cOwc
ry cd psAru varu ral nrdx vr0r NAM
,,\,R
BAO CAO TAI CHINH TONG HOP
.2
QrJY 3 NAM 20L4
Noi nhAn
: Phbng Kd hoach Ddu tu
^i
(-f-!FJ{}
TV {-g-} tr}I+AFJ''....
\.i AFJ T'A T RTF.lri
c+=+
Vitr" i\jAM
sd, 9
;-8
=*.+ =.1
::+: cEU
rqGEiEA
V{gT
NAF*=
**:e i*p -';'qr do - FIanir pE:*c
ftat4v ascc-rcg:
H tii
P
hdng, rtgdy &51hdn7.'f0 ndm 20 ! 4
r! A:--rE= =,s rir et f, c-. *t i a-n m ) v
^o.**r-*
r,-Fl'^1{.E-i i}'i Ji- F}/g(j C-Aq.,p n^-*.i. LIlE9l\i?
Quy 3 n*xn 2874
ST'T'
SO tsIgU
TEN EIEU
1
E01a-DN
B*ng c&n doi ke todn
2
B02a-DN
B6o c6o kd€ qu& Fr*a€ dQng kinh doanFr
3
E03a-DN
E6o c5o luu chr.rydn tidn t€
n
B09a-DN
?huydt mEnh b6o c6o €di chfnh
^a,
g6 goAN gREi#NG
W
*<:/
-{_
_-P___
D
Nguy6n ts6 Trudng
Nai nhdn :
1. Tdng c0ng ty
Hlng hii Vi0t FIam;
2. Cqc thudHi.i Phdng;
3. Cgc thdng k0 FIir Phbng;
4. Cuc tdi chinh doanh nghidp Nhi nudc;
5. Chi cuc tdi chfnh doanh nghiQp Nhh nudc tai HP;
6.
G GTAM BOC
C1,c NgAn hbng ;
7. Chir tich HDQT COng ty;
8. Ban didu hi.nh;
9. Luu phdng TCI{T cOng ty (2).
i::h ?udn
^* TY CO PHAN VAN TAI BIE\ \ IFT
CONG
21^5Lach Tray, Hii Phdng
\{}1
*^/t
BANG CAN DOI KE TOAN
Tai ngdy 30 thdng 9 ndm 2014
Don vi tirLh: D6ne
MA
Tii sin
I
A. TAI SAN NGAN HAN
I. Tidn
vi
c:ic khoin tuong duong
tiin
SO
Thuy6t
minh
2
3
4
5
100
662.010.479.673
110
89.452.360.602
70.185.125.181
111
2. Cdc khoAn tucrng duong tidn
t12
ngdn han
So ddu nam
599.603.936.71r
1. Tidn
fI. Cric khoin ddu tu tiri chinh
l. Ddu tu nein han
quj
So cuoi
r20
v0'l
_
89.452.360.602
1
0
U
0
0
0
0
v02
121
_70_}85. 125. 1 8
eiim ei6 ddu tu ng6n han (*)
III. Cdc khoin phAi thu ngdn han
129
0
130
417.508.118.576
ilf.iag.aso.toz
L Phai thu khrich
131
73.803.718.191
63.010.3 3s.985
2.Trh trudc cho nsudl b6n
r32
289.938.901.642 ,
3. Phai thu noi bo ngan han
r33
0
0
4. Phai thu theo tidn dO kdhoach hop ddne xAv du
134
0
fi
2. Du phbne
5. Cdc
hdne
khoin phAi thu khi{c
135
6. Du phdng phAi thu ng6n han kh6 ddi (*)
139
IV. Hing tdn kho
t40
1. Hdng tdn
kho
r41
giim gid hlng tdn kho (*)
r49
2. Du phdng
V. Tni sin ngdn han kh6c
1. Chi ohi trA trudc
nein han
v03
57
0
_
__239.ts6.292.801
.421 .989.550
(3.662.496.807)
144.940.978.433
v04
t44.940.918.433
0
150
r0.109.082.062
i51
7.s43.410.259
2.Ttrtd GTGT duoc khdu trD
152
3. Thud vh c6c kho6n khr{c phAi thu Nhd nudc
154
4. Giao dich mua biin iai trrii phidu Chinh phu
l5l
0
5. Tdi sAn ngin han khi4c
158
2.561.8r0.470
1??
7at (*
Lt
Ll:t
-
TAI SATq OAT HAX
I. C6c khoin phii thu dii han
204
1.380.792.058.259
i.iil..w'z.izt.a.
2L0
0
1. Phai thu ddi han cria khr{ch hdng
211
0
2.Y6n kinh doanh o don vi truc thudc
212
0
3. Phei thu ddi han noi bd
213
v06
0
218
v07
0
B.
d)i han khilc
5. Du phdng phii thu diii han kh6 ddi (*)
II. Tni sin cd dinh
4. Phai thu
0
v05
-1
.)10
861.333
0
220
1.137 .967 .778.740
l. Tli sin cd dinh hlru hinh
221
j. I I S.001
- NeuvOn sii{
222
- Gi6 tri hao mdn luy kd (*)
2.
Tii
sAn c6 dinh thue tei chinh
- NguyOn sid
- Gir{
3. Tdi
tri hao mdn
v08
6.8-13.09,+.222.322
i2.715.092.36.+.750)
223
laA
v09
ke (*)
sin cd dinh vo hrnh
lf
---
i.qis,sig.gta.r
t
4.41J.41J.-:
7-000.348
-<5
(2.586.935.06
j
0
0
226
227
t
0
225
1u,v
.357 .572
,
\jlta
9..ci5.365.168
10.025.433 i:',':
Tii sin
il{e
Thuy€'t
so
minh
2
3
1
Nguvon si6
- Gi6 tri hao mdn
lu! ke (*)
bin dd dang
III. Bdt ddng sin ddu tu
4. Chi phi xay dr.rng co
Sd cuoi
quf
So ddu nam
5
4
228
10.393.368.680
r0.393.368.680
229
(s38.003.512)
(367 .935.618
230
v11
I 1 1.056.000
i l r.056.000
240
vl2
0
0
0
0
- NguyOn gi5
24r
- Giri tri hao mon luy ke (*)
aAa
0
250
t02.475.964.879
r02.47 5.964.879
251
23.568.172.910
23.568.172.910
252
0
0
82 183.391.343
82.t83.391.343
259
(3 2t 5.605.314\
(3.215.605.314)
260
t40.348.31.4.640
145.046.382.618
IV. C6c khoin ddu tu tii chinh diri han
1. Ddu
tu v)o
cOng
ty con
2. Ddu tu vao cong ty lien
3. Ddu tu
dli
4. Du phdng
V. Tdi s6n
kdt,
liOn doanh
han kh6c
258
giim girl ddu tu tdi chinh ddi han (*)
dii han kh6c
v13
0
phi trA trudc ddi han
261
v14
r24.465.850.356
129.t63.',/-18.339
2. Thi sin thue thu nhAp hodn lai
262
Y2l
14.88r.630.879
14.881.630.819
1. Chi
3. Thi
sin ddi han kh6c
Tdng cOng tli sin
Ngudn von
1
.{. NO PHAI TRA
I.
\o
ngdn han
268
1.000.833.405
270
5.042.802.537.932
MA
so
Thuyet
minh
)
3
5
567.224.203.86
l.
314
v15
315
phii
316
4.058.863.982.657
___
,922.e8'2.0s4.407
__
rt! Tr
_!]LBl4
?40 000
eeO 483
!!,560
312.121
t45.736.820.00C
360.338.071.53
312
5. Phei tra ngudi lao d6n
trA
4
310
313
6. Chi phi
So tldu nam
3.856.814.8 66.59',1
311
18.772.866.739
v16
.001.033.400
s.270.676.260.382
quj
300
i. \rav vh no ns6n han
i:. Phai trA nsudi biin
l-..
l-i \quoi mua tra tien truoc
Thue r'd cdc khoAn nhAi n6o Nhh nudc
So cuoi
I
2.200.615.944
3.054.150.343
1r.440.877.956
v17
__
131199 715.266
0
0
0
7. Phai trA noi bd
311
0
8. Phei trA theo tien dO kd hoach hop ddne xAy drn
318
0
phii tri, phii nOp ne6n han khdc
10. Du phdng phii trA ngan han
3t9
320
0
1i. Qu! khen thu&ng, phric loi
323
512.164.t67
12. Giao dich mua b6n lai tri4i phieu Chinh phir
321
0
330
3.289.s90.662.735
1. Phai trA ddi han ngudi biin
JJT
0
Z.Phhi trA ddi han noi b6
332
3. Phei tr6 ddi han khiic
JJJ
4.Yay va no ddi han
334
v20
5. Thud thu nhAp hodn lai phAi trA
335
v2r
6. Du phdng tro cdp mdt viec ldm
336
0
7. Du phbng phdi trA dhi han
JJ I
0
8. Doanh thu chua thuc hiOn
338
16.363.635
36.363.631
9. QuV phdt tridn khoa hoc vb c6ng ngh€
339
0
0
9. Ct.c khoAn
IL
B.
No
dii han
VdN CHU Sd Htfu
400
v18
27.308.647.124
v19
0
511.612.261.804
2.77
r.782.r-t2.385 __?.v!.lr_1:431 .9e8
59.858.911
1.185.987.671.335
q9.858
9l
I
0
r.211.812.277
.7
25
MA
so
Thuydt
minh
2
3
I. Vdn chfi s0 hiru
410
v22
l. Vdn ddu tu ctra chir s6 hiru
4rl
1.400.000.000.000
2.Tt\dns, du vOn cd phdn
4t2
t.777 .0r8.739
1311 018.139
413
0
0
Tii sin
I
3. Vdn khdc cria
cht
sd hfru
4. Cd phidu quy (x)
So cuoi
quj'
4
5
1.211.812.277 .725
1.185.987.67r.335
4t4
tli
So dAu nam
___ 1.40!.q0!
0o_0
0oo
0
0
415
0
0
4t6
0
0
7. QuV ddu tu phi4t tridn
411
11.948.107.068
8. QUV du phdng tdi chinh
418
15.968.205.262
4t9
0
0
420
(243.705.659.134)
(217.881.0s3.344)
1. Ngudn vdn ddu tu XDCB
421
I
0
2. QuV h6 tro s6p xdp doanh nehiop
Aa1
0
0
430
0
0
0
0
433
0
0
440
5.042.802.537.932
5.270.676.260.382
5. Chenh lOch drlnh s.i6:lai
6. Ch0nh lOch
ti
sAn
si6 hOi dodi
Qul khr{c thu6c vOn chir sd hiru
0. Loi nhuAn sau thud chua phAn phdi
9.
II. Ngudn kinh phi vi qu! khfc
Ngudn kinh phi
432
2. Neudn kinh phi da hinh
m,t
r ong cong
CNC
cHi
thlnh TSCD
nguon von
TIOU NGoAI BANG cAN o6T
Thuydt
minh
sin thu6 ngo)i
So cuoi
ki
968 20s.262
So ddu nam
24
Z.Vat tu, hhng hoii nhAn git h0, nhAn gia cOng
3.
-___1s
oae
rE roAx
Chi ti€u
1. Tdi
v23
---it iis w
0
0
0
0
598.247,54
2.859.879,65
Hing hori nhAn bdn h0, nhAn kf gti, kf cuoc
4. No khd ddi dd xu lV
5. Ngoai te ciic loai
:
Dollar My (USD)
Euro (EUR)
6. Du toiin chi su nghi0p. du r{n
^
,^1
NGUOI LAP BIEU
16 roAN TRUONG
thdng
6v
'
I0 ndm 2014
GIAM DOC
CONGTY
cdpHAN
{:
-t,{
-i':
i ,.;_, -
-./',
(
',t.i
:.:'
/'
v$r rir srdli
VIETNAM
:'*"'
t-"-'
D6 Thanh Thiry
Nguy€n Bd Trudng
Cao Minh Tudn
cONG Ty
cd nHAN vArv rar
215 Lach Tray,
Hii
srir r:Er rrrr
MAu sd: B02a-D\
Phdng
nAo cAo
xfr eui HoAr oOxc KrNH DoANH
Qu:*
3
liam 2414
Don rti tlnh . Dot
Luy ke tii ddu nam tl€n cuoi qur
".1
ME
Chi ti€u
thu b6n hing vd cung cdp dich vu
2. C:ic khorin giam
tni doanh thu
3.Doanh thu thudn
9g
"on
vi
brin hhng
vi
cung cdp dich v
hele b,{n
6. Doanh thu hoat dOng
tii
vi
cung cap dich vu
chinh
Chi phi tdi chinh
Nam nay
Nim trudc
Nam nay
Nam trudc
6
7
2
3
4
5
0l
v1.25
483.167.765.722
483.043.607.597
480.278.761.046
481.580.488.156 L.460.763.t96.721
L.onr.rur.urr.uu-,
454.019.086.643
514.555.704.565 1.318.r
10
20
21
1.463.119.44
26.259.674.403
(32.975.216,409
126.931.350
609.383.384
VI.26
22
40.1-70.'731
.395
49.286.t67.6A0
ry919 i!9. Chi phi trri ldi vay
23
44.066.'/55.090
44.708.480.766
I ct'idl!+49!s
24
r
25
15.019.046.368
30
11. Thu nhAp khdc
12. Chi phi khric
.
,,C_!f
10.
13.
il'-tilql!
49941r nghiQp
Loi nhuAn thudn tr) hoat tl6ng KD
Loi nhuAn khdc
14. Tdng
loi nhuAn kdtodn trudc thud
69.463
s'.72:',7!2
2.889.004.676
v1.27
| .467 .184.7
II l.-roo.w'uou.r,-
02
ll
5. Loi nhuAn gdp vd brln hhng
ndy
o,.
so
I
1. Doanh
Quy
1
.169.214.194
12.657
.r45.32s
6
!2\
10.'7
40.189
|
82.652.456.532
I
.184 I
r59.119.9i5.636 |
t4
I
34.546.631.924
4.23'7 .4't'7
130.284.383.1
86.366.858
42.740.289.9',76
(39.972.386.204
106.495.512.808
(149.s16.909.820
31
102.802.019.6'7 s
142.030.299.316
128.542.993.268
32
1.708.159.97 t
9.052.t18.288
40
101.093.319.704
t32.978.r81.028
123.692.303.430
50
6r.120.933.s00
26.482.668.220
(25.824.606.390
I 2. r
5. I 80.96,+. I -i
4.8.50.689.83
8
I
, ,ru.rru nur orn
raz,ooa.zto.+ts
r **n.*,o.nru
,tr rrr r,,
,,e2er
,un
-sr.s83I
40.291.930.946
38.808.73
1
.1
34
(342.7 s2.995.788)
l8 I .832.-585.262
n.oro.*r, ,0,
,rr.,
or.ruo.uurl
,, ro.ooo.rar.rr,,j
15.
Chi phi thue TNDN hidn hinh
5'I
VI.31
0
0
0
nl
16.
Chi phi thudTNDN hoan lai
52
v1.32
0
0
0
.l
17.
Loi nhuAn sau thu€-TNDN
60
61.120.933.500
26.482.668.220
(2s.824.606.390
8. Lai co bdn tren co phi6u
,r ro.ooo.rrr.rra,l
70
25 thdng I0 ndm20l4
NGUOI
lAp nrdu
(^9/coNe
i
s7 cdpHdr'r
I \v,tNrir nr
(s-\$Frxnu
D6 Thanh Thriy
GIAN,{ DOC
i
f^.
ry cd pHAN vAN rAr BIEN \TIET \A}I
cONG
215
LACH
MAu so 803-DN
tnay, tlAt PHONG
neo cAo
LUU CHUYdN rrE.x
rB
( THEO PHUoNG PHAP TR{.t. C 116r ;
ofN :oloq Du4
Lui
ke
til tldu nam tldn cuoi qui niy
Nim nay
rru chuydn tidn
tri
hoat dOng kinh doanh.
L Tidn thu tirtdn hdng,cung cdp dich vu vd doanh thu kh6c
.
t.468.409.489.722
Tidn chi trA cho ngudi cung cdp hang ho6 d
{t"l
(t.221 .11 1 .629 .301)
.ni !r4 qt q lgqdt lao d6ng
"r,i
nqt
(r ,212,180.897
(64.31 1.5 11,194)
{udlql 49q4jghfq
.5
98)
(rzt .164.625,082)
(109.93_6:213.2]2)
Tidn chi tra lai vay
L!91
t.606.616.521 .110
(98.458.6-52.83l
0
Tidn thu khdc til hoat d6ng kinh doanh
44.112.621.490
7. Tidn chi khdc tD hoat dOng kinh doanh
ua chuydn ti6n thudn fif hoat tl|ng kinh doanh
61 .11 5 .634.1 43
(75.8e4.148.1 65)
(96.606,191.1s]
36.308.615.340
138.841.788.585
Luu chuydn tidn tr) hoat ddng dAu tu
l.Tidn chi dd mua s6m,xAy dung TSCD vd tdi
2.Tidn thu
ti
sAn
dii
han kh6c
(4.523.525.054)
thanh lf ,nhrro. ng bdn TSCD vd cdc tdi sAn ddi han kh6c
(281.062.522.036
11.419.947.164
180.143,870.8-51
3.253.937.332
3.r19.541.691
3.Tidn chi cho vay, mua c6c c6ng cu no cria don vi kh6c
thu hrji cho vay, b6n lai cdc c6ng cu no cfia don vi khdc
lff!
5. Tidn chi ddu tu g6p vdn vdo don vi khdc
6. Tidn thu hoi ddu tu g6p vdn vdo don vi khdc
7. Titjn thu l6i cho vay, cd trlc vd loi nhuAn duoc chia
il(n.thudn tir hoqr dOnE!!!frr
chuydn tiin tr) hoar d6ng rii chinh
,,lLuu chu:'dn
70.150.354.042
iiln i fru
l-,^.
, 1 Ti€n thu ru phtit hAnh cd phidu, nhan vdn g6p cria chri sd hfu
:.fien chi rrA voh g6p cho c6c chri SH, mua lai CP cria DN de
'iil
jr
irien'a)@
(91
.799.r49.494
318.613.661.000
136.230.810,516
(465.190.403.400)
(722.227 .152.468
(49.114.000)
(138.3s2.120
_(8J_19s.8161400)
19.293.112.982
13.865.305.388
ii
iii- +.tidn
chi rrd no gdc vay
-s.Tidn chi
tri no thu€
tdi chinh
5. Ctj trlc ,loi nhu6n d6 trA cho chri so htru(nhd ddu tu)
,r uu chuydn tidn thudn
til hoat ddng
tdi chinh
lil-rru chuydn tidn thudn trong ki (20+30+40)
l:tien va tuong duong tidn ddu k|
:.nh hu6ng cira thay ddi
i:Ti€n
vi tuong
d
__7q1_81.ql!8r
gi6 hdi do6i qui ddi ngoai t€
tiin
(25.877.561\
cudi k^i ( 50+60+61)
89.452.360.602
Hdi Ph
NGUOI
rAp ndu
,,
)1rr(,
tt
x6 roAx
/
'/
--'t f
t
--t --
co
'
.-:
ta.754.765.O21
r53.434.224
65.816.179.724
thdng I0 nam 2014
AM DOC
TRUONG
"' /
ii-\('
54.907.984.479
pHAr,f
vaNrAisrEil
VIETNAM
t'
Nguy€n i\goc Lan
Nguy€n 86 Truong
ao Minh Tudn
cONG TY cP vAN
rAr srix vIET
]\{Au so : B09a- DN
NAM
2lSLach Tray, Hii Phbng
THUY6T MINH nAo cAo
rAr cuixn
Quy 3 ndm20l4
I. Dac Aidm hoat dOng cira doanh nghiOp
Cong ty cd phdn (Nhd nudc n6m gifl 607o v6n didu lo)
1- Hinh thrlc so hfru von:
2-L1nh
wc kinh
Kinh doanh dich vu vd thuong mai
doanh:
3- Nginh nghd kinh doanh:
Vdn
tii
dudng bidn, dich vu hdng
II. Ky ke to6n, don vi tidn t€ sfr dqng trong
1- Ni0n do kdto6n: b6t ddu
tt
hii, dai ly bdn hing...
ke to6n
ngdy UU2014 kdt thric
vlo
ngiry
3UI2|20I4
2- Don vi tidn t0 srl dung trong ghi ch6p kd to6n: ViOt Nam ddng.
Itr. Chudn muc vh chd dO kd to6n 6p dgng
1- Chd do kd todn 6p dung:
6p dung Chd d0 kd to6n doanh nghiOp ViOt Nam
2- Flinh thrlc sd kd to6n 6p dung: Nhat ky chung
3- Tuy0n bd vd viOc tuAn thtr chudn muc kd to6n
vi
che d0 ke to6n: Theo quyet dinh
L5|2006|QD-BTC, thong ru sd 24412009-TT-BTC ngiry 3111212009
B0
v) c6c chudn muc kd to6n
Ai chfnh dd ban hdnh.
IV. C6c chinh
s6ch ke todn 6p dqng
1- Nguy€n tac ghi nhAn c6c khoAn tidn vh ci{c khoin tuong duong tidn:
Ghi nhdn toin bO sd tidn hi€n c6 cria doanh nghiOp tai thdi didm b6o c6o v) cdc khoin ddu tu
ngin han c6 thdi han thu hdi hay d6o han khong qud 3 th6ng, de ddng chuydn ddi thenh mot
lugng ti€n x6c dinh cfrng nhu khOng c6 nhidu rrii ro trong viOc chuydn ddi.
Phuong ph6p chuydn ddi c6c ddng tidn khdc ra ddng tidn sft dgng trong kd to6n:
tj gi6 thuc td tai thdi didm
ph6t sinh. C6c khoAn tidn, cOng no ng6n han duoc ghi nhAn theo tf gi6 ghi sd, den thdi didm
C6c nghiOp vg Thu, Chi phdt sinh bang ngoai tO duoc ghi nhAn theo
lAp b5o c6c titi chfnh ciic sd du
niy didu chinh theo tf gi6 mua
vdo binh quAn cdc ngAn hhng
trt c6c khodn tri trudc
€). C6c khoin vay dii han phiit
noi COng ty mE t)i khoin tai ngiy 301912014:21.195 VNDruSD (ngoai
cho ngudi b6n vd cdc khoAn doanh thu nh0n tru6c bang ngoai
sinh trong ndm duoc ghi nhAn theo
ti gi6 thuc td ngiy nhdn no, ddn thdi didm lap b6o c6o tii
chfnh sd du nhy didu chinh theo tjr gir{ mua vdo binh quAn c6c ngAn hdng noi Cdng ty m& tdi
khoin tai ngiy 301912014:21.195 \A{DAJSD.
2- NguyOn
tic
ghi nhAn hing tdn kho:
- Nguy0n tdc ghi nhAn hing tdn kho: Nguy0n tac gi6 thuc td.
- Phuong ph6p tinh gi6 tn hdng tdn kho: Phudng ph6p h0 sd gi| vd kidm k0 thuc td tdn kho;
- Phuong ph6p hach toSn hing tdn kho: K0 khai thuong xuyOn;
- Phuong phdp lap du phdng
giim gi6 hing tdn kho: Kh0ng trich
lAp.
3- NguyOn tac ghi nhAn vd khAu hao TSCD vh bdt dOng sAn ddu tu:
- NguyOn t5c ghi nhan TSCD: Theo thong tu sd 45l20l3fTT-BTC ngiy 2510412013 cira B0
tli
ch(nh.
- Phuong ph6p khdu hao TSCD: Phudng ph6p dudng thing
4- Nguydn t6c ghr nhdn vd khdu hao bdt dOng sin ddu tu:
- Nguy0n t6c ghi nhdn bdt dOng sAn ddu ru;
- Phuong ph6p khdu hao bAt dOng sin ddu tu.
5- NguyOn
tic ghi nhAn c6c khoAn ddu ru tdi chinh :
-
Cdc kho6n ddu tu vdo c6ng
-
Cdc
ty li€n kdt, vdn g6p vdo co s& kinh doanh ddng kidm so6t;
khoin ddu tu chrlng kho6n ngin han :
- cAc khoan ddu tu ngin han, ddi han kh6c:
du-o.
c ghi nhan rheo gid g6c.
- Phuong ph6p lap d\I phdng giim giri ddu tu ng6n han, ddi han: theo quy dinh rai rhong ru
22812009[rf-BTC nedy 0] 11212009 vi thong tu sd 89/20n[rT-BTC ngdy ZSl6l20t3 sr]a ddi,
bd sung rh6ng tu 2282A09/IT-BTC cria 86 tdi chinh.
6- Nguy0n t6c ghi nhAn vd vdn hod c6c khoin chi phi di vay:
- NguyOn t6c ghi nhAn chi phf di vay: Chi phi di vay duoc ghi nhAn vdo chi phf thi chinh rrong
kj'. Rieng chi phi di vay li€n quan truc tidp ddn viOc ddu tu d6ng mdi thu du-o. c vdn ho6 vdo giri
tn tiu.
-
Ti
lg vdn ho5
duo.
c sri dgng
dd,
xdc dinh chi phf di vay duoc vdn hod trong k),
7- Nguy0n tac ghi nhAn vd vdn h6a ci{c khoin chi phi kh6c:
- Chi phf tr6 trudc;
- Chi phi kh6c;
- Phuong phrip phan bd chi phi trh trudc: Theo kd hoach dd, xaty dung cho ndm
- Phudng phdp vi thdi gian phan bd loi thd rhuong mai
8- Nguy0n
tic
rii
chinh.
ghi nhAn chi phi phAi rri.
9- Nguy€n t6c vd phuong phr{p ghi nhdn c6c khoan du phdng phii tr6.
10- NguyOn t6c ghi nhAn von chir sd htru:
- Nguyen
tic ghi nhAn vdn ddu tu cria chri s& hfru, thang du vdn cd phdn,
- NguyOn
tic
ghi nhdn ch€nh 10ch d6nh gidlai tdi sin.
- Nguy0n tac ghi nhAn chOnh lOch
24/10/2012 crta Bo thi chfnh.
- Nguy€n
1
tic
vdn kh6c chir s& hlru.
ghi nhAn
1- Nguyen tdc
vi
t!
gi6: theo quy dinh tai rh6ng
tv
17112012[T-BTC nghy
loi nhuAn chua phdn phdi.
phuong phdp ghi nhAn doanh thu:
- Doanh thu b6n hing, Doanh thu cung cap dich rl, Doanh thu hoat d6ng tdi chinh: Khi dich
vrl da duoc hodn thinh.
- Doanh thu hgrp ddng xOy drrng.
12- Nguy0n
tic vlLphuong
13- NguyOntic
phdp ghi nhAn chi phf tdi chinh.
vi
phuong phrip ghi nhAn chi phf thudthu nhdp doanh nghiOp hien h)nh, chi
phi thud thu nhAp doanh nghiOp hodn lai
14- Cdc nghiep vq dU phdng riri ro hdi do6i.
15- Cdc nguyOn tdc
vi
phudng ph6p kd rodn khi4c.
V. Th6ng tin bd sung cho c6c khoin muc trinh
biy trong Bing cin ddi kdtoin quy 3
(Don vi titth; D6ngt
Cuoi
01- Tidn
- Ti€n mat
- Tidn gfri ngAn hdng
- Tidn dang chuydn
Cdng:
02- Cdc khodn ddu
tt
tdi chlnh ngdn han (Chi ti€i tai phu luc sd I )
kj
Ddu nam
408.522.141
338.546.46t
89.t13.814.141
69.116.603.03:
0
0
89.452.360.602
70.185.125.r81
Ddu nam
Cudi
kj
- Cd phieu ddu tu ngin han
- Tr6i phicu ddu tu ng6n han
0
0
0
0
- Ddu tu ngin han khdc
- Du phdng glhm gi6 ddu tu ngin han
- Li do thay ddi ddi v6i khoan ddu tu :
0
0
0
0
+ Vd sd luong
+ Vd giri tri
C0ng:
03- Cdc khodn ptuii thu ngdn han khdc
Cudi
- PhAi thu vd cd phdn ho6
- PhAi thu vd cd tfc vi loi nhuAn duoc chia
- PhAi thu ngudi lao dOng
- Phii thu kh6c
C0ng:
04- Hdng t6n kho
kj
Ddu nam
0
0
0
0
0
0
5'7.427.989.s50
11.4r8.522.152
t7.418.522.152
Ddu nam
57.427.989.550
Cudi
- Hdng mua dang di dudng
- NguyOn liOu, vAt li€u
k]
r44.s74.396.699
366.521.734
- Hdng hod
- Hdng gui di br{n
- Hdng hori kho b6o thud
- Hdng ho6 b0t d6ng sin
* Gii{ tri ghi
hing tdn kho
sd cria hdng tdn kho
C0ng:
dtng dd the chdp, cdm cO dim b6o cdc khoi
x Gi6 tri hodn nhAp du phbng gi6m gid hdng tdn kho trong nam:...
x Cic trudng hqp hoic su kiOn dAn d€n phii trich thOm hoac hodn nh6p du phi
05- Cdc khadn thu€'ptuii thu Nhd nudc:
0
0
0
0
0
0
0
144.940.918.433
167.662.388.176
0
0
0
0
0
0
Cuoi
k!
Ddu nam
0
0
3.861.333
411 .935.r83
4t7.935.r83
Ddu nam
3.861.333
kj
- Phii thu ddi han nOi b0 khdc
cQng
0
0
0
0
Cuoi
kj
Ddu nam
0
c0ng
08- Tdng, gidm tdi sdn cA'dinh hfru hinh:
fii
10- Tdng, gidm tdi sdn c6'dinh vA hinh:
I- Chi phi xdy dung co bdn dd dang:
- Tdng so chi phi XDCB d& dang
chinh:
I
q
- Phii thu dAi han kh6c
09-Tdng, gidm tdi sdn cA'dinh thue
0
0
0
Cuoi
07- Phdi thu ddi han khdc
- Kf qu!, kf cuoc ddi han
- Cr{c khodn tidn nhAn uj thr4c
- Cho vay khdng c6 ldi
211.587.490
0
cQng
06- Phdi thu ddi han n1i b0
- Cho vay ddi han nOi bO
i 67.384.800.686
0
- Thue thu nhdp doanh nghiOp n6p thira
- Cr4c khoin khdc phAi thu Nhd nudc
I
0
0
- C0ng cu, dung cu
- Chi phi SX, KD dd dang
- Th)nh phdm
Cdng gid goc
g
a
0
0
0
0
0
0
r"]
0
0
( theo bidu mau trong QD l5i20Ct6r
( theo bidu m6u trong QD 15,2006 r
( theo bidu mdu trong QD 15,2006)
Cuoi
kj
111.056.000
Ddu nam
11r.056.000
Trong d6 (lihfng cOng uinh l6n):
+ COng trinh x&y dung khr{ch san tai Nha Trang
12-Tdng, gidm bdt dang sdn &iu tu:
I 3- Cdc khodn ddu tu rdi chinh ddi han:
1l 1.056.000
11i.0s6.000
( theo bidu mAu ffong QD 15/2006)
a-Ddu ta vdo cOng ty con: (Chi ilei tqi ph4luc sd 1)
Lf do thay adi vOl ttng khoAn ddu tu:
b-Ddu tt vdo cAng ty li€n doanh, hln kdt (Chi fiei Qi ph4 luc sd I )
Lf do thay ddi vdi tirng khoAn ddu tu:
c- Ddu ru ddi han khdc:(Chi ri€i tai phu luc sd I )
23.s68.172.910
- Ddu ru cd phieu:
82.048.397.343
82.048.391.343
- Ddu tu trr4i phidu:
0
0
- Ddu tu tin phrOu, kj'phieu
0
0
0
0
Cuoi
k!
Ddu nam
:
dli han :
- Ddu tu dii han kh6c :
- Lf do thay ddi v6i ttng khoin
23.568.172.910
0
0
135.000.000
135.000.000
82.183.397.343
82.183.397.343
- Cho vay
ddu tu:
c0ng
I4- Chi phi trd trudc ddi han
Cudi
kj
- Chi phi trA trudc vd thuO hoat dOng TSCD
- Chi phi thdnh lep doanh nghiOp
- Chi phi trA tru6c vd sria chfa TSCD
- Chi phi trd tru6c ddi han khdc
Ddu nam
0
0
0
0
74.020.262.950
cqng
50.445.58'7.406
61.260.183.201
t24.465.850.356
t29.163.718.339
Ddu nam
Cuoi
15-Vay vd no ngdn han
- Vay ngSn han
- No ddi han ddn han trA
cQng
16- Thu€'vd cdc khodn phdi ndp Nhd nudc
- Thue GTGT
6t.902.935.132
k)
r45.736.820.000
r54.711.240.000
0
0
L45.736.820.000
154.771.240.000
Cuoi
k)
Ddu nam
2.241.686.0',71
r.190.330.628
0
0
0
0
- Thue tiOu thu dac biOt
- Thue xuAt, nhAp khdu
- ThUdTNDN
0
0
- Thue TNCN
558.0r8.724
256.060.399
0
0
0
0
- Thud
tii
nguy6n
- Thue nhd dat vd ti
- Q{c loai thue khdc
- C4c khoin phi, l0 phi vd cdc khoAn phii ndp kh6c
cqng
0
0
254.445.548
154.284.9t7
2.200.675.944
Ddu nam
3.054.150.343
Cudi
17- Chi phf phdi rrd
k!
- Trich trudc chi phi tidn luong trong thdi gian nghi ph6p
0
0
- Chi phi sita chfa ldn TSCD
- Chi phi phii trA khdc
0
0
cQng
18- Cdc khodn phdi trd, phdi nap khdc
- Tdi sAn thta chd giii quydt
- Kinh phi c6ng dodn
- Bio hidm xE hOi
- Bio hidm bio hidm y td
Cudi
kf
cQng
1.r20.698.950
t.591.404.038
4.278.178.856
n
0
0
0
0
0
0
24.596.544.136
27.308.647.124
26.8r3.637.700
k!
33.043.416.556
Ddu
0
- Vay
1.951.000.000
0
Cuoi
dii han nOi bd
- PhAi tri dii han noi b0 khr4c
Ddu nam
0
- Doanh thu chua thuc hi€n
19- Phdi trd ddi han n1i bO
0
0
cuoc ngin han
- Ci4c khoin phAi tri, phii nOp kh6c
0
q
k|
- Phei tra vd cd phdn ho6
- NhAn ky qu9,
0
nim
0
0
c0ng
q
Cuoi
20-Vay vd no ddi han
a- Vay
dii
kj
Driu nam
2.77I.782.172.385
2.7'71.782.r',72.385
han
- Vay ngAn hdng
- Vay dOi tuo. ng khilc
2.841.113.437.898
2.841.113.431.898
00
- Trdi phidu ph6t hhnh
b- No ddi han
- Thue rdi chinh
0
0
0
0
0
0
00
- No ddi han khi{c
cQng
2.771.782.172.385
2.841.113.437.898
( theo bidu m6u trong QD 15/2006)
- C{c khoAn no thue tdi chinh
21- Tdi sdn thu€'thu nhdp hodn lai vd thu€'thu nhdp hodn laiphdi n'd
a-Tdi sdn thu€'thu nhdp hodn lai
- Tli sAn thud thu nhAp hodn lai li0n quan ddn khoin ch€nh l0ch tam thdi
duoc khdu tr&
-
Ti{ sin
Cuoi
kj
Diiu nam
14.881.630.879
14.881.630.819
0
0
0
0
0
0
thud thu nhAp hodn l4i li6n quan ddn khoin 16 tinh thud chua srl dung
- Tdi sAn thue thu nhAp hodn lai liOn quan ddnkhoAn uu ddi tinh thu€ chua sfr
dqng
- KhoiLn hoin nhAp tii sin thu€ thu nhdp hodn lai dd duoc glu nh6n tU c6c
ndm trudc
Tii sin thue thu nhAp hoan lai
b- Thu€'thu nhdp hodn lai phdi trd
- Thue thu nhAp hodn lai phAi
chiu thue
tri
14.881.630.879
14.881.630.879
Cudi
phr{t sinh
tt
59.858.911
59.858.911
0
59.858.911
0
59.858.911
tt c6c
n6.m trudc
s&
Ddu nam
cdc kho6n chOnh lOch tam thdi
- KhoAn hodn nh6p thud thu nhAp hodn lai phAi tr6 dd duoc ghi nhAn
Thud thu nhAp hoan lai phii tri
22-Vdn chfi sd hfru
a- Bing ddi chidu bien dOng cria VOn chri
kf
hfu
( theo bidu mdu trong QD l512006)
b- Chi tidt vdn ddu tu cria chfi s& hfru
- VOn g6p cira Nhd nu6c
- Vdn g6p crta cdc ddi tuong khr{c
- Von khiic
Cuoi
k)
Ddu
840.000.000.000
560.000.000.000
c0ng
1.400.000.000.000
nim
840.000.000.000
560.000.000.000
1.400.000.000.000
* Gid tn trrii phreu dd chuydn thhnh cd phidu trong nam
* &i luong cti phieu qu!
Nim nay
nhuAn
Nam trudc
- Vdn ddu tu cria chri s& hfu
+ Vdn
+ Von
+ Von
+ Von
g6p ddu nam
gop tang trong ndm
g6p gidm trong ndrn
1.400.000.000.000
1.400.000.000.000
g6p cudi nAm
1.400.000.000.000
1.400.000.000.000
- Cd trlc,loi nhuAn dd chia
d- Cd tric
- Cd trtc d5 cOng bd sau ngdy ket thric
kj'kdtoi{n
nam:
+ Cd trlc d6 c6ng bO tren cd phi€u phd th6ng:
+ Cd tfc dd cOng bo tr0n cd phi€u uu ddi:
- Cd trlc cria cd phidu uu ddi lu! ke chua duoc ghi nh6n;
d- Cd phidrr
- SO luo. ng cd phidu dang kf ph6t hdnh
- SCi lu-o. ng cd phidu da bdn ra cOng chring
+ Cd phidu phd thdng
+ Cd phidu uu ddi
- S0 luong cd phidu duoc mua lai
+ Cd phidu phd thdng
+ Cd phicu uu dai
Cuoi
k)
Ddu nam
140.000.000
140.000.000
140.000.000
140.000.000
140.000.000
140.000.000
0
0
- Sd luong cd phreu dang luu hinh
140.000.000
140.000.00tr
+ Cd phidu phd thOng
+ Cd phieu uu dai
* M€nh gid cd phieu dang luu hdnh:
140.000.000
140.000 O'l'-
10.000
10,00{}
e- C6c qu! cria doanh nghiOp:
27.916.312.330
27.916.312.3311
- Qu! ddu tu phrit tridn
- QUI dU phbng tdi chinh
11.948.107.068
I 1.948.107.06'S
1s.968.205.262
t5.968.205.26-
0
- Qu! kh6c thuOc von chfi s0 hfu
* MUc dich trich lAp v) sir dung ci{c qu! cria doanh nghigp
g- Thu nhAp vd chi phi, ldi hoac 16 dugc ghi nhAn truc tidp vio Vdn chri s6 hfru theo chudn muc ke tor4n
23-Ngu6n kinh phi
- Ngudn kinh phi duoc cAp trong nam
- Chi su nghiep
- Ngudn kinh phi cdn lai cudi nim
24-Tdi sdn thu€ ngodi
NAm nay
Nam trudc
kj
Ddu nam
Cuoi
1- Gi6 tn tii sin thuO ngodi
- TSCD thuO ngo)i
- Tdi sin khi{c thu€ ngodi
2-Tdng so tidn
thuO tdi thidu trong tuong lai cria hqp ddng thu€ hoat dOng TS
khOng
huf ngang theo c6c thdi han
- DOn
I
nam
-TrOn1-5nAm
- Tr0n 5 nam
VI. Th0ng tin bd sung cho cdc khoin mgc trinh biry trong 86o c6o ket qui hoat d6ng kinh doanh
(Donvi tinh; D6ng)
Nam trudc
Nem nay
25- Tdng doanh rhu bdn hdng vd cung cdp dich vu (MS
Trong d6:
- Doanh thu biin hang
01
1.467.t84.769.463
)
- Doanh thu cung c6p dich vu
- Doanh thu
-
h-o.
1
1.504 .049 .646 .8ls
0
0
.467 .184.1 69 .463
1.504.049.646.81s
0
0
p ddng xAy dung
Doanh thu crla hqp ddng xAy drmg duoc ghi nhAn trong k)'
+ Tting doanh thu luy ke cira hqp ddng xAy dung duoc ghi nhAn ddn thdi
diiim lap biio ciio tdi chinh
26- Cdc khodn gitim trt doanh thu (MS 02)
Trong d6:
- Chiel khau thuong mai
- Giam gi6 hdng bdn
phii
0
0
0
5.180.964.151
0
0
0
6.421.512.742
- Hdng bdn bi trA lai
- Thu0 GTGT
5.180.964.151
6.421.572.742
n6p (phuong phdp truc tiep)
- Thue ti€u thu dac bi€t
l0)
0
0
0
1.460.763.t96.721
1.498.868.682.664
0
0
- Thud xudt khdu
27- Doanh rhu thudn bdn hdng vd cung cdp dich vu (MS
0
Trong d6:
- Doanh thu thudn trao ddi sAn phdm, hdng ho6
- Doanh thu thudn trao ddi dich vu
28- Gid vdn hdng bdn ( Md s6' I I )
1.460.',163.196.'721
r
.498.868.682.664
Nam trudc
Nam nay
- Gi6 vdn cria hdng hoi4 da b6n
0
0
- Gii4 vdn cria thdnh phdm dd cung cAp
- Gid vdn cta dich vu dd cung ct'p
0
0
- Gid tri cdn lai, chi phi nhuong bidn, thanh
- Chi phi kinh doanh BDS ddu tu
- Hao hut, mat mdt hhng ldn kho
- Cdc khoAn chi phi wcrt mfc binh thudng
- Du phdng giim gi|hdng t6n kho
1.378.110.140.r89 r.586.536.963.019
lf
cira BDS ddu tu dd bdn
Cons
ad
00
00
00
00
00
r.378.110.740.189 1.586.536.963.079
29- Doanli tiiit !.:
::
air; :;: :i;:r:ii ,."j-t :rr
Nam tru6c
Nam nay
,
234.158.16r
t12.716.128
0
0
3.091.136.990
2.169.442.566
0
11.834.495
909.238.088
983.923.321
2.343.345
1r.852.866
- Lai br4n hdng trA chAm
0
0
- Doanh thu hoat d6ng tdi chinh khi4c
0
0
4.237.477.184
NAm nay
3.889.829.976
- Lai tidn gui, tidn cho ..'av
- Lai ddu tu trdi phi€u. k-i phreu. tin phreu
- Cd tric, loi nhuan duoc chia
-Laib{n ngoai
t€
- Lai chOnh lech ty gir{ da thuc hi€n
-
LIi
ch0nh lech ty gii4 chua thuc hi€n
c0ng
30- Chi phi tdi chinh (MS 22)
r30.284.383.rr4
- Ldi tidn vay
Nam trudc
|
19.291 .51s ,831
0
0
- Chiet khdu thanh todn, ldi br4n hdng trA chAm
- L5 do thanh lf c6c khoin ddu tu ngin han ddi han
- L6 b6n ngoai t€
- L6 chOnh lOch ty gid dd thuc hiOn
- L6 chOnh l0ch tf gid chua thrrc hi€n
- Du phbng giAm gi5 cdc khoAn ddu tu ng6n han, ddi han
- Chi phi tdi chinh khdc
cqng
0
0
0
42.114.500
19.987.199.680
35.t53.114.t48
8.'7s6.614.3',70
25.3s8.309.416
0
0
91.118.412
28.169.314
159.119.915.636
- Chi phi thue thu nhAp doanh nghiOp tinh tr€n thu nhAp chiu thud nam
179.873.883.269
Nam trudc
Nam nay
3I - Chi phi thu€' rhu nltdp doanh nghi€p hi€n hdnh (M551 )
hiOn
hdnh
- Didu chinh chi phi thue thu nh6p doanh nghiOp cdc nhm trudc
thud thu nhAp hi0n hdnh nam nay
- Tdng chi phi thue thu nhap doanh nghiep hi€n hdnh
32- Chi phf thu€'thu nhdp doanh nghi€p hodn lai (MS 52)
- Chi phi thud thu nhAp doanh nghiOp ho6n lai ph6t sinh
ti
cia chi phi
cdc khoin chOnh
10ch tam thdi phdi chru thue
- Chi phi thue thu nhAp doanh nghiqp hodn lai phi4t sinh
nhip hodn lai
tt
viOc hohn nhAp tdi
sAn thud thu
- Thu niAp thue thu nhAp doanh
chini lech tam thdi duoc khAu tril
nghiOp hodn
lai ph6t sinh til c6c khoin
- Thu nhAp thue thu nhAp doanh nghiOp hodn lai phdt sinh
turh thue i'd uu d6i thue chua sir dung
tt
c6c
khoin
16
0
- Thu nhap thue thu nhAp doanh nghiOp holn lai phdt sinh tit viOc hodn nhAp
thue thu nhAp hodn lai ph6i trA
- Tting chi phi thu0 thu nhlp doanh nghi€p hodn lai
33- Chi phi sdn xud't, kinh doanh theo y€u to
- Chi phi nguy€n li0u, vAt liOu
0
0
q
Nam nay
69t.164.6ss.161
0
Nim trudc
859.627.799.3s8
- Chi phi nhAn cOng
130.028."701 .962
146.647.532.298
- Chi phi khdu hao tli sAn cd dinh
- Chi phi dich vu mua ngodi
- Chi phi kh6c bang tidn
281.355.241.448
294.656.708.402
294.444.909.230
349.009.A30.37t
52.r92.348.sr6
15.908.353.902
1.455.397.668.089
1.665 .637 .62s .1s9
cQng
34- Leico bin tren cd phidu: COng ty kh6ng tinh chi tiOu ndy trOn Bdo ciio tdi chinh ri0ng vi theo quy dinh tai chudn muc
k0 tordn sd 30 vd "L6i co bAn tOn cd phidu" quy dinh trudng hop COng ty phAi IAp cA Br4o ci4o tdi chinh nOng vd Br4o c6o tii
chinh hqp nhAt thi chi phAi trinh bdy th6ng tin vd lai co bin trOn cd phieu tr6n 86o c6o tdi chinh hqp nhdt.
VfI. Th0ng tin
bd sung cho c6c
khoin muc trinh
bAy trong Bdo c6o luu chuydn tidn t€
(Don vi tinh; D6ng)
35- Cdc giao dich kh1ng bdng tidn tinh hudng d€h bdo cdo
cdc khodn tidn do doanh nghi€p ndm giir nhtrng kh1ng duoc
lnt
chuydn tidn t€ vd
dung
sr?
Nam nay
Nam trudc
a- Mua tii sin bing ciich nhin cdc SaiE 16 Ele
qua nghi€p vu cho thu€ tii ch(nh
- Mua doanh nghiep thOng qua phdt hinrr cd phieu
- Chuydn nd thdnh vdn chri sd hfiu
qire
EE€
ri$ hac
b- Mua vi thanh lf cOng ty con hoac don vi kinh doanh kh6c trong
- Tdng gi6 tri mua hoac thanh
lf
rhcng
kj'
lf
duo. c thanh toi{n bAng tidn vi c6c kho6n
tuong duong tidn
- 56 tidn vd cdc khoAn tuong duong tidn thuc c6 rrong c6ng ty con ho6c don
vi kinh doanh kh6c dudc mua hoic thanh
- Phdn gi6 tri mua holc thanh
lf
- Phdn gid tri thi sin (Tdng hqp rheo rirng loai TS) vd no kh6ng phii ld tidn v)
cilc khoAn tuong duong tidn trong c6ng ty con hodc don vi kinh doanh khdc
duoc mua hodc thanh lf trong k!
c- Trinh b)y gid tri vd do cria c6c khoAn tidn vd tuong duong tidn ldn do
doanh nghi€p nim gif nhmg kh6ng duo. c sri dung do c6 su han chd ctra ph6p
ludt hodc cdc rdng bu6c kh6c md doanh nghi€p phii thuc hiOn
lf
VItr. Nhrng thdng tin kh6c
1- Nhfng khoAn nd tidm tdng, kho6n cam kdt vh nhitng th6ng tin tdi chinh khr{c:
2- Nhfng su phr{t sinh sau ngdy kdt thric k}' k€ ro6n nAm :
3- Th0ng tin vd ciic bOn liOn quan: Chi ti€i tai phu tuc sd 2
4- Trinh b)y thi sin, doanh thu, kdt qud kinh doanh theo b0 phan theo linh vuc kinh doanh theo quy dinh cria
chudn muc kC to6n s0 28 " 86o ci4o b0 phAn": Chi tiei ni phu luc sd 3
5- Th6ng tin so si{nh (nhung thay ddi vd thOng tin trong b6o c6o
tii
chinh crta
cdc niOn d6 k€ to6n trudc)
:
6- Th6ng tin vd hoat dOng liOn tuc:
7- Nhfng thOng tin khdc:
NGUOr r,Ap
//l
<-i
ndu
rf
25 thdng
roax
TRUdNG
I0
ndm 2014
GIAM DOC
JI/ii",'.
,it.l
D6 Thanh Thfiy
Nguy€n 86 Trudng
ho Minh Tudn
o
o.
lJ,
IF
l3
lb
lll6
li,.
lil6
lq
li."
lt.
tr.
A
-.I
[.) t)
{H \o
co
(I (i
coH
o\{
[.J F
\O
{e
m
Q"(1
lDt
ljro
5
l:o
t\
ls
ls
lu
l!.
lr
t:
lil
l3
lb
lL
ls
ls
l5
l3
IL
IJ
I\
lb
la
ld
IA
t\
t5,,
t\
t;
t\
ls
ls
IN
Ir
o
o
{
N
la
lQi
ioa
!:Y
i\
:\
lo
l6
I\
\i\:
\\,
ILJ
l3
lb
t\
:\
t\
l(o
lb
l6
io
IF
to
l6
l9
lo
l{
IN
lo
ls
lr
t\
l3
l6
l(9
li.
lo
l6
l9r
\\
F
o
A
F
o
N
F
6
N
p
!
!^
o
('t
to
!o
o
6
io
o
o
N
O
a
p
a
O
l!r
l6
le
l6
lb
lNt
o)
l6
\!o lo
ll
\ t\
srt
€
l.,l
N
co
l@
lo
lq)
t
IN
lo
t\
Ir
l9t
IF
t,
I
a
:^
ls
IN
:N
c
lo
l(5
lo
t5
i
o
0q
o
o-
7f
p\
o
o
FO\
oa
oq
oa
Di
,l
o
o
X
H
o
b,
o
p
c
o
x-
0q
l6
IL
lq
l\
IN
lo
lo
lo
l(r
le
lo)
I(d
lb
l6
lt
lld
lt$
l{
t\
l..l
IN
lo
lb
l!d
l{
IN
IN
l6
lo
l6
l{
IL IL
Io l{
lo
Ito
ll
li,
t:
Ir
l*
ls-
IN
IN
lid
IN
IN
IL
lo
l€
t5
IF
t6
l9)
lo
lo
t\
l!o
lN
t6
ls
li'
IN
lilo
l(,
lo
so
\\
o,
a
N
I
A
o
so
Q
A
IN
5
o
tr
--J
;o
o
!
o
6
(rt
o
Ito
:\
o
o
N)
o
@
Itn
l6
IP
lb
lo
o(o
3iolo
o
6
!l
N
{$
:J
l(Jl
loo
l;.)
l6
lNr
ll
Itr
t\
l6
l!o
lcrr
l{
IQ
l-t
t\
l!o
I(d
lit
t\
l6
l(o
l90
lcll
l{
l('
lcn
lo
lot
'tt
IN
t\
t\
l:.{
IN
l6
ls
IA
'
i
lLi
l(,r
lo
lo
l9
l6
lr
l:.t
lqr
l9
lo
t\
Io lo l9
l{
l3
IA IQ
l6 l90
b
lq lor
C'I
ls lu
lUi
\\ li
t\
lq!
l({
t\
lb
l6
l9
I6
l:r lo
l6 l6
li!
o
lo)
o
T t\
(d
t\
lo
lix
ls
l6
lo lql(r
\A l\tA'l!o
p
t\
t\
lb
IP
l6
IQ
,€
lr
la
lN
lsr
lq
lo,
l9
IT
t\
ll
l\
t\
lo t\
o
l3
ld
lo
lut
..li
r!'
lq
2
lo, 'J9
lq
l6
5
5
i!
C
.o
5fr Ct
oad
F
t:
J.:
,-J
lsd
N.
o0
o
c.
3
pi
,_t
ls
@
J
o
3
lo
ta"
-lLO
lL)
l{
lN
I\
t\
lo
to
l6
lx
It,
lLi
le
lb
lN
l{
IN
l6
ls
lr
t{
t6
l!d
ls
IF
IN
;
o,.
{
lT
lo
l6
IN
l9
lb
II
l3
l!
l$
l6
t6
l:I6
lsr
lo
l6
l:o
li
IN
l9d
l(,
lo
lflu
lu
t\
I!{
lo
l6
lcq
llIA
l:{
l6
l(d
t!,
lo
l{
lq
lr
tq
l!
t:
Itr,
p
c
i!
O
P
p
!
9o
A
p
p
N
:^
io
a
€
{i')
!^
itq
7?
lq
p\
oc
lR'
ls
lq
lq
t;
ls
t\
til{
A
s\
lilo,
ll
ls
ll
o
l$
lL
lv)
IO
N
q
=
d
rc
Yi
3
p
c
tb
lo,
l5
5
lf
'
J
c
;eg
6i 6
Igs.
r
^
O\
o
o-
oa
0q
Si
*l
.-t
l:.
{
io
P
Li
:J
{p
Ip
l
jf/
A*L-P
''
.i,.
o
t:
i
-:
I!
l!
li
l'e
t6
l3
ls
t\
t\
li.
la
liIA
li{
IS
li
ls
lf.
lg
Ir
t\
lb
ls
IS
,1,,1,
l3 olo j
l$ i-s-si:
t:
=
lr
o,
Llc, =o<..^
t\
ls t\
l6
ls lk
IS
IS
ts l\
t\
ls ils
l!lL
ti
ls
l{.
lt
ls
ls
IS
ls
It
lE
0a d' t\ ls
qg
i. \,
2a
Hi -'
g. -l
lD' U)
3
a
p'
0a
oa
d. .=.
=a a' x
oe
za
.-t
,l
p\
-m
:*!
E=C'
o
z
0r
!
a.
G'
<=
I
D,
o
X
N.
;,
O!
rq
0a
tl
5
-i
ID,
+r
.6;
.l-' k
=o
z
A
b.J
0a
,,
sa
-
a
ta
cc
*l
o
FJ,
Fe/
0a
-l
IF
l\o
I\J
h
ls
ls
ls
lh
IF
l!"
Ir
lui
lUr
t\
l*
loo
l4
l'4
lIl\
ls
l\
t\
lh
l\c
l1
ili
--
l\
l\t-
O
O
O
O
O
O
O
.o,
FO
0q
t:
lor
l90
lor
lor
lo
lb
l\
l:\
l{
F li,
ls
m
l*
A
UJ
Jco
o\
{o
{A
*-.]
aa
x
{
ls
ld
lo\
ls
lq
lco
l8
li
i:
l\t
lo
IP
lo
lo
lo
l(.J
l6
lo
IH
Ir
lo\
lqJ
lq)
lco
lo
IN
tb
icB
l(,
l(o
IS
lb
lco
lH
IE
ls
lo
l9
lo
lo
lo
l-l
iq
I-\
lL)
lo
:=\
I
FD
o
7l
Fe',
.o'
.o
o
t
ls"
:\
ls
Itc l€
l\
FD\
.tD
fd
o-
t
lo
IS
lr.
0a
oa
FD\
o*
FD(
0a
+ -t
lo,.
lb
lo
.FD
FD\
0q
c)
o-
F
o
oa
-l
lD'
0q
FD(
7
ls
l90
l'lor
l+
la.
lp
lo
l{
a.
,f
o.
3
3
o
Fo.
lD"
I
F!
la
l(,r
lP
lLt
li
t\
IN
t?,\
,
l=
l-<,
lo,
lF.'
ls"
la
l6
lo,
la
b
@
A
\o
t\)
x
0a
o
n
Fe,.
h
o,
la
ls ls
n*
1\
oa
o
lf
0a
FD'
a X
I
l6
lo
loo
"t
'f
.)
LJ
I
,-l
lo:
t:
l(.
loc
Ite
t\
l\o
tb
E
ts,
ti
li
t6
l3
l\o
l!h
l\o
ls
loo
lq
tb
IS
ly3
x {
o
o.
Fe/
oo
'le
I
sq
tJ'lej
9.
oa
a
ra
-l
-'
l!
=.
tt, 4'
:AJ
!)r h
tD>,
o
-l
U)
z
e.c
.tr8
t<
0e
o'.2t
ItiJ,
rj
7, o
se
s
s
A
\.)
F9t
\o
oe
!9r
(,
oa
o
(h
oa
$a
tDr
a
-l
t,
P
N
A
o\l
b.Jl
i-i
!,
[.J
ar;
=-
-:
.^
5
r
&
:^
\J
UJ
Ltr
tJ
{
J
o\
aa
\o
u)
tf
lh
bol
ral
I tr
JJ
c}\
5
\)
to
6
(,r
i
o
3
I
-I
u)
A
o\
(,l
(n
-l
l
l
;
\o
o
I
l'
la'
t
tlDr
rm
il
i
i.
L
,6
ta,
i.)
n
I tD(
pq
lo
b
a.
o
Fl
3
FD(
Ia
o
E
Iq
FD(
-1
I
tn
-l
-I
-l
N
b.)
b.J
€
b.,J
s5
(,
ut
(r.)
CD
€
-J
t..J
lo\l
lpl
llnl
lb.Jl
-
s
a '.Jr
Irl
l3cl
li'Jl
t^l
,-
lal
l:.l
I'i
\o
{(,
l-ll
t-tt
00
A
P
LN
L,J
cal
(,i
N
Ur
(,
(!
hl
0Di
\ol
()J
L,.
UJ
@
(/)
90
-J
(,)
o\
A
I
(,,l
oo
-J
(,)
00
)J
\t
*_l
Lt|.)tt
LA
L,
ll
i
^
\t
5
A
!t
ao
A
t,
\o
o\
A
5
|,
{00\o
ao
*
ttt
tritlJ
txtt
l'jII
tltt;-
|
I
O
I i- l-!
I
i S lli l
lx,
i.-tt
i
-'Jti,C
=
3
:*
ja
A
bJ
':^ | I
:rr
A
a
(n
5
ao
-l
b.J
L,J
NJ
t.l
5
a
4
9|
(n
-.1
\o
(rJ
\
@
t-t
l.t
a'
o
t5
)
3
lo=
I
o I'J
l!:
P.
a
O
pa
Its
lf
00
s
a
(a
lo'
FD\
A
E
CDa
\\)
{
I
I
FD
5
6,
o'.
r'(h
P.A
{{
4
V
l'U
'U
F
lDi
:!
I
E
t)
lo
B
p"
A)'
IJ
-I
I
,tD
iD
€ t-
le
i co,
rE
3
o
Fo'
I
lo
ls
Sr
o;,d6
Lji
Oa
-J
-I
*J
-I
s
4,.
F==
l'.
-
a :-i
.F9(
6
.t0'
o0
o
vi j.
-
-
-?'
==
r{,
ai
='=
j--
=€
!. <
^:
!.-
Fe' (!'
^r,Jt
-;+
oQ
.=
=:i{ ^
P'F
o. 6'
Jrti.E
6)4
iD,,
o
hrArrF-i.91
!__
L
)
J.-a9.4<
lo" tr
-(l4
.)
il
tr(1
o)
o
a
c)
o,,
o
0q
a
Ol
lD,,
53
--
56.
oa
:"
Co
rN) i\)
-
X'
{
s'
)
'\'
s'
L)
=''
oc
i!
)
o\
:.)
\.)
\
fo
p
!-)
\{-)
.c
r!
i
V
A
6
t
;-i
OO
lg
\Cl
({O
q
lo
.t.
o
lo
l
\
b
a
\t\)
F
\
A
A
N
)3
L
\o
: = =.5
t!,.
tD'
io'
l
l0a
UJ
A
{(,
tJ)
00
(J)
*b.)
I
i;
l\:
lR
lR
l>
l\o
lo
lV
tv
i: IN
\
i
16'
JN
]A
!
l^\
A
:3
R'
<
ib
.F:
.-
a
\o\
i'r
\)
o\
O
ba
a
o
;o
.l
=
l-l
j
s
a
l"j
lo
l<
lo
n
6
'u
l\
Oa
o
t-.
lN.
:
rJ
!
'4 ,*::*
(-{
a
i!,
lr.
l'a
IU
IH
l\
ts..
t\.
S=iF:3
:
=
\-l
l^-
lc\.
i to'
--:
l<
j-
^\
^
s' t*: \,
ld
E: ib
s,s'X
!.?>-
I'r
l-
i:ir.Y oo
li'
l<
I
l\l>
i\
* i=
l*
:' l>\
{ t{ i\
);
ld. It
r* lz
l* !\
l-
1\;
l\
lo .
,!
1\
t-,
*.({tJ
t\J
*,
5
l<
l-
roe
P,
le
i\ l
l<
!-
-
:
o
o
ts
p\
5
ix-
ii)
ioe
pt,
A>,
-
u.)
I'1H
l
I
I
Ia
(D,,
o
o\
O
t\)
Co
so ;-s
a O
a
b
o
a
O
;-
U
Oo
S4
\q
:-
U
\a>l )
a
\o
p
({
:"
a
\o
!"
q
tJ
\o
{
00
o\
(n
N
(,
{
(JJ
(,l
p
(,t
-I
(n
(Jr
f,
lp,
t
lc
aD'.
l:'
!
1P
I
toe
=
l=
l5
loe
I fDr'
lD{'
loo
l-
le'
l;'
x
Itrr
Itr
19r
la
lo l^
fo'
l;q l:
I D),
tr
o.
io'.
E
t:1
l-,
]P
= = = S: ='4 = =
l-ii
-]
_=-='*i.)===c.bi-
J
I
i
NJ
l'J
Oo
\rq
i
]
i
^i,
o
irl
I
li
i'
, \..)
l.!-;;s))st-8E'
lo\
to
i
1l
ti
I
I
O'
)
o\
aq
ar\
S=ilb
'!W
oa
ql
{,
loa il
^\
x\iii
t'\i
to
r{ i ,9, iil
pR.vq
:\i^
iE
a,
fr d T
l$
r,Y,
,\:l
*R+:_
Yi
l!-
^
.o,
r-J
o.
.t,
L
3' r:)n iAa' iR- 3'
i'-'i.A;a
\.R='='ix
s.
.l-
N.
{
t!r.
(!
(/U.
lrr
Q
\ .L L i *
U U U b ,V.
,-
o
g
F
oo
a
2
ao'
oe
6x,
ll
rer
a
O).
4,t
fi
i{ ui
ja
(n
.<, -
a
50Q
o|l
5pi
oa5
a
o
o
's
Oa
Fr,
Fr
a
4
NJ
irr
\o
oo
:-
O\
I,J
Or
o\
; iur
{
lO\
l|
90
r-r 5
o\
I(! .:.t
Ita
oo\
i\o
O
rio
G)
lN)
Ooo
:\:
O\
!
\o
@
@
\o
p
\o
UJ
+
A
!,
\o
J
P
O
N)
\o
P
9
O
@
o\
\o
5
o.\
N
i,c
:o
@
9
A
(jJ
oo
I
llv+
r
\o
L")
U
O
LA
P
oo
o'\
A
O
@
!D
\o
IO
LD
UI
5
lo
io
loE
l^
1( l
t=,
tg
)
1:'
+
o
iF-
qa
ID
I@
Ln
b
A
!..)
UJ
tJ
N)
m
rO
(/l
:J
s^
+
{
It!
?o
UJ
\o
f.J
())
(,)
5
I
i:
b
co
lx:
lo\
l
l!]
o
i
0a
+
90
(,
!,
t!
P
(!
-
o,
l5
I
@
-t!
rJi
a{r
O\o
'crb\
-o\
y3
5
LA
O
O
O
P
b
O
A
\o
(n
)) OO
c 9
t) O
O
f
O
o
-,l
5
3
b
O
p
@
c
?
c
i
l
@
l
i
o
€o
r0"Q
o
I
ti)
i,i,
la
l5 iI
r(}J
>i
:N\)
aa
NJ
ij
O
:5
iO
d
lo5
Jo
ifi
.?
o
6
l<
10
ta
la
oa
-
!r,
O
O
O
P
O
b
oo
A
6
O
I
b
O
m
A
o
tr
-?
|!'r
l.'
io
o
to
:
I
lo.
io
5
i<
.E
lo
FD.
pa
ID'
DJ.
iEd
I'
i+19'
i.p
a
)7
iz
]E
l<
l= lo
i
l
l
o-
o
A
\t
90
oo
LJ
UJ
A
L'
soo
O
(^
o
oo
i.)
i'
o
l<
o
too
o
o'
lE
;<
i
io
rD'
tr
DD/
IDD
E
lz
I'
(1
(n
l=
io
tl
loc
ilo'
l<
o
.D\
l<
A
@
U)
6
oo
:l
i:o
ur
l.J
o
t!.
lo
1d"
.CD
ll:
[ra
lo
lD"
t
I'L
i.o
FD\
lr
rE
o
tlo.
lo'
o
7 ln
Fl
o
:,
I
l,:
1r'
o,.
z t-o
rJ
r)
o
I
]
.0'
td
i:l
E
'(D
oa
o
o'
O
O
9
N)
\c
9\
sO.
u
b
O
(j)
(,
LA
l.J
(,J
lX
(A
lw
.-
l"r!
]U
iH
I
I
|
I
I
I
I
I
I
IL
lx
z
o,,
(n
A)r
Fe'.
(t
(t
a
a
a
-
z
1
I
I
I
i+
tr.
EI
lEl
lE.
I
l< I
l:'
lt.A,
lil I
l-l
al
ll!.),
l!
iol
a
la
io.
';'
l5.
l-
zlo
+
IH
lv
l-o,
5
t<
IFD
l.t
ol
lF
la
i='
6,
tb,
J
.(D,
l{to
ll<
oa
lra
t-
Fe.
D9'
lo
o
a
o).
a
l9r
.(D,
7
oa
+
z
s
G>
N
o
tJ
4
u!.4
E
F_.
J;.
J;'
!,
)
)
F lD'
o
m
A
i.r
p
€
c
IJ
c lC.O'l
J
-
+
^N
^N
-
F+i 5
D/e
U
@'{
,
9:-Pr.-.
ia u
F'slAb-l{-
a-
FD"
tJ
+
o .)
N,
0a cra
C,
D.
!lll
l.i
io-
t!
.FD>
o
o
f
.o,
FD
oa
-
r
'O
F
l:-
o
oa
.D'
-
'E
i.,
o
tlD,. o
0a
FD'
loa
t3
Oa Oo
-,
o,.
Or
tsj
oa 0a
-)
-l
o\
'd
I
A),.
5
FO
e'
o
@,,
:
0q
pf
0p
o,
F
o.
(}!
5
.lD
a
lD/
q
a'
.)
FD!
t
'd
o
I
.
.o,
.(l''40,
o
h
pt/
p-
FD!
lD/
lD/
I
2f
'cl
o
(r,
}(
o\
.i-
o,
oq
o,
c)
@
c
t
O't
FD
3
'
o
'o
!,
o
o 5'
le,
F-t
P
l,l]
o
o .)
'o .tD ly
.)
oo
o
U
O).
ioa
ac
(!).
tDl
;r
t)) N
oli)
A
o 0c
tr-
FD'
cD,
FD
,i
LN
o oq
o,c N
p>
€
o
DD
a. ct
o
eo.
p4 fd
F'o
5 Dr' 5 a
.1,
F;I
o
op)'
Foq o o
qoq
a-
5co
J 9
o
po/
oa
o
.o'
o
E
Di
;
o,,
o-
n
o
o
o
i
.
!0,
'o
d 5
:t .o'
(D
q
'o
0a
o o
!J
o.
]a
o"
F
po o o 5
e/
o
U 'a lr.
o
o
co
5
"o
*
;:!
'-
\
*5:
;ib
xr?
x c bo
JFb
i;J
LrIco
:J!-
:
::-!.=+Y
JtJJ----
:
/
a.-=
i 3 o\
->S
a'jxCO*@o
-'NO-
]
trJ
U
fJ-€cc,
-5!
,.au
oo
b\
6
6
90
s3
rg;?sl iolb.
rurtrus ls:Y
N
€;
;xxrs5
u€ A
ab.J.oo.u
b6b(bo\L
,A u irc b.'ro
A
A
o\
N
^@
@
6
@
A
-O
:-
X
i+\t
iJr-
:J--
b
A
-r
:
Lh:-b\
N{A
-.oo.c'
!bi
Nq*
--{{()cC'i
a.E-:,
.13-R laa
>.6
*--i
-rcrLp
: - :
r-:-.j::-?
! O {'N)
.c
.-l:l
b. +,
@
a
o\
N,.)
N)
f'J
I.J
;
r{
A
!a
ifJ
l!
'5Cl
N!O\
.c
-c
o
.€
-{
,c
{r
5
O
l\,)
\
b
I
l.J
bo
i.r LD
m \o
-) m
-l
ir)
-,1
!^
N
Lel q
]A
'NJ,
lsl
l!"'
ls
al
l-J
Loi
l-l OlAi
bL:
*-T
?7-=
t -\
n:TT
ul- l'J
a'O\ .'.
f':-!"
I
rD',oq oc
ooo
ti
II
I
I
lt
rl
j
I
I
I
I
UJ
!')
A
L^
m :o
N)
@ @
o\
LD
f..)
@ u)
J €
b\
-l !^
A
-J t.J
i
t..)
lu.o
l^
- \o
!
-i- ^[
,5
'U \.o
6
'E o @ \olul
ix i.r i(,)
6
;
n
€
l
I
i
I
I
-;
-ixx
-TJJ
t.)
u
b
co
{
L!
oo @
u
N
LD
N
-J
P
i
A 5
o\
lqr{.P-
L^
L":U
@
\o
lJlo
s & u
l.!e,
I'o
-J
N)
io\
A
6
N
u
@
iia
\b'il
-.,'
|
i .o' 6,i
_sq
o -;-J
DJ'
o=
X < r<
?oc :
.i rD 5.i
C !J, E!,
Oa^a
),i. o o
a5
!jj
_.4_
aj'
0a
#:p
<=3
6' d
:l oo
R;SL=l l=3\
;alio Lliri
li.r'bii
y-7zJ\
i!::;'
pu
-
<=3
o'
:r f-
iFJ, o,o,
+
F--<
X ==
Je)2
PP.-- Z)
F";; i
o
lo'
FD'
5
cD,
d..
=
6
ID,,
6.
5
o, o,,
6
d
Fi\ FJ.
lf
zF}
^,.
o
.p)
'd
C'
.o,
o,.
o-
o
6
:re
bID
5
+
oa
i--
llj
!5'-
0a
'o
o o
o
FD
:'
5
oa
.o.
lx .o,d
fd
,J t, I'o
l.Fo,
o, ro
ro
i5 =
X
(!,
€
P
C'
:
Jo
la
lcra
o.
o
.lD
o
o
tD,
:LD
),
o-l
+
o
N
=
^
ro
, lD\
i. a)>
r
I
o -lo" l-lo
il
6'
ai..
=-
i:t
=:i r
;.
X
=.;'x, l.o
F
F0,
:t
ID
io
_] o\ (n
t.
s.
CJ
;P
7l
r
Pl
JrF
l,r-r
^o-K.
F'E:
=
rE
-I ()P'
E;
,^i-l^
f )cra
*
o
5 Fd
,{- o -r!'olfo
))vlJ++h,
l^.PrF.F.j
--2ooaoa-
ps,-^EFe
pE R"r€ + +T
)'P'
:: _ i r!..:f- -3- -o
g"lP i: :':o I'o ci6
r le g.itr o- o_ o
A < tt
.
5, 6, .F
:=- i-
i
= r;
J
P'.F
F
v(_l_E:-!rJr
.FD o
d,.=.
()
.
;j
iFd
p@
:r o io
5O
s,
:' lx ro
-.
; cro oo oo 3 'o ro -,-o
=OoQCL==.=.D,=,
ajAr'=..=..l)'==*x
^r
-F-t"-a
-^'^i^-XJ--u. u,r
'O-ts
5oo\lO\(^AUJNJ-
oe
o
oa
rD)
lo
I
I
ll
li
I
16
o'.
1'
td
t9,
l'F)
hd
i
A
OJ
!
--l
O
(,)
\o
..I
'\*l
9
(/)
-l
(r)
\O
l)
:o
\c
\o
I
I
Pa
t'o
l.o'
l
l
lD"
,r
ig'
I
lA)"
:o
h
h
A
,l
I
49.
id.
,ilf
|
iv
ll
1l
I
CA
:
FD.
ld
I
l.F>
I
I
I
I
i
9l
l
-l lo
\o
iJ l(,
NCa
ON)
g\
3
(JJ
t,
a
)o
\
-n
I
:
i
I ii
lli
tll
ll
co
\o
I
5
N)
o\
o\
oo
L,J
u)
!^
19"
l(.rr
N)
-]
'.}l
@
b
I
i
l
I
it,l
i
I
1
i=
i.)
A
u)
I
l
lo
F
l-!)
I
l
ro
lo
Lo',
1:t
l
l
I
a
io
fo.
I
I
lD,
I FD.
I
lF
IE
L,J
F9,
d
o
Dt
)
FD'
!..)
i
L^
\)
:l
(,l
{r)
)
t.o'
l1
lo"
lo
t1
lA)
E
pq
b
u li.)
l-I
9 lP J
ooo\ 3)
{{
P
19' -I
N lt') !,.l
+ l-
l
I
l
P.
t
l= trf
toill\c
IO
i- Ir
l-llo,
F,
l8
lP
1- iq
IP:
loQ
li
=x
-}
\i_
ao
,+
l
I
i
mt
-l
!pl
NI
OI
\Ol
=
(.t,
rl
O
I
l=
.a>
io, 'o,
to lo
lOr
l.Dr
A>
F0"
lo'
I
it
I
ld
Jz
'c.a
lA
IE
a
B"
t-
!d
lv
2"2 t'z
lrofq
i
l
tt9(
lo"
00
{
t
1FD"
td
FD"
Its.
ia
IE
Fd
l+
rrc
\
I
{
N)
!
L$)
la
lo
5
tD'
!Or
I
Itr
-l
t\
tr
-l
f\
I
I
I
l5
FA}
E,
d
to
t9
F)'
FDJ
0a
(n
i-
l5
tu)
tP
l-
lNJ
N.)
[.J
(,
(,l
{\o(,
b.J
L)
oo
\
(,l
\o
frr
\)
L,I
{
ac
i
t_v
,I
l+
IF
l-l
t')
-l
A
!..)
5
A
A
A
(,l
iv
lN
Itt' l\o
:co
,^
bo
q
s
lu
:L^
I
-t
(/,
b
lc)
It^,
Lar
\c
I
lol
l
llrl
l
l.p>
))
ld
l.a>
hr
lcr
lo
l.O, to.
1
Ju)
d
O'"
o
FD,
)
tj)
t^ *r
te,
lN) ll'-r
i
tD,
loe I FD'
.)
l-a
lp' ID' P" P"
tF.
-l)
6
q
p.
i5 lr
'p>E
I,f 31 ]F.
l!- io,.
le"
O.) lo
hE
tc.
L lp
lO lar
lo,-
A
lo\
\)
I'
lu
m
(j)
())
ca
c
cc
O
l-l
(,
N)
s
t+
I'
lo
l.o,
b
lo
]lbo
I
o
lOr
I
trf ld FD"
lq
to' !
lF.
i
L-
€ JIa
A \)
o\
6
(,r
(,
I
j
I
I
l
I
I
I
i
I
l$"
1-
loa
IL,l
i2 )z l'z
lFl o\
o\
a\
(,|
\o
a
fir(
(n
o\
5
UJ
f.J
oa
o
a
rc
(D>
o
b.J
!9
tD
a
-t
o
a.
F
o,
o
o
o
d
F>
a
$),
FeJ
h
FD/
0q
P
-l
Ot"
E\
o
:
L
o\
5
I'J
IUJ
l-r
io
is
l\o
l\l
t.O
j'
Its
l;lu)
o\
(^
Lrr
!'J
{
i
oo
t,,l
(Jt
oo
I
o\ oo
I p
o\ Lrr
I l')
Ut
co
-l
o\
LA
I
-l
i'J
LN
tJ)
o\
o\
F
o\
6
LtJ
(,r
|,
!n
{5
b.J
5
5
5
\o
5
('r
!^)
\o
A
-l
IQ
b.J
{
(J)
}\.)
t!
A
(})
bo
(,
@
oo
O
oo
9
(/t
o\
@
90
o\
I
a.
tq
o
tst
.)
Z\
\ \@
L.l
-l
(l)
(JJ
Lfi
\
A
!-,
(Jr
(J)
LA
!'J
5
FD/
tq
a'
o
.)
\o
5
(,
(,r
b.)
o\
5
s,
X
!r,
F',
D,/
a
(!,-
s)o
h
o
Fi
(!'
<-
o
o
.Fe,
F9J
a
F9,
Fe/
r)
p.
.p
p,
p.
It
tr,
o
A,\
p,
.)
o'.
tr)r
o
p),
F)
o
6,s
6
p.
I
[l)(
t9,
g
q
'F$
a
lg/
Fl
F),
kH'
=h !e,
<'
*.a
vi AI
(,)
du
e<
au)
ol Fl
9+r
(D\!'
-o
a19,
.)
bJ
o
A
F.')
o\
o\
€
o\
Q
o\
bo
A
\o
co
{
b.)
{
o\
(,
o\
A
rQ
o
.o'
N
b
{
@
!^)
LA
oo
(JJ
t])
u)
io
O
oo
b\
-o@\
b
o
tJ
b
(,
-l
J
i'r tJ
@
9 \
@ UJ
\o
!^)
io
(Jl
a
:a
o a.
FD/ a)
tq
a.
o Ia
F.'f
d
o
N) fX X
(}J
N)
a
z
AX
z
F',
o
Or
(!,.
!9,
(D,\
l-
(!>
o
(D,
.x.
e
oa
A),
.)
D'.
t1
n
(D>
19
.)
t'o
o
p,
0e
o>
F'
F
o
E6
5a. .=
00
oFe
oa5
!r,
!t/
ct5
P'd
1+
5
te'.
,0a