TOURISM, DIVERSIFICATION, AND RESILIENCE IN THE GAMBIA PROJECT (GRANT NO. E0530-GM) REPUBLIC OF THE GAMBIA- - MINISTRY OF TOURISM & CULTURE PROJECT FINANCIAL STATEMENTS & REPORTS FOR THE YEAR ENDED 31st DECEMBER 2023 AUGUSTUS PROM AUDIT. TAX. ADVISORY. REGISTERED AUDITORS OFF BERTIL HARDING HIGHWAY BAKAU, KSMD F899 + G6H P.0 BOX 587 THE GAMBIA JUNE 2024 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31't December 2023 Contents Page 1. General Information 2 1.1 Background 3 1.2 Audit Scope and objectives 5 1.3 Summary of audit results 9 1.4 Statement of Members of the PSC 10 2. Audit Opinion on the Project Financial Statements 2.1 Auditor's Report on the Project Financial Statements 12 3. Consolidated Statement of Sources & Uses of Funds 3.1 Auditor's Report on the Consolidated Statement of Sources & Uses of Funds 16 3.2 Consolidated Statement of Sources & Uses of Funds - By Component 19 3.3 Consolidated Statement of Sources & Uses of Funds - By Category 21 4. Notes to the Project Financial Statements 23 5. Report on the Special Accounts - USD Designated Account 5.1 Auditors Report on the IDA Special Account 25 5.2 IDA Special Account Statement by Component 26 5.3 IDA Special Account Statement by Category 28 6. Report on the Special Accounts - USD Designated Account - Preparatory Phase 6.1 Auditors Report on the IDA Special Account - Preparatory Phase 30 6.2 IDA Special Account Statement by Component - Preparatory Phase 31 6.3 IDA Special Account Statement by Category - Preparatory Phase 33 7. Report on the Statement of Expenditure 7.1 Auditors Report on the Statement of Expenditure 36 7.2 Statement of Expenditure 37 8. Appendices 40 Appendix A --List of Ineligible Expenditure Appendix B -Budget Variance Reports Appendix C Withdrawal Applications-& Reconciliation AppendiU D - Project Fixed Assets Tourism, Diversification, And Resilience in The Gambia Project - Grant No, E0530-GM Project Financial Statements & Reports for the Year Ended 31 December 2023 . 1. General Information Members of the Project Steering Committee (PSC) Chairman Permanent Secretary, Ministry of Tourism and Culture Member Permanent Secretary, Ministry of Finance and Economic Affairs Member Permanent Secretary, Ministry of Trade, Industry, Regional Integration & Employment Member Permanent Secretary, Ministry of Environment, Climate Change and Natural Resources Member Director General, National Centre for Arts and Culture Member Director General, Gambia Tourism Board Member Director General, Gambia Tourism and Hospitality Institute Member Chief Executive Officer, Gambia Investment and Export Promotion Agency Member Chairman, Gambia Hotel Association Member President, National Coordinating Organisation for Farmers Association Gambia Member President Gambia Craft Market Federation Member President, Ground Tour Operators Association Member Chairperson, Travel and Tourism Association of the Gambia Secretary Project Director - Project Implementation Unit Bankers Central Bank of The Gambia 1 Ecowas Avenue Banjul, The Gambia Financial Auditor Augustus Prom (AP) Audit. Tax. Advisory Registered Auditors Off Bertil Harding Highway Kanifing Institutional Area - Bakau The Gambia Donors International Development Association (IDA) 1818 H Street, N.W. Washington, D.C 20433 United States of America Registered Office Bertil Harding Highway KSMD The Gambia 2 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31s December 2023 1.1 Project Background The Objective of the Project is to support the diversification and climate resilience of the tourism sector at selected destinations. The Project is financed by a grant and funded by the International Development Association (IDA) and the Financing Agreement was signed on the 5tth July 2022 and the preparatory phase of the project started in March 2022 between the Republic of The Gambia and the IDA. The expected project closure is 30t" June 2027. Project Financing The project financing is as follows; Component No. Description US$ - Millions 1 Policy Framework & MSME Participation 13.00 2 Infrastructure Support for the diversification and resilience 50.00 of the tourism sector 3 Project Management, Monitoring & Evaluation - 5.00 4 Contingent Emergency Response 0.00 Total 68.00 The Project consist of the following parts; Part 1: Policy Framework and MSME participation. 1.1 Improving institutional capacity for data-driven tourism planning, marketing, and branding through: (a) Strengthening capacity for collecting relevant tourism data to inform policy decision making: (b) Development and implementation of marketing strategy to promote diversification beyond traditional source markets and segments; and (c) Integration gender -sensitive polices, including those reducing risks of GB V 1.2 Carrying out a capacity building on compliance standards designed to promote tourism MSMEs integration into value chains with established end-markets through activities such as: (a)Building partnerships with large firms in tourism sector; and (b)Delivering capacity building (training) and compliance support to MSMEs to fulfill Lead Firm's requirements. 1.3 Provision of Matching Grants to MSME Beneficiaries to partially finance capital investments for improved production technology adoption. 3 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31 December 2023 Part 2: Infrastructure support for the diversification and resilience of the tourism sector 2.1 Protecting, rehabilitating and integration management of coastal areas by: (a) Carrying out nature-based solutions interventions and civil works to improve the resilience of the tourism infrastructure on the Gambian coast; and (b) Carrying out technical studies and developing design to address the impacts of coastal erosion and sea-level rise on the tourism infrastructure on The Gambian coastal. 2.2 Integrated tourism product development and diversification of selected Tourism Development Areas/tourism areas by: (a)Carrying out technical studies and developing designs to identify opportunities to strengthen and diversify Gambia's tourism options. Including evaluation of select tourism destination sites to determine intervention needed to improve the site attractiveness and enhance their climate resilience utilizing nature -based solutions; (b)Building capacity on climate resilience at the community level (iii) selecting and prioritizing areas with high tourism potential for further investment based on the studies undertaken under this Part ofJthe Project; (iv) developing operations and maintenance plan (including budget estimate) for the sites listed in the PIM; and (v) development habitat protection plans for the select natural and culture heritage tourism sites. Part 3: Project Management, Monitoring and Evaluation Carrying out the project facilitation, monitoring, fiduciary supervision, and social and environment risk management as well as the institutional coordination among the various agencies at national and local level. Part 4: Contingent Emergency Response Providing immediate response to an Eligible Crisis or Emergency. 4 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31s' December2023 1.2 Audit Scope & Objectives A. Financial Audit The objective of the financial audit of the Project Financial Statements (PFSs) is to enable the auditor to express a professional and independent opinion on the financial position of the Project and of the funds received and expenditure for the Year ended 31st December, 2023. The audit will be carried out in accordance with International Standards on Auditing (ISA) as promulgated by the International Federation of Accountants (IFAC) and the Donor's (IDA) Audit Guidelines and will include such tests and controls deemed necessary under the circumstances. The professional opinion will include specific references as to whether: a) All external (Grant Agreement), funds have been used in accordance with the Project conditions of the financing agreement. With due attention to economy and efficiency and only for the purposes for which the financing was provided; b) Goods and services have been procured in accordance with the Project financing agreement; c) All necessary supporting documents, records and accounts have been kept in respect of all project ventures (including expenditures via statements of expenditures or (Special Accounts). Clear linkages should exist between the books of accounts and the interim and annual reports presented to the donor (IDA); d) Where Special Accounts have been used, they have been maintained in accordance with the provisions of the project financing; and e) The Project Financial Statements have been prepared in accordance with IPSAS Cash Basis ofAccounting and IDA Guidelines. 5 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31 t December 2023 Audit of the Statements of Expenditures (SOEs) In addition to the annual audit of the Financial Statements, the Statements of Expenditures (SOEs) used as the basis for the submission of withdrawal applications are to be audited in order to express a professional opinion as to whether: (a) The SOEs audited have been prepared in accordance with the provisions of the project financing agreement; b) All information and explanations necessary for the purposes of the audit have been obtained; and c) All supporting documents have been retained and the SOEs audited can be relied upon to support the related withdrawal applications. B. Project Financial Statements (PFS) The project financial statements should include: (a) Yearly statements ofsources and application offunds, which should disclose separately World Bank's Junds and other donorsJ'funds and beneficiaries'finds (b) Yearly SOEs by withdrawal application and category of expenditures; (c) Reconciliation between the amounts shown as received by the project and those shown as being disbursed by World Bank as an annex; (d) Status offunds by category; (e) A statement of comparison between actual expenditures and budget estimates; ( Notes accompanying the PFSs; cash balances. 6 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31 " December 2023: C. Quality Control and Documentation Procedures The auditor shall apply International Standards on Auditing (ISA 220), and therefore required to do the following: (a) Obtain relevant information to evaluate circumstances and relationships that create threats to independence; (b) Evaluate information on identified breaches which create threat to independence of the audit engagement; (c) Take appropriate action to eliminate such threats or reduce them to an acceptable level by applying safeguards; (d) Document conclusions on independence of the engagement. D. Management Letter Report The auditor shall prepare a 'Management Letter Report to: (a) Give comments and observations on the accounting records, systems and controls that were examined during the course of the audit; (b) Identify specific deficiencies and areas of weakness in systems and controls that have come to our attention and make recommendations for their improvement; (c) Report on the degree of compliance to applicable National Laws& Regulations and each of the financial covenants of the Financing (Grant) agreements and give comments on internal and external matters affecting such compliance; (d) Communicate matters that have come to attention during the audit that might have a significant impact on the implementation of the project; (e) Bring to attention any other matters that the auditor considers pertinent; 7 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31 11 December 2023 E. Audit of the Special Accounts The auditor is required to audit the activities of the Special Accounts associated with the project. The auditor should apply such tests and controls as the auditors considers necessary under the circumstances. The auditor is required to express his opinion on whether: a) The receipts are properly accounted for and withdrawals were made for the purposes of the project in accordance with the financing agreements; b) The degree of compliance with the Bank's procedures and the balance of the Special Accounts at the yearend; c) The special account statement give a true and fair view of the activity for the year ended 31st December 2023, on the basis of cash deposits and withdrawals; and d) The operations and the use of the Special Account in accordance with financing agreements and the adequacy of internal controls for this type of disbursement mechanism. 8 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports forthe Year Ended 31" December 2023 1.3 Summary of Audit Results Internal Controls We have assessed the overall internal control environment of the Tourism, Diversification, and Resilience in The Gambia Project as Adequate. This was based on the outcome on tests of components of the project's control environment assessed as follows: - Control Consciousness - Adequate Segregation of Duties - Adequate Management & Supervision - Adequate Competence of Personnel -Adequate Protection of Fixed Assets -Adequate Accounting & Protection of Records - Adequate 9 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31S December 2023 . 1.4. Statement of Members of the Project Steering Committee (PSC) It is the responsibility of the PSC to prepare financial statements which give a true and fair view of the state of affairs of the Project for each fiscal year. In preparing these financial statements, the PSC is required to: Li Select suitable accounting policies and then apply them consistently; u Make judgements and estimates that are reasonable and prudent; za State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. The PSC is responsible for keeping proper accounting records which discloses with reasonable accuracy at any time, the financial position of the project and to enable them to ensure that the financial statements comply with the relevant financing agreements. 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. PSC Chairperson', Project Director Date Date? 10 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31' December 2023 Auditor's Report & Opinion on the Project Financial Statements 11 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31 " December 2023 2.1 Independent Auditor's Report on The Project Financial Statements Auditor's Opinion We have audited the accompanying Project Financial Statements of the Tourism, Diversification, And Resilience in The Gambia Project (Grant No E0530-GM) for the Year ended 31St December 2023 which includes the Statement of Sources and Uses of Funds, USD Special Account Statement, Accounting Policies applicable to the Project, Statement of Expenditure, Notes to the Financial Statements including List of Project Assets in the Appendix of the Report. In our opinion, the accompanying Project Financial Statements gives a true and fair view of the Projects Financial Performance and its position for the 'period then ended and has been prepared in accordance with the International Public Sector Accounting Standards (IPSAS) Cash basis of Accounting and in accordance with the conditions of the Project financing Agreement. Basis of Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs).Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the financial Statements section of our report. We are independent of the Project in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to our audit of the financial statements in The Gambia and we have fulfilled our other responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 12 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31Pt December 2023. Responsibilities of Management and those charged with governance for the Financial Statements Management is responsible for the preparation of financial statements that give a true and fair view in accordance with IPSAS Cash Basis Accounting, and in the manner required by the Project Financing Agreement 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. In preparing the financial statements, management is responsible for assessing the Project's ability to continue as a going concern, disclosing, as applicable, matters related to going concern operations, or have no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Projects' financial reporting process. Auditors Responsibilities for the Audit of Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether dife 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. Misstatement 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 risk of material misstatement ofthe 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 fom fraud is higher than for one resulting ftom error, as fraud may involve collusion, forgery, intention omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal controls relevant to the audit in order to design procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project's internal controls. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management, 13 Tcurism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31, December 20231 * Conclude on the appropriateness of management's use of the going concern basis of accounting and base on the audit evidence obtained, whether a material uncertainty exists relating to events or conditions that may cast significant doubt on the Project's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modif our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Project to cease to continue as a going concern. * Evaluate the overall presentation, structure and content of the Project Financial Statements, including the disclosures, and whether the project's financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal controls. We also provide those charged with governance with a statement that we have complied with relevant ethical requirement regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significant in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. The Engagement Partner on the audit resulting in this independent auditor's report is Mr Augustus F. Prom. Augustus Prom Audit.Tax.Advisory Registered Auditors TA.X Date: J1 14 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31 ' December 2023 Auditor's Report & Opinion on the Consolidated Statement of Sources & Uses of Funds 15 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31" December 2023 AUGUL STUIS PRlON1 ATDTIT.TAX&ADVISORnv COffflerri HRnding Ptgia Boc 3 P0 1. 5*:~7- -n- Ce-nhia - Tlpoe(2)491 .4 2.440 3.1 Auditor's Report on the Consolidated Statement of Sources and Uses of Funds Auditor's Opinion We have audited the accompanying Project Financial Statements of the Tourism, Diversification, And Resilience in The Gambia Project (Grant No E0530-GM) for the Period ended 31s' December 2023 and notes to the Financial Statements including Accounting Policies applicable to the Project set out on pages 19 to 20 on a component basis and page 21 to 22 on a category basis. In our opinion, all external funds have been used in accordance with the conditions of the Project Grant Agreement (Grant No. E0530-GM), goods and services have been procured in accordance with the Grant Agreement. In our opinion, proper. books of accounts have been kept with adequate internal controls. The Statement of Sources & Uses of Funds gives a true and fair view of the financial position of The Tourism, Diversification, And Resilience in The Gambia Project as at 31s" December 2023, prepared in accordance with Donor (IDA) guidelines and on IPSAS Cash basis of accounting. Basis of Opinion We conducted our audit in accordance with International Standards on Auditing (ISA). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the financial Statements section of our report. We are independent of the project in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to our audit of the financial statements in The Gambia and we have fulfilled our other responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 16 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31" December 2023 Responsibilities of Management and those charged with governance for the Financial Statements Management is responsible for the preparation of Project financial statements that give a true and fair view in accordance with IPSAS Cash Basis Accounting, and in the manner required by the Project Agreement 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. In preparing the financial statements, management is responsible for assessing the Project's ability to continue as a going concern, disclosing, as applicable, matters related to going concern operations, or have no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Projects' financial reporting process. Auditors Responsibilities for the Audit of Financial Statements Our objectives are to obtain reasonable assurance about whether the Project financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high-level of assurance, but is not a guarantee that an audit conducted in accordance with ISA will always detect a material misstatement when it exists. Misstatement 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 risk 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, intention omissions, misrepresentations, or the override of internal controls. * Obtain an understanding of internal controls relevant to the audit in order to design procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management, * Conclude on the appropriateness of management's use of the going concern basis of accounting and base on the audit evidence obtained, whether a mdterial uncertainty exists relating to events or conditions that may cast significant doubt on the Project's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draiv attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, fiuture events or conditions may cause the Project to cease to continue as a going concern. 17 TourIsm, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31" December 2023 * Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Project's financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control We also provide those charged with governance with a statement that we have complied with relevant ethical requirement regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significant in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. The Engagement Partner on the audit resulting in this independent auditor's report is Mr Augustus F. Prom. Augustus Prom Audit.Tax.Advisory %ai%) Registered Auditors Date: ULAr -O 18 _ м о с� � � � � ,r�' � � � �I1 � м � � � 11 сл 1I G;/� Q в ° 11 � `'' с, м .-1 1I1 � I11 � � О Q Q 11 Q д' ��'� о г�г N 1Э � °� � с��1 � 11 ��li � а� r- м С? 1� �" N in с� � � о N � � � � 1�1 � � 1 f м�11 � � - � � �� м �� ''г� Q� � © о `� II j � G�1 � 11 о I�Э W � 7 о о о 1I i � � у сю � 11 гг� i�1 � � N м � f1 N д�- � 11 � �I1 Я й I11 11 11 са _ � � � й е--1 w1 М � � � � о �, "� _ �G' .� � Q , о Q 11 й м м� ,-�-� 11 с� 11 О � О � Ф � j II �''? т G' �°а �? 11 � 11 � У. �ч � `} i тм-i � I � � � � '� I � I � 1! � 11 n i! и �"� � � � I11 � � Q � 1f � I1i 41 � � � � ti � � +, � ___ а т _� k �' о U�J � г� Gц т-� cv � � о � � и у и � � � � i р � �у С U � м W Л�, � .а5 М � Е� �" ^i� п3 � .�.-✓�-� N � v CJ � ,ti; CI1 � }'' � � ПS � � О � '�� � � �" � � bЛ � О F"� � "' о `�,' � � � � � а� � � � С/� v ш �- _ г� � � и � , с.� r о � � `� � - ° '� U '� Н � � � � рэ о п3 �{ -{-� 1- +, � � С� F`' � � �; � у � � �, � � � � � � `а � � Q � �.. '� с� ` `� бi (� � с1� . � 'i-" д � _ - � о а� ^+ � � � ,� � � � � � = а�•i � `"' I � � а? � �, й � � � и' � ++ '� - tб +--� S�ч ст сб • � 4' �f � � `С� � � � . � � .�'i � � '`�-`О bA � '� � I � w � � ,,,� � � �., � � � � � а � ,�, � � � � � � � � � �, � `� �- � q�j I � '� � .,_, и � � 'у� , � � .� r .U �ч � � Ч�ч , � � I "б � и � ^� сэ � у � • � � bд � аз а�э ' L '� s� о � � � nn �.-_"_ и 1 С ,� - � � � � � Q � �� � о � �' � � ^ -С � � � г � � � � � 1 ,С,' ' � СС � , � ,..v'�. j „�3 sG„ ,� �j � , .,.^�, ,� д �-+ б�э �г.�С � с I �j �, � °� о 'й /��, � � � � � 1 r�а � _ . � ��i. � R3 � '~ V--1 �1 � ^ч {V ГV М FЧ ,/1 •� гч � � �U" Q � � �. � � � � � s� � О � �' U '_ }-j � Г' h�1 '�.� � � �J Г �f � i1 С�'i �+ I'-� � �--, .--а - t. -� м � � � � '� г� t- � � I � � � �r �r � �l � __ ? � � � -Q � ^ cv �1 � � .� й � ° � �� � � °� е''' м hj � , � � �� а U ''S � м � � .� _ 'г� N_ т� � � ' т � ' . ,� о � � с '� /� о �о ~д �а : � .. . Q Г� 4�1 л' у �ту � � �1 �: : б � гл �t CJ2 т М �f � w '4 _ грil � � � � � � �) � � �:.. � C.i �� � °`�;у� ь-� � � � � �� � .. � U � у р а с А, : �с U �'м � :�, . � � . _. � ц . � � а� � � � а �- S3+ '� о ,.�s м �Э � � � � ° � � о�о С� •� °'� � '-` °� Е! ш - и''ч e�J �г � I � 'Q �.,, � � � � tj ; j _ � ,� �, ги о с �� � о С7 � � и� � � � м � � � n, - о N � о �г 41 � ш о у., Г�ч ,-г � . � д М • � � rл � _ _ с � � .-�� � � � � � .� � о с� © М ? � : . �-. � � гV . о �. _ _� � v г� и' c��j �•, {-�€'':а `- -�п3 . � _. р -� � � � с.,.:� - ; , .�ч �- � Sк N � `. U с� с � -� � .- �-� ��U ._, ш � � � � � � � � С.� } 4�rt U '� � . � � � а � � � . F- r"` q ^` � - L � •� .� G3 и � ч��, - .� � и � М у С�3 � � �` й � °-' � � � ц � s :� � .� � - �Сг �+ •с� , _ t� �s � � �' с° � � и � r� W � ,�? С ¢ ш � � � :,, � �у а °' гб }� � � -� � ' _ ц ...� 4> р � �J � �_ й � � . � U * � •� � :� � _ и чу � и �, _ ? е С С ° � '� ,� � � . гв с U Г�г, � . � � � � . " � ш � �' U �! и � � �р � � Я 'й � w � 'о N � � аэ Q }°- ш с*� Г� � л0. Еу _ i м а с� � � R. � о о �, 1} •ry �_ ,--+ 11 гэ� 11 � � � ° ° о �1 � � �-+ 11 �? I11 ��� � о N ° 1С м су � г� N 11 � 43 Е� М Q � I � и О л I II С i, � � � � �С ~ � ��I т Ii � � � � U � С'+ i � � � N д � �� О I4 � GT II � IIi � и � © г� � с�з ь� Ф с� й � f ' й й 1 ~ II11 � � 14 ЁЭ 11 О _ � А �� �� �' о � � � о �°- � Q , о 1� � м й 1�1 � II1! w N � iг _ л � �' � � ° � iг �'' � t'' i� Q I�ii °' и ik � � � � �' � � д' i� � '� �i `� �ii - � � � � U iг � � с � _ °м � � � �г о �` ��.г г-� N `�` м а �. а � � и _ С � � сЕ7 Ш ' � (9 Ш � д ,�уΡ � U �- `SJ � О N М � %. � _.� � Z�7 г�-� N -� � � ш � N � с � а � � � � rai � � г� О � � '°% С� r � � � �` � 'б h i � � � О � � С � С в� � � С �, , � V гч q �1 �, � о � � о � ~� � � � � w� �..� сг� � а г'� �� � � � � � � � � ц� � � � � � ,� � � � - �' � � :� � � � а � � Q � � � и ; ,� G�A ,.� о а � � � �-' � � �у , � s�. `"` �� �° � .'L� ^ r '� а� '� у '� • с�"'С у ,'� �� -- � иэ � � � а � '� � � Q � � � � гл -� � � G;-a С� � .:, � 'с��э Я н }' � г�.., д г� о � � � bA � ° � s�-� s� � "'' �. � � г `гi �.- � ''г"�' Р и � Q w с,у т ..� �_ v; и � � ' bf3 �.' � � � �^н � � C�S Т1 0 О` � �W д7 С Q 9.� �Г'� W rСч '�-ч �"� � �г� м ®О r� �-, � _ м `° с =� � � � � �� � � � � � о гi �. w f� � � -- � � � '� Ф i� � л о � � � т ��� � о _ _ � � ,� м � � .у � t� � � • Ч � � • �.% � , ч' � __ W т� �� о 11 s : о �"i и � � � ^ � I � : � s"'�д v О .� � � ,�-�i 11 � '�- а`�-��' � с�д b � � I � '� Q а� � � 8�г � � _ � � Г� � �: ..� : с"i '� о � - , о. � г" г�1 � : � � �j � . ` � � �_ �' � - - � 'ti о +`�,, b у . U а � 11 � U } � � к v �� о°Oо^ 1 j G аэ д � _ � � i� � А о с�� -и г� t7 � у с� � � � `� г� С ,'��, =� 'м М � � °� о � � � � 11 � °ш � �` �, r+ �`' cv с�•� N„ е, . � О ' z °� r� ,� . � _ .,. с Е г�/� �-С��' : �"" � �; � : а � - � � с� „�цн � ° � ,°�� "V ,� аг т г� �ч , '� сб`°� � � � -°�в й�, 4i � '�: �.-` -� : �,�.7 (6 С � ^Q S.. ��`'.'�! • � � Ш р � ... `� • U� � iв , � ,� J-� `' . "�> :._ Р� С � � � 4-1 С� '� +.`", ` . 4 ь ' [ll t7} Q � b � �.} • � �, �..�.Ч �"' J � . � � +.Ч й � � . с � � М �" � � tu Q- '�' � гL}^.� � . *�., .� � w � • , F�м �"' �v , - � хз U� � а� �° � -о и .� w ь-� .� � � � � � �t ш +,, �j �, �' С� С � Сй J г� � � +, о � гС ь�r � � � � ' � с __ � й а � • � U ' � °;� � � и пs ' гл .� - � � � _ . � �, о � U �г, `�' . � � � Е'�-а _ � � U й г� "'С7 ^" ш �, • � � ,н1 � о N � а> д, о �� r� Г� G G.., F� Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31 " December 2023 Notes (Forming part of th e Project Financial Statement,-) Accounting Policies 4.1. The project adopted the following accounting policies which have been consistently applied for items that are considered: a) Accounting Convention The Project financial statements have been prepared under IPSAS on cash basis of accounting, Funds are being recognized as resources the period in which they are received. Expenditures arc also recognized upon disbursements. b) Cash Basis of Accounting The cash basis of accounting recognized on the receipt of cash or cash equivalent and expenditure recognized on the disbursement of cash or cash equivalent. C) Non- Current Assets (Fixed Assets) Fixed Asset investments and all other capital items are treated as operating expenditure in the Project Financial statements. d) Expenditure This represents all expenditure actually incurred through the bank accounts and direct payments made by the Bank on behalf of the Project. c) Foreign Currency Transactions Transactions in the Special Accounts are maintained in the Central Bank of The Gambia in US Dollars and translated into Gambian Dalasis at the rate of exchancye rulino at the date of transaction. f) Budget The budget is developed on the same accounting basis (cash basis), same classifications. g) Financial Statement Period - Comparative Figures The Comparative Figures period is for 10 months which is the first year of operations for the proj c ct. 4.3 Transfer of USD7,084 to New Designated Account This relates to the balance of funds under the Project Preparatory Account (PPA) which was closed and transferred to the new Designation Account (DA). 23 Tourism, Diversification, And Resilence in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 311 December 2023 Auditor's Report on the USD Designated Special Account Statement 24 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31" December 2023 ArcGTSTTs PR4OMI AxrDIT.TAX-2ADVIS ORY. �; г'> f 1 � д IIi - � U ~ г*'� ,.� гv W � о ^� си _ s, � о � � � � � � 1I1 � ц � �I � 1Э � О с�й I I _ С �` r'� . ,..� �..ч �rг � в*i О � . ___ Zr� � � � � L� '"t3 U о ,.� r, � � � . о �, �. � � о°''о i �I .._ U у � �^ � � 11 ,,,� � � р о о � � r- �1.а � у � г`1 С+1 � � � � � д �� о � � '� ��+м с� � р � И -- О N � Q LL1 N � � Z °а � С �I � � � Е о ,�. т v - Сз ш � . � с� ° �� �N� .� � � � r° � .,.�`у � а j=, - � - гц с � �.. С.1 г� д С41 w U г� ro N � � � 'W � � v � � �ш � v�-D �. � ;� � �r � у G? .� а С� й � � и . � и �"i � � J r� � �{ � 4 . � ° Ш - И-�f i-� '� � � � �.�., � cQ, ' " �,� д А а � � � � �г ¢ � й � � � � � , � � � � ; v � :,.+ �г ,� Q �_ , _.U� � V � . � U. � , �s ^ С' �, _ :й .т д, � .�,+ � "'�3 а� � � О ез ,.�, � � :� ❑ с 1"� � � � � г�3 � � � iL и � U � � °' avi � � � +-�'' � � 'fl t°; � Q7 � О �° � И Гд+ С� � Е�+ __ м Q N ч..� р �. 'F'� а�r �r 11 � и f 1 � 11 ,� �, р с� ос� оо и а` о, г � «� д � � � � � а о �� �^ � Ё1 су� �11 _. н •L..ч h�, ' � О � I т С�'Э �� l� � � � •Г`'i•I И. И �II д^ �� г1 �С М �I � А � � ii �� �� � - �� U �' м ,� г� � ° � ii ii iIf � � � � � � � 11 ` ' 11 � 11 и .Q 11 11 11 � � ! 1 11 11 � й 11 11 11 о � � �. � � ^' м � � - �, � � � � �Q оа ® I� � � ! I1 � Э11 ° � "-' i1 11 � е ` � а�.г � � � U? i II � `� ��II `� II � . � }' � � м "� 11 � i l м 11 � � а� й �: 11 N +r '�г7' � cv - а�э � А о � � w � � 7 � °э м с, � `"� � с� ' м' �' �М ( �N и � � Ш N ' �, с, о � ' � �' b � � � � ,� � '', � � � � а c.r о � ��� � .� N � о �з � � � � � '� _ � �' �� N о � �л � га с � с� С/+ � n Ш 4i �^. U , й '-�=+ п3 �� и � .� � � ��., � � � у � � � � � � � � а � � �' оЛ � � � � � � � .� .� �т � _ � � � � � • � � � • � ,U�.., � n � - � as Q � о � А" � ,�° `'� �� �. � � �. � � А � ��л ш � �, � ' р �� ' О z,,, � ...� Ш. ��h ы�^i ~ . ' ' S� 'J :i � � � дС/) � г н л-i r гti � �ь.� G5 v 'СС U � v J W гJ1 '� С� ' U д' "^ ,� q д ч.- �'�'©r 'г� � Q аз с� � ° А �' у �' � р -� `�" � , � � � � ��: с �-+ д• U Я�' а -' � � � 2з W � .Ш-У � � �р ,t�y �г � '� � Гб � '� � � -w �ч О -ьб � � �в � � � � �' Е'-� L� W � Е"' гт�1 � а и С� и �--� s_ М О Г'�j i.., � �.^.+ �`1 � � � � � II - ��д �� � ii ;�, � и ri c�t i i � � ь� � о 1I � А м rry i II � .. - � � V � м �� � еи � � 1i W U А � � II � � С '� � � ' 11 __ � � А Iг � �j й А � � М . �.. ~ .__ о U � � � � � М ' ба, '� Ф гs W s� �� о�о 11 _ _ � � � С` '-' оо 11 л � � А � � ii - д� � с� � с о! I N I .`� w � м �''� iI � �, А �1 аэ О � � � ор �" м сз ° �' й � ` ° � С/1 О Ш N � � Z пэ L�' .� _ s5 � '� � Е О "-� (4 Ш � � � рQ7 U О � �r М � v �' "* N ,�, шм � о а С4' N � � � а -°о' •� L гJ � � с� �с ду 3� U 't`, Ш *.С U � г�в ш � у � �' С7 } � . � т v .� у ,.� �л -- м У ь-+�� Q� °� сз S о tб � � � и � и �г � ��"' � '-� . � о �А � � . .й � •� � � а% w � � � � � � � � � U � � � '�' д+ � Q ш '� � � �н � r , � 01 МΡ� � о р Q�7 . , ь''1 ^Ч i--� ' � * � U Sл �/� ,у � (Sj U Q ' _ . `� �г v ч� � � . � �� �� S. �' � � � � � � � � ' 1� ,� �ч . � о� м.� � С� Q' �� � . � i,� и � U '� >-, � и � � � •й � � � �о � N � О F� а �� � � � � Н Tourism, Diversification, And Resilience in The Gambia Project -Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31" December 2023 ILTI) Off B-ti111-11-%z lligl-y, n.kau, P 0 Bo 587.,n- r-bi. -Y.I Pll- C2: 0), 49;: 121;4492126, 4494104 6. Auditor's Report on the USD Prepartatory Phase - IDA 6.1 To Members of the Project Steering Committee- Government of The Gambia and IDA We have audited the statements of the IDA USD Special Accounts of the Tourism, Diversification, And Resilience in The Gambia (Grant No. E0530-GM) for the year ended 3 1 " December 2023 for the Preparatory Phase set out on page 31 to 32 (Expenditure in Component Basis) and page 33 to 34 (Expenditure in Category Basis) established under the provisions of the IDA Grant Number E05' ) O-GM Our audit of the special account statements was carried out in accordance with International Standards on Auditing (ISA) and IDA guidelines and accordingly included such review of systems of internal controls, tests of the accounting records and supporting documentation, verification of account balances and such other audit procedures that we considered necessary under the circumstances. The accompanying Special Account Statement was prepared on the basis of cash deposits and withdrawals for the purpose of complying with the above mentioned grant agreement. In our opinion, the receipts are properly accounted for and the withdrawals were made for the purposes of the project in accordance with the Financing Agreement. The Special Account gives a true and fair view of the activities for the year ended 3 1 December 2023, on the basis of cash deposits and withdrawals. JA I AuXu om (A P) Audit. Tax.Advis ory 'ion, Registered Auditors A, Date 30 _. м с rti � С ',� N д °о °с гi � i "�-' ii о iI� г ii � r,� о са г� °� °` �� � гг �' дг °' � � гЭ оо � � гi � гг С '!г - �� ь`�- Q о 11 с� �о �` г� гЕ � It � � `� `у i� � ii ii� и ii � � kЭ 11 11 11 � А __ � � U ^' т 1 Сб � С ° С I I ц'� О\ � I � I I � I I � � �„ д ° � 11 о � '� 11 `� 11 �? I1 i - II р"{ W а� н� � Q 1 f ов ао ц^ 11 � 11 ` м 11 � �"! � � � � р � I€ � � � 1I � II � 11 4 � � � Iг iI II II О � ' �" � А i ..у Л �.VRг Ф i � � � ir � �! ` � � � � _ i �," 'С � ' � � � ip II N ^ � �� о � с 1! N � I11 � 11 � Е! G' � Iг � М II Q II q � I� г м М гг � �С3 11 � 11 f� � С..� � � � 1 ~ 1Ё � 11 11 � If! � е� `v 11 р I11 i1 Ii1 т -ь,, � у '�; _ � у А � � � w � � � • g J rj- М �f � � � � � Сб г,-у � �н .и+ ш � � � Q ,� � г*.i ' ,�, '� �и о � � М � � _ � � � М � � i ш Ci � `� � � � � М � � � � U � � а '� � � ° � ' � •� � а v �� � N � � „� ,� � � ^С � ш � � � � � +� �ы � � � � U � � 'v р �? � �N '�1 "� Г� � � �А `° г� О . а R! � � _ � � � �s � А ш о . � � � п3 U � � г � �, --. . � д - : � aU'э ,.� � � � � й �+ й � «s д e�i о � ''� � пs � � и� � � � � � � д �_ � � � н � � � � � � � a�Ei � � W � � 'а { � � `S � � � О б3 �` О i� `� `� ^„ U л: � +л � ,� �' ` � j � гi� � ` у� � � о � � �,% � ' � .ro �, +` сб '.� � г-� г� �" '�' �--� у С�б � :� ' � А � � ` � � � � � � ,� pi �' �' � � . i � � � � .� � " � �, м, г� � � и' � � � � �� ^� у �, �уΡ�`ч "� „ �д �' 4�i �' гл � `У � G � У w i� rЙ.г �" �� � �� а � С'�+ W U U Е� Гsк �+l Г•гы '- а` `�D О � г/� ,-� __ ` - � м а � �.., о е� � � 11 - � у � д , , � �i i l .н � о '" � � 1�1 � � д ii - ,i�y и i"'а Li [+� � rQ� V �•% N � � � � с� си о i + ^ W � А � � 1 ,� iII ` � 11 i в � �' � м t*г I � L� U '~ л � О � ^- � � � i1 � � � � ,-� м �, . W • ,_ � � � с� � с� м G� ^� г� . � � N ii i � W � �ii � , � � гi �' � � А г� ' � � � � Е! � � ,� А ii � � � � �r о м о � � �1 ,м.+ � N ' U� О � г°v .�,, О � ш С"r � � � � г�а ш С ^�, - С7 ш � . г� �"�� � �-- д гV � .и c-i � � q г� С_С N � � .. гс � • V ^.�.� v � д Ш � � �-fl С� � � � � � � � v т "б е`�i ..cj � -- � у .ц Г� � а� С р . С� й ��г., � г-,.�j1., N и г iв �`J ,.г,'у/ 1� � �гj ir ш °� V • � �3 ,� � р . . :й ш ' � �у +у � у.� _ �� р � о � � � � �у � � � д� А�� �© � � о � � � � . °�' о � > � __ .U� �'} т � - �� � � � � . :` � � +._, .,:.,. �4 гл _ .� � .� � с� -� Г, � т � А О е} i аэ �" '- � i-.� г� G � � � � - а� � `� и � U � � � � ш Я ' й ,�' r.`�+ � о � � � � С F д � �G 'kгм Q �:м �^ _ сл О N �..ь Q �'" � /� О О aI � � II � II r-, �II '�7 �" I� Q С7 II '�' �--i II 00 II � U� и � � iI N � II � II О i II � � '�' о ° �� � °, ii � ii � i �I �� 11 � � 11 11 V 11 � А "'� й U � C�i С�`1 � � о � � °� 11 д' rr l1 �о i 1 1,р 11 '`� А 11 � а, !1 G!1 11 � �� и в ® �� и i,r 11 '� i1 � 11 � W с� � о � 11 �^ tp [1 г+; 91 ' 11 и � а � I! х � а �� N � ьf � � illi � ii � ii д�' о у f! f1 11 11 - ° � А � с� � � � � � '"' cn с� • а� - _. � � 1 � � _ _ �, ,-, Ы7 �� � � о I11 �,�"`j,.� N 1�1 � Э 1 � 11 � ��у � 11 м f1 а 11 с� � 11 сб s. �.,, '" ' н�11 � �г' [1 � 11 �. 11 С.� � � 11 [1 Э1 11 -fl �� I11 �' Э 1 11 т � � с� Я w, � 4� �. А � г�у ; ., М � � � м ,�; . 7 r„ ? � � Fy 7 М � � � '-� N �/1 Ш N #"� Q 0? . � О � � © `�� � � С ^-- "� � r.+ ' с�'i U h � tg U t,,,� �С 4у � � �,� � О +�'.� � С.�� � rJ i � .{� N � � � � гt3 � � .У i7 � 27 .Ё� ��� ` � ? �у �Ш q �` � . b�'."А .� � � � �° �М� �. U А ш � а о �А *� �а � � i � •� � � ' . .Ш � n г� й , . �� А G 4 � �а � � � � �� � � � � �. � � �� А у� и ,А о у о ,� ,: �''� � �, , +-' � ч� ч-� � т � `�?ч �i ` '��' О �' � � `7] гцС -ь.�i � r'�'' , � iц � ,�„ .. � ir ,� о й t�, � � - .. � '�U� � � � � �- � � � .'�д � �'.�S' 7 N � т f ву © rц ~ �1 �Q] � � �• � О �'�Е � � � , ; � i-9�--I1 �=, v , � � � � ц'' , � "L� Г� � � �' �-0 'Уч е 'r С J �"i" �--� '••,,� ' ""'�" и аэ �� и �=: fч w Сн Ч� � �ч � �; ���о М С. �, о А с �С v о � е, � '- а '�D О� и �--i Н W�-"�_-, Е� Г�г "�i Г=+ М с �''i -,� о cv � � 11 а� � � 11 .? � � , � � 11 � й ч� 1I1 v � � j �� � � V м г� � г� � с �� W � ��"n � � � I1 М � II � � � � � � 11 - .� О � II с� ,� А � � � � а � .� �-i М +� � :�-г ' . о U I л �. о м a�i � � � � +� z� г� 11 V W � 11 .G � � � ' ` ' 11 +� � с� � � 11 т __ � � А � � � � � �t Q М о � � �-+ Сб �' - - д д Ci1 О Ш � ц � Z � � � � � "� С � о '� [д Ф �ы и . � � `� �,,� о �� ��� .ш r� ^-� c�j � - с� -°с .� � � � �� � �' �+ � �s � В � � � � сэ �, с7 � � . � J�� � � � � � � � s.. - .� `а СС .,� � � гл Ш и �в'" М� G� I� ш °� •� � ,-� ° . � р , _ -.- �ш � tц '� �" с" а� �as Q ш о � � � � ¢ т й у � с° � � , _ о � � �+ � , � � � • � � �й �J,� � - °�� U � � ° _ � ,� С � . :� `° `'� �. � .� , ,� о ° д � U � � � � _ �w � � � � и � � •� � � � �о м? � ^J N о м° гi � Gx, �1 с� Е-� - ;. Tourism, Divers f ication, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31 11 December 2023 Report on the Statement of Expenditure 35 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E530-GM Project Financial Statements & Reports for the Year Ended 31 December 2023 AtTGUSTlITS PRlOM1 AUTDIT§TA.ADVSORY. OffReti }armgfliliay fakn.P 0) flo- SS7, -nicmi -Tlehn ( 20) 449412 L/44142 126/441>4104 7. Auditor's Report on the Statement of Expenditure - IDA 7.1 To Members of the Project Steering Committee- Government of The Gambia and IDA We have audited the accompanying Statements of Expenditure for the Tourism, Diversification, And Resilience in The Gambia Project (Grant No. E0530-GM) for the Year ended 31st December 2023 set out on page 30 to 31 established under the provisions of the IDA Grant Number E0530-GM. Our audit of the Statement of Expenditure was carried out in accordance with International Standards on Auditing (ISA) and IDA guidelines and accordingly included such review of systems of internal controls, tests of the accounting records-and supporting documentation, verification of account balances and such other audit procedures that we considered necessary under the circumstances. In our opinion, the Statements of Expenditure have been prepared in accordance with the provisions of the project grant agreement and expenditure was wholly utilized and necessarily for the realization of the project objectives. All information and explanations necessary for the purpose of the Audit have been obtained and supporting documented retained. In our opinion, the Statement of Expenditure gives a true and fair view of the Project Activities for the Period Ended 31s December 2023. Augustus Prom Audit.Tax.Advisory Registered Auditors Date: 36 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31" December 2023 7.2 Statement of Expenditure - Disbursements by IDA to the TDR Project For the Year ended 3Pt December 2023 For the Year Ended 10 Months Ended 31st December 2023 31st December 2022 USD USD Special Account Replenishment - See Page 38 4,500,000 200,000 IDA Direct Payments - See Page 38 - 320,000 Total Amounts as per Statement of Expenditure 4,500,000 520,000 Please refer to page 24 note 6.3 and 6.4 that has the breakdown for the SA Replenishment and the Direct Payments as per the Statement of Expenditure 37 Tourism, Diversification, And Resilience in The Gambia Project -Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 311 December 2023. 7.3 Statement of Expenditure - Special Account Replenishment- IDA Year Ended 10 Months Ended Source Recipient Application No. 31 December 2023 3W December 2022 USD USD IDA Project SA 1 - 200,000 IDA Project SA E0530-GM 4,500,000 7.4 Statement of Expenditure - Direct Disbursement - IDA Year Ended 10 Months Ended .31" December 2023 3P' December 2022 Source Recipient Application SD USe 2 USD) USD No. IDA MOFEA/CHEMAS 002 128,000 IDA CHEMAS 003 192,000 Note: - The Application No 002, was the 40% advance payment to CHLEM4S Consulting Group for the development of the Safeguards Instrument The advance payment was prefinanced by the Ministry of Finance & Economic Affairs (MOFEA) amounting to USD128,000 which was refunded to MOFEA by the IDA. 38 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 310 December 2023 Appendices to the Project Financial Statements 39 Tourism, DIversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31" December 2023 Appendices Appendix A List of Ineligible project expenses Appendix B Budget Variance Report Appendix C Withdrawal Applications & Reconciliations Appendix D Project Fixed Assets 40 Tourism, Diversification, And Resiience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 311 December 2023 Appendix A - List of Ineligible Expenditure Year Ended 10 Months Ended 31st Dec 2023 31st Dec 2022 USD USD Ineligible expenditure 3,446.92 During the 10 Month Period ending 3P" December 2022, the project incurred an expenditure during the project launching relating to promotional clothingfor project staff which the bank confirmed that promotional clothing for staff of the MOTC are not eligible on the financing. Please refer to point 2 of the Management letter report. 41 Tourism, Diversification, And Resilience in The Gambia Project - Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 3111 December 2023 Appendix B - Budget Variance 12 Months ende 32s enended 1st De 22 ' Dec2023 Component _________________________Budget Actual Variance [Component 1 Policy framework and MSME participation 1,287,993 112,352 1,175,641 Infrastructure support for the diversification and Component 2 resilience of the tourism sector 2,845,987 286,268 2,559,719 [Component 3 Project management, monitoring and evaluation 998,279 1,G41,897 -43,618 Component 4 Contingency 0 0 0 Total 15,32,259 1,440,517 3,691,742 42 -- ,� а, � � а ,о __ _ � � � � `� _ _ _ � ^� � � - ы � г у�у С � 3 � � � � _� _ � й �' _ � � _ � �С � у' -- ~ '��-' о Ф о � . �м, ы �, Ф е�" � rt. v Ф О г+5 '� О ,ь+ � Ф � О ^' tr'�" • '.� г: � . и � рд G.1 С � � 'д' � v ^ в' "� '� е'! � � � °h� *i% __ � � � ___ __: +��' '*S � � � � о О � � w�, й ;,. Ф р � ;е., +м л � у� О � � � ` � � С А �^ Ci � Q +v�., � _ � � � � 3д `l� f' Tt �' � ч'�.� � � ~ � -� '� � ti � � � � . �' '�' � ы� У.' гп ", ,� � � _ ____-. < � � � � ci _ ° а� � *� +�., � � о � -("✓-, "� � � а N "� �" '`" � � _ � � � � � � � U � � � � Ci Ш sy Ci в i � о � ,,�,и �о ш м "' 4i D � ^+ '- � п � •а � ТМ) [б С +!�Ч � `�+i � � � '� � , � w О � �У _ �� G � а � � � - � � � � G �� � � о � � � � v�' �"-+ � �' �''Z" � � � h -- `-1i т � ° ` ш� . � 4 � � � � аг �, �` с�.� � � � . ц�и, i3 � w Г~у ' д ^L� � � cs� �+ч i �.' ;.�i � сьЭ -�� д � � ��� н Г�� � {Л Е � � г i � rч "di -й т �..� � `� U ы �t � � с уг � са с' �-' ""`,, -�-+ .�„ а с ^�t �' '�' `" F� ; у � � А v� S� ` й U Ci� � � � .�дэ у � _ }�°- ri � r`-i- r�-� .'�м G � _ _ Tourism, Diversification, And Resilience in The Gambia Project -Grant No. E0530-GM Project Financial Statements & Reports for the Year Ended 31" December 2023 Appendix D - Fixed Asset Register 44 � I i i I � � !, � i i � 1 I , � �' ! ' I ! I ! I , , ( � ' �I I I ! ! ! ( 11 1' ! ' i ' 1� � I i �I (( II ! � � j . ы ш т�си ш ш ��. и ш �..�',т и т!ги!ач иiт т т т и и::т т а� �Iй й й й!й й й й�'й й й й!й й йIй'й v..m и ы1ыlа+ ш т...�ш � I. и! и' и� и 3 i � . и и и i и и i 3 ' и и и и м и и � ( i и и и и _ ! . С С! о I а а . � � ��� 5 ы,� 5���! С С I� � � I � о�:, С! � ���' � � С з.,' С � � � I с � � � i� � � С� � '... • ,. С Ci=.� G1G � С с с С С _ _ cIc с�С С C�.iCIC С�С1,С С1С С'С С С С��С С С C�CIC CIC�CIC � . -.. ---"-� ® - �iC. - . --- - I I II , i 1 I '.. , � ,. � ��. I ' 1, I{ ' I ,. ..,,, ( I1 ,,, ',.. _ ,,� I ��,. I iI ! . 1I , '',, I 1 I' ''' I . ! '�,�, 1I � I i � ! ., �. . � II ! ! �I � ! i ., ', I i1 I. I � ,��I II I I� I j I ' I� i I � I � ' �i II ! I I I I ! I � I I I !' �. i �( ! I � I .. .'. I 1. и и и I и и и I и и'I и ,. I I j i 1 I. С С � С С С С. С � С С С С � С С С С � i I о а о'о о о!о oIo а.о a oIa � 1, i ! --_ . � i, ( i т пч�тi'т т��и!г¢���т iп т ia т т���т I. j I ! и�иlи....,и и'и й й и и и й w�й ... I , ш ш�а'ш�г�iи�а`ч�v аа т ы.asl`ш т.ач I I= *�.! о. о. а ni ai с�� а. o.i о. 1 I� w mI т iв �гf т�т пs ш� й_1 гв т ад©�Оа0о0©Ооа40'о и ы�° ы°�ы v ы ы ы v ы!д � �;�!� о. о.wп,в,а�n. ш'а aulo;a а -i� - � у .,. �� С С С С С С С С С С CI С С С С I � I 1 1 ro, т1 пу ! Е Е Е�Е�Е Е'Е т L9 10��°IL0 `° т=4° 1016 �`9�`O � , иииииiиииииии;ии �'�i� ,, ! I О О О О О О� О и и I И fh и и и Й! И I И И''. и I И и ц. II ! � 41 П1 41,.. Ф Ш ФD tll I П1 � Ф @ Ш N�' Ф I Я1 U U I Со] .����I�itk [Х � i i Е F Е; � Е Е Е EI E Е Е' Е Е Е С С С - ,. I ', � ¢¢¢.,¢I¢ ¢,¢'¢ ¢ а¢�'¢ ¢¢'¢ I ач ш� ш' т иI шI ` т! т т' т т� �: � а mI ы р5 Г� aI р О} 1 I С С С� С I С С С С С С ! i, I� ! ! I - : С.� с�...,с1с!��С С с � С_ с_ с'с с ы w�.a�иiw w ш ш ш ш � С!С �. �� а !� ы ы�.,и � _- Е Е ËIЁ FiE!�EiEIË Е E:.EI�Ë Ё!Е й с�э v�cpi'ы �,.й � й.... г�а г? и �I�i� cIu �:гз.ы ŭIŭ и ci с С с� -��i а.� -о'� � а-о.в -о � а;т� ц�'-о i._ � о о о. о о о oI о:, о' о oi о о о о о о ! I .. � 7л � _. � 4iQ QIi4 д!QIQ'Q d�Q�dIQ �i�.C'Q Y�i. У У У У:У У.У�..,У д� R.б���[1 fl. [L �.'Д G. L11d д г1 С1 С] U � � I м м п ��1м м.�м... м м м��'�м м м!мlг� м1м�мlм м м�пмi м м�..м м м м�м мIм м г� мiм м�1м м г�i�м'мIм мl�м:м м м�м�..�м ы сч гч � ��. �v ы ы м с� w сч'��. м с� гч г� � гv са w ы; о w сч w г� rv w w I г•ч ! n� nг м г� г. w! пi с� rч �'�� г�!� rv ! w г�'i ы� г� и г� i�ч � е� _. ! '��, О С] 4.4 р р р 4 q.4 4 4 4�0'о OI4 р р OIO:N О oIIO о р О о,о�.о о О O1tt Oip Q�p'4 4 4 р р�4 4 р о'о rv и ы�.�11� г4 ~ rv сч wl4г� nc r�t NI� niicч tI�!w г+г',� � пi N!" пч w.c�tN c�:c�r cv c+�Ica cv�N г�!ы�с.�iiГ �IN.�IN N ~`�чl� I.... i г^+v!м� ьа н� Iг:!:.м т rn и°л1 �r w м1о � й г=.г- са.оч м`'��I м mIo ='w ы!с� ° nч!т г, с+� м м v,и � р д�0!� 4 4 4 р р O�i,O р р�.0 О р1р 4..4�О Qi,4 О р р'�р p�.Olo о О О о о О Q'О О р [i о р О � ,.. � ... ,. р р:0!р Q_IIO 4 р о о о pIp 4 о О о O�io о� С]1�. О OIO ololo.Ollб О о OI4I0 О б ОIФ р р р OIO_ р_ о о о�0 ..,. �' .' ` О�О О�о и О'О О о Q''...о О�..�I4 о � О С о О о1о.0��0!0�9:4'.,О�О N т О О О О O�Ir л OIQ.Oio N О О О О � ' 1.C�L�,.LL�1� Ш Ш:.Ш L� LL LL'LL li L� Ш�,Ш U U Ш.Ш Ш Ш Ш LL Lr_;L��L� LL. 1..i Lг..'W�W'Ш WIu. t� ц..'..ш ш ш ш Ш ш U U Ш'�..Ш L� L�IW ' �' О О О'OIO о�0_ О О О о о О О О а а о.0 OIO О о О с7�о о!О о о а_ О ОО�О О©.i7 С7 `Э.`7 t�7 D а.а С�7�О О О���о 'а гi�а `а `а!а а `а�`а 'а `а �`а а�`а а'а `а�'.�'п `а!с.а а а'а `а'`а�`а а а' Ш�а • а. a1Ei�`а riiei а.��Ш+ е>... ti `а-а aia � allti -_ ! г� с� с� с� сз! сэ � сэ г�' с� гэ сэ' сз с� г� с� г� с� с� с� с�' с�!г� с� �sI c� а'i с� гэ с� с� � гз с� с� с� �с�, с� сз с� с� с�!с� са с� г�! гз с� гз с� с� ! - г��!s�'�!�.� ����,���,ее��!г��is��ee ге�!�����ct�� �сг��г������r��'�!гс� ��� �� � • д д д�©гб'С б ❑�б б б�б'С.С,С1С С б С С CI❑ ❑ С.С О б С б'�О�б'.❑ О О;С'..� L] t]��O�Oi©-0 010,0 О ❑ O.CI � � Н Н 1-,f-,H!Н�� Н Н Н,Н FiH;H��1-�H�H Н FIN!Н�'Н Н,1-!�.1- 1- F- F.V-1t-11- 1-,И-!t-�,l- 1-��У'�.Н�Н F�H Н Н!.F Н Н Н'� ---j---_. t_. rn i о i I � • vI . j , ' � I ' м ' � I ! I I I Ii i ! � й1 Ii1i i I ii� � '''' �'� _ ( i 1 � i i i й( 1 .. ! !I i.. ( й I'. .. I I � � . I .! i I i�� I i �! ! �,,, I 1 i {II ' oQ � � I о I i Х! i � . � ! i i i � ° С7 ! �1i ! .. °r . саи 1и-, ',:. , � ,. i 1м.,.= 1 ' ,, ! . . м : �м и ; !� I ! ш CJ ' 1 IшII� 1 I: �� � Ш I !© т ! I I ( . ! .,, I . � г� I''-. ., � , I I �' ! I У 7 ,, .. ,'. � 1 ю' '�rn•rn�fт N.м����м N�м�м!.Г ыiФ'м �...ач'�ОIм'�N о�:0'с�,.0 о Ф'��,оэ��� л�..,°j ...м пi'.м м м'�,м n�m со т�'!м!�Io т�т!w м �. еч.ш � и с� гv г�, и со�м �гд�sс? � о са ао v�ш м г�!мчмlrл..м rn м м ^ v и'гv с.!Im'�.и и �.м т г•о..т и v�,.и . со .'� ' cv' ш гд ui +сч` j N ц с*i � со iI са й I с+, ш i яi cri oi nь гц гЧ c�i i гi гv ш I� ч cci I Q "� го .-� ! ui �ri м i v v т са ® iri �i I т м � ri ri ! I I O��j Iг'�t Р� Р 4 mi� 9 4 Ф N!4� W' uS W?� д б Ф1т�'7 wY ьП M1 Q� О м N И;р О N (О N N;N I j i t�, � м и v� т����.м м v�� I� ti v v�м �1rn�.,..�� .. I i w!иI� иiа..� � мIГ_т�Г!N1.r v,� � �!� гW � r.i � ! II i ! .. . .. i . . . .. ' �,.. � L. � .. , � ��.. + : . ; .. � � �.. . р pI0 р pIp р�>О О р р!D О р О р!О р О р С] о��о o�io10 О.О О о о О О Q 4 f? Р Р 4 О�СЭ О'4 4 р О о � � Q О о OIo OIO О о О��о о О о o�o.OIO О 4 О О fJ'О��О t7�Ф б Ф!4 4 О О CJ о О О olojm р.о О о О о j о о�о о о!о;о о р р'о р о о���о!о.о а о о о�о в)о''о о'о о о dlti ci 6 г� о..о 4 4 о!о�о ci о©�о ( о ( � P1Qi.p в PI4 О О 4 Р 4�4i4IR1PI0�®IO 4 G] Q��4 Ф 4 4 t% � р О О р,б о CJ O��pI3!] о о�о С] о о р�р � � О !�С1 �i�O О О ©�4 tг]IбiO�4 4 О Oj�C1 О!O�t? О© 4 4 р д р о и о о�р�.о р р и O�N t[5 О!р О р и ц1��ц� i' о !й м,о й h �io ai о м w о v йliм б�гa'и й й1�л й vi й й-r а� мi ri �-; ui'а� � o�.oi�гei mied а:!v,й о r r�1lr- t n,. . . сv�м е� �'...гalY м �,�ti'И.еv e��rv .-�и v j � � i�,.м,. ., м и �,м .- r� м г- т�.и г��'�.,,� .... � . . � �',.. : . � ,, ... ' ' ., ! � ! .. i I � � - , .. . . , i i i i .. .. �I i i .,. . . � 1 ', � , . , � ',. i �. I ,, , . ., . i �i i i , I � . , , . ,. . , 1 ! .. i �' м м'�;м м г� м�м м,м м м т!г� � ��� � � � м м м.�м м м м!ы ы° с� м�''.�м м ro м м�r� w г� ;� м�.м;м 410�С] Ф �� О 4 Ф�4 4 б Р'L%� У1� Q'`= р Q е 41Ф Ф'4 Ф 4 4��" г+! о 4 О 4 4 О 41о N N V''�,V V:�S о oi0 ! ' � д о О�О LJ О О О О С]���о о О р!О р О о,0!О О О О Q О�о!OIO�IpIO О'р О OIO.p о р р�'�plp О!О�О pI0 О О'О м мcц мry!м м пnS� мry г%��м cNi!гсоуΡ тгуΡiмN мсц мгуΡ мry гсуΡh мпl тгц м мN мN гryп мсуΡ мп1 тcуΡ мсуΡ гtЬуΡ мtуΡ zthц гtуΡл��ry^ мг.7'rсуΡS мry'мсуΡ мсуΡ мсуΡIмry .ryлlм гr%уΡ�!мiмcуΡ мry r[уΡi гc*уΡ; мгц�гуΡ � Q 4¢'� � Q 4 д�¢iS 4 4I4 ¢ > 7 7',.7 7 7 717.> > 7 7>>,7�7I7 >>?�.7 7�7'7 7 717 7 7 7 7 7 7]�,.7 7 7i7 - � ' а.с�'�а а.а!гLIW Ш а�г� а а а:Ш а,а!а гi,..гi�.а а!а гL а а:.а Ш а Ш гi а. �� n. а�а. а а а а_ а!а 2 а�а ti�a aia'гL г�- J I 1; 'I � � �. i!i i �I м' ' ! � 1 � � i � � � I. rUj , о �I , , . I , ', . ' I ! ' '. I I �, ! �, I ! �. !Z,I ш i 1 � I � � I ! и !� Q) I 1 i I ( i т а � , ! I'� ! ^ i ! ! �. �i I'� ;.. а Q_, ..''. т ы! а I. ы аСч eCi aCr ш ш 1 v ш`� т ' о i aCi eCi ы� � eCi ы сч I ы т т!` ш ш � т ы aer �� й ы I ы i т,. ы ы ы I т � ш й ш ш ы ш Ф`.'. Е д �р...,. . aIC С_:�i�cEi_а а а.'��� а� а а_.!д.!a�a��n.:a � r ..З о.Е а _ с с��!� ��'..�4I¢�,а �_ �_ 2_ Н �� , Е�Е Е''Е'аЭ'Е Е Е Е Е Е Е, пs � � С С � � � Е Е'�,Е tiE��'Е..Е'с � !ё-�Е Е-I`�с Ем а��ia�1'� -!� Е EI�E � ш ц', ' . � � С' С I Q1 о- � � С��С I С! � С � Q� � Q1 ст Q� сг. а С �'�, з С��, С � � о� о- С � ��� С•_ cri � cr гr� Q� Q � �- р г7 �'� - ш ьь, цIш!ш�ш ш ш ш ш�ш ш а1.�� � ш ш ш ш ш ш Ш ш rL'.>L ш=ш ш!гi ш шьш Ш'г��и= Ш LC Ш � ш ш ш Ш ш ш ш ш ii. ш 1 ! ' о т ш! т т� т�� т ы ш�. ы� ы I ы т��� т С о � ы ы� т ш I т и ш а' ы ы ы т ы ы� ш ы N N N Ф' С ы т ы и� а> ,. ы: т' ы ы -- �� _ ! ' oler о�,и v�o.o и o�t� и о �'�_ о и,о и и и о о о и oio о.о о aiu',гi' � о�оlг�' uliы a�ala о о,и о�,и:. о�,о о • �'� ��`� � �':.� �.}Е�� � Е: � о � �;w!'�'� I�'[с !с'`�1�.7�'JGi7G ЕЕ 1� �i� о fE!Е:..`� `� `� k�a!°с `�'�'�,'� � � Е:"'�i'� �_ г,_ i о а',о о а;ою о о,о о'о:о,с °'о о�о о в;оiо о а о о о о о!о о�а � а,сз,о а а а;-!о о о о,о о о1о:о г i _ ---r-- , ! ' Iw .. I ..... z I I Ш,, , .,,,. I т 1� ......, U а 1 ' т! .. I �1I � I I I �! ��. I,.,, о` �,... ..... ( � !Н ,�! i о . . х`ы г°�� о', о � 1 г �, а`т� ! I�, � �.. ш и.. ТЛ I' , . .�, о т . �� �� I с,г .С р i й,. т ,,,. i ��, ,.� м@', 11 , ,� � у� , О� ш� ч � rn Е у' !т 1... о а� i I 1r о �� и :L С�. aS Е �2 CII . .' и ��а Е n = С, С" т �QIC С CI�4'1 ! I IY '� {} �� ....... ш и а�� °.м F--! _ � ы сэ о а`о ,..... I� ! ы', д' I �,.� а о� з � � �Q_ у'-. �'О " 1 а5 2] 1 _ г'4.. � иг»и!. йi���' ' !� т on ! й�гО�!�VI� ( I� 'с �д= o�Im�:. � i�:бli�' r�`�Iz р р � т m�vly С о'и С `-�� � с. ы Io '".о �' �� и и и.о !� т ои�� CU тиi� UVрΡyIV _. 1� I Q о О.9 Ф V U N t0 �. U У � а с U !�� . . I ш U r.С L L° Y I О 'а ��� � � U� Н 6..., Ш и И и� ��' W� к U� с�! х i о i.�' °' о! s.'у i т' w т т. r r r `9 й v>' `° и ач! т U U ш о „ а 2� s I... % с С I с ш �,, и.! �� т,.у� �'а,�С o o���o o m�,.�a m mi�io �ш1m� C, m�cя o�Ilv� m1�:°��� ш о С}�i �� ®•�B о ш т� ы.w т ы'`т � . т о,а СI-г мIС] �'.,��° С G С С и о1 т. � о � о о о � и ,��ni С.� i�_.. �!й �; , иий��,.ш т,.тс.ы =����� = ы о.е.°С +Laj�-+ .с ыа„с� cIC cic eie.г�=�or;u�o .н к�.т ° е�',° ,�а.'�а ы о'aio ��ш��, - м с„ r o's и,= �!S �,�1� �_ _'= и х= о с,о'`oio'д;а�'а гn,� са � ш ш•5 5 ��' ° а a z т z� и,сэ!U I� 7_! IW ' ! �, � i ! i � I ! �I � д� Iи га�м м м м г+s м м м м м мllм�мiм м м м м м мjм м м м м м1м м м м м сЧ м м м м м м1м м�гч м м м м м'м�м !� г`� iSЛ.. w w1c� г� г� nt�,w wlпi cчlni rv w�г� ni w cv�.cv!г� w�rv w гч w са!w w w ni r.f ы ы ы tч cv гы м ы п�'�" пг'гvlг�чw�с*�I�v N'п�Iг� !U и ¢ р р!р,0 р О о р!р О о О О О О р р о р!р р р о o�Olo!OI{],о О О'Q 4 Ф б б'4 4 4�4 4 4 О о о!о С]�О О !щ I w cti w.w кLic� г� w гti N г� ~ г4 tiIи г� ct rti с� cv ealw w г~ � пч c,I N1� N"� N с� " N� г� ы c��N с� ev сч!иlе� N г�Ic�s N 1�! а ш! �`i м гд�г`а �' i гч14� со и т ш�т со�iй ��� � '. с�1`мI � rn �� ni с�!й�ш1т'гд © � О О.О д© Oj0 О О�О О О О OIO � О�О� О д.0 О О О�,О О!д О'О�О С? 'и° 4I0 4���0 4 р 4 oIo о3о о о��.р О О'��,р 1СК) О'', Х о`о�''о `о v � � а`oi`о о`oI`о.',..`v,и�.- =.`- �.- =I,.`- `о о''�`о о'о�о `о!г= г� и м Q''о��о о�о'`Ф о � �' � ' о.`о о 1[1. Н� LL� ' м м м м�т,N�N м,м,м'мIм м,г � N N��.,ti N м�N.г, м!м'м м:м!м�м г,,,N�г N мlм:м м1м м м N N��ca'NiNIг� м м м � i, � � �i ° � �; ! � �,,,� � 1 I� i .. 1 , i ; '�, � i I I i' .., ! I '.,, : ... � �� I. , , . rv mlmlm т�т т т mimlaз т ы�т °-т ml,m т ы v!�O ш ш т т!т ш с'ы ш�ш т,'ш ы1ы ы т�ы,ы���тlт ш�ы!ш�а;тl�ш ы ш�ы ыIт ыIт ыгы ыlalw'тlшlы ;и ��и, �и �;�� и ! I ! и и и�и и и иги и�и и1и:иlи !и,w,и 1 i Iи - ❑ о � � oio � � � з �I�� о 1о'о,.о �,� э а;� � � � о❑1о�.о� ❑ �:❑ �❑!� о�о � � о � э ���,� � oI� � � � ���� � �'=1� � з �� �� �..��с1с �!� с с'��jc���c �.б с'с � с'� с g с;с с''�..cfc с!и'с'с с,с..� с!с�с с с с.❑!с _ с',.с,с�с!с'�_ � с � cic с �.!c��Ic}с c.......c�Ic С � i i �' �, I I. I ..��.. ! i ',.., �� � I � , ! ' I ',, � � .- �. I I . , � 1 i i � 1 I• I1 I 1 ( � 4 I I 1 I � � 1, ' I ` � � � � . � � ' . 1 I , I 1 . � � � I � � � � !� �� � � � � ;� i 1 . I , II ,. 1 ,,, � �'�.. � � , I . � . и I''" I. п и и и'. и М й � ! т m�:mim м m�.ro т.. i I i � � .,! ! I! ... 1 �� I i.. � II , �1'8;'с�'�1'v•'U.�a �ц1. I 1 ыlыыlыыыты ' : . � ... � I I � ....' ° '' � и�й�глiй v°iIй й й�. _J ( , ! '. � ,' 1 ., ��. ы i .. сыi! й сд'i й tq1i� с�'i " с�'i с4�л '., ! I i ' I I I ! I � I �... � о v тза Э I I � aci ш aci I ы I ш� aci � aci aci' � t 1 � 1 a11 о о о а� о о о�� т i�. 1�I i -1R�� `о `а `о `о �i`о oI`о `о,,.:`о `о `а `а�;`oloi`oI`о�`о о,,.о UIU иiй�и иllи�и ц и1 I� 'и�и_ �5'S5I557�yII.m ���I� TIT1Z�"�Т У У Т 2�Ix'.�Т Т "�-- 1�-'� 1 �� I � � 1в т_ т т т, mI съ т т�' т гоI mI т т гаы�� � а'�i ш�. v� т и т'�ы ы ы��ы ш ы ы ы а ы ы ы и� �`'ы1й ыi` ы й�п`''i ` аыi ы���а°i ` а°ч а`�i ы'а°i с�'+ ы °° 'й ы о о �,'сэ и'Гэ'v1'о'г? ��..й и мiи и и и�iи и ы� ы и uIa +.ч ы с? uliulul� а ula� . �у I._ 1�1 i._ о° ш ва ш ш ш�т ыiаз ы!ш ы т'ш т'.adlm м мlт�т мМ ..__ с с с� с с с � с с с; с с с а® I т I O� о � а' о� � гз т д а<з а n о I Г�! ❑.:. t1 й-I � са cz сь я. o.j гь aI cz cv� о.� ьз.; гi. о. т т т т т т т т I гп ы ечlи ы�ч т ы!г� ы и�ш!ы.и и � I_. I •��а и�итглиvэ,tnгпииии!ии I� ,� � ы шla,r'ш т1ы1т ыIы ы ы ы.ш а �iŭ и о о,� о о и а о а � i'i а и сэ'й о гз с ! ы ы ы т1ы ы`т'`т'и ! !w ыш�тшlттиы�ышыlшытlышы�ыlшы о"io Ш��..Ш�ШШWiWШWiWШ1W�WiW с�с�с�сс!�с �� с'с r" с с с c�c�r!с С .,� iт.г.г ',гl.г1 I.т..г.г.г crau xS�xF ы1:�l,ягS�оц х1 ы5.ы1 w'1 �д х1 Ф G� �� а О; а� Q а� а а а а�, О а О О' О а О`� О О О � Р' О О О� О О Р I О�� О,© Р О©� О О О ду � ; ы ы' ы д1 ы ы'� ы � ы U.u с� U tJ с] U'U',U Ulcз,t��г.� с� а` а` а` а` а`_ а`_ а` n`: ri а` а. ci a`;а`I�.�a`Ia` а`!гi_ а` и!и ��I� ��� �1� ��� �'���!� СЭ t��C7 С7 С� С�'t7 сз � 1 ' i i , , i � 1 ! N м м м',м м м м г�, м м'м м м г.г : г��м м.м м м м.м г�i г�, м'мlм�мlм�м м м м м с� г� с� м пэlм м мIм м�м1м м м м м с^� м м'м м м. 1v �и �' N 1I �v " с.1 м N г.� 1 ы ы ы гч й N гч 1 ы N л� ы ы' п1 м N г.1 q гч ы п, I г� и ы�v n1 п1 с.1 г.i cW с� 1 сч ы c.i гч с.1 cv n� 1 г� ы га cv �v с� гч г�', w' г� � ы -. О о о о о о О о-о О О о 9 9 6 о о О О�"о О о О о�о О С] о�0 4 9�,0 4 О OIC] Ф.О о О oj0 о б'',.Q 4 о О д о О��.о о о o��t]'О•4 N N h1 NI� N(V N_"CV N N�N N i N.(Ly ry(y.1IN.N_ N NII(цF (уЧ N NI1IiN N N 11' N;ty N N N(VIN N�N1N N И'IN ' iiN N� ct1IN';N NIc1y N'iC+31,N41N с`.л1r оа�т:о с`ч го�rlй ш`v �v�v ' 1.r иtш оа1`и т и ш rз м `м ь%� v'�} 'т � о г� й �} c�i`л�`о `н `v v м м а v и т г%�i`сiй и:`а °о v о '..N CV1(цlry�N N N.O:O О о р р О'OIN С? N N Ф Ф д о Q О О о о OI N OIIг_S О�Ф бiм��5"'1 ('� Ф Ф�Ф О Ф о о Ф М с�7 м р!г � о..� б б 8 О!д д О б�© 010�'�б�оl0 o1pII0 О Oj0 д OIOIд С]1С;] оIд о о 6 О а! д о О о О б О1,О О о о��о О О О;о д oIo о О:о'�О Q'О гV N N N N N N N N N гV �� М СО N 4 С V�NIг гVlгV � г^ �[��'г tV lO � 6i м; т l'i � СО гJ N ti сц г'� �f35 i� г[�t,SO гV м �I6O 6]I1� О О О о.о!О д О�.о О�.о О О о О oI0 о о о О�О О О (г��о О о!О о о г о (o О О о о о о О о о о�о О о�" 1о г .LL LL ti W�LLIш LL 1г�LL1.��LL L� Ш Ш W-U t� L� W�tгlti L� L� L�iL� i� Ш U Ш ш Ш•Ш Ш.г.L Ш Ш Ш U l.L,vi!LL Ш L� li!ш Ш U1W Ш L�1Le;L� 1t li li Ш�ш Ш С7 О С.? О OIq О б.® f� О_ б_._б б О.а О О С?�,б C�ItЭ О С7 б б С7 [i С� О г7��;<�IC) С_Э С7 СЭ Oia О© б д б б�О.С�7 [� О б О ОIб дIб б д���0 О с а а'а а а а1а а а а. ы ы ы ci. ri гi а. п°. г°д.!1°з.Iа_ ы°аiы °а а ы ы а ы а г� гz а а аiы. ы гi� а д а ci'ы � г� � а а''а:а ii a а� alia - с� t� сз!t� �? с� с� г.�' с�! с� с� с� с� с� с� �гз г� с� сз I с� с.� с� г� �с� 1 сз с� с�'с� 1I с� с�' сз; с� с� сз с? �с� са' с� с� са с�, с� га с� с�.с� с�' сз с� с� 1 гШ с? с� г.� с� с� с�' сэ �г��1�гс��������'� �ггs�Ш,���!гс;�I������!�;��,� �� �,гг���сс����!sгг�,� s,�тsire�гссе,,г� ❑1о о о а а о а!о о о о'в п ©�гз о'т а'т а о;о1о о о о'а�о а!oio o с� ai❑ о о�о а®'Ia'о о.о'о о о'❑ а'о а о а о о®�о � <-,� >-,<- � � <-'� �.� �',� � �'�.� � <- � � �!<- �,� ���!� � �;�•� �' � � � � � <- � ��� <- �'<-'� >-'�,� rI�<- � �!�',� <- � � ' . I ,., . .' " .. �,.., '., , • ( , , Ф ' � , ' , ,, .. i ..:о1 .. oI nмi� , . : , . с°oI`� I . 'о. . : , ' ... � � о .,, оо . .. � '. , .. � • .. '� � о а � . . . �,.. �� . '.,. : ,... т� .' .. • ... . .. о ® , },, '.. о!6I , .. � .. ® '.} � ' . о oI , У '�,, о�о1 �, ' У I , �. ' QI УТ ! v�i''.fl � , 1. й �! � '� м�о. � ; � � • �i � , . ' ', ' �.�I . 1 1J', I ��а1 . i � ' � I ( ,��1 М N, �', Ш М1 о, i ., � Ш�м 2 , � �Ш' ,,} _ . . ,,, i. тг' � 1. I � � LY � , 5� ( op �I �. � . ,, � �,. % � �, U гд т т сд го т со�т,т со со rn саiм ^Iт�и ,,м К.�1ЕК!IK �.1Е 7К w'�С o�,t>=i� 7Е���� �'�'itC'��!�.fK Q',� � � �I� �';� l� � o���I�I�I� � � �,:� Q� ��:� ���� `�°"-i�1`��� о �'с �О б'О'б�б'д''�,О OIO.O'�б О б!О �'О О О'б б О t7�01б:0'О - О О б О'О б СЭ д'.б L��б'О'бiб О О О'д -�б�.0�.0 д",д О О д�:д�� О_ 1 ' , 1 , i 1 �' I , .,,, ( ! �l L ( ' : I � 1 у .. Н ��. ! � �� � . ! , �,,, ( I � I II 1 , I- 1н1У' I . Iг'�иСг ,, 'О �i I I i IO О а �.' -а. . Iea Ъ,т`� о � v ш` I �- ' I I �с т т ! � ш1 ы о rI v � � N� �: ' ы � � N....�,. 3 т ' ,�тд i(`"' 3 1�с и jw � (� i �о iг�. с Iи т , т � 1 , i �. �. 1 ы 1.с � 1 ы ro1 ��° и!�cI � й с � �� ы'� � й � mII� � ,,. � ': [Л ы 01 �� �~ с� � Ш Ф_ � а ,. С I 4 У с V �.. � I'�' � тгПгЛI2� I Ir.гvl !�o�Ëala�" '.о I �' '" �оЕ о �I, � 'й��а т1'�в'II'� и т"'i%Iгvlm!тд..... ~ i �а т т�i�ш ы .. �j Iы ai.a а Ic�дс_ад'аа �'=,�rr,o'ии5�'б��_гх,Тхй=д 1х ���ШшSS���дR�xxгz ш'Ш55s'��I¢� ... м м м м�м м м м.м м мiм�м':т г.��...г� м м�м�м м мзм��м м м,м'��'.zri м м м м м м м�м cv г� м м!,мlм м�м м м м м�..,�м ti м м'мiмlм м м м���.�'г'i гv гаlы гv,nьlы ы сг�ыlг��па cv ®�п1 с� гч w ыjпь м!ы1с�Iгч':nilгv ы�с� sчlсц ы c�14cv ы cv ы'си гцlг+��ы;г�.са с� г� ги ы г� c�ini г� wlcч w г� с� cv w cv QI4 Q Q'��9 г] I4 9 г7 Q гJ 9 q 4 Q�.4 4 9 4�9.9 С] 4 гЭ о R 4 01�о 4'�4 О'Ф Ф 4 4 Ф1:Q q1[I:4 9 Ф д б о О о о�о О о о О о е; с� ы е1'i,м ы г°�ic1s г� с� e�Ie���^�rv с� еи г� r�,c�r.N1г� с�!е��е� е.�" cv иl�v ы е1�ед �v'г� nijc� i ыIN ���.с� w г�ь � г� с� с1 e��r� г� г� w с"�,� w�ы с� I � м:г� в�!о i'� � 1У IY'т ш ш и�т colca г�;ш rn о т w�',и i�� гг�!сч'.ŭs о о о а о о�о о�о�о а!о о о о;� о oia o а о!о о о а oio о а о о о',о о о о о о;а о а�о о о©loio о'г� а�о о'о oloso `о `о о1`о''.о о о о'ю о!а.с1�г� м;rn1а о�а"о о о�о�о о,©•о;г � (.- � v,`' м rn о`а�а `о aj`о о`а о о а о о�,о v��!й м м,м м м м м мlм.м:м м�г�iгч сv,т м м м'�,м м..м м"м м'�м.м.м c��ni�.c�'�ч'г��.ni ггг.t г� г'�..м:м.м м м.м�..м м'г��сч���г� м м м=м�м.м'��.-�кч .- _ ! �I i I � � � 1 � , 1� !I � i I � i � , � i , i i Ii � � ! I � �,, � � . ( � I I , �, ,, �, � � ' , � i i i 1I �,( а��.. т I ы ы ы,.� ы ы а ы�� а• ы ы а ы а ы. ы�� � а а� а а� а а j ш� а! а а ar ы w а.' ы''. а� а i ы ы а а I а I е+.'''. а ы а а I а ы а� ы � а т а� ы' ar! а � �' ы и а ы а• а ы I а! а а 7 а.. J 71 � j',. � а�'� а. � а� с I 3 с� а' а т т�� � � � С. 3 с� � J�1� а а� J. а 7 а а 3 а J J а � I а а�� ��� 3� ��� � J ��! � 7I ���� -�� с:. W G I G.. G С 1 С С �С' С С С! С�. С С С, С, С С' С�.. С � С С'� С С I С С С,.. С С С С 1 С С С ���,. С С � С � С 1 С С С С'� С С � ш С С С С` С�'.. С С! С С С С с с! ,- , . , i ( ' . '.�. ( �I`� ! 1 1 1 'I ,, � ,,. ,. ( .,.. �,i ,,. ' �, ., ' ,,. у ,. . , ., . ( , . . I ( . , �, � � ,. � :. I , ' I I ! 1 Й_ ИiИI�1 И И'И � _ � _ _ � �. i i . . т I_ to ` i 1 � I 'U о ы о'й и га ulо�о и U.й,U .U I � I 1 iи 1, I� as а ыIа ы ы а�аiы�а а�� а�и mIm � � I 1 ' � i i _ й й й�й'й й иа'йiи й�иr"1й йIй и - I- Iи иlи�.....и иIи иlиl ��и й �1� � �. ml;o т ы т(w т т га т т�и с cIc с�с с с�с:.ё С�с с с с'..с т и - I , � 1 а ы ы а а а а а а ы а.ш а а�:а �� w U'.с� т� ! i ! 1° i � '. шlа�шlы ы w�ы шIы ш гаи�ы Е EIE �Е Е Е Е Е Е Е Е Е Е'Е т�тшт i�'ciI'ŭыat+c,.uua�G �, �.. ( .. an ао_'а ааа о. ыаыааашаыыа�ыыа?а v. Q c. o. � а' г � т и! а a+mi a ш т: а ш i �I I сn�еп�и иlгл,и�и и,и и и�и � о� rn! гл о� � о, о+� 0 г� : гП гЛ и а а! aI а а.! а fl. ¢ a.i о_ а а а � ! � � I.- т т т т т т т� т�� га т т�. т т т' т аааа иииИи!ииИ'и�ииИИ ' I , C�cCC�Ct1C ,.СССС �CC��c�CC�CICCCC!С J U � U I U U С С С С! С С� С С I С С� С С ! I , N а а а q} N Ф N Ф Ш I а т а �% II т N I�6', т т+6 Ф с С С с � ди а а ш ai а� а т а а ш ы i 1 . Е Е Е� Е�� Ё Е Е Е� Е Е ����I� �!� ���i'� ���'� � °-'� °-'I °-' °-' Е Е Е Е Е Е! Е Е Е Е Е Е I-• ы а а а а а а а а aI а У У Yi �.У) У1У,.У YIYI�c о а о о Е а а а а а а� а а а а. а ш� 'с � т��� � ���� С. ст 1� � О т оМ �'- т гл. т': o�I г� и и и и и и! и и�и и и и сп и. й 5� S�� 5 rn о� глi ан о�1 сл оо wi спi он сл ':..°' �� �3 .. пs т! м т п т i и m i т т 1 в� т м т rt т т:мiт т т'. т пг 'с с� с', ci с с с � С �' с,- С С,С С..с� с С с C�C,ci с [r CZ �(У'�[У СУ ����� СУ.д�+У � �ava т " Iy го т т т�т�,�в т т�т'т т'.т I- 1', �- а а mI ы с1 й т� й.. т й т�'' т! т т й� �I� т а! oI о oI о°! ; U...��.., о о о а о о g,� �I� ��� ����g��g,g �1 т! � v:°. i.°I'1.° �°.i�o �а mi�a га. и, �о и и и и т � i ! i �'U1�i�'ol,ŭ � о'й v SI�IIŭ Yi и'и�и•и и'иIи'и и иIи и С с с С с Cic С с С С с cic c mI т т т ����'',�i�i��� �������� i х х х х s s�с У s s У�с ш аэ� а ш ы ш а? ы! т ш а wI т т ы __ т т т т ы га иI га��. т т т �о) т! т:.. т т т 4 Q!G ¢ 416 с¢�¢ ¢ Q¢¢',бiQ [С�'iY ш..�� or�+Yl[Ci� ���� tC F Е Е Е...'' Е1 Е Е Е� Е Е� EI Е��, E�I'EI Е д} д Ш д U U U i U U U 1�S5 �ll V U; V V V �" � С С С� С С С С� С 1 С С ' G ц1."О�-О��.� С С1 С С С�� С С С� С� С С CI С 1 4 �. U V U U U V'�..�] U �� � О О О О а О О) О��, О а� О а.. О fl' О I 1 а ы а а' т ач J' N а и а а ш т и �п'. т т'�. т т т т т т. т т, В I С, С1 С. С I I �� Ф • ( � -•.�.-.I - . . . . !.т1 т .U...U U..U .U .V VI1.ц .U�..U U' U �у��} �} '} �У у �Si�y�i 7I � �}��5��3I�5 �S а'�ш а'..а с с сЕс'с с с ciC с С С 4'��о о о'о о`� о о о о о о о о о�о о о а olo�o�o oIo с с с.с С С С С'С с С С�..с.с с C71G^�С9.С7 ш ii iL.iL'.!iL iL1i,� iz�S'i,i ii iLiiГ. а n. аlш�,[i..a.a�a`�ш а` а а` а'.д а и и иiи и и и и,и;гq и:и ш��,ш ш ш ш....ш ш ш шIш шiш'.шiШ ш I ь I i 1' I i' S 1 i .т м�.,гn cv w г� с*� го т т м м г'з м'.м м ы',м � м м�''.м м мiм м с� м м.м.м м!м м�'�м��м мi"м мlг� м м м м т м м м м м!м�Iмlм.мiм <*; к�.'м. ni � w w� г� ы г� � с� cv � с� ы I N. ы гч г� ы� г� с� iv N c.i с� �� пi сы п� г� г� г� w�v � ы nг сч г� п r�, w сч г� с� . c�t nя ы г� г� с.� с� ы с� � пi w N е� с•г , м: ы. ы гя ! N о.р Ф о Ф о О д�.д Q д��..д Ф Ф д1Ф д о О О о 01о о oI0';о о С5 о',о.0 qIp 4 р Ф о'о Ф д'.д pI0 Ф Ф Фiр�Ф О О`О р О'�д1р д1 р'д - �`�' £!�� ���'г� с� N с`'iг`г �.�vlc�ic� с� 1I� м с���"л �� r'� 1� ���',с� г�а �ic� �и nг с� с� сд .�ч �ыI4'мiг� N г' ',r� с� г� �+г�Iг� с` cv ы ы с`'� �г;'и т�� ы м а, mltilm �а га И v`ш ш И и`д гл,д�г tilг� т�й г-,.r�w 0 г�с� м1�r т ш ш mllm rn т о N И�ш г=ls т r�ir�'rn rnId rnI =.- .- р��.0 О д р ОIм,,(`��м C7�G д О д'д о ojo г['Э:`S Q О о р.р О О р!р�❑ �-.д' цi t д р Ф О р 6 д�г R v 7,0 О б р'О С7 .О в!О р О OIp OIp д Ф:р�0 д'д о о д�д О d�.qlp р Р�О Q.p О;О О О О.©1р О�О�О OIo'.� О о'.О О О".�.О � д О�о:.о о д 6 О�б�'4��д р Q Ф N 40•гЧ СО гЧ 'N.N N f`')�г ��° NI� � N N N N м1 ,Г^� а' т h����fD Ф � N N`NIM � � �.N гО Сц,Ов N N1N'[*J � Г� Г д➢ N О�•+гJliп О г О.О (О О�О О О О О О�.,г О г 4 р д�д р Q д�г О р .OIO О.'OIO 010 О г�О О',О О Q�IO'Oi0 г � О 'о О p�NIN [} LL1 Ш;U ш U li-!,Ш L� ki L�.�L Ш Ш�U,Ш Ш Ш() L� lг, и, ш 1д_ I„���.J!Ш ш V Ш.Ш Ш LL�,L�ILC L� 1t.Ш Ш U Ш Ш U1.Ш L� 1� IiILL�L� Lt Ш Ш(у Ш Ш() Ш Ш:Ш д О�О;д Oi2 О О�О О О tэ О О а;СЭ О О а О О О О OIO 0�4 О а 9' 0-0 О!О д Oic7'�,О.О n. OIO 4,4 Сэ c7i0i6.0 О С] О а д О�а�0'О�О n_ n.ItL;n. aia $� а� д гi�c�Iia а`!а `а 'а д'а а'а 'а `а1'а а1`а а а а а•n. cL ci.�n'_ ri ш''in`_;а. сТ. ci�i`idla а a.Ia.i`а',`а!`а а` n` n` а. г�iа`in`!гi, а` - С7 с7 �� с7, [9 cJ �[9 С� I� сЭ С7 С'� С7'�� L� [� С7 С7 с7 С� Са' С7 С7 С7 i7 С7 С� С7 �� С7:, С7 i С� ! С7 i С� С7 ! С7 С7 С7 [а [7 С7 С7 С7 С7 С� С7 С7'�, С7 С7 С7 C7I С7; С7 [7 LR С7'. С7 С7 [7 �[7 С7 i С7 С7 К Ш'IK:�2" t1.' ш 0.'itr СУIш' СС'�ш' ��� С ОС �',2 ��. �!� rYilY�wl��er tYICC (Z:CL (К ш` СС К 0.j0.�0.' СС 0.^ICL' CCi[У ш' ii'iш' �к�!ш' ш' ш'�ш' � ш'Iw`�.[CIKIw' ш б t]�0 ❑ ш О�,О © OIO!О � � О�С1 � ®�L] G] 6 д,д � L]'4�Q О 01б�О'❑ t] О � О O�.Q О О �IL] dI❑� ❑ О О Ог© О�О ®�� 0 CS l�,О бi❑ 1-:}-I1-�i- F- F- 1-�'.Э- F-.1-;1-�1- 1- 1-�,F��f-��H �,Н Н Н''Н'Н,Н.Н.Н'.Н�Н 1-�i,h Н;� ]- h h F��h-iИ- h^ F- 1�-��':1--.f-�',1- h.H.H�.1-�N Н Н F'Н F Н Н Н•>-' Н I � гtDi �! ,. � ш i 4 I I ,,. � , � � � I� ( ....,. , �� ! I i i , I ! . О ,,1 ( �i ,,. �Iт0 I ' �, I �. W:iOi '.. � .. I ' ,� � I ! , тi � .. . _.. �, � б ' I pj р ! . � .�, I ' � II г � , I �. I I й ,. � ' 1 ° о 1 S� ° О ! �� г�- х �р U , � О к' II � ' �` о !] �` ро � q�j 7 '. I г� � ( � й: � i. II � �э�� � 1 �Q� � Г � I i �Ia � ��� , ( i ��°-' � _ ! �I I _ � � ��О ', ! ', -�-зl i шiб 1 �YIZ � , �Шi�:. I 1 1 � I ш т,1 ' � 1 ��. - р . ш� `С д ;2�7 � I ��i � �I мi � д w ео м'w!м м м�м м� м,г О �^,�..и м�ч м�м м м nlь� ш м !о w м w а•ч м г�!�;, w г-,1г о ы4т м и м м м м� т'м �- о со rn�'� г OIC0�.0.� V' О г И N N.N lГ fa tt5 г О т '.О И N N т и) И И с7 [] q�cp г�:И �V fV G1 г➢ г р W GО.+Ь г ц} {ц (V W И г4 г О W.W +D�. ui �+i гri'® 'r'!г�i cгil!г iгi!vi�c-i � rniv �ci пi si ���[ч сд ч- цilюic+i v v�a ш 47 г��т�со ш�г и ui�гi�Qlai ui лilao�o�'ыri со I�ri�цi�мlv��Icл',uilc>I17'> i'�'.Э 7!7 ? 7.7I7 7�7 ?!7'.7I,7 7 7!7':7 7,> 7 7;7 7'i7'7i7 7 7 7i7'7�7�> > n.;гi.аа nа,а_,t>_а,гх,шiс�a�ia.д!аа �гiа',а�аа-аа',аааша�ш з.ав.а,о_ааа.,а'n.n.a аа,аа,аашr�гia,rааа.а �, �.,, , : i !I , i i i, i � �! I. � ', , ' i iI I, , �� , �'., � .! ' ; � ,. ' � , т I � � ' +цiз i ��,. с с � с с с� с С С �'� � � �Ci� С `I� �� � � с с G!G'.с i ��..�Ic � с ��с с с т ы ы т т вч Eia v а а ы о ы�а а .а ы ги т а а ы!а;о т а ш.а а а�•'а а а а' о а а',а�и а т а ш�.а�а т о а ы1а ги�т а ач Е Е Е Е Е а, а � �.`з' Ii Е I Е �с Е � Е с а � Е!� rc F rc i Е Е ,`aJ _ а��! ! Е Е 1. Е. Е Е а � а�� `а а' I Е Е Е Е Е Е Е а¢ о, а. n . . I а ш i а а! п о. � ._ I.'_ n' 0.. aI о.1 а е_�. а .. . i ш а в о. а а . .. д. о. u.I п. а а ra.- g I � � � �- �- - е Е1 Е Е Е Е Е а гэ! а Е а Е Е Е е Ei EI E�� а с, Е а � Е Ё1 Е Е т Е Е а с з Е Е Е Е Е м а Е�Е Е Е�Ei'� a�Q�Q� :7aI'>>a7�.7lбr. СУ�СТ а'aa,Jaa 0•а"LTP6� а��а�а! � а'6I6. ГТ с��,�-с!с г{7'10•� tT6'6 шшшш шши.�и.�ши.ш,шашшQ�ш шшш'шlшш�wjашшШlшш Шг�.u.I��.и.( ашш'шшш ишшшiш!ш ,ы;Шw�iwшшш'ш --� V UIU�V ��U UI'IU U!U U��UIU О��QI� �IV сы.]'IСыг U V V й UI4�VI(а.1 U'ta]!V UiU VIUIta]''�'_' OIV'(аУ'U�U!U V UIUIU��U U� о U V�ta]�,,U U�VIU � "�,��� oI„ "�...`� tK `�':`� `� }Е�� q.`�j`� `� aI`�i,`� `� kE у= tEI��:`�с! � � ���'��>� !Е ����ЕЕЕ!EilЕ oI й � Е: !Е'iE:�E: � 7L E:ik�!7EIFE о п'!Е !с 1Е'�'�EIiE !с О О'О О � Oi'f)�,О бiб;QO�Q _.Q+CS б У�О�С7�О.О CJ О.О�,О:- O�O�Q О О О О CJ.O.O ��- О OIO'.О�О О О�О.О'iQ;O �� °'i0 О OIO�,O fl О i � ; ,�, � ,� i � �� 1 � �� �' а �,. , ,. ,, , _ �','' � � � I = I ( _+ ���, I ( i _ OI ' . � blal aII " , � Ф ',. IO I р I �,. ,О• � ® I� � �Q I I ,.0 ��,. . а . �- са 3 i ° ш � � с� ! 3 �_ ' и О � : с� =� : у ' о '- I w т " и� о С! N . ���. [д ' { l0 • 'С I И_ п]� � W N о •(6I . N �IC] it1) ,'F Н .р� .. �i и � . ггS . ��х7! Е. icn � ��. �, ��а �, ' ! � :гЛ:т ' � ы I ËI гл б1 � � .. ы� т ; � �i ,a�I . С�р Е (....cyi ,.д �, С с Е , � � Q ..., � c�iE ы �� � i с с Е Ic U! �'дiro i'с с�Е, ,,с1 161 Ф i,^ il1 ,.. сб � а _�.... К% N-�� д Ci й �.' � й Ly т а . Ш.a 1i �'�6 '�'� . у� N Ш-апр а S]' � У Ф©� O I L� О �� ы а) ! I c�iL°Ia ia Uiи . Iы;° а'ro °' U а`91а ...ro а U т �,.гзlw mI в т е� с!) � �. � �' �0 а и И g 9 о�. °" ro� . 1 и tq��... с д L � rn! и и�� с п L ��.. о�1 и и и� С i ы т,._ т c.W т 1 Im 1�.:,� _ V иI .о т глт Е� ia ! а тiгл�.�..С � ы Ialo о. ъ�а'O- т ш аUU�'- о о! iv сп° `т Hi�Iп�сл� о а :о =1oU �L=isi��а4 �Iс'4�ai� �'_ �гу о�т I�O � �'nv 1агFо 'S .�. т.. о а ш U.U i � а а U U . i ��х, т о а т U U� 7у �� о л�оv.,а' а¢}.> аа j��i� ��. �� исопi.., �т�U!тд .}>ииС! I а ¢�}�ииСа и ¢v�в NO �� �;°1й'й о а оФ °�aN�° � �° а!а�а о аiтг� mS �,,© а _'�1 ы�о ы.° а N а Ia1w oIa'_ Э ы т U о р:. ы t� __ �.i oi;9 .cI с ш пi:Сэ�.т е- � И о о oi� С.� р.� � 2- c=i cai� о о� о у tY� С N1p°I ���� n¢ а д1а ы.а 'г-°. mI н. к и и oi wi � r а���.`а '� � к' к�� ° ш� mi.°С ci0.�[1. а"r к к I ю' °��!�'ш ш ш ш� к к и�-1 а а!с��'�.s.�. ш а'�о. ��� x�r �.х ��J�W,шi� 7�j7 4� ах Х СС �..ш..ш шI5 S s�',сэl Wa,xg=I�..cл ш�ш 5 5':,����?:гlхl�,х�и ш шiу�'...5'� ��°-х xI'rr�x и i� i� - ..i I ' I j' i 1 I Э I I ', 1 .,I I ��� м м м',м св� стr�с�Iм!м,г�, с�, м м1N�!мiм пilni м'м.Iмlм м м м м!м м м:м1м r�im м м1м�т м м�м1м м'м, м м мlтlг� г'лм�м м мIм м м•м м с� I гч �и г� ni с� г�г i и ni ! с�+ r� сч ��v ni � c.i пi ги с� i w гК' пi г� г� I г+в г� ! г� � с� w 1 cv' гч � ы г� i ы м! гч I гч н ы с� ri пi гч ( и ы си i tч сК cv гv гч 1 t� сч с� .ч cv с� ri с� о о oId д д д��,д д д д'.д О О О�,О О о.о О,р р р о Ф р,б!р Ф д�Ф�Ф Ф 4�ФfФiФ Ф Ф Ф ФIФ р'�Ф д Ф О 4f4 Ф Ф�ФIФ 4 Ф Ф�Ф г7 Ф 4 N�1 N N N N.L ГJIN N N Г4 � N.N!N N'�N (ц N N�N N N N�.CJ' с= N hЬ (V�'N ' tV N N�CJIN iV N N N1N=ICV N N N.1'` N�'.N N N N�(V fV N .. г0 гD г9!гD О�!О tV �-- [О�[f] СО О О . N[DIг4 (О tp �с�-� �1 И И1(б'ш с0 с!> N� г� �D"Ш�<О И N г О 9 OIp О О��б р д О.О 010 q,p О г г д О о'д О д О��О О д�0 OIO О О О д'010 О�р!О:'О О�'..р р р.р О О О О OIO о О4О О�, 1 1� г�'r rn,4 о о о о!.4 л.`o�.-i.�- о°5�'W о`д',о [`5 о о'о�,`о 1� ti..б Ф�4,41V' И I�� г7 "�cV'CJ б 4 4 �' siY � I�"� .tm w N�NIN�..N w � м.м г-а м м;м г� M�N',N,N .- м м м М гn,ro М'�гn N N N�'�ы N м:м'м,м1м 1r N,N'N.N�Iы г�:м�гзlмlм'.r��r�.�-�N N,сЧ',N N��N N _, . I .. .. . . I , . , .. � I ' ' I . ,, 1 � ,. ! , . ! , . ,, . ! , , . ,. , . : ��. - . � �. ' I ! ! i ,.,, I I i ,. II � � I i ! 1 1 а,а г+ ы а ы а ыiы�ы ы а а��т wimla а а ы''..ы ы�аiы'ы а а а,��. ш аLы а ы а�а!а ы ы ы'�,ы...аlы а а ы�а�ы��ы ы�ы ы'а а� а,ы ы а!а,.ы а и и кn и_ �: и� и и!и!и и � iи ;_ = j j�.й и и�.и и � и и.=,. _!� ��i и и!.и!и иi и,. и!иI и и�и�. �_ 3,сс�.с.^��3�c1����7��.J'�e��3li�>>13.� , !��cl�'c�c�.�Ij3c�. .�17�'���,.��I� с:.�1�Э:� -_. с'�с4с1с'�;с с�,,.с с с с с с'.с cIc с с�с�с'�.с е с�с��е � с'с:с c�I,c1c с с'с'с;с с с с.,,.❑ с�с s cic c�cic ❑icic cjc clclcjc�c.o с _ _.. _ .-!., _ .- ' i _ i + I ! I � , �� 'I ! i � � � i., .' j I I � �i � I I I i . �! I � ... I I�i �! _ ! 1 i �т ! ro т� w1 EI га i т mI mI mi;a� й.' I 1 ,.� ! ' ! т ! 'г� i ° �.,.U с� с+'и .г`,:: т ! I ...�,. ! i , .. i .... . �U ! ! �� а а I т т ы i а ы а а т т . .. , I ..-.. I � �I ! I , ... . ы , � й й й! а а а. а! й°. т й I ио. а .. °- -� °- � i1 !, 1 си � ; й ыlыаыасrйшшаыа+и � I I ;! I ! . , ! .. � �.. v ' ', ш ш aEi i.. а ы aEi т Е ш т т..... й��, � i I � .. , т� о , .. � � � ою ta rn он rn т аг �1 ст он са1 ел о _ ы_с � ! rt �v ь� т т т т т т т гв т s ŭiй с40i �Iс� т 1-�-� � !( ., а1Уы ! �� I' 1. т ы т сис с с1�!оел�lтУ ! Ii �с с.с .с с с`�-I�`�- �`�1 `� �� и i I� � т т ы а а а а т а а ы v;п .` UUUUiC'cJVICC•cl,c��L . ! , �и I � II . ! ` �Ilи�,и иИИLиисlj Iш а а��.ы ы ! " а а �а `а ш ы`ы ш ы ы ы ы й� HFF1-if-1-I ,... а_v-ov�aa а'�..-о с ьvс�Nмг��n ы ш ы ш йI ш� ы � с -о �а1 I� Е Е Е EIB�... Е � �F..,FН1-Н1- и_,sП И и '.�и го , i О О�О О О О О О О б Q',р т � � .. -G .е L L L L г L L�.C .c.LI и О О О� О � О с е с!с�с с с сЕ с с е.с т`т���.т mIm т�,.т пгiпs � ! ы а т:ы а!ыlых т ы ы ы тт�тсои!тт�тттlьо!т ц�U�,г.>UUU�ыV1'U ы0 � I 1о ООООо0 _ У У У'� У У У У ,fe � JC Х._ и�и w и и и и�и а а�т т тjы ыi,ы а Е Е Е Е Е�Е Е Е Е�Е.Е��Е ctlo Ely�a �v т� т�т гv т о т �д�1��� и И Й+�Л �и I И � й й �.i и И �!�й - Q' д с- и- fl-! `1! ��-I, � � О О. О О О 4� О I° О О О О О т��'. а ы а I а а а г+г I .. и . й и й И И И гfi и[fa!И И и �. о о� о о о а о о о�� ез! о о ИI о СЛIIц3��.гЛ гЛ гЛ Й'�..(Л U1�гЛ Ul гУ� и�.. °°) е+ ы'... ы е -.- ¢¢i¢:¢�4 ¢I¢ ¢'�.¢ Q.'¢I4 ¢ Е.. Е Е Е Ei EI Е� Е�� Е й �� CL;tY � К iY �!�.tC.� а Ш' цf +YIцF оUц:ц7 цi а'Sic�S�'ог5 w7�� Kt �I � `� �``��. �I � с с1с с cic с с с_ . и.,и и � �и � Е ц� ы����. � а ы�,`ш `т ы Е�iE Е�Е Е Е Е Е��Е Е Е.Е Е'� ��ш nWrlim,ыlы �Е Е Ё� Е Ё����'�,�Е Е E�Ei�E ��'� . ���а �I,� �!Е Z�� � г Z���2 ���г'� г Е 2 Е Е.�Е Е Е Е�Е Е Е Е�Е�, Е� �1с с c...cl`с а v'��,г а�ц -о а-о'��,-в р..ro�ъ�т� aI о а о о о! о pi ° а о ыj а ы а ш ш а1 ы ы��� ы`, mI ы ° ы©I а о о о о� о о о о� oI о � о о о oi о�� а Q 4���f ¢¢¢¢¢¢¢,..4 4,4 м�,1- Н H:HI�iI- I-�.I- ¢ U и�и] гл и и гЛ и1и.и�,и;и и U и U U..U U U.U.'�,V U U U L? V��.. U!U U U''�С) U г м мlмlм м м м м�,м м'м�м�м ста м м м м!м�м м.гл м мiм�м мlм�т.м м�м м м�м� мlмlмlг �,� м N�м м м м м;пмi м м м м м м,м N '�N!N гV 4V� �N 1N N N NI1r1 cV�,N N1N N N N N N�N N N NIN N N N! N CV 4V1C' +J!N .И N гц N!(V О N __ N® ryi0 Q 4 N � О О O:OIO р 010 р О�;О'О О О 4!4�OIp р о:4 О С7!CJ О.О р': д q QI �J р О�.О О д Oi9It.. Q� О � О О Q��p N'�`'��.N N N N N i с`1 N И N 1 N!" N N N N N` N N N N �:.l N N 1 N C+F N.N N�� N� N Сд N N= N_ м N1 Q�!О O�Q> D]IW 6ipl �9iN q N м .�-�г Р� и�'а'й IO а N ! I - Q l0 1� 65 Q с+г N N мItV.Й О�т !� О N..мIV т Q а I и о о � о т I т г;� ,п цj т! т и и й о 1 о р о о о о т и гл I и �- т т о т ��о и и(4 Р 4 О р р О О д О бIр р р р` д д д д p�,ip О'О О О�р�0 О OIO���,4 О�О О О�О О О О OIIO OIO�p4�Q р О.О N О � р q O�.OIO О!О ОIд�0 О�г.,,01�Iр N 61 N N N i1 N Сб бцi т N!N N 09IW'��i W_ О О]IQг G�iiŭ� N NIN п1 _!г �N tPIN 41 SV.� fV N N N'C�t р д О O�Ip р О О т О р д О О р О О� О 6�0 О+т� О О Q р О�О Ш t� ц lt..ц. L� Ш Ш�.U1Ш Ш UIШ Ш гi L� li L U!ШIШ щ L� ti1� LLiLL Ш1Ш�Ш Ш!Ш Ш Ш Ш гi, lд. LL�L�ILL iг Ш.Е} Ш Ш V Ш Ш��Ш Ш tг Ш Ш,ц.�1lе. �� О О О О d�0ia О р�.а�0 Q О,О б Q дiб Oi4J Q!О р�4 О CJ,O CJ OId!U д С� О CJ' OIi0,0 Q�O ��О С3IШ'О СЭ OI О С7 О О О�О д л� .. � ~ � � � -� 1 �.� � � ._ ~ � е. с�. е1 Ш[� агаlа а а n.!о:;д i ti..1d ti а!а`� д ciici а а а,,а п. � д д а с. ы а а Q а` n`. а���'а `а.'а `а а,д�а!� а.� ti а а, ri а,� i U' U` L`� i U' С'7 С� (71 С7 S�' U' V` U CJ Сэ С� С7 � U° U` С7 U` U' С� U� С7 U� С7 ! U' С1 С� С� (7 С9 (ry! U` U` С'� гУ д''�..Ш' �.' Q` �!Ш' СС Ш' ��1.tC�� R 0.'II� Ш' �I2�.�.' 0..' СС � iY �1� б: СС!0.'ItL' � Cl' Ш^ Ш' CL� ������� �iK CL fC 4CICY�ll Ш' Ш' Ш' СС!ЕЕ: �'.�I� _--. О L]�'�iC д д б,t] ©�'.б Q О.О ❑ ❑�.д б Q О О!С О',.О Ll ® 4,..4i0 д!О д О�® б�.0 ❑' ❑ О б U' �iC7 U` �С7 fJ'U' C:J�(.7:С7 ti` V` С7 U' С7!L7 C71U' L1б C7I0 О'{] д�д д д,.д ❑ С д О'.ПIб м�~F-+-�-,�!У-'�-�'�'�ь- r�rr��.i-;и-э- �!����ы!���!�r��� м�:�1�����,�.r-wь-���' ���и-мr ,д. , , i , , � ; �: � , ! � � р � : I ! 1 i ! , � м . у � ,. �� { � 1 j .� �I ! ! iI '.. W 1 i , I �. .. о � Х ; ,, .. . ,�, � � , ! � ! I '',, ,.1 У ! , '. I '. . ',. ш са ! , � , .� .. � w а , . Ш,�' �, , : 1 i, I 1. 2� I . , � 1 >' i I �,} ' ', �. � , ' �' .� I � �.. м м м(y�wiм o�Ico'..т м1м�;м!м м'�.м 'а'im лц w м�м м rn ��сv.и . � м s� м мl+го м т м��т о со оч�',сг�°г,-,° w са со ца,.ср и� 1г� N[�3 Ф! гг7 кD! О А] 90 f0 И � N N СО I т О (i] � еО гn 1 г�! CJ S'J цi 44 С] О д' О О � О� О -'. И! �г � ry W �гi гD �: р О] D] t? 1(О а! V'�t 'Q Q У W и'i �ь9 (") � а I СЛ' И I N О] О�[f1 (О i т И 1С1 м�!i N GQ гS� 05 И j ц� V' :D N�� а� N f�Y N i N I N Р. гf5 ' И ц'? : С] V(Э1 ц1 N IX1 О, t6 �+'h' у� �i м� г+1 г`i м('1 17 1� с-,сЛ1 гJ.4�N гU O��,Q1 Р т! т W О N s0 Q� N т..г О'СЛ м!д' f� чц N�'N NIId. 1� �т т'6� О р.р N г21 О{Л'.V3 х, N N N N N iV� и�rlт т....а!м j�'а а"' h...м иIа т тО р1�0 д О О О��..Р О OIO О...О О!о.. О О!О Q�O О О��.О О р р О�О р O�b д р р['} р:0 OIO О О О р О О�С.�д дi q 4 р О О О;О О О�О О О О��О'О О р 47 О��..О р!О о о:о о oIo!о1о о о©�о''�о о�о,о о га о р д.,о о о о�о о;о о.о�о а о:о о,а р'о о д ojo�oio о old�o ci о��.. о о®'iIo'о о ОIд�© О р Q р р Q10 О О��.О р О;р О О Са Q OIO О О�О О О��О О О О��д O+N р О р О 4 О CJ О О О О OI�p 01 д д Q р!с]Ip О�О O�Oi,p ИIOIO О д® о 47 О О•.OIO О�о�р oi47_ б L} р сг и] ц'i O..OIO о р р р о р б OICTI� О р р о о ц'1'�..OIO�� гг1. 1t] 4г) 1i1 И,гГз и й ti г= о оа м лi viй а�о�гi и и�r г� о-� й о+м �п ci г� �!w oi о о и iгiisп гкi �� и и г-!n!о со сч v ui о�о м�'�и пi' r, г� r� h i-"In _ м Ii г� �. I� м r л��, сч w т j ш c.i м ы ! м kv г� т I с�г cv гi ... т гч и; и о гч, пi cw �.ч., м г� �; м.-� !-.1i г� гv т ш и а � т, ! 1 � � � � , � ' ' � '.' т�, 1 � ��. ' � � � � �1 !т � ��i 1 . , � � , � .. . � , _... . i . . , . i � . , ., ,,, ! т ,, i , , ' I I ,, ' ! i : . , , .. . ,, . , . � . I i . , � , , , , . , , �. , , . � , , , � , ! ( � ,. i , . , , .. i , . . , , . . , � , .. � ' 1 . . . � . , . � . i .. �, . , . � . . : , ' . i i . , , , 1 . � мiм м м��,м м!и� г� .- м м-м мlм. � I'I м м м'.м м! v,.a а aia а!v! м с+}�м г-з�м мjг--�т т � 1 со м м!м�iм м1г�г� О О д"О�р р О+Л'•f V а а Г С] р+р О О р V�.a а О д д 4 б а�.а'�Ia а`Р 'б' V_!ц_� и1 Сllp ОIд�0 О 6�Ia��a а а а а ц]� О О С1 О р р OI4001000p. ООрО�О:т .-. рОСьр0! а pOpp�00Q�-�.r Ic� OOOIp00 4 д Р С3�О О О О О О О О О pIp д pIG:C? ��р О О О О О О О�д р р О О О!4I О�р�0 О��О О�О���О О О д р р1 р р OIQ+O Ог0 м гi м!м г1л м м м1м м м гi м м м м м:оi!м м г:а1м м м r4 r� м м м м м�м м гп м�4 г%�'г•э r, м г� м�м,м с5 м г�.��м rh� го м м м гh г5 сц ry г�суΡгyгуΡгуΡ гуΡсуΡ� с� гуΡ гц sцсцсуΡгV I c.i 1суΡ гуΡ суΡ ry гуΡNNNп�сyгуΡгl гv ry м еуΡ ry ry1cц ,.. iry сy sуΡ s�гцсy 1cц гy [уΡ пг N cv iry ¢¢�4 ¢.б 6 Q����¢ ¢ 4 Q� L ¢i¢..I¢ 4�4'4i�C rya��.� ¢ 4¢ С�� <С 4¢��ц ¢¢ 4 4¢IC� 4 4¢ 4'4�1¢!��4 4iC цiц'¢ ц� �¢ Q!¢ б Q С CiC С'fl 4�❑ рΡi6 С С©;С t] 01рΡ бjбiО 0 О О б С] О О О Oi0 С С С1 �❑�С б+© 4IqрΡ О'б�0 О Q О 01❑ р б С б❑ p��О 7 � �!7i� 7 7 7��.> > 5 � 7 ?�,7 > �I} �'7 > 7 7 7 � 7 7�7 �j> 7 > 7�,� >I� � ? ? >.Э�7I7.7 > > ]���]'?� > >I> Т'�..?.7 _. � а а а,а а в. tL'� а а!е�!а d,,n Irz а с;а!ri а а. а гi а а а:а а,а_ а о. г�,а:аi�. а-,а г� а. а!а а,гi а� а�а:а,а„ гL а Ш а,а.а i � I , : ! � ! ! j � i I �, � ! I � ! i ! I ! I j ' i � 1i , j ! � ! � � � I ii � , i , ! � � ! � i i � -- I �'.�,с eic ��jc �с с�с с ��ic с cIC'.с � .... �� ic с'с �...��,. а!aia ы�.а ` о�ы а ш ы1а т` ы ы и а!ги ы а а т ы а ы т�а ы а w� а ы � v а ы� а mIm ы ы ы,а � ыIы а� у Е�г �!с с с,� � �Е Е.Е Е,Е �� �� с Е!EiE...E с!.. Е Е Е Е Е�С�� Е!Е с с!с' ��14 Е Е Е Е Е Е � с� с с� � д QI С1 О.! О_ "' . О. S].! �:.С]. ! � {1 S1! д Г '1 G S�. б . . 1:. S_1 i1 д с. *1 N 1 EIE Ё�Ё!Е��� .м�. .S �� � Ё Е Е Ё�"�!� � Е..с...-'с�е ��m�cl _--�,-� . Ё с��Е+Е�Ё Ем е�.Е Е.Е.=1.Е!,-„ Ei�I���c�Ë�Ë 7!е с �ie � .�°'о'Ic т• �� �� �'Q�,trlгт'а- с с � �I� о•1ст'а1а-�с Q�id Q с с�� �I�� cтlQ!ст а•о"[т'О� ��I� е ��� LL Ш ll LL���ШILL qp..Ш Ш Ш Ш�:Ш lt lг.+ iд� Ш Ш Ш Ш!Ш Ш LL ll�lt l.L L� Ш Ш Ш Ш 1L J.1 JJ Шi ы LL Ш�LL'LL. L1., LL ,а ШIШ Ш�Ш�Ш�Ш �: [L Ш Ш. Ш 3.LIlL ы ы ы а;а а ы ¢� а а ы ы а!ы а ш ы рΡ� ы а а а ш а а а ы ы ы а ш!ы mi ы ы ы1ы ы aia с ш q� а ш1а'ы I а ы аlа�ы ы ��- I V U; U г� � О� г> U I V V U V��. V ц U U с] U V_ U U U��, ы V 1�+' V' V U U г] j U'� v U I U 1 V U U U°' U�� О° I V U � U I L� �� U U U J V� уа � ��'� k�.se � О а,.� � � ;с�,;Е '!С � 7С ��,� гit `�'Е: �- � ��;кI�I��'��.lЕ Е: Е: Е:�� !t � �:��� iE � �� Q�i� 'гс �..��j7G: Q• � ЯЕIЕ:•�..� �1� D СЭ О',б;© О��_ О U�O СS�О О О О.р О О О О;О О 6;0;0 OIO О;С О Ct.p б О О О;О D::Он0 Q_ 6�,д О OIOiO; _ О 0�6 О О�О � �И 1 i � � . - . . i.. , ; . I ', ,. ,., . .. .. ,, --. 1 � I Е �� � б �, �1 д �� ; , б ; � � '` ' д . � . Н : а`, i ! I и ® N ! �� �ы ..��..,°О 1 ! ! тз°IlO ,cmi �O ( �о ��' � : Ш I I .. - � i I р° �i о о . Е 1N � oI й �,R 1.�I 1 SVI'� NIO �� � ыс7 !U7 � = t°р 'N т с!N Q'. , I. и� �� ы� Е! v7 т � V а° ид�°1 ы д т Q1 ш rn� т ! г .с Е ° � сч� �, �. YI с�ь с е�Е °Э У � с �Е!°' � 3 � а1ы гj,��e�i '' �ы ы !c�I Е. I� ы', Ii . т тIц' � а о� о� � U д ы° ! J �1 о .v с и:сv у � т ы ��ia а с � с�. . �. ад Uй 1ы'й�° ш!.� гjа а�. аsпу I °ги1�с .п д !т �...�'�� а'N+ ы`� L � и .� а �'а ! ы т, ш,=а у> �,. а.g и; о ы1 !U т т а д т mI'т ы т д т_ д�т 1и гЛ� с s s гли<Л� с I �:. ! с �.� 4 I Т д� �,�и �йй� �clпs пз .с.с � __ Н�L..�и .- � im о т�т,�!и eIa а с Е�.� � рС7._IY 2'i2'г.;а и°'иIw � г� IIы о1`mI i 1-UUIC]�UIU � ыIaIUV1!i о ы °�° o�iU ~!ыU'U!u.I.� с�о"U е°+ �UiU�"U1c.'S'п ш�а а ы N Н.с�.с� о ,v_.око �U EI:�i с� г� �' °��,й�сыi 3i=Lt �m° olla'�!© т Q -'�,T�1t�ыl� о ы 3 шц�i и�и!,v°!� © ci°U''т`Immm ?'-иIи'йт° I� � ш o.�v�a т ш ы�� �iL uiiы!о aiolй� е!г�ч10.°е''J °' cci,� о1©!он0 �Е- aio а�о1! °.iR�_k- �i � й й о°�°� eti о°гт 'т° w aw' ы�,.а-':ы � ы о •�!� E1,-I❑ !:... а а �_'��.. о ы���, ° � а и I и , о I .. � с с� т Е I т'-° т`м --`т ы о ы � ° г7 т� с � с i ���. с с КК �у �:д6_ыд ХК iLdШ. 1 ииы_caUi OIO�QO} КК '!+.ты=lддШб.,с'W1Q'. б000°�О Ш ш S 5.� ��i а!= х� х''�,й WIW�7 ?'� г г,К_й ��5'� � и�...х с7�� и�..и�и и�5 ш Ш 5!�I� � ах х��= и'® а' с) U U t� с�!U ( ! 1 I � i � � i .. I �!-.. - м мIм м м м м м�!м м м мiм мiм!м м�м!м м м м м м м'м м+м м м с�л'�,м мIм м м м�м м'м м м м rэ м м м1м N}' м м м м���.с� м �v w w���. еч ы сч I с� w! м rv w nь еи N пг cv , cv w сц w. пг s� ы ro 1 w га ь w и. гv cv м��� cv ы! w. rv w с� сч cv ы сч ы� ы. с� n� ! w w'��. w с� г� м cv �. м � с.г О О!О О�i.б д д р О 4 р О.О О О О�р О О б д О с7 q q!4 р+0 О О�О 4 О�� О O�Q С] р.0 ОIд О t}�,р�4 р р О'�010 О О О О О'О S�[ N N=�iN N N..^ N N N �у 1�t!еу CVIГI,ry N{=,р�� N N N��N tV eJ еM1+t1г ry N N Гti1!N�N N N[V tV [V N N N N N N N'iV СУ' N N N N�N�И I т г� и ш in ео i�,гд !т I с`о и ш с� �'� 'со�ге г`дII<'д со е`о ю .- � г�I1 й ёд efl w!гТз й cëall`д5 pI0 о pip о!OIO О О о о'о Q.p р О О о fl О���,О О б О+О О!olO�p р Qt р О О�О О oI0.0�0 О!OIo р о�о О oip р р pi0'iб;б О�О О О'....{] О@1цУ U���O Q14I0�� т �1� °О 01а�0�0 т�т тlг��..-. О О О�О� О О!ц5 � р О 01010:0 . м м м.м�с� м!.-��.т гv гй.ги+с��i� м��,м м м гл ы сч nf1c� м м м.м м гv �v1г:� �•г w'.w,.г� rн'г� м м м'�,м м м тlг�''�,,ne,cv nя i� м1.� мгмlм гэ,.,м:м l