:LWKUHVSHFWWRWKHFODLPIRUEDFNZDJHVDQGVHSDUDWLRQSD\LWLVQRZZHOOVHWWOHGWKDW
WKHDZDUGRIEDFNZDJHVDQGVHSDUDWLRQSD\LQOLHXRIUHLQVWDWHPHQWDUHUHOLHIVWKDWDUHDZDUGHG
WRDQHPSOR\HHZKRLVXQMXVWO\GLVPLVVHG,QWKHLQVWDQWFDVHSHWLWLRQHUZDVVHSDUDWHGIURP
KLV HPSOR\PHQW GXH WR WKH WHUPLQDWLRQ RI DQ LPSOLHGO\ UHQHZHG FRQWUDFW ZLWK UHVSRQGHQW
>@
FRPSDQ\+HQFHWKHUHLVQRLOOHJDORUXQMXVWGLVPLVVDO
&OHDUO\ DIWHU WKH WHUPLQDWLRQ RI WKH UHQHZHG FRQWUDFW ZLWK WKH SHWLWLRQHU UHVSRQGHQW FDQQRW
IRUFHWKHSHWLWLRQHUWRUHHPSOR\KLPDVDPDWWHURIULJKW7KHHPSOR\PHQWHQGVDWWKHSUHFLVH
WLPHWKHFRQWUDFWHQGV+HQFHWKHUHZDVQRLOOHJDORUXQMXVWGLVPLVVDORUHYHQDFRQVWUXFWLYH
GLVPLVVDO
1RQHWKHOHVV DOWKRXJK UHVSRQGHQW
V HQWLWOHPHQW WR RSWLRQDO UHWLUHPHQW SD\ LV ZDQWLQJ DQG
GHVSLWHSHWLWLRQHU
VQRQREOLJDWLRQWRPDQGDWRULO\UHKLUHKLPWKHJUDQWRIILQDQFLDODVVLVWDQFHLV
LQRUGHUDVDQHTXLWDEOHFRQFHVVLRQXQGHUWKHFLUFXPVWDQFHVRIWKHFDVH
>@
,QWKHDIRUHFLWHGFDVHRI(DVWHUQ
WKLV&RXUWDIILUPHGWKH&$
VJUDQWRIILQDQFLDODVVLVWDQFH
WRWKHUHVSRQGHQWWKHUHLQ,QWKDWFDVHZHVDLGWKDW
%XWZHPXVWVWUHVVWKDWWKLV&RXUWGLGDOORZLQVHYHUDOLQVWDQFHVWKHJUDQWRIILQDQFLDO
DVVLVWDQFH,QWKHZRUGVRI-XVWLFH6DELQRGH/HRQ-UQRZGHFHDVHGILQDQFLDODVVLVWDQFHPD\
EH DOORZHG DV D PHDVXUH RI VRFLDO MXVWLFH DQG H[FHSWLRQDO FLUFXPVWDQFHV DQG DV DQ HTXLWDEOH
FRQFHVVLRQ7KHLQVWDQWFDVHHTXDOO\FDOOVIRUEDODQFLQJWKHLQWHUHVWVRIWKHHPSOR\HUZLWKWKRVH
RIWKHZRUNHULIRQO\WRDSSUR[LPDWHZKDW-XVWLFH/DXUHOFDOOVMXVWLFHLQLWVVHFXODUVHQVH
,QWKLVLQVWDQFHRXUDWWHQWLRQKDVEHHQFDOOHGWRWKHIROORZLQJFLUFXPVWDQFHVWKDWSULYDWH
UHVSRQGHQW MRLQHG WKH FRPSDQ\ ZKHQ KH ZDV D \RXQJ PDQ RI \HDUV DQG VWD\HG RQ XQWLO KH
ZDV\HDUVROGWKDWKHKDGJLYHQWRWKHFRPSDQ\WKHEHVW\HDUVRIKLV\RXWKZRUNLQJRQERDUG
VKLSIRUDOPRVW\HDUVWKDWLQWKRVH\HDUVWKHUHZDVQRWDVLQJOHUHSRUWRIKLPWUDQVJUHVVLQJ
DQ\ RI WKH FRPSDQ\ UXOHV DQG UHJXODWLRQV WKDW KH DSSOLHG IRU RSWLRQDO UHWLUHPHQW XQGHU WKH
FRPSDQ\VQRQFRQWULEXWRU\SODQZKHQKLVGDXJKWHUGLHGDQGIRUKLVRZQKHDOWKUHDVRQVDQGWKDW
LW ZRXOG DSSHDU WKDW KH KDG VHUYHG WKH FRPSDQ\ ZHOO VLQFH HYHQ WKH FRPSDQ\ VDLG WKDW WKH
UHDVRQLWUHIXVHGKLVDSSOLFDWLRQIRURSWLRQDOUHWLUHPHQWZDVWKDWLWVWLOOQHHGHGKLVVHUYLFHVWKDW
KHGHQLHVUHFHLYLQJWKHWHOHJUDPDVNLQJKLPWRUHSRUWEDFNWRZRUNEXWWKDWFRQVLGHULQJKLVDJH
DQGKHDOWKKHSUHIHUUHGWRVWD\KRPHUDWKHUWKDQULVNIXUWKHUZRUNLQJLQDVKLSDWVHD
,Q RXU YLHZ ZLWK WKHVH VSHFLDO FLUFXPVWDQFHV ZH FDQ FDOO XSRQ WKH VDPH VRFLDO DQG
FRPSDVVLRQDWHMXVWLFHFLWHGLQVHYHUDOFDVHVDOORZLQJILQDQFLDODVVLVWDQFH7KHVHFLUFXPVWDQFHV
LQGXELWDEO\ PHULW HTXLWDEOH FRQFHVVLRQV YLD WKH SULQFLSOH RI FRPSDVVLRQDWH MXVWLFH IRU WKH
>@
ZRUNLQJFODVV[[[
,QWKHSUHVHQWFDVHUHVSRQGHQWKDGEHHQHPSOR\HGZLWKWKHSHWLWLRQHUIRUDOPRVWWZHOYH
Select target paragraph3
Connect to a paragraph
Connect to an entity
Disable highlights
Add to table of contents