)j%i*Ü{¥K¨¥¶ -/.
#-,*")$
:325%7548
&-(+),*01/"."!FRED#!#& FRED#"$6';9&
½
Ë
³
Ö
+!'%(&~GL|ØJ"©Æ'public-benefit entities(5Ü{¥'heritage
as-sets(Z±ã<F1W!I4GS"ÚJTVÜ{¥Z®Ñ>W:H5Å1
epsg[c^d%'charity sector(KL"°¸'ASB(K£ ßݰ'FRS(KO4"µ Lepsg[z}'The Charity Committee( 5¤»>W«ß°²'SORP(+epsg[Á·JTW3TMÝ, 'x"SORP(Jy>W:HHIDF1W"(! ::GÊà>N6L"ASB ª¹5"#!!&ÕJh[b]faqun%l%+Ü {¥#L À;X2W4$,"ÐÕJ£ßÝÄwÉ$!+Ü{ ¥K,'FRED$!(";UJL#!!'ÕJÐÉ$#+Ü{¥,'FRED$#(Z á7ÃJÙ<"~°K¾ÌZ0?4WÆH<F"Ü{¥K ¶K®v1JE1F¢ÏZºRF1WÎG0W#(!ASB L"ą̃ ¥BWÜ{¥JE1F"Я¨¥G0Y2HSK FRS É"%+ã ̨¥,'FRS"%(KÍå¿G\ukrub;XWSKH\mkrub;X WSKJÛ4XF<P2ÎZâæ<"h[b]faqun%l%H FRED$!J 31F"JÂDFTVÅ8KÜ{¥ZȬǴÙJ¶<2WT2" "(SORP JE1FL"http://www.frc.org.uk/asb/technical/sorps.cfm ZQT!I3"ÞJ1
2+SORP,HL"epsg[z}5¤»<B SORP Z§<F1W!
#(Ü{¥JE1FL"¡°¸'IPSASB(5#!!&ÕJ_u`tg%aq un%l%+×¼J39WÜ{¥K,ZÙ<F1W5"AKÒäL ASB Kh[b]faqun%l%HÐ=G0W!CIQJ"ÓÞÔ¦'JICPA(L" IPSASBJ_ouiZ@F1W'JICPA #!!&(!
+,, ö§8Õ á$(&¤ þÌ#!'#!!)(ï"" ÝäE|Xfj%aW¡o:B.S!:2:"FRED%#H"²®ÇFA. BH FRS"&KG}WÒâ:"FRED%#¶ÝH~µãGuFêu:>OG [email protected]!ALR"²®ÇD./ç2Q<TI"Ê¿:F*@B.S! O@DO"-+Ѫ6GÛªWODF"üur®3²®GãW½Ú<S£ )C-S8DFA.BH"q8HÃ0QTB.E.!=8C"¦Gzýäù v$GóåFß:B"FRED%#F±S ASB Gé{FA.BÍ3:B1
58DH"¦C4S)´ÔG*¬>R/SD"÷¹H¯.±@>V7C-S$(!
% H"ASB GcY_[b]ikh%e%"FRED%!"1PJ FRED%#WOD F"üur®G²®ÇWN6S %äE¡0#GÿÓWÍ3<S8DW»E )äD:B.S!E1"=TFÐ4?"«&"¥ØÂ"FRS"&%("9QFH SORPG7ãW(/äF:B.S! &!7(*3.-%4/$23 !!,65+)10 "!#.-%3'$4/ «&"¥ØÂH"²®W){G¼sL>H³ÆGyD:B©»Ý3 °ò<SÄ0G©ä!tFÞ<S$ä2L>H=TFàVS2*'State-ment of Principles, %#'£(Dã<S!ALR"²®Gê¸DH"l{G ¼sL>H³ÆGyD:BÎ;S8D"mè»Ý3°ò:B.S8D"1 PJnÄ0F©ä!tG5íWô/8DG$AC-S'%#)£&%###£(! ²®L>Hú¨Gî·.H"Ë>F²®L>Hú¨3Î;>2"Û<S ²®L>Hú¨3×w:>8DFA.B"'a(¾ûEÅ'sufficient evidence( 3Ûª<S8DD"'b(¾ûFÉ1FÚRSzýWO@BÙãxðC-S8 DG#AC-S'Chapter&, Principles(!pÇGü2QO'Q2EP/F". $(| ÁGÏãfj`_C83ìææ<S8DHÜ$-S3"ASB 3 FRED%#Wñ :BË>F~ÖoWø<SDH¡0ë.ÈF-SP/F¯VTS! %(FRS"&FA.BH IFRS'IAS(DG\kd%^Zk_Gç2Q«&"¥~Öoá#* ¤),ã²®ºíõ-*'FRED#*(3ø9TB.SD8UC-S3"% H"¢ G FRS"&Wg%_FÀ:B.S!FRED#*FA.BH"Lewis and Pendrill'#!!%"*&&"$#( WMP!
' }^$](ÜieG° +,-%a&4s·³FA/B"=9B"è%b&4½ËmÓ³FA/BGèC .U!773SÙFA/B|9>o«X¤T®6I"F;GÒ è4ɪ8VU! %a&²>F4µ:>3À;U4»l9>7DFA/B"©ÛE ¯~4À;U7D %b&²>F4µ:>3À;U4»l9>7DFA/B"©ÛF ±éF¾TUpÝvXO@B½ËmÓC.U7D !!"-).(#'%,$&*+
âß¼¬H"½Ëà%mixed measurement system&Xç;U %&#$&!7VH"¤Ðk£z%historical cost system&Pk£z%current value system&GR0F"ÆfG½Ëy¸%measurement basis&X.SQU %M>HÙ&FÍç;UGCHE5"¥êÞF¤ÐkDkG/<V3X ¶Ä9B/5àC.U%&#"&!O?WY"nÌF;KBGäFÆf G½Ëy¸4¶Ä8VUmÓ³MCHÖË91E/%&##&!
GkD9BH"Ît£Â4ÎtX)ÕÅ*8VUDjË9>F ×UC.W0Á v4OåçD8V%&#'&"ÕÅkÈ%deprival value& M>HxFD@BGkÈ%value to the business&DRIVU%dh"xF D@BGkÈ&!xFD@BGkÈH"çkÈ%value in use&D´á¡ mÓkv%net realisable value&G/<V3/L0Xq§mÓkv%recoverable amount&D9>01C"=VD¤Ãk%replacement cost&G/<V3Ê/L 0X/0%&#&&!çkÈDH"ÎtG¿ç2RJG«å¢ FRU¨Ô{FR@BuÐ;U7D4æ¹8VUZ`\[a_b$Gwg kÈ%Øç4.VI®;U&X//"´á¡mÓkvDH"Ît
GÔ{v3SÔ{ØçX®9>´áG¦¤vX/0%Ï2RJ&#'%b&&!
M>"¤ÃkDH%&"ÎtDÏ¥GXÑ;U>NGÚvX/0
%Discussion Draft"!(%a&&!F¤ÃkHÑkÈ%entry value&"´á¡ %&âß¼¬F2/Bã8VB/E/>N"77CHºcÇrGËzX9B/U!
()* ¹Ã ¦$(& ½#!&#!!)'´""x 企業にとっての価値(剥奪価値) =低いほう 回収可能価額 取替原価 使用価値 正味実現可能価額 (Statement of Principles, 6. 8項) =高いほう 0! -.&%#$',2!41,2"'/3*+)(
zhµfnE}f©&exit value'AKFON&Statement of Principles"'#''! <BIC"D²}f©EV^ZW_SU[\`$A"}f©EV^ZW_ Ta\`$A9O:OwGº1! Áf©"¿zhµfn".KG¤yfD¥ouD8E"$D k>HM'A.M¡6N!J=AJ"cDm±RÀA4?¯lR tCs6N"9DjhµfnE¤yfRjNE7@+N0"eC R·¨3OOFÂB¢E«§R~,"ÁH;E¶rCK=? cRm±6NqiRj»6N@+P-/L''"2DCE¤yf0fA BN&'#(&a''!H;"¤yf0jhµfnRjNCE" R·¨3O?JÂB¢E«§R~QB,@+P-/L" ¥DcR m±4-ND0¶rR>-5?@+NCE¿zhµfn0&°&b' &+''"ÁR>-5?@+NCEÁf©09O:OfABN&° &b'&,''!ªDA.M"ptCA=?Df©Dv¬]`YXE"D" C6K-Cd3ON! D¯³&initial recognition'C+=?E"±yfA4?±®D ¼£f&consideration given'D|f©&fair value'@+Nb¸Á&transac-tion cost'R"H;"fA4?±®DfR9O:OÁ,N&'#"". ''2OC>,?E"FEP Sandilands&"*(&"#!)%##%'.KGg{&"*)"")*%""%¾'R
*h&g+#ysªM¯ªÄ ./0 XP&#"#¢)!ESZ"·uü0H²zN2@\V·ò²íMÍzåG1[ ;HK$^ZJ8"î¿ö³MäGN·òzH²zNtæ?[(&#"$¢)! °ìJ¦Úê(subsequent remeasurement)K1DFN"·òz_Ôá? \O'z_²zK»Í?[;HNJ2="ø"«ïKX['z»ÍM¸ÛN ¦ÚêKNî=J2(&#"'¢)!VDHV"AMX3J2^O¾Í(pure) ·òz¶7±<\[MNG1DF"~º|÷zQMÑx:WrÞ «JIKX[¦Úê7tûK´Ó<\F2[(&#"(¢)!t)"²z_Ôá= BÅ£KN"(a)¼"JÂH(b)¼"JÈ3ËM#E_1H=F¦Úê _´®="'z_èM(up-to-date)²zKþzÞ4?[(&#")¢)! "!FRS!#$.&',)(% "!#-*+,
.ꯪ(tangible fixed assets)HN"!4ì´Ý_.="©}$0-M ÏÙ$ëK02[BU"ܵKß/?[BU"SBNv4+ìMBU" (¤¶ÝM°ðK52FÛìK&.<\[¯ª_23(FRS"%"#¢)! .ꯪN"z(cost)_VDFÚê?[(&¢)!zN"åuW ,ÀM¡ôàzMR6"_qÉ=B6BCG°K?[BUK
Î>[èÒÿÊü0')(directly attributable costs)6Y Ì<\[((¢)!
z7;M#EM1Õ6Y Ì<\[;HK{4F"èÒÿÊü0Mè_T[ Z()¢'"&¢)"FRS"%K23H;]M,z-HN"éÆtûK23H; ]M,·òz-HñH2DF¥=4J2H¬3! FRS"%KN"djlf`ÖÇ7Ø/(gifts)Wÿ(donations)KXZ#y sªH=FM·o27×ê<\[.ꯪ_·ò=BÅ£M½7TY\ [()!FRS"%N"(a)7Á2M§ì%w_VBY?(bjecka nim&_ù3ý1NJ2)));H"(b)î¶Ý7¹âÐõ(stewardship)_ ')©*ü0(finance costs)M·o2KE2FN"%MúãKpLY\[(")¢5XP#! ¢)! ()FRS"%N"#ysªKî?[.ꯪMóçKE2F=F2[7("(¢)"# ysª_ê=F2[^9GNJ2!
()* ç,º Å$(& ó²#!&#!!)'ß""
î-5B"/NI&c'Öp¢Â1&£Ù"f"§¹T?-8@'}&funds' TÕ8=5BTýO0D9J3"òlgDpÖ9QTÞ9J2B7@ ,Q&Appendix b")'!L>BL"½$MwíDNQDGmGâ³ ;:&Appendix b"('"Ö©Føm&initial carrying amounts'B7@¦Ý ÐFm1í6RQJ2B6RQ1&"('"söÎCêmyúAG¨ñC® )±TÆ÷A2C,5BMWY[^\]UZ[F°!0O9QB"n¿Í¬" ÛÐ1³8Q5B1#»6RQ&")'! !!"$%# êm"!'G{°6R@/O:"<FD?,@G"Öp¢ÂFãÈDd EOR@,Q&%#'!êmT9Q0OB,>@"9J@F"Í Têm9Qè(GC,7"K7@Mûß9Qè(GC,&Ø/NI %%'!
êmG"ÓÉ$ð&land and buildings'"¶æ&plant and machinery'"v ~æë&fixtures, fittings, tools and equipment'B,>=¥*&class'ôDSR""'" +.Hì×&property'G6ODhäFì×&non-specialised properties'M "Fì×&specialised properties'Dñ6RQ&'#'!êmT9R H"ÖpDGġëéÜFm1í6RQ&%$'!ì×D?,@G" ¼kFoïK=GÚïFêm¯DNQ¸þ&full'êmT&ßD"Ò"Êt &interim'êmT$ßD,"êmrDË7,õ×1³8RH<ROco FßDLêmT-&%&'!ì×coF"ÍD?,@G"Ê MÏ´C1Á7@/P"êmF1åqÎ%eA+Q5B0O i &director'1ûßêmT,"SC,DGì×BØ&D êmF¤ÀT-&&!'! *'üù¾ªG"Gè:7L̵ÎDV_ZX`]a%DIí3S4AGC, B7@,Q&%#"&'! "!'·Ô&#!!)"'#'G"ju|1êmT9QáD?,@"ÇÎDz7@,Q! ""'¥*BG"±"xà"K=G'ÑDNQ"ÍFÿ&category'T,-&# '!
'}Z$X(åkcI± -./
âÔI lHC1DJ"iôÌ~wÎn%RICS&5Qà;TD1 S)wÎál[Y\W]*%Appraisal and Valuation Manual&Iálx¼%valuation basis&6¯;TD1S! õINy>K"#&"dÞIâÔHC1DJÀ ðlÉ%existing use value; EUV&H¨ñE0TKͺ㶤ÖßðVm< @uVã<%&$%a&#Appendix _"#"&"íIâÔHC1DJ³I ÀV½Î<3G1:F5Ql{VÝe<@¤Äl%depreciated replace-ment cost&Vã<%&$%b&#Appendix _"#'&";QHî²âÔHC1D Jp³lÉ%open market value: OMV&5Q¨ñE0TKͺã¶Û{ß ðV¬<@uVã=%&$%c&#Appendix _"#(&!
âÔbqIíÎHC1DJ" lF<D³lÉ %market value& Vã<"³lÉVØ¥E7G9TKl{VÝe<@¤ÄlVã=%&) &!
!!"(-'.,$(-'+)%*&#
fH41D"ê¹%financial performance&J"Ág«%profit and loss account&F¾Ù¡óÖÁ¢«%STRGL&HPBDÚ`;TS<8N
FGBD1S"$&!álóÖJ"b»HÁg«H±<@ÕdI álÁ¢IìØTHÂh=SOIJl{HÜ2˸VB@23EÁg «H±<"?TbqHC1DJ"áluI˸%valuation adjustment&F <D¾Ù¡óÖÁ¢«H±=S%'$#Appendix _"$%&! álÁ¢I2A)ªµG%clear&ÑægIß®*HPSOIJ"l {FÕïHÁg«H±=S%'&#Appendix _"$!&!?Tbq" ÈÑH13K)ls´©Ijò*HPSOIJ"áluI˸F<D¾Ù¡ó ÖÁ¢«H±=M7·£VÃLD1S%Appendix _"#)&!OBFO" álÁ¢VëtH#ä=S:FJ×<8"|v·VÇç=M8"%a&èl6 "#&RICS HPSr¦ÎzÓI°HC1DJ"Appendix ^HÒ;TD1S! "$&§ÊIF4R"êép¿aÅ##)FRS$+ê¹Ié,IoÐ*%FRED##& H41D"ÆdI¹é«Ið6Ïa;TD1SF:UE0S%FRED##"'&!
-., ù=Ù á%)' 'Ñ$"'$""*(ó## sÂX÷o<@µïsHã>VNEKÚò°7ïݱ¨ÀHÅ<" 'b(+s5sÂX÷o<@µïsXqyV!%HC0DKy¸uôs ~5¡üs~XqyBD0WLÝp¨ÀHÅ<"ÅyBD0WLÚò°7 ïݱ¨ÀHÅ>VF01"RR#¦Gè54h;WD0V'('%Ap-pendixe"%#(! ""#*-,$ 2誧J½%'disposal(H£<"õHSVÒ/·µ~F+sFJ ~F<DÓ=VÝpK"FRS á%)¤0ÕJ,*'FRS%(H»0" Ýp¨ÀHû¯>V'FRS#'"%FRS%"$"+$#(! !!%'(.&)+"SORP# \cd^YØÉ5¿2>V2誧Jx½8JÄ¢HC0D"FRS#' K"\cd^Ygnx5¥Ñ$û<@ SORP HgID0V'#*" &&"Ap-pendixe")"+"#*(!:2L"SORP K"íæ$$HC0Dê|G8 «'trustee(N@KÊn'employee(XüsÎF<@¡üsX3ò<'SORP re-vised$""'"$'%3SM$)*("&rj§Jµf0HC0DQ(ìèX×8 D0V#&(!AGOH"\cd^YØÉJ¤0ÁûHK"Ýp¨ÀFÚò° #&(´GèK"®JF3U'$)+&$+&(! $&rj§FK";©$¼$v}ésåX2<"*i3SMl1éJÏÍF0B@ 1éJ@PH\cd^YØÉ5¿2<"møà¹Hz;WV:FHSBDN@Kæk J&r3SMlH>Vª§X01'GL%$##(!&rj§E/V@PHK"mèJ1 éX9V\cd^YØÉHSBD¿2;WVú55/V'$*#3SM$*+(! $FRS#'H»0"&rj§Qª§Å>V'$)+(!ÈëýuôE/V:FXQBD"ª§ Å5.9TWV:FKG0'$+"(! $wHµï<@&rj§HC0DK"'a(Ë6HÜUVsH>VÇ,5ð¶ýuôE /U")Güs-EKº%GË6ÐXä*E6G04"'b(wJx <J"R %ÔN@Küs~J¨èH£<D"î{ª§HC0D8«5ÿ1·âÖñXüs>V12 EÇ,74²4TQ@T;WVçtéb`aY]_XÅyVZ[_5öÓ>VÆHK" ß³ÞÃûHÅ<G7FQS0'$*%(! $ÌHðHSUµï<@&rj§K"sXQBDÛè>V'$*$(! $þHSUµï<@&rj§HC0DK"þ²5î¾ð<@QJX<LT7w<D 4Tþ;W@JE/WL"?Jðs|5Ë6ÐJ/VsÇ,FGU"9¬ª§J!
(d%c)øus«H±«Ã ,-, ,èØ´¬ÀGÝ1C"ªÿæ¬À&SOFA'4Òà9VC/U! /!7214$53#60 !!*%(&)'-.,"+" bY`\a_knh%e%I"ÌþH]ia_jZngm%XP?S9F5 EP#''"M?"zõHçrF:GÅã<U8E4ówíD.ACP"o]ia _jgm%HÝWTG($Щ/&service potential'X&:"p®(Q¿÷G 33UÊ%IàH»ÕXà<U)?T1="øus«4±«HàX» Õ:0U8EXM="~G:C/U&Discussion Paper"##$¤2RK###'¤'! ÃH*1+GB/CûÕ:C25E"øus«G33UÂ*H§âú tI"]ia_jgm%DIF5($Щ/#('G-Ù@9VC/U&##%¤'! ©"ªÿü¦ÔÀH*¡t²Úï+4áq9VC2T">8G/0($ Щ/EI"*ä|·ÚH#âHÈÇG¨:CÜ9VUÂ*HªxM?I( $Xá<U?O&³ù9V?M?Iºt¶&beneficiaries'H)Xý ?<?O'G(/SVUí/+&ASB $""'"&##"¤'Xrþ<U!BMT"î ö&museum'Qð¾&gallery'4ÌÄGí<U?OGIøus«H× ©4ówD.U8E3S¢(&utility'Hש4êOSV">8G($Щ /E:CHÂ*H§âút4½9VUHD.U&ç¤'!M?"Åãów íË&inalienability'EIF{ìDIF5"¢(4ש:91<VJÅã ówíD.ACP±«HàX»Õ<UEy9VU&Discussion Paper"##'¤" ##)¤"2RK##*¤'!8VG0:C"ÅãÊHô/?[gY`fl X ô9V?^%`4¸TÃ7SVC/U&##(¤'! øus«4±«HàX»Õ:0UE:?01D"bY`\a_knh% ÌvÞX¬à<U¹43TEPFU&$*)¤'!° M?IÍÑ÷'GB/CI"ÓÖÎ H¬àG¨:C±«òv4£WVU8E3S">V4¼÷FÆ+ËX&<UòvEFU &ç¤'! $Û(ëÉ4!M?I×v4¥GHLUøus«I"vÁXµ¯<Uñ)IF /&$**¤'! #''é.åXB0;C"ÏâG]ia_jZngm%X}è:0U&##%¤'! #('ªÿü¦ÔÀG26U*Â*H§âút+G<UyGB/CI"ß+XNR! !
*,+ Ñè´ ¹$(& Ö°#!&#!!)'Ë"" a%G"ÕplW(æ$§$u|$§$¾ä$~År¼WÞ:"½ PÕpFF=NEÙk8U"<U3ÇyWÙ;T¢·FÁ ÅDÜÅB-T)CÂ:&"#"''"½1QJÕpE;T7CW ÜÅC:Akä8UTÓ"w³"æÅÀÔ"1QJl±O7UE yÇ;T&"#"('!@MS"ÕplC:AF(r¼)Es0A"<UW© Þ;T¢·F(ÜÅ)3¦áDΠ¨C8UA.TV6B-T! 7UEç:A"¸|3¡C:Aà;TæÅÀÔPnã3©Þ ;T[%cg%`X%`&corporate art'G"ÕplFÂE¿:D.&"# ")'!ĺWvÀ:=]fi$^%i&Sir John Soane'ÍÔ&http://www.soane.
org/'FQ/E"ÕplW¤ß;Tĺ·EO½PÕpKF3ÊN RUUH"Ô·OÕplFÂW¥µ;T3&'#$'"¸|3æÅ ÀÔW¡C:Aà.Tª"<F¢áÜÅG¡C:AFãàB-?A½ PÕpKFBGD.2R"ÕplFÂW¥µ:D.&'#"1Q J'##'!M="[%cg%`X%`G"ÂÅEmÏx8UA.AO" ½PÕpFF=NEÙk8UA.TCG.É5"ÕplEGy Ç:D.&(#"1QJ(##'! "!FRED#! FRED%!BO"Õpl3B-T7CEØVSGD.&FRED%!"Appendix j""$'!@MS"Zd_\eYibh%zÈE:D5COÇy¢·FÜ Å¯®E;TC./Û{DàݲåWÞ:"«ÆÒtÌB-T7CG Zd_\ebh%WzÈ;T=NF£»FIC@3×98U=E;4D.>6 B-S"7URGFÚ EMBì;TOFBGD.&Appendix j""% 1QJ"&'!M="ÙkÐà3¶}EFLT7CEQ?AÕplFr ¼3oâ;T7CC"Õpl3B-T7CEG"qRçGD.&Appen-dixj""('! FRED%!G"ÕplW(æ$§$u|$§$¾ä$~År¼WÞ :"½PÕpFF=NEÙk8UT)CÂ:A.T&%'!
)j&i*è|y¥M¨¥º -/. Ê6¯H<F¦ò>\÷§ÕÏæX{ô6¶ð>\d&nq&i _&iNè|y¥KNØ@?"ä"Ã"÷§ÕÏæ"4YQyÂW è|y¥KT]2\9HKE1FN"h`fageorm&k&HÚñG0 \'Appendix s"' "#" "4YQ#$ (! WDHW"h`fageorm&k&MÔHàSFU\H"+ê>\° ÈMмÕJïÕG0\,H128C[6¤¸;]F1\9H6ç5\!9] N"뢰È'reporting entity(6"+ÍXè|RM,^ذÈMå!¿! 0!\!°!ó!ï!Õ!M!P!H!E!H<Fè|y¥KØ>\¨¥^¶ð<F1\»¡G 0DFW#'("è|y¥MÔ^²Æ>\9H^îK>\9H6AMLZ1 G0\'Appendix s"( (!ó>\K"è|y¥MÔ^²Æ>\BVKN" ¹J8HW+ÍXè|RM,6"ذÈKHDFå¿0\°óïÕM PHEK¿3Z]\áó60\H129HG0\'Ú (! TB"FRED&"GÑï>S7N"+ÜÉ"À®"JIM×K41F³ó JÓÛÒ^ð>\5TBNÓ<Fw©õ;]F"ذÈ6¶ð>\è |y¥MçH<FîKé<2\´ã"Ö«æ"TBNAMÇMcp& l,^"dqbeor'collection(HÔ<F1\×G0\'& (!9]N" µ>\%Mdqbeor:HM¨¥º^ÞÔ>\BVK½BKòv;] BWMH13Y2! "!FRED#! FRED&$MÔN"FRED&"^Ù±<F1\!ET["è|y¥N¨¥G0 ["+÷§#´#~#´#Îõ# Õ}Ì^ð<"ÍXè|M MBVKêw©;]\¨¥,HÔ;]\'FRED&$"$ (!¬¾6¦ò> \÷§ÕÏæ'ÊM¯(Xd&nq&i_&iN"9MÔ5Z¸; ]\'& $Appendix s"$( 4YQ%" (!ä"Ã"÷§ÕÏæ" #'(ö3O"9M+8C[,^¤¸<J1H"Î쬪È6Ýæ^z{<F1\»¡"Ý æËÈ'ÍXè|RM^мÕJïÕH>\°È(HA]tKWå¿MïÕ^ ð>\Î쬪ÈÄÈ'consolidated(M£í·âHM01CG"è|y¥H;]\ð Ô¨¥MßuKÅx6Á=F<T2H12'Appendix s"( (!
*,+ Öæ½ Ã$'& Ù¸#!&#!!('Ñ"" 1LGjºC8;r¯EÍ;MB.JDD"Ç~C<?E FRED%#3 FRED%!RÎ8?.OA9PF"Ʀ1LGØoC9O6ARßÉA8 ?i¥yå7PON"6PMJØojCvÍ9OA´7PO! B1"£±Cz9O|ÝÉB0ÜC=.?"FRED%#E FRS"&HAt }8;6A2M"FRED%!C-<;(WaVX`c)DÇ~E°7P?.O! 9!F;:B)CB>D(<&*=HE'?%G !!2,/-1.685"3" m¤ ÀDäuz©&s²ÛDäâ©'CE"lä{ C15OÌ£ ©CÂQN"£È©&funders'KÞ¢n©&financial supporters'3¾Ç 7PO&ASB#!!&""#"#1LG"#"$'!ÔME"AJC¬Ä¹ÐDµ1 LGÕ¿&resources at its disposal'D ËCz9OÞ²ÛRã9O A0MP?.O&Discussion Paper"###'!:6@"ØojCz9O(-OI4)ÞÛAE"£È©KÞ¢n©CÁ8?"¯á£D·§1 LG&ÈqÒ@-PF'pÅ"¬Ä¹ÐDµ³"1LG£DÊ»B
âDh¡ÇCz9O²ÛRÈ9OJDA7PO&##"$'!
:PR¬5?"\TYU[X`c_%]%E"ØojD£±C=.?" d£±S^b%Z&‘mixed’ capitalisation approach'"ex¼£±S ^b%Z&‘full’ capitalisation approach'"1LGfÕ£±S^b%Z&non-capitalisation approach'A./$=DS^b%ZR¦Ú8?.O&$#"'! \TYU[X`c_%]%E"×pwRϪ9O6A3¨qÒ &practicable' @-PFx¼£±S^b%ZRâ8":/@B5PFÕ£±S^ b%ZRâ9I4A8?.O&$#"'1LG$#"('! #!$A@CB>D+47"0 £±S^b%ZAE"FRS"&Cg8?£±R/I8A9O 0ÜC|>.?.O!×pwDϪC8?«$D¶à3-O6AJ7O6 AB3M"66@ØojD£±DqÓR9O®ãBãkE"FRS"&D
'e$d(îvq¨G¨¾ +,, Úú®%#!!!ã$#$ào F¶ý9V{o "ËÚú-U&C-V!@NU"FRS"&GÚúFáFSU²ß8>QGH¨¾GнDE U"82Qìw~Gá³3é}ÙùpC-VrñC"ÚúÇ[email protected]Ê ìw%retrospective valuation&HÁ7W:"¤£¨¾Zgm$aH<G ÛF1.B-V´G£üÂY÷8B.V%$#%¡&! Q?DQ"<WHÝ®F"Ý´¨C-?BQ¨¾GçÖ3 FRS"&G Úú®F¥s7WB8N/D./Ò»CQ-V%{ºüGíÄ£"(&&!@ NU"¤£¨¾Zgm$aCHÊÚú3Á7WE.>P"Ý´¨C -?BQ FRS"&ÚúoÇF²ß8B.WIl$lG/0CHâ¯8E5BQ S.rñC"ÚúoF²ß8B.WIrÖGûYò>;Iâ¯9L8D. /ÅèÐGÿ3Þ2W"<GtHå®ÛGÏu©FNCK%$#& ¡&!¤£¨¾Zgm$aCHµër8"2@"ÜõÂG¢.{YÑ Ã80E.D7WV±EüøH66F-U"îvq¨G¨¾F9V ASB GrþGÿGæÓDQE?B.V%$#"%¡1SJ$#"&¡&! "!#(-+*),$&'!% Ȩ¾Zgm$aDH"zG{F²ß8>QGQPB"y äEU"-TRVîvq¨Y¨¾9L8D9V0ñY./%$#'¡&! c[_\b^knh$f$H"îvq¨Gìw~Yá³9V6D3°yäC -WI"Ȩ¾Zgm$aY§ú9L8D8B.V%$#"'¡&!@NU" 66CH)ìw~Gá³F22V°yäÂ*3"¨¾Y9V·ûEj l]i$lDE?B.V! E1"ÍÖ ÉD8BH"²ßwD®wGM2"ó¼C²ß8>GC-W Iôöw~%notional value&Q0TWS/!Q?DQ"²ßwH®Gz DDQF÷úÂ3ÏEXW"ôöw~CHû9VFìw~H`mC-U"DQ F÷úE{ÀðY×80E.6D2T"ª¿wÔF A5®w3¦QG= "(&6GM2FQ"Õx¬¸YΨGïwF©áC4E.6D"ÀðGíÈÂ"7T FH¹ê%reserve&GÌÂFÐ8B|YÆOyäÂQ«Ø7WB.V%$#&¡&!
+,- ù;Ñ ß$(& %Å#!'#!!)(ò"" P</ÔæÏG;YX'$#)$box on pages#'&#((!CPW"lÊI³í ;YA$to¤IK J§ÀváID6ýv}[ÿ<"xI³í ;YASJIC/EK³qø4PAK¬v' ÿJÀ([ýv}G<Eÿ> '%#'(!ê¸ñ¯lJývIõ06íPAKÖ°K"Óñ¯6íÖ° ¥º"*(MJ¿4Òæ;YX'%#%(!H2"p÷èHm+F)ø½; YX*'consumed(9GKH6"n«7[C0=EÙ4òÄK)ã*äI ZAXAR"$to¤J×6IC/EKv»[0ú5KH/'%#""(! H2"ü¿J0àF.X4"$to¤K"ܲؾü¿"êÌI2æª ¤G<Eî8<A#:/[31VYX'%#&(! ͪ¤¿\ei%`K"±Ú{F.XG3xÁ(J|Þ[C0=A ¡-(JzËG/BA$,3V>YLµ7ðYT>/1)F.X!PA" ª¤¿\ei%`IQVYA)ìpª¤IØ>Xx·7JþÆ*G /00àSy½;YU0!SBGS"/6V)7ó*G<E1YE/ES"¬ v[4/X9G3Výv[±©>Xc%bhK2J?G6HX!@9F" ývI<E"'a(Ç®Hýv}JO3£¨ÃTåJ³qID6ï! ývTï!¨ûJ¦4["6ñRX"'b(ývJ^j_%dh[rä>X" 'c(¬vJ7èHÝÛèÔæá'proxy(F.XÀIBE³ívIU Xýv[ñRXG/BA" FRS"&[<>XÎâ4çk;YE/X'%#)(! ;VIK"'a(p!J$to¤IC/EývþôF.BESÞ×Ä4ývwô F.XÀ"@YVIC/EKýv}[ç>XGGSIývþôHSJIC /EK'ÕÈ.[0"'b(¹2>X$to¤JváJÞö4:6¼ÄJ$t o¤IUBE/ES"@J9G4ª¤¿\ei%`[é4>X*8GKHV H/"'c(¹2>X$to¤J>NEIC/Eýv}[ð´F5H6GS"u V3Jýv}[ð´F5XU0-RXG/BA"9s&H'pragmatic(Øs [RE/X'%#*(! "*(ɶJG2W"`fga]ÐÂI.BEK¡-~륺4¢Å;YX!
)i%h*ñyu¦Jª¦¿ -./ ##$-+*),%'("& üvøÝJÏ£E0W:F"äH¨À6Ï£=H15¨À6Ï£=D1D R½úE0W@Qëz6ìrÖE0W:F"ýJǯ[ý>W:F5U óëz[¥¾E7H1:F"4TMÛvJRJ6Ï£=H9XLbpjm p`6ì{àE0W:F5U"ñyu¦JëzI¢=DÁI°{àÇJåÔ [ãUXW'box on pages$$and$%(!ñyu¦IC1D"Ã"IÎVWëz [Þ³=2W5"ëz[Þ³>Wadh6õEKH15"<UIKÁI ÅJëz[Þ³=2W5[ s="°{àEKH1FåÔ<XXL"?J :FIC1DÕI41DÊù[B@23E"誦¿]jo%e[¡! >W'$#")"%#"#"4TM%#"$(! 誦¿]jo%eEKRAY\"ñyu¦6ª¦F=D¿<XW:F KH1!H4"|ôÆ6µév="<UIKëz[Ö>W23EJ´$ JûÓ6~ç<XWF12#ØRßQUXW6'$#*("08PER+3, J]jo%eE0W:FIK%t>N7E0W! 誦¿]jo%eEKñ¬G4Vª¦¿=H1Z9E0W5U"ñy u¦J²ÜI¢=D©î[æ!¿>XL²wJ¿J}[þ3WFF RIÙ±ÑJ¤÷É[ìÈI="ÛÿIºðI¢=D¶²Ë[·x ¿>XL¤÷É[(QW4?X60W'$#""(!?:E"öß®Jñy u¦J²ÜFºð[ÐJ«ÚFð$=Dáq>N8"&3Lekmf^Ì ÂI0BDKÏJ¤÷Ú§¼J!6ÍÖ<XD1W'%#"&&%#"( (!:XK"òJ¤÷|¹Ä|'FASB(J¹¼Ò""'+¶9Þ X@í4TM×=@íI>W|,'FAS""'"#'(FÛÿJôE 0W'$#"#(! "!FRED$!
FRED%!EK"$Jan_clp'individual collection(;FI°{àÇ"
1153XL"ª¦¿JåÔ[2F<X@!:XK"âïSê¸JO F\G6"»ý>Wñyu¦[ª¦¿=H1F12+'0V7,Eg^d
)*+ Ñé´ ½%(' Ù¯$"%$"")&Ì## Ya]koj$f$T9A-RGBHE-1C-.ÍFßã:R %FRED&""Appendix p"&&!?KQ"bW^Ya]koj$f$GO. F"Åx º2¤Þ:R:!J!A!G!ØurGÔvyGÊ¢F~:R'wÎ ®(Tc$_lBϾ:SI"C9AsÖG\mZ]koGÔvyGÊ¢2 wÎBHE-6CTM>A":JAGØur2ÕÒâF¨8SE -0;S2,RC-.6CB,R%Æ&!=ELF"FRED&"H"bW^Ya ]koj$f$2Á¥9<{²¨Vhn$`T'X$lXVda]o[( CÔ9A-R%$$&! FRED&"H"#G\mZ]ko7CFÔvyTÊ¢:R6C2wÎB ,R©FHÅx\mZ]koT¼»¦ÓF¨9";.BE5SI¨9 E-C9A-R%)&!FRED&"H"±TÔvVhn$`%valuation approach&" ;9ATÐËVhn$`%non-recognition approach&COUB-R! "!#)($&'!% \mZ]ko7CFÔvyTÊ¢B3";S2ÞáE«Û<Q.RGB,S I¼»¦ÓF¨:J3C-./ÜF@4G2"6GÔvVhn$`B ,R%Appendix p"$%&!66BµÀ8SRØurG·À³H"vB ,R%Appendix p"#)&! ¡ÇvH¶C9Aá-E-2" ¡Ç¿ED" vF:R©FHá-PS.R%##&! ÔvVhn$`H"\mZ]ko7CF"ÔvyGÊ¢F?-Awή Tzq:R!\mZ]ko7CGÔvyT¿=FÊ¢B3E5SI"Þá®C ¬ä®8PFH\^ciegWacG|Ä1PwήTϾ:R%*&! \mZ]koFO>AH"ÔvyGÀF:RæGÈå½}¡t F~:RðE§2¹:R©N"Åx º2ªÂF\mZ]koG¡ tF~à:R6CFOQ£×E§2¹:R©M,R%#"&!K<" ÝGÔvyGÊ¢FÉÄ2,>AM"\mZ]koC9AGÔvyTÊ¢B 3"Ú¸«Û2\mZ]ko²ºGÔvyGÀF:R«ÛTÁ9.R QF0-A"ÔvVhn$`TÃá:J3C8SR%Æ&!ç/I"èÂ
'{b$a(ÙqoGª +,-©Oçð×DxèUâ:SFA/B"=GP0ExèUâ8E/É ¢Gr¿U¨8"Ü·®ÝUÂ|:S6DFP@BÔrWdi$`UÄ ã:S%É&!N@DN"ÔrvUÍ¡:S>MF]jdfj[U:S 6DN1QTS4"¾F]jdgGÔrvF\hZ^ejG±U«9>?5 CH"sÃFâãE®ÝUÂ|81E/%""&! ÔrWdi$`UÄã:S¬FH"ÙqoFA/BGs¤æU0 %"$&! %)&ÔrvUN@B¼»¨ÓFª8"¹Gâ~ ÁDHÚFÓ :S %*&ÔrvGÛÈFA/BH"¶Îå˸¥Fª:S %+&¤ØF8BHÔrvUµà£ vFÀ´8"ÇuÀ´vFA/BH¶ Îå˸¥Fª:S FRED%!H"FRS"&GÔryÁGwéUÂm8B/S!}ºÃFH"tÖ GÔr°Uä<;"ÔrvUF¯GNGFn:S6DUä<;"7QF HÔrGXj_$cgUá8B/E/%"%#Appendix k"#&&!N@ DN"¼»¨ÓÌG\hZ^ejGÔrF:SâãE®ÝUÂ|:S ÅF3V4LTI%(&"ÄÆFÔrU:SÒä4.S6DH/0K CNE/%"%&!E2"®ÝåãUÊ:S2=TG.SêßEÔrvO hdfY³ÐãH"âã²FÞ8/D7TS%Appendix k"#'&! K>"ÔrWdi$`G¬FH"ÔrFP@Br¿ÛÈ4Ïp7TB/ S6D3Qr§zO¸¤æHÕäC.R"ÙqoU FRS ½"") Á 2PJGTVG¸*%FRS""&GÄã¦tD:S6D4Âm7TB/S %##Appendix k"#(&! "!#*)($&'!% ÑÎWdi$`UÄã:S¬FH"sª"ÙqoUGP0F R l0%"&&!
+,* Ðâ¶ ¿$(& Ö°#!&#!!)'Ì"" &+'¾¡¼ªÑFH«8E. &,'£ÈP¨ÔF8B³9T²ÚG¥£}[email protected]"»v©M>H =UDÇG©F«<;"»M>HßÈD8B£SqWE. &-'£ÈD¨ÔF8B³9T²ÚG¥£}[email protected]"¸ËßÈ»X §Gׯ}FÀ±:T©F«:T ÏËYgn$aCH"dZ_[b^koh$f$CO 6UB.>Q/ F"ÛËGÕwtG£ÈD¨ÔF22TßÈP»X.;UG©FÎ u:L423âÄDET!á0I"FRS$FH"¢Ø×Æ©&reconcili-ation of movements in shareholder’s funds'3º:T&FRS$"#)1QJ&*'! M>"ajlcZµF-?BH"Ü~Æ©G(GÀ±)&reconcili-ation of funds'KG«3·Á6UB.T&FRED%!""'#Appendix p"#* '! ""#+/&'(-.$%0*), ÓFQSÕwtX£È8>¬"ÒxYgn$aC-?BOÏËYg n$aC-?BO"x3ʤyÍC-UI=GxX»v©F«: T#!'&"('! "!FRED#! FRED%#CHÙ?B"G FRS"&FA.B{¨àX/5DD6U> &FRED%#""('!5UH"FRED%!F<RU>]ioem`$F1.B" «GÉÄ3Â6U>5DP"( yͯ)3¾¡¼ªÑFÕwtX «8E.âD8BÞ.RUTD./"s®<7TzX³NDÂ6 U>5DXr8>OGC-T&Appendix p""$%"('!8>3?B"FRED #!'£È8>[email protected]"Å|3¹:T]m\^koFÃÞ6UB.T«G Ygn$aF¦.{¨àX/D6UB1S&"('"ERIÏËYgn$aXÞ 8B.T¬FH«8E.5DFET!5G¬FH"ÒxYgn$aKG´½0 XÝFÊUTL4C-V/!
)i&h*âzvI£· -.-%#J" }¦ÊIzHÕz<VÓZ¾[@Y7E/V'Appendix u""!(! g]c_fbptn&k&J FRS"&HC6£·\ls&eIÖÏ Z¡Ì:D0?F8XE/V4"FRED%#J"ÝÐ4½;VH:DQ¬ Ô:?âzv4·9WV@7N:E/VF:D0V'Appendix u"&(! âzvI|±ðJ FRS"&H°14'#'("FRED%#J"âzvI {N?JÜ{H<V¹æZ×:1V¸"'*(ǪĶÛH{N? JÜ{ZQAD·:D"ÂIêÊ£FJãHÛ¦:"'+(Á Á¨Z³6#"(Ü{IäÑHB0DJ¿Ø§ïÔÁ¨²H·:'"((" {N?JÜ{Z×E5G7WKåÀ¹æZË<V8FF:D0V') 3SM"!(!Ü{H:D~ßÜ{»Zí:G08FRÜ{I^td& jqZé¦:G0ÏHB0DJ"FRED%!FÒëE/V'#!(! {µJ"ÅìÙ¼4èE/V¸HJÎì:G0'#"(!âzv HB0DJ FRS""H01F8XI+ÁIÉ,' ¸{ÈIyî(JOTW G0E/X14"à©Í{'physical deterioration(RàðÍÁ´'physical
break-age(4OTWV¸HJ"ÁIÉZØ<V'##$Appendix u"#$(!
G3"çØ§IâzvI¬ÔF±áHB0DQ"Áx²'N?JÒ© I²(H·:DQS08FFGA?!8WJ"ÞE¬Ô:D¥{Z× E5G0wßIr\a&cZ³7K"âzvZ¬Ô<WK£·9WV E/X1:"£·9WD0G0âzvZ±á<V8FJE/VF2 TW"|±ðH:DÕãIÚñZí:G0F2TW??PE/V'Appen-dixu"")(!ÞHSUâzvZ¬Ô:?¸"¬Ô¥ÏI¥{ZQA DÁx²H·<V8FJ"FRED%!FÒëE/V'#$(! &!"%$# 3>T6 ASB J"}¦ÊIzHÄ<V¢¤ZQFH"FRED%#HC6 FRSZ¯ÍHÛ<VE/X1!>:D>WJ"âzvI|#}¦H ºZ=V®%I«ÃHFAD"mteo&`ILFBFGV8F4 Æ9 #"(ÁÁ¨J"Áx²H·9WV'##(!
.0/ Ýôà È$(& â½#!(#!!))Ù"" [Z!©Î7}=[B<HJWCF"«¡Já}y¤^²î@Zjqt l_Á¸^L?TH@ZÆK£èä726IZÞ~^ÖB6H23<H L"FRS KÐï"µ@ZJË@ZôÉG1Z! AKW3I*+LHU69"ASB KÕpvhgGUê J=[B< HH>F"³ðbqker`wnv&^UBX=I9HU"RB"·ÒßÚ G1CFU"á}y¤LK¦¤KÎ^¯Ä@ZH23<HJÌë@P8 G1\3!@ZH"FRS"&GLá}y¤K±òJß¾7¿?"HU@[ M£èäKëÏ^ʽ>4I2H23<HU"223Z<HG1Z!<KW 3I FRS"&JE9±òJÇ@Zmal_oIå7U9@OYÅ ;Z<HU"RB§«G1Z!=XJL*«Ú¼+H23¦¤¶KÜÎ °7z¹ã8>F>RCB<HU2RzÓ´SZP8¢óG1\3>"á} y¤KÞ~VçØªKá}y¤K®ÖH±àJD2FLÀäHñTF Õ@Z<HUG8W3! á}y¤J@Z®{^¨JLJÂCFRGºÏJÛx@Z<HLé æI¥SG1CF"<KRRé×J*ps`gug+H23id^6;F52 BQ37W2KG1\36!á}y¤^T:ZìÉL"UÕ^Å; F29JN=]>2"jquwfwdIìÉG1YÅ;Z<HG1\3! #"$!
Accounting Standards Board."**#. Reporting Financial Performance. FRS$. London, U.K.: ASB. (»í#"**%#*£èä°È$£èÀKä+#ÑÍ$»í#"**%# ,`ctg£èä°-#Ô%Í| ¬%"&"'#!')#
''''. "**$. Measurement in Financial Statements. Discussion Draft, Statement of Principles Chapter&. London, U.K.: ASB.
''''."**). Impairment of Fixed Assets and Goodwill. FRS"". London, U.K.: ASB. ''''."***a. Tangible Fixed Assets. FRS"&. London, U.K.: ASB.
''''."***b. Statement of Principles for Financial Reporting. London, U.K.: ASB.
''''. #!!!. Revision of FRS$‘Reporting Financial Performance’. FRED##. London, U.K.:
(zqK$J)ÁaX:y .0/
%%%%.#!!#. Property, Plant and Equipment Borrowing Costs. FRED#*. London, U.K.: ASB. %%%%.#!!&. Statement of Principles for Financial Reporting%Proposed Interpretation for Public
Benefit Entities. Exposure Draft. London, U.K.: ASB.
%%%%. #!!'a. Heritage Assets: Can Accounting Do Better? Discussion Paper. London, U.K.: ASB.
%%%%.#!!'b. Accounting for Heritage Assets. FRED%!. London, U.K.: ASB. %%%%.#!!). Heritage Assets. FRED%#. London, U.K.: ASB.
Financial Accounting Standards Board."**$. Accounting for Contributions Received and
Contribu-tions Made. SFAS No.""'. Norwalk, Connecticut: FASB. &Æ É!#!!"!*2¶>
5n¼1<;°s35n¼9k4=gy+!£Ã¹"ªÈ}"¥^˸"Æ É!#!!"!,FASB NPO gym-!´r#®_x#&(%)('!
International Public Sector Accounting Standards Board.#!!'. Accounting for Heritage Assets Under
the Accrual Basis of Accounting. Consultation Paper. New York, New York: IFAC.
Japan Institute of Certified Public Accountants.#!!'. Comments on the Consultation Paper,
“Account-ing for Heritage Assets Under the Accrual Basis of Account“Account-ing”. Chiyoda-ku, Tokyo:
JICPA.
Lewis, Richard., and David Pendrill.#!!%. Advanced Financial Reporting. (th edition. Harlow; To-kyo: Financial Times Prentice Hall.
Sandilands, FEP&chairman'."*(&. Inflation Accounting: Report of the Inflation Accounting
Commit-tee. London, U.K.: Her Majesty’s Stationary Office.
The Charity Commission.#!!&. Accounting and Reporting by Charities. SORP&revised#!!&'.Lon-don, U.K.: The Charity Commission.
¤§Ð!#!!(!*]912=Çv¡Ä:±h%ÄFHJ@NT$G9<= FRS$8 FRED##:Çv¡Ä%+!,jÏ-!%)&&"''#"%&!!´r#®_¨j! W²!#!!%!*]GPRIAgy912=Ç»+!,vxÎ-!'$&%'#&*%'*! ´r#vxÎtg! `]\!#!!"!*]:Êw|¯gy:±h%FRS"&:SLQ$?®837+! ,¿Y¨ju[Zej¾oÍ-!©V¾gej!&(#"%$(!¿Y#¿Y¨j! ÈÅ!#!!'!*BCRE:|¯gy8lv9867:b¬+!,¢ÌxϦ-!$%# *(%"#$!¢Ì#¢Ìx¨j c{p!"*)"!,ÀbµgyÏ-!´r#®_x! d³«½!#!!"!*BCRE912=Çgyi·MS$OU$D9k4=\~+!,º Ϧ-!$$"#"'&%")%!f#f¨j!
-/. ¸oÍ $(&k ¼#!'#!!)(´""b
&&&&"#!!$");<D>5018tÃ^6¾l4TµAE%BF%=*"+Îa,""'$ ''($%"&&'"\$vª"
¬cx"#!!)");<D>RaW5018|wO¢¹O&value to the business 6d[*"+` L{Ê,"%%'%($&*&(!"\$¿U" Z "#!!#"+ms¨TµAE%BF%=6i¤&MmRa6TµAE%BF%=9¥ 423&,"\$°»V" ÐÆz"#!!'"+;<D>RaW§6d[,"\$°»V" p®¸"#!!"");<D>5018tÃ^¾l6©S*"+²ÁU`rUº`rd[ XÈ,"$"$""&#*"\$²ÁU" ]ÁÅ"#!!%");<D>5018·LÉ6Ra&?CD@:¡6tþl9¥ 5&*"+G£UKUÍ`LUd[,""%'"($(*&*&"G£$G£UKU" Ï«P"#!!(")¶O¢578|w¹O6n²¨IY*"+Ud[QXÈ,"'&$"!*& "#'"\$J«U" e "#!!#");<D>5018?CD@:Ra*"vU#ËÄÀ½¦"#!!#"+·L É6Ra,"\$¥N`r$"'&&"((" Â"#!!(");<D>5018f§|w}O¹O6±³&~Ã!R¿!RaW6 guÇ&*"H®MY½¦"#!!("+RaUÍj&&Ìy4q_6¯h,"\$ ¥N`r$"*&%%"