免费文献传递   相关文献

System and Method of Accounting Measurement for Forest Natural Capital

森林自然资本会计计量体系及方法


针对森林自然资本价值会计计量中存在的问题,探索森林自然资本经济学计量问题向其会计学计量问题转变的现实性与可能性,从会计视角构建森林自然资本价值计量构架,以此为基础从微观层面对森林自然资本的实物计量、货币计量、货币计量方法在财务会计系统中的应用3个环节的计量理论及方法进行分析,并进一步指出森林自然资本公允价值计量应更多地借鉴现行成熟的经济学计量方法,但森林自然资本价值经济学计量方法有别于其会计学计量方法,只有符合公允价值定义和条件的评价结果才是其公允价值。

Forest is a typical example of natural capital.The difficulty of its fair value measurement is the key of the forest natural capital accounting application. Based on analysing the problem of the accounting measurement for the forest natural capital, this paper discusses the reality and possibility of transforming the economic measurement of the forest natural capital into the accounting measurement. Furthermore, the measurement framework is constructed from an accounting standpoint. At the same time, it explores the accounting measurement of the forest natural capital from three aspects: physical measurement, monetary measurement and application of monetary measurement approach in financial accounting system. Currently, the value appraisal methods should take from those applied in current mature economics as reference. However, economic measurement method for forest natural capital valuation is different from its accounting measurement method. Afterwards, the valuation result would be considered as fair value only if it satisfied the definition and restriction of fair value.


全 文 :!!"
" !
#
#
$ % & &
$
#
%
& ( )
()*+,)- )./-* )+)(-*
/012!"!+02#
3456!$ % & &
é&®¯®‘°­­zÑ:8e^
!
!fU
&
7
šáÚ
$
"&2
£PL&M)â䚵)N
7
¸P
#&&#%%# $2
MÀ&M)â䚵)N
7

$&%%#"$
!
7
"
!7
|ié&®¯®‘ªD°­­zÃv•;GH
!
·öé&®¯®‘âä)­zGHÝq°­)­zG
Hr;›IpÒâ=p
!
Ò°­Xªýòé&®¯®‘ªD­zý…
!
_Wf¡­Ò&؎fié&®¯®‘
;I7­z
(
jk­z
(
jk­ze^•lA°­:;Ã;?#
û$d;­zµ¥8e^¦§kl
!
릨¶z
yé&®¯®‘AŒªD­z?Žd5zΛ§Y®;âä)­ze^
!
é&®¯®‘ªDâä)­ze^
á‡q°­)­ze^
!
s°‡AŒªDrvmö ;©ªuv¹ÆqAŒªD
%
#$%
&7
é&®¯®‘
#
AλD
#
­ze^
&()*
! M#%"2$777
+,-./
!-777
+01*
!&%%& ?"!::"$%&&#%# ?%&8& ?%B
œž#
& $%%B ?%" ?%8#
Ÿ ž#
& $%%B ?&& ?$8%
¡¢£¤
&
£PE®¯()¡¢£¤
"F"&%%9:" $ (
£PEy)Ç°()WX¡¢£¤
" %BOqII%%! $ (
¥¦®¯()¡¢£¤
""%9"#%!"$ (
£PE,F¶·I$°®{­X£¤
%
!À‹rf¼½‹¾
%
,093)E *%&K)3:#ၳ#$%3-%+ K)*9$")E)%34#"I#")93S*3$"*.*5-3*.
.DE 3QDnE4G
&
7KQG IE0>DG
$
"&25/6((0(+./(3(G2/-&3= M&3&1#G#3*!Y6#N2&31 81)2/70*7)#&3= ,()#-*)$932:#)-2*$7%23e&3 #&&#%%#
$25/6((0(+./(3(G2/-&3= M&3&1#G#3*!P&3N231 ,()#-*)$932:#)-2*$7P&3N231 $&%%#"$
2;93"*13&7M05QTU1Q0[G4Q4TE5Q>QG[05QT0[<=Q4AA0EGQ4TE5Q>QG<[05<=Q[05QT<
G4DGH<=QQA0G0>DA>Q4TE5Q>QG<0[<=Q[05QT<
G4Q4TE5Q>QG<6ME5<=Q5>05Q! <=Q>Q4TE5Q>QG<[54>QX05] DTA0GT<5EA 4G
4AA0EGQQ! DQ4TE5Q>QG<0[<=Q[05QT<=5QQ
4TUQAQ4TE5Q>QG0GQ<45Z>Q4TE5Q>QG<4GV 4UU1DA40GQ<45Z>Q4TE5Q>QG<4UU504A= DG [DG4GAD41
4AA0EG6(E55QG<1Z! <=QW41EQ4UU54DT41>Q<=0VTT=0E1V <4]Q[50><=0TQ4UU1DQV DG AE55QG<>4DAT4T
5Q[Q5QGAQ6O0XQWQ5! QA0G0>DA>Q4TE5Q>QG<>Q<=0V [05[05QTD>Q4TE5Q>QG<>Q<=0V6-[4GV 5QT<5DA<)0 =#"&9&7[05QTQ4TE5Q>QG<>Q<=0V
77
âä)Ò°­)š˜~H;x:
!
âä)
Æ°­)gh;µ¥¡­
%
•°­µ¥;>té
–
!
âä)Cˆßš˜GË;ªÎ
!
âä)µ¥
i°­gh‹\w›•
& )
¨ò°­›jÒÐt°
­³>Å
!
‚MüÆ°­)X4Ã;âä)
*!

)
âäµ¥Mq•W,¶Ñ
* "
mj©Ô
!$%%$$!
V
fBCÊ?i8¨ò°­›j8Ðt³>Å
!
û¯
ËÌe°­Ã;n”À¦§
%
VW
!
•é&®¯®
‘AŒªD°­ghÃõ¦âä)ghÃ;’¦Y
vüYfé&®¯®‘°­gh;¨öGË]
!
ÞBCŒšµ¨m­né&®¯®‘ªDâä)­
ze^Ò°­)­ze^;x:
!
_8BCÌe°
­n”Àýòé&®¯®‘AŒªD°­­zÑ:
üYf‘=·¦;GHGH
%
é&®¯®‘°­­zÆé&®¯®‘°­;
~:$d
%
°­­zÆioâäÜ.zswý;
ÌD
!
ÑÞ³
!
°­­zw›fio>A;2@
ío£¦§zs!µëyC_ÂzRg"¬f—
Ñ;°­Ë}ë)kfžìí;pqmlAÁw
Ã;£¤
%
“wé&®¯®‘;°­­zf¸š_
á~û`ËGH
"
n3_Ô
!$%%B$&
¨Æ°­­z
e^~OÁfˆú
!
¤wxé&®¯®‘;°­
& ( )
!"
"
7
­z`Ër‡°­–;­ze^
!
iâä)
"
EF
AB)
!
_á
$
Ã;¨¬Y®;­ze^ÑÒz
Î
#
yÆ­ze^Mdª’•é&®¯®‘âä)
­z©ªŽf
!
`˚Ÿ‡é&ânäâ÷;®¯
®‘2ؚµ;µËޘ&â÷•Ý‚¨&؎
f–°­­z;µË
!
q°­I\p~Ã
#
ãÆi
é&®¯®‘âä)­ze^•lA°­~^:;
Ã;?\ÑÒgh
#
@Æié&®¯®‘;­zû
`Ë[\;ƲºY‘­zXp
!
’²&â÷•
Ýé&®¯®‘AŒªD°­_`;~IíÑ}
%
fW
!
‘=_ýòé&®¯®‘°­­zý…f¡
­
!
Òé&®¯®‘;I7­z
(
jk­z
(
jk­
ze^•lA°­:;Ã;?#
û$d
!
ié&
®¯®‘°­­zÑ:8e^¦§kl
!
_#ié
&®¯®‘âä)­zGHÝ°­)­zGH;
r
!
_8âä)­ze^•°­:;Ã;Wœ?‹¨¬·öÒgh
!
_jÓ6Ø()5¤Ámã2
qAŒªD°­_`;¤;
%
&7
é&®¯®‘°­­zý…
ËI›Úé&®¯®‘âä)­zÝ°­)­
z;r
!
ýò¨nz’uv;é&®¯®‘
°­­zý…ƘFË;
!
Vf‚Æé&®¯®
‘°­­z;¡­mw«
%
‘=wf
!
é&®¯®
‘°­­z;ý…?Úé&®¯®‘;I7­z
(
é&®¯®‘;jk­zmjk­ze^•lA°
­:;Ã;?#
û$dýY
&
¨Æi&â÷•
Ýuޜå;é&®¯®‘¦§I7­z
#

_é&®¯®‘I7­zf¡­
!
`Ë[\‡µ;
âä)e^¦§jk­z
#
ãƗÕjk­ze^
•lA°­:;Ã;¤¥p?%
$7
é&®¯®‘;I7­z
°­­zY˨´;xÂGHƐâšw;
Amo£Ë_dM;Â"¦F°­_`:;
!
ëy
Cћ•lAÁþ槤ÁÒã2
%
°­­zM
üÆi°­šw;uv¨_zs;ÌD
!
‚¨ÌD
EF
$
efå¡
&
¨ÆI7­z
!
yÆjk­z
%
i‡é&®¯®‘;­z
!
q­zRg?ÃU_j
k­zf`;ks\qƒ;I7­zRg
%
KV
•‡
&
¨ef
!
ié&®¯®‘°­_`¨_ӓ
jksƘFË;
!
ڇjk­z†‡pÃ
;oH
!
ÚW=O5é&®¯®‘°­_`¢FÓ
o;lAD±mâ÷YvøÃ
!
{‡°­_`
[\¾io;lAD±8â÷Yv;†‡Ãû
#
^¨ef
!
·¤wOd;é&®¯®‘
"
Bé&
AB®u
$
¢?_[\jk¨_šwj
"
í¾w
j;uv¢?_EÓM¦;ԕwâ
$!
•‚Õí
±á
!
ӓ[\I7­zRg¨_ñ{ÚÛü…E
¸fFË
%
oI–
!
é&®¯®‘;I7­zMÆ
I›iq¦§jk­z;GË¡­
%
á‡o;¨n®u
!
é&®¯®‘•I7
­z–d©p8ÐGp
%
‚Æڇé&®¯®
‘;Ö×Æd]p;
!
~Ö×é&®¯®‘;n
¤;í¾º<=‹\;~
!
qI7RBíÂz
rsRg~ˆÁ’
!
VޕI7­zkM°Y
cáíÐG
%
‚…µËºx;Æ
!
2Øâä~^Ã
;®ukÖįÙÙÆ_o°­~^Ã;’?°
zf¡­;
!
Ú‡LK—®;~^>Åm~^o
H~֒
!
Ѿøù°v•Ø/U*
%
é&®
¯®‘~^ÃMv];GH
!
¥2Øâä~^
Ãq®ukÖ¼EF&5
(
ïð
(
uA˜ð&u¥
;®u
(
!®u
(
r.Gð
(
¥t®uÔ
"
B†G
uQc;¥t‚R®u
$%
Ò&Ø°­~^ªÛ
Þ³
!
—Bïð
(
uA˜ð&u¥;®u
(
!®u
(
r.GðÔ
!
I2¿X‡A7®u;œv
!
ÞB†G
uQc;¥t‚R®uįÒ塖?üX‡é&
®¯®‘;œv
!
‹f¨Õ¥t®u
!
•IAü
â¢F‚R®u°­Ë}¦§~^
%
Vޕ°­
ªÛ
!
Òv•RB–ˆ
!
é&®¯®‘`Ëâkfé
&A7®u
(
é&AB®um&5®uÔ
%
IAÃ
į&5m&ð’WÌv
(
``’x
!
ѾÌØpØ
Ã
!
•°­~^–&5®uÒ&ð®u‚¨A7
®uÆd?kЭz¢Æ‡ë­z
!
¥&5®uB
C¦§°­­zƤw°­÷µË·¦;^¨GË
GH8µ¥?H
%
y‡‚¨67
!
‘=_á²k`
Ë|ié&®¯®‘Ã;é&A7®umé&AB
®u™ýq’?;­zGH
%
CB>?
‰F…B©-k­BÛG
é&A7®uÆA7®u;G˕Y²k
!
q
`ѲkÆ&ðÖA7®u
!
VW&ðÖA7®u
;I7­zMüýYÑé&A7®uI7­z;`
Ëå¡
%
ŸIÖ¥ll²
$%%8
$³·å;
1

­ø!
9
²
,,,
A7®u
2 "
_áDé
(-9$
5
)
A7®ukfÇLpA7®u
(
AupA7®u
mAÏpA7®u
*!
&ðÖA7®uMâ’?k
f&ðÖÇLpA7®u
"
B\Ó&
$(
&ðÖAu
pA7®u
"
Bâä&
(
™Ã&
$
m&ðÖAÏpA
7®u
"
B0¯&
(
oÕ\]&
$%
IAÃ
!
¸K¼
wf
!
é&
)

*
m
)
‰Á
*
Æi&ðÖA7®u
$8&
7!
#
# n3_Ô
&
é&®¯®‘°­­zÑ:8e^
¦§I7­z;
$
û{
!
BvR–
)
ùÂ
*
üý
YÑ&ðÖA7®u;
)
d©s
*
I7­z
%

!
(-9
iA7®uI7Âzef;ã2WrMif
Ds
!
‚ÉŠ89š&oi&ðÖA7®uI
7­z_`ã2;Škp
!
•¨rDۖ89Ñl
A°­Áþ—¾iolAD±mâ÷0;Ñ
¨Ò[%
fW
!
‘=wf
!
&ðÖA7®u;I7
­zV~A7®u;Auâ÷oHmn¤;Þ
*
!
B‰Á
(
ùÂ
(
ú
(
.,
(
fÁâ=Æ&ðÖÇ
LpA7®u;I7­ziÙ¤¥
!
Þ&ðÖAu
pA7®uæ‰Áz¦§I7­zuv~ÆØM
!
’Ú5
!
5ùÂmfÁ‹fqI7­z¹Ž€‡
ÚÛq‘„;p+m\]
"
n3_
!$%%B$%
|i&
ðÖAÏpA7®uÞ³
!
67ÓÖ¥¤w¼Æ
æAÏ&;â÷fÁ¦§õö
!
룐æ&Õ
(

íAB+z¦§õö
!
VÞfÁmùÂYfq`Ë
;I7­z_g
!
Øy8ABAÏ&;Óۀ\;
!
Wk‰ÁzMYfqFË;I7­z_g
%
CBC?
‰F…q©-k­BÛG
é&‹f¨Õ|×;®¯®‘
!
~f¸Ö«
¬ðÓ
(
PÓm—Õ&ºu¥
!
ŽGË;Ə«¬
Ïc(
a±9:
(
fP¡¢
(
s$%
(
A7d]
pa¯ÔdÕu¥;<=
%
‚¬<=i‡oÀº
ýY;ƨՂR®u
!
°‡‚R®u;šwö 
"
ÌwÔ
!$%%8$"
•&°­÷
!
¤w¨n5é&A
B®uXf‚R®u
!
‘=Mxñ5qrgf‚R
®u
%
é&AB®uÓ¤ÆdX‡íüF‚R®
u
!
_8Æd?ÐeI‡¥
(
4naÜ°Ô¥2•Ý
“;
1
†‡$%Òâä~^
**-Y$%%#2
îu;
üÖ
!
ƨûDE_h¦¨¶yz;GH
$%
é&
®¯®‘Ò¸Ö;AvÒ>t~H’x
!
qYћ
;ªD~•‡—Bé&A7®uÔf“׸«¬
;R®uªD
!
Ž•‡f¸Ö5À8h×Y‰[
;úÀ]M;‚R;é&AB®uªD
!
LYt›
;Æi¸Öânä>t;Á"uv
%
įڇé&
AB®u‘„;oWpmYZp
!
ÔHxqrz
GHûƨû´÷p?H
!
•›§&°­~^Ñ

!
MüYfÒúFp;®u
!
ÆfѨ´é&
AB®uAŒªD°­­zGH
!
>ã2qªD
zԒx_`
!
fx;_`[\¾«¬´5;_`
!
‹fq6Ø­zÌI;I7z­zû¯D
E·¦Ògh
%
~;é&AB:;<=;kÖ
!
Ɋ89Ó
é&AB®u°­Ë}£¤8x)(¤;Þ­
!
M
89ÓqI7z8ŽªDzGY­^ÔGH
%
¤
w
!
¥å‡ié&AB:;@A;kÖ~ˆÁ¨²
%
¥2–¤y;é&AB@A¨nEF
&
3æs
(
(
Udæç
(
¢ÆÇ7
(
9:a±
(
‹7{
ú
(
. a¯
#
ÕøâM
(
ck7$
(
A7d]pp
n
(
xÂCLAuË}«¬
(
T‡/0¯
(
)‹0
Ž
(
é&=smé&Q*Ô
%
I‡¥
1
°$AB:;
©›
"3D1QGGDE>*A0TZT-TTQTT>QG;C^
ƟIAB:;;<=
!
­AB:;@AXkf
&
¬
I@A
(
Ud@A
(
=s@A
(
«n@A
!
LMÃw
¬Ö×øùâ=°G‡
%
•¥å
!
ŸI¥¦&Q
‡
$%%:
$
#
%Aå
(
Wr
9
%
&
žIH;
1
Ãj¸r
…m¥&§{
.F_,&"$& ?$%%:
é&AB:
;@A<=©›Wœ
2
5é&AB:;@A©›;<
=z{Ñ:kf
:
ûef
&
Ïc(
a±9:
(
f
P¡¢
(
Áo÷c7+
(
sMæ$%
(
é&0¯
(
A
7d]pa¯8é&Q*
%
é&AB:;;‚¬
)
<
=
*
MƮu
"
Ÿ©Ô
!$%%:$!
ÞñX‡‚R;é&
AB®u
%
ŸIÖ¥
1
é&AB:;@A<=©›W
œ
2".F_,&"$& ?$%%:$
Y;¨Wœ;ªDz­ze
^
!
q’?;I7zÛƐiMcá;
!
BÏc;I7zÛy8Š(
&k”•z
(
5wŽz
(
&
kfÁ
!
a±9:I7­zy89:/
(

(
XÉz
(
&58‚&59:‹WîÂ
(
&kfÁ
!
ÞfP¡¢
;I7­zy8_gfÁ&k9:$fPz
(
&k
Auˆ
(
&kfÁÔ
%
#7
é&®¯®‘;jk­z
é&®¯®‘;jk­zƕé&®¯®‘I
7­z;¡­–
!
_jkRgšré&®¯®‘Ò
quA;âä89øù;å•Âzx:
!
ëæor
Wø5jkÂ"kSIÑé&®¯®‘o£;Ì
D
%
°­‹f¨ûâä_`:;
!
`ËÆ«¬rz
Þ~Ærp;_`
%
°­_`:;Y«¬;_`
!
Æâ\jk­z;âä_`
!
‚ÆVf°­_`:
;`Ë\‡Š´
(
Cë>y•ãû°­`Ñæ
§;ªDÑ.;_`
%
ڇjkƪD;F¯w›
Rg
!
VW
!
­jkšrf¡‘;­z_gMÆ°­
;F¯¤¥
"
T¦²
!$%%!$!
“¯
!
‚¨¤¥Æ_‹
f­z_g;kDanqrfw«;
%
jk­zi
é&®¯®‘;°­~^ÔxGË
!
Vf=d¦§
jk­zɊ89Óé&®¯®‘°­~^œ;

%
æeâ;°­jk­z¦Þ;Ëí
!
=O¦
Fé&®¯®‘°­~^œ;FqÆì=Ojk_š­z
!
í¾¤wĂ^š­z
!
â
_¼Ì—Õe^¨_‡µ›ªë=âxÞ6²a
#8&
& ( )
!"
"
7
y­z‰x;é&®¯®‘
%
é&®¯®‘;j
k­z?“¨´é&®¯®‘AŒªD­zû³]

(
é&®¯®‘ªDâä)­ze^
(
é&®¯®
‘ªDâä)­ze^]fé&®¯®‘ªD°
­­ze^ãM`ËGH
%
A@>?
‰F;<©=òóÆÎkô¤õ~Ö×;é&®¯®‘
!
qAŒªD;û³
]Y~
%
#2&2&7
;ùw-ٕ<=>Ñ.?4@A
7
é&A
7®uX‡A7®u;œv
!
Æé&ÃÜ;.7mÇ
7;té
"
¥2°­øaÜ°
!$%%#$%
’i‡é&
AB®uÞ³
!
é&A7®u¼Ü\;2@g
è
%
˜šÖ¥ZÑ&Þ¡ÛÅ:;ÁfÁ¦
!
—5Z
•òï&Ë}gè
!
`ËÒoÜïð;2@Ü.
!
ÞðÓgèø«v•
!
ë!‡’iÜ\DB
%
•Ü
\gèv•;í±á
!
qgè_ªÆ"@³E;
!
Œ
â_ғ5WîiM;ðÓgèûE
!
Mâ_€\g
èUV;eg³E
!
‚¬_`;³EY‘M’ii
Ë
%
VW
!
•é&A7®u;¿­zÃ
!
¨nÞ³
!
¼âÐeqI2gè2@ª4¦§­z
%
•é&A7®u;hä­zÃ
!
ڇé&A
7®uá‡o¨n;®u
!
A7®uYo;
A7s=ˆ
!
[q•â÷ÌDÃv•®¯‘D;
›j
"
¤w;&°­’xøm¡ÛÃú¨_
~^
$!
‚ÕªD;I›sÔӓé&®by
‹íAuÇLøk
!
¥s•2@;è7¹=x
k’ifrqªD
%
VW
!
‚Õ®¯‘D;uvö
F[Eq²ºY‘_`}ʒxp
%
]³ø
!

ié&A7®u;®¯‘D_`¦§~^mã2
!
FËiq[\AŒªD­z
%
Vfi‡&â÷
•ÝÞ³
!
Òo&Auâ÷Ü.;`ˤ;
!
üÆ
-¦m‘Ãé&A7®u;A7s=ˆ
!
A7
s;uvÆé&A7®u;I7zmªDz;‘

!
VW
!
é&A7®u;I7z8ªDz;‘z_
`üF¯Yf&â÷•Ý;GË°­_`
%
Æ
›§;&°­’xøí¡ÛÃié&A7®u
ڇ[\;ƨղºY‘­zXp
!
Vނ^5
q‘D_`¢F°­~^Ñ:
%
fW
!
fÑ6ØA
Œ
(
BIÚÛ&â÷•Ýé&A7®u;®¯‘
D_`
!
•é&A7®u;vä#ù
!
iq¦§hä
­zk
!
FË[\¡‡¦Þp2@;îï2@ª
4¦§­z
%
I7z;‘`ËƼ̉ÁzÔ¨
_ћ
!
ªDz;‘â_µ¨f\¨°­#ùå
;
$
ûkùH–é&A7®u;AŒªDøU
!
s
ˌš³E‚
$
ûkH–;é&A7®u;AŒª
D
!
üâ_šré&A7®u;‘D
%
VW
!
•é&
®b;×±ÌDÃ
!
ڇq®¯AO;op
!
[E¥
[~67jk;kùªDm¼j·YV};89
!
é&A7®u‘„MÆâ_®¯‘D;
%
Y_
!
f
Ñ8kšÚÛé&A7®uªD;‘D
!
Fqr
#5šwÒ­z‚¨GË°­_`
!
Ñ;­ªe
^âzÎ
&BB8
$ÚK¥¦¥®ušµQm&
²I‡>å;
1
é&®b®u©›ªÅWœ
"
ç
§
$2"
¥®>
/&BB809B
²
$
©›e^¦§
!

ƺ
!)
_©›-¦AŒªD­z£¤;­z
*!
5
©›­z;uv‹fšré&A7®uAŒªD;
¡­
%
#2&2$7
;ùwBٕ<=>Ñ.?4@A
7
é&
AB®uv•š|×;‡²pmA…7¥op
!
´
rÑé&AB®u¨n~v•â;;gè
!
£gèªD­ªe^šrqªD;ö 
!
Y_
!
?Žd
567˜gèªD;­ªe^
!
I›iqAB®u
AŒªD;šwm­z
%
]³ø
!
ü¤wÞ³
!
ÕM
dÂ;é&AB®uƂ^¦F2@gè;
!
VW
!
Ë5é&AB®u¢F&°­~^Ñ:
!
•é&
AB®u;¿8hä­zÃ
!
ŸIAŒªD­z
Fzµ¥
!
FË67[\!
$
¸qÆ!
#
Žz;
›ªªÅ^iqAŒªDCy›­
!
¥é&AB®
u;AŒªD­zâ=µËŽd;‡²é&®b®
u©›¸Ü;²F
%
oI–
!
~šÆé&AB®u¢Æé&A7®
u
!
qAŒªD;­zâ=ZµË‡²®u©››
ým©›¸Ü;Á.
%
‚`ËÆڇé&®¯®‘
‘„;oH8qAŒªD­z;ŽpmZïpY
´r;
& &$
é&®¯®‘oWp;Ëí
%
ŸIÖ
¥³°­ømô¥lA°­øaÜ°
"M-C$
‡
$%%8
$
B
%·å;!
&9"
²ø
1
AŒªD­
z
2
;Wr
!
AŒªDâkf
#
ûŽz
&
Ü\2@g
èi®umS|;Áª
#
ÖîumS|;Áª
#
Ñ\›DªÅYšr;ªD
%
¯Þ—Bé&AB®
u
(
AÏpA7®uÔ
!
؄¼Ì2@gèɊ2
@
!
ÙÙØ?}Óqgè2@ª4
!
VW
!
ÕMdÂ
é&®¯®‘µË[\!
$
NÔÆ!
#
ûŽz;e
^ÀšrqAŒªD
!
µË•›Dî×ÃMzѦÞëi®u;úÀ›¢Žz¦§‘c
!
‚ü˵
ËÑ\›DªÅ
%
Þ[\›DªÅY­z;é&®
¯®‘AŒªDÆdâ:
!
Ì,‡qY[\_`
;ïIp
(
­z;()p8D";AŒp
"
éf

(
£Ñ¥65G
!$%%"$%
ނ~Æo岨
n;l°¸ÜY=¨´;
!
‚üµË‡²;®u©
!8&
7!
#
# n3_Ô
&
é&®¯®‘°­­zÑ:8e^
››ýmŽ©›¸Ü;«n
% $$
ŽpËí
%
é&®¯®‘AŒªD­z;Žpћ•­z;
,·=ˆ
%
ڇ´)(12
(
ªÅe^
(
ghcÅ®
bœZÔV};è¡
!
é&®¯®‘;rzsÆd
)(
"
&)
(
AB)
(
âä)m°­)Ô
$
;†‡g
h>Å
%
B~Ѩé&®¯®‘;oH
!
k°y
›—B©›uvWf€
!
í~Ѩ&l5^W
!
3¤M©›uvÔ;Ëí;,;›j
"
bA
!
$%%"$!
’²©›uv‚^ïIÚÛé&®¯®‘
AŒªD;í±
%
VÞé&®¯®‘AŒªD;š
r
!
‹f¨£iÃ;ŽpmoWp;ªÅp

!
}}”yѨn;l°¸Ü
"
혎©
›¸Ü
$
;¯m=ˆ;œ
% $%%9
$!
"
Æ
1
¥
2©›ø
2
"³Ãzy
& )
®u©›=O•lAÁ
þÃÚÛ®u›kªD;GËp´ÓÑ.À.JÌ
;wâ
%
•°­!µmlAÁþäþ®uªD
k
!
_©›;›kªDf¡­³×²ºY‘;‹^
Yf¨ÕžÏԕ;§ö
*%
VW
!
•šr¨¬
YZ;ŽpËíi,;é&®¯®‘AŒªD­
z£¤k
!
…˜oå²;°­¸ÜâÑ’
i\£é&®¯®‘;Ž©›¸Ü;¯m=
ˆ
!
døé&®¯®‘;AŒªD;šrs=z{
‡o‡²Ž;é&®b®u©››ý;²F
!
¹=>ˆYW£ŽªÅC‹
% #$
Zïp;Ë
í
%
é&®¯®‘AŒªD­z;ZïpEF
$
e
f
&
oå²AŒªD­zÃûÌD;Zïpm‡
²Ž¸Ü©›k;Zïp
%
é&®¯®‘;°­
_`~f&o;岚µ@A
!
Ò\ÕD
ۖ޳
!
é&®¯®‘AŒªD;°­_`•O
dí±áŽd5mŽGË5Æf&o;‡²_
`[\¾
"
EF—Flµm—ã=²aB$%a¯
²a
(
L&²a
(
ll²aԒxAB$%l5;¡
r«¬rz;´5ÌI
$
@A
%
i‡ŽpiÃ
(
YZDÛi,;é&®¯®‘¸qÆé&AB®u
;AŒªDšr
!
‡²;_`[\¾â=Ž:èm
Ž‚uˆÓ;ÆZï;‡²Ž©›¸Ü;C‹u
v
%
VW
!
&o
"
oáÆ&֖gAR
$!
B
vi‡YZ;é&®¯®‘AŒªD­z£¤ƒ„
‡²Zï;©›¸Ü
!
â_ŽÙ5DžlAÁþ;
[\¾ié&®¯®‘AŒªD­zuv;+…
%
“¯
!
•’x;_`ã2Ã
!
‡²©›¸Ü’i;Z
ïp
!
â_«,°­_`;A_Û
!
kMŠËÑ°
­mø­;)í
%
VW
!
•é&®¯®‘AŒªD­zÃ
!
ήV
fyF­z¸qÆãF­z~DÛ5²FÑ`Ñ
;›­mÃû
!
‚¬›­mÃû´¡‡`Ñ;€Ï
³Ý
!
°ŠË›ªuv;gèp
!
ßà­z;AŒ
p
%
ÞZï;é&®b®u©››ý~´`рÏ
³Ý89
!
q©›uv’ii6Ø
%
VޕâØ
5ª4~v•;í±á
!

(
‡4;Ž©››ý
;©›ªDüYfâ:AŒªD­z;GËÌI
%
¥2°­øaÜ°
$%%#
$Ÿ?;
)
~.u
(
ïè
mސ
*
ø
")-&8$
i¼ÌZ者›ý­z
)
~
.u
(
ïèmސ
*
;AŒªD†´I‡
#
³+ì°
­øWr
!
Bvo\³;©›uvUú’wì
í
!
89Ñ°­Áw
!
øÎuvFqb‡Zï;©›
›ý
#
¥¦°­)NNOžÄˆwf
!
Ö¥o?
Özag‡`®4;©›í©››ýÀ›^°­
­zYy8;AŒªD
"
‡/A
!$%%"$%
•Ö¥é
&®¯®‘gèsDÛ~,;í±á
!
lAÁþÃ
;é&®¯®‘AŒªD­zŽµËé&®b®u
©›Ã²›ý;f{
%
Y_•é&®¯®‘AŒª
D­zef
!
°­÷Ò©›÷?Žd;‡‹
!
‰Á
&â÷`ѼÌé&®b®u©››ýié&®
¯®‘¦§AŒªD­z
%
ABC?
‰F;<©=ÆÎÅÆÛG›œ
“é&®¯®‘=O[\jk­z¦§šw
jk
!
°­;­z“¯`Ë[\jk­zRg
!
‚k
°­­zXpMÆd];
!
ŒEFi²ºY‘
"
I
2Y‘
$
­zXp;[!
kAŒªDMâ=°
JÌ;Ñ%
æe²ºY‘¦§­zk
!
µË_
Aío£>Ak;I2Y‘í¾º2@ª4‹f
­ª;{
!
‚ÕC^•ÚۗՐâxš>A;
é&®¯®‘;«ym’xœÏk5°EÓJÌ?
%
Ú‡é&®¯®‘s;AB
(
âäm°­
;dGXp
"
n3_
!$%%B$!
[Eq­z°Žd5
[\AŒªD­zXp
%
•æAŒªD­ze^i
é&®¯®‘GH;lA89¦§­zk
!
e^5
°Æd];
!
Þñ‚¬e^iø‡â;lA°­M
°¨¬‰³
!
Wk[\é&®¯®‘ªDâä)
;jk­ze^ü~âíÑ
%
‘=wf~Ö×é
&®¯®‘;I7­z~
!
IW¦§;­z©ª
e^M’?~
!
?kᦧ©ª­z
%
ŸI¤w
AB)
(
ABâä)
(
$%âä)m&âä)Ô;
ghYv
"
Ÿ©Ô
!&BB9#
Ã¥A7d]p¥íg
hÁþ“‰•
!&BB:#
¢€Ô
!&BBB#
¥j©Ô
!
&BBB#
“üüÔ
!$%%%#
Ÿ©`“
! $%%$#
º¹
!
$%%$# $%%!#
-ÃrÔ
!$%%##
á=À
!$%%##
ŠÕ
Ô
!$%%9#
þŸ”Ô
!$%%9#
¥¦&Q
!$%%:$!

xé&®¯®‘ªD©ª­ze^Ñ:â³EÑ
98&
& ( )
!"
"
7
…†¦t
%
BwYý
!
é&A7®u;¿­z
!
¼âÐ
eqI2gè2@ª4¦§­z
!
yxÂMÆy«
;?HÆé&A7®u;hä­z
%
|ié&A
7®u;oWp
!
fчµ5šwÒ­zqAŒª
D
!
FqzÎ
&BB8
$y“;
1
é&®b®u©›ª
ÅWœ
"
ç§
$2 "
¥®>
/ &BB80 9B
²
$
¦§
!
¥
_
)
©›ª
*
-¦é&A7®uAŒªD;~^
%
ŸI
1
é&®b®u©›ªÅWœ
"
ç§
$2
;Wr
!

#
Ö©›e^Æâ_[\íâ_zÎ;
"
¢¨
ÖÆü^ª4^
!
LÆ|i&oo_gü^k
é&®b®u;r›ª4šr©›ª;e^
!
‘=
Æ¡‡ânäâ÷;&â÷•Ý
!
VÞWÖe^
~•‘=·¦œ
$&
¨Ægª^
!
EFgèª41
^^
(
›§gª^
#
yƜϛD^
!
EFœÏ›
D^
(
œû›D^
(
$¢®‘s^
"
‘=wf$¢®
‘s^sƜÏ›D^¨ÕoWí±
!
Y_•=
Ãú¦§_¤
$#
ãÆY‘^
!
EF"¤µCÂ^
(
GßY‘^
(
²ºY‘Uú^
"
œŸ
!$%%!$%
é&AB®uªDz;­ze^`ːI2g
詛ªÅ
(
à×g詛ªÅmîïg詛ª
Å
#
Öe^
"
-ÃrÔ
!$%%#$%
¨nwf
!
•šr
Y­zé&AB®uÑ£¤;AŒªDk
!
ËÒ
‚
#
Öe^䥨Õ
!
ނ
#
Öe^;[\Ɛ
¨rD";
%
Òâ:pªÛ67
!
¼í±á
!
Œ¤
;e^ÆI2g詛ªÅ
!
Vf¨ûAÐ;gè
ª4¼Æyf‹¸Š´
!
ÒÞMyAŒ;
#
ޕ
}~ÓY­z£¤;gèª4;í±á
!
ÙÙ[à×g詛ªÅ
!
¼Ìæe¨r;á4ö ¤³
;à×£¤;gèª4À´rY­z£¤;AŒª
D
#
ޓY­z;£¤~v•ísØ„;gèª
4_`
!
Òނ^Ñ\I2g詛ªÅmà×g
詛ªÅk
!
ø67[\îïg詛ªÅ^i
Y­z£¤;AŒªDCy›­
%
?κ
!
é&A
B®uªD­z;‚
#
Öe^;â:pÆÌz‹-
;
!
Þ`ØYkÆÌz‘;
!
ñ?\?ÛMÆÌz
‘;
%
“¯
!
•Ñ¤¥k
!
¢Ë†‡67é&A
B®u—Õû³e^
"
EFI7zmªDz
$
í­
ªî×;oH
(
Ó\œ8?\ö 
%
ABA?
‰F;<©=ÆÎÅÆÛGy3öÛÛGk

ŒÆVfé&®¯®‘AŒªD­z°Žd5
zÎâä)­ze^
!
VÞ)Å÷¤w·¦é&®¯
®‘°­­ze^k
!
dÂØHò×5é&®¯®‘
ªD©ª­ze^Ɋ\‡°­:;
!
RYÑ5é&
®¯®‘ªDâä)­ze^ÔíÔ>‡é&®
¯®‘°­­z;w¯¤c
%
‘=wf
!
Ѿv•š
—d;cáÒI:
!
~=D_5ÔíÔ>
%
é&®¯®‘ªD©ª­zÒé&®¯®‘ª
D°­­z;cá`ː
& &$
Ѿ;­z¤;~
%
é&®¯®‘ªD©ª­z;¤;`ËÆfÑ«,
¸K;$%u¯
!
yCfé&®¯®‘¢F¥râä
~^Ñ:
!
I›5Î
dge
«¬¡­
!
fÖ¥ânä>
tABl5;¡rÒAB$%;a¯«¬()ÌI
%
Þé&®¯®‘ªD°­­z;¤;`ËÆfѐ
x;_`[\¾
"
$%a¯²a
(
L&²a
(
<€²
a
(
ll²a
(
&o
(
¥&è
(
€®¾
(
|Þ¸
Ô
$
«¬q´5\;é&®¯®‘°­_`
%
V
W
!
Ø5Ѿ¦§ÔíÔ>5[é&®¯®‘°­
¤{I%eÝ
% $$
Ѿ;­zij~
%
é&®¯
®‘©ª­z;ijÆÁÂ
(
¥¦
(
cÅíŽÅԜ
å;é&®¯®‘2Øij
"
ºÞÃÔ
!$%%&$!
Þ
é&®¯®‘°­­z;ijÆ&o
(
¥&è
Ô&â÷•Ýuޜå;é&®¯®‘&Øi
j
%
w¾Æh¾;›úс~ÆD_¿t
% #$
Ñ
¾­z;¡‘¦r~
%
é&®¯®‘©ª­z¡
‡é&®¯®‘ª2@
(
AÐgè
(
nä€(
ü^
Ô¡‘¦r
!
Þé&®¯®‘°­­zÆ¡‡°­`
Ñ
(
näâ÷
(
°­k#mjk­zÔ¡‘¦r
%
h
¾•­z;3ù
(
kùmYۖw¾Œ0
% !$
Ñ
¾;­zKø~
%
é&®¯®‘ªD;©ª?È
76Øp
(
()p
(
‘#p
(
ڟp
(
à×p
(
Zïp
(
AŒpmŽpÔKø
!
Þé&®¯®‘°­­z?
È7ïIp
(
’xp
(
üûp
(
âp
(
I+G‡Rg
(
GËp
(
ãpm8kpÔKø
!
h¾w¾Ëíá
4;d
% 9$
­z_`+zo“ÃU;GH~
%
é
&®¯®‘©ª­zƨթª›ý;Ž@A§
f
!
ÃU’xp
!
sùâ:p
%
Þé&®¯®‘°­
­zƨÕioðíÔ¡;é&®¯®‘;®
u­ªÒœÏ´r§f
!
¼ÃUâ:p
!
a0’x
p
% 8$
ªD­z;~
%
•âä)Ã
!
ªD‘
+–ÆúÀâä€Ï;tŽF
%
Ò­z;ªÛK
!
ª
DüÆúÀ›¢Žz;›D
%
›
"(4GGDGH$&B$B
$
•
1
°­Ã;âä)
2
¨ÜëyѪD­z;Ɋ
­ª^mùŠ­ª^
"
S.Ô
!$%%B$%
âä)¦w
f
!
f}ªD
!
?’}úÀ›¢Žz;›D
"
Ɋ^
$!
Bv›D?_}Ó
!
ü\›D;¿Ãà×
,,,
EF›
§Y‘
(
›§gª
(
l#âr›Dm°‡AŒªD
rv;²ºY‘
"
ùŠ^
$!
MüÆÈ7’ÉŠ^h
ùŠ^;
%
ޕ°­)¦;(pÃøqq’Ú
!
88&
7!
#
# n3_Ô
&
é&®¯®‘°­­zÑ:8e^
)
Bv®uíS|í¡‘ÖÃ;®uíS|;ª4•
gè–â6Ø5Ó
!
ü£FË\›D­z
%
¯Þ
!
Bv6Ø5;ª4~=ûE
!
›D­züƛ­
Ϊ4?fd„;yÙ;â\ªÅ
* "M-C!$%%%#
;‘4
!$%%!4$%
ڇ›D›ªªÅiYZë´Y
‘
,
>ÏKøhC
!
€\AŒªD}ªDk[\ђ
ùŠ^hɊ^;
%

!
âä)¦x‡ªD;
­z
&
’\Ɋ­ª^
!
£^\kR\ùŠ­ª^
#
Þ°­)¦øÆ
&
’\ùŠ­ª^
!
£^\kRɊ
­ª^
"
;‘4
!$%%!4$%
é&®¯®‘ªD©ª­zÒé&®¯®‘ªD
°­­z;I:`ː
& &$
Ѿbp
%
MdÂ
é&®¯®‘ªD©ªÆ__ûé&AB:;íé&
AB:;;_£é&®¯®‘fIJijÒ;­]
‘
!
Ñ\AB)
(
âä)
(
;­)Ôe^¦§;2ØÁ
ß­z
!
Æ
)
Ÿ•&Ø
*
;
!
VWqK©ª­ze^Ò
î×Ó\‡&Ø;é&®¯®‘°­­z
!
Ò&o
Ô&â÷•Ý;é&®¯®‘°­­z•­zi
jÒ­zµ¥ÌI–bp
% $$
Ѿ"
p
%
é&®¯®‘©ª­zÒé&®¯®‘°­­z
¿_uޜå;é&®¯®‘f­zSH
!
_é&
®¯®‘;I7­zf6ØÌI¦§jk­z
!
VW
!
Ѿ•­zD"–"p
% #$
ѾCF¤{;
¨²p
%
¤wAŒªD‹f¨ÕyGË;­z¡­
!
•é&®¯®‘°­­zÒé&®¯®‘©ªÃŒž
ÏõS¸K;JÌxã
"
;‘4
!$%%!S#
Åé¢
!$%%:#
Ÿ©Ô
!$%%:$%
AŒªDI2–Æâä)êD°
z;°­wj
"
;‘4
!$%%!4$%
Òé&®¯®‘AŒ
ªD;ûE]Àˆ
!
qAŒªD­zM]Æ¡‡
›DmªD;°­­z
"
;‘4
!$%%!4$!
qÛD­
zÆåɇªD­zøÃ;
!
‚ké&®¯®‘AŒ
ªD­zƤ;
!
Þé&®¯®‘ªD©ª­zÆ
†
%
Òâä)ªDzs;ªÛÀˆ
!
µËÌ,ªD­
z
!
‚ké&®¯®‘ªD©ª­zƤ;
!
é&®¯
®‘AŒªD­zƆ
%
Ѿ•wf–Ã`Æ€
;
!
‚sÆY!ªÛ~ސ
%
I2–•ªD­z
Ã
!
w¾üÆ°­)–;’ùŠ^hɊ^
!
h¾üÆ
âä)–;’ÉŠ^hùŠ^
%
~šAŒªD­zÆ
‹f¤;¢Æ‹f†
!
qyC¤;¢Æ’}âä)
Ã;ªD
"
S.Ô
!$%%8$!
VWѾ;C"¤;ƨ]
;
!
ZÆfÑûE6ØAŒ;ªD
%
!7
é&®¯®‘jk­ze^•°­:;
Ã;?77
é&®¯®‘©ª­zÒé&®¯®‘°­­
zøùv•;—dcáÒI:
!
ºxѾ~=Ô
íÔ>
%
]³ø
!
•¦§é&®¯®‘°­~^k
!
~=Ɋ5é&®¯®‘©ª­ze^‹fé&®
¯®‘°­­ze^
!
â_ŠkzÎë()?é&®¯®‘©ª­ze^
%
fW
!
µË67é&
®¯®‘°­­zÑ:;ýò8ãué&®¯®‘
©ª­ze^‡µ¤!
¹=ŽÙ55é&®¯®
‘ªD©ª­ze^]fé&®¯®‘°­­z
e^
!
I›é&®¯®‘jk­ze^•°­:;
Ã;()?%
PB>?
‰F;<©=öÛÛG=„kÿW
BCI›é&®¯®‘ªD©ª­ze^Ýé
&®¯®‘°­­ze^;]
!
•é&®¯®‘
°­­zÑ:;ýò–
!
`ː_á~Õ]DE
67
& &$
!
&
Õ]Æ_&oÔ&â÷•
Ýuޜå;é&®¯®‘fSH
!
_é&®¯
®‘;I7­zf6ØÌI
!
_
1
¥2°­ø!
!&
²
,,,
L
2
°­øfz’
!
MÁf¤¥AŒ
ªD­zXp
!
_Zýòá‡é&®¯®‘©ª
­z;é&®¯®‘°­­ze^Òî×Ñ:
# $$
!
$
Õ]Æ_&oÔ&â÷•Ýuޜ
å;é&®¯®‘fSH
!
_é&®¯®‘;I7
­zf6ØÌI
!
_
1
o°­ø!
9
²
,,,
A
7®u
2
°­øfz’
!
¤¥²ºY‘­zîg
!
_Zýòá‡é&®¯®‘©ª­z;é&®¯
®‘°­­ze^Òî×Ñ:
# #$
!
#
Õ]Æ
i&oÔ&â÷•Ýuޜå;é&®¯
®‘¦§I7­z
!
_
1
¥2°­ø!
!&
²
,,,
L
2
m
1
o°­ø!
9
²
,,,
A7®u
2
°­
øfz’
!
¤¥AŒªD­zîg
!
?\°­­z
Ëí;ú⟌í⟌;é&®¯®‘©ª­z
e^Òîצ§é&®¯®‘©ª­z
!
_Wf¡
­šré&®¯®‘AŒªD
%
qÃ!
&
Õ]Æšaé&®¯®‘AŒªD
­z;yµÚ]
!
ÆËýòá‡é&®¯®
‘©ª­z;_Z;é&®¯®‘°­­ze^Ò
î×Ñ:
!
¤w˦§¨ßû¨r?Û
!
^¨ef
´Ó¡‡Ö¥âä>t<ämgè;ˆÆDÛ8¤
w;°­¸Ü;ãÃû=ˆ¡h
!
ˆÁ[\AŒ
ªD­zé&®¯®‘;ö ƒ~
"
º:[
Ô
!$%%!$#
!
$
Õ]
!
Òwf–ˆÃ`¨r;
â§p
!
I2–²ºY‘­zÒé&®¯®‘ª
D©ª­zøù~°‡å•n”–;¨²p
!
Vf
é&®¯®‘ªD;©ª­z•Ødí±áÆ›
^qAŒªD;¨ÕªÅ
#
VW
!
’iÞ³
!
!
#
"8&
& ( )
!"
"
7
Õ]ifDÛâ§
%
Vf[\°‡°­­zËí
;ú⟌í⟌h;é&®¯®‘©ª­ze
^Òî×ÀjÓié&®¯®‘°­­z;¤;
!
°‡Y‘>ÏKø
%

!
į¤wÖ¥[\AŒ
ªD­zé&®¯®‘;ö ƒ~
!
ë~u
IšY;é&®¯®‘í¾º!‡~­zD"
–;é&®¯®‘Z~=[\AŒªD­z
%
Þñ
ÒO}Àˆ
!
•ÃUÁfœÏØÒ´5\؋f
é&®¯®‘°­­z;¤{á
!
[\AŒªD­
z‚…Æé&®¯®‘;q“¤¥
!
MћÑÒ¥
2°­ø;I+p§
%
PBC?
‰F;<©=ÅÆÛG›œkö`Uó
BwYý
!
•æ!
#
Õ]¦§é&®¯®‘
©ª­ze^;¤¥k
!
µË67_á~ef;`
ËGH
& &$
©ª­ze^;¤¥
%
fњaé&
®¯®‘°­­z_`;ïIÒAŒ
!
•­ze^
;¤\k?ÖzŸI¥¦Þ6²a·å;{ÒW
œ¦§.‹
!
ša­zuv;Þ6pm{p
%
•
Ñ¤¥é&®¯®‘©ª­ze^k?ŸI—®
~;Ó\œ¦§¤!
ޓ\¨é&®¯®‘
â_¤\dÕ©ª­ze^k
!
?¶’¤¥â:p
i,¾
%
Vf•°­_`’xpÒâ:p‚ÑMy
GË;o“øù¦§¤¥ÒÞ°k
!
į°­¸Ü
•«¬°­_`k;ï£HÆf’x;_`[\¾
«¬q´5\;°­_`
!
Î‡Ö¥°­_`
}ï›jáG
!
ohC›¡Ò1Á›¡¢Ø~ˆ
Æ;í±á
!
fÑp¯€®¾
(
|޸Ԁϒx¾
;€Ï
!
ša_`;â:pÃU_`;’xpŽ
fGË
% $$
î×ÐÂ;šr
%
é&®¯®‘©ª
­zî×;ÐÂÆé&®¯®‘;uÞD±
(
I7
­z8jk­z;o“rz
!
ŸŒk¨n?a’‚
¬ÐÂ
%
?ŸIé&®¯®‘°­­z;Ëíš
r—ÐÂ;ªDzmd
!
iŸŒ©ª;uv¢Ë
ÃUâJ‰p
% #$
AŒªD;û³
%
AŒªD­
z;¨ne^
!
¼EFgª^
(
Öã¤^m›ª
ªÅ^
"
n-
!$%%!$%
¼ÀK
!
i‡Y­z£¤
v•’?;gèª4í¾Ä¯~v•’?;gèª
4â_}ÓY­z£¤;Öã¤;gèª4
k
!
ÃÄήu;AŒªDâ_[\gª^íÖÃ
£¤^¦§šr
%
¯Þüé&®¯®‘Þ³
!
ڇ
q®„;oWpmYZp
!
ÕMdÂ;é&®¯®
‘¸qÆé&AB®uƂ^¦F2@gè;
!
u
IšqAŒªD­zµË[\›ªªÅ^¦§š
r
%
Ú‡~;©›¤;
!
¤\;©›e^
(
›Û
Ëím©›uvÆ~’;
!
VW
!
ié&®¯®‘
©ª­z;uv~¨rüÆqAŒªD
%
s°‡
AŒªD;rvmö ;©ªuv¹ÆAŒªD
!
’Ú5
!
FqâÌUúmŸŒh¹=‹fqAŒª
D
"
©´6Ô
!$%%9$%
VW
!
FqDž5é&®¯
®‘©ª;uvÔ‡é&®¯®‘AŒªD;w
¯¤c
% !$
›DªÅ;?%
Vf
)
úÀ;âä€
Ï
*
Æi®uop;y›“}ý
!
’?5
!)
úÀ›
¢Žz;›D
*
Æi®uªD;y›š­z
!

›D6wfÆy=Úۗ°­Ë};‘+o“
"
;
‘4Ô
!$%%9$%
į²ºí›§Y‘
(
›§gªm
l#âr›D•¨rö áâYf›D;šÙà
×
!
i‡é&®¯®‘Þ³
!
ڇë~ÆY;é
&®¯®‘Zv•Ü\;gè
!
VޛDGHMü
Yf¨û~⠎;GH
%
]³ø
!
ήVfMd
Âé&®¯®‘¸qÆé&AB®u‚^¦F2@

!
Y_¨n~v•ísØ„;gèª4_`
!
VގµËÑ\›DªÅ›­qúÀ›¢Žz›
D_šrqAŒªD
%
8›d;šrƛDªÅ?
\;xÂ
!
Æ5é&®¯®‘©ª­zîןŒf
é&®¯®‘°­­zî×;xÂV}
%
é&®¯
®‘©ª­zî×[\;ÆÚé&®¯®‘›°Y
‘
(
Ç°kùIÙdԚr;âä8›d
!
?5qŸ
ŒfÚÛgè;kùIÙ
(
›§g詪
(
›¢Žz
;#èkùÔV};°­8›d
%
ŸIi)í!µ
eg;~
!
›DªÅâkfâ;^m‘­›¢Ž
z^
$
Õ
%
â;^ƼÌ_¨¨•›­;›¢Žz
mÒ)í’i?;_¨€d
!
­^Y­z£¤›D
;e^
%
‘­›¢Žz^Æ[\ÑiYâ=;›
¢Žz;‘#
!
Þ~Æ_¨yâ=;›¢Žz
!
Îe
^5)íћ•›¢ŽzÃ
!
?\kË훭›¢
Žz;küË67Ó)í;MÄ
!
Þ8›d[;Ƃ)í€d
%
w¾5~šrpÁ²¢FÑi€
d;¤¥–
!
¦r_¨€d=OÚÛiúÀ›¢Ž
zm‡µ;)픪;‘#
!
Ó\‡‡hp›
¢Žz;®u
"
íS|
$!
Þi‡\¬YZ;­zG
H—BigèÃ~v•Î£¤í⣤;˜¢0
p®u
"
íS|
$
;­z
!
üiÓ\‘­›¢Žz
^
%
VW
!
’iÞ³
!
‘­›¢Žz^ŽÓ‡‡›
¢ŽzÒ)íD±YZ;é&®¯®‘­z
%
Æ
ûDEãu;Æ
!
âÌUúҟŒ_h;é&®¯
®‘©ª­ze^Òî×Y­z;›Dû~¨rÔ
‡qAŒªD
!
s_é&®¯®‘AŒªDf­
z¤{;›Dޘ_orûÑ
"
BoûÑ
$
­z
f¤{;›D¹ÆY­z£¤;AŒªD
%

!
o?•°­:;ǵ¤\é&®¯
:8&
7!
#
# n3_Ô
&
é&®¯®‘°­­zÑ:8e^
®‘;jk­ze^
%
é&®¯®‘;jk­ze
^EFúŸŒ;©ª­ze^mŸŒ;©ª­ze
^
%
úŸŒ;©ª­ze^ÆzAB)
(
ABâä
)
(
$%âä)8&âä)Ô>Å°‡°­­z
Ëí;
(
~µË¦§ŸŒ;é&®¯®‘©ª­z
;e^
%
ŸŒ;©ª­ze^Æzié&®¯®‘
;©ª­ze^Òî׵˦§ŸŒh¹°‡q°
­­zËí;e^
%
ڇé&®¯®‘;©ª­z
e^š~;[\œmÓ\ö 
!
VW
!
•°­
:;ÃÑ\kFq†‡67—ef;V}
%
¨nÞ
³
!
?ŸIé&®¯®‘°­­zij;p+mo
H
!
67­z$%
(
­ze^;Ó\p
(
_`;û³
Y‘8›ªe^;â:pÔV}¥¶¤¥
!
_jÓ
()5­zé&®¯®‘AŒªD;¤;
!
ÒÞf
’x;€Ï¾«¬q¦§´5;°­_`
%
97

é&®¯®‘ªDâä)­ze^á‡q°
­)­ze^
!
é&®¯®‘©ª­z;uv~¨
rüÆqAŒªD
%
é&®¯®‘AŒªD;û³
°Žd5Ñ\âä)
"
EFAB)
$
íz©ªe
^
!
é&®¯®‘âä)­z©ªe^~=Ô
íÔ>‡é&®¯®‘°­­ze^
!
ËI›Úé
&®¯®‘âä)­zÝ°­)­z;r
!
Fq
ýò¨nz’uv;é&®¯®‘°­­zý
…_ŽÙ5z’mWœé&®¯®‘AŒªD­z
I+
%
é&®¯®‘°­­z?Úé&®¯®‘;
I7­z
(
é&®¯®‘;jk­zmjk­ze
^•lA°­:;Ã;?#
û$dýY
%

#
û$df¡­
!
RY
#
û­zÌD
&
¨ÆŸIé&®
¯®‘;uÞ÷rxš&â÷•Ýé&®¯®‘
°­­z;ij
!
ëi&â÷•Ýuޜå;é
&®¯®‘¦§I7­z
#
yÆ_é&®¯®‘I
7­zf¡­
!
[\‡µ;âä)e^¦§jk­
z
#
ãÆ?•°­:;ǵ¤\é&®¯®‘;
jk­ze^
%
yh
!
s°‡AŒªD;rvmö
 ;é&®¯®‘ªD©ªuv¹ÆAŒªD
!

FqâÌUúmŸŒh¹=‹fqAŒªD
%
O P + ,
S
7
.
!
•Ã_
6$%%B6
uÞa¯AŒªDÒ°­Å:
6
°­gh
!
"$$ & $: ?##6
œ
7
Ÿ
6$%%!6
&®b®u©›8‹ª­^Ð
6
Ŧé
&
¼Ï.
þyÆÇ
!"9B ?""&6
T¦²
6$%%!6
x‡°­¡‘µ¥Òe^GH
6
ÏÀ
&
âä()yÆ
Ç
!&!$6
bA
6$%%"6
—
1
é&®b®u©›šµx§Wr
2
;~HÑ°
6
Ã
¥®u©›
!"8$ & &9 ?&86
¥2°­øaÜ°
6$%%#6
¥2°­ø
$%%$6
ll²°­øa
Ü°‡
6
ÏÀ
&
Ã¥llâäyÆÇ
6
¥¦&Q
6$%%:6
Ãj¸r…m¥&§{
6
ÏÀ
&
Ã¥{
yÆÇ
6
Ÿ©
!
É6$%%:6
AB:;ªD©›µ¥e^;y³¦t8i
Ö¥Ž§°z; Œ
6
´÷&gh
!$&"9$ & " ?&86
Ÿ©
!
º±€
!
Ì
7
É
!
Ô
6&BB96
Ã¥é&®b~^gh
6
ÏÀ
&
Ã¥&yÆÇ
!&&! ?&$#6
Ÿ©
6$%%$6
é&$%ªD~^
6
ÏÀ
&
Ã¥&yÆÇ
!:B ?&%%6
á=À
6$%%#6
é&Ïc6
<9an)Á
!
&""$$ & #! ?!%6
Š
7
Õ
!
ɖÙ
!
ž³Ÿ
!
Ô
6$%%96
Ã¥é&AB:;@A<=8q
ªD©ª
6
?\AB)Á
!&8":$ & &9#& ?&9#86
¢€
!
á=À
!
Š!-
!
Ô
6&BBB6
ABªD¥
6

&
GÈM)yÆ
Ç
!&$& ?$&:6
n
7
-
6$%%!6
AŒªD­z†ý
6
l°¼½
&
†‡Æ
!"$$ & $: ?#&6
n3_
6$%%B6
é&®¯®‘AŒªD­zgh
6
MÀ&M)ÙÌ
)g¥=
!B8 ?B:6
n3_
!
À‹r
6$%%B6
é&®¯®‘AŒªD­zGHý©
6
&(
)
!!9"B$ & &#% ?&#"6
Åé¢
6$%%:6
Ö¥&5Òé&A7®u°­gh
6
ÏÀ
&
Ã¥&
yÆÇ
!&!& ?&!96
©´6
!
Z
7
—
!
n
7
ê
6$%%96
®u©›;AŒªDÒ&ð®uFp
­ª
6
&lAÒ°­
!"B$ & !! ?!"6
Ì
7
w
!
À‹r
6$%%86
é&AB>ϪD°­~^;¥2fU
6
´÷
&gh
!&B"$$ & " ?&&6
;‘4
!
Õøl
6$%%96
›DmAŒªD°­
& $&
´µlAr:;G
Ëw«
6
lâµ¥ÒI+
!$8"&#"$ & &$ ?&"6
;‘4
6$%%!46
AŒªD­z
&
¥2°­wÜGHgh
6
Og
&
³M
¸ryÆÇ
!9& ?9$6
;‘4
6$%%!S6
AŒªD­z
&
Ã¥õF5Î
dge
µzm$%°­
ø­;GËw«
6
lâµ¥ÒI+
!$9"&$"$ & "$ ?"86
-Ãr
!
ºÞÃ
!
D¥²
6$%%#6
ABâä)µ¥e^Ò?6
ëT
&
k¼<€yÆÇ
!&$!6
¥j©
!
EtA
!
Â=j
6&BBB6
OJ-®¯a¯cé&AB:;ùŠ
âäªD©›
6
Ã¥$%()
!&B"#$ & $!" ?$9$6
mj©
!
«ŸÃ
6$%%$6
°­)X4Ã;âä)
6
°­gh
!"& $ & &&
?&96
þŸ”
!
nŸê
6$%%96
é&®b®u©›µ¥ÒIA
6
†éG
&

&M)yÆÇ
!:8 ?&#:6
‡/A
6$%%"6
ô¥AŒªD­zø©²
6
°­gh
! " &% $ & &&
?&96
º:[
!
Ìä:
6$%%!6
A7®u­zîg¤¥;(6
6
°­gh
!
"&%$ & ## ?#"6
º
7
¹
6$%%$6
Ã¥é&A7d]p©ª
6
ÏÀ
&
Ã¥&yÆÇ
6
º
7
¹
6$%%!6
5Î~^;µ¥Òe^
6
ÏÀ
&
Ã¥&yÆÇ
!BB
?&%96
ºÞÃ
!
-Ãr
!
D¥²
6$%%&6
AB:;@AÒ®¯®‘ªD©›
6
AB)Á
!$&"&&$ & &B&: ?&B$86
Ã¥A7d]p¥íghÁþ“‰•
6&BB:6
Ã¥A7d]p¥íg
hÁþ
6
ÏÀ
&
Ã¥$%()yÆÇ
!&B& ?$&%6
éf~±
(
£Ñ¥65G
6$%%"6
£¥
(
±¥AŒªD©›;>t›
D8cþ
6
Ã¥®u©›
!"#$ & 9 ?&%6
“üü
!
Â#I
!
Ÿ©
6$%%%6
ÏÀgé&®bªD
6
ÏÀ
&
Ã¥&
yÆÇ
6
M-C6$%%%6M-(+06"6pTDGH(4T= M10X1G[05>4/41EQ)G -AA0EGQG!
!"#$
7
ƐÇ
"
B8&