Professional Documents
Culture Documents
Curs Ifrs
Curs Ifrs
J-J
/t< ,l
1
-J
l--r
S'rilu1&
aezapac -_l
...,
'6n h,r Ua trw'h'a6 '-:, 6,* <'' / 4a'''t vti'vs
'*/'L&ai!'
\1C>*
-l
*eldil c{,Lcrt 4 pe7,"^ t-<D,"(tei l-l
7L'r/"a,hk
, pepr
lxa, -J
l.-t
W::r*.i*ft**. --l lJ
c/(,hw,v /?*&
/u*, I
t#/ Ut/-/ tt, aeU\lfi? z- ,,.kzao 'r Jtta l '.le'"'' 'y' t6st'/ 1du - 6bc' = 3t ?ao 4 =
/drpA'" 4 F
b-
3,* z 3t 1ao
lot J8 Qoo =
Qv6 dlna
=
F
*-
=
)-i
.VB = z - cr/
_l
tlt f * /€8 fo ,'
lX +,,?g
-I
+
Vz t'.bs' z h/82 -
c"qaaCrz eqntl ;=
& a h-Zt 'NVA
Y7->2,:t'"a\c/')v<'ld,< t<2 Gl -
( ,y' o/ = -
H,r, /lr,
=
ft#.'w {u.r€" t'?arf {?doru ,rcw -
*Waf -e ?V. D/?it212 .l /rV,,, / -a4..,,_y:rt f4, t" /W -
Vn"?q,yg)
--
' on;'''un/272
//e/ */ g ,<rry 4 e :Vo.u,/u -
f,ilO tVn6zt@ce, e= p/ry
Vea,s'/ ,ry*ra4@ *r*, orVly:14*r, _a./r7, ,rr4gz yr- o;,ryg =
/f =
,fr?
1 ;vVtl ) \*u raryoc{,t =
3*1r4r?rr'-yaxa, ,rrlr,, 4@a,tV orrzd nV yl tyoyq .W /. =
rvvt,1 7 Yf rq+.? oaoV li f,g =
=-r
(+q?/",nrrT,; cV *J, irrpr :/
l
,ry,//l -(-zr
.
( -r"p*,ry>,? -= oTurrry/< (= -Trrt, 4{ l? * %'7 /,7rQV -fa$f Ifr ll
I
)
C!4 o;tu:7/ f7
lttJ ,ty 7-{,}9
ll
=
t--
(o,r,rSr) nao o?t t rEZ = t)89 ]I
oo2gl 2 / aaol
oooa?/ >/42 -t),,> z !y'Vr1rn7ng :I
;-
ffo, ]I
=
O,.t,)'"'// , l4 = 9t [) lt
H
H
rr_
'-
r_
rl_
].-
rr-
/,ortStr'r4"A) aa6i tlrtz htZ,9
fr
f *n*v12", ,r.roooro:i::f, ,:T,
tr
h
r_ A";
f= * .'t'tf, -'e ('lc'" '+ )d ooT +' (lt- "'? )a noaT>t cog /Y7/'1
ri
] _ ty oaf, 'of a' ay ,? D b€' d nzry,ra( e oo/ fq)r /
'..
I:
fl
16gt
r_/
tr
f,
f- n%;):Y
ry.'q'/+' h"tnTrQ'
tu
r-
-r
{2 ce * 4-t/ 'ryvl
i11 "" (' rrS,o ( Strv/l runX,
f>"y') --
- 4= ( ),
r-
i:< '''' fqJ
'
l+'ry zt 'lt '/ tQ
4
l_ /ffi ,/,,
r-.J
l_
u /sP/
l--
r--J ds"t 07o CIusa ,l lqAo f Jaoo./J€or,r, ,l'lgoao ,/ /f ooo ,f y',l.aoa./y'croa",
l_. z-
tr
6s?
l_
L-r J; t
U ,, Qe? 3G. <,e o,
!/.c tugt
J,
l_ Vt#,,
t_ C,lt ; cldl I! <>o"
^,
l_
L- lqt/
L //)l
. ael|c'4/a-4,- i
L L6(
/;,1,i -zy'e7,c-& eJe fl;,tr. z :Qa*, (:o -,
L _ .ia<Lpk
, uAGl ,
,/ u QO, (0p ,o,., I l,lctr"r) .- fi,?goa
L- Jts t
,Jo, oc,",
L_ + cy { octo
^l
L_
tt
l- N. ,=1a,.Vo-
Qol e Y-12/
,1r*f o/< / a.,(/
0o cxr.,
Et- i1 r a /t'
Ue.ur* orlDl
GGaf z ?')'t (E"t'. y'z -/ottp
lu
t_
Lr-
,t-l/ *
i(Lh
f-e rntt 111c;1-n*&-,(,
t_
E.
I
tr
l-
,rAp- / ct.,u
=
Qo? P 512/ /32 o eo
=
lqq
t/ &r; (J4acsu ,7 /?4ctco j */o/4c,n, , jc:il ir* e
= =
( /ttal 1/ (t,*ro71-
't lrQ (1'o"oc, ! /ottacto ,f te:,r.1o.,)- Z254ou =
Jt3 1 j 6{ 3t,)
1H ,l/ as3 ( Z.ia i,., -/c i lt ) =
Q"q z fi}r -J
l-a
I
i
io 0 Cwz:
J
:J
ro'/, D, d ir)
f
t
,
/'^4 L -r)a, rru,, -(b(, ttcto .* /qft, - r"_l
6eitzhlf
J
-{
*or/
7 /ie/,"/7A&
Vo{r
f
-J
S<,ztg z (,47 /{ <;<-* ,-J
Ccrko, 6oJ? e 3orf /8ee<: :J
=
(/*tJ . .c,r ,* pr.alu( .e; -l*ub./ a/,
:J
// o' frvttl.1,
/ "4:lA ,/ :J
E{
l
:l
hJ
-J
6/ 4sr*rdUa,n a/r7/2r
i-{
(fy :1
- 3>r\ /{^ot",o =-t
7ey J
<Py J
,Jlt z- ,t?z / co,,,<,
J_J
J
2tZ z_
les
23 t y'da.ro f
._J
J
!2 ?ort
4? /l-tsu<.,
n
]rut Jltmnr,t[Jnnffimru[Inl]tl-.Iffinril-,ll- Il- il-[r,lril-ffi1-il-Jt-,[-
&
li$. r}
\\-
J \,
\R t a5\- s e
p
v
s' a.- .-(,
tt
\l\
Ir5\ ?$ I -t
ri.
G il
q* -'t,r}
Art\.c\.hci
: 3 {\e x l.r
s\ N \
-'..^'*{}St\,\ -o- N J
(|
n .\ : (-
t
t s'-
i..=t\\ir.e\,S"rr " {' } a t'I
iu
v
'.t*.'
j
's
l\, a 'v N 1-cui, t Lv i \" \ r ri 1' fi\. )a
N r -T\ \, y' :\'('
^: T
\-
'\[*rN\-\;t.,1'1S ', i nt sr )" "i xt5
YYX-\*
x tr
L
>-Gt's\\t' \ L---.-
'.,.
Nb
3'l \ $ N' \ N J\,
'SG\r--'' G
f.*-o.-li
\\^tl'ti'S
o if,
(\
e,
.xc3\
[:lci\t"
0
o
:'f\i.S$ \O'
t,.Nc,.J\\
ls-Xlo)-r.
(.\J- d p ..' i.
a
ilal'rq
ti,
c
!a
t_
Ir
tl ,o7
|4 0.*,Srvn a77
-r; -r4*7t
t_ oel ldf' z' ::1fi! fn
r_ ,nv2 S > -!o\r.fi
t_
,-t
.a od ot?2 z f-)
r_
F-t
t_ qr,nL 'n\ -
ll
l -|7.r:,;V'zl n$'
f
'z ff"T^flTny 4 "'*{
1
r_
rt_
7-l
Uot?tzrr"Y ,f - I),A ( ,^ry
I
H )o7a
1-
Ft Tr
r,
Zr'^'+;^,7^,J r,{T
l_t n''1v1t' t''; \7 I
-1 - rrrg y':,'4
"T'I
-I
'n<{{1 2il?2 ),4',2"tv>nV
a"r,*rva ,,{
{r""*\
/V'F:--/ -
?'"?{o€f^-3
t -
-t'Ln
ztz7z2!r:) zry 7?, 7- -flc'<rt{'t?
o oo N ia+ z tlf
/
= (c
ry/rVn7&7i2
-t2 t-ae/tzf# >*zz rt-f 64y/ -
l-
f - auu./.g"l ata etJg,*a ...&,zzrra.y'a-d
U
l_ .4a,2.,4aa<
tr "4)
l- Jr,-?,1 = / c4Z 6o
",r,o (/ *rw oc,c, /
,_)
z 8/3
8o. .r"-'
L- 24a r-c,o
l[,o" c- rt i, <,". <.
tr
l_
z)*2. a.aDzi,V.u cZto2' .2ztutl
eElt = Jg/i ,Ioc-' c:o.,
l_- 3
t_-
l_ /or2 = /t*r ZLQu.ia :zat az$)..L, r.z..A trc.t,/z-",
_tr-j \;:
t_ toci;4 o
tr
c:,1',* <,+ a b" zzz-1,-,,;./i..,
tr
i-=
L/ilt w;;=-
' u''-
///)
* 8o
-< d*t , 3rr,z,.(.
'<-ro a2
-<
Jtll = 7 fa)o rx;c, -_ 2 "/oc) t)<) c)
-< rooc).,c)
.98 tS J *> ao. .- /60
I ,c)<;ci >- ,c,. (:o ,,
dasZ looct,to*?oaoo 6-t,.c;o<,
.< -
<
=
I
!t
a :t
i _[
i
i-
Vil . aut,?/.y,.6&'-- Jy attt:rAfaa.7i ur*?. aur*Af+_/;e-.-&r)
/utt.h.(.=
=
vr-L . c"n ahTt',(; , ta+
/a-tt btu.! - v-/ tu p/,-o-,i i.
u
.a( 6,an4/f .
=
/i :
4 oou-L z 6/0 tr*-. . y'4 4oo =
?a
=
:
2tz
,/ t-l: z ?Z/g
6llt Joo oo ct - Zac)o <)
r
'-L
I -
Atlt 6lu :
z?//g ?oao <)
:
,4t I ..ra) talv d&aZ, "i( qi,&' .s/ /2 d/ z -Z+"uo'
E
' =
*ra l u;L.;-z$u- .? cz.u : ? a-u'
-
ULI Ar*XznJ-J',G- / ptt. N,/2 . z Joc, oo o -flAc)c)€) ? /Za oons =
=
lv"rnhl . hte*o . . /.?s o- o , ,/f,pao /", l)eyoa-.r.a .,.€<t .1/./2 F
i3 d)r.-
l-
t-
3t rz /ur/ (,? tr .= ??r ? 4o ** o
e;ue/ e nrhpu (z<ij rurz
rku
>
I-
G3// z- ZSrg Jf or, o
F
l-
,4t 3 .z-a,'ur, dtq cr?nJ
'o',
l-
6it r .- ?t t: /f oo c;
F
F
p,f t Gtt, z Ztt3 ,y',S'aa <t F
_
-
ts
L.
=
/B 36' Z7rforr2u, aelvebz
L.
]-- t/rtt e- u
a
t- L,/-( fuet Vt {-il'-
1_ Ci'"xy'",'1"
L.
r.-
l_
L- /^l g,reuastAG a 4'4ck'itq ,/*,), 2 ,*'il
L.
t-
/
,/t
\
l_. LU & 'i/i'-qyhiz\*
u@q ou,q.
l--
L. Pelr,du e/uerc:u ,23r z 7?/3
l_
f.-{
l_
]--.
/
t_ Jj"
/ uJ e /s6,oav; '31. tz -Z
E
,<t
l_
L-J
..)1,
\
t2.p
z
,tea,*
tC at-.a
c&/Ztcit;
L_
I-{
L:
L-{ /ra z /oaatort * /doaavi (p-/tu) = /6
c',cr: )
,71 t /t 1' 7c(*t .Lc
l__ t;ro** ! => d/e{rr,,4
l--.
W z fu"n ( \g!oa (') ,,,')asio,:')
L-
Lrr
fuau7 )o
(Voo
l_
l--. /" ful ta/tattt
l_
I-J €'t ti >- ,!<jt' ? bTaa
l_-
E_J
L-
L< AAr*u' iLd ,&tzr?w-(t c/ Z/.?t * e/ZyrS *Jrr,,
L-
f-<.
t_-
N'f t
l: *rea^fu"r/aht auch/frrv
:l_-.
l--r
L.
>---{
Galr4/s ,7:Z!:, z V3?s/.
l_
I<
d 7d*u
l_
!--
L-
f---
L:
E
F
N-t
Je t/,s,t tz,
l
,Az./r,y\r{b
*,rS t z
CrA/ri7
W fuc"/"d,= 6do oo u
:l
=
-1
=
/tY.\ qo - lr,, /L',,1 - ctu ,LtL", d-'a'/ed/frrr
"aq
-.1
q ,$teu rx ia ,-A,/ ztt'rt lo L'4'J'
7"*'h--
(a / Bez e/eetz C" @)
-4
&& ,lo c"'t/ ,u tur,)-t4/-* ,?' g cA/'Li''It:'l'- ,"zr 'Lrt"*:'*e'<ti1
-
,a;llrr Az Zo t1' en drdry'h'-A ,*7'n'4
,.L..,e1'2uc-t'P' /
il-r
I fit*.r.c .y'* d. 7uo*- aL'" ;;r')?t,,c-r/,|''-/,e;rngv2"
r'n
J#/ fiveslT /e<te&t*'oto /o c-* 3( y';'*';'{z} /z}e}' 'ttll"*-Z 'z"t' 7a'4'-
o! ot il,r / '+,lln't/'n
L'Ltat(f)'Lt1 a&/ ;7/'1frnl
J*/r = 2tr2 // oc; rs
/t"up
,)i.fl , / 5Ao oct c
z'!4'?0o c)
J/d2 {-lc't 6toc, - /,/ttc'o
,frsAt 4 ?Q0
zzcu )i//ep
E
..</
t=
5V0oao _*,/dvc)o., z ,?i/s't' ts
/<)
tz ktl l-
3/.
t-
ru"tta>, €*q,/a* h< /A
Qex
r
Urtl e . SVa: <)c) o * 35 c;a * p
F
La {-)z_*
= 4Jo-oo- /)
t-J
L'l - *sv c,a, o f =,, 7du od/; .br,rr/ " .b oa<,
r
(
J l-J
,
- /r*u;4,,* tztuiD/t/+2?,lkt<rtt-/c,L:- =J
jStz z 2t3 fu oo' o.
-J I
-
z6luy1 )L,,. c/t, '4eii,'""1::.
Jt z .z_
/c;rZ .2o u,e, c;
* /w4. =-
Jty z ?/ z. -
*,fc ac, s,
c/z; .ta*,*.r* -
",,
/o rz <- //trr 2? eat.:
-
-
-
-
=-
=
7,Lrur*lr*r/ cA ,/o -*,pzz,t, /D ../qcnJ .Zo*{it'ct=, ./2. uac/.
{ +/}u*iq ,4( zirkg tA a.esyatzt ,nzori-
247/ &k 6rL/
,rn/ '
ac/t,pAT !,i+e- ). ,o I4
3>1 ? qL,,i /Cacitxrcs
I; echtetl,r,Xi* /uL
za vzj. c,k?F aii; uttntrezth/ //eu.r*t ,1,;
b t/o, clt,reu, UiJ '*fu, )";rl,l*"** .cyruaa; -(u J*"
I
a%/
0/. dzd. /d/y' /ztt r,",./)p,t, .t,rod4"jA- ./t^&