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n\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg1}{\bkmkend Pg1}\par\pard
\ql \li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb300\sl-460\slmult0 \up0 \ex
pndtw0\charscalex93 \ul0\nosupersub\cf1\f2\fs40 Syllabus \par\pard\ql \li1133\sb
0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\
sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl
-560\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-5
60\slmult0 \par\pard\ql\li1133\ri1634\sb238\sl-560\slmult0 \up0 \expndtw0\charsc
alex96 Cambridge International A & AS Level Accounting \up0 \expndtw0\charscalex
97 Syllabus code 9706 \par\pard\ql \li1133\sb83\sl-460\slmult0 \up0 \expndtw0\ch
arscalex95 For examination in June and November 2013
{\shp {\*\shpinst\shpleft16\shptop16\shpright11905\shpbottom4995\shpfhdr0\shpbxp

age\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz16\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 11889}}{\sp{\sn geoBottom}{\sv 4979}}
{\sp{\sn pVerticies}{\sv 8;12;(543,4639);(11334,4639);(11609,4584);(11794,4454);
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}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 146057
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft16\shptop16\shpright11905\shpbottom2794\shpfhdr0\shpbxp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 11889}}{\sp{\sn geoBottom}{\sv 2778}}
{\sp{\sn pVerticies}{\sv 8;4;(11889,2778);(0,2778);(0,0);(11889,0)}}
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}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 146057
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1520\shptop15145\shpright1720\shpbottom15350\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 200}}{\sp{\sn geoBottom}{\sv 205}}
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(65,70);(65,75);(60,75);(60,100);(65,95);(105,180);(105,170);(90,170);(100,180);
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1154\shptop15505\shpright1355\shpbottom15745\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz561\shplid4
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 201}}{\sp{\sn geoBottom}{\sv 240}}
{\sp{\sn pVerticies}{\sv 8;235;(55,75);(50,50);(40,35);(50,20);(55,10);(70,10);(
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(120,175);(110,170);(105,170);(105,175);(120,175);(105,195);(115,190);(120,190);
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(125,135);(136,160);(110,185);(105,195);(161,205);(166,190);(151,205);(161,205)}
}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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}}
{\shp {\*\shpinst\shpleft1219\shptop15555\shpright1244\shpbottom15575\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz575\shplid5
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;12;(5,0);(20,5);(25,10);(10,20);(0,10);(5,0);(5,0);(1
0,15);(15,10);(10,5);(5,10);(10,15)}}
{\sp{\sn pSegmentInfo}{\sv 2;26;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft1219\shptop15175\shpright1229\shpbottom15195\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz582\shplid6
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;6;(10,15);(10,10);(0,0);(0,5);(5,20);(10,15)}}
{\sp{\sn pSegmentInfo}{\sv 2;14;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1239\shptop15175\shpright1249\shpbottom15195\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz590\shplid7
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;7;(5,20);(10,10);(10,0);(5,5);(0,10);(0,20);(5,20)}}
{\sp{\sn pSegmentInfo}{\sv 2;16;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1154\shptop15145\shpright1355\shpbottom15350\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz871\shplid8
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 201}}{\sp{\sn geoBottom}{\sv 205}}
{\sp{\sn pVerticies}{\sv 8;272;(40,100);(50,100);(55,85);(55,65);(50,50);(45,35)
;(60,20);(60,10);(70,15);(75,10);(80,0);(90,10);(95,15);(100,10);(105,20);(110,2
5);(115,40);(105,65);(120,85);(161,90);(181,90);(176,85);(136,70);(115,40);(131,
10);(166,10);(181,15);(181,0);(196,15);(181,45);(151,40);(136,35);(146,45);(181,
60);(201,95);(176,110);(181,130);(186,135);(196,125);(201,165);(201,180);(196,20
5);(186,200);(161,205);(161,195);(156,185);(151,175);(166,170);(176,155);(151,14
5);(146,150);(156,155);(136,190);(115,205);(110,200);(100,200);(85,205);(85,190)
;(90,175);(90,165);(110,170);(125,170);(120,155);(115,135);(115,125);(100,130);(
100,135);(100,140);(80,160);(60,185);(50,200);(45,200);(20,200);(10,205);(15,185
);(15,170);(10,165);(25,155);(50,155);(60,130);(45,135);(45,145);(40,145);(25,13
0);(15,100);(0,55);(5,50);(10,35);(10,15);(5,15);(10,10);(30,25);(35,50);(40,55)
;(45,65);(35,80);(40,95);(40,100);(60,125);(55,100);(50,105);(40,105);(35,95);(3
0,60);(30,45);(15,20);(15,30);(15,45);(20,50);(20,60);(15,60);(5,55);(10,65);(15
,75);(20,80);(15,85);(25,100);(20,100);(25,110);(35,120);(40,125);(35,125);(30,1
25);(30,135);(40,135);(50,125);(60,125);(15,195);(20,195);(35,185);(40,180);(40,
190);(45,195);(55,185);(55,170);(60,170);(70,155);(75,160);(85,145);(90,140);(90
,135);(90,125);(100,115);(100,125);(120,115);(131,115);(131,110);(146,135);(181,
155);(176,175);(166,190);(171,200);(181,190);(186,195);(191,195);(196,190);(191,
170);(196,170);(191,155);(196,150);(196,140);(186,140);(171,125);(161,105);(156,
100);(181,105);(201,90);(196,75);(186,70);(181,75);(171,60);(161,60);(166,65);(1
61,65);(156,55);(141,50);(141,55);(136,50);(131,40);(146,25);(171,40);(191,35);(
181,30);(161,20);(191,30);(191,15);(176,20);(141,10);(120,45);(161,75);(191,90);
(186,95);(151,90);(110,90);(95,100);(80,110);(75,115);(60,100);(65,120);(60,150)
;(40,175);(15,190);(15,195);(40,165);(20,160);(25,175);(40,165);(40,60);(35,55);
(35,65);(35,70);(40,70);(40,60);(65,95);(70,95);(75,105);(85,95);(95,100);(95,90
);(105,90);(105,85);(95,75);(100,55);(100,40);(105,45);(110,40);(105,30);(100,20
);(95,20);(90,20);(75,15);(70,20);(65,20);(60,30);(50,30);(55,45);(55,40);(60,45
);(65,70);(65,75);(60,80);(60,100);(65,95);(105,180);(110,170);(90,170);(100,180
);(105,180);(110,190);(120,190);(120,195);(120,200);(120,195);(131,185);(131,180
);(136,185);(141,165);(151,165);(146,160);(141,135);(125,130);(125,155);(125,175

);(100,185);(90,195);(105,195);(110,190);(171,180);(171,170);(161,175);(166,185)
;(171,180)}}
{\sp{\sn pSegmentInfo}{\sv 2;546;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1224\shptop15200\shpright1244\shpbottom15225\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz886\shplid9
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 25}}
{\sp{\sn pVerticies}{\sv 8;13;(10,25);(0,10);(0,0);(10,0);(20,0);(20,10);(15,20)
;(10,25);(15,15);(15,5);(5,5);(10,20);(15,15)}}
{\sp{\sn pSegmentInfo}{\sv 2;28;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1214\shptop15535\shpright1229\shpbottom15550\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz891\shplid10
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 15}}{\sp{\sn geoBottom}{\sv 15}}
{\sp{\sn pVerticies}{\sv 8;4;(10,15);(0,0);(15,5);(10,15)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft1234\shptop15535\shpright1244\shpbottom15550\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz896\shplid11
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 15}}
{\sp{\sn pVerticies}{\sv 8;4;(0,15);(0,5);(10,0);(0,15)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1506\shptop15139\shpright1733\shpbottom15367\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz921\shplid12
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 227}}{\sp{\sn geoBottom}{\sv 228}}{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;3;(0,0);(0,228);(227,228)}}
{\sp{\sn pSegmentInfo}{\sv 2;7;16384;45824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 4193}}
{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fBehindDocumen
t}{\sv 1}}{\sp{\sn lineColor}{\sv 2039586}}
}}
{\shp {\*\shpinst\shpleft1506\shptop15502\shpright1733\shpbottom15790\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz921\shplid13
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 227}}{\sp{\sn geoBottom}{\sv 288}}{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;3;(227,0);(0,0);(0,288)}}
{\sp{\sn pSegmentInfo}{\sv 2;7;16384;45824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 4193}}
{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fBehindDocumen
t}{\sv 1}}{\sp{\sn lineColor}{\sv 2039586}}
}}
{\shp {\*\shpinst\shpleft1145\shptop15502\shpright1365\shpbottom15790\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz921\shplid14
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 220}}{\sp{\sn geoBottom}{\sv 288}}{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;3;(220,288);(220,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;7;16384;45824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 4193}}
{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fBehindDocumen
t}{\sv 1}}{\sp{\sn lineColor}{\sv 2039586}}
}}
{\shp {\*\shpinst\shpleft1145\shptop15139\shpright1365\shpbottom15367\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz921\shplid15
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 220}}{\sp{\sn geoBottom}{\sv 228}}{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;3;(0,228);(220,228);(220,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;7;16384;45824;1;45824;1;45824;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 4193}}
{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fBehindDocumen
t}{\sv 1}}{\sp{\sn lineColor}{\sv 2039586}}
}}
{\shp {\*\shpinst\shpleft1515\shptop15505\shpright1710\shpbottom15740\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1183\shplid16
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 195}}{\sp{\sn geoBottom}{\sv 235}}

{\sp{\sn pVerticies}{\sv 8;253;(35,185);(10,185);(10,170);(15,155);(10,150);(5,1

45);(15,140);(35,140);(50,130);(35,120);(25,130);(10,100);(0,40);(10,35);(5,10);
(25,20);(35,40);(45,50);(40,65);(35,80);(45,95);(50,80);(50,50);(40,40);(40,30);
(45,25);(50,20);(60,10);(70,5);(75,0);(80,0);(85,10);(90,10);(95,15);(105,25);(1
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75,15);(185,10);(185,0);(195,10);(190,35);(155,40);(130,35);(135,45);(180,65);(1
95,95);(165,110);(170,115);(180,120);(170,145);(150,170);(145,175);(130,175);(13
0,165);(135,155);(120,155);(120,150);(140,135);(145,135);(140,125);(125,120);(12
0,145);(115,170);(120,175);(95,205);(65,230);(50,230);(35,235);(30,220);(40,195)
;(55,185);(80,185);(85,165);(80,145);(65,160);(45,180);(35,185);(50,115);(50,95)
;(40,95);(25,70);(30,40);(15,15);(15,35);(15,45);(10,55);(20,65);(15,65);(15,75)
;(20,85);(15,95);(25,105);(20,105);(25,120);(40,110);(50,115);(20,170);(35,165);
(35,175);(40,170);(45,165);(50,165);(60,155);(60,150);(65,150);(70,140);(75,140)
;(80,135);(75,125);(80,120);(80,115);(85,120);(90,115);(115,110);(125,110);(130,
115);(145,125);(150,140);(135,155);(135,170);(145,160);(150,155);(155,160);(160,
150);(160,145);(165,135);(165,125);(170,125);(170,120);(155,110);(150,100);(165,
105);(190,85);(175,65);(165,60);(155,55);(155,60);(150,55);(140,50);(135,55);(13
0,50);(125,35);(155,35);(185,35);(155,20);(185,30);(190,25);(190,15);(180,20);(1
45,10);(115,45);(130,65);(150,75);(175,85);(170,95);(145,90);(105,90);(85,100);(
75,100);(70,105);(65,105);(60,95);(60,85);(65,90);(65,100);(75,90);(85,95);(85,9
0);(90,85);(95,85);(95,75);(90,70);(85,70);(85,65);(95,45);(95,40);(100,45);(105
,40);(95,25);(95,20);(90,15);(80,15);(75,5);(65,15);(60,15);(55,25);(50,25);(40,
35);(50,45);(50,40);(55,55);(60,65);(60,75);(55,75);(55,90);(55,105);(50,140);(3
0,155);(15,175);(20,170);(20,140);(25,150);(35,150);(25,145);(20,140);(50,225);(
60,210);(65,220);(75,215);(75,205);(80,200);(90,190);(100,195);(100,180);(105,18
5);(110,180);(105,165);(115,140);(120,115);(110,115);(105,115);(95,130);(90,160)
;(85,180);(45,205);(35,225);(45,225);(50,225);(40,55);(35,45);(35,60);(40,55);(7
0,190);(55,190);(45,200);(60,195);(70,190);(95,125);(85,125);(80,140);(95,125);(
130,150);(140,140);(135,140);(130,150)}}
{\sp{\sn pSegmentInfo}{\sv 2;508;16384;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
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5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;4
5824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft1575\shptop15535\shpright1585\shpbottom15550\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1189\shplid17
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 15}}
{\sp{\sn pVerticies}{\sv 8;5;(10,15);(0,0);(10,5);(10,10);(10,15)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1595\shptop15535\shpright1605\shpbottom15550\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1196\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 15}}
{\sp{\sn pVerticies}{\sv 8;6;(0,15);(0,5);(5,0);(10,5);(5,10);(0,15)}}
{\sp{\sn pSegmentInfo}{\sv 2;14;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1179\shptop15385\shpright1189\shpbottom15395\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1202\shplid19
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;5;(5,10);(0,5);(5,0);(10,5);(5,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1174\shptop15390\shpright1194\shpbottom15440\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1209\shplid20
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 50}}
{\sp{\sn pVerticies}{\sv 8;9;(10,0);(10,15);(0,35);(5,35);(10,50);(15,35);(20,35
);(10,15);(10,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;20;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1244\shptop15385\shpright1254\shpbottom15395\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1215\shplid21
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;5;(5,10);(0,5);(5,0);(10,5);(5,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft1239\shptop15390\shpright1264\shpbottom15440\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1222\shplid22
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 25}}{\sp{\sn geoBottom}{\sv 50}}
{\sp{\sn pVerticies}{\sv 8;9;(10,0);(10,15);(0,35);(5,35);(10,50);(20,35);(25,35
);(10,15);(10,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;20;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1310\shptop15385\shpright1325\shpbottom15395\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1228\shplid23
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 15}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;5;(5,10);(0,5);(5,0);(15,5);(5,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1305\shptop15390\shpright1330\shpbottom15440\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1235\shplid24
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 25}}{\sp{\sn geoBottom}{\sv 50}}
{\sp{\sn pVerticies}{\sv 8;10;(10,0);(10,15);(0,35);(5,35);(10,50);(15,50);(20,3
5);(25,35);(10,15);(10,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;22;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1214\shptop15430\shpright1224\shpbottom15440\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1241\shplid25
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;5;(5,10);(0,5);(5,0);(10,5);(5,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1204\shptop15435\shpright1229\shpbottom15485\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1248\shplid26
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 25}}{\sp{\sn geoBottom}{\sv 50}}
{\sp{\sn pVerticies}{\sv 8;10;(15,0);(15,15);(0,35);(5,35);(10,50);(15,50);(20,3
5);(25,35);(15,15);(15,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;22;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958

6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv

1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1400\shptop15605\shpright1410\shpbottom15615\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1254\shplid27
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;5;(5,10);(10,5);(5,0);(0,5);(5,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1390\shptop15610\shpright1415\shpbottom15660\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1261\shplid28
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 25}}{\sp{\sn geoBottom}{\sv 50}}
{\sp{\sn pVerticies}{\sv 8;9;(15,0);(15,15);(25,35);(20,35);(15,50);(10,35);(0,3
5);(15,15);(15,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;20;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1400\shptop15715\shpright1410\shpbottom15725\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1267\shplid29
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;5;(5,10);(10,5);(5,0);(0,5);(5,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1390\shptop15720\shpright1415\shpbottom15765\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1274\shplid30
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 25}}{\sp{\sn geoBottom}{\sv 45}}
{\sp{\sn pVerticies}{\sv 8;7;(15,0);(15,15);(25,35);(15,45);(0,35);(15,15);(15,0
)}}
{\sp{\sn pSegmentInfo}{\sv 2;16;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1470\shptop15605\shpright1480\shpbottom15615\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1280\shplid31
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;5;(5,10);(0,5);(5,0);(10,5);(5,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457

7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1460\shptop15610\shpright1485\shpbottom15660\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1287\shplid32
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 25}}{\sp{\sn geoBottom}{\sv 50}}
{\sp{\sn pVerticies}{\sv 8;10;(15,0);(15,15);(0,35);(5,35);(10,50);(15,50);(20,3
5);(25,35);(15,15);(15,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;22;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1470\shptop15715\shpright1480\shpbottom15725\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1293\shplid33
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;5;(5,10);(0,5);(5,0);(10,5);(5,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1460\shptop15720\shpright1485\shpbottom15765\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1300\shplid34
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 25}}{\sp{\sn geoBottom}{\sv 45}}
{\sp{\sn pVerticies}{\sv 8;8;(15,0);(15,15);(0,35);(10,45);(15,45);(25,35);(15,1
5);(15,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;18;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1435\shptop15665\shpright1445\shpbottom15675\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1306\shplid35
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;5;(5,10);(10,5);(5,0);(0,5);(5,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1425\shptop15670\shpright1450\shpbottom15720\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1313\shplid36
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 25}}{\sp{\sn geoBottom}{\sv 50}}

{\sp{\sn pVerticies}{\sv 8;10;(15,0);(15,15);(25,35);(20,35);(15,50);(10,50);(5,

35);(0,35);(15,15);(15,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;22;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1435\shptop15545\shpright1445\shpbottom15555\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1319\shplid37
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;5;(5,10);(10,5);(5,0);(0,5);(5,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

\sn geoRight}{\sv 135}}{\sp{\sn geoBottom}{\sv 106}}{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;11;(42,30);(42,25);(42,15);(38,4);(31,0);(22,6);(0,6)
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;7;(0,6);(17,6);(27,0);(34,4);(37,15);(37,26);(37,31)}
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{\shp {\*\shpinst\shpleft1410\shptop15400\shpright1426\shpbottom15400\shpfhdr0\s
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{\shp {\*\shpinst\shpleft1479\shptop15400\shpright1501\shpbottom15400\shpfhdr0\s
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{\shp {\*\shpinst\shpleft1480\shptop15405\shpright1490\shpbottom15415\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

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{\sp{\sn pVerticies}{\sv 8;5;(5,10);(10,5);(5,0);(0,5);(5,10)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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{\shp {\*\shpinst\shpleft1480\shptop15405\shpright1495\shpbottom15420\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft1480\shptop15455\shpright1495\shpbottom15470\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;10;(5,15);(10,10);(5,5);(0,10);(5,15);(0,10);(5,0);(1
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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{\shp {\*\shpinst\shpleft1405\shptop15425\shpright1470\shpbottom15460\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;14;(0,15);(20,0);(35,0);(50,5);(65,15);(35,35);(5,25)
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{\sp{\sn pSegmentInfo}{\sv 2;30;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
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}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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{\shp {\*\shpinst\shpleft1420\shptop15435\shpright1455\shpbottom15450\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;10;(20,0);(35,5);(20,15);(0,5);(20,0);(20,10);(30,5);
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{\sp{\sn pSegmentInfo}{\sv 2;22;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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}}

{\shp {\*\shpinst\shpleft1585\shptop15180\shpright1600\shpbottom15195\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;5;(10,15);(15,5);(0,0);(10,15);(10,15)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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}}
{\shp {\*\shpinst\shpleft1605\shptop15180\shpright1615\shpbottom15195\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;7;(5,15);(10,5);(10,0);(5,0);(0,5);(0,15);(5,15)}}
{\sp{\sn pSegmentInfo}{\sv 2;16;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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{\shp {\*\shpinst\shpleft1580\shptop15555\shpright1600\shpbottom15575\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;10;(10,20);(0,5);(0,0);(10,0);(20,0);(15,15);(10,20);
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{\sp{\sn pSegmentInfo}{\sv 2;22;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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{\shp {\*\shpinst\shpleft1403\shptop15510\shpright1386\shpbottom15510\shpfhdr0\s
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}}
{\shp {\*\shpinst\shpleft1402\shptop15489\shpright1385\shpbottom15489\shpfhdr0\s
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}}
{\shp {\*\shpinst\shpleft1467\shptop15487\shpright1484\shpbottom15521\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;5;(0,34);(0,0);(17,0);(17,34);(0,34)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 3137}}
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}}
{\shp {\*\shpinst\shpleft1484\shptop15511\shpright1467\shpbottom15511\shpfhdr0\s

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}}
{\shp {\*\shpinst\shpleft1483\shptop15490\shpright1466\shpbottom15490\shpfhdr0\s
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}}
{\shp {\*\shpinst\shpleft1145\shptop15139\shpright1740\shpbottom15831\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;14;(595,0);(595,412);(595,416);(593,430);(581,476);(5
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{\sp{\sn pSegmentInfo}{\sv 2;29;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 7496}}
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}}
{\shp {\*\shpinst\shpleft1880\shptop15205\shpright2060\shpbottom15375\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;27;(25,25);(5,5);(0,5);(0,0);(40,0);(75,0);(75,5);(55
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{\sp{\sn pSegmentInfo}{\sv 2;56;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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}}
{\shp {\*\shpinst\shpleft2080\shptop15205\shpright2274\shpbottom15375\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;30;(155,120);(155,30);(135,5);(130,5);(130,0);(164,0)
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{\sp{\sn pSegmentInfo}{\sv 2;62;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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{\shp {\*\shpinst\shpleft2299\shptop15205\shpright2374\shpbottom15370\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

\sn geoRight}{\sv 75}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;19;(0,160);(5,160);(20,145);(20,20);(5,5);(0,5);(0,0)
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);(0,165);(0,160)}}
{\sp{\sn pSegmentInfo}{\sv 2;40;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2384\shptop15205\shpright2554\shpbottom15375\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1753\shplid89
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 170}}{\sp{\sn geoBottom}{\sv 170}}
{\sp{\sn pVerticies}{\sv 8;26;(70,5);(65,5);(55,10);(55,20);(95,125);(135,25);(1
40,15);(125,5);(120,5);(120,0);(145,0);(170,0);(170,5);(165,5);(155,15);(145,30)
;(130,65);(100,145);(90,170);(80,170);(20,20);(0,5);(0,0);(35,0);(70,0);(70,5)}}
{\sp{\sn pSegmentInfo}{\sv 2;54;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2565\shptop15205\shpright2700\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1784\shplid90
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 135}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;31;(0,160);(5,160);(20,145);(20,20);(5,5);(0,5);(0,0)
;(60,0);(120,0);(120,35);(115,35);(85,10);(50,10);(50,70);(80,70);(100,50);(105,
50);(105,80);(105,105);(100,110);(80,85);(50,85);(50,140);(80,155);(115,150);(13
0,125);(135,130);(130,165);(65,165);(0,165);(0,160)}}
{\sp{\sn pSegmentInfo}{\sv 2;64;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2720\shptop15205\shpright2885\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1817\shplid91
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 165}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;32;(25,25);(5,5);(0,5);(0,0);(40,0);(80,0);(120,5);(1
35,40);(100,85);(145,145);(165,160);(165,165);(145,165);(120,165);(70,90);(55,90
);(55,140);(75,160);(80,160);(80,165);(35,165);(0,165);(0,160);(5,160);(25,145);
(25,25);(55,80);(65,80);(105,40);(70,5);(55,10);(55,80)}}
{\sp{\sn pSegmentInfo}{\sv 2;66;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv

1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft2900\shptop15200\shpright3000\shpbottom15375\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1833\shplid92
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 100}}{\sp{\sn geoBottom}{\sv 175}}
{\sp{\sn pVerticies}{\sv 8;18;(85,40);(60,10);(30,40);(65,75);(100,125);(85,160)
;(40,175);(5,165);(0,125);(5,125);(45,165);(75,135);(40,100);(5,50);(55,0);(90,5
);(95,40);(85,40)}}
{\sp{\sn pSegmentInfo}{\sv 2;38;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3030\shptop15205\shpright3105\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1853\shplid93
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 75}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;19;(0,160);(5,160);(20,145);(20,20);(5,5);(0,5);(0,0)
;(35,0);(75,0);(75,5);(70,5);(55,20);(55,145);(70,160);(75,160);(75,165);(35,165
);(0,165);(0,160)}}
{\sp{\sn pSegmentInfo}{\sv 2;40;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3120\shptop15195\shpright3285\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1880\shplid94
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 165}}{\sp{\sn geoBottom}{\sv 175}}
{\sp{\sn pVerticies}{\sv 8;26;(30,20);(5,40);(0,40);(5,20);(5,0);(10,0);(25,10);
(150,10);(160,0);(165,0);(165,20);(165,40);(155,45);(140,20);(100,20);(100,150);
(120,170);(125,170);(125,175);(85,175);(45,175);(45,170);(50,170);(70,150);(70,2
0);(30,20)}}
{\sp{\sn pSegmentInfo}{\sv 2;54;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3300\shptop15205\shpright3465\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1913\shplid95
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 165}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;30;(70,90);(25,20);(0,5);(0,0);(35,0);(70,0);(70,5);(
55,10);(60,20);(95,70);(125,25);(135,10);(120,5);(115,5);(115,0);(145,0);(165,0)
;(165,5);(145,15);(105,80);(105,135);(110,155);(125,160);(125,165);(90,165);(45,
165);(45,160);(50,160);(70,140);(70,90)}}
{\sp{\sn pSegmentInfo}{\sv 2;62;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45

824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3515\shptop15260\shpright3625\shpbottom15375\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1925\shplid96
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 110}}{\sp{\sn geoBottom}{\sv 115}}
{\sp{\sn pVerticies}{\sv 8;14;(65,0);(110,50);(95,95);(50,115);(0,65);(20,20);(6
5,0);(50,110);(80,85);(90,40);(65,10);(30,35);(20,75);(50,110)}}
{\sp{\sn pSegmentInfo}{\sv 2;30;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3630\shptop15190\shpright3740\shpbottom15425\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1944\shplid97
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 110}}{\sp{\sn geoBottom}{\sv 235}}
{\sp{\sn pVerticies}{\sv 8;17;(85,75);(80,85);(55,85);(15,230);(0,235);(35,85);(
15,85);(20,75);(40,75);(75,10);(100,0);(110,5);(105,15);(90,10);(65,40);(60,75);
(85,75)}}
{\sp{\sn pSegmentInfo}{\sv 2;36;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3790\shptop15200\shpright3945\shpbottom15375\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1958\shplid98
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 155}}{\sp{\sn geoBottom}{\sv 175}}
{\sp{\sn pVerticies}{\sv 8;18;(145,55);(130,25);(95,10);(50,30);(35,85);(50,140)
;(100,165);(150,125);(155,125);(150,165);(95,175);(25,150);(0,85);(30,20);(90,0)
;(150,10);(155,50);(145,55)}}
{\sp{\sn pSegmentInfo}{\sv 2;38;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3955\shptop15195\shpright4125\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1995\shplid99
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 170}}{\sp{\sn geoBottom}{\sv 175}}
{\sp{\sn pVerticies}{\sv 8;31;(40,140);(35,160);(55,170);(55,175);(25,175);(0,17
5);(0,170);(25,155);(60,45);(70,15);(90,5);(95,0);(95,5);(100,10);(140,135);(150
,160);(165,170);(170,170);(170,175);(135,175);(100,175);(100,170);(115,160);(110
,145);(105,115);(50,115);(40,140);(75,35);(55,105);(100,105);(75,35)}}
{\sp{\sn pSegmentInfo}{\sv 2;64;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45

824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4135\shptop15205\shpright4370\shpbottom15375\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2036\shplid100
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 235}}{\sp{\sn geoBottom}{\sv 170}}
{\sp{\sn pVerticies}{\sv 8;36;(120,125);(175,0);(200,0);(225,0);(225,5);(200,15)
;(200,35);(210,145);(235,160);(235,165);(200,165);(160,165);(160,160);(180,150);
(180,135);(170,35);(110,170);(105,170);(45,35);(40,145);(45,155);(60,160);(60,16
5);(30,165);(0,165);(0,160);(5,160);(25,135);(35,65);(35,25);(15,5);(10,5);(10,0
);(40,0);(60,0);(120,125)}}
{\sp{\sn pSegmentInfo}{\sv 2;74;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4395\shptop15205\shpright4534\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2068\shplid101
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 139}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;31;(0,160);(5,160);(20,145);(20,20);(5,5);(0,5);(0,0)
;(40,0);(75,0);(119,10);(129,35);(89,75);(124,85);(139,120);(124,150);(84,165);(
45,165);(0,165);(0,160);(50,135);(75,155);(109,120);(70,80);(50,80);(50,135);(50
,70);(65,70);(99,40);(65,5);(50,5);(50,70)}}
{\sp{\sn pSegmentInfo}{\sv 2;64;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4564\shptop15205\shpright4729\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2101\shplid102
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 165}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;32;(25,25);(5,5);(0,5);(0,0);(40,0);(80,0);(120,5);(1
35,40);(100,85);(145,145);(165,160);(165,165);(145,165);(120,165);(70,90);(55,90
);(55,140);(75,160);(80,160);(80,165);(35,165);(0,165);(0,160);(5,160);(25,145);
(25,25);(55,80);(65,80);(105,40);(70,5);(55,10);(55,80)}}
{\sp{\sn pSegmentInfo}{\sv 2;66;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft4754\shptop15205\shpright4824\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2121\shplid103
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 70}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;15;(0,160);(20,145);(20,20);(0,5);(0,0);(35,0);(70,0)
;(70,5);(50,20);(50,145);(70,160);(70,165);(35,165);(0,165);(0,160)}}
{\sp{\sn pSegmentInfo}{\sv 2;32;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4854\shptop15205\shpright5029\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2143\shplid104
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 175}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;24;(0,160);(5,160);(25,145);(25,20);(5,5);(0,5);(0,0)
;(40,0);(80,0);(150,20);(175,80);(150,145);(85,165);(40,165);(0,165);(0,160);(55
,140);(80,155);(125,135);(140,85);(120,20);(70,5);(55,10);(55,140)}}
{\sp{\sn pSegmentInfo}{\sv 2;50;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft5054\shptop15200\shpright5225\shpbottom15375\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2168\shplid105
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 171}}{\sp{\sn geoBottom}{\sv 175}}
{\sp{\sn pVerticies}{\sv 8;26;(156,50);(101,10);(50,30);(35,80);(50,135);(101,16
5);(126,160);(126,120);(106,110);(106,100);(141,100);(171,100);(171,110);(156,12
0);(156,155);(161,160);(161,165);(96,175);(25,150);(0,85);(30,20);(96,0);(131,5)
;(161,10);(161,50);(156,50)}}
{\sp{\sn pSegmentInfo}{\sv 2;54;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft5250\shptop15205\shpright5390\shpbottom15370\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2199\shplid106
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 140}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;31;(0,160);(5,160);(25,145);(25,20);(5,5);(0,5);(0,0)
;(60,0);(125,0);(125,35);(115,35);(85,10);(55,10);(55,70);(80,70);(100,50);(110,
50);(110,80);(110,105);(100,110);(85,85);(55,85);(55,140);(85,155);(115,150);(13
0,125);(140,130);(130,165);(65,165);(0,165);(0,160)}}
{\sp{\sn pSegmentInfo}{\sv 2;64;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}

{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958

6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1895\shptop15500\shpright1980\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2215\shplid107
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 85}}{\sp{\sn geoBottom}{\sv 205}}
{\sp{\sn pVerticies}{\sv 8;17;(30,30);(0,5);(0,0);(40,0);(85,0);(85,5);(55,30);(
55,175);(65,195);(85,200);(85,205);(45,205);(0,205);(0,200);(20,195);(30,175);(3
0,30)}}
{\sp{\sn pSegmentInfo}{\sv 2;36;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2005\shptop15570\shpright2150\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2246\shplid108
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 145}}{\sp{\sn geoBottom}{\sv 135}}
{\sp{\sn pVerticies}{\sv 8;30;(15,40);(0,20);(0,15);(40,0);(40,5);(40,25);(90,0)
;(125,40);(125,120);(140,130);(145,130);(145,135);(115,135);(85,135);(85,130);(9
0,130);(100,120);(100,40);(75,15);(40,30);(40,120);(55,130);(60,130);(60,135);(3
0,135);(0,135);(0,130);(5,130);(15,120);(15,40)}}
{\sp{\sn pSegmentInfo}{\sv 2;62;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2170\shptop15545\shpright2259\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2263\shplid109
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 89}}{\sp{\sn geoBottom}{\sv 165}}
{\sp{\sn pVerticies}{\sv 8;16;(45,125);(60,150);(84,140);(84,145);(50,165);(20,1
40);(20,45);(0,45);(0,40);(40,0);(45,0);(45,30);(89,30);(89,45);(45,45);(45,125)
}}
{\sp{\sn pSegmentInfo}{\sv 2;34;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2269\shptop15570\shpright2379\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2282\shplid110
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 110}}{\sp{\sn geoBottom}{\sv 140}}
{\sp{\sn pVerticies}{\sv 8;21;(25,55);(25,70);(35,110);(65,125);(105,105);(110,1
05);(55,140);(10,115);(0,75);(25,15);(60,0);(95,10);(110,45);(110,55);(105,55);(
25,55);(75,45);(85,35);(55,10);(25,45);(75,45)}}
{\sp{\sn pSegmentInfo}{\sv 2;44;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45

824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2394\shptop15570\shpright2494\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2305\shplid111
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 100}}{\sp{\sn geoBottom}{\sv 135}}
{\sp{\sn pVerticies}{\sv 8;20;(0,130);(10,130);(25,120);(25,35);(10,20);(45,0);(
45,5);(45,30);(85,0);(100,15);(90,30);(70,25);(45,50);(45,120);(60,130);(80,130)
;(80,135);(35,135);(0,135);(0,130)}}
{\sp{\sn pSegmentInfo}{\sv 2;42;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2514\shptop15570\shpright2665\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2336\shplid112
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 151}}{\sp{\sn geoBottom}{\sv 135}}
{\sp{\sn pVerticies}{\sv 8;30;(20,40);(5,20);(5,15);(40,0);(45,5);(45,25);(96,0)
;(131,40);(131,120);(146,130);(151,130);(151,135);(116,135);(86,135);(86,130);(9
1,130);(106,120);(106,40);(81,15);(45,30);(45,120);(61,130);(66,130);(66,135);(3
0,135);(0,135);(0,130);(5,130);(20,120);(20,40)}}
{\sp{\sn pSegmentInfo}{\sv 2;62;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2675\shptop15570\shpright2800\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2361\shplid113
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 125}}{\sp{\sn geoBottom}{\sv 140}}
{\sp{\sn pVerticies}{\sv 8;26;(125,125);(95,140);(75,120);(30,140);(0,110);(15,8
5);(75,60);(75,40);(45,15);(25,35);(10,50);(5,45);(35,10);(65,0);(85,5);(100,25)
;(100,105);(110,125);(120,120);(125,125);(75,70);(40,80);(20,105);(45,125);(75,1
10);(75,70)}}
{\sp{\sn pSegmentInfo}{\sv 2;54;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2815\shptop15545\shpright2900\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2378\shplid114
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 85}}{\sp{\sn geoBottom}{\sv 165}}

{\sp{\sn pVerticies}{\sv 8;15;(40,125);(60,150);(80,140);(85,145);(45,165);(20,1

40);(20,45);(0,45);(0,40);(40,0);(40,30);(85,30);(85,45);(40,45);(40,125)}}
{\sp{\sn pSegmentInfo}{\sv 2;32;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2940\shptop15495\shpright2970\shpbottom15525\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2401\shplid115
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 30}}{\sp{\sn geoBottom}{\sv 30}}
{\sp{\sn pVerticies}{\sv 8;5;(15,30);(0,15);(15,0);(30,15);(15,30)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft2925\shptop15570\shpright2985\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2401\shplid116
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 60}}{\sp{\sn geoBottom}{\sv 135}}
{\sp{\sn pVerticies}{\sv 8;16;(0,130);(5,130);(20,120);(20,40);(5,20);(5,15);(35
,0);(40,0);(45,5);(45,120);(55,130);(60,130);(60,135);(30,135);(0,135);(0,130)}}
{\sp{\sn pSegmentInfo}{\sv 2;34;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3000\shptop15570\shpright3140\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2413\shplid117
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 140}}{\sp{\sn geoBottom}{\sv 140}}
{\sp{\sn pVerticies}{\sv 8;18;(65,0);(120,20);(140,70);(120,120);(70,140);(20,12
0);(0,70);(20,20);(65,0);(70,135);(100,115);(110,75);(100,35);(70,10);(35,30);(2
5,70);(35,110);(70,135)}}
{\sp{\sn pSegmentInfo}{\sv 2;38;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3165\shptop15570\shpright3315\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2444\shplid118
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 150}}{\sp{\sn geoBottom}{\sv 135}}
{\sp{\sn pVerticies}{\sv 8;30;(20,40);(5,20);(5,15);(40,0);(45,5);(45,25);(95,0)
;(130,40);(130,120);(145,130);(150,130);(150,135);(115,135);(85,135);(85,130);(9
0,130);(105,120);(105,40);(80,15);(45,30);(45,120);(60,130);(65,130);(65,135);(3
0,135);(0,135);(0,130);(5,130);(20,120);(20,40)}}
{\sp{\sn pSegmentInfo}{\sv 2;62;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45

824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3335\shptop15570\shpright3460\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2469\shplid119
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 125}}{\sp{\sn geoBottom}{\sv 140}}
{\sp{\sn pVerticies}{\sv 8;26;(125,125);(95,140);(75,120);(30,140);(0,110);(15,8
5);(75,60);(75,40);(45,15);(25,35);(5,50);(0,45);(35,10);(65,0);(85,5);(100,25);
(100,105);(110,125);(120,120);(125,125);(75,70);(40,80);(20,105);(45,125);(75,11
0);(75,70)}}
{\sp{\sn pSegmentInfo}{\sv 2;54;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3475\shptop15480\shpright3540\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2486\shplid120
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 65}}{\sp{\sn geoBottom}{\sv 225}}
{\sp{\sn pVerticies}{\sv 8;16;(0,220);(10,220);(20,210);(20,45);(5,20);(5,15);(3
5,5);(45,0);(45,5);(45,210);(60,220);(65,220);(65,225);(35,225);(0,225);(0,220)}
}
{\sp{\sn pSegmentInfo}{\sv 2;34;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3650\shptop15500\shpright3815\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2516\shplid121
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 165}}{\sp{\sn geoBottom}{\sv 205}}
{\sp{\sn pVerticies}{\sv 8;36;(55,95);(95,95);(115,85);(120,70);(125,70);(125,10
0);(125,135);(120,135);(110,110);(85,105);(55,105);(55,155);(60,190);(85,195);(1
05,195);(140,190);(155,160);(165,160);(150,205);(65,205);(0,205);(0,200);(20,195
);(25,165);(25,35);(20,10);(0,5);(0,0);(60,0);(145,0);(145,45);(135,45);(125,15)
;(90,10);(55,10);(55,95)}}
{\sp{\sn pSegmentInfo}{\sv 2;74;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3825\shptop15575\shpright3975\shpbottom15705\shpfhdr0\s

hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2551\shplid122
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 150}}{\sp{\sn geoBottom}{\sv 130}}
{\sp{\sn pVerticies}{\sv 8;40;(0,125);(35,105);(65,70);(45,40);(20,15);(5,10);(5
,0);(35,0);(65,0);(65,10);(50,15);(65,30);(80,50);(95,30);(110,15);(95,10);(95,0
);(130,0);(150,0);(150,10);(120,25);(85,60);(110,95);(135,120);(145,125);(150,12
5);(150,130);(120,130);(85,130);(85,125);(100,120);(85,100);(70,80);(50,100);(35
,120);(55,125);(55,130);(25,130);(0,130);(0,125)}}
{\sp{\sn pSegmentInfo}{\sv 2;82;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3990\shptop15570\shpright4115\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2576\shplid123
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 125}}{\sp{\sn geoBottom}{\sv 140}}
{\sp{\sn pVerticies}{\sv 8;26;(125,125);(100,140);(80,120);(35,140);(0,110);(20,
85);(80,60);(80,40);(50,15);(30,35);(10,50);(5,45);(40,10);(65,0);(90,5);(105,25
);(105,105);(115,125);(125,120);(125,125);(80,70);(45,80);(25,105);(45,125);(80,
110);(80,70)}}
{\sp{\sn pSegmentInfo}{\sv 2;54;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4135\shptop15570\shpright4365\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2622\shplid124
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 230}}{\sp{\sn geoBottom}{\sv 135}}
{\sp{\sn pVerticies}{\sv 8;46;(20,40);(5,20);(5,15);(35,0);(40,0);(40,5);(40,25)
;(95,0);(125,25);(175,0);(210,40);(210,120);(225,130);(230,130);(230,135);(200,1
35);(170,135);(170,130);(175,130);(185,120);(185,55);(180,25);(160,15);(125,30);
(125,120);(140,130);(145,130);(145,135);(115,135);(85,135);(85,130);(90,130);(10
5,120);(105,55);(75,15);(40,30);(40,120);(55,130);(65,130);(65,135);(30,135);(0,
135);(0,130);(5,130);(20,120);(20,40)}}
{\sp{\sn pSegmentInfo}{\sv 2;94;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4400\shptop15495\shpright4430\shpbottom15525\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2645\shplid125
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 30}}{\sp{\sn geoBottom}{\sv 30}}

{\sp{\sn pVerticies}{\sv 8;5;(15,30);(0,15);(15,0);(30,15);(15,30)}}

{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4385\shptop15570\shpright4450\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2645\shplid126
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 65}}{\sp{\sn geoBottom}{\sv 135}}
{\sp{\sn pVerticies}{\sv 8;16;(0,130);(5,130);(20,120);(20,40);(5,20);(5,15);(35
,0);(40,0);(45,5);(45,120);(60,130);(65,130);(65,135);(30,135);(0,135);(0,130)}}
{\sp{\sn pSegmentInfo}{\sv 2;34;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4470\shptop15570\shpright4614\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2676\shplid127
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 144}}{\sp{\sn geoBottom}{\sv 135}}
{\sp{\sn pVerticies}{\sv 8;30;(19,40);(0,20);(0,15);(39,0);(39,5);(39,25);(94,0)
;(124,40);(124,120);(139,130);(144,130);(144,135);(114,135);(84,135);(84,130);(8
9,130);(104,120);(104,40);(74,15);(39,30);(39,120);(54,130);(59,130);(59,135);(2
9,135);(0,135);(0,130);(5,130);(19,120);(19,40)}}
{\sp{\sn pSegmentInfo}{\sv 2;62;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4634\shptop15570\shpright4759\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2701\shplid128
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 125}}{\sp{\sn geoBottom}{\sv 140}}
{\sp{\sn pVerticies}{\sv 8;25;(125,125);(95,140);(80,120);(35,140);(0,110);(20,8
5);(80,60);(80,40);(50,15);(25,35);(10,50);(5,45);(40,10);(65,0);(100,25);(100,1
05);(115,125);(125,120);(125,125);(80,70);(45,80);(25,105);(45,125);(80,110);(80
,70)}}
{\sp{\sn pSegmentInfo}{\sv 2;52;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4774\shptop15545\shpright4864\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2718\shplid129
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 90}}{\sp{\sn geoBottom}{\sv 165}}

{\sp{\sn pVerticies}{\sv 8;16;(45,125);(65,150);(85,140);(90,145);(50,165);(20,1

40);(20,45);(0,45);(0,40);(40,0);(45,0);(45,30);(90,30);(90,45);(45,45);(45,125)
}}
{\sp{\sn pSegmentInfo}{\sv 2;34;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4904\shptop15495\shpright4934\shpbottom15525\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2741\shplid130
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 30}}{\sp{\sn geoBottom}{\sv 30}}
{\sp{\sn pVerticies}{\sv 8;5;(15,30);(0,15);(15,0);(30,15);(15,30)}}
{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4884\shptop15570\shpright4949\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2741\shplid131
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 65}}{\sp{\sn geoBottom}{\sv 135}}
{\sp{\sn pVerticies}{\sv 8;16;(0,130);(10,130);(20,120);(20,40);(5,20);(5,15);(4
0,0);(45,0);(45,5);(45,120);(60,130);(65,130);(65,135);(35,135);(0,135);(0,130)}
}
{\sp{\sn pSegmentInfo}{\sv 2;34;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft4969\shptop15570\shpright5109\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2753\shplid132
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 140}}{\sp{\sn geoBottom}{\sv 140}}
{\sp{\sn pVerticies}{\sv 8;18;(70,0);(120,20);(140,70);(120,120);(75,140);(25,12
0);(0,70);(20,20);(70,0);(70,135);(105,115);(115,75);(105,35);(70,10);(40,30);(3
0,70);(40,110);(70,135)}}
{\sp{\sn pSegmentInfo}{\sv 2;38;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft5130\shptop15570\shpright5280\shpbottom15705\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2784\shplid133
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 150}}{\sp{\sn geoBottom}{\sv 135}}
{\sp{\sn pVerticies}{\sv 8;30;(20,40);(0,20);(0,15);(40,0);(45,5);(45,25);(95,0)
;(130,40);(130,120);(145,130);(150,130);(150,135);(115,135);(85,135);(85,130);(9
0,130);(105,120);(105,40);(75,15);(45,30);(45,120);(60,130);(65,130);(65,135);(3

0,135);(0,135);(0,130);(5,130);(20,120);(20,40)}}
{\sp{\sn pSegmentInfo}{\sv 2;62;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft5295\shptop15570\shpright5385\shpbottom15710\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz2800\shplid134
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 90}}{\sp{\sn geoBottom}{\sv 140}}
{\sp{\sn pVerticies}{\sv 8;18;(5,95);(45,130);(70,110);(40,80);(5,40);(15,10);(5
0,0);(85,10);(85,40);(80,40);(45,10);(25,30);(60,60);(90,100);(40,140);(5,130);(
0,95);(5,95)}}
{\sp{\sn pSegmentInfo}{\sv 2;38;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g2}{\bkmkend Pg2}\pard\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0
\sl-240{\bkmkstart Pg3}{\bkmkend Pg3}\par\pard\ql \li1133\sb270\sl-690\slmult0 \
up0 \expndtw0\charscalex98 \ul0\nosupersub\cf2\f3\fs60 Contents \par\pard\ql \li
1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li11
33\sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133
\ri1634\sb198\sl-560\slmult0 \up0 \expndtw0\charscalex96 \ul0\nosupersub\cf1\f2\
fs40 Cambridge International A & AS Level Accounting \up0 \expndtw0\charscalex97
Syllabus code 9706 \par\pard\li1417\sb0\sl-345\slmult0\par\pard\li1417\sb0\sl-3
45\slmult0\par\pard\li1417\sb260\sl-345\slmult0\fi0\tldot\tx10474 \up0 \expndtw0
\charscalex96 \ul0\nosupersub\cf3\f4\fs30 1. Introduction ...\tab \up0 \expndtw
0\charscalex96 . 2\par\pard\li1417\sb87\sl-230\slmult0\fi0\tx1814 \up0 \expndtw4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 1.1\tab \up0 \expndtw-4\charscalex10
0 Why choose Cambridge?\par\pard\li1417\sb50\sl-230\slmult0\fi0\tx1814 \up0 \exp
ndtw-4\charscalex100 1.2\tab \up0 \expndtw-4\charscalex100 Why choose Cambridge
A & AS Level Accounting?\par\pard\li1417\sb50\sl-230\slmult0\fi0\tx1814 \up0 \ex
pndtw-4\charscalex100 1.3\tab \up0 \expndtw-4\charscalex100 Cambridge Advanced I
nternational Certificate of Education (AICE)\par\pard\li1417\sb50\sl-230\slmult0
\fi0\tx1814 \up0 \expndtw-4\charscalex100 1.4\tab \up0 \expndtw-4\charscalex100
How can I find out more?\par\pard\li1417\sb262\sl-345\slmult0\fi0\tldot\tx10307
\up0 \expndtw0\charscalex96 \ul0\nosupersub\cf3\f4\fs30 2. Assessment at a glanc
e ...\tab \up0 \expndtw0\charscalex96 ... 5\par\pard\li1417\sb298\sl-345\slmult0
\fi0\tldot\tx10391 \up0 \expndtw0\charscalex96 3. Syllabus aims and objectives .
..\tab \up0 \expndtw0\charscalex96 .. 7\par\pard\ql \li1417\sb71\sl-230\slmult0
\up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\fs20 3.1 Aims \par\pard\ql
\li1417\sb50\sl-230\slmult0 \up0 \expndtw-2\charscalex100 3.2 Assessment objec
tives and their weighting in the exam papers \par\pard\li1417\sb278\sl-345\slmul
t0\fi0\tldot\tx10391 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf3\f4\fs30 4.
Curriculum content ...\tab \up0 \expndtw0\charscalex97 .. 8\par\pard\ql \li1417\
sb67\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4.
1 Core content: AS Level \par\pard\ql \li1417\sb50\sl-230\slmult0 \up0 \expndtw
-2\charscalex100 4.2 Core content: A Level \par\pard\li1417\sb281\sl-345\slmult
0\fi0\tldot\tx10141 \up0 \expndtw0\charscalex98 \ul0\nosupersub\cf3\f4\fs30 5. A
ppendix ...\tab \up0 \expndtw0\charscalex98 ... 21\par\pard\ql \li1417\sb84\sl-2
30\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5.1 Summar
y of commonly used ratios (AS and A Level) \par\pard\ql \li1417\sb50\sl-230\slmu
lt0 \up0 \expndtw-2\charscalex100 5.2 Resource list \par\pard\ql \li1417\sb50\s

l-230\slmult0 \up0 \expndtw-2\charscalex100 5.3 International standards termino

logy \par\pard\li1417\sb265\sl-345\slmult0\fi0\tldot\tx10224 \up0 \expndtw0\char
scalex96 \ul0\nosupersub\cf3\f4\fs30 6. Additional information ...\tab \up0 \exp
ndtw0\charscalex96 .. 29\par\pard\ql \li1417\sb160\sl-230\slmult0 \up0 \expndtw2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 6.1\ul0\nosupersub\cf3\f4\fs30 \ul0
\nosupersub\cf4\f5\fs20 Guided learning hours \par\pard\ql \li1417\sb50\sl-230\s
lmult0 \up0 \expndtw-2\charscalex100 6.2 Recommended prior learning \par\pard\q
l \li1417\sb50\sl-230\slmult0 \up0 \expndtw-3\charscalex100 6.3 Progression \pa
r\pard\ql \li1417\sb50\sl-230\slmult0 \up0 \expndtw-2\charscalex100 6.4 Compone
nt codes \par\pard\ql \li1417\sb50\sl-230\slmult0 \up0 \expndtw-3\charscalex100
6.5 Grading and reporting \par\pard\ql \li1417\sb50\sl-230\slmult0 \up0 \expndt
w-3\charscalex100 6.6 Resources \par\pard\ql \li4668\sb0\sl-220\slmult0 \par\pa
rd\ql\li4668\sb0\sl-220\slmult0 \par\pard\ql\li4668\sb0\sl-220\slmult0 \par\pard
\ql\li4668\sb0\sl-220\slmult0 \par\pard\ql\li4668\sb0\sl-220\slmult0 \par\pard\q
l\li4668\sb0\sl-220\slmult0 \par\pard\ql\li4668\sb0\sl-220\slmult0 \par\pard\ql\
li4668\ri918\sb179\sl-220\slmult0\tx5493 \up0 \expndtw-2\charscalex100 \ul0\nosu
persub\cf5\f6\fs14 Cambridge International A & AS Level Accounting 9706. Exami
nation in June and November 2013. \line\tab \up0 \expndtw-2\charscalex100 UCLES
2010
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alex97 \ul0\nosupersub\cf2\f3\fs60 1. Introduction \par\pard\ql \li1133\sb0\sl-4
60\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460
\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\s
lmult0 \par\pard\ql\li1133\sb220\sl-460\slmult0 \up0 \expndtw0\charscalex95 \ul0
\nosupersub\cf1\f2\fs40 1.1 Why choose Cambridge? \par\pard\qj \li1133\ri1391\s
b89\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Uni
versity of Cambridge International Examinations (CIE) is the world\u8217?s large
st provider of international \up0 \expndtw-2\charscalex100 qualifications. Aroun
d 1.5 million students from 150 countries enter Cambridge examinations every yea
r. \up0 \expndtw-3\charscalex100 What makes educators around the world choose Ca
mbridge? \par\pard\ql \li1133\sb247\sl-345\slmult0 \up0 \expndtw0\charscalex97 \
ul0\nosupersub\cf3\f4\fs30 Recognition \par\pard\ql \li1133\ri811\sb49\sl-280\sl
mult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 A Cambridge Inte
rnational A or AS Level is recognised around the world by schools, universities
and employers. \up0 \expndtw-3\charscalex100 The qualifications are accepted as
proof of academic ability for entry to universities worldwide, though some \up0
\expndtw-3\charscalex100 courses do require specific subjects. Cambridge Intern
ational A Levels typically take two years to complete \up0 \expndtw-2\charscalex
100 and offer a flexible course of study that gives students the freedom to sele
ct subjects that are right for them. \up0 \expndtw-4\charscalex100 Cambridge Int
ernational AS Levels often represent the first half of an A Level course but may
also be taken as \up0 \expndtw-4\charscalex100 a freestanding qualification. T

hey are accepted in all UK universities and carry half the weighting of an A Lev
el. \up0 \expndtw-4\charscalex100 University course credit and advanced standing
is often available for Cambridge International A/AS Levels in \up0 \expndtw-4\c
harscalex100 countries such as the USA and Canada. Learn more at \ul0\nosupersu
b\cf6\f7\fs20 www.cie.org.uk/recognition\ul0\nosupersub\cf4\f5\fs20 . \par\pard\
ql \li1133\sb247\sl-345\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf3\
f4\fs30 Support \par\pard\ql \li1133\ri957\sb49\sl-280\slmult0 \up0 \expndtw-2\c
harscalex100 \ul0\nosupersub\cf4\f5\fs20 CIE provides a world-class support serv
ice for teachers and exams officers. We offer a wide range of teacher \up0 \expn
dtw-2\charscalex100 materials to Centres, plus teacher training (online and face
-to-face) and student support materials. Exams \up0 \expndtw-1\charscalex100 off
icers can trust in reliable, efficient administration of exams entry and excelle
nt, personal support from CIE \up0 \expndtw-2\charscalex100 Customer Services. L
earn more at \ul0\nosupersub\cf6\f7\fs20 www.cie.org.uk/teachers\ul0\nosupersub\
cf4\f5\fs20 . \par\pard\ql \li1133\sb247\sl-345\slmult0 \up0 \expndtw0\charscale
x96 \ul0\nosupersub\cf3\f4\fs30 Excellence in education \par\pard\ql \li1133\ri1
346\sb49\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 Cambridge qualifications develop successful students. They build not only unde
rstanding and knowledge \up0 \expndtw-1\charscalex100 required for progression,
but also learning and thinking skills that help students become independent \up0
\expndtw-2\charscalex100 learners and equip them for life. \par\pard\ql \li1133
\sb247\sl-345\slmult0 \up0 \expndtw0\charscalex98 \ul0\nosupersub\cf3\f4\fs30 No
t-for-profit, part of the University of Cambridge \par\pard\qj \li1133\ri1122\sb
49\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 CIE
is part of Cambridge Assessment, a not-for-profit organisation and part of the U
niversity of Cambridge. \up0 \expndtw-1\charscalex100 The needs of teachers and
learners are at the core of what we do. CIE invests constantly in improving its
\up0 \expndtw-1\charscalex100 qualifications and services. We draw upon educatio
n research in developing our qualifications. \par\pard\ql \li1133\sb0\sl-161\slm
ult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmul
t0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0
\par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \
par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \pa
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pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pa
rd\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard
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l\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\
li1133\sb140\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6
\fs14 Cambridge International A & AS Level Accounting 9706. Examination in Jun
e and November 2013. \par\pard\ql \li5840\sb82\sl-230\slmult0 \up0 \expndtw-2\ch
arscalex100 \ul0\nosupersub\cf4\f5\fs20 2
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alex97 \ul0\nosupersub\cf2\f3\fs60 1. Introduction \par\pard\ql \li1133\sb0\sl-5
60\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-560
\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\ri1745\sb198
\sl-560\slmult0\tx1853 \up0 \expndtw0\charscalex94 \ul0\nosupersub\cf1\f2\fs40 1
.2 Why choose Cambridge International A & AS \line\tab \up0 \expndtw0\charscal
ex95 Level Accounting? \par\pard\ql \li1133\sb113\sl-230\slmult0 \up0 \expndtw-2
\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Cambridge A and AS Level Accounting i
s accepted by universities and employers as proof of an \par\pard\qj \li1133\ri1
405\sb9\sl-280\slmult0 \up0 \expndtw-2\charscalex100 understanding of the main p
rinciples of accounting. Successful A and AS Level candidates gain lifelong \u
p0 \expndtw-3\charscalex100 skills, including: \par\pard\ql \li1133\sb142\sl-230
\slmult0 \up0 \expndtw-2\charscalex100 \u8226?
an ability to apply accounting
concepts, principles and practices \par\pard\ql \li1133\ri1324\sb69\sl-280\slmu
lt0\tx1474\tx1474 \up0 \expndtw0\charscalex100 \u8226?
an understanding of th
e role of accounting as an information system for monitoring, problem-solving \l
ine\tab \up0 \expndtw-2\charscalex100 and decision making and the place of accou
nting in changing economic, social and technological \line \tab \up0 \expndtw-3\
charscalex100 environments \par\pard\ql \li1133\sb102\sl-230\slmult0 \up0 \expnd
tw-2\charscalex100 \u8226?
an ability to examine and evaluate accounting poli
cies and practices critically and analytically \par\pard\qj \li1133\ri1614\sb69\
sl-280\slmult0\tx1474 \up0 \expndtw0\charscalex100 \u8226? improved skills of co
mmunication, analysis, interpretation and presentation of both qualitative and \
line\tab \up0 \expndtw-2\charscalex100 quantitative accounting information \par\
pard\ql \li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\ri1180\sb49\sl-560\slmult
0\tx1853 \up0 \expndtw0\charscalex95 \ul0\nosupersub\cf1\f2\fs40 1.3 Cambridge
Advanced International Certificate of \line\tab \up0 \expndtw0\charscalex93 Edu
cation (AICE) \par\pard\qj \li1133\ri1737\sb72\sl-280\slmult0 \up0 \expndtw-2\ch
arscalex100 \ul0\nosupersub\cf4\f5\fs20 Cambridge AICE is the group award of Cam
bridge International Advanced Supplementary Level and \up0 \expndtw-5\charscalex
100 Advanced Level (AS Level and A Level). \par\pard\qj \li1133\sb0\sl-280\slmul
t0 \par\pard\qj\li1133\ri1707\sb1\sl-280\slmult0 \up0 \expndtw-1\charscalex100 C
ambridge AICE involves the selection of subjects from three curriculum groups Mathematics and \up0 \expndtw-3\charscalex100 Science; Languages; Arts and Human
ities. \par\pard\qj \li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri1139\sb1\sl
-280\slmult0 \up0 \expndtw-2\charscalex100 An A Level counts as a double-credit
qualification and an AS Level as a single-credit qualification within the \up0 \
expndtw-3\charscalex100 Cambridge AICE award framework. \par\pard\ql \li1133\sb0
\sl-230\slmult0 \par\pard\ql\li1133\sb92\sl-230\slmult0 \up0 \expndtw-2\charscal
ex100 To be considered for an AICE Diploma, a candidate must earn the equivalent
of six credits by passing a \par\pard\qj \li1133\ri1252\sb9\sl-280\slmult0 \up0
\expndtw-1\charscalex100 combination of examinations at either double credit or
single credit, with at least one course coming from \up0 \expndtw-2\charscalex1
00 each of the three curriculum areas. \par\pard\qj \li1133\ri2398\sb49\sl-560\s
lmult0 \up0 \expndtw-2\charscalex100 The examinations are administered in May/Ju
ne and October/November sessions each year. \up0 \expndtw-3\charscalex100 Accoun
ting (9706) falls into Group C, Arts and Humanities. \par\pard\ql \li1133\sb0\sl
-230\slmult0 \par\pard\ql\li1133\sb43\sl-230\slmult0 \up0 \expndtw0\charscalex10
0 Learn more about AICE at \ul0\nosupersub\cf6\f7\fs20 http://www.cie.org.uk/qua
lifications/academic/uppersec/aice\ul0\nosupersub\cf4\f5\fs20 . \par\pard\ql \li
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68\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668
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b0\sl-161\slmult0 \par\pard\ql\li4668\sb40\sl-161\slmult0 \up0 \expndtw-2\charsc
alex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Account
ing 9706. Examination in June and November 2013. \par\pard\ql \li5840\sb82\sl230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 3
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alex97 \ul0\nosupersub\cf2\f3\fs60 1. Introduction \par\pard\ql \li1133\sb0\sl-4
60\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460
\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\s
lmult0 \par\pard\ql\li1133\sb220\sl-460\slmult0 \up0 \expndtw0\charscalex95 \ul0
\nosupersub\cf1\f2\fs40 1.4 How can I find out more? \par\pard\ql \li1133\sb33
5\sl-345\slmult0 \up0 \expndtw0\charscalex96 \ul0\nosupersub\cf3\f4\fs30 If you
are already a Cambridge Centre \par\pard\qj \li1133\ri1483\sb49\sl-280\slmult0 \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 You can make entries fo
r this qualification through your usual channels, e.g. CIE Direct. If you have a
ny \up0 \expndtw-3\charscalex100 queries, please contact us at \ul0\nosupersub\c
f6\f7\fs20 [email protected]\ul0\nosupersub\cf4\f5\fs20 . \par\pard\ql \l
i1133\sb247\sl-345\slmult0 \up0 \expndtw0\charscalex96 \ul0\nosupersub\cf3\f4\fs
30 If you are not a Cambridge Centre \par\pard\ql \li1133\sb90\sl-230\slmult0 \u
p0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 You can find out how you
r organisation can become a Cambridge Centre. Email us at \par\pard\qj \li1133\r
i2264\sb9\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs
20 [email protected]\ul0\nosupersub\cf4\f5\fs20 . Learn more about the be
nefits of becoming a Cambridge Centre at \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf6\f7\fs20 www.cie.org.uk\ul0\nosupersub\cf4\f5\fs20 . \par\pard\ql \li1
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ternational A & AS Level Accounting 9706. Examination in June and November 201
3. \par\pard\ql \li5840\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\n
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\charscalex100 at the end of a course of study take all four papers together.
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p0 \expndtw-2\charscalex100 or private limited companies. \par\pard\sect\sectd\s
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r\pard\li1133\sb24\sl-230\slmult0\fi293\tx6236 \up0 \expndtw-3\charscalex100 \ul
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d\sect\sectd\sbknone \li1133\sb50\sl-230\slmult0\fi293\tx6236 \up0 \expndtw-3\ch
arscalex100 AS Level.\tab \up0 \expndtw-3\charscalex100 AS Level.\par\pard\sect\
sectd\sbknone \li1133\sb0\sl-230\slmult0\par\pard\li1133\sb25\sl-230\slmult0\fi2
93\tx6236 \up0 \expndtw-3\charscalex100 15% of total marks\tab \up0 \expndtw-3\c
harscalex100 35% of total marks\par\pard\sect\sectd\sbknone \li1133\sb0\sl-230\s
lmult0\par\pard\li1133\sb71\sl-230\slmult0\fi293\tx5006\tx6236\tx9715 \up0 \expn
dtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs20 Paper 3\tab \up0 \expndtw-3\char
scalex100 1 hour\tab \up0 \expndtw-3\charscalex100 Paper 4\tab \up0 \expndtw-3\c
harscalex100 2 hours\par\pard\sect\sectd\sbknone\cols2\colno1\colw6076\colsr160\
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ates answer 30 multiple choice\par\pard\ql \li1427\ri425\sb9\sl-280\slmult0 \up0
\expndtw-2\charscalex100 questions; there are 30 marks for this paper. \up0 \ex
pndtw-3\charscalex100 Each item on Paper 3 tests a topic in the A \line \up0 \ex
pndtw-2\charscalex100 Level Supplement part of the syllabus, but may \up0 \expnd
tw-2\charscalex100 also require a knowledge and understanding of \up0 \expndtw-4
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ult0 \par\pard\ql \li20\sb25\sl-230\slmult0 \up0 \expndtw-3\charscalex100 Candid
ates answer 3 problem solving\par\pard\ql \li20\ri1271\sb9\sl-280\slmult0 \up0 \
expndtw-3\charscalex100 questions; there are 120 marks for this paper. \up0 \exp
ndtw-3\charscalex100 Each question in Paper 4 tests a topic or \up0 \expndtw-2\c
harscalex100 topics in the A Level Supplement part of the \up0 \expndtw-3\charsc
alex100 syllabus, but may also require a knowledge and \up0 \expndtw-3\charscale
x100 understanding of the AS Level syllabus. \par\pard\sect\sectd\sbknone \li142
7\sb0\sl-230\slmult0\par\pard\li1427\sb16\sl-230\slmult0\fi0\tx6236 \up0 \expndt
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ex100 \u8226?\tab \up0 \expndtw-4\charscalex100 7110 Principles of Accounts\par\
pard\li1133\sb106\sl-230\slmult0\fi0\tx1474 \up0 \expndtw-4\charscalex100 \u8226
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knowledge and understanding of the accounting procedures and pract
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an ability to apply knowledge and
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ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb77\sl-161\slmult0 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Le
vel Accounting 9706. Examination in June and November 2013. \par\pard\ql \li58
40\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20
7
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}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g10}{\bkmkend Pg10}\par\pard\ql \li1133\sb270\sl-690\slmult0 \up0 \expndtw0\char
scalex98 \ul0\nosupersub\cf2\f3\fs60 4. Curriculum content \par\pard\ql \li1133\
sb0\sl-345\slmult0 \par\pard\ql\li1133\sb0\sl-345\slmult0 \par\pard\ql\li1133\sb
0\sl-345\slmult0 \par\pard\ql\li1133\sb0\sl-345\slmult0 \par\pard\ql\li1133\sb0\
sl-345\slmult0 \par\pard\ql\li1133\sb0\sl-345\slmult0 \par\pard\ql\li1133\sb0\sl
-345\slmult0 \par\pard\ql\li1133\sb120\sl-345\slmult0 \up0 \expndtw0\charscalex9
8 \ul0\nosupersub\cf3\f4\fs30 Overview of the curriculum for A & AS Level Accoun
ting \par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\
pard\li1257\sb95\sl-230\slmult0\fi0\tx5169\tx6846 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf7\f8\fs20 Topic\tab \up0 \expndtw-3\charscalex100 AS Level\tab
\up0 \expndtw-3\charscalex100 A Level\par\pard\li1257\sb0\sl-230\slmult0\par\pa
rd\li1257\sb15\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf6\f7\fs20 THE ACCOUNTING SYSTEM\par\pard\li1257\sb163\sl-230\slmult0\fi0\tx516
9\tx6846 \dn4 \expndtw-3\charscalex100 A\ul0\nosupersub\cf4\f5\fs20
Recording
Financial Information\tab \up0 \expndtw-3\charscalex100 Examined at AS\tab \up0
\expndtw-3\charscalex100 May be examined at A Level\par\pard\li1257\sb107\sl-23

0\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7

\fs20 B\ul0\nosupersub\cf4\f5\fs20
Accounting Principles\tab \up0 \expndtw-3\
charscalex100 Examined at AS\tab \up0 \expndtw-3\charscalex100 May be examined a
t A Level\par\pard\li1257\sb60\sl-230\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\
charscalex100 \ul0\nosupersub\cf6\f7\fs20 C\ul0\nosupersub\cf4\f5\fs20
Contro
l Systems\tab \up0 \expndtw-3\charscalex100 Examined at AS\tab \up0 \expndtw-3\c
harscalex100 May be examined at A Level\par\pard\li1257\sb0\sl-230\slmult0\par\p
ard\li1257\sb5\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf6\f7\fs20 FINANCIAL ACCOUNTING\par\pard\li1257\sb163\sl-230\slmult0\fi0\tx5169
\tx6846 \dn4 \expndtw-3\charscalex100 D\ul0\nosupersub\cf4\f5\fs20
Preparatio
n of Financial Statements\tab \up0 \expndtw-3\charscalex100 Examined at AS\tab \
up0 \expndtw-3\charscalex100 Includes additional content at A Level\par\pard\li1
257\sb107\sl-230\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100 \ul0\no
supersub\cf6\f7\fs20 E\ul0\nosupersub\cf4\f5\fs20
Capital (Equity)\tab \up0 \
expndtw-3\charscalex100 Examined at AS\tab \up0 \expndtw-3\charscalex100 Include
s additional content at A Level\par\pard\li1257\sb107\sl-230\slmult0\fi0\tx5169\
tx6846 \dn4 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 F\ul0\nosupersu
b\cf4\f5\fs20
Business Purchase\tab \up0 \expndtw-3\charscalex100 -\tab \up0
\expndtw-3\charscalex100 Examined at A Level\par\pard\li1257\sb107\sl-230\slmult
0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 G\
ul0\nosupersub\cf4\f5\fs20 Published Company Accounts\tab \up0 \expndtw-3\char
scalex100 -\tab \up0 \expndtw-3\charscalex100 Examined at A Level\par\pard\li125
7\sb188\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\
fs20 FINANCIAL REPORTING AND\par\pard\li1257\sb50\sl-230\slmult0\fi0 \up0 \expnd
tw-3\charscalex100 INTERPRETATION\par\pard\li1257\sb123\sl-230\slmult0\fi0\tx516
9\tx6846 \dn4 \expndtw-3\charscalex100 H\ul0\nosupersub\cf4\f5\fs20
Interpret
ation and Analysis\tab \up0 \expndtw-3\charscalex100 Examined at AS\tab \up0 \ex
pndtw-3\charscalex100 Includes additional content at A Level\par\pard\li1257\sb1
47\sl-230\slmult0\fi0\tx1597\tx5169\tx6846 \dn3 \expndtw-3\charscalex100 \ul0\no
supersub\cf6\f7\fs20 I\tab \dn3 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\
fs20 Company Financing\tab \up0 \expndtw-3\charscalex100 -\tab \up0 \expndtw-3\c
harscalex100 Examined at A Level\par\pard\li1257\sb188\sl-230\slmult0\fi0 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 ELEMENTS OF MANAGERIAL\par\p
ard\li1257\sb50\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 ACCOUNTING\par\
pard\li1257\sb164\sl-230\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100
J\ul0\nosupersub\cf4\f5\fs20
Costing Principles and Systems\tab \up0 \expndt
w-3\charscalex100 Examined at AS\tab \up0 \expndtw-3\charscalex100 Includes addi
tional content at A Level\par\pard\li1257\sb61\sl-230\slmult0\fi0\tx5169\tx6846
\dn4 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 K\ul0\nosupersub\cf4\f
5\fs20
Budgeting\tab \up0 \expndtw-3\charscalex100 Examined at AS\tab \up0 \e
xpndtw-3\charscalex100 Includes additional content at A Level\par\pard\li1257\sb
110\sl-230\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf6\f7\fs20 L\ul0\nosupersub\cf4\f5\fs20
Standard Costing\tab \up0 \expndt
w-3\charscalex100 -\tab \up0 \expndtw-3\charscalex100 Examined at A Level\par\pa
rd\li1257\sb149\sl-230\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100 \
ul0\nosupersub\cf6\f7\fs20 M\ul0\nosupersub\cf4\f5\fs20 Investment Appraisal\t
ab \up0 \expndtw-3\charscalex100 -\tab \up0 \expndtw-3\charscalex100 Examined at
A Level\par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\s
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t0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0
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par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \pa
r\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\
pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pa
rd\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard
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l\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\
li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li
1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb123\sl-161\slmult0 \up0 \expndtw-2

\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level

Accounting 9706. Examination in June and November 2013. \par\pard\ql \li5840\s
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r\pard\qj \li20\ri1617\sb240\sl-240\slmult0 \up0 \expndtw-3\charscalex100 The im
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This section covers the preparation of final\par\pard\ql \li20\ri1130\sb2\sl-24
0\slmult0 \up0 \expndtw-2\charscalex100 accounts (financial statements), namely:
\line \up0 \expndtw-2\charscalex100 manufacturing, trading, departmental, incom
e \line \up0 \expndtw-2\charscalex100 statements, profit and loss accounts, appr
opriation \up0 \expndtw-3\charscalex100 accounts, balance sheets and simple cash
flow, in \up0 \expndtw-2\charscalex100 good style and format.\par\pard\sect\sec
td\sbknone\cols2\colno1\colw5906\colsr160\colno2\colw5694\colsr160\ql \li1257\sb
139\sl-230\slmult0 \up0 \expndtw-5\charscalex100 (a) Sole Proprietors and Priva
te Limited Companies\par\pard\column \ql \li20\sb139\sl-230\slmult0 \up0 \expndt
w-2\charscalex100 Manufacturing, trading, departmental, profit and\par\pard\qj \
li20\ri1474\sb2\sl-240\slmult0 \up0 \expndtw-2\charscalex100 loss accounts, inco
me statements and balance \up0 \expndtw-1\charscalex100 sheets.\par\pard\qj \li2
0\ri1939\sb0\sl-240\slmult0 \up0 \expndtw-3\charscalex100 The AS Level curriculu
m does \ul0\nosupersub\cf6\f7\fs20 not\ul0\nosupersub\cf4\f5\fs20 include \up0
\expndtw-3\charscalex100 published accounts of PLCs. \par\pard\sect\sectd\sbknon
e \li1257\sb140\sl-230\slmult0\fi0\tx6066 \up0 \expndtw-4\charscalex100 (b) Par
tnerships\tab \up0 \expndtw-4\charscalex100 The preparation of partnership appro
priation\par\pard\ql \li6066\sb0\sl-225\slmult0 \up0 \expndtw-3\charscalex100 ac
counts, current accounts and capital accounts. \par\pard\qj \li6066\sb0\sl-240\s
lmult0 \par\pard\qj\li6066\ri1395\sb3\sl-240\slmult0 \up0 \expndtw-2\charscalex1
00 Changes in partnership - incoming and outgoing \up0 \expndtw-2\charscalex100
partners. \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb19\sl-23
0\slmult0 \up0 \expndtw-3\charscalex100 Changes in profit sharing ratio. \par\pa
rd\qj \li6066\sb0\sl-240\slmult0 \par\pard\qj\li6066\ri1854\sb2\sl-240\slmult0 \
up0 \expndtw-2\charscalex100 Intangible assets (Goodwill) adjustments in \up0 \e
xpndtw-2\charscalex100 partners\u8217? capital accounts: \par\pard\ql \li6066\ri
1307\sb67\sl-280\slmult0\tx6406\tx6406 \up0 \expndtw-9\charscalex92 (i) \tab \up
0 \expndtw-1\charscalex100 with the introduction of a goodwill (intangible \line
\tab \up0 \expndtw-2\charscalex100 assets) account in the firm\u8217?s books, an
d \par\pard\ql \li6066\ri1140\sb61\sl-280\slmult0\tx6406 \up0 \expndtw-2\charsca
lex100 (ii) w hen no goodwill (intangible assets) account is \line\tab \up0 \exp
ndtw-2\charscalex100 to be introduced. \par\pard\ql \li1257\sb142\sl-230\slmult0
\tx6066 \up0 \expndtw-4\charscalex100 (c) Non-profit making (not for profit) or
ganisations \tab \up0 \expndtw-3\charscalex100 For example, clubs and societies.
\par\pard\ql \li1257\sb130\sl-230\slmult0 \up0 \expndtw-3\charscalex100 (d) Ac
counts prepared from incomplete records or \par\pard\ql \li1530\sb50\sl-230\slmu
lt0 \up0 \expndtw-2\charscalex100 where financial records are deficient or incor
rect \par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmu
lt0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult
0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0
\par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \p
ar\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par
\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\p

ard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\par

d\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\
ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql
\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\l
i1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1
133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb64\sl-161\slmult0 \up0 \expndtw-2\c
harscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Ac
counting 9706. Examination in June and November 2013. \par\pard\ql \li5792\sb8
2\sl-230\slmult0 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf4\f5\fs20 10
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}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
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x100 \ul0\nosupersub\cf4\f5\fs20 A general knowledge and understanding of the\pa
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intangible assets) as it applies to the above.\par\pard\column \ql \li6066\sb0\s
l-230\slmult0 \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql \li6066\sb0\s
l-230\slmult0 \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql \li6066\sb0\s
l-230\slmult0 \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql \li6066\sb0\s
l-230\slmult0 \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql \li6066\sb0\s
l-230\slmult0 \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql \li6066\sb0\s
l-230\slmult0 \par\pard\ql \li20\sb215\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 \ul0\nosupersub\cf6\f7\fs20 Valuation of inventory\par\pard\qj \li20\ri1209\
sb2\sl-240\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The
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The effect of different methods of valuing inventory \up0 \expndtw-2\charscalex
100 on profit and the valuation of inventory in the \line \up0 \expndtw-3\charsc
alex100 balance sheet.\par\pard\ql \li20\ri1898\sb240\sl-240\slmult0 \up0 \expnd
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omic factors, obsolescence, inadequacy and \up0 \expndtw-3\charscalex100 the pas
sage of time. \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb19\s
l-230\slmult0 \up0 \expndtw-2\charscalex100 The terminology used in accounting f
or \par\pard\qj \li6066\ri1127\sb2\sl-240\slmult0 \up0 \expndtw-3\charscalex100
depreciation: cost, useful asset life, residual (scrap) \up0 \expndtw-3\charscal
ex100 value and carrying amount. \par\pard\ql \li6066\ri1068\sb240\sl-240\slmult
0 \up0 \expndtw-3\charscalex100 The reasons for accounting for depreciation and
the \up0 \expndtw-2\charscalex100 application of relevant accounting concepts. \
line \up0 \expndtw-3\charscalex100 The calculation of depreciation: reducing bal
ance, \up0 \expndtw-3\charscalex100 straight-line and revaluation methods. \par\
pard\qj \li6066\ri1179\sb240\sl-240\slmult0 \up0 \expndtw-3\charscalex100 The ca
lculation of profit or loss on disposal of non-\line \up0 \expndtw-2\charscalex1
00 current assets; ledger accounts and journal entries \line \up0 \expndtw-3\cha
rscalex100 for non-current assets, depreciation and disposal; \line \up0 \expndt
w-3\charscalex100 the application of relevant accounting concepts. \par\pard\ql
\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\l

i4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4

668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li466
8\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\
sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb
0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\
sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl
-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-1
61\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb28\sl-16
1\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge In
ternational A & AS Level Accounting 9706. Examination in June and November 201
3. \par\pard\ql \li5796\sb82\sl-230\slmult0 \up0 \expndtw-9\charscalex94 \ul0\no
supersub\cf4\f5\fs20 11
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{\shp {\*\shpinst\shpleft1143\shptop13037\shpright1143\shpbottom8559\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft5952\shptop8549\shpright10771\shpbottom8549\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft10761\shptop13037\shpright10761\shpbottom8559\shpfhdr0\
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{\shp {\*\shpinst\shpleft1133\shptop13047\shpright10771\shpbottom13047\shpfhdr0\
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}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g14}{\bkmkend Pg14}\par\pard\ql \li1133\sb270\sl-690\slmult0 \up0 \expndtw0\char
scalex98 \ul0\nosupersub\cf2\f3\fs60 4. Curriculum content \par\pard\ql \li6066\
sb0\sl-230\slmult0 \par\pard\ql\li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb
0\sl-230\slmult0 \par\pard\ql\li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb0\
sl-230\slmult0 \par\pard\ql\li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb0\sl
-230\slmult0 \par\pard\ql\li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb0\sl-2
30\slmult0 \par\pard\ql\li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb0\sl-230
\slmult0 \par\pard\ql\li6066\sb200\sl-230\slmult0 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf6\f7\fs20 Intangible assets \par\pard\ql \li6066\ri1317\sb2\sl
-240\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The conce
pt and treatment of intangible assets \up0 \expndtw-3\charscalex100 as it applie
s to Sole Proprietors and Limited \line \up0 \expndtw-3\charscalex100 Companies.
(Partnership treatment of intangible \up0 \expndtw-3\charscalex100 assets is
in A Level \ul0\nosupersub\cf6\f7\fs20 only\ul0\nosupersub\cf4\f5\fs20 ) \par\pa
rd\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb19\sl-230\slmult0 \up0 \e
xpndtw-1\charscalex100 It is \ul0\nosupersub\cf6\f7\fs20 not\ul0\nosupersub\cf4\
f5\fs20 necessary to know about taxation. \par\pard\ql \li6066\sb0\sl-230\slmul
t0 \par\pard\ql\li6066\sb20\sl-230\slmult0 \up0 \expndtw-3\charscalex100 There a
re \ul0\nosupersub\cf6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions on any a
spects of: \par\pard\ql \li6066\ri1151\sb62\sl-240\slmult0\tx6406 \up0 \expndtw2\charscalex100 \u8226?
Brand names (although this may be included at \line\t
ab \up0 \expndtw-5\charscalex100 A level) \par\pard\ql \li6066\sb69\sl-230\slmul
t0 \up0 \expndtw-1\charscalex100 \u8226?
Container accounts \par\pard\ql \li6
066\sb70\sl-230\slmult0 \up0 \expndtw0\charscalex101 \u8226?
Joint ventures \
par\pard\ql \li6066\sb70\sl-230\slmult0 \up0 \expndtw-1\charscalex100 \u8226?
Royalties \par\pard\ql \li6066\sb50\sl-230\slmult0 \up0 \expndtw0\charscalex105
\u8226? Investment accounts involving the \par\pard\ql \li6406\sb10\sl-230\slmu
lt0 \up0 \expndtw-2\charscalex100 apportionment of income and capital \par\pard\
ql \li6066\ri1072\sb62\sl-240\slmult0\tx6406 \up0 \expndtw-1\charscalex100 \u822
6?
Piecemeal dissolution of partnership, or the rule \line\tab \up0 \expndtw3\charscalex100 in Garner versus Murray \par\pard\ql \li6066\sb69\sl-230\slmult0
\up0 \expndtw-1\charscalex100 \u8226?
Bills of exchange \par\pard\ql \li6066
\sb70\sl-230\slmult0 \up0 \expndtw-1\charscalex100 \u8226?
Group or consolida
ted accounts \par\pard\ql \li6066\ri1991\sb62\sl-240\slmult0\tx6406 \up0 \expndt
w-3\charscalex100 \u8226?
Hire purchase accounts or branch and \line\tab \up0

\expndtw-3\charscalex100 consignment accounts. \par\pard\ql \li1257\sb189\sl-23

0\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf6\f7\fs20 E. Capital (
equity) \par\pard\li1257\sb14\sl-230\slmult0\fi0\tx6066 \up0 \expndtw-3\charscal
ex100 \ul0\nosupersub\cf4\f5\fs20 The raising of capital.\tab \up0 \expndtw-3\ch
arscalex100 The main types of share capital: ordinary shares;\par\pard\qj \li606
6\ri1455\sb0\sl-240\slmult0 \up0 \expndtw-3\charscalex100 preference shares (cum
ulative, non-cumulative, \up0 \expndtw-3\charscalex100 participating and redeema
ble). \par\pard\qj \li6066\ri1761\sb238\sl-240\slmult0 \up0 \expndtw-3\charscale
x100 The principles of overdrafts; trade credit and \up0 \expndtw-3\charscalex10
0 factoring; loans and debentures. \par\pard\qj \li6066\ri1527\sb240\sl-240\slmu
lt0 \up0 \expndtw-2\charscalex100 The effect on the balance sheet of the issue o
f \up0 \expndtw-4\charscalex100 shares. \par\pard\ql \li6066\sb0\sl-230\slmult0
\par\pard\ql\li6066\sb19\sl-230\slmult0 \up0 \expndtw-3\charscalex100 There are
\ul0\nosupersub\cf6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions on: \par\pa
rd\ql \li6066\ri1199\sb102\sl-240\slmult0\tx6406\tx6406 \up0 \expndtw0\charscale
x102 \u8226? forfeiture of shares, redemption and purchase \line\tab \up0 \expnd
tw-3\charscalex100 of own shares by a company, or on convertible \line \tab \up0
\expndtw-3\charscalex100 loan stock. \par\pard\ql \li6066\ri1184\sb60\sl-240\sl
mult0\tx6406 \up0 \expndtw0\charscalex103 \u8226? the detailed procedure of book
-keeping entries \line\tab \up0 \expndtw-3\charscalex100 for share issues. \par\
pard\ql \li6066\sb69\sl-230\slmult0 \up0 \expndtw0\charscalex103 \u8226? the pub
lished accounts of Limited Companies. \par\pard\li1257\sb199\sl-230\slmult0\fi0\
tx6066 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf6\f7\fs20 F. Business p
urchase\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 This topic
is \ul0\nosupersub\cf6\f7\fs20 not\ul0\nosupersub\cf4\f5\fs20 in the AS Level
syllabus.\par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\
slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\sl
mult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmu
lt0 \par\pard\ql\li1133\sb72\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf5\f6\fs14 Cambridge International A & AS Level Accounting 9706. Ex
amination in June and November 2013. \par\pard\ql \li5789\sb82\sl-230\slmult0 \u
p0 \expndtw-6\charscalex100 \ul0\nosupersub\cf4\f5\fs20 12
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scalex98 \ul0\nosupersub\cf2\f3\fs60 4. Curriculum content \par\pard\li1257\sb0\
sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slm
ult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\p
ard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257
\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-23
0\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb215\sl-230\slmult
0\fi0\tx6066 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 G. Publi
shed company accounts\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\f
s20 This topic is \ul0\nosupersub\cf6\f7\fs20 not\ul0\nosupersub\cf4\f5\fs20 in
the AS Level syllabus.\par\pard\ql \li1257\sb175\sl-230\slmult0 \up0 \expndtw-5
\charscalex100 \ul0\nosupersub\cf6\f7\fs20 FINANCIAL REPORTING AND INTERPRETATIO
N \par\pard\ql \li1257\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100 H. In
terpretation and analysis \par\pard\li1257\sb22\sl-230\slmult0\fi0\tx6066 \up0 \
expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Users of financial statement
s.\tab \up0 \expndtw-1\charscalex100 The differing requirements for information
of user\par\pard\ql \li6066\ri1569\sb0\sl-240\slmult0 \up0 \expndtw-2\charscalex
100 groups including management, shareholders, \line \up0 \expndtw-2\charscalex1
00 employees, potential investors, creditors, \line \up0 \expndtw-2\charscalex10
0 government, public and environmental bodies. \par\pard\li1257\sb0\sl-230\slmul
t0\par\pard\li1257\sb21\sl-230\slmult0\fi0\tx6066 \up0 \expndtw-2\charscalex100
Calculation of ratios.\tab \up0 \expndtw-2\charscalex100 See the ratios on pages
21-24.\par\pard\qj \li6066\ri1332\sb230\sl-240\slmult0 \up0 \expndtw-2\charscal
ex100 Ratios to aid the appraisal of profitability, liquidity \up0 \expndtw-3\ch
arscalex100 and efficiency. \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql
\li6066\sb19\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Calculation of the fol
lowing specific ratios: \par\pard\ql \li6066\sb110\sl-230\slmult0 \up0 \expndtw0
\charscalex101 \u8226? Gross profit ratio (margin) \par\pard\ql \li6066\sb110\
sl-230\slmult0 \up0 \expndtw0\charscalex109 \u8226? Mark up \par\pard\ql \li60
66\sb110\sl-230\slmult0 \up0 \expndtw0\charscalex101 \u8226? Net profit ratio
(percentage) \par\pard\ql \li6066\sb90\sl-230\slmult0 \up0 \expndtw0\charscalex1
00 \u8226? Return on capital employed \par\pard\ql \li6066\sb110\sl-230\slmult
0 \up0 \expndtw0\charscalex101 \u8226? Expenses to sales ratio \par\pard\ql \l
i6066\sb110\sl-230\slmult0 \up0 \expndtw-1\charscalex100 \u8226? Non-current A
sset Turnover \par\pard\ql \li6066\sb110\sl-230\slmult0 \up0 \expndtw0\charscale
x105 \u8226? Current ratio \par\pard\ql \li6066\sb110\sl-230\slmult0 \up0 \exp
ndtw0\charscalex101 \u8226? Liquid (acid test) ratio \par\pard\ql \li6066\sb11
0\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \u8226? Trade receivables turno
ver (days) \par\pard\ql \li6066\sb90\sl-230\slmult0 \up0 \expndtw-3\charscalex10
0 \u8226? Trade payables turnover (days) \par\pard\ql \li6066\sb110\sl-230\slm
ult0 \up0 \expndtw0\charscalex100 \u8226? Inventory turnover (days) \par\pard\
ql \li6066\sb110\sl-230\slmult0 \up0 \expndtw0\charscalex101 \u8226? Inventory
turnover (times)\par\pard\sect\sectd\sbknone\cols2\colno1\colw5906\colsr160\col
no2\colw5694\colsr160\ql \li1257\sb153\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 Analysis and interpretation of accounting\par\pard\ql \li1257\sb10\sl-230\sl
mult0 \up0 \expndtw-1\charscalex100 information\par\pard\ql \li1257\sb0\sl-230\s
lmult0 \par\pard\ql \li1257\sb0\sl-230\slmult0 \par\pard\ql \li1257\sb0\sl-230\s
lmult0 \par\pard\ql \li1257\sb40\sl-230\slmult0 \up0 \expndtw-1\charscalex100 Li
mitations of accounting information\par\pard\column \ql \li20\sb153\sl-230\slmul
t0 \up0 \expndtw-2\charscalex100 The presentation, analysis and interpretation o

f\par\pard\ql \li20\ri1052\sb2\sl-240\slmult0 \up0 \expndtw-3\charscalex100 acco

unting information as an aid to decision making \up0 \expndtw-2\charscalex100 by
user groups; inter-firm comparisons and trend \line \up0 \expndtw-5\charscalex1
00 analyses.\par\pard\ql \li20\ri1091\sb240\sl-240\slmult0 \up0 \expndtw-2\chars
calex100 The limitations of accounting information. The \line \up0 \expndtw-1\c
harscalex100 difficulties of comparison presented by subjectivity, \up0 \expndtw
-1\charscalex100 time lapse, monetary measurement and other \line \up0 \expndtw2\charscalex100 external factors. \par\pard\sect\sectd\sbknone \li1257\sb188\sl230\slmult0\fi0\tx1597\tx6066 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\
f7\fs20 I.\tab \up0 \expndtw-3\charscalex100 Company financing\tab \up0 \expndtw
-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 This topic is \ul0\nosupersub\cf6\f
7\fs20 not\ul0\nosupersub\cf4\f5\fs20 in the AS Level syllabus.\par\pard\ql \li
4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li46
68\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668
\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\s
b0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0
\sl-161\slmult0 \par\pard\ql\li4668\sb56\sl-161\slmult0 \up0 \expndtw-2\charscal
ex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Accountin
g 9706. Examination in June and November 2013. \par\pard\ql \li5789\sb82\sl-23
0\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosupersub\cf4\f5\fs20 13
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}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g16}{\bkmkend Pg16}\par\pard\ql \li1133\sb270\sl-690\slmult0 \up0 \expndtw0\char
scalex98 \ul0\nosupersub\cf2\f3\fs60 4. Curriculum content \par\pard\ql \li1257\
sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb
0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\
sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl
-230\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-2
30\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-230
\slmult0 \par\pard\ql\li1257\sb200\sl-230\slmult0 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf6\f7\fs20 ELEMENTS OF MANAGERIAL ACCOUNTING \par\pard\ql \li12
57\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100 J. Costing principles and
systems\par\pard\sect\sectd\sbknone\cols2\colno1\colw5906\colsr160\colno2\colw5
694\colsr160\ql \li1257\sb24\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\n

osupersub\cf4\f5\fs20 Cost accounting for material, labour and overheads.\par\pa

rd\column \ql \li20\sb24\sl-230\slmult0 \up0 \expndtw-2\charscalex100 The elemen
ts of cost: cost classification and\par\pard\qj \li20\ri1264\sb2\sl-240\slmult0
\up0 \expndtw-3\charscalex100 ascertainment of fixed, variable and semi-variable
\up0 \expndtw-1\charscalex100 costs, stepped costs, total costs, unit costs and
\up0 \expndtw-1\charscalex100 sunk costs.\par\pard\ql \li20\ri1186\sb240\sl-240
\slmult0 \up0 \expndtw-3\charscalex100 Availability of materials and labour and
limiting \up0 \expndtw-3\charscalex100 factors relating to production and capaci
ty. \up0 \expndtw-3\charscalex100 Preparation of cash budgets and forecasts in g
ood \up0 \expndtw-2\charscalex100 style and format to aid decision making. \par\
pard\sect\sectd\sbknone \li1257\sb139\sl-230\slmult0\fi0\tx6066 \up0 \expndtw-3\
charscalex100 Marginal (variable) costing\tab \up0 \expndtw-3\charscalex100 Maki
ng simple business decisions using marginal\par\pard\ql \li6066\sb6\sl-230\slmul
t0 \up0 \expndtw-3\charscalex100 costing e.g. make or buy. \par\pard\qj \li6066\
sb0\sl-240\slmult0 \par\pard\qj\li6066\ri1355\sb2\sl-240\slmult0 \up0 \expndtw-2
\charscalex100 The concept of contribution and its application to \line \up0 \ex
pndtw-2\charscalex100 the calculation of revenue, cost and profit data. \par\par
d\ql \li6066\ri1032\sb240\sl-240\slmult0 \up0 \expndtw-3\charscalex100 The calcu
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to sales (revenue) ratio and margin of safety, the \line \up0 \expndtw-4\charsc
alex100 preparation and use of break-even graphs and \line \up0 \expndtw-2\chars
calex100 contribution to sales (revenue) (profit/volume) \line \up0 \expndtw-4\c
harscalex100 graphs. \par\pard\qj \li6066\ri1483\sb240\sl-240\slmult0 \up0 \expn
dtw-3\charscalex100 The advantages and limitations of cost-volume-\line \up0 \ex
pndtw-3\charscalex100 profit analysis. \par\pard\ql \li6066\sb0\sl-230\slmult0 \
par\pard\ql\li6066\sb19\sl-230\slmult0 \up0 \expndtw-3\charscalex100 The evaluat
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p0 \expndtw-3\charscalex100 volume-profit data and its value as a support for \u
p0 \expndtw-3\charscalex100 management decision making. \par\pard\ql \li1133\sb0
\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\s
l-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-16
1\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\
slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\sl
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b151\sl-230\slmult0\fi0\tx6066 \dn3 \expndtw-2\charscalex100 \ul0\nosupersub\cf6
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\slmult0\fi4808 \up0 \expndtw-2\charscalex100 making\par\pard\li1257\sb188\sl-23

0\slmult0\fi0\tx6066 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs20 L

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rd\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\par
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ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql
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i4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4
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sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb
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Notes\par\pard\ql \li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb6\sl-230\slm
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100 \ul0\nosupersub\cf4\f5\fs20 A Level candidates need to be familiar with all
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rscalex100 questions testing this in detail. \par\pard\ql \li1257\sb169\sl-230\s
lmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 FINANCIAL ACCOU
NTING \par\pard\ql \li1257\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100 D.
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x6059 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Knowledge of all
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rd\column \ql \li20\sb10\sl-230\slmult0 \up0 \expndtw-2\charscalex100 As for the
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hares.\par\pard\qj \li6059\sb0\sl-240\slmult0 \par\pard\qj \li20\ri1407\sb2\sl-2
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\expndtw-2\charscalex100 capital reductions or reconstructions. \par\pard\sect\
sectd\sbknone \ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmu
lt0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult
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0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Internatio
nal A & AS Level Accounting 9706. Examination in June and November 2013. \par\
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sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb
0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\
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30\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-230
\slmult0 \par\pard\ql\li1257\sb200\sl-230\slmult0 \up0 \expndtw-5\charscalex100
\ul0\nosupersub\cf6\f7\fs20 F. Business purchase\par\pard\sect\sectd\sbknone\c
ols2\colno1\colw5899\colsr160\colno2\colw5701\colsr160\ql \li1257\sb25\sl-230\sl
mult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The purchase of
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pndtw-2\charscalex100 limited company.\par\pard\ql \li1257\sb0\sl-239\slmult0 \p
ar\pard\ql \li1257\ri410\sb4\sl-239\slmult0 \up0 \expndtw-3\charscalex100 The pu
rchase of assets, and the assumption \line \up0 \expndtw-3\charscalex100 of liab
ilities of one business by another, or by a \up0 \expndtw-2\charscalex100 new co
mpany which buys one or more existing \up0 \expndtw-2\charscalex100 businesses.\
par\pard\qj \li1257\sb0\sl-240\slmult0 \par\pard\qj \li1257\ri395\sb1\sl-240\slm
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eturn on investment; calculation\par\pard\ql \li20\ri1091\sb2\sl-240\slmult0 \up
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dtw-3\charscalex100 assets and liabilities.\par\pard\qj \li20\ri1615\sb240\sl-24
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ns and losses).\par\pard\column \ql \li20\sb10\sl-230\slmult0 \up0 \expndtw-2\ch
arscalex100 The main disclosure requirements relating to\par\pard\ql \li20\sb10\
sl-230\slmult0 \up0 \expndtw-2\charscalex100 published corporate reports.\par\pa
rd\ql \li6059\sb0\sl-230\slmult0 \par\pard\ql \li20\sb20\sl-230\slmult0 \up0 \ex
pndtw-2\charscalex100 Disclosure of accounting policies.\par\pard\qj \li6059\sb0
\sl-240\slmult0 \par\pard\qj \li20\ri1059\sb2\sl-240\slmult0 \up0 \expndtw-1\cha
rscalex100 Familiarity with the requirements to disclose details \up0 \expndtw-2
\charscalex100 concerning fixed assets, depreciation.\par\pard\ql \li6059\sb0\sl
-230\slmult0 \par\pard\ql \li20\sb19\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 Treatment of intangible assets.\par\pard\qj \li6059\sb0\sl-240\slmult0 \par\pa
rd\qj \li20\ri1121\sb2\sl-240\slmult0 \up0 \expndtw-2\charscalex100 There are \u
l0\nosupersub\cf6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions which rely wh
olly or mainly \up0 \expndtw-2\charscalex100 on the Companies Acts concerning th
e format of \up0 \expndtw-2\charscalex100 published accounts.\par\pard\ql \li20\
ri1059\sb0\sl-240\slmult0 \up0 \expndtw-3\charscalex100 There are \ul0\nosupersu
b\cf6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions on corporate governance,
\up0 \expndtw-1\charscalex100 reports of audit committees, remuneration \line \u
p0 \expndtw-1\charscalex100 committees, interim reports, segmental information \
up0 \expndtw-4\charscalex100 and foreign exchange. \par\pard\sect\sectd\sbknone
\ql \li1257\sb175\sl-230\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\c
f6\f7\fs20 FINANCIAL REPORTING AND INTERPRETATION \par\pard\ql \li1257\sb190\sl230\slmult0 \up0 \expndtw-2\charscalex100 H. Interpretation and analysis \par\p
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upersub\cf4\f5\fs20 Builds on the whole of the AS Level syllabus.\tab \up0 \expn
dtw-2\charscalex100 See ratios given on pages 21-24.\par\pard\ql \li1257\sb0\sl230\slmult0 \up0 \expndtw-3\charscalex100 There may be questions on all ratios i
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aid the appraisal of financial structure;\par\pard\ql \li6059\sb0\sl-230\slmult0
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li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li
4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li46
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International A & AS Level Accounting 9706. Examination in June and November
2013. \par\pard\ql \li5791\sb82\sl-230\slmult0 \up0 \expndtw-8\charscalex100 \ul
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}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g20}{\bkmkend Pg20}\par\pard\ql \li1133\sb270\sl-690\slmult0 \up0 \expndtw0\char
scalex98 \ul0\nosupersub\cf2\f3\fs60 4. Curriculum content \par\pard\li1257\sb0\
sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slm
ult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\p
ard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257
\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-23
0\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb215\sl-230\slmult
0\fi0\tx1597 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 I.\tab \u
p0 \expndtw-3\charscalex100 Company financing\par\pard\sect\sectd\sbknone\cols2\
colno1\colw5899\colsr160\colno2\colw5701\colsr160\ql \li1257\sb10\sl-230\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The financing of comp
anies including capital\par\pard\ql \li1257\ri429\sb2\sl-240\slmult0 \up0 \expnd
tw-3\charscalex100 gearing, capital structures, and loan capital. \line \up0 \ex
pndtw-3\charscalex100 The bases of modern financial reporting and its \up0 \expn
dtw0\charscalex100 limitations.\par\pard\column \ql \li20\sb10\sl-230\slmult0 \u
p0 \expndtw-3\charscalex100 Rights and bonus issues.\par\pard\qj \li6059\sb0\sl240\slmult0 \par\pard\qj \li20\ri1610\sb2\sl-240\slmult0 \up0 \expndtw-2\charsca
lex100 An understanding of the disclosure standards \up0 \expndtw-2\charscalex10
0 adopted by quoted companies.\par\pard\qj \li20\ri1463\sb240\sl-240\slmult0 \up
0 \expndtw-1\charscalex100 A basic knowledge of the following standards \up0 \ex
pndtw-2\charscalex100 and how these standards relate to topics in the \up0 \expn
dtw-4\charscalex100 syllabus:\par\pard\ql \li20\sb188\sl-230\slmult0\tx743 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs20 IAS\tab \up0 \expndtw-9\cha
rscalex97 Topic\par\pard\ql \li20\sb150\sl-184\slmult0\tx743 \up0 \expndtw-4\cha
rscalex100 \ul0\nosupersub\cf8\f9\fs16 IAS 1\tab \up0 \expndtw-1\charscalex100 P
resentation of financial statements \par\pard\sect\sectd\sbknone \li1257\sb158\s
l-184\slmult0\fi4802\tx6777 \up0 \expndtw-2\charscalex100 IAS 2\tab \up0 \expndt
w-2\charscalex100 Inventories (not long-term contracts)\par\pard\sect\sectd\sbkn
one \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expndtw-2\charscalex100 IAS
7\tab \up0 \expndtw-2\charscalex100 Statement of cash flows\par\pard\sect\sectd
\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expndtw-2\charscalex10
0 IAS 8\tab \up0 \expndtw-2\charscalex100 Accounting policies\par\pard\sect\sect
d\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expndtw-2\charscalex1
00 IAS 10\tab \up0 \expndtw-2\charscalex100 Events after the reporting period\pa
r\pard\sect\sectd\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expnd
tw-2\charscalex100 IAS 16\tab \up0 \expndtw-2\charscalex100 Property, plant and
equipment\par\pard\sect\sectd\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777
\up0 \expndtw-2\charscalex100 IAS 18\tab \up0 \expndtw-2\charscalex100 Revenue\
par\pard\sect\sectd\sbknone \li1257\sb159\sl-184\slmult0\fi4802\tx6777 \up0 \exp
ndtw-2\charscalex100 IAS 23\tab \up0 \expndtw-2\charscalex100 Borrowing costs\pa
r\pard\sect\sectd\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expnd

tw-2\charscalex100 IAS 33\tab \up0 \expndtw-2\charscalex100 Earnings per share\p

ar\pard\sect\sectd\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expn
dtw-2\charscalex100 IAS 36\tab \up0 \expndtw-2\charscalex100 Impairment of asset
s\par\pard\sect\sectd\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \e
xpndtw-2\charscalex100 IAS 37\tab \up0 \expndtw-2\charscalex100 Provisions, cont
ingent liabilities and contingent assets\par\pard\sect\sectd\sbknone \li1257\sb1
67\sl-184\slmult0\fi4802\tx6777 \up0 \expndtw-2\charscalex100 IAS 38\tab \up0 \e
xpndtw-2\charscalex100 Intangible assets\par\pard\sect\sectd\sbknone \li1257\sb1
96\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20
ELEMENTS OF MANAGERIAL ACCOUNTING\par\pard\sect\sectd\sbknone \li1257\sb189\sl-2
30\slmult0\fi0 \up0 \expndtw-3\charscalex100 J. Costing principles and systems\
par\pard\sect\sectd\sbknone \li1257\sb10\sl-230\slmult0\fi0 \up0 \expndtw-2\char
scalex100 \ul0\nosupersub\cf4\f5\fs20 A Level Candidates need to be familiar wit
h all the material in the AS Level syllabus, plus:\par\pard\sect\sectd\sbknone\c
ols2\colno1\colw5899\colsr160\colno2\colw5701\colsr160\qj \li1257\ri210\sb132\sl
-240\slmult0 \up0 \expndtw-2\charscalex100 Process costing, including by-product
s and waste \line \up0 \expndtw-2\charscalex100 products and the calculation of
work in progress.\par\pard\column \ql \li20\sb140\sl-230\slmult0 \up0 \expndtw-3
\charscalex100 Process costing involving normal wastage and\par\pard\qj \li20\ri
1370\sb2\sl-240\slmult0 \up0 \expndtw-1\charscalex100 joint products, but not in
volving more than three \up0 \expndtw-2\charscalex100 processes.\par\pard\qj \li
20\ri1829\sb240\sl-240\slmult0 \up0 \expndtw-3\charscalex100 Valuation of invent
ory using absorption and \up0 \expndtw-2\charscalex100 marginal costing principl
es.\par\pard\ql \li20\ri1167\sb240\sl-240\slmult0 \up0 \expndtw-2\charscalex100
Relevant costs and the preparation of costing \up0 \expndtw-3\charscalex100 repo
rts for use in decision-making. Availability of \up0 \expndtw-2\charscalex100 m
aterials and labour and limiting factors relating to \up0 \expndtw-3\charscalex1
00 production and capacity. \par\pard\sect\sectd\sbknone \ql \li1133\sb0\sl-161\
slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\sl
mult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmu
lt0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult
0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb143\sl-161\slmult
0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Internatio
nal A & AS Level Accounting 9706. Examination in June and November 2013. \par\
pard\ql \li5788\sb82\sl-230\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersu
b\cf4\f5\fs20 18
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}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g21}{\bkmkend Pg21}\par\pard\ql \li1133\sb270\sl-690\slmult0 \up0 \expndtw0\char
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0\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb180\sl-230\slmult
0\fi0\tx6059 \dn3 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs20 K. Budge
ts\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Advantages of u
sing budgets.\par\pard\ql \li6059\sb230\sl-230\slmult0 \up0 \expndtw-2\charscale
x100 The preparation of the following budgets: \par\pard\ql \li6059\ri1592\sb62\
sl-240\slmult0\tx6400\tx6400 \up0 \expndtw0\charscalex100 \u8226?
Master budg
et - budgeted profit and loss \line\tab \up0 \expndtw-2\charscalex100 accounts,
income statements and balance \line \tab \up0 \expndtw-2\charscalex100 sheets \p
ar\pard\ql \li6059\sb69\sl-230\slmult0 \up0 \expndtw0\charscalex105 \u8226? Pr
oduction \par\pard\ql \li6059\sb50\sl-230\slmult0 \up0 \expndtw0\charscalex103 \
u8226? Purchases \par\pard\ql \li6059\sb70\sl-230\slmult0 \up0 \expndtw0\chars
calex105 \u8226? Expenditure \par\pard\ql \li6059\sb70\sl-230\slmult0 \up0 \ex
pndtw0\charscalex100 \u8226? Trade receivables \par\pard\ql \li6059\sb70\sl-23
0\slmult0 \up0 \expndtw-1\charscalex100 \u8226? Trade payables \par\pard\ql \l
i6059\sb70\sl-230\slmult0 \up0 \expndtw0\charscalex109 \u8226? Cash \par\pard\
ql \li6059\sb70\sl-230\slmult0 \up0 \expndtw0\charscalex107 \u8226? Sales. \pa
r\pard\qj \li6059\ri1165\sb44\sl-480\slmult0 \up0 \expndtw-2\charscalex100 Princ
ipal budget factors and the flexing of budgets. \up0 \expndtw-2\charscalex100 Be
havioural aspects of budgeting. \par\pard\ql \li6059\sb207\sl-230\slmult0 \up0 \
expndtw0\charscalex100 Limitations of budgets. \par\pard\ql \li1257\sb190\sl-230
\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf6\f7\fs20 L. Standard c
osting\par\pard\sect\sectd\sbknone\cols2\colno1\colw5899\colsr160\colno2\colw570

1\colsr160\ql \li1257\sb10\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nos

upersub\cf4\f5\fs20 Establishing cost standards for unit costs, and\par\pard\qj
\li1257\ri830\sb2\sl-240\slmult0 \up0 \expndtw-4\charscalex100 variance analysis
involving usage and price \up0 \expndtw-5\charscalex100 variances.\par\pard\col
umn \ql \li20\sb10\sl-230\slmult0 \up0 \expndtw-5\charscalex100 Types of cost st
andard. Standard hours and\par\pard\qj \li20\ri1215\sb2\sl-240\slmult0 \up0 \e
xpndtw-4\charscalex100 calculation of a standard unit price. Calculation of \u
p0 \expndtw-3\charscalex100 sales volume and price variances; materials usage \u
p0 \expndtw-3\charscalex100 and price variances; labour efficiency and rate\par\
pard\ql \li20\sb9\sl-230\slmult0 \up0 \expndtw-5\charscalex100 variances.\par\pa
rd\qj \li6059\sb0\sl-240\slmult0 \par\pard\qj \li20\ri1339\sb2\sl-240\slmult0 \u
p0 \expndtw-3\charscalex100 Candidates do \ul0\nosupersub\cf6\f7\fs20 not\ul0\no
supersub\cf4\f5\fs20 need to calculate overhead \up0 \expndtw-4\charscalex100 a
nd sales mix variances. There are \ul0\nosupersub\cf6\f7\fs20 no\ul0\nosupersub
\cf4\f5\fs20 questions \up0 \expndtw-3\charscalex100 on standard costing involv
ing several processes \up0 \expndtw-2\charscalex100 through which a product may
pass. \par\pard\sect\sectd\sbknone \ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\l
i4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4
668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li466
8\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\
sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb
0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\
sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl
-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-1
61\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161
\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\s
lmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slm
ult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmul
t0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb161\sl-161\slmul
t0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Internati
onal A & AS Level Accounting 9706. Examination in June and November 2013. \par
\pard\ql \li5789\sb82\sl-230\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosupers
ub\cf4\f5\fs20 19
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0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\

sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl

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30\slmult0 \par\pard\ql\li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb0\sl-230
\slmult0 \par\pard\ql\li1257\sb200\sl-230\slmult0 \up0 \expndtw0\charscalex100 \
ul0\nosupersub\cf6\f7\fs20 M. Investment appraisal\par\pard\sect\sectd\sbknone\c
ols2\colno1\colw5899\colsr160\colno2\colw5701\colsr160\ql \li1257\sb65\sl-230\sl
mult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The elements of
investment appraisal including\par\pard\ql \li1257\sb50\sl-230\slmult0 \up0 \exp
ndtw-1\charscalex100 discounted cash flow methods.\par\pard\qj \li1257\sb0\sl-48
0\slmult0 \par\pard\qj \li1257\sb0\sl-480\slmult0 \par\pard\qj \li1257\sb0\sl-48
0\slmult0 \par\pard\qj \li1257\sb0\sl-480\slmult0 \par\pard\qj \li1257\sb0\sl-48
0\slmult0 \par\pard\qj \li1257\sb0\sl-480\slmult0 \par\pard\qj \li1257\sb0\sl-48
0\slmult0 \par\pard\qj \li1257\ri610\sb428\sl-480\slmult0 \up0 \expndtw-1\charsc
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pndtw-3\charscalex100 Capital investment appraisal to include:\par\pard\qj \li20
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arscalex100 Advantages and disadvantages of using different \up0 \expndtw-2\char
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bknone \ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \pa
r\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\
pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pa
rd\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard
\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\q
l\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\
li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li
1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li11
33\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133
\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\s
b0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0
\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\s
l-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-16
1\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\
slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\sl
mult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmu
lt0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult
0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0
\par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb27\sl-161\slmult0 \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International
A & AS Level Accounting 9706. Examination in June and November 2013. \par\par
d\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\c
f4\f5\fs20 20
{\shp {\*\shpinst\shpleft1133\shptop15711\shpright10771\shpbottom15711\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz12\shplid0{\sp{\sn shapeType}

{\sv 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 7302508}}{\sp{

\sn lineWidth}{\sv 7541}}
}}
{\shp {\*\shpinst\shpleft16\shptop16\shpright11905\shpbottom2022\shpfhdr0\shpbxp
age\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz36\shplid1
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 11889}}{\sp{\sn geoBottom}{\sv 2006}}
{\sp{\sn pVerticies}{\sv 8;8;(534,1679);(11889,1679);(11889,0);(0,0);(0,2006);(8
9,1854);(268,1729);(539,1679)}}
{\sp{\sn pSegmentInfo}{\sv 2;18;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 730250
8}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1133\shptop3810\shpright5946\shpbottom3810\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz66\shplid2{\sp{\sn shapeType}{\s
v 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 7302508}}{\sp{\sn
lineWidth}{\sv 15083}}
}}
{\shp {\*\shpinst\shpleft1143\shptop9482\shpright1143\shpbottom3820\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz66\shplid3{\sp{\sn shapeType}{\s
v 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 7302508}}{\sp{\sn
lineWidth}{\sv 15083}}
}}
{\shp {\*\shpinst\shpleft5946\shptop3810\shpright6663\shpbottom3810\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz66\shplid4{\sp{\sn shapeType}{\s
v 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 7302508}}{\sp{\sn
lineWidth}{\sv 15083}}
}}
{\shp {\*\shpinst\shpleft5946\shptop9482\shpright5946\shpbottom3820\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz66\shplid5{\sp{\sn shapeType}{\s
v 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 7302508}}{\sp{\sn
lineWidth}{\sv 15083}}
}}
{\shp {\*\shpinst\shpleft6663\shptop3810\shpright10765\shpbottom3810\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz66\shplid6{\sp{\sn shapeType}{\
sv 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 7302508}}{\sp{\s
n lineWidth}{\sv 15083}}
}}
{\shp {\*\shpinst\shpleft10755\shptop9482\shpright10755\shpbottom3820\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz66\shplid7{\sp{\sn shapeType}{
\sv 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 7302508}}{\sp{\
sn lineWidth}{\sv 15083}}
}}
{\shp {\*\shpinst\shpleft1133\shptop9492\shpright10765\shpbottom9492\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz66\shplid8{\sp{\sn shapeType}{\
sv 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 7302508}}{\sp{\s
n lineWidth}{\sv 15083}}
}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g23}{\bkmkend Pg23}\par\pard\ql \li1133\sb270\sl-690\slmult0 \up0 \expndtw0\char
scalex97 \ul0\nosupersub\cf2\f3\fs60 5. Appendix \par\pard\ql \li1133\sb0\sl-560
\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-560\s
lmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\ri1955\sb198\s
l-560\slmult0\tx1853 \up0 \expndtw0\charscalex96 \ul0\nosupersub\cf1\f2\fs40 5.1
Summary of commonly used ratios (AS and \line\tab \up0 \expndtw0\charscalex94
A Level) \par\pard\ql \li1133\sb318\sl-345\slmult0 \up0 \expndtw0\charscalex98 \
ul0\nosupersub\cf3\f4\fs30 Profitability ratios\par\pard\sect\sectd\sbknone\cols
2\colno1\colw7653\colsr40\colno2\colw4067\colsr160\ql \li1133\sb0\sl-230\slmult0

\par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb42\sl-230\slmult

0\tx1469 \up0 \expndtw-9\charscalex92 \ul0\nosupersub\cf4\f5\fs20 (i)\tab \up0 \
expndtw-3\charscalex100 Gross Profit Ratio (margin) (also known as Gross Profit
percentage) =\par\pard\ql \li2570\sb228\sl-230\slmult0 \up0 \expndtw-4\charscale
x100 \ul0\nosupersub\cf11\f12\fs20 Gross \up0 \expndtw0\charscalex100 Profit\par
\pard\column \ql \li8055\sb0\sl-230\slmult0 \par\pard\ql \li382\sb124\sl-230\slm
ult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf9\f10\fs20 Gross \up0 \expn
dtw0\charscalex100 Profit\par\pard\ql \li1818\sb0\sl-180\slmult0 \up0 \expndtw-5
\charscalex100 \ul0\nosupersub\cf10\f11\fs20 \up0 \expndtw-2\charscalex100 \ul0\
nosupersub\cf9\f10\fs20 100\par\pard\ql \li20\sb0\sl-180\slmult0 \up0 \expndtw0\
charscalex101 Net \up0 \expndtw-4\charscalex100 Sales/Revenue\par\pard\sect\sect
d\sbknone\cols2\colno1\colw6475\colsr40\colno2\colw5245\colsr160\ql \li1474\sb0\
sl-180\slmult0\tx3730 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf4\f5\fs20 M
ark up =\tab \up0 \expndtw-7\charscalex100 \ul0\nosupersub\cf11\f12\fs20 \up0 \e
xpndtw-3\charscalex100 100\par\pard\ql \li2482\sb0\sl-180\slmult0 \up0 \expndtw2\charscalex100 Cost \up0 \expndtw0\charscalex104 of \up0 \expndtw-6\charscalex1
00 Sales\par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb20\sl-230
\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (ii) Net Pro
fit Ratio (also known as Net Profit percentage) =\par\pard\ql \li4254\sb0\sl-230
\slmult0 \par\pard\ql \li4254\sb79\sl-230\slmult0 \up0 \expndtw0\charscalex101 \
ul0\nosupersub\cf9\f10\fs20 Net \up0 \expndtw0\charscalex100 Profit\par\pard\col
umn \ql \li7122\sb0\sl-230\slmult0 \par\pard\ql \li627\sb230\sl-230\slmult0 \up0
\expndtw-4\charscalex100 \ul0\nosupersub\cf12\f13\fs20 NPBI\par\pard\ql \li1733
\sb0\sl-180\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\fs20
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 100\par\pard\ql \li2
0\sb0\sl-180\slmult0 \up0 \expndtw0\charscalex101 Net \up0 \expndtw-6\charscalex
100 Sales \up0 \expndtw-4\charscalex100 Revenue \par\pard\sect\sectd\sbknone \li
1474\sb0\sl-180\slmult0\fi0\tx5655 \up0 \expndtw-3\charscalex100 \ul0\nosupersub
\cf4\f5\fs20 can also be expressed as\tab \up0 \expndtw-3\charscalex100 (after i
nterest)\par\pard\li1474\sb0\sl-180\slmult0\fi2327\tx4163 \up0 \expndtw-2\charsc
alex100 \ul0\nosupersub\cf9\f10\fs20 Net\tab \up0 \expndtw-2\charscalex100 Sales
/Revenue\par\pard\li1474\sb167\sl-230\slmult0\fi0 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf14\f15\fs20 [Uses NPBI - Net Profit before interest, i.e. add
back interest]\par\pard\sect\sectd\sbknone\cols2\colno1\colw4170\colsr60\colno2\
colw7530\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-230\
slmult0 \par\pard\ql \li1133\sb18\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \
ul0\nosupersub\cf4\f5\fs20 (iii) Return on Capital Employed =\par\pard\column \q
l \li4787\sb0\sl-230\slmult0 \par\pard\ql \li577\sb98\sl-230\slmult0 \up0 \expnd
tw-4\charscalex100 \ul0\nosupersub\cf12\f13\fs20 NPBI\par\pard\ql \li1642\sb0\sl
-180\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\fs20 \up0 \e
xpndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 100\par\pard\ql \li20\sb0\s
l-180\slmult0 \up0 \expndtw-5\charscalex100 Capital \up0 \expndtw-2\charscalex10
0 Employed \par\pard\sect\sectd\sbknone \li1474\sb161\sl-230\slmult0\fi0 \up0 \e
xpndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 [Capital Employed = Issued
Shares + Reserves + Non-Current Liabilities]\par\pard\sect\sectd\sbknone\cols2\c
olno1\colw3202\colsr40\colno2\colw8518\colsr160\ql \li1133\sb0\sl-230\slmult0 \p
ar\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb18\sl-230\slmult0 \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (iv) Return on Equity =
\par\pard\column \ql \li3242\sb0\sl-230\slmult0 \par\pard\ql \li20\sb98\sl-230\s
lmult0 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf12\f13\fs20 Net \up0 \expn
dtw0\charscalex100 Profit \up0 \expndtw0\charscalex100 after \up0 \expndtw-2\cha
rscalex100 Preference \up0 \expndtw-2\charscalex100 Dividends\par\pard\ql \li328
3\sb0\sl-180\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\fs20
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 100\par\pard\ql \li
1312\sb0\sl-180\slmult0 \up0 \expndtw-2\charscalex100 Equity \par\pard\sect\sect
d\sbknone \li1474\sb161\sl-230\slmult0\fi0 \up0 \expndtw-2\charscalex100 \ul0\no
supersub\cf14\f15\fs20 [Equity = Issued Ordinary Shares + Reserves]\par\pard\sec
t\sectd\sbknone\cols2\colno1\colw3688\colsr60\colno2\colw8012\colsr160\ql \li113
3\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb208\sl-230\slmult0 \up0 \expndtw-4\c
harscalex100 \ul0\nosupersub\cf4\f5\fs20 (v) Return on Total Assets =\par\pard\

column \ql \li4084\sb0\sl-230\slmult0 \par\pard\ql \li356\sb58\sl-230\slmult0 \u

p0 \expndtw-4\charscalex100 \ul0\nosupersub\cf12\f13\fs20 NPBI\par\pard\ql \li12
08\sb0\sl-180\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\fs2
0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 100\par\pard\ql \l
i20\sb0\sl-180\slmult0 \up0 \expndtw-5\charscalex100 Total \up0 \expndtw-1\chars
calex100 Assets \par\pard\sect\sectd\sbknone \li1474\sb161\sl-230\slmult0\fi0 \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 [Total Assets = Non-Cu
rrent Assets + Current Assets]\par\pard\sect\sectd\sbknone\cols2\colno1\colw5065
\colsr60\colno2\colw6635\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li
1133\sb208\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\f
s20 (vi) Operating expenses to Revenue Ratio =\par\pard\ql \li1133\sb0\sl-230\sl
mult0 \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb190\sl-230\
slmult0 \up0 \expndtw-5\charscalex100 (vii) Non-Current Asset Turnover =\par\par
d\column \ql \li5125\sb0\sl-230\slmult0 \par\pard\ql \li20\sb58\sl-230\slmult0 \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Operating \up0 \expnd
tw-3\charscalex100 Expenses\par\pard\ql \li1843\sb0\sl-180\slmult0 \up0 \expndtw
-5\charscalex100 \ul0\nosupersub\cf13\f14\fs20 \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf12\f13\fs20 100\par\pard\ql \li473\sb0\sl-180\slmult0 \up0 \expnd
tw-4\charscalex100 Revenue\par\pard\ql \li5325\sb0\sl-230\slmult0 \par\pard\ql \
li220\sb90\sl-230\slmult0 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf11\f12\
fs20 Net \up0 \expndtw-6\charscalex100 Sales \up0 \expndtw-4\charscalex100 Reven
ue \par\pard\sect\sectd\sbknone \ql \li4194\sb1\sl-193\slmult0\tx5006\tx5518\tx6
043\tx6253\tx6685\tx7404 \up0 \expndtw-5\charscalex100 Total \up0 \expndtw0\char
scalex101 Net \tab \up0 \expndtw-2\charscalex100 Book \tab \up0 \expndtw-6\chars
calex100 Value \tab \up0 \expndtw0\charscalex104 of \tab \up0 \expndtw-3\charsca
lex100 Non \tab \up0 \expndtw-2\charscalex100 Current \tab \up0 \expndtw-1\chars
calex100 Assets \par\pard\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\
sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl
-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-1
61\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161
\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb105\sl-161
\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Int
ernational A & AS Level Accounting 9706. Examination in June and November 2013
. \par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\no
supersub\cf4\f5\fs20 21
{\shp {\*\shpinst\shpleft1133\shptop15711\shpright10771\shpbottom15711\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz12\shplid0{\sp{\sn shapeType}
{\sv 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 7302508}}{\sp{
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}}
{\shp {\*\shpinst\shpleft16\shptop16\shpright11905\shpbottom1695\shpfhdr0\shpbxp
age\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz36\shplid1
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 11889}}{\sp{\sn geoBottom}{\sv 1679}}
{\sp{\sn pVerticies}{\sv 8;7;(11324,1679);(11599,1629);(11784,1499);(11889,1311)
;(11889,0);(0,0);(0,1679)}}
{\sp{\sn pSegmentInfo}{\sv 2;16;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 730250
8}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft7692\shptop6033\shpright9446\shpbottom6033\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz74\shplid2{\sp{\sn shapeType}{\s
v 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 131585}}{\sp{\sn
lineWidth}{\sv 7541}}
}}
{\shp {\*\shpinst\shpleft2475\shptop6639\shpright3691\shpbottom6639\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz117\shplid3{\sp{\sn shapeType}{\

sv 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 131585}}{\sp{\sn

lineWidth}{\sv 7541}}
}}
{\shp {\*\shpinst\shpleft6514\shptop7321\shpright8182\shpbottom7321\shpfhdr0\shp
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}}
{\shp {\*\shpinst\shpleft3799\shptop8008\shpright5555\shpbottom8008\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz204\shplid5{\sp{\sn shapeType}{\
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}}
{\shp {\*\shpinst\shpleft4222\shptop9316\shpright5805\shpbottom9316\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz245\shplid6{\sp{\sn shapeType}{\
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}}
{\shp {\*\shpinst\shpleft3241\shptop10624\shpright6458\shpbottom10624\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz283\shplid7{\sp{\sn shapeType}
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{\shp {\*\shpinst\shpleft3731\shptop11892\shpright4889\shpbottom11892\shpfhdr0\s
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{\shp {\*\shpinst\shpleft5118\shptop13160\shpright6901\shpbottom13160\shpfhdr0\s
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scalex97 \ul0\nosupersub\cf2\f3\fs60 5. Appendix \par\pard\ql \li1133\sb0\sl-345
\slmult0 \par\pard\ql\li1133\sb0\sl-345\slmult0 \par\pard\ql\li1133\sb0\sl-345\s
lmult0 \par\pard\ql\li1133\sb0\sl-345\slmult0 \par\pard\ql\li1133\sb0\sl-345\slm
ult0 \par\pard\ql\li1133\sb0\sl-345\slmult0 \par\pard\ql\li1133\sb0\sl-345\slmul
t0 \par\pard\ql\li1133\sb120\sl-345\slmult0 \up0 \expndtw0\charscalex99 \ul0\nos
upersub\cf3\f4\fs30 Liquidity\par\pard\sect\sectd\sbknone\cols2\colno1\colw1364\
colsr110\colno2\colw10286\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \l
i1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb31\sl-230\slmult0 \up0 \expndtw9\charscalex92 \ul0\nosupersub\cf4\f5\fs20 (i)\par\pard\column \ql \li1474\sb0\s
l-230\slmult0 \par\pard\ql \li1612\sb111\sl-230\slmult0 \up0 \expndtw-2\charscal
ex100 \ul0\nosupersub\cf12\f13\fs20 Current \up0 \expndtw-1\charscalex100 Assets
\par\pard\ql \li20\sb0\sl-180\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosuper
sub\cf4\f5\fs20 Current Ratio =\par\pard\ql \li1484\sb0\sl-180\slmult0 \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Current \up0 \expndtw-2\chars
calex100 Liabilities\par\pard\sect\sectd\sbknone\cols2\colno1\colw2747\colsr60\c
olno2\colw8953\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\s
l-230\slmult0 \par\pard\ql \li1133\sb49\sl-230\slmult0 \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf4\f5\fs20 (ii) Liquid Ratio =\par\pard\column \ql \li280
7\sb0\sl-230\slmult0 \par\pard\ql \li20\sb130\sl-230\slmult0 \up0 \expndtw-2\cha
rscalex100 \ul0\nosupersub\cf15\f16\fs20 Current \up0 \expndtw-1\charscalex100 A
ssets \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf16\f17\fs20 \u8722? \up0 \

expndtw-1\charscalex100 \ul0\nosupersub\cf15\f16\fs20 Inventory\par\pard\ql \li4

01\sb105\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Current \up0 \expndtw-2\ch
arscalex100 Liabilities \par\pard\sect\sectd\sbknone \li1474\sb184\sl-230\slmult
0\fi0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (Also known as \
u8216?Acid Test\u8217? or \u8216?Quick Ratio\u8217?)\par\pard\sect\sectd\sbknone
\cols2\colno1\colw4095\colsr60\colno2\colw7605\colsr160\ql \li1133\sb0\sl-230\sl
mult0 \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-230\sl
mult0 \par\pard\ql \li1133\sb28\sl-230\slmult0 \up0 \expndtw-5\charscalex100 (ii
i) Trade Receivables Turnover =\par\pard\column \ql \li4155\sb0\sl-230\slmult0 \
par\pard\ql \li4155\sb0\sl-230\slmult0 \par\pard\ql \li20\sb108\sl-230\slmult0 \
up0 \expndtw-6\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Trade \up0 \expndtw-4
\charscalex100 Receivables\par\pard\ql \li1671\sb0\sl-180\slmult0 \up0 \expndtw5\charscalex100 \ul0\nosupersub\cf13\f14\fs20 \up0 \expndtw-2\charscalex100 \ul0
\nosupersub\cf12\f13\fs20 365 \up0 \expndtw-5\charscalex100 days\par\pard\ql \li
260\sb0\sl-180\slmult0 \up0 \expndtw-2\charscalex100 Credit \up0 \expndtw-6\char
scalex100 Sales \par\pard\sect\sectd\sbknone \li1473\sb161\sl-230\slmult0\fi0 \u
p0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (Also known as Average C
ollection Period)\par\pard\sect\sectd\sbknone\cols2\colno1\colw3802\colsr60\coln
o2\colw7898\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-2
30\slmult0 \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb28\sl230\slmult0 \up0 \expndtw-7\charscalex100 (iv) Trade Payables Turnover =\par\par
d\column \ql \li3981\sb0\sl-230\slmult0 \par\pard\ql \li3981\sb0\sl-230\slmult0
\par\pard\ql \li139\sb109\sl-230\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosu
persub\cf12\f13\fs20 Trade \up0 \expndtw-6\charscalex100 Payables\par\pard\ql \l
i1612\sb0\sl-180\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\
fs20 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 365 \up0 \expnd
tw-5\charscalex100 days\par\pard\ql \li20\sb0\sl-180\slmult0 \up0 \expndtw-2\cha
rscalex100 Credit \up0 \expndtw-4\charscalex100 Purchases \par\pard\sect\sectd\s
bknone \li1473\sb160\sl-230\slmult0\fi0 \up0 \expndtw-4\charscalex100 \ul0\nosup
ersub\cf4\f5\fs20 (Also known as Average Payment Period)\par\pard\li1133\sb0\sl230\slmult0\par\pard\li1133\sb0\sl-230\slmult0\par\pard\li1133\sb53\sl-230\slmul
t0\fi2302\tx4195 \up0 \expndtw-6\charscalex100 \ul0\nosupersub\cf11\f12\fs20 Ave
rage\tab \up0 \expndtw-4\charscalex100 Inventory\par\pard\li1133\sb0\sl-180\slmu
lt0\fi0\tx5150\tx5303\tx5678 \dn3 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f
5\fs20 (v) Inventory Turnover =\tab \up0 \expndtw-9\charscalex96 \ul0\nosupersu
b\cf11\f12\fs20 \tab \up0 \expndtw-4\charscalex100 365\tab \up0 \expndtw-4\charsc
alex100 days\par\pard\li1474\sb0\sl-180\slmult0\fi1898\tx3825\tx4041\tx4653 \up0
\expndtw-3\charscalex100 Cost\tab \up0 \expndtw-3\charscalex100 of\tab \up0 \ex
pndtw-7\charscalex100 Goods\tab \up0 \expndtw-3\charscalex100 Sold\par\pard\li14
74\sb0\sl-230\slmult0\par\pard\li1474\sb128\sl-230\slmult0\fi2874\tx4801\tx5017\
tx5630 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf17\f18\fs20 Cost\tab \up0
\expndtw-3\charscalex100 of\tab \up0 \expndtw-6\charscalex100 Goods\tab \up0 \e
xpndtw-3\charscalex100 Sold\par\pard\li1474\sb0\sl-180\slmult0\fi0\tx6164 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Or\ul0\nosupersub\cf4\f5\f
s20 Rate of Inventory Turnover =\tab \up0 \expndtw-3\charscalex100 (answer give
n in times)\par\pard\ql \li4384\sb0\sl-180\slmult0 \up0 \expndtw-4\charscalex100
\ul0\nosupersub\cf17\f18\fs20 Average \up0 \expndtw-1\charscalex100 Inventory \
par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \p
ar\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par
\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\p
ard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\par
d\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\
ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql
\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\l
i1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1
133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li113
3\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\
sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb
0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\
sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl

-161\slmult0 \par\pard\ql\li1133\sb66\sl-161\slmult0 \up0 \expndtw-2\charscalex1

00 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Accounting 9
706. Examination in June and November 2013. \par\pard\ql \li5784\sb82\sl-230\s
lmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 22
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sub\cf4\f5\fs20 (vi) W orking Capital Cycle (in days) = Trade Receivables Turno
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4\f5\fs20 Working Capital Cycle (in days) = Average Collection Period + Inventor
y Turnover (in days) - Average \up0 \expndtw-4\charscalex100 Payment Period\par\
pard\sect\sectd\sbknone\cols2\colno1\colw1477\colsr110\colno2\colw10173\colsr160
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xpndtw-8\charscalex100 (vii)\par\pard\column \ql \li1587\sb0\sl-230\slmult0 \par
\pard\ql \li61\sb75\sl-230\slmult0 \up0 \expndtw0\charscalex101 \ul0\nosupersub\
cf9\f10\fs20 Net \up0 \expndtw-1\charscalex100 Working \up0 \expndtw-1\charscale
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\ul0\nosupersub\cf10\f11\fs20 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9
\f10\fs20 100\par\pard\ql \li254\sb0\sl-180\slmult0 \up0 \expndtw-4\charscalex10
0 Sales/Revenue\par\pard\ql \li20\sb159\sl-230\slmult0 \up0 \expndtw-4\charscale
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sub\cf9\f10\fs20 Profit\par\pard\column \ql \li4123\sb0\sl-230\slmult0 \par\pard
\ql \li351\sb78\sl-230\slmult0 \up0 \expndtw0\charscalex100 Interest \up0 \expnd
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\nosupersub\cf9\f10\fs20 100\par\pard\ql \li20\sb0\sl-180\slmult0 \up0 \expndtw1\charscalex100 Before \up0 \expndtw0\charscalex100 Interest \up0 \expndtw-5\cha
rscalex100 and \up0 \expndtw-8\charscalex100 Tax \up0 \expndtw-9\charscalex97 (P
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33\sb38\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
(ix) Gearing Ratio =\par\pard\ql \li1587\sb0\sl-230\slmult0 \par\pard\ql \li1
587\sb0\sl-230\slmult0 \par\pard\ql \li1587\sb18\sl-230\slmult0 \up0 \expndtw-2\
charscalex100 Which is:\par\pard\column \ql \li20\sb118\sl-230\slmult0 \up0 \exp
ndtw-4\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Fixed \up0 \expndtw-2\charsca
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0\slmult0 \up0 \expndtw-5\charscalex100 Total \up0 \expndtw-5\charscalex100 Capi
tal\par\pard\ql \li1168\sb142\sl-230\slmult0 \up0 \expndtw-3\charscalex100 Non-\
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lt0 \par\pard\ql \li5357\sb0\sl-230\slmult0 \par\pard\ql \li5357\sb0\sl-230\slmu
lt0 \par\pard\ql \li20\sb136\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Liabil
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w-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Preference \up0 \expndtw-6\chars
calex100 Share \up0 \expndtw-5\charscalex100 Capital \par\pard\sect\sectd\sbknon
e \ql \li2493\sb0\sl-180\slmult0\tx3905\tx4449\tx5086\tx5492\tx6374\tx6959\tx766
2\tx8531\tx9693\tx6524\tx8681 \up0 \expndtw-2\charscalex100 Issued \up0 \expndtw
-4\charscalex100 Ordinary \tab \up0 \expndtw-6\charscalex100 Share \tab \up0 \ex
pndtw-5\charscalex100 Capital \tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub
\cf13\f14\fs20 + \tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf12\f13\fs2
0 Reserves \tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\fs20 + \t
ab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Current \tab \up0
\expndtw-2\charscalex100 Liabilities \tab \up0 \expndtw-5\charscalex100 \ul0\no
supersub\cf13\f14\fs20 + \tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf12
\f13\fs20 Shares \up0 \expndtw-2\charscalex100 All \tab \up0 \expndtw-3\charscal
ex100 Non-\tab \up0 \expndtw-2\charscalex100 Preference \par\pard\ql \li1133\sb0
\sl-345\slmult0 \par\pard\ql\li1133\sb17\sl-345\slmult0 \up0 \expndtw0\charscale
x96 \ul0\nosupersub\cf3\f4\fs30 Investment ratios (stock exchange ratios) A Leve
l only \par\pard\li1133\sb0\sl-230\slmult0\par\pard\li1133\sb81\sl-230\slmult0\f
i2434\tx3924\tx4446\tx4583\tx5596\tx6133 \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf17\f18\fs20 Net\tab \up0 \expndtw-3\charscalex100 Profit\tab \up0 \expn

dtw-9\charscalex96 \u8722?\tab \up0 \expndtw-3\charscalex100 Preference\tab \up0

\expndtw-8\charscalex100 Share\tab \up0 \expndtw-3\charscalex100 Dividend\par\p
ard\sect\sectd\sbknone\cols2\colno1\colw3603\colsr40\colno2\colw8117\colsr160\ql
\li1133\sb0\sl-180\slmult0\tx1582 \up0 \expndtw-9\charscalex92 \ul0\nosupersub\
cf4\f5\fs20 (i)\tab \up0 \expndtw-3\charscalex100 Earnings per share =\par\pard\
ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\
ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb10\sl-230\slmult0\tx1582 \u
p0 \expndtw-9\charscalex94 (ii)\tab \up0 \expndtw-4\charscalex100 Price Earnings
Ratio =\par\pard\column \ql \li307\sb104\sl-230\slmult0 \up0 \expndtw-2\charsca
lex100 \ul0\nosupersub\cf17\f18\fs20 No. \up0 \expndtw0\charscalex103 of \up0 \e
xpndtw-3\charscalex100 issued \up0 \expndtw-4\charscalex100 Ordinary \up0 \expnd
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\up0 \expndtw-4\charscalex100 share\par\pard\ql \li160\sb104\sl-230\slmult0 \up
0 \expndtw-5\charscalex100 Earnings \up0 \expndtw-2\charscalex100 per \up0 \expn
dtw-4\charscalex100 share\par\pard\sect\sectd\sbknone\cols2\colno1\colw3081\cols
r20\colno2\colw8659\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\
sb0\sl-230\slmult0 \par\pard\ql \li1133\sb29\sl-230\slmult0\tx1582 \up0 \expndtw
-9\charscalex96 \ul0\nosupersub\cf4\f5\fs20 (iii)\tab \up0 \expndtw-2\charscalex
100 Dividend yield =\par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133
\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb214\sl-230\slmult0 \up0 \expndtw-3\ch
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t0 \par\pard\ql \li20\sb97\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nos
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105\sl-230\slmult0 \up0 \expndtw0\charscalex101 Market \up0 \expndtw-4\charscale
x100 Price \up0 \expndtw0\charscalex104 of \up0 \expndtw-4\charscalex100 share\p
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\charscalex100 available \up0 \expndtw0\charscalex103 to \up0 \expndtw-5\charsca
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\par\pard\column \ql \li4050\sb0\sl-230\slmult0 \par\pard\ql \li547\sb109\sl-230
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p0 \expndtw-3\charscalex100 dividend \up0 \expndtw-5\charscalex100 paid\par\pard
\ql \li20\sb105\sl-230\slmult0 \up0 \expndtw-1\charscalex100 Number \up0 \expndt
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lex100 ordinary \up0 \expndtw-4\charscalex100 shares \par\pard\sect\sectd\sbknon
e \ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\par
d\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\
ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql
\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\l
i4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb2\sl-161\slmult0 \up0 \expndtw-2\
charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level A
ccounting 9706. Examination in June and November 2013. \par\pard\ql \li5784\sb
82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 23
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\slmult0 \par\pard\ql\li1133\sb0\sl-345\slmult0 \par\pard\ql\li1133\sb0\sl-345\s
lmult0 \par\pard\ql\li1133\sb0\sl-345\slmult0 \par\pard\ql\li1133\sb0\sl-345\slm
ult0 \par\pard\ql\li1133\sb0\sl-345\slmult0 \par\pard\ql\li1133\sb0\sl-345\slmul
t0 \par\pard\ql\li1133\sb120\sl-345\slmult0 \up0 \expndtw0\charscalex97 \ul0\nos

upersub\cf3\f4\fs30 Cash flow ratios\par\pard\sect\sectd\sbknone\cols2\colno1\co

lw1364\colsr110\colno2\colw10286\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\par
d\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb31\sl-230\slmult0 \up0 \e
xpndtw-9\charscalex92 \ul0\nosupersub\cf4\f5\fs20 (i)\par\pard\column \ql \li147
4\sb0\sl-230\slmult0 \par\pard\ql \li2211\sb111\sl-230\slmult0 \up0 \expndtw-2\c
harscalex100 \ul0\nosupersub\cf15\f16\fs20 Operating \up0 \expndtw-6\charscalex1
00 Cash \up0 \expndtw0\charscalex100 Flow\par\pard\ql \li20\sb0\sl-180\slmult0\t
x4088 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Cash margin on s
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l-180\slmult0 \up0 \expndtw-6\charscalex100 Sales \up0 \expndtw-4\charscalex100
Revenue\par\pard\sect\sectd\sbknone\cols2\colno1\colw3331\colsr60\colno2\colw836
9\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-230\slmult0
\par\pard\ql \li1133\sb49\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nos
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\sl-230\slmult0 \par\pard\ql \li20\sb130\sl-230\slmult0 \up0 \expndtw-2\charscal
ex100 \ul0\nosupersub\cf15\f16\fs20 Operating \up0 \expndtw-6\charscalex100 Cash
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expndtw-5\charscalex100 \ul0\nosupersub\cf16\f17\fs20 \up0 \expndtw-2\charscalex
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\expndtw-2\charscalex100 Current \up0 \expndtw-2\charscalex100 Liabilities\par\
pard\sect\sectd\sbknone\cols2\colno1\colw5850\colsr40\colno2\colw5870\colsr160\q
l \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\q
l \li1133\sb88\sl-230\slmult0\tx4505 \up0 \expndtw-2\charscalex100 \ul0\nosupers
ub\cf4\f5\fs20 (iii) Interest cover on a cash basis =\tab \up0 \expndtw-6\charsc
alex100 \ul0\nosupersub\cf19\f20\fs19 Trade \up0 \expndtw-6\charscalex100 Payabl
es\par\pard\ql \li4398\sb9\sl-218\slmult0 \up0 \expndtw-2\charscalex100 Credit \
up0 \expndtw-4\charscalex100 Purchases\par\pard\ql \li1133\sb104\sl-230\slmult0
\up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (iv) D ividend cover o
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charscalex100 \ul0\nosupersub\cf20\f21\fs19 \up0 \expndtw-2\charscalex100 \ul0\n
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charscalex100 Dividend\par\pard\ql \li3059\sb104\sl-230\slmult0 \up0 \expndtw-4\
charscalex100 Ordinary \up0 \expndtw-3\charscalex100 shareholders \up0 \expndtw2\charscalex100 Dividend\par\pard\column \ql \li1133\sb0\sl-230\slmult0 \par\par
d\ql \li20\sb195\sl-230\slmult0 \up0 \expndtw-7\charscalex100 \up0 \expndtw-2\ch
arscalex100 100 \par\pard\sect\sectd\sbknone \li1133\sb173\sl-230\slmult0\fi0\tx
1474 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 \u8226?\tab \up0
\expndtw-3\charscalex100 Calculate ratios using year-end balances where appropri
ate, unless the question specifies the use\par\pard\ql \li1474\sb33\sl-230\slmul
t0 \up0 \expndtw-4\charscalex100 of average figures. \par\pard\ql \li1133\sb110\
sl-230\slmult0\tx1474 \up0 \expndtw-2\charscalex100 \u8226? \tab \up0 \expndtw-2
\charscalex100 Calculate ratios to the number of decimal places required by the
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\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\s
lmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slm
ult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmul
t0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0
\par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \
par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \pa
r\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\
pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pa
rd\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard

\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\q

l\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\
li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li
1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li11
33\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133
\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\s
b0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0
\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\s
l-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-16
1\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb5\sl-161\
slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Inte
rnational A & AS Level Accounting 9706. Examination in June and November 2013.
\par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf4\f5\fs20 24
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(Company Annual Reports Online site
; commercial final accounts) \line \up0 \expndtw-1\charscalex100 10 \ul0\nosupe
rsub\cf6\f7\fs20 http://www.bbc.co.uk/schools/gcsebitesize/business/finance/ind
ex.shtml\ul0\nosupersub\cf4\f5\fs20
(covers aspects of the \line\tab \up0 \ex
pndtw-5\charscalex100 syllabus) \par\pard\qj \li1133\ri1227\sb34\sl-280\slmult0\
tx1474 \up0 \expndtw-2\charscalex100 11 \ul0\nosupersub\cf6\f7\fs20 http://www
.business-studies.co.uk/accounts.htm\ul0\nosupersub\cf4\f5\fs20
(Business Stu
dies but some relevant resources \line\tab \up0 \expndtw-3\charscalex100 for Acc
ounting) \par\pard\qj \li1133\ri1248\sb61\sl-280\slmult0\tx1474 \up0 \expndtw-2\
charscalex100 12 \ul0\nosupersub\cf6\f7\fs20 http://www.tutor2u.net/revision_n
otes_accounting.asp\ul0\nosupersub\cf4\f5\fs20
(Business Studies but relevant
resources \line\tab \up0 \expndtw-2\charscalex100 for Accounting) \par\pard\qj
\li1133\ri1255\sb61\sl-280\slmult0\tx1474 \up0 \expndtw-2\charscalex100 13 \ul0
\nosupersub\cf6\f7\fs20 http://www.learncie.org.uk/Login.aspx?ReturnUrl=%2fDefa
ult.aspx \ul0\nosupersub\cf4\f5\fs20 (Business Studies but some \line\tab \up0
\expndtw-3\charscalex100 relevant resources for Accounting) \par\pard\qj \li113
3\ri1859\sb61\sl-280\slmult0\tx1474 \up0 \expndtw-1\charscalex100 14 \ul0\nosupe
rsub\cf6\f7\fs20 http://www.accaglobal.com/publications/studentaccountant/tech
nician/\ul0\nosupersub\cf4\f5\fs20
(ACCA Student \line\tab \up0 \expndtw-2\ch
arscalex100 Accountant site with some relevant articles) \par\pard\ql \li1133\sb
247\sl-345\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf3\f4\fs30 Inter
national standards: \par\pard\qj \li1133\ri1458\sb109\sl-280\slmult0\tx1474 \up0
\expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\fs20 15\ul0\nosupersub\cf6\f7\f
s20
http://www.iasplus.com/index.htm\ul0\nosupersub\cf4\f5\fs20
(Click on
the standards button in the heading and then scroll \line\tab \up0 \expndtw-2\ch
arscalex100 down) \par\pard\ql \li1133\sb102\sl-230\slmult0 \up0 \expndtw-1\char
scalex100 16 \ul0\nosupersub\cf6\f7\fs20 http://www.answers.com\ul0\nosupersub\
cf4\f5\fs20
(Then insert the relevant IAS in the heading) \par\pard\ql \li113
3\sb102\sl-240\slmult0 \up0 \expndtw-1\charscalex100 17 \ul0\nosupersub\cf6\f7\
fs20 http://en.wikipedia.org/wiki/Main_Page\ul0\nosupersub\cf4\f5\fs20
(Use
the search facility to find individual IAS e.g. IAS 1: \par\pard\qj \li1474\ri10
32\sb7\sl-280\slmult0 \up0 \expndtw-2\charscalex100 Presentation of Financial St
atements. Wikipedia is also available in other languages - scroll down to the \
up0 \expndtw-2\charscalex100 languages section on the Main Page.) \par\pard\ql \
li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li
1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li11
33\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133
\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\s
b0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0
\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\s

l-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb23\sl-1

61\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge I
nternational A & AS Level Accounting 9706. Examination in June and November 20
13. \par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\
nosupersub\cf4\f5\fs20 26
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}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g29}{\bkmkend Pg29}\par\pard\ql \li1133\sb270\sl-690\slmult0 \up0 \expndtw0\char
scalex97 \ul0\nosupersub\cf2\f3\fs60 5. Appendix \par\pard\ql \li1133\sb0\sl-460
\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\s
lmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\slm
ult0 \par\pard\ql\li1133\sb220\sl-460\slmult0 \up0 \expndtw0\charscalex98 \ul0\n
osupersub\cf1\f2\fs40 5.3 International standards terminology \par\pard\ql \li11
33\sb130\sl-230\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 The list below identifies the international standards terminology used in CIE
accounting syllabuses. \par\pard\qj \li1133\ri1122\sb9\sl-280\slmult0 \up0 \expn
dtw-2\charscalex100 CIE anticipates including well-known standards, which are re
levant to the level of study, in question papers, \up0 \expndtw-2\charscalex100
mark schemes and associated documents. \par\pard\qj \li1133\sb0\sl-280\slmult0 \
par\pard\qj\li1133\ri1508\sb1\sl-280\slmult0 \up0 \expndtw-1\charscalex100 Centr
es should use the new terminology in their teaching and learning materials so th
at candidates are \up0 \expndtw-1\charscalex100 familiar with the terms. Candi
dates will not lose marks for using different terms. \par\pard\li1257\sb0\sl-230
\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb36\sl-230\slmult0\
fi0\tx5479 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs20 Internation
al usage\tab \up0 \expndtw-2\charscalex100 Current CIE/UK usage\par\pard\li1257\
sb197\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\cf
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\up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (balance sheet) \par\p
ard\li1257\sb142\sl-230\slmult0\fi0\tx5479 \up0 \expndtw-3\charscalex100 Bank (a
nd other) loans/\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20
Loans repayable after 12 months\par\pard\li1257\sb50\sl-230\slmult0\fi0 \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Interest bearing loans and bo
rrowing\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-3\charscal
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ub\cf14\f15\fs20 Loans repayable within 12 months\par\pard\li1257\sb50\sl-230\sl
mult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Interest bea
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\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Cost of sales\tab \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Cost of goods sold\par\p
ard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-3\charscalex100 \ul0\no
supersub\cf4\f5\fs20 Current assets\tab \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf14\f15\fs20 Current assets\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx54
79 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Current liabilities
\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Current liabili
ties/\par\pard\li1257\sb40\sl-230\slmult0\fi4221 \up0 \expndtw-2\charscalex100 C
reditors: amounts due within 12 months\par\pard\li1257\sb141\sl-230\slmult0\fi0\
tx5479 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Finance costs\t
ab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Interest payable\
par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \up0 \expndtw-2\charscalex100 \u
l0\nosupersub\cf4\f5\fs20 Finance income/investment revenues\tab \up0 \expndtw-2
\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Interest receivable\par\pard\li1257
\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\c
f4\f5\fs20 Financial statements\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersu
b\cf14\f15\fs20 Final accounts\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Gross profit\tab \up0 \
expndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Gross profit\par\pard\li12
57\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub
\cf4\f5\fs20 Income statement (statement of\tab \up0 \expndtw-2\charscalex100 \u
l0\nosupersub\cf14\f15\fs20 Trading and profit and loss account\par\pard\li1257\
sb50\sl-230\slmult0\fi0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 comprehensive income)\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \up0 \ex
pndtw-2\charscalex100 Intangible assets\tab \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf14\f15\fs20 Goodwill etc.\par\pard\li1257\sb141\sl-230\slmult0\fi0\t
x5479 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Inventory/invent
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pard\li1257\sb50\sl-230\slmult0\fi0 \up0 \expndtw-2\charscalex100 \ul0\nosupersu
b\cf4\f5\fs20 (of raw materials and finished goods)\par\pard\li1257\sb141\sl-230
\slmult0\fi0\tx5479 \up0 \expndtw-2\charscalex100 Investment property\tab \up0 \
expndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Investments\par\pard\li125
7\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\
cf4\f5\fs20 Non-current assets\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub
\cf14\f15\fs20 Fixed assets\par\pard\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\
li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li
4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li46
68\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668
\sb73\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 C
ambridge International A & AS Level Accounting 9706. Examination in June and N
ovember 2013. \par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf4\f5\fs20 27
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}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g31}{\bkmkend Pg31}\par\pard\ql \li1133\sb270\sl-690\slmult0 \up0 \expndtw0\char
scalex97 \ul0\nosupersub\cf2\f3\fs60 6. Additional information \par\pard\ql \li1
133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li113
3\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\
sb0\sl-460\slmult0 \par\pard\ql\li1133\sb220\sl-460\slmult0 \up0 \expndtw0\chars
calex97 \ul0\nosupersub\cf1\f2\fs40 6.1 Guided learning hours \par\pard\ql \li11
33\sb130\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 Advanced Level (\u8216?A Level\u8217?) syllabuses are designed on the assumpti
on that candidates have about 360 \par\pard\ql \li1133\ri1254\sb9\sl-280\slmult0
\up0 \expndtw-2\charscalex100 guided learning hours per subject over the durati
on of the course. Advanced Subsidiary Level (\u8216?AS Level\u8217?) \up0 \expn
dtw-2\charscalex100 syllabuses are designed on the assumption that candidates ha
ve about 180 guided learning hours per \up0 \expndtw-2\charscalex100 subject ove
r the duration of the course. (\u8216?Guided learning hours\u8217? include dir
ect teaching and any other \up0 \expndtw-2\charscalex100 supervised or directed
study time. They do not include private study by the candidate.) \par\pard\qj \
li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri1080\sb1\sl-280\slmult0 \up0 \ex
pndtw-2\charscalex100 However, these figures are for guidance only, and the numb
er of hours required may vary according to local \up0 \expndtw-2\charscalex100 c
urricular practice and the candidates\u8217? prior experience of the subject. \p
ar\pard\ql \li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb232\sl-460\slmult0 \
up0 \expndtw0\charscalex98 \ul0\nosupersub\cf1\f2\fs40 6.2 Recommended prior lea
rning \par\pard\qj \li1133\ri1643\sb89\sl-280\slmult0 \up0 \expndtw-1\charscalex
100 \ul0\nosupersub\cf4\f5\fs20 We recommend that candidates who are beginning t
his course should have previously completed an \up0 \expndtw-3\charscalex100 O L
evel or IGCSE course in Accounting or the equivalent. \par\pard\ql \li1133\sb0\s
l-460\slmult0 \par\pard\ql\li1133\sb232\sl-460\slmult0 \up0 \expndtw0\charscalex
98 \ul0\nosupersub\cf1\f2\fs40 6.3 Progression \par\pard\ql \li1133\ri1272\sb89\
sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Cambrid
ge International A Level Accounting\ul0\nosupersub\cf21\f22\fs20 \ul0\nosupersu
b\cf4\f5\fs20 provides a suitable foundation for the study of Accounting or \up0
\expndtw-2\charscalex100 related courses in higher education. Equally it is s
uitable for candidates intending to pursue careers or \up0 \expndtw-2\charscalex
100 further study in Accounting, or as part of a course of general education. \p
ar\pard\qj \li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri979\sb1\sl-280\slmul
t0 \up0 \expndtw-1\charscalex100 Cambridge International AS Level Accounting con
stitutes the first half of the Cambridge International A Level \line \up0 \expnd
tw-1\charscalex100 course in Accounting and therefore provides a suitable founda
tion for the study of Accounting at A Level and \line \up0 \expndtw-2\charscalex
100 thence for related courses in higher education. Depending on local univers
ity entrance requirements, it may \line \up0 \expndtw-1\charscalex100 permit or
assist progression directly to university courses in Accounting or some other su
bjects. It is also \line \up0 \expndtw-1\charscalex100 suitable for candidates
intending to pursue careers or further study in Accounting, or as part of a cou
rse of \line \up0 \expndtw-2\charscalex100 general education. \par\pard\ql \li11
33\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb232\sl-460\slmult0 \up0 \expndtw0\ch
arscalex99 \ul0\nosupersub\cf1\f2\fs40 6.4 Component codes \par\pard\qj \li1133\
ri1209\sb89\sl-280\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\
fs20 Because of local variations, in some cases component codes will be differen
t in instructions about making \up0 \expndtw0\charscalex100 entries for examinat
ions and timetables from those printed in this syllabus, but the component names
will \up0 \expndtw-1\charscalex100 be unchanged to make identification straight
forward. \par\pard\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\
slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\sl
mult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmu

lt0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult

0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb30\sl-161\slmult0
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Internation
al A & AS Level Accounting 9706. Examination in June and November 2013. \par\p
ard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub
\cf4\f5\fs20 29
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133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li113
3\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\
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33\sb130\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 A Level results are shown by one of the grades A*, A, B, C, D or E indicating
the standard achieved, \par\pard\ql \li1133\ri1206\sb9\sl-280\slmult0 \up0 \expn
dtw-2\charscalex100 Grade A* being the highest and Grade E the lowest. \u8216?
Ungraded\u8217? indicates that the candidate has failed to \up0 \expndtw-2\chars
calex100 reach the standard required for a pass at either A Level or AS Level.
\u8216?Ungraded\u8217? will be reported on the \up0 \expndtw-3\charscalex100 st
atement of results but not on the certificate. \par\pard\qj \li1133\sb0\sl-280\s
lmult0 \par\pard\qj\li1133\ri1240\sb1\sl-280\slmult0 \up0 \expndtw-3\charscalex1
00 If a candidate takes an A Level and fails to achieve grade E or higher, an AS
Level grade will be awarded if \up0 \expndtw-4\charscalex100 both of the follow
ing apply: \par\pard\qj \li1133\ri1456\sb101\sl-280\slmult0\tx1474 \up0 \expndtw
0\charscalex100 \u8226? the components taken for the A Level by the candidate
in that session included all the components \line\tab \up0 \expndtw-4\charscalex
100 making up an AS Level \par\pard\qj \li1133\ri1436\sb61\sl-280\slmult0\tx1474
\up0 \expndtw0\charscalex100 \u8226? the candidate\u8217?s performance on the
se components was sufficient to merit the award of an AS Level \line\tab \up0 \e
xpndtw-4\charscalex100 grade. \par\pard\qj \li1133\sb0\sl-280\slmult0 \par\pard\
qj\li1133\ri936\sb1\sl-280\slmult0 \up0 \expndtw-2\charscalex100 For languages o
ther than English, CIE also reports separate speaking endorsement grades (Distin
ction, Merit \up0 \expndtw-2\charscalex100 and Pass), for candidates who satisfy
the conditions stated in the syllabus. \par\pard\qj \li1133\sb0\sl-280\slmult0
\par\pard\qj\li1133\ri1205\sb1\sl-280\slmult0 \up0 \expndtw-1\charscalex100 Perc
entage uniform marks are also provided on each candidate\u8217?s statement of re
sults to supplement their \up0 \expndtw-3\charscalex100 grade for a syllabus. T
hey are determined in this way: \par\pard\ql \li1133\sb162\sl-230\slmult0 \up0 \
expndtw0\charscalex102 \u8226? A candidate who obtains\u8230? \par\pard\qj \li
1474\ri2095\sb23\sl-336\slmult0 \up0 \expndtw-1\charscalex100 \u8230? the minimu
m mark necessary for a Grade A* obtains a percentage uniform mark of 90%. \up0 \
expndtw-1\charscalex100 \u8230? the minimum mark necessary for a Grade A obtains

a percentage uniform mark of 80%. \up0 \expndtw-1\charscalex100 \u8230? the min

imum mark necessary for a Grade B obtains a percentage uniform mark of 70%. \up0
\expndtw-1\charscalex100 \u8230? the minimum mark necessary for a Grade C obtai
ns a percentage uniform mark of 60%. \up0 \expndtw-1\charscalex100 \u8230? the m
inimum mark necessary for a Grade D obtains a percentage uniform mark of 50%. \u
p0 \expndtw-1\charscalex100 \u8230? the minimum mark necessary for a Grade E obt
ains a percentage uniform mark of 40%. \up0 \expndtw-2\charscalex100 \u8230? no
marks receives a percentage uniform mark of 0%. \par\pard\ql \li1133\ri994\sb271
\sl-280\slmult0 \up0 \expndtw-1\charscalex100 Candidates whose mark is none of t
he above receive a percentage mark in between those stated according \line \up0
\expndtw0\charscalex100 to the position of their mark in relation to the grade \
u8216?thresholds\u8217? (i.e. the minimum mark for obtaining a \line \up0 \expnd
tw-2\charscalex100 grade). For example, a candidate whose mark is halfway betw
een the minimum for a Grade C and the \line \up0 \expndtw-2\charscalex100 minimu
m for a Grade D (and whose grade is therefore D) receives a percentage uniform m
ark of 55%. \par\pard\qj \li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri982\sb
1\sl-280\slmult0 \up0 \expndtw-2\charscalex100 The uniform percentage mark is st
ated at syllabus level only. It is not the same as the \u8216?raw\u8217? mark
obtained \up0 \expndtw-1\charscalex100 by the candidate, since it depends on the
position of the grade thresholds (which may vary from one session \up0 \expndtw
-1\charscalex100 to another and from one subject to another) and it has been tur
ned into a percentage. \par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li11
33\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133
\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\s
b0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0
\sl-161\slmult0 \par\pard\ql\li1133\sb151\sl-161\slmult0 \up0 \expndtw-2\charsca
lex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Accounti
ng 9706. Examination in June and November 2013. \par\pard\ql \li5784\sb82\sl-2
30\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 30
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3\sb0\sl-280\slmult0 \par\pard\ql\li1133\sb0\sl-280\slmult0 \par\pard\ql\li1133\
sb0\sl-280\slmult0 \par\pard\ql\li1133\sb0\sl-280\slmult0 \par\pard\ql\li1133\sb
0\sl-280\slmult0 \par\pard\ql\li1133\sb0\sl-280\slmult0 \par\pard\ql\li1133\sb0\
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scalex100 \ul0\nosupersub\cf4\f5\fs20 AS Level results are shown by one of the g
rades a, b, c, d or e indicating the standard achieved, Grade a \line \up0 \expn
dtw-2\charscalex100 being the highest and Grade e the lowest. \u8216?Ungraded\
u8217? indicates that the candidate has failed to reach the \line \up0 \expndtw1\charscalex100 standard required for a pass at AS Level. \u8216?Ungraded\u821
7? will be reported on the statement of results but not on \line \up0 \expndtw-2

\charscalex100 the certificate. \par\pard\qj \li1133\sb0\sl-280\slmult0 \par\par

d\qj\li1133\ri1202\sb1\sl-280\slmult0 \up0 \expndtw-2\charscalex100 For language
s other than English, CIE will also report separate speaking endorsement grades
(Distinction, \up0 \expndtw-2\charscalex100 Merit and Pass) for candidates who s
atisfy the conditions stated in the syllabus. \par\pard\qj \li1133\sb0\sl-280\sl
mult0 \par\pard\qj\li1133\ri1667\sb1\sl-280\slmult0 \up0 \expndtw-1\charscalex10
0 The content and difficulty of an AS Level examination is equivalent to the fir
st half of a corresponding \up0 \expndtw-4\charscalex100 A Level. \par\pard\qj \
li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri1205\sb1\sl-280\slmult0 \up0 \ex
pndtw-1\charscalex100 Percentage uniform marks are also provided on each candida
te\u8217?s statement of results to supplement their \up0 \expndtw-3\charscalex10
0 grade for a syllabus. They are determined in this way: \par\pard\ql \li1133\s
b142\sl-230\slmult0 \up0 \expndtw0\charscalex102 \u8226? A candidate who obtai
ns\u8230? \par\pard\qj \li1474\ri2223\sb23\sl-336\slmult0 \up0 \expndtw-1\charsc
alex100 \u8230? the minimum mark necessary for a Grade a obtains a percentage un
iform mark of 80%. \up0 \expndtw-1\charscalex100 \u8230? the minimum mark necess
ary for a Grade b obtains a percentage uniform mark of 70%. \up0 \expndtw-1\char
scalex100 \u8230? the minimum mark necessary for a Grade c obtains a percentage
uniform mark of 60%. \up0 \expndtw-1\charscalex100 \u8230? the minimum mark nece
ssary for a Grade d obtains a percentage uniform mark of 50%. \up0 \expndtw-1\ch
arscalex100 \u8230? the minimum mark necessary for a Grade e obtains a percentag
e uniform mark of 40%. \up0 \expndtw-2\charscalex100 \u8230? no marks receives a
percentage uniform mark of 0%. \par\pard\ql \li1133\ri1005\sb271\sl-280\slmult0
\up0 \expndtw-1\charscalex100 Candidates whose mark is none of the above receiv
e a percentage mark in between those stated according \line \up0 \expndtw0\chars
calex100 to the position of their mark in relation to the grade \u8216?threshold
s\u8217? (i.e. the minimum mark for obtaining a \line \up0 \expndtw-2\charscalex
100 grade). For example, a candidate whose mark is halfway between the minimum
for a Grade c and the \line \up0 \expndtw-2\charscalex100 minimum for a Grade d
(and whose grade is therefore d) receives a percentage uniform mark of 55%. \pa
r\pard\qj \li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri982\sb1\sl-280\slmult
0 \up0 \expndtw-2\charscalex100 The uniform percentage mark is stated at syllabu
s level only. It is not the same as the \u8216?raw\u8217? mark obtained \up0 \
expndtw-1\charscalex100 by the candidate, since it depends on the position of th
e grade thresholds (which may vary from one session \up0 \expndtw-1\charscalex10
0 to another and from one subject to another) and it has been turned into a perc
entage. \par\pard\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\s
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t0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0
\par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \
par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \pa
r\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\
pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pa
rd\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard
\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\q
l\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\
li4668\sb77\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\
fs14 Cambridge International A & AS Level Accounting 9706. Examination in June
and November 2013. \par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\cha
rscalex100 \ul0\nosupersub\cf4\f5\fs20 31
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3\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\
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89\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Copi
es of syllabuses, the most recent question papers and Principal Examiners\u8217?
reports for teachers are \up0 \expndtw-2\charscalex100 available on the Syllabu
s and Support Materials CD-ROM, which is sent to all CIE Centres. \par\pard\qj \
li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri1404\sb1\sl-280\slmult0 \up0 \ex
pndtw-2\charscalex100 Resources are also listed on CIE\u8217?s public website at
\ul0\nosupersub\cf6\f7\fs20 www.cie.org.uk\ul0\nosupersub\cf4\f5\fs20 . Pleas
e visit this site on a regular \up0 \expndtw-3\charscalex100 basis as the Resour
ce lists are updated through the year. \par\pard\ql \li1133\sb0\sl-280\slmult0 \
par\pard\ql\li1133\ri1199\sb1\sl-280\slmult0 \up0 \expndtw-1\charscalex100 Acces
s to teachers\u8217? email discussion groups, suggested schemes of work and regu
larly updated resource \up0 \expndtw-2\charscalex100 lists may be found on the C
IE Teacher Support website at \ul0\nosupersub\cf6\f7\fs20 http://teachers.cie.or
g.uk\ul0\nosupersub\cf4\f5\fs20 . This website is \up0 \expndtw-3\charscalex100
available to teachers at registered CIE Centres. \par\pard\ql \li1133\sb0\sl-16
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lmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf22\f23\fs18 University of
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p0 \expndtw-3\charscalex100 1 Hills Road, Cambridge, CB1 2EU, United Kingdom \pa
r\pard\ql \li571\sb13\sl-207\slmult0 \up0 \expndtw-5\charscalex100 Tel: +44 (0)1
223 553554 Fax: +44 (0)1223 553558 \par\pard\ql \li571\sb13\sl-207\slmult0 \up
0 \expndtw-2\charscalex100 Email: [email protected] Website: www.cie.org
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\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz295\shplid15
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 40}}{\sp{\sn geoBottom}{\sv 70}}
{\sp{\sn pVerticies}{\sv 8;17;(40,50);(30,65);(20,70);(0,65);(0,55);(20,60);(30,
50);(15,35);(0,20);(20,0);(35,5);(35,15);(20,10);(10,15);(20,30);(40,50);(40,50)
}}
{\sp{\sn pSegmentInfo}{\sv 2;36;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10925\shptop16105\shpright10970\shpbottom16170\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz311\shplid16
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 45}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;15;(5,65);(5,15);(0,5);(0,0);(45,0);(45,10);(15,10);(
15,30);(45,30);(45,40);(15,40);(15,60);(45,60);(45,65);(5,65)}}
{\sp{\sn pSegmentInfo}{\sv 2;32;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10980\shptop16105\shpright11020\shpbottom16175\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz331\shplid17

{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

\sn geoRight}{\sv 40}}{\sp{\sn geoBottom}{\sv 70}}
{\sp{\sn pVerticies}{\sv 8;17;(40,50);(30,65);(20,70);(0,65);(0,55);(15,60);(30,
50);(15,35);(0,20);(20,0);(35,5);(35,15);(20,10);(10,15);(20,30);(40,50);(40,50)
}}
{\sp{\sn pSegmentInfo}{\sv 2;36;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft11025\shptop16105\shpright11065\shpbottom16175\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz351\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 40}}{\sp{\sn geoBottom}{\sv 70}}
{\sp{\sn pVerticies}{\sv 8;17;(40,50);(35,65);(20,70);(0,65);(0,55);(20,60);(30,
50);(15,35);(0,20);(20,0);(35,5);(35,15);(20,10);(10,15);(25,30);(40,50);(40,50)
}}
{\sp{\sn pSegmentInfo}{\sv 2;36;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft11075\shptop16105\shpright11140\shpbottom16170\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz370\shplid19
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 65}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;16;(55,65);(55,20);(35,50);(30,50);(10,20);(10,65);(5
,65);(5,15);(0,5);(0,0);(10,0);(35,35);(55,0);(65,0);(65,65);(55,65)}}
{\sp{\sn pSegmentInfo}{\sv 2;34;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft11150\shptop16105\shpright11195\shpbottom16170\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz386\shplid20
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 45}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;15;(5,65);(5,15);(0,5);(0,0);(45,0);(45,10);(15,10);(
15,30);(45,30);(45,40);(15,40);(15,60);(45,60);(45,65);(5,65)}}
{\sp{\sn pSegmentInfo}{\sv 2;32;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft11205\shptop16105\shpright11270\shpbottom16170\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz400\shplid21
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 65}}{\sp{\sn geoBottom}{\sv 65}}

{\sp{\sn pVerticies}{\sv 8;13;(55,65);(15,15);(15,65);(5,65);(5,15);(0,5);(0,0);

(15,0);(55,50);(55,0);(65,0);(65,65);(55,65)}}
{\sp{\sn pSegmentInfo}{\sv 2;28;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft11272\shptop16109\shpright11324\shpbottom16174\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz410\shplid22
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 52}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;9;(32,8);(32,65);(21,65);(21,8);(0,8);(0,0);(52,0);(5
2,8);(32,8)}}
{\sp{\sn pSegmentInfo}{\sv 2;20;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10214\shptop16005\shpright10265\shpbottom16070\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz428\shplid23
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 51}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;16;(25,40);(15,40);(15,65);(5,65);(5,15);(0,5);(0,0);
(25,0);(51,20);(25,40);(25,10);(15,10);(15,30);(25,30);(36,20);(25,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;34;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10325\shptop16005\shpright10380\shpbottom16070\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz452\shplid24
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 55}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;21;(45,65);(35,55);(15,40);(15,65);(5,65);(5,15);(0,5
);(0,0);(20,0);(45,20);(30,35);(45,55);(55,65);(45,65);(35,20);(20,10);(15,10);(
15,30);(20,30);(35,20);(35,20)}}
{\sp{\sn pSegmentInfo}{\sv 2;44;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10371\shptop16009\shpright10423\shpbottom16074\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz462\shplid25
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 52}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;9;(31,7);(31,65);(21,65);(21,7);(0,7);(0,0);(52,0);(5
2,7);(31,7)}}
{\sp{\sn pSegmentInfo}{\sv 2;20;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958

6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv

1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10450\shptop16005\shpright10520\shpbottom16075\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz474\shplid26
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 70}}{\sp{\sn geoBottom}{\sv 70}}
{\sp{\sn pVerticies}{\sv 8;10;(35,70);(0,35);(35,0);(70,35);(35,70);(35,10);(10,
35);(35,60);(60,35);(35,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;22;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10525\shptop16005\shpright10570\shpbottom16070\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz488\shplid27
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 45}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;13;(15,10);(15,30);(40,30);(40,35);(15,35);(15,65);(5
,65);(5,15);(0,5);(0,0);(45,0);(45,10);(15,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;28;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10586\shptop16009\shpright10638\shpbottom16074\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz498\shplid28
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 52}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;9;(31,7);(31,65);(21,65);(21,7);(0,7);(0,0);(52,0);(5
2,7);(31,7)}}
{\sp{\sn pSegmentInfo}{\sv 2;20;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10645\shptop16005\shpright10705\shpbottom16070\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz514\shplid29
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 60}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;15;(50,65);(50,40);(15,40);(15,65);(5,65);(5,15);(0,5
);(0,0);(15,0);(15,30);(50,30);(50,0);(60,0);(60,65);(50,65)}}
{\sp{\sn pSegmentInfo}{\sv 2;32;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10720\shptop16005\shpright10765\shpbottom16070\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz530\shplid30
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

\sn geoRight}{\sv 45}}{\sp{\sn geoBottom}{\sv 65}}

{\sp{\sn pVerticies}{\sv 8;15;(5,65);(5,15);(0,5);(0,0);(40,0);(40,10);(15,10);(
15,30);(40,30);(40,35);(15,35);(15,60);(45,60);(45,65);(5,65)}}
{\sp{\sn pSegmentInfo}{\sv 2;32;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;2457
7;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10285\shptop16205\shpright10340\shpbottom16270\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz554\shplid31
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 55}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;21;(40,65);(35,55);(15,40);(15,65);(5,65);(5,15);(0,5
);(0,0);(20,0);(40,20);(30,35);(45,55);(55,65);(40,65);(30,20);(20,10);(15,10);(
15,30);(20,30);(30,20);(30,20)}}
{\sp{\sn pSegmentInfo}{\sv 2;44;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10340\shptop16205\shpright10410\shpbottom16275\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz566\shplid32
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 70}}{\sp{\sn geoBottom}{\sv 70}}
{\sp{\sn pVerticies}{\sv 8;10;(35,70);(0,35);(35,0);(70,35);(35,70);(35,10);(10,
35);(35,60);(60,35);(35,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;22;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10415\shptop16205\shpright10475\shpbottom16275\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz584\shplid33
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 60}}{\sp{\sn geoBottom}{\sv 70}}
{\sp{\sn pVerticies}{\sv 8;17;(55,60);(35,70);(15,60);(5,40);(5,15);(0,5);(0,0);
(15,0);(15,40);(20,55);(35,60);(45,55);(50,40);(50,0);(60,0);(60,40);(55,60)}}
{\sp{\sn pSegmentInfo}{\sv 2;36;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45
824;1;45824;24577;32768}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
6}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10485\shptop16205\shpright10535\shpbottom16270\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz602\shplid34
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 50}}{\sp{\sn geoBottom}{\sv 65}}
{\sp{\sn pVerticies}{\sv 8;16;(25,40);(15,40);(15,65);(5,65);(5,15);(0,5);(0,0);
(30,0);(50,20);(25,40);(25,10);(15,10);(15,30);(25,30);(40,20);(25,10)}}
{\sp{\sn pSegmentInfo}{\sv 2;34;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45

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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 203958
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24}