d GrantThornton * Financial statements and Independent Auditors' Report Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project * GEF Grant No. TFA9935 U * For the period from 25 March 2019 to 31 December 2019 U Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project GEF Grant No. TFA9935 S Contents Page Part I - Financial Statements 1 Report of the Project Management Unit 2 Independent Auditors' Report on the financial statements 4 Balance sheet 6 Statement of Sources and Uses of funds 7 Statement of Designated account 8 Statement of grant withdrawals 9 Notes to the financial statements 10 Part II - Independent Auditors' Report on the Compliance 13 Part Ill - Independent Auditors' Report on the Internal Control 16 C U Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project GEF Grant No. TFA9935 Pa U U acaSaeet S 3 S Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project GEF Grant No. TFA9935 a Report of the Project Management Unit The Project Management Unit submits its report together with the audited financial statements of the Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project ("the Project") for the period from 25 March 2019 to 31 December 2019. Auditors The financial statements for the period from 25 March 2019 to 31 December 2019 have been audited by Grant Thornton (Vietnam) Limited. The Project Management Unit The members of the Project Management Unit are responsible for overall direction and management of the Project during the period from 25 March 2019 to 31 December 2019 and to the date of this report were: Name Position Mr. Nguyen Van Tai Project Director Ms. Hoang Thi Thanh Nhan Vice Director Ms. Nguyen Thi Thanh Thuy Chief Accountant Statement of the Project Management Unit The Project Management Unit is responsible for preparing Financial Statements for the period from 25 March 2019 to 31 December 2019 which give a true and fair view of: * the financial position of the Project; * the funds received and expended for the period; * the activities of the Designated account for the period and the balance of this account as at 31 December 2019; and * the funds withdrawn for the period. In preparing those Financial Statements, the Project Management Unit is required to: * select suitable accounting policies and then apply them consistently in accordance with the GEF Grant No. TFA9935 between Socialist Republic of Vietnam and World Bank ("WB") and the Project Operation Manual (POM); * make judgements and estimates that are reasonable and prudent; * state whether applicable accounting principles have been followed, subject to any material departures disclosed and explained in the financial statements; and * design and implement an effective internal control system for the purpose of properly preparing and presenting the financial statements so as to minimise errors and frauds. The Project Management Unit is responsible for ensuring that proper accounting records are kept which disclose, with reasonable accuracy at any time, the financial position of the Project and to ensure that the accounting records comply with the accounting system as described in Note 3 to the financial statements and the Project Operation Manual. The Project Management Unit is responsible for ensuring that the Project funds are used only for the purposes of the Project, in accordance with the provisions of GEF Grant No. TFA9935 as well as legal requirements applicable to the Project. They are also responsible for safeguarding the assets of the Project and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 2 Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project GEF Grant No. TFA9935 U The Project Management Unit confirms that they have complied with the above requirements in preparing the financial statements. Approval of the financial statements We hereby approve the accompanying financial statements on pages 6 to 12 which give a true and fair view of the fund balance of the Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project as at 31 December 2019, the funds received and expenditures for the period from 25 March 2019 to 31 December 2019, the balance of the Project's Designated Account for the Grant from WB as at 31 December 2019 as well as movement of this account for the period from 25 March 2019 to 31 December 2019 in accordance with the accounting policies as described in Note 3 to the financial statements. In the opinion of the Project Management Unit, the grant withdrawals have been adequately reconciled to the statements of expenditure prepared by the Project during the period, and such statements of expenditure were adequately supported. SOn behalf of the Project Management Unit, Hoang Thi Thanh Nhan Vice Director Hanoi, Vietnam 10 July 2020 3 s U U U U 8 U U U U U U 3 U GrantThornton Grant Thornton (Vietnam) Limited 18th Floor Independent Auditors' Report Binh International Office Building 106 Hoang Quoc Viet Street on the financial statements of Cau Giay District, Hanoi Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project Vietnam GEF Grant No. TFA9935 T +84 24 3850 1686 F +84 24 3850 1688 for the period from 25 March 2019 to 31 December 2019 S a No. CS21/26062020/WLP-GT To the Project Management Unit of Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project U Auditors' opinion We have audited the accompanying financial statements of Strengthening Partnerships to Protect Endangered S Wildlife in Vietnam Project, financed under the GEF Grant No. TFA9935, prepared on 10 July 2020, which include Balance Sheet as at 31 December 2019, Statement of sources and uses of funds, Statement of designated account, Statement of grant withdrawals for the period from 25 March 2019 to 31 December 2019, and a summary of significant accounting policies and other explanatory notes (collectively referred to as "Financial Statements") as set out on pages from 6 to 12. In our opinion, in all material respects: - The accompanying financial statements give a true and fair view, in all material respects, of the financial position as at 31 December 2019 as well as of the funds received and expenditures of the Project for the period from 25 March 2019 to 31 December 2019 in conformity with the accounting policies described in S Note 3 of the Notes to the financial statements. 3 - The accompanying statements of designated accounts give a true and fair view of the balance of the designated account as at 31 December 2019 and the Project's receipts and disbursements via this 5 designated accounts for the period from 25 March 2019 to 31 December 2019 in conformity with the relevant covenants of GEF Grant No. TFA9935, the Project Operation Manual and relevant regulations S established by the World Bank. * - Withdrawal Applications were adequately reconciled to the statements of expenditures ("SOEs") prepared by the Project Management Unit for the period and those SOEs were adequately supported by accounting 3 vouchers. S Basic for Opinion S We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Project in accordance with the ethical requirements that are relevant to our audit of the financial statements in Vietnam, and we have fulfilled our other ethical responsibilities in 3 accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 0 9 5 5 grantthornton.com.vn 4 U I U Responsibility of the Project Management Unit for the financial statements The Project Management Unit are responsible for the preparation and fair presentation of these financial statements in accordance with accounting policies as described in Note 3 and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. U Auditors' Responsibility Our objectives are to obtain reasonable assurance about whether the financial statements of the Project 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 judgment and maintain professional skepticism 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 Project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. We communicate with the Project Management Unit, 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. GRANT THORNTON (VIETNAM) LIMITED Hanoi, Vietnam 10 July 2020 2020 Grant Thornton (Vietnam) Limited All rights reserved, 5 * OuIZ2 Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project GEF Grant No. TFA9935 B B . Balance sheet * as at 31 December 2019 Notes 31 December 2019 VND ASSETS Cash Cash at bank 4 6,310,999,863 Receivables 2,353,345,500 Short-term prepayments to suppliers 5 2,353,345,500 Expenditures 3,752,154,637 Project implementation expenditures 8 3,752,154,637 TOTAL ASSETS 12,416,500,000 RESOURCES FUNDS Funds - Grant from IBRD (the World Bank) 6 11,566,853,700 - Counterpart fund 7 860,000,000 Foreign exchange differences (10,353,700) TOTAL RESOURCES 12,416,500,000 Hanoi, Vietnam 10 July 2020 Hoang Thi Thanh Nhan Nguyen Thi Thanh Thuy Vice Director Chief Accountant T ThKoe e u npgsfo 0t 2frna nerlpr fteefnnilsaeet Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project GEF Grant No. TFA9935 B U . Statement of Sources and Uses of funds U for the period from 25 March 2019 to 31 December 2019 U For the period from 25 March 2019 Notes to 31 December 2019 VND SOURCES 12,426,853,700 - Grant from IBRD (the World Bank) 6 11,566,853,700 - Counterpart fund 7 860,000,000 USES OF FUNDS 8 (3,752,154,637) - Strengthening legal and regulatory framework. (637,105,946) - Enhancing capacity to effectively implement and enforce policies and regulations related to wildlife protection. - Promoting knowledge sharing and awareness raising. (1,942,246,384) - Project management and monitoring and evaluation. (1,172,802,307) (Deficit)/Surplus of sources over use of funds 8,674,699,063 * Foreign exchange differences (10,353,700) Fund balance at the beginning of the yearlperiod Fund balance at the end of the year/period 8,664,345,363 Presented by: 31 December 2019 Cash 6,310,999,863 Short-term prepayments to suppliers 2,353,345,500 8,664,345,363 U Hanoi, Vietnam 10 July 2020 Hoang Thi Thanh Nhan Nguyen Thi Thanh Thuy Vice Director Chief Accountant The notes set out on pages from 10 to 12 form an integral part of these financial statements 7 U Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project GEF Grant No. TFA9935 . Statement of Designated account For the year: For the period from 25 March 2019 to 31 December 2019 Account numbers: 1500201110166 Depository Bank: Agribank - Hanoi Branch Address: No 77, Lac Trung Str., Hai Ba Trung District, Ha Noi Credit Agreement: No. GEF TFA9935 * Currency: USD For the period from 25 March 2019 to 31 December 2019 USD Part A- Account activity Opening balance - Add: Advance from IBRD (WB) during the year/period 500,000.00 Replenishment to Designated Account during the year/period - Less: Total amount withdrawn from Designated Account 226,841.66 Bank Charge 10.00 Closing balance as at 31 December 2019 273,148.34 Part B- Account reconciliation Amount advanced by WB at 25 March 2019 - Amount advanced by WB during the year/period 500,000.00 Outstanding amount advanced to the Designated Account as at 31 December 2019 500,000.00 Account balance as at 31 December 2019 273,148.34 Add: Bank charge 10.00 Amount withdrawn but not yet claimed 226,841.66 Outstanding amount advanced to the Designated Account as at 31 December 2019 500,000.00 Hanoi, Vietnam 10 July 2020 Hoang Thi Thanh Nhan Nguyen Thi Thanh Thuy -Vice Director Chief Accountant The notes set out on oages from 10 to 12 form an integral part of these financial statements 8 � fL и р о о °' �S � и о о � � � р о о д °� п � т � ` р � д и п � о о � � о о о о о rn и О Q о о . � orn ai Q V � S ш rn � о р с� � о � ш и р � ° s � п т р о о а� и о о Е � р о о . •� о о о о � о о _ °и й � � _ � О �• � оэ и р а � °; сп .� -С . �� ., � �� С � С О и � �"' � U С � � С � О п и р С U � � и as Q . и и г � � Ш_ � й LЛ .С � •° Z U S и � � � � °' � . � � о С и � и � = С Г ? � � . � N р Q i � � i и р � й . � � S2 о � � с � � � }� � �' гз� � i� � ? � 'й т � � V и � � � � ш �j � � "'" и О > � с р � � � •_ .�..J г Е р о о `� � М �- � � ■ 3 О ш `� � � � п п � сиi р оо о � т . о � Г С и о о c�j � 4 � О > р °о °о ш .- N -° � Q о о -� C9 � с �. V � и � `о ш L -а � U C� � � � Q� G о О р N (6 О а ♦� � д и с . о N о � � о и � � Q- � � 0 V tt с6 С и � � о _ и � � о � м � чL- г.wо о" и � i т =Q � р т о � � о � � / � � � •° � � �;,_, С � а> о � с га о;- ,;�. � ° � � Z •�, Q � и Ш р �� ' у� й о � � � 3 .. Q ��:��� �� .. ~ � � �� ,�� � � ш Ф 2' . СА р о � LL � L � � •� � � � о . � _ _ - ш 0 о � Й t? Ч-- � с о `. -2 � � . _ ,`� t- � . � � Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project GEF Grant No. TFA9935 Es t--% the% financial statements for the period from 25 March 2019 to 31 December 2019 1 . The Project Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project ('WLP") was approved by GEF through World Bank with a grant No. TFA9935 with grant amount of USD3 million on 25 March 2019. The Project's objective is to strengthen the legal and regulatory framework, and the related implementation capacity for the protection of threatened wildlife. The Project has four components, including: - Component 1: Strengthening legal and regulatory framework; - Component 2: Enhancing capacity to effectively implement and enforce policies and regulations related to wildlife protection - Component 3: Promoting knowledge sharing and awareness raising; and - Component 4: Project management and monitoring and evaluation. GR Project Management Unit's office is located at 10 Ton That Thuyet, Hanoi, Vietnam. 2. Fiscal year and accounting currency 2.1 Fiscal year The first fiscal year of the Project is from 25 March 2019 (date of countersigned Grant Agreement) to 31 December 2019. Succeeding financial year will begins on 1 January and ends on 31 December. 2.2 Accounting currency The accounting records of the Project are maintained in Vietnamese Dong ("VND"). The financial statements are prepared in Vietnamese Dong except for the Designated Account statement and Statement of grant withdrawals, which are prepared in the original currency of United States Dollars ("USD") as required by the World Bank. 3. Accounting policies 3.1 Basis of preparation of financial statements The financial statements are prepared in accordance with the below accounting policies and the Project Operation Manual. The Financial Statements are prepared in conformity with a modified Gash basis of accounting rather than generally accepted accounting principles. 3.2 Foreign exchange Transactions arising in currencies other than the reporting currency of VND are translated at the prevailing exchange rates at transaction dates. Foreign exchange differences arising on translation are recognized separately in the statement of income and expenditures for the purpose of reconciliation of balance as at beginning and closing accounting period. 10 Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project GEF Grant No. TFA9935 3.3 Recognitions of sources and uses of fund Project sources and uses of fund are recognized as follows: - Grant from World Bank: Funds are recognized when direct payment from WB to suppliers or/and receipts from WB to Designated Account. - Counterpart fund: Fund is recognised when direct payment from Treasury to suppliers and withdrawal from Treasury to cash on hand in compliance with regulations on State Budget. - Expenditures are recognized when incurred. 3.4 Payables Payables are recognised for amount to be paid in the future for goods and services received. 4. Cash 31 December 2019 USD VND equivalent Cash on hand - Designated account 273,148.34 6,310,999,863 273,148.34 6,310,999,863 5. Short-term prepayments to suppliers 31 December 2019 VND Vietnam Sylviculture Agriculture Development Investment and Consultant Company limited 691,800,000 Center for Biodiversity Conservation 921,732,000 Center for Environment and Community Assets Development 391,513,500 World Wide Fund for Nature in Vietnam (WWF) 348,300,000 2,353,345,500 6. Grant from IBRD (WB) Accumulated to 31 December 2019 31 December 2019 USD VND equivalent USD VND equivalent Advance from WB to Designated account 500,000 11,566,853,700 500,000 11,566,853,700 500,000 11,566,853,700 500,000 11,566,853,700 7. Counterpart fund Accumulated to 31 December 2019 31 December 2019 VND VND Counterpart fund 860,000,000 860,000,000 860,000,000 860,000,000 �I � � w �ц т`л оо � w й м _ °'о > ш о v.- м ш ао о v v � v � v_о v ш и и � � о _ v � о _ � N �- и О м N � о�о v� й � � о � м � М � о � о -р т и ' и О О Iц С О oD О � � (О О м О � � � N а0 М О � V N N О V N � (р О � � (О О м О � N 1� V V (П � и с� ао � о � U � � о о о ш ti Z о о ао о и М � о о v со м ш � т •- � о о со о г� v ° � о м � о и � � "' й Г й й м c�i � � v м м � л � � � `� .с � s са � г с� � � � о 0 г т о� � м гмс = р т � �,.а F .. U у~� v о v ш й й � с� � О с- � �7 о е- � � Q � ш �w v о^о й м � ,й �� LA .� cpi �- �"> о Z С.� � � •.- � м N р N � Г � � м О - о � N и ' и о о И � t п � � о оо о �-+ � � �� j ш о м о � � га й ао м о � � � г � 'г Г с� о � .✓ �ч ш о � р N � � о'V v °ш � � � ;; и w ао .,.., � о � с� � � ,� о ,,.., ш а� - � U и ш ш о � а, > `ш � � ._ °' V с�а � г � � �_ рр р о о о ш г� (� � п_ О ,'S г о о v °w м ш _� � � LL � � °о о `д v й й � � � о т м w о � � � � ¢� "= и Г й й м г� � ш г� с n v м м о°�о_ }' � CST t� Г N �F- � � �s с� 0 л�' � � ш ;i U � � о � Ф и N [1 о � � � � z й ш � � (� й � ш � и ,� w �- И С 1Y1iI Л и � т о О с � �R м �' ш � ыаrn' .п � � Q т � � с � � i4 � � �-' � о�т О � с. � С а r Ш � й� i- �\, с¢ LЛ � � Й О � � tл � и � .. � i сг Х � � о ш �- т с о ~ о � ш� Ш � п й с с� � с � р ��\.��`� � N � г` .`..° т и ы г � j с� , h- _ � и с � о � _ �, � �.� � Lп � � � � р :с ш � 'ч= �р � \ �; С � О О ср П% � � гл � 00 U С� � � т aj � г� \� ��� � - � М� � Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project GEF Grant No. TFA9935 EMS% r I d o-- [-%I db Lna Amnditors' Keporto%n the u 0 M a n ce 13 * ~ GrantThornton Grant Thornton (Vietnam) Limited a ~ Independent Auditors' Report Grat lorno(ita)mte Hoa Binh International Office Building on the Compliance of 106 Hoang Quoc Viet Street Cau Giay District, Hanoi Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project Vietnam GEF Grant No. TFA9935 T +84 24 3850 1686 for the period from 25 March 2019 to 31 December 2019 F +84 24 3850 1688 To the Project Management Unit of Strengthening Partnerships to Protect * Endangered Wildlife in Vietnam Project We have been engaged to perform audit of the compliance of Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project ("the Project") financed under the GEF Grant No. TFA9935 for the period from 25 March 2019 to 31 December 2019. * The Project Management Unit's Responsibility The Project Management Unit is responsible for complying with Applicable Laws, Regulations and the Procurement Procedures and other Provisions of the Grant Agreement and other Guidance from the World Bank. Auditors' Responsibility Our responsibility is to express an opinion on the Program's compliance with the requirements, based on our procedures. We conducted our engagement in accordance with the International Standard on Assurance Engagement 3000, "Assurance Engagements other than Audits or Reviews of Historical Financial Information", issued by the International Auditing and Assurance Standards Board. This standard requires that we comply with ethical requirements and plan and perform our procedures to obtain reasonable assurance about whether, in all material respects, the Project has complied with the requirements. An assurance engagement to report on the compliance with regulatory and contractual requirements at a Program involves performing procedures to obtain evidence about whether the Program's activities are free of material non- compliance with the requirements. The procedures selected depend on the auditor's judgment, including the assessment of risks that the Project does not comply with the requirements and whether such non-compliance could have a direct and material effect on the Project's Financial Statements. Our procedures included testing the compliance with the requirements that we consider necessary to provide reasonable assurance that the requirements are complied by the Project. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. U grantthornton.com.vn 14 U * Auditors' opinion In our opinion, the Project was, in all material respects, in compliance with Applicable Laws, Regulations and the Procurement Procedures and other Provisions of the GEF Grant No. TFA9935 and other Guidances from the World Bank that could have a direct and material financial effect on the Project's Financial Statements for the period from 25 March 2019 to 31 December 2019. This report is intended for the information of Project Management Unit of the Project and World Bank. U * GRANT THORNTON (VIETNAM) LIMITED Hanoi, Vietnam 10 Juty 220 U U U U U 1 U U U U U 8 8 00GatTono Venm)Lrie l ihsrsre U1 Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project 3 GEF Grant No. TFA9935 U U Par ndpnetAdtr'Rpr * Parh I t n Illro * needn udtr'Rpr U on th Intenal Cntro U I * ~ GrantThornton K Grant Thornton (Vietnam) Limited 18th Floor Independent Auditors' Report Hoa Binh International Office Building 106 Hoang Quoc Viet Street Cau Giay District, Hanoi on the Internal Control over financial reporting of Vietnam Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project T +84 24 3850 1686 GEF Grant No. TFA9935 F +84 24 3850 1688 for the period from 25 March 2019 to 31 December 2019 To the Project Management Unit of Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project We have been engaged to perform audit of the internal control over financial reporting of Strengthening Partnerships to Protect Endangered Wildlife in Vietnam Project ("the Project") financed under the GEF Grant No. TFA9935 for the period from 25 March 2019 to 31 December 2019. The Project Management Unit's Responsibility The Project Management is responsible for designing and maintaining effective internal control over compliance with requirements that could have a direct and material financial effect on the financial statements as well as over financial reporting for the purpose of properly preparing and presenting the financial statements so as to minimise errors and frauds; and take responsibility for its assertions as to the effectiveness of such internal control. Auditors' Responsibility Our responsibility is to express an opinion on the Project's Financial Statements and on the design and operation of controls over financial reporting, based on our procedures. We conducted our engagement in accordance with the International Standards on Assurance Engagement 3000, "Assurance Engagements other than Audits or Reviews of Historical Financial Information", issued by the International Auditing and Assurance Standards Board. That standard requires that we comply with ethical requirements and plan and perform our procedures to obtain reasonable assurance about whether, in all material respects, the Project's Financial Statements are fairly presented and the controls are suitably designed and operating effectively. An assurance engagement to report on the description, design and operating effectiveness of controls at a project involves performing procedures to obtain evidence about the disclosures in the project's description of its system and design and operating effectiveness of controls. The procedures selected depend on the auditor's judgment, including the assessment of risks that the Project's Financial Statements is not fairly presented, and that controls are not suitably designed or operating effectively. Our procedures included testing the operating effectiveness of those controls that we consider necessary to provide reasonable assurance that the control objectives were achieved. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. U U grantthornton.com.vn 17 K U Auditors' opinion In our opinion, in all material respects, the Project's internal controls over financial reporting were suitably designed throughout the period from 25 March 2019 to 31 December 2019 and the controls tested, which were those necessary to provide reasonable assurance that the control objectives were achieved, operated effectively throughout the period. This report is intended for the information of Project Management Unit of the Project and World Bank. g GRANT THORNTON (VIETNAM) LIMITED Hanoi, Vietnam 10 July 2020 2 U U 200GatT o tn(ita )Liie .Alrgt eevd U1 U