HWP Document File V3.00 %G 4ACCOUNTING STANDARDG)ccccACCOUNTING STANDARDqWq 2001e 11 17 a, 14 7WmlTgv~M̂!gGU6 ( -Q)*."[EE[)TU?鶩PՆͦ%4=9{̵g.!M ;g{<9ӗN| ӛNշ~޷o{ti76ɯfh?D\ NŋNW W2mX;צ'gGʁYJj>Px{ p888W476-6N.L;p<CwMBEox_}+Jy{M8 )S/G ;OiIۓg7s;wg.*UKi%^$;%hzȸ4?JLwfO!q5{+,$ }SדIJ,`\`m%P5([\^-ZJj`_=[Kۀ ;s3CgC2WK#%W3ܳL)-) O1ߋrn57b8=EDF꒵ێnYTɵAcF6N哘@Y>:sO :ʽ?N/j/h ܕ("ޯJmpȶJeJ>;NV.Ү$\ÁevȁN =s-O#nP@ OXI~h4)op4~ܫCx= = k!:I:рu 6+w_78 q+*k2NE0*f (TĠ艌 '#;Ըn1_!љy"@r*ƮPr#W(r_aǯ YuD*ܓР "(hC!)y8BY/4Ct*7A[l;tUGecޛpc>fݸ]tv:!@Ga3EYs[F|[ˮM!243ա ϚS; r8-B4} |nw$;E7/mF1"qF:#ذ!l}]-P%DZ$Ej` d0)a?xS„S0Oՙ`,d&Pn3[iI,(\G$לtiHʅ.rg2{AZ&iM~+^-%aX?72J?{lvܣ1Ey$q/,wQ%1MO.MRj9#}I2JA4H p;NIΝDiJg.s1 fvȧ͈ve$EF~=g8 rËc -J+ lfJ!V  Hb֪}u\4ڲ-Is?-LّW^n,) zkI q'G飑 5eժCBqT)kzڻCp7R%w &$g DME!%8*nF~=(c P׀|9Di-U=)6 (שt|vs{W~ԑ=O`ԩP/@*@Ā\!M*vw䮌'bnHv|n^:!y_E )-j_JOj s友l4YJZt`Ds@q>فi{33i=qHQbn+>)4WzL}f8Sv/c\gf߉YhY5wUqJdO" iyGE8hzaőAFF+Qu5luZ%fQ>_8o(Y:VXUĶ*0.uH3K3"18ǐBS=ݲe0V 2##d}hYG'tkkY)x~\̓Kbvq<=dMv4c{20݌#6%W,^; lEtHGs,m򹶪B-F^ 4SkycGM*QdsEC]~mUmQ2̷>Svg @tLwQ験¬E;YtD=qrzOljMC{%]l%dw0QVU[]RdW&w.Vx~grgf~1/Yfr\g$Hקrr:M=}p &W5o =mM̵vik_TTêi.h }s{f N+nL4N7.޲>?R`>?㦚ܦoil$\sՈ|P3աh3i7N":Te nn 68[4Sh,N\smSGפ׫bOTn:-zW}a5u#{rJFY\>VŭԞ8K+'J^[Ej~yV·oJa ˪fe0뫶@,.BvXez%4$?1TgZ܆5D(~0>#nr|>`.0 ^!a0ܖ3vqpX(}h#=<>uh$ᕿ{Eb/ ^IiIuGp#-ɮS 9 xmprpAp@巗k+k}@s#jLn.m.δ3.`wдX:,Yhq:)+fr)鮗{sԦQhJ8,#86bd!4Xc:FqΆ.7AcRvXƏ~(UFݧ&l2D 4Wx@^(4|Iپ(?:.msrwﴓ3*();$.ngpfonӓWsI‡R9L6Uim>k5+lzv-=qhtM5ȯQq0r )BR[Q:lTf`&HO!khTBf8cKCۄ-eطܩxڎۑ&Z[Oմ8hfJuBhֆs߰+@Ls->I9*cfڭSVO(E.9wN}9@;;t=al>+(Qa)HM R1 ,!B-LШ )+MWzSo:"L~OҐτp|O]&Ǹ2&  7hjlҺ?.#yfRl3N]:%ӅՔߩivU}ƅqcz FJfKf,}+4'Il6+ nE3*wኃƨ<,FfrjMip⁢7O~&+P "$kF"(\Z$;ohU{?]6ʯ VL1C3~cґ)UrG0V%fCOyЊ\(|~["za@#iHyȑb-r?Jtҏ)t+OA*ۮ!֩mfX(d_SMC OC:45J6m0d [Z+Mj&@S@VeluV4K'Og+Luˎ3A?T!.B4[] :82xdNëI^UP)P2^&.YC3 xX4NMTPo%t X~꽶ZK:Aگhws 2WYc1)n|c)2QuȗaO&R\k4~7MeTG-gںx:B;b "a;#b+T٪ +X\_jCF"ʗ4kPE1چ^eh1w20tKw-l ^c(0RJZļSnhX*hϪ,<%Cxh% [}Wprj5959NòOOnIf8ri%k4ڊbx7,$gbّ\P0ڰqQWV3Ir5:a,>cI4o/II_K So>hEPWzVsF6{\Z[͑Օe2UzsVA];k{umk4N}})wJ"gF8>Ԓ/~q !_\{Q}Ra7 ƾ_x?p7?62=g 8#Y@A>Z+8 sf̜a>iCå-m٦F6IԤIcG6ؒVbce>y׏9x>=< _7 tcCޣv >M S/}p0:_~ۗk2Ġ)p,:<[} 7ZP'~M+{ʕZ1c5PD VAK^ G&hL\IU?ip7@'#Ict.iƦ-hxȺG%EXOxb~P? D 2g-x Y1fla5@`u1hPWUhBS0i)45pYqЫޣZ r"ϵ"R{DW,5"yS-"綋Gd`Hm=(r;OȅnK""O=.~Bdd֮j^K~sgVmѓ偄F" e8YBVc# DERksGGzoGf' d#؍c0LN>n0+h*rLC [D'bՌRg^AG>;le l3lt{~j1P_H}lvΞݡZC}uUEڗa>/iEr##eCf#6]= SPOũ+1 6mj  V]mļeY6Oe{z)E BlU۱lG=`PG-!(tHDt`tvyD|f=]zZ9zAPb~U uHh dm|/R6'SYcČ#H; }: $ n=v1D*]>SΆQ6TIEz3 z0oG)C$ו*\Q=;P6ёOc%gQB= !ߕwxEoNl:~+';o[Y GnYaNROU2/+ur>{}I{kj;p[`:9HGys*ύ?5x{E5̍z=W8z 4Q8d !odȝW!CW Sw+o!v<%qsŞqij"xoaI8fRޓx~*ŜR$vhrhl2Gpc΅zJx>Lgb& L9@2LƦZs'nS0LSfwT-+ w-vwjrrSjCpS}"5a[De(V=떜g]䶪B_VI47ᾈ~,f;M4Wf16BL5PZUZG )!~K w?7kX}nK.LGmc{)|UGsɶ]*=nOpgV} ~[@v7Z>M6jVӕ*:$$tP u&)Pc};ybz  x|%N'S]Jzi= D!}j1.F|Y5{#1VHB&+r䳔'*WsHx1Ђrgb6ܣw@1KY;9^6WyBhSg5?87y bu\2a5^ICtI;ZIǙ܆{'_=tEinX>@3 %{VX}mL8zj#5hg<UZ>S(aiG؇j j!k4K'#`F)o:E8%Z^ʑ"(S\Wx8E-E̯'- lջF:Z2kV֬ݚh+ U /5 4dߕ+'Ӆ;?NKPӮ]4FyЍ* i--.+hݓujv]8v q5Vĉo/*ʫo% Ϙ^ )12Ԥx>$I3ҪuQ)-W4<"2rKEmiv6yw"/o9]="Dl{Px@dAˇEyB'E.t<_9UyzHdq"K&vU{Ϥ&Z Kuݯɋf ֠([L};54&>FJ&I9e{u#WUvs LjG;k~>ƅgZ} =rڣIAY/|+G#*q}vor380HZ[݈yP #ͧqx Gpe )|AN O; =~C( YTf ʕ) &JiɎ%~[9oMOeE5 BY*i[Km}LmUAvA>OuX KFk &G:3҈0+_+PQ};-T[)Yg<\nGҀЬ TʱzvI8cWN :sCpI}+owb{=v 9y'i8w.sػby[gдd>y< m4QSRŸk*߶?Óxwxeatc [kKef7! jQq1J@ ji,H,@)/H$ gXV@H \:> oypP%zB:-U* q:h0y{,eϰh>)-L6L gsdo%SBzX@ 2<0!f[~P{LCj}ܢ8NK _'OvAu,V' DKsQX(G& *MGJQX175٣;\:M%nNSBkaN/uKmXŻ9khwqpZxc$KZ]Ulb61EfST `QgޢѪyƼ% 6e[ME+ccmdi5ĥGweh|vpr6`Ұ[*{{Cq>dGBqWK$ͧ09> Y%,<:h'~= ;p~RTzD~m;u[ђ9u\8t[N'@Otn(԰? 4>GMnx+0S~NeAkύkSEGA޾d)#cѨz@b^9+׊\TzKe ZDFny|Ƚm"+E)w׉)sENߣKkȶED|X'D^}RB%SeDY?!d2!i6_`e}1+'KMx}p+7#N$$ LG][4o-i r14in [^CshךK8ԤY}>d^y2WgS w8j4~ov`z79i9bȁ}YTh quX!(u,@. c0Pv'Q[Ե"Z7 jm1~/obk ]!#IUrP#L;fWc.}N;E"쎘;X)q\7B17&l0g:O٣u}Ӯ ߤiNXKWlfDtS7#:Ǯni bw`h6 ;f4*:;X".o4S7נuqT=G0ll~5r>x?'c\^qD<"W}ru,,+ݞlbYPq5؎-ܘs s d ޝs; 2NXڼ%Er+I giaia7&sn¶0Y5ڙsފQ`fQU*PP'R}k~ Cp02W⼆d9O]Ox2M_hSs!VN~$ź^}̒uaH6 3-r#ŖфMbwh=gJ@hv}[2X0A@,=k&tl3y$^jRA3p|a^9+Jս\2ys-"#,">)r[ȩC"{Y2]ILVxCuV7Q%Ħ>JYd\b<ہ$z`>VMHA#xT߁j`NHcnjYi0m4jf>93p#]&i'R`qoT7KnG'xP794! qEt~X y=7<x"h[5o-l1,@BlYP]`>=FpD۪^,< (ӉaTITi?eEKm 'Ԥ_~'WjU .ylwZ1zQv꽿\ч+:zv/t+,jJ~5GܴFG跚h.~ C+ϪRsh' 96f<׬lsJ7O1f]iu'WJ(N4Ÿ[9zL9FuH xk*˳hTh#i'b$#'Xbl@Bc)r~dzk`n5QfJ*t,͜fFސu3>co C= H28%909`Xk <{>P G>*Bvv⎳JvA^YhT #r UXBӚ21-M7;3'鏢KGtҋiW}ͯjkBiF0ֿV,'4Y[.w _j,?Ţܱ׫+ϵ>9 }XcQC~Wu]ud "aHؒzgC'Mq3gh?qZם!OtMe#r0ԂL#9x|,&H5/VHZ܁pӌ`q\µmhJڨE@Zߛk~8kX\|t<+u\^G'1d]SbS%7NQ\At:[^gGWWcl^[ 6zt]&^'T`wJ6Փ8iNW:80X0YP84?LǎѕǩsJP.l-Ni&Mf[4vizҷ5ȯ^bzN#A bEL5J EUn\ /BР'Gl|6D]=BA׮hGyhYGַX6n>!nmY LPLl}̗I=l$iOD*ԫ}{Tq  roڄE\,5O|V8.H tDAzWiVTXZ G@^赥lK4H)/XVWW$ wƻ*m$=g4G]zl7@VIJuMwy&okqvj)r鈦ē+DvՉ4/`u"myYͭ"綋)rUMd#""s;E.kS"o=-zK"EwBd3YQ_s{ߖ3Gei}! n4wazHJ׀y Ž]M자]ѕf{8j1Tp(vJק bg0L.EuN-m8:߀ beQL|(!NR%=Ni5izw~Qpn5IIt1:.jzAP{߼)`j9h(@NSoa[2.Gt=&hөC15d>|Ƽ")9'3."Av"ƛ^3'V2Dl.`Ʌ~/q$ N OTj&jv[HU_K3 ՕUR{]SZ@O/5rt:+ɩ_:kCR}{:dLSN"kځ?lVvD8w=ChmS6pF*+zZ| YS/n@Rts9%ZAw8jck! =ڨP`BQ^  ^KuDEbI٤k*ʛ Z4ЕA Є7kF:ڿkVPX@LJkŘ%,)ouMJ锌G1[흌wQȱ:5KNE&T)B.dB\"B_f?菌ͮ⨥$v5|zYVYvpVK]*Utۯ 36"$\*vꊝEE1[=QxvMc8h<G2:1҆">P/Ѷv(䣉3V.^(0dgwOkb\˯%$ԟU;[䒞;sD.9 5"#KDNe:u ֊\Ui{Of75m9SXHGȶGDEv\>"S"o=-zK"EwBd3YQ_ '{5W,a_\լfxbr@ϳ=rڮ""+Nt<%o)!S4?2J[GV[rR"$}N,]%xjpye>Oe#?P k-X2Qh9CP_$ѩ\ox匕~ {j.g=)Tv)^lebl1Ckt @ {P(L( g PjQۇjW5n*^.p}_`#-/w<@ 1Quh0}] )m9?h{ܞmx[d%3Ik2IڨĽ\怠e:yGl^VGFvfD٨Dи6Qm0<`0%maU`!:ߕ4)IIrD AzcjÁ޺g!KhȔlOD굵zl|1Ks&NROҷ$w,>\7ةtqz.^L+ &:qp-x]z_t>N|?qڠߌ%BB_ac:H.T֌VAPcv|AݚdK7&!\C8ӝ.J}p΍{sry#+"Dˀ1Tnؒ5Q6\>UCX.ԇFޙ)?(׏?H#^Wjʵ3:=+RJ1+17ei6{zi[aAI1\^(\Du9 ;:hsbt;+sơ.f}t@lp, N~4GY5HkMҨ! "ٲG͋3w%n:w;h YvXu8)cզ1SȾ,{ !sҐ5O Y1TLS{:HI+.ko׬p}6n:/ T0{dWj=Cry v8t%{ [b4,ʕx QwMR]r9晼}ԖR%yI-ƋE)B'WnA۱kEyo"on9]Nc"m")rȻO]"/yvPd "KdEU|IOj?0Q ͲzvëIm* Z=)0BDn[]*F0ft= ź T\КMj:uz We] hےGnZ\zo$"(\KCH8xw rB;Ӹ3l61p3qc!: ~ [`en0!Naд_grPoč +8|u%\ O>~6vz" Ot7qHCFB;b$H2Fu=\,#ρw{Lslq`A]t03suzGZa@[WF>h 4# dY:Z‡kʅMW8³zpna1AӧQE*We5qtAUA8o:dGE ̅u4l@]gsRS6joBy`Z&ItHƥ5a=٤˧}=VBTb>)Ovjr*v(6mU_l]QyԺ5WgZ}=Ψ}dbI0G-YG=ͪoC}Aj\.3\5stUhfEOoI'C%h+ 4.v9cV -CJF'(ّС6]~ 3ĻvyJuX~?YiU4~y>NʓzCd|lե(7;{z3aXl1GA j : ҽI;gO/ݴb$"R{<PdrAVk\Uʷ՗R;[䒒;sD.9 5"#C=]:& ֊\]'*rnٝ"ZE:D="R.2Swyi׻D^9/Ⱦ"'DɊLk":۬<ڣA" $@~F" #,Pn)\26uu:a'9j)bI=&y/T.jq"b'I">ۧp͎'=עPb]xkL8q 6z(} ׏^1#eۉ=| &EcRwkRyFh)+Hwӕ,_3ء1 ]#pQ)lɷ+,>R]ňcGͿ"qM#mww_4Z4{Jfi=7%EkO~%3SߠCWxSsL̂q%5H'yl2KZnc%3V1kynr]DLz'4ɾRv[%\%xأc%GU?(&8_-Ȫ2;Ux9-Р18EQth5#Ѿ`K2U1*311/y3`\:!jmu"w'C}~u!NAلagCT0Vd9+X & GlN&z:^cC) D,ڛ+LRJ#I.)%]J( l5Sdrc/@;hSz܍6Df78Δ͌r,QIlg))G}\VF1V\}V0Z/O\:2Tݪs74.; <;;&SlMw<VB j}7c6]3"@v~!I -%5NzEFdx?GȎR&sN/$vQG\1ce`1ybbCD(G(t‡ EǛtCRX^W2\_ VɆ$V ǥW3]U!nfw{"#:ltbo-啟dՃ>)hD+9w@b^:bD ^tVqD,)3H &ڲ|#@iKʩɪ(XpCwg+^jۦ oWhԑD{d=6D@[]X-ue/m8<&đTA8(HKJ1&Gji:hYT*蟮aZhˌ6?6i6vжI@tЛ'lFkyJ7j9`㦪%vMNnѫH==UGٮU[$ n1huC-4W =GqE7dwa-FGYYYMF9+_+'yh"w\(YD9Z5"tA"n*r6kqZv-rlkwO.GDE~@"Kq|8Qovsli,A3Ǘ_ pMvYh rF;, G[il08˴OQ1XdEc%VI8xSD=\׎b߄ݫ+\c(3C@Jč9 grJdXpnmcf |')}/Xp0v}E@^0-ҧkPpr3^XnMS^;U-QNpn7]3V` r̒Q"%|ra<-5fDd &F֤;џ$ \џ/dV{ù~iFF?jW @&%&E;?q2tNg@֜N+.RLM)C.=TsAm>Dc`5a!<žqh~Jİr2vZxhFY uaG8J6pR\{AM 3\aLJn>y i=ujOgqhZ e鶧`Hp-;52:yb=8%`O_t;298*2YGDC7{9{ V.%2 3L8%Ê4U}#xnYn@OŎbdoۇ2a<Q-(WyF̾þ[\٦֞G7^5K%ruu`AqS003.3P78ҪL;& >?۱I?2OF:e%Mm <vΟ\Vm7Q*PI(cƇiXyX".ѭnbԝli>ȾpvW(z߁LPl`,p9\ơO52N~{ǜNr@1zt}'qYw :Zj; [EP=æZͼC#PM 4l  ǽ` ǎqBU"OĮi9APzo34;rRupRF7l'LM@˔֡0(.GȻSMa1:L-$r ǁzP7Q ڒ pv@1fq!Ձz<;i(2> ǦvjÄ=qD|wP!Fʀѕ]fbQfmFӍ[7ZShbtSQLNab@@[7i(/ޯExN씝ҩli_qհ""iTi>iN4>ud{(ٜt5ʰmҜ &{Rfj= zyF{cwy=֔;8M qQBN6xsj;|$1 lv,fp>Gh4'rofds xv;X9r j<8AiHZWp=ORJ#M\*dxorRh TC}͌n1Y0|uǴP#P@ z>B}VlXxzcO<35N0N]lxLp]=ߏa)Q=Phq;Rpy;:P,;I8/arBvf зfss\ifϴ!'p6Ҫ9ojm9yn2hl H*d@L17q7:M:dk`]xp- W% gp.+D4`-`ou<=OBcʖ+p#ڬkM b  (n5Z_"v蘼`:p؏OF{&h u(㗒h::gFc)C=٬O1a#u10 n č°g~y&`c9!ViYܓqǔvvf`h8B5, o=_˳!7_"LX[1c|Ր wzG! +W7*Vc`PvӐv3jġ68۱.YluO۵n& #rӫWXƨC]{4y#;|Jpk(35qTt^N3I4ᘁ<3,$~ (i%'\2R500 8^idUM< Qa*(M"tn앻d7kLH{ꇗG[jU}nX*`]]T13̻LCHF>?u,\lo:Cmxr.Mt շ8ڹN *jfRfVO3ZW'礙)x9p@8a?LFBauG5r\{2메[&eRM =֫sE^Z 9";_ E6D.YRj׈!7(H>iUZ?j@&h73zƕ`m8i`'!:,v\hsSFW2zT;| r ؛@`z`sl Kcv7sg0z U̗|Qh27q*cjTaxÀ {piwZ=Egh eTL3^$߉ONLJOl U%\s+Gjd܍>rH}NU{GVݾцXYUs1iہ!ͽwɻr]5fE<1j*.2̵i /#Y䆽;g3zVs(%O,dkdJڪe/B[_JL=>a@֕|}ok n 3Szxv3zWO\h+5Cm:R\)Q1_+'yh"w\($v•"WF7يLn1lNC 11euqn;j@F``a,;g|'@7XK2T7lW(*6QnGm*ңon%4'Jsa[7z)CrFKIs+ ,q>fo,T*L)EK !a qmXv`7pJAM#J$\)l.fE*.}r(@MR|3Wi.EW1YE.Z.Ѯ'"0]W2 ;Ŋg~Ьv@Pe'@D+U@(P?IMA+P g#<"YiX,2WJ&3D rM"-[J-R,2s}"/C"[ENvyOd!EcH{)ȷM/kInZi7g&xܩ;OPw%hT)D{ŷyp;gt n FBwh6-b- s39>ydm!3Ns4ݱ>5Yq4L/ 9%RL]џ[ ph[2SG?gg)Iq7aXYŪ1 Kl:XFI%L(;dt2ř ku&[ / @\`P]Od%[|+,X٨jmhv 8e2Q r; =܀Pȶk Q$ʲ:SժrY";x9~:y!ӭ"';E<'HRj~@@O\ZGXJ~5GϫȕccHտ_=|}VwGϚ^/Q4ɭR.Ӫlh{$:yaECn*%Į-A@!LMdNRuLb (V1|C_m6 ^fC@]FE@v>8Y0۸EV۠ nQq{69IظAH"[9~?ZQԲc 2SW5 ;Q&j(pV(*i58 `DžSY`1Z) Tƽ'N 2b@Z}B~YUhYg܆9X[X(]ĎQbX(%q/-K/3e@׾@dHpln2@NxƠ9Іw؋Ji,]w!0])iži*7(_Fm͸j`b>eRqRTN"hYѱ㒙yHU [C@ir(Æ{1F3vL8c]7[QڱWhdA<4 ~!wq[og!8B2`%8^*FYR&fm .&"PhN؜80)Z>+ _(kW0-WVrcT~ufp: l8X=eZЬA U<ɀI ]  %4* }EGih2\~CW9CwVg5Ƽ;,ޔVF8\:}JF5B])e.0!Rw*mA™pNpґfuD!iX*Eԯku'{}P ӧY]Dck't7a$E_XqF YV۔S?pF'`:Ѳ~eȋENyrD,4,T"yI:7C{HVw7-rvkV"zD~HqDdyD:^5ĹK)?̋.|%&Y[/wUC,T Ph;6:!2I(V/( % :b֨㧖l܌yq#:FAfEZMQk3 Rp ]$C: N5GwRo:h};'tblK;4jSVHQ ^S)SK6Y]t kbeX<[M:gX,<+4g4jO (dj4]1TtԪUetZPg&G RVG h[|A>,`Jo6}t+eg;!?jm]@$Tg +g{zZ>fܛ*lݨ$P=Mre( NHίSaG> (vYZrd[{s2u7.fLi˨kr9$Rޒs:mJleQlGsushC8PHZ[h9Gf)i6_>K^j;;w(n-ظ뜸c6k#tdgŚ`zp*/܃w BE;XSS^}pPV 3 =ŷa dʨ#e6Ycf,]m6u!XBGz#W]peC "Ew񑊷@lA(=)GmDZNLGȚA "{܉6sغ~uP5]YvjWTi>Yi G9cq!j1q PQ9 9#}iK f s 5W"we:ڽS2MGrSWqE۪RWWtTQ* {@MVQ"@2 " ‚'A@9<:hW#=a˸Sy|HgwJ AH)QpZ7&^IZ$εI WRKFv̤Y[YLPY=xl-ǯy98H>ѷJKk"{z6WY^:qJBX$Č*;]E*?yP7 z;WmqU[t`<3fэY9.y6.Jw^/ iƾUorԏ02gC֥{{TBe9V:X8󈍇o'Och++\k>ez,%]d(qm^@Ls`tǓi) cw$Z6ܜsɚ-)1x#CWKK9 5H&+e, -ϯ 9CVt~OĿu0_K"/95Gy"B_$r%ƹZ)`^_%rșu"Oo9~H&"o[>y!ӭ"';E<'HќCU}wm+7ԃRmWߢKɥ^~qnqъ'2 qh]=]sfMlֿ6Nn>hrK)v7yGeI-%_[C^[#FZm *[SCuùT\=%N?Q> \\q;kֺwC0!}.`y'*n!q0[ԉL6C,\9 SVΒYZh! Rՠb Z`6r;lQJ Ԓ["#Lo ^wqEE!t7 G(iR-zПL:b*GkcCB30w:He(œyU8>zamTPΩ›\12v|8_iBr=9A%4̳Է]A+,OHg H1{qK<3+J!`2ѭۘLtrUz"n_~E_#,TJ~q%+jlү>-9,Gm6J=8Ao=;X(Y Si3 ^H '[{W) =9ݕmՕgWb^YQXl܋(XQpt>1cbqĮ|k:MXQ^w0X>A̷ :c"quBa!P Ra!}ȗwڼpe/Å\ (z$" "Kݟ0zc:,!'pʓ5y`bTo2pFm}932z|\(]9G[!{:_f~H1hf߰͢D,<ɟqO Dfn)L<3Y3=yE%dG- YlҪX`Uj[N>:/hl,`lY5ܰVN +(Q sP9S[( 2."o{EōV3)'c6/bq,%t5GnyEF8녌Qi%4MKv`~gqXY/^ҬzvǶĕVh3B CE{) Q5U;u9*s56_#N #Vߗk{d~:?Wh]N[SR -/.Q#,Bj:ELz//T&k7Q ]46X}YWB09hF~xDE:l %MC)T4ŜoA?TLԉL4cTÏ˿|LKoHӏ.0=a775oyo ~DRJd(7nZ嘠jH h.YwV]l,LteOoG004IWas!bʫK8Zxm;Z7=!0؜"9Ƌ2/FT+bJgr`ZPKw(E>aFa!\W]}u7qt,%ۢ5ہhɃrql{!z-fwaqm!=J ;`kk1s4hn Ć1Rj-SWܧ5(Kv-ol9v,NF߃+qJƣJՔ'np?>Kfq1ydU N }X6a1!GlX^x kU$L'f+ [LSVrZ u4K6Y$ЋE1\Ghk<)${,,LJ_u1re=Kmw ;fmw۵gRgkߎ_KM/j !f&xaB"FcWnLBB"b0 QiK#<{9̜Rh:ig7| A;2v.KһN[7t|ݱ$#3*>>?y"5Daf'GȜ/9ŤEB,pt> ꋮj8Nn ^ m=MpT\q%*u|cP]Fk퇛-o_,pTKzbY|, NĘlJ\`aR[2J!FCBVNWYԆ~fz& .69oF}Zo3R׵m$wPhhȐЫ,y^"nyEo9Vd{H"Mm"ysȫ"/<{șm"wH=ٸ_C"oye@䥬r"OLs&!g$^'Z#^{ޘE$"jpK8^2*jz9$:?62R<MC<ͅm֦J{!D\E30nނ|K9( -f0׊=s)TFvQ q6%i5H?m7o}G`$ [.] zL Y5;6rGM,3H2++A &ꊁ#\qA.AkP] {77]ʞtCcHJL$knsN`:ŃA9zF(VQ1ΈHӐsjE صzW65ky7& b^5hgEJkLR.zOyB::O+~kTxeoVCj-$bCÚyKi2|̜ঞ"n{rz*'h9cv%e=m>n_c#F2#hFjPAy,?#f׻$2rygRvl􊜙}o5'U}[w[t7Wts&J .8ɰxnUWݠi9`oM*RcXP6V g/ߌ۸ WLj&jnХ鷪˚.jz@ߠCD,[ӡL%Ҵny4-VW,}EK7Fwi˻=j:lkp,c}.;%}w;L} UIos#"R ]ch%VNkH@MP TxY'BI2ц`RG^gRp@0Q_('9鳔4S/.LgpVhhR!X*Drbh8FDǬfoNڞx2cz΄mEVrF5qCirlF Wf]BK/ƥrŅ.7JÚH)2^ϣ⣻ #g43DbY--cͪ_!9?3at\ϩe9b]PӲƈsVg'kɸ~ΈtZxDz0=,'uϓ=yH#-g*>-V$O\) 9!ByfVyl 1ڐ:kq,;<<;`T b~6py=Րcrkcpm[wk0h%1;8a0WMxt*YOHTO}N|Ǵ͝ Z8=Xa 2vQ+Nq_CNBSŧ]L-]ܻ:pj56׾]kX[ثSEJ0*}cuʩQJt\+u͌R'ԂmRXE7Q g]ǕQo JjTsp4akZx&lOiia}1ӼFKei)޾y=BM=6(h9@ @ @@@@@`@```@@@@ @ @ @ @@ @ @ ` @` ` ` @ @ @ @ @@@@@ @@ @ @ @@@@@@@@@@`@@`@`@`@@@@@@@@@@@@@@@@@@@@@`@``` `@ ` ` `@`@@`@`@```@```````@````@````@````@```@ @ @@@@@`@```@@@@@ @ @@@@@`@```@@@@@ @ @@@@@`@```@@@@@ @ @@@@@`@```@@@@ ACCOUNTING STANDARD FOR MERCHANT BANKING INDUSTRY CONTENTS I. General Provisions 1. Purpose 2. Scope of Application 3. Definitions of Terms 4. Grouping and Classification of Accounts for Financial Statement Presentation II. Balance sheet 5. Preparation of Balance Sheet 6. Grouping and Classification of Assets 7. Cash and Due from Banks 8. Loans 9. Cash Management Account Assets 10. Trading securities 11. Investment Securities 12. Reclassification of Securities 13. Fixed assets 14. Other Assets 15. Classification of Liabilities 16. Deposits 17. Borrowings 18. Other Liabilities III. Income Statement 19. Revenue Recognition 20. Preparation of Income Statement 21. Operating Revenues 22. Operating Expenses 23. Non-Operating Revenues and Expenses 24. Extraordinary Gains and Losses IV. Measurement of Assets and Liabilities 25. Valuation of Trading Securities 26. Valuation of Investment Securities 27. Establishment of Allowance for Bad Debts 28. Establishment of Provision for Loss on Guarantees and Acceptances 29. Accounting for Restructuring of Receivables V. Notes to Financial Statements 30. Notes to Financial Statements 31. Other Implementation Details Addenda Enacted on March 24, 1999 Amended on December 8, 1999 Amended on December 20, 2001 CHAPTER 5 GENERAL PROVISIONS 1. Purpose In accordance with Article 90 of the Financial Accounting standards for Business Enterprises (hereinafter referred to as "the FAS"), this Standard prescribes the standards for accounting and reporting by business enterprises operating in the merchant banking industry. This Standard provides guidance on the matters for which there are no relevant provisions in the FAS or which need different accounting treatment because of the industrial peculiarities of the merchant banking business. 2. Scope of Application Merchant banking companies operating in the merchant banking industry on a regular basis are required to apply this Standard when preparing financial statements for general purpose external financial reporting. N