UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE-PRESIDENT FORPLANNING AND FINANCE 3rd Floor, Quezon Hall, University of the Philippines, Diliman, Quezon City 1101
Telefax Nos. (632) 928-2866 / (632) 928-2888 Trunkline: (632) 981-8500 loc. 2504 or 2530
January 31, 2020
MS. ALMA A. BACULI Supervising Auditor Commission on Audit University of the Philippines System Administration Quezon Hall, Q. C.
Dear Ms. Baculi:
We are pleased to submit FAR No.5 - Quarterly Report of Revenue and Other Receipts (QRROR) of the UP System for the quarter of December, 2019.
Thank you.
Very truly yours,
£l::~~~ \
Vice Pres. For Planning and Finance
EncIs.: As stated
FAR No.5
Department Agency Operating Unit
Organization Code (UACS) Fund Cluster
STATE UNIVERSITIESAND COLLEGES UNIVERSITY OF THE PHILIPPINES SYSTEM 008
08 008 00 00000
QUARTERLY REPORT OF REVENUE AND OTHER RECEIPTS As
of the Quarter Ending 31 December2019
05· INTERNALLY GENERATED FUNDS(Retained Income)
E.Internally Generated Funds/Retained Income Fund (Fund Cluster E.l. Revenue Collections
E.l.l CashRevenue
Clearance& Certification Fees-ClearanceFees Clearance& Certification Fees-CertificationFee Verification and Authentication Fees-OtherVeri Finesand Penalties- ServiceIncome
School Fees-TuitionFees
School Fees-Incomecollected from Students School Fees-OtherSchoolFees
Registration Fees
Other ServiceIncome-Other ServiceIncome
4020104001 4020104002 4020111099 4020114000 4020201001 4020201002 4020201099 4020102000 4020199099
E.l.2 Non-CashRevenue
Collections effected through outright deductions from
E.2.Non-RevenueCollections/Other Receipts E.2.1CashReceipts
Others
Refund of CashAdvances
4050199000 Miscellaneousincome (e.g.,
liquidated damages)
cert~
103,000 1,164,010 36,827 1,815,194 217,644,943 6,245,317 6,344,128 1,069,000 5,718,038
450,000
30,930 36,260 36,435 16,173 119,798
387,810 429,455 293,015 227,595 1,337,875
11,511 5,836 13,137 6,394 36,878
559,762 152,713 205,671 234,257 1,152,403
51,272,990 14,099,115 45,585,391 35,764,265 146,721,762 1,374,423 2,315,905 1,147,587 1,212,211 6,050,124
1,602,123 1,817,288 1,563,965 765,214 5,748,590
409,170 104,360 329,200 118,520 961,250
1,166,713 1,169,462 1,217,383 1,127,830 4,681,387
31,406 989 278,516 134,923 445,834
119,798 119,798 16,798 16%
1,337,875 1,337,875 173,865 15%
36,878 36,878 51 0%
1,152,403 1,152,403 -37%
146,721,762 146,721,762 -33%
6,050,124 6,050,124 -3%
5,748,590 5,748,590 -9%
961,250 961,250 -10%
4,681,387 4,681,387 -18%
445,834 445,834 400,834 89%
SusanC. Sanchez
Director, UPSystemAccounting Office Date: 31 January2020
Page 1
of
1At:::Y:~ ~ '-1~~
LisaGrace S.Bersales
Vice President for Planningand Finance
Date: 31 January2020
~ jO
aBed
~"
(':l la
OOS'OSII OOS'OSII
OOS'OS OOS'OSII II
OOZ'OlI OOl:'OlI
OOE'OlI OOZ'OlI
'3dd
alqea:l
!lUasun JO ales
WOJ J000661OS011
spaaaord'sallewep
paiepmbu
"ll'a) auroouj snoauella:ls!1I'l
%01- E6E'EEE'S)
L09'IIS6'Lv L09'IIS6'LII
L09'IIS6'LII 6Z9'9SE'H
ZSL'S99'H S611'S19'H
6lL'EIIE '£1 OOO'SlE'E
000661OS011 S
sUle9Ja410 uo
lesJOa
'AuadoJd ld puewed!nb3 lUaw 0001l01OS011 '091 OSII OOO'IIZ OSII'9El OSII'091 '091 OSII II'091 OS %0
Su!e9 uo
ull!aJo~ 3
allue4:lX(X3ll0~) 000101OS011 S19'96 IIEII'6L 691'1 lIO'91 S19'96 S19'96 S19'96 %0
u!e9 JJAp!sq
WO Ja4l0
leuoqeN aA09 sapualll:!lUaWUJOOOZ01OEOII '1Z1 ZE 000'S SlL'9SS'61 6119'6a'Z£1 Sl L9E'9£1'Z L9E'9£1'ZSl L9E'9£1'ZSl %SZ
ns sau!
Ja4l0
aurcoujpue WOJJ
ssauisnslleuad a!
slueJ9 -SO:lulpue Ja4l0-aW
ssatnsng suoueuopaurcou]
ssauisngauroou] 0Z011 066Z 0001OZ01l011 66 OOOEZZOZOII LEL'6SS'611 LSO'LEL'Ol OOO'OOS'S 'zz ES6'E911'H oss Zvl'EOL'S SII'1I 'OSl'£1 61E 661'ZOS'L £19'S 66L'99S'6 osrsss 691'LSZ'E LEZ'lEE'H E60'SH'E S 6ZZ'lS0' SEE'lIS'Sv 910'V6S'91 6ZZ'lS0'S SEE'lIS'Sv 91O'1I6S'91 E'lIS'SII 6ZZ'lS0'S SE 910'V6S'91 %S- %S- %SS
~
%ZE 60Z'L6L'OSL
60Z' L6L'O 60Z
SL'L6L'OSL
06E 'S1 6'EL1 00v'16Z'OSl
OE 9'ZOS'ZOZ SSL'LSO'1I61
ELO'SSS'OLS EOO1ZZOZOv
sJa4l0-aWO:lUll
SaJaWI
ul
-aWO:l SaJalUIuol 9N
Sl!sodao1001ZZOZ011 OOO'OOS'l 19S'SEL SEL'lLS IIS6'006'1 OSZ'EH'Z 'S EOS'SZ9 9'S EOS'SZ 'SZ9'S EOS %SlI
lSaJalUl
lel!dpUaplA!O aWO:lUI
a4l0-Saa~saa~J 660L1ZOZOv OOOOZZOZOv 000'19 9S9'1ZS'Z09 11L'S9L'IIL1 vLv'6S9'1I01 vEl'S aZ'LIIS'911 11119'lv6'lE IIEl'S 9S0'Lvl'Slv II
l'SZv£1'S 9S0'Lv V£1'S 9S0'LVl'Slll - sszs sssz-
sOH lel!d
aa~ !pall'l-s le:l
-saa~AlioloJnaN
sa:l!lUasZOZOV 110L1 L11'9l1'E 96Z'6SL l60'9S9 r szs'zzr' 9lS'69v OIlL'lvO'E
'E 'lIlOOvL OvL'lvO'E %E-
sOH
lelldsoH
lel!dle:l!pall'l-saa~ le:l!pall'l-saa~
sA4d-Saa~ Jeln:lSell-O!PJe)-saa~aUp!pall'lle:l! '8
!lUas sa:l600L1lOlOv LOOL1lOlO11
'lSS'SEvL 9a'SS9'S VL1'66S'1 90S'91O'1 'E19'1
lL9'S90'Z9vl LSl'19E'Z S96'66S'1 901'aS'1 001'vv1'1 SOZ'9SS'L 61L'ELE'S SOl'9SS'L 61L'ELE'S '9SS'L SOl 61L'ELE'S %S- %S-
sOH lel!d
le:l!pall'l-saa~
oleJoqel-saa~AJ SOOL1lOlO11 OEL'IISE'Slv 101I'ELL'ElI
la'IISS'LL'zs zvzsos 9LO'ELS'SL 166'EEE'OLE E 166'EEE'OL 166'EEE'OLE
%vl-sOH
%11 lVS'069'6lI
lVS'069'6lI IvS'069'6lI
SLZ'SS6'Sl LS9'SEV'9v
61E'06L'SE 6SZ'90S'Sl
OEII'LLS'vlI vOOL1
l0lO11
AlloI
O!pell-Saa~
le:l
!pall'l-saa~
lel!d
sOH
lel!d pall'l-saa~ le:l!
do-saa~WOOllllu!leJa EOOL1l0lO11
L99'SlIl'SZ001'SLII'E LS1'£19'6 116S'110'El '9 E6S'EIIE Evll'9vll'ZE EIIII'9vv'lE Evv'9vv'lE %Sl
sOH
lS6'1Ol
%v6lS6'1OZ
tsstoz
06S'L9
0611'LL
SEl'Sl 9E£'S£
9LS'EOl
zooztzozov
Sa!
lddns
le:l!pall'l-saa~
lel!
dsOH
lel!d slinJo-saa~ pue sauplpall'l100LllOlO11 SII9'6S£ SVL'S6v SEL'lVII OSV'OV6 OS17'Ov6 OSII'01l6
%lVlsOH
WOJJauro llu!WPd
puelqnd
le:l!uO! 000S1Z0lO11 SSL'996'£ L16'lIlL S66'ZZn 61L'199 80Z'66l £vS'SOO'£ £IIS'SOO'£ £VS'SOO'£
%vl-ouj
WOJJaWO:lU
SapOl!wJOo/slalsoHpue
Ja4l0 lpe~sa!l! 000£1l0lOv EZ6'S9v'a
6vL'01O'111917'S09'6 9L9'Zvl'01 66E'6Z9'L 9Sl'SSv'S£ 9Sl'SSv'SE 9Sl'SSv'SE
%OVI
s~JoMJaleM walsAs
saa~00060lOlO11 OOS'l OOS OOS OOS OOS %£9-
%lSl OL1'IIS
OZL
'6SOlL'6S
OlL'6S 090'OS
S61'£1 OEZ'lI
SEZ'vl OSS'SE
OOOSOZOZOV
saa~~JOMlaN
peoa
al/wUIase aWO:l OOOSOZOZOv 9£1'ZOl'lS L££'vSS'£1 l6L'00£'SE 661'S££'LS 'lLS'9l 69S £1 96S'19£'£ '££1 96S'19£ '19£'EEl 96S 09L'6Sl'lS sszs
all
%96 SLS'6S9'1
LvS
'OSII'£LIIS'OSv'£
LVS'OSv'E L6Z'SOO'1
SlS'£6v'1 1196'01L
6SL'Ovl lL6'09L'1
OOOvOlO
saa~llu! lOIlu!
eJ!/Jeu!was saa~uO!le!
OOOZOlOZOIl OOO'OOO'l 9£9'v£1I 1191'9S0'1 zsovzz't ZZl'961'1 ELO'196'£ 6'E ELO'19 ELO'196'E
ELO'196'1%S6
I'HI:!
ilnUilAilH 4SIQ lT
~
SU
O!PilIIO) ilnU 31\ilHT
~
ilPO) J3lSnIJ pun~) spun~
lI U!I\IOl\il ll/spun~
p3lel3H sSilu!
sna .
~
S 'ONlll:!~
(spun~
l!U!AIOA
all) SONn~0311:113ll
SS3NI SnS90
-00000 00 SO OSO SOO
J31snIJ
(S)'o'n) apo) uOlleZ!uellJO
l!Un
lIu lleJado /buall'o'
luawlJedao
1I'l31SASS
3NlddlllHd3H1~O AlI
Sll3111NnS393110)
aNI:!
S3111Sll3111Nn 31'o'1 S
61 0Z Jaqwil 1£
JaolIU
!PU3
JalJenb a41JOs'o'
S1dl3J3H H
ON'o'
3H10 3nN 3113H~
O 1ll0d3H A1H31HVnbFAR No.5
,. QUARTERLY REPORT OF REVENUE AND OTHER RECEIPTS
As of the Quarter Ending 31 December 2019
STATE UN:VERSITIES
AND
COLLEGESUNIVERSITY OF THE PHILIPPINES SYSTEM 008
08 008 00 00000
06
-BUSINESSRELATED FUNDS (Revolving Funds)
F.2. Non-Revenue Collections/Other Receipts F.2.1 Cash Receipts
Others
Refund of
Cash Advances"Susan C. Sanchez
Director. UP System Accounting Office Date: 31 January 2020
Vice President for Planning and Finance Date: 31 January 2020
"Difference from FAR 5 DBM URS v2.0 report and manual report is due to Refund of Cash Advances. UACs code entry in DBM URS is pending inquiry with COA/DBM.
Page 2 of 2
5'ON 1I'd~
(;jO
a5ed
~98t %EZ punj 8
ssaJdd
sstz
Ozt 089
089 089 OOZ Ozt
095 09E punj
isruj
a:>!JJO IIseJ
%0 5t6'E
5t6'E 5t6'E
5t6'E 5t6'E
epueJ!aual
050'ZZ %5E 009'58
009'58 009'58
050'ZZ 009'tt
056't5 055'E9
punj rsruj, Aele8
%0 LE5'17
LE5'17 LE5'17
00z'{
LEE'E LE5'17
'd8831831
%0 OOE
OOE ooE OOE OOE
eJaAI!pJO)l~!Slt!le s
%L17 050'017 05t'9Zt
05t'9Zt 05t'9Zt
050'017 058'17Z
05Z 't9 00t'98
JawaJ a:JJnO Sall8u!uJea1
%Z17 59L'6L t8t'69Z
t8t'69Z t8t'69Z
59L'6L 69E'8L
L170'ttt 9t17'68t
punj suolle:J!lqnd
JSJ
%EZt 990'8E8'Z
L5L'E5t '5 L5L'E5t'5
L5L'E5t'5 990'8E8'Z
tt5'L56
ozztos
0917'958 t69'5tE'Z
Sld!a:JaHl SnJ1J a4lO
%OE Ot17'85
0tt7'85 0tt7'85
ZE 17'Et L86'9Z
6EL'5 l5Z'Zt
8L6'1717 saa~luapnl
H S
%1717 17178'617S'E
17178 '6175'E 17178'6175'E
Z5t'L80't 550'80Z
000'958 LE9'86E't
Z69'Z917 punj 'Z
d!4SJelo4:JS
%EL Ltl'59
Ltl Ltl'59
'59ZL17 LEL'8 'LZ
17L6'Zt 17E6'5t
5179'LE punj
ueoj JalndwoJ
%EOt 0617'Et5'zt
0617'Et5'Zt 0617'Et5'Zt
805'175E'9 L5E'505't
88L't5Z'Z LE8'to17'Z
Z86'85l'9 uoueuon
ss st-
17L5'to17'9LL 17L5'to17'9LL
17L5'to17'9LL 856'Z175'5El
l69'9Ll'68t 17Et'580'5LZ
0 6L'965'9L 000'8tt7'956
A:JeWJe 4d
ss sr-
t96'586'LZ t96'586'LZ
t96'586'a 17t9'08l'L
E1717'656'9 1769'1798'8
OtZ't86'17 000'5L17'17E
lez!H asor O:J!80IOWle4ldO
o.uuag
%t E69't8t'ZZ E-
E69't8t'ZZ E69't8t'ZZ
tLE'L05'L tZ
8'6tz'9 958'8tL'17
9179'5EL'E OOO'OOO'ZE
AJol eJoqe1 uO!lezpa 4le J
%OZ L05'9LE'E
L05'6EO'OZ L05'6EO'OZ
L05'6EO'OZ 5E8'Z6E'9
L95't55'5 8LE't58'E
LZL'E17Z'17 000'E99'9t
AJoleJoqe1 4:JJeaSallle:J!pallll
%L 17tL'58Z
17tL'58Z'17 17tL'58Z'17
17tL'58Z'17 5tO
'L5Z
'tt09'LOZ'l
668't56 66t'698
000'000'17 uaalueJ
H9d
sstrt
1789'17Z17'17 1789'17Z17'8
1789'17Z17'8 1789'17Z17
908'6tL'17 '8 17017'6ZZ
1706'9t8 OL5
'859'Z 000'000'17
(0617toOO'd/
170000A'd)pU08 a:JueWJ0!Jad
%0 DOn
OOZ'E OOZ'E
008 056 Oon 05t
DO (ZlOOOOA'd) n
s~:>a 4Jp alelS!O luawa:JeldaH
JO~au!~
%EEt 66Z'ZtE'Et
66Z
'ztE'EZ66Z
'ZtE'EZ 66Z'ztE'EZ
178L'68L'8 OE17'L8E'E
E66'Z170't E60'Z60'Ot
OOO'OOO'Ot (01700001lll'd)8upuanbas
'dNO
%0 EZ9'8Z
El9'8Z EZ9'8Z
EZ EZ9'8Z 9'8Z
(9EOOoolIII'd)8u!uaaJJ5 uJoqMaN
J9d
%68 06Z
'0806Z'OLt
06Z'OLl 06Z'OLl
017E'tZ 5817'617
098 509'86
000'06 (17000001lll'd)U
O!le:J!lqnd sa!pms uawoM JO~Jalua J
%0 Z55'5t
Z55'5t Z55'5t
ozrot
OL6't Z
917'E Z
55'5t (EOOOoolIII'd)uO
! le:J!lqnd soon
%0 ZOt
'LZt'Z lOl'LZl'Z
lOt
'LZt'Zt8E'0170'Z
tlL
'E8OOO'E
lOt 'LZt'Z (9517toOO'd
'8 5517toOO'd)!MeJellll
SWeJ9Al
lnJe~-SuO!leuOOSdn
%0 ZEt'E
ZEt'E ZEt'E
ZEt'E ZEt'E
(LE17toOO'd) dnA1
%6Et 17EE'17517'17
17EE'1759'L 17EE'1759'L
17EE'1759'L 17I7E'L6E't
L17t'896'17 960'ZE17
L17L'958 OOO'OOZ'E
(8017toOO'd)SUO!palloJ J98
%0 05t'17Zt't
osrvzrr
05t'17Zn 05t'17Zn
05t'17Zn (tlOOOOA'd
A098LL6) - AlleAoll
ssaJddf)
(A!pad s aseald) Sa!l!l!
qe!llSnJ1Ja4l0
17t17'60L %17E 17tl'96L'Z
17tl'96L'Z vtl'96L'Z
090'5Z6 5LE'17817
E50'86 9Z9
'88Z
00L'980'Z
'tsiuaurroop prq
!O
"Ie s WOJ!spaa :JOJd
(a09'd1 uea
lUil
WUJilI\09
PilzpOllln'dIIl!M
Pill!sodilOSld!ilJil
lIlSnJl'E'9
%0 89E'Ot17
89E'0tt7 89E'Ot17
59t'L5t 000'5E
6Ll'5L 17lO'E17t
89E'Ot17 puog
a:JueWJ0!Jad
AJn
seilJl leUOneN illIllll!M
Pill!sodilO Sld!iI:JillI lSnJl
JillI'l' lO
9(La
ilPOJJillsnD punj)Sld!ilJil
lIlSnJl'9
S1dl3J3H
1SnH1 LO
-00000 00 800 80
800
111131SAS S3NlddlllHd 3H1
~OAlI SH3A
INnS393110J
ON'd S3111SH
3AINn31'd1S
6tol JilqwaJilO
IE SU
!PU3Jil
lJen'OillI l!O
5'dSldl3J3H
1I3H10
ON'd3nN3A311~
O
1110d311A-11l311l'dn'O
FARNo.5 QUARTER&REPORTOF REVENUE AND OTHERRECEIPTS
As of the Quarter Ending 31 December 2019
STATEUNIVERSITIES ANDCOLLEGES UNIVERSITY OF THEPHILIPPINES SYSTEM 008
08 008 00 00000 07 - TRUSTRECEIPTS
Walkup Housing 54,395 40,008 14,387 54,395 54,395 54,395 0%
Scanning Electron Microscope Laboratory 40,750 750 40,000 96,921 137,671 137,671 137,671 96,921 238%
Dorm and Guest House 644,454 147,943 261,583 234,928 223,567 868,021 868,021 868,021 223,567 35%
TBI 668,323 198,397 186,061 283,865 162,501 830,823 830,823 830,823 162,501 24%
FABLAB 190,335 83,995 30,289 76,051 101,901 292,236 292,236 292,236 101,901 54%
ILC& LRC 72,594 19,404 31,949 21,241 3,341 75,935 75,935 75,935 3,341 5%
Due to NGAS 301,467,189 544,717,700 118,603,188 266,902,619 465,747,541 1,395,971,048 1,395,971,048 1,395,971,048 1,094,503,859 363%
Due to LGUs 390,193 178,881 20,000 191,312 175,844 566,037 566,037 566,037 175,844 45%
TOTAL
~ov~!,~
LisaG.:aces:sersaJ;s
Vice President for Planning and Finance Date: 31 January 2020
Susan C. Sanchez
Director, UP System Accounting Office Date: 31 January 2020
Page 2of 2
% (OO'~SE' O~-
EEE' OO'S09'~S' S) OO'S09'~S' L~
L~
oo'S09'~S' 00'0 00'S~9'9SE H
'
OO' ~~
~SL'S99'
~~
OO'SS
~'S~g
'
~~
oo' SUE~'E~
O O' OOO'S~E'ES OOOSS~OSO~
su!e E)J 94lO
% 00'0 0
oooss'osi oooss'osr
ooose'osi
00'0 OO' 000OS~' 9E~
OO'OOO' 000 ~~
O O' OWOg~
OOO~~OSO~
luawd,nb3 pue lueld '4!
adOJdj Oal es uo u
!eE)
% 00'0 0
oo' 00'S SW96
~9' 000 96
OO-SW96 OO'~~O'
OO'Sg~'~ g~
OO'~~' SL 00'
0 00'S~g'
9S OOO~O~OSO.
(X3 HO~)a6 uBl .pX3 U6,9JO .:lu
!u!
eE)
(onLL'S~') %9- oo'sez'
~SO' ooszz S
'
~SO 'S 00'0 OO'S~~'
~SO'S 00' OO' 0
OS~'
ooserzosz
9SS OO'OSS'~~O O' OOO 'O OS'S OOO~O~O
4se~ ~O~
u!s ucuauoq pue SlUBl£)WO lJ9 wc:)UI
% S~
O O' L9E' SOS'OE OO' L9E'9E~' OO' ~S~
L9E'9E~'
~S~
00'0 OO'L9E'OC~
'~S~
00' OO' 0
S~'SLZ '~E
~ OO'S~L'9SS'
00' S~
oo'ooo'szcrzt
0 OOO~O~OEO's9!:)ua6v lUaWWaAOn IBUO!lI!N lelnO WOlj .(p!sqnS
( %S-
OO'66E'LLO") oo'SEE
'~~S' OO' S~
SEE'~
~S'S~
00'0 OO'SEE'
~WS' OO'LEnEn~
OO'SSL' 999'S oo'S~E'OS~'O
00'ESS' E9~'
~~
OO' LEL'SSS'S.
SS06S~O~O' aw
o:)ul sseut sng J9lnO
OO' %SS OCS'9SS 00'LW~S' 'S oo'LW~S' 9~
00'0 9~
00'LW~S' OO'ESO'S 9~
~~
00'S9~'LS~'E 'E oo'
E~9'SS
~'~
OO~~
~'EOL' OO'LSO'LEL S OOOE~~O~O~ 'O~
euiocur ssau!S"a- sameu~d pue sau!.:I
oo'SE~'S06'S %~E O H
O' SO~' LSL'OSL OO'S O~'LSL'OSL 00'0 OO'
SO~' LSL'OSL 00'OSE'
9~S O 'EH
O'oW
~S~' OS~
00'OE9'~OS'~0~
OO' SSL'LSO'
~S~
OO'ELO'SSS'OLS SSO~~~O~O~
SJ9lHO
%S~
~ oo'EOS'
9~
~'E OO'EO
S'S~g'S 00'EOS'9~g'
S 00'0
OO' EOS'S~g' S O O' OS~' 00"9S'OOS' E~rz
~ OO 'SEL 'US 00'
~99'SEL OO
'OOO' OO S'~
~OO~~~O~O~
sl!so daa 'DN uo lSaJ91UI
%~S·
(OO '999' SS) OO'
O ~~'S O'~~
'S 00'0
OO'
~~'S OO'~~' 00'0
00' S 0 00'0
OO 'OOO'
~g OOOO~O~O.
awo:>ul puap!A!O
( %S~- oo' OO9'
~LS"H) oo'9S0'L~tS~'
00'9S0'L~tS~~
00'0 oo'9S0'
L~~
'S~
~ O O'
~'~~'~E oo'
L~' L~' 9~
00"L~'SS9' ~ 00' ~~
~~
L'S9L '~H 00' 9S9'
~~S'
~Og SSOH~O~O~
saa .:lJalHO
( %E- 00' LLE 'ES) oo'
O~L'~~'E OO'O'
L'~~'E 00'
0 OO'O'
L'~~'E OO'
~S'Sg.
OO'~S 'LZ~'~
00'
~SO' 9S9 OO'
96~' SSL OO'H~
'~~'E
~~O H~O~O' sa::>!N9S
"<f)oIOJnaN- Saa.:lIe:J!pa w
(OO'SES'SU) %S- oo'SOt9SS'L
OO'SO~'9SS 00' 'L
0 OO'S
Ot9SS'L OO'
90~'LZS OO'LS~'~9E '~
'~
00'
~L9'S90'~
OO"H 'SSS'~
00'£VL '~S9'S SOOH~OW'
S9:l!N9S UOnel!l!qell a~
'S' aU!:l!pa V\lIe:J!SAlId- Sea.:lIe:J!paVII
(OO %S- '9SnS~) OO'OUELE'S
OO'O
~L'ELE'S 00' 0 OO'OU'ELE'
ooocr..
S n O O'S96'SSS' 00' ~ 9'~'EW~
00'90S'9~O
'
~ 00' 9LZ'SS9' LOOH~O~O' S
S9:l!N9S Jeln:)sef\-D!JllB:-_)-
saa.::ll e:>!paw
% ( .~-
OO'O'L' O~O oo'OS 'SS)
S'EEE'O OO'OSS' LE EEE' OLE 00' 0 O
O'OSS'EEE' 00 OLE '9LO' ELS'SL OO'~'~
'EOS'
~S 00'
~LZ'~S' LL oo'~O
~'ELL 'E~~
oo' OEL' KE'S~~
900 L~~OW~
NO}BJoqel - Saa.::lle:l!paw
%~
oo' O~~' E~~' S 00'OK
'069' 0(rOK' S~~
OS9'S~~
00' 0 00OK
'069's~, OO'SLZ'
SSS' 00' S~
LS9'SE~' 9~
OO'S'E'OSL' OO' SE
SS~'90S' S' oo' OE~'LLS
~OOH~O~O~ '~~' 1i.60
10!pe~ -saa.:lI~!p9 V\1
OO'LLL'OO~'~ %g~
OO'_'_'~E OO'_'9W~E
00' OO'_'_' 0
00' ~E ES9' E~' OO'~Sn<O'E' 9
OO'LS"EWS
oooor
'
SL~' E OO'L99'S~n~
EOOH~O
~O~
6u!lBJedo woo~
saa,:jleJl - paw
%~
00' 9LO'SS OO
"SS' O ,O~
O'''S' ,O~
00' OO"Ss' 0
00' ~o~
OSS OO'OS"LL 'L9
OO'SEtS' OO'
9EE'SE 00'
9LS'
~OOH~O~O EO'
~ s9nddns
IB:>!paw
% ..
OO'SES'OSS , OO
'OS"O~
OO'OS.'O 00' 'S
0 O
O'oWO.S OO'SEn
OO'SVL'SS' ..
00' 0 00'0
OO'S~'SSE
~OOH~O~O sau!:)!paw .
pues6 rua
%~~- (OO
'E~S'LSS) OO'~~'
SOO'E ooz-a'soo'c
00' 0 OO'~~'
Soo'E OO'
SO~' OO'S,n99 SS~
OO 'SSS'
~E' oo'HS'~~L ~
oo' SSL'996' OOO E
,.~O~O~
UO!}e:lUqnd pue 6u!lU!-Id WOl]aWO::l UI
%O~
oo' E9E'~~O'
~~
oo'99~' SS"SE oo'99~'SS~'
00' SE oo' 0
99~' SS~'SE 00' SSE'S~9' oo' L
9L9'~~~' O' OO'~g~'s09's
oo'S~L' O<O',~
00' E~S'S9"LZ OOOE'~O~O'
San!!!:!BJ 9)!!l J94)'o pue S9!-1011UUOCJ!SlalSOH
wOJJ aWO:lU I
(00'000 %L9-
") OO'O
OS OO'OOS
00' 0 OO'OOS
00' 00' 0
0 OO'OOS
OO'OOS' 00'0 OOOSO~O~O. ~
saa~wals);S s)jJOMJaIBM
OO %~..
'OH'K OO
'O~L'SS OO'OUSS
00' OO'OUSS 0
OO 'OOO' OO'SS~'£~ OS
OO'O£~'~, OO'
S£~'.~
OO'OSS'S£
OOOSO~O~O.
saa~
)fJOMlaNpB O~
O/OZ9 OO',gL'SSng
OO 'LSS"OC OO'LSS' '££'
~OC' 00'0 ££~
OO'LSS"OC' OO'S9S' ££~
'LS'9~
OO'SS
~'S££'LS OO'~SL'OO£'SE
OO' L££'KS'£' OO'9E
"~O~'~S OOOSO~
euiocut O~O~
asealllua~
%96 oo'
9LS' SS9' , OO'SK'OS~'£
O O'SK'OS.
'£
00' 0 OO'SK'OS.'
£ OO'LS~'SOO"
Oo's~s' oorss'm £sn
z
oo'SSL' O'~
00'
~LS'09L' , OOO~~O~O~
saa,;j6u!U!eJljJB U!Was
oorzo' %SS '96"
oo"LO"96'£
OO'~
LO"96 '£
00' 0 OO'
~LO"96' 00' £
='96'"
oo'zso'rzz'i
OO'~~
'9S0"
oo'9E9' OO'OOO' ~~
OOO'~
OOO~O~O~O.
sa8~
UOn8!1YJ V
OOBS'S %~
'
",g OO'SSL'
LSL' LS"~
OO'SSL'LSL'LS~'
~ 00' 0 OO'SSL'LSL'LS~
oouc'sss'zsc
'~00'
~£o'OS L'SSg OO'~~g'
'£~'EK OO' S~S'SOS' SLS OO'S96'
L99'OC"~
8IQB::Jlldd"lON
oozzs'sr
%~,'~S OO'SSL'LSL'LS~'~
OO'SSL'LSL'LS"~
000 oo'
SSL'LSL'LS' 'z 00' ,
<£' ggg'~S£
00'
~£O' OSL'SS9 OO'~~g',£.'£VS
OO' S~S'S OS' OO'S96'L99' SLS
OC"~
anU8AaH~se:l
oozzs'auis
%~oossz 'zsz'zar'z
OO'SSL' LSL'
'z
LS~00' 0 OO'
SSL' LSL'LS"~
OO'~~£'999 00' '~S£
~£O' OSL'SS9 oo'
~~n£HK OO'
S~S'SOS' OO'S96' SLS
L99'9E~' SUO ~
!l:»all0:l anU8AaH
oo' %~
LlS'S,ng oo'ssL'LsL'Ls<'l
OO'SSL' LSL' 00' LSrz
OO' 0 SSL' LSL'LS'
'z
OO'~~£'999 00' '~S£
~£O'OSL'SS9 00'~9"£"£K
OO' S~S'S06' SLS OO'S96'
L99' OC~' spun.:::l pa ~
lelaH SS8U!Sna
t~
(£
/n)=t~
(t-8)=~~
(0~+
61="
o~
[6+s-U(-I+9)J=8 6 9 L
~
S~
t~
800'0'
~ J~e
£
'
Ot'ldes :»aa O£aunr
~£If ::uew
~S3e
Jad (I.nuu'o') 6U1PU3 6UIPU3 6UIPU3 6UIPU3 18101 pallsodaa lfllM l'o'~O~ lunowv %
Sld!a :»aHJa~
~
pUB !le:»mssSel:l os/uo sa:un anuaAal::ljO 'o'n 3CO:>S:> Olin B s~ Jaa,.eno. Jaa,.enopUZ pJ£ JalJBno ~Jt ueno Ja u811!waH :» OJa s)lJeWaH
a:JuetJel\
aae ao.
su.sod 30/a:Juew.waH
aAlle lnwn:l 5uo!l:Jall0:)
SJd!a:J8}:1 Jaq~
pueanU 81\a}:llem:J"
3nN311311 spun:!
palela~
ssau!sns - 90 _
0000000800 80 :
<
alqe:l!ldde lOU>
:
walsAs sau!dd!l!lld
alll jOAl
! SJ8II!
Un:
(s::>ns) sa6aHO::>pue Sa!I!SJ8II!Unall!lS
:
Jalsnl::>pun:!
apo::>UO!leZ!ue6JO l!
Un 6U!leJad
o
A:lua6v luawl-ledaa
'~& 6~Ol Jaqwa:lao
6U!PU3 JalJenoa4lle S'tI
SldI3:>3~~3HI0 ON'tI 3nN3/\3~
:101~Od3~
A 1~31~'tInO
~Il S31'v'Sl:I38
~·fv-r.YJ:~
"
%l 00B9'
OO·SSL' S~n5 L9L"L9~' OO·5SL'L9L'L9~' l 00·0 l
00·SSL"L9L"L9 ~ 'z 00·
~~€' 999'l9€
On€O'09L'S 99 00·,l9'
~€"€K 00·Sl9'
SOS' 5LS 00·996'
L99'9£~
lVlOl
'z
1>~
(t/la)=t~
(t'S)=la (O~+6)=H
O~
16+a-uH+9))=9 6 9 L
s
1>
z
t~
JlB BODV I.£
":J8C OC"
O ldas eunr t I.e
~~Jew
~S3BJad
".
.unow'!
lYlOl
~1I M.PatisodaO letOl
6UIPU3 8u!PU3
6UIpu3 8u!PU3
(Ienuuv) Sld,8:)8HJal
UOpue
')fJIW8H 01iI:JUIm
JaJ.leno IW8M
~lt Jauen!:)
pJ£
J8J,Jeno puz JaJ,leno
lS
300:lS:lVn l3DllVl I.
anuall..OiJH sa::unos/Uo!J~",sssel::> jO
8:»UtftJI/\
a.ea 01Sll soda0l8::JUemwaM
8A'1'lnWn::>
IUOI1:Utll0:) SlCi18:)8H J81no pueanu8AaH lenp';f
3nN3113ll
//
F/90· pa~l!lal:lssau!sns spun:!
0000000 800 80 :
<alql!~!lddl!
jou
>
:
wa~s,{ssau!dd!I!4d 10 a4~
,{~!SJall!Un :
(s:ms) sa6allo:>pue sa!~!SJal\!Un a~
I!lS :
J9~snl:>pun:!
apo:>uO!lI!Z!Ul!6JO f
~!Un6u
!~l!Jado
,{~ua6v
lUaW~l!daa
n:-IO-QlOl :al ea
~ 'g'
~lS3 1\fS
~3 8
: A:::;;}
.ivznao
N\fSnS
Z3H:)N\fSp~
a~
'OvZ OO'LgfOSg 00'SCS'9~'gg 'oz OO'CSnC~ 'OOC'OL9'Og 00 SC ZSC'L09' 00' L9~ 00'~6'SSZ' '0 00 L9~ SSZ' ZOS' 00' ZOS'SSZ'L9~ 00' (oo'Cgg'j'c£'£L) %OC-1'1f101
%
~- (oo'99~'v)
OO'V£S' SVV oo' V£S'g»
00 OO' '0
V£S'g»
OO' CZS'V£~
00 '9~g'SLZ OO'SSS
OO' 90nC OO'OOO
OOOSS~OgOv 'OSV sUleDJ9~lO
t- % (oo'99~
'v) OO'V£S'
oo'V£S g»
'g»
00' OO' 0
V£S'g»
ooczs 'ecr
00 '9~g'SLZ OO'
oosov.c
SSS OO'OOO'SW!et:)WO OSV JjSUOII!)n pap .~6 IJVlO-.6noJI.n papajJa SUO!pan0:>
t- 0/0 (OO'99~'V)
OO'V£S' OO' g»
V£S'g»
00' 0 OO'
V£S'g»
OO' CZS'V£~
00 '9~g'SLZ OO'SSS
OO' 90V'~C OO'OOO
enuQ 'OSV Aa}lllse!)-uoN
%S- (OO'
SCg' gSg) OO'OSg'svL'>
OO' OSg'SvL'g 00' 0 OO'
OSg'Sv(g 00' v~z'g9L
oosss'css'
~
OO'SSZ'HS'~
OO' CZ~ 'Z09
'
~ 00 'SZ~'vvC' 9 SSO~OZOZOv
seQ,:!
IOOlPS J911lO
( %C- 00'
~S ~ 'gS~) 00' vZ~' OgO'9 00' vZ~' OgO'9 00' 00'gz~ 0
'OgO'9 OO'
~~Z' OO'LSg'Lv~'~ Z~n
OO'gOS' g~C 'Z OO' CZv' VLn 00 'HC'SVZ'9 ZOO~OZOZOV
sluepnlS WOljpapa llo:::>
eWO:lUI
%CC (oo'~s -
rczs' oL) 00' Z9nZL'9v~
OO' Z9nZL'9V~
00'0 00'Z9nZL'9V~
oossz'rszsc
00
'
~SC'gSg OO'g~ ~ 'SV
's6Q'v~
oo'~SS 'ZLZ'~g OO'CVS
'vvg'HZ WO~OZOZOv
saa;:j UO!l!".l
(00'OS9' %S~- OCO' 00' ~) SSnS9'v oo'SSnS9
00' 'V Q(j'ssc'~S9 0
'
V OO' OCS' LZ~
OO'CSC'HZ '~
'~
00' Z9V'S9~
'~
ooUL'99~'~
OO'SCO 'S~(g SSOSS~OZOv
aWO::lUIaO
!AJ9S lelHO
%LC- (OO'
~SL' Z99) OO'CWZg~'~
OO' COv'Zg~'~
00' 0 OO'
COV'Zg~'
~ 00LgZ
'
00 vCZ '~L9'gOZ OO'C~L'
Zg~
00' Z9L'SSS 00'
v6~
's~S'
~ OOOv~~OZOV
euioout 8::l!/u8S senlBU9d M
puesa u!.:!
oors
%0 oo'SLS'OC oo'
SLS'OC 00'
0 OO'
SLS'OC 00'
VSC'9
oozcrc.
OO'OCS' g OO'~~g'~~
OO'LZS'OC SSO~ ~~OZOV
saa.::!UO!le:>!lU84 1"V pue UOneoUl.J9/\J~HHO
oo' %g~
gSS'CH OO'gLS'
OO'gLS' LCn LCn 00' 0 OO'
gLS'L Cn OO-'Sg'LZZ
OO'gW CSZ OO'SSV'
SZV oo' O~S'LS C OO'
O~O'VS~
ZOOvO~ '~
saa;:j OZOv UO!~::l!J!l.Ia :::>
% 9~
oo' SSL'9~
OO'SSL' oo'SSL S~ ~
'S~~
00' 0 00'SSL
'6"
00' CH' OO'gCV'OC 9~
ooosz'sc
OO'OCs'OC OO'
OOo'CO~
WO~WZOv saa.:::l;Y.)
ueJeal:>
(OO'OgL' %O~-
ooosz'rse
LO~) OO'OgZ' 00' ~gs
oooszrse
0 OO'OZg' S~
OO' ~ OOZ'SZC OO'OOC'~~
OO'OH' SO.
OO' OOO' S90' OOOZO~OZOv ~
saa.:!
UO!leJ1S!6a~
%
~ (OO' C-
LSC' OC£'£L) OO'S90' O~S'99~
OO'S90' O~B'99~
00 OO' '0
OLO'O~S '99~
oo' sgfZLv'SC Oo'~nSC'Og
OO' vSC'OC~
'OZ OO'CCv'g~
OO'Lgv'ov~ S'gg 'Ov 91Q Z
eollddv
~oN
%
~C- (
00' LSC'O£C 'cL) OO'S90'
O~S'99~
OO'S90' OW99~
00 OO' '0
OLO'O~B oo' '99~
ssv'zLfsc oo'~nSC'
Og OO'vSc'OC ~'OZ
OO'CCv'g~S'gg OO'Lsv'Ov~'OvZ
anuaA8HlI seo
( %0£- OO' CSS' V£C' CL) 00' ZOS'SSZ'L9~
oo' Z06'SSZ'L9~
00' 0 00'~S
'SSZ'L9~
00' ZSC'L09' OO' SC
OOC'OL9' Og OO'Csnc~
'OZ OO'SCS
'9V8 'gg 00' LSV' OSg'OvZ 5UO,,09110:>
anuaA aH
(OO' %OC- CSS' V£C' CL) 00' ZOS'gg Z' 00' L9~
ZOS' ggZ'L9~
00' 0 00'~S
'SSz'L9~
00' lSC'L09'SC 00'OOC'
OL9'Og oocsc'i
cr'oz 00'SCS
'9~'
oozsvoss'o-e
gg spun;:j paJeJ9U8'E) ,{UIIW9lUI
(t/n)=t~ t~
(t-8)=~~
(O~+6)=n O~
[6+lI- S u(-)+9)1 L =8
9 t S
Z C
~
BO!l"
I.E JiB
":lao
oc'ldes OtBUnr
~t 4",ew
~S3BJad a pallsoda 'niM 1"101 lunowv %
IRlO.l 6
1PU3 U 6UIPU3
B 1PU3 U 6UIPU3
(,enuuv) SJd!809H
J81.11O
pue se:)JnoS/UOI~e:)!J!sssel:> J.O enueAeH 300:lS:l"n 13!lll'lf1 lSI. JalJRno PUz 9J,Jeno J pJt J91-18no lt J91-18noli ueQ!waH a:> 01 s)iJeW9}:1
e:>uetJe e~ea J\
o~sp.so daa/e:>UemweH
eA
!~elnwn :>
suo!l:>ell 0:>
Sld!e:>eHJ 8tnO PURen ueAelj lenp\f 3nN3113ll
spun:!
pal l!Jaua~
,(lIeUJBlUI- SO
•
0000000 80080
:<
alqe3!ldde
lOU>:
WBlSASsau
!dd!I!4d
a4lJO Al!SJ9A!Un:
(s~ns) sa6all0~
pue
Sa!l!SJa"!Un
alelS :JBlSnl~pun:!
apo~
UO!lez!Ue6JO
l!Un
6u!leJad
o
A3ua6\f
lUawlJedaa6~OZ 'u:
Jaqwa:>aa 6U!PU3 JaJ.leno aliI
Ies"
S.LdI3:>3~ ~3H.LO aN"
3nN3A3~:10 .L~Od3~A
1~3.L~"nO
~
en no
Cmen ... ... 8l g g
'"00§ ~ §
000000'"
o'"§ ~ 8 8 ... '" '" ~ ~ ~ ~ ~ ~ g g g
o c: » ~ m
~;;0r- 2l. -<
....;;0:::r m
CD"o 0
C;;0 AI-ls- 0
.."T1m
;;0a m 5" < cc ~ o c: ~ m
CD» 3 Z
C"0 ~ 0
c.>-l.... J: ~ m o
;;0 ....;;0 <Dm
C")m ~
-len
3~
8P8AOJ-dr(}"
On~~'LLO %B9 00'££9'L£L'H£'~ '9£6
00'££9'L£L'H£'~
OD'D 00'££9'l£l'H£'~
00'O~6'960'VSl 00'~BL'£6B'
BBY 00'£lY'£Y~'6~~
00' 6£H09'SS9 00'6W099'
1'1101 ~Bn
%SY OO'm'
SH OO'l£O'_
OO'l£O'_
00' OO 0
'l£O'_
OOYVS'SH OO'Un6~
OO'OOO' O~
OO'~BB' BH 00'£6~'06£
sn~n
an 01 a
%£9£
OO'6SS'
£OS'Y60'
~ OO' SVO'~l6'S6n OO 'Svo'
~l6'S6£'
~ 00' 00'SVO'~l6' 0
OO'~VS'HL'S9V S6n 00'6~9'~06'
OO'SS~ _ '£09's~~
oo'ool'HL'VVS 00'6Sn9V'~0£
SV~N Olano
%S OOU£'
ooscssz
£ OO'S£6'Sl00' 00'S£6'Sl 0
OO'~V£'£
OO'~Y n~
00'6Y6'~
£ 00'VOY'6~
00~6S
osn
'U :)11 'Ii'%VS OO'~06'~O~
OO' 9£~'~~
00' 9£~'
~6~
00' 0 OO'9£~'~6~
00'
~06' 00'~SO'9l ~0~
OO'6Sl' OC OO'S66'£S
00' S££' 8'<fl8V 06~
~
O/OVZ 00'~OS'~9~
OO'Y~S'O£B OO'~~S
'O£S 00'
OO'yZS 0 00' 'O£S
WS'Z9
~ OO'Sgg'£SZ
00'
~90' 00'l6£'S6~ gg~
OO'
£Z£'S99 181
oozssezz
%S£00'~~O' 00 B9B
.zo'sss 00'
0 00'~~O
oozssczz
'B9S 00'Bl6'V£ZOO'
£BS'
~9~
OO '£Y 6'lY~
OO'VS~
esncq 'YV9 ls.m~
pue WJoa
%S£~
OO'~
Z6'96 00'
~l9'l£~
OO '~l9 'l£~
00' 0 00'~l9'l£~
00'
~~6'96 OO'OOO
'OY OO'OSl
00'0 OO'OSL'OY
NOleJoqe1 ado:)soJ:I!W UOJpal3 6u!uue:>s
%0 00'0
00'S6£'YS 00'96£'
VS 00'
0 00'S6£'VS
00' OO' 0
lS£'Y~
OO' SOO'OY 00'0
00' S6£' 6u YS
!SnOH dmneM
%£Z OO
'V6~'a oo'lB~'9V~
OO'lB~
'
9~~
00' 0 00'lS~'
9Y~
00'£6~
oo's-z'sc 'a 00'9~Z
'ZS 00'0
00'
£66'S~
pun.::f ~ SS9Jd dn
%
~Z OO'O
Z~
00'OS9 00'OS9
00' 0 00'OS9
OO'O OO' Z~
OOZ 00'09£
00'0 00'099
p un,:j rsru.L 9:JWO useo
%0 00'S~6'£ 00'0
00S~6 '£
00' 0 00'S~6'£
00'0 00'0 00'S~6'
£ 00'0
00'S~6'£
et:>
ueJ18u81.
1£1l~)=t~ t~
1t-8)=
10~+6)=n ~~
o~
[6+!t-{LI-)+9})= 6 L 8
s
9e •
~ z
BO!)V
~£ JiB
"00 Ot'ldos
aunr Ot
"t
~!)Jew
~S3BJod 6UIPU3 3 6UIPU 6u!PU3 PU3 6u! oJ. l~ odaa llS Mpa tU! 111101 ,unow'lf %
(l enu qd!a:>aM uv)
J8lnO pue
.?'j
B:ltJ!SSS'B'I:,) sa!)JnoS/UOn O j nu8A8H a sovn scoo 13!)lIVl lS~ J8lJeno nopuz Ja~Je Jt p Bno JalJ "ilt Ja~eno tW8H :>u!1U o:aa s)lJeW8H81eo 01S1IS odea/8:>
ueu tWaH aA!lelnwn::>
SUO!I:>8110:;)
~!a:JioM J8lilO pue anU&A8H rBn
3nN311311 p'll a:Jue",lJ\
-
un
Sn LO·
l lSnJ Sld!a3a~0000000 800 80 :
<
al qe3!ldde lO U>
:
walsAs sau!dd!l!'ld
a'll 10Al!SJ aA!Un :
(sons) sa6allO::>
PUesa!l!
SJaA!U n aleJS :
Jal , I::>P :I
ap~::>' UO!leZ!lIe6JO
/ l!Un r
6u!l eJado
hua6"
wawuedaa