HomeMy WebLinkAboutFIN-2021-7 - 2020 Year End VarianceStaff Report
RN -Financial Planning
REPORT TO:
DATE OF MEETING:
SUBMITTED BY:
PREPARED BY:
WARD(S) INVOLVED:
DATE OF REPORT:
REPORT NO.:
SUBJECT:
RECOMMENDATION:
For information.
Committee of the Whole
March 22, 2021
Ryan Hagey, FIN -Financial Planning
Ryan Hagey, FIN -Financial Planning
All
February 25, 2021
FIN -2021-7
2020 Year End Variance
www. kitchener ca
REPORT HIGHLIGHTS:
• The purpose of this report is to provide the yearend financial results for City operations
• As reported throughout the year, most City operations were negatively impacted by
COVID-19, leading to significant deficits in tax -supported operations ($5.06M), Parking
($2.3M), and Golf ($595k).
• Deficits in 2020 were fully offset by Safe Restart funding provided by the Federal and
Provincial governments, with some funds available to be carried over to 2021, in
accordance with the parameters of the Safe Restart funding allocation.
• Carried over Safe Restart funds will bolster the City's financial capacity to deal with
expected continuing deficits in 2021.
• This report supports the delivery of core services.
BACKGROUND:
This is the third and final formal variance report to Council regarding the City's financial
performance versus the 2020 budget. The report and attached schedules include
information regarding:
• Tax supported operating
• Rate supported enterprises/utilities, and
• Supplementary information related to investment income
REPORT:
The City's tax -supported operations ended the year with a significant deficit related
predominantly to the COVID-19 pandemic. Almost all City operations were disrupted in
some way due to the pandemic, with some services/programs being completely
suspended to comply with Provincial health guidelines. These major alterations to normal
operations resulted in considerable losses in income for recreational programs (e.g. pools,
*** This information is available in accessible formats upon request. ***
Please call 519-741-2345 or TTY 1-866-969-9994 for assistance.
arenas, sportsfields, and community centres), as well as economic relief measures
approved by Council such as waiving fees for portable signs, and waiving penalty and
interest charges on late payments.
Likewise, many rate supported operations were impacted by COVID-19, with Parking and
Golf being the most severely hit. Parking saw major decreases in the number of
downtown parkers due to the pandemic, and Golf had reduced revenues as a result of the
pandemic from delayed opening of courses, no food & beverage service, and reduced
memberships in 2020.
Fortunately, the City was successful in receiving enough Safe Restart funding from the
Federal and Provincial governments to completely offset all deficits realized in 2020, with
some funding remaining to be carried over into 2021 in order to offset expected deficits tax
supported operations as well as Parking and Golf. The table below shows the amount of
Safe Restart funding received, how it was applied in 2020, and the amounts remaining to
be employed in 2021.
Safe Restart Fundina Continuitv
Tax $ 8,472,000 $ 5,062,000 $ 3,410,000 $ 1,693,000 $ 5,103,000
Parking
$
2,852,000
$
2,263,000
$
589,000 $
673,000 $ 1,262,000
Golf
$
619,000
$
596,000
$
23,000 $
146,000 $ 169,000
Utilities
$
1,119,000
$
1,119,000
$
- $
- $ -
Total
$
13,062,000
$
9,040,000
$
4,022,000 $
2,512,000 $ 6,534,000
Further to the Safe Restart funding provided in 2020, on March 4, 2021, the Provincial
government announced an additional $500M for Ontario municipalities to deal with the
ongoing impacts of COVID-19. This funding was unanticipated at the time of its
announcement, but will help Kitchener and other municipalities fund additional costs and
lost revenues caused by the pandemic response. Kitchener's share of this funding is
$4.8M and is in addition to the $6.5M of Safe Restart funding available to the City in 2021.
Based on the actual variance experienced in 2020 and the ongoing nature of the
pandemic, it is expected the full amount of funding available through Safe Restart and the
additional Provincial funding will be needed to offset sizeable deficits anticipated in 2021.
Operating Fund — Tax Base (Schedule 1)
The City ended the year with an operating deficit of $5,060,000 in tax -supported
operations, largely due to the impacts of COVID-19. This result is 2.5% of budgeted
expenditures totaling $205,193,000. The deficit experienced in 2020 breaks a stretch of
five years where tax -supported operations ended the year in a surplus as shown in the
table below. It's also worth noting that the $5.06M deficit experienced in 2020 is almost as
large as all the surpluses experienced over the past five years ($5.84M).
Surplus/
(Deficit)
Tax Supported Operation
2015 2016 2017
$0.98M 0.94M $1.42M
— Yearend Position
$1.73M I $0.77M ($5.06M)
This year's deficit was fully funded by Safe Restart funding from the Federal and Provincial
governments which has allowed the City's Tax Stabilization Reserve Fund to end the year
with a balance of $8.1 M. This reserve balance will be available to fund any future deficit in
tax supported operations, which is good news for the City as the financial realities of
COVID-19 are anticipated to have a negative financial impact on 2021 and possibly
beyond.
Significant variances (over $200,000) are summarized below by division. Schedule 1
provides a little more detail by including information for variances that exceed $100,000 of
the budget.
Significant Variances (over $200,000)
Community Services Department:
• Bylaw Enforcement had a deficit of $571,000 due to decreased enforcement activity
during the pandemic. Staff continued to enforce any bylaws related to the health
and safety, but suspended other enforcement activities during the year.
• Fire had a surplus of $481,000 due to discretionary expense savings, Regional
computer aided dispatch (CAD) cost savings, and various program savings due to
COVID-19.
• Neighbourhood Programs & Services had a deficit of $331,000 due to reduced
revenues as facilities like the City's 13 community centres were closed and
programs were suspended/modified due to COVID-19 restrictions.
• Sport had a deficit of $6,624,000 due to reduced revenues as facilities were closed
and programs suspended/modified due to COVID-19 restrictions. Examples of
closed facilities include arenas, pools, and the Budd Park indoor facility.
Development Services Department:
• Economic Development had a deficit of $309,000 due to reduced revenues at the
Kitchener Market and Victoria Park Pavilion in addition to providing funding for the
City's Reimagine Winter campaign.
Planning had a deficit of $310,000 due to the waiving portable sign permit fees in
order to help businesses still trying to operate during the pandemic, and a reduction
in the number of some applications because of COVID-19.
• Transportation Services had a surplus of $308,000 due to revenues from work
permit road closures & administration fees, and discretionary expense savings.
Infrastructure Services Department:
• Facilities Management had a surplus of $1,479,000 due to reduced utility
consumption. A number of City facilities were closed for a portion of the year
and/or operating at reduced capacity due to COVID-19 restrictions which resulted in
significantly lower than budgeted utility costs.
General Expense:
• Gapping had a surplus of $4,168,000 primarily due staff savings related to COVID-
19. A number of staff whose facilities or programs were suspended during the
pandemic were put on designated emergency leave (DEL) or infectious disease
emergency leave (IDEL) throughout the year, which allowed them to take
advantage of various income support programs offered by the Federal government
such as the Canada Emergency Response Benefit (CERB).
• Other had a deficit of $925,000 due to year-end provisions for contingent liabilities.
Emergency Operations Centre had a deficit of $1,743,000 due to the COVID-19
pandemic. Example of costs include:
o Purchases of personal protective equipment and other health & safety
supplies
o Additional Citrix licenses for a higher number of staff working from home
o Staff overtime related to managing the City's COVID-19 response
o Additional cleaning and minor retrofits of City facilities
General Revenues:
• Supplementary Taxes/Write-offs had a deficit of $594,000 due to lower
supplementary tax revenues and an increase in property tax write-offs.
• Investment income had a deficit of $389,000 due to reduced interest rates
throughout most of the year.
• Penalties & Interest had a deficit of $337,000 due to due to waiving of penalties &
interest as an economic support for citizens and businesses impacted negatively by
COVID-19.
Enterprises — (Schedules 2 to 8)
While COVID-19 disrupted the operations of the City's enterprises, only Golf and Parking
ended the year with financial results worse than budget. The other enterprises were less
directly impacted by the pandemic, as building activity continued to be strong, and the
City's utilities were more impacted by weather (e.g. amount of rainfall, or winter
temperatures) than the global health crisis. Summary information about each Enterprises
are noted below, with more detailed information provided in the schedules attached to this
report.
Building Enterprise (Schedule 2)
, $1,186 , ($467)
The Building Enterprise had a surplus of $1,186,000, which was $1,654,000 better than
budgeted. The main reason for the surplus is that revenues were higher than budget due
to increased permit applications in the apartment, commercial, government/ institutional
and single detached categories. As well, expenses were lower due to staff vacancies and
reduced discretionary spending in accordance with the rest of the City.
Golf Enterprise (Schedule 3)
The Golf Enterprise had a deficit of $595,000, which was $610,000 worse than budgeted.
Safe Restart funding was used to fully offset the deficit which was caused mostly by
reduced revenues. The golf courses opened approximately one month later than normal
with a reduced number of memberships, and offered a reduced cost of membership. In
addition due to COVID-19 restrictions there were no revenues from normal golf course
offerings such as food & beverage, driving range, or pitch and putt.
Parking Enterprise (Schedule 4)
The Parking Enterprise had a deficit of $2,263,000, which was $2,163,000 worse than
budgeted. Safe Restart funding was used to fully offset the deficit which was caused
mostly by reduced revenues. Parking revenues were down significantly as many
downtown businesses were closed and/or running at reduced capacity either due to
economic reasons or to comply with provincial stay-at-home orders. This translated into
much less vehicle traffic requiring monthly or hourly parking in the downtown core.
Water Utility (Schedule 5)
The Water Utility had a surplus of $2,557,000 (including $197,000 of Safe Restart
funding), which was $2,511,000 better than budgeted. Water revenues were significantly
better than budgeted due to increased volume sales from a dry summer. As well, some
maintenance costs were delayed due to COVID-19 and were not incurred in 2020.
Sanitary Sewer Utility (Schedule 6)
Sanitary Sewer
The Sanitary Sewer Utility had a surplus of $6,486,000 (including $256,000 of Safe
Restart funding), which was $6,415,000 better than budgeted. Sewer surcharge revenues
were significantly better than budgeted, which is consistent with increased volume sales
noted in the Water utility. In addition, sewage processing costs were less than budgeted
due to lower than normal inflow/infiltration. And much like the Water utility, some
maintenance costs were delayed due to COVID-19 and were not incurred in 2020.
Stormwater Utility (Schedule 7)
J1V1111WQ1C1
.p IVL
Wy I .
The Stormwater Utility had a surplus of $519,000 (including $86,000 of Safe Restart
funding), which was $417,000 better than budgeted. Like the Water and Sanitary Sewer
utilities, some maintenance costs were delayed due to COVID-19 and were not incurred in
2020.
Gas Utility (Schedule 8)
Gas Utility (Total)
Gas Delivery
($687)
$1,453
($2,040)
$1,653
$1.353
$200
Gas Supply_
$766
($387)
$1,153
The Gas Utility (Total) had a deficit of $687,000 (including $581,000 of Safe Restart
funding), which was $1,353,000 better than budgeted. Gas Delivery was very close to
budget, while Gas Supply was considerably better than budget, due mainly to reduced
commodity prices for natural gas during the global pandemic.
Investment Report (Schedule 9)
All investments made were in accordance with the City's investment policy. Average short-
term investment balances remained healthy, but short-term investment yields averaged
1.64%, which is considerably lower than originally projected prior to the COVID-19
pandemic. The lower rate environment resulted in a deficit of $388,000, which made up
part of the overall tax supported operations deficit of $5.06M which was fully funded by
Safe Restart funding received from the Federal and Provincial governments in 2020.
STRATEGIC PLAN ALIGNMENT:
This report supports the delivery of core services.
FINANCIAL IMPLICATIONS:
Final results for tax supported operations and rate supported enterprises/utilities have
been closed out to the appropriate stabilization reserves. Surpluses increase the funds
available in the reserve to offset future deficits, while deficits decrease funds available to
deal with unanticipated funding needs.
COMMUNITY ENGAGEMENT:
INFORM — This report has been posted to the City's website with the agenda in advance
of the council / committee meeting.
PREVIOUS REPORTS/AUTHORITIES:
• FIN -20-055 2020 June Operating Variance Report
• FIN -20-062 COVID Financial Impacts - Request for Phase 2 Safe Restart Funding
ATTACHMENTS:
•
Schedule 1:
Statement of Operations
— Tax Supported Services
•
Schedule 2:
Statement of Operations
— Building
•
Schedule 3:
Statement of Operations
— Golf
•
Schedule 4:
Statement of Operations
— Parking
•
Schedule 5:
Statement of Operations
— Water
•
Schedule 6:
Statement of Operations
— Sanitary Sewer
•
Schedule 7:
Statement of Operations
— Stormwater
•
Schedule 8:
Statement of Operations
— Gas
•
Schedule 9:
Investment Report
V N LL
N N U] N h T
c W c °ti W r
l6 a ao 0 0 a;
lip V�1 m r W
N U] h N
m
C r o000 000 lmp
a O a T h N
00 l6 00 00 ,� a
tO1p ,C a 0`$ o a
N U1 00 00
m
t^p a a Ont rn m
l6 l6 a �i l6 ri
U] 00 a O N lO1p
N ul r N
m
N O O a N
co o m
ri � ri ri ri
m o` -'o m 11Op 0010
N
O N U1 N h
N T U] U1 N
N �-I 00 m LD
N
0010 111 lop o m
Ln m rn N N
m m m a a
N h m U] a
N
N r m h m U
r rl h n a p1 n c
N U1 00 T 00 ,
W m a h O O
a a m N lO1p N a
rl N N U1 N �
h O m Om Ul U] r
N O N Ln N a c
a rrUr1 N lop N C
rl N N U1 N �
a N o 1p n a m
1p o rn rn m n
-I N T V1 O T U
rl N N U1 N
v
Y E
p O O
d �
� v �
- L
� � C
0 E
O -O
a O
N � CY1
a
N � v
i
C O
N N
N > O a
O N N O
ON
L C v j
Y E E i E
N
t K Q > >O
Q
w O v L
O
'c a 2 N C E C
NO N
w O k w X
N Q
L
J
� -0 C
O C
O 00 > .? O O > O
a
O O V O �O
fl. u
O Q N
a O a N a O
o Eat! m
O U p
>
o N
a D n
0 0 0 0 0
rn ti n rn
N U1 O U] U]
� N m
ti
W O m N m
N T m m
0o m ti o rn
I a o o I
O p o
m m ti m
o rlc o a
a0 a0 C r r
N N O N r
1p o � ti a
to ri a
N O m r 00
O00 h h T
C ll cl N
to ri a
m 1p 1p m a
0 r ti ti cl
N m U] T U]
O N W
cl a
2 2
tp
O
O
p' O O
H
'c
E
O v v
N O O
N
N C C
O
WW
O Op
O
cH
G Z
W
U
OF
Z
O
O
N
O L O O
N
O
a
O
o~c<
a ti a ti
z
W Z
foo
OU OU
OC �
Q<
0 0
n ti
a oo
a N
ti ff
ti n
1n
`"
0
io
N
lop
m
o
ti
0 0 0
m m o
m
a m a n
ON T lr C
o a r
0o m N
a m 1p `c
`" to u
N N U] N h T
c W c °ti W r
l6 a ao 0 0 a;
lip V�1 m r W
N U] h N
m
C r o000 000 lmp
a O a T h N
00 l6 00 00 ,� a
tO1p ,C a 0`$ o a
N U1 00 00
m
t^p a a Ont rn m
l6 l6 a �i l6 ri
U] 00 a O N lO1p
N ul r N
m
N O O a N
co o m
ri � ri ri ri
m o` -'o m 11Op 0010
N
O N U1 N h
N T U] U1 N
N �-I 00 m LD
N
0010 111 lop o m
Ln m rn N N
m m m a a
N h m U] a
N
N r m h m U
r rl h n a p1 n c
N U1 00 T 00 ,
W m a h O O
a a m N lO1p N a
rl N N U1 N �
h O m Om Ul U] r
N O N Ln N a c
a rrUr1 N lop N C
rl N N U1 N �
a N o 1p n a m
1p o rn rn m n
-I N T V1 O T U
rl N N U1 N
v
Y E
p O O
d �
� v �
- L
� � C
0 E
O -O
a O
N � CY1
a
N � v
i
C O
N N
N > O a
O N N O
ON
L C v j
Y E E i E
N
t K Q > >O
Q
w O v L
O
'c a 2 N C E C
NO N
w O k w X
N Q
L
J
� -0 C
O C
O 00 > .? O O > O
a
O O V O �O
fl. u
O Q N
a O a N a O
o Eat! m
O U p
>
o N
a D n
0 0 0 0 0
rn ti n rn
N U1 O U] U]
� N m
ti
W O m N m
N T m m
0o m ti o rn
I a o o I
O p o
m m ti m
o rlc o a
a0 a0 C r r
N N O N r
1p o � ti a
to ri a
N O m r 00
O00 h h T
C ll cl N
to ri a
m 1p 1p m a
0 r ti ti cl
N m U] T U]
O N W
cl a
H
Z
07
H
WW
cH
G Z
W
U
OF
Z
W Z
~ O
W
Q
o
O
o~c<
z
W Z
foo
O vi
�� u
OC �
Q<
a
LL O
Q
F^
W
W
F
Q
as F
a F
G z
F
uai
Q Z
w
U
°�
Q w
a
w
W O
Vif
FdWO
W
w
W
OD
OUZ
W
V
Q
F
w
V
Q
Q
U Q
Z
w
O
w
uJ 0 02
LLI O
U Q Z F
OC u
w
U
Z
N O a
w
W
p
d
>
V Q
i w w Z
w
v Q
OAC u W 2 w 0 U
Lu
OC
z a
N W
w z
F
7
O
00
Z
N
� U Z
N> w Z
U
w>
W U
Ln K Z= Z z °C
'�
L,
�p ?
F
O
K J
� Z d
U OC
N
W W 0 7 W W
Q F OU F °
W F --
W
F ~
Q W
g
a
Z
Z
F
Q Z
Vz
w
Q o
d
CL
Q
a
z
a
m
z 2E
JQ
Z 0 J O
0 z z
0 am
J
wW
O
J
F
QQ
0
U
>
LL,G
>O
OOO
U m
U
z
O
i - Q Qz
OOO
Ou
U
o
w
w
FV O
p m a
oo rn a a
m
m
N3
c�
o lti° 000o m
a
EO
a
1p
C a
Q m
N a
o rn r m
m
o
W
a
-
� O
X
v
0
N
O �
v
m
N
N
Lr r co m
0
>
n
•
a cl
NI V1 rl
N
v
�
N
'i
N
m N T 01
M
0 0 0 0 o
N
¢
11Oo rn m vai
V1 N O r`
ti ti �
N
N
M
o��
�
n
N
v �
_ RI
C
RI �y
C �
N O
u
EO
O
V i
N
�
w
a
-
� O
X
v
N
O �
v
O. O
N
�
0
>
O
of
O $
u
O
v �
v
~
W
0 0 0
0 0 0 0 o
e
a to �n
to N r r o
�n
o��
o m ni a o0
0
m o to
�n rn rn m �n
a
opo C a
a T O 111 ti
M
N V1 00
h m m O m
M
l0 N l0
00 N -- m a
N
n o 0
0 to 0 o
m
loo c c
d o ti o
m
N W cc
NI NI O
N
r o O
n ao
cl n io
a
N
V1 N N
M
O
N
N
M
W
Z
n C a
n c N llti
ltc
o m
rn `n° o1Oo °ti' a
m
OC
Q
D
Z
V1 N l0
m N
a0
LL
O
r W
111 c r ON
O
m of
ai r r l6
v
ci Lr Lr
O I mm m
Ol
a N N
ti
a
ti
O
m
o
v o
N
ti
N
I m
w
O
z
~
W
F
Z
OC
Z
W
=
w
W
Z
U
W
OC
Q
D
Z
U
l7 ¢ z
LL
O
Q
w
W
Wa
u 3 F
w
w
>
w
�y
X
W
z 0
Q
Q
Z
U
J
W
LL F Q Vt
m
\
w
w
F
O
Vt N
w m O_ O
> W W
W
W
X
F
W
V1
H
O w
hp
Q
w
W
F
U Qi 0 w
Z
W
>
Z
w
u'i
Oa
K
cW
G
d K
`W^ N
W > Q
a w
W
w
W
w
F
w
Z
O
W c
Z
a
w
u
O
H
OC
X Q
W O
z z LL °�
w O d
d
x
}
>
Q
> w
O Z
7 z
z
z
Z�
O O
j
w
a LL
O >
D
v,
z
7
Q
J °�
z vi Ow Z U w
J
w
a
j Z
o�
F U
OW
K
r z
W
O
17
a Q O w
F
Z
vi
Z
�"
m Z
v
J
Q
Q
Q
W
OaC
W
>, a
a
OaC Q
W K
J
W
K
w
J
K K
Q
w
U v
Q K Z
Wa
W
Z W_
a
F>> w
<
Q
a
0
Z
Z
W
(7 tD O
¢
l7
¢ O¢ w
u u F a w C7
O
F
W Q w
C7 F tD
7
vi
pJ ¢
a
F Z
O
w
a
O Z
u vi
O
vi
N
QJ
W e
N `
i
W d LJ
Z c
LJJ W LJ
W F
Y C7 `L
LL Z e
`
0
} J
H �
U 00 u
J
00
n
ID
N
io
io
M M
io
-A
V
00
O
P%
N
co
(U
O
O
J
01
C
O 00
C
�
W tlA
W
a�
D i
N
U
Z _0
a --I
u
U v
00
0000
Ln
oo
a
N
W
n
n
n O
n
CL
x
G
W
Q
W
U
Q
O;
O;
06 ri
O;
Z
Z
OJ
(U
U
C
O
m
>
(o
G
ri
Of
N
NtlA
z
J_
.O1^
Cf
a)
•�
00
tZ a)
+w
N
O
O z
v
'•
N
N
Ln Ln
O
W
n
n
n Ln
M
U
00 i0
Ln
Z
M
M
-A 00
O
Q
n
n
N Ln
00
a
n ID
Itt
M
M
-A 00
O
W
Lr
Lr
n Lr
M
N
0
(01
(01
M O
lcj
N
D
ri
Ln
00
J
00
n
ID
N
00
n
ID
N
7
O
M
Ln
O
-A
N
N
O
-A
V
00
O
P%
N
co
(U
O
O
v
!n
v
.
7
>
C:
(U
O
O
v
�
�
W tlA
W
a�
D i
to
U
Z _0
Z
u
U v
WW
LL
w CO
a
o
W
WIY
(U
Ln 00 n
m 00 Ln M
00 LrI- c -I
n .-I n n
m 00 m n
n IN
N �100
rlj -A � M
,
n n 00 00
M N Ln
n n n l0
N N
c -I c -I
n Ln ,o
M m l0 m
.-I M C
n Ln 00 O
N -I M
c I -A
.
>
O
O
O
�
�
C
4J
�
a
Z
D
T
N
LL
W
N
(U
>
CL
x
W
Q
W
U
7
Z
Z
(6
(U
U
C
O
m
>
(o
N
Of
m
NtlA
b0
J_
.O1^
Cf
a)
•�
00
tZ a)
+w
N
O
O z
v
to
I=
W W L
Z N
W L
= a �
W f
Y Z L
LL
O LLI LL f
J
O
U ( i
MV m a
Ln CO 00
J
M CO
CO
c -I
01 Q
00 11
CO
m
eI
m O
m
CO
O F
W Ln
M
V
N CJQ
N N
M
V
CO
CO
M
CO
fU
N
M
0
cI N
M
z
y
00
oo
0
m o
m
00
11
M Ln
W
H
s
Ln
O
VCO
c -I l0
Ln
Ln
Ol
00
O
Q
W V
V
c -I
V
LD
b O
Q
N
m
Ln
cl
m n
M
(T
V
m Ln
V
a
i E
Ln c -I
V
r --I
F
O n
M
_
W
LD
O
00
n
N
2 C7
V
O L]
m v
v
N
N N
j
? $
w
O
m
0
Z
Oou
�
LD Ln
N LD
V c -i
cj Ln'
O O
N N
cl
N
M
CO
cl
CO
M
m
m
N
CO
CO
N
M
W
V
00
M
M
V
CO
CO
M
CO
n
N
M
E aJ
M
�
y
00
oo
0
00
t
00
11
�
00r4
H
s
E 2
'
.X 0
r4
Ln
Ol
00
O
00
N U
CL c
(0
c -I
c -I
LD
b O
M V
N
m
Ln
cl
m n
M
(T
V
N
N N
CO
i E
O
W
O OU
[
0
CC >W
Lu aj0-
_
LD LD
LD
O
00
n
N
2 C7
V
H
O H
,I o LD V O
LD M r, r, Ln
N (T N O
CO'
LD LLn n CO V r,
c -I N c -I
>
Z 0
Ln lA
001.0 N
c -I 00 M
OVl �
c -I O) -4
lfl Ln
N N
M ' M
00
lfl lfl
00 00
Ln Ln
Ol Ol
Ln Ln
d
C
N
Q
� x
an
LyC N
C
LL
C f6 r+
N � N
N z
� � L
z V) >
O
v O v N
N v 1IO
M c -I Ln M
V ('n N CO
V N
ry v rn iz
(T N N (T
LD M c V
(J1 V ('n 00
M cl cl M
O —0
c -I c -I
N O M Iln
J V zT m
LD IH LD IH
m M LnN
M N c -I M
O O
o v
Z a U Q
0A x
LL N C V
W S1 -0 N
x 0 0
W N aJ
u
W 0 N
CC aJ
z 0 > V U
a 0
O
F CO v
om
Q a v o
N r_ Z 0A
J C ..
m v
Q Q 6 6 6 O
O Q Q Q u
F
H
L
� U
0 1
O_
> O
aJ
>
i v
S1 0A
C �
(0 �
ate.+ 0A
C
N '>
aJ
— -o
aJ
C bn
O (2
0A
E aJ
a!>
�
y
0N
-0
i
O
> 07
t
aJ '0
i
H
s
E 2
.X 0
uW
0
O 0
d
Z
O
N U
CL c
(0
W
(7
b O
O a
v
°
x
S
o
O
to
U d
L
w
L w
i E
O
O OU
[
0
CC >W
Lu aj0-
_
vii O
_
0 OU
O
0
w
a0
'
2 C7
aj
H
O H
C")U
0
Ol
V
O
j
? $
w
O
>
Z 0
Ln lA
001.0 N
c -I 00 M
OVl �
c -I O) -4
lfl Ln
N N
M ' M
00
lfl lfl
00 00
Ln Ln
Ol Ol
Ln Ln
d
C
N
Q
� x
an
LyC N
C
LL
C f6 r+
N � N
N z
� � L
z V) >
O
v O v N
N v 1IO
M c -I Ln M
V ('n N CO
V N
ry v rn iz
(T N N (T
LD M c V
(J1 V ('n 00
M cl cl M
O —0
c -I c -I
N O M Iln
J V zT m
LD IH LD IH
m M LnN
M N c -I M
O O
o v
Z a U Q
0A x
LL N C V
W S1 -0 N
x 0 0
W N aJ
u
W 0 N
CC aJ
z 0 > V U
a 0
O
F CO v
om
Q a v o
N r_ Z 0A
J C ..
m v
Q Q 6 6 6 O
O Q Q Q u
F
H
L
� U
0 1
O_
> O
aJ
i v
S1 0A
C �
(0 �
ate.+ 0A
C
N '>
— -o
v
C bn
O (2
E aJ
a!>
z
0N
-0
i
O
> 07
t
aJ '0
m 0o
s
E 2
.X 0
O 0
CL c
(0
C
U S
aJ
S1
S
-0
O
0
S
i ai
0 C
i E
O
O OU
[
0
^
_
_
0 OU
o C
0 = C
C7 0
CL CL
aj
0 U i
C")U
0
Ol
V
O v
j
? $
w
O
>
0
Z
Oou
�
�
7
0
LE
0
bn
Or
a0
., ti
v
o
ai v
s�
o
E
o
aC,
U C
0
0A Y
-
G
:3
Z
0A j
O
;
h
IC
3 ;
z
.�°
O
Q
0 aj
U
CL
aJ (0
6
v u
C
W
aJLu
0
> to y
Or
C
Ij
c w c
V
z Jc
� 3
v
Q E
aJC
S7
CIC
Z
i
n x (
-0 LL, H v
Q
aJ
C '
i
>?
0 N M e
W
L_A �
0:
W 0: L
ZaN c
1.1.
LLI L
W f
Y (D L
O Z L
}
v a �
N O
L, Ln
N r,
LD N
m lD
N N
,ct —A
aJ
7
N
C
a)
o Q
O
a)
> o
a) U_
Lu
tl0
O
W i O
> V U
LLI d W
N
N
O
m
Ln
Ln
m
—i Ln
N
N M
Ln
O
m
O
' al
J
L\ lD
Ict
m
�
00 .--I
O
ami
00
O
LL
00
N
00
N N
O
(~j
ri
00
lD
Q
.--I
00
Z vii
aJ
N
O
Cgf
LL aJ
Z
N
*
O
O
c -I
W
,+�+
a
c -I
U
O
Z
Ln
Ln
L11 '
a_
N
' lD
O
�
N
N
rl
a
--
00
N
Ln
C
00
c -I
a-+
0
c -I
N
m Ln
4
-0
-0 -0
Q
O
W
M N
lD
o Q
Q Q
O
N N
Lr
N
n ri
00
N O
L, Ln
N r,
LD N
m lD
N N
,ct —A
aJ
7
N
C
a)
o Q
O
a)
> o
a) U_
Lu
tl0
O
W i O
> V U
LLI d W
N
N
O
m
Ln
Ln
m
—i Ln
N
lD
m
O
m
O
' al
al
—A 00
O
m
�
O
O
m
00
O
LL
00
00 iD
00
Ln
O
.—I lD
I�
00
lD
dl
Ln I Ln I N .--I
7
0 00 00
D1 O lD
r -i Ln m
00 I'D I'D
iD iD N
O 00 00
O lD dl
M O iD
L, Ln m
00 iD iD
00 iD N
M A
C
7
a-+
CL
v u
b.0 O
L a)
H U N
Z} C
c
a v v "
X
W
w
Lr LR
—A a --L
n n
M
O � �
O 01
M M 01
� N �
N N
D1 ' 01
0�1 0�1
O O '
M M
iD iD
N N
N N
C
N
Q
41 X
W
l�
Qaj
•6 3
LUC: N
N L` wN>
L 1.1.
C m 4'
N N
ami Lti Z
cr- cr-
4 Um
Qj
Z Ln >
Q
�
� ' 000 O I On
A I;t M
a
LLn
m
O
' al
al
al
' al
m
00
n
O
m
00
O
LL
00
a
L
aJ
O
Ln
c I
O
0000
Z vii
Q-
N
tlA X
Cgf
LL aJ
,O L
N
aJ
N
c -I
,+�+
a
c -I
LL
O
Ln
M
0^0
L11 '
dl
N
' lD
O
o0
Ln
a)
c a
rl
00
N
00
N
Ln
C
00
c -I
a-+
c -I
a
_0
D
i
_0
�
aJ4
> %`
O
LL
a
O
aJ
Z vii
Q-
a)
tlA X
Cgf
LL aJ
,O L
WQ-
aJ
Z
> v
,+�+
a
O
LL
W aJ
N
a1
J
u
Q
WC
a
U
to a)
O
0
Z
aJ
Z ca >
N
v n
v
a)
c a
0 of
of v
m X
aJ v
C
(6 W
Q b.0aJ
a-+
m W
N
tlb.0 Z
-0
-0 -0
Q
a)
a
N
v
o Q
Q Q
L~iL
>
3 �
1 >
3 0
A u
i O .0
a�
2 aa) -0
a O
T 2 (a
3 a) Q
O b.a
3 U i
b.0 i
7
N aJ
3 O u
J � C
J tl0 —
3 C to
3 a-'
� U
C v
Q _0
J O i
3 -0aJ
3 a) >
U O
7 U
J
_0 O
v _0
O >
a) .a)
j 7 U
-0 a)
a) N
p 3 -0
i O O
J'l
3 � i
3 vii aJ
C �
i v
v
LU N
I N M
Ln
Iv
Q f
U � �
J
0) N r
00
00
r N O
V Ln
(T r
lb
N
0l
V
m
N
m
N
N
lD
N r
N Ln
N
V
'
W 0l
0l
W
Ln
Ln
V
O N
r
J
Q
m r
m v
Ln
oo
O
�o
O
�o
o
LD
o Ln
LD r
Ln
m
lD m
N
jn
J H
N
LD N
N
H
V N
N
A Z
N
N
fJ
c
aJ
Q
x
H
s
o
a,
.Q
O
0
N N
M
�
1!,
Z
O
U
Q
CL Y
o
Z
Qjaj
o
oo
oo
oo
0
r14
M
N N
O
N
r
O
W ti
O
yJ
(T lD
m
l Z
.-I
c -I
Ol
V lD
O
u
V N
N
W
>
Ol
Ol
r
m N
m
Z
N Ln
r
N
N
N
O
N
N
QN
(T
N
1'
N
N
N
W
0l
W
¢
H
U
0A
i N
c
O c -I
0l
o
N
N
LD
0l O
Ln
F
Lr o
a
ti
Ln
Nn
Nn
Doi
oro o
°ti'
W
Ln ,D
0l
m N r
N
N
,D
W O
Ln
C9
oo ti
Ln Ln
LD
O
LD
ti
V
ti
V
LD
c -i
oo oo
N Ol
m
V
Ol V V
r
(p �
m
V N
N
'v aJ
N
N
o
0
O
.O UA
O
N
J
V r
r
Ln
O
r
O
r
Ol
Ol
O W
W m
Ol
c -I
Q
O W
ti
>`
O
O
W
V W
N
N
.L.+ 3
ti LD
v
m
m
Ln
r r
ti
0Y
W V
m
m N Ili W
O O to o0
Ln
Ln
O'
V m
Ln
V
a) V
LP
m
m
LD m'
m'
Ol Ln
Ln
N O
N aJ
O
J
0) N r
00
00
r N O
O
i
a
Ln W LD
'
W
-
1
m
`
J W
m Ln
cn r
m
V
aJZ
O
O_
jn
J H
W
0A
aj
s
bA
A Z
>
K
c
aJ
N
x
H
s
o
W
.Q
O
3
O
U
Q
CL Y
o
Z
Qjaj
o
C O
W
/o
O
d
Q
>
N cl
N
r
7
v)
J
O
W
LnN
aJ
l Z
v o
o
Ln
W
v
W
c
i
Y w
W
>
O
v
aJ N
� o
O
u
�_
N
s
a
aJ vt
N
aJ
O Q
0-
D c
Ln
0 0
1'
V,
� (D
fl- U
s
O
W
¢
H
r N
0) IT
l0 l0
0 0
Ln ci a -I
tD
-i M
00 N p
� � N
10 a -I
rn
M N
N N
Q0 w
M M
r N
L!1 N
ZT Tr
ci N Tr
N r Ol
O l0 l0
l0 Ol Ln
M -i Ln
N I N
N
C
N
O
X
v
N
v 3
C UA i
aJ c N
CL >
W Al
w �
v
CU
7 i N
c o Z
>
w N
U N >
z ,., O
0) N r
00
r N O
O
a
Ln W LD
O
m oo O
m
m Ln
cn r
m
V
O
O_
N
0A
aj
s
bA
K
s
aJ
N
s
O
aJ
O
3
Qjaj
U
>
N cl
r
r
O
i N
a
aJ
v o
o
Ln
v
a t
c
O N
N
>
p
O c -I
N
aJ
O Q
0-
D c
Ln
Ln
V
U
O
fl- U
s
N
N
U
0A
i N
c
> a
oo m LD
m
00
-
U
>
O O m
Ln
u
m N r
N
-,� aJ
O
O O Ln
LD
aJ Q
Ol V V
r
(p �
V
Ln
'v aJ
,n
.O C>
O
.O UA
O
N
O 2
U
O
-
aJ
C O aJ
L-0
>`
W No tD
V
N
.L.+ 3
Y
NO
O
Q
O LD V N
oo
0Y
m N Ili W
O O to o0
Ln
00
C Y
o
U
" O
a
v
m lb m ,b
�'
m
aJ
fl-
N
U
Ol Ln
Ln
N O
N aJ
O
V N
r
-o •O
v
o
3twc
N U
aJ �
O -
�
O Y
O �
O
j
L
t
N
U
f0
bOA N
N
Qj
7
aJ
w O
Iz
L
oA O °°
`°
C N
>
ro
O
O
oA
� �
aJ
10
Y o
0
o
aJ W
O
U
om' romc
� �
YO
Z
f0
O
Y Y
v o
v
v
W
aJZ
L
L O t
(p -aU
>
11 v^Ot
O
O
0A w bA
vt i
aJ
N
W
— aJ m
Q
N
vt .
O
W
aJ aJ Q •Q
Z
y
'O N aJ
3
c
C D
,o
�
a
O
w>
Z
o v a v
a
.1Z
v o v
O
O
O>
D a
x
c
>>
>
0 '�
g
F
m C
a
LLJ
.y
aJ aJ
N N
N O
Q
>
;
m
W
fY
.O
aJ
N
c in O
bA
C
V
Z
N
-Q
Y
aJ
U aJ
= v
J
m
C fY aJ
aJ
w
F
!? aJ O
O z U
O
U
y
O
Z
DD
N
o
Ln
Q
>
*
N N M-tr
LA
W U
h
a,
u
r E
r �
LLI� � u
Z W c
LLI
2 � C
~ H e
O F
U H
W
u
Z
a
a
W
O D
N �
m
a
u
a
L,�o I mo
M O N
00. M Lr
� o
m oo N
M 00 lf1
r - c Lr
Ln M N
N N
O O
O O
00 M
M n
M 00
C- N
V1 M
n n
lf1 00 � M
O
aj
a oA
W
00 1- O O
M
M
01 n � l0
�t
N m c -I �t
00
O
V1 V1
00�t l0 l0
V1
c -I
O O
00 M n 00
00
c -I
c -I c -I
c -I l0
M
m l0
.--I
l0
.--I
c -I
N
N
M
V M
rn
a m m m
l0 l0
n N n M
m
c -I
c -I
N rl00
c -I
73
v
V1
a v
N O
o
Z>
Z
N
N N
m M
m
g
0 0
M N
V1
Z v° a
W
c -I
c -I
Z
o N
N
O O O O
aj
a oA
W
00 1- O O
M
M
01 n � l0
c -I
c -I
01 01 N 00
O
O
� O 00 01
c -I
c -I
N Lr 00
C Ii
c -I
0 00
00
n 00 M M
m l0
.--I
l0
.--I
l0 N N V1
IliIliO Lr
N
rn
rn
a m m m
l0
l0
V1 l0 V1 m
c -I
c -I
N rl00
c -I
N N
M M
� 1p
c -I awl
n
N N
t0
lf1 00 M
c -I Lf1
00 N
0 lf1 Ln
lf1 lf1 i..f
c -I N
<
r-4 lN•f
n
n 00 N
N V1 00
lf1 00 M
o
N N
<0 �
cu
v
C
C
O
x
an .W..
� cA
v c: Iv
wy
7
a a,
CC
> N L
OJ 0 Z
0Jor K
(I, M
Z v) >
O
M N lf1 c
00 M 17 c
rq
c -I n
M n -1 -1
�t N I n
M l0 00 m
n c -I N N
lf1 01 � N
c -I l0 N N
rn rq oo n
c -I c -I M ' Lf1
r -I n oo rq
rq
n n
M V1 N 00
c 00 M N
c -I M N O
ri to lri �
n 00 c -I N
n <o !
aj
a oA
W
u
c
ui
N
tlA
a ,
aJ
N '^
Z
N U
S°
W
W
C Ii
LlJ
O
a)
W
X ar d
N
2!,� Y
bA aJ
aj
a,
o ,
� 1
p Q
z s
73
+p+
° 3 1,3
U
a v
N O
o
Z>
Z
N
f6 N v a
K
W to _
f2
g
K
W
� > aJ w
Z v° a
W
LLI
a
Z
c �°
> v
Q a
O
a-0
c 3
o o
W
LL,n U
Oj
O
X
Q o o H
N N
M M
� 1p
c -I awl
n
N N
t0
lf1 00 M
c -I Lf1
00 N
0 lf1 Ln
lf1 lf1 i..f
c -I N
<
r-4 lN•f
n
n 00 N
N V1 00
lf1 00 M
o
N N
<0 �
cu
v
C
C
O
x
an .W..
� cA
v c: Iv
wy
7
a a,
CC
> N L
OJ 0 Z
0Jor K
(I, M
Z v) >
O
M N lf1 c
00 M 17 c
rq
c -I n
M n -1 -1
�t N I n
M l0 00 m
n c -I N N
lf1 01 � N
c -I l0 N N
rn rq oo n
c -I c -I M ' Lf1
r -I n oo rq
rq
n n
M V1 N 00
c 00 M N
c -I M N O
ri to lri �
n 00 c -I N
n <o !
3 �
_ 0
>
3 OU a
_ 3
' v �
s �
u
5 U
�/1 c
aJ
O Y
5
3
V u i
I u u — C: c >
_ > c
5 VI aJ f6 > f6
a E U
O c u
O 4 0
O n > n
> 6 a a
O O aJ a
aj u -0 4 0
A O 6 N Q
u A O E
f2 aJ N
u
Can, p C
Y O -0 v aj
3 i c aJ f6
O a 6 3 E
i o nA p
O
3aJ
n 0 3 v o
O O O u
a' a
Q
0 Y
5 0A � N
o Q 0u
D
A NN c 0 >
c a, Y O
m u O
3 Y c > o
� f6 aJ >
5 0 N a, 3•� a
s O u 73
O
^ E c O
A 0
'� N 3 u
a 0 3
a, a, t v
s Q > v
a, v a v �
tlA
f6 a' f6 v
a,
V) o vm) V) V) s
oA
I N M V M l0 s
N
a ,
a �
� 3
N 1
a ;
o ,
� 1
v
�
Z
ar Q v
>r
LL
c L
W
a — r6
Z
i
Q a
O
a
v
W
Oj
W
7, >
Z
V
fat
0
c
a
z
c vu
>
a,
y0
p
aj v
c
XW
>`
v
e
a
AAv��
N
cZ c
oA
z
.E
a
Q v
o
fat
a
O Q Q
u
?
N
3 �
_ 0
>
3 OU a
_ 3
' v �
s �
u
5 U
�/1 c
aJ
O Y
5
3
V u i
I u u — C: c >
_ > c
5 VI aJ f6 > f6
a E U
O c u
O 4 0
O n > n
> 6 a a
O O aJ a
aj u -0 4 0
A O 6 N Q
u A O E
f2 aJ N
u
Can, p C
Y O -0 v aj
3 i c aJ f6
O a 6 3 E
i o nA p
O
3aJ
n 0 3 v o
O O O u
a' a
Q
0 Y
5 0A � N
o Q 0u
D
A NN c 0 >
c a, Y O
m u O
3 Y c > o
� f6 aJ >
5 0 N a, 3•� a
s O u 73
O
^ E c O
A 0
'� N 3 u
a 0 3
a, a, t v
s Q > v
a, v a v �
tlA
f6 a' f6 v
a,
V) o vm) V) V) s
oA
I N M V M l0 s
rl
v
v �
L-
v v
N 3 v
W of
ZE
W i
> o
9= Ln o
-i Ln
Ln
n
Ln
M
o
n
n
N
O
N
N
lD
-A
J
M
-1
4
Ln
LLI
a
o
Lr;
I -z
iD
o
N
O
00 r,
�
00
m
N
.--I M
o
(6
N
Is
a)
7
U
U -
A
U
o
a,°
a a
a
v
v
i
2 X
— W
o
0
a,
v
m
�
v
r
0
3
v
u
z
J
v
m
o
S a
Lu .�
0
Lr1
D1
O
W E
*
"
O
N
n
0
LU
co
Ln
U
Nr,
Z
1D
a_
fY
a
o
�
�
O
Is
Is
LL!
-j
ct
Ln
Q
-A
N
^
O
I-
m
N
N
v �
L-
v v
N 3 v
W of
ZE
W i
> o
9= Ln o
-i Ln
Ln
n
Ln
M
o
n
n
N
O
N
N
lD
-A
LL
M
Q
LLI
E
o
lDD m
0000
n
o
N
O
00 r,
b0
r,
m
W
.--I M
o
(6
N
Is
a)
7
>
U -
A
U
o
N -i Ln O N
lD n m m m
.-I D1 D1 ` N
rA W W Ict N
00 iD N
M
� tD tD O O
o0 iD Ln O O
Ict M n O 00
Ln lD -A N N
N -i Ln Ln lD
N m
cA
01 O 01 O 00
n 01 lD .-I O
D1 lD Lr Lr n
Ln 4 oo Ln Ln
M M O M N
M n Ln ct iD
N M M
cA
,r,
iD
t0
rn �
M oo0 C4
N
c i Ln ri
M 00
M
Ln Ln
N N
0
O O
M �
N o0 M
m Ln
m 00 r -I
Ln
a1
c
aj
Q
X
W
v
aJ
� � 3
v C
Q -0 QJ
QJ
CU a,
v z
fab
Z vI �
0
iD iD iD �
M iD o0
O ri Ln
M m - Ln
N Ict v N
N Ln 00 I Ln
A N Ln m
M D1 N 't
O -A N
tD O
N .-I m M
N n N I -A
-A M -A lD
M .-I M n
�
- 00
N Ln n
CL
o
t
z
v
0
LL
Q
LLI
E
o
Z
>
v
U
N
O
9=
b0
U
-0
W
C:
o
(6
C
W
a)
7
>
U -
Z
U
o
a,°
a a
O
v
v
i
2 X
— W
o
0
v
m
�
v
m
3
v
u
o
J
v
m
o
S a
Lu .�
Ln
3
N
O
W E
o
"
a
C
a _0o
0
m
co
Wa'nLc��
,r,
iD
t0
rn �
M oo0 C4
N
c i Ln ri
M 00
M
Ln Ln
N N
0
O O
M �
N o0 M
m Ln
m 00 r -I
Ln
a1
c
aj
Q
X
W
v
aJ
� � 3
v C
Q -0 QJ
QJ
CU a,
v z
fab
Z vI �
0
iD iD iD �
M iD o0
O ri Ln
M m - Ln
N Ict v N
N Ln 00 I Ln
A N Ln m
M D1 N 't
O -A N
tD O
N .-I m M
N n N I -A
-A M -A lD
M .-I M n
�
- 00
N Ln n
v
o
�
z
v
a,
LL
Q
LLI
CL
v
Z
>
a)
O
9=
x
W
v
a
W
7
>
Z
a
Z
U
>
rr
+�
a a
O
Z
v
i
2 X
— W
CU LLIZ
N
C
'_
Z
tlA
J
S a
Q
-8
-8
O
Nm
o
a
a
u
00
cii
v
V)
N
r` to
Ln m
lD N
Ln Ln
Ln N
a r`
r`Ln
N O C
N M
to Ln m
Ln co N
m � n
m
co m a
m a
o N a0 Zt
co N Ln
Ln a oq, �
N N N
N N r`
m m u�
O
00 im Lr)
W W
ti a M
r 111 o
co m O
O
Ln
N
O
O
N
M
It
O
OW
o
Ln
r,
ooo
o�o
to
ti
Ln
Ln
O O
m
O
r, co
co
N N
l7
O
co
.-y
r,
n
co r�
O
ID
co m
a
Ln Ln
m
l
N
Ln
of
N to
Ln
N 7
W
N N
zt
co
O
to
c
a m
V1 m
O
N
jJ
.� m
r` O
r`
lD
.� .�
lD lD
moo
N
ace
lD
-Zt
It
co Ln
m
o r;
m
aJ
m
lD
of
r;
a
Ln
Ln
m .ti
N
.�-�
J
o
O
U
N
r` to
Ln m
lD N
Ln Ln
Ln N
a r`
r`Ln
N O C
N M
to Ln m
Ln co N
m � n
m
co m a
m a
o N a0 Zt
co N Ln
Ln a oq, �
N N N
N N r`
m m u�
O
00 im Lr)
W W
ti a M
r 111 o
co m O
O
Ln
N
O
O
N
M
It
O
OW
o
m O
m
r� O
to
r� r�
to
m
N
M
M
N
l7
m
Ln
O O
O
Ln Ln
n
co
r,
mLn
Ln
Ln
N
m �n
r`
co
r`
� �
N
m
to
t0
jJ
W' �
O
U
O r`
m'.m-i
O
aJ
m
7
.�-�
J
o
O
U
aJ
to
o
a0 m
Ln
co co
N
m
7
Ln N
M
v
O m
N N
m
Ln
txot
m N
N
m m
r`
7
o
a
lD m
lD
v1
7 Ln
m
CO CO
O
V
m1
17
Mrn Ln
I,
Nm
Q
a
co
m N
to
O O
(p Y
to
m
N
rn O
N'
O
N
F
m kD
m Ln
N
a
i aJ
co m
.� Ln
Ln
kD
N N
kD�
co
.�
m
co
m
m
co
a
m tir1l
a m o;
0
ti r`
m
m Ln a
r` lD c -I
ti
ff
ti
—
O � O
( M
7
Q
C O
N � T
cy
ri
J cu
O p
OJ
vi c N
Ln
i M
cij O
O m
to
a O O
o n m
no
cij c 'U o
OJ NQ
Ln m
m
Y T
`n v
a
Q
C
v v
v
I 0
lj
O U
U U
O O c (a
) cu
N
N O O N
C c
I O N
b
OJ
�
-6 6 OJ
J
a
oo
m
N F'
c
i
C3
T O
w
t t
O
E
a
v
w
i
M E
ou
O
W
J >
L L O
}
a
v v
z
v v
E v
e
v v
} n
7
O n n >
3
c aj a
> U
W
OJZ
O
N N w
C v v
�
N
W
aJ +0+
Q
J O Y
z
D
v
w
U w U u
i
a
T m m
Z
ZO
v
a
X
a
O
—
a
v
='O w
> O O
=
uj
.0+ 'O
Q Q aj
X
O N
N
V
Gl
+'
:3c
.c
cc v v .E
cu
-tpj
E
N v ar
t
p `
J t 7
Z
bA
O
3
(7 O O n
N
m
N
U
C tlD
Y
O
C
—
Y
Oaj
v
C N
P
U
O p
Q d
E
Q
v
z"
3 I
v
w c>
v
W
E
°
c
v y z
J aJ O
a
O
'J
6aJ
v
Y
Cy d
O
O
aJ
O
aJ Z
aj
J aJ V
Y
o
N
v-
OvX-
w
N
ai
C sYO
JW
X- N o
omKv W O
W
W
O N
ai y0
`�
I ° 3
oto
0
o
z
ozv,O
m Ln m �
o
r, r, 7 m
Lr Lr' r co
O
O
.ti coto
O
7
a a N r`
m
Ln n
n
7 N N
Ln
O
U
O
aJ
7
o
O
U
aJ
m
v
O m
txot
m m
N N
m
m
-o
is
o
a
U
N
i N
(p Y
cij
t aJ O_
i aJ
m
O Ln
O 7 V1
N t
O otxo
a m o;
0
3 3 c
m Ln a
r` lD c -I
m
N
—
O � O
Ln v
7
C O
N � T
O C
O p
OJ
vi c N
Ln
cij O
O m
to
a O O
o n m
no
cij c 'U o
OJ NQ
Ln m
m
Y T
`n v
a
Q
o .�
N N E
v v
lj
O U
U U
O O c (a
N O O N
7
-O OJ aJ C
h
b
OJ
�
-6 6 OJ
a
oo
m
>
E
i
C3
T O
w
t t
E
a
v
w
i
o >
t t
O
W
L L O
}
a
v v
z
v v
e
v v
} n
7
O n n >
c aj a
> U
W
OJZ
O
N N w
�
N
W
aJ +0+
Q
OJ i x -6
z
D
U w U u
T m m
Z
ZO
v v c
mm�> o a
a
X
a
O
v on on :9
p] C N (D
CC
W
> O O
uj
Q Q aj
N
N in O bA
V
Gl
:3c
.c
cc v v .E
Z
Q
-tpj
E
N v ar
t
o o
(7 O O n
N
O Z U U
Z
00
cii
v
V)
� M
i v
M
E
C V
I N
O
) cu
v
C c
I O v
J N
N F'
C
J c O
M E
J >
N
E 3
v Y
C GJ GJ
J O as+
cu
N
J C n
� v
J t a
ba
£ i
i
J GJ CL
a7
E
i y3
Y i
i ° 3
GJ
Ln oo
r,
O
N O
z
a
a o
m
Lnm
m co
ol
N
W
m D
i
.Q
z
0q
Ln
C
rl
7
L
U
'nco00
7
o
M
LnM
to CO
�
N
H
W
T
O
Q
�o O
00
N
m W
06
io
O
N
.en
N Ln
� o
Ln o
Ln m
G)
n n
N N
V)
z
O
Q
C'
W
CL >. v
O a D
JCL c c
7 > N
a u v x
d �n cc w
vii l7
Ln n n co 0
Ln o tm O
� m m
m Ln Ln m
N N N N
CO V1 N 7
a c m
Ln oo
r,
co m
a
N m
m
Ln m
a
N
N
i
.Q
aJ
L
U
7
o
O L/1 ,
0
N
T
m N N
�
m W
O
io
O
N CO CO
N
(Yj v
M
o
U
N
o
0
o
m
0 0 lD
o o m
N
o
�
m r co
m
v
m m a
m
ma 0
�o Ln
m
o N
7
N
aJ
� a,
o
c
0
3
o N
o 3
o
a' o
� � v
T
v o
C
G bA
T O
O v
_ 6
c
bA
o
O w
-o
O
z
w N
>
a n
v S
W
p
W
} N
aJ N
co
W
N ar
fl-
:3 N
W
C y
W D N
v z
X- a
O
L C a
a w
txo
O
w
a
v
c
v Q
u>
z
u aoi Q
NN
° °
4
a
J
m aJ
> N a
a
vii aJ
T T
cL
r.+ Qm=
fa
WQ
Q
•i
H
b.0 N m
W
�- �-
OH
C OJ bA
'c
U
W 7 7
a >
z - C
z
o j
O
(7 of
7
* Ln
N
O
N
COD
O
im
O
O
O
COD
CC
i
a�
o�
O
COD
O O O O O O O O O O O O O O O
O O O O O O O O O O O O O O
O O O O O O O O O O O O O O
O O O O O O O O O O O O O O
O O O O O O O O O O O O O O
O O O O O O O O O O O O O O
O Ul O Ul O Ul O Ul O Ul O Ul O Ln
Ln N O n Ln N O n Ln N O n Ln N
M M M N N N N rl r -I r -I r -I
m O
c N
O O
C'4 rq
J�
o
y
I
-70
GD
N
�J°
I
T
i
i
Go
I
T
V
l
am
CD
co
i
I
ca
l
I
O
u
C'jUS.
U
y
CQ
bbGG
U
� 3-i
U
i
Ci
=
�Oy
^^
�
2b�
O
ca
0 0 0 0 0 0 0 0 0
0 0 0
Ul O Un O Un O Un O Un
r� U� N O n U� N O n
O Un O
U� N O
N N N N -i ii -1 0
0 0 0
I
I
T
I
T
i
I
l
I
m
N
bA
ct
rd
U
N
O
N
coa
O
COD
CQ
i
O
COD
•�
r
i
W
o
J
0
o
o
o
o
(�
0
o
702 a
0
0
0
o
0
o
0
C
0
o
Q
W
O
O
O
O
0
�JO o 0 0
H
0n
00
61
m
m
M
GD
00
I -(D
co
yds
GD
Lo
CO
,� ri
u u
v N N
ME
5z
O
tin
co
N
N
N
N
2 ca
0 C+C CSC
GD
W
�
x x
Cc
a
CcGD
b
a
db�2
aCD
0)
0
26� oN
Q
0
w
0
o
0
C
0
C
0
0
0
o
0
o
0C
j
C C C
C
C
0
0
o
0
0
0 0 0
C C
0
C
0
C
C
0
C
�
l0 U-)
O
O
O
O
M
N r
-I
•�
r
i
W
o
0
0
o
o
o
o
(�
0
o
0
C
0
0
0
o
0
o
0
C
0
o
Q
W
O
O
O
O
O
O
m
('7
0n
00
W
o
0
0
o
o
o
o
(�
0
o
0
C
0
0
0
o
0
o
0
C
0
o
Q
W
O
O
O
O
O
O
m
('7
0n
00
61
m
m
M
LLJ
00
I -(D
co
CO
00
Lo
CO
5z
O
N
co
N
N
N
N
W
�
a
a
0
w
0
o
0
C
0
C
0
0
0
o
0
o
0C
0
0
0
0
0
0
0
0
0
0
0
0
o
0
0
H
H
J
�
O
O
O
O
O
O
67
Lo
N
Lo
N
CD
O
JO
g
O
O
LO
O
LO
O
r--
-
-
co
O
O
O
o
=
0
O
co
a
=
cc
CO2
IL
=
Z
o
0
o
m
o
o
m
w
o
O
m
W
U
Z
cc
O
o
O
o
a0
�+
y
z
W
U
Z
LO
o0
Cl)
0
o
0
0
0
0,
00
J
m
00
O
O
rS
�
J
M
O
O
Cl)
yr
W
a
�
_
�m
OOO
>
m
(D
00
LO
LO
61
>
O
N
N
GD
Z
Z
dml
H
co
CA
a_
GD
N
CD
0
0
40
N
p
�
ii:
N
(0U)
_0cc
U
N
m
U
CD
—r
M
cuY
9
c
to
-
M
0Y
c
c
fn
cu
06Y06
L
m
H
E
(D
-F�
m
co
0
O
—
—
o
CO
=
E
E
ami
U
a�
a�
.E
D
cu
W
a
N
>
'—
L
.E
ca
W
a
i
t
>
.
o
U
'c
U)
c0
CO
CO
0
a�
c�
��Co/)
Co/)
C)