ࡱ> ywxz|`!<#bp42 /yd2:=*4 #x}zWEN94"ݠt#/!n4HwHI;E)=xy>ٝݝٳ`CRfEB|ܯؕODAJrCJ9\y.\r?`3+%3UXׯQ~KlBi1֟'7;f?K|DC(AG{*p G[n<}n7f 1;xy[Lbk<'x2iWhn?)x{+!8M6a<ǁҎ^Cj!w鼜 26IZ+DPZ>E|6v%uc$JJBW~.g'`r;l<$jy S8i^zǠ7y!6~ @M?,[~BbDME7ITpNxag{ko-6mUfnI#sEJ)k4sA?^x+\a 5O(ao >'„q5lá}Wl 9C 0F0$_3&e0sM$ t R}lGO+ }6zܦ`)n$*ShOq/M\C6)KSꪘ-ghN]+a0iɕ9cǿoI֬G"[X['1o*+n;rMmGc*9ʟe (-­/9~j(pJcfts-r`!'Ët M"34>TFK2=6n)L;gsӏۚM<6#I@/`7JXH| 8ǕPA?s?vzp ,)8v C|J8?X`-~2N xg*:K4.ĸx'LeЌ \MkK5b6E4$\ʒp%*m#AU˔]GԕSL&\,e\.<(&XƟs, m~NDx 4\%y~F8#f!"q3}JʅS=FM)=7=ǽt K۰1w\#P`1a+HMkr3Vm\r+]aׂ#\p{ip-WF\Sv8Nmt0_H?p]}uJv{Ĕ}qh-`| `졶W`lY&کa6 a3܍#N4RǤ#^O11_QvJu(y`})/@7i/] N83Ly eTÞ;tÂLuzi*IǨ P|Y'qߋp6a6`"j? 6> SBE8aCsܪĖ}X{ N y ׽w-/x2"<ԓ0Frԑ3iiHCݡ*5^w0di# QcgwK*|WJQũMBٺw}#:"ji?sڷ2)2.(>N2J~ԓ-dU~^ Sw(FNk|)R_|Oe%֐tq5?=cyb8H%Rȫi?o|)< rL&{ B&Mzød '5d):ƒeC#cn/%%?[sJ\;}"dK~(Ͻ;i>>B<{^*f;gb_Ei~!丽W7#c(%PޠUBN䘟Wy'v_ۖXYY_0_K|b3r-kg|̦Pٟ鬣qܐ4B/r=k[k`ؓ@8P{WKo tG鼾AD~ۏmw y` ^MQlIrx8;խ~_Zĭpп75[ =Weќ64.ٿnF7M~jHpk3U㝁 G!by?^w?k.gq2B g~hڬ7d ۍg~iylϚ/=  m6mfbU˵"m6BJY[ZiaN>zxh|'3ś+l޿p<>>;ܢ e U*JZp rqŤ~\ vq|Bc{bGR8;i c\8[5bM\_KυʣkP$Μf3*ߤ8ȍ55W`4^x&h>9w@o\1͂ x?^|FGW8ʋ` - rӮЀP4V\GkeGil0*A `- ae&pUAwt2 df1ᄾOKJ[a4| I—a/1\g95>wefKAiX9y%ЅCz;i tIM*Aq GC@Tff;1/ƶts}o{SiB.OF@)x ,'b"ŅG}Z+h5vUC@Vvrt% ?1?\8ĥ<?\q+*OiX>f_q|KJ@jXR\&zMi4k7n rL0Hi`e:>Vp:U2Cs`" q|QH)-T ZP3L`'ǡq C* ω!9ǦO;XwxiLenes3e.QtҌs{:b2Fl.f5g(ܦKmR\S(ӟ 5FZ|6jIǩ("h,NT۾ N*N|MHKp1^*TRY\S)!r7Rig7+i]C6n\satNJn۸/>{$وid%VR4^r{*ɨo$)S@^$0g|sBFԛSg֘wáVWwRr^@oHJˍ( I>tT*#׵߻qdHý / FH4֖v2q-(gcu/Kx=N>s؃o)':?oT^)+̪k>@鷓L.T4O>RFJ7(#Loj)kE_1*")J>%t wbJ)4} ,"?ҖzI%%oXy,N#9>JWHS^iO٤7_s^H7y-]>CCf(7^Gx)HzT\Qq)#!h$N׏mOphJB(1ߎ!̉sH5*8#|!@ L4+{N&T\} 1!c6; x.18ga /vÛ?1<_gx,AJ;EFcFk'œê"*)&Ms8 =PKH!y)|Nt$>;&+fi==m8NWR!ߖJ+Z &ũ%?%ߩ̢svά+4'Eq!ի  ;S!v=1>SN:EkI7>~z0Kqt6/̤W4a{PHq}*ÎC ]) '㻔+&}ȗ(ÔiEy1"i#-9?,hObWKQZ#Ϧ).\3Gs!M *9dw7O\-?4Ou]|$t$ 2hƖpn9#7淹?JuVJ:*OӹOIuf:RU- +-5g6mcJ2I~/Ϥܑ&/Q٠1wv<-i*vmj7VўQPֲ:n#Y6ᾓo{ K}c["lng%u-fEKZcrV4Ƕɶ թ&s`SbK!-]pmWۑ4.v%Mh]@@`m}Za8_QWJ?z"ݩIt-ϲ3i]<6* vVp摌20rB]϶hzZb%ݍm90pwJ>TOpt<ؒM cD0v0sSKe6r+*iS>+]LogcB;8a9 &Lc㰈=%iw*f`.;2 sd+X65}Nmm3h]w\g6-y}l|fWaZv*`zEncY'!յ(=婫W<:kO~:䗥c~~NlKOOlZjg3P+µw87qG q?݂ה{-ׁy=~COlZQtT|謈QtQ-|EsK+ʖZQ^sohwu=T|nYbZ_ܖ?mUAu/=+jmO. Oϖ-~~Fy ~eWHx]O {/OQ^) b»'G#kR?'{r? '-Ix{SZx㽬K/5,9>a_^.4_N,.3̑GFYq_K {W7e,#k!ߨ}%dsE,!s;)(’/!sR/"|rϤ3kYFˢ49#6ARza=NwLK=o>yut?D*omF~/U4D_!c蕶ynCxn47U&2:d71c=!\i/+jq+<;~owt~CHeJ3`-I59Ŧ?ܔ#M?i'6f/ CnjѶᅷn{{wzgwDyoG25Up}:zpLj$~*O${ J+_8폣u,f_O4_B?Kk귃σoX}=GB ]uKylm/7yCBpra&Ѿs0 ;sPjR[ 3sC[jVCǝu{lNgsO݃;i6ʦL&gaRQIug{nD3wmĊD\Cho%Bjc0ijGJ_[Ak)ܶp-Ѳ'jܶ4%d?4ut)VbUߞcg q-;(MoI`h{w)4lKFw]um9nɻ7{(Fс@:=K:Gigxbw{ϵw^A$Dͅo'=_W(*B{('r[X"~%E#i2ڟ#:2«%h{B(`!m:l8MT>?6$ j fxڝ[HQԊ ,͠ՃQᒉTD]`( "%ZYم| +„J"^* s|.EÜ"'<ƣ +4h]AWY X!sO7s,ZpF薘 %9ZaaH(fg85g؃[~*BO} 'YI?s2JƠm|&{bT>$!FHܣcxoCr M,f'J(/D2G=޷fNMvЅ=ta+ÇVlCO,/3%τ4!Cay(0H;.O,MJdX\h}V[k%IŭU F`^fN:^UAK%$ʀl_+#/)>J%^DyI7z.B2.`^OpPqZJ7gebz69ǹ,9P#[(:>"8+Xd +JϔT)ZLDI*H4_1kDب lWD`^ 6jHֱ45˾2+_F9:>63Gh4GJFIFC  !"$"$C" }!1AQa"q2#BR$3br %&'()*456789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz w!1AQaq"2B #3Rbr $4%&'()*56789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz ?.(((((((((((((((((((((((((((((((((((((l#!PNds-I/%A-2aBuoNI;2bI57V>naV v y|$lIrjղy5/,%㪴TCTq^yH&neVޭ#>8+Zy;(nTz: ֶ 49kJwgKEs|ۓ~x5[B%dNv>jRH$ɨĠ(((((((((Zƣk8xիcVڈXv^!)!Sc ~3?ou񭼫lo-+.釻nS_=O]Wqv9Hp;$=3U][82w?~V0BIwku;LF(>VDY#mIv6sSמWX^::yk!%e#Gpka i5:(B(((((((hT_sXSJZE]?kNl'$![{g_y# vW>Fķit[e!h(21frem-a9A?# Tp>UYauhp#`'ңԒ]ZLꨢŠ((((((:t摸=OUۘ-d8'+P{,xQW>ilhgιl`=Zg(MoY qm⣸@TU]/-+>Mt9 @|^flMu ̀c 'އՋɬ[^8Fy&ڴ})x0/qЎJu܁qIFT=?h}3^5|j{9u/FmگՇ&n뛚)a*z#Z:5ņVa oj/y~!0*ΎHխ1_*^[-_)KZw FT+jwQE|QEQEQEQEQEQEq%#Qb |V|*OFS`z)Į%`%2rWOX=+xeEo#(ɮCV LU#>B&|-4{oFbC9ttQ^jҫ.idQEd0((((((>)Y7w*tLw·׭|Z[WMVP:zz4Ҿ(ĬF)R<:}\\W>a.?ڮQLho V@>޳\{U'OqU'޵ry~jY @+ 0}!=GaXn_e 6YX"F:_DCGM ֺrȋf!b\hrEҍ٣mo~])(KE-Π)QEQEQEQEQEQEQEWQ{mngTǻ==:zgک3ƒUC] tuyU܉I0іz]ZK%卯Y#x{}y۫+e`Wt0./Qԛ֒$2h(,/nR n&4,NNWätu#F8ϫ>n,f>7עˌ#I q&࢑=zUWSUu' EYQ\Q@Q@Q@Q@Q@Q@Q@Q@Q@b _ء?r+jugJ\vbi=.]\G;,kV!c"TCY6#u֙|'AKOaԵKXRc&oD QCEt'LHcy?Q^\)i;KX( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (?nfxnx‹ PNG  IHDR-desRGB pHYsqIDATx^޽ʣ="`,Q#j,Q?;~ؕ Ec,c7$ 64رB@DH{釡`:}utp BҙagCrrWDAy^m H;ӯjY~/袦&0߿~ꩧV\7dTH$ujkk[ZZvmcǢ.… NzgW?w-۬SdhѢ1ctS38->}MŐ!C adnaq8Ǜ]4k!3ڿD{]j?E| 0y+pbd ;a)y*,r9;TLƟ 7p @*h8! /̘1CV>z>~򫰹ڬ'cW_-c=V;蠃~򓟜|'N=O9唣+}%ڽ`*b!q^{M6KJ9*C۪xR,o:tI"iS-bןC|3W ?9TƮl1Fhzȳt VQ/~' YG뇰r-vm/^;$կjAItQX'E_tP#&@>h{G _bmGGjWkjC=Cx 7oBЫW/`5x{.[]|ŲX=%eoXz vľcGG ̎N -3&!zaOz"|ԁ/.U0y`ĊqGp~'KbhoN?PЉgPbQ~{NE9CY2R =|zW>3>+'axX_5LvݺuBnQ.Oiu' Ω278j)==kNg@T k52Jd6aLhv$9Y:}ֲ0a¬q}A8̝8xp"Y4n;> 0 6Hph@Yq3 ZAR7ݧj+uQDCG:pswFCQ"{72~1h޴i?ak/4 wa6rȡC",< X_{DC=4sL:^AMA JIQQHrDH\|g>O]g[xbY\Næ/+ vyhG++f缡5f]膥/mW'.Y<Ϟ]Ҝ-/i3'su"mJ" 觞zJxãsF yGXB }Z%2' \UC¶8?$\6l TO>C 8餓"4뮻G?hQj+ݚ݌U÷u'w;bk-ˌdQZҵ`Y%7pMr-1pVri7BƩO׮vF}O|Z8uvx`rK$Kn`i=={~8d%X3gNCCsv,<#h_~eZĖ~鋩|GH.jѻwop^/Y#.A ɩ-70477 آ Ҋj?׿;\x1夣o*PVDL#qm/@՘\?;Io2CAol8G GN`ۤ*d-˛;7֜;C൴Vj»M>0G[&g觼c –}BAI XAʾ}F@,Fx[oyי2qSWWiںSBh h ET&FA{b_ Qw^A{'|p͑$N26|L5At$<(G3;)6PguBuß>_VjtXǠ!J#{[Sv"nwaҼu]_MF2ZUX[:m/tcFS?s/-q՚~IN񹌈N)IT/inJK4r#UVfAk)@To+-TМ$`}hQp8=&CA8$0p@lB`I*-<Ð]حPR|`@`AQfp`턱Z_NroWcgbWD" Ԧ Wܮl{撜lp}֝7fË^l=X,F6H# ((ܬȘEC!H.Ҡ(EI*4\D!#R@Wð/C _e[Mf(16 pЪOEtEBV-IBt2S*FaEgg'ر %rm{*3wYA{`M58@Ψ>5VZrfM}&Ϻ^ʶw '>"X2 |+7 m]4 c/oF|@@S!S$]kx^JlL_rB^믿1#K.e /<_9- 3,A I$Qbh+B a9u6d4r4Az>Q8#Oރ2!U"򰡄40#3 K~ڌWW-T>;ylq',7uZBR-.B\ݒuXpɟ^zLI'R&ѐ!D@+dhbESnsqE<7Ao@bŊ. DDįsDk"UtO#9-ԡe]:З"@%j1P{JJ<ƝPE8`%lKJm/R:,Z"!B4攮!FLf.&]2qZL Wq!x/:$:!bKjșF9U0] <{#SO8*.BnfJEW^淃h5lT{o@eԪM9\Tm%i|E*z1/ ROj@ -bspښ`pEuO`,D',;w./")Ua2k[>P i(K rw H GDGN@pԋĐ"|_7̍ố ӳr-_ ƺMjSj8֬*XjZcu~I}^jΩ\Y9xnͨlʥ? 0a1"6Qa" `+vV~ѣG\$tA8;INesWAQM:{챇r(f@ڬ ^ёӥȦH_jN$|I\ԅ>TDs]6 '|Xi)r~ū6Ri{\<\ Nv}osC JhLdt ZZŅkTC0&·*pKѹ:h@&*!:TY&/`ˀMgXBi3%k ű&L""˔X"iFnoϫ*d]Dt(3URQ.LC,>D "#KfؚPNUY}b*Px vMycF 31$aM 0N|U [sK H #Ķ4^$MO)5 VbIpr! }=L~I&tpf]3Kh r/1/$&XAF@)@Up'6MY FL>-㔖cu+wGQvX,|̈́|+e\aV\WvgTQo3Q9B,2x' voʔ)J+\q\=i jkY-쌟Z#]jc%&NIuehˆ#( T-G@ @A ƫ'AiQG쉮CL(J|AP3u^bdre#, "I})S泧ՇV|C3_T+A7:jVh"vׯFCUvB|b?H>;>b }7κK@12s?|/%`"V` * "UDD     @ !       V"U$% & 2$bp42 /yD#2$m:l8MT>?D#$$$$$$$$$$$$$$$$$R$9:>63Gh4G%$$$$$$$b$xnx‹ n5 0e0e     A@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||S" ff3f3ff@f@ʚ;x9ʚ;g4PdPd )0hBppp@ <42d2d 0$2<4dddd 0$2 <4BdBdy 0$ ___PPT10Dtal0z[ 02DArial0z[ 0" pp*___PPT9 z? %O  =  |/8  ` 33` Sf3f` 33g` f` www3PP` ZXdbmo` \ғ3y`Ӣ` 3f3ff` 3f3FKf` hk]wwwfܹ` ff>>\`Y{ff` R>&- {p_/̴>?" dd@,|?" dd@   " @ ` n?" dd@   @@``PR    @ ` ` p>>    (    6Ъ " `}  Nȹ0 ȩ |  (  0ȭ " `  Vȹ0 MѤ¸ |D iȲ X  K  7  /  ,  0l "^ `  F*0B  08 "^   H*0B  0 "^ `  H*0BfB  0D>"   fd?"   Z ?" 8 4  B*(2     `_ж_жA ?"P x   B$!+;AFSS Logo"`p   T$!+;AL >J?FSS Logo"0,$ 0H  0޽h ? 3380___PPT10.A1O 1_0 x 0 ~((  ( ( 0|V D9  V R* 2   ( 0 V  9 V T*(2  d ( c $ ?F  V ( 0V  < V Vȹ0 MѤ¸ |D iȲ X  K  7  /  , ( 6V >Dw  V R* 2   ( 6 V > w V T*(2  H ( 0phΗ ? ̙3380___PPT10.td`  0X@(  X X 0TQ D9  R @* 2  X 0Q  9 Q B*(2  X 6P >Dw  Q @* 2  X 6(O > w Q B*(2 H X 0phΗ ? ̙3380___PPT10.t `k   %$(  $ $ <   >2007. 2.  ! $ HM ?"   HmȌĬ0l  (2  $  `?" $ # ld?" $ BM ?@ H"c   $  `_ж_жA ?"   $ B$!+;AFSS LogoPgP,$ 0 %$ # l,M))?"7I d&IAS 16 (Property, plant and equipment)"'0'B $ s *޽h ? ̙33y___PPT10Y+D=' = @B +!  H @ 0 h(  h h  `?" h  fd?" h <FM ?@ H"c   h  `_ж_жA ?" $8 .0R   hn.R   h # lTHM))?".0@ \ 1.  0  h # lLM))?".@`  ^" 3. Ȕƴ  0  h # llPM))?"@pR  b& 2. m0 (t 0  h # l4TM))?"@ R  \ 4. m0ij |X m(practical issue) >/0"  2 h T0YM?" L ((8x@B h s *޽h ? ̙33y___PPT10Y+D=' = @B +   @ @ | (   v  6aM T IAS 16(Property, plant and equipment) ~( rb  ' |<    6eM /  pI. Fg ' 7 # ltsM))?" @@ D-1982 IAS 16 \  1993 1(  1998 2(  2003 3(  * ֬ ɉx l(H)@ L-'-0<Ff F f  8 # l{M))?" @  2001.12. IAS 16@ mX 4Ĭ0 xmX Ĭ0 l8 D X 0ŌĬ0 58( ֐ǰ)D jK0 f f F:f  B ( 9 6\M  , 0ŌĬ0 58( ֐ǰ)X b   |<  l @  @  @,$D 0 :   f))?"@ @ >  6؆M@ z  Drb  |<   ?  0\M333 : D<4___PPT9 Z 0ŌĬ0 t IAS16t  Ȕ (t \ x.   f f f fF3* H  0޽h ? ̙33___PPT10+$D|' = @B D7' = @BA?%,( < +O%,( < +Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*@ %(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*@ D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*@ +k0  3*+* (T)(  $ `  M #"."Yp,$@ 0 : s %M 32 @ g f?"S  \ļijX ptD ܭ ( \  1D X  uD )&/P $' @`2 8 s V 32 @ g f?"0S  b\x0 ٳ|  P  @`L 6 s V 32 @ g f?"S0  |ݴ x P  @`2  s غV 32 @ g f?" `  bɌ0 @ ȩ P  @`2  s 0V 32 @ g f?"0 `  b Ɍ0 @ L P  @`(  s 0V 32 @ g f?" 0`  XɌ0P @`X  s (V 32 @ g f?"Y   :ٳȐǰ - ǀ tDžȐǰ - ǰX XP @`  s \V 32 @ g f?"0Y   Zݴ\ ǰX ݴ X - ɰM, X! ǀa@.P @`(  s a aĬX tT a Pׄ  P   @`   s V 32 @ g f?"0Y  " a ǀaX (a - PׄaD `x(\ `x * ¥tǐ( tǰ(t $ tǐ(@HP  ) @`$   s  32 @ g f?"0Y  TP @`   s   32 @ g f?"  ,N / A 1 ǝ ĬEX *PC "  @`   s   32 @ g f?"0  V , ) X 0 )X ĬX B,P  ,  @`(  s ( 32 @ g f?" 0 XP @`,  s # 32 @ g f?"S \̹ xP @`  s 4% 32 @ g f?"0S 2\  ȩ ȩ Xļ\ ȩ(classļ)N/P   N   @`&  s 5 32 @ g f?"0S VP @`  # lx= 3fg f?" ^ 0 58 F  @`   # lTE 3fg f?"0 XIAS 16 F  @`   # lM 3fg f?"0 WIssue F  @`B  Z 3o f?"B  T 31 f?"B  T 31 f?"SSB  T 31 f?"B  T 31 f?"Y Y B  T 31 f?"  B  Z 3o f?"` ` B  Z 3o f?"` B  T 31 f?"00` B  T 31 f?"` B  Z 3o f?"` zB 7 <1 ?"   # 68R /  F '  C 6U I  na!. Ȕ(tB F'< E Z ?"3@,  .`$ Ȩuǝ a$X°1ǔ!& B ,  F Zȇ?" `  J*ɕ& B  K Z\_?"9 @  L *m0& B H  0޽h ? 33___PPT10+3D' = @B DW' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*B%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*BD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*B+    P(    6\M  F b |<    64M  B % ȩx(16.3) (1) IFRS 5   D ٳǰ   0x  ֐ǰ (2) \ٳ ( <ǰ(IAS 41) (3) Ь@ ( ǰX x !( IFRS 6    60,O@P0"  % \ x t (16.7) `$ ǰ<\0 XՔ  ut 0 Dž 1t . a$ ǰX ݴ| °1 nj !`  . % D  l(16.8) ଐǰ<\ XX՘ ɔ\ D 01D\ 1Dt ` <\  @ ֐ǰ<\ X % xX !(16.9) ֐ǰ \ X l1 t X DȲh 0X \ iD $X Ȉ ȩ ; , 0X x”t@ ֍x $,   1 @ (X XՔ tij ٳ|XՌ ȩ (16.10) % \ ݴ(16.11) H  XֽX t \ ݴXՔ ֐ǰ@ x ǰX ȨuD ¤0 L8 ֐ǰ<\ x`  0x2 #(8xJ(8x@(8xW(8xN8Z BBBB G G G G  G G G G G  BBJBBB BBBB;BBBB BBG  G G G G G  BBBBB:Bb+j b  63O /  bb!. Ȕƴ - x. F   6XOL   Fr# |<  z 0     ,$D 0r   f|dO 3g f?#" `0  Mnew.8xF   ZfO 3 g f?"op  P*0(2g H  0޽h ? ̙33ia___PPT10A+(+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*+  > 6   (    6rO  F b |<    6H~O   % ֍x ݴ(16.12) - ֐ǰX x0D q` t ǰX ǀa h * |x  ( D(day-to-day)@ ux % Ȕ P (16.13) - ֐ǰX x0D qXՔ Ŕ t ֐ǰX ǀa h % 0x iՀ, t¬(16.14) - ֐ǰX x0D qXՔ ǀa hX x *  : D0X h \ 0x iՀ (t ֐ǰD 久Xp t$` L iՀ@ ( | X xXƔ ŀ@ ĬL) 0xh  BBBBBBB%BB BBBBBBBBBBBBBBBBBBEBB  6|O /  bb!. Ȕƴ - x. F   6OL   Fr# |<    N?"  Z   0XO333  |aD<4___PPT9 D  x”t D q\ ֐ǰ t  ݴ \ !N#  ! g3H  0޽h ? ̙33y___PPT10Y+D=' = @B + X P   (    6O  F b |<  R  64O % ݴX l1ƌ(16.16) `$ 8, X \ ݴ8| X 久`x tǸ D (\ l a$ Ɛ XijXՔ )<\ ǰD `  ij] DXՔp  ( (16.17) 1) ֐ǰX 久  t$ <\ ( \ 2) $XΥnj D 3) \ ơ  4) $X  pȽ 5) ֐ǰt <\ ٳ ŀ| XՔ  XՔ . ,   TX a@ t  (\. 6) 8Ō XՔ ̸ b$ ǰD p, tմXp | lXՔ p <\  * t ֐ǰD ݴ\   t ֐ǰD 0ٳH ଐǰ txX <\ \ \  0xu(0x(0x( BBBG G .G G /G G  BBBG 'G TG )G  G 'G G FFFFFVFG B,3  6O /  fb!. Ȕƴ - ݴ.F  6OL   Fr# |<      `DO3fg ?",$D  0 n * |x Ʃ $ ǰٳ(testing h) - $ t$(((̸ ) - D680P B-BH  0޽h ? ̙33___PPT10+HFD' = @B DD' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =+4 8?dCB1+#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<* D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<* +8+0+  +  t`(  t t 6O  F b |<   t 6Pr j % T 0| \ lD(16.18) 0ٳH T| X0 t ֐ǰD \ t ǰD p, tմXp  | lXՔp <\  Ȉp\ ̬ % ݴ D̲ (16.19) (1) \ $D $XՔp  (2) \ D| XՔp  (:    \ٳ ( ) (3) \   \ 5D   (: P!(D) (4) |D@  0 |D - Ɛ XijXՔ   LX * t Dpij  X XՔ XՔ * ֐ǰX  Ĭ XՔ * 0X  Ȁ  |ǀ| 0XXp Ǹ1XՔ  XՔ % t$\ ֐ǰX ݴ(16.22) - 乩<\ t$XՔ ǰX ݴ@ ٳ| 0x] 0x>8U;0PBBBG G G  G 1G  G G G  G  BB=G G *G  G G G  G G G BBG G BG G G B BBBBG G  2 t 6pP /  fb!. Ȕƴ - ݴ.F t 6#PL   Fr# |<    t  f+B#style.visibility<* t%(D' =-6B'blinds(horizontal)*<3<* t+: yq p (  p p 6@P  F b |<   p 6LP &% lDX T(changes to existing provisions-IFRIC 1) - ǰD p, tմXp | lXՔ p <\  X T `$ X, ɜ0 X T a$ `x`X T - t\ X @ t ֐ǰX \  - , 4 t ȩ( 1) : t ǀa \ X tǀatX a@ ȀDX 0| ǰŀ \ DՔ 2) : DX Ǵ ǰ ƥD ɔ J<ǘ Ș̬ ƥ DX   X DX uD x ; Xֽ` <\ l D t m l (new obligation) mȌĬ0 U\ 8l <ǘ 0 DX T@ ٳ|XՌ ݴ\ x| ` <\ 40xZ E0xi 0Z0x B BBBBBG G G G G G  BBBBB BBB BBBBLBBB&BcBB BBB)BBBB .LE03* p 6rP /  fb!. Ȕƴ - ݴ.F p 6vPL   Fr# |<  z 0  p ,$D 0r p  fP 3g f?#" `0  Mnew.8xF   p Z؄P 3 g f?"op  P*0(2g H p 0޽h ? ̙33ia___PPT10A+sD%' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D' =%(DG' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*p%(D' =-6B'blinds(horizontal)*<3<*p+    ( (  ( ( 6`P  F b |<   ( 6$Pt8 ^ % ݴX !(16.23) - xX a(cash price equivalent) - ֐ǰD 0ֈpt<\ lXՔ , a   aX (a@ IAS 238 0| TX JŔ \ ̹0LX 0 x tǐD<\ x % t ݴǰ* 8P Bz 0   ] O ,$D 0r   fQ 3g f?#" `0  Mnew.8xF    ZQ 3 g f?"op  P*0(2g H  0޽h ? ̙33TL___PPT10,+jayD' = @B D' = @BA?%,( < +O%,( < +D' =%(Dr' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*DG' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*+8+0+D  +: y q  x (  x x 6P<n  F b |<  F x 6|/QP0: r % x tX !(16.29) - tǘ D - ֐ǰ Xļ\ ٳ|XՌ ȩ(Class ļ) 1)  : ։ ٳ| 2)  - X| °1 nj !`  ǔ ̹ ȩ - X X LX Ĭa (̐ĬaD (\ aD ǀa<\ h - @ tQ 3 g f?"op  P*0(2g 4  x H`,c ?" ` 0 * ! Market value| p h0x2BFBFBH x 0޽h ? ̙33ia___PPT10A+(+B#style.visibility<*x%(D' =-6B'blinds(horizontal)*<3<*x+    |= (  | | 6pXQ] o0b |<   | 6 [Q /I B  | 6eQ  0 2)  (Ĭ) - X \ ¥ǝp pX p  JŔ ֐ǰX Ŕ LX P ) Xt X| !`  L(16.33) `$ u(income approach) a$ (depreciated replacement cost approach) - 0 ֐ǰX X ٳX ij 0| |p X ٳt ɔ\ D ` 

BBB0BBBBB2B BBBBBBBBBB)BB'BBK,. | 6TQ /  p&b!. Ȕƴ x t !.F2 | Tfc?"%xZ j̕.8xFH | 0޽h ? ̙33y___PPT10Y+D=' = @B +  = 5  (    6Q] o0b |<    6Q /I p&b!. Ȕƴ x t !.F  6Q&L, vd 1) u(income approach) ¥t ǔ t\ ǰD tǩt (tD t X or Pׄ`xǕ(DCF) D tǩt 2) (Depreciated Replacement method) - Reproducing cost after depreciation and optimisation * depreciation : ٳ ǰX   X@ (\  * optimisation : ǰX lT(obsolete), ɷ(over-engineered) - ȩ - Y, Ѽ, <  1X ֐ǰ(no market) - a -> \ | <\ $` DՔ () @ ֐ǰ AX \ ¥t Ŵ | 1000<\ !h. IAS 36 Xt !\ a@ 800|L -> @ A| 1000<\ xX \ ǰ 200D x 0xI -0x  0Z0xBBBB B BB+BBBB B*BBBBBBBL (M%  5!2  TQ?#" `m  ^ X)* 8x BH  0޽h ? ̙33y___PPT10Y+D=' = @B + ;(    6Q] o0b |<    6XQ /I p&b!. Ȕƴ x t !.FH  6pQL,  2)  (Ĭ) < Ĭa ̬ > ͥǀa 200 Ĭa (80) ¥ǀa 120 X 150| `$ ǀat a |XXij] Ĭa ͥǀaD D@  ͥǀa 250 ( 200/120*150) Ĭa (100) (80/120*150) ¥ǀa 150 a$ 0tX ĬaD pX ¥ǀat at ij]  ͥǀa 150 Ĭa - ¥ǀa 150 a0x0P0x BBBBBBBBBBoBB+     H  0޽h ? ̙33y___PPT10Y+D=' = @B +V }u  (    6Q] o0b |<    6Q /I p&b!. Ȕƴ x t !.F  6RP0E   2)  (Ĭ) - X  : tǰt h ֐ǰ X ȴ| (Class) ) `$ a$ @t< b$ 0ĬX c$  d$ m0 e$ (ɷl *   -  X ̬ 1) X (revaluation surplus)<\ Ĭ ǰt p(0  ̄) L tulj<\ (ux) 2) X u<\ x * Ĭ\ u, t ǔ < ( NO0x BBB BBB BBB>BBBBB B BPBBB BBB<   5 4H  0޽h ? ̙33y___PPT10Y+D=' = @B +  0m(    6 R] o0b |<    6TR /I p&b!. Ȕƴ x t !.F   6\RL,a  2)  (Ĭ) * ĬEX `$ ! : ɕ<\ Ĭ̬ a$ ! : t 4\  * IAS 8 0x ĬEX @ D ȩX՘ ֐ǰ, 4֐ǰX <\X \ XŔ D ȩX JL(IAS 8.44) * EX tD qXՔ ` DՔ(IAS 8.20) 0xL0P90x BBB BBB B B BB ,BB Bf*4!  Hsc?"9`  " ! ɍx Data DՔL0x2BFfFfP  Hc?" P  b ! provide reliable and more relevant informationL20x2BFf/FfH  0޽h ? ̙33y___PPT10Y+D=' = @B +t   @8C (  8 8 6 5R  F b |<   8 6@RP0  b. % 0P  Systematic basis over its useful life and separate depreciation % ļ (16.43,44)  component accounting * component : physical or non-physical(major inspections..etc) - ֐ǰD l1XՔ X t ֐ǰX ȴ DPX ɔXt, t ֐ǰD ļij\ lX  - @ )t ٳ|\ D X՘X <\ i * , ” X՘X ǰ<\ ( : D0& ) % \͌\ Ĭij й tX,  t ǀ(16.51) %  (16.55) - ֐ǰt Ɛ XijXՔ )<\  ǔ   * ֐ǰt p   IFRS 5 0| Ȑǰ<\ X   `x   0xO(8xM8PBB%BBBB B BB@G BG  G G G G  G G G G G  G G G G G #BBBB B B(G G G *G  G G G   8 6BR /  db!. Ȕƴ .F  8 6fRL   Fr# |<  z 0  8 S 7 ,$D 0r 8  f(rR 3g f?#" `0  Mnew.8xF  8 ZtR 3 g f?"op  P*0(2g H 8 0޽h ? ̙33ia___PPT10A+(+B#style.visibility<*8%(D' =-6B'blinds(horizontal)*<3<*8+p   P? (    6R  F b |<    6xRps ^%   tX(16.56, 57) 0X ǰE 0| | iX   D  L ( ) t ݴ 400 0Ĭ| ݴ. 3D ¥ ٳ 0Ĭ|  Ĭtp ݴ 3D D\ 0ĬX ¥ t 150 | tXΔ 150(400-150) %   $m(16.56) ǰX %tǘ < ɷD \ \ ǰX  4 p % )(16.60) - ǰX  ut D |  - \͌\ Ĭijй ǀ(ĬX <\ ̬) - aŕ, aŕ, ɷ D@ t

+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*+u   `D (    6pR] o0b |<    6pR /I x.b!. Ȕƴ (impairment).F  6Rp T % ֐ǰX ŀ(16.63) - IAS36(Impairment of Assets)| ȩ - X Pׄa@ Risk-Adjusted rates| X `x (։¥tǐ( tǰ (\ t $ tǐ() % \ (16.65) - t ȼ\0 D @ D XՔ  u<\  - , , ֐ǰX ݴ@ lX Ĭ̬ ( : ǀat 600x t T֬  Ȁ x Ռ֬ 100̹D , 900̹| ȳD D D 1) 600 / t< 600 2)  1000 / tu 1000 3) t< 900 /  900 0xE '0x0P B4B BB B BBBBBB B*B#BB BBdBBBB<BBBBBBLiz 0   ),$D 0r   fLR 3g f?#" `0  Mnew.8xF   ZR 3 g f?"op  P*0(2g   Hc?" w x ! $L 0x2BFfFfH  0޽h ? ̙33ia___PPT10A+`AD%' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D' =%(DG' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*+    p (    60T] o0b |<    6dT /I j b!. Ȕƴ aŐ x.Ft  6T_[  step1 XX l t XD <\ Xt ŀ|  step2 aX  MAX (`$ a, a$ X) 1. ŀX (Identifying impaired Assets) t |ǴŬD 1t @ pttǘ iD  ǰX tǘ 0 0x XX X}D XՔ ¥XX X} 0t \ 0 , ¥, , ` XֽX \ T ¥tǐ( X <\ xt ǰX X `  ǔ 0X  ǰtǘ ǰX  1 0 X}\ս & x   n0x 0xBBB BBB BBBB BBB BBB#BBB"BBBB BBBB BBBB BB BBBB BBn'#2  N,T?#" `DTz BIAS36(Impairment of Assets)X Ȕƴ*"8x"BH  0޽h ? ̙33y___PPT10Y+D=' = @B +     (    6X+B#style.visibility<*\%(D' =-6B'blinds(horizontal)*<3<*\+  P l(    6P^  F b |<  |  6c 0   % 0 ( m0X (t m0 \ | D<\  ] h VS m0 <\  ֐ǰX ǀa a X (t ɔX  t ǰX aD  -> 8x | a<\  ǔ? 0xBB BB BBB@BBB BB*B BBB4?  `+  6XS 0  bb!. Ȕƴ - . F   6/L   Fr# |<  H  0޽h ? ̙33ia___PPT10A+(+B#style.visibility<*\%(D' =-6B'blinds(horizontal)*<3<*\+$ $(    6rU  F b |<    6vU 0  n$c!. Practical Issue.F  6xUL   Fr# |<  l  ,$D 0    UgPgֳ?djJ ))?"6?@`NNN?N  : 0X \ u%t \( ǰ Xt x uD ,Ƭ X 0D l`  L) 췘 ŀ, X  <\ Ĭ̸X pȑ1t

+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*D'' =%(D' =%(Dw' =4@BBB B%()))D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*D' =%(D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*D' =%(D' =%(DG' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*+8+0+ +  ` (    6lc  F b |<    6ԕcL   Fr# |<  ~  H?"0  C AC:\Program Files\Common Files\Microsoft Shared\Clipart\cagcat50\PE01460_.wmf^    C AC:\Program Files\Common Files\Microsoft Shared\Clipart\cagcat50\BD00028_.WMFl/,$D 0H  0޽h ? ̙33ia___PPT10A+(+B#style.visibility<*\%(D' =-6B'blinds(horizontal)*<3<*\+  0 ,p(  ,^ ,S L}   V ,# l`!VTiTi ;  V  H , 0phΗ ? ̙33, 0 l|(  ld l c $(L}   V l 3 rhVTiTi( ;  V  H l 0phΗ ? ̙33rF * 55N$ 1P+Q0 ,^J<v&c+ CL nTp` qAPXf7(#(w / 0Oh+'0Q px    $,PowerPoint ̼ںiKimonoioi740Microsoft PowerPoint@K@ T@@@I GPg  R('& &&#TNPP2OMi & TNPP &&TNPP     'A x(xKʦ """)))UUUMMMBBB999|PP3f3333f333ff3fffff3f3f̙f3333f3333333333f3333333f3f33ff3f3f3f3333f3333333f3̙33333f333ff3ffffff3f33f3ff3f3f3ffff3fffffffff3fffffff3f̙ffff3ff333f3ff33fff33f3ff̙3f3f3333f333ff3fffff̙̙3̙f̙̙̙3f̙3f3f3333f333ff3fffff3f3f̙3ffffffffff!___wwwϧϧϧϧϧϧϧϵϵϵϵϵϵּּּּݼּݼݼݼݼݼݼݼݼݼݼݼݼݼݼϧϧϧϧֵֵֵֵֵֵֵֵֵּּּּּּݼּݼݼݼϧϧϧϧϧϵϵϵϵϵֵּּּּּּּݼּݼݼݼݼݼݼݼݼݼݼݼNJ񒒼ȧȧϧϧֵֵֵֵֵֵֵֵֵּּּּּݼݼܬݘϧϧϧϧϧϧϧϵϵϵϵϵϵϵּּּּּּݼݼݼݼݼݼݼݼݼݼݼݼܻݼ’ϧϧϧֵֵֵֵֵֵֵֵֵּּּּּּּݼݼݼϧϧϧϧϧϧϵϵϵϵֵּּּּּּּּݼݼݼݼݼݼݼݼݼݼֵܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼܼ֯յִֵֵֵֵֵֵݼݼݼּݼֵֵֵֵֵֵֵֵֵּּּּϧϧϧݼݼݼݼݼݼݼݼݼݼݼݼֵֵּּּּּּϵϵϵϵϧϧϧϧϧϧϧݼֵֵֵֵֵֵֵֵֵֵּּּּּϧϧȧȧȧݼݼݼݼݼݼݼݼݼݼݼݼּݼֵּּּּϵϵϵϵϵϧϧϧϧϧϧϧϧݼݼݼֵֵֵֵֵֵֵֵּּּּּּּϵϧϧϧȧݼݼݼݼݼݼݼݼݼݼּݼֵֵּּּּּϵϵϵϵϧϧϧϧϧϧݼݼݼֵֵֵֵֵֵֵֵֵֵֵּּּϧϧȧȧȧȧ--&TNPP &0 DArialNew Roman2t\ )0tY 0"0DtlNew Roman2t\ )0tY 01@DPalatino Roman2t\ )0tY 0PD˳atino Roman2t\ )0tY 02`DGeorgia Roman2t\ )0tY 0pDWingdingsRoman2t\ )0tY 0DImpactgsRoman2t\ )0tY 0"DWingdings 2man2t\ )0tY 0DCouriers 2man2t\ )0tY 01Driers 2man2t\ )0tY 0D\Ցrs 2man2t\ )0tY 0D\Ց…prs 2man2t\ )0tY 0DHYܴ|xMs 2man2t\ )0tY 0DHY=Ms 2man2t\ )0tY 0DNSimSuns 2man2t\ )0tY 01 b8.x  @n?" dd@  @@`` .& K&2A4/+&   #uzAcD/Bl   l)% _#C @ *W 9)1S+=1),44>@12s?|/%`"V` * "UDD     @ !       V"U$% & 2$bp42 /yD#2$m:l8MT>?D#$$$$$$$$$$$$$$$$$R$9:>63Gh4G%$$$$$$$b$xnx‹ n5 0e0e     A@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||S" ff3f3ff@f@ʚ;x9ʚ;g4PdPd )0hBppp@ <42d2d 0$2<4dddd 0$2 <4BdBdy 0$ ___PPT10Dtal0z[ 02DArial0z[ 0" pp*___PPT9 z? %O  =  |/8rGF?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root EntrydO) SPicturesaNCurrent User>SummaryInformation(=R      !"#$%&'()*+,-./0123456789:;<}>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefhijklmnopqrstuv{~PowerPoint Document((DocumentSummaryInformation8 g DtmSuns 24$2t\ )0tY 02DTimes New Roman2t\ )0tY 0 DArialNew Roman2t\ )0tY 0"0DtlNew Roman2t\ )0tY 01@DPalatino Roman2t\ )0tY 0PD˳atino Roman2t\ )0tY 02`DGeorgia Roman2t\ )0tY 0pDWingdingsRoman2t\ )0tY 0DImpactgsRoman2t\ )0tY 0"DWingdings 2man2t\ )0tY 0DCouriers 2man2t\ )0tY 01Driers 2man2t\ )0tY 0D\Ցrs 2man2t\ )0tY 0D\Ց…prs 2man2t\ )0tY 0DHYܴ|xMs 2man2t\ )0tY 0DHY=Ms 2man2t\ )0tY 0DNSimSuns 2man2t\ )0tY 01 b8.x  @n?" dd@  @@`` .& K&2A4/+&   #uzAcD/Bl   l)% _#C @ *W 9)1S+=1),44>@12s?|/%`"V` * "UDD     @ !       V"U$% & 2$bp42 /yD#2$m:l8MT>?D#$$$$$$$$$$$$$$$$$R$9:>63Gh4G%$$$$$$$b$xnx‹ n5 0e0e     A@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||S" ff3f3ff@f@ʚ;x9ʚ;g4PdPd )0hBppp@ <42d2d 0$2<4dddd 0$2 <4BdBdy 0$ ___PPT10Dtal0z[ 02DArial0z[ 0" pp*___PPT9 z? %O  =  |/8r))F#(w / 0 DtmSuns 24$2t\ )0tY 02DTimes New Roman2t\ )0tY  ՜.+,0    wȭ KIST  2Times New RomanArialü PalatinoGeorgia WingdingsImpact Wingdings 2Courier Ѿ߰ ѾŸ HYM HY׷NSimSun1_⺻ PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼PowerPoint ̼  ۲ ̵  "_i ̸ƐtDŽtY 01Driers 2man2t\ )0tY 0D\Ցrs 2man2t\ )0tY 0D\Ց…prs 2man2t\ )0tY 0DHYܴ|xMs 2man2t\ )0tY 0DHY=Ms 2man2t\ )0tY 0DNSimSuns 2man2t\ )0tY 01 b8.x  @n?" dd@  @@`` .& K&2A4/+&   #uzAcD/Bl   l)% _#C @ *W 9)1S+=1),44>@12s?|/%`"V` * "UDD     @ !       V"U$% & 2$bp42 /yD#2$m:l8MT>?D#$$$$$$$$$$$$$$$$$R$9:>63Gh4G%$$$$$$$b$xnx‹ n5 0e0e     A@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||S" ff3f3ff@f@ʚ;x9ʚ;g4PdPd )0hBppp@ <42d2d 0$2<4dddd 0$2 <4BdBdy 0$ ___PPT10Dtal0z[ 02DArial0z[ 0" pp*___PPT9 z? %O  =  |/8rpdLd#(w / 0 DtmSuns 24$2t\ )0tY 02DTimes New Roman2t\ )0tY 0 DArialNew Roman2t\ )0tY 0"0DtlNew Roman2t\ )0tY 01@DPalatino Roman2t\ )0tY 0PD˳atino Roman2t\ )0tY 02`DGeorgia Roman2t\ )0tY 0pDWingdingsRoman2t\ )0tY 0DImpactgsRoman2t\ )0tY 0"DWingdings 2man2t\ )0tY 0DCouriers 2man2t\ )0tY 01Driers 2man2t\ )0tY 0D\Ցrs 2man2t\ )0tY 0D\Ց…prs 2man2t\ )0tY 0DHYܴ|xMs 2man2t\ )0tY 0DHY=Ms 2man2t\ )0tY 0DNSimSuns 2man2t\ )0tY 01 b8.x  @n?" dd@  @@`` .& K&2A4/+&   #uzAcD/Bl   l)% _#C @ *W 9)1S+=1),44>@12s?|/%`"V` * "UDD     @ !       V"U$% & 2$bp42 /yD#2$m:l8MT>?D#$$$$$$$$$$$$$$$$$R$9:>63Gh4G%$$$$$$$b$xnx‹ n5 0e0e     A@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||S" ff3f3ff@f@ʚ;x9ʚ;g4PdPd )0hBppp@ <42d2d 0$2<4dddd 0$2 <4BdBdy 0$ ___PPT10Dtal0z[ 02DArial0z[ 0" pp*___PPT9 z? %O  =  |/8rρ#(w / 0 DtmSuns 24$2t\ )0tY 02DTimes New Roman2t\ )0tY 0 DArialNew Roman2t\ )0tY 0"0DtlNew Roman2t\ )0tY 01@DPalatino Roman2t\ )0tY 0PD˳atino Roman2t\ )0tY 02`DGeorgia Roman2t\ )0tY 0pDWingdingsRoman2t\ )0tY 0DImpactgsRoman2t\ )0tY 0"DWingdings 2man2t\ )0tY 0DCouriers 2man2t\ )0tY 01Driers 2man2t\ )0tY 0D\Ցrs 2man2t\ )0tY 0D\Ց…prs 2man2t\ )0tY 0DHYܴ|xMs 2man2t\ )0tY 0DHY=Ms 2man2t\ )0tY 0DNSimSuns 2man2t\ )0tY 01 b8.x  @n?" dd@  @@`` .& K&2A4/+&   #uzAcD/Bl   l)% _#C @ *W 9)1S+=1),44>@12s?|/%`"V` * "UDD     @ !       V"U$% & 2$bp42 /yD#2$m:l8MT>?D#$$$$$$$$$$$$$$$$$R$9:>63Gh4G%$$$$$$$b$xnx‹ n5 0e0e     A@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||S" ff3f3ff@f@ʚ;x9ʚ;g4PdPd )0hBppp@ <42d2d 0$2<4dddd 0$2 <4BdBdy 0$ ___PPT10Dtal0z[ 02DArial0z[ 0" pp*___PPT9 z? %O  =  |/8r. Y