~k
*
f h. :”r-A” I
4..1..&”’ If .It ‘fPtJ &.fll1f & Tl1lLtJ
t.Yo /ratA “,;JtT ,;JItffJ
FEDRAL NEGARIT GAZETA OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
iJ9D””;;: ~OD:” ~…c c9i
“”lh “nilth9″1.
II”” Ii!U§ 8’h Year No. 37
ADDIS ABABA-19’h July. 2002
Oh. :”r- A”I 4..1..&”’ If .It ‘fPtJ &.fll1f &
Tl1lLtJ
fihll11 “‘W,”,r-T 9′”tJC 0.:” mfl~~:” fWtI}
D?l&1iIiJ.
fO?tll:”C’T 9′”tJC 0.:” 1.’)11ck1’C §’t/Itif:HI ~’9′”
fO?tll:”C’T 9′”tJC 0.:” f”ll..,l1C 1.’)11.,~ liif.tifHi CONTENTS
Council of Ministers Regulations No. 78/2002
Council of Ministers Income Tax
Regulations page 1911
fO?tll:”C’T 9′”tJC 0.:” 1.’)11 ck1’C §’t/Itif1!!
f”ll ..,lIC lIiO?lIh4.A
OWtI}lD-
“cP~ nolP!.:” fWtI} 1.’)11
fO?t II :”C’T 9′”tJC 0.:” f h.:”r- A”I 4..1..&”’
If .It’fPtJ&.
fll1f &TlIi.tJ “lI4.~O? “..,,:,.’) FAtI}’)li .,…,flC i
ow{t’)
OWtI}lD- “cP~ ck1’C §/Itifft (,,’)1..,.?f?fi)
“‘)+~ ?; “Ii
n.,1l “”OC “cP~ ck1’C Ifitl/Itif:l!! “‘)+~ lifI:~ O.,.{tmlD-
FAtI}’) nolP!.:” ~IJ,) 1.’)11 “lD-1′:I;A::
tJlj:Ali
m~””
li’ ,,~C C”lI
~IJ 1.’)11 “fO?tll:”C’T 9′”tJC 0.:” f”ll..,lIC 1.’)11ck1’C
fft/Itif1!!” .,.1Ii” lLm+lI ~T”A:I
fl’ :”C~III
li’ OH.IJ1.,)lIlD-lI1′!
u) “”cP~” o?i:”
f”ll..,lIC
“cP~ ck1’C Ifitl/
Itif:l!! ~lD-!
i) “f..,lIC fliFAtI}’)” o?i:” “,)1.””‘fll1~1:
f4..1..&.A “.,ClD-lI1′ .,Il fliFAtI}’)CPIi
no/o.:,. “Ii O”‘i1~ f””&1: tJlj:joT f.,.**oo-
~C’)65J.lj: ~/0.-H5 “‘).ltrr9′” fftJAI- f..,l1C
(tllltll “,”,,,:,. IiTlD-!
fl’ OH.IJ 1.’)11 lD-lI1′ II- :J>,,:”1i dt!.1oTO”cP~
f.,.{t tl}TlD-‘) :”C.,.9′” ~~., 1-::
n”‘,,’f’~
UnitPrice 600 COUNCIL OF MINISTERS REGULATIONS NO. 78/2002
REGULA nONS ISSUED PURSUANT TOTHE INCOME TAX PROCLAMA nON
These Regulations are issued by the Council of Minis-
ters pursuant to Article 5 of the Definitins of Powers and
Duties of the Executive Organs of the Federal Democratic
Republic of Ethiopia Proclamation No. 4/1995 (as amen-
ded)and Article 117 of the Income Tax Proclamation No. 286/
2002.
PART 1General
1. Short Title
These Regulations may be cited as the’ ‘Council of
Ministers Income Tax Regulations No. 78/2002.
2. Definitions
1) In these Regulations: (a) “Proclamation” means the Income Tax
Proclamation No. 286/2002.
(b) “Tax Authority” shall mean the Federal
Inland Revenue Authority Head Office or any
of its branch offices established in any part of
Ethiopia and the tax authorities of the regional
states.
2) A word or term in these Regulations shall have the
same meaning that it has in the Proclamation.
~.7t.}.
.7/L”I
“,…,.’11.
‘ii’n:li
Negarit G.P.O.Box 80,001
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

1′”
liitDfIl IJ.U
~;Jt+;JILIIJ 4c.,C
fi “‘,.'” II +’t IDf2i ‘t.,.. .. Federal Negarit Gazeta-No. 37 19* July, 2002-Page 1912
hii:A 1
OIP’)mlV “V” ODlPl+ hl”7.h4f.lm- 1-oC
f’ h1-oC~’ f.,.1.l.,. 10.9IT
hu.u O;l-T f”‘lfllf~+ O’l’~ 1′)”-0 ID””O”’~+
f”7.h4f.~ hti:I91T OIP’)mlV “V’; ODlPl+1-oC
h”h4f.Aq=fm-fDf
V) IP~”‘~ il.:J”OD” “‘,tlMm- Iihh,.’ih1A1tt-+
fh4f.ll+ 1’)”-of
1) OP’~ m-A ODlPl+ IIP~”‘~ f”7.h~A fOD”‘”
1D&1 hOAf
th) fhfC “q”hOAf
OD) IP~”‘~ hOD1.0~ fP’~ (1;1-m- m-~ P’~m-‘)
l”7h’iID’) C.’).,.”.,.h f”7.h~m- fOD~~”” aJ~
~’i m-tt- hOAf
11′) IP~”‘~ 1D1.”‘OD1.00+ fP’~ (1;1- C.~.(-I fP’~
1.tl.m-‘) Q;1,Cc C.ODlh
ID””ftJJ1t’
h1CtI.;1
Om-~ ODlPl+ f”7.h4f.lm- fOD~~”” ID~I
l) fOD’)1P’+ fA”7+ P’~ ,(-C~T
ID””fOD’)
1P’+ OD/n.”‘T (1C.(- hqA
ID”” “th4.~’)JlIJ-”
fd.1.~A ~’i fhAA OD,)1P’;I-+
ID””fh.,.,
ODh”‘JI.(-~T 0″7.15t4l-.t=fm- f’l”i+ (t.(-‘jT hqA
ID”” “th4. OODIT’)f”7.h~A hOAf
(a) ffl.+ m-h’l’ P’~9IT1 l””Ih’iID’) OODIf&1 fl.+
f”7.”‘m~ (a9lT
f”7.11″f.+ 10.1
‘If) f1-oC hh10.m- qlP’AtIJ’) hu.u
0″”Oh,)”‘Jt f
(1)1 (OD) ~’i (II’) f”‘”l”~+,) hii:I91T ODm’)
fODID(a’) P’AtIJ,)
“‘(a’l””;l-Ad
j!. f1-oC hii:n 010. “”hIOD1.ODC
OOD”‘mC0″7.1~ 10. “”f”7.h~lm- 1-oC hlP~””i’m-
I.ODID1f “””””’i”li
“,,1.l1 “‘tIJ&m- 1-o~’) Ooo-~
ID”” Oh4f.A fh4f.1 ~,)1.IT~ Ou.U h\:,)f”‘h~lm-
1-oCI 01P~”‘~m- 1-oC f”7.h~IO+ 10. “””‘1.”~
Oh,)'(-~+ ,,;J-(aqA..
hii:Af
OIP’)mlV “1” ODlPl+ hl”7.h4f.lm- 1-oC
?;. 1-oC f”7.h~AO+ 10. I I
Oh”,:( hii:A f ODlPl+OIP’)mlV “1”1-oC f”7.h~
AO+ 10. f”7.:J-(aOm-hu.u O;l-T ~,)1.””IKm-,,1T’iAI
Ii’ 10:””” 10. f”7.h”‘~+,) “Q;1,”~AI
V) “‘h~’ Ihh~’ 0’1”’ 1′)”-0’1′
0″”””,,,~+
f”7.hii:lm- ‘£”-01
1) “‘h~’ Ohh~’ h,.’i hlhh~'”ITIf f”7.h
ii:1m- ‘£”-01
th) “‘h~’ hhh~’ ;1C q1.l1m-fh.~” m-A
ODlPl+ IOD”-I: ID”” Ifl.-I:””Iififl
aJ””
“71.if f”7.1.l1m- ID~I Ou.U ,,,~+ f”7.1-
l1m- fOD~+
ID””ffl.+ “”I1.if
ID”””‘Iififl
ID~ “‘h~’ Ihh~’ h”7.hii:lm- fIL+ h.~”
“”” 0.,.Q;1,””I&
“‘h~’aJ~ f”7.11.C1m-
C.IT’)II
I’ 1-oC f”7.h~AO+ 10. O”7.;I-(a-oO+ 1.tI. Oh”,:(
h,)”‘Jt Ii (Ii) (th) h”‘ODlh.,.m- Oh.,..,.C
hm:”””m-
10. “”1 “”””‘I’i=fm-,.
“,””iiih”1.l1,… PARTn
Tax Payable under Schedule HA”
3. Income Exempt fromTax
The following categories of payments in cash or benefits
in kind shall be excluded from computation of income
taxable under Schedule “A”: (a) amounts paid by employers to cover the actual cost
of medical treatment of employees;
(b) allowances in lieu of means of transportation
granted to employees under contract of em-
ployment;
(c) hardship allowance;
(d) amounts paid to employees in reimbursement of
traveling expenses incurred on duty;
(e) amounts of travelling expense paid to employees
recruited from elsewhere than the place of em-
ployment on joining and completion of em-
ployment or in case of foreigners traveling expen-
ses from or to their country, provided that such
payments are made pursuant to s~ific provisions
of the contract;
(f) allowances paid to members and secretaries of
boards of public enterprises and public bodies aswell as to members and secretaries of study groups
set up by the Federal or Regional Government;
(g) income of persons employed for domestic duties;
(h) The Tax Authority is empowered to determine the
amount of payments specified under Article 3(b),
(d) and (e).
4. Adding Tax on Income If the tax on income from employment, instead of being
deducted from the salary or wage of the employee, is paid
by the employer in whole or in part, the amount so paid
shall be added to the taxable income and shall be
considered as part thereof.
PART ill.
Tax Payable under Schedule’ ‘B”
5. TaxableIncome
Pursuant to Part ill of the Proclamation, taxable income
from sources chargeable under Schedule’ ‘B” shall be
calculated as follows: 1) Gross income shall include:
(a) all payments in cash and all benefits in kind
received by the lessor from the lessee;
(b) all payments made by the lessee on behalf of
the lessor according to the contract of lease;
(c) the value of any renovation or improvement
made under the contract of lease to the land or
building, where the cost of such renovation or
improvement was borne by the lessee in
addition to rent payable to the lessor;
2) In calculating taxable income, only those items
mentioned under Article 16 (1) (c) of the
Proclamation shall be deductible from gross in- come.
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

‘ut
ii(lifIf IJ.U ~;J~+ ;JII.”I +rc M “‘,.A. II +1 Ilifjji ,.,.
Federal Negarit Gazeta-No.37 19111July, 2002-Page 1913
i’ hlt.,.~
ltl”l4UfD tlt;:1
“HIC h”‘~ ft lID1I.,… f”tf,1I “‘Acr~ Olt”””Cf Ahht-~ mf.fD I.,.ht-f. hht-f. f”lhLIm- fh.t-f. t”‘-fI
hh’~ ‘lID.}. I”lOA’I’ 1.1t. fcr’f m:”””m- hh.t-f.
foy.,.,Tm-10. ht;:lm- f.,.4UODO:”f01::” ‘lID:” 10.1f’f
f.cJmt-AII If’ffD 0~1~’UJ 11m-10. “f. f”7.hLAm-
..,…C f”7.f1″m- f”‘”Tm-
.,0. O”lift;:’iTm- ‘lID;J-:”
O:”hhA “‘~A~~ ~m-II
~. f””~ ~C:E-:'” ltl”,ht-f:”
f””~ ~C:E-:'” I””~ rt-m- ‘I’:”fD “t. f”7.m-~
‘):l”,,”f,’i lID””(,I,,”f, ho.-I: ~~CO”,ht-f:”
f”l1Tm- fh.t-f. 10. ..,-flC f”7.hLAO:” OIP’ml1r
“th” lIDlPl:” f.11”iAIi
ht;:A §
OIP’ml1r “th” lIDlPl:” ltl”lhLIm- ..,-flC
.
~. “””’i1i mQ.,,”f
OhCP:( h,.,.;t 11~’~”‘~~11m- OIP’ml1r”th”
lIDlPl:” ..,…C f”7.hLAO:'” 10. :”hhl~ t……
I”,..,T:” hm:””” 10. “f. f”7.h”‘~:” m”‘.,,”f
f.”‘~”‘~1
i. I””~ rt-m- 10. A”,..,T:” O””I’;J- m”‘.f”‘~l1
.,,”… f1f’I t.tJfD f””~’):l”m-, AlIDFt-:”I
IlID..,.,:”I m~ h1CI”,lt1q:”f AlIDif’l’ ~”’lv-~
~~H.tJ’ IlID”‘fl~:” rt-,,”f V-~ O””I’;J- OJ”‘.
f”7.~l'” “‘”11;
fl. h””~ rt-m- ;JC A”‘,,” m:,.”” .,…,qC’i I
t-
“,lth.~ f”7.~&'” OJ”‘.;
r’ ..,…C
h”thLAO:” “0.
;JC
“”I””~ ..,,.~~:,.
“Im-
‘f-JIf. fllD~’ CPlt:”‘iA”””7:” f”7.hLA hln,;
J!. 010.,,”f “ltlt:”C O”7.mll)lIDlID(,1 h”7.mfl1″~1I
lt1At;: f1″‘~ 1 rt- A”,lt.,.’POJ:” Oh1Cm-it’l”i
0m-6lI’ h1Cf”7.~l'” OJ”‘.;
~. f1″‘~ rt-m- “17m- h1A”‘~:” f”7.hLA 11″7.7i1;
t.tJfD OJQ; “””’i1if”l~l1m-I
V) h”A”‘~-I: f.,.flm lIDlf~ fl;J”‘I’I
1) Ih”A”‘~-I: f.,.hLIm- 11″l7i’ Oh1~,t.~:”
v-~;J- “‘lIDltltf. h1A”‘~:” IlIDltm:”0101
m-lt’l’ ~f”‘hLI “‘Im-‘P;J ;JC “‘lIDltltf. f1f1
~m-I:
O~ h1Cf”l1:-S I1-q” :”C’~t;:I .,..,.”‘”
~C:E-:”I’f1″‘l:” “”~~:”IAm- irq11 If’:”; Oh.:”
foWl m-lt’l’ f1″‘~ rt-f”7.1″‘t~ Om-~ h1C
I”7..,Tm- I1-q11’P’ilIDr(,1
0.:”mf.~ firq,
1m-‘ h””’~m-‘ hhffo’11” ~C:E-:” OJt.~
f1″‘l:” ..,,~~:,.
“Im-irq11 f”7.L~lIDm-
“”iTm-~ ht;:1
“””’i1i l.~l'” f”7. “fAm-I
V) f.,.qAm- mQ; I.,.4UlID
h1A”‘~:” O:”htiA
f.,.hLI lIDlf~ fl;J1’1’f
1) f.,.flmm- h1A”‘~:” I””~ rt- hitL”1.11”:”
f 1~’i h1A”‘~-I: Ol.~”f fl,,”fOJt.~O:”c
1~4-f O”””;t”m- ~c:E-:”OJt.fD f111lT
“”~~:” qlm-irq11 Ot-flo l.h’iOJ1
f”,f.”fA f1f1 ~m-::
i’ 6.
Advance Payments
Unless the tax payer maintains books of account, if the
amount of rent paid to the lessor or sub-lessor covers a
period longer than one (1) year, the total amount of
income from such rent shall be attributable to the fiscal
year in which the payment was made, but the tax on such
income payable for said fiscal year shall be computed by
prorating the taxable income over the number of years
covered by the amount paid.
7. Business Lease
Income from the lease of business, including goods.
equipments and buildings which are part of the normal
operation of a business, shall be taxable under Schedule
“C.”
PART IV
Tax Payable under Schedule “c”
8. Deductible Expenses
Pursuant to Article 20 of the Proclamation, the following
expenses shall be deductible from gross income in
calculating taxable income: 4
1) the direct cost of producing the income, such as the
direct cost of manufacturing, purchasing, impor-
tations, selling and such other similar costs;
2) general and administrative expenses connected with
the business activity;
3) premiums payable on insurance directly connected
with the business activity;
4) expenses incurred in connection with the promotion
of the business inside and outside the country,
subject to the limits set by the directive issued by the
Minister of Revenue.
5) commissions paid for services rendered to the
business, provided that:(a) said services were in fact rendered;
(b) the amount paid as commission for said
services corresponds to the normal rates and
paid by other businesses or persons or bodies
similarly situated for similar services rendered
in similar circumstances.
6) in the case of a business located and operating in
Ethiopia as the branch, subsidiaI¥ or associated
company of a business located and operating
abroad, no payment of any kind made to the holding
or associated company of the business in Ethiopia
shall be accepted as deduction from gross income in
calculating the taxable income unless: (a) the payment in question was made for services
actually rendered; and
(b) said service was necessary for the business
and could not be performed by other persons
or bodies or by the business itself at a lower
cost.
~
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

1J’
liitifIi! ~IrA~;J&”” ;JtLlIJ 4I’rC 0i “,,./1, XI +1 Xllni! Federal Negarit Gazeta-No. 37 19d’July, 2002-Page 1914
~. ~”‘(‘H: f”‘IDi’1’l f..,A DII..,OC
lDf,’rfllch’lDII..,OC JU~
hlh.1~ 1Df,1J” JU~ hlh.!,1(T O”oPlDlI ‘h’l01.”1J”
oPAh f”7.hL”TID-1’U-fI h”‘10.1D- O”f. oPlf).’ f..,lIC
hl10.1D- I1″JUAIIJ’ 1t~.&;1 f’..,.(-JU~ID-‘
“‘L”‘~
oPlV~”” ODII'(-~'” “..,-flC hlDiti’1’ItI1A hh’.(- O”f.
fll’)””’ JU~ hlh.!,1(T
“oPlDlI’h’.&;f.””ll “DII'(-~'”
1Df.1J” ODII’lTID-IJ”
“’10.oPl{O
O;f’flD- 1.” oP’1.(-
“DIIl.,.t}hA f.T”AII
:S .
“,.., .(-
JU~ID- 11″n.”” ID f.1J”
“11
Ch ‘IDIIU0 C
“11”
..,.
A,1(T f”7.hLA “oPlDlI
“””’111f”7.”~11D-
“”‘oP”
~O”” JU~f”7.mf”‘ID-‘ “‘L”…oPoPU~ f”7.1″,,1t-
Itll” -fI;1= ‘l1D-::
it. “””’111 fDllf,”~'” lDQ;}.sPT
Ii’ OhCP:(
h’.,.”~i h”‘u~u~”” O.,.aJ.Dllt
f”7.h
.,.It-“” hm:t>”” 10.
“””’111hf.”~”‘IJ”I
0) “JU~ID-I1″n.”” 1Df,1J””lIch’l DII..,OC
hl1″””
1Df.1J” “‘h’lflU f””.&;C ~”~TI f”7.hLA
“oPlDlII hOA 1Df,1J”O..,A f”7.i’1I1JTID-
1’U-flI
,,) O,o-l h’.,.” (i)(0) f”‘U~U~”” O..,A f”7.1
IDm”” IDQ;}.Ih’..,.(- JU~ 10. “f. f”7.IDl.I;.””
DII’ITID-IJ” 1’U-flI
th) h’..,.I;. JU~ ;JC 0., ;f’
“”1-‘1″”0 1.” ID-
IJ”h’ ,,,,,
foPlIJ DII’ITID-IJ” h. .,~::
fl’ “hCP:( h’.,.” ~Ii (Ii) (0)hL’81J” “f’..,.(-
.(-C~..,., IDh{o
0″””’- f1;f’sPT”oP1;”” f”7.”~'”
IDQ;}.” f”7.I1″ ID- “,..,.(- JU~ID- oP l4.4…,.””7.~.I;.
h’..,.(- JU~ID- .(-C~..,. ID-Q;}.
“It- ‘h,.., p..
T””7.”~'”
oPl”””‘p.. ‘h ‘)lID-A f”7.i’1… hOA ‘lID-I: ~
r’ “hCP:( h’.,.” ~Ii
(Ii)
(‘I) hL’81J” “foPlI’I~
IDQ;}.” DII”””O., ;f’ 1Df.1J”O.,.UCPCPt “DII’ITID-IJ”
1.” i’11D-f”7.”‘C-fI oPm”,i “”lJ”l1lfi DII~.(.li oP”i’1:F
ID f.1J” DII’ITID-IJ” , f,
‘I”” oP
l.,.,.., p..
‘IID-:I
I I’ “””’111 f”7.II”
ID”.(-
OhCP:( h’.,.”~i
(Ii) (IV)

f”‘oP”h”‘lD- flD”.(- oPlIJ~
“””’111 lL”~'”f”7.T”ID-I
Ii’ Oh.””V-kll1m.~’£ l1,h iJlD-:t>’
h”‘i’1I1JTID- fh1C
ID-l… hO.&;t ‘(-C~”‘TI
fl’ h.””V-kl ID-l… “It-f’..,.(-
‘(-C~”‘T lI.(-C
“oPlm”” h.,.L”””’TID- flD-~ 11,f1TI
f”‘1; -fI'(-C Itll” ‘l1D-::
r’ hflU O”f,
O,o-l h’.,.”, (fl) f.,.”‘l111D-0. ‘iCIJ”I
hlD-~ 11,h-T “”‘1;-fI'(-C f.,.hL”
ID”.(-
“””’111
f”7.”~11D- f”7.h.,.It-“” .,.””A”‘ID- It 11- ‘lID-I
0) hO.&;tlD- flD-~h1C l1,h DII’~ID-‘IJ” fll.(-C
1’U-fI “DII’ITID-IJ” i’11D-“oPlm””
”””
oPlI’)” ‘h’I -fI'(-~’ “DII’ ‘h'””7.i’1…f”7.1
A”
f”th-t;: DIIl;f’IDcf:1 “..,lIChl10.1D- I1″JU
AIIJ’ oPlm”” h”O””::
,,) .,. O.&; tlD-
“hO.&;
tlD- h “7. ht;:” ID- f ID”.(- ‘tit11
“f, ITCi’1””’ (hJUC
OoP”‘) .,.,{
f01:””
‘oPi: h”‘m’l””” 0′-” l1″lD- fv-“”” IDC “,fJ.
ID-l… “..,-flC hl10.1D-11″JUAIIJ’ 10. DII
.(-~..,
h” 0″”::
l n;f’ 1Df,1J”iJC’&;;f’ “””’111 f~~”‘O”” v-~;f’
Ii’ “hCP:( h’.,.”~i (fl) hL’81J” l n;f’ 1Df.1J”
iJC’&;;f’ ..,-flC h”7.hLAO”” 10. “f. “””’111 f”7.”
~11D- f”7.h.,.It-“” V-~;f’sPT.,.””A”‘ID-It 11- ‘lID-I
Iii’ 7) if the Income Tax Authority has reason to consider
that the total amount of salaries and other personal
emoluments payable to the manager or managers ofa private limited company is exaggerated, it may
reduce said amount for taxation purposes to the limitwhich, in view of operations of the company,
appears justifiable, either by disallowing the
payments made to more than one manager or in any
other way which may be just and appropriate.
8) sums paid as salary, wages or other emoluments to
the children of the proprietor or member of the
partnership shall only be allowed as deduction if
such employees have the qualifications required by
the post. .
9. Non-Deductible Expenses
1) In addition to the items listed under Article 21 of the Proclamation, expenditures of the following natureshall not be allowed as deduction; (a) sum paid as salary, wages or other personal
emoluments to the proprietor or partner of the
enterprise;
(b) expenditure for maintenance or other private
purpose for persons mentioned in sub-Article(1) (a);
(c) losses not connected with or not arising out of
the activity of the enterprise.
2) For purposes of Article 21 (1) (j) of the
Proclamation “Representation Allowance” shallmean hospitality expenses incurred in receiving
guests coming from outside of the enterprise in
connection with the promotion and enhancement of
the business.
3) For purposes of Article 21 (1) (n) of the
Proclamation’ ‘entertainment” means the provision
of food, beverages, tobacco, accomodation,amusement, recreation or hospitality of any kind to
any person whether directly or indirectly.
10. Deductible Interest
The rate of interest specified under Article 21 (1) (e) of
the Proclamation shall be allowed as deductible if it is
paid; .
1) to lending institutions recognized by the National Bank of Ethiopia;
2) to foreign banks permitted to lend to enterprsies in
Ethiopia;
3) Notwithstanding the provisions of Sub-Article (2)
above, interest paid to foreign banks may only be
deductible upon fulfilling the following: (a) the lending bank shall, prior to the granting of
any loan to any such person, file a declarationin writing with the Tax Authority wherein it
informs said Authority concerning all loans
granted to any person liable to pay income tax
in Ethiopia;
(b) the borrower shall withhold 10% from the
gross interest payable to the lender and trans-
fer same to the Tax Authority within two months of the end of the fiscal year;
11. Conditions for Deducting Gifts and Donations
1) For purposes of Article 21 (2) of the Proclamation gifts and donations shall be allowed as deductions
on the following conditions.
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

.,~.
liitiifHi 4..1vt-A. ~;J~-l’ ;JILIlJ f
Ol h.,.
‘he;
Itt 1 ‘} ,,-0 h m:J>.,. 00’
‘he; ltt~VI-o hffff’ “‘A?~~ ‘he;
”’mf~~:”’}
fOl/.fl?..,’I’ hlP&-C ftlD< 00(J'~ h..,1111 1ltlD< h taA ft.l?1'1'; t) fh1C'} ~,~:,. tOI!ltmO:"; ()lD< 1Pt-7i OJ~9" f.,.IC.'I'C' hf.?,) OJ~9"OJlC7i~'} tooh" hA OJ~9" OOl!e;TlD<9" """9"tJ1 f:" 00,}"'P':" ll"'lOlD< f~C..';:t' 'I'~ oolPl:"f"'()m~C..';:h th) I'}..,y: "A.,.9:9:00' f7-9"tJC:,.e; fmS h1A ..,t..:,. "'9:0I!7- f-l'(}m~C..';:t-:: I' htltJ O"~t"'flllI~7- .,...,Ilt-7- f-l'(}m ~C..';:1' OJ~9" It{l1;f' .,..,.e;7i fOl/.f.l1lD< h..,-oC h4-f. ~OD;f''e ..,-OC fOll.hLA07-111. ITC(}'}:" fAOlm ft.1f'} -o;F ~lD':: h. VI&- '}lt1OI!ri?1C tlh«r:q: h,}"'??!t O"'f.~11lD< OOlPl:" h.VI&- t.ri?1C fOl/. "1-tlD< h.VI&- fOll.ftaflD< f~VI-o 001'1-0 O"'-o~ IlIP-'AIl)'} "''''Il~~:''ft.f1~ ~1fe;A:: ltt'hC~e; fOl/.f.l.., :"e;7i ii- Ohcp:q: h'}.,.? ?!rODlPl7- ltt'hC~e; fOl/.f.l1lD< :"e;7i f OI/.IC.4>,. lD<..,-0 C h 4-f. h tl tJ fl:t'"1- f 'N, l II ~7-'} fOl/.fta~ f~ta11 001'1.fl ft.~11 ~lD'; V) '}'Olof; f'''1'Yfl7-'} (f'''1tHH''}) 1.11. 'he;«p? fOl/.fta~ MY:; I) ,}'fll-f: h'f'1t1fl7- 1.U'f.9"C' ltt'hc~e; flm:" ""lD< -I'.,.e;7i f.,.f.l1lD<'} 1'}fI.fl fOl/.fltl..'; 001'1-0:: !{. ltt'hC~e; :"e;7i 'h'}Jt'.l..,t7- fOl/.m~:"OI!e;TlD<9" ..,.flC h4-~ hH.tJ fl"~ O'}LJ.lt h'}.,.? (ii) O-l'm ., :,. 00 t,..,-o 7- f () LllD' V- fc 'h lD<~.,.;;: e;7- tJ tJ t;;: tODIf~ t..,-oC hlt1l1.lD<1ltP'AIl)'} flkCOI! f-l'f.1L OI!l?16IiJ. ooltm7- hlfl7-:: [- flih.., O.,.L'" f.lD< OOlPl7-taA(J'~ fllt.,..,.C: f'}..,Y: P-'&- V-o:"'} 'h'}f.1e; flOD1007- f"'11"'~OI!~ 'h(l.7- I'hC~e; :"e;7iODlPl7- h~If,}9":: Q. flh «r:q: f.,.1C..,. f.lD<'}f'hC~e; :"e;7i f me;.,.ok '}-olof:f. f.,.ri lI1' 'h'}f.rn: 7if m f .,.he; OJ~lD< "'Tf.~7- Il"TlD<(},-"1- ootahA h(J'~ fl'h~H.tJ '}'fllof"1- ,,~ f'hC~e; :"e;7i h~;f'()-o9":: .f..,.e;7j fOl/.f.l.., fta1:;f'A .,.ta7-c;:. fi' 1h «r:q: h'}.,.? ?!11tIC.,09" fl he 7-f" kf lD< It 'I' ~ «r ~ flf~ hell') f OJ~9" f",001l1fl f7iCtJe; 0I!1flC fl,,"" hell'} f OJ~9" f7iCtJe; 0I!1l1ClD
I1.~T .,(1. “”‘l.11:-S “‘i”~ft.tJ .,(1.~TIA”‘IIJOD~
0 “‘l.”‘,,) flT 1.JI.
“:t’h
{)o f)ftP’AIIJ”} Off.tJ ~ “}fI
lP”}ml:rr “I” “fJ”r” O+ODfth+(Do (Don1’
o””e~ flP4.l(Do1 ..,1Ie f”‘l.hLAOT 1(1.
O”‘lIlJODe (Dom.-f: O”‘l.ml::”OT :”1t;: ODlPlT
“‘fI~ “)
“tDn’iAr.
(. “~l)l”’ th” ..,1Ie h4-.e. “‘+f)”~T Ift(Do
f’l.”11
OD1I111 t)+lO “’11~ “)
f”‘l.ht;:ft(Do
O’l.” fI OD1I1 fl-
ODlPlT ~(Doll
2’ ..,fle h4-~ o}-‘ln
,,”}..,I:
P’&. “,:”h.4>11. (Don1’
OODIP”‘I&.-f: ‘OD:t’C£
m:”””.,(1.(Do
h1lelif ‘if.tJ
0″” ODI1’).1 “..,l1e }
1(1.(Do f)ftP’AIIJ1 t)l?1m
“‘fI~1 O””’l(Do ODl)l’ ODlPlT,.mn’iAII 3) Category C, unless already classified in Categories
“A” and “B” whose annual turnover is estimated
by the Tax Authority as being upto Birr 1000,000
(one hundred thousand Birr);
4) The Minister of Finance and Economic Develop-
ment may by directive increase or decrease the
annpal turnover specified above.
19. Maintenance of Accounts
Category “A” and “B” taxpayers shall maintain the
following records and accountS: 1) Category” A” taxpayers shall at the end of the year
submit to the Tax Authority a balance sheet and a
profit and loss statement and the details of the
following: (a) gross profit and the manner in which it is
computed;
(b) general and administrative expense
(c) depreciation; and
(d) provisions and reserves,
2) Category “B” taxpayers shall at the end of the year
submit to the Tax Authority profit and loss
statement.
3) All entries in the records and accountSreferred to in
sub-Article 1 and 2 hereof shall be supported by
appropriate vouchers.
20. Vouchers 1) Taxpayers who have the obligation to maintainbooks of account shall have to register with the TaxAuthority the type and quantity of vouchers they
use before having such vouchers printed.
2) Any printing press before printing vouchers of
taxpayers shall ensure that the type and quantity of
such vouchers is registered with the Tax Authority.
21. StandardAssessment for Category’ ‘c” Taxpayers
1) For purposes of Article 68 of the Proclamation
category “C” taxpayers shall pay tax in accor-
dance with schedule” 1″ and “2” attached with
these Regulations.
2) Where a taxpayer derives income from more than
one business activies and such income has not been
aggregated, the Tax Authority shall aggregate the
taxable income of each activity indicated in
Schedule “2” and “3” of these Regulations and
shall apply the tax rate under which the sum falls.
3) If category “C” taxpayer maintains book of
accountSacceptable to the Tax Authority, shall pay
the tax on the basis of such books of account.
4) Where the Tax Authority finds that the taxpayer
obtained gross revenue in excess of Birr 100,000 asa result of engaging in new business activity it shall
assess the tax on the basis of such findings.
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

1A’
li1tlffIl U.~A ),;Jt+ ,;JI&.IIJ4t’1’CYJI “,,.1.
II”” 11121 ,.,..
Federal Negarit Gazeta-No. 37 191bJuly, 2002-page 1918
~. fh.. lID”).,P’:'”+ 1’1’fb., , lIDn., ~~’f hlltl
~,,)-fI,:JC f””IUID-“) f”C’I’ .,-flC “‘m”‘(,,)nt.+
“,7£7£. “‘f”/t-..
3’1. 1(1.”)nA”,la:,”m:” i. “”i¥ID-” f~l1f
“tit”
.,-flCh4.”,
0) OO~+ ‘lID”I:I1TID-“)
m:”””1(1.’
A) hllD~O~
P’~
Ola.,.+C ht.” M”f-
l1TID-“) 1(1.’
tit) “IP~ f~OtID-“) lID~OIi’ n.,~ P’~ID-“)
fAmm hlf~ “‘-{)o”) n..,~
P’~”’~+I
0″”’:( “”’)+It ~~(I) 0″‘1A~ID-1.”, ID-n’l’
A..,-flC “‘la1(1.ID- ‘1AP’.II)”) “,la:,”m.,.
“‘AO+..
I. f.,-flC “‘la1(1.ID-‘1AP’.II)”)
f~l~ “0”1 “A”
m”,. “tit” .,-flC
h4.” f”7.1+COID-“) lID..,A11
A.tr-‘f lIDt~”‘f”) 1’1’f”””1(1.
U-t.:'”,.’f”)lIDlPl+
~~l'” ..,-flC h4.’ O.,.h:,”, f..,-flC UlID”)
O~l~ID- 1″)-+’1′. m”,. ~l:(ID-1″)-71’71’.
I.mla”) “‘f”…
e. 01.+,”A”1 ID-la’l’~cp~ ‘.I1’~ (ID-omh..m”,.
omh.tr-‘f “‘”,..~~+ f,,)”‘~
P’~f”7.1h’iID-“)
hl1’~’ f1(1.ID-“)”‘la:,”mctl “””l-fl’i Olltl “,cp~
lIDlPt+ I.hL. f”t1’1ID-“) ..,-flC lIDhL.fmh.A
m”,. fmh.cHi 1’1’01.+,”A”1 ~cp~ ‘.I1’~ID-(ID-
f,:J~ ~”4C.~+~ID-..
,e. 1(1.”)””la:,”mctJ’ P’tt:~ i. f1(1. “‘la:,”mctl f”t+COID- 1″)~”””’1-f1H:A4J.~.m,,” Ah.. f..,-flC”‘la1(1.’1AP’.II)”)
“11”1’…
I. h”,,)~ 0″”flf~ f,,)”‘~
P’~lAID- 01.+,”A”1
~..~ fl1’~
..,-flC

h4.”1(1..”) “,n:,”m.,. f”t1’1ID-
n..,~ P’~ID- CP’ilIDp’~1 IL+ 0″t1~0+ n:'”
‘1AID-f..,-flC “,n1(1.. ‘1AP’.II)”) lIDp’~1IL+
“11”1′.”
e. ..,.,1i’ID-” 0,”,-+”A”1 ~cP~ ,.I1’~(ID-1(1.ID-“)
“,la:,”m.,. f”t1’1ID- “‘-fllfli’lD- f1(1. M”f- 0″‘1
TO+ “””1(1. ‘1AID- f..,-flC “‘la1(1.ID-‘1AP’.II)”)
lIDp’~IIL+ “11”1’…
§. hlltl 0″”f”‘~~11ID- (1.crC,. O.+Af u-t.:'” 1″)-
~,. 0;”‘” “.”‘m(~on.,.+c “,”)’i’ID-“fh..

..,-flC
h4.” h”‘,,)~
0″”011’),h.tr-‘f
m”,.
fh., , lIDla”””~C”‘fU’ ~ “‘tD-‘I”” f,,)”‘~P’~
f”7.1h’iID-“) hl1’~ 1(1.ID-“)”,n:,”m.,. lAO+
n..,~”) P’~ L:1″~ “wII)O+ h.. m~”fh.,.”,
lIDla”””~C f..,-flC “‘la1(1.’1AP’.II)”) ~ID-.’
3’§. ..,-flC +”)( 1(1. “”~l'” P’C’+
0;”‘” f(ID-~+ lID-fI+ ””(II)¥ID- ~~””fl fllD”)24.
“‘p’+ lID/IL.,.’f, A+Ctt: ,.”,’If’lftllJo
f””. ~c~””f
1’1′ lID”)..,P’:,”‘£ ‘.11’), ~c~””f hlltl O:'”‘f f.,.UlU
~+”) “‘1…,tr-.,.’f’i 6:1″”‘f A”7.1+Co- ..,-flC hof.,.’f
h”tLlttllJo+ “”i¥tD-fW htt:l
“”
O”‘cP:( “”’)+It !li:(t)
lIDlPt+ u-A+ OllD'” (I TC(“)+)f,,)”‘~ +Ctt: ..,-flC
+”)(ID- In+~/t-I
~. O””’)~ 1.”, “”ym”,. O””’)~ fiJ:1″”,.,.cn+ID-.
h-flCIi( 0″”AI1’~
fiJ:1″
“””cn+ h”t~,. htt:l1
I. hlltl o:'”‘f A”‘UlU~+ “‘1…,tr-.,.’f o””’)~ 1.”,
..,y m”,. o””’)~ f”‘1…,tr-+ ID-. h-flC ~f
(“,,.la+ 00′” -flc) o,,~ 0″7.~” h~11 5) Regional Governments and city administrations
may modify the standard assessment rate specified
in the Schedules attached with these Regulations.
22. Declaration of Income
. 1) Category’ ‘C” taxpayer shall within the period
prescribed under Article 68(2) of the Proclamation
declare to the Tax Authority: (a) his annual turnover;
(b) the amount derived from a source other than
his regular operations;
(c) the type of business carried on is changed;
2) The Tax Authority may, on the basis of declaration
submitted by category “A”, “B” and “C” tax-
payers, and on the basis of other information and
surrounding circumstances, determine whether the
taxpayer shall continue in the same category or his
category be changed for the following tax year.
3) If a non resident person operates his business
activity through an agent or agents the non-resident
person and the agent or agents shall be jointly
responsible for submitting the d~claration of in-
come and payment of the tax thereon.
23. Place of Declaration of Income
1) Declaration of income shal1be made to the Federal or Regional Tax Authortiy, as appropriate.
2) If a resident taxpayer is engaged in more than one
business activities he shall declare his income to the
Tax Authortiy at the place the head office of the
business is situated.
3) A non-resident tax payer shall declare his income to .
the Tax Authority at the place where he derived
most of his income.
4) Notwithstanding the provisions of the preceding
sub-Articles, unless it is specifically otherwise
provided by law, a regional tax payer who operates
business with licenses’ issued by more than one
region or city administration shall declare his
income and pay the tax thereon, to the Tax
Authority of each such region or city adminis-
tration which issued the business license.
Withholding Scheme
Organizations having legal personality, private non-
profitorganiations and non-governmental organiations
shall, pursuant to Article 53(2) of the Proclamation,
withhold income tax of2% from payments they make to
tax payers providing the following goods and services. 1) supply of goods involving more than Birr 10,000 in
anyone transaction or one supply contract;
2) ren4~ngofthe following s.ervicesinvolving more
than Birr 500 in one transaction or one service
contract:
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

‘l~
li7f.i!f!ii l.1.t-A ~;J~T;JI1″J4r1’Cwi”,,..f.
II”” run!!
0) t9′”tJc h1A”Ifto:r-:
t) tJl”f,’}JP~?J”f: t1 h.c:”f:t:r-9′”tJc:r-
1t~?J”f ~’i” ool:)f’} t,,?lP~Q;).:r-JP~?J”f:
tit) tm O””f:tIl,lt-fl I) ttJDoJ’?J”f f’ t1wJl.,.c-“f
~’i” A.fto”:f.”,00″”f,h1A”Ift-fo”f’} t”7.{)m-:
00) 7iJ’~ t”t1h’i”m-).lP~”‘7f”f: fh. ~ ‘PO-fl’i”
f lI;rC:r- I)t tJDoJ’?J”fi f h. ‘} n:~ ‘} II ;rt. ft
?f~”f’} Q;).9′”c- h”?’}~m-9′” ~II~’i”
ft,fto”f9′” f”1″7.7i’} mh.fto1-i
lP) 0 i; ft,Ii.:r,-,}’i”
O~Jl” h”7..,.1 tf. “? lI;rtnt
J’?J”f ~’i” foD1I’i”~ 1I”I~”‘”f:
l:) tJP~ “‘*&.~”f h”7.h4lA fh1A”Ifo:r- fJ’;J:
It) h”f,,}lI .,,:OS”‘”f
~’i”f l.m~ m-m..,.”f 1)t
l
.”f~:r-i ,
if) “19′””[m-.,.c-“f’} a.1.9′”c- h”‘tJ’~ “?7i ~&?J”f: ih’}’?J”fC;;ft,fo”f iJ:J>?J”f h.~f, :’
ct) h’P1~ h1A”IA-:r-i
0) hA-fllIlI~:r-i
.,.) hih:r-oo:r-: ,
T) hoo~’} fJ’lI:r-‘i”11
C. f1’}H-fI’i” h.”1’i”7. A”7.”f “7.tll:r-c h.,.h4-f, Y.”1I
If, “I-flC #’i”7i f”7.~l:'”
I)Tm-‘} fJP to HC c:”f
1IC1IC t.J’?f7iA cDf,9′”f1′}Hf1-‘} ooin’} htt: Wf,9′”
11:,0 t.J’~C”l ‘f,”flAII
g. Oh,}~ 1.11.t.~K9′” f”7.11)m-‘} “I:r,-
:J’tJlt-“””’}(I
.,. & ~ ‘} .&If,~l: “IO”? ()-fI h 4-tt:”” 0 .,.tJ’f ()
~~
oo4l1.cr nhfJ’~ 0″‘~~11m- 00P,t.:r-nW’}1:A
f”7.!it”‘ff) f,11”i”At;
?I?;’ “I-fIC .,.’} (I 1 Q’f”? ~
t. “I ~IL~..,.
f”‘ff) tfi:r- ()
m- “Ilo:J’
ji. hILtJ nlf” oh’}.,.i ?lgt””fI?H~:r- iJ:J>?J”f’i”
h1A”I””+”f h”7.4lK9′” htt:J’ If,”IlIC “”}(I 10.
“? ~l:”I J’t
:r- ()m- f”7.h.,.ft-:r- “I’;’;1-”'”f f,Cj~
O:J’Af ‘..
,
0) “IlIC-t+”‘~'{‘O:r- ftm- +h:J’:J’f,ck’PCJ’tm-
ih;Jce ~l:{):OSf,{)1IJAi
, t) tJtt:J’,’.,.4lKOOA:r-‘} f~J”}.&l,}~,} {)m-
lI9′”
11’i” f~~ h~~?flf”lllC hti-f, 0iJtJ’ck’P~’}
(f.,.ftm 1111’~):nm~ m-(‘P t”‘m+{)m-{)m-
f.,.tl4ltm-‘} 1.’}HlI hm:J>If, ~?”Ci “””’i”7i
f”‘~l:1m-‘} “I-q.cAtJi ,b”l-flc JlI10.m-
I)tJPAff)’} O.07.{)mm- :,01 OfW~ IfPA.,.
J””C I)A:: .,
tit) Om? ~lI’P h.,.hJ.i. y’PtC1″f I~’
“””’}(I .,.&
uD1.l:”I f~.,1)m.1 htri:J>If,’y’Pt-fl hILtJ
Olf, O’}CJ-lI h,}”‘ta .(/i)..{t)”h+ooth.,.m-
:,01 ;JC t”I-fI~ I)tJPAff)’} 1Q J’~C:!A’:
I’ f”l~C hll1Qm- :qtFAn}’} O”‘~Li.A(t).
f.,.ooth.,.m-‘} ~1 hH;J’~”:J’1P~6liJ.A”
, ,
.,
‘.J”,
‘tJtj:A 1;,
A~A~ –
, ,;’
?Ii; “.’. I
ool:)f lItoolimT
ool:)f f”7.ftmm- OhfJ’~ h’}+;t0i1O’+&””~ib- ~.f.~:r- :
1I!F’rf’i ;
f,tJ9′”oobf t.ft’P f~~t’a;;:’ ~
‘ool:1rm-‘} !
fLt1m- ftm-‘i”I-flC’1tll1Qm- 1)t/PAtfJ’}fOl.f.~IL
‘PJ’4: ftJ””C-fI ~’i” f”lllC hll1Qm- 1)tP’i:ff)’} fOl.f.
~IL O;t thott: ft4l:,o ~ .f.11”i”A:: Fede~al Negarit Gazeta-No.37 19thJuly, 2002-Page 1919
(a) consultancy service;
(b) designs, written materials, lectures and dis-
semination of information;
(c) lawyers, accountants, auditors and other
services of similar nature;
(d) sales persons, arts and sports professionals,
and borkers including insurance borkers and
other commisssion agents;
(e) advertisements and entertainment programs
for television and radio broadcasts;
(f) construction services;
(g) advertisement services;”
(h) patents .for scientific and intellectual works;
(i) rent for lease of machineries building and other
goods including computers;
U) maintenance services
(k) tailoring;
(I) printing;
(m) insurance,
3) The Minister or Finance and Economic Develop-
‘ment may be directive’increase or decrease the listof goods and services or the threshold.
4) Splitting procurements which otherwise should be
made in a single transaction, with the intention of
hiodering the withholding of tax, shall be a criminal
offence punishable under the Proclamation.
25. Obligations of Withholding Agenrs
1) Any person who by law is require4 to withhold tax from payments to be made for the supply of goods
or .rendering of serviccrs listed under Article 24
above shall have the following obligCitions:
(a) issue serially numbered official receipt to per-
sons. and organizations from whom tax is
withheld;
(b) fill in a form to’ be supplied by the Tax
Authority,the name, the tax payer identification
number (if supplied) of a person of{)rganization to whom paymenfis made, and the total amount
of money paid andtiIx withheld;
(c) person and. organization withholding the tax
shall..transfer to the Tax Authorityihe amount
withheld within the month, ‘together with the
form indicated under SUQ-~ic)e (1) above.
f) The Tax Aiithority shall prepare~and <;Iistribute the form mentioned, uQder (b) abQve. 5., " ".",,' .- --.:.< ,-, ..'-,; - PAR'f7 Msccllaneot/s i.. ;. ~ , 26. Inf~rmation~, A', . Infpfmation.shallbesllPplied oply, to .the extent authorized by Article 39 of the Proclamation, where a ~rson' seeking the information, $ubmits,. a written req'uestto the head of the Tax~Authorhy;and the head of , j the t.axAuthcirityauthOrizesin Writingthe supply of . .. ,,~&,< such inf6rmation; !:." 005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050 1~ li1tilftl l..1..&-A 't;JtT 4l1'C @~th9"ft. II"" JilIn ,.9" Federal Ntgarit Gazeta-:-No. 37 19'"July. 2002-Page 1920 ~}. oPoP(,1 fOlJeD-If)-rP'AIf)'} 27.Directives f'lfl5P"f OIJ.tit-rC lflU 1.'}it h,,"'09"fOlJ.l~ oPoP(,1 The Minister of Revenue may issue directives for the 5P"f'} l"7eD-If)-r ~"flAII proper implementation of these Regulations. ti':S' oP?,C 28.Repeal f'lfl '"HIC 1.'}it I” OIJ.tit-rC MELES ZENAWI
PRIME MINISTER OF THE FEDERAL
DEMOCRTIC REPUBLIC OF ETIllOPIA
of1CV1’1′ M,.
..,.,.”‘U ~C~+
:J’.,.oa

BERHANENA SELAM PRINTING ENTERPRISE
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

NNtVN
NNtVNNN
N N
NNNNNNN
00 00 00 00 000000000000
00 00 0000 00 00 00 00 00
0000 000000
000000000
f.J.,) f…IJ /..;J w f.J.,) f.J.,) W f…IJ’..;.J
IJJ f…IJ
‘JJf…IJ
Wf…IJ’JJWWf…IJ
00 00 00 00 00 00 00 00 00 00000000
00 00 00 00 00 00
0000 00000 0000
000000
.,.,.,.,.,.,.,., .,.,.,.,.,.,.,.,.,.,
.,.,.,.,.,.,~.,.,~.,.,.,.,.,.,~
00 00 00 00 00 00 00 00 00
00 00 00 0000 00 00 00 00 00
0000 00000
0 0 0 0000000
0 0 0 0 0 0 0 0
0 0 0 0 0 0
W W W W f…IJ f…IJf…IJW W
W W W W wwwv:,)Wf…IJ
00000 0 0 0 00 0 0 0 000000
t.)t.)t.)t.)t.)t.)t.)t.)
I)I)I)~
jO)c.n.l>.t.)I)~O (oOO jO)
~””,”:r”~ ‘)tf’;~,..~~~ ~ 4~
~'” ~C’- a
‘i-Ji~”
,~::;~.j,=>”” r:t
~’T
~’T~ ::>~ 011,..~.:.
~~ ..3::;<::..3 ,..'i ,..~ ~)9.j~"".)O~ 'i-""~0I1" <:: '=> ‘7 011
“‘,…,..
..>(011~ 0I1::t: ~~::;~011
~011 ,=>” ::>~~~..
~.,..~..3 “‘..,.,..5
~.j’:’~ E! …
>-‘1″” ~ ~~
~ ” ~)9
~
~.,.. ..3 ‘:)<'~ ~011 ~~.... ~~ 011..3'9 - ..3 .. ""~ ~ .J '7 ~ C'-..3 ~ ~ NNNNNNNN VlVIVIVIWWWO ~~~~VlVlVlO'I OOOOOOOONNNO 0000---0 0000...:1...:1...:10 ------- !"".,)~u.JVJ---oo 00000000 NNNNNNN- VlVIVlVlNNNOO VlVIVlVlVlVlVlO '..;JfJ.,.)(,.VUJWI..JJVJN OOOOOOOO~~~OO 00000000 VlVIVIVI~~~W u.~u.oo 00 00 00 OOVlVlVlO ...:I...:I...:I...:IO'IO'IO'I~ 0000---00 1...hU.U)V1VtVlU.O 00000000...:1...:1...:10'1 DDDDOOOOOOW wwwwooooooo - -- 00 0 ODDD...:I 000000000'100 00000000 ------- NNNN---O OOOOWWWW OOOOOOOOWWWO - ------ ~~~~WWWO VlVlVlVlOOOOO V"lU'lVVlV'lVVO --- O'IOOO~~~N ~~~~...:I...:I...:IW WWWWOOOOOOO -- --- 00 0000000 OW YJUJWWv.v.v.oo 00000000 NN-- 00000 0'10'1 0000 0000 0000 00 00 00 00 0000 - -- 00 00 00 00 0000 NNNN 00 00 00 00 0000 w w w w 00 00 00 00 0000 ~~~~ 00 00 00 00 0000 0 W W W W 0000 ...:1...:1...:1...:1 00 00 00 00 0000 DDDD W W W W 0000 - 0000 00 00 00 00 0000 NNNN W W W W 0000 1)1)1)1'<)1)1) c.n.l>.t.)I)”””O
.j~”~~E!’=>”
+~~”~=’i-E!
,J.J’i-~’T;1″~'” 0I1~0I1E!:””‘-;:,
;:.11″ ,.. ~.,..
.,.. C’-<:: ~ ';.,.. 011 ::,I ~ .. "" .~ .. ~"''' ~.,J ~., 011 <::~ ~ I:> ~ “7
C’-‘;a~ “I
.,..C’-‘1~ .j
011 ~ ~
~..3 e.:
=I ~ .~
.., ~
”
~
io
—— VlVIVIVI~~
0’10’10’10
000000
000000
000000
00 00 00 00 00 00
000000
——
00 00 00 00 00 00
000000
NNNNNN
00 00 00 00 00 00
000000
WWWWWW 000000000000
000000
~~~~~~
00 00 00 00 00 00
000000
0
WWWWWW
000000
…:1…:1…:1…:1…:1…:1
00 00 00 00 00 00,
000000
D DD D.D D
WWWWWW
000000
——
000000
000000000000
000000
-.””‘—–
NNNNNN
WWWWWW
000000
,’——
WWWw t».WWWWW
00000000 000000000000
0000 000000
NNNN—- OOOOOOOOOOVI
VlVIVIVINNNW
OOOOWWWO
NNNNNNN-
WWWWOOOO’l
OOOONNNoo
00000000
N. N N N N N N –
VI VI VI VI N. N N 00
V’llJ’VV’lVVlVlW
00000000
NNNNNNN.N
00 00 00 00 ~ ~.~ 0
0 0 0 0 00 00’00 0
00000000
WWWWNNNN
OOOO…:l…:l…:lN
VtIJVVt– 0-
00000000
W W W. t>.>N N N N
WVJW~ODD-4
OOOO~~~O
00000000
W W W WW W wiN
V V V”I, Vt ~ 0
VI VI VI VI-..l…:l-,.l 0
0000000’0 – –
-……
VI U V. V
W W W W
0000
– -…….- 0’10
ooOOO”V
OOVIO
—
000000…:1
WWO…:l
. 0000
N’N –
OODOO
OO~D
0000
NNNN
NN-O
OON~
0000
NNNN
~~WN
0000
0000
NNNN
OO~W
g’@ gg. ~——
VI VI U U V. V.
WWWWWW
000000
.
——
0
~~~~ww
WWWWVIVI
——
…:1…:1…:1…:1…:1…:1 VlVlVlVI~~
VlVlVlVlOO
——
000000000000
oooo.j>,~
0000 0000 VI VI
NNNN–
OOOODD
00000
000000
NNNNNN
—— VlVIVIVIOO
000000
NNNNNN
WWWWNN
8888i3c.n.j>,t.)I)”””O(OOO j
0>c.n.l>.t.)1)”””
~a~”‘<::~'1-~'=>i3~~3..,io~.j~
;~011~;~~~h~~~~;!~~..3~~
~~::;~~~..>~::;~~
~~~~~…~
;;>~-;>”
.”‘~ – ..r
,:)”=;:’011
” C’-
,- ……
‘1 l’ ~ r” ‘=> =I ~
~ . ~ 011
;… ~~~,,~~ ~’i- ~~-~.,.. 11
~011 -;>’f’
~””~~’9
..3~~..3011+C’-
011 ~
~~~-~ “”..3~ ~~
:r
– =I~~ l’.jn
::,I” ::; ~~ ~’9 ~~~
,.~
~ .;~..,~ =t.~
~..3 . 011~
~~..3
..3~ ..::;::
..3′)o~
~ j~ ~~
~~
..3~
“”’ ~ ~
~-
— ———
“”~”””’-)WNOOOOOOO
0’1
0000000000000
0000000000000
0000000000000
00000000000000000000000000
0000000000000
————-
00000000000000000000000000
0000000000000 ——
000000
0
000000
000000
000000
00 00 00 00 00 00
000000
— —
000000000000
000000
…:1…:1…:1…:1…:1…:1…:1-1-1-1…:1…:1…:1
00000000000000000000000000
<;:>000000000000
DDDDDDDDDDDDD
.UJW’JJW/JJWWWf…IJWf…IJf…IJW
000000000.0000
— ———
0000000000000
00000000000000000000000000
0000000000000
————
NNNNtVNtVtVNtVNNtV
WWWWWWWWWWWWW
0000000000000
————-
W f…IJ w. W f…IJ f…IJ f…IJ W W f…IJ W W W
00000000000000000000000000
0000000000000
————-
VVVVVVVVlAVVVV
f…IJWI..;JWf…IJWf…IJf…IJf…IJWUJww
0000000000000
– – –
…:1…:1…:1…:1…:1…:10
“”.,.,.,.,NN-OOoooooooooooo
OOOVlVlOOOOOooo
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

..
z
t: ~ww w
w
~~~~~~~~~n~….
……..
…. …. …. …. …. ….
…. p
w ~….
0 CO ….
ell W ~CO
e»….0)
ell ..
W ~….
0 CO
e»”” 0)
ell..
W ~….
-1(‘) (‘)
en ~…
en< ~f~' !: ~rQ f C') ~::c ~~(')(') 1:0en [(') en f0 f i"O~ (') en S! :z: 'It c: Ig Ir nn n n &"n0 0n 5. ~!! eI i:~.. i. ~3.e: ::i [a :I 0" ~[ i~S;. 6' ~n E. ifIi :I:I. if n ::i I -I n n ..p, ~.p, ~III n ~n!!. p, Ii' P, :I I1:' if p, ~1'if!1 III ~~'!i! I ~III ~-I ~~p,;:;. p, ~p, p, ~a.- ::cg ~; P, 0" ~0P,c: .. ~!:!f ::c c ~. ~~. en ~a-... ~Q.. en S. It' a: gen n "0 i! ~5. !en 5-C::P, -I In P, :I 3 I:: 5: j; :I i 0" f. ;:! n Z ~c: if H'~ !: P, ~~s' ~' ~~P, n n "0.. ~c: ri" -I a' ';< a "0o' ... ~:I n ~... a. 0 .. illm :0 :I. Ir!!!. -I lr~ 2>
lg
~:I.0 n
0″1:0
g. ~a:I
8. ~~~~0-< Q. ~- Ir 5n en -a :I -I 'f... l 0 ~III 3 ii1 u;' -5. en .. .. .! .. ~-!iiI Ir n "On ~;;; :;° ~nfi n Q. ~~.~8." en :I. iiI -I n -!n P, m l ~o' Ir .. .. ~o'.. :::; :r c: j; 0 1n ;;; :1 -- :I Q. Q. ~P, ~P,Q. n ~ii-t ~-I ;. P, n0 ~!. ~s. o' Q. ;' Qn Q. ::O 0 nn qo III -!en ::s .. n 0 ill P, ~... III nQ. :r ~n .g III '. t N N N N N NN N -- - - ;:;;;:;; .. . . . - C N0- - 000 0- 00 -'V .... .... .... .... .... 0 0000 0- "" .... .... 0 0 000 0::0 "" "" .... .... .... §§ § § § § § § §§ § §0- §§ § § § § § § § § § 0- § § §§ § li 8 00 N N N 88 8 :::i :::i :::i '. Ii - c- - - .... -0000 00 00 00 00 00 00 00 0000 00 00000000 00 00 00 00 00 00 00 00 gg00 00 00 00 00 00 0 0 0 0 00 0 0 0 0 0 00 0 00 0 0 0 00 0 0 0 0 00 0 0 0 0 O N N N N N -;;;; - ;;;; ;;;; - - -- - - - - - - - ;;;; - - - - - - Ii "" .... N N N 0000 00 00 0000 00 000000 00 00 000000 00 00 00 00 00 00 00 000000 00 .... .... .... .... .... 00 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 00 0 0 . .... .... WW W N N N N NN N NN N N N NN NN N N N N N N N N N N N N N N II 00 00 ~""~'OO 00 00 00 00 0000 00 gg00 00 0000 00 0000 00 00 ~0000 00 00 00 00 00 00 00 00 00 0 0 0 00 0 00 0 0 0 0 000 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 .... .... """" "" .... .... w """"w w.... .... w .... .... .... .... .... ........ w .... .... .... .... .... .... .... .... .... .... .... w II - ;;;;.... .... .... 00 0000 00 00 00 00 00 00 00 00 0000 00 00 00 0000 00 00 00 00 0000 00 00 00 00 00 00 00 .... .... .... 0 00 000 00 0 0 0 0 00 0 0 0 00 0 0 0 0 0 0 0 0 0 00 -../ -../ 0- 0-0- "" "" "" "".."" "" "" "" "" "" "" "" """""""" """" "" "" "" "" "" "" "" "" "" "" "" 1l 0 0 ;:;; ;:;; ;:;;00 00 ~:!:00 00 00 00 00 00 00 00 00 00 :!:00 0000 00 00 00 00 00 00 00 00 000000 00 .... .... 00 0 0 00 0 0 0 0 000 0 0 0 0 0 0 0 0 0 0 0 0 00 00 00 -...I -...I -...I ~0-0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-0- II ..0 ..0 000000 .... .... .... ....w.... .... ........ .... .... .... .... .... .... ........ .... w.... .... w .... .... .... .... .... .... .... w w00 00 00 0 0 0 000 0 0 0 0 00 00 0 0 00 0 0 0 0 0 0 0 00 0 0 0 - 0 III 0 ..0 >D..0
-…I -…I
-../……
-../ -../ -../ -../ -../ -../ -../ -../ -…I -…I -…I
-…I-…I
-../ -../ -../-…I
-../ -../ -../-…I -…I
-…I
-../ -…I
-../
00 000-. 0-.
0-00 oo
:!:00
00 00 00
0000 00 00 00 0000 00 00 00 00 00 00 0000 000000
00 00 00 00 00
0 0 00
0 0 0 0 00
0 0 0 000 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 00
– — –
–
lit
IV IV
– –
C)
C)

~0’1 0’1w
w w w …. …. …. …. Vol …. Vol…. …. …. …. …. ….
w….
…. ….
…. Vol …. …. …. …. …. …. …. ….
w….
OQ OQ
“” “” W
0 0 0 0 00 0 0 00 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 00
– –
– – —
– – – —
– – – – — — – – – – – – – – – —
– –
– –
III Cl
.jS;
“”w …. ….
00 0 0 0 0 00 0 0 0 00 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0
0
i
VI VI
0 0 0 OQOQ OQ
OQOQ OQ
OQ OQ OQ OQ
OQ OQ OQ OQ
OQ OQ
OQOQ OQ OQ OQ OQ
00OQ OQ
OQ OQ OQOQ
OQ
VI VI VI VI VI
00
0 0 0 0 0 0 00 00 00 0 0 00 0 0 0
0 0 0 0 00
0 0 0
~- —
—
– – – –
— – —
– – – – – – – -….
—
– –
– – – – – –
lll ::j
~0’1
“”””..
IV IV IV IV
IV IV IVIV IV IV IVIV IV IV IV IV IV IV IV IV IV IV IV IV IV IV IV IV IV IV
~”” -.I
-.I-../….
‘W
“”w
……..
…. …. Vol
“” “” ….
…. …. …. …. …. …. …. ….
w….
w w w w ….
ww w
…. w OQ OQ
OQ 0 0 0 0 00 0 0 00 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00
– – – – –
– –
– – — – —
— —
– – – – – – — – – –
– – – – –
–
III
E
00
OQ
0’1 0’1 0’1 w w w
w w wwVol
ww w w w w w w wwVol …. W W W
W …. W W W WW
…. W VI VI VIOQ OQ
00 OQ OQ
0000 00 OQ OQ OQ
OQ OQOQ OQ
00OQ OQ OQ OQ
OQ
OQOQ
OQ OQ OQ
00OQ OQ
OQ
0 0 0 0 0 0
<:>0 000
0 0 0 0 0 0 00 0 0 0 0 0 0 00 0
0 0 0 0 0 0 0
~IV IV
– – – – – – —
— – –
— –
– —
—
— – –
– – – – – —
III
~0
0OQOQ
OQ
VI VI VI VI VI VI
VI VIVI
VI VI VI VI VI VIVI
VI VI VI VIVI
VI VI VI VI VI VI VIVIVI
~,
VI
VI IV IV IV WWW
Www w w w w ww….
ww …. …. …. …. …. …. ….
…. ….w …. …. …. …. ….
0 0
“” “” “”0
0 0 0 00
0 0 0 0 0 0 0 00 0 0 0 0 0 00
00
0 0 0 0 0 0
~.
IV IVIV
IV IV
—
– – —….
—
– – – – – —
— – –
–
—
– –
– – –
–
lI1 ::O
…. ….
0 00
0’1 0’10’1 0’1
~~~~~0’10’1 0’1
0’1 0’1 0’1 0’1 0’1 0’1 0’1 0’1 0’1 0’10’1 0’1 0’1 0’10’1
0’1 0’1 0’1
8 0
IV IV IV
00OQ
00 0’1 ….
…. …. …. …. IV IV IV
0 0 0 0 0 0 00 0 0 0 0 0
0 0 0 0 0 0 0 VI
Ow w ….
…. VI VI VI VIVIOQ OQ
0VIVI
VIVI
VI VI
VI VI VI VI VI VIVI
IV IV IV IV IV
—
– – — – – – —-
– – – – – – – – – – – — – – –
–
lU
VI
VI
IV IV IV OQ OQ
OQ
00 -../ -../
-../ -../
-.I-../
-../
-.I -.I -../ -../
-.I -.I0’10’1 0’1 0’1 0’1 0’1 0’1 0’1 0’1 0’1 0’1 0’1 0’1
VI VI VI VI Vi
“” W
w
8 -../ VI
VI VI
VI
“”””
“” “” “” IV
IV
-OQ OQ
OQ OQOQ
OQ OQ OQ OQ OQ OQ OQ OQ
0 0 0 0 0 0 0 0OVI VIVI
VI
0 0 0 0 0VI
VI 0 0 0 0 0 0 0 0 0 0 0 000
IV NIV
t-.JIV IV
IV IV
“”-‘-
–
– – – – – – – — – –
— – —
– – – – –
– –
lit
OQ
OQ
“” “” “” 0 0
0OQ OQ
OQOQ
OQ OQ
OQ OQ OQ
00 00 00 OQ
-../ -../ -../ -.I-.I -.I -../
-.I -.I -.I -.I -../
-../
8 0
OQ
OQ000
80
“” ~0’1
0’10’10’1
“””” “” “”
“”IV
IV
0 VI VI
VI VI VI VI VI VI VIVI VI VI VI
0 0 0 0 0 0 0 0 00 00OQ OQ
VI VI VI VI VIW W
0VI
VI VI VI VI VI VI VI VI VI VI VIVI
” ..
…. ~IVIV IV IV IV
IV IV IV IVIV IV IV
— –
– –
— – – – – – — – –
– – – – –
III
0
-.I -.I
“‘:”IV IV IV
-00
00 0
~~~ 00 00OQ
00OQ
OQ
00 OQ
OQ 00OQ OQ OQ
OQ
VI VI
— – 0
0 0 IV
“”0 0 0
0
g0’1
0’10’1 0’1 IV
IV w w w w…. ….
w w W W W W W
0 00 0 0 0 0 0 0 00 0 0 000 0 0 00 0 0 0 0 0 0 0 0 0 000
0 O
w ….
IV IV IVIV IV IV IV IV IV IV IV IVIV IV’N IV IV IV IV
N
– – – – – – —
— –
—
ltl
w ….

“””” “” ….
IV-
—
– – — – 0 0
§8 8
:8 :8
88


:8
8 8
“” “” “” O’
0 0 0 0 VI VI VI VI
0 00 0 0 VI
VI
0 00 0 00
0 0 0 0 0 0 0 00
0 0 0 0 0 0 0 000 VI
VI VI VI VI VI
VI
VI’ VI VI VI VI
VI
…. …. …. …. …. IV IV IV IV IV IV IV IVIV IV IVIV IV IV IV
~IVIV
N N N
N N N IV
NIV IV IV
N
II
VI VI
—
-0’1
0’10’1
“”w….
…. W ….
NIV
IV IV
N
-8 § § § § §80
0 0 0 0
8
VI VI
-.I-.I
-.I0 0 0 OQ
0’10 0 0
0
“””” “” “” “” .~
@ IV
80
8 8 8
0
00
0 0 0 0 0 0 000 0 0
00
0 0 0 0 0
00 0
…. ….. ….. …….. IV IV
NIV IV IV
IV IVIV IV IVIV IV IV IVNN N N N N N N IV
N IV
NIV
N N
~I
00
OQ
“”””””OQ’
OQ OQ
0’1VI””
“” “” “” …..
w …. w w W …. IV
— – – – – –
– —
–
8 80 0 0
80 0
0’1N VI
VI
VI VI OQ OQ
OQ00 00
—
“”8
8 8 8 88 8
80 0
80
8
0 0 0 0 0 0
00
00 0 0 0 00
0 0 0 0
00 0 (‘)
~~n
r:
!!
m e
Ci) ,.
..
0 (
{J< ~E- - ( - ~(') t. ( : - to "'U ::u m fA C 3: "'U -I I' - < m II en 9- ! c CD ~ 005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050 0>0>0>
(.000…..
.,,~=–~~Qo…9.)
~~~.:r
;:::>~~ .,.r’),+~
r’) .;. .~
~
“‘
, ~
=t~ ..,~
~
r’).~
“‘ .,..
“C’
J)
~~
‘s::
::!
..,J ..,J ..,J 000
– –..,J ..,J ..,J
– —
.c;…j>..j>.
0′ 0′ 0′
YJ YJ YJ
000
– —
– –VI VI VI
VI VI VI
– —
0′ 0′ 0’
00 00 00
000
NNN
YJ YJ YJ
000
000
YJ YJ YJ
000
000 000
~YJYJ..,J ..,J
‘I
000
CT 00
.j>..j>..j>.
.j>..j>..j>.
000
000
–
VI~VI
NNN VI l.71 VI
000
0′ 0′ 0′
YJ YJ YJ
000000
..,J ..,J ..,J
YJ YJ YJ
U U U
000
00 00 00
.I>o.j>..1>0
000
000
D D D.1>0.1>0.1>0
U U U
000
– —
000
U U U
000
000
– —
– –00 00 00
888
– —
YJYJW
N N N
000
000
– —
.j>..j>..j>.
0′ 0′ 0′
000
000
– —
0′ 0′ 0’
000
000
000
– —
..,J..,J..,J
.j>. .j>. .j>.
000000
– — 00 00 00
00 00 00
000
000 .,.
~
0>0>0>0>0>
o>o>rnrnrnrn ~rn~ rnrnrn~.j>..j>..j>.~ .j>..j>.~ .j>..j>.~~
o>rn~~~ ~o(.Ooo m rn.j>.~ ~~omoo mrn ~~~ ~omoo
~”,y~?”,?~”,~”,?y.}n~”‘,”””‘”‘~~~?Qo”,~~'”,”,~~~”,
~~.}~.,,~~~~~~~.}~.,.~!=t~~~~.}~)3~€5~~~~~~~~ :::r ~
~~~~ M~~T~ ~.}.”…9~~”‘~’+~:::r:> ~ ~~
a~~,~~J)~
~~~~ Q~r’):::r~TJ)~ ~J) ~~J)”‘2~~?~Qo~~Tj?~J)’? a~~f’ ~~ ~~ ~~~ e – ~~~.” ~r
8J)~'” .,.~~~…9…9~__n?~
~~~:::r.,.Qo …9~.,,~~,~~~~~
~ ~ r’)~~ =to=y~.}~~ ,~~ ‘.:r~ ~~~~-,jJ)
~~ .} J)~~~.;.’E~,J’~’1’rI ~(1)…9?=t::”‘ “I~’E~~ J)?”‘~”,
~ ~ 1 ~
~~ ~ ~
~ ~ )”0 ~ ~ ~ ~ ~~. =to
~…,
~1 ~ ~
~ ~
~ j ~ ~ ~
~ ..,3 ~:I” ~~~-
J) )”0 ~~~~”‘..,
,~~
“”1
~~ 4
1”-“”=t
P.:r::~~~ ~
~- ~* ~
=t~: .
~ 0::
.}~ .,,~..,
~ofl~~~3 ~~ ~ ~~..,
“”18 ~ ~rI
::ofl ~ ~~’
….
~ -~ ~.,..
~ J)~J)
J)
?-fl
~~ -‘F ~Q
~j;’ ~ j~~~ ~
.”~
“‘ r
J) ~~
n -,j
=t” ~~ T’
–
.,,~
.”~~.,.
‘E.” ~
~.”~
~ ~ J)rI
~rI ‘+
~ ~ ~
~ ~
M’;’
.”..,
rI ~
.”
‘I 0′
U VI U
00000
-NNNN ..,J0.j>..j>..j>.
-0000
.j>.0000
O’.j>.YJYJYJ
YJ 00 00 00 00
00000-
-D..,J-:J..,J
UYJOOO
UOVlVlU
……
O’YJOOO
00 00 00 00 00
00000
tV………………….
YJoo.j>.~.j>.
OYJVIVIVI
OOUVIVI
YJ tV ……
0.1>0000000
OOYJYJYJ
00000
YJWNNN-:JOYJWYJ
00000
00000
.I>owNNN
.1>00’000
00000
00000U.I>oYJWYJ
NNYJYJYJ
VlOOOO
00000
O’.I>oYJYJW
YJ 00 00 00 00
00000
00000 -:JU.j>.~~
YJ..,JWYJYJ
UOOOO00000
ooO’.I>o,l::..j>.
.1>00’000
00000
00000
t:~~~~UOUUVI
00000
–
0 00 0′ 0′ 0′
U.I>oWYJYJ
00000
00000
–
-D-:J-:J-:JooWOOO
OOV>V>U
00000
– –
YJ 0
‘I ‘I ‘I
NNOOOOOO
00000
00000
– –
.1>0-000000
0′ N VI VI VI
OOVlVlV>
00000
– –
0′ N D D D
O.l>oYJWYJ
00000
00000
~…………
-:JWOOO
.1>00’
OOUUU
00000
……
00.j>.000
00 00 00 00 00
00000 00000 VI U VI VI
0000
NNNN
.j>..I>o~.I>o
0000
0000YJWYJYJ
00 00 00 000000
-:J-:J..,J-:J
0000
VI VI VI U ……
0000
00000000 0000
~……
~.j>..j>.~
VI VI U VI
U VI VI U
……
00 00 00 00
YJ YJ YJ YJ
0000
NNNN
YJYJYJYJ
0000
0000
NNNN
00 00 00 00
0000
0000
W W W W
W W W W
0000
0000
W W W W00 00 00 00
0000 0000
.I>o.j>..I>o.l>o
W W W W
0000
0000
.j>..I>o.l>o.l>o
00 00 00 00
0000
0000
V> U V> V>
V> V> V> V>
V> U V> V>
0000
0′ 0′ 0 0’
WWWW
0000
0000
-:J-:J J-:J
0000
U U V> V>0000
-:J-:J J-:J
00 00 00 00
0000
0000
00 00 00 00
VlU V> V>
V> U V> U
0000
D D D D
W W W W
00000000
……
0000
0000
U V> V> V>
0000
……
0000
00 00 00 00 0000
0000 v>.I>o
OD
N N.I>o.j>.
0.1>0
0 D
W W
00 ‘I
00
‘I 0′
0 00
U W
– – 00
00 V>
00
– -.1>0.1>0
v,
–
V> 00
– – 00 J
W 00
0 V>
NN
WN
0 W
00
N N
00 JON
00
W W
W N
0 –
00
W W
00 J
00
00
.1>0.1>0
W –
0
00
.1>0.1>0
00 0′
0 00
00
V> V>
V> W
U V>
0 V>
0′ 0′
W 0
0
00
J 0’
0 00
V> ~J
0 V>
‘I J
00. V>
0 0′
00
00 00
V>N
V>
0 V>

W 0
0 W 00
–
0
0 J
V> 0′
0 v,
– –
00
00 V>
00
00 .I>oWW
0′
U V>
NWW 0′.1>0.1>0
ONN

WNN.I>oWYJ
000
0’.1>0.1>0
-00V> V> V>
0
OWW
000
–
WOOOO
0
U W W
– —
0–
U V> V>
0V>V>N —
0.1>0.1>0
N —
00000
N–
.1>0 0 0
00 00 00
000N–

.1>0 V> V>
000
W N N.I>oWW
000
000
WNN00 0 0
0 U V>
000
.I>oWW
WOO NOO
000
.1>0W W J W W
00 V> U
000
VI W W
.I>o J-:J
00
000
0.1>0.1>0
– 0 0
V> V> V> 000
0.1>0.1>0
00.1>0.1>0
.1>0 0 0
000
J.I>o.l>o
V> ‘I ‘I
WV>V>
000
00 U V>
NNN
NUV>
000
00 V> V>
‘I J
– J J
0 VI VI
0 0
0 W I..;)
000 000 f…t..)W’..,Jo,)’JJWWW{,JJ
v>.I>oWOOOOO
WWW.I>o.l>o.l>o.l>o.l>o.I>oUOOOOOO
NNWOOOOO
000
~NN”””””””””””””
WN-oooooooooo
00000000 .I>oWWWWWWW
OO-:JWWWWW
VlOV>OOOOOO’Ov>.I>o~.I>o.l>o.l>o
WO J 00000000 00
00000000
00 00 00. J ‘I ‘IJ
‘I
Ov>-OOOOO
WV>OOV>V>UV>V>
– —
–0
U-OWWWW’~
V>OV>OOOOO
…………-………………………..
~ IJ.J
tJ.) ,.’………………….
0 VVVI UV
00 v>W V>UUV> V>
…………-……………………- O’OV>wwwww
ooN 0 00000000 00
00000000
…………-…………….-…….
000’’’’V>-:JOOOOOO
OUOO V> V> V> V,V>
NNN””””””””””””’-
WN-oooooooooo
OOOWWWWW 00000000
NNNNNNNN
OLJ’~-“””-“””-v>.I>oWOOOOO
00000000
WNNNNNNN
ooo J.I>o.l>o.l>o.l>o.l>o
0000’00
00000000
WW’~NNNNN
WNO J J-:J-:J J
V>NOOOOOO
00000000
W’JJt;.J’,,;jWWl#J’..iJ JU.I>oOOOOO
OO’NOOOOO
00000000
~W’J.J’,,;)WWWW
OO J’~wwww
v>ov.OOOOO
00000000
~~.4WWW’,J.)W
.I::oNOO’OOO’O
0.1>00000000
00000000
.I>o.l>o.l>oWWWWW JV>.j::.OOOOO
Uoo-OOOOO
00000000
v>.I>o.l>o.l>o.l>o.j::..I>o.l>o
NO JNNNNN
V>OO.l>oOOOOO
00000000
V> v. v, .1>0 .1>0 .1>0 .1>0 .1>0
‘I .1>0 N V> V> V> VI V>
‘10000
v>ov.OOOOO
O’O’v..I>o.l>o.l>o.j::..I>o
WO Joooooooooo
00000000
00000000 W W N
00
.1>0.1>0.1>0
00-OOW
0000
– —
0000..,J000
w w wW W-
OOU
.j::..I>o.l>o
00000’
000
‘1’10’
000′
U U 00 00
W W 00
00 U
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

,
/ Z
~ ~~~ 8
m t f: ~ ~ 8fB.~ g: g,
~. ~ f: ~ ~ g t it I~ & ~ t t t ~ ~ ~ ~ .
~ &: 9
,[rl .ln!U¥f~~nnHUnUn HHLHHHU
(I) … ;;.~
Ii:,00
0 3
:1 ii’i.2
-S
~Q E IE
18if PI> f: ;:; ‘:I~ n ~ g
PI> .
..~.::! ‘AYC
-tRo
0,
. ~. ~.1CiO~ CD
g 1. ii.~
e.:.’:t
9;!
i§- g’Ie;.1′< -g. <:; O"~. ~;::!. r. if . ~ ~:; ~. iiI :j!!"';;: ~ ~ ~ ::; :I a.'<::C"" "iiI Ro" lit... 0 "" ~.. !T It ... n. E ':I< yo Do 3Oil, R"§ ':I ~f g. 8, ~0 f/1>
;E;- S. 8 8 ,-‘ 8 6- R”
C5r;r
f:-:v
~::I>
–
c’> R ..::;. ~
::! =It
g- PI> !!! It ~. Z
..
. :,,; 3.~:g
“.a:
. ~ go
nr< [ -< ~ ;J(I) i l~ 3.~ ~ -< .~.. 3a 3 8 ... ~ ~ ~ f: ~ S' n' :r.. i 'x a. 0 "C 0 :r:r -'n ... f: en a g -.,... -tI» q ':I .'" ".. I» a2.::S n~83 ;'e, g.9 2. 8' f: ,... '"e!..~r;r 8!T !;. ;,... 8:>. en
i’R”
,’
. ‘(=)~
“§’
– ii. ~
8e.
5cii:
.g;;:
ii a~
.~28
~ ~ .~ –Itg
2′. -1
: ‘CI , 5II>
~.. a :>. g!!LRoC’)~, t:’ . 0
.
‘a :I
.II>
n
ao’
II> ;0
o’ S’a a'” ~ DI2-t
“” en
.
en
:I 00
‘ ,,;.
Do t:’ OJ”‘- -6
.
0f’J” It
Do
“0
~ ~
n
~
~
~
.,.
ia
. ..
II
:I
Do.
.
a’
..
~
CD
D1
CD
CD
~
:I
:8
I:
!.
.,.
a
:!I
..
II
g
:;
‘< :a II .. CD ~ Ie:: cL .-, -..I -..I, 4:ao ~ .>
0- 0- 0-
I.> I.> I.>
000
– -i
~ – -~
VI V8 …,.1
VI VI VI .-.”,.,””
csg
~ ~’~
t – N ,
N N
-..I ~
. …
i: 0888′
0- .I.> 1.>’ I.>
I.> 00 00 00 00
0 0 0 0 0
– -0″‘” -..I …..
VI 1.>000
U. 0 .A VI U
~~;: ;:~ooo
~2J~,’~~~~~
~ N N
I.> ….
8&8 N
–
I.>00…
8 ~~~~
~””I.> ~N-
888′ 88~~~
I.> …. -..I -..I …..
888
t t t
888
v. v.’ v..
N N N
1:11V. V.
000
0
>.I t…I t…I
000
000
…..
t…I t…I t…I
V. V. V.
000 ‘
….
88
i §N N N
I.> ….
888
N N N
00 00 00
888
v. .t…I t…I t…I
N N t…I t…It…I
~ 8888
0 ..,., t…I t…I t…I
t…I 00000000
‘58888
.;., v. ..,., ..,., ..,.,
t…I t…I. t…I t…I
~ 8888
000000 000..,.,..,.,..,., ..,.,..,.,…,., ..,., 0000
88,8 88888

..,., ..,., ..,.,
v. v. v.
000
– – –
000
v. v.. v.
000
000
– – –
– – –
00 00′ 00
888
– – –
t…It…It…I
N N’N
0 0.0
000
– – – ..,., ..,., ..,.,
0 0 0
000
000
– – –
0-. 0 0
000
000
000
– – – -.I -.I
..,., ..,., ..,.,
00’0
000
– – –
00 00 00
00 00 00
000
000 II) v.v.v.
..,., v. v. v. v.
v. ov.v.v.
00000
–
0 000
V. ..,., t…I t…I t…I
88888
–
– ”””””””’
00 t…IOOO
8 8 V.V.V.
000
– –
U> 0……………
N NOOOOOO
0 0000 0 0000
– – ..,.,
-000000

0
NV.V.V.
oov.v.v. 0 0000
– –
0 NOOO
0 ..,., t…I t…It…I
8 8888
– -…………….
~ ~888
0 0 v. v. v.
0 0000
—-
00 ..,.,000
00 00 00 00 00
88888 .
v- v. “‘” “‘”
0 0 0 0
N N N N
….
8888
“”””””1.>
00 00 00 00
0000 I-..I,.J
0000
VII V A
“‘”
0000
00 00 00 00 0 0 0 0
…:i:
“”‘.Av.v. V. V.
“‘”
– – —
00 00 00 00 I.> ….
0 000 -,-
N N N N ….
8888
N N N N
00 00 00 00
8888
t…I t…I t…I t…I
t…I t…I t…I t…I
0000
0000
t…I t…I t…I t…I
00 00 00 00
0000
0000
..,.,..,.,..,.,..,.,
t…I t…I t…I t…I
8888
..,.,..,.,..,.,..,.,
00 00 00 00
8888
v. v. v. v.
v. v. v. v.
v. v. v. v.
0000
0
t…I t…I U> t…I
8888
………………..
0000
v. v. v. v.
0000
………………..
00 00 00 00
0000
0000
00 00 00 00
v. v. v. v.
v. v. v. v.
0000

t…I t…I t…I t…I
8888
8888
v. v. v. v.
0000 ….
0000
00 00 00 00
8888 VI.
0 -0
N N
. 1::
8-0
….
00 -..I 00
-..I 0-
0 00
VI ….
– –
00
00. VI
00
. .
VI –
VI 00
– –
00 …..
00
0 VI
IV N
N
0″”
00
N N
00 -oJ
8~
t…I t…I
t…IN 0 –
00
t…I t…I
00 -.I
00
00
..,.,..,.,
t…I-
0
00
..,.,..,.,
00 0
000
00
v. v.
V. t…I
V. V.
0 V.
0 0
t…I0
0
00
0
000
V. N
ov.
-.I …..
00 v. 00
00
00 00
V. N
V. 10
ov.
10
t…IO
Ot…l
00
–
010
0…..
v. 0
ov.
– –
00
00 v.
88 .
……..
0 VI VI ~.
~~::~~~~~
N “”I~. .. .
§ ~ ~ ~ ~ ,~Ig 8~8 g
:..
INNN ………
000
~ ~~
VI VI VI
1000-0-
0-1.>””
000
– 00 00
‘0100-0 VI I.>
;;–
VI VI VI
0 VI VI
N
0.. N —
00000 N
N N
– I~
~ ~ ;;
~ ~I~ ~ ~
I””
I~””””
0 -0 -..I
……..
VlOVlOO 00
0- 8VI
. .
I~ ~ ~
w “””0000 0000
0 000 00
~ ~ 00
~ ~ l~ ~ ~
wv. QOVt.Av.v. .A
– – 1.-
v: = ~ ~ ~ I~ ~ ~
VlOVlOOOOO
—–
~W……—– 0 -V. V
V’IVt V
OOV.WVIIV’lVlVV
N ——–
~ ~ g;;
0
0-VI
~I~ ~ ~
000 gg~gggoooo
to-.,) —
10 10 ..,., VI V.
000
U> N N
..,., t…I t…I
000
000
t…I NN
00 0 0
0 V. V.
000
..,.,t…It…I
t…IOO
NOO
000
..,.,t…It…I
t…I t…I
00 V. V.
000
V. t…I t…I ..,.,……….
00
000
0..,.,..,.,
-00
v. v. v.
000
0..,.,..,.,
00..,.,..,., ..,.,00
000
,.,..,.,
V. -.I …..
t…I V. V.
000
00 v. V.
N NN
NV.V.
000
0 0
0 t…I t…I
000
000
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

.
p1 Vi .1).
. U)
U)
~U)
~N
1’> 1’>1’> N
1’>N
1’> -4
-4
N ….
lua- ~!=-~c.n~U)
N CD
~N”
-0.
U)
…..,
<»U1 U) -0.N I) -0. -4 ~~~::r :l" ::J' ::t ::J' ::J' :I" ::J' ::J'::J' ::J' ::J' ::J' ::J'::J' '''' "' , ' i ::>
po.
~~~….
::> )t
~ww
t ~-1-
::r .:>
“” “” “” “” ::J’
~r:!; z: ~-
….

-1-;:r
..,.
!:It ::I(~I
.
.
7>Y’7> ::t
n =I
-7′ ~~~..,
e~~::r
0 -Q
e
“” ~
~
~-….
-Q
….
~e-t C
~~~,n
-+
oJ
i..
:;r:;r :;r :;r
e ee
e
=.J .:r
1
:;r
ee
e ::>
~,
~~~~..,.
~~~~~n
,::r
~=C
~~~~~-7′ = =
==
~~~.:>
~~nn
nn
= =
= = .:>
~..”..”
::r
~~~S> S>
S>
a n
n
n”IT :>
“”
” n
;>
S>
n -7(
~.Jc:
,:sa
~;:r =
.J
n
“IT ::>
~~oJ) ::>
;…”
–e -+<;. , iC iC ~.J:r n 001 :;) S>
..S)
:;)
;5 ..!
‘”CQ
..:I
~P ..,.
‘i’ ..;.-
Old $ ~’=l1
::J’
00
0 ~I.Ht..)
00
.” ~I.A 4iIo I.H
to.)
– 3’11~
~I.A
“I.H
t..) t..)
00<..J "I.A t..) I.H ~I.A ....., <0 ;. ~.I.H <0 -I.H C I.A to.) $ t..) 0 ~0 00C N (X) ~';re <0 I.A I.H I.H I.A " C ~I.A<0 <0 <0 <0 a 8 po. C 00I.AC 00 0 00 00 0<0 to.) ~<0 a = - ~/ ..,,':;r / . - - -- -- - n;' ::r ~t..) t..) <000 0 0 0I.H -C "0 VI ~~~.p)~ fJ .... ~g 0 ~"I.H VI " - <0 ~I.H 0 <0 (X) <0 I 01 gI.H <000 00 0 I.H 00 I.H -t..) 0 -g a 01 .... 0 0 t..) <0 <0 ~<0 0 <0 <0 <0<0 <000 0-a ~~" ~..,. :S ..s ~...,. =..s .. t-..)- - - to.) " - - n I.H I.H I.A -00 VI VI -~t..) C 0VI tt..) eN I~ 00 t..) "VI I.H <0I.A I.H I.H 00 <» "'-I 'i' <0 <0 <0 t..) 00 ~" "<0 t..) I.H ~to.) <0 ac.n n ,~~ .p) ~::J' i ,, ~"VI I.H I'V - "0 VI ~I.H IVIV - ~3 '11 ';. ..! - - t..) "0 00 VI 0 "-...I 0 00 -I.H <»m ~.;~po.. = VI C t..) <000 <0 - <0 <0 -I.H ~VI<0 VI ~(X) - ~0I.H - 00 VI ~t..) <0 0 00 - N eN re =n <0 I.H VI00 ~ I.H I.H I.H I.H <0to.) I.H VI aa ~:;r -7'4 ::r * , .... - - - -- n~ ~<0 <0 "VI VI ~- "0 I.A ~I.H ~~~ N ~<0t..) " ~<0 " ~0 I.H ~" ~c.n N .p)~ 0 <0 -<0 0 <0 VI -0 I.A <0<0 "<0 eN 0 ~10 <0 N <000 0 0 0I.H - "0 VI <0 0(X) ~, oJ = . =.:>
– –
– —
eNn
~00
– t..)
0
~~0I.H

“I.A
~I.Ht..)
t..) …. IVI.H
0 VI to.)
00I.H
Nt..) to.)
VIIV eN a
I ~<0 t..) - " - 00 "C 0 -00 q eN ~I I ~-,a . ~,':)( - 91'- ~00 0VI ~I.HI.H ~tI.H I.H ~I.H I.HI.H :'1 N 00 -<0 -VI <0 "VI VI ~I.H <0 g <0 <0 -...I 0 00 <0<0 VI <0 <0 <0 <0 <0 <0 * J , ..s , I I =::>
– ‘1–e
VI 00 ~I.H
Nt..)
– I.H
t..)
IVt..)
– – –
–
-7(
….
I.A -…I 0
“<0 VI I.H <0<000 00 VI VI ..,., " ~~-i' ..! . . II ~= , n § g t..) t..) -- - t..) IVt..) t..) --- 9 ~VI t..) <0<0 <0 <0 I.A I.AIV : . <0<0 <0 <0 <0 <0 <0 <0 <0 <0<0VI - oJ . , I. . .. . . . . = n l:. N -0. ./ c.n -Il1o(X) ~c.nc.n c.n U1 ~~~~)~1 ? ~I~I 1.. ~1"'11 ~I'- ~~~~~..,. ,) ~-i .,.. :t ,) ;: .= ~'"..; ~r') 1$1 ~~1 =- ~., ? 1-1 ~1- .. ~~1-1 1~1 1" ~1=1 ~~~' >‘
.:)
~
t-.)
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

;
z
0
0’1 0’1 .t::a.
~(a)(a)
(a)(a)
~I)I)
!’>I)
I) I) I)
!’> …..
…..
.
i) …..
0’1i)
…..
.t::a.0,
~CNN
“‘” (a)
Q)
“””m
0,
~CN
N”‘” I)
N
“”””” .
6′ 6′ ==
~~i~41
41 ~c::
~’,,~
~4141’TJ
~~~,;p
s:: (‘)
~’
.., ..,
Q 0
00
<:>
“‘=’ ~a0
00
~c:r0
e;
:L
~”‘=’ :;!8
0 8
888
0 8 8
88,’
88
0 –
0 Q.
:I.
~, -.
c
– –J
VI
N
– :~
w w
“”N
-.-
10 0
..,
:I.CI
tD
– –
OQ’ S!:
— “‘f
– –….
0 0
VI
0
~
. .
–J ~–JVI
W
tV
– –J
0
VI
~IN
N
– –
i~ 😛
– – N
–J0
~10 VI
§–J
00
-W
0
VI 10 ;’ N
~00- 0
-w
VI
0 VI
-00
~10 – 10
W…..
00 VI
N0 0
00
– N
W
–
0 W 10
VI00
.. 10
WW W W
NW VI
00
>E
go tD
” ~
~8 ~N
N
— – N tV
NtV
–….
~=
8
W
10
~N 8 888 VI VI
tV
‘0 0
0 0
<::>0VI
‘=’
:I.
< ~~., . . I. III I I. . 'It ~N - VI VI ~00 ~VIVI VI VI, ~ ~ ~ ~ ~ :l ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ . (") ~ f;J ~ ~ f;J ;:= ~ ~. ~ ~ [ ~ f;J C/) 0 :T CD a. c: CD I) i .., ~ - ~ (JQ ~. .... ~ CD s I ~ W --J .... 10 & ..... c - ':< N § ~ (JQ CD - 10 tV UJ 005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050 ,.:) ~* ...., :"" 0) 0) ~, CD Q)i) ......,(,) i) ~0) C:}-fI ]~"" :; = ~~~~~. "'-' ~ti ~:!a'I) ~..cC: ~x~ ~.a oto.at-~. ~~). ) ~, n t ~i g:r =E ~~~}: :; J> :r
~I'” ‘” ~::;,.1
n
t ‘-fI
a ==
,.1.
~,:r
“” ‘K .’
~~~..””
,
.
.>t
t >
.:
,,
~,J:~'”
~~::> ~;>-1′
:i 1+
~;~e,Je
n
i”
…
>fc ~~::J
~.~t
”
I “”‘
””””” ””’ ‘/:1′
0tiI
~…..
§ ~Q)
a~,!-
…
…
i ~~.slt
~8 po.
=
! t’
“,,'” ;r
~….. n;”/:1′
~I ~t
m
§§ ~~~….
.
C1II
~i4 CD
….
-.I ~0
u.
= t…
n
-.I0tiI
J ~=
-.I
– >7
I ~w
Q
– – N n
V N – co co
V
~.. O~
~00 V
‘i’
n
~.~t ~’/:1′
81 ~..
…… …..
…..
a~,!-;,
-.I
B I) I)
01 ,..
=
…
….,….,
CD ~.slt
‘!- I 0
01 01
~=n
0) 00
t’
3> ;r
..
..
;.0′”‘/:1’
…. “”‘..
. n;’
….
~0 I) I)
~~~U.
~ 01
~~…..
~~011
.
;.0
-.I =
.. ….’
” =
~I “” – –
– n
~~I.N I.N

V V
>-“”
. . . . . .,~
8 Q)
~~0
0
*
. . . . . …
~. =
w n
“‘
en Cj
-+C
~,
.11 t-
;r
-.I
. .
. . . . .
>-=
, n
8 ~-.I
. . . ..
=
n ..
)f
2001 ill
ICI1
,..
1»11
101
~~
..,
~ ;r
~ i:
.!
‘”
~
~
~
~
1-1
IftII
..
~
‘-1
~I
a 101
o$j
;
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

z
0
“”” :”1 ~en
~CO 00 N…
……
CIJ i)
~en
~n en
‘T1
> c::
c::
c::
~= (‘)
~…
tnen
en
–
=’ e 0
S’….
S.S. e
o
“‘ ::s
e
f co
::s
~d(JQ
(JQ
(JQ
..,
5’ Co
Co::r
~(IQ
i I’D
Q.
(‘)
‘< a. I'D Co ~~en Co (') tn ~.,.. ;= 00 .... ~5r -3 >I’D
~rn
DI j …
3. –
(‘)
~>
5 ~::s
~i 59n
::s(JQ
~.,.. …
-. – :;I.
S’ (‘)
rJ(JQ
::s..,
=-
9 S'(‘)
:I ‘< ~{I) r:>
.,
~::s
(‘)
~::sCo.,..
~- ‘< = a 0 Co (')(JQ ~=' ::s (') Ci"- - .... t'D ~= '<(') 0 ~0 s. = "CS s. 0 e ~0 '8 ." "0 ." 0 ~t'D~.., .., .., 00>
0
!os
00 ….
…………
§ tV
….,J
….
UIUI
00
rJi
~~~§
§ ….,J
UI 00
UI-
0 V)
t.JJ00
0
~za
I’D e
..
–< .... .... "CI m t.JJ IV t0 t.JJt.JJ t.JJ a IV ~00 §§....,J ., 0 0 ....,J UI::a "'" 00 ....,J IV t.JJ 0 ". ~'. "'" !.II j ~"'" .... ~!.II ~t.JJ0 .... .... IV = C UI IV.... 00 00 UI ~"'" 0 ....,J ~00UI 00>
~!.II 00 I
I I…. ……..
!os
~C t.JJ IVIV UI
rJi
~”‘” UI
….,J
….,J

~0 UI
UI t.JJ
-I»
> co
0 00 ….,J
–
go I’D
Z
I’D
~..
“‘” ….
II I
~”‘”
“‘” 0
IV IV t.JJ
a!.II
w UI
UI UI….
I
~
UI
~00 =-
….,J
000
”
:I
I ,
I
~”‘” “‘”
~w
“‘” ….
…. ….
t ~t.JJ
t.JJ
=> UI UI
en
I I I I I
‘ f!.
!.II 00
.5
~g 8 :3.
~I’D
.,
00
* rIJ.
!
‘
I
,
,
‘.’ ~=
(M ~;c
!.II
S
C”I.I
~f!.
,
‘I
I
I
‘ I
~~~(M
~g
=
:I.
~-3 ..,
, ,
II
‘I» (11-
~….
UI
.
–
. ,
So
(‘)
0
~
(‘)
..,
-.
en
Co
::2.
< S' (JQ So (') 0 ~ ::r ~ ~ e?. en 0 "0 ~ So (') en ~ ~ S. 0 0 ~ ~ ~ ;1 c ~ Co ~ .., ~ §: Ci ~ [ (') i3 .... ~ (JQ ~. ... ~ Ii1 I ~ t.JJ ..oJ .... ~ '-4 C .... ':< IV § ~ ~ ~ .... N ~ 005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050 - -HICr'7.hLAO?- rm9'-11 '/I:m.r'l! 7ff'P -m1 loCh1'i" r-t-"ltf- :rC'i' -m1 M. h"1"'" h"lllC 0.'< r+c", ~, m, /.IIh 10001. 15001-20001- 25001-30001. 35001- 40001- 45001- 50001- 55001- 60001- 65001.70001- 75001-80001. 85001. 90001. 95001 .,...", r"}"1~ "C'" "".,." 'Ill10000 15000 20000 25000 30000 35000 40000 45000 50000 55000 60000 65000 7000075000 800008500090000 95000 1 OOOOC 1 h+hA+' 'i'(r'i'6,,)"I~ 10 60002000 3000 4000 500060007000 8000 9000 10000 11 000 12000 13000 13500 1400014500 15000 1550016000 16500 2 "'IC, +IS 1'~"1~ '}"I/I.'f 10 6000 2000 3000 400050006000 7000 8000 9000 10000 11000 12000 13000 13500 1400014500 15000 1550016000 16500 3 r?""1l1 ""'1',~"l-n-'}"I~ 10 6000 2000 3000 4000 5000 6000 7000 8000 9000 10000 11 000 12000 13000 13500 1400C 1450015000 15500 16000 16500 44'>11, 1.,” ‘}”I~ 106000
2000 3000 4000 5000 6000 70008000 9000 10000 11000 12000 13000 13500 140001450015000 15500 16000 16500
5 1’C’I/1/ll~1 “}”I~ 106000
20003000
4000 5000 60007000
80009000 10000
11000 12000 13000 13500 1400014500 15000 15500 16000 16500
6 m+~~ h.’}!-It-tt9”f In~l1t” .~t.l,l 10 6000 20003000
4000500060007000
8000 9000 10000 11000 12000 13000 13500 14000 14500 150001550016000 16500
A~ A~ rTi.,.”! Ti.,.’!’, r?””1l1 “IC:IPt
7 “}”I~ 106000
2000 3000 4000 5000 60007000,
8000 9000 10000 11000 12000 13000 13500
1400014500 15000 1550016000 16500
8 rItTC.1′ ~~9”f’}”I.!’: 106000
200030004000 5000
6000 7000 8000 9000 10000 11000 12000 13000 13500 1400014500 15000 15500 16000 16500
9 rou(,t,f
Il1”f hlll”f 10
6000
2000 3000 4000 5000 600070008000 9000
10000 11 000 1200013000
13500 14000 1450015000 15500 16000 16500
’10 ~,,!’}
‘}”I~ 11:1’ 10 6000 2000 3000
4000 50006000 70008000 9000
10000 11000 12000 13000 13500 14000 1450015000 15500 16000 16500
11 II1.C hh~~”‘f
10 6000 2000
30004000
5000 6000 7000 8000 9000
10000 11000 12000 13000 13500 14000 1450015000 15500 16000 16500
12 ht.”~ h?”(~’f
10 60002000 3000
4000 5000 6000 700080009000
10000 11000
12000 13000 13500 1400014500 15000 15500 16000 16500
13 ?””I11 “1+1.11 10 6000
2000 3000
40005000 60007000
80009000
10000 11000 12000 13000 13500 1400014500 1500015500 16000 16500
14 rmll>- ‘}”‘.~’ 12 6000 2000
3000
4000 5000 60007000
80009000 10000 11 000
1200013000
13600 1420014800 15400 16000 16600 17200
15 V’I, 1′,o:c:.’1″ 136000
20003000 4000 5000 600070008000 9000
10000 11000 12000 13000 13650 1430014950 1560016250 16900 17550
16 hVA,
‘!'(r1’6, ‘}”I~ 13 6000 2000 3000
4000 50006000 70008000 9000
1000011000 12000 13000
13650 14300 14950 15600 16250 1690017550
17 n.,
‘}’1~ 14
6000
2000 3000 4000 5000 6000 700080009000
10000 11000 12000 13000 13700 144001510015800 16500 17200 17900
18 mC~ mC+, hC ‘)..,~ 14 6000 2000 3000
4000 500060007000 8000 9000
100001100012000 13000
1370014400 15100 15800 16500 17200 17900
-i9 Af. A~ +’11,”, 11-1′-“}”IJ’: 146000
2000 3000 4000 500060007000
8000 9000 10000 11000 12000
13000 13700 1440015100 15800 16500 17200 17900
fCV’!’ 11.+, nn.:t-
6~9”f1 ~It
+ :”IV”} 1”’1″}
11..r1’l1C
‘l’4’>
20 CV”1’…! 14
6000 2000 3000 40005000
60007000 8000 9000
10000 11000 12000 13000 13700 1440015100 15800 16500 17200 17900
21 oull.:t-CV.1′
Fc:.,’}”I~
14 600020003000
4000 50006000
7000 8000 9000 1000011000
12000 13000
13700 1440015100 15800 16500 17200 17900
22 ncn6″ +ou”‘l
+””?” “}”I~
156000
2000 3000 4000 5000
6000 7000 8000
9000 10000 11000 12000 13000
13750 14500 15250 16000 16750 1750018250
23 r”””‘l1C UII>-A+
Fc:.
156000
20003000
40005000
6000 7000 8000 9000
100001100012000
13000 13750 1450015250 16000 16750
17500 18250
24 hA-” “,c:. ‘Ji “,,1Ic:.+,
ouTi’!’
156000 2000 3000
4000 50006000 700080009000
10000 11000 12000 13000 13750145001525016000 16750
17500 18250
25 “11-“‘1..r 11.+ 15 6000 2000 3000
40005000 6000 7000 8000 9000 10000 11000 12000 13000 13750
14500 1525016000 16750 17500 18250
26 lIt..:t-
111.+, rv”},OU”lt.r9”f “}”I~
16 6000 2000 3000 4000 500060007000
8000 9000 10000 11000 12000 13000 13800 1460015400 16200 17000 17800 18600
27 fh”}M+, h”}M+
1”1’1″1>’)..,~
18 6000 2000 3000
4000 5000 60007000 8000 9000
10000 11000 12000 13000 139QO
14800_15700
16600 17500 1840019300
28 1.)’, l1+A “}”I~
20 600020003000
4000 5000 6000 70008000
9000 10000 11000 12000 1300014000 15000 1600017000 18000 19000 20000
29 h~
nh'” A 11>-(1)0
l’ 20
6000
20003000
4000 5000 60007000 8000 9000 10000
11000 12000 13000 14000 15000 16000
17000 18000 19000 20000
fOUI1., h'”””~’I’CV””L “}”I~, r-‘c:.’fr
30 Fc:.
206000
2000 3000 4000 5000 6000
7000 80009000
10000 11000 12000 13000 14000 150001600017000 18000 19000
20000
31 )<"}.r ')"I~ 23 521723003450 4600 5750 6900 8050 9200 10350 1150012650 13800 14950 16100 1725018400 1955020700 21850 23000 32 ou'l'~~ V",+/f"lAi 23 5217 2300 3450 4600 5750 6900 8050 9200 10350 1150012650 13800 14950 1610017250184001955020700 21850 23000 33 f""L"1 "}"I~, 6~~+ 23 52172300 3450 4600 5750 6900 8050 9200 10350 115001265013800 14950 16100 17250 18400 19550 2070021850 23000 34 hIP A "}"I~ 25 48002500 3750 5000 6250 7500 8750 10000 11250 1250013750 15000 16250 1750018750 20000 21250 22500 2375025000 35 f"l"}'1.:t- "'I6~,+ "'I?"l:+, "}"I~ 254800 250037505000 6250 7500 875010000 11250 1250013750 15000 16250 17500 18750 2000021250 22500 23750 25000 36 fAl1l1 ')I"U, ..1t-U~II>-“}1.tl
25 480025003750 5000 6250 7500 8750 10000 11250 1250013750 15000 16250
1750018750 20000
2125022500
23750
25000
37 hll>-6,
M’I’I 25 4800
25003750 50006250 7500 875010000
11250 12500 13750 15000 1625017500 18750 20000
2125022500 23750
25000
,
,,-
..
‘IX” jij(tinl~ 1..1.6-A ~?’:T
?”””.’!’C 1-3
t!j
~ [
0 (t
~ el
z
– (t
– CJQ
<'1 !i. - ... 1-3 ~ > ~
~ Er
~ I
> z
;3 ?
~ ~
1-3 ….
> ~
~ e:== ~
t””4 N
t!j §
z ~
n IJ
0 (t
~ ~
t!j ~
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

0>0>0>
(OCO
l
-7’~::;->’ ~<:>..s.] …,;:>..).:r
;::>~~
.,.” “T~
” -it .:;1
~
~ >’
:={~
..,~
~
“”I
….
of’ ~
.11
…,;
~
‘s
::c
.,.
1 1 1
000
-” I………
~:t:t
~~~
1 1 1
§§§
…..
000
U1U1U1
888
…..
~~~
§§§
…..
1 1
U1U1U1
888
NNN …..
g oo
00
00
NNN
~~~ U1U1U1
888
NNN
cococo
8 00
00
000
U)U)U) …..
U1U1U1 000
000
U)
§ ~~
88
00
u)u)u)
CO CO CO
U1U1U1
000
000
~~~
NNN
000
888
~~~ U1U1U1
U1U1U1
000
000
~~~
888
000
000
U1U1U1
NNNU1U1U1
888
U1U1U1
0>0>0>
000
8 00
00
U1U1U1 (0(0(0
U1U1U1
00
8
00
0>0>0>
U)C,..)U)
800
088
0>0>0>
0>0>0>
U1U1U1
000
000
1 1 1
000
000
8 00
00 i
i
0> 0> 0> 0> 0> 0> 0> U1 U1 U1 U1 tr,’U1 U1 U1 .
U1 ui J>. iJ>. IJ>. J>. J>. ~ ~J>. J>. J>. U) U)
0> U1 ~ U)
N 0 (0
co –I0> U1 ‘J>. U)
N””” 0 C!)
co’ I 0> U1 J>.U) N 0(0 co
; ~:j ;
~ ~ e ~ 3; ~ ~ 1 j
~~ ~ ~
;; lea
2
1;I.::J
~::
?
~3 :>
= ca
~ ~~}
~ ~
<::: -.. d<,,- d',,- "or; . :c~.;"I-J('::f;:. I...,.:..qr-~~<::.=r,~<:::~~;;l";>
:> …,; — rl~’ =
T
>’ ‘.. …,;.} ~ …s ~ ::; -::
,. ”1- ‘1 …,.
:> ..
~ -d ,. ~ .11
:r,..
“‘?~ ..
‘1
“.~~~ Q~”‘::f~~.11~ ‘~.11’ ~ _ ~.I1~n.}~~~<:>~Sf)-7””’;-7’~.I1~
c>~~f’ ‘l’- – -.,’);:, – ~-t.=-“”:”,.”,~,+f’,,;.- ..s.l1″I<:>~
a, .11 d -7′ .,.,j;:;;
~ ~ ~~
e;
..:; =- ‘!I
:; ‘::f
l~ –
:>
.
“‘” ~ .y
00/-‘1 ~ ~
>’=? ~ ::r
~: ~:
~ .
– ~~,j
d=~
.
~
.] iQ
.’~~-
.~
..
~~:>?~ ‘+
~~=~~~ ~.11~.11
– ~ -AI
-‘,.
.~ ~ ‘l’~ r
s “,,’
– -.’~
~ .~
“‘. ;;,
::r
‘- .11?”‘”
‘Y
‘”
“o. :>
‘” ‘!I~~
-“””J Q
~ ~n;c ~..rw
-7’~..)
~ :r;:={:> C)o>’…,; …,;..~
~~-;.’ …,
~’
I~”
-7′.
-‘1 ,.:
-it~ ~
~”I ;>..s
~ ..,3 <:::::r~ !:.~~ :.11 S ::I:J;'-~""~~ C>‘~
“”-“-:i:~
..)…,; ~,..
of’=t F’.:r::r~ = – C> —
~ *. ,.oJ a::9’~
‘1’”…..
.]~ -7’~~ ‘1of).]~~g =c
.11 ~8 -:: ~~~ Q ~R
of)
~n
07 ~ ‘– ‘+! -t-
I<:>
.
S r::
.11 J.)O
~ ~of)
~~ ~ –~~
I~
; ~: =t ~
~
.–
-. r -, .. ‘l’
f’ -,
j::~::;~of)
-7′<:>
-7’~ -7’~
~ -it
i I-;.”,
;>;’-7′
~
~
~ ~”
Irl
+’!
,
Ii
I =t;.-
i
I ~
:,: ,-
!-
I
‘t~, ~.
IO>U1U1U1
00000
“”‘NNNN I
§ J>.~~
~ 888
I 0> U1U1U1
§§§§§
…..
0(0 1 1 1
U18U1U1U1 80888 a. a. -‘”…..
~N 800
0 8 00
0 000
00000
-A. ……..
-.,JU1NNN
U10U1U1U1
88888
1.)””””””””””””’
“”‘COU1U1U1
§§§§§
NIJ-a a.
~””‘ I I I U10U1U1U1
88888
NNNNN CO~
§OO
§§O§§ u)NNNN
“”‘ INNN
8§888
u)u)NNN
§§§§§
u)u)NNN
COU) I I I
U10U1U1U1
0
08 0
00
00
0
~U)U)U)U)
N~800
§88§§
U)U)C,..)
NNN U1U1U1
8 00
00
u)u)
U1 U1
00
00
00
~U)
U1 (0
U10
00
00
~~U) (oNU1
000
888
U1~u)u)u)
NU1 1 1 1
U1°
8U1U1
0
8 00
0 00
U1J>.~~~
O>coooo
00000
0000 8
0000
U1U1J>.~~
C!)”””NNN
U10U1U1U1
88888
0>U1~~~
u)~U1U1U1
00000
88888
0> U1 ~ ~ ~
0> 1 1 1 1
U10U1U1U1
i8 8 8 8 8 ,
I ‘
I 0> U1
:1 jU1
U1
0 88 00
0 00
:0 0 0 0 0
,0 0 0 0 0 U1U1U1U1
0000
NNNN
~~~~
0000
0000
U1U1U1U1
§§§§
1 1 1 1
U1U1U1U1
8888
-‘”
0000
§§§§
……..
NNNN U1U1U1U1
000 8
000
……
U1U1U1U1
§ ooo
888
…….
1 1 1 1
U1U1U1U1
0000
0000
NNNN
§§§§
0000
NNNN
NNNN
U1U1U1U10000
0000
NNNN
§§§§
NNNN 1 1 1 1
U1U1U1U1
8888
u)u)u)u)
0000
§ OOO
888
U)
N
U1
0
0
U)U)U)U)
U1U1U1U1
0000
0000 0000
U)U)U)U)
1 1 1 1
U1U1IJ1U1
0000
0000
~~J>.J>.
8888
8 000
000
~~~J>.
NNNN U1U1U1U1
0000
0000
~~~J>. O10101U1
§§§§
U)U)U)
NNN
O101U1
888
~~~~ 1 1 1 1
01010101
0000
0000
U1 U1 U1 U1
§ ooo
8
00
00
000 U1J>.
0C!)
NN
J>.J>.
O~
0C!)
O1J>. 0C!)
00
00
1 1
U1u)
0U1
00
……
0(0
oco
00
00
……
NN
O1N
8g:
…..
O1J>.
0 1
88
……
1 1
U1 -.
001
00
N”‘”
0(0
00>
00
00
NN
NN U10
0U1
00
NN
O1~
0U1
88
NN 10>
U1c!)
0U1
00
u)N
0(0
O~
00
00
U)U)
N””” U1CO
0U1
00
U)U)
U1J>.
0U)
00
00
U)IU)
~I~
81g:
~11
!lj~
ON
00
00
~
I ‘~
N”””
U10>
0U1
00
~~ U1~
0″‘”
00
00
~J>. 10>
O1U1
0U1
00
O1~ 0(0
00
00
00 !
I I
Iii
I J>.
I’
U) W
0)U1U1
I I
IN W U) O)J>.J>.
ONN
C!)C!)C!)
J>.wlw
~ g:!~
0 010
0>1U11U1
8 ~I~
000
c!) I I
NOO 000
000

::::: coloo

U1 I I
0U1U1
000
……
woo
COU1U1
000
000
……
O>NN
-‘”NN 0 U1.U1
000
……
OO~J>.
~oo
000
000
N”””””’
OO1U1 1 1 1
‘:>01U1
000
N”””””” W I I
0U1U1
000
000
N””””‘” U1(oc!)
WNN
0U1U1
000
NNN
I”””””’
0)00
000 000
NNN c!)NN
(0 1 1
0U1U1
000
WNN
N~J>.
NU1U1
000
000
~I~~(J,IN N
0U1U1
000
WNN
0>0000
0000
000
. 0 0 0
u)NN
C!)C!)C!)
… I I
0U1U1
000
~ww ……
~01U1
000
000
J>.ww
WU)W INN
0U1U1
000
J>.
IW W
0)U1U1
8
18 8
000 WWWWWWWW
U1~WOOOOO
(.”:.JW ~ ~ J>.~ ~
J>.U10>00000
NNWOOOOO
C!)C!)0)00000
W W W W W
lw W U)
U1~u)00000
00000000
00000000
U1U1~J>.J>.~~~
N”””(OU1U1U1U1U1
U10U100000
00000000
10>0>0)0)0>0)0>
OCOO)OOOOO
00000000 00000000
00 CO CO l l l l l I01NU1U1U1U1U1
U10U10QOOO
00000000
……
oo(o(o(o(oc!)(o
U1N(0 80000
00
8 0000
00 00000
“”””””””””””””””””””-Irr.-”
N”””””OOOOO
N(001U1U1U1U101
gJ8gJ88888 »……………………..
~WWNNNNN OO>NOOOO
§
0000000
0000000
~-trIo
01,:””1~ U) U) U) U)
W
..~UJ CO U1 01 U1 U1 01
U10U1
80000
000 0000
~~~~-II.-trIo-ll.-II. 1 10> U101U1 01 01
O10U10008°
88888808
-trIo-trlo-trlo~~-II.~-lI.
(0 CO CO 0> 0>0> 0> 0>
N I””’01U1U1U101 O10U100000
00000000
I’J I’J ~ -trio -II. -trio
-trIo_).
o(ococooococo
0~COOOO08
88888880
1’J1Jf.)-trIo-trlo l I I.
NN””‘C!)C!)(OC!)(O I””‘~U101U1U1U1
U10010 8000
0000 000
NNNNNNNN
~WW-trlO””” 1I.-“‘-trIO
U1CO””‘OOOOO
00000000
00000000
N N N N N NIN N
o)01~NNNNN
NU1 1U1U1U1U1U1
U100100000
00000000
NNNNNNNN
CO lO)J>.J>.J>.J>.J>.
ON~OOOOO00000000
00000000
NIJNNNNNN ~’::’J00 U1 U1 U1 U1 U1 I(OOU1U1U101U1
O10U100000
00000000
U)WNNNNNN
“”‘0(0 1 1 1 1 1
U1 0> 1 0 0 000
00000000
00000000
WU)WNNNNN
WN””‘OO 00 coco CO
NWU)U101U10101
U100100000
00000000
U)U)WU)U)WWW
U1~WOOOOO
00000000
00000000
00000000 I
I
iw W N
100C!)
!
I ~~~
Itt~
l~
oow ~~……….
oo~ 1~~U1.t”
U) W N IN N NIN
OOC!) 1 10>0>
888 1~888
~J>.J>. J>.~u)W
O1U1u) oo(oc!)
88g: gJgJ88
0>0>U1
ooco
888 1 1 1
U1U1N
0 801
0 0
C!)(OCO
8 § I
0 8
……
000
0101″‘”
88gJ
…..
NN”‘” 000>
0
80
0 0
…..
U)WW
01010
00U1
000
…..
U101~
§ 0U1
88
….
0>0>U1
O1U1c!)
00U1
000
…..
COCO l
8 °~
00
000
…..
(OC!)CO
O1U1CO
88gJ
NNN
“””””0 00U)
000
000
NNN
NN””” U1U1 1
00U1
OOG
NNN
J>.~W
OON
000
000
NNN
U1U1~ U101O>
00U1
000
NNN 1 10>
00″‘”
888
NNN OOCO l
U1U1U1
00U1
000
I U)
IW N
8°C!)
0!8 8
010 0 NNNN
1 10>0)
U1 U1 U1 U1
~~NN
0000
0000
0>0>0>0> I IU101
010100
0000
COCO l l
coco
8888
(0(0(0(0
~~……….
010100
0000
-II. I. -II. -trio
0’000
coco~~
8888
-trio -II. I.
11.
NN”””””
“”””” 1 1
U1010
8
000
~ I. -a. -a.
U)C,..)U)U)
O1U108
8880
-a. -II. -a. -II.~~~~
COCOWU)
U10100
0000
-II. -trI. -trI. -II.
0> 0> U101
NNO>O>0000
0000
-trI. -trio -II. -II. 1 10>0>
0101(0(0
U1U100
0000
-II. -II. -‘” -‘”
COCO 00 CO
(o(oNN
0000
0000
NN”””””00(0(0
NNU1U1
U10100
0000
NNNN
“””””00 0)0> 00 CO
0000 0000
NNNN
NNNN
(0(0″””””
U10100
0000
NNNN
~~wU)
U)U)~~
8888
NNNNU1U1~~
0)0> 1 1
U10100
0000
NNNN
1 10)0>
0000
0000
0000
.,.
~
‘8 ‘” >’ 7′.] “”=
.’. of)
~
..,.’.:1′
~”..s
?3= .
”
–
8~~~

0:r~)I
-0
~~
0,
1′.)-
§~
“,'”
g§
8-;-
~g
00
0-
0,
c.>c.>
tII°
00
00
0″
“”c.>
O~~o
-=>….
0,
“”~
tIIo
00
0….
0,
I ?t
IC:1
)oil
=
~~!>
..a
~
“‘
~
~~
~
~
l’~ ..,.
~ ~
.”
~ ;:
3
…
~
~
~
.,
?
ooA
~
~ ~
i
~
~
~
g. ~
~
‘”‘
“.
~
~
11
~
~ 1-1
–
+
¥
,1-1 , 1CZ1
I )oil
100b101
..p
,
005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050

“Tj
~0.
~””I
2:-
Z
~(JQ r;.)
:1,
….
a
r;.)
N
~….
r;.)
I
z
0
VJ
-….I
–
C
So
Q;i …..
= c::
tJ’ –< Ii" N 5" 8 ~N ~~0 r;.) .... (JQ ~~&: - C - N :b 0 :::. :::. Ii - ~Ii" !II ~~~1 ~~~(,,) 01~(") 1)""'0<0 ~~;;;H:)Z~(')~:CRoo!!J ~c=:e.~~~~~::o~ go (i §c.. '" (5"0 ~ ~~ :::: :;, :;,' Roo .":;,:;, .Ii» (;' ;;' IiQ (I).g 9, ...j Roo ~ :;' ~ "'=:~n;...j~ ~ 3~i;! !" go §' i;! : ~ 0' '" ...j ~ 8 :f Roo n ... 3n::l; "'(1) 0 0 '"1::, c.. ~ ...j:;' .., ~g:rn", ;~ g :. R' Roo g- go ~ (;' "'- '0 '" 9. ~; C) ~ 3- ~ ~ §. :?:' ~ '" ~ ~ ~ 0 -< mm ~m~~~ ~~8~ ~~ ~m~ ~~~~~&~& ~~~~rfg~~Qirl~l~ll~~~irrw~rQ~ ~,'" ~,~ ~;;' 5' ~~, Si.g ~ .g ~ ~tn ... ~ g 0~, a: .go ~(I) §: S', e: [ ~8 ~ ~ !!i'Ef 0S, ~Jg ~ 8 ~QD ~,~ ~ ~Roo ~ ;:: 3Q ~g Roo ~' ~ ~ ~ ; ~ ~ "'...j i;! 0 n0" ~~ a ~. '< 'g. <~ 0" R' n r-' ~ ~ o' g: < S' ... '< ::c I"~ (') .., 0.. en' ... '" 0 Q:~... _. " 0 :;, c (;' "', 0' (I) 0 Roo 0 e!, rq-:::: 0 0 'R'0 :;, Roo 0 ;, :r -;a ~:::> u ~
> ~
~
~ p
~1;;
.” 3 2.
–<0: :I .;. Fcg. ~ ."0 c: ~ n ~~ ~ 5 ~ '" '" :!1s,g. &; >~ n~.
Q
I”‘ Q &. ~
[ ~~ ‘O~, o’ ~
~ ~g
Roo ~ Re. :;,
~ (‘)
~g
1;1 2 cIi
0~ e.
8.g ~
:: I
‘”~ :;
0 ~
~ c.. 0 :I
g::I. § ~
(T riIII
~ C 0 “‘-Iri0
~
~ .~
Q~ ~…
Si Si ~~:~ ~,
~~ g. g ~
I~,~
C)
S’ ~ ~
I~
:;,
~0 g Ro
~ ~::o p
–<~,~ I§. ~ 0 2 =: ~ ~3 !l' !'t .., ~ ...j IRoo VI '" '-' !4IVI ~:. If) Y' ~'e!.!!, I'... 0' OQ~ n -' 0'" 0'; :;,1 ~.., c.. ~ . I ~I Roo 0 I II ,!, ' ! I I :1 I I, ii'i i , , , j , m 01' 101101 01 01 (,,) (,,)!(,,)i(,,) (,,) (,,) (,,) (,,) (,,) (,,)
I) I) I) I) I)
000,0000000000<0 0>C11’01 O1~I(“)iOOOOO00<0, ,mm ::ji::jl::j b~ ~ ~ ~ ~ ~ ~ ~ ~t i~:t t~I~ ~I~ gi~lgl~ ig 8~ :t' .~!&!& ~j~ ~ I~ 8 8 8 8 8 8 8 8 0<0 <0 co co ~ ~ ~ 8 0!8 0 8 10 0 ~ it'~i~i~ §§§ I§UU UU U §u un un n'~ '~I~ t l~l§m i~ rt I 000 0 co , , , , , , , , , m 01 01 01 01 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~i~ (,,),(,,) ~ 0 888 8 8 g 8 8 8 888 8 ~ 8 ~ ~ ~ 8 ~ 8 8 8 8 8 8 8 ~ ~f~1818 § ~ ~I I~ ~ i~ N 0 0 0 co , , , §m m m mim m 1m m 01 - /01i01 I011 .. 00 10 1000 80 8~ ~ cnoos;;!oooOOJ ~i~1) 11) "',; ~,818 i88808 UU88U§ ;,so888~88_18~~ f~t~,~.~ §~ ~'~ ~! I i~ § ~ ~ ~ ~ ~~~ ~'01 0~ ~ ~ ~ ~m ~ 01 8"'" ~ ~ ~ ~ [ I ~ ~ ~ i;,~!~I I~ I'~ §§ ~. 0 9_- 0 0 0 0 0 8 808 0 0 ~ ~000 0 0 0 C? 0 0 0- C>t9~. C> 0 7
~~~ I~oo~~~ ~~~~ ~~
ooI) I) I) I) I) I) I) I) I) I)
1)””””” “”‘1″”‘
11…..
~ ~ ~ ‘
I~ ~ ~ ~ ~ ~ ~ ~ ~
I) I)
~ ~ ~ ~ ~ & ~ ~ ~ ~ ~ ~ ~ ~ ~
I~
…..
~ ::j
000 00
880
80
88 ~~
o 801
001 01
8010
80
8 0 0001
010100
00 0 ,0 0 00 0 00 0 0 0 0 000 0,000

n~ I~nu un u U~ nnnu
~u ~Inl~
(,,)~~ ~v.>I)NI) I)NI)I)
NN I)~~ ~~ ~ i””‘~I”‘”
ffi 01 01 01 8(,,)
~ ~
8,
01
8″‘”
8,
8~
8,
8,
m
8 01fS f6 fS ~ ~
8m
~ ~ ~ ~ ~ ~ ~ &!&~I~ ~g
8 00 0
80
01
00101 01
801 000
80001 011011010 o~
.-‘- 0 0 0 0 0
0 0 0 0 000000
°-1-°f~~
— 0
.
~~~ ~~~~~
§~~~§§~~~

~~!0 0 0
80 ~ 1)
1’1) m moo
~~8 88088 (,,) (,,)1)
SS§88880888 088 8888 g~
~I~ ~i~(,,)
v.> v.>Co) (,,)
v.>v.> Co) (,,)
v.> I)
I)
I) I)I)
I) .”””””””’
1 …..
1 “‘”
~
m
1 01 01
I01 <0 I) I) I) I) I) N I) 1)"'" <0I) I) I) I) co <0 <0 <0 <0 I<0 <0 OJ , I, m m O U; 00 01 01 01 01 801 01 01 Sl!01 ~ Sl! ~ OJ $!""'''''' , ~ 01 01 01 01 01 01 01 OJ 01 01 <0 I<0 8 8-t8 _J8 08 8~_- . 0800 0~.. 0~ ~-~~~- 88 8 ~ ~- '~f-~~- ~j~~8!8 g ~ ~Jjl§J~ ~ ~ mt ~ ~ m m 'tl~'~~ U~Ii n+.Um]§ § t~ijl~l~ u 01 i O1 !/J01 I 01 ~ (,,) (,,) (,,) (,,) (,,) (,,) (,,) (,,) 1(,,) I~I) II) I) I) I) ~I) I) t!1) I) III) I) I) I) iI) 1""'1"'" --.j--.j ~I~ ~ i~ ~ ~ ~ ~ ~ ~ ~ ~ ""',~ :01~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 2'2 ~ ~ g: g ~.L~ ~.. t~ 8 8 8 8 ~.~ 8 8 §~--l~~i ri~-- ~ 8 ~ 8 8 ~-8~ -,~~-~. --- ~W .m l~L8 g ~ 01 '01 01 : 01 ~ ~ ~ ~ ~ ~ ~ ~ ~ I(,,) I(,,) I) I) I) I) I) I) I) I) I) I) " 11) I) I) I) II) I)! I) CD--.j mim m im OJ 0 0 0 ]0 8 0 0 0 <0 1m OJ OJ OJ , m ~ ~ ~ ~ ~ ~ ~tJ- 010 001 0'0 0 iO 0 0 80 0 80 8I) OJ ~'O 0 I) ~ 80 0 0 880 I) m'm OJ'OJ 00 ~~-+~- [8 8 ~r-C>-~_.. 8 8 0 8 C?;~–~8~lJ~-.- ~- ~ ~r-C>-8 ~~-iC? ~~-~ ~—~.l~L8)8g
~
01.01,01 101 01 ~ ~ ~ i~ ~ ~ ~ ~:~ ,(,,)11)
1’1) 1)
11) I) I) I) I) 1)
11) ;1) I) 1)1)’1)
1)11)
CD
<0 : <0 I<0 ' I<0 I) I) I) II) I) I) I) I) II co co co <0 OJ OJ 01 01 01 01 01 i01 01 ~ ~I) i I) I) 11) . . . ~ 0 ~i~l~ :~ 8 ~ ~ 01 801 8 ~01 8 ~ 01 8~ ' 1""' 8 ~'~ ~ <0 8 ~01 8 ~01 801 8 ~ ~ '~ 01 8 ~ ~i~ 0 8g ~ 01-0 -tQ. 10 0 0 0 0 0 00 0 0 0 0 0 Q. -=-c;>.. 0
,.Q..Q-
— –nO.
m m m
1m 01 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ v.>
(,,) (,,) (,,)
I) I) I) I) I) I) I) I) I) 1)
/1) I) I)
~ CD
CD
(,,)(,,)(,,)
(,,)~~0101 0101
§01 01~
oco , , , , , , ,m ~~(,,) 001
888 88088 §0
8
8
0
8 8 ~
01
8~ ~ ~ ,
8 8 8 8 8 8 880 ~,~
O~
00
g~
000 00000 000 00 00000 00000
o.
m
1m m m 01 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ v.>
(,,)
~v.> v.>
I) I) I) I) I) I) I) I) I) I) I)
IDi~
CD
CD
mmm
~~~~~ ~~~~ ,m (,,)
,~~ N~””‘ffiffiOJ~~ ~OJ~ ~~ , , O1g
~:~ ~ “‘. “‘.~~ “”~ ~
“‘. ~
01 0 0 g
~
°Jc>,c> -,~_~~~8 8888 00 8~~ ~8088088- 80~._~c>C)– o.
,i ,l , 1,
m 01 01 01 01 01 01 01
~~ I~
(,,)
Iv.> v.> v.>
~(,,)
~ ~ (,,)
v.> ‘ 1(,,) (,,)
11) I) !I)!I) II)
~
CD
0010 1000~0
°lg88co
10>0101
~~ 0
80
o’8 co
“”‘,””‘im,m 001

§,gi§
i§ § §Ig § I§IS
8 8§
§I§I§S§ § 8
§ i§181s §i§i§i§ §
~
~
~~
00
o~
o.
~~
00
o~
o.
J>,J>,
010
00
00
07
O1J>,
001
00
o~ o. .-
Z I
0
=
C
(I)
Z
~
(I)
~
(‘)
..:J
0 ,.,
rJ)
~
~ ~
::0
~..:J
., II)
~ >< 005A005A005A001100440045005C00560056004C0051004C0044004F0044005A0011004600520050