Está en la página 1de 24

r r

   

 r


 

    

 











 

 
  
    
 

 

 r


   

 
 


  
  

 r


  
 




  

 

 

 

 


 
 



 
 

  
 
 
 
 
 r


  
 
  



 

 
 



!


      

 








r









 
"#$
"%%&
' 

  







()


))
*
 




++  


, -. 
 '  %/ 


, &0 
 


 

0 


  

 

 

 

 

  



 

   

 


0


0 
 , 
 


 



 1

 

 
 


  



0 
 
0
  





)






  


 

 

  
 

 


 
   
 

  
 
 

   )


  

 
 

 /2 $
 "%%- 
 +

 

 
 
 
  / $
 "%%#
$
 



 

0  
 



   

 


 


 )

  




 



 "%%. 
0 

  




 

 


 




  



 


  


 

 
 ,
 
   
 



 

  
 
  

 
 
 
 
 
   


 
 
 

 ,
 
  
  
  


 

 

 



3
) 
r r
4'4'r '' +$ '

r


 

    

 











 

 
  
    
 

 

 r


   

 
 
  
  

 r


  

 


 
 



 
 


 '
 
 


    

 

 3




 ,

  

0
 ,

 

 

0
 ,

 

 



4
 









 

#
)
(







*0
5


± 
 

()

,
)) *
± ! ,

 

 

( , )

,
)) *
)± 
 


(
))

,
)) *
± ! ,

 

 


( , 
))

,
)) *




)


(

 *  
  


0

63
7 
)
 '
  ) (67'* 
   
  
 
 !
 7 (!7* 






)


(

 * 
 
 #
)
0

))

0,


0)  
0
)



 
 r
+
(8
r
*




"'

 
  

, 









  
 
  
 

 
   
 

 






 



  


 

+ 
 

 


  
 

  0
 



 

 

  

 
 


 


   ,

 )  
   
 

 

 

 

 
 ,
 







8






+

  5

/±   


 
  



  


0  
 3
 
 


9 


"±   
 

  

 



  


0    0
  0

 

-±  
0   ,

 ,
 9 

(,)
*

  

    
  
 
 


 + 

 


 





5

±  

 

0

0


  
0
± 
   
 

0
± 
 

 

  
 
 

 
 
 



 0

±  

 

 



 


 
 

'

  




 





5


± 

 , 
 


 
 

   

 

0 
 




   

 
 
   
 

 

  
  













 






:
± 

   

 (
)
*  
 

 

0

  
 

 )



)

:
)±  




 ,






() , 3 )* 




  

 

 ( ) *0  

 
  0    
 3





r! ,

  
 r
+
(! , 8
r
*

r


   ,
 

 

 




 


  








 

  
     
 

 
  

 




    

 /

 " 
 
   

  

 






 



 
 
  

      

 



 

9 

   
0 

 


 
  


 







  
'

)0 

  






 

-/ 0


  
/&






 /& 4

  "%%.   
 
  
    

 -%   "%%;
   
  
    


   
  

 //& 4

  "%%. 

 ,  )
 
0 

 


  
 /& 
 
  

  )

 




 



 "%%;0 
 



 "%%. 












   


  

9 

 
 
  

 




"%%;




  





 

0
5

± 7   
 


  




  

 

(), 
)

 ) *






   

 
± r


    
 ,    
 
   
 
  

0 


 

 
 



  

    ,  
  

 


,

 


0  

  


 3

 
 

)± 

 


    3




 

  
0 





 
0
5
±   

 )

  
 
 

±  
 

  







±  







 






 

 

  

   






±
 



 
 
 
0

 
 

 )

   

 

 

    0    
 
 

  



   






 


±  



 
 


  

 )

(, ) *

8 
 r
 



  


 
  
 


    

 

    

  
  
 
 
  
  )

 

 )




  
  

 

  


 

 



 
 
 

  0 
 






   3


  


  


 
 
0 


 
  



 

 

  (
* 
 


 

 
  



 
 
  

  


   




)
)




 








 

 
 


  

 

       



 
 
 
 )
  
 
 
 !
 7 (!7* 




     63 7 
) '
  )  (67'* 
   


 





 



  
   



  


 

 




 






  


0 
 )


 () *  
 




 

   

0  
 

 

 ,
 
 
   ,


 
  

 )

4
 0


  

  






  

  
 

  
 )

 
 '
  





 ,
 
 
   ,

 
   

  )

0

 

 
0  

) 0

   



! ,

  
 r
 

r


       

 


 3
0 
  
 
0  

 3
 , 0 
 

 

 
 
0 
  
 
0   
  
8 3


 ( ,
* 
 

 

0 

  
 

 
  


   5

± 

 
 3
0 )
 
 3
 ,
 0
 3
 


 

 3

 

9

0 
 
  

 
 (< * 

 
 








  
 


 
  




 
  ,


 

 3

 3
 
± 

 
  
 3
 
 
 
  


0 
 













 ,

 


± 



 
 3

 
 
, 



 
± 

  
 
 
 )

 
 
    

 


 
0 

  


 

 
  
 


   





 

 5

Cash Basis Modified Cash Basis Modified Accrual Basis Accrual Basis 

 
r r

$4   $ '1  r '' +$ ' +1 =' 

± $4  ! 7 $r '' +1 

+

 
    
 



  


 )

  ,


    5
±  

 
 
 
 
 
   ,   
 ,  3 
 


 
  ,
 






 

0
±  



 


 ,






  


  
  



 

 
  

 



,
 

 
    
 




 
 

 


 ( 0"%%#*5
± 
 
 )

 





 ,
 


 

0
±  
 
0  

0

 

  
 
0
± 

3



 

 
 

 


 



  
   
 

  
0
± 

3





0,  0
)


 
 
0

± 

  

 



 





 


 

 
 
     

 



   


 
 
 
 
 
,

 
  


     

 








)  
 
 

 

(   *


 5
± !
 ,

 
 




 



 


0 
 

 


 




    ,








 
 

 
 

'

)0




 

 

 







 

 



 
   

 ) 
 

 
 

0 
  
 
 




   
 

 



 

   
   
  

3



  

 
± ! 

 
 
 
 
 
   

  
 
 


,

 
0 
  



')

 0 


 
  

   



 
   
 


,


 $
 ) 



  









 
   

 (* 
9

 
 ()* 
 



 





 

 

 ( * 

 

   
  





 









  0


 



 








0


 



 ,




  

 
 
 

,  ,
, 

!
,

 
 

  

 

 


0 
 
  
 


( *

  
 




 





5

± 





  

 




:
±  



  
 




  

:
± 


  
  


 

 
 3
 
 
 




 



 

:
±  

 



  
 


 3 

 
   



:
±  
     3

 

  
 

 



 3 




  
 

  
:
± 
   

 

 
 
 

  






  
 
:
±   

 3

 
  
 

 
 

 


0 ,   







 


r± r '' +$ ' !$6 ''$!$1 '= 

$

 - ( 
*  

 
 

 
   
 

 

0

  

 5
/± (X
   ((8*0 
 
 !
 7XQG (!7*0 =
QL]
LRQ ,R ()RQRL) 8R
RSH
LRQ
QGH3HORSHQW(=(8*08QLWHG
WLRQ(81*G
Q>ROGr
QNH
XQJH


HQJHOX
N
Q ' WH RI 1
WLRQ
O ))RXQW  ('1$* '1$ HQJRSLO
L W
WL WLN NHX
QJ
Q

JHJ
WXQWXNHNRQRLNH HOXX
Q:
NWL3LW
SHHLQW
G
Q HNWRSL3
WGLJ
XQJN
Q

SR
Q
NX
O XQWXN HX

OL
Q SHQG
S
W
Q0 WH
XN SHQG
S
W
Q SHHLQW
0
GLHNRHG
LN
Q G
O
 ' WH RI 1
WLRQ
O $))RXQW  /..- ('1$ .-* G
Q GLLNXWL ROH 
SL
HX

QJJRW
=(8
"± !7 6R3HHQW 7LQ
Q)H 'W
WL WL)  (67'*


 H
 L WH 
Q L  
Q QW 
HQ Q
Q
L L  H WR L  67' L
Q)
Q RH !7

 LQ,R
L H
Q
Q
HHLQW


WL R

L
Q H)

LQW
H RQRL
QWHQ
WLRQ
 !RQHW
 7Q (!7* H

L H

 HLW HQ Q 6R3HQHQW 7LQ
Q)H
'W
WL WL)  (67'* 
Q L 

Q
 HQ

Q
Q H

 QH

QH

 HLWQ
 QW 
HQH

Q
QW
Q LH
L 



H
W
Q
R
Q H
Q
Q 

QHQH

Q

L 

 LQL
HQ


W HQ)
W
W
Q H 
L HQ
Q

W WH
LQ

  H 


'HLQ
0 
L 

 LQL HQHL

Q H WL
L 
Q HL WH
W
W
 HQ
 HL

Q
HHLQW
 WH

 HH RQRL
Q H)

 
R 'H
LQ LW0 
L 

 HQHL

Q
LQ,R
L 
Q 
LQ RHHQ L,
HQ
 H
  H 

 L)
W
W0 WH
 
W
Q
LLQWHQ
0LQ LQW
Q
)WLRQ0
Q
 H RQRL
LQQ

-± QWHQ
WLRQ
 7HH
WLRQ R, ))RQW
QW  (7 8* HQHLW
Q QWHQ
WLRQ
 L) 'H)WR
))RQWLQ 'W
Q
  (' '* 
L W
Q "%%% ' ' L
Q)
Q QW  LQ

Q 


H
R
Q H
Q
Q 
Q HW
Q  (HQH
 R H * RH HQWLW
 H WR L  (
L 

R
QLQL3LHQWLW

Q
R
Q RQ RL
L
Q*
r
L 
QW
Q L 
Q LQ

Q 

 H W
Q
 
Q L H

Q RH ' '




L 

 

 6R
 
QRR  R, ' ' "%%-0 L
Q
0 

W LL
W H,LQL L 
L 


 WHW
L H,LQL L 
L 
 WL
 L)
QW
Q +HL
Q 

 
Q LQ  ( )RH*
' '/0' 'LWH

QQW HQ
L
Q
R
Q H
Q
QH
L 



8± r '' +$ ' !1$   ! '$  1 +$ ' !1$  
(1 $1 !1$ =!=1"#$ "%%&*

r









 
"#$
"%%&
' 

  







()


))
*
 




++  


, -. 
 '  %/ 


, &0 
 


 

0 


  

 

 

 

 

  



 

   

 


0


0 
 , 
 


 



 1

 

 
 


  



0 
 
0
  





)

!  
 

 

0  
 

 

 





  
 

 

 

 
 

 
 


 


0 
 

 

 


0 

0 
 , 
 


0 
 





0 
 
0 
   
 

 
 
0 



 1










(++ 


,#"
' %/


,?
2*
  /2 $
 "%%- 

 -? 
   / $
 "%%# 

 2% 















 





"%%;

 
0

 +

 



 "%%.0 


    

 
 "%/%
 


 





(

*0
 









)



'5

$ 
 $ 
 1

1

=(8(r !

*

+

 + 
 $ 
   

 
 

 

  1 "# $

"%%& 


 

 

  

 1

 $

 
  

 




  




   
  1   +
  1

9

0 
 

 
  




  

 
  1   +
  1

9

 ')

  )  

  


 

 




0  
 
 '

 $ 
   

 



1"


1

$




 

 5

/± 


 
  



   
 

 1   +
  1

9




 



"± r

 
  



 
 
 

 
  1   +
  1

9




  
 

 +   

 
  

 


 
 




 





 

   

    


, 




-± 

 8


 
  



 
 
 



  

  
 

 
)


 


8


 





 )




8



#±  

 


 
  



   
 

 1   +
 


9


&± 

 


 
  



  

 
  1   +
 


9



' 
 
 +

 + 
 '

 
   

0 


  

)
 
  


 3
0 
 
0 
   
 

 
  
  )

 



 
 



0





 



    



 

 
0


 






 


   


  

 ')

  )  




 





)









5

/±  


 



 
,

  


  



  


 

 
 

    


  

 
  




  



  


9

 


 

"± 3 
0 









  

 3 


 
 



  
5
˱ + 

,

  

,

 





 









 
 3 
 

  
:
˱  
 


  
 

 3 
 

    )

 

 (
*


   
 3 
 

   
  

 



 
 
  
  

 

 

 

 

 




0


 

    3 
 

 

 
  








-±  3
 
0   

 
  


 
0 

 
   

   
5
˱ !



,

 
 /"(

*
:
˱ r





   )



:
˱ $ 
 

  




 
:

˱  

 


  


#± +
 
0 
 
 


 

  




 


  

 




 

 

 
 








  0




 
 
 
 






  





± $4  ! !$ 'r '' +1 =' 





  


 

 

  
 

 


 
 


 
 


  )


! 





  /2 
 "%%- 
 +

 

 
  / 
 "%%# 





 

   

  

 




 

 
 "%%.0

 

  
 


 

  
  


 

  


   

 
 
    "%%.   '

 
   


r
 



 
I






0
 
 



  




0


  


 

  
 

 
 
 



 




  

 

 
 

 

   

 

 




 
)
 
     
 
 

  
 (*  "# $
 "%%&

 '

 
   

 (' * +


    
0
 
0 



   


     
 
  
  



0   
 



 
  
 

+



 

 
  



 
  




 

0 

  
   
   
  











 I
 


 

 

   
0 



 

 


 

    

 





 1  '

 




   
0 

      ) 

 

  

 =






  3 




' 9I 

0

  

 






 
 

 




  
)




) 





0 0



  I0 

  





 


) 
 

  

$  

  


  
  

 

 

 
   


 )

0 

0  I0 3
0 
  
   
 




  
 

 


 
 0 

 
 

   


  


   


0 

 

   
 
  0 

 



  
$ 

(/...*


   
   
  

 5


± 
   
0
 

  







 
   
)  
±  
  








) 

   















  
)± $))
 
 

  


  
 
) 
 










 
     

 

0

 
 

 







  







))
 
 



   

 

 





  

 )  I 3 ) 
 

 

 
  
   

 




    
   
 
 



))
 
 

   

 

 

   
  
 
 
 

 

 

 


 (

) ) 

 3*

   





   

 
 
 I 
 

 

 

 

 (I   *0 

 

    
 
 I 


 




 

 

!





r
$ 


$ 
  


  
 
   
  +  '

 $ 
   

 

 

 //
  "%%?0   I

 

 


 
 

 
  




 
 
 
     )


 

 

   
  
  



 

 


  
 






 


 

 
 

 



  
 
    
 



0)


0


9



+3 


 





  
 





 





  





 

 5

/± þRSRQHQ
SR
QþHX
QJ
Q


SR
Q HX
QJ
Q H   
  HH
S
 RSRQHQ H



Q 
QJ XQ)X   Q 




S


 RSRQHQ 
SR
Q HX
QJ
Q 
QJ 
X   X XQ 


XQ
Q  SHH Q

QRQH
H

X
@ S

HQ
HQ)
XS RSRQHQ
SR
Q
QJ

Q 'H
0


X H
Q) 0 HQH
S
Q ' '

X HQJH
QJ
Q HQ  @ 4
 HQJH
QJ
Q HQ  0

S


SR
Q þHX
QJ
Q 
Q þ QH
 (HQXX  ;9"%%?*

Q  

Q 
J
Q 
 
SR
Q
þHX
QJ
Q

X 
@'H
Q X0
S



SHH

Q 

SR
Qþ QH

 8


Q



SR
QþHX
QJ
Q@

 

 
, þH
QJ
 þRQ HSX
 XQ
Q  HH Q

Q 
QJ H
S
 

 '
Q

XQ
Q  HH Q

Q rH
 X
  Q


Q 

 RSRQHQ 
SR
Q HX
QJ
Q SR R 
H  
 5



1

 

:
±



'
 

  :
)± 
)
:
±

=

:
±

  +
:
,±



  
:

± 8






+


'
 0  
 

 
  

 

 
 
9

  ,


 

 
 
 



( 
 *

 '
  

 

 
 


 

 1




 ( 1 *


 

 
 ) 
 



 












 


)



 








   +
 ( +* 


 
 


 
 
  

 

'

 0

 =

 ( =* ) 
  
    

 







 

"± 

SHQH
S
Q$NXQW
Q LrH
L $NX
O

HQHQWX
QW

S
W
X,
H
QWHS
WXQWXNSHQH
S
Q
L 
NX
OLQQH L
HXS
N
Q
H X
WX 
Q SHOX HQ
S
WN
Q SH
WL
Q NKX X  
K
S
W
X ,
H WH HEXW 
N XQ


O
K

NWX SHO
N
Q

Q
NXQW
Q L EHE
L 
NX
O 
Q
N
Q LO
N
Q
N
Q H)

 EHW
K
S
W
X
LO
N
Q
N
Q H)

 HHQW
N9 HN
OLX $

KOL
QEHSHQ
S
WE
K
SHQHN
W
QSHO
N
Q

Q
H)

 EHW
K
S OHELK WHS
W0 WHXW

 XQWXN QH

QH

 
Q H
Q EHNHE
Q 
Q
HSXQ
LNHWHE
W

Q XEH


QX L

QNHWL
N W
ELO
QSOLWLN0N
HQ
SHQH
S
QE
L 

NX
O HXS
N
Q X
WX E
L
Q 
L H,
L L WH NHX
Q
Q H)

 NH HOXXK
Q 
Q K
X 
HQ)
NXS H,
L L HOXXK EL
Q0 WL
N K
Q
 L EL
Q
NXQW
Q L

 HW
SL0WH
S
W X


KOL 
Q EHSHQ
S
W E
K
 SHO
N
Q

Q H)

 HHQW
K9 HN
OLX  OHELK WHS
W N
HQ
 XQWXN
HQKLQ
L KLO
QQ
 HQWX SHXE
K
Q HQXX E
L 
NX
O 
Q WHO
K LLQWHQ L,N
Q OHK
+'$3

-± LSHOXN
QQ
 SHQH
S
Q L WH SHQ
Q

Q EHE
L 
NX
O HLLQ HQ
Q SHQH
S
Q
L WH
NXQW
Q LEHE
L 
NX
O

'HKXEXQ
Q HQ
Q SHQH
S
Q L WH
NXQW
Q L EHE
L 
NX
O0 XQ)XO SHW
Q

Q
HQHQ
L LSHOXN
QQ
 SHQH X
L
Q 
O
 SHQ
Q

Q HQ
L SHQ
Q

Q EHE
L 
NX
O

W
X HQ
Q N
W
 O
LQ HQ
LN
Q SHQ
Q

Q
NX
O HE

L E
L
Q 
Q HOHN
W 
L L WH

NXQW
Q L
NX
O 4LN
 HQ
)X S

 EH W S
)WL)H  LSOHHQW
L E
L 
NX
O L OX
 QHHL0


  


 

  

  


 
 

  



  

 

 '

 r
 
   

 ) 

 
 





 


 

 

 
 
 
  

 


 


'

 4
0 
) 0 
 
 

 ) 

 
  




 


  
  
 
 









#± 

   


 

  

0 

0 
 

 



  


   )


 
 
  
   
    
 
 



 

'!



   I
 




r

   
 

  

0 

0 
 




0 
 
0 

  
  

 

 
 

 
  

  
0 
   
 




 

 

 


 I
 

  

   



 =

 0  
 

 
  ) 0 
0 
 
  
 
 




 
I  
 

 
 

  
 
  
 

 
   
  



  
 '
 0 I
  

 

 

 
 I
 I
  

 


    I

 


 





   

&± þ 


) ) 

 3

 
      
 


 

      
 

  

 
 
 



 


 
 
 (
)  ) 

  3*

0  
          
 

  

 )

     
 
  
      

  
   
 
  I   
 I  3 



 

  
 I   
 I  3 
 
  
 

 

 
 

0 

  
 

 
 

   

 
 


 
 

  


 


0


 

 

 

9 
 

 

 












  
!


 






 








  





 



)




 

?± 

  





1

 


 



=




 


 

  

   
 A 
 



 1




 

 
  (

 
  
 
 

*

 


 

  

 B 

 )

 
 I

 1

 



  
 
 
 



 =



 =

   " (
*   

0






0 





1

 



  9, 

 

   


 
 

 
 


 


 
  
  '

 


 

('  *
 





 (
) ) 

 
3*



=




 
 


  




  

  
  
  

   

 


 





 1

 

 
 

 =



 
  

 
 ,





 








=



2± þ3 











r


 


0  
 
 


 
  



  
 


  
 
     

 

  
 
   

 
 

  
 


 

 

 
     

 

  






   

     


   

(
 
  ) *0 



  
0

 
 

0
0 
0 




 !   

  
   
 0 

 


   






 



 
 

 
 0 

 

  
 

  



  
 
 85  
9


 

 


 
  ,

 


  ,
 0
 

     
 




=

 0 
  
   


  

 

  
  , 




  
 
 
 


 
  

  

 
   




    0  
   
  

 

 
 
 
  

 
 





;± þ3 



 
  


 


 





  
  
  
 
 
 0 





 
 
@ 



    

  
  
 )

   

 



 
    
  



 
 
 

    

 
 0



      
  
   

 
 
0 


  
 

 

    
  
 



    
 
 
 







 r

 



 
 3  


 
 
 



 
 
 


0 
 
 
  
  

 
 



 
 

)3




  0




   
  
0


 
 
 
 
   
 

   

0   

 

 





 3 

   





 

 )

,  ,  



 

 0

  
0 
 ,  3 
 
 


 

 

 

) 

RRRY
)
 
r rC

8=$=!!$ 'r '' +1 6 1 6 1  

 r   

 

 )) 
 


   



 



 


 

 


 



 )
)  



 






 

 


 






  

     
) )    



 

  


  



± >D 






/..%

)

 













 
   
 
    D

 +
 

  


 

 
0 
 
  

 
 

 

 


  
  


9
  


   





 =8 (=
 ]
  I ) ) 8

 
 3*   
 

 

 




  







 



 


  
 

    
 

 

0   




 
 

 


 
    
 

 

 
  



(

0D

0  

0 * 





=80



 
     

   
   

 

 
  

   






 
  D

 

 I
 
 


  
 /.;%
 




 /..%
 1I
   
 

  

 
   




0 
 



 
 
0    I 
 
I



0 
  ] 


 



  
 





   I
 

 

  

 D






/.;%

  
 
 
  

 
  


       
  







 
 

 


  0 
 


   
 



   

 
 

 
 

 (  *  
 
  











 


r



  
 

 



] 


 

 )
7 
) )/.;.


 

 5
/±  



 
  
:
"± 


  

(




*:
-± 
 

    , 
 

 

 

 



9

:
#± 










'


   1,
 !

 +

  
    D







 ,
   
 
 )

  Y   
  
  
 
   
 
0 
  )  
   
 
 




0
  

0 
    

 
 



 


 

  
)
5

/± ' ,
  
 
9

 (  
 
 
*

 
 

 )


0



 
 




:
"± '
 
9

 

 

  


 
 




 

 

 

   
 
 
 

 

 



(
 *



  
 

 















(


*:
-± 

 



() *  
 

 

 


   
 

 
  

 Y
0  
 
 



:
#± 

 


0
 

  
 

:
&± +

    , 

 
 

 )

 

 





 

0 )
  
 
  ,
 
 
 



 





 
 
 
 
 

 

  


     
 


 

 



 

 


 

 
 


 

 

 
0 

 )


 
 
 

 

 
 

 
 
 '

    



  

0




 ) 



5

±  


 Y 

 Y 
 
:
± 




   ,
 
 
:
± 

  


 
 
 

 
   


 
 
 
:
± 


  

  



 0  

 
  

 
  



 

(
   






6  
 
 

   

 

  



 
 , *:
± 
  
 

 
 

    
   

( 

9

) 
7 
)
!

 
)*

r± '> 

 
 
 '
 )

  

 

 

  


0





 
 



/..-




Y   



 





 

 











)


 





  


 



 

 
  
 '



  


 
  

  


'





  5

/± '



  


 )
  
 ( )

  
* 


9


"± '



 



 



 
 


 3
I
))

))  )

 

 

 


  

 ( 


*



-± 

 
  
#± '
 
9





=

0
)
0





8






+



+  
 







 '



 


/.?%
0 
  )

    
 

 



  


 

 

/..%
 
 
 
 
   )


 
 


 




 

'





 
 








 r

 
 ) 
  
9

 
  

 

  

 


 




 

 
   ( 


 








*) 



 0 



 
 
  

0 
 +

 '
 
   





 


 


 



 

 
     

 

 

 


r


 



 



  


   '
  0
 
 

 ,


   

  

   
 

 



9

 
 

 


 
 

  

 +
9 


  

 

 

 


 (
))
 
 ) *     

  


,



    

 

 
 


 ,
 


 

  
   

 

 ,




 
 

 ,



+

 0 ,





=




  

 

 
 


)






 ,


   

  

 

 

    

 
 



 





 




 

 

 '



5
/± 
)
('
,7 
)
  *:
"±

+ 
+

('
,7 
)
,
)*:
-±

  +
(8
7'
*:
#±

 
( 
 1*:
&±

+ 
(,
)1*:
?± 8






+

( 7 
)
'
 *


8± '$1  





/!
"%%2 



 
  




' R
=II ) >R RS 
 ))
 ))R 
 r  

 R RS  0 
 


S )


! rR0S')
  

6R3S
RI
7 
) E   
 R   
  S


  
  

 

 IR

SR

 

 F


G   '
 S


 

  

 

 
 S




  S




 


  

 


 S




 )



S



 S
S


   rR 


 

  
  

 


 
 "%
 
 

 S


))

))R 

  
   


 


 S
S
S
S
 
 
   S  
S
S
 


   
S
S
S
 
  

  
  

 S



 /.;%



 
 
 S 

 +

 

 4


!
9! $(<S 7
R (!$()*0S



S

SR

(
) 3  3*0 S

 I 
  
 I 

 

 S

 S

 S S 

 
 9 
 !
  
 /..%0  
  

 
 S

 

S S 



 

  
  
 


0 

 

  
  

 




0  



  
 

   
  
 0 

  

 ,


   
 

 
 
 

 8
 , r   ) 
  









 r





 


 


 
  
 





 
 
 

 


0 
5 


 


 
 ,  , 
     ,
 

 

0 

 

 

,  , 
 
) 

 !$70 
  Y


 
  


 
 
0
 
 
 


  
 )
0 

 



 0 



 


 

  

 
 
 
 

 


  
  
 
  
 
Y


 
 



0 r) 



 )    




 


  



 
 


    



 
 




  ,
 

 
 


 

  
  
 
 Y
0

 


 
 

  
 

 ,



0



 


 
   
   
 0 
 ,
 
 




 






± =1 + 6 =+=+6 1  

'
  0  

 

    

 



 

 

) 

 

 



  
   
 

0 

 



 


  



   






)


 
 )
') )) '

 (' '*!' '0

 

Y 

 )


 
 

  
 5

/± 
)
('W
WQWRI)LQ
Q)L
O3R LWLRQ 
"±
R
Q+LQ
+
Q
Q('W
WQWRI)LQ
Q)L
O3IR
Q) 
-±
R
Q 3

Q 
O
 W r L9 LW
 ('W
WQW RI 8
Q  LQ W
W 9HLW\ 
#±
R
Q  +
(8
)ORZ'W
WQW 
Q
&± 8
W
W
Q
W
 +L

Q QW
Q L 
Q 8
W
W
Q
W

R
Q +
Q
Q ( ))RQWLQ
3ROL)L 
QRW WRW)LQ
Q)L
O'W
WQW 

)  
 



   
 


 + 







 


) 


5

/± 
)
(r

)'9'
I) 
)
   
"±

 ' 9I  ('  I  '
5 $  (<  '
0  '3 
13 '
0$=
 ' 9I ) '
)  
-±

$ +
(8
)Z'
 
#± 8






+

() 
)
'
 


  

 


   

 

 
 
 

  

0 


 

 

  
) ) 







  




 
  


 

  


 








 



 )

 I  I I  
    
 

 
 
 
 


 )





  


 
r rC
$

r


  
 



 

 

  
  "# $
 "%%&

'  
  







()
Z

))
*


 0   /2 $
 "%%- 

 -? 
   / $
 "%%# 

 2% 















 





"%%2

 
0

 +

 



 "%%;0 
    

 
 "%%. 
 

 

 


 (

 *0 
   

 




 


)
 
0 

 
    

  


0 



 
 
   
"%%.  '

 
  

r
 




I






0
 
 



  




0


  


 

  
 

 
 
 



 




  

 

 
 

 

   

 

 




 
)
 
     
 
 

  
 (*  "# $
 "%%&

 '

 
   

 (' * +


    
0
 
0 



   


     
 
  
  



0   
 



 
  
 



 


 

 

 

   
  



 
 



 
    0 






 
 
 


 



 +

   0 

 



 


0

 

 


 


0


  
  )


0


   
)  ) 

  30


  
 





1

 


 

=

0




=

 0  

 


 

 

   












 






   
 
  )  



  
 
    

 

 
 
 
 
 
 
0 
  

       0     
 

 
 


 
 

 


Z
3
)

 
 7$ 1'$ + 

+  '

 
   

 (+' * "%%? !
 E


 
S

r
 
O 
O
 
   

   
 S599
S9 (
 5 /&
  "%%.*
 "%%; 
I '

 
   
 
O S599
S9
ISS
(
 5/&   "%%.*

!O

0 r  "%%; 

 
  
O   1

1


 B $   1


1

 
 =(8 S599ESS S  9 <SS9 
)S
S9Y 
)
O(
 5/&   "%%.*

! I
0
 "%%2r
 
  

S599SE



 9S9)

SS@ I"%-&(
 5/?   "%%.*

' 

0 r 
  "%%& !  (
 r
 
   

   


S91 E  O9 2SI(
 5/&   "%%.*

'
0
 "%%; 



O

(   
4


5+
  

> 

 0r
E
"%%;
S
r
 
OS

 
  

5'E

+

 
O
 S599ESS S  9 <SS9 
)S
S9Y )

O(
 5/&   "%%.*


±