аЯрЁБс>ўџ 57ўџџџ2349чџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџьЅСq ПгЌbjbjt+t+ 4RAAxWMCџџџџџџ]žžžh ІІІКККК8ђD6мКTL,n„:ООООN (ЁKЃKЃKЃKЃKЃKЃK$€MєtOЧKІ8ОО88ЧKЖ ІІООnЖ Ж Ж 8ИІОІОЁKККІІІІ8ЁKЖ аЖ †%О F`ІІЁKО\lЉGXУКК№ЦiK8trade policies by measure overview Import measures Since Senegal first appeared before the Trade Policy Review Body (TPRB), the Senegalese authorities have liberalized trade policy, first of all through the post-devaluation economic programme and then through the West African Economic and Monetary Union (WAEMU). Quantitative import restrictions have been abolished, together with monopolies on imports of broken rice and petroleum (pharmaceutical products are still subject to State trading). Tariffs have been simplified and dispersion of duties has been lessened by introducing the WAEMU's Common External Tariff (CET). As a result, the simple average of customs duties actually applied was lowered from 37 per cent in 1994 to 14.7 per cent in 2002; the CET for agricultural products may nevertheless be increased with the introduction of the WAEMU’s common agricultural policy (Chapter IV(2)(ii)). Trade-related constraints include the “reference values” for more than 29 products (the subject of a waiver request (Chapter II(4)(i))); the permanent supplementary duties of the WAEMU and the ECOWAS, which are imposed only on imports from third countries; the special import tax (TCI) on imports of sugar, groundnut oil, soyabean and colza oil, and wheat flour from third countries; and “temporary surcharges” on imports of onions, cigarettes, potatoes, bananas, millet and sorghum of any origin, for which no timetable for elimination has yet been determined. A statistical charge and a levy that goes to the Senegalese Loaders’ Council (COSEC) are levied on an ad valorem basis. The combined effect of MFN customs duties, supplementary duties and surcharges means that the tariff levels (customs duties) bound for certain agricultural products are exceeded, even though the authorities consider that they are entitled to apply a full margin of protection to agricultural products of up to 180 per cent (Chapter II(4)(i)). Senegal still imposes protection through tariff and/or non-tariff measures on agro-food industries, in particular the production of condensed milk, refining of edible vegetable oil, and the production of single tomato concentrate. These constitute the population’s basic foodstuffs, so protection decreases the purchasing power of households. Duty-free entry only applies to around one third of the WAEMU’s intra-community trade. Local products and traditional crafts enter completely free of duty, together with a limited number of industrial products produced by enterprises approved by the WAEMU Commission. As of 2006, all approvals should in principle be the responsibility of national authorities. Intra-community trade has also benefited from the harmonization of domestic legislation on excise duty and VAT. It should be noted that the limitations on free trade within the WAEMU limit the potential benefits of the latter’s establishment for member countries and third countries. Export measures Since it first appeared before the TPRB in 1994, Senegal has abolished the quantitative export restrictions and export subsidies noted at that time. No products are subject to export duties and all are exempt from VAT. Regarding export subsidies, it should be noted that the free export enterprise regime, introduced in 1996, gives fiscal benefits to enterprises 80 per cent of whose turnover comes from exports (instead of the 60 per cent in the Dakar Industrial Free-Trade Zone), in particular fisheries. Domestic measures Senegal has undertaken a number of reforms in order to improve the legal institutional and economic framework for enterprises setting up in Senegal. It has joined the Organization for the Harmonization of Business Law in Africa (OHADA) and has improved the climate for investors through the creation of the APIX in July 2000. Senegal has ratified the revised Bangui Agreement (1999), which guarantees convergence between the intellectual property protection regime of its members and АФУХСљКЯВЪЙйЭјзЪСЯ obligations under the TRIPS Agreement. As a least-developed country (LDC), Senegal has an additional period until 2006 for full implementation of the TRIPS Agreement. In view of Senegal’s significant artistic and cultural heritage, the authorities are actively combating piracy on the domestic market, using the resources at their disposal. Since the economic reform programme began in 1994, Senegal has freed certain controlled prices, but others remain in effect (for hydrocarbons, medical services and pharmaceutical products). Since early 2003, the policy on competition in the domestic market has been governed by WAEMU regulations covering anti-competitive practices and State aid; these provisions have not yet been applied in Senegal. Senegal has completely revised its government procurement policy following the adoption of a new Government Procurement Code in May 2002, which nevertheless still gives preference to domestic enterprises. The new Code simplifies procedures, ensures greater transparency, rapidity and efficacy of procedures, provides new dispute settlement procedures and new sanctions for offences committed in the course of tendering for or executing government procurement contracts. measures directly affecting imports Registration When Senegal first appeared before the TPRB in 1994, the exercise of industrial, crafts or commercial professions was subject to a prior declaration or authorization; this requirement was abolished in 1994 as part of the post-devaluation economic programme and there is now free access to economic activities, while the prior authorization regime only applies on an exceptional basis. Nevertheless, natural or legal persons engaged in international trade must possess an import-export card, which has to be renewed every four years. Because it represents a potential obstacle to trade, the Senegalese authorities are considering doing away with this requirement in the process of simplifying foreign trade procedures. Customs procedures Senegal’s Customs Code (1987) still applies, except for the provisions contrary to those in the WAEMU Customs Code, Book I of which came into effect on 1 January 2003. The latter covers the organizational framework and customs procedures and regimes. It concerns imports and exports of goods in WAEMU member States. The WAEMU Customs Code is administered by the customs authorities of the WAEMU’s member States in addition to their national customs codes. According to Titles IV and V of the WAEMU Customs Code, all goods presented to the customs must be the subject of a summary declaration, followed by a detailed declaration, unless the latter has been submitted prior to the entry of the goods. The WAEMU Commission has yet to adopt a regulation specifying the format of the detailed declaration and the documents to be attached. Consequently, the regulations established by the Senegalese Director General of Customs, in accordance with the provisions of the 1987 Customs Code, remain in effect. The detailed declaration must be made in writing, orally, or in electronic form (Computerized Processing of Customs and Trade Information (GAINDE), introduced in 1990); on average, 90 to 95 per cent of the declarations are submitted in electronic form. The declaration can only be made by a customs agent, which was also the case when Senegal first appeared before the TPRB in 1994. The detailed declaration must include the usual data used to determine customs value or, where appropriate, the “reference value” (see below). The customs procedure requested is either definitive (import or export) or suspensive (transit, warehousing, industrial storage, plant supervised by the customs (production under customs control), temporary admission, prior export (drawback), or temporary export). Goods under suspensive procedures are mainly in transit to the countries east of Senegal and to the Dakar Industrial Free-Trade Zone. Goods transported under customs control or under a suspensive customs procedure must be covered by a bond note. Detailed declarations must be accompanied by the following documents: - Invoices; - licences and all other titles or documents specified in the regulations on prohibitions and foreign trade and exchange controls; - all documents required by the customs authorities for the application of customs laws and regulations (certificates of origin, movement or release certificates, temporary admission authorization, evidence of exportation, inspection certificate, etc.); - all documents required by the customs services for the application of special laws and regulations (hygiene, public health, protection of animals and plants against disease, quality controls or packaging); - all documents required for the application of regulations or decisions under the ACP-EU Partnership Agreement at import or export; and - all documents authorizing the application of a special tariff regime (administrative decisions, supply or works contracts, etc.). Registration of the detailed declaration may be followed by inspection of the goods by the customs authorities. In 1991, Senegal introduced an import verification programme (PVI) and this was notified to the АФУХСљКЯВЪЙйЭјзЪСЯ. The purpose of the PVI is to exercise stricter control over customs revenue, which on average accounts for 35 to 40 per cent of fiscal revenue, by providing information on the value of goods imported and giving the customs service a tool to combat illegal imports. The authorities evaluate the programme each year before renewing it. Its abolition is not yet on the agenda. Imports of an f.o.b. value exceeding CFAF 1 million require a prior import declaration (DPI) issued by the COTECNA company, which has been responsible for the PVI since 1 October 2001 following a call for tenders. In the case of containers and imports exceeding the CFAF 3 million threshold, preshipment inspection is compulsory, except where the tariff heading is exempt. After inspecting the goods, COTECNA issues an inspection certificate (or “a notice of refusal to issue a certificate”), which the importers attach to their customs clearance documentation. The detailed declaration and the inspection of goods determine the customs value (see below), which is the basis for estimating the amount of duties and taxes payable on the import operation. The goods may not be cleared until all the duties and taxes have been paid and a receipt has been issued, except if there is a clearance credit or a duties and taxes credit. Customs valuation In 1999, the WAEMU adopted regulations to allow its member States to apply the Agreement on Implementation of Article VII of the GATT 1994 (“Customs Valuation Agreement”). Senegal indicates that it has implemented the Agreement since 1 July 2001 and has notified the members of the АФУХСљКЯВЪЙйЭјзЪСЯ accordingly (Chapter II(4)(i)). The WAEMU regulations contain all the provisions in the АФУХСљКЯВЪЙйЭјзЪСЯ Agreement. The main basis of customs valuation is thus the transaction value, plus certain adjustments, which are defined in Article 8 of the АФУХСљКЯВЪЙйЭјзЪСЯ Agreement. As regards disagreements concerning the value of goods, these must in the first instance be brought before the national administrative body responsible for resolving customs disputes, but may subsequently be brought before the judicial authorities. The WAEMU Customs Code specifies that issues relating to classification are dealt with by the WAEMU Commission in order to ensure homogeneity in this respect within the WAEMU. The WAEMU regulations repeat the substance of the “Decision Regarding Cases Where Customs Administrations Have Reasons to Doubt the Truth or Accuracy of the Declared Value”, which forms part of the Marrakesh Agreement. The WAEMU has also adopted a community system of reference values with the aim of "combating false declarations of value and unfair competition". The member States of the WAEMU propose to the WAEMU Commission items to appear on a list of goods subject to reference values, which is updated every six months. The list obtained by the АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat, which dates from 11 March 2002, is composed of thousands of tariff headings. The WAEMU member States draw up national lists and designate reference values, which are used to determine the basis for calculating duties and taxes. This system does not apply to good originating outside the WAEMU. With a few exceptions, Senegal's national list (Table AIII.1) corresponds to that in the documentation circulated to the АФУХСљКЯВЪЙйЭјзЪСЯ Members in relation to the request for a waiver made on 5 June 2002 (Chapter II(4)(i)) for the purpose of using reference values until June 2005. Products included in the list are generally subject to relatively high tariff or non-tariff protection in order to protect domestic industry. For example, a minimum price of CFAF 510/kg is indicated for refined vegetable oil, which is also subject to 20 per cent tariff protection under the CET, supplementary duties of 2.5 per cent, a TCI of 10 per cent (except for groundnut oil), an excise duty of 15 per cent (except for groundnut oil), and VAT of 18 per cent. Condensed milk is another product on Senegal's list that should be noted because it was already subject to an official value when Senegal first appeared before the TPRB. Customs levies Senegalese tariffs Most-favoured-nation (MFN) tariffs (customs duties) Senegal’s tariff has been wholly based on the WAEMU’s CET since 25 July 2002. The CET groups products into four major categories of customs duties (Table III.1): 0 per cent; 5 per cent; 10 per cent; and 20 per cent. Currently, all 5,546 10-digit tariff lines in Senegal’s tariff are defined in the WAEMU’s common tariff and statistical nomenclature, based on the 2002 version of the Harmonized Commodity Description and Coding System (HS). The simple average of MFN customs duties is 12.1 per cent (Table AIII.2). Table III.1 Breakdown of MFN and bound tariffs, 2002 Rate applied (excluding supplementary import taxes)Bound rateFrequencyPercentageFrequencyPercentageDuty free721.30052,08537.600101,10720.0001500130.2202,28141.10022.500.0203000.05,53199.8Note: 1. The tariff comprises 5,546 10-digit lines. 2. The rates calculated in this Table refer to MFN customs duties, to which must be added the supplementary taxes/duties and, where applicable, a surcharge, in order to obtain the rate actually applied. Source: АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat calculations based on data provided by the Senegalese authorities. Tariff actually applied In addition to MFN customs duties, goods not originating in the WAEMU are subject to several additional duties: the WAEMU statistical charge (RS) at a rate of 1 per cent, the community solidarity levy (PCS) of the WAEMU, at a rate of 1 per cent, and the ECOWAS community solidarity levy (PCS) at a rate of 0.5 per cent. It should also be noted that 0.2 per cent is levied for the Senegalese Loaders’ Council (COSEC). The basis for all these additional duties and levies is the customs value. Some products imported into Senegal, including those of WAEMU or ECOWAS origin, are also subject to additional taxation without any counterpart at the domestic level, for which the basis is the customs value. This concerns a “temporary surcharge” of 20 per cent on imports of onions, cigarettes, potatoes and bananas and a 10 per cent surcharge on some cereal products such as millet and sorghum. Some of these surcharges were introduced in 1995 in order to give certain industrial branches a period of adaptation in order to be better prepared for the opening up to competition in the context of the post-devaluation economic programme. For the moment, no timetable has yet been fixed for the abolition of these temporary surcharges, even though the Senegalese authorities intend to abolish them. The Senegalese customs authorities have also informed the АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat of the livestock fund levy, which is imposed on imported goods and has no counterpart at the domestic level: CFAF 100/kg for bovine, sheep and poultry meat; CFAF 50/kg for pig meat. A 1 per cent tax is payable on imported fabrics, without any counterpart at the domestic level, for which the basis is the customs value; this tax already existed at the time of Senegal’s first trade policy review. Senegal has also introduced a special import tax (TCI) on imports of sugar, refined vegetable oil and wheat flour from third countries. The TCI is a nationally-applied protection mechanism established by the WAEMU and is imposed on agricultural, agro-industrial, livestock and fisheries products, with the exception of fish and fish products; it is not planned to abolish it. The purpose of the TCI is to mitigate the effects of erratic fluctuations in international prices of certain products on community production and to counteract unfair practices. It is imposed on products imported from third countries in two ways: 10 per cent of the trigger price or by equalization. Senegal applies equalization under the TCI for sugar, but it is only used for sugar for daily consumption, whereas a TCI of 10 per cent applies to groundnut, soyabean and colza oils and wheat flour. The mechanism may also be introduced for other products. Currently Senegal is under pressure to introduce the TCI on imports of footwear (particularly plastic footwear), cosmetics, biscuits, sweets, matches, milk and tea. In the past, Senegal also imposed a degressive protection tax (TDP) on imported cigarettes, but the Senegalese authorities state that the TDP has never actually been applied. It is a nationally applied protection mechanism established by the WAEMU, which should have expired on 31 December 2002 but has been renewed until 31 December 2003. The combined effect of applying MFN customs duties, supplementary duties (RS and PCS) and import surcharges increases the simple average of the duties actually applied. The АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat has calculated a simple average of 14.7 per cent if all the MFN duties and additional ad valorem duties are taken into account (Table III.2). The impact of the surcharges is particularly noticeable in the simple average for agricultural products (АФУХСљКЯВЪЙйЭјзЪСЯ definition). Table III.2 Rate of duty actually applied (MFN customs duties plus principal supplementary duties/taxes and import surcharges), 2002 Imports in 2001Simple average of duties (%)10-digit tariff linesValue (US$ millions)Share (%)NumberShare (%)Total1,730.2 100.014.75,546100.0АФУХСљКЯВЪЙйЭјзЪСЯ definitionaAgricultural products467.127.016.881914.8Non-agricultural products (excl. petroleum)1,016.958.814.34,70784.9Petroleum246.114.210.0200.4Harmonized System definitionPrimary productsb465.126.917.685115.3Other productsc1,265.073.114.14,69584.7a In Annex 1 to the АФУХСљКЯВЪЙйЭјзЪСЯ Agreement on Agriculture, agricultural products are defined as products in Chapters 01 to 24 of the HS, less fish and fish products (Chapter 3), together with certain products in Chapters 29, 33, 35, 38, 41, 43, 50, 51, 52 and 53. b HS Chapters 01 to 24. c HS Chapters 25 to 97. Note: 1. The tariff comprises 5,546 10-digit lines. 2. The principal supplementary duties/taxes used for these calculations include the statistical charge, the community solidarity levies, the surcharges and the tax on textiles. Senegal has also reserved the right to a 150 per cent margin for the category “Other duties and taxes” in its Schedule XLIX. Source: АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat calculations based on data provided by the Senegalese authorities. The application of surcharges has also affected the relationship between the tariff actually applied and the bound level of customs duties set out in Schedule of Concessions XLIX annexed to the GATT 1994. For example, according to the CET, a 20 per cent MFN customs duty applies to onions, cigarettes, potatoes and bananas, to which must be added supplementary duties of 2.5 per cent and a surcharge of 20 per cent, making a total of 42.5 per cent, whereas the bound level is 30 per cent; the Senegalese authorities explain that they have reserved the right to impose other duties and taxes on agricultural products by entering the figure 150 per cent in the column “Other duties and taxes” in Schedule XLIX (Chapter II(4)(i)). In general, however, the duties actually applied are below the levels bound in 2002. Dispersion of duties actually applied Grouping products in four major categories in the TEC significantly reduces the dispersion of duties. Nevertheless, the dispersion of Senegalese tariffs actually applied is greatly increased by the application of surcharges on certain products, for example those subject to a 20 per cent surcharge (onions, cigarettes, potatoes and bananas). As a result, Senegal does not fully enjoy the economic benefits of the TEC. Escalation of duties actually applied Senegal maintains a tariff regime under which the manufacturing sector benefits from levels of protection that are actually higher than those indicated by the nominal rates (Chart III.1). In fact, the simple average of duties on unprocessed and semi-processed products in the agricultural sector is lower than the simple average of duties on finished products and this escalation can be seen in other sectors as well, with the exception of machinery and equipment, where finished products are included in category 1 of the WAEMU’s CET, in other words, that of essential goods.  EMBED Excel.Sheet.8  Excise duty In order to harmonize the legislation on excise duty in the member States of the WAEMU, excise duties are mandatorily imposed on tobacco, tobacco products, and alcoholic and non-alcoholic beverages (excluding water); in addition, four products selected from a common list of nine products – coffee, cola, wheat flour, edible oils and fats, perfumery and cosmetics products, tea, weapons and ammunition – may also be subject to excise duty. Each member State is free to fix the excise duty within the ranges determined. In Senegal, excise duty is imposed on the following products: so-called “economic” cigarettes (15 per cent) and “premium” cigarettes and other tobacco products subject to the tax (30 per cent); alcoholic beverages (30 per cent) and aerated beverages (2.75 per cent); perfumery and cosmetics products (10 per cent); coffee and tea (3.8 per cent); cola nuts (30 per cent); refined vegetable oils (15 per cent); butter, dairy cream and mixtures containing butter or cream (12 per cent); and other fats (5 per cent), with the exception of all types of groundnut oil. According to the WAEMU Commission, the difference between the tax on so-called “economic” and “premium” cigarettes is de facto protection of domestic industry. The Senegalese authorities point out that two types of cigarettes are produced locally, but the lower tax on “economic” cigarettes allows low-income sectors to purchase cigarettes. Social reasons are also put forward by the Senegalese authorities to justify the exemption of groundnut oil from excise duty (Chapter IV(2)(ii)). In order to harmonize WAEMU member States’ legislation on the taxation of petroleum products, these are mandatorily subject to excise duty. The member States of the WAEMU are free to fix the levels, but must gradually narrow the gap between individual products. The excise duties applied in Senegal are: CFAF 20,665 on premium petrol; CFAF 18,847 on regular petrol; and CFAF 9,375 on diesel fuel. The Senegalese authorities indicate that consideration is being given to bridging the gap between the taxes on diesel fuel and premium petrol in order to comply with the relevant WAEMU directive. Excise duty applies to the products in question of any origin (including those from the WAEMU). The amount of excise duty levied on imports is calculated on the taxable base of the customs value plus the customs duty itself (MFN or preferential) and the RS. Value added tax (VAT) In order to harmonize the legislation on VAT in the WAEMU member States, Senegal undertook a far-reaching simplification and harmonization of the VAT regime as of 24 September 2001. The WAEMU regulations provide for a single rate of VAT, on a common basis and at a convergent rate, with the exception of common exemptions; in Senegal, the ordinary VAT rate is 18 per cent. The common exemptions include the following: deliveries of medicines and pharmaceuticals; unprocessed and staple food products; banking operations and insurance and reinsurance services, which are subject to a special tax regime; imports of goods the supply of which is exempt from VAT within Senegal; exports and international transport. The exemptions granted by Senegal are in conformity with those laid down in the relevant WAEMU directive. VAT is applied to domestic and imported products of any origin (including those from the WAEMU), except for products the supply of which is exempt from VAT within Senegal, in conformity with the principle of national treatment. VAT on crude petroleum products is suspended until they are put up for consumption in the customs sense of the term. Consequently, the amount of VAT is calculated on the taxable base of the customs value, plus the customs duty itself (MFN or preferential), the RS and the PCS, as well as excise duty or surcharges, where applicable. Customs revenue In principle, the revenue collected by customs authorities is composed of customs duties (including surcharges), excise duty and VAT on imported products. Revenue from the RS and the PCS are refunded to the WAEMU and the ECOWAS. The total amount of revenue collected on imported products was CFAF 240.1 billion, an increase of 10 per cent in comparison with the figure of CFAF 219.9 billion for the year 2001. The total amount of import revenue was collected on a taxable value of CFAF 1,427 billion for 2002, which results in an overall rate of imposition of duties and taxes of 17 per cent on imports. The taxable value decreases as a result of two factors in particular: the preferences granted to products originating in the WAEMU; and the volume of goods admitted free of duty and taxes as a result of the application of the Investment Code (section 4(ii)). The revenue foregone as a result of various duty and tax-free regimes under the Investment Code has been valued at CFAF 35.3 billion and CFAF 56.6 billion for 2001 and 2002 respectively. There is also a strong incentive for tax evasion and tax fraud at the border because of the relatively high level of taxes on certain products. Imports are subject to customs duty, supplementary duties, a surcharge, where applicable, to which must be added excise duty, where applicable, and VAT. For example, premium cigarettes are subject to customs duty of 20 per cent, supplementary duties of 2.5 per cent, excise duty of 30 per cent, and VAT of 18 per cent, which increases the customs value by 88 per cent. Domestically-produced "economic" cigarettes only pay a reduced excise duty of 15 per cent and VAT of 18 per cent, which increases the ex-factory value by 36 per cent, corresponding to a comfortable margin of protection in comparison with imported premium cigarettes. Rules of origin MFN duties apply to imports of goods of any origin, with the exception of products covered by the transitional preferential regime of the WAEMU. The regime has been in place since 1 July 1996 and provides total exemption from MFN customs duties for local products and traditional crafts; Senegal has also granted such treatment to local products and traditional crafts of ECOWAS origin since 2000. A certificate of origin is required. Industrial products produced by enterprises approved by the WAEMU Commission have been granted entry totally free of duty since 1 January 2000. Applications for approval are made by member States. The number of industrial products concerned increased from 948 to 2,240 between May 1998 and the end of 2002 and a number of Senegalese enterprises have been approved to allow them to benefit from the duty-free regime. Originating industrial products from enterprises that are not approved are granted a 5 per cent reduction in MFN customs duties. The new WAEMU rules of origin came into effect on 1 January 2003. Products originating in the WAEMU comprise local products and traditional crafts and those in whose manufacture at least 60 per cent of the raw materials come from the country in question; products obtained are those which have been the subject of sufficient working or processing. The latter are defined according to two rules: a change in the tariff classification affecting one of the first four digits of the WAEMU tariff and statistical nomenclature, subject to a list of exceptions; or those whose community value added is 30 per cent or more of the ex-factory cost price excluding tax (the previous WAEMU rules of origin fixed the community value added threshold at 40 per cent). Applications for approval of products originating in the WAEMU have been dealt with by the national authorities since the beginning of 2003 and applications for products obtained will be dealt with in the same way as of 2006. Prohibitions and products subject to licensing According to Senegal’s notifications to the АФУХСљКЯВЪЙйЭјзЪСЯ, imports of weapons and ammunition, explosives, raw diamonds not cleaved or cut, drugs and narcotics, and obscene publications are prohibited. Two other prohibitions – on trade with South Africa and in certain second-hand vehicles – have been abolished since Senegal’s first trade policy review. Senegal did away with almost all its licensing regime between 1994 and 1996, and has bound this in its Schedule of Tariff Concessions XLIX for agricultural products (АФУХСљКЯВЪЙйЭјзЪСЯ definition). The only products subject to prior authorization are now imports of gold and unworked silver in ingots, and pharmaceuticals. Technical standards and accreditation procedures Senegal substantially reformed its system of standardization, accreditation and certification of conformity with standards in 2002. Since then, the Senegalese Standards Institute (ISN), a government body set up in 1978, has been replaced by the Senegalese Standards Association (ASN). The private sector has majority participation in the latter’s decision-making bodies (60 per cent), together with the State (40 per cent). The ASN is responsible for standardization and for the national system of certification of conformity with standards. This body accepted Annex III to the АФУХСљКЯВЪЙйЭјзЪСЯ Agreement on Technical Barriers to Trade, as the ISN had done. A catalogue of Senegalese standards is available to the public. There has been an increase in the number of standards, which currently amount to 197, of which 110 are based on international standards; the only mandatory standards are those on discharge of wastewater, the method of drawing up export documents, vinegar, iodized salt, tomato concentrate, paddy rice and milled rice. As regards tomato concentrate (single, double or triple strength), imports of double tomato concentrate that does not comply with the standards applicable to domestic production are banned; the purpose of this standard is to protect the domestic industry producing double tomato concentrate, which is a basic foodstuff in Senegal. Senegalese standards apply both to locally produced and imported products. The conformity of imported products with standards that are mandatory under regulatory technical provisions must be certified by a body recognized by Senegal. Senegal has notified the АФУХСљКЯВЪЙйЭјзЪСЯ of several mandatory standards in cases where there are no relevant international standards or where the technical content of a planned technical regulation is not in conformity with the relevant international standards. These concern technical standards on common wheat flour, tomato concentrate, peanut paste, and the dosing methods for aflatoxins in peanut paste. Sanitary and phytosanitary measures Senegal applies sanitary control measures in conformity with the Phytosanitary Convention for Africa South of the Sahara. This system provides for total bans, prior authorization by the Senegalese plant protection service, authorization for import limited to certain designated institutions, and free import. A phytosanitary certificate is required for all plant imports. Quarantine is allowed only in sites recognized by the Inter-African Phytosanitary Council, including Kew (United Kingdom), Lisbon (Portugal), Paris (France), Ibadan (Nigeria), Stellenbosch (South Africa) and Madagascar. The sale or distribution of any pesticides, fungicides, insecticides, etc. (agropharmaceuticals) not approved by the authorities is banned. A special authorization is granted under a joint order by the Minister for Rural Development and the Minister for Health for a limited period. A special commission, the National Commission for the Approval of Agropharmaceutical Specialities, examines requests for authorization and makes recommendations to the competent ministers. The products must be tested to verify their effectiveness and that they are not harmful to health, crops, animals or the environment under normal conditions of use. Contingency measures Senegal has notified its legislation on anti-dumping and countervailing measures to the АФУХСљКЯВЪЙйЭјзЪСЯ. This law incorporates the main elements of the relevant АФУХСљКЯВЪЙйЭјзЪСЯ Agreements and is implemented by decree. In practice, it has not yet been used by domestic enterprises because, according to the Senegalese authorities, there have been difficulties in determining dumping or subsidization, injury and a causal link. As a result, Senegal regularly notifies the АФУХСљКЯВЪЙйЭјзЪСЯ that no anti-dumping or countervailing measures have been imposed. On 23 May 2003, the WAEMU adopted a Community Anti-Dumping Code, to come into effect as of 1 July 2004, which fully incorporates the provisions of the relevant АФУХСљКЯВЪЙйЭјзЪСЯ Agreement. In November 1996, Senegal notified the АФУХСљКЯВЪЙйЭјзЪСЯ that it was “currently amending its embryonic national legislation relating to safeguards and will notify it as soon as it has been adopted”, but no further notification has been communicated. The Senegalese authorities have not informed the АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat of any such legislation. Nevertheless, in 1998 the WAEMU adopted regulations prescribing the procedures that allow member States to take safeguard measures as an exception to the common trade policy. Such measures cannot be taken without the authorization of the WAEMU Commission, following a request made by a member State. The regulations state that “the Commission shall ensure that the safeguard measures adopted comply with the general principles of the relevant rules of the World Trade Organization”. Senegal has not had recourse to these regulations and no safeguard measures have been taken. State trading Senegal has not notified the АФУХСљКЯВЪЙйЭјзЪСЯ of any State trading enterprises within the meaning of Article XVII of the GATT that deal with imports. Since the first review of Senegal’s trade policy, the monopoly given to the public sector (at that time the Price Equalization and Stabilization Fund) for imports of broken rice has been abolished; this was done in 1995, and the monopoly of imports of crude petroleum given to the African Refining Company (SAR) was abolished in 1998. The National Supply Pharmacy, a State enterprise, has a monopoly of the purchase and distribution of pharmaceuticals throughout Senegal. measures directly affecting exports Duties and taxes The Senegalese authorities confirm that no products are subject to export duties or taxes and that exports are also exempt from VAT. Prohibitions and products subject to licensing, sanitary and phytosanitary measures Senegal does not currently apply any prohibition or quantitative restriction on exports. In 1994, quantitative restrictions on exports of cereals, sugar, groundnuts, tomato-based products, precious metals and jewellery were abolished. With the exception of gold and products normally subject to controls (for example, chemicals), no other product requires an export licence. Exports of plants and live animals or their meat, as well as fisheries products, however, must have the certificates required by the importing country. Export subsidies and promotion In 1997, Senegal notified the АФУХСљКЯВЪЙйЭјзЪСЯ that no direct export subsidies were granted. The export subsidies mechanism (premium or compensation upon export) mentioned by the Secretariat during the first review of Senegal’s trade policy was abolished in 1994. It should be noted, however, that in 1996 a free export enterprise regime was established (see section (4)(ii)), and this gives approved enterprises substantial fiscal benefits provided that 80 per cent of their turnover derives from exports (section (4)(ii)(c)). The Senegalese authorities explain that these export incentives are justified by the excess costs generated by the situation in developing countries like Senegal and the aim of integration in the global economy. The Senegalese authorities have indicated that there are a number of sectoral export promotion programmes such as the Agricultural Exports Promotion Project. In the context of the Integrated Framework, Senegal has adopted a new strategy to promote exports, the Export Development and Promotion Strategy (STRADEX), which will come into effect on 30 June 2003. This programme has been drawn up on the basis of a survey carried out in collaboration with the ITC to identify international market opportunities and the export potential afforded by marine products, intellectual products and services, cultural products, horticultural, oilseed and "wild" products, and products intended for ethnic markets. In addition, it is planned to reform the export promotion mechanism by setting up an Export Promotion Authority. State trading When Senegal first appeared before the TPRB in 1994, the Secretariat had drawn attention to the virtual monopoly enjoyed by the State enterprises SONACOS and SODEFITEX for the export of oilseed and cotton products respectively. The authorities explained that these were not legal monopolies but de facto monopolies and this is still the case as regards SODEFITEX. NOVASEN is currently responsible for marketing crude oil and groundnut oilseedcake abroad. SONACOS and SODEFITEX are included in the privatization programme. domestic measures Legal regime governing enterprises and companies in Senegal Senegal has been a member of the Organization for the Harmonization of Business Law in Africa (OHADA) since 18 September 1995. The Organization was established under the Treaty on the Harmonization of Business Law in Africa, signed on 17 October 1993. It comprises the WAEMU countries and those of the Central African Economic and Monetary Community (CEMAC). The main objective of the Treaty is to remedy the legal and judicial insecurity in member States, due in particular to the obsolescence of the legal texts in effect, the majority of which date from the colonial era, by adopting common legal texts called “uniform acts”. The seven uniform acts on commercial companies so far adopted by the OHADA concern the following: general commercial law; commercial companies and economic interest groups; arrangements for security; simplified recovery procedures and enforcement; bankruptcy and insolvency; arbitration; and organization and harmonization of business accounting. The Common Court of Justice and Arbitration, with headquarters in Abidjan in Cєte d’Ivoire, is the appeal body and replaces national appeal bodies for any disputes concerning the uniform law; appeals may be brought before the Court either directly by one of the parties to proceedings before a national court or by referral from a national court. The Court organizes and oversees the proper conduct of arbitration proceedings: it appoints or confirms the appointment of arbitrators, is informed of the progress of the proceedings and examines the draft rulings, although it may only propose formal amendments. The first four uniform acts on commercial companies entered into force in Senegal on 1 January 1998 (enterprises established under the previous provisions had until 1 January 2000 to comply with the new acts). The next two uniform acts entered into force on 1 January 1999. The last uniform act came into effect in Senegal on 1 January 2001 in the case of payrolls and on 1 January 2002 for consolidated or combined financial statements. In addition to observance of the regulations in force, the following procedures are mandatory for the creation of an individual enterprise or company in Senegal: declaration of proper standing and conformity or notarized declaration of subscription and payment; registration in the Commercial Register and with the Securities Office (with the exception of jointly-owned companies). After the formalities have been completed and within a period of 15 days, a notice is published in the journal of legal notices. Administrative formalities may be carried out at the single window of the National Agency for the Promotion of Investment and Major Public Works (APIX). The cost of setting up a limited liability company (SARL) or a public limited company is reasonable and ranges from CFAF 215,420 to CFAF 2,177,340, corresponding to between Ќ 330 and Ќ 3,380. Investment regime Overview The main elements relating to investment in the poverty reduction strategy (PRS) are, on the one hand, to expand an investor s scope by privatizing State enterprises and by promoting major public works and, on the other, to create a climate conducive to setting up an enterprise in Senegal. Senegal’s Investment Code has not been amended since the first trade policy review in 1994; and its provisions were notified to the АФУХСљКЯВЪЙйЭјзЪСЯ in 1997. The creation of the APIX in July 2000 has created a more favourable climate for investors. The Senegalese authorities have indicated that a number of studies carried out in Senegal show that the investment climate is undermined by a number of problems related to administrative procedures, labour regulations and lack of infrastructure. The State is, however, trying to find solutions to these problems, for example, it has set up the APIX and improved the infrastructure, but above all labour regulations have been simplified and a new Labour Code was adopted in 1997. Investment Code Article 1 of Senegal’s Investment Code states that any legal or natural person of any nationality duly established in Senegal and engaged in an activity in one of the sectors covered by the Code, or with a holding in the capital of a company established in accordance with Senegalese legislation, may obtain approval that allows them to enjoy the general guarantees provided under Title II of the Code and to be eligible for benefits in accordance with the terms defined in Title III of the Code. The following are the sectors covered by the Code: agriculture, fishing, livestock breeding and related processing activities, storage and packaging of products of plant, animal or fish origin; manufacturing; prospecting, mining or processing of mineral substances; tourism and other hotel-related activities; cultural activities by a small- or medium-sized enterprise; services provided by small- or medium-sized enterprises in the areas of health, education, assembly and maintenance of industrial machinery and equipment; port infrastructure work; installation and management of railways. The authorities are currently examining broader sectoral coverage for the Code, including telecommunications and “new technologies” such as call centres so as to give investors access to the guarantees and benefits of the Code. The guarantees afforded are: freedom to transfer capital for natural or legal non-residents; equal treatment on the basis of reciprocity (Article 9); the right to dispute settlement resulting from the interpretation or application of the Code. Disputes are settled by the competent Senegalese courts, except in the case of foreign persons. In the latter case, they are settled through a conciliation and arbitration procedure arising either from mutual agreement between the two parties, under investment protection agreements or treaties between Senegal and the State of which the person concerned is a citizen; there is no possibility of appealing to the International Centre for Settlement of Investment Disputes (ICSID). Capital investment covers a contribution in foreign currency or capital goods, a loan for a period exceeding 10 years, and the part of retained earnings that is reinvested; the expansion of existing enterprises is also deemed to be investment if it exceeds CFAF 100 million, creates at least 50 permanent jobs or leads to an increase of at least 25 per cent in the permanent payroll or the enterprise’s fixed capital. Such expansions must be the subject of separate accounts. The APIX states that the purchase of foreign assets by Senegalese nationals is also deemed to be an investment. There is no limit on foreign holdings in the capital of a company set up in Senegal in the sectors covered by the Investment Code. Enterprises approved under the Investment Code are eligible for a number of benefits under the common regime and one or more of the four privileged regimes (Table III.3). The four privileged regimes correspond to the four priority objectives of the Investment Code: the promotion of small- and medium-sized enterprises (SMEs); the upgrading of local resources through processing in Senegal; the development of technological innovation through research or the use of research findings; and the establishment of economic activities in regions in the interior of Senegal. Although Senegal has not notified the АФУХСљКЯВЪЙйЭјзЪСЯ of any trade-related investment measure, one of the conditions of approval of projects under the privileged regime for the upgrading of local resources through processing in Senegal is that 65 per cent (in value terms) of intermediate consumption should be of Senegalese origin or that the cost of imported products should represent less than 35 per cent of the total cost of the products obtained after processing in Senegal. The Senegalese authorities indicate that there is no exhaustive list of enterprises benefiting from this regime. The criteria for approval under the Code are financing of investment from own funds amounting to at least 20 per cent for SMEs and 30 per cent for large enterprises, and SMEs must create at least three permanent jobs for Senegalese nationals. A regime of special benefits applies to the purchase of foreign assets by Senegalese nationals. It should be noted that the Senegalese authorities are currently considering granting special benefits under negotiated agreements, which would lessen the transparency of the current regime. Table III.3 Investment-related conditions and benefits in Senegal RegimeConditionsBenefitsDuration (degressivity)Common Any enterprise engaged in an activity in one of the sectors covered by the Code, with the exception of those carrying out business activities or eligible under special codes, or approved projects concerning the purchase of foreign assets by Senegalese citizens. - Exemption from duties and taxes on the import of machinery and materials that are neither produced nor manufactured in Senegal and are specifically intended for production or exploitation in the context of the approved programme; - Exemption from VAT invoiced by local suppliers of goods, services and work needed to carry out the approved programme; - Exemption from the standing contribution paid by employers on wages paid to Senegalese employees; - Possibility of concluding fixed-term labour contracts for five years.- Two years for SMEs; - Three years for large enterprises. Zone A: 5 years; Zone B: 7 years; Zone C: 10 years; Zone D: 12 years Last three years: 75%; 50%; 25%.SMEs - Investment programme amounting to CFAF 5 to 400 million; - Creation of at least 3 permanent jobs for Senegalese nationals. - Exemption from duty on deeds attesting to the establishment of companies and increases in capital needed to carry out the approved programme; - Exemption from the business licence fee (Zones B, C or D); - Exemption from the minimum flat-rate tax.Enterprises upgrading local resources - 65% (in value terms) of intermediate consumption must be of Senegalese origin; or - The cost of imported products must represent less than 35% of the total cost of the products obtained after processing in Senegal.- Exemption from the minimum flat-rate tax; - Exemption from the business licence fee (Zones B, C or D). Enterprises which develop technological innovation Decentralized enterprises Purchase of foreign assets by Senegalese citizens- 1% of the turnover must be invested in research; - Exploitation of research findings by a Senegalese body or researchers.  90% of the personnel must work outside region A, which covers Dakar and its surroundings. - The enterprise concerned must be engaged in an activity that is eligible under the Investment Code; - Same benefits as those given to SMEs. Table III.3 (cont'd)- Under the purchase transaction, the enterprise’s capital must have a Senegalese majority (51%); - The ceiling for asset purchases is set at CFAF 500 million.- Exemption from the minimum flat-rate tax. - Exemption from duty on deeds attesting to the establishment of companies and increases in capital; - Exemption from transfer fees payable on the purchase of businesses and property constituting the asset purchase operation; - Exemption from the minimum flat-rate tax for a period of 5 years; - Deduction from the profits taxable under the scheduled taxes on industrial and commercial profits of the annual amortization payments on loans contracted in order to purchase the foreign enterprise.Zone A: 5 years; Zone B: 7 years; Zone C: 10 years; Zone D: 12 years Last three years: 75%; 50%; 25%.  Source: APIX. Free export enterprise regime The status of free export enterprise is a new feature since Senegal’s first trade policy review in 1994. This regime complements the Dakar Industrial Free-Trade Zone set up in 1974, which is not accepting any new enterprises and whose statute will expire in 2016, and it replaces the “free points” regime established in 1991. Senegal notified this subsidy programme to the АФУХСљКЯВЪЙйЭјзЪСЯ in 1997. The two principal criteria for acceptance as a free export enterprise are that the enterprise should be engaged either in an agricultural activity (in the broad sense, including horticulture, forestry, livestock breeding, fishing and aquaculture) or in an industrial activity, and that its export potential should be at least 80 per cent of its turnover (instead of the 60 per cent under the Dakar Industrial Free-Trade Zone regime). There is no limit on foreign holdings in the capital of a free export enterprise and the latter may set up anywhere in Senegal. The duration is 25 years and may be renewed. The benefits given to free export enterprises are the same as those under the Investment Code. Two significant improvements are: the no less favourable treatment afforded to enterprises without free export enterprise status, which means that the latter do not suffer any disadvantages if changes are made to other investment-related regimes; and the option of dispute settlement by the ICSID. The main benefits granted to free export enterprises are exemption from duties and taxes on the import of equipment and materials needed to set up a production unit, and on any inputs, as well as a reduction in corporation tax to 15 per cent instead of 35 per cent (Table III.4). Exports by these enterprises to the WAEMU are not eligible for WAEMU origin. The Senegalese authorities have provided a list of the 171 investment projects approved between 1997 and 2003 that benefit from this status, amounting to a total investment of CFAF 140.8 billion. Most of the approved projects are projects that have been included in the regime rather than projects that have started up under the regime. As far as their activities are concerned, 55 per cent are engaged in fishing and others in the agro-food, tanning and textiles sectors. Table III.4 Benefits under Senegal’s free export enterprise regime RegimeBenefits Enterprises Goods  - Exemption from customs duties and customs stamps on goods vehicles and passenger vehicles and means of transport to be used for production; - Exemption from any taxes based on wages paid by the enterprises; - Exemption from duty on deeds attesting to the establishment or modification of companies; - Exemption from the business licence fee, the property tax on undeveloped land, and the licence fee; - Exemption from the minimum tax on income from securities levied by the enterprise on the dividends distributed; - Corporation tax at a rate of 15%. - Duty-free export or import of capital goods, equipment, raw materials, finished and semi-finished products; - Local purchases free of tax; - Imported goods may remain for an unlimited period; - 20% of production may be sold on the local market (provided that the customs formalities are completed and the applicable duties and taxes are paid; - No restrictions on the nationality of the means used to transport goods. Source: APIX. APIX APIX is in charge of giving approval under the Investment Code and for the status of free export enterprise. Approval by the APIX requires the submission of an application for approval within a timeframe deemed reasonable and rapid by the Agency. According to the APIX, 432 projects were approved in 2001 for an overall total of CFAF 199 billion (Ќ 310 million). The 432 projects approved planned to create 8,243 jobs, of which around half were in the secondary sector, particularly in bakeries. It is expected that this amount will increase in 2002, as the overall total of projects approved during the first eight months of 2002 reached CFAF 364 billion (Ќ 560 million). The revenue foregone to the customs as a result of the granting of fiscal benefits amounted to CFAF 56.6 billion (Ќ 38 million). Employment of Senegalese nationals and foreigners Investors in Senegal must observe the labour regulations. Senegalese workers may be freely recruited but the recruitment of foreigners is subject to authorization by the Ministry of Labour. The authorization procedure is the same for all foreign workers. A plan to eliminate work visas is currently being studied by the WAEMU. Senegal has not made any commitment concerning the supply of services through the presence of physical persons (mode 4) under the GATS. Protection of intellectual property rights Overview Since it became independent, Senegal has taken part in the efforts made by the franc zone to establish a uniform regime for the protection of intellectual property that would be enforceable in each country and have common administrative procedures. These efforts started in 1962 with the creation of the African and Malagasy Industrial Property Office under the Libreville Agreement, which was replaced by the Bangui Agreement (1977) establishing the African Intellectual Property Organization (OAPI), whose headquarters are in Yaoundщ, Cameroon. The 1977 Bangui Agreement was revised on 24 February 1999 and Senegal ratified the revised instrument on 9 March 2000. In undertaking the revision, the member States of the OAPI wanted “to make its provisions consistent with the demands of international treaties relating to intellectual property, to which member States are parties, especially the Agreement on Trade-Related Aspects of Intellectual Property Rights; to streamline the procedure for issuing certificates; to broaden the base of objects for protection; and to fill up some legal gaps”. The terms of protection have been amended in order to conform to those in the TRIPS Agreement (Table III.5). The revised Agreement and Annexes I to VIII thereto came into force on 28 February 2002. The Agreement applies as a domestic law in Senegal and is automatically enforceable; there is no domestic legal instrument for its implementation. The OAPI Administrative Council deferred the entry into force of Annexes IX and X dealing respectively with layout-designs (topographies) of integrated circuits, which should be protected under Article 35 of the TRIPS Agreement, and new plant varieties, which should be the subject of patents according to Article 27 of the TRIPS Agreement. For the time being, the OAPI does not have the necessary competence to receive applications for protection under Annex IX and the majority of its member States do not have the necessary centres of expertise capable of examining applications that may be made under Annex X. Table III.5 Subjects and terms of protection under the Bangui Agreement (1977) and its revision (1999) SubjectBangui Agreement (1977)Revised Bangui Agreement (1999)Patents10 years, renewable for a maximum of two further periods of 5 years20 yearsUtility models5 years10 yearsTrademarks or service marks10 years, renewable every 10 years10 years, renewable every 10 yearsIndustrial designs5 years5 yearsTrade names10 years, renewable every 10 years10 years, renewable every 10 yearsAppellations of originn.a.n.a.Literary and artistic property CopyrightLife of the author + 50 yearsLife of the author + 70 yearsTable III.5 (cont'd) Films, radio and audiovisual programmes50 years70 years Photographs25 years25 years Related rights for performancesn.a.50 years Related rights for phonogramsn.a.50 years Related rights for broadcastsn.a.25 yearsLayout-designs (topographies) of integrated circuitsan.a.10 yearsProtection of new plant varietiesan.a.25 years a The regime under the revised Bangui Agreement has not yet come into effect. n.a. Not applicable. Source: АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat. For each of its member States, the OAPI serves as the national industrial property service and provides a common system of administrative procedures for registering rights. This responsibility also extends to implementing the provisions of multilateral conventions to which the member States of the OAPI are party. The issue of a certificate by the OAPI automatically gives rise to rights valid in all member States. As regards multilateral intellectual property protection treaties, since 26 April 1970 Senegal has been party to the Convention Establishing the World Intellectual Property Organization (WIPO), signed in Stockholm (1967). The revised Bangui Agreement (1999) commits its members to accede to certain intellectual property protection treaties in force administered by the WIPO (Table AIII.4), but Senegal has not yet acceded to some of these. In 2002, Senegal ratified the WIPO Copyright Treaty and the WIPO Treaty on Performances and Phonograms. Intellectual property rights under the revised Bangui Agreement (1999) Industrial intellectual property Annex I to the revised Bangui Agreement (1999) concerns patents. According to Title I, inventions (products or processes), may be patented providing that they are new, involve an inventive step and are industrially applicable; there is also provision for patents of addition. Computer programs and plant varieties may not, however, be patented. The maximum term of protection is 20 years as of the date of filing the application; an extension has therefore been allowed for patents issued under the previous regime of the 1977 Bangui Agreement. The principle of national treatment is also an integral part of Annex I to the revised Bangui Agreement (1999). The revised Bangui Agreement (1999) has amended the provisions on non-voluntary licences in order to make the conditions more stringent. Applications for non-voluntary licences before the civil courts must, inter alia, be accompanied by evidence of the effort made by the applicant to obtain a licence agreement on reasonable commercial terms from the patent owner within a reasonable time. The granting of a non-voluntary licence must be accompanied by “equitable” compensation to the patent owner. The revised Bangui Agreement (1999) also provides that utility models (Annex II), trademarks or service marks (Annex III), industrial designs (Annex IV), trade names (Annex V) and geographical indications (Annex VI) may be protected by the OAPI. In the same way as patents, such protection is granted according to a procedure that commences with the filing of an application, accompanied by the supporting documents, including a receipt for payment of the taxes due to the OAPI. In the case of applicants not resident in member States of the OAPI, applications must be filed with the OAPI either through an agent in one of the member States or following procedures laid down in the Patent Cooperation Treaty. In the case of applicants domiciled in one of the member States, applications are filed either with the National Liaison Body (SNL) for the OAPI, or directly with the OAPI, or through an agent in one of the member States. In Senegal, the SNL is the industrial property and technology service in the Ministry of Industry and Crafts and in 2001 it received a large number of applications for trade names, 102 applications for protection of trademarks, and six applications for patent protection. After the application filed has been received by the Director General of the OAPI, the latter initiates the procedure, and registers and examines the application. Any decision to reject an application may be appealed to the High Commission of Appeal, whose decision is irrevocable. If the patent is granted, the attendant rights remain in effect subject to payment of the applicable renewal fees. Literary and artistic property Annex VII to the revised Bangui Agreement (1999) deals with copyright, related rights and the cultural heritage derived from the creative activities of nationals of the member countries. There is an exhaustive list of the subjects of copyright, the main ones being literary and artistic works – cinema, theatre, audiovisual and pictorial works, sculpture or music. Computer programs are also recognized as works, in conformity with Article 10 of the TRIPS Agreement, whereas this was not previously the case. The work is protected throughout the life of the author plus 70 years, an increase of 20 years compared with the 1977 Bangui Agreement. The revised Agreement also recognizes related rights – rights of performers, producers of phonograms and broadcasting organizations, whereas this was not previously the case. The term of protection for performances is 50 years. Regarding copyright and related rights, in 1973 Senegal established a national protection regime, which is currently being revised to include the relevant provisions of the revised Bangui Agreement (1999). The draft law provides for speedier procedures, stricter sanctions and the integration of new technologies. The Senegalese Copyright Office (BSDA) is responsible for the overall administration of rights in Senegal. The director of the BSDA recognizes the gravity of the piracy problem in Senegal, considering the importance of the country's artistic heritage. Through the introduction of a holographic identification system, in seven months the BSDA increased the amount of reproduction rights for 2001 fourfold. Protection against unfair competition Annex VIII to the revised Bangui Agreement (1999) covers protection against unfair competition in a more general context than trade names and incorporates in particular the provisions of section 7 of the TRIPS Agreement on the protection of undisclosed information. According to Article 6(4) of Annex VIII, an act of unfair competition is "use in commerce of confidential data obtained from tests or other confidential data … communicated to a competent authority for the purpose of obtaining authorization to market pharmaceutical products or chemical products for agriculture comprising new chemical entities". Protection of intellectual property rights The revised Bangui Agreement (1999) provides for the protection of the intellectual property rights established therein, which lies within the competence of national authorities. The penalties for infringement have been significantly increased in order to enhance their deterrent effect (Table III.6). If the offence is repeated, terms of imprisonment ranging from one to six months are provided. The penalties may only be imposed by the competent Office of the Public Prosecutor upon lodging of a complaint by the injured party. Table III.6 Fines and terms of imprisonment under the Bangui Agreement (1977) and its revision (1999) OffenceBangui Agreement (1977)Revised Bangui Agreement (1999)Infringement of patentsFine of CFAF 30,000 to 50,000 and, if the offence is repeated, a term of imprisonment of 1 to 6 monthsFine of CFAF 1,000,000 to 3,000,000 and, if the offence is repeated, a term of imprisonment of 1 to 6 monthsInfringement of utility modelsFine of CFAF 30,000 to 180,000 and, if the offence is repeated, a term of imprisonment of 1 to 6 monthsFine of CFAF 1,000,000 to 6,000,000 and, if the offence is repeated, a term of imprisonment of 1 to 6 monthsUnlawful exploitation of registered trademarksFine of CFAF 50,000 to 150,000 and/or a term of imprisonment of 1 month to 1 yearFine of CFAF 1,000,000 to 3,000,000 and a term of imprisonment of 3 months to 2 yearsUnlawful use of compulsory marks and prohibited signsFine of CFAF 50,000 to 100,000 and/or a term of imprisonment of 15 days to 6 monthsFine of CFAF 1,000,000 to 2,000,000 and a term of imprisonment of 15 days to 6 monthsTable III.6 (cont'd)Infringement of industrial designsFine of CFAF 50,000 to 300,000 and, if the offence is repeated, a term of imprisonment of 1 to 6 monthsFine of CFAF 1,000,000 to 6,000,000 and, if the offence is repeated, a term of imprisonment of 1 to 6 monthsInfringement of rights in trade namesFine of CFAF 50,000 to 300,000 and/or a term of imprisonment of 3 months to 1 yearFine of CFAF 1,000,000 to 3,000,000 and/or a term of imprisonment of 3 months to 2 yearsInfringement of rights in appellations of originFine of CFAF 50,000 to 300,000 and/or a term of imprisonment of 3 months to 1 yearFine of CFAF 1,000,000 to 6,000,000 and/or a term of imprisonment of 3 months to 1 yearLayout-designs (topographies) of integrated circuitsan.a.Fine of CFAF 1,000,000 to 6,000,000 and/or a term of imprisonment of up to 6 monthsProtection of new plant varietiesan.a.Fine of CFAF 1,000,000 to 3,000,000 and/or a term of imprisonment of 1 to 6 monthsa The regime under the revised Bangui Agreement has not yet come into effect. n.a. Not applicable. Source: АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat. Patent owners (whether Senegalese nationals or foreigners) may, subject to an order by the President of the Civil Court, have a detailed inventory of the allegedly infringing objects made, with or without seizure. Such an order “shall be made on request and on presentation of the patent” (Article 64(2) of Annex I). The recognized infringing objects and the tools intended for their manufacture that have been seized are either destroyed or handed over to the owner of the patent. Persons entitled to literary or artistic property rights may request the President of the Civil Court to order certain action to combat piracy. This consists of prohibiting the committing or ordering the cessation of the infringement; seizure of the allegedly pirated objects; as well as the payment of damages to the person entitled. The amount of the damages is determined in accordance with the relevant provisions of the national civil code. The President of the Civil Court may also order penal sanctions. The border measures provided under Article 51 of the TRIPS Agreement concerning the application by a right holder for suspension of release, are in principle the responsibility of national authorities, which determine the relevant provisions in the national customs code. The incorporation of these provisions into Senegal’s Customs Code is under way. Regarding process patents, Article 66 of Annex I to the revised Bangui Agreement (1999) contains the provisions set out under Article 34 of the TRIPS Agreement concerning the burden of proof in judicial disputes between holders of patents for processes for obtaining products and those accused of having infringed them. It states that "the judicial authorities shall have the authority to order the defendant to prove that the process used to obtain an identical product is different from the patented process in one of the following situations: (a) the product obtained by the process is new; (b) there is a substantial likelihood that the identical product was made by the process and the owner of the patent has been unable through reasonable efforts to determine what process was actually used". These provisions are currently being incorporated into Senegal’s legal system. Competition policy Principles of the pricing regime With the initiation of the post-devaluation economic reform programme, Senegal liberalized some controlled prices (rice, cereal flour, wheat flour). Some key prices are still controlled (Table III.7), for example hydrocarbons, medical services and pharmaceuticals; the price of electricity supplied by SENELEC, a State enterprise, is still controlled, whereas the price of water is currently the subject of an agreement between the State and the concessionaire following the privatization of the State enterprise. The purchase and sale of pharmaceuticals is a State monopoly that covers the fixing of margins for wholesalers and pharmacists. Table III.7 Products, goods and services subject to price controls, April 2003 CategoryPrice regime in 1994Price regime in 2003RiceControlledFreeCoalControlledControlledHydrocarbonsControlledControlledWaterControlledSubject of an agreement between the State and the concessionaireElectricityControlledSubject of an agreement between the State and the concessionaireApproved hospitals, clinics and physiciansControlledControlledCereal flourApprovalFreeButane gasApprovalApprovalWheat flourApprovalFreePharmaceuticalsControlledControlledTariffs for transport ancillariesApprovalApprovalSource: Senegalese authorities. Anti-competitive practices Since the beginning of 2003, policy on competition in the domestic market, which was previously the subject of a Senegalese legal regime administered by the National Competition Commission, has been governed by WAEMU regulations administered by the WAEMU’s Consultative Committee on Competition. When this Committee starts to function, it will be assisted by the national competition commissions (including that of Senegal), which will only have responsibilities at the investigation stage. The following anti-competitive practices are prohibited within the WAEMU: any agreement between enterprises, joint decisions by enterprises or concerted practices among enterprises for the purpose or having the effect of restricting or distorting competition within the Union, as well as the abuse of a dominant position. The latter prohibition also covers concerted action among enterprises (for example, the merger of two or more previously independent enterprises) which creates or reinforces a dominant position. The WAEMU Competition Commission may, however, declare these provisions inapplicable if the anti-competitive practice helps to improve production or distribution of products or promote technical or economic progress. Conditions may be imposed on the enterprises concerned in order to meet those objectives. These provisions also apply to State enterprises and enterprises to which the member States of the WAEMU grant special or exclusive rights. In order to obtain exemption from the relevant provisions or a negative attestation, the WAEMU Competition Commission must be notified of any agreement among enterprises, joint decisions by enterprises and concerted practices among enterprises. In the near future, the Commission intends to define exemptions by category in respect of specialization, research and development or transfer of technology agreements. The Commission may act ex officio or at the request of an interested party for the purpose of suppressing anti-competitive practices. It may order the operators concerned to terminate the anti-competitive practices within a specified period or impose special conditions on them for engaging in their activities, levy fines on the enterprises concerned, or refer the cases to the WAEMU Court of Justice with a view to bringing criminal proceedings. Subsidies and other forms of production aid Senegal notified the АФУХСљКЯВЪЙйЭјзЪСЯ of its various subsidy regimes in 1997, without giving any details of the amounts. They are the free export enterprise, the industrial free-trade zone and the free points regimes, and the regimes established under the Investment Code (section (4)(ii)). The latter three regimes were already in effect at the time Senegal first appeared before the TPRB. Various pressures are being exerted within the WAEMU to reduce subsidies and production aid. As part of the harmonization of the legislation of member States of the WAEMU on taxation of petroleum products, the member States must eliminate direct subsidies for petroleum products within five years as from 2003. This prohibition does not extend, however, to direct subsidies to enterprises which “do not distort competition”. It should also be noted that, since 1997, the WAEMU has been preparing a “WAEMU Investment Charter”, but this is still pending. This project would reduce competition among countries by granting various benefits to attract foreign investors, whose economic advantages are recognized as being minimal. Since early 2003, the policy on State aid within the WAEMU has been governed by WAEMU regulations. These will be administered by the WAEMU Consultative Committee on Competition when it starts to function; the Committee will also decide on matters involving anti-competitive practices (section 4(iv)). These regulations have not yet come into effect in Senegal. “State aid” is defined as any measure which “(i) generates a direct or indirect cost or a reduction in revenue for the State, its components or any public or private body set up or designated by the State for the purpose of administering the aid; and (ii) thereby confers an advantage on certain enterprises or certain production activities”. The only aid prohibited is “State aid liable to distort competition by favouring certain enterprises or certain production activities”. A State aid programme is in principle prohibited following examination by the WAEMU Consultative Committee on Competition. Some State aid programmes are automatically prohibited, however, while others are allowed (Table III.8). Member States must notify any new State aid programme to the Consultative Committee in order to allow it to be examined; the Committee may also examine a programme ex officio on the basis of information received from various sources. If the examination leads to a finding that the State aid programme is illegal, the prohibited programme must be abolished because no countervailing measures are provided within the WAEMU. Table III.8 Categories of State aid programmes under WAEMU regulations StatusInconsistent with the common market without the need for an examination- Subject to the performance of exports to other member States; - Subject to the use of domestic products in preference to products imported from other member States.Consistent with the common market without the need for an examination- Social programmes directed at individual consumers provided that they are granted without discrimination as to the origin of the products; - Intended to remedy damages caused by natural disasters or other extraordinary events; - Intended to promote the carrying out of a major project of community interest or to remedy a serious upheaval in the economy of a member State; - Research activities conducted by enterprises or higher education or research establishments that have contracts with enterprises if the aid covers a maximum of 75 per cent of the cost of industrial research or 50 per cent of the cost of pre-competitive development activities; - Intended to promote the adaptation of existing installations to new environmental rules imposed by the legislation and/or regulations which imply greater constraints on enterprises and a heavier financial burden, provided that the aid: (i) is of a temporary nature and is not repeated; and (ii) is restricted to 20 per cent of the cost of adaptation; or - Intended to promote culture and conservation of the heritage when it does not restrict competition in a significant part of the common market. Source: АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat based on Regulation No. 4/2002/CM/UEMOA. Government procurement Overview Senegal’s government procurement policy was entirely revised in 2002. This was prompted by the evolution of the economic environment and the authorities’ desire to establish a regime consistent with the Model Law on Procurement of Goods, Construction and Services of the United Nations Commission on International Trade Law (UNCITRAL), adopted in 1994. Senegal is not party to the АФУХСљКЯВЪЙйЭјзЪСЯ Plurilateral Agreement on Government Procurement; it is not an observer and does not intend to become one. The Government Procurement Code covers procurement on behalf of the State, local authorities and public establishments, as well as State-owned companies and public limited companies in which the State has a majority holding. The latter two categories were not covered under the previous regime and, consequently, the new Code has broader scope. The other important changes in the new Code are simplified procedures, greater transparency, rapidity and efficacy of procedures, new dispute settlement procedures, and new sanctions against persons committing offences in the course of tendering for or executing government procurement contracts (Table III.9). Regarding efficacy, the new Code abolishes direct orders and makes procurement subject to the principles of publicity and competition, and contracts must be awarded to qualified candidates making the lowest bid. Contracts are subject to control of the tendering procedure and execution and of the quality of the suppliers chosen. Table III.9 New features of the reform of government procurement on behalf of the State, local authorities or public establishments in Senegal SubjectGovernment Procurement Code (2002)Raising the threshold- From CFAF 10 million to 15 million for procurement of supplies; - From CFAF 10 million to 25 million for procurement of construction works and supply of services.Criteria for taking part in the competitionPreviously, a bid was rejected if some administrative document was missing before the bidding was opened. At present, the candidate must submit the administrative document omitted before the definitive attribution of the contract.DecentralizationReplacement of the National Examination Commission (CND),which had responsibility for provisional award of procurement contracts, by a regional procurement commission.Authority to approve contractsDelegation to the ministers who approve contracts awarded by their services for amounts of CFAF 50 million or less. The threshold above which approval must be by the Prime Minister has been raised from CFAF 200 million to 300 million. The Minister responsible for Finance approves contracts for amounts ranging from CFAF 50 million to 300 million.Transparency of proceduresClarification of the conditions applying to the various methods of awarding contracts: invitations to tender (open or selective), adjudication and mutual agreement or direct understanding.FairnessThe supplementary services under one or more clauses must not exceed 25 per cent of the volume of those covered by the original contract or 50 per cent of its amount. A person awarded a procurement contract may not subcontract the entire contract. He may subcontract the execution of certain parts of the contract up to an amount of 40 per cent of the contract subject to prior agreement by the contracting agency.RapidityA time-limit is imposed on the CNCA, which must take a decision within 15 days of the date of acknowledgment of receipt of the file. If the CNCA has not given its opinion at the expiry of this time-limit, the contracting authority may request approval by the Prime Minister. The CNCA must also take a decision within a maximum period of three days concerning the restricted list of enterprises to be consulted in the case of selective invitations to tender.EfficacyProcurement is subject to the principle of publicity and competition and the contracts must be awarded to qualified candidates that make the lowest bid. In order to lessen the risk of awarding contracts to enterprises that are not qualified or not sufficiently qualified, the enterprises concerned must submit a statement attesting to their classification and category.The Prime Minister may set up an interministerial commission in each region to coordinate certain orders by the State so as to benefit from the advantages afforded by centralizing purchases.Settlement of disputesDifferences or disputes related to the execution or award of procurement contracts are settled under two types of procedure: mutual agreement; legal proceedings.Control The CNCA and the CRCAs, on the one hand, and the internal control commission in each entity awarding a procurement contract, on the other, are responsible for control.SanctionsPublic officials guilty of offences by having obtained or tried to obtain an undue advantage from a co-contractor or failing to ensure sufficient publicity, or by not issuing an invitation to compete in conformity with the regulations, are liable to the sanctions laid down in the law establishing the Court of Audit. Article 182 of the Decree provides that persons tendering for a contract are liable to punitive measures in cases of corruption. In addition, entities awarding procurement contracts may decide to exclude a co-contractor from procurement in general if he has committed an offence in the execution or award of procurement contracts (Article 185).Source: АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat based on information provided by the Ministry of Finance of Senegal, “Les innovations de la rщforme des marches publics du Sщnщgal”. Available at: http://www.minfinances.sn/reglmp0.html [16 December 2002]. Procedure for awarding contracts The Code sets the new thresholds for compulsory tendering for procurement contracts (Table III.10). The Code provides for three methods of awarding procurement contracts: invitation to tender, adjudication and mutual agreement or direct understanding. In all cases, the contracting authority, by means of a written consultation with at least five persons, must ensure that candidates capable of fulfilling the contract compete. The conclusion of a contract by mutual agreement without a competition is no longer allowed except in cases where competition is absolutely impossible (monopoly, patent, secret). Basic information concerning the contract – content, method of award, invitation to tender – must be published in the Journal Officiel, but it does not appear on the Internet. The contracting authority must specify the criteria used to assess the bids in the invitation to tender so that all candidates possess the same information regarding the methods used to assess and compare their bids. The criteria used to assess bids must be quantifiable in monetary terms. The Code includes a preference policy: 10 per cent to enterprises under Senegalese law for construction contracts subject to invitation to tender; 10 per cent to suppliers of products of Senegalese origin or manufacture or in the case of contracts for supplies or services awarded following an invitation to tender; participation in invitations to compete and in contracts for services and supplies awarded by direct understanding and financed under the national budget is limited to enterprises established in Senegal, except where international agreements apply in the case of supplies, work or services that cannot be provided or carried out by local enterprises. Table III.10 Procedures for awarding government procurement contracts SubjectGovernment Procurement Code (2002)Threshold for mandatory award of contracts- CFAF 15 million (Ќ 23,400) for contracts for supplies awarded on behalf of the State of Senegal, local authorities, public establishments; - CFAF 25 million (Ќ 39,000) for contracts for work or the supply of services awarded on behalf of the State of Senegal, local authorities, public establishments; - CFAF 30 million (Ќ 46,800) for contracts for supplies, work or the supply of services awarded on behalf of State-owned companies and public limited companies with a majority State holding. Invitation to tender - Open; - Selective if the supplies, work or services can only be provided by a limited number of suppliers or entrepreneurs or if the estimated amount of the contract is less than CFAF 50 million; - Open, preceded by pre-selection (the so-called “prequalification” procedure); - With a competition, when the contracting authority has drawn up a project whose execution will be the subject of a subsequent contract; - In two stages, when candidates make technical bids without prices, giving the contracting authority the possibility of discussing them, followed by an invitation to submit comprehensive bids showing the prices corresponding to the specifications.Authority for approvalContracts for work, supplies or services to the State: - The Prime Minister where the amount is CFAF 300 million (Ќ 468,000) or more or where the contract has been the subject of an unfavourable opinion by the National or Regional Government Contracts Commission; - The Minister responsible for Finance when a favourable opinion has been received from the National Government Contracts Commission and the amount is CFAF 50 million (Ќ 78,000) or more but does not exceed CFAF 300 million (Ќ 468,000); - The contracting minister when the contract has been the subject of a favourable opinion by the National Government Contracts Commission and the amount is CFAF 30 million (Ќ 46,800) or more but does not exceed CFAF 50 million (Ќ 78,000);Table III.10 (cont'd) - The governor of the region when a favourable opinion has been given by the Regional Government Contracts Commission and the amount is less than CFAF 30 million (Ќ 46,800), with the exception of the region of Dakar, where the approval of procurement contracts is the responsibility of the contracting minister.Contracts awarded on behalf of public establishments: - The Prime Minister where the amount is CFAF 150 million (Ќ 234,000) or more or where the contract is the subject of an unfavourable opinion by the competent Government Contracts Commission; - The chairman of the governing board where the amount is CFAF 50 million (Ќ 78,000) or more but does not exceed CFAF 150 million (Ќ 234,000); - The director general of the public establishment where the amount does not exceed CFAF 50 million (Ќ 78,000). Contracts awarded on behalf of State-owned companies and public limited companies in which the State has a majority holding: - The director general of the company irrespective of the amount. Source: АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat, on the basis of Law No. 2002-50 of 30 May 2002.  IMF (2001b).  Law No. 94-69 of 22 August 1994.  Law No. 94-67 of 22 August 1994 and Decree No. 95-132 of 1 February 1995.  Article 78 of the Customs Code (1987). Applications for cards must include the following documents: an information sheet purchased from the Chamber of Commerce; a certified photocopy of the trader's card or entry in the Commercial Register; a certified photocopy of registration with the National Centre for the Identification of Enterprises and Associations (NINEA); two identity photos for natural persons; the articles of association and list of principal shareholders for legal persons; a CFAF 10,000 revenue stamp; and CFAF 8,000 in cash to cover the cost of scanning the import-export card.  Law No. 87-47 of 28 December 1987.  Regulation No. 09/2001/CM/UEMOA.  Articles 71 to 77 of the Customs Code (1987). See also Article 80 of the WAEMU Customs Code.  АФУХСљКЯВЪЙйЭјзЪСЯ document G/PSI/N/1/Add.4 of 9 October 1996. This is covered by Decree No. 91-1221 of 14 November 1991, whose implementing procedures are determined in Order No. 1110/MEFP/MDB of 25 February 1997. The programme was suspended between February and September 2001 because the contract with the companies concerned (SGS and Veritas) had expired.  For example, automobiles (Chapter 87), with the exception of new spare parts.  Pursuant to Article 99 of the Customs Code (1987), importers may present for payment duly secured bonds, with a maximum expiry date of four months, but this is not allowed when the amount to be paid is less than CFAF 1 million.  Regulation No. 5/99/CM/UEMOA.  Article 16 of Regulation No. 5/99/CM/UEMOA.  Article 2 of Regulation No. 4/99/CM/UEMOA.  АФУХСљКЯВЪЙйЭјзЪСЯ document G/C/W/390 of 26 June 2002.  GATT (1994), Volume 1, Table AIV.2.  Prior to this, Senegal’s tariff differed from the CET in three respects: 786 headings in Senegal’s tariff had no counterpart in the CET; 151 headings in the CET did not appear in Senegal’s tariff; and 146 headings in Senegal’s tariff were not classified in accordance with the CET.  The following are exempt: goods acquired under financing arrangements with foreign partners, subject to a specific clause on exemption from any fiscal or parafiscal levy; and goods imported in accordance with diplomatic privileges (Regulation No. 2/2002/CM/UEMOA).  Additional Act No. 4/96.  Law No. 95-04 of 5 January 1995. The products affected are onions, potatoes, bananas, tomato concentrate, vegetable oil, bananas, polypropylene bags, grey Portland cement and wheat flour. The degressive and temporary nature of the measure has been respected as regards tomato concentrate, vegetable oil, polypropylene bags, grey Portland cement and wheat flour.  Decree No. 89-454 of 13 April 1989.  GATT (1994), Volume I, Chapter IV(2)(iii)(a).  Annex No. 2 to Regulation No. 6/99/CM/UEMOA on adoption of the TCI lists the following products on which the TCI is imposed: bovine meat; edible poultry meat and offal under NO 01 05; condensed milk; potatoes; onions; bananas; maize; rice; sorghum; millet; wheat flour; unrefined vegetable oil; refined vegetable oil; sugar; tomato concentrate; cigarettes and cigarillos.  The TCI is applied in two different ways: if the customs value is lower than the trigger price (threshold price) set by the WAEMU Commission, the TCI is imposed at a rate of 10 per cent of the value calculated as from the trigger price. For this purpose, the duties and taxables payable apply to the same trigger price (the trigger price is calculated according to the following formula: PD = (0.3*CM + 0.7*CPI) with PD being the trigger price; CM = the global price of the product; and CPI = cost of domestic production of the product. On the other hand, if the price of the product is guaranteed on foreign markets (as is the case for sugar), member States may decide to opt for equalization, for which the amount is composed of the difference between the value determined as from the trigger price, on the one hand, and, on the other, the c.i.f. value determined on the basis of the spot price. For products at guaranteed prices, the trigger price is calculated as follows: PD = ((PGUE+PGUSA+PMS)/3 + FA), where PD = trigger price; PGUE = guaranteed European Union price; PGUSA = guaranteed United States of America price; PMS = spot market price; and FA = shipping costs. The current trigger prices per tonne fixed by the WAEMU Commission are currently: CFAF 261,464 for granulated brown sugar, CFAF 321,464 for brown sugar in lumps, CFAF 325,056 for granulated white sugar, and CFAF 385,059 for white sugar in lumps.  Regulation No. 3/1999/CM/UEMOA.  Regulation No. 25/2002/CM/UEMOA.  Table AIII.1.  Senegal has undertaken gradually to lower the bound rate on butter, some dairy products and beer to 15 per cent by 2005. As a result of the application of the WAEMU’s TEC, some of these products are currently in category 3 of the TEC (consumer goods) and are subject to a customs duty of 20 per cent.  Directive No. 3/98/CM/UEMOA.  When the ex-factory selling price excluding tax or customs value plus the duties and taxes collected by the customs (not including VAT and the special tobacco tax) is CFAF 250 or more per packet of 20 cigarettes.  Law No. 2002-07 of 22 February 2002.  WAEMU Commission (2002).  Directive No. 6/2001/CM/UEMOA.  Directive No. 2/98/CM/UEMOA.  Law No. 2001-07 of 18 September 2001.  Additional Act No. 4/96, as amended by Additional Act No. 1/97 and Additional Act No. 4/98. Regulation No. 4/2001/CM/UEMOA exempts imports of inputs taxed more highly than certain finished products from application of the CET. These are imported under a suspensive customs regime if they are to be used to manufacture pharmaceuticals (Chapter 30 of the HS), books, brochures and printed matter (49 01), or certain machinery, appliances and parts thereof (84 32 10 00 00; 84 32 30 00 00; 84 32 90 00 00; 84 37 10 00 00; 84 37 80 00 00). Under the CET structure, pharmaceuticals are social products in the zero category (no customs duty applies) and inputs used to manufacture such pharmaceuticals are therefore exempt.  Annex to Decision No. 01/99/COM/UEMOA.  Additional Protocol No. III establishing the WAEMU rules of origin.  АФУХСљКЯВЪЙйЭјзЪСЯ documents G/LIC/N/3/SEN/1 of 11 February 1997 and G/LIC/N/1/SEN/1 of 23 October 2002.  Law No. 66-03 of 18 January 1966.  Law No. 64-52 of 10 July 1964. Their import, manufacture, possession and transport are prohibited.  Decree of 26 May 1937.  Decree of 26 January 1926. Their import, export, storage and deposit are prohibited.  International convention of 12 September 1923, implemented by a decree dated 3 July 1942.  Decree No. 96-584 of 9 July 1996.  GATT (1994), Volume I, Chapter IV(2)(viii).  Decrees No. 94-669 of 30 June 1994, No. 94-1033 of 10 October 1994, No. 94-1171 of 31 October 1994, No. 941172 of 31 October 1994, No. 94-1426 of 12 December 1994, No. 95-023 of 9 January 1995, No. 95-78 of 20 January 1995, No. 95-177 of 16 February 1995, No. 95-1005 of 7 November 1995, and No. 96-584 of 9 July 1996.  Decree of 19 July 2002.  АФУХСљКЯВЪЙйЭјзЪСЯ document G/TBT/CS/N/27 of 23 February 1996.  The 2001 edition comprises 171 standards broken down as follows: 57 for the building and civil engineering sector, 46 for the agro-food sector, 14 relating to basic standards (for example, sizes and units), 55 for chemical/environmental matters, 2 for administration and trade, and 9 for the chemical industry.  АФУХСљКЯВЪЙйЭјзЪСЯ documents G/TBT/Notif.97.348 of 15 July 1997, G/TBT/Notif.00/472 of 3 October 2000, G/TBT/Notif.00/473 of 3 October 2000, and G/TBT/Notif.00/474 of 5 October 2000.  Decree No. 84-14 of 2 February 1984.  Law No. 94-68 of 22 August 1994. АФУХСљКЯВЪЙйЭјзЪСЯ document G/ADP/N/1/SEN/1 of 31 July 1996.  АФУХСљКЯВЪЙйЭјзЪСЯ document G/ADP/N/4/Add.1/Rev.13 of 16 April 2002.  АФУХСљКЯВЪЙйЭјзЪСЯ document G/SCM/N/19/Add.1/Rev.10 of 18 October 2002.  Regulation No. 9/2003/CM/UEMOA.  АФУХСљКЯВЪЙйЭјзЪСЯ document G/SG/N/1/SEN/1 of 1 November 1996.  Regulation No. 14/98/CM/UEMOA.  Article 7 of Regulation No. 14/98/CM/UEMOA.  The State has a 10 per cent holding, while the other shareholders are foreign oil companies such as Elf Aquitaine, Total, BP, Shell, Texaco and Exxon.  Decree No. 94-668.  АФУХСљКЯВЪЙйЭјзЪСЯ document G/SCM/N/3/SEN of 27 January 1997.  GATT (1994), Volume I, Chapter IV(3)(x)).  The other member countries of the OHADA are Benin, Burkina Faso, Cameroon, the Central African Republic, Chad, Congo, Cєte d’Ivoire, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mali, Mauritania, Niger and Togo. See http://www.ohada.com.  President Wade’s large-scale projects are the new international airport in Dakar, the toll motorway, the standard-gauge railway, the West African business centre, the future port, the mineral port at Bargny, and the stabilization of the coasts and cliffs in Dakar.  Law No. 87-25 of 18 August 1987, amended by Law No. 89-31 of 12 October 1989.  АФУХСљКЯВЪЙйЭјзЪСЯ documents G/SCM/N/3/SEN of 27 January 1997 and G/SCM/N/3/SEN/Suppl.1 of 21 November 1997.  See also the United States Department of Trade report on Senegal. Available at http://www.ita.doc.gov [3 January 2003].  Defined in Article 17 of the Code. A small- or medium-sized enterprise is one that invests CFAF5 to 200 million, creates at least three jobs for Senegalese nationals, and keeps proper accounts.  The Dakar Chamber of Commerce has set up an arbitration centre to settle disputes.  Senegal has signed bilateral investment agreements and treaties with 10 States, of which eight are in force: Germany (1966), Republic of Korea (1985), the Netherlands (1981), the United States of America (1990), Romania (1984), the United Kingdom (1984), Sweden (1968) and Switzerland (1964).  There are, however, such limits in sectoral codes, such as telecommunications, which are not covered by the Investment Code.  Zone A includes the city of Dakar and its surroundings; Zone B covers the rest of the Dakar region and the region of Thiшs; Zone C includes the regions of Diourbel, Louga and Kaolack; and Zone D covers the regions of Fatick, Kolda, Tambacounda, Ziguinchor and Saint-Louis.  Law No. 95-34 of 21 December 1995 and Implementing Decree No. 96-869 of 15 October 1996.  Law No. 74-06 of 22 April 1974 establishing the Dakar Industrial Free-Trade Zone, amended by Law No. 79-21 of 24 January 1979 and Law No. 91-30 of 12 April 1991 on the status of free points. See GATT (1994), Volume I, Chapter III(3).  АФУХСљКЯВЪЙйЭјзЪСЯ documents G/SCM/N/3/SEN of 27 January 1997 and G/SCM/N/3/SEN/Suppl.1 of 21 November 1997.  The “Societщ Ouest-Africaine des Bщtons Industriels v. Sщnщgal” case, No. ARB/82/1, is the only case dealt with by the ICSID.  The APIX has 30 days to examine applications for approval, i.e. 10 days for approval itself and 20 days for the administrative formalities. The APIX explains that approval is tacit if there is no reply within 10 days following the application.  The Labour and Social Security Code, Law No. 97-17 of 1 December 1997, the National Interprofessional Collective Agreement and the Collective Agreement governing the particular sector of activity. All workers must be registered with the social security authorities.  The other members of the Bangui Agreement (1977) are Benin, Burkina Faso, Cameroon, the Central African Republic, Chad, Congo, Cєte d’Ivoire, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mali, Mauritania, Niger and Togo (http://www.wipo.oapi.net).  OAPI, “Information Memo on the Enforcement of the Revised Bangui Agreement”. Available at http://www.wipo.oapi.net [5 January 2003].  Senegal has not yet acceded to the Lisbon Arrangement (1958), as revised at Stockholm (1967), the Vienna Agreement (1973), the Budapest Treaty (1977), the Rome Convention (1961) for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, and the International Convention on the Protection of New Varieties of Plants (1961), as revised.  Regarding the two intellectual property protection treaties administered by the WIPO that are not yet in force, Senegal has not signed the Geneva Act of the Hague Agreement Concerning the International Deposit of Industrial Designs (1999) or the Patent Law Treaty (2000). On 20 February 2000, Senegal ratified the Act amending Article 9.3 of the Convention Establishing the WIPO, which has not yet entered into force.  A licence must be issued to an applicant at the end of a period of three years following the application for the patent (four years under the 1977 Bangui Agreement) subject to one or more of the following conditions: where the patented invention is not being worked in a member State; where the industrial working of the patented invention does not meet the demand for the protected product on reasonable terms; where the patent owner refuses to grant a licence on reasonable commercial terms and procedures unless the owner of the patent provides legitimate reasons for the non-working of the invention. Under the 1977 Bangui Agreement, a licence had to be issued to an applicant if the industrial working of the invention was prevented or hindered by the import of the patented product, but this requirement has been eliminated in the revised Bangui Agreement (1999). Title IV also declares that an ex officio licence may be issued for the exploitation of a patented invention that is of vital interest to national defence, public health or the national economy.  The OAPI has a guide for applicants on its website (http://www.wipo.oapi.net).  The list of approved agents is available on the OAPI site (http://www.wipo.oapi.net).  Law No. 73-52 of 4 December 1973.  Journal: Senegal, “La Contrefaчon gangrшne la culture africaine”, http://www.afrik.com/ porte/naviporte/senegal/senegal-553-3.htm [12 December 2002].  Under the 1977 Bangui Agreement, no penalty could be applied if, at the end of a period of five years from the filing of the application for a patent, the patent had not been worked. This provision has been eliminated in the revised Bangui Agreement (1999).  The WAEMU is currently preparing the WAEMU Customs Code, of which only the first part has been completed, and this came into effect on 1 January 2003 (section (2)(ii)).  The price of hydrocarbons is revised every four weeks according to trends in international prices. The revision may be suspended for political reasons, as was the case in 2000 (IMF (2000a)). Butane gas is subject to the same regime, but it is subsidized (CFAF 40,363/tonne for 6 kg bottles and CFAF 39,901/tonne for 2.7 kg bottles) because it is used by medium and lower sectors of the population for domestic purposes. The Senegalese authorities indicate that hydrocarbons are not subsidized.  The Pharmaceuticals and Medicines Directorate of the Ministry of Health, Hygiene and Prevention keeps a list of pharmaceuticals of a social nature (for example, aspirin, penicillin) whose components and prices are fixed at the request of the Domestic Trade Directorate of the Ministry of Small- and Medium-Sized Enterprises and Trade.  Ministerial Order No. 4375/MSAS/DPH of 13 June 1994 determines price adjustments for imported products included in the pharmaceutical monopoly as follows: the selling price to the public is obtained “by adding to the wholesale price excluding taxes the c.i.f. cost (10 per cent), the local transit cost (1.5 per cent of the c.i.f. value), the customs stamp at the official rate, and the margins for wholesalers-distributors and pharmacists”. The latter margins are fixed as follows: for products included in the list drawn up by the Pharmaceuticals and Medicines Directorate, except for those in bulk, the margin of the wholesaler-distributor is 9 per cent of the selling price to pharmacies and the pharmacist’s margin is 9 per cent of the selling price to the public; for products not included in the list, except for those in bulk, the margin of the wholesaler-distributor is 15.5 per cent of the selling price to pharmacies and the pharmacist’s margin is 28.91 per cent of the selling price to the public; for products in bulk, the margin of the wholesaler-distributor is 18.02 per cent of the selling price to pharmacies and the pharmacist’s margin is 36 per cent of the selling price to the public.  Law No. 94-63 of 22 August 1994 on pricing, competition and disputes, and Decree No. 96-343 implementing Articles 3 to 14 and 16 to 22 of Law No. 94-63.  Regulation No. 2/2002/CM/UEOMA on anti-competitive practices within the WAEMU and relevant procedures, established by Regulation No. 3/2002/CM/UEMOA.  АФУХСљКЯВЪЙйЭјзЪСЯ documents G/SCM/N/3/SEN of 27 January 1997 and G/SCM/N/3/SEN/Suppl.1 of 21 November 1997. Senegal benefits from the provisions of Article 27 and Annex VII of the Agreement on Subsidies and Countervailing Measures.  Directive No. 6/2001/CM/UEMOA.  Article 12 of Directive No. 6/2001/CM/UEMOA.  IMF (2001b).  Regulation No. 4/2002/CM/UEMOA.  Article 1 of Regulation No. 4/2002/CM/UEMOA. See also Article 1 of the АФУХСљКЯВЪЙйЭјзЪСЯ Agreement on Subsidies and Countervailing Measures.  Law No. 2002-50 of 30 May 2002, which replaces Decree No. 82-690 of 7 September 1982.  http://www.uncitral.org/english/texts/procurem/ml-procure.htm [10 January 2003]. WT/TPR/S/119 Trade Policy Review Page  PAGE 64 Senegal WT/TPR/S/119 Page  PAGE 63 Page III. PAGE \* MERGEFORMAT 1 ' 1 @ A ЄЅёђ\]stўџЦ Ч ы'ь'л*м* - -Ш-Щ-О1П1Q2R2W5X5ж7з7њ7.8|8}86:B:e:k:l:л:d;d<l<Р<С<й<„=…=а=б=JAKAэBюBЦCЧCAEBEqFrFIIpIqI†JJ8K9K:KEKFKПKРKeLfLtLuLvL§ііііііііііііііі§іђьђщьхщсо§ііііііііі§іђщђщзбзЪз B*CJH*h B*CJh 5B*CJhCJ6CJCJhCJ 5CJh5CJ j0JU6P#3‹ъ t„“кгg>boCV#FШ Y#Ÿ#Ќ#­#1$2$1%§ћљїїїљїљїїїїћљїљїїїїїѕѕяѕя„ „`њ#3‹ъ t„“кгg>boCV#FШ Y#Ÿ#Ќ#­#1$2$1%2%&&&&''f)›+ --Р1I4и7ч7њ7.8/86:B:k:l:m:Ё:Ђ:­:Ў:Џ:Й:Ф:Х:Я:к:л:х:ш:ь:э:я:ё:ђ:є:њ:џ:;;;;;;;;;;;;; ;!;$;(;);,;2;7;8;:;<;=;B;D;H;I;ўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўd1%2%&&&&''f)›+ --Р1I4и7ч7њ7.8/86:B:k:l:m:Ё:§ї§ї§ї§ѕѕѕѓѕѕѕѓё§§ѕьььма $$$Є<Є<$$$„9Є<Є<$ ЦЫ$$„ „`њЁ:Ђ:­:Ў:Џ:Й:Ф:Х:Я:к:ѓѓЌДœѓѓѓѓŽ $$$„ќЄ<Є<$$$„9Є<Є<$ ЦЫF$$–l44жж\j &p#Ё џџџџч эџџџџƒ  $$$Є<Є<$ к:л:х:ш:ь:э:я:ё:Є\”ˆˆ|ˆp $$„dЄxЄ$ $$„ЄxЄ$ $$„ЦЄxЄ$$„9ЄxЄ$ Ц>Ы@[$$–l4жжˆj : &Ыp#Ё џџџџѓџџџџєџџџџэџџџџњџџџџ‰џџџџё:ђ:є:њ:џ:;;;;;;;;ЄL”ˆˆ|ˆpЄP”ˆˆ| $$„dЄ(Є$ $$„Є(Є$ $$„ЦЄ(Є$$„9Є(Є$ Ц>Ы@[$$–l4жжˆj : &Ыp#Ё ѓєэњ‰ ;;;;;; ;!;$;(;);,;2;ѓчŒ@|ѓѓpѓчŒP|ѓ $$„Є(Є$$„9Є(Є$ Ц>Ы@[$$–l4жжˆj : &Ыp#Ё ѓєэњ‰ $$„dЄ(Є$ $$„ЦЄ(Є$ 2;7;8;:;<;=;B;D;H;I;K;M;N;ѓчѓл€Dpѓѓчѓл€X$„9Є(Є$ Ц>Ы@[$$–l4жжˆj : &Ыp#Ё ѓєэњ‰ $$„dЄ(Є$ $$„Є(Є$ $$„ЦЄ(Є$ I;K;M;N;Q;S;W;X;^;c;d;˜;d<Р<С<й<к<Ы>эAШCБсАљБѕ:А­ЙѓА­ПKЩўСKбKюKГЂГЂГЂГЂ%ГЂ&ГЂ-ГЂ7ГЂ8ГЂ9ГЂ:ГЂ;ГЂL?LELNLTLYL_LeLfLvLwLxLyLzL{L|L’L˜LLЂLІLЋLЌLиLрLхLъL№LѕLіLMM MMMMM5M6M7M8M9M:M;MMMSMXM]MaMfMgMwMM„M‰MM”M•MўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўdN;Q;S;W;X;^;c;d;˜;d<яуузуЫpg\ $„а„0§ Ца@ $„а„0§ЄP[$$–l4жжˆj : &Ыp#Ё ѓєэњ‰ $$„dЄ(Є($ $$„Є(Є($ $$„ЦЄ(Є($$„9Є(Є($ Ц>Ы@ d<Р<С<й<к<Ы>эAШCHrI:KFKПKРKСKбKюKLієёёюьььььччёлббб $$Є<Є<$ $$„qЄ$Є$$$$$$ $„n„’ћЄPLLLL%L&L-L7LКЬЏ “ŠŠŠ$Є<Є<$ $„Ѓџ„]Є<Є<$$„Oџ„-џ„гЄ<Є<$ $„qЄ$Є$$E$$–4жж\тџ }yу"рцџџџџ€›р:џџџџ€Ь7L8L9L:L;LLЂ—ŽŽŽ‡ŽЄЄ$$ЄЄ$ $„qЄЄ$]$$–”Š4жжˆтџ Ш}y.у" цџџџџџџџџр„џџџџџџџџрџџџџџџџџ :џџџџџџџџрлџџџџџџџџрёџџџџџџџџ>L?LELNLTLYL_LeLЂœ™‡~$„Є$$„ўЄ$$„ЦЄ$$„qЄ$]$$–”~4жжˆтџ Ш}y.у" цџџџџ „џџџџ џџџџ :џџџџ лџџџџ ёџџџџeLfLvLwLxLyLzL{L|L’L˜LLЂLЅX–‹~sh‹ЅР–‹‹s $„Є(Є$ $„ўЄ(Є$ $„Ц„ћџЄ(Є$ $„ЦЄ(Є$$„qЄ(Є$ ЦЊY$$–жжˆтџ Ш}y.у"цџџџџ„џџџџџџџџ:џџџџлџџџџёџџџџ vL‘L’LM:MKMLMuMvM•MšNЊNВNТN(P.PƒPГSДSЕSлS€UІUщWъWXXXDXEXкZлZT\U\Ь\д\ѕ\і\œ^^јaљagbhbўnџnЦqЧq‹rŒr‚vƒvІvЇvГvДvеvжvыvьvwwpwqwВwГwxx9z:zЅ{І{ц{ч{ь€э€№ƒёƒW†X†њѓњьњѓњѓњщњщњщхтлййдШдлллйллллллллллллллллллллллj0TЕB CJUVmH jU6 j0JUCJ6CJCJ 5B*CJh B*CJH*h B*CJhOЂLІLЋLЌLиLрLхLъL№LѕLіLMM Mєщ(€щщuєщˆ€щщ $„ўЄ(Є$$„qЄ(Є$ ЦЊY$$–жжˆтџ Ш}y.у"цџџџџ„џџџџџџџџ:џџџџлџџџџёџџџџ $„ЦЄ(Є$ $„Є(Є$ MMMMM5M6M7M8M9M:M;MMMSMXMєщо„Œyооєщо„Аyоо $„qЄ(Є$Y$$–жжˆтџ Ш}y.у"цџџџџ„џџџџџџџџ:џџџџлџџџџёџџџџ $„ЦЄ(Є$ $„Є(Є$ $„ўЄ(Є$XM]MaMfMgMwMM„M‰MM”Mєщо„ИynncXn $„Є(Є($ $„ўЄ(Є($ $„ЦЄ(Є($ $„qЄ(Є($Y$$–жжˆтџ Ш}y.у"цџџџџ„џџџџџџџџ:џџџџлџџџџёџџџџ $„ЦЄ(Є$ $„Є(Є$ $„ўЄ(Є$ ”M•M”NЌNФNјN(PƒP„PЕSлSмS€UІUЇUЅ—‡‡……ƒ€…ƒ……$„а„0§ЄP„а„0§Єx„а„0§„а„0§ЄPY$$–жжˆтџ Ш}y.у"ц„:лё•M”NЌNФNјN(PƒP„PЕSлSмS€UІUЇUщWXXZV\@^˜`›aБaюd!g1giOk^nnn%pJr$vSvыxyЇ{u~`ю€eƒц…ћ…ЗˆEŒSŒИŽмŽэŽrЦй‘ј‘д”˜˜š0šlšFžЋ cЂfІŠІœІЈbЉCЋSЋD­}АYГ-ЖДКШМдМ НННўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўёуўўўжШўўўўўўўўўў№ћџџ9   №ћџџу§џџ9  ? у§џџaєџџ9   aєџџЭїџџ9  = ЭїџџOЇUщWXXZV\@^˜`›aБaюd!g1giOk^nnn%pJr$vSvыxyЇ{u~`ю€eƒ§ћљ§§§§§љ§§љ§§§ї§§§ї§ї§§§§ї§eƒц…ћ…ЗˆEŒSŒИŽмŽэŽrЦй‘ј‘д”˜˜š0šlšFžЋ cЂfІŠІœІbЉCЋSЋD­§ћ§§ћ§љћ§ћ§ћ§§ћ§љћ§§§§ћї§§ї§X†е‡ж‡ш‡щ‡ЕˆЖˆn‰o‰ЎŠЏŠх‹ц‹,Ž-ŽБВG’H’є’ѕ’;™C™д›е›ЈЈЭЈЮЈЉЉWЊXЊЗЎИЎgВhВхВцВ+Ж,ЖjИkИШМ=НЦ%ЦџШЩЩЩSЩTЩ[ЩbЩщЩъЩШЪЩЪЫЫђЮѓЮ6вyвzв‹вЇвЉвбдгдvжwж€ж†ж‚зи0н2нŠс‹сЖуЗу|чучфч$шъъ6ы7ыјјјјјјјјјјіјјјјјјјјјјђяђяђяђяьшьјјјјђяђяђяђяђшьјјјјђяђяђяфCJH*6CJCJCJ5CJ6 j0JUZD­}АYГ-ЖДКШМдМ ННН%Н=Н>НEНFНGНHНIНJНKНLН§§§§§ћћјјјјАpјјјјјјјјH$$–l4 tржж\ŠєАp#iџџџџqџџџџџџџџjџџџџџџџџDџџџџ$Н%Н=Н>НEНFНGНHНIНJНKНLНMНNНOНPНQНRНSНTНZО[О\О]О^О_О`ОaОIПJПУПФП(РpІЇЍЭСЏРАРБРВРГРјРССС С!С"С#С$С%С&С'СbСcСЅСІСЇСЈС8Т9ТvТwТЃТЄТЅТЫТЬТЭТЮТЯТаТбТ&У'УЌУиУйУФФФФLФMФNФOФiФjФkФlФuФŠФžФбФвФХХwХўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўdLНMНNНOНPНQНRНSНTНZО[О\О]О^О_О`ОaОIПJПУПФП(РpІЇЍЭСЏНќќќќќќќќќќќќќќќќќќќќѕќќќќќќЄxЄx$$ЏРАРБРВРГРјРССС С!С"С#С$С%С&С'СbСcСЅСІСќќќќќїА,ќќќќќќќќќќќќќF$$–l tржж\ŠєАp#iџџџџџџџџџџџџqџџџџџџџџџџџџџџџџjџџџџџџџџџџџџџџџџDџџџџџџџџџџџџЄx$$ІСЇСЈС8Т9ТvТwТЃТЄТЅТЫТЬТЭТЮТЯТаТбТ&У'УЌУиУќќќќќќїќАаќќќќќќќќќїќF$$–l tржж\ŠєАp#iџџџџџџџџџџџџqџџџџџџџџџџџџџџџџjџџџџџџџџџџџџџџџџDџџџџџџџџџџџџЄx$$иУйУФФФФLФMФNФOФiФjФkФlФuФŠФžФбФвФХХќќќќЕмќАААААААААќАААА$$F$$–l tржж\ŠєАp#iџџџџџџџџџџџџqџџџџџџџџџџџџџџџџjџџџџџџџџџџџџџџџџDџџџџџџџџџџџџ$ХwХxХyХпХрХЦ Ц Ц Ц Ц ЦЦЦЦ%ЦњњњњњњњњњњњњњГXЎ$$F$$–l tржж\ŠєАp#iџџџџџџџџqџџџџџџџџџџџџjџџџџџџџџџџџџDџџџџџџџџ$$wХxХyХпХрХЦ Ц Ц Ц Ц ЦЦЦЦ%Ц&Ц'Ц‰ЦŠЦШЦєЦѕЦіЦїЦ\Ч]Ч^ЧлЧмЧ Ш!ШъШ/ЩPЩQЩRЩSЩTЩbЩcЩЩЫiЭєЮZа5в6вBвyвzввŠв‹вŒв˜в™вšв›вœввžвŸвЅвІвЇв5г6гyгег;д­дбд?е^е“е*жuжvжwж†ж‹жZмўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўў№ўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўтећџџџ9  K ћџџџ­аџџ9   ­аџџанџџ9   анџџQ%Ц&Ц'Ц‰ЦŠЦШЦєЦѕЦіЦїЦ\Ч]Ч^ЧлЧмЧ Ш!ШъШ/ЩPЩQЩRЩиД гггггггггггггггггггг$$'$$–l4 tржжp#iџџџџџџџџџџџџџџџџRЩSЩTЩbЩcЩЩЫiЭєЮZа5в6вBвyвzввŠвИЖЖЖДВВВВВЖЏЏЏЊЊ$$$F$$–l tржж\ŠєАp#iџџџџџџџџqџџџџџџџџџџџџjџџџџџџџџџџџџDџџџџџџџџŠв‹вŒв˜в™вšв›вœввžвŸвЅвІвЇв5г6гyгег;д­дбд?е^е“еЮАЩЩЩЩЩЩЩЩЩЩЩЦЩЩЩЩЩЩЩЩЩЩ$$$0$$–l tржж0”џJp#Єл!“е*жuжvжwж†ж‹жZмОм3п^пgпŒс&ф|чˆчучфчьчш$шњњњЩСПНГНБПНННЏЏЏЌЌЌ$  & FA Цhа$dhЄx0$$–l tржж0”џJp#Єџџџџл!џџџџ$$ZмОмо3п^пgпŒс&ф|чˆчучфчьчш$ш%ш-шqшzш{шŠш’ш›шœшИшлшўшџшщщ"щ#щ/щRщuщvщщ’щ—щ˜щЗщИщЙщКщХщущъъъъCъLъUъVъcъlъuъvъ—ъœъЅъІъХъЪъгъдъѓъјъыы8ы=ыFыGыjыoыxыyыzыШыныоыїыšэПя№'№(№ПђЖєёяясяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяоПџџ9   оПџџƒЭџџA   ƒЭџџY$ш%ш-шqшzш{шŠш’ш›шХXРРР‡„РРР8$$–lжжFœ ЄЌ#€џџџџ€џџџџ€џџџџЄ<$:$$–l4жжFœ ЄЌ#›шœшИшлшўшџшщщ"щ#щ/щRщuщvщщ’щ—щЦŒСССЦСССЦLСССЦˆСССЄ<$8$$–lжжFœ ЄЌ#€€€—щ˜щЗщИщЙщКщХщущъЦˆСССˆ ~СС Є<$ Ца8$$–lжжFœ ЄЌ#€џџџџџџџџ€џџџџџџџџ€џџџџџџџџЄ<$8$$–lжжFœ ЄЌ#€џџџџ€џџџџ€џџџџъъъъCъLъUъVъЦXП›јˆˆO€8$$–lжжFœ ЄЌ#€џџџџ€џџџџ€џџџџЄ<$„„фўЄ<$ Ца$$$–l4жжЌ#€џџџџџџџџџџџџџџџџ$Є<$8$$–lжжFœ ЄЌ#€џџџџ€џџџџ€џџџџVъcъlъuъvъ—ъœъЅъІъХъЪъгъдъѓъјъыы8ы=ыFыGыjыѕ№№ЗРѕ№№ЗИѕ№№ЗИѕ№№З№№№ЗШ№8$$–lжжFœ ЄЌ#€€€Є<$ Є<$ Ца7ыhыiыzы|ыоыхыїыSяTяНяОя№'№GѓHѓѓšѓ”і•і|ї}їќњћVџWџ[\]ƒCD+‘’вгъыПпДфŒ У m n ƒ Ї | Ѓ O  , - a c М Н о п 89‡ЅЖЌ­ˆ‰ЏА,-.ВЇЎЧ Ё  P$§љ§љ§ѕђыыщыщыыщыыщыуоук§љо§о§о§о§у§о§о§о§одо§одо§о§ѕђыыыык§ѕђыы CJH*mH 5CJCJmH  5CJmH 6 j0JUCJ6CJCJH*CJTjыoыxыyыzыШыныоыїыšэПя№'№(№ПђЖє~їmљќњћћњњСПЗППВААЎППАААААППdh„а„0§Єx8$$–lжжFœ ЄЌ#€€€Є<$Жє~їmљќњћћЄ§‰ўХџ]ƒ„ъ+7‘’šВвгыRПРпGДЕф6 Œ  У  m n ƒ „ Ї  | } Ѓ і O P  д , - c h М Н р х 89‡œЖЗ›џr…І.:}~‡œБВЗТЧШЭиуфёќZ[gўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўў№ўўўўўўўўўўўўўўўўўўўўўўўўўўŸ‡џџ9   Ÿ‡џџ_ћЄ§‰ўХџ]ƒ„ъ+7‘’šВвгыR§§§њїї§ѕ§ѓѓѓъъъАДЉž L$„9ЄxЄ($$Єx$:$$–l4жжFм&p#ањОL$Є<Є<$L$$RПРпGДЕф6 Œ  У  m єЛдДєєЛ`Дєє{„Дєє8$$–lжжFм&p#аџџџџњџџџџОџџџџ$Єx$8$$–lжжFм&p#ањО L$„9ЄxЄ($ m n ƒ „ Ї  | } Ѓ і ЦXСф–‹‹RL–‹8$$–lжжFм&p#аџџџџњџџџџОџџџџ L$„9ЄxЄ($$Єx$$$$–l4жжp#аџџџџџџџџџџџџџџџџL$$8$$–lжжFм&p#аџџџџњџџџџОџџџџ і O P  д , - c h М Н р х 8єЛtДєєЛ@ЋЋєЛ№ЋЋєL$ЄxЄ($$Єx$8$$–lжжFм&p#ањО L$„9ЄxЄ($ 89‡œЖЗ›џr…І.:}~‡ЦТРРРРООООМКЗВВВЄ $$$„9Є<Є<$$$$LЄx8$$–lжжFм&p#ањО‡œБВЗТЧШЭѓхЌXž’’YpK $$$„9Є(Є$8$$–lжжF”џ† дp# џџџџТџџџџ& џџџџ $$„qЄxЄ$ $$$„9ЄxЄ$8$$–lжжF”џ† дp# Т& $$„q„нџЄ<Є<$ $$„qЄ<Є<$ЭиуфёќZ[grГДпъѓѓКЌѓѓКLЌѓѓКdЌѓѓКЁ˜ „qЄ(Є$ $„9Є(Є$ $$$„9Є(Є$8$$–lжжF”џ† дp# Т& $$„qЄ(Є$grГДпъѕі &/0<EJK[fqr”ІЇЧШуфвš"9$њ%&&Ѓ'*ь+Ю-\0h0Ѓ0Є0Ћ0Ќ0­0ѕ051œ11у1p2Ш2Z3q4и5i6j6k6Ќ6­6Ф6Э6О8œ<Ј<+=,=4=W=X=n=А=>>@>'?(?9?с?т?@u@ь@]A^AyA6Bўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўў№ўўўўўўўўўўўўўўўўўўўўўўўўўўтўўўўўўўўўўўўўўўўўўўўўўўўўўdhџџ9   dhџџyџџ9   yџџYъѕі &/0<EJK[fqr”іНpВііНxВііНlВііНœВііНдЇ $„9Є(Є($ $„9Є(Є$8$$–lжжF”џ† дp# Т& „qЄ(Є$”ІЇЧШуфвš"9$њ%&&Ѓ'*ь+Ю-\0h0Ѓ0Є0ііНЙЗДЗВВВВАВВВВВ­­­L$$Єx8$$–lжжF”џ† дp# Т& „qЄ(Є($P$Z$‘&’&к(л(N)O)}*~*­+Ў+C-D-Y/c/\0Ѓ0Є0Ќ0­051œ1k6s6Ќ677/808œ<+=,=W=X=А=П=Ц=Э=д=>@>'?9?с?@d@k@д@л@у@ъ@]AyA6B@BрCсCЕEЖE1G2GђGѓG HЏH`IaIkIЉJLL LaLLАLжLьLхOѕOсS§іііііі§№ы№чфыфрніі№ы№чфыфыфыфыфыфыфыфыфыфыфыфыфыфыфыфыфыфыфзвзвЬв§ >*CJmH CJmH  6CJmH CJ6CJCJ5CJCJmH  5CJmH  j0JU6PЄ0Ћ0Ќ0­0ѕ051œ11у1p2Ш2Z3q4ѕѕЧРОЕЋ}4tЕmmm$Єx$$ЄxЄ($-$$–lжж07у"рЈ L$$„9Є$$ЄxЄx$$ЄxЄ$-$$–lжж07у"рЈ L$$Є<Є<$ q4и5i6j6k6Ќ6­6Ф6Э6О8œ<Ј<+=,=4=W=јяСООМКИЖЖГББЈЈL$Є<Є<$LL$$-$$–lжж07у"рЈ$ЄxЄx$$Єx$W=X=n=А=>>@>'?(?9?с?т?@u@ь@а№ЧРЕ‡PЧЕ‡шЧЕ‡№ЧЕ| L$„9Є(Є$-$$–lжж0”џ7p#рЈ L$„9ЄxЄ$ЄxЄ$$ЄxЄ$/$$–l4жж0”џ7p#рЈь@]A^AyA6B7B@BчBрCсCъCўDЕEЖEПEєЦdНВЦЈНВєЦTЉВє{№Љ-$$–lжж0”џ7p#рџџџџЈџџџџL$ЄxЄ$ L$„9ЄxЄ$$ЄxЄ$-$$–lжж0”џ7p#рЈ L$„9Є(Є$6B7B@BчBрCсCъCўDЕEЖEПEXF1G2G3GђGѓG HЎHЏHИH`IaIkIЉJ*KLLьL MoOCQсSюSTNTPT`TІTЈTўTVV\WXmXnXƒX„X…X†X‡XˆX‰XŠX‹XŒXXŽX–XTYЄY.Z'[([?[v[ ]t_NaPa~a€a‚a№cђcєcd`dоeјfжghhhЊhЋhЌhѕhвkїklylжm&n o,oZo‡oБoзoіpўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўќўўўўўўўўўўўўўLdПEXF1G2G3GђGѓG HЎHЏHИH`IєщЛВєЛ№ЈŸЛШЈ“ L$$„9ЄxЄ$$ЄxЄ$ L$$ЄxЄ$L$ЄxЄ$-$$–lжж0”џ7p#рџџџџџџџџЈџџџџџџџџ L$„9Є(Є$ L$„9ЄxЄ$ `IaIkIЉJ*KLLьL MoOCQсSюSNTбˆ ЧОВВ„yvtttqqL$$ L$„а„0§ЄxЄx-$$–lжж0”џ7p#рЈ L$$„9Є(Є($$ЄxЄ($ L$$ЄxЄ($-$$–lжж0”џ7p#рџџџџЈџџџџ сSNTPTІTЈT\WmX?[t[Pa~aюc№cєc\dжgfhЌhВhГhДhѕhіhii'i(isitiвkгkїkјkllylzlжmзm&n'n o o,o-oZo[o‡oˆoБoВoзoиoіpїprrrr‹sŒsБsВsсsтsfugu{{${%{G{H{W{X{†|‡|Ѕ|І||}}}Ѓ}Є}О}П}п}љєљ№эєэщэ№эщэщэщэуоуозззззззззззззззззззззззззззззззз j0JUCJmH  6CJmH >*CJCJ5CJCJmH  5CJmH UNTPT`TІTЈTўTV\WmXnXƒX„Xњ№№СhЗЎЎЂtш kd$Є$$ЄxЄ$-$$–lжж03p#рџџџџЈџџџџ L$$„9ЄxЄ$$ЄxЄ$ $$ЄxЄ$/$$–l4жж03p#рЈ L$$Є<Є<$L$@& „X…X†X‡XˆX‰XŠX‹XŒXXŽX–XTYЄY.Z'[([?[v[ ]t_NaјјјјјјјјјјёёёёёУи Кёёёё$ЄxЄ$-$$–lжж03p#рџџџџџџџџЈџџџџџџџџЄxЄ$$Є$NaPa~a€a‚a№cђcєc`dоeјfжghhб`ЬІфŸ˜hЬ Ÿ˜˜˜˜˜/$$–l”Ћжж03p#рџџџџџџџџЈџџџџџџџџЄxЄ$$Є$&$$–l”4жжp#рџџџџџџџџџџџџџџџџ$$-$$–lжж03p#рџџџџЈџџџџ hhЊhЋhЌhѕhi'isiвkїklylжm&n o,oZo‡oБoзoіprњёСКИИИИИИИИИИИИИИИИИLdhЄx/$$–l” жж03p#рџџџџЈџџџџ „]јЄxЄ$Єx$іprr‹sБsсsfu{${G{W{†|Ѕ||}Ѓ}О}п}ў}&~§€&lШьQ‚j‚С‚ƒAƒoƒБ„Ы„§„6†р†‡X‡‡Ы‡э‡ˆ@ˆnˆ‰‰M‰y‰nŠy‹Щ‹)ŒЄŒiОцŽe{жУ‘#’Ѓ’š“Ї”Ѕ•-–—B™pСž=ž˜žжžлŸ† yЂЪЃ„ЈЉЗЉ“ЊДЊуЊђЊЋ–ЋюЋAЌBЌpЌrЌtЌuЌvЌwЌxЌ›ЌЌŸЌ Ќўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўўћўўўўўўў crr‹sБsсsfu{${G{W{†|Ѕ||}Ѓ}О}п}ў}&~§€&lШьQ‚j‚С‚ƒAƒoƒБ„§§§§§§§§§§§§§§§§§§§§§§§§§§§§§п}р}ў}џ}&~'~§€ў€&'lmШЩьэQ‚R‚j‚k‚С‚Т‚ƒƒAƒBƒoƒpƒБ„В„Ы„Ь„§„ў„6†7†р†с†‡‡X‡Y‡‡‘‡Ы‡Ь‡э‡ю‡ˆ ˆ@ˆAˆnˆoˆ‰‰‰‰M‰N‰y‰z‰XŠlŠnŠoŠy‹z‹Щ‹Ъ‹)Œ*Œ{Œ‘ŒЄŒЅŒijОПцŽчŽef{|жзУ‘Ф‘#’$’*’c’Ѓ’Є’š“јјјјјјјјјјјјјјјјјјјјјјјјјјјјјјјіјјјјіјјјјјјјјјєј6>* j0JU`Б„Ы„§„6†р†‡X‡‡Ы‡э‡ˆ@ˆnˆ‰‰M‰y‰nŠy‹Щ‹)ŒЄŒiОцŽe{жУ‘#’§§§§§§§§§§§§§§§§§§§§§§§§§§§§§#’Ѓ’š“Ї”Ѕ•-–—B™pСž=ž˜žжžлŸ† yЂЪЃ„ЈЉЗЉ“ЊДЊуЊђЊЋ–ЋюЋAЌ§§§§§њ§§§§§§§§§§§§§§§§§§§§§§$š“›“Ї”Ј”Š•Ђ•Ѕ•І•––-–.–—ž—B™C™ЬœжœpqІОСТўžžž=ž>žSžž‚žСžжžзžлŸмŸ† ‡ yЂzЂЪЃЫЃ„Ј…ЈЉ ЉЗЉИЉ“Њ”ЊДЊЕЊуЊфЊђЊѓЊЋЋ–Ћ—ЋюЋяЋ№Ћ-ЌhЌiЌoЌpЌrЌsЌtЌuЌ“Ќ”ЌšЌ›ЌЌžЌŸЌ ЌБЌВЌШЌЩЌЪЌЫЌвЌгЌјјіјіјјјєјіјіјјєіјјјјјјјјјјјјјјјіяяьяъяяьяъяяьяхCJmH 5mH jU6>* j0JUYAЌBЌtЌuЌvЌwЌxЌŸЌ ЌЁЌЂЌЃЌЄЌЅЌЇЌЬЌЭЌЮЌЯЌ§његг§његг§а§ЩњЂгг'$$–l”D§жж”џЏ#€ ж„у"„н$$$$$–l”D§жж”џЏ#€$ ЌЁЌЂЌЃЌЄЌЅЌЇЌЬЌЭЌЮЌЯЌаЌбЌвЌгЌўўўўўўўўўўўўўќLЯЌаЌбЌвЌгЌ§§§іLdhЄx2 00&P P!Аƒ. АШA!А "А #n$ %ААnА и Dd`'H  №BВ № S №A?П џ№€2№B ЭVMнКдŸ›Є’Ѓ‹Ђnџ DО`!№ ЭVMнКдŸ›Є’Ѓ‹ЂnќХ в ЋaЛCфўxœэ]}ŒWuП3Ляэ‡уФ$n@uB6Kpт;NšЄД‰у$ЎœpО^Х{Б—ьz-я7х#F€R•ˆђqh„JT ‘Ја )MŠЅ*­J…P"ЊbDеFBаRЛ‚Š‡LяН3sп}їум3їЮЛoжzWКћfЮћЭ9Пѓ;gfюћин„L2ђцryІEш`?&вr+IГ,у[ЃЩкТ–&iБuVњƒфЩt„nНŒвŸ—&YжЛЧPkИЗмоы3г{Є 1FчљЃ,–žэН‘&$ьшЭtgœ>ОžЖHЏ=)М”ўЁ„šџЯЭАї2в"Щ"Вт[ьНиЗkї>zЏЇы­8кн—Œ'ћљь№5лДvЯ=ShіѓbПддЎнЗiп}•|%’v_IОJОСg‡Џёиў ЕћyЁб?š}Ни/5ЕkwˆjїSђj$э^M~J~Щg‡Џёиў Е+ЯЭз Эž.іKMэкН@Е{”ЬDZпЭЄ’kљь$3|>:БшэќЏwЁкЄАье8кГЂАП’‡љь$љ<9pэиkл$ vпІїŠЏвЕjэюЄБvѓйIюфs№з;іzп6aэ^Ђк}žЎUуhїѕŸф1>??БшэиАьГнл„ЕћеюЫt­ГвЛ4жѓйБѕБЗ№љЙјАьЧоЗЩВMГнЛ'ЈvЯбЕjэІ“чШ•ДЅБЙ’i>ŸИvўзЛЯг{ХKЛх$эігWВЙГвјь№ѕ1лДvьНВњл„ЕћэЛЇшДм5ŽvпHž"ЯѓТђОСчSРОАЈ&ВЙакБЙ/ГЇэ>А­зЊБчДћБ№ђY2’ВҐ蜘эДм;і™„mТкАЈ‚jЗЩ‚ЎБЋуhЗЩГОГњ‚ьрГ“\Ыч‰АьЧ>ГMГнЛчЉvЧшДм5ŽvЇЧШљь$ѓyЌЧЕїеo–ЂВѕЦчАкПђ[,7§{?ЖяІИО›УО‘rн:ў*Ы§=АТњ^ЗЩзќтмђдэsГвІоПД8ЕїЖФ<§Ш/Ž|пЩ#Ў™ќ !“=œзSOг’Ям6#l3Тvš”Жђл@ь;@Ѕэ{ТvLиŽ лЂА- [ї;5Lё<—з”\вuЛgІn^:АВLОFѓ(sЙььЩGКЙД Ÿ|nЖa[Жo л7…э5a{MиЎOJ[ОХlŸЖO лw…эЛТvŽјіа9iiЛ[ию6љћFjзхКЌуНTъ’ЄщєЎ‡–WцЉB„Љ№ч ћЩЫэќј1cзЖ•юХG)5žЖ8ЉGœюеЬдћgбyхфћЈ•ХйКeыd›nЕ ћtaАЏхі_’œпє€6‘ŸљЧђ™їЈЯ_…NЌyvИ 0сyЩИ+ъ:#0~0|Œc˜W%>p^Ш~vb*х cdю‡б§А7uЧїF Ÿ ‘W%> бу'ЛЎ"|љЃC†Ћ g[sк0}х#JрьC g,g^ &–ltFц%ž…љ`0HЮА ЙjN ЬУ9У™;ІЧjщC|5‡sІ шЭYЗЫFeјaрМB>SмŸ|qpяJЫ˜№:р10ч8ѕд-бєСpvђ1ХЇБЉl˜UTгJ†pvЦТ`0Б№y5GХ>/љЇ~Œб;ЦTЪЫќ™т№ъ=МzWёƒсcŠOcSй0ЋЈІ•4 сьŒ…С`bсѓjŽ>Š|^ђO§ЃwŒЉ”n…ўЉ‘r…~yqg‹Щ‹тП•tЏёЧлFжN.x рSС‘НƒсŒЩFЯ:IМtЛ‡ уцU‰œб†ІR^б0М+˜КъЈВІЕ`ътœizsжэ‘{5ПВW9У;р№hСшv?>Ц1ЬЋ8/Ђ ?LЅМЂaШ№…sІ шЭYЗGюUм+ХЯ‰ПiПГИOюфпyEм'o#нћфЫ}џkЂђЎГйкяЮXN>Жй0>оњШ•ВХТ`0Б”ьL]ЙзЂГ &–lЉEQ88–ƒф ћС№‘;Э‰љ`8ЧФФьyL:љ‡т3ќМ0VгOdŒ.  ƒ9Ocb`ЮЦсб?H>КнУ†q ѓЊФЮ‹hУчѕ9ё7і‡ЋтАЛ6ВтјЎpŒ­@6 †З>rЅlБ0L,%;SWюЕшуЌƒ‰%[jбGŽхФ 9У~0|фNsb`>Ю111{г‡N>ЦЁј ?/ŒеєуЃ hУ`Юг˜˜Гqxє’nї№ƒсcУМ*ёѓ"к№УРyсоQ^п=кRЌйуG’VRЎ/'нЕѓБHŸМ†kcЌррlKг#w‚И' Psd_xїŽ-–№ц‡б§‡фpЦф…ёƒсcЬзжQ5ж"уŒ…с7•‚ЉЋЧšSЏhœ3M@oЮК]6*УчЕ$ОW4МЛY8лвєШЌђ3TxѓУшўCђ8cђТјС№1цkыЈkˆqЦТ№‰‰›JСдеcЭЉW4Ю™& 7gн.•с‡ѓТНТћ’x…ЗЕИВЧљdИ^AКїРWћ~”wuШЮа~wЦrђБШ†С№ёжGЎ”-ƒ‰Ѕd`ъЪН}œЕР`0БdK-њˆТСБœ$gи†мiN ЬУ9&&fЯcњаЩЧ8Ÿсч…Бš•ј|IМRо%‡wIЗ>rЅœ\K-2­1tL]ЙзЂГ &–lЉEQ88–ƒф ћС№‘;Э‰љ`8ЧФФьyL:љ‡т3ќМ0VГм+ЮЕтЗTЖївэќћxФНєfвН—ўkпџ3ЅиеЃјatџƒъ‹ЬRUІ.Ю0УљŒЌЦ†1_c,'ЦЩЯЧ‰qЦТ№Q‚†cътˆ9S{О9§#фba0˜XbЗЎмёѕ сl `0ѕђц3Ќ†Г№ƒЯKўЉcєъӘJy­ПЉ1\FЙ2$L]œa †ѓY Œ cОЦXNŒ“3žуŒ…сЃ ЧдХ'sІі|sњGШФТ`0БФn]ЙуыТйР`ъхЭgX/ gсŸ—ќS?Цше‡1•ђТНГј3ёпЗыGіИ;й(ж7‘юњё/т­mFгоСФЊ SчLа›Гn—ЖžЉ„Љ”W4Œ‘ЙFївuх…СrЏ;І0§@ЮЕЈ7/g,g^ &–bqъьФdšд6 Ьр\o-ЎКšж•{}?јМиN0FяS)ЏŸ‰џ„9\б ;9€  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ЁЂЃЄЅІЇЈЉЊЋЌ­ЎЏАБВГДЕЖЗИЙКЛМНОПРСТУФХЦЧШЩЪЫЬЭЮЯабвгдежзийклмнопрстуфхцчшщъыьэюя№ёђѓєѕіїјљњћќ§ўџ      !"#$%&'()ўџџџ+,-./01к§џџџ§џџџ§џџџ6Дўџџџй§џџџ;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~€Root Entryџџџџџџџџ  РF8ЎEFXУ0žЩGXУ8РData џџџџџџџџџџџџ*и WordDocument џџџџџџџџ4RObjectPoolџџџџ 9€GXУ0žЩGXУ_1119179824џџџџџџџџ РFРПGXУРєGXУOle џџџџџџџџџџџџPRINTџџџџ:фђCompObjџџџџџџџџџџџџfўџџџўџџџўџџџўџџџ ўџџџўџџџ ўџџџ"ўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџўџ џџџџ РFMicrosoft Excel WorksheetBiff8Excel.Sheet.8є9Вqўџр…ŸђљOhЋ‘+'Гй0ДHP`p ˆ ”  ЌфDurandJamesMicrosoft Excel@o;A\ У@н.ЃЂтП@ˆ˜љл0У‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ЁЂЃЄЅІЇЈЉЊЋЌ­ЎЏАБВГўџџџуЖЗИЙКЛМНОПРСТУФХЦЧШЩЪЫЬЭЮЯабвгдежзиўџџџфлмнопрстўџџџўџџџхцўџџџ§џџџщъыьэюя№ёђѓєѕіїјљњћќ§ўџtE0 ny‰T џџџ  ^ h'џџ'џџ џџџ ћЬџМTimes New RomanЎ‡эwаgяw  -ћЬџМџRomanк ДЅ‡эwЎ‡эwаgяwк Д -ћГџМTimes New RomanЎ‡эwаgяw” _ --ћЬџМџRomanА Ѕ‡эwЎ‡эwаgяwА -№ћЕџМTimes New RomanЎ‡эwаgяwЊ  -ћМ"System Š Š Š -'џџ-џџџ ^ h-'џџ-џџџ ^ hќ-њ- $щГGГGdщdщГњ-њ-ќџџџ- -'џџ---џџџ hGЏщ;— EAщ AGщGњщњGжщжGГщГG-- -'џџ---џџџ ^ h;— Eњ€€€- №Гщ ГGdGdщГщ-- -'џџ--- џџџ ^ h-- -'џџ--- џџџ = G!!-- -'џџ--- џџџ dGГщ-- -'џџ--- џџџ dWЃщњ-№  &џџџџ--џџџ -B( џџџџџџ§џџџп- - !№‘aг2-  -№ --&џџџџ-$2г“г“d2d2г-&џџџџ--џџџ -B( џџџџџџяџџџў- - !№aUч-  -№ --&џџџџ-$чUHUHdчdчU-&џџџџ--џџџ -B( џџџџџџџџџї- - !№ЕaЏœ-  -№ --&џџџџ-$œЏ§Џ§dœdœЏ-&џџџџ--џџџ -B( џџџџџџћџџџП- - !№ЕaЏQ-  -№ --&џџџџ-$QЏВЏВdQdQЏ-&џџџџ--џџџ -B( џџџџџџпџџџ§- - !№a\-  -№ --&џџџџ-$\g\gdd\-&џџџџ--џџџ -B( џџџџџџџџџї- - !№ЕaЏМ -  -№ --&џџџџ-$М Џ Џ dМ dМ Џ-&џџџџ--џџџ -B( џџџџџџћџџџП- - !№ЕaЏq -  -№ --&џџџџ-$q Џв Џв dq dq Џ-&џџџџ--џџџ -B( џџџџџџўџџџя- - !№Oaл-  -№ --&џџџџ-$л<<dлdл-&џџџџ--џџџ -B( џџџеЛ}юWЛuю- - !№иaŒ“-  -№ --&џџџџ-$“ŒєŒєd“d“Œ-&џџџџ--џџџ -B( џџџЎныwКнЋw- - !№Ya H-  -№ --&џџџџ-$H Љ ЉdHdH -&џџџџ--џџџ -B( џџџuю_Лею]Л- - !№иaŒ§-  -№ --&џџџџ-$§Œ^Œ^d§d§Œ-&џџџџ--џџџ -B( џџџЋwњнЎwън- - !№IaВ-  -№ --&џџџџ-$ВdВdВ-&џџџџ--џџџ -B( џџџ]ЛзюuЛWю- - !№ѕbog-  -№ --&џџџџ-$goЩoЩdgdgo-&џџџџ--џџџ -B( џџџuю_Лею]Л- - !№iaћ -  -№ --&џџџџ-$ ћ~ ћ~ d d ћ-&џџџџ--џџџ -B( џџџЋwњнЎwън- - !№ПaЅв -  -№ --&џџџџ-$в Ѕ3 Ѕ3 dв dв Ѕ-&џџџџ--џџџ -B( џџџ]ЛзюuЛWю- - !№ОaІ‡ -  -№ --&џџџџ-$‡ Іш Іш d‡ d‡ І-&џџџџ--џџџ -B( џџџънОwЋнКw- - !№aд<-  -№ --&џџџџ-$<ддd<d<д-&џџџџ--џџџ -B( џџџїїїїїїї- - !№jaњє-  -№ --&џџџџ-$єњUњUdєdєњ-&џџџџ--џџџ -B( џџџППППППП- - !№яauЉ-  -№ --&џџџџ-$Љu u dЉdЉu-&џџџџ--џџџ -B( џџџ§§§§§§§- - !№™aЫ^-  -№ --&џџџџ-$^ЫПЫПd^d^Ы-&џџџџ--џџџ -B( џџџяяяяяяя- - !№Ъaš-  -№ --&џџџџ-$štštddš-&џџџџ--џџџ -B( џџџППППППП- - !№baЩ-  -№ --&џџџџ-$Щ* * dЩdЩ-&џџџџ--џџџ -B( џџџ§§§§§§§- - !№Ra~ -  -№ --&џџџџ-$~ п п d~ d~ -&џџџџ--џџџ -B( џџџяяяяяяя- - !№aE3 -  -№ --&џџџџ-$3 E” E” d3 d3 E-&џџџџ--џџџ -B( џџџ- - !№a^ш -  -№ --&џџџџ-$ш ^I^Idш dш ^-&џџџџ--џџџ -B( џџџћћћћћћћ- - !№Žaж-  -№ --&џџџџ-$жўжўddж--- -'џџ---џџџ dGГщ-- -'џџ---џџџ ^ hњ- №Гщ dщ-dгdщAгAщгщњгњщжгжщГгГщdщdG-ћЬџМџRomanк аЅ‡эwЎ‡эwаgяwк а -№tщdщtždžtSdStdtНdНts ds t( d( tн dн t’d’tGdG-- -'џџ--- џџџ ^ h--- -'џџ--- џџџ ^ h  2 AR0.0 '' 2 R5.0 '' 2 њ+10.0''' 2 з+15.0''' 2 Г+20.0''' 2 +25.0'''-- -'џџ--- џџџ ^ h-ћЬџМџRoman ЫЅ‡эwЎ‡эwаgяw Ы -№-- -'џџ--- џџџ ^ h ћЬџ„„МџRomanк бЅ‡эwЎ‡эwаgяwк б -2 $ „Food products,-№ћЬџ„„МџRomanк вЅ‡эwЎ‡эwаgяwк в -2 | Фbeverages and tobacco-№ћЬџ„„МџRomanк гЅ‡эwЎ‡эwаgяwк г -2 T YTextiles and clothing-№ћЬџ„„МџRomanк дЅ‡эwЎ‡эwаgяwк д -2 J юWood and articles of-№ћЬџ„„МџRomanк еЅ‡эwЎ‡эwаgяwк е - 2 Ÿ .wood-№ћЬџ„„МџRomanк жЅ‡эwЎ‡эwаgяwк ж -2 [ ƒPaper and articles of-№ћЬџ„„МџRomanк зЅ‡эwЎ‡эwаgяwк з -2 G Уpaper, printing ando-№ћЬџ„„МџRomanк иЅ‡эwЎ‡эwаgяwк и - 2 с  publishing-№ћЬџ„„МџRomanк йЅ‡эwЎ‡эwаgяwк й - 2 c x Chemicalsg-№ћЬџ„„МџRomanк кЅ‡эwЎ‡эwаgяwк к -2 e Non-metallic mineral-№ћЬџ„„МџRomanк лЅ‡эwЎ‡эwаgяwк л - 2 ж M products-№ћЬџ„„МџRomanк мЅ‡эwЎ‡эwаgяwк м - 2  т Base metalst-№ћЬџ„„МџRomanк нЅ‡эwЎ‡эwаgяwк н -2  W Articles in metal,-№ћЬџ„„МџRomanк оЅ‡эwЎ‡эwаgяwк о -2 ъ — machinery and,-№ћЬџ„„МџRomanк пЅ‡эwЎ‡эwаgяwк п - 2 Й з equipment -№ћЬџ„„МџRomanк рЅ‡эwЎ‡эwаgяwк р -2  Other products of,-№ћЬџ„„МџRomanк сЅ‡эwЎ‡эwаgяwк с -2 ы L manufacturing,-№ћЬџ„„МџRomanк тЅ‡эwЎ‡эwаgяwк т - 2 И Œ industries-№-- -'џџ--- џџџ ^ h-ќџџџ- <— E-- -'џџ--- џџџ :– žF-- -'џџ--- џџџ :– žFњ- № &џџџџ--џџџ -B( џџџџџџ§џџџп- - !№**г‚-  -№ - -&џџџџ- ў­г‚-%2 ЯНUnprocessed products6**!&!!!**!&**!-- -'џџ--- џџџ :– žF-- -'џџ--- џџџ :– žFњ- № &џџџџ--џџџ -B( џџџънОwЋнКw- - !№**гє-  -№ - -&џџџџ- ўгє-*2 Я/Semi-processed products*!>*!&!!!**!&**!-- -'џџ--- џџџ :– žF-- -'џџ--- џџџ :– žFњ- № &џџџџ--џџџ -B( џџџћћћћћћћ- - !№**гН-  -№ - -&џџџџ- ўшгН-"2 ЯјProcessed products.!&!!!**!&**!-- -'џџ--- џџџ :– žF-- -'џџ--- џџџ ^ h-- -'џџ--- џџџ ^ hќ- №-№  -ї€€€€€€€€€РРРРмРІЪ№џћ№  Є€€€џџџџџџџџџџџџ4--Д!!- --- џџџ- Ÿ)5ћЄџМTimes New RomanЎ‡эwаgяwи - - - - - -  2 ;5 Chart III.1_B3.)$$$.Ђ2 В5gEscalation of duties actually applied (including taxes) according to the ISIC two-digit classification =$)...3.33)$.)3...33)33)333...)$.)).)33..3)$3$BB.3.).$$)..3"2 )5of industry (2002).333$).....'џџџџџ ^ h-- --eЊф!- --- џџџ- \˜ь2ћЗџМTimes New RomanЎ‡эwаgяwˆ - -  2 ћ2 Percentage- )$$ 'џџџџџ ^ h-- -- Œ !- --- џџџ-  z— 2ћЗџМTimes New RomanЎ‡эwаgяwV Ž - - - - -  2 Ж 2Source)$) - |2 Ж N: АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat on the basis of data provided by the Senegalese authorities.I19) $ $$)) )$$)$$) $$) ))$) ) ) $$  $))$  'џџџџџ ^ h-- &џџџџ   m-ќ-$ - * * #: #: * ' ' ' 8- 8 $- J' J' b- b $- t' t' Œ- Œ $- ž' ž' Ж- Ж $- Ш' Ш' р- р $- ђ' ђ' -  $- ' ' 4- 4 $- F' F' ^- ^ $- p' p' ˆ- ˆ $- š' š' В- В $- Ф' Ф' м- м $- ю' ю' -  $- ' ' 0- 0$ - B' B' U' X* X/ X/ R* R* U- U $A RA XY XY R $k Rk Xƒ Xƒ R $… H‹ H‹ 0… 0 $… ‹ ‹ …  $… є‹ є‹ м… м $… Ъ‹ Ъ‹ В… В $…  ‹  ‹ ˆ… ˆ $… v‹ v‹ ^… ^ $… L‹ L‹ 4… 4 $… "‹ "‹ …  $… ј‹ ј‹ р… р $… Ю‹ Ю‹ Ж… Ж $… Є‹ Є‹ Œ… Œ $… z‹ z‹ b… b $… P‹ P‹ 8… 8$ … &‹ &‹ ‹ ˆ v v #ˆ #ˆ …  $d #d L L #-- №&џџџџ-- џџџ- ћаџМџRomanА Ѕ‡эwЎ‡эwаgяwА  -ћаџМџRomanк чЅ‡эwЎ‡эwаgяwк ч -Mw (; ћаџМTimes New RomanЎ‡эwаgяw -ћаџМџRomanА Ѕ‡эwЎ‡эwаgяwА  --№- ќ-‰TA Цˆ#0#0Љ8 (1$аЈџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ- №'џџџџџ ^ h--  џџџ- 'џџ ^ hџџџ 'џџ џџџ №№ № №№№ 'џџObjInfo џџџџWorkbookџџџџџџџџџџџџЕJFSummaryInformation( џџџџфDocumentSummaryInformation8џџџџџџџџџџџџр ђЬСсАСт\pJames BАa=К ThisWorkbookœо< ЏМ=Іџ‰ўS%<X@"Зк1.Шџ!Times New Roman1.Шџ!Times New Roman1.Шџ!Times New Roman1.Шџ!Times New Roman1.ЏџМ!Times New Roman1.ЙџМ!Times New Roman1.ДџМ!Times New Roman1.ЏџМ!Times New Roman1.Ш !Times New Roman1.Ш М!Times New Roman1.Ш!Times New Roman1.Ч!Times New Roman1.sџМ!Times New Roman1.}џМ!Times New Roman1. џ!Times New Roman1. џ!Times New Roman1.мџМ!Times New Roman"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)Є"Ѓ"#,##0;\-"Ѓ"#,##0Ѕ"Ѓ"#,##0;[Red]\-"Ѓ"#,##0І"Ѓ"#,##0.00;\-"Ѓ"#,##0.00#Ї"Ѓ"#,##0.00;[Red]\-"Ѓ"#,##0.005Ј0_-"Ѓ"* #,##0_-;\-"Ѓ"* #,##0_-;_-"Ѓ"* "-"_-;_-@_-,Љ'_-* #,##0_-;\-* #,##0_-;_-* "-"_-;_-@_-=Њ8_-"Ѓ"* #,##0.00_-;\-"Ѓ"* #,##0.00_-;_-"Ѓ"* "-"??_-;_-@_-4Ћ/_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"??_-;_-@_-Ќ"$"\ #,##0;"$"\ \-#,##0!­"$"\ #,##0;[Red]"$"\ \-#,##0"Ў"$"\ #,##0.00;"$"\ \-#,##0.00'Џ""$"\ #,##0.00;[Red]"$"\ \-#,##0.00=А8_ "$"\ * #,##0_ ;_ "$"\ * \-#,##0_ ;_ "$"\ * "-"_ ;_ @_ .Б)_ * #,##0_ ;_ * \-#,##0_ ;_ * "-"_ ;_ @_ EВ@_ "$"\ * #,##0.00_ ;_ "$"\ * \-#,##0.00_ ;_ "$"\ * "-"??_ ;_ @_ 6Г1_ * #,##0.00_ ;_ * \-#,##0.00_ ;_ * "-"??_ ;_ @_ Д0.0Е#,##0.0_);\-#,##0.0рѕџ Р рѕџ єР рѕџ єР рѕџ єР рѕџ єР рѕџ єР рѕџ єР рѕџ єР рѕџ єР рѕџ єР рѕџ єР рѕџ єР рѕџ єР рѕџ єР рѕџ єР р Р рГѕџ јР рБѕџ јР рВѕџ јР рАѕџ јР р ѕџ јР р !Р р  Р рД Р р  Р р ДР р Е@ р Р р!Р р!Р р Р “€џ“€џ“€џ“€џ“€џ“€џ`…Chart1… <Sheet1…NDSheet2…LESheet3Œ,Ўыb №Z № ˆ#++c5 №0e‚˜Вƒ0e„˜В…‡ˆ‰П є   € ‚ƒџџџ„… †A‡Сˆ‰Š‹ŒŽ‘’“”•–—С˜™š›œ@П Р@СТџџџУ ФХAЦСЧШЩЪЫ5%ЬЭЮЯСзџ€€€ЫЫЫ 8c8c     ?€‚ƒœ1„…№љ†‡їˆ ПРСТdУФХЦЧШЩЪ0uЫаЬ0эьџЭ@T‰Ю€Я€џџаyџб2в NгPУде'жp”зА<џџий'кp”џAЈ)BCD|ОE„|О…†|О‡@ё  їs "ё Œ0e@žџџџџŸџџџџ  ЁСЂџџџџЃџџџџЄ ЅСІџџџџЇџџџџП йџџџџкџџџџл мСнџџџџоџџџџп рСсџџџџтџџџџџРџџџџџџџџ Тџџџџџџџџ Тџџџџџџџџ‰џџџџŠџџџџ‹ ŒТџџџџ‘’П‚‚@ABџџџC DEEFХGHIJK5%LMNOХPQRSTUWYџџџџZџџџџ[ \Х]џџџџ^џџџџ_ `ХaџџџџbџџџџN€‚џџџƒ „…E†Х‡ˆ‰Š‹5%ŒŽХ‘’“”•—™џџџџšџџџџ› œХџџџџžџџџџŸ  ХЁџџџџЂџџџџПNРСТџџџУ ФХEЦХЧШЩЪЫ5%ЬЭЮЯХабвгдезйџџџџкџџџџл мХнџџџџоџџџџп рХсџџџџтџџџџџNџџџ FЦ   5%  Цџџџџџџџџ Цџџџџџџџџ Ц!џџџџ"џџџџ?N@ABџџџC DEFFЦGHIJK5%LMNOЦPQRSTUWYџџџџZџџџџ[ \Ц]џџџџ^џџџџ_ `Цaџџџџbџџџџќt Unprocessed productsSemi-processed productsProcessed products$Food products, beverages and tobaccoTextiles and clothingWood and articles of wood4Paper and articles of paper, printing and publishing ChemicalsNon-metallic mineral products Base metals*Articles in metal, machinery and equipment*Other products of manufacturing industriesџ  tЮѓ№Fцг№wXфЮфЮ`„T0”ЮбаО]NИѓ]ˆЮLљDЙѓwXЪѓwџџџџјЮPaВwX`„T0бфЮN 4]NЯ?VВwN`„T0б 4]Dб{ƒВwаО]N`„T0б 4](ѓ]Иѓ]ІЯўџџџаО]е№wi‡p04~а~а4ўџџџАЯ 4]Ќ6]€IГw€БLіwHZбIж№wX аааО]е№wX 4]Ќ6]аО]Vа+]@аВwўџџџ<а 4]Ќ6]№+]`аЌ6]IГw 4]а]№+]ра§ŽВw€а”ааО]МаNіwаёNіwH 4](ѓ]3XВwX\бВwаNpѕ]›ВwаРВwФ§џџ 4](ѓ]Иѓ]џм6]Іќy`„T0м6џџ xб‹ВwЇ`„T08ѓ]ИбˆМwМббВwАВwžœбшВw@Љ]P^Вw`ŒT0`„T0€(]6(]дбУ†0@Љ]`ŒT0рб№б`ŒT0 жјбХ•0`„T0`„T0_)•0`„T0`ŒT0 жy†0b ы”вм%…0Ќвb 6•` 0ыb ЌвQ` 0   ђЬСƒ„MN\\MARCOPOLO9\RR-5-10мpc XXA4 џџџџ9џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ''''Ё" d§џXр?р?3` b%ЈД` b%>Д` b%ЈД` b%Јx ` b%єx` П&ЇмьТ№6№№№( №џџ€€€€€ №№rЂ № ƒ №0€м4…П  ПР@џП№Х№]м4X6ь №Ж…<†Chart III.1 Escalation of duties actually applied (including taxes) according to the ISIC two-digit classification of industry (2002)<Бw… Nьl№lЂ № s №*€,4П  ПР@џП№z†№],46ь №Ж < Percentage<V` ьr№rЂ № ƒ №0€|4…П  ПР@џП№Ћъ_№]|4Ј6ь №Ж2T<USource: АФУХСљКЯВЪЙйЭјзЪСЯ Secretariat on the basis of data provided by the Senegalese authorities.<л`s `Tь~№~Ђ № Ѓ №<€Ь4…ˆП  ПР@ЮџП№ oј ‰ №]Ь4P6ь №Ж$<Not applicable< #< Nэёјј0]3 ]ddЎ  3Q:  ,Unprocessed productsQi ; Q ; Qџџ3_ O џџџ f+у №#€‚ƒ „…є†Сi‡Сˆ‰Š‹ŒŽ‘’“”•–—С˜™š›œ@П€z№aфBя]"Ву‚I<9kЛп_Ф( ‰ ‰ џџџџџџїџџџ5% MM<43_ O џџџ f+у №#€‚ƒ „…є†Сi‡Сˆ‰Š‹ŒŽ‘’“”•–—С˜™š›œ@П€z№aфBя]"Ву‚I<9kЛп_Ф( ‰ ‰ џџџџџџїџџџ5% MM<43_ O џџџ f+у №#€‚ƒ „…є†Сi‡Сˆ‰Š‹ŒŽ‘’“”•–—С˜™š›œ@П€z№aфBя]"Ву‚I<9kЛп_Ф( ‰ ‰ џџџџџџїџџџ5% MM<4E4  3Q:  2Semi-processed productsQi ; Q ; Qџџ3_ O џџџ f1у №)€‚ƒ „…є†Сi‡С ˆ‰Š‹ŒŽ‘’“”•–—С˜™š›œ@П€z№aНєд‘Ћі]>Тдб]Fщ( ‰ ‰ џџџЎныwКнЋwWeave MM<43_ O џџџ f1у №)€‚ƒ „…є†Сi‡С ˆ‰Š‹ŒŽ‘’“”•–—С˜™š›œ@П€z№aНєд‘Ћі]>Тдб]Fщ( ‰ ‰ џџџЎныwКнЋwWeave MM<4E4  3Q:  (Processed productsQi ; Q ; Qџџ3_ O џџџ f;у №3€‚ƒ „…є†Сi‡Сˆ‰Š‹ŒŽ‘’“”•–—С˜™š›œ@П€z№aСrsрхvТбќ—*– "лšг( ‰ ‰ џџџLarge grid MM<43_ O џџџ f;у №3€‚ƒ „…є†Сi‡Сˆ‰Š‹ŒŽ‘’“”•–—С˜™š›œ@П€z№aСrsрхvТбќ—*– "лšг( ‰ ‰ џџџLarge grid MM<4E4D$% пџџџбџџџБM 3O&Q4$% пџџџбџџџБM 3O&Q4FAЪŒж3O2 g 3 bя MZ&43*NД#M! џџ M4523 €€€ џџџNM43–" ‚ќ у3O~=% пџџџбџџџБM3O&Q423 џџ M џџџNM44444 eQ$Food products, beverages and tobaccoQ$Food products, beverages and tobaccoQ$Food products, beverages and tobacco3Textiles and clothing3Textiles and clothing3Textiles and clothing;Wood and articles of wood;Wood and articles of wood;Wood and articles of woodq4Paper and articles of paper, printing and publishingq4Paper and articles of paper, printing and publishingq4Paper and articles of paper, printing and publishing Chemicals Chemicals ChemicalsCNon-metallic mineral productsCNon-metallic mineral productsCNon-metallic mineral products Base metals Base metals Base metals]*Articles in metal, machinery and equipment]*Articles in metal, machinery and equipment]*Articles in metal, machinery and equipment]*Other products of manufacturing industries]*Other products of manufacturing industries]*Other products of manufacturing industriese1фЎŸ-V/@FŒ1т0@Vтр}kd3@<Б;Б"@8x,яе3@‰~ˆ­5@@)@3333334@@gv П$@Є0@ИmлЖmл!@@#г!2!@кђ’†Ж-@@`3@MOЦo—њ2@@[$‰D"(@€6@LUUUUе4@j1vG’*@EKKKKK$@€&@4@e>  ]dК Chart1 ђЬС  dќЉёвMbP?_*+‚€%џСƒ„MіLexmark Z13уЄм ќџуЄ—МLexmark Z138уЄ—МуЄ—Мџџ ўџџџ Ё" dќџр?р?U} Њ} Њ  џT0 џ џ џ џћ џ џ џ џ џ џ]]О О § § § О  ~ ?@§  1фЎŸ-V/@ FŒ1т0@ Vтр}kd3@О  ~ @@§  <Б;Б"@ 8x,яе3@ ‰~ˆ­5@О  ~ €@@§ Н @)@Ÿ@О  ~ A@§ ~ @ gv П$@~ Є0@О  ~ €A@§ ИmлЖmл!@@#г!2!@кђ’†Ж-@О ~ B@§ Н@`3@MOЦo—њ2@О ~ €B@§  ~ @[$‰D"(@~ €6@О ~ C@§  LUUUUе4@j1vG’*@О ~ €C@§  EKKKKK$@Н€&@4@О зЄШ NhhN`hZ``ьP№H №№0№( № №>Ж@ ]dК Sheet1 ђЬС  dќЉёвMbP?_*+‚€%џСƒ„Ё"џр?р?U>Ж@ ]dК Sheet2 ђЬС  dќЉёвMbP?_*+‚€%џСƒ„Ё"џр?р?U>Ж@ ]dК Sheet3 ўџеЭеœ.“—+,љЎDеЭеœ.“—+,љЎH PXl t|„Œ ” Шф OMC - АФУХСљКЯВЪЙйЭјзЪСЯt11 Sheet1Sheet2Sheet3Chart1  WorksheetsCharts˜ 6> _PID_GUIDфAN{A3FCEF45-B13F-11D7-BEDF-0002557903CA}Гn—ЖžЉ„Љ”W4Œ‘ЙFївuх…СrЏ;І0§@ЮЕЈ7/g,g^ &–bqъьФdšд6 Ьр\o-ЎКšж•{}?јМиN0FяS)ЏП;rђС§fvf)xж+ЊƒMЄŒqлУЇmTЭЫ‰б‘ рЌј0xЮ™E[ХШЙ. cbВрz щ? &–ТР ѕбэ gНСLjЊ ? &–bqцюФd mF'gѓпон†w7gХ€СsЮ,к*–@Юui“зKHјС`0БЮЉnїР`8ы `šPSeјa0Б‹3w'&Chh3:9у^сн"ОЋq]qМŽџчђЧХ=№НЄ{м9h pСcъЊ'РаXЋКbй0˜мJоœuz!~0|ŒУs-Т9ВХЩ'І†ЭЌм‡xЮŠнVЮF2цl<ЖŸЬ”€xн‰6ќ0 Œ•Й4Ф`0Бd‹ГюЮX =oŒѓ-т{УеШp5тЫЧ8ќ8з‚‘a!œ#[œ|bjиЬZР}ˆчЌиmе сl$``ЮЦc+ёЩLI˜зhУгРX™KC KЖ8ыюŒЅаѓЦи8уоAyBќлŠ5ЫmќS„ЇФšхvв]ГМяџкaєkF†}*}ŠС`bсѓjŽ>ŠŸZђRьЦXNŒ“s:;c!љ8ЫТ9 Ў;б†+>ЦШмЃћЉWybœБ0|2D^•ј4DgŒŸ№МŒшСчЅ;ёЮЋ †sЅxŒ“Г‘ €щ7йтЌ—“iхАa`>FЮOˆП34\97`…рŒ…С`bсѓjŽ>ŠŸZђRьЦXNŒ“s:;c!љ8ЫТ9 Ў;б†+>ЦШмЃћЉWybœБ0|2D^•ј4DgŒŸ№МŒшСчЅ;ёЮЋ †sЅxŒ“Г‘ €щ7йтЌ—“iхАa`>FЮИwІп"ОлwuБООšЏЏ*жззюњњпЧˆ60\№РUŒОы‡Сє—Б˜Us7В‚1Ю„12,„Г‘Ж‘ƒЩЫfєрьдйЉ&/#m?Юб0јм›ƒ‘aFЋН7Œd Ьйxl%>™))3№Кmјa0БK`џ 5Дœп"Оo7\! WОœД|œL^6ЃgЇЮN}0yiћqŽ†СчоŒ 0њXэНa$``ЮЦc+ёЩLI˜зhУƒ‰ЅXћЉЁЭшфŒ{ЇсёИл‹uФэ|1–ыˆ;HwqС@K€‹&ЄП†•0˜XxЮЦс ‰qЦrђБIdУ`јxыCЄ3ЈЛƒ‰Ѕd`ъЪН}œЕР`0БdK-њˆТСБœ$gи†мiN ЬУ9sю`0x>јоЧШАЮ111ѕi ЮŠ“ЮŠнЫ‰9Щ˜ГёиJ|2SRfрu'к№У`b™‡cќ3т{rУеЕОšсЧФBbœБœ|lй0>оњшwџL+ЈŽЉ+їZєqжƒСФ’-Еш# Чrbœa?>rЇ910 чЬЙƒСрљр{##УB8ЧФФдЇ:+NB8+vc,'цl$``ЮЦc+ёЩLI˜зhУƒ‰edŽQ№ИwИП%ОKї‡Хœ=~8й,жр7юќ’ќOье‚Щ‚{Pо5uLC8ыdќјˆн@ Ь™hУƒЯ+ жYЎ8РЯˆ…ЯЋ9њ(~jЩKБc91NЮ5ъьŒU‰ќ,РЧЈ•ŽСФђцcKжˆ Ќif’hА=sІ шЭYЗЫFcЃVХРy}K|qИЪjFw‘Uxыdќјˆн@ Ь™hУƒЯ+ жYЎ8РЯˆ…ЯЋ9њ(~jЩKБc91NЮ5ъьŒU‰ќ,РЧЈ•ŽСФђцcKжˆ Ќif’hА=sІ шЭYЗЫFcЃVХРyсоёњ”јп—k1іx ЙFЌХЖ’юZьxŒџŽ$ `№Н“Yъ XVEяш~Œ9"1˜МŒ…іЎE8ц,вќ`0˜X:чZŠu8;ыU5Џе‚‘aFт9g`M…%ѓЊгйРРœЧbј|JќРсА1gnќsDb0y э]‹p ЬYЄ јС`0БtЮ!Е ыpvжЋj^Ћ#УŒ><4ФsЮРš K чUЇГ1€9Х№СНRМHќіпЭХ}’=>ьїЩАкБсї>љFŒwэњŒ‚щў+ВЙ0ЕТдм6ЊњС№БЅГл‰ИщВЕ<'F†љqVќ<чЬЅ!уф\—†Ца~FУЛШЃћщУѓ Ф8caјdˆМ*ёiˆЮ?сy;аƒЯKwтW- ч,J-№'g#гo>ВХY/'&гЪaУР|Œœ/Пн6\=\ 0hU§`јивЌФЉ3ž#Уќ8+~ žsцвƒqrЎKCch? ЃaŒ]ф‡б§‡єaybœБ0|2D^•ј4DgŒŸ№МŒшСчЅ;ёЮЋ †sЅxŒ“Г‘ €щ7йтЌ—“iхАa`>FЮaџЃs9фЪЮФkЁГOm•DŒЁћW‹Z0Шz5 #УŒ>Œ­їР4‡ѓjдYq2№М`ЮЄwшЂ #ЦкOC›QЧ4Єю:?>ŠЄо'g#гo>™Љ&АюШоРsчуŒѓ!вa‹…С`b‰н˜ЕЈ…Г№ƒЯKўЉc”сФTЪЫі?:‡+чЊ|ŒCё ЧД%ІVbaјDЦ ые(Œ 0њ0Ж м?гЮЋQgХЩРѓ‚9“оЁcˆ6Œ[h? mFгКыdќј(’zcœœdLПљdІB˜РК#{Я9œ3Ь‡Hg„-ƒ‰%vcжЂЮТ>/љЇ~ŒQ†S)/м;гKтЗ,Зыы-ќwL>)жз—“юњњXпЧ„ ћС9ЋоЇ6Œn—ЖZWТрѓвxчUWНœœ…ХЫ‰ЩДВк00˜Г1qун?H>6J~g,˜\[, KЖР‰рѕЩ\ЕР`œa?Mшљ%ё”УЛл№юІmЕЎ„СчЅ;ёЮЋЎz99 ‹3–“ieЕa`>0gcтЦЛ|l”ќ0ЮX0Й ЖX &–lСы“ЙjС 9У~šаѓъ+М|Єx-ЧјуЅI–б›!y{amїН9i‘}LRц™mM№WŠь5уљЃ?Hžф{аy:§U‘бsхkЩuwЭ/Ю-Oн>ЗЩЛхъ§А­‹ГШгќтШїї<ђ/c“я%є~[Ож,_Ъь'Šheм„{e[ЃЩкb+хFvє†бЯ’%’Ћ*х:.bѕцZFЪЃчЙ~šќ[В@огwџуtяѕ”­=ђ‘9YдВХŸпи>‡ДI^ьќљDTљKF‹jн6гycТій:g̘ImŠ˜ѓС{Џ˜?‘Жйќ-щvKљШ~тТіХфЭoŒ,“ы{4˜HС0!jЧЖzВ.{a,I Онќ{ѓžpєШЧШЭ“ EЁ”ћ'WN.‘d=нКћРСCK{ц–—чіNб­Н‡їЌ,Г~mг#ЪЩ~ЖЩHБпІЯ2ў­ N™ЮК::упм‰­ЂF“ыФЏгЧ#Œ?ІѓщbџчХ~oяLjјbp'NіdяDзеъcфs'Юј y+нк5З8ПYoFЪЂЭЏЄЃ}яIшNPчеБzOўъј&}ДЭ.Oћеq_вџЋЃЛ'—’.sON=y(9—nнЉЕуи|],W;§іoz?ОМъNєD?UјЫыЩКїз„ŒЌчЧ-~-6Ž;Ч'ЧO'OНxŠdЇO‘'Ÿќ+j>ЪяуьГвГеБєЛхХГІЪbБе•NАеАїч§ВЯАьђнužыБ{ЖцШЃ/љLк"­ККлюќЙЖх19уџЗЁ3ўыГм“аeМF<цК›Mлd\{жѕЈžsьLz?“ЦЈ7іnгЖ§Г‡VІvьиБх К_Ў0FљyУVфуфsџЛtы>КЕ}yЯьТьЪќвЉЅOэ=М2Oг™нГrxvaсЁЉйƒцщYyйќ= ‡їЮи7Е2ћ'sЫ›(dЯвЁмА4ЕВnjЧЎлІVŽ,mо;Пo~ej’_X/чgы8Яvœп_иvnЫŸgˆ|{ДАŒKШQ [zЩ­9.їŸGcї0Qўч АgзpЫ$gP2bЧ_ЫUйLї/І[{f——ч?<ПG(3`ясх•CM]vхж­WnЬsжeНyц{9У6GЖ ЫxбнГМъеЂьbЕз З’л{=Л›мDn=к=ЧL=x>WЁй{ wЮк3w`evпм˜И~I=иМџ9љdњ7IчxїЊ”8ЮёїŸ3йщžуg‰Чœџ ЩŸІпзэГѕ}“ЎыИЎ—АЮЅ+ЗЅУTи1бKнћїЧ мЛљwЏ›КїЎ;ІvЭэ94З2{h~veŠі0;G˜]ž_цчљьЪ,Ле~t~/=Лxˆ?ЛkюРмОй…ЙхЙЉйУ+ћ—ЭËіQzч]У+;ТЯ МžЃтК2ЪяЬcd„Ÿљ}К]мЁGФѓљх=М{E)~–ЧŽs_mqDЋРŒˆVqfЕЙїа^bњВUЮљХ*я­)Пѓ‘-єё•SяЄky”6_їАk№%#“ф‚є4йРчфB>Ы§rf“‘Г8~”nЇЩ>лЩtvэдЦцZj_+йзQ›ыЉ}Нd+ЕБЙк7HіЗS›гд>-йпImlnЂіM’§ндЦцVjп*йкиМšкЏ–ьзQ›зSћѕ’§jcs;Еo—ьЗR›;Љ}ЇdПƒкимEэЛ„}CzЕн›\Фч=Т>MЗЇЉm#Ÿї$Ѕў›ші&j›)цЛшўЛЈП>яГє3“оIŸgs'Ея”ь;ЈЭэдО]ВпHml^OэзKіїR›WSће’§*jcs+Еo•ь›ЉЭMдОIВoЄ66ЇЉ}ZВ_Dmln і ’§mдЦцzj_/йпBmlЎЅіЕ’}’киlS{[ВP›нЮD?Яа~ŸЇљœЁѓR>прЯЭЖвЯ%дv нŸтѓт щОђшНŠŸЂчљuF•ыѕkЪѕ:]Зk‘.^Іn^:@_е~^ЋЫыѕФкЩпя^ЏзŠЧbMF;чЗєŒUŸ5]—MзƒГЩ6ё;˜ЗŸВЧVrЁј,pщ~xSМo’#1 bz?к†В0b0~ТљРЙЫнЙ~†b7КEцхфуД8ѓrъ,? cœЁЃЏgюњГя>д-Йѓ=ГОо–ГІДЅжˆЉ%–юСˆБ97&АїА­НЊ†F§zƒqцŽДЦRž…1јXБЋГшЗЩАїЦXђГЮ>ЭжАф<iбG˜mтї‡ЋPS, пJ<8wЃ;зТ№ЩР.L^N>N‹3/ЇЮђГ0Цк8њŠqцž тЎdдгцЭ#ж њ№LЭ Арc1Цg˜ZbщŒ›scтЕдЋjhЄбЏ70gюHK`,хYƒU5‹~чeŒ%?‹сŒс“Y4Фc}дˆщ}ŸїьрOj їKпь™ГRцСEЦЎс7v„kўџ@V901TableџџџџшtPSummaryInformation(џџџџДDocumentSummaryInformation8џџџџџџџџџџџџPCompObjџџџџџџџџџџџџ!jўџр…ŸђљOhЋ‘+'Гй0„˜АМЬиј  4 @ L Xdlt|фRESTRICTEDCodeESTfallaCTallTPR-S-English(pool).dot Costellolis2stMicrosoft Word 8.0.@@цфЁXУ@ўё0XУ@ўё0XУЏ16ўџеЭеœ.“—+,љЎDеЭеœ.“—+,љЎ<ј hp|„Œ” œЄЌД М зфАФУХСљКЯВЪЙйЭјзЪСЯ\‘Э[1 RESTRICTEDCode Title8~†ою _PID_GUIDCountrySymbol1ChapterфAN{711360E7-97E8-11D1-BD86-000629B04860}Senegal WT/TPR/S/119er 3Tўџ џџџџ РFMicrosoft Word Document MSWordDocWord.Document.8є9Вq     ўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџM [4@ёџ4Normal $ ЦаCJmH F@"F Heading 1$ & F9Є№@& Ца5;F@2F Heading 2$ & F9Є№@& Ца5:D@BD Heading 3$ & F9Є№@& Ца5>@R> Heading 4$ & F9Є№@& Цh8ђ8 Heading 5 & F9Є№@&6.. Heading 6 Є№@&.. Heading 7 Є№@&BB Heading 8 Є№Є<@&6CJOJQJD D Heading 9 Є№Є<@&56CJOJQJ<A@ђџЁ<Default Paragraph Font:B@ђ: Body Text & F9Є№ Ца6@6Header$ Цау"‚5CJ, @,Footer  ЦрР!&)@Ђ!& Page Number4T24 Block Text„ „ Є№>PB> Body Text 2 & F9Є№ Ца6QR6 Body Text 3  & F9Є№LMёbLBody Text First Indent  & F„а<Cr<Body Text Indent „аЄ№HNq‚HBody Text First Indent 2„аFR’FBody Text Indent 2„аdрЄ№DSЂDBody Text Indent 3 „аЄ№CJ4+В4 Endnote TexthnH 8&@ЂС8Footnote ReferenceH*6@в6 Footnote Text„аCJ* *Index 1 „н„#џ.!т. Index Heading$/$List „а„0§(2(List 2 !„ „0§(3"(List 3 "„а„а(42(List 4 #„p„0§(5B(List 5 $„ „а20R2 List Bullet % & F D6bD List Bullet 2& & F„ „0§ ЦƒH7rH List Bullet 3' & F„а„ Цžа@H8‚H List Bullet 4( & F„p„0§ ЦЙ H9’H List Bullet 5) & F„ „ Цд 6DЂ6 List Continue *„аЄ№>EВ>List Continue 2+„а„аЄ№:FТ:List Continue 3 ,„ Є№>Gв>List Continue 4-„ „аЄ№>Hт>List Continue 5.„p„0§Є№81ђ8 List Number/ & F. ЦhD:D List Number 20 & F„ „0§ ЦƒD;D List Number 31 & F„а„ ЦžD<"D List Number 42 & F„p„0§ ЦЙD=2D List Number 53 & F„ „ Цд4ZB4 Plain Text4 CJOJQJ*JR*Subtitle5$@&<,<Table of Authorities6<#<Table of Figures 7 Ца€,>‚,Title8$ 5;KH... TOA Heading95@@TOC 1:$„а„0§Є№ Ц"9# ;mH::TOC 2;$„а„0§Єx Ц" :88TOC 3<$„ „0§ Ца"@JmH22TOC 4=$„p„0§ Ц" 88TOC 5>$„а„0§ Ц(" mH**TOC 6 ?$„pCJ**TOC 7 @$„LCJ**TOC 8 A$„(CJ**TOC 9 B$„CJ(U@Ђ1( Hyperlink>*B*\$B\Envelope AddressD&€„@ „ќџ„єџ„№/„Д+DМ CJOJQJ8V@ЂQ8FollowedHyperlink>*B* 8Yb8 Document MapF-D OJQJ*ўr*Title 2G$>**ў‚*Title 3H$66ў’6 Title CountryI$;FўЂFTPR1st page titleJ$ 5CJ$KH$<ўВ<Tpr-Note 1st pageK&d"ўOТ" - L ЦаmH @ Єё\sўЦы#л& )Ш)О-Q.W1ж3|4„9а9J=э>Ц?AAqBEpE8GГODTкVTXѕXœZј]g^ўjЦm‹n‚rІrГrеrыrspsВst9vЅwцwь|№W‚еƒшƒЕ„n…Ў†х‡,ŠБŒGŽєŽд—ЁЂWЃŽЃсЄAЉёЌo­ЕАєВsФRХХ|Щ вЅд—иУк`цЪцTъЁэ‰юcіhјPќЙ •М9­žч[ Š!К"P$.?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdef2~н%„с17e’Мт ( – М ь q /Rb‘А‡ЎЩъ 11wгї\uЬ(LzМжAыc›жј*Ky ' X „ y!„"д"4#Џ#t$Щ$ё%p&†'с'Ю(.)Ў)Ѕ*В+А,8-Ј.M0{4Ь4$5H5с5ц6‘7„9е:?*@Т@žAПAюA§ABЁBљBLCOCV› Rџџџџ6aac’vLX†7ыP$сSп}š“гЌлыѓ"%1%Ё:к:ё:;2;N;d<L7L>LeLЂL MXM”MЇUeƒD­LНЏРІСиУХ%ЦRЩŠв“е$ш›ш—щъVъjыћRm і 8‡Эъ”Є0q4W=ь@ПE`INT„XNahhrБ„#’AЌЯЌгЌмопрстухцчшщъьэюяёђєіїјљњќ§ўџ     !#$&(I;•MНwХZмЖєg6Bіp ЌгЌнф№ѕћ 'щSTTV›:”џ•Œ&-0QX[o†ˆ’!”џ•€!”џ•€!”џ•„џџ _1116930126 _1119179648 _1119179799TTTW›@@@TTTW›LSSZ*1" ) рчФ-Щ-m.r.‚.‡.//s/x/B0G0Т0Х0 2 2~22Ћ2Ў2б3е3]4d4]5d5‰FFjHuHCILImIvIГSКSЛtУtъxёx'-9EАБФХ€з€Ч•в•;тDтlтvтfoтьыђU;c;ж?л?mCnCqC„C‹CŒCCЃCЊCњFG’N“NЃNжSкSwWxWC\J\ ^^[b^bњde{j‚j§xyЛyСyNzQz`~e~‡~~‘~–~›~Ђ~Ц~Ь~Ю~г~е~р~т~ь~­€Д€Е€Ф€Х€Ш€Щ€Я€а€л€п€ц€ Œ'ŒйŒфŒхŒэŒљŒe”k”l”l”t”ФšХšыšіš›!›T›W›__шщ##Р-и3c8c8ПGРG‚L„L]`^`фkхkМЁНЁ@ЏAЏШЗАРБРБРССRСRСС€СССцСчСeТeТtУtУнУоУОЬРЬ&Э'Э(Э(ЭОЭПЭЮЮб б”о”о№о†т‡т‡тууВїЛї{‘ЈЉУФ\ ] ,-‘‘;;GGдеt't'Б'Б'З'З'К'К'((Њ(Њ(я(я(|)|)})})S,T,w-w-Й-К-Q8Y8`8h8У<?ёCђCDD|F|FGG GGGG,G-GLGSGHHwHxHуHфHIŽI`K`KoKxKЯLбLвLеLжLжL{M|T}T}T,W,W-W-W/W/WHWWWwWxWТXТXЧXЧXЪXЪXн]Z^БmЕmMzNzœzz‰{‰{РŒРŒСŒТŒ  k”l”——УšФšХšыšіš›!›4›N›T›W›џџJames7\\hudson20\MDrive\ReOffice\4129.3\E\Final\03_4129eD.docJames7\\hudson20\MDrive\ReOffice\4129.3\E\Final\03_4129eD.docJames7\\hudson20\MDrive\ReOffice\4129.3\E\Final\03_4129eD.docJames7\\hudson20\MDrive\ReOffice\4129.3\E\Final\03_4129eD.docJames6C:\TEMP\autorecover\AutoRecovery save of 03_4129eD.asdJames6C:\TEMP\autorecover\AutoRecovery save of 03_4129eD.asdJames6C:\TEMP\autorecover\AutoRecovery save of 03_4129eD.asdJames6C:\TEMP\autorecover\AutoRecovery save of 03_4129eD.asdCostello7\\hudson20\MDrive\ReOffice\4129.3\E\Final\03_4129eD.docCostello.\\GAMA\DFSRoot\Common\#Lsdd\Pool\03_4129eD.doc|џџџ‚ѓ\3}џџџ4”&в2~џџџ§м1џџџpkRК0€џџџ’ЌвН)џџџЪv^Ю(‚џџџЌшъz'ƒџџџ,;ŒН&ˆџџџи]ј9џ‰џџџzžЖœџ ”qМ”џџџџџџџџџМu“ š„Bбџџџџџџџџџ47У тЪЮ№џџџџџџџџџ'zо(ВјfџџџџџџџџџŒ^жЬўћџџџџџџџџџ]<ж„+”ш/ >ў%тrTQ%иЩ2Š-hтџџџџџџџџџK&LBќеzбџџџџџџџџџct&EхрBџfHDvxџџџџџџџџџС2HSТъдbџџџџџџџџџЏ7[ˆюXџџџџџџџџџЌв\цнbWџџџџџџџџџŽўwю–`џџџџџџџџџ„д„˜ўЦд.„Й„˜ўЦЙ.„ž„˜ўЦž.„ƒ„˜ўЦƒ. „д„˜ўЦдOJQJo(З№ „Й„˜ўЦЙOJQJo(З№ „ž„˜ўЦžOJQJo(З№ „ƒ„˜ўЦƒOJQJo(З№„h„˜ўЦh. „h„˜ўЦhOJQJo(З№h„8„0§Ц8^„8`„0§o(.€ „ „˜ўЦ ^„ `„˜ў‡hˆH.‚ „p„LџЦp^„p`„Lџ‡hˆH.€ „@ „˜ўЦ@ ^„@ `„˜ў‡hˆH.€ „„˜ўЦ^„`„˜ў‡hˆH.‚ „р„LџЦр^„р`„Lџ‡hˆH.€ „А„˜ўЦА^„А`„˜ў‡hˆH.€ „€„˜ўЦ€^„€`„˜ў‡hˆH.‚ „P„LџЦP^„P`„Lџ‡hˆH.„„Ца.„„Цh()„„Ца()џ„„Цh(a)џ„„„„Цh.џ„„Цh-џ„ „0§Ц -„ „0§Ц ()„а„0§Ца.„а„0§Ца.„а„0§Ца.„а„0§Ца()„„Цh.„ „0§Ц ()„p„0§Цp()„ „Ц()„p„Ц@ ()„„Цho(„ „0§Ц o(()„p„0§Цpo(()џ„p„0§Цpo(-„а„0§Цаo(()„ „0§Ц o(()џ„ „0§Ц o(-„p„0§Цpo(()„@ „0§Ц@ o(()„8„0§Ц8^„8`„0§o(.€ „ „˜ўЦ ^„ `„˜ў‡hˆH.‚ „p„LџЦp^„p`„Lџ‡hˆH.€ „@ „˜ўЦ@ ^„@ `„˜ў‡hˆH.€ „„˜ўЦ^„`„˜ў‡hˆH.‚ „р„LџЦр^„р`„Lџ‡hˆH.€ „А„˜ўЦА^„А`„˜ў‡hˆH.€ „€„˜ўЦ€^„€`„˜ў‡hˆH.‚ „P„LџЦP^„P`„Lџ‡hˆH.„„Цho(. „а„0§ЦаOJQJo(-№„„Ца.„„Цh()„„Ца()џ„„Цh(a)џ„„„„Цh.џ„„Цh-џ„ „0§Ц -„ „0§Ц ()Q„„Цс^„`„56o(‡hˆH.€ „ „˜ўЦ ^„ `„˜ў‡hˆH.‚ „p„LџЦp^„p`„Lџ‡hˆH.€ „@ „˜ўЦ@ ^„@ `„˜ў‡hˆH.€ „„˜ўЦ^„`„˜ў‡hˆH.‚ „р„LџЦр^„р`„Lџ‡hˆH.€ „А„˜ўЦА^„А`„˜ў‡hˆH.€ „€„˜ўЦ€^„€`„˜ў‡hˆH.‚ „P„LџЦP^„P`„Lџ‡hˆH.„„Ца.„„Ца()„„Ца()„„Цh()џ„„„„Ца.џ„„Ца-џ„ „0§Ц -„ „0§Ц ()„„Ца.„„Ца()„„Ца()„„Ца()џ„„„„Ца.џ„„Ца-џ„ „0§Ц -„ „0§Ц ()R„8„0§Ц8^„8`„0§o(.€ „ „˜ўЦ ^„ `„˜ў‡hˆH.‚ „p„LџЦp^„p`„Lџ‡hˆH.€ „@ „˜ўЦ@ ^„@ `„˜ў‡hˆH.€ „„˜ўЦ^„`„˜ў‡hˆH.‚ „р„LџЦр^„р`„Lџ‡hˆH.€ „А„˜ўЦА^„А`„˜ў‡hˆH.€ „€„˜ўЦ€^„€`„˜ў‡hˆH.‚ „P„LџЦP^„P`„Lџ‡hˆH.„8„0§Ц8^„8`„0§o(.€ „ „˜ўЦ ^„ `„˜ў‡hˆH.‚ „p„LџЦp^„p`„Lџ‡hˆH.€ „@ „˜ўЦ@ ^„@ `„˜ў‡hˆH.€ „„˜ўЦ^„`„˜ў‡hˆH.‚ „р„LџЦр^„р`„Lџ‡hˆH.€ „А„˜ўЦА^„А`„˜ў‡hˆH.€ „€„˜ўЦ€^„€`„˜ў‡hˆH.‚ „P„LџЦP^„P`„Lџ‡hˆH.„8„0§Ц8^„8`„0§o(()€ „ „˜ўЦ ^„ `„˜ў‡hˆH.‚ „p„LџЦp^„p`„Lџ‡hˆH.€ „@ „˜ўЦ@ ^„@ `„˜ў‡hˆH.€ „„˜ўЦ^„`„˜ў‡hˆH.‚ „р„LџЦр^„р`„Lџ‡hˆH.€ „А„˜ўЦА^„А`„˜ў‡hˆH.€ „€„˜ўЦ€^„€`„˜ў‡hˆH.‚ „P„LџЦP^„P`„Lџ‡hˆH.„8„0§Ц8^„8`„0§o(.€ „ „˜ўЦ ^„ `„˜ў‡hˆH.‚ „p„LџЦp^„p`„Lџ‡hˆH.€ „@ „˜ўЦ@ ^„@ `„˜ў‡hˆH.€ „„˜ўЦ^„`„˜ў‡hˆH.‚ „р„LџЦр^„р`„Lџ‡hˆH.€ „А„˜ўЦА^„А`„˜ў‡hˆH.€ „€„˜ўЦ€^„€`„˜ў‡hˆH.‚ „P„LџЦP^„P`„Lџ‡hˆH.AџџџиЩ2иЩ2иЩ2иЩ247У иЩ2иЩ2иЩ2иЩ2иЩ2‰џџџ >ў%ƒџџџƒџџџ‚џџџ‚џџџџџџџџџ€џџџ€џџџˆџџџџџџ~џџџ~џџџ}џџџ}џџџ|џџџ|џџџ'zоиЩ2иЩ2иЩ2иЩ247У иЩ2иЩ2иЩ2иЩ2иЩ2 >ў%ƒџџџ‚џџџџџџЖФџџџБе<жџџџ~џџџ}џџџ|џџџ'zоиЩ2иЩ2иЩ2Мu“ fHct&EŽўwЏ7[ Œ^Ќв\K&LBС2HSct&EL џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџQRЫRЫ„ЙЦVJџџџ@€wWwW„'wWwWˆŠЁŠЂ в е K L MƒPƒTƒVV› @ І P@ и М@ T V А@ \ d а@G‡ŸTimes New Roman5€Symbol3& ‡ŸArial?5 ‡ŸCourier New5& ‡z€џTahoma#1ˆаhA xІA xІ9 xІЏ16‘\І<ДYБс!ЅРДД€0dЭ[Z–1@ џџPC:\Program Files\Microsoft Office\Templates\Publications\TPR-S-English(pool).dotRESTRICTEDCodefallaCostello