Академический Документы
Профессиональный Документы
Культура Документы
!"
© The Institute of Chartered Accountants of India
E-mail : aasb@icai.in
Website : www.icai.org
ISBN No : 978-81-8441-416-5
)
9
:
:
6
* )
9
6
;
9
)
. )6
7.)8
9
)
&
)
) <
6
)
=
& >
&= ?
?
*
& )
;
!
*6
7)8
:
: "
)
:
6
4
6
)
)
)
)
;
*
)6
#$%#
;
)
)
)
6
6
)
;
0
6
)
)
'6
&
A
; A
;
61
1
6 3 "=
. -
& ?
6 ?
-
)
&=
? ?
) )
3
3
;
)
6
3&1& )
B
&)
6
6
.
;
'%5#$%(
" #$%
'
& )
"
%!
%*%#
#!
)C-
%/*/(
/!
.
6/2*/5
D!
6/E*@5
@!
@E*5D
(!<
)5@*E2
2!;E5*%$(
5!3
%$2*%%$
&&
1!
6
%%/*%#$
1)!
. 0
%#%*%@E
1!
.
1
.
%($*%(2
1"!
. &
)%(5*%2D
1 !
"
)-
< .)"
%2@*%E$
1!
>
3
%E%*%E2
&'
%% *6
)
00
%/ &
D@*7
8
. )6
%E/D
*6
7
8
F
7
8 *6
F
7
C
78
)
F
78
*
6
1
6
)6
<
;:
%@ .)6
")&
%/# 0 ;3 7?&38 C EE #$0$D0%EEE
9
G
H
.#@6 .
#$$ >6
)
*6
#%%EEE
*
)
@$
7
8
@$
)
9
H
%(
,-. %
%2 &
D@*78
.)6
%E/D
!
G)
*6
H
78
*6
7
8F7
8
)7.
-%/8
%
%5 &
D@*78
.)6
%E/D
!
G
H *6
!*
7
8
6
F
7
8 9
6
;
6
6 F
7
8
*
78
#
4
- %E2#7#(
%E2#8F
7
8
F
+
78
6
&
F
7
8
:
6
78
F
78
F
78
7
8
F
78
F
*
I
I
*7
8
71
/
6
1
6H
%%$ &
@5
!
7%8 G,
@5)
!
!
*
6 1
H
7#8
*
7%8
I
%
#
%%% )
6 6 =
9
. )6
)
0
%%# .)
3
*)6
7. )68 "
%E22
7
#$%@8
) ;
%E2D
@5
%E@(
;
. )6
7.)8
78
78 78
=
0
;
.)
7
"
8 .
%E2@
%%/ .
7
"
8 . #$%D
#$%/ 7 ?
#$%/
8
%%D 4
?
#$%/
7
"
8 . #$%D
)
.)
%%@ .) %E/D
%EE2
.)6
)
-
9
) 9
& )
;
%%( .)
)
)
)
.)
1
2
6
7
.
)*
"
.
9
&
:
)
; 4 )*"
*)6
-
"
7. )68 "
%EE5 *)6
7"
4
8
-
7. )68
"
#$$2
"
7"
;
##/8
%#/ )
%#D
"
) ) C 3
7
%E@( * &
#@
#$%/ * &
5
8 *
';
:
%
#&
%#@
4
) ;
1
4
4
74)8
"
#$%$
9
0
L
.)
)
"& 8
%#( ;
6
)
;
.) 9
&
7&8
)L
%#2 ;
1
&
9
9
&
;
9
)0
%#5 ;
M
''
'*
&*
(
9!
(
< %
#% ) 9
8 )
8
9
)
)
=
9
)
3#&
##
0
1
*)
. )6
%E/D
4
)6 %E52
4
* (. % #& = 6
1
&
D@* N.9
O &
D@*) N3
9
O&
D@*N
.O
.) %E/D *)6
-
"
7. )68
"
%EE5*)6
-
7. )68 "
%EE5
7
-
"
%E# ###$$28=
!
78
&
1
)
3 )6&
%#
&
1 )
%EE#
)6
&
1 )
3 )6
7.8%EE#&
1)
3 )6
7.
8%EE#F
78 9
6
F
78
&
D@78
.) %E/DF
78
#7%871
8
"
%%50";7&-8*E5 '/%%EE5
+
#& = &
D@* D@*)
D@*
. )6
%E/D
*6
78
1
. @$$$$
'/
.%#@$$$
F
78
&
#@
%E@(F
78
#7%871
8
%%50";7&-8*
E5 '/%%EE5
/
(
#& &
D@* D@*)
D@*
. )6
%E/D
*6
#7%8
7
18
*)6
-
"
7. )68
"
%EE5
"%%50";7&-8*E5 ' /% %EE58
G
H
(#$
%E@( 7%
%E@(8
*6
*
78E '%EE2F
78
6
F
78
)6
E '%EE2F
78
9
"
&
(/2
%E@(
;
0 8#
#& &
D@*) D@*
.)6
%E/DD 2
*)6
-
"
7. )68 "
%EE5
'0
*)6
-
7. )68"
%EE5 1 %/
. )6
*6
D@*
7
8
. )6
%E/D
;
(%2
%E@( ;
@%J
;
& ; ;
; &
;
;
1 >
&
#& &
D@*
&
D@*
. )6
%E/DF
"%%50";7&-8*E5 '/%
%EE5F
"%%E0";7&-8*E5
' /% %EE5 *6
&
%#
&
1)
%EE# 7%@
%EE#8
#7%871
8
"%%50";7&-8*E5
'/%%EE5
2
?". 3%?". (.?"
-,(.
&
D@* D@*) D@* D@3)
D@3
. )6
%E/D
*)6
-
"
7.)68"
"%%5 0 ";7&-8*E5
' /% %EE5 *)6
-
7. )68
"
%EE5 '/%%EE5
*6
'1
#7%871
8
"%%50";7&-8*E5
'/%%EE5C
78
&
/
%E/57?
%E/58F
78
61
&
D
&
7.
8 %E@(
7D#
%E@(8F
78
6*6 *6
&
%#
&
1
)
%EE#7%@
%EE#8
6
#& =
#&
#& =
&
D@* D@*) D@*
. )6
%E/D
*6
&
(#$
%E@(7%
%E@(86
F
78
&
#
%E5#7D$
%E5#8
"
#& =
&
.
.)6
&
/
&
.
&
#$$#
%% 8
#& = 3
;
*6
&
D@ 7
87
8
.
)6
%E/D
;
)6
3
;
'2
&
.
3 ;
1
&
D@* D@*) D@*
.)6
%E/D
3#&
#
#&
#/ .)
1
78
9
7*"*&8
6
:
.%$$
*"*&
)
9
!*
7
8
E$J
9
F
7
8
9
7
9
1
%$
8
($J
F
7
8
1 6
F
7
8
.) 1
6
6
'6
#D &
*)6
7*
"
4
8
-
7. )68 "
#$%@ *
6
7. )68 "
#$%% 7
"
8
78
*
7%8
/
"
#@
%@%(#D
&
"
=
9
"
" # #&
#(
:
.%$$
&
*"*&
%
,,"
#2 *"*& 7
8 9
.
D@*
.) %E/D
.)
.)
.)
.
*"*&
#5 1
9
.)).
: . %$$
.
7.8
.)
'7
7. )68 "
#$%% '$@#$%%
& @
#E = ,
*"*&
/$J
6
6 =
*
$%
#%$
*"*&
1 #@
= ,
3#&
#%% *"*&
1
<..
:
.%$$
1
.)6
%E/D
#%# *"*& 1
%@ %( %5
*)6
7*"
4
8
-
7. )68 "
#$$2
")&%E/0";7?>8*#$$2 ##
#$$2 =
L
9
"
#%/ *"*&
*;
9
*
#%D
)!
@$J
1
@$J
0
($J
($J
2@J
@$J
.)
E$J
9
($J
@$J
& ., % 4
5
#%@
*
6
)
.
67,
8 .
..
2@
%@
5@J
3/%#$%(%$J3/%#$%2
*'
#&
4
5
.. Q
.
6*
Q
P
,
.
6
)
6
7&0 00
%$$J
)
6 #$J
>
$J8
9
P-&PP-
7 %@J
8* >*)
*>0
<-&0<"P
P&
P
;-
7=
8P-
7
1
9
8
!!!
"
#
. %
#%( < ) & !
6
!
**
*+
B %$$
- *
0 %$$
)
0
%$$
>
%$$
1
& %$$
6
)
*/
>
)
%$$
)
#$
8
6*
@$
! * 1
6
%$$
:
;
1
9
%$$
:
1
*0
:
1
<
7 @$
8
1 *
$
;
!
*1
66
*
)
1
9
*
78
171 8
%DF
78
1
=
6* *6
1 -
7-8
7
: )
>
*2
<
* )>< .8
: 1
6
-M1
:
-M
61
%$$
-
* 1
6
-
>
7>8
6
#$
-
6
@$
1
1 1
!
' ()*
#
9
6
*
1
78
1 78
1
78
1
6* *6
7
6* *6
8
1 3 9
1 6
6
78 -
1
:
6* *6
*
*6
1
7J8
1 .
.
B;
< $@$ #$$
<
%$$ %$$$
<
/$$ %@$$
1
*
1
0
F
1
6* *6
-
1M
M
M
M
M
M
M
M
1 1
R&"%
)
R&"#
*7
+;
#&
) 6
)
.)
<7<8
.
#
<
./$$
<
7
8!
-
* 9
& % SS
78
+'
##%
.)
"
1 7"8
"
1 >
7">8 6
">
9
"
">
.
. -
>
G< H
G< >
-
H
"
.
. -
>
G< H
G<
H
"
!
7
8 "
F
7
+*
" %?8
& $ % # (
3&
$ #
&
) %@J %@J #@J
&
;
#@J #@J D$J
)
##/ ;
&#%

'
?
&#/- *-
& ) 79
& 6 8
.
%EE2
7
& %58
9
#$J7.
*
++
&
*)6
7*"
4
8
-
7. )68 "
#$%@8
9
7
.)
8
)
1
<
<
6
7
*
8
*
7
8
)F
7
8
1
<
<
"
"). 7-"8
$220$/%$$$%0#$%@*%(
2 #$%( .)
0
*
6
0
*6
0
0
L
"
K
L
6
<
+/
-
&0<
" 0
<-&0<"0"
K
L
#&
4
5
-
9
SS
-
& SS
> )6
S
+0
+1
&+
& %#.
/% -
"
*"
)
& ;
7KL8
"
&9
7
& 8.#$$(
)
4
-
&& 3
;
9
.)
#&
% "
4"5
/# 3
738
%5 ' #$%(
&
6 71
6N..)O8
0
*6
7)8
*
)
L
%
#$%5
(
=(
-@
&&"-
# &
! #
1
2 *
322
* +"
.
)
@$$.
4
=
3
9
/%3#$%5
! #
1
2 *
322
* +'
.
)9
0
6 1
@$$.
)
#@$. @$$.
4
=
3
9
/%3#$%E
)
#@$ .
&
1
7
& 8.#$$(
#& "
#&
B*;'+
// )
%E%/0%E@(0#$%/ 9
&
#$%/
%#$%D
+6
&/
%#.
D%
9
&
78
%D/7%$8
#$%/
9
6 ;
.
&
-
.)
!
- "&
"#
D# =
1
)
6
M
6 )M
% %#%%#
D/
M
=
1
M
DD &
9 )
9
6
=
/;
2 .
$
6
F
6
6
7
68
6 )M
7
68F
"
1
F
M
6
6
-=- %.%(
C-
!
&
!
"
%
)F
9
)
)M
)
)
6
1
)
"
"%
6
/'
)
6
6
6
'!
"
%
)
:
6
)
7
8
& D$# I
.
R
&
<
:
I
=
(")%
6
6
)
6
)M
1
1
1
)
6
/*
2 .
$
6
1
6
D2
)
!
1
6
)
F
1
:
F
.
F
1
)F
1
6F
6
F
6F
F
3 M
F
F
*
F
)M
*
6
F
F
;
/+
D5
)M
!
8
)L
8 1
6
6
8 9
9
8 9
DE
9
D%$
0
1 1
=
1
6
1
D%%
9
6
D%# &
)
0
//
2 .
$
D & - %
"#
D%/
3
0
D%D
6
)
6
)
)
6
)M
D%@
!
7
1
8
D%( & #D$ I
M .
.
& I
M
)
M 1
6
6
-
6
9
6
9
9
D%2 3
/0
M
6 1
78
78
78
:
6
D%5 .)
9
)
K
L
7 C
)8
0.
.)
& %
(
D%E
.)
!
.%6
.<
& %
D#$ )
9
.)
!
# !
& & % "
-#
#
3.C% . 6 .
<
"
*
/1
2 .
$
/2
. #@6
)L )
D#D 9
.)
)
. % 6
)
&
6
D#@
!
. % 6
0
)
0
)
)
1
.%$$$$0*
/6
2 .
$
D#(
;
9
%D/7%#8
#$%/
;
.
%D/7%#8
#$%/
.#
D#2
)
1
=
F
F
1
0
D#5
L
.
7
8
/
%D/
#$%/
;
<
.
< %.3&
D#E
)
6
1
)&1!
?
1
/7
>
D/$
6
1 !
1
F
1
6
F
-(=
%.3&
8
=
1
1
!
8 1 M
9
1
1
F
8 1
1
6
F
8
E
0;
2 .
$
8 1
6F
8
F
8
1 M 6
L6
8
=
1
8 , 1 M 6 =
1
1
6 1 M =
1
!
8
F
8
1
8
1
6
8
1
1
0'
9
6
1 7
1
1
1 L
8
1
6
,
=
1
6
1
1 M 6
1
6
!
8 =
1 M6F
8
1 M
F
8
F
8
1
M
F
8 1
1 M
F
8
F
8 1 M
L
1 M
F
0*
2 .
$
8
1 M
1 M
1
1
1!
8 6
9
1
1
F
8
6
1
!
8
1 F
8 1
1 F
8
6
1
, 1 M
M
6
& - %#
D/% =
0+
& )
D/@
9
,
1
6 1
)
#
D/(
0/
2 .
$
1
L
=
&
L
=
D/2
L
<
1
D/5
& %
D/E
&
%D/
#$%/.) &
D@3
.)
7-
)
.) 8
)
&
D@ 37%8*
9
)
.) 9
<1
.) G
H)
&
D@ 3 7#8* ,
.)&
D@37%8
%D/
#$%/
&
D@ 37%8 * .)
)
)
)
00
& -
> "
3
DD$ .)
*)6
L . 7. )68 "
#$$5
'%
3
&
%D/
#$%/6
)
"
,
DD%
)
"
.)
4
9
1
.)
.)
DD# ,
)
.
)
"
"
6
)
!
, )
"
*
F
, -
"
0
F
,
DD/
&
)7)*
&*"8
9.
7.8
0
.
6
01
2 .
$
7..8
.)
)&2F
)&2
DDD
)
"
6
)!
,
7
*
0
0
8
*
)6
-
"
7. )68 "
%EE5 7.
-
"
"
8F
1
:-
"
"
F
,
78
.. %@J
>
"
3
;
.
,
0
"
.)
*)6
7"
4
8
-
7. )68
"
#$$2
,
F
,
0
02
F
,
9
9
)6
1
D@*)
, *
* )
.) * )6
-
"
7.
)68 "
%EE5 * )6
7"
4
8
-
7.)68"
#$$2
DD@
1
.
06
&0
@%
)M
9
1
9
@#
6
)
( (.
@/
@D
6
6
6 6
*
@@
)
1
)
9
7
6 I
*
I8
.
#
@(
1
@2
6
@5
1
@E
9
@%$
6
:
@%%
!
F
67
1
8
@%#
1
0
1;
&
6
1
9
1
6 9
9
)
6
1
M
#
"
:,, %!
&
@%D
@%@
1
@%(
6
(! #
@%2
)L
1'
@%5
6
9
.)
;
-
7;-8.
1
L
%#
@%E
.)
9
!
8
1*
8 R9 9
6
4 *6
6
,
.
1+
8
&
1
8R9
-
=>
"
6
1
6
9
6
=
3 M
M
M
M
:
:
:
:
0
*
1
)M
1/
!
F
67
1
8
# "
-
@#$
)M
@#%
9
)
7
8
)6
@##
=
0
9
)
3 -! * 4(
# #& #
8
8
6
10
11
6
IR
6
1 I
( >
$%##
%
6
# ,*
/ <
!
8
9
6 9
L
8
9
1
-
? N- ?O)6*
:
U
8
6
6
0 1 L
12
8
1
*
9
= 0
%#&
!
78
78
9
9
@#/
6
16
8 *6
7
8
78
1
F
78
1
F
7
8
78
1
F
78
1
F
7
8
70
6 8
1
78
F
78
.)
1
9
7.
-##/8
=
7%8
* 1
6
#%2
7#8
7/8
0
*6
0
0
L
$
@#@
6
9
17
2;
,
1
9
0
1
)
&
8
@#2
1
@#5
@#E ,
@/$
)
6
1
(&
@/%
)
)
2'
@/#
1
9
&
@// )6
)M
)M
1
&
)L
6
@/D
9
7
1
9 9
8
6
9
)L
9
6
2*
2+
2/
20
7
)608 R
B
G
H
;
1
*
6
G
HG H
60
1
( &
# # % B
!
@/2 .)
)
9
.)
.)
@/5
9
-
.) &
.)L
!
21
22
+5
-
*
K1
%5 L
3 /% #$%@F
K1
%( L
3
/%#$%(FK1
%D L
3 /%#$%2K1
%# L
3/%#$%5
/5 $
78
*6
1
. )6
*6
1
*6
F
78
*
*
%#
@D$
)
M
)
.
0
0 0
0
7
8
26
6
6
6
6
&
%
@D@ <
!
27
:
6;
6
@DE
-
.
.
>
7.>8
@@$ 4
&3*
#
60
)
'
>L 7'>8
-7-8
-#/
6
@@% -
K .
"
- &
.
.
>! 6
.
"
L
3#%#$%D
% # G 3
## ( %4
(5
% #
>
6!
!00
0
0-
0"V
V#$%@
7
!
8
@@# )
%$$ J"
=
8 3
:
) *
R&W$@
" @%JF
R&W @
" @%J
2@JFR&W@$
R&W2@
#D
"2@J %$$J
6'
8 3
:
*
)
* R&W $@
=
9
)
0
*
1 6
8 '
) 2@J
2@J
6
)
=
8 )
2@J
%$$J
R&"@$
)
8 R
"
7"8 &
*
!
. ! R
.
9
. )6
;
4
6 )
6*
;
7
-
) 7-)8 "
7" 8 3
"
-
B -
8
8
.)
-3
## ( %
$ .=
!00
0&
0)&V?
3
1X
QE5D$
#
@@/
78
*
78
)
)
9
=
@@D )*3
")&-" #@$0$/%$$%0#$%%*%#
" $# #$%%
) 4
0
78
6
. )6
)
=
&
-
?
7&-?8
&-?
G
H
1 )
=
9
&-?
1
=
=
4
78
6
. )6 )
: . %$$ )
6+
@@@ )*
) 2@
7 )
)8
2@
61
@@( )*
) 2@
7 )
)8
= 1
R&" #$$
9
@
61
@@2
6
6
*)6
7)8
)
&&
@@5
)
. !
8 ) 2@
7
)8
*
8 )*
) 2@
7
)8
9
=
8 )
)
@
1
6
9
=
6/
&1
& (
&
(%
1
6
7
1
6 18
M
1
7
8
7
8
6
7
1
1
9
8
)
6
9
9
(#
6 )0
6
0
&
(/
6
6
= &
6
1
;
6
7;8
;
61
*
1
F
1
6
:
F
F
.
6!
% &
(( -
6
6
6
;
7 9
8
=
7
8 )
6
6
#&
3&
(2 "
)0
62
" 1
6
1
6
6
!
&
.
(5
)
,
0
9
>
!
-=# >
#
1
M
=
6
,
7
1
8
M
!
1
66
*
6
F
1
1
F
F
M
6
F
M
F
M
6
9
6
67
1
6 9
(%$
3
0
7;
*
(%/
6 F
6
(%D
!
<
3
-
% -
#
(%@
)
)
7
1
9
* *
9
8 , 9
)
(%(
! %
(%2
6
L
6
!
7'
6
9
1
6
6
(#$
1
6
6
6
(#%
.
*
)M
L
7*
*
6
(##
6
)M
6
!
1
1F
1
F
,
1
1F
L
1
(#/
!
,
6
F
,
)
(#D
1
1
1
6
!
F
6F
7+
(#@
1
1
!
3
1
3
1
!
1
1
*
(#(
1
!
3 M
F
F
1
F
1
1
1F
7-8
9
7/
*
"
- &
(#2
1
M 6
)L
1
1
&
!
9
I, >
I
1
1
6
1
:
0
M
6
6
-
)L
(#5
)M
9
:
1
:
1
!
>
&
7
1 #
8
70
7
1 9
1
#!%*
8
3
)
(#E
1
1
1
!
1
-
* 1
&
(/$ R
1
!
1
1F
)
M
F
71
*
9 7
1
9
8 1
M
F
1
F
"
) 1
F
.
7
6
M9
*
*9
8F
.
1
9
)M
)
(/%
9
1
1 7
1
1
6 18 9
)
72
&2
8
2%
6*
;
.)
1
)
>
)
9
& )
; 9
& )
;
2# )
)
"
)
2/
)
2D .)
6
)
-:=
# % %
%& %
##
.
&
L
,
=
R
L
6
L
L
3 6
0
0 1
7
8
&
L
7
8
L
3
L
1
1
9
.
0
0
L
!
L
L F
L
L
9
1
F
F
F
77
?0
6 F
1
9
9
F
#& $
%
*
!
6
1
&
L
7
8
F7
8 1
F 7
8
6 6
&
&
7
8
-
R *
0
1
!
';;
,
9
1
6
(
##
)
)*"*& )*" < )
)*"*&
)*"
&
6
!&
,
)
9
9
)*
"*& )*"
3 /%
#$%@
)
';'
;
1 %
.
. 6
7 !00
0&
0
R1XQE/#2B3
Q$8
6
"
)
1#
.
. 6
7 !00
0&
0
R1XQE/#2B3
Q$8
"
"
1 /
.
. 6
7 !00
0&
0
R1XQE/#2B3
Q$8
)
. )6 9
"
7
9 3/%8
3
"
.
<
. )6
%@
9
#
##
K
L
&
D@*7D878
.) %E/D
.
6
*6
*6
=
)*")*"*&
K
L
01
"
';*
,
.%#
##
6
6
)*"*& )
>
3
7><8
:
6
6
6
><
)
$ - %#4$5
>3 )
)
7><8
)
!
.)
)
"
)
)
"
"
"
""!
>
>
';+
9
)
6
*
"
"+
"
)
6
9
,""
"
!
!" "
"
)
)
=
)
-
9
=
)
#%
9
)
)
"
)
:
)
"
-
';/
,
)
(""""
"""
)
0
!
78
6
F
78
F
78
0
F
1
)
0
. @$
0
';0
';1
&6
&& - $
5%
6
)
%52# &
; %E/$
& %5EE
%55% 3 ?
%E(% >
%E(/
& %
%(
5# )
*)6
"
7. )68 "
%EE5
0
)
"
) 1 .
*)6
3
*)6
)
!
)
.)
< 7<8
. @$
&
< . @$
)
)
.)
,
)
)
&
. 7&.8
R
C
)
)
.
7.8
';6
#
.)
9
5(
3>
6 6
.)
.%$ 6
.
3
.)
) MA U M 7AU8
;
C
3 >
& 73>8 *
M-
3>
#$$# * <
)
.
R
3
2 %@
,(. %
#& ,
4(
,59 9
52 .)
.)0#$%@*%(0%E( ").-"
$(E0$/%$$%0 #$%@*%( < $% #$%@
&
B "
7&"8 3
&
'
B
;
1
:
)*3
=
&"
6
&
"- >
55 )*3
:
&"
1
1 )*3
&"
>
)*3
&"
6 )*3 1
';7
&"
&"
)*3
&"
5E )C3
6
)*
3
9
&"
'';
&& 3
.
.
!
"
4
L
!
:
:
6F
1
6
6
6 F
1
F
F
9
F
9
9
'
"
6
X
0
!
F
.
F
?
6
F
&
" )
!
-
F
.
F
F
F
-
M
X
1
6 6
X
9
6
X
*"
!
"
6
9
6
X &
7 8
*
*
6
7
6
68
''/
**
6
)
9
X
" 6
X
"
X
1
X
(")
"
!
6
7
3
<
8
6X"
X
,
6
7
1
6
8X
6
6
9 9
1
6
X
"
6
6X
6 7
8X
6 1
X 4
6
''0
6
6
1
6
X
: I I
7
6
6
6
9
= 8
X
"
X4 X
0
6
4
9
6
60
&
"
" )
!
*
6 F
F
F
*
X
"
"
1
X
''1
**
X
:
:
X
7
8
9
*X
6
X
(
!
1
1
F
F
X
X
M
F
.
" )
1!
)F
)
F
) X
''2
7
1
8 9
X
.
M
1
X
9
1
X
X
X
" )
X
1
X
X
7
1
8X
9
X
X
1
X
''6
**
.!
X
X
X
M
7
1
8 9
)X
9
X
M
X
6
X
&
X
X
)M
X
''7
'*;
&& 3(
&?
#&
'
J
'
#&
!#
D
%
N" O
%#D& -
/
.
3
%
)*" & .9
9
.)
.)0#$%D*%@0#D( ")&
7-"8$/0$/$#$#0#$%@*%( #(#$%@
#
.
F
6
D 3
9
.)
.)
*)6
.)
D& -
@ - .)
1
6
N" O
!
.
6
N" O
0N" O
.
)6
*6
/
(
6
@
0
N ON ONO <
/
'**
**
D
@
'*+
'*/
**
'*0
5
&
.)
K
L
E
'*1
**
'*2
%$
'*6
**
N
MO
.
! N
M .
O
&
N - LO
-
3
!
N-
&
O
N" O
'*7
+
D&("2
)
"
N
O
D&
%8
N O
#8
&
6
0 1
6
7
G& H8 N ON ONO
N
O 7 GH8
L 3
N3
"
0
1
<
O 9
")&-"0 E/ 0
$/$@$$# 0#$$(*$2
#2 #$$2
. )6
7G.)H8
.)
3
NYO%% 7 G
H8
%#D& - "#
/8
&
3
&
F6
D8 3
9
%%
'+;
**
.)
*)6
.)
D& -
@8 - 9
- % %%
&
0
6
N" O
(8
6
@
0
N ON ONO <
&
&
%D/7%$8
#$%/
9
<
<.
6
@ =
9
#$%/
'+'
%$8
)
"
.)6
9
N
O
'+*
**
N
MO
.
! N
M .
O
&
N - LO
-
3
!
N-
&
O
N" O
'++
'+/
**
D& -
@8 -
- % %%
. 1
.
N O 6
(8
6
@
0
N O
<
&
&
%D/7%$8
#$%/
9
<
28 , 1
.
K;
.
&
-L
&
58 )1
1
6
1
1
- % %%
.
'+0
'+1
**
'+2
.)
)6
.)
D& -
@8 -
1
&
6
!
8
&
6
N" O
8
6
*)6
7G)H89
.
&
D@
. )6
%E/D
N" O
(8
@
0
%D
N" O<
&
%D/7%$8
#$%/
9
<
%D
6
'+6
**
'+7
'/;
**
1
D
% #
)
"
N
O
NO
D
%8
N O
#8
N
O 7
G H8 N O 7
G& H8 L
3
N3
"
0
1
<
O 9
3
ED0#$$/*.) ' %5 #$$/
. )6
7G.)H8
.) 3
NYO%( 7G.)
H8
%#D& - "#
/8
&
3
&
D8 3
9
.)
.)
)6
.)
%(
'/'
D& -
@8 - 9
")&
7-"8%(20$/%$$%0#$$E*%$ $D
#$%$
.)
.) 3
NYO%27G.)
I8
1
6
N" O
!
8
:
9
.)
N O N O
8 6
N
O
N O
N O
.)
8
&
6
N" O
1
(8
6
@
7
8
0
N O
<
&
%D/7%$8
#$%/
9
%2
'/*
**
%5
"
'/+
'//
**
2
D&
)
"
N
O
D&
%
N" O
#
3
* . 6
7 8 .
N.) 0#$%@*%(0#@ ")& 7-"8
$D50 $/%$%%E0 #$%@*%( ' % #$%@%EO
7 K3
L8
. )6
7.)8 1 %
6
7
K& L8
11 >
7 KL8
N" O&
L
9
- 5 C 1
"
7K- 5L8 - %% C
.9
7K- %%L8 - %#* > .
7K- %#L8
3
9
"
6
&
7K*
"*&L8
.) %D
3
,
&
%#D& - "#
/
&
3
%E
'/0
&
F 6
D 3
9
3
.)
*
"*&
.)
D& -
@ - .)
1
&
N" O
6
!
78
&
.9
> .
1
N" O 0
6
F
78
.9
> .
&
-5-%%-%#
3
F
78
&
N O
(
@
'/1
**
0
N O <
&
%D/7%$8
#$%/
9
<
2 , 1
K;
.
&
-L
&
5 )1
1
6
1
1
!
78
&
.9
> .
1
N" O 0
6
F
78
.9
> .
&
-5-%%-%#
3
F
'/2
78
&
N O
<
E <6
3
<
7 8
=
1
%$
)
"
. . )6
3
7
8
N
O
.
!
&
-
3
!
N-
&
O
N" O
'/6
**
6
D&"#%
@
KL
%#D& - "#
/ L 3
&
6
&
'/7
D& -
@ - 9
&
0
6
N O
( , 1
&
K;
.
&
-L
&
2 )1
&
0
6
N O
<
5 <6
<
7 8
=
1
E
)
"
9
& .)
'0;
**
N
O
N
.
O
&
N
- O
-
N3
O
-!
" !
'0'
7
D
)
"
N
O
D
%
N" O
#
N$
&
O
7 GH8
*6
N" ON G& HO
1
&
L 3
N
3"0 <
:
8 9
.
)6
7.)8
.)0#$%@*
%(0D//0")& 7--"8 0$D0((%D$$% 0 #$%@*%(
'#/#$%(7
8,
&
1
/ ,
N" O
0
N" O
)
"
9
#
")&#$%0";7?>8*#$$5 & %5 #$$57.)
8 1
9
@
.)
%#D& - "#
D
&
3
'0*
**
&
F6
@ 3
9
.)
*)6
.)
D& -
( -
!
8
%#/D@E
&
6
N" O
1
8
1 NYO
NYONYO
7<8 * - 7-8
N
O#$
#$
%D
) 7
%#8*
G-
H
)*3 7
%/
& 8C
G-
T
H
)C 7
%@8 C
G
)
%# %@
'0+
( 5 7%# %/ %D %@8
&
1
6
N" O
<
-N
O#%
1
8
1 NYO
"
%%
&
6
N" O
8
%(
&
609
9
.)
1
6
8
%#%/%D
%@
&
6
N" O
2 <
/
&
&
%D/7%$8
#$%/
#%
)
3
G-
T
HF
) 7
%#8*G-
HF
)C7
%@8CG
'0/
**
8
2%$
N" O
8
1 NYO
NYONYO
*-
N 030
0
O
( 5 N%# %/ %D %@O
&
##
'00
'01
**
%%
)
"
N O
N
O
N
MO
.
! N
M .
O
&
N - LO
-
3
!
N-
&
O
N" O
! - # ( -
#
" !
%
#
.
7.8
/ .
D
@
.)!
7 0>0
0)*30)* 00
"*)8
'02
" !
( <7
.8
2 7
.8
5 * !
7
.)-.%EE5*
EE0%#(E
5%EEE8
8 J
8 J
;
7)* 0)*300
8
E ,
7U08
-
"
3/%#$%(
%$ 4
7U008
#$J
-
.X
7
&D@*
.)
%E/D8
%% 4
"X 7U08
U
:
"X
%#
)* F
8J
8J
;
%/
)*3F
J
T
7
")&-"#/D
;37R&8#$%% "$#
#$%%8
%D
F
8 J
0
'06
**
" !
8 J
%@
)*
J
>
%( 4 609
7U08
0
0
3
9
.)X
7
").7-"8
$(@0$/%$$$%0#$%@*%( '$E
#$%@ =
8
'07
&& 3
# &
3& & %
D &
)
"
N
O
NO
%
9
*)6
. 7. )68 "
#$$5 7
G"
H8
. )6
7.)8 3
N3
O
" NO
# ,
N
O7
GH8
) & 3
/%NO &
-
>
&
NO
%#D & -
"#
/ L)
"
&
%/D7@8
#$%/7G H8
&
&
%//
. 2
7 8 . #$%D
9
**
F
F 6
=
F
9
N
O#/
D 3
.)6
7
.))68
%E/D .)
*)6
9
.)
D& -
@ - 9
*)6
M. 7. )68"
#$$5
.) 3
NYO#D7
G"
H8
1
6
N" O
"
1
( , 1
K;
&
-L
&
2 ) 1
6
N" O
#/
#D
'1'
1
1
!
2%
*
6
7.8 /&
(
0 /
0
)6L
"
*)6
&
N*
O
.
<
2#
.
07
8#@
3/%/
0
2/ )
)6
")&-" 5@ 0 $/$#$5E
0#$$(*$2 " ( #$$(
3
NYO#(
)
78 *6
*)6
-
"
7.
)68"
%EE57
8
/
0#2
2D )
)6
1 *)6
*
3
7. )68
"
#$%% " $# #$%%
3
NYO#573"
8
))*3 *
6
)*3
#@
#(
#2
"
#5
'1*
**
3"
/
0#E
2@ )
"
0
/
0
*
2(
/
0
22
C)6
7C"
4
8
-
7.
)68"
#$$27
8
25 N
6 0
1
6
7)& C 28
)6 /
0
0
6
9
7..8
0
6
)6
)& C 2
..
)6O/$
#E
"
/$
"
6
)
G-%(*G.9
9H
-
"
9
9
7..8
0
6
)6
)& C 2
..
)6
H
'1+
<
5 <
7
8
=
1
E
"
"
)
"
N
O
N
LO
.
! N
L .
O
&
N - LO
-
3
!
'1/
**
'10
9
N
/%O
D& -
D 9
*)6
M . 7. )68 "
#$$5 7
G"
H8
.)3
NYO/#
6
6
1
@
"
1
!
@ , 1
K;
.
&
-L
( 3& & %
( K! - -.%
@
#L
3& &
2 ,
NYO
&NYO
3 /%N O
N9
O
<
5
*)6
L .
/%
/#
'11
**
7.)68"
#$$5
.)
3
NYO//
1
N O
.
)6
N
O
N
LO
.
! N
L .
O
&
N - LO
-
3
!
N-
&
O
N" O
//
'12
&& 3
-
-# - (
**
'17
'2;
**
'2'
'2*
**
'2+
'2/
&& 3
#(
&
!
#(
5
("(
% -
-
# -
!
-
F
-
&
/
1
6
6
=
D )
)&
8
.
6 .
7..8F
8 3
(5
(
,,"(
,
% .
0
0
# .
/ -
F
D
:
=
'
?
<&
F
@ >
-
1
-3
-
"
1
&
5
(
,," % M
';;;
-(
,
& . 4
5=
,NN ,NN,'
..7J8
..*
7J8
..*
7J8
&
"
*
- "
'21
**
78<
-
78
S S
78<
78
S S
78<
# &
&
#
<
) S S
! -
S S
0 78 ! -
S S
>!,
*
0
*6
1
S S
) S S
8
& #
!
,NN ,NN,'
. (. . (.
?
?
(.
& (.
&
? &
? &
?
?
> >
' !
78 &
78
S S S S
78 <
*
S S S S
!
'22
'26
**
"
-
$
"
-,
'27
-
R
-
.
-
0
6
1
"
-
,
-
.
3/%
-
'6;
**
3&
"
!
,NN ,
NN,'
3&
4 5 %%
>
S S
4 5
##
>
7
8
7
*
S S
*
9
8
1
*
7)8
7 5 # %% (.
"
4("5
M
3&
S S
.
.
4 5 3&
7
8 *
1
4
)6
S S
74)8 4
748
7
8
S S
'6'
% 3&
& .
!
, ,
NN NN,'
"
9
S S
9
*
1
00 S S
7
-<0 &<-8
9
*
'6*
**
>
S S
00
L
9
)
S S
1 9
0
'6+
I?!
I
#
' +;?+'
3#
#
$($"
)
)6
36
"""
. "
)
6
&-? )
1
)
3
.
.9
73..8
&-?M
)
&-?
7
8
&-? )
7
8
6
&-?
7
'6/
**
7
8
1
3..
"
?
#& 4"
?
5
4
I!
I5
8
8
8
:
8
0 6
# %#
. -
(
4
I!
I5
8
8
8
:
8
0 6
,&# %
&
4
I!
I5=
'60
9
- %/
*)6
7"
4
8
-
7.)68"
#$$2
8 R
+ (.
& $ .
%
>
!
7
8
7
8 <
".
% %
-
7
8
7
8 .
%
7
8 >
'61
**
7
8
7
8 *
/ ( 8
&
!
,NN ,NN,'
!
,NN ,NN,
'
' 8!# %
78 . -
S S
78 <
* !# %
78 . -
S S
78 <
+ @
S S
-
'62
8 -
-
8 -
1
8 < -
8
- #
& B B 3&
!
"
001
#$
0
0 0 1
#$
0
0 0
1
)
"
1
-
" !
-
7
8
B
7
8 3&3
7
8
7
8 &
78 R
7
8 >
7
'66
**
%
.)
7.
.)0#$$E*
#$%$0/@(0"3"0D%/@0%%$5D/0#$$E*%$8 3
#/#$%$!
3 #
#
%
%
#
#
%
%
#
#
%
%
%+'B
%+'B
%
%
%
%
%
%
*;'0
*;'/
"
&
7
8 ;
S S S S S S S S
7
8
'67
"
&
&
S S S S S S S S
7
8 ;
7
8
! ? #& - (
%
-
% % - % %
# % %
%
#&
(
,
1 )*3
&
B "
7&"8
L
6 & )
6
9
&"
'7;
&& 3
$
'
9,(. %
#&
D&4(.5 B*;;6
!00
0&
0)&V?
3
1X
QE5%5
*
9 O,(. %
#& 9
&84(.5
B*;'0P
!00
0&
0)&V?
3
1X
QE5%E
+
,
-
-# - (
!00
0&
0)&V?
3
1X
QE5E(
/
9 O" # #& ,
(. % 4,& & %
: %5
#& !
# 4
(.5 B*;'0P
!00
0&
0)&V?
3
1X
QE5#$
0
, ,
-
B
#. % -
&
!00
0&
0)&V?
3
1X
QE5#%
1
, 3#& # &
(B'7+/
!00
0&
0)&V?
3
1X
QE5##
2
, !
!00
0&
0)&V?
3
1X
QE5#/
6
9
9
&&
# %
(
!00
0&
0)&V?
3
1X
QE5#D
7
9 Q
-
,,
(. %
#& 4 (.5
B*;''Q
!00
0&
0)&V?
3
1X
QE5#@
';
9 O
,(. %
#& 4(.5 B'722P
!00
0&
0)&V?
3
1X
QE5#(
''
, R,(. %
#& ,
D4(
,59
!00
0&
0)&V?
3
1X
QE5#2
'*
9 O,(. %
#& &!
- & 4
(.5 B'776P
!00
0&
0)&V?
3
1X
QE5#5
'+
9 O,(. % 4&
& %: %5
#& !
#
4(.5 B*;;2P
!00
0&
0)&V?
3
1X
QE5#E
'7*
**
'/
9 Q," # #& ,
(. % 4,& & %
: %5
#& !
# 4
(.5 B*;'0Q
!00
0&
0)&V?
3
1X
QE5/$
'0
9 & %
(?"
- ?F >
? &
<. %#-- (
!00
0&
0)&V?
3
1X
QE5/%
'1
9 %
#.
#
#& 4
5
!00
0&
0)&V?
3
1X
QE5/#
%2
9 CH I
#C 4HI
5
8
9 $
% "
4$5,C! $
%B*;;*,
- % (
#
D
!00
0&
0)&V?
3
1X
QEE%D
%5
,
,(. %
#&
!00
0&
0)&V?
3
1X
QEE%/
'7 #
& F
+;B *;'0 ,
"
#&
#& 4 (.5 8
B*;;+
!00
0&
0)&V?
3
1X
QEE$%
'7+
'7/
**
*1
9 @
# - % !
&&(
@
?
(
4 #
&
%
;/B
*;'05
!00
0&
0)&V?
3
1X
QE5//
&
4<&F
2B*;'15
' & % @
#
%
3
#& 4
5
## & %
"4
"54
%
*6B*;'05
!00
0&
0
R1XQ%$$$@B3
Q$
* & % @
#
%
3
#& 4
5
## & %
"4
"598
4
%
+'B*;'05
!00
0&
0
R1XQ%$$$EB3
Q$
+ ,(. %
#& ,
4(
,5 9 9
4-'B*;'05
!00
0&
0
R1XQ%$$@/B3
Q$
/ #"
D
4"
5-
-# - (
4F
*+B*;'15
,
& .
1)
!00
0&
0
R1XQ%$D(
$B3Q$
'70
#"&#-'6B*;;2
!00
0V
02ED@%%@5
(
*)6
7)8
L
4
0
)
.)6
7.)8
6
)
)
)
L .
7. )68 "
%EE5
6
"
6
1
)
"
*)6
&
.)
)
. )6
)9
)
9
"
!
<
9
K .L
<
1 & -
.
)
'71
**
*)6
.
.)6
*)6
7*"
4
8
-
7.
)68 "
#$$2 *)6
7"
4
8
-
7.)68"
#$$2
*
* 6
)
9
*
)6
-
"
7.)68"
%EE5
) .
) 7 "
6
8
)
1
9
*)6
-
"
7.
)68"
%EE5
=
39 6
'72