Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 30TH JUNE 2016 Table 3: Statement of Receipts and Payments for the Period Ended 30th June 2016 Note 2015/2016 2014/2015 Cumulative to- date Kshs Kshs Kshs RECEIPTS Transfer from Government entities 8.2 81,586,990 54,344,470 137,227,659 Proceeds from domestic and 8.3 foreign grants Loan from external development 8.4 493,440,882 19,893,020 625,364,941 partners Miscellaneous receipts 8.5 -____ TOTAL RECEIPTS 575,027,872 74,237,490 762,592,600 PAYMENTS Compensation of employees 8.6 43,016,954 3,748,380 46,936,733 Purchase of goods and services 8.7 301,360,103 53,218,330 359,151,053 Social security benefits 8.8 Acquisition of non-financial assets 8.9 137,381,306 7,498,950 240,512,142 Transfers to Other Government 8.10 - 19,299,996 19,299,996 Entities Other grants and transfers and 8.11 - payments TOTAL PAYMENTS 481,758,363 83,765,656 665,899,924 SURPLUS/DEFICIT FOR THE YEAR 93,269,509 (9,528,166) 83,741,343 The accounting policies and explanatory notes to these financial statements are an integral part of the fi ancial statements. Ptincipa Secretary Project Team Leader Date Date: 15 1 P a g e Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30TH JUNE 2016 Table 4: Financial Assets Note 2015/2016 2014/2015 Cash and Cash Equivalents Kshs Kshs Bank Balances 8.12A 93,763,376 791,527 Cash Balances 8.12B - - Cash Equivalents 8.12C - - Imprests and Advances 8.12D 2,929,300 2,631,640 TOTAL FINANCIAL 96,692,676 3,423,167 ASSETS REPRESENTED BY: Cash and cash equivalents 8.13 3,423,167 - b/fwd. Surplus/Deficit for the year 93,269,509 3,423,167 Prior year adjustments 8.14 - - NET FINANCIAL POSITION 96,692,676 3,423,167 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The financial statements were approved on 2016. 161 Page Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 6. STATEMENT OF CASHFLOW FOR THE PERIOD 30TH JUNE 2016 Table 5: Cash flow Receipts for operating income Note 2015/2016 2014/2015 Transfer from Government entities 8.2 81,586,990 54,344,470 Proceeds from domestic and foreign grants 8.3 Loan from external development partners 8.4 493,440,882 19,893,020 Miscellaneous receipts 8.5 - Payments for operating expenses Compensation of employees 8.6 (43,016,954) (3,748,380) Purchase of goods and services 8.7 (301,360,103) (53,218,330) Social security benefits 8.8 Other grants and transfers 8.10 - (19,299,996) Other payments 8.11 Net cash flow from operating activities 230,650,815 (2,029,216) CASHFLOW FROM INVESTING ACTIVITIES Acquisition of Assets 8.9 (137,381,306) (7,498,950) Net cash flows from Investing Activities (137,381,306) (7,498,950) CASHFLOW FROM BORROWING ACTIVITIES Proceeds from Foreign Borrowings Net cash flow from financing activities - NET INCREASE IN CASH AND CASH 93,269,509 (9,528,166) EQUIVALENT Cash and cash equivalent at BEGINNING of the year 3,423,167 12,951,333 Cash and cash equivalent at END of the year 96,692,676 3,423,167 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The entity financial statements were approved on 2016. 17 1 P a g e и и � �_ _ ° о �"' .� � о о о о • V .. . О �• у о о � о N о И � о � �� о о � .� � .. Сб �% �4. � д' N � б� i О � � , � ^ .. .--. !-• й °`. о о ° о о о а� ., м � с ° о оо t� у , � � r м � � � ш °_° � °° � и? � м � � ^ ш � � � й `� м о t � с� •� � � оо и м � 7 С �. -о оо � м о о�о сб cv v , � �й � � � � г�. . � � О � .. � 00 7 Й О м � а оо -- г- м � .fl � °�. о�о^ �? � ' м й а . ° cLC и � r о м [� l � bA сб _ ^- м в� '� . , ..�� � � й � �' Й � о � CQ U О п3 l� s. Q U W '° И � ' 'а . . � О О О О О О о � .. 7 �V' О r О О С "'� � l� N О о0 G� ch о N Г/1 -bрд Й 'V N � Й i � i � i N .� . . Е � О д' Й � '^ � '7 � � 'fl N д' 'V� р � 7 �О � .. b � � с+а о д�. Й и l� о0 й N N О w ��', N N �? � � .. �М � о о о о^ о о � е� �1 о о о о д� о � � � о. [� о "' о д� о oU � ы�- и � � о о и � °о м оо ,_.^ с� � С.� ш �^ й й °° � си N v' , � д' � о 'л м" о � � 'л � с� N � ^ � М у А � ° м м ... v� `'' м .� ;� Z :�-' .� ^ `.' „ �' ° Q ..о " `� � � т д • 1i н о о о о °о о � •� W � °о о о о о � о � U� од о о о cS с� о � оо � � А � °о о о � о "^ °о � •Z С� � и � ° °о °о й � to� оо ``" _ q„i ��� о о о м с� ,� о '� о, v � � ° 'од ° °о оо� ^ � о°Oо а°, а� о.,_, с, оо оо оо ао V у о F Q О � -_ г= ^� � � � � . . •,,,' СС и � ' � � � С W и L s. � у � Q � и ш о � � R ; � У � � ° С! � ;+� s°. й N ° V � � � � =О и Г� � •� 1 У и V и � ... � � � � � � и � �> � � и _. .� � •� О �у � � и � ° и и с�б � 4Ш ''� У" и ° ° �� L N О �' � � 4" G^ О � N � � z � и > � s.''. ° N и С � � � bA О� W L и и � т3 � "�" а� t� -°v �° и r ° о л ч�=. 'с � и а � а' � [-W+ ° � ° � � а°� �°' � о � ° ° _ � � � +-' =.д и � U а с� и и пг о о л � � �" �О .-и, � L ^р � � Ф � � й й � � � сС F" � CS ° о �% а- а ч� ш ш � СС � Q s �;� й од а а �� � •b�0 А. л с°i � � о о й � л � � 'о а' с�с .� t � о с�б OJ 0� СС а� и s.. s_ r., о сб О � О U s.. ..� .� О й 00 0.! 4! F� д: СС Е- а, n, � F rs. U а. и Q F- О О Е-� Z _. � Regional Pastoral Livelihoods Resilience Project Reports and Financial Statements For thefinancial year ended June 30, 2016 8. NOTES TO THE FINANCIAL STATEMENTS The principal accounting policies adopted in the preparation of these financial statements are set out below: 8.1 Statement of compliance and basis of preparation The financial statements have been prepared in accordance with and comply with International Public Sector Accounting Standards (IPSAS) with particular emphasis on Cash Basis Financial Reporting under the Cash Basis of Accounting. The financial statements comply with and conform to the form of presentation prescribed by the Accounting Standards Board of Kenya. The financial statements are presented in Kenya Shillings, which is the functional and reporting currency of the Project and all values are rounded to the nearest one Shilling. The accounting policies adopted have been consistently applied to all of the years presented. The financial statements have been prepared on the cash basis following the Government's standard chart of accounts. The cash basis of accounting recognises transactions and events only when cash is received or paid out by the Project. i. Recognition of revenue and expenses The Project recognises all revenues from the various sources when the event occurs and the related cash has actually been received by the Project. In addition, the Project recognises all expenses when the event occurs and the related cash has actually been paid out by the Project. ii. In-kind donations In-kind donations are contributions made to the Project in the form of actual goods and/or services rather than in money or cash. These donations may include vehicles, equipment or personnel services. Where the financial value of in-kind donations can be reliably detennined, the Project includes such value in the statement of receipts and payments both as revenue and as an expense in equal and opposite amounts; otherwise, the donation is not recorded. iii. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of Kenya and at various commercial banks at the end of the financial year/period. For the purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to authorised public officers and/or institutions which had not been surrendered or accounted for at the end of the financial year/period. 19 P a - c 19 Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 SIGNIFICANT ACCOUNTING POLICIES (Continued) iv. Pending bills Pending bills consist of unpaid liabilities at the end of the financial year/period arising from contracted goods or services during the year/period or in past years/periods. As pending bills do not involve the payment of cash in the reporting period, they are simply disclosed as an Annex to the financial statements. When the pending bills are finally settled, such payments are included in the statement of receipts and payments in the year in which the payments are made. v. Budget The budget is developed on the same accounting basis (cash basis), the same accounts classification basis, and for the same period as the financial statements. The Project's budget was approved as required by Law and National Treasury Regulations, as well as by the participating development partners, as detailed in the Government of Kenya Budget Printed Estimates for the year. A high-level assessment of the Project's actual performance against the comparable budget for the financial year/period under review has been included in an annex to these financial statements. vi. Exchange rate differences The accounting records are maintained in the functional currency of the primary economic environment in which the Project operates, Kenya Shillings. Transactions in foreign currencies during the year/period are converted into the functional currency using the exchange rates prevailing at the dates of the transactions. Any foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statements of receipts and payments. vii. Comparative figures Where necessary comparative figures for the previous financial year/period have been amended or reconfigured to conform to the required changes in financial statement presentation. viii. Subsequent events There have been no events subsequent to the financial year/period end with a significant impact on the financial statements for the year ended June 30, 2016 20 1 P a g e Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 8.2 RECEIPTS FROM GOVERNMENT OF KENYA These represent counterpart funding and other receipts from government as follows: 2015/2016 2014/2015 Cumulative to-date Kshs Kshs Kshs Counterpart funding through Ministry xxx Counterpart funds Quarter 1 - 1,296,199 1,296,199 Counterpart funds Quarter 2 - - - Counterpart funds Quarter 3 - - Counterpart funds Quarter 4 - - - Other transfers from government entities Ministry of ALF (SDL) 81,586,990 54,344,470 135,931,460 Ministry of ALF (SDL Imprests) - - - Agency Appropriations-in-Aid - - 990 55640,667659 21 P ag e Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 8.3 PROCEEDS FROM DOMESTIC AND FOREIGN GRANTS During the 12 months to 30 June 2015 we received grants from donors as detailed in the table below: Table 7: Grant Receipts Name of Donor Date Amount Grants Grants Grants Total received received received received received amount in in donor in cash as direct in kind Kshs currency payment* Kshs Kshs Grants Received from Bilateral Donors (Foreign Governments) Insert name of foreign Government - Grants Received from Multilateral Donors (International Organizations) Insert name of international organization - Grants Received from Local Individuals and organizations Insert name of individual or local organization - Total 22 1 P a g e и � �fj �--� l� � и о и ° и �r о^ о а� й а� � о ,� о°о . й м д= и � � и й � � � � й �; V -� х Н � � � °и о ео.� ° с� � о .° й N � � �i М и 00 . '`�-+ � б� О� � о .� ,� � е� и и , � � � о � и � �у N ►�i _ � •� � [� •--� 00 � �о м � �°д � � rl � оо � � о ,� г� м о и � � � м � .. � О � N � д�' � 4"� и ° Н w х � `� � N N � еиа х о ;, а;, - • � и 'о � � r �"' и � �, � м М . . � �", .., с� � rл b � ��� � о N N �1 s°'. �п С. х о '_' N � � ,� ,� с.� �О � м й � � � о о м м � ... : � � о о о ,, W N �, � й Й � > � � � � �U й � � � О ��I � Q � � i�.i U hzi � '�.н bA � о �о с� оо � � � � � м N � ,� � �н+ s�". омо оМо .'" •v а � � U � � N .� � р ? ° 4, � W � � о � у � v ,� W °' А 3 � и �о o�i о � ,� ,� у � �1 � � о о о с� с� o�i .� � с� а� •� � � о� W � А� ti ti w Н ti �_ W �_ 3 ^ о _о и U (� � .~ � и � � Я +� � и � С/] ,�, � С � а� а �, � °' �, о � и � С� Г�" о���, и� � о ,х w ,� 0 ti Lг� � с�б � i., "'о � i, t]. 'б О_.-� � и'У'i о й� Z N а� гх � .> С> ш .� А� о 0.�1 � а1 � "о д � ° ° о ° тs -о -� � � р .� ' � а А °' А � Q °' °+✓' � `� о � о Л � � � bлa�ioo у �"'и �•�1° � �и � s�,•� �ч� �r �, � •° о .о � � о � к�. .� � � : � � � � � о а, с�, egi сг' ��� � о..~�, ° ч� � о о�� с� � U о - �х � �-��z а�� ¢а, а��о Q� д�� N Regional Pastoral Livelihoods Resilience Project Reports and Financial Statements For thefinancial year ended June 30, 2016 8.5 MISCELLANEOUS RECEIPT Item Description FY 2015/2016 FY 2014/2015 Cumulative to Kshs Kshs date Kshs Property income Sales of goods and services Administrative fees and charges Fines, penalties and forfeitures Voluntary transfers other than grants Other receipts not classified elsewhere Totals ----------- ----------- ----------- 8.6 COMPENSATION OF EMPLOYEES (Continued) Table 9: Compensation of Employees Cumulative to 2015/2016 2014/2015 date Kshs Kshs Basic salaries of permanent employees - - - Basic wages of temporary employees 43,0116,954 3,919,779 46,936,733 Personal allowances paid as part of salary - - Personal allowances paid as reimbursements Personal allowances provided in kind Pension and other social security contributions Compulsory national social security schemes Compulsory national health insurance schemes Social benefit schemes outside government - - - Other personnel payments - Total 43,016,954 3,919,779 46,936.733 24 P a g e 24 Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 8.7 PURCHASE OF GOODS AND SERVICES Cumulative 2015/2016 2014/2015 to-date Kshs Kshs Kshs Utilities, Supplies And Services Communication, Supplies And 12,733,127 4,392,234 17,125,361 Services Domestic Travel And Subsistence 213,881,620 28,834,085 243,251,285 Foreign Travel And Subsistence 6,552,134 1,565,600 8,670,783 Printing, Advertising And - Information Supplies & Services 23,735,670 1,819,385 26,256,869 Rentals Of Produced Assets - Training Expenses 7,844,368 4,716,591 12,613,159 Hospitality Supplies And Services 3,678,811 4,804,390 26,256,869 Insurance Costs Specialised Materials And Services Other Operating Expenses 284,878 1,899,487 Contracted Professional Services 10,950,905 - 10,950,905 Pre-Feasibility, Feasibility And Appraisal Studies Routine Maintenance And Fuel Vehicles And Other Transport 21,232,981 6,801,167 28,492,558 Equipment Routine Maintenance Other Assets 750,487 - 922,917 Exchange Rate Losses/Gains (Net) - - - Total 301,360,103 53,218,330 359,151,053 8.8 SOCIAL SECURITY BENEFITS 2015/2016 2014/2015 Cumulative to-date Kshs Kshs Kshs Government pension and retirement benefits - - Social security benefits in cash and in kind - - Employer social benefits in cash and in kind - - 25 P ag e Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 8.9 ACQUISITION OF NON-FINANCIAL ASSETS Table 10: Acquisition of Non-Financial assets 2015/2016 2014/2015 Cumulative to date Kshs Kshs Kshs Purchase of buildings Construction of buildings - - Refurbishment of buildings 39,870,423 - 39,870,432 Construction of roads - - Construction of civil works 25,945,717 - 25,945,717 Overhaul & refurbishment of construction - - and civil works Purchase of vehicles & other transport - 16,881,359 equipment Overhaul of vehicles & other transport - - equipment Purchase of household furniture & - - institutional equipment Purchase of office furniture & general 10,868,345 7,498,950 18,367,295 equipment Purchase of specialised plant, equipment 21,558,950 - 23,003,830 and machinery Rehabilitation & renovation of plant, - - equipment & machinery Purchase of certified seeds, breeding 234,820 - 234,820 stock and live animals Research, studies, project preparation, - - - design & supervision Purchase of Computers and ICT 38,903,052 - 49,897,802 Equipment Rehabilitation of civil works - Acquisition of strategic stocks - Acquisition of land - Acquisition of other intangible assets - 137,381,306 7,498.950 240.512.142 26 | P ag e Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 8.10 Transfers to other Government Entities During the 12 months to 30 June 2016, we transferred funds to reporting government entities as shown below: Table 11: Transfers to other Government Entities Amount Expenditure Cummulative Transferred Incurred To date 2015/2016 2014/2015 Kshs Kshs Kshs Transfers to National Government entities MALF - SDL- Ngong Vet Farm - 3,000,000 3,000,000 MALF - SDL- LIC Mogotio and Sheep and Goat station Kimose - 16,300,000 16,300,000 TOTAL 19,300,000 19,300,000 Expenditure Analysis by Other Government Entities 8.10a Purchase of Goods and Services Table 12: Purchase of Goods and Services SDL- Ngong SDL- LIC Mogotio and Sheep Cummulative Vet Farm and Goat station Kimose to date Kshs. Kshs. Kshs. Domestic Travel 0 0 79,100 Printing, Advertising 239,833 and Information Hospitality 211,670 Specialized material and 6,215,660 Services Other Operating 10,000 expenses Maintenance of Motor 0 0 1,193,668 Vehicle Maintenance of Other 0 0 8500 assets 0 0 7,958,431 27 1 P a g e Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 8.10b Acquisition of Non-Financial assets Table 13: Acquisition of Non-Financial assets SDL- Ngong SDL- LIC Mogotio and Sheep and Total Vet Farm Goat station Kimose Kshs. Kshs. Kshs. Purchase of 0 0 946,000 Specialized Plant Construction of Civil 0 0 9,990,0000 Works 0 0 10,936,000 8.10c Compensation of Employees Table 14: Compensation of Employees SDL- Ngong Vet SDL- LIC Mogotio Total Farm and Sheep and Goat station Kimose Kshs. Kshs. Kshs. Basic Wages 0 405,565 0 19,299,996 Total Expenditures 16,299,996 19,299,996 8.11 Other grants and transfers and payments 2015/16 2014/2015 Cumulative to- date Kshs Kshs Kshs Grants for scholarships - - - Transfers to lower levels of government e.g. - - - schools Miscellaneous expenditure - - - Total - - - 28 | P a - e Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 8.12 CASH AND CASH EQUIVALENTS C/FWD Table 15: Cash and Cash Equivalents C/FWD 2015/16 2014/2015 Kshs Kshs Bank accounts (Note 12A) 93,763,393 791,527 Cash in hand (Note 12B) - - Cash equivalents (short-term deposits) (Note 12C) - Outstanding imprests and advances (Note 12D) 2,929,300 2,631,640 Total 96,692,693 3,423,167 8.12A Bank Accounts 2015/2016 2014/2015 Kshs Kshs Foreign Currency Accounts I AND M Bank Limited [A/c No 0100771271211) Central Bank of Kenya [A/c No 33,631 525,770 Kenya Commercial Bank [A/c No......] - - Co-operative Bank of Kenya [A/c No......] Others (specif) - - Total Foreign Currency balances 33,631 525,770 Local Currency Accounts Central Bank of Kenya [A/c No 1000216395) 90,048,866 225,076 Kenya Commercial Bank [A/c No......] - - Co-operative Bank of Kenya [A/c No......] - - Others (Various County Project Bank Accounts at Equity 3,680,895 40,681 Bank) Others (Other Government Entities) - 4 Total local currency balances 93,729,761 265,757 Total bank account balances 93,763,393 791,527 8.12B Cash in hand 2015/2016 2014/2015 Kshs Kshs Location 1 - - Location 2 - - Location 3 - - Other locations (specif) - - TOTAL - - 29 1 P a - Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 8.12C Cash equivalents (short-term deposits) 2015/2016 2014/2015 Kshs Kshs Kenya Commercial Bank [A/C No......] Co-Operative Bank of Kenya [A/C No......] Others (Speciy) 8.12D Outstanding Imprests and Advances Table 16: Outstanding Imprests and Advances Name Of Amount Due Date of Amount Balance Balance Officer Or Taken Surrender Surrendered 2015/2016 2014/2015 Institution VARIOUS - 2,631,640.00 DR WYCLIFF 1,199,000 1,199,000 MUREKEFU ELIZABETH 682,900 682,900 MUTISYA GARISSA 20,000 20,000 JUDY 859,400 859,400 GACHORA MOSES 168,000 168,000 MWANGI TOTALS 2,929,300 2,929,300 2,631,640.00 30|P a e Regional Pastoral Livelihoods Resilience Project Report and Financial Statements for the Financial 2015-2016 8.13 PENDING BILLS (Annex 2A) 2015/2016 2014/2015 Kshs Kshs Construction of buildings Construction of civil works - Supply of goods - 7,439,630 Supply of services 3.651,787 5392,125 TOTAL 3,651,787 12,831,755 8.14 PENDING STAFF BILLS (Annex 2B) 2015/2016 Cumulative to 2015 Kshs Kshs Permanent employees - management Permanent employees - others 3,020,000 4,876,471 Temporary employees 2,047,694 TOTAL 3,020,000 6.924,165 GRAND TOTAL 6.671.787 19.755,920 8.15 OTHER PENDING PAYABLES (Annex 2C) 2015/2016 Cumulative to 2015 Kshs Kshs Amounts due to national government entities - - Amounts due to county government entities - - Amounts due to third parties - - Others (specify) - - 311 P a g e � а а� � � �,,а ° к' � '� ° ` о � � � w � � � �, о � 3 � s�s q й о`'i . � V � � 3 у .и � Ё ° 3 � � � '� � , -о � � ? .r е� -в � � о ? а� � о 3 ? t � � � � � � о о L z. � 2 °' N � � . 3 �, _ � Е .-�F, '+' 'r�' ,� �"., � р `•+-. � и� о С у�'Z; ~ о С� _ . � � р" й > � � � � � С � V v � й � � "� � О � `\� . � О р Су �� у �¢ 9 1„ О � � ' � ' 4, . � � 1 � � 4% � �- . � s � ш >, � - \, � ' 3 � сС � = о a�i � z � � ш Q � .о � � � \� � � ,; � � � � ,о o w � � й � �` ,а Е-� .� � � пг � 3 � � �' v � �- � А � � С7 � � = о � •3 � ,? � с--I Z �. � W _о „�° с �-' � = � � " и � ^ +-, . � 'в и s'- о ° z ` � о °�' а�д � °U' �р � � сб о s. �; '-� W N г� +� . г. '0 � «3 о`*" О�,.� t�. � й а� bд �, сб ; о Q _ � � �' � � > � �, �? _° •.� � :. N � � � � � � � -б � .� � � � р., А . й VW � ^ � • �, о � �1 � а� F-� и 3 � � = � °' ' � о � а, оа О.? ..� о- о� о о Г�r � � � � R, а� и - ,N GY �,о о � ийUС7 � �.�4о �Q � ег �, U -° � U Z ш���' ч-, ¢ у•� О >, � с ч° ч� � W F- д�� у й-а ш 'i � д � �' � � � о U Q О Q, °'.п, � 'о � 'о ��t,i � й� � С]., Lf].' z�. Q� й.� � N д. � С1. � ,� � � й С � С � � � ¢ � .� й .^ .,, . _ , � � О � � Сб N О � � � и ^' � N '� � и� й о � r U F-' � С/] � 3 4� � � � � _ � � О л � о � � � о . s. и О 0? � � f.�.�, и .� ,� � о N � � � v� � � � -� с � � � �., � � � :,, _ _ .у � z й � > � � ,� � � с0 � � oV � '� '� О s -о о � � о � � � � .� L л и � � � � � °? ш � � � � � о . � > � „а �, `� О � V] • =' `�-� у � � � ,� � Q. ° a�i С7 °' � � � д �w � �•�� �о� �- � о � �.��. �с .� � ° � � � � � о �, � а� а� � ё� :д О _ > � � -� еа � г�. � _ ,о о а�,, `° � ,й � С д�, ^с °� • = а� �- C�i 44i .� � � Чд; о � � � ~ 'У+ `� N г� �С Е--� 3,� � z�, а а А м о; � ' О и � ( L�ч N � U о � .Сб о � U � � _ _. о � О � � о � � � V ° � ' � N й о � � � i � й W � � .--� � � ,--� � ,--� � z о .� � тs о �✓ LZч � .. � �.-. i i .. м .-. �р i � i � � � � � � � � и оо и . � � о °�° � й й оо � � д '� `� � й r�' � о � � й � О � � [� м ,� д' Е"i '^ сб ,--� � � N О о0 U � �� � � � "� U U .. А � � ьд , ` � � > W `' � и � о�0 � � Й � О О � с1) А � о � оо оо о� •� м м � � W и о � �о о.-� оо �' Г� а� � и оо и °и°� � о о м м t � м W �� .д .� м и м .--� t� ,� � о r� оо а� t� � о м оо �, � �, � и м •� � � � � U дQQQ��� .... � 1 1 1 1 1 � N °о о�о N о�о °о � � [ � с� о м и о о U и �Ci N � �- �О N о"i � � � о � й м � � � � � � � � � °и � м й 0., � � � �t и си си и � N F, гi, :� м и � � Z � w � � и � � � � J�, й N а � � �� � _ . с� '� '� W�-r� � v � � ' �••: '� � W гW�ч Г� О Й й • U � � � � � \/ � �.' сб ? С � сб � � ,� . � ,-о и � N bA �1ч U +' � � С � •У � � � � � Г1i N О � � � � й �; �у � и U ;.. и �, и О N �V � ,� Q 4, �U О �" Q Q о '� о � � .� � `л й �' � � Q � ° � ' � � .и v� � о ° и с°д � о о °�' � 0.' � � � �, W � � о � '� Z � й � .о о � о ° � � � v, p�j �С 0.0., а� ��,� � W а� о� й й. й � и� сб О у � W W а � � � j �" � а � •О � � � .... й � пi �" �b�0 4 � '� U � 9 � .� й_ � �-' � � � � � 'U �" � •� v � о� о, о Z W W о к � о� W о� о� о ��. � к о г� г� Гг, � гх � С7 w�� Н а� U а � а и Q Н а� w Н . ° � � � .� � � о . � с.> . � ; �д � О � � � ! �' � с��б N � � N са; ' 3 ° � � � 3 � и о � О � . � � � ., � � � � �' о � • � � ;_,_, > � � - . О 7-+ t], bA ° N � . � � �..i „б и � ° .,� .. � , N � J, � . 3 � й О и У � b�A � � � �•� �� � � � . -v о �, 3 о � ¢' � � ° � е � >, � � • � о 3� 3..flU а� N �, • � � � � .•� м' о а� ¢' с°i .о �� . о о � .fl � v �, N 'б 4� о о й N N С ° -б �'-' N �" � > r" •G� � ° О '� г-�. bA � � 4--� r--� _ ' •� � � �+ � Ч� � � N .. 3 � ° ..о . �, о .� � � и й bA ° � 'б � � w о U +-и' � о�„ �•° � •:; У \ � N� О г� �ч N vi �О и ¢+ � х" ��. ° U� � й 'т� � � 3 °� � °' � гк `., � а� о ш т3 � о и N о �'б а и 3 � о.� � о� д �°� о�,� я. i о � w v � � � ° и � � .� ~Оэ � � Q, s=. � � N . � и � � � � ° � ° й � й U � 'J 'с� •е�е •и v .� � 3 v •> сд � � > � .� ч , '� о � i •а. Z С С U и О о^' �]. и О w � о � >, й � � 3 � ;� - � о °� о г�, ,� о о W . 'у� � �Q� Ниг� � �U �� с I � � � � � � � ,� С й � -� „�� _., L е� :-� • ��, . •° о � ��� ��� �' о�'Di оа'i � � � � W м U Сб 'б U � ti � � о ,� �v � и �--� о � N � � ,с � � � � w о о о с�', � А Е� Е� Е� 'i � W � � д � Гу � й й й " °' О � � w � z � и � й �+ � °' д и О � � и � � w � � О .. ? � � '� � � ►�+ �V .,~,., .."'"r � �G �С � ..�.� и � � W � С� G� р � Z О О ^б "" и , 0., "� � �; ++ о � � С С � D о О �д =, � � й й ~ ~ к 0.; 0.', U� N м U д- �n �о t% � М . и r-+ ' С � � � О U О О � :� U .-и-i �U �О N � � о д' �У Й � ,� N о0 00 �--� и СС � � � � � А � �U �D М � с �° N � о о о и о о о :� �;_°, о о ° м о й° с о Сб ,� N � О� N О N�--� � й � и V �--i 00 М �, о�°N � � � � ;� � о � А _ � а о д Е� � ^о � � ,�,, и � �. � � о U � w е� А ..fl о о о и о о о о о о � о о, о е �� о о�r м о и и N � о � О� N О N�� �� о .� оо м � •i� � о О� � �v � � С � и � V О •� � х � �' ¢ � �� w _ .�; ,, и �� � � � � U о " � W , о � � � � й г� ,�, w а� � о W Н О � � � 'п 3 � > � � - -- � О '`1 'v и � .� и '� С7 w �~-' Q� �� .� .а � � �г�, ' ZOC7 с о,� °о о о ^� •~ a�U�C7�ИZ _ � �г' �% о о ° � � � х � р � � 4� '� о � -- '� -- � ^~ ч � й � й д г�, � Г� � �� т. � + � .`�� о гл ьб о� о О х� сл о� � � �� ���_F �° o��o�zx � •,� о а, и � и � а О ob'°i оя'i � � � о � � � � � � � W Z �' � � U�-уΡ - �i Q:i И С.� И� С/1 Г/1 � И U� � ��i � Е-� Г1i Q G� М . cr cr о м с� оо й а� i r1 С1 . �f 00 м о� � о м с� с� о о о о о о о � о о о о о о о о � о и а. с� о о о о о о о� о оо о о о о о о ао � оо и.� о оо о � о� о о и оо с� о о о о о оо о� '' с� � о� й й и оо оо оо �r � и м и о с� о о о r+ �--� �U �--� ��U �--� N�--� N N М N N д' М О О�i' И О И � � О и .--� � [� и � ` � N N м и О М � и I о м с� г� о о о о о о о � о о о о о о о о � � � о и rn с� о о о о о о о � о оо о о о о о о оо оо �д �о оо и.� о оо rn rn о о и оо с� о о о о о оо о�� � � �� о��� й оо оо оо �t t� и м и о си о о о�.� ry �О �--� �--� �О �--� N�--� N N М N N д' М О О'cr и О И И �--� О� �О �Г � � N N� Й О М М о ,--� и N � С 4Ui • � __ О С � � � C�i � ` �' ;� у Сга � � � � � � "�v � W Q О � ° � О Н_ с vj х � о � � � •у � w о F� w �� 0 о �� � а '�'� О�����С7 � �да С7��� i с � о д�� w� Q Q Q rz � W О w О Z�� .о.� а' р� W W�� U� С7 ��`�' � Z о о р�,., � С7 Z _ � w � о�� о �� Q z¢� 3 и � � W о z w ,� w и Z � � � -- � �� Z и W Н� и U а(� � г� � о � � �W���UZw�д�UdQ��,,,��,,��_с��0� � -и ��,о с. Q й д �� д и Н Z� Q U х Z Z а� Q �,., �� � а. �� x��z ���¢ ��aww¢а�о� � � � г� гк гл � ti�� G1 гл W а. � Q� W�� и а1 � Е-� � гл С7 м и �-+ � � � � О . V О О � v �--1 Й И ^б . Я �^ � М М � ,� N \U �О Сб 'д' � � - • � � � �U �О о �N о о � о "' :� й � о о о �� N � о о о � � � � и и о ,� .-� м - о �N �, о � � о � � � � ' даА . � � .� � � � А � � � а, о �о U ~ � о о о й ,.�.� " �' о о о � `� �1 � � о о о t��j � •рД О сб '-' '-' N .� � И И О �' � .-, .--� м С О � � •� � •о н Е-� � .� zл �� � � � � � z �+°. х°- �� � � •� �, Z � и а � и c�i w ,� о� � о V � � � � v, ,�, � и и �] и °� � � � U � � � � ' ° ° Q W '� о Z ,��о •� � ч� � � � � �-' � ; � и Гу � � W � W � ,� � °> v � _ � � � а� +� � � � � � .� 0.' � � 4�„ � � � a�i � � v� � �,�„ � 4 � [� � с � уС ° � � ° � О � ° о ° и о ,•� �� о� W " �� F' ��� О Е� гs� F" � F" � •., о z � �, � .д �, а д � � � � � а. д � Z � � � � д.., � � � � � � � �" - ��, � Z а� гв� а г-� > � гr1 Е-+ rr� О гг1 С7 о; и w � � � � О V bA , � � с1' �--i г е.ь✓�б � о И СС N �+ М г� h+�1 � о � .� � 'п и и с.� � � � о ^: о �" й �eN� � � � w о а/ц� • F+�M � � о С � ` � о � а � а � а А ' С7 Z � �--� А „ � , W � ,� � г� � л � � , � А ес � W �U � Е� о �� � о 'bд о � � о� � � � � N а � с , � � о о � � Z ~ о " N д 's й � �. � р� С с� � U � � v •v с� А 'о � � F � � Z � � � � � ��, Z и о о о о о �, � д ;; Е�+ � F Е� Н Е-� .�; L � .а �; � о .Q '� й`� � г% �`'� i% г%1 г%� � �о/� �, W [��] �тI�. '�1 й �Ч ^ �/ � °' о > .� ° °.r' ,� ° � � С7 � � .� � �, А" .� С ° � � � •� �с о � � � z U Е-� � � о о о � �р � � � +.� �, _. � � � � � � а, � ^а -а ^а �у � С � ,« .и .� `. �и •� о °' о о о � � о°ipi оа'i � � � � � - �С0.', г'� д d�c�i дм� О�;й м ' - ос и F � 0�0 t� О i••1 � о � �--� - А '� W о`Dо � м � : а и с� � оо U о� м й м �а и й ° °м � о о F � о ,� м м ,� ''" � м м � о� � � А о r, t� t� с� � _ W � й А � °м � � с� й W Z _� �- о м Е� � и � W V Z � � о ''� � � о � '� •� > е--�б � и � е�б •� �� � i��, р С С ^ j Coi О •�" �"" � ,3"„ С сн � ,S: _ . С � s�„ � :� е� � `, Lo�. сиС � � W � � � О Сб � � J "� � r,�, �+н ^+д"н � еб • л .С й � �U •О � � С�б � iU+ •а' � R. й � bA �i, - г� г� Е-+ � U а � Г� � V �