المحاسبة عن التدفقات النقدية

/
/ &' /% "#
"- - ,

)
(

7
13
: -
:
45
105

:
) (4
155
:

"#
,
%-+ ( . +) ( "' &%
0 ( .
-/; : 8+
96-67 ( 4 2
( @ 8#6@ "( ? #>= < (
# 6/ " 674 ? >" A; :
( ./B;@ 0
6.
C# D 4 @ 8#6@ ( @4@ 8
"0 & "
A6F ( G@ ', ( '
7 @
.+>=

"@ G
H # =@ D
C "
@
D
8
D06 DK? - ./ "7 (
6% - ." ( 8N6= ; :M- " 8#
@ 6
R :"" " ( @ PC O? A"+
@6/ 7 ...7
ST 4 ( GB 8. A+6/ @ (V .U ; :

6 ( X"K+ ? XY6/ 0 8 6 .
[B& 8#6@ 8.+@ 4 =V
.@ GFC+ZV ]
7
C0@ X"K+
O 6/_ >6 `
8. A+
@ U# ? =@ '0 . ("+ " S+ + .(
+ D
0+ . 4 + [U B
.
? 6/ 0 6C+@ 6 6
N 6TP
# "
6
N & " >" A ?V =R D;:
@ + # . 6/ @ D
C U+ A
. b B
.2 (V
Bc 8. V+
Stream; ( A ( 4"
6/"
77

? "
` @
D b % "
6# ? B " 2K = + 6/ )2K
> b( + # . B A +
" ( ; ._6/
+ G6/ 6#
7 + ? 'N6+6#4
=R .; :/ + D G U -
"h7 "
D0# ? 0# ] . C7 6.Y #.

? KO+ 8#@ 2j D " >"A
2 D .6- ] " F SC6 7
8
6- X
V+6
C " 6/ &6# ..9 2j6/ (
D0 "0
( " + =VT @ 6
/ #
# " .+0 D SC " 7 =# +G
6# ? Cb .
" " '"H; :& +
VT @ m6/ @ ( n"K8#
@ 2j ( + A6F =VT " _ D 8.7 "7
@ + ( 4@ - D@ B X
-K SoF 6+8
@ >- " D D6/
"
( @ /= 6
C ? .
"V/ ; _ ? 6pP # = =V/

"C0
qH96
C " @
8.0 4 8.7 0
" - >; ? BC0 # 6/ " >" A
D@ ] _
6
N 6TP
Bj 8.7 4
4-+ 7 6/ ? =R ( ("+; : K ?
"
C .=#>6j `
6 # 0 " 6#
# 8. A @= =.j+6/ .0-B
;:
. # A "b @ @R@ + 6/ ?

+ j+..+
D+ # 6/ "V/ ".7 06 6 ( 4C
V+ 6T
.B 8M G + .B] ,R "

R7 ? 7 8.7= ; ,H74 _@6
? @; + S ( 6T .
07P
6TP "b C >
6 U
B b b
.
+"( ? 8
.
; ( @4 ;K+
h (
C7 (
B B
h 0

> ? D7 :;.@ X6 + +
C6R
" "
6#..+
( ( 6O 6 # " 86V
( <
U&F 6V-

- # 6 #
# =
"+
6
C7 @ C+6
6
N ( 9 " @
10
.. ; V 6V 8+ # ( 0C

( <
U .-

j.& 6
"
=.
=oB VB # 6 9 V " B
6 @ C%B4 B] DC V V " 2
= .= : 6B VB # = A =V
-74 " .86V
o0B v
A0
6 2009 6 -
11
12

- -
13
14

- -
!! :

('% #$% $ ! ./ , )*%+$
'% 1 . / . % ) 89: 7,
.% #$% .
! . *:% = !
) B, 7, . = $1A ' >
' = G# DB EF% C
IJ C ./ N K !M D,
.$%+ G# . )Q% G# *: CP =
+*% !% % = #$% ! .>%
RJ S9% 7, ./ . !
)$%+= !% ! >9 . B FA
('% ) ++ C$ .+
15
)I .% #P ++% ) =/ IJ>

): (1-1

,%+
K
+%
B
B+%
./%/

\
K

+%
F%
.
%/
%A
%
[$%
\ ./
K

!>9

+! (1-1) $%* ,-.

) > 7 . ! >9
% .% $ # .9, 7, .) > ^/, ! >9
% +9 )$%+
./ >+ )*%+$ '% K _ % /
^ >d % J )a%+ !`)
` D9 K IF .
D+A I ! >9 K DC% e/ %
) ./ G# ! >9 G# ! >9
16
!M . B f # B% J
('% *%+ = M .,/ E g ^K
$% .K ) a ! >9 !M
./ K ) \ .B%
A !/% J !,.
K = %^ 91 >9($% ./ J
:.
9 -1 .P
!F 9 -2 .I
-3 \ .
9 -4 !/% .!,
! = ' > )C% (4 9
!/% !,F'/m . C= J =
9 !/% =/C ! >!% J =
!, IF =/%F J = $% G#
!/% .!,
17
3! :1 4

= ) = /
K%F #$% ! ^+% =% B%+
CJ J ^ ` f J \% d
1 ) p1, CJA *, q
$%+ 1 KF : : =/ , .*%$
: ) *> $ =% !_
*, ) K$%+ ! >9 /
K%F f =$%+ ! >9 : =/ f *
! >9 K%F( !% *p ^ *%$K )
(!% =%! NK >9 +( B% !% *B
) >BF / =% f ! >9 K =
P f =$%+ C ! >9 =% = :
B* =+ % . =/ f + *B J
) aF B *> ` =/ >% =% >% !>9
A !, , 9 !/% .!,
18
= =/ J *%$ = !_ / (%
=/ , KA % e/ C = 9d 1
=/ N dIJ 8JI D, + D,BA =%
r = d/m = >I* A .%+ IJ
9 \B \ = 9 / ) P G#
.'* IJ 9 % !/% !, =/ s %
f / )I EF (% = =/$%
) B 1r = >I* A $ !
dIJ r,% +d/m.
: % C ) A ) =%
= >/ !/% !,= 9 K !/% !,
) ! >9 J A tI# C% )
% 7, %+ = , > G# !9
' .J
! 1 *% ) P ,a , +% :
K 9 = 9 !/% +% !, J =/$
! =*/ . > 1988$% G# ! =/ 9 (
19
% IA =/ 1992% %B 9 !/%

) !, ! >9 AB 1m = !
e !/ 9 ! % N+ #, $ 1953
+r N % Q G# ! 9!/
! ( . ! t9 B
\ ' > R e 1993 ,+ 2036
!,dF 9 !/% = _C% !,
1 C A >g ('% =/
J 1997 ' N,Q =% >
) (4 >9 !/% !,# 9 N !/% !,F
! >9J +, A 9 DB P9
\ = 9 R% !F =/ I 7 G#
! ) 9 J tI + , = =% J
f # J = !/ ! sMJ ) K
% K \%.s
20
! : 9:

9 !/% !, |` 9 . !/% !, P
J $ s, K ! ./ . % )
d'% / !, ^C%+ . % J $
a% !, * s%KF ) Q9\B .*I /
./ !, *% F ^% ! \B .
9 8 )I !/% |` 9 !, d'%
!, / !, ./ ./ R% ) !,CJA
J +9 ) RJ%(a% dP (% %/
, = P} ./ !, *% +
=$%+ ! >9 (B =/ qC$% !> A
$ !.
!' =/ !,# 8 % * !, J = )Q%
\$ !, )9 , !, >IF ./ % .!,!'
>IF ./ % !,(a% ' KA )I .%
+ a ! . ' ^9 KA _%+ .%
dP gdg 1 ) (a% ./A
21
>A % >% .%,% %/ ' )

!%I % . *% J G#
(a% . 9 _!% !, F =/ M =!% .%
a% ^ ! = =/ ! . N
.9+P
. _C !` '!/ " |C ! " P
=/ !, . _C / '!/ " |C ! PK
" ![ =/ P a A !, ) K J . B
!F 7 9 !/% !,( 7 d ( =%
!/ D% !.
9 J !/% gdg = !, ) CJA _ % .%
_/% !, : .
-1 >=9=< ;
. CJA +9 J _! D+ =% a
^ )g Q !, ' )g $ ! J
Q / )a !, Q %J.
22
-2 >=9?-1
. CJA ^ _ % .%1 A %aA
.
-3 >=9;
_ % . !, ) %+ )
( A !, ! ' MKA
>% .% ' f # ! ' M.KA
:?:

9 % !/% !, . ! 9 ) 9
\ . 9 P!F 9 I .%N
J \ e \B ( \B% ) I
%/ sC% D+F f . ' >
) (4 ' =/ 2006 % G# !' 9! d 9
A $%.
9 % !/% !, .$%+ !>9
% = A` J . 9
23
!/% ./ !, tI gA !, MJ /I J

dP *% ^ : # gA ! _/ a
J P ! _/ P ) J >+! +
9 !/% !, = MJ ./ J% M %
= ! ! EF ) 8 Q J = !,
( ./ $% ( \% % ^ A
./ !' .C
>% gA !, /I MJ, .% J dP
*% ) dP ! ) ./ !, *%
P} ./ *% . + gA !, =/ / ) _!%
(% + ./ !/% r,% B !, *9
\B .^% 9 !/% !, EF P :
= K 1r % J.
9! I % \ = =/'/m ) !/%
!, d ! % ^ Rd J.
/ ) d'% / .!,
!> ! J = !/ ! =/ K !%+
/ !/ !, ) CJ J
24
!> ! J = / \% s! = s^

.
:@A
a% A =A ! = / =/
)a%+ 9d !`) > ) =$%+ !>9
1%$ !.
* 9 !/% !, P J PK
)a%+ ),9>e/ . J $%+ 9
!/% 8 >!% !, + ^ A
!> }g ! .(a% .% $%+ = %
m G# ! !% 9 ' % K+ KA
( \% % \ *$ A qC$%
(K%F (a% .%
$%+ a%+ ,9 G# !! >! ./ 9 J
!/ _! . ! K = K
! % K` ../ $%+
25
!1 =/ 9 (d%P ) ./ ) P^ 9 P

./ !/% ) !, CJ RJ%e/ f # 9
!/% ) !, gA !, CJA(a% dP %
*%.
[$ )I> 9 !/% := / !,
/ -1 ) d'% !, / ) !,
%/ .
/ -2 !/ !, ) CJ J
.*%$
+ -3 )a%+ ),9> ! >! ./ J
!/ . ! ./ K .!%+
+ -4 )a%+ ),9> ! >! ./ J
. s! . s^ ' .
P..K
+ -5 )a%+ ),9> >! ./ (/d%P
) ./ ) P 7 9 =/ (P !/% !,
) C 7 9 =/ !/% .(!,
+ -6 )a%+ ),9> g} >! ./
26
(a% % !, . !, \ .

J dP *%.
./ * -7 . Km ) a p ),9 )a%+ .%
% :. a
= ' !,
= sK$% dP !, *%
! ./ R% dP !, *%
9 + !/% |` ./I 8 ) )I )
9 +P ./ P I J ! = !
*e .>$` . a G# )I) K%,%
[/ _M ! >9 PA 9 )I !/% !,.
I Q/ ^K [$ ./ gr .% .!,
27
:BCCC!3 FCCCG FA=CCCECCC31 CCC D C CACCC CCC

I+3
DB * 9 ) , !/% !, ! >9PA )I
J, DB f % = A !,.
,- . 4-
a +% F % .A !, B ./
!% ^K !/ % = % )a%+
),9> !/% ^ !, J ./
(% ) , =% =C N% !
J !/ . ! K ! q!/ t =
!_ . K . (!% sJ
) D^ ! a Q D9 Kr(d%
^ *IA !% m ^
8 I% 1 N ) A !,.
! | ) ) pA ) K >% .% ,
!% : C! . % !, J I =%
J ! . / ) !, d'% !,
28
r ( )I s Km 9 !/% !,

DB ( % >BF . f, J q!/
>BF %(%9 I =%F s, (%9 K %9
DB )I %! . Q J !/ .
! sMJ ) K $%+ ./ ! .
7 A ! >9 B% g !/ >$Q% ) aI
A Q )a%+ / 9d a
a !/% >!% !, J.
B f # ' 9 A ($% N\
* . # ( / ) +
= %+ F ./
A !, >7 =*/ FA r \$
+F !` ./ [! . ' 9 s*JI ( +
A ($% a G# IJ F J .%
7 dP ) D, ' 9 A
$% )I \B A ) I !
+F =/ d R *$,> \ $
29
q s*' >% [/ !/% J !, )
CJ ./ RJ% G# `| [!, B ./ +
)% d/e J.
) aA a .%(% 1 C A ./
' 7 S9% >9 ,+ F %) >
\ . D+ JI ) , ./ G# J ,
P .B F ./ 9 !/% !C ^C%+ ( !,
1 ) >I ! >9 N !, % )
CJA J ) ,I A
Q D9 !%+ / !, d %^
A Q' ) D9 P .' / D
N J / ) N,I !, $ C
MJ ) , !%+ > ` /A ,+
$ . ) \B J ) / !
=/ K f # % q .$% !/%
F ./ !, 9 !/% .!,
30
! ! M-1!

' 9 = _C A $% QA : %
9 -1$% A
9 -2 ./ ./ R%
_/ 9 -3A
! . = R% =/A` J
\ , ./ [!, \ ^ ./| +P
*% '/ !,(d%.
9 !/% ./ !, !/% J I !, s
J dP *% ./ ^ g G# !/% =
CJA C J% %J.
) FP/ 9 !/% ' 9 ^ sJ% !,
A $% ./% DC% >9
! >9 PA 9 a \ . 9 .P
31
3

A .A J !_ A r .% ./
, = !F A I A ./ r , =
J +) s/ e/ . % !_ 9+P
)I r = *$ !F ./ .I
e/ f # 7, .A . B%
J ) D+I +P ) %/ _!%
# e/ ) ! dP ) >K
.% ) ,%+ >g ! ./ %/ >g
%/ F%%A [$ >gA \ ./ >g K
K B >% ! >9 B% |` .%
J ) | +P f # = \ .
J R% !F ./ I f # % = ./
!/% .!,
9!/ t! P J = !_ ) %/
! >% EF J ) %/ ' ,/
_!% C G#m dP * t *% !M !
32
m '/ . >% f # 9 PA !/

(!% _!% .,m , ^ !> $ !
%m >% '/ , =%F > >%
' m '/ t* ./ *%.
! =,m '/ , D !
. '/ = ! *%
'/ _!% =%F / DB .% G#m .f #
!M d!% *% = DB/ D
'/ %/ *% P
! N ( G# !F *% . J (!% =
(% m !! , f #!% '/ R
) 7, ' m '/ #
J = *% ) '$ I
N'F > ' f # *% '$
) '/ > + .
=, _!% m ^ )g ^+ ! !>
$ dP *% _!% . %m ^
33
^+ $ d . '/ ./ 8 I%

_!% / DKm *I J . ^9Q
$ ! d ^K f # 8 I%PA .%
+> _! ./m =+ '/ *I%
J, _%+ '/ B ' K ) 7,
+.
, ./ m _/ . KA
J . K ./ [!, '$ ) S, CJ J
' . | S%,m ) ^ d ^+
P d KA J $ R
/ 9 ^ J.
'/ 8 I ./ ' .m =/ . %
. K ./ [!,A . K \ ./ '$ B,
) CJA ' K .m r [! .
!F .I
34
., N% P *' D # s/ _!%m =%F

s,IC ! ) J , .
B !9/ ' t* ./ *% .% ./
9 !/% `! 7 e/ !, / J
dP * t *% 9 , .% .P >% 9
!/% !, !/ !, _!% ., m
'% !! N dP *% > dP ' >%
* t *% `! % ( e/ [$ *% _!% a
'/ , q!/ ^/ N, '/
dP *% > >% dP * t *% % ( e/
'/ [$ *%.
)I ( = %(,R% ) ! 9 - )%9 P9
!/% s , I/ - !, s/ G,dI Q
DC% >!% J >+ (% . 1r
)I .% ) d$%.
35
9

DB * ) ) !, 9 !/% !,
(d%P I ., I D%
9 !/% 7 !, g J s!/ . !,
) *% $%+ ) ) J
MA $ K P ),9 I )
!) A )% R !> J
. !, . >I + .
|` =/ !, CP g J =/ ,+
! . !/% !, _! . % !, )
!` 7%, / % S9%N
!/% EF !, *) 9 ) !, !
C( ) %a% G ' = 9 )\B
/ ) % !` 7%,( G .R,
* )I = % A (,%P % .%
J .$%+ !, qC$% =*/ .
B B >% qC$% * 9 !, / \B ) .%
! _M* ^ !+ , \ *$ !
36
!> P+A !%+ dP ^/ ,+ ) _M

(%9 d ! % %/ '%!
>'$ !, # > s, f # ' = d+
) a ) %/ (%9 + ^ >!%+
(*% ) / >'$ !, J F%.
$%+ !, ! _M ) Q
!/% !, !/% % !, * (/d%P
A .% K B D !' (*%
) )M !.
, DB !, %^ \) .,
_M^ !/% .\K ) ,+^ , 1
( D+F%F F.d / g
P Q :- DC% A$% , D% D, 9 !/%
\ !, _! =/ % / / *%$ >7 _*% %I
.$% CJA D ./ J% !/% !,
37
D >% EF !/% !, ) B, CJ J gdg ./

B . CJ RJ% CJ(a% CJ
.% D )I = % 9 CJ !/% . !, ,
: . %
>=9RA >,Q+=<
J gA !, FA PA ./ P .%
./ | )Q% G# B ) d !/% !,
P $ K J !/% !, P d'% ) ^
^+ $ ) ' + , d $
d'% ) 9(a% =/A J
} =/ P ( P9 J, a%m J ,..%
!/% !, $ K / ! *I Q
$ ! d ! + ,9 $
) / ) / 9 ! QD9
/`m = / ! P ( ) J, CJa%
.
38
>=9RA >,Q+?-1

J gA !, (,% ^ A M KA,% ^
A d$ A R (B |, 8+
' >+!, !/ . ! P !/ ! PK
J !/% !, P d'% ) ^ (a% =/
) ^ P dP \$ .. +
J , !/% !, $ K / !
a% J =/A ,% P
J +% J R t ^.
>=9RA >,Q+
J,% K A ./ I J
^ . 9a%> ' . ) ),9
A ! `% ( \% PA +! >% .
!/ ! PP .K J !/% !, P
d'% ) >A ,+ ' }P
)(% M J ,.(KA !/% !, $K
/ I1 =/ A \K ) !F I
A ! M.KA
39
^ / f _%+) (!% PA

! $ ' .% J ( ) %CJA
% *,' >%!/% P N K CJ .RJ%
: @A,- SQ T TU F = DB J, 9 _/% !, C% !/
= s ` =R,\B ! >% 9
%/ I >% ! >9 : ) s!! f
/ !/ !, ) CJ RJ%
CJ(a% CJ .%
!> F ('% = !/ ! ) | =/
F ( =/ .!%+
!> F = ! _/ DK FK
\% .MJ =/ ^%
) I + !` / .
*' `| ) p+ `! *:
/ DB/ % ) '/ 8: [%$
!` ) 8: / [%$.
40
K * , K sK% = ) I !`

/ +% . *%$
K ! ) 9 _/% !, *% ^ %/
! 1 % = =/ _/% !, ' !
= C F + .
P >%$% 1r 9 % !/% !,
!% K #*, % C$!>
41
;V- ,>Q
-1 % ) ' 9 A $% =
9 !/% !,
-2`| % = A !,
-3 !' ! 9 !/% !,
-4 !' * !, J !'
>IF =/ % !,
9 ) \ -5 !/% !, ) 9 P
9 ) \ -6 !/% !,' 9 A
$%
9 ) \ -7 !/% !, !,
-8 . 9 !/% !,
-9= $% 9 !/% !,
-10 . CJA 9! gda !/% !,
-11' . m $%+ 9 !/%
!,
1 N F -12 dP % 500 ,+ =/ +F ) ,K 8
a%( f, =/ !, 7 G# 9 =/ !/%
.!, Bm ! >+ # .s/ 71
42
9 ) \ -13 !/% !, ) 9 P9
' A $% .!,
-14`| ($% .P($% $ 9! .K !/%
!,
-15A a !_ J !/ ! =/ KA C
) CJ RJ% (a% .%
43
44

45
46

! !

: $$
)) (1 (
# $% "! :
'.
.)*+
/ - . ! .
+ .0+1
-$07 "4 6!" 1 $ 2
;" 0 -$0* .
; %+ #" 0+1 .=< '"
! . ?@1 + ! .'F A 'C0 D " A%B # )
+% A1 H!I0 " J2- K
N ) (1 "
)) (4 S++1( '!0 ?@1 + S++1
47
; T 'C " A ) 0

. A1
% S++1 +1 -+6"XDB A "NB V
- !" # % N % #" #"+62/
+% N .= N= @1 . . ! A N B) N
K F 2"++ .! A% (A0"+.! A%
?] ! \" . [%+ #" 0+1 )F %V" S
a ^ / "!" % S++1 "^+
+" % N @1 ! +% . 0+1" A - N # %
) #" #"+62 /B %"
!+ 0+1 c@1 !2 " ^!6 #" #2% A+
! . +1+ # 0 )/@% c@1 4 ;T
+2%]d #" C%1+6 "C " "^!6
f^1 "e +-4 .
+62% !" S+! 60+1 Xg[%
"+ ?% S% ++ 0+1 !2 AN +^% $0
+" h 0+ SB2+ !+ 0+1 !2
48
*D #B e B= N S++1 ] /%

4.
((( *((() ((( ((( ((( ((( ((($ -((($.
12: 0$
%+ " e0+B 0+1 "4
+6" A% N[ ) +% .K" .! S!I0
"4 +6" i7B - A% .; - D 4
:+6 "4 - N= N / ") -
S+%"4 . l/B 2% # a1 0k+ ;T
% NA F N ! +0+% ./ .! []+- N
4i !@ " m- #'0 N h1) #" +1B
1B ' " V #B ;*4D = N <B *2 ^
o 0+1eAD.
" + ;% NA 0+1 J . #" +B N K+% A
q1@ ) 0+1 " H@ *e ^ C0 N
N= +0+% V" A!!%] ; T .! q1 I@4 I
@ AB @ . " - #* +
49
" V" HB@% 0+1 "4 +6" N A% e
"% A1 +% D !!% +B D m- )2" ) @B
+7 " % # *4 )r % N ' N
@! )*+ "i !).
5 :
+%+ !!% 0+14 i !) N
*4 " )r!) J21B )!% % +
#" +0+B 0+14 ? !!%" # ; T4 " : .!0
2% + . 0+1!) s N60i
! ?@1 I% ; T4i B N +20 "
+ t$ ?@1 %.A
) %+ 0+% .! 0+1 Vi N N!2
! ?@1 1 . A SB2 !i . / *4
"u m- # 2 21 o.
" - #+0+% r ; T +2% !) N
! .+ 0+1+*! 6 #" F . C 2g
#" Ak@1 A VB X +0+2% )0 %
50
o +% "!" " # 2g +% +

N DD :
B ^ N+6 A +1 ! 2g N
! @ )/ rD . )0
B ^ A [!- N .! 2g +1 "#
! @ )/ rD . )0
+ % +% .! 2g+ #" 0+1@N )/
. )2
+ % .! 2g 'B" A% % V04B .
! )A2% #B !@ # ^!6
+% S0k] *e C .
Au / 0+1 # 'C% NAu
*4 .
B C 2g .D \ % N
. Ai
B "+ e" " #B m- #") )0 + (
û " m- #1 )"+ . ([B]
!) 4 N60 ?@1 I% ; 4 +20 "
N !F . J N t$ . 2g
51
"!" 0+% "^+ 7 +2% 2g N6%

1 . )2 ! yI6
^[ ;6" a ./ "4 N+2% N
. AC =* 01
B *I . AC" .! ) ! Ni
+% !+ #1 2 "!" # ^2! #7
! . 2g
g% .- + 0+1 " m- #!) N60
V .! SI10 " A! SI10 H N!2 !)
*4 + ; T 4 #" r S0/
:
+0+%] ;B;B 012.0
+0+%AF " s ).(Trends
" " V @ *4 " 0.1
52
< ; :

2%+ 0+1 ]e] .2 :
-1 )$ @?
.?> :
N+ 0+1 + " # I@4 2 % NA
2g ) @% ]4+1 ! ! +-7 *4 N
+0+% N )*+% = N ) @% m- <B+ 0+1
+*! : H e )B" 0+1 V!2 ! e "+6
g A T0 ^ + ) %0 4B A !2% .
?@1 .! + t!2 rD .4 VB !-
4 ) @%+ 0+16 :F +
/ + F4 + " H! )% ?@1 "V! #
*"+ "+ ^ +$ J + @
" /B C%D.
-2 )$ @?
.2A :
N+ 0+1 VB ) @% NX F !0I
)F4+0+% J!I0 =1 )!% ' JF N
F +0+% +1 A!!% 0 N+ #" 0+1
I@4@ !/ 21%+% . 0+*! * F)r %
53
+ +*! . 0+1 ! " VB #=4 !0k )F4

4 )% t!2 S . " A1 ?@1
)r %+ 6X . F = !0k )F4
" \ . #i ! A^!2% 0 .
-3 )$ @?
.: -
N+ 0+1 ! B ! . " # #
A A% S!0 K ! . #" )0 #i
+0+2% A *z .1 B . I@4g% . .
/% ) 0'B " =1 . ( h1 - !
=1'D" !0k )F4" #: N!0 " A! !r"4
+1 ) " #=+ +0+F A 0 .
+1 ) " #=+ +1 !0k.)F4
+1 ) " # eA2 . 1
+1 + !% . V04B.
+1 + +0+2+12.
+1 + +0+2 eA2 . 1
54
! ; :

J!I0+ ; T " N %' "'" ) N
"( + 0^ A0A A1 +% N+
i7B 0+1 . K! )*+^ ;lB K
!" i7 # 0 N ! #" AeC2
0 !@ . J' F # *) +-
' = )r % ! 1" a N 2g; D
+" # 0 " # ! ./ =! 1B N
' D % '" H + 0^ "' *
A0A1" JD^ B*) +- )*+
.! +% % N^! eC )r % . A! @% N
0+ ; T J2-I6 :
N= +0+%+ @ ) 0+1 " # I@4 ]erN
A0% .
N= +0+% S++1 !^ N= V CB+ 0+1
)! I@s ( BC0 ]er A0% N .
N= +0+% 0A N +1^ N K ^ .
= N S++1 !^ 62 N +1.SB2
55
? #" + = N +1 62 N +120 SB2

= N +1a N ' 0A N^.
N= +0++ @ ) 0+1 V%I6 :
: A )$ @?
.?> :
# 0+6 +- #B!42-D # S++1 "#
I@4@:!/
) ( -2. <(Direct Approach) E
J!I%; T )0% 0I #" )*+ D .
4 +1 " +0+% S++1 ! . 1: N
-1F )$FH :
06 e #" 0+1 e ! . 1: .
= N )" #()*+
xxx
$0 : N h1 #10+ l
xxx
I0 :'0 N #10+ l
)(xxx
= F )$FH
56
xxx
= .'0 B2- . h1 e ) IB (#10+

= + e +B . 0 " #= + e 0A .
1 0 .= + e I " .= # "
1 . h= + e $ .= . .
+C% X7 1 . JC0 H ]?% .1r20 0+
@ 2- .! A ;" .10+
-2 <- )$ K. :
" #" A!r^ + iB A4 iJ20
= N S++1 " #; T : N!0
#" )*+^ + B A4
xxx
$0 : N h107 o 2 i
xxx
I0 :'0 N07 o 2 i
)(xxx
<- )$ K.
xxx
+ " +1F 02 e" 1B )0 )*+

+F . + #" 0+1@ I@%{B )/ 0I
X V0 \ ! 21B : N%d ! " #07 ) :0
" 0 + +4 A ! % . ?@1
57
0 * ( % i/ + .! " 1

'0 . 10+" #0+ h1 #'0 .+ #1
. " #0+" h1=+ B2 B I% ' .
) B2- h e h= +07 2
0 =B2- + 07 ( "+k 0 /
. 10+4=+ B I% ' ) .0 =+
B2 e 0 = +07 2 h=+B2 07 #" ("+07 h6% .^ != . \ ! " #07.
#" oB 0 ^ +4B ! %r
I@?B k% rD + A! S!I0 " o rD D
H ! C4 r@ J0% 0 0+1 ! " #;#0
[% #0+1@ I@ )/ [ ^ + ! *e ^
"207 0 ^ # +^ )" (H!% % + S4B
! "2 + 04 A ! % N@ % D
1 F7 F- 02% ! N =! )*+ N
+ 0+1+*! " #0 ^ +4B !.
58
-3 - -) :

06 + ! 0+1 .! #0 1: .
^! % $
xxx
$0 :'0 '6" N $
xxx
I0 :'6" N h1 $
)(xxx
= @0
xxx
$0 :B2- N h1 #0
xxx
I0 :'0 B2- N #0
)(xxx
- -)
xxx
\ ! 21B 0@ + ) $ 0 : (#0

i/ . 10+B2 B I% ' .
) 0 = + '6 h=B2- + ( #0.
^! % $ k 0 / + h ) 1=+
'6 0 =B2- + ( #0 ^! % .$
!= . + 0@ 0+1 . $
59
-4 K. $) !- ?>( :

06 *4 .! + 1: .
" C e* t0 ^ ) 7e #" To
xxx
o(0+1
$0 :'0 N t0 "+" +
xxx
$0 : N h1 t0 o 2
xxx
+
I0 : N h1 t0 "+" +
)(xxx
I0 :'0 N t0 o 2 +
)(xxx
= +1 + ! . t0
xxx
\ ! 21B " )B" + @ )/

*4 k 0 : " 7e " #" H!] 0
*4 o 0+1+" J!I% D . 0+ k 0
/ + . 1B2 B I% ' h ) .
.=+ "+0 =+
#" ( 2 h6% .^ 0 :i
/ . 10+B2 B I% ' ) .0
.=+ "+ h=+
60
( 2 . h6% .^ +0++ 0+1

6" )B" F @ )/ *4 .
-5!- - :
# i A0% 0@ I@ #" oB )/B I%" A
e" )0 ?@1 )! F- +F% D; Aa +1T
"^1 B .)*+^B +0 + K!% +A! % N
?@1 CD ," %0 7B )r % NA \
# C%1 rD N4 AB ^% N ?@1 ,
+ JF . ) (47 #
+ 0+1^B =6 + + %0 4B
i )^1" ) @B + N! A0%+% A 0+
"@ # @ N! )/ N= +0+% N ]g% A <B
26 ."+62" +2% m- N !+" N
?@1 + N '" #" A%+ 0+1@ #" X1
@.)/
61
-6!- O N: K
06 + $ J .! )*+ 1: .
i J)*+
xxx
$0 :" . h1 i J )*+ S2
xxx
I0 :'0 " . i J )*+ S2
)(xxx
!- O NK
xxx
" J!I% )i (4 7 #

+ 0+1i # C%1 J )*+ !\ ) @B N F
" N! B )^1 t1% B +% C% 0+
#@ HI@ a-e" V" .)/ N= H02% 0) <B
0i.)*+
% 0I X "!" % + "^+ 0+% N+
0+1 !2 "4; 0 D "+6B - o 0I
X . ! 0I X # 0 !"!" . #
1 N F7 2 i 0+1 N F7 +
0+1" :
" #eC2 ?@1 B =6.
62
)0+% S0k # ^! % )^ +" A!] 0

" #^ + 10++ 14 2g ! 21B (
1 *4 N1B )*+ 2 :
/ []+- N]1 ^ N '6 B2- "10+ 1@.)/
1 o 0+1*4 . 1 *4 0 N ] +1 "! +B I@4 rD . )0
#" h!6 K 0I X . +^% !.
#" e
"!" - N F+ 0+1 #% A
e 0+1 + 0+1 "!" # t@ % A
. +^% e6% F 0+% S!%
^% r
.)2 B
63
)( -2. P<:(Indirect Approach) E

J!I%; T +0+% 0I #" +1 ! ) )*++1( K
i{B o 0+1eAD N= .<B
a N )*+; +0+% K/ 1B N
") a N ' ! . 1: N
.= )0+% 0 m <B 26 ! "e o I 0+1 "\ " !Fg " 2 V+ i #" 0+1
I@4@ !/ B2 !2 0 H i4
#" [ * .07 . )*+ +% A! J%0
* 0+ F .= . <B 1 + . 1
)*++% A! J%0 . 0+*! " .= # <B
.= Aa0+ #" 0+1@ I@+6B )/ 0I
o X : .!0
64
= N ) <B$J

e0+ )02( N= S V" <B+
#" 0+1@ I@)/
$0 : o )r") 0+17e(
$0 VB 2* := *= V1 B
$0 :^ + 10+
$0 2* : )0% !
I0 :B VB r
= <B@ ) )// . ")
B2- h e
0 '6
N h1 "+" +
0 B2- #0
0 2
+" +
i J*) "+
RS )$ Q
?@ ?>
xxx
xxx
xxx
xxx
xxx
)(xxx
xxx
xxx
)(xxx
xxx
xxx
xxx
)(xxx
)(xxx
xxx
N= +0+% 0 S++1 " #@ I@ )/ !o 0I
X N= )0+% S0k # <B 26 ) $J
1 o]dB 0 ! : N%dB
/ []+- N]1 ^ N '6 B2- "10+
1@.)/
1 o )r" 0+17e 6 $J
!FgB * 2 e o 1F4 B
@ o - . !4
65
V F1 *4 0 N ] +1 "! +B

I@4 0+1 rD . )0
#" D+B # 0 K = N S++1 " #@ I@)/
o 0IB X Au{B K 07
^< N A1 )*+/ []+- N]1 ^ N
'6 B2- " 10+ 1@. )/
" #+C +C SB2 1 02% J!I% N K!% N1
N )*+% N = N <B N= N! ]g% D A1+
0+1 # C" N V% N C4 ) @% N1 N
N Aa% )*++% J!I% D 0+*! *)r" F
7e B * 21/D #=4 C
1B ) @% r ) " #=4 + 6 + N
/% =e* A%+ ^ " )r0 h=+ '6
0 h=+ B2- e / =+ B2-
.#0
66
X # 0 02 ! 1B B2 : .!0

UF : + ! 0+1 ! N= ! V1=
!" o" +% k X 0 "+1 ; T=4
Aa%; T + N+ 0+1?@ I r
N[ + ; T + " Aa0 "+1 7e
^1 $1 N% 0 H{ )*+'C 0 "#
!^ H )=s F7T 0A N 00+
N! NF7^ N! ]g0 D+ 0+1
N^ . 0= " N 7e
^1 $1 FB N )*+ -$07
! @! 21B.
)C2%7e I10 D !+% N * 0+ FD NB
]?%+ 0+1"0' 02% ) JC0 ] # = N)*+
B7e ; H!C2% S % 02#" ) B =6
" ^1 $1 ! f^ N.y 1
67
*((( W(((K>(((2A !((() -(((S. % "+1 : @

1/D lB #=4 N! J%0 + Br KB
* N Aa% 2 )*++% )r % D N 0+*!
* I@?B I%" F@ )/ JC0 NB B VB
=4 " N= # )*+ 2* i1/D #=4 N
= N=! ( (( H((2
(S F((H % D : (<Y.4B o 26
# C%1/ N = e +% 1F4
.0+ JC0 # ] /% ! . 0+1"
A - N ^ AB ! B 2 N 1FS+
+1 #" K 02% )F 0+1" +B N A - N 00A
# e+ 0+1# C%1
^. 0 ; !\ " ^1
@ I@ )/ rD )0 # $0; $0^ )
68
+F( #B AB []+- .; T+

+2 0A N^.
((( ((( < (((\- )((($ (((!--((( -(((H
.*(( N/10 :7 #) " #+ 0+1 i
#" +^ + %0 4B )^1" ) @B N/10
J0%) "rB t% 0IB A1 " # *4 " ! .A
@ )/@% I r .)0 %
07 # \!" N F^ + e* + ^ N
S++1 %D AB N )*+
% ! C ! k A !0+ 2 " N AB
) (146 t BD.
% ^ + +^ +0 i ! .A
+% @1 0+ @2g ! 21B )/ . +F0 D #
F N J0 21B; T+ c@1 ! 21B 0+1
*4 .% + ^ + +^ +0 i
69
! .+% A @1 0+ @ m- )/.= +0+% N ]g% A

<B 26.
J0% % +^ + +^ +0 .! i
+% A !0 % I@4 0++% I@4 0+ r0
! . t % )r % A4 N ! .
.! + rD.
!(( -W(( (($H ((!-Q.(( 0 : R i) "#
" 7e ^1 $1 N= N=! )*+
N= N+ #" 0+1@ I@4 )/ ; T
+% )r % D * 0+ F 0 2* i1/D #
=4 N= N R-S. : N h1=4 + ]g0

N! BC0+ 0+1'0 N=4 + 0 A
] ! N! N+ .0+1
> ( (( R-((1 (( :/ N6 +
+% ] /! 2 /% A]+% N =4 +
N+ 0+1'0 N6 + $% N= N
)*+I0 A h1 " N= #=! )*+ N= N
+ #" 0+1@ I@.)/
!(( -W(( (($H ((!-Q
(( # 0 :1 +
" 02 C #" r + 0++N 1
+% m- ; T + =4 " 10+6
1 '0 N 10+" #0+ h1 # '0
N+ # 1 #0+" h1 0 NB i+) #0
6 + h=4( k ) #0+0 =4
+ h6 + ( N= N=! )*+ N
= N+ 0+1 I@?B I%@.)/
71
h6!% # 002 C" h6!% # 0 : .!01 N

)*+ N! ]g% D N+ 02%) 0+1 C
4 N! ( N 1: N
$% I% " N= #)*+
$0
$0
$0
$0
I%
" 7e
" ^1
" $1
26
4B
h6!% # 002 0'B N h1=4 +

6 + )02% C ( r : N!0
$0 N
= N)*+
-S.
B2 )#10+(N '6
"+
-1
B2 +#1 2
i J )*+ 2
72
I% "#
= N)*+
h1
h1
h1
'0
'0
'0
'0
'0
'0
h1
h1
h1
" # 0 S ?B ^ #B N4 0I X
o 0I X N Aa0 26 +B #" 0+1
@ I@ N )/+ 0+1 { 10 o 0I
X +% NB #" <B V )*+ H%N= N
+ #" 0+1@ I@ V F S0k # )/k 1
]g% N N= N! ]g% D+ 1B 0+10I
X g% NA ^!6" e*+" V% )0+% N) 1B #" +1B
#" )*+ D N4 +1 % C1
+% e B #" 0+1 e I0 "A1
+ 0@ ! 0+1 " @ )/^+
i J=! )*+ N= N+ 0+1 I%
I@?B@.)/
X .!0 " @1^ + B2 + 0+1
)+ #" 0+1 I@4 rD 0+ #" 0+1
I@4 )u . (!0 +F0 D m- #0I*e .;#0
# 2 ! 0I X o 0I X.
73
^
: )$ @?
.2A :
I6 N r+ + 0+1 +0+% N+
#" 0+1@ I rD h 0 m-) 2- # $B
"e "+ I@?B I%" 0+ rD B
"+ N1 B) !^1 F "= #B e +
I@?B I% rD( +A X / N=+
) 2- *e .12
%' @ I rD N=4 !0k )F4Aa% N
' B # $% A $0 ! N ! ]g% N
rD )F4 # i A0% 0 N=4 +
*) rD " # V .)*+ +0+%; T+
1B k .! + 0 ' C0 N A!!%#" N
": N!0 " A!r
74
-1 - ? H$ Y :

20 :
!^ + ! F7 0A N^
xxx
)" $ A!^ 'AF4 +2 +F(

I0 : !^ + ! F7 +B N 0^
= - ? H$ Y
)(xxx
xxx
-2 H$ _* )$ :

20 :
+ ! 0+
xxx
$0 :B +" VB
xxx
I0 2* : +" VB

= H$ _* )$
)(xxx
xxx
^ :; )$ @?

.: -
I6 N rr+ + 0+1 +0+% N+
#" 0+1@ I )0 % F7 "@ )! AB@I
rD N B C" K4B 26 I%^
+- B2 .A!!% 0 +0+% + 0; S++1
75
1B k .! $0 ' C0 N A!!%" #"" A!r

: N!0
-1 )$ :
20 :
'0 N
xxx
$0 :'0 e N +=7
xxx
= )$
xxx
-2 - ! A* -! :

20 :
DB %+B N A0 0^ )a N '(
xxx
I0 :DB % 0A N A0^ )a (xxx) N

'(
$0 :DB %^! A0 )a N()*+
xxx
= - ! .* -!
xxx
76
-3; )$ :

20 :
= + 0A N^
I0 := + +B N 0^
= ; )$
xxx
)(xxx
xxx
!\ " % F @ .! [!- + i

*e ^ f B % K @ +0+2B [" +) 'F
". A1
# 0 d ?B + + +1 0+1; T#" I1
!) 0 1B V F )!% % + )*+ 0 2^% % +
V F/ 1B N ' N JC0 ?*; V F
!" N i72 +1+ + .0+1

)( !*%)( (%$ & % # !"#$
.
(/
+, -(%$ & % +, !*%+,

.
77
* bH?Fa * H

lB +F% @ e ! B+ 0+1% .HF
"+ ; T ": .!0 " A1
: D+ ! B 0+11F4

] :1 o0
] : r^ +%0 4B
: B$ .! J)*+
: D+ ! B 0+1: 1F4

% + ?@1 ;^1B@ I 1F" 0 e"" A0+ 1F
0 e A0+ 1F + JF .6
B + )C2% 0+1+ 0+1 # C%1 "e
+% . ! B+6B 1F % . +20
+ H S++1 h ! N ]z
/% ! N 0+1 " A - N ^ AB
H! B H N 1F S++1 4 02=+ 0+1 " N
+B N A 0 0A^ ! N B Ai 0 "!2 #+ #" ) 0+1 I@4 N!/@% ) ]er r
( N!0 % D K 4B o 26 # C%1;
78
/ N )0% e +% Br B % D 1F4

. 0+
] :1 o: 0
S% + ?@1 *e ^ " ^ ) % Hi
" # C% o H ?@1 Ak@1 ; "[ " #H!F
aDB t% D ; " A! S!I01 o)r" " 0
$0 A! )% N ?@1 + % C N
= AB + JF ! N @1 7 #+
0+1 ! 1B o 0 # C%1 I@4er )
N!/@% r H N )^1" ) @B ( N!0 % S+
+1 Au # i+ #" 0+1@ HI@ )/ K
"+62" # 0 . " K!% k A #1 "+ ] ! N+ 0+1 @1 ! !2 .
] : r^ + %0 4B :
^B +0 + K!% + A! % N ?@1 CD
" %0 4B )r % NA \ # C%1 rD N
4 AB ^% N ?@1 + JF 7
79
#+ 0+1^B =6 + + %0 4B

Hi )^1" ) @B + N! A0%+% A 0+
"@ # @ N! )/ N= +0+% N ]g% A <B
26 ."+62" +2% m- N !+" N
?@1 + N '" #" A%+ 0+1@ #" X1
@. )/
: B$ N! J: )*+
J!I% i 7 #+ 0+1# C%1
i J )*+ !\ N! B )^1" ) @B N F t1%
B +% # C% 0+@ HI@a-e" V" . )/
N= H02% 0 0i ) <B.)*+
80
*12 * bH Ec :

+ S++1 =
= .+ #" 0+1@ I@ .= /)/ xx = <B
S++1 . =
= .+ #" 0+1@ I@ .=/)/ = % xx
S++1 =
= .+ #" 0+1@ I@ - )/4B
- + @ =4 + Br i "#
VB= ]B
0 "+1 S+ +1 ";A F @0 . ?@1 +
V F [!B'" A% 0+1 II6l^6 -" 0+ A0+
0+ @" . V.A%
81
: ! d
% K0+ X # )2 F( .
'" . )r % " "% V / N4=+ ;K
: )*+
K
2007/12/31 2007/1/1 )$
= N
1600
^! % $
1200
" <B
400
" @ # $%) )/e 100(1F t
300
= N #" <B ! 0
100
0 )" (*
)" (50 +
100 +
30B VB r
) VB 2* (12= *= V1 B
)(22
= N ) <B$J
78
i J)*+
20
= N<B
58
82
E W Y
g
31 R<W
2007
-S.
-S.
100
0+
"10+ )B2- (N 110
e
368
'6
2
" ""+
580
-Q$ -S.
240
rD
-S _
1600
= V1
)(200
" V C7e
1400
-Q$ -S _
2220
-Q$ -S.
-1
-1
100
1 B2- - #0
30
" "2
6
i J )*+ 2
136
" C 6 +
6 !0k)F4
1000
+1
1136
-Q$ -1
2 :# A 0 680 D
!10 A2
+ 0 264
83
2006
>
g/h
30
120
70
10
0
h
280
10
440
260
88
8
140
20
0
h
1000
)(130
870
1570
600
)(70
530
650
0
0
90
18
10
118
10
12
4
18
0
0
h
800
918
200
218
0
400
280
0
122
142
0
h
! N D
4B 'C
-Q$ -d W)
-(((Q$ -(((1 -(((d
W)
140
1084
2220
130
652
1570
10
432
650
0
"!" : i
-1X @ r 200 \! B1F t
[B -2@ r " !0k ^1 )F4"\! B V! -
250 220 A^! % 1F t1F t
-3X @ = ! 400 \! B V11F t
VB % -4= *= A^! % V1 B 100 !=41F t
" h6" V C7e 6 30 AB 58 \! B 1F tt
1F
% -5=+ +1 300 \! B0+ o ! N 1F t
@ = ! V1
+ % -6 +1 100 \! B A B 1F t% N D0
D
% -7=+ 28 A t B \!" )B" 1F 10
4221F t
+ % -8 "!\ 48% 1F t0 B
84
@- :
-1! ; @ < E @
P< E.
-2 *12 * bH Ec
.
:
-1! ; @ < E @ P
< E.
: A! @ < E :
f %; T 0I 1B #B e ") )
N '( 1B I@4@) !/ N()*+
Aa% m- HB I% : N!0
85
: A )$ @?

.?> :
= .
$0 : N h1 #10+
= +1 " # e
^! %
$0 :'0 '6" N $
I0 :'0 N+#1
= +1 + ! #0
+1
" @) )/ 7e( )(100 -300
I0 : . h1 "+
I0 :'0 N 2
= +1 + ! . t0
" ^+
i J)*+
$0 :" . h1 i J )*+ S2
0i )*+ +
= RS; )$H ?>
^
:; )$H 2A :
X r
VB r
X = ! V1
VB= *= V1 B
RS R $1W
?@ 2A
] : r S++1 " # ! : !0
+ +12
=+ A0
%0 4B +2
RS )$ Q
?@ -
RSg ) R (h
S * R W
86
1600
10
1610
1200
88
)(10
)(1278
10
200
)(8
)(12
)(180
)(50
)(20
)(4
)(24
88
)(200
250
)(400
58
)(292
)(100
422
)(48
274
70
30
100
S 0
RW
Y ! 2A P -
=+ +1 " )B= V1
300
^
:! @ P< E
f %; T N"A^" 0I )*++1 ) = N+ 
= N ) <B$J
e0+ )02( N= S V" <B+
#" 0+1@ I@)/
7e
B VB r
* VB 2= *= V1 B
^ + 10+
= <B@ ) )// . ")
B2- h e
0 '6
N h1 "+" +
0 B2- #0
0 2
+" +
i J*) "+
RS )$ Q
?@ ?>
87
78
100
)(30
12
50
210
10
)(88
8
10
12
)(50
)(24
88
)$
?@ 2A
X r
VB r
X = ! V1
VB= *= V1 B
RS R $1W
?@ 2A
)$
?@ -
+ +12
=+ A0
%0 4B +2
RS )$ Q
?@ -
RSg ) R (h
S * R W
S 0
RW
Y ! 2A P -
=+ +1 " )B= V1
)(200
250
)(400
58
)(292
)(100
422
)(48
274
70
30
100
300
-2 *12 * bH Ec :

+ S++1 =
= .+ #" 0+1@ I@ .= /)/ xx = <B
1.5 = 58 / 88
S++1 . =
= .+ #" 0+1@ I@ .=/)/ = % xx
% 5.5 = 1600 / 88
88
S++1 =
= .+ #" 0+1@ I@ - )/4B
- + @ =4 + Br i "#
VB= ]B
312 - = 48 + 400 48 88
-e0 S+ +1 ; @0 . ?@1 )B%
V F'" A% 0+1 II6l^6 -" 0+ A0+ f
0+ @" . V.A%
89
j2@<
" -1 0+1! 2+*! N+ 0+1
" +6D" 0+1! 26A1" F
+" -2 = :
0% V0 B + +% * 0+S!% F
I@4B .!0
+% F 4B + B .! A +% 0+
!@ N .)2
! + 0+16 # F I@4 rD# 0
K!%+ 0+1+*! AB I% .! K
@1 .A%
" -3 N #B e + 0++ N 1
e0+ 0 N* N! A=! )*+ N= N
+ #" 0+1@ I@ +1 )/+6 0I X
o 0I X
J0% # 0 -402 0 N* N! AA!0 )*+
" # D N4 +1 +AB N= +0+%+
#" 0+1@ I@ +1 )/+6 o 0I X N
90
" # C+- #2 #% # C k #B)

" V" CI " !r.-$0
t!6% -5+ +6B 0+1 0I X #
+ +6B 0+1 o 0I X #" # 2 N2
+- ; #0.# 2
" -6 N24 % N +- N+ 0+1 %
+6 0I X o 0I X N+
-7) % i 2 i7+ S% #0 0+1
= N N= V" <B+ #" 0+1@ I@ +1 )/%
0I X N+ + 0+1 X.
-8) N= t!60+ #" 0+1@ I@%{B )/
" # #0I N #"+62+ + 0+1
?C -9 K +-+=4 ^ 2 t @ K! 0 N A
2* [- A + 100e* 1F t 12 i"V
K +% e* 0+1 ^ f 50 \! B 12 1F tX
K0+ 0 t .1 " K
" -10 ] 1 ! N= N=! )*+ N= N
+ #" 0+1@ I@B) )/ +6 o 0I
X( )( 0 " C =+ B2- e ) ( h
91
'6 ) ( 0 " C =+ B2- ) #0( h

=B2- + F4 ) 2( " 7e( ) (
^ - *D .
% -11 K0+ X # )F .X( .
'" . )r % " "% V / N4=+ ;K
: )*+
E < Y E-
g
31 R<W
/
2007
2008
0+
1512
1378
)(134
"
276
276
"10+
8940
9921
981
$B
566 12217 11651
(-) +
247
" ""+" +
161
" C =4 +
1499 24039 22540
r
1720
Dz "+
1052 12261 11209
" V C7e
)498 (7638) (7140
= N=4 Br
92
4069
1720
86
4632
498
420
420
= * S- :"
" C =4
2473 30802 28329
1
421
3418
)(793
V
857
3788
2931
F "2
3872
3110
)(762
'C #" )F40+ !0I
493
493
" C 'D" +
9433
1376 10809
i!Fg" J
1475
1447
)(28
1 #
6600
6300
)(300
1 0
3093
2900
)(193
" C 'D" !0k)F4
(512) 10647 11168
A0
100
100
e =+
2000
2000
B " o
5628
7246
1618
" C - 2 #
7728
9346
1618
" C 'D" - 2 #
2473 30802 28329
93
K 2008/12/31 2008/1/1 )$

= .
51224
^! %
)(38168
" ) C <B !
13062
" VB%V0
)(3100
" 0 "
)(4853
eA
)(498
= N*) ! ) ^+
4611
+" +
)(1237
= N*) ! ) 0$
3374
iJ
)(1606
= N)*+
1768
B "
150
+ A4
100000
@- :
-1! ; @ < E @ P
< E.
-2 *12 * bH Ec .
94
^B -12 "?@1 @ @e 7+B + 0 A

N B 2006 010 + H1F 120000 #
A 1200 m- H1F 100 A2! D?F
?@1 " " )" B 2g @ Ak 0A N
[i 2006 ?@1 i7 :
5?$ ?
g
$-H

-S.

-
RYU
gA(((((($ -((((((d
a
-
$ l02.
.* gQ
RYU
95
2006-12-30
2006-1-1
-
98000
72000
170000
120000
10000
120000
40000
170000
>
98000
72000
120000
10000
120000
40000
5?$ ?
)! K W2006-12-31 0
07
t0@!/
i ) )*+J
" i J)*+
= N)*+
250000
135000
115000
15000
100000
*
K :
% [/!B0 4B e* + .H1F 60000
@((- :!(( (( (( (( !(() (( WR(( ((0
12* 2006/12/31 @ P< E .
N!0 -13 !" i7@B =6
) "4C # 0 12 V F ) 2008/12/31 N A1
: (H1F t4B
' N .
# )*+ 12 .2008/12/31 N A1
!" : N )r % i7
% [/!B0 4B e* 0+1 .H1F 500000 12 VB % r !0k A B )F4 0+[/!B N.H1F 100000
96
X % = ]+0+F B *e H1F 250000 \! B 12+.

%=+ +0+F A A B D200000 [/!B N H1F "[ @ +2B +1 .H1F 300000 A
g R
? $.
-S.

-$ )(RS
g1$
-S ^*
_Q$F -S ^*
2 -mY.
RY-S.
gA$ -d a
-
$ W$
2
$ l02.
* gQ$
RYgA$ -d a
97
2008/12/31
2007/12/31
1150
1300
1900
1700
)(1150
1400
6300
1700
1750
1650
1950
)(1200
1300
7150
900
300
1500
1700
1900
1200
400
1200
1900
2450
6300
7150
# )*+ 12 2008/12/31 N A1

^! % $
" ) C<B
" @)/
" B
" 0
" 7e
= N)*+
6900
4700
2200
1150
450
650
50
1050
@((- :!(( (( (( (( *1((2 @ (( ((P

< E.
98
% -14 K0+ # 12 N A1

31@ 2008 20 2 :
E HW
$$ R$ g
31 R<W
) *(Y n.
2008
12
112
70
80
10
320
10
92
626
2007
14
98
40
120
8
260
50
100
590
108
8
16
16
120
200
80
10
8
20
140
200
60
60
98
626
72
590
99
0+
B2 #10+ r )F4
"'6
C0 "+
Dz I
" V C7e Dz
AX
" C =4
B2 +#1i J )*+ 2
F "2
)Fd
!0k)Fd
" A4 0 10 D
1F
" A4 0 + 0 #
D
4B 'C
" C 6 - !
"!" : i
%e7 + # B + 24e* 1F t 2008
" # $% @" )/ 7e " ^1
E HW
)! K W 31 R 02008 <W
*Y n.
676
350
326
240
86
16
70
20
50

^! % $
N F<B
" @)/
= NB @1
"
= N #" <B$J
i J)*+
= .<B
@- :! ( ( *1(2 @ ( <(E

@ P< E.
100
'" N!0 -15 X !- 2007 1 0A N 1

E -d !
g
31 R2007 <W
0+ 17
=4 58 + e6B 0+1
40 rD
135= (NB) V1
80Ni
330
30
51
50
150
49
330
6 +
!0k)F4
+12
" A4
4B 'C
[ % + ! *e : 2008 1

X % I 50 \! B.1F t
+ % +1 30 \! B B 1F t. D
%=+ A 20 \! B i B 1F t. D
+ % %0 B ! 2 22 #.1F t
N= \!B # <B+ \!" 2007 12 71 T+B 1F t
* " e + 22 T.1F t
X % I4 " )B=+ +1 50 \! B.1F t
[B@ 'F " a^" #4 " 26 )Bt
1F N! J%% +; T ! + <B T 1F tr "
@% @ V% " " #; 1 .
101
[ ) " #=4 + ) + (0+16
+ f^1B +B N 0 0A.12
@((- :!(( (( (( (( *1((2 @ (( ((P
< E.
V C% % -16 !" # 31 N A12007 20
" # +- @ ) \ :(H1F t4B
40
0+1" 2007/1/1N A - N
59
0+1" 2007/12/31 N A - N
16
+ ! 0+1 ! N=4
e " # )F4
t!2 #i ! -1
e " #t!2
17
^ +4B !
800
0+1 ! " # e
10
e " VB #=4
65
%0 4B +2
635
+ ! #0"!#
19
^ + +
71
i J )*+ +2
@- .! *12 @ < E

102
15 " #" F62 )*+ '
+-4 N @ ) \ :(H1F t4B
gR

31<W
38
335
B2- e
575
503
'6
10
22
"+
410
379
B2- + B =* ) #1(#0
155
180
2
K
400
= N)*+
120
" 7e
40
^ =4 o !
80
B VB=4 ! V1
35
* VB 2 r
@- :! ( ( !() ( W31 R( (0

12* 2008 <W @ P< E
103
104

105
106

"" :

)'& % # !
/0 +,-*) 7- 6 4 231#
: ;+< =-* 9 '#14 8 90 231# '#1
@A ?4%' + %
FG + 311# '#19E ! !# #B
H 8 I ?E '1-
N -8L K0 ? 31< -1# '#1
S )Q L+I < PG
I ?E ' 1-N ;+< -8 '+ S#
'T '+ S?' ?P< -
1# 1 2' VB '#1+ 0 S# &-+
<1# ) '#1 + Y S? 24
)+< (4 !'\
4 231# '#1
.
107
) " '&%

'#1 9\B! 7 #8 341#
#< '#1' '90 ' : -!)#
# '#1 )# # 7a
)# # #+ 9 d3 # cI
*a 01S HY 9 .< '2
B '#1 9\B ! #8
341# g-8 '#1 S -:
'#10)# # 7a
)# #
*a0
# d3
)(x
aQ 01S HY 9
)(x
'#1 9\B
xx
/0 ! !)# # N# d3 cI

) # *a N' 0 H *a 01S YHY
9 1S 9 YHY VB d3
108
# *a 01S HY 9 %

2\B + 9BF 2' i0 '#1 '#1 .9\B
- ) + :
#8#8 341# '#1 ' 2 jE0
k9!- S #8#8 341# '#1
< - ) lP?E <(1
#8 i0#8 341# \' '#1*# 1',
1', #8G aL 1#< &-+
'#1 ,A0 mA .
#+ 1', #8 341# '#1
1# '#1 ,A0 mAE#3
%+ -?SE #3%+ 8#H?S
0'# 8 & #8 98# ET-'
' d: 2 cI)- ': n < l 4 mAm
) a . mA
' 9/aL 1#< &-+ o '#1 ,Ao0o34 o mAo
1# < '#1 1', ': -
109
#3%8 -?S
#3%8 8#
)(x
H?S 0'# & #89
8# ET-8
)(x
< l 4 mAm ) a mA
) ( xx
#8#8 341# 6< '#1 1',

) ' 2' i0< l+ 34 d44 Q#
N< K3 34 9/ Q#1# 98 #' %
'#10 -Q Q : 1# 98 #' % '#10
-Q Q :GH *?? < 3Q
)- -+ g< 4 mAm !)
a% ,A0
< 1-+. mA
' 9/aL 1#< &-+ o '#1 ,Ao0o34 o mAo
1# < '#1 1', ': -
110
:
7 89556 3" 4 20+
1
xx
H'#+ ' !< d1# '#1

H +
)'N(
*?? \HQ 0 + )'N(

< < d) (2?*') <Y
xx
xx
) ( xx
89@?

7?5 >: <;"
C@DB9 +0@?
.
xx
< #oooo+)oooo oooo< loooo oooo4 mAoooooooom oooo!)oooo

a% ,A0
< 1-+ ?o< i-'#+ 2' mAom o
!) a% ,A0
< 1-+ -8 mA S :

)FF0G 8FF95?FF9
?@FF FF 3)FFFF 3FFH)3
> 5?9 <HG :
#8#8 341# '#1 &Eq
L+ g-8m '## 3L' !
<m L% 1# ,A0
< , '#10 mA
VB cI + L+ m
'## 3L' ! <m L%
111
L+ 9<Am '## 3L' *a

.

)0G 89@?
5?9 25 :
#8#8 341# '#1 * =-q
<
A L+m d31 341#
+- 1, '#1 # ? ' L+ 2m
d31 1# A< , '#10 mAcI
#'# #1 dN* L+ #4 g #1E1# '#1
,A0 mA 9%am ' 7- lP 2L+
+- 1F # 1B%< #+ 7 ' lP 2L+
0' 90 1 #8 N 0+ # <+
!'\
341# . '#1
" H0?5 >: <;" C@FDB9 C7G5
?@F
0+ :
#8#8 341# '#1+- 1 #
< #+) g< l 4 mAm !)
a% ) d: 2' i06 mA< , s1
!) F ) 'a !) ) # d3
112
*a 01S YHY 9%

<m : 4 E- H+ '# !)#
'#!Q ( ' ) d: 2'a a% F
) s1a% ) !)# - 1S d3
H+ #3 !)# # 3!Q ( )- ) g
1# '#1m< , ) a . mA
' 9/aL * <? &##1 341# '#1
m< u !) a% 1-+
<A g-8 mA S -:
M:? ) 5;)( R: @?
# d3
*a 01S 9 YHY
<m :
4 E- H+
'# )# '#Q
M:? ) 5;)( R;" @?
)# - 1S
d3H+
!)# # 3a% !Q
MFFFF:FFFF ) FFFF5?FFFF9 FFFFC7G5 FFFFFFFF:

;" @?
113
: TS-
* , 'a 'N s1!)
* N 'a ', s1a%
< P6< l 4 mAm !) a%
, mA g) g1# '#1m< ,
!) a% A< , mAF NK3
?0 8# g) g1# '#1A0 L .mA
)& 8XG 3 V ): +
< l 4 mAm o!)o a%o o,
<A mA
) goooo1#oooo oooo'#1moooo< oooo, oooo)oooo
a mA
N K38#
M: ) 3" HG C@D@?
FF%Y FF ) FF5?FF9 FFC7G5 FFFF: ;"FF

@?
: 9
L+ + o< io06 , o
oo- )oo'& oo% oo #oo ! koo+ oo
114
mAo oa o) o om o8 L' #1 1#

goo oo/' % oo0 goo+< ?oo< E-oo oo1 7oo oo oo<
#oo1& #oo oo8 -1oo ?oo< oo'a oo koo #oo1& #oo
o8 ko #o1& #o B 2' 0 # jE s1' - : \XG "
. 0+
o o #1& # 34 #8 E lP :
oo aoo oo34 oo-' oo .ooa 7oo oo-8 ooB oo+0
2007 o' 31 go 2006 o'31 G 7 1
31 o o9 8 7- Q# 34 I , ( 1-3) 24\
115
oo-+; oo+< oo ooPG< ( 2-3) 2oo4\ oo 2007 oo'
oo oo8 7oo- 1#oo oo34 #oo8 ooE looP0 2ooY .ooPG
o o #*o< #o +- 1 2007 ' 31 9
ooPG oo-+ oo01 oo aoo oo34 Q#oo oo34
. ( 3-3) \A lN 2 7
5^ V9
57) 31 ; 5
_[ +9
m
2006
2007
:>
a 7 # #)' #10
462+
2004
2466
7 # #)
2988-
11370
8382
0aQ
300+
822
1122
#oo+<) :oo oom< oo oo
297+
27
324
1305+
10137
11442
456+
2277
2733
69-
267
198
(HG dL 2?Q #+<) <Y )
108+
138
246
:>[
129-
27042
26913
(s?* 2?Q
2?ooooQ #oooo+<)oooo Hoooo+- oooo4
(s?*
EB% m<
Q ) #)
116
<;" ' 3

<;"
3222
4254
19566 19752
600
561
1032-
)# - 1S
186+
H+- d3
39+
)# 3a Q
294
210
84+
96
96
300
3'+
4 -'F!:
300+
4 #0
981
966
15+
*?? Q
25245
25653
408-
[ <;"
339
234
105+
#
1329
1155
174+
FB
1668
1389
279+
1B :
26913
27042
129-
[ <;"
' 3

&d )(1-3
117
V9^5
3-
1 31 %)2007 57
) -< 1 ( i:
1740
#381 !)# # 7
282
#38 *a 0#
'*?: 2
)(1530
492
\ E- d34%
M:0
)6 :
357
%8 + #Q ?
39
'+ ! 29 &3Y%
< < d <m :
39
< -8 #1!:
33
' -8 Q
963
M:)5 @
'*?2
)(6
%8 + #Q ?
)(75
*??
)(306
? 8' H H9
570
M:9 0

&d )( 2-3
118
""+0 : X
N -1? G' - 39 n- + :
H H9 +.
N -2!)# # 7866 n- 2007/12/31
- i:# d3 N!)# #
' i: 10857 n- 2006/12/31# d3 .
N' -3) # *a- 705 n- 2007/12/31 0
i: 1S 9 YHY ' N) #
*a- 558 n- 2006/12/31 0 i: aQ0
1S 9 YHY.
n-' -4'a % <m : 4
*?? - 309 . i:
-5' - 105 n-< 20077 7 i:
?Q FB%+ 7-' dg-8 0L 29
<. 1
m-< -6!< 8HQ 8# - 213) 2007
( i:
119
m-< -78# A ) <Y#8 a9LE

HQ + - 147 i: H?S < d)
.<Y
n-' -8) #1 H+- 4 2007/12/31
s?* 2?Q1 ) #E #3 jE0 L'
- 12390 i: ' jE0 n-) 2006/12/31 #
- 11040 . i:
%Gd -:
\+
)9 +0) -1" '& #'#S 2' : % '#1
#< 9\B' '90 d: &'F 8) c#'#1
!)# # 7a !)# # *a0
' #+L )# # d3 ) c#
*a 01S 9 YHY ! H '#10 ' %
9\B< 'B 2 '#1 #< 9\B' '90
g-8 S - :
120
'#1 9\B
2007/12/31
2006/12/31
'#10)# # 7a
2466
2004
)# #
8382
11370
*a0
1122
822
11970
14196
: #+
# d3
) (7866
) ( 10857
aQ 01S YHY9
) ( 705
) ( 558
) " '&%
3399
2781
-2? 5 ;i BH' : D *a 01S YHY

9 2\B + .'#1 m *a 01S
9 YHY 1# ' i0 ,A0
< , '#10.mA
BH0 SP ' *a#4 0
- 300 . i:/0 ! *a 01S YHY
9 #4 <#1 - 147 i: I u1 n- I
'# 341# '#11# Q '#10,A0
< , :
.mA
121
-3? 55 k0+ 7 #'#S 2' : m

1 H+- <1 0)# 1 H+-
<#' '90 4+ ) s?* #1 )#
E #3 L BH0 SP )# 1
H+- <#' 4+ ) #*?s
) #E #3 L - 11040 i: '90
I )- 12390 # i:< 6 'a
1 - 1353 n- 1# i: Q '#10, :
<
,A0+- 1F mA # .
P #1 ' 2#8 341# 7G 8
31 9' g-8 2007 S
\A(3-3 ) 24
122
V9^5
) 3- 31 %)57
2007
) +9 [_ "5(
) " 3 C@D@?
570
) <+ l 31 1FQ#

k)0 ) :>9 " 2 ) " 3 C@D@?
39
H ) -+ ( PG
75
*?? ) 34( Q#
39
< -8 #1! 34 ) :( Q#
645
9 @?

7?5 >: <;" \ C@DB9 C7G5@?
: R;) >:
2991
s1# d3 ) -+ ( P
)(147
' *a ) 0G (
)(312
'a <m : ) -+ ( P
) (1350
69
'a 4 H+

s10!)# '#!) !Q ) a( 0
:;) R<;"
)(1032
s10!)# - 1S ) a( 0
186
' d3H+ ) a( 0
39
'a !)# # 3a% !Q
1089
: ) 3" HG C@D@?

)(1
) "i C@D< :
123
)(456
)(147
)(603
'A <m EB% ) a( 0

H?S < d) <Y
8# A ) <Y#8 a9LE
: ) "i C@D< )(2
) " 3 C@D)
:
300
'a 1 -'F!:
207
'+ !< 8#
93
: ) 3" HG C@D)

)(3
39
5l?5 0 5 M+-) " '&(4) %
618
:;) ) " '& %l 0 ) ( 4 + 3 + 2 +1
2781
:) " '&9 %) 0
3399
:) " '& )%D %0
\ ( 3 -3 ) 24
" H0?5 >: <;" " " :

" 39 D0 "0 >"- :&)5
& ' lN i0 \ 1+ # + !'\
L+ 2m ! <m L% A
-mA d &E0 S0 cI g-8 L+8 !
<m L% -mA FA0 <1
g-8*a .
124
' &E+ L+m ! <m

% A . - L+ cI
\ + # ' k+ ) ) m'a ) ( s1
d3A -mA /' #4 cI L+
/0 - % d3#? 2 ? '
I ) ( 7- 14
'\ 9-8 a 7 -+ ? A ' -cI
L+ - : d &E +FA 8 HN
' K m P d31# '#1,A0
< ,
' mA i'A k3 34 9P+1# '#1
) 9/' VB1# '#1 ,A01< *N mA
) 'a \ #8 d3 ' d3 4
1# '#1 L ,A0\' #8 mA
) s10 d3' KL ' '#+ 2+ # I
L &E gB: d L+ +FA % gB
L+* F i'A g k3 8 . &31S
!#: g-8 31- dP+ S?

341# < '#18 &,
125
-S L 1 9+F: A < %#

:+- S # . \E
< ' #L0 N+ # ' ) k+ m=-
1 H+- B A B -mA =-
1 H+- B A =T 3!
? < 9A % ' iL+ KL1
i+, #8 cI#8 341# . '#1
#L G + # #4) k8 #8m
=-1 H+- B A .
I ' '#+ KL + # + ? <1

341# % gB < '#1
L+* F i'A g 34 k31# '#1
?< 9P8 . -
' & ?*- \A BN'G (4-3) 241 c00
10 E% 10 HQ% 341# '#1
\ 1+ # !'\ .
126
0
0
>"&)5
m! <m L% A0 -mA
A0 -mA
A0
m! <m
A0
%

md3
A0 -mA
A0 '-
m =-1
A0 -mA
A0
" ) : \XG E#8 341# '#1

+- 1 !'\ ( :
70 -+ 8#B
-:
34 -11 a - <#' '90
2005
) /0 \A. ( 5-3 24
34 -2 8 - Q 31 9'
2005
) /0 \A. ( 6-3) 24
-+ -3 8 P-+ 9< 4
HQ ) 2005 i /0 \A. ( 7-3 ) 24
127
34 -41# - '#1 8 31 9

' )2005 /0 \A. (8-3) 24
) & -5< ) d l1# '#1 ,A0mA
- 8 31 9' ) 2005/0
\A. (9-3) 24
-6?G 1 23 - ) /0 \A24
)(10-3
-7?G 8 S /0 \A(11-3) 24
128
............. V9
"5; " "
)) 5 31)2005 57
2005/12/1 2005/12/31
5
>: :
'#1 &S
3121
4400
) (1279
3400
2300
1100
! #E 8
6521
6700
179
"H ) " )0%
4700
4000
700
<m :
6700
5000
1700
<m %
9800
8500
1300
3 :
i :
129
d3
12000
7500
4500
! #E A
1350
1200
150
4 ?4!:
425
350
75
? &S #3
330
275
55
? 1S
250
75
175
P1S K3
80
80
3'+
2300
2000
300
4 'F!:
58
58
P-: K3
59793
49400
10393
"H i
2100
1250
850
8 29'
)(175
) (175
aQ 290
2671
1935
736
< aLS
4596
3185
1411
"H ' 3
64389
52585
11804
"H i ' 3
' : 3

&d )5" ( 5-3; " "
130
......... V9

1
3 31 %)2005 57^)5 :
5500
' E#3
1300
!+ %+
75
) < < d <m L%

%
25
' 4! <m L% &1S 2
60
' 18 L'G '-
50
< <% d
"H ^)5
7010
5 :
4000
? E#3
300
*? 3Q s3% -S
850
? mA
100
GH
5250
"H 5
1760
:5X
7 895 4
1
704
*?P s K3Q#
1056
:
1

&d ) ( 6 -3
1
131
""+0 X
""+0 3- X+0 %9k1 V7 2005

FFFF
oo4oo-+< 7oo HooQ oo 2005 oo #oo4 joo\+0Yoo
g-81 23 <+
< .1 7m< 4 L% 9420400 '#
< 20550 n- m< 4 L% <n-
L 021075 7' 4! <m
L% #4 25 4 7' d< N <m
% 94 2225 n-< 2300 '# 4
<m % <.4000 n-
g) n-< .2'a ?4 =- !) :1S 9 3
4 2250 (4 F =- l< 7!#4 : 36300
26550 n- ?B ca =- #8 250 7
=-. ?S- -<1
.3 7) 1 500 n-< <Y <
: </ 18
L'G ' - u4 ?S 2 #4L'G ! #4
132
131 aL 8# L'G I ' ' # #3

.52
.4 % 7 <:
2 1000 n- </ L'G <
E-\ ' 2 #4!) < : #4 \-
4004 '\ 'F g!:- <4 : < 600 n-
u4 ?S 2#4L'G ! #4 28 n- i 90
!) # 2 u1! E-#4 n- i74
< 20!) L 2' 4N#4 K3 .8
.5 \- 7 #'#: ? d% < 450 n-<
\- ? d% 94.260 n-< 210 '#
.6 d3H+ F \ 7 ': -
2005/12/31
2005/1/1
'a
8600
8000
600
S d3K,
17600
15200
2400
:! d3<B
16800
14800
2000
9 '#
43000
38000
5000
L d3
\ ( 7 -3) 24
133
1Soo oo 63000 no #oo'G& 3ooY ooL noo-< . 7

ooo34 #ooo8 ooo! 61000 ooo98L #ooo<& 3oooY
8#o o: o9T o 7o do' o'#1 1#
&3ooY oo4 9oo ooYHY 1Soo #oo'G 9oo oo\
. 9 YHY 1S #'G
#oo 7oo oo oo:!? oo4 oo4% ,Aoo0 Noo . 8
ooo4 #ooo) ooo' 90 1Sooo dooo ooo4 ooo4 200
9oo 6 1Soo doo oo4 250 noo-< oo' 90 1Soo
.100 n-<
oo4 #oo) oo:! oo'F oo1 oo 200 7oo #oo 9
&Soo doo oo4 600 noo-< oo 5 #oo+< &Soo doo
.400 n-< 10 #+<
#o8 #o) 500 o9 850 n-< '8 9 7 #) 10
. '#10 29350 29 g :!' F 4 'S
.175 n-< 0aQ 29 7 11
oo8 oo8 oo< !320 oo< doo' oo8 7oo oo-8 12
'oo' oo &Soo 80 #oo4 oo oo ooQ! doo<
.
. 58 # -: K3P Q# K3P s?* N' 13
134
N 14E #3o o9-+ 2 n 8# go-8do3

! :<B .
........... V9
) 3- 2005 31 %
) " 3 C@D@?
:
5350
E #3-?S
1320
!+ %+ -?S
20550
H?S < d <m L%
)(21075
<m L%
60
' 'L '/0 S ?S - L'G
)(3925
E #38#
)(795
8# -' -+
)(471
P K3 Q#8#
:) 3" HG C@D@?
1014
) " 3 C@D< :
135
2225
H?S < d <m %
)(4000
<m %
)(1300
) 'a <B 4,< '# 3%
2250
) =- s1H+ 1S 394
26550
?S!) -'F =--!:
)(36300
-'F =-!H+- :
)(1500
) <m
:
107
H?S !) / 1

:
)(450
E0
260
H?S < d\- ? d%q

: ) "i C@D
)(12158
<
) @ C)
:
3000
) 'a S d3 K-,:! d3

<B %Q
63000
H?S <9 d '#
) (6100008# 9A '# 1S
136
4500
) 'a #E A
50
) g'a 4% # ' 90
600
H?S )# 4 :- <4
)(20
# !) 1- :- <1
100
H?S )# 4# d 69
1000
H?S )# 4 'F!:
)(200
# 4 'F!:
350
H?S )# 8 29'
)(175
8# A aQ 290
)(240
'+ !< #
10965
M:) 3" HG C@D)
)(179
) g s1 '#1 '+9
6700
'#1 '+#< 9' i
6521
) " )0 )%D %_
\ (8-3) 24
................ V9
: G : 2"
1 ) " 3 C@D@?
M:
1
1056
' & ) ) d Q#1# '#1

,A0mA
100
GH
300
*? 3Q s3% -S
58
*?P s K3 Q#-:
75
d< 3Q <m %
)(50
< < d) <Y
)(700
'a ! <m L%)'N

' ( 25 &1S 2
175
137
'a N K31S
)(42
)(150
'a ' E #31S
75
'a ? E #31S
20
s1!+ %+ 1S
55
'a ? 1S

"H )
: ) 3- HG C@D@?
1042
\ (9-3) 24
?G 1 23
<.......... 7
[ "&
> C@D< )
5p)
500
4 'S 'F! : 8 29'
\ (10 -3) 24
138
<........... 7
^ 3-
! #8 341# N '#1 '#1 9\B'#1

# 7# &S ! #E 8 8 ' 2
< d! #E # ' .#B
\ (11 -3) 24
139
" \+

"
'#10 &# 34 - 1 23 &##1
:
#L G '+ #10 &# 31
#+ & 1', 34 lP&#
#1 I nE L' u1 + n-
E- < <-, 1 : + +- 1 S
? * <-+ ' KL?G 98123
.
2007
) " 3 C@D@?
:
#3%8 P1
28447
8# #3
)(23463
H?S 0'# 8 & #89
237
8# ET- '#10'
)(997
< l 4 mAm ) mA
4224
) ;) ( R: @?

:
H9 ?4 !:
140
)(650
aLS d3 -, 1F a ) ( <4
234
H9 H+- #1
)(288
) g'a 1S 4,< 8 3%
)(360
Q ?4 !#- -<4 :
)(120
;) ) ( R;" @?

:
d3H+
600
9 '# #- -<4
)(200
M:) " 3 C@D@?

5X
7 4
1
3440
P K3 Q#8#
) (100
3340
:) " 3 C@D@?
) " 3 C@D< :

P1 ? A < ) +(
50
'+ P1
200
P1 #3
300
P1 + #
1200
#
) ( 600
) <Y
)(500
650
M:) " 3 C@D<

3990
) " 3 C@D)
:
)# #
1000
)# 29 &'F 8A <+
800
141
# 4 'F!:
)(200
) s11 !Q
)(1000
'+ 8#
)(400
:) " 3 C@D)
200
Ym + ? -8 '#1 9\B
600
:;) ) " '&%
4790
'#1 #< 9\B' E
4050
) " '& )%D %5
8840
142
+q7CG
.1 lP?1 < '#1 d 9\B
-
o.2 oo o34 o o9/ oo1#oo o)- o'#1 oo
) < l o4 mAom o)o ao mAo

.3= ' L+ 2' K 341# '#1
:
o *a 01S 9 YHY
o m *a 01S 9 YHY
o m! <m :
o m! <m %
) o m+- 1F d3
#
+- 1F !'\
o
) m =-1
+- 1F
# + !'\
143
. 4 ' ) K m d3) m

=-1 H+- B S,A0
, mA ' ) K m S d3,A0
' ,) m =-1 H+- B
S ,A0%
<............. ?E
. 5 ) - \ '- BN ' 2 9P/
) 9BF ) & Q#< ) d l1#
'#1 ,A0+- 1F , mA # .
. 6 ) - \ '- BN ' 29P
/ ) 9BF ) & Q#<) d l
1# '#1 ,A0+- 1F mA
!'\ .
34 -' .7 a 1 7 31'
2006 31' , 2007 34 8 Q#
31 9' , 2007-+ 8 P-+
HQ 2007
144
V9
"5; " " 31'2007

-< 1 i:
2007
2006
E
600
450
150+
'#10)# # 7a
1500
2000
500-
)# #
750
500
250+
aQ0
100
20
80+
<m : )< 2?Q #+*?(s
5000
4000
1000+
4 E- H+ )< 2?Q #+*?(s
900
800
100+
<m EB%
80
100
20-
)# '#) Q
85
50
35+
) dL 2?Q #+<) <YGH(
9015
7920
1095+
[ >:
990
850
140+
)# - 1S
6550
5735
815+
d3H+
60
70
10
)# 3a Q
95
65
30+
3'+
50
50
--
4 -'F!:
>: :
;" ' : 3

<;" :
145
420
400
20+
*?? Q
8165
7170
995+
[ <;"
250
250
--
#
600
500
100+
FB
850
750
100+
[ ' 3
9015
7920
1095+
[ <;" ' 3
' : 3
< 7
34 8 Q# 31 9' 2007
-< 1 :
600
#381 !)# #
75
#38 *a 0#
):i
)(450
\ E- d34%
225
M:0
)6 :
120
%8 + #Q ?
15
'+ ! 29 &3Y%
10
' -8 Q
370
M:)5 @
146
): i
) (5
%8 + #Q ?
)(29
*??
)? (100 8' H

) (2
d< 3Q <m EB%
) (1
d< 3Q) <Y
)(3
? -8 Q
230
:9 0
-+ -8 8 P 2007

N .1? +G' - 15 n- :
H !) < + 2007
N .2!)# g# - n- 2007/12/31 :
# d3 N!)# #
- 1500 n- 2006/12/1 :# d3 .
N' .3) # *a- 250 n- 2007/12/31 0
: aQ 01S 9 YHY 'N
) # *a- 200 n- 2006/12/31 0 i:
aQ0
147
1S 9 YHY .
m-< .4G< 8HQ 8# 100 n- 2007

-
. i:
m-< .58# A ) <Y#8 a9LE HQ

- 54 2007i , i: < m-H?S <d
) - 3 <Y i:' dL n-GH )
#+ - .i:
n-' .6) #1 E- H+- B 31g
2007/12/
s?* 2?Q 41 ) #E#3
jE0 L'
- 5100 , i: 'jE0 n-
)- 4091 n- 2006/12/31 # . :

d< 2 .7 <m EB% \-10 9E- . i:
+C:
.#8 1# 34 7 '#10 8 9
31' 2007+- 1 # .
.#8 1# 34 7 '#10 8 9
31' 2007+- 1 !'\ .
34 -' .8 a 1 ?# < 7
31' , 2007 31' , 2006 348 Q#
148
, 2007-+ 8 P-+ 4 < 9?#

HQ : 2007 i
: V7950
"5; " " 31)57
-< 1 :
>: :
>: 79
42
10
32+
177
43
134+:! d3
219
: )
149
1+
&S #38
1-
'#
14
13+
)# '#Q
22
550
246
"H >:

: D<;"
17
8+
3'+
1+
3
19
10
[ <;"
531
236

"0) +- _+)G
S:
' ' +: l
4 228+ 219&3Y
447
44
17
27+
< 8 21%
40
--
40+
8 < d&3Y
531
150
236
"H ' ' +l
)# 7<+

34 8 Q# 31 9' 2007
-< 1 i:
)5 @ :
52
'a -+E 1 4
23
#38
21
< < d
[ )5 @
96
): i
8
s1 -+E 1 4
? ' 8
? ' 1H8
18
M: 89@
78
)6 _ :
40
8 < d&3Y
13
\< #3
' Q
59
137
M:
7 895)2
151
""+0 : X
-1 4 0'+ )#o o 7oo o8 o<+
2007 ': -
M:
7 895)2
137
', i
44< 8 21%
84
40 8 < d&3Y
53
G)0 :

17' d! 31
11' d0' 30 0
38
10' d 30 V
15
: 8955 G) 31 _0)57
# j - 2 ?# <m EB% jo i0

ioo'#)ooo :
ooo' VoooB oo<Y#?oo dooo:!)ooo
< H A
+C :
#8 341# #?o '#1 7o o8 o<+o
31 9' .2007
152

\+ %Gd :
gooo) '#ooo+ 2ooo' -1 ooo4 l<ooo' ?ooo< dooo<ooo ooo8
% #4 - 44 ) E < 'a o s1o
oo1oo 4oo oo)- ( oo goo) goo1#oo
'#1 ,A0 4 mAm .+
oo,< -2 ooPoom oo< oo oo ?oo0 oo+goo
) g1# '#1 ,A0 .mA< 'g) 9/
1# '#1 ,A0 34 mA1# o'#1o
' ) --< 1 : ( :
137
M:
7 895)2
)G :
)(44
', ) :< 8 21%
93
)(98
)(13
1
17
) g1# 4 '#1m +

'a % # )- 125 s40 i:
- 27 i:E ) < 8 (21
'a '#
'a #3
M: ) " 3 C@D@?
o -3oo 1#o oo'#10 oo-Q Q,Aoo0

< oo, o:
% ! #?o io'# joo <om oEB%
) . <Y
153
-41# '#1 ,A0

< ,' '
4 &3Y?# <- 228 n- :!<
8# HQ 2007#4 - 45 :
B 2 #4 I 24 ': -
- 9 :) # 3'+
43
!< 1 ' 8 9++
52
17
s40) # 3'+ Q+
45
>9 - .
< g) 9/1# '#1 ,A0' ': -

228
'a &3Y+ <9+
)(45
'+ !< #
183
M: ) " 3 C@D)
< dLooooooL g?ooo1#ooo ooo'#1ooo #*ooo
,A0 g) g-8 mA1# '#1 o L,Ao0
' ?o0 go) goo'a o2007 o o8 o'#1
#4 - 166 . :
< P6'a o'#1 o#o4o- 53 c o:
?0 g '90 '#1 #4- 219 c . :
154

)(4

155

)(4

*+) % ( ' $ % " !
/0-,- *'5 12 .
<$5 *2 ;5 *+ 8 "
$ % " /0- >$
.
/ 2 % AB @
* /0- )$ DB E
D HI "
! N@ LM'5 .L
156

-1
.) /01,-# ) '& % $#

8 ) :;#1 78& %50 = 23&<
> % ) 21 =& 2. <#) %
*+ %/ - 2) % ( " 0
/ '* "
./0 T@( E B S! N (< S !> 0 S / U
5 8 ;'+ . 8 W
'' X' / !/N
) +*\ ([!
Z . 8 W
( /+ ] / ) M+

EW . _[ % 2 ^, AN
W )$ D .
) % 3=3 $#
)$ - 3 D -'*c5( / ^ ($
) % - 0% *+
157
@ 8 \ " \ . " /0

)( E , + ' " / !(/
" / _ " g >$
L, ^ DS @
D % "
/0- 0! L *+
(@ %! 8 +
W * ! +8 / " !
@ LW 12) +
_j i'* i X * '8
H - .
*+ - 4 * D ; c
>$ D8 + !/
l8 m $ D(+
+I5 ( $H(8
\ D _ @ '.
158
1C
FGC - 5 D : %8

.#8=
' H1 . <#3
HKC : %1##
%1# =& JDC./
2>L . 3 : %1# :Q MN ' OP)%
%=G %=<G
<1=DC H>1 :D3 %1 S3 .
.U
=>1 : XF <WC; VW <' :
: %1# . %1#<>L : 3
%ZF.%O
%- : ;- : %-P& %G1[ %0#
-# %-PZP QC N : %-QM
. 1=C
%-QMN : : %-'# M =]P %1=X
OPQMN ZP 2>L : ZC N :.%1#
%-= : 1 : %-P;C <#) ^#1 : :
20L=>3 =L > %'N
,-# .
159
%1#<>L : 3
( p8 - 6 %0- @ /,]5
<$ L,@ X M'5 qZ
I 0M'5 - %0-
/+( L8 H" ! g 8
Ai 0 ($
.H E2
0 B* ts@ rs t$
0\ v'M ( ! %0- t 0 u
'8 M'5 <$ L, 0 ( ! _H_ //c
L$ E u$5 . +M'5
' %/ %0- , 0 %
%0 - LM' %/ %$ L$<$ u' /$80 / u' 8.
- 7 (M( <( 0! . N5
" A8+0 ! B! %
tm !0 - /0- '
< 12! /S /\ E M
- " !2(2 t ( \ A," \ 'A8
" 0.
160
m 5 - 8 8 ( % LM

/0- 12!0 ], LM
5!], / ! /N@
(
M'5 m 'M
]) %0-.
) '& % $#
:;#1 - 9 C '& % $# UZ %1#

.) %
=3 H3 %- ;-QMN
=.1
-10 ( / L! N@L
M'5 N( L 0 H M
./ A+- A ~+
"*+) % ( _ E! " N]
\ / " /0-0
'* 12 % m$H ( E!.N
161
m $ -11 - ! L0( / 0

*M .v E + [
+ m) H g \
$ < ) @ <
\ " !! t .
%-;-
g -12 U! N@c; L
) " + $ " !
Z ' -5 ( @
' " ' %/ $ 'M ,
( ,8" i5 " < I .L ,
+ !0 8
* @ ^ L I ;
( @ L.L+
-13 ! N@ L'' DB
! NZ ) + <( U /![ E
H - I 8 LI
162
\ (~ *+ . " M i

! N@ L :
) ( s (^ ^)m %*.
)( s Z 5
Z I.
) ( ' ( ^)mI.
) ( " !( .%/
)( s /"
+$ N c5 +]
I.
) ( ' s) A LI 5
8 0!N / ( ! N LM'5
" t,*<.
) ( s /( p8
q m( ,.
T( $H (~ +I U LM
(^ \ L\ (M2 % 12I5
" \ 8(~ *+ ^ [ E
163
( LM 12H LM ! !N

M'5.
p8 $ -14 ( ' %/' $ q L
, / " 120 /![ 8 _ *] 2
%$Z 1 ([ E2 .t
c (^ % L , /
" / %! /! .L@ N([ LM
/8;'+ / %
! - L@ N!( D / Z )+
12/.
%-QMN
-15< Z L+ rc!N
M'5 - / 12 LM !Z
2 <8 % " \ L,+ LI
! " M rc!N
M'5 :
164
) ( $5 \ _( \ q

' \ I B L, m12
v0( / D N'
v0\ (M %! ( 2 .
)( s (^ \ (M\ q
' \ I B. L,
) ( $5 ' %/ ' W
I l<8 )(*H
E ( %0-
E qZ /( p8 L
, . (/
)( s (^ ' %/ ' (W I
l<8 )(*H s
E+ ( %0- E
qZ /( p8 L , . (/
)( B - I
)(*H DB -
;'+ ( .
165
) ( s L<8

B - I )(*H
DB -;'+ (.
) ( , +
I 0 % m 12
q /( p8 L , /
" ! /!. N
)(
s , +
I 0 % m 12

q /( p8 L , /
" ! /!. N
% '8 " ' ! B* "N@ /]
8 [ 12/ ( X' A
] 2 . 1B* N@ %
%-=1
-16< Z L+ rc!N
" + t! / L; (,-
166
+" M

rc! N L :
) ( s rc\ ' %/
0I.
) ( H $5 ' '%/
.
) ( s \ !
^ + !
+ I <$ .L,
) ( + g.s
)( /T* , +
]5 ) % , ( D.
167
) H3 %1# %-;-
.) :;#1 -17,-# ) H3 %1#%-

FM
;- : 3
) ( %1g K
21 : f )H
=P & :Of %G=W %1#:O
=) .%1#
) ( j %1g K
21 : %1=GC
] :
m GF ) lU3
j % %1# O,C DM
=W =) ;- %W
%G
=# 1f %
QMU %1# =. 1

-18 Nc 0 $
+ 2 0 5 *'( -
q Nc . Nc 0<8
" ) ,Z +s
,Z :
168
)( Hi+ '8*\ ( .

)( L DB 0 ))
_ /) ) (+
;'+ ( I )$LI
( + :
) (1@ >_-_ *]
(+- ) @.L
) (2 q I .
) (3 I 0 _
( ! NM'5 . L
\ 8 % - 19 D ! N@ L N
qc \ L DB(~ *+ (_j
(: j
)( @ >_-_ *] (+-
) @.L
)( q LMZH *<< m)A
; ,( )+IH q , 8(
q - . $
169
)( ^, I 0 _

( ! NM'5 . L
( 5 0 E \ D !N
@ q N( Lc /[( E Z
< <~ )$ / LI@
_> _ *] (+- ) @L) H3 %1# %-QMN =1
.) :;#1 -20,-# ) mW=1 #3 1C)=#

& H3 > %G :O=W %1#:O
=) %1# H3 %0C# %-QMN =. 1
) %1#= : %DW " "21
" "23 .) <W) 21 :MP . :
170
) .) %1#MP :
H>1 -21) C 1 %-P %1#;-

QMN = 1 .) %MP : :
)( =W =) H) %
%1#U )3#
pC q>C %1# %-
H3 N
q>C %--# .
)( =W =) =# %1# =>1 : <
3 1M=>C <;3 =Cr1
' <'DM.
-22 M s /
"21" :
)( $ ' )^ >8 0. AN
)( %-5 (+8 / H ('N
'M .
)( iZ H (! /<8 %
' . %/
171
M s /

"21" g H<8 (: j
)( g) + (H ($N )5 .
)( c (^ M'5 .
)( + I <$ E LM L, 0
' _H_ /$8 /c . L$
H>1 - 23) 1C %1# H) %Vg# H3

%-P .) %3 %GMs %CtM : :
)( =W =) = %1# M =& :
=>1 < C r1DM D3 .
)(
u=& GMs3 %3Z . <#3 <DM
)( wG %1#U %3 1GC 78
. wG
172
%
%1#%#OP
0GC :;#1 -24 %1# H) %0C#U3

%
%
%#OP 3FM
p M G
C : r1 $#.
%OC :;#1 -25 %1#-
%]F %
%
FM
%#OP M G %) H
%13
%=C : %#OP r1 .%1#
% -26 ( ,
( N " ^ '8< (13) %$
* (_W @ ' \ H ,
~+*'( E ' \ + -
0'* ' ' < ~, E
Li+H ( % , ,
( ., ~+ 5 02 ('*
' < u]! ,
( .,
173
5 -27( * q )+ 8 i@

' \ H , ! .Ai 0
_ @ ' < " /0-
/( p8 ( 8+ )$ , D
E + L, ( /0- !/
H
. % 2 < g
i! N@ LM'5 L m2
m ) ,( ( ' < " /( >_-
12 ' < )+ ! /.
=& =C1 P

:;#1 -30 f ) H H3 %1#=%W

=) H3 %=& =C1 P

#3 >-
/1=C :;#1 Q
wC %1
<#3 H3 ZP
.) 3< ;-C %- QM .1=C
% 31< Z g ,) HI
)$ D ' %5 ( /<
)$ LI %' i B / + (/
174
'8< (14) %$* (v0

$5.
32 ) ) s
" ! / ! @+'; +( L
. , 5 0, ( A +12
(W + I . $ )
) " s! /
! @ - L! " \ 8 _; /(~
*+.
A % $) ) s
" ! / ! ! N ! !N
'M " ! v0 LM /<8 "
) " M'5.
A 0 -33 ' %/ " !! D /
! 0 LM /<8 " .% $
A ' %/ s
175
! N@ L+ L, *+) %

" " ' ' %/
rc@.L
K& .) /Z
:;#1 34 f ) H %1#K

%C&/
) . #3 >-
Z .) <1=C :;#1< C
H3 %0C %1 %- H3 H>1 2 3 ;-> H
<
g3
%-,= 1 QMN ) . {O=F.
-35
m) " A LIH / U

! " / %! /! L@ N 'M
)$ L D " 8 /' %q

$H m N! ( 8+M'5 t![ L
q 8 (m) - A!/
* ) +
[ E2 m) A+ ! !N
@ .L 8 % 0 D L0( "m
- " L / !
176
" ! /! N'M [ D

m " !! t 'M
)H E %^ ( m
! M- [! % t< Z ,
gm) A+.
QMN :-
% %- -) -.%
-36 '8M'5 c c (
('* - B 0 B[ 0 M+
< ) 1 D " _
( t( /i M / M+ : E
' %/.
" -37 /<- /S I / N+
( )! S '8< (27) %$*
( l<8 " 0 ( ('* B
+' A $) / i )$
D /<! i +
I ( / N+
177
/<- /S*'( 12 - B 0

)$ D * ( /
('M / I ( / N+
E2 s I (/
( I.
g
: |D-
%L )P ZP
) :;#1 38 :O %1#g H) %0C#
: |D-
% L )P ZP
#3 >- <1=C %-,QM.

.) :;#1 39,-# )-
<3' #
: |D
-
% L )P ZP UZ
>-
mC H) :O H3=# :%
) (
- :Of
) ( 50
3 H3- 8 2C { )H
$1X %1#.<>L : 3
) ( S3 %1# : <>L : 3- %
%
L )P - .<
2C .
178
) ( S3=]P 5N3
UF %1# : 3
: <>L- %
% L )P -
/GL %
=3 <
2C .=# &.%G
+ -40 <_j L D (^
( - I ^ +
< Z g L+\ ]5
E L< " /( %
rc! N@ LM'5 LI .5
_ %L : 3 $#
:;#1 f ) Q3 H 78U3 >3 : ~: Z
=& 2 %1
% O =C :=3 %
%-,QMN = 1.78

" -43 %q M ! NM'5 _; L
" L0 \ [!0 5 t _ /
c " i . D+'
H q )$ D ^ )$
D - 12 AN 5 !
i . MH q :
) ( c \ ( L8]5 (c /
DB ,.
) ( c DB\ - . 0
) ( L8 " - . 0
180
=>3 %1#<>L : 3
.) :;#1 -44-# f )=>3 H %1#: 3

<>L ) :;#1 S %1=G%&' : %#
$# 3=#
< %: <C :
5.%
S! -45 ' <
!8 %@ ]5 ( '8<
(1) %$* ( ) % ~<
'+ !0 8 /N /0-
% -46< Z _ @ '+ !0 8
: LM /0-
@ A+ ], S8
'M B E '8< %$
) (5* ('+ '8 @ "
'8 NI.
181
L N ZP
:;#1 -47 mC,-# ) HP] < S %3 %1#3

<>L : <
DC :,-# jFMU %L
= %M $C 3 %)=0f ) ..p

, -48 * 0 /\ /0-
/( p8 *'H - q ('N
iM " E\ /0-
c /( p8 ( L 0 ( /$
" H8 $ !!$I 0 DN
\ *'H - q
( I .
0 $ -49 s sZ *+)%
%// L,] ' .î
< Z 12 ^ DZ " E
m2 :
182
)( H/+ g $5 q (8+ 0 $

N! -@ L + +5 B
' cZ " $ " '* E
H/+ .
)( g , L! N@L
M'5 L (8
*'( s î +)%
.
)( g , LM $B
@ < L 0 (N
-H ( $N@.L
)( $ ! N@L
M'5 N$ L0 L \ @, .
-50< Z L+ LM
$B@ L $B " S 8 (N
@ L ! 0 t*+ 8 !>
L0( M+ i \! /$B@ .
5 (M'5 ( L0 \! /$B@
183
$ ( /8 N* L++

8 \8 .
*+ + -51) % < Z
A+N %/ %/0 - ( $H L0 E (], / !0
N * .
184
$LU3
) $D3(
'& % $# ,-# H3 JGGMs %
i D8 ~s ], 5 .
/ D8" ~s DN + "
. /! ~s
~s -1 g M i g
M (N (+ L,
'8< (1) %$* ( ) % .
~s -2 )$ 1+ LI ]! v
% )$ D " L Nc
q Nc % % )$ LI
5]! N < Z "
'8I .
-3 sZ [( $H )$
:
185
^,' " %/ ( %.t, 590 g( /)$

!> \ " % /)$ ]5 "
% /( /: " j

100

100

40

650

100

200
! t, 250 g\ ' %/ ! g

t, 250$ LB " s. L,
!> ) ) t, 400 ^ t, 170 g /_
2 $ ^ m_ t, 100 g 8
( D) . (+
186
!> .t, 1200

] m)( " A ! / 400 t, 1000
" t," . % $s '8) Ag( s
HI t, 200 . m) A]i8
.t, 100 g( +
>$HI i ($ \ _( ( 0,
( t, 1250 g " % $$ t, 900
DB / ," . (@>
\ .t, 350 g (M
^( %\ _( ( 0\ t, 80 îH 60
t,.t, 20 g( E
(+- m H " ! 2005 /) g( 8+
.t, 100
187
'& % Z %0 2005 / 12 / 31 . %<#

!30650
"#
)(26000
'&
4650
*)(
)(450
' ' * +
)(910
"
)(400
', '-
500
' .'+ /
)(40
'0 1 '2 3 &' 4+
3350
' '27 5 8 2 5 '0
180
,
'0 &' 4+
3530

45 1 '2
)(300
&' 4+
3230
188
5 %2005 / 12 /31 . %0

2005
2004
{#O
{#O
=]P
" /0-
410
160
(+- H
1900
1200
*]
1000
1950
S8M'5
2500
2500
\ 0( (M
3730
1910
îZH
)(1450
)(1060
\ " \ (M
2280
850
",\
8090
6660
5N3
(+-
250
1890
) 8+
230
100
s) A8+ LI
400
1000
BL,
2300
1040
",]5
3180
4030
+
1500
1250
( ]i8
3410
1380
189
- ", +
4910
2630
",]5 -
8090
6660
+
%1g )f '& % $# "17"

2005
#O{
! N@L
s ! H
30150
!
)(27600
! @L
2550
)
)(270
s) A LI
)(900
! D L$ q
1380
s +s ]5
180
1560
\ " ! N@L

! NM'5
c ( )( " \ )(550
)m (
c \ _( )m (
)(350
s (^ 5
20
190
) s
200
s
200
)(480
\ " " *+! NM'5

! NL
s \ ' %/
250
s $ LBL,
250
] ,
)(90
*
)(1200
\ " " *+! NL
)(790
\ " ] " " /0-
290
" ( " /0- )m (
120
" /! " /0- )m (
410
* 0 m ! D @"
191
j %1g )f '& % $# "17"

2005
O#{
! N@L
\ " (~ L$m) A q
3350
( t+ % :
ZH
450
+I L8
40
M'5
)(500
)
400
(~ @ L$ L@ " L
3740
] " \ H \ )(500

I
" l*]
1050
(+- "$ l )
)(1740
@L
2550
)
)(270
s) A LI
)(900
! L$ q
1380
s +s ]5
180
\ " ! N@L

192
1560
! NM'5

c ( )( " \ )(550
)m (
c \ _( )m (
)(350
s (^ 5
20
) s
200
s
200
)(480
\ " " *+! NM'5

! N@L
s \ ' %/
250
s $ LBL,
250
] ,"
)(90
*
)(1200
\ " " *+! NL
)(790
\ " ] " " /0-
290
" ( " t0- )m (
120
" /! " t0- )m (
410
* 0 m ! D @"
193
LK1 %& %3 $#

) %1g j %1g(
)( c c (
>$ i_ ( c ( )( .!>
\ 1
]Z " %
/( / " :

{#O

40
*]
100
(+- H
100
\ (M
650
(+8 )
)(100
BL,
)(200
' ",
590
!c ! : <$ )(
)(40
! D \ "
550
194
)( \ (M
>$ i_ ($ \ _( ( 0,
$ t, 1250 " % $$ / t, 900 t$
B ," 0 E2( .
" > \ .t, 350
)(
" /0-

0 " /0- " *]
\ " M'5 " '
. m " /0-" )$ " /S
D g ]! :
2005
2004
{#O
{#O
! " *] \
40
25
'M <$ L,
370
135
! " /0- '410 " /s D
160
]!
195
_ @ " ' <
)(40
" /0-
410
120
m " /! " /0- )^

(@> B t, 100 /$ ( " 5
0 / ($ A+( m " H8
.
% %H/+ A8+( i $ t, 2000 g
0 t, 700 g /'* " /' +
.
)( N
'
'
.Of
{#O
{#O
{#O
! :
196
! N@L
1700
)(140
1560
! NM'5
)(640
160
)(480
! NL
)(570
)(220
)(790
490
)(200
290
!

) !
("# $
9 :7' '9; <9
7 3 ;= &' >+ ? #
'90 9' @ + @ 7 2'5 A 4+
=': 4 # B .+ 3 5* /
{#O
Z ('M M'5
30650
< @M'( L ZH
)(26910
(~ @@ L$ L
3740
L
197
) $D3(
'& % $# %3 %GMs
i D8 ~s ], 5 .
/ D8" ~s DN + "
. /! ~s
~s -1M g i g
M (N (+ L,
'8< (1) %$* ( ) % .
-2 2 M ('* Nc.
198
2005
! N@L
) 5 s
)
28447
)(23463
H<8 ! ' D/
237
!
)(997
(~ @ L$ L@ " \ @L
4224
) ]( " l\ @: L

H/+ <$ L,
)^ ]i8 N B ] ) (
)(650
234
($
H/+ H
)(288
\ " ] " 8+ ($N )5
)(360
I <$ ($ L,
)(120
] ) " (l] @: L

)^ H
600
/c ($
)(200
\ " ! N@s L$ L)A
3440
LI
s) A LI
\ " ! N@L
199
)(100
3340
! NM'5

s < " ( )(
50
s
200
) s
300
s q
1200
c q
)(600
c \ _(
)(500
650
3990
\ " ! NM'5

! NL
\ '
1000
\ ' %/ DB (
800
' $ BL,
)(200
\ " " l I
)(1000

)(400
\ " ! NL
200
_ @ " ' < "
600
" /0-
\ " ] " " /0-
4790
" ( " /0-
4050
" /! " /0-
8840
200
201

المحاسبة عن التدفقات النقدية

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

المحاسبة عن التدفقات النقدية

Uploaded by

Copyright:

Available Formats

     

  "- - ,

 . # A "b @ @R @ +  6/ ?

 .. ; V  6V 8+   # ( 0C

   )I .%  #P ++% ) =/ IJ>

+! (1-1) $%*   ,-.

3! :1  4 

% I A =/ 1992 %  %B  9 !/%

! : 9:   

>A % >% .%,%  %/ ' ) 

:?:    

!/% ./ !,  tI gA !, MJ /I  J

!> !  J = /  \% s! = s^

! 1 =/ 9 (d%P )  ./  ) P^  9 P

(a% % !, . !,  \  .

:BCCC!3 FCCCG FA=CCCECCC31 CCC D C CACCC CCC

 r (  )I s Km   9 !/% !,

    ! ! M-1!

  3  

m  ' / . >% f #  9  PA !/

^+ $  d . ' / ./ 8 I%

 .,  N%  P *' D #  s/ _!% m =%F

 9   

!>  P+A  !%+ dP ^/ ,+ ) _ M

D >% EF !/% !, ) B, CJ  J gdg ./

   >=9RA >,Q+?-1

^ / f   _%+)  (!% PA

 K * , K sK% = ) I !`

 ; T  'C "   A   )   0

*D  #B e B= N S++1 ] /%

o +% "!" "  #  2g +% +

"!" 0+% "^+ 7  +2% 2g  N6% 

 <   ;  :

+ +*!  . 0+1  ! " VB #=4 !0k )F4

!   ;  :

? #" + = N +1 62  N +120 SB2

$0 : N h1 #10+ l

I0 :'0  N #10+ l

= F  )$FH

=  .'0 B2- . h1  e ) IB (#10+

$0 : N h1 07  o 2 i

I0 :'0  N 07  o 2 i

 <- )$ K.

+ "  +1 F 02 e" 1B )0   )*+

0 * ( % i / + .! " 1

-3 - -) :

$0 :'0 '6" N $

I0 :'6" N h1 $

$0 :B2- N h1  #0

I0 :'0 B2- N  #0

 - -)

\ ! 21B 0 @  + ) $  0 : (#0

-4  K.  $) !- ?>( :

$0 : N h1 t0 o 2

I0 :'0  N t0 o 2 +

=  +1 + ! . t0

\ ! 21B " )B" + @ )/ 

 ( 2 .   h6% .^  +0++ 0+1

$0 : " . h1 i J )*+ S2

I0 :'0  " . i J )*+ S2

" J!I%     ) i (4 7 #

 )0+% S0 k #  ^! %  )^ +" A!] 0

)( -2. P< :(Indirect Approach) E

= N ) <B $J

"- - ,

. # A "b @ @R@ + 6/ ?

.. ; V 6V 8+ # ( 0C

)I .% #P ++% ) =/ IJ>

+! (1-1) $%* ,-.

3! :1 4

% IA =/ 1992% %B 9 !/%

! : 9:

>A % >% .%,% %/ ' )

:?:

!/% ./ !, tI gA !, MJ /I J

!> ! J = / \% s! = s^

!1 =/ 9 (d%P ) ./ ) P^ 9 P

(a% % !, . !, \ .

:BCCC!3 FCCCG FA=CCCECCC31 CCC D C CACCC CCC

r ( )I s Km 9 !/% !,

! ! M-1!

3

m '/ . >% f # 9 PA !/

^+ $ d . '/ ./ 8 I%

., N% P *' D # s/ _!%m =%F

9

!> P+A !%+ dP ^/ ,+ ) _M

D >% EF !/% !, ) B, CJ J gdg ./

>=9RA >,Q+?-1

^ / f _%+) (!% PA

K * , K sK% = ) I !`

; T 'C " A ) 0

*D #B e B= N S++1 ] /%

o +% "!" " # 2g +% +

"!" 0+% "^+ 7 +2% 2g N6%

< ; :

+ +*! . 0+1 ! " VB #=4 !0k )F4

! ; :

? #" + = N +1 62 N +120 SB2

$0 : N h1 #10+ l

I0 :'0 N #10+ l

= F )$FH

= .'0 B2- . h1 e ) IB (#10+

$0 : N h107 o 2 i

I0 :'0 N07 o 2 i

<- )$ K.

+ " +1F 02 e" 1B )0 )*+

0 * ( % i/ + .! " 1

-3 - -) :

$0 :'0 '6" N $

I0 :'6" N h1 $

$0 :B2- N h1 #0

I0 :'0 B2- N #0

- -)

\ ! 21B 0@ + ) $ 0 : (#0

-4 K. $) !- ?>( :

$0 : N h1 t0 o 2

I0 :'0 N t0 o 2 +

= +1 + ! . t0

\ ! 21B " )B" + @ )/

( 2 . h6% .^ +0++ 0+1

$0 :" . h1 i J )*+ S2

I0 :'0 " . i J )*+ S2

" J!I% )i (4 7 #

)0+% S0k # ^! % )^ +" A!] 0

)( -2. P<:(Indirect Approach) E

= N ) <B$J

V F1 *4 0 N ] +1 "! +B

X # 0 02 ! 1B B2 : .!0

*((( W(((K>(((2A !((() -(((S. % "+1 : @

+F( #B AB []+- .; T+

! .+% A @1 0+ @ m- )/.= +0+% N ]g% A

> R-S. : N h1=4 + ]g0

h6!% # 002 C" h6!% # 0 : .!01 N

h6!% # 002 0'B N h1=4 +

-1 - ? H$ Y :

)" $ A!^ 'AF4 +2 +F(

-2 H$ _* )$ :

$0 :B +" VB

I0 2* : +" VB

^ :; )$ @?

1B k .! $0 ' C0 N A!!%" #"" A!r

$0 :'0 e N +=7

= )$