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10

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}E $ d

5e + 2 ? E ?
"2 3 " ; B " C 7
I# = > S a Y g 0 9e U l f + l
F

(1)

Bachir Yalles chaouche : le budget de ltat et des collectivits locales opu

Alger 1990.
11

h # . H 0 h < 0 b 8 + l
e l f + _ ? Mk4 _

F @ ' e F p7
9 " b $
= F + o H9 +8 H >
l
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O(
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(1)
(2)

les comptables publics

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= >? ,3( & + T
9
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hl
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9 ) 4 j

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7
$

q = T :Y ( W ;E
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+
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13

[3 f + =E> v

7 = 9 H| @? . Hge ;E
h[< ? .
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[ F 0
q = 9 H| @? . | y;E
. $ e U $ 9 $ q H 90
agent comptable centrale de trsor ? S ; | C q $
le trsorier principale e U ? _
le tresorier centrale ; | ? _
les tresories de wilaya
a 0e ^ 8 ? T?
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Dy [ & h
f = t = 9 F [ < b F 90 ? S ; | C q $ $ d
0 b@ 1 0 $ / $ e U _ q ' ^ 8 ?
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e U ? _ h; | ? _ h
le compte courant du trsor U V D ?F a 0> ? e F 0
; | ? _
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= 9 E >?# ^ 8 ) 5e C q
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9 <Y ;' (Y ,F = t 9 = uKF 0 = 9 E >?0 U a 0e ^ 8 ? _
e U ? _ w
H 90#b 9 ^ 8 h
= 9 E >?0F M0@ les oprations du trsor ? = 9 F H>I0
? F = F e! F = 9 + F = 6 F H>I0 . [ @
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4 [09@ H 90#
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= 9 F U ? _ b D t 1% 3j%h
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14

90
C q

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= L F ,090 o/4 E $ | . e U +8 ;
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le receveur des impts

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le receveur des domaines
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l
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ordonnancement ,3 F 4
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la liquidation

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bachir yalles idem

17

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= 9

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9 + T F%[: M0 ;E T :Y >? F b 0
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lengagement juridique

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8
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b S0e >?F b 0 ; b S0e : ,3( [? l K
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eg0

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= (908 J

b 0L ;(
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> md%H: +

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B0F b 7 b 0 < F . 90 8
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98 HI e? F D EF b

98 b #
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98 ` M0

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0 = 9 e? F c9e ( 1%H:4 E
pM0
' 90
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la liquidation

;8 #
^ 8 ` B0 F > 0 9e#
9
qF ` 0 \ $
+
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B0F
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le ervice fait T( F %} * +Iy
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la constatation de service fait

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les frais de mission

=L . 06

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la dtermination du montant exacte de la dpense

56( O %( P

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[ ; [< B0 B + |0
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la dchance quadriennale 8F b( 0 ` f +8 `F ,3 F e
20

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+#
h ,3 9 F b ;E
9 C q 1%[@: ;E l
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mandat de paiement ,3
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le paiement &%" $

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q S H 3 < h + / +U( _ F e ) 9 0 F
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24

25

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9 ) 4 o e# 9UL
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z 'c
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e 'c

= ( Y H * h = (908 " m G L
, ^6 90#
F @ #$ 9j C ] z 0 F
F N +8 O' 8
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9 ) o e# l #H| ^ 8 ' p 7
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D t @ #l C e
s ? " I0F M e o e0 + |0 F D t T(4 F <'
o e0 +8 - ? T /4 l R0| <D t o e0
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9 ) o e#+e ` * H 0e . @ (>0
= < 0 F 1%;(5#
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mC e be< O 8 1%
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l
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F<

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27

F < Me #+Iy
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L

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H < >Y . = m g0 T /4 ,? l v $ I#7

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)
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9 = >? E >?#^ 8 F e F < $%

b 0 = >? ^ 8 F e F < F ` 0
c93 . '5
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F < }E
b
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F 0|
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F >I O' (~
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Ce
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G H F&
m l f + _ J S6 z C <
0 C # MK+ E
9
a 0e
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= 9r?0 _
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i* 8j
9 = >? l
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l
F + l f+ b 0
B E/4 ^ 8 z C < @e 9| l
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vb0

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= 9r?0 ` 0F 0 C V F F < |0 K-4 R

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F z C < b F < F 0 z C < 9
4 b@ 1% 3j%
0 ) 984 .
O' m
= < 0 F >I X
l
F , `e? M e

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= >? F b 0 ^ 8 Oo60 ?
9e#7 mL
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9 oZB0 ) 984 . M e
b ) 9 ) 3 b' o e0F
l
F + l f+
9 = > E >?#_ e* l v T'T 8%
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m H p
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m [
0 ; ?e B0
l
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F

= >? F e F < F ` 0
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G H F& I 59 (J 'F& K&LM #

c93
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bI 1%2 : F
+ ' ^ 8 b #z C < @ ' y7 F < $ d h v b 0
v b 0 = >? ^ 8 F e F < M
= >? F b 0
M
- K$

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b 0 ) 4 + ) ; . +Iy L3 [ 8 z C < 9 e Oo60 ,Z $ C ]
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+
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? H| ` ?8 #7 ) V

?e T?N #7
4 ) V h ?e
F . #7
4
4) V
@g0 o e0 = >?F b 0
z C < Oo60 ,Z 9|
9 >
8
a 0
?8 I6 O' #3 C f ?eF M8 b 0 H|
= (908 H * !Y = (908 >#h = 8Y F 0 ' m = ' H|
Uk o# >F 0 = >? 1% 3j % B " I0 " ' 0F 0 = 0 H|

'F&

;8 - 8 59 J &0

0 O( C e
;E >?0 b
+
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>? F b 0 98 E>? ;E l
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b0 <
0 F
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b
+ ? O( 1% (?0 D t @3O' |E = F ` 0 93D t
m + ' F
v b 0 = >? ^ 8 F e F < F ` 0
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la nomenclature budgtaire
1%2 : F
C ? = (908 3 #
, m # @3M0 7
( 8%M0
? H| F F ?8 [ & h 2 F
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ES0# h
9
l f + @ 8 ( ( F4 C e = (908

m 2
m _ F 0R ;' m ' <HI6
$3 v b 0 = >? ^ 8 F e F < F ` 0

^8 Fe F< F ` 0

c93

. '5
30

;E >?0 b

h h (
v b 0 = >?

Dt
.
1%2 : >I
9 F = (908 ( : 3 [ 8
H ge# b 0 < F . M0 &
98 HIF s z - Y
, >? F b 0
'
L 9 e U ,: $ I ;E
0
a + |0 + 8e z C <
z C< b ?
>?
J S0
O(
>? f F
>0S = NY `UN . >B `UN H 90# B `UN . ?
? b0
F
_ #' 3 ) H ^ 8 |E h z C < 9 @
b0 < F, l
F @3 7
> 8 h Uk O' #3h I6 O' #3h "
@0F a + |0 b 0
N . O' |E
< 9 }E . z C < b
O' (Y S0e + b S0e
/ >?F b 0 ` # t%L 93h B `UN . O' |E
9
F ; @R C #
* - O | o
E F + |0 F z C < b w(
b 0 < F . ( q 9
/ D t^ 8 _
= 9r?0 i t%
. D t e T' = o60 ( :
.
9 = > ?g e Oo60 E >?#C 0 7
9 = > F 4 ` # t%
> E >?#+Iy Oo60 ( : b 8
@? |0 F D t |E F e
? " 0S '
F $ I Oo60 ? b 8 ? $3[ 8
a / F O

G H F& '

2 I5 2

_ 0g 0? a %1%H $ z C < 9 +Iy F <

E 8 'F& N"2
9F b

9v ) 9 = 9r?0 _
9 F
= 9r?0 _
F b8
v b 0 = >? ^ 8 F e F < F ` 0
\ ;E >?0 b
+
O( 1%O(
+
0 O( . O' |E ( 9 F $ I#$ % v b 0 = >? ^ 8 F < $ ^ 8 J
F o $ I# b

FDt
?#&
>

< F ^ 8 Oo60 ,j F z C < b

! }E . S &G "
K $ L " T4 /
"
' y$ l
F +Iy ! }E . >? L ^ 8 L (c0#7 # NY `UN ^ 8 b 0
,3 98 T :Y 9 C B9 ,3
,3 F 4
31

$ I ? " T K( " <= "

9 $ I# 9v ) 9 = 9r?0 _
l
F +Iy U@? 3
.
^ 8 3 O |E ; 0* $ C ] h H
O g? 9 F 0
Oo60 ? b 8 . e0 4 H| ) O O . l
F M $ C]
le rejet provisoire i <5 3
0 = ! . $ I i <5 3 $%
B 0 F < > S R >?F b 0 0<
F
# NY `UN J

# NY `UN . =
a %$ e
v b 0 = >? ^ 8 e F < ` #) :` #1%;(5 i <5 3 $%
rejet definitif U@? 3
0 = ! . U@? 3 $ I
) > ' e = 9r?0 _
b 0 F 0< `F #b 8
C ?
mL = (908 3 #b 8
3 O |E ^ 8 O( : = r L9 l
F b 0 b 8
passer outre j 0
3
. T :Y Ev b $ +Iy l
F $3 \ ;E >?0 b
+
O( C e
z C<
5e ,3 # ! }E . h >? F b 0 98 ^ 8 Oo60 ,j z C < 9 U@?
l
F 5e b #

m M $ [ 8 C ] H ' <` f +8 j 0 F l
F b
0 j 0 F b +Iy
9 F b [ 5#7
> Fl
F ,0pb 8
C ? = (908 3 #b 8
9v ) 9 Mr?0 $
. @ 8 s ? e T' = o60
b 0 F 0 # NY `UN
o # = (908 m g0F T b 0L
o J S0
F

o = 9 e? 3 h j 0 3
b
! C e U@? i <5 3 8 j
' <` f +8 [0 5e i * passer outre j 0 F b
s ? + ,: 1% 3j%h ' Z = r L ,-

32

2 : , $ e! . E/4 Oo60F [ 8 o60 z C < 1%[:

j 0 [: - ;E b 0 $%
j 0 M<' ' #1%
bL8~
m 1%b 0 " + Se H B0F z C < b
j 0 " + Se ^ 8 F < .
S0 = e 5 H B0# F e = ! H| .
* 4$ L "> 4 M

. ge = (908 + E>? b 0

* 1%l = 0
D e $%
r! H| . 0
@g0 o e0 ) P . $ I#z C < @Ie b 7 b 0
$%
Hge#o e0 = >?F 0 b 0
q e? F
( F4 C e j >
0> = (908
dtachement des crdits = (908 F'
transfert et virement des crdits = (908 H H *
_
l
F+
?9 = (908 >#
OE>? = 0
0 O '4
Hge# @g0 = >?F ` 0 b 0 J 93
O H| . z 00 @9 #O(8% c J /'
c J /' >#
0 O '4

=
+
7

G H F&
34 + #
Ce
5e " 0 h F < b@ ' T?N [?8 '( l #H| +8 ) 5e z C < $%
@? 3' Oo60 ? [?8 '( '
Oo60 ?
.\
>? E >?0F 0 = T :Y
l
F +Iy Oo60 ? z C < b <
.
O( [ 8 i
E
@B? b Oo6# +8 ) 5e z C < $3 [ 8 h 9
9 X " 0A o +e +8 ) 5e z C < $ ^ 8 J ?#7
\ ;E >?0 b
@ Z 7 = o60 H| +8 [0 i *
33

C < } % @j > 7 =
0/ (
; >3 ' 0F
9 b
C< [ ^8 J ?

'

. D t 8e z C < 1% 5e 0p $ +Iy
+8 '(
' Ce
e F < ' f%. z
8e z C < H/ # = L +9Z0
. '5
q F< '9 ` 0 $
$ d
0 = ! . [0 e z C < ) 9 0 . " e 0
P HI6 ^ 8 Oo6#T 8%
'c ) C $ F Oo6#T 8% 3'
[ @ T( . l
F H #[6 + " < t

j 0
`#8 ^ 8

5e ^ # Oo60 ? ^ 8 ? }' (

0 z C<

.\

5e ,3 # ! }E .
} l
F
)

>? [ < H <

'F& ;8 - 8 59 J &0
9 C q $ ^ 8 J ?# 9
qF ` 0 \ $
+
O( $%
+ |0 $ [ 8 C ]
9v ) 9 = 9r?0 _
>Y 98 F

[U +
la dchance quadriennale

F B + |0
= (908 3 #

8F b( 0 F +

opposition ,3

(: b8

< @ 8s

)L/ + D t 9v ) 9 = 9r?0 _
>Y 98 F \
o# > F 4 ` # t% / @? ` B0 ,3 F 4 98 'c#7
9 C q b
? }EK e? F [U l
F B + |0 \
' <+ Se ^ 8 (908 F [UZ %wt 1%O( F [ 90 l
F

`UN H| 1%O(

,< #+ |0 F
[? #b

b8

? = o60 ( : + |0
le service fait md%+ |0

j'

TZ

34

9 C q $ & = (908 3 # \
1%O( F 9 E >?0 3I = (908
= (908 J b
E| (
la dchance quadriennale 8F b( 0 F + TZ b 8 \
Uk e#= ? ,F' } < H: . [ 3 # 7
`#8 ^ 8 < $ $ &

0 = ! . $ I $ +Iy +U ` $ %h 9 uK l f

( : + |0 F b ,3( 98 F b H <
F4 C e = (908 J @3- 7

+ ,3 #

le fait de l administration O' (Y H 3

[ C f + +U ,? 'c `U8 ( :
<H M@ $ I t% U?: ? M@ 8 b Iq s S64 + : F 4 ` # t%
+U ` i ;E UZ ' '
1% UZ< @: b +
.
opposition ,3 j' ( : b 8 \
T ? $ I $ +Iy[#t .
}G `! C
+U $ I $ 4 F . [ &
$ 9Z = u ?
9 = ' (Y h C U Z X

>0S X
l f+
+ / _ ? _
s S64 l f +
890:
0
,3 F b +U `#8 ^ 8 ,< + 2 0<F 9 C q b ?
l f+ 8j
F e Oo60 F 4 ` 0
< @ 8 s ? = o60 ( : + |0 \
9 = > ?V z C <
le service fait md%+ |0 \
# NY `UN 1%O( F D t T( + ` B0 F %,3 9 F b
9 C q $%
O g? F > # O' 8 ^ 8 > 0 N ; 0* &
> 0 98

9 C q $3 9v ) 9 = 9r?0 _
z 0 F ,3
,3
. [ %' R

; Z $

O 9; H < = 'F1 C 2 #
_0 b ? $ I
F
>? F b 0 " $ | t% 1 4 !
e0F D t ,3 98 + Oo/4
bpF b
i @0 < 9 >? E >?0F H
$ I#

F` 0

:
35

. '5

O(

(1)

F b8
!

v b 0 >? F
D E O'c = r L
+ T :Y
ES0 b 0 " ) < 9 C q 3'
.l
F $ d
9 C q 1%"
? ,3 3' ' < . O' |E = > S T /4 B 0F b
,3 9 F b ;E
1%l
F g 3 ' <. O' |E = > S T /4 }E B # I %b 8
.
l
F 0F D t
9
qF ` 0 $
. [ 8 s ? la rquisition oSe0
I [0 5e i * 3 ' <+8 )m?0 J 9 C B9 f
( <
1%T g l
F @3 +Iy 7 = !
9
qF ` 0 \ $
. 90
9 C q oSe# 98

,3 98 T :% 3 F
4 |t , v b 0

9 C q b
>? 3' ' F l

! }E . h b 0 "
F bL8F b &

C ? = (908 3 #b 8
? . ) 4 3 #b 8
md%= N%b

= o60

/ ";(
9

R0>

" %&

H <=

q P + H| [ ' y F < + 2 ? E
* +

\
36

q $ <+

O(

(1)

i &
' 0 (` f +8 R %- 7 ' 0 = e 5 M +
q P c0
9 <Y = 89V
) 4
F < F " I h q P 5 ^ 8 [?
O(
9 `3
= 89V
) F 0
F<
e 5 [ ^ 8 q P " #+Iy [ 8
= 9 F [ <)L/ +
9 `3
q
8j
9 ) 4 ( HU
(' 9
9 = uK ) 9 0 6 . ` < 0
Q@3 #i *
Q 9 = uK v b #7 o e0 98 M #
Q9v ) 9 = 9r?0 _
= uK }E H <+ OE>? = 9 F + |0
'
. '5 \ $
' F
? % 3 q P #M0
f = t 98 HIF F < ' 9 UZ< ' (%=
0/ g9 ^ 8 ;E
9 ) 4F 0
^ 8 F < T?0 F
q P H/ # ) P + J < ;E
\ $
'
?
=
0/ + 8? ;' g0 ,F = t 9 = e 5 ( 0<
9 =e 5
g9 UZ
?
^ 8 ;E
q g ` 0
c9e ( . '5 \
4 '
7 F < e? F ) > ;' e
4 J ? 4 E c0 h F < $ .
P
7 F < 98 +8 #0 U0? }o [9r?# f [# L ( W &
q P @ 'y
(1) v b
b@ ' . # L 0 F ,090 ;E 1% |
UZ
' (Y =
0/ H 90#
h q g ` 0 \
4 9
$
} K7 =
0/
. = L H 90#
8 M [3 #i * 8 j HU
) 4 (' 9
9 = uK ) 9 0 +e F <'
Q o e#
Q
o e#) P . l
F+ _ 9 _ q =Fe :

q g ` 0
37

4 + 1 4 O(

(1)

H|
9 `3
9 <Y = 89V
U : [6 b ' = 9j = 8%HI6 .

?9
= 8e ) 9 0 <
q P F< j /a / u
Q @? >0e +I 9@
Z M8( H: +
9 = 8c0 1%g # 7 = uK @ 9G 7 (' ) 9 0 <
Qf + Z0 =L ? 3
9
890:
eY
Q; B0 2Lf )L/ + h 0 F Ug3 > F $ I _ 8 . F < '
Q 9
F 0_
@90 , ' R F ` 0 93 ' R0
f = tT' #
Q[ 0/ ' f%. H/ #7 ?f 4 = t= > F '(
q P = * ) 6 +8 - ? e U = 9 0 = ? +9Z0 ; ?
# ( 8%
' @9V U [y #

OE>? F <

+
?9

h _ 9 _ q ^ 8 ' 9 F < _ 9e<1% v b 7 F < Me #+Iy

l
F + ^8

7: 9; : < = '4. L & >O 9; H < = P Q E 8 'F&

)L/ + UZ ) . v b 7
4 >
_ 9 _ q j < q P c0
SR
5e b F MI!
9 C B9
F 9 = >? E >?#J 93 _ 9 _ q = F e : b
q P$ &
+ ) % T / ( : b F = 9 B + |0 ` f +8 o e0 e ,3 9 M@U :%
s ? MK98 F + |0 E| h, F e! = 9 1%O( F _ 9 _ q l f
9v ) 9 = 9r?0
? ' b &
0S 3 U' l f + _ ' ` f +8 = F e! :
98 M0#
)L/ + @3` < 0 >? E >?0F 0 # `UN = F e!
M @ 0 C : = IR 1%O( F v ) 9 8 o e0 e F + |0
Q 0S
e - / hM< hb 0 F 9U B h
?e h 9 ' #hC q
Qo e0 e . ge
, F e! = 9 + |0
Q;' (Y e! . O(' D #, o e0 e . ge
G F
? ) Om 6 M #
= 9 B + |0
(1)

Henry-michel Crucis : finances publiques dition Montchretien 2003.

38

='

:(

= '

+ _ 8 ? a % t

q +Iy '

b _ 9 _ q l f + I# = > S9
q P l R0|
.
= c0 0 o/4 EK > #% < C q 1%[: 0<5 ' <t F
C F [ :#+Iy ;E i <5 '
# ' #+ + @6 H: . D t Z
(1)
C

H98 + <L
q P
U %C

&

F.
F 0 ' Z
q l f+ H

9 C q = c0F ` 0 l f + ( q H:4 TZ
F H 8&
' = 0< ^ 8 2Lf
F
` f +8 Uk 9I ' F
q P
C q l f +
= # NY = oe>0
! C e _ I6 U@? ' E/
O 6
5e +
9 C q T F%M0 o e0 . > A ( : b 8 + |0
.
,j M0
< o > l
. h ? . O: 0
. J (:
.
b # ? ;E >?0 ,F
e0I ' <` f +8 mise en dbit + ,j . 9 C q
[ + ,< J ? g
#^ 8 c]
9 C B9
SR
5e
SR
O( ` f +8 O
O [# N%
. % [0 5e +
9 C q T>8% M0
m + T>8%^ 8 [
. h(2)[0 i * _ 8 j $ 84 TL| ^ 8 5e F
9 ? S HF
o/4 E ( e $
6
. O : 0 M . J ? l R0|
. 3b #
9 C q 5e $3 O' 6~
o e0 = F e 2 F _ 9 _ q b < b 8
. Z b #$ +Iy HF 9 ?
[3 C e0 o/#H| ^ 8
= >F P b & hO( q ) : . # NY `UN
9 C q
b
j
,- ,:

(1)
(2)
39

. Z F <'
F < + _ 8 _ F ? % & '& )
^ 8 $ 9U l
F $ v b 7 o e0 = 98 ^ 8 F <

P Q E 8 'F&
#
h = >? = 98 E >?#
9 X

g ` 0 \
4 +
O( C e *
! D4 H 6 S 1<L " %
) 4 o e#) P . Z
8 < b 0 + |0 s 0/ . H/ h q
* = 8L0 +
9 ) 4 <D t
9 = >? @?F + 7
9
b 0 b 8 C eF % = m g0 l R0|
. 5e M@ 8 b # 7 s S64
HU
9 ) 4 o e# = 98 E >?0F 0 9r?0
R0 8
j
+
O( . = > S }E |t d h 9 ? F ' j !%1%;(5#7
0
. H 90# 9 = >? F @9r . ` 0#7
\
4
Q= ( Y = >? E >?0F 0 9r?0
R0 bI 4 /
Q @: + i B? 7 o l 4
@B?p7 = 8e = (908 ) 9 0
Q
F < )P .
8 /
e
> 3 #$ (= >? F b 0
Q
F = / 0 m G = (908 3 #$ (= >? F b 0
4 J S0 o # = (908 . m G %T>/%H: +
< o > F > M /
Q= 0L
9 >? 9@ l KO
F = >? = 98 E >?#
= o60
F< =u l f + W
H<
= o60 5 o 3
Q
R w' / ?9
>0
h( V =Lg = F e! D e
9r?0
bI 4 b 0 b 8
QOE>? = >? F # `UN F
Q 9 L 4 HU
M ) > o e0
g0
= Z # = ,3 F 9 = uK 9 <Y 8b %. C e0
Q UZ bI UV
I E >?0 b 8
<o ^ 8 = >? ,3 F _ 9 _ q
j T :~ >e 0 ) 9 0
Q 9r?#
= > $ < @ 8 J ? 7 ( E >?# b FF 0 8 M0# 7 o e0 ) 98
9
40

)L/ + D t
9 = >? F ` 0# Z
<
= 9 Mr $ L + [ 8
E >?#) P . _ 5e +8 '( ) Y 1% @N . o I H 2 :'%+Iy7 8 ?0 = > S
LN_ F h @N q l r > S :'( C e
5e ? " 0 h 9 = >?
=
& h q g ` 0 \
4+
O( . D t |t d
I 5e b <
b< 98 u . O' (Y F MU< H $ 8 ) 5e H| < b
q P$
J 93 @ G [# 0 ,9 b b 8
9r?0
R0 s ? > A I#' F
O'c o ?
= m 0 + m 0 C e| ?F D t
= 98 E >?#

) e ^ 8 o B
SR [0B
%
)g 0
( : ) 5e = N%
. $I
5e + UV T>8Y
T>8Y M0 ? h > S 2 j
7 ? >? E >?#T?N ? 4 O' Z
@? " >S0 3M0 HF 5e + I
& h q g ` 0 \
4+
O( [ 8 i
E
5e + T>8Y
` 0 q P 1% 0| [: 0F 9e ) 5e b < . 9 +8 ) 5e ^>
9e U
5e b # ? [U>8F
b ;E
q P ;' R0e _ F + _ ' l f + M0# Z F <' $3 O' 6~
Z 3 1%" [: # M0 > S l R0|
. h , ` B0 "
'F
> S . i g9 F 0
P b <)L/ + D t l
F + + oe F
h 9 = ' (Y a
0 (' ) 9 0 6
> 8g? ^ 8 b # 9 ) 4 o e#
B HI | b@
+9Z#

F ('

' F`
= >|
fi |
1%O(

0# &
" <" %
f + ` B0 F
q
t% + |0 /
)L/ + D t ( 0<

) 9 0 . MIB0 1% F < }E )L/ + l @ q P $3[ 8

0 '( )L/ +
9 = >? E >?# L 8 |

41

o e# ( (

3_ eB0

0< =

# 0F b

F<

98 k .
9
. o e0 ^ 8 F < OZ<H98 H 90
e 5 Mr?#M #
R (' M #
/ F < br M #
: 0Y w 0Y M #

j H * 8
e 59 e? F @0( ( = ' 90 M #
0 HU M #

IGF
,!
)
F <' u c0#7
9
R0> J B3 F < ,j / l
F $ [F b ;E o e0 $%
9 <Y = 89V
X + H| 9
R0> F < ,Z h
O' m
j/
;' g0 8? ,F = t 9 = e 5 E|
9
q br? j = uK " 0A
9
L> = 0
. H 90#7
[#( . \ ;E >?0 b
)L/ + L
*- <
Q q z o e0 ^ 8 F <
98 = ' (%, $ 0 I %, ?0
h ( 0<
= t= c = '
Qa /

R0> F ` 0
42

;E >?0 b

O(

(1)

uK

9 = e + C F2>

8 < h z - % R? z

;( 0< M 0
Q ?
Qo e0 3M 0 ( 0<
H B0 = '
:' / a 0e ^ 8 o e0 F 0 $ I $ . ' = '
LI6 $ I _ 8 . @0: `UN J B3)L/ + F < M0# 9 = >? E >?0 e? F
9Z
`UN
#3 B ( : + |0 F 9
R0>9 $ F 0 $ R0> b & HIR
`UN + o o# > h C = ? h ( V =Lg h;' (Y e! h
. 90
q
) > ' e = 9r?0 _
@0F a + |0 a /4
q
< < 0 o Ug3 > F 9 B H98 o . ` B0 F $ R0> b ? $ 9Z
+ Mv f ? " U (#. X }E ^ 8 + e l f +
V b 8 ) %; l R0|
@3 ` * <O' (~ 0 M
) 4 + |0 ? J B>F $ R0> b <)L/
+9Z0 Z * M0 >0S = NY `UN . ` < 0 1% 3j%h
q =L ge0 , @0'
9 C q _ R0> + H| [UZ F b ge = > S = r L H|
D t ` * F ) 'F M@ L8Y F < j uK z 5e , 890: $ R0>
Dt F
l
F + 1% F < 98 H 0?#D t F h F < 98 H @e0 uK o Mr?# 3 l v
v 0 # `UN
ge = 9 _ F `F 0 + |0

43

44

 c e? F h) F = 9

' 90

= 98 = 9 + _ 9e<

@g0

+9Z0#

O( q a
0 ' 90 F ' f%.
l f + OE>? c 8 9P +9Z0# 9 @g0
z 0 C #0 `3
$ c ) V . |E# k d h I! @ Z#7 O( q l 4 8 9 3
h ' (Y ( 0<
8 H| K h : 0Y = h;
L> hM: ? < h ? = 8?
a / = ' 90 h 9?0
@g0 = >?F ` 0
='

HI6 . ES0#7

" 0A M@0
=

i* 8j

c h+Ie h 3
890: = @g0 h+ I0 M 0
. '5
;E >?0 b
+ F O( C e
1%Me #
9 @g0 = > $3
PSC O | 9 8 c . 90 O | 9
9 @g0 = >
;' (Y ,F

= t 9 = e 5 M F O' m M F _ 0S T'm
S0 = ' (Y
L 0 F ,090#7 = e 5
c 1% ' F Me #7 O | 9 o 9 @g0 = >

A PSD O | o 8

PCD 9?0
" 0A H > E + ) 4 Me . ) ?0? & O | o 8 c ) ?#^ 8 ?0 '(. 0?
' F ) ?0? Me . O | o 8 c @g0
0
4 M >
o@ 0F ` 0
?e 9? M8(2 R 9I0 c
<'
a 0e ^ 8 OE>? c
= e

"
= ' 90

oe#= T :%) ?0? n

" T

# = ' 90

-.

F mF

* u

V4 &

9| ) ?0? &B

E .

!/
1;+2<

= ' 90 F ` 0
' 90

' R?

(W 7

,j $3' fY E .

9 X

S = ' 90
0 = : ! 2 6%l

' 90
= 8 < e#

= ' 90

+9Z0#&

^ 8 b c J /' br $%
B0F ` 0

= ' 90

' R?

9
1%l @
F _ F F F 9e

= ' 90 E >?# F 0 9e
^ 8 9U
( 0< H B0 " 0S b H @e#
= 0e LN1%' 90
Me #
I ( 0< a 0e ^ 8 acI = f R? `3 ;E 2
45

^ 8 8 3 8 <

$ F' |t d F

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