOODQWV/LVD&DUVRQ%8(5*(5026(/(<&$5621 LQDGHTXDWHO\ WUDLQHG WR GHDO ZLWK GLVDEOHG LQGLYLGXDOV EXW %<5')UDQNOLQ7HQQHVVHHIRU$SSHOOHHV EHFDXVHWKHGHFHGHQWWKUHDWHQHGKLPZLWKDGHDGO\ZHDSRQ EHIRUHKHFRXOGVXEGXHKLP7KXVLIWKHGHFHGHQWZDVGHQLHG BBBBBBBBBBBBBBBBB DFFHVV WR PHGLFDO VHUYLFHV LW ZDV EHFDXVH RI KLV YLROHQW 23,1,21 WKUHDWHQLQJEHKDYLRUQRWEHFDXVHKHZDVPHQWDOO\GLVDEOHG BBBBBBBBBBBBBBBBB &I6DQGLVRQY0LFKLJDQ+LJK6FKRRO$WKOHWLF$VVjQ,QF  )G  WK &LU    SODLQWLIIV SUHYHQWHG IURP 6,/(5&LUFXLWsXGJH3ODLQWLIIV&KDUOHV7KRPSVRQ6U LQGLYLGXDOO\DQGDVWKHDGPLQLVWUDWRURIWKHHVWDWHRIKLVVRQ &KDUOHV 7KRPSVRQ sU DQG KLV ZLIH 2GHVVD 7KRPSVRQ  7KH 7KRPSVRQVj PDLQ DUJXPHQW FHQWHUV RQ WKH IDFW WKDW DW WKH WLPH DSSHDOWKHGLVWULFWFRXUW VJUDQWRIVXPPDU\MXGJPHQWLQIDYRU RI WKHLU VRQjV GHDWK WKH :LOOLDPVRQ &RXQW\ 6KHULII GLG QRW KDYH D IRUPDO

RI GHIHQGDQWV :LOOLDPVRQ &RXQW\ 7HQQHVVHH DQG SROLF\ RQ KRZ WR GHDO ZLWK PHQWDOO\ GLVDEOHG LQGLYLGXDOV 7KH

:LOOLDPVRQ&RXQW\'HSXW\6KHULII.HQQHWK**RRGLQJLQ 7KRPSVRQV VXEPLW WKDW *RRGLQJ ZDV LQDGHTXDWHO\ WUDLQHG RQ KRZ WR GHDO

WKLV VXLW DOOHJLQJ WKDW WKH GHIHQGDQWV GLVFULPLQDWHG DJDLQVW ZLWK PHQWDOO\ GLVDEOHG LQGLYLGXDOV ZKLFK SUHFOXGHG WKH GHFHGHQW IURP

WKHLUPHQWDOO\GLVDEOHGVRQE\GHQ\LQJKLPDFFHVVWRPHGLFDO EHLQJ KDQGOHG DQG WUDQVSRUWHG WR D KHDOWK FDUH IDFLOLW\ LQ D VDIH DQG DSSURSULDWH PDQQHU FRQVLVWHQW ZLWK KLV GLVDELOLW\ VHUYLFHVLQYLRODWLRQRIWKH$PHULFDQV:LWK'LVDELOLWLHV$FW :LOOLDPVRQ &RXQW\ DFNQRZOHGJHV WKDW LW GRHV QRW KDYH D IRUPDO

RI    86& †  HW VHT m$'$l  DQG WKH SROLF\ RQ GHDOLQJ ZLWK GLVDEOHG LQGLYLGXDOV EHFDXVH HDFK LQGLYLGXDO DQG

5HKDELOLWDWLRQ $FW RI     86&  HW VHT HDFK GLVDELOLW\ LV GLIIHUHQW 7KHUHIRUH HDFK VLWXDWLRQ LQYROYLQJ D GLVDEOHG

m5HKDELOLWDWLRQ $FWl   )RU WKH UHDVRQV VWDWHG KHUHLQ ZH LQGLYLGXDO PXVW EH DVVHVVHG E\ LWV RIILFHUV RQ D FDVHE\FDVH EDVLV $OVR

$)),50 HYLGHQFH ZDV RIIHUHG DW WULDO WKDW DOO RIILFHUV UHFHLYH WUDLQLQJ LQ UHFRJQL]LQJ DQG KDQGOLQJ GLVDEOHG LQGLYLGXDOV DW WKH /DZ (QIRUFHPHQW 7UDLQLQJ $FDGHP\ ,W ZDV IXUWKHU VKRZQ WKDW *RRGLQJ SDUWLFLSDWHG LQ D )LHOG 7UDLQLQJ 2IILFHU 3URJUDP ZKHUH KH ZDV WHDPHG XS ZLWK DQ H[SHULHQFHG RIILFHU LQ WKH ILHOG DQG DQVZHUHG FDOOV LQYROYLQJ GLVDEOHG LQGLYLGXDOV *RRGLQJ KDG DOVR EHHQ LQVWUXFWHG RQ WKH :LOOLDPVRQ &RXQW\jV GHDGO\ IRUFH SROLF\ ZKLFK DOORZV DQ RIILFHU WR XVH GHDGO\ IRUFH

7KH +RQRUDEOH .DWKOHHQ 0 2j0DOOH\ 8QLWHG 6WDWHV 'LVWULFW sXGJH LI KH EHOLHYHV KLV RU DQRWKHU LQGLYLGXDOjV OLIH LV LQ GDQJHU IRU WKH 1RUWKHUQ 'LVWULFW RI 2KLR VLWWLQJ E\ GHVLJQDWLRQ  7KRPSVRQHWDOY:LOOLDPVRQ 1R  1R  7KRPSVRQHWDOY:LOOLDPVRQ  &RXQW\71HWDO &RXQW\71HWDO

WKH SDUWLFLSDWLRQ LQ SURJUDPV RU DFWLYLWLHV SURYLGHG E\ D ,%$&.*5281' SXEOLFHQWLW\l86&†   7KLVFDVHVWHPVIURPWKHGHDWKRI&KDUOHV7KRPSVRQsU +HUHWKH7KRPSVRQVVXEPLWWKDWWKHGLVWULFWFRXUWHUUHGLQ ZKRZDVVKRWDQGNLOOHGE\*RRGLQJGXULQJDFRQIURQWDWLRQ JUDQWLQJVXPPDU\MXGJPHQWLQIDYRURIGHIHQGDQWVEHFDXVH LQZKLFKWKHGHFHGHQWWKUHDWHQHG*RRGLQJZLWKDPDFKHWH,Q WKH GHFHGHQW ZDV D mTXDOLILHG LQGLYLGXDO ZLWK D GLVDELOLW\l  WKHGHFHGHQWjVEURWKHU5RELQ7KRPSVRQFDOOHG  ZKRZDVGHQLHGHPHUJHQF\PHGLFDOVHUYLFHVmEHFDXVHRIKLV UHTXHVWLQJ SROLFH DVVLVWDQFH EHFDXVH KLV EURWKHU ZKR ZDV GLVDELOLW\l+RZHYHUZKHQGHIHQGDQWVPRYHGIRUVXPPDU\ mNLQGDPHQWDOO\KDQGLFDSSHGlKDGmMXVWIOLSSHGKLVZLJl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jKRPH0UV7KRPSVRQ SXEOLFPHGLFDOVHUYLFHVEHFDXVHRIKLVGLVDELOLW\%HFDXVH WROG *RRGLQJ WKDW WKH GHFHGHQW ZDV mPHQWDOl DQG KDG WKH WKH\QHJOHFWHGWRHVWDEOLVKWKHH[LVWHQFHRIVHYHUDOHVVHQWLDO mPLQGRIDFKLOGl$FFRUGLQJWRWKH7KRPSVRQVWKH\GLGQRW HOHPHQWVWRWKHLUFODLPWKDWWKH\ZRXOGKDYHKDGWKHEXUGHQ ZLVKIRU*RRGLQJWRDUUHVWWKHLUVRQEXWRQO\ZDQWHGKLPWR RISURYLQJDWWULDOWKHGLVWULFWFRXUWGLVPLVVHG7KRPSVRQVj EH WUDQVSRUWHG WR D KRVSLWDO VR KH FRXOG UHFHLYH PHGLFDO $'$DQG5HKDELOLWDWLRQ$FWFODLP6HH&HORWH[86DW DWWHQWLRQ7KHRIILFHUVZHUHXQDEOHWRORFDWHWKHGHFHGHQWDQG 2QDSSHDOWKH7KRPSVRQVQRZRIIHUSURRIWKDWWKHLU OHIWDIWHUWHOOLQJWKH7KRPSVRQVWKH\ZRXOGUHWXUQLIQHHGHG VRQZDVGLVDEOHGZLWKLQWKHPHDQLQJRIWKH$'$DQGWKDWKH ZDV DQ RWKHUZLVH TXDOLILHG GLVDEOHG LQGLYLGXDO ZKR ZDV 6KRUWO\WKHUHDIWHU5RELQ7KRPSVRQFDOOHG DJDLQDQG GHQLHG PHGLFDO VHUYLFHV EHFDXVH RI KLV GLVDELOLW\ LQIRUPHGWKHGLVSDWFKHUWKDWKLVEURWKHUKDGUHWXUQHGWRWKHLU 1HYHUWKHOHVVEHFDXVHWKHGHIHQGDQWVGLGQRWGLVSXWHWKHIDFW KRXVHDQGZDVDUPHGZLWKWZRPDFKHWHV0UV7KRPSVRQ WKDWWKHGHFHGHQWZDVGLVDEOHGZHZLOODVVXPHIRUSXUSRVHV DOVRWROGWKHGLVSDWFKHUWKH\QHHGHGLPPHGLDWHDVVLVWDQFHDQG RIWKLVDSSHDOWKDWKHZDVGLVDEOHG WKDWVKHZRXOGEHZLOOLQJWRVLJQDQDUUHVWZDUUDQW*RRGLQJ UHWXUQHGWRWKH7KRPSVRQVjUHVLGHQFHDQGNQRZLQJWKDWWKH 7KH 7KRPSVRQVj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

7KH7KRPSVRQVVXHGGHIHQGDQWVDOOHJLQJWKDW   *RRGLQJ WKDWWKHUHLVQRJHQXLQHLVVXHDVWRDQ\PDWHULDOIDFWDQGWKDW XQUHDVRQDEO\ DQG XQQHFHVVDULO\ XVHG GHDGO\ IRUFH DJDLQVW WKHPRYLQJSDUW\LVHQWLWOHGWRDMXGJPHQWDVDPDWWHURIODZ GHFHGHQWSXUVXDQWWR86&†    GHIHQGDQWVGHQLHG )HG 5 &LY 3  F   7KH HYLGHQFH VXEPLWWHG PXVW EH WKHLUVRQSXEOLFHPHUJHQF\PHGLFDOVHUYLFHVSXUVXDQWWRWKH YLHZHGLQDOLJKWPRVWIDYRUDEOHWRWKHQRQPRYLQJSDUW\VHH $'$ DQG 5HKDELOLWDWLRQ $FW    *RRGLQJ FDXVHG WKH %RQGVY&R[)G  WK&LU  DQGWKHSDUW\ ZURQJIXOGHDWKRIWKHLUVRQSXUVXDQWWR7HQQHVVHHjVZURQJIXO VHHNLQJ VXPPDU\ MXGJPHQW LV UHVSRQVLEOH IRU LGHQWLI\LQJ GHDWK VWDWXWH 7&$ †  HW VHT  DQG   *RRGLQJ ZKLFKSRUWLRQRIWKHUHFRUGmGHPRQVWUDWHVWKHDEVHQFHRID FRPPLWWHGYDULRXVFRPPRQODZRIIHQVHVDJDLQVWWKHLUVRQ JHQXLQHLVVXHRIPDWHULDOIDFWl&HORWH[&RUSY&DWUHWW 86    2QGHIHQGDQWVjPRWLRQIRUVXPPDU\MXGJPHQWWKHGLVWULFW FRXUWIRXQGWKDWWKH7KRPSVRQVKDGIDLOHGWRSURGXFH DQ\ ,,,',6&866,21 PHGLFDOHYLGHQFHWKDWWKHLUVRQZDVDmTXDOLILHGLQGLYLGXDO ZLWK D GLVDELOLW\l XQGHU WKH $'$ RU 5HKDELOLWDWLRQ $FW 8QGHUWKH$'$1RTXDOLILHGLQGLYLGXDOZLWKDGLVDELOLW\ )XUWKHUPRUHLWIRXQGWKDWWKH7KRPSVRQVIDLOHGWRSURGXFH VKDOO E\ UHDVRQ RI VXFK GLVDELOLW\ EH H[FOXGHG IURP DQ\HYLGHQFHWKDWWKHGHFHGHQWZDVGHQLHGDQ\SXEOLFVHUYLFHV SDUWLFLSDWLRQ LQ RU EH GHQLHG WKH EHQHILWV RI WKH VHUYLFHV EHFDXVH RI KLV GLVDELOLW\  6LQFH WKHUH ZDV QR FDXVDO SURJUDPVRUDFWLYLWLHVRIDSXEOLFHQWLW\RUEHVXEMHFWHGWR FRQQHFWLRQEHWZHHQWKHGHFHGHQWjVGLVDELOLW\DQGWKHGHQLDORI GLVFULPLQDWLRQ E\ DQ\ VXFK HQWLW\   86& †  PHGLFDOVHUYLFHVWKHGLVWULFWFRXUWJUDQWHGVXPPDU\MXGJPHQW /LNHZLVHWKH5HKDELOLWDWLRQ$FWSURYLGHVWKDW1RRWKHUZLVH LQ IDYRU RI GHIHQGDQWV DV WR WKH 7KRPSVRQVj $'$ DQG TXDOLILHGLQGLYLGXDOZLWKDGLVDELOLW\VKDOOVROHO\E\UHDVRQ 5HKDELOLWDWLRQ $FW FODLP  $ MXU\ WULDO ZDV KHOG RQ WKH RIKHURUKLVGLVDELOLW\EHH[FOXGHGIURPWKHSDUWLFLSDWLRQLQ UHPDLQLQJ FODLPV DQG D YHUGLFW ZDV UHWXUQHG LQ IDYRU RI EHGHQLHGWKHEHQHILWVRIRUEHVXEMHFWHGWRGLVFULPLQDWLRQ GHIHQGDQWV7KH7KRPSVRQVPRYHGIRUDQHZWULDOZKLFK XQGHU DQ\ SURJUDP RU DFWLYLW\ UHFHLYLQJ )HGHUDO ILQDQFLDO ZDVGHQLHG7KH7KRPSVRQVILOHGWKLVDSSHDOZKLFKRQO\ DVVLVWDQFH 86&†  D  FKDOOHQJHVWKHGLVWULFWFRXUWjVJUDQWRIVXPPDU\MXGJPHQWLQ IDYRU RI GHIHQGDQWV RQ WKHLU $'$ DQG 5HKDELOLWDWLRQ $FW $QLQGLYLGXDOLVGLVDEOHGIRUWKHSXUSRVHVRIWKH$'$LIWKH FODLP SHUVRQKDVmDSK\VLFDORUPHQWDOLPSDLUPHQWWKDWVXEVWDQWLDOO\ OLPLWV RQH RU PRUH RI WKH PDMRU OLIH DFWLYLWLHV RI VXFK ,,67$1'$5'2)5(9,(: LQGLYLGXDO  >KDV@ D UHFRUG RI VXFK DQ LPSDLUPHQW  RU >LV@ UHJDUGHG DV KDYLQJ VXFK DQ LPSDLUPHQW   86& $QRUGHUJUDQWLQJVXPPDU\MXGJPHQWLVUHYLHZHGGHQRYR †   $  &   7R EH D mTXDOLILHG LQGLYLGXDO ZLWK D WKHUHIRUHZHPXVWDSSO\WKHVDPHWHVWDVWKHGLVWULFWFRXUW GLVDELOLW\l WKH SHUVRQ PXVW mZLWK RU ZLWKRXW UHDVRQDEOH :LOWRQ&RUSY$VKODQG&DVWLQJV&RUS)G PRGLILFDWLRQV WR UXOHV SROLFLHV RU SUDFWLFHV  PHHW WKH WK &LU    6XPPDU\ MXGJPHQW LV SURSHU ZKHQ WKH HVVHQWLDOHOLJLELOLW\UHTXLUHPHQWVIRUWKHUHFHLSWRIVHUYLFHVRU SOHDGLQJV GHSRVLWLRQV DQVZHUV WR LQWHUURJDWRULHV DQG DGPLVVLRQVRQILOHWRJHWKHUZLWKWKHDIILGDYLWVLIDQ\VKRZ  %HFDXVH WKH $'$ VHWV IRUWK WKH VDPH UHPHGLHV SURFHGXUHV DQG ULJKWV DV WKH 5HKDELOLWDWLRQ $FW VHH  86& †  FODLPV EURXJKW  7KHVH FODLPV ZHUH IRU DVVDXOW DQG EDWWHU\ RXWUDJHRXV FRQGXFW DQG XQGHU ERWK VWDWXWHV PD\ EH DQDO\]HG WRJHWKHU 0DGGR[ Y 8QLYHUVLW\ RI QHJOLJHQFH 7HQQ  )G   Q WK &LU