INTEGRATED AND TECHNICAL ASSISTANCE PROJECT (ITAP) IMPLEMENTED BY WEST AFRICAN POWER POOL (WAPP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018 / THE WORLD BANK Integration and Technical Assistance Project Implemented by WAPP For the year ended 31 December 2018 Contents Page General information 1 Report of the Project Management Team 2 Independent auditor's report on financial statements 3-5 Financial statements: Statement of financial position 6 Statement of Sources and Uses of Funds 7 Notes 8-12 Independent auditor's report on designated accounts 13-15 Designated Accounts Statement 16 Notes to the Designated Accounts Statement 17 Appendices 1. Designated Accounts Reconciliation Statements 2. Status of Disbursement of Grant 3. Schedule of Fixed Assets Register Integration and Technical Assistance Project Implemented by WAPP For the year ended 31 December 2018 GENERAL INFORMATION Executive Board Members Mohammed Gur USMAN Chairman Amidou TRAORE Vice-Chairman Siengui A. KI Secretary General Karimou CHABI SIKA Member Abdenbi ATTOU Member Jonathan AMOAKO-BAAH Member Laurent TOSSOU Member Papa Mademba BITEYE Member Tamsir NDIAYE Member Ahmed COULIBALY Member Emmanuel ANTWI- Member DARKWA Mawussi KAKATS1 Member Victor ONOJA Member Joe Lahai SORMANA Member Joseph MAKOJU Honorary Member Project Management Team Siengui A. KI Secretary General Baba JARJUSEY Director of Administration and Finance Momodou A.K. NJIE Director of Planning, Investment Programming and Environmental Safeguards (PIPES) Abdulkadir NAZIF Director of Information Coordination Centre (ICC) Mariam KAMAGATE Project Administrator, Coordinator of the committee Bernard HESSOU Head of Division - Planning, Investment Programming and Environmental Safeguards (PIPES) Honore SANOU Programme Officer Ibrahim IMOROU Project Accountant Alois NDORERE Procurement officer WAPP Secretariat West African Power Pool 06 BP 2907 Cotonou Republique du Benin Auditor PricewaterhouseCoopers Chartered Accountants No. 12 Airport City Una Home 3rd Floor, PMB CT 42, Cantonments, Accra Project Bankers NSIA Bank, Benin Ecobank, Benin 1 Integration and Technical Assistance Project Implemented by WAPP For the year ended 31 December 2018 REPORT OF THE PROJECT MANAGEMENT TEAM The Project Management Team has the pleasure in submitting its report and the audited financial statements of the Integration and Technical Assistance Project (ITAP) implemented by the West African Power Pool (WAPP) for the year ended 31 December 2018. Statement of management's responsibilities The Project Management Team is responsible for the preparation of financial statements that give a true and fair view of the state of affairs of the project and of the Statement of Sources and Uses of Funds for that year. In preparing these financial statements, WAPP has selected suitable accounting policies and then applied them consistently, made judgements and estimates that are reasonable and prudent and followed International Public Sector Accounting Standards "Financial Reporting under The Cash Basis of Accounting". The Project Management Team is responsible for ensuring that the Project keeps proper accounting records that disclose with reasonable accuracy at any time the cash position of the Project. The Project Management Team is also responsible for safeguarding the assets of the Project and taking reasonable steps for the prevention and detection of fraud and other irregularities. Principal activities The principal activities under the Project are stated on page 8 of this report. Financial results The Statement of Sources and Uses of Funds on page 7 shows a net decrease in project funds of US$ (708,239) for the year ended 31 December 2018 (2017 : net increase of US$93,054). Auditor PricewaterhouseCoopers Chartered Accountants was appointed by WAPP to carry out the audit of the Financial Statements of the Project for the year ended 31 December 2018. BY ORDER OF THE PROJECT MANAGEMENT TEAM: Name: &, A z 74-- * Name: tVU DroDo'J ~ V Position: 3>n J: -,,t iA1Pos iti on: >#ucifiK Signature: Signature: ...... 2019 .. . 2019 INDEPENDENT AUDITOR'S REPORT TO THE EXECUTIVE BOARD OF THE WEST AFRICAN POWER POOL REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS Our opinion In our opinion, the accompanying financial statements give a true and fair view of the financial position of the Integration and Technical Assistance Project (ITAP) implemented by WAPP as at 31 December 2018 and of its Statement of Sources and Uses of Funds for the year then ended in accordance with International Public Sector Accounting Standards (IPSAS) "Financial Reporting under the Cash Basis of Accounting". What we have audited We have audited the financial statements of the ITAP (the "Project") for the year ended 31 December 2018. The financial statements on pages 6 to 12 comprise: * statement of financial position; * the statement of Sources and Uses of Funds for the year ended; and * the notes to the financial statements, which include a summary of significant accounting policies. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the WAPP and the World Bank in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code). We have fulfilled our other ethical responsibilities in accordance with the IESBA Code. Other information The Project Management Team is responsible for the other information. The other information comprises the Report of the Project Management Team but does not include the financial statements and our auditor's report thereon. In connection with our audit of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed on the other information, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 3 INDEPENDENT AUDITOR'S REPORT TO THE EXECUTIVE BOARD OF THE WEST AFRICAN POWER POOL REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS (CONTINUED) Responsibilities of the Project Management Team for the financial statements The Project Management Team is responsible for the preparation of financial statements that give a true and fair view in accordance with International Public Sector Accounting Standards (IPSAS) "Financial Reporting under the Cash Basis of Accounting" and the requirements of the grant agreements and for such internal control as the Project Management Team determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Project Management Team is responsible for assessing the Project's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Project Management Team intends to cease operations, or have no realistic alternative but to do so. The Project management team is responsible for overseeing the financial reporting process. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control; * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Project Management Team; 4 INDEPENDENT AUDITOR'S REPORT TO THE EXECUTIVE BOARD OF THE WEST AFRICAN POWER POOL REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS (CONTINUED) Auditor's responsibilities for the audit of the financial statements (continued) * Conclude on the appropriateness of the Project Management Team's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Project to cease to continue as a going concern; and * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with the Project Management Team regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide the Project Management Team with a statement that we have complied with relevant ethical requirements regarding independence, and have communicated with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. The engagement partner on the audit resulting in this independent auditor's report is Hayfron Aboagye (ICAG/P/I1 502). PricewaterhouseCoopers (ICAG/F/2019/028) Chartered Accountants Accra, Ghana 27 June 2019 pwc 5 Integration and Technical Assistance Project Implemented by WAPP Financial Statements For the year ended 31 December 2018 STATEMENT OF FINANCIAL POSITION (All amounts are expressed in United States of America Dollars unless otherwise stated) Year ended 31 December Notes 2018 2017 Current assets Cash and bank balances 3 12667,069 2,375.308 Total current assets 1,667069 2.375.308 Accumulated fund balance 1,667,069 2.375308 The financial statements on pages 6 to 12 were approved by Project Management Team on .L. ........ 2019 and signed on their behalf by: Name: Name: N Ot- A. \/>- Position: IVT QrC g i Position: bki.t 4L Signature: -- Signature: The notes on pages 8-12 are an integral part of these financial statements. 6 Integration and Technical Assistance Project Implemented by WAPP Financial Statements For the year ended 31 December 2018 STATEMENT OF SOURCES AND USES OF FUNDS (All amounts are expressed in United States of America Dollars unless otherwise stated) Year ended Year ended Cumulative 31 31 to date December December Notes 2018 2017 Sources Funds from World Bank 4 998,651 610,367 6,324,178 Direct Payments by World Bank 5 420,000 979,960 3,196,448 1,418,651 1590327 9,520.626 Uses Component A 6 1,292,289 363,217 4,853,424 Component B 7 834,601 1,134.056 3,527,722 2j16.90 1.497.273 8.381.146 Net (decrease)I increase of project funds (7089239) 1.139,480 Movement in cash and bank balances 31 December 31 December 2018 2017 Balance at beginning of year 2,375,308 2,282,254 (Decrease)/ Increase in cash balance (708,239) 93.054 Accumulated fund balance 1,667069 2.375.308 The notes on pages 8-12 are an integral part of these financial statements. 7 Integration and Technical Assistance Project Implemented by WAPP Financial Statements For the year ended 31 December 2018 NOTES General information - Project Background The ITAP is a project implemented by WAPP with funding solely from the World Bank. The WAPP is a Specialized Institution established in 2006 pursuant to a decision adopted by the Authority of Heads of State and Government of the Economic Community of West African States (ECOWAS). In August 2012, the World Bank, through the International Development Association (IDA) awarded WAPP a grant of US $ 31.5 million under Component 2 of "WAPP Integration and Technical Assistance Project" for the financing of WAPP Cdte divoire - Liberia - Sierra Leone - Guinea (CLSG) Interconnection Project. The project mainly consist of two (2) components and four (4) sub-components, namely: * Component A: Supply Alternatives Studies and Project Preparation Support; / Sub-Component A.1: Supply Alternatives Studies / Sub-Component A.2: CLSG Project Preparation Support * Component B: Technical Assistance and Integration of WAPP Interconnected Network. / Sub-Component B.1. Technical Integration of WAPP Power Systems - Synchronization Project / Sub-Component B.2. Technical Assistance to WAPP Secretariat During the implementation of the above Project, it became essential to extend the activities planned under the initial financing agreement in view of the development of strategic power generation projects intended to enhance the impact of the CLSG interconnection line geared at ensuring the effective establishment of the ECOWAS Regional Electricity Market. In this regard, an Additional Financing Agreement between WAPP and the World Bank/IDA for a grant of $17.5 million was signed on 18 December 2017. The activities projected to be carried out under this grant are classified under the following components / sub- components: * Sub-Component A.2-bis: Support for the Preparation of the Commercial Framework for Power Exchanges via the CLSG Interconnection Line * Sub-Component A.3: Supply Alternatives Studies and Preparation of the Saint-Paul River Hydropower Development Project * Sub-Component A.4: Institutional Capacity Building and Support for the Establishment of a Panel of Technical Experts and Environment/Social Safeguard Experts * Sub-Component A.5: Provisions for past losses arising from fluctuations in exchange rates 8 Integration and Technical Assistance Project Implemented by WAPP Financial Statements For the year ended 31 December 2018 NOTES (CONTINUED) 2. Accounting policies The principal accounting policies adopted in the preparation of the financial statements are set out below: (a) Basis of preparation The financial statements have been prepared under the historical cost convention in accordance with the International Public Sector Accounting Standards (IPSAS) "Financial Reporting under The Cash Basis of Accounting" and the requirements of the project agreement. In the absence of an International Public Sector Accounting Standards that specifically applies to a transaction, other event or condition, the project management uses their judgement in developing and applying an accounting policy that results in information that is relevant to the decision-making needs of the users of the financial statements: * represent faithfully the cash flows of the project; * reflect the economic substance of transactions, other events and conditions and not merely the legal form; * are neutral, that is, free from bias; * are prudent; and * are complete in all material respect. (b) Sources Transfers from the World Bank are recognized as revenue upon receipt in the designated Project's bank account. Direct disbursement to third parties made by the World Bank are recognized as revenue upon receipt of payment notification from the World Bank. (c) Uses Expenditure is recognized when payment is made from the project bank account or directly by the World Bank. (d) Property, plant and equipment Property, plant and equipment (PPE) are expensed upon acquisition. (e) Foreign currency The functional and reporting currency is United States dollars (US$). Transactions in foreign currencies are translated into US$ at the ruling rates at the transaction date. Balances in other currencies are translated into US$ at the rates of exchange ruling as at that date. The resulting gains or losses are recognised in the statement of cash receipts and payments. 9 Integration and Technical Assistance Project Implemented by WAPP Financial Statements For the year ended 31 December 2018 NOTES (CONTINUED) 2. Accounting policies (Continued) (f) Cash and bank Cash and bank consists of balances in the Project bank account and cash on hand as at 31 December 2018. (g) Budget The budget for the project is prepared on cash basis and covers the same year 2018 as the financial statements. The budget was approved by the World Bank. During the year, there were no reclassifications between budget line items. 10 Integration and Technical Assistance Project Implemented by WAPP Financial Statements For the year ended 31 December 2018 NOTES (CONTINUED) (All amounts are expressed in United States of America Dollars unless otherwise stated) 3. Cash and bank balances This consists of bank and cash balance as at 31 December Year ended 31 Year ended 31 December December 2018 2017 Designated Account NSIA Bank WAPP ITAP H770-3A 900,057 2,366,800 Designated Account Ecobank WAPP D244 (Additional Financing) 748,339 - Petty Cash ITAP USD 18.673 8,508 1,667 069 2>375,08 4. Funds from World Bank This relates to funds received from World Bank for the project implementation Year ended 31 Year ended 31 Cumulative December December to date 2018 2017 Funds received 998,651 610.367 6324178 5. Direct Payments by World Bank These are direct payments by World Bank through IDA to third parties on behalf of the ITAP to meet the objectives of the project. Year ended 31 Year ended 31 Cumulative December December to date 2018 2017 Direct payments 4?0,000 979.960 3,196,448 11 Integration and Technical Assistance Project Implemented by WAPP Financial Statements For the year ended 31 December 2018 NOTES (CONTINUED) (All amounts are expressed in United States of America Dollars unless otherwise stated) 6. Component A Expenses incurred relate to activities linked to the component A of the project namely "Supply Alternative Studies and Project Preparation Support". Year ended 31 Year ended 31 Cumulative December December to date 2018 2017 Supply Alternative Studies and Project Preparation Support 1292,289 363,217 1 655.506 7. Component B Expenses incurred relate to activities linked to the component B of the project namely "Technical Assistance and Integration of WAPP Interconnected". Year ended 31 Year ended 31 Cumulative December December to date 2018 2017 Technical Assistance and Integration of WAPP Interconnected 834,601 1.134.056 1.968.657 8. Commitments There were no commitments as at 31 December 2018 (2017: Nil). 12 INDEPENDENT AUDITOR'S REPORT TO THE EXECUTIVE BOARD OF THE WEST AFRICAN POWER POOL REPORT ON THE AUDIT OF THE DESIGNATED ACCOUNTS STATEMENTS Our opinion In our opinion, the accompanying designated accounts statements of the Integration and Technical Assistance Project (ITAP) implemented by WAPP for the year ended 31 December 2018 are prepared, in all material respects, in accordance with the accounting policies described in note 1 to the designated account statements. What we have audited We have audited the designated accounts statements of the ITAP (the "Project") for the year ended 31 December 2018. The designated accounts statements on pages 16 to 17 comprise: * the designated accounts statements for the year ended; and * the notes to the financial statements, which include a summary of significant accounting policies. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the WAPP and the World Bank in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code). We have fulfilled our other ethical responsibilities in accordance with the IESBA Code. Emphasis of matter - Basis of accounting and restriction on distribution and use We draw attention to note 1 to the designated account statements, which describes the basis of accounting. The designated account statements are prepared to assist the West African Power Pool to comply with the provisions of the Financing Agreement. As a result, the designated account statements may not be suitable for another purpose. Our report is intended solely for the Project Management Team of the the West African Power Pool and the World Bank and should not be distributed to or used by parties other than the Project Management Team of the the West African Power Pool and the World Bank. Our opinion is not modified in respect of this matter. 13 INDEPENDENT AUDITOR'S REPORT TO THE EXECUTIVE BOARD OF THE WEST AFRICAN POWER POOL REPORT ON THE AUDIT OF THE DESIGNATED ACCOUNTS STATEMENTS (CONTINUED) Responsibilities of management and those charged with governance for the designated account statements Management is responsible for the preparation of the designated account statements in accordance with the accounting policies described in note 1 to the designated account statements, and for such internal control as management determines is necessary to enable the preparation of designated account statements that are free from material misstatement, whether due to fraud or error. In preparing the designated account statements, management is responsible for assessing the Project's ability to continue as a going concern. Under the terms of the financing agreement the project will end on 15 December 2020. Those charged with governance are responsible for overseeing the Integration and Technical Assistance Project's financial reporting process. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the designated account statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the designated account statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control; * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control; * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management; and 14 INDEPENDENT AUDITOR'S REPORT TO THE EXECUTIVE BOARD OF THE WEST AFRICAN POWER POOL REPORT ON THE AUDIT OF THE DESIGNATED ACCOUNTS STATEMENTS (CONTINUED) Auditor's responsibilities for the audit of the financial statements (continued) * Conclude on the appropriateness of the management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the designated account statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report However, future events or conditions may cause the Project to cease to continue as a going concern. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. The engagement partner on the audit resulting in this independent auditor's report is Hayfron Aboagye (ICAG/P/1 502). PricewaterhouseCoopers (ICAG 20/028) Chartered Accountants Accra, Ghana 27 June 2019 pwc 15 Integration and Technical Assistance Project Implemented by WAPP Financial Statements For the year ended 31 December 2018 DESIGNATED ACCOUNTS STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2018 (All amounts are expressed in United States of America Dollars unless otherwise stated) Designated Designated Account NSIA Account Bank WAPP ITAP Ecobank WAPP H770-3A D244 (Additional Financing) Balance - 1 January 2018 2,366,800 - Funds from World Bank 198,651 800,000 Total Funds Available in the Designated Accounts 2,565,451 800.000 Movement: Uses Eligible Expenditures paid through the designated accounts during the year* (1,665,394) (51,702) Add Other movements - 41 Balance at 31 December 2018 900,057 748,339 * This does not include expenses incurred from the petty cash account. The designated account statements on pages 16 to 17 were approved by Project Management Team on . ... ......... 2019 and signed on their behalf by: Name: srS 1 ~ ~ -Name: ( t$ Position: c$ AN .TlnJ Position: ) Signature: Signature: The notes on page 17 are an integral part of these designated account statements. 16 Integration and Technical Assistance Project Implemented by WAPP Financial Statements For the year ended 31 December 2018 NOTES 1. Accounting policies The principal accounting policies adopted in the preparation of the designated account statements are set out below: (a) Basis of accounting The Designated Account Statement has been prepared in accordance with the provisions of the grant Agreements Nos. H770-3A and D244. (b) Opening balance This amount represents prior year closing balances brought forward. (c) Transfer from IDA This represents transfers from the World Bank. Transfers are recognised as income when it hits the designated accounts. (d) Eligible expenditure This is made of all eligible payments made by the project during the period under review excluding direct payments and payments from the petty cash account. 17 APPENDIX 1: Designated Accounts Reconciliation Statements Statement of reconciliation of amounts recorded by the Project and amounts disbursed by the Bank (IDA) as at 31 December 2018 Grant # H770- 3A 31 December 2018 US$ Received from the Bank Amount received per WAPP records 198,651 Disbursed by the Bank Amount per statement of disbursement from the Bank's portal 198,651 Difference - Grant # D244 31 December 2018 US$ Received from the Bank Amount received per WAPP records 800,000 Disbursed by the Bank Amount per statement of disbursement from the Bank's portal 800,000 Difference - Direct payments by the World Bank Direct payments per WAPP records 420,000 Direct payments by the World Bank Direct payments per the World Bank's portal 420.000 Difference APPENDIX 2 : Status of Disbursement of Grant ( Per World Bank Portal - June 2019) Grant Amount CUMULATIVE UNDISBURSED % OF Grant # (US$) DISBURSEMENT FUNDS DISBURSEMENT GRANT GRANT GRANT US$ US$ US$ US$ Grant # H770-3A 31,500,000 9,844,000 18.760,136 33.6% Grant # D244 17,500,000 1,220,000 15,988,876 6.9% APPENDIX 3 : Schedule of Fixed Assets Register г � ¢ 4 � � � � � О о с� © а � а о � � � � � � � � � � ta � с� сз с� с� сз с� с� � J и c�r� � � и c-�r�r J с.7 с..� сз t� с� с� с.� сз � сUз � о � о � о с�з z z � � � z z 4� � � � � � � � � � ш о о о в о rn в°�s rn t] � � � �� г� °о о° � о ® N � с��з � c�i cv с� с� cv г~i c�i с� �'f� �� м ',� � r°� � т � S'� N о с°.� е.о� r.o� � о о � � сэ о е� сз о о га с7 G� ш � rn в°� с°� rn °и rn вC°i � � rn в7 в� rn rn г.г ni c�I v т � �. �� � о� � � �- �� � � � � г �►% � м ~ � 4 � шtг� с�э м с�з гfэ c�s цэ и и С7 � О¢ с�гз с�'�э r`-�э о � ° No г°� �ш [� ш� Е' � ш I- ta п й� ц� й iп °v v � t� � � ,�С � с� о �э �з о � Q -еи �� � �� о о © о в с� о г� � � � ❑ � h-� � � � � � � � � � Ф � о � Н � � о ® `-� L1�1 � � � й сл ,� � 4 � °и т �t� �, г г� � � � � а с� � � �� � � � � � � � �,. � U� �� °й � �т ет omJ а� Q� �� г� и с� и гв иэ ._� �_l-�- �� �о о © о о � � � � � � а� � т ш ш �� �-� �-У � � � � � � � � F � о о сэ о о ш°а ш с°� ш°а � � � � � � �с� i�т п�т rШ F J ,_1 J � � с цi � Ш с LL1 � � � � � � � � � � � � ё� � т т т т т О ш t� � С3 � � � Г cv е� tit <п ш г- аз � � Q � � � � � � � ¢ � U Са ❑ G1 0 0 С] С� С1 Ш О � � ' � � � � � � � � � � � � � � � ш U U U U U U U � м о о о о о о о ° с� с� с� � s� U с� сз `� _ ° � � � � � � � в �� � � � � � � � � ��' � � � � � � � � � ❑ � �. � �; � ' �; N � � � � � г N � � N � � N � � �� ©� с� с� r.i c�i c.i сй c�i с� � а `� � �� �� � _ �? � о °о с°� с°� °о °а -°� °о а°� � о о о о о сз о о +� СД_1 2 � � с€S cQ ш ш с4 св rs� о о ш г �i � г°ч � N � N ° t � т � и� т� Ш �� � е-- � � � � � г ц� �� � � � � о z� и р ; �� а � шr� иэ и и� и �n Е.га и� оо fJ � С�г �4 с� о о о а с з в с� " �v N !сч N с� N � �} Е' � �- � � о о � о о � � г F е� д' �. �_ -__ �_ _ �_ _ � а {Л L� � С7 О О О Q С7 О © � � iL � `у '�" � � � � � �� ©� о © о е`�'з �-�а о о � т �" L1: � г ® °о °о � °а о с°7 С1 *.� � � � �п �tз �з иэ �г �n ц� с7 г О � � � � r � � � ¢ � � � � О � �{У1� fD 4? 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