09-Deliberate on September monthly financial reportCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
10/14/2009
Council Date:
Finance
Gene Anderson
9.
10/26/2009
RECOMMENDED MOTION:
Motion to approve the September 2009 Financial Report as presented.
PoLicY IssuE(s):
Monitoring actual municipal revenues and expenditures verses the Council adopted budget.
BACKGROUND:
The Paris city charter Section 69 (3) requires the Finance Director to submit to the Council through the
City Manager a monthly statement of all receipts and disbursements. The attached report meets that
requirement.
You will notice that there are two departmental expenditure reports. The first report reflects the
amended budget & the second report shows the original budget.
BOARD/COMMISSION RECOMMENDATION:
EXHIBITS:
September 2009 Financial Report
ACTION:
BUDGET INFO:
0 Financial Report ~ Minute Order
Expense
$N/A
❑ Department Report ❑ Resolution
Budgeted Amt.
$N/A
❑ Presentation ❑ Ordinance
yTD Actual
$N/A
❑ Public Hearing ❑ Other
Acct. Name
N/A
Acct. Number
N/A
FISCAL NOTES:
REVIEWED AND APPROVED BY:
N Administration N Ciry Clerk ❑ Communiry Development ❑ EMS/IT N Finance ❑ Fire
❑ Municipal Court N Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris
Revised 2/04/08
.,,P. - 11 19
City of Paris
September 2009 Financial Report Comments
Net to Date Comparison of Revenues:
1. Property tax collections ended the year slightly lower than the previous year. The collection
percentage for the current year tax levy was 98.08% versus the 98.20% collection rate of last
year's levy.
2. Sales tax collections for the year are 10.80% above last year's collections. It should be noted
that sales tax collections for July, August, and September 2009 were below those same months
in 2008 by 6.2% or $76,702 in total. This is a trend that will be monitored in the new budget
year.
3. Hotel occupancy taxes stand 24.93% over last year. All hotel taxes were current as of
September 30`h except for La Quinta which was delinquent for the second quarter of 2009. I am
happy to report that this hotel sold at the end of September and as part of the closing costs the
City received tax payments for the second and third quarters of 2009 (including penalties and
interest due) in early October.
4. Franchise taxes were .319'0 lower than last year which is an insignificant amount.
5. Permit fees were up 68.9% due to Paris High School's building permit fee of nearly $90,000.
6. Municipal Court fines were down 15.33% for the year.
7. Hanger lease payments and interest earnings are down compared to last year but this is due to
the somewhat irregular timing of such payments. At times renters will get behind a month or
two then catch up and sometimes they pay in advance knowing that they are going to be away
for a while. Over the course of the year this works itself out but it can at give a distorted view
of collections during the year. Likewise, interest revenue does not take place evenly throughout
the year.
8. Sanitation fees were 1.08% below last year. This is not a significant amount.
9. EMS fees ended .69% ahead of last year. This was a minor amount.
10. Miscellaneous collections are down because last year's collections included revenue collected
from the sale of the abandoned Southern Disposal dumpsters.
11. Total General Fund revenues ended at 1.33% above last year's receipts. General Fund revenues
for the year equaled 103.639'0 of budget.
12. Total General Fund expenditures ended at 3.20% more than last year. General Fund
expenditures for the year were 94.68% of the amended budget and 96.199'0 of the original
budget.
13. Water revenue is up 2.089'o while sewer revenue is up 9.89%.
14. In the Water & Sewer Fund, the receipts from the City of Irving represent reimbursements
under the MOU agreement. To date $146,674.06 has been billed to Irving and $146,674.06 has
been collected.
15. Water & Sewer interest revenue is down due to changing investment maturity dates which
affect the cash flow of interest payments plus lower interest rates have impact on this line
item.
16. The Water & Sewer Miscellaneous line item is down because charge offs from the previous
year were not made in a timely manner thus skewing the current year amount. Charge offs are
now being made in a timely fashion. There does appear to be some increase in delinquencies.
17. Total Water & Sewer Water revenue is up 3.419'0 over last year. Water & Sewer revenues for
the year equal 100.279'0 of that budget.
2 0
18. Total Water & Sewer expenses are 4.36`Yo higher than last year and amount to 99.21% of the
amended budget when debt payments are included and 99.21% of the original budget also.
Departmental Expenditure Summary:
September represents the end of the fiscal year. Within the General and Water & Sewer Funds there
were 3 departments whose expenditures exceeded the amended budget.
1. Traffic & Public Lighting-100.68%. This overage amounts to $3,460.77 and was due to the
payment of 2 monthly electric bills in September (13 electric bills for the year).
2. Cox Field-103.52%. This overage amounts to $6,190.20 and was caused by some last minute
maintenance expenditures made to take advantage of the 509'o reimbursement of routine
maintenance expenses by the State. The reimbursement by the State will be after the close
of the fiscal year and is not reflected on this report.
3. Water Production-102.60%. This overage amounts to $75,410.56 as was also due to the
payment of two electric bills in September.
SPECIAL NOTES:
1. In the Capital Projects Fund, the $250,713 Police related expenditures were made in connection
to the CAD-Mobile Data Project. This project was approved several years ago but the approved
funds are not reflected in the current budget.
2. In the Capital Projects Fund, Community Development expenditures for the Casa Bonita project
total $629,396 and $150,093 for One Oak Apartments plus there were $67,796 in other
demolition expenditures.
3. In the Capital Projects Fund, there has been $49,880 spent for street repairs and $14,512 spent
as part of the street sign upgrade.
4. In the Capital Projects Fund, the Water Treatment Plant has spent $35,701 for
instruments/apparatus and $45,058 on their communication system. The Wastewater Plant has
spent $59,708 on hydrants & valves and $109,448 for equipment. The Lift Stations Department
has spent $13,832 on equipment.
5. The Parks Department expenditures in the Grant Fund are for the extension of the original "rails
to trails" trail eastward and the Police Department has expended money in their various grant
projects (Auto Theft, JAG, School Resource Officer, and Felony Crimes).
6. The Municipal Court, Police Department, and EMS Department all made expenditures during the
year out of various special revenue funds which can legally only be spent for approved items or
services.
,V - . _ 2 1
Net to Date Comparison
=2
Description
September
2009
September
2008
September
Net to Date
General Fund
Taxes Collected
6,473,585.47
6,575,419.24
(101,833.77)
Sales Tax
6,371,259.78
5,750,173.54
621,086.24
Hotel-Motel Tax
515,307.74
412,448.41
102,859.33
Franchise Fees
3,237,985.95
3,248,213.57
(10,227.62)
Permits
171,906.31
101,776.20
70,130.11
Court Fines
375,829.53
443,880.67
(68,051.14)
Leases & Grants
297,346.82
502,057.08
(204,710.26)
Fees & Copies
18,815.36
17,929.33
886.03
Lamar County Fire
1,800.00
1,800.00
0.00
Grants & Donations
-
23,058.08
(23,058.08)
Sanitation Fees
1,307,464.11
1,321,811.36
(14,347.25)
EMS Fees
2,420,130.53
2,403,382.43
16,748.10
State Revenue
62,513.47
57,230.46
5,283.01
Miscellaneous Fees
251,017.33
320,493.00
(69,475.67)
Water & Sewer Transfer
750,000.00
750,000.00
0.00
Summer Programs
114,100.37
143,797.11
(29,696.74)
General Fund Total Revenues
22,369,062.77
22,073,470.48
295,592.29
General Fund Total Expenditures
20,693,178.01
20,049,772.05
643,405.96
Net to Date
1,675,884.76
2,023,698.43
(347,813.67)
PEDC Fund
Sales Tax
1,274,251.90
1,150,034.65
124,217.25
Interest Earned
52,737.98
102,072.90
(49,334.92)
Loan Payments
456,000.00
512,150.00
(56,150.00)
PEDC Fund Total Revenues
1,782,989.88
1,764,257.55
18,732.33
PEDC Fund Total Expenditures
1,238,775.65
1,927,476.48
(688,700.83)
Net to Date
544,214.23
(163,218.93)
707,433.16
Water & Sewer Fund
Sewer
5,292,177.17
4,815,738.06
476,439.11
Water
7,889,725.43
7,728,938.87
160,786.56
City of Irving
89,058.26
97,615.80
(8,557.54)
Interest Earned
71,294.04
139,171.00
(67,876.96)
Miscellaneous
337,723.53
446,224.86
(108,501.33)
W&S Fund Total Revenues
13,679,978.43
13,227,688.59
452,289.84
W&S Fund Total Expenditures
9,108,886.09
8,728,075.39
380,810.70
Net to Date
4,571,092.34
4,499,613.20
71,479.14
September Department Expenditure Summary.xls 1 10/9/2009
~ - ~G
Net to Date Comparison
7.
Description
September
2009
September
2008
September
Net to Date
Capital Projects Fund
Interest Earned
11,348.48
17,223.05
(5,874.57)
Auction Proceeds
-
-
0.00
Capital Projects Fund Revenues
11,348.48
17,223.05
(5,874.57)
Capital Projects Fund Expenditures
1,426,141.49
365,017.58
1,061,123.91
Net to Date
(1,414,793.01)
(347,794.53)
(1,066,998.48)
WW&SS Rev Bond 2000 Construction
Interest Earned
19,976.75
83,595.86
103,572.61
WW&SS Rev Bond 2000 Const Revenues
19,976.75
83,595.86
(63,619.11)
WW&SS Rev Bond 2000 Const Fund Expenditures
-
40,788.70
(40,788.70)
Net to Date
19,976.75
42,807.16
(22,830.41)
Equipment Replacement Fund
Interest Earned
(1,893.92)
(1,893.92)
Equipment Replacement Fund Revenues
(1,893.92)
(1,893.92)
Equipment Replacement Fund Expenditures
Net to Date
(1,893.92)
(1,893.92)
Special Funds
Special Funds
65,282.54
66,834.51
(1,551.97)
Interest Earned
435.25
777.14
(341.89)
Special Revenue Funds Revenue
65,717.79
67,611.65
(1,893.86)
Special Revenue Funds Expenditures
64,696.95
62,308.81
2,388.14
Net to Date
1,020.84
5,302.84
(4,282.00)
Child Safety Fund
Interest Earned
174.56
135.04
39.52
Donations
19,406.50
10,360.00
9,046.50
Child Safety Fund Revenues
19,581.06
10,495.04
9,086.02
Child Safety Fund Expenditures
11,345.24
(236.80)
11,582.04
Net to Date
8,235.82
10,731.84
(2,496.02)
Health Department
Interest Earned
210.57
210.57
Fees & Grants
1,026,047.15
812,026.92
214,020.23
Health Department Fund Revenues
1,026,257.72
812,026.92
214,230.80
Health Department Fund Expenditures
902,235.43
923,904.47
(21,669.04)
Net to Date
124,022.29
-111,877.55
235,899.84
September Department Expenditure Summary.xls 2 10/9/2009
- 2 3 .
Net to Date Comparison
l
Description
September
2009
September
2008
September
Net to Date
Grant Fund
Grants
897,206.39
779,045.84
118,160.55
Interest Earned
30.41
128.36
(97.95)
Grant Fund Revenues
897,236.80
779,174.20
118,062.60
Grant Fund Expenditures
822,364.03
752,576.21
69,787.82
Net to Date
74,872.77
26,597.99
48,274.78
Community Development Block Grant
Interest Earned and Fees
4,638.25
2,473.31
2,164.94
Grants
100,000.00
(100,000.00)
Community Dvl Block Grant Fd Revenues
4,638.25
102,473.31
(97,835.06)
Community Dvl Block Grant Fd Expenditures
1,800.00
59,139.00
(57,339.00)
Net to Date
2,838.25
43,334.31
(40,496.06)
Home Buyers Assistance 2009
Grants
10,000.00
-
10,000.00
Home Buyers Assistance 2009 Revenues
10,000.00
-
10,000.00
Home Buyers Assistance 2009 Expenditures
30,850.00
-
30,850.00
Net to Date
(20,850.00)
-
(20,850.00)
Tax & Rev CO 2000 Const Fund
Interest Earned
855.34
2,283.61
(1,428.27)
G ra nts
-
0.00
Tax & Rev CO 2000 Const Fund Revenues
855.34
2,283.61
(1,428.27)
Tax & Rev CO 2000 Const Fund Expenditures
10,971.39
13,970.55
(2,999.16)
Net to Date
(10,116.05)
-11,686.94
1,570.89
CO Series 2002 Construction Fd
Interest Earned
13.84
36.38
(22.54)
CO Series 2002 Construction Fd Revenues
13.84
36.38
(22.54)
CO Series 2002 Construction Fd Expenditures
0.00
Net to Date
13.84
36.38
(22.54)
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003
495,000.00
315,000.00
180,000.00
Interest Earned
71,305.32
89,668.28
(18,362.96)
Revenue Bonds Sinking Funds Revenues
566,305.32
404,668.28
161,637.04
Revenue Bonds Sinking Funds Expenditures
4,303,402.73
3,911,302.29
392,100.44
Net to Date
(3,737,097.41)
(3,506,634.01)
(230,463.40)
September Department Expenditure Summary.xls
10/9/2009
~ ~
Net to Date Comparison
7.
Description
September
2009
September
2008
September
Net to Date
Tax & Rev CO 2000 I&S Fund
Tax & Rev COs 2000 I&S
494,260.03
535,135.26
(40,875.23)
Interest Earned
935.10
1,541.25
(606.15)
Tax & Rev CO 2000 I&5 Fund Revenues
495,195.13
536,676.51
(41,481.38)
Tax & Rev CO 2000 I&S Fund Expenditures
506,392.51
508,773.76
(2,381.25)
Net to Date
(11,197.38)
27,902.75
(39,100.13)
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S
429,973.44
430,978.73
(1,005.29)
Tax & Rev CO 2002 I&S Fund Revenues
429,973.44
430,978.73
(1,005.29)
Tax & Rev CO 2002 I&S Fund Expenditures
440,849.50
439,072.50
1,777.00
Net to Date
(10,876.06)
-8,093.77
(2,782.29)
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S
385,064.52
350,655.77
34,408.75
Interest Earned
2,883.06
6,781.74
(3,898.68)
2003 GO Refunding Bonds Revenues
387,947.58
357,437.51
30,510.07
2003 GO Refunding Bonds Expenditures
46,300.00
436,609.38
(390,309.38)
Net to Date
341,647.58
-79,171.87
420,819.45
Library Memorial Fund
Interest Earned
458.87
1,405.64
(946.77)
Memorial Donations
5,431.25
7,210.75
(1,779.50)
Library Memorial Fund Revenues
5,890.12
8,616.39
(2,726.27)
Library Memorial Fund Expenditures
11,975.40
26,615.63
(14,640.23)
Net to Date
(6,085.28)
-17,999.24
11,913.96
Library Expendable Fund
Interest Earned
1,015.82
4,245.00
(3,229.18)
Donations
5,000.00
Library Expendable Fund Revenues
1,015.82
9,245.00
(8,229.18)
LibraryExpendable Fund Expenditures
-
31,278.50
(31,278.50)
Net to Date
1,015.82
-22,033.50
23,049.32
Library Permanent Fund
Interest Earned
3.19
8.42
(5.23)
Donations
Library Permanent Fund Revenues
3.19
8.42
(5.23)
Library Permanent Fund Expenditures
Net to Date
3.19
8.42
(5.23)
September Department Expenditure Summary.xls 4 10/9/2009
-0 - 25
0
m
a
E
U
i
E
E
N
7
~
C
tl
W
~
N
~
~
a
v
0
(O
I-
OJ
V
W
'
00
LA
d'
N
~A
O7
M
V
V
1!)
N
1-
~
M
tC1
~n
I~
N
~
M
cD
c0
~
I~
LL
)
V
O
V
O
O
~
tt~
~
f~
~
I~
LL'J
O
I~
1~
m
~
tf)
t()
N
N
'
07
N
(D
O
1-
ln
OJ
V
~
m
(O
f~
CO
m
M
N
n
m
oJ
cD
m
M
rn
M
O
I~
N
QJ
N
(O
l
V
f-
N
m
'
(O
O
~
In
f-
I~
~
7
O
V
1-
ln
(D
O
N
O Q) C
n
I~
7
(O
I!
)
0
N
N
Lr
O
a,
tn
lI7
M
N
lf)
N
CD
f~
V
CO
O
Q ~
O
+l~
M
N
(D
ti
W
N
~
V
l(J
O
~
m
X
N
]
t
V
O
N
(rJ
~
M
C m
o:)
LO
~
M
V'
M
N
(O
N
m
N
Ln
(O
00
L,)
N
I-
(O
(D
Ljr)
I-
N
M
m
Lo
M
oo
~
(D
M
M
O
N
'V
u~
m
a0
lr~
W
O,
Ln
V
00
N
V
I~
V
m
N
N
O
O
V
V
jp
~A
N
O
~
i~
I~
Ln
1o
M
m
V
I~
m
m
O
N
o7
OJ
cD
N ~ N
V
I-
M
ln
c0
00
0~
O
f~
N
V
M
f~
(O
OD
M
N
7
N
O
h
7
N
oJ
1~
~
1~
~
I
J
(O
O
~
O
O
I~
~
LQ
7
-
U]
V
m
~
V
C
I-
O
V
7
~ ~
U
M
QJ
N
M
O
N
~
CO
t!')
O
oJ
~
f~
c~7
N
N
7
N
O
m
N
~
f~
N
Q
O
a0
N
C7
~
N
M
I~
(O
1~
N
7
M
m
W
M
c0
07
O~
~(J
N
~
O
~
~
~
M
M
(D
7
O
(D
~
N
N
(D
m
r
~
Q)
t(7
M
N
O
N
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
p
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
u~
tn
c0
M
Ol
fh
c0
O
00
m
N
I-
m
1-
N
~
N
O
N
OJ
N
m
N
(O
l(J
'7
m
uD
a
-
~
l(~
M
m
O)
N
c
0
~
c0
oJ
O
c7
CO
O
O ~ ~
~ Q] io
V
O]
O)
f~
(
M
N
~
(O
N
•
OJ
'
N
lI')
N
(O
M
~
O
tn
7
O
t~
V
~fJ
N
N
(p
(D
M
~
aO
N
LQ
N
Lf
1~
N
O
Lf]
O
V
O
u7
lfJ
CO
N } 7
O
N
t()
M
~
N
M
I~
(~7
lI
)
f~
(p
M
m
O
V'
~
O
N
V
N
M
lf')
N
f~
m
(p
p]
V
u]
~
cD
V
O
N
I~
V
M
ch
~
c0
O
m
c0
I~
7
lfJ
M
N
O
N
N
m
6)
0)
N
m
M
I~
C7
I~
O
~
I-
tn
O
~
O
1-
~
O
O
~
O
~
_
m
O
M
N
.
O
V'
CD
c-
Op
N
M
O
00
N
~
(p
O
O
O
O
O
f~
~
~
47 .
CJ
O
c`'7
m
V
~
M
W
M
V
N
V
M
V
m
N
00
O
O
h
O
V
ln
W
(h
.o ~
N
M
f~
w
m
O)
c0
L
V
O)
m
'
O)
f~
N
m
I~
C7
c0
ln
V
O
I-
M
d'
O
E
Q
d
I~
c0
ln
a
Ln
V
1~
c0
M
~
O
O
N
O)
t-
c0
n
~ ~ U
~
a0
m
oJ
O
V
m
V
N
O
V
V
I~
M
m
N
V
cD
o0
Lo
V
d Q
N
M
C)
M
M
O
O
m
M
c0
N
V
M
~
V
O
~
~
u) U
N
c0
m
ch
~
o
0
0
0
0
0
0-1
8-0
8-1
0
0
0
o
8-0
o
0
o
o
-1
o
o
0
o
0
0
0
O C
r~
(o
co
~n
c~
rn
o
r>
'n
m
~
~n
ao
c~
~
~
8
8
~
1~
(O
~
N
~
(O
f~
N
O
N
V
CD
O
W
m
O)
l()
~
~
M
N
~
~
l l
J
~
m
(O
m
W
oJ
CO
(O
V
M
L1'J
Ih
p~
m
M
M
V
W
~
N
I~
(O
m
~
OJ
I~
OJ
> W
rn
ro
w
rn
rn
rn
rn
rn
rn
rn
rn
rn
rn
rn
rn
rn
rn
°
rn
rn
co
rn
rn
co
rn
r
!
~
~
~
f
~
~
~
~
t
~
i
'
d
•
h ~
r'.
Yy
1~
nw
t{.'.
. ~
~
CO
O
~
O
't
M
~
O
N
N
o)
"t
t~
Lo
Lo
O
m
CO
N
O
I~
Lo
O
Lo
m
(O
W
~
~
N
I*
R
cD
N
cD
~
O
V'
N
c7
N
'o ~
oJ
N
Lf
O
f-~
LfJ
V
'
u~
N
~
V
Lo
O)
l(~
I~
O
C
O
O
m
m
(~'J
O
oJ
c0
m
in
~ C U
V
1
M
~
O)
O
I~
V
(
M
-
~
N
W
I-
O
(D
N
~
~
N
7
~
oJ
M
N
C
V
O
1
:
c
00
O
V
V
1l
M
V
N~
a)
-
M
W
O
l('7
c~
N
N
a ~
~
O7
N
V'
I~
OJ
ln
a0
~
c0
N
(O
'7
M
I~
tn
(O
~
tn
M
f~
c0
~
M
a)
N
N
`
0o
M
c m
co
r
r
Z)
~
Ql
z
Q~
M
W
m
M
N
m
LIJ
l('1
O
M
O
1f)
O
ln
N
CO
W
I
cD
r
cD
N
N
O
ln
(O
N
~
CD
N
oJ
~
O
O
f~
m
c0
id
CO
o6
m
cD
V
N
O
[O
O
1-
M
V'
V
V
u)
O
(D
OJ
O
N
V
O
t()
~
O
CD
f~
CO
tn
M
h
CO
L
O
M
(O
ln
In
h
I~
M
N
f~
tf7
M
(O
N
M
O
N
CO
f~
O O j
c
Q
m
fl
LQ
N
(D
CO
CO
N
N
q:
c0
CJ
N
O
O
V
ul
~
N
O I- U
(D
CO
O
(O
(O
O
tn
(D
m
O
O
OJ
N
(O
C7
(O
lf~
c
~
~J
Q
N
N
~
M
N
N
~
M
V
N
IA
(O
N
N
C
V
N
1~
N
I-
M
c2
N
O
(
O
W
~
M
O
M
~
N
u5
(h
O
M
LL7
N
N
04
(O
N
M
(O
o
(O
Cp
(V
'
~
N
o
rn
LO
rn
rn
rn
v
v
v
rn
~n
rn
m
r-
o
v
o
m
o
co
Ln
o
m
o
0
0
O
CO
M
I-
N
(D
~LJ
~
cp
(h
ui
'I:
M
V
N
N
V
O
V
7
O
V
O
O
O
O
~
M
CO
LO
O
V
N
N
(O
t-
f-
O
M
(3)
ln
lI7
O
(O
N
O
(D
p
O
N
~
ln
V
O
V
O
'V
I-
h
c0
In
Q1
(O
O
O)
I~
I~
N.
U]
c0
O
N
O)
O
O
O
o ~ ~
~
oJ
~
O
I,
N
~
O
v
O
M
N
O
(h
0~
~
~
Cp
~
i(7
p
UJ -O
Lr)
Lo
N
L[!
N
M
N
a0
o)
I~
I~
tn
O
O
V'
CO
N
u)
M
(O
O
(O
7
N
(
)
N
(O
M
C)
N
(O
(D
'[7
~
pp
~
~
O
(O
N
m
V
I~
N
u)
O
Q1
u)
N
O
N
p~
V
N
(D
a0
V
N
LQ
~
N
c7
cD
[7
M
0]
'V
(O
Lf)
M
N
N
M
N
c
r
~
c`7
1-
I-
Lr)
N
N
V
V
m
M
Lf)
0o
(D
M
N
N
N
0)
O
I~
O
f-
I~
L
N
N
.
c0
V
m
h
N
O
f,
M
O
f-
N
o~
O
c0
V
1~
CO.
O
O
V
u)
C~
V
~7
M
1~
CO
O
CO
a0
u7
V
(O
M
00
c`')
V
m
V
V
N
V
m
m
O
tf)
O
d'
~
(0
~
CO
V
N
N
~f]
M
c0
LLi
'
N
V
M
c0
h
O
fD
N
h
V
~
V
N
d'
1~
r
E
~ C ~
N U
~
f~
O
c0
c7
c
7
O
07
I-
-
N
N
tn
W
O
N
M
I-
M
N
N
M
OJ
[O
f-
CO
~
c0
V
N
V
tn
~
V
c0
O
tn
OO
W
m
M
a
Q
N
V
M
M
V
(O
N
N
-t
o)
co
O
Lo
M
N
V
Lo
2
(7
Lr)
~
a)
co
~ U
~
~
m a
8-1
o
8-1
o
0
0
0
0
0
o
8-1
8-1
0
0
~
a
o
~
o
a
a
~
o
o
e
o
m
u'1
O
O
N
I-
M
V
oJ
(1)
V
O
Lo
I~
oo
~
oo
N
N
(O
N
~
c,
0'
M
CO
N
O 0 U7
(O
7
I~
M
N
~
00
l(7
00
ln
(O
In
l(')
~
~
V
~
V
O~
IA
~
(D
cy)
m
N F-- a
N
cD
c0
c0
1-
N
c0
I-
f6
In
M
N
~
M
6
m
o6
N
6
~
V
c0
6
O
} W
O)
Ol
m
O)
m
O)
m
O)
Q~
O)
m
~
W
O)
~
m
~
~
p~
T
O)
~
~
N
~
V
10
~
10
O
a
O
~
~
l
~
U
C
'
E
~
~
E
E
Q
"
O
-6
n
fa
O
-
r
N
N
p,
c
'C
Q
>
O
3
V
o
c
>
p
Z
g
a
a
i
p
~
LL
V
~
a)
U
m
C
X~
U
U
j
G
`
~
Y
C
,C
o
~
o
C
~
a
U
C
W
O
c0
a
d
C
~
0
N
N
~
m
d
U
~
Q
U
U
O
U
E
C
U
y
~„0
~
U
O~
m
~
~
~
C
U
C
~'r
.
~
~
C
U
'
N
E
o)
~
~
C
2
~
~
X
N
~
G
C
~
❑
~
d
CU
.
.
U
U
U
7
~
.
U
U
Q
O
d
O
C
7
(9
c0
2
N
E
O
Ip
~
N
O
V
W
W
N
L~
U
W
d
Q.
(n
(n
H
C7
W
U
d
J
(D
U
d
0
c,
0
0
m
O
ri
n
X
E
a
41
E
E
Q
a
E
~
V)
N
7
~
N
Q
c
~
m
a
~
v
~
E
Q1
Q
N
~
, - - 26
0
~
Q
~
0
U
~
~
E
~
N
7
~
C
N
Q
W
(U
Q1
E
~u
Q
N
~
N
M
~
~
O
O
<f
O
iz
O
a
Lo
O
p
p
O
N
O
O
N
o)
O~
O~
m
M
aD
O>
LQ
O
c0
CO
~
(O
M
O
O
O
O
V
1~
1~
ifJ
(`7
N
~ N
C")
d'
u~
1~
CO
N
V
N
Lo
O
ch
uo
m
m
p)
O
O
O
O
N
N
N
~n
(N
ch
C
d'
I~
N
tn
O~
~
u7
tn
M
CO
1~
N
O
M
(h
c0
N
O)
O1
oo
N
W
u)
N
O
O N
O O_ (O
tD
CO
N
7
tn
u)
~
~
(h
(O
O
N
M
m
m
I-
O
h
O
M
M
N
O
o0
N
N x m
(D
c0
O
~
V
ch
O
~
N
V
V'
(V
U7 m
m
(h
7
W
M
O
O
(O
O
~
N
O
(O
ln
O
O
O
O
N
O
O
m
N
~
O
m
O
(O
N
~
O
M
(O
m
M
(O
O
O
O
O
tI]
~
V
m
O
N
~
7
~
r
2
O
n
O
O
O
O
O
N
oJ
CD
N
O7
M
V
V
tn
~
V'
I~
O
M
~
a0
p
~
~
N
~
~
O O
O
p
O F- U
O
Lo
M
oJ
m
M
N
N
[`~'7
m
Ln
O
O
~
(V
N ~ Q
c0
ch
M
CO
V
I-
O]
M
d'
C
M
M
c0
d
N
N
Oj
}
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
O~
h1
M
~
f~
M
(D
O
OJ
O
O
O
O
O
O
p
p
O
O
O
N
O
N
m ~
m
N
m
M
1~
I-
m
Lo
N
O
O
[O
V
O
O
O
O
O
O
O
~
O
~
o
Q N ~
CD
l(')
ifJ
lCJ
1~
~f7
~
u~
O
O
~
O
~
V
1~
N~ m
~
~
~
~
~
O
N
N
o
N
f~
C
O
V
V'
~
N
M
N
N
(o
ch
m
c0
M
(O
m
N
C
O
O
O
(O
i[7
O
O
O
O
~
M
m
M
(O
O
O
O
O
tD
O
O
O
~
Q
i
a)
N
M
O
tD
lf~
Qj
p
O
C7
O
O
O
O
O
O
O
N
O
O
oJ
O
N
~ ~ j
N
I-
N
~
(D
~
~
OJ
N
O
w
-
lt)
O
'
O
O
(D
t`7
I-
!
m
m
I-
m
V
u
,
O
~
Q
4
)
M
I~
N
O
W
N
N
N
I~
~
~
?
U) U
~
t5 a~
°
a
°
a
a
o
0
0
0
0
0
0
0
0
°
o
rn
~
~
°o
c
r
n
~
c~
-
o
n
n
o
c'
~
o
0
0
0
0
0
0
~
w
ri
°
r,:
?
rn
co
oi
c~i
°
o
°
Ln
o
i
o
0
0
o
o
0
} w
Q]
o
m
oJ
oo
m
p)
o
c
(p
~
c
o
r
v
~
O
O
O
O
N
0
0
~
4
,
.
~
O
o~
m
~
~
O
(O
O
O
o
~
'O
O
~
~
~
O
~
O
~
~
lD
c0
N
N
f~
M
O
~A
O
O
m
W
O
N
~ N
N
N
O
N
M
N
ln
N
N
M
m
O)
N
O
O
O
I~
(h
QJ C
N
('7
W
N
V
W
h
I~
f-
I
N
N
I~
M
O
c0
1~
oJ
N
~
~
~
O
~
~
O
c
o
O
N
W
~
O
f-
N
O
p. (D
CO
m
N
Lo
I~
N
Lo
(D
O
V
W
O
m
N
O
O
O
V
N
N x ~
N
7
O
N
(h
tn
O
M
a0
(O
N
oJ
(O
O
W
~ m
D
c7
M
7
N
ry
co
2
~
O
t0
~
O
m
~
~
~
O
~
O
O
O
~
O
O
(O
~
t(]
m
O
N
m
O
O
uq
fp
c
7
pp
r
M
O
O
O
07
Ol
~p
N
u7
h
O
O
n
OJ
O
(D
(h
u'j
O
N
Ci
I-
N
O
O
O
~ [0
co
~
~
O)
rn
(O
oo
co
M
Ln
oo
m
oo
-
Ln
In
m
~
~
~
~
O O ~
V
M
O
o0
I~
N
a0
~
N
c0
M
cD
N ~ U
O
N
(D
I~
N
f-
V
~
O
O
00
O
1-
m
i
O
m
(p
pj
L()
t{
~ Q
h
17
M
(O
6)
N
(O
M
O
Ln
(V
V
po
V
'
N
(O
N
N
ch
(O
~
N
p)
~
}
Lo
O
h
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O)
N
(D
M
(O
Ln
M
O
CD
O
O
O
O
O
O
O
O
O
O
O
O
O
O
d'
c
t~
fD
M
O
V
~7
W
O
cD
O
O
O
O
O
O
(O
O
O
O
O
O
o
N
Lo
N
oo
N
(.o
N
M
-
n
n
OD
O
O)
O
O
O
O
O
O
m
o
.
c0
N
M
~
O
c-
O
I-
O
O
O
O
a0
p
~
~
N
N
~
O
(O
O
V
07
O
N
O
c0
O
~
O
O
c0
O
CO
o } m
~
n
m
~
~
N
~
N
N
N
~
N
~
M
N
~
N
O
N
M
a
M
ln
M
N
O)
c0
m
M
~
N
O
O
~
O
m
O
O
O
O
O
O
m
O
O
OJ
O
N
~
~
T'
~
~
N
(O
~
O
1l
Op
l(7
O
O
M
~
O
O
Il
O
O
N
O
N
N
o
m
W
V
M
O
M
O
N
N
O
O
M
m
O
O
N
O
O
~
O
~
~ ~ (0
M
V
~
N
O
0m0
0~
N
~
oo
f-
(h
C
~ 47 U
~
c~D
~
CoO
N
m
V
N
'
CO
N
~
~
~
W
~
cL Q
M
N
O
N
~ U
a
d -o
o
0
0
0
o
a
a
o
o
~
°
o
0
o
a
o
0
0
~
a
o
cD
N
~
00
N
(O
c0
a0
~
~
c0
CO
M
M
0
cD
0
0
O
~
m
O 0 ~
r"
M
n
N
-
N
0
M
cvj
r
I~
M
1(7
O
CJ
Q
(O
~
Q
~
Q?
N
N F C-
V
OJ
N
6
(h
O
N
~
f~
~
~
M
O~
uo
u)
I
m
} w
~
m
~
c0
m
m
~
t0
N
N
~
~
M
CO
Lo
c)
j
O
O
N
1~
7
LL
~
f0
~
10
~0
~
F0-
0
H
H
c
p
N
C
~
N
O~
C
T
0
N
C
d
o
LL
E
U
N
f
ly
m
L
E
C
~
N
~o
C
c
O
C
~
a+
N
(0
~
C
m
C
7
C
3
~6
O
i
.
>
(0
c
H
a~i
a>i
r
~
°
>
c
aLi
~
E
a
i
p
y
o>
>
>
a
~
~
o~
~
~
7
N
F.
m
au
>
o
~
N
~
C
-
~
C
'
~
N
C
O
~
C
C
~
C
Q
'
U
a
m
o
p
i
c0
~
p
(p
3
°
°
N
.
-
r
o
m
~
«f
a
-
m
2
•
o-
❑
~
„
a
Y
E
'
3
~
°ts
~
~
~
~
~
~
o
o
)
m
m
m
~
o
a
~
3:
(n
3:
-j
o
0
0
U
in
S
E
<n
N
~
°
-
a
0
0
N
O
N
N
X
~
-o
41
E
E
Q
>
E
E
N
LI
7
a
a
X
W
N
~
~
~
v
~
E
au
n.
v
Ln
• ~ ~ ~ ~
C
O
~
~
O
U
~
~
~n
N
7
~
~
v
d
W
C
E
~
Q
Q1
O
-
~
-
-
-
-
-
.0
-
v
m
-
-
o
O
-
0
O
-
0
O
-
°o
O
-
0
O
-
0
-
-
0
-
0
-
-
0
-
~
-
-
~
-
~
-
-
^
-
~
~
-
-
v
N
v
N
oJ C U
N
N
~ j
~ j
O
~.~j
M
~
O
O
O
I~
1~
O d C cD
c0
(D
~
~
~
O~
O)
N ~
N
N
~
~
~
~
~
m
C
V
V
~
O
O
N
co
00
~
V
r
V
N
O
O
~
0
0
O
O
~
V)
(0
O
CO
CO
V
O
V'
(O
O
O
O
O
CO
~
O)
O
Q1
O
O
ifJ
tfJ
IN
cl~
CO
(D
cJ
(6
N
N
~
O
~
^
N
m
~
O
O
6
6
O
M
(h
O O .
C)
U
M
m
N
LC)
r
m
r
Q)
O
M
I-
t~
`
N m Q
m
6~i
r
N
~
m
u~
m
~
M
~
N
oJ
~
r
M
~
O
o
~
M
°
°
~
o
0
o
o
O
O
N
O
O
0
O
0
O
N
O
CD
0
O
O
O
CO
(D
(D
O
O
O
O
tD
'
O
O
O
p
O
O
O
O
O
GO Q)
N
M
N
m
L()
~
O
O
O
O
O
O
~
N } ~
~
N
l(J
N
O
c")
O
t•'
I~
t~
m
OJ
G)
N
W
OJ
LC)
0)
In
m
O
l[7
O
lr.
M
(h
O
N
L
O
~
M
~IJ
O
O
O
O
O
O
O
O
l
~
O
O
0
O
O
O
O
p
~
0
~
~
~
O
O
O
O
t
p
p
0
~
O
O
O
O
~
~
~
N
O
O
p
p
~
Q
0
CD
O
O
0)
O)
O
O
O
O
~
Q
~
~
M
CJ
O
O
O
O
?
U
N
N
~
.0 U N
~ 'o
0
o
D
co
~
o
o
°
O ~ ~
p
p
0~
0~
O
O
O
O
O
O
O
O
O
O
N
~ ¢
O
O
O
6
O
O
O
O
O
O
O
m
oJ
c~.
N
O
O
W
O
O
O
O
O
O
O
O
O
O
O
O
O
O
N
N
O
O
-
-
-
-
-
-
-
-
-
-
-
-
-
-
~
~
O
O
~
-
-
N
-
N
-
-
O
V
-
O
V
-
-
f~
N
-
O
O
-
O
I~
-
N
t!)
-
p
O
-
~
~
-
-
p
-
.
-
~
.
-
~
-
m
m
-
-
M
-
-
.
-
-
-O N
~
~
~
M
t1")
h
t()
O
O
M
f~
M
f~
0)
V
m
V
C
"T
ch
M
(O
c0
Ln
~
O
O
O
O
6 LO
~
~
O
O
O N
o a m
ri
m
N
i
O
N
N
°c~
k
if7
00
f~
f~
°
o
N ~ td
CO
CO
a
V
V
M
N
I~
O
O
O
?
O
m
0
O]
C p]
•7
V.
M
M
V
V
~
'IT
M
N
N
N
V
V
~
O
~
~
p
O
~
0
~
m
c`-
"
~
V
~
V
l(~
~
O
O
I~
Ln
O
V
~
O
cz)
M
t`')
I~
t
)
t~
ifJ
ln
O
10
M
c
7
N
fh
N
ln
Q)
p
N
(D
M
O
0
O
~
O
~
m
m
O n
O F-- ~
N
N
M
~
N
N
°J
~
~
V
M
`
N t~ Q
~
~
CD
~
N
~
.
~
0
~
(D
c
~
c0
~
~
m
O
Ln
O
~
}
V
V
O
O
M
m
0
0
00
ro
o
0
0
0
0
0
0
0
C
°
°
°
~
o
0
o
ch
ri
v
ui
o
0
0
.
o
0
0
0
0
0
0
0
0
0
~
W
N
f~
~
M
O
O
O
O
O
O
N
N
t")
c`')
M a)
N
p -O
ln
u)
O
"
0
1
~
`'J
`7
m
c`~
N ~
0c
Q]
~
N ~
V
Ol
V
t
~
c0
cD
N
N
c7
~
C7
O
LO
O
~
~
M
1CJ
N
M
M
m
N
O
O
O
I-
O
O
O
O
M
O)
O
O
O
~
0
O
O
~
~
~
N
O
I-
O
O
p
p
~
~
~
O
O
~
~
E
~
O
O
N
(
O
O
N
O
O
O
O
O
O
p
~
N U
O
O
O
V
N
f~
t`7
~
O
O
~T
M
co
N
N
U) U
~
V N
m a ~
°
O ~ N
0
~
V
V
N
~
O
O
N
O
~
p
°
°
o
0
0
~
n
a
o
N ~ Q
c,.~
~
O
O
~
p
~
O
O
c
O
c
O
O
N
N
O
O
X
W
O
O
O)
Q)
M
~
O
O
O
~
M
0
O
O
O
0
~
N
]
~
O
O
O
O
O
O
C
"
t
lL
f0
C
'
F-
N
O
~
'O
F
F
L
~
O
~
IL
O
F
7
O
c
p
~
N
U.
F
7
LL
N
Y
C
p
G
O
C
(n
N
C
~
L)
~
N
N
U
Y
~2S
r
~
7
mu
C
a)
N
m
E
E
a
O
~
C
O
O
y~
a
p
(!7
O
a
T
N
~
~
C
>
>
j
N
N
~
N
O
d
~
Q
C
~U
p
~
m
~
p
a
O
>
-
m
L
~
LL
~ .
~
N
a>
~
~
m
xs
E
~
~
7
_
~
~
Y
m
~
o
E
Y
o
E
~
y
E
E
°a
j
c
d
a~
~
c~
V
W
2
~
c9
0
o
`
U
o
o
A
~
a~i
a
m
=
d
i~
U
m
n
Q
U
=
~
U
~
o
~
~
U
o
m
0
0
rn
\
O
~
~
V)
N
~
a
x
C
N
~
~
~
E
v
Q
v
~
.m - 2 6
O
~
Q
E
O
U
~
E
E
~n
v
~
~
C
N
Q
w
6
C
E
N
t1
Q1
❑
-
-
-
0
-
0
-
-
~
-
~
-
-
~
-
~
-
-
o
-
0
-
~ ~
N
~
V
O
V
O
~
~
LLO
N
o]
N C U
O N C
O
O
C3)
m
O
~
(O
I~
N
f-
N
O '3 M
O
O
(p
~p
N G) m
~
a
N
N
M
c'7
C
:D
N
O
ln
O
lf~
CO
M
N
M
~
~
O
O
m
~
N
N
0)
Lq
W
lO
o7
~
t6
O O n
O
O
CO
CO
n'
i~
N
U
CD
(D
(D
CO
N m Q
V
V
V
V
N
N
th
m
}
O
~
o
0
O
O
p
O
O
O
O
r-
r-
LO
O
C)
O
6
O
O
O
O
co ~ N
o ~ m
C)
o
~
o T
N> p]
c
V
O
V
~
M
~
M
O
O
O
O
O
O
O
O
N
oD
O
O
s
~ ~
o
o
N
~
N
~
O
O
O
O
_
C
~
O
O
(D
O
~
Q)
~
N
N
o_ °
Q
~ ~
c~
N
co
N
U) U
a
U ~
00
d ~
o
a
o
0
o
C?
M
CD
0
C~
0
~
6i
O
O
C)
C)
O
O
Y W
0)
m
O
(D
O
O
~
O
LO
O
LC)
O
0
O
C?
O
V
O
O
O
co
Lo
V
N
O
O
O N C
M
O]
o a ~
Cd
00
'
N
M
V
C m
'
~
N
O
tn
O
~
O
O
O
O
O
V
O
O
O
O ~
O
N
~
V
Lo
~
O
O
O
O
~
O O ~
00
~
~
(n
a!
Cl)
O I- U
N
O
O
cO
V
c0
V
~ Q
7
V
}
O
O
O
O
O
O
O
O
O
O
O
O
M
n
t")
r-
CO
CO
O
O
O
O
O
O
O
O
O ~ m
~
cc
V
7
p 0) ~
O
O
~
"3-
(N } 7
p]
V
d
V
V
Q~
M
p)
M
O
Lq
O
'r)
O
O
O
O
0)
m
O
O
L
1~~
~
~
O
O
N
O
OJ
O
O
O
O
O
E ~
in
~
m
m
a U
~ U
~
0) U Q)
o
0
p a- C'
'T
CD
~
~
o
0
0
0
0
O
O
O
ry
O
O
O
} w
~
~
O
O
O
O
i
~
N
C
~
F-
0
~
O
LL
G
U)
O
m
~
j
N
-
C
Ly
LL
N
E
-L-
N
'O
R
t0
O
C
O
~
~
y
d
~
>
X
.
m
g
W
K
m
-0
°
o
a
n
m
a
m
F
Q
N
Q
J
.0
J
~
J
J
s.d
~
0
0
~
O
N
X
T
E
E
~
41
~
~
Q
W
v
~
Q
0
N
~
N
Q
N
~
O
Q
~
O
U
~
E
~
N
7
~
C
Q
W
~
C
E
~o
Q
N
0
f~
h
CO
(
co
V
OJ
N
l(J
V'
N
ln
CO
M
V
V
~fJ
I~
O]
f~
i!J
l()
t(J
I~
N
N
N
c
W
O
N
CU
(O
Q>
'
1~
O
~
f-
~
ln
O
00
~
V
a
m
O
m
O
(O
<
I~
tf)
(O
~
(`'J
1~
M
~
N
I~
1n
~
OO
O
W
1~
CO
1~
c~
QJ
Q~
M
~
01
~
M
~
c0 C U
I~
N
~
N
c0
ln
d
I~
h
V
N
c0
m
iA
c0
m
O
N
N
~n
ln
I~
V
O
V
f-
u-)
(O
O
N
O N C
O
~
LQ
LQ
M
N
LQ
N
(D
I~
V
CD
O
O d ~
p~
N
M
M
N
CO
f-
V'
1-
N
(`7
V
LL)
m
lI')
(`"J
I~
W
V
O
m
~
m
~ 0O
C
a0
V
N
O
N
M
7
I~
M
~
'V
M
N
c0
N
07
N
~
(O
0o
u]
N
h
(O
c0
~
h
N
M
0
I~
u)
~
M
N
N
c0
M
M
O
N
V
~
m
N
N
m
m
Lf~
V
N
N
V
1~
V
~
N
N
O
O
~
V
(p
Lo
V
N
M
~
c0
00
O
CO
I~
f~
u7
h
i~
ln
V
M
I~
cD
N
l[J
M
M
N
m
V
f~
~
m
'
m
O
N
00
0]
(O
j
O
1
~
~
M
00
W
(O
O
c-
O
O
1~
Q1
ln
~
Q~
V
~
N
V
O
m
I
o
d
V
N
~
N
f~
I~
O
~
V
I~
V'
O
p
U
M
O
N
M
o~
7
uj
O
m
C7
N
N
7
N
O
m
N
~
I~
N
Q
O
0~
N
N
M
f~
V
(D
(h
f~
M
N
(
~
'
7
O)
oJ
c'7
0
CO
m
u]
N
~
N
}
u)
M
D
7
O
(O
7
N
N
N
cD
~
O
O
~
r
m
N
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
N
tll
N
oJ
N
M
N
~
~
m
(~7
tn
10
O
O
N
O
m
O
N
O
1~
O
M
O
1~
O
N
O
O
O
0~
O
c0
O
O
O
O
O
O
o ~ ~
O
[O
O)
CO
M
N
CO
V
~
~
N
~
N
M
(h
M
O
~
V'
I~
m
N
c0
m
c0
W
O
M
M
~
o
N ~
N } ~
~
O
OJ
~
u)
I~
M
c2
OJ
I~
N
(h
oJ
u~
tt~
1~
CO
c0
~
(h
~!J
m
O
O
~
V
~
O>
07
N
O
c0
(D
N
M
V
W
N
N
u)
N
('7
I~
ln
O
O
V
O
tf)
Lf7
CD
p]
N
M
N
7
LQ
Lr
CO
V
O
N
I-
V'
M
M
(O
O
N
~
1~
CO
m
I~
CO
V
~A
M
(y
O
CV
N
m
m
O~
O
m
c7
N
N
~
M
1~
M
'
I~
~
O
1~
~
O
f~
V
tn
o
I~
O]
o
O
Lo
o
~f7
L
~
~
O
V
c0
N
p~
M
O
N
a0
~
cp
O
O
O
O
O
I~
oq
~ ~
M
M
O
oJ
M
m
CO
7
~
~
M
OJ
M
V
N
V
C7
}
~
N
N
O
O
I~
O
V
ln
po
M
~ (0
m
~
ln
m
~
V
m
f~
f-
CO
N
L
~
a
ln
1-
V
I~
M
(D
(O
Lfl
V
O
I~
M
7
O
N
6)
OJ
m
Q
M
~
O
O
N
~
I~
f-
(O
M
~ ` U
N
N
O
7
M
01
~
N
M
O
~t
O
V
O
I-
m
C7
O]
O]
~
V
c0
N
~
V
Q
Q
~
M
M
M
N
V
O
~fJ
LO
U
CO
M
M
~
o
`
0
0
0
0
0
0
0
0
0
o
a
a
o
0
0
0
°
o
0
0
o
a
o
0
0
O O
c
~
t~
cD
cD
uq
N
N
~A
~
N
cD
O)
I,
O
W
O
M
N
~
V
M
c0
O
u~
m
00
M
f~
~
~
a0
V
N
V
N
M
~
Q
c,j
m
cD
m
N
W
oJ
(O
'V
M
~
1~
W
O)
m
+
O1
tn
~
h
<+7
W
O1
tn
}
QJ
OJ
N
Q1
m
W
O)
~
~
~
m
O)
W
M
~
c
~
~
V
~
oJ
~
~
00
m
I~
m
(O
C
m
in
N
I-
oo
w
O
m
~
CO
m
1~
r''n
V
cD
O
O
7
cD
O
'V
I~
M
~
01
O)
O
N
CO
N
~
^
~
~
C.
~
00
N
O
I~
Ln
O
l[')
N
N
~
aD
~
~f7
N
1~
V
c0
N
oJ
CD
m
O
V
N
M
ln
~
O
~
I
O
~A
I~
7
~
N
N
V
~
m
l()
f-
O
V
O
m
O
07
M
O
N
CO
~
ln
W
c'7
O)
t-
V
V
CO
M
(O
m
N
m
O
N
OD
I~
O
(O
N
V
O
h
V
Ol
N
~
OJ
M
N
V
V
f~
M
V
f~
O)
W
a0
O
LA
a
O)
N
N
O p_ c6
~
N
V
I~
M
I-
~A
~
(O
N
c0
V
M
f~
l()
M
l27
t(]
M
Q1
I~
OJ
(V X ~p
~
~
N
c0
N
I~
oo
M
Q)
V'
d'
V
~
CO
OJ
G 0]
M
N
f-
I~
~
~
V
(O
OJ
W
~
I~
(O
m
~
c0
M
(
tn
V
1~
(7
0~
QJ
N
Q1
~A
~
O
c]
O
tn
O
~
~
~
O
N
N
O
uJ
CD
aO
t[)
c0
a0
N
~
O
O
I~
M
cD
N
~(7
CO
(D
c0
(O
Q1
M
(D
CD
O
V
M
N
(O
O
ln
a0
lf7
O
h
M
V
~
'7
~
O
(O
OJ
O
W
7
O
~fJ
j
O
O
I
~
u)
M
h
~
N
CO
N
f~
(O
M
N
a0
N
f
~
V
lY7
(O
M
M
(D
N
M
O
N
h
cp
f~
O
p ~
V
co
cD
O
c0
c0
O
~
c0
m
O
O
o~
a0
c0
M
CO
~
N
N
O
O
I-
'7
O
LA
M
th
~
N
N
cD
f-
c0
iy
Q
N
N
ln
M
N
N
ln
M
7
2
~
N
cp (O
N
'
~
N
I~
0~
f~
M
o2
N
C.
(O
O)
Q1
M
O
M
~
N
}
i17
(h
{
O
M
tf)
N
N
N
(O
N
M
(O
O
cD
(p
N
N
O
O
O)
W
uo
M
m
I~
~
m
V
V'
7
~
IA
~
N
h
tI~
V
O
uo
O
a0
~(7
O
N
O
O
O
~
(p
~
M
~
N
N
V
O
~
~
O
V
O
O
O
O
O
a0
O)
~
c0
V'
V
~
V
O
f~
V
h
N
(
N
CO
I~
O
M
~
~
tn
O
c0
N
O
c0
~
p
~
O ~ ~
N
r
tn
O
O
ln
M
V
O
O
ln
f-
~
N
cD
~
O
O
m
L
O
f,
M
I~
h
tf]
oJ
O
O
1~
O
O
O
p p7 -c'
O
f~
N
m
N
M
N
c0
M
h
I~
Ln
q
O
O
ct
N
~
O
Cp
oJ
O
00
N
v
ln
p
O
M
tn
O
~
c0
p
I~
N } 7
p]
N
N
cD
N
N
(O
CO
V
~(7
(O
V
(O
N
I~
V
V
O
c0
N
~
6J
I~
i~
N
~
O
~
N
O
N
Lo
M
V
N
li7
ln
N
N
N
N
[O
l()
V
N
(D
O
M
N
O
a0
h
N
~
~
M
(O
f~
I~
Lo
N
N
V
'~t
m
M
Lo
N
cD
M
N
a0
N
m
O
h
O
h
1~
~
V
m
I~
N
O
f~
c")
O
t~
W
N
O
(D
V
h
(O
O
O
V
ln
o~
V
a)
~
M
ln
1-
c0
(O
N
O
n
f0
CO
ln
V
(O
M
o~
M
V
m
V
V
N
R
m
m
O
~
a
70
m
V
N
M
(O
ln
M
N
m
V
ch
~
(O
O
,
I~
M
O
CO
N
I-
V
~
V
N
V
f~
E
~
N
U
(O
M
O
1-
N
c0
N
I~
CO
N
M
01
W
h
(O
N
CO
0
n
V
cD
In
O
ln
o0
a0
c
M
a
a
N
V
ch
M
~
(0
N
00
V
O~
N
O
~
M
N
t
U)
M
Lo
N
j
(p
U) U
'
m a~
o
o
a
o
0
0
0
0
~
o
0
0
0
0
=
a
o
o
~
o
e
~
a
o
a
o
M
~
O
N
N
t~
O
7
~
(h
V
O
tn
I~
~
N
N
N
N
N
~
~
~
M
c0
O a>
O
W
f~
00
N
m
N
~
M
~
(D
~
~
~
O)
d'
O
~
W
tn
~
~
)
N
~
N F- d
~
m
(O
00
I~
6
2
M
In
(h
N
~
M
o7
(O
~
N
c0
^
c0
cD
~
O
} W
~
~
O)
m
m
Q1
07
m
~
~
~
m
~
m
m
lD
~
m
Q1
~
m
N
~
d'
A
p
10
O
=
O
~
~
C
>
>
N
U
~
lL
C
~
~
Q
o
~
T
LD)
m
y
~
a
a)
.2
L
U
V
~
o
a)
p
c
~
o
ori
0
~n
~
a~
C
~
y
~
LL
C
N
E
c
p
U
2
d
U
Q
-p
xa
c.Ti
U
o
m
o
~
a~
C
.4
~
c
c~a
w
a~i
E
m
U
~
C
~
U
o
E
E
~
y
~a
~
~
o,
m
y
m
Z
~0
°c'
°
C
N
~
~
«T.
C
J
U
u
'
N
E
X
N
o
U
n
U'
U
U
U
~
.
U
U
Q
O
d
LL
O
U
C
W
0
J
f0
d
(9
(
~
(4
E
O
cU
~
N
`
O
W
d
.
Q
.
-
(n
n
f-
C7
W
U
d
J
C.
J
U
Cj)
0
0
CT)
O
~--1
N
X
T
~
~
ul)
N
7
~
N
Q
X
W
Q1
E
m
Q
~
v
~
~
v
Q
N
L-n
O
~
Q
E
O
v
~
E
E
v
7
'6
C
N
Q
W
Fo
N
E
~6
Q
N
C)
N
O~
M
~
07
O~
(M
M
O
N
O
V
O
I-
O
V'
ln
O
O
O
O
N
O
O
N
~
~
N
M
N
(D
N
d'
O~
0
~
t!7
O
O
cD
M
(O
~
~
m
(p
m
M
m
O
O
O
O
O
O
O
O
V
N
I~
CO
f~
w
ln
o
(7
N
h
~
c0 C c
V
C
1~
f-
a0
Ln
O)
~
0
M
N
I~
N
O
M
(D
~
m
OJ
W
N
tn
IA
(
O
V
(h
p~
~
i~
f~
cl
~
W
O a m
x
m
c0
d'
(O
o
O
V
M
LL]
M
cD
c~7
O
O
N
~
M
m
O
O
M
O
N
N
~
~
M
N
V
V
N
C m
~
c`7
V
~
N
O
M
m
O
~
tD
O
N
O
~
CO
ll
O
O
~
M
I~
CG
p
m
cp
m
p
p
O
O
oJ
O
O
OJ
N
~
V'
~
O
7
N
^
~
~
a
^
u]
O
l
M
O
(O
0
O
O
O
O
O
O
O
O
~
~
I-
a0
N
[O
N
W
N
~
N
7
V
I~
O
c
)
00
~
o
O
C
W
N
O
N
C~~J
O F-
U
O
O
N
~
t-
Ch
oJ
N
m
m
M
V
N
W
N
CO
M
m
I~
~
tn
O
O
N
N
Q
~
(D
ch
M
CO
V
1~
(D
V'
a
M
M
c
0
d
N
N
co
}
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
m
oJ
N
N
c`')
~
~
(h
I~
f~
M
~
(O
O
m
O
O
O
O
O
O
O
O
O
O
O
N
O
N
~
~
~
~
~
~
~
N
O
O
M
o0
V
O
O
O
O
O
O
O
O
~
O
N
~
~ N ~
N Y
(D
lf~
~
ln
ln
IT
I~
~
tn
~
m
U5
O
N
O
LIJ
ln
N
u"i
~
7
O
t()
m
(
O
V
V
OJ
O
N
m
N
N
1~
N
N
c'')
cM
m
oo
W
c`')
cc
cD
~
O>
~
N
~
V
O
O
O
O
O
tD
ln
O
O
O
O
O
O
L
~ ~
N
M
O
~
(O
In
~
pj
p
O
M
M
~
O
M
O
(O
O
O
O
O
O
O
O
O
O
(D
N
O
O
O
CO
m
O
m
N
t6
E
~
N
r
W
O
V
j
p
W
(
J
w
t~
m
O
o
~
M
v
N
~n
o
y
a) L)
ui
o
~n
0
o
co
ri
n
c
•
~
oi
oi
N
m
~
Q
M
n
N
o
co
N
~
N
~
rn
~
~
~ U
a
cc) -o
a
o
°
o°
o
0
0°
1
o
`
0
0
0
0
0
0
~
o
p
C
O ~
Q1
M
1~
-
N
c
7
L9
c)
N
t~
~
c`7
~
~
O
O
O
O
O
O
y
O
O
~
o~
w
m
25
c
CO
m
W
m
m
~
c
S
O
~
O
O
N
ch
-
V
c~
m
O
CO
~
N
'
M
I
O
pl
7
O
O
a0
lf7
m
~
m
O
(O
O
O
O
O
O
V
~
u]
o
N
~ c
N
N
N
N
O
t
N
0
q
M
~
aD
~
w
N
Lo
M
c0
~
(p
~
N
n
W
O
I-
N
M
1-1
O
O
ln
7
O
O
O
O
M
O
N
I~
O
(h
O ~ C
M
N
V
7
t~
h
h
m
N
N
i~
M
O
CO
I~
O
~
'7
V
(D
O
ll~
O
07
O
(p
(D
V'
O
i~
O
(D
O
V
m
O
cy)
N
N
O
W
O
O
O
I-
'IT
M
N
j
O
O N cz
m
N
N
M
N
M
m
7
N
N
(O
N
OJ
N
(D
r
p
u
N
Q)
C
~
M
V
p7
O
O
m
10
O
W
V
~
O
O
~
O
~
~
O
7
O
O
O
m
p
p
p
~
~
(p
N
(O
tn
1-
I-
m
O
OD
O
(O
lf)
N
LO
O
t0
O7
~
M
(p
Lo
W
M
O
N
N
N
O)
M
I~
I~
N
p
O
~
~
O
O
m
I-
pj
(O
Ci
a
CO
'7
M
M
O
c0
h
N
N
ln
ln
I~
~
M
oJ
~
Q)
(
p)
p)
O O 7
p F..,
~
~
N
(O
N
7
O
O
o0
O
1-
O)
a
O
6)
(+i
c0
D
m
(O
N Q
~
h
~
M
CO
W
M
O
~
N
'7
7
W
t0
N
N
M
(1)
N
N
Oj
OD
}
}
o
07
v
N
CO
r
M
rn
CO
In
~n
M
o
O
N
(
o
0
0
0
0
0
0
0
0
0
0
0
0
0
'
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
V
N
(D
)
(h
O
V
0o
c0
O
(O
O
O
O
O
O
O
(O
O
O
O
O
O
~
N
N
N
N
c0
N
M
V
8
O
3)
O
O
O
h
O
O
O
O
O
O
O
O
m
N
O
O
O
m
~
co
o
Lri
co
o
v
co
o
cc)
o
co
o
Vi
o
0
p
r
^
N m
~
~
~
M
N
~
~
N
~
N
W
c~
~N
~
I~
(D
O
m
~
N
~
N
N
M
M
-
oR
~
~
N
~
~
.
~
O
m
O
O
O
O
O
O
m
O
O
00
O
N
L
~
p
W
L(J
O
O
M
O
O
I-
O
O
N
O
N
5
~
m
CO
V
(h
O
(h
O
o
I~
OJ
O
O
M
M
O
O
N
O
O
O
~ N
M
V
~
W
O
~
~
N
~
~
(~D
I~
~
7
0
d C ,
~ a
V'
cD
CO
V
~
O
a)
N
m
ic'7
N.
7
N
cD
00
N
c0
f~
7
~(J
07
~
d
N
p
N
N ~
c
~
~ U ~
a
o
o
°
o
0
0
o
a
o
o
1~
°
o
0
0
0
0
0
0
°
o
p
c
Lo
~
~
~
~
(O
CO
OD
lf)
M
n
(O
(O
M
M
°
(D
p
~
~
O ~ N
F- a
N
V'
~
~
N
N
0
M
M
~
f~
M
~
O
c~7
~
(O
O
O
~
M
N
} W
~
m
~
aD
N
O
m
N
Q]
~
1-
t0
~
N
N
01
~
V
tn
M
M
m
~
~
~
C
O
O
N
I~
~
N
~
m
~
LL
~
A
~
N
N
F~-
c
o
U
N
C
~
C
N
m
C
T
~
N
~
C
E
U
~
~
i
a
c
E
o
a
ti
V
co
t
Q
fn
T
cn
p
C
N
d
a
y
c
o
'
o
m
~
w
V
>
3
-j
o
~
m
~
c
a~
i
(9
C
H
V
'
~
'
r
>
'
E
m
a
u
~
~
a
a
i
r
c
°
i
m
~
o
a
~
=
a
o
m
~
o
m
~
U
a
~
L
~
~
tn
~
~
~o
a
O
R
m
-
3
~n
a
EL
~
aty
f6
~6
~
m
°
E
o
q~
-
c
n
y
~
a°
~ 31
0)
0
0
cr)
O
c-I
L,
X
T
C
~
V)
N
7
~
v
a
W
v
E
~
n
~
v
~
E
a,
n
~
~
O
(6
Qr
C
0
U
N
~
E
7
i
7
~
C
Q
6
C
E
~
a
v
0
0
~
0
~
i~-
V
n
V
o
O
0
O
0
O
0
O
0
O
0
O
0
O
0
O
0
O
o
O
u~
lf)
G~
~fJ
-
1~
I~
N
N
N
CO
CO
N
oo
O
O
O
O
O
O
m
m
O
O
O
O
t-
O N C
N
N
~
l J
~
M
~
~
~
~
O d ~
N
N
N
~
~
(~7
M
M
7
M
V
~
C m
D
N
0
N
o
N
r~
V
r~
V
N
o
O
0
O
0
O
0
O
N
0
O
0
O
0
O
0
O
Ln
L17
Ln
L
rn
N
rn
co
co
~
M
M
O
O
~
O
O
O
O
CO
M
M
O
O
O
q
O
N
N
N
I-
M
f-
M
o O ~
N
N
~
m
LQ
ln
m
m
O
(h
O
M
I-
N-
h
I~
O ~ U
N
N
N
LN
N
d
l1J
C
~
M
(`'J
OJ
OJ
~ Q
m
m
f~
~
~
m
1~0
Oto
a)
}
M
M
O
O
O
O
O
O
O
O
N
O
O
O
O
O
O
O
O
N
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
(p
(p
(p
O
O
O
O
CD
O
O
O
O
O
O
O
O
O
O
O
)
O
j
N ~
cl~
M
cN'7
l
~
O
O
O
o
lf
1~
i!
I~
p N 'O
N ~
I~
~
I~
~
N
~
Oj
ti
l(~
~
O
O
m
W
0
0
rn
rn
o
Lo
ri
co
` L
C)
O
cD
O
N
M
N
M
O
Lq
O
O
O
O
O
O
O
O
O
uq
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
N
O
O
tn
Lo
N
O
O
O
O
N
O
O
O
O
O
O
O
O
O
O
O
O
O
O
Q ~ V
~ j a
m
m
M
C`')
(O
(O
~ U
N
N
U ~
oo ~
a
~
o
o
o
(O
0
(D
0
O
o
0
0
o
0
O
o
0
0
0
0
0
~
~
0
0
O
o
m
m
O
p
O
o
O
O
O
o
O
O
Q
O
O
O
O
O
O
o
O
O
O
o
O
~
~
p
O
p
o
N} n
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
~
~
O
O
w
m
O~
p
p
'Ip
r
.
.
. .
.
, a
. .
.
~
V
N
V
N
O
cr
O
It
f-
N
O
O
O
I~
N
tc]
O
O
o)
o~
O
O
O
O
O
O
O
O
m
c7
p7
M
~.j
I~
M
i
cn
p)
~
~ N
V
~
oD
~
O
r
O
ln
l!7
c0
O
O
O
O
O
u7
O
ln
7
-
'V
O
O
~ C C
M
(O
~
CO
00
O
N
N
~
t!i
N
oJ
N
00
f~
O)
h
o)
N
O
N
O
c:) c)- ~
X
Q) 0]
(
D
(~O
m
V
M
N
~
I~
~
O
O
O
O
O)
M
m
M
D
~
V
N
V'
N
M
V
cl)
V
tI7
i~
O
O
O
h
a0
Lq
O
O
M
O
O
O
O
O
O
O
G)
o)
~
M
n
~
(d
LO
V
Lr)
7
LO
M
Lo
c17
O
O
I-
ln
O
V
O
O
O
o
O
O
M
ch
f~
h
t
~
O O m
M
M
N
N
~
Q~
O
N
O
N
CD
(l7
O
CO
O
o]
~
c0
~
0(i
I~
O)
h
O~
O
'7
O
V
~
M
m
c+~
~ ~ U
Q
O
~
O
~
M
N
~
M
O
O
p
O
O
O
~
~
(O
07
M
M
1n
ln
}
a
r
O
O
C.
O
M
a0
M
0 q
N
O
O
O
O
O
O
O
O
O
N
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
o
C.
~
~
i!) V
^
O
~
O
O
O
O
O
O
O
Oj
op
a1 ~ ~
~
0c
a0
h
O
c
~
p~
c~7
M
M
~
N a
O
}
~
m
Lo
~
M
~
~
m
~
m
M
~
~
O
O
CO
i
Q
V
N
rn
t
f1
rn
Ln
uO
N
Cvj
cl)
Lo
~
Lo
r
a0
M
QO
M
m
N
O
O
O
1-
O
O
O
O
m
m
O
O
O
O
O
O
O
p
O
O
O
O
L
~
Lo
Q1
Lo
(O
CO
N
O
f-
O
O
m
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
E
m
o
o
cNO-
°
°
rn
o
o
0
0
~
a~ Q
o
rn
o
rn
v
v
r
c~
ri
a`~o
N
N
u) ~
U
~
rn a~
o
0
0
0
0
0
0
~
N
a
o
o
a
o
0
0
0
0
0
0
0
~ C
O
O
~
O
O
N
O
~
O
O
~
~
O
O
~ ~ a
O
O
~
~
p
O
O
M
O
O
6
6
O
O
O
O
O
} W
m
o
O
O
6
6
O
C
16
!0
!4
7
LL
!9
iQ
'O
y~
H
H
F-
N
F
F0-
LL
H
7
LL
O
H
C
O
F-
47
U
"a
C
~
N
LL
N
LL
C
~
U
N
O
N
~
p
0
C
Y
(n
~
N
~
~
C
N
2
E
E
c
C
O
7
U
~
C
~
m
O
~
O
~
~
O
c0
r
LL
-o
E
t
N
c
(D
>
>
U7
a
75
N
~
N
a
p
I
a)
~
c
E
~
~
E
~
~
❑
~
>
p
`
d
>
p
~
a
~U
p
~
3
~
0
y
m
.c~i
y
.cQ1i
U7
L
~
LL
~
~
t$
E
j
m
C
Q.'
~
7
Z
Q'
~
~
.
.
m
y
C
o
o
E
o
.
o
E
E
N
E
7
E
~
p
L
m
N
cn
a
N
cn
~
~
=
R
~
°
~
E
o-
U
o
=
o
m
U
~
a~i
a
~
.o
w
_
a
i~
U
a`°
¢
0
U
~
U
~
o
~
o
. 34~
0)
0
0
rn
O
c-1
~
X
?
~
~
N
v
~
U
N
Q
X
W
N
~
a
~
N
E
a,
n
v
V)
c
0
~
~
Q
E
O
U
~
E
E
N
v
~
~
C
Q
w
~
N
~
~
Q
N
~
o
o
~
Cl?
cl?
~ ~
o
0
0
0
~
~
~
N C
O
O
~
07
(D
(O
N
N
o
N
N ~ ~
V
V
N
M
('7
C m
~
O
O
oo
N
M
M
O
O
N
Lq
u7
M
M
c0
c0
Lq
Ln
co
~
~
u7
Ln
40
N
~
o
O
O
O
(O
O
(O
(O
(O
N
N
O
c)~ U
M
M
M
M
N
N
M
M
N Q
m
7
V
V
d
}
°
°
°
°
°
°
°
o
o,
o
o
o
o
o
0
o
0
0
0
~ m
r~
o
ti
o
o
~
0
~
o
Q) a
o
o
N } =
V
m
V
M
co
` L
O
O
O
O
N
oq
O
O
o
c
c
c)
~
~
O
O
m
O
O
O
O
c
0
(
O
d ~ U
N
N
Q
N
N
N U
~
V d
o d~
o
0
0
v
0
v
o
0
0
0
o
~
~
0
0
N
a
~
~
0
o
a
o
0
0
}
Q
j
p
j
O
O
O
O
W
so,
~
u?
U?
O
O
O
N
(O
(D
c0
CO
tC!
tn
O
O
O) C U
O N
W
m
(4
O a
OJ
O7
m
M
M
C m
~
O
O
O
O
O
O
O
O
Q~
tn
u~
O
O
d'
7
O
O
~
r
O
O
7
O
V
cq
V
oc
O
M
M
O
l7i
~
O
O
O F-
Q
N ~
V
V
V
V
}
O
O
O
O
O
O
O
O
c`')
m
CO
<D
O
O
O
O
m a)
n
c0
n
Cc
V
V
O
~
O
O
N }
V
m
V
M
C
]
` L
~
Lo
O
O
CO
aD
O
O
0c)
c)
c
c
O
O
E (0
0 a
L[J
a0
tCJ
~
~ U
Q
Q
?
U)
U
U ~
~
-
o
0
o
m d
V
7
~
~
o
0
0
0
0
9
o
O
O
O
O
N
a
O
O
~
~
O
O
} x
O
O
O
O
O
O
W
'p
~
~E
10
W
C
LL
H
~
H
F
F-
c
o
y
u6
o
pp
v
c
c
3
tL
~
o
c
LL
E
~
°
N
'v
m
m
~
0
C
n-
°
~
r
-
a)
V
m
E
a
i
a
0
~
~
~
x
O
'
w
(n
M
u)
lp
-
x
15
I
m
~
N
Q
J
J
J
0 33
cr)
0
0
rn
0
c-1
~
X
T
E
E
~
N
N
7
~
v
a
w
c
E
~6
a
a
O
v
~
E
Q
N
Ln