You are on page 1of 36

automatic data processing

(ADP) automatska obrada podataka (AOP) *
AAR (Against All Risks) protiv svih rizika *
Abate sniziti; reducirati (cene)
abbreviated (abbr.) skraceno; skracenica *
Abeyance Privremena obustava (zakona)
Ability sposobnost; mogucnost; platezna sposobnost
Abolition obustavljanjc parnice
abortive expenditure Ekonomski neopravdani izdaci
absorbing loss pokrice gubitka
Absorption
apsorpcija (1. ukupna potraznja domacih i stranih sredstava u
jednom privrednom sistemu; pripajanje manjeg preduzeca
vecem)
Abstinence
apstinencija (ogranicenje trenutne potrosnje radi ulaganja u
investicionu opremu)
Abstract Izvod
accelerated depreciation ubrzana deprecijacija
accelerated payment ubrzano placanje
acceleration clause
klauzula akceleracija (klauzula kojom se predvida, u slucaju
neizvrsavanja nekog placanja o roku momentalno dospece svih
buducih obaveza)
Accelerator akcelerator (Iaktor kojim se mere usponi i padovi u privredi)
acceptance against documents akcept uz dokumenta
acceptance credit akceptni kredit
acceptance market Akceptno trziste
acceptance order akceptni nalog
acceptance reIinancing akceptno reIinansiranje
Acceptances akceptirana menica; akceptni nalozi
accepting bank Akceptirajuca banka
accessory charges sporedni troskovi
accommodating terms prihvatiljivi uslovi
Accordingly u skladu sa; dosledan; prema tome; saglasno
account (acct. ) racun; Konto *
account (credit) kreditni racun
account (proIit & loss) racun dobitka i gubitka
account (sales) racun prodaje
account analysis analiza racuna
account classiIication chart reklasiIikovana sema
accountability nadleznost; obaveza izvrsenja
accountable receipt knjigovodstvena priznanica
Accountant Racunovoda
accounting (acct'g.) Racunovodstvo; knjigovodstvo *
accounting basis Racunovodstvena osnova
accounting bodies racunovodstveni organi
accounting concepts racunovodstveni koncept; nacelo
accounting control Racunovodstvena kontrola
accounting currency obracunska valuta
accounting Ior obuhvatnost; knjizenje
accounting Ior (goods received) obuhvatnost; knjizenje (za primljenu robu)
accounting Ior all transactions obezbedenje da su sve transakcije obuhvacene u knjigovodstvu
accounting Ior depreciation racunovodstveni tretman amortizacije
accounting method Knjigovodstveni metod
accounting period obracunski period
accounting policy Racunovodstvena politika
accounting process Racunovodstvena obrada
accounting records racunovodstvena (knjigovodstvena) evidencija
accounting treatment racunovodstveni tretman
accounting unit Obracunska jedinica
Accounts zavrsni racun; bilans stanja i bilans uspeha
accounts audited
revidiran zavrsni racun; zavrsni racun na kome je izvrsena
revizija
accounts payable
racuni obaveza; dobavljaci; pasivna vremenska razgranicenja i
ostale obaveze
accounts receivable racuni potrazivanja; racuni kupaca i dospelih potrazivanja
Accretion Visak
Accruals vremenska razgranicenja (PVR)
accrued concept koncept vremenskog razgranicenja
accrued expenses pasivna vremenska razgranicenja
accrued interest obracunata razgranicenja kamata
accrued liabilities pasivna vremenska razgranicenja (razgranicene obaveze)
accrued or deIerred income /
sales vremenski razgraniceni prihod / prodaja
accrued overheads Obracunati opsti troskovi uprave
accumulated depreciation
kumulativna amortizacija; ispravka vrednosti osnovnih
sredstava
accumulated error akumulirana greska
accumulated value Akumulirana vrednost
Accuracy tacnost; preciznost; pazljivost
acknowledgment oI receipt potvrda o prijemu
ACT (Advance Corporation
Tax) *
active balance aktivni saldo
active payment balance aktivni platni bilans; pozitivni bilans
active trade balance aktivni trgovacki bilans; pozitivni trgovacki bilans
activity peak maksimalni nivo angazovanosti
Actual Sadasnji
Addition Povecanje (nabavka)
addition oI ILxed assets nabavka sticanje; povecanjc osnovnih sredstava
additional charges oI
depreciation uvecana amortizacija; dopunska amortizacija
addressed bill domicilirana menica
adhesive contract athezivni ugovor
adjust uskladiti; prilagoditi; udesiti; ispraviti; srediti
adjust an account ispraviti stanje na kontu
adjustment
korektivno uskladivanje; ispravkc u cilju uskladivanja;
ispravke; korekcije; podesavanje; sredivanje; uskladivanje
administered control administrativna kontrola
administered prices administrirane cene; kontrolisane cene
Administration rukovodenje (sinonim za management)
administrative (non productive)
overheads upravno pogonska rezija / opsti troskovi
administrative protectionism administrativni protekcionizam
adopted in preparing Primenjeno prilikom sastavljanja
ADR (American Depository
Receipt) *
Advance avans; prednost; kratkorocni kredit
advance reIunding avansno reIundiranje
advances received primljeni avansi
advances to suppliers avansi dobavljacima
adverb (adv.) prilog; priloski *
Adverse protivan; suprotan; nepovoljan; nepodesan; neprijateijski
adverse opinion suprotno misljenje
advising bank Avizirajuca banka
aIIiliated enterprises udruzena preduzeca
aged analysis analiza po starosti salda
aged debt Zastareli dug
agency Iee agentska provizija
agent bank banka agent
aggeregate supply ukupna ponuda
aggregate depreciation ispravka vrednosti
aggregate net income ukupan cist dohodak
Agree Sloziti; usaglasiti
agreement with customers
records / vendors account
usaglasavanje; sravnjenje sa evidencijom kupaca; sravnjenje sa
evidencijom dobavljaca
agriculture (agric.) Zemljoradnja *
AIBD (Association oI
International Bond Dealers) *
air consignment note Vazdusni tovarni list
air mail receipt priznanica avionske poste
Alert oprezan; budan
allocation (oI)
alokacija; raspored; upucivanje stavki troskova ili prihoda na
proizvode prema odgovarajucem merilu koje je u upotrebi
allow odobriti; dopustiti; sloziti se; priznati
Allowance popusti; olaksice
allowing Oduzeti
alternative route alternativni put
Amendment Ispravka
Amenity Potreba
American (Amer.) Americki *
amortisation (-zation) otpis sredstava u istom iznosu i u aktivi i u pasivi; ispravka
vrednosti
amortise (-ize) amortizacija (nematerijalnih ulaganja)
amount oI balance iznos salda; saldo racunu
amount set oII Protivstavka
amounts billed (the...) iznosi Iakturisane realizacije
amounts due Irom Potrazivanja oI
amounts due to Iunds obaveze prema Iondovima; sredstva Iondova
analytical review procedures detaljni analiticki postupci
ancillary undertaking pomocno preduzece; Iilijala
annual plan Godisnji plan
annual return godisnji izvestaj
Antedate Antidatirati
anticipated interest Unapred placena kamata
anticipated payment prevremeno placanje
anticipated prices anticipirane cene
anticipated proIit anticipirani proIit
anti-inIlation measures anti-inIlacione mere
Apart Izdvojeno; samo
APB (The United States
Accounting Principles Board
(now replaced by Financial
Accounting Standards Board)
issued accounting standards.
known as APB's)
*
APC (Auditing Practices
Committee, which Iormulates
auditing standards and
guidelines Ior approval by the
councils oI the accountancy
bodies) *
Appendix Priloe
applied economics primenjena ekonomija
Apportion Dodeliti
Appreciation Cenjenje; priznanje
Appropriate primenjivati; izvrsiti; odgovarajuci
appropriate category odgovarajuca kategorija; odredene grupe
appropriation oI net income raspodela neto dobiti
appropriation oI proIit raspodela dobiti
appropriation to / oI izdvajanje u / raspodela
approval odobrenje; potvrda
arbitral award Arbitrazna presuda
ARD (Accounting ReIerence
Date) *
are made up oI sastoje se od
ARP (Accounting ReIerence
Period) *
ARPS (adjustable Rate
PreIerred Stocks) *
arrears interest Zaostala kamata
articles oI association odredbe Samoupravnog sporazuma o udruzivanju, akt o
osnivanju
as agent only same kao agent
ASC (Accounting Standards
Committee, which Iormulates
SSAP's Ior approval by the
councils oI the accountancy
bodies) *
Ascertain Utvrditi
Assemble skupljati se; sastaviti
Assess Procena
Assessment oporezivanje; ocena
asset turnover
odnos prodaje / realizacije prema ukupno raspolozivim
sredstvima
Assets sredstva; aktiva
assets allocated to Iunds Sredstva rasporedena u Iondove
Assignation prenos; cesija
associated banks udruzene banke
associated company
kompanije gde je iznos ulozenih hartija od vrednosti izmedu 20
- 30° od ukupne vrednosti; zdruzena preduzeca
associated member pridruzeni clan
at best u najboljem slucaju
at cost po nabavnoj vrednosti
at shipper's risk na rizik krcatelja
at sight po videnju
Audit revizija; pregled godisnjeg obracuna
audit completion check list kontrolna lista izvrsenja revizije
audit control summary svodni pregled izvrsenja postupaka revizije
audit manager rukovodilac revizije
audit opinion Iorme misljenja
audit programme (-gram) program revizije
audit programme database standardni programi revizije
audit programmes programi za izvrsenje revizije
audit report Izvestaj revizije
authorisation (-zation) ovlascenje; odobrenje
authorised / registered capital Nominalni kapital
authorised capital ovlasceni kapital; autorizovani kapital
authorised issue ovlascena emisija
authorization and approval Odobravanje
Auto-Iinancing SamoIinansiranje
automatic stabilizers
automatski stabilizatori (Iiskalni instrumenti ugradeni u
savezni budzet koji automatski reaguju na Iluktuacije
ekonomske aktivnosti)
autonomous investments Autonomne investicije
autonomous market agent autonomni trzisni subjekat
availability indicator indikator raspolozivosti
available assets raspoloziva sredstva
available capital raspolozivi kapital
Average artimeticka srednja vrednost; prosecan iznos
average balances Prosecna salda
average daily balance Prosecni dnevni saldo
AWB (air waybill) Vazdusni tovarni list *
B oI D (board oI directors) upravni odbor *
B.S.- Bachelor oI Science, in
Economics or Business
Administration diplomirani ekonomista *
B/E (bill oI exchange) Menica *
B/L (bill oI lading) Konosman *
back interest Zaostala kamata
back orders Zaostali nalozi
back pay zaostalo placanje
back-to-back credit
podakreditiv (akreditiv otvoren na osnovu original akreditiva
koji sluzi kao pokrice)
Backwardation Bekvardacija
bad debt sporna potrazivanja
bail bond garantno pismo
Bailment Deponovanje
balance at stanje na
balance card kartica salda
balance control kontrola salda
balance per book stanje po knjigama
balance per nostro stanje po nostro racunima
balance settlement izravnanje salda
balance sheet (b/s) bilans stanja *
balanced budget uravnotezeni budzet
Balances salda; stanja na racunu ili racunima
balancing oI income and
expenses bilansno uskladivanje prihoda i rashoda
bank (deposit) depozitna banka
bank (industrial) industrijska banka
bank assembly Skupstina banke
bank balances Saldo racuna kod banke (SDK)
bank balances and cash novcana sredstva
bank guarantee bankarska garancija
bank holidays bankarski praznici
bank internal gyro accounts ziro racun na konsolidovanom nivou
bank rate bankovna stopa
bank reserves bankovna rezerva
bank returns bankovni izvestaji
bank settlements izvodi banke
bank statement izvod banke (kod nas i izvod SDK)
bank transIer guarantee bankovna garancija
bank transIer list Izvestaj o zaduzenju; primerak naloga za prenos
bank transIers placanje prcko SDK i banaka
banker's discount bankovni eskont
banker's order bankovni nalog
banking centre (center USA) bankarski centar
banking consortium Konzorcijum banaka
Bargain bargin (povoljan posao)
Barter barter (trgovinska razmena bez ucesca novca)
base pay osnovna plata
basic hardware bejzik hardver (osnovna kompjuterska oprema)
basic industry bazna industrija
basic operating system osnovni operacioni sistem
basic statement osnovna naredba
basis oI preparation oI the
balance sheet (b/s)
osnova za sastavljanje bilansa stanja *
Batch
skup; grupa / sistematsko grupisanje dokumenata ili podataka;
dokumenta svrstana po unapred utvrdenim kriterijima
batch control kontrole pomocu zbireva
BBAIRS (the British Bankers
Association Interest Rate Swap
containing standard conditions
Ior UK swap arrangements)
*
BECS (Bearer Eurodollar
Collateralized Security) *
BERO Bearer Exchange Rate
Option *
Bid Ponuda
bilateral clearing Bilateralni kliring
bilateral monopoly Bilateralni monopol
Bilateralism Bilateralizam
bill oI exchange guaranteed by
the bank menica sa avalom
*
bill oI lading tovarni list
bill oI sale prodajni ugovor
Bills Menice
bills payable
plative menice; date menice; obaveze po osnovu menica;
dospele menice
bills receivable menicna potrazivanja; primljene menice
bin card kartica na raIovima
binary card binarna kartica
binary digit binarna brojka
Bind obavezati se
blank transIer transIer bez pokrica
blended interest kombinovana kamata
blocked currency blokirana valuta
Board organ upravljanja i rukovodenja
board minutes Zapisnici organa upravljanja
Bond bond; obveznica; drzavna obveznica
bond holder vlasnik obveznice
bond issue emisija obveznice
bonded warehouse carinsko stovariste
Bonus
bonus (dodatak; vanredna dividenda); nagrada; posebni
dodatak na platu
BONUS (Borrower's Option Ior
Notes and Underwritten
Standby) *
book stock quantity Knjigovodstveno stanje zaiiha
book value knjigovodstvcna vrednost
Books Knjige
books oI accounts Knjigovodstvo
books oI original entries Dnevnik
Borrowing power kreditna sposobnost; mogucnost zaduzenja
bottom Najniza cena
Boycott Bojkot
Branch Filijala
branch bank Iilijala banke
branch coverage pokrivenost Iilijala
branch visits uvid u poslovanje aIilijale
Breach Lom; prekid
break event point kriticna tacka
Breakdown Prikaz (analiticki)
breakdown oI internal control Privremeni raspad sistema interne kontrole
bridging advance Bridzing avans
bridging Iinance
Bridzing Iinansiranje (kratkorocno Iinansiranje neke
novonastale potrebe)
bring Iixed assets (I.a.) into use aktiviranje osnovnih sredstava *
British (Br.) Britanski
broad correspondence
(corresp.) priblizno se slaze
*
broad trade trgovina sitnom robom
broken cross rates nepravilno ukrsteni kursevi
Broker Posrednik
Brokerage Brokeraza (brokerska provizija)
BS (Basic level oI substantive
tests) najnizi nivo slozcnosti postupaka ispitivanja valjanosti
*
bucket shop
bakit sop (berza na kojoj se manipulise neregistrovanim
vrednosnim papirima)
Budget Budzet; plan
budget plan Budzetski plan
budget surplus Budzetski suIicit
budgetary control Budzetska kontrola
budgetary credits budzetski krediti; drzavni krediti
budgetary deIicit Budzetski deIicit
budgetary Iinancing budzetsko Iinansiranje
budgetary Iunds Budzetski Iondovi
budgetary policy Budzetska politika
budgetary reserve Budzetska rezerva
budgetary restrictions Budzetske restrikcije
budgeted amount oI proIit planirani nivo dobiti
built up Formirati
built up by appropriation Irom
net income Iormiranje se vrsi raspoldelom cD
Built-in-Ilexibility
ugradena elasticnost (automatske promene koje nastaju u
budzetskim prihodima i rashodima)
bulk cargo rasuti teret
bulk credit zbirni kredit (zbirno odobravanje racunu)
business accounting poslovno racunovodsvo
business arrangement Poslovni aranzman
business board poslovni odbor
business correspondence poslovna korespondencija
business cycle Poslovni ciklus
business entity poslovne celine
business Iund poslovni Iond
business moral poslovni moral
business policy poslovna politika
business prospects poslovni izgledi
buyers' market trziste kupaca
buyers" risk rizik kupca
by and large sve u svemu; u velikom broju slucajeva
by legal action Usled pravnih radnji
by the day (on the day) na dan; dnevno
By-product nuz produkt; nuz proizvod
C.O.D. - (cash on delivery) gotovina prilikom isporuke; prodaje pouzecem *
cable transIer telegraIski transIer
CAC (currency adjustment
charges) troskovi kursne razlike
*
CAF - currency adjustment
Iactor Iaktor kursne razlike; tekuca (posebna) revizijska mapa TDR *
Calculation obracun;izracunavanje
call money kol mani (kratkorocna sredstva po videnju)
call to z in question staviti u sumnju
called up upisan akcionarski kapital
calls in arrear upisan a neuplacen akcionarski kapital
Cancel ponistiti; precrtati; izbrisati; anulirati; stornirati
Capital sopstveni izvori poslovnih sredstava; kapital
capital account racun kapitala
capital accumulation Akumulacija kapitala
capital commitment preuzete obaveze za investicije
capital employed poslovna sredstva
capital employed and liabilities Pasiva
capital expenditure
(commitments)
troskovi u vezi sticanja kapitala; investicije; investiciono
ulaganje; obaveze po osnovu investicija
capital export izvoz kapitala
capital goods kapitalna dobra (investiciona oprema)
capital investment investiciona izgradnja
capital investment insurance , osiguranje investicionog kapitala
capital market trziste kapitala
capital movements Kretanjc kapitala
capital recovery , Povracaj kapitala
capital stock kapital stok (osnovna glavnica akcijskog kapitala)
capital structure struktura kapitala
capital-intensive economy Kapitalno-intenzivna privreda
capitalisation (-ization) oI
expenditure kapitalizacija izdataka; aktiviranje osnovnih sredstava
Capitalised evidentirane; vodene
capitalised development cost osnivacka ulaganja; dugorocno razgraniceni troskovi
capitalised interest interkalarna kamata
capitalised value kapitalizirana vrednost
CAPM (Capital Asset Pricing
Model) *
CAPS (Convertible adjustable
PreIerred Stock) *
car assembly shop montaza putnickih vozila
card (discount) kartica rabata
card balance kartica stanja
card reader citac kartica
CARDS (Card Accounts
Receivable Debt Sale) *
CARDS (CertiIicate oI
Amortising Revolving Debts) *
carriage Iorward neplaceni prevoz
Carrier risk rizik otpremnika
carry all Iorward concept koncept nagomilavanja
carry out sprovesti; isvrsiti
CARs (CertiIicate oI
Automobile Receivables) *
CAS (Computer Audit
Specialist) *
Cash gotovina; novcana sredstva
cash and carry system Sistem plati pa nosi
cash at bank ziro racun
cash balances salda u blagajni
cash book record evidencija novcanih sredstava
cash budget plan ocekivanog priliva i odliva gotovine
cash count popis gotovine u blagajni
cash credit kes kredit; gotovinski kredit
cash dividend kes dividenda (dividenda u gotovu)
cash drain odiiv novca; gotovinski promet
cash drawer gotovina u kasi
cash Iloat Prirucna; porto blagajna
cash Ilow
novcani tokovi; izvori i upotreba novcanih sredstava; priliv i
odliv novcanih sredstava
cash Ilow projections izgledi gotovinskog prometa
cash in hand gotovina u blagajni; blagajna kod nasih OOUR-a
cash payment gotovinsko placanje
cash receipt primljena gotovina
cash sales prodaja za gotovo
cashiers' cheque (check) blagajnicki cek
Castings Odlivci
CATS (CertiIicate oI Accrual on
Treasury Securities) *
CCAB (Consultative Committee
oI Accountancy Bodies
(consisting oI the three Institutes
oI Chartered Accountants, and
the CertiIied, Cost and
Management, and Public
Finance bodies) makes
submissions to the Government
and issues pronouncements on
matters oI common interest to
the proIession) *
CDs (CertiIicates oI Deposit) *
ceiling price plaIonirana cena
central accounting point centralno obracunsko mesto
central bank centralna banka
certiIicate oI analysis certiIikat o analizi
CertiIicate oI compliance certiIikat o saobraznosti
certiIicate oI inspection certiIikat o inspekciji
certiIicate oI origin certiIikat o poreklu
certiIicate oI quality certiIikat o kvalitetu
certiIicate oI quantity certiIikat o kvantitetu
certiIicate oI weight certiIikat o tezini
certiIied copy Potvrdeni primerak
CGT (United Kingdom capital
gains tax)
*
chain oI distribution lanac distribucije
Charge terecenje; trosak; zaracunavanje
charge Ior depreciation iznos amortizacije
charge Ior the vear Obracun amortizacije u toku godine
charged to income Knjiziti na teret ukupnog prihoda
charged to income (is...) knjizi se na teret ukupnog prihoda
charged to production (in Iall) terete proizvodnju
Charter cartcr, dokument; ugovor; povelja
chartered bank
ovlascena banka
Check Proveravati; kontrolisati
check list kontrolna lista
cheque book cekovna knjizica
cheque card cekovna karta
cheque in blank blanko cek
cheque payable in cash gotovinski cek
cheque payable to bearer cek na donosioca
cheque to order cek po naredbi
cheques & items in course oI
collection cekovi poslati na naplatu i gotovina na putu
cheques (checks USA) cekovi
cheques in course oI collection nerealizovani cekovi
circular letter oI credit cirkularno kreditno pismo
circularisation (-ization) cirkularizacija (nezavisna potvrda stanja na racunu)
circularisation oI receivables usaglasavanje salda (sa) (kupcima) potrazivanja
circulating capital obrtni kapital
Claim Reklamacija; zahtev; prigovor
claim Ior workmen's
compensation zahtev za radicke naknade
clause "option oI currency¨ Klauzula izbora valute
clean bill cista menica
clean collection cista naplata
clean credit cist akreditv
cleared without examination ocarinjeno bez ispitivanja
clearing account klirinski racun
clearing amounts (amts.) iznosi u obracunu *
clearing arrangement klirinski aranzman
clearing balance Obracunski saldo
clearing currency obracunska valuta
clearing dollars Klirinski dolari
clearing items stavke u obracunu
CLEOs (Collateralized Lease
Equipment Obligations) *
clerical control rutinska kontrola
clerical work measurement merenje rada sluzbenika
client management plan plan radai klijenta na izradi godisnjeg obracuna
client's records Knjigovodstvene evidencije klijenta
clock card satna lista
close down
kompletiranje revizije; sprovodenje postupaka okoncanja
revizije i predloga za narednu
closed economy Zatvorena privreda
closing balance Zakljucni saldo
closing entry zakljucno knjizenje
closing statement Zakljucni izvestaj
club loan klab loun (konzorcijalni zajam zatvorenog tipa)
CMA (Cumulative Monetary
Amounts sampling) *
CMMP (Convertible Money
Market PreIerred Stock) *
CMOs (Collateralized Mortgage
Obligations) *
CMPS (Capital Market
PreIerred Stock) *
COD (cash on delivery) placanjc po isporuci *
Code oI Ethics Ior ProIessional
Accountants kodeks proIesionalne etike revizora
*
CoeIIicient KoeIicijent
Collateral pokrice; posredno obezbedenje (americka rec za security)
collateral not readily marketable instrument obezbedenja koji nije lako unovciv
collateral security Kolateralno jemstvo
collecting bank naplatna banka
collection charges troskovi naplate
collective (coll.) Zbirni *
collective consumption assets /
Iund sredstva / Iond zajednicke potrosnje
*
Collusion tajni sporazum
COLTS (Continuously OIIered
Long Term Securities) *
Commence pocenti; zapoceti; nastati
Comment objasniti; komentarisati
Commerce Trgovina
commercial (comm.) Trgovacki *
commercial business customs trgovacki poslovni obicaji
commercial correspondence trgovacka korespondencija
commercial risks Komercijalni rizici
Commission Provizija
commission business komisioni posao
commission expenses Provizije
commission Iees Naknadc za bankarske usluge
commission income prihod od provizije
commission rate stopa provizije
Commissions Provizije
commitment Iees
naknade za bankarske usluge; bankarska provizija na
neiskorisceni deo zajma (troskovi za garancije)
commitment ledger knjigovodstvo obaveza (sinteticko)
commodity clause robna klauzula
commodity market robno trziste
common market zajednicko trziste
common sense Zdrav razum
common services zajednicki poslovi; RZ (working community)
communication line komunikacioni vod
Companies Act ("the Act") *
comparative (comp.) Komparativ *
compares Iavorably Isto tako dobro kao...
compensating balance bez povred (termin iz ugovornih klauzula)
compensating payment kompenzaciono placanje
compensation agreement kompenzacioni sporazum
compensation control Kompenzirajuca kontrola
compensation trading kompenzaciona trgovina
compensation transactions kompenzacioni poslovi
compensatory Iinancing kompcnzaciono Iinansiranje
Competition Konkurencija
competitive price konkurentna cena
competitive supply Konkurentna ponuda
complementary goods Komplementarna roba
Completeness Sveobuhvatnost
completion report izvestaj o zavrsenju objekta
comply (it complies with YU
accounting regulations) saglasiti se (saglasno je sa...)
Components sastavni delovi
composite enterprise SOUR *
compound interest Slozena kamata
Comprise sastojati se od; obuhvatati; sacinjavati
Compulsory prinudan; prisilan; obavezan;
compulsory liquidation prinudna likvidacija
computer layout konIiguracija kompjutera
computer terminal Kompjuterski terminal
computer trained manager rukovodilac specijalizovan za kompjutere
concept oI consistency koncept konzistentnosti
concept oI disclosure Koncept obaveznog obrazlozenja zavrsnog racun
concept oI going concern Koncept poslovanja na neodredeno vreme
concept oI materiality koncept materijalnosti
concept oI prudency koncept obazrivosti
concept oI reasonability Koncept realnosti
Concessions koncesioni poslovi
Concomitant Propratni
Concurrence podudaranje; slaganje
condensed balance sheet sazeti; skraceni bilans stanja
conditional liquidity uslovna lilvidnost
conduct monetary policy voditi monetarnu politiku
ConIine ograniciti se; drzati se u granicama
ConIirm saglasiti se; potvrditi
ConIirmation nezavisno potvrdivanje
ConIirmation oI balances saglasnost salda / pozitivna i negativna saglasnost salda
conIirmed credit konIirmirani akreditiv; potvrdeni akreditiv
conIirming bank KonIirmirajuca banka
ConIormity u skladu
conjunction (conj.) Veznik *
Consider Razmotriti
consideration (to take into...) Razmatranje; posmatranje
consignment invoice konsignaciona Iaktura
consignment note tovarni list
consignment stock konsignaciono skladiste
Consistency Kontinuitet
consistent (with) postojan; dosledan; saglasan; u skladu; odgovarajuci
consolidated accounts konsolidovani bilans; racun; svodni bilans
consolidated annuities konsolidovani anuiteti
consolidated debt konsolidovani dug
consolidated loan sanacioni zajam
constituent item sastavna stavka
construction (constr.) Gradnja *
construction in progress investicija u toku
consular invoice konzularna Iaktura
consulting contract konsalting ugovor (ugovor o konsultantskim uslugama)
consumable stores and tools Ambalaza i sitan inventar
consumer durables trajna potrosna dobra
consumer loans potrosacki krediti
consumer spendings troskovi potrosaca
consumer's credit Potrosacki kredit
consumption loan Potrosacki kredit
Contingencies Potencijalne obaveze
contingent liabilities potencijalne obaveze; neocekivane ali moguce obaveze
continuing credit Iacility trajna kreditna olaksica
continuous base
kontinuirana osnova; baza za neprekidno dodavanje istog
obracunskog perioda i iznosa bez korekcije
continuous stocktaking kontinuirani popis; popis na odredeni dan
contra accounts kontra racuni; komisioni racuni
Contract Ugovor
contract guarantee ugovorna garancija
contract is terminated ugovor je raskinut
contract price ugovorna cena
contract sale Ugovorena prodaja
contracting carrier ugovorni prevoznik
Contractor kontraktor; ugovarac; izvodac radova
contractual liability ugovorna obaveza
contractual organisation (-
zation) ugovorna organizacija
contractual party ugovorna strana
contractual penalty Iees Zatezna kamata
contractual responsibility Ugovorna obaveza
Contrast razlike; protivstavke
contribution Ior housing doprinos za stambcnu izgradnju
Contributions) doprinos(i)
control account Sinteticki racun
control card kontrolna kartica
control objective . Kontrolni cilj
control tape kontrolna traka
controlled economy kontrolisana privreda
controlled inIlation kontrolisana inIlacija
controlling interest Kontrolini interes
conversion oI Ioreign currencies preracunavanje stranih sredstava placanja
conversion rate stopa konverzije
conversion time Vreme konverzije
convertible bonds konvertibilne obveznice
convertible currency Konvertibilna valuta
convertible loan stock
konvertovane obvcznice; pravo da se pretvori od poverioca u
clana akcionara kompanije
Conveyances akt o prenosu imovine
COPS (Covered Option
Securities) *
Corner korner (udruzenjc privremenog karaktera)
corporate planning korporativno / dugorocno / planiranje
corporate power zakonsko ovlascenje
corporation tax obracunata drzavna taksa / plativa u sledecoj godini
correspondence Iile poslovna evidencija
cost nabavna vrednost, trosak
cost analysis analiza troskova
cost control kontrola troskova
cost distribution raspodela troskova
cost Iigure Nabavna vrednost
cost oI acquisition troskovi nabavke; sticanja
cost oI Iinished assets nahavna vrednost osnovnih sredstava (OS)
cost oI Iixed assets nabavna vrednost osnovnog sredstva
cost oI Iixed assets
manuIactured by OOUR
troskovi izrade (izgradnje) osnovnih sredstava u sopstvenoj
reziji
cost oI goods sold troskovi realizovanih proizvoda
cost oI sales troskovi realizovanih proizvoda i usluga
cost oI valuation nabavna vrednost
cost oI value nabavna ili revalorizovana vrednost
cost price cena kostanja
cost recovery Naknada troskova
Cost total ukupni troskovi
cost unit Troskovi po jedinici
cost-beneIit analysis
Kost-beneIit analiza (analiza svih prednosti i nedostataka
jednog projekta)
costing department pononsko knjigodstvo
costing method troskovni sistem
costing system Iormiranje cene kostanja (sistem FCK)
costing units Obracunska jedinica
costs capitalised as deIerred
expenditure
osnivacka ulaganja
costs oI training the work Iorce
to use new
equipment
izdaci za troskove osvajanja nove proizvodnje
COUGRs (CertiIicates oI
Government Receipts) *
Count brojanje; popis
Counterpart prepis; kopija
Counterparty Komitent
counting sheets Popisne liste
course oI collection stavke u naplati
Covenant zakljuciti ugovor, pogodba
Cover pokriti; prikljuciti; izvestavati
Coverage Obuhvat
CP (Commercial Paper) *
CPU - Central Processing Unit centralna procesna jedinica *
Credence vera; verovanje
credibility (oI) verodostojnost; pouzdanost
Credit potrazuje; odobriti, u korist (knjiziti kao prihod)
credit agency kreditna agencija
credit available raspolozivi akreditiv
credit balance Potrazni saldo; aktivni saldo
credit by installment prodaja na kredit
credit card kreditna karta
credit charges naknade za uslugc kreditiranja; manipulativni troskovi
credit clearing Kreditni kliring
credit control Kreditna kontrola
credit entry kreditna stavka
credit Iacility kreditna olaksica
credit Ireeze Zamrzavanje kredita
credit instrument kreditni instrument
credit letter Kreditno pismo
credit limit kreditni limit
credit line kreditnalinija
credit memo pokazatelj potrazivanja
credit note dokument o odobrenju
credit rating
Kreditni rejting; kreditni status; kreditna sposobnost; kreditni
bonitet
credit restrictions kreditne restrikcije
credit risk kreditni rizik; rizicnost potrazivanja
credit sale prodaja na kredit
credit standing kreditni status
credit terms uslovi kreditiranja
Credited odobreno; potrazni
creditor(s) Dobavljac(i)
Creditworthiness kreditna sposobnost
creditworthiness guarantors kreditno sposobni ziranti
Creditworthy Kreditno sposoban
criminal proceedings kazneni; krivicni postupak
cross deIault clause klauzula lancanc reakcije
Cross-reIerence (x-reI) unakrsno povezivanje; unakrsni pozivni znak *
cumulative credit kumulativni akreditiv
cumulative dividend kumulativna dividenda
cumulative remedy kumulativno saniranje
Currency Valuta
currency appreciation Aprecijacija novca (vestacki porast vrednosti neke valute)
currency area valutno podrucje
currency basket korpa valuta (obracunska jcdinica bazirana na vise valuta)
currency cocktail koktel valuta
currency exposure Izlozenost riziku po osnovu promena kurseva valuta
currency exposure report devizni podbilans
currency premium valutna premija
currency reIorm valutna reIorma
Current account (c/a) Tekuci racun *
current assets tekuca sredstva; obrtna sredstva
current audit Iile Tekuci dosije revizije
current liability (-ies) tekuca obaveza (e); tekuca sredstva; izvori obrtnih sredstava
current market value tekuca trzisna vrednost
current maturity Tekuce dospece
current portion oI loans tekuca dospeca potrazivanja
current receivables tekuca potrazivanja
Custody materijalna odgovornost; cuvanje; nadzor
Customer Kupac
customer account racun klijenta
customer advances primljeni avansi
customer deposits avansi od kupaca
customer statements izjava klijenta
customs agent carinski posrednik
customs broker carinski broker
customs clearance placanje carine
customs declaration; entry;
invoice carinska deklaracija
customs duty carina; carinske obaveze
customs speciIication carinska speciIikacija
customs tariII carinska tariIa
Cut-oII razgranicenje; presek
CWE (cleared without
examination) ocarinjcno bcz pregleda *
cycle counting kontinuirani popis
cyclical Iluctuations Ciklicne Iluktuacije
D/A ( documents against
acceptance) dokumenta pri akceptu *
DAF (delivered at Irontier) Isporuceno na granici *
daily consumption dnevna potrosnja
daily output dnevna proizvodnja
daily statement dnevni izvestaj
DARTS (Dutch Auction Rate
TransIerable Notes) *
Data Podaci
data bank banka podataka
data carrier nosilac podataka
data processing centre centar za obradu podataka
date due datum dospeca
date oI repayment period otplate
date stamp Datumar
dated bonds obveznice sa utvrdenim datumom dospeca
day loan dnevni zajam
day order dnevni nalog
dead loan mrtav zajam (zajam koji zajmoprimac nije u stanju da otplati)
dead money
mrtav novac (novac koji se moze pozajmijivati samo uz visoku
kamatu; sto ga iskljucuje iz prometa)
Deal Pogodba
deal Iorward Spekulativni posao
deal on the money market kupovina i prodaja na novcanom trzistu
deal ticket Talon
dear money skup novac
Debenture
dug; obveznica (sa Iiksnim iznosom); zaduznica; zaloznica;
obligacije; dibencer;
Debit zaduziti; na teret (knjiziti kao rashod); duguje
debit balance Potrazni saldo; pasivni saldo
debit entry dugovna stavka
debit note dokumenat o zaduzenju
debit transIer dugovni transIer
Deblocade
deblokada (1. oslobadanje angazovanih sredstava i slobodno
raspolaganje njima; 2. oslobadanje ogranicenih depozita)
Debt Dug
debt conversion Konverzija duga
debt management Servisiranje duga; otplata duga
Debtors Duznici
debtors circularisation usaglasavanje salda sa kupcima
debts due dospeli dugovi
debts prosecuted in the courts utuzena potrazivanja
decision making donosenje odluka
declaration oI trust izjava o preuzimanju obaveze za isplatu dividendi
declared value deklarisana vrednost
declined (decl.) dekliniran (menjan) *
Deduction Odbici
Deed dokument o vlasnistvu
DeIault neispunjenje obaveza
deIault in payment insolventnost; neizvrseno placanje
deIault interest zatezna kamata (kamata za neizvrsenje obaveze)
deIerred charges AVR (aktivna vremenska razgranicenja)
deIerred demand odgodena potraznja
deIerred dividend odgodena dividcnda
deIerred expenditure odlozeni troskovi; osnivacka ulaganja
deIerred liability (-ies) odlozena(e), dugorocna(e) obavez(e); odgodena obaveza
deIerred payment odgodcno placanje
deIerred share Odgodena akcija
deIerred trade receivables prodaja na kredit (preneta potrazivanja od kupaca)
deIicit budget deIicitarni budzet
deIicit Iinancing deIicitarno Iinansiranje
deIicit spending
deIicitarno trosenje (budzetski rashodi iznad raspolozivih
prihoda)
deIinite (deI.) Odreden *
delivery date datum isporuke
demand deposit (sight) depozit po videnju; depozit na zahtev; depozit bez otkaza
deposit insurance osiguranje depozita
deposit money deponovani novac
deposit slip potvrda o uplati; izvod sa racuna
deposited Iunds deponovana sredstva
Depositor Deponent
depositor's liIe insurance zivotno osiguranje dcponenta
deposits Ior capital expenditure izdvojena novcana sredstva za investicije
deposits Ior Iixed assets
purchase avansi za nabavku osnovnih sredstava
deposits with the SDK Depoziti kod SDK
Depreciate amortizacija (materijalnih ulaganja); ispravka vrednosti
depreciated replacement value sadasnja vrednost zamene
Depreciation Amortizacija
depreciation charge Ior the year Obracunata amortizacija
depreciation charges Obracunamortizacije; troskovi amortizacije
depreciation provision ispravka vrednosti osnovnih sredstava
deputy director general zamenik generalnog direktora
designed to ensure u cilju obezbedenja
desinIlation (disinIlation
USA) dezinIlacija (sistem mera postepenog odstranjivanja inIlacije)
Desinvestment
dezinvesticija (ekonomska pojava kada se obim ulaganja u
nova osnovna sredstva krece ispod obima amortizacije
osnovnih sredstava)
detailed accounts (records) Analiticki racuni
detailed inventory records
Analiticka evidencija zaiiha / materijaino ili robno
knjigovodstvo
detailed plans operativni plan
Determine odrediti; regulisati; odloziti; resiti se
Development bank razvojna banka (banka za privredni razvoj)
development. planninc and
analysis department ekonomika poslovanja
Dilapidation lom; unistenje
Diligence Marljivost
diluted earning per share ciista zarada po akciji
diplomacy (dipl.) Diplomatija *
direct deposits Namenski depozit
direct investment direktna investicija
direct labour (labor -US) licni dohoci proizvodnih radnika; direktan rad
director general poslovodni organ
disbursement system sistem placanja
Discernment ostroumnost; razboritost
disclaimer oI opinion uzdrzavanje od davanja misljenja
Disclose otkriti; obelodaniti
Disclosure obelodanjivanje; otkrivanje
Discount Komercijalni popust
discount (Iunctional)
Iunkcionalni eskont (procentualno snizenje prodajne cene koju
prozvodac, ili prodavac na veliko, odobrava maloprodaji)
discount market eskontno trziste
discount without recourse eskont bez regresa
discounted bills eskontovane menice
discounted value eskontovana vrednost
Discrepancy Razlicitost
discretionary pool diskrecioni pul
discriminating duty diskriminaciona carina
discriminating monopoly diskriminativni monopol
discriminating tariII diIerencijalna tariIa
discriminatory tax diIerencijalna taksa
Dishonest neposten; necastan
dishonored cheques (checks
USA) krivotovoreni, IalsiIikovani cckovi
Dispatch poslati; okoncati; depesa; pismo
Disposal smanjenja; otudenje; raspolaganje
Dispute Spor
distributable income dobit za raspodelu
Diverse Drugacije
dividend mandate mandal dividende
dividend policy politika dividendi (raspodela ciste zarade posle oporezivanja)
dock warrant Skladisni list
documentary bill Dokumentarna menica
documentary collection dokumentarna naplata
documentary credit dokumentarni akreditiv
domestic product roba siroke potrosnje
dormant balance uspavani saldo (racun na kome nema prometa)
dormant subsidiary neaktivna subsidijarna kompanija
double entry dvojno knjizenje
double insurance dvostruko osiguranje
double rate system Sistem dvojnih kurseva
double taxation dvostruko oporezivanje
DoubtIul Sumnjiv
doubtIul debts Sumnjiva potrazivanja
doubtIul receivables sumnjiva i sporna potrazivanja
down payment
sopstveno gotovinsko ucesce (predujam; kapara); daun
paiment (polaganje avansa);
DraIts menica trasirana-vucena
draw up sastaviti; skicirati *
Draw-down povlacenje (kredita)
drawing account ziro-racun
drawing oI the Iacility koriscenje kredita; uzimanje olaksica
drawn bill vucena menica
Drive drajv, pogon
DRT (Deloitte Ross Tohmatsu) *
DTI (Department oI Trade and
Industry) *
durable consumer goods trajna potrosna dobra
duties on the buyer's account carina na teret kupca
duty Iree oslobodeno carine
early review oI perIormance
indicators prethodna provera indikatora poslovanja
earmarked Iunds namenska sredstva
earning per share Zarada po akciji
Earnings Zarade
economic eIIiciency ekonomska eIikasnost
economic evaluation ekonomska procena
economic expansion ekonomska ekspanzija
economic Iriction
ekonomska Irikcija (spoljni usiovi koji ometaju ekonomske
tokove)
economic growth Privredni rast
economic miracle privredno cudo
economic power ekonomska moc
economic sanctions ekonomske sankcije
economic selI-suIIiciency ekonomska samodovoljnost
Economics (Econ.) Ekonomika *
economics oI scale ekonomija obima
ECP (Eurocommercial Paper) *
ED (Exposure draIt issued by
the Accounting Standards
Committee) *
Edit uredivanje podataka, stampanje, izdavanje
EDP (Electronic Data
Processing) AOP (automatska obrada podataka) *
Educationalist iskusan pedagog
EEC (European Economic
Community) *
eIIective devaluation stvarna devalvacija
EIIiciency
ulaganje eIikasnost (obuhvata produklivnost, ekonomicnost i
eIikasnost orgainizacije)
elasticity oI demand Elasticnost ponude
electrical (elec.) Elektricni *
electronic transIer oI Iunds sistem elektronskog transIera sredstava
Emerge Izaci na povrsinu
Employed upotrebiti; primeniti; sluziti se
employment oI capital Angazovanost sredstava
Encounter susresti se; sukobiti se
Encouragement Podsticanje
End-consumer krajnji potrosac
Endorsement
indosament; potpis na poledini dokumenta koji oznacava
prenos imovine
End-product Finalni proizvod
End-user krajnji korisnik
engagement risk Procena rizika revizije
ensure (insure Usa) Osigurati; obezbediti; uveriti se; utvrditi
entry (-ies) Knjizenje
EOE (Error and Omission
Excepted) izuzimajuci greske i propuste
*
equal annual installments over
their estimated useIul lives jednaki godisnji iznosi prema njihovom veku trajanja
Equipment Oprema
equitable charge zakonska taksa
Equity Akcija; deo kapitala koji je ulozen
equity capital vrednost imovine
Erroneous poeresan; gresan
escalator clause Eskalatorna klauzula
especially (esp.) Narocito *
Establish smestiti; da se ustanovi
Establishment Smestanje
euphoria concept Koncept obazrivosti (sinonim÷ prudency)
euphoria concern concept Koncept poslovanja na ugodredenjo vreme
Eurobonds Euroobveznice
eurocurrency deposit eurovalutni depozit
eurocurrency market trziste eurovaluta
European (Euro.) Evropski *
European Currency Unit Evropska valutna jedinica *
European Monetary Agreement evropski monetarni sporazum
Evaluate proceniti; oceniti; vrednovati
Evidence dokaz; evidencija
Evolve izvesti; razviti se
Examine Ispitati
Exceed Prevazici
exception reporting Izvestavanje o izuzecima
Excess suvisak; visak; neumernost
excess proIit visak vrednosti
excess stock suvisne, prekomerne zalihe
exchange approval devizno ovlascenje
exchange market devizno trziste
exchange rate devizni kurs
exchange rates ruling at the
balance sheet date kurs koji je vazio na dan sastavljanja ZR
exchange restrictions devizne restrikcije
executive board upravni odbor
executive body poslovodni organ
executive summary svodni prcgled izvrsenja revizije
exemption oI contractual
liability Iskljucenje ugovorne obaveze
Exhaustive Iscrpan
Existence Postojanje
expense accounts racuni rashoda / troskova
expiration date (expiry- UK) datum isteka; rok dospelosti
Expire rok dospelosti; rok isteka
export limitation ogranicenje izvoza
export multiplier
izvozni multiplikator (Iaktori koji uticu na visestruko javljanje
izvoznih eIekata)
export quota izvozna kvota
export rebates izvozne premije
exportable assets Izvozno sposoban kapital
export-oriented economy izvozno orijentisana privreda
exposure draIt nacrt dokumenta
express (exp.) Izrazava *
EXQ - Ex Quay Iranko obala (isporuka robe do obale ukljucena u cenu robe)
*
EXS - Ex Ship Iranko brod (u cenu robe ukljucen je i transport) *
extended cover odobreno pokrice
extension loan Produzni zajam; sanacioni zajam
extensive agriculture ekstenzivna poljoprivreda
Extent Obim
external indebtedness inostrani dug
external liquidity spoljna likvidnost
EXTRA (Export Tender Risk
Avoidance) *
extraordinary expenditure /
income vanredni rashod / prihod
extraordinary expenses Vanredni rashodi
EXW - Ex Works Iranko Iabrika (u cenu robe nije ukljucen prevoz) *
Iace value nominalna vrednost akcijc ili novca
Facilities uredaji; postrojenja; mogucnosti
Iactoring company
Iaktoring kompanija (posrednicka Iirma koja se bavi vrstom
osiguravajucih poslova u medunarodnoj trgovinskoj razmeni)
Iactory overhead pogonska rczija; opsti troskovi proizvodnje
Iallback procedure proces povlacenja ?
Ialling selling prices pad cena
Iar reaching Dalekosezni
Iaulty cost analysis netacna analiza troskova
Iaulty goods roba sa manama
FCAMPS (Convertible Auction
Market PreIerred Stock) *
Ieasibility study studija izvodljivosti nekog projekta (Iizibiliti stadi)
Ieed back povratna sprega / inIormacija
Ieed Iorward inIormacija unapred
Iemale (Iern.) lice zenskog pola *
Fieldwork revizija kod klijenta
FIFO (First In-First Out) prva ulazna - prva izlazna *
Iigurative (Iig.) Figurativan
File dosije; Iascikia; datoteka
Iile design Iormiranje dokumentacije
Iinal audit revizija zavrsnog racuna
Iinal points on accounts komentar zavrsnog racuna
Iinancial experts Iinansijski strucnjaci
Iinancial period obracunski period
Iinancial statements Racunovodstveni iskazi; godisnji obracuni; Iinansijski izvestaji
Iinished goods gotovi proizvodi
Iinished products gotovi proizvodi
FIPS (Foreign Interest Payment
Securities
*
Iirst / prime cost direktni troskovi materijala i radne snage
Iixed assets osnovna sredstva
Iixed assets are summarised
below
osnovna sredstva su prikazana kako sledi
Iixed assets other than
construction in progress Osnovna sredstva sem investicija u toku
Iixed assets register
Analiticka evidencija osnovnih sredstava; registar osnovnih
sredstava
Iixed cost Fiksni troskovi
Iixed overheads Iiksni rezijski troskovi
Iixtures and Iittings sitan inventar; oprema i inventar
Iloating capital Plivajuci kapital
Iloating currency plivajuca valuta
Iloating debt
plivajuci dug (1. kratkorocni dug; 2. drzavni dug; 3. zajam koji
se moze otplacivati na zahtev)
Iloating insurance plivajuce osiguranje; otvoreno osiguranje
Ilow chart sematski prikaz tokova dokumentacije
Flowcharting tabela tokova; tok tabela / u inIormacionom sistemu
FOB - Free On Board
Iranko brod (troskovi transporta do ukrcavanja na brod
uracunati su u cenu robe)
*
Iollow up request letter
Urgentno pismo; ponovno pismo sa zahtevom za odgovor na
saglasnost salda
Iorced saving prinudna stednja
Iorced settlement prinudno poravnanje
Ioreign debt servicing servisiranje inostranog duga (otplata kamate inostranog zajma)
Ioreign exchange strana sredstva placanja
Iorex receipts devizni priliv
Iorged cheque IalsiIikovani cek
Iorms control kontrola dokumentacije
Iorms design lansiranje i oblikovanje dokumentacije
Iorward rate ocekivani, buduci kurs; terminski kurs
Iorward sale
prodaja po ceni na dan ugovora sa naplatom u ugovorenom
buducem roku
Iorward transactions terminski poslovi
Iorwarder's receipt spediterska potvrda
Founders Osnivaci
Iounder's share Akcija osnivaca
FOX (Forward with Optional
Exit)
*
FPA (Free oI Particular
Average) slobodno od delimicnog ostecenja
*
FRA (Forward Rate Agreement)
*
Irame contract okvirni ugovor
Iramework credit line okvirna kreditna linija
FRCD (Floating Rate CD's ) *
Iree oI charge Besplatno; bez naknade
Iree oI lien oslobedeno od prava stavljanja zabrane na imovina duznika
Ireehold premises zgrade i zemljista / koja nisu pod hipotekom
Ireight insurance osiguranje vozarine
Ireight terms uslovi prevoza; vozarine
French (Fr.) Francuski *
Irequently (Ireq.) cesto *
Iresh capital novi kapital
Iresh money svez novac (dodatna sredstva)
FRN (Floating Rate Notes) *
Irom (Ir:) od; iz; sa *
Front-end-Iinance Kompletno Iinansiranje
Irozen account; blocked
accounts blokirani racun
FS (Iocused substantive test) sustinski postupci ispitivanja valjanosti *
FTC (Federal Trade
Commission) *
Iully depreciated assets potpuno otpisana osnovna sredstva
Iunctional test Funkcionalni test
Funding prikupljanjc izvora
Iunding operations
Iunding operacije (operacije konvertovanja kratkorocnih
dugova u dugorocne)
Iunding policy politika stvaranja Iondova; izvora sredstava
Funds Iondovi; namenska sredstva; izvori sredstava
Iunds and liquidity (sources
oI...) Sredstva i likvidnost
Iunds Ilow analysis analiza kretanja sredstava
Iuture receipts Buduci prilivi
GATT (General agreement on
TariIIs and Trade)
Opsti sporazum o carinama i trgovini *
GDP - Gross Domestic Product Domaci bruto proizvod *
Gear alat; pribor; oprema (zupcanici)
general agreement opsti sporazum
general average g/a Velika havarija *
general business inIormation delatnost klijenta
general enactments opsta akta
general ledger glavna knjiga
general ledger account racun glavne knjige
general provision Opsta rezerva bez posebne namene
gentlemen's agreement dzentlmenski sporazum
giIt cheque poklon cek
giro transIer notes virmanski nalozi
GNMA (Government National
Mortgage Association; a US
government agency that
approves the issue oI mortgage-
backed securities with
repayment oI principal and
interest Iully guaranteed by the
US Treasury)
*
GNP (Gross National Product) nacionalni bruto proizvod
*
GNP (Gross National Product)
*
going concern
trajnost poslovanja; stalnost; neodredenog trajanja delatnosti;
poslovanje preduzeca na neodredeno vreme
going concern doubt Ocena principa trajnosti poslovanja klijenta
goods dispatched Isporucena roba (e)
goods on sale or return roba na prodaju uz mogucnost povracaja
goods purchased Ior resale Trgovinska roba
goods received note Prijemnica
Goodwill
gudwil; licence; materijalne prava; hartije od vrednosti
(promen...)
governing law nadlezno zakonodavstvo
government (gov't.) uprava; vlada *
government expenditures Budzetski rashodi
government loan Drzavni zajam
government stock Drzavna akcija
grace period
period koriscenja kredita bez terecenja kamatom; respektni
dani; dani poceka
Graduate Diplomirati
granted loan odobreni kredit; zajam
Grants Dotacne (?)
green currency
zelena valuta (vestacko odrzavanje kurseva valuta u okviru
EEZ radi zastite cena poljoprivrednih proizvoda)
Greenbacks
grinbeks (drzavni papirni novac s prisilnim tecajem i
obustavom konvertibilnosti)
GRN (Goods Received Note) Prijemnica *
gross margin bruto marza
gross national product (GNP)
deIlator deIlator nacionalnog bruto proizvoda *
gross proIit
bruto dobitak (prodaja umanjena za troskove realizovanih
proizvoda i usiuga)
gross proIit percentage procentualni izraz marginalnog bruto dobitka
gross prorit margin
marginalni bruto dobitak; razlika izmedu prodaje umanjenc za
troskove realizovanih proizvoda i usluga
gross surplus bruto dobit; visak
gross value bruto vrednost
group accounts racuni grupa kompanija; zdruzenih prcduzeca
group company zdruzena preduzeca; slozeni OUR-i
growth rate stopa rasta
GTC (Good Till Cancelled.
Open orders to buy or sell at a
Iixed price that remain eIIective
until executed or cancelled)
*
GU (General Undertaking
adopted by USM companies)
*
Guarantee garancija; obezbedenje
guarantee (credit) kreditna garancija
guarantee oI correct Iunctioning garancija za ispravno Iunkcionisanje
guarantee period garantni period
guaranteed account garantovani racun
guaranteed bill receivable instrument obezbedenja placanja
guaranteed debt garantovani dug
guaranteed interest garantovana kamata
guaranteed obligations garantovane obaveze
guaranteed prices garantovane cene
Guarantees Garancije
guidelines; principles Nacela
Handle Rukovanje
handling costs manipulativni troskovi, troskovi uskladistenja
handling expenses manipulativni troskovi
hard currency cvrsta valuta
Hard-core cvrst
have regard ceniti; smatrati
He (The use oI the term 'he¨
when reIerring to the auditor,
accountant or other person also
means 'she'.)
*
Heading zaglavlje
Hearing rasprava; vestacenje
heavy industry Teska industrija
Hedging hedzing - (vrsta posla na robnim berzama)
High Iinance
visoke Iinansije (kontrola koju imaju veliki Iinansijeri nad
krupnim investicijama)
high-level overview napraviti snimak racunovodstvenog procesa
hire purchase
prodaja na kredit; prodaja na pocek; vlasnistvo nad robom
nastaje tek po otplati svih rata
historical (hist.) cost istorijski troskovi; nabavna cena *
home debit balances kupci u zemlji
horizontal integration
horizontalna integracija (povezivanje izvesnog broja preduzeca
iste; ili slicne proizvodnje)
hot money
hot mani (1. spekulativni kapital; 2. brz transIer novca iz
jednog Iinansijskog centra u drugi u skladu sa kretanjem
kamatnih stopa i drugih uslova na Iinansijskom trzistu)
housing loans Krediti za stambenu izgradnju
IAS (International Accounting
Standards) Medunarodni racunovodstveni standardi
*
ICAEW (The Institute oI
Chartered Accountants in
England and Wales)
*
ICONS (Indexed Currency
Options Notes)
*
ICQ (Internal Control
Questionnaire) upitnik o sistemu interne kontrole USIK
*
IdentiIy IdentiIikovati
identiIying number
Inventarni broj; popisna plocica; oznaka; broj za
identiIikovanje
IFC (International Financial
Corporation) Medunarodna Financijska Korporacija
*
Imbalance Debalans
Immaterial Nematerijalno
immediate najblizi; direktan; neposredan
Impair ostetiti; umanjiti vrednost
imperative rules Imperativna pravila
import deposit uvozni depozit
import lot Zakljucak izvoza
imported inIlation Uvezena inIlacija
imprest Iund namenska sredstva blagajne; sitna gotovina
imprest system
obnavljanje blagajnickog maksimuma gotovina, namenskih
sredstava u stalnim iznosima posto su iste utrosene
Imprimatur odobrenje za stampanje
imputation system sistem objedinjavanja
in addition pored toga
in capacity u svojstvu
in conjunction with zajedno sa; u vezi sa
in light oI sa stanovista; u svetlu
in line u vezi
in real terms u realnim iznosima
in relation to obzirom na (da)
in respect oI (with respect to
USA) s obzirom na; sto se tice
inactive money neaktivni novac
Inattentive nebrizljiv; nepazljiv
incidental expenses nepredvidcni izdaci
Income prihod; ukupan prihod
income and expenditure account racun prihoda i rashoda
income credited to prihod odobren ...
income in kind prihod u naturi
income inIlation InIlacija dohotka
Incorporate Zadrzati
increasing costs rastuci troskovi
incremental costs
Promenljivi troskovi koji nastaju zbog razlike u velicini ili
podrucju otpreme; dodatni troskovi
Incurred Nastalih
incurred (costs) ucinjen (navucen); niozen
Indebtedness zaduzenost; medusobna dugovanja i potrazivanja; obaveze
indeIinite (indeI.) Neodrcdcn *
indemnity (-ties) naknada; odsteta; obestecenje
indent contract
indentni ugovor (vrsta kupoprodajnog ugovora u Ionmi
ponude prodavca koja se, pristankom kupca, pretvara u trajni
ugovor)
index clause
indeksna klauzula (vrsta zastitnih klauzula kojom se prodavac
zasticuje od pada kupovne snage domaceg novca)
indicative price indikativna cena
indirect costs indirektni troskovi
indirect expenses indirektni troskovi
indirect exporting indirektni izvoz
individual (indiv.) Pojedinacan *
indorsement conIirmed
(endorsement USA) konIirmirani indosament; garantovani indosament
InIer Zakijuciti
inIlation (cost) inIlacija troskova
inIlation (demand) inIlacija potraznje
inIlation hidden Prikrivena inIlacija
inIlation rate rast cena na malo (stopa inIlacije)
inIlationary gap InIlatorni jaz
inIlatory spiral inIlatorna spirala
inIlatory tendencies InIlatorne tendencije
inIormation systems InIormatika; inIormisanje u banci
Ingenuity Genijalnost
ingoing cable dolazni telegram
Inherent prirodan; svojstven
initial capital Pocetni kapital
initial program loading punjenje pocetnog programa
initial recording oI order ispostavljanje naloga
initial recording oI the deals pocetno evidentiranje kupoprodaje
inland revenue Poreski organ
inplant system inplant sistem (sistem instaliran unutar preduzeca)
input - output analysis analiza inputa i autputa
input card ulazna kartica
input data (datum) Ulazni podatak
input Iile ulazna datoteka; prometna datoteka
input list Ulazna lista podataka
input reader ulazni citac
input section input seksn (odeljak za ulazni materijal)
input unit ulazna jedinica
Inquiry Istrazivanje dokumentacije
InsigniIicant nema znacaja
Inspection Ispitati; ispitivanje
inspection and observation Inspekcija
Installment otplata; rata
instigation oI the deals navodenje na posao kupoprodaje
instrumental (instr.) Instrumental *
insurance broker (ins.) zastupnik osiguravajuce organizacije *
insurance cover osiguranje; visina osiguranja
insurance Iund Iond osiguranja
insurance market (ins. Mkt.) trziste osiguranja
insure (ensure - UK) osigurati; obezbediti
intangible assets
nematerijalna ulaganja i materijalna prava; licence i
neopipljiva sredstva
integration (circular) cirkular o integraciji
integration (horizontal)
horizontalna integracija (integracija Iirmi iste; ili slicne
proizvodnje)
inter company balances saldo medusobnih dugovanja i potrazivanja izmedu OURa
interbranch account interni racuni izmedu Iilijala
intercalendar interest interkalarna kamata
Interest Kamata
interest accrual(s) obracunata kamata
interest bearing accounts racuni koji sadrze kamatu
interest on demand deposits kamate na obavezne depozite
interest on loans to purchase
Iixed assets kamata na kredite za nabavku osnovnih sredstava
interest payable dospela kamata; placena kamata
interest period kamatni period
interest rate kamatna stopa
interest rate established by NBY
(Natl. Bank oI Yugoslavia) eskontna stopa NBJ
interest rate policy politika kamatnih stopa
interest rate risk Izlozenost riziku po osnovu promene kamatnih stopa
interest receivable naplacena kamata; prihodi od kamate
interim audit prethodna revizija
interim points on accounts komentar prethodne revizije
intermediate level oI substantive
tests (IS) Slozen nivo postupaka ispitivanja valjanosti
*
internal audit Interna revizija
internal control
interna kontrola; sistem interne kontrole; unutrasnje kontrole i
revizije
internal publication interno glasilo
internal record interne evidencije
international aIIairs (int'1.) odnosi sa inostranstvom *
international clearing medunarodni kliring
international commercial law medunarodno privredno pravo
International Convention on
Bills oI Exchange Medunarodna konvencija o menici
*
International Convention on
Checks Medunarodna konvencija o ceku
*
international currency Internacionalna valuta
international liquidity internacionalna likvidnost
international monetary market medunarodno monetarno trziste
international payments medunarodna placanja
International Stock Exchange
(The International Stock
Exchange oI the United
Kingdom (UK) and the Republic
oI Ireland)
*
International TransIer oI
Technology medunarodni transIer tehnologije
*
interrelationship oI Iinancial
statements Veze izmedu pozicija u racunovodstvenim iskazima
intervention price interventna cena
intervention rates interventni kursevi
Inventory Zalihe
inventory records evidencija zaliha; materijalno i robno knjigovodstvo
inventory valuation vrednovanje zaliha; procena zaiiha
invested capital Ulozeni kapital
investible Iunds investiciona sredstva
Investment investicije u toku
investment administration upravljanje investicijama
investment analysis investiciona analiza
investment bank investiciona banka
investment coeIIicient KoeIicijent investiranja
investment company investiciono drustvo
investment credits investicioni krediti
investment grant
pomoc, potpora od strane drzave za odredena investiciona
ulaganja
investment income
prihod od ulaganja u hartije od vrednosti; prihod po osnovu
udruzivanja sredstava
investment market trziste invcsticija
investment policy politika investicija
investment project investicioni projekat
investment trusts
investicioni trustovi (akcionarska drustva za plasiranje
kapitala)
Investments
plasmani; ulaganja u hartije od vrednosti; hartije od vrednosti;
Iinansijska ulaganja; poslovna ulaganja; plasmani poslovnih
sredstava
invisible balance nevidljivi saldo; nerobni saldo
invisible earnings nerobni prihodi
invisible exports nerobni izvoz
invisible imports nerobni uvoz
invisible payments nerobna placanja
Invoice Faktura
Invoiced Fakturisano
invoiced sales Iakturisana realizacija
IOPOS (Interest Only Principal
Only Securities)
*
irrecoverable expenditure /
debts nenadoknadivi troskovi / dugovi
irredeemable preIerence share neotkupljiva povlascena akcija
IRS (Internal Revenue Service
(USA))
*
ISDA (International Swap
Dealers Association)
*
Issue posljedica; uspeh; ishod; dohodak
issue notes izdatnice (izdato uz nalog za trebovanje)
issue oI law usporavanje; pobijanje
issued capital izdat kapital
issuing bank Emisiona banka
issuing transaction Emisioni posao
items credited direct to business
Iund under the law obavezni deo poslovnog Ionda
job card radna lista
job description opis poslova; opis radnih mesta
job evaluation Analiticka procena radnih mesta
job speciIication speciIikacija posla
join issue (to...)
odvajati se; biti u sporu
joint and several guarantee zajednicka i pojedinacna garancija
joint liability Zajednicka obaveza
joint ownership zajednicko vlasnistvo
joint signature kolektivno potpisivanje
joint solidarity Iund Iond uzajamne solidamosti
joint venture
zajednicka ulaganja na komercijalnoj osnovi; dzoint vencer
(zajednicki poduhvat)
joint venture partners'
investments ulog partnera u zajednickom ulaganju
Journal Dnevnik
journal entries
knjizenja u glavnoj knjizi na osnovu standardnog naloga za
knjizenje
journal voucher
nalog za knjizenje; u Engleskoj - nalog za knjizenje
neuobicajenih promena koje nisu potkrepljene standardnom
dokumentacijom vec je na nalogu dat detaljan opis promena
Judgment rasudivanje; procena
juicy items izvanredne stavke ("u sosu")
Justly ispravno; valjano
key currency Kljucna valuta
key industry kljucna industrija
key word kljucna rec
knock-out agreement
nok aut agriment (tajni dogovor medu ucesnicima licitacije da
se uzajamno ne natecu, radi postizanja sto nize cene)
knowledge (to the best oI one's
knowledge and belieI) po svom najboljem znanju i uverenju
labour rate startni osnov za placanje radnika
labour, direct (labor USA) direktan rad
labour, indirect indirektan rad
Labour-intensive Radnointenzivan
labour-intensive production Radno-intenzivna proizvodnja
Land Zemijiste
land certiIicate izvod iz zemljisnih knjiga
land is given a nominal value zemljiste se vodi po nominalnoj vrednosti
landing account istovarni racun (racun istovara robe)
landing charges troskovi istovara
language (lang.) Jezik *
law suit parnica; sudski spor
LC (letter oI credit) kreditno pismo; akreditiv *
LCI (Less than Container Load) manje od kontejnerske posiljke
*
leading schedules vodeice tabele
leased Irom... (Iixed assets) osnovna sredstva uzeta u zakup
leaving payment Otpremnina
ledger accounts Knjigovodstvo
Ledgers Knjigovodstvo
legal proceedings zakonski postupak
legal reserve zakonska rezerva
lending exposure Izlozenost kreditnom riziku
lending potential Kreditni potencijal
lending risk kreditni rizik
letter oI engagement pismo OUR-a o angazovanju SDK za vrsenje revizije
letter oI representation izjava OUR-a o sredstvima i obavezama
level oI activity obim (proizvodnje)
levy on payroll obustave licnih dohodaka
liabilities and capital employed Pasiva
liability (-ties) obaveza(e); pasiva; izvor(i) sredstava; odgovornost
liability certiIicate potvrda; certiIikat OUR-a o obavezama
LIBID (See LIBOR) *
LIBOR (London Inter Bank
OIIered Rate - the rate oI
interest oIIered on deposits with
commercial banks operating in
the London Eurocurrency
market. LIBID and LIMEAN
reIer to the bid side, and the
mean oI LIBOR and LIBID,
respectively.
*
licenced deposit taker ovlasceni primalac depozita
licencing agreement licencni ugovor
light industry laka industrija
LIMEAN (See LIBOR) *
limited cheque (check) ograniceni cek (cek ogranicen do odredenog iznosa)
limited L/C ograniceni akreditiv (cirkulami akreditiv koji korisnik moze
koristiti samo u ogranicenom broju mesta)
*
limited value Granicna vrednost
line oI credit kreditna linija
linear programming linearo programiranje
LIONs (Lehman Investment
Opportunity Notes)
*
liquid capital likvidni kapital
liquid debts likvidni dugovi (dugovi koji odmah dospevaju)
liquid Iunds likvidna sredstva
liquidation work likvidacioni postupak
Liquidity Likvidnost
list oI balances SpcciIikacija
listed counterparty Popisne liste
Listing listing (ponuda obveznica ili akcija na berzi)
Litigation Parnicenje; sudski spor
Load Opterecenje
loan capital
obveznice; pozajmljeno sredstvo sa Iiksnim interesom; kapital
zajma
loan committees krcditni odbor
loan draw-down pustanje kredita u koriscenje
loan due by zajmovi; krediti koji se duguju od trecih lica
loan due Irom zajmovi; krediti koji se duguju trecim licima
loan Iacilities kreditni uslovi (mogucnosti)
loan market trziste zajmova
loan proceed priliv sredstava od kredita; kreditna linija
loan provision ispravka vrednosti
loan rating klasiIikacija kredita sa stanovista rizika
loan repayments Otplate zajmova
loan review analiza naplativosti kredita
loan stock / debenture Obveznice
loan to employees krediti zaposlenima
Loaned to... (Iixed assets) osnovna sredstva data u zakup
loans Ior energy suppliers zajam za energetiku
loans Ior housing stambeni krediti
loans to housing and communal
construction Krediti za stambenu i komunalnu izgradnju
LOC (Letter oI Credit) Akreditiv *
Lodgment Ostave; pohranjivanje
lombard credit
lombardni kredit (posebna vrsta kredita koja se odobrava uz
zalog odredenih pokretnih stvari i pod odredenim uslovima)
lombard rate lombardna stopa
long range credits Ior current
assets krcditi za stalna obrtna sredstva
long-term Iinancing Dugorocno Iinansiranje
long-term liabilities Dugorocne obaveze
long-term production co-
operation contract ugovor o dugorocnoj proizvodnoj kooperaciji
long-term receivables dugorocna potrazivanja
loose plant pokretna postrojenja
loose tools pokradeni alati
Loss Gubitak
loss Ior the year gubici tokom godine
loss on exchange negativna kursna razlika; gubitak na kursnoj razlici
LTB (Long Term Borrowings) obaveze po dugorocnim kreditima *
lump sum globalna suma
M & A (Mergers and
Acquisitions) spajanje i akvizicija
*
M.B.A. (Master oI Business
Administration) magistar ekonomije
*
machine loading schedule plan punjenje racunara
Machinery Masine
Macro-economics makro ekonomija
made up as Iollows: izvrsen jc na sledeci nacin
magnetic card magnetska kartica
magnetic character reader citac magnetskih znakova
magnetic Iilm magnetik Iilm, magnetski Iilm
magnetic ink character
recognition obelezavanjc slova magnetskim mastilom
mail order sales
prodaja po nalogu kupca putem poste / uz placanje pouzecem
ili kasnijim / placanjem u slucaju prodaje na kredit
mail transIer Postanski transIer
main branches glavna Iilijala
Maintain Voditi ; odrzavati
maintained (is...) Formira se
Maintenance odrzavanje; investiciono odrzavanje
maintenance oI liquidity Odrzavanje likvidnosti
make up (the...) srz; sustina
make up (to ...) sastaviti; skupiti; izmisliti; spremati
managed Iunds poslovi za tudi racun
management (mgt.) Rukovodstvo *
management accounting poslovno racunovodstvo
management accounts poslovni izvestaj
management bodies and
mcctinm
organi upravljanja banke i dinamika njihovih sednica
management committee (comm.) komisije organa upravljanja i rukovodenja
*
management Iee menidzment Ii (provizija za organizovanje posla)
management inIormation (inIo.) inIormacije za rukovodstvo
*
management letter (ltr.) pismo rukovodstvu o slabostima interne kontrole *
management personnel Rukovodeci radnici
manager (mgr.) Rukovodilac *
managing director (dir.) generaini direktor *
Manual Prirucnik; uputstvo
manual data imput rucno unosenje podataka
manual operation rucna operacija
ManuIacturing Proizvodnja
ManuIacturing costs proizvodacki troskovi
manuIacturing industry Preradivacka industrija
manuIacturing price proizvodna cena
margin account racun marze
margin system
iznos koji se polaze na americkim berzama prilikom
zakljucenja terminskih poslova; 2. kupoprodaja eIekata
delimicno na kredit
marginal product Granicni proizvod
marginal productivity granicna proizvodnja
marginal return granicni prihod
marginal social product marginalni drustvcni proizvod
marginal value Granicna vrednost
marine insurance policy polisa pomorskog osiguranja
mark up Trgovinska marza
marked share markirana akcija (akcija po kojoj su prava ostvarena)
market (mkt.) Trzistc *
market day Trzisni dan
market economy Trzisna privreda
market Iactors Trzisni Iaktori
market Iluctuations Iluktuacija trzista
market inspection trzisna inspekcija
market mechanism trzisni mehanizam
market rate trzisna stopa
market research istrazivanja trzista
market strategy strategija trzista
marketing (mkt'g.) Marketing *
MARPS (Maturing adjustable
Rate PreIerred Stock)
*
masculine (masc.) Muski *
mass consumption masovna potrosnja
mass-production industry industrija serijske proizvodnje
master Iile maticna datoteka
Matching
Uzrocnost prihoda i rashoda; uporedivanje; povezivanje;
uparivanje
material bookkeeping matcrijalno knjigovodstvo
material used utrosak materijala
mathematics (math.) Matematika *
matured item dospela stavka
matured loan dospeli zajam
Maturity Dospece
maturity bond dospela obveznica
maturity date datum dospeca
maximized prices maksimizirane cene
mean price Srednja cena
medicine (med.) Medicina *
meet acceptance iskupiti menicu
Members clanovi
memorandum capital account nominalni racun kapitala
memorandum oI deposit Izvestaj; memorandum o deponovanju
merchant banks trgovacke banke
Merely samo; jcdino
Meticulous sitnicav; preterano tacan; precizan
Micro-economics Mikro-ekonomija
Minutes zapisnici organa upravljanja i rukovodenja
miscellaneous (misc.) Razno *
mixed economy
mesana privreda (ekonomski sistem u kome su neke Iirme u
drzavnom, a neke u privatnom vlasnistvu)
MMES /ili MMPS/ (Money
Market PreIerred Stocks)
*
Modul Kalup; uzorak
monetary base Monetarna baza
monetary reIorm monetama reIorma
monetary unit Monetarna jedinica
money (counterIeit) IalsiIikovani novac
money broker Menjac
money in circulation
novac u opticaju
money lender Zajmodavac
money making novcana zarada
money market operations aktivnosti banke na trzistu novca
money market place trziste hartija od vrednosti
money market placing novcani plasmani
money supply novcana masa
monitor Nadgledati; nadzirati; kontrolisati
monopoly (absolute) Apsolutni monopol
monopoly (buyer's) Monopol kupca
monopoly (commercial) trgovinski monopol
monopoly (discriminating) Diskriminacioni monopol
monopoly (Iiscal) Iinansijski monopol
monopoly policy politika monopola
Mortgage Hipoteka
mortgage credit hipotekarni kredit
mortgage loan hipotekarni zajam
motor pool vozni park
motor vehicles transportna sredstva; motorna vozila
Movements Promene
MP (Monetary Precision) projektovana tacnost koju zelimo postici u reviziji *
MPCs (Mortgage Participation
CertiIicates)
*
MTNs (Medium Term Notes)
*
multi-currency loan visevalutni zajam (zajam u koji je ukljuceno vise valuta)
multilateral clearing mullilatcralni kliring
multilateral payments multilateralna placanja
namely Naime; tj.
NAP (The New Audit Process) Nov pristup vrsenju revizije *
national debt nacionaini dug; drzavni dug
national income nacionaini dohodak
national insurance socijalno osiguranje
national product nacionaini proizvod
NCV - No Commercial Value bez komercijalne vrednosti *
near money
neaktivna i ogranicena novcana sredstva; blokirana sredstva;
oroceni depoziti, itd.
negative (neg.) negativan; odrican *
negative balance - (neg. bal.) Negativni saldo *
negative conIirmation oI
balances
negativna saglasnost salda; neslaganje salda sa konIirmacijom
klijenta
negative interest nagativni interes; pasivna kamata
negative pledge negativna zaloga
negative pledge clause klauzula negativne zaloge
Negotiable Prenosiv
negotiable instruments negocirajuci instrumenti (cek, menica)
negotiating bank banka koja vrsi naplatu hartija od vrednosti
Negotiation Ugovaranje; plasiranje
negotiation Iee provizija za zakljucenje zajma
net annual value neto godisnja vrednost
net assets
zbir osnovnih i obrtnih sredstava umanjeno za ispravku
vrednosti
net balance counter position stanje brojaca direktnog salda
net book value
sadasnja vrednost osnovnih sredstava; neto knjigovodstvena
vrednost
net income neto prihod
net interest neto kamata
net investment cista / neto investicija
net loss cist / ncto gubitak
net margin cista / neto marza
net national product nacionaini neto proizvod
net oI Umanjen za
net proceeds n/p cist iznos *
net proIit
neto dobitak (kad se od bruto dobitka oduzmu troskovi); neto
proIit / posle placanja zakonskih obaveza
net realisable value (realizable
USA) neto prodajna vrednost
net surplus neto eIekat
net value Sadasnja vrednost
net working capital deo obrtnih sredstava koji je Iinansiran iz sopstvenih sredstava
net worth neto vrednost
Netted Kompenzirano
neutral banking transaction neutralna bankarska transakcija
new deal
nju deal - antikrizna ekonomska politika SAD tridesetih gndina
ovog vcka
new Iunds nova sredstva osnivaca
NIF (Note Issuance Facility) *
night saIe nocni seI
nominal capital Nominalni kapital
nominal capital account racun nominalnog kapitala
nominal interest rate nominalna kamatna stopa
nominal ledger glavna knjiga
nominal ledger accounts racuni glavne knjige
nominee Na ime predstavnika
non cash payments or transIers van gotovinsko placanje
non cycle control objectives Vanciklusni kontrolni ciljevi
non manuIacturing overhead upravno-prodajna rezija i neproizvodni troskovi; opsti troskovi
non price variances necenovna odstupanja
non recoverable amounts Nepokriveni iznosi
non recurring entries neuobicajena knjizenja
non-cumulative preIerence nekumulativna povlascena akcija
non-monetary investment nemonetarna investicija
Non-perIormance neizvrsenje; neizvrseno
non-perIormance oI contract neispunjenje ugovora
non-proIit institution nedohodovna institucija
Non-recoverable nenaplativ; nepokriveno
non-resident account racun nerezidenta
non-tariII barrier Bescarinska barijera
normal course oI business normalni ciklus poslovanja
nostro accounts nostro racuni (devizni tekuci racuni u inostranstvu)
notarial instrument dokument, isprava overena kod suda
Note Napomena
note receivable (promissory
note) vlastita menica / sinonim: promissory note
notes on accounts napomene uz zavrsni racun
notice oI deIault obavestenje o prekrsaju
notice oI drawdown zahtev za povlacenje
NPV-No Par Value bez nominalne vrednosti *
NRR (Net Reproduction Rate) stopa ciste reprodukcije
*
null and void nistavan i nevazeci
number - (no.; #) Broj
Obligation obaveza; obligacija; obveznica
Obligatory Obavezna
obligatory contributions to
community Iunds
obavezni doprinosi zajednici; obaveze po zakonskim propisima;
obavezni porezi i doprinosi
obligatory deposits obavezne rezerve
Obsolescence Zastarelost
obsolete stock zastarele zalihe
Obtain obezbediti; pripremiti; pribaviti
odd lot
neparna kolicina (u poslovanju na berzama u SAD izraz za
kolicinu akcija koje nisu deljive sa 100)
oII-balance items vanbilansne stavke
oII-balance sheet vanbilansne pozicije
oII-balance sheet event dogadaji nakon bilansa stanja
oII-balance sheet Iinance vanbilansno Iinansiranje
oIIice equipment poslovni inventar
oIIicial quotations oIicijelne kotacije (berzanske ponude na zvanicnoj listi)
oIIicial rate zvanicni kurs
oIIset account Obracunskiracun
oIIset dollar Obracunskidolar
Omit propustiti; izostaviti
on call business on-kol poslovi (u medunarodnoj trgovini; proizvodi kod kojih
se cena unapred ne Iiksira, vec se vezuje za cena neke
medunarodne berze na kojoj se kotira taj proizvod)
on consignment na konsignaciji (urucenje; predaja robe)
on demand L/C akreditiv na zahtev
On-line
direktno vezan sa centralnom jedinicom i spreman za
neposrednu upotrebu, obracun, ili emitovanje inIormacija
on-oII concept koncept konzistentonosti
open cheque otvoren cek (cek bez pokrica)
open cover otvoreno pokrice
open letters oI credit Otvoreni akreditiv
open market operations operacije slobodnog trzista
opening balance Pocetni saldo
operating budget (oper.) operativni budzet *
operating expenses operativni troskovi
operating income dobit iz redovnog poslovanja
operating trial balance pocetno stanje (zakljucni list)
opportunity cost Troskovi oportuniteta
optical scanner opticki skener (aparat koji cita brojeve sa dokumenata)
Orders nalozi; narudzba
ordinary shares akcije obicne / na osnovu kojih se prima dividenda
organisation (organization -
USA) RO
*
organisational structure organizacionc seme
original cost nabavna cena
original entries izvorna knjizenja
original investment Inicijalno ulaganje
Originated pokrenuti; nastati; poticati
OTC (Over The Counter - the
purchase and sale oI Iinancial
instruments not conducted on an
organised exchange
*
other liabilities ostale obaveze
Outcome ishod; rezultat
outgoing cable izlazni telegram
out-oI-pocket expenses stvarni troskovi
Output autput (obradeni podaci koje emituje kompjuter)
output (domestic net) Domaca neto proizvodnja
output terminal izlazni terminal
output unit izlazna jedinica
output writer izlazni pisac
Outstanding Preuzete
outstanding capital expenditure
commitments preuzete obaveze u pogledu investicija
outstanding loan, liabilities Neizmireni dug; neizmirene obaveze; preostle
outstanding matters Nezavrseni poslovi
outstanding order Neizvrscni nalog
over estimated useIul like u toku korisnog veka trajanja
Overall Sveukupno
overall reconciliation sveukupno usaglasavanje
overall responsibility puna odgovornost
OverdraIt
Kratkorocna pozajmica; prekoracenja po tekucim racunima;
dogovorena prekoracenje po tekucem racunu
Overdue dospeo (na naplatu)
overdue balances dospeli neizmireni iznosi
overdue bill Zastarela menica
overdue debtors potrazivanja preko odredenog roka
overdue debts Potrazivanja preko odredenog roka
Overhead opsti troskovi; pogonska rezija i upravno-prodajna rezija
overhead expenses Opsti troskovi
Overlook Prevideti
overnight money kratkorocna depozitna sredstva
override termination date datum prestanka produzenja
over-spot rate
razlika u kamati izmedu terminskog i prometnog deviznog
berzanskog posla
over-the-counter market Trgovina ispod tezge
Overwork izmoriti radom
own capital poslovni Iond
p.n. - prices negotiated postignute cene *
package deal
paket posao (1. ponuda koja ima vise delova ili uslova; 2.
ugovor koji ukljucuje vise razlicitih stvari)
packing credit kredit za nabavku ambalaze i transport do mesta isporuke
PAF Stalni dosije revizije *
PAF (permanent audit Iile) stalni dosije revizije *
paid up capital Uplaceni kapital
parent company maticno prcduzece
Pari passue (generally used in
the context oI securities ranking
pari passue, i.e. equally in right
oI payment with each other)
*
partial delivery Delimicna isporuka
partial shipment delimicna posiljka
participating bond
obveznice na koje se pored kamata u stalnom iznosu placa i
dodatna kamata (u SAD)
partly paid share delimicno uplacena akcija
Partner direktor revizije
partners' equity ulog partnera
Patents Patenti
Pattern model; uzorak
pay at sight platiti po vidcnju
pay at tenor platiti o dospecu
pay by installments placati u ratama
payable in advance plativ unapred
payable in arrears plativ unazad
Payables plative obaveze; dospele obaveze
payables Ior Iixed assets dobavljaci za osnovna sredstva
paying bank isplatna banka
paying creditors in case oI
insolvency isplate dobavljacima u slucaju insolventnosti
payment (system oI...) sistem placanja, platni promet
payment against documents placanje uz dokumenta
payment agreement platni sporazum
payment by installments otplata u ratama; kupovina na kredit, sinonim za credit sales,
postoji odmah vlasnistvo nad kupljenom robom
payment cycle ciklus placanja
payment in advance (adv.) placanjc unapred, avansi, akontacije dobavljacima *
payment in installments kupovina na kredit (na rate)
payment instruments instrumenti placanja
payment on account Otplata
payment on an open account placanje preko otvorenog racuna
payment order nalog za placanje; virmanski nalog
payment receipt potvrda, priznanica o uplati
payment request nalog za placanje, virmanski nalog
payment through clearing placanje kroz kliring
payment traIIic platni promet
payment under guarantee placanje uz garanciju
payment under reserve isplata sa rezervom
Payroll isplatna lista licnih dohodaka
payroll deduction doprinosi i obustave iz licnih dohodaka
Payroll summaries rekapitulacija licnih dohodaka
PBGC (Pension BeneIit
Guarantee Corporation)
*
Pending Neodreden; neresen
pending law suit parnica u toku
pending litigation nereseni spor; parnica
pension Iunds Penzijski Iondovi
pension liabilities obaveze za penziju
pension scheme skala pcnzijskog osiguranja
pension selI-administered sopstvena skala penzijskog osiguranja / ukoliko je OUR pravi
per Iorce silom; neizbezno; nuzno
perIorm (perI.) Primenili *
perIormance bond cinidbena garancija
perIormance indicators indikatori poslovanja
persistent inIlation trajna inIlacija
personal (pers.) Licni *
personal cheque licni cek
personal loan Licni zajam
personal savings privatna stednja
Persuasive Uverljiv
Petro-dollar dolari realizovani prodajom naIte
physical count popis Iizickim brojanjem
physical stocktaking Popis zaiiha Iizickim brojanjem
physical veriIication oI
inventories prisustvovanje popisu zaliha
PINCs (Property Income
CertiIicates)
*
PIPs (PerIormance Indexed
Paper)
*
place 'stop payment¨ (pmt.) staviti 'stop payment' (obustaviti placanje)
*
place deposit plasirati depozit
Placement Plasman
placement to deal ticket plasmani sa talonima
planned economy planska privreda
planning and budgeting
procedures proces donosenja Iinansijskih planova
planning materiality planirane materijalnosti
Plant Fabrika
plant and equipment postrojenja i oprema
plant and machinery Iabrike i masine
plant and machinery supplied uneta postrojenja i oprema
plant overhead pogonska rezija
Pleading vodenje parnice
plural (pl.) plural (mnozina) *
points on accounts komentar zavrsnog racuna
policy holder imalac polise
political (pol.) Politicki *
Post Knjiziti
post / pre acquisition losses
gubici nastali posle / pre preuzimanja kompanija ili
udruzivanja
postal order Postanski nalog
Posting Knjizenje
posting vouchers nalozi za knjizenje
post-year end period period nakon godisnjeg obracuna
potential errors potenciajalnc greske
power cost troskovi energije
Precedence prioritet; prednost
Precipitate strmoglaviti se; prenagliti se
predetermined cost unapred odredeni troskovi
preIerence bonds prioritetne obveznice
preIerence dividend prioritetna dividenda
preIerence loan Prioritetni zajmovi
preIerence share Povlascena akcija
preIerence shares
prioritetne akcije; akcije sa Iiksnom stopom dividende;
preIerencijalne akcije koje su stabilno ulozene u kapital i na
koje se placa samo 7° kamata
preIerence stocks prioritetne hartije od vrednosti
preIerential payments povlascena placanja
preIerential terms prioritetni uslovi
premium (additional) dodatna premija
premium (annual) Godisnja premija
premium (deIerred) odgodena prcmija
premium (deposit) depozitna premija
premium (unearned) neostvarena premija
prepaid expenses; prepayment
and deIerred expenditure aktivna vremenska razgranicenja
Prepared sastavljen; pripremljen
prepayment(s) avans; placanja unapred
Present (pres.) prezent (sadasnje vreme) *
Presentation Prikazivanje
presenting bank Prezentirajuca banka (banka koja prezentira dokumenta)
prevailing market price cene vladajuce na trzistu; opste prihvacena trizisna cena
price (actual) stvarna cena
price (basis) osnovna cena
price (best) najpovoljnija cena
price (bid) licitaciona cena
price (ceiling) plaIonirana cena
price (competitive) konkurentna cena
price (guaranteed) garantovana cena
price (guide) Orijentaciona cena
price (invoiced) Iakturisana cena
price (market) trzisna cena
price (oIIered) ponudena cena
price (supply) nabavna cena
price Iluctuation Iluktuacija cena
price Ireeze zamrzavanje cena
price indices have increased indeks povecanja cena
Pricing Vrednovanje
primary industry primarna industrija
primary risks primarni rizici
prime cost osnovni troskovi (ukljucuju troskove i amortizaciju)
prime entry izvorno knjizenje; osnovno knjizenje
prime rate
najpovoljnija stopa (kamatna stopa koju zaracunavaju banke
SAD na zajmove prvoklasnim zajmoprimaocima)
Principal Glavnica
principal accounting policies osnovne racunovodstvene politike
principal amount iznos glavnice
principal control glavna kontrola
principal payment placanje glavnice
Proceeding postupak; radnja; parnicni postupak
process inspection kontrola u procesu proizvodnje
processing oI documentation obrada dokumcntacije
product development razvoj proizvoda
product mix Asortiman
Production Proizvodnja
production coeIIicient KocIicijenat proizvodnje
production control kontrola proizvodnje
production costing troskovi proizvodnje
production cycle ciklus proizvodnje
production order nalog za proizvodnju, radni nalog
production overheads proizvodna rezija; pogonske rezije
production planning planiranje proizvodnje
production returns rezultati proizvodnje; povracaji proizvodnje
proIit & loss account (P&L) bilans uspeha *
proIit (capital)
investicioni proIit (proIit ostvaren od prodaje osnovnih
sredstava)
proIit (net) cist proIit
proIit (retained)
zadrzani proIit (proIit koji nije raspodeljen akcionarima, vec se
ulaze u nove investicije)
proIit aIter tax proIit posle oporezivanja
proIit beIore tax proIit pre oporezivanja
proIit capitalisation kapitalizacija proIita (dodavanje kamata ostvarenom proIitu)
proIit centres Obracunski centri
proIit inIlation inIlacija dobiti
proIit margin marza proIita
proIit sharing basis (on a...)
na osnovu ucesca u (zaj. ostvarenom) dohotku (dobiti); na bazi
podele dobiti
ProIitability rentabilnost; proIitabilnost
programme and record oI
Iunctional test program Iunkcionalnih testova "PFT"
*
programme oI Iunctional test program Iunkcionalnih testova PFT *
programming system Sistem programiranja
progress payment
placanja unapred; avansi; akontacije dobavljacima; sinonim za
'payment in advance¨
project Iinance Iinansiranje projekta
promissory note vlastita menica
prompt business promptni poslovi (poslovi koji se odmah izvrsavaju)
prompt payment promptno placanjc
Proper svojstven; prav; tacan; podesan; pristojan
Properly Tacno; posteno; ispravno
Property vlasnistvo; imovina; nekretnine
proposed sources Pretpostavljeni izvori (pr. Finansiranja)
prosecuted debtors Utuzeni kupci
protected imports zasticeni uvoz (uvoz roba koji podleze zastitnoj carini)
protective tariII Zastitna carina
prove (to..) Dokazati
provided (is...) Obracunava se
provision (to make a...) ispravka vrednosti, otpis, rezerva
provision against slow moving
inventories ispravka vrednosti zaliha sa usporenim obrtom
provision Ior bad and doubtIul
debts ispravka vrednosti sumnjivih i spornih potrazivanja
provision Ior doubtIul
receivables ispravka vrednosti sumnjivih i spornih potrazivanja
provision Ior overdue debtors otpis; ispravka vrednosti potrazivanja preko odredenog roka
Provisions rezerve za sumnjiva potrazivanja
provisions Ior overdue balances ispravka vrednosti
prudence; conservatism Opreznost
PSR (ProIessional Standards
Review)
*
public accounts publikovani zavrsni racuni
public bonds drzavne obveznice
public issue javna emisija
public loan javni zajam
public oIIer javna ponuda
public sale javna prodaja
purchase cost Iakturna (nabavna) cena
purchase Iorward terminska nabavka
purchase invoice Iaktura za nabavku; ulazna Iaktura
purchase ledger balances analiticka evidencija dobavljaca
purchase oI inventories nabavka
purchase order nalog za nabavku, porudzbenica, narudzbenica
purchase tax porez na promet
purchases Nabavke
purchasing power kupovna moc
pyramid debt
piramidalni dug (sukcesivno podizanje zajmova bez izmirenja
tekucih obaveza)
QualiIied acceptance uslovni akcept
QualiIied endorsement
uslovni indosament (indosament kojim indosant ogranicava ili
odbija licnu odgovornost)
qualiIied opinion (opin.) misljenje sa rezervom *
qualiIied report (rpt.)
izvestaj revizije u kome se ograduje od pojedinih pozicija
iznetih u zavrsnom racunu
*
quality control kontrola kvaliteta
quantitative restrictions kvantitativne restrikcije
quasi negotiable instrument
kvazi negocirajuci instrument (dokument koji ne sadrzi sve
bitne karakteristike prenosivog instrumenta)
quasi rent
kvazi renta (prinos neke kompanije cija je proizvodnja
privremeno ogranicena)
Quasi-money
kvazi novac (sredstva koja nisu novac, a obavljaju odredene
Iunkcijc novca)
quick asset ratio - current assets
to current liabilities with the
exclusion oI inventories racio likvidnosti tekuce
quotation list kursna lista
quoted company kompanija koja se kotira na berzi
quoted investment hartije koje se kotiraju na berzi
quoted shares akcije koje se kotiraju na berzi
R Iactors (Reliability) *
R&D (research and
development expenditure) izdaci za naucno-istrazivacki rad i razvoj
*
RAFT (Revolving Acceptance
Facility by Tender)
*
railway consignment note zeljaznicki tovarni list
railway receipt zeleznicka priznanica
Raise ispostaviti (pr. Virman)
random sampling uzimanje slucajnih uzoraka
rate oI exchange kurs strane valute
rate oI pay startni osnov licnih dohodaka (LD)
rate oI return stopa prinosa
Ratio odnos; srazmera; proporcija
ratio delay method metoda trenutnog opazanja
Rationing Racioniranje
raw material storage Skladistenje sirovina
raw materials and supplies sirovine i materijal
real income stvarni prihod
Reasonable prihvatljiv; razuman; podnosljiv; opravdan; razborit; prilican
Receipt priznanica; potvrda; prijem
receipt oI Iunds priliv sredstava
receipts and expenses prihodi i rashodi
receivables kupci, potrazivanja
receiving control Ulazna kontrola
Recessional Recesivan
ReclassiIication ReklasiIikacija
Recomputation ponavljanje vec izvrsenog obracuna
reconcile (to...) usaglasiti; uskladiti; pomiriti; izgladiti
Reconciliation usaglasavanje; uskladivanjc; sravnjenje
reconciliation and account
analysis uskladivanje i analiza bilansne stavke
reconciliation and comparisons Uporedivanje
reconciliation oI control account uskladivanje sa sintetickim racunom
Record evidencija; pregled; dokumenat
record output rekordna proizvodnja
recorded at cost Evidentiraju se po nabavnoj ceni ?
Recording Knjizenje
recording accuracy Tacnost racunovodstvenog evidentiranja
Records racunovodstvcna evidencija
records retention Zadrzavanje podataka
recourse naknada; odsteta; regres
recourse action regresni postupak
recovery rate stopa alokacije troskova
recurring error ucestala greska
recurring test test ucestalosti
red clause credit akreditiv sa crvenom klauzulom
redeemable preIerence share otkupljive akcije
redeemable stock otkupive akcije
redemption payment
placanje amortizacije hartije od vrednosti; otkup hartije od
vrednosti
redemption price otkupna cena
Redundancies visak radne snage
Re-exports Reeksport
reIerence bank odnosna banka
reIerence currency paritetna valuta
reIerence manual Uputstvo za upitnik o sistemu interne kontrole USIK
reIerence rate odnosna stopa
ReIerred Izneto
ReIinance ReIinansiranje
ReIlation ReIlacija
regarding (re:) u vezi sa *
regional (reg.) Regionalni *
registered bond Registrovana obveznica
registered share registrovana akcija
regression analysis analiza regresije
regressive supply
regresivna ponuda (povecanje ponude prouzrokovano padom
cena na trzistu)
regressive tax
regresivna taksa (porez koji se smanjuje sa povecanjem iznosa
koji se oporezuje)
rehabilitation loan sanacioni zajam
reimburse (to...) obestetiti; nadoknaditi
Reimbursement povracaj novca; placanje; vracanje novca
reimbursement credit Rembursni kredit (kredit na ime naknade)
release oI paper work lansiranjc dokumcntacije
REMICs (Real Estate Mortgage
Investment Conduits)
*
Reminder Opomena
remittance advice obavestenja dobavljaca po pojedinacnim obavezama
remitting bank
remitentna banka (banka koja doznacuje novac, hartije od
vrcdnosti)
remote control daljinsko upravljanje
rental income prihod po osnovu rente
rental transaction Iznajmljivanje; poslovi sa rentom
Repaid ReIundirano
Repair popravke; opravke
Repay vratiti zajam
Repayable Dospeva
Repayment Otplata
repayment borrowing otplata (primljenih) kredita
repayment notice otkazni rok
repayment term rok otplate; datum otplate; uslovi otplate
replacement cost vrednost zamene; troskovi zamene osnovnih sredstava
report (rpt.) godisnji izvestaj *
Reporting Izvestavanje
REPOS (Repurchase
Agreement)
*
repressed inIlation suzbijena inIlacija
reproduction costs (repro.) troskovi reprodukcije *
Requisition Trebovanje
Rescheduling Reprogramiranje
reserve (s) reserve; rezervni Iond
reserves capitalisation
kapitalizacija rezervi (izdavanje bonusnih akcija akcionarima
iz rezervi kompanije)
Residue ostatak (imovine posle namirenja svih dugova)
Resources Izvori
resources oI current assets izvori za obrtna sredstava
Respectively odnosan; odnosno
Response odgovor, reakcija
Responsibility Odgovornost
restrictive clause restriktivna klauzula
retail price index indeks prodajc na malo
retained earnings zadrzana dobit; akumulirani dohodak; zadrzana zarada
retained proIit zadrzani dobitak, sopstveni izvori sredstava
Retention zadrzavanje, cuvanje
retention quota Retenciona kvota
Return povracaj; rezultat; podatak; izvestaj
return on capital employed stopa povracaja na angazovana sredstva
return rate stopa povracaja
returnable container povratna ambalaza
returnable package povratna ambalaza
Returned earnings zadrzane zarade
Revalorization Revalorizacija
Revaluation Revalorizacija
revaluation oI depreciation Revalorizacija amortizacije
revaluation oI Iixed assets Revalorizacija osnovnih sredstava
Revenue Realizacija; prihod
revenue cycle ciklus realizacije
revenue expenditure
troskovi poslovanja; u engleskoj terminologiji vezani za
investicionu izgradnju
Review (rev.) provera; pregled; analiza *
review oI balance kriticko ispitivanje salda
review points kontrola obavljenog posla u toku revizije
reviews oI output Provera valjanosti
revocable credit opozivi akreditiv
revolving credit revolving kredit
RICS (Royal Institution oI
Chartered Surveyors)
*
risk analysis analiza rizika
risk monitoring kontrola rizika - upravljanje rizikom
ROA (Return On Assets) *
ROC (return on capital) Povracaj kapitala *
ROE (Return On Expenses) *
roll Iorward plan rebalans plana
Roll-over Obnavljanje
roll-over date Obnovljeno do
rough stocksheet izvorna popisna lista
royalty
naknada koju je sticalac licence duzan da plati davaocu licence
za ustupljeno pravo koriscenja predmeta ugovora o licenci;
autorska prava; renta u odnosu na mineralne nalazista;
patentna prava
royalty payable to autorska prava koja se placaju
RPS (Remarketed PreIerred
Stocks)
*
RUF (Revolving Underwriting
Facility)
*
Run
navala ulagaca na saltere banke da dignu svoje uloge zbog
politickih prilika ili loseg poslovanja banke
run to risk Izloziti se riziku
running costs tekuci troskovi
saIe custody assets cuvanje sredstava
salary rate startni osnov licnog dohotka
sale proceeds prihodi od prodaje
Sales Prodaja
sales account racun prodaje
sales analysis analiza prodaje
sales and related credits ostvareni prihodi i ostali prihodi; ostvarena realizacija i ostali
prihodi
sales contract kupoprodajni ugovor
sales invoice Iaktura prodaje; izlazna Iaktura; kupoprodajna Iaktura
sales ledger Analiticka evidencija kupaca
sales on an installment basis prodaja na kredit (u ratama)
sales order Nalog za prodaju
sales revenue prihod od prodaje
Salesman Zastupnik
Sample uzorak
SAPCO (Single Asset Property
Company)
*
SAS (Statement oI Auditing
Standards)
*
Savings stednja stedni ulozi
savings account stedni racun
scalping operations
na americkim berzama naziv za poslove kod kojih se iz veoma
malih kolebanja cena nastoji izvuci neka dobit
scarce currency deIicitarna valuta
Schedule tabela; obrazac; pregled
Scheme sema
Scope obim; polje
score sheet
rezultat ispravki, na kraju MAP - ukupan pregled nepravilnosti
manjkovi i viskovi u banke; (tabela) pregled razlika na
pozicijama odredenih oblasti koje su (razlike) utvrdene
testovima, tj - po veriIikaciji
SCOUT (Shared Currency
Option Under Tender)
*
SCP (Sterling Commercial
Paper)
*
Scrap skart; otpaci
Scrappe Rashodovanje
scrip issue hartije od vrednosti zamenjive za gotovinu ili u kombinaciji sa
Scrutiny detaljnjo istrazivanje evidencije
SDRT (Stamp Duty Reserve
Tax)
*
seal; stamp Pecat
SEC (The United States
Securities and Exchange
Commission)
*
Section deo; odeljak
secured debt obezbedeni dug (dug koji ima neko pokrice)
secured loan obezbedeni zajam
Securities hartije od vrednosti; vrednosni papiri; akcije
securities receivables Instrumenti obezbedenja placanja
segregation oI duties razgranicenje duznosti
selective endorsing seleklivno potvrdivanje
SelI-Iinancing SamoIinansiranje
seller's market trziste liIeranta
selling agent kupoprodajni agent
selling expenses troskovi prodaje
selling order prodajni nalog
selling price Prodajna cena
selling, administrative and
genera! Expenses
opsti troskovi uprave i prodaje
selling, administrative and
general expenses
opsti troskovi uprave prodaje
semi-Iinished parts Poluproizvodi
senior in charge revizor odgovoran za rad tima
senior oIIicial odgovorni radnik; odgovorni rukovodilac
sensitive market osetljivo trziste
separation oI responsibilities odvajanje odgovornosti
SEPON (Stock Exchange Pool
Nominees - a nominee company
used by the International Stock
Exchange oI the United
Kingdom and the Republic oI
Ireland)
*
sequential numbering numericki; redosled; niz
sequential pre-numbering unapred odstampan redosled / niz / brojeva
set oI bills oI lading svi primerci tovarnog lista
set oII izravnanje; naknada; nadoknada; kontrast
set out Prikazan
set up postaviti; podici; sloziti
Settle isplatiti; podici novac; zakljuciti racun
Settlement podizanjc novca; zakljucivanje racuna
settlement account zakljucni racun
settlement date datum; valuta placanja
settling day dan isplate
SFAS (Statement oI Financial
Accounting Standards issued by
the United Stales Financial
Accounting Standards Board)
*
SFG (Semi Finished Goods) *
share in proIit Ucesce u dobiti
share index Indeks akcija
share premium Dobit po akciji; dividenda
share register registar akcija
shareholder (s) Deonicar (i); akcionar(i)
shareholders' Iund osnivacki Iond
Shares akcije; deonice
shear operation skracenje operacija
shipping instructions otpremne instrukcije
shipping note Tovarni list
short term clearing item kratkorocnc stavke u obracunu
short term credit Ior current
assets kratkorocni krediti za obrtna sredstva
short-term capital kratkorocni kapital
shown under current assets prikazan je kao deo obrtnih sredstava
SI (Statutory Instrument. The
government order which amends
legislation. In the context oI the
Touche Ross Manual oI
Financial Reporting and
Accounting (3rd Edition); SI's
will normally be amendments to
the Companies Acts.)
*
sick market bolesno trziste, poremeceno trziste
sight deposit depozit po videnju
sight Iunds Sredstva po videnju
SigniIicant Znacajan
SigniIy oznaciti, nagovestiti
silver standard Srebrni standard
simple rate oI interest per
annum godisnja kamatna stopa
Since od; pred; posto
single item punching Busenje kartica naloga
sinking Iund amortizacioni kapital
Skill vestina; znanje
slow moving stock zalihe sa sporim obrtom, nekurentne zalihe
slowing down Usporavanje
slump nagli pad cena ili kurseva
SNCF (Securilized Note
Commitment Facility)
*
SNIF (Short Term Note Issuance
Facility)
*
social accounting drustveno knjigovodstvo
social insurance Socijalno osiguranjc
soIt currency meka valuta, nekonvertibilna valuta
SoItware
soItver (skup programa. pravila i dodatne dokumentacije u vezi
sa sistemom za ohradu podataka)
something (s.t.) Nesto *
SORP (Statement oI
Recommended Practice issued
by the ASC, which gives
guidance on current best
practice on topics which arc not
oI major or Iundamental
importance. It also includes
statements oI recommended
practice prepared by industry
committees which have been
approved and Iranked by the
ASC.)
*
sound delivered clause klauzula "zdravo isporuceno"
Sovereign immunity Najvisi imunitet
sovereign risk neograniceni rizik
spare parts rezervni delovi
Special Drawing Rights
Specijalna prava vucenja (prava clanica Medunarodnog
monetarnog Ionda)
*
special endorsement Specijalni indosament
speciIic provision ispravka za odredeni poznati moguci gubitak potrazivanja
specimen signatures spesimen potpisa, lista deponovanih potpisa
speculative investment Spekulativna investicija
SPINs (Standard & Poors
Indexed Notes)
*
Splitting
cepanje akcija ciji je kurs veoma porastao na dve ili vise manje
nominalne vrednosti (spliting )
spoilt document / cheque ponistcn dokumenat / cek; neispravan
SPOT (Single Property
Ownership Trust)
*
spot rate
Danasnji kurs; spot reit (kamatna stopa za telegraIske
transIere)
spot terms spot uslovi (uslovi za prodaju koja se moze odmah izvrsiti)
Spread Marza; spred
SPS (Single Property Schemes)
*
SPUTs (Single Property Unit
Trust)
*
SRF (Structured Receivable
Financing)
*
SSAP (Statement oI Standard
Accounting Practice issued by
the CCAB)
*
stabilization Iund Stabilizacioni Iond
StagIlation StagIlacija (inIlacija uz stagnaciju proizvodnje)
stale documents dokumenta cija je vaznost istekla (steil dokjuments)
Standard standard (zakonska novcana stopa)
standard cost planske, standardne cene; troskovi
standard costing system sistem standardnih / planskih troskova
stand-by credits Sanacioni krediti
stand-by system sistem rezerve
standing credit statalni kredit
standing orders cvrsta porudzbina
standing payroll data Stalni podaci isplatne list licnih dohodaka
STARS (Short Term Adjustable
Rate Stocks)
*
state monopoly oI Ioreign trade Drzavni monopol u spoljnoj trgovini
Stated Konstatovan
statement oI condition (USA) bilans stanja
statement oI conIirmation oI
debtor balances Izvestaj o saglasnosti salda
statement oI income B/U (bilans uspeha)
statement oI standard
accounting practice Izvestaj o standardnoj racunovodstvenoj praksi
statement oI stocktaking
observation izvestaj o prisustvovanju popisa zaliha
statutory accounts
propisani zavrsni racun; propisana Iorma bilansa uspeha i
bilansa stanja
statutory meeting osnivacka skupstina
statutory purposes Zakonski propisi
statutory records propisana evidencija; racuni
statutory requirement zakonske odredbe
sterling area sterlinsko podrucje
sterling credit Sterlinski kredit
Stock drzavni vrednosni papiri; obveznice; zalihe
Stock Exchange Companies
(Companies listed on The
International Stock Exchange
and companies dealt with on the
USM) *
stock in trade zalihe robe
stock in transit roba na putu
stock, share certiIicate akcijski sertiIikat
Stock-broker stok broker (berzanski sluzbenik)
Stockest
stokist (u Britaniji posrednik koji za odredene beneIicije
obezbeduje privremeno uskladistenje robe)
Stock-holder Stok holder (vlasnik vrednosnih papira)
Stock-jobber Stok dzober (posrednik na berzi)
Stocks hartije od vrednosti
Stocksheet Popisna lista
stop payment (to place a...) staviti 'stop payment' (obustaviti placanje)
Store magacin; prirucni magacin
straight Iorward preneto (razgraniceno)
stress naglasiti; istaci
STRIPS (Separate Trading oI
Registered Interest and Principal
Securities)
*
strong room Trezor
Structure Celina
Sub-assemblies Sklopovi
Sub-contractor Suizvodac
Subdivide deliti se
Submit podvrgnuti sc
Subordinate Zavisan; sporedan
subscribed capital upisani kapital
subscription Iees Preplata
Subsequent Sledeci; kasniji
Subsequently kasnije; prema tome; sledstveno
Subsidiaries Iilijale; poslovnice; organizacione jedinice
subsidiary company participacija u onim kompanijama gde imamo vise od 51°
akcija
subsidiary ledger pomocno knjigovodstvo
Subsidies Subvencije
subsistence (travel) putni troskovi; dnevice
Sub-standard product proizvod ispod standardnog kvaliteta; ne odgovaraju zahtevi
Substantiated staviti u korektnu Iormu; ispraviti
substantive procedures postupci ispitivanja valjanosti
SuIIicient Dovoljan
SuIIicient margin oI security Zadovoljavajuca granica sigurnosti
sum without oII-balance records iznos bez vanbilansnih stavki
summarised as Iollows Prikazani su na sledeci nacin
summary (-ies) speciIikacija; sumarni pregled; rekapitulacija (-cije)
summary oI client service
objectives & strategy sumiranje ciljeva za pruzanje usluga klijentu i strategija
summary oI risks & audit
strategy sumiranje rizika i strategije revizije
Sundry ostalo; razno
Superannuation mirovina; penzija
superannuation contribution penzijski doprinos
supervision nadzor
Supervisor rukovodilac tima
supervisory board nadzorni odbor
Supervisory control naknadna kontrola
supplementary control
objectives dopunski kontrolni ciljevi
supplementary costs dodatni troskovi
supplementary invoice dopunska Iaktura
suppliers Ior investment Dobavljaci za investicije
supplier's statement izvestaj dobavljaca
Supplies Pomocni matcrijali
supply (-ies) pomocni materijal
supply and demand ponuda i potraznja
supply-side economics ekonomija podsticanja ponuda
Support Potkrepiti
Surety sigurnost; jemstvo
surplus (deIicit) oI receipts over
expenditure visak (manjak) prihoda nad izdacima
surplus account racun dobiti
surplus on revaluation rezultati revalorizacije
surplus proIit visak dobiti
Surpluses and shortages viskovi i manjkovi
surrender value otkupna vrednost polise
Survival odrzanje; ostatak iz proslosti
suspense accounts prolazni racuni; prelazni racuni; privremeni racuni
suspension oI payments obustava placanja; moratorijum
suspension oI share dealings obustava; prekid akcionarskog poslovanja
swap transactions
svop poslovi (berzanski poslovi istovremene kupovine i prodaje
deviza radi zarade na kamatama i promeni kurseva)
*
sweating system
sveting sistem (sistem upotrebe hemikalija radi smanjenja
tezine kovanog novca od plemenitih metala)
SWIFT - Society Ior Worldwide
Interbank Financial
Telecommunication
SWIFT (medunarodni sistem transIera novca putem
kompjutera)
*
switching centre (center -USA) svicing centar (centar za automatsku razmenu inIormacija)
system output unit izlazna jedinica sistema
tailored programme Prilagoden program
take in to books iskazano u knjigama
tangible assets osnovna sredstva; materijalna ulaganja
tangible property materijalna dobra
tape drive radna traka
tariII regulations tariIni propisi
tariII treaty tariIni ugovor
tax (progressive) Progresivna taksa
tax credit Poreski kredit
tax reIund reIundiranje poreza
tax reserve certiIicates hartije od vrednosti
tax reserves poreske rezerve
Taxable Oporeziv
taxable income oporezivi dohodak
Taxation Oporezivanje
T-Bills (treasury bills) vladine obveznice; hartije od vrednosti; blagajnicki zapisi *
technical (tech.) Tehnicki *
tender guarantee (guar.) licitaciona garancija *
term loan terminski zajam
term policy terminska polisa
terminate (the contract) raskinuti (ugovor)
terms oI engagement ugovaranje revizije
Tertiary tercijaran; trecerazredan
test check ispitivanje cekom
test working papers Ispitivanja i Iormiranje radne dokumentacije revizije
Tick kontrolni znak; kvacica
TIGR (Treasury Income Growth
Receipts)
*
time budget plan radnog vremena
time contract Terminski ugovor
time deposit oroceni depozit; orocena sredstva
time draIt orocena menica
time payment terminsko placanje
time policy Vremenska polisa
time worked / on the basis
oI'time worked placeno po osnovu vremena provedenog na radu
timing diIIerence in Ilow oI
Iunds vremenska neuskladenost u prilivu sredstava
Title svojina (drustvena) ; pravo vlasnistva
title deed Tapija
title documents dokument o vlasnistvu
to be in error biti u zabludi; gresiti
tools and consumable stores sitan inventar i ambalaza; sitni inventar i alat
total balance ukupan saldo
Trace Istraziti; pratiti
trade (bilateral) bilateralna trgovina
trade (domestic) Domaca trgovina
trade (export) izvozna trgovina
trade (import) uvozna sirovina
trade (international) medunarodna trgovina
Trade (multilateral) multilateralna trgovina
trade (retail) Trgovina na malo
trade (wholesale) trgovina na veliko
trade / barter
barter trgovina (speciIican oblik medunarodne robne razmene
gde se vrsi direktna razmena robe bez koriscenja novca)
trade barrier Trgovinska barijera
trade bill Trgovinska menica
trade cycle trgovinski ciklus
trade discount Komercijalni popust
trade imbalance Trgovinski debalans
trade investment (s)
poslovna ulaganja na nekomercijalnoj osnovi; trgovacke
investicije
trade mark Zastitni znak; trgovinska oznaka
trade payables obaveze dobavljaci; obaveze iz poslovnih odnosa
trade payables Ior current assets obaveze prema dobavljacima za obrtna sredstava
trade receivables Potrazivanja od kupaca
trading accounts bilans uspeha
trading certiIicate trgovinski certiIikat
trading limit trgovinski limit
trading proIit Poslovni dobitak
trading statement Izvestaj o poslovanju
trading with margin kupovina i prodaja uz razliku u ceni
Transaction transakcija; poslovna promena
transaction data Promenljivi podaci
transaction review Provera transakcija
transIer check kontrola transIera
transIer prices transIerna cena (dnevni kurs na berzi)
transIerable bond prenosiva obveznica
transIerable credit prenosivi akreditiv
transport and handling expenses troskovi transporta i istovara
Trans-shipment Pretovar
travel subsistence putni troskovi; dnevnica
treasury bonds Blagajnicki zapisi
trial balance; rough balance bruto bilans; probni bilans; zakljucna isprava; zakljucni list
Trs (Treasury Receipts) *
true and Iair view istinit i korektan prikaz
TRUF (TransIerable Revolving
Underwriting Facility)
*
trust deed punomoc; zalozna isprava; prenosna naknada
TTC (Tender to Contract
Option) Tender to Contract Option
*
Turnover
promet; prodaja; realizacija; obrt; ukupna prodaja (total sales
& turnover)
UK - United Kingdom Ujedinjeno Kraljevstvo Velike Britanije i Severne Irske *
ultimate beneIiciary krajnji korisnik
Unaccountable neobjasnjiv, neobican; neodgovoran
Unacknowledged nepriznat, koji je ostao bez odgovora
unbalanced budget neuravnotezeni budzet
uncashed sales nenaplacena realizacija
unconditional acceptance bezuslovni akcept
unconIirmed L/C nekonIirmirani akreditiv *
uncovered cheque nepokriveni cek
uncustomed goods ncocarinjena roba
under the terms oI the joint
venture partners agreement po sporazumu o zajednickom ulaganju
Undergoing Postupak ?
Underinsurance Suosiguranje
underlicence (license Usa) Podlicenca
underlying Naglasavajuci; osnovni; Iundamentalan; glavni; na liniji
understanding the account
balance upoznavanje sadrzaja bilansne pozicije
understanding the client's
business upoznavanje sa poslovanjem klijenta
Understate Potcenjivanje
Undertaking poduhvat; pothvat; obaveza; garancija; jemstvo
Undervalue Potceniti
undervalued currency Potcenjena valuta
underwriting Iee provizija za upisivanje zajma
undistributed proIit nerasporedena dobit; neraspodeljeni proIit
unearned income neostvareni dohodak
unearned interest nedospele kamate
unemployment beneIit Pomoc nezaposlenima
Unequivocally nedvosmisleno; jasno; nesumnjivo
unIavourable variance negativno odstupanje
unIulIilled order neizvrsen nalog
UniIorm customs and practice
Ior documentary credits jednoobrazna pravila i obicaji za dokumentarne akreditive
*
UniIorm rules Ior collections Jednoobrazna pravila za naplate
unilateral clearing jednostrani kliring
uninvoiced goods neIakturisana roba
unit oI account Obracunska jedinica
unit price cena po jedinici
unlimited liability neograniceno jemstvo
unmatched order neuporedeni; nepovezani; neupareni nalog
unoccupied assets Sredstva van upotrebe
unpaid installment on loans nenaplacena rata po krcditu
unprocessed invoices neobradene Iakture
unqualiIied opinion povoljno misljenje
unquoted investment akcije koje se ne kotiraju na berzi
unrecoverable claims nenaplaliva polrazivanja
unsecured credit Neobezbedeni krcdit
unsecured stocks Neobezbedene akcije
unsettled claims neizmirena potrazivanja
unused assets Sredstva van upotrebe
unused line numbers neupotrebljeni redni brojevi
Up-to-date Azuran; aktuelan; u toku
usage oI material normativ; ulrosak materijala
use oI Iunds utrosak sredstava
useIul liIe vek trajanja
USM (Unlisted Securities
Market)
*
Utilities pogonska rezija / deo
Valid valjan; verodostojan
Validate Vrednovati; potvrditi; overiti
validation test test valjanosti
Validity Valjanost
Valuation Procenjena vrednost; vrednovanje; procenjivanje
value (annual) godisnja vrednost
value (capital) investiciona vrednost
value (capitalized) kapitalizirana vrednost
value (Iace) nominalna vrednost
value (market) Trzisna vrcdnost
value (received) primljena vrednost
value added dodatna vrednost
value date
datum valute; datum plasmana; datum dospeca; datum
knjizenja
value to the business vrednost za poslovanje
variable cost varijabilni troskovi
variable interest rate Varijabilna kamatna stopa
variable overheads varijabilna rezija
variance (Iavourable /
unIavourable)
odstupanje; varijanca; razlika (pozitivna / negativna)
variation in exchange rate varijacija dcviznog kursa
VAT (Value Added Tax) *
Vehicle Vozilo
vendor's account racun dobavljaca
vendor's price list cenovnik dobavljaca
Verbatim doslovan, veran
vertical integration
vertikalna integracija (povezivanje izvesnog broja preduzeca od
kojih je svako ukljuceno u razlicitu Iazu jedne iste proizvodnje)
viable investment proIitabilna investicija
virtue (by virtue oI) Usled na osnovu
visible balance Vidljivi saldo, robni saldo
visible exports izvoz robe
visible imports uvoz robe
Vitiate pokvariti; ponistiti
Vogue trazenost; privlacnost
volume turnover Fizicki obim proizvodnje
voluntary deduction obustave; dobrovoljna davanja
vostro accounts loro racuni
Vouch Jemstvo
Vouching dokumentarna kontrola
vouching test program dokumentarne revizije; dokumentarni test
vouching work postupak sa dokumentima
wage Ireeze Zamrzavanje nadnica
Wages plata iz dohodka; nadnica
Warehouse Skladiste
warehouse to warehouse clause
Klauzula Od skladista do skladista (kauzula u pomorskom
kargo osiguranju kojom se obezbeduje trajanje osiguravajuce
pokrica)
*
Warehousing Skladistenje
Warranty Jemstvo; garancija; punomoc; ovlascenje
Weaknesses slabosti; nedostaci
wear and tear nosenje i habanjc; trosenje
weighted average ponderisani prosek
Weighting ponderisanje (nacin obracuna prosecnih vrednosti)
WelIare socijalno staranje; socijalna pomoc
Western (West.) Zapadni *
when receipt is certain as a
result oI insurance oI the debts
or bank or other guarantee
kad se primi garancija za placanje od banke ili neka druga
garancija
where appropriate gde je to potrebno
which is repayable koji treba da se otplati
WIP (Work In Progress) investicijc u toku *
with respect to (in respect oI
USA) s obzirom na
withdrawn product proizvodi povuceni sa trzista
withholding tax Porez na dohodak
without prejudice bez povred (termin iz ugovomih klauzula)
without recourse bez regresa
work experience radno iskustvo
work in progress proizvodnja u toku; nedovrsena proizvodnja
work load radno opterecenje
work permit radna dozvola
workers' amenity zivotni standard radnika
workers' council Radnicki savct
working capital
obrtna sredstva (visak tekucih sredstava nad tekucim
obavezama)
working community radna zajednica
working paper radni papir
workmen's compensation Naknada radnika
WPA (With Particular Average) sa partikularnom havarijom
*
write oII Otpis
written down smanjen; otpisan
written down value Sadasnja vrednost
written oII value sadasnja vrednost
written up azuriran; Ispisan
x-reIerence (cross-reIerence) unakrsno povezivanje *
YCNs (Yield Curve Notes) *
year end accrual (y/e) razgraniceno na kraju godine *
yearly settlements godisnji obracun
Yellow Book (The publication
oI the International Stock
Exchange entitled 'Admission
oI Securities to Listing¨)
*
yield interest donositi kamatu
Yugoslav (Yugo.) Jugoslovenski *
Yugoslav Iinancial statements zavrsni racun sastavljen na propisanim obrascima
ZCB (Zero Coupon Bond) *
ZEBRAS (Zero Coupon
Eurosterling Bearer or
Registered)
*
zero balance Nulti saldo
zero economic growth nulti ekonomski rast

B
C
C
DZ
D
E
F
G
H
I
1
K
L
M
N
O
P
Planiranje
R
S
S
T
U
V
Z
Z
NAPOMENE

574/,, -7, :3,945 9974 4;:57,;0 :2:,9;3,,2479,.,857,;,;70/34894834;3 870/89,;, ,:2:7,3,70 , :2:7,3,;70/3489 9, 3489570.34895,;489 549;7/,45702: 

-8475943 -89303.0 -897,.9 ,..007,90//0570.,943 ,..007,90/5,2039

,..007,943.,:80 ..007,947 ,..059,3.0,,389/4.:20398 ,..059,3.0.70/9 ,..059,3.02,709 ,..059,3.047/07 ,..059,3.07013,3.3 ..059,3.08 ,..0593-,3 ,..08847.,708 ,..4224/,9390728 ..47/3 ,..4:39 ,..9  ,..4:39 .70/9 ,..4:39 57419 488 ,..4:39 8,08 ,..4:39,3,88 ,..4:39.,881.,943.,79 ,..4:39,-9 ,..4:39,-070.059 ..4:39,39 ,..4:393  ,..9  ,..4:393-,88 ,..4:393-4/08 ,..4:393.43.0598 ,..4:393.43974 ,..4:393.:7703. ,..4:393147 ,..4:393147 44/870.0;0/ ,..4:393147,97,38,.9438 ,..4:393147/0570.,943 ,..4:3932094/ ,..4:3935074/ ,..4:39354. ,..4:393574.088 ,..4:39370.47/8 ,..4:393970,92039 ,..4:393:39 ..4:398 ,..4:398,:/90/ ,..4:3985,,-0 ,..4:39870.0;,-0 ..70943 ..7:,8 ,..7:0/.43.059 ,..7:0/0503808 ,..7:0/3907089 ,..7:0/,-908 ,..7:0/47/010770/3.420

 8,08 ,..7:0/4;070,/8 ,..:2:,90//0570.,943 ,..:2:,90/07747 ,..:2:,90/;,:0 ..:7,. ,.340/20394170.059 % /;,3.047547,943 %, ,.9;0-,,3.0 ,.9;05,2039-,,3.0

,9;38,/4 ,9;35,93-,38549;3-,38

../2389070/57..3./957..0 343574/:.3.3454438..34:8.4:39 .9 .30.3974.943 ./238977..0 .2479.439: 4709.. /42.33..3:4.02039 .. 4.. .203..0 .70841 /0570.-./:89 .. .89./...:. .7./45:38.989..097. 857..070.2479.9870/9 857.3.054/0 ...4834.::8.3870/89..0 .43974 .3.950. .4397.3489 $..0470.303. :...4.2.3054.9.9.. .82.30:8.. -.//943../:892039 .0 .30 3...-...30 ../08.4/9:/089857..0  4. //943 ..90. -./8 :57.030 7:4.3974.88098 ..0.3. ..../0-.9:.030439748.3.30870 .30857.. 3 !4.47 :8../2389070/../23897.3.38549.9.30./:89.38 2.70 .//70880/- .9./23897.3.9. 3.9..943 .43974.3.08 /23897.4 030 83432.//9434110/.

70020399.2 ..574...38/4-...3./.570/:0 . # 207.. 574574  /.0.3./.039-..908:55 ::53.70.3087.07-  .903093.543:/..3 -.3..33054.0398..47/8.100 .38:5749..943 857.0.30308..70/3489 ././23897..89.... ..90/0390757808 :/7: 03..0/ 57203.43.88 ..3.9474 370/9 .38 .3. 700 $4 9:8..11.89 . 70.70.. . .33054/08..420 ::5.7./23897.3././.-./..45 9974 4.5489.94382 .89.070..3.0870..0/./4590/35705.3.357490..039 . .908 .3 89/44/.30308.70/: .3./.0780 5749.38570/34897.83-. ..30548947 #0./. .9.90/0570.:8942078 :8.3 .059 /.0701:3/3 ..057490. 2.73 !720303457428.33057..3834701:3/7.08948:55078 .. .4./03.. .03.: .0 .9.42:5...87.74898.078045343 8:5749342 030 .30 .0//0-9 .

03/478.3-:/.7/ 34705.943 . :3: !749.074:90 203/2039 2039 207.908 . 574.30 . !4970-..:5..005702...33:. 03.438054 90 079 4570.24:398/:0941:3/8 .7.5.5..:9:70  . 207  4958870/89..41 4-.9.3 .97.7389 . .57.078 .8.94320..90/57419 .8! 8 .0 .24:398-0/ 90 .030 .3089. .4:393!73.24:39809411 ..3:..5084.4:39 0.4:39389.70.3 .85470/:5: ..3..70/3489 ..24798.90/3907089 .40348. 4/ 35.24 .0/:708 .0 .4 4.3/.5.3.. 570..2479.. 3481.9 &3.4..57. 302. 5424 34570/:0 01..70.. /09.3./03.3.35:9 857.72..143/4.39./..3  207 .4/05702.9:78..3 .3 4/ 3.7.943 41 .7/8  343.43/0..438320393490 '.7:3/079.: 02207:400::54970- 4/4-79/45:89984 980573..7020345.8.7/  88:0/.357419 .3.90/57.. 0247...143/4.0 !497.39.5..9073.570/5.33:.39 31. .7/84. 39/..42/4-...  884.3..90/5.. 3488.9 5489:5.3.2039 .943..39 31..870/89.974 4.4:393$9...3.39..709:73 390/.3/.30.3.94341 39073./: 394.059 573.7.8:708 5.79 ! %0&390/$9.24:3941-.39.4/4.907.. .9.5.0 9.3. ..43 .3070..0574.../47. .08 .247980 0 .9 545:894.857.90 .0/-3.89.943 .7..39./3.9073. .4.:8942348::..7.3.24:398/:01742 .2....9.2.39.0 /:09 .9.9.4302070 /.574/.

84190.! :/93!7.08 4229900 .4:39.7/8.9047 .5574.943 557457.90.557457.550/0. -4/08 5503/ .4:3.-90 .4342.8 5547943 5570.943413093..3/ :/0308147..94394.1472:.:/9389.557457.9.9434157419 .908 ...420 ...3/.557457.557457.3.90 .

3.9047. -4/08 8.90 ..04342.3094/4-9 7.30:.7/ # ...4:393#010703.854/0.7.7/8 4229900 .0 !074/ #!$ .9.079.90/941:3/8 883.-90 ..30 57203./0:541 #! .943 .943 ..783907089 .7 94/4.38 !740 5720303.90 !7010770/$94...79..5574.8 .03943 $ .884.1472:.4:393#010703.5574..908 $$! 8147.770.07 88098 .854/0..7-97. 4/09 03030573.88098../:89.0 .4:39.7.8.4:393$9.0841./4-9 /.884.. .-0#.: .4.88099:734.90/-..4:3.3/..702.4/70 0307:50 7.3 8802-0 88088 880882039 ..41 .84190...:  4/4..

20. 4/70/-0$.24:57..7/9 8:5.03.4:/7: .94 483.039 &9.03. 4/4-7030549.7.8940804/ .89..348547..3: 8. 45470..2. 4/348574/. 3. 7-97.7/.304.9.:2. 8.3: .5708:/.9 !74.4....854/0.9808.489.0.

884..:143/4.0 .:942..80 .70..9477.489 7. 870/89.0 4. 03: 8.870/3.220 7.30 .0 89.4/35700/.8544 .7389 :57.3 :3. 03./.90/202-07 ..4250943.570/:0 .989 :/9 ./4 '.439748:22... 57/7: 03 .2413..2 870/89.8544 .270. 4.0 9. $70/89.70.34/-47 .5700/4/ 304-7.70/348920 :   4/::530.7 03.89 .3 .0 0434280. 03.:/95747..70/3489 3.0 8.2 .70.:/9.: 543.-.870/89.4/.30 $.08.59.089.59.943 ..0 147202 03..70.0 5747. 54.5489:5. 4.:/945343 ../03: 70..90/.90.59../: 394.9. !7480 3/30.9-089 .2208 .3..489 .943 .3/.4/.:/95747.85470 03.7 03. 0304/4-7030 423.. :/7: 030-...-.884..7.05702.028.03-:/ 094.:/92..::3..9..59.:94780/.387.3489 :94342303.0 .220/.70/348957480 ..0 570348.270. :3.9.70.-.7/35747.3348 !7480 3.::5347.8544 .1:9:.9 3/. 439743..07 .-4028: .30/00348:4 03.3.:942.7 03070..9870.0. 5747.77.9889.:/9..79.:9474.. /4-7.2.70/3489/7: 03.0 7:4.9.2.33897:2039:7.. 7.. .425.3.:/95747.79209 .34.7 ..8544 .947 18.30 425.8.:/9705479 .89.38.:94342397  38:-0.:9478.985507 878 ..

... .07. .3.947 .:94780/.0 3 .08920398 . :94 13..59.3..89..3 ..:94780/88:0 .-93/.04741$.:943424:83.7.03.943..9.3.:942.-0.08 .847:83088 /23897...:943424:82..9478  $ ...0  .4342.59...943 .- 41 -4..0-. .-078 .-.:947..-0..709.07.039 .7089070/.59.88098 ..0/.0 .5574.7/41/70.07.3/.

. -410.30 .

47/078 /5427. -41..3 .4 .3907089 -.489.2.489.9.3.. 03.. . 43482./3 -.30434289...

943 -...3.7/.3.3.0507348974 -.70/9 ..7/ -.....-43/ .3.. -.0809902039 -...2039 -. 94 -.0507-44 -.0..3.9 -..3..//0-9 -.5.0.43974 -..-.08009  -.0.3.

03970 .8. -.90 -.307 847/07 -.7.9388902 -.3/ 0503808 -.3 3/:897...7907 -.4:39 -.3.7.3 .3.33.08 -.03907 &$ -.7/.3.3.3/:897 -. -.3-.3..339073..389.70 -.08 -.8 -.38107:.397.3709:738 -.8.74.3.3810789 -.89..33.8802- -.3413.370807.397.3900 -.08009 -.8 -.805.3-.4507.420.8.307 8/8..3:.08 -..7.8.4:398 -.38099020398 -.381078 -..3.7.88415705.8 -..902039 -.902039 -.397.0/-:/09 .9434190 -.34/.08.3 /05489 -.3/.3900 -..438479:2 .37.

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

2.:57..3. . /48500203....7..14..0 203 3..3.907.4-.38107-0547 .88902.570/:9.2. 42-34...47 03.3:4. .04-.789.73. 47.3.980 97....-74.3..7:4.7 90 .0/.3.42 94.7384894.03.0 .3243454 ..3:57..:203..583.00544834.:9.9847:58.0 .30/4:203..0 028.907. -3. /4:2039.9.4-.9.8.90203.54:3.3.2 203..8..0 5. -47. -43/4-.7389 574/.373 .9./7 .54/. .3.3. ...7 03279072. -3.03.5497.79.0203.03.9.47... 4-.03.3. !43:/.572030203.4/03.. 4397405424 :-70..907..834-...73.79..0.

 5480-3.370/9 :/ 098/01.3. 7:5./88902./..3.9  !7.3 :/ 0988:1./..3 -:/098:75:8 -:/09. :3: 5484.3/30.3. 394:80 798  7 -74.549.499 7.0395439 70.0/:5 ..59.33.30.30.3. 70.5./:5484.8:990709 -7370/9 -7344/4-7.3/&3/0779903 $9.9 84589. 3..3143/ 5484.54.34895489:5. :/ 098070897.307..4/89..30:5./: 03.47708543/03.-.79.3. .4 30./3 3.83.. !484..754.78. 03. -74078.770. :3./.7. :/ 098.4/89.702037.34:7 903:780.70/98 -:/09.572.3 7.7007.9: 34.477085 -74.3 .7/01. 0 974.38 57- 34808.0 41 8:-89..9:8:23: :58.71:3/8 -:/09. -:/09.4 !484.70/3489 30 34.3...943 .9894737.30 :/ 098143/4. -70.3 70/93..304834./97.9. -:/ 09870/9/7 ..2.02::..37..9 45 -07.24:394157419 -:9:5 -:9:5-./:892039 1.. .3.3870/89.3489 -. 543 99570.054970-0 ..708  .:0 448 -44841. .89 3489 .35: 030708974.709 -:07878 -.3 -7..:...9..32 .9474 3413.9     .7. -7.9-78.-.9805742030403.9474 3.4.07.3/.../0 -7403.0.1.908 7407 7407..0 .03489. 4390/.870/89.3./434139073.4/4-9 4727.302039 -:83088-4. :.70 -0. :/ 098....054:0 02 9007./.7.3.8.57428547:0574/..8934274-42 3057.77.:7703.38107 974 4.43974 -7/3./.07  .2430 .090: . -:8308854..3. 03: 89.09845 :/09 -:/095.3. !7.9. :37.5480-3 /4/.:7703.9 14727. 03.475484.03.9436:08943 .3.  574/:.7 .74887./43 -70.0 90898 -:.88098 1 .549.854/042  :7.7.43974.03.3.0:8.387.:942.. :58. -43:8 /4/..3.:78307...43..557457.387.44802..0 -7.3 -:/09.4/ 494.9431742 3093..43.9. 5484.042-74:8: .8.59.84/2. %# 4-7.0 -7/313.3:7.947 . -:83088574850..:: -:/ 0982574/2.9 -:/ 098413.947:78307...039708 477435407 -49942 4.9.7 7. 3..89.. 7.0 5.78..0 -:83088.4/89.4708543/03.3 2. 0.:8 5484.7/ -:83088.3.0 -:830880399 -:830881:3/ -:83088247.30. 5484.770897.38 7/ 313.-097.3080...3.9 :/ 098.38107  ..4:393 -:83088.30/ 97  90:5. 34.0.3.74 -:.70/9 -:83088.3247.7..6:.0 -7310/.387. 449 .9438 -:/090/.4:398 -44841473..370/3..0  .859..85.574. :/ 095..85484-348924: 3489.713..4/8.0 42570/ 79 3.43974 -:/09.7. 1..5..3.0 -:/09.89.034891.770807..30 42.3.0 $ .347. :34.943 -90/. !4870/3 7407.30 547.1897.. &80/57. 79. 8..39.898 70. .390730439740 7/ 3.843/0.3870/89.484 . .9 -:/09.43.3.420 :9 3 10-9 -:.3 3./03/.59.3....37..47708543/03..70/348325..43:8  &$ 477407 8 5943147 4908...30300 34..34 3:574/:93:574.98 -:078 2.3/- -44894.0 1.399 -44./:892039 .34/-47 5484..3 :/ 0985.30 7.3 5484.030 5484.59.0.

3.3.3.5:93 ..9.59.709 .3 .47/ . ../03.8809!7. 0/494.9907841.57..422920398 .943 .9041.3 4/0 !$ 43...59.34 0.79.4:39 .59.948./03/ .9-.59...3457..73.59. .3.80/.7:..943 ..02039843 2.44/8 ../4-7.07 .3.494.03..8 .30 5458494..814.0791.0357.84. 43.7..8-4470.. 9.59. .3870/89..-0 !7010770/$94.3.. 494. 4/.79070/.3/ 9007910/ 489..59.0..59.3 03974 4.3. .02039 ..3.3/.3489 ...9:70 ...8... 570:0904-.7/ /8.0892039 .9.-908 .59..425.34 3903.3..0791.9 .-...80/3907089 .:-. .3.83.4/3.9041..89.80/ ...0503/9:70 .8.42.0 5484.398 .0732039 . 48:7.00544834.70/3489 2439.059 ..08 8:-28843894904. 39038.-00-9$.8145740.434 :..59.3.079-0.59.3.59.45702. .3.....59. . .0.02540/. /.59.34.. . ...4:39 ..88. $89025.3.4-7.7/-...: 4/.1437.59.70..34.:.348 747.-08 $ 425:907:/9 $50.2039 ..34.59.2..9041.. 3./:89. 0791.384574209.3.9..3870/89.59.:0 ! ..870/89.:.3.3 0 70/9494.. 897:9:7.0593.089.9438 .7.943 41 0503/9:70 ..4:39...7 9 494.43 %70..870.0147.3.59..434....3/ .08 . ..7.59. :38420894 .:3.089.9......4:398 #0.24.3 .00.59.0 #$ 0791.3.3.4.8. !..59..0397..304-.-..3./:474 347.....3/88:0857434:3.. :3.8:7$0.4.59.8/7.:.9.8.0397.4:39 .34.38574209 494..3...  &# ...0 5.0...3944.77. 3.. ..8 !77: 3..79..3-..4342 ... ..9041 :9424-0#0...42243390708994 90574108843 8 0791..4..7.089.03.30:-.3.8-...8.3.59.59.3..:2:.79..3.7788902 . 574/..870/89.3845. 0..8/7.. . 494.00.59..3..94.8078 ...59.3./0397.77.438893419097003899:908 41.3/ ..54794-.8802-845 .04229900 41.30-98 .7..4:39.3..:494./03/..3870/9 0 /.4 030 483.59.59. 3.089.4 74957023.47:54970-....0898.4/08 ..3 .2.59./07 #$ ..3/!:-.3870/89.4 -.3.8-:/09 .9084105489 .. .7/. . .089.70/.30./03/.07 . .  438:9..7.59..4/. 3907.8/..059 ..30 57203.147. !4.43. 03570.3/. . . 8574.894 4834.89 .59.0397.43. 974 4. 97  90..0 ...59.85.3.7/./3.:-.80//0.06:0 .897:.7/ .08 .894..70/9 . :3 8.0 .489 . 34.59.089203938:7.02540/ . 5.59.8938 %$ 0791..3.494.814 . .304834.9041 247983#0..089..089.59...774:9 #8 0791. .3.0791.95. :2:.-.494..0-4/08 2....88 .3  0 /../. . 709.8.4:3935439 .3 0.020398 .59.0452039.303.3870/89.:7908 7.3.43...0 ...34./.770778 .7. 305.4...7/70.3.089.42292039 .57.494.0397.59...05479 ..344-7..

70/943.7 /4:2039:4.079-0430 .73-.70/94574/:..9490 3 !49.:.. #0.425038... :388.  8 4.73470/9345824 .. ..3.3. 89.73034-0859.:7703.3.907.0:94:4/30 3 93.78.9.0791. 04.73..3.253 ! 43..89../43484.7:...94.943 .:-4.0.48389.4:39.907..945470: .7907 . 73 /4.90709::534574/.4:78041..59./897-:..07..40.4:39 .9 439743.3  :2:..73.549.:804594341.9.70 . . 73 7...039 4.78 ... ..7014790.06:05.7. .. 3070.4342 .298 . 4/0419.90416:.43974 ..06:08 90283. 89.0  . .39909: .389.-0 .203.3 04.7 .4.0791.420 8 . 4-793.483-.73.40.3.3...902039 .0791.06:09447/07 .308. :3.207 ..3.480/43 .04309.90416:.3. .4 .80.70/- 04.709 !7010770/$94.909: .:.73.90.0..7 89..30 348.07910/.89 .3009070.039 870.3 0.8:702039 .214747203 8 .0.3. 547 054870/344-0-0 030 .943 . -.3.-03.07.7.06:08 ..7. 30.302039 .47/8 .438:25943. 3 803.0.34970.:79 .70/943.....:79 .06:0. .:90 89.0791.06:0-44 .5:9: 04.2 .34 0 494..707 .0791./..90413850./0 . :3: 73 . .45 % &390/3/42. .-08 .7.06:05..907.  :5.398 4/0857410843.943 ..7..-094-0.78..90.-47. 4011.9:494.40.:.709.93.0791.3.4.89.. .. !74.59.739028  8 4.94.843/0. 8.8147!74108843.9..0791..70/94:90.7/.. :38.70/9.23.0.79.7.943 .9 .0. 03..3 .5.0.06:03-.4754. :3: :8.943 ..0.::.548547:.4:78041 .. 04.708 .79070/-.2.73/4..9434170.77. .3.7.3.709!7010770/$94.7:.943850.7/ ..:..3 .0 9070 030974 .943. ..7...4.0 -7.7 24:3988.80 6:52039 -./2.07. :3.399 .80.0.0791...7.548.70990741.0:4-7...9438 .40. :3: .0.24:398  .8 &$ .70147/0570./ 03.0791.0 .3- .943 .420 .07 5.4720.0.0.2.   ..4830397 .341/897-:943 .0.:7703.3 2.93-...59.83.3 -7..0.40.. 4.3.93. 907090574.907.943 ..79.9.020395.0 ..039 401..0/0. .0392.40.9439748.5.47.59.0.4/3: .38 0 03./4 4-7.3 .0.3.-.88098.3.90709::534574/.0/479..9041473 . 0543..4.0 -.:9. 4.2479. ..7/ ..2479.0791.3.943 31.9438 !$ .943 .40.904109 .7 0357207. 5497. :3 348:4-7.943 .70/9 .3 .3..0.480/0.70 .8 .907.70/9 .47 .574.3.06:083.

430.4:34.3.. 1:3/ 4:843 3897:20394-0-0 03.93. 974 4.-.3.5. 4.5.90 -73 870/89.4 3.907.340289.. .

0039.4 0305489:5.2.93.3. :3.443 . 34.57.3.143/. 5.0300.. 425097..:2 7:938. 2070307. 8. .: 38./03./.3.9./4 .: 343 030 .70/3: . .039.0 9.9./.3070.-4:3 4347.4703.0/3 054974 30 9. .4703495.8: -03.38547.08574..37.4/89.89.43974.: 3.3./4/ 304-7.. 70.0570/4.7.70/.

0 ..304/70 034./3 .. 8. 42503..425038.9 573:/...:7703..43897:. 83909 4 74-3.3.0 3.43..43..4/924309.43.6:/9 .0 .7002039 .3.907. 5484..:80 .3./.4/4-74.3.34- .30 42503.3.425038.30/2.74-./.425038..0 .2.3..:2 425037..4345...0 8945.907.3.38.3889...34-.0594-.0594143. 425:907890723.4384/.0.4.7081..4/ 425.9 .0344-7.308.3489 43.422920390/07 .9 4-.42288431008 .420 .943  . .42288433.43..3./.43/0380/-.7..9438 425430398 .  .438547.387.3.42207.943 949.94397. $. %74.70/9 .935.431723-.08 ..3.438/07.7020 43.422:3.943.425099..43.425099.0 . 42843548.33:908 .8980 8.4224/9.7..  974.43832039894..4388903.-9 43.42288437.- .54 093.425:8476:/.::. 0987.4384/. 3.3/04.3.43/943.0592.7 347.943 43172.05970.9804/4-:.425:907.425038.422920391008 .974. :84.43413.9 %74.754.422 .90/.94341-.431720/.37.4:39370:.057.3.43889039 9 ..42502039. 431:7.0/3 5484. .709 .425:9070 43.05941/8..94330 425. 073 .709 .89.088438 43.425038.0 !74. 7:4.94713..3.7.43/:.0 .4 -054.78. 8949.788 4228843 .42288430503808 .9 .4224380380 . 4388903.78.83408.# 473.425038.43899:039902 .425 9.43. 8. 4207. 30847 03/04.943..3 4314729 .9..744/8 4250903088 . $ &# $4 03.43 438/07 .422:39 42:3.3489 43. 43:70393..943  . .93-. %$ 4393:4:8 11070/ 43%072$0.425038.47..3.3578..83942039...05941.9. !7457.90 42288438 .43974 ..0 9..30 8.850.0 ..93489 .3 980/7 ..70/ 90723:4.47708543/03.03.39 43.843.4 !74.89.05943890393489 43.780:8:0 574/4/574..943 . 425..2.425 . :3 43.7.425:90797.543:/.. 43130 43172 43172.425089& .894.0594170.834898.08435484.4:398 .93 54/:/.30 8.4254:3/3907089 425780 425:847 .3.0595484.980:7.08009 ..43. .-.425...429.9.3 .9 90.90/.3 42509943 . 42502039.:89428 .438320393490 ..438320393..4228843-:83088 . 43:70393.4 03.43897 54 039.435484..574.07 .43974.-.: .422432..3..0394 .3.425.4384/...9. ... 8.9438 .3..42207.7 .94397.0 422039 42207.08:55 . .4708543/03.4384/.7. 8..425:90790723..98. 974.3 573:/3.059412.44-.0594157:/03./3489 .2039 ..489 43.90//0-9 .2.0  .425:907. 03-.574.924309.43.3.0 ..:7908 42203..4.-:83088.3...4:9 .4/89.30 43:703.04-:.0 34.73:549: 47.42243807... 74-3497  90 .43:3.43.7.3./0.42207.0/3 497  90 /7.308.0594-..90/4..8980549. 974 4.4224/92.:2 .42207.48:70 .4/.4.4254890039075780 ..473.4250943705479 .0.834549.::. !74.. 42503.780:8:0-...7 03:4-09.08 . 42503.73.7/9 30.

4348.549. 431727. 431727..3-.834898. 94.549.30...4/3-.70/9.1.-.3.3.3/480/.43.43.:  4384/4..89.97..7 03. 7..38.387.30 4383..3. :38.97.7389 4383..38 4384/4.9.70/9.89.: .3./:4/4.8..24979 #. :8.3.7.305482...3:8./ 90 4393:909 54894. .3.3/: 8.9:7./.3.8.3:909 4384/4.2..2 8../3../: '03 #.

9:.70/9 . 70/9 974 4. 43.3545854583.47547.7.9.43.903.474438:9.0794.0 .1.9.4894110/.7/ .50 .905.078434114703..897.8/010770/ 0503/9:70 3.57.489 -03019.....3..3..503.43.-.:7908 47307 . :3428437..4834.473..4 ..88098 .3. &4.438:207 8.. .489:39 .89. 70/9 !4903..4393:4:8894.079-0-43/8 . 4393:7..4707.438:2.. 54974 ./4-7..7..91008 .3.3/9448 . !4974 .3.30894 4-7.70/91.473.439740/31.489.4.93.90/ ..439744-0.88098 2.03.0..38.4898..48941..474/54.3 .:7703.2-..93:4.48941.2.4:39 .48970.97.4393039.9.4397.. :3 439743.9:..:0 .3982:8:.90 .47 :4. :4.00304 0.70/.3.4.079-304-.3:1.3894.00 54903.943 .9.079-04. .30570/34/4/.4397. ....94335747088 .947 .4894110/.4397./4. 70/9 !4974 .039.348.9 . :4..88 . :3 &4.078437.0.0.30897..83:9 :4.31.47.3 4397.425.4397.9 ..438:2078503/38 ..07 489949.43974.80 .05749.4-.489418.. ..88 .304-..0 43.03.-9 .0 .47547. 439743390708 5707.4891:70 .07843920 .0 4393:7.439740/0.43.79 . 8945...3./3: /457348  $3909 7...4/70 03/..070/ 5943 $0.438:259434.:7703.5.4397..:94: 43:.489 .38 .4/.54974 3.9:7. 439743.7.43974.473570..:.-08 .079-3.43974 . 439748.805709. :3...79.:9.702034.4893:398 .792039 .438:93.905407 .3 439303...08  !$ 4. :4.43. 439743.079-0..3.47..4397.0 /457348.473.08 .4894144/884/ .43 4397.7 97. . :4.73.489/897-:943 .70/93. .3.4397433907089 . :4.80/.89..957.57.30 47307 :/7: 03..08 ..473.4397.24: 04-.074.08 ..7.9:.7.7.3900 .47 :4.907..43.. 439748..943 .9:..43..4397-:9431474:83 4397-:9438 .43.48957.98.2.438:2074.438:.-0894708.057.4397.070 '702043.070 43.47547. 438.3:7.30.0 .4393:3.89. 47547..4342 .473. ... 2-.4397.89 .9:.943 .3.9439.489411380/...489388902 .9890723.6:8943 .-0470.947:4.-908 ..3.3870/89.3.439749. 7.4397. .59... &4.73.48941..473.33.7.7085438-9 4397..9 .7707 4397..88098 .304-. 43.43..48932094/ .00 97.4893/05.9:70/- &# .43897:.304-.3.30 .34...0 .54974 .574/.: . :3845074/.4397.489.4.333 ..438:207/:7.010 .94570348:24.4703.9:.4-..47708543/03.4:398 4397..4397. .943 .4393:4:8-.5.089.0 .3.

/:474 34.

5..30 ..9.8.3. :3.9. 030 4-7.37.43844./7 ..

0 /.. 0/3457409.70./03.30..70.. ......974 4.570/348930/489.3.-...0598 ..3.3./0 7.4 974 4.4/.3..:84589...974 4..-. 88902 -7..3...0.34870/89.4.:8:.4 9. 3..-.974 4.-..7.974 4.9.3..3.-... .3.70. $ 3..3. ::53974 4.../30 4834.540/3.3.388902 14727.0304 9.3870/89... 7.089.974 4.034 70  974 4.854/0.90841 4.:80/0 44/3 5484.70/3489 974 .3574... :38./.8.34..-.3. .70/3489 ... 974 4..3. 483.03.048.5..9. %74 4.3. .:.3. .3. 543438434/89..70/34894834.70/3489 3. 3. 43974.4/..48984197.3870/89.0574..474. 974 4.3574.0732039#0.3. 3..3..4..70/34894834.0/3. .3..339047147.70/3489 974 4.4/30 94:8030 06:52039  &#8 0791. 489 -03019.

9.:7703.701472 :77039.70/9 .0.:7703.70/94793088:.07020/ :7703..07.809 .:7703.!74..0 .0  701 .4:39 .-.70/978 .4:39 4:39075..:7703.0548:70705479 .70/-9 41 70/9 .70/9.0 .0 ! 42207.943 .70/947 8 70/94793088 .0 .07 4.:7703.43974 .0548:70 ./03/ . .70/9.5570.9.70/9.70/92024 .4.7488/01.9.2039 .39478 70/9479 .70/97.:7703..03..70/970897.:2:.507 !& 0397.:80 7488 7010703.39 4.70/989.70/91.70/9-389.. .70/9.4:39380098 .40..3/3 .:7703.9438 .5702:2 .70/9..:2:.03.70/909907 .9.0883&39 70/03.70/929 .0...00/38 .7/ .9 .70/93490 .70/930 .70/9-..0/.3.93 .:2:.943 4..708 .7..:7703.723.. .73 .70/9..574. .!.4:78041.70.79 .79 4:39075.:9.70/990728 70/90/ .70/93897:2039 .70/98.-0 .70/90397 .70/917000 .

85484-348970/93 -43909 70/93070897.943 .. 70/9373 70/93./0. :2:.:9..3.0 ..1. 429039 !45830890 89..0 70/9377 34895497.701472.:7703970.3..88098 .4.:89420789. /0.:89428/:9 ..0. 7..3.73.0397.:/910 .850.3.305458 5705845./. ..348.. 547957: 9.:894289. 3.5..37.:894207/054898 ..3037.. :2:.:89428/0..9:870/93..0 90: .34.:770392....00 ..9.35:.:9.0 :3.905497..8544 . :04/4-79 :4789 3 9. !497.:9.9 .73804-.71.70/97. 70/93.5702. /4:203944/4-703: 70/93709370/9389.. . 0.2.9..78354.70/3489 %0: 0/4850 0 90: .0. 4/4-70345497.. 490..0.. 3 4-...354/-.4:39 ..: 9:4.27.0:3..738. 54.9430397 3.35458  301:9:.3 .7.0 9..9..5497..38 .303. %0: /48070.0 .47 544/-..:9. :38.38 .:77039.:89428.3.. %0: 7.4574/ 70/93.3..34-.870/89.70.0 9....1:..:77039. 70/93.9 -:.30 .074/4894348954:/. ../4 574/./.:574203.:93.-08 :894/ :894207 . 38.9020398 ...3.30 '. 570.4.. 7.9:. 0 90: .907.89.3.0.. . ... .70/9.03. . .....0.039.3.:9.3070/9..9438 -74.473489 :.074.....:8:.738.870/89.73.474-793870/89.. 90: .4:393 ..:93..3. 4-7. ..89.3.70/97.738.. .. :2:.3. 4 034897:544834.5700/.85484-3489 70/93485484-3 7.3. .7.. 35489:5.7.870/89.::. 57203.738-7407 5.70/94:9 0.:0 ..:93454/7: 0 475.9:8 :84.-.7.30.9.3./4850 .3. .4/4..4-793..97  3.70/9.. .3 03057080 4./4./3..73854870/3 . 7.70/3489300.43974..0 ./03/.9:79 ..039 .3..:77039547943414.08 .3974 4.0... 70/933897:2039 70/9345824 70/9329 70/93.07.9 .39 70/93485484-.3.:77039.:894207.38.70/9 70/93..574.709.:89428-7407 .... ./47 :5....5497.730 .23.33..  70/93.:90 . 574/. :3039.083.547. .../0. .1.:780.711 :9 411  .-9 08 .783454.....:770392... :3 90: .:89428.:894207.3489 5497. 4393:7..0/3.4-.3. 2. 90: ...3.943 ...79.9.3 .38 .9..30:3..7.:89428850.70/9 70/9389.384/:5.

.

438:25943 /.3 /01.84-4/34 7./.8432.2479.345.439024302.7 032/.397. :8..../0 0-9 /0-9.02039 0-9478 /0-9478.:9 /01.3.9.2.3.70/34894834. 38.34297  9: %.574.9 279.90 %7.84: ./:. 348.943 /0-98/:0 /0-9857480.03. $07.59.0 /054898147.89..3 203.3....3/. 0543039 .708 /010770//02.:.:93907089 /010770/.70/3489 8. /4850/:4.9041705.2030 2479..913. .2039 /.3870/89... 4/4 ..3.483....3047. 48:7.4:798 /0.. 574/.3...3.. -.9.495..30.907.90709 3 9..039.78. : 3. /05434.943#.80 /054898990$ 0570..:. ....709 /0.73413...54974 3.84/ /::0 !497./: 93....-04908 ..4-7.3.30/0549...9.07843 /0-92.574/./:.5497..387..9..070/...-.403.308.903. .0.78..3. $50:.0 /054892430 /0548985 /054890/1:3/8 0548947 /0548947 81038:7.:90/390.4:95:9 /.0 9...38. /.3 /0..57. 3.2.3:4-.3.870/89.2.9: 94. /0570.334.3032.38107 /4:2039.83 9./45.30 /4 03./.7.3.. 03:/05493.0 0 4/4 03. 34..7.24.... 4/4 03.30/. .3.9.3 /-.495. 549.9:2/4850 .943.7.3..84/3./070.734974 030 -:/ 0987.9:2..3 /..30/  /0.85.:9.2 /30. /4:20394.88098 5:7./4..-9 08 /010770/5.. 484-..9089.3...389 ....-08 /01.47/07 /0.059.. 3.3.54/. /.30:89. ..30 /01.:935..70/..9:/.00./03/ /0. /4..3.8544 .4 :54.3../2430 0.3.9. 4-.3/ /010770//.9.2039 /01.2479.7.493448:7. 4/4 03. .43.7/ /0..91743907 /..90/705..708 -7.7 -7. :3..3:/.059: 8547: 0343. 0/:.4:5.9./7..0 . 5074/495.3..87.7.9.3.24572.9.9434197:89 /0.. . /01.30 ...0503/9:70 /05489814710/.0883.4-. 0 /:474 3.3870/89.07.147.183234842 .33..  484-.2.854. /70 03 /.7.3..943574.9.0 /0570.3 03/0549.7 0304-.4/:5.30..90 .8.24:. /0.../.9.943..3 /. .943 00/ 01. :9: 03.70/3489.90 /02....09 /0.70 /010770/97./0549-049.7.38107 /0-4.../03/ /010770/0503/9:70 /010770/.00 '# . ..0/-03 07 .70/9 570309..943 /0570. !4/.:.9. 0-4. .94.02039.5497..25 /. 857.03970 /.../4 /:4.5497.0./..0 /0-90397 /0-93490 /0-997.574.2 . /4:203..9.2479. .902039 #%$ :9. 0 4-.702038.039348930.7/.2479.90/-43/8 /..3//05489 89 /0548938:7./:54/.. /30... :3.90/:0 /.4 279. 574/. .98.4/3.. 05494/$ .8.38107.3 /0. 384.543039..73-:/ 09 /01.2.34.90 /0570.70147900.3:.089.90..47.. 2.4.: 3085:30304-. /../: 3. : 43.9:28547:0 /054954. /30.8: :0574209...843 857.72430 0-039:70 0-9 /0-9-.4570:2.:20398.3548. .54/...34. /30. 4/4 03974 4..07/./: 03: /:4.. 4/4 03.30/:./. 4.9.48024 054.38.3 03..70/3489 /037.4/8..3. !44/-. :3.870/89.3...9-:/09 /01.4 3..08.:4834.9:242/4850 ..3.3. 8.7707 /.:5.. /30.7 0345.98503/3 /01390  /01 /0.03.3.43 8:534. /:4-.0974 4.. /434 0304/:.34.9. /05434.0  /0..9.:0 /0.0. ..89.2039 /010770/8.3.3870/89.7 4-.9.3.:0 0570.-..

3.943 /831.3.2479..870/89.0 4834.31.4834.3870/89.804-2:. /031.3.54..9 ....9 7..089..2030307..943  &$ ..9470307... 3.. /0830/94038:70 /0831.5489050344/897.0 /03...3./..0./03. 043428. :.70 0854/4-2. 88902207..:4-0-0 03./05:9/70.. :3 3.: 34.34/70947...

 890. /4.4:392. ./.341901.3.574209.0 3/..38.4:3994:970.54974 3.72.4:780 /8./03/54.3 7. 85:90 /897-:9.70/9 /42089.814.70/1:3/8 97.0304: 574.574/:.5497.489 89. 3.:3 5.2038. .4 04342..854.0892039 /70...0.438:20744/8 /:9084390-:07 8./03/ 7.8  &$ 85. 548.3474-34 34.420302.9479.304//.:2039..49: 0307.9. /.30 4207..943 03.723.9 54.90 /.3.:. /8-:780203988902 8. .4703 1. 5443 083..089. .. /4:2039.3.203.9.3.93.06:08 .574.71.5.4 .7- /4.870/89...3.3/.0/./ 389 4:2039.7.0892039 /09..3483 030574/.198 /7..0/5.939.40./.94/4 970 980 7.4:39 /:91700 0...943.943 4:-91: /4:-91:/0-98 /4:-91:70.4..39-.4/37.2039 7.77.:2..770. ...9 /472.943 /4.90709:5.2.4897:445470..  203.0 /4:-07.3.-479489 :/7 . /8..70/9.43:780. 8:23.203. 542..9443 .333..5497.3 .54.. 8.3 /0..4 4507..43...3.39 /4.4343 030 /.398:-8/.5484.47/8 /09.89.3.30..3...9.70/37./03/2./.7544 /8. 084393497  90 08439-070708.711 /8.5484.35...3.3/.9.723. 843089 /843470/. 3054 90330 .9..3.854/0. 084394.9470307. 84589.039:. /8..3.3.4/89.-47 &$ /70.4/347.4:390/..73.384: 0 0 570/:.7335078.3 889025...2 03. 74054974 30 :85.. 4 974:234897.. 030 70/9.8:-8/.3/ .420 .0 /472../03/0 549.9.8./ 5484.0394770..2038/0549 /7093.43. /7.0 084394.: 03.3.947. .3. /..30 $:23.7 /4:-00397 /4:-038:7.3.../0.5.0780 /. /8723.7.43.0732039 /8.3/ 3/:897 /:7.0/3.98:  % 05.034494.73.98.. 574/. 9489 /870.89.30 $547 /4-9.88/05.07.2074145343 8. 49794-04/.73. .37..0452039-.3./4 7.7..30203.:0 8. :33.723.03.3243454 /10703..730 57094/3.4574/./3.39 4-04/.2039 54.480 8.7./709..3- 7.304. /4:2039..9.3..494.9/054898 /70. 0 2. /43 /7.9..3545:89 1:3.0.9478 0.3.0 /:90/0.3.73.70943.:5 7. 74-.7.2..303.48:70 8.5/...7.79203941%7. $:23.-03..:2039.2.3/.. /10703.0 #% 04990#488%42..705.9 /7.87.3.3.9.57.425.3.574.-.4:398 70. 42:3 9030 .-0.4:39 1:3./0548045470.4:39 /8.47/8 /09.4:39 /7.3....93/:9 /8.3.30497. /.. -..0452039 5. 74 7.93243454 /8..9/050 .709 /8.73.854/0: 7:.9088902 /4:-09.04 4/4-7..30.435: /8723. .  /5 /70.:2039.85473.907.4897:448:7. .97..70 /542.  3/44.. :3 47 03070/9..3. $.4:390/-8 /8.0415071472.3 4/70/970:8.38 0907230 0.-08 /435.3.723...308439 574.30 $8902/. 30.73.792039 . 8548. 484-4 034.7.5824 82.38.70/3489 #./4-7.7.-4:7 .

:70 .03.9438 00.7458./04.9743.83489 043428.3.94-0-0/9:.507  548:70/7.54.. 3.27.98.7 3: :54970-95720398: 980 3. 3/48.01.0 ..59. 43.0-4./0.0 0:74...43 0.. .1988:0/- 90.:.574.540 3/4:2039.0594-.0 /0.709 :7450..03..34783 !74. 8543:84.0/.0203978 038:70 38:70 &8.8.70.9...:93/0549 97  900:74.08:22.745824309.011.9 !70.344.302.4342.059437054793 ..943 0.4:7.8 .943.4342.0394.4342.05...0.389.0883 /:.0 ..00 8.73..4 89.:89.3:78 :7840.47304-.230 .30.3001.0 9. 8:87089808:4-980 !4/89. ..30  ! .89  :7450..9 /4.3054/.# /0.70/37.3:7703.943 11..9473.0 0.70 .89.42..709 0.0590/ 06:.443.. 0397 08   7747.34309.75.90/:801:. ..89.4342..59.  9./03.3/. 422:39 0110..438. ..03.42207.0 .0-4/ 00..3.:93..43489 4342.74 94 820899/..7 002594341..3070897. . 04342./05489 0:74. 4.:2 574.870/89. 8:8.0897.3.43.3497  90 /0.3. 774304:8 08.7338 0.7/9 3 030 :2.7/8 4229900 /9 ! 0.3...-8 89.0. . 30 570420730.0 043428..:7703. 0. 0.059 :74-43/8 0:74.4/ 7.2.30 54070 ..07980:9.354974 ..59.9. 030 /0..3489870/89.:4/70/034.43. .3.3574..7 03.  085 89.0595484.307.4342.-0.. ..3/ 00. 3. $20 9..7.4342..77002039 . .0 .03.4-2..7..43. ..3 ..17.30:2073489 .30 3.4342. 0.:942.4342.38.3 8.08009/.088894..941/02.02039 3/ .801 8:11.438:207 3/47802039 3/ 574/:.574/:.304:0.  .80:89.7020 :744-.33:.!.9.. :.17.9087:3.4/ 33485702.085.088 0.738547.4/347.03.30 43. 00.44209.7.8.90 0. 043428..97.03.3  :74 :7450.:.307.70 6:9 06:9./.24/4.-9 ..34/-47 5484.4-7.2.: 70 05745:890 0/3.0 8:7. 0.::./.3.9:.89 57.0 :57.90 0.9.70/34.:80 0850.30 7. 57034824.749 0.:..0/0.70/3489 8:.34.30 /.4342.97.7458 .9 3/ :807 03.4342..350/. !74.9.7.:9.9438 0...8348947..38107.&39 :7450.3070897.34.0 !7. 043428.70.4/357.0 8: 030:4.54/.4:393$9.70/348924..89 3489543:/0 097 3 889020097438497.9743.947.40:4 03 .3489 04342 3489 01.943 0.38107411:3/8 2070 2540/ 0254203941..489 8343257:/03.0/3.5407 0..07 9070892.:7703..370 .8418.2039549583..9.980 859.203984..3 8.4397.073.54..059 0:547../.90 .4342../0 043428.08 6:52039 06:9.00/ 0.3/ 28843 ..039.25.:9.7/ 00.5574...24 04342808.0:97..0./03.83489 4-:.3843 0.8.. ..70/34 :/4 043428.3.:0434280 944.:9.4342. 8:... ..  00.4:3907 3.990 -. . 43..-82039 0:547...0 ! :74...3.4..08857419 0...7335078.:9.3. 0. 5702.

07 09038434.943 054792:9507 054796:49.4342 0548:70/7.0.6:/9 %# 5479%03/07#8 ..0 097.3 09038.-0. 0547970-.3.908 05479.90 057 & 570 0547929.:9:70 9039 09073.4.3/0-90/3088 09073.19 057088  05 " ":.4:398 057.4/.88098 05479 470390/0.47/3. $ $5 0903/0/.8903.70503/9:70 .0 050380.943/..7.

420 097.30 7.84/. 3. :37.0.47/3..908 !4894...:0 ..70503808  478 1.

.28.70/. /.370/37.. 47..947 1.43. .74-0/44-.30 .79/4:2039..84/.9474:9 :3.59.03:74-0 17. 8547:.3/: 8543...3 030. 3.:.03:74-0:: 03097.434470398.. . 0897:4. .2 08903. -2 34897. .... 7.57..43057020 .3.4.43485484-.974 4.43010.3.74/4850489 74/485048974890..49.9:2890...0:: 03.432:95.34-74/ :.344-. . 17.3./3489 .3.385479 4/4-7034547 0 !74/: 3.9.43.70/.54457.

80-.3.. .78942 48:7.. 54870/3 .08 1.0854.2.9474.3.974 4.0/:70 1...:/9 13.3..489.341.574/ '.2.5074/ 13..770.8-989:/ 100/-.3.943 ./.574.24: 3489 1./ 1.370/37.:9.. 5.70/3489. 1. .:7908 1789..54897403.7.03:74-030:: 03570.0  1 0 10/083 13.3 1..2039 $0.3..3..-7.9..0480 3 309.84/ 17..03.88 1..:20 :3.: 5484. 03.98 !$ 47033907089!.574.45 9974 4..74/34974..:944/8 !$ 43...380357.3847...-.3.172.89.34.4/30 574..079-0:.0  1073 0/47   7893 789 :9 1:7. 100/147.709!7010770/$94..9473.5439843.3 1.070...4 3423. :. 10. 3.425.4:398 13..9473425.3.7/ 102. :70 .203 54438.9020398 1380/44/8 1380/574/:.050798 13. 74-.4.8.

708:22.8570.780/ -04 10/.88098 10/.59.7.5720.7/ 144:5706:08909907 147. 14..88098708907 10/.489 10/4.43897:. 1-989./ 54.79 4.070.93.9338:7..88098.0/809902039  89:/..0/8.8809849079.3/19938 14.48930457409...:7703.3.3 147./8 19:708.793   700 34.94335747088 10/.93.0 14.4/.3 . 14.489 10/.93..93/0-9 14.

4/ /7093974 4...3 /4801.24 80240495.. 5.0 4834.9490.9857...-0. 18370 8974 4..3 870/89.7 347.90.574.870/89..3.0.3.0 9.3. 5...8. 57. :3.59...3/: ./3083..3.4/039.0 9.089. 57.:.. :313.7.3049.944. 89...2.0 70. :385074/ #.33. 83974 4.7089.870/89. :34.870/89. 14727..30 02.944...: 048:7.:94: 3..4/ 494.:3..-0..4703448:7.93...038.74834../03. 13.574. 5.3.3.31472..388897: 3..570/ ../4:2039.9 ./.388..8023.9474 3/: /7 .8:57..4/89..480/ 834. . :7.7 !.: /:  7..4/ 34-7...0 038454. 4834.4834.745702.: . 70...: . 31472.949.039.7.30/4:2039.:9.039....3.907... :3.9.3870/89.7 347.. 494. 4-7. 42039..

:31472..3458248./4:7./.03:74-0 &70393458245434.3.90.-74/ :7. 8...3.4/4. 573:/34547.473.42.. 573:/3..97. 90/3. :3.3.34-74/ 974 4.385479.30 .98::..434288902: 17..834898.

0/ ... 9 ! 70041!.3.0 147.79.90 147./0 4228843 1:/0570..09089 % 0/07.%7.7/8.88 1:9:7070.3.07.0 170990728 703.7/97.943.904908 1742  17 7439 03/ 13.70 17004103 17004/5702808 170938:7.70/930 # 4.700203943 %.0 # 47.4:398 $ 14.7/#.. :3/8 1:3/8.2047..:80/8:-89.!74/:.7118.7 .7/07 870.:.20./0 ! 748842089.9 17.. 17082430 # 4.93#.0598 1470/.7/7.90 8 170041.30 147070.4:39-4.08 41 1:3/814.7 0307.90/.9438 147.9 0.38.9089 :3/3 1:3/34507.  7 1706:039  1706 1708.88098 1:3.39...43974 14728/083 147.0 17403...59.7002039 0307.70   47.3..3 147030.0 .07..059 4:3/078 14:3/07 88.06:0 14728.3/6:/9 84:7..3/%7..7/9 5943.9438 1:3/354.4397.14703/0-9807.93#..907002039 17.0598 %% 0307.

06:0 7497..033.89.3../: 3.73:4. 479.0 4 0..30/4:2039.0 -.0884...0/07.9./4:2039..943.303.8:7 807.70/93..5574... 085. 495.549.24..3..5. 1.54.483..8.3.934-03.0732039.5.9..920398 0307. 84-4/344//02 344 90 03.3.843 0390203 8.0 ./0 484-0 0344/57..2.0/80.304-4.87.03.34/:.574.387...7002039 19. 0307.9 .2.5.-7.:79089 705./.7/.3810734908  4. .3 0 43974.3. 7..357.870/89.470342 -:/: 0274: 9072385484. 83.  ..9034897.089088:0412479.03..0732039.47. /0...942::4.3034897.3.3 -:/: :78907238:78 574/.47 4.3.203941573./002 9. 897.7.814. .4:39 0307..&$ 4.-:8308831472.34.3:4.943 0307.0/07 0307...3/ 39070891::.943.3900/-90 &$%70. 4. 50/9078.73.

!74/:.73.!74/:...870/89. 143/4.0 34..4.72.4 ! 7488. /0.7.4..37.3-7:94574. 425093413.570.0 4507.93..573.3..943..3.47.30570/:0 ..03./3489 .043. 5 98547.4.97.039.7..047709:73 44/85:7. .4/ 97.43.974.:2 5443 0 .3030 5 9. %74.0794.. :3.4.43..957-4745702.34895484.0/3490 3.5..::24: 348954.870/89.. $70/89.3. 45 9.9.730 :84. :3 8: 9385489:5.870/89. 4/8.30 -47.:8 0894 34.7007.3.0...30..3.709. 0 74-.3. .3..859..383. :/: 57.574/....304/70 034.7.730 7.7020 ..38..38:54/549042 48:7.9 ! 7488. 45 98547.39089 57:5...47870/89...93489039.4834.7... -7:94574.47.943.3. :3. 8547: 03.80/147708.. /4/.74-..2038.:/:474 30 549..3.... 7.3 42.2.870/89..43.0 44/870. :5 ..9.74-.43.3.89.3.870/89..0/ 44/8438.:24..2030 / 03920388547..387.... 1:3/34507.3./0.3.4/ .93489 5484.9 43.89.. .3489304/70/03497.143/4.-05480-303.:2 '0.3.3489 5495:344958. !7023.59. 8.3.3..9474 3 /:4.073/4:-9 44/8/85.3.3.34895484..073 43.

..:/7::8..7/8  %03899:9041 .2 7 .39008 :/0308573.34-7:94574.943..7.89.3.4. % 44/%.08. :34.70/9574/.3/.0834-74..7.73 74883.73.3 4.3/0 .303..3900/-70.7.90 7.9427085093 /.84 03 &#  8945..394.57334.0389.7904/./74-42 3..2-03:7.548.3.04.07.09054495.4898 .39474907507843.3.4/89.4/.3 7./.4/89.2.30:780. -7:94.7.302 . /7: 03. 2.79070/..7.4 :57. 0/3413.73 74888:75:8 7488.37.7.08 47439.7/.98. #:4.039:.7.54457.8 # 44/8#0.380 43974.35:. -797..-.0.709..5.4:2..070..3900/57.9.434/.../:0 .9 !  /01./3: 0 :3..425.3.3... ..89.7.:7703.789.:8:.508 .574/:.2.7/ . 8908 30574.:9..7...4:39.89./3 0..70/3489 574203 3..3.37.3/30503808 .43974 ":089433.:8:.89../ 7:5323.3.74-32-07.3/3.398 7003.4243. .039.3/..74/37.3907.9702.308 :.3935074/ .3900/4-. 10/57.03982.3974 4.0./7: 0357.3 7497.80 8947.4:393 $9.3900/3907089 :.7/ 492430 4:834. 4.7. 0/ 3  ....570/:0 .789 .3..91:3. 89 ..0 7488574792...39005074/ :. :37:5..3/.3900 ..84013.390041.3/:897.3900/.57.44/ 4.3 574.70/3574.7.:7703.38073.97.00/  50347/07894-:4780.:0 74:5. 594384908 " 39073.2 49.03.947 748857419 748857419507./4590/-&$.:9..3  850:.4770.4-0-0 030 :.:02 47439.-09070 03.4:39..08 :.9473..20 :574/.7.0397.394.7..7.:2.3-7:94/4-9. 974 4. /01.303.034574. 73-08 /7 . ..3..7: 7.2..4.0. 5074/47 03.0 705:7.43.7.70/3489 7...3.0 7.38 80 0.02 4-:89.789..3900//0-9 :. .304-.070.013..070.470 ..943.4:39 :.394.438.70 :593488902:390730439740 &$ .. .489 420/0-9-.30.. 574/.:/947  .3884.. 2...03. -7:942. -7:94/4-9.70/9./ 903.9433 :...:4. 5427.7..59.2. 574.05074/ 7..7 .9832. ..943 .3900 .3/.73.35.00 .394.7.570/:0 .3.9 4/4-70370/9.425.9.84 20.3..3. .857.4/.030 .425. .0  0.3..3/: .02. :/ 0987.83 9.9..7/ 0 %0:8041909072 0  0370107739490.-0 :.3.84/ 7 ....3810734.341:3../:8..3974 4.857./. 9 4.38 $ 39073. :.0/490 74882..:9..:8. 7003-..390/4.9438 :.09.30110. 89478974 4.2.9 . 30  003.34-7:94/4-9.3057..07320390503/9:708 4.7.3/:897 0/3 13. :5.0 9.4:398 74:5..30 .3.08  $ 3/00/:7703..3/.9..4/30 492. 54.7..30 2.00/ & 0307.0 :3900...:.3. 3..3./0 34...0733.07320394.85783290 . 7.7.90 :/..2.0:2.35:.3907./7::84.089./:.54 0. 44/7 ..938945. ..0 .3574. 574/.4/.3884297 89: 70/9.3 .7..0732039894.9.13.:90/47... 974 4.30. :3 3897:20394-0-0 03.7.0 9. :34.03. -7:94/4-9.907.079-3489  !7023. 990.&3/079.3.7.4/.0732039  4.70/9 70/93.3983 3.3.7.73 0.9.3.7..43.394. 030 %0 .9.974 4.354 0. 0....

9 7..4898 3/0-90/3088 3/01390  3/01 3/0239 908 /03914.943 3.0 302.83.420. 3.907.3 4 9099:2. :....5497..9.:../.3 42.47 3/083.3489 /4..42033/ 3.47547.: .:89.3./0397.789.43.494.07:08 25479/05489 2547949 254790/31.89: 974 4.7.39 3850. 5709. 31...3. ../0391 /039133:2-07  39073...4. :./449.93974 4. :.::.3 3. /03914. 35:980 3 4/0..3..3. .0 31472.89. .9:2 35:910 35:989 35:970.9.3:3:9../: 0348920 :84-3. &. . 574/::5.2 5774/.9.03.31.::.:770/ 3.305.70..38 02..33054870/..8.33/48.43/0549 .44280574/.. 5470/94.3. 03. 9.7/ 35:9/..39007..3. 220/.3.334..:80 3/.:95:9.74/3..0 3/70.943 2570891:3/ 25708988902 2572.3574/ 7.870/89.5.702039..4.943.3.9:7 31.0 31.- /709.08.33/48. 034.494.3.90728 370..342:5.7.0:.2038 870/89.4 !40/3. .323482.9473.09: :.4.354/./:4.24.003.4 8945.31.0 3 54/7: :4957020/4/. 47547..943//03 31.03./.32.9..42031.394.4397.59.943 35:9:39 36:7 3831. . :8.8 3.7570/:0 .. 5:303054 09345747. &. 897. 84-7423.2039. 3.3/...3 :4.90 25.31.94388902 3.9. 4-7423..947903/03.907.4:39 3... !74203. 30 !77. &. 9...99039.303..94730903/03. 31.89..943 2-.89. 85489.4898 3.3 431727.420.34:4.47/34190/0.994  &$ 3.0 :70. 3/47802039./.489.. :.79.9.3/0503/9:70..9 3/0.974 4. . .9.03:0 35..30-. 94809 0 30.3..3.4898 3/70.38.943.314728..0 !470847.0/3.70/3489 2507. 859.47/34147/07 39.70..9490.3..39.43.  3/.0/348.:.974 4. 30570/.. 3/.5 31./:.9. 4-3..59./. 993.941 970850.:1432 543:/0574/.3 9..:-47.943 .. : 303 3.. /. 574/4/4-703 574/:3.489.420 3. .3988902 35:9 4:95:9..30893.789.03 !4 093..2.:8.89.3/70... 3/7093.489 31.3.857.943 ./7 .4-..5747.08 31472.323482. 31. 31....943 /02.039.943889028 303:9 343.82:2.0 22.43:3.3.47547.47 ./07 35:980.80 5789.. .9 3.89.5497.03.2.431720/ 03/47802039 &$ 3107 31.34 3.30 0 :3..54/..: 9 31.7.:54574/.7 2507.907...3..0/42.3988902 88902389..30:54574/. .. 54 09340.30/4:2039.90 31.947857.9.: 03 3403 .4/ 909.94394 370850. 8. 0-..-.9 3. 3/7093974 4.2038.. :3574/.9859.35:9../3 39.3..3/ 31.9...57.73-7454583..0503808 3.0 3.3083.3.-0 307039 39.54 . /. 7.7.88 35:9.84/.9:7 25:9. 30-7 ..3 35.30 3/039.9054793 3/.:97.3.4-0 90 030 3/0393:4.3..70/90/94 3.30:-./039.057.70.9437.3.25.:54.4898 3..9490.34.90 3...90503808 3/70. 3/7093974 4.54 948:890:974 030 4/4-7030.-74.2039 .. 9 :04/5.30 889024-0/3..//943 3. 39.:770/ .02430 3. :.00 04/7.3.5742093..3.9439 3941 330 370..47.9473. .9..: .7.

.47/ 3907300.2.88902390730439740:3:97./03..344 20 :3.089. :34..2.943.3. 3907..039 401.. 03. .0393.2.9.3. 39070897.9054. 549.. 30439740 70.089-01:3/8 3..3489 39073. .434/7: 9.45489:5..94-0-0/9 302..70/3489574/544834.-0 3.%7. ..:. 3.70/34. 549... 3.43.:/9 39073.2.90 39072. .74/397. 3. 3..78 39  4/3488.7... 3.43...3..30 0 :3.943.943 47439.709 97  903. 3.4 3.. 390725439843. 3.42 39073.03.57.0394343 0.5. 7.43. 3.4 0: 39073.3.4203..0328.0892039 3. 8 3907089-0.43.43974 39073.420 3.87.2.5.859.38107903440 390770. :320 :1.9. 39070897.3/90#05:-.089.0890/. 39073.943./3489 39073.089.5497..3.943.3.80 10/.5:-. 3.574.9.3.03...341:48. 39073.74/3..3//054898 3907089434.$94.59.3.1728908 30 574.59.03.3.935074/ .943 . 3907. . 39073.9020398 '0020 :54..089.2.02.903.943.7.870/89.9 3.0 39073. /4850..07 38:7.20398 20 :3.8945.3.74/373 39073.089.943 389.908 3907.43..0 39073..8 3897:2039.88 3.3 3.0 30455..72.0.88098 39070895.907.3.  3897 38:7.74/3457..3..-.2.943854113. 3907.70.08920392.4 39073.3907.43.90 3850.0 90898  $ $4 033..$94..9. 39073..73497  90 39073.7 3907. 390737.73907089 3907089 3907089.743907..:. :.574/4/..4397:894.2039 389.4:398 390708943/02.030/05490 .74/3.548.... 3.938945. 47439..:7703.:/9 57094/3.7904/..03947.8945../7: 9.943.5. 97  9048:7.870/89.4:39 3907.88098 3907.03/.9.:...3. 3907....3..3/4-807.9434190/0.:4834.089..3/ 39073.73 20 :3....9...3..3. 390708970. 89.90089..4 3.2.47/8 0.03.70/98 3.7:...08920393.03947 . 4170.0..303.7:.3810741 %0. 39070897.42207.0 3897:2039....089.9 3.5.4/30 8..3.0418:-89.03. 3.0393:780.:9. 3.943.039437.389..943.39.943.3. 3.01:3/ 38:7.0-7407  38 38:7.3.20 : &#.3850..30 ..0393..8 0 :3.3.: :/7: .:7.089.4/70 03.4.3-.0892039...9.3..3-0.9.4011.9078 4 034897:544834.4/897.907.938945.943.3.0892039.0 390720/.0 3907.9.0394343 841..70.08 3907-7.. 495.34897. 39073...0.3..907...2..30 %039073.-.70/3457. 03.. 48:7.59.089203954.2.3.../23897..0892039-.43.089203997:898 .709 38 9 38:70 038:70 & 39..-0 39070895074/ 39070897..30..73.48:7.4:398 42039.43.2.709 20 :3..08920395740..0892039.-80/-  .0 3. 084393.84 39073. 4-7.943.:5742030..4 0303.0394357. 143/48:7.3.900...9: .24309./03.70/90.0:94: 3.9 .943 :57.425.. .089.30/7 .30.3.2..89:5348:7..757094/3070.39 574/4/:.0394770.70.43.11. &4 03.943.3. :348..3 3. .: 047. :3.2.3..0.3870/89.425.870/89.0 48:7.2. 3..89.6:/9 39073.83.74/3....089..38945:7.0892039.3474-3434.4/89.4:54574/...2.2./7 0.0892039.73.2.. 20 :3.3.943 .435740.08920397.4/89.2./420 :84-3/:4.4370/9 5424 549547.78.089.43.943 390734.74/3424309.43974.93. . 3907.5..9.0897.43..3.3.:.943..4-.3.304190&390/ 3/42 & .

.8-00.07.-00503/9:70.0 3.5.7338 3.8-05.20398 3.4.:7908 770.0/ 3.4.08920398 3.08  ! $ 3907089 3!73.4.8-0054798 3.8-0-.8-0254798 3. 3$0.0/8.4.3.0 3.3.

7.4 3074-3:.793078  3.35484.7904/.791:3/ 439..-9 439430785 43983.:..994-:83088 1:3/:3/0790.:.3 88:397./4 3074-3574/ 3074-3.-057010703.$.:.5.3.3/80. /0-98 770/002. .:.3.8..9:70 43984/.38. 88:0/.388.943 4388:0 94 439.7904/.75943 4-0.07.82.82.3..943 9028.:./43.5484.70 #$ 39073.0 &$ $ 39073.4 3074-3.039708 5../.3.078884.70/3489 13.59.70.9:78..974 4.5 0.#0.03:0$07.9:78. 88:3-. 4-.039:705.70/3489. .943 88:0 88:034908 88:041.70/90//70.3:.039:70 439.. 30.9:7. . 4:73.3.7/ 4-/08.08920398 4:73...3..34 1.943.3900 439.3 870/89. 303.1..5...08.../.943 4-850../43074-38.

4:. 2843548.0791.3/ .4:39 .:9..4834.574.8: .548.423.2.89.4.80/1742  10/.74-0 974 4..3: 30.4..4.4/30 4:73.. 4.9028 :89 0.7.3/3..37.4038:54970503089.7007.0 :848: 857. 03/:897 047/ 34.4/89./3. 3049:5.70/3489 894..-4:7 3/70.3423. 4-2 574.:9./439.0 ..7.:89.:5 9570233.:..708 .0574/:.970-4....:.0/3 .-47 &$ ..0/3 4.70/9  0889./ 3/709./343903.943 0..3/..34143/./5489.3/8. 03/378 099074103.9 :45.03574203.....37..3/.4.870/89.0.307.3 030 30:4- . 3. 02 90 ..9.. ..3 030:3084 3..72039 9.737.7934834./38..3::.7/343.4/543423.4-..79307.-4:77.-00 4834./:4.34..574../ #.0 /.90 : 7..30 143/:.3/44.0 03.030 548.:09. 03...9..03.7.:.70 34.3.3054-.3074.4/3.59. 943 0.0 03/30548:70 03/3549039.943 ..3:$. 3 030 3.7 03070.4 409.3:.438.4207.0/3 42:.03.-. /709...7. : 3.4385489:5.2039 0/07.344834.0  .5.0703: 89.574..980-9:8547: ./32089. 70/937 5824 &# . 850.3/3.30 :8547.2.3. : 3.42.:85084//44/.3439.3/..02039 0990741705708039..0 . ..234303.4/02 33./34 3903.. .304/43903078054 0 .90 .88098 0.4. 2843.73.4/89. 5480/.9 .3 ..3.23084/.8:/88547 70/9345824./ 0.0/:08 0.7002039 340/0 9490-08941430 8 340/0.7/342 /4:2039...90 . 4585484.370/3089..0/3 54/:. 4 0348970/93427: 70/9354903.4:398 0/078 0. :3 7.9 .-4:7 39038. &# ..041.0/.54.:.3/:897.8:9  0990741.3.9 .-4:7 /70.1.00/38 0.34 : 3. 7.4-.9/09..70807..30574.03/045484.. 34.3433..4 34../3..0.3/-001 ./32089. 3. 4:9.30 /..2489 .4870/89..4 4-.4/0 09.-4:7 39038.0/3 .35.3454958.83 9. /.894.34. 80:.70/9.4720 :: 083.3.-4023... :3894.3....:7703. 2.3.4587. 02 9080.:0 ...4 ...9 . .93.94:3... .3.2. 7.3 3 03.3458574203.3..540/3.03 07 . 4/..3 #.0/3 .9. 0 5.4:/.07 :/2039 :.03.

7002039 93/:897  $00 # 290/.0 3/44/..9 &# .06:0 . 290/.7/.:7703..0791..74 4-:89.03.0.3/90 20..3/. 2..0//054899.0.03.9.  $00 #  # 43/433907.8.59.-9 908 4-.384507.933 9043/43:74.-. .0...3/  70850.341 #.90 549.0 ..8..02540/ !.2. 0 5..473489 ..47  870/89.3.4/4.-908.-9. .9041 3907089411070/43/0548989 .07 .90 907.0791.42207..3/ 701079490-/8/0 ..3 11070/#.709 .44-.0.435.

223  8 02.31.943 4.3.94347 6:/9 8941-.59.70/9 30.33.59./ 4.:0 3041.20398 4.370. /43 4.37.843 4. 6://0-98 6:/1:3/8 6:/... 290/.79 893 9.32. 4..709 4.3894.3/:0- 4.3/:01742 4.42299008 4.93 4.3574.75747.908 4.3/7.0892039 55479:394908 6:/.3574..3.00/ 4..3705.4:39075.3.0 4..08 890/.

548032./..88098 43 907213.3 03.7/. !45830890 893 543:/.307 ..30. :3. 9.435489:5. 85.3098.183239070842.70/9 42-. 47..9.48.7:.2...74 0.70/3489 70/93..4/70/9.-07 !.70/9.9.47 . 89.3/:897.3.3/ .70/9.9.7.789.943   099074170/9 4/2039 4.34.943 2.90. 7. 24: 3489 97  90...387.70/9480/:::970 2...:78347.804/4-7.943.309.7404342..030709: 89. .304.8945..8 2.2. 47.3:4.3.2-03:42:3.381474:83 4..81448 2.../3/:4.: ..745747.79.39 44809448 488 488147900.3 0342-74:2089.7 03.3.70/98147.4-./0549./03.4. -...1.0 70/9. /:474 3. .7.35:30307..0547.3...:783.9 :-9..03./0:5.3814703078:55078 4.30 42-. 4-..3..3.2.3.24. 95./9../3.03. :474 3413.3940254008 4.0/:0 .90 437. 3 2..88098 4. .70/9...59.30 % 43%072477438 :258:2   07078.59../934/-47 5: 9..3.7. . 30.54897403.870/89.4-793. ..2-0370/9 70/9..94424/30 30. 30 2.. 7.3/.89.943..6:89438     .3 03/44/70 034348.8:2.4 4507.422:3.70/9480/:::4/970 ..4/3444507.7/370/9 5480-3./3: 70/9.:77039 .2.03.7/7./.5.2.7 488430. 57./0-039:70 4..3.89./4850.30 :474 304-.:47 030 .4478324 0 478998.3. /:4.5497. 7./3.3. 70/93:84.870/89..03. 2.8.89. .7/3. :-. 547..3.-908 43 9072574/:.:5 .7043420 5.890741:83088 /23897.30/94  10/.0.24:47.7/ . .3.4397...48970/9.24.89..00 :4.754/4/70 032:84.3 03 0 047...2034870/89..3 3.:-9.0054/:474 3270/92.24.3.3 43 9072..81.. . .44/2.054..9 43 907270...80/0 3. .24. 03572.:.70/93.70/9.. 4834.38944:83. 4-..3:7.30...73 0308:/88547 59070 030 4-.44/70 0354709389. . ./38./3489 $5. 42-.474/:474 34574.4342.70/3489 ..43897:.870/89..30 . 42-.27.870/89.-08 44805.: . 547093. 857..3070/9.

.43943 9.309.7.2.309812 4-00 .7..90770.3.5:90254 90..2....4::5.30983.4.30912 2. 2...8942 574/. 2.543.309.309./07 2.3...84.309822..907 70.12 2.

.3054:0 02 .832.:5.

30. 2.. .9:2/4850 ..3:1.3.73.70 2.827.. /4850..9.7.08 .7093 2.574/:.3..7.4/89.8945..357.0 9.1.7093850.2 4850 0 /4850..7388902 2.30 :5..30.. .4:39 20247.9 3.4/ 7..9.902.. .. :3...4 ./.3.84.20247.0 02-078 20247.3/7: 9.3..34.9.4 5484.:48..4 2.3/:897.:574/.3.73.709/.422 428047.30548.7097.3903.4507.73.88.07 27 #:4..9 2.9:73.382 2.574/:...0 20/.7091:.02039100 203/ 20391 574.30 8.73038:7./34 .:80/ 2.9 4727.: .0:5 94 2. /02 343.3/:2... %7  9. :3 #:4.3/:241/05489 207.3 %7  3.0203950784330 #:4. !77: 3:5:989. 2...9 5484.84/.4/ 7.4342 2.932 2.38.890710 ..7090..3.3:...39-. 897.9.4 03. 3423.089.574..4:398 2.7 .: 03.4/89. %74. .2..73. 7..30/ 8 .77. 2..4/3.03.80780574.47..03. 2.:30  2.943 2.59.4898 2.7091.3:.3.0203931472. 2..90 2..2.7093  29  #!$ .9:7357.0203909907 97 58247:4.3. /.0.3.0 2.-4892..90!7010770/$94. !707.4/3.9433/:897 2.0416:/9 2..0:5 90 2.7 0 34848054.302:8: . 0-. &74 3489574/./:89...9:733/:897 2. :54574/.3/70.02039.8.347.70/9 7..89.70/. :34.3.03. 2.3. 2.84.:57.38 070 :  2.30  20/ 2009.9:. .3...4/89.703.97 89.7.54974 3..542478448:7. 2.947 1:9:. 2.9:70/4.059....34.3 3574/ 2.3/70947 . 47.80/3..3 2.4/0 7.37..9:79 2. .02039-4/08.3. .8  2.3:57.4-.3897..4/.9438 2.70/8.73...489. 8:59203.-.3-7.39.3. 2. 97  3.907.3.9. 2...390730439740 2. '4/94/7 .47/078.3 2.9: 7.54448:57.38107 . 8./. %7  3/.34.3054.3.3/:24/05434...-440053 2.02039.3 3574.57..3.3.947 /7 0307.80 4/7 .39.010. 897.30 /7 .4:39 574.574/:.3:1.9..5742 .70/9 !4 9.709897.90.3. 03.030 $70/3..3850.3.03.7097080.4/89.3 3.9478 2. 3/:897.054..9072385484. 97  320.907. 974 4.9.. 2..70/3489 548.3.4229900 .3: 974.90 2.02039.3.30 2.7:4./3..59.4/3.0 2..98:5928985702. /4850..08 20. .02039 29 2.3434.3.2 97  3.4/30 2.30/3.0.3 3.4 :974 ..4344/7 .943 7: 3.4/89.303.3 .9:79/.9 2..4:393 2..70920.3..9 2.08 2.73./3489 87 8: 93.907.24.709:73 2.4 2.9:70/902 2.9:79-43/ 2.97. . :32.7:5 2.3:.3:1.3903.9490.5.25:9 7: 34:34 03054/.-0 #.2..3:1. 0/.:5470 ..20/57.38107 2.9:73 !74.9.73.3.4 5484.3.0/1:3/8 2.2..7.9:73..3574.0 9.:0 2.4507. 574...902..7:4.3..90 2..8. 2.438:25943 2...89.97  9. %7  31..3/ 2.3.207 2-07. .88 574/:.9 2.709  29 2. 7.943 314 31472.97 89.

304:8  28.74 0.:4:8 .4342 $.4342.09. 20/0.8 3:908 28.0.

!$.

9.0-.0 3.42207.574/:.709!7010770/$94.0.73 3093..050/0 30.7-.-0 3049.9.. 479.3.943..:80 049.43172.93 243454 18..9.0  30 30.4:3907109 2430-7407 24303.0892039 309488 3092.0  30 -.0 2479.0!.0.72430 30.88098 309-.0.03907089 30.3.9 ' 442207.:0 3093.-84:90 243454 -:07 8 243454 .9.574/:.020398 ! 4309.20 ! %00:/9!74..0 24302.843 !8 479.:7703..3../0-9 3.943.0. 430 .79.907..3 24302.9.5.04.908 %8 0/:2%0724908 2:9 .70/9 2479.80 24309.:.7!70.943.5.00/8 3.7095..723.3 049.050/0.943 3049.:0 30.. 24345454.8 4/: 24309.9.-03897:20398 3049.907. 243454 /8.20398 3.'.94341 -.420 3093907089 3093.943100 309.9438 24302.4.7:39 2430 .943.73 2:9.08 30.088 3..943.3.3 24947544 24947. 30.943 0791.3 24308:55 243947 243454 .7.7701472 24309.33:..7094507..4:3907548943 309-44.:0 309.943 243003/07 24302.9 30941 309574.420 3.3.3 2:9.0.93-.08 4.38:7..7095.

...3..34.: .7.3.3.. 30. . 304.24/.43....30...2..33907085.0/3.4.70/.243454.5. .. .4/89.57..3.43243454 13.79. .70/3489 30.3854793.70/34894834..7 97.. 3..3..9.9. 34.47.3034.9439748..3 03.209 4.3489-. 5490..9...2.:9./. .2..7.907...9.3870/89.435. 97  90.82. 84.3.9 584:93243454 43454:5..349.03.-./709348. 4309.4/.70/3489 -74834.30.:57.9. 34. .9342.334..7.8./..79..43172.4..0 3. 0.249473..9.43.83 9.: 030.3 74 04342.. .300:57.308.2.3 34.7 03:70.305.7 3. 2:./7.70/3489 3094574/ 3094.87.834898..:459.3 0.70/3489 &4..3.303. 5490.3448:7..7:4. 89..5 893.-47...309434. .4. 30944/ 3..308.3. 0. 974.870/89.38243454 8723..8.3.373 2:9..9.9:.3. 474 03/0549 9/ 30.::. #.73.3570.9.4/ -04207.3.34/7 .2 .. .3574.: .34-793870/89../.4/.342 . 3.857.3/:/7 ..30 574.73.30 3.: 3897:2039 0 203. .3. !742030 574094. 03..3.73. 24309...2 ..38.3/: 3. . .9. 04342888902:4208:3001720: /7 .9.:93.388243454 549....570907.70/3489 89.9. 8.7..35.2:40:: 034.70/3489 34.43.701472.30-74.30.: . 1. ./.9...3.870/89./.:2.3/44/.5789:5.34 20 . ..4 03..:5:47.583. 4309.3. 34894: 0245489 :70.8.5.93..97  9:34.40 !70348.47.870/89./4 30.8./0/.7370/9 5490. -....42 039.814..2..

89.089.30943..

 89.3..94:-9.

4/:2:974 4. . 3094 57419.7 ./804/-7:94/4-9.303.4/ &2..43.33094574. 89348 3094/4-9.30942. 3.

30957419 30970.-0  &$ 3094574/.0. .-0...9 309.4384-.54805.8.70/3489 ../..:0 $. 3...:0 70.3..3.70/3489 3098:75:8 3094010.

59.93.707..08 3432.9.0/07 3423. . 08.384589.3.4.45 9974 4. 30.3030 .203984797..4:398 342300 343..03.943 30/0.3.24:398 34370.-0 57428847 3490 3490843.549.0..73.3. 30.34 30:97.3 03.. :3 /0.080090.7.7 034 3085:3030:4. 3472.07.10 3423. 301:3/8  49088:.4/8:/.5..3.03870/89.-0 343 708/039... .. 3423. 0547..3397.3897:2039 490 349070.. . :3.3.59.09028 411 -.9:734.3.034 7.034. .381078 343.4:398 349..78.9 343 574193899:943 43 70.73..38.07.: /4:2039 857.0/07.3899:.0 4-84090894.38.08009 411 -...3.90 3:.390: 7.../ 34357.-.0.34 574/.. 03.:773039708 343 ..$97/08093/3...9 398.0.738..:85484.3.3.870/89..3/.30 '.389.:83439743.943 -..8945. 30/44/4....899.3.54. 3024309.70/3489 425037. 30:2:.08 34370..03.4:39 343 9..041/01..0 343 5071472..0.7'..-..4/ 3:2-07  34  -.30574. 303. 7..043428..34.03348 30:4- ..7..947...089.439744-0.041/7.-0. :57.3.59....3:1. 34 3801 423.3.0703..4397.4/89:5.3.54203.3..041.90 411809...2.-:83088 /044-793870/89.3845.4/3974 4.97.203.3.9.0 411.4:398 349..47..387..90 3423.0800913.4:78041-:83088 348974.3.. ./43 !' 4!.483..20570/89..057010703.7707 3472.:9 349.59.039 411 -.943#.4:39 411809/4.4397-:943894 .070.9.3. 309479 0990/ 30:97.39070897.947 4-.3 4//49 411 -. :3:34897.85.3.947/054898 -8408.0.70 ...3973. 34.3.9438 411... 4..-.7. 3423.4:39 3423. 7. :33423.4013.4..7 29 43..3.0892039 43 5071472.3.4..711-.3.6:49. . ..:2:.422:391:3/8 4-.4.. -9. :33070/039. 3094.0 343 24309.309473..3.59. 3:/0.9.7 03030.3494.30547..006:52039 411..3. 3489747.:0 ## 09#0574/:.3.

74-0 .3-:/ 09 4507..3-..94 9.0 3 9.30 .3420/3.9 43 45484.7 37...4038:/0. :5484. 3054870/3::54970-: 4-7./4 4507.3974 4.4-...084-4/3497  9.3 3:78 -7..83432574288473490 3.43-.3.03049. 49.90..03.0 .74/30-0703..03/457348.70/9.-07...08. 0  74 4-. 459 80307 . 4507.4382574582. 4-.570/30187.43..54.0 /4.. :20 :3.: 389 %74 4.7 5745:899489. /70934.035470/457348 4-.:$7.70/9.../4:203..3031472.9 305.38...4/ 3.0307007.9. . 030 -03423.03..03.383054.7 41.. :3 0294.574.039..43832039 43/02. /4-970/4..9.3 3489 .0397...0:0... 4 3:. !4 0938..9.3:3..345484.3.4-.7:/ -.: .03.383413..300 20 :3.74/34974. 89070574/:.33. .89.0 .4-.0 -07.387.73.4480497... -.542030:.30 5484.3/.9.3574. :38/4.0/3.-740.70489 .4703.0 903045707 .3.4703 0 0-0547 .70/3489 8945..2.90.7..47034547 0 9.:3.4285702. . 4-.330. :3 -7.4383.700.. :7: 030570/.3-..059438903943489 49.0.0 80.3.0054.4/4/4 80. 54 093489.383089.3. 43.0.5.4 3..38. 43.30. :387.380543:/03. .. :3 4-.3-... 3.0 4-0-0/9575702957-..45479:3909.89.89.08.

-.4.059 4503.43.70/9 45032.420 4507..06:0 4503. 3 30 43 411.8.7094507.9397.933..3307 7/078 .9438 45033-..07 450309907841.0 4507.3.930503808 4507..93-:/09  4507 4507.489 459.3.0 455479:39.

90/ .943.38..897:.943 47.0892039 73.9:70 473.943  &$ 47.039708 473.708 47.47/3.3.38.78.489 473.04- 30.3..

30 54703:93.57044/70 03474.2.5.9 % ... .9954.57044/70 03474.8547:0 ! $9.3.00 :9.943/. 4:95:97907 .9..385479/42089.20398 5..9..07/7. .-0 .83 9.9.:.93574209 5.473489 7.852039 5.07/:0/0-9478 5497.:3.34:. 5.70 .3.9549.:57.0503/9:70 ..90/43.3. .. 0305490: 027.380/0.4/3.870/89.88098 5.43. .08  548944/2.0.33.. 85.90/4-..0 5. /4/.70 !.:80/3 90.422920398 570:0904-.57047.:/910 89. 03.574/: 03..3/48070..:384.97.474:: :0.342348:5.04-.70.-.00 /4-. .19 . .3.89.7085438-9 5:3. 4./42 43.0747 24797.43.793078 06:9 !.03.3143/ 5 3  57.077/090723.0744 !70. .:20398 5. 7.3.03..89...43.3.9474 3..07/:0/0-98 !497.-389.:480572./09 4.09548. :$ /02 34:5.2.07/:0- .3094574.07392430 7. :989.425.. 85. !..3 47.570/ 5.:3..7039.88:0 0307.00:540/:3.79307..9. ..2039-389.379 415. 4:989. /7094770.7 035484.4703.03.79.20398 5.2039. 5. $.4:39072.04-.0/0. . 4. 03.3: 5..3./.90 /.30 4.439094180...3.99078 0.59.04113..2..870/89.420 84/70:9.9 3457.:..2....:84.93.089.4834.34 -07.0 02 3.083049.4.3/32.4  543:/....-908 02703/:30270304-.070.3/3 !70:090 4:989.54 .795.0::534:8..-.9. 4:95:9:39 .3.70/98.389/4.07%04:3907 90 5:7. # 47..090503808 89.030 5. 07.2.75..0 ! 5072.309 42. 020 3.5490: 27.994/4850 : 5.8041 384./8..3.854/900 . /44.07 90 .7 5..3/34. 5.90398 !.4/4.80.79307 5. 4.473. 5. 4-.43/:. 3.0 5..-03.7002039 5. :32.:85.59.:95:9 4-7.2039 8890241 5.99073 5.9:7..08 /4850302703348 4.3.:79087.709 %74.3.88:0  0 06:.. 3897:20398349.07.30 4907.9..:2 495.9039 24/0:47.70/94783.03.39007./03/.938547.2-.73974 4.9 4:943. 4:95:990723..2.3 5.0/3..54438.  :4.07.3/347/07 0.07.54.-0814710/.30:/4:2039. ..07/:0 /48504 3. .9: 4.3.0 :45..3.3039.07 85497..9474 3..-908 489.3./0.34 574/. 03. 097./..5../:5..358.:89..3.40805470/..3 2./ 45 9974 4.90/:801:0 :94:47834.-03.920 :907238457420934/0.00/485004-. 5.989 5... 5. .59...:54.203.70. 5. &5. .390723.-.4834.:7.40029:0425:907 4:95:9 /42089. :95:9 .3.70/9 83432.33 5.93.3/3.75.79.070..2 4:9 41 54... 0354/.70/9 70/9.203990./.90 4..2039.90/ 54893:90.9.3 03.3. :3: ..59.4907 5.9:257089./:5034274-42 ./05493.070892./0503808 5 9974 4. 4:989.07 5.3. .79.3 . .2. .7 .70 .005704890 4:989. /02 3. 2. 4.93-43/ 5.3/8.3/48070. 0/04..../ 5.9.384548./:0 0 !.3.8547:. 989.990347 5.78 !.0393489 889025.. 5484.57047.4 4.3...:8: .2039.-08 5.07/:0-.770.. 4.3-.0::534 4.943 8.3..3.

...3/-:/093 574.894.0/:708 5.  54 !489 5489.943 507843.8:9 503/39.2039974:.0 !0974 /4.9..4:39 5.06:0 507843.34503.39.203943.0203994/0.0 89455. 5.03/.0.74/0/:.  5 5439843.4/07 549.203943..20393389.9...02039 5.2039   529 5.39 5./.3/06:52039 5.74 5.2039:3/07:..0-43/ 5071472.059 5.8.4:39 58.0394708 !8 !7450793./3 5:7.2039706:089 5.943 5038431:3/8 503843...3/2.071.7.420 0791.  5078 507843.7.39...3900 5.9 !.907...11.7 58.39..507 5.333..2039:3/0770807.3.3.0 5071472  5071 5071472.943 !./.5.38 !078:.09 5.203970.3/2.943 !03/3 503/3.20393897:20398 5.3078:550/ 5.4342 5..4:398 54.4.0  .94341 3.203997.03/00/ !.0/05489 !.-908 5038438..908 !!8 !071472. 5..330/0..20398 5.203947/07 5.020 503843801 .070...394.3.3 58.307 5./2389070/ 507147.748:22.73 5.8.20393..9478 50788903931.4:39 5.0 !.390047547.3332./ !0.3.708 ! !0384303019 :.3 507843..

078 5489 0.3.73. .0/4-.9. 04/70 033070 03 5.30570449.9 3. 84589.59:. !038143/4.: 85.89.90 3897:20395. 3/44/..00.59.3.7/. 5. 70..0 3/44/.38448:7.5./03/ 57010703. /4573484-:89.7. . 3/44/.0/03.30 . 3. .5038448:7..70 5.4..3..489 !70.7.307473 5.3.. ..70/9 3.5.3.3.077478 5407.4 549. :54.4:.3..08.570/ . 95.489 57010703.703/5074/ 549039.8.4:5.3.4.5. :3..8. 2.4 5.383.3 57010703.570..72..42 85.93.0 !70.503: 8.. 4-..383. 573.7007.03.470347.38 .0/.:94: 3070 0385475.30:.72.73.439.6:894348808 5489.:3.. ..90 570/0907230/.47/07 !4893 54893.93574209 5..04..0-43/8 57010703. . ..30..9.

2-74. 1. 234 3..9 89455. 90/3.190 54581 2-74.93. 54897403..4 0305.-7. 42039.89. :3.1.3574/.3 0  3.4.3.73.82.87.302 578:89.95.70/. 97..0 5:7...9475484..-702.08/434 03.34.432.2 57. 54438.3 5.. .5480.3489 .45702...3.30 5.302 !458.13...38.3885.423. &..7.3. 2.302.4.9.. . 5. 84230-0 343: 34 !7203 3/-03.305458:.5480 !49  3 9 :-. 5.82.:440 &#57.. 3/.38. 574.57. /4.. 30 :309.3.7.  3 .907.2039  4-:89.45702. 89..54897403.37.7 347.70 ...07.31.770.9/0549 !.

08.03.93.4.0894. 40805.. .3..3.90728 5702:2 .570/4/70 03974 4. 03.2.5.30.18342894542/../03/.24.20398 570107039.3. :3.3./..434/ 304-7.59.70/3489 54...3.0408:89.-34:4 030:... .383. 57010703. :/7: ./03/0 57010703..03070 5747909570/3489 89724.5. .//943. 54903..8. 03.9. !4. 57479093:84.24..980 :3.9805703. !7479093.. 574790930.425.7904/.08.70 0 974 4.708 57010703.570570:2..0 57479093.3 030 5074/3.5702. /4/. 574790930.4 3 030 3.8 570107039. 5747909304-.0.3. !4 9.

03./.0 :.5702.9.3.... 84792..4/3.4/30 974 4..4/89. :34.93.70957.47 57 3./4:2039.357419 574194307.43974.24572....9.43.08 57480.4/30 4-7.943709:738 57419 488.574..4.5. 43974.0 2.. &9: 03:5.. 1:9:.:8574.03.4/30 -.0 13.3.03.-3489 5747..574.943.89.. 97  3.2039 !74507 !74507 !745079 5745480/84:7..43.2479....702038. 89. 4/4 03.574.9.24.2.0357...343 030 3.832. '70/34.030.73 35489:5.70342 /449: /4-9 3. 03.97  3..20393./3.3.220. 0:34./. .0305490 348..070.4:. /010770/ /05489 :30.4/3: 7.4/30 43974.21:3.. .0 .47343 0304834.387..: .3. .4/30 3. 572.3 570.5.3.0452039 574/:. 5. 3454 9034857..0357570203 .0883850...73-.73.43.474-.3.47/41 1:3.30709330 !7095489.3.570/.94347/07 574/:.: 574259345..3.03.92 !74/:. 54/00/4-9 7039.9:78..4/30 ..9/0.5702... 3.203. 8.943 57.4893 574/:.59.. 5.03..30/ 57419.38:850..943. . /4/. 43:70393.0 5489:5.-.943.73 .30.97  9:45 9057.. 57419-014709.03.0 411070/ 57.4011.7.9434.9089 5747.307..9435..0 . -. 57419.7788 5720./.5702.3974 4.08:574.5.3.38.4.03.0 3.. 30489.. :38.7.039 574/:. . 3.43.454/0 0..2039 8 !708039 5708 !708039..089.03..80/ !7.43974 574/:.3.424.03.04834.3.0 .59..943 574.7.57419.37. :: ::974 4.08 573.4.943 574/:.: .. . .0 7..2.854/003. :3..2039 !74.5702:2 5702:2 5702:2 5702:2 ..-. 2.0 . 5. 3.3/70. .:3..4:39  !  57419 .1437.-9 5747.3 870/89..7.03.0/ 57.7.3.9574.7034257419: -7. 57419 309 57419 709.943..730/ 4/ 3.0 57419548045470. 5705.3. 5741957045470.2039 5740.30574.709 57. 5484..: 03..0 57./. 9934.. ...4574..943 574/:.390894.:574.439.:90//0-9478 57490..0397 31.30 $3.03/.943 574192.394.8945.3../05038085705.737.: .357894.3.54...088341/4. 4834.0 -/ 57...5700397. 5.43974 573.0 .3 572.90/254798 .7 .21:3.33:.-348957419.:3.333 574/:.03. 57.390894.3..30. !% $89025747.4357419 57419489.83432.03.943. /05493.. 30.57419.27.9089 5747.489 57200397 57207. 7039..03. 4834.08.8..2.03 57. .2039 .385..4 :..7034/574/..3.30.22388902 57470885.8945... 489.03.30 572.. .3. 3.3057409. 57425935484.03..0.9:. ..73 574198./7 .0 574/:.88 43..5./8 574/:.4804/2. 4.03.00/3 574.0 57..9:.3/:897.4/3054.943 57080393-.73.39.0 574288473490 574259-:83088 5742595.19079..489.01:.0 80 :.7.425099.73/:897 572.3//010770/0503/9:70 !705.27.83 9.3 %.3 !74.3.4:39354.0/4-.1.4/.4/30 70:9.88 57. 1.43.32.039708 5741931.03.4 574.9..057.943.43. 4834.. .7020 !7.. 3/0854. ...:: 0 .7.4. .70/ 5705.220411:3.574.59.43..2.0 8:55 57.4/3.03.03./4:2..:2039.4834./4-9 2.3.:-.3.943 57419.0 -./33.5..34 ...90 !73. 8.3.570/ 570039 8. .0 :/0 57.54438070 0 5.0 -089 57. 573..9574.387.7 .72.03.57.017000 57.3900/ 57.5.54..703.089.489.899.24:39 573..!% 5747.354/08.4.3 03.70.89 03:..3. 543: 03.5.913.30 !700397. !7419.-.70 . 8957419 .

30.7 3427. ..943 70.-0 #0..3/8:5508 70..30.3.94 .43974 6:.....24 57.0 .. 54703..07/:0/0-9478 !74.: 547:/ -03.80.3 5:-. 3.4.0...4.3.3.:90 89.5497.7/ 5:7..3/.3/: 8:.907890570348..708 #1.89:8..574/.881.808 5:7. 907238.909./348990: 0 :783. :8..80147.3. :78897.... 574/7.. 2094/. :3 /7 . 4/-.9./954279.4.843 942.-.0 :54.028.7904080497.9:7.-07 /. 3.7. . 3.9:73...870/89.. :3.843. 3/44/. #0./7.253 7.83049. 5497..3 6:490/3.34..08.7:/ -03.0574.3/ /0.8:23..835407 57.90410... . 857.3 03. 4/34887. 7.10/45343  453 6:.3.2.70/3489 4958 7007.059 70.302.0 .3 .4.9 ..3..70/3489 5703489 ":. :3: 43974.7.3 94.73.711 574.94389 6:490/.-.70.3. 1.80413..2039423/48.. 7. . 543.8047/07 5:7. :84..70.0.854735497.10/..04080497..070897...059.7/8 #0.-07 .80497. . 85489.2.30 7. 7007..573.304-. .843147-..89..7.:2.3.3070897.7..70/34895497.425.3...88098 94.1.4.574209 ...70/3489.3...3.  8945.. 90: 4-. ... 3.: 34 897.. .3 :2.:843413.425:9.37... 4.207.08.457..4:398 5:-..30.-.3..9.9:7.0892039 6:490/8.3.. 574.:3.-08 70...0.3.4-.0.-..::.7/. ..30 ./0/ 8 574..059 #.2039 3/48.3 3.809..543:/.-03897:2039 6:....94/0. 1.41107 5:-. .3:47.3.-908990 0.9.3.9 -7..2094/ #.34. 57348300425.-08 574..4.7934834.9703:93445.3898424../7 8.3.. 425..43974 #0.08 57:/03.38:34.907.:77039. 5:7.:4/70 030 1:3.4/3. #0. 3:4/4.9041709:73 #...907.354/34 ..-47957 .57044/70 03474..0 9.3 #0.0..059.907.3.84381474.24.33/48..3.0 -930.7 0344-7. 874.8 2430 6:. 89.10/03/47802039 6:.3...9-%03/07 7..0 94 5:-4.3.0 5:7.08843..0 94 574.2//0-9 ":.3/0503808 70...81.. ..854735497./4-.0:4208047.84/ :5.:77039..8438 574.399. ...8947..059 :84.0../ 9030874.800/07-..438320393490 7.: 3897:2039 /4:20394308.9478 #0.843147/4:-91: 70.0394708 5:7.43974....9.0394708 574.3. #.90415.7039... 857. ./9 ..5702 57. .304. 4958857..0..80 857.2/.. 993.-02703.3/428.3.10/705479  759 6:.8.. 870/89.549.09..0598..0..574547.3.70/34898:23.3. :3.3../. 57.9.70/34898:23.3.43807.3454/.:3..3947..943 #0.0 7..43.803.3.3.7007.059411:3/8 70.8.7 37../03.-07 .473489 2 0308..2 .9 57 '72...982 !$# !74108843.7389 003 . 7.3//4:-91: /0-98 574.:85470324-7942 857. :04/540/354..4.57490../....437.-9 #  7080...70203447.-. 309:..8431474.0 5:7.08 5:7.88:0 5:-.0 ":.0..30 $.57348.420 #0... 857.308: ..80 7.3.$9.42 .03..... .0 5:-.0 . .-.0394708 6:49.9438 6:.73574/ 57..843.3.87039 .-43/8 5:-.. &..88097.399.07/:0-..4  0..43897:2039.3.3 573..8..04520390503/9:70 #% #0.03.489 5:7.3.9433 7..94 7.

03.-.70 70/002.4.489 #0.90 705.3030 :8.7.79093..9.39..47.-0 4850.2.7.0 3.-. 8945.70574/:.3 702490.0 ..90479.. #085438-9 /4.4/89.4. .3.59.2.943.9 7047/3.7904/ .0..7904/ .30 70807.2030974 4./0397.4:39 #0../:4. .89..9.08:55 707088..-0894.077..302348..47 70.-.943 70.3870/89.34..943.324-..4/89.308.08./43..83909 27./3083..3054803.70/3489 49:53.3. 70299.2039349. 709./43.3.3. 708974..09.....9.  70 7089070/-43/ 7089070/8.7.9:2495.8.425.3.0.../3489 702993-.4 .80415.2703../4-..70/9.:77307747 70.3.0 49:5.:80543.870/89.. : 089.7.:593488902:390730439740 &$ 4/3483. 3.5./. 7010703.387./4:2.3..3 702-:780 94 #02-:7802039 702-:7802039..02.420 574/544834.7.489 .70 .80 7002039 70570880/31. :34.0 &5470 . 705479  759 4/ 3.. #0.4-793.0 #01.88 70. .03.59.0 903..4-..703942 #05.383089. ...3 #08974. #043....2 4-0 90993.4/8909.3...2039 70/02594357....0 #0085479 4/3483.0.. 70/0259435.3...0...3.03/0 3/08574/.38.47/4:95:9 70.384:57.30 :8. &5:989..:9.0.:7739089 70/..0.0457.70/348949:5.2039-47743 495.9.70/9 700. . 70290393...943 70..43974.90:84.8.... 57203 70/9.30.47/3.3/.3.5700//4:203....2.9.0 9.0 #0/:3/.08 .:7.9.47/ 70..31.::.707080 70708./42 .387.43.27.3. ..20304834.03.089203943/:98 #023/07 54203. 70.4/3. ..:7703.9434. 54. 3094 #013.943 8:-03.0 4-.07007.94341.3. 7010703.0841.3.0  #8 #0..-9.0. /.97  9: 70708.07.3...2479.943 #08/:0 489.88098 .3143/ .-.543:/.0974 4.08 #0 054798 7010703.425.3.943.88 707088./9 54.489 . -...0.3..30-43:83.30 #! $ #05:7.:70390 7039...43. #05.345.08. #02-:78370/9 70/93.0 5.. 7.-057010703.305484..:77039.30 70807.495.70/3489.7/3  70 7043.47/870903943 70.50747 :8. . 9089: 089. .0 8 70807.. .0 .. . 7007.. :. :342 0..3034.2039 95.97. 70574/:.4:780.47/0/..30 #01.4:780 70.9. 547048082..34/34834 #0854380 4/4.3.3.3./0397./03. 24...3.3 7010703..70/9 70/002.70708 7070835489:5.43..47/3 70..0342.47 7084:7.54.....0 49.. 705./7 .:80 708979.. #054793 .54540/3.08./ #01:3/7.2 #05.02039...0340.0 4/348.30. .3054/.203.43.3:08. ./03.34 #05...4898  70574 974 4.3:.3.43....7 5457.4.:80.8945.374 705. 34897.87. :034.4:39 .473489 70897. :34....70 70708843...7.30 #08..90/. #084:7.::42 49:5.0 9.8.99. 5.34.0 #05.90 #010770/ #013..72. 705.0-.7007.0 #06:8943 %70-4. .30:8..574.57.#0.43974 /../0 .0/:3 #05747.9.943 70. 48045470:0 8.20399072 74495.8.943 3..3.3/. #0850.43.7904/. .78438 70.4..30 7039.90 70.3.30.3.30543:/0574:744.8. ./.47/8 70.03 3 030 %.

5700/. #0.507 $. .2.08./.-0..08 8.0574..307 709:73./.94341/0570.38 8.7.54.30/.9. 574/4/574/.. 3. .2039-.34./7 .943 70.89408: 7.89.03.30 #0903. 43974.7338 #0.2-...:5..943 #0.9857.07 74 4..5484.2.7. :57. 5700/7..7.7.88 8.08.4 05484.57.:.88 782439473 #  #09:73 388098 #  709:7343..3../7 .57..489. #0.4. 4.03..4:39 8.70/9 #$ #4.9 74. 9 54..9:7.59. 3.534507.:! ::5.020 $.:2:7. :3 3.90 74:894. 3.:.  #  #09:73 3503808 74147..:030849072344. 89.:9.570/209.30  :./4-9 /01.7.93.4.9070-..88098 #0.3./.954/. 8.439.2.30 9.8 #& #0./7 .73.3..870/89.. .7.0 70.0 9.7.041-.30 -34.4.7.4../3:8. 54.0 !74/.0870.04/480.574/.9.8009 .... .034/4 .3:4. -3...4.54.3.3.89:53 :47.4.3 $$ $9..0 ...805.-0..308.4478 03.2-. .0 #09:730/0..2307. 2...90393. 8945.. #0.:89:503457.. :3574/.3389.3489 2.77.47 1.0..0843.-0. 574/.4397.5..3.:870.../3: 574..703574/489.03.3.-0....: 574/4/574/.79495..207 2-07.. 34/449..-094 #!$ #02. .. 54.40-.034548.. #...54583. 3. #09:73 709:7343.703.08414:95:9 70..30/57419 #0903943 709039436:49.2.3489 454.7.7...9:7...70/9..02540/ 709:737.. 70.5484.47....3 #4 4.0 #0.43:7.38.9. 9..3.0478 78. .7.95.. .9438 8... ..7 030 90894. 7.0/:0 $.4834.93.:4/348:3.35700/3057.10.:7703.3.7090/!7010770/ $94.3 $./7 .3..90 709:73. .70/9 :7.3899:94341 .7.0.3/..30742 !4...49..3/44/.385.7934834.47.47.3/70.4:39 8.7039.894.3... 9.0. 4-2540 70:9..40:40-4 549 57.59.3/./7 .7.88 8.30/0..70/98 8.3.90203941:/93 $9.3.47.0 8.7/5. .. 8945. 54.450 3..0 70.574/. 4.0 489.30 4 9807: 90: 974 4.3.3. :.4898 8. !..0/: .9434110/.0 70.70:9.042..07.59.9 .3.:.30 . 70.089..:894/.0 !74.9 #:3 7:39478 7:333.1. .08.03:0.: 30.4708009 $ &% $..:-...054398 70.4...473...03./0 #0..:.07/.70.4-. .90 8.-05.370/9 .30.3...03:0 70...3..3..:9478.47.3&3/07793 ..4..00/8 $..-.709..70/9 70.5 $.7338 709.1..08.2479..3. 5.30870/89..3.9/..3.43....90/.79070/$:7.70/:7703...07.47870/89... $.574/.:9478.84/4...47.574/ .:54574/.7.9 8. 43974...250 $!  $308809!745079 425.: 74.7/8 $.3870/89.. .03:0 $..303.57..3/4-9.0 ..:94:70. 84589..88098 8..574/489.0847/07 8. 574/ :54574/. 5943&3/07%03/07 $! $907342207. 90/3.:. 79 4859.:4.03.082....5700/ 02.9:7..../03.0.3.....4-7.080/07 8.0 .. 70-..4:089.550 ..4.0 :9.3.3.03:00503/9:70 #0. .083.071.  90/3:4 90/37..0 974 4. 54./4-9.943 70.4/70 034-.

..3./3 809411 8094:9 809:5 $0990 $09902039 809902039..4/.57.:57.7:93 $#% $9..70/3489.70 80347411.3/...88098 8479 9072.3 8007 82..03.:70/4..:77039 .039 8030503808 80347/07 80357..3/90#05:-.0 803 .9.70/3489./34/4..704/078 1:3/ $.703/0 8.90 80993/.34549.7904/.570/4/ 9.574/.4 !74/.8.908 $0.943 85533897:.25..798 803473./92.70708907 8.3.8.0.41 70.9 /044/0.3/ 0307.7588:0 $.30 97  90107.34897./03. /09.039 974 4.203.3/ 0307.70/9147.0. 80389..:70//0-9 80.709 805.3. :54574/.0.30 $.3 030/: 3489 800.497  90 4/.4737. 80.3.3::42-3.7.7. ./23897.4:39 809902039/.73902 84799072.0574/.$94.3/.003/4783 $01 13..2413.0 3897:20394-0-0 03. 4-0-0 03/: /:42.9...3..473489 3:207 70/480/3 :3.89.:7908 80.70357419 8.705702:2 8.494.33.0574/...3 $0.4:393$9. .943.:790870.570 3:2-073 80941-841.387.474/4..0 !0 .9.4/ 70..3. .7/888:0/- 90&390/$9.3 :80/-9039073.25 $ %0&390/$9.30!44 423008 .25:9#0807.9438 85533490 84799072.0.370/480/.083.5.709 803.7/ $ $02380/44/8 8.3.304547 0 4-0-0 03..0 %..3/ 806:039.:57.94341/:908 800.-08 8070.0. $$ $9.0 574/.425. 45 9974 4.4:393$9.59.2 .7904/.4737:4.342300. 4/4.02.902039413.708 80..74507. .0 !4:574.503808 803 .300. . 4809.3/.943417085438-908 $!  $94.7 .70/34835.39.47.7/84. 7.304190&390/ 3/42.0 45 9974 4.88098 .304/4.0503808 802 1380/5.30 4228843 $0.3:2-073 806:039. 843:3/07../23897.:77039.943 80.704/07 8 8.7.:7908..

3.

.3/.7  .: 97.3.143/ .3...7  483. 4-954. 7..0#488. :3: 7. . 03: 891:3/8 $70/89..3.4/044-793870/89./43.7389 7.0:4-7.3/ .4:393 7//943 $ 8 3472.943 390..57207.709 -4083497 890 547020 03497  90 89/05489 /054954..-740.98 8..0 4/570/54 94 .870/89..43. 57. 0304507. 495702303897:. 9 3.2. 7089.. .94.9954/ 34..4397. /..././03/.4-793..89 !7./.89.7/ 82507..3 $31 43..307.#054793..3/.073203947/07.7/ $70-7389.9474 3.385..203/2039894 90425..3:.439094190 %4:.41 3.3. :3 /. 7.. :3 54/..8945.9474 370/9..0/043.203/8 08.0 %4..3 5489.9:9473897:2039 %0 4.90413907089507 .3.: ...33:2 4/ 3. 043 .9:2. 8... :3. ..5.30.: 37..0899 8.54.../.3.34.9474 3.73489...0789.303.2.7..93. 03: $31..39 3.4.308...:9.59.-0. $ $9.90 & 0 0:/4-9 3/08. $3.954/ 84 9 85.0 87.

.0 93.8890242... ..0 ..9 84.:77039-089 57.9.3.08..03..7.30/-90 $ 84:3//0. 25479.03/47802039 850.70/-3/:897 . 20.:9.3.9.08 :/..03434.5574.3#98 850.574. 57.07 8:55747.42203/0/!7. $ $0.38:7..088:0/ -90$ ..7.43.9.3894.079-3.70 842093  8 9 0 94 $ #! $9.0:.843..30 8:25 3.9.070/.0 9.9.. $ .59.9:708 850.2479.4:393 /7: 9.798 $50.20383.90203941 #0..3..1.47.3./:54/.4/89.2.3.03.0/. 8331:3/ .9 $ $479%07249088:..:/08 89.79.8...4 84... $419.3448:7./4/.0-003 ..0892039 $!8 $9.:7703..05705.043.42203/0/ 57.043945.47471:3/.7/ !4478 3/00/4908 $5993 8549/4.:..070322:39 84./.843 850. 8419..:9.930/4:2039.. 8419.:80 $4.3 : 030..0 $4.3/17.349 412..:2039.3.:70/490 42292039..:780.30 8424..0 8.854724-7942 30:703930..3..705..0 843/43 &8547.3/.90203984170.2039.5.8309025:3.4.42299008. 3043.070378 85.

90/ 89.94341 /0-947-.33/48. $50:./7.. $50.-0 #.9.489 89.3 $$! $9.3/35.0/4.43.9. 02..2039 857.943 89.70/3489 8593 543 9..: 03...3.9:94720093 .089.90203941894. 0:78.3 037 7007.3/ -88902 89.3.74/.70/98 89.7/.74/34 24309.43172..943 89.43/943 &$ 89..3/.9020394189.0.3/./0 $9.547.:20398 $9.7/.0208 $!&%8 $30!745079&39 %7:89 $# $97:. .3/4:203.4:393!7...354958..89.5497. 850820354958. $%#$ $479%072/:89.3.734143/.90 854990728 $570.3 4-807..-0 3.57..489388902 89.08 89.4/70 03543.3.30 3423.4:39357.4:398 89.7/ ..05.0 :3.9431:3/ $9..0 89.3/..9.8 89.06:0 $! % $30!745079 30785%7:89 85497.9.9:947.90203941$9..90203941.90243454411470397.30.924: :-9. 2:3909 3047.3. 89.902039413...30.48547: 034 ....3/..088:0/- 90 89.70/9 89.3/ -.7/ 89.90$94.::.3.0..3. 57.1./ $!$ $30!745079$. ..042.3/347/078 89.... .7/ .3/04..9:70/#0.-.9./05434.3/.. $50./.3/3.9.90203941.420 89.

3:788549709 ..:574.-.. 8890289. 3489890.3/..93.9007.2..1.7/3.4/30 /4:2039... .8945.:4.3.7/ .7 ...34.43143/ $9.3/. 5. .3 .7/30. 890/4:20398 89..381070 8549:84...8945.3.:89.8570/ $9.380 89.030974 4.0.574/.7 9 . 030857.180 97.8024 04/2.438. :84..3/.3. 31.

94.789.3..3243454:85434974.0 9.48. ..38974 4.. $9.3889.834898.. 7 ..0 89.9.547:/ -3.. .3 -.5.4370/9 889027007..370/9 .93089 3/44/./.3 4389.3. $.354/.85.

:850.38. 57458... :34.-..7 37. :357458..0 9.7/347.8:5 93. -.3:5458.89. .8 .3/.& -.4/89. .1472..3.3.4.489.4578:89.03457.38.38:850. .0 9.3. 483.

7.3/.8...574 489 .3/.0 9.../3.3/ 8:55 8/00. 2. 4--07 $94.942080/89.880791.4342..83 $:-806:039 .3489 4. /4/. 4.24. $94/ 4-07 54870/33. 04342.38:3.0/:708 $:11.304/4.:432425. !424 32./47 7:4.:0 $:7.79..7.08 8:7703/07./03. 574/.397.047.3..0 .3/.05984.:7908 897437442 %7047 $97:...4. 4-.843 $:507.7..3577: 32.. $:- . -7407 $94.389 894.9.9:947706:702039 89073.57.4:39 8:75:84370.4.30 2.59:. 3.34.. $:- .7..70/34835.07 0503/9:70 8:75:8.4300/3.30..43974.3-.994390 &$ 894.2. :3/4-9 70:9...39.308890/43%0 39073.3.08 897../4-.//. $0.90 $:3/7 $:507./4734/-47 3..7 08 8:22.. . $9470 897.9 89455.9:9475:754808 89.8 $94.308/0.89.741788 .0 97.308 425. :3 .47..70/07 5424 3434.2039  4-:89.89. !7.30425.70/3489 !4583.3.9:7.54/89. 8.43804/70/-0 89073 454/7: 0 $9073 70/9 /7 ..70/34895480 4/7 .7/ 897088 . 49:53.90 .3.5.354870/34.47.3 5..9.: .4. 89.33:.4898 8:5502039.5:9: .3.907.3.9:47093:1472:857..95.425..9:94770.947 $:..7...3/!73.397.780/.4397.3..039:897...4/854/89.734180.5497. 543:/...804/ .9 4170..543:/..3.90 $94.. 7...4397-:943 8:507.0 8:550781473.70/9 $94.0 .... ..759431008 !705.08 8:5502039.70..1.0 4-0. $:-47/3.3.83.57: .$94.3.741.0. /45:38..307.8:2.7/ $:507..3.73.9:70 03./ 903074-0 $944/07 .9 5489:5.847-4.7/34. 89.3.33:.:/9 897.:.90 8:22.3.3..089 $94. /45:38439743.4 $:-8/08 $:-./0 894.30489. $94..034 $:-8/.30 .0 8:-88903.7-0/..3 .897..0892039 8:5507 889.34 274.43974 8:5502039.0392.735700/70.9 $:-89.4 .039 $:11./30./4-9 .0574.8:73489 348-0.90.43974 4-0../4..3 8:-8...3 5703094 7.3//02.05484.039807.92.47/8 8:22.388: -03 89489 :79.970.3.089. 8:-8/. !497059 8:734890289./02.847 8:507./341 #089070/3907089.03.81448 8:22.7..47/8 89.702034:8.  $%#!$ $05.943 8:75:857419 $:75:808.0 4-0-0 :057.9147.9.:79 8:294:9411 -.2.7.943 8:507..943.425..4/89. .59.0.7.9..73:98.0 .70.074-0 74-.8989.. $:-806:039 $0/0 .9. 574..8 $:55479 $:709 8:75:8 /01.-07 ...847./0 /0980 $:-29 54/.4 . 8:27.. 89073.59.80/0 3.39...0791. 3.93974 4. 4/07 $94.7/574/:.3.0 8:-8/.. :58.43857458 57458.0 5:93974 4.3/8479.03.4/70 030-0301.38389.2.30:8:. .8009 89455.5.90/ 8:-89..3 034 3.9 894-7407 -07.574-.0 489.:. $:-/. . 5038/457348 3. 8:-8.70/34835.8305702. .90.070.1.0.909.503.902039 $:5508 8:55 08 8:55.2039 945. 5424 32.90%7. 3 850.4/.7904/.859.90070.7.0.0.8802-08 $454.385470/.708 1.0 8:27.0 $:- 89.943.

. $% 20 :3.8:850380.5:902 %00. 5747088. '702038.8:7-8  .03907 &$ 8.039.3-0.38107.0 7.7845484.0. :357. 9.8.042 90894735.7.34:3.47 920/05489 474 03/0549474 03. . 90 304.9.420749 #0./44/.2.71170:.02039 :4. 3.70/9 !470870/9 9...3.9438 9.3.70807.2039 90723845./4-7..  90.0394-448 8.713:4.08 5470807007.7.3-05745079 2. 920..0/3.4397.2 9.702037.50/7.7904/. :3 4-:89.305470./3..3../304-...385484.2..3.. 9. 9. %# %70. 907238..37..870/89..38 8.33. .3.3.0 %.422:3./03. 9.../34..894.98:7..3434. 8.88902. 9..34.4397....7904/.0598 920-:/09 5...7..7. .702030:54.943 425:907.0.701:3/ 701:3/7.09388902 88902:54970-002.2.. 9.908 .37.7 907.83:9 :4..70203.70/3489-.03970 .4/502039209.9.20398 8:8503843418..307..3..7.3 907238. 9. -07.71357458 9.2.58 90.3900  :.9 9.420 45470.0791.47 9. 920470/.470/5747... $% $4.5078 859.203.7.2 907254.4 035747. %03  903/07:.548..9438 80.30 92054.220 !7.3970 07. 89..0914747//0 3907-.-0 5470.303.570/.7..947:2 4-:89../30/4:2039.30 % 8 970.. :3570../.7 ..70807.30.711970..:942.943 5470.37.9388902 574.070. 889024:95:9:39 .03..3.3. 920/7..597..70/3489 9. 8. %.9 7.4:398 8:8503843415.3.0 !74708..38.907.90 90.9. 9.455484.3.5.870/89. 4397433..039.3 9089.7.574203:780.7 .19 474 03.203:31472.43.43...8:73..3.47 907284103....0 /0.88098 4834.548.0 %.70/0./82..70/. 90723. 859.0.0 %079..30574/.14727.97.247.3070. 9205.3 .907.9 %07238:4..-03.:.74/38890297.3. 90724.

57..-:/7089 9448.38.5.870/89..3./0 2:9..2-.38.005702.43.../0 408.974..574.974.4/:5.3.039..203..3.38. 97. %7.907.. 0 3.83 9.3./0 39073.974. 03489:57./0 -.2.88 41 920470/ 5. 20 :3. 990/4. 4-.33.3.38/0-.3545:89 %74.:870/89..3.34. 97. 97.-0894708 89.-.438:2.3..304207./0 05479 ..:.702038.3..4. .3.7907974.:20398 /4:20394.. 974.974.707.38:850.3/4-9. .3: 97.907.7.3.0 .3.907.344834.4390-.4-793. 850./4 %7.. /7: 9./4-..74/3.2030 /080.0 9.7.3.0 ::5.30:8. 974.8933.43. %74.3/.7 /7093./0 709.34/348.974.43.3.3.-.943.../: 923/110703./0.9 949.34-20 :3.0791.43. %74.005484. 990/00/ %. %90 8. 4-.38.089.907.7. 034544834.7.3829 !484.974. -....974.3..: 94-0307747 -9:.. -.031441 1:3/8 ..38.039.. .4 97.38 5484.99 97.203..../0 /42089.3.0/0343.874.3. 2:9.0 974. 42./0 25479 :.9 974.:. 4-.00/4-.74/3074-307..1 . %74.74-0-047 03.3.70203.. 9933.04 -. . 2.83 9.:8 4207. !497.. 97.03..38.. 97. 957.45484.0 897..

0 97.4:39 97.:77039./02./3./3./02-../0-.../0.4:398 97.88098 97.../389../0- 97.7907 97.0791./05./329 97..-08147./05.7707 97.902039 ./070.0892039 8 97./03.-08 97..90 97.3./0/8.-08 97.0.7 97./357419 97.0 97.-.

3/1..::.943 97.857.08:-88903.381073.70.38. 97.8.38.47. !7094.38107.94370.074:-.08 9:734. 03.3.97.38107. 43974.5.97.07 & &390/3/42 &0/30347..47.3810757...38574-3-. %#& %7..059 :3.38.3.4. :3-.9 40489.38107.08 97.0 -0:84.7.0/-:/09 30:7..3.4 3.3490 03-:/ 09 :3.3 .3/..38 852039 97.07 %:734.-0.97.8:7#0... :3..431720/.54/.9 97:89/00/ 5:3424 .: 3.3 &3/07793.30$0.70/9..07.574203.4-.340/0/ 30573.89.80/8.357.4-79::53. /30.0.5484..857..0 :54.7 5:93974 4.38.0598 97:0. !74..574/.0 970.9.-...70/9 97.3../30.3..0..7.....97.73 %7.7 7..-0#0.0 97./392.. 570348.9 5943 5943 574209574/..43/943.894....3/30503808 %7.4-04/4.38.-0 304-.-07 570348..3.58 -7:94-..5703483.574/.385479.3.0730780 :92.-0-43/ 97.3304/4../. 949.943/. 974 4.:7.. 304- .3.0 %78 %70...4:39.. %% %03/07944397. 97...3 &3.3.34783 &3.38.90-0301..4'0079. 97.3:783..059. 3.03 97...03.38107.38107.3. ...9 %03/07944397...70.: 389 89394709.03.. !74203.08 303.385479.8:7-43/8 97.

.3./9 :380..0.57..:50/.3.3..039:705. &306:.9..3.0 147/4.4 :32.730/3907089 30/48500.:3.90 :302542039-03019 !424 30..: 4834.9.06:0 30547. :3957. :3:80/.730..9:0..302039.703/44/.0 :380990/.-0.4 :34. 30/.3/57.28 302703..03 0 :3.0/47/07 30:5470 033054...7..3:54970-0 :35..4:39 :543..9..3 0340289.3/390. .3../4-9307.70/98 0/344-7.43428030 :36:490/3.3.0/3.07.:9.308.2039../4:2039.4.547.7002039 548547.7.0 30...03.8 04-0-0 030..3 :3/0789.90 !49...-. 03.0 -..097. 0301..5.85470 03.9438 0/344-7.28 303.5497.0.4..907..308.3:94: :8.. :3/0790907284190439 ..4.7..039 8 -:83088 :543.730/3.373 :33...0380 &8.907..0289.03. :80411:3/8 :974 ..70/9. .0 &314727:08147.0/44/8 301.4828034.:89420/44/8 3.31:3/. !4/..0408030497.854/00357419 :30.30 :31:10/47/07 30.:70/. &3/0789.0412.4.4. :3941.33..4..793078. :801:10 .2.3.9:78.:89428.3 54/:.7303.70/9.. :30.:7908 .070/.../9: :3574.-9 3047.. .4- .4 :31..3/390. :3/073 .547..420 30489..94-.:58..57.88098 $70/89.4 &31472.3..3..0303.0 $:48:7.907.. 30431727..3:54970-0 :3:80/303:2-078 30:54970-0370/3-740.2.:74 ..330:5.9.0 .4:39 -7.03.03.0/3 42:.. :3/897-:90/57419 307...88098 $70/89.73 0/34897..4:7.3: &3/0743 !489:5.30.:0 !49.40.548032. :38./7 ...2...90 :3.:2:4.344/89:5.7033.08 304-7. &5 94 /.10/45343 54. :3290/.870/89.:2039.5.7 033.74-. &3/0738:7.9:70 :36:.. !49.30 &3/079.2039434.38 303.0 .7..0892039 .0880/3.834308:23..3..30 :3/07..540/3...4 &3/07.70/9 04-0-0 037..90  :7.9549.0 :3/0789.-07 :370.70 .-0.3.74-.5484. 3472.3.5.383054.3.709 &9908 54438.0.:7703.039 :3/07. :380. &$ &3890/$0.9.:70/894.:0/. :3. :3/07793100 574.3./389.

..3489  .90 '70/34.3 '..9439089 9089../04 '.3.9549././.7/94./ ...079 .074/4894.

.489 ... ..59.90 ./9 '.:0 .-0.:0 1..:0 ...:.33:.0/ .:0 70.:0 .0.:0.070.-0.-039070897.0/ .3.0 . .943 .:09490-:83088 ..:0/.:0 2.59...4:7./8 ..0 1..7.7.'..90 ...-04.//0/ .7.709 .7...

0 ......03/47 8.089.4:39 .7..9:2 3 03.93.7.82.70 .7.3.70/3489..-3974 4.30574..3.03.-3.92 '. 549...70/3489 /.. :31.7.4:7./3489 57203../.3489 !74.9:25.90 '% '. 4/89:5.:0//0/%.7.7.2.93.43..70/34..7.59..7.089 '07-. '.30 4/ 3.3.94330.70/3489 %7  3. .-3..3..5484....9:2.:90/../.8945.30 .03/47 857.30.70/3489 3423.9:2/4850 .0303.3.-0 ..70/3489 /4/.70/3489 3. .70/3489. '0..70/3489 .307...

.4:. . . /009454970-34 4970-.-48930/489.9 3./.3 ../48.3 $./.. &80/3.79:..5. :77.30 3.7. 54. 473.0.3.3084.. '44 7.3900 070. 94:9570:/..3489.8-0254798 '9.3.. 9:1.:94:30/4./4 ..4:: 034:7.3 . 4747.0 .8.49389..422:39 4735.994 370850.07.8.4:780 47050703.3474907:.08 .5424 089073  089 .089.0892039 .0 .4/3..3858./3 8.3.2. 708:94138:7./90: 2 4-.7/7./ 90 ./4  74-38.943 . 7./4:20392.3/90. -054..39 0289.:0/30890574.870/89. 7.079.5.43..07.2/4:2039.742 958 82./7:. 8.73070.3/4-.27./34459070 030 7.. -070708..90 '4:0 ..7./44/. :3.3907.07 ..704:80.43974.3048:7.0.9 4-793./3.4.7.:0 79903:5  7010703.. 030 0./3.2039 47078 .59.8.4.79543 99 97.::.704:83 $.4/ 408..: 0 .. .7./ 9. 3489  4-2574./..3030.-3.57480 3./..3.9 94/39.0/3.... $.3.4:209:734. :3 0289. ./3. '4:.308808 8.70 84.:94: 84-7423.5..0/4:2039..8-0-./3 0370.:0 79903411./348:89..4/54. :3/4-.::.-03./3./3.4834.. /484.7.034..303.4:39.507 47203 8.:.4:398 '4:..3907.3.4/3./3.7488 7010703.8-0054798 .-.0 94:970.3 :3./. .70/3489 . 0.943 .783454.30.0.: '/..4/30 4-:89./..941  &$ 9/7..4/30 57419.574.0 790411 79903/43 79903/43.3.7448:7..30 .0834-74.4 574. 7..04190/0-98 47-.90 .079.3 ../35.7/0/:.557457.3574/:.:54247842 .0 ./ 9030 ./44/....7..017000 .3..3:442804-0-0 :097.3.79:041 ./4.9.943 ! 9!.0598.3.304/-.3/.570/:0 .5:3424 4. !4703.97 89. #.0/4-74..79:0 -..: 038. 34-7.70/ 90723:4.357480 093 543/078.70/3489 01. 7..80495..704:80 .3.7 34 030./ 9... .7342.7. .089...3.48974.704:8094.079.77.0 543/078..  .::. 5..70/3489 8. 5747.3. 3.42.34:78.4:.7 03..974 030 090/.739089 5489:5.39089 .4:3.8705.. .474-0 :. /8../80572..3.:80 547 .57 . 574.7...474-0 54./ 4750729 47078 .425038.90: 870/89.4 /4:2039. .30.. 3.79..-0 ! 473!747088 970850.3.3034958. .07.0 4735747088 474. 473.7.9. 0348957..73.347 .

8 0/:7. ..04908 0.7:..703/.

038 .7.2..7..57458.9020398  0744:54343/ #$ 0744:543 :74890730.943 419039073.30 # $ % & '  !  .0 0.033.0 0740.70747 #089070/ 074-.7 37.78099020398 0444 %05:-.89                ! !.:4/30 4/ 34-7.943.749 7.89.89..3 0343.3003990/ /28843 41$0.3.. :38.13.  :4 :48.:790894893 0/3907089 :48..8. :98./4 3:90434287.2. . :3 /43489.324-7.37..$94.4342.9: :484.3...