ࡱ> _\]^`!{bﲡ\({"p>0e.IxZk[U~orIVVAlӦ mC_GǶ>] NmC2Cc?@A])779&M&pr|g>:)MP+ĨiV1vkz),OItL[N-&%+kE4VCP9!@hFIm-OjG}&0^I,nppAW4KYݤ<~/r?|.; 7H爑)fag`@E{W.lUz)b}!_>{ bL0B-._g.8pZ,j#|9lknW^]iO]_OYD/_\[`[8{:lWcV0Lu%-cT+Fs|Di&2ǂW=Wk *c iTJWLhaZ95qNt&#^1!Uy#'&LҒMezcX/;xXBw5q%  eѶ,ڪE[h"휵-o.#j&'ZbS1G~f?qW<ի</;1}:q%wNV}$҉ܸ[1ĭiD>tPٖ? ۬t2ZҸy^[jt5'q#v|&i{ageѶ,ڪE[hmҢAҚ33%4ɗqkJａxTCv{?s ܫ !|!QS$MxV͹ ͲKj-G7V # q2SygE\v)Yj;Ԯioc!2zkx>;})r=Fa]y>hMk]/U{:^i|Tu6Mk8f3e{y;S,iN.gLkXJQhavZ@w>suZ{ hz@'P?yB4lnXKơ~ߏzVzWGu~}w2g*Gt_X`{Xf+u],]'#ƚzX!w8ҿ;r Kǧ;)H`nU{{W4;lWdҍ(9٘:WljX-UDT ,*sWs aprzItXFNjLcNCNS0I, /K@= b&&K*Jv1!v>Mx{pUE$$g\e3(KPyD Dp y5B :JQbbX>FD]15.Sefg٭b>>nvr. ՜>_ӝ{)S0Jc2jTjܠsf(kɢDL/߲TLEBJ)Y8sʙz@ 5ߋ~39iuP|k ө^D9RCj/]Q(?G2l=TUFtUFTT8Vw ~F ?F4g|u!=J5ҵ[Leykw JUz.{웺kqDBG*O*]q݄._'%[ھs=rZtS@z1W_l2} o,i4ct?5r{ϑvOjcy-/WA2?/ԝZ j~tD"=yJ\*7Zx˧sPB&XIJoqW6ZTz\,ǸO%?E-׆)6q=8d ]/X{dFW}A珡e⾉0ލb _Wh \5NR%au[ǭIX'۬ X&[6]M{'vH/d=8Lߦչ+_]xp2kǫ>gQ|_mw3x'P]2Z[!S\|7Z'=57ԚRگVk=TVB/FT~\ZRl5~:YkB/FtyQTЃm޽Z|7ZoS󶷌 zV6k8-P拼_gX :TЃmrXGP拼B\&ktڽbJ(6ZupVB/F5d-4{R:h 2qdAB er(kc-{(}hև&k -"o>`8kAg쫭+Yk(G/Fk:kt{e>VЃm֧&k Z(Eh?frւXcO`uDP2_H֬`-*(u)6ZXdaB enS4tz?O.P拼:N[sJ[Pkk}E2_VSB :]tGzV>k}UVB/F Jd=^y *˾N*Z(Eha>9ƚY :J`XЯѺHhIyFk|57tv>TЃmF}~z>nSWxlyc)):\?nT%UЀNUc>KNWVQz[^2\*+ ;߉Sz^uk IR1RL01cD stL̡11sDL11cTL܇1ю1gl?z=y~&8ĘtQ/A3UOyu۪{\תkSB=?G q!0oc><kz9G)>~~~vD{AUIg4,qn59gUլxe^O׌7| [,!5} /buۚXN&0soJ36>>jB m sMm5A.p_fLoNȃbDF~`^Ņ|ܣ 35QjԶ=\X Xk(;6pDD.laep?3vێl. f2\փmǒ6ȅOpa'3nێm. wphh=vosᐈ\ k Ɍփm3ͅ#ryT.|Ef5 "rዬ2\xmփm3ͅ"r~H.փmͅk~ ~Č֡`k6DD.փm\ f2\ 3!^㱹p`D.<ĚǕ.fN^p@D.dMeSTҭqe\   83!wJhe:03"*X4.fWl{mŒ\`р Ɍփ_\`р 1߽`K.'x2*D½?.|mրNہݞpnzan9.|٭] ;߉}5p3wzaBRp u` rc5:4(l.̈ȅvPLPL찆AbRb;l v('v&vhW!A6Ss0/`8ڭǜN=O? [3 #3v;;l&vH;"j+i^H'vXG찖ءa~Åpa 3"ra`._璥 mGY -.|M%s40.~3•|l YJmͅZB&f85/ [ʵ/,g'C.ΌV`~a kIfz Y w3=`~ì|ȅ05i=_Ě/\<3Zփ_ͬ?Z/la!gF{B땋/|5;B.<֪`~a+k m֛.]vpk 3N wfgȅڴ/lcΐ ;ڴ/)X4NfZ*ppaAD..X4Ch۵l{=\*X4WZ\ Z­'.|ym~RJT.,3}ntڮ]ÜevKza_`΀ cv{H ;:8N ;\]/,m?0?"rC!C!Ýw;!vG찀^b%9-*;C`|yGӦ)>~~~vD{UQBa-C1a);Cp7\bo.,ppa~D.lX\T\x!(pJ wY\Xf…GMhvΥ(EŅXJf4bme7:"/p9kCfb+\~SeK.,f hZs]qΘ eK.,e͚ ˙ZKKyɅq֬Bc+p(E^rak>ra=3Zփm9yɅ5rhZ4?(raZ5\3Zփm\8$"ֲ֐ 0mz FM-­hZcsᰈ\XϚ-!ncFkz+ Gl Al. \ŒVN |G:ncFzT "ra`р j*nfz% y\v_/ 7 f Zv:mc`΀ bv[m5"" ٭D ;J0g&\B "ru6pu;@0fb[n#vB0y:~C\xqۘO1ahsx?'o/Ўh8E•t n;;L#vL0a"M7;'v^_~b\%K˅bێx/ βpŅi~ps)|wqX> Ym3xJcm{s<@/ dz֢Pk3D֛sp-B*E^rD\r"f۵osR/ og͢ 2Mz{/2_%Ne k yɅ6bfZm~a ~!"/p6kp-3|~aн_HeK.Ϛe!gF[`/,˽_HeK.\Ț!1-z{VuR/ fuȅhK^ppB*E^r֬ mփcq{|\57\Xˌ\_"~!"/p9kև\mփcp~!"/pk6\XόVFpe{|\XĚ !60i== [W yɅ+\BZfq\JZ#|\Lhh˴l{=](E^rE.cF_%ѸΓ\Xh5wlɅ y^]]\/t}v3-i;Qss\mv:},cv녝9~3p3gza)~pLysX;\Bp).#vJb1?xtW!A6Ss0/`8ڭǜ"=O? [3 #3 vH#ԍ;\K#v.'vE;$vD_~,\%K˅bێx/ pŅ3\(TQ *Ilӛohӱy>~*LuԹQK`<1?9b!RΟcپ%k~❙woHr_:jA 6of'~/sRS9}ynggMq>8yDrg/-/3[~>zy˃!iy2z'_aqH ,^7sXTbiMZ|ku +ISW_Kl|P9.b@=wCJQeb<$bl'xڵXMLU>wWDM}U5JMLHL M&bB#1V_^օ .anܸ21ژ<ʍ&n$7oəss=EDs:PmnхDc/k~Kya+.P%{Q_d NQHSׇAk%/E0{5mwZzr˅4 _>u}a4]0ROcl 0vzcg|cǧމCb39g^Vz~|Ҧ7dx apP'O9h@˞J^ezGz{!=IoND;舣bDBO#sMw6򭭳^ qIi]RWXݛrdZgA|K 3Ӯŏ(t4#cF?Mow3mGE6%2BmR#UR?USA5?+o@GE~ޣ„gƅ΋ ݆btpQL ->}{8r: z|;v]l^oĶ!nKmkY?qn<ͫY)drmd!U\fpDaПF8~X ?}&oJWTx};g͡1 Ӹ'`28s)K昼GX23˭y0$_vÇ"o/pG b_m L2,e(<2 /ٗ۹kA~ GReqŻpmjr!͎>VLwZ7..K^D7Vu_<-LmS%%t])&mb#Ned.K|oA.'3ZP'uړQ4ƒgz4?־=8]܆/.~eypLI S89멉{Faxqߔ&ۤMTNY_Aex O9kv'-vҚ9 ۷M?4&KS%7yɣ1GS1!vf37:6}3;?GGA;vRk>)},yWEmQ[lY_Ml9[.[N~5lly¶7gZng/3Uo|cllYĖsb[W[ly/aתVmyRI[@=x8j*Xl=bU8iRxWkSA$F4jm) GZ56bEm`!mIQ=xP"z? hQIK}o6.K7 ;3;;e}Fv a#|a&!mz!ubAHoBDiF9?̖1| ._(E9 c%c8m1eZQxާm](HGM7-< ~34> ǟ,'6V!D{I mR <(juEXGD Lc~5/jiY?b޵V~ Ԃ=Z~Ey2g8|}[i?Q!rLnDo}o={[_DSl! Kcf]ڭSNy^S7o'V O/8ˀR9[Q"y9jLBk1֤},`}3(/bt+hhYGO6Vtd{7C~?/wu=J{epW*g"X_ p S`p2g7-zq}rǫ87#t4&Br52f={lԹ*wMW難ߵCWԹ}Us3~P}??qAǮ#<%ik鮒HYS23FwQ( i!^i$+42͟sda%R<7EtE9H ]N$ÜQFiךE;*t:37;97~θw0^+z]2q⛪,~%5v9_B3 C:%_Ю/_5׵"z-|I?rڍs RT s?lp#ίb4Yǿ_ԶSRjްv27HJtB~fa*Awܝ0+7`l{>}e/chsSelR{DNg:_}EY<错2-ngZ<`Yf =L~=4thIi_짬B?o)AU([Gh:*l:k1ω y#c"6M\~81MzL &UnM{"&V;XLl[3/L:0_[|Vgly% 봟t,FK/QтyT]J>Ŗ4f%f2UHDpS3p[ued.nnUp]n8f̢Z4]n8wE3`8n.F1c%Kl`F1 wqv7_ '؞XZ9r  F3:D8y1$ө|@ /ű[(ydBLRm2 XnyUG^-o˫KyqyU o˫ry%3`˫vWqyUG^L|qy@yUA^ d,Jh@8rWe 5 ҥdUUwk]qW$y̕U=v/+|q){]_w W'|!뗗lwu:,ezX!MxZA/ .u ./1-/'G>%q {~/5y5we+-sweK3w]Yݕee,zݕʲ2wW3m&Yݕ wenY+̮2b*_-pWʲ ,re.,򖹼wye-o#sT3drJW\^:喷չp#o˫{y\^˘YO\^ o˫;rd6|y2i}M?2yL[;iL[g򲂼m.!.\^LnQꂼPߚ7"K(nyc K( 4KPK(nyc K(\^6̥׼1% y -oLyk\OGݘ[=JhzA_ R_B1%ߘ%19̥|M>7D ˸s5sy\^͑1|T 3Tr>Tk Tr'!5;k Tt䕲L:PC*kk Ty){5 oHyM!5!)RA^ӑ1|T ry· +\^EyG WQEy-o˫ /y+\^Em/pyRtX >py5H^Eu[**ڳ:ȫUTa_oʼEPWQc|{WWQ>hԑymX**S7g{2zIahPVf} }hm%_U=Zf8D#hw+hDVF$oH-ZF&ZoZǩuYZZǩЂj֕0Ժ{Z"PZ$qj-ŠR,qjMvAɮZj$god2)dz sh/UkMv2Z/P%5-w&9m֏}oﾽ'c!|5 ۸\z]}*zhM?'_@-s6{c}d%2reBGj̎@;o7״^SZFlOc+itVf_" B2T#ֽ}-x4$(Oivy3ҭ; O`iY\^i#uVt*QdO(6Ȑ/#wԋ״;sZ:~#>q2igP,Ms?ҖhоCpy"VcEe8v Tv fE$08w%Gg4.͐Nr! x@= W~BeuPINL x[olG9v⸉k 4ii؈ܦi$uGIMbBIACT*-P)P|کԴ*"$THj{{ܘxmnɪM%S{ZFݯ_-pO$1cN}@?YED\yc:M$_щmW@|49L,=7|dsX=:;7..$Cwg }:&Qu*~= eY?5 oBjBAdսG 4XۉVa%뺆JQmvYm$+loa/%@)Jo8T7eHIfՓ-;ePٖ\rl,Э@;j^G͎BfmtO=l HC`g~7FMU[{Pc%{_?!}lX.!Ip 9!'A2qѲۅGюR_sּTll aX~M C ڟRh;?5Ѻs*eSjB{t3SkޜqnA9܅xs3{&塮@.iT~Bϩ?.(=\Ω;b y}(LOՍNٝ5/̮v-M_$yRٚ ?3@\S?1?u@ݜs;(cy༌G~Vh|XƔ?$k€CjvR Zl4ڍSjTed:b yybH 0#f hV5 >iS; 4FӳAcUQޣGwayԀAJ=4Cky7uq0h_4 h=&NkR"EG=S]g)~[/Gy؟w垸>]}~yB0K{u#[menӵ'hrٙlXTG_q6.`'l,Jc:-M4[xQ`odks#,V^;ř 8l?Y>rܺ/zᲘi4^yUQ㷾'oӧ<4V daer/SaiΥ' &G몎_qT^?-tӻ oQ=>R|kбvv2nhzg`t%k.Q]a|Rlzq\Mo?~3id,|ަ{럋9.A:q١MGOoCKaXvϹϩ,OEH|3sk3ƿZ,61^>׷Z(?+/~Ns?,Âgwd͇Oݫ ~$>Bc/O79 A9b7`qۄ_?8(EY/~As!^['qYb?C7YR]-',v{f1_հoW1_հoO cb~o\CG"拲W/oBa*՚oYn1_ YibqEޘbn1_ݏ$lwo}se6\Ć94N`!}iPڮ48HpMKx_hEK.fjKS/1P-%9_L Zi$W(PZ>Hki&Qm-`4oC[o~ηwEHD^K=`84AZRF-A RkQ\i1 V6rO[T]>MOqVf (47 d .kMjDe=nc,kmگІ|%s4C톧Hˆw< c-55m7soc%"$Oq罙ި0`E˫5eNj*܍+s4&;2wOf1gffkVqSJ77[^J{ zY,b//i?U+׈omڢUG5]Z[-tVlb#zK3RQ+l9rjsͣ<i+v;+:QmkEgjx_yP<1z#?{~nۼn^(<s3=a{W{eEǾB'6Ol<<b#zKK;?k|`.:2bT945<'3Ίnt[fk&B7b}ۖJ:7n7]F=V-=|3klncfdޟܻCdMjUܗyT7-d'cnWWC1kܭ֝]ù7 h& 6yzh+{FV^USztwUy&)Ϙk7$llQ)y<,jוXICYwG;,bU}Z:4StOܵvms1Wx)z_SCgPjA:Z-f: 6Il Ab]ĺyǨe'l٪uNs1sbSu޶Q$tB k?"*W1Rp :gv(d21'BZrƿweVvѱ/%6Il(Qbu""r'bx"vGZ bTsF sfls1X;Ыs^1H<1XdU?S99ZܖsN)3OC??G$lܧ굌3LZfv`r-#Qet7L*eZFįBa^e xFkMc_jAZflX@qX 6MlXXXXX1#/lUV2"&y.:GUZkXa/eT?hWp+-x1K92x*42+{ɱ/d-&6Ml,,b}OGl8Kݪ-el-n eN2-2!jQ3h39gyhzϿZ->uVeٸe21buZFJ˔2cMJˈUhnH/EV//3mg{9Ej`&  IXUZF*+k<I+v;+:Qmi~e~_a--üXŽ VK Z242+)cbb&%vb:%%ɟ59X7NsU5Vu}/:.ؖZ{jaV~Hq> 2wUc-F+88|2̟Z}^8Qڌ/b'@w@=n %Z/YSCHMKx9;8`ˤ-< x[[hEݤ5KTMHS &RC`Z7ɚlnEi FЊ" "<h>4}z_ ϙfvv˶؅?g.g|2 s?&`Vn`ydTc)X3fUڏ6bZMMR}aaz Ցۙ}tm ^.-'kk*imaPszp. 8-l9I[HtL|MysZlt͕gS&oSlE}cb9ٚl̟$7@7Am_R蓠hsa[\Im -MJQ~*x,/,*p-)yfFu\: !Sȟy e ;I>ncӰ^Ho5:hG5-g6t{L׬">g Yk#h1~P- pb;LwCu-Xcj:B,KKJԟ ui~QDBV ]B$]Z%a_X@&.xeX -僯,mOQ#NƔ ښck/q99.'\E8jhm-Şc4fGu>~O-)\be]DZ5 }f.~]ů]~=F8(įSu*ҜŸ{}p}EcD OCr t x.wA'p c-1ElӌqfynK3M22Gy~iwQ|% I.y p'^2}0Tz |fSV cyDw4.ws"pavlyT = \g.+:%Ic{(7t#wd-,bi`tķƮ̑GoC]xՅ̫rQ|~2QR㣽[|P^pާr*A7C#f 77X,gA=:pl4#fs+~Br߾&>#﷙ x&_?#.~r#>7scf_ͮ^uJߣn\F/q-q̻i.MHs:3W; Q,3A Ӵ_M> 摑Þ.{1v!O\Ŝ]{>O\IJƞ?0u,V9oyڠ-PF% "{{M!W~?g)kV/'&|˻Qcߐ|?㶿=||~K3\ }=wRG\h ;(5d[Kx7X|ӕ21pq Z" vPu@=(ggkbE=N}[; #fA}]g?'L9V'Ae}>y~K{s zɩCS:HNs9ۄۄoۄ\NS{9^^H7 g9i4#=Ws os>oss%y<̛7Py%]k,>W&&ޚcl*3ouZ *Ϸ 8S0`! 6EG*+ H Sx3 xڭolGvvYꤥTv?R RJFI:vqlzPTRJ(҉+|AA%Ç ! N/EB2jΛg'>{7 B;33A+8-=ïi!/ͭL[#ȟTͽ.ڑ5$yTaa=tCsߑK3gj3 S՞ϐӝr !*W4m¼ .,ٟ]^_<;NC^`RVe輒D_3ZBGY.v<>L8}OkUtL=fhiG-B:-'=2奙KS!Y_၍aUdJj=4b:ŅqE#t} #_EEM>;fvQpy>?h_~avFE:'ۙ)4DgG<h1 jK]_*Tm}J!WQIW z3p:v+m,G|x4:%pT1eHXə#{{WQbpԙn~{vFaaMWk([N-?siay~ɡ]s6>?h ^,)ȏ#<PvUJE"Sr*.`M"Y;Kn<ãbLm5 Gx-'G %G["G b.`Kq5m5D TInK-DN咙Rnd@0 loZ\~$»Q7eK1cL@]#t:jh@DeK]]>{kxk(YXpW9wْOmU,,s7; wl$,=wwt͖sMbAYXnwz*2w]TqG̩,,s7; Rd!S#vU,,sWpW[vqp&y)ܭ jr6`MpW;w55]]L[)ܭ"FC6d~6F}mv^A_/x}RĂZ{)&[j<ZJ2y:J)u !7y-Nΐ::y-ak 4Űk) DxϻO  vV1e+]ݰܵ]KnXZcܵ<ܵ*,s"蜻tix0Fk+ !Kf H^[!oym /fJ~y.k+ !oyCV#@^C޾ yU"S~_U O{[UJ^ +5oUW%ݓW%2y*VXoWyUD^ ӣJEс*ٟ*[%1xߛUr";>z'b5 J/yԱ*Qɫ b'gL þ'n[Bdu>W-~Nn896)b"#r`SWb2VJ= ҂֠ Zftz ҂V_AZ -D򵬛ɨYB+hǖg2-*kZ=LFֺN@: b2~D}}=~zyoN;_͛?nooۛڵWsj}r;f0DHDXM^kɍϙRdwXGt9ui~OG!З_հ+o ya/skc:~;|-{E6cωňQ:鯚":4{iF9d\eK68[,NϡjYf4~eZa\'{S8G8m~RJ$M$ǒLSJfiQi/dX&+KVT8a&?aO"=n@=[+m$rht 9ql'xXkU?3l1fMƲF06*66U̓ n6[HfMl ҏeAFDDK_ ؗDJ/X-̜{4tY̜̽޽L"5"Hk'vMqb;%k}lM.{&,^}lkzN#uH&yL699k0)a{ ~Rp淋]IH8a|/Uꂃo.&}~H/Fou9_6}ܞI>yIpl±%ԷcFoQ}>zIx]=s&XSd'S0ۃD׊GY+_/= 03!_RBN)ޝYR|VqWۊtiO-.cG40V#'aɸwq(^̂A?Z(Qa% _~X툅!;w Aۥ`e|$ l,r#\v[W-x_8 O1O&yJ!ɩ֭x-'LYZhIg a*,S@5///ꋓBGHO Ţ;cFd /l?ʱ'`_gkS-*gcT&>urh7jP;B }s|x:c( S~,Q+MT+JLCC1UD+KS %*<@5/{~f[ײ}^`&SL)[#䲲se /jTv<4!gF^Լ3t~vLI-H2b(0v1)^m^}QJ" 2`R& QCyK~oZ jv?a;,2g*B{i ׌dx=rө8{T}O%_w?y>nwT(޺TFL"RM8&p8Yd_0P /<^nJw/4g'8eGN0e.GxZ]hU>gv73Iv&TJ f,ADڟGW†dmR0ՠ4Ň>h*w)&j -y֟(޿{gv6̓Y;g=?߹ܟ XnhN!RtjY+&Z < #;(W=N.Z7amäј\rwspmmۛp"!@hFImRCjG靈&0^InppAW-i.j:DʶG*gð:4id36 2C= ׉yD7S|՛۳i϶nvݳQqϺѨ֧ŰqPYekqhWQ_䇺0Lu)-> 񨔿Zzj䏝xZJ!jC'/LdG]? oNh=6Q19[MHcckTJ[lVr>̩kwdL4p`B=JV+>*Ҿ*OBq hIJR5We$n)b }j 39բĢ{f·, XI[I[iII(U{ƠpGBw1\NcB52“f-viiWqV<#?b-_OV?xy"4y%= A#٩ԉV=# B䛾?RP(v=Vp~-zwSD o0Z#S}}QEB/.ϡ/ˑAg;"#7SD,{Jp#`8|lmi魯jo|}vr2`OsœtOʝsĝ#Gx9whFJ+UFnt-Sf&㙗fժ:QS,T VoEvwB>H=I) l`6 nJnR/opo:FȈ4ΚS闆Bק97 LnïHZ#pHyO=ћ_ۖ=%27pS4Zt>u]ď~XG|O٩4OfΎtR b)E!@!"걳+}?>{sDqC̙ a<Yeaӫ;Y)w"=[wvwmmy),=,cm~Su,\'ucVN*lۂ v7J1,nGZM~~-wEpLm%3D8l"[T]\p: 7Σ?9qR6@7p*Ƥa$\Da¦x]K{3J_5`??@=T}?B` ,-MPxWOSAGȃjчI(!++`FF ==у ㉃$Dξ7[Ͷb{m&;3;;og ma} 0w~_j;؆rhGO#E~%@zJJ#آׄ} [N5ں|bܽ>s$2Jp|;bkKFIaާm(IGE6zB/mg"Jrbn"N/c]f(M{)Q~}0:A'k([;};seSӒ;ao'| Jp8ҚBݰR"_]{Y{ j%ާBUZkKcu8ѹ[nFb?nprB^0 `1)0ZS0"F,Z#8>2))gA=q6S-|n$K|YxYߨȼ>6QjݩW+SM}嘯B}~/0 ǟ0: u.BfqVw{s_*MsDYb_FmgpRp>Y8cf$Md*w-7#͘W67[q3fu'n&(wjL7'5Lf}xx{uqsR̈́+^>΂)iT0fcy>]oмrgPQ|1vx:A/}ncx$Y̖H{rzw| }g16Bؤ-tl dlmRmco,&c K)-X[M&W+8a3Y%l $]Oli[4aK39fwb=P'3xZ]h\E>$I6jRn7mAtUjiM*4ɶOCJ>ڇ>}PU̚"RX ѭP+3sݻ;g7qٹ3fΙs! .W}tZyZXWAl4 5qլ &-@6Cnb~Ǹ4ni1wẻ9q1'n< <EF(n6fO7ߴF0>މaZ5w@t)ԥ\Y@W4l*dG&`ez}7J]ve6OK2} -dW}>JC}}nvC=dP'"ھ}ԡ8Ժ{1vdZm;)#qB79ġl`QGEM{rLn#sxV|2koԀ?%DWŗE䤺}L)w,{%LFr ۷:qZsg%V*XIzF/`چ~|ߩW6^LO5!Քe+`R6_ÄpM}Bi]'f&GF݁MHemU=Ѳ%imdi`%ecX_f%`?^m6Q.AnbUH+$iK(i i 6#i36$iC4f=滅Uܰ*)ݥ!6, fEOA5>5J5FC>Ofk+Ƶ8-BVVg~ܗ:v1-њ>rL6b G3K0m?޲q7eqiwEfݏ|Mʻ'kOؽES2UI[%I[EI[I[I!Ie%͊Gf%4/d%J~XFRs˭#=]Qfb^Ͳ{yva 7K~jj"{SGM$;r#ɗgrs !z ALW&ym_ZBw:pzucíMa pEp"/?aL:ճ#㫋6Ǧbxb2nH˰/澸8&KL73ۗ.E@q}Q 'x+x 'ڶ3*9h7᪌(7\!&EWO!^bZ^]<~ 7rJ{{R4j47U'V糰Ntc܅ғNi}6z8|A%eNjɛ;oz)w&>c]P-}j#&J64x3*)?OoSzWaLSRah՞s:ϲr&҂5v|ue7Gd]/Fj.yWpN2VC9i`GΑƼ{ϛ.?wY1w Bm p?d;#~U=3V֬Y +Ng(+~\}98:$"X+nCj䫱*W)nbuTaY`q9 lOx$}ַ7"_o,g蒍]T7NaC7h^?5~;/Gɼzmnl| )F mcTag:=3z0> VR::lAuҕ㢚a%~􇖽_vL>h@ZNB~8gy pp`! K ih[\!cuX xX lTU;w]$P"K(姴[,U&N-/ ?v`*WMٍYŰVTBݮְETft^Tw{={{@"ȣH P45?vjBxO|X,ep٬9-9H/ q5ƃ1:T Ϙ,/HjJXI/JzOi[ v%iJ:i!ٰ|I6UmÂYcwcZq͑L~->)ה>(k*Uv4Oh59^S@OL/r~W'km})e}=wnϮӽ۳v|6. AA_nASʎgVVVRqӲY$'t̞Y<NOkM?fvJ]O˞7Z=&{]Ԟ,S_:N6V o{ZIw2,!zsFhoY+VW,FȢȼ\2QL'~$lIF!vC0aȼg2c>k>گt{>¯}iHM$Z9gA|T2dw*)n:8A'=a.|>۔i5sj92C!Ţlw㼗W'{owG2 =2^ƒn1,\Ry Z4m +B}L&5BhSj-@iՔ/4Z\zS`l_}s^x73D ʨYoP۝>J# v't~]wR{4cȆ#sXcW EZ;-$vlWٽ~bIkUbvÐmh3"1nJ7ỵ|T%M,W$؊'-$/s7ƒ\Lq -3h1fR̡3p 3\e}7n.zJ ʰC,CIKD1X%&b:˛xw1ҊiiA޶LRF豜$ ٳp횳O^o9G<F6 ԥ6VyL.@RFf~s[峗9F#52,˔L*as9d7Sg晝]T6[X*QeLg6f.N&pqUdA[oBCSA#n=2Weη+RKoc?QN|،ox78ǻY~(GeI9FX`S`0dSa*+bJMI_KZ %PCZ }S̀[L+bJJ1~/*`XEAcJ6$nU;n7~ iBU(N;ec`4*c<6)9`e8$p&qG5o6ޜ׌pw< >'y俅 NJ: yk|R/-1A9{Qu<a^x??> l.ߒ$O)Q|qGI$ݣOJzYmՓ[O"x_)/ͼTsYx8ϣ}ƺm}XzgYiG[zm = MZ=ef-ѦгLVIkh^ҘVO~>zR}9׷AŠތBލTVWf&}ɲ,B?]ϖ|_fLYPʘ)z_1P=-zJ/1mzI;j^[m8!hDV"NkE*QՈ>k<2Ag@uKJ~LJꗗgOlg='3r<"Фy揽_Zھd`! ]Ŗ?]%KW弖1Ff xZ_lG[۹;rJs5P%)wM"K؅Uw{qk$xO}B B<*$!J-b{3w{gm5O}fcZRӆ~{TKK1}kkcXY)ϏAamǶ; ֫c=Z?3x&[݇-2=:jr6'kKm<1$tL=4~1tJW5TieeURh8֚hln§5|}ATWvok\:+ԾCj 6:Oc-1]deV4˖_ %˱NLM>/ՃLư|Ωc2m=JeئsHn8w, lVʭ5K>d7|_j9& 4ƀtӲMX5 /E5ִL@-۽IB+y6*<]F#Xx,<'PD ;X C|f' ;eL"9mO{΋n/Q,r~F*iV S%eC[~ Z5TCr1+*ͭzEq4z$6ЈTIJKܹ)qVUW ]%y!âL%}J`57$S"ݪ{ VsQʻT 6gFf1Fxw 5X^^qovk9|-Gه%It *PL_`YScIom,ާXf8PB,sӁfr:()(W a˷ ,I $vWzMkj}|s35dUP C%$γ6KO ibsDw='$j Dx+o ml4%emV{xwDyu-ti;o](쟯d$' OhOHGv);i+} B{}O}U?Lhw{.0y/Sf`YEʑDu%=H dΓ۬Ǭdv}*~]K@iYW{79wGcXЀGZCױlL^}ԅ1~RN~;;;%ɭ1zwe]iw {ĺw;Is)Cg_َȾ< [[F{_ r䜂*@ ,(zಶfUYfJf0" }-PUF4ǨD5僴u/N!2F*bۊ53<bs>S1YvvnctSB:暼$w̪%:+-y/ #|Sz*a*i; 88q"㏫uzyzη2RT1?I'4{$-EIz N@Kwv"gNɥ:n|{sȝģ @'41Դj!1~MLW~WAfs;qJψy4'H y "˛;+P^WVWҧȞ!`ҳ0`$rah9f2Y8-"$OʋJHtF0 Ypx3A9I{wtm_ ys~w Gi~4~{ҫāҧse*$nMc͑^??p$n*ׯnӮ{5Ѯ|16mԡot?cGݭv_[*~sqV`!^s^x Xx>xi}&U>P',xZMlE~oqq(bP 䴮(V h9%&mRGMrʥRTnC*B=@Ղ["8S$"Qz Q$33;;g;5;o߼773o!N`?fPVƄiRj!ZZaz]ժqŹ4ni1e-YQ7r?ajw+p9J*c(T Go#?FE(рTMr;;lJ3u00%7C4nW6e ONLvZ#/|8S)]:2uQQ3MU#QZu# =wcdZOk-DcyCcdJ~'!{9iT j=_[rk y[-Cݵ(ٯw8AJNOlJkTي'jÃǏ;I>.Gt#//W)V8KGf^ߩW$+kjǺZg1E!\_lB2&C&lm&"ba5'TVWeIM=!NAn"KOKW,ګ9Zfہ7qvwOx^<ȹ۔gJQhԸ.jhɤ-HڂKڼIڜ$$iC6$iIch6+k[XՎ ۵rlcj$JM]>lj=˘~[_q;g>Kӧ-U37p@Y"xX#x";R'f,G#\-T0ױ}&̒?LesL6_Jt9EmGڦl&{IrmOJjҮKuI[IyI9I+IZI҆$mH V4>[묡|Mzmֿe/5\S. +6Y GK#Cx`z`rH7w421~45{ĩvZNqYQH2)"h~C#[Mne{i_7؉(8Typ\6ߚEތ6-Mu%(!qH\x>6UX19ҙH1esedki&2P]YdT.e< /3xld:Rx`>G G63[-=f V W} 1B8|kXNғX糰eEgX0-qgl?aȍy5~f1J oދ]7-MSɻ[)w&9}ݜR;577Mqqu%Vkp m9`7@ҹЊw wIcI~͑^`rmGj[Z1iWWQu}qԧE*HhG} 0I'Hi|Hc)m`5jA䫱Ƶ*r)b?y|Uد؏ s(p/x$_O7,E:X%]o*o,*~W_굹+`پYwx>ǰvf:=3/@+$k:澭lAu֕aЫtD^.;Zg&ZQ^DZNȼ+[kgj[ ߎy i/<%  e(@ 0  Worksheet Excel.Sheet.802Microsoft Excel WorksheetWorksheet Excel.Sheet.802Microsoft Excel Worksheet4 Chart MSGraph.Chart.804Microsoft Graph 2000 ChartU7Worksheet Excel.Sheet.802Microsoft Excel WorksheetC8Worksheet Excel.Sheet.802Microsoft Excel WorksheetIWorksheet Excel.Sheet.802Microsoft Excel WorksheetKWorksheet Excel.Sheet.802Microsoft Excel Worksheet/ 0DTimes New Roman(0(:A 0 DArialNew Roman(0(:A 0 " DMonotype Sorts(0(:A 0 @ .  @n?" dd@  @@`` X$J80-.=?,+ > 1;%)( >#"8  <$@ A<A !  ); 7*7 &89:$2$bﲡ\({"$ b&&K*J"$wCJQeb< "$x8j*Xl=bU%2$F$eQZng? )"$W~Beu 62$iPڮA"$%Z/YSCHMKxv I2$6EG* S"$[+m$rh\_2$YcpAh 1攆%e"$T}?B` ,k2$f/e޳3}Tmo2$K ih[\ w2$]Ŗ?]%KW %2$s^x Xx>xi}f 0AA@8*+yg42d2d@:A 0JTpp <4BdBdl # 0:<4!d!dl # 0g4(d(d@:A 0$pp pʚ;ʚ;<4ddddlT# 0X9___PPT10 6>___PPT9 / 0z?  O =.USchool Finance in Iowa FLarry Sigel School Finance Director Iowa Association of School Boards >(School Finance - BackgroundTDillon s rule: School districts only have those powers expressly authorized by the Code of Iowa. Home rule: Cities and counties can do anything not expressly prohibited. rR >D  > School Finance - Background The school foundation formula relies on two sources of revenue State General Fund appropriations Locally raised property taxes Before discussing the school foundation formula, it is important to have a basic understanding of property taxes.\?ZZAZZrZ?School Finance - Background \Property Tax Background Assessed v. taxable valuations  Rollbacks Tie between residential and agricultural property Assessment growth limitation Equalization - odd numbered years Taxing Districts, Taxing Authorities Tax Rate x Taxable Value = Taxes Levied Lag between assessments and district budgets.N+O+OSchool Finance - Background@Property Tax Credits Residential - Homestead and Military Service Credits reduce the taxable value by $4,850 and $1,850, respectively. Elderly and Disabled tax credit based on percentage of income. Agricultural - Family Farm and Ag Land Tax Credits - difference between regular program tax levy and $5.40 uniform levy.&,,School Finance - BackgroundAgricultural Property Different than other classes of property Taxed based on productivity value Value in relationship to all other agricultural property in county Roughly 40% of market value&School Finance - BackgroundExamples- Property tax on three different properties - a home, a business and a farm. All utilize the same levy rate. Residential property - $1.67 levy on $100,000 home. (.513874 x 100,000) - 4,850 x $1.67 / 1,000 = $77.72 Commercial property $1.67 levy on $100,000 business. (1.00000 x 100,000) x 1.67 / $1,000 = $163.27 Agricultural property $1.67 levy on $100,000 farm. (.4 x 100,000) x 1.67 / $1,000 = $66.80(   School Aid - Basics HPurpose of foundation formula: Code of Iowa, 257.31:  & equalize educational opportunity, to provide good education for all children of Iowa, to provide property tax relief, decrease the percentage of school costs paid from property taxes, and to provide reasonable control of school costs. bZZZZ     School Aid - Basics Foundation formula - ceiling v. floor The foundation formula results in a maximum expenditure per pupil and therefore a maximum amount a district can raise and spend (note: not every district has the same ceiling). Other states school aid formulas have created a minimum spending per pupil. This has led to a number of lawsuits nationwide. Iowa s Constitution does not guarantee educational equity.&&j&jP1School Aid - Basics Basic Principles: The school aid formula is a child-based formula. The formula provides funding on a per child basis. The total amount of foundation formula revenue is the number of children times a cost per child.& Operation of Foundation Formula{Three components Uniform Levy - Property tax levy of $5.40 per thousand of taxable valuation. State Foundation Percentage - Amount the state pays in excess of $5.40 - varies by district (87.5% of cost per pupil). Additional Levy - Property tax levy which funds the difference between the Combined District Cost and the sum of the Uniform Levy and the State Foundation Percentage.^k< YOperation of Foundation Formula S31What is the Purpose of the Foundation Percentage?Determines how much the state is going to equalize local property tax rates. If no state foundation percentage, tax rates for highest district would look like:T4 Purpose of Foundation PercentageKIf foundation percentage set at 100 percent, the tax rate would look like: U5 Purpose of Foundation Percentage|Regardless of the state foundation percentage, total funding to the district is exactly the same (just who pays is changed).Operation of Foundation Formula5Two factors affecting district Regular Program budgets: 1. Enrollment - increases or decreases in enrollment affect district budgets. 2. Combined district cost changes (Allowable Growth). Changes in growth in valuations - uniform levy rate ($5.40) or foundation percentage have no effect on Regular Program.v88<%"8  School Aid - BasicshBasic Calculations - District Costs Regular Program District Cost - budget enrollment times district cost per pupil. 608.4 students x $4,648 = $2,827,843 Combined District Cost - sum of Regular Program plus special education, ELL, media services. What happens if less is spent? Carries forward as unspent budget authority - can be used in future (one-time).^%D% WD P School Aid - BasicsBasic Calculations - Allowable Growth Last year s minimum District Cost Per Pupil (e.g., $4,557) Allowable Growth Rate = 2.0% This year s district cost per pupil growth = .02 x $4,557 = $91.14 - rounds to $91 $4,557 + $91 = $4,648 If District Cost Per Pupil is higher than minimum, only get the fixed dollar - not 2.0%. For example, $4,612 + $91 = $4,703 Not $4,612 + $92 = $4,704 r&Z& +'School Aid - Basics?Basic Calculations (cont.) Differing District Costs Per Pupil Slightly over 50% of districts have a cost per pupil above the minimum although the deviation is less than 4.5%. Differences will be reduced over time. When is 2% allowed growth not 2%? Common perception is all districts receive 2% increase in budgets. In FY 2003, 1% allowed growth resulted in $20 million in new money (0.9%) of which $27.8 million was due to the budget guarantee. In FY 2004, 2% allowed growth resulted in $32.4 million new money (1.4%) of which $27.5 million was due to the budget guarantee. $"F$"FSchool Aid - BasicsBasic Calculations - Budget Guarantee Principle: Districts receive what they received in the prior year for the Regular Program Budget regardless of enrollment changes. Calculation: P&& x School Aid - BasicsSet two separate calculations Calculation 1: Scale down option Declining percentage of FY 04 Regular Program District Cost (with adjustment) as follows: T"\ "\  ?)Scale down (continued) @* 101% OptionCalculation 2: 101% Option District would be eligible to receive 101% of prior year s regular program district cost. Does NOT include any  accumulated guarantee (any amount in excess of headcount times cost per pupil for FY 2004):_jA+101% (continued) School Aid - BasicsBasic Calculations - On Time Funding Principle - Districts with increasing enrollment have a way of capturing growth. Due to year delay in enrollment count in funding formula - districts with increasing enrollment have shortfalls. Calculation: <%% School Aid - BasicsOn-Time Funding (Cont.) Senate File 203 makes permanent the on-time funding. Districts requesting the authority must adopt a resolution and notify the SBRC by November 1 each year.:p* School Finance - WeightingsWhy Weight? Some populations have higher costs than others. Two choices: pay more per student or count students at value greater than 1. Special education has three weightings: .72, 1.21, 2.74 depending on severity. These are in addition to the 1.0 weight.&  #School Finance - Spending Authority$#(fSpending authority is the sum of: Combined District Cost (property tax and state aid) Miscellaneous income  anything not above Unspent balance from previous years Why important? Districts cannot exceed spending authority Not a measure of cash Why allow districts to carry forward unused spending authority?L""6#&Building Blocks of Spending Authority '' 9$  :%  ;&  School Aid - FacilitiesLevies Outside Combined District Cost Facility Related Levies Board-Approved Physical Plant and Equipment Levy (PPEL). Maximum $0.33 / thousand. Voter-Approved PPEL. Maximum $1.34 / thousand. Maximum 10 years. Caution - allowable uses slightly different (simple majority). Can use income surtax as well. Public Education and Recreation Levy (PERL). Maximum $0.135 / thousand. Public use playgrounds/recreation facilities.>&o&o School Aid - FacilitiesFacility related levies (cont.) Library Levy (AKA Amana Library Levy). Maximum of $0.20 / thousand. Used for joint library facilities if no local public library available. Local option sales tax. Maximum of $0.01 additional local option sales tax for school infrastructure. Can use for repair and renovation of buildings and facilities. Distributed based on number of students your district has attending school in the county in which passed. Maximum 10 years or less if ballot specifies.@ ZZZ C-School Aid - Facilities?Local Option Sales Tax Changes in SF 445 and HF 683 Expanded Purpose: Changes the definition of infrastructure to include PPEL (e.g., buses, technology, repair) and Public Education and Recreation Levy (PERL) purposes. Revenue Purpose Statements: Requires revenue purpose statements (how are you going to spend the funds). The statements are specific to each district in the county. New timelines for revenue purpose statements: Deliver to County Commissioner of Elections 60 days prior to vote. Publish in newspaper 10 to 20 days prior to election. Post at polling places.F4Z{ZZ4{H.%Local Option Tax and Supplement FundsIf miss any of these deadlines, first have to use funds for property tax relief (debt service, PPEL and PERL). If those are fully bought down, then use for any lawful purpose. If want to change revenue purpose statements must have a district-wide election. Requires a 50% majority to change purpose. Make sure statements are in harmony with ballot language and they should not state broader purposes than those contained in ballot language..Z Z B,Facility related levies (cont.)Supplement Funding Starting in FY 2005, supplement funding appropriated to bring districts up to $575 (or to a level the fund can support). The math: If funds are available to bring everyone to $575 If funds are available to bring everyone to $385 Ndd8O0  "School Aid - FacilitiesFacility related levies (cont.) Bonded Debt Requires 60% majority - onetime election to go up from $2.70 to $4.05 Maximum of $4.05 / thousand Maximum 20 years Work closely with bond counsel during the process - can be tricky. Best time to vote is October, November and December.:  !School Aid - Funding ProgramsProgram Levies Instructional Support Levy (ISL) Maximum of 10% of Regular Program Budget. Can be either property taxes or income surtax, or combination. Can be board-approved (maximum five years - subject to petition) or voter-approved (maximum 10 years). :!!)School Aid - Funding ProgramsISL may be used for any General Fund purpose except: Dropout prevention programs Talented and Gifted programs PPEL uses Management levy uses Special education deficits ISL generates nearly $130 million statewide 11% state / 36% income surtax / 52% property taxT5ZsZ,Z1Z5s,1='School Aid - Other LevieshManagement Levy- Used to pay unemployment benefits, insurance (not employee benefits), judgements against the district, early retirement benefits. Cash Reserve Levy Reserve for the General Fund of the school district. Generated by property tax via school board action annually. Used to fund spending authority but does not directly generate spending authority.y*School Aid - Other IssuesIFoundation Formula - Issues Affecting Districts Tax Increment Financing (TIF) Districts Utilized by cities, counties and community colleges. Basic principle - take money from other taxing authorities and recapture to spur economic development. Three permissible reasons for TIF: Slum Area Blighted Area Economic Development Area b0(20(2 $School Aid - Other IssuesTIF (cont.) Primary impact on district budgets: State makes up lost valuation due to reduced collection of $5.40 (shift to state General Fund - over $28 million this year - would be over an additional percent of allowed growth) Additional levy is made up by other property taxpayers in district (shift to property taxpayers - makes their rate higher) No effect on debt levy because valuation remains with district. PPEL or ISL or any other rate limited levy outside formula results in lost revenue to district.@ Z$ZZ $-!School Aid - Other IssuesIncreasing Foundation Level Percentage Currently at 87.5% What is the impact of increasing this? Provides property tax relief, but generates no additional funding for schools. Makes the state General Fund expenditure for school aid larger - perception = more money for schools.:';'; School Aid - ContactsIowa Association of School Boards (IASB) Larry Sigel, School Finance Director 515-288-1991 ext. 235 lsigel@ia-sb.org Margaret Buckton, Government Relations Director 515-288-1991 ext. 228 mbuckton@ia-sb.org Department of Management Lisa Oakley, 515-281-8485L))e88%School Aid - ContactsDepartment of Education Su McCurdy 515-281-4738 Janice Evans 515-281-4740 Marlene Dorenkamp 515-281-4741 Mary Bingaman 515-281-4600 General - Stacey Glass 515-281-4729 Legislative Fiscal Bureau Dwayne Ferguson 281-6561 `,R  h(School Aid - Web ResourcesIASB: www.ia-sb.org Dept. of Education: www.state.ia.us/educate/index.html Legislature - bills, amendments, etc. www.legis.state.ia.us Legislative Fiscal Bureau: www.legis.state.ia.us/lfb/ Dept. of Revenue and Finance: www.state.ia.us/government/drf/index.html  #B$+ /p  #<" ` .T3f` T3f3f` 999MMM` lff3f3޲` eoHff33Ҷ` ff!>?" dd@,?nFd@  d " @ ` n?" dd@   @@``@n?" dd@  @@``PP   @ ` ` p>> ph(  bF   T  C# Z  BCEF @` o   BpC=E$F =pp @  ` 5   BpC=EFh=pp @ `;    BpCrE0F" 5EhrrpEp5HP,5@   ` ~   BpC=E$F h==pp* @  `= c    BpCE0F" `Xpp@   `=     BxCjE<F&-=0j==`=8jx=x- -h----@    `: u    BpC=E$F =pp @  `     BpC=EFh=pp @ ` A     BpCrE0F" 5EhrrpEp5HP,5@   `   BpC=E$F h==pp* @  `     BpCE0F" `Xpp@   `     BxCjE<F&-=0j==`=8jx=x- -h----@    `    BpC=E$F =pp @  `R    BpC=EFh=pp @ `    BpCrE0F" 5EhrrpEp5HP,5@   `   B#CqEFp#q#'p @ `]   BpCE0F" `Xpp@   `_   BxCjE<F&-=0j==`=8jx=x- -h----@    `[ B  Z0e0e     ?BCEFvvv d @ 5% 8c8c     ?1 d0u0@Ty2 NP'p<'p@A)BCD|E?||] @ ` B  Z0e0e     ?BCEFvvv  @ 5% 8c8c     ?1 d0u0@Ty2 NP'p<'p@A)BCD|E?||k @ `  s *D)   ) T Click to edit Master title style! !   c $x)  ) RClick to edit Master text styles Second level Third level Fourth level Fifth level!     S  c $) k ) \* 2  c $@#) `  ) ^*(2  c $>) `@ ) ^*(2Z  B޽h))? ? T3f3f Dads Tie1  0_(  F   T  C#   BCEF @` o   BpC=E$F =pp @  ` 5   BpC=EFh=pp @ `;    BpCrE0F" 5EhrrpEp5HP,5@   ` ~   BpC=E$F h==pp* @  `= c    BpCE0F" `Xpp@   `=     BxCjE<F&-=0j==`=8jx=x- -h----@    `: u    BpC=E$F =pp @  `     BpC=EFh=pp @ ` A     BpCrE0F" 5EhrrpEp5HP,5@   `   BpC=E$F h==pp* @  `     BpCE0F" `Xpp@   `     BxCjE<F&-=0j==`=8jx=x- -h----@    `    BpC=E$F =pp @  `R    BpC=EFh=pp @ `    BpCrE0F" 5EhrrpEp5HP,5@   `   B#CqEFp#q#'p @ `]   BpCE0F" `Xpp@   `_   BxCjE<F&-=0j==`=8jx=x- -h----@    `[ B c d0e0e     ?BCEFvvv d @ 5% 8c8c     ?1 d0u0@Ty2 NP'p<'p@A)BCD|E?||] @ `| B # L0e0e     ?BCEFvvv  @ 5% 8c8c     ?1 d0u0@Ty2 NP'p<'p@A)BCD|E?||k @ `  s *A M A T Click to edit Master title style! !  c $`A    A W#Click to edit Master subtitle style$ $  c $A ` A `* 2  c $WA `  A b*(2  c $8#A `@ A b*(2Z  B޽h))? ? T3f3f 0 (    NT6Xkk z&  X n*  J%%JJoo  NLXkk  @& X p*  J%%JJood  c $ ?ZL  X4  N,L kk  L) X RClick to edit Master text styles Second level Third level Fourth level Fifth level!     S   TlYXkk z  X n*  J%%JJoo   T,cXkk  @ X p*  J%%JJooH  0.k ? ̙3380___PPT10.ֽPAX x( @   NXd[d[    X p* __  NXd[d[  E  X r* __   TXd[d[   X p* __  T Xd[d[  E X r* __H  0.k ? ̙3380___PPT10.ֽoA  $(  r  S L M L  r  S L    L  H  0޽h ? ̙33  @$(  r  S 46)   ) r  S ,+) ) H  0޽h ? T3f3f  8$( )pM@ 8r 8 S )`  ) r 8 S )0p0 ) H 8 0޽h ? ̙33   ( v  l  C L   L  l  C ``L @`  L  H  0޽h ? ̙33   ( w  l  C  `   l  C  `p   H  0޽h ? ̙33  $( w r  S m     r  S xn    H  0޽h ? ̙33  (  l  C - `   l  C . `@`   H  0޽h ? ̙33  $$( w $r $ S i    r $ S  `0   l H C > 0`   H H 0޽h ? ̙33   L.( \@d@ L L B(  p   X  L 0A?H L 0޽h ? ̙33D  `(  r  S 4     r  S DC    X  0A? `{H  0޽h ? T3f3fD  (  r  S      r  S d    X  0A ?0P[H  0޽h ? T3f3f  TL (   r   S h     r   S  4  @   X   0A? p X   0A? e H   0޽h ? T3f3f  T( dUbdMX\JUYHSWHSW Tr T S      l T C 0 @`0   H T 0޽h ? ̙33  <( o\ <r < S   `   l < C     H < 0޽h ? ̙33  P@(  @l @ C X `0   l @ C ` p   H @ 0޽h ? ̙33  @( p l  C p `0   l  C I    H  0޽h ? ̙33L  0X( a@K@ Xr X S \     r X S l]  `   ` X c $A ??0 p^  H X 0޽h ? ̙33   7`"(  `l ` C H2`000  2 l ` C 2` 2 p 0 o  7` #""#8"#0 o  ` < ? o  T  @` ` < ?  W FY 2011 30%   @` ` < ?  W FY 2007 70%   @` ` <t ? o  ` FY 2014 0%$   @` ` < ?  W FY 2010 40%   @`  ` <8 ?  W FY 2006 80%   @`  ` < ? S o  a FY 2013 10%$   @`  ` <Lٙ ? S  W FY 2009 50%   @`  ` < ?S  W FY 2005 90%   @` ` < ? 0 oS  a FY 2012 20%$   @` ` < ? 0 S  W FY 2008 60%   @` ` < ?0 S  Y FY 2004 100% @``B ` 0o ?0 o0 ZB ` s *1 ?S oS ZB ` s *1 ? o ZB ` s *1 ? o `B ` 0o ? o `B ` 0o ?0  ZB ` s *1 ? 0 ZB ` s *1 ? 0 `B ` 0o ?o0 o H ` 0޽h ? ̙33  @(  r  S T       NA ?D  H  0޽h ? T3f3f>  ~(  r  S        C x 0e0e @   H  0޽h ? T3f3f  @(  r  S        NA  ?  H  0޽h ? T3f3fF  \(  \r \ S p     l \ C  0    ` \ c $A ?? `  H \ 0޽h ? ̙33  d( Hzez dr d S Ι     l d C  0   H d 0޽h ? ̙33  D$(  Dr D S W    r D S tX0  H D 0޽h ? ̙33  P$( p  Pr P S |^   r P S P_p   H P 0޽h ? ̙33  z(    6+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*+0+(+ 0+p  @(  x c $z     0 <A U?  U H  0޽h ? T3f3f  0((   0 <A C? C H  0޽h ? T3f3fr  "p(  |  <A @04P   0dP`p fCash and Unspent Balance  Pictorial Representation4 24H  0޽h ? T3f3f  `l(  lr l S P2p  2 l l C 2p 2 H l 0޽h ? ̙33  Pp(  pr p S     l p C T  H p 0޽h ? ̙33  @$(  r  S     r  S 0P   H  0޽h ? T3f3f  0$(  r  S L    L  r  S x)L  L  H  0޽h ? T3f3f  |t  (  r  S     r  S   l  0A ??   l  0A ??  H  0޽h ? T3f3fP   (  X   0A?@H  0޽h ? T3f3f  x(  xr x S CL    L  l x C >L  L  H x 0޽h ? ̙33  t( \@H@ tr t S     l t C `00  H t 0޽h ? ̙33  $(  r  S u    r  S \v00  H  0޽h ? ̙33  0(  x  c $@    x  c $H 0  H  0޽h ? T3f3f  h(  hr h S 8    l h C 0P   H h 0޽h ? ̙33  ( ?C r  S X   X l  C X X H  0޽h ? ̙33  (  l  C X   X l  C tX0 X H  0޽h ? T3f3f  ,( )pM@ ,r , S X  X l , C X@`` X H , 0޽h ? ̙33  ( p r  S 0X   X l  C Xp0 X H  0޽h ? ̙33  ( z|z r  S X   X l  C $X@`  X H  0޽h ? ̙33 0 (  X  C ZL   X  S cX L)  X  H  0.k ? ̙33 0 p0( d@H 0X 0 C ZL   X 0 S HtX L)  X  H 0 0.k ? ̙33 0 |( 171 |X | C ZL   X | S yX L)  X  H | 0.k ? ̙33  0 p((  ^  S ZL   X  c $8X L)  X  H  0.k ? ̙33 (xmpTv7\+htԆ .Vtf !rLz AMg%IVsDRN"y]dM_`ɿ>Pk}ffԅZAt34cfBы]Nu*c\| Mc ưpuD]V5UgZyP&«2 e>ϙY]-~|* /Q 2-\ 0 U9uRwA+~>֠jm-vBWZhlSYTQ옋?+C7%"Ύ#U`$$c%qSKp_B)YU7+&_­$@Z(V% %c,"WX qBMMn#;p'3Tq3*y/jXV!„\$pK"\04p_4p-iNƅrg\a0 ߇ z)..\ dp gt3w-ݰpc%*P`dUO{['ECo_h ]mnzwkuQ߾5AFFBPϖF4o DB!uXol2zj(X\*.NhQ,?ބlrizE =ie 0|!d@|a[[fߵ׀3у[ma B8`r y^w;M&)xqxQ ==CiuS/dPq+8ZX%W| d ~4ˈY/7`8[E"fi!l\uMm8iwKb'\2['@'ynm6~I~>r:T??$?'9979TWsG-~Nz:J/~ C2`|?GAT0?GcW~Q_}>B}bxZr e`&Hj0/tR؜!2c]b篩&oR`!!PȤ/:{ Ww1@3qDC\&!߈!>yD/H1H>$E ^=C>5qr5C$B)CD ZpSȘn&86>2~W~o**F%ISG8,aM$^Qo:cGb#hL9FNP3NHNPrʹމ|hS,Wl4獂VE@M&؇,1Gq$9a\v⸘s4- ׎߭GSxH;l. |L̍}~t93YByUuo@Eȓ'FSe+QX< A Q1G,!!6D7;nKW\ߔ8 GCR^ n!-#w(L+]j9٢S9haبeZjY+lTlNsخtU{q9y,id;ˌgNʅO[p 5[O?^:W[G[[٬]溺t^VP/ͭ"8Q5z`B2n=3z%v"ϑT=OS\Q^*ftWX o&鼔zUߘJı1.iJcBPpi/S473!ח{r آ/4Nc.>r1X-08;>$0#{L}cDX#R.[P[m*7w#6 Ƒkoĭ8~<%Xף ,?`pbt=ߣ?y<^t0 jpfK[n Yd}G۲ %Ii_Yԟ(8DkyJFH &I !>S5tXG$$R2d X}8Jq2a>n! R?9@C.]P0W 15AgtQϰp!!!VC|no[qZ~b .4g ||Iع b< =y1g'?96ql9Ms(6\D] ,obp&bdNƥEy[[rf\.tlmE+_tcwƚNUqPr747㔳5v7-"fc+,>Gymf>ZMY7oHxAӿyU8>} x+|/7aII_}<ʱiZqъͯA\6a21*(8faٹEoO~5m<Ȩ~:uj!Wܨ|}Wb Y᫩>NTx|tK,p h$MM6WLʛzSyP<&R(1%XŏU$N#C0^.gpSęg\kEyG8| <<6|B3"$pc"O2=^rX|!0ZaN|ֲ45._U{:6 I!Yt6*à:ף L0nh+)]Gq7W:n=EXԑ אF?ټ#0)G(PhDn1/LŗO쇂(lGTbkh#+͜FEJڏ6)WI!L6Edp<u&DK  gqK|n?**͕g\pZ@ȫ2{IP ZG:yeR2GKz5>?֠'Hɷ3myٳl6P=2x65;]F"/ȶ t R <([ׄGPc_,8~v.2^J)T,>.YX( 2"-,"5ۖѧR/隑7ͲhZyyʢ s8R>),0KšH_#H֣Le1֋2b ,Ǚ$W_vP:/|PQ>}"O|H2]%*ƴ&(>ҀR\]!6z6ĕ ^ Kj ĵ˵1$X%ί_ўǗ(w̯r8@/=i KbAc̃Z +퉿Ӻtn?уG4k lZr68].gx7}Sƀ\g/;n|)o %z]<Ϊz0=mMO꯼kwNz?G*˫d.E#4ڥͫd= v?Hoqz3偔kLPy&I2'w_@5k_r{lLѦށw(]녇="VU<ԗ9Ënz yR:{7?LO&]g~Εw۽3ǷlPʺ㧖:kU7~Q&w⃎S4y噈S'wF+m]=a&IVwm{CGN?t+}N둛]NS^I:T%ŵy_y_?HGxԟ̺!'~KxUjc'>o<W}lbx\{?w`0pFycQ|!88EAE܁Qf#FX|ctd)cb| l-k)LY*)1.en=󝯻B4ƦwNss~}k;R6"E{.٢D_[s|a{,9,,yz҇}Y MP?,X b9l"sX ar.0,1,,#YJXc9eh1,cY.`2eDo/-̾yH,|q9\|_rūwm=9=<{k09vMc|ՊR k*14BM([ol0>WnpX?M9l9Qػ=6_9c'tOŬbذ%#ǍYteG[eaY#8އ&eA䓊OP:K84=bjۥّU]C<^%sϧw7%զp]󹤇ŕOv%lqh\$?0ϑ?kϑ0ct`J.23'Om% 2\Vfp\WJ\_mn^ث=׏ocnOx{[_~!n DO#8)4bW#Gr]r\ VGmnS8dQpV{2{}"uؼ؂x=][kT*cw eq-hmjNA;bG2 c0w"?dy%ˀsWqgAc(s\ȿV%DWF-S4w:19K8nD+)@nA=߅Q1ҠΨx9Qʜ̈] wtb[9r=o)=шwgџyG=;;;:;:;zw;YQҬzy~5X{w-A_;uL΢!6*}v_f;gċR{wnM\6h[ݏ6isf->r"fQf;;ױJfPв(@xשdyݢ* l-X~L@nQQ6EQV H->JfPв(@x! A((AAˢa`9J@nQ^yG(, wjY~A@nQQ* l-fg%˯H-(AAˢa E9vG* l-jH-ɓ>J?E͠eQ0ib9F@nQ{G(, ]C@nQ>G(, Nq9E H-G(6EBq:%|2HQ`3(hyk{gwHmO?QR ZGmt>يAAˢiZ& _]|4v$_CWf2nQWh9˫ YC,?'􅞉wg-eGB_-,/BwlN:cٺ}t}_>~A?KgSg)[~^ cͬ6ٌbW]I6mYo[/c ܏̍|l~JqY%qD("фȀ1x1ɰ0hl𬱽g~9ΐhmea>ia OkmHa im!H0km A^ھWa G$aQO0LZ۟$a¯$aZ۟$a[Z۟$a1/0L zp\kaA) Pz A~Hw),A3_kRCOf ty6o=3Vǥ/̘ϵ3c N |Z/U5 yY9 ò.ՈIG p{4j^= 7Wy"lj(Hp$a znC0`V͂= 7ا| p'o$aSZ$aA 0Y 0y0; znpXAj Pz ^j}A<| A i A3Z{ ھE0g hm$}g ھ^BόZSO7zzl\L<, }JVYj$bX_#7{` ZC.J6sm+ĵ/aY$:m;r Z>JV"x(.{Rl-i5][P*7͠sFݢfTnAAk7 tR\vRl-jV[)fP=Z tR2J|nYAnQΟsRl-ljI[Q^TnAA۴'H8c `3(hA[ E[qRl-<~Ar Z>7xX6AnQ-Rl-<AnQ&r Z>7ءAnQ&.Rl-jM(O)fP#ZͿ+H-)fPo$fG}n]fAsiM(ǡw :B7p.Lk8/Lc*j3 [kig^c-zl\L<, }JV.ՈIgpV|ex@ea7*ҒP | A